SEC NEWS DIGEST Issue 2004-180 September 17, 2004 RULES AND RELATED MATTERS EXEMPTIVE RELIEF UNDER SECTION 36(A) OF THE SECURITIES EXCHANGE ACT OF 1934 The Commission granted a request from the National Association of Securities Dealers for exemptive relief under Section 36(a) of the Securities Exchange Act of 1934 (Act) from certain reporting obligations imposed by new Rules 31 and 31T and Form R31 under the Act. (Rel. 34- 50376) ENFORCEMENT PROCEEDINGS FORMER MEDIMMUNE EXECUTIVE SETTLES INSIDER TRADING CASE WITH SEC AND ENTERS GUILTY PLEA FOR FELONY SECURITIES FRAUD AND PERJURY The Commission announced today that it has reached a settlement of its pending insider trading charges against Eric I. Tsao, a former executive at MedImmune, Inc., a biotechnology company based in Gaithersburg, Maryland. The Commission’s complaint, originally filed on June 2, 2003, alleged that Tsao engaged in three separate episodes of insider trading between September 1999 and December 2001, from which he realized aggregate illicit profits of $146,850.00. The Commission’s complaint also alleged that when Tsao testified before the SEC staff during the investigation of this matter, he falsely denied having placed or authorized any of the relevant trades in two of the three separate instances of insider trading – and provided a false alternative explanation for the trading. Without admitting or denying the allegations of the complaint, Tsao consented to the entry of a Final Judgment against him that (i) permanently enjoins him from future violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, (ii) bars him from acting as an officer or director of a public company, (iii) requires him to disgorge $146,850.00 in illicit profits, and $24,758.30 in pre-judgment interest thereon, and (iv) orders him to pay civil money penalties, pursuant to Section 21A of the Exchange Act, in the amount of $220,275.00 and a Remedies Act penalty, pursuant to Section 21(d)(3) of the Exchange Act, of $110,000.00. The Final Judgment permits Tsao to offset his payment of disgorgement and civil penalty by the corresponding amounts, if any, of restitution and criminal fine, respectively, he pays in connection with the parallel criminal proceeding described below. The Final Judgment is subject to the approval of the U.S. District Court. Also today, in a related criminal proceeding, the U.S. Attorneys’ offices for the District of Maryland and for the District of Columbia announced that Tsao -- in a proceeding held today before the Honorable Henry H. Kennedy, Jr., U.S. District Court Judge for the District of Columbia -- has pled guilty to one felony count of criminal insider trading and one felony count of perjury arising from false statements that Tsao made to the SEC staff during the investigation. The Commission acknowledges the assistance of the U.S. Attorneys’ Offices for the District of Maryland and for the District of Columbia, and the FBI in the investigation of this matter. The Commission also wishes to thank the National Association of Securities Dealers- Regulation for their assistance in this matter. [SEC v. Eric I. Tsao, Civil Action No. AW-03-1596 (D. Md.)] (LR-18889) INVESTMENT COMPANY ACT RELEASES ATLAS ASSETS, INC. AND ATLAS ADVISERS, INC. A notice has been issued giving interested persons until Oct. 12, 2004, to request a hearing on an application filed by Atlas Assets, Inc. and Atlas Advisers, Inc. for an order granting an exemption from Section 15(a) of the Investment Company Act and Rule 18f-2 under the Act. The order would permit the applicants to enter into and materially amend subadvisory agreements without shareholder approval and grant relief from certain disclosure requirements. (Rel. IC-26599 - September 16) SELF-REGULATORY ORGANIZATIONS NATIONAL MARKET SYSTEM PLAN AMENDMENT The Commission approved Amendment 13C of the Joint Self-Regulatory Organization Plan Governing the Collection, Consolidation and Dissemination of Quotation and Transaction Information for Nasdaq-Listed Securities Traded on Exchanges on an Unlisted Trading Privileges Basis, Submitted by the Pacific Exchange, Inc., the National Association of Securities Dealers, Inc., the American Stock Exchange LLC, the Boston Stock Exchange, Inc., the Chicago Stock Exchange, Inc., the Cincinnati Stock Exchange, Inc., and the Philadelphia Stock Exchange, Inc. Publication of the proposal is expected in the Federal Register during the week of September 20. (Rel. 34-50375) PROPOSED RULE CHANGE The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2004-074) and Amendment No. 1 thereto to clarify and modify market maker quote re-entry obligations. Publication of the notice is expected in the Federal Register during the week of September 20. (Rel. 34-50372) APPROVAL OF PROPOSED RULE CHANGES The Commission granted approval of a proposed rule change (SR-FICC-2003- 05) filed by the Fixed Income Clearing Corporation amending the rules of the Government Securities Division and the Mortgage-Backed Securities Division with respect to additional account structures. Publication of the proposal is expected in the Federal Register during the week of September 20. (Rel. 34-50386) The Commission approved a proposed rule change (SR-NASD-2004-090) and Amendment No. 1 thereto submitted by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., relating to the Nasdaq closing cross. Publication of the order in the Federal Register is expected during the week of September 20. (Rel. 34-50391) The Commission approved a proposed rule change (SR-NSCC-2003-09) filed by the National Securities Clearing Corporation to allow NSCC to amend Procedure XV to give itself more flexibility in determining the intraday mark-to-the market amount it will collect from a member for unsettled positions. Publication of the order is expected in the Federal Register during the week of September 20. (Rel. 34-50395) IMMEDIATE EFFECTIVENESS OF A PROPOSED RULE CHANGE The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2004-05), which became effective upon filing, to amend its By-Laws to provide for indemnity for non-director members of NSCC board committees. Publication of the proposal is expected in the Federal Register during the week of September 20. (Rel. 34-50398) The Depository Trust Company filed a proposed rule change (SR-DTC-2004- 09), which became effective upon filing, to amend its By-Laws to provide for indemnity for non-director members of DTC board committees. Publication of the proposal is expected in the Federal Register during the week of September 20. (Rel. 34-50399) 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 GLOBAL MATRECHS, INC., 90 GROVE STREET, SUITE 202, RIDGEFIELD, CT, 06877, 203 431 8120 - 25,651,080 ($2,308,597.00) Equity, (File 333-119028 - Sep. 16) (BR. 03) S-8 ULTRADATA SYSTEMS INC, 1240 DIELMAN INDUSTRIAL CT, ST LOUIS, MO, 63132, 3149972250 - 223,000 ($200,700.00) Equity, (File 333-119033 - Sep. 16) (BR. 03) SB-2 China Health Holding, Inc., PARK PLACE, SUITE 3400, 666 BURRARD STREET, VANCOUVER, A1, V6C 2X8, 604-608-6788 - 4,048,788 ($1,012,197.00) Equity, (File 333-119034 - Sep. 16) (BR. 09) S-4 METROPOLITAN EDISON CO, 2800 POTTSVILLE PIKE, MUHLENBERG TOWNSHIP, READING, PA, 19640-0001, 6109293601 - 0 ($250,000,000.00) Non-Convertible Debt, (File 333-119035 - Sep. 16) (BR. 02) S-3 FNB CORP/FL/, F.N.B. CORPORATION, ONE F.N.B. BOULEVARD, HERMITAGE, PA, 16148, 724-981-6000 - 306,872 ($6,950,650.80) Equity, (File 333-119036 - Sep. 16) (BR. 07) S-8 GOLD RESERVE INC, 926 W SPRAGUE AVENUE, SUITE 200, SPOKANE, WA, 99201, 5096231500 - 700,000 ($1,386,000.00) Equity, (File 333-119037 - Sep. 16) (BR. 04) S-8 GOLD RESERVE INC, 926 W SPRAGUE AVENUE, SUITE 200, SPOKANE, WA, 99201, 5096231500 - 150,000 ($297,000.00) Equity, (File 333-119038 - Sep. 16) (BR. 04) S-8 AVALON GOLD CORP, 6046640499 - 4,800,000 ($384,000.00) Equity, (File 333-119039 - Sep. 16) (BR. 04) S-4 JERSEY CENTRAL POWER & LIGHT CO, 2800 POTTSVILLE PIKE, READING, PA, 19640-0001, 6109293601 - 300,000,000 ($300,000,000.00) Non-Convertible Debt, (File 333-119040 - Sep. 16) (BR. 02) S-1 Kentucky First Federal Bancorp, 479 MAIN STREET, HAZARD, KY, 41702, (606) 436-3860 - 0 ($38,683,120.00) Equity, (File 333-119041 - Sep. 16) (BR. 07) S-8 EPIQ SYSTEMS INC, 501 KANSAS AVENUE, KANSAS CITY, KS, 66105-1309, 9136219500 - 0 ($53,988,000.00) Equity, (File 333-119042 - Sep. 16) (BR. 03) S-8 W-J INTERNATIONAL LTD, 23 WASHBURNE AVE, PAYNESVILLE, MN, 56362, 6122433555 - 0 ($20,000.00) Equity, (File 333-119043 - Sep. 16) (BR. 05) S-8 CARDIODYNAMICS INTERNATIONAL CORP, 6175 NANCY RIDGE DRIVE, SUITE 300, SAN DIEGO, CA, 92121, 6195350202 - 2,000,000 ($11,400,000.00) Equity, (File 333-119044 - Sep. 16) (BR. 36) S-8 GREAT ATLANTIC & PACIFIC TEA CO INC, 2 PARAGON DR, MONTVALE, NJ, 07645, 2015739700 - 1,428,000 ($10,000,000.00) Other, (File 333-119045 - Sep. 16) (BR. 02) S-3 ACE SECURITIES CORP, 6525 MORRISON BLVD, SUITE 318, CHARLOTTE, NC, 28211, 7043650569 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-119047 - Sep. 16) (BR. 05) SB-2 WHITTIER ENERGY CORP, 3355 WEST ALABAMA STREET, SUITE 950, HOUSTON, TX, 77098, 713 850-1880 - 0 ($8,836,749.00) Other, (File 333-119048 - Sep. 16) (BR. 04) S-8 CYPRESS SEMICONDUCTOR CORP /DE/, 3901 NORTH FIRST ST, SAN JOSE, CA, 95134-1599, 4089432600 - 24,192,734 ($240,959,631.00) Equity, (File 333-119049 - Sep. 16) (BR. 36) SB-2 VALCOM INC, 28309 AVENUE CROCKER, VALENCIA, CA, 91355, 6612578000 - 15,199,661 ($3,799,915.25) Equity, (File 333-119062 - Sep. 16) (BR. 37) F-10 PETRO CANADA, 150 6TH AVE S W, CALGARY ALBERTA CANA, A0, T2P 3Y7, 4032968000 - 0 ($2,373,194,498.00) Equity, (File 333-119064 - Sep. 16) (BR. 04) S-2 TASKER CAPITAL CORP, 40 GROVE ST, STE 140, WELLESLEY, MA, 024827702, 7812373600 - 15,819,055 ($4,429,335.40) Equity, (File 333-119065 - Sep. 16) (BR. 06) F-6 TATA MOTORS LTD/FI, 24 HOMI MODY ST, HUTATMA CHOWK, K7, 400001, 100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-119066 - Sep. 16) (BR. 05) S-3 WEINGARTEN REALTY INVESTORS /TX/, 2600 CITADEL PLAZA DR, SUITE 300, HOUSTON, TX, 77292, 7138666000 - 0 ($1,500,000,000.00) Equity, (File 333-119067 - Sep. 16) (BR. 08) F-1 INFINITI SOLUTIONS LTD, 17 CHANGI BUSINESS PARK CENTRAL 1, #06-09 HONEYWELL BLDG, SINGAPORE, U0, 00000, 6565877359 - 0 ($66,355,000.00) Equity, (File 333-119068 - Sep. 16) (BR. ) S-3 WEINGARTEN REALTY INVESTORS /TX/, 2600 CITADEL PLAZA DR, SUITE 300, HOUSTON, TX, 77292, 7138666000 - 0 ($50,000,000.00) Equity, (File 333-119069 - Sep. 16) (BR. 08) S-8 H&R BLOCK INC, 4400 MAIN ST, KANSAS CITY, MO, 64111, 8167536900 - 3,000,000 ($144,495,000.00) Equity, (File 333-119070 - Sep. 16) (BR. 08) S-4 NATIONAL OILWELL INC, 10000 RICHMOND AVENUE, 4TH FLOOR, HOUSTON, TX, 77042-4200, 7133467500 - 87,131,338 ($2,664,053,945.00) Equity, (File 333-119071 - Sep. 16) (BR. 04) SB-2 GATEWAY FINANCIAL HOLDINGS INC, 1145 NORTH ROAD STREET, ELIZABETH CITY, NC, 27909, 2523341511 - 0 ($21,210,000.00) Equity, (File 333-119072 - Sep. 16) (BR. 07) SB-2 DIGITAL ECOSYSTEMS CORP., #1500, 701 WEST GEORGIA STREET, VANCOUVER, A1, V7Y 1C6, 604-681-7039 - 2,620,000 ($131,000.00) Equity, (File 333-119073 - Sep. 16) (BR. ) S-8 NEW CENTURY FINANCIAL CORP, 18400 VON KARMAN, SUITE 1000, IRVINE, CA, 92612, 9494407030 - 900,000 ($48,771,000.00) Equity, (File 333-119074 - Sep. 16) (BR. 07) 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 ------------------------------------------------------------------------------------------------ 3COM CORP DE 2.02,9.01 09/16/04 ACCELRYS, INC. DE 1.01,9.01 09/13/04 ACCELRYS, INC. DE 8.01,9.01 09/14/04 AMEND ACCEPTANCE INSURANCE COMPANIES INC DE 4.01,9.01 09/13/04 ADC TELECOMMUNICATIONS INC MN 5.02,9.01 09/10/04 ADSOUTH PARTNERS, INC. NV 5.02,7.01,9.01 09/12/04 ALLETE INC MN 8.01,9.01 09/15/04 ALLIED MOTION TECHNOLOGIES INC CO 9.01 09/15/04 AMERICAN FINANCIAL GROUP INC OH 8.01,9.01 09/15/04 AMERICAN MEDICAL SECURITY GROUP INC WI 1.01,3.03,9.01 09/15/04 AMERICAN NATURAL ENERGY CORP OK 5.03,9.01 09/13/04 AMERICAN RIVER BANKSHARES CA 8.01,9.01 09/16/04 AMERICAN TECHNICAL CERAMICS CORP DE 8.01 09/15/04 AMN HEALTHCARE SERVICES INC DE 5.02,9.01 09/16/04 AMREP CORP OK 2.02,9.01 07/31/04 ANZA CAPITAL INC NV 1.01 09/11/04 APOGEE ENTERPRISES INC MN 2.02,9.01 09/15/04 APPLEWOODS RESTAURANTS INC NV 1.01 09/10/04 APPLIED FILMS CORP CO 4.01,9.01 09/10/04 ARIBA INC DE 1.01 09/12/04 ASSISTED LIVING CONCEPTS INC NV 5.02 09/10/04 ATA HOLDINGS CORP IN 8.01,9.01 09/16/04 ATLANTIC WINE AGENCIES INC FL 1.01 09/14/04 ATMOSPHERIC GLOW TECHNOLOGIES INC DE 2.03 09/10/04 AUXILIUM PHARMACEUTICALS INC 8.01,9.01 09/15/04 AVANIR PHARMACEUTICALS CA 5.02,9.01 09/13/04 AVIGEN INC \DE DE 1.01 09/13/04 BAKERS FOOTWEAR GROUP INC MO 7.01,8.01,9.01 09/16/04 Banc of America Commercial Mort. Pass DE 8.01,9.01 09/10/04 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 09/15/04 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 09/15/04 BEAR STEARNS ASSET BACKED FUND INC WH DE 8.01,9.01 09/15/04 Bear Stearns Asset Backed Securities DE 8.01,9.01 08/31/04 BEAR STEARNS ASSET BACKED WHOLE AUTO DE 8.01,9.01 09/15/04 BEAR STEARNS COMMERCIAL MORTGAGE SEC DE 8.01,9.01 09/13/04 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE 8.01,9.01 09/13/04 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 09/13/04 BELDEN CDT INC. DE 1.01 09/10/04 BENCHMARK ELECTRONICS INC TX 5.02,9.01 09/16/04 BIOPURE CORP DE 8.01,9.01 09/14/04 BLUE RIDGE PAPER PRODUCTS INC 8.01,9.01 09/15/04 BOCA RESORTS INC DE 5.02 09/15/04 BOSTON RESTAURANT ASSOCIATES INC DE 1.01,9.01 09/10/04 BRADY CORP WI 2.02,9.01 09/15/04 BROADVISION INC DE 5.02 09/13/04 CANDIES INC DE 4.02,9.01 09/14/04 AMEND CAPITAL BANK CORP NC 2.02 09/10/04 CARDIODYNAMICS INTERNATIONAL CORP CA 8.01 09/15/04 CARREKER CORP DE 5.02,9.01 09/16/04 CARVER BANCORP INC DE 8.01,9.01 09/15/04 CATAPULT COMMUNICATIONS CORP CA 7.01,9.01 09/15/04 CENTENE CORP 1.01,1.02,2.03 09/14/04 CHATTEM INC TN 2.02,9.01 09/16/04 CHIPPAC INC CA 8.01,9.01 09/07/04 CI SELL CARS INC TX 4.01,9.01 09/15/04 CITIGROUP MORTGAGELN TR ORIGEN MANU H 8.01,9.01 09/15/04 CLARCOR INC DE 8.01,9.01 09/16/04 CNH CAPITAL RECEIVABLES INC DE 8.01,9.01 09/15/04 CNH CAPITAL RECEIVABLES INC DE 8.01,9.01 09/15/04 CNH CAPITAL RECEIVABLES INC DE 8.01,9.01 09/15/04 CNH CAPITAL RECEIVABLES INC DE 8.01,9.01 09/15/04 CNH CAPITAL RECEIVABLES INC DE 8.01,9.01 09/15/04 CODORUS VALLEY BANCORP INC PA 5.05,9.01 09/15/04 COMPX INTERNATIONAL INC DE 7.01,9.01 09/15/04 CONTINENTAL AIRLINES INC /DE/ DE 1.01 09/16/04 CONVERA CORP DE 3.02 09/16/04 CORILLIAN CORP OR 1.01,2.03,2.05,9.01 08/23/04 COVANSYS CORP MI 5.02 09/15/04 CRAWFORD & CO GA 5.02 09/16/04 CRDENTIA CORP DE 1.01,5.02,9.01 09/10/04 CREDIT ACCEPTANCE CORPORATION MI 8.01,9.01 09/15/04 CREDO PETROLEUM CORP CO 2.02 09/14/04 CURON MEDICAL INC DE 8.01 09/13/04 CVS CORP DE 1.01,2.03 09/14/04 CWABS INC DE 8.01,9.01 09/14/04 CYBERONICS INC DE 2.02,9.01 09/15/04 CYBERONICS INC DE 8.01,9.01 09/15/04 DALECO RESOURCES CORP DE 1.01 09/15/04 DAVITA INC DE 1.01,5.02,8.01,9.01 09/13/04 DELTA AIR LINES INC /DE/ DE 8.01,9.01 09/15/04 DENTAL PATIENT CARE AMERICA INC UT 2.01,9.01 06/30/04 AMEND DIAMOND OFFSHORE DRILLING INC DE 8.01,9.01 09/16/04 DIGITAL VIDEO SYSTEMS INC DE 1.01 09/13/04 DOR BIOPHARMA INC DE 7.01 01/30/04 E CITYSOFTWARE INC NV 1.01,3.03,5.01,5.03,9.01 09/07/04 EASTMAN KODAK CO NJ 2.05,9.01 09/13/04 EDUCATION LOANS INC /DE DE 8.01,9.01 09/15/04 EFJ INC DE 2.02,9.01 09/16/04 EFJ INC DE 2.02,9.01 09/16/04 EGAIN COMMUNICATIONS CORP DE 2.02,9.01 09/16/04 ELECSYS CORP KS 2.04,9.01 09/16/04 ELECTRO RENT CORP CA 2.02 08/31/04 ELECTRONIC DATA SYSTEMS CORP /DE/ DE 8.01 09/12/04 ENCORE CAPITAL GROUP INC DE 1.01,7.01 09/14/04 ENCORE MEDICAL CORP DE 7.01,9.01 09/16/04 ENCORE MEDICAL CORP DE 8.01,9.01 09/16/04 ENERGY PRODUCERS INC NV 3.02,7.01,8.01,9.01 06/29/04 AMEND ENERGY WEST INC MT 1.01,5.01 09/13/04 ENESCO GROUP INC IL 1.01,5.02 09/13/04 ENRON CORP/OR/ OR 8.01,9.01 09/13/04 ENSCO INTERNATIONAL INC DE 7.01,9.01 09/15/04 ENVIRONMENTAL SOLUTIONS WORLDWIDE INC FL 7.01,9.01 09/15/04 ENZON PHARMACEUTICALS INC DE 8.01,9.01 09/16/04 EPIXTAR CORP FL 3.02 09/10/04 EQUUS II INC DE 8.01,9.01 09/15/04 EXAM USA, INC. NV 4.01,9.01 09/02/04 AMEND EXCELLIGENCE LEARNING CORP DE 5.02 09/13/04 EXELIXIS INC DE 5.02 09/16/04 EXPERIENTIAL AGENCY INC NV 8.01 09/13/04 FACEPRINT GLOBAL SOLUTIONS INC WY 4.01 06/03/04 AMEND FALCON PRODUCTS INC /DE/ DE 2.02,9.01 09/15/04 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 09/16/04 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 09/16/04 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 09/16/04 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 09/16/04 FERRELLGAS PARTNERS L P DE 7.01 09/16/04 FINANCIAL ASSET SECURITIES CORP FIRST DE 8.01,9.01 09/10/04 FINANCIAL ASSET SECURITIES CORP FIRST DE 8.01,9.01 09/10/04 FINISAR CORP DE 5.02 09/13/04 FIRST DATA CORP DE 8.01,9.01 09/13/04 FIRST FEDERAL CAPITAL CORP WI 8.01,9.01 09/16/04 FIRST INDIANA CORP IN 1.01,9.01 09/15/04 FIRST INDUSTRIAL LP DE 9.01 09/16/04 FIRST INDUSTRIAL REALTY TRUST INC MD 9.01 09/16/04 FIRST NATIONAL BANCSHARES INC /SC/ SC 1.01,9.01 09/10/04 FIRST NATIONAL LINCOLN CORP /ME/ ME 8.01 09/16/04 FIRST SECURITY BANCORP INC /KY/ KY 8.01 09/10/04 FIRST SOUTHERN BANCSHARES INC/DE DE 1.01,8.01,9.01 09/10/04 FIRST UNION NATIONAL BANK COM MORT PA NC 9.01 09/13/04 FLEETWOOD ENTERPRISES INC/DE/ DE 9.01 09/13/04 FNANB CREDIT CARD MASTER TRUST 8.01,9.01 09/16/04 FONAR CORP DE 2.02 06/30/04 FOODARAMA SUPERMARKETS INC NJ 2.02 07/31/04 FOOTSTAR INC DE 7.01,9.01 09/16/04 FRONTIER FINANCIAL CORP /WA/ WA 8.01 09/16/04 FX ENERGY INC NV 8.01 09/16/04 GAP INC DE 7.01,9.01 09/15/04 GE Capital Credit Card Master Note Tr DE 8.01,9.01 09/15/04 GEN PROBE INC DE 1.01 09/10/04 GENERAL GROWTH PROPERTIES INC DE 5.04 09/15/04 GENERAL NUTRITION CENTERS INC PA 8.01,9.01 09/16/04 GENETRONICS BIOMEDICAL CORP 8.01,9.01 09/13/04 GILLETTE CO DE 8.01,9.01 09/09/04 GLOBAL WIRELESS SATELLITE NETWORKS US DE 1.01,2.01,3.02,9.01 09/15/04 GOLDSPRING INC FL 5.02,5.03,9.01 09/10/04 GOLDTECH MINING CORP DE 8.01 09/14/04 GREEN MOUNTAIN COFFEE ROASTERS INC DE 5.02 09/14/04 Greenwich Capital Commercial Funding 9.01 09/13/04 GS MORT SEC CORP II COMMERCIAL MORT P DE 9.01 09/13/04 H&R BLOCK INC MO 1.01,5.02 09/09/04 AMEND HARBOR FLORIDA BANCSHARES INC DE 8.01 09/13/04 HARBOR GLOBAL CO LTD 8.01,9.01 09/16/04 HARKEN ENERGY CORP DE 1.01,9.01 09/14/04 HARKEN ENERGY CORP DE 8.01,9.01 09/16/04 HILLS BANCORPORATION IA 5.02,9.01 09/14/04 HOLLYWOOD CASINO SHREVEPORT LA 8.01,9.01 09/10/04 HOME EQUITY MORTGAGE PASS-THROUGH CER DE 9.01 08/27/04 HOST MARRIOTT CORP/ MD 1.01,2.03,9.01 09/10/04 HOST MARRIOTT L P DE 1.01,2.03,9.01 09/10/04 IA GLOBAL INC DE 2.01,9.01 09/15/04 IMCOR PHARMACEUTICAL CO NV 8.01 09/15/04 IMPROVENET INC DE 5.02 09/13/04 IndyMac MBS, Inc. Residential Asset S 8.01,9.01 08/30/04 INTEGRA BANK CORP IN 8.01,9.01 09/16/04 IQ BIOMETRIX INC DE 1.01,9.01 09/15/04 ISOLAGEN INC DE 1.01,5.02,9.01 09/13/04 J.P.Morgan Chase Commercial Mortgage DE 9.01 09/13/04 JACK IN THE BOX INC /NEW/ DE 1.01 09/16/04 JASMINES GARDEN NV 5.03,9.01 03/09/04 KENTUCKY BANCSHARES INC /KY/ 5.02 09/16/04 KERR MCGEE CORP /DE DE 2.05,7.01,9.01 09/15/04 KIMBALL INTERNATIONAL INC IN 1.01,9.01 09/16/04 KINDRED HEALTHCARE INC DE 3.01,9.01 09/15/04 LA QUINTA CORP DE 7.01,9.01 09/16/04 LAS VEGAS SANDS INC NV 5.02,9.01 09/16/04 LAWSON SOFTWARE INC DE 2.02,9.01 09/15/04 LIBERTY STAR GOLD CORP NV 4.01,9.01 09/13/04 LIGHTPATH TECHNOLOGIES INC DE 8.01,9.01 09/15/04 LODGIAN INC DE 5.02 09/15/04 LONG BEACH ACCEPTANCE CORP AUTO RECEI 8.01,9.01 09/15/04 Long Beach Acceptance Corp. Auto Rece 8.01,9.01 09/15/04 LOTTERY & WAGERING SOLUTIONS INC DE 8.01,9.01 09/07/04 LOTUS PACIFIC INC DE 5.03 09/15/04 LOUISIANA-PACIFIC CORP DE 1.01 09/10/04 M WAVE INC DE 5.02 09/12/04 MAGELLAN MIDSTREAM PARTNERS LP DE 1.01,2.03 09/14/04 MAN SANG HOLDINGS INC NV 2.01,9.01 09/15/04 MARSHALL EDWARDS INC DE 4.01,9.01 09/12/04 MATRIX SERVICE CO DE 1.01,5.02,9.01 09/16/04 MATRIXONE INC DE 5.02,9.01 09/13/04 MCLEODUSA INC DE 8.01 09/15/04 MED DIVERSIFIED INC NV 1.01,1.02,1.03 09/10/04 MEDIWARE INFORMATION SYSTEMS INC NY 5.03 09/13/04 MEMORY PHARMACEUTICALS CORP 5.02,9.01 09/16/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01 09/16/04 MICHAELS STORES INC DE 8.01,9.01 09/16/04 MKS INSTRUMENTS INC MA 7.01 09/16/04 MODTECH HOLDINGS INC CA 5.02 09/14/04 MONEY STORE COMMERCIAL MORTGAGE INC NJ 8.01,9.01 09/15/04 MONEY STORE INVESTMENT CORP NJ 8.01,9.01 09/15/04 MONEY STORE SBA ADJUSTABLE RATE CERTI NJ 8.01,9.01 09/15/04 MORGAN STANLEY DEAN WITTER CAP I INC DE 9.01 09/13/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 09/14/04 NETBANK INC GA 2.02,9.01 09/16/04 NETIQ CORP 5.02 09/11/04 NETOPIA INC DE 3.01,4.01,4.02,9.01 09/10/04 NEWMONT MINING CORP /DE/ DE 8.01,9.01 09/15/04 NII HOLDINGS INC DE 5.02 09/13/04 Nissan Auto Receivables 2004-C Owner DE 8.01,9.01 09/08/04 NOBEL LEARNING COMMUNITIES INC DE 3.01 09/13/04 NOCOPI TECHNOLOGIES INC/MD/ MD 1.01 09/10/04 NORTEL NETWORKS CORP 2.02,8.01,9.01 09/15/04 NORTEL NETWORKS LTD 2.02,8.01,9.01 09/15/04 NORTH AMERICAN LIABILITY GROUP INC FL 1.01,5.03,9.01 09/16/04 NSTOR TECHNOLOGIES INC DE 1.01,9.01 09/15/04 NUVELO INC DE 5.02,9.01 09/13/04 NUWAY MEDICAL INC DE 4.01 09/14/04 OFFICE DEPOT INC DE 7.01,9.01 09/16/04 OLIN CORP VA 7.01,9.01 09/15/04 OMEGA HEALTHCARE INVESTORS INC MD 1.01,9.01 09/16/04 OMNIVISION TECHNOLOGIES INC DE 5.02,9.01 09/13/04 ONYX ACCEPTANCE CORP DE 4.01,9.01 09/16/04 PACIFICARE HEALTH SYSTEMS INC /DE/ DE 7.01,9.01 09/15/04 PANERA BREAD CO DE 7.01,9.01 09/16/04 PAR TECHNOLOGY CORP DE 1.01 09/10/04 PATH 1 NETWORK TECHNOLOGIES INC DE 8.01,9.01 09/14/04 PAXSON COMMUNICATIONS CORP DE 7.01,9.01 09/15/04 PEOPLES BANCORP INC OH 2.05,8.01,9.01 09/10/04 PEROT SYSTEMS CORP DE 5.02 09/14/04 PHASE III MEDICAL INC/DE DE 3.02,5.02,9.01 09/13/04 PHILADELPHIA CONSOLIDATED HOLDING COR PA 1.01 09/10/04 PHOENIX FOOTWEAR GROUP INC DE 1.01 09/08/04 PIER 1 IMPORTS INC/DE DE 2.02,9.01 09/14/04 POPULAR ABS, INC. DE 8.01,9.01 09/14/04 POPULAR ABS, INC. DE 8.01,9.01 09/14/04 PORTAL SOFTWARE INC DE 4.02 09/10/04 PROGRESS SOFTWARE CORP /MA MA 2.02,9.01 09/16/04 PROXIM CORP DE 1.01 09/13/04 PRUDENTIAL FINANCIAL INC NJ 7.01 09/14/04 QUIXOTE CORP DE 1.01,9.01 09/10/04 RADIAN GROUP INC DE 2.02,9.01 09/15/04 RASC Series 2004-KS8 Trust 8.01,9.01 09/16/04 RCG COMPANIES INC DE 1.01,3.02,5.03,9.01 09/01/04 READY CAPITAL CORP NY 2.01,3.02,5.01,5.02,9.01 09/10/04 REGAL ENTERTAINMENT GROUP DE 7.01 09/16/04 REGAN HOLDING CORP CA 8.01,9.01 09/15/04 RESOLUTION PERFORMANCE PRODUCTS LLC DE 1.01,5.02,9.01 09/11/04 RIVERSTONE NETWORKS INC DE 8.01,9.01 09/15/04 ROO GROUP INC DE 1.01,2.03,3.02,9.01 09/11/04 ROTECH HEALTHCARE INC DE 8.01,9.01 09/16/04 RURBAN FINANCIAL CORP OH 5.02,9.01 09/16/04 RUSH ENTERPRISES INC \TX\ TX 1.01,9.01 09/15/04 S Y BANCORP INC KY 8.01,9.01 09/16/04 S3I HOLDINGS INC CA 3.03,5.01,5.02 09/11/04 SANDISK CORP DE 1.01 09/10/04 SBS TECHNOLOGIES INC NM 1.01,2.03,9.01 09/14/04 SECURITIZED ASSET BACKED RECEIVABLES 8.01,9.01 09/15/04 SEI INVESTMENTS CO PA 1.01,2.03,8.01,9.01 09/14/04 SERACARE LIFE SCIENCES INC 1.01,2.01,2.03,3.02,9.01 09/14/04 SILGAN HOLDINGS INC DE 8.01,9.01 09/15/04 SLC STUDENT LOAN RECEIVABLES I INC DE 8.01,9.01 08/31/04 SOHU COM INC DE 1.01 09/12/04 SOLITRON DEVICES INC DE 7.01 09/13/04 SOMERA COMMUNICATIONS INC DE 1.01,5.02,9.01 09/14/04 SOURCE INTERLINK COMPANIES INC MO 1.02,2.03,9.01 09/15/04 SPECTRE GAMING INC MN 1.01,5.03,9.01 09/10/04 SPECTRUM CONTROL INC PA 2.02,9.01 09/16/04 SPECTRUM PHARMACEUTICALS INC DE 8.01,9.01 09/10/04 STONEMOR PARTNERS LP DE 7.01,9.01 09/15/04 STRUCTURED ASSET MORT INV II INC BEAR DE 8.01,9.01 08/31/04 SYNTHETECH INC OR 3.01 09/15/04 TARGET CORP MN 8.01,9.01 09/16/04 TEKNI PLEX INC DE 2.02 09/15/04 TEKTRONIX INC OR 2.02,9.01 09/16/04 TNX TELEVISION HOLDINGS INC NV 5.02 09/12/04 TRANS MAX TECHNOLOGIES INC NV 4.01,9.01 09/15/04 TRUSTMARK CORP MS 8.01 09/14/04 TVIA INC DE 5.02,9.01 09/15/04 U S RESTAURANT PROPERTIES INC MD 3.02 09/14/04 UNITED INDUSTRIAL CORP /DE/ DE 1.01,8.01,9.01 09/15/04 UNITED INDUSTRIES CORP DE 1.01 09/16/04 UNITED PAN AM FINANCIAL CORP CA 3.01,9.01 08/26/04 UNITEDGLOBALCOM INC DE 5.04,9.01 09/16/04 UST INC DE 1.01,1.02,9.01 09/10/04 VENTURE CATALYST INC UT 2.02,9.01 09/16/04 VERITY INC \DE\ DE 2.02,5.02,9.01 09/16/04 VERTIS INC DE 8.01,9.01 09/15/04 VITAL IMAGES INC MN 8.01,9.01 09/14/04 VOIP INC 2.01,7.01,9.01 09/10/04 WAL MART STORES INC DE 8.01,9.01 09/09/04 WELLS REAL ESTATE INVESTMENT TRUST II MD 8.01,9.01 09/08/04 WILLIAMS COMPANIES INC DE 8.01,9.01 09/16/04 WILLIAMS COMPANIES INC DE 8.01,9.01 06/01/04 WINN DIXIE STORES INC FL 5.02,9.01 09/16/04 WIRELESS FACILITIES INC DE 5.02 09/09/04 WITS BASIN PRECIOUS MINERALS INC MN 1.01,9.01 09/10/04 XILINX INC DE 7.01,9.01 09/14/04 YELLOW ROADWAY CORP DE 1.01,1.02,9.01 09/10/04 YFC 355 CORP NV 1.01,3.02,5.01,5.02,5.03,9.01 09/10/04 ZONAGEN INC DE 8.01,9.01 09/14/04