SEC NEWS DIGEST Issue 2005-43 March 7, 2005 COMMISSION ANNOUNCEMENTS CHAIRMAN DONALDSON TO TESTIFY Chairman William H. Donaldson will testify before a hearing of the Senate Committee on Banking, Housing, and Urban Affairs on Wednesday, March 9, concerning the State of the Securities Industry. The Committee’s hearing will begin at 10:00 a.m. in Room 538 of the Dirksen Senate Office Building. Chairman William H. Donaldson will testify before a hearing of the Science, State, Justice, and Commerce, and Related Agencies House Appropriations Subcommittee concerning the SEC's fiscal 2006 budget request on Friday, March 11. The Subcommittee's hearing will begin at 2:00 p.m. in Room 2359 of the Rayburn House Office Building. DANIEL HAWKE NAMED ASSOCIATE DISTRICT ADMINISTRATOR FOR ENFORCEMENT IN THE SEC’S PHILADELPHIA DISTRICT OFFICE The Commission today announced the appointment of Daniel M. Hawke as the Associate District Administrator for Enforcement in the Commission’s Philadelphia Office. In this position, Hawke will administer the Commission’s enforcement program in Pennsylvania, Delaware, Maryland, Virginia, West Virginia and the District of Columbia. He succeeds Merri Jo Gillette who was appointed Regional Director of the SEC’s Midwest Regional Office in 2004. Hawke, 41, has been with the Commission’s Division of Enforcement in Washington for the past six years. He has been responsible for a number of significant enforcement actions, including the Commission’s landmark case against Arthur Andersen and four of its partners for their improper audits of Waste Management, Inc., an action against Banc of America Securities in which the SEC obtained a record $10 million penalty for recordkeeping violations and two enforcement actions against Siebel Systems, Inc. charging violations of Regulation FD. Prior to joining the Commission, Hawke was a litigation partner in Tucker, Flyer & Lewis, P.C., a Washington, D.C. law firm that merged with Venable LLP in 1999. "During his tenure with the Division of Enforcement, Dan has demonstrated an extraordinary and unwavering commitment to the work of the Commission. He is a great talent, and I am delighted he will be the Associate District Administrator for Enforcement in Philadelphia,” said Stephen M. Cutler, Director of the Division of Enforcement. “Dan is a creative thinker, he’s energetic and positive in his approach, and he’s a consummate professional. He has earned the respect of the defense bar and he’ll be a great leader of our enforcement program,” said Ari Gabinet, District Administrator of the Commission’s Philadelphia office. Hawke is the recipient of the Commission’s Ellen B. Ross Award and two Division of Enforcement Director Awards. He earned his undergraduate degree from Tulane University in 1985 and his law degree from Boston University School of Law in 1989 where he was Editor-in-Chief of the Boston University International Law Journal. He is married and has two children. (Press Rel. 2005-29) SEC CHAIRMAN DONALDSON ANNOUNCES MEMBERS OF ADVISORY COMMITTEE ON SMALLER PUBLIC COMPANIES Chairman William H. Donaldson today announced the appointment of 19 additional members of the SEC Advisory Committee on Smaller Public Companies. The additional appointments bring the total number of members of the advisory committee to 21. Chairman Donaldson previously had announced the appointment of Herbert S. Wander, a prominent Chicago securities lawyer, and James C. Thyen, President and CEO of Kimball International, Inc., as Co-Chairs of the advisory committee. The Chairman also announced today that representatives of three groups, the Public Company Accounting Oversight Board, the Financial Accounting Standards Board and the North American Securities Administrators Association, have accepted invitations to become official observers of the committee. The SEC is establishing the advisory committee to examine the impact of the Sarbanes-Oxley Act and other aspects of the federal securities laws on smaller companies. In making today’s announcements, Chairman Donaldson said that the “Sarbanes-Oxley Act has already benefitted America’s investors enormously and will spur further improvements in our securities markets.” He stressed that the role of the advisory committee is to advise the SEC on how best to assure that the costs of regulation for smaller companies under the Act and other securities laws are commensurate with the benefits. He said that his appointments to the advisory committee “are intended to assure that the Commission receives input on these issues from a broad range of market participants, including individuals from diverse industries, geographical areas, professions and categories of smaller companies and investors.” Chairman Donaldson also said the Co-Chairs of the advisory committee expect to schedule its first public meeting for early April in Washington, D.C. The SEC will publish an official notice of the date, time and place of the meeting in the Federal Register and on the SEC’s web site. The members of the advisory committee named by Chairman Donaldson to date are: Patrick C. Barry, Chief Financial Officer and Chief Operating Officer, Bluefly, Inc. (Nasdaq SC: BFLY), New York, N.Y, Mr. Barry’s company markets designer apparel and home accessories through the Internet at discount prices. BlueFly has a market capitalization of $20 million. Mr. Barry is a Certified Public Accountant with an M.B.A. from Columbia University. He will represent microcap, emerging technology and retailing companies. Steven E. Bochner, Partner in the law firm of Wilson Sonsini Goodrich & Rosati, Palo Alto, Calif. Mr. Bochner has more than two decades of experience practicing corporate and securities law in Silicon Valley. He received his J.D. from Boalt Hall of the University of California, Berkeley. He will represent emerging growth companies, venture capital funds and lawyers working with these types of clients. Richard D. Brounstein, Executive Vice President and Chief Financial Officer, Calypte Biomedical Corp. (Amex: HIV), Pleasanton, Calif. Mr. Brounstein’s company has a market capitalization of $60 million and recently moved its primary trading market from the Over the Counter Bulletin Board to the American Stock Exchange. He is a Certified Public Accountant with an M.B.A from Michigan State University. He will represent microcap companies and companies in the life sciences industry. C.R. “Rusty” Cloutier, President and Chief Executive Officer, MidSouth Bancorp, Inc. (Amex: MSL), Lafayette, Louisiana. Mr. Cloutier’s bank has capital of $50 million and a market capitalization of $126 million. He will represent smaller public entities in the banking and thrift industries. James A. “Drew” Connolly III, President, IBA Capital Funding, Perrineville, N.J. Mr. Connolly was a founding member of the CEO Council, an organization of executives of smaller public companies. He works as a capital formation specialist with smaller public companies whose securities are traded over the counter and private companies seeking to access the public capital markets. He also invests in these companies. He will represent smaller over the counter companies and professionals who work with them, as well as investors in these companies. E. David Coolidge, III, Vice Chairman, William Blair & Company, Chicago, Ill. Mr. Coolidge is the former CEO of William Blair and manager of its Corporate Finance Department. The firm has substantial investment banking experience advising small and mid-cap public companies. Mr. Coolidge will represent investment banking firms that advise smaller public companies, as well as the companies they advise. Alex Davern, Chief Financial Officer and Senior Vice President of Manufacturing and Information Technology Operations, National Instruments Corp., Austin, Texas. Mr. Davern is chairman of the working group of the American Electronics Association (AeA) on Section 404 of the Sarbanes-Oxley Act. He also serves on the board of directors and is chair of audit committee of SigmaTel Inc. Mr. Davern has a post- graduate diploma in professional accounting from the University of Dublin. He will represent smaller technology companies, which comprise a large portion the AeA’s membership, and directors of public companies. Joseph “Leroy” Dennis, Executive Partner, McGladrey & Pullen, Minneapolis, Minn. Mr. Dennis’s firm is one of the prominent “second tier” public accounting firms, which frequently provide auditing services to smaller public and private companies. His firm’s client base includes a substantial number of publicly traded financial institutions. He will represent middle market accounting firms, smaller public and private companies and publicly traded financial institutions. Janet Dolan, Chief Executive Officer, Tennant Company (NYSE: TNC), Minneapolis, Minn. Ms. Dolan’s company manufactures industrial and commercial floor maintenance applications. It has a market capitalization of $355 million. She has been an advocate of assuring that the costs of compliance with the Sarbanes-Oxley Act are commensurate with the benefits, especially for smaller public companies. Ms. Dolan will represent mid-sized smaller public companies, especially those in manufacturing industries. Richard M. Jaffee, Chairman of the Board, Oil-Dri Corporation of America (NYSE: ODC), Chicago, Ill. Mr. Jaffee is the retired President and CEO of Oil-Dri, a producer of sorbent products, such as cat litter, with a market capitalization of $75 million. He will represent microcap companies, especially those in basic industries. Mark Jensen, National Director, Venture Capital Services, Deloitte & Touche, San Jose, Calif. The clients of Mr. Jensen’s firm, a “Big Four” accounting firm, include numerous smaller public companies. Mr. Jensen himself has a diverse background in venture capital. He is a Certified Public Accountant, has worked on numerous initial public offerings and other securities offerings, and has served as audit partner for numerous companies in the venture capital, life sciences and information technology industries. He will represent emerging growth companies, venture capital funds and their auditors. Deborah D. Lambert, Co-Founder, Johnson Lambert & Co., Raleigh, N.C. Ms. Lambert is Chairperson of the task force of the Council of Sponsoring Organizations of the Treadway Commission that is studying implementation for smaller companies of COSO’s framework on internal control for financial reporting. She is also on the board of directors of the American Institute of Certified Public Accountants. Ms. Lambert will represent smaller public accounting firms and the companies they serve. Richard M. Leisner, Partner in the law firm of Trenam Kemker, Tampa, Fla. Mr. Leisner is a senior securities lawyer specializing in providing legal services to growing companies in capital formation and other corporate transactions and on ongoing SEC reporting issues. He has been active in the American Bar Association and is the former Chairperson of the Small Business Committee of the ABA’s Business Law Section. Mr. Leisner will represent emerging growth companies and lawyers working with these types of companies. Robert E. Robotti, President and Managing Director, Robotti & Company, LLC, New York, N.Y. Mr. Robotti’s firm provides broker-dealer and investment advisory services relating to small to mid-cap companies. His firm also invests in these companies. He will represent investors in small to mid-cap companies as well as the interests of financial services firms active in the markets for the securities of these companies. Scott R. Royster, Executive Vice President & Chief Financial Officer, Radio One, Inc. (Nasdaq NM: ROIAK), Washington, D.C. Mr. Royster has been Chief Financial Officer of Radio One, the nation’s seventh largest radio broadcasting company, since 1996. The company primarily focuses on African-American and urban listeners. Before joining Radio One, Mr. Royster was a principal in private equity and private capital investment firms and an analyst with Chemical Bank/Chemical Venture Partners. He has an M.B.A. from Harvard Business School. He will represent rapidly growing smaller public companies and telecommunications companies. Pastora San Juan Cafferty, Professor, School of Social Service Administration, University of Chicago, Chicago, Ill. Professor San Juan Cafferty sits on the boards of Harris Bancorp, Waste Management, Inc., People’s Energy Corporation and Kimberly Clark Corporation. Her fields of special interest include cultural diversity, race and ethnicity in the context of American politics and government. Professor San Juan Cafferty will represent directors of public companies. Kurt Schacht, Executive Director, CFA Centre for Financial Market Integrity, Charlottesville, Va. Mr. Schacht has been involved in the investment management business since 1990, serving as COO for a retail mutual complex, General Counsel and COO for a hedge fund, and chief legal officer for the State of Wisconsin Investment Board. Mr. Schacht will represent investors in smaller public companies. Ted Schlein, Managing Partner in the firm of Kleiner Perkins Caufield & Byers, Menlo Park, Calif. Mr. Schlein sits on the board of directors of the National Venture Capital Association. He has been with KPCB, a premier venture capital firm, since 1996. He is credited with establishing Symantec Corporation in the utilities and antivirus markets before joining KPCB. Mr. Schlein will represent venture capitalists, companies funded by venture capitalists, technology companies and investors in venture-backed companies. James C. Thyen, President and CEO, Kimball International, Inc. (Nasdaq NM: KBALB), Jasper, Ind. Mr. Thyen has served in various financial and executive capacities since he joined Kimball in 1966. The company manufactures furniture, cabinets, and related components for the office, hospitality, entertainment and retail infrastructure markets and electronic contract assemblies for the durable electronics markets. It has a market capitalization of $354 million. Mr. Thyen serves as Co- Chair of the advisory committee and represents mid-sized smaller public companies on the committee, especially manufacturing companies and companies in highly competitive markets. John B. Veihmeyer, Mid-Atlantic Area Managing Partner for Audit and Risk Advisory Services of the accounting firm of KPMG LLP, Washington, D.C. The clients of Mr. Veihmeyer’s firm, a “Big Four” accounting firm, include numerous smaller public companies, including many technology companies. He will represent larger public accounting firms and the smaller companies they serve. Herbert S. Wander, Partner in the law firm of Katten Muchin Zavis Rosenman, Chicago, Ill. Mr. Wander is a Chicago lawyer who concentrates on business law, especially corporate governance, securities law and merger and acquisition transactions. Much of his practice has focused on companies classified as small and mid-cap. Mr. Wander serves as Co- Chair of the advisory committee and represents smaller public companies served by firms like his, as well as representing lawyers working with these types of companies. The official observers of the advisory committee named by Chairman Donaldson are: George J. Batavick, Member, Financial Accounting Standards Board, Norwalk, Conn. Mr. Batavick is the Board Collaborator for the FASB Small Business Task Force. Daniel L. Goelzer, Member, Public Company Accounting Oversight Board, Washington, D.C. Mr. Goelzer served as General Counsel of the SEC from 1983 to 1990. He is a Certified Public Accountant in addition to being a lawyer. Jack E. Herstein, Assistant Director, Nebraska Bureau of Securities, Lincoln, Neb. Mr. Herstein will serve as an official observer representing the interests of the North American Securities Administrators Association (NASAA), the organization of state securities regulators. (Press Rel. 2005-30) ENFORCEMENT PROCEEDINGS TALX CORPORATION SETTLES ACCOUNTING FRAUD CHARGES AND CONSENTS TO $2.5 MILLION PENALTY On March 4, the Commission instituted and simultaneously settled a cease- and-desist proceeding against TALX Corporation, a St. Louis-based provider of employment and income verification and other human resources services. In addition, the Commission filed a related action for civil penalties in the amount of $2.5 million against TALX in the U.S. District Court for the Eastern District of Missouri. In the Order Instituting Proceedings Pursuant to Section 8A of the Securities Act of 1933 and Section 21C of the Securities Exchange Act of 1934, Making Findings, and Imposing a Cease-and-Desist Order (Order), the Commission found that TALX made material financial misrepresentations in Forms 8-K, 10-K and 10-Q for fiscal years 2001 through the second quarter of 2004, and in its fiscal 2002 registration statement. During fiscal 2001, and through a secondary offering of common stock completed on Aug. 3, 2001, in which TALX raised approximately $82 million, TALX placed emphasis on meeting financial projections and highlighted its earnings growth to the market. TALX met its 2001 financial targets and increased its stock price, however, through intentional and unintentional accounting misstatements. TALX’s intentional misstatements involved an improper bill and hold transaction and other premature revenue recognition; capitalizing costs relating to a patent infringement claim that should have been expensed; and expensing bonuses in the wrong period. As a result of these intentional misstatements, TALX overstated its fiscal 2001 pre-tax income by approximately $2.1 million. In addition, TALX used the wrong method of accounting for certain other service transactions prior to and in its 2001 fiscal year, and as a result overstated income in 2001 by approximately $2 million. The combined misstatements resulted in TALX overstating its 2001 pre-tax income by approximately 122% and inflated artificially TALX’s 2001 stock price leading up to its August 3, 2001 secondary offering. Without the combined misstatements, TALX would have received less than the $82 million realized in the secondary offering. Without admitting or denying the findings in the Commission’s Order, TALX has agreed to settle the Commission’s claims by consenting to the entry of an administrative order requiring it 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), and 13(b)(2) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b- 20, 13a-1, 13a-11, and 13a-13 thereunder. The Commission’s complaint in the district court action alleges the same conduct referenced above, and TALX, without admitting or denying the allegations in the complaint, has consented to the entry of judgment by the U.S. District Court requiring it to pay a civil penalty of $2.5 million. The Commission’s staff intends to distribute the penalty to injured investors pursuant to the Fair Funds provision of the Sarbanes-Oxley Act of 2002. [SEC v. TALX Corporation, Civil Action No. 4:05-cv-368 (HEA), U.S. District Court for the Eastern District of Missouri] (LR-19120; AAE Rel. 2199); Administrative Proceeding – (Rel. 33-8552; 34-51320; AAE Rel. 2202; File No. 3-11845) SEC FILES FRAUD CHARGES AGAINST FORMER TALX CORPORATION EXECTUVE CRAIG COHEN March 4, the Commission filed a complaint in the U.S. District Court for the Eastern District of Missouri against Craig N. Cohen, the former chief financial officer of TALX Corporation, a St. Louis-based provider of employment and income verification and other human resources services. In its complaint, the Commission alleges that Cohen violated the antifraud and other provisions of the federal securities laws. According to the complaint, during fiscal 2001, and through a secondary offering of common stock completed on Aug. 3, 2001, TALX placed emphasis on meeting its internal and external financial projections, and highlighted its earnings growth to the market. Cohen caused TALX, however, to meet its 2001 financial targets through fraudulent accounting maneuvers. The misstatements included an improper bill and hold transaction; recognizing revenue prematurely; capitalizing costs relating to a license agreement that should have been expensed; and expensing executive bonuses in the wrong period. As a result, TALX overstated its 2001 pre-tax income by approximately $2.1 million, or 65%, and inflated TALX’s 2001 stock price leading up to the secondary stock offering on Aug. 3, 2001. Cohen sold TALX shares shortly after TALX announced its false fiscal 2001 results. The Commission further alleges that Cohen made misleading statements to TALX’s auditors. The Commission charged Cohen, who is a licensed CPA, with causing TALX to make material financial misrepresentations in Forms 8-K, 10-K and 10- Q for fiscal years 2001 through the second quarter of 2004, and in its fiscal 2002 registration statement, and with violating 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 aiding and abetting TALX’s violations of Sections 13(a) and 13(b)(2) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11 and 13a- 13 thereunder. The Commission is seeking against Cohen a permanent injunction, an officer and director bar, disgorgement (with prejudgment interest), and civil penalties. [SEC v. Craig N. Cohen, Civil Action No. 4:05-cv- 371(AGF), U.S. District Court for the Eastern District of Missouri] (LR-19121; AAE Rel. 2200) WILLIAM CANFIELD, CEO OF TALX CORPORATION, SETTLES SEC CHARGES March 4, the Commission instituted and simultaneously settled a cease- and-desist proceeding against William W. Canfield, CEO of TALX Corporation, a St. Louis-based provider of employment and income verification and other human resources services. In the Order Instituting Proceedings Pursuant to Section 8A of the Securities Act of 1933 and Section 21C of the Securities Exchange Act of 1934, Making Findings, and Imposing a Cease-and-Desist Order (Order), the Commission found that TALX met its 2001 financial targets through accounting misstatements. The misstatements inflated falsely TALX’s 2001 financial performance and its stock price leading up to TALX’s August 3, 2001 secondary offering. Canfield sold approximately $6 million of TALX shares in the offering. The Commission found that TALX’s misstatements included capitalizing costs relating to a patent infringement claim that should have been expensed, and that Canfield knew or should have known that capitalizing the costs was improper. Further, the Commission found that TALX expensed executive bonuses in fiscal 2002 that should have been expensed in fiscal 2001, and that Canfield knew or should have known that the bonuses were expensed in the wrong period. As a result, TALX overstated its fiscal 2001 pre-tax income by $1.8 million, or 54 percent, and made material financial misrepresentations in Forms 10-K and 10-Q for the years ended March 31, 2001, and 2002, and for the three months ended June 30, 2002, and in TALX’s fiscal 2002 registration statement. Without admitting or denying the findings in the Commission’s Order, Canfield has consented to the entry of an administrative order requiring him 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 Securities Exchange Act of 1934 (Exchange Act) Rule 13b2-1, and from causing any violations and any future violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder, and to pay disgorgement and prejudgment interest in the total amount of $859,999. Further, the Commission filed a related civil complaint in which Canfield has consented to pay a $100,000 penalty. The Commission’s staff intends to distribute the disgorgement and penalty to injured investors pursuant to the Fair Funds provision of the Sarbanes-Oxley Act of 2002. [SEC v. William W. Canfield, Civil Action No. 4:05-cv-369 (SNL), U.S. District Court for the Eastern District of Missouri] (LR-19122; AAE Rel. 2201); Administrative Proceeding – (Rel. 33-8553; 34-51321; AAE Rel. 2203; File No. 3-11846) SELF-REGULATORY ORGANIZATIONS ORDER GRANTING REQUEST FOR PLAN EXTENSION AND CERTAIN EXEMPTIVE RELIEF A request to extend the effectiveness of the Joint Self-Regulatory Organization Plan Governing the Collection, Consolidation and Dissemination of Quotation and Transaction Information for Nasdaq-Listed Securities Traded on Exchanges on an Unlisted Trading Privilege Basis for one year submitted by the Pacific Exchange, the National Association of Securities Dealers, the American Stock Exchange, the Boston Stock Exchange, the Chicago Stock Exchange, the Cincinnati Stock Exchange, and the Philadelphia Stock Exchange, (File No. S7-24-89) (Nasdaq UTP Plan) and to extend certain exemptive relief has been approved by the Commission. Publication of order is expected in the Federal Register during the week of March 7. (Rel. 34-51292) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE The Chicago Stock Exchange has filed a proposed rule change (SR-CHX-2005- 05) which has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934 reinstating and extending a pilot related to Exchange Traded Funds. Publication of order is expected in the Federal Register during the week of March 7. (Rel. 34-51303) WITHDRAWAL GRANTED An order has been issued granting the application of New York Health Care, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the Boston Stock Exchange, effective at the opening of business on March 4. (Rel. 34-51310) 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 GREIF INC, 425 WINTER ROAD, DELAWARE, OH, 43015, 7405496000 - 100,000 ($6,383,500.00) Equity, (File 333-123133 - Mar. 4) (BR. 04) SB-2 International Gold Corp., 885 PYRFORD ROAD, WEST VANCOUVER, A1, V7S 2A2, 604-925-0220 - 2,000,000 ($200,000.00) Equity, (File 333-123134 - Mar. 4) (BR. 09) S-3 CRAY INC, 411 FIRST AVE SOUTH, SUITE 600, SEATTLE, WA, 98104-2860, 2067012000 - 0 ($80,000,000.00) Debt Convertible into Equity, (File 333-123135 - Mar. 4) (BR. 03) SB-2 ACIES CORP, 14 WALL STREET, SUITE 1620, NEW YORK, NY, 10005, (800) 361-5540 - 13,162,539 ($1,500,882.41) Equity, (File 333-123137 - Mar. 4) (BR. 03) SB-2 GENETHERA INC, 3930 YOUNGFIELD STREET, WHEAT RIDGE, CO, 80033, 3034636371 - 4,208,381 ($4,418,801.00) Equity, (File 333-123138 - Mar. 4) (BR. 01) F-6 STOLT OFFSHORE S A, C/O STOLT COMEX SEAWAY MS LTD, BUCKSBURN HOUSE HOWES RD BUCKSBURN, ABERDEEN, L2, AB21 9RQ, 2036253667 - 100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-123139 - Mar. 4) (BR. 04) S-8 APO HEALTH INC /NV/, 3590 OCEANSIDE ROAD, -, OCEANSIDE, NY, 11572, 8003652839 - 2,000,000 ($116,000.00) Equity, (File 333-123141 - Mar. 4) (BR. 01) S-8 RAVEN MOON ENTERTAINMENT INC, 120 INTERNATIONAL PARKWAY, SUITE 220, HEATHROW, FL, 32746, 287,000,000 ($287,000.00) Equity, (File 333-123143 - Mar. 4) (BR. 05) S-3 MTM Technologies, Inc., 850 CANAL STREET, STAMFORD, CT, 06902, 2039753700 - 0 ($17,492,312.94) Equity, (File 333-123144 - Mar. 4) (BR. 03) S-8 IQ BIOMETRIX INC, 10600 N DE ANZA BOULEVARD, CUPERTINO, CA, 95014, 5592222229 - 250,000 ($1,075,000.00) Equity, (File 333-123145 - Mar. 4) (BR. 03) S-8 PLUM CREEK TIMBER CO INC, 999 THIRD AVENUE, SUITE 4300, SEATTLE, WA, 98104-4040, (206)467-3600 - 9,000,000 ($340,020,000.00) Equity, (File 333-123146 - Mar. 4) (BR. 08) S-8 MTM Technologies, Inc., 850 CANAL STREET, STAMFORD, CT, 06902, 2039753700 - 3,600,000 ($11,420,668.50) Equity, (File 333-123147 - Mar. 4) (BR. 03) S-3 MEDWAVE INC, 4382 ROUND LAKE RD WEST, STE 6, ARDEN HILLS, MN, 55112-3923, 6126391227 - 0 ($7,931,238.00) Equity, (File 333-123148 - Mar. 4) (BR. 36) S-3 GAMING & ENTERTAINMENT GROUP INC, 6757 SPENCER STREET, ., LAS VEGAS, NV, 89119-3912, 702-932-2274 - 9,247,267 ($10,409,786.00) Equity, (File 333-123149 - Mar. 4) (BR. 08) S-3 ENTERPRISE PRODUCTS PARTNERS L P, 2727 NORTH LOOP WEST, HOUSTON, TX, 77008, 7138806500 - 41,000,000 ($1,095,110,000.00) Limited Partnership Interests, 0 ($4,000,000,000.00) Unallocated (Universal) Shelf, (File 333-123150 - Mar. 4) (BR. 04) S-8 LANCER CORP /TX/, 6655 LANCER BLVD, SAN ANTONIO, TX, 78219, 2103107000 - 0 ($2,394,400.00) Equity, (File 333-123151 - Mar. 4) (BR. 06) S-3 CUBIST PHARMACEUTICALS INC, 65 HAYDEN AVENUE, LEXINGTON, MA, 02421, 781-860-8660 - 0 ($19,812,386.00) Equity, (File 333-123152 - Mar. 4) (BR. 01) S-8 INVICTA GROUP INC, 9553 HARDING AVE, SUITE 301, MIAMI BEACH, FL, 33154, 3058666525 - 25,000,000 ($125,000.00) Equity, (File 333-123153 - Mar. 4) (BR. 05) S-1 MICRUS CORP, 610 PALOMAR AVENUE, SUNNYVALE, CA, 94085, 4088305900 - 0 ($57,500,000.00) Equity, (File 333-123154 - Mar. 4) (BR. ) 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 ------------------------------------------------------------------------------------------------ 8X8 INC /DE/ DE 8.01,9.01 03/03/05 A.C. Moore Arts & Crafts, Inc. PA 4.02 03/03/05 AASTROM BIOSCIENCES INC MI 1.01 03/01/05 ABLE ENERGY INC DE 5.02,8.01,9.01 02/28/05 ABRAXAS PETROLEUM CORP NV 7.01,9.01 03/04/05 ACCEPTANCE INSURANCE COMPANIES INC DE 8.01,9.01 02/28/05 ACG HOLDINGS INC DE 2.05 02/28/05 ADELPHIA COMMUNICATIONS CORP DE 5.03,9.01 03/03/05 Advance Nanotech, Inc. CO 1.01,3.02,9.01 02/28/05 ADVANCED BIOTHERAPY INC DE 8.01 03/03/05 ADVANCED OPTICS ELECTRONICS INC NV 4.01 03/04/05 AIMCO PROPERTIES LP DE 1.01,3.02,9.01 02/28/05 AKESIS PHARMACEUTICALS, INC. NV 5.02,9.01 01/24/05 AMEND ALDILA INC DE 7.01,9.01 03/04/05 ALLIED WASTE INDUSTRIES INC DE 8.01 03/04/05 ALLION HEALTHCARE INC DE 1.01,2.01,2.03,3.02,9.01 02/28/05 ALLOS THERAPEUTICS INC DE 1.01,2.02,5.02,5.03,8.01,9.01 03/02/05 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE 7.01,9.01 03/03/05 Alpha Natural Resources, Inc. DE 1.01,9.01 03/01/05 ALPINE GROUP INC /DE/ DE 1.01 02/28/05 AMEN PROPERTIES INC DE 1.01,3.02,5.03,9.01 02/28/05 AMERICA WEST HOLDINGS CORP DE 2.02,9.01 03/04/05 AMERICAN AXLE & MANUFACTURING HOLDING DE 1.01 03/01/05 AMERICAN CAMPUS COMMUNITIES INC MD 2.02,7.01,9.01 03/04/05 AMERICAN CONSTRUCTION CO NV 8.01,9.01 03/04/05 AMERICAN EAGLE OUTFITTERS INC DE 2.02,7.01,8.01,9.01 03/02/05 AMERICAN ITALIAN PASTA CO DE 7.01,9.01 03/04/05 AMERICAN LOCKER GROUP INC DE 1.01,9.01 02/28/05 AMERICAN SOFTWARE INC GA 2.02,9.01 03/03/05 AMERICAN SOFTWARE INC GA 2.02,9.01 03/03/05 AMERICAN VANGUARD CORP DE 2.02,9.01 03/03/05 AMERIGROUP CORP 1.01 03/04/05 AMERITRADE HOLDING CORP DE 1.01 03/01/05 AMGEN INC DE 1.01,9.01 03/02/05 AMREP CORP OK 1.01 03/04/05 ANNUITY & LIFE RE (HOLDINGS), LTD. D0 1.01 03/01/05 APPLEBEES INTERNATIONAL INC DE 5.03,9.01 03/01/05 APPLIED MEDICAL DEVICES INC CO 3.02,5.01,8.01 03/04/05 ARCHIPELAGO HOLDINGS INC DE 1.01,9.01 03/04/05 AMEND ARCHSTONE SMITH OPERATING TRUST MD 1.01,9.01 02/28/05 ARCHSTONE SMITH TRUST CO 1.01,9.01 02/28/05 ARTISTDIRECT INC DE 1.01,2.01,9.01 02/28/05 ASBURY AUTOMOTIVE GROUP INC DE 7.01,9.01 03/04/05 ASCENT ASSURANCE INC DE 2.02,9.01 03/03/05 ASIA PAYMENT SYSTEMS NV 7.01,9.01 03/03/05 ASPEN INSURANCE HOLDINGS LTD D0 2.02,7.01,9.01 03/03/05 ASSET BACKED SECURITIES CORP DE 8.01,9.01 03/04/05 AXESSTEL INC NV 1.01,3.02,8.01,9.01 03/04/05 AXIS CAPITAL HOLDINGS LTD 5.02 03/03/05 BANK HOLDINGS NV 4.01 03/01/05 BAY BANKS OF VIRGINIA INC VA 5.02 03/02/05 BEACON POWER CORP DE 8.01,9.01 03/03/05 BELL INDUSTRIES INC /NEW/ CA 2.02,9.01 03/03/05 BEST BUY CO INC MN 2.02,9.01 03/03/05 BIO KEY INTERNATIONAL INC MN 5.02 02/28/05 BIOMODA INC/NM 4.01 03/04/05 BIOSOURCE INTERNATIONAL INC DE 2.02,9.01 03/04/05 BJs RESTAURANTS INC CA 1.01,5.01 01/19/05 AMEND BLUE MARTINI SOFTWARE INC 1.01,9.01 02/28/05 BLUEFLY INC DE 1.01,9.01 02/28/05 BNP RESIDENTIAL PROPERTIES INC MD 2.02,9.01 03/03/05 BORDEN CHEMICAL INC NJ 1.01 03/02/05 BOSTON COMMUNICATIONS GROUP INC MA 1.01 02/28/05 BRIDGE STREET FINANCIAL INC NY 1.01,9.01 03/01/05 BRIGHAM EXPLORATION CO DE 2.02,7.01,9.01 03/02/05 AMEND BRIGHTPOINT INC IN 8.01 03/03/05 BRILLIAN CORP DE 1.01,9.01 02/28/05 BRISTOL MYERS SQUIBB CO DE 1.01 03/01/05 BROOKE CORP KS 1.01,9.01 03/01/05 BSABS 20005-SD1 DE 8.01,9.01 02/25/05 BSQUARE CORP /WA WA 2.02,9.01 03/03/05 BUCS FINANCIAL CORP MD 5.02 02/28/05 BURLINGTON COAT FACTORY WAREHOUSE COR DE 2.02 03/03/05 CALIFORNIA COASTAL COMMUNITIES INC DE 2.02,9.01 03/02/05 Cambridge Display Technology, Inc. DE 5.02 03/03/05 CAMDEN PROPERTY TRUST TX 1.01,2.01,5.02,9.01 02/28/05 Camden Summit Partnership, L.P. DE 1.01,3.03,5.01,5.02,9.01 02/28/05 CAPITAL AUTO RECEIVABLES INC DE 8.01,9.01 01/18/05 AMEND CAPITAL TRUST INC MD 1.01 02/28/05 CAPTARIS INC WA 8.01 03/03/05 CARDINAL HEALTH INC OH 1.01,8.01,9.01 03/03/05 CARMAX INC VA 2.02,9.01 03/04/05 CARRAMERICA REALTY CORP MD 1.01,9.01 03/01/05 CASCADE CORP OR 1.01 03/01/05 CEDAR SHOPPING CENTERS INC MD 2.02,7.01,9.01 03/03/05 Celanese CORP DE 2.02,9.01 02/28/05 CELLSTAR CORP DE 1.01 03/01/05 CENTENNIAL SPECIALTY FOODS CORP DE 1.01 02/28/05 CENTENNIAL SPECIALTY FOODS CORP DE 3.01 03/01/05 CEPHEID CA 1.01,9.01 03/02/05 CERADYNE INC DE 2.02,9.01 03/04/05 CERADYNE INC DE 1.01,9.01 02/28/05 CERBCO INC DE 1.01,1.02,9.01 02/28/05 CERES GROUP INC DE 2.02,9.01 03/02/05 CHAMPION ENTERPRISES INC MI 1.01 03/01/05 CHEC FUNDING LLC DE 8.01,9.01 03/04/05 CHICAGO MERCANTILE EXCHANGE HOLDINGS DE 5.03 03/02/05 CHICAGO RIVET & MACHINE CO IL 4.01,9.01 02/28/05 CHOICEPOINT INC GA 8.01,9.01 03/04/05 CIRCUIT CITY STORES INC VA 2.02,9.01 03/04/05 CISCO SYSTEMS INC CA 1.01 02/28/05 CITADEL SECURITY SOFTWARE INC DE 1.01,9.01 02/28/05 CITIGROUP GLOBAL MARKETS HOLDINGS INC NY 9.01 03/03/05 CITY NATIONAL BANCSHARES CORP NJ 3.02,5.03,9.01 03/04/05 CLEARONE COMMUNICATIONS INC UT 1.01,2.01 03/04/05 CNF INC DE 1.01 03/04/05 CNL INCOME PROPERTIES INC MD 9.01 02/14/05 AMEND COACHMEN INDUSTRIES INC IN 5.03,9.01 03/01/05 COCA COLA BOTTLING CO CONSOLIDATED /D DE 1.01,9.01 03/01/05 COLLEGIATE PACIFIC INC DE 1.01,9.01 03/02/05 COLONY RIH HOLDINGS INC DE 2.02,9.01 03/04/05 COMPUTER PROGRAMS & SYSTEMS INC DE 8.01 03/01/05 Comstock Homebuilding Companies, Inc. DE 1.01 02/28/05 CONSOL ENERGY INC 1.01,9.01 03/01/05 CONTINENTAL AIRLINES INC /DE/ DE 1.01,8.01,9.01 03/04/05 CONTINENTAL AIRLINES INC /DE/ DE 7.01 03/04/05 CORRECTIONAL PROPERTIES TRUST MD 2.02,8.01,9.01 03/04/05 COVAD COMMUNICATIONS GROUP INC DE 1.01,5.02 02/28/05 CRAWFORD & CO GA 1.01,9.01 03/04/05 CRDENTIA CORP DE 1.01,2.03,9.01 03/01/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 03/04/05 CROSS COUNTRY HEALTHCARE INC DE 8.01,9.01 03/04/05 CROWN RESOURCES CORP WA 4.02 03/04/05 CRYO CELL INTERNATIONAL INC DE 7.01 03/04/05 CVS CORP DE 1.01 03/02/05 CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 01/13/05 AMEND CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 12/30/04 AMEND CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 01/13/05 AMEND CWMBS INC DE 8.01,9.01 01/28/05 CYTEC INDUSTRIES INC/DE/ DE 1.01,2.01,3.02,9.01 02/28/05 DATALOGIC INTERNATIONAL INC DE 1.01,2.01,9.01 02/24/05 DAVEL COMMUNICATIONS INC IL 1.01,9.01 02/28/05 DAVITA INC DE 8.01,9.01 03/03/05 DDI CORP CA 5.02 02/28/05 DELMARVA POWER & LIGHT CO /DE/ DE 4.02 03/01/05 DELPHI CORP DE 4.02,5.02,8.01 03/01/05 DELTA AIR LINES INC /DE/ DE 1.01 03/01/05 DELTA PETROLEUM CORP/CO CO 8.01 03/03/05 Deutsche Alt-A Securities, Inc. Mortg 2.01,9.01 01/31/05 DEVON ENERGY CORP/DE DE 5.02 03/01/05 DEX MEDIA INC DE 1.01,9.01 02/17/05 DIALOG GROUP INC UT 8.01 03/02/05 DIGITAL LEARNING NV 5.02 02/28/05 DIMON INC VA 8.01,9.01 03/04/05 DREW INDUSTRIES INC DE 1.01,9.01 03/01/05 DRUGMAX INC NV 8.01,9.01 03/03/05 DST SYSTEMS INC DE 1.01,9.01 03/02/05 DUQUESNE LIGHT HOLDINGS INC PA 4.02 02/28/05 DURA AUTOMOTIVE SYSTEMS INC DE 1.01,9.01 03/01/05 DUSKA THERAPEUTICS, INC. NV 1.01 02/26/05 DYCOM INDUSTRIES INC FL 2.02,9.01 02/28/05 EGAMES INC PA 1.01,3.03,9.01 03/03/05 EL CAPITAN PRECIOUS METALS INC NV 5.02,9.01 02/24/05 AMEND ELECTRIC CITY CORP DE 1.01,3.03,9.01 02/28/05 EMCOR GROUP INC DE 1.01 03/04/05 ENERGY WEST INC MT 5.02 02/28/05 ENGINEERED SUPPORT SYSTEMS INC MO 8.01,9.01 03/01/05 ENSCO INTERNATIONAL INC DE 1.01 02/28/05 ENTREE GOLD INC B0 7.01,9.01 03/02/05 EPIXTAR CORP FL 3.02 02/28/05 EQUITY INNS INC TN 8.01,9.01 03/01/05 EQUITY LIFESTYLE PROPERTIES INC MD 8.01 03/03/05 ESSEX CORPORATION VA 1.01,2.01,9.01 02/28/05 ESTERLINE TECHNOLOGIES CORP DE 5.02 12/09/04 AMEND EXCELLIGENCE LEARNING CORP DE 7.01 03/04/05 FAIRPOINT COMMUNICATIONS INC DE 7.01 03/03/05 FARMSTEAD TELEPHONE GROUP INC DE 5.02,9.01 12/31/04 FAYBER GROUP INC NV 4.01,9.01 02/11/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 02/28/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 02/28/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 02/28/05 FIRST HORIZON PHARMACEUTICAL CORP DE 1.01,7.01 03/04/05 FIRST MARBLEHEAD CORP 1.01,9.01 03/03/05 FIRST MERCHANTS CORP IN 2.02,9.01 03/04/05 FIRST VIRTUAL COMMUNICATIONS INC DE 1.01,1.03,9.01 02/28/05 FLATBUSH FEDERAL BANCORP INC 2.02,9.01 03/03/05 FLEET CREDIT CARD FUNDING TRUST 8.01 03/04/05 FLEET CREDIT CARD MASTER TRUST II NY 8.01 03/04/05 FLORIDA ROCK INDUSTRIES INC FL 3.01 03/04/05 FRANKLIN BANK CORP 8.01 02/28/05 FRIENDLY ICE CREAM CORP MA 2.02,4.02,9.01 02/28/05 GABLES REALTY LIMITED PARTNERSHIP DE 5.02,9.01 03/01/05 GABLES RESIDENTIAL TRUST MD 5.02,9.01 03/01/05 GALAXY ENERGY CORP CO 1.01,3.02,9.01 03/01/05 GAP INC DE 4.02 03/04/05 GE COMM MORT PASS THROUGH CERT SERIES DE 8.01,9.01 02/17/05 GENERAL DYNAMICS CORP DE 1.01 03/02/05 GENETHERA INC FL 1.01,3.02,5.02,9.01 02/07/05 GENTEK INC DE 1.01,1.02,2.03,7.01,9.01 03/03/05 GEORGIA PACIFIC CORP GA 1.01,5.02,9.01 02/02/05 AMEND GFSI INC DE 1.01,9.01 03/04/05 GLATFELTER P H CO PA 5.02 02/28/05 Global Cash Access, Inc. DE 5.02,8.01,9.01 03/01/05 GLOBAL MED TECHNOLOGIES INC CO 2.02,9.01 03/03/05 GLOBAL PAYMENT TECHNOLOGIES INC DE 3.02 03/03/05 GLOBALSANTAFE CORP 7.01,9.01 03/04/05 GOLD BANC CORP INC KS 5.02 02/28/05 GREIF INC DE 1.01,1.02,2.02,2.03,2.04,8.01 02/28/05 GREY GLOBAL GROUP INC DE 8.01,9.01 03/03/05 GRIFFON CORP DE 1.01,9.01 03/01/05 GROUP 1 AUTOMOTIVE INC DE 7.01,9.01 03/03/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 03/03/05 GS MORTGAGE SECURITIES CORP DE 8.01 03/02/05 GSAA Home Equity Trust 2005-3 DE 8.01,9.01 02/25/05 GULFWEST ENERGY INC TX 1.01,1.02,2.04,3.02,3.03,5.01 02/28/05 Harbin Electric, Inc 2.01,4.01,5.01,5.02,5.03,9.01 03/04/05 AMEND HAWAIIAN ELECTRIC INDUSTRIES INC HI 5.02 03/01/05 HEALTH NET INC DE 1.01,9.01 03/01/05 HEALTHTRONICS, INC. GA 7.01,9.01 03/02/05 HEI INC MN 1.01,9.01 01/14/05 AMEND HENRY JACK & ASSOCIATES INC DE 8.01,9.01 03/02/05 HIGHWOODS PROPERTIES INC MD 2.02 03/03/05 HIGHWOODS REALTY LTD PARTNERSHIP NC 2.02 03/03/05 HOLLY CORP DE 1.01,2.03,9.01 02/28/05 HOLLY ENERGY PARTNERS LP DE 1.01,2.01,2.03,3.02,5.03,9.01 02/28/05 HOME PROPERTIES INC MD 7.01,9.01 12/31/04 HOST MARRIOTT CORP/ MD 8.01,9.01 03/03/05 HOST MARRIOTT L P DE 8.01,9.01 03/03/05 HOUSE OF BRUSSELS CHOCOLATES INC NV 5.02 03/04/05 HOUSERAISING, INC. NC 1.01 02/25/05 HUFFY CORP OH 2.02,9.01 03/04/05 HUMATECH INC IL 8.01 02/28/05 HYTHIAM INC DE 3.01,7.01,9.01 03/04/05 I/OMAGIC CORP NV 1.01,9.01 03/01/05 IC ISAACS & CO INC DE 2.02,9.01 03/04/05 IDENIX PHARMACEUTICALS INC 1.01,9.01 02/28/05 IGATE CORP PA 1.01,9.01 02/28/05 IMCOR PHARMACEUTICAL CO NV 8.01,9.01 03/04/05 STATE IMH ASSETS CORP DE 8.01,9.01 02/25/05 INDYMAC MBS INC 8.01,9.01 03/03/05 INFORMATICA CORP DE 2.02,9.01 02/28/05 INNOTRAC CORP GA 5.02 02/28/05 INPHONIC INC 1.01 02/25/05 INSIGHT ENTERPRISES INC DE 8.01 03/03/05 INSITUFORM TECHNOLOGIES INC DE 1.01 02/28/05 INTERNATIONAL GAME TECHNOLOGY NV 1.01,8.01,9.01 03/01/05 INTERNATIONAL SHIPPING ENTERPRISES, I DE 1.01,9.01 02/28/05 INTERNET SECURITY SYSTEMS INC/GA DE 7.01 03/01/05 INTEST CORP DE 5.02 03/01/05 INTEST CORP DE 2.02,9.01 03/02/05 INTRAWARE INC DE 1.01,9.01 02/28/05 Irwin Whole Loan Home Equity Trust 20 DE 8.01,9.01 01/28/05 IVORY CAPITAL CORP CO 3.02,4.01 02/11/05 AMEND iWorld Projects & Systems, Inc. NV 5.02 03/04/05 J C PENNEY CO INC DE 1.01 02/28/05 JACKSONVILLE BANCORP INC /FL/ FL 2.02,9.01 03/03/05 JACOBS ENTERTAINMENT INC DE 1.01,9.01 03/02/05 JCM PARTNERS LLC DE 3.02 03/01/05 JDS UNIPHASE CORP /CA/ DE 5.03,9.01 02/28/05 JMAR TECHNOLOGIES INC DE 1.01 03/01/05 Jupiter Global Holdings Corp NV 1.01 01/27/05 AMEND KARMA MEDIA INC NV 5.02 02/17/05 KIRKLANDS INC 1.01 03/01/05 KNIGHT TRANSPORTATION INC AZ 5.03,7.01,9.01 03/02/05 KNOWLEDGE TRANSFER SYSTEMS INC NV 1.01,2.01,3.02,5.01,9.01 02/25/05 KRAFT FOODS INC VA 7.01,9.01 03/04/05 L & L FINANCIAL HOLDINGS INC NV 5.02 03/04/05 LABONE INC/ MO 2.02 03/02/05 LAIDLAW INTERNATIONAL INC DE 7.01,9.01 03/04/05 LANCE INC NC 7.01,9.01 03/04/05 LANDAMERICA FINANCIAL GROUP INC VA 1.01 02/28/05 LARGE SCALE BIOLOGY CORP DE 1.01,2.03,3.02,9.01 03/03/05 LAS VEGAS SANDS CORP NV 5.02,8.01 02/28/05 LAWSON PRODUCTS INC/NEW/DE/ DE 1.01,9.01 03/01/05 LIFESTREAM TECHNOLOGIES INC NV 8.01,9.01 03/01/05 LINCOLN NATIONAL CORP IN 5.02 03/02/05 LITFUNDING CORP NV 8.01 03/01/05 LKA INTERNATIONAL INC /DE/ DE 1.01,5.01,9.01 03/03/05 LODGIAN INC DE 1.01,5.02 02/28/05 LOGILITY INC GA 2.02,9.01 03/03/05 LONGS DRUG STORES CORP MD 7.01 03/04/05 LSB INDUSTRIES INC DE 1.01,8.01,9.01 03/04/04 MAGIC LANTERN GROUP INC NY 4.01,9.01 03/01/05 MAGUIRE PROPERTIES INC MD 1.01 03/03/05 MANUGISTICS GROUP INC DE 1.01 02/28/05 MASTR ALTERNATIVE LOAN TRUST 2005-NC1 DE 8.01,9.01 02/25/05 MAXCOR FINANCIAL GROUP INC DE 5.02,8.01,9.01 02/28/05 MAXTOR CORP DE 2.05,8.01 02/25/05 MCI INC DE 1.01 02/25/05 MCRAE INDUSTRIES INC DE 2.05 03/03/05 MEDI HUT CO INC DE 4.01,9.01 03/03/05 MEDIA SCIENCES INTERNATIONAL INC DE 1.01,3.02,5.02,8.01,9.01 03/02/05 MEDICAL MAKEOVER CORP OF AMERICA DE 1.01,2.01,9.01 02/28/05 MERISTAR HOSPITALITY CORP MD 1.01 03/03/05 MERISTAR HOSPITALITY OPERATING PARTNE DE 1.01 03/03/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 03/04/05 MERRILL LYNCH MORTGAGE INVESTORS, INC DE 8.01,9.01 02/25/05 METROPCS INC 5.02 02/28/05 MGI PHARMA INC MN 5.02 03/01/05 MGP INGREDIENTS INC KS 5.03,9.01 03/03/05 MIDDLEBY CORP DE 1.01 02/28/05 MIDDLETON DOLL CO WI 2.02,9.01 03/04/05 MineCore International, Inc CO 2.01,9.01 03/01/05 MOBIUS MANAGEMENT SYSTEMS INC DE 1.01,9.01 02/28/05 MONMOUTH REAL ESTATE INVESTMENT CORP MD 7.01 03/04/05 MORGAN STANLEY ABS CAPITAL I INC DE 2.01,9.01 02/01/05 MS STRUCTURED SATURNS SERIES 2001-4 DE 8.01,9.01 03/01/05 MS STRUCTURED SATURNS SERIES 2002-3 DE 8.01,9.01 03/01/05 MS STRUCTURED SATURNS SERIES 2002-4 DE 8.01,9.01 03/01/05 MS STRUCTURED SATURNS SERIES 2002-7 DE 8.01,9.01 03/01/05 MS STRUCTURED SATURNS SERIES 2002-8 DE 8.01,9.01 03/01/05 MT ULTIMATE HEALTHCARE CORP NV 4.01,9.01 07/31/03 MUTUALFIRST FINANCIAL INC MD 1.01,9.01 03/03/05 NAPSTER INC DE 7.01,9.01 02/28/05 NationsHealth, Inc. DE 1.01,2.03,3.02,9.01 02/28/05 NAUTILUS GROUP INC WA 5.02,9.01 02/28/05 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 01/31/05 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 01/31/05 NAVISTAR FINANCIAL SECURITIES CORP DE 8.01,9.01 02/28/05 NCRIC GROUP INC DC 1.01,2.02,9.01 02/28/05 NEOMAGIC CORP DE 3.01 02/28/05 NEOSE TECHNOLOGIES INC DE 1.01,9.01 03/03/05 NEPTUNE SOCIETY INC/FL FL 5.02 03/02/05 NETRATINGS INC DE 1.01 03/04/05 NETWORTH TECHNOLOGIES, INC. DE 5.02,5.03,9.01 02/22/05 NETWORTH TECHNOLOGIES, INC. DE 5.02,5.03,9.01 02/22/05 AMEND NEUROLOGIX INC/DE DE 1.01,3.02,7.01,9.01 02/28/05 NEWS CORP 8.01,9.01 03/04/05 AMEND NEXSTAR BROADCASTING GROUP INC DE 2.02,9.01 03/04/05 NORTH AMERICAN GALVANIZING & COATINGS DE 1.01,9.01 02/28/05 NORTHEAST ENERGY LP DE 1.01,1.02,9.01 02/28/05 NORTHROP GRUMMAN CORP /DE/ DE 1.01 02/28/05 NORTHWEST AIRLINES CORP DE 5.02 02/28/05 NPS PHARMACEUTICALS INC DE 8.01,9.01 03/03/05 NSB HOLDINGS, INC. 2.01,5.01,9.01 01/03/05 AMEND NTS REALTY HOLDINGS LP DE 7.01,9.01 03/04/05 NURESCELL INC NV 1.01 02/28/05 NYFIX INC DE 2.02,8.01,9.01 03/04/05 NYMAGIC INC NY 8.01,9.01 03/04/05 O CHARLEYS INC TN 4.02,9.01 03/03/05 OFFICE DEPOT INC DE 2.02,4.02,9.01 03/03/05 OGLEBAY NORTON CO /OHIO/ OH 7.01 03/02/05 OLYMPIC STEEL INC OH 8.01 03/04/05 OMNI MEDICAL HOLDINGS INC UT 2.01,9.01 03/01/05 OPENWAVE SYSTEMS INC DE 1.01,2.03,2.05,2.06 02/28/05 ORBIT INTERNATIONAL CORP DE 2.02 03/03/05 ORCHID BIOSCIENCES INC 5.02 03/02/05 ORION ACQUISITION CORP II DE 1.01,2.01,9.01 12/15/04 AMEND ORTHOFIX INTERNATIONAL N V 1.01 03/03/05 ORTHOLOGIC CORP DE 1.01,5.02,7.01,9.01 03/03/05 ORTHOMETRIX INC DE 3.02 03/03/05 OVERHILL FARMS INC NV 3.01 02/28/05 OXIS INTERNATIONAL INC DE 1.01,2.03,5.02,9.01 02/28/05 P&F INDUSTRIES INC DE 1.01,9.01 12/14/04 AMEND PAC-WEST TELECOMM INC 2.02,9.01 03/03/05 PACIFIC PREMIER BANCORP INC DE 7.01 03/04/05 PALL CORP NY 2.02,9.01 03/01/05 PALMSOURCE INC DE 1.01,5.02,9.01 02/28/05 PANERA BREAD CO DE 7.01 03/04/05 PARAGON FINANCIAL CORP DE 3.02,9.01 02/28/05 PAULA FINANCIAL DE 7.01 03/03/05 PEABODY ENERGY CORP DE 1.01,5.02,9.01 02/28/05 PEC SOLUTIONS INC DE 1.01,9.01 02/28/05 PEERLESS SYSTEMS CORP DE 1.01,9.01 03/01/05 PEGASUS SOLUTIONS INC DE 1.01 03/01/05 PELICAN FINANCIAL INC DE 2.02 03/04/05 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 2.01,9.01 03/03/05 PEPSIAMERICAS INC/IL/ DE 1.01,9.01 03/04/05 PERFICIENT INC DE 2.01,9.01 12/17/04 AMEND PEROT SYSTEMS CORP DE 1.01,1.02,9.01 02/28/05 PFSWEB INC DE 2.02 03/03/05 PHOTOMEDEX INC DE 2.02,9.01 03/03/05 PIEDMONT NATURAL GAS CO INC NC 2.02,8.01,9.01 03/04/05 PINNACLE DATA SYSTEMS INC OH 5.02 03/03/05 PLATO LEARNING INC DE 1.01,5.02,9.01 02/28/05 AMEND PLURISTEM LIFE SYSTEMS INC NV 3.02 03/03/05 POLYMER GROUP INC DE 2.02,9.01 03/03/05 POSTER FINANCIAL GROUP INC NV 1.01,1.02,5.02,9.01 03/04/05 PREMIER FINANCIAL BANCORP INC KY 2.02,9.01 03/03/05 PROGRESS ENERGY INC NC 2.05 02/28/05 PROSPERITY BANCSHARES INC TX 1.01,2.01,5.02,9.01 03/01/05 PROVIDIAN FINANCIAL CORP DE 4.02 02/22/05 AMEND PROVIDIAN FINANCIAL CORP DE 4.02,9.01 02/22/05 AMEND PUBLIC STORAGE INC /CA CA 2.02,9.01 12/31/04 PUBLIX SUPER MARKETS INC FL 1.01,2.02,8.01,9.01 03/01/05 QUAKER FABRIC CORP /DE/ DE 1.01,9.01 02/28/05 QUANTA SERVICES INC DE 1.01,9.01 02/28/05 QWEST COMMUNICATIONS INTERNATIONAL IN DE 8.01 03/04/05 RAMBUS INC DE 8.01,9.01 02/28/05 RANGE RESOURCES CORP DE 5.02 03/02/05 REGENT COMMUNICATIONS INC DE 5.02 03/02/05 RENAISSANCE LEARNING INC WI 1.01,2.01,9.01 02/28/05 REYNOLDS AMERICAN INC 1.01,9.01 03/02/05 RICA FOODS INC NV 5.02 02/28/05 ROANOKE TECHNOLOGY CORP 4.01 03/01/05 ROGERS CORP MA 8.01,9.01 03/03/05 ROGERS CORP MA 2.02,9.01 03/04/05 AMEND ROUNDYS INC WI 2.02,9.01 01/01/05 RUSH FINANCIAL TECHNOLOGIES INC TX 7.01,9.01 03/04/05 S1 CORP /DE/ DE 2.02,9.01 03/03/05 AMEND SABINE ROYALTY TRUST TX 2.02,9.01 03/03/05 SAKS INC TN 4.02,9.01 03/03/05 SAKS INC TN 2.02,9.01 03/04/05 SAXON CAPITAL INC MD 1.01,3.01,5.03,9.01 03/03/05 SBARRO INC NY 5.02,9.01 03/02/05 SCOTSMAN HOLDINGS INC DE 1.01,5.02 03/04/05 SEA CONTAINERS LTD /NY/ 5.02 03/04/05 SEABOARD CORP /DE/ DE 2.02,9.01 03/04/05 SECURE AUTOMATED FILING ENTERPRISES 5.01 03/04/05 SECURITIZED ASSET BACKED RECEIVABLES 8.01,9.01 03/02/05 SHUFFLE MASTER INC MN 2.02,9.01 03/03/05 SLM CORP DE 5.02 03/01/05 SMART & FINAL INC/DE DE 8.01 03/03/05 SOFTWALL EQUIPMENT CORP UT 1.01,2.01,3.02,5.01 02/22/05 SOLOMON TECHNOLOGIES INC DE 1.01,7.01,9.01 03/02/05 SONIC CORP DE 2.02,9.01 02/28/05 SOURCE INTERLINK COMPANIES INC MO 1.01,2.01,2.03,3.03,5.02,5.03 02/28/05 SOUTH JERSEY INDUSTRIES INC NJ 8.01,9.01 03/03/05 SPEEDHAUL HOLDINGS, INC. NJ 4.01 03/02/05 SPHERIX INC DE 5.02 03/04/05 SPINNAKER EXPLORATION CO DE 2.02,9.01 03/04/05 ST JUDE MEDICAL INC MN 1.01 03/01/05 STANDARD COMMERCIAL CORP NC 8.01,9.01 03/04/05 STEMCELLS INC DE 2.02,9.01 03/04/05 STRATS SM TRUST FOR IBM CORP SEC SERI 8.01,9.01 03/01/05 STRATS(SM) Trust For Morgan Stanley S 8.01,9.01 03/01/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 02/25/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 02/25/05 Structured Asset Investment Loan Trus DE 8.01,9.01 02/25/05 Structured Asset Securities Corp Mort DE 8.01,9.01 02/25/05 SUNOCO INC PA 1.01,8.01,9.01 03/02/05 SUPERVALU INC DE 1.02,2.03,9.01 02/28/05 SYMBOL TECHNOLOGIES INC DE 1.01,5.03,9.01 02/28/05 SYNIVERSE HOLDINGS INC DE 1.01,9.01 02/28/05 SYNTEL INC MI 8.01,9.01 03/04/05 SYSTEMS EVOLUTION INC ID 7.01 03/01/05 TAKE TWO INTERACTIVE SOFTWARE INC DE 2.02,9.01 03/03/05 TALX CORP MO 7.01 03/03/05 TD BANKNORTH INC. DE 8.01,9.01 03/02/05 TECHNICAL OLYMPIC USA INC DE 1.01,9.01 03/03/05 TELTRONICS INC DE 1.02,3.02,9.01 03/04/05 TEMPLE INLAND INC DE 7.01,9.01 03/04/05 TEREX CORP DE 2.02,4.02,8.01,9.01 03/03/05 TESSCO TECHNOLOGIES INC DE 1.01,9.01 03/04/05 Thomas Equipment, Inc. DE 7.01,9.01 02/28/05 THOMAS PROPERTIES GROUP INC DE 2.01,9.01 03/02/05 TIB FINANCIAL CORP. FL 2.02,9.01 03/04/05 TNP ENTERPRISES INC TX 1.01,8.01 02/28/05 TNX TELEVISION HOLDINGS INC NV 3.02,5.02 03/01/05 TOR MINERALS INTERNATIONAL INC DE 2.02,9.01 03/01/05 TOUCHSTONE APPLIED SCIENCE ASSOCIATES DE 5.02 02/28/05 TOWER PROPERTIES CO MO 1.01,2.01,9.01 02/28/05 TOYOTA MOTOR CREDIT CORP CA 8.01,9.01 03/02/05 TRANSCOMMUNITY FINANCIAL CORP VA 4.01,9.01 02/28/05 TRI VALLEY CORP DE 3.02 02/25/05 TRICO MARINE SERVICES INC DE 1.01,1.03,2.03,9.01 03/02/05 TRIMAS CORP DE 1.01 02/28/05 TRIMAX CORP NV 5.02,5.03 02/28/05 TRIMERIS INC DE 8.01,9.01 03/01/05 TRIPATH TECHNOLOGY INC 1.01,3.02,9.01 03/03/05 U S RESTAURANT PROPERTIES INC MD 1.02,5.02,5.03,9.01 02/25/05 AMEND U-Store-It Trust MD 1.01,7.01,9.01 03/01/05 ULTRASTRIP SYSTEMS INC FL 8.01,9.01 03/04/05 ULTRONICS CORP NV 5.02 03/01/05 UNISYS CORP DE 5.02 02/28/05 UNITED NATURAL FOODS INC DE 8.01,9.01 03/01/05 UNITED SYSTEMS TECHNOLOGY INC IA 2.02 03/03/05 UNITED SYSTEMS TECHNOLOGY INC IA 8.01 03/03/05 UNUMPROVIDENT CORP DE 1.01 02/28/05 URANIUM RESOURCES INC /DE/ DE 1.01,9.01 03/01/05 VAIL BANKS INC CO 4.01,9.01 02/23/05 AMEND Valley Bancorp NV 7.01,9.01 03/02/05 VARIAN MEDICAL SYSTEMS INC DE 9.01 02/17/05 AMEND VECTREN CORP IN 8.01,9.01 03/02/05 VENDINGDATA CORP NV 8.01,9.01 03/03/05 VERIZON COMMUNICATIONS INC DE 8.01 03/04/05 VICURON PHARMACEUTICALS INC DE 7.01,8.01,9.01 03/04/05 VIRAGE LOGIC CORP CA 1.01,9.01 03/03/05 VISHAY INTERTECHNOLOGY INC DE 8.01,9.01 03/03/05 VISION BANCSHARES INC AL 1.01 01/11/05 VISTA GOLD CORP 8.01,9.01 03/02/05 VISTACARE, INC. DE 8.01 03/03/05 AMEND VisualMED Clinical Solutions Corp. NV 7.01,9.01 12/31/04 VITRAN CORP INC 8.01 03/04/05 WARNACO GROUP INC /DE/ DE 4.02 03/04/05 WASHTENAW GROUP INC 2.02 03/04/05 WCI COMMUNITIES INC 1.01,8.01,9.01 03/02/05 WESTERN GOLDFIELDS INC ID 7.01,9.01 03/04/05 WESTERN WIRELESS CORP WA 8.01,9.01 03/03/05 WILLIAM LYON HOMES DE 1.01 02/28/05 WILLIAMS SCOTSMAN INC MD 1.01,5.02 03/03/05 WINTHROP GROWTH INVESTORS I LP MA 1.01,9.01 02/28/05 Wise Metals Group LLC DE 2.02,9.01 03/03/05 WORKSTREAM INC 2.01,9.01 12/30/04 AMEND XECHEM INTERNATIONAL INC DE 1.01,3.02,8.01,9.01 02/28/05 XTREME COMPANIES INC NV 1.01 03/01/05 YOUNG BROADCASTING INC /DE/ DE 1.01 02/28/05 YOUNG INNOVATIONS INC MO 1.01 03/01/05 AMEND ZIFF DAVIS HOLDINGS INC DE 2.02,9.01 03/04/05