SEC NEWS DIGEST Issue 2004-178 September 15, 2004 ENFORCEMENT PROCEEDINGS SEC SETTLES ENFORCEMENT PROCEEDINGS AGAINST FLEMING COMPANIES, INC. AND SEVERAL FLEMING SUPPLIERS AND EMPLOYEES On September 14, the Commission announced the settlement of enforcement proceedings against grocery wholesaler Fleming Companies, Inc., of Lewisville, Tex., for securities fraud and other violations arising from material earnings overstatements during late 2001 and the first half of 2002. The Commission also announced settled enforcement proceedings against three Fleming suppliers, five of these suppliers’ employees, and against former employees of two other Fleming suppliers, for causing certain of Fleming’s violations. To settle these charges, Fleming, the suppliers and the supplier employees each consented to Commission administrative orders to cease and desist from such violations. The suppliers and supplier employees also agreed to pay civil penalties – ranging from $100,000 to $400,000 for the suppliers and from $25,000 to $75,000 for the supplier employees – that the Commission will obtain through related civil complaints it filed today in U.S. District Court in Sherman, Texas. All parties settled without admitting or denying the Commission’s non-jurisdictional findings. The Commission’s complaints in the civil actions allege that Fleming obtained misleading side letters from the suppliers to justify improperly accelerating accounting recognition of up-front payments the suppliers made to secure forward-looking contracts. The Commission alleges the following suppliers and employees engaged in these types of improper transactions (the numbers in parentheses are the civil penalties each agreed to pay in the civil actions): · Dean Foods Company ($400,000), a publicly traded dairy product supplier based in Dallas, and John D. Robinson ($50,000), a senior executive in its dairy division; · Kemps LLC, f/k/a Marigold Foods LLC ($150,000), a privately held dairy product supplier headquartered in Minneapolis, and its CEO, James Green ($50,000), and vice president of financial services, Christopher Thorpe ($50,000); · Digital Exchange Systems, Inc. ($100,000), a privately held company based in Tampa, and its president, Steven Schmidt ($75,000), and principal owner, Rosario Coniglio ($75,000); · Bruce Keith Jensen ($25,000), a director of national accounts for Frito Lay, Inc. in Plano, Tex., during the relevant periods; and · John K. Adams ($25,000), a region manager for Kraft Foods, Inc. in Dallas during the relevant periods. The Commission’s investigation is continuing. (In the Matter of Fleming Companies, Inc., Rels. 33-8482; 34-50365; AAER-2097; File No. 3-11653); (In the Matter of Digital Exchange Systems, Inc., et al., Rels. 33-8483; 34-50366; AAER-2099; File No. 3-11654); (In the Matter of John K. Adams; Rels. 33-8484; 34-50367; AAER-2098; File No. 3-11655); (In the Matter of Kemps LLC, f/k/a Marigold Foods, LLC, et al.; Rels. 33-8485; 34-50369; AAER-2101; File No. 3-11656); (In the Matter of Dean Foods, et al.; Rels. 33-8486; 34-50368; AAER-2100; File No. 3-11657); (In the Matter of Bruce Keith Jensen; Rels. 33-8487; 34-50370; AAER-2102; File No. 3- 11658); (In the Matter of Dean Foods Company; Rels. 33-8488; 34-50371; File No. 3-11657) [SEC v. Dean Foods Company and John D. Robinson, Civil Action No. 4:04-CV-321, U.S.D.C./Eastern District of Texas, Sherman Division] (LR-18884); [SEC v. Kemps LLC, f/k/a Marigold Foods LLC, James Green and Christopher Thorpe, Civil Action No. 4:04-CV-323, U.S.D.C./Eastern District of Texas, Sherman Division] (LR-18884); [SEC v. Digital Exchange Systems, Inc., Rosario Coniglio and Steven Schmidt, Civil Action No. 4:04-CV-324, U.S.D.C./Eastern District of Texas, Sherman Division] (LR-18884); [SEC v. Bruce Keith Jensen, Civil Action No. 4:04-CV-320, U.S.D.C./Eastern District of Texas, Sherman Division] (LR-18884); [SEC v. John K. Adams, Civil Action No. 4:04-CV-322, U.S.D.C./Eastern District of Texas, Sherman Division] (LR-18884) COMMISSION ISSUES ORDER SEEKING ADMINISTRATIVE RELIEF AGAINST TWO FORMER EMPLOYEES OF FIRST INTERREGIONAL EQUITY CORPORATION AND FIRST INTERREGIONAL ADVISORS CORPORATION On September 15, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 against Anthony Gianninoto and Eileen Laine (collectively the Respondents), former employees of First Interregional Equity Corporation (FIEC) and First Interregional Advisors Corporation (FIAC). In the Order, the Division of Enforcement alleges that on Nov.18, 1998, before the United States Court for the District of New Jersey, Respondents pled guilty to various counts of conspiracy to commit securities fraud, conspiracy to commit tax offenses, tax evasion, and money laundering. In addition, Gianninoto also pled guilty to two counts of securities fraud. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide the Respondents an opportunity to dispute these allegations, and to determine what, if any, remedial sanctions against the Respondents are appropriate and in the public interest pursuant to Section 15(b) of the Securities Exchange Act of 1934. The Order directed the Administrative Law Judge to issue an initial decision within 210 days from the date of service of the Order. (Rel. 34-50382; File No. 3-11660) SEC CHARGES PA FUND MANAGEMENT, PEA CAPITAL AND PA DISTRIBUTORS WITH FAILING TO DISCLOSE THEIR USE OF THE ASSETS OF THE PIMCO FUNDS MULTI-MANAGER SERIES TO PAY FOR SHELF SPACE AT BROKERAGE FIRMS; THE ENTITIES PAY OVER $11.6 MILLION TO SETTLE SEC ACTION On September 15, the Commission instituted a settled enforcement action against PA Fund Management LLC (PAFM), PEA Capital LLC (PEA) and PA Distributors LLC (PAD) for failing to disclose to the PIMCO Funds Multi- Manager Series’ (PIMCO MMS Funds) Board of Trustees (Board) and the PIMCO MMS Funds’ shareholders material facts, including the conflict of interest that arose from their use of mutual fund assets to pay for “shelf space” arrangements. As part of the settlement, PAFM, the adviser for the PIMCO MMS Funds, PEA, the sub-adviser for seven of the PIMCO MMS Funds and PAD, the distributor for the PIMCO MMS Funds and other funds in the PIMCO fund complex, agreed to disgorge $6,602,000 of ill-gotten gains relating to their use of fund brokerage commissions to pay for shelf space arrangements. The disgorgement, which is to be paid jointly and severally by the three entities, will be distributed to the affected PIMCO MMS Funds. PAFM and PAD also agreed to pay, jointly and severally, a civil money penalty of $4 million, and PEA agreed to pay a civil money penalty of $1 million. PAFM, PEA and PAD further agreed to undertakings designed to improve compliance and disclosure, including monitoring the use of directed brokerage and disclosing conflicts of interest. The Commission’s Order finds that between 2000 and 2003, PAD, with the knowledge and approval of PAFM, entered into shelf space arrangements with broker-dealers pursuant to which broker-dealers promised PAD that the mutual funds it distributed would receive heightened visibility within the broker-dealers’ distribution systems. PAD, in return, agreed to pay the broker-dealers based upon individually negotiated formulas relating to gross fund sales and/or the retention of fund assets. Although most of the payments for shelf space arrangements were made in cash out of the assets of PAD, some were paid, in whole or part, by PEA directing brokerage commissions on the PIMCO MMS Funds’ portfolio transactions. When shelf space payments were made through brokerage commissions, PAD was required to pay between 1.2 to 1.5 times the amounts that it would have paid in cash. By using brokerage commissions to satisfy its shelf space obligations, PAD was provided with a cost savings. The use of fund assets to benefit and in fact defray the expenses of PAD, a third party to the PIMCO MMS Funds, created a conflict of interest that PAFM, PEA and PAD should have disclosed to the Board and that PAFM should have disclosed to shareholders. In addition, PAD’s failure to provide the Board with the necessary information regarding the use of brokerage commissions to pay for shelf space arrangements resulted in the PIMCO MMS Funds not describing in their Rule 12b-1 distribution plans these financing arrangements. Moreover, in directing the PIMCO MMS Funds’ brokerage commissions to pay for shelf space arrangements, PAFM, PEA and PAD did not ensure that these commissions came from those funds that were promoted by the broker-dealers in connection with the arrangements. In failing to do so, the brokerage commissions paid by some PIMCO MMS Funds were improperly used to subsidize the distribution of the shares of other mutual funds in the PIMCO fund complex. The Order further finds that this conduct resulted in violations of the federal securities laws. In particular, PAFM and PEA violated, and PAD aided and abetted and caused PAFM’s and PEA’s violations of Section 206(2) of the Investment Advisers Act of 1940; PAFM violated Sections 15(c) and 34(b) of the Investment Company Act of 1940; PAFM, PEA and PAD violated Section 17(d) of the Investment Company Act and Rule 17d-1 thereunder; and PAD aided and abetted and caused the PIMCO MMS Funds’ violations of Section 12(b) of the Investment Company Act and Rule 12b- 1(b) thereunder and violated Rule 12b-1(d) also thereunder. PAFM, PEA and PAD have consented to the issuance of the Order, without admitting or denying the findings contained therein. They have also agreed to be censured and to cease-and-desist from committing or causing any violations and any future violations of the above-referenced provisions. This enforcement action has been coordinated with the Attorney General of the State of Calif. (Rels. 34-50384; IA-2295; IC-26598; File No. 3- 11661) IN THE MATTER OF MCLEODUSA INCORPORATED On September 15, the Commission issued an Order Instituting Cease-and- Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 against McLeodUSA Incorporated (McLeod). McLeod is a telecommunications company based in Cedar Rapids, Iowa. The Order finds that McLeod failed to disclose the likely non-recurring nature of revenue associated with sales of certain indefeasible rights of use (IRUs) and, in particular, the importance of that revenue to earnings before interest, taxes, depreciation and amortization (EBITDA). According to the Order, McLeod sold excess network capacity to other companies in the form of long-term leases called IRUs. In 2001, IRU sales generated approximately 5.3% of McLeod's revenue and 30.8% of its EBITDA. During 2001, McLeod provided EBITDA as an important non-GAAP performance measure in its publicly disseminated documents. The Order also finds that McLeod did not generate a material amount of revenue or income from IRU sales before 2001 and, at the time it filed its third quarter 2001 Form 10-Q and 2001 Form 10-K, McLeod did not project significant IRU sales for 2002. However, in its third quarter and year ended Dec. 31, 2001, periodic reports, McLeod failed to disclose the likely non-recurring nature of IRU sales and their proportionate contribution to the company's 2001 EBITDA. The Order also finds that McLeod erroneously recognized income on two IRU sales and made other minor accounting errors during 2001. These errors were not material to the financial statements individually or in the aggregate, but they did, however, impact EBITDA. Based on the above, the Commission ordered McLeod to cease and desist from committing or causing any violations and any future violations of Sections 13(a), and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 promulgated thereunder. McLeod consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rels. 34-50385; AAER-2103; File No. 3-11662) COMMISSION INSTITUTES SETTLED CEASE-AND-DESIST PROCEEDINGS AGAINST BRIDGEWAY CAPITAL MANAGEMENT, INC. AND JOHN NOLAND RYAN MONTGOMERY FOR ILLEGAL PERFORMANCE-BASED FEES On September 15, the Commission instituted and simultaneously settled administrative and cease-and-desist proceedings against Houston-based investment adviser Bridgeway Capital Management, Inc. (Bridgeway Capital) and its founder John Noland Ryan Montgomery. The Commission found that Bridgeway Capital received more than $4.4 million in excessive advisory fees as a result of charging illegal performance- based fees to three mutual funds at Bridgeway Funds, Inc. The Commission found that Bridgeway Capital willfully violated, and Montgomery willfully aided and abetted and caused Bridgeway Capital’s violations of Section 205(a) of the Investment Advisers Act of 1940. The law requires fund managers to calculate performance-based fees—fees based on fund performance measured against an external benchmark—using the average value of the fund’s assets over the same period that is used to measure the fund’s performance. Pursuant to their offers of settlement, Bridgeway Capital and Montgomery neither admitted nor denied the findings in the Commission’s Order. The settlement requires that Bridgeway Capital reimburse the affected fund shareholders $4,407,700, plus prejudgment interest of $458,764, and that Bridgeway Capital and Montgomery pay penalties of $200,000 and $50,000, respectively. The Commission ordered Bridgeway Capital and Montgomery to cease and desist from committing or causing the violations and required Bridgeway Capital to comply with certain undertakings, including retaining experienced compliance personnel to ensure that Bridgeway Capital applies its performance-based fee in accordance with the federal securities laws in the future. (Rel. IA-2294; File No. 3- 11659) IN THE MATTER OF SAGAM CAPITAL MANAGEMENT CORP. AND SAGAM CAPITAL LLC On September 15, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 203(e) of the Investment Advisers Act of 1940, Making Findings, and Imposing Remedial Sanctions against Sagam Capital Management Corp. (Sagam Corp.) and Sagam Capital LLC (Sagam LLC). The Order finds that on July 31, 2002, the Honorable Alvin K. Hellerstein, United States District Judge for the Southern District of New York, entered permanent injunctions against Sagam Corp. and Sagam LLC in the civil action SEC v. Yehuda Shiv, et al., 01CV11282 (S.D.N.Y.) (AKH) enjoining Sagam Corp. and Sagam LLC from committing future violations of the anti-fraud provisions of the federal securities laws, including Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5, and Sections 206(1) and 206(2) of the Investment Advisers Act. Based on the above, the Order revokes the registration of Sagam Corp. and Sagam LLC as investment advisers. Sagam Corp. and Sagam LLC consented to the issuance of the Order without admitting or denying the Order’s findings except the entry of the injunctions in SEC v. Shiv, which was admitted. (Rel. IA-2296; File No. 3-11663) SEC CHARGES DISTRICT OF COLUMBIA PUBLIC OFFICIAL AND OTHERS WITH OPERATING A PONZI SCHEME On September 15, the Commission filed an action in the United States District Court for the District of Columbia, against First United Financial Group, LLC, Robert L. Hall, Jr., and Carletus Willis, alleging that they defrauded customers by operating a “Ponzi” scheme. Hall, 32, is a District of Columbia resident, and was the founder, President and Chief Executive Officer of First United. Hall is Chairman of D.C. Advisory Neighborhood Commission 6C, an elected DC governmental position. First United is a Washington, D.C., limited liability corporation incorporated in 2001. In promotional materials sent to investors, First United purported to be a “multi-million dollar DC based [financial services] consulting firm.” Willis, 30, is also a Washington, D.C., resident and was the Chief Operating Officer of First United from May 2001 to November 2002. The Commission’s complaint alleges that from at least June 2001 until August 2003 the defendants offered and sold securities called “Asset Placement Agreements” in unregistered transactions to more than 150 investors in at least 18 states. Through cold calls, seminars, sales agents and newspaper advertisements, First United raised over $1.38 million. In connection with the offer and sale of securities, according to the complaint, Hall and Willis made misrepresentations and omissions of material fact to investors concerning, among other things, the use of investor funds, expected returns, and the investment risks, including the following. · The Asset Placement Agreements offered fixed rates of return as unrealistically high as 15% per month or 180% per year. · First United, Hall and Willis represented that the investment did not pose any risk to investors’ principal. · First United, Hall and Willis represented that investors’ pooled funds would be invested in real estate in Washington, D.C., to assist lower and moderate income residents in a “friendly real estate development system” to assist residents who might be displaced “by the market pressures of gentrification.” In fact, the defendants invested no funds in real estate projects in Washington, D.C., or elsewhere. · First United, Hall and Willis used most of the funds invested to pay the “capital gains” of earlier investors, and dissipated the remaining funds in personal use and in paying the alleged operating expenses of First United. The defendants did not inform investors that their funds would not be invested in real estate but instead would be used to pay the “capital gains” of earlier investors. · First United, Hall and Willis issued misleading account statements to investors misrepresenting returns on investments that did not exist. The Commission alleges that the proposed defendants violated Sections 5(a), 5(c) and 17(a) of the Securities Act, and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. The Commission is seeking permanent injunctions, disgorgement with prejudgment interest and civil penalties from each of the proposed defendants. The Commission also seeks a permanent conduct-based injunction enjoining Hall from participating in any sale or offer of any security in an unregistered transaction. The Commission acknowledges the assistance and cooperation of the United States Attorney’s Office for the District of Columbia and the United States Postal Inspection Service in this matter. Simultaneous with the filing of the Commission’s complaint, the United States Attorney’s Office for the District of Columbia filed a two count criminal information charging Carletus Willis with conspiracy to commit mail fraud and mail fraud in the United States District Court for the District of Columbia. [SEC v. First United Financial Group, LLC, Civ. Action No. 04-1601, D.D.C] (LR-18886) INVESTMENT COMPANY ACT RELEASES BARCLAYS GLOBAL FUND ADVISORS, ET AL. A notice has been issued giving interested persons until October 4, 2004, to request a hearing on an application filed by Barclays Global Fund Advisors, et al., to amend certain prior orders under Section 6(c) of the Investment Company Act for an exemption from Sections 2(a)(32), 5(a)(1), 22(d) and 22(e) of the Act and Rule 22c-1 under the Act, and under Sections 6(c) and 17(b) of the Act for an exemption from Sections 17(a)(1) and (a)(2) of the Act. The order would amend a prior order to permit a registered open-end management investment company to offer additional series that operate as exchange-traded funds and that are based on specified foreign equity securities indices. The order also would amend the prior order and certain other prior orders to permit exchange-traded funds that principally invest in foreign equity securities to invest in depositary receipts. (Rel. IC-26597 - September 14) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-Phlx-2004-49) and Amendment No. 1 filed by the Philadelphia Stock Exchange to relating to fees applicable to the Exchange’s electronic trading platform, Phlx XL, has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected to be made in the Federal Register during the week of September 13. (Rel. 34-50332) A proposed rule change (SR-NYSE-2004-45) filed with the Commission by the New York Stock Exchange to rescind advice previously provided regarding the calculation of transaction fees has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of September 13. (Rel. 34-50357) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change and Amendment No. 1 thereto filed by the American Stock Exchange and noticed and approved on an accelerated basis Amendment Nos. 2 and 3 to the proposed rule change (SR-Amex-2004-23) relating to generic listing standards for trust certificate securities linked to a portfolio of investment grade securities, pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of September 13. (Rel. 34-50355) PROPOSED RULE CHANGES A proposed rule change (SR-CBOE-2004-41) has been filed by the Chicago Board Options Exchange under Rule 19b-4 relating to minimum size guarantees for certain Linkage orders. Publication of the proposal is expected in the Federal Register during the week of September 13. (Rel. 34-50340) A proposed rule change (SR-BSE-2004-14), and Amendment No. 1 thereto, has been filed by the Boston Stock Exchange under Rule 19b-4 relating to minimum size guarantees for certain Linkage orders. Publication of the proposal is expected in the Federal Register during the week of September 13. (Rel. 34-50341) A proposed rule change (SR-Phlx-2004-16) has been filed by the Philadelphia Stock Exchange under Rule 19b-4 relating to minimum size guarantees for certain Linkage orders. Publication of the proposal is expected in the Federal Register during the week of September 13. (Rel. 34-50342) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change submitted by the Pacific Exchange (SR-PCX-2004-29) pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 and Rule 19b-4 to amend the PCXE Minor Rule Plan and Recommended Fine Schedule to add a provision for failure to maintain continuous, two-sided Q orders in those securities in which a PCXE market maker is registered to trade. Publication of the order is expected in the Federal Register during the week of September 13. (Rel. 34-50356) DELISTINGS GRANTED An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Class A Common Stock, $.001 par value, of Engenio Information Technologies, Inc., effective at the close of business on September 10. (Rel. 34-50345) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $1.00 par value, of Annuity and Life Re (Holdings), Ltd. effective at the opening of business on September 14. (Rel. 34-50364) 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 CURRENT TECHNOLOGY CORP, 800 WEST PENDER ST STE 1250, VANCOUVER BC CANADA, A1, M5J 2S, 3,000,000 ($900,000.00) Equity, (File 333-118953 - Sep. 14) (BR. 05) SB-2 ASPENBIO INC, 1585 S. PERRY STREET, ASPENBIO INC., CASTLE ROCK, CO, 80104, (303) 794-2000 - 13,564,027 ($12,071,985.00) Equity, (File 333-118954 - Sep. 14) (BR. 01) S-3 GOLDEN STAR RESOURCES LTD, 10901 WEST TOLLER DRIVE, SUITE 300, LITTLETON, CO, 80127, 3038309000 - 0 ($289,228,000.00) Equity, (File 333-118956 - Sep. 14) (BR. 04) S-4 GOLDEN STAR RESOURCES LTD, 10901 WEST TOLLER DRIVE, SUITE 300, LITTLETON, CO, 80127, 3038309000 - 0 ($300,000,000.00) Equity, (File 333-118957 - Sep. 14) (BR. 04) S-8 GOLDEN STAR RESOURCES LTD, 10901 WEST TOLLER DRIVE, SUITE 300, LITTLETON, CO, 80127, 3038309000 - 0 ($25,920,000.00) Equity, (File 333-118958 - Sep. 14) (BR. 04) S-3 OREGON STEEL MILLS INC, 1000 SW BROADWAY, STE 2200, PORTLAND, OR, 97205, 5032405788 - 0 ($127,650,000.00) Equity, (File 333-118959 - Sep. 14) (BR. 06) S-8 GFY FOODS INC, 601 DEERFIELD PARKWAY, ., BUFFALO GROVE, IL, 60089, 8473537554 - 23,000,000 ($230,000.00) Equity, (File 333-118960 - Sep. 14) (BR. 04) S-8 INTERNATIONAL BROADCASTING CORP /NV/, 8059385573 - 15,000,000 ($330,000.00) Equity, (File 333-118961 - Sep. 14) (BR. 05) S-8 SUNTRUST BANKS INC, 919 E MAIN ST, RICHMOND, VA, 23219, 8047827107 - 12,000,000 ($815,040,000.00) Equity, (File 333-118963 - Sep. 14) (BR. 07) SB-2 BIOFIELD CORP \DE\, 7707408180 - 13,402,350 ($3,216,564.00) Equity, (File 333-118964 - Sep. 14) (BR. 36) S-1 S&P MANAGED FUTURES INDEX FUND LP, C/O REFCOFUND HOLDINGS LLC, 550 W JACKSON STE 1300, CHICAGO, IL, 60661, 3127882000 - 0 ($500,000,000.00) Limited Partnership Interests, (File 333-118965 - Sep. 14) (BR. 07) S-3 CASUAL MALE RETAIL GROUP INC, 555 TURNPIKE STREET, CANTON, MA, 02021, 7818215900 - 1,818,504 ($10,783,729.00) Equity, (File 333-118966 - Sep. 14) (BR. 02) S-8 Intermix Media, Inc., 6060 CENTER DRIVE, SUITE 300, LOS ANGELES, CA, 90045, 3102151001 - 3,000,000 ($6,840,000.00) Equity, (File 333-118967 - Sep. 14) (BR. 02) SB-2 DOBI MEDICAL INTERNATIONAL INC, 1200 MACARTHUR BLVD, MAHWAH, NJ, 07430, 2017606464 - 58,030,920 ($85,885,759.40) Other, (File 333-118968 - Sep. 14) (BR. 09) S-8 FOREST LABORATORIES INC, 909 THIRD AVENUE, NEW YORK, NY, 10022, 2124217850 - 6,000,000 ($257,280,000.00) Equity, (File 333-118969 - Sep. 14) (BR. 01) S-3 TRANSGENOMIC INC, 12325 EMMET ST, OMAHA, NE, 68164, 4027385480 - 0 ($3,832,724.00) Equity, (File 333-118970 - Sep. 14) (BR. 36) S-8 PFS BANCORP INC, SECOND & BRIDGE STREETS, AURORA, IN, 47001, 8129260631 - 152,088 ($2,980,531.80) Equity, (File 333-118971 - Sep. 14) (BR. 07) S-8 COHEN & STEERS INC, 757 THIRD AVENUE 20TH FLOOR, NEW YORK, NY, 10017, 212 832 3232 - 10,000,000 ($151,300,000.00) Equity, (File 333-118972 - Sep. 14) (BR. 07) S-4 RURAL CELLULAR CORP, 3905 DAKOTA ST SW, P O BOX 2000, ALEXANDRIA, MN, 56308, 3207622000 - 0 ($510,000,000.00) Non-Convertible Debt, (File 333-118973 - Sep. 14) (BR. 37) S-3 GENERAL ELECTRIC CAPITAL CORP, 260 LONG RIDGE RD, STAMFORD, CT, 06927, 2033574000 - 0 ($4,000,000,000.00) Non-Convertible Debt, (File 333-118974 - Sep. 14) (BR. 07) S-3 JP MORGAN CHASE COMMERCIAL MORTGAGE SECURITIES CORP, C/O STATE STREET BANK & TRUST CO, TWO INTERNATIONAL PLACE 5TH FLOOR, BOSTON, MA, 02110, 2126483063 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-118975 - Sep. 14) (BR. 05) S-8 NOBLE ENERGY INC, 100 GLENBOROUGH, SUITE 100, HOUSTON, TX, 77067, 2818723100 - 1,000,000 ($53,700,000.00) Equity, (File 333-118976 - Sep. 14) (BR. 04) S-8 NOBLE ENERGY INC, 100 GLENBOROUGH, SUITE 100, HOUSTON, TX, 77067, 2818723100 - 500,000 ($26,850,000.00) Equity, (File 333-118977 - Sep. 14) (BR. 04) S-8 TEVA PHARMACEUTICAL INDUSTRIES LTD, 5 BAZEL ST, P O B 3190, PETACH TIKVA, L3, 49131, 8,219,896 ($146,908,883.00) Equity, (File 333-118978 - Sep. 14) (BR. 01) S-8 SIEBEL SYSTEMS INC, 2207 BRIDGEPOINTE PARKWAY, SAN MATEO, CA, 94404, 6504775000 - 150,000,000 ($150,000,000.00) Other, (File 333-118979 - Sep. 14) (BR. 03) SB-2 Yukon Resources Corp., 206-475 HOWE ST., VANCOUVER, A1, V6C 2B3, 604 629-1075 - 3,195,000 ($159,750.00) Equity, (File 333-118980 - Sep. 14) (BR. ) S-8 PALOMAR ENTERPRISES INC, 1802 N. CARSON STREET, NO. 212-2705, CARSON CITY, NE, 89701-1230, 7758870670 - 0 ($995,000.00) Equity, (File 333-118981 - Sep. 14) (BR. 05) S-1 Hometown Community Bancshares, Inc., P.O. BOX 218, BRASELTON, GA, 30517, 706-654-3199 - 1,200,000 ($12,000,000.00) Equity, (File 333-118982 - Sep. 14) (BR. ) S-8 PHARSIGHT CORP, 800 WEST EL CAMINO REAL, STE 200, PALO ALTO, CA, 94040, 6503143800 - 2,000,000 ($1,860,000.00) Equity, (File 333-118983 - Sep. 14) (BR. 03) S-8 TAKE TWO INTERACTIVE SOFTWARE INC, 622 BROADWAY, NEW YORK, NY, 10012, 2125362842 - 2,000,000 ($62,880,000.00) Equity, (File 333-118984 - Sep. 14) (BR. 03) S-8 TAKE TWO INTERACTIVE SOFTWARE INC, 622 BROADWAY, NEW YORK, NY, 10012, 2125362842 - 300,000 ($9,576,000.00) Equity, (File 333-118985 - Sep. 14) (BR. 03) 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: . NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------ ACCESS INTEGRATED TECHNOLOGIES INC 4.01 09/09/04 ACE SECURITIES CORP DE 8.01,9.01 09/14/04 ACTIVEWORLDS COM INC 1.01,9.01 09/09/04 ADESA INC 8.01,9.01 09/14/04 ADVANCE AUTO PARTS INC DE 5.02,7.01,9.01 09/10/04 AEGIS COMMUNICATIONS GROUP INC DE 5.02 09/08/04 AFFILIATED MANAGERS GROUP INC DE 7.01,9.01 09/14/04 AGL RESOURCES INC GA 8.01 09/02/04 AIRGATE PCS INC /DE/ DE 1.01,9.01 09/14/04 ALLIANCE IMAGING INC /DE/ DE 5.02 09/08/04 ALLIED HOLDINGS INC GA 3.01 09/09/04 ALLIED WASTE INDUSTRIES INC DE 7.01 09/14/04 AMERICAN BILTRITE INC DE 5.02,5.03,9.01 09/11/04 AMERICAN CAMPUS COMMUNITIES INC MD 8.01,9.01 08/13/04 AMERICAN COMMERCE SOLUTIONS DE 1.02,9.01 09/10/04 AMEND AMERICAN EXPRESS CO NY 7.01 09/14/04 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE 8.01,9.01 09/13/04 AMERICAN ORIENTAL BIOENGINEERING INC CO 2.01,9.01 09/08/04 AMERICAS CARMART INC TX 2.02,9.01 09/09/04 AMIS HOLDINGS INC 1.01,3.02,8.01,9.01 09/09/04 AMREIT TX 2.01,9.01 09/14/04 AMREP CORP OK 2.02,9.01 09/14/04 ANADYS PHARMACEUTICALS INC 1.01,2.03 09/08/04 ANDRESMIN GOLD CORP MT 5.02,8.01 09/10/04 ASSET BACKED FUNDING CORP C BASS MOR DE 8.01,9.01 08/25/04 ASSURANCEAMERICA CORP NV 8.01 09/14/04 ATLAS AIR INC DE 8.01,9.01 09/13/04 ATLAS AIR WORLDWIDE HOLDINGS INC DE 8.01,9.01 09/13/04 AVADO BRANDS INC GA 8.01,9.01 09/14/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 09/13/04 BARRY R G CORP /OH/ OH 1.01,5.02,9.01 09/09/04 BEAR STEARNS ARM TRUST, MORTGAGE PASS DE 9.01 08/30/04 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 08/31/04 BEHRINGER HARVARD MID TERM VALUE ENHA TX 9.01 09/13/04 AMEND BLACK WARRIOR WIRELINE CORP DE 1.01,2.03,9.01 09/09/04 BLUE DOLPHIN ENERGY CO DE 1.01,2.03,3.02,5.02,8.01,9.01 09/14/04 BRANDYWINE OPERATING PARTNERSHIP LP / DE 8.01,9.01 09/13/04 BRANDYWINE REALTY TRUST MD 8.01,9.01 09/13/04 CACHE INC FL 5.02 09/09/04 CALLAWAY GOLF CO /CA DE 8.01,9.01 09/14/04 CALPINE CORP DE 1.01,2.01,2.05,8.01,9.01 09/02/04 AMEND CAN AM AUTO SALES INC NV 5.02,8.01 09/10/04 CANDIES INC DE 4.02 09/09/04 CENTRAL BANCORP INC /MA/ MA 1.01,9.01 09/13/04 CENTRAL PACIFIC FINANCIAL CORP HI 8.01,9.01 09/13/04 CENTRAL VERMONT PUBLIC SERVICE CORP VT 7.01 09/14/04 CHIQUITA BRANDS INTERNATIONAL INC NJ 8.01,9.01 09/14/04 CHIQUITA BRANDS INTERNATIONAL INC NJ 8.01,9.01 09/14/04 CIB MARINE BANCSHARES INC WI 5.02 09/10/04 CIT GROUP INC DE 8.01,9.01 09/13/04 CNL Hotels & Resorts, Inc. MD 8.01 09/09/04 COLONIAL TRUST CO /AZ AZ 2.01 08/31/04 COMARCO INC CA 7.01 09/14/04 COMERICA INC /NEW/ DE 7.01 09/14/04 CONCENTRA OPERATING CORP NV 7.01,9.01 09/13/04 CONSECO INC DE 1.01,9.01 09/13/04 CONVERSION SERVICES INTERNATIONAL INC DE 9.01 06/28/04 AMEND CRAFTMADE INTERNATIONAL INC DE 2.02,7.01,9.01 09/14/04 CREDENCE SYSTEMS CORP DE 1.01,9.01 09/09/04 CRITICAL THERAPEUTICS INC DE 1.01 09/08/04 CVS CORP DE 5.02,9.01 09/14/04 CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 07/14/04 CWALT INC 8.01,9.01 05/27/04 CWALT INC 8.01,9.01 06/29/04 CWALT INC 8.01,9.01 07/29/04 CWALT INC 8.01,9.01 07/27/04 CWALT INC 8.01,9.01 06/29/04 CWMBS INC DE 8.01,9.01 09/10/04 CYTOGEN CORP DE 1.01 09/10/04 D&E COMMUNICATIONS INC PA 7.01,9.01 09/14/04 DALECO RESOURCES CORP DE 4.01 09/14/04 DAOU SYSTEMS INC DE 5.02,9.01 09/09/04 DELTA PETROLEUM CORP/CO CO 2.02,9.01 09/13/04 DIAMETRICS MEDICAL INC MN 1.01,5.02,9.01 09/14/04 DIAMETRICS MEDICAL INC MN 4.01,9.01 09/14/04 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 09/13/04 DIGITAL COLOR PRINT INC DE 8.01,9.01 08/01/04 DILLARD ASSET FUNDING CO DE 8.01,9.01 08/16/04 DOVER CORP DE 1.01,2.03,9.01 09/08/04 DUCKWALL ALCO STORES INC KS 1.01,2.03,9.01 09/14/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 09/09/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 09/10/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 09/09/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 09/09/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 09/09/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 09/09/04 DVI RECEIVABLES VIII LLC DE 8.01,9.01 09/09/04 DVI RECEIVABLES XIX LLC DE 8.01,9.01 09/09/04 DVI RECEIVABLES XVIII LLC DE 8.01,9.01 09/09/04 ECB BANCORP INC NC 7.01,9.01 09/14/04 ELECSYS CORP KS 2.02,9.01 09/14/04 EMERGING MARKETS TELECOMMUNICATIONS F MD 8.01,9.01 09/14/04 ENDEAVOUR INTERNATIONAL CORP NV 8.01,9.01 09/14/04 ENDO PHARMACEUTICALS HOLDINGS INC DE 7.01,9.01 09/14/04 ENDOCARE INC DE 1.01,3.02,5.02 09/10/04 ENRON CORP/OR/ OR 8.01 09/10/04 ENTERPRISE PRODUCTS PARTNERS L P DE 8.01,9.01 09/14/04 EPICUS COMMUNICATIONS GROUP INC FL 8.01 09/14/04 EXPLORATIONS GROUP INC DE 2.01,3.02,5.01,5.02,9.01 09/09/04 FASTFUNDS FINANCIAL CORP NV 2.01,9.01 09/13/04 AMEND FENTURA FINANCIAL INC MI 7.01,9.01 09/09/04 FIDELITY NATIONAL FINANCIAL INC /DE/ DE 1.01,9.01 09/08/04 FIFTH THIRD BANCORP OH 7.01,9.01 09/14/04 FIRST HARTFORD CORP ME 7.01 09/14/04 FIRST VIRTUAL COMMUNICATIONS INC DE 1.01,2.01 09/08/01 FIRSTENERGY CORP OH 8.01,9.01 09/09/04 FLEETWOOD ENTERPRISES INC/DE/ DE 2.02 09/07/04 FMC CORP DE 7.01 09/09/04 FORMFACTOR INC DE 8.01 09/14/04 FOSSIL INC DE 8.01 09/14/04 FRANKLIN FINANCIAL SERVICES CORP /PA/ PA 8.01,9.01 09/09/04 FRANKLIN LAKE RESOURCES INC /NV NV 7.01,9.01 09/13/04 FRANKLIN LAKE RESOURCES INC /NV NV 7.01,9.01 09/14/04 AMEND FREMONT MORTGAGE SECURITIES CORP DE 8.01,9.01 08/30/04 FULTON FINANCIAL CORP PA 7.01,9.01 09/13/04 AMEND GABELLI ASSET MANAGEMENT INC NY 8.01 09/14/04 GARMIN LTD 7.01 09/14/04 GASCO ENERGY INC NV 4.01,9.01 09/08/04 GENTEK INC DE 8.01,9.01 09/14/04 GETTY IMAGES INC DE 5.03,9.01 09/09/04 GK INTELLIGENT SYSTEMS INC DE 2.02,9.01 09/07/04 GMX RESOURCES INC OK 1.01,9.01 09/09/04 GOODYS FAMILY CLOTHING INC /TN TN 8.01,9.01 09/14/04 GRAHAM PACKAGING HOLDINGS CO DE 7.01,9.01 09/14/04 GS Mortgage GSAA Home Eq. Trust 2004- DE 8.01,9.01 08/31/04 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 09/13/04 GUILFORD PHARMACEUTICALS INC DE 8.01,9.01 09/14/04 HANCOCK JOHN LIFE INSURANCE CO MA 8.01,9.01 09/13/04 HARKEN ENERGY CORP DE 1.01,9.01 09/14/04 HARTMAN COMMERCIAL PROPERTIES REIT TX 2.01,9.01 09/08/04 HEALTH NET INC DE 8.01 09/13/04 HEALTHSOUTH CORP DE 5.02 09/09/04 HERITAGE PROPERTY INVESTMENT TRUST IN MD 5.02 09/10/04 HIENERGY TECHNOLOGIES INC DE 9.01 09/14/04 HOLLY CORP DE 7.01,9.01 09/13/04 HORIZON HEALTH CORP /DE/ DE 5.02,9.01 09/10/04 HUB INTERNATIONAL LTD A6 2.01,9.01 09/01/04 AMEND HUBEI PHARMACEUTICAL GROUP LTD NV 1.01,9.01 09/10/04 HUGHES SUPPLY INC FL 8.01 09/14/04 IBIS TECHNOLOGY CORP MA 8.01 09/14/04 IBT BANCORP INC /MI/ MI 5.02,9.01 09/12/04 ILINC COMMUNICATIONS INC DE 5.02,9.01 08/20/04 IndyMac INDX Mortgage Loan Trust 2004 8.01,9.01 06/29/04 INLAND RETAIL REAL ESTATE TRUST INC MD 1.01,5.03,8.01,9.01 09/14/04 INLAND WESTERN RETAIL REAL ESTATE TRU MD 2.01,9.01 09/07/04 INMEDICA DEVELOPMENT CORP UT 2.01,9.01 09/07/04 INSIGHTFUL CORP DE 7.01,9.01 09/14/04 INTEGRATED BIOPHARMA INC DE 9.01 09/14/04 INTEGRATED ENVIRONMENTAL TECHNOLOGIES DE 8.01,9.01 09/09/04 INTEL CORP DE 5.03 09/08/04 INTELLIGROUP INC NJ 7.01 09/14/04 INTERCEPT INC GA 1.01,9.01 09/08/04 INTERNAP NETWORK SERVICES CORP DE 3.03,9.01 09/14/04 INTERNATIONAL CARD ESTABLISHMENT INC DE 1.01,2.01,9.01 09/08/04 INTERNATIONAL MICROCOMPUTER SOFTWARE CA 7.01,9.01 09/13/04 INTERWEST MEDICAL CORP OK 8.01 09/10/04 IPCS INC DE 1.01,9.01 09/08/04 IPCS INC DE 1.01,9.01 08/24/04 ISONICS CORP CA 3.02 09/10/04 IWT TESORO CORP NV 4.01,9.01 09/10/04 J CREW GROUP INC NY 7.01,9.01 09/14/04 J NET ENTERPRISES INC NV 2.01,9.01 09/09/04 JP MORTGAGE CHASE COMM MORT PASS THR DE 8.01,9.01 09/13/04 JPMorgan Chase Commercial Mortgage Se DE 8.01,9.01 09/13/04 JUPITER MARINE INTERNATIONAL HOLDINGS FL 3.02 09/13/04 KERR MCGEE CORP /DE DE 7.01,9.01 09/14/04 KFORCE INC FL 8.01,9.01 09/08/04 KINTERA INC 3.02 09/08/04 KROGER CO OH 2.02,9.01 09/14/04 L & L FINANCIAL HOLDINGS INC NV 5.02 09/01/04 L & L FINANCIAL HOLDINGS INC NV 5.02 09/01/04 LAIDLAW INTERNATIONAL INC DE 5.02,9.01 09/13/04 LEHMAN ABS CORP AT&T WIRELESS SERV NO DE 8.01,9.01 09/01/04 LEHMAN ABS CORP BCKD TR CRTS CORN DB DE 8.01,9.01 09/01/04 LEHMAN ABS CORP BCKD TR CRTS TOYS R U DE 8.01,9.01 09/01/04 LEHMAN ABS CORP COR BK TR CER CORN DE DE 8.01,9.01 09/01/04 LEHMAN ABS CORP DAIMLERCHRYSLER DEBEN DE 8.01,9.01 09/01/04 LEHMAN ABS CORP KINDER MORGAN DEBEN B DE 8.01,9.01 09/01/04 LIBERTY PROPERTY TRUST MD 1.01,9.01 09/14/04 LOWRANCE ELECTRONICS INC DE 7.01 09/14/04 LTC PROPERTIES INC MD 7.01 09/13/04 LYNCH CORP IN 1.01,9.01 09/14/04 MANTECH INTERNATIONAL CORP DE 5.02,8.01 09/10/04 MASS MEGAWATTS WIND POWER INC MA 2.02,9.01 09/14/04 MASTR Alternative Loan Trust 2004-8 DE 8.01,9.01 08/30/04 MAXXAM INC DE 1.01 09/14/04 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 09/14/04 MBNA CORP MD 8.01 09/14/04 MBNA CORP MD 5.02 09/14/04 MENTOR CORP /MN/ MN 8.01,9.01 09/14/04 MERRILL LYNCH MORT INV INC MLMI Serie DE 8.01,9.01 09/14/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/09/04 METRO-GOLDWYN-MAYER INC DE 1.01,8.01 09/13/04 MICROFIELD GROUP INC OR 5.03,9.01 09/08/04 MICRONETICS INC DE 5.02 09/09/04 MIDCAROLINA FINANCIAL CORP NC 8.01,9.01 08/20/04 MILLS CORP DE 1.01,5.02 09/08/04 MILLS LIMITED PARTNERSHIP DE 5.02 09/08/04 MITCHAM INDUSTRIES INC TX 2.02,9.01 09/14/04 MOLECULAR DEVICES CORP DE 8.01 09/07/04 MONEYGRAM INTERNATIONAL INC 7.01 09/14/04 MONTGOMERY REALTY GROUP INC NV 1.01,9.01 09/08/04 MORGAN STANLEY ABS CAPITAL I INC DE 2.01,9.01 09/09/04 MORGAN STANLEY ABS CAPITAL II INC 8.01,9.01 08/30/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 09/10/04 MTC TECHNOLOGIES INC DE 9.01 07/01/04 AMEND NANOBAC PHARMACEUTICALS INC FL 1.01,9.01 09/13/04 NARA BANCORP INC DE 4.01,9.01 09/08/04 NATIONAL MEDICAL HEALTH CARD SYSTEMS NY 7.01 09/14/04 NAVIDEC INC CO 2.01,5.01,9.01 09/10/04 NAVIGATORS GROUP INC DE 5.02 09/09/04 NEIMAN MARCUS GROUP INC DE 1.01,9.01 09/09/04 NETSOLVE INC DE 1.01,3.03,9.01 09/09/04 NEW ENGLAND REALTY ASSOCIATES LIMITED MA 2.01,9.01 08/25/04 NEW RIVER PHARMACEUTICALS INC VA 7.01,8.01,9.01 09/14/04 NEWALLIANCE BANCSHARES INC 8.01 09/12/04 NEWMONT MINING CORP /DE/ DE 5.02,9.01 09/09/04 NOVASTAR FINANCIAL INC MD 8.01,9.01 09/14/04 NRG ENERGY INC DE 8.01,9.01 09/13/04 NUI CORP /NJ/ NJ 8.01 09/09/04 NUTRACEA CA 3.02,9.01 09/08/04 NUVASIVE INC DE 8.01 09/14/04 NWH INC DE 2.02 09/14/04 OFFICE DEPOT INC DE 2.02,9.01 09/14/04 OFFSHORE LOGISTICS INC DE 1.01,9.01 09/09/04 OMNI ENERGY SERVICES CORP LA 2.01,9.01 09/13/04 AMEND ON SEMICONDUCTOR CORP DE 7.01,9.01 09/13/04 ONEIDA LTD NY 2.05,2.06,9.01 09/08/04 OPNET TECHNOLOGIES INC DE 1.01,7.01,9.01 09/14/04 OPTICAL CABLE CORP VA 2.02,9.01 09/08/04 ORACLE CORP /DE/ DE 2.02,9.01 09/14/04 PAC-WEST TELECOMM INC 3.01,9.01 09/10/04 PACKAGING DYNAMICS CORP DE 8.01,9.01 09/14/04 PENFORD CORP WA 7.01,9.01 09/13/04 PETROL OIL & GAS INC 3.02 09/09/04 PHOENIX INTERESTS INC 3.02 09/09/04 PNC FINANCIAL SERVICES GROUP INC PA 2.02,8.01,9.01 09/14/04 POORE BROTHERS INC DE 8.01 09/13/04 POWELL INDUSTRIES INC NV 5.02 09/10/04 PROQUEST CO DE 5.02,5.03 09/08/04 PROVINCE HEALTHCARE CO DE 8.01,9.01 09/14/04 PYR ENERGY CORP DE 8.01,9.01 09/09/04 QAD INC DE 8.01 09/14/04 QRS CORP DE 7.01,9.01 09/13/04 QT 5 INC DE 5.03 09/07/04 QUALITY DISTRIBUTION INC FL 1.01,3.01,5.02,9.01 09/09/04 RALI Series 2004-QS11 Trust 8.01,9.01 09/14/04 RAMP Series 2004-RS8 Trust DE 8.01,9.01 09/14/04 RASER TECHNOLOGIES INC UT 7.01,9.01 07/24/04 AMEND RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 09/14/04 RESIDENTIAL ASSET SECURITIES CORP DE 8.01,9.01 09/14/04 RESIDENTIAL FUNDING MORT SEC I INC RF DE 8.01,9.01 08/25/04 RESIDENTIAL FUNDING MORTGAGE SECURITI DE 8.01,9.01 08/25/04 RESIDENTIAL FUNDINGS MORTGAGE SEC RFM DE 8.01,9.01 08/25/04 RFMSI Series 2004-S1 Trust DE 8.01,9.01 08/25/04 RFMSI Series 2004-S5 Trust DE 8.01,9.01 08/25/04 RFMSI Series 2004-S7 Trust DE 8.01,9.01 08/25/04 RFMSI Series 2004-SA1 Trust DE 8.01,9.01 08/25/04 RITA MEDICAL SYSTEMS INC DE 8.01 09/14/04 RUDOLPH TECHNOLOGIES INC DE 8.01,9.01 09/14/04 RUSSELL CORP AL 1.01,5.02,9.01 09/09/04 RYERSON TULL INC /DE/ DE 2.05 09/14/04 SAUCONY INC MA 8.01 09/09/04 SAXON CAPITAL INC DE 1.01,8.01,9.01 09/13/04 SCANSOFT INC DE 4.01,9.01 09/08/04 SCANVEC AMIABLE LTD 5.02,9.01 09/08/04 SEACOAST BANKING CORP OF FLORIDA FL 8.01 09/09/04 SI INTERNATIONAL INC DE 7.01 09/14/04 SI INTERNATIONAL INC DE 8.01,9.01 09/14/04 SIGA TECHNOLOGIES INC DE 7.01,9.01 09/14/04 SINA CORP 7.01,9.01 09/09/04 SIRVA INC DE 7.01 09/10/04 SiVault Systems, Inc. NV 3.02 08/26/04 SL GREEN REALTY CORP MD 1.01,9.01 09/08/04 SLABSDIRECT COM INC DE 4.01,9.01 06/01/04 AMEND SMITH A O CORP DE 7.01,9.01 09/13/04 SOUTHERN UNION CO DE 1.01,9.01 09/10/04 STARBERRYS CORP NV 2.01,5.02,8.01 06/16/04 STARTEK INC DE 1.01,9.01 09/08/04 STEELCLOUD INC VA 2.02,9.01 09/14/04 STERION INC MN 2.01,9.01 07/01/04 AMEND Structured Adjustable Rate Mortgage L DE 8.01,9.01 08/30/04 Structured Adjustable Rate Mortgage L DE 8.01,9.01 08/30/04 STRUCTURED PRODUCTS CORP CAST STEP UP DE 8.01,9.01 09/02/04 STRUCTURED PRODUCTS CORP CAST STEP UP DE 8.01,9.01 09/01/04 STRUCTURED PRODUCTS CORP CASTSM STEP DE 8.01,9.01 09/01/04 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 09/01/04 STRUCTURED PRODUCTS CORP TIERS R INFL DE 8.01,9.01 09/01/04 STRUCTURED PRODUCTS CORTS TRUST FOR J DE 8.01,9.01 09/01/04 SUNTRUST BANKS INC GA 2.02,7.01,9.01 09/13/04 SUPERCLICK INC WA 2.02,9.01 09/13/04 TARGETED GENETICS CORP /WA/ WA 7.01 09/14/04 TECO ENERGY INC FL 8.01,9.01 09/10/04 TELEFLEX INC DE 5.04,9.01 09/14/04 TELEMETRIX INC DE 8.01 09/10/04 TELEWEST GLOBAL INC 5.02,9.01 09/08/04 TERAYON COMMUNICATION SYSTEMS DE 7.01,9.01 09/09/04 TERAYON COMMUNICATION SYSTEMS DE 1.01,5.02,9.01 09/08/04 TEXAS REGIONAL BANCSHARES INC TX 8.01,9.01 09/14/04 THOMAS & BETTS CORP TN 5.02 09/13/04 TISSERA INC WA 5.02 09/07/04 TRUSTMARK CORP MS 5.02 09/14/04 TS&B HOLDINGS INC 8.01 09/14/04 UNIONBANCORP INC DE 2.01,9.01 09/14/04 UNITED RENTALS INC /DE DE 5.02,9.01 09/13/04 UNOVA INC DE 1.01 09/08/04 VA SOFTWARE CORP DE 1.01,9.01 09/08/04 VALLEY NATIONAL BANCORP NJ 7.01 09/14/04 VELOCITY ASSET MANAGEMENT INC DE 1.01,5.02,9.01 09/08/04 VESTIN GROUP INC NV 2.01 09/10/04 VIAD CORP DE 8.01,9.01 09/13/04 VIASTAR MEDIA CORP NV 5.02 08/06/04 VIDEO DISPLAY CORP GA 5.02 09/13/04 VINEYARD NATIONAL BANCORP CA 5.02 09/08/04 VISIONGATEWAY INC NV 2.01,5.01,5.02,7.01,9.01 09/14/04 AMEND VOLT INFORMATION SCIENCES, INC. NY 2.02,9.01 09/13/04 WATERS INSTRUMENTS INC MN 2.02,9.01 09/13/04 WELLS REAL ESTATE FUND II GA 9.01 07/01/04 AMEND WELLS REAL ESTATE FUND II-OW GA 9.01 07/01/04 AMEND WELLS REAL ESTATE FUND III L P GA 9.01 07/01/04 AMEND WELLS REAL ESTATE FUND VI L P GA 9.01 07/01/04 AMEND WELLS REAL ESTATE FUND VII L P GA 9.01 07/01/04 AMEND WHOLESALE AUTO RECEIVABLES CORP DE 9.01 09/14/04 WILSON BANK HOLDING CO TN 7.01,9.01 09/14/04 WORLD AIRWAYS INC /DE/ DE 8.01,9.01 09/10/04 WORLDWIDE RESTAURANT CONCEPTS INC DE 5.02,9.01 09/08/04 WYNN RESORTS LTD 1.01,2.03 09/14/04 XTO ENERGY INC DE 8.01 09/07/04 XTRANA INC DE 8.01,9.01 09/13/04 YOCREAM INTERNATIONAL INC OR 2.02,9.01 09/14/04 ZANETT INC DE 2.03 09/14/04