SEC NEWS DIGEST Issue 2005-34 February 22, 2005 COMMISSION ANNOUNCEMENTS STATEMENT OF SEC CHAIRMAN WILLIAM H. DONALDSON Statement of SEC Chairman William Donaldson concerning the IRS's announcement today regarding its executive stock option settlement initiative: “I commend the IRS for resolving this matter. It is important that leaders in our capital markets avoid inappropriate conflicts of interest such as those described in the IRS's executive stock option initiative. The IRS's settlement initiative is a step forward in the effort to protect the integrity of our capital markets. We will continue to work closely with the IRS and other government agencies to fulfill our mandate.” (Press Rel. 2005-19) COMMISSION SEEKS FEEDBACK AND ANNOUNCES DATE OF ROUNDTABLE ON IMPLEMENTATION OF SARBANES-OXLEY INTERNAL CONTROL PROVISIONS On Feb. 7, 2005, the Commission announced that it would host a roundtable discussion and would solicit written feedback regarding the experiences of registrants, accounting firms and others in implementing the new internal control requirements under Section 404 of the Sarbanes- Oxley Act of 2002. See Press Release 2005-13. Today the Commission announced that the roundtable will be held on Wednesday, April 13, 2005, in the William O. Douglas Room at Commission headquarters, 450 Fifth Street, N.W., Washington, D.C., beginning at 9 a.m. The roundtable will be open to the public, on a first come, first served basis. The Commission also intends to make the roundtable available by Web cast. The Commission also announced today that interested parties may submit their written feedback on the internal control implementation process. Section 404 and rules adopted by the Commission require companies that file annual reports with the Commission to report on management’s responsibilities to establish and maintain adequate internal control over the company’s financial reporting process, as well as management’s assessment of the effectiveness of those internal controls. Section 404 and the auditing standards of the Public Company Accounting Oversight Board require the accounting firm that audits the company’s financial statements to report on management’s assessment, as well as on the effectiveness of the company’s controls. The Commission seeks written feedback from registrants, auditors, investors and others on their experiences with implementing and evaluating the Section 404 requirements. The Commission is not soliciting feedback on a particular set of inquiries. The information that is submitted will become part of the public record of the Section 404 roundtable. Members of the public are encouraged to provide the submissions before April 1, 2005. Submissions may be provided by any of the following methods: Electronic submissions: * Use the Commission’s Internet submission form at www.sec.gov/news/press.shtml; or * Send an E-mail to rule-comments@sec.gov. Please include File Number 4-497 on the subject line. Paper submissions: * Send paper submissions in triplicate to Jonathan G. Katz, Secretary, Securities and Exchange Commission, 450 Fifth Street, NW, Washington, DC 20549-0609. All submissions should refer to File Number 4-497. This file number should be included on the subject line if e-mail is used. To help us process and review your submissions more efficiently, please use only one method. The Commission will post all submissions on the Commission’s Internet Web site (http://www.sec.gov/news/press/4-497.shtml). All submissions received will be posted without change; we do not edit personal identifying information from submissions. You should submit only information that you wish to make available publicly. (Press Rel. 2005-20) ENFORCEMENT PROCEEDINGS CONSENT JUDGMENT AGAINST PATRICK BENNETT On Dec. 17, 2004, the Honorable John E. Sprizzo, United States District Judge for the Southern District of New York, entered a final consent judgment against Patrick R. Bennett enjoining Bennett from violating the antifraud provisions of the federal securities laws, Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and prohibiting Bennett from acting as an officer or director of any public company. In March 1996 the Commission filed a complaint alleging that Bennett and entities controlled by Bennett violated the antifraud provisions of the federal securities laws by, among other things, engaging in a massive “Ponzi” scheme through which they defrauded investors out of over $570 million and diverting those funds to Bennett, members of his family and others who were connected to him. The Commission’s case was stayed pending the outcome of parallel criminal proceedings against Bennett. Bennett was convicted of numerous charges, including two counts of securities fraud arising from conduct alleged in the Commission’s complaint. He was sentenced to 22 years in prison ordered to forfeit $109,088,889. Bennett’s conviction was affirmed on appeal, and the Supreme Court denied his petition for a writ of certiorari on January 12, 2004. On July 26, 2004, Judge Sprizzo entered a final consent judgment against the entities named as defendants in the Commission’s complaint -- The Bennett Funding Group, Inc., The Bennett Management and Development Corporation, Bennett Receivables Corporation, and Bennett Receivables Corporation-II -- enjoining them from violating the antifraud provisions of the federal securities laws and ordering them to disgorge $400 million in ill-gotten gains. The disgorgement obligation is satisfied by the distribution to injured investors of funds recovered by the bankruptcy trustee for the Bennett entities. See also LR-14875 (April 15, 1996) and LR-14991 (July 26, 1996). [SEC v. The Bennett Funding Group, Inc., Patrick R. Bennett, Bennett Management and Development Corporation, Bennett Receivables Corporation, and Bennett Receivables Corporation-II, 96 Civ. 2237, SPRIZZO, S.D.N.Y.] (LR-19094) COURT ENTERS JUDGMENTS AGAINST OPERATORS OF $6 MILLION “PRIME BANK” SECURITIES FRAUD On February 7, the Honorable Dale S. Fischer, U.S. District Judge for the Central District of California, entered a Default Judgment against defendants Mary Patten and her company Valenvalls Investment Corporation, Ltd. The Commission's complaint alleged that Patten and Valenvalls -- along with co-defendants Scott Hamilton and Harold Miller -- acted as the primary brokers of the “VV-PP,” a purported “high-yield” trading program, through which the defrauded investors lost at least $6 million. The Court enjoined Patten and Valenvalls from further violations of the anti-fraud and registration provisions of the federal securities laws (Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder). The Final Judgment against Patten and Valenvalls orders that they pay disgorgement, prejudgment interest and civil penalties in an amount that will be determined by the Court at a later date. Previously -- on Nov. 29, 2004, and Jan. 19, 2005 -- the Court entered Final Judgments by Consent against defendants Scott Hamilton and Harold Miller, respectively. Hamilton and Miller consented to the entry of Final Judgments against them without admitting or denying the allegations in the Commission's complaint. The Court enjoined Miller and Hamilton from further violations of Sections 5(a), 5(c) and 17(a) of the Securities Act, and Sections 10(b) and 15(a)(1) of the Exchange Act and Rule 10b-5 thereunder. The Final Judgment against Miller requires him to pay a civil penalty of $39,999 and disgorgement of $1.00. The Final Judgment against Hamilton waives payment of disgorgement and did not impose a civil penalty, based on Hamilton’s sworn statement of financial condition and other information furnished to the Commission. Finally, in separate administrative proceedings, Hamilton and Miller also consented to orders permanently barring them from association with any broker or dealer. See In the Matter of Harold Miller, File No. 3-11811 (Feb. 8, 2005) and In the Matter of Scott Hamilton, File No. 3-11778 (Dec. 20, 2004). The Commission filed the complaint in this matter on June 6, 2003. The Commission’s complaint alleged that Hamilton and Miller -- through oral representations and written offering materials distributed to investors through a network of brokers -- falsely represented that: (1) investors’ funds would be used to trade Medium Term Notes (MTNs) on a secret market; (2) MTN trading would yield returns averaging 100 percent per week; (3) investors’ funds would be pooled at Valenvalls, an allegedly insured financial institution that would pay an additional 20 percent return (over and above the guaranteed 100 percent per week); and (4) the VV-PP was “fed controlled” and subject to International Monetary Fund rules and regulations. According to the complaint, after having potential investors referred from Hamilton and Miller, Patten sent the potential investors promotional materials about Valenvalls, which falsely represented that: (1) investors would receive individual accounts at Valenvalls, promoted as an ‘international financeria’ that could trade bonds, currency, real estate, and securities, and (2) Valenvalls would pay investors a 20 percent return on their investment (over and above the guaranteed 100 percent per week). The complaint also alleged that Patten sent investors account statements falsely indicating that their funds were earning 20 percent in individual Valenvalls accounts. Ultimately, the complaint alleged, the defendants lulled investors with misrepresentations that the VV-PP was proceeding as planned, when in fact Patten had diverted investors’ funds to her personal use. See also LR-18179 (June 6, 2003). [SEC v. Mary Patten, et al., No. CV 03- 8619 DSF, JTLx, C.D. Cal.] (LR-19095) INVESTMENT COMPANY ACT RELEASE AIG SUNAMERICA ASSET MANAGEMENT CORP., ET AL. An order has been issued on an application filed by AIG SunAmerica Asset Management Corp. and Variable Annuity Life Insurance Company (each, an Adviser) for an order granting exemptions from Section 12(d)(3) and Section 17(a) of the Investment Company Act and permitting certain joint transactions under Section 17(d) of the Act and Rule 17d-1 under the Act. The order permits certain registered investment companies advised by an Adviser to enter into certain types of principal protection arrangements with any entity that is in control of, controlled by, or under common control with, an Adviser (an AIG Affiliate), or with an unaffiliated third party that enters into a derivatives contract or reinsurance contract with an AIG Affiliate to hedge all or a portion of the risks under the principal protection arrangement. (Rel. IC-26760 - February 16) HOLDING COMPANY ACT RELEASES NATIONAL FUEL GAS COMPANY An order has been issued authorizing National Fuel Gas Company, a registered holding company, to amend its restated certificate of incorporation. (Rel. 35-27947) SELF REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change and Amendment Nos. 1 and 2 thereto (SR-CBOE-2004- 89) filed by the Chicago Board Options Exchange, relating to reduced- value options on the Russell 2000 Stock Index, 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 21. (Rel. 34-51220) Pursuant to Rule 19b-4 under the Securities Exchange Act of 1934, NASD, through its subsidiary, The Nasdaq Stock Market, Inc., has filed a proposed rule change and Amendment No. 1 (SR-NASD-2005-010) to modify restrictions on Computer-Generated Quoting. Publication is expected in the Federal Register during the week of February 21. (Rel. 34-51223) A proposed rule change (SR-NASD-2005-019) filed by NASD, through its subsidiary, The Nasdaq Stock Market, Inc., to modify pricing for NASD members using the Nasdaq Market Center and Nasdaq’s Brut facility has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of February 21. (Rel. 34-51224) A proposed rule change (SR-NASD-2005-020) filed by NASD, through its subsidiary, The Nasdaq Stock Market, Inc., to modify pricing for non- members using Nasdaq’s Brut facility has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of February 21. (Rel. 34-51225) A proposed rule change filed by the Pacific Exchange to amend the procedural requirements in PCX Rules 6.33 and 6.44 for the PCX Market Maker and Floor Broker Examinations (SR-PCX-2005-18) has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of February 22. (Rel. 34-51228) A proposed rule change (SR-NASD-2005-017) and Amendment No. 1 thereto filed by NASD, through its subsidiary, The Nasdaq Stock Market, Inc., regarding modifications to the Nasdaq opening process for Nasdaq-listed stocks, has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of February 21. (Rel. 34-51233) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission noticed and granted accelerated approval to a proposed rule change (SR-Amex-2005-010) submitted by the American Stock Exchange under Rule 19b-4 of the Securities Exchange Act of 1934 relating to the listing and trading of notes linked to the performance of the Nikkei 225 Index. Publication is expected in the Federal Register during the week of February 21. (Rel. 34-51227) PROPOSED RULE CHANGES NASD filed a proposed rule change under Rule 19b-4 (SR-NASD-2004-026) to amend NASD Rule 2320(a) governing best execution. Publication of the proposal is expected in the Federal Register during the week of February 21. (Rel. 34-51229) NASD filed a proposed rule change under Rule 19b-4 (SR-NASD-2004-045) to prohibit members from trading ahead of customer market orders. Publication of the proposal is expected in the Federal Register during the week of February 21. (Rel. 34-51230) NASD filed a proposed rule change (SR-NASD-2004-089) and Amendment No. 1 thereto under Rule 19b-4 of the Securities Exchange Act of 1934 to require limit order protection and to expand the application of Manning obligations to exchange-listed securities. Publication of the proposal is expected in the Federal Register during the week of February 21. (Rel. 34-51231) DELISTING An order has been issued granting the application of the Pacific Exchange to strike from listing and registration the common stock, $1.00 par value, of Z-Seven Fund, Inc., effective at the opening of business on February 22. (Rel. 34-51232) 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-8 CAPCO ENERGY INC, 5555 SAN FELIPE, SUITE 725, HOUSTON, TX, 77056, 713-622-5550 - 3,125,714 ($546,999.95) Equity, (File 333-122889 - Feb. 18) (BR. 04) S-3 GOOD TIMES RESTAURANTS INC, 601 CORPORATE CIRCLE, GOLDEN, CO, 80401, 3033841400 - 0 ($7,524,518.80) Equity, (File 333-122890 - Feb. 18) (BR. 05) SB-2 CONOLOG CORP, 5 COLUMBIA RD, SOMERVILLE, NJ, 08876, 9087228081 - 2,327,904 ($8,287,338.24) Equity, (File 333-122891 - Feb. 18) (BR. 36) S-3 BFC FINANCIAL CORP, 1750 E SUNRISE BLVD, FORT LAUDERDALE, FL, 33304, 9547605200 - 0 ($53,737,200.00) Equity, (File 333-122892 - Feb. 18) (BR. 07) S-8 SONTRA MEDICAL CORP, 10 FORGE PARKWAY, FRANKLIN, MA, 02038, 508 553-8850 - 500,000 ($860,000.00) Equity, (File 333-122893 - Feb. 18) (BR. 36) S-8 HORIZON HEALTH CORP /DE/, 1500 WATERS RIDGE DR, -, LEWISVILLE, TX, 75057, 9724208200 - 0 ($9,651,000.00) Equity, (File 333-122894 - Feb. 18) (BR. 01) S-8 NOVA COMMUNICATIONS LTD, 370 AMAPOLA AVE, SUITE 202, TORRANCE, CA, 90501, 3106420200 - 15,000 ($18,000.00) Equity, (File 333-122896 - Feb. 18) (BR. 08) F-6 RIO TINTO PLC, 6 ST JAMES'S SQUARE, LONDON, SW1Y 4LD, X0, 44 20 7930 2399 - 0 ($500,000.00) ADRs/ADSs, (File 333-122898 - Feb. 18) (BR. 04) S-1 USA TECHNOLOGIES INC, 100 DEERFIELD LANE, SUITE 140, MALVERN, PA, 19355, 6109890340 - 51,883,493 ($9,028,871.00) Equity, (File 333-122899 - Feb. 18) (BR. 03) S-3 AQUA AMERICA INC, 762 LANCASTER AVE, BRYN MAWR, PA, 19010, 2155278000 - 5,000,000 ($121,050,000.00) Equity, (File 333-122900 - Feb. 18) (BR. 02) S-8 Cobalis Corp, 2445 MCCABE WAY, SUITE 150, IRVINE, CA, 92614, 949-757-0001 - 606,995 ($640,379.73) Equity, (File 333-122903 - Feb. 18) (BR. 02) S-3 OVERSTOCK COM INC, 6322 SOUTH 3000 EAST, STE 100, SALT LAKE CITY, UT, 84121, 8019473100 - 0 ($500,000,000.00) Other, (File 333-122904 - Feb. 18) (BR. 08) S-8 GFI Group Inc., 100 WALL STREET, NEW YORK, NY, 10005, 212-968-4100 - 0 ($111,935,441.35) Equity, (File 333-122905 - Feb. 18) (BR. 07) S-3 BOTTOMLINE TECHNOLOGIES INC /DE/, 325 CORPORATE DRIVE, PORTSMOUTH, NH, 03801, 6034360700 - 6,000,000 ($83,400,000.00) Equity, (File 333-122906 - Feb. 18) (BR. 03) S-8 uWink, Inc., 5443 BEETHOVEN STREET, LOS ANGELES, CA, 90066, 3108276900 - 350,000 ($350,000.00) Equity, (File 333-122907 - Feb. 18) (BR. 09) S-8 Dolby Laboratories, Inc., 100 POTRERO AVENUE, SAN FRANCISCO, CA, 94103, 415 558 0200 - 0 ($125,100,000.00) Equity, (File 333-122908 - Feb. 18) (BR. 37) S-3 ARIAD PHARMACEUTICALS INC, 26 LANDSDOWNE ST, CAMBRIDGE, MA, 02139, 6174940400 - 9,500,000 ($69,160,000.00) Other, (File 333-122909 - Feb. 18) (BR. 01) S-8 MESA LABORATORIES INC /CO, 12100 W 6TH AVE, LAKEWOOD, CO, 80228, 3039878000 - 2,000,000 ($2,510,113.00) Equity, (File 333-122911 - Feb. 18) (BR. 36) S-8 SUB SURFACE WASTE MANAGEMENT OF DELAWARE INC, 5922-B FARNSWORTH COURT, CARLSBAD, CA, 92008, 760-918-1860 - 10,000,000 ($1,400,000.00) Equity, (File 333-122913 - Feb. 18) (BR. 06) N-2 Pioneer Municipal High Yield Trust, 60 STATE STREET, BOSTON, MA, 02102, 617-517-8909 - 0 ($1,000,000.00) Equity, (File 333-122918 - Feb. 18) (BR. 16) F-3 NOVAMERICAN STEEL INC, 2175 HYMUS BLVD, DORVAL QUEBEC, A8, H9P 1J8, 5143686455 - 0 ($97,291,150.00) Equity, (File 333-122923 - Feb. 18) (BR. 06) S-8 DYNA GROUP INTERNATIONAL INC, 1661 S SEGUIN AVENUE, NEW BRAUNFELS, TX, 78130, 8306204400 - 750,000 ($690,000.00) Equity, (File 333-122924 - Feb. 18) (BR. 06) S-3 CITIGROUP INC, 399 PARK AVENUE, NEW YORK, NY, 10043, 2125591000 - 0 ($1,000,000.00) Equity, (File 333-122925 - Feb. 18) (BR. 07) 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 2-Track Global, Inc. 8.01,9.01 11/30/04 AMEND A.C.T Holdings, Inc. NV 4.01 02/15/05 A.C.T Holdings, Inc. NV 2.01 02/15/05 AMEND AAR CORP DE 2.05,9.01 02/17/05 ABGENIX INC DE 2.03 02/14/05 ACCREDITED HOME LENDERS INC DE 8.01,9.01 02/18/05 ACROSS AMERICA REAL ESTATE DEVELOPMEN CO 7.01 02/18/05 ACUSPHERE INC DE 1.01,7.01,8.01,9.01 02/17/05 ADELPHIA COMMUNICATIONS CORP DE 7.01 02/18/05 ADVANCED COMMUNICATIONS TECHNOLOGIES FL 1.01,2.01 02/11/05 ADVANCED NEUROMODULATION SYSTEMS INC TX 8.01 02/17/05 AEP INDUSTRIES INC DE 8.01,9.01 02/17/05 AETHER SYSTEMS INC DE 2.02,9.01 02/17/05 AFC ENTERPRISES INC MN 1.01,1.02,9.01 01/27/05 AFFYMETRIX INC DE 1.01 02/14/05 AIRSPAN NETWORKS INC WA 1.01 01/26/05 ALAMOSA HOLDINGS INC DE 2.01,2.03,9.01 02/18/05 ALASKA AIR GROUP INC DE 7.01 02/18/05 ALLEGHENY ENERGY INC MD 2.02,9.01 02/17/05 AMCON DISTRIBUTING CO DE 2.02,9.01 02/14/05 AMERICAN EXPRESS CO NY 8.01 02/17/05 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE 9.01 02/14/05 AMERICAN IDC CORP FL 5.02 08/15/04 AMEND AMERICAN ITALIAN PASTA CO DE 7.01,9.01 02/17/05 ANGELCITI ENTERTAINMENT INC /FL/ NV 5.05,9.01 02/18/05 ANGIODYNAMICS INC DE 8.01 02/10/05 APAC CUSTOMER SERVICE INC IL 5.02 02/17/05 APD ANTIQUITIES, INC. NV 4.01,9.01 02/08/05 ARDEN REALTY LIMITED PARTNERSHIP MD 1.01,9.01 02/14/05 ARMANINO FOODS OF DISTINCTION INC /CO CO 2.02,9.01 02/17/05 ARQULE INC DE 1.02 02/18/05 ASCONI CORP NV 5.02,9.01 02/16/05 ASTRALIS LTD CO 1.01,5.02 12/10/04 ATA HOLDINGS CORP IN 8.01,9.01 02/15/05 ATS MEDICAL INC MN 2.02,9.01 02/18/05 AUGUST TECHNOLOGY CORP MN 8.01,9.01 02/18/05 BAIRNCO CORP /DE/ DE 2.02,9.01 02/18/05 BAKERS FOOTWEAR GROUP INC MO 2.02,8.01,9.01 02/17/05 BANCFIRST CORP /OK/ OK 7.01 02/18/05 BANK OF GRANITE CORP DE 1.01 02/14/05 Battle Mountain Gold Exploration Corp 8.01 02/11/05 BEACON POWER CORP DE 1.01,9.01 02/15/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01 02/18/04 BEARINGPOINT INC DE 1.01,5.02 02/14/05 BENCHMARK BANKSHARES INC VA 2.02,9.01 02/18/05 BENCHMARK BANKSHARES INC VA 5.02 02/18/05 BENIHANA INC DE 4.02 02/16/05 BFC FINANCIAL CORP FL 8.01 02/11/05 BILL BARRETT CORP 1.01,9.01 02/18/05 Biotel Inc. MN 2.02,9.01 02/14/05 BOOKHAM, INC. DE 5.02 02/14/05 BORLAND SOFTWARE CORP DE 1.01,5.02,5.03,9.01 02/17/05 BRAVO RESOURCES LTD NV 5.03,8.01,9.01 02/18/05 BRUSH ENGINEERED MATERIALS INC 2.02 02/18/05 BTU INTERNATIONAL INC DE 2.02,9.01 02/17/05 BUCKEYE TECHNOLOGIES INC DE 8.01,9.01 02/17/05 C-BASS MORTGAGE LOAN ASSET-BACKED CER DE 8.01,9.01 02/08/05 CAE INC 2.02 02/18/05 Calamos Asset Management, Inc. /DE/ 1.01 02/15/05 CALLIDUS SOFTWARE INC 1.01 02/14/05 CAMBRIDGE HEART INC DE 2.02 02/16/05 CAMPBELL SOUP CO NJ 2.02,9.01 02/18/05 CANO PETROLEUM, INC 4.02,9.01 02/14/05 CAPITAL ONE FINANCIAL CORP DE 3.03,9.01 02/14/05 CAPRIUS INC DE 3.02,9.01 02/15/05 CAPTEC FRANCHISE CAPITAL PARTNERS L P DE 1.01,9.01 02/15/05 CAPTEC FRANCHISE CAPITAL PARTNERS LP DE 1.01,9.01 02/15/05 CELERITY SYSTEMS INC DE 8.01 02/11/05 CENTRA SOFTWARE INC DE 1.01,5.02,9.01 02/14/05 CENTRAL EUROPEAN DISTRIBUTION CORP DE 2.02,9.01 02/18/05 CENTRUE FINANCIAL CORP DE 1.01 02/18/05 CERIDIAN CORP /DE/ DE 5.02,8.01,9.01 02/18/05 CERIDIAN CORP /DE/ DE 4.02 01/31/05 AMEND CFC INTERNATIONAL INC DE 2.02,4.02,9.01 12/31/04 CHANNELL COMMERCIAL CORP DE 2.02 02/17/05 CHARLES & COLVARD LTD NC 2.02 02/17/05 CHEMUNG FINANCIAL CORP NY 5.03 02/18/05 CHORDIANT SOFTWARE INC DE 3.01,7.01,9.01 02/14/05 CIPHERGEN BIOSYSTEMS INC DE 2.02,9.01 02/17/05 CLARK INC DE 2.02,9.01 02/17/05 CLICK COMMERCE INC 2.02,9.01 02/10/05 CNH CAPITAL RECEIVABLES INC DE 8.01,9.01 02/15/05 CNL INCOME PROPERTIES INC MD 9.01 12/03/04 AMEND COACHMEN INDUSTRIES INC IN 8.01,9.01 02/18/05 COASTAL FINANCIAL CORP /DE DE 7.01,9.01 02/16/05 COBIZ INC CO 1.01 02/18/05 COEUR D ALENE MINES CORP ID 1.01,9.01 02/15/05 COHU INC DE 1.01 02/18/05 COLLEGIATE PACIFIC INC DE 7.01,9.01 02/18/05 COMC INC DE 4.01 02/14/05 COMMAND SECURITY CORP NY 2.02,9.01 02/10/05 COMMUNITY CAPITAL BANCSHARES INC 5.02 02/15/05 COMPUTER HORIZONS CORP NY 2.02,9.01 02/17/05 COMPUTER SOFTWARE INNOVATIONS INC DE 3.03,5.01,5.02,9.01 02/10/05 AMEND CONNETICS CORP DE 5.02,9.01 02/16/05 CONOLOG CORP DE 3.02,9.01 02/16/05 CONSOLIDATED CONTAINER CO LLC DE 8.01,9.01 02/15/05 COOPER CAMERON CORP DE 5.02,9.01 02/17/05 COOPER INDUSTRIES LTD 7.01,9.01 02/18/05 CORRPRO COMPANIES INC /OH/ OH 2.02,9.01 02/15/05 COUSINS PROPERTIES INC GA 1.01 02/16/05 COZUMEL CORP DE 2.01 01/27/05 CREDIT SUISSE FIRST BOSTON USA INC DE 8.01 02/17/05 CRT PROPERTIES INC FL 1.01,5.02,7.01,9.01 02/14/05 CSFB ADJUSTABLE RATE MORTGAGE TRUST 2 DE 8.01,9.01 02/17/05 CUMMINS INC IN 1.01 02/18/05 CV THERAPEUTICS INC DE 8.01,9.01 02/15/05 CVS CORP DE 1.01 02/15/05 CWHEQ, Inc. 8.01,9.01 02/18/05 CWMBS INC DE 8.01,9.01 02/15/05 CYBER DEFENSE SYSTEMS INC FL 5.03 02/18/05 CYBEROPTICS CORP MN 1.01 02/14/05 CYBEX INTERNATIONAL INC NY 1.01,1.02,5.02,9.01 02/16/05 CYOP SYSTEMS INTERNATIONAL INC CA 4.01 02/18/05 DANA CORP VA 1.01,9.01 02/14/05 DATA I/O CORP WA 2.02 02/16/05 DATALINK CORP MN 2.02,9.01 02/18/05 DEUTSCHE ALT-A SECURITIES INC 8.01,9.01 02/16/05 DEVELOPERS DIVERSIFIED REALTY CORP OH 2.02 02/17/05 DEX MEDIA INC DE 8.01,9.01 02/17/05 DIGITAS INC DE 1.01,5.02,9.01 02/15/05 DIOMED HOLDINGS INC NV 1.01,9.01 02/18/05 DISCOVERY LABORATORIES INC /DE/ DE 1.01,9.01 02/17/05 DISCOVERY LABORATORIES INC /DE/ DE 1.01,8.01,9.01 02/18/05 DIVERSA CORP DE 2.02,9.01 02/17/05 DONEGAL GROUP INC DE 7.01,8.01,9.01 02/17/05 DOW JONES & CO INC DE 1.01,2.03,9.01 02/18/05 DOWNEY FINANCIAL CORP DE 1.01,5.03,9.01 12/15/04 DPL INC OH 1.01,9.01 02/13/05 DUANE READE INC DE 5.02 02/14/05 AMEND DUSKA THERAPEUTICS, INC. NV 8.01,9.01 02/16/05 E TRADE FINANCIAL CORP DE 5.02 02/17/05 AMEND EAGLE BROADBAND INC TX 8.01,9.01 02/14/05 ENCORE ACQUISITION CO DE 1.01,2.02,9.01 02/14/05 ENCORE MEDICAL CORP DE 7.01,8.01 02/03/05 AMEND ENDO PHARMACEUTICALS HOLDINGS INC DE 1.01,9.01 02/16/05 ENGINEERED SUPPORT SYSTEMS INC MO 8.01 02/18/05 EPIQ SYSTEMS INC MO 1.01 02/14/05 EQUITY ONE INC MD 1.01 02/18/05 ESB FINANCIAL CORP PA 4.01,9.01 02/15/05 AMEND EVCI Career Colleges Holding Corp DE 2.02,9.01 02/17/05 EXCHANGE NATIONAL BANCSHARES INC MO 8.01,9.01 02/11/05 EXCHANGE NATIONAL BANCSHARES INC MO 8.01,9.01 02/16/05 EXPEDITORS INTERNATIONAL OF WASHINGTO WA 2.02 02/17/05 EXXON MOBIL CORP NJ 2.02,7.01 02/18/05 F&M BANK CORP VA 2.02,9.01 02/14/05 FEDERAL MOGUL CORP MI 2.02 02/18/05 FEDERAL REALTY INVESTMENT TRUST MD 1.01 02/15/05 FIBERNET TELECOM GROUP INC\ DE 3.01 02/15/05 FIRST AMERICAN CORP CA 2.02,9.01 02/18/05 FIRST BANCORP /NC/ NC 1.01 01/25/05 FIRST CENTURY BANKSHARES INC WV 5.03,9.01 02/15/05 FIRST COMMUNITY BANCSHARES INC /NV/ NV 8.01,9.01 02/18/05 FIRST FINANCIAL HOLDINGS INC /DE/ DE 7.01,9.01 02/17/05 FIRST UNION COMMERCIAL MORTGAGE PASS NC 8.01,9.01 02/15/05 FIRST UNION REAL ESTATE EQUITY & MORT OH 3.02,7.01,9.01 02/16/05 FIRST VIRTUAL COMMUNICATIONS INC DE 1.01,1.03,9.01 02/12/05 FMC CORP DE 7.01 02/17/05 FN ESTATE INC PA 8.01,9.01 02/18/05 FOOT LOCKER INC NY 1.01,9.01 02/16/05 FORRESTER RESEARCH INC DE 1.01 02/11/05 FORWARD INDUSTRIES INC NY 8.01,9.01 02/18/05 FRANKFORT FIRST BANCORP INC DE 7.01,9.01 02/17/05 Franklin Auto Trust 2004-2 DE 8.01,9.01 02/18/05 FUELCELL ENERGY INC DE 5.02 02/14/05 GAS TRANSMISSION NORTHWEST CORP CA 2.03 02/14/05 GCO Education Loan Funding Trust-I DE 8.01,9.01 02/15/05 GE Capital Credit Card Master Note Tr DE 8.01,9.01 02/15/05 GE Capital Credit Card Master Note Tr DE 8.01,9.01 02/15/05 GENE LOGIC INC DE 2.02,9.01 02/18/05 GLOBAL SIGNAL INC DE 8.01,9.01 02/17/05 GLOBAL WIRELESS SATELLITE NETWORKS US DE 1.01,2.01,9.01 02/18/05 AMEND GLYCOGENESYS INC NV 1.01 02/15/05 Google Inc. DE 1.01,9.01 02/15/05 GREATER BAY BANCORP CA 1.01,9.01 02/14/05 GREENTECH USA INC FL 4.02 02/18/05 GTC BIOTHERAPEUTICS INC MA 1.01,9.01 02/15/05 GULFPORT ENERGY CORP DE 1.01,9.01 01/24/05 GYRODYNE CO OF AMERICA INC NY 8.01,9.01 02/18/05 HALLIBURTON CO DE 5.02 02/15/05 HANOVER COMPRESSOR CO / DE 2.02,9.01 02/18/05 HARRAHS ENTERTAINMENT INC DE 8.01,9.01 02/18/05 HARTFORD FINANCIAL SERVICES GROUP INC DE 1.01,5.02 02/17/05 HEALTH CARE REIT INC /DE/ DE 1.01,9.01 02/14/05 HEALTH ENHANCEMENT PRODUCTS INC NV 1.01 02/18/05 HEALTHSOUTH CORP DE 5.02,9.01 02/18/05 HEIDRICK & STRUGGLES INTERNATIONAL IN DE 8.01 02/18/05 HEMISPHERX BIOPHARMA INC DE 5.02 02/18/80 HERSHEY FOODS CORP DE 1.01,9.01 02/18/04 HMB Acceptance Corp. DE 8.01 02/16/05 HORIZON OFFSHORE INC DE 1.01,8.01,9.01 02/18/05 HOST AMERICA CORP DE 1.01,2.01,3.02,5.02,9.01 02/15/05 HOUSTON EXPLORATION CO DE 2.02,5.02,7.01,9.01 02/17/05 HUNGARIAN TELEPHONE & CABLE CORP DE 1.01,2.03 02/16/05 HUNTINGTON BANCSHARES INC/MD MD 1.01,9.01 02/14/05 HYDRIL CO DE 1.01,9.01 02/14/05 I/OMAGIC CORP NV 1.01,9.01 02/18/05 I2 TECHNOLOGIES INC DE 8.01,9.01 02/15/05 IASIS Healthcare LLC DE 1.01,9.01 02/14/05 IBERIABANK CORP LA 5.02,5.03,9.01 02/14/05 ICON INCOME FUND TEN LLC DE 9.01 01/13/05 AMEND IDACORP INC ID 1.01,9.01 02/17/05 IDAHO GENERAL MINES INC ID 8.01 02/14/05 II-VI INC PA 8.01,9.01 02/17/05 ILINC COMMUNICATIONS INC DE 5.02 02/15/05 ILLINOIS TOOL WORKS INC DE 1.01 02/18/05 ILX RESORTS INC AZ 2.02,9.01 02/18/05 IMCLONE SYSTEMS INC/DE DE 2.02 02/18/05 AMEND IMPAC MORTGAGE HOLDINGS INC MD 2.02,7.01,8.01,9.01 02/15/05 IMS HEALTH INC DE 1.01,5.02,9.01 02/14/05 IN FULL AFFECT INC NV 5.02,8.01,9.01 01/22/05 INFORMATION ARCHITECTS CORP NC 4.02 02/18/05 INNKEEPERS USA TRUST/FL MD 1.01,8.01,9.01 02/15/05 INSIGNIA SYSTEMS INC/MN MN 2.02,9.01 02/17/05 INSPIRE PHARMACEUTICALS INC DE 8.01,9.01 02/15/05 INSTEEL INDUSTRIES INC NC 1.01,5.02 02/15/05 INTEGRATED ALARM SERVICES GROUP INC DE 2.01,9.01 02/18/05 INTELLISYNC CORP DE 2.02,9.01 02/18/05 INTERMOUNTAIN COMMUNITY BANCORP ID 2.02,9.01 02/16/05 INTERSTATE HOTELS & RESORTS INC DE 5.02 02/17/05 INTRALASE CORP 1.01,5.02 02/14/05 INVESTOOLS INC DE 2.02,4.02,9.01 02/18/05 INVESTORS FINANCIAL SERVICES CORP DE 5.02 02/15/05 INVESTORS TITLE CO NC 5.02 02/16/05 IR BIOSCIENCES HOLDINGS INC DE 8.01,9.01 02/18/05 ISOLAGEN INC DE 7.01,9.01 02/18/05 ITRON INC /WA/ WA 1.01,9.01 02/18/05 JAFRA WORLDWIDE HOLDINGS LUX SARL N4 2.04 02/14/05 JMAR TECHNOLOGIES INC DE 1.01,9.01 02/11/05 JOHNSON & JOHNSON NJ 1.01 02/14/05 JOURNAL REGISTER CO DE 2.02,9.01 02/18/05 KAISER ALUMINUM & CHEMICAL CORP DE 1.01,5.02,8.01 02/11/05 KAISER ALUMINUM CORP DE 1.01,5.02,8.01 02/11/05 KENDLE INTERNATIONAL INC OH 2.02,9.01 02/14/05 KEYSTONE CONSOLIDATED INDUSTRIES INC DE 7.01,9.01 01/14/05 KOMAG INC /DE/ DE 1.01 02/15/05 LAIDLAW INTERNATIONAL INC DE 1.01,9.01 02/17/05 LANDAMERICA FINANCIAL GROUP INC VA 8.01 02/15/05 LANTRONIX INC DE 4.01 01/17/05 AMEND LB-UBS Commercial Mortgage Trust 2004 1.01,9.01 12/02/04 AMEND LEVI STRAUSS & CO DE 2.05 12/06/04 AMEND LEXINGTON RESOURCES INC NV 5.01 02/18/05 LIBERTY MEDIA INTERNATIONAL INC DE 8.01 02/18/05 LINCOLN ELECTRIC HOLDINGS INC OH 1.01,9.01 02/16/05 LIONS GATE ENTERTAINMENT CORP /CN/ 8.01,9.01 02/17/05 LMIC INC DE 5.02 02/16/05 LTX CORP MA 2.05 02/15/05 M&T BANK CORP NY 5.02 02/15/05 MANDALAY RESORT GROUP NV 8.01,9.01 02/16/05 MAPINFO CORP DE 1.01 02/17/05 MARINEMAX INC DE 1.01,9.01 02/15/05 MATRIXONE INC DE 5.02 02/15/05 MAXI GROUP INC NV 2.01,3.02,5.01,5.02,9.01 02/16/05 MAXWELL TECHNOLOGIES INC DE 1.01,9.01 02/14/05 MCDERMOTT INTERNATIONAL INC R1 2.02,7.01,9.01 02/18/05 MCKENZIE BAY INTERNATIONAL LTD 8.01 02/18/05 MEADOWBROOK INSURANCE GROUP INC MI 2.02,9.01 02/14/05 MEDCATH CORP DE 2.02,9.01 02/18/05 MEDTOX SCIENTIFIC INC DE 8.01,9.01 02/17/05 MELLON FINANCIAL CORP PA 1.01 02/15/05 MEMC ELECTRONIC MATERIALS INC DE 1.01,9.01 02/17/05 MERCANTILE BANK CORP MI 1.01 10/28/04 MERCER INTERNATIONAL INC WA 2.01,8.01,9.01 02/14/05 MERCK & CO INC NJ 1.01,9.01 02/18/05 MERIX CORP OR 2.01,9.01 12/09/04 AMEND MESA OFFSHORE TRUST TX 7.01,9.01 02/18/05 MESA ROYALTY TRUST/TX TX 7.01,9.01 02/18/05 METRIS COMPANIES INC DE 7.01 02/16/05 METRO ONE TELECOMMUNICATIONS INC OR 1.01 02/14/05 METROPCS INC 8.01 02/15/05 MGM MIRAGE DE 7.01,9.01 02/17/05 MICRO COMPONENT TECHNOLOGY INC MN 2.02,9.01 02/16/05 MIDDLEBY CORP DE 1.01,9.01 02/15/05 MILE MARKER INTERNATIONAL INC FL 2.02,9.01 02/18/05 MOBILE REACH INTERNATIONAL INC DE 5.02,9.01 02/18/05 MOLINA HEALTHCARE INC DE 8.01,9.01 02/14/05 MOLIRIS CORP FL 8.01 02/18/04 AMEND MOTOROLA INC DE 1.01,1.02,5.03,9.01 02/14/05 MOVIE GALLERY INC DE 8.01,9.01 02/17/05 MQ ASSOCIATES INC 5.02 02/18/05 MS STRUCTURED SATURNS SERIES 2003-11 DE 8.01,9.01 02/15/05 MS STRUCTURED SATURNS SERIES 2003-6 DE 8.01,9.01 02/15/05 MS STRUCTURED SATURNS SERIES 2004-2 DE 8.01,9.01 02/15/05 MS STRUCTURED SATURNS SERIES 2004-4 DE 8.01,9.01 02/15/05 MS STRUCTURED SATURNS SERIES 2004-6 DE 8.01,9.01 02/15/05 MSC SOFTWARE CORP DE 5.04,9.01 02/10/05 MSGI SECURITY SOLUTIONS, INC NV 2.02,9.01 12/31/04 MTI TECHNOLOGY CORP DE 2.02,9.01 02/15/05 MTS MEDICATION TECHNOLOGIES, INC /DE/ DE 7.01,9.01 02/18/05 AMEND MUELLER INDUSTRIES INC DE 5.02,8.01,9.01 02/18/05 MULTIBAND CORP MN 1.01 02/15/05 NACCO INDUSTRIES INC DE 1.01,9.01 02/14/05 NANO PROPRIETARY INC TX 3.02 02/15/05 National Collegiate Student Loan Trus 8.01,9.01 02/17/05 NATIONAL FINANCIAL PARTNERS CORP 1.01,9.01 02/15/05 NATIONAL HEALTH INVESTORS INC MD 8.01 02/17/05 NBTY INC DE 7.01,9.01 02/15/05 NCR CORP MD 1.01,9.01 02/14/05 NEOSE TECHNOLOGIES INC DE 1.01,8.01,9.01 02/18/05 NESS ENERGY INTERNATIONAL INC /NV/ WA 4.01 02/18/05 AMEND NETWORK INSTALLATION CORP NV 4.01,9.01 02/11/05 NEW CENTURY FINANCIAL CORP MD 1.01,9.01 02/14/05 NEW PLAN EXCEL REALTY TRUST INC MD 1.01,9.01 02/18/05 NEW YORK COMMUNITY BANCORP INC DE 7.01,9.01 02/18/05 NEW YORK TIMES CO NY 1.01,5.02 02/17/05 NMHG HOLDING CO DE 1.01,9.01 02/14/05 NORTEL NETWORKS CORP 2.02,8.01,9.01 02/18/05 NORTEL NETWORKS LTD 2.02,8.01,9.01 02/18/05 NORTHERN TRUST CORP DE 1.01,9.01 02/15/05 NORTHWEST INDIANA BANCORP IN 8.01,9.01 02/18/05 NUTRACEA CA 1.01 02/10/05 NYMEX HOLDINGS INC DE 8.01 02/18/05 Odimo INC DE 1.01,3.02,5.02,5.03,8.01,9.01 02/14/05 OIL STATES INTERNATIONAL INC DE 8.01 02/18/05 OLYMPUS COMMUNICATIONS LP DE 7.01 02/18/05 ON SEMICONDUCTOR CORP DE 1.01,9.01 02/17/05 ONEIDA LTD NY 5.03,8.01,9.01 02/15/05 ONVIA INC DE 2.02,9.01 02/17/05 ONYX ACCEPTANCE FINANCIAL CORP DE 8.01,9.01 02/18/05 OPEN SOLUTIONS INC DE 1.01,5.02 02/14/05 Orange 21 Inc. DE 2.02,7.01,9.01 02/17/05 OREGON PACIFIC BANCORP OR 2.02,9.01 02/18/05 OSULLIVAN INDUSTRIES HOLDINGS INC DE 2.05 02/16/05 OSULLIVAN INDUSTRIES INC DE 2.05 02/16/05 PACIFIC GAS & ELECTRIC CO CA 2.02,8.01,9.01 02/18/05 PANAMSAT CORP /NEW/ DE 2.02 02/17/05 PARADISE MUSIC & ENTERTAINMENT INC DE 1.01,2.01,2.03,3.02,9.01 02/18/05 PC MALL INC DE 2.02,9.01 12/31/04 PEAK INTERNATIONAL LTD D0 1.01,5.02 02/15/05 PENWEST PHARMACEUTICALS CO WA 1.01,5.02 02/14/05 PERMIAN BASIN ROYALTY TRUST TX 2.02,9.01 02/17/05 PG&E CORP CA 2.02,8.01,9.01 02/18/05 PHARMAFRONTIERS CORP TX 5.02,9.01 02/15/05 PINNACLE ENTERTAINMENT INC DE 2.03,9.01 02/14/05 PIONEER DRILLING CO TX 2.01,9.01 11/30/04 AMEND PIONEER RAILCORP IA 1.01,2.03,9.01 02/18/05 PITNEY BOWES INC /DE/ DE 5.02 02/18/05 PITNEY BOWES INC /DE/ DE 1.01 02/18/05 PLANTRONICS INC /CA/ DE 8.01,9.01 02/17/05 PRIMEDIA INC DE 1.01,8.01,9.01 02/17/05 PROJECT GROUP INC NV 8.01 02/17/05 PROVIDENCE SERVICE CORP DE 1.01,5.02 02/14/05 PROVIDENCE SERVICE CORP DE 1.01,5.02 02/14/05 AMEND PROVINCE HEALTHCARE CO DE 2.02,9.01 02/17/05 PUBLIC CO MANAGEMENT CORP NV 2.02,7.01,9.01 02/16/05 QUAKER CHEMICAL CORP PA 2.02,8.01,9.01 02/17/05 QWEST COMMUNICATIONS INTERNATIONAL IN DE 1.01,9.01 02/17/05 RADIANT SYSTEMS INC GA 2.02,9.01 02/17/05 RAMCO GERSHENSON PROPERTIES TRUST MD 2.02,9.01 02/16/05 RAPA MINING INC NV 5.03,8.01,9.01 02/18/05 RASER TECHNOLOGIES INC UT 7.01,9.01 02/15/05 RAYMOND JAMES FINANCIAL INC FL 7.01 01/28/05 RAYOVAC CORP WI 8.01,9.01 02/17/05 RED HAT INC DE 2.01,9.01 12/06/04 AMEND REGENCY CENTERS CORP FL 1.01,9.01 02/14/05 REPUBLIC BANCORP INC MI 7.01 02/18/05 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 02/17/05 REYNOLDS & REYNOLDS CO OH 1.01,5.02,9.01 02/17/05 ROANOKE ELECTRIC STEEL CORP VA 1.01,1.02,9.01 02/18/05 ROBBINS & MYERS INC OH 8.01 02/17/05 ROCK OF AGES CORP DE 1.01,8.01,9.01 02/18/05 RYANS RESTAURANT GROUP INC SC 1.01,3.03 02/18/05 SAFECO CORP WA 5.02,9.01 02/16/05 SAMSONITE CORP/FL DE 1.01,9.01 02/14/05 AMEND SAN JUAN BASIN ROYALTY TRUST TX 2.02,9.01 02/17/05 SANDERS MORRIS HARRIS GROUP INC TX 8.01,9.01 02/18/05 SBA COMMUNICATIONS CORP FL 7.01 02/15/05 SCANSOFT INC DE 9.01 12/06/04 AMEND SCICLONE PHARMACEUTICALS INC CA 1.01 02/18/05 SCIENCE DYNAMICS CORP DE 1.01,2.01,2.03,3.02,5.02,9.01 02/18/05 SE FINANCIAL CORP 5.02 02/16/05 SEACOAST BANKING CORP OF FLORIDA FL 2.02,7.01,9.01 02/17/05 SEMCO ENERGY INC MI 1.01,8.01,9.01 02/15/05 SEQUOIA RESIDENTIAL FUNDING INC 8.01 02/16/05 SERVICE 1ST BANCORP CA 5.02,9.01 02/18/05 SHARPER IMAGE CORP DE 1.01,5.02,9.01 02/14/05 SHILOH INDUSTRIES INC DE 5.02 02/17/05 SHURGARD STORAGE CENTERS INC WA 1.01,2.03,7.01,9.01 02/14/05 SHURGARD STORAGE CENTERS INC WA 8.01 02/17/05 SILVERADO FINANCIAL INC NV 4.01 01/25/05 AMEND SIPEX CORP MA 8.01,9.01 02/18/05 SLC STUDENT LOAN RECEIVABLES I INC DE 8.01,9.01 01/31/05 SLM FUNDING LLC DE 1.01,2.01,9.01 02/15/05 SMITHFIELD FOODS INC VA 2.02,9.01 02/14/05 SMUCKER J M CO OH 2.02,9.01 02/18/05 Solo Cup CO DE 1.02,9.01 02/16/05 SONUS PHARMACEUTICALS INC DE 7.01,9.01 02/18/05 SOUTHERN UNION CO DE 8.01,9.01 02/09/05 SOVEREIGN BANCORP INC PA 1.01,9.01 02/16/05 SPECTRASITE INC DE 7.01,9.01 02/16/05 SPECTRUM SCIENCES & SOFTWARE HOLDINGS DE 1.01,9.01 02/18/05 SPSS INC DE 2.02,9.01 02/16/05 SPX CORP DE 7.01,9.01 02/18/05 STARSOFT INC NV 3.02 02/02/05 STATE BANCORP INC NY 1.01,9.01 02/14/05 STERLING BANCORP NY 7.01,8.01,9.01 02/17/05 STRATASYS INC DE 2.02,9.01 02/16/05 STRATTEC SECURITY CORP WI 7.01,9.01 02/17/05 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 02/18/05 SUNWIN INTERNATIONAL NEUTRACEUTICALS, 5.02 02/18/05 SUPERIOR ESSEX INC DE 2.02,7.01,9.01 02/17/05 SUSQUEHANNA BANCSHARES INC PA 1.01 02/18/05 SYNERGY FINANCIAL GROUP INC /NJ/ NJ 5.02 02/14/05 SYNIVERSE HOLDINGS INC DE 1.01,2.03,9.01 02/15/05 TANOX INC DE 7.01 02/18/05 TARRANT APPAREL GROUP CA 1.01,2.03 02/15/05 TEAM FINANCIAL INC /KS KS 2.02,9.01 02/14/05 TECHNEST HOLDINGS INC NV 1.01,9.01 02/14/05 TEDA TRAVEL INC FL 3.02,3.03 02/18/05 Tejas Inc DE 1.01,9.01 02/16/05 TELEPHONE & DATA SYSTEMS INC /DE/ DE 8.01,9.01 02/17/05 TEMPLE INLAND INC DE 8.01,9.01 02/17/05 TEMPLE INLAND INC DE 8.01,9.01 02/14/05 TERRA INDUSTRIES INC MD 5.02,5.03,9.01 02/16/05 TEXAS UNITED BANCSHARES INC TX 2.02,9.01 02/17/05 TIVO INC DE 8.01 01/31/05 TJT INC WA 8.01,9.01 02/15/05 TJT INC WA 3.01,8.01,9.01 02/15/05 TLC VISION CORP A6 8.01,9.01 02/17/05 TORCH ENERGY ROYALTY TRUST DE 2.02 02/18/05 TOYS R US INC DE 4.02,9.01 02/18/05 TRAFFIX INC DE 2.02,9.01 02/18/05 TRANSOCEAN INC E9 5.02 02/15/05 TREX CO INC DE 2.02 02/17/05 TRI VALLEY CORP DE 3.02 02/17/05 TRIAD HOSPITALS INC DE 2.02,9.01 02/17/05 Trinsic, Inc. DE 1.01 02/14/05 TRIPATH TECHNOLOGY INC 1.01,5.02,9.01 02/14/05 TUPPERWARE CORP DE 5.02,9.01 02/18/05 ULTRONICS CORP NV 2.01,3.02,5.01,5.02,9.01 02/14/05 UNITED AMERICA INDEMNITY, LTD E9 3.01 02/14/05 UNITED REFINING CO PA 8.01,9.01 02/18/05 UNIVERSAL COMPRESSION HOLDINGS INC DE 2.04 01/14/05 AMEND UNIZAN FINANCIAL CORP OH 7.01,9.01 02/18/05 VALUECLICK INC/CA DE 2.02 02/17/05 VENTURE FINANCIAL GROUP INC WA 1.02,5.02 02/14/05 VICON INDUSTRIES INC /NY/ NY 2.02,9.01 12/31/04 VIKING SYSTEMS INC NV 2.03,9.01 02/17/05 AMEND VIKING SYSTEMS INC NV 2.03,9.01 02/15/05 AMEND VISION BANCSHARES INC AL 8.01,9.01 02/18/05 VISTA CONTINENTAL CORP DE 1.01 02/14/05 VITAL LIVING INC AZ 1.01,9.01 02/15/05 W HOLDING CO INC PR 8.01 02/17/05 WACHOVIA COMMERCIAL MORT SEC INC COM NC 8.01,9.01 02/15/05 WACHOVIA COMMERCIAL MORTGAGE INC 1999 NJ 8.01,9.01 02/15/05 WACHOVIA SBA LENDING INC SERIES 1998- NJ 8.01,9.01 02/15/05 WACHOVIA SBA LENDING INC SERIES 1999- NJ 8.01,9.01 02/15/05 WASHINGTON MUTUAL INC WA 1.01 02/15/05 WASHINGTON REAL ESTATE INVESTMENT TRU MD 2.02,7.01,9.01 02/17/05 WCI COMMUNITIES INC 5.02 02/17/05 WCI COMMUNITIES INC 8.01 02/17/05 WEATHERFORD INTERNATIONAL LTD D0 1.01 02/14/05 WELLS GARDNER ELECTRONICS CORP IL 5.02 02/16/05 WEST MARINE INC DE 2.02,9.01 02/16/05 WESTAMERICA BANCORPORATION CA 8.01 02/17/05 WESTLAKE CHEMICAL CORP 2.02,9.01 02/18/05 WESTMORELAND COAL CO DE 5.02 02/14/05 WHEELING PITTSBURGH CORP /DE/ DE 1.01,1.02,3.03,5.03,9.01 02/14/05 WHOLESALE AUTO RECEIVABLES CORP DE 9.01 02/18/05 WILD OATS MARKETS INC DE 4.02,5.02 02/16/05 WILLIAMS SCOTSMAN INC MD 2.02,9.01 12/31/04 WMG Acquisition Corp DE 5.02 02/17/05 WOLVERINE TUBE INC DE 5.02,9.01 02/18/05 WORLD HEALTH ALTERNATIVES INC FL 2.03 02/14/05 XATA CORP /MN/ MN 1.01 02/17/05 XDOGS COM INC CO 5.01,8.01,9.01 02/17/05 XEROX CORP NY 8.01 02/17/05 XPONENTIAL INC DE 3.02,9.01 02/16/05 YANKEE CANDLE CO INC 1.01,5.02,9.01 02/14/05 YARDVILLE NATIONAL BANCORP NJ 1.01,9.01 02/18/05 YOUNG BROADCASTING INC /DE/ DE 1.01 02/14/05 ZALE CORP DE 2.02 02/18/05 ZIONS BANCORPORATION /UT/ UT 5.02,9.01 02/16/05 ZOND PANAERO WINDSYSTEM PARTNERS I CA 1.01,9.01 02/16/05