SEC NEWS DIGEST Issue 2004-195 October 8, 2004 ENFORCEMENT PROCEEDINGS IN THE MATTER OF JOSEPH J. SALERNO, III AND RICHARD S. GINSBERG The Commission today announced the issuance of an Order instituting administrative proceedings pursuant to Section 15(b) of the Securities Exchange Act, Making Findings, and Imposing Remedial Sanctions (Order) against Joseph J. Salerno, III (Salerno) and Richard S. Ginsberg (Ginsberg). The Order finds that, on April 6, 2004, Salerno pled guilty before the United States District Court for the Middle District of Florida to one count of filing a false broker- dealer registration statement with the Commission arising out of his association with The Hamilton Shea Group Inc. (Hamilton Shea), a broker-dealer registered with the Commission. The Order also finds that while at Hamilton Shea, Salerno participated in an offering of penny stock. The count of the criminal information alleged that, on or about August 1, 1997 and on or about December 1, 1998, while a registered principal at Hamilton Shea, Salerno and others filed false broker-dealer registration forms with the Commission. The Order also finds that on September 27, 2002, Ginsberg pled guilty to one count of wire fraud before the United States District Court for the Middle District of Florida arising out of his association with Hamilton Shea. The count of the criminal information to which Ginsberg pled guilty alleged that Ginsberg: (1) made false and misleading statements to the investing public to gain control over the trading in, and to artificially inflate the prices of, the common stock of Pro Tech Communications, Inc., a penny stock, among other securities; (2) failed to disclose to Hamilton Shea customers that he received excessive commissions on the sale of Pro Tech stock; and (3) refused to execute customer sell orders, which resulted in investor losses. Based on the above, the Order bars Salerno and Ginsberg from association with any broker or dealer and from participating in any offering of a penny stock. Salerno and Ginsberg consented to the issuance of the Order without admitting or denying any of the allegations in the administrative proceeding. (Rel. 34-5053; File No. 3-11699) IN THE MATTER OF JOHN N. SALERNO The Commission today announced the issuance of an Order instituting administrative proceedings pursuant to Section 15(b) of the Securities Exchange Act (Order) against John N. Salerno (Salerno). In the Order, the Division of Enforcement alleges that, on April 21, 2004, Salerno pled guilty to one count of filing a false broker-dealer registration statement with the Commission before the United States District Court for the Middle District of Florida arising out of his association with The Hamilton Shea Group Inc., a broker-dealer registered with the Commission. The Division of Enforcement also alleges that while at Hamilton Shea, Salerno participated in a penny stock offering. A hearing will be scheduled before an Administrative Law Judge to determine whether the allegations contained in the Order are true, to provide Salerno an opportunity to dispute these allegations, and to determine what remedial sanctions, if any, are appropriate and in the public interest. The Commission directed that the Administrative Law Judge issue an initial decision no later than 210 days from the date of service of the Order, pursuant to Rule 360(a)(2) of the Commission’s Rules of Practice. (Rel. 34- 50504; File No. 3-11700) SUMMARY JUDGMENT ENTERED AGAINST GURSEL MANDACI IN INTERNET STOCK FRAUD ORDERING INJUNCTIVE RELIEF, DISGORGEMENT, PREJUDGMENT INTEREST AND CIVIL MONEY PENALTY The Commission announced that on September 27 the Honorable Laura Taylor Swain, United States District Judge for the Southern District of New York, granted the Commission’s motion for summary judgment against Gursel Mandaci and denied Mandaci’s cross-motion for summary judgment. The court enjoined Mandaci from violating the antifraud provisions of the federal securities laws, Section 17(a) of the Securities Act and Section 10(b) of the Securities Exchange Act and Rule 10b-5 thereunder. The court also ordered Mandaci to disgorge $22,311.87 in ill-gotten gains plus $8,103.18 in prejudgment interest, and imposed a $50,000 civil penalty. The Commission alleged in its complaint that Mandaci used postings on the Internet to inflate the price of securities he had purchased in order to create short-term trading profits. Mandaci purchased thinly-traded penny stocks using a margin account he held at an online broker. Then, using three different identities on the Internet, Mandaci made large numbers of postings that touted the issuers. Mandaci’s use of different identities was designed to create the false impression that there was widespread interest in the stocks he owned. In addition, the postings contained false information about the issuers and baseless price predictions. Mandaci profited by selling his shares when the market prices rose without disclosing his sales to the public. While Mandaci was touting these stocks, the issuers’ market capitalization increased by more than $92 million. See also Litigation Release No. 16682 (September 6, 2000). (LR-18924) DOUGLAS MURPHY AND DAVID KAY FOUND GUILTY OF VIOLATING FOREIGN CORRUPT PRACTICES ACT IN CRIMINAL ACTION BROUGHT BY DEPARTMENT OF JUSTICE The Commission announced that on October 6, a federal jury in Houston, Texas, found defendants Douglas Murphy and David Kay, former officers of American Rice, Inc., a Houston based rice company, guilty of authorizing over $500,000 in bribes to Haitian customs officials during 1998 and 1999 to reduce American Rice’s import taxes illegally in violation of the Foreign Corrupt Practices Act. The jury also found defendant Murphy guilty of obstruction of justice in connection with a parallel civil investigation of the bribery payments by the Securities and Exchange Commission. Murphy, a resident of Texas, was American Rice’s president at the time of the violations. Kay, also a resident of Texas, was an American Rice vice president of operations and reported to Murphy. The defendants are to be sentenced on January 6. This criminal action, brought by the Department of Justice, arose out of a joint investigation with the Securities and Exchange Commission. According to the indictments against Murphy and Kay, filed in the United States District Court for the Southern District of Texas, in advance of certain rice shipments to Haiti between January 1998 and October 1999, Kay directed an American Rice employee to prepare false shipping records that underreported the tonnage of rice on the relevant vessels. Haitian customs officials used the false records to clear the American Rice vessels through customs. After the vessels cleared customs, Kay allegedly directed American Rice employees in Haiti pay cash bribes to certain customs officials. To hide the payments, Kay then directed American Rice’s controller in Haiti to improperly record the bribery payments as routine business expenditures. American Rice employees made at least 12 bribery payments totaling approximately $500,000. In exchange, American Rice illegally avoided approximately $1.5 million in Haitian import taxes. The indictments further allege that Murphy knew about the bribery scheme, but took no action to stop the payments. The Securities and Exchange Commission has also filed a civil action against Murphy and Kay in the Southern District of Texas. The Commission’s complaint alleges that Murphy and Kay violated the civil provisions of the Foreign Corrupt Practices Act, Section 30A of the Securities Exchange Act of 1934, and aided and abetted American Rice’s violations of the bookkeeping and internal controls provisions of the Exchange Act, Sections 13(b)(2)(A) and (B), relating to falsely recording the bribery payments in American Rice’s books and records. The complaint also alleges that another individual, Lawrence Theriot aided and abetted Murphy and Kay’s violations of the Foreign Corrupt Practices Act. The Commission’s civil action has been stayed pending the outcome of the criminal trial. [U.S. v. David Kay and Douglas Murphy, C.R. No. H-01-914 (S.D. Texas); SEC v. Douglas A. Murphy, David G. Kay and Lawrence H. Theriot, Civil Action H-02-2908 (S.D. Texas)] (LR-18925) FINAL JUDGMENTS ENTERED AGAINST STANLEY AWDISHO, MICHAEL KUNDRAT AND KRISTOPHER SMOLINSKI FOR ENGAGING IN MANIPULATIVE TRADING SCHEME The Commission announced that on September 29, the Honorable John W. Darrah, United States District Court Judge for the Northern District of Illinois, entered Final Judgments against defendants Stanley Awdisho, Michael Kundrat and Kristopher Smolinski in connection with a manipulative trading scheme. The Final Judgments, to which the defendants consented without admitting or denying the allegations of the Commission’s Complaint, permanently enjoin Awdisho, Kundrat and Smolinski from future violations of Sections 9(a)(2) and 10(b)(5) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, the antimanipulation and antifraud provisions of the Exchange Act. The Final Judgments also order Awdisho and Kundrat each to pay a $10,000 civil penalty and order Smolinski to pay a $20,000 civil penalty. The Commission’s Complaint alleges that approximately 75 times between September and December of 1999, Awdisho, Kundrat and Smolinski each manipulated the price of stock options by engaging in a scheme commonly referred to as “small lot baiting.” Small lot baiting or “spoofing” involves an order placed by a market participant with the intention of briefly triggering a market movement from which the participant or others may benefit by trading the opposite side of the original manipulative order. The Complaint further alleges that to carry out the scheme, Awdisho, Kundrat and Smolinski placed limit orders for a small number of options contracts on one options exchange to artificially raise or lower that exchange’s quoted bid or offer. Awdisho, Kundrat and Smolinski then purchased or sold much larger opposite positions on other exchanges that matched the artificially raised or depressed price displayed at the first exchange. After their larger orders were executed, Awdisho, Kundrat and Smolinski immediately sent an order to cancel the initial bait order. The Complaint alleges that, as a result of the scheme, Awdisho, Kundrat and Smolinski unfairly profited at least $25,000 by obtaining execution of their larger orders at more favorable prices than otherwise available in the market. [SEC v. Stanley Awdisho, Michael Kundrat and Kristopher Smolinski, Civil Action No. 04 C 6125, N.D. Ill.] (LR-18926) SEC SUES GEORGIA INVESTMENT ADVISER AND ITS PRINCIPAL, ALLEGING MISLEADING PERFORMANCE ADVERTISING The Commission announced that on October 6, it filed a complaint in the United States District Court for the Northern District of Georgia against Market-Timing Technologies, LLC (Market-Timing) and David A. Perry (Perry). Market-Timing is a Georgia Limited Liability Company based in Atlanta. Perry, who resides in Atlanta, is the president of Market-Timing. The complaint alleges that from at least November 2002 to September 2004, the defendants actively solicited investment advisory clients through Internet Web sites that advertised eight different asset management programs. The programs used models that, based on short term market trends, identified when Market-Timing and Perry should shift clients’ investments among various mutual funds within a fund family. The complaint alleges that although the Web sites represented that the models produced historical average annual returns between 9% and 91.4%, the Web sites failed to disclose that these return rates were based primarily on hypothetical investments, rather than actual results. The complaint, also alleged that Market-Timing failed to maintain records required by the Investment Advisers Act of 1940 (Advisers Act), such as ledgers reflecting its assets, liabilities and other accounts and copies of all written communications to customers. The complaint alleges further violations of the books and records provisions of the Advisers Act because, during a recent examination by the Commission staff, Perry declined to produce documentation substantiating the accuracy of the performance representations in the Web sites. The complaint alleges that Market-Timing violated Section 10(b) of the Securities Exchange Act and Rule 10b-5 thereunder and Sections 204, 206(1), (2) and (4) of the Advisers Act and Rules 204-2(a)(2), 204-2(a)(7), 204-2(a)(16) and 206(4)-1(a)(5) thereunder, and that Perry violated Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and aided and abetted Market-Timing’s violations of Sections 204, 206(1), (2) and (4) of the Advisers Act and Rules 204-2(a)(2), 204-2(a)(7), 204-2(a)(16) and 206(4)-1(a)(5) thereunder. [Securities and Exchange Commission v. Market-Timing Technologies, LLC and David A. Perry, Civil Action No. 1:04-CV-2933 (N.D.GA. October 6, 2004) ] (LR-18927) INVESCO FUNDS GROUP, INC., AIM ADVISORS, INC., AND AIM DISTRIBUTORS, INC. SIMULTANEOUSLY SETTLE CHARGES RELATING TO MARKET TIMING ABUSES IN THEIR RESPECTIVE MUTUAL FUND COMPLEXES The Commission today announced the issuance of an Order instituting administrative and cease-and-desist proceedings, making findings, and imposing remedial sanctions and a cease-and-desist Order pursuant to Section 15(b)(6) of the Securities Exchange Act, Sections 203(f) and 203(k) of the Investment Advisers Act of 1940 and Sections 9(b) and 9(f) of the Investment Company Act of 1940 (Order) against Invesco Funds Group, Inc. (IFG), AIM Advisors, Inc. (AIM Advisors), and AIM Distributors, Inc. (ADI). IFG, a registered investment advisor to the Invesco Funds; AIM Advisors, a registered investment advisor to AIM Funds; and ADI, a registered broker-dealer to AIM Funds, are wholly-owned subsidiaries of AMVESCAP LLP, a United Kingdom holding company. With respect to the Invesco fund complex, the Order finds that, from at least 2001 through July 2003, IFG entered into undisclosed market timing agreements with over 40 individuals and entities which allowed them to market time certain Invesco funds, while representing to other shareholders that it did not permit frequent trading in those funds. During this time period, the market timers’ excessive exchanges and redemptions totaled approximately $58 billion. Furthermore, some of the timing agreements were entered into with the understanding that the market timer would make long-term investments, so- called “sticky assets,” in certain non-timed Invesco funds. Because these agreements financially benefited IFG and IFG had reason to believe the market timers’ assets could be traded in a manner detrimental to the Invesco funds, IFG had a conflict of interest with the funds. However, IFG breached its fiduciary duty by failing to disclose that conflict of interest to the funds’ board of directors or shareholders. The agreements also contravened the funds’ prospectus disclosures which stated that shareholders could make up to four exchanges out of each fund per twelve-month period. With respect to the AIM fund complex, the Order finds that, between January 2001 and September 2003, AIM Advisors and ADI entered into 10 undisclosed agreements to allow market timing in certain AIM funds by permitting exchanges in excess of the limit set forth in the AIM Funds' prospectus disclosure, while aggressively enforcing against other shareholders the prospectus exchange limit. One of these agreements included a sticky assets arrangement. Although AIM Advisors and ADI were well aware that market timing and excessive trading could harm fund performance – and thus AIM Funds' shareholders – no one within AIM management performed sufficient analysis to determine whether the agreements were in fact harming the performance of AIM Funds. Because these agreements financially benefited AIM Advisors and ADI and because AIM Advisors had reason to believe that the approved market timer’ assets could be traded in a manner detrimental to the AIM funds, AIM Advisors had a conflict of interest with the AIM Funds and breached its fiduciary duty by failing to disclose that conflict to the AIM Funds’ board of trustees or shareholders. The Order finds that, through their respective actions, IFG and AIM Advisors willfully violated, and ADI aided and abetted AIM Advisors’ violations of, Sections 206(1) and 206(2) of the Advisers Act, and all three entities willfully violated Section 17(d) of the Investment Company Act and Rule 17d-1 thereunder. IFG and AIM Advisors also willfully violated Section 34(b) of the Investment Company Act. Furthermore, based on the above, the Order requires IFG to pay $225 million in disgorgement and $110 million in civil penalties. The Order also requires AIM Advisors and ADI to pay, jointly and severally, $20 million in disgorgement, and requires AIM Advisors and ADI to pay, in the aggregate, $30 million in civil penalties. In a related matter, the Commission also instituted and simultaneously settled administrative and cease-and-desist proceedings against IFG’s former president and chief executive officer, Raymond R. Cunningham. The Commission filed a civil injunctive action against IFG and Cunningham on December 2, 2003, and intends to dismiss that action in light of the settlements. On August 30, 2004, the Commission also instituted and simultaneously settled administrative and cease-and-desist proceedings against Thomas A. Kolbe, Timothy J. Miller, and Michael D. Legoski, three former IFG employees who assisted IFG in facilitating its market timing agreements. ((Rel. 34- 50506; IAA Rel. No. 2311; ICA Rel. No. 26629; File No. 3-11701; Press Rel. 2004-143) RAYMOND R. CUNNINGHAM, FORMER PRESIDENT AND CHIEF EXECUTIVE OFFICER OF INVESCO FUNDS GROUP, INC., SETTLES CHARGES RELATING TO MARKET TIMING ABUSES The Commission today announced the issuance of an Order instituting administrative and cease-and-desist proceedings, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order pursuant to Section 15(b)(6) of Securities Exchange Act, Sections 203(f) and 203(k) of the Investment Advisers Act of 1940 and Sections 9(b) and 9(f) of the Investment Company Act of 1940 (Order) against Raymond R. Cunningham. Cunningham was formerly the president and chief executive officer of Invesco Funds Group, Inc. (IFG), the Denver-based registered investment adviser to the Invesco mutual fund complex. The Order finds that, from 2001 through July 2003, Cunningham was responsible for and approved IFG’s program whereby IFG entered into agreements with select investors allowing them to market time the Invesco funds. These agreements financially benefited IFG but were detrimental to the funds’ shareholders. Furthermore, by entering into these agreements, IFG breached its fiduciary duty to the funds. The agreements also contravened the funds’ prospectus disclosures which stated that shareholders could make up to four exchanges out of each fund per twelve-month period. Through his actions, Cunningham willfully aided and abetted and caused IFG’s violations of Sections 206(1) and 206(2) of the Investment Advisers Act and willfully violated Section 34(b) of the Investment Company Act. Based on the above, the Commission ordered Cunningham to cease and desist from committing or causing any violations or any future violations of Sections 206(1) and 206(2) of the Investment Advisers Act and Section 34(b) of the Investment Company Act, prohibited him from associating with an investment adviser, broker, dealer, or an investment company for a period of two years, and prohibited him from serving as an officer or director of an investment adviser, broker, dealer, or an investment company for a period of five years. The Order also required Cunningham to pay a civil penalty in the amount of $500,000 and disgorgement in the amount of $1. Cunningham consented to the issuance of the Order without admitting or denying any of the findings. In a related matter, the Commission also instituted and simultaneously settled administrative and cease-and-desist proceedings against IFG. The Commission filed a civil injunctive action against IFG and its former president on December 2, 2003. (Rel. 34-50507; IAA Rel. No. 2312; ICA Rel. No. 26630; File No. 3-11702; Press Rel. 2004- 143.) INVESTMENT COMPANY ACT RELEASES SECURITY BENEFIT LIFE INSURANCE COMPANY A notice has been issued giving interested persons until November 1 to request a hearing on an application filed by Security Benefit Life Insurance Company (Security Benefit); First Security Benefit Life Insurance Company and Annuity Company of New York (First Security Benefit); SBL Variable Annuity Account XVII; and Security Distributors, Inc. (collectively, Applicants). Applicants seek an amended order under Section 6(c) of the Investment Company Act of 1940 (the Act) granting exemptions from the provisions of Section 2(a)(32), 22(c) and 27(i)(2)(A) of the Act and Rule 22c-1 thereunder to permit, under specified circumstances, the recapture of certain credit enhancements applied to the Contract Value of certain variable annuity contracts issued by Security Benefit and First Security Benefit. (Rel. IC-26628 – October 7) 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 ENDEAVOUR INTERNATIONAL CORP, 1001 FANNIN, SUITE 1700, HOUSTON, TX, 77002, 713-307-8700 - 8,531,250 ($25,961,470.00) Equity, (File 333-119577 - Oct. 7) (BR. 04) S-8 TRUE RELIGION APPAREL INC, 1525 RIO VISTA AVENUE, LOS ANGELES, CA, 90023, 323.266.3072 - 1,000,000 ($2,370,000.00) Equity, (File 333-119578 - Oct. 7) (BR. 02) S-8 TRUE RELIGION APPAREL INC, 1525 RIO VISTA AVENUE, LOS ANGELES, CA, 90023, 323.266.3072 - 67,000 ($158,790.00) Equity, (File 333-119579 - Oct. 7) (BR. 02) S-8 TRUE RELIGION APPAREL INC, 1525 RIO VISTA AVENUE, LOS ANGELES, CA, 90023, 323.266.3072 - 6,000,000 ($14,220,000.00) Equity, (File 333-119580 - Oct. 7) (BR. 02) S-8 MICRON ENVIRO SYSTEMS INC, 789 WEST PENDER ST, SUITE 1250, VANCOUVER BC, A1, V6C 1H2, 6046466903 - 3,800,000 ($57,000.00) Equity, (File 333-119581 - Oct. 7) (BR. 04) S-8 US WIRELESS ONLINE INC, 500 WEST JEFFERSON STREET, SUITE 2350, LOUISVILLE, KY, 40202, 502-213-3700 - 2,000,000 ($420,000.00) Equity, (File 333-119582 - Oct. 7) (BR. 04) SB-2 AMNOR BOOKS, INC, 6337 SOUTH HIGHLAND DRIVE, #3052, SALT LAKE CITY, UT, 84121, 801-523-6063 - 1,350,000 ($5,400,000.00) Equity, (File 333-119584 - Oct. 7) (BR. 09) S-1 XCYTE THERAPIES INC, 1124 COLUMBIA STREET SUITE 130, SEATTLE, WA, 98104, 2062626200 - 2,725,000 ($20,580,000.00) Equity, (File 333-119585 - Oct. 7) (BR. 01) S-8 Endavo Media & Communications, Inc., 50 WEST BROADWAY, SUITE 1100, SALT LAKE CITY, UT, 84101, 8013502017 - 8,312,000 ($3,027,442.39) Equity, (File 333-119586 - Oct. 7) (BR. 37) S-8 NEXIA HOLDINGS INC, 268 WEST 400 SOUTH, STE 300, SALT LAKE CITY, UT, 84101, 8015758073 - 4,000,000,000 ($400,000.00) Equity, (File 333-119588 - Oct. 7) (BR. 09) S-3 CURTISS WRIGHT CORP, 1200 WALL ST W, LYNDHURST, NJ, 07071, 2018968400 - 216,576 ($12,864,614.00) Equity, (File 333-119589 - Oct. 7) (BR. 06) S-8 COMMUNITY BANK SYSTEM INC, 5790 WIDEWATERS PKWY, DEWITT, NY, 13214, 8007242262 - 0 ($50,840,000.00) Equity, (File 333-119590 - Oct. 7) (BR. 07) S-8 KIWA BIO-TECH PRODUCTS GROUP CORP, 17700 CASTLETON STREET, SUITE 589, CITY OF INDUSTRY, CA, 91748, (626) 964-3232 - 565,000 ($56,500.00) Equity, (File 333-119592 - Oct. 7) (BR. 01) S-4 ESB FINANCIAL CORP, 600 LAWRENCE AVE, ELLWOOD CITY, PA, 16117, 7247585584 - 0 ($50,415,753.00) Equity, (File 333-119594 - Oct. 7) (BR. 07) S-8 FAIRCHILD SEMICONDUCTOR INTERNATIONAL INC, 82 RUNNING HILL RD, SOUTH PORTLAND, ME, 04106, 2077758100 - 1,893,169 ($26,901,931.49) Equity, (File 333-119595 - Oct. 7) (BR. 36) S-1 FRONTIER FUND, 0 ($1,093,833,000.00) Other, (File 333-119596 - Oct. 7) (BR. 08) S-8 TRANSGLOBE ENERGY CORP, 330 - 5TH AVENUE S.W., SUITE 2900, CALGARY, A0, T2P 0L4, 4032649888 - 5,409,643 ($17,743,629.04) Equity, (File 333-119597 - Oct. 7) (BR. 04) S-3 GERON CORPORATION, 230 CONSTITUTION DRIVE, MENLO PARK, CA, 94025, 6504737700 - 208,131 ($1,304,981.37) Other, (File 333-119599 - Oct. 7) (BR. 01) S-8 GERON CORPORATION, 230 CONSTITUTION DRIVE, MENLO PARK, CA, 94025, 6504737700 - 579,603 ($3,634,110.81) Other, (File 333-119601 - Oct. 7) (BR. 01) S-3 AMERICAN FINANCIAL REALTY TRUST, 1725 THE FAIRWAY, JENKINTOWN, PA, 19046, 215-887-2280 - 0 ($450,000,000.00) Debt Convertible into Equity, (File 333-119602 - Oct. 7) (BR. 08) S-3 INCYTE CORP, ROUTE 141 & HENRY CLAY ROAD, BUILDING E336, WILMINGTON, DE, 19880, 3024986700 - 0 ($175,000,000.00) Equity, (File 333-119603 - Oct. 7) (BR. 01) S-8 DIGITAL LIFESTYLES GROUP INC, 1001 S. CAPITAL OF TEXAS HWY., BUILDING I, SUITE 200, AUSTIN, TX, 78746, 5126178282 - 6,809,587 ($5,425,827.02) Equity, (File 333-119604 - Oct. 7) (BR. 03) S-4 VIRGINIA ELECTRIC & POWER CO, 120 TREDEGAR ST, RICHMOND, VA, 23219, 8048192000 - 0 ($105,800,000.00) Non-Convertible Debt, (File 333-119605 - Oct. 7) (BR. 02) F-1 eLong, Inc., 10 JIU XIANQIAO MIDDLE ROAD,, XINGKE PLAZA BUILDING B 3TH FL, CHAOYANG, BEIJING, F4, 100016, 8610-58602288-126 - 0 ($10,085,860.00) ADRs/ADSs, (File 333-119606 - Oct. 7) (BR. ) S-8 DYAX CORP, 0 ($18,844,868.00) Equity, (File 333-119607 - Oct. 7) (BR. 01) S-4 BUILDING MATERIALS CORP OF AMERICA, 1361 ALPS RD, WAYNE, NJ, 07470, 2016283000 - 0 ($200,000,000.00) Other, (File 333-119608 - Oct. 7) (BR. 06) S-8 DANIELSON HOLDING CORP, 2 NORTH RIVERSIDE PLAZA, SUITE 600, CHICAGO, IL, 60602, 312-466-4030 - 0 ($26,840,000.00) Equity, (File 333-119609 - Oct. 7) (BR. 01) S-3 AUDIBLE INC, 65 WILLOWBROOK BLVD, WAYNE, NJ, 07470, 9738372700 - 0 ($125,000,000.00) Equity, (File 333-119610 - Oct. 7) (BR. 08) 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 ------------------------------------------------------------------------------------------------ A C MOORE ARTS & CRAFTS INC PA 2.02 10/07/04 AAIPHARMA INC DE 7.01,9.01 10/06/04 ABERCROMBIE & FITCH CO /DE/ DE 7.01 10/07/04 ACACIA RESEARCH CORP DE 1.01 10/01/04 ACCEPTANCE INSURANCE COMPANIES INC DE 4.01,9.01 09/13/04 AMEND ADDVANTAGE TECHNOLOGIES GROUP INC OK 7.01,9.01 10/07/04 ADVANCED MICRO DEVICES INC DE 2.02,9.01 10/07/04 ADVANTAGE CAPITAL DEVELOPMENT CORP NV 8.01,9.01 10/06/04 AIRGATE PCS INC /DE/ DE 8.01,9.01 10/07/04 ALFA INTERNATIONAL CORP NJ 8.01 10/07/04 ALION SCIENCE & TECHNOLOGY CORP DE 2.03 10/01/04 ALLIANCE IMAGING INC /DE/ DE 5.02,9.01 10/01/04 ALLIED WASTE INDUSTRIES INC DE 1.01,5.02,9.01 10/06/04 ALTEON INC /DE DE 5.03 10/06/04 AMERICAN ACCESS TECHNOLOGIES INC FL 3.02,9.01 10/05/04 AMEND AMERICAN FINANCIAL REALTY TRUST 2.01,2.03,9.01 10/01/04 AMERICAN HEALTHWAYS INC DE 2.02,9.01 10/07/04 AMERICAN STANDARD COMPANIES INC DE 1.01,9.01 10/06/04 AMR CORP DE 7.01 10/07/04 ANGIODYNAMICS INC DE 2.02,9.01 10/07/04 ANNTAYLOR STORES CORP DE 7.01 10/07/04 ARCH CAPITAL GROUP LTD DE 7.01,9.01 10/05/04 ARGONAUT TECHNOLOGIES INC DE 5.02,7.01,9.01 10/01/04 ARGOSY GAMING CO DE 1.01,2.03 09/30/04 ARLINGTON HOSPITALITY INC DE 1.01,2.03,8.01,9.01 10/04/04 ASPEN TECHNOLOGY INC /DE/ DE 1.01,2.02,9.01 10/06/04 Asset Backed Pass-Through Certificate DE 8.01,9.01 09/25/04 ASSET BACKED SECURITIES CORP DE 8.01,9.01 10/06/04 ASSET BACKED SECURITIES CORP DE 8.01,9.01 10/07/04 ASSET BACKED SECURITIES CORP DE 8.01,9.01 10/07/04 ASV INC /MN/ MN 1.01,2.01,9.01 10/01/04 AT&T CORP NY 1.01,9.01 10/06/04 AT&T CORP NY 2.02,2.05,2.06,8.01,9.01 10/07/04 AT&T CORP NY 1.01 10/06/04 AMEND AUDIOVOX CORP DE 2.01,9.01 07/08/03 AMEND AVAYA INC DE 1.01,9.01 10/04/04 AVNET INC NY 7.01 10/07/04 BAKER HUGHES INC DE 1.01,5.02,7.01,9.01 10/04/04 BANC CORP DE 7.01,9.01 10/04/04 BANC OF AMERICA FUNDING CORP DE 8.01,9.01 10/06/04 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 10/06/04 BANK UNITED CORP LITIGATION CONTINGEN DE 8.01,9.01 10/04/04 BEAR STEARNS ASSET BACKED FUND INC WH DE 8.01 10/06/04 BEAR STEARNS ASSET BACKED WHOLE AUTO DE 8.01 10/04/04 BEHRINGER HARVARD REIT I INC MD 2.01,2.03,9.01 10/07/04 BENIHANA INC DE 8.01 10/01/04 BEVERLY ENTERPRISES INC DE 1.01,7.01,9.01 10/06/04 BIOLASE TECHNOLOGY INC DE 2.02,9.01 10/07/04 BIOPURE CORP DE 7.01,9.01 10/07/04 BLACK HILLS CORP /SD/ SD 1.01,5.02 10/07/04 BLACKROCK INC /NY DE 7.01,9.01 10/06/04 BLUE COAT SYSTEMS INC DE 5.02,9.01 10/07/04 BORDEN CHEMICAL INC NJ 1.01,9.01 10/07/04 BRESLER & REINER INC DE 4.01,9.01 10/07/04 BRIGHTPOINT INC IN 1.01,2.03,9.01 10/03/04 AMEND BRINKER INTERNATIONAL INC DE 1.01,2.03,9.01 10/06/04 BROADVISION INC DE 2.02,9.01 10/04/04 BROOKFIELD HOMES CORP DE 2.02,9.01 10/05/04 BROWN SHOE CO INC NY 7.01 10/07/04 BURLINGTON NORTHERN SANTA FE CORP DE 8.01,9.01 10/07/04 BUSINESS OBJECTS S.A. 5.03,9.01 10/01/04 CAMDEN PROPERTY TRUST TX 1.01,9.01 10/06/04 CANARGO ENERGY CORP DE 2.04 09/28/04 CAPITAL ONE AUTO RECEIVABLES LLC DE 8.01,9.01 10/07/04 CARRINGTON LABORATORIES INC /TX/ TX 8.01,9.01 10/05/04 CASUAL MALE RETAIL GROUP INC DE 2.02,9.01 10/07/04 CATHAY MERCHANT GROUP, INC. DE 5.02,8.01,9.01 10/07/04 CDKNET COM INC FL 2.03,3.02,3.03,9.01 10/01/04 CENTENNIAL COMMUNICATIONS CORP /DE DE 2.02,9.01 10/07/04 CENTURY ALUMINUM CO DE 8.01,9.01 10/01/04 CENTURY PROPERTIES FUND XVIII CA 2.03,9.01 10/01/04 CFSB MOR SEC CORP HOME EQUITY ASSET T DE 8.01,9.01 09/25/04 CHARTER COMMUNICATIONS INC /MO/ DE 2.02,7.01,9.01 10/07/04 CHESAPEAKE ENERGY CORP OK 1.01 10/01/04 CHOICE ONE COMMUNICATIONS INC DE 1.01,1.03,2.03,9.01 10/05/04 CIBER INC DE 1.01,2.03,9.01 10/01/04 CLAIRES STORES INC DE 2.02,9.01 10/07/04 COLLINS & AIKMAN CORP DE 2.02,9.01 10/06/04 COMDIAL CORP DE 1.01,9.01 10/01/04 COMMERCE ONE INC / DE/ DE 1.01,1.03,5.02,8.01,9.01 10/06/04 COMMUNITY BANCORP /VT VT 8.01 10/07/04 COMMUNITY BANCORP INC DE 8.01,9.01 10/06/04 COMPOSITE TECHNOLOGY CORP NV 1.01,8.01,9.01 10/02/04 COMPREHENSIVE CARE CORP DE 2.02,9.01 10/07/04 COMPUTER ASSOCIATES INTERNATIONAL INC DE 2.02,9.01 10/06/04 COMPUTER ASSOCIATES INTERNATIONAL INC DE 5.03,9.01 10/04/04 CONTINENTAL GLOBAL GROUP INC DE 1.01,8.01,9.01 10/04/04 CORNELL COMPANIES INC DE 8.01 10/07/04 CORNING INC /NY NY 2.05,2.06,9.01 10/07/04 COSTCO WHOLESALE CORP /NEW WA 9.01 10/07/04 COVANTA ENERGY CORP DE 1.01,5.02,9.01 10/05/04 CREDIT & ASSET REP VEHICLE CORP ALLST DE 8.01,9.01 09/01/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 10/07/04 Credit Suisse First Boston Mortgage S DE 8.01,9.01 10/07/04 CREE INC NC 1.01 10/07/04 CREE INC NC 1.01 10/07/04 DAN RIVER INC /GA/ GA 8.01,9.01 10/04/04 DANIELSON HOLDING CORP DE 1.01,5.02,8.01,9.01 10/05/04 DCAP GROUP INC/ DE 8.01,9.01 10/04/04 DEL GLOBAL TECHNOLOGIES CORP NY 1.01,2.01,9.01 10/01/04 DELTA MUTUAL INC 2.03,3.02 09/23/04 DENDRITE INTERNATIONAL INC NJ 9.01 10/07/04 DENNYS CORP DE 2.02,9.01 09/29/04 DIAL THRU INTERNATIONAL CORP DE 3.02,9.01 09/20/04 DIGITAL RECORDERS INC NC 3.02,9.01 10/05/04 DIGITALNET HOLDINGS INC DE 7.01,9.01 10/06/04 DILLARDS INC DE 7.01,9.01 10/07/04 DIVERSIFIED FUTURES TRUST I DE 4.01,5.01,9.01 10/01/04 DOLLAR GENERAL CORP TN 7.01,9.01 10/07/04 DOLLAR TREE STORES INC VA 7.01,9.01 10/07/04 DUKE REALTY CORP IN 5.02 10/01/04 DYNAMIC I-T INC CO 1.01,2.01,3.02,5.01,5.02,9.01 10/01/04 EDGEWATER TECHNOLOGY INC/DE/ DE 1.01,2.01,2.02,9.01 10/04/04 EL PASO CORP/DE DE 2.01,9.01 10/07/04 EMMIS COMMUNICATIONS CORP IN 1.01,9.01 10/04/04 ENERGY EAST CORP NY 7.01,9.01 10/07/04 EQUITY OFFICE PROPERTIES TRUST MD 8.01,9.01 10/04/04 EVEREST RE GROUP LTD C8 7.01,9.01 10/06/04 EVERGREEN SOLAR INC DE 5.02 10/05/04 EXPRESSJET HOLDINGS INC DE 8.01,9.01 10/06/04 EZ EM INC DE 2.02,9.01 10/07/04 FALCON PRODUCTS INC /DE/ DE 8.01,9.01 10/06/04 FAMILY DOLLAR STORES INC DE 7.01,9.01 10/07/04 FEDERAL MOGUL CORP MI 8.01 10/01/04 FINANCIAL SECURITY ASSURANCE HOLDINGS NY 2.02,7.01,9.01 10/07/04 FIRST NATIONAL LINCOLN CORP /ME/ ME 5.03 10/07/04 FIRSTFED FINANCIAL CORP DE 8.01 10/07/04 FLAMEMASTER CORP NV 3.01 10/06/04 AMEND FNBG BANCSHARES INC GA 1.01,9.01 10/01/04 FOCUS ENHANCEMENTS INC DE 8.01,9.01 10/01/04 FOREST LABORATORIES INC DE 2.02,9.01 09/30/04 FREEPORT MCMORAN COPPER & GOLD INC DE 8.01 10/07/04 FRIEDMANS INC DE 8.01,9.01 10/07/04 GAP INC DE 7.01,9.01 10/07/04 GAP INC DE 7.01,9.01 10/07/04 GB&T BANCSHARES INC GA 1.01,9.01 10/01/04 GENELABS TECHNOLOGIES INC /CA CA 8.01,9.01 10/05/04 GENERAL DYNAMICS CORP DE 5.03,8.01,9.01 10/06/04 GIBRALTAR STEEL CORP DE 8.01 10/05/04 GK INTELLIGENT SYSTEMS INC DE 1.01 10/01/04 GLOBAL CROSSING LTD 2.03 10/01/04 GLOBAL POWER EQUIPMENT GROUP INC/ DE 1.01,1.02,2.03,3.03 10/01/04 GLOBALSANTAFE CORP 7.01,9.01 10/07/04 GMACM Mortgage Pass-Through Certifica DE 8.01,9.01 09/25/04 GRAPHIC PACKAGING CORP DE 2.03 10/01/04 GS Mortgage GSR Loan Trust 2004-10F DE 8.01,9.01 09/27/04 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 10/05/04 GSAA HOME EQUITY TRUST 2004-8 DE 8.01,9.01 09/23/04 GSR Mortgage Loan Trust 2004-11 DE 8.01,9.01 09/27/04 Hana Biosciences Inc DE 5.02 10/01/04 HAWAIIAN ELECTRIC INDUSTRIES INC HI 5.02 10/06/04 HEI INC MN 4.01,9.01 10/01/04 HENRY JACK & ASSOCIATES INC DE 1.01,8.01,9.01 10/04/04 HILLENBRAND INDUSTRIES INC IN 8.01,9.01 10/05/04 HILLENBRAND INDUSTRIES INC IN 8.01,9.01 10/07/04 HOLLINGER INTERNATIONAL INC DE 1.01,8.01,9.01 10/05/04 HOMESTORE INC DE 7.01,9.01 10/07/04 HORTON D R INC /DE/ DE 2.02,9.01 10/07/04 HYBRIDON INC DE 1.01 10/01/04 HYPERCOM CORP DE 7.01 10/07/04 ICO INC TX 1.01,9.01 10/07/04 INFORTE CORP DE 2.05 10/07/04 INTERMET CORP GA 3.01,9.01 10/01/04 INTERNATIONAL FLAVORS & FRAGRANCES IN NY 9.01 10/07/04 INTERNATIONAL SPEEDWAY CORP FL 2.02,7.01,9.01 10/07/04 INTERNATIONAL STEEL GROUP INC DE 8.01,9.01 10/06/04 INTERNET BUSINESS INTERNATIONAL INC NV 1.01,9.01 10/06/04 INTERNET BUSINESS INTERNATIONAL INC NV 1.01,9.01 10/06/04 INVERNESS MEDICAL INNOVATIONS INC DE 8.01,9.01 10/07/04 INVESTMENT TECHNOLOGY GROUP INC DE 8.01 10/07/04 INYX INC NV 8.01,9.01 10/07/04 ISONICS CORP CA 3.02 10/04/04 ISONICS CORP CA 1.01,3.02,5.02,5.03,9.01 10/04/04 AMEND J.P. Morgan Mortgage Trust 2004-S1 DE 8.01,9.01 09/27/04 JACK IN THE BOX INC /NEW/ DE 5.03,9.01 10/07/04 JACOBS ENTERTAINMENT INC DE 8.01,9.01 06/04/03 JACUZZI BRANDS INC DE 1.01,9.01 10/01/04 JCM PARTNERS LLC DE 3.02 10/01/04 JDA SOFTWARE GROUP INC DE 2.02,9.01 10/07/04 K-SEA TRANSPORTATION PARTNERS LP DE 1.01,9.01 10/01/04 KANA SOFTWARE INC DE 5.02 10/01/04 KANSAS CITY SOUTHERN DE 8.01,9.01 10/07/04 KANSAS CITY SOUTHERN DE 7.01,9.01 10/07/04 KNIGHTSBRIDGE FINE WINES INC NV 1.01,9.01 10/06/04 KOHLS CORPORATION WI 7.01 10/07/04 KOSS CORP DE 2.02,7.01,9.01 10/06/04 KRAMONT REALTY TRUST MD 8.01 10/07/04 LANDMARK LAND CO INC/DE DE 2.01,2.03,9.01 10/01/04 LEE SARA CORP MD 1.01 10/01/04 LEESPORT FINANCIAL CORP PA 1.01,2.01,5.02,9.01 10/01/04 LEINER HEALTH PRODUCTS INC DE 1.01 10/01/04 Logistical Support, Inc UT 1.01,3.02,9.01 09/29/04 LONG BEACH SECURITIES CORP DE 8.01,9.01 10/06/04 LOUDEYE CORP DE 5.03,9.01 09/30/04 LUCENT TECHNOLOGIES INC DE 1.01 10/01/04 M I HOMES INC OH 7.01,9.01 10/07/04 MAGELLAN MIDSTREAM PARTNERS LP DE 8.01,9.01 10/04/04 MANAKOA SERVICES CORP NV 1.01,9.01 10/05/04 MARCHEX INC DE 2.01,9.01 07/27/04 AMEND MARRIOTT INTERNATIONAL INC /MD/ DE 2.02,9.01 10/07/04 MASTR Adjustable Rate Mortgages Trust DE 8.01,9.01 09/29/04 MATRIX SERVICE CO DE 2.02,9.01 10/07/04 MAXUS TECHNOLOGY CORP DE 9.01 07/22/04 AMEND MCMORAN EXPLORATION CO /DE/ DE 1.01,2.03,3.02,9.01 10/06/04 MDC HOLDINGS INC DE 1.01,9.01 10/06/04 MEISENHEIMER CAPITAL INC DE 8.01 09/29/04 MERCANTILE BANK CORP MI 2.02,9.01 10/07/04 MERCURY AIR GROUP INC NY 8.01,9.01 10/06/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 10/06/04 METROPCS INC 4.02,9.01 10/05/04 METROPCS INC 5.02 10/05/04 MGP INGREDIENTS INC KS 2.02,7.01,9.01 10/06/04 MICROTEK MEDICAL HOLDINGS INC GA 2.02,9.01 10/07/04 MIDLAND CO OH 2.02 10/07/04 MIDSOUTH BANCORP INC LA 2.01,8.01,9.01 10/01/04 ML MACADAMIA ORCHARDS L P DE 8.01 10/01/04 MONDAVI ROBERT CORP CA 8.01,9.01 10/06/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 10/06/04 MOVIE GALLERY INC DE 2.02,9.01 10/07/04 MPAC RESOURCES CORP NV 5.03,9.01 01/10/04 MTM Technologies, Inc. NY 1.01,5.02,8.01,9.01 10/01/04 NANO SUPERLATTICE TECHNOLOGY INC. 4.01,9.01 08/05/04 AMEND NATIONAL BEEF PACKING CO LLC DE 1.01,2.02 10/07/04 NATIONAL PENN BANCSHARES INC PA 5.02 10/06/04 NEIMAN MARCUS GROUP INC DE 7.01 10/07/04 NORDSTROM INC WA 7.01 10/07/04 NORTH FORK BANCORPORATION INC DE 2.03,9.01 10/01/04 NORTH FORK BANCORPORATION INC DE 5.02,9.01 10/01/04 AMEND NORTHWEST NATURAL GAS CO OR 1.01,2.03,9.01 10/01/04 NOVELL INC DE 4.01 09/21/04 AMEND OGLETHORPE POWER CORP GA 1.01,9.01 10/07/04 OLD NATIONAL BANCORP /IN/ IN 7.01,9.01 10/07/04 OMEGA FINANCIAL CORP /PA/ PA 2.01,2.03,5.02,9.01 10/01/04 ONEOK INC /NEW/ OK 8.01 10/04/04 OPTIGENEX INC. DE 1.01,5.02,9.01 10/01/04 ORAGENICS INC FL 7.01,9.01 10/07/04 PACKAGING DYNAMICS CORP DE 1.01,9.01 10/01/04 PAIN THERAPEUTICS INC DE 7.01,8.01,9.01 10/06/04 PALWEB CORP 5.02 10/01/04 PAR TECHNOLOGY CORP DE 2.01,9.01 10/01/04 PATIENT INFOSYSTEMS INC DE 8.01 10/07/04 PATIENT INFOSYSTEMS INC DE 2.01,9.01 09/24/04 AMEND PATRIARCH INC DE 4.01 09/22/04 PAYLESS SHOESOURCE INC /DE/ DE 7.01,8.01 10/07/04 PENTAIR INC MN 2.01,9.01 10/02/04 PERINI CORP MA 5.02 10/01/04 PHILADELPHIA CONSOLIDATED HOLDING COR PA 1.01,8.01 10/01/04 PILLOWTEX CORP TX 4.01,9.01 08/16/04 PINOAK INC /NV/ NV 5.02 10/06/04 PLANGRAPHICS INC CO 1.02 10/03/04 PLAYTEX PRODUCTS INC DE 1.01,9.01 10/02/04 PNC FINANCIAL SERVICES GROUP INC PA 2.02,8.01,9.01 10/06/04 PORTFOLIO RECOVERY ASSOCIATES INC DE 1.01,2.01,9.01 10/01/04 PRAXAIR INC DE 1.01,7.01 10/07/04 PRUDENTIAL BACHE DIVERSIFIED FUTURES DE 4.01,5.01,9.01 10/01/04 PRUDENTIAL SECURITIES STRATEGIC TRUST DE 4.01,5.01,9.01 10/01/04 PRUDENTIAL SECURITIES STRATEGIC TRUST DE 4.01,5.01,9.01 10/01/04 PSS WORLD MEDICAL INC FL 1.01,9.01 10/01/04 QEP CO INC DE 2.02,9.01 10/07/04 QUEPASA CORP NV 3.02 09/27/04 QUIGLEY CORP NV 1.01,2.01,2.03,9.01 10/01/04 QUINCY GOLD CORP. NV 9.01 10/06/04 RAINMAKER SYSTEMS INC CA 5.02 09/30/04 REDWOOD EMPIRE BANCORP CA 8.01,9.01 10/06/04 REGIS CORP MN 2.02,9.01 10/07/04 REMY INTERNATIONAL, INC. DE 7.01,9.01 10/07/04 ROANOKE ELECTRIC STEEL CORP VA 2.03 10/04/04 ROBBINS & MYERS INC OH 2.02 10/06/04 ROBOCOM SYSTEMS INTERNATIONAL INC NY 2.02 10/07/04 ROCKY SHOES & BOOTS INC OH 2.02,9.01 10/05/04 ROPER INDUSTRIES INC /DE/ DE 1.01,7.01,9.01 10/06/04 ROPER INDUSTRIES INC /DE/ DE 7.01,9.01 10/06/04 SAFETY COMPONENTS INTERNATIONAL INC DE 1.01 10/01/04 SAKS INC TN 1.01,3.03,8.01,9.01 10/04/04 SALESFORCE COM INC DE 8.01,9.01 10/06/04 SALIX PHARMACEUTICALS LTD 7.01,9.01 10/07/04 SAN HOLDINGS INC CO 2.02 10/06/04 SANGUINE CORP NV 7.01,8.01,9.01 09/29/04 SCANSOURCE INC SC 2.02,9.01 10/07/04 SECURED DIGITAL APPLICATIONS INC DE 7.01,9.01 10/07/04 SELECT COMFORT CORP MN 2.02 10/07/04 Select Notes Trust LT 2004-1 DE 8.01,9.01 10/01/04 SHOE PAVILION INC DE 2.02,9.01 10/07/04 SILVERADO GOLD MINES LTD A1 3.02 10/01/04 SMTEK INTERNATIONAL INC DE 1.01,9.01 09/18/04 SOLITARIO RESOURCES CORP CO 4.01 10/05/04 SOUTHCOAST FINANCIAL CORP SC 2.02,9.01 10/04/04 SOUTHWALL TECHNOLOGIES INC /DE/ DE 8.01,9.01 10/05/04 SPHERION CORP DE 1.01,5.02,9.01 10/06/04 STAGE STORES INC NV 2.02,5.02,8.01,9.01 10/07/04 STANDARD PARKING CORP DE 1.02,9.01 10/03/04 STATER BROS HOLDINGS INC DE 7.01,9.01 10/07/04 STONE ENERGY CORP DE 1.01,9.01 10/01/04 STONE ENERGY CORP DE 1.01,9.01 10/01/04 SUBURBAN PROPANE PARTNERS LP DE 9.01 10/07/04 SUMMIT PROPERTIES INC MD 1.01,9.01 10/06/04 SUMMIT PROPERTIES PARTNERSHIP L P DE 1.01,9.01 10/06/04 SUNTERRA CORP MD 2.03 09/30/04 SUNTRUST BANKS INC GA 2.01,5.02,9.01 10/01/04 SURGICARE INC/DE DE 8.01 10/06/04 SYNBIOTICS CORP CA 3.02 10/03/04 TARRANT APPAREL GROUP CA 1.01,2.03 10/01/04 TECH LABORATORIES INC NJ 4.01,9.01 10/01/04 TECHNOLOGY SOLUTIONS COMPANY DE 8.01,9.01 10/05/04 TERRA INDUSTRIES INC MD 9.01 10/06/04 TETRA TECH INC DE 5.02,9.01 10/06/04 THOMAS INDUSTRIES INC DE 8.01,9.01 10/07/04 TIER TECHNOLOGIES INC CA 8.01 10/01/04 TOPPS CO INC DE 8.01 10/06/04 TRAVELCENTERS OF AMERICA INC DE 1.01,7.01,9.01 10/01/04 TUESDAY MORNING CORP/DE DE 2.02,9.01 10/07/04 TVIA INC DE 5.02 10/01/04 TWEETER HOME ENTERTAINMENT GROUP INC DE 2.02,9.01 10/06/04 UNIFAB INTERNATIONAL INC LA 8.01,9.01 10/06/04 UNION PACIFIC CORP UT 2.03 10/05/04 UNION PACIFIC RAILROAD CO/DE DE 2.03 10/05/04 VARIAN SEMICONDUCTOR EQUIPMENT ASSOCI DE 8.01,9.01 10/07/04 VASOMEDICAL INC DE 5.01,9.01 10/04/04 VELOCITY ASSET MANAGEMENT INC DE 1.01,3.02,9.01 10/04/04 VERILINK CORP DE 2.02,9.01 10/07/04 AMEND VESTA INSURANCE GROUP INC DE 7.01 10/07/04 VITALWORKS INC DE 8.01 10/01/04 WALT DISNEY CO/ DE 2.02 10/05/04 WEBMETHODS INC DE 1.01,5.02,9.01 10/02/04 WELLS FARGO & CO/MN DE 9.01 10/07/04 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 10/06/04 WELLS REAL ESTATE FUND XI L P GA 2.01,9.01 10/05/04 WELLS REAL ESTATE FUND XII LP GA 2.01,9.01 10/05/04 WESTECH CAPITAL CORP DE 4.01,9.01 10/06/04 WINWIN GAMING INC DE 4.01,9.01 10/04/04 WORKSTREAM INC 8.01,9.01 10/05/04 WORLD MONITOR TRUST II SERIES D DE 4.01,5.01,9.01 10/01/04 WORLD MONITOR TRUST II SERIES E DE 4.01,5.01,9.01 10/01/04 WORLD MONITOR TRUST II SERIES F DE 4.01,5.01,9.01 10/01/04 WORLD MONITOR TRUST SERIES A DE 4.01,5.01,9.01 10/01/04 WORLD MONITOR TRUST SERIES B DE 4.01,5.01,9.01 10/01/04 X RITE INC MI 1.01,9.01 10/01/04 Xenonics Holdings, Inc. NV 4.01 10/01/04 ZOMAX INC /MN/ MN 5.02,9.01 10/04/04