SEC NEWS DIGEST Issue 2005-65 April 6, 2005 COMMISSION ANNOUNCEMENTS CHANGE IN THE MEETING: ADDITIONAL ITEM The following item was added to the open meeting scheduled for Wednesday, April 6, 2005, as part of consideration of whether to adopt Regulation NMS: In addition, the Commission will consider whether to adopt a technical amendment jointly with the Commodity Futures Trading Commission to make conforming changes in the language of Rule 3a55-1 under the Exchange Act. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact the Office of the Secretary at (202) 942-7070. ENFORCEMENT PROCEEDINGS IN THE MATTER OF VLADISLAV ZUBKIS An Administrative Law Judge has issued an Initial Decision in the matter of Vladislav Steven Zubkis. The Initial Decision finds that Respondent Vladislav Steven Zubkis (Zubkis) was permanently enjoined from violating Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933, and Sections 10(b), 15(b), and 15(c)(1) of the Securities Exchange Act of 1934 and Rules 10b-5, 15c1-2, 15c1-5 and 15c1-6 thereunder. The Initial Decision bars Zubkis from association with any broker or dealer and from participating in an offering of penny stock (Initial Decision No. 279; File No. 3-11625) COMMISSION SUSTAINS NASD DISCIPLINARY ACTION AGAINST E. MAGNUS OPPENHEIM & CO., INC. The Commission has sustained NASD disciplinary action against E. Magnus Oppenheim & Co., Inc. (Firm), an NASD member firm. NASD found that the Firm filed its December 2001 FOCUS Report late in violation of Rule 17a-5(a)(2)(iii) of the Securities Exchange Act of 1934 and NASD Conduct Rule 2110. Based on the Firm’s history of filing five late FOCUS Reports and failure to respond to NASD’s repeated requests for a statement of corrective action, NASD fined the Firm $500, ordered it to file a written statement of corrective action, and imposed costs of $1,968.74. The Commission rejected the Firm’s due process and free speech claims, concluding that the Firm did not support its allegation that NASD violated its fairness rights. The Commission also rejected the Firm’s claims that it should not bear the administrative costs and that it is unable to pay the sanctions, concluding that NASD properly exercised its discretion and that the Firm did not demonstrate its inability to pay. The Commission concluded that the sanction imposed by NASD was neither excessive nor oppressive, in light of the Firm’s unresponsiveness and previous misconduct. (Rel. 34-51479; File No. 3-11636) IN THE MATTER OF CHARLES CROUSE, JR. On April 6, the Commission issued an Order Making Findings and Imposing Remedial Sanctions and a Cease-and-Desist Order pursuant to Section 8A of the Securities Act of 1933 and Sections 15(b) and 21C of the Securities Exchange Act of 1934 against Charles W. Crouse, Jr. of Marietta, Georgia. Crouse was a registered representative at a broker- dealer in Atlanta, Georgia. The Order finds that from at least June 1998 through September 1999, Crouse willfully aided and abetted an ongoing Ponzi scheme operated by one of his clients in violation of Section 17(a) of the Securities Act of 1933, Sections 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Based on the above, Crouse is ordered to cease and desist from committing or causing any violations and any future violations of Section 17(a) of the Securities Act, Sections 10(b) of the Securities Exchange Act and Rule 10b-5 thereunder, which prohibit fraudulent conduct in the offer and sale of securities and in connection with the purchase or sale of securities. Crouse is also ordered to pay disgorgement in the amount of $54,121 and prejudgment interest in the amount of $20,824.71. The order also suspends Crouse from association with any broker or dealer for a period of 12 months. Crouse consented to the issuance of the Order without admitting or denying the findings contained in the Order, except as to the Commission’s jurisdiction over him and the subject matter of the proceedings. (Rels. 33-8563; 34- 51480; File No. 3-11515) IN THE MATTER OF MICHAEL T. JACKSON AND EGM CAPITAL FORMER INVESTMENT ADVISER EGM CAPITAL AND ITS CHIEF EXECUTIVE OFFICER MICHAEL T. JACKSON SETTLE FRAUD CHARGES FOR MAKING CLIENTS PAY FOR FIRM’S TRADING ERROR On April 6, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Sections 203(f) and 203(k) of the Investment Advisers Act (Order) against EGM Capital, formerly a registered investment adviser based in San Francisco, CA, and its chief executive officer, Michael T. Jackson (Jackson), of Belvedere, CA. The Order finds that on two successive days in November 2000 a trader employed by EGM Capital mistakenly oversold a biopharmaceutical stock that was held in several client hedge fund accounts. The trading error resulted in an unintended short position. After the trade error was discovered, EGM Capital covered the short at a loss of approximately $404,000. The Order further finds that after learning of the trade error, Jackson took the position internally that the hedge fund accounts in which the shares were oversold should bear the loss caused by covering the short position at a loss. Based on his recommendation, EGM Capital treated the erroneous trade as a normal transaction, and allocated the loss to the EGM Capital client hedge fund accounts that had held the oversold stock. To conceal the trade error, EGM Capital created records that gave the false impression that the firm had intentionally sold the biopharmaceutical stock short. During the course of an inquiry into these events by the Commission staff, EGM Capital repaid the net loss to its clients, plus interest. Based upon the foregoing, the Order finds that EGM Capital violated Sections 206(1) and (2) of the Investment Advisers Act (Advisers Act), and that Jackson aided and abetted and was a cause of EGM Capital’s violations. The Order directs Jackson and EGM Capital to cease and desist from committing or causing any violations and any future violations of Sections 206(1) and (2) of the Advisers Act, suspends Jackson from association with any investment adviser for a period of nine months, and imposes a $75,000 civil monetary penalty against Jackson. Jackson and EGM Capital consented to the entry of the Commission’s Order without admitting or denying the findings. (Rel. IA- 2374; File No. 3-11882) COMMISSION FILES EMERGENCY INJUNCTION ACTION AGAINST JOSEPH FERONA JR., CASTLE ROCK TRADING COMPANY, AND THE GLOBAL PROSPERITY FUND On April 5, the Commission filed an action in the U.S. District Court for the District of Colorado today seeking a temporary restraining order against Joseph A. Ferona Jr. (Ferona), Castle Rock Trading Company, and the Global Prosperity Fund. The complaint alleges that until recently, Ferona offered interests in the Global Prosperity Fund on an Internet website. Ferona claimed to have $30-$35 million under management and advertised over 40% annual returns in each year from 2000-2003 for the Global Prosperity Fund. The complaint alleges that Global Prosperity Fund is unlawfully operating as an unregistered investment company and that Ferona and Castle Rock Trading Company are unlawfully operating as unregistered investment advisers. The complaint also alleges that Ferona, Castle Rock Trading, and the Global Prosperity Fund have not complied with their statutory duty to allow a compliance examination and that Ferona and Global Prosperity Fund unlawfully offered unregistered securities for sale. The complaint seeks a temporary restraining order against Ferona, Castle Rock Trading Company, and the Global Prosperity Fund enjoining them from violating Section 7(a) and 31(b) of the Investment Company Act, Section 203(a), 204, and Rule 204-2 of the Investment Advisers Act, and Section 5(c) of the Securities Act. In addition, the action seeks preliminary and permanent injunctions, civil penalties, and an accounting of investor funds. [SEC v. Joseph A. Ferona Jr., et al., 05 CV-621, D. Col.] (LR-19167) FEDERAL COURT ORDERS DISGORGEMENT, PREJUDGMENT INTEREST AND CIVIL PENALTIES, AND ENTERS FINAL JUDGMENT AGAINST MICHAEL WRIGHT The Commission announced today that the Honorable Horace T. Ward, U.S. District Judge for the Northern District of Georgia, entered an Order Imposing Disgorgement and Prejudgment Interest, and Entering Final Judgment Against Michael J. Wright (Wright) on March 31, 2005. The order directed that Wright pay disgorgement in the amount of $61,329, and prejudgment interest thereon in the amount of $22,688. The order also directed that Wright pay a civil penalty of $5,000. The order directed payment within 60 days from the entry of the final judgment. The court previously enjoined Wright from further violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 and Sections 10(b) and 15(a) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder, on February 20, 2003. Wright consented to the entry of the final judgment without admitting or denying the allegations of the Commission’s complaint. The Commission's complaint alleged that James L. George (George), Paul E. Brodhagen (Brodhagen) and Wright, while acting as Facilitators in Tri- Star Investment Group, L.L.C. (Tri-Star), fraudulently offered and sold unregistered securities, as part of a larger scheme in which Louis M. Lazorwitz (Lazorwitz), J. Charles Reives (Reives) and Tri-Star sold securities interests in Tri-Star to over 900 investors in at least 35 states, and raised $15 million. Tri-Star, through Lazorwitz and Reives, initially represented that Tri-Star would invest in bank debentures and later claimed that it might invest in other international trade opportunities. The complaint also alleged that George, Brodhagen and Wright offered and sold Tri-Star directly and led investors to expect profits of 20% per month in so-called 13-month trading programs, after an initial 90-day waiting period, but that the defendants lacked a reasonable basis to project such profits. [SEC v. James L. George, Paul E. Brodhagen, and Michael J. Wright, USDC, NDGA, Civil Action No. 1:02- CV-3310-HTW] (LR-19168) COURT ENTERS FINAL JUDGMENTS AGAINST ALL DEFENDANTS IN SURGILIGHT LITIGATION On April 4, the Honorable G. Kendall Sharp, U.S. District Judge for the Middle District of Florida, entered Final Judgments as to Defendants Surgilight, Inc., Jui-Teng Lin, Yuchin Lin and Aaron Tsai. The Final Judgment as to Surgilight, Inc. (Surgilight), to which Surgilight consented without admitting or denying the Commission's allegations, enjoins Surgilight from violating Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, and Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 (Securities Act). The Final Judgment as to Jui-Teng Lin (Dr. Lin), to which Dr. Lin consented without admitting or denying the Commission's allegations, enjoins Dr. Lin from violating Sections 10(b), 13(d) and 16(a) of the Exchange Act and Rules 10b-5, 13d-1, 13d-2, 16a-2 and 16a-3 thereunder, and Sections 5(a), 5(c) and 17(a) of the Securities Act. The Final Judgment also prohibits Dr. Lin from acting as an officer or director of a publicly traded company and orders him to disgorge $1,476,000, plus prejudgment interest thereon, provided that payment of disgorgement is deemed satisfied based on the entry of a court order directing Dr. Lin to forfeit a like amount to the United States in a parallel criminal action entitled U.S. v. Jui-Teng Lin, CR-02-0432 (E.D.N.Y. 2002). The Final Judgment as to Yuchin Lin (Mrs. Lin), to which Mrs. Lin consented without admitting or denying the Commission's allegations, enjoins Mrs. Lin from violating Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and Sections 5(a), 5(c) and 17(a) of the Securities Act. The Final Judgment as to Aaron Tsai (Tsai), to which Tsai consented without admitting or denying the Commission's allegations, enjoins Tsai from violating Sections 5(a) and 5(c) of the Securities Act, orders him to disgorge $4,464, plus prejudgment interest thereon in the amount of $1,805.21, and to pay a civil penalty in the amount of $4,464. The Commission's complaint, filed in April 2002, alleges that Dr. Lin, the former CEO of Surgilight, and his wife, Yuchin Lin, artificially inflated the market price of Surgilight stock through a series of false and misleading press releases that detailed the company's alleged ability to cure an eye disorder known as "Presbyopia." Simultaneously, the Lins allegedly dumped thousands of shares of Surgilight stock on an unsuspecting investing public by trading in two nominee accounts that they controlled, reaping illicit profits in excess of $1.4 million. According to the complaint, the Lins obtained the Surgilight shares traded in the nominee accounts from Tsai. [SEC v. Surgilight Inc., Jui- Teng Lin, Yuchin Lin and Aaron Tsai, Civil Case No. 6:02-CV-431-ORL-18- KRS (M.D. Fla.)] (LR-19169) COMMISSION CHARGES JEFF ALLEN AND JAMES SMITH WITH FRAUDULENT TRADING SCHEME The Commission announced that on April 6 it filed a civil action in the U.S. District Court for the Western District of Pennsylvania against Jeff Thomas Allen, of Pittsburgh, Pennsylvania, and James Barlow Smith, of Saxonburg, Pennsylvania. Allen was the President, CEO, Chief Investment Officer and majority shareholder of Advanced Investment Management, Inc. (AIM), a now-defunct investment adviser previously registered with the Commission. Smith was AIM’s Vice President of Equity Trading. Without admitting or denying the allegations of the Complaint, Allen has consented to the entry of a final judgment permanently enjoining him from engaging in the violations set forth below, and ordering him to pay a civil penalty in the amount of $175,000. The Commission’s complaint alleges that AIM’s investment strategy involved matching or exceeding the performance of the S&P 500 Index through the use of derivatives rather than direct investment in the equities that comprised the Index. Most clients required AIM to maintain not more than 100 percent market exposure in their accounts such that any market movement in the S&P 500 Index would cause comparable percentage movements in the market value of their portfolio. A few clients authorized market exposure levels as high as 120 percent. The complaint further alleges that, from at least January 2002 through July 2002, Allen and Smith conducted unauthorized trading in numerous client accounts, and in violation of advisory agreements. In particular, from April through July 2002, during a time when the S&P 500 Index dropped almost 29 percent, the defendants improperly increased market exposure in an effort to recover from past losses. This trading caused market exposure in some accounts to reach levels as high as 500 percent, which, in turn, caused more than $415 million in client losses. In order to conceal the effect of their trading, which otherwise would have been disclosed in monthly account statements, Allen and Smith sold the unauthorized positions before month-end, and repurchased them shortly thereafter. This strategy of “window dressing” prevented clients from discovering the scheme. The complaint alleges that defendants have violated 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 that Allen has violated, and Smith has violated or aided and abetted violations of, Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. The Complaint seeks permanent injunctions, disgorgement together with prejudgment interest against Smith, and civil penalties against both defendants. The Commission acknowledges the cooperation of the Commodity Futures Trading Commission and the U.S. Department of Labor, who are today filing separate actions against Allen as a result of his fraudulent conduct. [SEC v. Jeff Thomas Allen, et al., Civil Action No. 05-453 (W.D. Pa.)] (LR-19170) HOLDING COMPANY ACT RELEASES XCEL ENERGY, INC., ET AL. A notice has been issued giving interested persons until May 2, 2005, to request a hearing on a proposal by Xcel Energy, Inc. (Xcel Energy) a registered holding company; its public utility subsidiaries, Northern States Power Company, a Minnesota corporation, Northern States Power Company, a Wisconsin corporation, Public Service Company of Colorado and Southwestern Public Service Company and its nonutility subsidiaries, for Xcel Energy, directly or indirectly through finance subsidiaries, to engage in a series of long-term and short-term financings, and for Xcel Energy and its subsidiaries to engage in other transactions, through June 30, 2008. (Rel. 35-27956) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The American Stock Exchange filed a proposed rule change (SR-Amex-2005- 030) and Amendment No. 1 thereto relating to specialist liability for failure to send a report to an order-providing member. Publication of the proposal is expected in the Federal Register during the week of April 4. (Rel. 34-51471) 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 BIO-LIFE LABS INC., 9911 WEST PICO BLVD, SUITE 1410, LOS ANGELES, CA, 90035, 310-943-6445 - 5,400,000 ($864,000.00) Equity, (File 333-123832 - Apr. 5) (BR. 05) S-4 NORFOLK SOUTHERN CORP, THREE COMMERCIAL PL, NORFOLK, VA, 23510-2191, 7576292680 - 800,000,000 ($800,000,000.00) Non-Convertible Debt, (File 333-123833 - Apr. 5) (BR. 05) S-1 Appalachian Gas Royalty Trust, 700 LAVACA, 5TH FLOOR, AUSTIN, TX, 77002, (512) 479-2136 - 0 ($162,750,000.00) Equity, (File 333-123834 - Apr. 5) (BR. ) S-3 SIERRA PACIFIC RESOURCES /NV/, PO BOX 30150, 6100 NEIL RD, RENO, NV, 89511, 7758344011 - 0 ($275,000,000.00) Non-Convertible Debt, (File 333-123835 - Apr. 5) (BR. 02) S-8 PLANETLINK COMMUNICATIONS INC, 404-8430123 - 0 ($540,000.00) Equity, (File 333-123840 - Apr. 5) (BR. 02) S-1 CRYOCOR INC, 9717 PACIFIC HEIGHTS BOULEVARD, SAN DIEGO, CA, 92121, (858) 909-2200 - 0 ($46,000,000.00) Equity, (File 333-123841 - Apr. 5) (BR. ) S-8 PHC INC /MA/, 200 LAKE ST STE 102, PEABODY, MA, 01960, 9785362777 - 1,650,000 ($3,201,000.00) Other, (File 333-123842 - Apr. 5) (BR. 01) S-8 SURGILIGHT INC, 12001 SCIENCE DRIVE, SUITE 140, ORLANDO, FL, 32826, 4074824555 - 1,500,000 ($117,610.00) Equity, (File 333-123843 - Apr. 5) (BR. 36) S-3 ALLSTATE LIFE INSURANCE CO, 3075 SANDERS RD, SUITE G4A, NORTHBROOK, IL, 60062, 8474025000 - 0 ($850,000,000.00) Other, (File 333-123847 - Apr. 5) (BR. 20) S-4 NEOMEDIA TECHNOLOGIES INC, 2201 SECOND ST STE 600, STE 600, FORT MYERS, FL, 33901, 6303554404 - 20,000,000 ($4,530,005.00) Equity, (File 333-123848 - Apr. 5) (BR. 03) S-8 CONECTISYS CORP, 24730 AVENUE TIBBITTS #130, VALENCIA, CA, 91355, 6612956763 - 30,000,000 ($57,000.00) Equity, (File 333-123849 - Apr. 5) (BR. 37) S-8 EDGETECH SERVICES INC, 18 WYNFORD DRIVE, SUITE 615, TORONTO, A1, 00000, 416-441-4046 - 7,500,000 ($262,500.00) Equity, (File 333-123850 - Apr. 5) (BR. 08) S-1 ev3 Inc., 4600 NATHAN LANE NORTH, PLYMOUTH, MN, 55442, (763) 398-7000 - 0 ($230,000,000.00) Equity, (File 333-123851 - Apr. 5) (BR. ) S-8 LEXAR MEDIA INC, 47421 BAYSIDE PARKWAY, FREMONT, CA, 94538, 5104131200 - 4,754,078 ($23,057,278.30) Equity, (File 333-123852 - Apr. 5) (BR. 36) S-8 PACIFIC MERCANTILE BANCORP, 450 NEWPORT CENTER DRIVE, SUITE 100, NEWPORT BEACH, CA, 92660, 9496448040 - 0 ($5,384,000.00) Equity, (File 333-123853 - Apr. 5) (BR. 07) S-3 ACUSPHERE INC, 500 ARSENAL ST, WATERTOWN, MA, 02472, 6175778800 - 0 ($57,000,000.00) Equity, (File 333-123854 - Apr. 5) (BR. 01) S-8 GEORGIA CAROLINA BANCSHARES INC, 2743 PERIMETER PARKWAY, BUILDING 100 SUITE 105, AUGUSTA, GA, 30909, 7062622260 - 0 ($5,777,188.00) Equity, (File 333-123855 - Apr. 5) (BR. 07) S-8 MortgageIT Holdings, Inc., 33 MAIDEN LANE, NEW YORK, NY, 10038, (212) 651-7700 - 0 ($2,382,000.00) Equity, (File 333-123856 - Apr. 5) (BR. 08) S-4 CROMPTON CORP, BENSON ROAD, MIDDLEBURY, CT, 06749, 2035732000 - 0 ($2,011,670,157.00) Equity, (File 333-123857 - Apr. 5) (BR. 06) S-8 QUIKSILVER INC, 15202 GRAHAM STREET, HUNTINGTON BEACH, CA, 92649, 714-889-2200 - 0 ($21,735,000.00) Equity, (File 333-123858 - Apr. 5) (BR. 02) F-3 AUDIOCODES LTD, 1 HAYARDEN STREET, AIRPORT CITY, LOD, ISRAEL, L3, 70151, 97239764000 - 125,000 ($125,000,000.00) Other, (File 333-123859 - Apr. 5) (BR. 37) S-3 CRITICAL PATH INC, 320 FIRST STREET, SAN FRANCISCO, CA, 94105, 4158088800 - 28,574,363 ($19,430,566.84) Equity, (File 333-123860 - Apr. 5) (BR. 08) S-8 CRITICAL PATH INC, 320 FIRST STREET, SAN FRANCISCO, CA, 94105, 4158088800 - 10,283,681 ($7,249,995.11) Equity, (File 333-123861 - Apr. 5) (BR. 08) S-3 AMERICAN EQUITY INVESTMENT LIFE HOLDING CO, 5000 WESTOWN PARKWAY, SUITE 440, WEST DEMOINES, IA, 50266, 5152210002 - 0 ($260,000,000.00) Equity, (File 333-123862 - Apr. 5) (BR. 01) S-3 CALLISTO PHARMACEUTICALS INC, 420 LEXINGTON AVENUE, SUITE 601, NEW YORK, NY, 10170, 2126729190 - 1,985,791 ($2,819,823.00) Equity, (File 333-123863 - Apr. 5) (BR. 01) S-2 WARP TECHNOLOGY HOLDINGS INC, 151 RAILROAD AVENUE, GREENWICH, CT, 06830, (212) 962-9277 - 0 ($65,530,949.52) Equity, (File 333-123864 - Apr. 5) (BR. 03) S-3 FRANKLIN BANK CORP, 9800 RICHMOND AVE, SUITE 680, HOUSTON, TX, 77042, 713-339-8900 - 0 ($11,429,047.00) Equity, (File 333-123865 - Apr. 5) (BR. 07) S-2 ENDOCARE INC, 8004184677 - 0 ($32,093,422.00) Equity, (File 333-123866 - Apr. 5) (BR. 36) S-2 PEOPLES EDUCATIONAL HOLDINGS, 299 MARKET ST, SADDLE BROOK, NJ, 07663, 6124717246 - 0 ($4,600,000.00) Equity, (File 333-123868 - Apr. 5) (BR. 37) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off- Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------ 21ST CENTURY HOLDING CO FL 2.02,9.01 03/23/05 21ST CENTURY INSURANCE GROUP CA 1.01,9.01 03/30/05 Aames Mortgage Investment Trust 2005- DE 8.01,9.01 03/25/05 ABBOTT LABORATORIES IL 8.01 04/05/05 ABRAXAS PETROLEUM CORP NV 3.02 03/31/05 Accredited Mortgage Loan Trust 2005-1 DE 8.01 03/25/05 ACCUPOLL HOLDING CORP NV 1.02,5.02 03/31/05 ACE Securities Corp Series Home Equit DE 8.01,9.01 03/25/05 ACTIVCARD CORP DE 2.05,8.01 04/01/05 ACTIVISION INC /NY DE 7.01,9.01 04/05/05 ADAMS GOLF INC DE 8.01 03/30/05 ADVENTRX PHARMACEUTICALS INC DE 8.01,9.01 04/01/05 AEGIS ASSESSMENTS INC DE 1.01 03/31/05 AEROSONIC CORP /DE/ DE 5.02 04/05/05 AEROSONIC CORP /DE/ DE 8.01,9.01 04/05/05 AES CORP DE 7.01,9.01 04/05/05 AFFORDABLE RESIDENTIAL COMMUNITIES IN MD 5.02 03/30/05 AGILE SOFTWARE CORP DE 1.01 04/01/05 AGILYSYS INC OH 5.02,9.01 04/01/05 ALASKA COMMUNICATIONS SYSTEMS GROUP I DE 7.01,9.01 04/04/05 Allis Chalmers Energy Inc. DE 1.01,2.01,3.02,9.01 04/01/05 ALLSTATE LIFE GLOBAL FUNDING DE 8.01,9.01 04/01/05 ALLSTATE LIFE GLOBAL FUNDING DE 8.01 04/01/05 AMAZON COM INC DE 7.01 04/05/05 AMERICAN AIRLINES INC DE 8.01 04/05/05 AMERICAN EDUCATION CORP NV 1.01,3.02,8.01,9.01 04/01/05 AMERICAN GREETINGS CORP OH 1.01,2.02,7.01,9.01 04/01/05 AMERICAN ITALIAN PASTA CO DE 7.01,9.01 04/05/05 AMERICAN LAND LEASE INC DE 5.03,9.01 04/04/05 AMERICAN MEDICAL ALERT CORP NY 2.02,9.01 03/31/05 AMERICAN SUPERCONDUCTOR CORP /DE/ DE 1.01,2.02,3.02,9.01 04/04/05 AMERICAN WATER STAR INC NV 5.02,7.01,8.01,9.01 03/22/05 AMERICREDIT FINANCIAL SERVICES INC DE 8.01,9.01 04/01/05 Ameriquest Mortgage Securities Inc. S DE 8.01 03/25/05 Amersin Life Sciences CORP NV 2.02 03/08/05 AMLI RESIDENTIAL PROPERTIES TRUST MD 8.01,9.01 04/15/04 AMPEX CORP /DE/ DE 7.01,9.01 04/05/05 AMR CORP DE 8.01 04/05/05 AMR CORP DE 1.01,9.01 04/05/05 ANHEUSER-BUSCH COMPANIES, INC. DE 2.02,9.01 04/05/05 AON CORP DE 1.01,5.02,9.01 04/04/05 APPLIED MICRO CIRCUITS CORP DE 1.02 03/31/05 ARBITRON INC DE 1.01 03/31/05 ASHFORD HOSPITALITY TRUST INC MD 8.01,9.01 04/05/05 Asset Backed Pass-Through Certificate DE 8.01,9.01 03/25/05 ASTEA INTERNATIONAL INC DE 1.01,9.01 04/04/05 ASTRALIS LTD CO 2.02,9.01 04/01/05 ATMOS ENERGY CORP TX 1.01,2.03,9.01 03/30/05 AUTOCORP EQUITIES INC 8.01,9.01 04/05/05 AVANEX CORP DE 8.01,9.01 04/05/05 AVNET INC NY 7.01,9.01 04/05/05 AVONDALE CAPITAL I CORP 1.01,5.02 04/04/05 AXESSTEL INC NV 3.02,3.03,8.01,9.01 03/22/05 Axion Power International, Inc. DE 5.01,7.01,9.01 04/01/05 AMEND BALLISTIC RECOVERY SYSTEMS INC MN 8.01,9.01 03/16/05 BALLY TOTAL FITNESS HOLDING CORP DE 1.01,8.01,9.01 03/31/05 BANCINSURANCE CORP OH 7.01,9.01 04/04/05 BANCWEST CORP/HI DE 2.03 04/01/05 BEAR STEARNS ARM TRUST, MORTGAGE-BACK DE 8.01,9.01 03/25/05 Bear Stearns ARM Trust, Series 2005-1 DE 8.01,9.01 03/25/05 BELDEN CDT INC. DE 1.01,9.01 03/30/05 BENTLEY PHARMACEUTICALS INC DE 1.01,9.01 03/30/05 BERKSHIRE INCOME REALTY INC 1.02,2.01 03/30/05 BIG SKY ENERGY CORP NV 3.02,5.02 03/29/05 BINDVIEW DEVELOPMENT CORP TX 2.02,9.01 04/05/05 BIOMARIN PHARMACEUTICAL INC DE 5.03,9.01 04/04/05 BioScrip, Inc. DE 9.01 03/12/05 AMEND BJ SERVICES CO DE 7.01 04/04/05 BNP RESIDENTIAL PROPERTIES INC MD 2.01,9.01 03/31/05 BOUNDLESS MOTOR SPORTS RACING INC CO 1.01,2.03,9.01 03/30/05 BROADVIEW MEDIA INC MN 1.01,2.03,3.02,5.01,5.03,9.01 03/30/05 BROADWING CORP DE 1.01,9.01 03/30/05 BSABS 2005-1 DE 8.01,9.01 03/25/05 BUCA INC /MN MN 1.01,5.02,8.01,9.01 03/30/05 BURKE MILLS INC NC 2.02,9.01 01/01/05 CALGON CARBON CORPORATION DE 8.01 04/05/05 CALIFORNIA COASTAL COMMUNITIES INC DE 8.01,9.01 04/04/05 CALYPTE BIOMEDICAL CORP DE 2.03,9.01 04/04/05 CAM COMMERCE SOLUTIONS INC DE 8.01,9.01 04/05/05 CANADIAN DERIVATIVES CLEARING CORP A6 9.01 03/31/05 CAPITAL ALLIANCE INCOME TRUST REAL ES DE 8.01 03/31/05 Capital One Auto Receivables LLC DE 8.01,9.01 04/04/05 CAPRIUS INC DE 8.01,9.01 04/05/05 Carrington Mortgage Loan Trust, Serie 8.01 03/25/05 CARROLLTON BANCORP MD 8.01 04/05/05 CASTELLE \CA\ DE 2.02,9.01 04/05/05 CELLSTAR CORP DE 1.01 03/29/05 CELLSTAR CORP DE 7.01,9.01 04/04/05 CELLSTAR CORP DE 1.01 03/30/05 CENTERPOINT PROPERTIES TRUST MD 1.01,5.02,9.01 04/01/05 CENTEX CORP NV 8.01,9.01 03/31/05 CENTRAL VERMONT PUBLIC SERVICE CORP VT 8.01 04/05/05 CHARLES & COLVARD LTD NC 1.01,9.01 03/31/05 CHEESECAKE FACTORY INCORPORATED DE 8.01,9.01 04/04/05 CHICAGO BRIDGE & IRON CO N V 4.01,9.01 04/01/05 CHROMCRAFT REVINGTON INC DE 1.01 03/30/05 CINCINNATI FINANCIAL CORP OH 8.01,9.01 04/01/05 CIT FUNDING CO, LLC 8.01,9.01 03/23/05 CITIGROUP GLOBAL MARKETS HOLDINGS INC NY 9.01 04/05/05 CITIGROUP MORTGAGE LOAN TRUST INC SER 8.01 03/25/05 CIVITAS BANKGROUP INC TN 5.02 03/31/05 CIVITAS BANKGROUP INC TN 5.02 04/01/05 CLEVELAND CLIFFS INC OH 8.01 04/05/05 CMS ENERGY CORP MI 1.01,9.01 03/30/05 COLDWATER CREEK INC DE 7.01,9.01 04/05/05 COLLINS & AIKMAN CORP DE 1.01,7.01,9.01 04/04/05 CONCORDE CAREER COLLEGES INC DE 5.02 04/05/05 CONOCOPHILLIPS DE 2.02,9.01 04/05/05 CONSOLIDATED ENERGY INC WY 4.01,9.01 12/31/04 COOPER TIRE & RUBBER CO DE 1.02 04/05/05 CORILLIAN CORP OR 5.02 03/30/05 CORN PRODUCTS INTERNATIONAL INC DE 8.01,9.01 04/05/05 CORNELL COMPANIES INC DE 2.01,7.01,9.01 04/05/05 COTT CORP /CN/ 1.01 03/31/05 CREDIT ONE FINANCIAL INC 5.03 03/31/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 04/05/05 CREDITRISKMONITOR COM INC NV 5.02,9.01 04/01/05 CRYO CELL INTERNATIONAL INC DE 2.02,9.01 04/05/05 CSFB Home Equity Asset Trust 2005-1 DE 8.01,9.01 03/25/05 CSFB Mortgage-Backed Pass-Through Cer DE 8.01,9.01 03/25/05 CSFB Mortgage-Backed Pass-Through Cer DE 8.01,9.01 03/25/05 CURAGEN CORP DE 5.02,9.01 03/30/05 CWABS INC DE 8.01,9.01 03/30/05 CYOP SYSTEMS INTERNATIONAL INC CA 5.02 03/29/05 DANAHER CORP /DE/ DE 5.02 04/04/05 DAVITA INC DE 1.01 03/30/05 DEL GLOBAL TECHNOLOGIES CORP NY 1.01,8.01,9.01 04/01/05 Deutsche Alt-A Securities, Inc. Mortg 8.01,9.01 03/25/05 DIGITAL POWER CORP CA 2.02,9.01 03/23/05 DIVERSIFIED CORPORATE RESOURCES INC TX 1.01,9.01 03/31/05 DIVERSIFIED SECURITY SOLUTIONS INC DE 5.02,9.01 03/31/05 DOLLAR GENERAL CORP TN 7.01,9.01 04/05/05 DOVER CORP DE 8.01,9.01 04/05/05 Dragon Gold Resources, Inc. NV 1.01,3.02 03/30/05 DREAMS INC UT 2.03,5.03,9.01 03/30/05 DUCKWALL ALCO STORES INC KS 5.02,9.01 03/15/05 DUPONT PHOTOMASKS INC DE 1.01,2.03,9.01 04/01/05 E LOAN INC DE 1.01,1.02,2.01,9.01 03/30/05 EAGLE MATERIALS INC DE 7.01,9.01 04/05/05 EASYLINK SERVICES CORP DE 1.01,5.03,9.01 03/30/05 EDEN BIOSCIENCE CORP WA 3.01 04/05/05 EDGE PETROLEUM CORP DE 9.01 12/29/04 AMEND EDMONDS 4 INC. 1.01,5.01,5.02,9.01 04/04/05 EL PASO CORP/DE DE 8.01,9.01 04/05/05 ELITE PHARMACEUTICALS INC /DE/ DE 1.01,9.01 03/30/05 EMPIRE RESOURCES INC /NEW/ DE 2.02,9.01 04/01/05 ENCORE CAPITAL GROUP INC DE 1.01,5.02,9.01 04/05/05 Endavo Media & Communications, Inc. DE 4.01,9.01 03/14/05 ENTERGY CORP /DE/ DE 7.01,9.01 04/05/05 ENTERPRISE PRODUCTS PARTNERS L P DE 7.01,9.01 04/04/05 ENXNET INC OK 5.02 03/31/05 ESPEED INC DE 1.01 03/30/05 ETHAN ALLEN INTERIORS INC DE 7.01,9.01 04/05/05 EXACTECH INC FL 2.02,7.01,9.01 04/04/05 EXELON CORP PA 1.01,2.03 04/01/05 EZ EM INC DE 3.01,9.01 03/30/05 FAIR ISAAC CORP DE 1.01,2.03,3.02,9.01 03/31/05 FARMSTEAD TELEPHONE GROUP INC DE 1.01,1.02,9.01 03/31/05 FEDERAL MORTGAGE CORP OF PUERTO RICO DE 2.01,5.02,9.01 04/05/05 FILTERING ASSOCIATES INC NV 4.01,8.01,9.01 03/30/05 FINANCIALCONTENT INC DE 8.01,9.01 04/05/05 FIRST HARTFORD CORP ME 4.01 04/05/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 03/30/05 FIRST INDIANA CORP IN 2.02,7.01,9.01 04/04/05 FIRST NATIONAL BANCSHARES INC /SC/ SC 8.01,9.01 03/31/05 FIRST NATIONAL CORP /VA/ VA 5.03,9.01 03/30/05 FLEETWOOD ENTERPRISES INC/DE/ DE 2.05,9.01 03/30/05 FOSTER WHEELER LTD D0 1.01,9.01 03/30/05 FOUNDRY NETWORKS INC DE 1.01 03/30/05 FRANKLIN CAPITAL CORP DE 1.01 03/30/05 Fremont Home Loan Trust 2005-A DE 8.01,9.01 03/25/05 FRIEDMAN BILLINGS RAMSEY GROUP INC VA 5.02,9.01 04/04/05 GE Capital Credit Card Master Note Tr DE 8.01,9.01 03/30/05 GLOBAL AXCESS CORP NV 1.01,3.02,9.01 04/05/05 GLOBAL AXCESS CORP NV 1.01,3.02,9.01 04/05/05 AMEND GLOBAL BUSINESS SERVICES INC DE 5.02,9.01 03/31/05 GLOBAL ENVIRONMENTAL ENERGY COPORATIO C5 8.01,9.01 03/09/05 GLOBAL INDUSTRIES LTD LA 1.01 03/31/05 GRAFTECH INTERNATIONAL LTD DE 4.01 04/04/05 GREAT PLAINS ENERGY INC MO 1.01,1.02,9.01 04/05/05 GREENHILL & CO INC 8.01,9.01 04/05/05 GREENHILL & CO INC 1.01,9.01 03/31/05 GRUBB & ELLIS CO DE 1.01,9.01 03/31/05 GS Mortgage GSAA Home Equity Trust 20 DE 8.01 03/25/05 GS Mortgage GSAMP Trust 2005-HE1 DE 8.01 03/25/05 GS Mortgage GSAMP Trust 2005-NC1 DE 8.01 03/25/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 04/04/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 04/05/05 GSAA Home Equity Trust 2005-2 DE 8.01 03/25/05 GSAA Home Equity Trust 2005-3 DE 8.01,9.01 03/25/05 GULFPORT ENERGY CORP DE 2.02,7.01,9.01 03/30/05 HANCOCK JOHN LIFE INSURANCE CO MA 8.01,9.01 04/04/05 HANCOCK JOHN LIFE INSURANCE CO MA 8.01,9.01 04/04/05 HARLEYSVILLE NATIONAL CORP PA 8.01,9.01 04/05/05 HARLEYSVILLE NATIONAL CORP PA 8.01,9.01 04/05/05 HARLEYSVILLE NATIONAL CORP PA 8.01,9.01 04/05/05 AMEND HARLEYSVILLE NATIONAL CORP PA 8.01,9.01 04/05/05 AMEND HARRIS CORP /DE/ DE 1.01,1.02,2.03,9.01 03/30/05 HARRIS INTERACTIVE INC DE 2.05,2.06 03/30/05 HARVEST NATURAL RESOURCES INC DE 8.01 04/05/05 HAWK CORP DE 2.02,9.01 04/05/05 HEALTHCARE REALTY TRUST INC MD 7.01,9.01 04/05/04 HELMERICH & PAYNE INC DE 7.01,9.01 04/05/05 HEWLETT PACKARD CO DE 1.01,5.03,9.01 03/30/05 HOME SOLUTIONS OF AMERICA INC DE 7.01,9.01 04/05/05 HOMEBANC CORP GA 1.01,9.01 03/30/05 HomeBanc Mortgage Trust 2005-1 DE 8.01,9.01 03/25/05 HORIZON OFFSHORE INC DE 1.01,1.02,2.02,2.03,3.02,3.03 03/31/05 HUDSON HIGHLAND GROUP INC DE 1.01,9.01 03/31/05 HUMANA INC DE 1.01,9.01 03/30/05 HUMANA INC DE 1.01,9.01 03/30/05 AMEND HYBRID FUEL SYSTEMS INC GA 1.01,2.02,2.03,3.02,9.01 04/01/05 HYPERCOM CORP DE 1.01,5.02,9.01 03/30/05 I TRAX INC DE 1.01,9.01 03/31/05 I2 TECHNOLOGIES INC DE 2.05,9.01 03/30/05 ICEWEB INC 1.01,3.02,5.03,9.01 03/30/05 ICO INC TX 1.01,9.01 04/05/05 II-VI INC PA 8.01,9.01 04/04/05 IMH ASSETS CORP IMPAC CMB TRUST SERIE DE 8.01 03/25/05 INCOME OPPORTUNITY REALTY INVESTORS I NV 2.02,9.01 04/01/05 INDYMAC BANCORP INC DE 1.01 03/30/05 IndyMac INDX Mortgage Loan Trust 2005 8.01 03/25/05 IndyMac Indx Mortgage Loan Trust 2005 8.01 03/25/05 IndyMac INDX Mortgage Loan Trust 2005 8.01 03/25/05 IndyMac Indx Mortgage Loan Trust 2005 8.01 03/25/05 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 03/25/05 IndyMac MBS, Inc. Residential Asset S 8.01 03/25/05 IndyMac RAST 2004-R2 8.01 03/25/05 IndyMac Residential Asset Securitizat 8.01 03/25/05 INLANDS MONTHLY INCOME FUND L P DE 2.01,9.01 03/30/05 INSTINET GROUP INC DE 1.01,2.01,9.01 04/01/05 INTERNATIONAL BUSINESS MACHINES CORP NY 7.01 04/05/05 INTERNATIONAL PAPER CO /NEW/ NY 1.01,9.01 03/30/05 INTERNATIONAL SPEEDWAY CORP FL 2.02,7.01,8.01,9.01 04/04/05 INTERPLAY ENTERTAINMENT CORP DE 4.01 03/30/05 INTERPUBLIC GROUP OF COMPANIES, INC. DE 1.01,2.02,8.01,9.01 03/31/05 INTERPUBLIC GROUP OF COMPANIES, INC. DE 2.02,9.01 04/05/05 ION NETWORKS INC DE 1.01,3.02,9.01 03/31/05 IPARTY CORP DE 8.01,9.01 03/31/05 IPEX, INC NV 1.01,9.01 04/01/05 IRON MOUNTAIN INC/PA PA 1.01,9.01 01/05/05 Irwin Whole Loan Home Equity Trust 20 DE 8.01,9.01 03/25/05 ISRAMCO INC DE 2.01,9.01 03/30/05 ITRONICS INC TX 8.01 03/29/05 IXIS Real Estate Capital Trust 2005-H DE 8.01 03/25/05 J CREW GROUP INC NY 4.02 04/04/05 J.P. Morgan Mortgage Trust 2005-A1 DE 8.01,9.01 03/25/05 J.P. Morgan Mortgage Trust 2005-S1 DE 8.01,9.01 03/25/05 JCM PARTNERS LLC DE 9.01 03/31/05 AMEND JENNIFER CONVERTIBLES INC DE 8.01 03/30/05 KCS ENERGY INC DE 1.01,2.03,5.02,7.01,8.01,9.01 03/31/05 KEITHLEY INSTRUMENTS INC OH 1.01,2.03,9.01 03/30/05 KERR MCGEE CORP /DE DE 7.01,9.01 04/05/05 KERR MCGEE CORP /DE DE 1.01 04/05/05 KEY ENERGY SERVICES INC MD 1.01,3.01,9.01 04/05/05 KEY TECHNOLOGY INC OR 4.01,9.01 03/25/05 AMEND KFX INC DE 7.01,9.01 04/05/05 KITE REALTY GROUP TRUST MD 1.01,9.01 03/31/05 KNIGHT TRADING GROUP INC DE 7.01,9.01 04/04/05 LAIDLAW INTERNATIONAL INC DE 7.01,9.01 04/05/05 LAKES ENTERTAINMENT INC MN 7.01,9.01 04/01/05 LANGER INC NY 1.01 03/31/05 LCC INTERNATIONAL INC DE 1.01 03/30/05 LEGGETT & PLATT INC MO 1.01 03/31/05 LEVI STRAUSS & CO DE 2.02,8.01,9.01 04/04/05 LIFECELL CORP DE 8.01,9.01 04/04/05 LIFESTREAM TECHNOLOGIES INC NV 5.02,9.01 03/31/05 Logistical Support, Inc UT 8.01,9.01 03/25/05 Long Beach Mortgage Loan Trust 2005-1 DE 8.01 03/25/05 LONG BEACH SECURITIES CORP DE 9.01 04/05/05 LONG ISLAND FINANCIAL CORP DE 1.01,4.01,9.01 03/31/05 LONG ISLAND FINANCIAL CORP DE 4.01,9.01 04/04/05 AMEND LUMENIS LTD 1.01 04/05/05 LUMINEX CORP DE 1.01 03/31/05 MAILKEY CORP NV 9.01 04/04/05 MARGO CARIBE INC PR 2.02,9.01 03/30/05 MARKWEST ENERGY PARTNERS L P 1.01,9.01 03/31/05 MASCO CORP /DE/ DE 1.01 03/30/05 MASSBANK CORP DE 4.01 03/31/05 MASTR ALTERNATIVE LOAN TRUST 2005-1 DE 8.01,9.01 03/25/05 MASTR ALTERNATIVE LOAN TRUST 2005-2 DE 8.01,9.01 03/25/05 MATERIAL SCIENCES CORP DE 8.01,9.01 04/05/05 MATRIXONE INC DE 2.02,9.01 04/05/05 MAXIMUM DYNAMICS INC CO 2.02,3.01,4.01,5.02,8.01 04/01/05 MBIA INC CT 1.01,9.01 03/31/05 MBIA INC CT 8.01,9.01 04/04/05 MEDICALCV INC MN 1.01 04/01/05 MEDICINES CO /DE DE 5.02 03/30/05 MEDQUIST INC NJ 5.02,9.01 03/30/05 MERIT MEDICAL SYSTEMS INC UT 7.01,9.01 04/05/05 Meritage Mortgage Loan Trust 2005-1 A DE 8.01 03/25/05 Merrill Lynch Mortgage Investors Trus DE 8.01,9.01 03/25/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 03/25/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 03/25/05 METALDYNE CORP DE 7.01,9.01 04/05/05 MGP INGREDIENTS INC KS 1.01 03/31/05 MILESTONE SCIENTIFIC INC/NJ DE 2.02,9.01 04/01/05 MOBILITY ELECTRONICS INC DE 1.01,3.02,9.01 03/31/05 MODTECH HOLDINGS INC CA 7.01,9.01 03/30/05 MONOLITHIC SYSTEM TECHNOLOGY INC CA 4.01,9.01 03/31/05 MONRO MUFFLER BRAKE INC NY 2.02,9.01 04/05/05 MORGAN STANLEY DE 5.02,5.03,8.01,9.01 04/02/05 Morgan Stanley ABS Capital I Inc. MSD DE 8.01,9.01 03/25/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 03/25/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 03/25/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 03/25/05 Morgan Stanley Home Equity Loan Trust DE 8.01 03/25/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 04/05/05 MORTGAGEIT TRUST 2005-1, Mortgage-Bac DE 8.01,9.01 03/25/05 MRO SOFTWARE INC MA 2.02,9.01 04/04/05 MS STRUCTURED SATURNS SERIES 2001-6 DE 8.01,9.01 03/31/05 MSC INDUSTRIAL DIRECT CO INC NY 2.02,9.01 04/05/05 N-VIRO INTERNATIONAL CORP DE 2.02,9.01 04/04/05 NANOPHASE TECHNOLOGIES CORPORATION IL 2.02,9.01 04/04/05 NATIONAL OILWELL VARCO INC DE 7.01,9.01 04/05/05 NAUTILUS, INC. WA 5.03,9.01 03/30/05 NAVIGANT INTERNATIONAL INC DE 3.01,9.01 04/01/05 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 02/28/05 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 02/28/05 NBC CAPITAL CORP MS 5.02 04/01/05 NEIMAN MARCUS GROUP INC DE 8.01 04/05/05 NEOMAGIC CORP DE 2.02,9.01 04/05/05 NEORX CORP WA 1.01 03/30/05 NETFRAN DEVELOPMENT CORP FL 5.02 04/04/05 NETWOLVES CORP NY 3.01 03/31/05 NEW CENTURY FINANCIAL CORP MD 1.01,9.01 03/30/05 New Century Home Equity Loan Trust 20 8.01 03/25/05 NEW RIVER PHARMACEUTICALS INC VA 2.02,9.01 04/01/05 NEW YORK MORTGAGE TRUST INC MD 1.01,9.01 03/30/05 NEXTEL COMMUNICATIONS INC DE 3.02,5.03,9.01 04/05/05 NGP Capital Resources CO MD 1.01,9.01 03/30/05 NISOURCE INC/DE DE 1.01,5.02,9.01 03/31/05 NMXS COM INC 4.01,9.01 02/05/05 AMEND NOMURA ASSET ACCEPTANCE CORP DE 8.01,9.01 04/01/05 NORTEM, N.V. DE 3.01,9.01 04/01/05 NORTH CENTRAL BANCSHARES INC IA 1.01 04/05/05 NORTHROP GRUMMAN CORP /DE/ DE 5.02 04/04/05 NOVAVAX INC DE 5.02 04/04/05 NUVELO INC DE 1.01,2.03,9.01 03/30/05 O CHARLEYS INC TN 7.01 04/05/05 OGE ENERGY CORP OK 8.01,9.01 04/05/05 OKLAHOMA GAS & ELECTRIC CO OK 8.01,9.01 04/05/05 ON2 TECHNOLOGIES INC CO 8.01,9.01 04/04/05 ONE LINK 4 TRAVEL INC DE 1.01,9.01 04/01/05 Opteum Mortgage Acceptance CORP DE 9.01 04/05/05 Opteum Mortgage Acceptance CORP DE 2.01,9.01 04/04/05 Opteum Mortgage Acceptance CORP DE 9.01 04/05/05 Opteum Mortgage Acceptance Corp Asset DE 8.01,9.01 03/25/05 OPTION ONE MORTGAGE LOAN TRUST 2005-1 DE 8.01,9.01 03/25/05 ORAGENICS INC FL 8.01,9.01 04/05/05 Orange 21 Inc. DE 2.02,7.01,9.01 03/30/05 ORBIMAGE INC DE 1.02,8.01 03/31/05 ORCHID BIOSCIENCES INC 1.01 03/31/05 OSI PHARMACEUTICALS INC DE 8.01 04/05/05 OWENS & MINOR INC/VA/ VA 5.02,9.01 04/04/05 Pacific Ethanol, Inc. DE 1.01,5.02,9.01 03/30/05 PACIFICNET INC DE 1.01,9.01 03/30/05 PANERA BREAD CO DE 2.02,8.01,9.01 04/05/05 Park Place Securities, Inc., Asset-Ba DE 8.01,9.01 03/25/05 PATRON SYSTEMS INC NV 1.01,2.01,2.03,3.02,9.01 03/30/05 PAULA FINANCIAL DE 7.01 04/01/05 PBSJ CORP /FL/ FL 7.01,9.01 04/04/05 PEGASUS WIRELESS CORP CO 2.01,5.01,5.02,5.03,5.05,8.01 04/04/05 PENN TRAFFIC CO DE 5.02 03/31/05 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 1.01,9.01 03/30/05 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 1.01,2.03,9.01 03/31/05 PEREGRINE SYSTEMS INC DE 2.02,9.01 04/05/05 PETRIE STORES LIQUIDATING TRUST NY 8.01,9.01 04/05/05 PETROQUEST ENERGY INC DE 5.02 04/05/05 PFIZER INC DE 8.01,9.01 04/05/05 PINNACLE AIRLINES CORP DE 5.02,9.01 03/30/05 PIXAR \CA\ CA 3.03,5.03,9.01 04/04/05 PIZZA INN INC /MO/ MO 1.01,5.02,7.01,9.01 03/31/05 PLAYTEX PRODUCTS INC DE 2.02,8.01,9.01 04/04/05 PROGENICS PHARMACEUTICALS INC DE 8.01,9.01 04/01/05 PROTECTIVE LIFE INSURANCE CO TN 9.01 03/31/05 PROVIDENT BANKSHARES CORP MD 1.01,7.01,8.01,9.01 03/31/05 PROVINCE HEALTHCARE CO DE 1.01,3.03,9.01 04/01/05 PUBLIC STORAGE INC /CA CA 8.01 04/05/05 PULITZER INC DE 7.01 04/05/05 QUALITY DINING INC IN 2.02,8.01 09/10/04 QUINCY GOLD CORP. NV 9.01 03/23/05 QUINCY GOLD CORP. NV 3.02,9.01 04/01/05 RAPTOR NETWORKS TECHNOLOGY INC 1.01,2.03 03/30/05 RECOM MANAGED SYSTEMS INC DE/ DE 3.02,9.01 03/31/05 REGENCY CENTERS CORP FL 1.01,8.01,9.01 03/30/05 REPUBLIC BANCORP INC MI 5.02 04/04/05 RESTORATION HARDWARE INC CA 7.01 04/01/05 RETAIL VENTURES INC OH 1.01 03/30/05 RF MONOLITHICS INC /DE/ DE 1.01,9.01 03/31/05 RICHARDSON ELECTRONICS LTD/DE DE 5.02 04/04/05 Roebling Financial Corp, Inc. 5.03,9.01 04/01/05 ROWE COMPANIES NV 2.02,9.01 03/30/05 ROYAL GOLD INC DE 8.01 04/04/05 RUSS BERRIE & CO INC NJ 5.03 03/31/05 SAFARI ASSOCIATES INC 4.01,7.01 12/15/04 AMEND SAFEWAY INC DE 2.02,9.01 04/05/05 SANMINA-SCI CORP DE 1.01,2.03 04/01/05 Saxon Asset Securities Trust 2005-1 VA 8.01 03/25/05 SBS TECHNOLOGIES INC NM 1.01,2.03,9.01 04/05/05 SEABRIGHT INSURANCE HOLDINGS INC 1.01,9.01 03/31/05 SEACOAST BANKING CORP OF FLORIDA FL 1.01,9.01 03/31/05 SENTO CORP UT 7.01,9.01 04/05/05 SERVICEMASTER CO DE 2.03 04/05/05 SHAW GROUP INC LA 2.02,8.01,9.01 04/04/05 SHAW GROUP INC LA 7.01 04/04/05 SIEBEL SYSTEMS INC DE 2.02 04/05/05 SILGAN HOLDINGS INC DE 1.01 03/30/05 SINOFRESH HEALTHCARE INC FL 2.02,9.01 04/05/05 SIRVA INC DE 1.01,2.03,9.01 03/31/05 SKYTERRA COMMUNICATIONS INC DE 7.01,9.01 04/05/05 SMITH INTERNATIONAL INC DE 8.01 04/04/05 Soundview Home Loan Trust 2005-1 DE 8.01 03/25/05 SOURCECORP INC DE 2.02,3.01,4.02,7.01,9.01 04/01/05 SOUTHWEST CASINO CORP 7.01 04/04/05 SPANISH BROADCASTING SYSTEM INC DE 1.01,9.01 03/30/05 SPEAR & JACKSON INC 8.01 03/10/05 AMEND STAAR SURGICAL CO DE 1.01,3.02,7.01,9.01 03/31/05 STANDARD MICROSYSTEMS CORP DE 1.01,2.01,3.02,9.01 03/30/05 STANDARD PACIFIC CORP /DE/ DE 2.02 04/05/05 STERLING BANCSHARES INC TX 8.01 04/05/05 STRATASYS INC DE 1.01,5.02,9.01 02/11/05 STRATEGIC HOTEL CAPITAL INC 1.01,9.01 03/30/05 STRATUS SERVICES GROUP INC DE 1.01,1.02 03/31/05 STRUCTURED ASSET MORT INV II INC BEAR DE 8.01,9.01 03/25/05 STRUCTURED ASSET SECURITIES CORP II 8.01,9.01 03/31/05 SUSQUEHANNA BANCSHARES INC PA 1.01,9.01 04/05/05 SYSTEMAX INC DE 5.05,9.01 03/30/05 TAG ENTERTAINMENT CORP DE 1.01,7.01,9.01 03/30/05 TAG IT PACIFIC INC DE 2.02,9.01 04/01/05 TCI SOLUTIONS INC 1.01,5.01,5.02,9.01 04/01/05 TECH DATA CORP FL 1.01 03/30/05 TEJON RANCH CO DE 5.02 04/04/05 TERRA BLOCK INTERNATIONAL NV 5.03,9.01 04/01/05 TESSERA TECHNOLOGIES INC DE 1.01,9.01 04/04/05 Thomas Equipment, Inc. DE 7.01,9.01 04/04/05 TIME WARNER INC DE 7.01 04/04/05 TIVO INC DE 1.01 03/31/05 TNS INC 8.01,9.01 04/05/05 TOUCHSTONE RESOURCES USA, INC. 3.02,5.03,9.01 03/30/05 TRAMMELL CROW CO DE 7.01,9.01 04/05/05 TRINITY ENERGY RESOURCES INC 7.01,9.01 03/15/05 TRINITY3 CORP DE 2.04 03/31/05 Trinsic, Inc. DE 1.01,2.02 03/30/05 TRUE TEMPER SPORTS INC 2.02,9.01 03/30/05 TWEETER HOME ENTERTAINMENT GROUP INC DE 2.02,9.01 04/05/05 UNIFY CORP DE 5.02,9.01 04/01/05 UNITED AMERICA INDEMNITY, LTD E9 3.01,5.02 03/31/05 UNITED PARCEL SERVICE INC DE 7.01 04/05/05 Universal Capital Management, Inc. DE 1.01,2.01,3.02,8.01 03/30/04 UNIVERSAL FLIRTS CORP. DE 2.01,5.01,5.02,9.01 03/31/05 US AIRWAYS GROUP INC DE 1.01 04/05/05 US BIODEFENSE INC UT 4.01,9.01 03/17/05 AMEND USA TRUCK INC DE 1.01,9.01 04/04/05 USI HOLDINGS CORP DE 1.01,9.01 03/31/05 UTEK CORP 8.01,9.01 03/31/05 UTEK CORP 1.01,9.01 03/08/05 VENDINGDATA CORP NV 2.02,9.01 03/31/05 Venoco, Inc. DE 8.01,9.01 04/04/05 VERISITY LTD 1.01 03/15/05 VIAD CORP DE 1.01,9.01 03/31/05 VIRAGE LOGIC CORP CA 2.02,9.01 04/05/05 VOLTERRA SEMICONDUCTOR CORP 5.02 04/04/05 VOLTERRA SEMICONDUCTOR CORP 5.02 04/04/05 VSOURCE INC DE 1.01,5.02,9.01 04/01/05 Wachovia Bank Commercial Mortgage Tru NC 1.01,2.02,8.01,9.01 03/30/05 WARP TECHNOLOGY HOLDINGS INC NV 9.01 01/31/05 AMEND WASHINGTON MUTUAL MORT PS THR CERTS DE 8.01 03/25/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 04/01/05 WAVERIDER COMMUNICATIONS INC NV 5.02 04/01/05 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 03/25/05 Wells Fargo Mortgage Asset-Backed Pas DE 8.01,9.01 03/25/05 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 02/16/05 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 03/25/05 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 03/25/05 WEST COAST BANCORP /NEW/OR/ OR 2.02,2.06,9.01 04/04/05 WFN CREDIT CO LLC DE 9.01 03/30/05 WILSON BANK HOLDING CO TN 2.01 03/31/05 WORLD OMNI AUTO RECEIVABLES LLC DE 8.01 03/29/05 WRC MEDIA INC DE 7.01,9.01 04/05/05 XANSER CORP DE 5.02 03/31/05 XENOGEN CORP DE 1.01,2.03,5.02 03/30/05 XTO ENERGY INC DE 1.01,1.02,5.02,9.01 04/01/05 XTO ENERGY INC DE 1.01,3.02,7.01,8.01,9.01 03/31/05 YORK INTERNATIONAL CORP /DE/ DE 1.01,9.01 04/01/05 ZEVEX INTERNATIONAL INC NV 2.02 03/30/05 ZIMMER HOLDINGS INC DE 1.01,1.02,2.03,8.01,9.01 03/31/05