SEC NEWS DIGEST Issue 2005-94 May 17, 2005 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS Following is a schedule of Commission meetings, which will be conducted under provisions of the Government in the Sunshine Act. Meetings will be scheduled according to the requirements of agenda items under consideration. Open meetings will be held in the William O. Douglas Room, Room 1C30, at the Commission's headquarters building, 450 Fifth Street, N.W., Washington, D.C. Visitors are welcome at all open meetings, insofar as space is available. Persons wishing to photograph or videotape Commission meetings must obtain permission in advance from the Secretary of the Commission. Persons wishing to tape record a Commission meeting should notify the Secretary's office 48 hours in advance of the meeting. Any member of the public who requires auxiliary aids such as a sign language interpreter or material on tape to attend a public meeting should contact Rochelle Franks, Office of Administrative and Personnel Management, to make arrangements. Ms. Franks can be reached at TTY number (202) 942-9558. If you are calling from a non-TTY number, please call the Relay Service at 1-800-877-8339. OPEN MEETING – MONDAY, MAY 23, 2005 – 10:00 A.M. The subject matter of the open meeting scheduled for Monday, May 23, will be: The Commission will hear oral argument on an appeal by Rita J. McConville from the decision of an administrative law judge. The administrative law judge found that McConville, formerly the chief financial officer of Akorn, Inc. (Akorn), had significant responsibility for the financial statements in the Form 10-K for the year ended Dec. 31, 2000, (2000 Form 10-K) filed by Akorn, which materially inflated Akorn’s accounts receivable, net sales, and assets; caused Akorn to maintain inaccurate books and records; and falsely assured Akorn’s auditors that the financial statements in the 2000 Form 10-K complied with Generally Accepted Accounting Principles and that she did not know of any events that would materially impact those financial statements. In so doing, the law judge found, McConville violated Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5, 13b2-1 and 13b2-2 thereunder, and caused Akorn to violate Sections 13(a) and 13(b)(2) of the Exchange Act and Rules 12b-20 and 13a-1 thereunder. The law judge ordered McConville to cease and desist from violating and causing violations of these provisions, and to pay disgorgement in the amount of $115,858, plus prejudgment interest. Among the issues likely to be argued are: 1. whether McConville’s involvement in the preparation and filing of the 2000 Form 10-K was sufficient to provide a basis for liability; 2. whether McConville knew that Akorn did not have a system of internal accounting controls for its accounts receivable necessary for the preparation of accurate financial statements and knowingly failed to implement such a system; 3. whether the Order Instituting Proceedings gave McConville adequate notice of the claims lodged against her and the grounds on which those claims allegedly rested; 4. whether a cease-and-desist order against McConville is in the public interest; and 5. whether disgorgement should be ordered, and if so, in what amount. CLOSED MEETING - WEDNESDAY, MAY 25, 2005 – 2:00 P.M. The subject matter of the closed meeting scheduled for Wednesday, May 25, will be: Formal orders of investigations; Institution and settlement of injunctive actions; and Institution and settlement of administrative proceedings of an enforcement nature. 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) 942-7070. COMMISSION SUSPENDS TRADING IN SINO SILVER CORP. The Commission announced the temporary suspension of trading of the securities of Sino Silver Corp. (Sino) (stock symbol SSLV), commencing at 9:30 a.m. EST on May 17, 2005 through 11:59 p.m. EST, on May 31, 2005. The Commission temporarily suspended trading in the securities of Sino because of concerns about the accuracy and completeness of information about Sino contained in press releases and public filings with the Commission relating to a change in control over Sino. In addition, the Commission is concerned that Sino, its affiliates, and others may be engaged in the unlawful distribution of restricted Sino securities through the Over-the-Counter Bulletin Board. The Commission cautions brokers, dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by Sino. Further, brokers and dealers should be alert to the fact that, pursuant to Rule 15c2-11 under the Exchange Act, at the termination of the trading suspension, no quotation may be entered unless and until they have strictly complied with all of the provisions of the rule. If any broker or dealer has any questions as to whether or not he has complied with the rule, he should not enter any quotation but immediately contact the staff of the Securities and Exchange Commission in Washington, DC. If any broker or dealer is uncertain as to what is required by Rule 15c2- 11, he should refrain from entering quotations relating to Sino securities until such time as he has familiarized himself with the rule and is certain that all of its provisions have been met. If any broker or dealer enters any quotation which is in violation of the rule, the Commission will consider the need for prompt enforcement action. If any broker-dealer or other person has any information that may relate to this matter, they should communicate it immediately to Yuri B. Zelinsky, Assistant Director, Division of Enforcement at the Securities and Exchange Commission. He can be reached at (202) 942-4890. (Rel. 34- 51698) ENFORCEMENT PROCEEDINGS COMMISSION DECLARES DECISION AS TO NEUROTECH DEVELOPMENT CORPORATION FINAL The decision of an administrative law judge with respect to Neurotech Development Corporation has become final. Neurotech had filed a petition for review of the law judge's decision but has now withdrawn its petition. The law judge found that Neurotech violated Section13(a) of the Securities Exchange Act of 1934, and Exchange Act Rules13a-1 and13a-13 by failing to file annual and quarterly reports for any fiscal period subsequent to its fiscal quarter ended Dec. 31, 2002. The law judge revoked the registration of all securities of Neurotech Development Corporation. (Rel. 34-51697; File No. 3-11724) SEC SETTLES INSIDER TRADING CHARGES AGAINST FORMER NEW JERSEY POLITICAL FIGURE The Commission today announced that on May 4 the U.S. District Court for the Southern District of New York entered a settled Final Judgment as to Defendant Gary B. Taffet, in the Commission’s previously filed civil injunctive insider trading action, U.S. Securities and Exchange Commission v. Fiore J. Gallucci, Ronald A. Manzo, and Gary B. Taffet, No. 04 CV 04493 (SAS) (S.D.N.Y. filed June 16, 2004). The Commission’s complaint alleges that Taffet and two other defendants traded on the basis of material, nonpublic information regarding the identities of target companies in contemplated mergers and acquisitions and/or tipped others with that information. The complaint alleges that, at various times during 1998 and 1999, Taffet received tips from his friend and associate, Ronald A. Manzo, about the target companies and used this information to purchase securities in the companies prior to the public announcements of the proposed mergers or acquisitions, realizing substantial profits. The complaint further alleges that Taffet tipped others who also traded in the target company securities and realized substantial profits. Defendants Fiore J. Gallucci and Manzo previously consented to a settlement of the Commission’s action against them. The Final Judgment against Taffet permanently enjoins him from further violations of Sections 10(b) and 14(e) of the Securities Exchange Act of 1934 and Rules 10b-5 and 14e-3 thereunder and orders Taffet to pay disgorgement of $402,739, together with prejudgment interest thereon in the amount of $119,520, and a civil money penalty of $202,741. Taffet consented to the entry of the Final Judgment, without admitting or denying the allegations in the Commission’s complaint, except as to jurisdiction. [SEC v. Fiore J. Gallucci, Ronald A. Manzo, and Gary B. Taffet, No. 04 CV 04493 (SAS) SDNY] (LR-19224) SEC SETTLES INSIDER TRADING ACTION AGAINST DAVID STRATMAN FOR $50,000 AND OBTAINS FINAL JUDGMENTS AS TO CONSTANTINE SPYROPOULOS, JACOBUS LAM, POTENZA INVESTMENTS, INC., WESTCLIFF PARTNERS, INC., AND QUINTILLION, B.V. On April 25, 2005, the U.S. District Court for the Southern District of New York entered a final judgment by consent against David V. Stratman in connection with insider trading in the securities of U.S. Shoe Corporation and entered a final judgment by default as to Constantine Spyropoulos, Jacobus J. Lam, Potenza Investments, Inc., Westcliff Partners, Inc., and Quintillion, B.V.. The Commission’s complaint, filed in September 2000, alleges eleven individuals and four entities engaged in insider trading in the securities of U.S. Shoe Corp. and Luxottica S.p.A. before the March 3, 1995 public announcement that Luxottica was commencing a hostile tender offer for U.S. Shoe. The complaint alleges Adrian Alexander obtained information about Luxottica’s from Susi Belli, the Manager of Investor and Public Relations for Luxottica, and then tipped others, including his then business partner Patrick J. Rooney, his former attorney David V. Stratman, and Constantine Spyropoulos. The complaint alleges Patrick J. Rooney then tipped Jacobus J. Lam, who controlled entities Potenza, Westcliff, and Quintillion. Without admitting or denying the Commission’s allegations, Stratman consented to a final judgment: (1) permanently enjoining him from violating Sections 10(b) and 14(e) of the Exchange Act and Rules 10b-5 and 14e-3 thereunder; and (2) ordering him to pay $50,000 in disgorgement. The Final Judgment entered by the Court as to Jacobus J. Lam, Potenza, Westcliff, and Quintillion orders them collectively to pay $856,395 in penalties, representing three times their alleged trading profit. The Final Judgment entered by the Court as to Spyropoulos orders that he pay disgorgement in the amount of $114,150, prejudgment interest of $84,555, and a three-time penalty in the amount of $342,450. The Court earlier entered injunctions against Spyropoulos, Lam, Potenza, Westcliff, and Quintillion enjoining them from violating Sections 10(b) and 14(e) of the Exchange Act and Rules 10b-5 and 14e-3 thereunder. Earlier in this case, Patrick J. Rooney consented to the entry of a final judgment (1) permanently enjoining him from violating Sections 10(b) and 14(e) of the Exchange Act and Rules 10b-5 and 14e-3 thereunder; (2) ordering him to pay disgorgement of $405,290 representing the alleged illegal profits of his tippees including Lam, Potenza, Quintillion, and Westcliffe; (3) ordering him to pay prejudgment interest of $231,568; and (4) ordering him to pay a one-time penalty of $405,290. In addition, Pavel Hillel consented to the entry of a final judgment (1) permanently enjoining him from violating Sections 10(b) and 14(e) of the Exchange Act and Rules 10b-5 and 14e-3 thereunder; (2) ordering him to pay a civil penalty of $6,375; and (3) ordering him to pay disgorgement of $6,375 plus prejudgment interest of $5,434.83. John Rooney consented to the entry of a final judgment (1) permanently enjoining him from violating Sections 10(b) and 14(e) of the Exchange Act and Rules 10b-5 and 14e-3 thereunder; and (2) ordering him to pay a civil penalty of $102,950. Alexander consented to the entry of a final judgment (1) permanently enjoining him from violating Sections 10(b) and 14(e) of the Exchange Act and Rules 10b-5 and 14e-3 thereunder; (2) ordering him to pay a two-time civil penalty of $420,195; and (3) ordering him to pay $2.00 in disgorgement. The remaining defendants, Patrick G. Rooney, Rooney Trading, Inc., Gianna Toffoli, Susi Belli, and Penelope Afouxenide, were earlier dismissed. [SEC v. Adrian A. Alexander (formerly known as “Adrian Antoniu”), et al., 00 CV 7290 (LTS) SDNY] (LR-19225) COMPLAINT FILED AGAINST SCOTT HOLLENBECK, TIMOTHY BRADSHAW AND STEVEN GILLEY The Commission announced that on May 13, 2005, it filed a complaint in the United States District Court for the Northern District of Georgia against Scott B. Hollenbeck (Hollenbeck), Timothy L. Bradshaw (Bradshaw) and Steven K. Gilley (Gilley). The defendants worked as commissioned sales agents for Mobile Billboards of America, Inc. (Mobile Billboards). Mobile Billboards and others were permanently enjoined from future violations of the registration, antifraud and broker-dealer registration provisions of the federal securities laws on Sept. 21, 2004. SEC v. Mobile Billboards of America, Inc., et al., Civil Action No. 1:04-CV- 2763, N.D.Ga. The complaint alleges that Hollenbeck, Bradshaw and Gilley each engaged in the unregistered sale of Mobile Billboards’ securities in the form of investment contracts. The investment contracts included the purchase of two billboard frames which sold for $20,000 per unit. Investors simultaneously leased the billboards back to Outdoor Media Industries, Inc. (Outdoor Media”). Investors were told that Outdoor Media would purportedly pay the lease payments, approximating 13.49% per year, to investors. Mobile Billboards agreed to buy back the billboards after seven years at the full purchase price, purportedly guaranteed by Reserve Guaranty (Reserve Guaranty). According to the complaint, the investment program functioned as a Ponzi scheme and relied on new investor money to make lease payments. The complaint further alleges that the sales materials used by Hollenbeck, Bradshaw and Gilley made false claims about the number of operational billboards and misrepresented the value of other assets. According to the complaint, the defendants knew or recklessly ignored information indicating that the Mobile Billboards program was a Ponzi scheme, and added misrepresentations of their own, including claims that the investment was secured or guaranteed. The complaint also alleges that Hollenbeck, Bradshaw and Gilley were the three highest volume sales agents, selling approximately $11 million, $5.3 million and $4.7 million, respectively, of the Mobile Billboards investments. The complaint charges the defendants with violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Sections 10(b) and 15(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder. The complaint seeks, among other relief, injunctions against future violations, accountings, disgorgement of all ill-gotten gains with prejudgment interest, and the imposition of civil penalties against the defendants. [SEC v. Scott B. Hollenbeck, Timothy L. Bradshaw and Steven K. Gilley, Civil Action No. 1:05-cv-1272, NDGA] (LR- 19226) 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: . SB-2 CONSOLIDATED ENERGY INC, 12508 WEST ATLANTIC BLVD, CORAL SPRINGS, FL, 33071, 954-575-1471 - 7,618,204 ($23,235,522.20) Equity, (File 333-124943 - May. 16) (BR. 04) S-4 Altra Industrial Motion, Inc., 14 HAYWARD STREET, QUINCY, MA, 02171, 617-328-3300 - 0 ($165,000,000.00) Equity, (File 333-124944 - May. 16) (BR. ) S-3 AXM PHARMA INC, 3960 HOWARD HUGHES PARKWAY, SUITE 500, LAS VEGAS, NV, 89109, 7029903659 - 11,839,643 ($16,693,896.63) Other, (File 333-124945 - May. 16) (BR. 01) S-8 OCEANEERING INTERNATIONAL INC, 11911 FM 529, HOUSTON, TX, 77041, 713-329-4500 - 1,200,000 ($40,176,000.00) Equity, (File 333-124947 - May. 16) (BR. 04) S-3 FIRST COMMUNITY BANCORP /CA/, 8587563023 - 0 ($148,648,000.00) Equity, (File 333-124948 - May. 16) (BR. 07) S-1 CF Industries Holdings, Inc., ONE SALEM LAKE DRIVE, LONG GROVE, IL, 60047, (847)438-9500 - 0 ($700,000,000.00) Equity, (File 333-124949 - May. 16) (BR. ) S-1 New York Oil ETF, LP, 1320 HARBOR BAY PARKWAY, SUITE 145, ALMADEDA, CA, 94502, (800) 394-5064 - 0 ($50,450,000.00) Equity, (File 333-124950 - May. 16) (BR. 07) S-2 PROVECTUS PHARMACEUTICALS INC, 7327 OAK RIDGE HWY, SUITE B, KNOXVILLE, TN, 37931, 865-769-4011 - 17,440,943 ($10,375,565.00) Equity, (File 333-124951 - May. 16) (BR. 01) F-1 Aries Maritime Transport LTD, 6 POSIDONOS AVE., KALLITHEA 176 74, ATHENS, J3, 00000, 011-30-210-946-7433 - 0 ($276,000,000.00) Equity, (File 333-124952 - May. 16) (BR. ) S-8 STEWART INFORMATION SERVICES CORP, 1980 POST OAK BLVD, HOUSTON, TX, 77056, 7136258100 - 1,360,000 ($48,103,200.00) Equity, (File 333-124954 - May. 16) (BR. 08) S-8 CORINTHIAN COLLEGES INC, 6 HUTTON CENTRE DR, SUITE 400, SANTA ANA, CA, 92707, 7144273000 - 265,000 ($3,707,350.00) Equity, (File 333-124955 - May. 16) (BR. 37) S-8 WIRELESS FACILITIES INC, 858-228-2000 - 0 ($5,439,152.95) Equity, (File 333-124957 - May. 16) (BR. 37) S-8 ASSET ACCEPTANCE CAPITAL CORP, 0 ($84,156,500.00) Equity, (File 333-124958 - May. 16) (BR. 07) S-3 AROTECH CORP, 632 BROADWAY, STE 1200, NEW YORK, NY, 10012, 6466542107 - 8,717,265 ($12,029,826.00) Equity, (File 333-124959 - May. 16) (BR. 36) S-8 AROTECH CORP, 632 BROADWAY, STE 1200, NEW YORK, NY, 10012, 6466542107 - 7,500,000 ($9,445,320.00) Equity, (File 333-124960 - May. 16) (BR. 36) S-3 AROTECH CORP, 632 BROADWAY, STE 1200, NEW YORK, NY, 10012, 6466542107 - 8,264,463 ($10,082,644.00) Equity, (File 333-124961 - May. 16) (BR. 36) S-4 Securus Technologies, Inc., 8201 TRISTAR DRIVE, IRVING, TX, 75063, 972-988-3737 - 0 ($154,000,000.00) Non-Convertible Debt, (File 333-124962 - May. 16) (BR. ) S-1 Dresser-Rand Group Inc., PAUL CLARK DRIVE, OLEAN, NY, 14760, (716) 375-3000 - 0 ($400,000,000.00) Equity, (File 333-124963 - May. 16) (BR. 36) S-8 NOBLE ENERGY INC, 100 GLENBOROUGH, SUITE 100, HOUSTON, TX, 77067, 2818723100 - 0 ($139,899,452.00) Equity, (File 333-124964 - May. 16) (BR. 04) S-8 OWENS & MINOR INC/VA/, 4800 COX RD, GLEN ALLEN, VA, 23060, 8047479794 - 0 ($97,713,000.00) Equity, (File 333-124965 - May. 16) (BR. 01) S-3 MACROCHEM CORP, 110 HARTWELL AVE, LEXINGTON, MA, 02173, 6178624003 - 4,147,557 ($1,140,578.00) Equity, (File 333-124966 - May. 16) (BR. 01) S-8 APPLEBEES INTERNATIONAL INC, 4551 W 107TH ST STE 100, OVERLAND PARK, KS, 66207, 9139674000 - 4,500,000 ($114,210,000.00) Face Amount Certificates, (File 333-124967 - May. 16) (BR. 05) S-1 Cogent, Inc., 209 FAIR OAKS AVENUE, SOUTH PASADENA, CA, 91030, 626799-8090 - 0 ($271,595,500.00) Equity, (File 333-124968 - May. 16) (BR. 03) S-8 OCCAM NETWORKS INC/DE, 77 ROBIN HILL ROAD, SANTA BARBARA, CA, 93117, (805) 692-2900 - 0 ($5,937,500.00) Equity, (File 333-124969 - May. 16) (BR. 03) S-4 BROWN SHOE CO INC, 8300 MARYLAND AVE, P O BOX 29, ST LOUIS, MO, 63105, 3148544000 - 0 ($150,000,000.00) Non-Convertible Debt, (File 333-124970 - May. 16) (BR. 02) S-1 CBEYOND COMMUNICATIONS INC, 320 INTERSTATE NORTH PARKWAY SE, SUITE 300, ATLANTA, GA, 30339, 678-424-2400 - 0 ($172,500,000.00) Equity, (File 333-124971 - May. 16) (BR. ) N-2 OPPENHEIMER SENIOR FLOATING RATE FUND, 6803 SOUTH TUCSON WAY, N/A, CENTENNIAL, CO, 80112-3924, 303-768-3200 - 150,000,000 ($168,369.85) Non-Convertible Debt, (File 333-124972 - May. 16) (BR. 16) S-3 ENERGY PARTNERS LTD, 201 ST CHARLES AVENUE, NEW ORLEANS, LA, 70170, 5045691875 - 0 ($60,397,648.00) Unallocated (Universal) Shelf, (File 333-124973 - May. 16) (BR. 04) S-3 FLYI INC, 45200 BUSINESS COURT, DULLES, VA, 20166, 7036506000 - 0 ($5,716,048.00) Equity, (File 333-124974 - May. 16) (BR. 05) SB-2 KoKo Petroleum, Inc., 10616 EAGLE NEST STREET, LAS VEGAS, NV, 89141, 702-616-3093 - 60,285,398 ($602,853.98) Equity, (File 333-124975 - May. 16) (BR. ) S-3 LINCOLN NATIONAL CORP, 1500 MARKET STREET STE 3900, CENTRE SQUARE WEST TOWER, PHILADELPHIA, PA, 19102, 2154481475 - 10,115,000 ($427,055,300.00) Equity, (File 333-124976 - May. 16) (BR. 01) S-1 HAYNES INTERNATIONAL INC, 1020 WEST PARK AVE, PO BOX 9013, KOKOMO, IN, 46904, 3174566005 - 0 ($54,668,399.63) Equity, (File 333-124977 - May. 16) (BR. 06) S-3 INTEVAC INC, 356O BASSETT ST, SANTA CLARA, CA, 95054, 4089869888 - 0 ($19,470,000.00) Equity, (File 333-124978 - May. 16) (BR. 36) S-8 MAXTOR CORP, 500 MCCARTHY BLVD, MILPITAS, CA, 95035, 4088945000 - 0 ($207,016,000.00) Equity, (File 333-124979 - May. 16) (BR. 03) 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 ------------------------------------------------------------------------------------------------ 3M CO DE 1.01,9.01 05/12/05 3M CO DE 8.01,9.01 05/16/05 AASTROM BIOSCIENCES INC MI 5.02,5.03,9.01 05/10/05 ABC BANCORP GA 1.01,9.01 05/11/05 ABIOMED INC DE 1.01,2.01,9.01 05/10/05 ACCEPTANCE INSURANCE COMPANIES INC DE 8.01,9.01 05/12/05 ACCESS PHARMACEUTICALS INC DE 1.01,5.02 05/10/05 ACCREDITED HOME LENDERS HOLDING CO DE 1.01,2.03 05/10/05 ACCURIDE CORP DE 8.01,9.01 05/16/05 ADVENTRX PHARMACEUTICALS INC DE 8.01,9.01 05/13/05 AFC ENTERPRISES INC MN 1.01,1.02,2.03,8.01,9.01 05/11/05 AGILENT TECHNOLOGIES INC DE 2.02,9.01 05/16/05 ALAMOSA HOLDINGS INC DE 3.02 05/16/05 ALICO INC FL 8.01 05/16/05 ALLETE INC MN 1.01,7.01 05/10/05 ALLIANCE DATA SYSTEMS CORP DE 7.01,9.01 05/16/05 ALLIANCE LAUNDRY HOLDINGS LLC 2.02,9.01 05/16/05 ALLIANCE ONE INTERNATIONAL, INC. VA 1.01,8.01 05/10/05 ALLIANCE ONE INTERNATIONAL, INC. VA 3.03,8.01,9.01 05/13/05 ALPHARX INC DE 4.02 03/31/04 AMEND AMBASSADORS INTERNATIONAL INC DE 1.01,9.01 05/13/05 AMERICAN EAGLE OUTFITTERS INC DE 2.02,8.01,9.01 05/12/05 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE 8.01,9.01 05/16/05 AMERICAN EXPRESS MASTER TRUST DE 8.01,9.01 05/16/05 AMERICAN HEALTHWAYS INC DE 7.01,9.01 05/16/05 AMERICAN INTERNATIONAL GROUP INC DE 1.01,9.01 05/10/05 AMERICAN MEDIA OPERATIONS INC DE 5.02 05/09/05 AMEND AMERICAN REALTY INVESTORS INC NV 2.02,9.01 05/16/05 AMERICAN TECHNOLOGY CORP /DE/ DE 2.02,9.01 05/10/05 AMERICAN WATER STAR INC NV 3.01,4.02,8.01,9.01 04/18/05 AMEND AMERISOURCEBERGEN CORP DE 5.02,9.01 05/16/05 AMERITRANS CAPITAL CORP DE 2.02,9.01 05/16/05 ANALYTICAL SURVEYS INC CO 9.01 05/13/05 ANVIL HOLDINGS INC DE 2.02,9.01 05/16/05 APHTON CORP DE 5.02 05/10/05 APOLLO INVESTMENT CORP MD 8.01 05/13/05 APPLEBEES INTERNATIONAL INC DE 1.01,9.01 05/11/05 ARC WIRELESS SOLUTIONS INC UT 2.02,9.01 03/16/05 ARIAD PHARMACEUTICALS INC DE 8.01,9.01 05/16/05 ARTISTDIRECT INC DE 9.01 02/28/05 AMEND ASCONI CORP NV 5.01 05/10/05 ASIA PAYMENT SYSTEMS NV 1.01 03/23/05 ATLAS AMERICA INC DE 5.03,9.01 05/10/05 ATMEL CORP DE 1.01,9.01 05/11/05 AUTHENTIDATE HOLDING CORP DE 2.02,9.01 05/16/05 AUTOBYTEL INC DE 2.02,3.01,9.01 05/11/05 AUXILIUM PHARMACEUTICALS INC 1.01,2.03 05/10/05 AVANIR PHARMACEUTICALS CA 1.01,2.02,5.02,9.01 05/16/05 AVATAR SYSTEMS INC TX 8.01,9.01 05/11/05 AVOCENT CORP DE 7.01,9.01 05/16/05 AXM PHARMA INC 2.01,9.01 05/16/05 AXONYX INC NV 1.01,3.03,9.01 05/13/05 AZTAR CORP DE 1.01 05/11/05 AZTAR CORP DE 5.02 12/09/04 AMEND AZTAR CORP DE 5.02 02/17/05 AMEND BA MASTER CREDIT CARD TRUST / 9.01 05/15/05 BADGER PAPER MILLS INC WI 1.01,9.01 05/10/05 BALLISTIC RECOVERY SYSTEMS INC MN 1.01,5.02,9.01 05/10/05 BALLY TOTAL FITNESS HOLDING CORP DE 8.01 05/12/05 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 05/16/05 BANCSHARES OF FLORIDA INC FL 7.01,9.01 05/16/05 BANK HOLDINGS NV 2.02,9.01 05/16/05 BARRETT BUSINESS SERVICES INC MD 5.02,9.01 05/12/05 BCSB BANKCORP INC 2.02,9.01 05/13/05 BDC Capital, Inc. MN 5.02,9.01 05/13/05 BEACON POWER CORP DE 2.02,9.01 05/16/05 Bear Stearns ALT-A Trust, Mortgage Pa DE 8.01,9.01 04/29/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 05/16/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 04/29/05 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 05/13/05 BENCHMARK ELECTRONICS INC TX 1.01 05/11/05 BEXIL CORP MD 4.01,7.01,9.01 04/13/05 AMEND BFC FINANCIAL CORP FL 7.01 05/13/05 BIDVILLE INC NV 1.01,3.02,5.03,9.01 05/09/05 BIO KEY INTERNATIONAL INC MN 2.02,9.01 05/16/05 BIOSANTE PHARMACEUTICALS INC DE 2.02,9.01 05/16/05 BLOCKBUSTER INC DE 1.01 05/10/05 BLUE RIDGE PAPER PRODUCTS INC 2.02,9.01 05/16/05 BOOKS A MILLION INC DE 2.02 05/16/05 BORLAND SOFTWARE CORP DE 1.01,5.03,9.01 05/12/05 BOYDS COLLECTION LTD 2.02,9.01 05/12/05 BROADCAST INTERNATIONAL INC UT 3.02,9.01 05/16/05 BROCADE COMMUNICATIONS SYSTEMS INC DE 4.02,9.01 05/11/05 Brooklyn Federal Bancorp, Inc. X1 2.02,9.01 05/16/05 BSD MEDICAL CORP DE 5.02,7.01 05/16/05 BSQUARE CORP /WA WA 1.01 05/12/05 BUILDING MATERIALS CORP OF AMERICA DE 8.01,9.01 05/10/05 BURKE MILLS INC NC 9.01 04/02/05 CABLEVISION SYSTEMS CORP /NY DE 7.01,9.01 05/16/05 CALPINE CORP DE 8.01 05/10/05 CAM COMMERCE SOLUTIONS INC DE 7.01,9.01 05/16/05 CANTERBURY PARK HOLDING CORP MN 2.02,9.01 05/13/05 CAPCO ENERGY INC CO 2.01,3.02,9.01 05/04/05 AMEND CAPTARIS INC WA 4.01,9.01 04/13/05 AMEND CARDIOGENESIS CORP /CA CA 2.02,9.01 05/16/05 CARMAX AUTO OWNER TRUST 2005-1 DE 8.01,9.01 05/16/05 CARRIZO OIL & GAS INC TX 1.01,9.01 05/10/05 CELLEGY PHARMACEUTICALS INC CA 1.01,3.02,9.01 05/13/05 CENTILLIUM COMMUNICATIONS INC DE 1.01,9.01 05/10/05 CENTURY REALTY TRUST IN 2.02,9.01 05/16/05 CENTURYTEL INC LA 8.01 05/13/05 CEPHEID CA 1.01,9.01 05/12/05 CERIDIAN CORP /DE/ DE 1.01 05/15/05 CHAMPION PARTS INC IL 2.02,9.01 04/14/05 CHAMPION PARTS INC IL 2.02,5.02,9.01 04/03/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 05/10/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 05/16/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 9.01 05/16/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 05/16/05 CHEMED CORP DE 1.01 05/16/05 CHINA BIOPHARMACEUTICALS HOLDINGS INC DE 2.01,9.01 04/14/05 AMEND CHS INC MN 8.01 05/16/05 CHYRON CORP NY 2.02,9.01 05/11/05 CINTAS CORP WA 1.01 04/12/05 CITIBANK CREDIT CARD ISSUANCE TRUST DE 8.01 04/26/05 CITIBANK OMNI-S MASTER TRUST 8.01,9.01 05/16/05 CITIBANK SOUTH DAKOTA N A DE 8.01 04/26/05 CLASSIC BANCSHARES INC DE 8.01,9.01 05/16/05 CLEARANT INC 9.01 03/31/05 AMEND CNB FINANCIAL CORP/PA PA 1.01 05/10/05 COASTAL CARIBBEAN OILS & MINERALS LTD D0 8.01 05/16/05 COGNIGEN NETWORKS INC CO 5.03,9.01 05/12/05 COLLAGENEX PHARMACEUTICALS INC DE 8.01,9.01 05/16/05 COLLEGE LOAN CORP TRUST I DE 8.01,9.01 04/30/05 COLLEGE PARTNERSHIP INC NV 5.02 05/13/05 COLONIAL COMMERCIAL CORP NY 2.02,9.01 05/16/05 COMMUNITY BANKS INC /PA/ PA 8.01,9.01 05/13/05 COMMUNITY TRUST BANCORP INC /KY/ KY 8.01 05/16/05 COMPUTER SCIENCES CORP NV 8.01 05/11/05 CONCORD CAMERA CORP NJ 3.01,9.01 05/16/05 COOPER INDUSTRIES LTD 7.01,9.01 05/16/05 CORTS TRUST FOR THE DOW CHEMICAL CO D DE 8.01,9.01 05/01/05 COSINE COMMUNICATIONS INC DE 2.02,9.01 05/16/05 COVALENT GROUP INC NV 2.02,9.01 05/12/05 COVER ALL TECHNOLOGIES INC DE 2.02,9.01 05/16/05 CRA INTERNATIONAL, INC. MA 2.04,9.01 05/12/05 CROWN RESOURCES CORP WA 4.02 05/11/05 CSFB Mortgage-Backed Pass-Through Cer DE 8.01,9.01 05/16/05 CYTEC INDUSTRIES INC/DE/ DE 2.01,7.01,9.01 02/28/05 AMEND CYTRX CORP DE 2.02,9.01 05/16/05 DARDEN RESTAURANTS INC FL 1.01,3.03,9.01 05/16/05 DATATRAK INTERNATIONAL INC OH 2.02,9.01 05/12/05 DELPHI CORP DE 2.02,8.01,9.01 05/16/05 DENTSPLY INTERNATIONAL INC /DE/ DE 5.02,9.01 05/11/05 DESIGN WITHIN REACH INC DE 5.02,9.01 05/16/05 DEVCON INTERNATIONAL CORP FL 9.01 02/28/05 AMEND DIAMOND HILL INVESTMENT GROUP INC OH 9.01 05/16/05 DIAMOND TRIUMPH AUTO GLASS INC DE 2.02,9.01 05/16/05 DIGIMARC CORP DE 2.02,7.01,8.01,9.01 05/16/05 DISCOVER CARD MASTER TRUST I DE 8.01 05/16/05 DOR BIOPHARMA INC DE 2.02,9.01 05/16/05 Dragon Gold Resources, Inc. NV 5.02 05/12/05 E & S HOLDINGS INC NV 8.01 05/16/05 E LOAN INC DE 2.02,5.02,9.01 05/10/05 EARTHFIRST TECHNOLOGIES INC FL 2.02,5.02,7.01,9.01 05/11/05 EBS LITIGATION LLC DE 7.01 05/16/05 EBS PENSION LLC DE 7.01 05/16/05 EL PASO CORP/DE DE 8.01,9.01 05/16/05 ELECTRIC CITY CORP DE 2.02,9.01 05/16/05 ELECTRONIC ARTS INC DE 5.02 05/16/05 EMMIS COMMUNICATIONS CORP IN 8.01,9.01 05/16/05 EN POINTE TECHNOLOGIES INC DE 4.02 05/12/05 ENCORE CLEAN ENERGY INC DE 4.02,9.01 04/19/05 ENCORE WIRE CORP /DE/ DE 8.01,9.01 05/09/05 ENERGY WEST INC MT 2.02,9.01 05/13/05 ENERGY WEST INC MT 2.02,9.01 05/13/05 AMEND EnerSys DE 2.02,7.01,9.01 05/16/05 ENSCO INTERNATIONAL INC DE 7.01,9.01 05/16/05 ENTREE GOLD INC B0 7.01,9.01 05/13/05 ENVIRONMENTAL POWER CORP DE 2.02,9.01 05/16/05 ENZON PHARMACEUTICALS INC DE 5.02,9.01 05/12/05 EQUUS II INC DE 2.02,9.01 05/13/05 ERXSYS INC NV 5.02 05/11/05 EUROBANCSHARES INC 7.01,9.01 05/16/05 EXIDE TECHNOLOGIES DE 8.01,9.01 05/16/05 EXPLORATION CO OF DELAWARE INC DE 7.01,9.01 05/16/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 05/16/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 05/16/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 05/16/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 05/16/05 FEATHERLITE INC MN 5.02 05/10/05 FEDERAL SIGNAL CORP /DE/ DE 7.01,9.01 05/16/05 Feldman Mall Properties, Inc. MD 2.02,9.01 05/12/05 FIELDSTONE INVESTMENT CORP 8.01,9.01 05/16/05 FINDWHAT COM INC NV 4.01,9.01 04/26/05 AMEND FIRST CITIZENS BANCORPORATION INC SC 1.01,5.02,8.01,9.01 05/11/05 FIRST COMMUNITY CORP /TN/ TN 4.01,9.01 05/11/05 FIRST SOUTH BANCORP INC SC 1.01 05/11/05 FIRST VIRTUAL COMMUNICATIONS INC DE 7.01,9.01 05/10/05 FLAGSTAR BANCORP INC MI 1.01,5.02,9.01 05/10/05 AMEND FLAMEMASTER CORP NV 4.01,9.01 05/13/05 FLEET CREDIT CARD MASTER TRUST II NY 9.01 05/16/05 FLEXIBLE SOLUTIONS INTERNATIONAL INC NV 7.01 05/13/05 FLORIDA POWER CORP / FL 8.01,9.01 05/11/05 FNB CORP/NC NC 1.01,9.01 05/10/05 FOCUS ENHANCEMENTS INC DE 2.02,9.01 05/13/05 FOSTER WHEELER LTD D0 1.01,9.01 05/13/05 FreightCar America, Inc. DE 2.02,9.01 05/16/05 FRESH CHOICE INC DE 8.01,9.01 05/12/05 FRIEDMANS INC DE 9.01 05/11/05 GALAXY MINERALS INC FL 1.01,3.03 05/09/05 GARDNER DENVER INC DE 1.01,7.01,9.01 05/12/05 GENERAL CABLE CORP /DE/ DE 1.01,9.01 05/16/05 GENERAL ENVIRONMENTAL MANAGEMENT, INC NV 3.02 02/14/05 GENTA INC DE/ DE 8.01 05/16/05 GENTEX CORP MI 1.01 05/16/05 GEVITY HR INC FL 1.01,9.01 05/16/05 GFY FOODS INC NV 3.02 02/14/05 GLOBAL CROSSING LTD 7.01,9.01 05/10/05 GLOBAL ENTERTAINMENT CORP NV 8.01,9.01 05/13/05 GLOBAL ENTERTAINMENT CORP NV 8.01,9.01 05/16/05 GLOBAL MATRECHS, INC. DE 7.01 04/12/05 Global Pharmatech, Inc. DE 5.03 05/13/05 Google Inc. DE 1.01,9.01 05/12/05 GRAHAM PACKAGING HOLDINGS CO DE 2.02,7.01,9.01 05/13/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 05/09/05 AMEND GreenPoint MTA Trust, Mortgage Pass-T DE 8.01,9.01 04/29/05 GS MORTGAGE SECURITIES CORP DE 8.01 05/13/05 GUESS INC DE 1.01,8.01,9.01 05/10/05 GULFMARK OFFSHORE INC DE 1.01,9.01 05/16/05 GYMBOREE CORP DE 8.01,9.01 05/13/05 HANDY HARDWARE WHOLESALE INC TX 4.01,9.01 04/22/05 AMEND HARTFORD LIFE INSURANCE CO CT 9.01 05/16/05 HARVEST NATURAL RESOURCES INC DE 3.03 05/04/05 AMEND HARVEY ELECTRONICS INC NY 2.02 05/16/05 HEALTHAXIS INC PA 2.02,9.01 05/16/05 HEARTLAND PARTNERS L P DE 2.02,9.01 05/16/05 HEILIG MEYERS CO VA 8.01 03/31/05 HERITAGE WORLDWIDE INC 2.02,9.01 05/16/05 HESKA CORP DE 2.02,9.01 05/16/05 AMEND HI/FN INC DE 1.01,9.01 05/10/05 HOLLYWOOD MEDIA CORP FL 2.02,9.01 05/16/05 HOMETOWN AUTO RETAILERS INC DE 2.02,9.01 05/16/05 HOOKER FURNITURE CORP VA 7.01,9.01 05/13/05 HORIZON PCS INC DE 2.02,9.01 05/16/05 HORNBECK OFFSHORE SERVICES INC /LA DE 7.01,9.01 05/16/05 HSBC Finance CORP 2.02,9.01 05/16/05 HSBC Finance CORP 7.01,9.01 05/16/05 HSBC HOLDINGS PLC 9.01 05/16/05 HUB GROUP INC DE 1.01,9.01 05/10/05 HUDSON TECHNOLOGIES INC /NY NY 3.01 05/13/05 HUNGARIAN TELEPHONE & CABLE CORP DE 2.02,9.01 05/16/05 HUNTINGTON BANCSHARES INC/MD MD 1.01 05/11/05 HyperSpace Communications, Inc. CO 1.01,8.01,9.01 05/13/05 I SECTOR CORP DE 2.02,9.01 05/16/05 IA GLOBAL INC DE 2.01,9.01 05/12/05 IA GLOBAL INC DE 2.02,9.01 05/16/05 ICO INC TX 2.02,9.01 05/11/05 Icoria, Inc. DE 2.02,9.01 05/16/05 IDT CORP DE 1.01,9.01 05/12/05 IGENE BIOTECHNOLOGY INC MD 4.02,9.01 12/31/04 IMCLONE SYSTEMS INC/DE DE 8.01,9.01 05/16/05 IMMUNICON CORP 7.01,9.01 05/16/05 INCOME OPPORTUNITY REALTY INVESTORS I NV 2.02,8.01 05/13/05 IndyMac Indx Mortgage Loan Trust 2005 8.01,9.01 01/27/05 IndyMac Indx Mortgage Loan Trust 2005 8.01,9.01 02/07/05 INFINITY PROPERTY & CASUALTY CORP OH 1.01 05/10/05 INFORMATION ANALYSIS INC VA 2.02,9.01 05/16/05 INFOSPACE INC DE 8.01,9.01 05/16/05 INSIGNIA SOLUTIONS PLC 2.02,9.01 05/11/05 INSITE VISION INC DE 2.02,9.01 05/16/05 Integrated Healthcare Holdings Inc NV 2.04,8.01,9.01 05/09/05 INTERCELL INTERNATIONAL CORP NV 4.01,9.01 05/10/05 INTERNATIONAL SPECIALTY HOLDINGS INC 5.02,9.01 05/10/05 INTERNATIONAL STAR INC NV 7.01 05/16/05 IPAYMENT INC DE 7.01,9.01 05/16/05 ISP CHEMCO INC 5.02,9.01 05/10/05 ITC DELTACOM INC DE 1.01 05/10/05 IWO HOLDINGS INC DE 2.02 05/16/05 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 05/11/05 JACLYN INC DE 2.02,9.01 05/16/05 JACO ELECTRONICS INC NY 2.02,7.01,9.01 05/16/05 JACOBS ENTERTAINMENT INC DE 2.02,9.01 05/16/05 JL HALSEY CORP 2.01,2.03,5.02,9.01 05/12/05 K TRON INTERNATIONAL INC NJ 1.01 05/13/05 KEYSPAN CORP NY 8.01,9.01 05/16/05 KINDER MORGAN INC KS 1.01,5.03,9.01 05/10/05 KINGSLEY COACH INC DE 5.02 05/11/05 KIRSHNER ENTERTAINMENT & TECHNOLOGIES FL 4.01,9.01 05/12/05 KMG America CORP VA 2.02,9.01 05/16/05 LANCE INC NC 1.01,5.02,9.01 05/11/05 LAND O LAKES INC 8.01 05/16/05 LBI MEDIA HOLDINGS INC 2.02,9.01 05/16/05 LEATHER FACTORY INC DE 2.02,9.01 05/06/05 LIFEPOINT HOSPITALS, INC. 8.01,9.01 05/16/05 LIGHTING SCIENCE GROUP CORP DE 1.01,3.02,5.03,7.01 05/12/05 LIMITED BRANDS INC DE 2.02,7.01 05/16/05 LONE STAR TECHNOLOGIES INC DE 7.01,9.01 05/16/05 LORAL SPACE & COMMUNICATIONS LTD D0 8.01 05/10/05 LOUD TECHNOLOGIES INC WA 8.01 05/16/05 LOWES COMPANIES INC NC 2.02,9.01 05/16/05 LYNCH CORP IN 1.01,2.03,9.01 05/12/05 Macquarie Infrastructure CO Trust DE 2.02,9.01 05/16/05 MANNATECH INC TX 8.01,9.01 05/12/05 MAUI LAND & PINEAPPLE CO INC HI 5.02,9.01 05/16/05 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 04/30/05 MBNA CORP MD 8.01 04/30/05 MBNA CORP MD 5.02 05/10/05 MBNA CREDIT CARD MASTER NOTE TRUST 8.01,9.01 04/30/05 MCDONALDS CORP DE 1.01,9.01 05/10/05 MCKENZIE BAY INTERNATIONAL LTD 8.01 03/31/05 MCLEODUSA INC DE 5.02 05/12/05 MDI TECHNOLOGIES INC DE 8.01 05/13/05 MEADOW VALLEY CORP NV 2.02,9.01 05/16/05 MEDICOR LTD DE 2.02,9.01 05/16/05 MEDIWARE INFORMATION SYSTEMS INC NY 5.02 05/13/05 MELLON BANK N A MA 8.01,9.01 05/10/05 MELLON BANK N A MA 8.01,9.01 05/10/05 MEMORY PHARMACEUTICALS CORP 1.01 05/12/05 MEMRY CORP DE 2.02,9.01 05/11/05 MERCANTILE BANKSHARES CORP MD 1.01,9.01 05/10/05 MERCANTILE BANKSHARES CORP MD 8.01,9.01 05/16/05 MERCURY GENERAL CORP CA 1.01,9.01 05/11/05 MERRILL LYNCH MORT INV TRUST SERIES M DE 8.01,9.01 04/29/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 05/11/05 METASOLV INC DE 1.01,9.01 05/10/05 METRETEK TECHNOLOGIES INC DE 2.02,9.01 05/16/05 MICRONETICS INC DE 1.01,2.03,9.01 05/10/05 MILLER HERMAN INC MI 7.01 05/13/05 MILLS CORP DE 5.03,8.01,9.01 05/10/05 MINDSPEED TECHNOLOGIES, INC DE 8.01,9.01 05/13/05 MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 04/25/04 AMEND MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 05/25/04 AMEND MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 06/25/04 AMEND MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 07/26/04 AMEND MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 08/25/04 AMEND MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 09/27/04 AMEND MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 10/25/04 AMEND MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 11/26/04 AMEND MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 12/27/04 AMEND MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 01/25/05 AMEND MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 02/25/05 AMEND MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 03/25/05 AMEND MortgageIT Holdings, Inc. MD 7.01,9.01 05/13/05 MortgageIT Holdings, Inc. MD 1.01,9.01 05/13/05 MOSSIMO INC DE 2.02,9.01 05/16/05 MQ ASSOCIATES INC 1.01,2.02,2.03,4.02,9.01 05/13/05 MTM Technologies, Inc. NY 1.01 05/12/05 MTR GAMING GROUP INC DE 1.01,9.01 05/13/05 MUZAK HOLDINGS LLC DE 2.02,9.01 05/16/05 NANO CHEMICAL SYSTEMS HOLDINGS, INC. NV 4.01 05/10/05 NARROWSTEP INC DE 1.01,9.01 05/11/05 NATIONAL MEDICAL HEALTH CARD SYSTEMS NY 5.02 05/13/05 NATIONSRENT COMPANIES INC DE 1.01 05/10/05 NAVIGANT INTERNATIONAL INC DE 3.01,9.01 05/11/05 NEWTEK BUSINESS SERVICES INC NY 8.01 05/13/05 NEXT INC/TN DE 7.01,9.01 05/16/05 NISOURCE INC/DE DE 1.01,5.02,5.03,9.01 05/10/05 NOMURA ASSET ACCEPTANCE CORP DE 9.01 05/16/05 NOTIFY TECHNOLOGY CORP CA 2.02,9.01 05/16/05 NVIDIA CORP DE 1.01,9.01 05/10/05 OAK RIDGE MICRO-ENERGY INC CO 8.01,9.01 12/22/04 AMEND OLD POINT FINANCIAL CORP VA 7.01,9.01 05/16/05 OMNICELL INC /CA/ CA 2.02,9.01 04/20/05 AMEND OMNICELL INC /CA/ CA 2.02,9.01 04/26/05 AMEND ONSOURCE CORP DE 7.01,9.01 05/10/05 ONSOURCE CORP DE 2.01,3.02,5.01,5.02,5.03,9.01 05/10/05 AMEND Onyx Acceptance Owner Trust 2005-A DE 8.01,9.01 05/16/05 ONYX PHARMACEUTICALS INC DE 8.01,9.01 05/13/05 OPINION RESEARCH CORP DE 8.01,9.01 05/13/05 OPNET TECHNOLOGIES INC DE 2.02,9.01 05/16/05 OPPENHEIMER HOLDINGS INC A6 4.02 12/31/04 AMEND OPTICARE HEALTH SYSTEMS INC DE 2.02,9.01 05/16/05 OPTION CARE INC/DE DE 2.02,9.01 05/10/05 OSI PHARMACEUTICALS INC DE 8.01,9.01 05/11/05 OVERNITE CORP VA 1.01,8.01,9.01 05/15/05 PACER HEALTH CORP FL 2.01,9.01 03/22/04 AMEND PACKAGING DYNAMICS CORP DE 1.01,9.01 05/10/05 PALL CORP NY 5.03,9.01 04/13/05 PANAMSAT CORP /NEW/ DE 2.02 05/16/05 PanAmSat Holding CORP DE 2.02 05/16/05 PARK ELECTROCHEMICAL CORP NY 2.05 05/10/05 PARTNERRE LTD 1.01,1.02,8.01,9.01 05/10/05 PENN OCTANE CORP DE 5.02,9.01 05/12/05 PFSWEB INC DE 2.02 05/16/05 PHARMACYCLICS INC DE 8.01,9.01 05/16/05 PIONEER COMPANIES INC DE 2.02,9.01 05/16/05 PITNEY BOWES INC /DE/ DE 8.01,9.01 05/16/05 PLATINUM UNDERWRITERS HOLDINGS LTD D0 8.01,9.01 05/16/05 PLY GEM HOLDINGS INC DE 2.02,9.01 05/16/05 PMC COMMERCIAL TRUST /TX TX 2.02,9.01 05/10/05 POCAHONTAS BANCORP INC DE 2.02,9.01 05/12/05 POINT THERAPEUTICS INC DE 8.01,9.01 05/14/05 POSSIS MEDICAL INC MN 1.01,5.02,9.01 05/10/05 PRECIS INC OK 2.02,9.01 05/16/05 PREMIER DEVELOPMENT & INVESTMENT INC NV 2.02,9.01 03/13/05 PRESIDENTIAL REALTY CORP/DE/ DE 2.02 05/13/05 PRIME RECEIVABLES CORP DE 8.01,9.01 05/16/05 PRO TECH COMMUNICATIONS INC FL 2.02,9.01 03/31/05 PROGENICS PHARMACEUTICALS INC DE 7.01,9.01 05/16/05 Propex Fabrics Inc. DE 2.02,9.01 05/16/05 PROTECTION ONE INC DE 2.02,9.01 05/16/05 PROXYMED INC /FT LAUDERDALE/ FL 5.02,9.01 05/11/05 PUBLICARD INC PA 2.02,9.01 05/16/05 QLT INC/BC A1 1.01,9.01 05/10/05 QUALITY DISTRIBUTION INC FL 1.01,9.01 05/13/05 QUEST DIAGNOSTICS INC DE 1.01,8.01,9.01 05/10/05 QUESTCOR PHARMACEUTICALS INC CA 2.02,9.01 05/10/05 QUINCY GOLD CORP. NV 5.03,9.01 05/16/05 RADISYS CORP OR 4.01,9.01 05/11/05 RADNOR HOLDINGS CORP DE 2.02,9.01 05/16/05 RALCORP HOLDINGS INC /MO MO 8.01,9.01 05/11/05 REDDY ICE HOLDINGS INC DE 8.01,9.01 05/13/05 REDDY ICE HOLDINGS INC DE 2.02,9.01 05/16/05 Refco Group Ltd., LLC DE 8.01,9.01 05/16/05 RELM WIRELESS CORP NV 1.01,9.01 05/11/05 RESOLUTION PERFORMANCE PRODUCTS LLC DE 2.02,9.01 05/16/05 REXAHN PHARMACEUTICALS, INC. DE 1.01,1.02,2.01,3.02,5.01,5.02 05/16/05 RIO VISTA ENERGY PARTNERS LP DE 5.02,9.01 05/12/05 RURAL METRO CORP /DE/ DE 2.02,9.01 05/16/05 RUSH FINANCIAL TECHNOLOGIES INC TX 3.02,7.01,9.01 05/13/05 SALIX PHARMACEUTICALS LTD 8.01,9.01 05/16/05 SAN DIEGO GAS & ELECTRIC CO CA 8.01 05/13/05 SAN HOLDINGS INC CO 3.02,9.01 05/16/05 SATCON TECHNOLOGY CORP DE 5.02,9.01 05/12/05 SAVIENT PHARMACEUTICALS INC DE 2.02,9.01 05/10/05 SCHEID VINEYARDS INC DE 2.02,9.01 05/16/05 SCOTSMAN HOLDINGS INC DE 7.01 05/16/05 SECURED DIGITAL APPLICATIONS INC DE 2.02,9.01 05/16/05 SEPRACOR INC /DE/ DE 8.01 05/16/05 SERVICE CORPORATION INTERNATIONAL TX 2.02,5.02,9.01 05/12/05 SERVOTRONICS INC /DE/ DE 2.02,9.01 03/31/05 SHIRE PHARMACEUTICALS GROUP PLC 8.01,9.01 05/12/05 SILVERLEAF RESORTS INC 2.02,9.01 05/13/05 SIZELER PROPERTY INVESTORS INC DE 1.01,5.02,9.01 05/11/05 SMTC CORP DE 2.02,9.01 05/12/05 SOURCE INTERLINK COMPANIES INC DE 1.01,5.02,9.01 05/10/05 SOUTHERN STAR CENTRAL CORP DE 1.01,9.01 05/16/05 SPARTAN STORES INC MI 1.01,9.01 05/11/05 SPX CORP DE 2.01,9.01 05/09/05 AMEND SRS LABS INC DE 2.02,9.01 05/16/05 STAGE STORES INC NV 8.01,9.01 05/12/05 STANDARD PARKING CORP DE 2.02,9.01 05/13/05 STEAK & SHAKE CO IN 2.02,4.02,9.01 05/11/05 STEWARDSHIP FINANCIAL CORP NJ 8.01,9.01 05/11/05 STOCKERYALE INC MA 1.01,2.03,3.02,7.01,9.01 05/12/05 STONEMOR PARTNERS LP DE 2.02 05/16/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 05/12/05 STRUCTURED PRODUCTS CORP CAST STEP UP DE 8.01,9.01 05/02/05 STRUCTURED PRODUCTS CORP CAST STEP UP DE 8.01,9.01 05/01/05 STRUCTURED PRODUCTS CORP CASTSM STEP DE 8.01,9.01 05/01/05 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 04/30/05 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 05/01/05 STRUCTURED PRODUCTS CORP TIERS R INFL DE 8.01,9.01 05/01/05 SULPHCO INC NV 8.01,9.01 05/12/05 SUMTOTAL SYSTEMS INC DE 7.01,9.01 05/13/05 SUNRISE SENIOR LIVING INC DE 1.01 05/10/05 Sunstone Hotel Investors, Inc. MD 2.02,3.02,9.01 05/10/05 SUSQUEHANNA MEDIA CO DE 2.02 05/16/05 SYBRON DENTAL SPECIALTIES INC DE 1.01,5.02,9.01 05/10/05 AMEND TAG IT PACIFIC INC DE 2.02,7.01,9.01 05/16/05 TASTY BAKING CO PA 8.01,9.01 05/12/05 TB WOODS CORP DE 3.01,5.02 05/13/05 TD BANKNORTH INC. DE 2.02,9.01 05/16/05 TEAMSTAFF INC NJ 2.02,9.01 05/16/05 TELECOM COMMUNICATIONS INC 5.02,8.01 04/15/05 TELEPHONE & DATA SYSTEMS INC /DE/ DE 1.01,8.01,9.01 05/13/05 TENFOLD CORP /UT DE 2.02 05/11/05 THIRD CENTURY BANCORP 2.02,9.01 05/16/05 THOMAS & BETTS CORP TN 5.02 05/12/05 THOMAS NELSON INC TN 2.02,9.01 03/31/05 TL ADMINISTRATION CORP DE 7.01,9.01 05/16/05 TOWER BANCORP INC PA 8.01 05/16/05 TRANS INDUSTRIES INC DE 2.02,9.01 05/13/05 TRANSBOTICS CORP DE 8.01,9.01 05/13/05 TRANSCONTINENTAL REALTY INVESTORS INC NV 2.02,9.01 05/16/05 TRANSNET CORP DE 7.01,9.01 05/16/05 TRANSOCEAN INC E9 7.01 05/16/05 TRANSOCEAN INC E9 1.01,9.01 05/12/05 TRESTLE HOLDINGS INC DE 8.01 05/16/05 TRESTLE HOLDINGS INC DE 2.02 05/16/05 TRICO MARINE SERVICES INC DE 2.02,9.01 05/16/05 TRIPATH TECHNOLOGY INC 2.02,9.01 05/16/05 TRIQUINT SEMICONDUCTOR INC DE 9.01 04/29/05 AMEND TRM CORP OR 2.02,9.01 05/12/05 TRUDY CORP DE 8.01,9.01 05/16/05 TRUSTMARK CORP MS 1.01,1.02,9.01 05/10/05 TRYX VENTURES CORP A1 1.01 03/07/05 AMEND TXU CORP /TX/ TX 8.01 05/11/05 U S ENERGY SYSTEMS INC DE 2.02,4.02,7.01,9.01 05/10/05 U S GLOBAL INVESTORS INC TX 9.01 03/31/05 U-Store-It Trust MD 2.02,9.01 05/16/05 ULTIMATE FRANCHISE SYSTEMS INC CO 8.01 05/16/05 UNION COMMUNITY BANCORP IN 2.02,9.01 04/27/05 AMEND UNIT CORP DE 7.01,9.01 05/12/05 UNITED FUEL & ENERGY CORP NV 4.01,9.01 03/01/05 UNITED MEDICORP INC DE 8.01,9.01 05/16/05 UNITED STATIONERS INC DE 1.01 05/11/05 UNIVERSITY BANCORP INC /DE/ DE 4.01 03/31/05 US 1 INDUSTRIES INC IN 5.02 05/12/05 US BANCORP \DE\ DE 8.01,9.01 05/12/05 US CAN CORP DE 5.02,9.01 05/10/05 US GLOBAL NANOSPACE INC DE 1.01,8.01,9.01 05/11/05 US WIRELESS ONLINE INC NV 2.01,9.01 05/13/05 STATE UTSTARCOM INC DE 5.03,8.01,9.01 05/13/05 VAIL RESORTS INC DE 1.01,8.01,9.01 05/10/05 VALSPAR CORP DE 2.02,9.01 05/16/05 VEECO INSTRUMENTS INC DE 8.01 05/16/05 VION PHARMACEUTICALS INC DE 8.01,9.01 05/16/05 VIRTGAME COM CORP DE 2.02,8.01,9.01 05/16/05 VISTA GOLD CORP 8.01,9.01 05/13/05 VITAL IMAGES INC MN 8.01,9.01 05/16/05 VOYAGER ONE INC NV 8.01 05/11/05 WARWICK VALLEY TELEPHONE CO NY 2.02,8.01,9.01 05/13/05 WEIDER NUTRITION INTERNATIONAL INC DE 1.01,2.01,5.02,9.01 04/01/05 AMEND WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 05/13/05 WERNER ENTERPRISES INC NE 1.01,8.01,9.01 05/16/05 WESTCOAST HOSPITALITY CORP WA 1.01 05/13/05 WESTERN SIZZLIN CORP DE 2.02,9.01 05/16/05 WHEELING ISLAND GAMING INC DE 5.02 05/10/05 WHITTIER ENERGY CORP NV 7.01,9.01 05/16/05 WILLIAMS SCOTSMAN INC MD 7.01 05/16/05 WINN DIXIE STORES INC FL 7.01,9.01 05/16/05 Wise Metals Group LLC DE 2.02,9.01 05/16/05 WMG Acquisition Corp DE 2.02,9.01 05/16/05 WNC HOUSING TAX CREDIT FUND VI LP SER CA 8.01,9.01 04/11/05 WORLD FUEL SERVICES CORP FL 1.01 05/10/05 WORLDSPAN L P DE 2.02,9.01 05/13/05 Xenonics Holdings, Inc. NV 2.02,9.01 05/16/05 XYBERNAUT CORP DE 5.02,9.01 05/03/05 AMEND YAMAHA MOTOR RECEIVABLES CORP DE 8.01 05/16/05 ZOLTEK COMPANIES INC DE 2.02,9.01 05/11/05 ZYNEX MEDICAL HOLDINGS INC NV 2.02,5.02,9.01 04/20/05