SEC NEWS DIGEST Issue 2005-62 April 1, 2005 ENFORCEMENT PROCEEDINGS SEC ISSUES CEASE AND DESIST ORDER AGAINST RICHARD DORFMAN On March 31, 2005, the Commission issued an Order Instituting Cease-and- Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 8A of the Securities Act of 1933 (Order) against Richard H. Dorfman, 61, of Canoga Park, California. The Order finds that Dorfman violated the securities registration provisions of the federal securities laws in transactions in the stock of Tamarak, Inc. According to the Order, in 2002, Tamarak hired Dorfman’s company, Vector Corporate Finance, LLC, of Woodland Hills, California, to promote Tamarak’s stock, which traded on the OTC Bulletin Board. Between October 2002 and June 9, 2003, Dorfman participated in an unregistered distribution of Tamarak’s stock that Vector had acquired, in part, from Tamarak in compensation for the stock-promotion activity. Based on the above, the order requires Dorfman to cease and desist from committing or causing any violations and any future violations of Sections 5(a) and 5(c) of the Securities Act and to disgorge $186,062, which equals the amount he received from the proceeds of the unregistered distribution plus prejudgment interest. Dorfman consented to the issuance of the Order without admitting or denying any of its substantive findings. For further information, see SEC v. Tamarak, Inc., et al., USDC/CD California, Civil Action No. CV05-2396-WJR (CWx) (LR-19164). (Rel. 33- 8562; File No. 3-11876) SEC REVOKES THE REGISTRATION OF THE SECURITIES OF TAMARAK, INC. On March 31, 2005, the Commission issued an Order Instituting Proceedings, Making Findings, and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 (Order) against Tamarak, Inc., a reporting company based in Van Nuys, California. The Order finds that Tamarak failed to comply with the anti- fraud and issuer-reporting provisions of the federal securities laws. According to the Order, between May 28 and August 18, 2003, Tamarak issued three press releases that contained material misrepresentations and omissions concerning, among other things: (1) Tamarak’s plans and financial ability to produce and distribute a television mini-series and movie; (2) Tamarak’s projected profits; (3) the purported support by the U.S. Air Force for Tamarak’s film projects; and (4) purported discussions between Tamarak and major television and film studios. The Order also finds that Tamarak failed to file required reports with the Commission. Based on the above, the Order revoked registration of each class of Tamarak’s securities registered pursuant to Section 12 of the Securities Exchange Act of 1934. Tamarak consented to the issuance of the Order without admitting or denying any of its substantive findings. The Commission cautions brokers, dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by the company. Further, brokers and dealers should be alert to the fact that Section 12(j) provides, in pertinent part, as follows: No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked. For further information, see SEC v. Tamarak, Inc., et al., USDC/CD California, Civil Action No. CV05-2396-WJR (CWx) (LR-19164). (Rel. 34- 51461; File No. 3-11877) IN THE MATTER OF ASIA PULP & PAPER On April 1, the Commission issued an Order Instituting Proceedings, Making Findings, and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934. The Order finds that Asia Pulp & Paper failed to comply with Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder, while its ordinary shares were registered with the Commission, in that it has failed to file an annual report on Form 20-F with the Commission for the years- ended Dec. 31, 2000, Dec. 31, 2001, December 31, 2002 and Dec. 31, 2003, and any interim report on Form 6-K since August 2002. Based on the above, the Commission ordered, pursuant to Section 12(j) of the Exchange Act, that registration of each class of Respondent’s securities registered pursuant to Section 12 of the Exchange Act be revoked. Asia Pulp & Paper consented to the issuance of the Order without admitting or denying any of the findings contained in the Order. (Rel. 34-51466; File No. 3-11878) FINAL JUDMENT AS TO PETER BERMAN The Commission announced that the Honorable R. David Proctor, U.S. District Judge for the Northern District of Alabama, entered a Final Judgment As To Defendant Peter Berman (Berman), enjoining him from future violations of Section 17(a) of the Securities Act of 1933, Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 13b2-1 and 13b2-2, and from aiding and abetting violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder. Berman consented to the entry of the judgment without admitting or denying any of the allegations of the Commission’s complaint. Further, the court ordered disgorgement and prejudgment interest against Berman in the respective amounts of $15,000 and $6,327. Berman was also ordered to pay a civil penalty of $30,000, and was prohibited from acting as an officer or director of any issuer that has a class of registered securities. Berman was the comptroller of Just for Feet, Inc., a large shoe and sports apparel retailer formerly headquartered in Birmingham, Alabama. The Commission’s complaint, filed on May 21, 2004, alleged that Berman and others caused the accounting department of Just for Feet to book receivables that he knew or should have known had not been earned, and failed to make necessary adjustments to the company’s inventory obsolescence reserves. The overstatement of income and assets resulting from this misconduct was reflected on Just for Feet's financial statements included in its Form 10-K filed for fiscal year 1998, Forms 10-Q filed for the first and second quarters of fiscal year 1999, and in its registration statements on Forms S-8 and S-4 filed in May and June of 1999, respectively. [SEC v. Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey, Civil Action No. CV-04-P-1052-S (N.D. Al.)] (LR-19163; AAE Rel. 2221) SEC SUES PARTICIPANTS IN STOCK MANIPULATION SCHEME On March 31, 2005, the SEC filed suit against Tamarak Inc., a former OTC Bulletin Board company based in Van Nuys, California, Vector Corporate Finance, LLC, a stock promotion firm, and Jeffrey M. Messinger, a principal of Vector. The complaint alleges that the defendants engaged in a manipulation scheme that caused the stock of Tamarak, a shell company with no business operations, to trade as high as $5.00 per share. Each defendant consented on a neither admit nor deny basis, to the entry of a permanent injunction and Messinger has agreed to pay $50,000 in disgorgement, plus interest, a $50,000 civil penalty, and to be barred from participating in a penny-stock offering. These settlements await Court approval. According to the SEC’s complaint, the scheme commenced in November 2002 with a series of “wash trades” effected by defendant Messinger, to artificially set the price of Tamarak’s stock. Thereafter, Tamarak, at the direction of its now deceased president, issued three misleading press releases that contained material misrepresentations and omissions concerning, among other things: (1) Tamarak’s plans and financial ability to produce and distribute a television mini-series and movie; (2) Tamarak’s projected profits; (3) the purported support by the U.S. Air Force for Tamarak’s film projects; and (4) purported discussions between Tamarak and major television and film studios. Based on the alleged misconduct, the complaint charges that Tamarak, Vector and Messinger violated Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. In addition, Vector and Messinger are alleged to have violated Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933. [SEC v. Tamarak Inc., Vector Corporate Finance, LLC., and Jeffrey M. Messinger, Civil Action. No. CV05-2396- WJR (CWx) USDC, Central District of California] (LR-19164) HOLDING COMPANY ACT RELEASES PEPCO HOLDINGS, INC. A notice has been issued giving interested persons until April 25 to request a hearing on a proposal by Pepco Holdings, Inc. (Pepco Holdings) to amend its articles of incorporation regarding the election of the board of directors. An order has been issued approving a proposal by Pepco Holdings to solicit proxies with regard to the proposed amendment to its articles of incorporation. (Rel. 35-27953) PNM RESOURCES, INC. A notice has been issued giving interested persons until April 25 to request a hearing on a proposal by PNM Resources, Inc. (PNM Resources), a registered holding company, to amend its restated articles of incorporation (Amendment). An order has been issued authorizing PNM Resources to solicit proxies relating to the Amendment. (Rel. 35-27954) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-Amex-2005-032) filed by the American Stock Exchange to trade the streetTRACKS Gold Shares pursuant to unlisted trading privileges. Publication of the proposal is expected in the Federal Register during the week of April 4. (Rel. 34-51446) PROPOSED RULE CHANGE The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2004-135) and Amendment Nos. 1, 2 and 3 thereto to require disclosure and consent when trading on a net basis with customers. Publication of the proposal is expected in the Federal Register during the week of April 4. (Rel. 34-51457) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES The Chicago Stock Exchange filed a proposed rule change (SR-CHX-2005- 07), which has become immediately effective, relating to Participant Fees and Credits. Publication of the proposal is expected in the Federal Register during the week of April 4. (Rel. 34-51448) A proposed rule change (SR-NASD-2005-034) filed by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., to provide limited compensation for losses due to malfunctions of the order-execution systems of the Nasdaq Market Center or Nasdaq's Brut facility 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 April 4. (Rel. 34- 51449) A proposed rule change (SR-Phlx-2005-16) and Amendment No. 1 thereto filed by the Philadelphia Stock Exchange relating to Streaming Quote Trader fees, 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 April 4. (Rel. 34- 51453) WITHDRAWAL GRANTED An order has been issued granting the application of Ryder System, Inc. to withdraw its common stock, $.50 par value, from listing and registration on the Chicago Stock Exchange, effective at the opening of business on March 31, 2005. (Rel. 34-51450) DELISTINGS GRANTED An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the common stock, $.01 par value, of MCS.Software Corporation, effective at the opening of business on March 31, 2005. (Rel. 34-51451) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the common stock, $1.00 par value, of Winn-Dixie Stores, Inc., effective at the opening of business on March 31, 2005. (Rel. 34-51452) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-3 ALLEGHENY ENERGY, INC, 800 CABIN HILL DRIVE, GREENSBURG, PA, 15601, 7248373000 - 0 ($300,000,000.00) Equity, (File 333-123697 - Mar. 31) (BR. 02) S-8 DXP ENTERPRISES INC, 7272 PINEMONT DRIVE, HOUSTON, TX, 77040, 7139964700 - 800,000 ($1,440,000.00) Equity, (File 333-123698 - Mar. 31) (BR. 06) N-2 GLADSTONE INVESTMENT CORPORATION\DE, 1521 WESTBRANCH ROAD, SUITE 200, MCLEAN, VA, 22102, 7032867000 - 0 ($207,000,000.00) Equity, (File 333-123699 - Mar. 31) (BR. 16) S-4 QWEST CORP, 1801 CALIFORNIA ST, SUITE 2950, DENVER, CO, 80202, 3038963099 - 0 ($825,000,000.00) Other, (File 333-123700 - Mar. 31) (BR. 37) S-8 BioScrip, Inc., 100 CLEARBROOK ROAD, ELMSFORD, NY, 10523, 914 460 1600 - 0 ($11,880,000.00) Equity, (File 333-123701 - Mar. 31) (BR. 01) SB-2 VOYAGER ONE INC, 859 WEST END COURT, #I, VERNON HILLS, IL, 60061, 8479846200 - 1,690,560 ($4,226,400.00) Equity, (File 333-123702 - Mar. 31) (BR. 36) S-3 LEVEL 3 COMMUNICATIONS INC, 1025 ELDORADO BOULEVARD, BLDG 2000, BROOMFIELD, CO, 80021, 7208881000 - 0 ($294,732,000.00) Other, (File 333-123703 - Mar. 31) (BR. 37) S-8 BioScrip, Inc., 100 CLEARBROOK ROAD, ELMSFORD, NY, 10523, 914 460 1600 - 0 ($18,659,343.00) Equity, (File 333-123704 - Mar. 31) (BR. 01) S-1 HEMOSENSE INC, 651 RIVER OAKS PARKWAY, SAN JOSE, CA, 95134, 408-719-1184 - 0 ($34,500,000.00) Equity, (File 333-123705 - Mar. 31) (BR. 36) S-3 AXESSTEL INC, 6815 FLANDERS DR STE 210, SAN DIEGO, CA, 92121, 8586252100X304 - 0 ($13,047,362.00) Equity, (File 333-123706 - Mar. 31) (BR. 37) S-8 UCN INC, 14870 PONY EXPRESS ROAD, NONE, BLUFFDALE, UT, 84065, 8013203300 - 1,000,000 ($2,825,000.00) Equity, (File 333-123707 - Mar. 31) (BR. 37) S-4 Cooper-Standard Automotive Inc., 39550 ORCHARD HILL PLACE DRIVE, NOVI, MI, 48375, 248-596-5900 - 0 ($550,000,000.00) Debt Convertible into Equity, (File 333-123708 - Mar. 31) (BR. 05) S-8 Comstock Homebuilding Companies, Inc., 11465 SUNSET HILLS ROAD, SUITE 510, RESTON, VA, 20190, 703-883-1700 - 0 ($32,212,187.70) Equity, (File 333-123709 - Mar. 31) (BR. 06) S-2 AUTOINFO INC, PO BOX 4383, STAMFORD, CT, 06907-0383, 2019301800 - 4,383,333 ($2,191,666.00) Equity, (File 333-123710 - Mar. 31) (BR. 05) S-4 Venoco, Inc., 5464 CARPINTERIA AVENUE, SUITE J, CARPINTERIA, CA, 93013-1423, (805)745-2100 - 0 ($150,000,000.00) Non-Convertible Debt, (File 333-123711 - Mar. 31) (BR. ) S-8 ENZO BIOCHEM INC, 60 EXECUTIVE BLVD, FARMINGDALE, NY, 11735, 5167555500 - 1,000,000 ($14,560,000.00) Equity, (File 333-123712 - Mar. 31) (BR. 01) S-8 AVVAA WORLD HEALTH CARE PRODUCTS INC, PO BOX 335, 3018 SCHAEFFER ROAD, FALKLAND BC CANADA, A1, V0E 1W0, 250-379-2727 - 6,085,000 ($912,750.00) Equity, (File 333-123713 - Mar. 31) (BR. 01) S-3 BANK OF AMERICA CORP /DE/, BANK OF AMERICA CORPORATE CENTER, 100 N TRYON ST, CHARLOTTE, NC, 28255, 7043868486 - 0 ($5,000,000,000.00) Other, (File 333-123714 - Mar. 31) (BR. 07) SB-2 WIZZARD SOFTWARE CORP /CO, 424 GOLD WAY, PITTSBURGH, PA, 15213, 8014241624 - 2,800,001 ($4,666,669.50) Equity, (File 333-123715 - Mar. 31) (BR. 03) S-8 THERAVANCE INC, 901 GATEWAY BLVD, SOUTH SAN FRANCISCO, CA, 94080, 6508086000 - 0 ($44,719,055.04) Equity, (File 333-123716 - Mar. 31) (BR. 01) SB-2 Thomas Equipment, Inc., 1818 NORTH FARWELL AVENUE, MILWAUKEE, WI, 53202, (312) 224-8812 - 26,985,000 ($161,910,000.00) Equity, (File 333-123717 - Mar. 31) (BR. 36) S-8 CENTRA SOFTWARE INC, 430 BEDFORD STREET, LEXINGTON, MA, 02420, 7818617000 - 1,400,000 ($3,072,000.00) Equity, (File 333-123718 - Mar. 31) (BR. 08) S-3 SPECTRASITE INC, 100 REGENCY FOREST DR, SUITE 400, CARY, NC, 27511, 9194680112 - 0 ($14,387,500.00) Equity, (File 333-123719 - Mar. 31) (BR. 37) S-8 DTOMI INC, 200 9TH AVENUE, SUITE 220, SAFETY HARBOR, FL, 34965, (727) 723-8664 - 14,552,600 ($1,091,445.00) Equity, (File 333-123720 - Mar. 31) (BR. 08) S-8 GOODRICH CORP, 4 COLISEUM CENTRE, 2730 WEST TYVOLA ROAD, CHARLOTTE, NC, 28217, 7044237000 - 0 ($3,843,000.00) Equity, (File 333-123721 - Mar. 31) (BR. 05) N-2 GAM AVALON LANCELOT LLC, 135 EAST 57TH STREET, NEW YORK, NY, 10022, 2124074600 - 10,000 ($1,030,000.00) Other, (File 333-123722 - Mar. 31) (BR. 17) N-2 GAM AVALON MULTI-STRATEGY (TEI), LLC, 135 EAST 57TH STREET, NEW YORK, NY, 10022, 2124074600 - 10,000 ($1,030,000.00) Other, (File 333-123723 - Mar. 31) (BR. ) N-2 GAM Institutional Multi-Strategy, LLC, 135 EAST 57TH STREET, NEW YORK, NY, 10022, 2124074600 - 10,000 ($1,000,000.00) Other, (File 333-123724 - Mar. 31) (BR. ) S-2 PENNICHUCK CORP, 4 WATER STREET, NASHUA, NH, 03060, 6038825191 - 575,000 ($14,334,750.00) Equity, (File 333-123725 - Mar. 31) (BR. 02) F-1 ENERGY EXPLORATION TECHNOLOGIES /, 840 SEVENTH AVENUE SW, SUITE 700, CALGARY ALBE T2P 3G2, A2, 99204, 403-264-7020 - 1,559,998 ($2,979,596.18) Equity, (File 333-123726 - Mar. 31) (BR. 04) S-4 SKY FINANCIAL GROUP INC, 221 SOUTH CHURCH STREET, BOWLING GREEN, OH, 43402, 4193276300 - 1,797,973 ($49,259,520.00) Equity, (File 333-123727 - Mar. 31) (BR. 07) 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 ------------------------------------------------------------------------------------------------ 5 G WIRELESS COMMUNICATIONS INC NV 1.01,9.01 03/22/05 AAMES INVESTMENT CORP MD 1.01,9.01 03/07/05 AMEND AAR CORP DE 2.03,9.01 03/29/05 ACCERIS COMMUNICATIONS INC FL 5.02,8.01,9.01 03/28/05 ACE SECURITIES CORP DE 8.01,9.01 03/31/05 ACE SECURITIES CORP HOME EQUITY LOAN DE 8.01,9.01 02/25/04 AMEND ACE SECURITIES CORP HOME EQUITY LOAN DE 8.01,9.01 12/27/04 AMEND ACE Securities Corp Series 2004-SD1 DE 8.01,9.01 12/27/04 AMEND ACME UNITED CORP CT 7.01,9.01 03/31/05 ADVANCED ENGINE TECHNOLOGIES INC CO 1.01 03/24/05 ADVANCED ENGINE TECHNOLOGIES INC CO 1.01 03/30/05 ADVANCED MICRO DEVICES INC DE 1.01 03/25/05 ADVENT SOFTWARE INC /DE/ DE 4.02 03/25/05 ALAMOSA HOLDINGS INC DE 8.01,9.01 03/30/05 ALAMOSA HOLDINGS INC DE 8.01,9.01 03/31/05 ALEXANDRIA REAL ESTATE EQUITIES INC MD 1.01,9.01 03/29/05 ALICO INC FL 8.01 03/31/05 ALLIANCE BANCSHARES CALIFORNIA CA 1.01,9.01 03/31/05 Alliance Distributors Holding Inc. DE 2.02,9.01 03/31/05 Allied Security Holdings LLC DE 2.02,7.01,9.01 03/31/05 ALTIRIS INC DE 2.01,9.01 03/29/05 AMERICA ONLINE LATIN AMERICA INC DE 3.01,5.02 03/28/05 AMERICAN ACHIEVEMENT CORP DE 8.01,9.01 03/31/05 AMERICAN CRYSTAL SUGAR CO /MN/ MN 7.01 03/31/05 AMERICAN EXPRESS CREDIT CORP DE 4.01,9.01 11/22/04 AMEND AMERICAN FINANCIAL REALTY TRUST 1.01 03/28/05 AMERICAN SKIING CO /ME DE 1.01 03/30/05 AMICAS, Inc. DE 1.01,5.02 03/28/05 ANTHRACITE CAPITAL INC MD 1.01,9.01 03/31/05 APOLLO RESOURCES INTERNATIONAL INC UT 1.01,2.01,9.01 03/22/05 ARMOR HOLDINGS INC DE 1.01,9.01 02/10/05 ARMSTRONG HOLDINGS INC /PA/ PA 2.02,9.01 03/30/05 AROTECH CORP DE 2.02,9.01 03/31/05 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 03/31/05 ASHFORD HOSPITALITY TRUST INC MD 8.01,9.01 03/31/05 ASSET BACKED FUNDING CORP DE 8.01,9.01 03/28/05 ATLANTIC AMERICAN CORP GA 2.02,9.01 12/31/04 ATLAS AIR WORLDWIDE HOLDINGS INC DE 7.01,9.01 03/31/05 ATLAS AIR WORLDWIDE HOLDINGS INC DE 1.01,5.02,9.01 03/25/05 ATM FINANCIAL CORP 4.01 03/28/05 AMEND ATWOOD OCEANICS INC TX 8.01,9.01 03/31/05 AUTONATION INC /FL DE 1.01 03/25/05 AVONDALE CAPITAL I CORP 1.01,9.01 03/31/05 BANC OF AMERICA FUNDING CORP DE 8.01,9.01 03/30/05 BANCINSURANCE CORP OH 8.01,9.01 03/29/05 BANK OF HAWAII CORP DE 1.01 03/25/05 BAXTER INTERNATIONAL INC DE 5.02,8.01,9.01 03/23/05 BECTON DICKINSON & CO NJ 8.01 03/31/05 BEST BUY CO INC MN 2.02,9.01 03/29/05 BF ENTERPRISES INC DE 8.01,9.01 03/31/05 BIO SOLUTIONS MANUFACTURING, INC. NY 1.01,5.02,9.01 03/23/05 BISYS GROUP INC DE 2.06,9.01 03/28/05 BLOUNT INTERNATIONAL INC DE 8.01 03/31/05 BLUEBOOK INTERNATIONAL HOLDING CO DE 1.01,9.01 03/25/05 BOL BANCSHARES INC LA 5.02 03/31/05 BOL BANCSHARES INC LA 5.02 03/31/05 BRESLER & REINER INC DE 2.02,9.01 12/31/04 BRIGHAM EXPLORATION CO DE 2.02,4.02 03/16/05 AMEND Brooklyn Federal Bancorp, Inc. X1 8.01,9.01 03/31/05 BRUSH ENGINEERED MATERIALS INC 1.01,9.01 03/24/05 C-CHIP TECHNOLOGIES CORP NV 2.01,9.01 02/16/05 CABLEVISION SYSTEMS CORP /NY DE 7.01,9.01 03/31/05 CACI INTERNATIONAL INC /DE/ DE 5.02 03/31/05 CAPITAL CITY BANK GROUP INC FL 1.01,9.01 03/24/05 CAPITAL TRUST INC MD 5.02,9.01 03/30/05 CARDIMA INC DE 2.02,9.01 03/31/05 CASE FINANCIAL INC DE 3.02,8.01 03/31/05 CASTELLE \CA\ DE 4.02 03/31/05 CASUAL MALE RETAIL GROUP INC DE 2.02,9.01 03/31/05 CDMC MORTGAGE PASS-THROUGH CERTIFICAT DE 9.01 03/18/05 CELEBRATE EXPRESS, INC. 2.02,5.02,9.01 03/31/05 CELLEGY PHARMACEUTICALS INC CA 1.01,5.02,9.01 03/29/05 CELLEGY PHARMACEUTICALS INC CA 2.02,8.01,9.01 03/29/05 CENDANT CORP DE 1.01 03/29/05 CENTENNIAL SPECIALTY FOODS CORP DE 2.02,9.01 03/30/05 CENTRAL VERMONT PUBLIC SERVICE CORP VT 8.01,9.01 03/29/05 CERIDIAN CORP /DE/ DE 1.01,1.02,9.01 03/25/05 CHAMPIONSHIP AUTO RACING TEAMS INC DE 7.01,8.01,9.01 03/31/05 CHARTER COMMUNICATIONS INC /MO/ DE 7.01 03/31/05 CHEESECAKE FACTORY INCORPORATED DE 8.01,9.01 03/29/05 CHEVY CHASE AUTO RECEIVABLES TRUST 20 9.01 02/28/05 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD 9.01 02/28/05 CHINA DIGITAL MEDIA CORP NV 8.01 03/28/05 CITICORP MORTGAGE SECURITIES INC DE 8.01 03/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 03/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 03/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 03/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 03/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 03/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 03/25/05 CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 03/30/05 Citigroup Mortgage Loan Trust Inc. Se 8.01 03/25/05 CITIZENS FINANCIAL CORP /KY/ KY 2.02,9.01 12/31/04 CLEAN SYSTEMS TECHNOLOGY GROUP LTD NY 4.01,9.01 03/19/05 COGNOS INC CA 2.02 03/31/05 COLUMBUS MCKINNON CORP NY 2.01,9.01 03/31/05 COMMERCIAL FEDERAL CORP NE 1.01 03/25/05 COMMUNITY BANCSHARES INC /DE/ DE 5.02 08/31/04 COMPX INTERNATIONAL INC DE 2.02,7.01,9.01 03/30/05 CONNS INC DE 2.02,9.01 03/31/05 CONOR MEDSYSTEMS INC 2.02,9.01 03/31/05 CONRAD INDUSTRIES INC DE 3.01,9.01 03/30/05 CONSOLIDATED WATER CO LTD E6 8.01 03/29/05 CONSTELLATION ENERGY GROUP INC MD 5.02 03/25/05 CONTINENTAL AIRLINES INC /DE/ DE 8.01,9.01 03/31/05 CONTINUCARE CORP FL 1.01 03/31/05 CORTS TRUST FOR WEYERHAEUSER DEBENTUR DE 8.01,9.01 03/15/05 Creative Beauty Supply of New Jersey NJ 5.03 03/15/05 CREATOR CAPITAL LTD D0 8.01 03/30/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 03/31/05 CROMPTON CORP DE 1.01,9.01 03/31/05 CRONOS GROUP N4 8.01 03/31/05 CROWN INTERNATIONAL INC/FL FL 2.01,5.02,8.01 03/31/05 CSG SYSTEMS INTERNATIONAL INC DE 1.01,9.01 03/25/05 CSK AUTO CORP DE 2.02,9.01 03/30/05 CTI MOLECULAR IMAGING INC DE 1.01,9.01 02/01/05 CWMBS INC DE 8.01,9.01 03/22/05 CYTRX CORP DE 2.02,9.01 03/31/05 DCAP GROUP INC DE 2.02,9.01 03/30/05 DDS TECHNOLOGIES USA INC NV 1.01,9.01 03/29/05 DEB SHOPS INC PA 2.02,9.01 03/31/05 DEL GLOBAL TECHNOLOGIES CORP NY 8.01,9.01 03/30/04 DEL MONTE FOODS CO DE 5.02,7.01,9.01 03/30/05 DEVELOPERS DIVERSIFIED REALTY CORP OH 1.01,2.03,9.01 03/30/05 DEX MEDIA INC DE 1.01,8.01,9.01 03/31/05 DICKS SPORTING GOODS INC DE 2.02,9.01 03/28/05 DIRECT INSITE CORP DE 1.01,2.03,3.02,9.01 03/29/05 DOBI MEDICAL INTERNATIONAL INC NV 1.01,3.02,9.01 03/20/05 DRAGON INTERNATIONAL GROUP CORP. NV 3.02,9.01 03/01/05 DRAGON PHARMACEUTICAL INC FL 7.01,9.01 03/30/05 DUANE READE HOLDINGS INC 1.01,2.03,3.03,9.01 03/25/05 DYNAMIC HEALTH PRODUCTS INC FL 2.01,7.01,9.01 03/31/05 EAGLE BROADBAND INC TX 2.04 03/23/05 EAGLE PICHER HOLDINGS INC DE 8.01,9.01 03/31/05 ECLIC INC/NV NV 4.01,9.01 03/25/05 EDGETECH SERVICES INC NV 1.01 03/29/05 EDWARDS A G INC DE 2.02 03/31/05 EL PASO CORP/DE DE 1.01,5.02,9.01 03/31/05 ELAMEX SA DE CV 2.02,9.01 03/31/05 ELECTRONIC CONTROL SECURITY INC NJ 7.01,9.01 03/25/05 ELECTRONIC DATA SYSTEMS CORP /DE/ DE 5.02,9.01 12/21/04 AMEND ELECTRONIC GAME CARD INC NV 1.01,3.02,9.01 03/24/05 EMPIRE DISTRICT ELECTRIC CO KS 8.01 03/25/05 ENCORE CREDIT RECEIVABLES TRUST 2005- DE 9.01 03/25/05 ENGLOBAL CORP NV 2.02,9.01 12/31/04 ENTERPRISE PRODUCTS PARTNERS L P DE 8.01,9.01 12/31/04 ENVIRONMENTAL POWER CORP DE 2.02,9.01 03/31/05 EQUINOX HOLDINGS INC DE 8.01,9.01 03/31/05 ESTERLINE TECHNOLOGIES CORP DE 1.01,5.02,9.01 03/29/05 EVOLVING SYSTEMS INC DE 1.01 03/29/05 EXELON CORP PA 7.01 03/31/05 EXPEDITORS INTERNATIONAL OF WASHINGTO WA 7.01 03/30/05 EYE CARE INTERNATIONAL INC DE 1.01,3.02,5.03,9.01 03/28/05 FAIR ISAAC CORP DE 8.01,9.01 03/31/05 FINANCIAL ASSET SECURITIES CORP DE 9.01 03/29/05 FINANCIAL INSTITUTIONS INC NY 1.01,9.01 03/25/05 FIRST BANCORP /PR/ PR 8.01,9.01 03/31/05 FIRST CHESTER COUNTY CORP PA 1.01,1.02 02/18/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 03/30/05 FIRST NIAGARA FINANCIAL GROUP INC DE 2.01,9.01 01/14/05 AMEND FIRST POTOMAC REALTY TRUST MD 8.01,9.01 03/25/05 FISERV INC WI 1.01,9.01 02/16/05 FISHER SCIENTIFIC INTERNATIONAL INC DE 2.02,7.01,9.01 03/31/05 FLEETWOOD ENTERPRISES INC/DE/ DE 7.01,9.01 03/23/05 FRIEDMAN BILLINGS RAMSEY GROUP INC VA 1.01 03/29/05 FRONTIER STAFFING INC NV 8.01 03/31/05 FULTON FINANCIAL CORP PA 1.01,2.03,9.01 03/28/05 FUSION TELECOMMUNICATIONS INTERNATION 1.01,9.01 03/08/05 FX ENERGY INC NV 7.01,9.01 03/31/05 GAP INC DE 8.01,9.01 03/30/05 GENCORP INC OH 2.02,7.01,9.01 03/31/05 GENSYM CORP DE 2.02,9.01 03/28/05 GENUINE PARTS CO GA 7.01,9.01 03/31/05 GENZYME CORP MA 8.01,9.01 12/20/04 GeoPharma, Inc. FL 5.02 03/28/05 GEORGIA PACIFIC CORP GA 1.01,2.04,9.01 03/30/05 GEXA CORP TX 2.02,8.01,9.01 03/31/05 GLOBAL CROSSING LTD 1.01,9.01 03/25/05 GLOBALSANTAFE CORP 7.01,9.01 03/31/05 GOAMERICA INC DE 2.02,9.01 03/31/05 GOLDFIELD CORP DE 2.02,9.01 03/31/04 GRAFTECH INTERNATIONAL LTD DE 1.01,5.02,7.01 03/26/05 GREIF INC DE 1.01,9.01 03/28/05 GS MORTGAGE SECURITIES CORP DE 8.01 03/31/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 03/29/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 03/29/05 GUARDIAN TECHNOLOGIES INTERNATIONAL I DE 1.01,8.01,9.01 03/31/05 GULFMARK OFFSHORE INC DE 2.02,9.01 03/31/05 HALLMARK FINANCIAL SERVICES INC NV 2.02,9.01 03/30/05 HANDLEMAN CO /MI/ MI 7.01,9.01 03/30/05 HARTFORD LIFE INSURANCE CO CT 9.01 03/31/05 HARTMARX CORP/DE DE 2.02,9.01 03/30/05 HARTVILLE GROUP INC NV 1.02,4.02,7.01,9.01 03/18/05 HEALTHCARE REALTY TRUST INC MD 8.01 03/30/05 HEMACARE CORP /CA/ CA 2.02,9.01 03/24/05 HEPALIFE TECHNOLOGIES INC FL 7.01,9.01 03/23/05 HERITAGE OAKS BANCORP CA 2.02 03/31/05 HMB Acceptance Corp. DE 8.01 03/30/05 HMB Acceptance Corp. DE 8.01 03/30/05 HOMEFED CORP DE 1.01 03/28/05 HONEYWELL INTERNATIONAL INC DE 2.01,9.01 03/31/05 HORIZON OFFSHORE INC DE 3.01,8.01,9.01 03/30/05 HOUSE OF BRUSSELS CHOCOLATES INC NV 1.01,2.03,3.02,9.01 03/29/05 HOUSTON EXPLORATION CO DE 7.01 03/31/05 HOUSTON OPERATING CO DE 4.01,9.01 03/28/05 HUNGARIAN TELEPHONE & CABLE CORP DE 2.02,9.01 03/31/05 HUSKER AG LLC NE 8.01,9.01 03/30/05 HYBRIDON INC DE 2.02,9.01 03/28/05 HYPERTENSION DIAGNOSTICS INC /MN MN 8.01 03/30/05 IA GLOBAL INC DE 2.03,8.01,9.01 03/25/05 IBSG INTERNATIONAL INC FL 1.01,2.03,3.02,9.01 03/17/05 ICOA INC NV 3.02,8.01 03/31/05 IMMUNOGEN INC MA 8.01,9.01 03/30/05 IMPAX LABORATORIES INC DE 1.01,3.01,7.01,9.01 03/25/05 IMPROVENET INC DE 5.02 03/25/05 INDYMAC MBS INC 8.01,9.01 02/03/05 INDYMAC MBS INC 8.01,9.01 03/28/05 INDYMAC MBS INC 8.01,9.01 03/01/05 INDYMAC MBS INC 8.01,9.01 03/28/05 INFRASOURCE SERVICES INC DE 8.01 03/22/05 INPHONIC INC 8.01,9.01 03/31/05 INSITE VISION INC DE 2.02,9.01 03/31/05 INTEGRAMED AMERICA INC DE 7.01,9.01 03/31/05 INTEGRATED ALARM SERVICES GROUP INC DE 3.01 03/28/05 INTERNATIONAL DISPLAYWORKS, INC OR 1.01,9.01 03/30/05 International Securities Exchange, In DE 1.01,5.02,9.01 03/29/05 INTERPUBLIC GROUP OF COMPANIES, INC. DE 8.01,9.01 03/31/05 INTRAWARE INC DE 1.01,2.02,5.02,9.01 03/31/05 INVERNESS MEDICAL INNOVATIONS INC DE 8.01,9.01 03/31/05 Ispat Inland L.P. DE 8.01,9.01 03/31/05 IVILLAGE INC DE 7.01,9.01 03/31/05 IVILLAGE INC DE 7.01,9.01 03/31/05 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 03/31/05 J2 GLOBAL COMMUNICATIONS INC DE 1.01,9.01 03/25/05 James River Coal CO VA 1.01,2.02,9.01 03/30/05 JCM PARTNERS LLC DE 8.01,9.01 03/31/05 Kearny Financial Corp. X1 5.02 03/31/05 KELLOGG CO DE 1.01 03/29/05 KEYNOTE SYSTEMS INC DE 1.01 03/28/05 KMG America CORP VA 2.02,9.01 03/31/05 KRONOS WORLDWIDE INC 2.02,7.01,9.01 03/30/05 KV PHARMACEUTICAL CO /DE/ DE 7.01 03/31/05 LABORATORY CORP OF AMERICA HOLDINGS DE 1.01 03/30/05 LADENBURG THALMANN FINANCIAL SERVICES FL 3.02,9.01 03/25/05 LAMPERD LESS LETHAL INC NV 1.01,5.03,9.01 03/24/05 LANGER INC NY 2.02,9.01 03/30/05 Language Line Holdings, Inc. 2.02,9.01 03/31/05 Language Line, Inc. 2.02,9.01 03/31/05 LAYNE CHRISTENSEN CO DE 2.02,9.01 03/30/05 LBI MEDIA HOLDINGS INC 2.02,9.01 03/31/05 LEAP WIRELESS INTERNATIONAL INC DE 1.01 02/24/05 LEGG MASON INC MD 5.02 03/28/05 LEUCADIA NATIONAL CORP NY 1.01,8.01 03/31/05 LEXAR MEDIA INC CA 1.01,2.03,9.01 03/30/05 LEXINGTON CORPORATE PROPERTIES TRUST MD 1.01 02/16/05 AMEND LIGHTBRIDGE INC DE 1.01 03/28/05 LMI AEROSPACE INC MO 2.02 03/31/05 LOYALTYPOINT INC DE 1.01,5.02 03/28/05 LTV CORP DE 8.01,9.01 03/31/05 LUMINENT MORTGAGE CAPITAL INC 5.02 03/26/05 MAC FILMWORKS INC DE 1.01,9.01 03/18/05 MACROPORE INC DE 2.02,9.01 03/31/05 MARKWEST ENERGY PARTNERS L P 8.01,9.01 03/30/05 MATERIAL SCIENCES CORP DE 1.01,9.01 12/15/04 AMEND MATRIX BANCORP INC CO 1.01,9.01 03/14/05 MAX & ERMAS RESTAURANTS INC DE 2.02,8.01,9.01 03/29/05 MBIA INC CT 8.01,9.01 03/30/05 McAfee, Inc. DE 2.02,9.01 02/24/05 AMEND MCKENZIE BAY INTERNATIONAL LTD 8.01 03/31/05 MediaMax Technology CORP NV 8.01,9.01 03/30/05 MEDICORE INC FL 2.02,9.01 03/31/05 MEDTOX SCIENTIFIC INC DE 1.01,9.01 03/25/05 MEDTOX SCIENTIFIC INC DE 1.01 03/31/05 MEMORY PHARMACEUTICALS CORP 8.01 03/31/05 MERCANTILE BANKSHARES CORP MD 8.01 03/30/05 Merrill Lynch Mortgage Trust 2005-MKB DE 1.01 03/29/05 MFRI INC DE 1.01,1.02,2.03 03/31/05 MICROFIELD GROUP INC OR 5.02,7.01,9.01 03/30/05 MOBILE MINI INC DE 8.01,9.01 03/30/05 MOLINA HEALTHCARE INC DE 7.01,9.01 02/18/05 AMEND MONOLITHIC POWER SYSTEMS INC CA 2.02,9.01 03/31/05 MORGAN STANLEY DE 5.02 03/28/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 03/30/05 MortgageIT Holdings, Inc. MD 2.02,9.01 03/25/05 MOSAIC CO 2.02,9.01 03/31/05 MOSCOW CABLECOM CORP DE 2.02,9.01 03/31/05 MSW ENERGY HOLDINGS II LLC 2.02,9.01 03/21/05 MSW ENERGY HOLDINGS LLC DE 2.02,9.01 03/31/05 MUZAK HOLDINGS LLC DE 4.02 03/31/05 NANO SUPERLATTICE TECHNOLOGY INC. 3.02 11/30/04 NARA BANCORP INC DE 4.02,5.02,8.01,9.01 03/24/05 AMEND NATCO GROUP INC DE 1.01,2.02,7.01,9.01 03/28/05 National Collegiate Student Loan Trus 8.01,9.01 03/25/05 NATIONAL FINANCIAL PARTNERS CORP 7.01,9.01 03/31/05 NATIONSRENT COMPANIES INC DE 8.01,9.01 03/30/05 NATURAL RESOURCE PARTNERS LP DE 5.02,9.01 03/31/05 NAVISTAR INTERNATIONAL CORP DE 8.01,9.01 03/31/05 NCR CORP MD 1.01,5.02,9.01 03/29/05 NELNET INC NE 1.01,8.01,9.01 03/29/05 NEOMAGIC CORP DE 8.01 03/30/05 NEOMEDIA TECHNOLOGIES INC DE 1.01 03/29/05 NEPHROS INC DE 8.01,9.01 03/31/05 NETBANK INC GA 7.01,9.01 03/31/05 NETSOL TECHNOLOGIES INC NV 4.02 03/24/05 NETSOL TECHNOLOGIES INC NV 1.01 01/19/05 AMEND NEW VISUAL CORP UT 2.03,9.01 03/23/05 NEXSTAR BROADCASTING GROUP INC DE 5.02 03/29/05 NEXT INC/TN DE 2.02,9.01 03/31/05 NL INDUSTRIES INC NJ 2.02,7.01,9.01 03/30/05 NOCOPI TECHNOLOGIES INC/MD/ MD 5.02 03/29/05 NORTHWEST BIOTHERAPEUTICS INC DE 7.01 03/31/05 NU SKIN ENTERPRISES INC DE 1.01 03/25/05 OCTEL CORP DE 8.01,9.01 03/31/05 OHIO CASUALTY CORP OH 5.02 03/30/05 OLD POINT FINANCIAL CORP VA 9.01 03/31/05 OLD REPUBLIC INTERNATIONAL CORP DE 8.01,9.01 03/31/05 OLIN CORP VA 1.01,5.02,9.01 03/28/05 OMNIVISION TECHNOLOGIES INC DE 1.01,7.01,9.01 03/25/05 OMNIVISION TECHNOLOGIES INC DE 1.01,9.01 03/29/05 ONEOK INC /NEW/ OK 7.01,9.01 03/29/05 ONEOK INC /NEW/ OK 8.01,9.01 03/31/05 OPTICARE HEALTH SYSTEMS INC DE 9.01 01/12/05 ORANGE & ROCKLAND UTILITIES INC NY 2.03,9.01 03/28/05 ORIGEN FINANCIAL INC DE 2.02,4.02 03/31/05 OUTBACK STEAKHOUSE INC DE 7.01,9.01 03/31/05 PACIFICARE HEALTH SYSTEMS INC /DE/ DE 1.01,1.02,5.02,9.01 03/25/05 PALMSOURCE INC DE 2.02,9.01 03/31/05 PC CONNECTION INC DE 8.01 03/31/05 PEAK INTERNATIONAL LTD D0 8.01 03/28/05 PERFECTDATA CORP CA 5.03 03/09/05 PERRIGO CO MI 7.01,9.01 03/30/05 PETROLEUM DEVELOPMENT CORP NV 2.02,7.01,9.01 03/31/05 PLIANT CORP UT 7.01 03/31/05 PNM RESOURCES INC NM 1.01,8.01,9.01 03/30/05 POLYONE CORP 1.01,9.01 03/28/05 POPULAR ABS MORTGAGE PASS-THROUGH TRU DE 9.01 03/30/05 PORTAL SOFTWARE INC DE 1.01,9.01 03/25/05 PPG INDUSTRIES INC PA 5.02,9.01 03/31/05 PPL CORP PA 1.01 03/31/05 PPL ELECTRIC UTILITIES CORP PA 1.01 03/31/05 Prescient Applied Intelligence, Inc. DE 2.02 03/30/05 PRESIDENTIAL REALTY CORP/DE/ DE 2.02 03/30/05 PRIDE INTERNATIONAL INC DE 2.04,9.01 03/25/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 03/31/04 PROGINET CORP DE 1.01,2.01,9.01 01/10/05 AMEND PROGRESSIVE CORP/OH/ OH 1.01 03/29/05 PW EAGLE INC MN 8.01,9.01 03/29/05 PXRE GROUP LTD 3.03,9.01 03/31/05 PYRAMID BREWERIES INC WA 2.01,9.01 07/31/04 AMEND QUIGLEY CORP NV 9.01 10/01/04 AMEND QWEST COMMUNICATIONS INTERNATIONAL IN DE 8.01,9.01 03/30/05 R WIRELESS INC GA 1.01,9.01 03/25/05 RADNOR HOLDINGS CORP DE 2.02,9.01 03/31/05 RANGE RESOURCES CORP DE 1.01,9.01 03/28/05 Real Mex Restaurants, Inc. DE 8.01,9.01 03/31/05 RED HAT INC DE 2.02,8.01,9.01 03/31/05 RED ROBIN GOURMET BURGERS INC DE 3.01,9.01 03/30/05 REDDY ICE HOLDINGS INC DE 4.02,9.01 03/28/05 REDENVELOPE INC DE 1.01,5.02,9.01 03/28/05 REFAC DE 2.02,9.01 03/25/05 REGAL ENTERTAINMENT GROUP DE 1.01,9.01 02/08/05 AMEND REGISTER COM INC DE 2.02,4.02,9.01 03/29/05 REINHOLD INDUSTRIES INC/DE/ DE 9.01 12/31/04 AMEND RENAISSANCE MORTGAGE ACCEPTANCE CORP DE 9.01 03/16/05 RENAISSANCE MORTGAGE ACCEPTANCE CORP DE 8.01,9.01 03/16/05 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 03/30/05 RESTORATION HARDWARE INC CA 2.02,4.02,9.01 03/31/05 REX STORES CORP DE 2.02,9.01 03/31/05 RIVER CAPITAL GROUP, INC. DE 4.01 03/15/05 ROBBINS & MYERS INC OH 2.02 03/30/05 ROCKWELL MEDICAL TECHNOLOGIES INC MI 1.01,2.03,7.01,9.01 03/29/05 ROWE COMPANIES NV 4.02,9.01 03/25/05 ROYSTER-CLARK INC DE 1.01,9.01 03/31/05 ROYSTER-CLARK INC DE 1.01,9.01 03/31/05 SAFECO CORP WA 1.01 03/31/05 SALEM COMMUNICATIONS CORP /DE/ DE 5.02 03/30/05 SAN HOLDINGS INC CO 2.02,5.02,7.01,9.01 03/29/05 SASCO Mortgage Loan Trust Series 2005 DE 8.01,9.01 03/25/05 SEGMENTZ INC DE 2.02,9.01 03/30/05 SENTRY TECHNOLOGY CORP 8.01,9.01 03/31/05 SHURGARD STORAGE CENTERS INC WA 4.02 03/24/05 AMEND SILVERLEAF RESORTS INC 1.01,2.03,9.01 03/28/05 SIRNA THERAPEUTICS INC CO 5.02,7.01,9.01 03/30/05 SOMERSET HILLS BANCORP NJ 1.01,9.01 03/31/05 Soundview Home Loan Trust 2005-1 DE 2.01,8.01,9.01 02/24/05 SPECIALTY LABORATORIES INC 1.02 03/28/05 Specialty Underwriters Alliance, Inc. DE 2.02,8.01,9.01 03/30/05 STANDARD MOTOR PRODUCTS INC NY 2.02,5.02,9.01 03/31/05 STERLING FINANCIAL CORP /PA/ PA 7.01,9.01 03/30/05 STILLWATER MINING CO /DE/ DE 2.02,9.01 03/31/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 03/31/05 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 03/31/05 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 03/31/05 Structured Asset Securities Corp 2005 DE 8.01,9.01 03/25/05 STRUCTURED PROD CORP STEP UP TR CREDI DE 8.01,9.01 03/15/05 STRUCTURED PROD CORTS TR II FOR PROVI DE 8.01,9.01 03/15/05 STRUCTURED PRODUCTS CORP CAST SM STEP DE 8.01,9.01 03/15/05 STRUCTURED PRODUCTS CORP CAST STEP-UP DE 8.01,9.01 03/15/05 STRUCTURED PRODUCTS CORP CORTS FOR PR DE 8.01,9.01 03/15/05 STRUCTURED PRODUCTS CORP CORTS TR III DE 8.01,9.01 03/15/05 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 03/15/05 SUNRISE REAL ESTATE DEVELOPMENT GROUP TX 2.01,9.01 03/30/05 AMEND SURE TRACE SECURITY CORP UT 4.01 03/24/05 SYRATECH CORP DE 8.01,9.01 02/16/05 TAG IT PACIFIC INC DE 2.02,9.01 03/31/05 TAIWAN FUND INC DE 7.01,9.01 02/01/05 TANOX INC DE 1.01,3.02 03/26/05 TARRANT APPAREL GROUP CA 2.02,7.01,9.01 03/31/05 TECH LABORATORIES INC NJ 5.02,9.01 03/25/05 TECHNICAL OLYMPIC USA INC DE 8.01,9.01 03/31/05 TEL INSTRUMENT ELECTRONICS CORP NJ 7.01 03/31/05 TERRA TREMA INC NV 4.01 03/14/05 TEXTRON INC DE 2.03 03/11/05 TEXTRON INC DE 1.01,1.02,2.03,9.01 03/28/05 THERMOGENESIS CORP DE 1.01,9.01 03/28/05 TIMKEN CO OH 7.01 03/31/05 TORCH OFFSHORE INC DE 7.01,9.01 03/31/05 TRADEQUEST INTERNATIONAL INC MS 5.01 01/05/05 TRANS INDUSTRIES INC DE 2.02,9.01 03/31/05 TRANSCOMMUNITY FINANCIAL CORP VA 8.01 03/25/05 TRANSGENOMIC INC DE 2.02,9.01 03/31/05 TRANSOCEAN INC E9 7.01,9.01 03/31/05 TRENWICK GROUP LTD 8.01,9.01 03/30/05 TRIBEWORKS INC DE 1.01,2.03,2.05,5.02,9.01 03/29/05 Trinsic, Inc. DE 8.01 03/30/05 TULLYS COFFEE CORP 5.02,9.01 03/31/05 UNIFAB INTERNATIONAL INC LA 5.01 03/31/05 UNIMARK GROUP INC TX 3.01,8.01,9.01 03/31/05 UNION DENTAL HOLDINGS, INC. FL 5.03 03/30/05 UNITED PAN AM FINANCIAL CORP CA 8.01,9.01 03/30/05 UNITED STATES STEEL CORP DE 1.01,9.01 03/30/05 UNOCAL CORP DE 1.01,9.01 03/30/05 UNUMPROVIDENT CORP DE 7.01,9.01 03/30/05 UTSTARCOM INC DE 2.02,9.01 03/31/05 V I TECHNOLOGIES INC DE 8.01,9.01 03/30/05 VALHI INC /DE/ DE 2.02,7.01,9.01 03/30/05 VAXGEN INC DE 1.01,2.03,3.02,8.01,9.01 03/30/05 VCAMPUS CORP DE 2.02,9.01 03/31/05 VERAMARK TECHNOLOGIES INC DE 1.01,9.01 03/28/05 VERITAS SOFTWARE CORP /DE/ DE 2.02,9.01 03/31/05 VESTA INSURANCE GROUP INC DE 7.01,9.01 03/31/05 VIALTA INC DE 2.02,9.01 03/28/05 VIALTA INC DE 1.01,7.01,9.01 03/28/05 VISEON INC NV 5.02,5.03,7.01,9.01 03/29/05 VITAL IMAGES INC MN 1.01,9.01 03/30/05 VSE CORP DE 5.02,9.01 03/29/05 WEGENER CORP DE 2.02,9.01 03/30/05 WEINGARTEN REALTY INVESTORS /TX/ TX 8.01 03/30/05 WELLS FARGO ASSET SEC CORP MORT PASS DE 8.01,9.01 02/25/04 AMEND WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 03/30/05 WESTSIDE ENERGY CORP NV 5.02 03/30/05 WINDROSE MEDICAL PROPERTIES TRUST MD 8.01,9.01 11/17/04 WINSONIC DIGITAL MEDIA GROUP LTD NV 1.01,8.01,9.01 07/07/04 WINSONIC DIGITAL MEDIA GROUP LTD NV 4.01,9.01 03/25/05 WINTRUST FINANCIAL CORP IL 8.01,9.01 03/31/05 WISCONSIN ENERGY CORP WI 8.01 03/30/05 WOLVERINE TUBE INC DE 5.02 03/31/05 YAK COMMUNICATIONS INC FL 4.01,8.01,9.01 03/25/05 ZOLTEK COMPANIES INC DE 7.01,9.01 03/29/05 ZOOM TECHNOLOGIES INC DE 1.01,2.03,9.01 03/28/05