SEC NEWS DIGEST Issue 2005-53 March 21, 2005 ENFORCEMENT PROCEEDINGS IN THE MATTER OF JAMES BARGE, PASCAL DESROCHES AND WAYNE PACE On March 21, the Commission issued an Order Instituting Public Cease-and- Desist Proceedings Pursuant to Section 21C of the Securities Exchange Act of 1934, Making Findings, and Imposing a Cease-and-Desist Order (Order) against James W. Barge, Pascal Desroches, and Wayne H. Pace. The Order finds that Barge, Desroches, and Pace caused Time Warner Inc. (formerly, AOL Time Warner Inc.) to file materially misleading annual and quarterly reports with the Commission due to improperly accounting for $400 million paid by Bertelsmann AG in connection with two sets of transactions. Based on the above, the Order directs them to cease and desist from causing any violations and any future violations of Section 13(a) of the Exchange Act and Exchange Act Rules 13a-1 and 13a-13. Barge, Desroches, and Pace consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rel. 34- 51400; AAE Rel. 2215; File No. 3- 11862; Press Rel. 2005-38) SEC FILES SUIT AGAINST VIOLET GAIL ELDRIDGE AND UTA-BVI, LTD. The Commission announced today that it filed a complaint in the U.S. District Court for the Northern District of Georgia against Defendants Violet Gail Eldridge and UTA-BVI, Ltd. and Relief Defendants, The United Tribes of the Americas, Inc. and Executive Bureau of Research and Recovery, Inc. The complaint alleges that Eldridge and UTA-BVI, which she controlled, misappropriated at least $2 million from two investment advisory clients. Specifically, the complaint alleges that in 1999 UTA- BVI, acting through Eldridge, entered into written trust management agreements with two entities named First National Equity, LLC (First National Equity) and P.K. Trust & Holding, Inc. (P.K. Trust). Under the terms of the trust agreements UTA-BVI, through Eldridge, agreed to invest the money received from First National Equity and P.K. Trust in the best interest of those clients. After signing the trust agreements, First National Equity and P.K. Trust transferred $24 million into securities brokerage accounts Eldridge controlled in the name of UTA- BVI. According to the Commission’s complaint, rather than investing funds for the benefit of First National Equity and P.K. Trust, Eldridge and UTA-BVI misappropriated at least $2 million of the funds by paying personal expenses for Eldridge and by transferring funds to several bank accounts, including accounts Eldridge controlled in the names of the Relief Defendants. The Commission’s complaint alleges that UTA-BVI violated Section 206(1) and 206(2) of the Investment Advisers Act of 1940 and that Eldridge aided and abetted those violations. The complaint also alleges that Relief Defendants The United Tribes of the Americas Inc. and Executive Bureau of Research and Recovery received ill- gotten gains to which they have no legitimate claim. First National Equity and P.K. Trust, along with others, are defendants in an action the Commission previously filed in the United States District Court for the Southern District of Indiana. In that case, the Commission alleges that First National Equity, P.K. Trust and others fraudulently raised the $24 million in funds deposited with UTA-BVI and Eldridge. Eldridge and UTA-BVI were initially defendants in that action but were dismissed, without prejudice, on venue grounds. The Commission’s complaint requests that the Court permanently enjoin UTA-BVI and Eldridge from the securities law violations alleged, order both UTA-BVI and Eldridge to pay a civil penalty, and order UTA-BVI and Eldridge, along with the Relief Defendants, to disgorge, with pre-judgment interest, all ill- gotten gains. [SEC v. Violet Gail Eldridge, et al., No. 05-0735 (N.D. Ga.)] (LR-19146) SEC v. TIME WARNER INC. The Commission today charged Time Warner Inc. with securities fraud for materially overstating online advertising revenue and the number of its Internet subscribers and aiding and abetting three other securities frauds. The Commission also charged that, as a result of that and other conduct, the company violated a Commission cease-and-desist order issued on May 15, 2000. Without admitting or denying the allegations in the complaint, Time Warner (formerly known as AOL Time Warner) consented to the entry of a judgment that, among other things, orders it to pay $300 million in civil penalties, which the Commission will request be distributed to harmed investors. The penalties cannot be used to offset any judgment or settlement in any related shareholder suit. The judgment further orders the company to comply with the Commission’s May 15, 2000, cease- and-desist order against AOL; enjoins the company from violating antifraud, reporting, books and records, and internal control provisions of the federal securities laws; and enjoins the company from aiding and abetting securities fraud. As part of the settlement, Time Warner agreed to restate its historical financial results to reduce its reported online advertising revenues by approximately $500 million (in addition to the $190 million already restated) for the fourth quarter of 2000 through 2002 and to properly reflect the consolidation of AOL Europe in the company’s 2000 and 2001 financial statements. The company also agreed to engage an independent examiner to determine whether the company’s historical accounting for certain transactions was in conformity with generally accepted accounting principles. [SEC v. Time Warner Inc., Civil Action No. 1:05CV00578 (GK) (D.D.C.)] (LR-19147; AAE Rel. 2216; Press Rel. 2005-38) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The Boston Stock Exchange filed a proposed rule change (SR-BSE-2004-58) and Amendments No. 1, 2, 3 and 4 thereto relating to the composition of the Board of Directors and Executive Committee of Boston Options Exchange Regulation LLC. Publication of the proposal is expected in the Federal Register during the week of March 21. (Rel. 34-51388) The Pacific Exchange filed a proposed rule change and Amendment Nos. 1 and 2 thereto (SR-PCX-2004-65) relating to the deletion of obsolete or unnecessary rules. Publication of the proposal is expected in the Federal Register during the week of March 21. (Rel. 34-51392) The Philadelphia Stock Exchange filed a proposed rule change (SR-Phlx- 2004-83) and Amendment No. 1 thereto relating to the matching of certain incoming orders with certain Phlx existing orders through the PACE System. Publication of the proposal is expected in the Federal Register during the week of March 21. (Rel. 34-51394) ORDER APPROVING THE SEVENTH SUBSTANTIVE AMENDMENT TO THE SECOND RESTATEMENT OF THE CONSOLIDATED TAPE ASSOCIATION PLAN AND THE FIFTH SUBSTANTIVE AMENDMENT TO THE RESTATED CONSOLIDATED QUOTATION PLAN The Commission has approved, pursuant to Rule 11Aa3-2(c)(2) under the Securities Exchange Act of 1934, proposed amendments submitted by the Consolidated Tape Association (CTA) to the CTA and Consolidated Quotation Plans (Plans) (SR-CTA/CQ-2004-01) to modify the procedures for joining the Plans as a new Participant and to incorporate into the text of the Plans changes to the corporate names and addresses of some Participants. Publication of the order is expected in the Federal Register during the week of March 21. (Rel. 34-51391) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change and Amendment No. 1 thereto (SR-NYSE-2005-14) filed by the New York Stock Exchange relating to arbitration. Publication of the proposal is expected in the Federal Register during the week of March 21. (Rel. 34- 51395) 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 VISEON INC, 8445 FREEPORT PKWY, STE 245, IRVING, TX, 75063, 9729066300 - 0 ($2,528,000.00) Equity, (File 333-123409 - Mar. 18) (BR. 03) S-8 GILAT SATELLITE NETWORKS LTD, 7037349401 - 1,285,000 ($8,476,270.00) Other, (File 333-123410 - Mar. 18) (BR. 37) S-1 MPHASE TECHNOLOGIES INC, 587 CONNECTICUT AVE, PO BOX 566, NORWALK, CT, 06854, 2038312212 - 178,046,810 ($89,913,639.05) Equity, (File 333-123412 - Mar. 18) (BR. 37) F-6 PALFINGER AG, FRANZ-WOLFRAM-SCHERER-STRABE24-28, A-5101 BERGHEIM/SALZBURG, C4, 00000, 20,000,000 ($1,000,000.00) ADRs/ADSs, (File 333-123413 - Mar. 18) (BR. ) S-8 T BAY HOLDINGS INC, 208 S ACADEMY AVE, SUITE 130, EAGLE, ID, 83616, 2083428888 - 6,500,000 ($11,375,000.00) Equity, (File 333-123414 - Mar. 18) (BR. 09) S-8 SMITHFIELD FOODS INC, 200 COMMERCE STREET, EXECUTIVE OFFICE BUILDING, SMITHFIELD, VA, 23430, 7573653000 - 0 ($32,760,000.00) Equity, (File 333-123416 - Mar. 18) (BR. 04) S-8 SMITHFIELD FOODS INC, 200 COMMERCE STREET, EXECUTIVE OFFICE BUILDING, SMITHFIELD, VA, 23430, 7573653000 - 2,000,000 ($65,520,000.00) Equity, (File 333-123417 - Mar. 18) (BR. 04) S-8 SMITHFIELD FOODS INC, 200 COMMERCE STREET, EXECUTIVE OFFICE BUILDING, SMITHFIELD, VA, 23430, 7573653000 - 0 ($32,760,000.00) Equity, (File 333-123418 - Mar. 18) (BR. 04) S-8 DUKE ENERGY CORP, 526 SOUTH CHURCH STREET, CHARLOTTE, NC, 28202, 7045940887 - 15,000,000 ($414,450,000.00) Equity, (File 333-123419 - Mar. 18) (BR. 02) S-4 New Skies Satellites B.V., ROOSEVELTPLANTSOEN 4, THE HAGUE, P7, 2517 KR, (31) 70 306 41 00 - 0 ($285,000,000.00) Non-Convertible Debt, (File 333-123420 - Mar. 18) (BR. ) S-8 UNUMPROVIDENT CORP, 1 FOUNTAIN SQUARE, CHATTANOOGA, TN, 37402, 2077702211 - 2,500,000 ($44,400,000.00) Equity, (File 333-123422 - Mar. 18) (BR. 01) S-3 COMMERCIAL CAPITAL BANCORP INC, ONE VENTURE, 3RD FL, IRVINE, CA, 92618, 9495857500 - 0 ($29,852,813.00) Equity, (File 333-123423 - Mar. 18) (BR. 07) S-8 L 3 COMMUNICATIONS HOLDINGS INC, 600 THIRD AVENUE, 34TH FLOOR, NEW YORK, NY, 10016, 2126971111 - 400,000 ($30,216,000.00) Equity, (File 333-123424 - Mar. 18) (BR. 37) S-8 AARON RENTS INC, 309 E. PACES FERRY ROAD, N.E., (NONE), ATLANTA, GA, 30305-2377, 404-231-0011 - 0 ($30,030,000.00) Equity, (File 333-123426 - Mar. 18) (BR. 06) S-8 SERONO S A, 15 BIS CHEMIN DES MINES CASE POSTALE 54, CH-1211 GENEVA 20, SWITZERLAND, V8, 346,557 ($254,958,519.33) Other, (File 333-123427 - Mar. 18) (BR. 01) S-3 KFORCE INC, 1001 EAST PALM AVENUE, SUITE, TAMPA, FL, 33605, 8135525000 - 0 ($24,576,772.00) Equity, (File 333-123428 - Mar. 18) (BR. 37) S-8 URANIUM POWER CORP, 206-475 HOWE ST, VANCOUVER BC, A1, 00000, 6046858355 - 400,000 ($192,000.00) Equity, (File 333-123430 - Mar. 18) (BR. 04) SB-2 Pathogenics, Inc., 99 DERBY STREET, SUITE 200, HINGHAM, MA, 02043, 781-556-1090 - 15,124,138 ($1,512,413.80) Equity, (File 333-123431 - Mar. 18) (BR. ) S-8 MAPINFO CORP, ONE GLOBAL VIEW, TROY, NY, 12180, 5182856000 - 2,393,700 ($28,820,148.00) Equity, (File 333-123433 - Mar. 18) (BR. 03) S-8 PROTECTION ONE INC, 818 S. KINGS AVE, TOPEKA, KS, 66612, 7855751707 - 0 ($37,927,496.00) Equity, (File 333-123434 - Mar. 18) (BR. 37) S-8 NETOPIA INC, 6001 SHELLMOUND STREET 4TH FLOOR, MARKET PLACE TOWER, EMERYVILLE, CA, 94608, 510-420-7400 - 0 ($7,231,250.00) Equity, (File 333-123435 - Mar. 18) (BR. 03) S-8 AMERICAN ITALIAN PASTA CO, 4100 N MULBERRY DRIVE SUITE 200, KANSAS CITY, MO, 64116, 8165026000 - 50,000 ($1,335,000.00) Equity, (File 333-123436 - Mar. 18) (BR. 04) S-3 ELECTRIC CITY CORP, 1280 LANDMEIER ROAD, ELK GROVE, IL, 60007, 8474371666 - 0 ($10,259,947.00) Equity, (File 333-123437 - Mar. 18) (BR. 36) S-3 XOMA LTD /DE/, 2910 SEVENTH ST, BERKELEY, CA, 94710, 5106441170 - 60,000,000 ($60,000,000.00) Debt Convertible into Equity, (File 333-123438 - Mar. 18) (BR. 01) S-3 UNITEDHEALTH GROUP INC, UNITEDHEALTH GROUP CENTER, 9900 BREN ROAD EAST, MINNEAPOLIS, MN, 55343, 9529361300 - 0 ($3,000,000,000.00) Other, (File 333-123439 - Mar. 18) (BR. 01) S-3 HARTFORD LIFE INSURANCE CO, 200 HOPMEADOW ST, P O BOX 2999, SIMSBURY, CT, 06089, 8608435445 - 0 ($5,000,000,000.00) Non-Convertible Debt, (File 333-123441 - Mar. 18) (BR. 20) S-3 SUPERIOR ENERGY SERVICES INC, 1105 PETERS ROAD, HARVEY, LA, 70058, 5043624321 - 292,290,983 ($292,290,983.00) Equity, (File 333-123442 - Mar. 18) (BR. 04) S-3 BRANDYWINE REALTY TRUST, 14 CAMPUS BLVD, STE 100, NEWTOWN SQUARE, PA, 19073, 6103255600 - 343,006 ($10,132,397.00) Equity, (File 333-123444 - Mar. 18) (BR. 08) S-8 RAINMAKER SYSTEMS INC, 1800 GREEN HILLS ROAD, SCOTTS VALLEY, CA, 95006, 8314617299 - 2,176,797 ($1,501,989.93) Equity, (File 333-123445 - Mar. 18) (BR. 08) S-8 BRANDYWINE REALTY TRUST, 14 CAMPUS BLVD, STE 100, NEWTOWN SQUARE, PA, 19073, 6103255600 - 0 ($7,000,000.00) Non-Convertible Debt, (File 333-123446 - Mar. 18) (BR. 08) S-4 LEVI STRAUSS & CO, 1155 BATTERY ST, SAN FRANCISCO, CA, 94111, 4155446000 - 0 ($450,000,000.00) Other, (File 333-123447 - Mar. 18) (BR. 02) S-8 JACOBS ENGINEERING GROUP INC /DE/, 1111 S ARROYO PARKWAY, PASADENA, CA, 91105-3063, 6265783500 - 0 ($108,020,000.00) Equity, (File 333-123448 - Mar. 18) (BR. 06) N-2 Nuveen Equity Premium Advantage Fund, 333 WEST WACKER DRIVE, CHICAGO, IL, 60606, 312-917-8146 - 1,000 ($20,000.00) Equity, (File 333-123449 - Mar. 18) (BR. ) S-3 NORTHWESTERN CORP, 125 S DAKOTA AVENUE, SUITE 1100, SIOUX, SD, 57104, 6059782908 - 0 ($501,908,223.00) Other, (File 333-123450 - Mar. 18) (BR. 02) S-8 AFFYMETRIX INC, 3380 CENTRAL EXPRESSWAY, SANTA CLARA, CA, 95051, 4085226000 - 2,500,000 ($102,075,000.00) Equity, (File 333-123452 - Mar. 18) (BR. 36) S-4 SEACOAST BANKING CORP OF FLORIDA, 815 COLORADO AVE, P O BOX 9012, STUART, FL, 34994, 5612874000 - 0 ($3,920,385.00) Equity, (File 333-123454 - Mar. 18) (BR. 07) SB-2 Ottawa Savings Bancorp, Inc., 925 LASALLE ST, OTTAWA, IL, 61350, 815-433-2525 - 1,592,290 ($15,922,900.00) Equity, (File 333-123455 - Mar. 18) (BR. ) S-4 COLONIAL BANCGROUP INC, ONE COMMERCE ST STE 800, P O BOX 1108, MONTGOMERY, AL, 36104, 3342405000 - 0 ($233,006,597.00) Equity, (File 333-123456 - Mar. 18) (BR. 07) S-3 ING USA ANNUITY & LIFE INSURANCE CO, 1475 DUNWOODY DRIVE, SUITE 400, WEST CHESTER, PA, 19380-1478, 610-425-3400 - 0 ($3,000,000,000.00) Non-Convertible Debt, (File 333-123457 - Mar. 18) (BR. 20) N-2 ENERGY INCOME & GROWTH FUND, 1,000 ($20,000.00) Equity, (File 333-123460 - Mar. 18) (BR. 18) 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 ------------------------------------------------------------------------------------------------ 110 MEDIA GROUP, INC. DE 8.01,9.01 03/14/05 99 CENTS ONLY STORES CA 1.01,5.02,9.01 03/14/05 ABLEAUCTIONS COM INC FL 1.01,9.01 03/17/05 ACE SECURITIES CORP DE 8.01,9.01 03/17/05 ACG HOLDINGS INC DE 2.05,2.06,8.01 03/16/05 ADAM INC GA 1.01,9.01 03/14/05 AFFILIATED COMPUTER SERVICES INC DE 7.01,9.01 03/16/05 AFFORDABLE RESIDENTIAL COMMUNITIES IN MD 2.02,9.01 03/18/05 AGL RESOURCES INC GA 8.01,9.01 03/15/05 AIR PRODUCTS & CHEMICALS INC /DE/ DE 8.01,9.01 03/17/05 AIRNET SYSTEMS INC OH 2.02,7.01,9.01 03/07/05 AKAMAI TECHNOLOGIES INC DE 1.01,9.01 03/16/05 ALASKA AIR GROUP INC DE 7.01 03/18/05 ALASKA COMMUNICATIONS SYSTEMS GROUP I DE 4.01,9.01 03/14/05 ALASKA COMMUNICATIONS SYSTEMS HOLDING DE 4.01,9.01 03/14/05 ALLETE INC MN 4.01,9.01 03/15/05 ALLIANT TECHSYSTEMS INC DE 1.01 03/15/05 ALPENA BANCSHARES INC 8.01,9.01 03/16/05 AMCO TRANSPORT HOLDINGS INC CO 4.01,9.01 03/15/05 AMERICAN CELLULAR CORP /DE/ DE 1.01,8.01,9.01 03/14/05 AMERICAN FINANCIAL REALTY TRUST 5.02,8.01 03/18/05 AMERICAN LOCKER GROUP INC DE 8.01,9.01 03/14/05 AMERICAN RIVER BANKSHARES CA 8.01,9.01 03/18/05 AMERICAN TECHNICAL CERAMICS CORP DE 1.01 03/14/05 AMERICAN UNITED GLOBAL INC DE 1.02,9.01 03/15/05 AMREIT TX 5.02 03/14/05 ANGELICA CORP /NEW/ MO 2.02,9.01 03/17/05 ARROW ELECTRONICS INC NY 1.01,9.01 03/16/05 ASHFORD HOSPITALITY TRUST INC MD 2.01,9.01 03/16/05 ASTRALIS LTD CO 8.01,9.01 03/14/05 ASYST TECHNOLOGIES INC /CA/ CA 5.02 03/14/05 ATLANTIS PLASTICS INC FL 1.01 03/11/05 ATP OIL & GAS CORP TX 2.02,9.01 03/16/05 AUDIBLE INC 2.02,8.01,9.01 03/17/05 AUTOIMMUNE INC DE 2.02,9.01 03/15/05 AVAX TECHNOLOGIES INC DE 4.01 03/18/05 AVAX TECHNOLOGIES INC DE 1.01,9.01 03/18/05 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 03/18/05 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 03/18/05 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 03/18/05 Bank of Commerce Holdings CA 8.01,9.01 03/18/05 BARNES & NOBLE INC DE 8.01,9.01 03/18/05 BAYCORP HOLDINGS LTD DE 1.01,2.01,2.03,9.01 03/15/05 BBMF CORP NV 3.02,9.01 03/16/05 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE 8.01,9.01 03/04/05 BEARINGPOINT INC DE 1.01,2.02,2.06,7.01,8.01,9.01 03/17/05 BEAZER HOMES USA INC DE 1.01,5.02,9.01 03/14/05 BIOLASE TECHNOLOGY INC DE 3.01,8.01,9.01 03/17/05 BIOLASE TECHNOLOGY INC DE 2.01,9.01 03/14/05 BIOSOURCE INTERNATIONAL INC DE 1.01 12/07/04 BIRNER DENTAL MANAGEMENT SERVICES INC CO 8.01 03/17/05 BLACK BOX CORP DE 1.01,9.01 03/15/05 BOOKS A MILLION INC DE 8.01,9.01 03/15/05 BOSTON COMMUNICATIONS GROUP INC MA 1.01 03/17/05 BRAND INTERMEDIATE HOLDINGS INC DE 1.01,5.02,9.01 03/18/05 BRANDMAKERS INC UT 8.01 03/15/05 BRANDMAKERS INC UT 8.01 03/15/05 AMEND BSD SOFTWARE INC FL 4.01 01/20/05 BUCA INC /MN MN 5.02 03/14/05 BULLDOG TECHNOLOGIES INC NV 1.01,3.02,9.01 01/25/05 C-COR INC PA 9.01 12/30/04 AMEND CAPITOL FEDERAL FINANCIAL 1.01 12/09/04 CAPSOURCE FINANCIAL INC CO 4.01,9.01 03/04/05 AMEND CATHAY GENERAL BANCORP DE 8.01,9.01 03/18/05 CENTERPOINT ENERGY INC 2.03 03/15/05 CENTRAL VIRGINIA BANKSHARES INC VA 4.01,5.02 03/15/05 CHARMING SHOPPES INC PA 2.02,4.02,9.01 03/15/05 CHARTWELL INTERNATIONAL INC CO 8.01 03/18/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01 03/18/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01 03/18/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01 03/18/05 CHECKERS DRIVE IN RESTAURANTS INC /DE DE 1.01,9.01 11/08/04 AMEND CHENIERE ENERGY INC DE 1.01 03/14/05 CHESTER VALLEY BANCORP INC PA 8.01,9.01 03/18/05 CHIQUITA BRANDS INTERNATIONAL INC NJ 8.01,9.01 03/18/05 CIENA CORP DE 1.01,9.01 03/16/05 CIMAREX ENERGY CO DE 8.01,9.01 03/17/05 CINTAS CORP WA 2.02 03/17/05 CITIZENS FIRST BANCORP INC DE 2.02,9.01 03/14/05 CLX ENERGY INC CO 5.02 03/15/05 COACHMEN INDUSTRIES INC IN 1.01,9.01 03/14/05 COLLAGENEX PHARMACEUTICALS INC DE 8.01 03/17/05 COLONIAL PROPERTIES TRUST AL 1.01,9.01 03/14/05 COLONIAL REALTY LIMITED PARTNERSHIP DE 1.01,5.03,9.01 03/14/05 COMMERCIAL MORTGAGE PASS THROUGH CERT DE 8.01,9.01 10/18/04 AMEND COMPUTER ASSOCIATES INTERNATIONAL INC DE 7.01 03/16/05 COMPUTER SOFTWARE INNOVATIONS INC DE 1.01,2.01,2.03,3.03,9.01 02/25/05 CONNETICS CORP DE 8.01,9.01 03/17/05 CONSTAR INTERNATIONAL INC DE 1.01,9.01 03/11/05 CONTINENTAL AIRLINES INC /DE/ DE 7.01,9.01 03/17/05 COOPER INDUSTRIES LTD 7.01,9.01 03/18/05 CORPORATE PROPERTY ASSOCIATES 16 GLOB MD 2.01,9.01 03/15/05 CROMPTON CORP DE 1.01,9.01 03/18/05 CRYOLIFE INC FL 9.01 03/17/05 CWALT INC 8.01,9.01 03/14/05 CWALT INC 8.01,9.01 03/15/05 CYGNUS INC /DE/ DE 2.05 03/16/05 DAIMLERCHRYSLER AUTO TRUST 2005-A MI 8.01,9.01 03/08/05 DAIMLERCHRYSLER MASTER OWNER TRUST 8.01,9.01 03/15/05 DAYTON SUPERIOR CORP OH 1.01,9.01 03/14/05 DEAN FOODS CO/ DE 5.02,7.01,9.01 03/14/05 DIGIRAD CORP DE 1.01,9.01 03/14/05 DIGITAL LEARNING NV 2.05,8.01 03/16/05 DIGITAL LIGHTWAVE INC DE 3.02,9.01 03/11/05 DOBSON COMMUNICATIONS CORP OK 1.01,8.01,9.01 03/14/05 DOLLAR GENERAL CORP TN 1.01 03/15/05 DOLLAR TREE STORES INC VA 7.01,9.01 03/18/05 DreamWorks Animation SKG, Inc. 2.02,9.01 03/17/05 DUNGANNON INTERNATIONAL INC 4.01,9.01 03/14/05 DYNAVAX TECHNOLOGIES CORP DE 1.02,9.01 03/18/05 DYNEX CAPITAL INC VA 2.02 12/31/04 EAGLE FINANCIAL SERVICES INC VA 4.01,9.01 03/16/05 ECC Capital CORP 5.02 03/14/05 EDISON MISSION ENERGY DE 8.01 03/17/05 EFJ INC DE 1.01,5.02,9.01 03/15/05 El Pollo Loco, Inc. DE 5.02 03/17/05 ELECTRIC AQUAGENICS UNLIMITED INC DE 1.01,3.02,5.01,9.01 03/15/05 EMPIRE ENERGY CORP UT 8.01,9.01 03/18/05 AMEND EMPIRE RESORTS INC DE 8.01 03/17/05 ENEFTECH CORP TX 1.02 03/18/05 ENSTAR GROUP INC GA 2.02,8.01,9.01 03/17/04 EPIMMUNE INC DE 1.01,9.01 03/15/05 EPL Intermediate, Inc. DE 5.02 03/17/05 EQUIFAX INC GA 5.02 03/14/05 EQUITABLE RESOURCES INC /PA/ PA 7.01 03/15/05 EQUITEX INC DE 8.01 03/17/05 EUROBANCSHARES INC 8.01,9.01 03/17/05 EXPRESSJET HOLDINGS INC DE 7.01 03/17/05 EXXON MOBIL CORP NJ 2.02,7.01 03/17/05 AMEND FARMER BROTHERS CO CA 1.01,3.03,5.03,8.01,9.01 03/17/05 FARMERS & MERCHANTS BANCORP DE 4.01 03/15/05 FBL FINANCIAL GROUP INC IA 1.01,9.01 11/04/04 FEDERAL NATIONAL MORTGAGE ASSOCIATION 2.02,9.01 03/17/05 FEDERAL SECURITY PROTECTION SERVICES DE 1.01,9.01 03/17/05 FEDERAL SIGNAL CORP /DE/ DE 1.01,5.02,7.01,9.01 03/17/05 Feldman Mall Properties, Inc. MD 1.01,2.01,2.03,9.01 12/30/04 AMEND FIDELITY BANCORP INC PA 5.02,9.01 03/17/05 FINANCIAL ASSET SEC CORP FIRST FRANK DE 8.01,9.01 08/25/04 AMEND FINANCIAL ASSET SEC CORP FIRST FRANK DE 8.01,9.01 05/25/04 AMEND FINANCIAL ASSET SEC CORP FIRST FRANK DE 8.01,9.01 11/26/04 AMEND FIRST CONSULTING GROUP INC DE 5.02,9.01 03/17/05 FIRST CONSULTING GROUP INC DE 1.01 03/18/05 FIRST NATIONAL CORP /VA/ VA 8.01,9.01 03/18/05 FIRST NATIONAL LINCOLN CORP /ME/ ME 8.01 03/17/05 FIRST POTOMAC REALTY TRUST MD 9.01 03/07/05 AMEND FIRST UNION COMM MORT TRUST COMM MOR NY 8.01,9.01 09/27/04 AMEND FIRST UNION COMM MORT TRUST COMM MOR NY 8.01,9.01 08/25/04 AMEND FIRST UNION COMM MORT TRUST COMM MOR NY 8.01,9.01 03/17/04 AMEND FIRST UNION COMM MORT TRUST COMM MOR NY 8.01,9.01 10/18/04 AMEND FIRST UNION COMMERCIAL MORTGAGE PASS NC 8.01,9.01 03/15/05 FIRST UNION REAL ESTATE EQUITY & MORT OH 1.01,7.01,8.01,9.01 03/16/05 FIRST VIRTUAL COMMUNICATIONS INC DE 2.01 03/15/05 FIRSTBANK NW CORP WA 5.02,5.03,9.01 03/17/05 FIRSTENERGY CORP OH 1.01,8.01,9.01 03/18/05 FLOW INTERNATIONAL CORP WA 8.01,9.01 03/17/05 FLYI INC DE 1.01 03/18/05 FOAMEX INTERNATIONAL INC DE 8.01 03/15/05 FORD MOTOR CREDIT CO DE 8.01,9.01 03/16/05 FORME CAPITAL INC DE 8.01 03/17/05 FRANKLIN BANK CORP 1.01,9.01 03/14/05 FRIEDMAN BILLINGS RAMSEY GROUP INC VA 2.02,9.01 03/17/05 FRIEDMANS INC DE 9.01 03/16/05 FURIA ORGANIZATION INC /DE/ DE 4.01 03/16/05 AMEND GALAXY NUTRITIONAL FOODS INC DE 3.01 03/14/05 GAMING & ENTERTAINMENT GROUP INC UT 1.01,3.02,9.01 03/14/05 GANDER MOUNTAIN CO MN 1.01,9.01 03/17/05 GATEWAY FINANCIAL HOLDINGS INC NC 5.02,9.01 03/18/05 GENERAL GROWTH PROPERTIES INC DE 7.01,9.01 03/16/05 GENERAL NUTRITION CENTERS INC PA 1.01,9.01 03/14/05 GENTEK INC DE 2.02,2.03,9.01 03/18/05 GEOTEC THERMAL GENERATORS INC FL 1.01,2.01,3.02,9.01 03/14/05 GNC CORP DE 1.01,9.01 03/14/05 GOLDEN OVAL EGGS LLC 7.01,9.01 03/15/05 GOODYEAR TIRE & RUBBER CO /OH/ OH 8.01,9.01 03/18/05 GOUVERNEUR BANCORP INC DE 5.02,9.01 03/14/05 Great Wolf Resorts, Inc. DE 1.01,2.03,9.01 03/15/05 GREENPOINT MORTGAGE SECURITIES LLC DE 8.01,9.01 02/25/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 03/17/05 GSE SYSTEMS INC DE 8.01 03/16/05 H&R BLOCK INC MO 1.01,9.01 03/16/05 HALLIBURTON CO DE 1.01,8.01,9.01 03/17/05 HANMI FINANCIAL CORP DE 7.01,9.01 03/18/05 HANOVER DIRECT INC DE 2.01,5.02,9.01 03/14/05 HARKEN ENERGY CORP DE 4.02,9.01 03/18/05 HARRIS INTERACTIVE INC DE 8.01,9.01 09/08/04 HEADLINERS ENTERTAINMENT GROUP, INC. DE 1.01,9.01 03/16/05 AMEND HEPALIFE TECHNOLOGIES INC FL 1.01,9.01 03/17/05 HEWITT ASSOCIATES INC DE 7.01,9.01 03/17/05 HOOPER HOLMES INC NY 1.01,5.02 03/10/05 HORIZON PCS INC DE 1.01,9.01 03/18/05 HORNBECK OFFSHORE SERVICES INC /LA DE 8.01,9.01 03/18/05 HYTEK MICROSYSTEMS INC CA 2.02,9.01 03/18/05 IBF VI GUARANTEED INCOME FUND 1.01,8.01,9.01 10/19/04 ICOS CORP / DE DE 5.02 12/07/04 AMEND IHOP CORP DE 8.01,9.01 03/18/05 IMPAC CMB TRUST SERIES 2005-2, COLLAT DE 2.01,9.01 02/25/05 IMPAC CMB TRUST SERIES 2005-2, COLLAT DE 9.01 02/25/05 IMPAC CMB TRUST SERIES 2005-2, COLLAT DE 2.01,8.01,9.01 02/25/05 IMPCO TECHNOLOGIES INC DE 1.02,2.02,2.05,7.01,9.01 03/14/05 INDYMAC MBS INC 9.01 03/18/05 INFOCROSSING INC DE 2.02,7.01,9.01 03/16/05 INGLES MARKETS INC NC 2.02,9.01 03/18/05 INLAND REAL ESTATE CORP MD 8.01,9.01 03/18/05 INSIGHT COMMUNICATIONS CO INC DE 1.01,9.01 03/15/05 INTERCELL INTERNATIONAL CORP NV 1.03 03/16/05 INTERNATIONAL ALUMINUM CORP CA 1.01 03/15/05 INTERNATIONAL CARD ESTABLISHMENT INC DE 5.02,9.01 03/14/05 INTERNATIONAL PAPER CO /NEW/ NY 2.01,9.01 03/14/05 INTERNET COMMERCE CORP DE 8.01,9.01 03/17/05 INTERNET COMMERCE CORP DE 1.01,9.01 03/17/05 INTERPUBLIC GROUP OF COMPANIES, INC. DE 8.01,9.01 03/18/05 IPCS INC DE 1.01,9.01 03/18/05 IRVINE SENSORS CORP/DE/ DE 1.01,5.02 03/15/05 IRWIN WHOLE LOAN HOME EQUITY TRUST 20 DE 8.01,9.01 08/25/04 AMEND IRWIN WHOLE LOAN HOME EQUITY TRUST 20 DE 8.01,9.01 08/25/04 AMEND J&J SNACK FOODS CORP NJ 8.01,9.01 03/18/05 KANSAS CITY SOUTHERN DE 1.01,9.01 03/14/05 KANSAS CITY SOUTHERN DE 8.01,9.01 03/18/05 KERR MCGEE CORP /DE DE 7.01,9.01 03/18/05 KIRKLANDS INC 2.02,4.02,9.01 03/14/05 KNIGHT FULLER INC DE 1.01,5.01 02/23/05 KRISPY KREME DOUGHNUTS INC NC 1.01,8.01,9.01 03/14/05 KS BANCORP INC NC 3.03,9.01 03/15/05 LAKES ENTERTAINMENT INC MN 7.01,9.01 03/18/05 LAWSON SOFTWARE INC DE 1.01,2.02,9.01 03/17/05 LEAR CORP /DE/ DE 1.01,1.02,9.01 03/15/05 LIBERTY PROPERTY TRUST MD 1.01 03/18/05 LIFEPOINT HOSPITALS INC DE 8.01,9.01 03/18/05 LKQ CORP DE 9.01 03/03/05 AMEND LUBYS INC DE 4.02,9.01 03/16/05 M I HOMES INC OH 2.03,9.01 03/17/05 MAGNUM HUNTER RESOURCES INC NV 8.01,9.01 03/18/05 MAGUIRE PROPERTIES INC MD 1.01,2.01,9.01 03/18/05 MASSEY ENERGY CO DE 8.01,9.01 03/17/05 MATTEL INC /DE/ DE 1.01 03/18/05 MATTEL INC /DE/ DE 1.01,9.01 03/18/05 MAXCO INC MI 3.02 02/28/05 MAXTOR CORP DE 1.01 03/14/05 MAXWELL TECHNOLOGIES INC DE 2.02,4.02,8.01,9.01 03/15/05 MEDAREX INC NJ 2.06 03/16/05 MEDIACOM COMMUNICATIONS CORP DE 2.04 03/16/05 MEDIACOM LLC NY 2.04 03/16/05 MEDICAL MAKEOVER CORP OF AMERICA DE 5.02,9.01 03/14/05 MEDIS TECHNOLOGIES LTD DE 8.01,9.01 03/17/05 MEDISCIENCE TECHNOLOGY CORP NJ 1.01,9.01 03/18/05 MELT INC NV 5.03 03/15/05 MENS WEARHOUSE INC TX 1.01,9.01 03/18/05 MERRILL LYNCH MORT INV INC ASSET BACK DE 8.01,9.01 11/26/04 AMEND MERRILL LYNCH MRT INV INC MRT LN AST DE 8.01,9.01 09/27/04 AMEND METAWAVE COMMUNICATIONS CORP DE 7.01 01/09/04 METAWAVE COMMUNICATIONS CORP DE 7.01 03/30/04 MICHAEL FOODS INC/NEW DE 2.02,9.01 03/18/05 MID-STATE BANCSHARES CA 8.01,9.01 03/16/05 MIDNET INC 5.02 03/14/05 MIDWEST GENERATION LLC DE 8.01 03/17/05 MILLENIUM HOLDING GROUP INC /AZ/ NV 4.01,9.01 03/15/05 MINDSPEED TECHNOLOGIES, INC DE 1.01 03/14/05 MINERALS TECHNOLOGIES INC DE 8.01,9.01 03/17/05 MISSION ENERGY HOLDING CO DE 8.01 03/17/05 MIV THERAPEUTICS INC NV 1.01,2.03,9.01 03/14/05 MOLINA HEALTHCARE INC DE 5.02 03/17/05 MOLSON COORS BREWING CO CO 1.01,1.02,5.02,9.01 03/14/05 MONSTER WORLDWIDE INC DE 1.01,5.02,9.01 03/14/05 Morgan Stanley Capital I Trust 2005 H DE 8.01,9.01 03/11/05 Morgan Stanley Capital I Trust 2005 H DE 8.01,9.01 03/11/05 MOVIE GALLERY INC DE 2.02,9.01 03/18/05 MS STRUCTURED SATURNS SERIES 2001-8 DE 8.01,9.01 03/15/05 MS STRUCTURED SATURNS SERIES 2002-14 DE 8.01,9.01 03/15/05 MS STRUCTURED SATURNS SERIES 2003-2 DE 8.01,9.01 03/15/05 NanoSignal CORP NV 8.01 03/14/05 NanoSignal CORP NV 8.01 03/14/05 NATIONAL FUEL GAS CO NJ 3.03,9.01 03/14/05 NATURAL GAS SERVICES GROUP INC 2.03,9.01 03/14/05 Navidec Financial Services, Inc. CO 8.01,9.01 03/17/05 NEORX CORP WA 2.02,5.03,8.01,9.01 03/16/05 NEUROLOGIX INC/DE DE 1.01,9.01 03/14/05 NEW PLAN EXCEL REALTY TRUST INC MD 1.01,9.01 03/15/05 NEW YORK TIMES CO NY 1.01,2.01,9.01 03/18/05 NEXSTAR BROADCASTING GROUP INC DE 8.01,9.01 03/17/05 NEXTPHASE WIRELESS, INC. NV 3.02,5.03,9.01 03/11/05 NGP Capital Resources CO MD 7.01,9.01 03/18/05 NICOR INC IL 5.02,8.01,9.01 03/17/05 NOMURA ASSET ACCEPTANCE CORP DE 8.01,9.01 03/16/05 NORTEL NETWORKS CORP 8.01,9.01 03/17/05 NORTEL NETWORKS CORP 2.02,8.01,9.01 03/18/05 NORTEL NETWORKS LTD 8.01,9.01 03/17/05 NORTEL NETWORKS LTD 2.02,8.01,9.01 03/18/05 NORTH AMERICAN GALVANIZING & COATINGS DE 1.01,9.01 02/16/05 NORTH BAY BANCORP/CA CA 1.01 03/10/05 NTN COMMUNICATIONS INC DE 2.02,8.01,9.01 03/08/05 NYMAGIC INC NY 2.02,9.01 03/17/05 OCCUPATIONAL HEALTH & REHABILITATION DE 1.01,9.01 03/14/05 OILGEAR CO WI 2.02,4.02,9.01 03/18/05 OLYMPIC CASCADE FINANCIAL CORP DE 8.01 03/18/05 ONECAP NV 2.03 03/10/05 ONYX SOFTWARE CORP/WA WA 1.01,5.02,9.01 03/16/05 OPENTV CORP 2.02,9.01 03/16/05 OPTICAL CABLE CORP VA 2.02,9.01 03/15/05 ORASURE TECHNOLOGIES INC DE 1.01 03/15/05 OUTLOOK GROUP CORP WI 2.02 03/17/05 PACIFIC ENTERPRISES INC CA 8.01 03/17/05 PATRIOT NATIONAL BANCORP INC CT 8.01 03/17/05 PAXSON COMMUNICATIONS CORP DE 1.01,5.02,9.01 03/14/05 PEGASUS COMMUNICATIONS CORP / DE 2.02,9.01 03/18/05 PENDER INTERNATIONAL INC DE 7.01 07/23/04 PENDER INTERNATIONAL INC DE 5.02 01/13/05 PENDER INTERNATIONAL INC DE 5.02 03/01/05 PENN TRAFFIC CO DE 8.01,9.01 03/17/05 PENNSYLVANIA ELECTRIC CO PA 1.01,2.03,9.01 03/15/05 PENTAIR INC MN 8.01 03/15/05 PEOPLES EDUCATIONAL HOLDINGS MN 7.01 03/18/05 PERMA FIX ENVIRONMENTAL SERVICES INC DE 1.01,9.01 03/15/05 Petramerica Oil, Inc. CO 4.01,9.01 03/16/05 PETSMART INC DE 2.02,9.01 03/18/05 PHILADELPHIA CONSOLIDATED HOLDING COR PA 1.01 03/16/05 PLATO LEARNING INC DE 1.01,9.01 03/15/05 PREMCOR INC DE 1.01,1.02 03/15/05 PRESSTEK INC /DE/ DE 1.01 03/14/05 PRINCETON REVIEW INC DE 2.02,9.01 03/18/05 PROVINCE HEALTHCARE CO DE 8.01,9.01 03/18/05 PSB Holdings, Inc. 8.01,9.01 03/17/05 QCR HOLDINGS INC DE 2.02,9.01 03/17/05 QUANTA SERVICES INC DE 5.02 03/15/05 QUANTUM FUEL SYSTEMS TECHNOLOGIES WOR DE 1.01 02/27/05 RAYOVAC CORP WI 1.01,9.01 03/14/05 READING INTERNATIONAL INC NV 2.02,9.01 03/17/05 REGEN BIOLOGICS INC DE 2.02,9.01 03/18/05 REPUBLIC BANCORP INC /KY/ KY 1.01,9.01 03/16/05 RESIDENTIAL FUNDING MORTGAGE SECURITI DE 8.01,9.01 03/18/05 RESIDENTIAL FUNDING MORTGAGE SECURITI DE 8.01,9.01 03/18/05 RESOURCE AMERICA INC DE 5.02 03/18/05 AMEND RITE AID CORP DE 2.02,4.02,9.01 03/17/05 SAN DIEGO GAS & ELECTRIC CO CA 8.01 03/17/05 SANTANDER BANCORP 5.05,9.01 03/17/05 SANTARUS INC DE 5.02,9.01 03/17/05 SCAN OPTICS INC DE 5.02 03/17/05 SECURED DATA INC /NV/ NV 4.01,9.01 03/14/05 SECURITIZED ASSET BACKED RECEIVABLES 8.01,9.01 03/16/05 SECURITY CAPITAL CORP/DE/ DE 1.01,9.01 03/17/05 SEMPRA ENERGY CA 8.01 03/17/05 SEQUOIA MORTGAGE FUNDING CORP MD 8.01,9.01 03/02/05 SHUFFLE MASTER INC MN 5.03,8.01,9.01 03/15/05 SIMTEK CORP CO 7.01,9.01 03/17/05 SKY FINANCIAL GROUP INC OH 8.01,9.01 03/18/05 SLADES FERRY BANCORP MA 4.01,9.01 03/14/05 SMARTIRE SYSTEMS INC 2.02 03/17/05 SNAP ON INC DE 1.01,5.02 03/14/05 SOLOMON TECHNOLOGIES INC DE 1.01,2.03 03/16/05 SOTHEBYS HOLDINGS INC MI 1.01,2.02,9.01 03/14/05 SOUTHEASTERN BANKING CORP GA 2.02,9.01 03/17/05 SOUTHWEST WATER CO DE 5.02 03/15/05 SOVEREIGN BANCORP INC PA 7.01,9.01 03/16/05 SPECIALTY LABORATORIES INC 1.01 03/14/05 SPORTS ENTERTAINMENT ENTERPRISES INC NV 1.01,2.01,2.03,3.02,5.02,7.01 03/17/05 SPX CORP DE 7.01,9.01 03/15/05 ST JOE CO FL 1.01,5.02,9.01 03/14/05 ST PAUL TRAVELERS COMPANIES INC MN 1.01 03/16/05 STEEL DYNAMICS INC IN 5.02,5.03,7.01 03/16/05 STONE ENERGY CORP DE 7.01,9.01 03/17/05 STRATEGIC HOTEL CAPITAL INC 1.01,5.03,9.01 03/16/05 STRESSGEN BIOTECHNOLOGIES CORP 7.01,9.01 03/14/05 AMEND Structured Asset Investment Loan Trus DE 8.01 03/17/05 SUNRISE SENIOR LIVING INC DE 5.02 03/14/05 SYSTEMAX INC DE 1.01,7.01,9.01 03/17/05 TAITRON COMPONENTS INC CA 9.01 03/17/05 TC PIPELINES LP DE 7.01 03/17/05 TEKTRONIX INC OR 5.03,9.01 03/18/05 TELEPHONE & DATA SYSTEMS INC /DE/ DE 8.01,9.01 03/18/05 TERAFORCE TECHNOLOGY CORP DE 1.01,1.02,2.03,3.02,5.02,7.01 03/14/05 TERCICA INC DE 1.01 03/18/05 TIFFANY & CO DE 8.01,9.01 03/17/05 TODHUNTER INTERNATIONAL INC DE 5.02,8.01,9.01 03/15/05 TRAFFIX INC DE 8.01,9.01 03/16/05 TRANSGENOMIC INC DE 1.01,3.02,9.01 03/18/05 TRIARC COMPANIES INC DE 2.02,8.01,9.01 03/17/05 TRICO MARINE SERVICES INC DE 2.02,9.01 03/16/05 TRUSTREET PROPERTIES INC MD 7.01,9.01 03/18/05 TURINCO INC NV 5.02,8.01 03/17/05 ULTRALIFE BATTERIES INC DE 7.01,9.01 03/17/05 UNITED BANCORP INC /MI/ MI 8.01,9.01 03/18/05 UNITED STATES CELLULAR CORP DE 8.01,9.01 03/18/05 US BIODEFENSE INC UT 4.01,9.01 03/14/05 USAA AUTO OWNER TRUST 2005-1 8.01,9.01 03/15/05 uWink, Inc. UT 3.02 03/16/05 VANTAGEMED CORP DE 1.01,3.02,8.01,9.01 02/15/05 VERMONT PURE HOLDINGS LTD/DE DE 2.02,9.01 03/18/05 VERTEX PHARMACEUTICALS INC / MA MA 1.01 03/14/05 VIA NET WORKS INC DE 8.01,9.01 03/17/05 VISANT CORP 8.01,9.01 03/17/05 VITASTI, INC. /DE/ DE 8.01 12/31/04 Wachovia Bank Commercial Mortgage Tru NC 8.01,9.01 03/18/05 WACHOVIA COMMERCIAL MORT SEC INC COM NC 8.01,9.01 03/15/05 WARWICK VALLEY TELEPHONE CO NY 2.02,9.01 03/18/05 WEBMETHODS INC DE 1.01,9.01 03/15/05 WELLS FARGO & CO/MN DE 5.03,9.01 03/15/05 WELLS REAL ESTATE INVESTMENT TRUST II MD 2.01,7.01,9.01 03/14/05 WELLS REAL ESTATE INVESTMENT TRUST II MD 2.01,2.03,9.01 03/17/05 WESBANCO INC WV 1.01,2.03,8.01,9.01 03/17/05 WESTERN RESERVE BANCORP INC 2.06 03/17/05 WESTERN WATER CO DE 1.01 03/15/05 WFS RECEIVABLES CORP 3 CA 8.01,9.01 03/16/05 WISCONSIN ENERGY CORP WI 8.01 03/17/05 WORLD FUEL SERVICES CORP FL 7.01,9.01 03/18/05 YOCREAM INTERNATIONAL INC OR 2.02,9.01 03/18/05 YOUNG BROADCASTING INC /DE/ DE 1.01 03/14/05 ZEOLITE EXPLORATION CO 4.01,9.01 11/05/04 AMEND ZONAGEN INC DE 8.01,9.01 03/17/05