SEC NEWS DIGEST Issue 2005-71 April 14, 2005 COMMISSION ANNOUNCEMENTS ENFORCEMENT DIRECTOR STEPHEN CUTLER TO LEAVE COMMISSION Tenure Includes Agency’s Historic Cases Relating to Enron, WorldCom, Adelphia, Qwest, Tyco and HealthSouth, as Well as Crackdowns Against NYSE Specialists, Research Analyst Conflicts and Mutual Fund Abuses Stephen M. Cutler, Director of the Securities and Exchange Commission’s Division of Enforcement, announced today that he intends to leave the Commission in a month’s time. Mr. Cutler, 43, said he plans to return to the private sector. He was named Enforcement Director in October 2001. “Steve Cutler has been an outstanding leader of the Commission’s enforcement program. America’s investors have been enormously well- served by Steve’s keen intellect, superb judgment and abiding sense of justice,” said SEC Chairman William H. Donaldson. “He is what every prosecutor should be: tough but fair. We will miss Steve’s dedication, leadership and integrity as we continue our critical efforts to pursue and root out wrongdoing in our marketplace.” Mr. Cutler said, “I have had the very good fortune to work with an extraordinary group of colleagues during an historic period for the Commission and our capital markets. I am proud to have been a part of the agency’s efforts and considerable accomplishments in the enforcement arena.” Mr. Cutler has overseen the agency’s investigations of some of the largest financial reporting failures in the nation's history, including those at Enron, WorldCom, Adelphia, Qwest, Tyco and HealthSouth. These investigations led to enforcement actions against, among others, Kenneth Lay, Jeffrey Skilling, Andrew Fastow, Scott Sullivan, John Rigas, Joseph Nacchio, Dennis Kozlowsi and Richard Scrushy. During Mr. Cutler’s tenure, the Commission also obtained judgments in enforcement actions totaling more than $6 billion in penalties and disgorgement, more than $4.5 billion of which is being returned to harmed investors. Among them were WorldCom’s $750 million penalty (the largest against a public company in Commission history) and the more recent $300 million penalty against AOL-Time Warner. Of the 12 largest penalties in Commission history, ten were obtained in cases brought under Mr. Cutler’s leadership. In addition, Mr. Cutler * led the Commission’s groundbreaking efforts against banks, insurance companies and other financial intermediaries for their roles in a number of public company financial reporting failures, including the Commission’s cases against Merrill Lynch, Citigroup, J.P. Morgan and CIBC in connection with Enron’s collapse; and the cases against AIG for its transactions with two different public companies; * helped bring some of the agency’s significant financial reporting cases involving foreign companies, including Parmalat, Royal Ahold, Royal Dutch Shell, Hollinger, TV Azteca and Vivendi; * oversaw the agency’s investigations that led to historic cases against the New York Stock Exchange, its specialist firms and a number of individual specialists for inter-positioning and trading ahead violations; * spearheaded the agency’s crackdown against illegal IPO allocation practices on Wall Street, leading to significant cases against Credit Suisse First Boston, J.P. Morgan, Goldman Sachs and Morgan Stanley; * led the agency’s enforcement efforts against mutual fund abuses, including the agency’s revenue sharing (or “shelf space”) cases against Morgan Stanley, Pimco, Franklin Templeton, Putnam, MFS, Edward D. Jones and others, as well as the agency’s cases involving market timing and late trading against Bank of America, Strong Capital Management, Janus, Pilgrim Baxter, Alliance Capital, Invesco and others; * played a key role in the historic “global settlement” with Wall Street brokerage firms over research analyst conflicts of interest, which called for payments totaling nearly $1.5 billion, as well as significant reforms; * stepped up the Commission’s efforts to hold audit firms (as well as their personnel) accountable for misconduct, including significant cases against, among others, KPMG for its audits of Xerox and Gemstar, and Ernst & Young and PriceWaterhouseCoopers for their violations of the auditor independence rules; and * initiated a comprehensive review and self-assessment of conflicts of interest by the country’s largest financial services firms, an initiative that has been emulated by other regulators around the world. Prior to joining the Commission as the Deputy Director of the Division of Enforcement in January 1999, Mr. Cutler was a partner at the Washington, D.C., law firm of Wilmer, Cutler & Pickering. Previously, he served as a Visiting Fellow at the Center for Law in the Public Interest in Los Angeles and as a law clerk to Judge Dorothy W. Nelson of the United States Court of Appeals for the Ninth Circuit. Mr. Cutler received his B.A. summa cum laude from Yale University and his J.D. from Yale Law School, where he was an Editor of the Yale Law Journal. (Press Rel. 2005-56) SEC ADOPTS AMENDMENTS TO FORM 20-F RELATED TO THE FIRST-TIME ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS The Commission has adopted amendments that will affect foreign private issuers that change their basis of accounting to international accounting standards, known as International Financial Reporting Standards (IFRS). These amendments provide an accommodation to issuers that change their basis of accounting to IFRS prior to or for the 2007 financial year. The amendments also require certain disclosures from all foreign private issuers that adopt IFRS for the first time during any financial year. The Commission is not changing current requirements regarding the reconciliation of financial statement items to generally accepted accounting principles as used in the United States (U.S. GAAP). Issuers that are registered with the SEC generally are required to provide in their SEC filings three years of audited financial statements prepared on a consistent basis of accounting. The amendments will permit eligible issuers to file two years rather than three years of statements of income, changes in shareholders’ equity and cash flows prepared in accordance with IFRS in annual reports and registration statements filed during the first year in which they adopt IFRS, with appropriate related disclosure. To be eligible to rely on this accommodation, a foreign private issuer must adopt IFRS for the first time prior to or for its first financial year starting on or after January 1, 2007. The amendments also require certain disclosures from issuers that adopt IFRS for the first time in any financial year. These requirements relate to an issuer’s reliance on any of the transitional measurement exceptions available to a first-time adopter under IFRS and to the reconciliation to IFRS from the issuer’s previous basis of accounting. The Commission is adopting these amendments to promote and encourage the use of IFRS as a high quality set of accounting standards. Because the Commission also recognizes the significant efforts associated with the adoption of IFRS, the accommodation is also intended to ease the burdens that foreign companies may face when they adopt IFRS for the first time, while improving the quality of financial disclosure that they provide to investors. Issuers that apply accounting standards as adopted by the European Union in a manner that does not fully comply with IFRS are eligible to use the accommodation if they provide U.S. GAAP and IFRS reconciling information, if necessary. In connection with the adoption, Donald T. Nicolaisen, Chief Accountant of the Commission, stated, “These amendments will facilitate the transition by foreign registrants to IFRS and will promote investor protection by requiring comparable, high quality information. We believe investors and issuers are well served by the greater comparability that will result from broader use of IFRS, and look forward to many companies switching to IFRS in their SEC filings.” (Press Rel. 2005-55) COMMISSION MEETINGS CLOSED MEETING – TUESDAY, APRIL 19, 2005 – 2:00 P.M. The subject matter of the closed meeting scheduled for Tuesday, April 19, will be: Formal orders of investigations; Institution and settlement of injunctive actions; Institution and settlement of administrative proceedings of an enforcement nature; and a Regulatory matter regarding financial institutions. 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. RULES AND RELATED MATTERS FIRST-TIME APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS The Commission has adopted amendments that will affect foreign private issuers that change their basis of accounting to international accounting standards, known as International Financial Reporting Standards (IFRS). These amendments provide an accommodation to issuers that change their basis of accounting to IFRS prior to or for the 2007 financial year. The amendments also require certain disclosures from all foreign private issuers that adopt IFRS for the first time during any financial year. The accommodation will permit eligible issuers to file two years rather than three years of statements of income, changes in shareholders’ equity and cash flows prepared in accordance with IFRS in annual reports and registration statements filed during the first year in which they adopt IFRS, with appropriate related disclosure. The amendments also require certain disclosures from issuers that adopt IFRS for the first time in any financial year. These requirements relate to an issuer’s reliance on any of the transitional measurement exceptions available to a first-time adopter under IFRS and to the reconciliation to IFRS from the issuer’s previous basis of accounting. (Rels. 33-8567; 34-51535; International Series Rel. 1285) ENFORCEMENT PROCEEDINGS COMMISSION OBTAINS TEMPORARY RESTRAINING ORDER AND ASSET FREEZE AGAINST MASSACHUSETTS INVESTMENT ADVISER ACCUSED OF MISAPPROPRIATING MILLIONS FROM CLIENTS On April 13, the Commission announced that it obtained a temporary restraining order, asset freeze, and other emergency relief in a civil fraud action filed against Amit Mathur, a Shrewsbury, Massachusetts resident, and Entrust Capital Management, Inc., Mathur’s Worcester, Massachusetts-based investment advisory firm. The Commission’s complaint, which was filed in Massachusetts federal district court, alleges that Mathur, through Entrust, misappropriated at least $3.1 million in client funds for personal gain, and made material misrepresentations to investors about the performance and value of their accounts. The Commission also obtained an asset freeze against another Mathur-controlled firm, AMR Realty, LLC concerning its receipt of approximately $1 million in investor funds. According to the Commission’s complaint, beginning in September 2001, Entrust, through Mathur, raised almost $16 million from approximately fifteen investors. The complaint alleges that Entrust and Mathur, however, have dissipated nearly all of their clients’ assets through undisclosed trading losses in Entrust’s brokerage account, unauthorized use of investor funds to support Entrust’s operating expenses, and blatant misappropriation of client funds for personal use. According to the complaint, Mathur used the misappropriated client money to, among other things, buy a Porsche sports utility vehicle, tens of thousands of dollars in jewelry, and New England Patriots season tickets; pay for millions of dollars in personal expenses; and fund several gambling trips. The complaint also alleges that Mathur and Entrust told at least four of their clients that they were making double-digit annual returns on their investments, when in fact, Entrust and Mathur had dissipated nearly all of their money. The Commission alleges in its complaint that Mathur and Entrust violated the antifraud provisions of the federal securities laws, namely, Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities and Exchange Act of 1934 and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. The Commission also named as a relief defendant another Mathur-controlled firm, AMR Realty. The complaint alleges that Entrust and Mathur transferred at least $1 million in investor funds to AMR Realty. The Commission alleges AMR Realty has no legitimate interest in those funds and that it should not be allowed to retain them. The Commission asked the court to enter emergency relief against Mathur and Entrust on the grounds that their fraud is ongoing and because they continue to hold investors funds. The Commission obtained entry of an order temporarily restraining Mathur and Entrust from directly or indirectly continuing to violate the federal securities laws, and an asset freeze against Mathur, Entrust, and AMR Realty. The court also granted other emergency relief, including repatriation of all assets obtained from investors that may presently be located outside of the United States and an order prohibiting the destruction of relevant documents. The hearing on the Commission’s motion for a preliminary injunction is scheduled for April 19, 2005, at 10:00 a.m. The Commission acknowledges the assistance of the United States Immigration and Customs Enforcement in its investigation. [SEC v. Amit Mathur, et al., Civil Action No. 05-10729MLW, USDC, D.Mass.] (LR-19181) FEDERAL COURT GRANTS SUMMARY JUDGMENT, ORDERS INJUNCTIONS AND OFFICER AND DIRECTOR BARS, AND ENTERS FINAL JUDGMENT AGAINST TERRY MARSH AND RICHARD BAUER The Commission announced today that the Honorable Barbara S. Jones, United States District Judge for the Southern District of New York, granted the Commission's motion for summary judgment and entered a final judgment against the last two remaining defendants in the action, Terry G. Marsh (Marsh) and Richard Bauer (Bauer), on March 30, 2005. The court permanently enjoined Marsh from further violations of Section 17(a) of the Securities Act of 1933 (Securities Act) and Marsh and Bauer from further violations of Section 5 of the Securities Act and Sections 10(b), 13(a), and 13(b)(2) of the Securities Exchange Act of 1934, and Rules 10b-5, 12b-20, 13a-1, 13a-11, 13a-13, 13b2-1, and 13b2-2, thereunder. Marsh and Bauer were also permanently barred from serving as officers or directors of a public company. The Court found that Marsh and Bauer fraudulently sold stock to the public, falsified Scorpion’s books and records, incorporated false revenues, assets and earnings into Scorpion’s public filings, and provided false and misleading information to Scorpion’s auditors. The final judgment provided that the Commission’s claims for disgorgement against Marsh and Bauer were satisfied by the restitution of $25,174,000 that was ordered in the criminal cases that were brought against them. U.S. v. Marsh, CR-96-0251-01 SI (N.D. Ca. May 2, 2002) and U.S. v. Bauer, CR-96-0251-03 SI (N.D. Ca. April 29, 2002). The final judgment did not order civil penalties against Marsh and Bauer in view of the substantial criminal penalties imposed on them. Final judgments against all of the other defendants were previously entered in earlier orders of the Court. [SEC v. Scorpion Technologies, Inc., Terry G. Marsh, Richard Bauer, Eric C. Brown, Dudley Mihran Freeland, J. Gordon Nevers, and Albert Terranova, CA No. 96-1005 USDC, SDNY (BSJ)] (LR-19182) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2004-17) that would amend OCC Rule 307 by adopting an interpretation and policy thereunder. Publication of the proposal is expected in the Federal Register during the week of April 18. (Rel. 34-51521) The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2005-02) that would allow NSCC to enhance its Automated Customer Account Transfer Service to permit the automated notification of changes to the broker-dealer of record for applicable insurance products. Publication of the proposal is expected in the Federal Register during the week of April 18. (Rel. 34-51541) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2005-045) under Section 19(b)(1) of the Securities Exchange Act of 1934 to extend (i) the time period within which a member must deliver a copy of a customer account agreement containing a predispute arbitration clause to 30 days within signing of the agreement, and (ii) the compliance date of the recent amendments to NASD Rule 3110(f)(1). Publication of the proposal is expected in the Federal Register during the week of April 18. (Rel. 34- 51526) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change filed by the New York Stock Exchange (SR-NYSE-2004-59) to adopt a new rule (NYSE Rule 401A) requiring members and member organizations to respond to customer complaints, and adding failure to acknowledge customer complaints to the minor fine provisions of NYSE Rule 476A. Publication of the proposal is expected in the Federal Register during the week of April 18. (Rel. 34- 51539) 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-4 REVLON CONSUMER PRODUCTS CORP, 237 PARK AVENUE, NEW YORK, NY, 10017, 2125274000 - 0 ($310,000,000.00) Debt Convertible into Equity, (File 333-124029 - Apr. 13) (BR. 06) S-8 CSP INC /MA/, 43 MANNING ROAD, BILLERICA, MA, 01821, 9786637598 - 75,000 ($202,500.00) Equity, (File 333-124030 - Apr. 13) (BR. 03) S-8 CSP INC /MA/, 43 MANNING ROAD, BILLERICA, MA, 01821, 9786637598 - 200,000 ($1,526,000.00) Equity, (File 333-124031 - Apr. 13) (BR. 03) S-3 HSI ASSET SECURITIZATION CORP, 452 FIFTH AVENUE, NEW YORK, NY, 10018, 212 525-8119 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-124032 - Apr. 13) (BR. 05) S-8 PHOTOMEDEX INC, 147 KEYSTONE DRIVE, MONTGOMERYVILLE, PA, 18936, 2156193600 - 2,776,271 ($4,574,983.00) Equity, (File 333-124034 - Apr. 13) (BR. 36) S-3 CITIGROUP MORTGAGE LOAN TRUST INC, 0 ($15,000,000,000.00) Mortgage Backed Securities, (File 333-124036 - Apr. 13) (BR. 05) S-8 VERSO TECHNOLOGIES INC, 400 GALLERIA PARKWAY, SUITE 300, ATLANTA, GA, 30326, 7706123500 - 0 ($850,000.00) Equity, (File 333-124037 - Apr. 13) (BR. 03) S-8 VERSO TECHNOLOGIES INC, 400 GALLERIA PARKWAY, SUITE 300, ATLANTA, GA, 30326, 7706123500 - 0 ($340,000.00) Equity, (File 333-124038 - Apr. 13) (BR. 03) S-8 COMPUMED INC, 5777 WEST CENTURY BLVD., SUITE 1285, LOS ANGELES, CA, 90045, 310-258-5000 - 3,000,000 ($720,000.00) Equity, (File 333-124039 - Apr. 13) (BR. 03) S-8 WHITTIER ENERGY CORP, 3355 WEST ALABAMA STREET, SUITE 950, HOUSTON, TX, 77098, 713 850-1880 - 0 ($4,414,800.00) Equity, (File 333-124040 - Apr. 13) (BR. 04) S-1 Spansion Inc., 915 DEGUIGNE DRIVE, P.O. BOX 3453, SUNNYVALE, CA, 94088, (408) 962-2500 - 0 ($600,000,000.00) Equity, (File 333-124041 - Apr. 13) (BR. ) SB-2 MEDICAL STAFFING SOLUTIONS INC, 8150 LEESBURG PIKE, SUITE 1200, VIENNA, VA, 22182, 703-641-8890 - 102,000,000 ($2,244,000.00) Equity, (File 333-124042 - Apr. 13) (BR. 37) S-3 NELNET INC, 121 SOUTH 13TH ST, STE 201, LINCONLN, NE, 68508, 0 ($750,000,000.00) Unallocated (Universal) Shelf, (File 333-124043 - Apr. 13) (BR. 05) S-1 WorldSpace, Inc, 2400 N STREET, NW, WASHINGTON, DC, 20037, (202)969-6000 - 0 ($100,000,000.00) Equity, (File 333-124044 - Apr. 13) (BR. ) N-2 Lazard World Dividend & Income Fund, Inc., 30 ROCKEFELLER PLAZA, NEW YORK, NY, 10112, 212.632.6000 - 100,000 ($2,000,000.00) Equity, (File 333-124045 - Apr. 13) (BR. ) S-3 RAMP CORP, 33 MAIDEN LANE, NEW YORK, NY, 10038, 212-440-1500 - 25,710,687 ($37,577,269.20) Equity, (File 333-124046 - Apr. 13) (BR. 03) S-3 GERON CORPORATION, 230 CONSTITUTION DRIVE, MENLO PARK, CA, 94025, 6504737700 - 101,801 ($611,824.01) Equity, (File 333-124047 - Apr. 13) (BR. 01) S-4 Crystal US Holdings 3 L.L.C., 1601 WEST LBJ FREEWAY, DALLAS, TX, 75234, 972-443-4000 - 0 ($554,450,000.00) Non-Convertible Debt, (File 333-124049 - Apr. 13) (BR. ) S-8 FIRST M&F CORP/MS, 221 E WASHINGTON ST, P O BOX 520, KOSCIUSKO, MS, 39090, 6622895121 - 350,000 ($11,662,000.00) Equity, (File 333-124050 - Apr. 13) (BR. 07) S-1 NATURAL HEALTH TRENDS CORP, 12901 HUTTON DRIVE, --, DALLAS, TX, 75234, 972-241-4080 - 0 ($44,983,584.00) Equity, (File 333-124051 - Apr. 13) (BR. 02) S-4 WYNN LAS VEGAS LLC, 3145 LAS VEGAS BLVD., SOUTH, LAS VEGAS, NV, 89109, 7027334444 - 0 ($1,300,000,000.00) Non-Convertible Debt, (File 333-124052 - Apr. 13) (BR. 08) S-4 FULTON FINANCIAL CORP, ONE PENN SQ, PO BOX 4887, LANCASTER, PA, 17604, 7172912411 - 3,413,340 ($73,509,249.00) Equity, (File 333-124053 - Apr. 13) (BR. 07) S-4 SBA COMMUNICATIONS CORP, ONE TOWN CENTER RD, THIRD FLOOR, BOCA RATON, FL, 33486, 5619957670 - 0 ($250,000,000.00) Non-Convertible Debt, (File 333-124054 - Apr. 13) (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 ------------------------------------------------------------------------------------------------ 7 ELEVEN INC TX 1.01,5.02 04/07/05 ABERCROMBIE & FITCH CO /DE/ DE 1.01 04/08/05 ABERDENE MINES LTD 8.01,9.01 04/12/05 ACG HOLDINGS INC DE 1.01 04/07/05 ADELPHIA COMMUNICATIONS CORP DE 1.01,9.01 04/08/05 ADESA INC 8.01,9.01 04/11/05 ADSTAR INC DE 3.01 04/07/05 ADVANCED MICRO DEVICES INC DE 8.01 04/13/05 ADVANCED MICRO DEVICES INC DE 2.02,7.01,9.01 04/13/05 AIRPLANES LTD DE 8.01 04/13/05 ALLIANCE DATA SYSTEMS CORP DE 1.01,9.01 04/07/05 ALLIANCE FIBER OPTIC PRODUCTS INC CA 4.01,9.01 04/13/05 ALLIANCE FIBER OPTIC PRODUCTS INC CA 4.01,9.01 04/13/05 AMEND AMERICA ONLINE LATIN AMERICA INC DE 3.01 04/07/05 AMERICAN BANK NOTE HOLOGRAPHICS INC DE 1.01,9.01 04/07/05 AMERON INTERNATIONAL CORP DE 8.01 03/23/05 AMSURG CORP TN 7.01,9.01 04/12/05 AMYLIN PHARMACEUTICALS INC DE 8.01 04/13/05 ANALEX CORP NY 5.02,9.01 04/11/05 ANALYSTS INTERNATIONAL CORP 1.01,8.01,9.01 04/12/05 ANIMAS CORP DE 7.01,9.01 04/11/05 APPLE COMPUTER INC CA 2.02,9.01 04/13/05 ARIBA INC DE 2.02,9.01 04/07/05 ARK RESTAURANTS CORP NY 8.01 04/12/05 ARVINMERITOR INC IN 1.01,5.02,9.01 04/13/05 ASG Consolidated LLC DE 7.01 04/13/05 ASHLAND INC KY 8.01 04/08/05 ASSURANT INC 1.01,9.01 04/07/05 AUDIOVOX CORP DE 2.02,8.01 04/12/05 AUTHENTIDATE HOLDING CORP DE 1.01,8.01,9.01 04/07/05 AUXILIUM PHARMACEUTICALS INC 1.01,2.02,2.03,7.01,9.01 04/11/05 AVADO BRANDS INC GA 2.02,9.01 01/02/05 BAKERS FOOTWEAR GROUP INC MO 1.01,3.02,7.01,9.01 04/08/05 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 04/13/05 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 04/13/05 BANK OF SOUTH CAROLINA CORP SC 2.02,9.01 04/13/05 BANK OF SOUTH CAROLINA CORP SC 2.02,9.01 04/13/05 AMEND BANK OF THE OZARKS INC AR 2.02,7.01,9.01 04/11/05 BARR PHARMACEUTICALS INC DE 7.01,9.01 04/13/05 BB&T CORP NC 2.02,9.01 03/31/05 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE 8.01,9.01 04/12/05 BEHRINGER HARVARD SHORT TERM OPPORTUN TX 2.01 04/12/05 BEKEM METALS INC UT 2.01,9.01 01/28/05 AMEND BEMIS CO INC MO 2.02,9.01 04/11/05 BEVERLY ENTERPRISES INC DE 1.01,8.01,9.01 04/11/05 BIOFIELD CORP \DE\ DE 5.03,9.01 04/12/05 BLUEBOOK INTERNATIONAL HOLDING CO DE 4.02 04/07/05 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA 7.01,9.01 04/12/05 Bridge Capital Holdings CA 8.01 04/11/05 BRIGHTPOINT INC IN 1.01,9.01 04/07/05 AMEND BROADWING CORP DE 7.01 04/12/05 BROWN FORMAN CORP DE 5.02,8.01 04/13/05 BRUSH ENGINEERED MATERIALS INC 2.02,9.01 04/13/05 BRUSH ENGINEERED MATERIALS INC 2.02,9.01 04/13/05 AMEND CABG MEDICAL INC MN 1.01 04/07/05 CAL DIVE INTERNATIONAL INC MN 1.01,9.01 04/11/05 CALIFORNIA PIZZA KITCHEN INC DE 2.02,9.01 04/12/05 CAPITAL BANCORP INC TN 2.02,9.01 04/13/05 CAROLINA BANK HOLDINGS INC NC 2.02,8.01,9.01 04/11/05 CATERPILLAR INC DE 8.01 04/13/05 CENTURY BANCORP INC MA 2.02,9.01 04/13/05 CHARLES & COLVARD LTD NC 1.01,9.01 04/11/05 CHASE CORP MA 2.02,9.01 04/11/05 CHASE MORTGAGE FINANCE CORP DE 8.01,9.01 04/11/05 CHEESECAKE FACTORY INCORPORATED DE 7.01,9.01 04/12/05 CHEMICAL FINANCIAL CORP MI 7.01 04/13/05 CHENIERE ENERGY INC DE 8.01,9.01 04/13/05 CHESAPEAKE ENERGY CORP OK 8.01 04/11/05 CHESAPEAKE ENERGY CORP OK 7.01 04/12/05 CHESAPEAKE ENERGY CORP OK 8.01 04/12/05 CHESAPEAKE ENERGY CORP OK 8.01,9.01 04/12/05 CHICAGO BRIDGE & IRON CO N V 4.01,9.01 04/01/05 AMEND CITIZENS FINANCIAL CORP/DE/ DE 2.02,9.01 04/13/05 CLARUS CORP DE 5.02 04/11/05 CLECO CORP LA 8.01 04/13/05 CMGI INC DE 1.01,1.02,9.01 04/07/05 CMS ENERGY CORP MI 8.01,9.01 04/13/05 COFFEE PACIFICA INC NV 8.01 04/11/05 COHEN & STEERS INC 5.02,9.01 04/13/05 COMM 2005-LP5 DE 8.01,9.01 04/12/05 COMMERCE BANCORP INC /NJ/ NJ 2.02,9.01 04/13/05 COMMERCE BANCORP INC /NJ/ NJ 5.02,9.01 04/13/05 COMMERCE BANCSHARES INC /MO/ MO 2.02 04/13/05 COMMUNITY TRUST BANCORP INC /KY/ KY 2.02,7.01 03/31/05 COMMUNITY VALLEY BANCORP CA 8.01,9.01 04/13/05 COMPUTER HORIZONS CORP NY 1.01,8.01,9.01 04/12/05 CONAGRA FOODS INC /DE/ DE 2.02 04/13/05 CONNECTICUT LIGHT & POWER CO CT 3.03,8.01,9.01 04/07/05 CONSTELLATION BRANDS, INC. DE 1.01,9.01 04/07/05 CONSTELLATION BRANDS, INC. DE 2.05 01/10/05 AMEND CONTINENTAL GLOBAL GROUP INC DE 5.02,7.01 04/12/05 CONVERSION SERVICES INTERNATIONAL INC DE 4.02,9.01 03/31/05 CORGENIX MEDICAL CORP/CO NV 4.01 04/13/05 AMEND CREDIT & ASSET REP VEHICLE CORP ALLST DE 8.01,9.01 04/01/05 CREDIT ACCEPTANCE CORPORATION MI 7.01,9.01 04/13/05 CRESTED CORP CO 1.01 04/11/05 CRESTED CORP CO 1.01 04/11/05 CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 03/30/05 CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 03/29/05 CWALT INC 8.01,9.01 02/28/05 CWHEQ Revolving Home Equity Loan Asse 8.01,9.01 03/30/05 CWMBS INC DE 8.01,9.01 01/30/05 CYCLE COUNTRY ACCESSORIES CORP NV 8.01,9.01 04/12/05 DATASTREAM SYSTEMS INC DE 3.01,7.01,9.01 04/07/05 DEFENSE TECHNOLOGY SYSTEMS, INC. DE 2.01,5.02,9.01 04/12/05 DEUTSCHE RECREATIONAL ASSET FUNDING C NV 8.01,9.01 03/31/05 DIGITAL RECORDERS INC NC 7.01,9.01 04/13/05 Dragon Gold Resources, Inc. NV 4.01,9.01 04/08/05 DUQUESNE LIGHT HOLDINGS INC PA 7.01 04/13/05 EAGLE PICHER HOLDINGS INC DE 1.01,1.02,1.03,2.03,2.04,8.01 04/11/05 ECOST COM INC DE 1.01,5.01,5.02 04/11/05 EDEN ENERGY CORP NV 3.02 04/04/05 AMEND EMPYREAN HOLDINGS, INC NV 2.01,9.01 04/12/05 ENERGY EAST CORP NY 4.01,9.01 04/07/05 ENZON PHARMACEUTICALS INC DE 5.05,9.01 04/07/05 EQUITY LIFESTYLE PROPERTIES INC MD 8.01 04/11/05 EQUITY ONE INC MD 7.01 04/13/05 ESSEX PROPERTY TRUST INC MD 8.01,9.01 12/17/04 EXCHANGE BANCSHARES INC OH 1.01,9.01 04/13/05 EXPLORATION CO OF DELAWARE INC DE 7.01,9.01 04/11/05 FAMILY DOLLAR STORES INC DE 7.01,9.01 04/13/05 FARO TECHNOLOGIES INC FL 2.02,7.01,9.01 04/12/05 FASTENAL CO MN 2.02,9.01 04/13/05 FC FINANCIAL SERVICES INC NV 4.01,9.01 03/23/05 FINDWHAT COM INC NV 8.01 04/07/05 FIRST COMMUNITY BANK CORP OF AMERICA FL 2.02 04/13/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 04/13/05 FIRST STATE FINANCIAL CORP/FL 2.02,9.01 04/13/05 FLORIDA CHOICE BANKSHARES, INC. 3.02,9.01 03/31/05 FOREST CITY ENTERPRISES INC OH 1.01,9.01 04/07/05 FRANKLIN COVEY CO UT 2.02,9.01 04/12/05 FRISCHS RESTAURANTS INC OH 2.02,9.01 04/12/05 FUELNATION INC FL 8.01,9.01 04/13/05 FULTON FINANCIAL CORP PA 7.01,9.01 04/13/05 FULTON FINANCIAL CORP PA 2.02,9.01 04/13/05 GENTEK INC DE 8.01,9.01 04/13/05 GEORGIA GULF CORP /DE/ DE 7.01 04/13/05 GIBRALTAR INDUSTRIES, INC. DE 1.01,9.01 04/07/05 GK INTELLIGENT SYSTEMS INC DE 5.03,9.01 04/07/05 GOTTSCHALKS INC DE 2.02,4.02,9.01 04/13/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 04/13/05 HARLEY DAVIDSON INC WI 2.02,9.01 04/13/05 HAWAIIAN ELECTRIC INDUSTRIES INC HI 1.01 04/07/05 HERITAGE OAKS BANCORP CA 2.02,9.01 04/12/05 HF FINANCIAL CORP DE 1.02,9.01 04/07/05 HILB ROGAL & HOBBS CO VA 5.02,9.01 04/07/05 HORTON D R INC /DE/ DE 1.01,2.03 04/08/05 HOUSTON EXPLORATION CO DE 1.01,7.01,9.01 04/13/05 HUBBELL INC CT 8.01 04/13/05 IMEDIA INTERNATIONAL INC DE 4.01,9.01 04/07/05 Impac CMB Trust Series 2005-3, Collat DE 9.01 03/30/05 IMPCO TECHNOLOGIES INC DE 1.01,5.02,9.01 04/06/05 IMPCO TECHNOLOGIES INC DE 1.01,5.02,9.01 04/07/05 INPUT OUTPUT INC DE 5.02 04/13/05 INTEGRATED ENVIRONMENTAL TECHNOLOGIES DE 2.03,9.01 04/01/05 INTERNATIONAL DISPLAYWORKS, INC OR 2.01,9.01 04/08/05 INVESTORS FINANCIAL SERVICES CORP DE 2.02,9.01 04/13/05 IRWIN FINANCIAL CORP IN 1.01 04/13/05 JARDEN CORP DE 1.01,2.03,9.01 04/11/05 JDA SOFTWARE GROUP INC DE 2.02,9.01 04/13/05 KEYSTONE CONSOLIDATED INDUSTRIES INC DE 7.01,9.01 04/11/05 KSW INC NY 1.01 04/12/05 LAM RESEARCH CORP DE 2.02,9.01 04/13/05 LANBO FINANCIAL GROUP, INC. NV 4.01,9.01 04/07/05 LANDEC CORP \CA\ CA 8.01,9.01 04/13/05 LAW ENFORCEMENT ASSOCIATES CORP NV 5.02,9.01 04/13/05 LEAP WIRELESS INTERNATIONAL INC DE 7.01,9.01 04/12/05 LEHMAN ABS CORP MOTOROLA DEBENTURE B DE 8.01,9.01 04/01/05 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 04/01/05 LEVI STRAUSS & CO DE 2.02,7.01,9.01 04/12/05 LIFECORE BIOMEDICAL INC MN 2.02,9.01 04/13/05 LIFEPOINT HOSPITALS INC DE 8.01,9.01 04/13/05 LITFUNDING CORP NV 8.01,9.01 04/11/05 LOUDEYE CORP DE 5.02,9.01 04/12/05 MAGELLAN MIDSTREAM PARTNERS LP DE 8.01 04/11/05 MAGELLAN MIDSTREAM PARTNERS LP DE 8.01,9.01 04/12/05 MAGMA DESIGN AUTOMATION INC DE 2.02,9.01 04/07/05 MAIN STREET RESTAURANT GROUP, INC. DE 5.02 04/11/05 MAINSOURCE FINANCIAL GROUP IN 7.01,9.01 04/12/05 MAINSOURCE FINANCIAL GROUP IN 2.02,9.01 04/13/05 MARVELL TECHNOLOGY GROUP LTD D0 5.02 04/07/05 MASTR Adjustable Rate Mortgages Trust DE 8.01,9.01 03/30/05 MAXIM PHARMACEUTICALS INC DE 1.01 01/26/05 MBIA INC CT 8.01 04/12/05 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 04/13/05 MCDONALDS CORP DE 2.02,9.01 04/13/05 MCF CORP DE 7.01,9.01 04/13/05 MEDWAVE INC DE 4.01,9.01 03/29/05 AMEND Merrill Lynch Mortgage Trust 2005-MKB DE 1.01,9.01 03/29/05 METROLOGIC INSTRUMENTS INC NJ 7.01,8.01 01/01/05 MGI PHARMA INC MN 2.02,9.01 04/13/05 MICHAELS STORES INC DE 1.01,9.01 04/07/05 MICHELEX CORP UT 1.01,2.01,2.03,9.01 04/13/05 MICROHELIX INC OR 7.01,9.01 04/08/05 MICROMUSE INC DE 1.01,9.01 04/07/05 MODENA I INC DE 4.01 04/13/05 MONTEREY GOURMET FOODS DE 1.01,2.01,2.03,9.01 04/07/05 MORGAN STANLEY DE 8.01,9.01 04/13/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 03/30/05 Morgan Stanley Capital I Trust 2005 T DE 8.01,9.01 04/13/05 MURPHY OIL CORP /DE DE 2.02,7.01,9.01 04/13/05 NAVISITE INC DE 3.01 04/07/05 NEOMEDIA TECHNOLOGIES INC DE 2.01 04/08/05 NETWORK EQUIPMENT TECHNOLOGIES INC DE 2.02,9.01 04/13/05 NEWFIELD EXPLORATION CO /DE/ DE 9.01 04/13/05 NITROMED INC DE 5.02,8.01,9.01 04/08/05 NMS COMMUNICATIONS CORP DE 5.02 04/13/05 NOCOPI TECHNOLOGIES INC/MD/ MD 9.01 04/13/05 NOLAND CO VA 1.01,8.01,9.01 04/12/05 NOLAND CO VA 1.01,9.01 04/11/05 NORTHWEST HORIZON CORP 5.02,9.01 03/30/05 NORTHWESTERN CORP DE 7.01,9.01 04/12/05 NYMAGIC INC NY 1.01 04/08/05 AMEND OLD DOMINION ELECTRIC COOPERATIVE VA 5.02 04/08/05 OLYMPUS COMMUNICATIONS LP DE 1.01,9.01 04/08/05 OMI CORP/M I 8.01,9.01 04/12/05 ONSOURCE CORP DE 9.01 04/08/05 OPTICARE HEALTH SYSTEMS INC DE 8.01,9.01 04/08/05 ORACLE CORP /DE/ DE 2.03 03/23/05 AMEND ORCHID BIOSCIENCES INC 8.01,9.01 04/13/05 OSCIENT PHARMACEUTICALS CORP MA 1.01,9.01 04/11/05 PACIFIC ENERGY PARTNERS LP 5.02,9.01 04/06/05 PAM TRANSPORTATION SERVICES INC DE 8.01,9.01 04/11/05 Park Place Securities, Inc., Asset-Ba DE 2.01,9.01 03/01/05 PATHMARK STORES INC DE 2.02,9.01 04/13/05 Patient Safety Technologies, Inc DE 1.01,2.03,9.01 04/07/05 PEAK INTERNATIONAL LTD D0 1.01,5.02 04/12/05 PENN OCTANE CORP DE 2.02,9.01 04/12/05 PEOPLES BANCORPORATION INC /SC/ SC 1.01 04/08/05 PEOPLES ENERGY CORP IL 7.01,9.01 04/13/05 PETROQUEST ENERGY INC DE 1.01,2.01,3.02,3.03,7.01,9.01 04/13/05 PFF BANCORP INC DE 8.01 04/08/05 PHHMC MORTGAGE PASS-THROUGH CERTIFICA DE 9.01 03/29/05 PINNACLE WEST CAPITAL CORP AZ 1.01,1.02,2.03,9.01 04/06/05 PLX TECHNOLOGY INC DE 1.01,9.01 04/08/05 PNM RESOURCES INC NM 4.01 04/13/05 PREMIERWEST BANCORP OR 7.01,9.01 04/12/05 PRESSTEK INC /DE/ DE 1.01,9.01 04/07/05 PRESSTEK INC /DE/ DE 2.05 04/07/05 PRIMEDIA INC DE 1.01,8.01,9.01 04/08/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 04/01/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 04/01/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 04/08/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 04/08/05 Prosoft Learning CORP NV 4.02 03/16/05 AMEND PROTEIN POLYMER TECHNOLOGIES INC DE 5.02,9.01 04/07/05 PROVINCE HEALTHCARE CO DE 8.01,9.01 04/13/05 PS BUSINESS PARKS INC/CA CA 7.01,9.01 04/11/05 PSB GROUP INC MI 2.02,9.01 04/11/05 QAD INC DE 1.02,2.03 04/07/05 QLT INC/BC A1 1.01,3.03,9.01 04/08/05 QUICKSILVER RESOURCES INC DE 1.01 03/08/05 RALI Series 2005-QS3 Trust DE 8.01,9.01 04/13/05 Real Mex Restaurants, Inc. DE 2.01,9.01 01/11/05 AMEND RENAISSANCERE HOLDINGS LTD 8.01,9.01 04/08/05 RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 04/13/05 REX STORES CORP DE 1.01 04/08/05 RFMSI Series 2005-S3 Trust DE 8.01,9.01 04/13/05 ROBOTIC VISION SYSTEMS INC DE 8.01,9.01 04/01/05 ROCKFORD CORP AZ 7.01,9.01 04/12/05 SATCON TECHNOLOGY CORP DE 5.02 04/12/05 SBARRO INC NY 1.01,9.01 04/07/05 SBS TECHNOLOGIES INC NM 1.01,9.01 04/13/05 SCBT FINANCIAL CORP SC 1.01,9.01 04/07/05 SCIENCE APPLICATIONS INTERNATIONAL CO DE 8.01,9.01 04/13/05 SCO GROUP INC DE 2.02,9.01 04/13/05 SD STATE MEDICAL HOLDING CO INC SD 8.01 04/13/05 SHAW GROUP INC LA 8.01,9.01 04/13/05 SHEFFIELD STEEL CORP DE 5.02 04/08/05 SIERRA PACIFIC RESOURCES /NV/ NV 1.01 04/07/05 SILICON STORAGE TECHNOLOGY INC CA 3.02 04/11/05 SILICON VALLEY BANCSHARES DE 2.02,7.01,9.01 04/12/05 SIRICOMM INC DE 3.02,9.01 04/11/05 SM&A CA 5.02,9.01 04/12/05 SoftNet Technology Corp. NV 8.01 04/08/05 SOHU COM INC DE 1.01,9.01 04/11/05 SPACEDEV INC CO 5.02 04/12/05 SPARTA COMMERCIAL SERVICES, INC. NV 3.02 03/07/05 SPHERION CORP DE 2.02,2.05,5.03,9.01 04/08/05 SPORTS AUTHORITY INC /DE/ DE 1.01 04/07/05 SPORTS AUTHORITY INC /DE/ DE 1.01 04/07/05 ST MARY LAND & EXPLORATION CO DE 1.01,2.02,2.03,9.01 04/13/05 STAAR SURGICAL CO DE 1.01,7.01 04/07/05 STORAGE TECHNOLOGY CORP DE 2.02,7.01,9.01 04/13/05 STRATUS SERVICES GROUP INC DE 1.01 04/08/05 Structured Adjustable Rate Mortgage L DE 8.01 03/30/05 Structured Asset Securities Corp. 200 DE 8.01 03/30/05 Structured Asset Securities Corp. Tru DE 8.01 03/30/05 STRUCTURED PROD CORP TIERS CORP BND-B DE 8.01,9.01 04/01/05 STRUCTURED PRODUCTS CORP CAST STEP UP DE 8.01,9.01 04/02/05 STRUCTURED PRODUCTS CORP CAST STEP UP DE 8.01,9.01 04/01/05 STRUCTURED PRODUCTS CORP CASTSM STEP DE 8.01,9.01 04/01/05 STRUCTURED PRODUCTS CORP CORTS TR III DE 8.01,9.01 04/01/05 STRUCTURED PRODUCTS CORP TIERS R INFL DE 8.01,9.01 04/01/05 SUNWIN INTERNATIONAL NEUTRACEUTICALS, 3.02,9.01 04/12/05 SYNTROLEUM CORP DE 1.01,9.01 04/11/05 SYSTEMS EVOLUTION INC ID 2.01,9.01 09/24/04 AMEND TANOX INC DE 7.01 04/12/05 TASTY FRIES INC NV 1.01,3.02,8.01 04/12/05 TEAM INC TX 8.01,9.01 04/12/05 TECHNICAL OLYMPIC USA INC DE 7.01,9.01 04/12/05 TEKELEC CA 1.01,5.02,5.03,9.01 04/07/05 TEMPUR PEDIC INTERNATIONAL INC DE 1.01 04/07/05 TERADYNE INC MA 2.06 04/08/05 TOTAL ENTERTAINMENT RESTAURANT CORP DE 8.01 04/12/05 TRAMMELL CROW CO DE 7.01,9.01 04/13/05 TRANSMERIDIAN EXPLORATION INC DE 5.02 04/13/05 TRAVELZOO INC DE 2.02,9.01 04/12/05 TRC COMPANIES INC /DE/ DE 2.02,9.01 04/11/05 TRESTLE HOLDINGS INC DE 5.02 04/13/05 TRUSTCO BANK CORP N Y NY 8.01 04/13/05 TRUSTREET PROPERTIES INC MD 1.01,1.02,2.03,9.01 04/08/05 U S GOLD CORP CO 7.01,9.01 04/12/05 U. S. Premium Beef, Inc. DE 7.01,9.01 04/13/05 ULTIMATE ELECTRONICS INC DE 1.01,2.04,8.01,9.01 04/08/05 UMB FINANCIAL CORP MO 8.01 04/11/05 UMPQUA HOLDINGS CORP OR 1.01,5.02 04/13/05 UNIGENE LABORATORIES INC DE 1.01,1.02,3.02,9.01 04/07/05 UNITED SECURITY BANCSHARES CA 8.01,9.01 04/12/05 UNITED TENNESSEE BANKSHARES INC TN 2.02 04/11/05 US ENERGY CORP WY 1.01 04/11/05 US ENERGY CORP WY 1.01 04/11/05 US MEDSYS CORP CO 5.02,9.01 04/12/05 US XPRESS ENTERPRISES INC NV 7.01,9.01 04/12/05 USF CORP DE 2.02,9.01 04/07/05 UST INC DE 1.01,9.01 04/07/05 VERIDIUM CORP DE 1.01,9.01 04/04/05 AMEND VIA NET WORKS INC DE 8.01,9.01 04/10/05 VION PHARMACEUTICALS INC DE 8.01,9.01 04/13/05 VIRGINIA COMMERCE BANCORP INC 2.02,7.01,9.01 04/12/05 VITRO DIAGNOSTICS INC NV 1.01,3.02,5.01,5.02,9.01 04/08/05 VSB BANCORP INC NY 2.02,9.01 04/13/05 W-H ENERGY SERVICES INC TX 4.01,9.01 04/08/05 WALKER FINANCIAL CORP DE 1.01 04/13/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 04/11/05 WATSON PHARMACEUTICALS INC NV 1.01 04/08/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 04/12/05 WESTAFF INC DE 1.01,9.01 04/07/05 WESTMORELAND COAL CO DE 1.01,5.02,9.01 04/13/05 WESTSIDE ENERGY CORP NV 8.01 04/13/05 WHITEHALL JEWELLERS INC DE 1.01,5.02,8.01 04/13/05 WILLIS GROUP HOLDINGS LTD D0 1.01,8.01,9.01 04/08/05 WILSON GREATBATCH TECHNOLOGIES INC DE 1.01,1.02 04/07/05 WINMARK CORP MN 2.02,7.01,9.01 04/12/05 WITNESS SYSTEMS INC DE 2.01,3.02,9.01 02/24/05 AMEND WORONOCO BANCORP INC DE 8.01 04/12/05 XENOMICS INC FL 1.01,3.02,9.01 04/07/05