SEC NEWS DIGEST Issue 2004-169 September 1, 2004 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS CLOSED MEETING – THURSDAY, SEPTEMBER 9, 2004 – 10:00 A.M. The subject matter of the closed meeting scheduled for Thursday, September 9, will be: Formal orders of investigations; Settlement of injunctive actions; Institution and Settlement of administrative proceedings of an enforcement nature; and Adjudicatory matter. 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. SEC REORGANIZES HUMAN RESOURCES FUNCTIONS Part of Agency-Wide Focus on Human Capital The Commission today announced the reorganization of the SEC’s human resources office. The reorganization will divide the current office into two organizations – the Office of Human Resources and the Office of Administrative Services. The division of responsibility is part of a larger effort to help the Commission more effectively accommodate the tremendous growth in both staffing and programmatic responsibilities the agency has experienced over the past two years. A search has begun for two senior officers; one to head each office. SEC Chairman William H. Donaldson said, “The new office structure will enable the Commission to increase the effectiveness of the agency’s critical human resources functions and its ability to meet the needs of a growing SEC workforce.” With congressional approval of “excepted service” hiring authority in July, 2003, which allowed the SEC to hire additional categories of employees more quickly, the SEC was able to shift its recruiting focus to a strategic mix of legal and business professionals, including MBAs. Between December, 2002, and July, 2004, the agency hired an additional 932 employees. Now that the SEC has almost completed new hiring, the agency’s focus will turn to recruiting for vacancies created through normal attrition. In addition to the office reorganization, the SEC recently launched new recruitment and orientation videos to complement and strengthen the SEC’s ongoing recruitment and retention efforts. The videos feature current SEC employees who provide insight into their SEC experience, and provide basic information about the nature of the SEC’s work. The recruitment video will be used at recruitment events and distributed to career placement offices at graduate law and business schools around the country, and is available via the SEC’s website at http://www.sec.gov/about/media.htm. The orientation video will be used as a tool to educate all new SEC employees during official orientation sessions. Chairman Donaldson said, “We are committed to an organizational culture that is challenging, intellectually stimulating, values human capital, and rewards efficiency and effectiveness. I believe this culture enables us to not only recruit the best and the brightest, but to retain them.” (Press Rel. 2004-124) RULES AND RELATED MATTERS RULE 15C3-3 RESERVE REQUIREMENTS FOR MARGIN RELATED TO SECURITY FUTURES PRODUCTS The Commission has adopted amendments to Rule 15c3-3a, the formula for determination of customer reserve requirements of broker-dealers under the Securities Exchange Act of 1934, with respect to security futures products. The amendments permit a broker-dealer, subject to specified conditions, to include margin related to security futures products written, purchased or sold in customer securities accounts required and on deposit with a registered clearing agency or a derivatives clearing organization as a debit item in calculating its customer reserve requirement. (Rel. 34-50295) ENFORCEMENT PROCEEDINGS IN THE MATTER OF EDWARD LANDENBAUM On Aug. 31, 2004, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Order) against Edward Landenbaum (Landenbaum), a former registered representative of American Bond Group, Inc., Westfield Financial Corp., Allied Capital, Inc., Cortlandt Capital Corp., Paragon Capital Corp., and Lloyd Wade Securities, Inc. and a resident of Brooklyn, New York. In the Order, the Division of Enforcement alleges that: (1) on Aug. 16, 2000, the Commission filed a civil injunctive action against Landenbaum and others alleging that from October 1997 to April 2000, Landenbaum and others conducted a fraudulent private placement offering of stock purportedly issued by Precious Stones Trading Worldwide, Inc. (Precious Stones). The fraudulent offering raised at least $5.5 million from at least 208 investors. The Commission’s complaint charges Landenbaum with violations of Sections 5 and 17(a) of the Securities Act of 1933 and Sections 10(b) and 15(a) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder; (2) on Aug. 16, 2000, the United States Attorney’s Office for the Southern District of New York filed a two count indictment against Landenbaum and others, charging conspiracy to commit fraud in the offer and sale of securities, mail fraud and wire fraud, and securities fraud in the offer and sale of Precious Stones securities. On Sept. 17, 2002, Landenbaum pleaded guilty to both counts of the indictment. The felony counts of the indictment to which Landenbaum pled guilty alleged, among other things, that Landenbaum and his co-conspirators sold Precious Stones securities by soliciting customers to invest in Precious Stones by misrepresenting the company’s business and the risks of investing; and (3) on November 25, 2003, Landenbaum was sentenced to 24 months incarceration, followed by 24 months probation, and ordered to pay $2 million in restitution jointly with another defendant. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Landenbaum an opportunity to dispute these allegations, and to determine what, if any, remedial sanctions against Landenbaum are appropriate and in the public interest pursuant to Section 15(b) of the Exchange Act of 1934. The Commission directed that an Administrative Law Judge shall issue an initial decision in this matter within 210 days from the date of service of the Order. (Rel. 34-50297; File No. 3-11623) IN THE MATTER OF MARLON TROPEANO On September 1, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Order), against Marlon D. Tropeano (Tropeano), a former resident of Brooklyn, New York who is currently under the custody of the Federal Bureau of Prisons. In the Order, the Division of Enforcement alleges that the U.S. District Court for the Southern District of New York has issued a permanent injunction against Tropeano in an action in which the Division found that on three occasions in March 1998, Tropeano used forged documents to cause the unauthorized transfer of customer accounts from Briarwood to other broker dealers and then caused securities in those accounts to be sold without authorization. The Division found that from October 1997 to March 1998, Tropeano used forged documents to divert funds from another Briarwood account. Tropeano misappropriated over $76,561 of investors’ funds. On Aug. 7, 2000, a Final Default Judgment was entered against Tropeano, permanently enjoining him from future violations of Section 10(b) of the Exchange Act, 15 U.S.C. § 78j(b), and Exchange Act Rule 10b-5, 17 C.F.R. § 240.10b-5, and ordering him to pay disgorgement of $91,497, consisting of $76,561 in fraudulently diverted money and $14,936 in prejudgment interest, in the civil action entitled SEC v. Tropeano, et al., Civil Action No. 99 Civ. 10260 (JSR), in the United States District Court for the Southern District of New York. In addition, on February 10, 2000, Tropeano pleaded guilty to two felony counts of conspiracy to commit securities fraud before the United States District Court for the Southern District of New York, in USA v. Tropeano, et al., 99-cr-01024 (S.D.N.Y.) (SAS). On July 26, 2000, a judgment was entered against Tropeano. He was sentenced to a prison term of one year and one day followed by two years of supervised release. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Tropeano an opportunity to dispute these allegations, and to determine what, if any, remedial sanctions against Tropeano are appropriate and in the public interest pursuant to Section 15(b) of the Exchange Act. The Commission directed that an administrative law judge issue an initial decision in this matter within 210 days from the date of service of the Order Instituting Proceedings. (Rel. 34-50299; File No. 3-11624) COMMISSION BARS FORMER GENERAL COUNSEL OF BOSTON INVESTMENT FIRM FROM ASSOCIATION WITH ANY BROKER-DEALER OR INVESTMENT ADVISOR On September 1, the Commission barred Charles B. Spadoni (Spadoni) of West Hartford, Connecticut, from association with any broker, dealer or investment adviser. Spadoni served as vice-president and general counsel of Triumph Capital Group, Inc. (Triumph), a Boston investment firm during 1997 through about July 2003. On March 9, 2004, the Commission instituted public administrative proceedings pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers Act of 1940 against Spadoni. The Order Instituting Proceedings (OIP) alleged that on October 10, 2000, Spadoni and others were indicted for their roles in a kick-back scheme involving investment of Connecticut state pension fund assets during 1998 by the then-Treasurer of Connecticut (the Treasurer). The case was filed in the United States District Court for the District of Connecticut, and is entitled U.S. v. Triumph Capital Group, Inc. et al., Criminal No. 3:00CR-217 (EBB). Among other things, the indictment charged that Spadoni and others provided consulting contracts valued at approximately $2 million to two close associates of the Treasurer as consideration for the Treasurer’s decision to increase the amount of the State of Connecticut pension fund investment with one of Triumph’s private equity funds, Triumph Connecticut II. The indictment also charged Spadoni and one other party with obstruction of justice for Spadoni’s destruction of documents in and after June 1999 relevant to a grand jury investigation concerning the investment by the State of Connecticut pension fund. The OIP also alleged that on July 16, 2003, a jury in the criminal action returned a guilty verdict against Spadoni. The jury found Spadoni guilty of: (a) one count of racketeering in violation of 18 U.S.C. § 1962(c) concerning acts of bribery and obstruction of justice; (b) one count of racketeering conspiracy in violation of 18 U.S.C. § 1962(d) concerning acts of bribery and obstruction of justice; (c) one count of theft/bribery concerning programs receiving federal funds in violation of 18 U.S.C. §§ 666(a)(2) and 2; (d) four counts of wire fraud/theft of honest services in violation of 18 U.S.C. §§ 1343, 1436, and 2; and (e) one count of obstruction of justice in violation of 18 U.S.C. §1503. The Commission’s civil injunctive action against Spadoni, filed October 10, 2000, is pending. For further information, see Litigation Release Numbers 49377 (March 9, 2004), 18461 (November 17, 2003), 18436 (October 30, 2003), 16834 (Dec. 19, 2000) and 16759 (October 10, 2000). SEC v. Paul J. Silvester et al., (United States District Court for the District of Connecticut, Civil Action No. 3:00 CV 1941 (SRU)). United States v. Triumph Capital Group et al. (United States District Court for the District of Connecticut, Criminal Action No. 3:00 CR 217 (EBB)) (Rels. 34-50300; IA-2291; File No. 3-11424) COMMISSION SEEKS ADMINISTRATIVE SANCTIONS AGAINST FRAUDSTER WHO MADE MILLIONS SELLING UNREGISTERED AND NEARLY WORTHLESS STOCK TO INVESTORS On September 1, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 against Vladislav Steven Zubkis. In the order, the Division of Enforcement (Division) alleges that on June 29, 2001, Zubkis was enjoined by the United States District Court for the Southern District of New York from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Sections 10(b), 15(b), and 15(c)(1) of the Securities Exchange Act of 1934 and Rules 10b- 5, 15c1-2, 15c1-5, and 15c1-6 thereunder. In the underlying civil injunctive action, the Commission had alleged, among other things: that from June 1993 through at least May 1996, Zubkis orchestrated a fraudulent scheme to sell unregistered securities of Stella Bella Corporation, USA, now known as International Brands, Inc. (“IBI”), to investors through Z3 Capital Corporation (“Z3”), an unregistered broker- dealer. Zubkis caused IBI to issue more than 5,000,000 shares of common stock from October 1994 to May 1996. At least 2,100,000 of these shares were sold directly to investors. IBI was a penny stock. Zubkis controlled Z3, which sold at least 1,600,000 shares of IBI to investors. Zubkis also caused Z3 to issue, offer, and sell “Triple Crown Units” (“TCU”) pursuant to a private placement memorandum to investors. There were no registration statements filed with the Commission or in effect as to the IBI and TCU securities sold to investors, and no exemptions or safe-harbors from registration were available for those sales. Zubkis and the Z3 salespeople also made material misrepresentations to investors who purchased the IBI common stock and TCU securities. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide the Respondent the opportunity to dispute these allegations, and to determine what remedial sanctions, if any, are appropriate. The Commission directed that an administrative law judge issue an initial decision no later than 210 days from the date of service of this order. (Rel. 34-50301; File No. 3-11625) IN THE MATTER OF JOHN CARLEY, MARK DOHLEN, EUGENE GEIGER, PAUL GILES, ROY GOULD, THOMAS KAUFMANN, ALFRED PEEPER, EDWARD PRICE, CHRISTOPHER ZACHARIAS, LE FOND MONDIAL D’INVESTISSEMENT S.A., AND SPENCER EDWARDS, INC. RESPONDENTS On September 1, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933, and Sections 15(b) and 21C of the Securities Exchange Act of 1934 against John A. Carley, Mark N. Dohlen, Eugene C. Geiger, Paul A. Giles, Roy E. Gould, Thomas A. Kaufmann, Alfred Peeper, Edward H. Price, Christopher H. Zacharias, Le Fond Mondial D’Investissement S.A., and Spencer Edwards, Inc. The Order alleges that four officers of Starnet Communications International, Inc. (Starnet), John A. Carley, Mark N. Dohlen, Paul A. Giles, and Christopher H. Zacharias, enriched themselves by selling millions of dollars of Starnet stock without making required disclosures concerning the sales and without registering the sales as required. The Order also alleges that Alfred Peeper (Peeper) and Roy E. Gould (Gould) directed resales of securities purportedly issued under Regulation S of the Securities Act into the United States in violation of Section 5 of the Securities Act and caused and/or aided and abetted the Starnet officers’ antifraud violations. According to the allegations in the Order, the Starnet officers, Peeper and Gould also failed to file accurate reports, and in some cases filed false reports, showing their beneficial ownership of Starnet securities. The Order also alleges that Eugene C. Geiger (Geiger) and Thomas A. Kaufmann (Kaufmann) facilitated the unlawful sales of Starnet stock in their capacities as registered representatives of Spencer Edwards, Inc. (Spencer Edwards). The Order also alleges that Edward H. Price and Spencer Edwards failed reasonably to supervise Geiger and Kaufmann. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide the Respondents an opportunity to dispute these allegations, and to determine what, if any, remedial sanctions are appropriate and in the public interest. The Order requires the Administrative Law Judge to issue an initial decision no later than 300 days from the date of service of this Order, pursuant to Rule 360(a)(2) of the Commission’s Rules of Practice. (Rels. 33-8480; 34-50303; File No. 3-11626) SEC SETTLES CIVIL FRAUD CHARGES FILED AGAINST KEVIN HANNON, FORMER CHIEF OPERATING OFFICER OF ENRON BROADBAND SERVICES Hannon To Pay $3.2 Million; Agrees To Cooperate In Ongoing Investigation On August 31, the Commission settled civil fraud charges filed against Kevin P. Hannon, former Chief Operating Officer of Enron Broadband Services (EBS). The complaint, filed on May 1, 2003, in the U.S. District Court in Houston, charged Hannon and other executives from EBS with fraud and insider trading. Without admitting or denying the allegations in the Commission’s complaint, Hannon has agreed to be enjoined permanently from violating Section 10(b) of the Securities Exchange Act of 1934 and Exchange Act Rule 10b-5, and to be barred permanently from acting as an officer or director of a public company. The Commission settled its action in coordination with the Justice Department’s Enron Task Force, which entered into a plea agreement with Hannon on related criminal charges. In resolving the parallel civil and criminal proceedings, Hannon has agreed to pay disgorgement and a civil penalty totaling $3.2 million and to cooperate with the government’s continuing investigation. As alleged in the Commission’s complaint, Hannon and other EBS executives engaged in a wide-ranging fraudulent scheme to, among other things, inflate the value of Enron stock through a series of false and misleading statements and the omission of material information in such public statements about the technology, financial condition, performance and value of EBS. The false and misleading statements by Hannon and others were made in press releases over a two-year period as well as in presentations and statements made at Enron’s annual analyst conferences in January 2000 and 2001. As a result of the false statements, Enron’s stock price was artificially inflated. Hannon then sold large amounts of Enron stock at the inflated levels, at a time when he knew that the statements were false and misleading and when he was in possession of material non-public information concerning the true status of EBS’ technology and commercial success. The Commission’s investigation is continuing. [SEC v. Kevin P. Hannon, et al., Civil Action No. H-03-0905 (Harmon) (S.D.Tx.)] (LR-18862; AAE Rel. 2091) SEC ACTION AGAINST BAKER HUGHES INCORPORATED’S FORMER CHIEF FINANCIAL OFFICER AND CONTROLLER IS CONCLUDED On Sept. 11, 2001, the Commission filed a complaint against Eric Mattson and James Harris alleging that they violated Sections 30A and 13(b)(5) of the Securities Exchange of 1934 (Exchange Act) and Rule 13b2-1 thereunder, and aided and abetted Baker Hughes Incorporated’s violations of Sections 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act. Specifically the Commission alleged that Eric L. Mattson, the former Chief Financial Officer of Baker Hughes, and James W. Harris, Baker Hughes' former Controller, authorized the payment of a bribe of $75,000, through KPMG-Siddharta Siddharta & Harsono ("KPMG-SSH"), Baker Hughes’ agent and accountant in Indonesia, to a local government official in Indonesia. On Sept. 9, 2002, the United States District Court for the Southern District of Texas, Houston Division, dismissed the Commission’s Section 30A antibribery claim. On January 28, 2003, on joint motion of the parties, the court dismissed the Commission’s remaining books and records and internal controls claims with prejudice and rendered its “final judgment.” On March 25, 2003, the Commission filed a notice of appeal from this order dismissing the Commission’s Section 30A antibribery claim. Pursuant to the Commission’s unopposed motion filed on July 13, 2004, the Fifth Circuit Court of Appeals on July 14, 2004, dismissed the appeal filed by the Commission, and the litigation in this matter was concluded. [SEC v. Eric L. Mattson and James W. Harris, Civil Action No. H-01-3106 (S.D. Tex.)] (LR-18863; AAE Rel. 2092) COURT ISSUES FINAL JUDGMENTS ENJOINING AND RESTRAINING DEFENDANTS THOMAS CAVANAGH, FRANK NICOLOIS AND U.S. MILESTONE FROM VIOLATING THE REGISTRATION AND ANTI-FRAUD PROVISIONS OF FEDERAL SECURITIES LAWS AND OTHER DEFENDANTS FROM VIOLATING THE REGISTRATION PROVISIONS Final Judgments Order Remaining Defendants and Relief Defendants to Pay a Total of $3,375,000 in Civil Penalties and $15,061,333 in Disgorgement On August 27, 2004, the Honorable Denise L. Cote of the U.S. District Court for the Southern District of New York issued final judgments against the remaining defendants and relief defendants in the case, bringing to a complete adjudication the Commission’s complaint filed on March 13, 1998, as amended on July 31, 1998. The final judgments require defendants Thomas Edward Cavanagh, Frank Nicolois and U.S. Milestone to pay disgorgement of $15,061,333 for the benefit of defrauded investors and civil penalties of $1 million apiece. Additionally, each of these three defendants has been permanently enjoined and restrained from violating the registration provisions of Sections 5(a) and 5(c) of the Securities Act of 1933 (Securities Act) and the anti-fraud provisions of Section 17(a) of the Securities Act and Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder. The required disgorgement of over $15 million consists of all unpaid disgorgement in this case, and may be reduced by payments, if any, by the other remaining defendants and relief and relief defendants. The final judgments similarly order defendants Thomas R. Brooksbank, James Everett Franklin and Thomas A. Hantges each to pay a civil penalty of $125,000, and to disgorge, jointly and severally, $1,414.816.87. In addition, defendants Brooksbank, Franklin and Hantges were ordered to disgorge, individually, $19,961, $52,243, and $312,530, respectively. The Court also permanently enjoined and restrained these three defendants from violating the registration provisions of Sections 5(a) and 5(c) of the Securities Act. The final judgments also order relief defendants Karen Cavanagh, Beverly Nicolois and Cromlix LLC to disgorge, jointly and severally, $639,374, and relief defendant Edward Kaufer to disgorge $217,033. Ms. Cavanagh and Ms. Nicolois are the respective spouses of defendants Cavanagh and Nicolois. [SECv. Cavanagh, et al., 98 Civ. 1818 (DLC) SDNY] (LR-18864) INVESTMENT COMPANY ACT RELEASES DEREGISTRATIONS UNDER THE INVESTMENT COMPANY ACT Orders have been issued under Section 8(f) of the Investment Company Act declaring that each of the following has ceased to be an investment company: First Western SBLC, Inc. [File No. 811-3782] (Rel. IC-26585; August 30, 2004) Western Financial Capital Corporation [File No. 811-3781] (Rel. IC-26586; August 30, 2004) PMC Investment Corporation [File No. 811-5036] (Rel. IC-26587; August 30, 2004) STANDARDS SETTING BOARDS FINAL RULES The Commission approved proposed rules (PCAOB-2004-04) submitted by the Public Company Accounting Oversight Board relating to its oversight of non-U.S. registered public accounting firms and the PCAOB’s assistance to non-U.S. authorities in their oversight of U.S. public accounting firms. Publication of the approval order in the Federal Register is expected during the week of September 6. (Rel. 34-50291) 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: . N-2 MuniHoldings Fund III, 800 SCUDDERS MILL RD, PLAINSBORO, NJ, 08536, 609-282-5904 - 66,667 ($1,000,005.00) Other, (File 333-118676 - Aug. 31) (BR. 17) S-3 EAST WEST BANCORP INC, 415 HUNTINGTON DRIVE, SAN MARINO, CA, 91108, 6267995700 - 0 ($42,297,120.00) Equity, (File 333-118677 - Aug. 31) (BR. 07) S-8 KYOCERA CORP, 6, TAKEDA TOBADONO-CHO, FUSHIMI-KU, KYOTO, M0, 612-8501, 81-75-604-3500 - 0 ($6,590,700.00) Equity, (File 333-118678 - Aug. 31) (BR. 36) S-4 SPEEDWAY MOTORSPORTS INC, US HIGHWAY 29 NORTH, PO BOX 600, CONCORD, NC, 28026, 7044553239 - 0 ($100,000,000.00) Non-Convertible Debt, (File 333-118679 - Aug. 31) (BR. 05) F-6 SEGA CORPORATION/FI, 2 12 HANEDA 1 CHOME, OTA KU, TOKYO 144, JAPAN, M0, 00000, 10,000,000 ($500,000.00) ADRs/ADSs, (File 333-118680 - Aug. 31) (BR. ) S-8 CAPITAL SOUTHWEST CORP, 12900 PRESTON RD STE 700, DALLAS, TX, 75230, 9722338242 - 140,000 ($10,768,800.00) Debt Convertible into Equity, (File 333-118681 - Aug. 31) (BR. 16) SB-2 MOBILE REACH INTERNATIONAL INC, 9194696997 - 11,326,144 ($1,836,545.66) Equity, (File 333-118682 - Aug. 31) (BR. 09) S-8 SCAN OPTICS INC, 169 PROGRESS DR, MANCHESTER, CT, 06040, 8606457878 - 9,862,197 ($2,761,927.32) Equity, (File 333-118683 - Aug. 31) (BR. 03) S-8 SEQUA CORP /DE/, 200 PARK AVE, NEW YORK, NY, 10166, 2129865500 - 0 ($2,574,000.00) Equity, (File 333-118684 - Aug. 31) (BR. 05) S-8 BEVERLY NATIONAL CORP, 240 CABOT ST, BEVERLY, MA, 01915, 9789222100 - 0 ($799,056.78) Equity, (File 333-118686 - Aug. 31) (BR. 07) S-3 ZIX CORP, 2711 NORTH HASKELL AVENUE, SUITE 2300, LB 36, DALLAS, TX, 75204-2960, 214-370-2000 - 0 ($5,773,331.80) Equity, (File 333-118687 - Aug. 31) (BR. 03) S-8 IMPCO TECHNOLOGIES INC, 16804 GRIDLEY PLACE, CERRITOS, CA, 90701, 5628606666 - 0 ($7,568,000.00) Equity, (File 333-118689 - Aug. 31) (BR. 05) S-3 CHARLES RIVER ASSOCIATES INC, 200 CLARENDON STREET, T-33, BOSTON, MA, 02116, 6174253000 - 0 ($90,000,000.00) Debt Convertible into Equity, (File 333-118691 - Aug. 31) (BR. 37) S-8 NEWMONT MINING CORP /DE/, 1700 LINCOLN STREET, DENVER, CO, 80203, 303-863-7414 - 6,000,000 ($259,530,000.00) Equity, (File 333-118693 - Aug. 31) (BR. 04) S-8 TECHTEAM GLOBAL INC, 27335 W. ELEVEN MILE ROAD, SOUTHFIELD, MI, 48034, 248-357-2866 - 0 ($910,765.00) Equity, (File 333-118694 - Aug. 31) (BR. 03) S-3 AEGIS ASSET BACKED SECURITIES CORP, 0 ($1,000,000.00) Asset-Backed Securities, (File 333-118695 - Aug. 31) (BR. 07) S-8 DADE BEHRING HOLDINGS INC, 1717 DEERFIELD RD, DEERFIELD, IL, 60015, 8472675300 - 0 ($174,825,375.00) Equity, (File 333-118696 - Aug. 31) (BR. 01) S-3 SOMERA COMMUNICATIONS INC, 5383 HOLLISTER AVENUE, SANTA BARBARA, CA, 93111, 8056813322 - 8,000,000 ($10,800,000.00) Equity, (File 333-118697 - Aug. 31) (BR. 36) S-3 PARADYNE NETWORKS INC, 8545 126TH AVE N, PO BOX 2826, LARGO, FL, 33773, 7275302000 - 1,612,904 ($7,435,487.44) Equity, (File 333-118698 - Aug. 31) (BR. 36) S-3 UNITED THERAPEUTICS CORP, 1110 SPRING ST, SILVER SPRING, MD, 20910, 3016089292 - 0 ($18,044,958.00) Equity, (File 333-118699 - Aug. 31) (BR. 01) S-8 BON TON STORES INC, 2801 E MARKET ST, YORK, PA, 17402-2406, 7177577660 - 1,500,000 ($19,935,000.00) Equity, (File 333-118700 - Aug. 31) (BR. 02) N-2 GABELLI UTILITY TRUST, 1 CORPORATE CENTER, RYE, NY, 10580, 9149215083 - 100,000 ($976,000.00) Equity, (File 333-118701 - Aug. 31) (BR. 22) S-8 QUEBECOR WORLD INC, 612 ST JACQUES ST, MONTREAL QUEBEC CANA, E6, 00000, 5149540101 - 0 ($43,360,000.00) Other, (File 333-118702 - Aug. 31) (BR. 05) S-8 ACT TELECONFERENCING INC, 1658 COLE BLVD, STE 130, GOLDEN, CO, 80401, 3032359000 - 0 ($1,995,000.00) Equity, (File 333-118703 - Aug. 31) (BR. 37) S-8 AVID TECHNOLOGY INC, METROPOLITAN TECHNOLOGY PARK, ONE PARK WEST, TEWKSBURY, MA, 01876, 9786406789 - 0 ($6,011,340.00) Equity, (File 333-118704 - Aug. 31) (BR. 36) S-8 QUANTUM FUEL SYSTEMS TECHNOLOGIES WORLDWIDE INC, 0 ($4,600,965.00) Equity, (File 333-118705 - Aug. 31) (BR. 05) S-3 ATMOS ENERGY CORP, 1800 THREE LINCOLN CTR, 5430 LBJ FREEWAY, DALLAS, TX, 75240, 9729349227 - 0 ($2,200,000,000.00) Other, (File 333-118706 - Aug. 31) (BR. 02) S-8 ECOST COM INC, 2555 WEST 190TH ST SUITE 106, TORRANCE, CA, 90504, 3102254044 - 0 ($41,204,520.00) Equity, (File 333-118707 - Aug. 31) (BR. 02) S-3 MCF CORP, 4152485600 - 0 ($9,249,323.00) Equity, (File 333-118708 - Aug. 31) (BR. 07) S-8 ATLANTIC SYNERGY INC, 500 N RAINBOW BLVD ST 300, LAS VEGAS, NV, 89107, 750,000 ($262,500.00) Equity, (File 333-118709 - Aug. 31) (BR. 03) 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 FINANCIAL CORP/DE DE 8.01,9.01 08/30/04 ABFC Asset-Backed Certificates, Serie DE 8.01,9.01 08/25/04 ADESA INC 8.01,9.01 08/31/04 ADVANCED INTEGRATED MANAGEMENT SERVIC UT 4.01 08/27/04 AEGIS ASSET BACKED SECURITIES CORP DE 8.01 08/27/04 AIR PRODUCTS & CHEMICALS INC /DE/ DE 5.02 08/31/04 AKORN INC LA 7.01,9.01 08/31/04 AKORN INC LA 1.01,9.01 08/26/04 ALBERTSONS INC /DE/ DE 2.02 08/31/04 ALFA CORP DE 1.01,9.01 08/31/04 ALLSTATE LIFE GLOBAL FUNDING DE 8.01 08/25/04 ALTEON INC /DE DE 4.01 08/26/04 AMERICAN ECOLOGY CORP DE 3.03 08/30/04 AMERICAN ELECTRIC POWER CO INC NY 8.01,9.01 08/30/04 AMERICAN FINANCIAL GROUP INC OH 8.01,9.01 08/25/04 AMERICAN SPECTRUM REALTY INC MD 8.01,9.01 08/30/04 AMERICAN WOODMARK CORP VA 3.03,5.03,7.01,9.01 08/31/04 AMERICREDIT CORP TX 5.02 08/31/04 AMERIGAS PARTNERS LP DE 1.01,9.01 08/30/04 AMERIRESOURCE TECHNOLOGIES INC DE 2.01 08/26/04 AMERISERV FINANCIAL INC /PA/ PA 5.03 08/31/04 AMERIVEST PROPERTIES INC MD 1.01,2.03,9.01 08/25/04 ANADYS PHARMACEUTICALS INC 5.02 08/25/04 AQUA AMERICA INC PA 7.01,8.01,9.01 08/27/04 ARGENT SECURITIES INC 8.01,9.01 08/30/04 ARGENT SECURITIES INC 8.01,9.01 08/30/04 ASIA PAYMENT SYSTEMS NV 7.01,9.01 08/30/04 ASPEN INSURANCE HOLDINGS LTD D0 1.01,9.01 08/30/04 ATMOS ENERGY CORP TX 8.01,9.01 06/17/04 AUDIBLE INC 1.01,9.01 08/30/04 AUTOCORP EQUITIES INC 1.01,2.01,5.01,5.02,9.01 08/20/04 BAKBONE SOFTWARE INC 2.02,9.01 08/30/04 BANC OF AMERICA FUNDING CORP MORT PAS DE 9.01 08/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 9.01 08/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 9.01 08/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 9.01 08/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 9.01 08/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 9.01 08/25/04 BANK OF AMERICA MORTGAGE SEC INC MOR DE 9.01 08/25/04 BANK OF AMERICA MORTGAGE SEC INC MOR DE 9.01 08/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE 9.01 08/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE 9.01 08/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE 9.01 08/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE 9.01 08/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE 9.01 08/25/04 BANK OF AMERICA MORTGAGE SECURITIES I DE 9.01 08/25/04 BANK OF AMERICA MORTGAGE SECURITIES I DE 9.01 08/25/04 BANKNORTH GROUP INC/ME ME 1.01,9.01 08/25/04 BANKUNITED FINANCIAL CORP FL 5.02,9.01 08/27/04 BEAR STEARNS ARM TRUST MORTGAGE PASS 8.01,9.01 08/25/04 BEAR STEARNS ARM TRUST MORTGAGE PASS NY 8.01,9.01 08/25/04 BEAR STEARNS ARM TRUST, MORTGAGE PASS DE 8.01,9.01 08/25/04 BEAR STEARNS ARM TRUST, MORTGAGE PASS DE 8.01,9.01 08/25/04 BERRY PETROLEUM CO DE 7.01 08/31/04 BLACK WARRIOR WIRELINE CORP DE 2.01,7.01 08/06/04 BLACKHAWK BANCORP INC WI 5.02 08/24/04 BLACKHAWK BANCORP INC WI 5.02,9.01 08/26/04 BNCCORP INC DE 5.02 08/25/04 BOTTOMLINE TECHNOLOGIES INC /DE/ DE 1.01,5.02 08/26/04 BOWNE & CO INC DE 5.02 08/30/04 BROADVISION INC DE 5.02,8.01,9.01 07/12/04 CANARGO ENERGY CORP DE 1.01,2.03,3.02,8.01,9.01 08/31/04 CANDIES INC DE 1.01 08/25/04 CARRIZO OIL & GAS INC TX 4.01,9.01 08/25/04 CATAPULT COMMUNICATIONS CORP CA 1.01 08/31/04 CATERPILLAR FINANCIAL FUNDING CORP NV 8.01,9.01 08/25/04 CATERPILLAR FINANCIAL SERVICES CORP DE 7.01 08/31/04 CATERPILLAR FINANCIAL SERVICES CORP DE 7.01 08/31/04 AMEND CCC INFORMATION SERVICES GROUP INC DE 8.01,9.01 08/31/04 CENDANT MORTGAGE CAPITAL LLC DE 8.01,9.01 08/31/04 CENTRAL PACIFIC FINANCIAL CORP HI 5.02 08/25/04 CGI HOLDING CORP NV 4.01,8.01,9.01 08/31/04 CHARLES RIVER ASSOCIATES INC MA 8.01,9.01 08/31/04 CHARTER ONE FINANCIAL INC DE 5.01,9.01 08/31/04 CHECKERS DRIVE IN RESTAURANTS INC /DE DE 7.01 08/27/04 CHECKERS DRIVE IN RESTAURANTS INC /DE DE 7.01 08/30/04 China Mineral Acquisition CORP 8.01,9.01 08/30/04 CHINA NETTV HOLDINGS INC NV 8.01 08/23/04 CHOICE ONE COMMUNICATIONS INC DE 1.01,5.01,9.01 08/30/04 CITIGROUP GLOBAL MARKETS HOLDINGS INC NY 9.01 08/30/04 CITIGROUP INC DE 9.01 08/31/04 CMS ENERGY CORP MI 2.01,9.01 08/17/04 COFFEE PACIFICA INC NV 5.02 08/30/04 COLLEGIATE PACIFIC INC DE 2.02 08/31/04 COLLINS & AIKMAN CORP DE 2.03,9.01 08/26/04 COMMAND SECURITY CORP NY 5.02,8.01,9.01 08/27/04 CONCORD CAMERA CORP NJ 5.02 08/28/04 COPPER MOUNTAIN NETWORKS INC DE 8.01,9.01 08/31/04 CRAWFORD & CO GA 5.02,9.01 08/26/04 CREDIT SUISSE FIRST BOSTON MORT SEC H DE 8.01,9.01 08/25/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 08/27/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 9.01 08/31/04 Credit Suisse First Boston Mortgage S DE 8.01,9.01 08/25/04 Credit Suisse First Boston Mortgage S DE 8.01,9.01 08/25/04 Credit Suisse First Boston Mortgage S DE 8.01,9.01 08/25/04 CRT PROPERTIES INC FL 7.01,9.01 08/26/04 CSFB MORT SEC CORP COMM MORT PAS THR DE 8.01 08/25/04 CSFB MORTGAGE BACKED PASS THR CERTS S DE 8.01,9.01 08/25/04 CSFB MORTGAGE BACKED PASS THR CERTS S DE 8.01,9.01 08/25/04 CSFB Mortgage-Backed Pass-Through Cer DE 8.01,9.01 08/24/04 CSFB MORTGAGE-BACKED PASS-THROUGH CER DE 8.01,9.01 08/25/04 CSFB MORTGAGE-BACKED PASS-THROUGH CER DE 8.01,9.01 08/25/04 CSFB MORTGAGE-BACKED PASS-THROUGH CER DE 8.01,9.01 08/25/04 CSFB MTG BACKED P/T CERTIFICATES SERI 8.01,9.01 08/25/04 CULP INC NC 1.01 08/26/04 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 08/25/04 CWALT INC ALTERNATIVE LOAN TRUST 2004 9.01 08/25/04 CWALT INC MORTGAGE PASS THR CERTS SER 9.01 08/25/04 CWALT INC MORTGAGE PASS THR CERTS SER 9.01 08/25/04 CWALT INC MORTGAGE PASS THR CERTS SER DE 9.01 08/25/04 CWMBS INC DE 9.01 08/30/04 CWMBS INC DE 8.01,9.01 08/27/04 CWMBS INC CHL MORTGAGE PASS THROUGH T DE 9.01 08/25/04 CWMBS INC CHL MORTGAGE PASS THROUGH T DE 9.01 08/25/04 CWMBS INC CHL MORTGAGE PASS THROUGH T DE 9.01 08/25/04 CWMBS INC MORTGAGE PASS THROUGH TRUST DE 9.01 08/25/04 CWMBS INC MORTGAGE PASS THROUGH TRUST DE 9.01 08/25/04 CYTOGENIX INC NV 4.01,9.01 08/31/04 AMEND DAG MEDIA INC NY 1.01,2.01,9.01 08/24/04 DATAMEG CORP NY 4.02,7.01,9.01 08/31/04 DELTIC TIMBER CORP DE 2.03 08/26/04 DEX MEDIA INC DE 7.01 08/31/04 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 08/30/04 DIASYS CORP DE 5.02 08/25/04 DOGS INTERNATIONAL NV 8.01 08/27/04 DOLLAR FINANCIAL GROUP INC NY 2.02,9.01 08/27/04 DONALDSON CO INC DE 2.02,7.01,9.01 08/31/04 DOWNEY FINANCIAL CORP DE 5.02,9.01 08/30/04 DVL INC /DE/ DE 4.01,9.01 08/24/04 DWANGO NORTH AMERICA CORP NV 3.02,3.03,5.03,9.01 08/25/04 EDUCATION FUNDING CAPITAL TRUST-IV DE 8.01,9.01 08/20/04 EMPYREAN COMMUNICATIONS INC NV 5.02 08/18/04 AMEND ENDO NETWORKS INC TX 4.01,9.01 08/31/04 ENTEGRIS INC MN 8.01,9.01 08/16/04 ESTERLINE TECHNOLOGIES CORP DE 2.01,9.01 08/27/04 EVOLVING SYSTEMS INC DE 7.01 08/27/04 FINANCE AMERICA MORTGAGE LOAN TRUST 2 DE 8.01,9.01 08/25/04 FINANCIAL ASSET SEC CORP FIRST FRANK DE 8.01,9.01 08/25/04 FIRST ACCEPTANCE CORP /DE/ DE 5.02 08/26/04 First Franklin Mortgage Loan Trust 20 DE 8.01,9.01 08/25/04 FIRST HORIZON ABS NOTES SERIES 2004-H TN 9.01 08/25/04 First Horizon ABS Notes Series 2004-H DE 9.01 08/25/04 FIRST HORIZON ASSET SEC MORT PAS THR DE 9.01 08/25/04 FIRST HORIZON ASSET SEC MORT PAS THR DE 9.01 08/25/04 FIRST HORIZON ASSET SEC MORT PAS THR DE 9.01 08/25/04 First Horizon Asset Sec Mort Pas Thr DE 9.01 08/25/04 First Horizon Asset Sec Mort Pas Thr DE 9.01 08/25/04 FIRST HORIZON ASSET SEC MORT PAS THR DE 9.01 08/25/04 FIRST HORIZON ASSET SEC MORT PAS THR DE 9.01 08/25/04 FIRST HORIZON ASSET SEC MORT PAS THR DE 9.01 08/25/04 First Horizon Asset Sec Mort Pas Thr DE 9.01 08/25/04 FIRST HORIZON ASSET SECURITIES INC MO NY 9.01 08/25/04 FIRST HORIZON ASSET SECURITIES INC MO DE 9.01 08/25/04 FIRST HORIZON ASSET SECURITIES MORTGA DE 9.01 08/25/04 FIRST NIAGARA FINANCIAL GROUP INC DE 8.01,9.01 08/31/04 FRANKLIN STREET PROPERTIES CORP /MA/ 8.01,9.01 08/31/04 FREMONT HOME LOAN TRUST 2004-B DE 8.01,9.01 08/25/04 FREMONT MORTGAGE SECURITIES CORP DE 8.01,9.01 08/30/04 FUELCELL ENERGY INC DE 2.02,9.01 08/30/04 GADZOOKS INC TX 5.02,9.01 08/25/04 GALAXY MINERALS INC FL 5.01 08/19/04 GENERAL CABLE CORP /DE/ DE 8.01,9.01 08/30/04 GENERAL MOTORS ACCEPTANCE CORP DE 7.01,9.01 08/31/04 GLIMCHER REALTY TRUST MD 1.01,9.01 08/30/04 GLOBAL DIGITAL SOLUTIONS INC NJ 8.01 08/06/04 GLOBAL ENVIRONMENTAL ENERGY COPORATIO C5 3.03,5.03,8.01,9.01 08/27/04 GMAC EDUCATION LOAN FUNDING TRUST I DE 5.02,8.01,9.01 08/25/04 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 08/31/04 GREEN POWER ENERGY HOLDINGS CORP DE 1.02,8.01 08/25/04 GS Mortgage GSAMP Trust 2004-SEA2 DE 8.01,9.01 08/25/04 GS MORTGAGE SEC CORP MORT PASS THR CE DE 8.01,9.01 08/25/04 GS MORTGAGE SEC CORP MORTGAGE PASS TH DE 8.01,9.01 08/25/04 GS MORTGAGE SECURITIES CORP FREMONT H DE 8.01,9.01 08/25/04 GS MORTGAGE SECURITIES CORP GSAMP TRU DE 8.01,9.01 08/25/04 GS MORTGAGE SECURITIES CORP GSR MORTG DE 8.01,9.01 08/25/04 GSR Mortgage Loan Trust 2004-6F DE 8.01,9.01 08/25/04 HANCOCK JOHN LIFE INSURANCE CO MA 8.01,9.01 08/31/04 HARTCOURT COMPANIES INC UT 1.02 08/26/04 HEALTH NET INC DE 1.01,5.02 08/26/04 HEARTLAND FINANCIAL USA INC DE 8.01,9.01 08/31/04 HOLLINGER INTERNATIONAL INC DE 8.01 08/30/04 HOME EQUITY MORTGAGE PASS-THROUGH CER DE 8.01,9.01 08/25/04 HOMEBANC CORP GA 5.02,9.01 08/26/04 ICON HEALTH & FITNESS INC DE 2.02,7.01 05/31/04 IMEDIA INTERNATIONAL INC DE 2.02,9.01 08/31/04 IN STORE MEDIA SYSTEMS INC NV 8.01,9.01 07/01/04 INERGY L P DE 8.01,9.01 08/30/04 INFORMATION HOLDINGS INC DE 8.01,9.01 08/31/04 INLAND WESTERN RETAIL REAL ESTATE TRU MD 2.01,8.01 08/25/04 INTEGRATED SECURITY SYSTEMS INC DE 8.01,9.01 08/20/04 INTERNATIONAL PAPER CO /NEW/ NY 1.01,2.03 08/26/04 ITRON INC /WA/ WA 8.01,9.01 08/31/04 KFORCE INC FL 1.01,9.01 08/26/04 KINGS ROAD ENTERTAINMENT INC DE 8.01 08/27/04 KV PHARMACEUTICAL CO /DE/ DE 4.01,9.01 07/06/04 LAYNE CHRISTENSEN CO DE 2.02,9.01 08/31/04 LIBERTY MEDIA INTERNATIONAL INC DE 7.01 08/31/04 LIGAND PHARMACEUTICALS INC DE 4.01,9.01 07/27/04 AMEND LITHIUM TECHNOLOGY CORP DE 3.02,9.01 08/30/04 LOUDEYE CORP DE 4.01,7.01,9.01 08/31/04 MAJESCO HOLDINGS INC DE 5.02 08/23/04 AMEND MALAN REALTY INVESTORS INC MI 8.01,9.01 08/27/04 MANAGEMENT NETWORK GROUP INC 8.01 08/25/04 MARCONI CORP PLC X0 8.01 08/31/04 MATTHEWS INTERNATIONAL CORP PA 8.01 08/27/04 MAUI LAND & PINEAPPLE CO INC HI 5.02,9.01 08/30/04 MBT FINANCIAL CORP MI 5.03,9.01 08/26/04 McCormick & Schmicks Seafood Restaura 2.02,9.01 08/26/04 MCF CORP DE 3.02,9.01 08/30/04 MEADOWBROOK INSURANCE GROUP INC MI 8.01,9.01 08/25/04 MEDIMMUNE INC /DE DE 5.05 08/25/04 MEDIWARE INFORMATION SYSTEMS INC NY 1.01,2.02 06/30/04 MERRILL LYNCH & CO INC DE 8.01,9.01 08/31/04 MERRILL LYNCH & CO INC DE 8.01,9.01 08/31/04 MERRILL LYNCH & CO INC DE 8.01,9.01 08/31/04 MERRILL LYNCH & CO INC DE 8.01,9.01 08/31/04 MERRILL LYNCH MORTGAGE LN ASST BACK C DE 8.01,9.01 08/25/04 METROPOLITAN HEALTH NETWORKS INC FL 5.02 08/26/04 MGI PHARMA INC MN 1.01 08/25/04 MGM MIRAGE DE 2.03 08/26/04 MICROWAVE FILTER CO INC /NY/ NY 5.02 08/31/04 MIDWAY GAMES INC DE 8.01,9.01 08/25/04 Morgan Stanley Capital I Trust 2004 I DE 8.01,9.01 08/30/04 AMEND MORGAN STANLEY DEAN WITTER CAPITAL I DE 8.01,9.01 08/26/04 MORTGAGE PASS THROUGH CERTIFICATES SE DE 9.01 08/25/04 MORTGAGE PASS THROUGH CERTIFICATES SE DE 9.01 08/25/04 MortgageIT Holdings, Inc. MD 2.02,9.01 08/31/04 MOSCOW CABLECOM CORP DE 1.01,2.06,8.01,9.01 08/26/04 NanoSignal CORP NV 8.01 08/31/04 NATIONAL FUEL GAS CO NJ 7.01,9.01 08/27/04 NATURAL ALTERNATIVES INTERNATIONAL IN DE 2.02,9.01 08/30/04 NAVISTAR INTERNATIONAL CORP DE 1.01,9.01 08/31/04 NELNET EDUCATION LOAN FUNDING INC NE 8.01,9.01 08/25/04 NELNET EDUCATION LOAN FUNDING INC NE 8.01,9.01 08/25/04 NELNET STUDENT LOAN FUNDING LLC 8.01,9.01 08/25/04 NELNET STUDENT LOAN FUNDING LLC 8.01,9.01 08/25/04 NEXIA HOLDINGS INC NV 8.01 08/31/04 NORTH AMERICAN SCIENTIFIC INC DE 2.05,9.01 08/27/04 NORTH FORK BANCORPORATION INC DE 8.01,9.01 08/31/04 NORTHERN BORDER PARTNERS LP DE 8.01 08/27/04 NORTHERN BORDER PIPELINE CO TX 8.01 08/27/04 NORTHWAY FINANCIAL INC NH 2.05 08/25/04 OGE ENERGY CORP OK 8.01,9.01 08/27/04 OHIO LEGACY CORP OH 2.01 08/31/04 OKLAHOMA GAS & ELECTRIC CO OK 8.01,9.01 08/27/04 ONESOURCE TECHNOLOGIES INC DE 5.03,9.01 08/26/04 ONYX ACCEPTANCE FINANCIAL CORP DE 8.01,9.01 08/26/04 OPEN SOLUTIONS INC DE 1.01,2.03,9.01 08/25/04 OPEN TEXT CORP K6 2.02 08/31/04 Park Place Securities, Inc. DE 8.01,9.01 08/30/04 PARLEX CORP MA 2.02,9.01 08/30/04 PAVILION BANCORP INC 5.02,9.01 08/27/04 PDI INC 2.01,7.01,9.01 08/30/04 PEOPLES CHOICE HOME LOAN SECURITIES C 2.01,9.01 08/26/04 PETROL OIL & GAS INC 8.01,9.01 08/26/04 PINNACLE DATA SYSTEMS INC OH 5.02,9.01 08/26/04 PIONEER DRILLING CO TX 8.01,9.01 08/31/04 PLUM CREEK TIMBER CO INC DE 1.01,9.01 08/31/04 PREFORMED LINE PRODUCTS CO OH 1.01 08/30/04 Principal Life Income Fundings Trust DE 8.01,9.01 08/16/04 Principal Life Income Fundings Trust 8.01,9.01 08/16/04 PRUDENTIAL FINANCIAL INC NJ 5.02 08/31/04 PXRE GROUP LTD 1.01,9.01 08/27/04 QUANTUM FUEL SYSTEMS TECHNOLOGIES WOR DE 2.02,9.01 08/31/04 QUESTAR GAS CO UT 8.01,9.01 08/30/04 QUESTAR PIPELINE CO UT 8.01,9.01 08/30/04 RALI 2004-QS5 DE 8.01,9.01 08/30/04 RALI Series 2004-QA2 Trust DE 8.01,9.01 08/30/04 RALI Series 2004-QS1 Trust DE 8.01,9.01 08/30/04 RALI Series 2004-QS10 Trust DE 8.01,9.01 08/30/04 RALI Series 2004-QS2 Trust DE 8.01,9.01 08/30/04 RALI Series 2004-QS8 Trust DE 8.01,9.01 08/30/04 RALI Series 2004-QS9 Trust DE 8.01,9.01 08/30/04 REDLINE PERFORMANCE PRODUCTS INC MN 1.03,2.04,3.01,5.02,8.01,9.01 08/23/04 REGAL BELOIT CORP WI 7.01 08/31/04 RELIV INTERNATIONAL INC IL 5.02 08/25/04 RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 08/30/04 RESIDENTIAL ACCREDIT LOANS INC RALI S DE 8.01,9.01 08/30/04 RESIDENTIAL ACCREDIT LOANS INC RALI S DE 8.01,9.01 08/30/04 RESUDENTIAL ACRREDIT LOANS RALI SERIE DE 8.01,9.01 08/30/04 RFC RALI Series 2004-QS6 DE 8.01,9.01 08/30/04 RFC RALI Series 2004-QS7 DE 8.01,9.01 08/30/04 RIVERSTONE NETWORKS INC DE 8.01,9.01 08/30/04 RIVIANA FOODS INC /DE/ DE 5.01,5.02,9.01 08/31/04 ROYAL GOLD INC DE 5.02 08/31/04 SAFECO CORP WA 8.01,9.01 08/30/04 SALISBURY BANCORP INC CT 8.01,9.01 08/27/04 SECURITY NATIONAL FINANCIAL CORP UT 2.01,7.01 08/31/04 AMEND SEITEL INC DE 1.01,9.01 08/31/04 SENETEK PLC /ENG/ 8.01,9.01 08/31/04 SIMMONS FIRST NATIONAL CORP AR 7.01 08/30/04 SL GREEN REALTY CORP MD 1.01 08/25/04 SM&A CA 7.01,9.01 08/30/04 SMALL WORLD KIDS INC UT 2.01,9.01 05/20/04 AMEND SOFTECH INC MA 2.02,9.01 08/30/04 SOUTHERN PERU COPPER CORP/ DE 8.01 08/31/04 SOUTHERN UNION CO DE 8.01,9.01 07/26/04 SOUTHWEST BANCORP INC OK 1.01,9.01 08/11/04 STAR SCIENTIFIC INC DE 8.01,9.01 08/31/04 STOCKERYALE INC MA 5.02,9.01 08/26/04 STRUCTURED ASSET SEC CORP MORT PASS-T DE 8.01,9.01 08/25/04 STRUCTURED ASSET SECS CORP MORT PASS- DE 8.01,9.01 08/25/04 STRUCTURED ASSET SECURITIES CORP DE 8.01 08/30/04 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 08/27/04 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 08/27/04 SUNBURST ACQUISITIONS IV INC CO 1.01,2.03,3.02,9.01 08/25/04 SUSQUEHANNA BANCSHARES INC PA 1.01,9.01 08/26/04 TANDY BRANDS ACCESSORIES INC DE 1.01,2.03,9.01 08/26/04 TC PIPELINES LP DE 8.01 08/27/04 TECHNOLOGY RESEARCH CORP FL 5.02 08/26/04 TELETOUCH COMMUNICATIONS INC DE 2.02,9.01 08/31/04 TEMPUR PEDIC INTERNATIONAL INC DE 1.01,9.01 08/31/04 TESORO PETROLEUM CORP /NEW/ DE 1.01,9.01 08/20/04 THOMAS & BETTS CORP TN 1.01,9.01 08/31/04 THQ INC DE 1.01 08/25/04 TIERONE CORP 2.01,9.01 08/27/04 TLC VISION CORP A6 8.01,9.01 08/31/04 Tornado Gold International Corp NV 5.03,8.01,9.01 08/31/04 TRANSOCEAN INC E9 7.01,9.01 08/31/04 TRICO BANCSHARES / CA 8.01,9.01 08/30/04 TRIMFAST GROUP INC NV 5.02,8.01 08/31/04 UGI CORP /PA/ PA 1.01,9.01 08/30/04 UNITED NATURAL FOODS INC DE 2.02,9.01 08/31/04 UNITED STATES LIME & MINERALS INC TX 1.01,1.02,2.03,9.01 08/25/04 UNIVERSAL SECURITY INSTRUMENTS INC MD 5.02 08/30/04 UNIZAN FINANCIAL CORP OH 7.01,9.01 08/31/04 UTAH MEDICAL PRODUCTS INC UT 8.01 08/31/04 VEECO INSTRUMENTS INC DE 1.01,9.01 08/25/04 VERITAS SOFTWARE CORP /DE/ DE 1.01,9.01 08/25/04 VERSANT CORP CA 2.02,9.01 08/31/04 VIKING CAPITAL GROUP INC UT 2.03,3.02 08/26/04 VIRGINIA COMMERCE BANCORP INC 7.01,9.01 08/30/04 VISHAY INTERTECHNOLOGY INC DE 2.05 08/27/04 Wachovia Asset Sec Series 2004 - HE1 8.01,9.01 08/25/04 WACHOVIA COMMERCIAL MORTGAGE SECURITI NC 1.01,2.01,8.01,9.01 08/30/04 WACHOVIA COMMERCIAL MORTGAGE SECURITI NC 1.01,2.01,8.01,9.01 08/30/04 WASTE CONNECTIONS INC/DE DE 5.02,9.01 08/31/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 05/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 06/15/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 07/23/04 WESTPOINT STEVENS INC DE 8.01 07/31/04 WILEY JOHN & SONS INC NY 7.01 07/31/04 WILLIAMS CONTROLS INC DE 8.01,9.01 08/30/04 WILSHIRE BANCORP INC CA 5.02,8.01,9.01 08/25/04 WILTEX A INC NV 1.01,9.01 08/26/04 WIRELESS AGE COMMUNICATIONS INC NV 7.01,9.01 08/30/04 XSUNX INC CO 3.02 08/26/04 XSUNX INC CO 3.02 08/26/04 AMEND YARC SYSTEMS CORP INC CA 3.03 08/31/04 ZALE CORP DE 2.02