SEC NEWS DIGEST Issue 2004-226 November 24, 2004 ENFORCEMENT PROCEEDINGS PETITION TO LIFT TEMPORARY SUSPENSION OF DANIEL LEZAK DENIED The Commission denied the petition filed by Daniel S. Lezak to lift the temporary suspension imposed on him pursuant to Rule 102(e)(3) of the Commission’s Rules of Practice and set the matter down for a public hearing before an administrative law judge. The Commission temporarily suspended Lezak from appearing or practicing before the Commission after the District Court for the District of Columbia found that Lezak had violated or aided and abetted the violation of antifraud provisions of the Federal securities laws and also permanently enjoined him from violating antifraud provisions of the Federal securities laws. (Rel. 34-50729; File No. 3-11675) COMMISSION DENIES MARK PARNASS'S PETITION FOR RELIEF FROM A 1975 COMMISSION BAR ORDER The Commission has denied a petition filed by Mark S. Parnass seeking relief from a 1975 Commission bar order entered with his consent. In the 1975 order, the Commission found that Parnass, who was secretary and a director of Bovers Parnass & Turel, Inc., a former registered broker-dealer, aided and abetted the firm's net capital violations. It also found that Parnass had been enjoined in a related civil action from violating net capital provisions. It further found that a trustee had been appointed for the firm under the Securities Investor Protection Act of 1970. The Commission barred Parnass from association with any broker, dealer, investment adviser, or investment company, with the right to reapply to become associated with a broker-dealer in a non-supervisory and non-proprietary capacity after eighteen months and in a supervisory and proprietary capacity after three and one-half years. Since 1980, Parnass has been permitted to associate as a registered representative in a supervised capacity with a number of broker-dealer firms. Applying its long-standing approach to petitions seeking relief from administrative bar orders, the Commission determined that it was appropriate to deny Parnass's petition. Among other factors, the Commission considered that the net capital violations resulting in the bar were serious, and that Parnass had engaged in intervening misconduct since the bar was imposed. (Rel. 34-50730; File No. 3-4393) CORRECTIONS AND ADDITIONS A summary in the November 19th issue of the Digest, entitled SEC v. Paul Bristow and Nikhil Sinha, should have appeared as follows: SEC v. PAUL H. BRISTOW AND NIKHIL SINHA The Commission today filed civil charges against eFunds Corporation’s former chief financial officer, Paul H. Bristow, of Halliburton, Ontario, Canada, and former executive vice president of the business enterprise group, Nikhil Sinha, of Austin, Texas. eFunds, a Delaware corporation with its principal office in Scottsdale, Arizona, processes electronic payments including debit card and automated teller machine transactions. The Commission’s complaint alleges that in the second quarter of 2001, eFunds improperly recognized $2.1 million in revenue from a purported penalty payment by an affiliated entity. The complaint alleges eFunds’ recognition of the penalty payment as revenue was not appropriate because, among other things, eFunds agreed, in the third quarter of 2001, to reimburse the affiliated entity by paying future consulting fees that would approximate the amount of the penalty payment. The complaint further alleges that Bristow and Sinha each reviewed and approved the arrangement to repay the penalty payment to the affiliated entity, knowing that the future consulting fees would approximate the amount of the penalty payment, and that they were reckless in causing eFunds to recognize the $2.1 million as revenue in the second quarter of 2001. Bristow, without admitting or denying the allegations in the complaint, has consented to the entry of a Final Judgment against him enjoining him from violating Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5 and 13b2-1 thereunder, and from aiding and abetting violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. The Final Judgment also requires Bristow to pay $53,680 disgorgement plus $6,999.89 in prejudgment interest and imposes a $30,000 civil penalty. Sinha, without admitting or denying the allegations in the complaint, has consented to the entry of a Final Judgment enjoining him from violating Section 13(b)(5) of the Exchange Act and Rule 13b2-1 thereunder, and from aiding and abetting violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. The Final Judgment also requires Sinha to pay $58,152 disgorgement plus $6,717.56 in prejudgment interest and imposes a $25,000 civil penalty. [SEC v. Paul H. Bristow and Nikhil Sinha, Civil Action No. CIV04-2601-PHX-FJM] (LR-18981; AAE Rel. 2141) INVESTMENT COMPANY ACT RELEASES ASSET ALLIANCE ADVISORS, INC., ET AL. The Commission has issued an order to Asset Alliance Advisors, Inc., et al., under Section 9(c) of the Investment Company Act exempting applicants from Section 9(a) of the Act with respect to a securities- related injunction issued by the U.S. District Court for the Southern District of New York on Oct. 28, 2004. (Rel. IC-26683 – November 23) PACIFIC LIFE INSURANCE COMPANY, ET AL. An amended order has been issued on an application filed by Pacific Life Insurance Company, Pacific Life and Annuity Company (together with Pacific Life Insurance Company, the PL Insurers), Pacific Select Distributors, Inc., and certain separate accounts of the PL Insurers (collectively, Applicants), pursuant to Section 6(c) of the Investment Company Act. The amended order permits the Applicants to recapture, under circumstances not contemplated by the existing order: (1) certain credit enhancements applied to the contract value of certain contract holders (Credit Enhancements) and (2) amounts credited by a PL Insurer and applied to the contract value of certain contract holders in situations where selling and/or maintenance costs are reduced (Cost Reduction Credits) or to contract holders who meet certain criteria established by a PL Insurer (Eligible Person Credits). In particular, the amended order permits Applicants to deduct Credit Enhancements, Cost Reduction Credits, and Eligible Person Credits from death benefit proceeds if the credits were applied to the contract value during the 12- month period prior to the date of death. (Rel. IC-26684 – November 23) HOLDING COMPANY ACT RELEASES DOMINION RESOURCES, INC., ET AL. A notice has been issued giving interested persons until Dec. 13, 2004 to request a hearing on a proposal by Dominion Resources, Inc., (DRI), a registered holding company; Consolidated Natural Gas Company, (CNG), a subsidiary of DRI and a registered holding company; their public utility subsidiaries, Virginia Electric and Power Company, The Peoples Natural Gas Company, The East Ohio Gas Company and Hope Gas, Inc.; their nonutility subsidiaries and certain additional companies, to engage in, through Dec. 31, 2007, a series of long- term and short-term financings, including the issuance of common stock and other equity securities, notes and commercial paper, a money pool, the issuance of guarantees by DRI and CNG, the payment of dividends by nonutility subsidiaries, changes to the capital stock of subsidiaries, investments and development of non-utility real property, a tax allocation agreement, and investments in exempt wholesale generators and foreign utility companies. (Rel. 35-27912) SOUTHWESTERN ELECTRIC POWER COMPANY, ET AL. A notice has been issued giving interested persons until Dec. 13, 2004, to request a hearing on a proposal by Dolet Hills Lignite Company, LLC, a wholly-owned subsidiary of Southwestern Electric Power Company (SWEPCO), an indirect public utility subsidiary of American Electric Power Company, Inc., a registered public utility holding company under Act, to pay dividends in an amount up to the full amount of its capital surplus on its common stock to SWEPCO. (Rel. 35-27912) NORTHEAST UTILITIES, ET AL. A notice has been issued giving interested persons until Dec. 17, 2004, to request a hearing on a proposal by Northeast Utilities (NU), a public utility holding company registered under the Act, The Connecticut Light and Power Company (CL&P), Public Service Company of New Hampshire (PSNH) and Western Massachusetts Electric Company, each an electric utility subsidiary of NU, North Atlantic Energy Corporation, formerly a public utility company under the Act, NU Enterprises, Inc., a sub-holding company over certain of NU's non-utility subsidiaries, Northeast Generation Company, Northeast Generation Services Company, Select Energy, Inc., HEC Inc., now known as Select Energy Services, Inc., Select Energy Portland Pipeline, Inc., Reeds Ferry Supply Co., Inc. (Reeds), Select Energy Contracting, Inc. and HEC Energy Consulting Canada Inc., each a direct or indirect non-utility subsidiary of NU, requesting authorization for transactions involving the payment of dividends and the repurchase of stock out of capital or unearned surplus, the extension of previously-granted authorization to additional applicants, and an extension of the authorization granted previously to CL&P and PSNH to maintain a common equity ratio of less than 30%. (Rel. 35-27916) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES A proposed rule change (SR-BSE-2004-24) has been submitted by the Boston Stock Exchange to permit remote brokers. Publication of the proposal is expected in the Federal Register during the week of November 29. (Rel. 34-50715) The Fixed Income Clearing Corporation filed a proposed rule change (SR- FICC-2004-09) to require applicants and members to submit two years of audited annual financial statements or less for newly formed entities, to permit applicants and members to submit audited consolidated statements in situations where audited financial statements are not prepared at the applicant or member level, to eliminate the rule that requires comparison-only members to be in compliance with the capital requirements of their examining authority, and to require non-US banks that wish to become approved letter of credit issuers to have language in their opinion of counsel indicating that the head office is “ultimately responsible” for the credit obligation of the branch. Publication of the proposal is expected in the Federal Register during the week of November 29. (Rel. 34-50718) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-Amex-2004-88) and Amendment No. 1 thereto filed by the American Stock Exchange to the adopt per-contract licensing fee for options transactions in the SPDR O-Strip 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 November 29. (Rel. 34-50716) A proposed rule change (SR-PCX-2004-104) filed by the Pacific Exchange to extend for an additional six-month period a pilot rule relating to waiver of California arbitration disclosure standards 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 November 29. (Rel. 34-50731) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change (SR-Amex-2004-55) and Amendment No. 1 thereto submitted by the American Stock Exchange relating to the listing and trading of notes linked to the performance of the CBOE S&P 500 BuyWrite Index(sm). Publication of the proposal is expected in the Federal Register during the week of November 29. (Rel. 34-50719) The Commission granted accelerated approval to a proposed rule change (SR-NASD-2004-132) and Amendment No. 1 thereto submitted by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., relating to the listing and trading of accelerated return notes linked to the Russell 2000 Index. (Rel. 34-50724) 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: . SB-2 Vincera, Inc., 611 SOUTH CONGRESS AVE, SUITE 350, AUSTIN, TX, 78704, 512-443-8749 - 0 ($10,490,702.00) Equity, (File 333-120676 - Nov. 23) (BR. 09) SB-2 ONE VOICE TECHNOLOGIES INC, 6333 GREENWICH DR #240, SAN DIEGO, CA, 92122, 6195524466 - 67,996,035 ($4,827,718.49) Equity, (File 333-120677 - Nov. 23) (BR. 03) S-1 Wright Express CORP, 97 DARLING AVENUE, SOUTH PORTLAND, ME, 04106, (207) 773-8171 - 0 ($1,000,000,000.00) Equity, (File 333-120679 - Nov. 23) (BR. 05) SB-2 BOSS MINERALS INC, 2,500,000 ($25,000.00) Equity, (File 333-120682 - Nov. 23) (BR. 09) S-8 VENTIV HEALTH INC, 200 COTTONTAIL LANE, VANTAGE COURT NORTH, SOMERSET, NJ, 08873, 0 ($20,000,000.00) Other, (File 333-120683 - Nov. 23) (BR. 08) S-8 CPAC INC, 2364 LEICESTER RD, LEICESTER, NY, 14481, 5853823223 - 12,000 ($63,600.00) Equity, (File 333-120684 - Nov. 23) (BR. 36) S-8 SOUTHWEST BANCORP INC, 608 SOUTH MAIN STREET, STILLWATER, OK, 74074, 4053722230 - 500,000 ($11,437,500.00) Equity, (File 333-120685 - Nov. 23) (BR. 07) S-3D TOMPKINS TRUSTCO INC, PO BOX 460 THE COMMONS, ITHACA, NY, 14851, 6072733210 - 100,000 ($4,890,000.00) Equity, (File 333-120686 - Nov. 23) (BR. 07) SB-2 HESPERIA HOLDING INC, 9780 E. AVENUE, 9780 E. AVENUE, HESPERIA, CA, 92345, 760-244-8787 - 1,061,000 ($610,190.00) Equity, (File 333-120687 - Nov. 23) (BR. 09) SB-2 Q MATRIX INC, 2371 BAYSHORE DRIVE, NEWPORT BEACH, CA, 92663, 400,000 ($100,000.00) Equity, (File 333-120688 - Nov. 23) (BR. 09) SB-2 Bulldog Financial, Inc., 98 SOUTH HOLMAN WAY, GOLDEN, NV, 80401, (303) 278-0207 - 2,500,000 ($250,000.00) Equity, (File 333-120689 - Nov. 23) (BR. 09) S-8 BLACKBAUD INC, 2000 DANIEL ISLAND DRIVE, CHARLESTON, SC, 24992-7541, 8432166200 - 0 ($140,288,741.44) Equity, (File 333-120690 - Nov. 23) (BR. 03) S-3 LIBERTY PROPERTY TRUST, 65 VALLEY STREAM PKWY, STE 100, MALVERN, PA, 19355, 6106481700 - 0 ($480,001,000.00) Equity, (File 333-120692 - Nov. 23) (BR. 08) S-8 PLANETLINK COMMUNICATIONS INC, 404-8430123 - 0 ($1,000,000.00) Equity, (File 333-120693 - Nov. 23) (BR. 02) S-8 GEOKINETICS INC, 8401 WESTHEIMER, SUITE 150, HOUSTON, TX, 77063, 7138507600 - 0 ($730,639.21) Equity, (File 333-120694 - Nov. 23) (BR. 04) S-8 SILGAN HOLDINGS INC, 4 LANDMARK SQ, STAMFORD, CT, 06901, 2039757110 - 900,000 ($44,424,200.00) Equity, (File 333-120695 - Nov. 23) (BR. 06) S-8 VITESSE SEMICONDUCTOR CORP, 741 CALLE PLANO, CAMARILLO, CA, 93012, 8053883700 - 8,565,040 ($28,350,282.40) Other, (File 333-120696 - Nov. 23) (BR. 36) S-8 MONEYFLOW SYSTEMS INTERNATIONAL INC, 5508 1ST ST, SE UNIT 3 BUILDING F, CALGARY ALBERTA CANADA, A0, T2H 2W9, 4033190236 - 2,500,000 ($1,250,000.00) Equity, (File 333-120697 - Nov. 23) (BR. 03) S-1 LOUDEYE CORP, 1130 RAINIER AVENUE SOUTH, STE 000, SEATTLE, WA, 98144, 2068324000 - 0 ($14,228,846.00) Equity, (File 333-120700 - Nov. 23) (BR. 03) S-8 THOMAS PROPERTIES GROUP INC, 515 SOUTH FLOWER STREET 6TH FLOOR, LOS ANGELES, CA, 90071, 2136131900 - 0 ($24,616,143.28) Equity, (File 333-120701 - Nov. 23) (BR. 08) S-8 DAYSTAR TECHNOLOGIES INC, 900 GOLDEN GATE TERRACE, SUITE A, GRASS VALLEY, CA, 95945, 530-271-5557 - 0 ($2,866,500.00) Equity, (File 333-120702 - Nov. 23) (BR. 36) S-3 SEATTLE GENETICS INC /WA, 21823 30TH DRIVE SE, SUITE, BOTHELL, WA, 98021, 4255274000 - 0 ($66,412,500.00) Equity, (File 333-120703 - Nov. 23) (BR. 01) S-3 INDYMAC ABS INC, 155 N LAKE AVE, PASADENA, CA, 91101, 8006292300 - 0 ($6,000,000,000.00) Mortgage Backed Securities, (File 333-120706 - Nov. 23) (BR. 05) S-3 WJ COMMUNICATIONS INC, 401 RIVER OAKS PARKWAY, SAN JOSE, CA, 95134, 408-577-6200 - 0 ($1,333,074.82) Equity, (File 333-120707 - Nov. 23) (BR. 36) S-8 PC MALL INC, 2555 WEST 190TH STREET, TORRANCE, CA, 90504, 3103545600 - 326,135 ($6,561,836.20) Equity, (File 333-120708 - Nov. 23) (BR. 02) S-8 ASSOCIATED BANC-CORP, 1200 HANSEN ROAD, GREEN BAY, WI, 54304, 9204917015 - 33,528 ($675,590.00) Equity, (File 333-120709 - Nov. 23) (BR. 07) S-8 ASSOCIATED BANC-CORP, 1200 HANSEN ROAD, GREEN BAY, WI, 54304, 9204917015 - 161,363 ($2,622,149.00) Equity, (File 333-120710 - Nov. 23) (BR. 07) S-8 ASSOCIATED BANC-CORP, 1200 HANSEN ROAD, GREEN BAY, WI, 54304, 9204917015 - 33,528 ($425,806.00) Equity, (File 333-120711 - Nov. 23) (BR. 07) S-8 MACROMEDIA INC, 600 TOWNSEND ST, STE 310 W, SAN FRANCISCO, CA, 94103, 4152522000 - 0 ($72,353,733.00) Equity, (File 333-120712 - Nov. 23) (BR. 03) S-8 ASSOCIATED BANC-CORP, 1200 HANSEN ROAD, GREEN BAY, WI, 54304, 9204917015 - 32,971 ($484,344.00) Equity, (File 333-120713 - Nov. 23) (BR. 07) S-8 ASSOCIATED BANC-CORP, 1200 HANSEN ROAD, GREEN BAY, WI, 54304, 9204917015 - 2,857 ($46,855.00) Equity, (File 333-120714 - Nov. 23) (BR. 07) S-8 COMMERCE BANCORP INC /NJ/, COMMERCE ATRIUM, 1701 RTE 70 E, CHERRY HILL, NJ, 08034-5400, 8567519000 - 15,000,000 ($891,750,000.00) Equity, (File 333-120715 - Nov. 23) (BR. 07) S-8 TESORO CORP /NEW/, 300 CONCORD PLAZA DRIVE, SAN ANTONIO, TX, 78216-6999, 2108288484 - 0 ($63,790,500.00) Equity, (File 333-120716 - Nov. 23) (BR. 04) S-3 DECKERS OUTDOOR CORP, 495A SOUTH FAIRVIEW AVENUE, GOLETA, CA, 93117, 8059677611 - 250,000 ($10,302,500.00) Equity, (File 333-120717 - Nov. 23) (BR. 06) S-1 LANGER INC, 450 COMMACK ROAD, DEER PARK, NY, 11729, 6136671200 - 0 ($43,125,000.00) Equity, (File 333-120718 - Nov. 23) (BR. 36) S-3D OREGON PACIFIC BANCORP, 0 ($3,665,000.00) Equity, (File 333-120719 - Nov. 23) (BR. 07) S-8 FIDELITY NATIONAL FINANCIAL INC /DE/, 601 RIVERSIDE AVENUE, ,, JACKSONVILLE, FL, 32204, 904-854-8100 - 0 ($71,286,879.00) Equity, (File 333-120720 - Nov. 23) (BR. 01) S-8 FREMONT GENERAL CORP, 2020 SANTA MONICA BLVD, STE 600, SANTA MONICA, CA, 90404, 3103155500 - 0 ($60,000,000.00) Equity, (File 333-120721 - Nov. 23) (BR. 07) F-1 AMERICAN GOLDRUSH CORP, 1155 WEST PENDER, SUITE 708, VANCOUVER, A1, V6E 2P4, 604-974-1175 - 38,057,350 ($23,997,057.35) Equity, (File 333-120722 - Nov. 23) (BR. ) S-1 FTD Group, Inc., 3113 WOODCREEK DRIVE, DOWNERS GROVE, IL, 60515, 630 719-7800 - 0 ($180,000,000.00) Equity, (File 333-120723 - Nov. 23) (BR. ) S-8 USA Mobility, Inc, 6677 RICHMOND HIGHWAY, ALEXANDRIA, VA, 22306, 703-718-6600 - 0 ($5,850,469.00) Equity, (File 333-120724 - Nov. 23) (BR. 37) S-3 USA Mobility, Inc, 6677 RICHMOND HIGHWAY, ALEXANDRIA, VA, 22306, 703-718-6600 - 0 ($24,571,826.00) Equity, (File 333-120725 - Nov. 23) (BR. 37) S-4 VALERO L P, P.O. BOX 696000, SAN ANTONIO, TX, 78269-6000, 2103452000 - 0 ($1,373,481,161.00) Equity, (File 333-120726 - Nov. 23) (BR. 04) S-3 COLLEGE LOAN CORP, 16855 W BERNARDO DRIVE, SAN DIEGO, CA, 92127, 8587161586 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-120728 - Nov. 23) (BR. 05) 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 ------------------------------------------------------------------------------------------------ ADVANCED MEDICAL OPTICS INC DE 1.01,9.01 11/23/04 AETNA INC /PA/ PA 1.01,9.01 11/19/04 AFFYMETRIX INC DE 5.02,9.01 11/17/04 AGL RESOURCES INC GA 8.01,9.01 11/17/04 AGL RESOURCES INC GA 1.01,8.01,9.01 11/18/04 AIR T INC DE 4.01 11/23/04 AMEND AIRGATE PCS INC /DE/ DE 8.01,9.01 11/22/04 AIRGATE PCS INC /DE/ DE 8.01,9.01 11/23/04 Alliance Distributors Holding Inc. DE 5.03,8.01,9.01 11/23/04 AMCO TRANSPORT HOLDINGS INC CO 1.01,5.01,5.02,9.01 11/19/04 AMERICAN INSURED MORTGAGE INVESTORS S CA 8.01,9.01 11/19/04 AMERICAN INTERNATIONAL GROUP INC DE 7.01 11/23/04 AMERIQUEST MORTGAGE SECURITIES INC DE 8.01,9.01 11/01/04 AMERIQUEST MORTGAGE SECURITIES INC DE 8.01,9.01 11/20/04 ANALOG DEVICES INC MA 2.02,9.01 11/23/04 APPLIED MICRO CIRCUITS CORP DE 5.02 11/18/04 ARGON ST, Inc. DE 9.01 09/29/04 AMEND ARMOR HOLDINGS INC DE 2.01,9.01 11/18/04 ASHLAND INC KY 7.01,9.01 11/23/04 ASIAINFO HOLDINGS INC DE 7.01 11/23/04 ATLAS AIR WORLDWIDE HOLDINGS INC DE 7.01,9.01 11/23/04 AVATECH SOLUTIONS INC DE 5.02 11/17/04 AXCESS INTERNATIONAL INC/TX DE 8.01 11/23/04 AZTAR CORP DE 8.01,9.01 11/23/04 AZTEC OIL & GAS, INC. NV 4.01 11/18/04 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 11/22/04 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 11/22/04 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 11/22/04 BANK HOLDINGS NV 2.01 11/23/04 BANK HOLDINGS NV 2.01 11/23/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 11/22/04 BANKNORTH GROUP INC/ME ME 8.01,9.01 11/23/04 BANKNORTH GROUP INC/ME ME 8.01,9.01 11/23/04 AMEND BEAR STEARNS COMPANIES INC DE 2.03,9.01 11/18/04 BECTON DICKINSON & CO NJ 1.01,5.02,7.01,9.01 11/23/04 BERKSHIRE INCOME REALTY INC 2.01,9.01 11/17/04 BIDVILLE INC NV 5.02,9.01 11/17/04 AMEND BIG LOTS INC OH 2.02,2.03,9.01 11/17/04 BJ SERVICES CO DE 1.01 11/17/04 BJs RESTAURANTS INC CA 5.02,9.01 11/23/04 BLACK WARRIOR WIRELINE CORP DE 9.01 11/22/04 BLACKSTOCKS DEVELOPMENT CORP DE 4.01 11/23/04 BLUE COAT SYSTEMS INC DE 5.05,9.01 11/16/04 BLUE COAT SYSTEMS INC DE 2.01,9.01 11/17/04 BLUEGREEN CORP MA 2.04 11/19/04 BOE FINANCIAL SERVICES OF VIRGINIA IN VA 5.02 11/18/04 BON TON STORES INC PA 5.04,9.01 11/23/04 BOSTON BEER CO INC MA 7.01 11/22/04 BOYD GAMING CORP NV 8.01 11/22/04 BRAINSTORM CELL THERAPEUTICS INC 5.03,9.01 11/18/04 BRE PROPERTIES INC /MD/ MD 8.01 11/23/04 BUCYRUS INTERNATIONAL INC DE 5.02 11/23/04 CADENCE RESOURCES CORP UT 8.01 04/20/04 CALIFORNIA FIRST NATIONAL BANCORP CA 1.01,9.01 11/18/04 CANEUM INC NV 1.01,9.01 11/17/04 CAPITAL AUTO RECEIVABLES INC DE 8.01,9.01 11/15/04 CARDINAL BANKSHARES CORP VA 8.01,9.01 11/22/04 CARDINAL HEALTH INC OH 5.04,9.01 11/23/04 CAREER EDUCATION CORP DE 7.01,9.01 11/19/04 CBL & ASSOCIATES PROPERTIES INC DE 7.01 11/23/04 CC V HOLDINGS LLC DE 1.01,9.01 11/16/04 CCH II LLC 1.01,9.01 11/16/04 CCO HOLDINGS LLC 1.01,9.01 11/16/04 CDMI PRODUCTIONS INC NY 1.01,3.02,5.01,9.01 11/18/04 CELLSTAR CORP DE 5.02,9.01 11/18/04 CENDANT CORP DE 1.01,7.01,9.01 11/22/04 Centerplate, Inc. DE 1.01,9.01 11/17/04 CENTRAL EUROPEAN MEDIA ENTERPRISES LT 1.01,8.01,9.01 11/22/04 CHARLES RIVER ASSOCIATES INC MA 3.02,8.01,9.01 11/18/04 CHARTER COMMUNICATIONS HOLDINGS LLC DE 1.01,9.01 11/16/04 CHARTER COMMUNICATIONS INC /MO/ DE 1.01,9.01 11/16/04 CHASE FUNDING INC NY 8.01,9.01 11/17/04 CHINA BIOPHARMACEUTICALS HOLDINGS INC DE 8.01 11/23/04 CHINA ENERGY SAVINGS TECHNOLOGY, INC. NV 4.01,9.01 11/05/04 AMEND CHOLESTECH CORPORATION CA 1.01,9.01 11/19/04 CIGNA HIGH INCOME SHARES MA 8.01 11/23/04 CIGNA INVESTMENT SECURITIES MA 8.01 11/23/04 Citigroup Commercial Mortgage Trust 2 DE 9.01 11/18/04 CITIGROUP INC DE 8.01,9.01 11/22/04 CITRIX SYSTEMS INC DE 1.01,7.01,9.01 11/21/04 CKE RESTAURANTS INC DE 4.02,9.01 11/17/04 CLEAR CHANNEL COMMUNICATIONS INC TX 8.01,9.01 11/17/04 CMGI INC DE 1.01,9.01 11/04/04 CNL RETIREMENT PROPERTIES INC MD 8.01,9.01 11/23/04 COEUR D ALENE MINES CORP ID 8.01 11/19/04 COLDWATER CREEK INC DE 2.02,9.01 11/23/04 COLLEGIATE PACIFIC INC DE 7.01,8.01,9.01 11/22/04 COMMERCE ONE INC / DE/ DE 8.01,9.01 11/22/04 COMMONWEALTH BIOTECHNOLOGIES INC VA 1.01,9.01 11/18/04 COMMONWEALTH INDUSTRIES INC/DE/ DE 1.01,9.01 11/23/04 COMMSCOPE INC DE 7.01 11/22/04 COMPASS MINERALS INTERNATIONAL INC DE 8.01,9.01 11/23/04 COMPOSITE SOLUTIONS INC FL 1.03,5.02 11/18/04 CONCORD CAMERA CORP NJ 5.02,9.01 11/17/04 CONGOLEUM CORP DE 8.01 11/22/04 CONNETICS CORP DE 8.01,9.01 11/22/04 CONSOLIDATED WATER CO LTD E6 2.02,9.01 11/23/04 COOPER TIRE & RUBBER CO DE 1.01 11/18/04 CORINTHIAN COLLEGES INC 1.01,5.02,9.01 11/17/04 CORPORATE PROPERTY ASSOCIATES 15 INC MD 2.06 11/17/04 COST PLUS INC/CA/ CA 1.01,9.01 11/17/04 COVENTRY HEALTH CARE INC DE 1.01,9.01 11/23/04 COVENTRY HEALTH CARE INC DE 1.01,5.02,9.01 11/23/04 AMEND COVENTRY HEALTH CARE INC DE 1.01,5.02,9.01 11/23/04 AMEND CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 11/23/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 11/22/04 Crusade Management Global Trust No. 2 8.01,9.01 11/19/04 CTI INDUSTRIES CORP DE 2.02,9.01 11/22/04 CULP INC NC 2.02,9.01 11/23/04 CWABS INC DE 8.01,9.01 11/23/04 CWABS INC DE 8.01,9.01 11/22/04 CYMER INC NV 1.01,9.01 11/18/04 CYTOMEDIX INC DE 5.02,9.01 11/23/04 DAIMLERCHRYSLER AUTO TRUST 2004-C MI 8.01,9.01 11/17/04 DAN RIVER INC /GA/ GA 8.01,9.01 11/19/04 DATASCENSION INC NV 1.01,9.01 09/30/04 DATASCENSION INC NV 1.01,9.01 09/30/04 DATASCENSION INC NV 7.01,9.01 09/30/04 DATAWATCH CORP DE 2.02,9.01 11/23/04 DAVEL COMMUNICATIONS INC IL 5.02 11/19/04 DEAN FOODS CO/ DE 1.01,1.02 11/18/04 DECODE GENETICS INC DE 5.02 11/19/04 DEERE & CO DE 2.02,7.01,8.01,9.01 11/23/04 DELTA AIR LINES INC /DE/ DE 1.01 11/17/04 DGSE COMPANIES INC NV 8.01 11/23/04 DOLLAR TREE STORES INC VA 2.02,7.01,9.01 11/22/04 DUCKWALL ALCO STORES INC KS 2.02,5.02,9.01 11/18/04 DUCKWALL ALCO STORES INC KS 2.02,9.01 11/23/04 DYNEGY INC /IL/ IL 1.01,7.01,9.01 11/18/04 EASTMAN KODAK CO NJ 2.05 11/23/04 EATON VANCE CORP MD 2.02,8.01,9.01 11/23/04 EMBARCADERO TECHNOLOGIES INC 3.01,4.02,9.01 11/17/04 EMERGE INTERACTIVE INC DE 3.02,7.01,9.01 11/22/04 EMERITUS CORP\WA\ WA 4.02 11/22/04 EMISPHERE TECHNOLOGIES INC DE 1.01,9.01 11/18/04 ENBRIDGE ENERGY PARTNERS LP DE 1.01,9.01 11/18/04 ENDEAVOUR INTERNATIONAL CORP NV 7.01,9.01 11/23/04 ENTROPIN INC CO 3.03 11/23/04 ENVIRONMENTAL POWER CORP DE 8.01,9.01 11/19/04 Epic Bancorp 8.01,9.01 11/23/04 ESSEX PROPERTY TRUST INC MD 7.01 11/23/04 FACEPRINT GLOBAL SOLUTIONS INC WY 4.01,9.01 11/08/04 AMEND FIDELITY NATIONAL FINANCIAL INC /DE/ DE 2.02,9.01 11/23/04 FILENET CORP DE 5.02 11/19/04 FINANCIAL SECURITY ASSURANCE HOLDINGS NY 1.01,9.01 11/18/04 FIRST BANCORP /PR/ PR 8.01,9.01 11/22/04 FIRST CHARTER CORP /NC/ NC 5.02,9.01 11/22/04 FIRST CHESTER COUNTY CORP PA 9.01 11/23/04 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 11/23/04 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 11/23/04 FIRST MARBLEHEAD CORP 1.01,2.02,9.01 10/26/04 AMEND FIRST NATIONAL FUNDING LLC NE 8.01,9.01 11/15/04 FIRST PACTRUST BANCORP INC MD 8.01,9.01 11/23/04 FIRST UNION REAL ESTATE EQUITY & MORT OH 2.01,2.03,9.01 11/18/04 FIRSTBANK CORP MI 7.01,9.01 11/23/04 FLOW INTERNATIONAL CORP WA 8.01 11/18/04 FMC TECHNOLOGIES INC 2.06 11/22/04 FOOTSTAR INC DE 7.01,9.01 11/22/04 FREDS INC TN 2.02,9.01 11/23/04 FREMONT GENERAL CORP NV 1.01 11/18/04 FRESH CHOICE INC DE 8.01,9.01 11/22/04 GASCO ENERGY INC NV 3.01 11/23/04 GENCORP INC OH 8.01 11/19/04 GENERAL EMPLOYMENT ENTERPRISES INC IL 2.02,9.01 11/22/04 GENESIS HEALTHCARE CORP PA 2.02,7.01,9.01 11/22/04 GENESIS HEALTHCARE CORP PA 5.02 11/17/04 GK INTELLIGENT SYSTEMS INC DE 1.01,9.01 11/19/04 GLACIER BANCORP INC DE 8.01,9.01 11/22/04 GLOBAL PAYMENT TECHNOLOGIES INC DE 2.02,9.01 11/23/04 GLOBAL PAYMENTS INC GA 1.01,9.01 11/23/04 GOLDMAN SACHS ASSET BACKED SECURITIES 8.01,9.01 11/15/04 GOTTSCHALKS INC DE 2.02 11/23/04 GREAT PLAINS ETHANOL LLC SD 8.01 11/18/04 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 11/23/04 GS AUTO LOAN TRUST 2004-1 8.01,9.01 11/15/04 GS MORTGAGE SECURITIES CORP DE 8.01 11/18/04 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 11/19/04 H&R BLOCK INC MO 2.02 11/23/04 HANCOCK JOHN LIFE INSURANCE CO MA 8.01,9.01 11/22/04 HARLEY DAVIDSON INC WI 5.02,9.01 11/18/04 HAUSER INC DE 8.01,9.01 11/16/04 HEALTH & NUTRITION SYSTEMS INTERNATIO FL 8.01,9.01 11/19/04 HEALTH CARE REIT INC /DE/ DE 8.01 11/19/04 HEALTHSOUTH CORP DE 8.01,9.01 11/22/04 HEALTHSOUTH CORP DE 5.02,9.01 11/18/04 HEINZ H J CO PA 2.02 11/23/04 HEMAGEN DIAGNOSTICS INC DE 8.01 11/22/04 HERBST GAMING INC NV 1.01,2.03,8.01,9.01 11/22/04 HERITAGE BANKSHARES INC /VA VA 5.02,9.01 11/22/04 HEWLETT PACKARD CO DE 2.05 11/16/04 HINES REAL ESTATE INVESTMENT TRUST IN 2.01,7.01,9.01 11/23/04 HMP Equity Holdings CORP DE 1.01,8.01,9.01 11/22/04 HOUSTON EXPLORATION CO DE 8.01,9.01 11/23/04 HUFFY CORP OH 1.01 11/17/04 HUMAN GENOME SCIENCES INC DE 5.02,9.01 11/21/04 HUNTSMAN LLC UT 1.01,2.04,9.01 11/19/04 IMCLONE SYSTEMS INC/DE DE 8.01,9.01 11/05/04 IMPAC MEDICAL SYSTEMS INC 2.02,8.01,9.01 11/19/04 IN STORE MEDIA SYSTEMS INC NV 8.01,9.01 10/01/04 INCENTRA SOLUTIONS, INC. NV 2.02,9.01 11/22/04 INDEPENDENT BANK CORP /MI/ MI 5.02 11/17/04 INLAND WESTERN RETAIL REAL ESTATE TRU MD 2.01,9.01 11/17/04 INSTINET GROUP INC DE 5.02,9.01 11/17/04 INTEGRITY FINANCIAL CORP NC 2.02,9.01 11/23/04 INTERNAP NETWORK SERVICES CORP DE 1.01,9.01 11/18/04 INTERNATIONAL GAME TECHNOLOGY NV 5.02,9.01 11/19/04 INTERNATIONAL PAPER CO /NEW/ NY 1.01,2.03 11/17/04 INTERPUBLIC GROUP OF COMPANIES, INC. DE 8.01,9.01 11/23/04 INVESTORS CAPITAL HOLDINGS LTD MA 2.02,9.01 11/23/04 ISCO INTERNATIONAL INC DE 8.01,9.01 11/19/04 J CREW GROUP INC NY 1.01,8.01,9.01 11/21/04 JLG INDUSTRIES INC PA 7.01 11/18/04 AMEND JOHNSON CONTROLS INC WI 5.02 11/17/04 JP MORGAN COMMERCIAL MORT PASS THR CE DE 8.01,9.01 11/15/04 K&F INDUSTRIES INC DE 1.01,5.01,8.01,9.01 11/18/04 KCS ENERGY INC DE 3.01 11/18/04 KEY ENERGY SERVICES INC MD 2.02,9.01 11/19/04 KEY GOLD CORP NV 8.01,9.01 09/01/04 KRAMONT REALTY TRUST MD 7.01,9.01 11/18/04 KUSHNER LOCKE CO CA 8.01,9.01 11/22/04 LA JOLLA PHARMACEUTICAL CO DE 8.01,9.01 11/23/04 LB-UBS Commercial Mortgage Trust 2004 9.01 11/18/04 LEGEND INTERNATIONAL HOLDINGS INC DE 5.01,5.02 11/17/04 LEVEL 3 COMMUNICATIONS INC DE 1.01,2.03,3.02,8.01,9.01 11/17/04 LINENS N THINGS INC DE 5.02 11/23/04 LIQUIDMETAL TECHNOLOGIES INC 8.01 11/22/04 LOCKHEED MARTIN CORP MD 5.02 11/23/04 MACK CALI REALTY CORP MD 1.01,2.03,9.01 11/23/04 MACK CALI REALTY L P DE 1.01,2.03,9.01 11/23/04 MAINSOURCE FINANCIAL GROUP IN 8.01 11/23/04 MANAKOA SERVICES CORP NV 8.01,9.01 11/16/04 MAPINFO CORP DE 2.01,9.01 09/07/04 AMEND MARCHEX INC DE 1.01,3.02,7.01,9.01 11/22/04 MARINE PRODUCTS CORP DE 8.01,9.01 11/23/04 MARKET CENTRAL INC DE 5.02,8.01,9.01 11/18/04 MASSEY ENERGY CO DE 5.02 11/19/04 MAXTOR CORP DE 1.01,5.02,9.01 11/17/04 MBIA INC CT 8.01,9.01 11/23/04 MEDAREX INC NJ 7.01,8.01,9.01 11/23/04 MEDCATH CORP DE 5.02 11/17/04 MEDICALCV INC MN 1.01,3.02,8.01,9.01 11/17/04 MEGOLA INC 8.01 11/01/04 MERCANTILE BANKSHARES CORP MD 8.01,9.01 11/22/04 MERCER INTERNATIONAL INC WA 1.01,3.02,7.01,9.01 11/23/04 MERIDIAN BIOSCIENCE INC OH 1.01,2.02,9.01 11/17/04 MERIT MEDICAL SYSTEMS INC UT 7.01,9.01 11/18/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 11/23/04 AMEND MESA AIR GROUP INC NV 7.01 11/23/04 MESA AIR GROUP INC NV 2.02,9.01 11/22/04 MET PRO CORP DE 2.02,9.01 10/31/04 METRETEK TECHNOLOGIES INC DE 3.02,7.01,9.01 11/22/04 METRIS COMPANIES INC DE 8.01 11/22/04 MGM MIRAGE DE 1.01,2.03,7.01,9.01 11/22/04 MICHAELS STORES INC DE 2.02,9.01 11/23/04 MICROFIELD GROUP INC OR 5.02 11/22/04 MICROS SYSTEMS INC MD 1.01,8.01 11/23/04 MILACRON INC DE 8.01,9.01 11/23/04 MISSION RESOURCES CORP DE 1.01,1.02,9.01 11/23/04 MK RESOURCES CO DE 1.01,9.01 11/18/04 MOD PAC CORP NY 4.02 11/23/04 MORGAN STAN DEAN WIT CAP COM MORT PS DE 8.01,9.01 11/15/04 Morgan Stanley Auto Loan Trust 2004-H DE 8.01,9.01 11/15/04 MORGAN STANLEY AUTO LOAN TRUST 2004-H 8.01,9.01 11/15/04 Morgan Stanley Capital I Trust 2004 H DE 8.01,9.01 11/15/04 MortgageIT Securities Corp. DE 2.01,9.01 11/23/04 MOSSIMO INC DE 5.02,9.01 11/23/04 MOTORCAR PARTS AMERICA INC NY 2.02,4.02,8.01,9.01 11/20/04 MPHASE TECHNOLOGIES INC NJ 8.01 11/22/04 MYOFFIZ, INC. NV 8.01,9.01 11/23/04 MYOFFIZ, INC. NV 8.01,9.01 11/23/04 NATURAL GOLF CORP IL 1.01,5.02,7.01 11/17/04 NEOMETRIX TECHNOLOGY GROUP INC NV 2.01 11/23/04 NEUROCRINE BIOSCIENCES INC CA 8.01,9.01 11/22/04 New York & Company, Inc. 2.02,9.01 11/23/04 NEW YORK HEALTH CARE INC NY 1.01,5.03,8.01,9.01 11/17/04 NEWCASTLE INVESTMENT CORP MD 2.03 11/19/04 NICOR INC IL 1.01,3.03,8.01,9.01 11/23/04 NIKU CORP DE 1.01,5.02,9.01 11/18/04 NITTANY FINANCIAL CORP PA 8.01,9.01 11/23/04 NORFOLK SOUTHERN CORP VA 1.01 11/23/04 NOVASTAR FINANCIAL INC MD 8.01,9.01 11/22/04 ODYSSEY PICTURES CORP NV 5.02 11/19/04 AMEND OLD STONE CORP RI 8.01 11/22/04 OMNICORDER TECHNOLOGIES INC DE 9.01 11/16/04 OXFORD INDUSTRIES INC GA 7.01 11/22/04 PACIFIC GAS & ELECTRIC CO CA 8.01 11/22/04 PACIFIC PREMIER BANCORP INC DE 7.01,9.01 10/23/04 PARK OHIO HOLDINGS CORP OH 8.01,9.01 11/22/04 PARTNERS TRUST FINANCIAL GROUP INC 7.01 11/23/04 PAULA FINANCIAL DE 7.01 11/18/04 PEAK INTERNATIONAL LTD D0 5.02 11/17/04 PEOPLESOFT INC DE 5.04,9.01 11/22/04 PERRY ELLIS INTERNATIONAL INC FL 2.02,9.01 11/22/04 PG&E CORP CA 8.01 11/22/04 PHAZAR CORP DE 1.02,9.01 11/18/04 PHH CORP MD 7.01,9.01 11/23/04 PHOENIX COMPANIES INC/DE DE 1.01,1.02,2.03 11/23/04 PINNACLE SYSTEMS INC CA 8.01 11/17/04 PIONEER NATURAL RESOURCES CO DE 5.02,9.01 11/18/04 PLATO LEARNING INC DE 7.01,9.01 11/22/04 POLO RALPH LAUREN CORP DE 1.01,5.02,9.01 11/19/04 Polypore, Inc. DE 2.02,9.01 11/15/04 POPE RESOURCES LTD PARTNERSHIP DE 1.01 11/23/04 PRICE LEGACY CORP MD 1.01,9.01 11/18/04 PRICESMART INC DE 2.02,9.01 11/18/04 PRO PHARMACEUTICALS INC NV 2.02,8.01,9.01 11/12/04 PROGINET CORP DE 2.02,9.01 11/23/04 PROGRESS ENERGY INC NC 1.01 11/18/04 PROVO INTERNATIONAL INC DE 7.01,9.01 11/23/04 PTS INC/NV/ NV 2.02,9.01 11/08/04 PXRE GROUP LTD 8.01,9.01 11/04/04 QT 5 INC DE 4.01,9.01 11/15/04 QUANTUM FUEL SYSTEMS TECHNOLOGIES WOR DE 1.01,9.01 11/23/04 QWEST COMMUNICATIONS INTERNATIONAL IN DE 1.01,2.03,9.01 11/18/04 RADIO ONE INC DE 8.01 11/23/04 RANGE RESOURCES CORP DE 1.01,9.01 11/22/04 READERS DIGEST ASSOCIATION INC DE 8.01 11/18/04 REDWOOD TRUST INC MD 8.01 11/23/04 RENAISSANCE LEARNING INC WI 5.02,9.01 11/22/04 RENAISSANCE MEDIA GROUP LLC DE 1.01,9.01 11/16/04 RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 11/23/04 RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 11/23/04 RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 11/23/04 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 11/23/04 REYNOLDS AMERICAN INC 1.01,9.01 11/18/04 RICA FOODS INC NV 3.01,9.01 11/17/04 ROBERTS REALTY INVESTORS INC GA 5.02,8.01,9.01 11/23/04 RTI INTERNATIONAL METALS INC OH 3.02,9.01 10/01/04 AMEND RYERSON TULL INC /DE/ DE 8.01 11/23/04 S&K FAMOUS BRANDS INC VA 2.02,9.01 11/23/04 SAFE ALTERNATIVES CORP OF AMERICA INC FL 8.01,9.01 11/22/04 SALON MEDIA GROUP INC DE 5.02 11/17/04 SAMI MTG P/T CERT SERIES 2003-AR3 8.01,9.01 11/19/04 SAN JUAN BASIN ROYALTY TRUST TX 2.02,9.01 11/19/04 SANFILIPPO JOHN B & SON INC DE 1.01,2.03 11/22/04 SATELINX INTERNATIONAL INC. NV 1.01,4.01,5.02,9.01 09/24/04 SBS INTERACTIVE CO FL 1.01 11/19/04 SEACHANGE INTERNATIONAL INC DE 2.02,3.02,9.01 11/17/04 SECURED SERVICES INC DE 8.01 11/18/04 SELECT MEDICAL CORP DE 1.01,9.01 11/19/04 SEQUOIA RESIDENTIAL FUNDING INC 8.01 11/23/04 SHIRE PHARMACEUTICALS GROUP PLC 8.01,9.01 11/23/04 SHOPKO STORES INC WI 1.01 11/17/04 SIERRA PACIFIC RESOURCES /NV/ NV 8.01,9.01 11/19/04 SIGMA DESIGNS INC CA 2.02,9.01 11/23/04 SIRNA THERAPEUTICS INC CO 8.01,9.01 11/23/04 SIX FLAGS INC DE 8.01,9.01 11/23/04 SNOCONE SYSTEMS INC 5.02 11/17/04 SOLITARIO RESOURCES CORP CO 1.01 11/18/04 SOUTHERN MISSOURI BANCORP INC DE 7.01 11/19/04 SOVEREIGN BANCORP INC PA 5.02,9.01 11/22/04 SPACEDEV INC CO 5.01 11/23/04 SPACEDEV INC CO 5.01 11/18/04 AMEND SPORTS AUTHORITY INC /DE/ DE 2.02,9.01 11/23/04 STEIN MART INC FL 2.02 11/18/04 STEWART ENTERPRISES INC LA 1.01,1.02,2.03,5.03,9.01 11/22/04 STORAGE COMPUTER CORP DE 2.02,9.01 11/23/04 STORAGE TECHNOLOGY CORP DE 1.01 11/17/04 STRUCTURED ASSET MORT INV INC MORT PA DE 8.01,9.01 11/19/04 STRUCTURED ASSET MORT INV INC MORT PS DE 8.01,9.01 11/19/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 11/19/04 STRUCTURED ASSET SEC CORP II LB UBS C 9.01 11/18/04 STRUCTURED ASSET SECURITIES CORP II 8.01,9.01 11/19/04 SUMMIT PROPERTIES INC MD 9.01 11/12/04 AMEND SUNOCO LOGISTICS PARTNERS LP DE 1.01,9.01 11/23/04 SUTTER HOLDING CO INC DE 7.01,9.01 11/23/04 SYNIVERSE HOLDINGS LLC DE 1.01,9.01 11/19/04 SYNNEX CORP DE 8.01,9.01 11/19/04 SYSCO CORP DE 8.01 11/23/04 TAUBMAN CENTERS INC MI 8.01 11/23/04 TECH DATA CORP FL 2.02,9.01 11/23/04 TEKNOWLEDGE CORP DE 2.02,9.01 09/30/04 TELCO TECHNOLOGY INC DE 4.01 11/17/04 TEXAS REGIONAL BANCSHARES INC TX 8.01,9.01 11/23/04 TGT PIPELINE LLC DE 1.01,9.01 11/20/04 THOMAS PROPERTIES GROUP INC DE 2.02,9.01 11/22/04 THQ INC DE 1.01 11/17/04 TORCHMARK CORP DE 8.01,9.01 11/19/04 TORCHMARK CORP DE 1.01,9.01 11/18/04 TRANSTECH INDUSTRIES INC DE 8.01 11/17/04 TRITON PCS HOLDINGS INC 1.01,1.02,2.03,9.01 11/18/04 U S ENERGY SYSTEMS INC DE 4.01,9.01 11/18/04 U S PLASTIC LUMBER CORP NV 4.01,9.01 09/29/04 ULTRAGUARD WATER SYSTEMS CORP NV 5.02 11/22/04 UNION PACIFIC CORP UT 8.01,9.01 11/23/04 UNISOURCE ENERGY CORP AZ 7.01 11/22/04 UNISTAR FINANCIAL SERVICE CORP DE 7.01 11/22/04 UNITED NATURAL FOODS INC DE 7.01,9.01 11/18/04 UNITED ONLINE INC DE 2.01,9.01 11/17/04 UNITED PAN AM FINANCIAL CORP CA 1.01,1.02 11/17/04 UNIVERSAL CITY DEVELOPMENT PARTNERS L 9.01 11/23/04 US CAN CORP DE 9.01 10/03/04 US XPRESS ENTERPRISES INC NV 5.02 11/23/04 USA Mobility, Inc DE 9.01 11/16/04 AMEND USAA AUTO OWNER TRUST 2004-3 8.01,9.01 11/17/04 UTi WORLDWIDE INC 1.01 11/23/04 V I TECHNOLOGIES INC DE 8.01,9.01 11/23/04 VA SOFTWARE CORP DE 1.01,5.02,9.01 11/19/04 VALUEVISION MEDIA INC MN 5.02,9.01 11/18/04 VECTOR GROUP LTD DE 1.01,2.03,2.04,3.02,5.05,9.01 11/18/04 VERSAR INC DE 1.01 11/17/04 VERTRUE INC DE 5.04,9.01 11/23/04 VIRAL GENETICS INC /DE/ DE 3.02 11/17/04 VISHAY INTERTECHNOLOGY INC DE 5.02,9.01 11/23/04 VISUAL NETWORKS INC DE 8.01,9.01 11/23/04 VITAL IMAGES INC MN 8.01,9.01 11/22/04 VITAL LIVING INC AZ 2.02,9.01 11/22/04 VITAL SIGNS INC NJ 2.02,9.01 11/23/04 VIVA INTERNATIONAL INC DE 1.01 11/16/04 VTEX ENERGY INC NV 8.01,9.01 11/18/04 W-H ENERGY SERVICES INC TX 5.02 11/22/04 Wachovia Auto Owner Trust 2004-A 8.01,9.01 11/22/04 Wachovia Auto Owner Trust 2004-B DE 8.01,9.01 11/22/04 Wachovia Bank Commercial Mortgage Tru NC 9.01 11/18/04 Wachovia Bank Commercial Mortgage Tru NC 9.01 11/18/04 Wachovia Bank Commercial Mortgage Tru NC 8.01,9.01 11/10/04 WACHOVIA COMM MORT SEC INC PASS THR C NC 9.01 11/18/04 WACHOVIA COMMERCIAL MORT PASS THR CER NC 8.01,9.01 11/18/04 Wachovia Commercial Mort Pass Thr Cer NC 8.01,9.01 11/18/04 WACHOVIA COMMERCIAL MORT SEC INC COM NC 8.01,9.01 11/18/04 WACHOVIA COMMERCIAL MORTGAGE SECURITI NC 9.01 11/18/04 WALTER INDUSTRIES INC /NEW/ DE 1.01 11/19/04 WELLSFORD REAL PROPERTIES INC MD 2.06,9.01 11/23/04 WESTERN DIGITAL CORP DE 1.01,5.02,9.01 11/18/04 WESTPAC SECURITISATION MGT PTY LTD SE 9.01 11/19/04 WHITEHALL JEWELLERS INC DE 2.02 11/23/04 WHOLESALE AUTO RECEIVABLES CORP DE 8.01,9.01 11/15/04 WHOLESALE AUTO RECEIVABLES CORP DE 8.01,9.01 11/15/04 WHOLESALE AUTO RECEIVABLES CORP DE 8.01,9.01 11/15/04 WILLIAM LYON HOMES DE 1.01,2.03,9.01 11/22/04 WIND RIVER SYSTEMS INC DE 2.02,9.01 11/23/04 WINFIELD FINANCIAL GROUP INC NV 9.01 11/23/04 WINFIELD FINANCIAL GROUP INC NV 9.01 11/23/04 WISCONSIN ENERGY CORP WI 8.01 11/23/04 WMS INDUSTRIES INC /DE/ DE 1.02,9.01 11/19/04 WODFI LLC FL 9.01 10/01/04 WOODHEAD INDUSTRIES INC DE 1.01,9.01 11/17/04 WOODWARD GOVERNOR CO DE 2.02,9.01 11/22/04 WORKSTREAM INC 8.01,9.01 11/15/04 WORLD WRESTLING ENTERTAINMENTINC DE 2.02,8.01,9.01 11/23/04 WORLDGATE COMMUNICATIONS INC DE 1.01,9.01 11/23/04 WORLDWIDE RESTAURANT CONCEPTS INC DE 2.02,9.01 11/23/04 WPT ENTERPRISES INC 5.02 11/18/04 WYETH DE 5.03,9.01 11/17/04 WYNN RESORTS LTD 1.01,9.01 11/22/04 XLR MEDICAL CORP. NV 5.03 09/13/04 AMEND