SEC NEWS DIGEST Issue 2005-79 April 26, 2005 COMMISSION ANNOUNCEMENTS SEC AND U.S. ATTORNEY SETTLE MASSIVE FINANCIAL FRAUD CASE AGAINST ADELPHIA AND RIGAS FAMILY FOR $715 MILLION On April 25, the Commission announced that it and the U.S. Attorney’s Office for the Southern District of New York (USAO) reached an agreement to settle a civil enforcement action and resolve criminal charges against Adelphia Communications Corporation, its founder John J. Rigas, and his three sons, Timothy J. Rigas, Michael J. Rigas and James P. Rigas, in one of the most extensive financial frauds ever to take place at a public company. In its complaint, the Commission charged that Adelphia, at the direction of the individual defendants: (1) fraudulently excluded billions of dollars in liabilities from its consolidated financial statements by hiding them on the books of off-balance sheet affiliates; (2) falsified operating statistics and inflated earnings to meet Wall Street estimates; and (3) concealed rampant self-dealing by the Rigas family, including the undisclosed use of corporate funds for purchases of Adelphia stock and luxury condominiums. The USAO also announced that it had entered into a Non-Prosecution Agreement with Adelphia and had settled forfeiture claims against Rigas family members. Under the settlement agreement, which is subject to the approval of the District and Bankruptcy Courts for the Southern District of New York, the Rigas family members will forfeit in excess of $1.5 billion in assets that they derived from the fraud, including the Rigas family’s interests in certain cable properties. Upon the forfeiture of these assets, Adelphia will obtain title to those cable properties and will pay $715 million into a victim fund to be established in the District Court in accordance with the Non-Prosecution Agreement. Under the Non- Prosecution Agreement, payment to the victim fund must occur at or around the time of Adelphia’s emergence from chapter 11. Also under the settlement agreement, Adelphia and the Rigas family members agree to entry of permanent injunctions enjoining them from the antifraud, periodic reporting, and record keeping and internal control provisions of the federal securities laws. The individual Rigas family members further agree to orders barring them from acting as officers or directors of a public company. Adelphia, the sixth largest cable television provider in the United States, filed for bankruptcy protection under Chapter 11 of the U.S. Bankruptcy Code on June 25, 2002. Mark K. Schonfeld, Director of the SEC’s Northeast Regional Office, said, “This settlement agreement presents a strong, coordinated approach by the SEC and the U.S. Attorney’s Office to resolving one of the most complicated and egregious financial frauds committed at a public company. The settlement provides an expedient and effective way to provide victims of Adelphia’s fraud with a substantial recovery while at the same time enabling Adelphia to emerge from Chapter 11 bankruptcy.” The Commission acknowledges the assistance of the U.S. Attorney's Office for the Southern District of New York in this matter. (Press Rel. 2005- 63) SEC ENCOURAGES PARTICPATION IN ITS XBRL VOLUNTARY PROGRAM The Commission earlier this month commenced its voluntary program for receiving financial information on EDGAR using eXtensible Business Reporting Language (XBRL). Registrants may now voluntarily furnish XBRL data in an exhibit to specified EDGAR filings under the Securities Exchange Act of 1934 and the Investment Company Act of 1940. Several filers have already submitted XBRL data under the program, and the SEC encourages additional filers to participate. SEC Chairman William H. Donaldson said: "There is an escalating demand for efficient and transparent reporting of results by companies using innovative technologies. We are continually seeking ways to fulfill our regulatory responsibilities, while providing benefits to everyone who uses the SEC's public disclosure process. Tagged data will improve the quality of information and the speed of its availability to investors and the marketplace.” In connection with the launch of the voluntary program, Peter Derby, Managing Executive for Operations & Management in the Office of the Chairman of the Commission, spoke today at the 11th XBRL International Conference in Boston, “Better, Faster, Smarter Business Reporting Using XBRL.” Mr. Derby discussed the increasing demands to seek out and adopt technologies that assist in protecting investors and the securities market, and encouraged participation in the SEC’s Voluntary Program to further assess XBRL and tagged data. Alan Beller, Director of the Division of Corporation Finance, added, "XBRL offers opportunities for all participants in the financial information supply chain. Registrants would benefit from improved transparency of their filings, resulting in broader analyst coverage and more market exposure. Regulators and investors would benefit from ready access to tagged financial data for analytical and review purposes. Increased participation in the voluntary program would help us to assess these potential benefits." Don Nicolaisen, the Commission’s Chief Accountant, said, “Companies are looking for efficient solutions to manage their complex reporting requirements and make better use of information internally to manage their business. By participating in the voluntary program, filers may be able to assess whether XBRL can streamline the flow of information through their organization and reduce the risk of errors in the process.” Susan Nash, Associate Director in the Division of Investment Management, said, “We encourage mutual funds and other investment companies to participate in the voluntary program. Tagged data has the potential to make fund financial information more accessible and useful to investors and their financial advisers.” The full text of the voluntary program release can be accessed on the Commission's website at http://www.sec.gov/spotlight/xbrl.htm. (Press Rel. 2005-64) FINANCE RESEARCHERS ENCOURAGED TO STUDY REGULATION SHO PILOT THAT STARTS MAY 2 The staff of the Securities and Exchange Commission invites researchers to study the role of SEC Rule 10a-1 (the “tick” test) and NASD Rule 3350 (the Nasdaq Bid Test) in promoting market quality. These rules regulate the execution of short sales on exchanges and Nasdaq. The Commission called for a study of these rules when it adopted a new regulatory framework governing short selling of securities, Regulation SHO, in June 2004. The staff is seeking input on whether market quality would change without these short sale rules, whether the alternative Uniform Bid Test described in the proposing release is appropriate, and whether that rule should be extended to smaller stocks. To facilitate the study of these questions, the Commission has designed a pilot program that suspends the “tick” test and the Nasdaq Bid Test for a stratified sample of stocks (see http://www.sec.gov/rules/other/34- 50104.htm and http://www.sec.gov/rules/other/34-50747.htm). The Commission’s staff has arranged for the appropriate self regulatory organizations to make transactional short selling data public on a monthly basis. For more information on the pilot program and the pilot data see http://www.sec.gov/spotlight/shopilot.htm. This web page provides links to the Regulation SHO adopting release, the short selling data, and information on how to view and submit studies on the pilot to the Commission. (Press Rel. 2005-67) ENFORCEMENT PROCEEDINGS IN THE MATTER OF INVESTMENT TECHNOLOGY, INC. An Administrative Law Judge has issued an Order Making Findings and Revoking Registration by Default (Default Order) in the matter of Investment Technology, Inc. The Order Instituting Proceedings alleged that Respondent Investment Technology, Inc.: (1) failed to file required annual and quarterly reports with the Securities and Exchange Commission, in violation of Section 13(a) of the Securities Exchange Act of 1934 and Rules 13a-1 and 13a-13; and (2) failed to comply with Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder in connection with a stock manipulation scheme. The Default Order finds these allegations to be true and revokes the registration of each class of Investment Technology, Inc.’s securities. (Rel. 34- 51604; File No. 3-11824) IN THE MATTER OF DELOITTE & TOUCHE LLP On April 26, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing Remedial Sanctions (Order) against Deloitte & Touche LLP (Deloitte), former independent auditors of Adelphia Communications Corporation (Adelphia). The Order finds that Deloitte, which audited the financial statements contained in Adelphia’s 2000 Form 10-K, committed improper professional conduct by failing to detect a massive fraud perpetrated by Adelphia and various members of the Rigas family who founded and controlled Adelphia. The Order also finds that Deloitte’s engagement team’s failure to object to Adelphia’s understatement of subsidiary debt, overstatement of equity, and improper netting of related party receivables and payables between Adelphia and certain entities controlled by the Rigas family, permitted Adelphia to engage in certain unlawful accounting practices. Based on the above, the Commission censured Deloitte pursuant to Rule 102(e)(1)(ii) of the Commission’s Rules of Practice. Deloitte consented to the issuance of the Order without admitting or denying any of the findings. Pursuant to the Order, Deloitte undertakes to pay $25 million to victims of Adelphia’s fraud. Deloitte further agrees to substantive undertakings designed to address its audit of high-risk clients in the future. Such undertakings include the involvement of Deloitte’s forensic accounting specialists in planning high-risk audits, increased training of Deloitte’s audit professionals in fraud detection, increased partner involvement in review of audit work papers, and the retention of an independent consultant to review Deloitte’s compliance with these undertakings. Deloitte also agreed to pay a $25 million penalty in a related civil action filed by the Commission charging Deloitte with violating Section 10A(a) of the Securities Exchange Act of 1934. (Rel. 34-51606; AAE Rel. 2237; File No. 3-11910); [SEC v. Deloitte & Touche LLP, 05 Civ 4119 (SDNY)] (LR-19202; AAE Rel. 2236; Press Rel. 2005-65) SETTLED ADMINISTRATIVE PROCEEDINGS UNDER RULE 102(e) OF THE COMMISSION’S RULES OF PRACTICE INSTITUTED AGAINST DELOITTE & TOUCHE LLP, STEVEN H. BARRY, CPA, AND KAREN T. BAKER, CPA The Commission announced that on April 26 it issued an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Commission’s Rules of Practice, Making Findings and Imposing Remedial Sanctions (the Order) against Deloitte & Touche LLP, (Deloitte) Steven H. Barry, CPA (Barry), and Karen T. Baker, CPA (Baker) (collectively, the Respondents). Without admitting or denying the Order’s findings, the Respondents consented to the issuance of the Order and the sanctions it contains. The Order finds that Deloitte formerly served as the auditing firm for Just for Feet, Inc. (Just for Feet or the Company), a now-defunct shoe and sports apparel retailer once headquartered in Birmingham, Alabama. Deloitte assigned Barry and Baker to serve as the engagement partner and managing partner, respectively, for its audit of Just for Feet’s 1998 financial statements. Just for Feet falsified its financial statements by (1) improperly recognizing unearned and fictitious receivables and revenue from its vendors, (2) failing to properly account for excess, worthless and obsolete inventory and to disclose problems with excess inventory, and (3) improperly recording as income the value of display booths provided by its vendors. These fraudulent financial statements were included in Just for Feet’s 1998 Form 10-K filed with the Commission on April 30, 1999, and also in a Form S-8 registration statement Just for Feet filed with the Commission on May 3, 1999, through the incorporation by reference of the Company’s 1998 Form 10-K. They were also included in a Form S-4 registration statement the Company filed with the Commission on June 14, 1999. After Just for Feet filed for bankruptcy protection in November, the extent of the misconduct by the Company and certain of its officers, at times in collusion with outside vendors, began to emerge. The revelation of these schemes has resulted in a number of civil and criminal prosecutions by the Commission and the Department of Justice, respectively. The Order finds that the Respondents reasonably should have known that Just for Feet’s 1998 financial statements had not been prepared in accordance with generally accepted accounting principles (GAAP) and that they did not comply with generally accepted auditing standards (GAAS) in the conduct of their audit and engaged in improper professional conduct as described herein within the meaning of Rule 102(e)(1)(ii) of the Commission’s Rules of Practice through repeated instances of unreasonable conduct. Despite this, the Respondents issued an unqualified audit report on Just for Feet’s 1998 financial statements that was included in the filings with the Commission noted above. More specifically, the Order finds that the Respondents did not adhere to GAAS during the audit of Just for Feet’s 1998 financial statements by failing to respond adequately to indications that the Company was recognizing unearned and fraudulent vendor allowances as income, failing to test adequately the Company’s reserve for obsolete or excess inventory, and failing to respond adequately to indications that Just for Feet was fraudulently increasing its income through fictitious purchases of display booths from its vendors. The Order also finds that Deloitte’s National Risk Management Program, in which Just for Feet was included as a high-risk client, was not adhered to and did not function properly, and so did not determine if risk areas identified while planning the audit had been adequately addressed. The Order censures Deloitte pursuant to Rule 102(e)(1)(ii) of the Commission’s Rules of Practice. Deloitte agreed to undertake to pay $375,000 to the U.S. Treasury. The Order further notes that, in determining to accept Deloitte’s offer, the Commission considered Deloitte’s willingness to undertake measures to address deficiencies in its National Risk Management Program as detailed in another order issued simultaneously concerning Deloitte’s audit of the financial statements of Adelphia Communications Corporation entitled In the Matter of Deloitte & Touche LLP, Exchange Act Release No. 34-51606 (April 26, 2005). The Order also denies Barry and Baker the privilege of appearing or practicing before the Commission as an accountant for two years and one year, respectively, with a right to reapply thereafter. (Rel. 34- 51607; AAE Rel. 2238; File No. 3-11911; Press Rel. 2005-66) 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: . In most cases, this information is also available on the Commission's website: . S-3 CAPITAL LEASE FUNDING INC, 110 MAIDEN LANE, 36TH FLOOR, NEW YORK, NY, 10005, 2122176300 - 4,061,975 ($42,894,456.00) Equity, (File 333-124278 - Apr. 25) (BR. 08) S-8 HEWLETT PACKARD CO, 3000 HANOVER ST, MS 1050, PALO ALTO, CA, 94304, 6508571501 - 75,000,000 ($1,536,375,000.00) Equity, (File 333-124280 - Apr. 25) (BR. 03) S-8 HEWLETT PACKARD CO, 3000 HANOVER ST, MS 1050, PALO ALTO, CA, 94304, 6508571501 - 65,000 ($1,331,525.00) Equity, 0 ($25,000,000.00) Non-Convertible Debt, (File 333-124281 - Apr. 25) (BR. 03) S-8 HEWLETT PACKARD CO, 3000 HANOVER ST, MS 1050, PALO ALTO, CA, 94304, 6508571501 - 0 ($80,000,000.00) Non-Convertible Debt, (File 333-124282 - Apr. 25) (BR. 03) SB-2 CASCADE TECHNOLOGIES CORP, SUITE 358-255 NEWPORT DRIVE, PORT MOODY, A1, V3H5M, 604-461-9339 - 930,000 ($93,000.00) Equity, (File 333-124284 - Apr. 25) (BR. 09) S-1 Ruths Chris Steak House, Inc., 3321 HESSMER AVENUE, METAIRIE, LA, 70002, (504) 454-6560 - 0 ($235,000,000.00) Equity, (File 333-124285 - Apr. 25) (BR. 05) SB-2 CTT INTERNATIONAL DISTRIBUTORS INC., 2438 MARAINE DRIVE SUITE 216, WEST ANCOUVER, A1, V7V 1L2, 6049131883 - 4,182,933 ($418,293.00) Debt Convertible into Equity, (File 333-124286 - Apr. 25) (BR. 08) S-1 BORDEN CHEMICAL INC, 180 EAST BROAD ST, 22ND FLOOR, COLUMBUS, OH, 43215, 6142254000 - 0 ($800,000,000.00) Equity, (File 333-124287 - Apr. 25) (BR. 06) S-3 HEALTH GRADES INC, 44 UNION BLVD, STE 600, LAKEWOOD, CO, 80228, 3037160041 - 0 ($46,259,552.00) Equity, (File 333-124288 - Apr. 25) (BR. 01) S-8 MINDSPEED TECHNOLOGIES, INC, 4000 MACARTHUR BOULEVARD, EAST TOWER, NEWPORT BEACH, CA, 92660, 9495793000 - 0 ($15,298,683.00) Equity, (File 333-124289 - Apr. 25) (BR. 36) S-8 ACCESS INTEGRATED TECHNOLOGIES INC, 55 MADISON AVE, MORRISTOWN, NJ, 07960, 973-290-0080 - 850,000 ($5,236,000.00) Other, (File 333-124290 - Apr. 25) (BR. 08) S-8 INFE HUMAN RESOURCES INC, 67 WALL STREET, NEW YORK, NY, 10005, 2,240,000 ($8,960.00) Equity, (File 333-124291 - Apr. 25) (BR. 08) S-8 NMXS COM INC, 5021 INDIAN SCHOOL ROAD NE, SUITE 200, ALBUQUERQUE, NM, 87110, 505-255-1999 - 5,000,000 ($1,150,000.00) Equity, (File 333-124292 - Apr. 25) (BR. 03) SB-2 DOBI MEDICAL INTERNATIONAL INC, 1200 MACARTHUR BLVD, MAHWAH, NJ, 07430, 2017606464 - 36,996,330 ($24,521,063.00) Equity, (File 333-124293 - Apr. 25) (BR. 36) S-8 MERCURY COMPUTER SYSTEMS INC, 199 RIVERNECK RD, CHELMSFORD, MA, 01824, 9782561300 - 1,000,000 ($25,400,000.00) Equity, (File 333-124294 - Apr. 25) (BR. 36) S-8 AK STEEL HOLDING CORP, 703 CURTIS ST, MIDDLETOWN, OH, 45043, 5134255000 - 0 ($48,700,000.00) Equity, (File 333-124296 - Apr. 25) (BR. 06) S-8 FIRST HORIZON NATIONAL CORP, 165 MADISON AVENUE, MEMPHIS, TN, 38103, 9018186232 - 0 ($125,000,000.00) Equity, (File 333-124297 - Apr. 25) (BR. 07) S-3 WEINGARTEN REALTY INVESTORS /TX/, 2600 CITADEL PLAZA DR, SUITE 300, HOUSTON, TX, 77292, 7138666000 - 77,764 ($2,661,084.08) Equity, (File 333-124298 - Apr. 25) (BR. 08) S-8 FIRST HORIZON NATIONAL CORP, 165 MADISON AVENUE, MEMPHIS, TN, 38103, 9018186232 - 0 ($60,000,000.00) Equity, (File 333-124299 - Apr. 25) (BR. 07) S-8 SUMMUS INC, 434 FAYETTEVILLE STREET, TWO HANOVER SQUARE SUITE 2120, RALEIGH, NC, 27601, 9198075623 - 1,500,000 ($5,175,000.00) Equity, (File 333-124300 - Apr. 25) (BR. 08) S-3 UNIGENE LABORATORIES INC, 110 LITTLE FALLS RD, FAIRFIELD, NJ, 07004-2193, 9738820860 - 3,184,713 ($5,732,483.40) Equity, (File 333-124301 - Apr. 25) (BR. 01) S-2 SUMMUS INC, 434 FAYETTEVILLE STREET, TWO HANOVER SQUARE SUITE 2120, RALEIGH, NC, 27601, 9198075623 - 374,104 ($1,290,658.80) Equity, (File 333-124302 - Apr. 25) (BR. 08) S-4 IAC/INTERACTIVECORP, 152 WEST 57TH ST, 42ND FLOOR, NEW YORK, NY, 10019, 2123147300 - 0 ($19,370,605,099.00) Other, (File 333-124303 - Apr. 25) (BR. 05) SB-2 Milk Bottle Cards Inc., 2032 WEST 1ST AVENUE, VANCOUVER, A1, V6J 1G8, 604-733-6195 - 1,000,000 ($25,000.00) Equity, (File 333-124304 - Apr. 25) (BR. ) S-8 LOYALTYPOINT INC, 3100 FIVE FORKS TRICKUM ROAD, SUITE 401, LILBURN, GA, 30047, 7707369383 - 12,036,096 ($553,660.42) Equity, (File 333-124305 - Apr. 25) (BR. 08) S-3 UNIVERSAL DISPLAY CORP \PA\, 6096710980 - 464,939 ($3,540,511.00) Equity, (File 333-124306 - Apr. 25) (BR. 03) S-1 CARDIOTECH INTERNATIONAL INC, 78-E OLYMPIA AVENUE, WOBURN, MA, 01801-4772, 7819334772 - 0 ($1,531,250.00) Equity, (File 333-124308 - Apr. 25) (BR. 36) S-3 GREENPOINT MORTGAGE SECURITIES LLC, 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-124309 - Apr. 25) (BR. 05) S-3 CATERPILLAR FINANCIAL SERVICES CORP, 2120 WEST END AVE, NASHVILLE, TN, 37203, 6153418462 - 0 ($10,000,000,000.00) Other, (File 333-124310 - Apr. 25) (BR. 36) S-4 MIKOHN GAMING CORP, 920 PILOT ROAD, LAS VEGAS, NV, 89119, 7028963890 - 0 ($12,975,000.00) Equity, (File 333-124311 - Apr. 25) (BR. 06) SB-2 PATRIOT NATIONAL BANCORP INC, 900 BEDFORD ST, STAMFORD, CT, 06901, 2033247500 - 0 ($12,000,000.00) Equity, (File 333-124312 - Apr. 25) (BR. 07) SB-2 SYSCAN IMAGING INC, 1754 TECHNOLOGY DRIVE, SAN JOSE, CA, 95110, 408-436-9888 - 2,984,000 ($3,916,500.00) Other, (File 333-124313 - Apr. 25) (BR. 03) S-3 OYO GEOSPACE CORP, 7007 PINEMONT DR., HOUSTON, TX, 77040, 7139864444 - 1,400,000 ($26,656,000.00) Equity, (File 333-124314 - Apr. 25) (BR. 36) SB-2 Endavo Media & Communications, Inc., 50 WEST BROADWAY, SUITE 400, SALT LAKE CITY, UT, 84101, 801-297-8500 - 0 ($10,399,927.29) Equity, (File 333-124315 - Apr. 25) (BR. 37) 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 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: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------ 110 MEDIA GROUP, INC. DE 4.01 04/18/05 1ST CONSTITUTION BANCORP NJ 2.02,9.01 04/25/05 1ST STATE BANCORP INC VA 2.02,9.01 04/22/05 ABM INDUSTRIES INC /DE/ DE 8.01,9.01 04/21/05 ACTIVANT SOLUTIONS INC /DE/ DE 1.01,2.03,5.02,9.01 04/22/05 ADELPHIA COMMUNICATIONS CORP DE 1.01,9.01 04/20/05 ADELPHIA COMMUNICATIONS CORP DE 7.01 04/25/05 ADVANCIS PHARMACEUTICAL CORP 1.01,9.01 04/25/05 ADVANT E CORP DE 5.02,9.01 04/25/05 ADVENTRX PHARMACEUTICALS INC DE 8.01,9.01 04/25/05 AEP INDUSTRIES INC DE 1.01,9.01 04/19/05 AEROGEN INC DE 1.01,3.01,5.02,9.01 04/19/05 AFC ENTERPRISES INC MN 8.01,9.01 04/21/05 AFFILIATED MANAGERS GROUP INC DE 3.02,7.01,9.01 04/19/05 ALCOA INC PA 1.01,2.03,5.02,9.01 04/22/05 ALLIANCE TOWERS INC FL 2.01,9.01 04/14/05 ALLSTATE LIFE INSURANCE CO 1.01,1.02 04/19/05 ALLSTATE LIFE INSURANCE CO OF NEW YOR 1.01,1.02 04/19/05 ALPHASMART INC DE 1.01,9.01 04/20/05 ALTERA CORP DE 2.02,9.01 04/25/05 ALTIRIS INC DE 2.02,9.01 04/25/05 AMERICAN BILTRITE INC DE 8.01 04/22/05 AMERICAN EAGLE OUTFITTERS INC DE 1.01 04/18/05 AMERICAN NATIONAL BANKSHARES INC VA 8.01 04/22/05 AMERICAN RETIREMENT CORP TN 5.02 04/19/05 AMERICAN RIVER BANKSHARES CA 5.02 04/22/05 AMERICAN VANTAGE COMPANIES NV 3.01,9.01 04/19/05 AMERICREDIT CORP TX 2.02,9.01 04/25/05 AMGEN INC DE 1.01 04/19/05 ANADIGICS INC DE 9.01 04/02/05 ANCHOR GLASS CONTAINER CORP /NEW DE 1.01,5.02,9.01 04/22/05 APPLIANCE RECYCLING CENTERS OF AMERIC MN 7.01,9.01 04/20/05 APPLIED IMAGING CORP DE 3.01 04/19/05 APPLIED INDUSTRIAL TECHNOLOGIES INC OH 1.01,9.01 04/20/05 APPLIED MICRO CIRCUITS CORP DE 1.01 04/19/05 ARCHIPELAGO HOLDINGS INC DE 8.01,9.01 04/22/05 ARCHIPELAGO HOLDINGS INC DE 8.01,9.01 04/22/05 ARENA PHARMACEUTICALS INC DE 3.02 04/22/05 ARKANSAS BEST CORP /DE/ DE 2.02,9.01 04/25/05 ARMANINO FOODS OF DISTINCTION INC /CO CO 2.02,9.01 04/20/05 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 04/25/05 ASHLAND INC KY 2.02,9.01 04/25/05 ASHLAND INC KY 7.01,9.01 04/25/05 ATA HOLDINGS CORP IN 1.01 04/19/05 ATHEROS COMMUNICATIONS INC DE 2.02,9.01 04/25/05 ATHEROS COMMUNICATIONS INC DE 5.02 04/21/05 ATLANTIC LIBERTY FINANCIAL CORP DE 9.01 03/31/05 AUTOBYTEL INC DE 2.05 04/19/05 AUTOCAM CORP/MI MI 1.01,9.01 04/25/05 AVANEX CORP DE 2.02,9.01 04/25/05 AVITAR INC /DE/ DE 1.01,1.02,3.02,9.01 04/19/05 BAYCORP HOLDINGS LTD DE 2.01,9.01 04/20/05 BE AEROSPACE INC DE 2.02 04/25/05 BEACON POWER CORP DE 1.01,8.01,9.01 04/22/05 BELLACASA PRODUCTIONS INC NV 5.02 04/25/05 BioMed Realty Trust Inc MD 1.01,9.01 04/19/05 BIOSOURCE INTERNATIONAL INC DE 2.02,9.01 04/25/05 BLOUNT INTERNATIONAL INC DE 5.02,9.01 04/19/05 BMC SOFTWARE INC DE 1.01 04/22/05 BMW VEHICLE OWNER TRUST 2002-A 9.01 04/25/05 BMW VEHICLE OWNER TRUST 2003-A 9.01 04/25/05 BMW Vehicle Owner Trust 2004-A 9.01 04/25/05 BMW Vehicle Owner Trust 2005-A 9.01 04/25/05 BNP RESIDENTIAL PROPERTIES INC MD 8.01,9.01 04/21/05 BORDERS GROUP INC DE 1.01,9.01 04/21/05 BOYD GAMING CORP NV 2.02,9.01 04/25/05 BRANDYWINE OPERATING PARTNERSHIP LP / DE 2.02,9.01 04/21/05 BRANDYWINE REALTY TRUST MD 2.02,9.01 04/21/05 BROADWAY FINANCIAL CORP \DE\ DE 4.01,9.01 04/19/05 BROOKLINE BANCORP INC DE 2.02,7.01,9.01 04/21/05 CACHE INC FL 4.01 04/19/05 CALIFORNIA PIZZA KITCHEN INC DE 1.01,9.01 04/25/05 CAMCO FINANCIAL CORP DE 2.02,9.01 04/22/05 CAPITOL BANCORP LTD MI 2.02 04/21/05 CAPSTEAD MORTGAGE CORP MD 2.02,9.01 04/21/05 CardioVascular BioTherapeutics, Inc. DE 2.02,9.01 04/25/05 CARMIKE CINEMAS INC DE 1.01,7.01,9.01 04/19/05 CARPENTER TECHNOLOGY CORP DE 2.02,9.01 04/25/05 CARREKER CORP DE 8.01 04/22/05 CASCADE NATURAL GAS CORP WA 2.02,9.01 04/21/05 CCF HOLDING CO GA 4.01,9.01 04/19/05 CENDANT CORP DE 2.02,9.01 04/25/05 Centerplate, Inc. DE 5.02,9.01 04/22/05 CENTERSTATE BANKS OF FLORIDA INC FL 2.02,9.01 04/25/05 CENTRAL EUROPEAN MEDIA ENTERPRISES LT 8.01 04/25/05 CHARLES & COLVARD LTD NC 1.01,9.01 04/22/05 CHENIERE ENERGY INC DE 8.01,9.01 04/25/05 CHESAPEAKE ENERGY CORP OK 5.02,9.01 04/21/05 CHESAPEAKE ENERGY CORP OK 2.03 04/19/05 CHESAPEAKE ENERGY CORP OK 3.02 04/13/05 AMEND CHEVRON PHILLIPS CHEMICAL CO LLC DE 1.01 04/21/05 CHINA DIGITAL COMMUNICATION GROUP NV 1.01,9.01 04/21/05 CHINA DIGITAL COMMUNICATION GROUP NV 2.02,9.01 04/25/05 CHINA NETTV HOLDINGS INC NV 3.02,8.01 04/18/05 CHITTENDEN CORP /VT/ VT 7.01,9.01 04/25/05 CHROMAVISION MEDICAL SYSTEMS INC DE 2.02,7.01,9.01 04/21/05 CHUBB CORP NJ 2.02,9.01 04/25/05 CINCINNATI FINANCIAL CORP OH 2.03,8.01,9.01 04/21/05 CINCINNATI FINANCIAL CORP OH 7.01,9.01 04/25/05 CIRRUS LOGIC INC DE 2.02,7.01 04/25/05 CITIZENS BANCORP OF VIRGINIA INC VA 2.02,9.01 04/20/05 CITIZENS COMMUNITY BANCORP 8.01,9.01 04/22/05 CKE RESTAURANTS INC DE 2.02,7.01,9.01 04/25/05 CLARKSTON FINANCIAL CORP 2.02,9.01 04/25/05 CNET NETWORKS INC DE 2.02,9.01 03/31/05 COACHMEN INDUSTRIES INC IN 2.02,7.01,9.01 04/20/05 COAST FINANCIAL HOLDINGS INC 2.02,7.01 04/22/05 COCA COLA CO DE 1.01,9.01 04/25/05 Cogent, Inc. DE 2.02,9.01 04/25/05 COGNIGEN NETWORKS INC CO 1.01 04/19/05 COLONY BANKCORP INC GA 2.02,7.01,9.01 04/19/05 COLUMBIA BANCORP MD 2.02,9.01 04/25/05 COMM BANCORP INC PA 2.02,9.01 04/22/05 COMMERCIAL CAPITAL BANCORP INC NV 8.01,9.01 04/19/05 COMMERCIAL CAPITAL BANCORP INC NV 2.02,9.01 04/25/05 COMMERCIAL CAPITAL BANCORP INC NV 2.02,9.01 04/25/05 COMMONWEALTH BANKSHARES INC VA 8.01,9.01 04/22/05 COMMUNITY BANCORP INC DE 1.01,9.01 04/22/05 COMPUTER SCIENCES CORP NV 8.01 04/21/05 CONGOLEUM CORP DE 8.01,9.01 04/22/05 CONSTELLATION BRANDS, INC. DE 7.01,9.01 04/25/05 COOPER CAMERON CORP DE 2.02,9.01 04/25/05 CRAFTMADE INTERNATIONAL INC DE 1.01 04/19/05 CRANE CO /DE/ DE 2.02,8.01,9.01 04/25/05 CRAWFORD & CO GA 2.02,9.01 04/25/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 04/25/05 CWALT INC 8.01,9.01 04/22/05 CWALT INC 9.01 04/25/05 CWALT INC 8.01,9.01 04/22/05 CWALT INC 8.01,9.01 04/25/05 CYANOTECH CORP NV 7.01,8.01,9.01 04/13/05 CYBER DEFENSE SYSTEMS INC FL 1.01 04/25/05 DATAWATCH CORP DE 2.02,9.01 04/25/05 DELIGHTFULLY FROZEN CORP 4.01 04/21/05 DEVELOPERS DIVERSIFIED REALTY CORP OH 9.01 04/25/05 DIALOG GROUP INC UT 8.01 04/21/05 DIMECO INC PA 2.02 04/22/05 DIMON INC VA 8.01,9.01 04/25/05 DONEGAL GROUP INC DE 1.01,5.02 04/21/05 DOUBLECLICK INC DE 1.01,8.01,9.01 04/25/05 DREW INDUSTRIES INC DE 8.01,9.01 04/21/05 DUPONT PHOTOMASKS INC DE 1.01 04/22/05 EAST PENN FINANCIAL CORP 2.02,9.01 04/21/04 ECHELON CORP DE 2.02,9.01 04/20/05 EDGAR ONLINE INC DE 8.01,9.01 04/25/05 EMBARCADERO TECHNOLOGIES INC 3.01,9.01 04/19/05 EMCOR GROUP INC DE 1.01,9.01 04/25/05 ENERGYSOUTH INC AL 1.01 04/19/05 ENGINEERED SUPPORT SYSTEMS INC MO 2.01,9.01 02/07/05 AMEND ENTERGY CORP /DE/ DE 2.02,7.01,9.01 04/25/05 EQUINIX INC DE 5.02,9.01 04/21/05 ERIE INDEMNITY CO PA 2.02,9.01 04/25/05 ERIE INDEMNITY CO PA 1.01 04/25/05 EWORLDMEDIA HOLDINGS INC NV 3.01 04/21/05 EXACT SCIENCES CORP DE 2.02,9.01 04/25/05 EXELON CORP PA 2.02,7.01,9.01 04/25/05 FARMERS NATIONAL BANC CORP /OH/ OH 2.02,9.01 04/25/05 FBR Securitization, Inc. 8.01,9.01 04/21/05 FIELDSTONE INVESTMENT CORP 7.01,9.01 04/25/05 FIND SVP INC NY 9.01 03/31/05 AMEND FIRST CITIZENS BANCSHARES INC /DE/ DE 2.02,7.01,9.01 04/25/05 FIRST FRANKLIN CORP DE 2.02,9.01 04/22/05 FIRST HORIZON NATIONAL CORP TN 1.01,5.02,9.01 04/19/05 FIRST INDIANA CORP IN 5.03,8.01,9.01 04/20/05 FIRST INTERSTATE BANCSYSTEM INC MT 2.02,7.01,9.01 04/25/05 FIRST OAK BROOK BANCSHARES INC DE 5.03,9.01 04/25/05 FIRST OTTAWA BANCSHARES INC DE 2.02,9.01 04/25/05 FLORIDA COMMUNITY BANKS INC FL 2.02,7.01,9.01 04/25/05 FLOTEK INDUSTRIES INC/CN/ DE 2.01,9.01 02/14/05 FNB CORP/FL/ FL 1.01,9.01 04/25/05 FOREST OIL CORP NY 4.01 04/20/05 FORMFACTOR INC DE 7.01 04/25/05 FULL HOUSE RESORTS INC DE 7.01 04/25/05 GARDNER DENVER INC DE 2.02,8.01,9.01 04/25/05 GEORGIA BANCSHARES INC// GA 2.02,9.01 04/22/05 GERON CORPORATION DE 8.01,9.01 04/22/05 Global Materials & Services, Inc. 3.01 04/21/05 Global Pharmatech, Inc. DE 4.01,9.01 04/20/05 Global Pharmatech, Inc. DE 2.01,9.01 02/09/05 AMEND GOLDMAN SACHS GROUP INC/ DE 3.03,5.03,8.01,9.01 04/22/05 GOTTSCHALKS INC DE 5.02 04/22/05 GRANDSOUTH BANCORPORATION SC 2.02,9.01 04/21/05 GREENFIELD ONLINE INC DE 9.01 02/08/05 AMEND GREENHILL & CO INC 2.02,9.01 04/21/05 GREENWORKS CORP DE 1.02 03/31/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 04/22/05 GTC BIOTHERAPEUTICS INC MA 7.01,9.01 04/25/05 HALLWOOD GROUP INC DE 1.01,8.01,9.01 04/22/05 HARBOR GLOBAL CO LTD 2.02,9.01 04/25/05 HARRINGTON WEST FINANCIAL GROUP INC/C 2.02,9.01 04/25/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/21/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/21/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/15/05 HEALTHSTREAM INC TN 5.02 04/22/05 HEARTLAND FINANCIAL USA INC DE 2.02,9.01 03/31/05 HESPERIA HOLDING INC 7.01,9.01 04/25/05 HFC REVOLVING CORP HOUSEHOLD HOME EQ DE 9.01 04/20/05 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE 9.01 04/20/05 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE 9.01 04/20/05 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE 9.01 04/20/05 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE 9.01 04/20/05 HOPFED BANCORP INC DE 2.02,9.01 04/22/05 HOST MARRIOTT CORP/ MD 2.03,9.01 04/20/05 HOUSEHOLD HOME EQUITY LOAN TRUST 2002 DE 9.01 04/20/05 HOUSEHOLD MORTGAGE LOAN TRUST 2002 HC 9.01 04/20/05 HOUSEHOLD MORTGAGE LOAN TRUST 2003-HC DE 9.01 04/20/05 HOUSEHOLD MORTGAGE LOAN TRUST 2003-HC DE 9.01 04/20/05 Household Mortgage Loan Trust 2004-HC DE 9.01 04/20/05 HUDSON UNITED BANCORP NJ 1.01 04/21/05 HUDSON UNITED BANCORP NJ 2.02,9.01 04/25/05 HUNT J B TRANSPORT SERVICES INC AR 8.01,9.01 04/21/05 HUNTINGTON BANCSHARES INC/MD MD 2.02,9.01 04/25/05 I2 TELECOM INTERNATIONAL INC WA 1.01,3.02,9.01 04/19/05 IA GLOBAL INC DE 2.01,9.01 04/20/05 IDAHO GENERAL MINES INC ID 5.02,8.01,9.01 04/19/05 IKONICS CORP 2.02,9.01 04/22/05 IMMERSION CORP DE 2.02,9.01 04/25/05 IMMUNICON CORP 5.02,7.01,9.01 04/25/05 IN STORE MEDIA SYSTEMS INC NV 4.01,9.01 04/21/05 INDEPENDENT BANK CORP /MI/ MI 2.02,9.01 04/25/05 INDUSTRIAL SERVICES OF AMERICA INC /F FL 2.02,9.01 04/25/05 INDYMAC MBS INC 8.01,9.01 04/21/05 INDYMAC MBS INC 9.01 04/25/05 INNOVO GROUP INC DE 8.01,9.01 04/21/05 INSTINET GROUP INC DE 2.02,9.01 04/25/05 INSTINET GROUP INC DE 1.01,2.02,9.01 04/22/05 INTEGRAL SYSTEMS INC /MD/ MD 1.01 04/20/05 INTEGRATED SILICON SOLUTION INC DE 2.02,9.01 04/25/05 INTERNATIONAL LEASE FINANCE CORP CA 1.01,9.01 04/20/05 INTERNATIONAL MICROCOMPUTER SOFTWARE CA 7.01,9.01 04/23/05 INTERNATIONAL PAPER CO /NEW/ NY 5.02,9.01 04/25/05 INTERPHASE CORP TX 2.02,9.01 04/20/05 INTROGEN THERAPEUTICS INC 1.01,3.02 04/20/05 INYX INC NV 1.01,7.01,9.01 04/21/05 JB OXFORD HOLDINGS INC DE 3.01,9.01 04/19/05 JCM PARTNERS LLC DE 9.01 04/21/05 AMEND JDA SOFTWARE GROUP INC DE 2.02,9.01 04/25/05 JPMCC Commercial Mortgage Pass-Throug DE 8.01,9.01 04/15/05 K FED BANCORP 8.01,9.01 04/21/05 KANA SOFTWARE INC DE 3.01,9.01 04/19/05 KIMBERLY CLARK CORP DE 2.02 03/31/05 KIMCO REALTY CORP MD 2.02 04/25/05 KIMCO REALTY CORP MD 1.01,2.03,9.01 04/21/05 LABONE INC/ MO 1.01 04/20/05 LANDAUER INC DE 7.01,9.01 04/25/05 LB-UBS Commercial Mortgage Trust 2005 1.01 04/20/05 LCC INTERNATIONAL INC DE 1.01,5.02 04/19/05 LEARNING CARE GROUP, INC MI 8.01,9.01 04/22/05 LENNOX INTERNATIONAL INC DE 8.01 04/21/05 LEUCADIA NATIONAL CORP NY 7.01 04/25/05 LIMELIGHT MEDIA GROUP INC NV 7.01 04/25/05 LINCOLN BANCORP /IN/ IN 1.01,2.02,5.02,9.01 04/19/05 LITTLE SIOUX CORN PROCESSORS LLC 1.01 04/19/05 LONG ISLAND FINANCIAL CORP DE 2.02,9.01 04/25/05 LOOKSMART LTD DE 1.01,9.01 04/19/05 LOYALTYPOINT INC DE 1.01 04/19/05 LSB CORP 2.02,9.01 04/22/05 MAGNITUDE INFORMATION SYSTEMS INC DE 8.01 04/25/05 MAIN STREET TRUST INC IL 2.02,9.01 04/25/05 MANDALAY RESORT GROUP NV 8.01,9.01 04/21/05 MARKETSHARE RECOVERY INC DE 4.01 04/18/05 MARTEN TRANSPORT LTD DE 8.01 04/22/05 MASSBANK CORP DE 2.02,9.01 04/21/05 MATRIX SERVICE CO DE 1.01,2.03,3.02,9.01 04/22/05 MAXXAM INC DE 8.01 04/25/05 MBIA INC CT 1.01,9.01 04/14/05 MDU RESOURCES GROUP INC DE 1.01 04/19/05 MEADOWBROOK INSURANCE GROUP INC MI 8.01,9.01 04/19/05 MEDICAL STAFFING NETWORK HOLDINGS INC DE 7.01,9.01 04/25/05 MERRILL LYNCH & CO INC DE 1.01 04/22/05 MERRILL MERCHANTS BANCSHARES INC ME 2.02,9.01 04/25/05 METALS USA INC DE 2.02,9.01 04/25/05 MGM MIRAGE DE 7.01,8.01,9.01 04/19/05 MICRON ENVIRO SYSTEMS INC NV 8.01 04/25/05 MICRON TECHNOLOGY INC DE 5.02 04/19/05 AMEND MICROSOFT CORP WA 5.02,9.01 04/25/05 MIDWEST BANC HOLDINGS INC DE 4.01,9.01 04/19/05 MIDWESTONE FINANCIAL GROUP INC IA 2.02,9.01 04/25/05 MINDSPEED TECHNOLOGIES, INC DE 2.02,9.01 04/25/05 MMI PRODUCTS INC DE 5.02 04/21/05 MOLEX INC DE 2.02,5.02,8.01,9.01 04/25/05 MONEY TREE LENDING GROUP, INC. 4.01 04/21/05 MONSANTO CO /NEW/ DE 1.01,9.01 04/19/05 MOSCOW CABLECOM CORP DE 7.01,9.01 04/25/05 MOTORCAR PARTS AMERICA INC NY 1.01,9.01 04/22/05 MULTI COLOR CORP OH 8.01,9.01 04/22/05 MYMETICS CORP DE 4.02,9.01 04/15/05 NASDAQ STOCK MARKET INC DE 7.01,9.01 04/25/05 NATIONAL AUTO CREDIT INC /DE DE 1.01,9.01 04/22/05 NATIONAL CITY AUTO RECEIVABLES TRUST DE 8.01,9.01 04/15/05 NATIONAL CITY AUTO RECEIVABLES TRUST 8.01,9.01 04/15/05 NATIONAL CITY CREDIT CARD MASTER TRUS 8.01,9.01 04/15/05 NATIONAL COAL CORP FL 8.01,9.01 04/19/05 National Collegiate Student Loan Trus 8.01,9.01 04/25/05 National Collegiate Student Loan Trus 8.01,9.01 04/25/05 NATIONAL PENN BANCSHARES INC PA 7.01,9.01 04/25/05 NATIONAL WATERWORKS INC 2.02,9.01 04/25/05 NAVIGANT CONSULTING INC DE 1.01,9.01 04/18/05 NEOFORMA INC DE 2.02,9.01 04/25/05 NEPHROS INC DE 1.01,5.02,5.03 04/19/05 NETMANAGE INC DE 2.02,9.01 04/25/05 NETWORTH TECHNOLOGIES, INC. DE 5.02,9.01 04/19/05 NewMarket Technology Inc NV 8.01,9.01 04/25/05 NEWPARK RESOURCES INC DE 1.01,9.01 04/20/05 NEXIA HOLDINGS INC NV 2.01,7.01 04/20/05 NEXT INC/TN DE 8.01,9.01 04/25/05 NOBLE INTERNATIONAL, LTD. DE 2.02,9.01 04/20/05 NORTH VALLEY BANCORP CA 8.01,9.01 04/21/05 NORTH VALLEY BANCORP CA 8.01,9.01 04/22/05 NORTHERN BORDER PARTNERS LP DE 8.01,9.01 04/25/05 NORTHERN BORDER PIPELINE CO TX 8.01 04/25/05 NORTHERN EMPIRE BANCSHARES CA 2.02 04/22/05 NORTHWEST HORIZON CORP 4.01,9.01 04/04/05 NORTHWEST INDIANA BANCORP IN 1.01,9.01 04/20/05 NOVOSTE CORP /FL/ FL 3.01,9.01 04/25/05 NUVEEN INVESTMENTS INC DE 2.02,9.01 04/25/05 OCCIDENTAL PETROLEUM CORP /DE/ DE 8.01,9.01 04/21/05 OLD NATIONAL BANCORP /IN/ IN 8.01 04/21/05 OLYMPUS COMMUNICATIONS LP DE 7.01 04/25/05 OMNIVISION TECHNOLOGIES INC DE 3.02,7.01,8.01,9.01 04/19/05 ONLINE RESOURCES CORP DE 3.03,8.01,9.01 04/25/05 ORACLE CORP /DE/ DE 3.02,5.03 04/25/05 OVERLAND STORAGE INC CA 2.02,9.01 04/21/05 OVERSEAS SHIPHOLDING GROUP INC DE 5.02 04/22/05 OWENS ILLINOIS INC /DE/ DE 5.02 04/19/05 PACIFIC ALLIANCE VENTURES LTD NV 5.02,8.01 04/21/05 PACIFIC GAS & ELECTRIC CO CA 1.01,8.01,9.01 04/25/05 PALOMAR ENTERPRISES INC NV 3.01 04/22/05 PARADYNE NETWORKS INC DE 2.02 04/25/05 PARK OHIO HOLDINGS CORP OH 1.01 04/25/05 PARKVALE FINANCIAL CORP PA 2.02,9.01 04/21/05 PATAPSCO BANCORP INC MD 2.02,9.01 04/22/05 PAVILION BANCORP INC 5.02 04/21/05 PAXAR CORP NY 2.02,9.01 04/25/05 PEGASUS WIRELESS CORP CO 1.01,2.01,4.01,5.01,5.02,5.03 04/04/05 AMEND PEOPLES BANCORPORATION INC /SC/ SC 2.02,5.02,9.01 04/21/05 PERFECTDATA CORP CA 2.01,3.02,5.01,7.01,9.01 04/19/05 PG&E CORP CA 1.01,8.01,9.01 04/25/05 PHANTOM FIBER CORP DE 5.02,9.01 04/20/05 PHARMACEUTICAL FORMULATIONS INC DE 2.02,9.01 04/22/05 PHASE III MEDICAL INC/DE DE 3.02,5.02,9.01 04/20/05 PHOENIX FOOTWEAR GROUP INC DE 1.01 04/18/05 PILGRIMS PRIDE CORP DE 2.02,9.01 04/25/05 PILGRIMS PRIDE CORP DE 7.01 04/25/05 PILGRIMS PRIDE CORP DE 7.01 04/25/05 PLACER SIERRA BANCSHARES CA 1.01,5.02,9.01 04/19/05 PLAINS ALL AMERICAN PIPELINE LP DE 5.02 04/22/05 PLUM CREEK TIMBER CO INC DE 9.01 03/31/05 PNM RESOURCES INC NM 4.01 04/25/05 PREFORMED LINE PRODUCTS CO OH 2.02,9.01 04/25/05 PREMIER DEVELOPMENT & INVESTMENT INC NV 8.01 04/21/05 PRIDE INTERNATIONAL INC DE 3.02 04/20/05 PRO PHARMACEUTICALS INC NV 8.01 04/14/05 PROVIDENT BANCORP INC/NY/ DE 2.02,9.01 04/25/05 PROVIDIAN FINANCIAL CORP DE 2.02,9.01 04/25/05 PROXYMED INC /FT LAUDERDALE/ FL 2.03,9.01 04/18/05 PSF GROUP HOLDINGS INC NC 1.01,2.03,8.01,9.01 04/21/05 PTS INC/NV/ NV 3.01 04/22/05 PUBLIC STORAGE INC /CA CA 1.01,3.03,5.03,9.01 04/22/05 QLOGIC CORP DE 5.02 04/22/05 QUANEX CORP DE 7.01 04/25/05 QWEST COMMUNICATIONS INTERNATIONAL IN DE 2.02 04/25/05 RADIAN GROUP INC DE 1.01,5.02,5.03,9.01 04/20/05 RAINMAKER SYSTEMS INC CA 9.01 02/08/05 AMEND REINSURANCE GROUP OF AMERICA INC MO 1.01,2.02,7.01,9.01 04/22/05 RESEARCH FRONTIERS INC DE 4.01 04/14/05 RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 04/25/05 RIGHTNOW TECHNOLOGIES INC MT 2.02,9.01 04/25/05 RIVER VALLEY BANCORP IN 2.02,9.01 04/20/05 RIVERVIEW BANCORP INC WA 2.01,9.01 04/22/05 ROYAL BANCSHARES OF PENNSYLVANIA INC PA 2.02,9.01 03/31/05 RYLAND GROUP INC MD 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