SEC NEWS DIGEST Issue 2005-166 August 29, 2005 COMMISSION ANNOUNCEMENTS STATEMENT OF DONALD NICOLAISEN, SEC CHIEF ACCOUNTANT, REGARDING KPMG LLP AGREEMENT WITH THE U.S. DEPARTMENT OF JUSTICE On August 29, Donald T. Nicolaisen, Chief Accountant for the Securities and Exchange Commission, made the following statement regarding the KPMG LLP agreement with the U.S. Department of Justice: “Earlier today the U. S. Department of Justice announced that they have entered into a deferred prosecution agreement with KPMG LLP that addresses issues stemming from past services provided by KPMG’s tax practice. KPMG has represented that it has stopped providing the types of tax services addressed in this case and that it has made significant changes in the structure and operation of the tax practice of the firm, and the supervision of that practice, in order to avoid similar issues in the future. The agreement by KPMG provides a comprehensive and forward-looking framework for addressing the violations identified by DOJ, which do not arise under the federal securities laws. In addition, pursuant to the agreement, the United States Attorney for the Southern District of New York, David Kelley, appointed former SEC Chairman Richard Breeden to monitor the firm’s compliance with the terms of the agreement. The PCAOB has advised me that it is issuing a statement on KPMG’s ongoing ability to perform audits of public companies based on its annual inspections of KPMG’s auditing work. “I am pleased that DOJ and KPMG have reached an agreement to resolve the issues under investigation by DOJ. I believe that the past conduct described in the agreement was unacceptable and the resulting penalties are appropriately significant. The agreement addresses tax shelter activities outside KPMG's audit practice and does not require or call for Commission action. Commission staff will of course monitor the situation in view of the Commission's responsibilities to investors and markets." (Press Rel. 2005-122) VISITING ACADEMIC SCHOLARS NAMED BY THE OFFICE OF ECONOMIC ANALYSIS On August 29, the Securities and Exchange Commission's Office of Economic Analysis announced the appointment of Dr. Hong Yan as a Visiting Academic Scholar for a one-year term. Simultaneously, OEA announced the appointment of Dr. Allan Zebedee as an Economic Fellow for a two-year term. Yan is currently an Assistant Professor of Finance in the McCombs School of Business, University of Texas at Austin, while Zebedee is currently an Assistant Professor of Finance at San Diego State University. Yan received his Ph. D. in 1999 from the University of California at Berkeley in business administration, specializing in finance. His area of expertise is asset pricing and investment management. His recent research has focused on the performance of mutual funds, investor behavior in mutual funds and its implications for the incentives for fund managers. Zebedee received his Ph. D. in 2001 from the University of California, San Diego in economics, specializing in financial econometrics. His research has focused on using market microstructure data to examine broader issues in corporate finance. Specifically, his recent research has examined the impact of corporate repurchase programs on market liquidity and the effect of convertible bond calls on the underlying equity assets. In addition, he also has an article forthcoming in the Journal of Financial Markets examining the role of institutional investors in the aftermarket of initial public offerings. While at the Commission, Yan will join other researchers on projects involving work on mutual fund regulation, issues related to hedge funds and other areas as dictated by SEC priorities. Zebedee will join other researchers on projects involving work on enforcement, market structures and execution quality, as well as other areas as dictated by SEC priorities. (Press Rel. 2005-121) ENFORCEMENT PROCEEDINGS IN THE MATTER OF ALANAR, INC. ET AL. On August 29, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Notice of Hearing against Alanar, Inc., Vaughn A. Reeves, Sr., Vaughn A. Reeves, Jr., Jonathan Christopher Reeves, and Joshua Craig Reeves (the Reeves). The Order finds that on July 26, 2005, in the case of Securities and Exchange Commission v. Alanar, Inc. et al., Civil Action No. 1:05-cv-01102 (S.D. Ind. 2005), an Order of Permanent Injunction and Other Relief was entered by consent against Alanar and the Reeves, which permanently enjoined Alanar from future violations of Section 17(a) of the Securities Act of 1933 (Securities Act) and Sections 10(b) and 15(c)(1) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, and the Reeves from future violations of Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. The Commission’s complaint alleged that Alanar and the Reeves misused funds derived from the sale of church bonds and units of bond funds and misrepresented the bond funds’ rates of return. The Reeves improperly diverted more than $8 million into an E*Trade Financial trading account, loaned money and invested in other funds, and made unsecured loans to themselves and entities they controlled. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Alanar and the Reeves an opportunity to dispute these allegations, and to determine what sanctions, if any, are appropriate and in the public interest. The Commission directed that an Administrative Law Judge shall issue an initial decision in this matter no later than 120 days from the date of service of its Order. (Rel 34-52353; File No. 3-12018) CONSENT JUDGMENTS ENTERED AGAINST DEFENDANTS GRANT CURTIS, RAIMOND IRNI, LILLIAN VINCI, AND ANNE MARIE NOEL The Securities and Exchange Commission announced that in July 2002, the United States District Court for the Eastern District of New York entered final consent judgments against defendants Grant Curtis, Raimond Irni, Lillian Vinci, and Anne Marie Noel. Curtis, Irni, Vinci, and Noel were each enjoined from future violations of Section 17(a) of the Securities Act of 1933 (Securities Act) and Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder. Additionally, Curtis and Irni were enjoined from violations of Sections 5(a) and 5(c) of the Securities Act. Curtis was further enjoined from violations of Section 13(d) of the Exchange Act and Rules 13d-1 thereunder, Exchange Act Rule 13b2-1, and, as a “control person” pursuant to Section 20(a) of the Exchange Act, Section 13(a) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1 and 13a-13. In addition, the Court permanently barred Curtis from serving as an officer or director of a public company. The Court also ordered Curtis to pay $7,819,270 representing disgorgement of his ill-gotten gain, and prejudgment interest, obtained as a result of his alleged conduct, but waived payment of that amount based upon Curtis' sworn representations of his financial condition. For the same reason, the Court did not order Curtis to pay a civil money penalty. The Court ordered Irni to pay $200,000 representing disgorgement of his ill-gotten gain, and prejudgment interest, obtained as a result of his alleged conduct, but waived payment of that amount based upon Irni's sworn representations of his financial condition. For the same reason, the Court did not order Irni to pay a civil money penalty. The Court ordered Vinci to pay disgorgement of her ill-gotten gains and prejudgment interest in the amount of $84,500, but waived payment of all but $32,500, and waived payment of a civil penalty, based upon Vinci's sworn representations regarding her financial condition. The Court ordered Noel to pay disgorgement of her ill-gotten gains and prejudgment interest in the amount of $32,500, but waived payment of all but $9,500, and waived payment of a civil penalty, based upon Noel's sworn representations regarding her financial condition. The Commission filed its action against Curtis, Irni, Vinci, Noel, and thirteen other defendants on November 10, 1999. The Commission’s Complaint alleges that, from 1994 through 1996, Curtis and others exercised undisclosed control over three public companies, Windswept Environmental Group, Inc., ICIS Management Group, Inc. and Pilot Transport, Inc. Using that control, they caused these companies to issue more than eight million shares of stock, in most cases for little or no consideration, to various nominees, and then caused over five million shares of that stock, all of which was unregistered or improperly registered, to be sold to the public. The scheme generated illicit proceeds of more than $8 million. Vinci, Noel and other brokers retailed the fraudulently issued stock to the public and received undisclosed kickbacks. Irni participated in arranging and making the undisclosed kickback payments various brokerage firms to retail the stock to the public. Previously, defendants Timothy Masley, Jonathan Lyons, Leo Mangan, James W. Nearen, Pedro Dibrito Gomez, Donald E. Kessler, David R. Behanna, Andrea Varsi, and Kenneth A. Orr consented to the entry of final judgments that, among other things, permanently enjoined them from future violations of the federal securities laws. In July 2005, the Commission obtained a jury verdict of securities fraud liability in the United States District Court for the Eastern District of New York against two of three trial defendants, Michael Lipkin and Joshua Shainberg. The Court's determination of appropriate relief against those two defendants remains pending. The Commission is seeking against Lipkin and Shainberg orders imposing permanent injunctions, disgorgement plus prejudgment interest, civil monetary penalties, and such other relief as the Court deems appropriate. The jury found the third defendant in that trial, Robert Shatles, not liable. The litigation remains pending against defendant Phillip J. Milligan in the United States District Court for the Eastern District of New York. For further information, see Litigation Release No. 19317 (July 29, 2005). [SEC V. Grant R. Curtis, et al., Case No. 99 CIV 7357, NG, E.D.N.Y.] (LR-19350) WASTE MANAGEMENT, INC. FOUNDER AND THREE OTHER FORMER TOP OFFICERS SETTLE SEC ACTION The Securities and Exchange Commission announced today that, on August 26, 2005, the United States District Court for the Northern District of Illinois entered final judgments as to defendants Dean L. Buntrock, Phillip B. Rooney, Thomas C. Hau, and Herbert A. Getz in the federal civil enforcement action filed by the Commission. Buntrock was the founder and former chief executive officer of Waste Management, Inc. Rooney was the former chief operating officer and later CEO, Hau was the former chief accounting officer, and Getz was the former general counsel. The Judgments permanently bar Buntrock, Rooney, Hau, and Getz from acting as an officer or director of a public company and enjoin them from violating, or aiding and abetting violations of, Sections 10(b) and 13(a) of the Securities Exchange Act of 1934, Rules 10b-5, 12b-20, 13a- 1, and 13a-13 promulgated thereunder, and Section 17(a) of the Securities Act of 1933. The Judgment as to Hau additionally enjoins him from aiding and abetting violations of Section 13(b)(2)(A) of Exchange Act, and from violating Exchange Act Rules 13b2-1 and 13b2-2. The Judgments require payment of over $30 million in total, comprised of $16.4 million in disgorgement, $10.4 million prejudgment interest, and $4 million in civil penalties. The settling defendants consented to the Judgments without admitting or denying the allegations in the Commission’s complaint. Additionally, Getz agreed to settle a related Rule 102(e) administrative proceeding to be instituted by the Commission by consenting to the entry of an order suspending him from appearing or practicing before the Commission as an attorney for five years. The complaint in this action, which was filed on March 26, 2002, charged six former top officers of Waste Management with perpetrating a massive financial fraud lasting more than five years. The Commission alleges that, beginning in 1992 and continuing into 1997, defendants engaged in a systematic scheme to falsify and misrepresent Waste Management’s financial results with profits being overstated by $1.7 billion. The fraud resulted in a restatement in February, 1998, which at the time was the largest restatement in history. The Commission previously announced a settlement with defendant Bruce D. Tobecksen on Sept. 30, 2004. The Commission’s litigation is continuing against James E. Koenig, Waste Management’s former chief financial officer and executive vice president. [SEC v. Buntrock, Civil Action No. 02-C-2180, N.D. Ill., Andersen, J.] (LR-19351) INVESTMENT COMPANY ACT RELEASES ORDERS OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT Orders have been issued under Section 8(f) of the Investment Company Act of 1940 declaring that each of the following has ceased to be an investment company: The BlackRock 2012 Term Trust [File No. 811-10185] [Rel No. IC-27030] August 25, 2005 BlackRock Strategic High Yield Trust [File No. 811-10613] [Rel No. IC-27031] August 25, 2005 BlackRock Real Estate Income Trust [File No. 811-21240] [Rel No. IC-27032] August 25, 2005 The BlackRock Investment Quality Term Trust Inc. [File No. 811-6541] [Rel No. IC-27033] August 25, 2005 BlackRock New York Municipal 2020 Term Trust [File No. 811-21182] [Rel No. IC-27034] August 25, 2005 BlackRock California Municipal 2020 Term Trust [File No. 811-21183] [Rel No. IC-27035] August 25, 2005 BlackRock High Yield Opportunity Trust [File No. 811-21273] [Rel No. IC-27036] August 25, 2005 BlackRock Preferred Opportunity Trust II [File No. 811-21325] [Rel No. IC-27037] August 25, 2005 BlackRock New Jersey Municipal 2020 Term Trust [File No. 811-21402] [Rel No. IC-27038] August 25, 2005 BlackRock Rising Rate Trust [File No. 811-21618] [Rel No. IC-27039] August 25, 2005 de Leon Funds Trust [File No. 811-9345] [Rel No. IC-27040] August 25, 2005 Hatteras Income Securities, Inc. [File No. 811-2352] [Rel No. IC-27041] August 25, 2005 CIGNA Investment Securities [File No. 811-2299] [Rel No. IC-27042] August 25, 2005 Advantage Advisers Xanthus II, L.L.C. [File No. 811-21476] [Rel No. IC-27043] August 25, 2005 USA REIT Fund LLC [File No. 811-21430] [Rel No. IC-27044] August 25, 2005 American Income Trust 4 to 10 Year Term, Series 1 [File No. 811-2649] [Rel No. IC-27045] August 25, 2005 Great Companies LLC [File No. 811-21436] [Rel No. IC-27046] August 25, 2005 HARRIS INSIGHT FUNDS TRUST, ET AL. A notice has been issued giving interested persons until Sept. 19, 2005, to request a hearing on an application filed by Harris Insight Funds Trust, et al., for an order under Section 12(d)(1)(J) of the Investment Company Act for an exemption from Sections 12(d)(1)(A) and (B) of the Act, under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a) of the Act, and under Section 17(d) of the Act and Rule 17d-1 under the Act to permit certain joint transactions. The order would permit certain registered management investment companies to invest uninvested cash and cash collateral in affiliated money market funds. (Rel. IC-27049 – August 25) NOTICES OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT For the month of August 2005, a notice has been issued giving interested persons until Sept. 20, 2005, to request a hearing on any of the following applications for an order under Section 8(f) of the Investment Company Act declaring that the applicant has ceased to be an investment company: Columbia Growth Fund, Inc. [File No. 811-1449] Columbia Common Stock Fund, Inc. [File No. 811-6341] Alyeska Fund, L.L.C. [File No. 811-10397] Sawgrass Fund, L.L.C. [File No. 811-9727] The Vantage Funds [File No. 811-21678] Scudder Asset Management Portfolio [File No. 811-6699] CIGNA Funds Group [File No. 811-1646] CIGNA Institutional Funds Group [File No. 811-7236] BDI Investment Corporation [File No. 811-3868] SouthTrust Funds [File No. 811-6580] Redwood Microcap Fund, Inc. [File No. 811-3986] Wynstone Fund, L.L.C. [File No. 811-8959] Stratigos Fund, L.L.C. [File No. 811-9939] Washington Investors Plans Inc. [File No. 811-828] ASA Debt Arbitrage Fund LLC [File No. 811-21389] ASA Managed Futures Fund LLC [File No. 811-21390] ASA Market Neutral Equity Fund LLC [File No. 811-21391] ASA Hedged Equity Fund LLC [File No. 811-21392] AIM International Funds, Inc. II (formerly INVESCO International Funds, Inc.) [File No. 811-7758] AIM Manager Series Funds, Inc. (formerly INVESCO Manager Series Funds, Inc.) [File No. 811-21103] Short-Term Investments Co. [File No. 811-7892] AIM Series Trust [File No. 811-7787] AIM Money Market Funds, Inc. (formerly INVESCO Money Market Funds, Inc.) [File No. 811-2606] AIM Advisor Funds [File No. 811-3886] AIM Bond Funds, Inc. [File No. 811-2674] AllianceBernstein Global Small Cap Fund, Inc. [File No. 811-1415] AllianceBernstein Select Investor Series, Inc. [File No. 811-9176] Lincoln New York Separate Account T for Variable Annuities [File No. 811- 21041] Cigna Variable Products Group [File No. 811-5480] GALIC of New York Separate Account I. [File No. 811-9341] JNL Variable Fund III LLC [File No. 811-9369] JNL Variable Fund V LLC [File No. 811-9367] JNLNY Variable Fund II LLC [File No. 811-9947] (Rel. IC-27050 - August 26) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2005-09), which became effective upon filing, under Section 19(b)(1) of the Exchange Act to expand NSCC-s Insurance Processing Service and establish fees associated with the expanded service. Publication of the proposal is expected in the Federal Register during the week of August 29. (Rel. 34-52343) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change and Amendment No. 1 thereto, and noticed and granted accelerated approval of Amendment No. 2, submitted by NASD (SR-NASD-2004-125) under Section 19(b)(1) of the Securities Exchange Act of 1934 relating to procedures for denying listing on Nasdaq. Publication of the notice is expected in the Federal Register during the week of August 29. (Rel. 34-52342) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-BSE-2005-20) by the Boston Stock Exchange relating to trade shredding. Publication is expected in the Federal Register during the week of August 29. (Rel. 34- 52341) DELISTINGS An order has been issued granting the application of the Pacific Exchange to strike from listing and registration the common stock, $.20 par value, of American Express Company, effective at the opening of business on August 26. (Rel. 34-52336) An order has been issued granting the application of the Pacific Exchange to strike from listing and registration the common stock, $.10 par value, of Atlantis Plastics, Inc., effective at the opening of business on August 26. (Rel. 34-52338) An order has been issued granting the application of the Pacific Exchange to strike from listing and registration the common stock, $1.00 par value, and associated preferred share purchase rights expiring Dec. 17, 2007, of Avery Dennison Corporation, effective at the opening of business on August 26. (Rel. 34-52339) An order has been issued granting the application of the Pacific Exchange to strike from listing and registration the common stock, $.01 par value, of Mercury Air Group, Inc. effective at the opening of business on August 26. (Rel. 34-52340) WITHDRAWALS An order has been issued granting the application of United Financial Mortgage Corp. to withdraw its common stock, no par value, from listing and registration on the American Stock Exchange effective at the opening of business on August 26. (Rel. 34-52335) An order has been issued granting the application of Air Products and Chemicals, Inc. to withdraw its common stock, $1.00 par value, from listing and registration on the Pacific Exchange effective at the opening of business on August 26. (Rel. 34-52337) 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 ITRONICS INC, 6490 SO. MCCARRAN BLVD., BLDG C STE 23, RENO, NV, 89509, 7756897696 - 40,000,000 ($3,200,000.00) Equity, (File 333-127855 - Aug. 26) (BR. 04A) S-1 Under Armour, Inc., 1020 HULL STREET, 3RD FLOOR, BALTIMORE, MD, 21230, 410-454-6428 - 0 ($100,000,000.00) Equity, (File 333-127856 - Aug. 26) (BR. 02) S-3 ADVENTRX PHARMACEUTICALS INC, 6725 MESA RIDGE ROAD, SUITE 100, SAN DIEGO, CA, 92131, 8585520866 - 0 ($82,890,366.30) Equity, (File 333-127857 - Aug. 26) (BR. 01A) S-3 DYAX CORP, 0 ($52,830,000.00) Equity, (File 333-127859 - Aug. 26) (BR. 01A) S-8 MEADWESTVACO CORP, ONE HIGH RIDGE PARK, _, STAMFORD, CT, 06905, 2034617500 - 15,000,000 ($427,050,000.00) Equity, (File 333-127861 - Aug. 26) (BR. 04C) S-8 COOKSON GROUP PLC, 265 STRAND, LONDON, X0, WC2R1DB, 442070616500 - 500,000 ($3,020,000.00) Equity, (File 333-127862 - Aug. 26) (BR. 10A) SB-2 APOLLO RESOURCES INTERNATIONAL INC, 3001 KNOX STREET, SUITE 407, DALLAS, TX, 75205, 214-389-2151 - 0 ($24,816,000.00) Equity, (File 333-127863 - Aug. 26) (BR. 04) S-1 TARGET RECEIVABLES CORP, 6123706530 - 1,000,000 ($1,000,000.00) Non-Convertible Debt, (File 333-127864 - Aug. 26) (BR. 05D) SB-2 U S PRECIOUS METALS INC, 260 GARIBALDI AVE, LODI, NJ, 07644, 9732728424 - 964,849 ($24,121.23) Equity, (File 333-127865 - Aug. 26) (BR. 04B) S-3 GOLDMAN SACHS ASSET BACKED SECURITIES CORP, 0 ($1,000,000.00) Non-Convertible Debt, (File 333-127866 - Aug. 26) (BR. 05) S-3 BUCKEYE PARTNERS L P, 5002 BUCKEYE RD., EMMAUS, PA, 18049, 4842324000 - 0 ($796,250,000.00) Other, (File 333-127868 - Aug. 26) (BR. 04B) S-8 WESTERN SILVER CORP, SUITE 2050 - 1111 WEST GEORGIA STREET, VANCOUVER, A1, V6E 4M3, 604-641-2779 - 4,267,408 ($25,760,957.64) Equity, (File 333-127869 - Aug. 26) (BR. 04C) S-3 CREDIT SUISSE FIRST BOSTON MORTGAGE ACCEPTANCE CORP, 11 MADISON AVE, NEW YORK, NY, 10010, 2123252000 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-127870 - Aug. 26) (BR. 05D) S-1 North American Insurance Leaders, Inc., (212) 319-9407 - 68,062,500 ($320,212,500.00) Equity, 22,687,501 ($100.00) Other, (File 333-127871 - Aug. 26) (BR. ) S-3 CREDIT SUISSE FIRST BOSTON MORTGAGE SECURITIES CORP, 11 MADISON AVENUE, NEW YORK, NY, 10010, 2123252000 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-127872 - Aug. 26) (BR. 05D) S-8 FOREST OIL CORP, 1600 BROADWAY, SUITE 2200, SUITE 2200, DENVER, CO, 80202, 3038121400 - 0 ($7,673,750.00) Equity, (File 333-127873 - Aug. 26) (BR. 04A) F-1 T2CN Holding LTD, 1624 WASHINGTON ST., DENVER, CO, 80203, (86-21) 5427-8388 - 0 ($12,137,255.00) Equity, (File 333-127874 - Aug. 26) (BR. ) S-8 ANDERSONS INC, 480 W DUSSEL DR, MAUMEE, OH, 43537, 4198935050 - 200,000 ($7,316,000.00) Equity, (File 333-127875 - Aug. 26) (BR. 04B) S-8 MANNKIND CORP, 28903 NORTH AVE PAINE, VALENCIA, CA, 91355, 6617755300 - 327,562 ($3,626,111.00) Equity, (File 333-127876 - Aug. 26) (BR. 01) S-8 MCKESSON CORP, ONE POST ST, MCKESSON PLAZA, SAN FRANCISCO, CA, 94104, 4159838300 - 0 ($592,670,000.00) Equity, (File 333-127877 - Aug. 26) (BR. 01B) S-4 SCBT FINANCIAL CORP, 520 GERVAIS STREET, COLUMBIA, SC, 29201, 803-231-3380 - 0 ($18,528,750.00) Equity, (File 333-127878 - Aug. 26) (BR. 07B) S-8 MWI Veterinary Supply, Inc., 651 S. STRATFORD DRIVE, SUITE 100, MERIDIAN, ID, 83642, (800) 824-3703 - 0 ($98,901.00) Equity, (File 333-127879 - Aug. 26) (BR. 01) S-8 MWI Veterinary Supply, Inc., 651 S. STRATFORD DRIVE, SUITE 100, MERIDIAN, ID, 83642, (800) 824-3703 - 0 ($25,152,000.00) Equity, (File 333-127880 - Aug. 26) (BR. 01) S-8 LESCO INC/OH, 2163339250 - 26,500 ($379,347.50) Equity, (File 333-127881 - Aug. 26) (BR. 02A) S-3 PAIN THERAPEUTICS INC, 6506248200 - 150,000,000 ($150,000,000.00) Other, (File 333-127882 - Aug. 26) (BR. 01B) F-3 NICE SYSTEMS LTD, 8 HAPNINA STREET, P.O.B. 690, RA'ANANA, L3, 43107, 972-9-775-3777 - 0 ($220,000,000.00) Unallocated (Universal) Shelf, (File 333-127883 - Aug. 26) (BR. 03A) S-8 ACCELRYS, INC., 10188 TELESIS COURT, SUITE 100, SAN DIEGO, CA, 92121-3752, (858) 799-5000 - 0 ($38,389,160.07) Equity, (File 333-127884 - Aug. 26) (BR. 03C) S-3 VALENCE TECHNOLOGY INC, 6504 BRIDGE POINT PARKWAY, SUITE 415, AUSTIN, TX, 78730, 5125272900 - 1,200,000 ($3,108,000.00) Equity, (File 333-127885 - Aug. 26) (BR. 10C) SB-2 INTEGRATED SECURITY SYSTEMS INC, 8200 SPRINGWOOD DR STE 230, IRVING, TX, 75063, 9724448280 - 5,723,077 ($1,600,000.00) Equity, (File 333-127886 - Aug. 26) (BR. 11B) S-8 LAUREATE EDUCATION, INC., 4108436100 - 0 ($84,869,475.00) Equity, (File 333-127887 - Aug. 26) (BR. 11B) S-1 DOVER SADDLERY INC, 525 GREAT ROAD, LITTLETON, MA, 01460, 978-952-8062 - 0 ($40,000,000.00) Equity, (File 333-127888 - Aug. 26) (BR. ) S-8 WPS RESOURCES CORP, 700 N ADAMS ST, PO BOX 19001, GREEN BAY, WI, 54307-9001, 9204334901 - 448,000 ($25,860,800.00) Equity, (File 333-127889 - Aug. 26) (BR. 02B) S-8 WPS RESOURCES CORP, 700 N ADAMS ST, PO BOX 19001, GREEN BAY, WI, 54307-9001, 9204334901 - 1,600,000 ($92,360,000.00) Equity, (File 333-127890 - Aug. 26) (BR. 02B) S-11 United Development Funding III, LP, 1702 N. COLLINS BLVD., SUITE 100, RICHARDSON, TX, 75080, 214.370.8960 - 0 ($350,000,000.00) Other, (File 333-127891 - Aug. 26) (BR. ) S-8 ILX RESORTS INC, 2111 E HIGHLAND AVE, STE 210, PHOENIX, AZ, 85016, 6029572777 - 554,660 ($4,961,433.70) Equity, (File 333-127892 - Aug. 26) (BR. 08B) SB-2 FIRST NATIONAL BANCSHARES INC /SC/, 215 N. PINE STREET, SPARTANBURG, SC, 29302, 8649489001 - 747,500 ($19,995,625.00) Equity, (File 333-127893 - Aug. 26) (BR. 07C) S-1 EAGLE BROADBAND INC, 101 COURAGEOUS DR, LEAGUE CITY, TX, 77573, 2815386000 - 30,843,750 ($4,935,000.00) Equity, (File 333-127895 - Aug. 26) (BR. 06C) N-2 GLOBAL HIGH INCOME DOLLAR FUND INC, C/O UBS GLOBAL ASSET MANAGEMENT (US) INC, 51 WEST 52ND ST, NEW YORK, NY, 10019, 212 882 5575 - 0 ($1,000,000.00) Equity, (File 333-127896 - Aug. 26) (BR. 16) S-2 APPALACHIAN BANCSHARES INC, 829 INDUSTRIAL BLVD, ELLIJAY, GA, 30540, 7062768000 - 1,265,000 ($21,378,500.00) Equity, (File 333-127898 - Aug. 26) (BR. 07C) S-8 Warner Music Group Corp., 75 ROCKEFELLER PLAZA, NEW YORK, NY, 10019, 212-275-2000 - 0 ($77,488,331.44) Equity, (File 333-127899 - Aug. 26) (BR. 05C) S-8 Warner Music Group Corp., 75 ROCKEFELLER PLAZA, NEW YORK, NY, 10019, 212-275-2000 - 0 ($141,440,803.96) Equity, (File 333-127900 - Aug. 26) (BR. 05C) S-3 FBR Securitization, Inc., 1001 NINETEENTH STREET NORTH, ARLINGTON, VA, 22209, 703-312-9500 - 0 ($5,000,000,000.00) Asset-Backed Securities, (File 333-127901 - Aug. 26) (BR. 05D) S-1 Celanese CORP, 1601 W. LBJ FREEWAY, DALLAS, TX, 75234, 972-443-4000 - 0 ($388,800,000.00) Equity, (File 333-127902 - Aug. 26) (BR. 06C) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT AASTROM BIOSCIENCES INC MI 7.01,9.01 08/25/05 ABERCROMBIE & FITCH CO /DE/ DE 1.01,9.01 08/23/05 ABFC C-BASS Mortgage Loan Asset-Backe DE 8.01,9.01 08/25/05 Abington Community Bancorp, Inc. PA 8.01,9.01 08/25/05 ACCUPOLL HOLDING CORP NV 1.01,2.03,9.01 08/22/05 ACE Securities Corp., Home Equity Loa DE 8.01,9.01 08/25/05 ACTION PERFORMANCE COMPANIES INC AZ 1.01,5.03,9.01 08/22/05 AEGIS COMMUNICATIONS GROUP INC DE 1.01,2.03 08/22/05 AIR PRODUCTS & CHEMICALS INC /DE/ DE 7.01,9.01 08/23/05 AIRNET COMMUNICATIONS CORP DE 8.01,9.01 08/26/05 AKAMAI TECHNOLOGIES INC DE 9.01 06/10/05 AMEND ALABAMA NATIONAL BANCORPORATION DE 5.04,9.01 08/26/05 ALLIANCE ONE INTERNATIONAL, INC. VA 7.01,9.01 08/26/05 ALLIED HEALTHCARE PRODUCTS INC DE 8.01 08/25/05 ALPHA PRO TECH LTD DE 7.01,9.01 08/25/05 AMERICAN HEALTHWAYS INC DE 1.01 08/24/05 AMERICAN HEALTHWAYS INC DE 1.01,9.01 08/24/05 American Pallet Leasing, Inc. DE 5.02,8.01,9.01 08/23/05 AMERICAN WOODMARK CORP VA 8.01 08/25/05 AMERICASBANK CORP MD 1.01,5.03,8.01,9.01 08/22/05 AMETEK INC/ DE 8.01 08/25/05 AMISTAR CORP CA 7.01,9.01 08/25/05 APPLE COMPUTER INC CA 1.01 08/22/05 ARENA PHARMACEUTICALS INC DE 8.01 08/25/05 ARGONAUT GROUP INC DE 1.01,8.01 08/25/05 ASHFORD HOSPITALITY TRUST INC MD 1.01,2.03,9.01 08/24/05 ASSET BACKED FUNDING CORP DE 8.01,9.01 08/25/05 ASSOCIATED BANC-CORP WI 8.01 08/24/05 ASTRATA GROUP INC NV 5.02 08/22/05 ATARI INC DE 1.01 08/22/05 ATLANTIC WINE AGENCIES INC FL 1.01,9.01 08/25/05 AVANIR PHARMACEUTICALS CA 1.01,3.02,5.02,9.01 08/23/05 AVON PRODUCTS INC NY 1.01,2.03,9.01 08/23/05 BAKER MICHAEL CORP PA 3.01,9.01 08/22/05 BALLY TOTAL FITNESS HOLDING CORP DE 5.02,8.01,9.01 08/25/05 Banc of America Alternative Loan Trus DE 8.01,9.01 08/25/05 BANC OF AMERICA FUNDING CORP DE 8.01,9.01 08/24/04 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 08/25/05 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 08/25/05 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 08/26/05 BANC ONE FINANCIAL SERVICES HOME EQUI NY 8.01,9.01 08/25/05 BANK OF AMERICA CORP /DE/ DE 8.01,9.01 08/17/05 Bear Stearns ALT-A Trust, Series 2005 DE 8.01,9.01 08/25/05 BEAR STEARNS ARM TRUST, MORTGAGE PASS DE 8.01,9.01 08/25/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 08/26/05 BELDEN & BLAKE CORP /OH/ OH 7.01,9.01 08/26/05 BellaVista Mortage Trust 2005-2 DE 9.01 08/25/05 BellaVista Mortgage Trust 2005-1 DE 9.01 08/25/05 BIG 5 SPORTING GOODS CORP DE 3.01,9.01 08/25/05 BILL BARRETT CORP 7.01,9.01 08/25/05 BLAIR CORP DE 5.02,9.01 08/22/05 BOTTOMLINE HOME LOAN INC NV 4.01,9.01 08/22/05 C-BASS 2004-CB8 TRUST DE 8.01,9.01 07/25/05 C-COR INC PA 5.02,9.01 08/24/05 CALLISTO PHARMACEUTICALS INC DE 1.01,3.02,9.01 08/22/05 CANDELA CORP /DE/ DE 1.01 08/24/05 CATALYST SEMICONDUCTOR INC DE 1.01,9.01 08/23/05 CAVCO INDUSTRIES INC DE 8.01,9.01 08/26/05 CCH II LLC 8.01,9.01 08/24/05 CCI GROUP INC UT 1.02 08/20/05 Cell Wireless CORP NV 5.02 08/22/05 Centex Home Equity Loan Trust 2005-B DE 8.01,9.01 08/25/05 Centex Home Equity Loan Trust 2005-C DE 8.01,9.01 08/25/05 CENTURY PROPERTIES GROWTH FUND XXII CA 1.01 08/22/05 CENUCO INC DE 3.01,9.01 08/22/05 CHARTER COMMUNICATIONS HOLDINGS LLC DE 8.01,9.01 08/24/05 CHARTER COMMUNICATIONS INC /MO/ DE 8.01,9.01 08/24/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 08/25/05 CHASE BANK USA, NATIONAL ASSOCIATION 8.01,9.01 08/25/05 CHATTEM INC TN 1.01,1.02,5.02,5.03,9.01 08/23/05 CHINA MOBILITY SOLUTIONS, INC. (forme FL 5.03,9.01 08/24/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 08/25/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 08/20/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 08/20/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 08/20/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 08/22/05 CIT GROUP INC DE 8.01 08/26/05 CITADEL SECURITY SOFTWARE INC DE 1.01,9.01 08/22/05 CITICORP MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITIGROUP INC DE 1.01,9.01 07/14/05 AMEND CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 08/25/05 CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 08/26/05 CITIGROUP MORTGAGE LOAN TRUST INC 9.01 08/26/05 CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 08/25/05 CITIZENS FINANCIAL SERVICES INC PA 1.01,9.01 08/26/05 COACH INC MD 1.01,2.02,9.01 08/22/05 COLLINS & AIKMAN CORP DE 7.01 08/26/05 COMMUNITY BANCORP INC DE 7.01,9.01 08/25/05 COOPER CAMERON CORP DE 5.02,9.01 08/25/05 Copano Energy, L.L.C. DE 1.01,5.03 08/22/05 CORTLAND BANCORP INC OH 2.02 08/26/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 08/26/05 CROWLEY MARITIME CORP DE 1.01,7.01,9.01 08/23/05 CROWLEY MARITIME CORP DE 7.01 08/25/05 CRYOCOR INC DE 2.02,9.01 08/26/05 CRYSTALIX GROUP INTERNATIONAL INC NV 5.02 08/23/05 CSFB Adjustable Rate Mortgage Trust 2 DE 8.01,9.01 07/29/05 CWALT INC 9.01 08/26/05 CWALT INC 8.01,9.01 08/26/05 CWHEQ, Inc. 8.01,9.01 08/19/05 CWHEQ, Inc. 8.01,9.01 08/26/05 CWHEQ, Inc. 8.01,9.01 08/26/05 CYBER MERCHANTS EXCHANGE INC CA 1.01,9.01 08/25/05 DAXOR CORP NY 3.01 08/26/05 DELTA APPAREL INC GA 1.01,2.01,2.03,9.01 08/22/05 DENBURY RESOURCES INC DE 8.01,9.01 08/25/05 DENTAL PATIENT CARE AMERICA INC UT 7.01 08/18/05 DEUTSCHE ALT-A SECURITIES INC 8.01,9.01 08/05/05 Deutsche Alt-A Securities, Inc. Mortg 8.01,9.01 08/25/05 DISCOVER CARD MASTER TRUST I DE 8.01,9.01 07/22/05 DOLLAR FINANCIAL CORP DE 1.01 08/23/05 DOLLAR FINANCIAL CORP DE 1.01,9.01 08/22/05 DOLLAR FINANCIAL GROUP INC NY 1.01 08/23/05 DOLLAR FINANCIAL GROUP INC NY 1.01,9.01 08/22/05 DORAL FINANCIAL CORP PR 7.01,9.01 08/25/05 DOV PHARMACEUTICAL INC DE 1.01,9.01 08/25/05 DUCKWALL ALCO STORES INC KS 1.01,9.01 08/23/05 EARTHLINK INC DE 8.01 08/24/05 EAST KANSAS AGRI ENERGY LLC KS 5.02 08/22/05 EASYLINK SERVICES CORP DE 1.01,1.02,3.01,9.01 08/23/05 ECC Capital CORP 1.01,9.01 08/22/05 ECOST COM INC DE 1.01,5.02,9.01 08/25/05 EDISON INTERNATIONAL CA 1.01,9.01 08/25/05 EDUCATION LOANS INC /DE DE 8.01,9.01 08/25/05 ENHANCE BIOTECH INC DE 4.01,9.01 08/11/05 EP GLOBAL COMMUNICATIONS INC 5.02,9.01 08/25/05 ev3 Inc. DE 1.01 08/22/05 FIRST COMMUNITY BANCORP /CA/ CA 1.01,9.01 08/26/05 FIRST FEDERAL BANCSHARES OF ARKANSAS TX 8.01,9.01 08/26/05 First Franklin Mortgage Loan Trust 20 DE 8.01,9.01 08/24/05 First Franklin Mortgage Loan Trust 20 DE 8.01,9.01 08/24/05 First Franklin Mortgage Loan Trust 20 DE 9.01 08/26/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 08/25/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 08/25/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 08/25/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 08/26/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 08/26/05 FIRST LITCHFIELD FINANCIAL CORP DE 8.01,9.01 08/25/05 First NLC Trust 2005-1 8.01,9.01 08/25/05 First NLC Trust 2005-2 8.01,9.01 08/25/05 FNB FINANCIAL SERVICES CORP NC 8.01,9.01 08/23/05 FOOTSTAR INC DE 1.01,9.01 08/24/05 FORD MOTOR CREDIT CO DE 8.01,9.01 08/24/05 Fortress America Acquisition CORP DE 8.01,9.01 08/24/05 Franklin Auto Trust 2004-2 8.01,9.01 07/31/05 FRANKLIN FINANCIAL SERVICES CORP /PA/ PA 8.01,9.01 08/25/05 FREMONT HOME LOAN TRUST 2005-C DE 8.01,9.01 08/25/05 G&K SERVICES INC MN 5.02,9.01 08/25/05 GAIAM INC CO 3.02 08/22/05 GARTNER INC DE 1.01,9.01 08/25/05 GENETHERA INC FL 5.02 08/25/05 GEOCOM RESOURCES INC NV 1.01 08/25/05 Georgetown Bancorp, Inc. X1 5.02,9.01 08/25/05 GLOBAL EPOINT INC NV 2.02,7.01,9.01 08/22/05 GMACM Mortgage Loan Trust 2005-AR2 DE 8.01,9.01 08/25/05 GOLDEN PATRIOT CORP NV 8.01 08/25/05 GOLDMAN SACHS GROUP INC/ DE 1.01,9.01 08/23/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 08/26/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 08/26/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 08/26/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 08/26/05 Greenwich HarborView Mortgage Loan Tr DE 8.01,9.01 08/19/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 08/24/05 GS MORTGAGE SECURITIES CORP DE 8.01 08/26/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 08/24/05 GS MORTGAGE SECURITIES CORP DE 8.01 08/24/05 GS MORTGAGE SECURITIES CORP DE 8.01 08/24/05 GSAA Home Equity Trust 2005-9 DE 8.01,9.01 08/25/05 GULFMARK OFFSHORE INC DE 7.01,9.01 08/26/05 HAIN CELESTIAL GROUP INC DE 1.01,9.01 08/23/05 HALLIBURTON CO DE 8.01 08/26/05 HARLAND JOHN H CO GA 9.01 08/25/05 AMEND HARLEYSVILLE GROUP INC DE 1.01 08/25/05 HAROLDS STORES INC OK 2.02,9.01 08/23/05 HARRIS INTERACTIVE INC DE 1.01,9.01 08/23/05 HEALTH MANAGEMENT ASSOCIATES INC DE 8.01 08/20/05 HEARTLAND FINANCIAL USA INC DE 8.01,9.01 08/26/05 Honda Auto Receivables 2005-4 Owner T CA 8.01,9.01 08/26/05 InfoSearch Media, Inc. DE 1.01,5.02,9.01 08/22/05 INFOUSA INC DE 8.01,9.01 08/25/05 INFOUSA INC DE 8.01,9.01 08/26/05 INGLES MARKETS INC NC 3.01 08/26/05 INN OF THE MOUNTAIN GODS RESORTS & CA 5.02,9.01 08/22/05 INTEGRATED DATA CORP DE 1.01,9.01 08/25/05 INTEGRATED ENVIRONMENTAL TECHNOLOGIES DE 8.01,9.01 08/23/05 INTEGRATED ENVIRONMENTAL TECHNOLOGIES DE 3.02 08/25/05 INTERNATIONAL RECTIFIER CORP /DE/ DE 7.01 08/26/05 INTERSTATE BAKERIES CORP/DE/ DE 1.01 08/23/05 INTRICON CORP PA 4.01,9.01 08/23/05 IOMED INC UT 2.02,9.01 08/25/05 IWT TESORO CORP NV 1.01,2.03,3.02,9.01 08/25/05 Juniper Partners Acquisition Corp. DE 8.01 07/20/05 AMEND Knockout Holdings, Inc. DE 5.02 08/23/05 KUHLMAN COMPANY, INC MN 9.01 06/10/05 AMEND LABARGE INC DE 2.02,9.01 07/03/05 LAM RESEARCH CORP DE 7.01,9.01 08/24/05 LAND O LAKES INC 5.02,9.01 08/26/05 LAND O LAKES INC 8.01 08/26/05 LEHMAN ABS CORP BOEING NOTE BACKED SE DE 8.01,9.01 08/15/05 LEHMAN ABS CORP BOEING SECURITIES BAC DE 8.01,9.01 08/15/05 LEHMAN ABS CORP CIT CAPITAL TR 1 SEC DE 8.01,9.01 08/15/05 LEHMAN ABS CORP CORPORATE BACKED TRUS DE 8.01,9.01 08/15/05 LEHMAN ABS CORP DUKE CAPITAL NOTE BAC DE 8.01,9.01 08/15/05 LEHMAN ABS CORP GEN ELEC CAP SERVICES DE 8.01,9.01 08/21/05 LEHMAN ABS CORP GOLD SACHS CAP I SEC DE 8.01,9.01 08/15/05 LEHMAN ABS CORP GOLDMAN SACHS CAP 1 S DE 8.01,9.01 08/15/05 LEHMAN ABS CORP GOLDMAN SACHS CAP 1 S DE 8.01,9.01 08/15/05 LEHMAN ABS CORP GOLDMAN SACHS NOTE-BK DE 8.01,9.01 08/15/05 LEHMAN SARM 2005-5 DE 8.01,9.01 08/25/05 LIBERTY CORP SC 1.01,9.01 08/25/05 LIFELINE THERAPEUTICS, INC. CO 5.02 08/22/05 LIGHTING SCIENCE GROUP CORP DE 8.01,9.01 08/23/05 LITFUNDING CORP NV 8.01,9.01 08/25/05 LL&E ROYALTY TRUST TX 2.02,7.01,9.01 08/26/05 LOOKSMART LTD DE 5.02 08/25/05 LOUISIANA-PACIFIC CORP DE 1.01,9.01 08/24/05 LSI INDUSTRIES INC OH 1.01,2.02 08/23/05 LYONDELL CHEMICAL CO DE 1.01,2.03,9.01 08/22/05 MAGNETEK INC DE 2.02 07/03/05 MANTECH INTERNATIONAL CORP DE 1.01,5.02,9.01 08/25/05 MARLIN BUSINESS SERVICES CORP 1.01,9.01 08/26/05 MASTR ALTERNATIVE LOAN TRUST 2005-5 DE 8.01,9.01 08/25/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 08/24/05 MERRILL LYNCH MORTGAGE INVESTORS, INC DE 8.01,9.01 08/25/05 MERRILL LYNCH MORTGAGE INVESTORS, INC DE 8.01,9.01 08/25/05 METLIFE INC DE 7.01,9.01 08/22/05 MICREL INC CA 5.02 08/09/05 MICRONETICS INC DE 9.01 06/10/05 AMEND MIDWAY GAMES INC DE 3.02 08/25/05 MILLENNIUM CHEMICALS INC DE 1.01,2.03,9.01 08/22/05 MISONIX INC NY 8.01,9.01 08/26/05 MONEYGRAM INTERNATIONAL INC 8.01 08/23/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 08/25/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 08/11/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 08/25/05 MORGAN STANLEY CAPITAL I INC HOME EQ NY 8.01,9.01 08/25/05 MORGAN STANLEY DEAN WITTER CAPITAL I DE 8.01,9.01 08/25/05 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 08/25/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 9.01 08/26/05 MOTIVE INC DE 1.02,5.02 08/24/05 MYOGEN INC DE 8.01 08/25/05 NELNET STUDENT LOAN FUNDING LLC 8.01,9.01 08/25/05 NEPTUNE INDUSTRIES, INC. FL 2.01,8.01 08/26/05 NEUROBIOLOGICAL TECHNOLOGIES INC /CA/ DE 2.02,9.01 08/24/05 NEW GENERATION HOLDINGS INC DE 3.02,9.01 08/25/05 NEW PEOPLES BANKSHARES INC VA 5.02 08/22/05 NEW YORK MORTGAGE TRUST INC MD 7.01,9.01 08/26/05 NEW YORK REGIONAL RAIL CORP DE 5.02,9.01 08/23/05 NEWS CORP 8.01,9.01 08/26/05 NISOURCE INC/DE DE 1.01,2.03,9.01 08/23/05 NISOURCE INC/DE DE 1.01,5.02,9.01 08/22/05 NNN 2002 VALUE FUND LLC 7.01,9.01 08/26/05 NNN 2002 VALUE FUND LLC 8.01,9.01 08/16/05 Nomura Asset Acceptance Corporation, DE 8.01,9.01 08/25/05 NORDSON CORP OH 1.01,9.01 08/26/05 NORTEL NETWORKS CORP 1.01,9.01 08/26/05 NORTEL NETWORKS LTD 1.01,9.01 08/26/05 NORTH BAY BANCORP/CA CA 1.01,8.01,9.01 06/30/05 NORTH VALLEY BANCORP CA 8.01,9.01 08/25/05 NovaStar Mortgage Funding Trust, Seri DE 8.01,9.01 08/25/05 NovaStar Mortgage Funding Trust, Seri DE 8.01,9.01 08/25/05 NOVOSTE CORP /FL/ FL 1.01,9.01 08/25/05 NYMEX HOLDINGS INC DE 8.01 08/26/05 OILGEAR CO WI 3.01,9.01 08/24/05 OMEGA FINANCIAL CORP /PA/ PA 5.02 08/25/05 OMNIVISION TECHNOLOGIES INC DE 2.02,9.01 08/25/05 ONSCREEN TECHNOLOGIES INC CO 3.02,7.01 08/15/05 OVERLAND STORAGE INC CA 1.01,3.03,5.03,9.01 08/22/05 PACKAGING CORP OF AMERICA 8.01,9.01 08/25/05 PAREXEL INTERNATIONAL CORP MA 1.01 08/22/05 PENFORD CORP WA 1.01,2.03,9.01 08/22/05 PHARMA SERVICES INTERMEDIATE HOLDING 1.01 08/22/05 PHARMACOPEIA DRUG DISCOVERY INC DE 1.01,5.02,8.01,9.01 08/26/05 PLACER SIERRA BANCSHARES CA 8.01,9.01 08/25/05 POKER TV NETWORK INC 2.01,5.02,9.01 08/24/05 POSTER FINANCIAL GROUP INC NV 1.01,1.02,5.02,9.01 08/26/05 POWERLINX INC NV 8.01,9.01 08/26/05 PRIDE BUSINESS DEVELOPMENT HOLDINGS, 9.01 08/24/04 AMEND PRIMEENERGY CORP DE 1.01,2.01,9.01 08/22/05 PRINCIPAL LIFE INCOME FUNDINGS TRSUT DE 8.01,9.01 08/15/05 Principal Life Income Fundings Trust DE 8.01,9.01 08/15/05 Principal Life Income Fundings Trust DE 8.01,9.01 08/15/05 Principal Life Income Fundings Trust DE 8.01,9.01 08/15/05 Principal Life Income Fundings Trust DE 8.01,9.01 08/15/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 08/15/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 08/15/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 08/15/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 08/15/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 08/15/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 08/15/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 08/15/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 08/15/05 Principal Life Income Fundings Trust DE 8.01,9.01 08/15/05 PRIVATEBANCORP INC DE 5.02,9.01 08/26/05 PROGRESS ENERGY INC NC 7.01 08/26/05 PROVIDENCE SERVICE CORP DE 1.01,2.03,7.01,9.01 08/22/05 PROVIDENCE SERVICE CORP DE 2.01,9.01 06/13/05 AMEND Q COMM INTERNATIONAL INC UT 3.01,9.01 08/23/05 QUADRAMED CORP DE 1.01,1.02,9.01 08/22/05 QUICKSILVER RESOURCES INC DE 1.01,9.01 08/23/05 QUINTILES TRANSNATIONAL CORP NC 1.01 08/22/05 R&G FINANCIAL CORP PR 7.01 08/26/05 RAYTECH CORP DE 5.02 08/23/05 REALTY INCOME CORP MD 1.01,9.01 08/23/05 RECOV Energy, Corp. DE 4.02,9.01 08/08/05 RENAL CARE GROUP INC DE 8.01,9.01 08/24/05 ROBOTIC VISION SYSTEMS INC DE 8.01,9.01 08/01/05 ROCKWELL AUTOMATION INC DE 1.01,2.03 08/24/05 ROYAL BANCSHARES OF PENNSYLVANIA INC PA 8.01,9.01 08/24/05 RUSH FINANCIAL TECHNOLOGIES INC TX 3.02,7.01,9.01 08/26/05 SAFENET INC DE 2.01,9.01 06/10/05 AMEND SANDERSON FARMS INC MS 2.02,9.01 08/23/05 SBARRO INC NY 5.02 08/22/05 SCHAWK INC DE 7.01,9.01 08/26/05 SCOTTS MIRACLE-GRO CO OH 7.01,9.01 08/23/05 SENETEK PLC /ENG/ 8.01,9.01 08/25/05 SFSB, Inc. X1 1.01,9.01 08/22/05 SIMMONS BEDDING CO DE 8.01,9.01 08/23/05 SITESTAR CORP NV 1.01 08/25/05 SMART VIDEO TECHNOLOGIES INC 8.01 08/26/05 SMITH & WESSON HOLDING CORP NV 1.01,3.03,5.03,9.01 08/25/05 SONIC AUTOMOTIVE INC DE 1.01,1.02,5.02,9.01 08/22/05 SOUTH JERSEY INDUSTRIES INC NJ 7.01 08/26/05 SOUTHERN CALIFORNIA EDISON CO CA 1.01,5.02,9.01 08/25/05 SOUTHERN COMMUNITY FINANCIAL CORP 7.01,9.01 08/26/05 SOYO GROUP INC NV 3.02 06/06/05 SPECIALTY UNDERWRITING & RESIDENTIAL DE 8.01,9.01 08/25/05 STAGE STORES INC NV 8.01,9.01 08/23/05 STANDARD MANAGEMENT CORP IN 1.01,9.01 08/17/05 STANDARD MANAGEMENT CORP IN 1.01,5.02,9.01 06/23/05 AMEND STRATS SM TRUST FOR IBM CORP SEC SERI 8.01 08/25/05 STRUCTURED ADJUSTABLE RATE MORTGAGE DE 8.01,9.01 08/25/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 08/25/05 Structured Asset Investment Loan Trus DE 8.01,9.01 08/25/05 Structured Asset Investment Loan Trus DE 8.01,9.01 08/25/05 Structured Asset Investment Loan Trus DE 8.01,9.01 08/25/05 Structured Asset Mortgage Investments DE 8.01,9.01 08/25/05 SUN BANCORP INC /NJ/ NJ 1.01,9.01 08/26/05 SUNRISE REAL ESTATE DEVELOPMENT GROUP TX 5.02 08/23/05 SUNSET FINANCIAL RESOURCES INC 4.01,9.01 08/22/05 SUPERIOR UNIFORM GROUP INC FL 8.01 08/25/05 SYMBOL TECHNOLOGIES INC DE 1.01,9.01 08/26/05 SYNTHETECH INC OR 8.01,9.01 08/25/05 Systems Management Solutions Inc NV 2.01,9.01 08/19/05 AMEND T-3 ENERGY SERVICES INC TX 1.01,2.03,9.01 08/25/05 TECHNOLOGY VISIONS GROUP INC DE 1.02,9.01 08/22/05 TELESOURCE INTERNATIONAL INC FL 5.02,9.01 08/22/05 TELETOUCH COMMUNICATIONS INC DE 1.01,9.01 08/22/05 Telzuit Medical Technologies, Inc. 5.02,8.01,9.01 08/22/05 TENET HEALTHCARE CORP NV 8.01 08/25/05 Tennessee Commerce Bancorp, Inc. TN 5.02,8.01,9.01 08/26/05 TERREMARK WORLDWIDE INC DE 3.01 08/23/05 TEXAS REGIONAL BANCSHARES INC TX 5.02 08/23/05 TOROTEL INC MO 4.01 08/22/05 TORRENT ENERGY CORP CO 4.01,9.01 05/03/05 Tower Group, Inc. DE 1.01,9.01 08/26/05 TRANSMETA CORP DE 4.01,7.01,9.01 08/22/05 TRANSMETA CORP DE 4.01,9.01 06/30/05 AMEND TRI VALLEY CORP DE 1.01,9.01 08/08/05 TRIARC COMPANIES INC DE 9.01 07/25/05 AMEND UNITED MEDICORP INC DE 2.02,7.01,9.01 08/25/05 UNITED STATES LIME & MINERALS INC TX 1.01,9.01 08/24/05 UROPLASTY INC MN 8.01,9.01 08/26/05 US AIRWAYS GROUP INC DE 7.01,9.01 08/26/05 US ENERGY CORP WY 5.02 08/23/05 VALUEVISION MEDIA INC MN 1.01,5.02,9.01 08/24/05 VANGUARD HEALTH SYSTEMS INC DE 1.01,9.01 08/25/05 VENTURE CATALYST INC UT 1.01 08/25/05 VERSANT CORP CA 1.01,2.06,5.03,9.01 08/22/05 VERSANT CORP CA 2.05 06/10/05 AMEND VERTICAL COMPUTER SYSTEMS INC NV 5.02,9.01 08/22/05 VIEWPOINT CORP DE 1.01,1.02,5.02,9.01 08/24/05 VISEON INC NV 1.01,3.02,3.03,5.03,9.01 08/22/05 Wachovia Auto Owner Trust 2005-A 8.01,9.01 08/20/05 WALTER INDUSTRIES INC /NEW/ DE 5.02 08/23/05 WASTE MANAGEMENT INC DE 1.01,9.01 08/26/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 08/25/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 08/26/05 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 08/25/05 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 08/25/05 WESTERN DIGITAL CORP DE 1.01,5.02 08/25/05 WESTERN SIERRA BANCORP CA 5.02 08/25/05 WHITE MOUNTAINS INSURANCE GROUP LTD D0 8.01 08/19/05 WHOLESALE AUTO RECEIVABLES CORP DE 8.01,9.01 08/15/05 WHOLESALE AUTO RECEIVABLES CORP DE 8.01,9.01 08/15/05 Whos Your Daddy Inc NV 2.01,3.02,9.01 06/12/05 AMEND WIEN GROUP INC NY 5.03 08/22/05 Williams Partners L.P. DE 1.01,2.01,2.03,3.02,5.02,5.03,9.01 08/22/05 WORLDWIDE RESTAURANT CONCEPTS INC DE 8.01,9.01 08/22/05 WPS RESOURCES CORP WI 8.01 08/25/05 WQN, Inc. 1.01,9.01 08/25/05 AMEND XCEL ENERGY INC MN 1.01 08/24/05 XL Generation International NV 8.01 08/22/05 XTRANA INC DE 1.01,9.01 08/25/05