SEC NEWS DIGEST Issue 2005-193 October 6, 2005 COMMISSION ANNOUNCEMENTS COMMISSION MEETING CLOSED MEETING – WEDNESDAY, OCTOBER 12, 2005 – 9:00 A.M. An additional closed meeting has been scheduled for Wednesday, October 12, 2005, at 9:00 a.m. The subject matter of the meeting will be Institution and settlement of an injunctive action. 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) 551-5400. ENFORCEMENT PROCEEDINGS SEC CHARGES FORMER CFO AND CEO OF SIGHT RESOURCE CORPORATION WITH SECURITIES LAW VIOLATIONS On October 3, the Securities and Exchange Commission filed a settled civil action in federal court in the Southern District of Ohio, seeking civil money penalties against the former CFO, Duane Kimble, and former CEO, Carene Kunkler, of Sight Resource Corporation, a Cincinnati-based distributor and retailer of eyewear. Without admitting or denying the allegations in the SEC’s complaint, Kimble and Kunkler consented to pay civil money penalties in the amounts of $35,000 and $25,000, respectively. In a related action, the Commission instituted settled cease-and-desist proceedings, in which Kimble and Kunkler agreed to cease and desist from committing or causing violations of Section 13(b)(5) of the Securities Exchange Act of 1934 and Rule 13a-14 thereunder, and from causing violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 12b-25, 13a-11 and 13a-13 thereunder. In addition, Kimble: (1) agreed to cease and desist from committing or causing violations of Section 10(b) of the Exchange Act and Rules 10b-5, 13b2-1, and 13b2-2 thereunder; and (2) consented to the institution of settled proceedings, under Rule 102(e)(1)(iii) of the Commission’s Rules of Practice, based on his willful violations of the federal securities laws and the rules thereunder, pursuant to which Kimble is denied the privilege of appearing or practicing before the Commission as an accountant, with the right to apply for reinstatement in three years. [SEC v. Duane Kimble and Carene Kunkler, Case No. 1:05CV642, S.D. Ohio] (LR-19416; AAER-2331) SEC SUES THREE FORMER ARTHUR ANDERSEN AUDITORS FOR FRAUD IN CONNECTION WITH THE AUDIT OF AMERICAN TISSUE, INC. The Securities and Exchange Commission filed a civil action in federal district court against Fred Gold, a former partner at Arthur Andersen, LLP, John D. Parson, a former Andersen audit manager, and Brendon P. McDonald, a former Andersen experienced senior accountant, for fraud in connection with Andersen’s fiscal year 2000 audit of American Tissue, Inc., a manufacturer of tissue and paper products that filed for bankruptcy in 2001. The Commission previously filed a separate federal civil action against American Tissue and three of its principal officers for fraud. SEC v. American Tissue, Inc., et al., Civil Action No. 03- 1162 (E.D.N.Y., filed March 10, 2003), Litigation Release No. 18022, Accounting and Auditing Enforcement Release No. 1735. That action has been stayed pending sentencing of the three officers in a related criminal proceeding. Without admitting or denying the allegations in the complaint, Parson and McDonald have agreed to settlements with the Commission that impose injunctions, civil penalties, and suspensions from appearing or practicing before the Commission as accountants. Gold has not reached a settlement with the Commission. The Commission’s complaint alleges that during its fiscal year 2000, American Tissue fraudulently inflated reported assets and earnings by improperly capitalizing $15.6 million of previously expensed supplies and overvaluing its finished goods inventory by at least $12.5 million. Gold and Parson supervised, reviewed and approved Andersen’s audit of American Tissue’s fiscal year 2000 financial statements. McDonald supervised and participated in the audit. The defendants failed to request sufficient accounting documentation to verify the financial information provided by the company or to conduct required testing of American Tissue’s finished goods inventory figures. Consequently, they knew or were reckless in not knowing that American Tissue’s finished goods inventory was overstated. Nevertheless, they issued an unqualified audit report on the company’s fiscal 2000 financial statements, failing to exercise the due professional care and skepticism required by generally accepted auditing standards. All three defendants also knew, or were reckless in not knowing, that supplies that American Tissue used in its manufacturing processes had been improperly classified as inventory instead of as expenses. The Commission’s complaint further alleges that, in July 2001, when the defendants learned their fiscal 2000 American Tissue audit had been selected for a peer review by another accounting firm, they intentionally altered audit work papers in an attempt to conceal the failures of their audit work. In September 2001, when the defendants learned that another accounting firm had discovered that the company had overvalued inventory and would have to restate financial results for fiscal 2000, they destroyed documents and e-mails in a further attempt to conceal their audit failures. For all three defendants, the Commission’s complaint seeks (1) permanent injunctions against violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and against aiding and abetting violations of Section 15(d) of that Act and Rules 12b-20 and 15d-1 thereunder and (2) civil money penalties. SEC Settlement Parson consented to entry of a final judgment that imposes the injunction sought by the Commission and a civil money penalty of $50,000. Parson also consented, without admitting or denying the Commission’s findings, to a suspension from appearing or practicing before the Commission as an accountant pursuant to Rule 102(e) of the Commission's Rules of Practice, in a related administrative proceeding to be instituted once the injunction against him is entered. McDonald consented to entry of a final judgment that imposes the injunction sought by the Commission and a civil money penalty of $30,000. McDonald also consented, without admitting or denying the Commission’s findings, to a suspension from appearing or practicing before the Commission as an accountant pursuant to Rule 102(e) of the Commission’s Rules of Practice with a right to apply for reinstatement after five years, in a related administrative proceeding to be instituted once the injunction against him is entered. The Commission acknowledges the assistance of the Office of the United States Attorney for the Eastern District of New York in this matter. [SEC v. Fred Gold, John D. Parson and Brendon P. McDonald, Civil Action No. 05 CV 4713, E.D.N.Y., JS] (LR - 19417; AAER-2332) FORMER KPMG PARTNER PAYS $100,000 TO SETTLE SEC LITIGATION RELATING TO XEROX AUDITS On October 6, the Commission announced that Joseph T. Boyle, a former partner with KPMG LLP, agreed to settle the SEC’s charges against him in connection with his role as the relationship partner on the audits of Xerox Corp. from 1999 through 2000. Boyle consented to the entry of a final judgment in the SEC’s civil litigation against him 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, orders Boyle to pay a civil penalty in the amount of $100,000 and also orders that Boyle be permanently enjoined from violating the provision of the federal securities laws that requires reporting of likely illegal acts to a company’s audit committee, its board of directors and ultimately to the Commission (Section 10A of the Securities Exchange Act of 1934). Boyle also consented to the issuance of an SEC Order based on the entry of the injunction in the federal court action that will suspend him from appearing or practicing before the SEC as an accountant for a period of one year. Boyle consented to the entry of the injunction, penalty and SEC Order without admitting or denying the SEC’s findings. As alleged in the SEC’s federal court complaint, in the course of serving as the relationship partner for Xerox during 1999 and 2000, Boyle was told by the audit engagement partner that Xerox was engaged in improper accounting and that KPMG had a “professional obligation” to communicate these concerns to the Xerox Audit Committee. Despite these warnings, Boyle did not report these likely violations to the Xerox Audit Committee or take other steps required by Section 10A of the Exchange Act when Xerox management did not correct the violations. Boyle retired from KPMG in 2003. The SEC’s civil fraud injunctive action against four other KPMG audit partners involved in the 1997 – 2000 Xerox audits is ongoing. See Litigation Release No. 17954 / January 29, 2003 /Accounting and Auditing Enforcement Release No. 1709 / January 29, 2003; Litigation Release No. 18389 / October 3, 2003. In connection with the Xerox accounting fraud, the Commission previously announced settled enforcement proceedings against KPMG LLP, Xerox and six former senior executives of Xerox. See Litigation Release No. 19191 / April 19, 2005 /Accounting and Auditing Enforcement Release No. 2235 / April 19, 2005 (KPMG LLP settlement); Litigation Release No. 17465 / April 11, 2002 / Accounting and Auditing Enforcement Release No. 1542 / April 11, 2002 (Xerox settlement); Litigation Release No. 18174 / June 5, 2003 / Accounting and Auditing Enforcement Release No. 1796 / June 5, 2003 (settlement of six former Xerox executives). The Commission obtained civil penalties and disgorgement in all of these actions in excess of $54 million. [SEC v. KPMG LLP, et al., Civil Action No. 03 CV 0671, DLC, S.D.N.Y.] (LR-19418; AAER-2333] INVESTMENT COMPANY ACT RELEASES TUXIS CORPORATION An order has been issued on an application filed by Tuxis Corporation under Section 8(f) of the Investment Company Act. The order declares that Tuxis Corporation has ceased to be an investment company. (Rel. IC- 27110 – October 5) MARSHALL FUNDS, INC., ET AL. An order has been issued on an application filed by Marshall Funds, Inc., et al. under Section 6(c) of the Investment Company Act for an exemption from Sections 18(f) and 21(b) of the Act; under Section 12(d)(1)(J) of the Act for an exemption from Section 12(d)(1)(A) and (B) of the Act; under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a)(1) and 17(a)(3) of the Act; and Section 17(d) of the Act and Rule 17d-1 under the Act to permit certain joint transactions. The order permits certain registered management investment companies to participate in a joint lending and borrowing facility. (Rel. IC-27111 – October 5) HOLDING COMPANY ACT RELEASE ENTERGY CORPORATION A notice has been issued giving interested persons until October 27 to request a hearing on a proposal by Entergy Corporation, a registered holding company, to issue and sell securities to continue to finance the acquisition of an exempt wholesale generator (EWG) or guarantee the security of an EWG when the event described in Rule 53(b)(1) (the bankruptcy of a subsidiary having assets with a book value that exceeds 10% of Entergy’s consolidated retained earnings) of the Public Utility Holding Company Act has occurred. (Rel. 35-28043) SELF REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENES OF PROPOSED RULE CHANGES A proposed rule change (SR-PCX-2005-107) filed with the Commission by the Pacific Exchange amending PCX Rule 6.82(d) regarding Lead Market Maker’s guaranteed participation in trades executed by public outcry has become immediately 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 October 10. (Rel. 34-52561) A proposed rule change filed by the Philadelphia Stock Exchange (SR-Phlx- 2005-53) relating to disclaimer of warranties by SIG Indices, LLLP has become immediately 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 October 10. (Rel. 34-52565) PROPOSED RULE CHANGES The Commission issued notice of filing of a proposed rule change and Amendment No.1 thereto submitted by the Chicago Board Options Exchange (SR-CBOE-2004-37) relating to deletion of Interpretation and Policy ,01(e) to CBOE Rule 5.4. Publication of the proposal is expected in the Federal Register during the week of October 10. (Rel. 34-52562) The Pacific Exchange filed a proposed rule change and Amendment No. 1 thereto (SR-PCX-2005-56) under Rule 19b-4 of the Securities Exchange Act of 1934 relating to the Directed Order Process. Publication of the proposal is expected to be made in the Federal Register during the week of October 10. (Rel. 34-52566) APPROVAL OF PROPOSED RULE CHANGE The Commission has granted approval to a proposed rule change (SR-CHX- 2005-20) submitted by the Chicago Stock Exchange under Rule 19b-4 of the Securities Exchange Act of 1934 relating to participant fees and credits. Publication is expected in the Federal Register during the week of October 10. (Rel 34-52556) 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-1 NightHawk Radiology Holdings Inc, 250 NORTHWEST BOULEVARD #202, COEUR D ALENE, ID, 83814, 208-292-2251 - 0 ($86,250,000.00) Equity, (File 333-128820 - Oct. 5) (BR. 01) S-4 VIACOM INC, 1515 BROADWAY, 51ST FL, NEW YORK, NY, 10036, 2122586000 - 0 ($51,380,811,677.35) Equity, (File 333-128821 - Oct. 5) (BR. 11B) SB-2 NorthTech CORP, SUITE 421-1917 WEST 4TH AVENUE, VANCOUVER, A1, V6J 1M7, 604 689-4088 - 4,000,000 ($600,000.00) Equity, (File 333-128822 - Oct. 5) (BR. 09) S-8 VICTORY CAPITAL HOLDINGS CORP, 7860 MISSION CENTER COURT, SUITE 100, SAN DIEGO, CA, 92108, 8665706992 - 7,000,000 ($420,000.00) Equity, (File 333-128823 - Oct. 5) (BR. 11B) S-8 ABAZIAS INC, 1127 WEST UNIVERSITY AVENUE, ., GAINESVILLE, FL, 32601, 3522649940 - 2,750,000 ($192,500.00) Equity, (File 333-128824 - Oct. 5) (BR. 05A) S-8 ESSEX CORP, 6708 ALEXANDER BELL DRIVE, COLUMBIA, MD, 21046, 3019397000 - 0 ($6,442,500.00) Equity, (File 333-128826 - Oct. 5) (BR. 06A) S-1 ACORDA THERAPEUTICS INC, 15 SKYLINE DRIVE, HAWTHORNE, NY, 10532, 914-347-4300 - 0 ($86,250,000.00) Equity, (File 333-128827 - Oct. 5) (BR. 01) S-3 EAST WEST BANCORP INC, 415 HUNTINGTON DRIVE, SAN MARINO, CA, 91108, 6267995700 - 3,138,701 ($106,527,511.94) Equity, (File 333-128828 - Oct. 5) (BR. 07C) S-1 CapitalSouth Bancorp, 2340 WOODCREST PLACE, SUITE 200, BIRMINGHAM, AL, 35209, 205-870-1939 - 0 ($13,800,000.00) Equity, (File 333-128829 - Oct. 5) (BR. ) S-4 JDS UNIPHASE CORP /CA/, 1768 AUTOMATION PARKWAY, SAN JOSE, CA, 95131, 4085465000 - 56,950,000 ($22,995,729.00) Equity, (File 333-128830 - Oct. 5) (BR. 10B) SB-2 UNIVERSAL FOG INC, 1808 S. 1ST STREET, PHOENIX, AZ, 85003, 602-254-9114 - 15,557,800 ($7,778,900.00) Equity, (File 333-128831 - Oct. 5) (BR. 09) S-8 HELEN OF TROY LTD, CLARENDON HOUSE, CHURCH STREET, HAMILTON BERMUDA, D0, -, 915-225-8000 - 0 ($15,262,500.00) Equity, (File 333-128832 - Oct. 5) (BR. 11C) S-8 AMERICAN COMMUNITY BANCSHARES INC, 2593 WEST ROOSEVELT BOULEVARD, MONROE, NC, 28111-0418, 7042258444 - 0 ($859,000.00) Equity, (File 333-128833 - Oct. 5) (BR. 07B) S-3 AMERIPRISE FINANCIAL INC, 50606 AMERIPRISE FINANCIAL CENTER, H27/52, MINNEAPOLIS, MN, 55474, 612-671-2711 - 0 ($1,700,000,000.00) Non-Convertible Debt, (File 333-128834 - Oct. 5) (BR. 07) S-1 CHARTER COMMUNICATIONS INC /MO/, 12405 POWERSCOURT DRIVE, SUITE 100, ST LOUIS, MO, 63131, 3145435712 - 0 ($193,457,250.00) Equity, (File 333-128838 - Oct. 5) (BR. 11A) S-8 EMCOR GROUP INC, 301 MERRITT SEVEN CORPORATE PK, 6TH FLOOR, NORWALK, CT, 06851, 203-849-7800 - 476,000 ($28,974,120.00) Other, (File 333-128840 - Oct. 5) (BR. 06B) 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 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 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 724 SOLUTIONS INC 1.02,9.01 10/04/05 ABLEST INC DE 1.01,9.01 09/29/05 ACE Securities Corp Home Equity Loan DE 8.01,9.01 09/26/05 ACE Securities Corp Home Equity Loan DE 8.01,9.01 09/26/05 ACE Securities Corp Home Equity Loan DE 8.01,9.01 09/26/05 ACE Securities Corp Home Equity Trust DE 8.01,9.01 09/26/05 ACE Securities Corp Series Home Equit DE 8.01,9.01 09/26/05 ACE Securities Corp., Home Equity Loa DE 8.01,9.01 09/26/05 ACUITY BRANDS INC DE 1.01,2.02,2.03,8.01,9.01 09/29/05 ADC TELECOMMUNICATIONS INC MN 7.01,9.01 10/04/05 ADOBE SYSTEMS INC DE 8.01 10/05/05 ADVANSTAR COMMUNICATIONS INC NY 1.01,9.01 09/30/05 ADVANSTAR INC DE 1.01,9.01 09/30/05 AEROPOSTALE INC 7.01,9.01 10/05/05 Affinia Group Intermediate Holdings I DE 4.01,9.01 09/29/05 AIRSPAN NETWORKS INC WA 4.01 09/30/05 AKORN INC LA 1.01,7.01,9.01 09/30/05 ALEXION PHARMACEUTICALS INC DE 2.02,9.01 10/05/05 ALICO INC FL 7.01,8.01 10/05/05 ALLERGAN INC DE 1.01,9.01 09/30/05 ALLSTATE LIFE GLOBAL FUNDING DE 8.01 10/01/05 ALLSTATE LIFE GLOBAL FUNDING DE 8.01 10/01/05 ALMOST FAMILY INC DE 1.01,2.01,2.05,9.01 09/30/05 ALTERNATIVE LOAN TRUST 2005-48T1 8.01,9.01 09/28/05 AMERICAN COMMUNITY BANCSHARES INC NC 7.01,9.01 10/05/05 AMERICAN ECOLOGY CORP DE 3.03 10/03/05 AMERICAN EQUITY INVESTMENT LIFE HOLDI IA 7.01,9.01 10/04/05 AMERICAN HOME MORTGAGE INVESTMENT TRU DE 8.01,9.01 09/26/05 AMERICAN HOME MORTGAGE INVESTMENT TRU DE 9.01 09/20/05 AMERICAN HOME MORTGAGE INVESTMENT TRU DE 2.01,9.01 09/20/05 AMERICAN HOMEPATIENT INC DE 8.01,9.01 09/30/05 AMERICAN LOCKER GROUP INC DE 1.01,9.01 09/30/05 AMERIQUEST MORTGAGE SECURITIES INC., DE 8.01 09/26/05 AMEND AMERIRESOURCE TECHNOLOGIES INC DE 2.01,9.01 10/05/05 ANALYSTS INTERNATIONAL CORP 1.01,7.01,9.01 09/29/05 ANDREW CORP DE 1.01,9.01 09/29/05 AON CORP DE 2.05 10/05/05 AON CORP DE 1.01,9.01 09/30/05 ARGONAUT GROUP INC DE 1.01,9.01 10/05/05 ASPEN INSURANCE HOLDINGS LTD D0 8.01 10/04/05 ASPEN INSURANCE HOLDINGS LTD D0 7.01,9.01 10/05/05 Asset Backed Pass-Through Certificate DE 8.01,9.01 09/26/05 Asset Backed Pass-Through Certificate DE 8.01,9.01 09/26/05 ASSURANCEAMERICA CORP NV 2.02,9.01 10/04/05 ASTA FUNDING INC DE 1.01,9.01 10/05/05 ASTRATA GROUP INC NV 8.01,9.01 10/05/05 ATP OIL & GAS CORP TX 7.01,9.01 10/01/05 AXEDA SYSTEMS INC DE 1.01,9.01 09/29/05 BABYUNIVERSE, INC. FL 4.01,9.01 10/05/05 Banc of America Commercial Mortgage I DE 8.01,9.01 10/05/05 Banc of America Mortgage Securities M DE 8.01,9.01 09/28/05 BANK OF HAWAII CORP DE 8.01,9.01 10/05/05 Bear Stearns ALT-A Trust, Mortgage Pa DE 8.01,9.01 09/26/05 Bear Stearns ALT-A Trust, Series 2005 DE 8.01,9.01 09/26/05 Bear Stearns ALT-A Trust, Series 2005 DE 8.01,9.01 09/26/05 Bear Stearns Arm Trust 2005-3 DE 8.01,9.01 09/26/05 Bear Stearns ARM Trust 2005-4 DE 8.01,9.01 09/26/05 Bear Stearns ARM Trust 2005-7 DE 8.01,9.01 09/26/05 BEAR STEARNS ARM TRUST, MORTGAGE PASS DE 8.01,9.01 09/26/05 BEAR STEARNS ARM TRUST, MORTGAGE-BACK DE 8.01,9.01 09/26/05 BEAR STEARNS ARM TRUST, MORTGAGE-BACK 8.01,9.01 09/26/05 Bear Stearns ARM Trust, Series 2005-1 DE 8.01,9.01 09/26/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 10/03/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 10/03/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/26/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/26/05 Bear Stearns Asset Backed Securities DE 8.01,9.01 09/26/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/26/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/26/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 10/03/05 Bear Stearns Asset Backed Securities DE 8.01,9.01 09/26/05 Bear Stearns BSALTA 2005-1 DE 8.01,9.01 09/26/05 Bears Stearns Asset Backed Securities DE 8.01,9.01 09/26/05 BEHRINGER HARVARD REIT I INC MD 9.01 10/05/05 AMEND BELLAVISTA CAPITAL INC MD 7.01,9.01 10/04/05 BEST BUY CO INC MN 1.01 09/29/05 BESTNET COMMUNICATIONS CORP NV 8.01,9.01 10/03/05 AMEND BIMINI MORTGAGE MANAGEMENT INC MD 7.01,9.01 10/05/05 BINDVIEW DEVELOPMENT CORP TX 1.01,9.01 10/02/05 BIOPURE CORP DE 1.01,9.01 09/30/05 BOSTON CAPITAL REAL ESTATE INVESTMENT MD 4.01,9.01 09/29/05 BRANTLEY CAPITAL CORP MD 8.01,9.01 10/04/05 BRUSH ENGINEERED MATERIALS INC 1.01,9.01 10/05/05 BSABS 20005-SD1 DE 8.01,9.01 09/26/05 BSABS 2005-1 DE 8.01,9.01 09/26/05 BSD MEDICAL CORP DE 7.01,9.01 05/10/05 Bunge LTD 8.01,9.01 10/04/05 C-BASS MORTGAGE LOAN ASSET-BACKED CER DE 8.01,9.01 09/26/05 CALIPER LIFE SCIENCES INC DE 2.01,3.02,9.01 10/03/05 CAMBRIDGE HEART INC DE 1.01,5.02,9.01 10/03/05 CANO PETROLEUM, INC 3.02 09/29/05 Celanese CORP DE 8.01,9.01 10/05/05 Centennial Bank Holdings, Inc. DE 2.01,5.02,8.01,9.01 10/01/05 CHINA DIRECT TRADING CORP FL 1.01,8.01,9.01 09/30/05 CIRCOR INTERNATIONAL INC DE 7.01,9.01 10/05/05 Citi Trends Inc 8.01,9.01 10/05/05 CITIGROUP FAIRFIELD FUTURES FUND LP I 3.02 10/01/05 CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 09/26/05 CLEAN HARBORS INC MA 4.01,9.01 09/30/05 CNL Hotels & Resorts, Inc. MD 1.01,2.03,9.01 10/05/05 COACHMEN INDUSTRIES INC IN 8.01 10/03/05 COGNIGEN NETWORKS INC CO 1.01,1.02,5.02,9.01 09/23/05 Cole Credit Property Trust II Inc MD 8.01,9.01 10/04/05 Community Bancorp NV 7.01,9.01 09/30/05 COMPOSITE TECHNOLOGY CORP NV 1.01,8.01,9.01 10/05/05 CORAUTUS GENETICS INC DE 1.01,9.01 10/01/05 CRAWFORD & CO GA 1.01,9.01 10/05/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 10/05/05 Crown Financial Holdings, Inc. NJ 1.02,1.03,8.01,9.01 08/05/05 CSFB Adjustable Rate Mortgage Trust 2 DE 8.01,9.01 09/26/05 CSFB Adjustable Rate Mortgage Trust 2 DE 8.01,9.01 09/26/05 CSFB Adjustable Rate Mortgage Trust 2 DE 8.01,9.01 09/26/05 CSFB Adjustable Rate Mortgage Trust 2 DE 8.01,9.01 09/26/05 CUBIST PHARMACEUTICALS INC DE 1.01 09/29/05 CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 10/05/05 CWALT INC 8.01,9.01 09/26/05 DATASTREAM SYSTEMS INC DE 4.01,7.01,9.01 09/29/05 DAVITA INC DE 8.01,9.01 10/03/05 DEAN WITTER GLOBAL PERSPECTIVE PORTFO DE 1.02,8.01 09/30/05 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 10/04/05 DIGICORP UT 3.02,5.02,8.01,9.01 09/30/05 DIGITAL ANGEL CORP DE 5.02 10/04/05 Digital Realty Trust, Inc. MD 1.01,7.01,9.01 09/29/05 DISTRIBUTED ENERGY SYSTEMS CORP DE 5.02 10/03/05 DOCUMENT SECURITY SYSTEMS INC NY 8.01,9.01 09/30/05 DRAGON PHARMACEUTICAL INC FL 5.02,9.01 09/30/05 DRUGMAX INC NV 3.02,9.01 10/03/05 DTE ENERGY CO MI 1.01,2.03,9.01 09/29/05 DUKE REALTY CORP IN 2.01,9.01 09/29/05 DUKE REALTY LIMITED PARTNERSHIP/ IN 2.01,9.01 09/29/05 DYCOM INDUSTRIES INC FL 8.01,9.01 10/04/05 Education Realty Trust, Inc. MD 8.01 09/30/05 EFUNDS CORP DE 1.01,1.02,2.03 09/30/05 EGL INC TX 1.01,2.03,8.01,9.01 09/30/05 EMPIRE PETROLEUM CORP DE 7.01,9.01 10/05/05 ENERCORP INC CO 4.02 10/05/05 ENGLOBAL CORP NV 1.01,3.02,9.01 09/30/05 EPIX Pharmaceuticals, Inc. 8.01,9.01 10/05/05 EPOCH HOLDING CORP DE 3.01,9.01 10/03/05 EURONET WORLDWIDE INC DE 1.01,9.01 10/01/05 ev3 Inc. DE 2.02,9.01 10/05/05 EVERGREEN SOLAR INC DE 1.01,5.02 09/29/05 EXCELLIGENCE LEARNING CORP DE 1.01,9.01 10/01/05 EXPLORATION CO OF DELAWARE INC DE 1.01,5.02,7.01,8.01,9.01 09/30/05 F5 NETWORKS INC WA 2.01,8.01,9.01 10/04/05 FASTENTECH INC DE 8.01,9.01 10/04/05 FEMALE HEALTH CO WI 8.01,9.01 09/28/05 FENTURA FINANCIAL INC MI 5.02,9.01 09/29/05 FINANCIAL INDUSTRIES CORP TX 5.02 10/05/05 FINDEX COM INC NV 4.02 10/05/05 FIRST BANCORP /PR/ PR 5.02 09/30/05 FIRST BANCTRUST CORP DE 1.01,5.02,9.01 10/01/05 FIRST CENTURY BANKSHARES INC WV 1.01 10/05/05 First Franklin Mortgage Loan Trust 20 DE 8.01,9.01 09/25/05 FIRST MIDWEST BANCORP INC DE 7.01 10/05/05 FIRST SOUTHERN BANCORP GA 1.01,2.03,9.01 09/29/05 FIRSTBANK NW CORP WA 1.01,9.01 09/29/05 FIRSTFED BANCORP INC DE 1.01,9.01 09/30/05 FISCHER IMAGING CORP DE 2.01,9.01 09/29/05 FLORIDA PROGRESS CORP FL 8.01 09/30/05 FLOWSERVE CORP NY 2.02,9.01 09/30/05 Fortuna Gaming Corp. 5.02 09/14/05 FOX & HOUND RESTAURANT GROUP DE 8.01 10/05/05 FreightCar America, Inc. DE 8.01,9.01 10/05/05 GAMES INC DE 1.01,5.02 10/01/05 GENELABS TECHNOLOGIES INC /CA CA 3.01,9.01 09/29/05 GENERAL MOTORS CORP DE 4.02,8.01 10/04/05 GIFT LIQUIDATORS INC OK 1.01,1.02,2.01,3.02,5.01,5.02,8.01,9.0109/29/05 GIGABEAM CORP DE 1.01 09/29/05 GoRemote Internet Communications, Inc DE 1.01,9.01 09/29/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 09/30/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 10/05/05 GSR Mortgage Loan Trust 2005-4F DE 8.01,9.01 09/26/05 GSR Mortgage Loan Trust 2005-5F DE 8.01,9.01 09/26/05 GSR Mortgage Loan Trust 2005-6F DE 8.01,9.01 09/26/05 GSR Mortgage Loan Trust 2005-AR5 DE 8.01,9.01 09/26/05 H&R BLOCK INC MO 1.01,2.03 09/30/05 HECLA MINING CO/DE/ DE 1.02,5.02,9.01 10/05/05 HENNESSY ADVISORS INC 7.01 10/05/05 HERITAGE COMMERCE CORP CA 3.03,4.01,8.01,9.01 10/04/05 AMEND HERSHEY CO DE 5.02 10/05/05 AMEND HIGHLAND HOSPITALITY CORP MD 8.01,9.01 09/22/05 AMEND HILLMAN COMPANIES INC DE 3.01,9.01 10/05/05 HOKU SCIENTIFIC INC DE 1.01,9.01 09/30/05 HOLOGIC INC DE 2.01,9.01 09/29/05 HUB INTERNATIONAL LTD A6 2.04 09/29/05 HUFFY CORP OH 2.02,9.01 09/03/05 I SECTOR CORP DE 1.01,9.01 09/30/05 ICT TECHNOLOGIES INC 5.02 09/27/05 IFT CORP DE 8.01 10/01/05 IMMUNOTECHNOLOGY CORP DE 4.01,9.01 09/13/05 AMEND IMPLANT SCIENCES CORP MA 1.01,2.03,3.02,9.01 09/30/05 IndyMac Indx Mortgage Loan Trust 2005 8.01 09/26/05 AMEND INFINITY CAPITAL GROUP, INC. NV 3.02,8.01 09/12/05 INFOSONICS CORP 1.01,9.01 09/29/05 INFOSPACE INC DE 1.01,9.01 10/05/05 INSMED INC VA 3.02 09/29/05 INTEGRATED ELECTRICAL SERVICES INC DE 1.01,2.03,9.01 09/30/05 INTELLISYNC CORP DE 1.01,5.02 09/29/05 INTERFACE INC GA 1.01,9.01 09/30/05 INTERGRAPH CORP DE 5.02 10/05/05 INTERPUBLIC GROUP OF COMPANIES, INC. DE 8.01 10/05/05 INTERSTATE BAKERIES CORP/DE/ DE 7.01,9.01 10/04/05 INTRADO INC DE 7.01 10/05/05 INVACARE CORP OH 1.01,2.03,7.01,9.01 09/29/05 J CREW GROUP INC NY 1.01,8.01,9.01 10/03/05 J P MORGAN CHASE & CO DE 9.01 09/30/05 J P MORGAN CHASE & CO DE 9.01 09/30/05 JO-ANN STORES INC OH 7.01,9.01 10/05/05 KITTY HAWK INC DE 1.01,9.01 09/30/05 LAMPERD LESS LETHAL INC NV 1.01,9.01 10/04/05 LAWSON SOFTWARE INC DE 1.01,8.01,9.01 09/29/05 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01 10/05/05 Liberty Global, Inc. DE 1.01,9.01 09/30/05 LIGHTPATH TECHNOLOGIES INC DE 8.01 10/05/05 LIMELIGHT MEDIA GROUP INC NV 5.02,9.01 09/29/05 LIN TV CORP DE 1.01,2.03,8.01,9.01 09/29/05 LKQ CORP DE 3.02,8.01 10/04/05 LUCENT TECHNOLOGIES INC DE 1.01 09/30/05 MAGMA DESIGN AUTOMATION INC DE 8.01 09/30/05 MAGNETEK INC DE 1.01,1.02,2.03 10/05/05 AMEND MAGNUM DIOR RESOURCES INC 4.01,9.01 09/30/04 MAIR HOLDINGS INC MN 5.02 10/05/05 MARINEMAX INC DE 5.02 10/03/05 MAYORS JEWELERS INC/DE DE 5.02 09/30/05 MEDICINES CO /DE DE 2.02,9.01 10/05/05 MERCURY COMPUTER SYSTEMS INC MA 5.02 10/03/05 MERIDIAN BIOSCIENCE INC OH 1.01 10/04/05 MERITAGE HOSPITALITY GROUP INC MI 2.02,9.01 08/28/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 10/03/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 09/26/05 METABASIS THERAPEUTICS INC 1.01,3.02,9.01 09/30/05 METRETEK TECHNOLOGIES INC DE 7.01,9.01 10/05/05 MHI Hospitality CORP MD 2.01,9.01 07/22/05 AMEND MICRO THERAPEUTICS INC DE 2.02,9.01 10/05/05 MIDWAY GAMES INC DE 3.02,8.01,9.01 10/03/05 MIDWEST BANC HOLDINGS INC DE 1.01,2.01,9.01 09/30/05 MINERALS TECHNOLOGIES INC DE 8.01,9.01 10/04/05 MONEY CENTERS OF AMERICA, INC. DE 2.03 10/05/05 AMEND MONOLITHIC POWER SYSTEMS INC CA 1.01,9.01 09/30/05 MONROE JAMES BANCORP INC VA 1.01,2.03,3.03,7.01,9.01 10/03/05 MOODYS CORP /DE/ DE 1.01,2.03,9.01 09/30/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 10/05/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 10/05/05 MORTGAGE PASS-THROUGH CERTIFICATES SE DE 1.01,9.01 10/01/05 MortgageIT Holdings, Inc. MD 7.01,9.01 10/05/05 MQ ASSOCIATES INC 2.02,9.01 10/05/05 MS STRUCTURED SATURNS SERIES 2001-2 DE 8.01,9.01 10/03/05 MS STRUCTURED SATURNS SERIES 2001-6 DE 8.01,9.01 09/30/05 Mueller Water Products, Inc. DE 1.01,1.02,2.03,2.04,5.01,8.01,9.01 10/03/05 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 08/31/05 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 08/31/05 NCT GROUP INC DE 1.01,2.03,3.02 09/30/05 NEOWARE SYSTEMS INC DE 2.02,9.01 10/05/05 NESTOR PARTNERS NJ 3.02 10/03/05 NETOPIA INC DE 2.02,9.01 10/05/05 NEWPARK RESOURCES INC DE 2.02,8.01,9.01 10/03/05 NEWS CORP 8.01,9.01 09/30/05 No Borders, Inc. NV 1.01,2.03,3.02,9.01 10/05/05 Nomura Asset Acceptance Corp. Alterna DE 1.01,9.01 10/01/05 NORTEL NETWORKS CORP 1.01 10/04/05 NORTEL NETWORKS LTD 1.01 10/04/05 NORTHWEST PASSAGE VENTURES LTD NV 5.01 10/04/05 NOVELL INC DE 1.01 10/04/05 NowAuto Group, Inc. NV 8.01,9.01 10/04/05 NU HORIZONS ELECTRONICS CORP DE 2.02,9.01 10/05/05 NU SKIN ENTERPRISES INC DE 2.02,9.01 10/04/05 NUTRACEUTICAL INTERNATIONAL CORP DE 1.02 09/30/05 NUTRI SYSTEM INC /DE/ DE 7.01 10/04/05 NUVEEN INVESTMENTS INC DE 1.01,1.02,2.03,8.01,9.01 09/30/05 NYMAGIC INC NY 8.01,9.01 10/04/05 NYMEX HOLDINGS INC DE 8.01 10/05/05 O2DIESEL CORP 1.01,5.02,9.01 09/29/05 OGE ENERGY CORP OK 1.01,2.03,8.01,9.01 10/05/05 OGLEBAY NORTON CO /OHIO/ OH 1.01,9.01 09/30/05 OHIO CASUALTY CORP OH 1.01 09/29/05 OKLAHOMA GAS & ELECTRIC CO OK 1.01,2.03,8.01,9.01 10/05/05 OM GROUP INC DE 7.01,9.01 10/05/05 ONSCREEN TECHNOLOGIES INC CO 7.01,8.01,9.01 10/04/05 OSI SYSTEMS INC CA 7.01,9.01 10/05/05 OWENS MORTGAGE INVESTMENT FUND A CALI CA 1.01,9.01 10/05/05 PALM INC DE 5.02,5.03,9.01 09/29/05 PANAVISION INC DE 1.01,1.02,5.02,9.01 09/30/05 PATRIOT MOTORCYCLE CORP NV 5.02 10/04/05 PATRIOT MOTORCYCLE CORP NV 3.02 10/05/05 PDG ENVIRONMENTAL INC DE 1.01,9.01 09/30/05 PENTAIR INC MN 8.01,9.01 10/03/05 PEOPLES EDUCATIONAL HOLDINGS MN 1.01,9.01 10/04/05 PEOPLES EDUCATIONAL HOLDINGS MN 8.01,9.01 10/05/05 PEP BOYS MANNY MOE & JACK PA 1.01,9.01 10/05/05 PETROQUEST ENERGY INC DE 7.01,9.01 10/05/05 PHASE III MEDICAL INC/DE DE 3.02 08/01/05 PINNACLE ENTERTAINMENT INC DE 2.03 09/30/05 PIONEER NATURAL RESOURCES CO DE 1.01,2.02,2.03,9.01 09/30/05 PLANAR SYSTEMS INC OR 2.02,9.01 10/05/05 PLASTIPAK HOLDINGS INC MI 1.01,5.02,7.01,9.01 10/03/05 PLATINUM SUPERYACHTS INC NV 1.01,2.01,3.02,5.01,9.01 09/29/05 PLUM CREEK TIMBER CO INC DE 1.01,9.01 10/03/05 PMA CAPITAL CORP PA 2.03 09/29/05 POLYCOM INC DE 1.01,9.01 09/29/05 POLYMER GROUP INC DE 8.01 09/30/05 PRAXAIR INC DE 8.01 10/04/05 PRG SCHULTZ INTERNATIONAL INC GA 2.05,9.01 09/30/05 PRIDE INTERNATIONAL INC DE 7.01,9.01 10/05/05 PRIMARY BUSINESS SYSTEMS INC NV 5.03,7.01 09/29/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/30/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/30/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/30/05 PROGRESS ENERGY INC NC 1.01,2.03,9.01 09/30/05 PROTEIN DESIGN LABS INC/DE DE 5.02,9.01 09/29/05 PUBLIC CO MANAGEMENT CORP NV 1.01,9.01 09/27/05 PUBLIC CO MANAGEMENT CORP NV 1.01,9.01 09/29/05 PUBLIC CO MANAGEMENT CORP NV 1.01,9.01 09/30/05 PYR ENERGY CORP DE 1.01,3.02,7.01,9.01 09/29/05 R&G FINANCIAL CORP PR 8.01,9.01 10/04/05 RADIATION THERAPY SERVICES INC FL 1.01,2.03,9.01 10/01/05 RALCORP HOLDINGS INC /MO MO 1.01,9.01 09/29/05 RALCORP HOLDINGS INC /MO MO 1.01,9.01 09/29/05 REDBACK NETWORKS INC DE 1.01,9.01 09/29/05 RELM WIRELESS CORP NV 8.01,9.01 10/04/05 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 10/03/05 RITA MEDICAL SYSTEMS INC DE 5.02,8.01,9.01 09/29/05 ROCKY MOUNTAIN CHOCOLATE FACTORY INC CO 2.02,7.01,9.01 10/05/05 ROCKY MOUNTAIN CHOCOLATE FACTORY INC CO 7.01,9.01 10/05/05 ROLLINS INC DE 8.01 10/04/05 ROLLINS INC DE 8.01 10/03/05 ROUNDYS SUPERMARKETS INC WI 7.01,9.01 10/04/05 RUBY TUESDAY INC GA 2.02,9.01 10/05/05 SABRE HOLDINGS CORP DE 2.02,7.01,9.01 10/05/05 SABRE HOLDINGS CORP DE 2.01,9.01 07/20/05 AMEND SALOMON SMITH BARNEY AAA ENERGY FUND 3.02 10/01/05 SALOMON SMITH BARNEY ORION FUTURES FU 3.02 10/01/05 SALTON INC DE 2.01,9.01 09/29/05 SANGAMO BIOSCIENCES INC DE 1.01,9.01 10/01/05 SAVE THE WORLD AIR INC NV 5.02,9.01 10/03/05 SCHNITZER STEEL INDUSTRIES INC OR 1.01,7.01,9.01 09/30/05 SEDONA CORP PA 2.03,3.02 09/30/05 SELECT COMFORT CORP 7.01,9.01 10/03/05 SELECT COMFORT CORP 1.01,9.01 09/30/05 SERACARE LIFE SCIENCES INC 1.01,2.03,9.01 10/03/05 SHELLS SEAFOOD RESTAURANTS INC DE 2.01 09/29/05 SIEBEL SYSTEMS INC DE 2.02,9.01 10/05/05 SILVERLEAF RESORTS INC 1.01,2.01,8.01,9.01 09/29/05 SIMMONS BEDDING CO DE 7.01 10/05/05 SJW CORP CA 1.01,8.01 09/30/05 SMART & FINAL INC/DE DE 1.01,8.01,9.01 09/30/05 SMITH A O CORP DE 5.02,9.01 10/03/05 SMITH BARNEY POTOMAC FUTURES FUND LP 3.02 10/01/05 SMITH BARNEY WESTPORT FUTURES FUND LP 3.02 10/01/05 SOLECTRON CORP DE 2.02,9.01 10/05/05 SOURCECORP INC DE 1.01,1.02,2.03,8.01,9.01 09/30/05 SOUTHERN UNION CO DE 1.01,9.01 09/29/05 SOVEREIGN BANCORP INC PA 2.02,9.01 10/04/05 SPACEHAB INC \WA\ WA 8.01,9.01 10/04/05 SPEAKING ROSES INTERNATIONAL INC NV 4.01,9.01 09/30/05 SPECTRE GAMING INC MN 5.03 09/29/05 Spectrum Brands, Inc. WI 1.01,9.01 10/01/05 SPORTS CLUB CO INC DE 8.01 09/30/05 STERLING BANCSHARES INC TX 1.01,9.01 09/29/05 STERLING FINANCIAL CORP /PA/ PA 5.02 09/30/05 STRATEGIC HOTEL CAPITAL INC 1.01,9.01 09/30/05 STRATEGIC INTERNET INVESTMENTS INC CO 8.01 09/27/05 Strats(SM) Trust for JPMorgan Chase C 8.01,9.01 10/01/05 STRATS(SM) Trust For Morgan Stanley S 8.01,9.01 10/01/05 STRATUS PROPERTIES INC DE 1.01,1.02,2.03,9.01 09/30/05 Structured Asset Investment Loan Trus DE 8.01,9.01 09/25/05 STRUCTURED ASSET MORT INV II INC BEAR DE 8.01,9.01 09/26/05 STRUCTURED ASSET MORT INV II INC BEAR DE 8.01,9.01 09/26/05 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 09/25/05 SUN HARBOR FINANCIAL RESOURCES INC DE 8.01 10/04/05 SUN MICROSYSTEMS, INC. DE 5.02 09/29/05 SURMODICS INC MN 1.01 09/30/05 SWISS MEDICA INC DE 3.02,9.01 10/03/05 SYNAPTICS INC CA 5.02 09/29/05 SYNERGX SYSTEMS INC DE 5.02 09/30/05 T-3 ENERGY SERVICES INC TX 1.01,9.01 09/29/05 TARGET CORP MN 5.02,9.01 10/04/05 TECHTEAM GLOBAL INC DE 1.01,2.01,9.01 09/29/05 TEL OFFSHORE TRUST TX 5.02 09/28/05 TELULAR CORP DE 5.02 10/04/05 TEMECULA VALLEY BANCORP INC DE 1.01,2.03 09/29/05 TEMPUR PEDIC INTERNATIONAL INC DE 7.01,9.01 10/05/05 TENGASCO INC TN 1.01,1.02,9.01 10/05/05 TEXAS UNITED BANCSHARES INC TX 4.02 09/29/05 TOO, INC. DE 7.01,9.01 10/04/05 TOPPS CO INC DE 8.01,9.01 10/05/05 TOREADOR RESOURCES CORP DE 7.01,9.01 10/05/05 TOWER AUTOMOTIVE INC DE 2.05,9.01 10/05/05 TOYOTA MOTOR CREDIT CORP CA 2.03,9.01 09/30/05 TRANS INDUSTRIES INC DE 1.01,3.02,7.01,9.01 09/30/05 TRAVELERS INSURANCE CO DE 4.01,9.01 09/29/05 TRAVELERS LIFE & ANNUITY CO CT 4.01,9.01 09/29/05 TRENWICK AMERICA CORP DE 1.03,7.01,8.01,9.01 10/27/04 TRICO MARINE SERVICES INC DE 2.02,9.01 10/05/05 AMEND Trinsic, Inc. DE 5.02 09/30/05 TRIO TECH INTERNATIONAL CA 1.01,9.01 09/30/05 TRIZETTO GROUP INC DE 1.01,2.03,3.02 09/30/05 TRM CORP OR 3.02,9.01 09/30/05 TRUMP ENTERTAINMENT RESORTS, INC. DE 1.01,7.01,9.01 09/30/05 TRUSTREET PROPERTIES INC MD 8.01,9.01 09/27/05 UNITED FINANCIAL MORTGAGE CORP IL 1.01,9.01 09/30/05 UNITEDGLOBALCOM INC DE 1.01,9.01 09/30/05 UROLOGIX INC MN 5.02,9.01 09/30/05 US AIRWAYS GROUP INC DE 2.02,9.01 10/05/05 UTAH MEDICAL PRODUCTS INC UT 8.01 10/05/05 UTEK CORP 8.01,9.01 09/30/05 UTEK CORP 8.01,9.01 10/03/05 UTi WORLDWIDE INC 1.01,2.03,9.01 09/29/05 VAIL RESORTS INC DE 2.02,9.01 10/05/05 VCG HOLDING CORP CO 8.01,9.01 10/04/05 VERTEX PHARMACEUTICALS INC / MA MA 7.01,9.01 10/04/05 VERTRUE INC DE 1.01 09/30/05 VILLAGEEDOCS INC CA 3.02 09/30/05 VISUAL NETWORKS INC DE 8.01 10/04/05 VORNADO REALTY LP DE 9.01 07/21/05 AMEND VORNADO REALTY TRUST MD 8.01,9.01 08/19/05 AMEND VORNADO REALTY TRUST MD 7.01,9.01 07/21/05 AMEND WACHOVIA COMMERCIAL MORTGAGE SECURITI NC 8.01,9.01 10/03/05 WALTER INDUSTRIES INC /NEW/ DE 1.01,1.02,2.01,2.03,2.04,9.01 10/03/05 WARWICK VALLEY TELEPHONE CO NY 2.02,9.01 10/05/05 Wauwatosa Holdings, Inc. WI 8.01,9.01 10/04/05 WCA WASTE CORP 7.01,9.01 09/30/05 WEATHERFORD INTERNATIONAL LTD D0 1.01,1.02,5.02,9.01 09/29/05 Wells Fargo Home Equity Asset-Backed DE 8.01,9.01 09/26/05 Wells Fargo Mortgage Asset-Backed Pas DE 8.01,9.01 09/26/05 WENDYS INTERNATIONAL INC OH 7.01,9.01 10/05/05 WEST MARINE INC DE 2.02,9.01 10/05/05 WESTERN GAMING CORP NV 9.01 07/21/05 AMEND WESTLAND DEVELOPMENT CO INC NM 1.01 10/03/05 WHEELING PITTSBURGH CORP /DE/ DE 1.01,2.03,8.01,9.01 09/29/05 WHITEHALL JEWELLERS INC DE 8.01,9.01 10/04/05 AMEND WINWIN GAMING INC DE 1.01,2.03,9.01 09/30/05 WMS INDUSTRIES INC /DE/ DE 1.01,9.01 10/04/05 WOLVERINE WORLD WIDE INC /DE/ MI 2.02,9.01 10/05/05 XL CAPITAL LTD 1.01,2.03,9.01 09/30/05 YUM BRANDS INC NC 2.02,9.01 10/05/05 ZIFF DAVIS HOLDINGS INC DE 1.01,5.02 10/01/05 ZIX CORP TX 1.01,9.01 09/30/05 Zumiez Inc 7.01,9.01 10/05/05