SEC NEWS DIGEST Issue2005-25 February 8, 2005 RULES AND RELATED MATTERS ADJUSTMENTS TO CIVIL MONETARY PENALTY AMOUNTS On February 2, the Commission adopted a final rule adjusting the maximum amounts of the civil monetary penalties for the Securities Act of 1933, the Securities Exchange Act of 1934, the Investment Company Act of 1940, the Investment Advisers Act of 1940, and certain penalties under the Sarbanes-Oxley Act of 2002. This rule implements the Federal Civil Penalties Inflation Adjustment Act of 1990, as amended by the Debt Collection Improvement Act of 1996, which requires the Commission, at least once every four years, to adopt a regulation adjusting for inflation the maximum amount of civil monetary penalties provided for in statutes administered by the Commission. The purpose of the inflationary adjustment is to maintain the level of deterrence effectuated by the civil monetary penalties and not to allow such deterrent effect to be diminished by inflation. FOR FURTHER INFORMATION CONTACT: Richard A. Levine, Assistant General Counsel at (202) 942-0890 or M. Owen Donley III, Senior Counsel, Office of the General Counsel at (202) 942-0852. (Rels. 33-8530; 34-51136; IA- 2348; IC-26748) ENFORCEMENT PROCEEDINGS IN THE MATTER OF LONNIE DRAGON An Administrative Law Judge has issued an Order Making Findings and Imposing Remedial Sanction by Default (Default Order) in the matter of Lonnie Dragon. The Order Instituting Proceedings alleged that on Nov. 18, 2004, the U.S. District Court for the Southern District of California entered an order by default against Lonnie Dragon, permanently enjoining him from violating Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933, Sections 10(b) and 15(a) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Default Order finds these allegations to be true and bars Lonnie Dragon from association with any broker or dealer. (Rel. 34-51142; File No. 3- 11776) SEC CHARGES FORMER ENRON EXECUTIVE RAYMOND BOWEN, JR. WITH VIOLATING FEDERAL SECURITIES LAWS Defendant Barred From Serving As Officer Or Director of Public Company for Five Years and Ordered to Pay $500,000 On February 7, the Commission charged Raymond M. Bowen, Jr. with violating the antifraud provisions of the federal securities laws and for aiding and abetting Enron’s violations of the reporting and record keeping provisions. As alleged in the complaint, Bowen knew or was reckless in not knowing of a scheme to manipulate Enron’s publicly- reported earnings through a variety of devices designed to produce materially false and misleading financial results, including the overvaluation of Enron’s “merchant” investments in energy and technology companies. Bowen has agreed to a permanent injunction and to be barred from acting as an officer or director of a public company for five years. As part of the settlement agreement, which is subject to the approval of the U.S. District Court, Bowen will pay nominal disgorgement of $100 and a civil penalty of $499,900. Specifically, the Commission’s complaint alleges the following: Bowen, while serving as managing director of Enron North America (ENA) and co- head of its commercial transactions group, had oversight responsibilities regarding portions of ENA’s merchant portfolio during the second and part of the third quarters of 2000, and knew or was reckless in not knowing that the merchant portfolio was materially overvalued on Enron’s books. Bowen also was aware that certain assets were hedged by special purpose entities (SPEs), and knew or was reckless in not knowing that the SPEs did not provide a true economic hedge, and were used to manipulate Enron’s financial statements. Bowen knew or was reckless in not knowing that a $100 million increase to the book value of Enron’s largest merchant asset, Mariner Energy, Inc., was recorded in the fourth quarter of 2000 to generate fictitious mark-to-market earnings sufficient to meet Enron’s targets. Bowen 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 from aiding and abetting the violation of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1 and 13a-13. Bowen consented to the entry of Final Judgment by the Court without admitting or denying the allegations of the complaint. The Commission acknowledges the assistance of the U.S. Department of Justice Enron Task Force. The Commission’s investigation is continuing as to others. [SEC v. Raymond M. Bowen, Jr., Civil Action No. H-05- 00384, SDTX] (LR-19063; AAE Rel. 2179) SEC FILES FRAUD CHARGES AGAINST COURTNEY SMITH, A TELEVISION FINANCIAL COMMENTATOR AND INVESTMENT ADVISER, FOR MANIPULATING THE STOCK PRICE OF GENESISINTERMEDIA, INC. On February 7, the Commission filed a complaint in the U.S. District Court for the Central District of California, charging Courtney D. Smith, a well-known financial commentator, for his role in an unlawful scheme to manipulate the stock price of GenesisIntermedia, Inc. (GENI), a now defunct public company that was based in Van Nuys, California. After the scheme collapsed in September 2001, GENI’s stock price plunged to pennies per share, leading to the bankruptcy of three brokerage firms and the largest bailout in the history of the Securities Investor Protection Corporation. The Commission alleges that Smith assisted GENI’s Chief Executive Officer and his accomplice (a Saudi Arabian national reputed to be an international arms dealer and financier) in a fraudulent stock manipulation and lending scheme that occurred between September 1999 and September 2001. According to the complaint, GENI’s CEO secretly paid Smith approximately $1.1 million in cash and GENI stock to tout GENI shares on television. Smith’s public statements, many of which were false or misleading, artificially inflated the price of GENI shares and facilitated the misappropriation of approximately $130 million by GENI’s CEO and his accomplice. According to the complaint, the manipulation of GENI’s stock price began shortly after the company’s June 1999 public offering. To benefit from the manipulation, GENI’s CEO and his accomplice, with the assistance of Kenneth P. D’Angelo (a stock loan broker previously charged by the SEC and criminal authorities), developed a stock lending scheme in which they could profit from lending GENI shares (rather than selling them). The complaint alleges that the CEO and his accomplice, through an offshore entity called Ultimate Holdings, loaned approximately 15 million shares of GENI stock to more than a dozen broker-dealers in exchange for cash (based upon the market value of the shares). As the price of GENI shares increased from the efforts of Smith and others, Ultimate Holdings received additional funds when the GENI stock loans were marked-to-market by the broker-dealers involved. By lending the shares in this manner, Ultimate Holdings and GENI’s CEO raised approximately $130 million without giving up control of the stock or depressing the market. GENI’s CEO and his accomplice, however, defaulted on the stock loans and failed to repay the $130 million they had borrowed. The manipulation caused GENI’s stock price to increase approximately 1,400%, from a low of $1.67 per share (split adjusted) on Sept. 1, 1999, to a high of $25 per share on June 29, 2001. According to the complaint, key to the manipulation scheme were secret payments GENI’s CEO made to Smith to compensate him for touting GENI on television, thereby creating demand for the stock. The complaint alleges that between December 1999 and April 2001, Smith was secretly paid $95,000 in cash and approximately $1 million worth of GENI stock in exchange for making public statements about GENI on CNBC, CNN, CNNfn and Bloomberg TV. The complaint alleges that Smith knew or was reckless in not knowing that many of his public statements about GENI shares were false or misleading and lacked any reasonable basis. The complaint also alleges that Smith disguised his receipt of the $1.1 million by funneling the payments and stock through his girlfriend and her small vitamin exporting company. Additionally, the complaint alleges that Smith worked as an investment adviser and recommended GENI stocks to certain of his clients without disclosing to them that he had been paid to tout GENI. The Commission charged Smith with violating the antifraud provisions of the federal securities laws, Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b- 5 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act of 1940, as well as the anti-touting provision, Section 17(b) of the Securities Act. As relief, the Commission is seeking a permanent injunction, an accounting of all the money that Smith obtained as a result of his illegal conduct, disgorgement (with prejudgment interest), and civil penalties. Also on February 7th, the U.S. Attorney’s Office for the Central District of California announced related criminal charges against Smith. The Commission acknowledges the cooperation of the U.S. Attorney’s Office for the Central District of California and the Federal Bureau of Investigation in this matter. [SEC v. Courtney D. Smith, USDC, CDCA, Case No. LACV-05-0941 R (SHx)] (LR-19064) COMMISSION CHARGES TWO EMPLOYEES OF HANDLEMAN SUBSIDIARY WITH BOOKS AND RECORDS VIOLATIONS On February 4, the Commission filed civil charges against two former employees of Anchor Bay Entertainment, a former subsidiary of Handleman Company. The SEC's complaint, which was filed in the U.S. District Court for the Eastern District of Michigan, alleges that the two employees caused the company to enter into two million dollar sham transactions. Both transactions involved the purported sale of slow moving or obsolete inventory to business partners coupled with secret buy-back provisions. Handleman subsequently restated its financial statements to correct these accounting errors. The defendants are Danny Forest Whitt, former President of Anchor Bay Entertainment, and John Terry Shields, former Director of Finance at the company. Without admitting or denying the allegations of the complaint, Whitt and Shields consented to final judgments permanently enjoining them from violations of Section 13(b)(5) of the Securities Exchange Act of 1934 and Rule 13b2-1 thereunder and from aiding and abetting violations of Section 13(b)(2)(A) of the Exchange Act. Shields also agreed to pay a $25,000 civil penalty. Whitt was not ordered to pay a civil penalty based upon his sworn financial statements. [SEC v. Danny Forest Whitt and John Terry Shields, Civil Case No. 05-70440 (Roberts, J; Wahlen, M.J) E.D. Michigan] (LR-19065; AAE Rel. 2180) SEC FILES DISCLOSURE FRAUD CASE AGAINST ELAN CORPORATION; COMPANY AGREES TO SETTLE CHARGES AND PAY A $15 MILLION PENALTY The Commission today announced the filing of a settled civil action against Elan Corporation, plc, a pharmaceutical company headquartered in Dublin, Ireland. The Commission charged Elan with violating the antifraud provisions of the federal securities laws for failing to disclose material information about the company’s financial results in periodic reports filed with the Commission and in quarterly earnings press releases disseminated to investors in the United States. According to the complaint, during 2000 and 2001, Elan represented in its public statements that it was generating record amounts of revenue, net income and operating cash flow from drug sales and licensing activities. Elan also claimed that it was making significant progress towards achieving its goal of transforming itself into a fully integrated pharmaceutical company and generating $5 billion of annual revenue by 2005. The complaint alleges that these statements were materially misleading because Elan failed to disclose, or inadequately disclosed, certain transactions that were critical to Elan’s perceived success. As a result, investors were led to believe that Elan had achieved record results through improvements in the company’s business, when in fact it had not. The complaint, which was filed in the United States District Court for the District of Columbia, describes three principal disclosure failures, and alleges that: * Elan failed to disclose to investors that a substantial portion of its reported product revenue was generated by selling partial royalty rights to some of its most important products and by selling off other drug product lines entirely. Despite the fact that these transactions were non-recurring, Elan classified the proceeds received from them as product revenue on its income statement. As a result, investors were falsely led to believe that the company’s product revenue growth was due to drug sales in the normal course of business. * Elan misled investors about its joint venture program, which generated approximately $490 million of revenue during 2000 and 2001. The company failed to disclose that it required its joint venture partners to engage in “round-trip” transactions, in which the ventures paid license fees to Elan using money that Elan had provided to the partners. Elan also failed to disclose that none of the partners or joint ventures ever used any of their own assets to pay for the license fee (most of them did not have the financial resources to do so), that the company never sold a license for its drug delivery technology to any unaffiliated entity at the prices charged to the joint ventures ($10-15 million, in most cases), and that during 2000 and 2001, Elan did not sell any such licenses other than through the joint venture program. By failing to disclose these facts, Elan obscured the true demand for the licensed technology and its ability to generate license revenue in the future, thereby misleading investors about the quality of the revenue, earnings and cash flow generated by the joint venture program. * During June 2002, Elan facilitated an artificial sale of certain joint- venture related securities between one of its off-balance sheet subsidiaries and an ostensibly independent third party in an attempt to continue favorable accounting treatment. Elan publicly stated that the subsidiary had sold the securities at “estimated fair value” (approximately $148 million) to an “unaffiliated third party.” These statements were materially false and misleading because Elan failed to disclose that: (i) the purchaser was not an “unaffiliated third party” because Elan created it (and was required to consolidate it under applicable accounting rules); (ii) Elan paid the purchaser $1 million to participate in the transaction; (iii) the purchaser did not negotiate the $148 million purchase price, which was fixed by Elan; and (iv) the claimed “estimated fair value” did not reflect what a willing buyer would pay to acquire the securities, which was substantially less than $148 million. Subsequently, in September 2003, Elan restated its financial results due to this transaction, which reduced its 2001 net income by $73.9 million, or 22%. Without admitting or denying the allegations in the complaint, Elan consented to the entry of a final judgment that permanently enjoins the company from violating the antifraud provisions of the federal securities laws, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, as well as the reporting and internal controls provisions, Sections 13(a) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-16 thereunder. The judgment also orders Elan to pay $1 in disgorgement and a $15 million civil penalty, which is intended to be distributed to investors harmed by the alleged violations. The final judgment is subject to Court approval. [SEC v. Elan Corporation, plc, USDC, District of Columbia, Civil Action No. 1:05CV00282] (LR-19066; AAE Rel. 2181) SEC CHARGES TIMOTHY DESPAIN, FORMER ENRON EXECUTIVE, WITH VIOLATING FEDERAL SECURITIES LAWS Defendant Barred From Serving As Officer Or Director of Public Company The Commission today charged Timothy A. DeSpain with violating the antifraud provisions of the federal securities laws. As alleged in the Commission’s complaint, DeSpain disseminated false and misleading information to national credit rating agencies about Enron’s business and financial condition. DeSpain has agreed to a permanent fraud injunction and to be permanently barred from acting as an officer or director of a public company. As part of the settlement agreement, which is subject to the approval of the U.S. District Court, DeSpain will be ordered to pay disgorgement of $300,000, payment of which will be waived based upon his sworn financial statements and other documents submitted to the Commission. Specifically, the Commission’s complaint alleges the following: DeSpain, while serving as Enron’s Assistant Treasurer from 1999 through the fall of 2001, was directed by his superiors to engage in, and did engage in, conduct that DeSpain recognized was intended to fraudulently manipulate Enron’s credit rating. DeSpain and others at Enron falsely represented to credit rating agencies that Enron was meeting its cash flow targets with cash generated from its operating activities at a time when it was actually experiencing significant shortfalls in cash from operating activities. DeSpain and others falsely portrayed as cash from operating activities cash generated by Enron from complex structured transactions, known internally as Project Nahanni and “prepays.” In Project Nahanni, Enron improperly reported the sale of $500 million of Treasury securities as cash flow from “operations.” In prepay transactions, Enron accounted for cash received from financial institutions as operating cash flows, when, in substance, prepays created debt-like obligations. Over the course of DeSpain’s tenure as Assistant Treasurer, Enron’s obligations under the prepay transactions grew to approximately $5 billion. Enron’s Treasurers directed DeSpain not to reveal the nature and extent of the prepay transactions entered into by Enron to the credit rating agencies, and DeSpain complied with these directions. The antifraud provisions DeSpain agreed to be enjoined from violating are Section 10(b) of the Securities Exchange Act of 1934 and Exchange Act Rule 10b-5. DeSpain consented to the entry of Final Judgment by the Court without admitting or denying the allegations of the complaint. [SEC v. DeSpain, H-05-00398 (SDTX)]. On Oct. 5, 2004, DeSpain pleaded guilty to one count of conspiracy to commit securities fraud related to Enron’s dissemination of false and misleading information to national credit rating agencies about Enron’s business and financial condition. The Commission acknowledges the assistance of the U.S. Department of Justice Enron Task Force. The Commission’s investigation is continuing as to others. [SEC v. Timothy A. DeSpain, Civil Action No. H-05-00398, SDTX] (LR-19067; AAE Rel. 2182) INVESTMENT COMPANY ACT RELEASES MORGAN STANLEY AIP GP LP, ET AL. The Commission has issued a temporary order to Morgan Stanley AIP GP LP, et al. under Section 9(c) of the Investment Company Act. The temporary order exempts applicants from Section 9(a) of the Act, with respect to a securities-related injunction entered by the U.S. District Court for the District of Columbia on Feb. 4, 2005, until the Commission takes final action on an application for a permanent order. A notice has been issued giving interested persons until March 1, 2005, to request a hearing on the application filed by applicants for a permanent order under Section 9(c) of the Act. (Rel. IC-26749 - February 4) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-BSE-2005-06) filed by the Boston Stock Exchange relating to its Minor Rule Violation Plan has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the notice is expected in the Federal Register during the week of February 7. (Rel. 34-51137) 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 INTARCIA THERAPEUTICS, INC, 2000 POWELL STREET, SUITE 1640, EMERYVILLE, CA, 94608, 5106522600 - 0 ($86,250,000.00) Equity, (File 333-122581 - Feb. 7) (BR. 01) S-8 Nalco Holding CO, 1601 WEST DIEHL ROAD, NAPERVILLE, IL, 60563, (630) 305-1000 - 0 ($146,475,000.00) Equity, (File 333-122582 - Feb. 7) (BR. 06) S-1 Stinger Systems, Inc, 1901 ROXBOROUGH ROAD, SUITE 118, CHARLOTTE, NC, 28211, 704-362-3737 - 16,153,500 ($276,628,687.50) Equity, (File 333-122583 - Feb. 7) (BR. 02) S-8 NEW CENTURY FINANCIAL CORP, 18400 VON KARMAN, SUITE 1000, IRVINE, CA, 92612, 9494407030 - 0 ($240,000.00) Equity, (File 333-122585 - Feb. 7) (BR. 08) S-8 SUN MICROSYSTEMS INC, 4150 NETWORK CIRCLE, SANTA CLARA, CA, 95054, 6509601300 - 0 ($255,737.50) Equity, (File 333-122586 - Feb. 7) (BR. 03) S-4 BCP Crystal US Holdings Corp., 1601 WEST LBJ FREEWAY, DALLAS, TX, 75234, (908) 901-4500 - 0 ($1,485,660,000.00) Non-Convertible Debt, (File 333-122587 - Feb. 7) (BR. 06) S-4 OMNICARE INC, 100 E RIVERCENTER BLVD, STE 1600, COVINGTON, KY, 41101, 6063923300 - 0 ($344,655,000.00) Other, (File 333-122602 - Feb. 7) (BR. 01) S-8 PROVIDENTIAL HOLDINGS INC, 17011 BEACH BLVD, SUITE 1230, HUNTINGTON BEACH, CA, 92647, 7148435450 - 14,000,000 ($1,176,000.00) Equity, (File 333-122603 - Feb. 7) (BR. 08) S-8 NEXIA HOLDINGS INC, 59 WEST 100 SOUTH, SALT LAKE CITY, UT, 84101, 8015758073 - 0 ($200,000.00) Equity, (File 333-122604 - Feb. 7) (BR. 09) S-8 RAVEN MOON ENTERTAINMENT INC, 120 INTERNATIONAL PARKWAY, SUITE 220, HEATHROW, FL, 32746, 196,000,000 ($431,200.00) Equity, (File 333-122605 - Feb. 7) (BR. 05) S-8 AFFILIATED COMPUTER SERVICES INC, 2828 N HASKELL AVE, PO BOX 219002, DALLAS, TX, 75204, 2148416111 - 0 ($35,000,000.00) Other, (File 333-122607 - Feb. 7) (BR. 03) S-8 American Pallet Leasing, Inc., 425 SECOND STREET, SE, #600, CEDAR RAPIDS, IA, 52401, 864-936-7000 - 1,500,000 ($975,000.00) Equity, (File 333-122608 - Feb. 7) (BR. 03) S-8 EMTEC INC/NJ, 817 EAST LAKE GATE DRIVE, MT LAUREL, UT, 08054, 8013633283 - 1,000,000 ($1,826,827.45) Equity, (File 333-122609 - Feb. 7) (BR. 08) S-8 KYPHON INC, 1221 CROSSMAN AVENUE, SUNNYVALE, CA, 94089, 4085486500 - 4,395,761 ($117,863,165.49) Equity, (File 333-122610 - Feb. 7) (BR. 36) S-3 FIRST POTOMAC REALTY TRUST, 7200 WISCONSIN AVENUE, SUITE 310, BETHESDA, MD, 20814, 3019869200 - 0 ($29,883,262.00) Equity, (File 333-122611 - Feb. 7) (BR. 08) S-8 HYTEK MICROSYSTEMS INC, 400 HOT SPRINGS RD, CARSON CITY, NV, 89706, 7028830820 - 250,000 ($194,714.82) Equity, (File 333-122612 - Feb. 7) (BR. 36) S-3 Hexagon ABS Corp., 452 FIFTH AVENUE, NEW YORK, NY, 10018, (212)-525-5000 - 0 ($1,000,000.00) Other, (File 333-122613 - Feb. 7) (BR. ) S-1 PIONEER DRILLING CO, 9310 BROADWAY BLDG I, SAN ANTONIO, TX, 78217, 5128287689 - 0 ($125,398,875.00) Equity, (File 333-122614 - Feb. 7) (BR. 04) S-8 CCC INFORMATION SERVICES GROUP INC, WORLD TRADE CENTER CHICAGO, 444 MERCHANDISE MART, CHICAGO, IL, 60654, 3122224636 - 408,060 ($9,501,677.10) Equity, (File 333-122615 - Feb. 7) (BR. 03) S-B UNITED MEXICAN STATES, 2,500,000,000 ($2,500,000,000.00) Debt Convertible into Equity, (File 333-122616 - Feb. 7) (BR. DN) S-8 OSHKOSH B GOSH INC, 112 OTTER AVE, P O BOX 300, OSHKOSH, WI, 54901, 9202318800 - 1,350,000 ($25,852,500.00) Equity, (File 333-122617 - Feb. 7) (BR. 02) 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 ------------------------------------------------------------------------------------------------ 3SI HOLDINGS INC WY 5.02 02/02/05 ABRAXAS PETROLEUM CORP NV 7.01,9.01 02/07/05 ACETO CORP NY 5.03,9.01 02/02/05 ACME COMMUNICATIONS INC DE 5.02 02/04/05 ACR GROUP INC TX 4.01,9.01 02/02/05 ACTIVANT SOLUTIONS INC /DE/ DE 1.01,9.01 02/01/05 ACTIVISION INC /NY DE 2.02,9.01 02/07/05 ADELPHIA COMMUNICATIONS CORP DE 8.01 02/04/05 ADMINISTAFF INC \DE\ DE 1.01,8.01,9.01 02/01/05 ADVISORY BOARD CO DE 2.02,9.01 02/07/05 AEGIS ASSET BACKED SECURITIES TRUST M DE 8.01,9.01 09/27/04 AMEND AEROFLEX INC DE 2.02,9.01 12/31/04 AFLAC INC GA 1.01,9.01 02/07/05 AFLAC INC GA 1.01,5.02,9.01 02/07/05 AMEND AHPC Holdings, Inc. MD 3.02,9.01 02/02/05 ALIGN TECHNOLOGY INC DE 1.01,8.01,9.01 02/07/05 ALLERGAN INC DE 2.02,9.01 02/07/05 Allis Chalmers Energy Inc. DE 1.01 02/02/05 AMERICA SERVICE GROUP INC /DE DE 2.02,9.01 02/07/05 AMERICAN AXLE & MANUFACTURING HOLDING DE 5.02,9.01 02/02/05 AMERICAN EAGLE OUTFITTERS INC DE 8.01,9.01 02/04/05 American Home Mortgage Investment Tru DE 9.01 01/25/05 AMEND AMERICAN INTERNATIONAL PETROLEUM CORP NV 5.02,9.01 02/07/05 AMERICAN ITALIAN PASTA CO DE 7.01,9.01 02/04/05 AMERICAN NATIONAL BANKSHARES INC VA 2.02 12/31/04 AMIS HOLDINGS INC 1.01,9.01 10/01/04 AMPCO PITTSBURGH CORP PA 2.02 12/31/04 AMSURG CORP TN 7.01,9.01 02/07/05 ANHEUSER-BUSCH COMPANIES, INC. DE 1.01 02/02/05 APOLLO INVESTMENT CORP MD 2.02,9.01 02/07/05 ARDEN GROUP INC DE 5.02 02/02/05 ARES CAPITAL CORP MD 2.02,9.01 02/04/05 ARRAY BIOPHARMA INC DE 2.02,9.01 02/07/05 Asset Backed Pass-Through Certificate DE 8.01,9.01 11/26/04 AMEND ASTRONICS CORP NY 1.01,2.01,2.03,9.01 02/07/05 ASYST TECHNOLOGIES INC /CA/ CA 2.02,9.01 02/02/05 ATLANTIS PLASTICS INC FL 1.01,7.01,9.01 01/31/05 ATWOOD OCEANICS INC TX 8.01,9.01 02/07/05 AUDIOVOX CORP DE 8.01 02/07/05 AUGUST TECHNOLOGY CORP MN 8.01,9.01 02/07/05 AUTEO MEDIA INC NV 1.01,9.01 01/28/05 AXESSTEL INC NV 2.02,8.01,9.01 02/07/05 AXONYX INC NV 8.01,9.01 02/07/05 BACH-HAUSER INC NV 4.01,9.01 02/01/05 BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 08/25/04 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 09/27/04 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 10/25/04 AMEND BAR HARBOR BANKSHARES ME 2.02,9.01 02/07/05 BARRIER THERAPEUTICS INC DE 1.01,9.01 02/07/05 BF ACQUISITION GROUP II INC FL 3.02 02/07/04 BIB HOLDINGS LTD NV 1.01,2.01,2.03,3.02,5.02,8.01 11/24/04 AMEND BIOCRYST PHARMACEUTICALS INC DE 1.01,5.02,9.01 02/01/05 BIOGEN IDEC INC DE 2.02 02/07/05 BIRDS EYE FOODS INC DE 2.02 02/07/05 BJS WHOLESALE CLUB INC DE 2.02,9.01 02/03/05 BLACK HILLS CORP /SD/ SD 1.01 02/01/05 BLUESTONE VENTURES INC 1.01,2.01,3.02,5.01,5.02,8.01 02/01/05 BORGWARNER INC DE 9.01 02/07/05 BORLAND SOFTWARE CORP DE 1.01 02/02/05 BOSTON LIFE SCIENCES INC /DE DE 5.02 02/03/05 BOSTON LIFE SCIENCES INC /DE DE 3.03,8.01,9.01 02/04/05 BRANDPARTNERS GROUP INC DE 1.01,3.02 02/01/05 BROADCOM CORP CA 1.01,9.01 02/01/05 BRUSH ENGINEERED MATERIALS INC 1.01,9.01 02/01/05 BUSINESS OBJECTS S.A. 2.02,9.01 02/07/05 CAESARS ENTERTAINMENT INC DE 8.01,9.01 02/04/05 CALGON CARBON CORPORATION DE 2.02 02/07/05 CALLISTO PHARMACEUTICALS INC DE 7.01,9.01 02/03/05 CAMINOSOFT CORP CA 9.01 01/31/05 AMEND CANARGO ENERGY CORP DE 1.02,9.01 02/04/05 CAPITOL FEDERAL FINANCIAL 2.02,9.01 12/31/04 CARLISLE COMPANIES INC DE 1.01 02/01/05 CASS INFORMATION SYSTEMS INC MO 2.02,9.01 02/07/05 CENDANT CORP DE 2.02,7.01,9.01 02/07/05 CENTURY PACIFIC FINANCIAL CORP AZ 1.01,2.01,5.01,5.02,5.03,9.01 02/04/05 CHARTER FINANCIAL CORP/GA 2.02,9.01 01/26/05 CHOICEONE FINANCIAL SERVICES INC MI 2.02,9.01 02/07/05 CIGNA CORP DE 1.01,5.02 02/01/05 CINERGY CORP DE 1.01 02/01/05 CITIZENS COMMUNITY BANCORP 2.02,9.01 02/04/05 CLINICAL DATA INC DE 1.01 02/07/05 CLOROX CO /DE/ DE 2.02,9.01 02/07/05 COACTIVE MARKETING GROUP INC DE 2.02 02/07/05 COINSTAR INC DE 1.01,9.01 02/01/05 COMMERCIAL CAPITAL BANCORP INC NV 8.01,9.01 02/07/05 COMMERCIAL CAPITAL BANCORP INC NV 8.01,9.01 02/07/05 Commercial Vehicle Group, Inc. DE 1.01,9.01 02/01/05 Commercial Vehicle Group, Inc. DE 2.02,7.01,9.01 02/07/05 Commercial Vehicle Group, Inc. DE 1.01,2.01,7.01,9.01 02/07/05 Community Bancorp NV 8.01 02/04/05 Comstock Homebuilding Companies, Inc. DE 1.01,2.03,9.01 02/01/05 CONSOLIDATED WATER CO LTD E6 1.01,1.02,9.01 01/14/05 COOLSAVINGS INC DE 2.02 02/03/05 COORS ADOLPH CO CO 1.01 02/01/05 CORNELL COMPANIES INC DE 5.02,9.01 02/07/05 CORPORATE ROAD SHOW DOT COM INC 8.01 02/07/05 COTELLIGENT INC DE 1.01,3.02,9.01 02/01/05 CRAY INC WA 2.02,7.01,9.01 02/03/05 CREDO PETROLEUM CORP CO 8.01 02/07/05 CSFB Mortgage-Backed Pass-Through Cer DE 8.01,9.01 08/25/04 AMEND CURAGEN CORP DE 1.01,9.01 01/26/05 CUTERA INC DE 2.02,9.01 02/07/05 CYPRESS COMMUNICATIONS HOLDING CO INC DE 1.01,2.02,9.01 02/03/05 CYTEC INDUSTRIES INC/DE/ DE 1.01,9.01 02/04/05 CYTOKINETICS INC 1.01 02/01/05 DATASTREAM SYSTEMS INC DE 2.02,3.01,9.01 02/01/05 DEERE & CO DE 7.01 02/07/05 DEL GLOBAL TECHNOLOGIES CORP NY 1.01,9.01 02/02/05 DELPHI CORP DE 8.01 02/03/05 DIXIE GROUP INC TN 1.01 02/07/05 DOMINION HOMES INC OH 1.01,9.01 02/01/05 DOUBLE EAGLE PETROLEUM CO MD 7.01,9.01 02/07/05 DREW INDUSTRIES INC DE 2.02,9.01 02/04/05 DURASWITCH INDUSTRIES INC NV 5.02,9.01 02/07/05 DYNACQ HEALTHCARE INC DE 1.01,9.01 02/03/05 EAST KANSAS AGRI ENERGY LLC KS 5.02 02/01/05 EBAY INC DE 1.01,9.01 02/07/05 EDAC TECHNOLOGIES CORP WI 1.01,9.01 02/01/05 EDISON INTERNATIONAL CA 1.01,2.03,9.01 02/01/05 EDISON RENEWABLES INC NV 5.02,7.01,9.01 02/01/05 ELECTRONIC DATA SYSTEMS CORP /DE/ DE 2.02,9.01 02/07/05 ENERGY CONVERSION DEVICES INC DE 2.02,9.01 12/31/04 ENGINEERED SUPPORT SYSTEMS INC MO 5.02,9.01 02/07/05 ENTHEOS TECHNOLOGIES INC NV 5.02,7.01,9.01 02/07/05 EPIQ SYSTEMS INC MO 2.02,9.01 02/07/05 EQUIFAX INC GA 1.01,7.01,9.01 02/03/05 EQUUS II INC DE 1.01,9.01 01/04/05 ERXSYS INC NV 5.02 02/01/05 EVERGREEN SOLAR INC DE 1.01,7.01,9.01 02/03/05 FALCON PRODUCTS INC /DE/ DE 1.01,1.03,2.03,8.01,9.01 01/31/05 FAR EAST ENERGY CORP 1.01,2.01,9.01 02/02/05 FASTFUNDS FINANCIAL CORP NV 1.01,3.02 12/15/04 AMEND Feldman Mall Properties, Inc. MD 2.01,9.01 02/01/05 Fieldstone Mortgage Investment Trust, DE 8.01,9.01 10/25/04 AMEND Fieldstone Mortgage Investment Trust, DE 8.01,9.01 11/26/04 AMEND Fieldstone Mortgage Investment Trust, DE 8.01,9.01 12/27/04 AMEND FIRST ALBANY COMPANIES INC NY 2.02 12/31/04 FIRST MARBLEHEAD CORP 1.01,9.01 02/01/05 FIRST NATIONAL COMMUNITY BANCORP INC PA 2.02,9.01 12/31/04 FIRST OF LONG ISLAND CORP NY 2.02,9.01 02/07/05 FIRST POTOMAC REALTY TRUST MD 9.01 12/21/04 AMEND FIRST STATE FINANCIAL CORP/FL 2.02,9.01 02/07/05 FLUOR CORP DE 1.01 02/01/05 FORRESTER RESEARCH INC DE 2.02 02/02/05 FRANKLIN ELECTRONIC PUBLISHERS INC PA 2.02,9.01 02/03/05 GAMEZNFLIX INC NV 5.02,9.01 02/03/05 GASCO ENERGY INC NV 8.01,9.01 02/07/05 GASEL TRANSPORTATION LINES INC OH 1.03,8.01,9.01 01/27/05 GE COMM MORT PASS THROUGH CERT SERIES DE 8.01,9.01 02/03/05 GENESCO INC TN 2.02,7.01,9.01 02/07/05 GENESIS ENERGY LP DE 8.01,9.01 02/03/05 GENWORTH FINANCIAL INC DE 1.01,9.01 02/02/05 GEODYNE ENERGY INCOME LTD PARTNERSHIP OK 8.01,9.01 02/07/05 GEORGIA BANCSHARES INC// GA 2.02,9.01 02/04/05 GERBER SCIENTIFIC INC CT 1.01 02/07/05 GFY FOODS INC NV 3.02,8.01 01/19/05 GLOBAL CROSSING LTD 5.02,9.01 02/01/05 GOLDEN TELECOM INC DE 1.01 02/01/05 GOLDMAN SACHS HEDGE FUND PARTNERS LLC DE 3.02 02/07/05 GOODRICH CORP NY 2.02,7.01,9.01 02/07/05 GREENE COUNTY BANCORP INC DE 2.02,9.01 02/03/05 GS MORTGAGE SECURITIES CORP MTG PA TH DE 8.01,9.01 07/26/04 AMEND GS MORTGAGE SECURITIES CORP MTG PA TH DE 8.01,9.01 08/25/04 AMEND GS MORTGAGE SECURITIES CORP MTG PA TH DE 8.01,9.01 09/27/04 AMEND GULF ISLAND FABRICATION INC LA 1.01,9.01 02/02/05 GURUNET CORP 1.01,3.02,7.01,9.01 02/04/05 GURUNET CORP 1.01,3.02,7.01,9.01 02/04/05 AMEND HABERSHAM BANCORP GA 2.02,9.01 02/03/05 HARRAHS ENTERTAINMENT INC DE 8.01,9.01 02/07/05 HASBRO INC RI 2.02,8.01,9.01 02/07/05 HCSB FINANCIAL CORP SC 8.01,9.01 02/07/05 HEADWATERS INC DE 9.01 06/02/04 HEALTH MANAGEMENT ASSOCIATES INC DE 8.01,9.01 02/01/05 HEALTH MANAGEMENT ASSOCIATES INC DE 8.01,9.01 02/01/05 HELIX BIOMEDIX INC DE 1.01 02/04/05 HERLEY INDUSTRIES INC /NEW DE 2.01,9.01 02/01/05 HEWITT ASSOCIATES INC DE 2.02,9.01 02/04/05 HEWLETT PACKARD CO DE 5.02,8.01 02/02/05 HINES REAL ESTATE INVESTMENT TRUST IN 2.01,9.01 11/23/04 AMEND HMI INDUSTRIES INC DE 8.01,9.01 02/07/05 HOLLYWOOD ENTERTAINMENT CORP OR 5.02 02/07/05 HUMANA INC DE 2.02,7.01,9.01 02/07/05 I SECTOR CORP DE 1.01,3.02,9.01 02/07/05 IA GLOBAL INC DE 8.01 02/04/05 IAC/INTERACTIVECORP DE 5.02 02/03/05 IMATION CORP DE 1.01 02/01/05 IMMERSION CORP DE 2.02,9.01 02/07/05 IMMUCELL CORP /DE/ DE 2.02,9.01 02/07/05 IMMUNOMEDICS INC DE 5.02 02/03/05 IMPERIAL SUGAR CO /NEW/ TX 1.01,9.01 02/04/05 INDYMAC MBS INC 9.01 02/07/05 INLAND WESTERN RETAIL REAL ESTATE TRU MD 2.01,9.01 02/01/05 INSWEB CORP DE 7.01 02/07/05 INTEGRATED PERFORMANCE SYSTEMS INC NY 2.01,5.03,9.01 11/24/04 AMEND INTERMUNE INC DE 2.02 02/07/05 INTERNATIONAL DISPLAYWORKS, INC OR 7.01,9.01 02/04/05 INTERNATIONAL GAME TECHNOLOGY NV 8.01 02/07/05 INTERNATIONAL IMAGING SYSTEMS INC 1.01,2.01,9.01 12/30/04 INTEVAC INC CA 1.01,9.01 02/03/05 INVESTMENT TECHNOLOGY GROUP INC DE 2.01 02/07/05 Irwin Whole Loan Home Equity Trust 20 DE 8.01,9.01 01/28/05 ITRON INC /WA/ WA 9.01 02/07/05 AMEND IXYS CORP /DE/ DE 2.02,9.01 02/07/05 JMAR TECHNOLOGIES INC DE 1.01,3.02,8.01,9.01 02/01/05 KENDLE INTERNATIONAL INC OH 2.02,9.01 02/07/05 KENTUCKY CENTRAL LIFE INSURANCE CO KY 9.01 06/30/04 KFX INC DE 1.01,5.02,9.01 02/01/05 KOS PHARMACEUTICALS INC FL 1.01,5.02 02/02/05 KOS PHARMACEUTICALS INC FL 1.01,5.02,5.05,8.01,9.01 02/01/05 KYPHON INC DE 2.02,9.01 02/07/05 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 02/03/05 LAFARGE NORTH AMERICA INC MD 2.02,9.01 02/07/05 LANTRONIX INC DE 8.01,9.01 02/07/05 LEVI STRAUSS & CO DE 5.02,9.01 02/01/05 LIBBEY INC DE 1.01,5.03,9.01 02/01/05 LIGHTBRIDGE INC DE 1.01 02/01/05 LINCARE HOLDINGS INC DE 2.02,8.01,9.01 02/07/05 LOUISIANA-PACIFIC CORP DE 2.02,9.01 02/07/05 LUBRIZOL CORP OH 2.02,9.01 02/07/05 MAGNADATA INC 5.01,5.02 01/31/05 MANOR CARE INC DE 1.01,5.03,9.01 02/01/05 MANUGISTICS GROUP INC DE 8.01,9.01 02/01/05 MASSEY ENERGY CO DE 5.02,9.01 02/01/05 MAX RE CAPITAL LTD 2.02,8.01,9.01 02/04/05 MAXYGEN INC DE 1.01,9.01 02/07/05 MEASUREMENT SPECIALTIES INC NJ 8.01,9.01 02/02/05 MEIER WORLDWIDE INTERMEDIA INC NV 4.01 02/03/05 MERCHANTS & MANUFACTURERS BANCORPORAT WI 2.02,9.01 02/05/05 MERCURY GENERAL CORP CA 2.02,9.01 02/07/05 MEREDITH ENTERPRISES INC DE 1.01 02/02/05 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 02/01/05 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 02/01/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 02/03/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 11/26/04 AMEND MICROSOFT CORP WA 7.01 01/27/05 MIDDLEBURG FINANCIAL CORP VA 2.02,9.01 02/02/05 MISSION RESOURCES CORP DE 7.01,9.01 02/07/05 MODTECH HOLDINGS INC CA 2.05 02/01/05 MONSTER WORLDWIDE INC DE 1.01,9.01 02/05/05 MOOG INC NY 5.02 02/07/05 MORGAN STANLEY ABS CAPITAL I INC DE 8.01,9.01 02/03/05 MOSAIC CO 8.01 02/01/05 MPOWER HOLDING CORP DE 5.02 02/02/05 MPOWER HOLDING CORP DE 1.01 02/02/05 Mueller Group, Inc. DE 1.01,9.01 02/04/05 Mueller Water Products, Inc. DE 1.01,9.01 02/04/05 MULTIBAND CORP MN 3.02 02/03/05 NATHANS FAMOUS INC DE 5.02 02/03/05 NATURAL ALTERNATIVES INTERNATIONAL IN DE 1.01,9.01 02/01/05 NEOMAGIC CORP DE 5.02,9.01 02/04/05 NET 1 UEPS TECHNOLOGIES INC FL 5.02,9.01 02/03/05 NEW HAMPSHIRE THRIFT BANCSHARES INC DE 8.01,9.01 02/07/05 NEXEN INC A0 5.03 01/01/05 NOBLE CORP 8.01,9.01 02/04/05 NOBLE ENERGY INC DE 1.01,9.01 02/01/05 NORDSTROM INC WA 1.01,9.01 02/01/05 NORTHERN GROWERS LLC SD 8.01 01/29/05 NORTHFIELD LABORATORIES INC /DE/ DE 1.01,9.01 02/04/05 NORTHLAND CABLE PROPERTIES SEVEN LIMI WA 1.01 02/02/05 NPS PHARMACEUTICALS INC DE 1.01,9.01 02/02/05 NPS PHARMACEUTICALS INC DE 8.01,9.01 02/07/05 OLIN CORP VA 7.01,9.01 02/04/05 ORTEC INTERNATIONAL INC DE 4.01 01/21/05 AMEND ORYX TECHNOLOGY CORP DE 8.01,9.01 02/01/05 OSTEOTECH INC DE 1.01 02/01/05 OVERHILL FARMS INC NV 1.01,3.02,9.01 02/01/05 OWENS ILLINOIS INC /DE/ DE 8.01,9.01 02/02/05 PACIFIC STATE BANCORP 2.02,9.01 02/04/05 PAMRAPO BANCORP INC DE 2.02,9.01 01/26/05 PAYGARD INC NV 5.02 01/26/05 PEGASYSTEMS INC MA 5.02 02/02/05 PENN VIRGINIA RESOURCE PARTNERS L P DE 1.01 02/07/05 PEOPLES BANCORP IN 7.01,9.01 12/31/04 PEOPLES CHOICE HOME LOAN SECURITIES T 9.01 01/28/05 PEOPLES CHOICE HOME LOAN SECURITIES T 9.01 01/28/05 PEOPLES HOLDING CO MS 8.01 02/01/05 PETROQUEST ENERGY INC DE 7.01,9.01 02/07/05 PETSMART INC DE 1.01,9.01 02/03/05 PHARMACEUTICAL PRODUCT DEVELOPMENT IN NC 1.01,2.01,9.01 02/02/05 PHARMACEUTICAL PRODUCT DEVELOPMENT IN NC 2.01,7.01 02/04/05 PHARSIGHT CORP CA 7.01,9.01 02/04/05 PHASE FORWARD INC DE 2.02,9.01 02/07/05 PHAZAR CORP DE 1.01,9.01 02/07/05 PHELPS DODGE CORP NY 1.01 02/01/05 PIONEER DRILLING CO TX 2.02,9.01 02/07/05 PNM RESOURCES INC NM 1.01,8.01 02/07/05 POGO PRODUCING CO DE 2.02 02/04/05 POINT 360 CA 3.02 02/04/05 POINT THERAPEUTICS INC DE 8.01,9.01 02/07/05 POTLATCH CORP DE 2.02,9.01 02/07/05 POWER ONE INC DE 2.02,2.05,2.06,7.01,9.01 02/03/05 AMEND PPLUS Trust Series LMG-3 8.01,9.01 02/01/05 PPLUS Trust Series LMG-3 8.01,9.01 02/01/05 PPlus Trust Series LMG-4 DE 8.01,9.01 02/01/05 PRACTICEXPERT INC NV 5.02,9.01 02/02/05 PRAXAIR INC DE 5.02 02/06/05 PRICELINE COM INC DE 1.01 02/01/05 PROSPECT ENERGY CORP MD 7.01,9.01 02/07/05 PROTEIN DESIGN LABS INC/DE DE 2.02,8.01,9.01 02/07/05 PULTE HOMES INC/MI/ MI 1.01 02/02/05 QUALITY SYSTEMS INC CA 1.01 01/27/05 AMEND QUANEX CORP DE 5.02 02/07/05 QUEPASA CORP NV 5.02,9.01 02/07/05 RADVIEW SOFTWARE LTD 2.02,5.04,9.01 02/07/05 RALCORP HOLDINGS INC /MO MO 8.01,9.01 02/04/05 RCG COMPANIES INC DE 2.01,3.02,5.02,9.01 02/02/05 REALTY INCOME CORP MD 2.02,9.01 02/02/05 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 02/04/05 REUNION INDUSTRIES INC DE 2.04 02/03/05 REYNOLDS AMERICAN INC 1.01,5.03,9.01 02/01/05 RIGGS NATIONAL CORP DE 2.02,8.01,9.01 02/07/05 ROFIN SINAR TECHNOLOGIES INC DE 2.02,9.01 12/31/04 RUDOLPH TECHNOLOGIES INC DE 2.02,9.01 02/07/05 RURAL METRO CORP /DE/ DE 2.02,9.01 02/07/05 RUSH FINANCIAL TECHNOLOGIES INC TX 7.01,9.01 02/07/05 SAFECO CORP WA 5.02,5.03,9.01 02/02/05 SATCON TECHNOLOGY CORP DE 1.01 02/04/05 SCANSOFT INC DE 2.02,9.01 02/07/05 SCANSOFT INC DE 2.01,9.01 02/01/05 SCHEIN HENRY INC DE 1.01 02/07/05 SEAWRIGHT HOLDINGS INC DE 1.01,2.03,3.02,5.02 02/01/05 SELECTIVE INSURANCE GROUP INC NJ 1.01 02/01/05 SERACARE LIFE SCIENCES INC 5.02 02/07/05 SHARPER IMAGE CORP DE 2.02,9.01 02/03/05 SHERWIN WILLIAMS CO OH 1.01,9.01 02/02/05 SILICONIX INC DE 8.01,9.01 02/07/05 SINA CORP 2.02,9.01 02/07/05 SIRNA THERAPEUTICS INC CO 3.02 12/15/04 SOMERSET HILLS BANCORP NJ 2.02,9.01 02/03/05 SONOCO PRODUCTS CO SC 1.01 02/01/05 SONORAN ENERGY INC WA 4.01,9.01 02/02/05 SOUTHERN CALIFORNIA EDISON CO CA 1.01,2.03,9.01 02/01/05 SOUTHERN COMMUNITY FINANCIAL CORP NC 8.01 02/07/05 SOUTHERN COMMUNITY FINANCIAL CORP NC 5.02,9.01 02/07/05 SOUTHERN UNION CO DE 7.01,8.01,9.01 02/07/05 SPECTRUM SCIENCES & SOFTWARE HOLDINGS DE 1.01,2.01,7.01,9.01 02/07/05 STAGE STORES INC NV 2.02,9.01 02/03/05 STANLEY FURNITURE CO INC/ DE 2.02,7.01,9.01 12/31/04 STATION CASINOS INC NV 1.01 02/07/05 STEAKHOUSE PARTNERS INC DE 4.01,9.01 01/24/05 AMEND STELAX INDUSTRIES LTD A1 4.01 02/01/05 STONEPATH GROUP INC DE 1.01,5.02,9.01 10/14/04 AMEND STRATEGY INTERNATIONAL INSURANCE GROU TX 4.01 01/19/05 STRATEGY INTERNATIONAL INSURANCE GROU TX 5.02 02/01/05 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 02/04/05 STURCTURED ASSET SECURITIES CORP MORT DE 8.01,9.01 02/25/04 AMEND STURCTURED ASSET SECURITIES CORP MORT DE 8.01,9.01 03/25/04 AMEND STURCTURED ASSET SECURITIES CORP MORT DE 8.01,9.01 04/26/04 AMEND STURCTURED ASSET SECURITIES CORP MORT DE 8.01,9.01 05/25/04 AMEND STURCTURED ASSET SECURITIES CORP MORT DE 8.01,9.01 06/25/04 AMEND STURCTURED ASSET SECURITIES CORP MORT DE 8.01,9.01 07/26/04 AMEND STURCTURED ASSET SECURITIES CORP MORT DE 8.01,9.01 08/25/04 AMEND STURCTURED ASSET SECURITIES CORP MORT DE 8.01,9.01 09/27/04 AMEND STURCTURED ASSET SECURITIES CORP MORT DE 8.01,9.01 10/25/04 AMEND SUN OIL & GAS, INC NV 2.01,9.01 02/07/05 SUNLINK HEALTH SYSTEMS INC OH 2.02,8.01,9.01 02/02/05 SUPERCLICK INC WA 2.02,9.01 02/07/05 SUPERIOR ESSEX INC DE 8.01,9.01 02/03/05 SUTTER HOLDING CO INC DE 4.01,9.01 10/10/04 AMEND SYKES ENTERPRISES INC FL 1.01 02/01/05 SYNALLOY CORP DE 8.01 02/07/05 SYNIVERSE HOLDINGS LLC DE 2.02,9.01 02/07/05 T REIT INC VA 7.01,9.01 02/04/05 TAUBMAN CENTERS INC MI 1.01 02/07/05 TEMPLE INLAND INC DE 2.02,7.01,9.01 02/07/05 TEMPORARY FINANCIAL SERVICES INC WA 4.01,9.01 02/07/05 AMEND TERAYON COMMUNICATION SYSTEMS DE 7.01,9.01 01/10/05 THOR INDUSTRIES INC DE 2.02,9.01 02/02/05 TOREADOR RESOURCES CORP DE 3.02 02/03/05 TORPEDO SPORTS USA INC NV 2.01 02/01/05 TOWER AUTOMOTIVE INC DE 1.01,1.03,2.03,2.04,3.01,8.01 01/27/05 TRC COMPANIES INC /DE/ DE 2.02,9.01 02/03/05 TREASURE MOUNTAIN HOLDINGS INC NV 5.02,9.01 02/01/05 AMEND TRIAD HOSPITALS INC DE 1.01,9.01 02/03/05 TRIMERIS INC DE 2.02 02/01/05 TRIQUINT SEMICONDUCTOR INC DE 2.02,9.01 02/07/05 TRM CORP OR 7.01,9.01 11/19/04 AMEND U S CANADIAN MINERALS INC CA 5.02 02/07/05 UNIFY CORP DE 1.01,2.01,9.01 02/02/05 UNITED AMERICAN HEALTHCARE CORP MI 8.01 02/03/05 UNITEDHEALTH GROUP INC MN 1.01 02/02/05 UNIVERSAL CORP /VA/ VA 2.02,8.01,9.01 02/03/05 US WIRELESS ONLINE INC NV 1.01,2.01,2.03,3.02,9.01 02/04/05 USF CORP DE 1.01,5.02,9.01 02/07/05 uWink, Inc. UT 5.02,9.01 01/28/05 Valley Commerce Bancorp CA 2.02,9.01 01/31/05 VECTREN CORP IN 7.01 02/04/05 VICURON PHARMACEUTICALS INC DE 7.01,9.01 02/07/05 VioQuest Pharmaceuticals MN 1.01,5.02 02/01/05 VIPER NETWORKS INC UT 4.01 01/21/05 AMEND VIRAGEN INC DE 5.02,9.01 02/01/05 VIROPRO INC NV 3.02 02/05/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 02/03/05 WATERFORD GAMING LLC DE 8.01 02/07/05 WEATHERFORD INTERNATIONAL LTD D0 2.02,7.01,9.01 02/07/05 WELLPOINT INC IN 2.02,9.01 02/07/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 02/04/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 02/04/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 02/04/05 Wells Fargo Home Equity Asset-Backed DE 8.01,9.01 10/25/04 AMEND Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 12/23/04 WESTBANK CORP MA 2.02,9.01 02/04/05 WESTINGHOUSE AIR BRAKE TECHNOLOGIES C DE 8.01,9.01 02/02/05 WFS FINANCIAL 2005-1 OWNER TRUST 8.01,9.01 01/28/05 Wilber CORP 8.01,9.01 02/04/05 WILLIAMS COAL SEAM GAS ROYALTY TRUST DE 2.02,9.01 02/04/05 WINSTON HOTELS INC NC 1.01 02/01/05 WMS INDUSTRIES INC /DE/ DE 2.02,9.01 02/01/05 WORLD OMNI AUTO RECEIVABLES LLC DE 8.01,9.01 02/01/05 ZANETT INC DE 1.01,2.03 02/07/05 ZIMMER HOLDINGS INC DE 1.01 02/04/05