SEC NEWS DIGEST Issue 2005-75 April 20, 2005 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS CLOSED MEETING – THURSDAY, APRIL 28, 2005 – 10:00 A.M. The subject matter of the closed meeting scheduled for Thursday, April 28, will be: Formal orders of investigations; Institution and settlement of injunctive actions; Institution and settlement of administrative proceedings of an enforcement nature; and Adjudicatory matters. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 942-7070. CHAIRMAN DONALDSON TO TESTIFY Chairman William H. Donaldson will testify before the House Committee on Financial Services on Thursday, April 21, concerning the impact of the Sarbanes-Oxley Act of 2002. The hearing will held in Room 2128 of the Rayburn House Office Building at 10:00 a.m. REPORT ON ADMINISTRATIVE PROCEEDINGS A Report on Administrative Proceedings for the Period Oct. 1, 2004, through March 31, 2005, has been issued, giving summary statistical information on the Commission's administrative proceedings caseload. The reports, issued each October and April, are published in the SEC Docket and appear on the Commission's website. (Rel. 34-51582) ENFORCEMENT PROCEEDINGS IN THE MATTER OF INFOTOPIA, INC. An Administrative Law Judge has issued an Order Making Findings and Revoking Registration by Default (Default Order) in the matter of Infotopia, Inc. The Order Instituting Proceedings alleged that Respondent Infotopia, Inc., failed to file quarterly and annual reports for several periods while its securities were registered with the Securities and Exchange Commission. The Default Order finds these allegations to be true and revokes the registration of the common stock of Infotopia, Inc. (Rel. 34-51577; File No. 3-11860) COMMISSION DECLARES DECISION AS TO DERRICK MCKINNEY AND RICK MALIZIA FINAL The decision of an administrative law judge barring Derrick N. McKinney and Rick R. Malizia from association with any broker or dealer has become final. The law judge found that McKinney and Malizia were permanently enjoined from violations of the antifraud provisions of the federal securities laws. From February 1998 through April 2001, McKinney and Malizia, among other defendants, raised approximately $75 million through the offer and sell of investments in a series of purported European bank trading programs. They promised investors returns as high as 200 percent and assured investors that the programs were risk free. McKinney and Malizia acted as securities brokers without being registered with the Commission. McKinney and Malizia dissipated much of the investors’ funds to pay personal and business expenses, to pay purported returns to earlier investors, and to pay undisclosed salaries and fees for themselves. (Rel. 34-51578; File No. 3-11605) KPMG PAYS $22 MILLION TO SETTLE SEC LITIGATION RELATING TO XEROX AUDITS On April 19, the Commission announced that KPMG LLP has agreed to settle the SEC’s charges against it in connection with the audits of Xerox Corp. from 1997 through 2000. As part of the settlement, KPMG consented to the entry of a final judgment in the SEC’s civil litigation against it pending in the U.S. District Court for the Southern District of New York. The final judgment, which is subject to approval by the Honorable Denise L. Cote, finds that KPMG violated Section 10A of the Securities Exchange Act of 1934 (Exchange Act) and orders KPMG to pay disgorgement of $9,800,000 (representing its audit fees for the 1997-2000 Xerox audits), prejudgment interest thereon in the amount of $2,675,000, and a $10,000,000 civil penalty, for a total payment of $22.475 million. The final judgment also orders KPMG to undertake a series of reforms designed to prevent future violations of the securities laws that arose from circumstances that were present in this case. In addition, the Commission on April 19 entered an Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933, Section 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing Remedial Sanctions and a Cease- and-Desist Order (Order) finding that KPMG caused and willfully aided and abetted Xerox’s violations of the anti-fraud, reporting, recordkeeping and internal controls provisions of the federal securities laws. The Order also finds that KPMG violated its obligations to disclose to Xerox illegal acts that came to its attention during the Xerox audits. The Order censures KPMG and orders it to cease and desist from committing or causing these violations. KPMG consented to the entry of the Order without admitting or denying the SEC’s findings. Specifically, the SEC’s Order finds that from 1997 through 2000, KPMG permitted Xerox to manipulate its accounting practices to close a $3 billion “gap” between actual operating results and results reported to the investing public. During this period, Xerox used topside accounting actions at the end of financial reporting periods to increase equipment revenue and earnings through the improper acceleration of revenue from long term leases of Xerox copiers and through manipulation of excess or “cookie jar” reserves. Most of Xerox’s topside accounting actions violated generally accepted accounting principles (GAAP) and all of them inflated and distorted Xerox’s performance but were not disclosed to investors. These undisclosed actions overstated Xerox’s true equipment revenues by at least $3 billion and overstated its true earnings by approximately $1.5 billion during the four-year period. According to the Order, in each of the years 1997-2000, KPMG issued audit reports containing unqualified opinions stating that KPMG had applied generally accepted auditing standards (GAAS) to its review of Xerox’s accounting, that Xerox’s financial reporting was consistent with GAAP and that Xerox’s reported results fairly represented the financial condition of the company. However, the Order finds that throughout this period KPMG failed to comply with GAAS and allowed Xerox to utilize accounting actions that did not comply with GAAP and were not disclosed to investors. By doing so, KPMG allowed Xerox to manipulate its accounting practices to distort the company’s financial results, failed to insist that Xerox disclose those practices and their financial impacts in the company’s annual and quarterly reports, and allowed Xerox to falsify its books and records and to fail to maintain adequate internal controls over its accounting. In addition, the Order finds that during its audits of Xerox’s 1997-2000 financial statements, KPMG became aware of information indicating that illegal acts had or may have occurred as a result of Xerox’s use of accounting actions, but that KPMG failed prior to the SEC’s investigation in this matter to inform Xerox’s board of directors or its audit committee about these illegal acts. Moreover, in 1999, when Xerox complained to KPMG’s chairman about the performance of KPMG’s audit engagement partner, KPMG replaced the partner after completion of the 1999 audit. As a result of these findings, the Order finds that KPMG willfully violated Section 10A of the Exchange Act and caused and willfully aided and abetted Xerox’s violations of Section 17(a)(2) and (3) of the Securities Act of 1933 and Sections 13(a) and 13(b)(2)(A) and (B) of the Exchange Act and Rules 12b-20, 13a-1, 13a-13 and 13b2-1 promulgated thereunder. The SEC ordered KPMG to cease and desist from committing or causing these violations and censured the firm pursuant to Rule 102(e)(1)(iii) of the Commission’s Rules of Practice. [SEC v. KPMG LLP, et al., Civil Action No. 03 CV 0671 (DLC) SDNY] (LR-19191; AAE Rel. 2235); Administrative Proceeding - (Rel. 34-51574; AAE Rel. 2234; File No. 3-11905); (Press Rel. 2005-59) COURT ENTERS PRELIMINARY INJUNCTION AGAINST JOSEPH FERONA JR. On April 6, U.S. District Court Judge Walker D. Miller issued a preliminary injunction against Joseph A. Ferona Jr. restraining and enjoining Mr. Ferona from violating or aiding and abetting violations of Section 7(a) and 31(b) of the Investment Company Act, Section 203(a), 204, and Rule 204-2 of the Investment Advisers Act, and Section 5(c) of the Securities Act. The Court also ordered Mr. Ferona to provide an accounting of investor funds to the Commission by April 26, 2005. The Commission’s complaint alleges that Global Prosperity Fund is unlawfully operating as an unregistered investment company and that Ferona and Castle Rock Trading Company are unlawfully operating as unregistered investment advisers. The complaint alleges that until recently, Ferona and Global Prosperity Fund unlawfully offered unregistered securities for sale. Ferona offered interests in the Global Prosperity Fund on an Internet website. Ferona claimed to have $30-$35 million under management and advertised over 40% annual returns in each year from 2000-2003 for the Global Prosperity Fund. The complaint also alleges that Ferona, Castle Rock Trading, and the Global Prosperity Fund have not complied with their statutory duty to allow a compliance examination. [SEC v. Joseph A. Ferona Jr., et al., 05 CV-621 (WM) D. Col.] (LR-19192) JOSEPH LEIGHTON TO SETTLE SEC AND NASD FRAUD CHARGES On April 20, Joseph W. Leighton (Leighton), without admitting or denying the allegations in the Commission’s complaint, consented to the entry of a judgment that (i) permanently enjoins him from future violations of Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Exchange Act Rule 10b-5, and (ii) orders him to pay $1,939,264 in disgorgement of ill-gotten gains, $660,282.78 in prejudgment interest and $750,000 in civil penalties. Leighton also consented, without admitting or denying the findings, to the entry of a Commission Order that permanently bars him from association with any broker or dealer pursuant to Section 15(b)(6) of the Exchange Act. In addition, Joseph Leighton will also pay an additional $750,000 in fines to settle a parallel NASD proceeding. The Commission’s complaint alleges that from January 1999 through November 2000, Leighton, in connection with orders handled by him and others at Knight, engaged in a pattern of deceptive trading that defrauded Knight’s institutional customers by filling (or “working”) certain institutional orders in a manner that generated excessively high profits for the Firm in violation of Knight’s duty to provide “best execution” for orders placed by the Firm’s customers. Additionally, from January 1999 through November 2000, Joseph Leighton and others at Knight were continuously misusing ACT trade modifiers, which resulted in inaccurate and untimely reporting of its trades to ACT, compromised the ability of Knight’s customers to determine the quality of the executions they were receiving, and allowed Leighton to circumvent limit order protection protocols at Knight to improperly fill more lucrative institutional orders before customer retail limit orders. [SEC v. Joseph W. Leighton, No. 05-2050 (JAP) (D.N.J.)] (LR-19193) SEC SETTLES INSIDER TRADING MATTER AGAINST FORMER CHIEF SCIENTIFIC OFFICER OF BIOGEN IDEC, INC. The Commission announced today that it filed a settled civil action in the U.S. District Court for the Southern District of New York against Dr. Nabil Hanna (Hanna). Hanna is a resident of Rancho Santa Fe, California, and the former Executive Vice President of Research and Chief Scientific Officer of Biogen Idec, Inc. (Biogen). In its Complaint, the Commission alleged that Hanna obtained approximately $124,000 in illicit profits from insider trading in the securities of Regeneron Pharmaceuticals, Inc. (Regeneron) in advance of Regeneron’s announcement on September 8, 2003 that it had entered into an agreement with Aventis, SA to develop and market a potential cancer treatment known as the VEGF-Trap (the VEGF-Trap). More specifically, in its Complaint, the Commission alleged the following. In early July 2003, Regeneron’s representatives contacted Biogen to discuss a potential joint venture to develop and market Regeneron’s VEGF-Trap. Shortly thereafter, Biogen representatives, including Hanna, and Regeneron representatives began discussing the possible joint venture. During the course of these confidential discussions, which continued through early September, Hanna learned that the VEGF-Trap was scientifically and commercially viable; that Regeneron’s preclinical stage testing of the VEGF-Trap produced positive results; that the VEGF-Trap had blockbuster sales potential; and the financial terms Regeneron required for the joint venture. On Aug. 18 and 19, 2003, while in possession of this material, nonpublic information, Hanna purchased 17,500 shares of Regeneron stock at prices ranging from $13.95 to $14.15 per share. On Sept. 9, 2003, one day after Regeneron announced its agreement with Aventis, SA , Hanna sold all 17,500 shares of Regeneron stock at $21.15 per share, realizing a profit of $124,000. Without admitting or denying the allegations in the Commission’s complaint, Hanna consented to the entry of a final judgment by the Court, which permanently enjoins Hanna from future violations of Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. Hanna also consented to pay disgorgement of $124,000, plus prejudgment interest, and a civil penalty of $248,000. Additionally, Hanna agreed to the entry of an order barring him from serving as an officer or director of a public company. [SEC v. Hanna, 05 CV 3996 (LTS) SDNY] (LR-19194) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . SB-2 TREND MINING CO, 401 FRONT AVENUE, SUITE 1, COEUR D'ALENE, ID, 83814, 2086648095 - 15,898,483 ($5,104,257.00) Equity, (File 333-124144 - Apr. 19) (BR. 04) S-3 ENDEAVOUR INTERNATIONAL CORP, 1000 MAIN STREET, SUITE 3300, HOUSTON, TX, 77002, 713-307-8700 - 0 ($81,250,000.00) Debt Convertible into Equity, (File 333-124145 - Apr. 19) (BR. 04) N-2 FIRST TRUST STRATEGIC HIGH INCOME FUND, 1001 WARRENVILLE ROAD, SUITE 300, LISLE, IL, 60532, 630-241-4141 - 1,000 ($20,000.00) Equity, (File 333-124146 - Apr. 19) (BR. 18) S-1 James River Coal CO, 901 E. BYRD STREET, SUITE 1600, RICHMOND, VA, 23219, 804-780-3000 - 4,830,000 ($235,852,538.00) Equity, (File 333-124147 - Apr. 19) (BR. 04) S-8 SITEWORKS INC /FL, 2534 N MIAMI AVE, ., MIAMI, FL, 33127, 3055739339 - 10,000,000 ($300,000.00) Equity, (File 333-124149 - Apr. 19) (BR. 09) S-8 Lakers Holding Corp., 103 POWELL COURT, SUITE 200, BRENTWOOD, TN, 37027, 615-372-8500 - 0 ($387,045,791.60) Equity, (File 333-124151 - Apr. 19) (BR. 01) S-8 OUTBACK STEAKHOUSE INC, 2202 NORTH WEST SHORE BLVD., SUITE 500, TAMPA, FL, 33607, 813-282-1225 - 13,114,750 ($595,147,355.00) Equity, (File 333-124152 - Apr. 19) (BR. 05) S-3 PUGET ENERGY INC /WA, 10885 NE 4TH STREET, BELLEVUE, WA, 980045515, 4254546363 - 0 ($850,000,000.00) Equity, (File 333-124153 - Apr. 19) (BR. 02) S-4 Stanadyne Holdings, Inc., C/O STANADYNE CORPORATION, 92 DEERFIELD ROAD, WINDSOR, CT, 06095, (860) 525-0821 - 0 ($58,145,000.00) Non-Convertible Debt, (File 333-124154 - Apr. 19) (BR. 05) SB-2 KH FUNDING CO, 10801 LOCKWOOD DRIVE SUITE 370, SILVER SPRING, MD, 20901, 0 ($150,000,000.00) Other, (File 333-124155 - Apr. 19) (BR. 07) S-4 PROASSURANCE CORP, 100 BROOKWOOD PLACE, BIRMINGHAM, AL, 35209, 2058774400 - 2,000,000 ($69,400,986.00) Equity, (File 333-124156 - Apr. 19) (BR. 01) S-3 DETROIT EDISON CO, 2000 SECOND AVE - 2112 WCB, DETROIT, MI, 48226, 3132358000 - 0 ($350,000,000.00) Non-Convertible Debt, (File 333-124159 - Apr. 19) (BR. 02) S-3 STANDARD MANAGEMENT CORP, 10689 NORTH PENNSYLVANIA AVENUE, INDIANAPOLIS, IN, 46240, 3175746200 - 3,017,083 ($8,146,124.10) Equity, (File 333-124160 - Apr. 19) (BR. 01) SB-2 National Investment Managers Inc., 830 THIRD AVENUE, 14TH FLOOR, NEW YORK, NY, 10022, 212-355-1547 - 0 ($35,690,378.75) Equity, (File 333-124161 - Apr. 19) (BR. 01) S-3 ARCHSTONE SMITH TRUST, 9200 E PANORAMA CIRCLE, STE 400, ENGLEWOOD, CO, 80112, 3037085959 - 1,120,806 ($38,791,096.00) Equity, (File 333-124162 - Apr. 19) (BR. 08) S-3 ARCHSTONE SMITH OPERATING TRUST, 9200 E PANORAMA CIRCLE, STE 400, ENGLEWOOD, CO, 80112, 3037085959 - 0 ($300,000,000.00) Non-Convertible Debt, (File 333-124163 - Apr. 19) (BR. 08) SB-2 SRKP 2 INC, C/O SRKP 2 INC, 1900 AVENUE OF THE STARS SUITE 310, LOS ANGELES, CA, 90067, 310-843-9300 - 700,000 ($119,000.00) Equity, (File 333-124164 - Apr. 19) (BR. ) S-8 Odimo INC, 14001 N.W. 4TH STREET, SUNRISE, FL, 33325, 954-835-2233 - 0 ($5,513,158.06) Equity, (File 333-124165 - Apr. 19) (BR. 02) S-3 SYSCO CORP, 1390 ENCLAVE PKWY, HOUSTON, TX, 77077, 2815841390 - 0 ($1,500,000,000.00) Non-Convertible Debt, (File 333-124166 - Apr. 19) (BR. 02) SB-2 KRONOS ADVANCED TECHNOLOGIES INC, 333 S STATE ST, PMB111, LAKE OSWEGO, OR, 97034, 5035981900 - 164,848,371 ($13,187,869.68) Equity, (File 333-124167 - Apr. 19) (BR. 06) S-3 ENTERGY MISSISSIPPI INC, 308 EAST PEARL STREET, JACKSON, MS, 39201, 601-368-5000 - 2,000,000 ($5,885.00) Non-Convertible Debt, (File 333-124168 - Apr. 19) (BR. 02) S-3 MICHIGAN CONSOLIDATED GAS CO /MI/, 500 GRISWOLD ST, DETROIT, MI, 48226, 3139652430 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-124169 - Apr. 19) (BR. 02) S-4 INTERNATIONAL SHIPPING ENTERPRISES, INC., 1225 FRANKLIN AVENUE, SUITE 325, GARDN CITY, NY, 11530, (516) 240-8025 - 0 ($232,617,000.00) Equity, (File 333-124170 - Apr. 19) (BR. 09) S-4 HUNTSMAN LLC, 0 ($298,000,000.00) Other, (File 333-124171 - Apr. 19) (BR. 06) S-8 VIACOM INC, 1515 BROADWAY, 51ST FL, NEW YORK, NY, 10036, 2122586000 - 139,990,000 ($4,851,343,710.00) Equity, (File 333-124172 - Apr. 19) (BR. 37) S-1 Orchids Paper Products CO /DE, 4826 HUNT STREET, PRYOR, OK, 74361, 918-825-0616 - 0 ($19,406,250.00) Equity, (File 333-124173 - Apr. 19) (BR. ) S-8 SUN HYDRAULICS CORP, 1500 WEST UNIVERSITY PKWY, SARASOTA, FL, 34243, 9413621200 - 10,000 ($240,500.00) Equity, (File 333-124174 - Apr. 19) (BR. 06) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off- Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------ AAMES INVESTMENT CORP MD 8.01,9.01 04/19/05 ACUSPHERE INC DE 1.01,9.01 04/14/05 ADC TELECOMMUNICATIONS INC MN 5.03,7.01,8.01,9.01 04/18/05 ADELPHIA COMMUNICATIONS CORP DE 7.01,8.01,9.01 04/18/05 ADOLOR CORP 1.01,9.01 04/14/05 ADTRAN INC DE 2.02,9.01 04/18/05 ADVANCED MAGNETICS INC DE 2.02,9.01 04/19/05 ADVENTRX PHARMACEUTICALS INC DE 8.01,9.01 04/19/05 ADVOCAT INC DE 1.01,9.01 04/14/05 AEGIS ASSET BACKED SECURITIES CORP DE 8.01 10/26/04 AMEND AIMS WORLDWIDE INC NV 2.01,9.01 04/19/05 AKORN INC LA 5.02,5.03,7.01,9.01 04/19/05 ALCAN INC A6 5.02,9.01 04/19/05 ALICO INC FL 2.02 04/18/05 ALICO INC FL 3.01 04/18/05 ALIGN TECHNOLOGY INC DE 1.01,9.01 04/19/05 ALLIANCE CAPITAL MANAGEMENT HOLDING L DE 1.01,7.01,9.01 04/17/05 ALLIANCE CAPITAL MANAGEMENT L P DE 1.01,7.01,9.01 04/17/05 ALLIANCE FIBER OPTIC PRODUCTS INC CA 8.01 04/19/05 ALPHATRADE COM NV 8.01 04/19/05 AMB PROPERTY CORP MD 2.02,8.01,9.01 04/18/05 AMCOL INTERNATIONAL CORP DE 7.01,9.01 04/19/05 AMERICAN CAMPUS COMMUNITIES INC MD 2.01,7.01 02/07/05 AMEND American Home Food Products, Inc. NY 4.01,9.01 04/19/05 AMERICAN SOUTHWEST HOLDINGS INC DE 2.01,9.01 12/15/04 AMEND AMERICAN STANDARD COMPANIES INC DE 2.02,7.01,9.01 04/19/05 AMERICAN VANTAGE COMPANIES NV 8.01,9.01 04/15/05 AMERICAN WATER STAR INC NV 1.01,9.01 04/12/05 AMERICREDIT AUTOMOBILE RECEIVABLES TR 1.01,9.01 04/14/05 AMSOUTH BANCORPORATION DE 2.02 04/19/05 APOGEE ENTERPRISES INC MN 8.01 04/18/05 APOGEE ENTERPRISES INC MN 1.01,9.01 04/13/05 APOGEE TECHNOLOGY INC DE 2.02,4.01,4.02,9.01 04/12/05 APOLLO RESOURCES INTERNATIONAL INC UT 1.01,2.01,9.01 02/07/05 ARCHSTONE SMITH TRUST CO 8.01 04/19/05 ASCONI CORP NV 8.01,9.01 04/15/05 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 04/18/05 ASPECT COMMUNICATIONS CORP CA 2.02,9.01 04/19/05 ASTRONICS CORP NY 2.01,9.01 04/19/05 AMEND ATA HOLDINGS CORP IN 1.01 04/15/05 ATLANTIC CITY ELECTRIC CO NJ 8.01,9.01 04/19/05 ATMOSPHERIC GLOW TECHNOLOGIES INC DE 5.03 04/14/05 AUTHENTIDATE HOLDING CORP DE 4.01,9.01 04/13/05 AUTOBYTEL INC DE 5.02 04/18/05 AVAYA INC DE 2.02,9.01 04/19/05 AVERY DENNISON CORPORATION DE 5.02,9.01 04/13/05 AXT INC DE 2.02,9.01 04/19/05 BANCORP RHODE ISLAND INC 2.02,9.01 04/19/05 BANDAG INC IA 2.02,9.01 04/15/05 BARD C R INC /NJ/ NJ 2.02,9.01 04/19/05 BARRETT BUSINESS SERVICES INC MD 8.01 04/15/05 BAUSCH & LOMB INC NY 2.02 04/19/05 BEA SYSTEMS INC DE 5.02,9.01 04/18/05 BEACH FIRST NATIONAL BANCSHARES INC SC 2.02,9.01 04/19/05 BECKMAN COULTER INC DE 5.02 04/13/05 BECOMING ART INC NV 1.01,9.01 04/19/05 BEDFORD PROPERTY INVESTORS INC/MD MD 2.02,9.01 04/18/05 BIOJECT MEDICAL TECHNOLOGIES INC OR 1.01,9.01 04/13/05 BioMed Realty Trust Inc MD 1.01,7.01,9.01 04/15/05 BISYS GROUP INC DE 8.01,9.01 04/19/05 BLACKROCK INC /NY DE 2.02,9.01 04/18/05 BLUEGREEN CORP MA 5.02 04/15/05 BOK FINANCIAL CORP ET AL OK 2.02,9.01 03/31/05 BOL BANCSHARES INC LA 5.02 04/15/05 BOOTH CREEK SKI HOLDINGS INC DE 1.01 04/14/05 BOSTON SCIENTIFIC CORP DE 2.02,9.01 04/19/05 BROOKE CORP KS 8.01,9.01 04/14/05 BROWN & BROWN INC FL 2.02 03/31/05 BROWN SHOE CO INC NY 8.01,9.01 04/19/05 BRYN MAWR BANK CORP PA 2.02,9.01 04/19/05 C&D TECHNOLOGIES INC DE 2.02 04/18/05 CALGON CARBON CORPORATION DE 1.01 04/18/05 CALL NOW INC FL 4.01,9.01 04/12/05 CALPINE CORP DE 4.02 04/13/05 CAPTARIS INC WA 4.01,9.01 04/13/05 CARNIVAL CORP DE 1.01,9.01 04/13/05 CARNIVAL PLC 1.01,9.01 04/13/05 CARRIAGE SERVICES INC DE 2.02,9.01 04/19/05 CASS INFORMATION SYSTEMS INC MO 2.02,9.01 04/19/05 CCH II LLC 1.01,3.01,5.02,9.01 04/15/05 CCO HOLDINGS LLC 1.01,3.01,5.02,9.01 04/15/05 CDW CORP IL 2.02,9.01 04/19/05 CELADON GROUP INC DE 2.02,9.01 04/18/05 Celanese CORP DE 1.01 04/18/05 CELERITY SYSTEMS INC DE 5.02 04/15/04 CELLEGY PHARMACEUTICALS INC CA 3.01 04/13/05 CELLULAR TECHNICAL SERVICES CO INC DE 1.01,9.01 04/12/05 AMEND CENTERPOINT PROPERTIES TRUST MD 8.01,9.01 04/18/05 CENTURY CASINOS INC /CO/ DE 2.02 04/18/05 CHAPEAU INC UT 1.01,3.02 04/14/04 CHARTER COMMUNICATIONS HOLDINGS LLC DE 1.01,3.01,5.02,9.01 04/15/05 CHARTER COMMUNICATIONS INC /MO/ DE 1.01,3.01,5.02,9.01 04/15/05 CHASE MORTGAGE FINANCE CORP CHASEFLEX DE 8.01,9.01 03/25/05 CHECKFREE CORP \GA\ DE 2.02,9.01 04/19/05 CHEMOKINE THERAPEUTICS CORP DE 8.01 04/18/05 CHEMUNG FINANCIAL CORP NY 2.02,9.01 04/19/05 CHESAPEAKE ENERGY CORP OK 8.01,9.01 04/18/05 CHINA ENERGY SAVINGS TECHNOLOGY, INC. NV 8.01 04/19/05 CINGULAR WIRELESS LLC DE 1.01,9.01 04/14/05 CITICORP DE 8.01 04/15/05 CNB FINANCIAL CORP/PA PA 2.02 04/19/05 COCA COLA CO DE 2.02,9.01 04/19/05 COCA COLA ENTERPRISES INC DE 8.01,9.01 04/18/05 CODORUS VALLEY BANCORP INC PA 2.02,9.01 04/18/05 COGNEX CORP MA 2.02,9.01 04/19/05 COLONIAL BANCGROUP INC DE 2.02,7.01,9.01 04/19/05 COLOR IMAGING INC DE 8.01 04/19/05 COMM 2005-LP5 DE 8.01,9.01 04/18/05 COMMODORE APPLIED TECHNOLOGIES INC DE 7.01,9.01 04/19/05 COMMUNITY BANKS INC /PA/ PA 2.02,8.01,9.01 04/18/05 COMMUNITY CENTRAL BANK CORP MI 8.01 04/19/05 COMMUNITY VALLEY BANCORP CA 2.02,9.01 04/19/05 CORN PRODUCTS INTERNATIONAL INC DE 2.02,7.01 04/19/05 CORNERSTONE BANCORP INC CT 1.01,9.01 04/12/05 CORRECTIONS CORP OF AMERICA MD 1.01,9.01 04/18/05 CORRPRO COMPANIES INC /OH/ OH 8.01,9.01 04/15/05 CPI CORP DE 2.02,9.01 04/18/05 CPI HOLDCO INC DE 1.01,9.01 04/13/05 CROFF ENTERPRISES INC UT 8.01 04/19/05 CROSS TIMBERS ROYALTY TRUST TX 2.02,9.01 04/19/05 CROWN HOLDINGS INC PA 2.02,9.01 04/18/05 CSFB COMMERCIAL MORT PASS THR CERTS S 8.01,9.01 04/15/05 CSFB Mortgage-Backed Pass-Through Cer DE 8.01,9.01 04/19/05 CURIS INC DE 1.01,9.01 04/13/05 CV THERAPEUTICS INC DE 8.01,9.01 04/18/05 CWALT INC 8.01,9.01 01/20/05 CWALT INC 8.01,9.01 01/30/05 CWALT INC 8.01,9.01 04/14/05 CWMBS INC DE 8.01,9.01 01/30/05 CWMBS INC DE 8.01,9.01 02/28/05 CWMBS INC DE 8.01,9.01 02/28/05 CYBERGUARD CORP FL 7.01 04/19/05 CYMER INC NV 2.02,9.01 04/19/05 DAIMLERCHRYSLER AUTO TRUST 2005-A MI 8.01,9.01 04/08/05 DAIMLERCHRYSLER MASTER OWNER TRUST 8.01,9.01 04/15/05 DAYBREAK MINES INC WA 4.01,9.01 01/07/05 AMEND DEFENSE TECHNOLOGY SYSTEMS, INC. DE 1.02,9.01 04/19/05 DEPOMED INC CA 5.03,9.01 04/15/05 DHB INDUSTRIES INC DE 5.03,9.01 04/13/05 DIGITAL YOUTH NETWORK CORP. 5.02 02/18/05 DIMON INC VA 8.01,9.01 04/07/05 DIRECT RESPONSE FINANCIAL SERVICES I CO 5.02,9.01 03/01/05 DIRECTV GROUP INC DE 1.01,1.02,2.03,8.01,9.01 04/13/05 DIRECTV HOLDINGS LLC DE 1.01,1.02,2.03,8.01,9.01 04/13/05 DOLLAR TREE STORES INC VA 2.02,7.01,9.01 04/14/05 DORAL FINANCIAL CORP PR 2.02,2.06,4.02,9.01 04/15/05 DORCHESTER MINERALS LP DE 2.02,7.01,9.01 03/31/05 DOW CHEMICAL CO /DE/ DE 1.01,5.02,9.01 04/19/05 DOW CHEMICAL CO /DE/ DE 1.01 04/19/05 DRUGMAX INC NV 2.02,9.01 04/19/05 DUSA PHARMACEUTICALS INC NJ 5.03,9.01 04/15/05 DYADIC INTERNATIONAL INC 8.01,9.01 04/15/05 ECB BANCORP INC NC 2.02,7.01,9.01 04/19/05 Electronic Sensor Technology, Inc 4.01,9.01 02/28/05 Electronic Sensor Technology, Inc 1.01,2.01,3.02,5.01,5.02,8.01 02/01/05 AMEND EMC CORP MA 2.02,9.01 04/19/05 ENBRIDGE ENERGY PARTNERS LP DE 1.01,9.01 04/14/05 ENERGENX, INC. NV 1.01,2.01,5.01,5.02,8.01,9.01 12/28/04 AMEND ENGINEERED SUPPORT SYSTEMS INC MO 7.01,9.01 04/14/05 ENTERGY MISSISSIPPI INC MS 5.03,9.01 04/19/05 ENTERPRISE BANCORP INC /MA/ MA 2.02,9.01 04/19/05 EPIC FINANCIAL CORP NV 1.01,2.01,9.01 04/15/05 EQUITY LIFESTYLE PROPERTIES INC MD 2.02,9.01 04/18/05 EVANS BANCORP INC NY 2.02,9.01 04/19/05 EXIDE TECHNOLOGIES DE 5.02,9.01 04/14/05 EXPLORATION CO OF DELAWARE INC DE 7.01,9.01 04/15/05 FACTORY CARD OUTLET CORP DE 1.01 04/14/05 FARMERS & MERCHANTS BANCORP DE 2.02,8.01 04/18/05 FARMERS CAPITAL BANK CORP KY 2.02,9.01 04/18/05 FIELDPOINT PETROLEUM CORP CO 7.01,8.01,9.01 04/19/05 FIRST BUSEY CORP /NV/ NV 2.02 04/18/05 FIRST CHARTER CORP /NC/ NC 2.02,7.01,9.01 04/18/05 FIRST CHESTER COUNTY CORP PA 8.01 04/19/05 FIRST DEFIANCE FINANCIAL CORP OH 2.02,9.01 04/18/05 FIRST INDIANA CORP IN 2.02,9.01 04/19/05 FIRST STATE BANCORPORATION NM 2.02,9.01 04/18/05 FOOTHILL INDEPENDENT BANCORP DE 2.02,9.01 04/18/05 FOREST LABORATORIES INC DE 2.02,9.01 03/31/05 FREEPORT MCMORAN COPPER & GOLD INC DE 2.02,9.01 04/19/05 FUSA CAPITAL CORP 1.01 04/18/05 GAP INC DE 1.01,8.01,9.01 04/15/05 GASCO ENERGY INC NV 7.01,9.01 04/18/05 GENAERA CORP DE 8.01,9.01 04/18/05 GENERAL MOTORS ACCEPTANCE CORP DE 2.02 04/19/05 GENERAL MOTORS CORP DE 2.02 04/19/05 GENERAL MOTORS CORP DE 2.02 04/19/05 GENTA INC DE/ DE 8.01 04/19/05 GENZYME CORP MA 1.01,9.01 12/06/04 AMEND GEORGIA POWER CO GA 8.01,9.01 04/12/05 GILEAD SCIENCES INC DE 2.02,9.01 04/19/05 GOLDEN STAR RESOURCES LTD 1.01,2.03,3.02,9.01 04/15/05 GOODYEAR TIRE & RUBBER CO /OH/ OH 8.01 04/13/05 GREAT PEE DEE BANCORP INC DE 2.02,9.01 04/13/05 GREENE COUNTY BANCSHARES INC TN 2.02,7.01,9.01 04/19/05 GREENVILLE FIRST BANCSHARES INC SC 2.02,9.01 04/19/05 GROUP 1 AUTOMOTIVE INC DE 7.01,9.01 04/14/05 HALOZYME THERAPEUTICS INC NV 8.01,9.01 04/19/05 HANCOCK JOHN LIFE INSURANCE CO MA 8.01,9.01 04/18/05 HANCOCK JOHN LIFE INSURANCE CO MA 8.01,9.01 04/18/05 HEILIG MEYERS CO VA 8.01 02/28/05 HOMEFED CORP DE 8.01,9.01 04/19/05 HORIZON HEALTH CORP /DE/ DE 8.01,9.01 04/18/05 HORTON D R INC /DE/ DE 2.02,9.01 04/19/05 HUBBELL INC CT 2.02 04/19/05 HUGOTON ROYALTY TRUST TX 2.02,9.01 04/19/05 ICAGEN INC DE 1.01,9.01 04/15/05 ILLINOIS TOOL WORKS INC DE 9.01 03/31/05 ILX RESORTS INC AZ 2.01,7.01,9.01 04/15/05 IMCOR PHARMACEUTICAL CO NV 2.05 04/18/04 IMMUNOGEN INC MA 8.01,9.01 04/19/05 IMS HEALTH INC DE 2.02,9.01 04/19/05 INCO LTD 2.02,8.01 04/19/05 INDEPENDENCE COMMUNITY BANK CORP DE 2.02,9.01 04/18/05 Indymac INDX Mortgage Loan Trust 2004 8.01,9.01 09/30/04 INFOTECH USA INC DE 1.01,2.03,9.01 04/13/05 INLAND WESTERN RETAIL REAL ESTATE TRU MD 7.01,9.01 04/18/05 INNOVEX INC MN 1.01,2.02,2.03,9.01 04/18/05 INSIGHT COMMUNICATIONS CO INC DE 1.01 04/13/05 INSMED INC VA 8.01,9.01 04/19/05 INTEL CORP DE 2.02 04/19/05 INTELLIGROUP INC NJ 5.02 04/16/05 INTER PARFUMS INC DE 2.02 04/19/05 INTERLAND INC /MN/ MN 1.01,9.01 04/14/05 INTERMAGNETICS GENERAL CORP NY 1.01,9.01 04/13/05 INTERNATIONAL RECTIFIER CORP /DE/ DE 1.01,8.01,9.01 04/19/05 INTUITIVE SURGICAL INC DE 5.02 04/19/05 INYX INC NV 1.01,7.01,9.01 04/15/05 ITEC ENVIRONMENTAL GROUP INC DE 8.01,9.01 04/15/05 JEFFERIES GROUP INC /DE/ DE 2.02,9.01 04/19/05 JOHNSON & JOHNSON NJ 2.02,9.01 04/19/05 JUNIPER NETWORKS INC DE 2.02,9.01 04/19/05 KCS ENERGY INC DE 2.01,7.01,9.01 04/13/05 KENNAMETAL INC PA 2.02,9.01 04/18/05 KOMAG INC /DE/ DE 1.02 04/18/05 KRAFT FOODS INC VA 2.02 04/19/05 KRISPY KREME DOUGHNUTS INC NC 4.02,8.01,9.01 04/15/05 LABORATORY CORP OF AMERICA HOLDINGS DE 2.02 04/19/05 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 04/19/05 LADENBURG THALMANN FINANCIAL SERVICES FL 8.01,9.01 04/14/05 LARGO VISTA GROUP LTD NV 1.01 04/18/05 Lazy Days R.V. Center, Inc. 7.01,9.01 04/19/05 LEXINGTON CORPORATE PROPERTIES TRUST MD 2.01,9.01 04/13/05 LIBERATE TECHNOLOGIES DE 1.01,3.03,9.01 04/18/05 LINCARE HOLDINGS INC DE 2.02,9.01 04/18/05 LONE STAR STEAKHOUSE & SALOON INC DE 2.02,9.01 04/18/05 LONE STAR TECHNOLOGIES INC DE 2.02,9.01 04/18/05 LUCENT TECHNOLOGIES INC DE 2.02 04/19/05 M B A HOLDINGS INC NV 2.01,3.02,9.01 04/15/05 M&T BANK CORP NY 2.02,9.01 04/19/05 MACATAWA BANK CORP MI 2.02,9.01 04/18/05 MAGMA DESIGN AUTOMATION INC DE 8.01,9.01 04/13/05 MANDALAY RESORT GROUP NV 2.04,9.01 04/19/05 MANPOWER INC /WI/ WI 2.02,9.01 04/19/05 MARTIN MIDSTREAM PARTNERS LP DE 7.01,9.01 04/19/05 MAYORS JEWELERS INC/DE DE 1.01,3.03,9.01 04/18/05 MDC HOLDINGS INC DE 2.02,7.01,9.01 04/18/05 MDC PARTNERS INC A6 7.01,9.01 04/19/05 MDU RESOURCES GROUP INC DE 2.02,7.01,9.01 03/31/05 MELLON FINANCIAL CORP PA 1.01,2.02,5.02,8.01,9.01 04/19/05 MENDOCINO BREWING CO INC CA 8.01 04/15/05 MERRILL LYNCH & CO INC DE 2.02,9.01 04/19/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 04/19/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 04/19/05 Merrill Lynch Mortgage Trust 2005-MKB DE 8.01,9.01 04/12/05 META FINANCIAL GROUP INC DE 8.01,9.01 04/18/05 METROMEDIA INTERNATIONAL GROUP INC DE 8.01,9.01 04/14/05 MGM MIRAGE DE 2.02,9.01 04/19/05 MID AMERICA APARTMENT COMMUNITIES INC TN 2.02,9.01 04/19/05 MIDWEST AIR GROUP INC WI 2.02,9.01 04/19/05 MILLIPORE CORP /MA MA 1.01 04/14/05 MINRAD INTERNATIONAL, INC. NV 1.01,9.01 04/19/05 MIPS TECHNOLOGIES INC DE 2.02,9.01 03/31/05 MITEK SYSTEMS INC DE 8.01,9.01 04/13/05 MONROE BANCORP IN 2.02,9.01 04/19/05 MONROE JAMES BANCORP INC VA 1.01 04/13/05 MOONEY AEROSPACE GROUP LTD DE 8.01,9.01 04/13/05 MOTOROLA INC DE 1.01,9.01 03/28/05 MUZAK HOLDINGS LLC DE 8.01,9.01 04/15/05 NABI BIOPHARMACEUTICALS DE 1.01,2.03,3.02 04/13/05 NASB FINANCIAL INC MO 2.02 04/19/05 NATIONAL BANCSHARES CORP /OH/ OH 7.01,9.01 04/19/05 NATIONAL CITY CORP DE 2.02,9.01 04/19/05 NATIONAL LAMPOON INC CA 5.02,9.01 04/13/05 NATIONSRENT COMPANIES INC DE 8.01,9.01 04/19/05 NAVIGANT CONSULTING INC DE 2.02,9.01 04/18/05 NCRIC GROUP INC DC 8.01 04/19/05 NEIMAN MARCUS GROUP INC DE 2.02,4.02,9.01 04/15/05 NEOFORMA INC DE 8.01,9.01 04/18/05 NEPTUNE SOCIETY INC/FL FL 1.01,1.02,9.01 04/18/05 NETBANK INC GA 7.01,9.01 04/19/05 NETOPIA INC DE 1.01,9.01 04/18/05 New Century Mortgage Securities LLC 8.01,9.01 04/19/05 New Century Mortgage Securities LLC 8.01,9.01 04/19/05 NGP Capital Resources CO MD 7.01,9.01 04/18/05 NORTHEAST BANCORP /ME/ ME 2.02,7.01,9.01 03/31/05 NORTHERN TRUST CORP DE 2.02,9.01 04/19/05 NORTHWEST AIRLINES CORP DE 1.01 04/18/05 NUTRACEA CA 1.01,9.01 04/12/05 NVE CORP /NEW/ MN 5.02 04/18/05 OFFICE DEPOT INC DE 1.01 12/29/04 AMEND OFFICE DEPOT INC DE 1.01 02/11/05 AMEND OLD SECOND BANCORP INC DE 8.01 04/19/05 OMI CORP/M I 8.01,9.01 04/18/05 ONESOURCE TECHNOLOGIES INC DE 2.02,9.01 04/15/05 OPSWARE INC DE 2.01,9.01 02/03/05 AMEND OPTELECOM INC DE 5.03,9.01 04/19/05 OptimumBank Holdings, Inc. FL 2.02,9.01 04/18/05 AMEND ORION HEALTHCORP INC DE 2.02,9.01 04/18/05 OWENS CORNING DE 8.01,9.01 04/15/05 PACIFIC ENERGY PARTNERS LP 7.01,9.01 04/18/05 PACIFIC GOLD CORP NV 5.02,5.03,9.01 04/14/05 PACIFICARE HEALTH SYSTEMS INC /DE/ DE 1.01,9.01 04/13/05 PACKAGING CORP OF AMERICA 2.02,9.01 04/18/05 PACTIV CORP DE 2.02,9.01 04/19/05 PEABODY ENERGY CORP DE 2.02,9.01 04/19/05 PEGASUS WIRELESS CORP CO 1.02,2.01,4.01,5.01,5.02,5.03 04/04/05 AMEND PEMCO AVIATION GROUP INC DE 2.02,9.01 04/15/05 PENNROCK FINANCIAL SERVICES CORP PA 2.02,9.01 04/19/05 PENNSYLVANIA COMMERCE BANCORP INC 2.01,9.01 04/19/05 PENWEST PHARMACEUTICALS CO WA 5.02 04/13/05 PEOPLES BANCORP INC OH 1.01,8.01,9.01 04/19/05 PEOPLES SIDNEY FINANCIAL CORP DE 2.02,8.01,9.01 04/19/05 PEOPLES SIDNEY FINANCIAL CORP DE 8.01,9.01 04/19/05 PEPCO HOLDINGS INC DE 8.01,9.01 04/19/05 PERVASIVE SOFTWARE INC DE 2.02,9.01 04/19/05 PFIZER INC DE 2.02,2.06,9.01 04/19/05 PHARMACEUTICAL PRODUCT DEVELOPMENT IN NC 2.02,9.01 04/19/05 PINNACLE FINANCIAL PARTNERS INC TN 2.02,7.01,9.01 04/18/05 PINNACLE FINANCIAL PARTNERS INC TN 1.01,5.02,9.01 04/19/05 PLANTRONICS INC /CA/ DE 8.01,9.01 04/15/05 POINT THERAPEUTICS INC DE 8.01,9.01 04/17/05 POTLATCH CORP DE 2.02,9.01 04/19/05 PRAECIS PHARMACEUTICALS INC DE 7.01 04/19/05 PRENTISS PROPERTIES TRUST/MD 2.02,9.01 04/19/05 PUGET ENERGY INC /WA WA 8.01,9.01 04/18/05 PULITZER INC DE 2.02,9.01 04/19/05 QUEST RESOURCE CORP NV 3.02 04/18/05 QUICKSILVER RESOURCES INC DE 1.01,9.01 04/13/05 R&G FINANCIAL CORP PR 5.02 12/28/04 RADIOSHACK CORP DE 2.02 04/19/05 RAPTOR NETWORKS TECHNOLOGY INC 1.01,2.03 04/13/05 RAYMOND JAMES FINANCIAL INC FL 7.01 04/18/05 RAYOVAC CORP WI 1.01,1.02,8.01,9.01 04/13/05 RAYOVAC CORP WI 2.01,9.01 02/07/05 AMEND RCG COMPANIES INC DE 1.01,2.01,2.02 04/15/05 RCG COMPANIES INC DE 2.01,9.01 02/01/05 AMEND REGENERX BIOPHARMACEUTICALS INC DE 5.02,9.01 04/18/05 REGIS CORP MN 2.02,2.06,4.02,9.01 04/13/05 RENAISSANCE MEDIA GROUP LLC DE 1.01,3.01,5.02,9.01 04/15/05 RENASANT CORP MS 2.02,5.02,5.03,9.01 04/19/05 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 04/19/05 RESTAURANT CO DE 1.01 04/13/05 ROYCE BIOMEDICAL INC NV 9.01 04/18/05 RUSH ENTERPRISES INC \TX\ TX 2.02,9.01 04/18/05 S&C HOLDCO 3 INC 5.02 04/14/05 S1 CORP /DE/ DE 5.02 04/15/05 SAFECO CORP WA 2.02,9.01 04/19/05 SAFETEK INTERNATIONAL INC DE 5.02 04/15/05 SANDY SPRING BANCORP INC MD 2.02,7.01,9.01 04/19/05 SANFILIPPO JOHN B & SON INC DE 1.01,9.01 04/15/05 SAVANNAH BANCORP INC GA 7.01 04/19/05 SBARRO INC NY 8.01 04/19/05 SBS TECHNOLOGIES INC NM 2.02,9.01 04/19/05 SCANSOURCE INC SC 7.01,9.01 04/15/05 SCHLUMBERGER LTD /NV/ P8 1.01,8.01,9.01 04/13/05 SEAGATE TECHNOLOGY E9 2.02,9.01 04/19/05 Sealy Mattress CORP DE 2.02,9.01 04/13/05 SECURE COMPUTING CORP DE 2.02,9.01 04/05/05 SECURITY CAPITAL CORP/DE/ DE 8.01,9.01 04/13/05 SEDONA CORP PA 2.03,3.02,9.01 04/14/05 SEQUOIA RESIDENTIAL FUNDING INC 8.01 04/15/05 SHORE FINANCIAL CORP VA 2.02,9.01 04/19/05 SIGMATEL INC DE 2.02,9.01 04/18/05 SILICON GRAPHICS INC DE 2.02,9.01 04/19/05 SILVERLEAF RESORTS INC 1.01,9.01 04/14/05 SIPEX CORP MA 8.01,9.01 04/18/05 SIRENZA MICRODEVICES INC DE 2.02,7.01,9.01 04/19/05 SIZELER PROPERTY INVESTORS INC DE 8.01,9.01 04/19/05 SMART & FINAL INC/DE DE 2.02,2.04 04/19/05 SMART ONLINE INC 8.01,9.01 04/19/05 SOUTHWEST COMMUNITY BANCORP CA 2.02,9.01 04/19/05 SOUTHWESTERN ENERGY CO AR 7.01 04/19/05 SPECTRUM PHARMACEUTICALS INC DE 1.01,9.01 04/13/05 SPECTRUM SCIENCES & SOFTWARE HOLDINGS DE 2.01,9.01 04/18/05 AMEND SPRINT CORP KS 5.02 09/28/04 AMEND SPRINT CORP KS 5.02 02/08/05 AMEND STATE STREET CORP MA 2.02,9.01 04/19/05 STEEL TECHNOLOGIES INC KY 2.02,9.01 03/31/05 STRATEX NETWORKS INC DE 8.01,9.01 04/18/05 STRATS SM TRUST FOR JPMORGAN CHASE & 8.01 04/18/05 STRATUS SERVICES GROUP INC DE 1.01,2.02,9.01 04/13/05 STRYKER CORP MI 2.02,9.01 03/31/04 STURM RUGER & CO INC DE 2.02 04/18/05 SUPERCONDUCTOR TECHNOLOGIES INC 1.01,9.01 04/19/05 SUPERIOR OIL & GAS CO NV 1.02 04/15/05 SUPERVALU INC DE 2.02 04/19/05 SYNBIOTICS CORP CA 1.01,3.02,8.01,9.01 04/19/05 TALK AMERICA HOLDINGS INC DE 2.02,9.01 04/19/05 TALX CORP MO 1.01,1.02,2.02,2.03,9.01 04/14/05 TASER INTERNATIONAL INC 7.01,9.01 04/19/05 TEMECULA VALLEY BANCORP INC DE 4.01 03/31/05 AMEND TERAYON COMMUNICATION SYSTEMS DE 7.01,9.01 04/18/05 TERCICA INC DE 5.02,9.01 04/19/05 TETON PETROLEUM CO DE 2.01,3.02,9.01 04/14/05 TFM SA DE CV O5 1.02,5.01,5.02,8.01,9.01 04/01/05 TGC INDUSTRIES INC TX 8.01,9.01 04/14/05 THORNBURG MORTGAGE INC MD 2.02,9.01 04/19/05 TIMBERLAND CO DE 2.02,9.01 04/19/05 TIMKEN CO OH 2.02 04/19/05 TORPEDO SPORTS USA INC NV 9.01 02/01/05 AMEND TRANSPORT CORPORATION OF AMERICA INC MN 7.01,9.01 04/19/05 TRANSTECH INDUSTRIES INC DE 8.01 04/19/05 TRIZEC PROPERTIES INC DE 1.01,9.01 04/14/05 TRUSTCO BANK CORP N Y NY 8.01 03/31/05 TRUSTMARK CORP MS 2.02,9.01 03/31/05 TRUSTREET PROPERTIES INC MD 7.01 04/13/05 TWIN DISC INC WI 2.02 04/19/05 TWIN DISC INC WI 2.02 04/19/05 AMEND ULTRA CLEAN HOLDINGS INC 1.01,1.02,9.01 04/19/05 UNITED AUTO GROUP INC DE 2.02,8.01 04/19/05 UNITED BANCORP INC /MI/ MI 2.02,9.01 04/18/05 UNITED COMMUNITY BANKS INC GA 2.02,9.01 04/19/05 UNITED DEFENSE INDUSTRIES INC DE 8.01,9.01 04/19/05 UNITED DOMINION REALTY TRUST INC MD 2.02,9.01 04/18/05 UNITED TRUST GROUP INC IL 1.01 04/15/05 UNITEDGLOBALCOM INC DE 1.01,9.01 04/13/05 UNIVERSAL ACCESS GLOBAL HOLDINGS INC DE 8.01,9.01 04/15/05 US BANCORP \DE\ DE 2.02,9.01 04/19/05 UTAH MEDICAL PRODUCTS INC UT 2.02,7.01 04/19/05 Valley Bancorp NV 7.01 04/19/05 VCA ANTECH INC DE 8.01,9.01 04/19/05 VELOCITY ASSET MANAGEMENT INC DE 2.03,8.01,9.01 04/15/05 VELOCITY ASSET MANAGEMENT INC DE 2.03,8.01,9.01 04/15/05 AMEND VERILINK CORP DE 1.01,1.02,2.03,3.02,8.01,9.01 03/20/05 AMEND VERSAR INC DE 2.02 04/18/05 VERTICAL COMPUTER SYSTEMS INC NV 8.01,9.01 04/15/05 VIACOM INC DE 2.02,9.01 04/19/05 VIEWCAST COM INC DE 7.01,9.01 04/19/05 VILLAGEEDOCS INC CA 2.01,3.02,9.01 04/13/05 VINEYARD NATIONAL BANCORP CA 3.02,5.03,8.01,9.01 04/19/05 VION PHARMACEUTICALS INC DE 8.01,9.01 04/19/05 VISANT CORP 4.01,9.01 04/13/05 VISANT HOLDING CORP 4.01,9.01 04/13/05 VOLT INFORMATION SCIENCES, INC. NY 1.01,9.01 04/14/05 WASHINGTON MUTUAL INC WA 2.02,9.01 04/19/05 WATCHGUARD TECHNOLOGIES INC DE 1.01,9.01 04/13/05 WEBSTER FINANCIAL CORP DE 2.02,9.01 04/19/05 WELLS FARGO & CO/MN DE 2.02,9.01 04/19/05 WELLS REAL ESTATE INVESTMENT TRUST II MD 7.01,9.01 04/19/05 WESTPOINT STEVENS INC DE 1.01,2.03,9.01 04/13/05 WFS FINANCIAL 2005-1 OWNER TRUST 8.01,9.01 04/18/05 XPONENTIAL INC DE 3.02,9.01 04/13/05 YAHOO INC DE 2.02,9.01 04/19/05 YARDVILLE NATIONAL BANCORP NJ 1.01 04/13/05 ZEN POTTERY EQUIPMENT INC CO 5.02,9.01 04/13/05 ZONE 4 PLAY INC NV 5.02 04/19/05