SEC NEWS DIGEST Issue 2005-14 January 24, 2005 ENFORCEMENT PROCEEDINGS COMMISSION ISSUES ORDER APPROVING PROPOSED PLAN FOR THE DISTRIBUTION OF A FAIR FUND IN THE MATTER OF MASSACHUSETTS FINANCIAL SERVICES COMPANY The Commission today announced that, pursuant to Rule 1104 of the Commission’s Rules on Fair Fund and Disgorgement Plans, it has approved the proposed plan for the distribution of monies placed into a Fair Fund, pursuant to Section 308(a) of the Sarbanes Oxley Act of 2002 (Distribution Plan), in the matter of Massachusetts Financial Services Company (MFS). The Distribution Plan generally provides for distribution fairly and proportionately to the MFS Funds the total disgorgement and penalty of $50,000,001 ordered by the Commission in the Matter of Massachusetts Financial Services Co., Investment Advisers Act Rel. No. 2224 (March 31, 2004). This matter arose from MFS’ failure to adequately disclose to the Boards of Trustees of the MFS Funds and to MFS Funds’ shareholders the conflict of interest created by its use of fund assets -- namely, mutual fund brokerage commissions -- to pay for “shelf space” arrangements. The Distribution Plan provides that each MFS Fund shall receive a proportionate share of the disgorgement and penalty based upon the amount of brokerage commissions coded to pay for the “shelf space” arrangements attributed to each of the MFS Funds. The MFS Funds are the registered investment companies for which MFS is the investment adviser, including the retail mutual funds, registered closed-end funds, MFS Variable Insurance Trust, MFS Institutional Trust, and variable annuity and variable insurance funds known as MFS/Sun Life Series Trust and Compass Accounts. On Sept. 22, 2004, the Commission published a Notice of Proposed Plan for the Distribution of a Fair Fund and Opportunity for Comment (Notice) in connection with this proceeding pursuant to Rule 1103 of the Commission’s Rules on Fair Fund and Disgorgement Plans. This Notice advised interested parties that they could obtain a copy of the Distribution Plan by submitting a written request to Elaine C. Greenberg, Assistant District Administrator, Philadelphia District Office. The Notice also advised that all persons desiring to comment on the Distribution Plan could submit their views to the Commission, in writing, no later than Oct. 22, 2004. The staff has received numerous requests for copies of the Distribution Plan. The Commission, however, did not receive any comments on the Distribution Plan. (Rels. IA-2343; IC-26724; File No. 3-11450) MONTE COLBERT, CPA, REINSTATED TO APPEAR AND PRACTICE BEFORE THE COMMISSION AS AN ACCOUNTANT Pursuant to Rule 102(e)(5)(i) of the Commission's Rules of Practice, Monte S. Colbert, CPA, has applied for and been granted reinstatement of his privilege to appear and practice before the Commission as an accountant. Mr. Colbert, who was denied the privilege of appearing or practicing before the Commission on Sept. 30, 1996, pursuant to a settled proceeding, has represented that he has complied and will continue to comply with the terms of the order that denied him from appearing or practicing before the Commission. (Rel. 34-51065; AAE Rel. 2171; File No. 3-9131) SEC CHARGES ALLEN, TEXAS-BASED DAISYTEK INTERNATIONAL CORPORATION WITH SECURITIES FRAUD On January 24, the Commission instituted an enforcement proceeding against Allen, Texas-based Daisytek International Corporation as a result of an earnings management scheme. Daisytek, a distributor of office products and computer supplies, was a Fortune 1000 company that traded on Nasdaq before it declared bankruptcy in 2003. In its cease- and-desist order, the SEC found that, during Daisytek’s 2001, 2002, and 2003 fiscal years, the company routinely booked fictitious “budgeted” revenue and expense amounts, and then, at quarter end, purchased excessive inventory, which carried large vendor allowances such as rebates. Daisytek made those quarter-end purchases for the purpose of immediately booking the vendor allowances as revenue or as a reduction of cost of goods sold, to close the gap between its actual revenues and expenses and its booked revenues and expenses. Daisytek also recorded non-existent and uncollectible receivables, improperly recorded vendor allowances in order to accelerate revenue recognition, and improperly recognized revenue while deferring recognition of associated expenses. The SEC found that, as a result of Daisytek’s earnings management scheme, Daisytek’s SEC filings from 2001-2003 gave the false appearance that Daisytek was generating annual revenues of over a billion dollars from sales, and was financially secure, when in fact, a significant portion of Daisytek’s reported earnings came from improperly recorded vendor allowances, not sales. Without admitting or denying the findings in the SEC’s cease-and-desist order, Daisytek agreed to cease and desist from committing or causing any violations and any future violations of Section 17(a) of the Securities Act of 1933 and Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-1, 13a-13, and 13b2-1 thereunder. The SEC’s investigation is continuing. (Rels. 33-8525; 34-51072; AAE Rel. 2172; File No. 3-11799) FORMER GENERAL COUNSEL OF GEMSTAR-TV GUIDE INTERNATIONAL, INC. SETTLES SEC ACTION The Commission today announced that on January 20 Jonathan B. Orlick, the former general counsel, executive vice president, and a member of the board of directors of Gemstar-TV Guide International, Inc. was permanently enjoined by consent from violating the antifraud and other provisions of the federal securities laws and ordered to pay a total of $305,510.62 in disgorgement, interest, and penalties. Additionally, Orlick was prohibited from serving as an officer or director of a public company for ten years. Orlick has also agreed, in a related administrative action, to be suspended from appearing or practicing before the SEC as an attorney. Orlick consented to the relief without admitting or denying the SEC’s allegations. Gemstar is a Los Angeles-based media and technology company that, among other things, publishes TV Guide magazine and develops, licenses, and markets an interactive program guide (IPG) for televisions that enables consumers to navigate through and select television programs. During the relevant period, Gemstar generated revenues from the IPG by licensing the technology to third parties and selling advertising on the IPG. In statements to securities analysts and the investing public, Gemstar repeatedly touted the IPG technology and IPG advertising revenues as the company’s future and as the “value driver” of the company’s stock, and downplayed expected declines in revenue from TV Guide magazine. Orlick, of Chatsworth, California, served in several senior positions at Gemstar, including as general counsel. The SEC’s complaint, filed in federal court in Los Angeles, alleges that from June 1999 through September 2002, Gemstar overstated its total revenues by at least $248 million to meet its ambitious projections for revenue growth from IPG licensing and advertising. The complaint further alleges that Orlick participated in Gemstar’s fraudulent recording and disclosure of certain IPG licensing and advertising revenue. The complaint alleges that Orlick knew, but omitted to disclose, that Gemstar was improperly recognizing and reporting material amounts of licensing revenue from two companies. Additionally, the complaint alleges that Orlick participated in Gemstar’s fraudulent recognition of this licensing revenue by repeatedly signing false management representation letters to Gemstar’s auditors regarding the status of negotiations with one of the companies. Orlick failed to disclose material information regarding certain of Gemstar’s IPG revenue. The complaint charges Orlick with securities fraud, falsifying Gemstar’s books and records, aiding and abetting Gemstar’s reporting and record-keeping violations, and lying to auditors in violation of Sections 10(b), 13(a), 13(b)(2)(A), and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-1, 13a-13, 13b2-1, and 13b2-2 thereunder. In addition to being enjoined from violating, or aiding and abetting violations, of the above provisions of the federal securities laws, Orlick was also ordered to pay disgorgement of $150,000, representing a portion of his bonus during the relevant period, interest of $5,510.62, and a civil penalty of $150,000. The SEC will seek to have this money included in a fund established for harmed shareholders of Gemstar pursuant to Section 308 of the Sarbanes-Oxley Act of 2002. Orlick was also prohibited from serving as an officer or director of a public company for ten years. Additionally, in a related Rule 102(e) administrative proceeding, Orlick has agreed to be suspended from appearing or practicing before the SEC as an attorney. [SEC v. Henry C. Yuen, et al., Civil Action No. CV 03-4376 MRP (PLAx) C.D. Cal.] (LR- 19047) ROBERT GUCCIONE SETTLES CEASE-AND-DESIST PROCEEDING On January 24, the Commission instituted and simultaneously settled a cease-and-desist proceeding against Robert C. Guccione. During the period relevant to the Order, Guccione served as the principal executive officer and principal financial officer of Penthouse International, Inc. within the meaning of the Sarbanes-Oxley certification rule, Exchange Act Rule 15d-14. Without admitting or denying the Commission’s findings, Guccione consented to the issuance of an order finding that: · On April 30, 2003, Guccione approved and signed Penthouse’s first annual report on Form 10-K. In the Sarbanes-Oxley certification accompanying that filing, Guccione certified, among other things, that he had designed adequate disclosure controls and procedures as defined in Exchange Act Rule 15d-14. · On May 23, 2003, Penthouse filed a quarterly report on Form 10-Q for the quarter ended March 31, 2003 that materially overstated Penthouse's financial results for the quarter, by improperly recognizing $1 million in revenue, and thereby creating the false appearance of a profitable quarter. Guccione had not seen, or approved the filing of, the Form 10-Q, but the filing nonetheless purported to bear his electronic signature. That quarterly report also attached a Sarbanes-Oxley certification that also, falsely, purported to bear Guccione's signature. The quarterly report also omitted to disclose that it had not been reviewed by Penthouse's auditors or counsel. · Although he subsequently became aware of the circumstances surrounding the filing of the quarterly report, Guccione later approved the filing of a Form 8-K that falsely assured investors that Penthouse's disclosure controls and procedures were adequate, and simultaneously omitted to disclose that the quarterly report had been filed without his review or approval. It was not until Sept. 25, 2003, when Penthouse filed an amended Form 10-Q for the quarter ended March 31, 2003, that Penthouse acknowledged that Guccione had not reviewed, signed or approved the original Form 10-Q and that there were significant weaknesses in its disclosure controls. · Guccione, directly and indirectly, owned and controlled approximately 85% of the common stock of Penthouse during the relevant period, but currently owns and controls none. Guccione, who resides in New York, NY, resigned from his positions at Penthouse in November 2003. Accordingly, the Order finds that Guccione violated Exchange Act Rule 15d-14, and caused Penthouse to violate Section 15(d) of the Exchange Act and Rules 12b-20 and 15d-11 thereunder. The Order directs Guccione to cease and desist from causing any violations and future violations of Section 15(d) of the Exchange Act and Rules 12b-20 and 15d-11 thereunder and committing or causing any violations and any future violations of Rule 15d-14 thereunder. [SEC v. Penthouse International, Inc., Charles Samel and Jason Galanis, 05 CV 0780, RWS, SDNY] (LR-19048; AAE Rel. 2173); Administrative Proceeding - (Rel. 34-51073; AAE Rel. 2174; File No. 3-11800) INVESTMENT COMPANY ACT RELEASES AIG SUNAMERICA ASSET MANAGEMENT CORP., ET AL. A notice has been issued giving interested persons until Feb. 15, 2005, to request a hearing on an application filed by AIG SunAmerica Asset Management Corp. and Variable Annuity Life Insurance Company (each, an Adviser) for an order granting exemptions from Section 12(d)(3) and Section 17(a) of the Investment Company Act and permitting certain joint transactions under Section 17(d) of the Act and Rule 17d-1 under the Act. The order would permit certain registered investment companies advised by an Adviser to enter into certain types of principal protection arrangements with any entity that is in control of, controlled by, or under common control with, an Adviser (an AIG Affiliate), or with an unaffiliated third party that enters into a derivatives contract or reinsurance contract with an AIG Affiliate to hedge all or a portion of the risks under the principal protection arrangement. (Rel. IC-26725 - January 21) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change and Amendment No. 1 thereto (SR-PCX-2004-132) submitted by the Pacific Exchange relating to trading, either by listing or pursuant to unlisted trading privileges, Commodity-Based Trust Shares and trading, pursuant to unlisted trading privileges, iShares® COMEX Gold Trust. Publication of the proposal is expected in the Federal Register during the week of January 24. (Rel. 34-51067) 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-3 BRITESMILE INC, 490 NORTH WIGET LANE, WALNUT CREEK, CA, 94598, 9259416260 - 4,974,751 ($30,221,612.00) Equity, (File 333-122179 - Jan. 21) (BR. 01) S-8 IEC ELECTRONICS CORP, 105 NORTON ST, NEWARK, NY, 14513, 3153317742 - 1,000,000 ($590,000.00) Equity, (File 333-122181 - Jan. 21) (BR. 36) S-11 Permanent Financing (No. 7) PLC, HALIFAX PLC, TRINITY ROAD, HALIFAX, X0, HX1 2RG, 00442075560972 - 2,000,000,000 ($2,000,000,000.00) Mortgage Backed Securities, (File 333-122182 - Jan. 21) (BR. ) S-8 NESTOR INC, 400 MASSASOIT AVE, STE 200, PROVIDENCE, RI, 02914, 4014345522 - 4,500,000 ($32,535,000.00) Equity, (File 333-122183 - Jan. 21) (BR. 03) SB-2 WREN, INC., 386 NORTH 210 EAST, MAPLETON, UT, 84664, 801-489-9438 - 2,000,000 ($100,000.00) Equity, (File 333-122185 - Jan. 21) (BR. ) S-8 GSI COMMERCE INC, 1075 FIRST AVE, RTE 3 INDUSTRIAL PARK, KING OF PRUSSIA, PA, 19406, 6102653229 - 1,000,000 ($14,810,000.00) Equity, (File 333-122186 - Jan. 21) (BR. 02) S-8 UNIVERSAL HEALTH SERVICES INC, 367 S GULPH RD, KING OF PRUSSIA, PA, 19406, 6107683300 - 0 ($44,390.00) Equity, (File 333-122188 - Jan. 21) (BR. 01) S-8 FINELINE PROPERTIES INC, 110 SOUTH WATER STREET, SUITE 302, KENT, OH, 44240, 3306785558 - 21,800,000 ($278,250.00) Equity, (File 333-122189 - Jan. 21) (BR. 37) S-8 CALIFORNIA CLEAN AIR INC, 2434 VINEYARD AVENUE, SUITE 101, ESCONDIDO, CA, 92029, 7604946497 - 600,000 ($600,000.00) Equity, (File 333-122190 - Jan. 21) (BR. 05) S-3 NEW PLAN EXCEL REALTY TRUST INC, 420 LEXINGTON AVENUE, NEW YORK, NY, 10170, 2128693000 - 0 ($12,625,100.00) Equity, (File 333-122193 - Jan. 21) (BR. 08) S-8 CYTEC INDUSTRIES INC/DE/, FIVE GARRET MOUNTAIN PLAZA, WEST PATERSON, NJ, 07424, 9733573100 - 18,000,000 ($85,464,000.00) Other, (File 333-122195 - Jan. 21) (BR. 06) S-8 Securac Corp, 2500, 520-5TH AVENUE SW, CALGARY, A1, T2P 1V6, (403) 225-0403 - 6,343,288 ($9,039,185.00) Equity, (File 333-122196 - Jan. 21) (BR. 09) S-3 CASH SYSTEMS INC, 5525 SOUTH 900 E., SUITE 110, SALT LAKE CITY, UT, 84117, 801262-884 - 0 ($60,848,644.00) Equity, (File 333-122199 - Jan. 21) (BR. 07) S-8 URANIUM POWER CORP, 206-475 HOWE ST, VANCOUVER BC, A1, 00000, 6046858355 - 400,000 ($112,000.00) Equity, (File 333-122200 - Jan. 21) (BR. 04) S-8 FAMILY DOLLAR STORES INC, P O BOX 1017, 10401 OLD MONROE RD, CHARLOTTE, NC, 28201-1017, 7048476961 - 0 ($2,758,250.00) Equity, (File 333-122201 - Jan. 21) (BR. 02) S-8 DYNAMEX INC, 1870 CROWN DRIVE, -, DALLAS, TX, 75234, 214-561-7500 - 0 ($13,650,000.00) Equity, (File 333-122202 - Jan. 21) (BR. 05) S-4 AIRGATE PCS INC /DE/, 233 PEACHTREE ST NE, SUITE 1700, ATLANTA, GA, 30303, 4045257272 - 175,000,000 ($175,000,000.00) Non-Convertible Debt, (File 333-122203 - Jan. 21) (BR. 37) S-8 BORGWARNER INC, 5435 CORPORATE DRIVE, SUITE 150, TROY, MI, 48098, 28483733231 - 1,350,000 ($72,184,500.00) Equity, (File 333-122204 - Jan. 21) (BR. 05) S-8 SCORES HOLDING CO INC, 150 EAST 58TH STREET, SUITE, NEW YORK, NY, 10022, 212-421-8480 - 1,600,000 ($40,000.00) Equity, (File 333-122205 - Jan. 21) (BR. 05) S-4 DUANE READE INC, 440 NINTH AVE, NEW YORK, NY, 10001, 2122735700 - 0 ($160,000,000.00) Non-Convertible Debt, (File 333-122206 - Jan. 21) (BR. 01) S-1 Great Wolf Resorts, Inc., 122 WEST WASHINGTON AVENUE, MADISON, WI, 53703, 608-251-6400 - 14,032,896 ($299,462,000.64) Equity, (File 333-122208 - Jan. 21) (BR. 08) SB-2 MEDINA COFFEE INC, P O BOX 741, BELLEVUE, WA, 98009, 4254530334 - 9,934,762 ($36,857,967.00) Debt Convertible into Equity, (File 333-122209 - Jan. 21) (BR. 05) S-8 SAVE THE WORLD AIR INC, 29229 CANWOOD STREET, SUITE 206, AGOURA HILLS, CA, 91301, 818.865.3500 - 50,000 ($50,000.00) Equity, (File 333-122210 - Jan. 21) (BR. 09) S-8 Y3K SECURE ENTERPRISE SOFTWARE INC, 108 WEST STEWART AVE., PUYALLUP, WA, 98371, 6046883931 - 15,000,000 ($900,000.00) Equity, (File 333-122211 - Jan. 21) (BR. 08) S-3 IMMERSION CORP, 801 FOX LANE, SAN JOSE, CA, 95131, 4084671900 - 0 ($23,551,494.23) Equity, (File 333-122212 - Jan. 21) (BR. 03) SB-2 BRAVO FOODS INTERNATIONAL CORP, 11300 US HIGHWAY 1 SUITE 202, NORTH PALM BEACH, FL, 33408, 5616251411 - 49,412,500 ($31,661,875.00) Equity, (File 333-122213 - Jan. 21) (BR. 04) S-3 LEXICON GENETICS INC/TX, 8800 TECHNOLOGY FOREST PLACE, THE WOODLANDS, TX, 77381, 2818633000 - 0 ($150,000,000.00) Unallocated (Universal) Shelf, (File 333-122214 - Jan. 21) (BR. 01) S-3 DIRECTV GROUP INC, 2250 EAST IMPERIAL HIGHWAY, EL SEGUNDO, CA, 90245-0956, 310-964-0808 - 126,500,000 ($2,037,915,000.00) Equity, (File 333-122215 - Jan. 21) (BR. 37) S-1 FUELCELL ENERGY INC, 3 GREAT PASTURE RD, DANBURY, CT, 06813, 2038256000 - 1,800,000 ($16,020,000.00) Equity, (File 333-122216 - Jan. 21) (BR. 36) S-3 EAGLE BROADBAND INC, 101 COURAGEOUS DR, LEAGUE CITY, TX, 77573, 2815386000 - 30,000,000 ($17,400,000.00) Other, (File 333-122217 - Jan. 21) (BR. 06) S-8 MUNICIPAL MORTGAGE & EQUITY LLC, 218 N CHARLES ST, STE 500, BALTIMORE, MD, 21201, 4109628044 - 0 ($37,338,000.00) Equity, (File 333-122218 - Jan. 21) (BR. 08) S-8 SKYWAY COMMUNICATIONS HOLDING CORP, 6021 142ND AVE NORTH, CLEARWATER, FL, 33760, 727-535-8211 - 35,000,000 ($5,950,000.00) Equity, (File 333-122219 - Jan. 21) (BR. 37) S-1 NORTH POINTE HOLDINGS CORP, 28819 FRANKLIN ROAD, SUITE 300, SOUTHFIELD, MI, 48034, 2483581171 - 0 ($63,250,000.00) Equity, (File 333-122220 - Jan. 21) (BR. ) S-3 FelCor Lodging Trust Inc, 545 E JOHN CARPENTER FREEWAY, SUITE 1300, IRVING, TX, 75062, 9724444900 - 307,253 ($4,396,790.43) Equity, (File 333-122221 - Jan. 21) (BR. 08) S-3 ARADIGM CORP, 3929 POINT EDEN WAY, HAYWARD, CA, 94545, 5102659000 - 10,416,742 ($16,562,620.00) Equity, (File 333-122223 - Jan. 21) (BR. 36) S-1 TERCICA INC, 651 GATEWAY BLVD SUITE 950, SOUTH SAN FRANCISCO, CA, 94060, 6506244900 - 6,900,000 ($70,173,000.00) Equity, (File 333-122224 - Jan. 21) (BR. 01) N-2 BlackRock Health Sciences Trust, 100 BELLEVUE PARKWAY, WILMINGTON, DE, 19809, (888) 825-2257 - 100,000 ($1,500,000.00) Equity, (File 333-122225 - Jan. 21) (BR. ) S-3 NUCO2 INC /FL, 2800 S E MARKET PLACE, STUART, FL, 34997, 5612211754 - 0 ($150,000,000.00) Other, (File 333-122226 - Jan. 21) (BR. 06) SB-2 POWER 3 MEDICAL PRODUCTS INC, 8374 MARKET STREET, SUITE 439, BRADENTON, FL, 34202, 9413603039 - 13,101,846 ($9,957,402.96) Equity, (File 333-122227 - Jan. 21) (BR. 01) S-8 PROCYTE CORP /WA/, 154TH AVE N E BLDG A 8511, REDMOND, WA, 98034, 2068204548 - 0 ($1,095,000.00) Equity, (File 333-122228 - Jan. 21) (BR. 01) S-1 QUADRIGA SUPERFUND, 0 ($130,073,017.00) Equity, (File 333-122229 - Jan. 21) (BR. 08) S-8 PRESSTEK INC /DE/, 55 EXECUTIVE DRIVE, HUDSON, NH, 03051-3907, 6035948585 - 2,000,000 ($19,840,000.00) Equity, (File 333-122230 - Jan. 21) (BR. 36) S-8 INTEGRATED DEVICE TECHNOLOGY INC, 2975 STENDER WAY, SANTA CLARA, CA, 95054, 4087276116 - 2,500,000 ($25,025,000.00) Equity, (File 333-122231 - Jan. 21) (BR. 36) S-8 MONSANTO CO /NEW/, 800 N LINDBERGH BLVD, ST LOUIS, MO, 63167, 3146944296 - 12,000,000 ($677,520,000.00) Equity, (File 333-122232 - Jan. 21) (BR. 04) 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 ------------------------------------------------------------------------------------------------ AAMES INVESTMENT CORP MD 1.01 01/18/05 ABC BANCORP GA 2.02,9.01 01/20/05 ACCELRYS, INC. DE 5.02,9.01 01/19/05 ACCESS NATIONAL CORP VA 4.01,9.01 01/20/05 ACUSPHERE INC DE 8.01,9.01 01/20/05 ADAPTEC INC DE 2.02,9.01 01/20/05 AGREE REALTY CORP DE 8.01,9.01 01/20/05 Allis Chalmers Energy Inc. DE 1.01,2.01,3.02,5.02 01/14/05 ALLTEL CORP DE 2.02 01/21/05 AMERICA WEST HOLDINGS CORP DE 2.02,9.01 01/21/05 AMERICAN BANK INC PA 2.02,9.01 01/19/05 AMERICAN BANKNOTE CORP DE 1.01,1.03,9.01 01/18/05 AMERICAN ELECTRIC POWER CO INC NY 1.01 01/17/05 AMERICAN HEALTHWAYS INC DE 1.01,9.01 01/20/05 AMERICAN PHARMACEUTICAL PARTNERS INC DE 1.01,5.02 01/14/05 AMERICAN REAL ESTATE PARTNERS L P DE 1.01 01/21/05 AMERICAN RETIREMENT CORP TN 1.01,7.01,9.01 01/20/05 AMERICAN SOUTHWEST HOLDINGS INC DE 3.02,9.01 12/17/04 AMERICAN TECHNOLOGY CORP /DE/ DE 3.02,3.03 12/23/04 AMEND AMERICAN WAGERING INC NV 2.01 01/14/05 AMES NATIONAL CORP IA 2.02,9.01 01/21/05 AMYLIN PHARMACEUTICALS INC DE 1.01,8.01,9.01 01/20/05 ANWORTH MORTGAGE ASSET CORP MD 5.03,8.01,9.01 01/19/05 APPLIED DIGITAL SOLUTIONS INC MO 1.02 01/18/05 APPLIED INDUSTRIAL TECHNOLOGIES INC OH 1.01,9.01 01/18/05 APPLIED MICRO CIRCUITS CORP DE 1.01,2.02,2.03,9.01 01/21/05 AQUA AMERICA INC PA 8.01 01/12/05 ARCHIPELAGO HOLDINGS INC DE 2.02,9.01 01/21/05 ARENA PHARMACEUTICALS INC DE 1.01,5.02,7.01,8.01,9.01 01/17/05 ARGO TECH CORP DE 1.01,9.01 01/19/05 ARROW INTERNATIONAL INC PA 5.02,9.01 12/20/04 ASB HOLDING CO 8.01,9.01 01/20/05 ASIA PAYMENT SYSTEMS NV 7.01,9.01 01/21/05 ASSOCIATED BANC-CORP WI 2.02 01/20/04 ASTORIA FINANCIAL CORP DE 1.01 01/21/05 ASTORIA FINANCIAL CORP DE 1.01 01/21/05 AMEND ASYST TECHNOLOGIES INC /CA/ CA 8.01 12/27/04 AT&T CORP NY 2.02,9.01 01/20/05 ATLANTIC LIBERTY FINANCIAL CORP DE 9.01 12/31/04 ATLANTIC WINE AGENCIES INC FL 2.01,7.01,9.01 01/20/05 AMEND ATLAS MINING CO ID 7.01,9.01 01/19/05 ATS MEDICAL INC MN 2.02,9.01 01/21/05 AUGUST TECHNOLOGY CORP MN 1.01,9.01 01/21/05 AUTOMATIC DATA PROCESSING INC DE 2.02 12/31/04 AVANI INTERNATIONAL GROUP INC // NV 1.02 12/13/04 AXCELIS TECHNOLOGIES INC DE 1.01 02/26/04 AXM PHARMA INC NV 2.03,9.01 01/21/05 AZTEC OIL & GAS, INC. NV 4.01,9.01 11/18/04 AMEND AZUL STUDIOS INTERNATIONAL INC. WA 3.02 01/17/05 BANCFIRST CORP /OK/ OK 2.02 01/21/05 BANCORP RHODE ISLAND INC 1.01,8.01,9.01 10/19/04 BANCWEST CORP/HI DE 2.02,9.01 01/20/05 BANK MUTUAL CORP WI 2.02 01/21/05 BECKMAN COULTER INC DE 1.01,5.02,9.01 01/17/05 BIO-LIFE LABS INC. 2.03 01/19/05 BLUE COAT SYSTEMS INC DE 5.02 01/14/05 BOEING CAPITAL CORP DE 1.01,2.03 01/21/05 BOSTON RESTAURANT ASSOCIATES INC DE 1.01 01/20/05 BRESLER & REINER INC DE 8.01,9.01 01/20/05 BRIDGE STREET FINANCIAL INC NY 2.02,9.01 01/21/05 BRIGGS & STRATTON CORP WI 2.02,9.01 01/21/05 BRIGHTSTAR INFORMATION TECHNOLOGY GRO DE 8.01 01/17/05 BROOKLINE BANCORP INC DE 2.02,9.01 01/20/05 BRYN MAWR BANK CORP PA 2.02,9.01 01/20/05 BSQUARE CORP /WA WA 2.02,9.01 01/21/05 BUCKEYE PARTNERS L P DE 1.01,7.01,9.01 01/21/05 CABCO TRUST FOR BELLSOUTH DEBENTURES DE 8.01,9.01 01/18/05 CABLEVISION SYSTEMS CORP /NY DE 1.01,2.05,2.06 01/20/05 CABLEVISION SYSTEMS CORP /NY DE 1.01 01/14/05 CABOT MICROELECTRONICS CORP DE 1.01,5.02,8.01 01/17/05 CALIFORNIA MICRO DEVICES CORP CA 4.02,9.01 01/18/05 CALLON PETROLEUM CO DE 2.02,9.01 01/20/05 CANTEL MEDICAL CORP DE 1.01,9.01 01/17/05 CAPITAL BANCORP INC TN 2.02,9.01 01/19/05 AMEND CAPTARIS INC WA 2.06 01/17/05 CARACO PHARMACEUTICAL LABORATORIES LT MI 2.02,7.01,9.01 01/20/05 CARAUSTAR INDUSTRIES INC NC 4.01,9.01 01/18/05 CARMAX INC VA 5.03,9.01 01/21/05 CARPENTER TECHNOLOGY CORP DE 2.02,9.01 01/21/05 CARROLLTON BANCORP MD 2.06,9.01 01/21/05 CC V HOLDINGS LLC DE 1.01,1.02,5.02,9.01 01/17/05 CCH II LLC 1.01,1.02,5.02,9.01 01/17/05 CCO HOLDINGS LLC 1.01,1.02,5.02,9.01 01/17/05 CELADON GROUP INC DE 1.01,2.01,9.01 01/14/05 CENDANT MORTGAGE CAPITAL LLC DE 8.01,9.01 01/21/05 CERIDIAN CORP /DE/ DE 5.02 01/20/05 CHARDAN CHINA ACQUISITION CORP 7.01,9.01 01/14/05 AMEND CHARTER COMMUNICATIONS HOLDINGS LLC DE 1.01,1.02,5.02,9.01 01/17/05 CHARTER COMMUNICATIONS INC /MO/ DE 1.01,1.02,5.02,9.01 01/17/05 CHASE CREDIT CARD MASTER TRUST NY 8.01,9.01 01/18/05 CHASE CREDIT CARD MASTER TRUST NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2001-1 DE 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2001-4 DE 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2002-1 DE 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2002-2 NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2002-3 NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2002-4 NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2002-5 NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2002-6 NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2002-7 NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2002-8 NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2003-1 NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2003-2 NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2003-3 NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2003-4 NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2003-5 NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2003-6 NY 8.01,9.01 01/18/05 CHASE CREDIT CARD OWNER TRUST 2004-1 NY 8.01,9.01 01/18/05 Chase Credit Card Owner Trust 2004-2 NY 8.01,9.01 01/18/05 CHASE MANHATTAN AUTO OWNER TRUST 2001 DE 8.01,9.01 01/18/05 CHASE MANHATTAN AUTO OWNER TRUST 2001 DE 8.01,9.01 01/18/05 CHASE MANHATTAN AUTO OWNER TRUST 2002 DE 8.01,9.01 01/18/05 CHASE MANHATTAN AUTO OWNER TRUST 2002 DE 8.01,9.01 01/18/05 CHASE MANHATTAN AUTO OWNER TRUST 2003 DE 8.01,9.01 01/18/05 CHASE MANHATTAN AUTO OWNER TRUST 2003 DE 8.01,9.01 01/18/05 CHASE MANHATTAN AUTO TRUST 2004-A DE 8.01,9.01 01/18/05 CHASE MANHATTAN BANK CHASE CREDIT CAR DE 8.01,9.01 01/18/05 CHASE MANHATTAN BANK CHASE CREDIT CAR DE 8.01,9.01 01/18/05 CHASE MANHATTAN BANK USA CHASE CREDIT DE 8.01,9.01 01/18/05 CHASE MANHATTAN BANK USA CHASE CREDIT DE 8.01,9.01 01/18/05 CHASE MANHATTAN BANK USA CHASE MANHAT DE 8.01,9.01 01/18/05 CHASE MANHATTAN MARINE OWNER TRUST 19 NY 8.01,9.01 01/18/05 CHASE MANHATTAN RV OWNER TRUST 1997-A DE 8.01,9.01 01/18/05 CHECKFREE CORP \GA\ DE 2.02,9.01 01/20/05 CHEETAH OIL & GAS LTD. NV 8.01,9.01 01/20/05 CHEMICAL FINANCIAL CORP MI 5.02 01/17/05 CHEMUNG FINANCIAL CORP NY 5.02 01/21/05 CHINA DIGITAL WIRELESS INC 4.01,9.01 01/01/05 AMEND CITICORP DE 8.01 01/20/05 CITIGROUP INC DE 5.03,9.01 01/19/05 CITIZENS COMMUNITY BANCORP 8.01 01/21/05 CLOROX CO /DE/ DE 5.02 01/18/05 COBIZ INC CO 2.02,9.01 01/20/05 COLLEGE PARTNERSHIP INC NV 1.01,9.01 01/19/05 COMMERCE GROUP CORP /WI/ WI 4.01,4.02,9.01 01/18/05 COMMERCIAL BANKSHARES INC FL 2.02,9.01 01/20/05 COMPETITIVE TECHNOLOGIES INC DE 5.02 11/15/04 COMPETITIVE TECHNOLOGIES INC DE 1.01,5.02,5.05 01/14/05 Comtech Group Inc MD 1.01,9.01 01/17/05 CONCURRENT COMPUTER CORP/DE DE 2.02,5.02,9.01 01/21/05 CORPORATE ROAD SHOW DOT COM INC 1.01,9.01 01/20/05 CROSS TIMBERS ROYALTY TRUST TX 2.02,9.01 01/21/05 CRT PROPERTIES INC FL 7.01,9.01 01/18/05 CT COMMUNICATIONS INC /NC NC 1.01 01/21/05 CWABS INC REVOLVING HOME EQUITY LOAN DE 8.01,9.01 03/31/04 CWABS INC REVOLVING HOME EQUITY LOAN DE 8.01,9.01 03/31/04 AMEND CWALT INC 8.01,9.01 12/30/04 CWALT INC 8.01,9.01 11/30/04 CWALT INC 8.01,9.01 11/30/04 CWALT INC 8.01,9.01 12/30/04 CWALT INC 8.01,9.01 12/30/04 CYTEC INDUSTRIES INC/DE/ DE 2.02 01/20/05 CYTRX CORP DE 1.01,3.02,9.01 01/20/05 CYTYC CORP DE 2.02,9.01 01/20/05 DAIMLERCHRYSLER AUTO TRUST 2004-A MI 8.01,9.01 01/10/05 DAIMLERCHRYSLER AUTO TRUST 2004-B MI 8.01,9.01 01/10/05 DAIMLERCHRYSLER AUTO TRUST 2004-C MI 8.01,9.01 01/10/05 DAIMLERCHRYSLER MASTER OWNER TRUST 8.01,9.01 01/18/05 DECODE GENETICS INC DE 8.01 01/13/05 DELTA PETROLEUM CORP/CO CO 8.01 01/21/05 DIAMETRICS MEDICAL INC MN 2.01 01/14/05 DIGIRAD CORP DE 1.02 01/15/05 DOV PHARMACEUTICAL INC DE 1.02 01/21/05 DPAC TECHNOLOGIES CORP CA 5.02 01/20/05 DRUGMAX INC NV 3.01,5.03,9.01 01/14/05 DURAVEST INC FL 1.01,2.01,3.02,5.01,8.01,9.01 01/14/05 DYCOM INDUSTRIES INC FL 5.02,9.01 12/21/04 DYNACQ HEALTHCARE INC DE 5.02,8.01,9.01 01/17/05 DYNEGY INC /IL/ IL 9.01 09/30/04 AMEND E DEAL NET INC NV 5.02 01/21/05 EAGLE BANCORP INC MD 1.01,5.02,7.01 01/10/05 EBIX INC DE 1.01,5.03,9.01 01/14/05 ECHOSTAR COMMUNICATIONS CORP NV 8.01,9.01 01/20/05 EDGE PETROLEUM CORP DE 9.01 12/29/04 AMEND EL PASO CORP/DE DE 9.01 01/20/05 ELKCORP DE 2.02,9.01 01/20/05 ENPATH MEDICAL INC MN 2.02,7.01,9.01 01/13/05 ENTERPRISE FINANCIAL SERVICES CORP DE 5.02,9.01 01/19/05 ENTHEOS TECHNOLOGIES INC NV 5.02 01/21/05 Epic Bancorp 2.02,9.01 01/20/05 EPIC FINANCIAL CORP NV 3.02 01/21/05 EUROBANCSHARES INC 2.02,9.01 01/20/05 EVERGREEN SOLAR INC DE 1.01,2.02,7.01,8.01,9.01 01/14/05 AMEND EXACT SCIENCES CORP DE 7.01,9.01 01/20/05 EXCO RESOURCES INC TX 1.01,9.01 01/17/05 EXPRESSJET HOLDINGS INC DE 7.01 01/20/05 EYETECH PHARMACEUTICALS INC DE 7.01 01/20/05 EZ EM INC DE 5.02,9.01 01/17/05 EZ EM INC DE 1.01,9.01 01/16/05 EZ EM INC DE 1.01 01/17/05 EZ EM INC DE 5.03,9.01 01/17/05 FAMILY DOLLAR STORES INC DE 1.01,8.01,9.01 01/20/05 FAR EAST ENERGY CORP 1.01,9.01 01/19/05 FEDERAL NATIONAL MORTGAGE ASSOCIATION 1.01,5.02,5.03,9.01 01/17/05 FENTURA FINANCIAL INC MI 2.02,9.01 01/20/05 FIDELITY BANCORP INC PA 2.02,8.01,9.01 01/19/05 FINISH LINE INC /IN/ IN 8.01,9.01 01/21/05 FIRST COMMONWEALTH FINANCIAL CORP /PA PA 2.02,9.01 01/20/05 FIRST COMMUNITY BANK CORP OF AMERICA FL 2.02 01/21/05 FIRST HORIZON NATIONAL CORP TN 1.01,5.02,5.03,9.01 01/18/05 FIRST INDIANA CORP IN 5.02,9.01 01/19/05 FIRST INDIANA CORP IN 8.01,9.01 01/21/05 FIRST MIDWEST FINANCIAL INC DE 2.02,9.01 01/21/05 FIRST MONTAUK FINANCIAL CORP NJ 8.01 01/21/05 FIRST NATIONAL LINCOLN CORP /ME/ ME 8.01 01/20/05 FIRST NIAGARA FINANCIAL GROUP INC DE 1.01,2.01,5.02,9.01 01/14/05 FIRST OTTAWA BANCSHARES INC DE 5.02 01/18/05 FIRST PLACE FINANCIAL CORP /DE/ DE 2.02,2.06,7.01,9.01 01/19/05 FIRST ROBINSON FINANCIAL CORP DE 8.01 01/21/05 FIRST UNION COMMERCIAL MORTGAGE PASS NC 8.01,9.01 01/18/05 FLEXTRONICS INTERNATIONAL LTD 1.01 01/17/05 FLOW INTERNATIONAL CORP WA 8.01,9.01 01/12/05 FNBH BANCORP INC MI 2.02,9.01 01/21/05 FOREST CITY ENTERPRISES INC OH 8.01,9.01 01/21/05 FORTUNE BRANDS INC DE 2.02,7.01,9.01 01/21/05 FPL GROUP INC FL 2.02,9.01 01/21/05 FPL GROUP INC FL 7.01,9.01 01/21/05 FRONTIER FINANCIAL CORP /WA/ WA 2.02 01/20/05 GARDNER DENVER INC DE 3.03,9.01 01/21/05 GCCFC 2005-GG3 8.01,9.01 01/20/05 GCO Education Loan Funding Trust-I DE 8.01,9.01 01/14/05 GE COMMERCIAL MORTGAGE CORP DE 8.01,9.01 01/20/05 GENERAL ELECTRIC CO NY 2.02,7.01 01/21/05 GENERAL MOTORS CORP DE 1.01 01/21/05 GENTEK INC DE 2.05 01/21/05 GENTEK INC DE 2.05 01/21/05 GENWORTH FINANCIAL INC DE 2.02,9.01 01/21/05 GLOBAL AIRCRAFT SOLUTIONS, INC. AZ 1.01,9.01 01/21/05 GLYCOGENESYS INC NV 1.01 01/14/05 GMX RESOURCES INC OK 5.02 01/20/05 GREER BANCSHARES INC SC 2.02,9.01 01/21/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 01/19/05 GS MORTGAGE SECURITIES CORP DE 8.01 01/19/05 GS MORTGAGE SECURITIES CORP DE 8.01 01/21/05 HARTFORD LIFE INSURANCE CO CT 9.01 01/21/05 HEALTH GRADES INC DE 1.01,5.02 12/15/04 AMEND HEARTLAND FINANCIAL USA INC DE 8.01,9.01 01/21/05 HEI INC MN 1.02,5.02,9.01 01/14/05 HEPALIFE TECHNOLOGIES INC FL 1.01 01/18/05 HERLEY INDUSTRIES INC /NEW DE 5.02 01/20/05 HEWLETT PACKARD CO DE 5.02 01/15/05 HIGH INCOME OPPORTUNITY FUND INC MD 7.01,9.01 01/21/05 HOME DEPOT INC DE 8.01,9.01 01/20/05 HOME FEDERAL BANCORP INC 2.02,9.01 01/21/05 HORIZON OFFSHORE INC DE 1.01,8.01,9.01 01/20/05 HORNBECK OFFSHORE SERVICES INC /LA DE 8.01 01/14/05 HOUSTON EXPLORATION CO DE 2.02,7.01,9.01 01/20/05 HOUSTON OPERATING CO DE 3.02,5.02,5.03,9.01 01/20/05 HUDSON HIGHLAND GROUP INC DE 1.01,9.01 01/17/05 HUDSON TECHNOLOGIES INC /NY NY 1.01 01/17/05 HUFFY CORP OH 8.01,9.01 01/19/05 HUGOTON ROYALTY TRUST TX 2.02,9.01 01/21/05 HUNTINGTON BANCSHARES INC/MD MD 2.02,9.01 01/21/05 HUTTIG BUILDING PRODUCTS INC DE 1.01 01/19/05 IA GLOBAL INC DE 2.03,9.01 01/18/05 ICOS CORP / DE DE 5.02,9.01 01/20/05 IMPCO TECHNOLOGIES INC DE 2.02,9.01 01/18/05 INFOUSA INC DE 2.02,9.01 01/20/05 INLAND REAL ESTATE CORP MD 2.02,8.01,9.01 01/21/05 INLAND WESTERN RETAIL REAL ESTATE TRU MD 1.01,2.01,9.01 01/21/05 INTEGRITY BANCSHARES INC GA 2.02,9.01 01/21/05 INTER TEL INC AZ 7.01 01/19/05 INTER TEL INC AZ 1.01,7.01,9.01 01/20/05 Interactive Brand Development Inc. DE 8.01,9.01 01/18/05 INTERGRAPH CORP DE 8.01 01/21/05 INTERMEDIATE MUNI FUND INC MD 7.01,9.01 01/21/05 INTERNATIONAL ELECTRONICS INC MA 3.01 01/21/05 INTERPUBLIC GROUP OF COMPANIES, INC. DE 1.01,1.02,5.02,5.03,9.01 01/18/05 INTERSTATE HOTELS & RESORTS INC DE 1.01,2.03 01/14/05 INTERVOICE INC TX 1.01,7.01 01/14/05 INVESTORS REAL ESTATE TRUST ND 8.01,9.01 01/21/05 IRWIN FINANCIAL CORP IN 8.01,9.01 01/21/05 ISTA PHARMACEUTICALS INC CA 1.01,7.01,9.01 01/20/05 ISTAR FINANCIAL INC MD 9.01 01/20/05 IVORY CAPITAL CORP CO 1.01,9.01 01/17/05 JEFFERSON BANCSHARES INC TN 8.01,9.01 01/21/05 JONES APPAREL GROUP INC PA 2.02,7.01,9.01 01/21/05 K TEL INTERNATIONAL INC MN 5.02,8.01,9.01 12/06/04 K2 INC DE 8.01,9.01 01/21/05 KENTUCKY BANCSHARES INC /KY/ 2.02,9.01 12/31/04 KEY ENERGY SERVICES INC MD 1.01,3.03,7.01,9.01 01/19/05 KEYCORP /NEW/ OH 2.02,9.01 01/21/05 KFX INC DE 1.01,5.02,9.01 01/21/05 KINDER MORGAN ENERGY PARTNERS L P DE 1.01,9.01 01/18/05 KS BANCORP INC NC 2.02,9.01 01/21/05 LABRANCHE & CO INC DE 2.02,9.01 01/21/05 LANTRONIX INC DE 4.01,9.01 01/17/05 LECTEC CORP /MN/ MN 1.01,5.02,8.01,9.01 12/28/04 LINEAR TECHNOLOGY CORP /CA/ DE 1.01,8.01,9.01 01/18/05 LIONS GATE ENTERTAINMENT CORP /CN/ 8.01,9.01 01/21/05 LITFUNDING CORP NV 8.01,9.01 01/14/05 LITTELFUSE INC /DE DE 1.01 01/14/05 LITTLE SIOUX CORN PROCESSORS LLC 2.02,9.01 01/20/05 LOCATEPLUS HOLDINGS CORP 4.01,9.01 12/13/04 AMEND LODGIAN INC DE 1.02,5.02,7.01 01/14/05 Long Beach Mortgage Loan Trust 2005-1 DE 2.01,9.01 01/06/05 LUNA GOLD CORP WY 7.01,9.01 01/20/05 LYONDELL CHEMICAL CO DE 1.01,9.01 01/21/05 MACROMEDIA INC DE 1.01,5.02,9.01 01/17/05 MACROMEDIA INC DE 2.02,7.01,9.01 01/19/05 MAGUIRE PROPERTIES INC MD 1.01 01/21/05 MANAGED HIGH INCOME PORTFOLIO INC NY 7.01,9.01 01/21/05 MANAGED MUNICIPALS PORTFOLIO INC 7.01,9.01 01/21/05 MARTEK BIOSCIENCES CORP DE 1.01,8.01,9.01 01/20/05 MARTIN MIDSTREAM PARTNERS LP DE 7.01,9.01 01/20/05 MASTR ALTERNATIVE LOAN TRUST 2005-NC1 DE 9.01 01/20/05 MATTHEWS INTERNATIONAL CORP PA 2.02 01/20/05 MAX & ERMAS RESTAURANTS INC DE 1.01,9.01 01/17/05 MBNA CORP MD 7.01 01/21/05 MCDONALDS CORP DE 2.02,5.02,9.01 01/17/05 MEADWESTVACO CORP DE 1.01,2.05,2.06,9.01 01/14/05 MEDICAL STAFFING NETWORK HOLDINGS INC DE 5.02,9.01 01/21/05 MEDICAL STAFFING NETWORK HOLDINGS INC DE 9.01 01/21/05 AMEND MEDICIS PHARMACEUTICAL CORP DE 2.02,9.01 01/20/05 MEDINA COFFEE INC NV 1.01,2.01,3.02,4.01,5.01,5.02 01/20/05 MERCHANTS BANCSHARES INC DE 2.02,5.02,7.01 01/21/05 MERCURY AIR GROUP INC NY 1.01,1.02,9.01 01/17/05 MERITAGE HOSPITALITY GROUP INC MI 1.01,8.01,9.01 01/19/05 MERRILL MERCHANTS BANCSHARES INC ME 2.02,9.01 01/21/05 MESA OFFSHORE TRUST TX 7.01,9.01 01/21/05 MESA ROYALTY TRUST/TX TX 7.01,9.01 01/21/05 MESABI TRUST NY 2.02,8.01,9.01 01/20/05 METRIS COMPANIES INC DE 8.01,9.01 01/20/05 MGM MIRAGE DE 7.01,9.01 01/20/05 MICRON ENVIRO SYSTEMS INC NV 8.01 01/21/05 MICROTEK MEDICAL HOLDINGS INC GA 2.02,9.01 01/21/05 MID AMERICA APARTMENT COMMUNITIES INC TN 7.01,9.01 01/21/05 MIDDLEBURG FINANCIAL CORP VA 5.03,9.01 01/19/05 MISSION COMMUNITY BANCORP CA 5.02,9.01 01/20/05 MOBILEPRO CORP DE 1.01,9.01 11/15/04 AMEND MONSTER WORLDWIDE INC DE 1.01,2.03,9.01 01/14/05 MORGAN STANLEY DE 8.01,9.01 01/21/05 MPHASE TECHNOLOGIES INC NJ 3.02 01/21/05 MS STRUCTURED SATURNS SERIES 2001-3 DE 8.01,9.01 01/18/05 MS STRUCTURED SATURNS SERIES 2001-7 DE 8.01,9.01 01/18/05 MS STRUCTURED SATURNS SERIES 2002-10 DE 8.01,9.01 01/18/05 MS STRUCTURED SATURNS SERIES 2002-5 DE 8.01,9.01 01/18/05 MS STRUCTURED SATURNS SERIES 2003-10 DE 8.01,9.01 01/18/05 MS STRUCTURED SATURNS SERIES 2003-12 DE 8.01,9.01 01/18/05 MS STRUCTURED SATURNS SERIES 2003-13 DE 8.01,9.01 01/18/05 MS STRUCTURED SATURNS SERIES 2003-16 DE 8.01,9.01 01/18/05 MS STRUCTURED SATURNS SERIES 2003-5 DE 8.01,9.01 01/18/05 MS STRUCTURED SATURNS SERIES 2003-7 DE 8.01,9.01 01/18/05 MS STRUCTURED SATURNS SERIES 2003-9 DE 8.01,9.01 01/18/05 MUNICIPAL HIGH INCOME FUND INC 7.01,9.01 01/21/05 NANOMETRICS INC CA 1.01,9.01 01/21/05 NAPSTER INC DE 8.01,9.01 01/20/05 NASB FINANCIAL INC MO 8.01 01/21/05 NATURAL RESOURCE PARTNERS LP DE 7.01,9.01 01/20/05 Naugatuck Valley Financial Corp X1 8.01,9.01 01/21/05 NAUTILUS GROUP INC WA 1.01,9.01 01/17/05 NEIMAN MARCUS GROUP INC DE 1.01,9.01 01/21/05 NEOPROBE CORP DE 8.01,9.01 01/18/05 NETIQ CORP 1.01 01/18/05 NEW JERSEY RESOURCES CORP NJ 8.01,9.01 01/19/05 NEW PLAN EXCEL REALTY TRUST INC MD 8.01,9.01 01/21/05 NEWCASTLE INVESTMENT CORP MD 2.03 01/20/05 NICKLEBYS COM INC CO 8.01 01/18/05 Nissan Auto Lease Trust 2004-A DE 8.01,9.01 01/18/05 NISSAN AUTO RECEIVABLES 2004-B OWNER 8.01,9.01 01/18/05 Nissan Auto Receivables 2004-C Owner DE 8.01,9.01 01/18/05 NORTH AMERICAN SCIENTIFIC INC DE 5.02 01/17/05 North Atlantic Holding Company, Inc. 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DE 8.01,9.01 01/20/05 S Y BANCORP INC KY 2.02,9.01 01/21/05 S&T BANCORP INC PA 2.02 12/31/04 SALOMON BROTHERS 2008 WORLDWIDE DOLLA MD 7.01,9.01 01/21/05 SALOMON BROTHERS CAPITAL & INCOME FUN MD 7.01,9.01 01/21/05 SALOMON BROTHERS EMERGING MARKETS DEB 7.01,9.01 01/21/05 SALOMON BROTHERS EMERGING MARKETS FLO MD 7.01,9.01 01/21/05 SALOMON BROTHERS EMERGING MARKETS INC MD 7.01,9.01 01/21/05 SALOMON BROTHERS EMERGING MARKETS INC MD 7.01,9.01 01/21/05 SALOMON BROTHERS FUND INC /DE/ MD 7.01,9.01 01/21/05 SALOMON BROTHERS GLOBAL HIGH INCOME F 7.01,9.01 01/21/05 SALOMON BROTHERS GLOBAL PARTNERS INCO MD 7.01,9.01 01/21/05 SALOMON BROTHERS HIGH INCOME FUND II 7.01,9.01 01/21/05 SALOMON BROTHERS HIGH INCOME FUND INC MD 7.01,9.01 01/21/05 SALOMON BROTHERS INFLATION MANAGEMENT 7.01,9.01 01/21/05 SALOMON BROTHERS MUNICIPAL PARTNERS F MD 7.01,9.01 01/21/05 SALOMON BROTHERS MUNICIPAL PARTNERS F MD 7.01,9.01 01/21/05 Salomon Brothers Variable Rate Strate 7.01,9.01 01/21/05 SALOMON BROTHERS WORLDWIDE INCOME FUN MD 7.01,9.01 01/21/05 SATCON TECHNOLOGY CORP DE 5.02,9.01 01/18/05 SAXON ASSET SECURITIES CO VA 8.01 01/21/05 SCBT FINANCIAL CORP SC 2.02,9.01 01/20/05 SCHWEITZER MAUDUIT INTERNATIONAL INC DE 1.01 01/19/05 SEACOAST BANKING CORP OF FLORIDA FL 1.01,2.03,9.01 01/18/05 SECURITY BANK CORP GA 1.01,2.02,9.01 01/19/05 SELECT COMFORT CORP MN 7.01 01/21/05 SELECT MEDICAL CORP DE 8.01,9.01 01/20/05 SELECTICA INC DE 8.01,9.01 01/19/05 SELECTICA INC DE 2.02,9.01 01/20/05 SENSE HOLDINGS INC FL 8.01 01/13/05 SERVICEMASTER CO DE 8.01 01/21/05 SGD HOLDINGS LTD DE 1.03,9.01 01/20/05 SHAW GROUP INC LA 8.01 01/19/05 SHENANDOAH TELECOMMUNICATIONS CO/VA/ VA 1.01,2.03,9.01 11/30/04 SHIRE PHARMACEUTICALS GROUP PLC 8.01,9.01 01/21/05 SIMMONS FIRST NATIONAL CORP AR 2.02 01/20/05 SIMMONS FIRST NATIONAL CORP AR 2.02 01/20/05 SIPEX CORP MA 8.01,9.01 01/20/05 SMITH A O CORP DE 2.02,9.01 01/21/05 SONOMA VALLEY BANCORP CA 2.02,9.01 01/20/05 SOUTHERN COMMUNITY FINANCIAL CORP NC 8.01,9.01 01/20/05 SOUTHERN 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ENTERPRISES INC NE 2.02,9.01 01/20/05 WESBANCO INC WV 2.02,9.01 01/20/05 WESTAMERICA BANCORPORATION CA 2.02 01/21/05 WET SEAL INC DE 1.01,3.02,8.01,9.01 01/14/05 WILMINGTON TRUST CORP DE 2.02 01/20/05 WISCONSIN ENERGY CORP WI 5.03,8.01,9.01 01/20/05 WORLD OMNI AUTO RECEIVABLES LLC DE 8.01,9.01 01/21/05 XL CAPITAL LTD 8.01,9.01 01/20/05 XL CAPITAL LTD 1.01 01/14/05 XOMA LTD /DE/ DE 1.01,9.01 01/12/05 AMEND ZENIX INCOME FUND INC 7.01,9.01 01/21/05 ZIMMER HOLDINGS INC DE 1.01,9.01 01/18/05 ZOLTEK COMPANIES INC DE 7.01,9.01 01/21/05