SEC NEWS DIGEST Issue 2004-229 November 30, 2004 COMMISSION ANNOUNCEMENTS FEE RATE ADVISORY #5 FOR FISCAL YEAR 2005 The continuing resolution funding the Securities and Exchange Commission for fiscal 2005 has been extended through Dec. 8, 2004. Therefore, fees paid under Section 6(b) of the Securities Act of 1933 and Sections 13(e), 14(g) and 31 of the Securities Exchange Act of 1934 will remain at their current rates. Five days after enactment of the Commission's regular fiscal year 2005 appropriation, the Section 6(b) fee rate applicable to the registration of securities, the Section 13(e) fee rate applicable to the repurchase of securities, and the Section 14(g) fee rate applicable to proxy solicitations and statements in corporate control transactions will decrease from the current rate of $126.70 per million to $117.70 per million, as previously announced. In addition, thirty days after enactment of the Commission's regular appropriation, the Section 31 fee rate applicable to securities transactions on the exchanges and Nasdaq will increase from the current rate of $23.40 per million to $32.90 per million, as previously announced. Additional information on the transition to the new Section 31 fee rate will be available before the new rate becomes effective on the web sites of The New York Stock Exchange and NASD at http://www.nyse.com and http://www.nasd.com. A copy of the Commission's April 30, 2004, order regarding fee rates for fiscal year 2005 is available at http://www.sec.gov/news/press/2004- 59.htm. The Commission will issue further notices as appropriate to keep the public informed of developments relating to enactment of the Commission's regular appropriation and the effective dates for the above fee rate changes. These notices will be posted at the SEC's Internet web site at http://www.sec.gov. (Press Rel. 2004-160) LAURA COX, MANAGING EXECUTIVE FOR EXTERNAL AND GOVERNMENTAL AFFAIRS, TO LEAVE COMMISSION The Commission announced today that Laura L. Cox, Managing Executive for External and Governmental Affairs and a member of Chairman Donaldson’s three-person, senior management team will leave the Commission to join PricewaterhouseCoopers LLP, as Partner-In-Charge of Professional and Governmental Activities. Chairman William H. Donaldson said, "Laura has played a critical role at an historic and challenging time in the Commission’s history. She has been a trusted member of our senior management team and has helped to develop a more strategic approach to the Commission’s interaction with the media and Capitol Hill. Her contribution to the SEC, and to my office, has been substantial and she will be missed." Cox, who joined the Commission staff in May of 2003, directs the Commission’s legislative affairs, public affairs, intergovernmental affairs and investor education efforts, providing coordinated and strategic advice in these areas. In her new role at PricewaterhouseCoopers LLP, Cox will be responsible for developing and implementing federal and state governmental affairs strategies to help the firm achieve results consistent with its business strategy. Prior to joining the SEC, Cox served as Deputy Assistant Secretary for Banking and Finance in the Office of Legislative Affairs at the U.S. Department of the Treasury, where she received a Meritorious Service Award for her work and strategic counsel on legislative initiatives. Prior to joining the Bush Administration, Cox was Vice President for Strategic Policy Communications, Government and Regulatory Affairs at Instinet Corporation, an electronic brokerage and subsidiary of international media conglomerate Reuters. Cox spent eight years on Capitol Hill — six in the Senate working first for Banking Committee Chairman Richard C. Shelby (R-AL) and later as Communications Director to the Republican Conference Vice Chairman, Paul Coverdell (R-GA). She began her service in Washington in the office of Rep. Charles W. Stenholm (D-TX). Cox holds a master’s degree from American University, in Washington, D.C. and a bachelor’s degree in journalism and government from the University of Texas at Austin. (Press Rel. 2004-161) RULES AND RELATED MATTERS SEC POSTPONES FILING DATE FOR INTERNAL CONTROL REPORTS FOR SOME ACCELERATED FILERS The Commission today issued an exemptive order to grant certain accelerated filers up to an additional 45 days to include in their annual reports management’s report on internal control over financial reporting and the related auditor’s report on management’s assessment of internal control over financial reporting. Both internal control reports are required under Commission rules implementing Section 404 of the Sarbanes-Oxley Act of 2002. All other information required in annual reports, including audited financial statements, would have to be filed on the original due date for the annual reports. Don Nicolaisen, the Commission’s Chief Accountant, said, “The Commission is sensitive to resource constraints at accounting firms and at smaller public companies, and is taking this step to facilitate the successful and effective implementation of the Section 404 internal control requirements.” Alan Beller, the Director of the Division of Corporation Finance, stated, “This exemption will encourage companies to file important information for investors, including audited financial statements, on a timely basis, while providing an appropriate accommodation for internal control reports.” The exemptive order applies to an accelerated filer that has a fiscal year ending between and including November 15, 2004 and February 28, 2005, and that had a public equity float of less than $700 million at the end of its second fiscal quarter in 2004. Commission rules define an “accelerated filer” as a company that · has a public float of at least $75 million; · has been subject to the SEC's periodic reporting requirements for at least 12 months and has filed one annual report; and · is not eligible to use the SEC's small business reporting forms. The Public Company Accounting Oversight Board also met today to adopt a temporary rule, subject to Commission approval, that would permit the delayed filing of auditors’ internal control reports consistent with the Commission’s order. The full text of the exemptive order has been posted on the SEC Web site at http://www.sec.gov/rules/exorders/34-50754.htm. For further information contact Andrew Thorpe, Office of Rulemaking, SEC Division of Corporation Finance at (202) 942-2910. (Rel. 34-50754; Press Rel. 2004-162) ENFORCEMENT PROCEEDINGS SEC ENTERS ORDER BARRING ANTHONY YONADI FROM PARTICIPATING IN ANY OFFERING OF A PENNY STOCK On November 29, the Commission issued an Order Making Findings and Imposing Remedial Sanctions Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Exchange Act), by consent, against Anthony V. Yonadi of Boca Raton, Florida. Yonadi agreed to be barred from participating in any offering of a penny stock. In the Order, the Commission found that Yonadi participated in an offering of Investco, Inc. stock, which is a penny stock. The Commission further found that on May 20, 2002, the Commission filed a complaint in the U.S. District Court for the Southern District of Florida, naming Yonadi, among others, as a defendant (SEC v. Investco, Inc., et al., Case No 02-80466-CIV). The complaint alleged that from at least November 2001 to April 29, 2002, Yonadi, and others, carried out a “pump and dump” scheme to manipulate the price of Investco’s common stock. The complaint further alleged that Yonadi, and others, sold shares of Investco’s stock that were not properly registered and for which no exemption applied. On March 12, 2003, the District Court entered an order permanently enjoining Yonadi from violating Section 5 of the Securities Act of 1933, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. Yonadi agreed to the entry of the permanent injunction without admitting or denying the allegations of the Commission’s complaint. (Rel. 34-50750; File No. 3-11693) CIVIL ACTION AGAINST AMERICAN INTERNATIONAL GROUP, INC. The Commission today filed a civil action against American International Group, Inc. (AIG) for violating antifraud provisions of the federal securities laws and for aiding and abetting violations of reporting and record-keeping provisions of those laws. The Commission’s action arises out of the conduct of AIG, primarily through its wholly owned subsidiary AIG Financial Products Corp., in developing, marketing, and entering into transactions that purported to enable a public company to remove certain assets from its balance sheet. AIG, without admitting or denying the allegations in the Commission’s complaint has consented to the issuance of a final judgment (a) permanently enjoining it from violating of Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act), Exchange Act Rule 10b-5, and Section 17(a) of the Securities Act of 1933 and from aiding and abetting violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Exchange Act Rules 12b-1, 13a-1, and 13a-13, (b) ordering it to disgorge the $39,821,000 in fees that it received, plus prejudgment interest of $6,545,000, which will be paid to the victim restitution fund established in connection with the prior resolution of criminal charges by the Department of Justice against a subsidiary of The PNC Financial Services Group, Inc. and (c) ordering it to retain an independent consultant to examine certain of its prior transactions and to establish a Transaction Review Committee to review the appropriateness of certain future transactions. In consenting to settle the Commission’s action and related, criminal charges, AIG has agreed to pay disgorgement, plus prejudgment interest, and penalties totaling $126,366,000. [SEC v. American International Group, Inc., Civil Action No. 1:04CV02070 (GK) D.D.C.] (LR-18985; AAE Rel. 2145; Press Rel. 2004-163) SEC CHARGES FORMER NETWORK ASSOCIATES FINANCIAL OFFICER WITH INSIDER TRADING On November 30, the Commission filed a complaint in the U.S. District Court for the Northern District of California against Evan S. Collins, a former senior financial officer for Network Associates, Inc., now known as McAfee, Inc. The complaint charges that Collins traded in the securities of Network Associates while in possession of material, nonpublic information concerning fraudulent accounting practices at Network Associates and that his profits from the illegal trading were approximately $253,000. Also today, the U.S. Attorney for the Northern District of California filed criminal charges against Collins in connection with the same conduct. Simultaneously with the filing of the complaint, Collins has consented, without admitting or denying the allegations of the complaint, to the entry of an order permanently enjoining him from violating, directly or indirectly, Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder, which are antifraud provisions of the federal securities laws. Collins also has consented to the entry of an order that bars him for five years from serving as an officer or director of a public company. Collins has further consented to disgorge his unlawful trading profits of $253,125, together with prejudgment interest thereon in the amount of $63,336, for a total disgorgement of $316,461, and to pay a civil penalty of $253,125. The Commission’s complaint alleges that, in September 2000, Collins, who formerly had served as Network Associates’ Controller, was serving as Vice President and Chief Financial Officer of a Network Associates majority-owned subsidiary, McAfee.com. At about that time, Collins learned that his successor at Network Associates, Terry Davis, had made journal entries in Network Associates’ general ledger that improperly inflated the company’s accounts receivable reserve. By accessing the Network Associates accounting system from his computer at work, Collins confirmed this information and determined that Davis had transferred $15 million from the company’s tax reserve account to an accounts receivable reserve account. Collins knew that Davis’s $15 million transfer was not in conformity with Generally Accepted Accounting Principles (GAAP), which provide that accounts receivable reserves should only be increased by a corresponding reduction to Network Associates’ revenue. The complaint further alleges that, in October 2000, Collins learned that Davis was warning certain colleagues that they should sell their Network Associates stock. Based on this and his knowledge of the material, nonpublic information concerning the improper accounting entries, Collins concluded that Network Associates had misstated its financial statements and, as a result, was in danger of not meeting its publicly announced revenue targets for the fourth quarter ending December 31, 2000. The complaint further alleges that on or about Nov. 1, 2000, Collins exercised options on 30,000 shares of Network Associates stock and sold the shares in advance of Network Associates’ fourth quarter earnings announcement. On Dec. 26, 2000, Network Associates stated in a press release that its sales for the fourth quarter 2000 would be only $55 million, dramatically lower than the company’s earlier prediction of $245 million. The news sent Network Associates’ stock price down sharply and slashed more than $1 billion from the company’s market capitalization. By trading in advance of the fourth quarter 2000 earnings announcement, Collins realized unlawful profits of $253,125. The Commission’s action against Collins is its third civil enforcement action related to the accounting fraud at Network Associates. Previously, the Commission filed civil actions against Network Associates’ former Controller Terry Davis (Litigation Release No. 18189) and former Chief Financial Officer Prabhat Goyal (Litigation Release No. 18748). Both of these actions are pending. The Commission acknowledges the assistance and cooperation of the U.S. Attorney’s Office for the Northern District of California and the Federal Bureau of Investigation. The Commission’s investigation into matters related to the fraud at Network Associates, now known as McAfee, Inc., is continuing. [SEC v Evan S. Collins, Civil Action No. C 04-5030 (FMS), N.D. Cal.] (LR-18986; AAE Rel. 2146) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-NASD-98-74) by the National Association of Securities Dealers to amend NASD Rule 3110(f) and issued notice of filing and granted accelerated approval to Amendment No. 5 governing predispute arbitration agreements with customers. Publication of the proposal in the Federal Register is expected during the week of November 29. (Rel. 34-50713) PROPOSED RULE CHANGES The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2004-140) to eliminate entry and application fees for exchange-listed issuers transferring listings to Nasdaq. Publication of the proposal in the Federal Register is expected during the week of November 29. (Rel. 34-50740) The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2004-142) to establish fees for companies with a dual listing on the New York Stock Exchange and Nasdaq. Publication of the proposal in the Federal Register is expected during the week of November 29. (Rel. 34-50741) 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 ELEC COMMUNICATIONS CORP, 75 SOUTH BROADWAY, SUITE 302, WHITE PLAINS, NY, 10601, 914-682-0214 - 2,025,715 ($607,145.50) Other, (File 333-120812 - Nov. 29) (BR. 37) S-8 INTERFACE INC, 2859 PACES FERRY RD, STE 2000, ATLANTA, GA, 30339, 7704376800 - 15,000,000 ($15,000,000.00) Other, (File 333-120813 - Nov. 29) (BR. 02) F-6 The9 LTD, 30/F CITIC SQUARE,, NO. 1168, NANJING ROAD (W), SHANGHAI, F4, 200041, (86)21 3217 4567 - 50,000,000 ($2,500,000.00) ADRs/ADSs, (File 333-120814 - Nov. 29) (BR. 08) S-8 TORONTO DOMINION BANK, TD TOWER 12TH FLOOR 55 KING STREET WEST, PO BOX 1 TORONTO, PROVINCE ONTARIO, A6, 4169828222 - 0 ($160,180,000.00) Equity, (File 333-120815 - Nov. 29) (BR. 07) S-8 MITEL NETWORKS CORP, 350 LEGGET DRIVE, KANATA ONTARIO CANADA K2K 2W7, A6, 00000, 2,000,000 ($2,000,000.00) Equity, (File 333-120816 - Nov. 29) (BR. 37) S-8 PINGCHUAN PHARMACEUTICAL INC, 32 GANSHUI RD., HARBIN, F4, 150000, 86451-8271-3712 - 3,000,000 ($900,000.00) Equity, (File 333-120818 - Nov. 29) (BR. 06) 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 8.01 11/29/04 ABERDENE MINES LTD 7.01,9.01 11/23/04 ACCREDITED HOME LENDERS INC MORTGAGE DE 8.01 11/26/04 Accredited Mortgage Loan Trust 2004-3 DE 8.01 11/26/04 ACE LTD D0 1.01,1.02,2.03 11/15/04 ADA-ES INC CO 8.01 11/29/04 ADDVANTAGE TECHNOLOGIES GROUP INC OK 2.02,9.01 11/29/04 ADVANTA CORP DE 8.01,9.01 11/29/04 ADVANTA CORP DE 8.01,9.01 11/29/04 AEGIR VENTURES INC DE 1.01,5.01,5.02,9.01 11/26/04 AGL RESOURCES INC GA 7.01 11/26/04 ALCOA INC PA 1.01,9.01 11/29/04 ALEXANDER & BALDWIN INC HI 8.01 11/29/04 ALLIED HOLDINGS INC GA 1.01,2.02,2.03,9.01 11/23/04 ALLIED HOLDINGS INC GA 3.01,9.01 11/23/04 ALLIED WASTE INDUSTRIES INC DE 1.01 11/22/04 AMERIQUEST MORTGAGE SEC INC AS BK PAS DE 8.01 11/26/04 AMERIQUEST MORTGAGE SEC INC ASSET BK DE 8.01 11/26/04 AMERIQUEST MORTGAGE SECURITIES INC DE 8.01,9.01 11/20/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE 8.01 11/26/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE 8.01 11/26/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE 8.01 11/26/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE 8.01 11/26/04 AMERIQUEST MORTGAGE SECURITIES INC. A DE 8.01 11/26/04 ANR PIPELINE CO DE 1.01,2.03,8.01,9.01 11/29/04 APPLEBEES INTERNATIONAL INC DE 7.01,8.01 11/29/04 ARGENT SECURITIES ASSET BCKED PASS TH DE 8.01 11/26/04 ARGENT SECURITIES INC ASSET BACK PASS 8.01 11/26/04 ARGENT SECURITIES INC ASSET BACK PASS 8.01 11/26/04 ARGENT SECURITIES INC ASSET BACK PASS 8.01 11/26/04 ARGENT SECURITIES INC ASSET BACK PASS 8.01 11/26/04 ARGENT SECURITIES INC ASSET-BACKED PA 8.01 11/26/04 ARGENT SECURITIES INC ASSET-BACKED PA 8.01 11/26/04 ARGENT SECURITIES INC ASSET-BACKED PA 8.01 11/26/04 ARGENT SECURITIES INC ASSET-BACKED PA 8.01 11/26/04 ARGENT SECURITIES INC ASST BACK PASS 8.01 11/26/04 ARTISTDIRECT INC DE 1.01,2.01,9.01 11/23/04 ASPEN TECHNOLOGY INC /DE/ DE 3.01,4.02,5.02 11/24/04 ASSET BACKED SECURITIES CORP DE 8.01,9.01 11/29/04 ASSET BACKED SECURITIES CORP DE 8.01,9.01 11/29/04 ASSET-BACKED PASS-THROUGH CERTIFICATE DE 8.01 11/26/04 ASSET-BACKED PASS-THROUGH CERTIFICATE 8.01 11/26/04 ASTRALIS LTD CO 5.02 11/24/04 ASYST TECHNOLOGIES INC /CA/ CA 2.02,9.01 11/23/04 AUTO DATA NETWORK DE 5.03,9.01 08/12/04 AVATECH SOLUTIONS INC DE 1.01 11/22/04 BACH-HAUSER INC NV 2.01,3.02,9.01 11/22/04 BANC OF AMERICA FUNDING CORP DE 8.01,9.01 11/29/04 Banc of America Funding Corp. Mortgag DE 8.01,9.01 11/26/04 BANC OF AMERICA MORT SEC INC MORT PS DE 8.01,9.01 11/26/04 BANC OF AMERICA MORT SECS INC MORT PA DE 8.01,9.01 11/26/04 BANC OF AMERICA MORTGAG SEC INC PASS DE 8.01,9.01 11/26/04 Banc of America Mortgage Securities M DE 8.01,9.01 11/26/04 Banc of America Mortgage Securities M DE 8.01,9.01 11/26/04 Banc of America Mortgage Securities M DE 8.01,9.01 11/26/04 Banc of America Mortgage Securities M DE 8.01,9.01 11/26/04 Banc of America Mortgage Securities M DE 8.01,9.01 11/26/04 BANC OF AMERICA MORTGAGE SECURITIES S DE 8.01,9.01 11/26/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 9.01 11/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 9.01 11/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE 9.01 11/25/04 BANK OF KENTUCKY FINANCIAL CORP KY 7.01,9.01 11/29/04 BELLSOUTH CORP GA 5.02 11/22/04 BLUEGATE CORP NV 3.03,5.02,5.03,8.01,9.01 10/28/04 BMW VEHICLE OWNER TRUST 2002-A 9.01 11/26/04 BMW VEHICLE OWNER TRUST 2003-A 9.01 11/26/04 BMW Vehicle Owner Trust 2004-A 9.01 11/26/04 BONE CARE INTERNATIONAL INC WI 1.01,3.03,9.01 11/23/04 CAPITAL LEASE FUNDING INC 2.01,9.01 11/23/04 CAPITAL ONE FUNDING LLC 8.01,9.01 11/23/04 CARRINGTON MORTGAGE LOAN TRUST, SERIE 8.01 11/26/04 CATELLUS DEVELOPMENT CORP DE 1.01,2.01,9.01 11/22/04 CATERPILLAR FINANCIAL FUNDING CORP NV 8.01,9.01 11/26/04 CAVALRY BANCORP INC TN 8.01 11/24/04 CBL & ASSOCIATES PROPERTIES INC DE 2.03 11/22/04 CDF FINANCING LLC DE 9.01 10/31/04 CDF FLOORPLAN RECEIVABLES LP DE 9.01 10/31/04 CENTEX HOME EQUITY LOAN TRUST 2004-A DE 8.01,9.01 11/26/04 Centex Home Equity Loan Trust 2004-C DE 8.01,9.01 11/26/04 Centex Home Equity Loan Trust 2004-D DE 8.01,9.01 11/26/04 CHAMPPS ENTERTAINMENT INC DE 1.01 11/19/04 CHAPARRAL RESOURCES INC DE 1.01,8.01 11/24/04 CHASE CREDIT CARD MASTER TRUST NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2001-1 DE 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2001-4 DE 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2001-5 DE 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2002-1 DE 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2002-2 NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2002-3 NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2002-4 NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2002-5 NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2002-6 NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2002-7 NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2002-8 NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2003-1 NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2003-2 NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2003-3 NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2003-4 NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2003-5 NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2003-6 NY 8.01,9.01 11/15/04 CHASE CREDIT CARD OWNER TRUST 2004-1 NY 8.01,9.01 11/15/04 Chase Credit Card Owner Trust 2004-2 NY 8.01,9.01 11/15/04 CHASE MANHATTAN AUTO OWNER TRUST 2001 DE 8.01,9.01 11/15/04 CHASE MANHATTAN AUTO OWNER TRUST 2001 DE 8.01,9.01 11/15/04 CHASE MANHATTAN AUTO OWNER TRUST 2002 DE 8.01,9.01 11/15/04 CHASE MANHATTAN AUTO OWNER TRUST 2002 DE 8.01,9.01 11/15/04 CHASE MANHATTAN AUTO OWNER TRUST 2003 DE 8.01,9.01 11/15/04 CHASE MANHATTAN AUTO OWNER TRUST 2003 DE 8.01,9.01 11/15/04 CHASE MANHATTAN AUTO TRUST 2004-A DE 8.01,9.01 11/15/04 CHASE MANHATTAN BANK /NY/ NY 8.01,9.01 11/15/04 CHASE MANHATTAN BANK CHASE CREDIT CAR DE 8.01,9.01 11/15/04 CHASE MANHATTAN BANK CHASE CREDIT CAR DE 8.01,9.01 11/15/04 CHASE MANHATTAN BANK USA CHASE CREDIT DE 8.01,9.01 11/15/04 CHASE MANHATTAN BANK USA CHASE CREDIT DE 8.01,9.01 11/15/04 CHASE MANHATTAN BANK USA CHASE MANHAT DE 8.01,9.01 11/15/04 CHASE MANHATTAN MARINE OWNER TRUST 19 NY 8.01,9.01 11/15/04 CHASE MANHATTAN RV OWNER TRUST 1997-A DE 8.01,9.01 11/15/04 CHAUS BERNARD INC NY 4.01,9.01 11/23/04 CHEC FUNDING LLC CENTEX HOME EQUITY L DE 8.01,9.01 11/26/04 CHEC LOAN TRUST 2004-1 DE 8.01,9.01 11/26/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD 9.01 10/31/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD 9.01 10/31/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 9.01 10/31/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD 9.01 10/31/04 CHRONIMED INC MN 1.02,9.01 11/24/04 CHURCH & DWIGHT CO INC /DE/ DE 8.01,9.01 11/29/04 CINGULAR WIRELESS LLC DE 9.01 10/25/04 AMEND CIT Equipment Collateral 2004-EF1 DE 8.01,9.01 11/22/04 CITIGROUP GLOBAL MARKETS HOLDINGS INC NY 9.01 11/29/04 CITIGROUP GLOBAL MARKETS HOLDINGS INC NY 9.01 11/29/04 ClearStory Systems, Inc. DE 4.01 11/22/04 CLOROX CO /DE/ DE 8.01,9.01 11/29/04 COCA COLA BOTTLING CO CONSOLIDATED /D DE 2.02,9.01 11/29/04 COINMACH CORP DE 1.01,2.03,5.05,7.01,9.01 11/29/04 COLLEGIATE PACIFIC INC DE 1.01,8.01,9.01 11/18/04 COLORADO INTERSTATE GAS CO DE 1.01,2.03,8.01,9.01 11/29/04 COMMERCE ENERGY GROUP INC DE 5.02 11/22/04 COMMERCIAL CAPITAL BANCORP INC NV 8.01,9.01 11/29/04 CORNING INC /NY NY 7.01 11/29/04 COSTAR GROUP INC DE 1.01 11/29/04 COTTON STATES LIFE INSURANCE CO / GA 7.01,9.01 11/29/04 CRAY INC WA 2.01,9.01 04/01/04 AMEND CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 11/24/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 9.01 11/29/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 11/29/04 CROMPTON CORP DE 1.01,9.01 11/23/04 CWABS INC DE 9.01 11/01/04 CWALT INC 9.01 11/18/04 CWMBS INC DE 8.01,9.01 11/24/04 D&E COMMUNICATIONS INC PA 2.03,9.01 11/22/04 DECODE GENETICS INC DE 8.01 11/23/04 DENDRITE INTERNATIONAL INC NJ 8.01,9.01 11/22/04 DEVCON INTERNATIONAL CORP FL 1.01 11/29/04 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 11/29/04 DISTRIBUTION FINANCIAL SERVICES FLOOR NY 9.01 10/31/04 DISTRIBUTION FINANCIAL SERVICES FLOOR NY 9.01 10/31/04 DONALDSON CO INC DE 2.02,7.01,9.01 11/29/04 DRUGMAX INC NV 4.01,9.01 11/12/04 AMEND DUALSTAR TECHNOLOGIES CORP DE 8.01 11/29/04 DUKE REALTY CORP IN 5.03,9.01 11/22/04 DURECT CORP DE 1.01 11/22/04 DVI INC DE 8.01,9.01 11/29/04 DYCOM INDUSTRIES INC FL 2.02,9.01 11/22/04 EAGLE MATERIALS INC DE 1.01,9.01 11/28/04 EL PASO CGP CO DE 8.01,9.01 11/29/04 EL PASO CORP/DE DE 1.01,2.03,8.01,9.01 11/29/04 EL PASO NATURAL GAS CO DE 1.01,2.03,8.01,9.01 11/29/04 ENDO PHARMACEUTICALS HOLDINGS INC DE 1.01,2.03,9.01 11/29/04 ENPATH MEDICAL INC MN 8.01,9.01 11/29/04 ENVIRONMENTAL SOLUTIONS WORLDWIDE INC FL 1.01 11/24/04 ENZON PHARMACEUTICALS INC DE 7.01 11/29/04 EQUIFIRST MORTGAGE LOAN TRUST 2004-2 DE 8.01 11/26/04 EQUITY LIFESTYLE PROPERTIES INC MD 8.01 11/16/04 EXCELSIOR PRIVATE EQUITY FUND II INC MD 4.01 11/23/04 EXCELSIOR VENTURE PARTNERS III LLC DE 4.01 11/23/04 EXXON MOBIL CORP NJ 1.01,9.01 11/22/04 FINANCIAL ASSET SEC CORP ASSET-BACKED DE 8.01 11/26/04 FINANCIAL ASSET SEC CORP MERITAGE MOR DE 8.01 11/26/04 FINANCIAL ASSET SECURITIES CORP DE 9.01 11/15/04 FINANCIAL TELECOM LIMITED USA INC 3.02 11/29/04 FIRST ACCEPTANCE CORP /DE/ DE 7.01,9.01 11/29/04 FIRST BANCORP /NC/ NC 7.01,9.01 11/29/04 FIRST BANKS INC MO 1.01,2.03 09/30/04 FIRST POTOMAC REALTY TRUST MD 9.01 11/29/04 FIRST POTOMAC REALTY TRUST MD 9.01 10/22/04 AMEND FORTUNE DIVERSIFIED INDUSTRIES INC DE 9.01 07/01/03 AMEND FORTUNE DIVERSIFIED INDUSTRIES INC DE 9.01 10/01/03 AMEND FREMONT HOME LOAN TRUST 2004-1 DE 8.01 11/26/04 GENAISSANCE PHARMACEUTICALS INC DE 1.02,9.01 11/24/04 GENTA INC DE/ DE 8.01 11/26/04 GEOGLOBAL RESOURCES INC DE 9.01 11/29/04 GMAC EDUCATION LOAN FUNDING TRUST I DE 8.01,9.01 11/15/04 GMH Communities Trust MD 1.01,2.03,9.01 11/23/04 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 11/29/04 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 11/29/04 GS Mortgage GSAMP Trust 2004 - AHL DE 8.01 11/26/04 GS Mortgage GSAMP Trust 2004-AR2 DE 8.01 11/26/04 GS MORTGAGE SECURITIES CORP GSAA TRUS DE 8.01 11/26/04 GS MORTGAGE SECURITIES CORP GSAMP TRU DE 8.01 11/26/04 GS Mortgage Securities Corp. FFMLT Tr DE 8.01 11/26/04 GS Mortgage Securities Corp. GSAA Tru DE 8.01 11/26/04 GS Mortgage Securities Corp. GSAMP Tr DE 8.01 11/26/04 GSAA HOME EQUITY TRUST 2004-5 DE 8.01 11/26/04 GSAMP Trust 2004-NC1 8.01 11/26/04 HONEYWELL INTERNATIONAL INC DE 8.01 11/29/04 HYTHIAM INC DE 7.01,9.01 11/29/04 IESI CORP DE 7.01,9.01 11/28/04 IMH ASSETS CORP COLLATERALIZED ASSET DE 8.01 11/26/04 IMH ASSETS CORP COLLATERALIZED ASSET DE 8.01 11/26/04 IMH ASSETS CORP IMPAC CMB TRUST SERIE DE 8.01 11/26/04 Impac CMP Trust Series 2004-5 DE 8.01 11/26/04 IMPAC SECURED ASSETS CORP MORTGAGE PA CA 8.01 11/26/04 IMPAC SECURED ASSETS CORP MORTGAGE PA CA 8.01 11/26/04 INDIANTOWN COGENERATION LP DE 1.01,9.01 11/19/04 IndyMac Home Equity Loan Trust 2004-2 DE 8.01 11/26/04 INDYMAC INDEX MORTGAGE LOAN TRUST 200 8.01 11/26/04 INDYMAC INDX MORTGAGE LOAN TRUST 200 8.01 11/26/04 IndyMac INDX Mortgage Loan Trust 2004 8.01 11/26/04 IndyMac INDX Mortgage Loan Trust 2004 8.01 11/26/04 IndyMac INDX Mortgage Loan Trust 2004 8.01 11/26/04 INDYMAC INDX MORTGAGE LOAN TRUST 2004 8.01 11/26/04 INDYMAC MBS INC 9.01 11/29/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 11/26/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 11/26/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 11/26/04 IndyMac RAST 2004-A5 8.01 11/26/04 IndyMac RAST 2004-R2 8.01 11/26/04 IndyMac Residential Asset Securitizat 8.01 11/26/04 INDYMAC RESIDENTIAL ASSET SECURITIZAT 8.01 11/26/04 INFORMATION HOLDINGS INC DE 9.01 11/24/04 AMEND INTER PARFUMS INC DE 8.01 11/29/04 IOMEGA CORP DE 7.01,9.01 11/29/04 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 11/29/04 JONES LANG LASALLE INC MD 8.01,9.01 11/29/04 KERR MCGEE CORP /DE DE 5.04,9.01 11/29/04 KEYNOTE SYSTEMS INC DE 9.01 09/16/04 AMEND LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 11/29/04 LAKELAND BANCORP INC NJ 1.01 11/22/04 LEAP WIRELESS INTERNATIONAL INC DE 5.02 11/22/04 LEHMAN ABS CORP INDYMAC HOME EQUITY DE 8.01 11/26/04 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 11/15/04 LEHMAN ABS CORP BCKD TR CRTS FRD MOT DE 8.01,9.01 11/15/04 LEHMAN ABS CORP BELLSOUTH DEBT- BACKE DE 8.01,9.01 11/15/04 LEHMAN ABS CORP CNA FINANCIAL DEBENTU DE 8.01,9.01 11/15/04 LEHMAN ABS CORP CORPORATE BACKED TRUS DE 8.01,9.01 11/15/04 LEHMAN ABS CORP GOLDMAN SACHS CAP 1 S DE 8.01,9.01 11/15/04 LEHMAN ABS CORP SPRINT CAPITAL BACK S DE 8.01,9.01 11/15/04 LEHMAN BROTHERS HOLDINGS INC DE 5.02 11/29/04 LEXINGTON PRECISION CORP DE 1.01,9.01 11/22/04 LOGILITY INC GA 2.02,9.01 11/29/04 Long Beach Acceptance Corp. Auto Rece 8.01,9.01 11/18/04 Long Beach Mortgage Loan Trust 2004-2 DE 8.01 11/26/04 Long Beach Mortgage Loan Trust 2004-3 DE 8.01 11/26/04 LONG BEACH SEC CORP ASSET BACKED CERT DE 8.01 11/26/04 LONG BEACH SEC CORP ASSET BACKED CERT DE 8.01 11/26/04 LONG BEACH SEC CORP ASSET-BACKED CERT DE 8.01 11/26/04 MACK CALI REALTY CORP MD 1.01,9.01 11/23/04 MACK CALI REALTY L P DE 1.01,9.01 11/23/04 MAINSOURCE FINANCIAL GROUP IN 8.01 11/29/04 MARATHON OIL CORP DE 9.01 03/18/04 AMEND MASTERCARD INC DE 1.01 11/23/04 MATERIAL TECHNOLOGIES INC /CA/ DE 2.01 11/24/04 MAX RE CAPITAL LTD 1.01,9.01 11/23/04 MBIA INC CT 8.01,9.01 11/29/04 MDU COMMUNICATIONS INTERNATIONAL INC DE 8.01,9.01 11/24/04 MEADE INSTRUMENTS CORP DE 8.01 11/24/04 MELLON FINANCIAL CORP PA 8.01,9.01 11/22/04 MERCK & CO INC NJ 1.01,9.01 11/23/04 MERITAGE MORTGAGE LOAN TRUST 2004-2 DE 8.01 11/26/04 MERRILL LYNCH MORT INVEST INC C-BA MO DE 8.01,9.01 11/25/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 11/29/04 MICROTUNE INC DE 5.02,9.01 11/29/04 MICROTUNE INC DE 1.01,9.01 11/22/04 MORGAN STANLEY ABS CAP I INC MORT PA DE 8.01 11/26/04 MORGAN STANLEY ABS CAPITAL 1 INC CDC DE 8.01 11/26/04 MORGAN STANLEY ABS CAPITAL I INC CDC DE 8.01 11/26/04 MORGAN STANLEY ABS CAPITAL I INC SERI DE 8.01 11/26/04 MORGAN STANLEY ABS CAPITAL I INC TRUS DE 8.01 11/26/04 MORGAN STANLEY ABS CAPITAL I INC TRUS DE 8.01 11/26/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 11/26/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 11/26/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 11/26/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 11/26/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 11/26/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 11/26/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 11/26/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 11/26/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 11/26/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 11/29/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 11/29/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 11/24/04 MORTGAGE PASS THROUGH CERTIFICATES SE DE 9.01 11/25/04 MORTGAGE PASS THROUGH CERTIFICATES SE DE 9.01 11/25/04 MORTGAGE PASS-THROUGH CERTIFICATES SE DE 8.01,9.01 11/26/04 MORTGAGE PASS-THROUGH CERTIFICATES SE DE 8.01 11/26/04 MOTOROLA INC DE 8.01,9.01 11/29/04 NANOGEN INC DE 5.04 11/23/04 NATIONAL MERCANTILE BANCORP CA 8.01,9.01 11/29/04 NAVISITE INC DE 5.02 11/22/04 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 10/31/04 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 10/31/04 NAVISTAR INTERNATIONAL CORP DE 7.01 11/29/04 NETWORTH TECHNOLOGIES, INC. DE 1.01,3.02,9.01 11/24/04 NEW CENTURY HOME EQUITY LOAN TRUST 20 DE 8.01 11/26/04 NEW CENTURY HOME EQUITY LOAN TRUST 20 DE 8.01 11/26/04 NEW CENTURY HOME EQUITY LOAN TRUST, S DE 8.01 11/26/04 NEW COMMERCE BANCORP SC 5.02 11/27/04 NOBEL LEARNING COMMUNITIES INC DE 8.01,9.01 11/29/04 NORTH VALLEY BANCORP CA 8.01,9.01 11/29/04 OGLEBAY NORTON CO /OHIO/ OH 1.01,9.01 11/23/04 OUTBACK STEAKHOUSE INC DE 7.01,9.01 11/29/04 OVERSTOCK COM INC UT 7.01,9.01 11/26/04 OVERSTOCK COM INC UT 7.01,9.01 11/26/04 PACIFICARE HEALTH SYSTEMS INC /DE/ DE 8.01,9.01 11/29/04 PALMSOURCE INC DE 1.01,9.01 11/23/04 PARKWAY PROPERTIES INC MD 8.01,9.01 11/29/04 PEGASUS COMMUNICATIONS CORP / DE 1.01,9.01 10/22/04 PENN VIRGINIA RESOURCE PARTNERS L P DE 1.01,9.01 11/29/04 PENWEST PHARMACEUTICALS CO WA 8.01,9.01 11/22/04 PFF BANCORP INC DE 8.01,9.01 11/24/04 Popular ABS Inc Mortgage Pass-Through DE 9.01 11/24/04 Popular ABS Inc Mortgage Pass-Through DE 8.01,9.01 11/24/04 PORTAGE PARTNERS LTD NV 5.02 11/17/04 AMEND POWER MARKETING INC DE 1.01,2.01,3.02,5.01,5.03 11/22/04 PPL CORP PA 8.01,9.01 11/29/04 PPLUS TRUST SERIES GSC-3 DE 8.01,9.01 11/26/04 PRICELINE COM INC DE 2.01,9.01 09/21/04 AMEND PROGRESS ENERGY INC NC 7.01,9.01 11/29/04 ProsoftTraining NV 3.02 11/22/04 PROVIDIAN MASTER TRUST 8.01,9.01 11/15/04 PSYCHIATRIC SOLUTIONS INC DE 8.01,9.01 11/29/04 PTEK HOLDINGS INC GA 7.01,9.01 11/29/04 PUBLIC CO MANAGEMENT CORP NV 7.01 11/24/04 PUBLIC CO MANAGEMENT CORP NV 8.01,9.01 11/26/04 PUBLIC CO MANAGEMENT CORP NV 8.01,9.01 11/29/04 PUBLIC CO MANAGEMENT CORP NV 5.03,9.01 10/13/04 AMEND PURE CYCLE CORP DE 5.02 11/23/04 PXRE GROUP LTD 7.01,9.01 11/23/04 QUEST SOFTWARE INC CA 1.01,5.02,9.01 11/23/04 RESIDENTIAL ASSET SECURITIZATION TRUS 8.01 11/26/04 Residential Asset Securitization Trus 8.01 11/26/04 RESIDENTIAL ASSET SECURITIZATION TRUS 8.01 11/26/04 RIVERSTONE NETWORKS INC DE 1.01 11/24/04 RONSON CORP NJ 8.01,9.01 11/18/04 RYERSON TULL INC /DE/ DE 7.01 11/24/04 SAXON ASSET SECURITIES CO TRUST 2004- VA 8.01 11/26/04 Saxon Asset Securities Trust 2004-2 VA 8.01 11/26/04 SBA COMMUNICATIONS CORP FL 2.02,7.01,9.01 11/29/04 SBC COMMUNICATIONS INC DE 1.01 11/26/04 SEALED AIR CORP/DE DE 8.01,9.01 11/26/04 SECURITIZED ASSET BACKED REC LLC TRUS 8.01 11/26/04 SEGMENTZ INC DE 2.01,9.01 11/29/04 SEMTECH CORP DE 2.02,7.01,9.01 11/29/04 SERACARE LIFE SCIENCES INC 9.01 09/14/04 AMEND SERVICE CORPORATION INTERNATIONAL TX 7.01 11/29/04 SHELBOURNE I Liquidating Trust 2.01 11/22/04 SHELBOURNE II Liquidating Trust 2.01 11/22/04 SITESTAR CORP NV 4.01,9.01 11/04/04 SLC Student Loan Trust 2004-1 DE 1.01,2.01,9.01 11/23/04 SmartPros Ltd. DE 9.01 11/29/04 SMITHTOWN BANCORP INC NY 8.01 11/29/04 SOLUTIA INC DE 7.01,9.01 11/29/04 SOUTHERN NATURAL GAS CO DE 8.01,9.01 11/29/04 SOVEREIGN BANCORP INC PA 5.02,9.01 11/29/04 STANLEY WORKS CT 8.01,9.01 11/29/04 STRUCTURED ADJUSTABLE RATE MORTGAGE L DE 8.01,9.01 11/26/04 Structured Adjustable Rate Mortgage L DE 8.01,9.01 11/26/04 Structured Adjustable Rate Mortgage L DE 8.01,9.01 11/26/04 Structured Adjustable Rate Mortgage L DE 8.01,9.01 11/26/04 STRUCTURED ADJUSTABLE RATE MORTGAGE L DE 8.01,9.01 11/26/04 STRUCTURED ADJUSTABLE RATE MORTGAGE L DE 8.01,9.01 11/26/04 STRUCTURED ASSET INV LOAN TR MORT PAS DE 8.01 11/26/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 11/24/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 11/29/04 STRUCTURED ASSET SECS CORP MOR PAS TH DE 8.01,9.01 11/26/04 SYNERGY FINANCIAL GROUP INC /NJ/ NJ 8.01,9.01 11/29/04 AMEND TANGER FACTORY OUTLET CENTERS INC NC 8.01,9.01 11/29/04 TECH OPS SEVCON INC DE 1.01 11/22/04 TELOS CORP MD 8.01 11/23/04 TENNESSEE GAS PIPELINE CO DE 1.01,2.03,8.01,9.01 11/29/04 Terwin Mortgage Trust, Series 2004-11 DE 8.01,9.01 11/26/04 TIME WARNER INC DE 1.01,1.02,2.03,9.01 11/23/04 TRANSOCEAN INC E9 7.01,9.01 11/29/04 TRIQUINT SEMICONDUCTOR INC DE 2.05,2.06,9.01 11/29/04 U S PLASTIC LUMBER CORP NV 8.01,9.01 11/19/04 UGI CORP /PA/ PA 4.02,9.01 11/22/04 UNITED FINANCIAL INC 8.01,9.01 11/24/04 UNITED NATIONAL GROUP LTD E9 7.01,9.01 11/29/04 UNITED PARCEL SERVICE INC DE 5.02 11/22/04 UNITED THERAPEUTICS CORP DE 8.01,9.01 11/24/04 UNIVERSAL HEALTH SERVICES INC DE 1.02 11/29/04 UNUMPROVIDENT CORP DE 5.02,9.01 11/29/04 URANIUM POWER CORP 3.02,5.03,8.01,9.01 11/01/04 US AIRWAYS GROUP INC DE 8.01,9.01 11/26/04 V I TECHNOLOGIES INC DE 8.01,9.01 11/29/04 VALLEY COMMUNITY BANCSHARES INC 5.02 11/24/04 VENTIV HEALTH INC DE 1.01,9.01 11/29/04 VIROPHARMA INC DE 2.01,9.01 11/22/04 VSOURCE INC DE 1.02,2.01,3.03,5.01,9.01 11/22/04 WASHINGTON MUTUAL MORT PS THR CERTS DE 8.01 11/26/04 WELLS REAL ESTATE INVESTMENT TRUST II MD 8.01 11/18/04 WESTCOAST HOSPITALITY CORP WA 2.05,2.06,7.01,9.01 11/23/04 WESTCOAST HOSPITALITY CORP WA 7.01,9.01 11/23/04 AMEND WESTERN POWER & EQUIPMENT CORP DE 9.01 09/15/04 AMEND WESTON TECHNOLOGIES CORP DE 4.01 11/22/04 WH INTERMEDIATE HOLDINGS LTD 8.01,9.01 11/24/04 WILLIAMS COMPANIES INC DE 8.01,9.01 11/18/04 WORLD AIRWAYS INC /DE/ DE 3.02,9.01 11/22/04 WORLDWIDE RESTAURANT CONCEPTS INC DE 8.01,9.01 11/19/04 XFONE INC NV 1.01,5.02 11/23/04 XYNERGY CORP NV 4.01,9.01 11/22/04 ZannWell Inc NV 5.02 11/23/04 AMEND