SEC NEWS DIGEST Issue 2005-106 June 3, 2005 ENFORCEMENT PROCEEDINGS COMMISSION SUSTAINS IMPOSITION OF SANCTIONS ON DAVREY FINANCIAL SERVICES, INC. AND PRAVIN DAVREY FOR VIOLATION OF RECORDKEEPING, NET CAPITAL, ADVERTISING, AND OPTIONS ADVERTISING RULES The Commission has sustained NASD's Sept. 7, 2004, decision finding that Davrey Financial Services, Inc. (DFSI) and Pravin Davrey, DFSI's former president, chief executive officer, chief financial officer, limited principal -- financial and operations (FINOP), and compliance officer, violated Commission and NASD recordkeeping, net capital, advertising and options advertising rules. The recordkeeping and net capital violations arose from DFSI's failure to recognize as a firm liability payments to shareholders pursuant to two separate stock repurchase agreements. The inaccurate records in turn caused a series of net capital deficiencies over the next twenty months. The advertising violations arose from Davrey's appearance on an infomercial promoting DFSI. During the appearance, Davrey made exaggerated, misleading, and unwarranted statements and made unwarranted promises of specific results in violation of NASD advertising rules. DFSI and Davrey also violated NASD options advertising rules regarding pre-use approval of the advertising material, mandatory disclosures, and requirements that options advertisers present a balanced description of the risks attendant upon options investing. For the recordkeeping and net capital violations, NASD suspended Davrey for two years from acting as a FINOP and general securities principal and required him to requalify in both capacities. NASD censured DFSI and fined it $15,000. For the advertising violations, NASD suspended Davrey for two years from acting as a general securities principal and as a general securities representative. NASD censured DFSI, and fined it $20,000. NASD also ordered Applicants to submit all advertising to NASD's Advertising Department for pre-use approval for a period of two years. (Rel. 34-51780; File No. 3-11698) SEC SUES HUNTINGTON BANCSHARES, INC., ITS CEO, FORMER CFO, AND FORMER CONTROLLER FOR ACCOUNTING MISSTATEMENTS THAT ENABLED THE BANK TO MEET OR EXCEED ANALYSTS’ EXPECTATIONS AND INTERNAL BONUS TARGETS The Commission filed a civil action in federal district court and the Commission issued an order in a related administrative proceeding against Huntington Bancshares, Inc., a financial holding company headquartered in Columbus, Ohio, its chief executive officer, Thomas Hoaglin, its former chief financial officer, Michael McMennamin, and its former controller, John Van Fleet. Without admitting or denying the allegations in the complaint, Huntington consented to pay a penalty of $7.5 million. In addition, Hoaglin, McMennamin, and Van Fleet agreed to pay disgorgement, pre-judgment interest, and penalties in the amounts of $667,609, $415,215, and $51,660, respectively. The penalties may be distributed to harmed investors pursuant to the Sarbanes-Oxley Act of 2002. According to the Commission’s complaint, in 2001 and 2002 Huntington reported inflated earnings in its financial statements, enabling Huntington to meet or exceed Wall Street analyst earnings per share (EPS) expectations and internal EPS targets that determined bonuses for senior management. The misstatements, which were qualitatively material, included up front recognition of loan and lease origination fees that were required by accounting rules to be deferred and amortized over the term of the loan or lease; improper capitalization of commission expenses and deferral of pension costs that were required to be recognized in the period incurred; misstated reserves; improper deferral of income; and misclassification of non-operating income as operating income. Without the misstatements, Huntington’s EPS would have fallen short of analysts’ earnings expectations in 2001 and 2002, 2002 bonuses for Hoaglin and McMennamin would have been eliminated, and Van Fleet’s 2002 bonus would have been reduced. All three individuals attended due diligence meetings at which all but one of the misstatements were discussed, and it was decided -- without considering the impact of the misstatements on management bonuses and Huntington’s ability to meet analysts’ expectations -- that none of the items were material. All three individuals knew or should have known the impact the accounting misstatements had on bonuses and Huntington’s ability to meet analyst expectations. In a related settled administrative proceeding, the Commission charged that in 2001 and 2002 Huntington violated Sections 17(a)(2) and 17(a)(3) of the Securities Act of 1933 (Securities Act) and Sections 13(a) and 13(b)(2)(A) and (B) of the Securities Exchange Act of 1934 (“Exchange Act”), and Rules 12b-20 and 13a-1 thereunder; that Hoaglin violated Exchange Act Rule 13a-14 (the Sarbanes-Oxley provision that requires a CEO and CFO to certify the accuracy of a public company’s financial statements) and caused Huntington’s violations of Securities Act Section 17(a)(2) and Exchange Act Sections 13(a) and 13(b)(2)(A) and (B), and Rules 12b-20 and 13a-1 thereunder with respect to fiscal year 2002; that McMennamin and Van Fleet violated Securities Act Sections 17(a)(2) and 17(a)(3), Exchange Act Section 13(b)(5) and Rule 13b2-1 thereunder, and caused Huntington’s violations of Exchange Act Sections 13(a) and 13(b)(2)(A) and (B) and Rules 12b-20 and 13a-1 thereunder in 2001 and 2002; and that McMennamin directly violated Exchange Act Rule 13a-14 in 2002. Each respondent has agreed to cease and desist from committing and/or causing the violations charged as well as any future violations of these provisions. As part of the settlement, Hoaglin agreed to disgorge his 2002 bonus of $480,000 and to pay pre-judgment interest, McMennamin agreed to disgorge his 2002 bonus of $240,000 and to pay pre-judgment interest, and Van Fleet agreed to disgorge $25,000, the portion of his 2002 bonus based on EPS targets, and to pay pre-judgment interest. Van Fleet consented to a suspension from appearing or practicing before the Commission as an accountant for two years pursuant to Rule 102(e) of the Commission’s Rules of Practice. McMennamin consented to an undertaking that he will not act as an officer or director of a public company for five years. [SEC v. Huntington Bancshares, Inc., Thomas E. Hoaglin, Michael J. McMennamin, and John Van Fleet, CPA, Civil Action No. 2:05CV538 (JDH) (S.D. OHIO 2005)] (LR-19243; AAE Rel. 2251); Administrative Proceeding In the Matter of Huntington Bancshares, Inc., Thomas E. Hoaglin, Michael J. McMennamin, and John Van Fleet, CPA – (Rels. 33-8579; 34-51781; AAE Rel. 2252; File No. 3-11940) COURT HOLDS FORMER MUTUAL FUND MANAGER TERENCE M. COXON IN CONTEMPT AND IMPOSES PAYMENT SCHEDULE The Commission announced today that Judge Marilyn Hall Patel of the Northern District of California has granted the Commission’s contempt application against defendant Terence M. Coxon. Coxon is a founder and the former president of the Permanent Portfolio Family of Funds, a mutual fund group based in Northern California. He is also a general and limited partner of World Money Managers, the former investment advisory firm to the Permanent Portfolio. Previously, in August 2003, the Commission determined that Coxon and World Money Managers had violated their fiduciary duties to the Permanent Portfolio and had violated the antifraud provisions of the federal securities laws. The Commission ordered Coxon and World Money Managers to pay over $1.5 million in disgorgement and prejudgment interest. Following their failure to pay those amounts, the Commission filed a district court action seeking enforcement of the Commission’s order and presented evidence to Judge Patel during a one-day bench trial. In her May 31, 2005, order, Judge Patel found that the Commission had established Coxon’s failure to pay the disgorgement and interest amounts. Judge Patel also determined that Coxon had the ability to pay some of that amount and was therefore in civil contempt. Judge Patel ordered Coxon to pay $200,000 to the Court within 21 days and to pay a sum equal to 78.125% of the net equity in the value of a house in the Fountaingrove area of Santa Rosa, California (calculated by subtracting the principal amount of the first deed of trust from the current market value of the house) to the Court within 180 days. Unless those payments are made, the Court ordered Coxon incarcerated pending payment or a showing of good cause for failure to make payment. The Commission has withdrawn, without prejudice, its contempt application against World Money Managers pending certain stipulations with the Permanent Portfolio. [SEC v. Terence M. Coxon and World Money Managers, Miscellaneous Action No. C 04-145-MISC MHP (Northern District of California)] (LR-19244) SEC v. AMERINDO INVESTMENT ADVISORS INC., ET AL. The Commission filed a complaint yesterday alleging that Amerindo Investment Advisors Inc., Alberto William Vilar and Gary Alan Tanaka, Amerindo’s co-founders and principals, engaged in securities fraud by misappropriating at least $5 million from an Amerindo client. Amerindo is a registered investment adviser with offices in San Francisco, New York and London. The Commission’s complaint seeks disgorgement of the defendants’ ill-gotten gains, civil penalties, and permanent injunctions from future violations of the antifraud provisions of the federal securities laws. In addition, today, upon emergency motion by the Commission, the court granted a preliminary injunction against Amerindo, prohibiting Amerindo from future violations of the federal securities laws, and appointed a temporary monitor over Amerindo. The complaint names the following defendants: * Amerindo is a California corporation with a principal place of business in San Francisco, California. Amerindo also maintains offices in New York, New York and London, England. Amerindo has been a registered investment adviser since 1985, and has served as the investment adviser to various clients, including Amerindo Funds, Inc., a registered open-end investment company. * Vilar, age 64, is a resident of New York, New York. Vilar, together with Tanaka, is a co-founder and principal of Amerindo. Vilar is the Chief Executive Officer of Amerindo. * Tanaka, age 61, is a resident of London, England. Tanaka, together with Vilar, is a co-founder and principal of Amerindo. Tanaka is the Executive Vice-President of Amerindo. The Commission’s complaint alleges that in approximately June 2002, Vilar solicited an Amerindo client and close personal friend to invest $5 million in a limited partnership, the Amerindo Venture Fund LP, that was purportedly being organized to qualify and be operated as a Small Business Investment Company (“SBIC”). Shortly after the investor wired $5 million to a brokerage account as Amerindo had instructed, Tanaka began to transfer a portion of her funds to other accounts Vilar and Amerindo controlled. Specifically, within several days of her investment, Tanaka signed letters of authorization directing the transfer of at least $1.65 million to other accounts, including $1 million to a personal checking account held in Vilar’s name, and $650,000 to a bank account Amerindo controlled. Vilar then used the funds he received from the investor to pay personal expenses, including transferring $540,000 to Washington and Jefferson College, his alma mater to which he had pledged large sums, and $177,000 to the American Academy in Berlin, an institution to which Vilar had donated money in the past. The complaint alleges that when the investor subsequently inquired about the status of her SBIC investment, Vilar informed her that, although the U.S. Small Business Administration (“SBA”) had approved Amerindo’s application for an SBIC license, Amerindo had to re-apply for a license because of personnel turnover at the SBA. Further, Vilar stated that, while this process was ongoing, Amerindo had to deposit funds for the SBA, and that her $5 million investment constituted part of the $10 million Amerindo was required to escrow to initiate the fund. The complaint alleges that Vilar’s statements were false because the SBA never approved a license for the Amerindo Venture Fund LP (or any other Amerindo affiliated fund), and Amerindo, the purported adviser to the fund, never deposited any funds or otherwise escrowed $10 million for the SBA. The Commission’s complaint alleges that, based on the foregoing, Amerindo, Vilar and Tanaka violated Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The complaint further alleges that Amerindo violated, and Vilar and Tanaka aided and abetted violations of, Sections 206(1), 206(2), and 206(4) of the Investment Advisers Act of 1940 and Rule 206(4)-2(a). On May 26, 2005, the United States Attorney’s Office for the Southern District of New York arrested Vilar and Tanaka. The Commission acknowledges the assistance of the United States Attorney for the Southern District of New York and the United States Postal Inspection Service in connection with this matter. SEC Complaint in this matter. [SEC v. Amerindo Investment Advisors Inc., et al., Civil Action No. 05 CV 5231 (LTS) (S.D.N.Y.)] (LR-19245) COURT ENTERS FINAL JUDGMENT AGAINST LINDA A. WATSON AND SCOTT WATSON FOR INSIDER TRADING On May 31, 2005, the U.S. District Court for the Southern District of Alabama entered a final judgment against Linda Watson and her former husband, Scott Watson, in connection with insider trading in the securities of Clearnet Communications, Inc., in advance of the public announcement of a tender offer by Telus Corporation on Aug. 21, 2000. The Commission’s complaint, filed in February 2003, alleged that Linda Watson and Scott Watson learned of the pending acquisition of Clearnet on Aug. 10, 2000, from a relative who was a Telus executive. Subsequently, on behalf of herself and Scott Watson, Linda Watson purchased 10,000 Clearnet shares and 20 Clearnet September 30 call options. When Telus announced its tender offer on August 21, 2000, the Watsons sold all of their stock and options, realizing $159,193.75 in illegal profits. Without admitting or denying the allegations of the complaint, Linda and Scott Watson consented to the entry of a final judgment against them permanently enjoining them from future violations of Sections 10(b) and 14(e) of the Securities Exchange Act of 1934 and Rules 10b-5 and 14e-3 thereunder. The final judgment orders Linda Watson and Scott Watson to pay $209,667.54 in disgorgement and prejudgment interest but waives payment of all but $120,000 and does not impose civil penalties based on the Watsons’ sworn representations in their Statements of Financial Condition and other documents and information submitted to the Commission. In a related criminal matter, on Oct. 22, 2004, Linda Watson pled guilty to one count of perjury for providing false testimony to the staff of the Commission. On Jan. 21, 2005, she was sentenced in the U.S. District Court for the District of Columbia to six months of home detention and five years of probation with the special condition, among others, that she comply with all SEC-related obligations, including repayment of funds. The Commission acknowledges the assistance of the U.S. Attorney’s Office for the District of Columbia and the United States Postal Inspection Service. [SEC v. Linda A. Watson, et al., Civil Action No. CV-03-BE- 0270-S (N.D. Ala.)] (LR-19247) INVESTMENT COMPANY ACT RELEASES PROTECTIVE INVESTMENT COMPANY An order has been issued on an application by Protective Investment Company under Section 8(f) of the Investment Company Act of 1940 declaring that it has ceased to be an investment company as defined by the Act. (Rel. IC-26905 - May 27, 2005) HOLDING COMPANY ACT RELEASES E.ON AG, ET AL. An order has been issued to E.ON AG (E.ON), a registered public-utility holding company under the Act, and certain of its direct and indirect utility and nonutility subsidiaries (including E.ON US Holding GmbH, a registered holding company and a direct subsidiary of E.ON and the parent company of E.ON US Investments Corp., a registered holding company and parent of LG&E Energy LLC, a registered holding company and parent of Louisville Gas and Electric Company and Kentucky Utilities Company), authorizing certain financing and investment activities during the period from the effective date of the order granting the authority through May 31, 2008. (Rel. 35-27976) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES The Boston Stock Exchange filed a proposed rule change (SR–BSE-2005-13) and Amendment No. 1 thereto relating to changes to its Membership Dues fee. The proposed rule change and Amendment No. 1 thereto 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 June 6. (Rel. 34-51734) A proposed rule change (SR-CBOE-2005-31) filed with the Commission by the Chicago Board Options Exchange relating to transaction fees in options on the Russell 2000 Index has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of June 6. (Rel. 34-51749) APPROVAL OF PROPOSED RULE CHANGES The Commission has approved a proposed rule change (SR-NSCC-2005-02) filed by the National Securities Clearing Corporation under Section 19(b)(1) of the Exchange Act to enhance the Automated Customer Account Transfer service to permit the automated notification of changes to the broker-dealer of record for applicable insurance products. Publication of the proposal is expected in the Federal Register during the week of June 6. (Rel. 34-51753) The Commission has approved a proposed rule change (SR-FICC-2005-07) filed by the Fixed Income Clearing Corporation under Section 19(b)(1) of the Exchange Act to establish a firm deadline by which members of the Government Securities Division must satisfy clearing fund deficiencies. Publication of the proposal is expected in the Federal Register during the week of June 6. (Rel. 34-51754) The Commission, pursuant to Rule 19b-4 under the Securities Exchange Act of 1934, has approved a proposed rule change (SR-Phlx-2004-91) submitted by the Philadelphia Stock Exchange and noticed and granted accelerated approval to Amendment No.1 thereto to establish a directed order process for orders delivered to the Phlx via AUTOM. Publication of the proposal is expected in the Federal Register during the week of June 6. (Rel. 34-51759) The Commission approved a proposed rule change filed by the Chicago Board Options Exchange (SR-CBOE-2004-54) relating to margin treatment on stock transactions effected by an options market maker to hedge options positions. . Publication of the proposal is expected in the Federal Register during the week of June 6. (Rel. 34-51766) 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-8 VITALSTREAM HOLDINGS INC, ONE JENNER, SUITE 100, IRIVINE, CA, 92618, (949) 743-2000 - 6,500,000 ($3,542,500.00) Equity, (File 333-125425 - Jun. 2) (BR. 08) S-8 LA JOLLA PHARMACEUTICAL CO, 6455 NANCY RIDGE DR, SAN DIEGO, CA, 92121, 8584526600 - 3,500,000 ($1,365,000.00) Equity, (File 333-125427 - Jun. 2) (BR. 01) SB-2 Advance Nanotech, Inc., 600 LEXINGTON AVENUE, 29TH FLOOR, NEW YORK, NY, 10022, (212) 583-0080 - 26,305,374 ($157,306,136.52) Equity, (File 333-125428 - Jun. 2) (BR. 37) F-9 NORANDA INC, BCE PLACE, 181 BAY STREET, SUITE 200, TORONTO, A6, M5J 2T3, 416-982-7115 - 0 ($750,000,000.00) Non-Convertible Debt, (File 333-125431 - Jun. 2) (BR. 04) S-8 TURNER VALLEY OIL & GAS INC, 3131 S W FREEWAY, HOUSTON, TX, 77098, 9492489561 - 5,000,000 ($125,000.00) Debt Convertible into Equity, (File 333-125433 - Jun. 2) (BR. 04) S-8 CYBEX INTERNATIONAL INC, 10 TROTTER DRIVE, MEDWAY, MA, 02053, 5085334300 - 1,000,000 ($3,055,000.00) Equity, (File 333-125434 - Jun. 2) (BR. 05) S-8 PANGEA PETROLEUM CORP, 5850 SAN FELIPE, SUITE 500, HOUSTON, TX, 77057, 7137066351 - 25,000,000 ($287,500.00) Equity, (File 333-125435 - Jun. 2) (BR. 04) SB-2 Zone Mining LTD, #C202-9801 KING GEORGE HIGHWAY, SURREY, A1, V3T 5H6, 604-588-1183 - 4,000,000 ($80,000.00) Equity, (File 333-125436 - Jun. 2) (BR. 09) S-8 SEMCO ENERGY INC, 1411 THIRD STREET, STE. A, PORT HURON, MI, 48060, 810-987-2200 - 400,000 ($2,084,000.00) Equity, (File 333-125437 - Jun. 2) (BR. 02) S-1 Activant Solutions Holdings Inc., 804 LAS CIMAS PARKWAY, SUITE #200, AUSTIN, TX, 78746, 512-278-5615 - 0 ($200,000,000.00) Equity, (File 333-125438 - Jun. 2) (BR. 03) F-3 RETALIX LTD, 33 BEN GURION STREET, HERZILA 46100 ISRAEL, L3, 00000, 715,730 ($16,590,621.40) Equity, (File 333-125439 - Jun. 2) (BR. 03) F-3 RETALIX LTD, 33 BEN GURION STREET, HERZILA 46100 ISRAEL, L3, 00000, 161,032 ($3,732,721.76) Equity, (File 333-125440 - Jun. 2) (BR. 03) S-4 AQUILA INC, 20 WEST NINTH STREET, --, KANSAS CITY, MO, 64105-1711, 8164216600 - 0 ($85,751,212.00) Equity, (File 333-125441 - Jun. 2) (BR. 02) S-8 INFINITY PROPERTY & CASUALTY CORP, 3700 COLONNADE PARKWAY, BIRMINGHAM, AL, 35243, 205-870-4000 - 200,000 ($6,379,000.00) Equity, (File 333-125442 - Jun. 2) (BR. 01) S-8 RED ROBIN GOURMET BURGERS INC, 6312 FIDDLER'S GREEN CIRCLE, GREENWOOD VILLAGE, CO, 80111, 3038466000 - 1,500,000 ($82,125,000.00) Equity, (File 333-125443 - Jun. 2) (BR. 05) S-8 MEDAREX INC, 707 STATE ROAD 206, PRINCETON, NJ, 08540, 9087136001 - 0 ($127,297,500.00) Equity, (File 333-125444 - Jun. 2) (BR. 01) S-8 MONTPELIER RE HOLDINGS LTD, MINTFLOWER PLACE, 8 PAR-LA-VILLE ROAD, HAMILTON HM 08, D0, 00000, 441 296 5550 - 0 ($3,307,000.00) Equity, (File 333-125445 - Jun. 2) (BR. 01) N-2 BNY/IVY MULTI STRATEGY HEDGE FUND LLC, C/O BNY INVESTMENT ADVISORS,, 1 WALL STREET, NEW YORK, NY, 10286, 2122980113 - 150,000,000 ($150,000,000.00) Equity, (File 333-125447 - Jun. 2) (BR. 17) S-8 NETWORK APPLIANCE INC, 495 EAST JAVA DR, SUNNYVALE, CA, 94089, 4088226000 - 0 ($3,306,194.82) Equity, (File 333-125448 - Jun. 2) (BR. 03) S-4 REPUBLIC SERVICES INC, 110 SE 6TH STT 28TH FLR, FORT LAUDERDALE, FL, 33301, 9547692400 - 0 ($275,674,000.00) Non-Convertible Debt, (File 333-125449 - Jun. 2) (BR. 06) SB-2 HARTVILLE GROUP INC, 6505882678 - 28,063,601 ($18,101,022.64) Equity, (File 333-125450 - Jun. 2) (BR. 09) S-8 SELECTIVE INSURANCE GROUP INC, 40 WANTAGE AVENUE, BRANCHVILLE, NJ, 07890, 2019483000 - 1,760,000 ($19,035,463.72) Equity, (File 333-125451 - Jun. 2) (BR. 01) S-4 UNITED REFINING CO, 15 BRADLEY ST, WARREN, PA, 16365, 8147231500 - 0 ($25,000,000.00) Debt Convertible into Equity, (File 333-125452 - Jun. 2) (BR. 04) N-2 MUNI INTERMEDIATE DURATION FUND INC, 1,400 ($25,000.00) Equity, (File 333-125453 - Jun. 2) (BR. 17) S-8 AMERICAN TECHNOLOGY CORP /DE/, 13114 EVENING CREEK DRIVE SOUTH, SAN DIEGO, CA, 92128, 6196792114 - 3,249,564 ($20,374,766.00) Equity, (File 333-125454 - Jun. 2) (BR. 37) S-8 TASER INTERNATIONAL INC, 7860 EAST MCLAIN DR., SUITE 2, SCOTTSDALE, AZ, 85260, 4809052000 - 6,800,000 ($76,908,000.00) Equity, (File 333-125455 - Jun. 2) (BR. 06) S-8 SEQUENOM INC, 3595 JOHN HOPKINS CT, SAN DIEGO, CA, 92121, 8582029000 - 0 ($2,779,564.00) Other, (File 333-125456 - Jun. 2) (BR. 01) S-3 ENDURANCE SPECIALTY HOLDINGS LTD, 4 PAR LA VILLE ROAD, HAMILTON HM 08 BERMUDA, D0, 00000, 441-278-0400 - 0 ($799,328,137.00) Equity, (File 333-125457 - Jun. 2) (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 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 ------------------------------------------------------------------------------------------------ 24HOLDINGS INC DE 1.01,9.01 05/26/05 Aames Mortgage Investment Trust 2005- DE 8.01,9.01 05/25/05 ACCESS WORLDWIDE COMMUNICATIONS INC DE 1.01,9.01 05/27/05 Accredited Mortgage Loan Trust 2005-1 DE 8.01 05/25/05 ACE Securities Corp Home Equity Loan DE 8.01,9.01 05/25/05 ACE Securities Corp Series 2005 SD1 DE 8.01,9.01 05/25/05 ACROSS AMERICA REAL ESTATE DEVELOPMEN CO 1.01,5.02,7.01 06/02/05 ACTIVANT SOLUTIONS INC /DE/ DE 7.01 06/02/05 ADELPHIA COMMUNICATIONS CORP DE 1.01,9.01 05/26/05 ADOLOR CORP 1.01,8.01,9.01 05/26/05 ADVANCED MAGNETICS INC DE 1.01,9.01 06/02/05 ADVENT SOFTWARE INC /DE/ DE 2.05 05/26/05 AFFILIATED COMPUTER SERVICES INC DE 7.01,9.01 06/01/05 AIMCO PROPERTIES LP DE 1.01,3.02,9.01 05/31/05 ALLIANCE ONE INTERNATIONAL, INC. VA 1.01 05/13/05 AMEND ALLIANT TECHSYSTEMS INC DE 5.02 06/01/05 ALLOY INC DE 2.02,9.01 06/01/05 ALLOY INC DE 1.01,2.01,8.01,9.01 05/26/05 ALPHARMA INC DE 1.01 05/27/05 ALTRIA GROUP INC VA 2.03 05/27/05 AMARU INC NV 3.02 05/24/05 AMERIANA BANCORP IN 7.01,9.01 06/02/05 AMERICA WEST AIRLINES INC DE 1.01,9.01 06/02/05 AMERICA WEST HOLDINGS CORP DE 2.02,9.01 06/02/05 AMERICAN MEDICAL ALERT CORP NY 5.02,9.01 05/27/05 AMERICAN STATES WATER CO CA 2.02 06/02/05 Ameriquest Mortgage Securities Inc. S DE 8.01 05/25/05 Ameriquest Mortgage Securities Inc. S DE 8.01 05/25/05 ANADYS PHARMACEUTICALS INC 1.01,9.01 05/02/05 ANIXTER INTERNATIONAL INC DE 1.01,9.01 05/26/05 ANNTAYLOR STORES CORP DE 7.01,9.01 06/02/05 APARTMENT INVESTMENT & MANAGEMENT CO MD 1.01,9.01 05/31/05 APPLE HOSPITALITY TWO INC VA 8.01,9.01 06/01/05 APPLEBEES INTERNATIONAL INC DE 7.01 06/02/05 AQUILA INC DE 8.01,9.01 06/02/05 Argent Mortgage Loan Trust 2005-WI 8.01 05/25/05 ARTESYN TECHNOLOGIES INC FL 8.01,9.01 06/02/05 ARTISOFT INC DE 2.02,9.01 06/01/05 ASHWORTH INC DE 5.02 06/01/05 ASPEN TECHNOLOGY INC /DE/ DE 1.01,8.01,9.01 05/26/05 Asset Backed Pass-Through Certificate DE 8.01,9.01 05/25/05 AMEND ASSET-BACKED PASS-THROUGH CERTIFICATE DE 8.01 05/25/05 ASTRATA GROUP INC NV 5.02 06/02/05 ATA HOLDINGS CORP IN 1.01,5.02,9.01 06/02/05 AULT INC MN 1.01,2.01,9.01 05/26/05 AUTOBYTEL INC DE 1.01,5.02,9.01 05/30/05 BAIRNCO CORP /DE/ DE 1.01 06/02/05 Banc of America Alternative Loan Trus DE 8.01,9.01 02/25/05 Banc of America Funding Corp. Mortgag DE 8.01,9.01 03/30/05 Banc of America Mortgage Securities M DE 8.01,9.01 02/25/05 Banc of America Mortgage Securities M DE 8.01,9.01 04/28/05 Banc of America Mortgage Securities M DE 8.01,9.01 03/30/05 Banc of America Mortgage Securities M DE 8.01,9.01 04/28/05 BANK JOS A CLOTHIERS INC /DE/ DE 2.02,9.01 06/02/05 BANKUNITED FINANCIAL CORP FL 8.01,9.01 06/02/05 BARRETT BUSINESS SERVICES INC MD 4.01,9.01 06/02/05 BARRY R G CORP /OH/ OH 5.02,9.01 05/31/05 BASIC EMPIRE CORP 4.02 05/23/05 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE 8.01,9.01 06/01/05 BEAZER HOMES USA INC DE 8.01,9.01 06/02/05 BEBE STORES INC CA 2.02,9.01 05/28/05 BERKSHIRE HILLS BANCORP INC 8.01 06/01/05 AMEND BICO INC/PA PA 9.01 11/02/04 AMEND BIG 5 SPORTING GOODS CORP DE 3.01,9.01 06/01/05 BJ SERVICES CO DE 5.03 05/26/05 BJS WHOLESALE CLUB INC DE 5.02 05/26/05 BLACK HILLS CORP /SD/ SD 1.01,9.01 06/02/05 BLUE COAT SYSTEMS INC DE 2.02,9.01 06/02/05 BRAINSTORM CELL THERAPEUTICS INC 1.01 05/27/05 BRINKER INTERNATIONAL INC DE 5.05,9.01 05/26/05 BRISTOL MYERS SQUIBB CO DE 7.01,9.01 06/01/05 BROOKSTONE INC DE 2.02,9.01 05/18/05 AMEND BULLDOG TECHNOLOGIES INC NV 7.01,9.01 05/31/05 Bunge LTD 1.01 06/02/05 BURLINGTON COAT FACTORY WAREHOUSE COR DE 2.02,9.01 06/02/05 BURLINGTON RESOURCES INC DE 5.02,9.01 06/01/05 CAM COMMERCE SOLUTIONS INC DE 1.01 05/26/05 CANDELA CORP /DE/ DE 1.01 05/26/05 CAPITAL HILL GOLD INC FL 4.01,9.01 05/27/05 Capital One Auto Receivables LLC DE 8.01,9.01 06/02/05 CAPITAL SENIOR LIVING CORP DE 7.01,9.01 06/01/05 CAPITAL SOLUTIONS I, INC. DE 8.01 06/01/05 CAPTIVA SOFTWARE CORP DE 1.01,2.01,9.01 05/26/05 CARDIMA INC DE 1.01,2.01,2.03,7.01 05/27/05 Carrington Mortgage Loan Trust, Serie 8.01 05/25/05 Carrington Mortgage Loan Trust, Serie 8.01 03/25/05 AMEND CATERPILLAR FINANCIAL SERVICES CORP DE 8.01,9.01 06/02/05 CBRL GROUP INC TN 7.01,9.01 06/02/05 CEDAR SHOPPING CENTERS INC MD 5.02 03/31/05 CENVEO, INC CO 7.01 06/01/05 CH ENERGY GROUP INC NY 1.01,1.02,9.01 06/02/05 Chanticleer Holdings, Inc. 5.02,9.01 06/01/05 CHEETAH OIL & GAS LTD. NV 3.02,9.01 05/27/05 CHEMOKINE THERAPEUTICS CORP DE 8.01 06/01/05 CHIQUITA BRANDS INTERNATIONAL INC NJ 1.01,5.02 05/26/05 CHRISTOPHER & BANKS CORP DE 2.02,9.01 06/02/05 CIENA CORP DE 2.02,9.01 06/02/05 CINCINNATI FINANCIAL CORP OH 1.01,2.03,7.01,9.01 05/27/05 CITIGROUP DIVERSIFIED FUTURES FUND LP 5.02 05/31/05 CITIGROUP GLOBAL MARKETS HOLDINGS INC NY 9.01 06/02/05 CITIGROUP INC DE 8.01,9.01 06/02/05 CITIGROUP INC DE 9.01 06/01/05 CITIGROUP INC DE 9.01 06/01/05 CITIGROUP INVESTMENTS CORPORATE LOAN MD 7.01,9.01 06/02/05 CITIGROUP MORTGAGE LOAN TRUST INC SER 8.01 05/25/05 CITRIX SYSTEMS INC DE 1.01,3.02,7.01,9.01 06/01/05 CLAIRES STORES INC DE 2.02,9.01 06/02/05 CLANCY SYSTEMS INTERNATIONAL INC /CO/ CO 1.02 06/02/05 CLOSURE MEDICAL CORP DE 8.01,9.01 06/02/05 COCA COLA BOTTLING CO CONSOLIDATED /D DE 2.02,9.01 06/02/05 COMCAST CORP PA 1.01 06/01/05 COMMON HORIZONS INC NV 1.01,2.01,3.02,5.01,5.02,9.01 05/27/05 COMPUWARE CORP MI 1.01 10/26/04 CONCORD COMMUNICATIONS INC MA 8.01 06/02/05 CONNS INC DE 1.01,9.01 05/26/05 CONTINENTAL AIRLINES INC /DE/ DE 8.01,9.01 06/02/05 CONVERA CORP DE 5.02 06/01/05 COPART INC CA 2.02,9.01 06/01/05 CORNING INC /NY NY 7.01,9.01 06/01/05 CORRECTIONS CORP OF AMERICA MD 8.01,9.01 06/02/05 CPG PARTNERS LP MD 1.01,9.01 06/01/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 9.01 06/02/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 06/02/05 CREE INC NC 2.05,2.06,9.01 06/02/05 CROWN CASTLE INTERNATIONAL CORP DE 1.01,7.01,9.01 06/01/05 CVD EQUIPMENT CORP NY 8.01 05/26/05 CVS CORP DE 5.03,9.01 06/01/05 CWMBS INC DE 8.01,9.01 04/29/05 Cybrdi, Inc. CA 4.01,9.01 06/01/05 DAKTRONICS INC /SD/ SD 2.02,9.01 04/30/05 DEERE JOHN RECEIVABLES INC DE 8.01,9.01 05/26/05 DIGITAL LIGHTWAVE INC DE 1.01,2.03,3.01,9.01 05/26/05 DILLARDS INC DE 7.01,9.01 06/02/05 DOLLAR GENERAL CORP TN 7.01,9.01 06/02/05 DONNELLEY R R & SONS CO DE 5.02 04/07/05 AMEND DREW INDUSTRIES INC DE 8.01,9.01 06/01/05 DUCKWALL ALCO STORES INC KS 2.02 06/01/05 DUKE CAPITAL LLC DE 1.01 06/02/05 DUKE ENERGY CORP NC 1.01,7.01 06/02/05 DUQUESNE LIGHT HOLDINGS INC PA 7.01 06/02/05 DYNAMICS RESEARCH CORP MA 5.02,7.01,9.01 05/31/05 EBAY INC DE 8.01,9.01 06/01/05 ECOM ECOM COM INC FL 8.01 06/02/05 EDGETECH SERVICES INC NV 2.01,5.01,7.01,9.01 06/01/05 EGAIN COMMUNICATIONS CORP DE 1.01,9.01 05/27/05 EGL INC TX 1.01,7.01 05/31/05 EGPI FIRECREEK, INC. NV 3.02,8.01,9.01 05/19/05 AMEND ELECTRONICS FOR IMAGING INC DE 2.01,7.01,9.01 06/02/05 EMERGENT GROUP INC/NY NV 1.01,9.01 06/02/05 EMMIS COMMUNICATIONS CORP IN 8.01,9.01 06/01/05 ENDO PHARMACEUTICALS HOLDINGS INC DE 7.01,9.01 06/02/05 ENERGY CONVERSION DEVICES INC DE 7.01,9.01 06/01/05 EnerSys DE 2.02,7.01,9.01 06/01/05 ENTERGY CORP /DE/ DE 7.01 06/02/05 ENTERPRISE PRODUCTS PARTNERS L P DE 1.01,9.01 06/01/05 ENTRADA NETWORKS INC DE 1.02,9.01 06/02/05 ENVIRONMENTAL POWER CORP DE 7.01 06/02/05 EPIMMUNE INC DE 1.01,3.01,9.01 05/26/05 Equifirst Mortgage Loan Trust 2005-1 DE 8.01 05/25/05 EQUITY ONE INC MD 8.01 06/02/05 ESS TECHNOLOGY INC CA 1.01 05/27/05 ESTEE LAUDER COMPANIES INC DE 1.01,2.03,9.01 05/27/05 EURAMAX INTERNATIONAL INC 7.01 06/01/05 EUROBANCSHARES INC 1.01,1.02,9.01 06/01/05 EXIDE TECHNOLOGIES DE 2.02,7.01,9.01 05/31/05 EXPRESSJET HOLDINGS INC DE 8.01,9.01 06/01/05 FAIRCHILD INTERNATIONAL CORP NV 2.01 04/08/05 AMEND FAMILY DOLLAR STORES INC DE 2.02,9.01 06/02/05 FAR EAST ENERGY CORP 1.01,9.01 05/27/05 FEDEX CORP DE 1.01,9.01 05/26/05 FIFTH THIRD BANCORP OH 7.01,9.01 06/02/05 FINISH LINE INC /IN/ IN 2.02,9.01 06/02/05 FIRST CAPITAL BANCORP, INC. 1.01,9.01 05/26/05 FIRST CITIZENS BANC CORP /OH OH 8.01,9.01 06/01/05 First Franklin Mortgage Loan Trust 20 DE 8.01 05/25/05 First Franklin Mortgage Loan Trust 20 DE 8.01,9.01 04/28/05 AMEND First Franklin Mortgage Loan Trust 20 DE 8.01 05/25/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 05/27/05 FIRST REGIONAL BANCORP CA 8.01,9.01 05/26/05 FISCHER IMAGING CORP DE 8.01 06/02/05 FLORIDA EAST COAST INDUSTRIES INC FL 7.01,9.01 06/02/05 FLOW INTERNATIONAL CORP WA 8.01,9.01 06/02/05 FLOWSERVE CORP NY 2.02,5.02,7.01,9.01 05/26/05 FORGENT NETWORKS INC DE 2.02,9.01 06/02/05 FORTUNE DIVERSIFIED INDUSTRIES INC DE 5.02 05/27/05 FOSTER WHEELER LTD D0 8.01,9.01 06/01/05 FRANKLIN STREET PROPERTIES CORP /MA/ 7.01,9.01 06/02/05 Fremont Home Loan Trust 2005-1 DE 8.01 05/25/05 FREMONT MICHIGAN INSURACORP INC MI 4.01,9.01 05/26/05 FRONTIER AIRLINES INC /CO/ CO 5.02 05/31/05 FRONTIER OIL CORP /NEW/ WY 5.02,9.01 06/01/05 FTI CONSULTING INC MD 3.02,7.01,8.01,9.01 05/31/05 GALAXY ENERGY CORP CO 1.01,2.03,9.01 05/31/05 AMEND GALAXY ENERGY CORP CO 1.01,9.01 03/01/05 AMEND GAP INC DE 7.01,9.01 06/02/05 GEMSTAR TV GUIDE INTERNATIONAL INC DE 8.01,9.01 06/01/05 GENERAL MILLS INC DE 8.01 06/02/05 GENERAL NUTRITION CENTERS INC PA 5.02,9.01 05/27/05 GENETHERA INC FL 4.02 06/02/05 GEORGIA GULF CORP /DE/ DE 2.02,9.01 06/02/05 GLOBALSANTAFE CORP 7.01,9.01 06/02/05 GNC CORP DE 5.02,9.01 05/27/05 GOLD CAMP CRIPPLE CREEK COLORADO INC NV 4.01 05/03/05 GOLDMAN SACHS HEDGE FUND PARTNERS LLC DE 7.01 06/02/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 05/27/05 GREAT LAKES AVIATION LTD IA 5.02 05/27/05 Greenpoint Mortgage Funding Trust 200 DE 8.01 05/25/05 GS Mortgage GSAA Home Equity Trust 20 DE 8.01 05/25/05 GS Mortgage GSAMP Trust 2005-HE1 DE 8.01 05/25/05 GS Mortgage GSAMP Trust 2005-NC1 DE 8.01 05/25/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 05/31/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 05/31/05 GS MORTGAGE SECURITIES CORP DE 8.01 05/31/05 GS MORTGAGE SECURITIES CORP II DE 8.01,9.01 05/31/05 GSAA Home Equity Trust 2005-2 DE 8.01 05/25/05 GSAA Home Equity Trust 2005-4 DE 8.01 05/25/05 GSAMP TRUST 2005-HE2 DE 8.01 05/25/05 GSAMP Trust 2005-S1 DE 8.01 05/25/05 GSI COMMERCE INC DE 7.01,9.01 06/02/05 GSI LUMONICS INC A3 5.02,9.01 05/26/05 GTSI CORP DE 8.01,9.01 05/31/05 GTX INC /DE/ DE 5.02,9.01 06/01/05 HAMPTON ROADS BANKSHARES INC VA 2.03 06/02/05 HCA INC/TN DE 1.01,9.01 05/26/05 HEI INC MN 3.01 05/31/05 HERITAGE COMMERCE CORP CA 3.03,4.01,8.01,9.01 05/26/05 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE 9.01 03/21/05 HIGH INCOME OPPORTUNITY FUND INC MD 7.01,9.01 06/02/05 HOLLIS EDEN PHARMACEUTICALS INC /DE/ DE 8.01,9.01 05/31/05 Home Equity Mortgage Loan Asset Backe DE 8.01 05/25/05 HOME PRODUCTS INTERNATIONAL INC DE 1.01,5.02,9.01 05/26/05 HOMETOWN AUTO RETAILERS INC DE 1.01,9.01 06/02/05 HORACE MANN EDUCATORS CORP /DE/ DE 1.01,1.02,9.01 05/26/05 HUDSON HIGHLAND GROUP INC DE 1.01,9.01 06/01/05 HUNTINGTON BANCSHARES INC/MD MD 8.01,9.01 06/02/05 HYPERFEED TECHNOLOGIES INC DE 1.01 05/20/05 IDENTIX INC DE 5.02,8.01 05/31/05 ILX RESORTS INC AZ 9.01 05/31/05 IMH ASSETS CORP IMPAC CMB TRUST SERIE DE 8.01 05/25/05 IMPAC SECURED ASSETS CORP CA 8.01,9.01 05/31/05 IndyMac INDX Mortgage Loan Trust 2005 8.01 05/25/05 IndyMac Indx Mortgage Loan Trust 2005 8.01 05/25/05 IndyMac INDX Mortgage Loan Trust 2005 8.01 05/25/05 IndyMac Indx Mortgage Loan Trust 2005 8.01 05/25/05 IndyMac INDX Mortgage Loan Trust 2005 8.01 05/25/05 IndyMac Indx Mortgage Loan Trust 2005 8.01 05/25/05 IndyMac INDX Mortgage Loan Trust 2005 8.01 05/25/05 IndyMac Indx Mortgage Loan Trust 2005 8.01 05/25/05 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 05/25/05 IndyMac MBS, Inc. Residential Asset S 8.01 05/25/05 IndyMac MBS, Inc. Residential Asset S 8.01 05/25/05 IndyMac RAST 2004-R2 8.01 05/25/05 IndyMac RAST 2005-A4 8.01 05/25/05 IndyMac RAST 2005-A5 8.01 05/25/05 IndyMac Residential Asset Securitizat 8.01 05/25/05 INERGY L P DE 5.02,9.01 06/01/05 INTEGRITY MUTUAL FUNDS INC ND 2.03 06/02/05 INTERDIGITAL COMMUNICATIONS CORP PA 7.01 06/02/05 INTERMEDIATE MUNI FUND INC MD 7.01,9.01 06/02/05 INTERSTATE HOTELS & RESORTS INC DE 5.02 05/26/05 INTERVOICE INC TX 2.02,9.01 06/01/05 INTRICON CORP PA 4.02,7.01,9.01 05/31/05 IROQUOIS GAS TRANSMISSION SYSTEM LP DE 5.02 06/02/05 Irwin Whole Loan Home Equity Trust 20 DE 8.01,9.01 05/25/05 ITERIS, INC. DE 2.02,9.01 06/02/05 ITRONICS INC TX 2.02 05/25/05 IXIS Real Estate Capital Trust 2005-H DE 8.01 05/25/05 J P MORGAN CHASE & CO DE 9.01 05/31/05 J2 GLOBAL COMMUNICATIONS INC DE 7.01,9.01 06/02/05 JACKSON HEWITT TAX SERVICE INC DE 1.01,1.02,2.02,5.03,8.01,9.01 06/02/05 JO-ANN STORES INC OH 7.01,9.01 06/02/05 KB HOME DE 8.01,9.01 06/02/05 KELLOGG CO DE 8.01 05/27/05 KEY ENERGY SERVICES INC MD 1.01,2.03,9.01 06/01/05 KIMCO REALTY CORP MD 9.01 06/02/05 KIRBY CORP NV 1.01,2.03,7.01,9.01 05/31/05 KNIGHT CAPITAL GROUP, INC. DE 1.01,7.01,9.01 05/31/05 KNIGHT TRANSPORTATION INC AZ 1.01 05/26/05 KNIGHT TRANSPORTATION INC AZ 5.02 05/26/05 AMEND LAIDLAW INTERNATIONAL INC DE 7.01,9.01 06/01/05 LENNAR CORP /NEW/ DE 7.01,9.01 06/02/05 LINCOLN BANCORP /IN/ IN 1.01,9.01 05/31/05 LITFUNDING CORP NV 8.01,9.01 06/01/05 LODGIAN INC DE 1.01 04/29/05 AMEND LONE STAR STEAKHOUSE & SALOON INC DE 8.01,9.01 06/01/05 Long Beach Mortgage Loan Trust 2005-1 DE 8.01 05/25/05 Long Beach Mortgage Loan Trust 2005-2 DE 8.01 05/25/05 LONGS DRUG STORES CORP MD 7.01,9.01 06/02/05 LOUD TECHNOLOGIES INC WA 5.02 05/26/05 MAGIC LANTERN GROUP INC NY 3.01,5.02,9.01 05/26/05 MAGNUM HUNTER RESOURCES INC NV 8.01,9.01 06/02/05 MAGNUS INTERNATIONAL RESOURCES, INC. NV 8.01,9.01 04/07/05 MANAGED HIGH INCOME PORTFOLIO INC NY 7.01,9.01 06/02/05 MANAGED MUNICIPALS PORTFOLIO INC 7.01,9.01 06/02/05 MANAKOA SERVICES CORP NV 8.01,9.01 05/23/05 MARLIN BUSINESS SERVICES CORP 1.01,9.01 05/26/05 MARRIOTT INTERNATIONAL INC /MD/ DE 7.01,9.01 06/02/05 MARSH SUPERMARKETS INC IN 2.02,7.01,9.01 06/02/05 MASTEC INC FL 4.01,9.01 05/12/05 MASTR Asset Securitization Trust 2004 DE 8.01,9.01 05/01/05 MASTR Asset Securitization Trust 2004 DE 8.01,9.01 05/25/05 MATRIA HEALTHCARE INC DE 8.01 05/27/05 MBNA AMERICA BK NAT ASSOC MBNA MASTER 8.01,9.01 06/01/05 MCDATA CORP DE 1.01,2.01,2.03,5.02,8.01,9.01 06/01/05 MCGRATH RENTCORP CA 5.02,9.01 06/01/05 MDI TECHNOLOGIES INC DE 8.01 05/27/05 MDU COMMUNICATIONS INTERNATIONAL INC DE 5.02,9.01 05/26/05 MEDIABAY INC FL 8.01 02/06/05 MENTOR CORP /MN/ MN 1.01,9.01 06/01/05 Meritage Mortgage Loan Trust 2005-1 A DE 8.01 05/25/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 05/25/05 Merrill Lynch Mortgage Investors Trus DE 8.01,9.01 05/25/05 METROPCS INC 7.01,9.01 05/31/05 METROPOLITAN HEALTH NETWORKS INC FL 8.01,9.01 05/31/05 MGP INGREDIENTS INC KS 5.02,5.05,7.01,9.01 06/01/05 MICRO LINEAR CORP /CA/ DE 1.01,5.03,9.01 05/26/05 MICROMUSE INC DE 2.01,9.01 06/01/05 MILLENIA HOPE INC 1.01,3.02,3.03,9.01 05/05/05 MoneyFlow Capital Corp 1.02,4.01,5.02,5.03,9.01 05/31/05 AMEND Morgan Stanley ABS Capital I Inc. Tru DE 8.01 05/25/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 05/25/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 05/25/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 05/25/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 05/25/05 Morgan Stanley Home Equity Loan Trust DE 8.01 05/25/05 MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 05/01/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 06/02/05 MortgageIT Holdings, Inc. MD 1.01,2.03,9.01 05/25/05 MOVADO GROUP INC NY 2.02,9.01 06/02/05 MUNICIPAL HIGH INCOME FUND INC 7.01,9.01 06/02/05 NATIONAL SUPERSTARS INC NV 2.01,3.02,3.03,4.01,5.01,5.02 05/26/05 NCI BUILDING SYSTEMS INC DE 2.02,9.01 06/01/05 NEOMAGIC CORP DE 5.02,9.01 06/02/05 NEON SYSTEMS INC DE 1.01 05/26/05 NESTOR INC DE 1.01,2.03,9.01 06/02/05 NESTOR PARTNERS NJ 3.02 06/01/05 New Century Home Equity Loan Trust 20 8.01 05/25/05 New Century Home Equity Loan Trust 20 8.01 05/25/05 NEW MORNING CORP 5.02,5.03 06/02/05 New York & Company, Inc. 7.01,9.01 06/02/05 NEW YORK MORTGAGE TRUST INC MD 8.01,9.01 06/02/05 NISSAN AUTO RECEIVABLES 2005-B OWNER DE 8.01,9.01 05/31/05 NOBLE ENERGY INC DE 7.01,9.01 06/02/05 NORDSTROM INC WA 7.01 06/02/05 NORTHWEST BANCORP INC PA 8.01,9.01 06/01/05 NOVASTAR FINANCIAL INC MD 9.01 05/26/05 NVIDIA CORP DE 5.02 05/17/05 AMEND OM GROUP INC DE 1.01,5.02,9.01 05/26/05 OPTELECOM INC DE 8.01 06/02/05 OPTIMAL GROUP INC 1.01,8.01,9.01 05/27/05 ORASURE TECHNOLOGIES INC DE 1.01,7.01 06/01/05 OXFORD INDUSTRIES INC GA 7.01,9.01 06/01/05 PARA MAS INTERNET INC NV 2.01 04/12/04 PAREXEL INTERNATIONAL CORP MA 1.01,2.05,5.02,9.01 05/26/05 Park Place Securities, Inc. DE 9.01 05/01/05 Park Place Securities, Inc., Asset-Ba DE 8.01,9.01 05/25/05 Park Place Securities, Inc., Asset-Ba DE 8.01,9.01 05/25/05 PARTICLE DRILLING TECHNOLOGIES INC/NV NV 5.02 05/31/05 PATHMARK STORES INC DE 9.01 06/02/05 PAYLESS SHOESOURCE INC /DE/ DE 7.01,9.01 06/02/05 PEGASUS WIRELESS CORP NV 2.01,4.01,5.01,5.02,5.03,5.05 05/25/05 PENTON MEDIA INC DE 5.02,9.01 05/26/05 PEOPLES CHOICE HOME LOAN SECURITIES T 8.01,9.01 05/25/05 PETRO STOPPING CENTERS L P DE 1.01 05/30/05 PETROQUEST ENERGY INC DE 1.01,9.01 06/02/05 PHARMION CORP 1.01,5.02,9.01 06/01/05 PHYSIOMETRIX INC DE 1.01,9.01 05/31/05 PIONEER NATURAL RESOURCES CO DE 7.01,9.01 06/01/05 PivX Solutions, Inc. NV 1.02,3.02,4.01,4.02,5.02 06/01/05 PLATO LEARNING INC DE 2.02,7.01,9.01 06/02/05 PORTLAND GENERAL ELECTRIC CO /OR/ OR 2.03,8.01,9.01 05/23/05 POSTER FINANCIAL GROUP INC NV 8.01,9.01 06/01/05 PRENTISS PROPERTIES TRUST/MD 1.01,9.01 05/11/05 PRIDE INTERNATIONAL INC DE 4.01,9.01 05/27/05 PRIME MORTGAGE TRUST, MORTGAGE PASS-T 8.01,9.01 05/25/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 05/27/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 05/27/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 05/27/05 PROGRESS ENERGY INC NC 7.01 06/02/05 PROQUEST CO DE 4.01,9.01 03/09/05 PROTEIN DESIGN LABS INC/DE DE 2.01,9.01 03/23/05 AMEND PW EAGLE INC MN 4.01,9.01 05/26/05 PW EAGLE INC MN 4.01,9.01 05/26/05 QUANTA SERVICES INC DE 7.01,9.01 06/01/05 QUANTUM CORP /DE/ DE 1.01,5.02,9.01 06/02/05 RADIATION THERAPY SERVICES INC FL 1.01,2.01,9.01 06/01/05 RADIUM VENTURES INC NV 1.01,9.01 05/27/05 RAILAMERICA INC /DE DE 1.01,7.01,9.01 05/26/05 RAILAMERICA INC /DE DE 1.01,9.01 05/26/05 RALCORP HOLDINGS INC /MO MO 8.01,9.01 06/02/05 RAMP CORP DE 2.04,3.01,8.01,9.01 05/26/05 REAL ESTATE INCOME FUND INC 7.01,9.01 06/02/05 REGENERX BIOPHARMACEUTICALS INC DE 7.01,9.01 06/01/05 RENAISSANCE HOME EQUITY LOAN TRUST 20 DE 8.01,9.01 05/25/05 RENOVIS INC DE 1.01,8.01,9.01 05/26/05 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 06/02/05 REX STORES CORP DE 2.02,9.01 06/02/05 ROCKY SHOES & BOOTS INC OH 1.01 05/27/05 RUSH FINANCIAL TECHNOLOGIES INC TX 7.01,9.01 06/02/05 SALOMON BROTHERS 2008 WORLDWIDE DOLLA MD 7.01,9.01 06/02/05 SALOMON BROTHERS CAPITAL & INCOME FUN MD 7.01,9.01 06/02/05 SALOMON BROTHERS EMERGING MARKETS DEB 7.01,9.01 06/02/05 SALOMON BROTHERS EMERGING MARKETS FLO MD 7.01,9.01 06/02/05 SALOMON BROTHERS EMERGING MARKETS INC MD 7.01,9.01 06/02/05 SALOMON BROTHERS EMERGING MARKETS INC MD 7.01,9.01 06/02/05 SALOMON BROTHERS FUND INC /DE/ MD 7.01,9.01 06/02/05 SALOMON BROTHERS GLOBAL HIGH INCOME F 7.01,9.01 06/02/05 SALOMON BROTHERS GLOBAL PARTNERS INCO MD 7.01,9.01 06/02/05 SALOMON BROTHERS HIGH INCOME FUND II 7.01,9.01 06/02/05 SALOMON BROTHERS HIGH INCOME FUND INC MD 7.01,9.01 06/02/05 SALOMON BROTHERS INFLATION MANAGEMENT 7.01,9.01 06/02/05 SALOMON BROTHERS MUNICIPAL PARTNERS F MD 7.01,9.01 06/02/05 SALOMON BROTHERS MUNICIPAL PARTNERS F MD 7.01,9.01 06/02/05 Salomon Brothers Variable Rate Strate 7.01,9.01 06/02/05 SALOMON BROTHERS WORLDWIDE INCOME FUN MD 7.01,9.01 06/02/05 SALOMON SMITH BARNEY AAA ENERGY FUND 3.02 06/01/05 SALOMON SMITH BARNEY ORION FUTURES FU 3.02 06/01/05 SAUCONY INC MA 1.01,8.01,9.01 06/01/05 Saxon Asset Securities Trust 2005-1 VA 8.01 05/25/05 SBA COMMUNICATIONS CORP FL 8.01 05/26/05 SCIENTIFIC ATLANTA INC GA 8.01,9.01 06/01/05 SCOTTISH RE GROUP LTD E9 8.01,9.01 04/07/05 SE FINANCIAL CORP 2.02,9.01 06/01/05 SEA CONTAINERS LTD /NY/ 8.01,9.01 05/26/05 SEACOR HOLDINGS INC /NEW/ DE 7.01 05/27/05 Sears Holdings CORP DE 2.05 04/26/04 SEAWRIGHT HOLDINGS INC DE 2.01,2.03,9.01 05/20/05 SECURITISATION ADV SERV MEDALLION TRU 8.01,9.01 05/25/05 SEREFEX CORP DE 5.02 05/27/05 SI INTERNATIONAL INC DE 7.01 06/02/05 SIRVA INC DE 1.01,9.01 05/26/05 SIRVA INC DE 1.01,2.03 05/31/05 SMITH BARNEY POTOMAC FUTURES FUND LP 3.02 06/01/05 SMITH BARNEY WESTPORT FUTURES FUND LP 3.02 06/01/05 Soundview Home Loan Trust 2005-1 DE 8.01 05/25/05 SPACEHAB INC \WA\ WA 1.01,9.01 06/02/05 Spectrum Brands, Inc. WI 8.01,9.01 06/02/05 SPEEDEMISSIONS INC FL 5.02 05/26/05 SPIRE CORP MA 1.01,9.01 06/02/05 SS&C TECHNOLOGIES INC DE 1.01,2.03,9.01 05/27/05 STARRETT L S CO MA 5.02 06/02/05 STATION CASINOS INC NV 8.01 06/02/05 STEEL DYNAMICS INC IN 2.02,9.01 06/01/05 STRIDE RITE CORP MA 7.01,9.01 06/01/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 05/25/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 05/25/05 Structured Asset Securities Corp 2005 DE 8.01,9.01 05/25/05 Structured Asset Securities Corp Mort DE 8.01,9.01 05/25/05 SUN MICROSYSTEMS, INC. DE 1.01,9.01 06/02/05 SWIFT TRANSPORTATION CO INC NV 1.01,5.02,9.01 05/26/05 SYSTEMAX INC DE 7.01 05/31/05 TENGTU INTERNATIONAL CORP DE 4.02,9.01 11/17/04 AMEND TERAX ENERGY, INC. NV 1.01,2.01,3.02,8.01,9.01 05/31/05 TEREX CORP DE 2.02,9.01 06/01/05 THAXTON GROUP INC SC 8.01,9.01 05/24/05 THEGLOBE COM INC DE 3.02,9.01 06/01/05 THERAGENICS CORP DE 1.01,1.02,9.01 06/01/05 TOLLGRADE COMMUNICATIONS INC \PA\ PA 1.01,5.02,9.01 05/31/05 AMEND Tower Group, Inc. DE 5.02,9.01 06/02/05 TRANSMETA CORP DE 1.01 05/26/05 TRANSMETA CORP DE 3.01 05/27/05 TRANSTECH INDUSTRIES INC DE 8.01 06/01/05 TRAVELCENTERS OF AMERICA INC DE 2.04,7.01,9.01 06/02/05 Trinsic, Inc. DE 4.01 05/27/05 TRIPATH IMAGING INC DE 1.01,9.01 05/31/05 TRIPATH IMAGING INC DE 1.01 05/31/05 TXU CORP /TX/ TX 1.01,9.01 06/01/05 UAL CORP /DE/ DE 1.01,9.01 06/02/05 UNITED STATES LIME & MINERALS INC TX 4.01,9.01 05/31/05 VASO ACTIVE PHARMACEUTICALS INC DE 1.01,8.01,9.01 06/01/05 VeriFone Holdings, Inc. DE 2.02,9.01 06/02/05 VICURON PHARMACEUTICALS INC DE 7.01,8.01,9.01 05/31/05 VIRBAC CORP DE 5.02,9.01 02/08/05 WASHINGTON MUTUAL MORT PS THR CERTS DE 8.01 05/25/05 WEBMD CORP /NEW/ DE 1.01,1.02,2.03,3.02,8.01,9.01 05/02/05 AMEND Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 05/25/05 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 05/25/05 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 05/25/05 Wells Fargo Mortgage Asset-Backed Pas DE 8.01,9.01 05/25/05 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 05/25/05 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 05/25/05 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 05/25/05 WELLSFORD REAL PROPERTIES INC MD 8.01,9.01 06/02/05 WILSHIRE BANCORP INC CA 8.01,9.01 06/01/05 WORLD HEART CORP A6 5.02,9.01 06/02/05 WWA GROUP INC NV 5.02,9.01 05/18/05 WYNN LAS VEGAS LLC NV 8.01,9.01 05/24/05 WYNN RESORTS LTD 8.01,9.01 06/02/05 XANSER CORP DE 4.01,9.01 05/26/05 XCEL ENERGY INC MN 1.01,9.01 05/25/05 YOUBET COM INC DE 1.01,2.01,9.01 06/01/05 Zann Corp NV 3.02 01/10/05 ZENIX INCOME FUND INC 7.01,9.01 06/02/05 ZYNEX MEDICAL HOLDINGS INC NV 1.01 05/31/05