SEC NEWS DIGEST Issue 2004-188 September 29, 2004 COMMISSION ANNOUNCEMENTS ORDER GRANTING PETITION FOR REVIEW The Commission issued an order granting Marshall Spiegel’s petition for review of the staff's action approving proposed rule change SR-CBOE-2004- 16 (Rel. 34-50028 dated July 15, 2004) relating to exercise rights holders. The order gives any party or other person 15 days from the date of the order to submit views on the matter, and continues in effect the stay of the determination made by delegated authority. (Rel. 34- 50464) ENFORCEMENT PROCEEDINGS COMMISSION INSTITUTES ADMINISTRATIVE PROCEEDINGS AGAINST SAN DIEGO AREA BROKER MARSHALL KLEIN BASED UPON HIS CONVICTION ON CHARGE OF CONSPIRACY TO COMMIT WIRE, MAIL AND SECURITIES FRAUD On September 28, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b)(6) of the Securities Exchange Act of 1934 against Marshall S. Klein (Klein). Klein, age 43, of San Diego, California, is a registered representative associated with World Trade Financial, a San Diego area broker-dealer. In the Order, the Division of Enforcement alleges that, on Jan. 12, 2004, Klein pled guilty in federal court in San Diego to one felony count of conspiracy to commit wire, mail and securities fraud. On Aug. 20, 2004, Klein was sentenced to three years of supervised probation. A hearing will be convened by an administrative law judge to determine whether the allegations in the Order are true and what, if any, remedial sanctions against Klein are appropriate in the public interest pursuant to Section 15(b)(6) of the Exchange Act. The Commission directed that the Administrative Law Judge shall issue an initial decision in this matter within 210 days from the date of service of the Order. (Rel. 34- 50459; File No. 3-11688) COMMISSION SANCTIONS ALAN BRIAN BOND FOR PARTICIPATION IN KICKBACK AND CHERRY- PICKING SCHEMES On September 28, the Commission instituted and simultaneously settled a public administrative proceeding against Alan Brian Bond, 43, of Upper Montclair, New York, and Albriond Capital Management, LLC (Albriond). The Respondents, without admitting or denying the Commission’s findings, consented to an order barring Bond from association with any broker, dealer or investment adviser and revoking Albriond’s registration as an investment adviser. The order was based on the entry of a permanent injunction by consent in a related civil action against Bond and Albriond. The Commission’s complaint in the civil action alleged that Bond, from at least September 1993 through November 1998, through his former investment advisory firm, Bond, Procope Capital Management, received over $6.9 million in commission kickbacks from three brokerage firms. The kickbacks, which were siphoned off of the investment returns of Bond’s clients in the form of mark-ups or mark-downs on principal trades, were used by Bond to finance an opulent personal lifestyle that included the purchase of more than 75 luxury and antique automobiles and a large home and beachfront condominium in Florida. On Aug. 10, 2001, the Commission filed an amended complaint and added allegations that Bond filed a false Form ADV, and that beginning in March 2000, Bond, through his advisory firm, Albriond, participated in an ongoing trade allocation or “cherry-picking scheme,” in which Bond allocated the majority of profitable trades to himself, realizing actual profits of nearly $6.6 million, and the majority of unprofitable trades to three of his advisory clients, causing them to lose a total of over $56.8 million. Bond and Albriond, without admitting or denying the Commission’s allegations, consented to the entry of a judgment permanently enjoining them from future violations of the antifraud provisions of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and Sections 206(1), 206(2) and 207 of the Investment Advisers Act of 1940, and additionally enjoining Bond from future violations of Section 17(a) of the Securities Act of 1933. (Rel. 34-50462; IA-2307; File No. 3- 11689) IN THE MATTER OF CLARKE BLIZZARD The application of Clarke T. Blizzard (Blizzard) for reimbursement of expenses he incurred in defending against charges brought against him in an administrative proceeding has been denied. He had applied for reimbursement pursuant to the Equal Access to Justice Act (EAJA), which allows small businesses and individuals of moderate means to recover expenses of defending against charges brought by the U.S. Government that are not “substantially justified.” Previously, the Commission cleared Blizzard, formerly associated with Shawmut Investment Advisers, Inc. (Shawmut), of Boston, of charges of aiding and abetting violations of the antifraud provisions of the securities laws by Shawmut, which had failed to disclose its practice of allocating brokerage commissions for transactions in client portfolios in return for referral of business. However, an administrative law judge concluded, the position of the Commission’s Division of Enforcement in prosecuting the charges was substantially justified within the meaning of the EAJA. (Initial Decision No. 260; File No. 3- 10007-EAJA) IN THE MATTER OF AGRA-TECH, INCORPORATED, ET AL.; PROCEEDINGS INSTITUTED AGAINST EIGHT COMPANIES THAT HAVE FAILED TO MAKE REQUIRED PERIODIC FILINGS The Commission today instituted public administrative proceedings pursuant to Section 12(j) of the Securities Exchange Act of 1934 (Exchange Act) against eight companies to determine whether the registration of their securities should be revoked or suspended for failure to file required periodic reports with the Commission in violation of Section 13(a) of the Exchange Act and Rules 13a-1 and 13a- 13 thereunder. The companies are: Agra-Tech, Incorporated, Consolidated Oil & Gas, Inc., Kilimanjaro Group.Com Inc., New Hampshire Industrials, Inc., Oyster Creek Group Inc., Savannah River Group, Inc., 2KSounds Corporation, and Xunantunich, Inc. (collectively, Respondents). The Division of Enforcement alleges in the Order Instituting Proceedings that all eight Respondents had common stock registered pursuant to Section 12(g) of the Exchange Act in 2000 or 2001. The Division of Enforcement further alleges that each of the Respondents is at least one year delinquent in its periodic filings, and that the Respondents have failed to heed delinquency letters sent to them by the Division of Corporation Finance requesting compliance with their periodic filing obligations. A hearing will be scheduled before an administrative law judge to determine whether allegations of the Division of Enforcement contained in the Order Instituting Proceedings are true, to provide the Respondents an opportunity to dispute the allegations, and to determine whether it is necessary and appropriate for the protection of investors to suspend or revoke the registration of the Respondents’ securities. Pursuant to the Commission's Rules of Practice, an initial decision shall be issued by the administrative law judge within 120 days from service of the Order Instituting Proceedings upon the Respondents. (Rel. 34-50467; File No.3-11690) SEC BRINGS FRAUD AND INSIDER TRADING CHARGES AGAINST FORMER TOP EXECUTIVES OF NEXTCARD, INC. On September 28, the Commission filed securities fraud charges against the former Chairman, Chief Executive Officer (CEO) and three other senior officers of NextCard, Inc., a San Francisco, California-based credit card issuer. NextCard, which is now in bankruptcy, was the first major credit card issuer to offer cards exclusively over the Internet. According to the Commission’s complaint, beginning in at least November 2000, NextCard began to suffer higher than expected delinquencies and losses on its credit card loans—a reflection of customers paying their credit card bills late or not paying them at all. Instead of revealing these problems to investors, NextCard’s senior officers made a series of undisclosed, after-the-quarter accounting adjustments on NextCard’s books. The adjustments – which NextCard’s then-CEO described in his own handwritten notes as “accounting gimmickry” – made it appear that NextCard’s customers were paying their bills in a timely fashion, a key indicator of the financial health of a credit card issuer. In fact, NextCard’s business model of issuing credit cards over the Internet resulted in NextCard issuing cards to many customers with relatively poor credit who could not pay back their credit card loans in a timely fashion and, in many instances, not at all. Instead of accounting for these as bad loans and writing them off as uncollectible, as NextCard had done in previous quarters, NextCard simply reclassified many of these accounts as “fraudulent accounts,” which were not separately reported to the public, and then failed to tell anyone. Thus, defendants led stock analysts and investors to believe falsely that NextCard was meeting its projections and that its late-paying and uncollectible loans were rising only moderately, when in fact they were escalating rapidly. The Commission’s complaint charges the following former NextCard officers with financial fraud: former Chairman Jeremy Lent of Holualoa, Hawaii; former CEO, John Hashman of Danville, Calif.; former President and Chief Operating Officer Yinzi Cai of Palo Alto, Calif.; former Controller, Douglas Wachtel of San Francisco, Calif.; and former Chief Financial Officer, Bruce Rigione of New Canaan, Conn. The complaint, which was filed in federal district court in San Francisco, also charges Lent, Hashman, Cai and Wachtel with insider trading, based on their sale of NextCard stock at inflated prices during the course of the fraud. Lent sold approximately $7 million worth of NextCard stock, Hashman sold $321,000, Cai sold $423,000 and Wachtel sold $105,000. Lent’s stock sales were carried out through the Lent Family Trust, which is also named in the complaint as a relief defendant. The complaint alleges that NextCard failed to disclose to investors reclassifications or changes in its accounting methodology for late paying and uncollectible loans in its earnings releases and periodic reports for the fourth quarter of the 2000 fiscal year and the first and second quarters of 2001. In addition, the complaint alleges that for the second quarter of 2001 NextCard changed its methodology for calculating reserves for its uncollectible loans. This change reduced the amount of reserves the company had to set aside to cover expected losses on its loans by 15% to 25%, and artificially inflated the company’s reported net income for the second quarter of 2001. According to the complaint, in October 2001 the Office of the Comptroller of the Currency (OCC), which regulated NextCard’s subsidiary, NextBank, required NextCard to reverse the reclassifications and changes in accounting methodology. On Oct. 31, 2001, NextCard issued a press release stating that it was changing its accounting for uncollectible loans and that the OCC considered NextBank to be significantly undercapitalized. NextCard's stock price fell 84% that day, and the company went into bankruptcy the following year. The Commission’s complaint charges the defendants with committing and aiding and abetting fraud in violation of Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act), and Rule 10b-5 thereunder, as well as aiding and abetting NextCard’s violations of the same statue. The complaint also charges Lent, Hashman, Rigione and Wachtel with aiding and abetting NextCard’s violations of the reporting provisions of the Exchanges Act, Section 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder. Further, Lent, Hashman, Cai and Wachtel are charged in the complaint for violations of Section 17(a) of the Securities Act of 1933 (Securities Act) and for insider trading in violation of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. The complaint also charges Lent, Hashman and Cai as control persons for NextCard’s violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder and Hashman and Lent as control persons for NextCard’s violations of Section 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder. This is the second action brought by the Commission as a result of the financial fraud at NextCard. In September 2003, the Commission charged three former employees of NextCard’s independent auditors, Ernst and Young (E&Y), for altering and destroying E&Y’s working papers for the fiscal year 2000 audit of E&Y client NextCard, Inc. The Commission acknowledges the assistance and cooperation of the Federal Deposit Insurance Corporation and the Office of the Comptroller of the Currency. [SEC v. Jeremy Lent, et al., Case No. C-04-4088 FMS, NDCA] (LR-18905; AAE Rel. 2112) FOUR CHARGED WITH INSIDER TRADING IN CITIBANK’S TAKEOVER OF GOLDEN STATE BANCORP. The Commission filed insider trading charges against Mark Kelly, Martin Angel, John Buck and Chad Latvaaho. The Commission’s complaint alleges that in early May of 2002, Kelly, who was the chief financial officer of Auto One Finance, a subsidiary of Golden State Bancorp (GSB), was asked to assist with due diligence in advance of Citibank’s acquisition of GSB. Kelly immediately tipped his friends, Latvaaho and Angel, about the impending acquisition. Between May 10 and May 17, Angel purchased 330 GSB call option contracts based on his advance knowledge that Citibank was planning to acquire GSB. Angel also tipped his colleague, Buck, who purchased 150 call options and 2000 shares of GSB stock for his own account and 34,000 shares of GSB for other accounts that he managed for his employer. During the same period, Latvaaho purchased 100 GSB call options. The following week, Citibank and GSB announced the news to the public, and GSB’s stock price rose nearly 9%. Angel, Buck and Latvaaho immediately sold their respective investments in GSB securities, yielding quick profits of nearly $250,000 collectively. The Commission’s lawsuit, brought in federal district court in Dallas, charges Kelly with tipping, and Angel, Buck and Latvaaho with trading, on the basis of material, nonpublic information in violation of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Without admitting or denying the allegations, Latvaaho has agreed to settle the action by disgorging his profits of $30,857 and paying a civil penalty of $30,857. Latvaaho also consented to a judgment enjoining him from violating Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. [SEC v. Mark Kelly, et al., Civil Action No. 3:04-CV- 2098-M, NDTX, Dallas Div.] (LR-18906) FORMER FIRST CHOICE PRESIDENT AND COO, PREVIOUSLY SUED BY SEC FOR INVOLVEMENT IN FIRST CHOICE OFFERING FRAUD, INDICTED ON CONSPIRACY MAIL FRAUD, WIRE FRAUD AND MONEY LAUNDERING CHARGES The Commission announced that on September 9 Gary Van Waeyenberghe of South Bend, Indiana was criminally indicted on conspiracy, mail fraud, wire fraud and money laundering charges by a federal grand jury convened by the United States Attorney for the Northern District of Indiana in connection with misconduct while he was President and Chief Operating Officer of First Choice Management Services (First Choice). The Commission charged Van Waeyenberghe with violations of the federal securities laws based on related conduct in July 2000. According to the indictment, Van Waeyenberghe was the President and Chief Operating Officer of First Choice, which marketed and serviced finance receivables in the form of Enhanced Automobile Receivables (EARs) and Realty First Mortgages (RFMs). The indictment alleges that from November 1999 through July 2000, Van Waeyenberghe used promotional materials that contained materially false and misleading statements to induce prospective clients to purchase receivables through First Choice’s EAR and RFM programs and attempted to lull clients into refraining from seeking the return of their money by sending false account activity statements. The indictment further alleges that Van Waeyenberghe defrauded over 600 clients of over $24 million. The Commission brought its civil action against First Choice and Van Waeyenberghe based on related conduct on July 26, 2000. Shortly after the filing of the Commission's Complaint, the Court issued a Temporary Restraining Order and subsequently a Preliminary Injunction freezing First Choice's and Van Waeyenberghe's assets and appointed a receiver to manage First Choice's assets during the pendency of the litigation. On Jan. 8, 2003, by consent, the Court permanently enjoined First Choice and Van Waeyenberghe from future violations of the antifraud and securities registration provisions of the federal securities laws, ordered First Choice and Van Waeyenberghe jointly and severally to pay $31.3 million in disgorgement and prejudgment interest and imposed a $110,000 civil penalty on Van Waeyenberghe. On the same day, the Court entered an Order Liquidating First Choice which required the court- appointed receiver for First Choice to liquidate First Choice's remaining assets in order to satisfy, at least in part, First Choice's disgorgement obligation. [U.S. v. Gary Van Waeyenberghe, Case No. 3:04CR0087AS, USDC, ND Ind.; SEC v. Gary Van Waeyenberghe, et al., Case No. 3:00CV0446RM, USDC, ND Ind.] (LR-18907) CIVIL ACTION AGAINST DON-ALLEN RUTTENBERG On September 24, the Honorable R. David Proctor, U.S. District Judge for the Northern District of Alabama, entered a Final Judgment as to defendant Don-Allen Ruttenberg, a former Executive Vice-President of Just for Feet, Inc., a large shoe and sports apparel retailer formerly headquartered in Birmingham, Alabama. The judgment enjoined Ruttenberg from further violations of Section 17(a) of the Securities Act of 1933, Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5, 13b2-1 and 13b2-2 thereunder and his aiding and abetting violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder. Ruttenberg consented to the entry of the judgment without admitting or denying any of the allegations of the Commission’s complaint. The court also ordered Ruttenberg to pay disgorgement of $40,000, together with prejudgment interest of $17,294.97. Ruttenberg was furthered ordered to pay a civil penalty of $50,000 and was prohibited from acting as an officer or director of any issuer that has a class of registered securities. The complaint alleged that, in connection with the audit of Just for Feet, Inc.’s fiscal 1998 financial statements in the spring of 1999, Ruttenberg caused vendors to provide fraudulent confirmations used to confirm the validity of unearned receivables Just for Feet had recognized from its vendors. The complaint also alleged that Ruttenberg caused vendors to provide other confirmations that were fraudulently used to confirm the validity of income Just for Feet had improperly recognized through the acquisition of merchandise display booths from its vendors. The overstatement of income and assets resulting from this misconduct was reflected on Just for Feet's financial statements included in its Form 10-K filed for fiscal year 1998, Forms 10-Q filed for the first and second quarters of fiscal year 1999, and in its registration statements on Forms S-8 and S-4 filed in May and June of 1999, respectively. [SEC v. Don-Allen Ruttenberg, USDC, NDAL, Civil Action No. CV-04-P-0371-S] (LR-18908; AAE Rel. 2113) HOLDING COMPANY ACT RELEASES ALLEGHENY ENERGY INC. A notice has been issued giving interested persons until Oct. 20, 2004, to request a hearing on a proposal by Allegheny Energy Inc., a registered holding company under the Act, to sell a nine percent ownership interest in Ohio Valley Electric Corporation to Buckeye Power Generating, LLC. (Rel. 35-27897) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The New York Stock Exchange filed a proposed rule change (SR-NYSE-2004- 49) amending the Exchange’s Listed Company Manual to include procedures applicable to companies that fail to file annual reports with the Commission in a timely manner. Publication of the proposal is expected in the Federal Register during the week of October 5, 2004. (Rel. 34- 50452) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-NASD-2004-109) submitted by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., to increase the initial inclusion requirements for certain foreign securities seeking to list on the Nasdaq SmallCap Market. Publication of the proposal is expected in the Federal Register during the week of October 5, 2004. (Rel. 34- 50458) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-PCX-2004-77) and Amendment No. 1 thereto filed by the Pacific Exchange to clarify its routing away practices has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of October 5, 2004. (Rel. 34-50460) A proposed rule change and Amendment No. 1 thereto (SR-NFA-2004-01) filed by the National Futures Association relating to the adoption of Bylaw 1508 regarding securities futures agreements has become immediately effective under Section 19(b)(7) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of October 5, 2004. (Rel. 34-50461) 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 HOUSERAISING, INC., 4801 E. INDEPENDENCE BLVD., STE. 201, CHARLOTTE, NC, 28212, 704-532-2121 - 3,000,000 ($1,065,000.00) Equity, (File 333-119311 - Sep. 28) (BR. 06) N-2 BlackRock Global Plus Investment Trust, 100 BELLEVUE PARKWAY, WILMINGTON, DE, 19809, 888-825-2267 - 1,000,000 ($2,000,000.00) Equity, (File 333-119312 - Sep. 28) (BR. 22) S-3 CHESAPEAKE ENERGY CORP, 6100 N WESTERN AVE, OKLAHOMA CITY, OK, 73118, 4058488000 - 0 ($600,000,000.00) Other, (File 333-119313 - Sep. 28) (BR. 04) F-1 ASPEN INSURANCE HOLDINGS LTD, 0 ($5,501,899.26) Equity, (File 333-119314 - Sep. 28) (BR. 01) S-8 INSYNQ INC, 1127 BROADWAY PLAZA, SUITE #202, TACOMA, WA, 98402, 2532842000 - 39,799,244 ($994,981.00) Equity, (File 333-119315 - Sep. 28) (BR. 03) N-2 CSFB ALTERNATIVE CAPITAL MULTI-STRATEGY INSTITUTIONAL FUND, LLC, 11 MADISON AVENUE, 13TH FLOOR, NEW YORK, NY, 10010, (212) 325-2000 - 10,000 ($1,000,000.00) Equity, (File 333-119317 - Sep. 28) (BR. 17) N-2 CSFB ALTERNATIVE CAPITAL EVENT DRIVEN INSTITUTIONAL FUND, LLC, 11 MADISON AVENUE, 13TH FLOOR, NEW YORK, NY, 10010, (212) 325-2000 - 10,000 ($1,000,000.00) Equity, (File 333-119318 - Sep. 28) (BR. 17) N-2 CSFB ALTERNATIVE CAPITAL LONG/SHORT EQUITY INSTITUTIONAL FUND, LLC, 11 MADISON AVENUE, 13TH FLOOR, NEW YORK, NY, 10010, (212) 325-2000 - 10,000 ($1,000,000.00) Equity, (File 333-119319 - Sep. 28) (BR. 17) N-2 CSFB ALTERNATIVE CAPITAL RELATIVE VALUE INSTITUTIONAL FUND, LLC, 11 MADISON AVENUE, 13TH FLOOR, NEW YORK, NY, 10010, (212) 325-2000 - 10,000 ($1,000,000.00) Equity, (File 333-119320 - Sep. 28) (BR. 17) N-2 CSFB ALTERNATIVE CAPITAL TACTICAL TRADING INSTITUTIONAL FUND, LLC, 11 MADISON AVENUE, 13TH FLOOR, NEW YORK, NY, 10010, (212) 325-2000 - 10,000 ($1,000,000.00) Equity, (File 333-119321 - Sep. 28) (BR. 17) F-1 Ship Finance International LTD, 14 PAR-LA-VILLE ROAD, HAMILTON, HM 08, D0, 00000-0000, 441-295-9500 - 1,600,000 ($33,840,000.00) Equity, (File 333-119324 - Sep. 28) (BR. 05) S-8 TOM ONLINE INC, 8TH/F TOWER W3 ORIENTAL PLAZA, NO 1 DONG CAN AN AVE, BEIJING CHINA, F4, 100738, 280,000,000 ($39,987,500.00) ADRs/ADSs, (File 333-119325 - Sep. 28) (BR. 03) S-8 SKYWAY COMMUNICATIONS HOLDING CORP, 1680 MICHIGAN AVENUE, SUITE 1000, MIAMI BEACH, FL, 33139, 15,000,000 ($3,375,000.00) Equity, (File 333-119326 - Sep. 28) (BR. 37) S-8 AXS ONE INC, MEADOWS OFFICE COMPLEX, 301 RT 17 NORTH, RUTHERFORD, NJ, 07070, 2019353400 - 0 ($5,175,426.00) Equity, (File 333-119327 - Sep. 28) (BR. 03) S-3 STRUCTURED ASSET SECURITIES CORP II, 745 SEVENTH AVENUE, NEW YORK, NY, 10019, 2125267000 - 0 ($1,000,000.00) Debt Convertible into Equity, (File 333-119328 - Sep. 28) (BR. 05) S-8 WASHINGTON FEDERAL INC, 425 PIKE STREET, SEATTLE, WA, 98101, 2066247930 - 0 ($10,088,000.00) Equity, (File 333-119329 - Sep. 28) (BR. 07) SB-2 ENERGAS RESOURCES INC, 800 NE 63RD STREET, THIRD FLOOR, OKLAHOMA CITY, OK, 73105, 4058791752 - 10,000,000 ($5,300,000.00) Equity, (File 333-119330 - Sep. 28) (BR. 04) SB-2 AMERICHIP INTERNATIONAL INC, 12933 WEST EIGHT MILE ROAD, DETROIT, MI, 48235, 39,274,785 ($1,629,903.00) Equity, (File 333-119331 - Sep. 28) (BR. 36) S-8 ANDERSONS INC, 480 W DUSSEL DR, MAUMEE, OH, 43537, 4198935050 - 300,000 ($6,238,500.00) Equity, (File 333-119333 - Sep. 28) (BR. 04) S-8 DARK DYNAMITE, INC, 61 WEST 100 SOUTH, SECOND FLOOR STUDIO, SALT LAKE CITY, UT, 84101, 801-575-8073 - 300,000,000 ($750,000.00) Equity, (File 333-119334 - Sep. 28) (BR. 02) S-8 CADENCE DESIGN SYSTEMS INC, 2655 SEELY ROAD BLDG 5, SAN JOSE, CA, 95134, 4089431234 - 0 ($103,720.51) Equity, (File 333-119335 - Sep. 28) (BR. 03) S-4 Wornick CO, 10825 KENWOOD ROAD, CINCINNATI, OH, 42542, (513) 794-9800 - 0 ($125,000,000.00) Non-Convertible Debt, (File 333-119336 - Sep. 28) (BR. ) S-8 CONTINUCARE CORP, 80 S W 8TH STREET, SUITE 2350, MIAMI, FL, 33130, 3053507515 - 0 ($4,920,000.00) Equity, (File 333-119337 - Sep. 28) (BR. 01) S-1 GRANT PARK FUTURES FUND LIMITED PARTNERSHIP, C/O DEARBORN CAPITAL MANAGEMENT LLC, 550 WEST JACKSON BLVD STE 1300, CHICAGO, IL, 60661, 3127564450 - 0 ($700,000,000.00) Limited Partnership Interests, (File 333-119338 - Sep. 28) (BR. 08) S-3 ProsoftTraining, 410 N. 44TH STREET, SUITE 600, PHOENIX, AZ, 85008, 602-794-4199 - 0 ($5,890,202.82) Equity, (File 333-119339 - Sep. 28) (BR. 37) S-8 TEAM INC, 200 HERMANN DRIVE, ALVIN, TX, 77056, 2813316154 - 0 ($8,150,000.00) Equity, (File 333-119341 - Sep. 28) (BR. 37) S-8 BOOTS & COOTS INTERNATIONAL WELL CONTROL INC, 11615 N. HOUSTON ROSSLYN, HOUSTON, TX, 77086, 7136217911 - 6,000,000 ($4,680,000.00) Equity, (File 333-119342 - Sep. 28) (BR. 04) S-8 BOOTS & COOTS INTERNATIONAL WELL CONTROL INC, 11615 N. HOUSTON ROSSLYN, HOUSTON, TX, 77086, 7136217911 - 600,000 ($468,000.00) Equity, (File 333-119343 - Sep. 28) (BR. 04) S-8 TEAM INC, 200 HERMANN DRIVE, ALVIN, TX, 77056, 2813316154 - 0 ($3,260,000.00) Equity, (File 333-119344 - Sep. 28) (BR. 37) S-3 WINTRUST FINANCIAL CORP, 727 N BANK LANE, LAKE FOREST, IL, 60045, 8476154096 - 200,000,000 ($200,000,000.00) Equity, (File 333-119345 - Sep. 28) (BR. 07) S-8 TEAM INC, 200 HERMANN DRIVE, ALVIN, TX, 77056, 2813316154 - 0 ($1,630,000.00) Equity, (File 333-119346 - Sep. 28) (BR. 37) S-3 NAVARRE CORP /MN/, 7400 49TH AVE N, NEW HOPE, MN, 55428, 7635358333 - 0 ($110,000,000.00) Other, (File 333-119348 - Sep. 28) (BR. 03) S-8 WEBSIDESTORY INC, 10182 TELESIS COURT 6TH FL, STE 20 5, SAN DIEGO, CA, 92121, 8585460040 - 0 ($39,173,997.00) Equity, (File 333-119350 - Sep. 28) (BR. 08) S-3 ALLSCRIPTS HEALTHCARE SOLUTIONS INC, 2401 COMMERCE DRIVE, LIBERTYVILLE, IL, 60048, 8476808515 - 0 ($82,500,000.00) Debt Convertible into Equity, (File 333-119351 - Sep. 28) (BR. 01) F-3 COMPANHIA DE SANEAMENTO BASICO DO ESTADO DE SAO PAULO-SABESP, RUA COSTA CARVALHO, 300, SAO PAULO, SP, D5, 05429-900, 011-55-11-3388-8000 - 4,532,127,704 ($213,100,645.00) Equity, (File 333-119352 - Sep. 28) (BR. 02) 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 ------------------------------------------------------------------------------------------------ ABERDENE MINES LTD 7.01,9.01 09/28/04 ACCELRYS, INC. DE 1.01,2.01,8.01,9.01 09/28/04 ACCREDITED HOME LENDERS INC MORTGAGE DE 8.01 09/27/04 Accredited Mortgage Loan Trust 2004-3 DE 8.01 09/27/04 ACE COMM CORP MD 8.01 09/27/04 ACE LTD D0 1.01,1.02,2.03 09/22/04 ACE SECURITIES CORP DE 8.01,9.01 09/28/04 ACE SECURITIES CORP HOME EQUITY LOAN DE 8.01,9.01 09/27/04 ACE SECURITIES CORP HOME EQUITY LOAN DE 8.01,9.01 09/27/04 ACE SECURITIES CORP HOME EQUITY LOAN DE 8.01,9.01 09/27/04 ACE Securities Corp Series 2004-IN1 DE 8.01,9.01 09/27/04 ACE Securities Corp Series 2004-RM1 DE 8.01,9.01 09/27/04 AEGIS ASSET BACKED SEC CORP MORT PAS DE 8.01,9.01 09/27/04 AEGIS ASSET BACKED SEC TR MORT PASS T DE 8.01,9.01 09/27/04 AEGIS ASSET BACKED SECURITIES TRUST M DE 8.01,9.01 09/27/04 AKI INC DE 7.01,9.01 09/27/04 ALCAN INC A6 5.02 09/28/04 ALCOA INC PA 5.02 09/24/04 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE 7.01,9.01 09/22/04 ALLSTATE LIFE GLOBAL FUNDING DE 8.01,9.01 09/22/04 ALLSTATE LIFE GLOBAL FUNDING DE 8.01,9.01 09/22/04 ALTERNATIVE LOAN TRUST MORT PASS THRO DE 8.01,9.01 09/27/04 AMERICAN FINANCIAL REALTY TRUST 1.01,2.01,9.01 09/22/04 AMERICAN HOME MORT SECURITIES HOME MO DE 8.01,9.01 09/27/04 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE 2.01,2.02,9.01 07/15/04 AMEND AMERICAN OIL & GAS INC NV 3.02,9.01 09/28/04 AMERICAN RESTAURANT GROUP INC DE 8.01,9.01 09/27/04 AMERICAN TECHNOLOGY CORP /DE/ DE 1.01,9.01 09/21/04 AMERIQUEST MORTGAGE SEC INC AS BK PAS DE 8.01 09/27/04 AMERIQUEST MORTGAGE SEC INC ASSET BK DE 8.01 09/27/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE 8.01 09/27/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE 8.01 09/27/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE 8.01 09/27/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE 8.01 09/27/04 AMICI VENTURES INC NY 4.01 09/24/04 ANADIGICS INC DE 1.01,2.03,9.01 09/24/04 ANTARES PHARMA INC MN 7.01,9.01 09/28/04 ANZ CAPEL COURT LTD C3 9.01 09/20/04 APHTON CORP DE 5.02,7.01,9.01 09/23/04 APPLEBEES INTERNATIONAL INC DE 7.01 09/28/04 APPLICA INC FL 5.02 09/28/04 APPLIED NEUROSOLUTIONS INC DE 5.02 09/24/04 ARCH CAPITAL GROUP LTD DE 1.01,9.01 09/22/04 ARGENT SECURITIES ASSET BCKED PASS TH DE 8.01 09/27/04 ARGENT SECURITIES INC ASSET BACK PASS 8.01 09/27/04 ARGENT SECURITIES INC ASSET BACK PASS 8.01 09/27/04 ARGENT SECURITIES INC ASSET BACK PASS 8.01 09/27/04 ARGENT SECURITIES INC ASSET BACK PASS 8.01 09/27/04 ARGENT SECURITIES INC ASSET-BACKED PA 8.01 09/27/04 ARGENT SECURITIES INC ASSET-BACKED PA 8.01 09/27/04 ARGENT SECURITIES INC ASSET-BACKED PA 8.01 09/27/04 ARGENT SECURITIES INC ASSET-BACKED PA 8.01 09/27/04 ARGENT SECURITIES INC ASST BACK PASS 8.01 09/27/04 ART TECHNOLOGY GROUP INC DE 8.01,9.01 09/28/04 ASSET-BACKED PASS-THROUGH CERTIFICATE DE 8.01 09/27/04 ASSET-BACKED PASS-THROUGH CERTIFICATE 8.01 09/27/04 ASTRALIS LTD CO 5.02 09/22/04 AVAX TECHNOLOGIES INC DE 4.01,9.01 09/28/04 AVAYA INC DE 7.01 09/27/04 BADGER STATE ETHANOL LLC WI 8.01 09/28/04 BANC OF AMERICA ALTERNATIVE LOAN TRUS DE 8.01,9.01 09/27/04 BANC OF AMERICA MORT SEC INC ALTERNAT DE 8.01,9.01 09/27/04 BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 09/25/04 BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 09/25/04 BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 09/25/04 BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 09/25/04 BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 09/25/04 BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 09/25/04 BANC OF AMERICA MORT SEC INC MORT PS NY 8.01,9.01 09/25/04 BANC OF AMERICA MORTGAGE SEC INC ALTE DE 8.01,9.01 09/27/04 BANC OF AMERICA MORTGAGE SEC INC MORT DE 8.01,9.01 09/25/04 BANC OF AMERICA MORTGAGE SECURITIES P DE 8.01,9.01 09/25/04 BANC OF AMERICA MTG SEC INC MORT PASS DE 8.01,9.01 09/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 09/25/04 BBMF CORP NV 5.03,9.01 09/22/04 BBMF CORP NV 2.01,3.02,9.01 09/27/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/27/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/27/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/27/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/24/04 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE 8.01,9.01 09/27/04 BELDEN CDT INC. DE 9.01 07/16/04 AMEND BELL INDUSTRIES INC /NEW/ CA 5.02 09/25/04 BLUE RIDGE PAPER PRODUCTS INC 8.01,9.01 09/27/04 BMW VEHICLE OWNER TRUST 2002-A 9.01 09/27/04 BMW VEHICLE OWNER TRUST 2003-A 9.01 09/27/04 BMW Vehicle Owner Trust 2004-A 9.01 09/27/04 BSD MEDICAL CORP DE 7.01,9.01 09/27/04 BUFFETS HOLDINGS, INC. DE 8.01,9.01 09/28/04 C-CHIP TECHNOLOGIES CORP NV 7.01,9.01 09/28/04 CABLEVISION SYSTEMS CORP /NY DE 8.01 09/28/04 CALIFORNIA PIZZA KITCHEN INC CA 2.02,9.01 09/27/04 CAMBREX CORP DE 7.01,9.01 09/28/04 CAMDEN NATIONAL CORP ME 8.01 09/23/04 CAMDEN NATIONAL CORP ME 7.01,9.01 09/28/04 CAMPBELL SOUP CO NJ 1.01,9.01 09/23/04 CANARGO ENERGY CORP DE 7.01,9.01 09/23/04 CAP ROCK ENERGY CORP 1.01,2.03,7.01,9.01 09/09/04 CAP ROCK ENERGY CORP 7.01,9.01 09/27/04 CARDINAL HEALTH INC OH 2.05,5.04,7.01,9.01 09/27/04 CARE CONCEPTS I INC /FL/ DE 1.02,3.01,7.01,9.01 09/20/04 CARRINGTON MORTGAGE LOAN TRUST, SERIE 8.01 09/27/04 CATERPILLAR INC DE 2.02 09/28/04 CATUITY INC DE 5.02,9.01 09/28/04 CBRL GROUP INC TN 5.02,7.01,9.01 09/28/04 CEC INDUSTRIES CORP NV 8.01,9.01 09/28/04 CHARTER COMMUNICATIONS INC /MO/ DE 5.02 09/24/04 CHESAPEAKE ENERGY CORP OK 5.03 09/23/04 CHIQUITA BRANDS INTERNATIONAL INC NJ 8.01 09/28/04 CHOICE ONE COMMUNICATIONS INC DE 2.05,9.01 09/23/04 CIMBIX CORP WA 8.01 09/24/04 CITICORP MORTGAGE SECURITIES INC DE 2.01 09/28/04 CITY HOLDING CO WV 7.01,9.01 09/28/04 CLECO CORP LA 8.01,9.01 09/27/04 COACTIVE MARKETING GROUP INC DE 5.02,8.01 09/28/04 COLONIAL BANCGROUP INC DE 1.01,7.01,9.01 09/28/04 COLORADO WYOMING RESERVE CO WY 5.02 09/28/04 COMDIAL CORP DE 3.01,9.01 09/28/04 COMMUNITY NATIONAL BANCORPORATION GA 1.01 09/22/04 COMPEX TECHNOLOGIES INC MN 5.02 09/24/04 CONNETICS CORP DE 8.01,9.01 09/27/04 CONTINUCARE CORP FL 2.02,9.01 09/28/04 COSI INC DE 7.01,9.01 09/28/04 COTTON STATES LIFE INSURANCE CO / GA 1.01,9.01 09/09/04 CVF TECHNOLOGIES CORP NV 3.01,9.01 09/28/04 CWABS INC DE 9.01 09/28/04 CWABS INC DE 8.01,9.01 09/27/04 CWABS INC DE 8.01,9.01 09/28/04 CWABS INC DE 8.01,9.01 09/28/04 CWABS INC DE 8.01,9.01 09/28/04 CWABS INC DE 8.01,9.01 09/28/04 CWABS INC DE 8.01,9.01 09/28/04 CWABS INC DE 8.01,9.01 09/28/04 CWABS INC DE 9.01 09/28/04 CWABS INC DE 8.01,9.01 09/27/04 CWABS INC DE 8.01,9.01 09/27/04 CWABS INC DE 8.01,9.01 09/27/04 CWABS INC DE 8.01,9.01 09/27/04 CWABS INC DE 8.01,9.01 09/27/04 CWABS INC DE 8.01,9.01 09/27/04 CWALT INC 8.01,9.01 09/27/04 CWMBS INC DE 8.01,9.01 09/27/04 DANA CORP VA 8.01 09/28/04 DEL GLOBAL TECHNOLOGIES CORP NY 1.01,2.03,9.01 09/27/04 DEL MONTE FOODS CO DE 1.01,9.01 09/22/04 DELPHAX TECHNOLOGIES INC MN 4.01,9.01 09/24/04 DELTA AIR LINES INC /DE/ DE 8.01,9.01 09/28/04 DELTATHREE INC DE 5.02,9.01 09/23/04 DELUXE CORP MN 8.01,9.01 09/28/04 DIASENSE INC/PA PA 1.01 09/28/04 DISTRIBUTED ENERGY SYSTEMS CORP DE 5.02,9.01 09/28/04 DJ ORTHOPEDICS INC DE 1.01,2.02,8.01,9.01 09/27/04 DOV PHARMACEUTICAL INC DE 9.01 09/24/04 EDELBROCK CORP DE 2.02,9.01 09/28/04 EMMIS COMMUNICATIONS CORP IN 2.02,9.01 09/28/04 Emrise CORP DE 2.01,9.01 07/13/04 AMEND ENDOCARDIAL SOLUTIONS INC DE 1.01,9.01 09/22/04 ENERGEN CORP AL 8.01 09/27/04 ENTERGY CORP /DE/ DE 7.01,9.01 09/28/04 ENTERPRISE PRODUCTS PARTNERS L P DE 8.01,9.01 09/27/04 ENTRADA NETWORKS INC DE 1.02,8.01,9.01 09/24/04 ENTROPIN INC CO 5.02 09/22/04 EPIMMUNE INC DE 8.01,9.01 09/28/04 EQUIFIRST MORTGAGE LOAN TRUST 2004-2 DE 8.01 09/27/04 EVERGREEN RESOURCES INC CO 8.01,9.01 09/27/04 EXAR CORP DE 2.02,9.01 09/24/04 EXELIXIS INC DE 1.01,3.02,7.01,9.01 09/27/04 FIDELITY SOUTHERN CORP GA 7.01,9.01 09/28/04 FINANCE AMERICA MORTGAGE LOAN TRUST 2 DE 8.01 09/27/04 FINANCIAL ASSET SEC CORP FIRST FRANK DE 8.01,9.01 09/27/04 FINANCIAL ASSET SEC CORP ASSET-BACKED DE 8.01 09/27/04 FINANCIAL ASSET SEC CORP MERITAGE MOR DE 8.01 09/27/04 FINANCIAL FEDERAL CORP NV 2.02,9.01 09/27/04 FIRST ACCEPTANCE CORP /DE/ DE 2.02,7.01,9.01 09/27/04 FIRST MONTAUK FINANCIAL CORP NJ 1.01,9.01 09/02/04 FIRST MONTAUK FINANCIAL CORP NJ 1.01,9.01 09/28/04 FIRST NATIONAL BANKSHARES OF FLORIDA FL 8.01,9.01 09/22/04 FMC CORP DE 7.01 09/28/04 FOUR OAKS FINCORP INC NC 8.01,9.01 09/28/04 FPL GROUP INC FL 7.01 08/13/04 FRANKLIN BANK CORP 7.01,9.01 09/27/04 FRANKLIN STREET PROPERTIES CORP /MA/ 5.02 09/27/04 FREMONT HOME LOAN TRUST 2004-1 DE 8.01 09/27/04 FSF FINANCIAL CORP MN 8.01,9.01 09/28/04 GAMES INC DE 1.01,3.02,9.01 09/27/04 GE Capital Credit Card Master Note Tr DE 8.01,9.01 09/22/04 GELSTAT CORP MN 5.02,9.01 09/27/04 GENWORTH FINANCIAL INC DE 2.02,9.01 09/27/04 GEORGIA GULF CORP /DE/ DE 7.01,9.01 09/27/04 GK INTELLIGENT SYSTEMS INC DE 2.01,9.01 06/16/04 AMEND GOLD KIST INC GA 1.01,9.01 09/24/04 GreenPoint Home Equity Loan Trust 200 DE 8.01,9.01 06/29/04 GreenPoint Home Equity Loan Trust 200 DE 8.01,9.01 09/10/04 GREY GLOBAL GROUP INC DE 8.01,9.01 09/28/04 GS Mortgage GSAMP Trust 2004-AR2 DE 8.01 09/27/04 GS MORTGAGE SECURITIES CORP GSAA TRUS DE 8.01 09/27/04 GS MORTGAGE SECURITIES CORP GSAMP TRU DE 8.01 09/27/04 GS Mortgage Securities Corp. FFMLT Tr DE 8.01 09/27/04 GS Mortgage Securities Corp. GSAA Tru DE 8.01 09/27/04 GS Mortgage Securities Corp. GSAMP Tr DE 8.01 09/27/04 GS MORTGAGE SECURITIES CORP. GSAMP TR DE 8.01 09/27/04 GSAA HOME EQUITY TRUST 2004-5 DE 8.01 09/27/04 GSAA HOME EQUITY TRUST 2004-6 DE 8.01 09/27/04 GSAMP Trust 2004-NC1 8.01 09/27/04 GSL HOLDINGS INC D8 4.01 09/22/04 GUARANTY BANCSHARES INC /TX/ TX 5.02 09/27/04 HAIGHTS CROSS COMMUNICATIONS INC DE 5.05,8.01,9.01 09/28/04 HANCOCK JOHN LIFE INSURANCE CO MA 8.01,9.01 09/27/04 HEADWATERS INC DE 1.01,9.01 09/22/04 HIENERGY TECHNOLOGIES INC DE 9.01 09/27/04 HILFIGER TOMMY CORP 8.01,9.01 09/27/04 HOME EQUITY LOAN TRUST SERIES 2004-HS DE 8.01,9.01 09/27/04 HOMEBANC CORP GA 8.01 09/28/04 HY TECH TECHNOLOGY GROUP INC NV 4.01,5.02,5.03,9.01 09/22/04 IMAGING DIAGNOSTIC SYSTEMS INC /FL/ FL 8.01 09/28/04 IMH ASSETS CORP DE 8.01,9.01 09/28/04 IMH ASSETS CORP COLLATERALIZED ASSET DE 8.01 09/27/04 IMH ASSETS CORP COLLATERALIZED ASSET DE 8.01 09/27/04 IMH ASSETS CORP IMPAC CMB TRUST SERIE DE 8.01 09/27/04 Impac CMP Trust Series 2004-5 DE 8.01 09/27/04 IMPAC SECURED ASSETS CORP MORTGAGE PA CA 8.01 09/27/04 IMPAC SECURED ASSETS CORP MORTGAGE PA CA 8.01 09/27/04 IMPAX LABORATORIES INC DE 7.01 09/28/04 IMPROVENET INC DE 1.01 09/22/04 IndyMac ABS Inc. Home Equity Mortgage 8.01 09/27/04 INDYMAC INDX MORTGAGE LOAN TRUST 200 8.01 09/27/04 IndyMac INDX Mortgage Loan Trust 2004 8.01 09/27/04 IndyMac INDX Mortgage Loan Trust 2004 8.01 09/27/04 IndyMac INDX Mortgage Loan Trust 2004 8.01 09/27/04 IndyMac INDX Mortgage Loan Trust 2004 8.01 09/27/04 IndyMac INDX Mortgage Loan Trust 2004 8.01 09/27/04 IndyMac INDX Mortgage Loan Trust 2004 8.01 09/27/04 INDYMAC INDX MORTGAGE LOAN TRUST 2004 8.01 09/27/04 INDYMAC MBS INC 8.01,9.01 09/27/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 09/27/04 IndyMac MBS, Inc. Residential Asset S 8.01 09/27/04 IndyMac RAST 2004-A5 8.01 09/27/04 IndyMac RAST 2004-R2 8.01 09/27/04 IndyMac Residential Asset Securitizat 8.01 09/27/04 INDYMAC RESIDENTIAL ASSET SECURITIZAT 8.01 09/27/04 INTERACTIVE DATA CORP/MA/ DE 8.01,9.01 09/28/04 INTERNATIONAL BUSINESS MACHINES CORP NY 5.02,5.03 09/27/04 ISTA PHARMACEUTICALS INC CA 1.01,1.02,9.01 09/27/04 JOSTENS HOLDING CORP DE 7.01,9.01 09/27/04 JOSTENS INC MN 7.01,9.01 09/27/04 KAISER ALUMINUM & CHEMICAL CORP DE 1.01,8.01,9.01 09/22/04 KAISER ALUMINUM CORP DE 1.01,8.01,9.01 09/22/04 KEYCORP STUDENT LOAN TRUST 1999 A 8.01,9.01 09/27/04 KEYCORP STUDENT LOAN TRUST 2001-A 8.01,9.01 09/27/04 KFX INC DE 7.01,8.01,9.01 09/27/04 LANDEC CORP \CA\ CA 2.02,9.01 09/28/04 LAS VEGAS SANDS INC NV 5.02 09/28/04 LEHMAN ABS CORP DE 8.01,9.01 09/28/04 LEHMAN ABS CORP INDYMAC HOME EQUITY DE 8.01 09/27/04 LEHMAN BROTHERS HOLDINGS INC DE 7.01 09/28/04 LIBERTY MINT LTD CO 1.01 09/28/04 LIONS GATE ENTERTAINMENT CORP /CN/ 8.01,9.01 09/28/04 Long Beach Mortgage Loan Trust 2004-2 DE 8.01 09/27/04 Long Beach Mortgage Loan Trust 2004-3 DE 8.01 09/27/04 Long Beach Mortgage Loan Trust 2004-5 DE 8.01 09/27/04 LONG BEACH SEC CORP ASSET BACKED CERT DE 8.01 09/27/04 LONG BEACH SEC CORP ASSET-BACKED CERT DE 8.01 09/27/04 M&F BANCORP INC /NC/ NC 8.01,9.01 09/23/04 MAI SYSTEMS CORP DE 5.02,8.01 09/22/04 MAKEMUSIC INC MN 5.02,9.01 09/23/04 MAPINFO CORP DE 1.01 09/22/04 MARMION INDUSTRIES CORP NV 9.01 05/20/04 AMEND MCKESSON CORP DE 1.01,2.03,9.01 09/24/04 MDSI MOBILE DATA SOLUTIONS INC /CAN/ A1 1.01,2.02,5.02,9.01 09/24/04 MED-DESIGN CORP 4.01 09/24/04 MEDTRONIC INC MN 8.01,9.01 09/28/04 MERITAGE MORTGAGE LOAN TRUST 2004-2 DE 8.01 09/27/04 MERRILL LYNCH & CO INC DE 8.01,9.01 09/28/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/24/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/28/04 MERRILL LYNCH MORTGAGE LN ASST BACK C DE 8.01,9.01 09/27/04 METROLOGIC INSTRUMENTS INC NJ 1.01 09/24/04 MICHAELS STORES INC DE 1.01,8.01,9.01 09/27/04 MIDAS INC DE 5.04,9.01 09/27/04 MIM CORP DE 3.01,5.02 09/22/04 AMEND MINDSPEED TECHNOLOGIES, INC DE 7.01,9.01 09/28/04 MIV THERAPEUTICS INC NV 8.01 09/22/04 MODINE MANUFACTURING CO WI 8.01,9.01 09/28/04 MODTECH HOLDINGS INC CA 1.01,5.02 09/22/04 MOMENTA PHARMACEUTICALS INC DE 1.01 09/23/04 MORGAN STANLEY ABS CAP I INC MORT PA DE 8.01 09/27/04 MORGAN STANLEY ABS CAPITAL 1 INC CDC DE 8.01 09/27/04 MORGAN STANLEY ABS CAPITAL I INC CDC DE 8.01 09/27/04 MORGAN STANLEY ABS CAPITAL I INC SERI DE 8.01 09/27/04 MORGAN STANLEY ABS CAPITAL I INC TRUS DE 8.01 09/27/04 MORGAN STANLEY ABS CAPITAL I INC TRUS DE 8.01 09/27/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 09/27/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 09/27/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 09/27/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 09/27/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 09/27/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 09/27/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 09/27/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 09/27/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 09/27/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 09/27/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 09/27/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 09/27/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 09/27/04 MORTGAGE PASS-THROUGH CERTIFICATES SE DE 8.01,9.01 09/27/04 MORTGAGE PASS-THROUGH CERTIFICATES SE DE 8.01 09/27/04 MOTOROLA INC DE 2.05,8.01 09/27/04 MPW INDUSTRIAL SERVICES GROUP INC OH 2.02,9.01 09/28/04 MYOGEN INC DE 8.01,9.01 09/28/04 NAPCO SECURITY SYSTEMS INC DE 2.02,9.01 09/27/04 NATIONSLINK FUNDING CORP 1999-LTL-1 C DE 9.01 09/22/04 NEOGEN CORP MI 8.01 09/27/04 NEOWARE SYSTEMS INC DE 1.01,9.01 09/22/04 NET2PHONE INC DE 5.02,9.01 09/22/04 NEW CENTURY HOME EQUITY LOAN TRUST 20 DE 8.01 09/27/04 NEW CENTURY HOME EQUITY LOAN TRUST 20 DE 8.01 09/27/04 NEW CENTURY HOME EQUITY LOAN TRUST, S DE 8.01 09/27/04 NEWMONT MINING CORP /DE/ DE 7.01,9.01 09/28/04 NEXIA HOLDINGS INC NV 3.02 09/28/04 NORTH FORK BANCORPORATION INC DE 8.01,9.01 09/28/04 NORTHWEST NATURAL GAS CO OR 1.01,5.02,9.01 09/22/04 NovaStar Mortgage Funding Trust, Seri DE 2.01,8.01,9.01 09/09/04 NYER MEDICAL GROUP INC FL 5.02 09/24/04 NYER MEDICAL GROUP INC FL 1.01 09/24/04 ODYSSEY MARINE EXPLORATION INC NV 2.02,9.01 09/24/04 ONESOURCE TECHNOLOGIES INC DE 5.02 09/24/04 ORASURE TECHNOLOGIES INC DE 1.01,7.01,9.01 09/28/04 PANTRY INC DE 8.01,9.01 09/24/04 PARTNERRE LTD 7.01 09/27/04 PDS GAMING CORP MN 8.01,9.01 09/24/04 PEABODY ENERGY CORP DE 1.01 09/22/04 PEGASUS COMMUNICATIONS CORP / DE 8.01 09/28/04 AMEND PELICAN FINANCIAL INC DE 1.01 09/28/04 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 8.01 09/24/04 PEPSI BOTTLING GROUP INC DE 2.02,9.01 09/28/04 PERFICIENT INC DE 4.01,9.01 09/22/04 PERINI CORP MA 3.03 09/28/04 PERVASIVE SOFTWARE INC DE 1.01,1.02 09/24/04 PETROHAWK ENERGY CORP DE 7.01,9.01 09/27/04 PINNACLE FINANCIAL PARTNERS INC TN 7.01,9.01 09/28/04 PINNACLE SYSTEMS INC CA 1.01,9.01 09/22/04 PMA CAPITAL CORP PA 8.01 09/28/04 POGO PRODUCING CO DE 7.01,9.01 09/28/04 POSSIS MEDICAL INC MN 8.01 09/27/04 PRIME HOSPITALITY CORP DE 8.01,9.01 09/24/04 PRIME MEDICAL SERVICES INC /TX/ DE 8.01 09/27/04 ProtoKinetix, Inc. 1.01,9.01 09/23/04 PROVIDE COMMERCE INC DE 1.01 09/24/04 Q COMM INTERNATIONAL INC UT 4.01,9.01 09/27/04 QUIXOTE CORP DE 4.01,9.01 09/22/04 AMEND RENAISSANCE MORTGAGE ACCEPTANCE CORP DE 8.01,9.01 09/28/04 RESIDENTIAL ASSET SECURITIZATION TRUS 8.01 09/27/04 Residential Asset Securitization Trus 8.01 09/27/04 RFMSII 2004-HI3 DE 8.01,9.01 09/28/04 RICHARDSON ELECTRONICS LTD/DE DE 8.01 09/27/04 RICHARDSON ELECTRONICS LTD/DE DE 8.01 09/27/04 RITA MEDICAL SYSTEMS INC DE 5.02 09/24/04 RLI CORP IL 8.01,9.01 09/27/04 ROCKY MOUNTAIN CHOCOLATE FACTORY INC CO 2.02,7.01,9.01 09/28/04 ROWE COMPANIES NV 2.02,9.01 09/22/04 SAFECO CORP WA 8.01,9.01 09/27/04 SAXON ASSET SECURITIES CO TRUST 2004- VA 8.01 09/27/04 Saxon Asset Securities Trust 2004-2 VA 8.01 09/27/04 SCANNER TECHNOLOGIES CORP NM 3.02 08/24/04 SEATTLE GENETICS INC /WA DE 1.01,9.01 09/27/04 SECURED INCOME L P DE 8.01 09/28/04 SECURITIZED ASSET BACKED REC LLC TRUS 8.01 09/27/04 SECURITIZED ASSET BACKED RECEIVABLES 8.01 09/27/04 SENECA FOODS CORP /NY/ NY 7.01,9.01 09/28/04 SHANNON INTERNATIONAL RESOURCES INC NV 5.02,9.01 09/28/04 SIMPSON MANUFACTURING CO INC /CA/ DE 8.01 09/27/04 SINGING MACHINE CO INC DE 3.02 09/23/04 SLM EDUCATION CREDIT FUNDING LLC 8.01,9.01 09/15/04 SLM FUNDING LLC DE 8.01,9.01 09/15/04 SLM FUNDING LLC DE 1.01,2.01,9.01 09/23/04 SNAP ON INC DE 7.01,9.01 09/28/04 SOLECTRON CORP DE 2.02,9.01 09/28/04 SOUNDVIEW HOME LOAN TRUST 2004-1 DE 8.01 09/27/04 SOUTHWEST BANCORP OF TEXAS INC TX 8.01,9.01 09/22/04 SOUTHWEST CASINO CORP 5.03 09/27/04 SPINNAKER EXPLORATION CO DE 7.01 09/28/04 SRS LABS INC DE 1.01,9.01 09/23/04 STERIS CORP OH 7.01 09/28/04 STERIS CORP OH 7.01 09/28/04 STRUCTURED ADJUSTABLE RATE MORTGAGE L DE 8.01,9.01 09/27/04 Structured Adjustable Rate Mortgage L DE 8.01,9.01 09/27/04 Structured Adjustable Rate Mortgage L DE 8.01,9.01 09/27/04 Structured Adjustable Rate Mortgage L DE 8.01,9.01 09/27/04 STRUCTURED ASSET INV LOAN TR MORT PAS DE 8.01 09/27/04 STRUCTURED ASSET MORT INV INC MORT BA DE 8.01,9.01 09/27/04 Structured Asset Mortgage Investments DE 8.01,9.01 09/20/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 09/27/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 09/27/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 09/27/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 09/27/04 STRUCTURED ASSET SECS CORP MOR PAS TH DE 8.01,9.01 09/27/04 Structured Asset Securities Corp Mort DE 9.01 06/25/04 AMEND Structured Asset Securities Corp Mort DE 9.01 07/26/04 AMEND Structured Asset Securities Corp Mort DE 9.01 08/25/04 AMEND Structured Asset Securities Corp Mort DE 9.01 05/25/04 AMEND Structured Asset Securities Corp Mort DE 9.01 06/25/04 AMEND Structured Asset Securities Corp Mort DE 9.01 07/26/04 AMEND TCF FINANCIAL CORP DE 8.01 09/28/04 TECHNOLOGY FUNDING VENTURE PARTNERS I DE 8.01 09/28/04 TECHNOLOGY FUNDING VENTURE PARTNERS I DE 8.01 09/28/04 AMEND TEN STIX INC NV 5.02,8.01 09/25/04 TEREX CORP DE 8.01,9.01 09/28/04 TIME WARNER INC DE 1.01,9.01 09/24/04 TOUCH AMERICA HOLDINGS INC DE 1.03,9.01 04/02/04 TRAMMELL CROW CO DE 1.01,5.02,9.01 09/28/04 TRANSPRO INC DE 4.01 09/24/04 TRANSPRO INC DE 4.01,8.01,9.01 09/24/04 TRAVIS BOATS & MOTORS INC TX 1.01,9.01 09/23/04 TRESTLE HOLDINGS INC DE 8.01,9.01 09/27/04 TROY GROUP INC DE 2.02,9.01 09/27/04 TRUMP HOTELS & CASINO RESORTS INC DE 1.02,3.01,7.01,9.01 09/22/04 TUT SYSTEMS INC DE 7.01 09/28/04 TXU CORP /TX/ TX 7.01,9.01 09/28/04 UBIQUITEL INC DE 7.01 09/28/04 UNIONBANCORP INC DE 8.01,9.01 09/28/04 UNITED PAN AM FINANCIAL CORP CA 8.01,9.01 09/22/04 UNITED RENTALS INC /DE DE 1.01,8.01,9.01 09/22/04 US LEC CORP DE 8.01,9.01 09/27/04 VCG HOLDING CORP 7.01,8.01,9.01 09/21/04 VG TECH INC NV 2.01,3.02,5.01,5.02,5.03,9.01 09/22/04 VINTAGE PETROLEUM INC DE 1.01,8.01,9.01 09/22/04 VIRAL GENETICS INC /DE/ DE 2.01,3.02,5.01 09/20/04 VITRIA TECHNOLOGY INC DE 4.01 09/22/04 VITRIA TECHNOLOGY INC DE 4.01,9.01 08/17/04 AMEND VON HOFFMANN HOLDINGS INC 7.01,9.01 09/27/04 WAL MART STORES INC DE 8.01,9.01 09/22/04 WASHINGTON MUTUAL MORT PS THR CERTS DE 8.01 09/27/04 WATERFORD GAMING LLC DE 8.01 09/28/04 WAVERIDER COMMUNICATIONS INC NV 8.01 09/27/04 WEBMD CORP /NEW/ DE 1.01,5.02,7.01,8.01,9.01 09/23/04 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 09/28/04 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 09/28/04 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 09/28/04 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 08/30/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 08/30/04 WESCORP ENERGY INC DE 2.01,9.01 09/28/04 WESTERN SIERRA BANCORP CA 7.01,8.01,9.01 09/28/04 WHITEHALL JEWELLERS INC DE 1.01,8.01,9.01 09/28/04 WINDSORTECH INC DE 5.02 09/23/04 WISCONSIN ENERGY CORP WI 2.05 09/28/04 WORKSTREAM INC 1.01,9.01 09/22/04 WORLD FINANCIAL NETWORK CREDIT CARD M NY 8.01,9.01 09/22/04 YAAK RIVER RESOURCES INC CO 1.01,5.03,8.01,9.01 09/22/04 ZALE CORP DE 5.02 09/23/04