SEC NEWS DIGEST Issue 2005-24 February 7, 2005 COMMISSION ANNOUNCEMENTS DONALD NICOLAISEN TO TESTIFY Donald T. Nicolaisen, Chief Accountant, will present testimony concerning “Accounting for Deferred Purchase Price Adjustments and For Derivatives and Hedging Activities” at a hearing of the House Subcommittee on Capital Markets, Insurance and Government Sponsored Enterprises on Wednesday, February 9. The hearing will begin at 10:00 a.m. in room 2128 of the Rayburn House Office Building.” REVISIONS TO EDGAR FILER MANUAL ADOPTED The Commission is adopting revisions to the Electronic Data Gathering, Analysis, and Retrieval System (EDGAR) Filer Manual to reflect updates to the EDGAR system. The revisions are being made primarily to support the Commission’s decision to implement a voluntary program for reporting financial information on EDGAR using the eXtensible Business Reporting Language (XBRL). The Commission will assess the usefulness of data tagging in general and XBRL in particular. Revisions are also being made to provide support for changes to submission types 485BPOS and 486BPOS to allow the filer to enter an Effectiveness Date which is now required; the addition of the new Exhibit EX-99.Rule23C1 for Form N-CSR and rescinding of submission types N-23C-1 and N-23C-1/A; proposed changes to submission form type 25, which the Commission has proposed to be filed electronically by a national securities exchange to delist and/or deregister a class of securities under Section 12(b) of the Exchange Act, and by an issuer to voluntarily remove a class of securities from listing on a national securities exchange and/or registration under Section 12(b); and, support to show the name change of Cincinnati Stock Exchange to National Stock Exchange. The revisions to the Filer Manual reflect changes within Volumes I, II and III, entitled “EDGAR Release 8.10 EDGARLink Filer Manual,” “EDGAR Release 8.10 N-SAR Supplement Filer Manual,” and “EDGAR Release 8.10 OnlineForms Filer Manual” respectively. The updated manual will be incorporated by reference into the Code of Federal Regulations and will be effective on Feb. 7, 2005. (Rel. 33-8528) COMMISSION MEETINGS CLOSED MEETING – TUESDAY, FEBRUARY 15, 2005 - 2:00 P.M. The subject matter of the closed meeting scheduled for Tuesday, February 15, will be: Formal orders of investigations; Institution and settlement of injunctive actions; and Institution and settlement of administrative proceedings of an enforcement nature; and a Litigation 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. COMMISSION ANNOUNCES ROUNDTABLE ON INTERNAL CONTROL REPORTING REQUIREMENTS The Commission announced today that it will host a roundtable discussion this spring regarding registrants’ and accounting firms’ experiences implementing the new reporting requirements under Section 404 of the Sarbanes-Oxley Act of 2002. The roundtable, which will include representatives of the Public Company Accounting Oversight Board (PCAOB), issuers, auditors, investors and other interested parties, is tentatively scheduled for April 2005. Section 404 and rules adopted by the Commission require all entities, both US and non-US, that file annual reports with the Commission to report to investors on management’s responsibilities to establish and maintain adequate internal controls over the company’s financial reporting process. Each report must include management’s assessment of the effectiveness of those internal controls, and Section 404 and the PCAOB’s auditing standards require the accounting firm that audits the company’s financial statements to report on management’s assessment. Chairman William H. Donaldson said, “U.S. public companies have been required to maintain internal controls, by statute, since 1977. Section 404 reinforces and thus strengthens that obligation. It offers significant long-term benefit in helping to prevent fraud and misdirection of corporate resources and in improving the accuracy of financial reporting. Companies and their auditors are required to report publicly on the effectiveness of internal controls over financial reporting and to describe any material weaknesses in such controls. This should lead to better input for management decisions and higher quality information and stronger protection for investors. While these benefits are clear, it is also important that we evaluate the implementation of our rule and the standard issued by the PCAOB to ensure that these benefits are achieved in the most effective way. Throughout this process, the Commission staff will coordinate closely with the PCAOB.” PCAOB Chairman William J. McDonough stated, “The readiness of the SEC and the PCAOB to learn from the experience of the first year of implementation of Section 404 of the Sarbanes-Oxley Act is essential to our continued fulfillment of the requirements of the Act.” Alan L. Beller, Director of the Commission’s Division of Corporation Finance, stated, “The accounting and financial reporting scandals that pre-dated the Sarbanes-Oxley Act left investors doubtful as to the reliability of public disclosure and reporting. Sarbanes-Oxley put measures in place designed to improve disclosure and reporting and investor confidence. In the long run, internal controls may be the most important single step in increasing reliability. Section 404 gives investors the ability to evaluate companies’ internal controls for the first time. We are committed to making our rules implementing Section 404 work. We are dedicated to providing that opportunity in the most effective and efficient way.” Donald T. Nicolaisen, the Commission’s Chief Accountant, said, “Over the past several months, the Commission staff has discussed with standard setters, investor groups, registrant organizations, accounting firms and others their ongoing efforts to implement Section 404. The roundtable discussions in April are part of a broader review that will continue throughout the spring timeframe. We want to know what worked well and what worked less well. The SEC and PCAOB staff are committed to working closely together to determine ways to improve the crucial internal controls process without sacrificing investor protection. We are committed to hearing from all interested parties regarding our rules and the implementation of Section 404.” The Commission further announced today that, in addition to the roundtable, it will seek written feedback from registrants, auditors and others on their experiences in implementing the Section 404 internal control reporting requirements. The Commission will post the comments on its web site. Separately, Chairman Donaldson commented on the potential impact surrounding smaller companies and foreign private issuers. At the request of Commission staff, a task force of the Committee of Sponsoring Organizations (COSO) has been established and anticipates publishing this summer additional guidance in applying COSO’s framework to smaller companies. Also, many foreign private issuers are facing regulatory and reporting challenges in addition to internal control reporting. For example, European companies are moving to prepare reports using international financial reporting standards (IFRS) for the first time in 2005. The Chairman said, “The benefits of 404 reports are too important not to do it right. An appropriate delay for these issuers might be desirable if, by waiting for smaller companies to have better guidance and for foreign private issuers to work through conversion to IFRS, it achieves more effective implementation of the internal control reporting requirements. I have asked the staff to consider recommending to the Commission an appropriate delay.” Nicolaisen added, “If a delay is provided, these companies should use the time to continue documenting and testing their internal controls. The requirement to report on internal controls will not go away and, if the staff does recommend a delay, we expect that it will be the last time that we do so.” (Press Rel. 2005-13) ENFORCEMENT PROCEEDINGS NOTICE OF PROPOSED DISTRIBUTION OF DISGORGEMENT AND CIVIL PENALTY FUNDS TO INVESTORS IN LUCENT TECHNOLOGIES INC. On February 3, the Commission moved for an order to establish a Disgorgement Fund in the amount of approximately $25,598,360.08 presently being held in the Court Registry Investment System (CRIS) account in this case. The Commission requested that the money be transferred to the account established by the Claims Administrator in In Re Lucent Technologies Inc. Securities Litigation, Case No. 00CV- 621(JAP). The Commission further proposed that the Court authorize the Claims Administrator to pay the appropriate taxes on the interest earned in the CRIS account and then distribute the funds to the class members who have qualified to receive funds under the class allocation plan approved in that action. The scope of the class includes all persons or entities that purchased Lucent common stock during the period beginning Oct. 26, 1999, through and including Dec. 20, 2000. This class period substantially overlaps with the transactions described in the Commission’s complaint, which encompassed the period December 1999 through December 2000. The Claims Administrator is The Garden City Group, Inc., 105 Maxess Road, Melville, New York 11747, Att: Neil Zola. A copy of the Commission’s motion and related papers can be found on the Commissions website. (Litigation Release No. 19062). For additional information, see SEC v. Lucent Technologies Inc., et al., Civil Action No. 04 cv 2315 (WHW) (D.N.J.), Litigation Release No. 18715 (May 17, 2004). [SEC v. Lucent Technologies, Inc., et al., Civil Action No. 04 CV 2315, WHW, D.N.J.] (LR-19062) KEITH MOHN BARRED FROM ASSOCIATION WITH ANY BROKER, DEALER, OR INVESTMENT ADVISER, WITH A RIGHT TO REAPPLY AFTER FIVE YEARS On February 7, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers Act, Making Findings, and Imposing Remedial Sanctions (Order) against Keith Mohn (Mohn). The Order finds, among other things, that the U.S. District Court for the Eastern District of Michigan enjoined Mohn from violations of the securities registration, broker-dealer registration, and antifraud provisions of the federal securities laws. The Commission’s complaint in its civil injunctive action against Mohn, Mohn Asset Management, and Mohn Financial Group alleged that Mohn, Mohn Asset Management, L.L.C., Mohn Financial Group, L.L.C. and J. Patrick Kisor (Kisor) offered and sold investments in Agave, Ltd. (Agave) and Genesis Trading Associates, L.L.C. (Genesis), raising a total of approximately $31 million. The complaint alleged that instead of investing in options, as represented to investors, Kisor misappropriated the vast majority of investor funds for personal purposes and used a significant portion of the funds for illiquid, risky investments in private companies or penny stocks. According to the complaint, when Mohn learned that Kisor was using the funds for undisclosed investments and that Kisor had misappropriated investor funds, Mohn failed to tell investors these facts. Rather, Mohn continued to send investors statements that overvalued their investments in Agave and Genesis and invested some of their funds in risky and illiquid investments in private companies, without telling investors. The Commission’s complaint also alleged that Mohn sold unregistered securities and acted as an investment adviser and unregistered broker. Based on the above, the Order bars Mohn from association with any broker, dealer, or investment adviser, with a right to reapply for association after five years to the appropriate self-regulatory organization, or if there is none, to the Commission. Mohn consented to the issuance of the Order without admitting or denying any of the allegations in the civil injunctive action. For further information, see SEC v. Keith Mohn, et al., Case No. 02-74634 (E.D. Mich.); LR-17856, and LR-19036. (Rels. 34-51141; IA-2349; File No. 3-11810) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF A PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-Amex-2004-101) submitted by the American Stock Exchange relating to the listing and trading of notes linked to the performance of the Dow Jones Industrial Average. Publication of the proposal is expected in the Federal Register during the week of February 7. (Rel. 34-51133) WITHDRAWALS GRANTED An order has been issued granting the application of The Procter & Gamble Company to withdraw its common stock, $1.00 par value, from listing and registration on the National Stock Exchange, effective at the opening of business on February 7. (Rel. 34-51138) An order has been issued granting the application of microHelix, Inc. to withdraw its common stock, no par value, and class B warrants (to purchase one share of common stock), from listing and registration on the Boston Stock Exchange, effective at the opening of business on February 7. (Rel. 34-51139) WITHDRAWAL SOUGHT A notice has been issued giving interested persons until March 1, 2005, to comment on the application of New York Health Care, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the Boston Stock Exchange. (Rel. 34-51140) 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 PLANET TECHNOLOGIES, INC, 9985 BUSINESS PARK AVE STE A, SAN DIEGO, CA, 92131, 8585495130 - 0 ($3,977,312.00) Equity, (File 333-122525 - Feb. 4) (BR. 01) F-10 ENBRIDGE INC, 3000 425 - 1ST STREET SW, CALGARY ALBERTA CANA, A0, T2P 3L8, 4032313900 - 0 ($1,000,000,000.00) Other, (File 333-122526 - Feb. 4) (BR. 04) S-4 SIX FLAGS INC, 11501 NE EXPWY, OKLAHOMA CITY, OK, 73131, 4054752500 - 0 ($195,000,000.00) Non-Convertible Debt, (File 333-122527 - Feb. 4) (BR. 05) S-8 PALMSOURCE INC, 1240 CROSSMAN AVENUE, SANTA CLARA, CA, 94086, 408-400-3000 - 300,000 ($3,033,000.00) Equity, (File 333-122528 - Feb. 4) (BR. 03) S-8 KONGZHONG CORP, 8/F TOWER A, YUETAN BUILDING, NO. 2 YUETAN NORTH STREET, BEIJING, CHINA, F4, 100045, (8610) 6808-1818 - 104,831,800 ($20,966,360.00) Equity, (File 333-122530 - Feb. 4) (BR. 08) S-1 Money Tree, Inc., 114 SOUTH BROAD STREET, BAINBRIDGE, GA, 39817, 229-246-6536 - 0 ($75,000,000.00) Non-Convertible Debt, (File 333-122531 - Feb. 4) (BR. 07) S-8 FAUQUIER BANKSHARES INC, 10 COURTHOUSE, WARREN, VA, 20186, 5403472700 - 0 ($2,462,500.00) Equity, (File 333-122532 - Feb. 4) (BR. 07) S-1 Money Tree, Inc., 114 SOUTH BROAD STREET, BAINBRIDGE, GA, 39817, 229-246-6536 - 0 ($35,000,000.00) Non-Convertible Debt, (File 333-122533 - Feb. 4) (BR. 07) S-4 WILSON BANK HOLDING CO, 623 W MAIN STREET, P.O. BOX 768, LEBANON, TN, 37087, 6154442265 - 0 ($6,283,429.20) Equity, (File 333-122534 - Feb. 4) (BR. 07) S-8 PLUMTREE SOFTWARE INC, 500 SANSOME STREET, SAN FRANCISCO, CA, 94111, 4152638900 - 0 ($12,000,066.80) Equity, (File 333-122535 - Feb. 4) (BR. 03) F-3 REDIFF COM INDIA LTD, MAHALAXMI ENGINEERING ESTATE, 1ST FLOOR, BEHIND KHILANI COLLEGE, MUMBAI, K7, 00000, 0119122444 - 40,000,000 ($40,000,000.00) Equity, (File 333-122536 - Feb. 4) (BR. 03) N-2 Eaton Vance Global Enhanced Equity Income Fund, THE EATON VANCE BUILDING, 255 STATE STREET, BOSTON, MA, 02109, 617-482-8260 - 50,000 ($1,000,000.00) Equity, (File 333-122540 - Feb. 4) (BR. 16) S-8 ULTRATECH INC, 3050 ZANKER RD, SAN JOSE, CA, 95134, 4083218835 - 0 ($14,273,949.36) Equity, (File 333-122551 - Feb. 4) (BR. 36) S-8 IMMUNOGEN INC, 128 SIDNEY ST, CAMBRIDGE, MA, 02139, 6179952506 - 0 ($8,436,000.00) Equity, (File 333-122553 - Feb. 4) (BR. 01) S-8 MERIDIAN BIOSCIENCE INC, 3471 RIVER HILLS DR, CINCINNATI, OH, 45244, 5132713700 - 650,000 ($9,834,500.00) Equity, (File 333-122554 - Feb. 4) (BR. 01) S-3 KINDER MORGAN MANAGEMENT LLC, 370 VAN GORDON STREET, LAKEWOOD, CO, 80228, 3039144752 - 413,516 ($17,256,022.68) Equity, (File 333-122555 - Feb. 4) (BR. 04) S-8 WATERS INSTRUMENTS INC, 2950 XENIUM LANE NORTH, SUITE 108, MINNEAPOLIS, MN, 55441, 5072887777 - 0 ($4,895,000.00) Equity, (File 333-122556 - Feb. 4) (BR. 36) SB-2 Neoview Holdings Inc., STE 401, 3702 SOUTH VIRGINIA STREET, #G12, RENO, NV, 89502, (778) 322-1678 - 2,000,000 ($40,000.00) Equity, (File 333-122557 - Feb. 4) (BR. 09) N-2 Clough Global Equity Fund, 1625 BROADWAY, SUITE 2200, DENVER, CO, 80202, 303-623-2577 - 0 ($1,000,000.00) Equity, (File 333-122558 - Feb. 4) (BR. 22) S-8 MAXIM INTEGRATED PRODUCTS INC, 120 SAN GABRIEL DR, SUNNYVALE, CA, 94086, 4087377600 - 24,850,000 ($962,718,500.00) Equity, (File 333-122559 - Feb. 4) (BR. 36) S-8 DARDEN RESTAURANTS INC, 5900 LAKE ELLENOR DR, ORLANDO, FL, 32809, 4072454000 - 1,500,000 ($43,785,000.00) Equity, (File 333-122560 - Feb. 4) (BR. 05) S-3 BMW FS SECURITIES LLC, 300 CHESTNUT RIDGE RD, WOODCLIFF LAKE, NJ, 07677, 2013074000 - 1 ($1.00) Non-Convertible Debt, (File 333-122561 - Feb. 4) (BR. 05) S-8 VARIAN INC, 3120 HANSEN WAY, PALO ALTO, CA, 94304-1030, 650-213-8000 - 5,000,000 ($194,700,000.00) Equity, (File 333-122562 - Feb. 4) (BR. 36) SB-2 INTERNET ACQUISITION GROUP INC, 302 CREEKSIDE CT. E., HUNTERTOWN, IN, 46748, 260-385-0338 - 28,693,630 ($85,793.63) Equity, (File 333-122563 - Feb. 4) (BR. 02) S-4 Aleris International, Inc., 5215 N OCONNOR BLVD, SUITE 1500, IRVING, TX, 75039, 9724017200 - 0 ($125,000,000.00) Non-Convertible Debt, (File 333-122564 - Feb. 4) (BR. 06) S-1 IHS Inc., 15 INVERNESS WAY EAST, ENGLEWOOD, CO, 80112, 303-790-0600 - 0 ($350,000,000.00) Equity, (File 333-122565 - Feb. 4) (BR. 03) S-8 Aleris International, Inc., 5215 N OCONNOR BLVD, SUITE 1500, IRVING, TX, 75039, 9724017200 - 0 ($17,391,000.00) Equity, (File 333-122566 - Feb. 4) (BR. 06) SB-2 NBOG BANCORPORATION INC, 1294 W RIDGE RD, STE E, GAINVILLE, GA, 30501, 7702978060 - 1,000,000 ($6,000,000.00) Equity, (File 333-122567 - Feb. 4) (BR. 07) SB-2 NUWAVE TECHNOLOGIES INC, ONE PASSAIC AVE, FAIRFIELD, NJ, 07004, 9738828810 - 0 ($9,167,205.00) Equity, (File 333-122568 - Feb. 4) (BR. 37) S-8 UNITED AMERICA INDEMNITY, LTD, PO BOX 908GT, GEORGE TOWN, GRAND CAYMAN ISLAND, GEORGE TOWN, E9, 99999, 345-949-0100 - 183,211 ($3,043,134.71) Equity, (File 333-122569 - Feb. 4) (BR. 01) S-3D MONMOUTH REAL ESTATE INVESTMENT CORP, 3499 ROUTE 9 N, SUITE 3-C, JUNIPER BUSINESS PLAZA, FREEHOLD, NJ, 07728, 7325779996 - 2,500,000 ($21,275,000.00) Equity, (File 333-122570 - Feb. 4) (BR. 08) F-3 ASPEN INSURANCE HOLDINGS LTD, 0 ($1,863,109,486.00) Unallocated (Universal) Shelf, (File 333-122571 - Feb. 4) (BR. 01) S-3 PALMSOURCE INC, 1240 CROSSMAN AVENUE, SANTA CLARA, CA, 94086, 408-400-3000 - 1,508,010 ($15,245,981.10) Equity, (File 333-122572 - Feb. 4) (BR. 03) S-8 WPT ENTERPRISES INC, 0 ($36,192,000.00) Equity, (File 333-122573 - Feb. 4) (BR. 05) SB-2 DAC TECHNOLOGIES GROUP INTERNATIONAL INC, 3200 NORTH OCEAN BLVD, FT LAUDERDALE, FL, 33308, 9543750119 - 0 ($4,065,690.75) Equity, (File 333-122574 - Feb. 4) (BR. 06) S-8 ORBIT INTERNATIONAL CORP, 80 CABOT COURT, HAUPPAUGE, NY, 11788, 7136675601 - 475,000 ($3,241,500.00) Equity, (File 333-122575 - Feb. 4) (BR. 36) S-1 Rackable Systems, Inc., 1933 MILMONT DRIVE, MILPITAS, CA, 95035, 408-240-8300 - 0 ($85,000,000.00) Equity, (File 333-122576 - Feb. 4) (BR. ) S-8 SMALL WORLD KIDS INC, 5711 BUCKINGHAM PARKWAY, CULVER CITY, CA, 90230, (310) 645-9680 - 13,800,000 ($7,038,000.00) Equity, (File 333-122577 - Feb. 4) (BR. 09) S-3 FBR Securitization, Inc., 1001 NINETEENTH STREET NORTH, ARLINGTON, VA, 22209, 703-312-9500 - 0 ($1,000,000.00) Equity, (File 333-122578 - Feb. 4) (BR. ) S-8 SYNPLICITY INC, 600 WEST CALIFORNIA AVENUE, 1, SUNNYVALE, CA, 94086, 4052156000 - 2,279,616 ($12,560,757.86) Equity, (File 333-122579 - Feb. 4) (BR. 03) S-3 LIONS GATE ENTERTAINMENT CORP /CN/, 555 BROOKSBANK AVENUE, NORTH VANCOUVER, A1, V7J3S5, 604-983-5555 - 0 ($150,000,000.00) Debt Convertible into Equity, (File 333-122580 - Feb. 4) (BR. 05) 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 ------------------------------------------------------------------------------------------------ 21ST CENTURY HOLDING CO FL 3.02 01/31/05 AASTROM BIOSCIENCES INC MI 2.02,9.01 02/04/05 AASTROM BIOSCIENCES INC MI 5.02,9.01 02/02/05 ABM INDUSTRIES INC /DE/ DE 1.01 01/31/05 ACCESSPOINT CORP /NV/ NV 5.03,8.01 12/07/04 ACCURIDE CORP DE 1.01,2.01,2.03,3.02,5.02,7.01 01/31/05 ACG HOLDINGS INC DE 7.01,9.01 02/04/05 ACS HOLDINGS INC 4.01,9.01 01/20/05 ACT TELECONFERENCING INC CO 2.02,2.05,9.01 01/07/05 AMEND ACTIVE POWER INC DE 5.02 02/02/05 ADC TELECOMMUNICATIONS INC MN 1.01,9.01 02/01/05 ADSERO CORP 2.01,5.02,9.01 01/31/05 ADVANCED ACCESSORY HOLDINGS CORP DE 1.01,5.02 01/31/05 ADVANCED DIGITAL INFORMATION CORP WA 2.05 02/01/05 ADVANTA CORP DE 1.01 02/02/05 AGILENT TECHNOLOGIES INC DE 8.01,9.01 02/03/05 AGILENT TECHNOLOGIES INC DE 1.01,9.01 02/01/05 ALADDIN SYSTEMS HOLDINGS INC NV 4.01,9.01 01/31/05 Aleris International, Inc. DE 8.01,9.01 12/08/04 Aleris International, Inc. DE 9.01 12/09/04 AMEND ALLIANT TECHSYSTEMS INC DE 1.01,9.01 01/31/05 Allis Chalmers Energy Inc. DE 4.02,9.01 02/02/05 ALTAIR NANOTECHNOLOGIES INC A6 1.01,3.02,7.01,9.01 01/28/05 AMB PROPERTY CORP MD 8.01 02/04/05 AMCAST INDUSTRIAL CORP OH 8.01 01/27/05 AMERADA HESS CORP DE 1.01 02/02/05 AMERICAN AIRLINES INC DE 8.01 02/04/05 AMERICAN AIRLINES INC DE 1.01,9.01 02/04/05 AMERICAN EAGLE OUTFITTERS INC DE 7.01,9.01 02/02/05 AMERICAN ITALIAN PASTA CO DE 8.01,9.01 02/03/05 AMERICAN SCIENCE & ENGINEERING INC MA 7.01,9.01 02/03/05 AMERICAN SCIENCE & ENGINEERING INC MA 1.01,9.01 02/04/05 AMERICAN STANDARD COMPANIES INC DE 1.01 02/02/05 AMR CORP DE 8.01 02/04/05 AMR CORP DE 1.01,9.01 02/04/05 ANCHOR BANCORP WISCONSIN INC WI 2.02,9.01 02/04/05 ANNUITY & LIFE RE (HOLDINGS), LTD. D0 1.01,2.01,2.02,9.01 01/31/05 ANTHRACITE CAPITAL INC MD 8.01,9.01 02/04/05 ANTS SOFTWARE INC DE 1.01,9.01 02/01/05 ARGAN INC DE 1.01,2.03,9.01 01/31/05 ARGONAUT GROUP INC DE 2.02,9.01 02/03/05 ARROW ELECTRONICS INC NY 7.01 02/03/04 ARTESIAN RESOURCES CORP DE 1.01 02/02/05 ASBURY AUTOMOTIVE GROUP INC DE 7.01 02/04/05 AMEND ASIA PAYMENT SYSTEMS NV 7.01,9.01 02/03/05 ASPECT MEDICAL SYSTEMS INC DE 1.01,8.01,9.01 01/31/05 ASPEN INSURANCE HOLDINGS LTD D0 7.01,9.01 02/04/05 ASPEN TECHNOLOGY INC /DE/ DE 2.02,9.01 01/31/05 ASSET BACKED SECURITIES CORP DE 8.01,9.01 02/04/05 ATLAS AMERICA INC DE 2.02,9.01 12/31/04 AUTOBYTEL INC DE 3.01 02/03/05 AUTOCARBON INC DE 8.01,9.01 01/31/05 AUTONATION INC /FL DE 1.01 01/31/05 AVITAR INC /DE/ DE 1.01,9.01 02/04/04 AVONDALE INC GA 8.01 02/03/05 BACH-HAUSER INC NV 7.01,9.01 02/04/05 Bancorp, Inc. 2.02,9.01 02/02/05 BANKATLANTIC BANCORP INC FL 2.02,9.01 02/02/05 BANKNORTH GROUP INC/ME ME 5.04,9.01 02/04/05 BEARINGPOINT INC DE 1.01 01/31/05 BECKMAN COULTER INC DE 1.01,9.01 01/31/05 BELO CORP DE 7.01,9.01 02/03/05 BIG SKY ENERGY CORP NV 3.02,5.02 01/26/05 BOND SECURITIZATION LLC DE 8.01,9.01 02/03/05 BORGWARNER INC DE 2.02 02/04/05 BOYDS COLLECTION LTD 1.01 02/04/05 BRAVO FOODS INTERNATIONAL CORP DE 3.02 01/31/05 BUCKEYE PARTNERS L P DE 9.01 02/02/05 BUCYRUS INTERNATIONAL INC DE 2.02,7.01 12/31/04 C T Holdings Inc DE 2.01,3.02,5.01,5.02,9.01 01/31/05 CAPITAL LEASE FUNDING INC 8.01,9.01 02/04/05 CAPITAL TRUST INC MD 5.02 02/02/05 CAPITOL BANCORP LTD MI 7.01 02/03/05 AMEND CAPSTONE TURBINE CORP DE 8.01 02/04/05 CARDINAL HEALTH INC OH 2.02,7.01,9.01 02/04/05 CARRIZO OIL & GAS INC TX 8.01 01/14/05 CARVER BANCORP INC DE 5.02,9.01 02/02/05 CATALINA LIGHTING INC FL 5.02 01/31/05 CATALYTICA ENERGY SYSTEMS INC DE 1.01,9.01 02/03/05 CCF HOLDING CO GA 2.02,9.01 01/13/05 CENDANT CORP DE 1.01,2.01,2.06,9.01 01/31/05 CENTER FINANCIAL CORP CA 2.02,9.01 02/02/05 CENTRAL FREIGHT LINES INC NV 2.03 01/31/05 CERTIFIED DIABETIC SERVICES INC DE 4.01 01/20/05 CHAAS ACQUISITIONS LLC DE 1.01,5.02 01/31/05 CHASE CORP MA 1.01,9.01 02/01/05 CHESAPEAKE CORP /VA/ VA 2.02,9.01 02/04/05 CHINA ENERGY SAVINGS TECHNOLOGY, INC. NV 2.01,3.02,9.01 02/01/05 CIENA CORP DE 5.02,9.01 02/04/05 CITIGROUP GLOBAL MARKETS HOLDINGS INC NY 9.01 02/04/05 CITIGROUP INC DE 1.01,9.01 01/31/05 CITY HOLDING CO WV 1.01,5.02 02/01/05 CITY HOLDING CO WV 1.01,1.02,5.02 02/01/05 AMEND CLICK COMMERCE INC 9.01 07/06/04 AMEND CLICK COMMERCE INC 9.01 04/22/04 AMEND COHU INC DE 2.02,5.03,9.01 02/01/05 COLUMBIA BANCORP MD 8.01 02/04/05 COMMAND SECURITY CORP NY 8.01,9.01 02/02/05 COMMERCE ENERGY GROUP INC DE 5.02 01/31/05 COMMUNITY BANKSHARES INC /SC/ SC 5.02,5.03,9.01 01/31/05 COMMUNITY FIRST INC TN 2.02,7.01,9.01 02/04/05 COMPUTER ASSOCIATES INTERNATIONAL INC DE 1.01,5.02,5.03,7.01,8.01,9.01 02/01/05 CONNS INC DE 2.01 01/31/05 CONSUMERS BANCORP INC /OH/ OH 2.02 02/04/05 CORNING INC /NY NY 2.02,7.01,9.01 02/04/05 CORPORATE REALTY INCOME FUND I L P DE 1.01,2.06,9.01 01/31/05 CORRECTIONAL PROPERTIES TRUST MD 5.02,9.01 02/01/05 CORVU CORP MN 1.01,2.03 02/02/05 COST PLUS INC/CA/ CA 2.02,9.01 02/03/05 CPI HOLDCO INC DE 8.01,9.01 02/04/05 CRAWFORD & CO GA 1.01,5.02,9.01 02/04/05 CURTISS WRIGHT CORP DE 2.02,9.01 02/03/05 CV THERAPEUTICS INC DE 8.01,9.01 02/03/05 CYBEX INTERNATIONAL INC NY 1.01,2.03,9.01 02/01/05 DANKA BUSINESS SYSTEMS PLC 2.02,2.05,9.01 02/04/05 DATAWATCH CORP DE 1.01,1.02,9.01 02/01/05 DAWSON GEOPHYSICAL CO TX 2.03 02/01/05 DEL MONTE FOODS CO DE 7.01,9.01 02/03/05 DELTA OIL & GAS INC CO 3.02 02/01/05 DERMA SCIENCES, INC. PA 2.03,9.01 01/31/05 DERMA SCIENCES, INC. PA 3.02 01/31/05 AMEND DIALYSIS CORP OF AMERICA FL 1.01 02/04/05 DIVIDEND CAPITAL TRUST INC MD 2.01,9.01 02/02/05 DOCUMENT SCIENCES CORP DE 2.02,9.01 02/04/05 DOLLAR FINANCIAL CORP DE 2.01,5.02,9.01 01/31/05 DONINI INC NJ 4.01 02/02/05 Dragon Gold Resources, Inc. NV 1.01,3.02 01/31/05 DREW INDUSTRIES INC DE 8.01,9.01 02/03/05 DSL NET INC DE 1.01 02/03/05 DUCOMMUN INC /DE/ DE 1.01,9.01 02/02/05 DYNEGY INC /IL/ IL 2.01,2.03,7.01,9.01 01/31/05 E TRADE FINANCIAL CORP DE 2.02 02/04/05 EARTHLINK INC DE 1.01 01/13/05 EAUTOCLAIMS, INC NV 3.02,3.03 02/03/05 ECHELON CORP DE 2.02,9.01 02/03/05 Edward II Inc NV 4.01,9.01 01/28/05 EMERSON RADIO CORP DE 2.02,9.01 02/03/05 EMPIRE DISTRICT ELECTRIC CO KS 2.02,9.01 02/03/05 ENCORE MEDICAL CORP DE 1.01,9.01 02/02/05 ENDEAVOUR INTERNATIONAL CORP NV 9.01 11/23/04 AMEND ENERGY CONVERSION DEVICES INC DE 7.01 02/04/05 ENERGY EXPLORATION TECHNOLOGIES / A0 5.01 12/22/04 ENNIS, INC. TX 1.01 02/04/05 ENTERPRISE BANCORP INC /MA/ MA 2.02,7.01,9.01 02/04/05 ENTRADA NETWORKS INC DE 1.01,9.01 01/31/05 ENZON PHARMACEUTICALS INC DE 8.01,9.01 02/03/05 ESCO TECHNOLOGIES INC MO 2.02,7.01,9.01 12/31/04 EVOLVE ONE INC DE 5.02 02/02/05 EXELON CORP PA 8.01,9.01 02/04/05 EXTENDICARE HEALTH SERVICES INC DE 1.01,2.01,2.03,9.01 01/31/05 FEATHERLITE INC MN 5.02,9.01 02/04/05 FEDERAL MOGUL CORP MI 1.01,5.02,9.01 02/02/05 FEDERAL NATIONAL MORTGAGE ASSOCIATION 1.02,9.01 01/31/05 FEDERATED INVESTORS INC /PA/ PA 2.02,9.01 02/03/05 FIRST FEDERAL FINANCIAL SERVICES INC 1.01,9.01 12/16/04 FIRST FRANKLIN MORTGAGE LOAN TRUST 20 DE 8.01,9.01 11/26/04 AMEND FIRST KEYSTONE FINANCIAL INC PA 2.02,9.01 02/03/05 FIRST NATIONAL BANCSHARES INC /SC/ SC 1.01,9.01 01/31/05 FNB FINANCIAL SERVICES CORP NC 2.02,9.01 01/31/05 FOOTSTAR INC DE 7.01,9.01 01/31/05 AMEND Fremont Home Loan Trust 2004-4 DE 2.01,8.01,9.01 01/20/04 FREMONT MORTGAGE SECURITIES CORP DE 8.01,9.01 02/04/05 FRIEDMANS INC DE 9.01 02/04/05 FRISCHS RESTAURANTS INC OH 5.02 02/02/05 FTI CONSULTING INC MD 7.01,9.01 02/01/05 GAS TRANSMISSION NORTHWEST CORP CA 5.02 01/31/05 GENE LOGIC INC DE 8.01 02/04/05 GENERAL BINDING CORP DE 1.01 02/04/05 GENERAL MOTORS CORP DE 1.01 01/31/05 GEORGIA GULF CORP /DE/ DE 1.01 02/02/05 GEORGIA GULF CORP /DE/ DE 1.01 02/02/05 AMEND GERMAN AMERICAN BANCORP IN 2.02,8.01,9.01 02/04/05 GLACIER BANCORP INC DE 2.02,7.01,9.01 02/03/05 GLATFELTER P H CO PA 1.01,9.01 01/31/05 GLOBAL MATRECHS, INC. DE 1.01,2.01,2.03,3.02,9.01 01/31/05 GOLDEN STAR RESOURCES LTD 2.02,9.01 02/02/05 GOUVERNEUR BANCORP INC DE 9.01 02/04/05 GRANDSOUTH BANCORPORATION SC 2.02,9.01 02/02/05 GRAPHON CORP/DE DE 1.01,2.01,2.04,3.02,9.01 01/31/05 GREAT PLAINS ENERGY INC MO 1.01,9.01 02/01/05 GREATER BAY BANCORP CA 5.02 01/31/05 GREENHILL & CO INC 5.02,9.01 02/04/05 GROUP 1 AUTOMOTIVE INC DE 7.01,9.01 02/03/05 HAIN CELESTIAL GROUP INC DE 2.02,9.01 02/03/05 HAMMONS JOHN Q HOTELS INC DE 7.01,9.01 02/04/05 HANOVER DIRECT INC DE 3.01,5.02,8.01,9.01 01/31/05 Harley-Davidson Motorcycle Trust 2005 NV 8.01,9.01 01/31/05 HARRAHS ENTERTAINMENT INC DE 1.01,9.01 01/31/05 HARRINGTON WEST FINANCIAL GROUP INC/C 8.01,9.01 02/04/05 HEARTLAND BANCSHARES INC /IN/ IN 2.02,9.01 02/02/05 HECLA MINING CO/DE/ DE 5.02,9.01 02/04/05 HEILIG MEYERS CO VA 8.01,9.01 02/02/05 HEMISPHERX BIOPHARMA INC DE 8.01 02/04/05 HERITAGE COMMERCE CORP CA 2.02,9.01 02/03/05 HEXCEL CORP /DE/ DE 1.01,2.03,8.01,9.01 01/31/05 HILFIGER TOMMY CORP 2.02,9.01 02/04/05 HILTON HOTELS CORP DE 5.02,9.01 02/02/05 HOLLY ENERGY PARTNERS LP DE 7.01,9.01 02/04/05 Honda Auto Receivables 2005-1 Owner T CA 8.01,9.01 02/04/05 HOUSTON EXPLORATION CO DE 5.02 02/01/05 HUGHES SUPPLY INC FL 2.02,9.01 02/02/05 HUTTIG BUILDING PRODUCTS INC DE 2.01,2.02,9.01 02/01/05 HYPERCOM CORP DE 4.02 01/31/05 I2 TECHNOLOGIES INC DE 2.02,7.01,8.01,9.01 02/02/05 IMMUNICON CORP 1.02 02/02/05 INDIANTOWN COGENERATION LP DE 5.01,5.02,5.05,8.01 01/31/05 INDUSTRIAL SERVICES OF AMERICA INC /F FL 5.02 01/31/05 IndyMac Indx Mortgage Loan Trust 2004 8.01,9.01 12/06/04 INDYMAC MBS INC 8.01,9.01 01/19/05 INDYMAC MBS INC 8.01,9.01 01/19/05 INHIBITEX INC 1.01 02/02/05 INLAND CAPITAL FUND L P DE 9.01 02/03/05 INLAND LAND APPRECIATION FUND II LP DE 9.01 02/03/05 INLAND LAND APPRECIATION FUND LP DE 9.01 02/03/05 INLAND MONTHLY INCOME FUND II L P DE 9.01 02/03/05 INLAND RETAIL REAL ESTATE TRUST INC MD 2.02,8.01 02/04/05 INLAND WESTERN RETAIL REAL ESTATE TRU MD 7.01,9.01 02/03/05 INLANDS MONTHLY INCOME FUND L P DE 9.01 02/03/05 INNKEEPERS USA TRUST/FL MD 8.01,9.01 01/27/05 INNOVATIVE SOFTWARE TECHNOLOGIES INC CA 8.01 11/10/04 INNSUITES HOSPITALITY TRUST OH 1.01,2.01,3.02,5.01,9.01 01/31/05 INNSUITES HOSPITALITY TRUST OH 4.01,9.01 01/20/05 AMEND INSTINET GROUP INC DE 2.02 02/02/05 INTELSAT LTD 1.01,1.02,2.03,3.03,5.01,5.02 01/28/05 INTERNATIONAL RECTIFIER CORP /DE/ DE 7.01 02/04/05 INTERNATIONAL SPORTS & MEDIA GROUP IN NV 1.01,9.01 01/28/05 INTRALASE CORP 1.01 01/31/05 ISCO INTERNATIONAL INC DE 8.01,9.01 02/03/05 ITT EDUCATIONAL SERVICES INC DE 1.01 01/25/05 AMEND IVI COMMUNICATIONS INC NV 2.01,9.01 01/31/05 JCM PARTNERS LLC DE 3.02 02/01/05 KAISER ALUMINUM & CHEMICAL CORP DE 1.01,8.01,9.01 01/26/05 KAISER ALUMINUM CORP DE 1.01,8.01,9.01 01/26/05 KEYSTONE AUTOMOTIVE INDUSTRIES INC CA 5.02 02/01/05 KIMBERLY CLARK CORP DE 1.01 02/04/05 KMART HOLDING CORP DE 1.01,9.01 01/31/05 KOMAG INC /DE/ DE 1.01,5.02 01/31/05 LEAP WIRELESS INTERNATIONAL INC DE 1.01,5.02 01/31/05 LEXAR MEDIA INC CA 7.01,9.01 02/03/05 LIGHTBRIDGE INC DE 8.01 02/04/05 LINDSAY MANUFACTURING CO DE 5.02 01/31/05 LNR PROPERTY CORP DE 5.01 02/03/05 LODGIAN INC DE 1.01 01/31/05 LOGICVISION INC DE 1.01,9.01 01/31/05 LONGS DRUG STORES CORP MD 7.01 02/04/05 LORAL SPACE & COMMUNICATIONS LTD D0 7.01 02/04/05 LOUDEYE CORP DE 3.01,3.02 01/31/05 LXU Healthcare, Inc. MA 4.02 02/04/05 LYONDELL CHEMICAL CO DE 1.01,9.01 02/04/05 MADONNA CORP 2.01,8.01 01/15/05 MAILKEY CORP NV 4.01 01/31/05 MAPICS INC GA 2.02 02/03/05 MARKWEST ENERGY PARTNERS L P 7.01,9.01 01/31/05 MARTEK BIOSCIENCES CORP DE 7.01,9.01 02/04/05 MASTR ALTERNATIVE LOAN TRUST 2005-NC1 DE 2.01,9.01 01/20/05 MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01,9.01 08/25/04 AMEND MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01,9.01 09/25/04 AMEND MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01,9.01 10/25/04 AMEND MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01,9.01 11/25/04 AMEND MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01,9.01 12/25/04 AMEND MATRIXONE INC DE 1.01,5.02 02/01/05 MAYORS JEWELERS INC/DE DE 1.01 02/01/05 MAYORS JEWELERS INC/DE DE 2.02,9.01 02/03/05 MCDERMOTT INTERNATIONAL INC R1 5.02,9.01 02/01/05 MCLEODUSA INC DE 1.01 01/31/05 MEDIANET GROUP TECHNOLOGIES INC NV 5.02 01/31/05 MEDICAL ACTION INDUSTRIES INC DE 7.01,9.01 02/02/05 MEDICALCV INC MN 1.01,3.02,9.01 12/01/04 AMEND MEDICORE INC FL 1.01 02/04/05 MENDOCINO BREWING CO INC CA 8.01 01/14/05 MERIDIAN BIOSCIENCE INC OH 2.03,9.01 01/31/05 MERRILL LYNCH & CO INC DE 8.01,9.01 02/04/05 MERRILL LYNCH & CO INC DE 8.01,9.01 02/04/05 METLIFE INC DE 1.01,3.02,9.01 01/31/05 METRIC PARTNERS GROWTH SUITE INVESTOR CA 5.01 01/31/05 METRIS COMPANIES INC DE 8.01,9.01 02/02/05 MICROWAVE FILTER CO INC /NY/ NY 4.01 02/03/05 MILLENNIUM CHEMICALS INC DE 1.01,9.01 02/04/05 MILLENNIUM PHARMACEUTICALS INC DE 1.01,9.01 02/03/05 MOHEGAN TRIBAL GAMING AUTHORITY 2.02,9.01 02/03/05 MORGAN STANLEY ABS CAPITAL I INC DE 8.01,9.01 02/02/05 MS STRUCTURED SATURNS SERIES 2002-6 DE 8.01,9.01 02/01/05 MUNICIPAL MORTGAGE & EQUITY LLC DE 8.01,9.01 02/02/05 MURPHY OIL CORP /DE DE 1.01,5.03,9.01 01/31/05 NATIONAL RURAL UTILITIES COOPERATIVE DC 8.01 01/31/05 NATURAL HEALTH TRENDS CORP FL 5.02 02/01/05 NAVIGATORS GROUP INC DE 1.01,2.03,9.01 01/31/05 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 12/31/04 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 12/31/04 NBO SYSTEMS INC MD 5.02 10/28/04 NDS GROUP PLC X0 1.01 02/04/05 NES RENTALS HOLDINGS INC DE 1.01 02/04/05 NETGURU INC DE 2.02,9.01 02/02/05 NISOURCE INC/DE DE 7.01 02/04/05 NORTH FORK BANCORPORATION INC DE 8.01 02/04/04 NORTHEAST UTILITIES MA 2.02,9.01 02/04/05 NORTHEAST UTILITIES MA 1.01 02/01/05 NORTHERN BORDER PARTNERS LP DE 1.01,9.01 01/20/05 NORTHERN BORDER PIPELINE CO TX 1.01,9.01 01/20/05 NORTHFIELD LABORATORIES INC /DE/ DE 1.01,9.01 02/04/05 NORTHWEST HORIZON CORP 1.01,9.01 02/02/05 NORTHWEST INDIANA BANCORP IN 1.01 01/31/05 NOVASTAR FINANCIAL INC MD 1.01,9.01 02/04/05 NOVASTAR MORTGAGE FUNDING CORP DE 8.01,9.01 02/04/05 NUTRI SYSTEM INC /DE/ DE 7.01 02/01/05 NUVEEN INVESTMENTS INC DE 8.01,9.01 01/31/05 NWH INC DE 4.01 02/01/05 NYMEX HOLDINGS INC DE 5.02 02/04/05 OCEAN WEST HOLDING CORP DE 4.01,9.01 01/31/05 ODYSSEY MARINE EXPLORATION INC NV 1.01,7.01,9.01 01/31/05 OFFSHORE LOGISTICS INC DE 2.02,9.01 12/31/04 OIL STATES INTERNATIONAL INC DE 8.01 02/01/05 OLD DOMINION FREIGHT LINE INC/VA VA 1.01,9.01 01/31/05 OLD LINE BANCSHARES INC 2.02,9.01 02/03/05 OLYMPUS COMMUNICATIONS LP DE 7.01 02/03/05 OMTOOL LTD DE 1.01,9.01 01/31/05 OPEN SOLUTIONS INC DE 1.01,2.03,8.01,9.01 02/02/05 ORTHOMETRIX INC DE 1.01,3.02 12/31/04 OTTER TAIL CORP MN 1.01,9.01 01/31/05 OUTBACK STEAKHOUSE INC DE 1.01,2.03,9.01 01/31/05 P&F INDUSTRIES INC DE 1.01,9.01 02/02/05 PAR 3 SERVICES INC NV 5.02 01/25/05 PARALLEL PETROLEUM CORP DE 7.01,9.01 02/03/05 PARALLEL PETROLEUM CORP DE 1.01,8.01,9.01 02/03/05 PARTY CITY CORP DE 2.02,9.01 02/04/05 PBSJ CORP /FL/ FL 5.02 02/03/05 PEAPACK GLADSTONE FINANCIAL CORP NJ 2.02,9.01 02/01/05 PENNS WOODS BANCORP INC PA 5.01 02/01/05 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 8.01 02/01/05 PEOPLES COMMUNITY BANCORP INC /MD/ MD 2.02,9.01 02/02/05 PETROGEN CORP NV 5.02 02/01/05 PETROL OIL & GAS INC 1.01,3.02,9.01 01/28/05 PETROL OIL & GAS INC 9.01 10/28/04 AMEND PFF BANCORP INC DE 8.01,9.01 02/01/05 PHARMAFRONTIERS CORP TX 1.01,1.02,5.02,9.01 07/21/04 PLANETOUT INC DE 1.01,9.01 01/31/05 PMI GROUP INC DE 2.02,9.01 02/04/05 POCAHONTAS BANCORP INC DE 5.02,9.01 02/03/05 POLYMER GROUP INC DE 1.01 02/04/05 POLYONE CORP 2.02,9.01 02/03/05 PORTA SYSTEMS CORP DE 1.01 02/01/05 PORTRAIT CORP OF AMERICA, INC. 1.01,9.01 02/04/05 POSTER FINANCIAL GROUP INC NV 1.01,9.01 02/04/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 02/01/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 02/01/05 PROGRESS ENERGY INC NC 1.01,2.03,9.01 01/31/05 PROQUEST CO DE 1.01,2.01,2.03,3.02,9.01 01/31/05 Prosoft Learning CORP NV 4.01,9.01 01/31/05 PROSPECT ENERGY CORP MD 8.01,9.01 02/03/05 PROTEIN DESIGN LABS INC/DE DE 8.01,9.01 02/02/05 PRUDENTIAL FINANCIAL INC NJ 2.05,2.06 02/04/05 PUBLIC SERVICE ENTERPRISE GROUP INC NJ 8.01,9.01 02/04/05 PURE CYCLE CORP DE 5.02 02/04/05 PXRE GROUP LTD 2.02,3.03,9.01 02/02/05 RASER TECHNOLOGIES INC UT 1.01,5.02,7.01,9.01 01/31/05 REGENERON PHARMACEUTICALS INC NY 8.01 02/04/05 REPLIGEN CORP DE 2.02,9.01 02/04/05 ROCKPORT HEALTHCARE GROUP INC DE 5.02 01/31/05 RUDDICK CORP NC 2.02,9.01 02/03/05 RUSH ENTERPRISES INC \TX\ TX 9.01 01/03/05 AMEND RYDER SYSTEM INC FL 7.01,8.01,9.01 02/04/05 SABINE ROYALTY TRUST TX 2.02,9.01 02/03/05 SAFENET INC DE 2.02,9.01 02/01/05 SAGA COMMUNICATIONS INC DE 1.01,9.01 01/31/05 SALAMON GROUP INC 4.01 01/31/05 SALAMON GROUP INC 4.01 01/31/05 AMEND SALON MEDIA GROUP INC DE 1.01,3.02,9.01 02/02/05 SAPIENT CORP DE 2.02 02/03/05 SAXON CAPITAL INC MD 2.02 02/04/05 SBM CERTIFICATE CO MN 8.01,9.01 02/04/05 SCS TRANSPORTATION INC DE 1.01,2.03,9.01 01/31/05 SEACHANGE INTERNATIONAL INC DE 2.02,9.01 02/03/05 SECURED DATA INC /NV/ NV 5.02 01/28/05 SECURITIZED ASSET BACKED RECEIVABLES 8.01,9.01 02/02/05 SELECT MEDICAL CORP DE 8.01,9.01 02/03/05 SELECTICA INC DE 5.02 01/31/05 SELKIRK COGEN PARTNERS LP DE 5.01,5.02,5.05,8.01 01/31/05 Sequoia Mortgage Trust 2005-1 8.01,9.01 01/27/05 SHIRE PHARMACEUTICALS GROUP PLC 8.01,9.01 02/03/05 SHOPPING COM LTD NY 2.02,9.01 02/03/05 AMEND SIGHT RESOURCE CORP DE 1.01,2.01,9.01 01/27/05 SILICON GRAPHICS INC DE 5.02 01/31/05 SILICON IMAGE INC DE 5.03,9.01 01/31/05 SILICON VALLEY BANCSHARES DE 5.02,9.01 02/01/05 SILVER BUTTE MINING CO 2.01 02/02/05 SILVERSTAR HOLDINGS LTD B0 7.01 02/03/05 SITEL CORP MN 2.02,9.01 02/03/05 SIZELER PROPERTY INVESTORS INC DE 2.02,9.01 02/04/05 SLM FUNDING LLC DE 8.01,9.01 01/25/05 SLS INTERNATIONAL INC DE 1.01,2.01,5.02,5.03,9.01 01/31/05 SOUTH DAKOTA SOYBEAN PROCESSORS LLC 4.01 01/18/05 AMEND SPAR GROUP INC DE 4.01,9.01 01/25/05 SPRINT CORP KS 2.02,9.01 02/03/05 SPX CORP DE 7.01,9.01 02/04/05 ST PAUL TRAVELERS COMPANIES INC MN 5.02,9.01 02/01/05 STERLING BANCSHARES INC TX 1.01,9.01 12/28/04 STEWARDSHIP FINANCIAL CORP NJ 2.02,9.01 02/02/05 STEWART ENTERPRISES INC LA 8.01,9.01 02/04/05 SUN MICROSYSTEMS INC DE 1.01 01/31/05 SUNOCO INC PA 7.01,9.01 02/04/05 SUPERIOR ESSEX INC DE 8.01,9.01 02/04/05 SURMODICS INC MN 1.01 01/31/05 SURMODICS INC MN 1.01 01/31/05 SURREY BANCORP NC 7.01,9.01 02/03/05 SYCAMORE NETWORKS INC DE 1.01 12/21/04 SYNNEX CORP DE 8.01,9.01 02/03/05 TAG IT PACIFIC INC DE 8.01 02/04/05 TECHNICAL COMMUNICATIONS CORP MA 2.02,9.01 02/04/05 TECHNOLOGY INVESTMENT CAPITAL CORP MD 2.02,9.01 02/04/05 TELETOUCH COMMUNICATIONS INC DE 2.02,9.01 01/31/05 TEMPLE INLAND INC DE 8.01,9.01 02/04/05 TENNECO AUTOMOTIVE INC DE 8.01,9.01 01/31/05 THEGLOBE COM INC DE 5.02 02/01/05 THERAVANCE INC DE 5.02 02/03/05 THERMA WAVE INC DE 2.02 02/03/05 TIME AMERICA INC NV 2.02,9.01 02/03/05 TIME WARNER INC DE 2.02,9.01 02/04/05 TIME WARNER TELECOM INC DE 1.01,8.01 02/03/05 TIMKEN CO OH 1.01,9.01 01/31/05 TIVO INC DE 8.01 02/03/05 TOLL BROTHERS INC DE 1.01,9.01 02/03/05 TOTAL IDENTITY CORP FL 3.02,8.01,9.01 02/03/05 TREASURE MOUNTAIN HOLDINGS INC NV 5.02,9.01 02/01/05 TRI STATE 1ST BANK INC OH 8.01 02/04/05 U.S. Shipping Partners L.P. DE 2.02,5.02,9.01 02/02/05 UNION DENTAL HOLDINGS, INC. FL 8.01,9.01 12/28/04 AMEND UNION NATIONAL FINANCIAL CORP / PA PA 1.01 02/02/05 UNITED STATES LIME & MINERALS INC TX 2.02,9.01 02/03/05 UNITIL CORP NH 2.02,9.01 02/04/05 URBAN OUTFITTERS INC PA 2.02,9.01 02/03/05 US AIRWAYS GROUP INC DE 7.01,8.01,9.01 02/04/05 US CONCRETE INC DE 2.02,9.01 02/03/05 VALEANT PHARMACEUTICALS INTERNATIONAL DE 1.01,7.01,9.01 02/03/05 VECTREN CORP IN 1.01 02/01/05 VENTANA MEDICAL SYSTEMS INC DE 9.01 02/04/05 VERDISYS INC CA 1.01,9.01 02/04/05 VERINT SYSTEMS INC 1.01,9.01 02/03/05 VERSATA INC DE 2.02,9.01 02/04/05 VERSATA INC DE 5.02 02/02/05 VERTICAL COMPUTER SYSTEMS INC NV 4.01 02/04/05 VERTICAL COMPUTER SYSTEMS INC NV 4.01,9.01 01/26/05 AMEND VERTICAL HEALTH SOLUTIONS INC 2.01,7.01,9.01 10/31/04 AMEND VERTICALBUYER INC DE 3.03,4.01,5.01,5.02,8.01,9.01 01/31/05 VESTIN GROUP INC NV 3.01 02/02/05 VIAD CORP DE 2.02,9.01 02/04/05 VIPER NETWORKS INC UT 1.01,1.02,7.01 01/21/05 VIPER NETWORKS INC UT 4.01 01/21/05 VOUGHT AIRCRAFT INDUSTRIES INC 5.02 01/31/05 VYYO INC DE 9.01 02/04/05 AMEND WARP TECHNOLOGY HOLDINGS INC NV 1.01,2.01,3.02,9.01 01/31/05 WARP TECHNOLOGY HOLDINGS INC NV 9.01 01/31/05 AMEND WARREN RESOURCES INC MD 7.01,9.01 02/02/05 WEBMETHODS INC DE 2.02,4.02,7.01,9.01 01/28/05 WEBSTER FINANCIAL CORP DE 1.01,1.02,9.01 01/31/05 WESCO INTERNATIONAL INC DE 2.04 02/01/05 WET SEAL INC DE 8.01,9.01 01/31/05 WEYCO GROUP INC WI 3.01 02/01/05 WEYCO GROUP INC WI 5.03 01/31/05 AMEND WGL HOLDINGS INC VA 2.02,9.01 02/03/05 WPT ENTERPRISES INC 1.01,9.01 02/02/05 Xenonics Holdings, Inc. NV 5.02 02/01/05 XL CAPITAL LTD 7.01 02/03/05 YARDVILLE NATIONAL BANCORP NJ 2.02,9.01 02/03/05 YOUNG INNOVATIONS INC MO 2.02,9.01 02/03/05 ZILA INC DE 8.01,9.01 02/02/05 ZOLTEK COMPANIES INC DE 2.01,9.01 02/01/05