SEC NEWS DIGEST

   Issue 2006-28                                        February 10, 2006

   ENFORCEMENT PROCEEDINGS

   IN THE MATTER OF LAWRENCE A. STOLER, CPA

   On  February  9,  the   Commission   issued   an   Order   Instituting
   Administrative  and  Cease-and-Desist  Proceedings  Pursuant  to  Rule
   102(e) of the Commission's  Rules  of  Practice,  Section  8A  of  the
   Securities Act of 1933, Section 21C of the Securities Exchange Act  of
   1934, and Section 203(k)  of  the  Investment  Advisers  Act  of  1940
   against Lawrence A.  Stoler,  CPA.  In  the  Order,  the  Division  of
   Enforcement and the Office of the Chief Accountant allege that  Stoler
   engaged in improper professional conduct in the audits of three  hedge
   funds, Lipper Convertibles, L.P. (Convertibles),  Lipper  Convertibles
   Series II, L.P. (Series  II),  and  Lipper  Fixed  Income  Fund,  L.P.
   (collectively, the Funds) and caused the Funds and others  to  violate
   various provisions of the Securities, Exchange, and Advisers Acts.

   In the Order, the Division of Enforcement and the Office of the  Chief
   Accountant allege that Stoler engaged in improper professional conduct
   in the audits of the Funds' financial statements for  the  year  ended
   Dec. 31, 2000, and was a cause  of  violations  by  the  Funds,  their
   portfolio manager, Edward J. Strafaci, and the entity that managed the
   Funds, Lipper Holdings, LLC. Stoler  was  the  engagement  partner  on
   PricewaterhouseCoopers' audits of  the  Funds'  financial  statements,
   including the financial statements for Convertibles and Series II that
   were filed with the Commission pursuant to Section 17 of the  Exchange
   Act.  The  Division  of  Enforcement  and  the  Office  of  the  Chief
   Accountant further allege that Stoler failed to adequately assess  the
   substantial  evidence  produced  by  the  audits  that  Strafaci   was
   materially  overstating  the  value  of  the  convertible  bonds   and
   convertible preferred stock in which  the  Funds  were  invested,  and
   unquestioningly relied on a purported confirmation  process  that  was
   significantly flawed, and that Stoler knew or should have  known  that
   his failure to conduct and supervise an audit that conformed  to  GAAS
   and his approval of, and signature on, unqualified  audit  reports  on
   the Funds' 2000 financial statements,  and  internal  control  reports
   filed by Convertibles and Series II, would contribute to violations of
   the federal  securities  laws  by  the  Funds,  Strafaci,  and  Lipper
   Holdings.

   A hearing will be scheduled before  an  Administrative  Law  Judge  to
   determine whether such allegations are true, to afford the  respondent
   an opportunity to establish defenses to the allegations, to  determine
   whether remedial action is necessary and appropriate, and to determine
   whether  respondent  should  be  ordered  to  cease  and  desist  from
   committing or causing violations of and any future violations  of  the
   securities laws. The Administrative Law Judge is directed to  issue  a
   decision no later than 300 days from the date of service of the  Order
   Instituting  Proceedings,  pursuant   to   Rule   360(a)(2)   of   the
   Commission's Rules of Practice. (Rels. 33-8660; 34-53265; IA-2486; AAE
   Rel. 2372; File No. 3-12179)

   REVOCATION OF REGISTRATION OF SECURITIES OF RIVERSTONE NETWORKS, INC.

   The  Commission  announced  the  revocation  of  the  registration  of
   securities of Riverstone Networks, Inc. (Riverstone), of Santa  Clara,
   California, registered with the Commission pursuant to Section  12  of
   the Securities Exchange Act of 1934 (Exchange  Act)  on  February  10,
   2006, pursuant to Section 12(j) of the Exchange Act.

   In its Order revoking the registration  of  securities  of  Riverstone
   registered with the Commission pursuant to Section 12 of the  Exchange
   Act, the Commission found the  following:  Riverstone  has  failed  to
   comply with Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-
   13  thereunder,  while  its  common  stock  was  registered  with  the
   Commission, in that it has not filed an annual report on Form 10-K for
   any fiscal year subsequent to its fiscal year ended March 2, 2002,  or
   quarterly reports on Form 10-Q for any fiscal period subsequent to its
   fiscal quarter ending Nov. 29, 2003.

   The Commission cautions broker dealers, shareholders, and  prospective
   purchasers  that  they  should  carefully   consider   the   foregoing
   information along with all other currently available  information  and
   any information subsequently issued by the company.

   Further, brokers and dealers should be alert to the fact that, Section
   12(j) provides, in pertinent part, as follows:

   No member of a national securities exchange, broker, or  dealer  shall
   make use of the mails or any means or  instrumentality  of  interstate
   commerce to effect any transaction in, or to induce  the  purchase  or
   sale of, any security the  registration  of  which  has  been  and  is
   suspended or revoked pursuant to the preceding sentence.

   Without admitting or denying the facts or  allegations  in  the  Order
   Instituting Proceedings, Making Findings, and Revoking Registration of
   Securities Pursuant to Section 12(j) of the Securities Exchange Act of
   1934, Riverstone consented to the entry of an order  finding  that  it
   had violated Section 13(a) of the Exchange Act  and  Rules  13a-1  and
   13a-13 thereunder and revoking its registration. (Rel. 34-53268;  File
   No. 3-12180)

   EAJA AWARD - BRANDT, KELLY & SIMMONS, LLC, AND KENNETH BRANDT

   Brandt, Kelly & Simmons, LLC (BKS) and Kenneth G. Brandt (Brandt) were
   awarded attorney fees  and  expenses  incurred  in  defending  charges
   brought against them in an administrative proceeding.  The  award  was
   made by an administrative law judge, pursuant to the Equal  Access  to
   Justice Act (EAJA), which allows small businesses and  individuals  of
   moderate means to recover expenses of defending charges brought by the
   U.S. Government that are not "substantially justified."

   Previously, BKS, a registered  investment  adviser,  and  Brandt,  its
   owner, had been cleared of charges related to BKS's use  of  a  $7,500
   payment from a broker-dealer to reimburse BKS's clients for  costs  of
   transferring their accounts to that  broker-dealer  from  a  different
   broker-dealer. The presiding administrative  law  judge  in  the  EAJA
   proceeding concluded that prosecution of the charges against  BKS  and
   Brandt  during  a  portion  of  the  original   proceeding   was   not
   substantially justified and awarded them fees and  expenses  connected
   with their defense during that portion.  (Initial  Decision  Rel.  No.
   305; File No. 3-11672-EAJA)

   SEC v. MSTG SOLUTIONS, INC. AND GIL KIM

   The Commission announced the filing  of  a  settled  civil  injunctive
   action against MSTG Solutions, Inc. (MSTG) and its principal, Gil  Kim
   (Kim), both of Riverside County. MSTG provides products  and  services
   for small businesses, such  as  incorporation  services,  bookkeeping,
   company formalities, mail forwarding, voicemail, and  website  design.
   The Commission's complaint alleges that  MSTG  and  Kim  violated  the
   antifraud provisions of Section 17(a) of the Securities  Act  of  1933
   when MSTG sought to become a public company. MSTG filed  a  securities
   registration statement with the Commission, and, during  an  extensive
   comment process, filed  seven  amended  registration  statements.  The
   complaint alleges that  MSTG's  last  amended  registration  statement
   misrepresented three material facts about  MSTG's  business:  (a)  the
   nature of the distribution network for its products and services;  (b)
   the background and role of its Chief Financial Officer;  and  (c)  the
   compensation  of  its  Chief  Executive  Officer.  In  addition,   the
   complaint alleges that MSTG raised $731,838 from its sales  agents  in
   an  unregistered  stock  option   program,   thereby   violating   the
   registration provisions of Section 5 of the Securities Act.  MSTG  and
   Kim consented to the entry of permanent injunctions.  MSTG  agreed  to
   pay full disgorgement of $731,838, prejudgment interest, and the costs
   of distributing the disgorgement to investors.  As  a  result  of  the
   Commission's action, MSTG  investors  who  exercised  options  in  the
   unregistered stock option  program  will  receive  back  their  entire
   investment. MSTG investors who  have  recently  moved  should  provide
   their new mailing address to MSTG to facilitate participation  in  the
   distribution plan that the Commission intends to file with the  court.
   In addition to consenting to the permanent injunction,  Kim  consented
   to pay a $35,000 civil penalty and to be barred  from  serving  as  an
   officer or director of a public company for five years. Both MSTG  and
   Kim settled without admitting  or  denying  liability.  [SEC  v.  MSTG
   Solutions, Inc. and Gil Kim, Civil Action No. ED CV 06-0156 SGL  (C.D.
   Cal.) (LR-19561)

   ADDITIONS AND CORRECTIONS

   ADDITIONAL INFORMATION

   Litigation Release 19557 (SEC v. Bruce E. Snyder,  Jr.,  Civil  Action
   No. 03 CV 4658, SDTX), included in  the  February  8th  issue  of  the
   Digest,  omitted  the  Accounting  and  Auditing  Enforcement  Release
   Number. The number is 2372.

   HOLDING COMPANY ACT RELEASES

   COMMISSION DISMISSES  PROCEEDING  UNDER  THE  PUBLIC  UTILITY  HOLDING
   COMPANY ACT OF 1935

   The Commission has dismissed a proceeding  under  the  Public  Utility
   Holding Company Act of  1935  (PUHCA).  In  the  proceeding,  American
   Electric Power Company,  Inc.  sought  approval  under  PUHCA  of  its
   acquisition of Central and  South  West  Corporation.  The  Commission
   found that the repeal of PUHCA, effective Feb. 8, 2006, rendered  moot
   the issue of whether the acquisition satisfied PUHCA's standards,  and
   accordingly dismissed the proceeding.  (Rel.  35-28084;  File  No.  3-
   11616)

   SELF-REGULATORY ORGANIZATIONS

   ACCELERATED APPROVAL OF PROPOSED RULE CHANGES

   A proposed rule change and Amendment No. 1 thereto  (SR-Amex-2006-003)
   filed by the American Stock Exchange to adjust  the  close  of  normal
   trading hours in equity options and narrow-based  index  options,  has
   been granted approval on an accelerated basis under  Section  19(b)(2)
   of the Securities Exchange Act of 1934. Publication of  the  order  is
   expected in the Federal Register during the week of February 13. (Rel.
   34-53244)

   A proposed rule change and Amendment No.  1  thereto  (SR-BSE-2006-02)
   filed by the Boston Stock Exchange. to amend  and  clarify  its  rules
   governing the hours of trading on the  Boston  Options  Exchange,  has
   been granted approval on an  accelerated  basis  pursuant  to  Section
   19(b)(2) of the Securities Exchange Act of 1934.  Publication  of  the
   order is expected in the Federal Register during the week of  February
   13. (Rel. 34-53245)

   A proposed rule change and Amendments No. 1 and  2  thereto  (SR-Phlx-
   2006-01) filed by the Philadelphia Stock Exchange to amend the  Phlx's
   rules governing the hours of trading in  equity  options  and  narrow-
   based index options, has been granted approval on an accelerated basis
   under Section  19(b)(2)  of  the  Securities  Exchange  Act  of  1934.
   Publication of the order is expected in the  Federal  Register  during
   the week of February 13. (Rel. 34-53247)

   A proposed rule change and Amendment No. 1  thereto  (SR-ISE-2005-58),
   filed by the International Securities Exchange to amend ISE  Rule  700
   governing the hours of trading  in  equity  options  and  narrow-based
   index options, has been granted approval on an accelerated basis under
   Section 19(b)(2) of the Securities Exchange Act of  1934.  Publication
   of the order is expected in the Federal Register during  the  week  of
   February 13. (Rel. 34-53248)

   A proposed rule change and Amendments No. 1  and  2  thereto  (SR-PCX-
   2005-138) filed by the Pacific  Exchange  to  amend  the  PCX's  rules
   governing the hours of trading in equity  options,  has  been  granted
   approval on an accelerated basis pursuant to Section 19(b)(2)  of  the
   Securities Exchange Act of 1934. Publication of the order is  expected
   in the Federal Register during the week  of  February  13.  (Rel.  34-
   53249) The Commission granted accelerated approval to a proposed  rule
   change (SR-PCX-2005-123) and Amendment Nos. 1 and 2 thereto  submitted
   by the Pacific Exchange relating to Currency Trust Shares. Publication
   of the order is expected in the Federal Register during  the  week  of
   February 13. (Rel. 34-53253)

   The Commission granted accelerated approval to a proposed rule  change
   and Amendment No. 1 thereto (SR-NASD-2006-014) filed by  the  National
   Association of Securities Dealers, through its subsidiary, The  Nasdaq
   Stock Market, Inc., to modify pricing for non-members  using  Nasdaq's
   Brut and Inet facilities. Publication of the order is expected in  the
   Federal Register during the week of February 13. (Rel. 34-53257)

   APPROVAL OF PROPOSED RULE CHANGE

   The Commission approved  a  proposed  rule  change  (SR-CBOE-2005-104)
   submitted  by  the  Chicago  Board  Options   Exchange   and   granted
   accelerated approval of Amendment No. 1 thereto to the  proposed  rule
   change, to amend its rules governing the hours of  trading  in  equity
   options and narrow-based index options. Publication of  the  order  is
   expected in the Federal Register during the week of February 13. (Rel.
   34-53246)

   JOINT INDUSTRY PLAN ORDER GRANTING APPROVAL

   The  Commission  granted  approval  to  Category  1  changes  made  in
   Amendment No. 13 of the Reporting Plan  for  Nasdaq-Listed  Securities
   traded on exchanges on an Unlisted Trading Privilege basis,  submitted
   by the  Pacific  Exchange,  the  National  Association  of  Securities
   Dealers, the American Stock Exchange, the Boston Stock  Exchange,  the
   Chicago  Stock  Exchange,  the  National  Stock  Exchange,   and   the
   Philadelphia Stock Exchange (S7-24-89). Publication of the proposal is
   expected in the Federal Register during the week of February 13. (Rel.
   34-53250)

   IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES

   A proposed rule change (SR-CBOE-2006-05) filed by  the  Chicago  Board
   Options Exchange to extend the duration of CBOE's SizeQuote  Mechanism
   pilot,  has  become  effective  under  Section  19(b)(3)(A)   of   the
   Securities Exchange Act  of  1934.  Publication  of  the  proposal  is
   expected in the Federal Register during the week of February 13. (Rel.
   34-53252)

   A proposed  rule  change  (SR-NASD-2006-009)  filed  by  the  National
   Association of Securities Dealers relating to the extension of the fee
   pilot for National Quotation Data Service, has become effective  under
   Section  19(b)(3)(A)  of  the  Securities  Exchange   Act   of   1934.
   Publication of the proposal is expected in the Federal Register during
   the week of February 13. (Rel. 34-53255)

   The Commission issued notice of immediate effectiveness of a  proposed
   rule change and Amendment No. 1 thereto  (SR-NASD-2006-013)  filed  by
   the  National  Association  of   Securities   Dealers,   through   its
   subsidiary, The Nasdaq Stock Market,  Inc.,  to  establish  a  unified
   pricing schedule for NASD members using the Nasdaq Market  Center  and
   Nasdaq's Brut and Inet facilities.  Publication  of  the  proposal  is
   expected in the Federal Register during the week of February 13. (Rel.
   34-53256)

   PROPOSED RULE CHANGE

   The National Association of Securities Dealers filed a  proposed  rule
   change (SR-NASD-2006-008) to reestablish  a  fee  pilot  for  National
   Quotation Data Service. Publication of the proposal is expected in the
   Federal Register during the week of February 13. (Rel. 34-53254)

   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    Marathon Gold Corp., 885 PRYFORD ROAD, WEST VANCOUVER, A1, V7S 2A2, 
        604-925-0220 - 2,000,000 ($200,000.00) Equity, (File 333-131682 - 
        Feb. 9) (BR. 07)

S-8     INNOSPEC INC., INNOSPEC MANUFACTURING PARK, PO BOX 17, ELLESMERE PORT, 
        CHESHIRE, X0, CH65 4HF, 01144151348 5825 - 
        516,015 ($10,201,616.55) Other, (File 333-131687 - Feb. 9) (BR. 06C)

S-8     GARUDA CAPITAL CORP, 502 ? 1978 VINE STREET, VANCOUVER, A1, CANADA, 
        604-737-0203 - 13,000,000 ($1,300,000.00) Equity, (File 333-131688 - 
        Feb. 9) (BR. 04A)

S-8     Spansion Inc., 915 DEGUIGNE DRIVE, P.O. BOX 3453, SUNNYVALE, CA, 94088, 
        (408) 962-2500 - 9,500,000 ($124,735,000.00) Equity, (File 333-131689 - 
        Feb. 9) (BR. 10C)

S-3     BNP Paribas Mortgage Securities LLC, 787 SEVENTH AVENUE, NEW YORK, NY, 
        10019, 212-841-3000 - 
        1,000,000 ($1,000,000.00) Mortgage Backed Securities, 
        (File 333-131690 - Feb. 9) (BR. 05)

S-3     BNP Paribas Mortgage ABS LLC, 787 SEVENTH AVENUE, NEW YORK, NY, 10019, 
        212-841-3000 - 0 ($1,000,000.00) Mortgage Backed Securities, 
        (File 333-131691 - Feb. 9) (BR. 05)

S-8     KSW INC, 37-16 23RD ST, LONG ISLAND CITY, NY, 11101, 7183616500 - 
        1,085,000 ($2,755,900.00) Equity, (File 333-131692 - Feb. 9) (BR. 06B)

S-8     IOMAI CORP, 20 FIRSTFIELD ROAD, SUITE 250, GAITHERSBURG, MD, 20878, 
        301-556-4537 - 1,040,000 ($6,609,200.00) Equity, (File 333-131693 - 
        Feb. 9) (BR. 01C)

S-8     IOMAI CORP, 20 FIRSTFIELD ROAD, SUITE 250, GAITHERSBURG, MD, 20878, 
        301-556-4537 - 80,000 ($508,400.00) Equity, (File 333-131694 - Feb. 9) 
        (BR. 01C)

F-6     INTERCONTINENTAL HOTELS GROUP PLC /NEW/, 20 NORTH AUDLEY ST, 
        LONDON WIY 1WE ENGLA, X0, 32822, 4045513500 - 
        100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-131695 - Feb. 9) 
        (BR. 08A)

S-1     OMNI ENERGY SERVICES CORP, 4500 NE INTERSTATE 49, CARENCRO, LA, 70520, 
        3188966664 - 3,000,000 ($13,500,000.00) Equity, (File 333-131696 - 
        Feb. 9) (BR. 04A)

S-8     ALLOS THERAPEUTICS INC, 11080 CIRCLEPOINT ROAD, SUITE 200, WESTMINSTER, 
        CO, 80020, 3034266262 - 0 ($10,412,500.00) Other, (File 333-131697 - 
        Feb. 9) (BR. 01C)

S-8     FIRST RELIANCE BANCSHARES INC, 2170 W PALMETTO ST, FLORENCE, SC, 29501, 
        8436628802 - 350,000 ($5,547,500.00) Equity, (File 333-131698 - Feb. 9) 
        (BR. 07B)

S-8     MICRON ENVIRO SYSTEMS INC, 789 WEST PENDER ST, SUITE 1250, 
        VANCOUVER BC, A1, V6C 1H2, 6046466903 - 4,000,000 ($440,000.00) Equity, 
        (File 333-131699 - Feb. 9) (BR. 04A)

S-8     SILICON LABORATORIES INC, 4635 BOSTON LN, AUSTIN, TX, 78735, 
        0 ($144,212,442.45) Equity, (File 333-131700 - Feb. 9) (BR. 10C)

S-8     ARAMARK CORP/DE, ARAMARK TOWER, 1101 MARKET STREET, PHILADELPHIA, PA, 
        19107, 2152383000 - 5,382,461 ($146,887,361.00) Equity, 
        (File 333-131701 - Feb. 9) (BR. 05A)

S-8     POLYMEDICA CORP, 11 STATE ST, WOBURN, MA, 01801, 6179332020 - 
        1,500,000 ($57,795,000.00) Equity, (File 333-131702 - Feb. 9) (BR. 01B)

S-8     ABAXIS INC, 3240 WHIPPLE, ROAD, UNION CITY, CA, 94587, (510) 675-6500 - 
        4,886,000 ($96,376,350.00) Equity, (File 333-131703 - Feb. 9) (BR. 01C)

S-8     Digital Music Group, Inc., 1545 RIVER PARK DRIVE, SACRAMENTO, CA, 
        95815, 512-263-7525 - 1,200,000 ($11,616,000.00) Equity, 
        (File 333-131704 - Feb. 9) (BR. 11)

S-8     EXTREME NETWORKS INC, 3585 MONROE STREET, SANTA CLARA, CA, 95051, 
        4085792800 - 28,000,000 ($137,480,000.00) Equity, (File 333-131705 - 
        Feb. 9) (BR. 03C)

S-8     FULTON FINANCIAL CORP, ONE PENN SQ, PO BOX 4887, LANCASTER, PA, 17604, 
        7172912411 - 1,203,048 ($12,836,522.16) Equity, (File 333-131706 - 
        Feb. 9) (BR. 07B)

S-3ASR  COUNTRYWIDE FINANCIAL CORP, 4500 PARK GRANADA BLVD, CALABASAS, CA, 
        91302, 8182253000 - 0 ($0.00) Unallocated (Universal) Shelf, 
        (File 333-131707 - Feb. 9) (BR. 07A)

S-8     NETOPIA INC, 6001 SHELLMOUND STREET  4TH FLOOR, MARKET PLACE TOWER, 
        EMERYVILLE, CA, 94608, 510-420-7400 - 1,000,000 ($3,125,000.00) Equity, 
        (File 333-131708 - Feb. 9) (BR. 03C)

SB-2    Ashlin Development Corp, 4400 N. FEDERAL HIGHWAY, SUITE 210, 
        BOCA RATON, FL, 33431, 561-391-6196 - 
        60,924,388 ($30,462,194.00) Equity, (File 333-131709 - Feb. 9) (BR. 02A)

S-8     Creative Eateries Corp, 7400 E MCDONALD, SUITE 121, SCOTTSDALE, AZ, 
        85250, 480-355-8170 - 5,000,000 ($1,050,000.00) Equity, 
        (File 333-131710 - Feb. 9) (BR. 06B)

S-8     URANIUM ENERGY CORP, AUSTIN CENTER, 701 BRAZOS, SUITE 500 PMB#, AUSTIN, 
        TX, 78701, 512-721-1022 - 2,000,000 ($1,000,000.00) Equity, 
        (File 333-131711 - Feb. 9) (BR. 04C)

S-3     SAXON ASSET SECURITIES CO, 4880 COX ROAD SUITE 100, GLEN ALLEN, VA, 
        23060, 8049677400 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, 
        (File 333-131712 - Feb. 9) (BR. 05)

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
-------------------------------------------------------------------------------------------------------
ACCESS INTEGRATED TECHNOLOGIES INC               2.02                           12/31/05

ACETO CORP                              NY       2.02,9.01                      02/09/06

ACTIVCARD CORP                          DE       2.02,9.01                      02/09/06

ADVANCED OXYGEN TECHNOLOGIES INC        DE       2.01,5.02                      02/04/06

ADVANCIS PHARMACEUTICAL CORP                     2.02,9.01                      02/09/06

AETNA INC /PA/                          PA       2.02,9.01                      02/09/06

AGCO CORP /DE                           DE       2.02,9.01                      02/09/06

AGILYSYS INC                            OH       2.02,7.01,9.01                 02/09/06

AIRTRAX INC                             NJ       1.02,9.01                      02/07/06

ALASKA COMMUNICATIONS SYSTEMS GROUP I   DE       8.01,9.01                      02/07/06

ALEXANDRIA REAL ESTATE EQUITIES INC     MD       2.02,9.01                      02/09/06

ALLIANCE ONE INTERNATIONAL, INC.        VA       2.02,9.01                      02/09/06

ALLIED HEALTHCARE INTERNATIONAL INC     NY       2.02,9.01                      02/09/06

ALLIED WASTE INDUSTRIES INC             DE       2.02,9.01                      12/31/05

AMBASSADORS GROUP INC                   DE       2.02,9.01                      12/31/05

AMBASSADORS GROUP INC                   DE       2.02,9.01                      12/31/05

AMERICAN BILTRITE INC                   DE       8.01,9.01                      02/03/06

AMERICAN EXPRESS CO                     NY       7.01                           02/08/06

AMERICAN HOME MORTGAGE INVESTMENT TRU   DE       8.01,9.01                      01/25/06    AMEND

AMERICAN INTERNATIONAL GROUP INC        DE       1.01,2.02,8.01,9.01            02/09/06

AMERICAN ITALIAN PASTA CO               DE       1.01                           02/03/06

AMERICAN LAND LEASE INC                 DE       1.01,9.01                      02/02/06

AMERICAN SKANDIA LIFE ASSURANCE CORP/   CT       4.02                           02/03/06

AMYLIN PHARMACEUTICALS INC              DE       2.02,8.01,9.01                 02/09/06

ANALOG DEVICES INC                      MA       2.02,9.01                      02/09/06

ANDERSONS INC                           OH       8.01                           02/08/06

ANNALY MORTGAGE MANAGEMENT INC          MD       2.02,9.01                      02/09/06

APAC CUSTOMER SERVICE INC               IL       1.01,2.02,2.05,5.02,9.01       02/07/06

APARTMENT INVESTMENT & MANAGEMENT CO    MD       2.02,9.01                      02/09/06

APPLE REIT SIX INC                               5.02                           02/09/06

APPLEBEES INTERNATIONAL INC             DE       2.02,7.01,9.01                 02/08/06

APPLIED INNOVATION INC                  DE       1.01,5.02,9.01                 02/06/06

ARCH CHEMICALS INC                      VA       2.02,9.01                      02/09/06

ARDEN REALTY INC                        MD       2.02,9.01                      02/08/06

ARDEN REALTY INC                        MD       1.01                           02/03/06

ARGENTEX MINING CORP                    NV       5.02                           02/07/06

ARGON ST, Inc.                          DE       2.02,9.01                      02/09/06

ARRHYTHMIA RESEARCH TECHNOLOGY INC /D   DE       4.01,9.01                      02/03/06

ART BOUTIQUE INC                        WY       3.02,5.01                      02/06/06

ASPECT MEDICAL SYSTEMS INC              DE       1.01,2.03,9.01                 02/03/06

ASSOCIATED ESTATES REALTY CORP          OH       2.02,9.01                      12/31/05

ASSURANT INC                                     2.02                           02/09/06

ASTRONICS CORP                          NY       2.02,9.01                      02/09/06

ATARI INC                               DE       2.02,9.01                      02/09/06

ATS MEDICAL INC                         MN       8.01                           02/09/06

AUTHENTIDATE HOLDING CORP               DE       2.02,9.01                      02/09/06

AUTOLIV INC                             DE       2.02,7.01,9.01                 12/31/05

AUTOMATIC DATA PROCESSING INC           DE       2.02,7.01,9.01                 02/08/06

AUTONATION INC /FL                      DE       2.02,9.01                      02/09/06

AVANIR PHARMACEUTICALS                  CA       1.01,2.02,8.01,9.01            02/06/06

AVATECH SOLUTIONS INC                   DE       5.02                           02/08/06

AVATECH SOLUTIONS INC                   DE       1.01,9.01                      02/07/06

AXM PHARMA INC                                   3.01,9.01                      02/09/06

AXS ONE INC                             DE       1.01,1.02,2.02,9.01            02/09/06

AZTAR CORP                              DE       1.01                           02/07/06

BALCHEM CORP                            MD       1.01,2.01,9.01                 02/06/06

BALLISTIC RECOVERY SYSTEMS INC          MN       1.01,9.01                      02/03/06

BANK HOLDINGS                           NV       7.01                           02/09/06

BankFinancial CORP                               8.01,9.01                      02/04/06

BAY BANKS OF VIRGINIA INC               VA       5.02                           02/06/06

BEACON ROOFING SUPPLY INC                        2.02,8.01                      02/09/06

BELDEN CDT INC.                         DE       2.02,9.01                      02/09/06

BELO CORP                               DE       2.02,9.01                      02/09/06

BEST BUY CO INC                         MN       7.01,9.01                      02/09/06

BH RE LLC                               NV       1.01,9.01                      11/01/05

BIO KEY INTERNATIONAL INC               MN       1.01,9.01                      02/07/06

BioMed Realty Trust Inc                 MD       1.01                           02/03/06

BIOSITE INC                             DE       2.02,8.01                      02/09/06

BLACK & DECKER CORP                     MD       7.01,9.01                      02/09/06

Boardwalk Pipeline Partners, LP         DE       2.02                           02/09/06

BofI Holding, Inc.                      DE       2.02,9.01                      02/09/06

BORGWARNER INC                          DE       2.02,9.01                      02/09/06

BOWNE & CO INC                          DE       1.01                           02/08/06

BOYD GAMING CORP                        NV       2.02,9.01                      02/09/06

BRE PROPERTIES INC /MD/                 MD       5.02                           02/07/06

BRIGHTPOINT INC                         IN       8.01                           02/09/06

BRINKS CO                               VA       2.02,9.01                      02/09/06

BRINX RESOURCES LTD                              4.01,9.01                      01/20/06

Bronco Drilling Company, Inc.           DE       2.02,7.01,9.01                 02/09/06

BROWN & BROWN INC                       FL       2.02                           02/09/06

BRUSH ENGINEERED MATERIALS INC                   2.02,9.01                      02/09/06

BULLDOG TECHNOLOGIES INC                NV       7.01,9.01                      02/09/06

Bunge LTD                                        2.02,9.01                      02/09/06

BUSINESS OBJECTS S.A.                            5.03,9.01                      02/06/06

BUSINESS OBJECTS S.A.                            8.01,9.01                      02/08/06    AMEND

C-BASS MORTGAGE LOAN ASSET-BACKED CER   DE       8.01,9.01                      02/25/05    AMEND

CABOT CORP                              DE       8.01                           02/08/06

CALLISTO PHARMACEUTICALS INC            DE       1.01,3.02,9.01                 02/03/06

CALPINE CORP                            DE       1.01                           02/09/06

CANWEST PETROLEUM CORP                           5.02,9.01                      02/08/06

CAPE COASTAL TRADING CORP               DE       3.02,9.01                      02/03/05

CAPITAL CITY BANK GROUP INC             FL       5.04,9.01                      02/09/06

CAPITAL TRUST INC                       MD       1.01                           02/07/06

CAPITALSOURCE INC                       DE       8.01                           02/03/06

CAPRIUS INC                             DE       8.01,9.01                      02/07/06

CAPSTONE TURBINE CORP                   DE       2.02,9.01                      02/09/06

CARLISLE COMPANIES INC                  DE       2.02                           02/09/06

CATALYST SEMICONDUCTOR INC              DE       1.01,9.01                      02/03/06

CBL & ASSOCIATES PROPERTIES INC         DE       2.02,9.01                      02/08/06

CBOT HOLDINGS  INC                      DE       2.02,9.01                      02/09/06

CCC INFORMATION SERVICES GROUP INC      DE       8.01,9.01                      02/09/06

CDEX INC                                NV       5.02,9.01                      02/03/06

CEA ACQUISITION CORP                    DE       8.01,9.01                      02/09/06

CEA ACQUISITION CORP                    DE       4.01,9.01                      02/09/06

CELADON GROUP INC                       DE       1.01                           02/03/06

CENTRAL VALLEY COMMUNITY BANCORP        CA       8.01,9.01                      02/09/06

CENTURY BANCORP INC                     MA       8.01,9.01                      02/09/06

CEPHEID                                 CA       5.02,9.01                      02/06/06

CERAGENIX PHARMACEUTICALS, INC.         DE       7.01,9.01                      02/08/06

CHARLES RIVER LABORATORIES INTERNATIO            2.02,9.01                      02/08/06

CHARLOTTE RUSSE HOLDING INC     		 1.01,5.02,9.01                 02/07/06

CHARMING SHOPPES INC                    PA       7.01,9.01                      02/09/06

CHARMING SHOPPES INC                    PA       7.01,9.01                      02/09/06

CHASE CORP                              MA       2.02,9.01                      01/12/06

CHASE CORP                              MA       1.01,5.02,9.01                 02/03/06

CHEMOKINE THERAPEUTICS CORP             DE       8.01                           02/08/06

CHORDIANT SOFTWARE INC                  DE       2.02,9.01                      02/09/06

CIT GROUP INC                           DE       7.01,9.01                      02/09/06

CITIZENS COMMUNICATIONS CO              DE       1.01,9.01                      02/07/06

CKE RESTAURANTS INC                     DE       2.02,9.01                      02/08/06

CLEARANT INC                    		 1.01                           01/03/06

COGNIZANT TECHNOLOGY SOLUTIONS CORP              2.02,9.01                      02/09/06

COLDWATER CREEK INC                     DE       1.01                           02/04/06

COLLEGIATE FUNDING SERVICES INC         DE       2.02,9.01                      02/09/06

COLOR KINETICS INC                      DE       2.02,9.01                      02/09/06

COMDISCO HOLDING CO INC                 DE       2.02,9.01                      02/09/06

COMMERCIAL CAPITAL BANCORP INC          NV       8.01,9.01                      02/09/06

COMMERCIAL CAPITAL BANCORP INC          NV       8.01,9.01                      02/09/06

COMMUNITY BANCSHARES INC /DE/           DE       5.02                           02/06/06

CONNETICS CORP                          DE       8.01                           02/03/06

CONSTELLATION ENERGY GROUP INC          MD       5.02                           02/03/06

CONTINUCARE CORP                        FL       2.02,9.01                      02/09/06

CORILLIAN CORP                          OR       2.02,9.01                      02/09/06

CORPORATE EXECUTIVE BOARD CO            DE       2.02,9.01                      02/07/06

CORRECTIONS CORP OF AMERICA             MD       2.02,9.01                      02/09/06

COUNTRYWIDE FINANCIAL CORP              DE       2.02,9.01                      02/09/06

CRITICAL THERAPEUTICS INC               DE       2.02,9.01                      02/09/06

CTI GROUP HOLDINGS INC                  DE       8.01                           02/07/06

CUBIC ENERGY INC                        TX       1.01,2.01,3.02,9.01            02/06/06

CURTISS WRIGHT CORP                     DE       2.02,9.01                      02/09/06

CYTYC CORP                              DE       1.01                           02/06/06

DANKA BUSINESS SYSTEMS PLC                       2.02,9.01                      02/07/06

DATALINK CORP                           MN       2.02,9.01                      02/08/06

DCP Midstream Partners, LP              DE       7.01,9.01                      02/09/06

DENDRITE INTERNATIONAL INC              NJ       1.01                           02/03/06

DENTSPLY INTERNATIONAL INC /DE/         DE       7.01,9.01                      02/08/05

DENTSPLY INTERNATIONAL INC /DE/         DE       2.02,9.01                      02/08/06

DIGITAL GENERATION SYSTEMS INC          DE       3.01,9.01                      02/07/06

DITECH COMMUNICATIONS CORP              DE       1.01,9.01                      02/04/06

DJ ORTHOPEDICS INC                      DE       2.02,9.01                      02/09/06

DOLLAR GENERAL CORP                     TN       2.02,7.01,9.01                 02/09/06

DOLLAR THRIFTY AUTOMOTIVE GROUP INC     DE       2.02,8.01,9.01                 02/09/06

DOVER CORP                              DE       2.02,9.01                      02/09/06

DPL INC                                 OH       8.01,9.01                      02/08/06

DRS TECHNOLOGIES INC                    DE       2.02,8.01,9.01                 02/08/06

DUCOMMUN INC /DE/                       DE       1.01,5.02,9.01                 02/02/06

DURA AUTOMOTIVE SYSTEMS INC             DE       2.02,9.01                      02/09/06

DUSA PHARMACEUTICALS INC                NJ       1.01                           02/06/06

EARTHLINK INC                           DE       2.02,9.01                      02/09/06

EBIX INC                                DE       1.01,9.01                      02/03/06

EDGAR ONLINE INC                        DE       8.01,9.01                      02/07/06

EDUCATION MANAGEMENT CORPORATION                 2.02,9.01                      02/08/06

ELECTRIC CITY CORP                      DE       1.01,2.03,9.01                 11/22/05    AMEND

EMDEON CORP                             DE       5.05,9.01                      02/03/06

EMERITUS CORP\WA\                       WA       3.02                           02/03/06

ENDURANCE SPECIALTY HOLDINGS LTD                 2.02,9.01                      02/08/06

ENER1 INC                               FL       7.01,9.01                      02/08/06

ENERGY & ENGINE TECHNOLOGY CORP         NV       2.01                           02/03/06

ENERGY EAST CORP                        NY       1.01,2.02,7.01,9.01            02/09/06

Energy Transfer Partners, L.P.          DE       1.01,3.02,5.03,9.01            02/06/06

ENXNET INC                              OK       7.01,9.01                      02/08/06

EPICUS COMMUNICATIONS GROUP INC         FL       1.01                           01/31/06

ESSEX PROPERTY TRUST INC                MD       2.02,9.01                      02/08/06

EVANS & SUTHERLAND COMPUTER CORP        UT       1.01,9.01                      02/07/06

EVANS BOB FARMS INC                     DE       2.02,7.01,9.01                 02/07/06

EVCI Career Colleges Holding Corp       DE       8.01,9.01                      02/03/06

EVOLVE ONE INC                          DE       5.02                           02/08/06

EXIDE TECHNOLOGIES                      DE       2.02,5.02,9.01                 02/06/06

FALCONSTOR SOFTWARE INC                 DE       7.01                           02/08/06

FARMERS & MERCHANTS BANCORP             DE       2.02,9.01                      02/09/06

FAVRILLE INC                            DE       2.02,9.01                      02/09/06

FEDDERS CORP /DE                        DE       3.01,9.01                      02/06/06

Federal Home Loan Bank of Boston        X1       2.03                           02/06/06

Federal Home Loan Bank of Cincinnati    X1       2.03,9.01                      02/06/06

Federal Home Loan Bank of New York      X1       2.03,9.01                      02/06/06

Federal Home Loan Bank of San Francis   X1       2.03                           02/09/06

FEDERAL SIGNAL CORP /DE/                DE       1.01,2.03,9.01                 02/03/06

FIDELITY BANKSHARES INC                 DE       8.01,9.01                      02/03/06

FIELDPOINT PETROLEUM CORP               CO       3.02,5.02,9.01                 02/06/06

FIRST BUSEY CORP /NV/                   NV       1.01                           01/17/06    AMEND

FIRST CHESTER COUNTY CORP               PA       2.02,9.01                      02/09/06

FIRST FEDERAL FINANCIAL SERVICES INC    	 1.01,9.01                      02/03/06

FIRST FINANCIAL HOLDINGS INC /DE/       DE       7.01,9.01                      02/09/06

First Franklin Mortgage Loan Trust 20            8.01                           01/27/06

FIRST SECURITY BANCORP INC /KY/         KY       2.02,7.01,9.01                 02/09/06

FISHER SCIENTIFIC INTERNATIONAL INC     DE       2.02,7.01,9.01                 02/09/06

FORCE PROTECTION INC                    NV       1.01,9.01                      02/03/06

Fresh Harvest Products, Inc.                     3.02                           02/06/06

FRIEDMAN INDUSTRIES INC                 TX       1.01,5.02,5.03,9.01            02/08/06

FULTON FINANCIAL CORP                   PA       7.01,9.01                      02/09/06

FULTON FINANCIAL CORP                   PA       7.01,9.01                      02/09/06    AMEND

GATEWAY INC                             DE       1.01,1.02,5.02,9.01            02/08/06

GEHL CO                                 WI       1.02                           02/03/06

GENAERA CORP                            DE       5.02,9.01                      02/07/06

GENCORP INC                             OH       2.02,7.01,9.01                 02/09/06

GENENTECH INC                           DE       5.03                           02/07/06

GENERAL CABLE CORP /DE/                 DE       1.01                           02/09/06

GENERAL DEVICES INC                     DE       4.01,9.01                      01/24/06

Genex Pharmaceutical, Inc.              DE       4.01,9.01                      02/09/06    AMEND

GETTY IMAGES INC                        DE       1.01,7.01,9.01                 02/09/06

GIGABEAM CORP                           DE       1.01                           02/03/06

GLADSTONE INVESTMENT CORPORATION\DE     DE       2.02,9.01                      02/08/06

Global Cash Access Holdings, Inc.       DE       2.02,9.01                      02/09/06

Global Realty Development Corp          DE       5.02                           02/08/06

GLOBECOMM SYSTEMS INC                            2.02,9.01                      02/09/06

GOLDSPRING INC                          FL       8.01                           01/23/06    AMEND

GRAFTECH INTERNATIONAL LTD              DE       2.02,2.05,2.06,9.01            02/08/06

GREAT PLAINS ENERGY INC                 MO       2.02,9.01                      12/31/05

Green Plains Renewable Energy, Inc.     IA       1.01,2.03,5.02,9.01            02/06/06

GREENFIELD ONLINE INC                   DE       2.02,9.01                      02/09/06

HARLEYSVILLE NATIONAL CORP              PA       8.01,9.01                      02/09/06

HARSCO CORP                             DE       2.02                           02/08/06

HAWAIIAN ELECTRIC INDUSTRIES INC        HI       1.01                           02/08/06

HAYNES INTERNATIONAL INC                DE       2.02,9.01                      02/08/06

HCC INSURANCE HOLDINGS INC/DE/          DE       2.02                           02/09/06

HEALTH CARE PROPERTY INVESTORS INC      MD       1.01                           02/03/06

HILFIGER TOMMY CORP                              2.02,9.01                      02/09/06

HILLENBRAND INDUSTRIES INC              IN       1.01,5.02,9.01                 02/07/06

Home Equity Mortgage Loan Asset-Backe   DE       8.01,9.01                      02/08/06

Home Equity Mortgage Loan Asset-Backe   DE       9.01                           02/09/06

HOSPITALITY PROPERTIES TRUST            MD       2.02,9.01                      02/09/06

HUB GROUP INC                           DE       2.02,9.01                      02/07/06

HUDSON CITY BANCORP INC                 DE       1.01,7.01,9.01                 02/09/06

ICO INC                                 TX       2.02,9.01                      02/08/06

ICOA INC                                NV       1.01,9.01                      02/09/06

IDACORP INC                             ID       1.01,2.02,9.01                 02/09/06

IKANOS COMMUNICATIONS                   CA       1.01                           02/03/06

ILINC COMMUNICATIONS INC                DE       2.02,9.01                      02/09/06

IMAGE ENTERTAINMENT INC                 DE       2.02,9.01                      02/09/06

Industrial Enterprises of America, In   NV       1.01,2.01,5.02,7.01            01/31/06

INDYMAC ABS INC                         DE       8.01,9.01                      02/08/06

INFINITY PROPERTY & CASUALTY CORP       OH       2.02,9.01                      02/09/06

INGLES MARKETS INC                      NC       2.02,9.01                      02/09/06

INNOVO GROUP INC                        DE       2.02,9.01                      02/09/06

INTEGRAL SYSTEMS INC /MD/               MD       8.01                           02/06/06

INTEGRATED BRAND SOLUTIONS INC          NV       5.03,9.01                      02/06/06

Integrated Security Technologies, Inc            3.02,9.01                      02/06/06

INTEL CORP                              DE       1.01,9.01                      02/03/06

INTEREP NATIONAL RADIO SALES INC        NY       8.01,9.01                      02/08/06

INTERLAND INC /MN/                      MN       2.02,9.01                      02/09/06

INTRUSION INC                           DE       2.02,9.01                      02/09/06

IOMEGA CORP                             DE       1.01                           02/03/06

IRWIN FINANCIAL CORP                    IN       8.01,9.01                      02/09/06

ISCO INTERNATIONAL INC                  DE       1.01,9.01                      02/06/06

ISONICS CORP                            CA       5.03,9.01                      02/03/06

IVILLAGE INC                            DE       1.01,8.01                      02/07/06

J&J SNACK FOODS CORP                    NJ       8.01,9.01                      02/09/06

JACUZZI BRANDS INC                      DE       2.02,9.01                      02/09/06

JOURNAL REGISTER CO                     DE       8.01,9.01                      02/09/06

K SWISS INC                             DE       2.02,9.01                      02/09/06

K-SEA TRANSPORTATION PARTNERS LP        DE       8.01,9.01                      02/09/06

KAISER GROUP HOLDINGS INC               DE       1.01,9.01                      02/08/06

KELLY SERVICES INC                      DE       8.01,9.01                      02/09/06

KELLY SERVICES INC                      DE       5.02,9.01                      02/09/06

KEYNOTE SYSTEMS INC                     DE       1.01                           02/03/06

KNIGHT CAPITAL GROUP, INC.              DE       7.01,9.01                      02/09/06

KNOT INC                                DE       2.02,9.01                      02/09/06

KNOVA SOFTWARE, INC.                    DE       2.02,9.01                      02/09/06

LA JOLLA PHARMACEUTICAL CO              DE       7.01,9.01                      02/09/06

LANDMARK BANCORP INC                    DE       2.02,8.01,9.01                 02/09/06

LANTRONIX INC                           DE       2.02,9.01                      02/09/06

LASALLE HOTEL PROPERTIES                MD       3.03,5.03,9.01                 02/03/06

LENNOX INTERNATIONAL INC                DE       2.02,9.01                      02/08/06

LEVI STRAUSS & CO                       DE       1.01                           02/03/06

LIFELINE THERAPEUTICS, INC.             CO       7.01,9.01                      02/09/06

LIPIDVIRO TECH INC                      NV       9.01                           02/08/06

LML PAYMENT SYSTEMS INC                 A1       8.01,9.01                      02/08/06

LOJACK CORP                             MA       8.01,9.01                      02/08/06

LOOKSMART LTD                           DE       2.02,9.01                      02/09/06

LSI LOGIC CORP                          DE       5.02                           02/08/06

LUFKIN INDUSTRIES INC                   TX       2.02,9.01                      02/09/06

MAD CATZ INTERACTIVE INC                         2.02,9.01                      02/09/06

MAGNA ENTERTAINMENT CORP                DE       1.01,9.01                      02/01/06

Maidenform Brands, Inc.                 DE       1.01,2.02,9.01                 02/08/06

MAIR HOLDINGS INC                       MN       2.02,9.01                      02/09/06

MAJESCO ENTERTAINMENT CO                DE       1.01,3.01,5.02,9.01            02/03/06

MARLIN BUSINESS SERVICES CORP                    2.02,9.01                      02/09/06

MARRIOTT INTERNATIONAL INC /MD/         DE       2.02,9.01                      02/09/06

MARTEK BIOSCIENCES CORP                 DE       2.02,7.01                      02/08/06    AMEND

MARTIN MARIETTA MATERIALS INC           NC       2.02,7.01,9.01                 02/09/06

MAVERICK TUBE CORPORATION               DE       2.02,9.01                      02/08/06

MBIA INC                                CT       2.02,9.01                      02/09/06

MBNA AMERICA BANK NATIONAL ASSOCIATIO   DE       8.01,9.01                      02/09/06

MBNA AMERICA BANK NATIONAL ASSOCIATIO   DE       8.01,9.01                      02/09/06

McAfee, Inc.                            DE       2.02,9.01                      02/09/06

MCDONALDS CORP                          DE       8.01,9.01                      02/08/06

MECHANICAL TECHNOLOGY INC               NY       1.01,9.01                      02/09/06

MEDCATH CORP                            DE       2.02,9.01                      02/09/06

MEDTOX SCIENTIFIC INC                   DE       3.01,9.01                      02/07/06

MEMRY CORP                              DE       1.01,5.03,9.01                 01/16/06

MERCURY COMPUTER SYSTEMS INC            MA       2.02,9.01                      02/09/06

MERRILL LYNCH MORTGAGE INVESTORS INC    DE       8.01,9.01                      02/08/06

MESA LABORATORIES INC /CO               CO       2.02,9.01                      02/08/06

METALDYNE CORP                          DE       1.01,2.03,9.01                 02/03/06

METASOLV INC                            DE       1.01,9.01                      02/08/06

METLIFE INC                             DE       2.02,9.01                      02/09/06

MGI PHARMA INC                          MN       2.02,9.01                      02/08/06    AMEND

MGP INGREDIENTS INC                     KS       2.02,7.01,9.01                 02/09/06

MICROFINANCIAL INC                      MA       1.01,2.02,9.01                 02/03/06

MIDAMERICAN ENERGY HOLDINGS CO /NEW/    IA       5.01,9.01                      02/09/06

MOBILITY ELECTRONICS INC                DE       2.02                           02/09/06

MOLSON COORS BREWING CO                 CO       2.02,9.01                      02/09/06

MONADNOCK COMMUNITY BANCORP INC                  8.01,9.01                      02/09/06

MONTGOMERY REALTY GROUP INC             NV       1.01,5.02,9.01                 02/06/06

MSO HOLDINGS INC                		 1.02,9.01                      02/06/06

MT ULTIMATE HEALTHCARE CORP             NV       4.02                           02/01/06

MTI TECHNOLOGY CORP                     DE       2.02,9.01                      02/09/06

MUTUALFIRST FINANCIAL INC               MD       8.01,9.01                      02/08/06

MWI Veterinary Supply, Inc.             DE       7.01                           02/09/06

NACCO INDUSTRIES INC                    DE       1.01,9.01                      02/07/06

NASDAQ STOCK MARKET INC                 DE       5.02,8.01                      02/06/06

NATIONAL FUEL GAS CO                    NJ       2.02,9.01                      12/31/05

NATIONAL INSTRUMENTS CORP /DE/          DE       1.01                           02/03/06

National Interstate CORP                OH       8.01,9.01                      02/09/06

NationsHealth, Inc.                     DE       1.01,5.02,9.01                 02/03/06

NATIONWIDE FINANCIAL SERVICES INC/      DE       2.02,7.01                      02/09/06

NATIONWIDE LIFE INSURANCE CO            OH       2.02,9.01                      02/09/06

NAVIGANT INTERNATIONAL INC              DE       2.02,9.01                      02/09/06

NAVISTAR FINANCIAL CORP                 DE       8.01                           10/31/05

NAVISTAR INTERNATIONAL CORP             DE       1.01,8.01,9.01                 02/03/06

NCR CORP                                MD       1.01,8.01,9.01                 02/05/06

NET 1 UEPS TECHNOLOGIES INC             FL       8.01,9.01                      02/09/06

NETSOL TECHNOLOGIES INC                 NV       2.02                           02/09/06

NETWORK 1 SECURITY SOLUTIONS INC        DE       8.01,9.01                      02/07/06

NEUROBIOLOGICAL TECHNOLOGIES INC /CA/   DE       2.02,9.01                      02/09/06

NEVADA GOLD & CASINOS INC               NV       2.01                           02/09/06

No Borders, Inc.                        NV       1.01,3.02,5.01,9.01            12/29/05

Nuance Communications, Inc.             DE       1.01                           02/03/06

Nuance Communications, Inc.             DE       1.01,9.01                      02/07/06

Nuance Communications, Inc.             DE       2.02,9.01                      02/08/06

Nuance Communications, Inc.             DE       1.01,5.02                      02/03/06    AMEND

NUMEREX CORP /PA/                       PA       2.02,3.02                      12/31/05

NYMEX HOLDINGS INC                      DE       8.01                           02/09/06

OAKLEY INC                              WA       1.01,9.01                      02/08/06

OAKLEY INC                              WA       2.02                           02/09/06

OAKLEY INC                              WA       2.02                           02/09/06

ORACLE CORP                     		 1.01,1.02,2.03,9.01            02/03/06

ORACLE CORP                                      7.01,9.01                      02/09/06

ORASURE TECHNOLOGIES INC                DE       2.02,9.01                      02/09/06

ORBIS DEVELOPMENT INC                   NV       1.01                           02/07/06

ORLEANS HOMEBUILDERS INC                DE       2.02,9.01                      02/08/06

OUTDOOR CHANNEL HOLDINGS INC    		 1.01                           02/06/06

PAC-WEST TELECOMM INC                            7.01                           02/09/06

PACER INTERNATIONAL INC                 TN       1.01,2.02,9.01                 02/08/06

PACER INTERNATIONAL INC                 TN       8.01                           02/09/06

PALOMAR MEDICAL TECHNOLOGIES INC        DE       1.01,2.02,9.01                 02/09/06

PANACOS PHARMACEUTICALS, INC.           DE       8.01,9.01                      02/09/06

PATRICK INDUSTRIES INC                  IN       2.02,9.01                      02/07/06

PEDIATRIC SERVICES OF AMERICA INC       DE       2.02,9.01                      02/09/06

PENN VIRGINIA CORP                      VA       2.02,7.01,9.01                 02/08/06

PENN VIRGINIA RESOURCE PARTNERS L P     DE       2.02,7.01,9.01                 02/08/06

PEOPLES BANCORP INC                     OH       8.01,9.01                      02/09/06

PEREGRINE INDUSTRIES INC                FL       5.02,9.01                      02/09/06

PERFORMANCE TECHNOLOGIES INC \DE\       DE       2.02                           12/31/05

PETROHAWK ENERGY CORP                   DE       1.01,9.01                      02/03/06

PETROSEARCH ENERGY CORP         		 1.01,9.01                      02/08/06

PHARMACEUTICAL PRODUCT DEVELOPMENT IN   NC       5.03,9.01                      02/08/06

PHH CORP                                MD       2.04,9.01                      02/03/06

PIER 1 IMPORTS INC/DE                   DE       8.01,9.01                      02/08/06

PLANAR SYSTEMS INC                      OR       1.01,3.03,5.03,9.01            02/03/06

PLANTRONICS INC /CA/                    DE       2.02,9.01                      12/31/05

POWERWAVE TECHNOLOGIES INC              DE       8.01,9.01                      02/09/06

PRA International                       DE       1.01,9.01                      02/03/06

PRAECIS PHARMACEUTICALS INC             DE       7.01,9.01                      02/09/06

Prestige Brands Holdings, Inc.                   7.01,9.01                      02/09/06

PRIME GROUP REALTY TRUST                MD       8.01,9.01                      02/09/06

PRIMUS TELECOMMUNICATIONS GROUP INC     DE       2.02,9.01                      02/09/06

PRINCIPAL FINANCIAL GROUP INC           DE       1.01                           02/03/06

PRO DEX INC                             CO       2.02,9.01                      02/09/06

PROGRESSIVE CORP/OH/                    OH       1.01,1.02,9.01                 02/03/06

PROQUEST CO                             DE       2.02,4.02,9.01                 02/08/06

PROSPECT ENERGY CORP                    MD       8.01,9.01                      02/09/06

PROTALEX INC                            DE       8.01                           02/09/06

PUBLIC SERVICE ENTERPRISE GROUP INC     NJ       8.01,9.01                      02/08/06

QC Holdings, Inc.                       KS       2.02,9.01                      02/09/06

RADVIEW SOFTWARE LTD                             5.02                           02/03/06

RAIT INVESTMENT TRUST                   MD       2.02,9.01                      02/09/06

RAMP Series 2006-RS1 Trust                       8.01,9.01                      02/09/06

RASC Series 2006-KS1 Trust              DE       8.01,9.01                      02/09/06

REDHOOK ALE BREWERY INC                 WA       2.02,9.01                      02/08/06

Regency Energy Partners LP              DE       1.01,2.01,2.03,3.02,5.03,9.01  02/03/06

REGENERATION TECHNOLOGIES INC           FL       2.02,9.01                      02/09/06

RELATIONSERVE MEDIA INC         		 1.01,1.02,2.01,2.03,3.02, 	02/03/06
					         5.01,5.02,8.01,9.01   
RENOVIS INC                             DE       1.01,9.01                      02/07/06

REPLIGEN CORP                           DE       2.02,9.01                      02/09/06

REYNOLDS & REYNOLDS CO                  OH       8.01,9.01                      02/09/06

RIVER CAPITAL GROUP, INC.               DE       5.02                           02/06/05

RIVER CAPITAL GROUP, INC.               DE       1.01,2.01,9.01                 12/30/05    AMEND

ROCKWELL COLLINS INC                    DE       1.01                           02/07/06

ROPER INDUSTRIES INC /DE/               DE       2.02,9.01                      12/31/05

ROWE COMPANIES                          NV       1.01,9.01                      02/03/06

RURAL/METRO CORP /DE/                   DE       2.02,9.01                      02/09/06

SAFETEK INTERNATIONAL INC               DE       1.01,5.02,9.01                 02/05/06

SALTON INC                              DE       2.02,9.01                      02/09/06

SALTON INC                              DE       1.01,3.02,9.01                 02/08/06

SAMARITAN PHARMACEUTICALS INC           NV       3.01,9.01                      02/08/06

SAN HOLDINGS INC                        CO       1.01,9.01                      02/06/06

SANGAMO BIOSCIENCES INC                 DE       2.02,9.01                      02/09/06

SAVE THE WORLD AIR INC                  NV       3.03                           02/06/06

SCAN OPTICS INC                         DE       5.02,5.03,8.01                 02/03/06

SENOMYX INC                             DE       2.02,9.01                      02/09/06

SHUFFLE MASTER INC                      MN       3.01,9.01                      02/03/06

SIRNA THERAPEUTICS INC                  CO       1.01,5.02,9.01                 02/04/06

SKYWEST INC                             UT       2.02,3.01,9.01                 02/08/06

SMART Modular Technologies (WWH), Inc            8.01                           02/08/06

SoftBrands, Inc.                        DE       2.02,9.01                      02/09/06

Solo Cup CO                             DE       5.02                           02/07/06

SONIC SOLUTIONS/CA/                     CA       2.02,4.02,9.01                 02/08/06

SONIC SOLUTIONS/CA/                     CA       8.01,9.01                      02/08/06

SONO TEK CORP                           NY       7.01,9.01                      02/09/06

SONOMAWEST HOLDINGS INC                 DE       8.01,9.01                      02/07/06

SOUND FEDERAL BANCORP INC               DE       1.01,9.01                      02/08/06

SOUTHERN STAR CENTRAL CORP              DE       5.02                           02/09/06

SPECTRX INC                             DE       1.01,2.03                      01/09/06

SPHERION CORP                           DE       5.02,9.01                      02/09/06

SPORT CHALET INC                        DE       2.02,9.01                      02/07/06

STATER BROS HOLDINGS INC                DE       7.01,9.01                      02/09/06

STEWART ENTERPRISES INC                 LA       1.01                           01/26/06

STRYKER CORP                            MI       1.01,9.01                      02/07/06

SULPHCO INC                             NV       5.02,9.01                      02/06/06

Sun American Bancorp                    DE       1.01,3.02,9.01                 02/07/06

SUN NEW MEDIA INC.                      MN       2.01,3.02,9.01                 01/27/06    AMEND

SUNRISE TELECOM INC             		 1.01,5.02,5.03,9.01            02/07/06

SYNDICATION NET COM INC                 DE       1.01,2.03,3.02,9.01            02/03/06

Synova Healthcare Group Inc                      8.01                           01/31/06

TANGER FACTORY OUTLET CENTERS INC       NC       1.01,7.01                      02/09/06

Tarpon Industries, Inc.                 MI       1.01,5.02,9.01                 02/06/06

TASKER CAPITAL CORP                     NV       7.01,9.01                      02/09/06

TCF FINANCIAL CORP                      DE       1.01,9.01                      02/03/06

TECUMSEH PRODUCTS CO                    MI       1.01,1.02,2.02,3.03,9.01       02/06/06

TELIK INC                               DE       2.02,9.01                      02/09/06

TERRA INDUSTRIES INC                    MD       2.02,9.01                      02/09/06

TERRA NITROGEN CO L P /DE               DE       2.02,9.01                      02/09/06

THERAVANCE INC                          DE       2.02,9.01                      02/09/06

THESTREET COM                           DE       2.02                           02/09/06

THESTREET COM                           DE       5.02                           02/03/06

THRESHOLD PHARMACEUTICALS INC           DE       1.01,2.03,9.01                 02/03/06

TIDEWATER INC                           DE       7.01,9.01                      02/02/06

TIMBERLAND CO                           DE       2.02,8.01,9.01                 02/09/06

TIME AMERICA INC                        NV       2.02,9.01                      02/08/06

Titan Global Holdings, Inc.             UT       4.02,8.01                      02/01/06    AMEND

TOLLGRADE COMMUNICATIONS INC \PA\       PA       1.01,2.02,7.01,9.01            02/07/06

TOLLGRADE COMMUNICATIONS INC \PA\       PA       1.01,7.01,9.01                 02/03/06

TOWN & COUNTRY TRUST                    MD       8.01,9.01                      02/09/06

TRANSGENOMIC INC                        DE       8.01,9.01                      02/07/06

TRANSMETA CORP                          DE       1.02,9.01                      02/06/06

TRANSOCEAN INC                          E9       5.02                           02/06/06

TREDEGAR CORP                           VA       2.02,9.01                      02/08/06

TRIARC COMPANIES INC                    DE       3.02                           02/03/06

TRINITY INDUSTRIES INC                  DE       1.02,3.03                      02/07/06

TRIQUINT SEMICONDUCTOR INC              DE       2.02,9.01                      02/09/06

TRIZEC PROPERTIES INC                   DE       2.02,9.01                      02/09/06

TRIZETTO GROUP INC                      DE       2.02,9.01                      02/09/06

U S GOLD CORP                           CO       7.01,9.01                      02/08/06

ULTRA PETROLEUM CORP            		 1.01,9.01                      02/09/06

ULTRALIFE BATTERIES INC                 DE       2.02,9.01                      02/09/06

UNITED FUEL & ENERGY CORP               NV       2.02,7.01,9.01                 02/08/06

UNITED ONLINE INC                       DE       2.02,8.01,9.01                 02/09/06

UNIVERSAL TECHNICAL INSTITUTE INC       DE       2.02,9.01                      02/09/06

URANIUM ENERGY CORP                     NV       5.03                           02/01/06

UROPLASTY INC                           MN       1.01                           02/09/06

US Oncology Holdings, Inc.              DE       5.02                           02/03/06

USA TRUCK INC                           DE       5.02                           02/08/06

UTSTARCOM INC                           DE       2.02,9.01                      02/09/06

VALENCE TECHNOLOGY INC                  DE       2.02,9.01                      02/09/06

VERIDICOM INTERNATIONAL INC             DE       1.01,3.02,9.01                 02/01/06

VERILINK CORP                           DE       2.05                           02/08/06

VERITAS DGC INC                         DE       1.01,9.01                      02/06/06

VERIZON COMMUNICATIONS INC              DE       9.01                           02/09/06

VITALSTREAM HOLDINGS INC                NV       1.01,3.02                      02/03/06

VITRAN CORP INC                                  8.01                           02/09/06

VOLTERRA SEMICONDUCTOR CORP     		 1.01,9.01                      02/03/06

WABASH NATIONAL CORP /DE                DE       2.02,9.01                      02/08/06

Watson Wyatt Worldwide, Inc.            DE       2.02,9.01                      02/09/06

WebMD Health Corp.                      DE       5.05,9.01                      02/03/06

WEIDA COMMUNICATIONS, INC.              NJ       4.01,9.01                      02/06/06

WESTMORELAND COAL CO                    DE       8.01,9.01                      02/03/06

WHERIFY WIRELESS INC                    DE       1.01,9.01                      02/09/06

WILLIAMS CONTROLS INC                   DE       2.02,9.01                      02/08/06

WILLIAMS SONOMA INC                     CA       5.02                           02/06/06

WILLIS GROUP HOLDINGS LTD               D0       2.02,9.01                      02/08/06

WPT ENTERPRISES INC                              7.01,9.01                      02/07/06

WRIGHT MEDICAL GROUP INC                DE       2.02,9.01                      02/09/06

WYNN LAS VEGAS LLC                      NV       1.01,9.01                      02/03/06

XERIUM TECHNOLOGIES INC                 DE       1.01,9.01                      02/08/06

XPONENTIAL INC                          DE       3.02,9.01                      02/07/06

YARRAMAN WINERY, INC.                   NV       5.02,5.03,9.01                 02/03/06

ZENITH NATIONAL INSURANCE CORP          DE       5.03,9.01                      02/07/06

ZENITH NATIONAL INSURANCE CORP          DE       1.01,9.01                      02/09/06

ZILOG INC                               CA       2.02,9.01                      02/09/06

ZOOM TECHNOLOGIES INC                   DE       2.02,9.01                      02/08/06