SEC NEWS DIGEST


   Issue 2006-62 					   March 31, 2006



   COMMISSION ANNOUNCEMENTS


   NOTICE OF PROPOSED PLAN OF DISTRIBUTION AND OPPORTUNITY FOR COMMENT IN
   THE MATTER OF RAYMOND JAMES FINANCIAL SERVICES, INC., AND  J.  STEPHEN
   PUTNAM

   On March 30, the Securities and Exchange Commission gave notice  that,
   pursuant to Rule 1103 of  the  Commission's  Rules  of  Practice,  the
   Division of Enforcement has  filed  its  proposed  plan  (Distribution
   Plan) for the distribution of monies placed into a Fair Fund, pursuant
   to Section 308(a) of the Sarbanes Oxley Act of 2002, in the Matter  of
   Raymond James Financial Services, Inc. and J. Stephen  Putnam,  Admin.
   Proc. File No. 3-11692. On November 21, 2005, after a hearing in  this
   matter before  an  administrative  law  judge,  the  Commission  found
   Respondent Raymond James Financial Services, Inc.  (RJFS)  liable  for
   fraud and failure to supervise. The Commission ordered RJFS to  pay  a
   penalty of $6,900,000,  disgorgement  of  $5,866.25,  and  prejudgment
   interest on the  disgorgement  amount  ($1,866.76),  for  a  total  of
   $6,907,733.01. The Fair Fund was funded  by  RJFS's  payment  of  this
   amount on November 22, 2005. The Distribution Plan generally  provides
   for distribution to Robert Fitzhenry and  Malcolm  Monlezun,  the  two
   individuals that were found to have been harmed by  RJFS's  securities
   violations. The Distribution Plan also provides that the funds in  the
   Fair Fund will be allocated between Fitzhenry and Monlezun  on  a  pro
   rata basis, based upon the ratio of (a) the amount that each  investor
   lost by virtue of RJFS's conduct to (b) the  total  lost  by  both  of
   them. A copy of the Distribution Plan may  be  obtained  by  going  to
   http://www.sec.gov/litigation/admin/34-53572-pdp.pdf or by  submitting
   a written request to Luke T. Cadigan,  Senior  Trial  Counsel,  United
   States Securities and Exchange Commission, 33 Arch Street, 23rd Floor,
   Boston, Massachusetts, 02110. All persons desiring to comment  on  the
   Distribution Plan may submit their views, in writing,  no  later  than
   May 1, 2006:

        1. to the Office of the Secretary, U. S. Securities and  Exchange
        Commission, 100 F Street, NE, Washington, DC 20549-1090;

        2. by   using   the   Commission's   Internet   comment    form
        (http://sec.gov/litigation/admin.shtml); or

        3. by sending an e-mail to rule-comments@sec.gov. Please  include
        File Number 3-11692 on the subject line.

   For additional information, contact Luke T. Cadigan at (617) 573-8919.
   (Rel. 34-53572; File No. 3-11692) 

   REPORT ISSUED ON IMPROVING FINANCIAL PRIVACY NOTICES FOR CONSUMERS

   Federal regulators today released Evolution of a  Prototype  Financial
   Privacy Notice, a report by Kleimann Communication  Group  summarizing
   consumer research commissioned by the  regulators  as  part  of  their
   ongoing efforts to develop improved financial privacy notices.

   The report's release concludes  the  first  phase  of  an  interagency
   project by the Board of Governors of the Federal Reserve  System,  the
   Federal Deposit Insurance Corporation, the Federal  Trade  Commission,
   the  National  Credit  Union  Administration,  the   Office   of   the
   Comptroller  of  the  Currency,  and  the  Securities   and   Exchange
   Commission to explore alternatives for financial privacy notices  that
   would be easier for consumers to read, understand, and use  than  many
   of  the   notices   consumers   currently   receive   from   financial
   institutions. These six agencies were among those that jointly  issued
   regulations in 2000 implementing the financial privacy  provisions  of
   the  Gramm-Leach-Bliley  Act,  but  survey  data  indicate  that  many
   consumers  neither  read  nor   understand   the   notices   financial
   institutions provide under those regulations.

   The report's findings indicate  that  it  is  possible  for  financial
   privacy notices to include all of the information required by law in a
   short document that consumers can readily understand. The report fully
   describes the extensive research that underlies these findings and the
   development of a prototype simplified privacy notice. Over a  12-month
   period, researchers conducted focus  groups  and  in-depth  individual
   interviews with consumers  throughout  the  United  States.  Based  on
   consumers'  reactions  to  sample  privacy  notices,  the  researchers
   modified content and design to create notices in a tabular format that
   improved consumers' ability to read, understand, and use the  notices,
   as well as to compare the information sharing practices  of  different
   financial institutions.

   The report concludes that consumers need a context  for  understanding
   information in financial privacy  notices.  The  research  shows  that
   while there is a general awareness of information  sharing  practices,
   most consumers do not understand them.

   According  to  the  report,  consumers  are  overwhelmed  by   complex
   information, and simplification of financial privacy notices  enhances
   consumers' ability to read the notices and make informed choices about
   the use of their personal information. The research also  demonstrates
   that consumers more easily understand the important information in the
   notice when good design reinforces the content.

   The six agencies, together with the Office of Thrift Supervision, will
   fund a second phase of the project, to be contracted separately.  This
   research will involve interviewing a much larger  group  of  consumers
   throughout the United States  to  measure  the  effectiveness  of  the
   prototype and other examples of notices. The  agencies  have  deferred
   consideration of policy  action  with  respect  to  financial  privacy
   notices until the next phase of consumer testing is completed. At that
   time, the agencies expect to consider a  full  range  of  options  for
   improving financial privacy notices in light  of  all  their  consumer
   research.

   The agencies' efforts to improve these notices complement  efforts  to
   improve the effectiveness of privacy notices  worldwide,  as  well  as
   other government efforts to improve financial literacy.

   The        report        is        available        online         at:
   http://www.ftc.gov/privacy/privacyinitiatives/ftcfinalreport060228
   .pdf.

   Media contacts: 

        FRB 	Deborah Lagomarsino 	202-452-2955
        FDIC 	David Barr 		202-898-6992
        FTC 	Jacqueline Dizdul 	202-326-2472
        NCUA 	Cherie Umbel 		703-518-6337
        OCC 	Bryan Hubbard 		202-874-5770
        OTS 	Chris Smith 		202-906-6677
        SEC 	John J. Nester 		202-551-4125

   (Press Rel. 2006-46)


   ENFORCEMENT PROCEEDINGS


   IN THE MATTER OF ARON CARR, CPA

   On March 30, the Commission issued an Order Instituting Administrative
   Proceedings Pursuant to Rule 102(e)(1)(ii) of the  Commission's  Rules
   of Practice, Making Findings, and Imposing Remedial Sanctions  against
   Aron R. Carr, CPA.

   The Commission's Order charges Carr,  age  30,  of  Dallas,  Texas,  a
   former KPMG manager. The Order finds that  Carr  engaged  in  improper
   professional conduct, within the meaning of Rule 102(e)(1)(ii) of  the
   Commission's Rules of Practice, by making after-the-fact modifications
   to the audit working papers creating the  false  impression  that  the
   audit of Tenet Healthcare Corporation's  fiscal  year  2002  financial
   statements had been adequately performed. The Order  finds  that  Carr
   improperly backdated 2002  audit  working  papers  and  that  he  also
   improperly created audit evidence and placed  it  in  the  2001  audit
   working  papers.  Carr  engaged  in  this  conduct  after   government
   investigators, including  Commission  investigators,  began  inquiries
   into Tenet. By  modifying  the  working  papers  after  the  start  of
   government  investigations  into  Tenet,  Carr   engaged   in   highly
   unreasonable conduct in circumstances in which he knew, or should have
   known, that heightened scrutiny was warranted.

   Without admitting or denying the Commission's findings,  Carr  settled
   the Commission's charges by agreeing to be  denied  the  privilege  of
   appearing or practicing before the Commission as  an  accountant.  The
   Order provides that Carr  may  apply  for  reinstatement  after  three
   years. (Rels. 34-53573; AAER-2405; File No. 3-12251)


   IN THE MATTER OF CLETE MADDEN, CPA, AND DAVID HUFFMAN, CPA

   On March 30, the Commission issued an Order Instituting Administrative
   Proceedings Pursuant to Rule 102(e)(1)(ii) of the  Commission's  Rules
   of Practice, Making Findings, and Imposing Remedial Sanctions  against
   Clete D. Madden, CPA and David L. Huffman, CPA.

   The  Order  finds  that  Madden  and  Huffman  engaged   in   improper
   professional conduct by failing properly  to  complete  the  audit  of
   Tenet Healthcare Corporation's fiscal year 2002  financial  statements
   and for making  after-the-fact  modifications  to  the  audit  working
   papers  creating  the  false  impression  that  the  audit  had   been
   adequately  performed.  The  Order  also  finds  that   the   improper
   modifications included adding  substantive  comments  to  the  working
   papers, backdating documents, and improperly  creating  documentation.
   The Order further finds that certain  of  the  improper  modifications
   occurred even after the issuance of a subpoena to KPMG  by  Commission
   investigators.

   The Commission's Order charges Clete D. Madden,  age  45,  of  Dallas,
   Texas, the KPMG partner in charge of the  Tenet  audit  and  David  L.
   Huffman, age 40, of Apopka, Fla., the KPMG senior manager on the Tenet
   audit. Without admitting or denying the Commission's findings,  Madden
   and Huffman settled the Commission's charges by agreeing to be  denied
   the privilege of appearing or  practicing  before  the  Commission  as
   accountants.  The  Order  provides  that   Huffman   may   apply   for
   reinstatement after four years.

   This matter arises from the KPMG auditors' conduct  during  and  after
   Tenet's fiscal year 2002 audit. In August  2002,  Madden  released  an
   audit report stating that KPMG had performed an  audit  in  accordance
   with Generally Accepted Auditing Standards (also known as GAAS).  When
   the audit report was released, however, Madden and  Huffman  knew,  or
   should have known, that  the  audit  team  had  not  finished  several
   procedures in critical audit areas. Many of the incomplete  procedures
   concerned outlier payments, a component of Medicare revenue.

   In October 2002, an industry analyst  reported  that  Tenet  had  been
   exploiting the Medicare program through an aggressive pricing strategy
   designed to trigger an increase in outlier payments.  The  publication
   of these reports led to a 47% loss in Tenet's  market  capitalization,
   or more than $11 billion. Government investigators, including from the
   Commission, began inquiries into Tenet's pricing strategies.

   In November 2002, the Tenet audit team, led  by  Madden  and  Huffman,
   began altering the 2002 audit  working  papers,  principally  as  they
   related to outlier payments, creating the false  impression  that  the
   audit was complete when the audit report was issued  and  that  Madden
   had concluded that Tenet's outlier pricing strategy did not need to be
   disclosed. In all, the audit team spent over 500 hours  altering  more
   than 350 working papers. The audit team continued to  alter  the  2002
   working papers even after receiving  a  Commission  subpoena  in  July
   2003.

   The Commission's orders find that Madden, Huffman, and Carr engaged in
   improper professional conduct within the meaning of Rule 102(e)(1)(ii)
   of the Commission's Rules of Practice.  Specifically,  by  failing  to
   complete the 2002 audit before the issuance of the audit report and by
   modifying working papers after  the  issuance  of  the  audit  report,
   Madden and Huffman  engaged  in  repeated  instances  of  unreasonable
   conduct, each resulting in  a  violation  of  applicable  professional
   standards, that indicate a lack of competence to practice  before  the
   Commission. Further, by modifying the working  papers  after  learning
   about the government investigations into  Tenet,  Madden  and  Huffman
   also engaged in highly unreasonable conduct in circumstances in  which
   they  knew,  or  should  have  known,  that  heightened  scrutiny  was
   warranted. (Rels. 34-53574; AAER-2406; File No. 3-12252)

   SEC OBTAINS JURY VERDICT FINDING CONRAD SEGHERS LIABLE FOR HEDGE  FUND
   FRAUD

   The United States Securities and Exchange Commission announced that on
   March 1, 2006, following a three week trial in United States  District
   Court for the Northern District of  Texas,  a  jury  found  Conrad  P.
   Seghers liable for violating the antifraud provisions of  the  federal
   securities laws.

   On June 16, 2004, the  Securities  and  Exchange  Commission  filed  a
   complaint alleging hedge fund fraud perpetrated by Seghers, a resident
   of Garland, Texas, and James  Dickey,  a  resident  of  Flower  Mound,
   Texas. The Commission's complaint alleged that from June 2000  through
   September 2001, Seghers  and  Dickey  fraudulently  offered  and  sold
   securities in three Texas-based  hedge  funds,  Integral  Equity,  LP,
   Integral Hedging, LP, and Integral Arbitrage,  LP  (collectively,  the
   Funds). During this period, the Funds raised over $71.6  million  from
   approximately 30 investors, including The Art Institute of Chicago.

   The complaint alleged that  Seghers  controlled  and  made  investment
   decisions for the Funds through Integral  Investment  Management,  LP,
   and that Dickey marketed the Funds to investors.  As  alleged  in  the
   complaint,  Seghers  and  Dickey  fraudulently  offered   the   Funds'
   securities by failing to disclose to investors the substantial  losses
   the Funds incurred and that Seghers was overstating the Funds' assets.
   Seghers caused the Funds' assets to be overstated by  amounts  ranging
   from 13% to 84% per month.

   The Commission also alleged that Seghers and Dickey misrepresented  to
   investors that the Funds had  prominent  brokerage  firms  at  various
   times as their "prime broker,"  when  the  Funds  never  had  a  prime
   broker. In a prime brokerage  relationship,  the  prime  broker  is  a
   broker-dealer that, among other things, clears and  finances  customer
   trades made at other brokerage firms at the customer's request.

   The  Commission  charged  Seghers  and  Dickey  with   violating   the
   securities registration provisions of Sections 5(a) and  5(c)  of  the
   Securities Act of 1933, and the antifraud provisions of Section  17(a)
   of the Securities Act and Section 10(b) of the Securities Exchange Act
   of 1934 and Rule 10b-5  thereunder,  and  also  charged  Seghers  with
   violating the antifraud provisions of Sections 206(1)  and  206(2)  of
   the Investment Advisers Act of 1940  and  Dickey  with  violating  the
   broker-dealer registration provisions of Section 15(a) of the Exchange
   Act. The jury found Seghers liable for violating  each  of  the  above
   antifraud provisions. The jury also found that  Seghers  had  met  his
   burden of proof  to  establish  an  exemption  from  the  registration
   provisions of Section 5.

   Prior to trial, Dickey consented to entry of a  permanent  injunction,
   without admitting or denying the allegations in the complaint, as well
   as an order to pay disgorgement of $85,000 together  with  prejudgment
   interest of $18,952, with payment of all but $35,000 waived based upon
   Dickey's demonstrated financial inability to pay.  Based  on  Dickey's
   financial condition, Dickey was not ordered to pay a civil penalty. On
   March 6, 2006, the  Honorable  Ed  Kinkeade,  United  States  District
   Judge,  entered  the  final  judgment  against  Dickey.  Additionally,
   pursuant to Dickey's offer of  settlement,  on  March  27,  2006,  the
   Commission  instituted  an  administrative  proceeding  against   him,
   pursuant to which he was barred  from  association  with  any  broker,
   dealer or investment adviser, with a right to reapply for  association
   after five years. [In the  Matter  of  James  R.  Dickey,  Respondent,
   Administrative Proceeding File No. 2-12248].

   Based on the jury's finding  of  liability,  the  Commission  seeks  a
   permanent injunction, disgorgement with  prejudgment  interest  and  a
   civil penalty against Seghers in  the  United  States  District  Court
   action. For further information, see LR-18749, June 17, 2004. [SEC  v.
   Conrad P. Seghers and James R. Dickey, Civil Action No.  3:04-CV-1320-
   K, N.D. Tex.] (LR-19631)

   SEC  OBTAINS  EMERGENCY  RELIEF  AGAINST   SHERWIN   BROWN,   JAMERICA
   FINANCIAL, LLC AND BRAWTA VENTURES, LLC

   The Commission announced that on  March  29,  the  Honorable  Paul  A.
   Magnuson of the United States  District  Court  for  the  District  of
   Minnesota issued a Temporary Restraining Order along with asset freeze
   and  other  emergency  relief  against  Sherwin  P.  Brown,   Jamerica
   Financial, Inc. and  Brawta  Ventures,  LLC,  in  connection  with  an
   alleged fraudulent scheme to misappropriate funds  from  investors,  a
   number of whom are retired or near retirement.

   According  to  allegations  in  the  Commission's   civil   injunctive
   complaint that was filed earlier the same day, Brown is  the  majority
   owner  and  President  of  Jamerica,  a  Minneapolis,  Minnesota-based
   investment advisor. Brown is  also  manager  of  Brawta,  a  purported
   private investment fund formed by Brown and Jamerica. The Commission's
   complaint alleges that Brown, Jamerica  and  Brawta  raised  at  least
   $1.65 million from 53 investors and defrauded the investors of  Brawta
   by misappropriating approximately  $569,950  of  investor  funds,  and
   using the diverted proceeds to pay for Brown's personal  expenses  and
   Jamerica's business expenses.

   The  Commission's  complaint  alleged  that  the  defendants'  conduct
   violated the antifraud and record keeping provisions  of  the  federal
   securities laws. In addition to an injunction and  asset  freeze,  the
   Commission's complaint also seeks the  disgorgement  of  any  investor
   funds defendants may have misappropriated as well  the  imposition  of
   civil penalties. [SEC v. Sherwin P.  Brown,  Jamverica  Financial  and
   Brawta Ventures, LLC, Civil Action No. 06-1213,  D.  Minn.,  Magnuson,
   J.] (LR-19632)

   SEC OBTAINS FINAL JUDGMENT AGAINST FORMER DIRECTOR  OF  COMPLIANCE  OF
   DUBLIN, OHIO-BASED NATIONAL CENTURY FINANCIAL ENTERPRISE FOR  ROLE  IN
   $1 BILLION FRAUD

   The Commission announced that Brian J. Stucke, a  former  Director  of
   Compliance and Associate Vice President at National Century  Financial
   Enterprises, Inc. (NCFE), was ordered to disgorge $137,079.10 in  ill-
   gotten gains together with $39,918.80 in prejudgment interest, and  to
   pay $50,000.00 in civil penalties to resolve the Commission's  charges
   that he participated in a scheme to defraud  investors  in  securities
   issued by subsidiaries of NCFE.

   Through the subsidiaries, NCFE purchased medical  accounts  receivable
   and issued notes that securitized those receivables. The  subsidiaries
   were required to maintain certain cash  reserves  and  receivables  as
   collateral for the notes. Nevertheless, NCFE  officials  depleted  the
   reserve accounts and collateral base by "advancing" $1 billion or more
   to health-care providers, some of which were wholly or partly owned by
   NCFE or its principals,  without  receiving  eligible  receivables  in
   return.

   According to the complaint,  Stucke  aided  other  NCFE  officials  by
   preparing the forms used to authorize improper advances made by  other
   NCFE officials; transferring  funds  between  the  subsidiaries'  bank
   accounts  to  mask  cash  shortfalls  of  as  much  as  $400  million;
   improperly using $101 million in proceeds from a new offering to cover
   existing reserve-account shortfalls;  and  creating  and  distributing
   false documents and reports. Stucke consented to the entry of a  final
   judgment order without admitting or denying  the  allegations  in  the
   complaint.

   NCFE collapsed suddenly in October 2002 upon revelation of the  fraud.
   The  collapse  caused  investor  losses  exceeding  $1   billion   and
   approximately 275  health-care  providers  were  forced  to  file  for
   bankruptcy protection. [SEC v. Brian J. Stucke, Civil Action No. 2:03-
   CV-1161, S.D.Ohio] (LR-19633)

   SEC OBTAINS FINAL JUDGMENT AGAINST FORMER EXECUTIVE VICE PRESIDENT  OF
   DUBLIN, OHIO-BASED NATIONAL CENTURY FINANCIAL ENTERPRISE FOR  ROLE  IN
   $1 BILLION FRAUD

   The Commission announced it obtained final judgment against Sherry  L.
   Gibson,  a  former  Executive  Vice  President  at  National   Century
   Financial Enterprises, Inc. (NCFE), for her participation in a  scheme
   to defraud investors in securities issued by subsidiaries of NCFE.

   Through the subsidiaries, NCFE purchased medical  accounts  receivable
   and issued notes that securitized those receivables. The  subsidiaries
   were required to maintain certain cash  reserves  and  receivables  as
   collateral for the notes. Nevertheless, NCFE  officials  depleted  the
   reserve accounts and collateral base by "advancing" as  much  as  $1.2
   billion to health-care providers, some of which were wholly or  partly
   owned  by  NCFE  or  its  principals,   without   receiving   eligible
   receivables in return.

   According to the complaint, Gibson and  other  senior  NCFE  officials
   acted to conceal their fraud by:  (1)  repeatedly  transferring  funds
   between the subsidiaries' bank accounts to mask cash shortfalls of  as
   much as $400 million; (2) recording $1 billion or more in non-existent
   or ineligible medical accounts receivable on the subsidiaries'  books;
   (3) creating and distributing false documents  and  records;  and  (4)
   misrepresenting  the  status  of  the  programs'  cash  accounts   and
   collateral base.

   NCFE collapsed suddenly in October 2002 upon revelation of the  fraud.
   The  collapse  caused  investor  losses  exceeding  $1   billion   and
   approximately 275  health-care  providers  were  forced  to  file  for
   bankruptcy protection.

   The final judgment permanently enjoins Gibson from  future  violations
   of the antifraud provisions of the federal securities  laws  and  bars
   her from serving as an officer or director of a public company. Gibson
   consented to the final  judgment  without  admitting  or  denying  the
   allegations of the complaint. [SEC v. Sherry L. Gibson,  Civil  Action
   No. 2:03-CV-0737, S.D. Ohio] (LR-19634)


   SELF-REGULATORY ORGANIZATIONS


   WITHDRAWALS

   An order has been issued granting the application of American Vanguard
   Corporation to withdraw its common stock, $.10 par value, from listing
   and registration on the American  Stock  Exchange,  effective  at  the
   opening of business on March 31. (Rel. 34-53570)

   An  order  has  been  issued  granting  the  application   of   Socket
   Communications Inc. to withdraw its common  stock,  $.001  par  value,
   from listing and registration on the Pacific  Exchange,  effective  at
   the opening of business on March 31. (Rel. 34-53571)


   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-8     SANGAMO BIOSCIENCES INC, 501 CANAL BLVD, SUITE A100, RICHMOND, CA, 
        94804, 5109706000 - 7,002,649 ($1.00) Equity, (File 333-132823 - 
        Mar. 30) (BR. 01C)

S-4     AMPAL-AMERICAN ISRAEL CORP, 555 MADISON AVENUE, 20TH FLOOR, NEW YORK, 
        NY, 10022, 2125939842 - 110,296 ($1,985,328.00) Equity, 
        (File 333-132824 - Mar. 30) (BR. 07C)

S-4     AMPAL-AMERICAN ISRAEL CORP, 555 MADISON AVENUE, 20TH FLOOR, NEW YORK, 
        NY, 10022, 2125939842 - 501,227 ($6,415,706.00) Equity, 
        (File 333-132825 - Mar. 30) (BR. 07C)

S-4     HLS SYSTEMS INTERNATIONAL LTD, 625 BORADWAY, SUITE 1111, SAN DIEGO, CA, 
        92101, 619 795 4627 - 0 ($6,539,252.00) Debt, (File 333-132826 - 
        Mar. 30) (BR. 09)

S-8     GREAT PLAINS ENERGY INC, 1201 WALNUT, KANSAS CITY, MO, 64106, 
        8165562200 - 1,000,000 ($28,165,000.00) Equity, (File 333-132828 - 
        Mar. 30) (BR. 02B)

S-3     GREAT PLAINS ENERGY INC, 1201 WALNUT, KANSAS CITY, MO, 64106, 
        8165562200 - 1,000,000 ($28,165,000.00) Equity, (File 333-132829 - 
        Mar. 30) (BR. 02B)

SB-2    MERCER CAPITAL INC, 121 S.W. MORRISON STREET, STE. 825, PORTLAND, OR, 
        97068, 503-241-1148 - 994,660 ($1,989,320.00) Equity, 
        (File 333-132830 - Mar. 30) (BR. )

S-8     SUNWIN INTERNATIONAL NEUTRACEUTICALS, INC., 6 YOUPENG ROAD, 
        QUFU, SHANDONG, F4, 273100, (86) 537-4424999 - 
        6,200,000 ($8,370,000.00) Equity, (File 333-132831 - Mar. 30) (BR. 01A)

S-3     CLECO POWER LLC, 2030 DONAHUE FERRY ROAD, PINEVILLE, LA, 71360, 
        3184847400 - 0 ($600,000,000.00) Debt, (File 333-132832 - Mar. 30) 
        (BR. 02A)

S-4     Chardan North China Acquisition Corp, 625 BROADWAY, SUITE 1111, 
        SAN DIEGO, CA, 92101, 858-847-9000 - 0 ($6,539,252.00) Debt, 
        (File 333-132833 - Mar. 30) (BR. 09)

S-8     Diamond I, Inc., 8733 SIEGEN LANE, SUITE 309, BATON ROUGE, LA, 70810, 
        225-923-1034 - 0 ($2,624,000.00) Equity, (File 333-132834 - Mar. 30) 
        (BR. 03A)

S-8     INTERMOUNTAIN COMMUNITY BANCORP, PO BOX 967, SANDPOINT, ID, 83864, 
        206-263-0505 - 0 ($1,595,100.00) Equity, (File 333-132835 - Mar. 30) 
        (BR. 07A)

S-11    Resource Capital Corp., 712 FIFTH AVENUE, 10TH FLOOR, NEW YORK, NY, 
        10019, 212-974-1708 - 14,450,800 ($205,418,122.00) Equity, 
        (File 333-132836 - Mar. 30) (BR. 08C)

S-8     AEGON NV, AEGONPLEIN 50, PO BOX 202   2501 CE, THE HAGUE, P7, 
        011-31-70-344-7308 - 0 ($2,840,000.00) Equity, (File 333-132837 - 
        Mar. 30) (BR. 01A)

S-8     AEGON NV, AEGONPLEIN 50, PO BOX 202   2501 CE, THE HAGUE, P7, 
        011-31-70-344-7308 - 0 ($36,114,756.00) Equity, (File 333-132839 - 
        Mar. 30) (BR. 01A)

S-8     SUN NEW MEDIA INC., P.O. BOX 297, 1142 DIAMOND BAR BOULEVARD, 
        DIAMOND BAR, CA, 91765, 6048719909 - 
        12,074,100 ($45,277,875.00) Equity, (File 333-132840 - Mar. 30) 
        (BR. 08C)

S-8     AEGON NV, AEGONPLEIN 50, PO BOX 202   2501 CE, THE HAGUE, P7, 
        011-31-70-344-7308 - 0 ($54,635,835.00) Equity, (File 333-132841 - 
        Mar. 30) (BR. 01A)

S-8     FIDELITY NATIONAL FINANCIAL INC /DE/, 601 RIVERSIDE AVENUE, ,, 
        JACKSONVILLE, FL, 32204, 904-854-8100 - 0 ($361,400,000.00) Equity, 
        (File 333-132842 - Mar. 30) (BR. 01C)

S-8     Fidelity National Title Group, Inc., 601 RIVERSIDE AVENUE, 
        JACKSONVILLE, FL, 32204, 904-854-8100 - 0 ($220,900,000.00) Equity, 
        (File 333-132843 - Mar. 30) (BR. 01)

S-8     Fidelity National Information Services, Inc., 601 RIVERSIDE AVENUE, 
        JACKSONVILLE, FL, 32204, 904-854-8547 - 0 ($399,700,000.00) Equity, 
        (File 333-132844 - Mar. 30) (BR. 08C)

S-8     Fidelity National Information Services, Inc., 601 RIVERSIDE AVENUE, 
        JACKSONVILLE, FL, 32204, 904-854-8547 - 0 ($399,700,000.00) Equity, 
        (File 333-132845 - Mar. 30) (BR. 08C)

S-8     NOKIA CORP, KEILALAHDENTIE 4, P O BOX 226, ESPOO FINLAND, H9, 00000, 
        0358018071 - 5,750,000 ($116,466,250.00) Equity, (File 333-132846 - 
        Mar. 30) (BR. 11B)

SB-2    Pharma-Bio Serv, Inc., 373 MENDEZ VIGO, SUITE 110, DORADO, PR, 00646, 
        787-278-2709 - 23,998,200 ($22,749,175.00) Equity, (File 333-132847 - 
        Mar. 30) (BR. 08B)

S-11    DiamondRock Hospitality Co, 6903 ROCKLEDGE DRIVE, SUITE 800, BETHESDA, 
        MD, 20817, 240-744-1150 - 0 ($41,860,000.00) Equity, (File 333-132848 - 
        Mar. 30) (BR. 08B)

SB-2    CAPRIUS INC, ONE UNIVERSITY PLAZA, SUITE 400, HACKENSACK, NJ, 07601, 
        201-342-0900 - 3,597,088 ($7,029,011.74) Equity, (File 333-132849 - 
        Mar. 30) (BR. 06A)

SB-2    LPATH, INC, 6335 FERRIS SQUARE, SUITE A, SAN DIEGO, CA, 92121, 
        858-678-0800 - 0 ($43,351,198.00) Equity, (File 333-132850 - Mar. 30) 
        (BR. 09B)

S-8     SUSSEX BANCORP, 399 RTE 23, FRANKLIN, NJ, 07416, 9738272914 - 
        55,125 ($792,697.50) Other, (File 333-132851 - Mar. 30) (BR. 07A)

S-3     ILX RESORTS INC, 2111 E HIGHLAND AVE, STE 200, PHOENIX, AZ, 85016, 
        6029572777 - 519,123 ($5,269,098.45) Equity, (File 333-132852 - 
        Mar. 30) (BR. 08B)

S-1     REXNORD CORP, 4701 W GREENFIELD AVE, MILWAUKEE, WI, 53214, 4146433000 - 
        0 ($400,000,000.00) Equity, (File 333-132853 - Mar. 30) (BR. 10C)

S-8     Western Refining, Inc., 6500 TROWBRIDGE DRIVE, EL PASO, TX, 79905, 
        (915) 775-3488 - 5,000,000 ($93,650,000.00) Equity, (File 333-132854 - 
        Mar. 30) (BR. 04)

S-8     NEXIA HOLDINGS INC, 59 WEST 100 SOUTH, SALT LAKE CITY, UT, 84101, 
        8015758073 - 500,000,000 ($200,000.00) Equity, (File 333-132855 - 
        Mar. 30) (BR. 08C)

F-1     ULTRAPETROL BAHAMAS LTD, C/O H&J CORPORATE SVCS LTD, OCEAN CENTER, 
        MONTAGU FORESHORE, EAST BAY ST, PO BOX SS-19084, NASSAU, C5, 00000, 
        242-394-8460 - 0 ($175,000,000.00) Equity, (File 333-132856 - Mar. 30) 
        (BR. 05C)

S-3     MERIX CORP, 1521 POPLAR LANE, FOREST GROVE, OR, 97116, 5033599300 - 
        0 ($75,000,000.00) Other, (File 333-132857 - Mar. 30) (BR. 10B)

S-8     MINDSPEED TECHNOLOGIES, INC, 4000 MACARTHUR BOULEVARD, EAST TOWER, 
        NEWPORT BEACH, CA, 92660, 9495793000 - 0 ($699,134.00) Equity, 
        (File 333-132858 - Mar. 30) (BR. 10B)

S-8     KOSAN BIOSCIENCES INC, 3832 BAY CENTER PLACE, HAYWARD, CA, 94545, 
        5107328400 - 500,000 ($2,937,500.00) Equity, (File 333-132859 - 
        Mar. 30) (BR. 01B)

S-1     AVENTINE RENEWABLE ENERGY HOLDINGS INC, 1300 SOUTH 2ND ST, PEKIN, IL, 
        61554, 309-347-9200 - 0 ($50,000,000.00) Equity, (File 333-132860 - 
        Mar. 30) (BR. )

S-1     VERASUN ENERGY CORP, 100 22ND AVE, BROOKINGS, SD, 57006, 605-696-7200 - 
        0 ($150,000,000.00) Equity, (File 333-132861 - Mar. 30) (BR. )

S-4     DPL INC, 1065 WOODMAN DRIVE, DAYTON, OH, 45432, 937 259 7142 - 
        0 ($175,000,000.00) Non-Convertible Debt, (File 333-132862 - Mar. 30) 
        (BR. 02B)

SB-2    GAMEZNFLIX INC, 2240 SHELTER ISLAND DRIVE #202, SAN DIEGO, CA, 92106, 
        6192263536 - 0 ($80,330,587.00) Equity, (File 333-132863 - Mar. 30) 
        (BR. 05A)

S-1     MACROCHEM CORP, 110 HARTWELL AVE, LEXINGTON, MA, 02173, 6178624003 - 
        21,463,002 ($37,023,678.00) Equity, (File 333-132864 - Mar. 30) 
        (BR. 01B)

S-3ASR  INTEL CORP, 2200 MISSION COLLEGE BLVD, SANTA CLARA, CA, 95052, 
        4087658080 - 0 ($0.00) Unallocated (Universal) Shelf, 
        (File 333-132865 - Mar. 30) (BR. 10B)


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     
NAME OF ISSUER                          CODE   	 8K ITEM NO.		    	        DATE        COMMENT
----------------------------------------------------------------------------------------------------------------
1 800 CONTACTS INC                      DE       1.01,5.02,9.01                         03/24/06

3COM CORP                               DE       2.01,9.01                              01/27/06    AMEND

ABGENIX INC                             DE       8.01,9.01                              03/29/06

ABLEAUCTIONS COM INC                    FL       2.02,4.02,9.01                         12/31/04

ABM INDUSTRIES INC /DE/                 DE       2.02,8.01,9.01                         03/29/06

ACUSPHERE INC                           DE       1.01,2.03,9.01                         03/29/06

Adams Respiratory Therapeutics, Inc.    TX       8.01,9.01                              03/30/06

ADELPHIA COMMUNICATIONS CORP            DE       9.01                                   03/29/06    AMEND

ALASKA PACIFIC BANCSHARES INC           AK       5.02                                   03/29/06

ALFA INTERNATIONAL HOLDINGS CORP.       DE       9.01                                   03/30/06    AMEND

ALL AMERICAN SEMICONDUCTOR INC          DE       1.01,9.01                              03/30/06

ALLIANCE BANKSHARES CORP                         1.01,5.02                              06/22/05

ALLIED WASTE INDUSTRIES INC             DE       7.01                                   03/30/06

ALTEON INC /DE                          DE       2.02,9.01                              03/30/06

Alternative Loan Trust 2006-11CB        DE       9.01                                   03/30/06

Alternative Loan Trust 2006-J2          DE       9.01                                   03/30/06

Alternative Loan Trust 2006-OA2                  9.01                                   03/30/06

Alternative Loan Trust 2006-OC2         DE       9.01                                   03/30/06

Alternative Loan Trust Resecuritizati            9.01                                   03/25/06

AMERICAN COMMUNITY PROPERTIES TRUST     MD       2.02                                   03/30/06

AMERICAN CONSOLIDATED MANAGEMENT GROU   UT       1.01,2.03,9.01                         03/28/06

AMERICAN FINANCIAL GROUP INC            OH       1.01,1.02,2.03,9.01                    03/27/06

AMERICAN MEDICAL ALERT CORP             NY       2.02,7.01,9.01                         03/30/06

AMERICAN PACIFIC CORP                   DE       1.01,1.02,5.02,9.01                    03/25/06

AMERICAN SEAFOODS GROUP LLC             DE       2.04,9.01                              03/27/06

AMERICAN SPECTRUM REALTY INC            MD       8.01,9.01                              03/29/06

AMERIPRISE FINANCIAL INC                DE       1.01,8.01,9.01                         03/30/06

Ameriquest Mortgage Securities Trust    DE       9.01                                   03/09/06

AMP PRODUCTIONS LTD                     NV       4.01                                   03/13/06    AMEND

AMYLIN PHARMACEUTICALS INC              DE       1.01,9.01                              03/29/06

ANSWERTHINK INC                         FL       5.02                                   03/24/06

AROTECH CORP                            DE       1.01,2.02,3.01,3.02,9.01               03/27/06

ASG Consolidated LLC                    DE       2.04,9.01                              03/27/06

ASHFORD HOSPITALITY TRUST INC           MD       7.01,9.01                              03/29/06

ASHLAND INC.                            KY       8.01,9.01                              03/30/06

AUDIOVOX CORP                           DE       8.01                                   03/28/06

BALL CORP                               IN       1.01,2.03,3.02,9.01                    03/27/06

Banc of America Alternative Loan Trus   DE       9.01                                   03/30/06

Banc of America Commercial Mortgage I   DE       8.01,9.01                              03/30/06

Banc of America Funding 2006-3 Trust    DE       9.01                                   03/30/06

BANCSHARES OF FLORIDA INC               FL       8.01,9.01                              03/30/06

Bear Stearns Asset Backed Securities    DE       9.01                                   03/07/06

BEAR STEARNS DEPOSITOR INC TRUST CERT            8.01,9.01                              03/15/06

BEAR STEARNS DEPOSITOR INC TRUST CERT            8.01,9.01                              03/15/06

Bears Stearns Asset Backed Securities   DE       8.01,9.01                              12/27/05    AMEND

BEHRINGER HARVARD MID TERM VALUE ENHA   TX       3.03,9.01                              03/30/06

BEHRINGER HARVARD SHORT TERM OPPORTUN   TX       3.03,9.01                              03/30/06

BELK INC                                         2.02,8.01,9.01                         03/29/06

BEST BUY CO INC                         MN       2.02,9.01                              03/30/06

BIOMET INC                              IN       5.02                                   03/25/06

BIOTIME INC                             CA       1.01,9.01                              03/24/06

BLUEGREEN CORP                          MA       7.01                                   03/30/06

BLYTH INC                               DE       2.02                                   03/30/06

BORDERS GROUP INC                       MI       1.01,9.01                              03/24/06

BOSTON PROPERTIES INC                   DE       8.01,9.01                              03/30/06

BOSTON PROPERTIES LTD PARTNERSHIP                8.01,9.01                              03/30/06

Bronco Drilling Company, Inc.           DE       8.01,9.01                              03/29/06

BURLINGTON RESOURCES INC                DE       1.01,3.03,5.02,8.01,9.01               03/29/06

CABLEVISION SYSTEMS CORP /NY            DE       1.01                                   03/27/06

CAL MAINE FOODS INC                     DE       2.02,9.01                              03/27/06

CALGON CARBON CORPORATION               DE       5.02                                   03/30/06

CALIFORNIA WATER SERVICE GROUP          DE       2.02                                   03/28/06

CALLWAVE INC                                     8.01,9.01                              03/30/06

CALPINE CORP                            DE       2.06                                   03/30/06

CALYPTE BIOMEDICAL CORP                 DE       1.01,7.01,9.01                         12/21/05

CANEUM INC                              NV       1.01,2.01,3.02,5.03,7.01,9.01          03/24/06

CANTERBURY PARK HOLDING CORP            MN       2.02,9.01                              03/28/06

CAPACITIVE DEIONIZATION TECHNOLOGY SY   NV       5.02,9.01                              03/16/06

CAPITAL LEASE FUNDING INC                        8.01                                   03/24/06

CARDINAL COMMUNICATIONS, INC            NV       8.01                                   03/29/06

CARMAX INC                              VA       2.02,9.01                              02/28/06

CARMIKE CINEMAS INC                     DE       7.01,9.01                              03/29/06

CARRINGTON LABORATORIES INC /TX/        TX       2.02,4.01,9.01                         03/29/06

CASUAL MALE RETAIL GROUP INC            DE       2.02,9.01                              03/30/06

CELEBRATE EXPRESS, INC.                          2.02,9.01                              03/30/06

Cell Power Technologies Inc                      1.01,9.01                              03/17/06

Cellu Tissue Holdings, Inc.             DE       1.01                                   03/27/06

CENTERPOINT ENERGY INC                           1.01                                   03/24/06

CENTRA FINANCIAL HOLDINGS INC           WV       8.01                                   03/30/06

CERAGENIX PHARMACEUTICALS, INC.         DE       7.01,8.01                              03/28/06

CERUS CORP                              DE       8.01,9.01                              03/30/06

CHEMOKINE THERAPEUTICS CORP             DE       8.01                                   03/29/06

CHINA WORLD TRADE CORP                  NV       4.01,9.01                              03/23/06

CINCINNATI BELL INC                     OH       1.01,9.01                              03/27/06

CINCINNATI FINANCIAL CORP               OH       7.01,9.01                              03/30/06

CIRCLE GROUP HOLDINGS INC               IL       1.01,3.02,5.02,9.01                    03/24/06

Cirracor Inc                            NV       4.02                                   03/24/06

CITIGROUP INC                           DE       9.01                                   03/30/06

CITIGROUP INC                           DE       9.01                                   03/30/06

Citigroup Mortgage Loan Trust 2006-HE            9.01                                   03/23/06

Citigroup Mortgage Loan Trust 2006-WF            2.01,9.01                              02/13/06

Citigroup Mortgage Loan Trust Inc., S            9.01                                   03/30/06

CITIZENS FINANCIAL CORP /KY/            KY       1.01,2.03,9.01                         03/29/06

CNL Hotels & Resorts, Inc.              MD       2.01,9.01                              03/29/06

Cogdell Spencer Inc.                    MD       2.01                                   03/30/06

COGNOS INC                              CA       2.02                                   03/30/06

COGNOS INC                              CA       8.01                                   03/30/06

COGNOS INC                              CA       5.02                                   03/30/06

COLDWATER CREEK INC                     DE       8.01                                   03/30/06

COLLINS & AIKMAN CORP                   DE       3.03,8.01,9.01                         03/29/06

Colonial Bankshares Inc                 X1       5.03,8.01,9.01                         03/30/06

COMMERCIAL CAPITAL BANCORP INC          NV       8.01,9.01                              03/30/06

Community Bancorp                       NV       7.01,9.01                              03/24/06

COMPUSONICS VIDEO CORP                  CO       8.01                                   03/30/06

CONEXANT SYSTEMS INC                    DE       3.02                                   03/29/06

CONNS INC                               DE       1.01,2.02,5.02,9.01                    03/28/06

CONSOLIDATION LOAN FUNDING, LLC         DE       8.01,9.01                              03/27/06

CORPORATE PROPERTY ASSOCIATES 16 GLOB   MD       1.01,8.01,9.01                         03/27/06

CORTS TRUST FOR WEYERHAEUSER DEBENTUR   DE       8.01,9.01                              03/15/06

CRDENTIA CORP                           DE       1.01,3.02                              03/24/06

CREDIT SUISSE FIRST BOSTON MORTGAGE S   DE       8.01                                   03/30/06

CRONOS GROUP                                     2.02,8.01,9.01                         03/30/06

CROSS COUNTRY HEALTHCARE INC            DE       2.02,7.01,9.01                         03/28/06

CSMC Mortgage-Backed Trust Series 200   DE       8.01,9.01                              03/30/06

CURAGEN CORP                            DE       1.01,5.02,9.01                         03/24/06

CWALT INC                               DE       9.01                                   03/30/06

CWALT INC                               DE       9.01                                   03/30/06

CWALT INC                               DE       9.01                                   03/30/06

CWALT INC                               DE       9.01                                   03/30/06

CWALT INC                               DE       9.01                                   03/30/06

CWALT INC                               DE       9.01                                   03/30/06

CWALT INC - ALTERNATIVE LOAN TRUST RE            9.01                                   03/25/06

CWHEQ Home Equity Loan Trust, Series             9.01                                   03/30/06

CWHEQ Home Equity Loan Trust, Series             9.01                                   03/30/06

CWHEQ Revolving Home Equity Loan Asse            8.01,9.01                              03/30/06

CWHEQ Revolving Home Equity Loan Asse            8.01,9.01                              03/30/06

CWHEQ Revolving Home Equity Loan Asse            8.01,9.01                              03/30/06

CWHEQ Revolving Home Equity Loan Asse            8.01,9.01                              03/30/06

CWMBS INC                               DE       9.01                                   03/30/06

CWMBS INC                               DE       9.01                                   03/30/06

CWMBS INC                               DE       9.01                                   03/28/06

CWMBS INC - RESECURITIZATION PASS-THR   DE       9.01                                   03/25/06

Cyclacel Pharmaceuticals, Inc.          DE       2.01,3.01,3.03,5.02,9.01               03/24/06

CYTOKINETICS INC                                 8.01,9.01                              03/30/06

CYTRX CORP                              DE       1.01,9.01                              03/24/06

DCAP GROUP INC                          DE       2.02,9.01                              03/29/06

DCP Midstream Partners, LP              DE       5.02                                   03/30/06

DELTA AIR LINES INC /DE/                DE       2.02,9.01                              03/30/06

DEUTSCHE ALT-A SECURITIES INC                    8.01,9.01                              03/30/06

DEVRY INC                               DE       8.01                                   03/30/06

DiamondRock Hospitality Co                       2.01,2.03,9.01                         03/24/06    AMEND

DIGITAS INC                             DE       1.01,9.01                              03/24/06

DIMENSIONAL VISIONS INC/ DE             DE       5.03                                   03/29/06

DIRECT RESPONSE FINANCIAL SERVICES IN   CO       5.02,9.01                              03/23/06

Directed Electronics, Inc.              FL       2.02,9.01                              03/30/06

DOANE PET CARE CO                       DE       2.02,9.01                              03/29/06

DOCUMENT SCIENCES CORP                  DE       2.02,9.01                              03/30/06

DOCUMENT SECURITY SYSTEMS INC           NY       8.01,9.01                              03/24/06

DOLPHIN PRODUCTIONS INC                          8.01                                   03/30/06

DOMINION HOMES INC                      OH       1.01,9.01                              03/30/06

DOR BIOPHARMA INC                       DE       2.02,9.01                              03/30/06

DORAL FINANCIAL CORP                    PR       1.01,5.02,5.03,7.01,9.01               03/27/06

DOVER SADDLERY INC                               1.01                                   03/29/06

DUKE ENERGY CORP                        NC       1.01,8.01,9.01                         02/28/06

DURA AUTOMOTIVE SYSTEMS INC             DE       8.01                                   03/30/06

DUSKA THERAPEUTICS, INC.                NV       1.01,5.02,9.01                         03/15/06

DYNEGY INC /IL/                         IL       1.01,7.01,9.01                         03/29/06

EARTHLINK INC                           DE       1.01,9.01                              03/27/06

EDWARDS A G INC                         DE       2.02                                   03/30/06

ELECTRO RENT CORP                       CA       2.02                                   03/30/06

ELITE PHARMACEUTICALS INC /DE/          DE       7.01                                   03/29/06

ENCORE CREDIT RECEIVABLES TRUST 2005-   DE       9.01                                   03/25/06

ENCORE CREDIT RECEIVABLES TRUST 2005-   DE       9.01                                   03/25/06

ENTHEOS TECHNOLOGIES INC                NV       4.01,9.01                              03/13/06    AMEND

EQUUS II INC                            DE       2.02,9.01                              03/29/06

ERHC Energy Inc                         CO       5.02                                   03/25/06

EXIDE TECHNOLOGIES                      DE       1.01,5.05                              03/27/06

FBR Securitization Trust 2005-2                  8.01,9.01                              11/25/05    AMEND

FBR Securitization Trust 2005-2                  8.01,9.01                              12/27/05    AMEND

Federal Home Loan Bank of Boston        X1       2.03                                   03/27/06

Federal Home Loan Bank of Chicago       X1       2.03                                   03/27/06

Federal Home Loan Bank of Cincinnati    X1       2.03,9.01                              03/27/06

FEDERATED DEPARTMENT STORES INC /DE/    DE       1.01,9.01                              03/24/06

FedFirst Financial CORP                 X1       5.03,9.01                              03/28/06

FERRO CORP                              OH       1.01,2.03,7.01,9.01                    03/24/06

FFMLT Trust 2006-FF4                    DE       8.01,9.01                              03/30/06

Fieldstone Mortgage Investment CORP     MD       8.01,9.01                              03/23/06

FIRST AMERICAN CAPITAL CORP /KS         KS       5.02                                   03/30/06

First Franklin Mortgage Loan Trust 20   DE       9.01                                   06/25/05

First Franklin Mortgage Loan Trust 20   DE       9.01                                   07/25/05

First Franklin Mortgage Loan Trust 20   DE       9.01                                   08/25/05

First Franklin Mortgage Loan Trust 20   DE       9.01                                   09/25/05

First Franklin Mortgage Loan Trust 20   DE       9.01                                   10/25/05

First Franklin Mortgage Loan Trust 20   DE       9.01                                   11/25/05

First Franklin Mortgage Loan Trust 20   DE       9.01                                   12/25/05

First Horizon Asset Sec HELOC Notes S   DE       8.01,9.01                              03/30/06

First Horizon Asset Sec Mort Pass Thr   DE       8.01,9.01                              03/30/06

First Horizon Asset Sec Mort Pass Thr   DE       8.01,9.01                              03/30/06

First Horizon Asset Sec Mort Pass Thr   DE       8.01,9.01                              03/30/06

First Horizon Asset Sec. Mort Pass Th   DE       8.01,9.01                              03/30/06

First NLC Trust 2005-3 Mortgate-Backe            8.01,9.01                              11/25/05    AMEND

First NLC Trust 2005-3 Mortgate-Backe            8.01,9.01                              12/27/05    AMEND

Fitmedia Inc.                           DE       4.01                                   03/24/06

FLUOR CORP                              DE       1.01                                   03/27/06

FUSA CAPITAL CORP                                4.01,9.01                              03/23/06

G III APPAREL GROUP LTD /DE/            DE       2.02,9.01                              03/30/06

GCO Education Loan Funding Trust-I      DE       8.01,9.01                              03/15/06

GENAERA CORP                            DE       8.01,9.01                              03/29/06

GENERAL MARITIME CORP/                           1.01,9.01                              03/30/06

GENERAL MOTORS CORP                     DE       8.01                                   03/29/06

GENESEE & WYOMING INC                   DE       1.01,5.02,9.01                         03/29/06

GENESIS MICROCHIP INC /DE               DE       2.02,9.01                              03/30/06

GENETHERA INC                           FL       4.01,9.01                              03/10/06

GLOBAL CROSSING LTD                              2.02,7.01,9.01                         03/30/06

GLOBAL POWER EQUIPMENT GROUP INC/       DE       1.01,5.02,9.01                         03/24/06

GOAMERICA INC                           DE       2.02,9.01                              03/30/06

GOLDEN STAR RESOURCES LTD                        2.02,4.02,9.01                         03/27/06

GRACO INC                               MN       1.01                                   03/29/06

Grande Communications Holdings, Inc.    DE       2.02,9.01                              03/30/06

GREENWICH CAPITAL ACCEPTANCE INC        DE       8.01                                   03/30/06

GREENWICH CAPITAL ACCEPTANCE INC        DE       8.01,9.01                              03/28/06

GSAMP Trust 2006-S2                     DE       9.01                                   03/30/06

GSC Capital Corp. Mortgage Trust 2006   DE       9.01                                   03/22/06

GSR Mortgage Loan Trust 2006-3F         DE       8.01                                   03/30/06

H&R BLOCK INC                           MO       4.02                                   02/22/06    AMEND

HAIGHTS CROSS COMMUNICATIONS INC        DE       1.01,9.01                              03/30/06

HALLWOOD GROUP INC                      DE       8.01                                   03/22/06

HANOVER DIRECT INC                      DE       8.01,9.01                              03/29/06

HARBOR FLORIDA BANCSHARES INC           DE       2.02,9.01                              03/29/06

Harborview 2006-2                       DE       8.01                                   03/30/06

HEALTH DISCOVERY CORP                   TX       1.01                                   03/27/06

HEICO CORP                              FL       1.01                                   03/27/06

HEPALIFE TECHNOLOGIES INC               FL       4.01,9.01                              03/13/06    AMEND

HERBALIFE LTD.                          E9       1.01,9.01                              03/28/06

Home Equity Asset Trust 2006-3          DE       6.01,8.01,9.01                         03/30/06

HOME SOLUTIONS OF AMERICA INC           DE       7.01,9.01                              03/30/06

HOMEBANC CORP                                    1.01,2.03,9.01                         03/27/06

HORTON D R INC /DE/                     DE       1.01,2.03,9.01                         03/24/06

HUGHES SUPPLY INC                       FL       8.01,9.01                              03/30/06

IDACORP INC                             ID       8.01                                   03/30/06

IMAGE INNOVATIONS HOLDINGS INC          NV       4.01,9.01                              03/26/06

IMMTECH PHARMACEUTICALS, INC.           DE       1.01,9.01                              03/30/06

IMMUNOGEN INC                           MA       1.01,9.01                              03/27/06

IMPAX LABORATORIES INC                  DE       7.01,9.01                              03/30/06

IMPLANT SCIENCES CORP                   MA       1.02                                   03/24/06

INDYMAC ABS INC                         DE       8.01,9.01                              03/30/06

IndyMac Home Equity Mortgage Loan Ass   DE       9.01                                   03/30/06

IndyMac INDX Mortgage Loan Trust 2006            9.01                                   03/30/06

INDYMAC MBS INC                                  9.01                                   03/30/06

INDYMAC MBS INC                                  9.01                                   03/30/06

INDYMAC MBS INC RESIDENTIAL ASSET SEC            8.01                                   03/27/06

IndyMac RAST 2004-R2                             8.01                                   03/27/06

INSITE VISION INC                       DE       2.02,9.01                              03/30/06

INSMED INC                              VA       1.01,5.02,9.01                         02/15/06    AMEND

INTEGRATED DEVICE TECHNOLOGY INC        DE       1.01,8.01,9.01                         03/30/06

INTEGRATED ELECTRICAL SERVICES INC      DE       7.01,9.01                              03/28/06

Intelligent Security Networks, Inc.     DE       1.01,7.01                              03/28/06

INTELSAT LTD                                     2.02,9.01                              03/30/06

INTER TEL INC                           AZ       1.01,5.02,5.03,8.01,9.01               03/24/06

INTERDIGITAL COMMUNICATIONS CORP        PA       8.01                                   03/30/06

Intermec, Inc.                          DE       8.01,9.01                              03/30/06

INTERNATIONAL ENERGY, INC.              NV       4.01,9.01                              03/13/06    AMEND

INTERNATIONAL SPEEDWAY CORP             FL       1.01,7.01,8.01,9.01                    03/29/06

INTERPUBLIC GROUP OF COMPANIES, INC.    DE       8.01,9.01                              03/23/06    AMEND

Intersearch Group Inc                   FL       2.02,9.01                              03/30/06

INTERSIL CORP/DE                        DE       4.01                                   03/30/06

IPARTY CORP                             DE       1.01,9.01                              06/08/05

ISRAMCO INC                             DE       2.01,9.01                              03/24/06

IT&E INTERNATIONAL GROUP                         4.02                                   03/28/06    AMEND

ITC Holdings Corp.                      MI       1.01,9.01                              03/24/06

J P MORGAN ACCEPTANCE CORP I            DE       8.01,9.01                              03/30/06

J P MORGAN ACCEPTANCE CORP I            DE       8.01,9.01                              03/30/06

J P MORGAN ACCEPTANCE CORP I            DE       8.01,9.01                              03/30/06

J P MORGAN CHASE & CO                   DE       9.01                                   03/28/06

JACOBS ENTERTAINMENT INC                DE       2.02,9.01                              03/30/06

JAGGED PEAK, INC.                       NV       2.02,9.01                              03/30/06

JMAR TECHNOLOGIES INC                   DE       2.02,7.01,9.01                         03/30/06

JP Morgan Chase Commercial Mortgage S   DE       8.01,9.01                              03/30/06

JPMAC 2006-FRE2                         DE       6.01,8.01,9.01                         03/29/06

JPMAC 2006-WMC1                         DE       8.01,9.01                              03/30/06

KAISER ALUMINUM & CHEMICAL CORP         DE       2.02,4.02,9.01                         03/30/06

KAISER ALUMINUM CORP                    DE       2.02,4.02,9.01                         03/30/06

KERYX BIOPHARMACEUTICALS INC            DE       8.01,9.01                              03/27/06

KEYSPAN CORP                            NY       1.01,9.01                              03/24/06

KIMCO REALTY CORP                       MD       8.01,9.01                              03/29/06

KING PHARMACEUTICALS INC                TN       1.01,2.03,3.02,8.01,9.01               03/24/06

KORE HOLDINGS, INC                      NV       5.02,8.01                              03/10/06

KOSAN BIOSCIENCES INC                   CA       8.01,9.01                              03/30/06

LANVISION SYSTEMS INC                   DE       2.02,9.01                              03/29/06

LAPOLLA INDUSTRIES INC                  DE       4.02                                   03/24/06

LAPOLLA INDUSTRIES INC                  DE       9.01                                   02/11/05    AMEND

LEINER HEALTH PRODUCTS INC              DE       5.02                                   03/30/06

Logicom Inc.                            NV       2.01,5.01                              03/20/06    AMEND

LONGVIEW FIBRE CO                       WA       5.03,9.01                              03/25/06

M&F BANCORP INC /NC/                    NC       4.01,9.01                              03/30/06    AMEND

MADISON RIVER CAPITAL LLC               DE       4.02                                   01/18/06    AMEND

MAGNUS INTERNATIONAL RESOURCES, INC.    NV       3.02,8.01,9.01                         03/15/06

MAIN STREET BANKS INC /NEW/             GA       8.01,9.01                              03/30/06

MAIN STREET TRUST INC                   IL       8.01,9.01                              03/30/06

MARSHALL EDWARDS INC                    DE       5.02,9.01                              03/24/06    AMEND

MAYTAG CORP                             DE       8.01,9.01                              03/29/06

MB FINANCIAL INC     /MD                MD       5.02                                   03/30/06

MBNA AMERICA BANK NATIONAL ASSOCIATIO   DE       8.01,9.01                              03/30/06

MEADE INSTRUMENTS CORP                  DE       8.01,9.01                              03/29/06

MED-DESIGN CORP                                  2.02,8.01,9.01                         03/29/06

MEDICAL STAFFING NETWORK HOLDINGS INC   DE       5.02,9.01                              03/30/06

MERCURY GENERAL CORP                    CA       8.01                                   03/28/06

MEREDITH CORP                           IA       8.01,9.01                              03/30/06

MERISEL INC /DE/                        DE       9.01                                   03/04/06    AMEND

MERIT MEDICAL SYSTEMS INC               UT       2.02,9.01                              03/30/06

MERIX CORP                              OR       2.02,9.01                              03/30/06

MERIX CORP                              OR       9.01                                   03/30/06

MERRILL LYNCH DEPOSITOR INC PPLUS TRU   DE       8.01,9.01                              03/15/06

MERRILL LYNCH DEPOSITOR INC PPLUS TRU   DE       8.01,9.01                              03/15/06

MERRILL LYNCH DEPOSITOR INC PREFERRED   DE       8.01,9.01                              03/15/06

MERRILL LYNCH DEPOSITOR INC PREFERRED   DE       8.01,9.01                              03/15/06

MERRILL LYNCH MORTGAGE INVESTORS INC    DE       8.01,9.01                              03/30/06

METRETEK TECHNOLOGIES INC               DE       1.01,3.02,9.01                         03/29/06

MGM MIRAGE                              DE       5.02                                   03/27/06

MICHAELS STORES INC                     DE       1.01,9.01                              03/24/06

MILLENIA HOPE INC                                1.01                                   03/27/05

MOHAWK INDUSTRIES INC                   DE       7.01,9.01                              03/30/06

MORGAN BEAUMONT INC                     NV       8.01                                   03/01/06

MORGAN STANLEY                          DE       9.01                                   03/30/06

Morgan Stanley Capital I Inc. Trust 2   DE       8.01,9.01                              03/30/06

Morgan Stanley Home Equity Loan Trust   DE       8.01,9.01                              03/30/06

MS STRUCTURED ASSET CORP CBT SERIES 2   DE       8.01,9.01                              03/27/06

MSC INDUSTRIAL DIRECT CO INC            NY       2.02,9.01                              03/30/06

MULTI FINELINE ELECTRONIX INC                    1.01,8.01,9.01                         03/29/06

MULTI LINK TELECOMMUNICATIONS INC       CO       8.01                                   03/30/06

MYCOM GROUP INC /NV/                    NV       5.02                                   03/29/06

NABORS INDUSTRIES LTD                   D0       8.01,9.01                              03/30/06

NANOBAC PHARMACEUTICALS INC             FL       5.02                                   03/30/06

NANOMETRICS INC                         CA       5.02                                   03/27/06

NATIONAL FINANCIAL PARTNERS CORP                 7.01,9.01                              03/30/06

NATIONAL TECHNICAL SYSTEMS INC /CA/     CA       1.01,8.01,9.01                         03/28/06

NATIONSRENT COMPANIES INC               DE       2.02,9.01                              03/30/06

NCT GROUP INC                           DE       1.01,2.03,3.02                         03/24/06

NEOMAGIC CORP                           DE       2.02,9.01                              03/30/06

NEORX CORP                              WA       5.03,9.01                              03/28/06

NETBANK INC                             GA       7.01,9.01                              03/30/06

NETGURU INC                             DE       1.01,1.02,7.01,9.01                    03/24/06

New Century Home Equity Loan Trust 20            9.01                                   03/30/06

NEW MEDIUM ENTERPRISES INC              NV       1.01                                   03/30/06

NEW YORK COMMUNITY BANCORP INC          DE       8.01,9.01                              03/30/06

NEWFIELD EXPLORATION CO /DE/            DE       8.01,9.01                              03/29/06

NEWS CORP                                        8.01,9.01                              03/30/06

NGP Capital Resources CO                MD       7.01,9.01                              03/30/06

North American Insurance Leaders, Inc            8.01,9.01                              03/27/06

NORTHERN BORDER PARTNERS LP             DE       1.01,7.01,9.01                         03/30/06

NORTHERN EMPIRE BANCSHARES              CA       8.01,9.01                              03/30/06

NORTHWEST AIRLINES CORP                 DE       5.02                                   03/26/06

NPS PHARMACEUTICALS INC                 DE       8.01,9.01                              03/29/06

NTS REALTY HOLDINGS LP                  DE       7.01,9.01                              03/30/06

NUCRYST Pharmaceuticals Corp.           A0       8.01,9.01                              03/29/06

NUVEEN INVESTMENTS INC                  DE       5.02,9.01                              03/28/06

NVR INC                                 VA       1.01,2.04,9.01                         03/27/06

NxStage Medical, Inc.                   DE       1.01                                   03/24/06

OASIS OIL CORP                          NV       4.01,9.01                              08/02/05

OCCAM NETWORKS INC/DE                   DE       1.01,9.01                              07/07/05

OCTILLION CORP                                   4.01,9.01                              03/13/06    AMEND

Odimo INC                               DE       1.02,2.02,9.01                         03/29/06

OLD DOMINION ELECTRIC COOPERATIVE       VA       1.01,1.02                              03/24/06

OneTravel Holdings, Inc.                DE       3.01                                   03/24/06

ONSCREEN TECHNOLOGIES INC               CO       2.01                                   03/30/06

OSHKOSH TRUCK CORP                      WI       8.01,9.01                              03/30/06

OSI SYSTEMS INC                         CA       4.01,9.01                              03/23/06

OVERSEAS SHIPHOLDING GROUP INC          DE       8.01,9.01                              03/29/06

PAINCARE HOLDINGS INC                   CT       8.01,9.01                              03/30/06

PANTRY INC                              DE       1.01                                   03/29/06

PARALLEL PETROLEUM CORP                 DE       7.01,9.01                              03/30/06

PARALLEL PETROLEUM CORP                 DE       9.01                                   01/12/06    AMEND

PATHFINDER BANCORP INC                  DE       8.01                                   03/30/06

PATTERSON UTI ENERGY INC                DE       2.02,8.01,9.01                         03/27/06

PEERLESS SYSTEMS CORP                   DE       1.01,2.02,5.02,9.01                    03/30/06

PEGASUS WIRELESS CORP                   NV       8.01,9.01                              03/28/06    AMEND

PENN TRAFFIC CO                         DE       8.01,9.01                              03/30/06

PENNSYLVANIA REAL ESTATE INVESTMENT T   PA       2.03,9.01                              03/24/06

PETROLEUM DEVELOPMENT CORP              NV       7.01,9.01                              03/30/06

PFSWEB INC                              DE       2.02                                   03/30/06

PG&E CORP                               CA       1.01,1.02,2.03                         03/28/06

PHARMACOPEIA DRUG DISCOVERY INC         DE       1.01,3.02,9.01                         03/24/06

PHI INC                                 LA       8.01,9.01                              03/30/06

PHOTRONICS INC                          CT       8.01                                   03/30/06

PHYTOMEDICAL TECHNOLOGIES INC           NV       4.01,9.01                              03/13/06    AMEND

POINT 360                               CA       2.01,2.03,9.01                         03/30/06

POINT THERAPEUTICS INC                  DE       8.01,9.01                              03/29/06

POLYMER GROUP INC                       DE       1.01                                   03/24/06

PPL CORP                                PA       5.03,7.01,9.01                         03/30/06

PPLUS Trust Series JPM-1                DE       8.01,9.01                              03/15/06

PREFERREDPLUS TRUST SERIES BLC-2        DE       8.01,9.01                              03/15/06

PREMIER ENTERTAINMENT BILOXI LLC        DE       8.01,9.01                              03/28/06

PRINTRONIX INC                          DE       8.01,9.01                              03/29/06

PUBLIC SERVICE ENTERPRISE GROUP INC     NJ       4.01,9.01                              03/24/06

PULASKI FINANCIAL CORP                  MO       5.02,9.01                              03/21/06

PURE BIOSCIENCE                         CA       3.02,9.01                              03/24/06

PYRAMID OIL CO                          CA       8.01                                   03/28/06

QUEST RESOURCE CORP                     NV       7.01,9.01                              03/29/06

RADIOSHACK CORP                         DE       1.01,9.01                              03/27/06

RADNOR HOLDINGS CORP                    DE       2.02,9.01                              03/30/06

RAINMAKER SYSTEMS INC                   CA       1.01,2.03,9.01                         03/27/06

RANGE RESOURCES CORP                    DE       1.01                                   03/29/06

RAYTHEON CO/                            DE       7.01,9.01                              03/30/06

Refco Inc.                                       7.01,9.01                              03/30/06

REHABCARE GROUP INC                     DE       1.01,5.02,9.01                         03/30/06

Renaissance Home Equity Loan Trust 20   DE       9.01                                   03/07/06

Residential Asset Securitization Trus            9.01                                   03/30/06

Residential Asset Securitization Trus            9.01                                   03/30/06

RESTORATION HARDWARE INC                CA       2.02,9.01                              03/30/06

Ridgewood Energy M Fund LLC                      2.06                                   03/29/06    AMEND

ROBBINS & MYERS INC                     OH       2.02                                   03/29/06

RPM INTERNATIONAL INC/DE/               DE       4.01,9.01                              03/27/06

S&C HOLDCO 3 INC                                 5.02                                   03/30/06

SABA SOFTWARE INC                       DE       2.02,9.01                              03/30/06

SAIL 2006-2                             DE       8.01                                   03/30/06

SBS TECHNOLOGIES INC                    NM       1.01,2.03,9.01                         03/30/06

SCHIFF NUTRITION INTERNATIONAL, INC.    DE       2.02,9.01                              03/30/06

SEATTLE GENETICS INC /WA                DE       1.01,7.01,9.01                         03/28/06

SENESCO TECHNOLOGIES INC                DE       7.01,9.01                              03/29/06

SENTIGEN HOLDING CORP                   DE       2.02,9.01                              03/30/06

SFSB, Inc.                              X1       2.02,9.01                              03/30/06

Shire plc                                        8.01,9.01                              03/30/06

SIGNALIFE, INC.                         DE       8.01                                   10/07/05

SIMTEK CORP                             CO       1.01,3.02,9.01                         03/24/06

SITEL CORP                              MN       1.01                                   03/24/06

SKYLYNX COMMUNICATIONS INC              DE       1.01                                   03/30/06

SL INDUSTRIES INC                       NJ       2.02,9.01                              03/24/06

SMALL WORLD KIDS INC                    UT       5.02,9.01                              03/27/06

Smart-tek Solutions Inc                 NV       8.01,9.01                              03/30/06

Solexa, Inc.                            DE       4.01                                   03/02/05    AMEND

SOMANETICS CORP                         MI       1.01,9.01                              03/24/06

SONEX RESEARCH INC                      MD       8.01                                   03/30/06

SOUTHWEST CASINO CORP                            7.01,9.01                              03/28/06

SOUTHWEST CASINO CORP                            1.01,7.01,9.01                         03/24/06

SPARTAN STORES INC                      MI       1.01,2.01,9.01                         03/24/06

SPEAR & JACKSON INC                              7.01,9.01                              03/28/06

SPECTRUM SCIENCES & SOFTWARE HOLDINGS   DE       2.02,9.01                              03/30/06

STAR GAS PARTNERS LP                    DE       1.01,9.01                              03/30/06

StatSure Diagnostic Systems, Inc.       DE       5.03,9.01                              01/24/06

STEAK & SHAKE CO                        IN       1.01,3.01,9.01                         03/24/06

STOCKGROUP INFORMATION SYSTEMS INC      CO       5.02                                   03/29/06

STRIDE RITE CORP                        MA       9.01                                   03/03/06

STRUCTURED ASSET SECURITIES CORP        DE       8.01                                   03/30/06

STRUCTURED OBLIGATIONS CORP LONG TERM   DE       8.01,9.01                              03/15/06

STRUCTURED OBLIGATIONS CORP LONG TERM   DE       8.01,9.01                              03/15/06

STRUCTURED OBLIGATIONS CORP LONG TERM   DE       8.01,9.01                              03/15/06

STRUCTURED OBLIGATIONS CORP SELECT NO   DE       8.01,9.01                              03/15/06

STRUCTURED OBLIGATIONS CORP SELECT NO   DE       8.01,9.01                              03/15/06

STRUCTURED PROD CORTS TR II FOR PROVI   DE       8.01,9.01                              03/15/06

STRUCTURED PRODUCTS CORP CORTS FOR PR   DE       8.01,9.01                              03/15/06

STRUCTURED PRODUCTS CORP CORTS TR III   DE       8.01,9.01                              03/15/06

STRUCTURED PRODUCTS CORP CORTS TRUST    DE       8.01,9.01                              03/15/06

STUDIO ONE MEDIA, INC.                  DE       5.02                                   03/30/06

SUMMIT FINANCIAL GROUP INC              WV       5.02,9.01                              02/28/06    AMEND

SUN NEW MEDIA INC.                      MN       2.01,5.03,9.01                         02/17/06    AMEND

SUPERCONDUCTOR TECHNOLOGIES INC                  8.01,9.01                              03/30/06

SUPERTEL HOSPITALITY INC                VA       2.02,9.01                              03/29/06

SYNPLICITY INC                          CA       2.05,9.01                              03/24/06

TARRANT APPAREL GROUP                   CA       2.02,9.01                              03/30/06

TD BANKNORTH INC.                       DE       1.01                                   03/28/06

TERCICA INC                             DE       1.01,5.02,9.01                         03/30/06

TEXAS INDUSTRIES INC                    DE       2.02,9.01                              03/30/06

TEXOLA ENERGY CORP                      NV       7.01,9.01                              03/27/06

THOMAS & BETTS CORP                     TN       8.01                                   03/28/06

Thornburg 2006-2                        DE       8.01                                   03/30/06

THQ INC                                 DE       1.01                                   03/28/06

Tornado Gold International Corp         NV       5.02,9.01                              03/28/06

TOWER AUTOMOTIVE INC                    DE       7.01,9.01                              03/30/06

TOYOTA MOTOR CREDIT CORP                CA       9.01                                   03/30/06

TRANS WORLD ENTERTAINMENT CORP          NY       7.01,9.01                              03/30/06

TRANSCOMMUNITY FINANCIAL CORP           VA       5.02,9.01                              03/29/06

TRC COMPANIES INC /DE/                  DE       1.01,5.02,9.01                         03/27/06

TRI-S SECURITY CORP                     GA       2.02,9.01                              03/30/06

TRM CORP                                OR       2.02,9.01                              03/30/06

U S PHYSICAL THERAPY INC /NV            NV       7.01,9.01                              03/30/06

UICI                                    DE       8.01,9.01                              03/29/06

UNIFIRST CORP                           MA       2.02,9.01                              02/25/06

UNITED ENERGY CORP /NV/                 NV       8.01,9.01                              03/30/06

UNITED ONLINE INC                       DE       1.01,9.01                              03/27/06

UNITED RENTALS INC /DE                  DE       1.01                                   03/24/06

UNIVERSAL AMERICAN FINANCIAL CORP       NY       5.02,9.01                              03/30/06

UNIVERSAL DISPLAY CORP \PA\             PA       3.02                                   03/30/06

UTEK CORP                                        2.02,9.01                              03/30/06

UTi WORLDWIDE INC                                1.01,5.02,8.01,9.01                    03/28/06

VAIL BANKS INC                          CO       4.02                                   02/28/06    AMEND

VALERO L P                              DE       2.01,8.01,9.01                         03/30/06

Viacom Inc.                             DE       1.01                                   03/24/06

VIRAL GENETICS INC /DE/                 DE       3.02                                   03/28/06

VIRAL GENETICS INC /DE/                 DE       2.01,2.03,3.02,9.01                    03/29/06

VIROPHARMA INC                          DE       7.01,9.01                              03/29/06

VISANT CORP                                      7.01,9.01                              03/30/06

VISANT HOLDING CORP                              8.01,9.01                              03/30/06

Vocalscape Networks, Inc.               NV       1.01,2.03,3.02,9.01                    02/26/06

WALGREEN CO                             IL       2.02,9.01                              03/27/06

WaMu Asset Acceptance Corp.             DE       8.01,9.01                              03/30/06

WARWICK VALLEY TELEPHONE CO             NY       1.01                                   03/30/06

WARWICK VALLEY TELEPHONE CO             NY       2.02,9.01                              03/30/06

WASHINGTON MUTUAL MORTGAGE SECURITIES   DE       8.01,9.01                              03/30/06

WASTE INDUSTRIES USA INC                NC       1.01,1.02,2.03,9.01                    03/24/06

Wells Fargo Mortgage Backed Securitie   DE       9.01                                   03/30/06

Wells Fargo Mortgage Backed Securitie   DE       9.01                                   03/30/06

WEST MARINE INC                         DE       2.02,9.01                              03/30/06

WESTBOROUGH FINANCIAL SERVICES INC      MA       8.01                                   03/15/06

WESTSIDE ENERGY CORP                    NV       8.01                                   03/30/06

WHIRLPOOL CORP /DE/                     DE       8.01,9.01                              03/29/06

WINTRUST FINANCIAL CORP                 IL       2.02,4.02,8.01,9.01                    03/30/06

WIRELESS TELECOM GROUP INC              NJ       2.02,9.01                              03/30/06

XANSER CORP                             DE       2.02                                   03/28/06

XENOMICS INC                            FL       1.01,9.01                              03/27/06

XPONENTIAL INC                          DE       3.02,9.01                              03/28/06

XYBERNAUT CORP                          DE       7.01                                   03/30/06

ZHONGPIN INC.                         	DE       9.01                                 	01/30/06    AMEND

ZILA INC                                DE       1.01,1.02,2.03,3.02,3.03               03/24/06

ZOND WINDSYSTEM PARTNERS LTD SERIES 8            1.01,9.01                              03/24/06

ZYGO CORP                               DE       2.02,4.02,9.01                         03/29/06