SEC NEWS DIGEST


   Issue 2006-104 					     May 31, 2006



   COMMISSION ANNOUNCEMENTS


   COMMISSION MEETINGS

   CLOSED MEETING - TUESDAY, JUNE 6, 2006 - 2:00 P.M.

   The subject matter of the closed meeting scheduled for  Tuesday,  June
   6, will be: Formal orders of investigation; Institution and settlement
   of injunctive actions; Institution and  settlement  of  administrative
   proceedings of an enforcement nature;  and  Resolution  of  litigation
   claims.

   At times, changes in Commission priorities require alterations in  the
   scheduling of meeting items. For further information and to  ascertain
   what, if any, matters have been added, deleted  or  postponed,  please
   contact: The Office of the Secretary at (202) 551-5400.


   ENFORCEMENT PROCEEDINGS


   THE  COMMISSION  INSTITUTES  AND  SETTLES  ADMINISTRATIVE  PROCEEDINGS
   AGAINST  FOUR  BOILER-ROOM  BROKERS  WHO  PLED  GUILTY   TO   CRIMINAL
   SECURITIES FRAUD AND INSTITUTES ADMINISTRATIVE PROCEEDINGS AGAINST TWO
   OTHERS

   On May  30,  the  Commission  instituted  and  simultaneously  settled
   administrative proceedings against four brokers based on their  recent
   criminal convictions in United States v. Steven Ingrassia, et al., 04-
   CR-455 (EDNY). Respondents Jeffrey Bassin  (Bassin),  Otto  Kozak  (O.
   Kozak), Patrick McFadden (McFadden) and Carl Cunzio (Cunzio),  brokers
   who were formerly associated with the Garden  City,  New  York  branch
   office of the now defunct broker-dealer Donald & Co. Securities,  Inc.
   (Donald & Co.), recently pled guilty before the United States District
   Court for the Eastern District of  New  York  to  criminal  securities
   fraud charges. In the Commission's Orders  Instituting  Administrative
   Proceedings Pursuant to Section 15(b) of the Securities  Exchange  Act
   of  1934,  Making  Findings,  and  Imposing  Remedial  Sanctions,  the
   Commission found, among other things, that the counts of the  criminal
   indictment to which Bassin, O. Kozak, McFadden and Cunzio pled  guilty
   alleged that while at  Donald  &  Co.  they  willfully  and  knowingly
   defrauded investors  by  means  of  materially  false  and  misleading
   statements and omissions. In accordance with their settlement  offers,
   the Commission ordered that Bassin, O. Kozak, McFadden, and Cunzio  be
   barred  from  associating  with  any  broker  or   dealer   and   from
   participating in any offering of a penny stock. Respondents  consented
   to the issuance  of  the  orders  without  admitting  or  denying  the
   Commission's findings.

   Also  on  May  30,  the  Commission  issued   an   Order   Instituting
   Administrative Proceedings Pursuant to Section 15(b) of the Securities
   Exchange Act of 1934 and Notice  of  Hearing  (Order)  against  Robert
   Kozak (R. Kozak), residing in Atlantic Beach,  New  Jersey,  and  John
   Flanagan  (Flanagan),  residing  in  Medford,   New   York.   In   the
   Commission's Order, the Division of Enforcement alleges that R.  Kozak
   and Flanagan pled guilty before the United States District  Court  for
   the Eastern District of New York to  criminal  charges  of  securities
   fraud in United States v. Steven Ingrassia, et al., 04-CR-455  (EDNY).
   The counts of the criminal indictment to which R. Kozak  and  Flanagan
   pled guilty alleged that while at Donald  &  Co.  they  willfully  and
   knowingly  defrauded  investors  by  means  of  materially  false  and
   misleading statements and omissions, and that  they  used  the  United
   States mails to make materially false and  misleading  statements  and
   omissions.

   A hearing will be will be scheduled before an Administrative Law Judge
   to determine whether the allegations against the R. Kozak and Flanagan
   are true, to provide them  with  an  opportunity  to  respond  to  the
   allegations, and to determine what, if  any,  remedial  sanctions  are
   appropriate and in the public interest.

   The Order requires the Administrative Law Judge to  issue  an  initial
   decision no later than 210 days from the date of service of the Order,
   pursuant to Rule 360(a)(2) of the Commission's Rules of Practice.  For
   additional information see Administrative Proceeding  Release  No.  3-
   11487 (May 14, 2004). (Patrick McFadden - Rel. 34-53883; File  No.  3-
   12305); (Carl Cunzio - Rel.  34-53884;  File  No.  3-12306);  (Jeffrey
   "Yefim" Bassin - Rel. 34-53885; File No. 3-12307); (Otto Kozak -  Rel.
   34-53886; File No. 3-12308); (Robert Kozak and John  Flanagan  -  Rel.
   34-53887; File No. 3-12309)

   15  BROKER-DEALER  FIRMS  SETTLE  SEC  CHARGES   INVOLVING   VIOLATIVE
   PRACTICES IN THE AUCTION RATE SECURITIES MARKET

   Firms Ordered to Cease and Desist and  to  Pay  Over  $13  Million  in
   Penalties

   Today the Commission announced the institution of proceedings  against
   15 broker-dealer firms for engaging in violative practices in the $200
   billion plus auction rate securities market. Auction  rate  securities
   are municipal bonds, corporate bonds or preferred stocks with interest
   rates or dividend yields that are periodically  re-set  through  Dutch
   auctions. Simultaneously with the institution of the proceedings,  the
   firms, which neither  admit  nor  deny  the  findings  in  the  order,
   consented to the entry of an SEC cease-and-desist order providing  for
   censures, undertakings, and more than $13 million in penalties.

   The SEC, in determining the structure of the settlement and  the  size
   of the penalties, considered the  amount  of  investor  harm  and  the
   firms' conduct in the investigation to be factors that  mitigated  the
   serious and widespread nature of the violations.  In  particular,  the
   firms voluntarily disclosed the practices they engaged in to the  SEC,
   upon the staff's request for information, which  allowed  the  SEC  to
   conserve resources.

   Linda Chatman Thomsen, Director of the SEC's Division of  Enforcement,
   said, "This matter highlights both the industry-wide  violations  that
   existed in the auction rate securities  market  and  the  benefits  to
   firms that cooperate with the SEC to quickly  address  problems.  This
   case signals that the Commission is willing to take measured sanctions
   when broker-dealers are cooperative with the SEC in  curing  industry-
   wide violations and there is relatively modest investor harm."

   The SEC order finds that, between January 2003  and  June  2004,  each
   firm engaged in  one  or  more  practices  that  were  not  adequately
   disclosed to investors, which constituted violations of the securities
   laws. The violative conduct included

        * allowing customers to place open or market orders in auctions;

        * intervening in auctions by bidding  for  a  firm's  proprietary
        account or asking customers to make or change orders in order  to
        prevent failed auctions, to set a "market" rate,  or  to  prevent
        all-hold auctions;

        * submitting or changing orders, or allowing customers to  submit
        or change orders, after auction deadlines;

        * not requiring certain customers  to  purchase  partially-filled
        orders even though the orders were supposed to be irrevocable;

        * having an express or tacit  understanding  to  provide  certain
        customers with higher returns than the auction clearing rate; and

        * providing certain customers with information that gave them  an
        advantage over other customers in determining what rate to bid.

   Some of these practices had the effect of favoring  certain  customers
   over others, and some had the effect of favoring  the  issuer  of  the
   securities over customers, or vice versa. In addition, since the firms
   were under no  obligation  to  guarantee  against  a  failed  auction,
   investors may not have been aware of the liquidity  and  credit  risks
   associated with certain securities. By engaging  in  these  practices,
   the firms violated Section 17(a)(2) of the  Securities  Act  of  1933,
   which prohibits material misstatements and omissions in any  offer  or
   sale of securities.

   The SEC order (1) censures each firm; (2) requires each firm to  cease
   and desist from  committing  or  causing  any  violations  and  future
   violations of Section 17(a)(2) of the  Securities  Act;  (3)  requires
   each firm to pay a penalty; (4) requires each firm to provide  certain
   disclosures  of  its  material  and  current  auction  practices   and
   procedures; and (5) requires each firm,  not  later  than  six  months
   after the date of the order,  to  have  its  CEO  or  general  counsel
   certify  that  it  has  implemented  procedures  that  are  reasonably
   designed  to  prevent  and  detect  violations  in  the  auction  rate
   securities area.

   The order requires the respondents  to  pay  the  following  penalties
   based upon their relative market share and conduct:  Bear,  Stearns  &
   Co., Inc., Citigroup Global Markets, Inc., Goldman Sachs &  Co.,  J.P.
   Morgan Securities, Inc., Lehman Brothers Inc., Merrill Lynch,  Pierce,
   Fenner & Smith Incorporated, Morgan Stanley & Co. Incorporated/ Morgan
   Stanley DW Inc., and RBC Dain Rauscher Inc.  -  $1,500,000  each;  and
   A.G. Edwards & Sons,  Inc.,  Morgan  Keegan  &  Company,  Inc.,  Piper
   Jaffray & Co., SunTrust Capital Markets  Inc.,  and  Wachovia  Capital
   Markets, LLC - $125,000  each.  Banc  of  America  Securities  LLC  is
   required to pay $750,000 rather than $1,500,000 based on  the  quality
   of its self-monitoring capabilities in  the  auction  rate  securities
   area.

   The Commission's investigation is continuing as to other entities that
   participate in the auction rate securities market. (Rels. 33-8684; 34-
   53888; File No. 3-12310; Press Rel. 2006-83)

   IN THE MATTER OF JOHN HELBOCK AND JOHN FIGLIOLINI, JR.

   On May 31, the Commission issued an Order  Instituting  Administrative
   Proceedings Pursuant to Section 15(b) of the Securities  Exchange  Act
   of 1934  (Order)  against  John  F.  Helbock  (Helbock)  and  John  P.
   Figliolini, Jr. (Figliolini). The Order alleges that at various  times
   during 2002, Helbock and Figliolini failed reasonably to  supervise  a
   registered representative subject to their supervision who engaged  in
   a stock manipulation scheme.

   A hearing will be scheduled before  an  administrative  law  judge  to
   determine whether the allegations contained in the Order are true,  to
   provide  Helbock  and  Figliolini  an  opportunity  to  dispute  these
   allegations, and to determine what, if any, sanctions are  appropriate
   and  in  the  public  interest,  pursuant  to  Section  15(b)  of  the
   Securities Exchange Act of 1934. The Order requires the Administrative
   Law Judge to issue an initial decision no later than 300 days from the
   date of service of this Order,  pursuant  to  Rule  360(a)(2)  of  the
   Commission's Rules of Practice. (Rel. 34-53905; File No. 3-12312)


   SELF-REGULATORY ORGANIZATIONS


   IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE

   A proposed rule change (SR-Amex-2006-51) filed by the  American  Stock
   Exchange to adopt an options  licensing  fee  for  options  on  Market
   Vectors-Gold  Miners  exchange-traded  fund  has  become   immediately
   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 May 29. (Rel. 34-53880)


   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    Arbutus Resources, Inc., #4- 3798 LAUREL STREET, BURNABY, A1, V5G1M7, 
        250-729-6731 - 3,780,000 ($756,000.00) Equity, (File 333-134549 - 
        May. 30) (BR. 09)

S-4     Dollarama Group L.P., 5430 FERRIER, MONTREAL, A8, H4P1M2, 
        514-737-1006 - 0 ($200,000,000.00) Non-Convertible Debt, 
        (File 333-134550 - May. 30) (BR. 02)

S-8     PEACE ARCH ENTERTAINMENT GROUP INC, SUITE 500, 56 EAST 2ND AVENUE, 
        VANCOUVER BRITISH COLUMBIA, CANADA V5T 1B1, A1, 00000, 6046819308 - 
        4,586,154 ($5,223,629.41) Equity, (File 333-134552 - May. 30) (BR. 05B)

S-3ASR  LEHMAN BROTHERS HOLDINGS INC, LEHMAN BROTHERS, 745 SEVENTH AVENUE, 
        NEW YORK, NY, 10019, 2125267000 - 0 ($0.00) Other, (File 333-134553 - 
        May. 30) (BR. 07C)

S-8     FLAGSTAR BANCORP INC, 5151 CORPORATE DRIVE, TROY, MI, 48098-2639, 
        248-312-2000 - 0 ($1.00) Equity, (File 333-134554 - May. 30) (BR. 07A)

SB-2    IVOICE, INC /DE, 750 HIGHWAY 34, 210 SOUTH FOURTH AVE, MATAWAN, NJ, 
        07747, 7324417700 - 1,122,178,413 ($11,221,784.13) Equity, 
        (File 333-134555 - May. 30) (BR. 03A)

S-8     GREAT LAKES BANCORP, INC., 2421 MAIN STREET, BUFFALO, NY, 14214, 
        716-961-1900 - 413,174 ($7,110,724.54) Equity, (File 333-134556 - 
        May. 30) (BR. 07C)

S-1     Hawkeye Holdings, Inc., 21050 140TH STREET, IOWA FALLS, IA, 50126, 
        (641) 648-8910 - 0 ($350,000,000.00) Equity, (File 333-134557 - 
        May. 30) (BR. )

S-8     PAYLESS SHOESOURCE INC /DE/, 3231 SOUTH EAST SIXTH STREET, TOPEKA, KS, 
        66607-2207, 7852335171 - 0 ($63,925,000.00) Equity, (File 333-134558 - 
        May. 30) (BR. 02B)

S-3ASR  CUBIST PHARMACEUTICALS INC, 65 HAYDEN AVENUE, LEXINGTON, MA, 02421, 
        781-860-8660 - 0 ($316,250,000.00) Debt, (File 333-134559 - May. 30) 
        (BR. 01A)

S-8     AUTODESK INC, 111 MCINNIS PKWY, SAN RAFAEL, CA, 94903, 4155075000 - 
        12,412 ($138,269.68) Equity, (File 333-134560 - May. 30) (BR. 03B)

S-8     SUPERIOR BANCORP, 17 NORTH 20TH STREET, BIRMINGHAM, AL, 35203, 
        2053262265 - 0 ($1,113,000.00) Equity, (File 333-134561 - May. 30) 
        (BR. 07C)

S-1     MIDDLEBURG FINANCIAL CORP, 111 W WASHINGTON ST, C/O MIDDLEBURG BANK, 
        MIDDLEBURG, VA, 22117, 5406876377 - 0 ($18,065,600.00) Equity, 
        (File 333-134562 - May. 30) (BR. 07B)

S-8     DELPHI FINANCIAL GROUP INC/DE, 1105 NORTH MARKET STREET, SUITE 1230, 
        WILMINGTON, DE, 19801, 302-478-5142 - 0 ($331,611,133.00) Equity, 
        (File 333-134563 - May. 30) (BR. 01A)

S-3     SKYTERRA COMMUNICATIONS INC, 19 WEST 44TH STREET, SUITE 507, NEW YORK, 
        NY, 10036, 212-730-7540 - 0 ($119,900,700.00) Equity, 
        (File 333-134564 - May. 30) (BR. 11C)

S-3     ONYX PHARMACEUTICALS INC, 2100 POWELL STREET, EMERYVILLE, CA, 94608, 
        5105976500 - 0 ($300,000,000.00) Other, (File 333-134565 - May. 30) 
        (BR. 01B)

S-8     SPECTRUM PHARMACEUTICALS INC, 157 TECHNOLOGY DR, IRVINE, CA, 92618, 
        9497886700 - 0 ($1,860,000.00) Equity, (File 333-134566 - May. 30) 
        (BR. 01C)

S-8     ONYX PHARMACEUTICALS INC, 2100 POWELL STREET, EMERYVILLE, CA, 94608, 
        5105976500 - 0 ($1,523,250.00) Equity, (File 333-134567 - May. 30) 
        (BR. 01B)

SB-2    MAPLE MOUNTAIN EXPLORATIONS INC., 
        #507, 1313 EAST MAPLE STREET, SUITE #201, BELLINGHAM, WA, 98225, 
        604 434 0766 - 2,500,000 ($50,000.00) Equity, (File 333-134568 - 
        May. 30) (BR. )

S-3     GSE SYSTEMS INC, 7133 RUTHERFORD RD, SUITE 200, BALTIMORE, MD, 21244, 
        4102773740 - 4,299,006 ($5,969,179.00) Equity, (File 333-134569 - 
        May. 30) (BR. 03C)

S-3     ALLOY  INC, 151 WEST 26TH STREET, 11TH FLOOR, NEW YORK, NY, 10001, 
        2122444307 - 0 ($11,555,332.30) Equity, (File 333-134570 - May. 30) 
        (BR. 02C)

SB-2    DIAMOND ONE INC, 57,146,918 ($106,652,667.00) Equity, 
        (File 333-134571 - May. 30) (BR. 02C)

S-8     BEIJING MED PHARM CORP, 1180 MAIN ST, COVENTRY, CT, 06238, 
        860-538-6630 - 2,500,000 ($10,775,000.00) Equity, (File 333-134572 - 
        May. 30) (BR. 09B)

S-1     FIRST MERCURY FINANCIAL CORP, 29621 NORTHWESTERN HWY, PO BOX 5096, 
        SOUTHFIELD, MI, 48034, 8103584010 - 0 ($189,750,000.00) Equity, 
        (File 333-134573 - May. 30) (BR. 01)


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
-------------------------------------------------------------------------------------------------------
Abington Community Bancorp, Inc.        PA       8.01,9.01                      05/26/06

ABRAXAS PETROLEUM CORP                  NV       1.01,9.01                      05/25/06

Abraxis BioScience, Inc.                DE       5.02                           05/21/06

ACE Securities Corp. Home Equity Loan   DE       8.01,9.01                      05/26/06

ACG HOLDINGS INC                        DE       7.01,9.01                      05/26/06

ACRO INC.                               NV       4.01,9.01                      05/01/06    AMEND

ADE CORP                                MA       1.01,9.01                      05/25/06

ADVANCED MEDICAL OPTICS INC             DE       1.01,9.01                      05/24/06

ADVANSTAR COMMUNICATIONS INC            NY       1.01,9.01                      05/24/06

ADVANSTAR INC                           DE       1.01,9.01                      05/24/06

AGA RESOURCES, INC.                     NV       5.02                           05/22/06

AIRNET COMMUNICATIONS CORP              DE       3.01,9.01                      05/22/06

AIRTRAN HOLDINGS INC                    NV       1.01,5.02,8.01,9.01            05/24/06

AKAMAI TECHNOLOGIES INC                 DE       1.01                           05/23/06

ALBERTSONS INC /DE/                     DE       5.01,8.01,9.01                 05/26/06

ALDERWOODS GROUP INC                    DE       8.01,9.01                      05/25/06

ALLETE INC                              MN       8.01                           05/23/06

ALLIANCE BANCSHARES CALIFORNIA          CA       7.01,9.01                      05/26/06

AMERICAN BANCORP OF NEW JERSEY INC      NJ       8.01,9.01                      05/24/06

American Caresource Holdings, Inc.      DE       5.02,9.01                      05/26/06

AMERICAN GREETINGS CORP                 OH       1.01,2.03,3.02,9.01            05/25/06

AMERICAN INTERNATIONAL INDUSTRIES INC   NV       8.01                           03/31/06

AMERICAN POWER CONVERSION CORPORATION   MA       1.01,9.01                      05/24/06

AMERICAN SCIENCE & ENGINEERING INC      MA       8.01,9.01                      05/23/06

AMERICAN WAGERING INC                   NV       2.02,9.01                      05/22/06

AMERIPRISE FINANCIAL INC                DE       1.01,2.03,9.01                 05/26/06

AMPAL-AMERICAN ISRAEL CORP              NY       1.01,9.01                      05/26/06

AMSOUTH BANCORPORATION                  DE       8.01,9.01                      05/24/06

ANALYSTS INTERNATIONAL CORP                      1.01                           05/26/06

APPALACHIAN BANCSHARES INC              GA       4.01,9.01                      06/29/05

APPLEBEES INTERNATIONAL INC             DE       7.01                           05/26/06

APPLETON PAPERS INC/WI                           8.01,9.01                      05/26/06

ARBINET THEXCHANGE INC                  DE       7.01,9.01                      05/24/06

ARCH COAL INC                           DE       8.01,9.01                      05/26/06

ARDEN GROUP INC                         DE       5.02                           05/22/06

Argent Securities Trust 2006-W5                  9.01                           05/12/06

ASIAINFO HOLDINGS INC                   DE       7.01,9.01                      05/26/06

ASPEN INSURANCE HOLDINGS LTD            D0       1.01,5.02,5.03,9.01            05/24/06

Asset Backed Pass-Through Certificate   DE       8.01,9.01                      12/27/05    AMEND

ASYST TECHNOLOGIES INC                  CA       1.01                           05/22/06

Atlantic Bancshares, Inc.               SC       5.02                           05/25/06

ATLAS PIPELINE PARTNERS LP              DE       1.01,3.02                      03/13/06    AMEND

AVANIR PHARMACEUTICALS                  CA       1.01,2.01,2.03,9.01            05/22/06

AVATAR HOLDINGS INC                     DE       1.01,7.01,9.01                 05/25/06

AZZ INC                                 TX       1.01,1.02,2.03,9.01            05/25/06

BAB, INC.                               DE       8.01,9.01                      05/25/06

BANCSHARES OF FLORIDA INC               FL       8.01,9.01                      05/26/06

BELO CORP                               DE       1.01,2.03,8.01,9.01            05/26/06

BIOGEN IDEC INC                         DE       1.01,9.01                      05/24/06

BioMed Realty Trust Inc                 MD       1.01,2.01,2.03,9.01            05/24/06

BIOSANTE PHARMACEUTICALS INC            DE       1.01                           05/26/06

BLUE COAT SYSTEMS INC                   DE       2.02,9.01                      05/26/06

BON TON STORES INC                      PA       1.01,9.01                      05/23/06

BOYKIN LODGING CO                       OH       8.01,9.01                      05/25/06

BRADY CORP                              WI       2.01,9.01                      05/23/06

BREK ENERGY CORP                        NV       5.01,8.01,9.01                 05/26/06

BREK ENERGY CORP                        NV       5.01,8.01,9.01                 05/26/06    AMEND

BRIDGFORD FOODS CORP                    CA       2.02,9.01                      05/26/06

Bristow Group Inc                       DE       1.01                           05/19/06

BRITESMILE INC                          UT       3.01,9.01                      05/23/06

BRITESMILE INC                          UT       2.02,9.01                      05/24/06

BROWN SHOE CO INC                       NY       1.01,5.03,9.01                 05/26/06

BWC FINANCIAL CORP                      CA       5.01                           05/24/06    AMEND

CABCO SERIES 2004-101 TRUST (GOLDMAN             8.01,9.01                      05/15/06

CALIFORNIA FIRST NATIONAL BANCORP       CA       3.01,4.01,9.01                 05/22/06

CAMPBELL SOUP CO                        NJ       5.02,5.03,9.01                 05/24/06

CANO PETROLEUM, INC                              8.01,9.01                      05/26/06

CAPITAL TITLE GROUP INC                 DE       8.01                           05/26/06

CAPSOURCE FINANCIAL INC                 CO       5.02,5.03,9.01                 05/25/06

CARDIODYNAMICS INTERNATIONAL CORP       CA       8.01,9.01                      05/19/06

CARDIOGENESIS CORP /CA                  CA       2.04,3.01                      05/26/06

CardioVascular BioTherapeutics, Inc.    DE       1.01,8.01,9.01                 05/22/06

Caribou Coffee Company, Inc.            MN       1.01,5.02,9.01                 05/25/06

CARMAX AUTO FUNDING LLC                 DE       1.01,8.01,9.01                 05/23/06

CARMAX INC                              VA       1.01,1.02,5.02,9.01            05/23/06

CASCADE FINANCIAL CORP                  DE       8.01,9.01                      05/26/06

CBS CORP                                DE       8.01,9.01                      05/25/06

CBS CORP                                DE       5.02,9.01                      05/26/06

CDI CORP                                PA       8.01                           05/26/06

CECO ENVIRONMENTAL CORP                 DE       1.01,9.01                      05/24/06

CEDAR FAIR L P                          DE       1.01                           05/22/06

CELGENE CORP /DE/                       DE       8.01,9.01                      05/25/06

CENTRAL EUROPEAN DISTRIBUTION CORP      DE       8.01,9.01                      05/16/06

CHARLES & COLVARD LTD                   NC       1.01,9.01                      05/22/06

CHASE BANK USA, NATIONAL ASSOCIATION             8.01,9.01                      05/26/06

Chemtura CORP                           DE       1.01,9.01                      05/24/06

CHIQUITA BRANDS INTERNATIONAL INC       NJ       1.01,9.01                      05/25/06

CINCINNATI FINANCIAL CORP               OH       1.01,2.03,7.01,9.01            05/26/06

CIPHERGEN BIOSYSTEMS INC                DE       5.02                           05/22/06

CITADEL BROADCASTING CORP               DE       1.01,8.01                      05/24/06

CITIBANK CREDIT CARD ISSUANCE TRUST     DE       8.01,9.01                      05/26/06

CLAYTON WILLIAMS ENERGY INC /DE         DE       7.01,9.01                      05/26/06

CLICK COMMERCE INC                               1.01,7.01,9.01                 05/25/06

CMGI INC                                DE       5.02,9.01                      05/23/06

COLLINS & AIKMAN CORP                   DE       8.01                           05/22/06

COMMERCIAL CAPITAL BANCORP INC          NV       8.01                           05/26/06

COMMUNITY BANKS INC /PA/                PA       4.01                           05/24/06

COMPREHENSIVE CARE CORP                 DE       1.01,9.01                      05/22/06

COMPUTER TASK GROUP INC                 NY       3.01,9.01                      05/26/06

CONCENTRA OPERATING CORP                NV       1.01,9.01                      05/26/06

CONNECTICUT WATER SERVICE INC / CT      CT       5.02                           05/15/06

CONNETICS CORP                          DE       1.01,9.01                      05/22/06

CONSOLIDATED WATER CO LTD               E6       1.01,5.02,9.01                 05/22/06

COOPER COMPANIES INC                    DE       8.01,9.01                      05/26/06

CORAUTUS GENETICS INC                   DE       3.01,9.01                      05/25/06

Cornerstone Core Properties REIT, Inc   MD       1.01,9.01                      05/24/06

CORPORATE REALTY INCOME FUND I L P      DE       1.02                           05/22/06

CORTLAND BANCORP INC                    OH       2.02                           05/26/06

COUNTERPATH SOLUTIONS, INC.             NV       2.02,7.01,9.01                 05/24/06

COUNTERPATH SOLUTIONS, INC.             NV       1.01,3.02                      05/23/06

COVENANT TRANSPORT INC                  NV       1.01,7.01,9.01                 05/23/06

CPI AEROSTRUCTURES INC                  NY       5.02,9.01                      05/22/06

CREDIT SUISSE (USA) INC                 DE       9.01                           05/26/06

CREDIT SUISSE (USA) INC                 DE       9.01                           05/26/06

CREDIT SUISSE (USA) INC                 DE       9.01                           05/26/06

CREDIT SUISSE (USA) INC                 DE       9.01                           05/26/06

CREDIT SUISSE (USA) INC                 DE       9.01                           05/26/06

CREDIT SUISSE (USA) INC                 DE       9.01                           05/26/06

CREDIT SUISSE (USA) INC                 DE       9.01                           05/26/06

CYBERONICS INC                          DE       2.02,9.01                      05/25/06

CYTOMEDIX INC                           DE       1.01,9.01                      05/22/06

CYTORI THERAPEUTICS, INC.               DE       5.02                           05/22/06

DATA I/O CORP                           WA       1.01,7.01                      05/24/06

DAYBREAK OIL & GAS INC                  WA       3.02                           05/19/06

DAYSTAR TECHNOLOGIES INC                DE       1.01,3.02,8.01,9.01            05/25/06

De Beira Goldfields Inc.                NV       5.01,8.01,9.01                 05/26/06

DELTA MILLS INC                         DE       8.01,9.01                      05/25/06

DELTA WOODSIDE INDUSTRIES INC /SC/      SC       8.01,9.01                      05/25/06

Deutsche Alt-A Securities Mortgage Lo            8.01,9.01                      05/25/06    AMEND

Deutsche Alt-B Securities, Inc. Mortg            8.01,9.01                      05/26/06

DIALYSIS CORP OF AMERICA                FL       8.01,9.01                      05/26/06

DIGITAL RECORDERS INC                   NC       5.02,7.01,9.01                 05/26/06

DLR Funding, Inc.                       NV       4.01,9.01                      04/21/06    AMEND

DOLLAR GENERAL CORP                     TN       8.01                           05/23/06

DOUBLE EAGLE PETROLEUM CO               MD       5.02                           05/25/06

DRESSER INC                             DE       8.01                           05/23/06

DRESSER INC                             DE       7.01                           05/26/06

DTLL INC                                MN       4.01                           02/23/06

DYCOM INDUSTRIES INC                    FL       2.02,9.01                      05/23/06

EGL INC                                 TX       1.01                           05/26/06

ELITE PHARMACEUTICALS INC /DE/          DE       8.01,9.01                      05/25/06

EMC INSURANCE GROUP INC                 IA       7.01                           05/26/06

ENDEAVOUR INTERNATIONAL CORP            NV       7.01,9.01                      05/26/06

ENDOLOGIX INC /DE/                      DE       1.01,9.01                      05/23/06

ENERGY PARTNERS LTD                     DE       8.01,9.01                      05/25/06

ENTERPRISE FINANCIAL SERVICES CORP      DE       1.01,9.01                      05/24/06

Epic Bancorp                                     8.01,9.01                      05/26/06

EQUITEX INC                             DE       5.03,9.01                      05/22/06

ESTERLINE TECHNOLOGIES CORP             DE       8.01                           05/26/06

EVOLVE ONE INC                          DE       1.02,5.02                      05/25/06

EXCO RESOURCES INC                      TX       2.03,8.01,9.01                 05/25/06

EYE CARE CENTERS OF AMERICA INC         TX       8.01                           05/25/06

FERMAVIR PHARMACEUTICALS, INC.          FL       1.01                           05/03/06

FERRELLGAS PARTNERS L P                 DE       7.01                           05/26/06

FIRST EQUITY PROPERTIES INC             NV       5.05                           05/24/06

FIRST HORIZON ASSET SECURITIES INC      DE       8.01,9.01                      05/26/06

FIRST HORIZON ASSET SECURITIES INC      DE       8.01,9.01                      05/26/06

FIRST HORIZON ASSET SECURITIES INC      DE       8.01,9.01                      05/26/06

FIRST HORIZON ASSET SECURITIES INC      DE       8.01,9.01                      05/26/06

FIRST LITCHFIELD FINANCIAL CORP         DE       8.01,9.01                      05/25/06

FIRST NATIONAL FUNDING LLC              NE       8.01,9.01                      05/15/06

FISERV INC                              WI       5.02                           05/24/06

FLAGSTAR BANCORP INC                    MI       1.01,9.01                      05/26/06

FORD MOTOR CREDIT CO                    DE       8.01,9.01                      05/25/06

FPL GROUP INC                           FL       2.03                           05/10/06

FREESCALE SEMICONDUCTOR INC             DE       1.01,9.01                      05/24/06

Frontier Airlines Holdings, Inc.        DE       2.02,9.01                      05/25/06

FROZEN FOOD EXPRESS INDUSTRIES INC      TX       1.01,9.01                      05/25/06

FURIA ORGANIZATION INC /DE/             DE       4.01                           05/25/06

GENIO GROUP INC                         DE       5.02                           05/22/06

GEOGLOBAL RESOURCES INC                 DE       7.01,9.01                      05/26/06

GEORGIA CAROLINA BANCSHARES INC         GA       5.02,7.01,9.01                 05/22/06

GOLDEN PATRIOT CORP                     NV       3.02,8.01,9.01                 04/12/06    AMEND

GONDWANA ENERGY LTD / NY                NV       8.01                           05/25/06

GRAMERCY CAPITAL CORP                   MD       1.01,8.01,9.01                 05/23/06

GREAT LAKES BANCORP, INC.               DE       4.01,9.01                      05/16/06    AMEND

GREAT PLAINS ETHANOL LLC                SD       8.01                           05/24/06

GREATER BAY BANCORP                     CA       1.01,9.01                      05/22/06

GREY WOLF INC                           TX       8.01,9.01                      05/25/06

GROUP 1 AUTOMOTIVE INC                  DE       7.01,8.01,9.01                 05/25/06

GSAA Home Equity Trust 2006-9           DE       9.01                           05/26/06

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

GSR 2006-5F                             DE       8.01                           05/26/06

H&E Equipment Services, Inc.            DE       7.01,9.01                      05/25/06

HANOVER DIRECT INC                      DE       8.01,9.01                      05/25/06

HEALTHSOUTH CORP                        DE       8.01,9.01                      05/26/06

HEALTHSOUTH CORP                        DE       8.01,9.01                      05/26/06

HEMACARE CORP /CA/                      CA       1.01,7.01,9.01                 05/24/06

HIGHLAND CLAN CREATIONS CORP            NV       2.01,3.02,5.06,9.01            05/25/06

Hiland Partners, LP                              7.01                           05/25/06

HINES REAL ESTATE INVESTMENT TRUST IN            8.01                           05/26/06

Home Equity Loan Trust 2006-HSA3        DE       8.01,9.01                      05/25/06

HONDA AUTO REC 2003-4 OWNER TRUST       DE       8.01,9.01                      05/15/06

HONDA AUTO RECEIVABLES 2002-4 OWNER T            8.01,9.01                      05/15/06

Honda Auto Receivables 2004-2 Owner T            8.01,9.01                      05/15/06

Honda Auto Receivables 2005-2 Owner T            8.01,9.01                      05/15/06

Honda Auto Receivables 2005-5 Owner T   CA       8.01,9.01                      05/15/06

HOUSEHOLD AFFINITY CREDIT CARD MASTER   DE       9.01                           05/15/06

HOUSEHOLD PRIVATE LABEL CREDIT CARD M   DE       9.01                           05/15/06

HUB GROUP INC                           DE       1.01,9.01                      05/25/06

HUMANA INC                              DE       1.01,9.01                      05/25/06

HUSKER AG  LLC                          NE       2.03,9.01                      05/23/06

IMMERSION CORP                          DE       1.01,9.01                      05/23/06

IMMUNE RESPONSE CORP                    DE       3.02                           05/23/06

Index Oil & Gas Inc.                    NV       4.01,5.03,9.01                 05/25/06

INLAND REAL ESTATE CORP                 MD       7.01                           05/23/06

INTELSAT LTD                                     8.01,9.01                      05/26/06

INTER TEL INC                           AZ       8.01                           05/25/06

INTERNATIONAL MONETARY SYSTEMS LTD /W   WI       1.01,3.02                      05/25/06

INTRAWARE INC                           DE       5.02                           05/22/06

INVENTURE GROUP, INC.                   DE       1.01,5.03,8.01,9.01            05/23/06

ITC Holdings Corp.                      MI       8.01                           05/17/06

ITERIS, INC.                            DE       2.02,9.01                      05/25/06

ITLA CAPITAL CORP                       CA       8.01,9.01                      05/25/06

IVANHOE ENERGY INC                               1.01,5.02,9.01                 05/23/06

J P MORGAN CHASE & CO                   DE       9.01                           05/25/06

J P MORGAN CHASE & CO                   DE       9.01                           05/25/06

J.P. Morgan Mortgage Trust 2006-A4      DE       8.01,9.01                      05/26/06

JDA SOFTWARE GROUP INC                  DE       8.01,9.01                      05/25/06

K2 INC                                  DE       1.01,9.01                      05/23/06

KFX INC                                 DE       9.01                           05/26/06

KLA TENCOR CORP                         DE       1.01,9.01                      05/26/06

KNIGHT RIDDER INC                       FL       5.04,9.01                      05/26/06

KNOLL INC                               DE       7.01,9.01                      05/25/06

Koppers Holdings Inc.                   PA       1.01,9.01                      05/25/06

KRONOS WORLDWIDE INC                             5.02,7.01,9.01                 05/24/06

L 3 COMMUNICATIONS HOLDINGS INC         DE       8.01,9.01                      05/26/06

LAFARGE NORTH AMERICA INC               MD       5.02                           05/22/06

LAS VEGAS SANDS CORP                    NV       1.01                           05/26/06

LEHMAN ABS CORP AT&T NOTE BACKED SERI   DE       8.01,9.01                      05/15/06

LEHMAN ABS CORP AT&T NOTE BACKED SERI   DE       8.01,9.01                      05/15/06

LEHMAN ABS CORP BACKED TRUST CERTS SE   DE       8.01                           05/26/06

LEHMAN ABS CORP BCKD TR CRTS FRD MOT    DE       8.01,9.01                      05/15/06

LEHMAN ABS CORP BELLSOUTH DEBT- BACKE   DE       8.01,9.01                      05/15/06

LEHMAN ABS CORP CNA FINANCIAL DEBENTU   DE       8.01,9.01                      05/15/06

LEHMAN ABS CORP CORPORATE BACKED TRUS   DE       8.01,9.01                      05/15/06

LEHMAN ABS CORP GOLDMAN SACHS CAP 1 S   DE       8.01,9.01                      05/15/06

LEHMAN ABS CORP SPRINT CAPITAL BACK S   DE       8.01,9.01                      05/15/06

LEVITT CORP                             FL       7.01                           05/26/06

Liberty Global, Inc.                    DE       2.02,7.01                      05/26/06

LIBERTY STAR GOLD CORP                  NV       7.01,9.01                      05/24/06

LIFE USA INC                            CO       8.01                           05/25/06

LINCOLN EDUCATIONAL SERVICES CORP       NJ       2.01,9.01                      05/22/06

LITFUNDING CORP                         NV       4.01,9.01                      04/28/06    AMEND

LL&E ROYALTY TRUST                      TX       7.01,9.01                      05/26/06

LODGIAN INC                             DE       8.01,9.01                      05/26/06

LYONDELL CHEMICAL CO                    DE       1.01,9.01                      05/24/06

MAGELLAN MIDSTREAM PARTNERS LP          DE       1.01,2.03,9.01                 05/25/06

MAJESTIC STAR CASINO LLC                IN       5.02                           05/26/06

MANOR CARE INC                          DE       1.01,7.01,9.01                 05/25/06

MANPOWER INC /WI/                       WI       8.01                           05/26/06

MASTR Asset Securitization Trust 2006   DE       8.01,9.01                      05/26/06

MATTSON TECHNOLOGY INC                  DE       8.01,9.01                      05/26/06

MAXUS REALTY TRUST INC.                          1.01,8.01                      05/26/06

MAXXAM INC                              DE       1.01,9.01                      05/25/06

MCCLATCHY CO                            DE       1.01,8.01,9.01                 05/23/06

MCKESSON CORP                           DE       1.01                           05/23/06

MEDISCIENCE TECHNOLOGY CORP             NJ       8.01,9.01                      05/24/06

MEDISCIENCE TECHNOLOGY CORP             NJ       8.01,9.01                      05/26/06

Mercator Partners Acquisition Corp.     DE       1.01,9.01                      05/23/06

Merrill Lynch Mortgage Trust 2006-C1    DE       1.01                           05/25/06

MESTEK INC                              PA       7.01,8.01,9.01                 05/26/06

MILLENNIUM CHEMICALS INC                DE       1.01,2.03,9.01                 05/24/06

MILLENNIUM PHARMACEUTICALS INC          DE       1.01                           05/25/06

MORGAN STANLEY DEAN WITTER CAPITAL I    DE       8.01,9.01                      05/25/06

MORGAN STANLEY DEAN WITTER MORT PAS T   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                      05/25/06

MSC SOFTWARE CORP                       DE       2.01                           03/20/06    AMEND

MSGI SECURITY SOLUTIONS, INC            NV       3.01,9.01                      05/23/06

MSM 2005-5AR                            DE       8.01,9.01                      05/25/06

MTR GAMING GROUP INC                    DE       2.03,9.01                      05/22/06

MultiCell Technologies, Inc.            DE       5.02,8.01,9.01                 05/26/06

NATIONAL BANKSHARES INC                 VA       8.01                           05/26/06

NATIONAL CITY AUTO RECEIVABLES TRUST    DE       8.01,9.01                      05/15/06

NATIONAL CITY AUTO RECEIVABLES TRUST             8.01,9.01                      05/15/06

NATIONAL CITY CREDIT CARD MASTER TRUS            8.01,9.01                      05/15/06

National Collegiate Student Loan Trus            8.01,9.01                      05/25/06

NATIONAL MENTOR HOLDINGS, INC.          DE       8.01,9.01                      05/25/06

NATURAL HEALTH TRENDS CORP              DE       3.01,9.01                      05/23/06

NAVTECH INC                             DE       5.02                           05/23/06

NCO GROUP INC                           PA       1.01                           05/22/06

NESTOR INC                              DE       1.01,2.03,3.02,8.01,9.01       05/24/06

NETFABRIC HOLDINGS, INC                 DE       1.01,3.02,9.01                 05/24/06

NeuroMetrix, Inc.                                1.01,9.01                      05/24/06

NEXITY FINANCIAL CORP                   DE       5.02,9.01                      05/23/06

NL INDUSTRIES INC                       NJ       5.02,7.01,9.01                 05/24/06

NOBLE CORP                                       1.01,7.01,9.01                 05/23/06

NORDSON CORP                            OH       2.02,9.01                      05/25/06

NORTH POINTE HOLDINGS CORP                       5.02,9.01                      05/23/06

NOVADEL PHARMA INC                      DE       8.01,9.01                      05/26/06

NOVAVAX INC                             DE       5.02,9.01                      05/22/06

Novelis Inc.                            A6       5.02,9.01                      05/25/06

NUTRITION 21 INC                        NY       1.01,5.02,9.01                 05/11/06

NWH INC                                 DE       1.01,9.01                      05/25/06

OIL DRI CORPORATION OF AMERICA          DE       2.02,9.01                      05/25/06

Onstream Media CORP                     FL       8.01,9.01                      05/24/06

PACIFICNET INC                          DE       5.02                           05/22/06

PACIFICNET INC                          DE       2.02,9.01                      05/22/06

PanAmSat Holding CORP                   DE       8.01,9.01                      05/26/06

PAR PHARMACEUTICAL COMPANIES, INC.      DE       5.02,9.01                      05/18/06    AMEND

Patient Safety Technologies, Inc        DE       1.01,9.01                      05/24/06

PENN OCTANE CORP                        DE       3.01                           05/23/06

PENN VIRGINIA RESOURCE PARTNERS L P     DE       1.01,7.01,9.01                 05/26/06

PETROLEUM DEVELOPMENT CORP              NV       5.04,9.01                      05/12/06

PHOTON DYNAMICS INC                     CA       1.01,5.02                      05/24/06

PLUG POWER INC                          DE       1.01,5.02                      05/26/06

PNM RESOURCES INC                       NM       8.01,9.01                      05/26/06

POSITRON CORP                           TX       7.01,9.01                      05/08/06

POWER EFFICIENCY CORP                   DE       5.02                           05/12/06

POWER EFFICIENCY CORP                   DE       2.03,3.02,9.01                 05/19/06

POWER INTEGRATIONS INC                  CA       3.01,9.01                      05/24/06

PREMIER COMMUNITY BANKSHARES INC        VA       8.01,9.01                      05/26/06

PRINTRONIX INC                          DE       8.01,9.01                      05/25/06

PROFESSIONAL LEASE MANAGEMENT INCOME    DE       8.01                           05/25/06

PROGENICS PHARMACEUTICALS INC           DE       7.01,9.01                      05/25/06

PROGRESSIVE CORP/OH/                    OH       5.02                           05/22/06

Project Romania Inc.                    NV       8.01                           05/23/06

PROSPECT MEDICAL HOLDINGS INC           DE       7.01,9.01                      05/25/06

Rand Logistics, Inc.                    DE       4.01,9.01                      05/22/06

RANGE RESOURCES CORP                    DE       1.01,9.01                      05/24/06

Red Sky Resources Inc.                  NV       5.03,9.01                      05/25/06

REEVES TELECOM LTD PARTNERSHIP          SC       8.01,9.01                      05/26/06

REGAN HOLDING CORP                      CA       1.01                           05/23/06

REMY INTERNATIONAL, INC.                DE       1.01,5.02,9.01                 05/22/06

RENAISSANCERE HOLDINGS LTD                       1.01,5.02,9.01                 05/22/06

REWARDS NETWORK INC                     DE       1.01,9.01                      05/23/06

REX STORES CORP                         DE       2.02,9.01                      05/26/06

ROCK OF AGES CORP                       DE       1.01,1.02,9.01                 05/26/06

RS GROUP OF COMPANIES INC               FL       5.02                           05/17/06

RUDOLPH TECHNOLOGIES INC                DE       8.01                           05/26/06

RURAL CELLULAR CORP                     MN       1.01,1.02,5.02,9.01            05/22/06

RYLAND GROUP INC                        MD       7.01,9.01                      05/25/06

SAIL 2006-3                             DE       8.01                           05/26/06

SAKS CREDIT CARD MASTER TRUST           NV       9.01                           05/15/06

SAKS INC                                TN       2.02,9.01                      05/26/06

SALEM COMMUNICATIONS CORP /DE/          DE       8.01                           05/26/06

SALESFORCE COM INC                      DE       1.01                           05/23/06

SAN HOLDINGS INC                        CO       5.02                           05/15/06

SBA COMMUNICATIONS CORP                 FL       2.03                           05/22/06

SBE INC                                 DE       1.01,9.01                      05/22/06

SCHWEITZER MAUDUIT INTERNATIONAL INC    DE       1.01,2.05,2.06                 05/24/06

SCM MICROSYSTEMS INC                    DE       1.01,2.01,9.01                 05/22/06

SEABRIGHT INSURANCE HOLDINGS INC                 1.01                           05/25/06

SEAMLESS WI-FI, INC.                             8.01                           05/24/06

SEMCO ENERGY INC                        MI       8.01,9.01                      05/25/06

SEMCO ENERGY INC                        MI       1.01,3.02,9.01                 05/22/06

SEQUENOM INC                            DE       3.01                           05/22/06

SERVICE CORPORATION INTERNATIONAL       TX       7.01,9.01                      05/26/06

SIERRA PACIFIC RESOURCES /NV/           NV       5.03,9.01                      05/24/06

SILVERLEAF RESORTS INC                           1.01,7.01,9.01                 05/26/06

SKILLSOFT PUBLIC LIMITED CO                      2.02,9.01                      05/26/06

SOUTH JERSEY INDUSTRIES INC             NJ       5.02                           05/22/06

SOUTHERN COMMUNITY FINANCIAL CORP                5.02                           05/23/06

SOVEREIGN BANCORP INC                   PA       8.01,9.01                      05/26/06

SPECTRE GAMING INC                      MN       1.01,3.02                      05/24/06

STANDARD MANAGEMENT CORP                IN       1.01,1.02,2.03,3.02,8.01       05/23/06

STARTECH ENVIRONMENTAL CORP             CO       1.01,3.02,9.01                 05/23/06

Stereotaxis, Inc.                       DE       7.01                           05/26/06

STONE ENERGY CORP                       DE       8.01,9.01                      05/24/06

STURM RUGER & CO INC                    DE       5.02,5.03,9.01                 05/25/06

Sub-Urban Brands, Inc.                  NV       4.01,9.01                      05/24/06

Sun American Bancorp                    DE       1.01,9.01                      05/22/06

SUPERIOR ESSEX INC                      DE       7.01,9.01                      05/26/06

Superior Well Services, INC             DE       7.01                           05/26/06

Synovics Pharmaceuticals                NV       1.01,1.02,2.01,2.03,2.04, 	05/23/06
 					         3.02,3.03,8.01

Tarpon Industries, Inc.                 MI       8.01                           05/24/06

TASCO HOLDINGS INTERNATIONAL, INC.      DE       1.02,9.01                      05/24/06

TC PIPELINES LP                         DE       2.02,8.01,9.01                 05/02/06    AMEND

TELESOURCE INTERNATIONAL INC            FL       5.02                           05/25/06

TIDEWATER INC                           DE       5.03,8.01,9.01                 05/25/06

TOREADOR RESOURCES CORP                 DE       4.01,9.01                      05/26/06    AMEND

TRANS LUX CORP                          DE       8.01,9.01                      05/26/06

TRANSATLANTIC HOLDINGS INC              DE       5.02,9.01                      05/25/06

TRANSCAT INC                            OH       1.01,5.02,9.01                 05/23/06

TransDigm Group INC                     DE       8.01,9.01                      05/25/06

TRANSDIGM INC                                    8.01,9.01                      05/25/06

Triad Automobile Receivables Trust 20            8.01,9.01                      05/25/06

TUTOGEN MEDICAL INC                     FL       2.02,3.01,9.01                 05/22/06

TVIA INC                                DE       2.02,9.01                      05/26/06

U S ENERGY SYSTEMS INC                  DE       1.01,2.03,3.02                 05/22/06

U S ENERGY SYSTEMS INC                  DE       1.01,2.03,9.01                 03/09/06    AMEND

ULTRALIFE BATTERIES INC                 DE       7.01,9.01                      05/26/06

UNIVISION COMMUNICATIONS INC            DE       1.01                           05/23/06

US DATAWORKS INC                        NV       1.01,9.01                      05/24/06

US GLOBAL NANOSPACE  INC                DE       1.01,5.02,9.01                 05/24/06

USA Mobility, Inc                       DE       8.01,9.01                      05/25/06

USB HOLDING CO INC                      DE       7.01                           05/24/06

USI HOLDINGS CORP                       DE       8.01,9.01                      05/23/06

VeriFone Holdings, Inc.                 DE       5.02,9.01                      05/25/06

VIKING SYSTEMS INC                      NV       5.02                           05/23/06

Warrior Energy Services CORP            DE       1.01                           05/03/06

WEIGHT WATCHERS INTERNATIONAL INC       VA       7.01,9.01                      05/25/06

WESTAFF INC                             DE       2.02,9.01                      05/25/06

WESTAMERICA BANCORPORATION              CA       8.01                           05/24/06

WILSHIRE ENTERPRISES INC                DE       5.03,9.01                      05/25/06

WINDSWEPT ENVIRONMENTAL GROUP INC       DE       5.02                           05/24/06

WINLAND ELECTRONICS INC                 MN       7.01,9.01                      05/26/06

XOMA LTD /DE/                           DE       1.01,9.01                      05/23/06

Y-TEL INTERNATIONAL INC                 DE       3.01                           05/23/06

ZENITH NATIONAL INSURANCE CORP          DE       1.01,5.02,8.01,9.01            05/24/06

ZILA INC                                DE       1.01,5.02,9.01                 05/22/06    AMEND

ACCO BRANDS CORP                        DE       1.01,9.01                      05/25/06

ACE Securities Corp. Home Equity Loan   DE       9.01                           05/25/06

ACE Securities Corp. Home Equity Loan   DE       9.01                           05/25/06

AcuNetx, Inc.                           NV       1.01                           03/25/06

ADVANCED ID CORP                        NV       8.01                           05/25/06

AIRGAS INC                              DE       1.01,9.01                      05/23/06

ALBERTSONS INC /DE/                     DE       2.02,8.01,9.01                 05/30/06

ALICO INC                               FL       8.01                           05/30/06

ALLEGHENY BANCSHARES INC                WV       4.01                           05/30/06    AMEND

ALLIANCE BANKSHARES CORP                         8.01,9.01                      05/25/06

ALTERA CORP                             DE       8.01,9.01                      05/25/06

ALTERA CORP                             DE       7.01,9.01                      05/30/06

Alternative Loan Trust 2006-OA9                  9.01                           05/30/06

AMERICAN RIVER BANKSHARES               CA       1.01,9.01                      05/26/06

AMERICAN TOWER CORP /MA/                DE       8.01,9.01                      05/30/06

AMERICAN WOODMARK CORP                  VA       8.01                           05/30/06

AMERISTAR CASINOS INC                   NV       5.02                           05/23/06

ANGELICA CORP /NEW/                     MO       1.01,9.01                      05/23/06

APAC CUSTOMER SERVICE INC               IL       4.01,9.01                      05/15/06    AMEND

APAC CUSTOMER SERVICE INC               IL       4.01,9.01                      05/15/06    AMEND

Apple REIT Seven, Inc.                  VA       2.02,9.01                      05/26/06

APPLIED IMAGING CORP                    DE       1.01                           05/15/06

AQUANTIVE INC                           WA       7.01                           05/30/06

ARCH CAPITAL GROUP LTD.                          7.01                           05/30/06

ARENA RESOURCES INC                     NV       1.01,3.02,9.01                 05/26/06

ARMSTRONG HOLDINGS INC /PA/             PA       8.01                           05/30/06

ATLAS AIR WORLDWIDE HOLDINGS INC        DE       3.01,5.02,8.01,9.01            05/26/06

AURA SYSTEMS INC                        DE       4.01,9.01                      05/23/06

AURORA GOLD CORP                        DE       8.01,9.01                      05/26/06

AUTOMATIC DATA PROCESSING INC           DE       8.01                           03/31/06

AVATAR HOLDINGS INC                     DE       2.03                           05/25/06

AVAYA INC                               DE       1.01,9.01                      05/26/06

AVI BIOPHARMA INC                       OR       7.01,8.01                      05/24/06

AVONDALE INC                            GA       1.02,2.05,2.06,8.01            05/26/06

AXS ONE INC                             DE       1.01                           05/24/06

Bank of Commerce Holdings               CA       8.01,9.01                      05/26/06

Bear Stearns Asset Backed Securities    DE       9.01                           05/30/06

Behringer Harvard Opportunity REIT I,   MD       1.01                           05/24/06

BELK INC                                         2.02,9.01                      05/25/06

BENTLEY PHARMACEUTICALS INC             DE       1.01,9.01                      05/23/06

BIO KEY INTERNATIONAL INC               MN       2.02,9.01                      05/22/06

BIO LOK INTERNATIONAL INC               DE       1.01,8.01,9.01                 05/30/06

BLACK HILLS CORP /SD/                   SD       1.01                           05/24/06

BLACK HILLS CORP /SD/                   SD       1.01,2.03                      05/24/06

BOSTON BEER CO INC                      MA       1.01                           05/25/06

BOWNE & CO INC                          DE       8.01                           05/30/06

BRAINSTORM CELL THERAPEUTICS INC                 1.01,9.01                      03/30/06    AMEND

BRAINSTORM CELL THERAPEUTICS INC                 1.01,9.01                      03/30/06    AMEND

BREK ENERGY CORP                        NV       1.01,7.01,8.01,9.01            05/25/06

BRIGHTPOINT INC                         IN       8.01                           05/16/06

CA, INC.                                DE       2.02,4.02,9.01                 05/25/06

CALAIS RESOURCES INC                             4.01                           05/24/06

CAMERON INTERNATIONAL CORP              DE       1.01,2.03,3.02,8.01,9.01       05/23/06

CAPITAL CITY BANK GROUP INC             FL       4.01,9.01                      05/17/06    AMEND

CAPITOL FEDERAL FINANCIAL                        7.01,9.01                      05/26/06

CAPTECH FINANCIAL GROUP, INC            FL       5.01                           04/29/06

Cardiac Science CORP                             8.01                           05/22/06

CARDINAL COMMUNICATIONS, INC            NV       5.02,7.01,8.01,9.01            05/26/06

CARDINAL HEALTH INC                     OH       1.02,9.01                      05/29/06

CARRIZO OIL & GAS INC                   TX       1.01,1.02,9.01                 05/23/06

CBIZ, Inc.                              DE       1.01,2.03,3.02,8.01,9.01       05/23/06

Celanese CORP                           DE       8.01                           05/30/06

CENDANT CORP                            DE       1.01,2.03,7.01,9.01            05/26/06

CENTURY REALTY TRUST                    IN       8.01,9.01                      05/30/06

CEVA  INC                               DE       1.01,9.01                      05/23/06

CHAMPION PARTS INC                      IL       2.02,9.01                      04/02/06

Chelsea Therapeutics International, L   DE       1.01,8.01,9.01                 05/26/06

CHEMOKINE THERAPEUTICS CORP             DE       1.01                           05/25/06

CHL Mortgage Pass-Through Trust 2006-   DE       8.01,9.01                      04/27/06

CHL Mortgage Pass-Through Trust 2006-   DE       9.01                           05/30/06

CHL Mortgage Pass-Through Trust 2006-            9.01                           05/30/06

CIRTRAN CORP                            NV       1.01,3.02,9.01                 05/24/06

CMALT (CitiMortgage Alternative Loan    DE       9.01                           05/30/06

COLLAGENEX PHARMACEUTICALS INC          DE       8.01                           05/30/06

COLUMBUS MCKINNON CORP                  NY       2.02,9.01                      05/30/06

COMPUTER SCIENCES CORP                  NV       5.03                           05/22/06

COMVERSE TECHNOLOGY INC/NY/             NY       8.01,9.01                      05/23/06

Copano Energy, L.L.C.                   DE       1.01,9.01                      05/23/06

CORUMEL MINERALS CORP.                  NV       8.01,9.01                      05/30/06

CORVEL CORP                             DE       1.01,5.02,7.01,9.01            05/26/06

CREDIT SUISSE FIRST BOSTON MORTGAGE S   DE       8.01,9.01                      05/30/06

CSMC Mortgage-Backed Trust Series 200   DE       8.01,9.01                      05/30/06

CUBIST PHARMACEUTICALS INC              DE       8.01,9.01                      05/25/06

CUISINE SOLUTIONS INC                   DE       1.01,2.03,9.01                 05/23/06

CWABS Asset-Backed Certificates Trust   DE       9.01                           05/30/06

CWALT INC                               DE       9.01                           05/30/06

CWALT INC                               DE       9.01                           05/30/06

CWALT INC                               DE       9.01                           05/30/06

CWALT INC                               DE       9.01                           05/30/06

CWALT INC                               DE       9.01                           05/30/06

CWMBS INC                               DE       9.01                           05/30/06

DAYBREAK OIL & GAS INC                  WA       3.02                           04/19/06    AMEND

DELPHAX TECHNOLOGIES INC                MN       5.02,9.01                      05/30/06

DESIGN WITHIN REACH INC                 DE       5.02                           05/23/06

Deutsche Alt-B Securities, Inc. Mortg            8.01,9.01                      05/30/06

Diamond I, Inc.                         DE       1.01,9.01                      05/17/06

Diamond I, Inc.                         DE       1.01,9.01                      05/17/06    AMEND

Digital Realty Trust, Inc.              MD       7.01,9.01                      05/30/06

Digital Realty Trust, Inc.              MD       8.01,9.01                      05/23/06

DOBSON COMMUNICATIONS CORP              OK       1.01,2.03,3.03,8.01,9.01       05/23/06

DORAL FINANCIAL CORP                    PR       1.01,5.02,9.01                 05/23/06

Dragon Gold Resources, Inc.             NV       4.01                           05/24/06

DRAVCO MINING INC                       NV       1.01                           05/30/06

DURAVEST INC                                     8.01,9.01                      05/26/06

EDGE PETROLEUM CORP                     DE       8.01,9.01                      05/30/06

EDGEWATER FOODS INTERNATIONAL, INC.     NV       1.01,9.01                      05/30/06

EDISON INTERNATIONAL                    CA       7.01,9.01                      05/30/06

ELECTRO SCIENTIFIC INDUSTRIES INC       OR       1.01,9.01                      05/24/06

ELECTRONIC ARTS INC                     DE       5.02                           05/24/06

ELGRANDE INTERNATIONAL, INC.            NV       4.01,9.01                      05/23/06

ENDO PHARMACEUTICALS HOLDINGS INC       DE       7.01,9.01                      05/30/06

ENGELHARD CORP                          DE       1.01,8.01                      05/29/06

Epic Bancorp                                     1.01                           05/30/06    AMEND

EQUITEX INC                             DE       2.01,9.01                      03/14/06    AMEND

ETRIALS WORLDWIDE INC.                           8.01,9.01                      05/30/06

EUROWEB INTERNATIONAL CORP              DE       1.01,2.01,9.01                 05/23/06

Federal Home Loan Bank of Atlanta       X1       2.03                           05/24/06

Federal Home Loan Bank of Boston        X1       2.03                           05/24/06

Federal Home Loan Bank of Chicago       X1       2.03                           05/24/06

Federal Home Loan Bank of Cincinnati    X1       2.03,9.01                      05/24/06

Federal Home Loan Bank of Indianapoli   X1       2.03,9.01                      05/24/06

Federal Home Loan Bank of New York      X1       2.03,9.01                      05/24/06

Federal Home Loan Bank of San Francis   X1       2.03                           05/24/06

Federal Home Loan Bank of San Francis   X1       5.02,7.01,9.01                 05/30/06

FEDERAL NATIONAL MORTGAGE ASSOCIATION            1.01,7.01,9.01                 05/23/06

FEDERAL TRUST CORP                      FL       8.01,9.01                      05/26/06

FERRO CORP                              OH       7.01,9.01                      05/26/06

Film & Music Entertainment, Inc.        NV       8.01                           05/26/06

First Horizon Asset Sec Mort Pass Thr   DE       8.01,9.01                      05/30/06

First Horizon Asset Sec Mort Pass Thr   DE       8.01,9.01                      05/30/06

Florida East Coast Industries, Inc.              1.01                           05/30/06

FNB CORP/FL/                            FL       4.01,9.01                      05/23/06

FOSSIL INC                              DE       1.01,9.01                      05/24/06

FREESCALE SEMICONDUCTOR INC             DE       8.01,9.01                      05/30/06

GATEWAY ENERGY CORP/NE                  DE       7.01,9.01                      05/30/06

GERBER SCIENTIFIC INC                   CT       1.01                           05/23/06

GILMAN & CIOCIA INC                     DE       4.02                           05/30/06

GLADSTONE CAPITAL CORP                  MD       1.01,9.01                      05/26/06

GLADSTONE CAPITAL CORP                  MD       1.01                           05/26/06    AMEND

GLATFELTER P H CO                       PA       8.01                           05/23/06

GLIMCHER REALTY TRUST                   MD       1.01,2.03,9.01                 05/25/06

GLOBAL CROSSING LTD                              1.01,9.01                      05/23/06

GLOBAL INDUSTRIES LTD                   LA       5.02,9.01                      05/23/06

GOLDEN OVAL EGGS LLC                    DE       1.01,5.02,9.01                 05/23/06

GREATER BAY BANCORP                     CA       7.01,9.01                      05/30/06

GTECH HOLDINGS CORP                     DE       8.01                           05/19/06

HANDY HARDWARE WHOLESALE INC            TX       5.02                           05/23/06

HANGER ORTHOPEDIC GROUP INC             DE       1.01,3.02,5.03,8.01,9.01       05/23/06

Harbor Acquisition Corp.                DE       8.01,9.01                      05/30/06

HARTFORD LIFE INSURANCE CO              CT       9.01                           05/30/06

HASBRO INC                              RI       8.01                           05/25/06

HAWK CORP                               DE       8.01,9.01                      05/23/06

HealthSpring, Inc.                      DE       1.01,7.01,9.01                 05/30/06

HERSHA HOSPITALITY TRUST                MD       1.01                           05/25/06

HOKU SCIENTIFIC INC                     DE       8.01,9.01                      05/30/06

HOMEBANC CORP                                    1.01,5.02,9.01                 05/25/06

HONDA AUTO REC 2003-3 OWNER TRUST       DE       8.01,9.01                      05/22/06

HONDA AUTO REC 2003-5 OWNER TRUST       DE       8.01,9.01                      05/18/06

HONDA AUTO RECEIVABLES 2003-1 OWNER T            8.01,9.01                      05/18/06

HONDA AUTO RECEIVABLES 2004-1 OWNER T   DE       8.01,9.01                      05/22/06

Honda Auto Receivables 2004-3 Owner T   CA       8.01,9.01                      05/18/06

Honda Auto Receivables 2005-1 Owner T   CA       8.01,9.01                      05/22/06

Honda Auto Receivables 2005-3 Owner T   CA       8.01,9.01                      05/18/06

Honda Auto Receivables 2005-4 Owner T   CA       8.01,9.01                      05/22/06

Honda Auto Receivables 2005-6 Owner T   CA       8.01,9.01                      05/18/06

HONDA RECEIVABLES CORP AUTO REC 2003    DE       8.01,9.01                      05/22/06

HUMAN GENOME SCIENCES INC               DE       1.01,1.02,2.01,2.03            05/24/06

HYPERCOM CORP                           DE       1.01,5.03,9.01                 05/24/06

HYPERDYNAMICS CORP                      DE       5.02                           05/25/06

I2 TECHNOLOGIES INC                     DE       5.02                           05/24/06

ICAGEN INC                              DE       1.01,9.01                      05/25/06

INDYMAC BANCORP INC                     DE       1.01,9.01                      05/23/06

IndyMac INDX Mortgage Loan Trust 2006            9.01                           05/30/06

IndyMac INDX Mortgage Loan Trust 2006            9.01                           05/30/06

INDYMAC MBS INC                                  9.01                           05/30/06

INDYMAC MBS INC RESIDENTIAL ASSET SEC            8.01                           05/25/06

IndyMac RAST 2004-R2                             8.01                           05/25/06

INFINITY ENERGY RESOURCES, INC                   1.01,8.01                      05/23/06

INFOSPACE INC                           DE       8.01,9.01                      05/30/06

INTELISYS AVIATION SYSTEMS OF AMERICA   DE       8.01,9.01                      05/29/06

INTELLIGROUP INC                        NJ       1.01,9.01                      05/23/06

INTERDIGITAL COMMUNICATIONS CORP        PA       2.02,8.01,9.01                 05/30/06

INTERLINE BRANDS INC                             1.01                           05/23/06

INTERLINE BRANDS, INC./DE               DE       1.01                           05/23/06

INTERNATIONAL MICROCOMPUTER SOFTWARE    CA       1.01,1.02,5.02                 05/23/06

INTERSECTIONS INC                       DE       1.01                           05/24/06

INTRALASE CORP                                   5.02                           05/23/06

INTROGEN THERAPEUTICS INC                        1.01,9.01                      05/23/06

INVACARE CORP                           OH       1.01,5.02                      05/25/06

JOY GLOBAL INC                          DE       2.02                           05/25/06

KIMCO REALTY CORP                       MD       7.01,9.01                      05/30/06

KINDER MORGAN INC                       KS       8.01,9.01                      05/30/06

KINGSLEY COACH INC                      DE       5.02                           05/23/06

KLA TENCOR CORP                         DE       8.01                           05/26/06

KNIGHT TRANSPORTATION INC               AZ       1.01,8.01                      05/24/06

KNOLOGY INC                             DE       4.01,9.01                      05/23/06    AMEND

KUSHNER LOCKE CO                        CA       8.01,9.01                      05/26/06

LECROY CORP                             DE       8.01,9.01                      05/30/06

LEHMAN BROTHERS HOLDINGS INC            DE       9.01                           05/24/06

LEXINGTON RESOURCES INC                 NV       3.02,9.01                      05/16/06

MAAX Holdings, Inc.                     DE       2.02,9.01                      05/30/06

MARCHEX INC                             DE       7.01,9.01                      05/30/06

MARSH SUPERMARKETS INC                  IN       8.01,9.01                      05/26/06

MARSH SUPERMARKETS INC                  IN       1.01,9.01                      05/23/06

MARVELL TECHNOLOGY GROUP LTD            D0       1.01,9.01                      05/25/06

MBIA INC                                CT       1.01,5.02,9.01                 05/30/06

McAfee, Inc.                            DE       5.02,9.01                      05/30/06

MEDICIS PHARMACEUTICAL CORP             DE       1.01,9.01                      05/23/06

MEDTOX SCIENTIFIC INC                   DE       7.01,8.01,9.01                 05/25/06

MERCER INSURANCE GROUP INC              PA       7.01,9.01                      05/30/06

MERCER INTERNATIONAL INC.               WA       1.01,9.01                      05/25/06

MERITAGE HOSPITALITY GROUP INC          MI       8.01                           05/19/06

MICRON ENVIRO SYSTEMS INC               NV       8.01                           05/25/06

MID WISCONSIN FINANCIAL SERVICES INC    WI       5.03,9.01                      05/24/06

MIDWAY GAMES INC                        DE       1.01,2.03,3.02,8.01,9.01       05/30/06

MILLENNIUM CELL INC                     DE       1.01,3.02,9.01                 05/30/06

MINN DAK FARMERS COOPERATIVE            ND       8.01                           05/30/06

MINRAD INTERNATIONAL, INC.                       7.01,9.01                      05/24/06

MKA Capital, Inc.                                1.01,9.01                      05/25/06

MOLINA HEALTHCARE INC                   DE       7.01,9.01                      05/30/06

MONARCH CASINO & RESORT INC             NV       1.01,5.02,8.01,9.01            05/23/06

MONGOLIAN EXPLORATIONS LTD              NV       1.01,2.01,5.01,5.02,8.01,9.01  05/24/06

Mueller Water Products, Inc.            DE       1.01,5.03,9.01                 05/25/06

Myriad Entertainment & Resorts, Inc.             8.01,9.01                      05/21/06

NANOMETRICS INC                         CA       1.01                           05/24/06

NANOSENSORS INC                                  1.01,3.02                      05/26/06

NATIONAL RETAIL PROPERTIES, INC.        MD       1.01                           05/23/06

NATIONAL TECHNICAL SYSTEMS INC /CA/     CA       2.02,9.01                      05/30/06

NationsHealth, Inc.                     DE       3.01,9.01                      05/23/06

NESTOR INC                              DE       8.01,9.01                      05/30/06

NETGURU INC                             DE       1.01                           05/23/06

Newkirk Realty Trust, Inc.              MD       1.01,9.01                      05/24/06

NEXT INC/TN                             DE       1.01                           05/30/06

NEXTPHASE WIRELESS, INC.                NV       5.02                           05/23/06

Nomura Asset Acceptance Corporation,             9.01                           05/25/06

NORDSTROM INC                           WA       1.01,5.02,5.03,5.05,8.01       05/23/06

NORTH VALLEY BANCORP                    CA       8.01,9.01                      05/26/06

NORTHEAST UTILITIES                     MA       5.02                           05/30/06

NORWOOD FINANCIAL CORP                  PA       5.02,9.01                      05/26/06

NUVASIVE INC                            DE       1.01,2.01,9.01                 05/23/06

NUVIM INC                               DE       5.02,8.01,9.01                 05/25/06

NYMAGIC INC                             NY       1.01,7.01,8.01,9.01            05/24/06

NYMEX HOLDINGS INC                      DE       8.01,9.01                      05/30/06

OCWEN FINANCIAL CORP                    FL       1.01                           05/23/06

ONYX PHARMACEUTICALS INC                DE       1.01                           05/25/06

ORMAT TECHNOLOGIES, INC.                DE       8.01                           05/30/06

OSI SYSTEMS INC                         CA       8.01,9.01                      05/24/06

PACIFIC FINANCIAL CORP                  WA       4.01,9.01                      05/23/06

PAINCARE HOLDINGS INC                   CT       8.01,9.01                      05/30/06

PALADIN REALTY INCOME PROPERTIES INC    MD       8.01                           05/26/06

PENSON WORLDWIDE INC                    DE       2.03,8.01                      05/26/06

PFF BANCORP INC                         DE       8.01                           05/24/06

PHOENIX TECHNOLOGIES LTD                DE       5.02,9.01                      05/26/06

PIXELWORKS INC                          OR       1.01,9.01                      05/23/06

PMA CAPITAL CORP                        PA       7.01,9.01                      05/30/06

POINT THERAPEUTICS INC                  DE       8.01,9.01                      05/30/06

POLYMER GROUP INC                       DE       1.01,1.02,9.01                 05/23/06

PREMIER ENTERTAINMENT BILOXI LLC        DE       1.01,2.03,9.01                 05/23/06

Prime Mortgage Trust 2006-CL1           DE       6.02                           05/01/06

PRIVATEBANCORP INC                      DE       7.01                           05/30/06

PROCESS TECHNOLOGY SYSTEMS INC          NV       7.01,9.01                      05/25/06

PROTECTIVE LIFE INSURANCE CO            TN       9.01                           05/25/06

PROVIDENT FINANCIAL SERVICES INC        DE       1.01                           05/25/06

QLT INC/BC                              A1       7.01,9.01                      05/25/06

QUALITY SYSTEMS INC                     CA       1.01,9.01                      05/25/06

RALI Series 2006-QS5 Trust              DE       8.01,9.01                      05/26/06

RASC Series 2006-KS4                    DE       8.01,9.01                      05/30/06

RAYMOND JAMES FINANCIAL INC             FL       7.01                           04/30/06

REGENCY AFFILIATES INC                  DE       8.01                           05/26/06

REPTRON ELECTRONICS INC                 FL       1.01,1.02,9.01                 05/23/06

Residential Asset Securitization Trus            9.01                           05/30/06

REXNORD CORP                            DE       1.01,8.01,9.01                 05/24/06

REYNOLDS & REYNOLDS CO                  OH       1.01,8.01,9.01                 05/24/06

RG America, Inc.                        NV       2.02,7.01,9.01                 05/30/06

ROCKWELL MEDICAL TECHNOLOGIES INC       MI       1.01,9.01                      05/25/06

ROYAL GOLD INC                          DE       1.01,5.02,9.01                 05/23/06

RUBINCON VENTURES INC                   DE       8.01,9.01                      05/30/06

RYLAND GROUP INC                        MD       7.01,9.01                      05/25/06    AMEND

SACO I Trust 2006-6                     DE       9.01                           05/30/06

SALISBURY BANCORP INC                   CT       8.01,9.01                      05/26/06

SANDS REGENT                            NV       1.01                           05/23/06

SATELLITE NEWSPAPERS CORP               NV       5.02                           05/30/06

SAUL CENTERS INC                        MD       3.03,9.01                      05/26/06

Securitized Asset Backed Receivables             8.01,9.01                      02/28/06    AMEND

SECURITY LAND & DEVELOPMENT CORP        GA       1.01,9.01                      05/16/06

SEMTECH CORP                            DE       8.01,9.01                      05/30/06

SEMTECH CORP                            DE       2.02,7.01,9.01                 05/30/06

SERVICE 1ST BANCORP                     CA       8.01,9.01                      05/30/06

Shire plc                                        8.01,9.01                      05/26/06

SIMTEK CORP                             CO       1.01                           05/23/06

SIPEX CORP                              DE       1.01,9.01                      05/24/06

SIPEX CORP                              DE       7.01,9.01                      05/30/06

SIRIUS SATELLITE RADIO INC              DE       8.01                           05/26/06

SIX FLAGS INC                           DE       1.01,8.01,9.01                 05/25/06

SKYE INTERNATIONAL, INC                 NV       8.01,9.01                      05/25/06

SKYLYNX COMMUNICATIONS INC              DE       4.02                           05/25/06

SMITH & WOLLENSKY RESTAURANT GROUP IN   DE       1.01,9.01                      05/23/06

SOLOMON TECHNOLOGIES INC                DE       1.01,2.03                      05/23/06

SOLUTIA INC                             DE       7.01,9.01                      05/30/06

SOLUTIA INC                             DE       2.02,7.01,9.01                 05/30/06

SOLUTIA INC                             DE       1.01,9.01                      05/30/06

SOMERSET INTERNATIONAL GROUP,INC.       DE       3.02                           05/26/06

Soundview Home Loan Trust 2006-OPT4     DE       9.01                           05/15/06

SOUTH DAKOTA SOYBEAN PROCESSORS LLC              4.02                           05/30/06

SOUTHWEST BANCORP INC                   OK       5.02,7.01,9.01                 05/25/06

SOUTHWEST GEORGIA FINANCIAL CORP        GA       5.02,8.01                      05/30/06

SPECTRUM PHARMACEUTICALS INC            DE       1.01                           05/23/06

STRATFORD AMERICAN CORP                 AZ       8.01,9.01                      05/30/06

STRIDE RITE CORP                        MA       5.02,8.01,9.01                 05/25/06

STRUCTURED OBLIGATIONS CORP LONG TERM   DE       8.01,9.01                      05/15/06

STRUCTURED OBLIGATIONS CORP LONG TERM   DE       8.01,9.01                      05/15/06

STRUCTURED OBLIGATIONS CORP LONG TERM   DE       8.01,9.01                      05/15/06

STRUCTURED OBLIGATIONS CORP SELECT NO   DE       8.01,9.01                      05/15/06

STRUCTURED OBLIGATIONS CORP SELECT NO   DE       8.01,9.01                      05/15/06

STRUCTURED OBLIGATIONS CORP TRUST SPR   DE       8.01,9.01                      05/15/06

STRUCTURED PRODUCTS CORP CORTS TRUST    DE       8.01,9.01                      05/19/06

SUN NEW MEDIA INC.                      MN       1.01,3.02,9.01                 05/23/06

SUNTRUST ALTERNATIVE LOAN TRUST, SERI   DE       8.01                           05/30/06

SUPERIOR OIL & GAS CO                   NV       2.01,5.06                      05/23/06

SUPPORTSOFT INC                         DE       1.01                           05/23/06

SYCAMORE NETWORKS INC                   DE       8.01                           05/26/06

SYMBOLLON CORP                          DE       1.01,9.01                      05/24/06

SYMS CORP                               NJ       7.01,9.01                      05/30/06

TEKELEC                                 CA       2.02,9.01                      05/30/06

TELEVIDEO INC                           DE       8.01,9.01                      05/16/06

TERAYON COMMUNICATION SYSTEMS           DE       1.01,8.01,9.01                 05/26/06

TEXHOMA ENERGY INC                               4.01                           05/26/06

THINK PARTNERSHIP INC                   NV       2.01,3.02,9.01                 05/23/06

Thrifty Printing Inc.                   NV       5.02                           05/30/06

Tim Hortons Inc.                        DE       2.02                           05/30/06

TIME WARNER INC                         DE       7.01,9.01                      05/26/06

TITANIUM METALS CORP                    DE       5.02,7.01,9.01                 05/25/06

TORVEC INC                              NY       3.02                           05/30/06

TOUCHSTONE SOFTWARE CORP /CA/           DE       1.01                           05/24/06

TRADESTAR SERVICES, INC.                NV       1.01,2.01,2.03, 		05/23/06
					         3.02,5.01,5.02,9.01

TRANSACTION SYSTEMS ARCHITECTS INC      DE       5.02                           05/23/06

TRIBUNE CO                              DE       8.01,9.01                      05/30/06

TVIA INC                                DE       2.02,9.01                      05/24/06

UNITY WIRELESS CORP                     DE       2.01                           05/23/06

URANIUM ENERGY CORP                     NV       3.02,9.01                      05/25/06

URBAN OUTFITTERS INC                    PA       1.01                           05/23/06

US GLOBAL NANOSPACE  INC                DE       1.01,9.01                      05/08/06

USA Mobility, Inc                       DE       2.02,7.01,9.01                 05/26/06

USAA Auto Owner Trust 2006-2                     8.01,9.01                      05/24/06

uWink, Inc.                             UT       2.02,4.02                      03/07/06    AMEND

Valera Pharmaceuticals Inc                       1.01                           05/23/06

VALHI INC /DE/                          DE       7.01,9.01                      05/25/06

VASOMEDICAL INC                         DE       4.01,9.01                      05/23/06

VERIDIEN CORP                           DE       2.03,3.02                      05/23/06

VeriFone Holdings, Inc.                 DE       5.02,9.01                      05/30/06

VERSANT CORP                            CA       2.02,9.01                      05/30/06

VICAL INC                               DE       1.01,3.02,9.01                 05/25/06

VISIONGATEWAY INC                       NV       1.01,9.01                      05/26/06

VTEX ENERGY INC                         NV       1.01                           05/22/06

Vyteris Holdings (Nevada), Inc.         NV       1.01,2.03                      05/23/06

WALKER FINANCIAL CORP                   DE       5.02,9.01                      05/23/06

WALTER INDUSTRIES INC /NEW/             DE       1.01,9.01                      05/25/06

WASHINGTON REAL ESTATE INVESTMENT TRU   MD       5.02                           05/30/06

WATERS CORP /DE/                        DE       8.01                           05/28/06

Wells Fargo Home Equity Asset-Backed    DE       9.01                           05/30/06

Wells Fargo Mortgage Backed Securitie   DE       9.01                           05/30/06

WESTWOOD HOLDINGS GROUP INC                      1.01,9.01                      05/25/06

WHITE MOUNTAINS INSURANCE GROUP LTD     D0       8.01,9.01                      05/25/06

Winthrop Realty Trust                   OH       1.01,9.01                      05/24/06

WOLVERINE TUBE INC                      DE       1.01,9.01                      05/23/06

WQN, Inc.                                        3.01,9.01                      05/30/06

XFONE INC                               NV       1.01,9.01                      05/25/06

XL CAPITAL LTD                                   1.01,9.01                      05/26/06

XM SATELLITE RADIO HOLDINGS INC         DE       8.01                           05/30/06

YOUBET COM INC                          DE       2.04                           05/23/06