SEC NEWS DIGEST Issue 2005-104 (Corrected) June 1, 2005 COMMISSION ANNOUNCEMENTS SEC CHAIRMAN WILLIAM H. DONALDSON TO STEP DOWN ON JUNE 30 Securities and Exchange Commission Chairman William H. Donaldson today announced that he would step down on June 30, 2005. Chairman Donaldson is the 27th Chairman of the United States Securities and Exchange Commission and was appointed by President Bush in 2003. Chairman Donaldson offered the following remarks: When I assumed the Chairmanship of the Securities and Exchange Commission roughly two and one-half years ago, public confidence was severely undermined, reflecting the corporate and financial scandals that had shaken the nation. Thanks to the dedicated efforts of the many professionals who serve at the SEC, this period has represented an extraordinarily active and effective time for the Agency. It may well be remembered as the most consequential and productive period in the Commission’s history since its founding in 1934. I have been honored to serve as Chairman. Although there will always be more work to be done to preserve and enhance the integrity and strength of our nation’s corporations and markets, I believe the time has come for me to step down and return to the private sector and my family. (Press Rel. 2005-82) U.S. DEPARTMENT OF LABOR AND SECURITIES AND EXCHANGE COMMISSION ISSUE GUIDANCE ADDRESSING POTENTIAL CONFLICTS OF INTEREST OF PENSION CONSULTANTS The U.S. Department of Labor and the Securities and Exchange Commission (SEC) today published tips to assist fiduciaries of employee benefit plans in reviewing conflicts of interest of pension consultants. “The tips we are releasing today will help plan fiduciaries evaluate the objectivity of advice and recommendations furnished by their pension consultants,” said Ann L. Combs, assistant secretary of labor for the Employee Benefits Security Administration. ”Fiduciaries must be provided the information necessary to ensure that advice is objective and not influenced by revenue sharing and other arrangements pension consultants may have with other service providers.” The guidance, “Selecting and Monitoring Pension Consultants – Tips for Plan Fiduciaries,” addresses questions raised by an SEC staff report on potential conflict of interest disclosures by pension consultants. The report by the SEC Office of Compliance Inspections and Examinations indicates that those potential conflicts of interest may affect the objectivity of the advice they are providing to their pension plan clients. "These questions should help plan trustees navigate among the many choices in pension consultants and make informed choices that are beneficial to plan participants," said Susan F. Wyderko, Director of the SEC Office of Investor Education and Assistance. The tips provide relevant questions plans fiduciaries should ask to encourage better disclosure and information relating to potential areas of conflicts of interest by pension consultants. The tips are available on the websites of the EBSA at www.dol.gov/ebsa or the SEC at www.sec.gov/investor.shtml. (Press Rel. 2005-81) 2ND MEETING OF THE SEC ADVISORY COMMITTEE ON SMALLER PUBLIC COMPANIES The Securities and Exchange Commission Advisory Committee on Smaller Public Companies is providing notice that it will hold a public meeting on Thursday, June 16, 2005, at Columbia Law School, Jerome Greene Hall, Room 103, 435 West 116th Street, New York, New York, from 1:00 p.m. to 5:30 p.m. The meeting will reconvene on Friday, June 17, 2005, from 9:00 a.m. to 12:30 p.m. The meeting will be audio webcast on the Commission’s Web site at www.sec.gov. The agenda for the Thursday session of the meeting includes considering reports of subcommittees or other subgroups of the Advisory Committee, approval of the Committee Agenda published for public comment in the Federal Register on April 29, 2005, and discussing any recommendations proposed for adoption by the Advisory Committee. A subgroup appointed to make suggestions to the Advisory Committee on defining the term “smaller public company” for purposes of the Advisory Committee’s work is expected to deliver a report. The agenda for the Friday session includes considering written statements that have been filed in connection with the meeting and hearing oral testimony. The oral testimony will focus on methods the Advisory Committee might recommend to scale securities regulations for smaller public companies to assure that the costs and burdens of the regulations are commensurate with the benefits to investors and the public. (Rels. 33-8575; 34-51730) COMMISSION MEETINGS CLOSED MEETING – MONDAY, JUNE 6, 2005 – 2:00 P.M. The subject matter of the closed meeting scheduled for Monday, June 6, 2005, 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 concerning a financial institution. 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 CITIGROUP TO PAY $208 MILLION TO SETTLE CHARGES ARISING FROM CREATION OF AFFILIATED TRANSFER AGENT TO SERVE ITS PROPRIETARY MUTUAL FUNDS The Commission announced settled fraud charges against two subsidiaries of Citigroup, Inc. relating to the creation and operation of an affiliated transfer agent that has served the Smith Barney family of mutual funds since 1999. The two subsidiaries named as respondents in the action are Citigroup Global Markets, Inc. and Smith Barney Fund Management LLC, the investment adviser to the mutual funds. In an Order issued today, the Commission found that the respondents misrepresented and omitted material facts when recommending to the boards of the mutual funds that the funds change from the third party transfer agent they previously used to a transfer agent that was a Citigroup affiliate. Under the settlement, the respondents are ordered to pay $208 million in disgorgement and penalties and to comply with substantial remedial measures, including an undertaking to put out for competitive bidding certain contracts for transfer agency services for the mutual funds. According to the Commission’s Order, the investment adviser in this case placed its interest in making a profit ahead of the interests of the mutual funds it had a duty to serve. Investment advisers have a fiduciary duty to act in the best interests of the mutual funds they advise and the funds’ shareholders. In this case, the adviser recommended that the mutual funds contract with an affiliate of the adviser to serve as transfer agent without fully disclosing to the mutual funds’ boards that most of the actual work was to be done under a subcontract arrangement that respondents had negotiated with the mutual funds’ existing third party transfer agent at steeply discounted rates. Rather than passing the substantial fee discount on to the mutual funds, the respondents, through the affiliated transfer agent, took most of the benefit of the discount for themselves, reaping nearly $100 million in profit at the funds’ expense over a five year period. In settling this action, the respondents consented, without admitting or denying the findings, to the Commission’s Order, which requires payment of $128 million in disgorgement and interest, $80 million in penalties and compliance with substantial remedial measures. The remedial measures include a requirement that, in the event a Citigroup affiliate intends to submit a proposal to serve as transfer agent for the mutual funds, the adviser to the funds must also seek competitive bids from transfer agents unaffiliated with Citigroup. The competitive bidding process will be overseen by an independent monitor, accountable only to the boards of the mutual funds, but paid for by the respondents. The disgorgement and penalties will be distributed pursuant to a plan of distribution. The Commission found that Respondents willfully violated Sections 206(1) and 206(2) of the Investment Advisers Act of 1940, which prohibit registered investment advisers from employing devices, schemes or artifices to defraud clients or prospective clients and from engaging in transactions, practices, or courses of business that operated or would operate as a fraud or deceit upon clients or prospective clients. The Commission’s investigation regarding the individuals involved is ongoing. (Rels. 33-8567; File No. 3-11935; 34-51761; IA-2390; File No. 3-11935; 33-8577; 34-51762; File No. 3-11935; Press Rel. 2005-80) IN THE MATTER OF CHARLES J. O’BRIEN JR. & CREDIT SUISSE FIRST BOSTON, LLC The United States Securities and Exchange Commission (Commission) announced the issuance of an Order Instituting Administrative and Cease- and-Desist Proceedings, 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 and Section 203(f) of the Investment Advisers Act of 1940, (Order) against Charles J. O’Brien, Jr. (O’Brien) and Credit Suisse First Boston, LLC (CSFB). The Order finds that O’Brien, formerly a proprietary trader on the Australia/New Zealand Equities Desk in New York (Australia Desk), incurred proprietary trading losses totaling more than $12 million by making unauthorized trades and falsifying CSFB’s books and records in order to conceal his misconduct. O’Brien violated Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. As a result of O’Brien’s misconduct, CSFB failed to make and keep ledgers that accurately recorded the value of its assets and liabilities and income and expenses. CSFB violated and O’Brien aided and abetted and caused CSFB’s violations of Section 17(a) of the Exchange Act and Rule 17a- 3(a)(2) thereunder. The Order also finds that CSFB failed reasonably to supervise O’Brien, who was subject to its supervision, with a view to preventing and detecting O’Brien’s violations by failing to: (1) implement existing supervisory procedures to the Australia Desk; (2) implement procedures to track and monitor supervisory appointments on the Australia Desk; (3) implement procedures for monitoring activity in an internal trading account O’Brien used to conceal his unauthorized trades; and (4) implement adequate procedures for monitoring trade cancellations. Based on the above, the Order directs that O’Brien shall cease-and- desist from committing or causing any violations and any future violations of Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder and that O’Brien shall cease and desist from causing any violations and any future violations of Section 17(a) of the Exchange Act and Rule 17a-3 thereunder and bars O’Brien from association with any broker, dealer, or investment adviser with a right to reapply for association after five (5) years. The Order also directs CSFB to cease and desist from committing or causing any violations and any future violations of Section 17(a) of the Exchange Act and Rule 17a-3 thereunder and that CSFB shall pay a civil money penalty of $200,000 to the United States Treasury. O’Brien and CSFB cooperated with the Commission staff’s investigation and consented to the issuance of the Order without admitting or denying the findings therein. (Rels. 33-8578; 34-51764; IA-2391; File No. 3-11936) IN THE MATTER OF HAROLD HARRIS An Administrative Law Judge has issued an Initial Decision in Harold F. Harris, Administrative Proceeding No. 3-11573. The Initial Decision finds that Respondents Harold F. Harris (Harris) and Ronald E. Crews (Crews) were permanently enjoined from violating Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The Initial Decision bars Harris and Crews from participating in an offering of penny stock. (Initial Decision No. 286; File No. 3-11573) BEN F. ANDREWS SENTENCED TO FEDERAL PRISON AND FINED FOR INVOLVEMENT IN CONNECTICUT TREASURER’S OFFICE SCANDAL The Commission announced today that, on May 2, 2005, in a criminal case prosecuted by the Office of the United States Attorney in Connecticut, Ben F. Andrews, 65, of Simsbury, Connecticut, was sentenced to 30 months in prison followed by five years of supervised release. In addition, on May 23, Andrews was ordered to pay a fine of $250,000. The sentencing in the United States District Court in New Haven, Connecticut, followed Andrews’s October 29, 2003 conviction by a federal jury on nine counts involving federal bribery, mail and wire fraud, conspiracy to launder money, and making false statements to federal agents. Andrews’s conviction stems from his receipt of a consulting contract worth $1.5 million, arranged by former State Treasurer Paul J. Silvester, in connection with the State of Connecticut’s investment of $150 million of state pension assets in a private equity fund in 1998. Andrews was to receive half of the consulting fees generated by the investment, and had agreed with Silvester to share the remaining half with a close associate of Silvester. Evidence at trial showed that Andrews agreed to this arrangement, intending to influence Silvester’s investment decision, and with knowledge that a portion of the consulting fees would be kicked back to Silvester. The Commission filed a civil action in the United States District Court in Connecticut, in October 2000, charging Andrews, Silvester and nine others with securities fraud based on their involvement in the fraudulent kick-back scheme to invest state pension fund money. All but three of the defendants have previously settled with the Commission in that action. The Commission’s case remains pending against Andrews, Charles Spadoni and Jerome Wilson. [SEC v. Paul J. Silvester, et al., Civil Action No. 3:00CV1941 (EBB) (D. Ct.)] (LR-19241) SEC WINS INSIDER TRADING LAWSUIT AGAINST FORMER EXECUTIVE OF CENTRAL SPRINKLER The Securities and Exchange Commission announced today that on April 1, 2005, the Honorable Robert J. Kelly, United States District Judge for the Eastern District of Pennsylvania, issued an opinion, following a non-jury trial of the matter on January 18, 2005, holding William J. Pardue liable for insider trading in the securities of Central Sprinkler Corp. in violation of Section 10(b) of the Securities Exchange Act of 1934 and Exchange Act Rule 10b-5. In addition, the Court found that Pardue made approximately $140,000 by misusing confidential information that Tyco International Ltd. planned to take over Central Sprinkler of Lansdale, Pennsylvania in 1999. The Court determined that Pardue had worked for Central Sprinkler for over 20 years, rising to become a senior officer. At the time of his trading, he was still employed by the company as a consultant. The Commission contended that Pardue learned that Tyco was planning to acquire Central Sprinkler from his in-laws the Meyer family, who were officers and directors of Central Sprinkler, and that he illegally used the information to trade for his own personal profit. The Court found that in the weeks before Tyco's public announcement of the acquisition, Pardue spent over $200,000 to accumulate 13,100 shares of Central Sprinkler stock. After the acquisition was announced, Pardue sold this stock for a profit of approximately $140,000. In holding Pardue liable for insider trading, the Court found that the Commission had presented "strong circumstantial evidence" and that Pardue’s purchase of Central Sprinkler stock was "highly suspicious." The Court further found that "[w]hen Pardue’s proximity to [the Meyer family] during the events in question is added, the Court is left with no other explanation of Pardue’s conduct other than his possession of material, non-public information." The Court scheduled a separate evidentiary hearing to determine appropriate relief, and on May 3, 2005, the Court entered a Final Judgment ordering Pardue to pay disgorgement of $25,000 and a civil penalty of $25,000, notwithstanding Pardue’s claim that he was unable to pay any monetary judgment. In determining the disgorgement amount, the Court focused on Pardue’s present financial condition, noting that "$25,000 is a sufficient amount to ensure that Pardue receives no gain from the wrong." In determining the civil penalty, the Court stated that Pardue "blatantly violated" his obligation as an officer and stockholder of Central Sprinkler "not to trade in his company’s stock while aware of confidential information that would be of value in the market." Further, the Court stated that "to this day, Pardue fails to appreciate the gravity of his conduct or its wrongfulness" and, as a result, a civil penalty of $25,000 was consistent with the seriousness of his violation and was appropriate to deter future misconduct. For further information about the Commission’s action against Pardue, see Litigation Release No. 17806 (October 24, 2002). [SEC v. William J. Pardue (United States District Court for the Eastern District of Pennsylvania, 02cv8048] (LR-19242) INVESTMENT COMPANY ACT RELEASES EDWARD D. JONES & CO., L.P. An order has been issued on an application filed by filed by Edward D. Jones & Co., L.P. (Edward Jones) under Section 6(c) of the Investment Company Act of 1940 (Act) for an exemption from section 22(d) of the Act, as well as certain disclosure requirements. The order permits the sale of shares of certain registered open-end investment companies (mutual funds) at a price that reflects the elimination of the front-end sales load, in connection with a Deferred Consideration Agreement entered into by Edward Jones with the United States Attorney’s Office for the Eastern District of Missouri. The order also extends the relief to such mutual funds and their principal underwriters. (Rel. IC-26877 - May 25) 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: . SB-2 VisualMED Clinical Solutions Corp., 1035 LAURIER STREET WEST, MONTREAL, A8, H2V 2L1, (514) 274-1115 - 8,779,350 ($21,156,207.75) Equity, (File 333-125348 - May. 31) (BR. 03) S-1 ACCESS PHARMACEUTICALS INC, 2600 N STEMMONS FRWY, STE 176, DALLAS, TX, 75207, 2149055100 - 7,649,823 ($17,441,596.44) Equity, (File 333-125349 - May. 31) (BR. 01) S-2 FONIX CORP, 9350 SOUTH 150 EAST, SUITE 700, SANDY, UT, 84070, 8015536600 - 100,000,000 ($8,000,000.00) Equity, (File 333-125350 - May. 31) (BR. 03) S-8 E TRADE FINANCIAL CORP, 135 E. 57TH STREET, NEW YORK, NY, 10022, 6503316000 - 18,481,180 ($224,731,148.80) Equity, (File 333-125351 - May. 31) (BR. 07) S-8 RAVEN MOON ENTERTAINMENT INC, 120 INTERNATIONAL PARKWAY, SUITE 220, HEATHROW, FL, 32746, 3,091,800,000 ($3,091,800.00) Equity, (File 333-125352 - May. 31) (BR. 05) S-8 GREAT LAKES BANCORP INC, 2421 MAIN STREET, BUFFALO, NY, 14214, 7169611900 - 380,000 ($3,564,400.00) Equity, (File 333-125353 - May. 31) (BR. 07) S-8 RLI CORP, 9025 N LINDBERGH DR, PEORIA, IL, 61615, 3096921000 - 0 ($64,305,000.00) Equity, (File 333-125354 - May. 31) (BR. 01) S-8 EASTMAN KODAK CO, 343 STATE ST, ROCHESTER, NY, 14650, 7167244000 - 11,000,000 ($296,450,000.00) Equity, (File 333-125355 - May. 31) (BR. 36) S-8 J C PENNEY CO INC, 6501 LEGACY DRIVE, PLANO, TX, 75024-3698, 9722431100 - 17,200,000 ($882,876,000.00) Other, (File 333-125356 - May. 31) (BR. 02) S-8 FLUSHING FINANCIAL CORP, 1979 MARCUS AVENUE , SUITE E140, LAKE SUCCESS, NY, 11042, 718-961-5400 - 1,183,193 ($16.95) Equity, (File 333-125358 - May. 31) (BR. 07) S-8 ADVANCED NEUROMODULATION SYSTEMS INC, 6901 PRESTON RD., PLANO, TX, 75024, 9723098000 - 0 ($36,330,000.00) Equity, (File 333-125359 - May. 31) (BR. 36) S-3 MED-EMERG INTERNATIONAL INC, 6711 MISSISSAUGA ROAD, SUITE 404, MISSISSAUGA, A6, L5N2W3, 9058581368 - 68,018,048 ($19,045,053.44) Equity, (File 333-125360 - May. 31) (BR. 01) S-8 SAGA COMMUNICATIONS INC, 73 KERCHEVAL AVE, GROSSE POINTE FARMS, MI, 48236, 3138867070 - 0 ($27,840,000.00) Equity, (File 333-125361 - May. 31) (BR. 37) S-3 PICO HOLDINGS INC /NEW, 875 PROSPECT ST, STE 301, LA JOLLA, CA, 92037, 6194566022 - 905,000 ($22,968,900.00) Equity, (File 333-125362 - May. 31) (BR. 07) S-8 DST SYSTEMS INC, 333 WEST 11TH STREET, 5TH FL, KANSAS CITY, MO, 64105-1594, 8164356568 - 4,000,000 ($180,800,000.00) Equity, (File 333-125364 - May. 31) (BR. 03) S-8 DST SYSTEMS INC, 333 WEST 11TH STREET, 5TH FL, KANSAS CITY, MO, 64105-1594, 8164356568 - 300,000 ($14,160,000.00) Equity, (File 333-125365 - May. 31) (BR. 03) S-8 AVICI SYSTEMS INC, 101 BILLERICA AVENUE, NORTH BILLERICA, MA, 01862, 9789642000 - 56,708 ($256,320.16) Equity, (File 333-125366 - May. 31) (BR. 03) S-8 ERXSYS INC, 18021 SKY PARK CIRCLE, SUITE #G2, IRVINE, CA, 92614, 949-222-9971 - 97,368 ($37,000.00) Equity, (File 333-125367 - May. 31) (BR. 01) S-8 VERSANT CORP, 6539 DUMBARTON CIRCLE, FREMONT, CA, 94555, 5107891500 - 550,000 ($184,662.25) Equity, (File 333-125368 - May. 31) (BR. 03) S-8 EDEN ENERGY CORP, SUITE 620, 800 WEST PENDER STREET, VANCOUVER, A1, V6C 2V6, 604 685 5851 - 1,500,000 ($840.38) Equity, (File 333-125369 - May. 31) (BR. 04) S-4 COMPUTER HORIZONS CORP, 49 OLD BLOOMFIELD AVE, MOUNTAIN LAKES, NJ, 07046-1495, 9732994000 - 0 ($88,588,143.00) Equity, (File 333-125370 - May. 31) (BR. 03) S-3 MARCHEX INC, 413 PINE STREET, SUITE 500, SEATTLE, WA, 98101, 206-774-5000 - 1,382,093 ($20,150,915.94) Equity, (File 333-125372 - May. 31) (BR. 08) S-3 DOCUMENT SECURITY SYSTEMS INC, 36 WEST MAIN ST, SUITE 710, ROCHESTER, NY, 14614, 585 232 1500 - 108,290 ($996,268.00) Equity, (File 333-125373 - May. 31) (BR. 03) F-10 PETROFUND ENERGY TRUST, SUITE 600, 444 - 7TH AVENUE SW, CALGARY, A0, T2P 0X8, 403-218-8625 - 0 ($60,133,500.00) Other, (File 333-125374 - May. 31) (BR. 04) S-8 WESTERN GAS RESOURCES INC, 1099 18TH STREET, SUITE 1200, DENVER, CO, 80202-1955, 303 452 5603 - 0 ($129,200,000.00) Equity, (File 333-125375 - May. 31) (BR. 02) S-3 WORLD FUEL SERVICES CORP, 9800 N.W. 41ST STREET, SUITE 400, MIAMI, FL, 33178, 305-428-8001 - 4,600,000 ($116,840,000.00) Equity, (File 333-125376 - May. 31) (BR. 04) S-8 SOLECTRON CORP, 847 GIBRALTAR DR, MILPITAS, CA, 95035, 4089578500 - 0 ($803,250.00) Equity, 0 ($5,000,000.00) Other, (File 333-125377 - May. 31) (BR. 36) S-8 UNIVERSAL AMERICAN FINANCIAL CORP, SIX INTERNATIONAL DRIVE, SUITE 190, RYE BROOK, NY, 10573-1068, 9149345200X253 - 5,443,292 ($101,299,664.12) Equity, (File 333-125378 - May. 31) (BR. 01) S-1 NEW YORK HEALTH CARE INC, 1850 MCDONALD AVE, BROOKLYN, NY, 11223, 7184210500 - 13,767,807 ($11,014,245.60) Equity, (File 333-125379 - May. 31) (BR. 01) 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 ------------------------------------------------------------------------------------------------ 360 GLOBAL WINE CO NV 4.01,9.01 05/31/05 ABIOMED INC DE 2.02,9.01 05/31/05 ACCERIS COMMUNICATIONS INC FL 2.05,5.02,9.01 05/26/05 ACTIVISION INC /NY DE 1.01,9.01 05/24/05 ADVANCED MEDICAL INSTITUTE INC. NV 4.01,5.01,5.02,9.01 03/21/05 AMEND ADVANCED MEDICAL OPTICS INC DE 1.01,2.01,2.03,5.02,9.01 05/27/05 AEROGEN INC DE 1.01,3.01,9.01 05/24/05 AETRIUM INC MN 1.01 05/25/05 AFC ENTERPRISES INC MN 2.02,9.01 05/27/05 AFFILIATED COMPUTER SERVICES INC DE 8.01,9.01 05/31/05 AFFILIATED COMPUTER SERVICES INC DE 7.01,9.01 05/31/05 AFFYMETRIX INC DE 1.01,9.01 05/31/05 AGL RESOURCES INC GA 7.01 05/31/05 ALCAN INC A6 8.01,9.01 05/31/05 ALLEGHENY ENERGY, INC MD 1.01,9.01 05/24/05 ALLIED WASTE INDUSTRIES INC DE 1.01,1.02,5.02,9.01 05/27/05 ALTERA CORP DE 7.01,9.01 05/31/05 AMERICAN INTERNATIONAL GROUP INC DE 7.01,9.01 05/31/05 AMERICAN LOCKER GROUP INC DE 3.01,9.01 05/24/04 AMERICAN VANTAGE COMPANIES NV 3.01,9.01 04/19/05 AMEND AMERIGAS PARTNERS LP DE 5.02,9.01 05/24/05 ANSOFT CORP PA 2.02,9.01 05/31/05 APOLO GOLD & ENERGY INC. 5.02,5.03,8.01,9.01 05/31/05 APPLIED IMAGING CORP DE 2.02,9.01 03/24/05 ARAMARK CORP/DE DE 1.01,2.03,9.01 05/24/05 ARRIS GROUP INC DE 7.01,9.01 05/31/05 ART BOUTIQUE INC WY 1.01,8.01,9.01 05/24/05 ARVINMERITOR INC IN 5.02 05/31/05 ASB HOLDING CO 8.01,9.01 05/27/05 ASCONI CORP NV 2.02,9.01 05/24/05 ASIAINFO HOLDINGS INC DE 7.01 05/31/05 ASP VENTURES CORP FL 3.02 05/18/05 Asset Backed Pass-Through Certificate DE 8.01,9.01 05/25/05 ASSOCIATED BANC-CORP WI 8.01 05/31/05 ASSURANCEAMERICA CORP NV 2.02,3.02,8.01,9.01 05/24/05 ASV INC /MN/ MN 5.02,9.01 05/27/05 ATLANTIC COAST FEDERAL CORP X1 1.01,9.01 05/27/05 AVATAR HOLDINGS INC DE 1.01,9.01 05/24/05 AVIGEN INC \DE DE 1.01,9.01 05/26/05 AZZ INC TX 1.01,2.03,9.01 05/27/05 BALLANTYNE OF OMAHA INC DE 1.01,9.01 05/24/05 Banc of America Funding Corp. 2005-C DE 8.01,9.01 05/20/05 BAYCORP HOLDINGS LTD DE 2.03,9.01 05/24/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 05/31/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 05/25/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 05/25/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 05/25/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 05/25/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 05/25/05 BECKMAN COULTER INC DE 4.01,9.01 04/01/05 AMEND BENTLEY PHARMACEUTICALS INC DE 1.01,9.01 05/24/05 BERKSHIRE INCOME REALTY INC 1.01,9.01 05/24/05 BIMINI MORTGAGE MANAGEMENT INC MD 7.01,9.01 05/31/05 BIOFIELD CORP \DE\ DE 8.01 05/26/05 BLACK BOX CORP DE 2.02,9.01 05/26/05 AMEND BLUE RIVER BANCSHARES INC IN 1.01 05/24/05 BNP RESIDENTIAL PROPERTIES INC MD 1.01,9.01 05/19/05 BOND TRUST PRODUCTS LLC DE 8.01,9.01 05/31/05 BPZ ENERGY INC CO 7.01,9.01 05/31/05 BRIGHT HORIZONS FAMILY SOLUTIONS INC DE 1.01,9.01 05/24/05 BUTLER INTERNATIONAL INC /MD/ MD 3.01,9.01 05/25/05 CABOT OIL & GAS CORP DE 1.01,9.01 05/24/05 CAMPBELL SOUP CO NJ 1.01 05/31/05 CAPITAL AUTO RECEIVABLES INC DE 8.01,9.01 05/31/05 CASELLA WASTE SYSTEMS INC DE 5.02 05/27/05 CATO CORP DE 8.01,9.01 05/26/05 CEDAR FAIR L P DE 5.02 05/31/05 CELL ROBOTICS INTERNATIONAL INC CO 5.02 05/24/05 CELLEGY PHARMACEUTICALS INC CA 1.01,8.01 05/25/05 CELLSTAR CORP DE 5.02,9.01 05/24/05 CENTEX CORP NV 2.03 05/24/05 CENTRAL EUROPEAN DISTRIBUTION CORP DE 8.01 05/31/05 Chanticleer Holdings, Inc. 8.01 05/27/05 CHASE CORP MA 5.02 05/26/05 CHINA DIGITAL MEDIA CORP NV 8.01 05/24/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 05/25/05 CINERGY CORP DE 1.02,5.02 05/24/05 CIPRICO INC DE 8.01 05/26/05 CITIGROUP INC DE 9.01 05/31/05 COLE KENNETH PRODUCTIONS INC NY 5.02 05/26/05 COMDIAL CORP DE 1.01,1.03,3.01,5.02,9.01 05/26/05 COMMONWEALTH TELEPHONE ENTERPRISES IN PA 4.01,9.01 05/24/05 COMMUNITY BANCORP INC DE 1.01,7.01,9.01 05/25/05 COMMUNITY INVESTORS BANCORP INC OH 8.01,9.01 05/27/05 COMMUNITY SHORES BANK CORP MI 1.01 05/25/05 COMPUCREDIT CORP GA 2.03,9.01 05/24/05 COMPUTERIZED THERMAL IMAGING INC NV 8.01 05/31/05 CONNS INC DE 2.02,9.01 05/31/05 CONSOL ENERGY INC 4.01,9.01 05/24/05 CSFB Adjustable Rate Mortgage Trust 2 DE 8.01,9.01 05/25/05 CSFB Home Equity Asset Trust 2005-1 DE 8.01,9.01 05/25/05 CUISINE SOLUTIONS INC DE 4.01,9.01 05/25/05 AMEND CWABS INC DE 8.01,9.01 05/26/05 CWABS INC DE 9.01 05/31/05 CWALT INC 8.01,9.01 05/25/05 CWMBS INC - CHL MORTGAGE PASS-THROUGH DE 9.01 05/25/05 CWMBS INC - CHL MORTGAGE PASS-THROUGH DE 9.01 05/25/05 CWMBS INC - CHL MORTGAGE PASS-THROUGH DE 9.01 05/25/05 CWMBS, INC. - CHL Mortgage Pass-Throu DE 9.01 05/25/05 DATARAM CORP NJ 2.02,8.01,9.01 05/31/05 DAYBREAK MINES INC WA 4.01 05/24/05 DDI CORP CA 5.02,8.01 05/24/05 DIGITAL RECORDERS INC NC 7.01,9.01 05/31/05 DIGITAL RIVER INC /DE DE 1.01,9.01 05/25/05 DIGITAL VIDEO SYSTEMS INC DE 5.02 05/24/05 DIODES INC /DEL/ DE 5.02,7.01,9.01 05/31/05 DOBSON COMMUNICATIONS CORP OK 8.01,9.01 05/27/05 DOLLAR TREE STORES INC VA 7.01,9.01 05/27/05 DOMINION RESOURCES INC /VA/ VA 1.01,9.01 05/24/05 DREW INDUSTRIES INC DE 8.01 05/26/05 DYNEGY INC /IL/ IL 1.01,2.03,9.01 05/27/05 E TRADE FINANCIAL CORP DE 1.01,9.01 05/26/05 EASTMAN KODAK CO NJ 2.02,9.01 05/31/05 EBANK FINANCIAL SERVICES INC GA 1.01,9.01 05/16/05 ECOM ECOM COM INC FL 8.01 05/31/05 EL PASO CORP/DE DE 1.01,5.02,5.03,8.01,9.01 05/31/05 ELINE ENTERTAINMENT GROUP INC NV 7.01,9.01 05/26/05 ELITE PHARMACEUTICALS INC /DE/ DE 8.01,9.01 05/26/05 EMCORE CORP NJ 7.01,9.01 05/31/05 EMS TECHNOLOGIES INC GA 1.01 05/20/05 ENTREE GOLD INC B0 1.01,3.02,9.01 05/24/05 ENTREMETRIX CORP 1.01,5.01 05/25/05 ENTRUST FINANCIAL SERVICES INC CO 1.01,2.03,9.01 05/31/05 EXPEDITORS INTERNATIONAL OF WASHINGTO WA 7.01 05/26/05 EXPRESS SCRIPTS INC DE 8.01,9.01 05/25/05 Extra Space Storage Inc. MD 1.01,2.03 05/24/05 FASTFUNDS FINANCIAL CORP NV 5.02 05/26/05 FEDERAL NATIONAL MORTGAGE ASSOCIATION 7.01,9.01 05/27/05 FII INTERNATIONAL INC 1.01,1.02,2.01,3.02,7.01,9.01 05/27/05 FIRST CHESTER COUNTY CORP PA 1.01 05/31/05 FIRST COMMUNITY BANCSHARES INC /NV/ NV 8.01,9.01 05/31/05 First Horizon Alternative Mortgage Se DE 9.01 05/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 05/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 05/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 05/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 05/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 05/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 05/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 05/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 05/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 05/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 05/25/05 First Horizon Asset Sec Mort Pass Thr DE 9.01 05/25/05 First Horizon Asset Sec Mort Pass Thr DE 9.01 05/25/05 FIRST MIDWEST BANCORP INC DE 7.01,9.01 05/31/05 FIRST OAK BROOK BANCSHARES INC DE 7.01,9.01 05/31/05 FLORIDA CHOICE BANKSHARES, INC. 3.02,9.01 05/24/05 FMC CORP DE 7.01 05/27/05 FORGENT NETWORKS INC DE 1.01,9.01 05/24/05 FORWARD AIR CORP TN 8.01,9.01 05/31/05 FOSTER L B CO PA 1.01,9.01 05/25/05 FOSTER L B CO PA 1.01 05/26/05 FreightCar America, Inc. DE 1.02 05/26/05 GENERAL MOTORS CORP DE 8.01 05/31/05 GLENBOROUGH REALTY TRUST INC MD 4.01,9.01 05/24/05 GLOBAL PREFERRED HOLDINGS INC DE 2.01,9.01 05/25/05 GMACM Mortgage Loan Trust 2005-AA1 DE 8.01,9.01 05/25/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 05/31/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 05/31/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 05/31/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 05/31/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 05/26/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 05/27/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 05/27/05 HARKEN ENERGY CORP DE 1.01,9.01 05/27/05 HARRIS INTERACTIVE INC DE 1.01,9.01 05/24/05 HARTFORD LIFE INSURANCE CO CT 9.01 05/31/05 HEALTH NET INC DE 8.01,9.01 05/31/05 HEALTHSOUTH CORP DE 8.01,9.01 05/31/05 HEICO CORP FL 2.02,9.01 05/31/05 HEPALIFE TECHNOLOGIES INC FL 7.01,9.01 05/24/05 HIBERNIA CORP LA 1.01,9.01 05/24/05 HICKORY TECH CORP MN 8.01 05/27/05 HIGHER EDUCATION FUNDING I DE 8.01,9.01 05/25/05 HMB Acceptance Corp. DE 8.01 05/27/05 HOLLIS EDEN PHARMACEUTICALS INC /DE/ DE 8.01,9.01 05/31/05 HOME FEDERAL BANCORP IN 1.01,9.01 05/24/05 HOME SOLUTIONS OF AMERICA INC DE 1.01,2.03,3.02,9.01 05/31/05 HORIZON HEALTH CORP /DE/ DE 8.01 05/31/05 HOVNANIAN ENTERPRISES INC DE 2.02,9.01 05/31/05 HUDSON TECHNOLOGIES INC /NY NY 8.01 05/31/05 HURCO COMPANIES INC IN 2.02,9.01 05/25/05 HyperSpace Communications, Inc. CO 8.01,9.01 05/31/05 ICU MEDICAL INC/DE DE 4.01,9.01 05/26/05 ICU MEDICAL INC/DE DE 8.01,9.01 05/31/05 ID-CONFIRM, INC. NV 3.02,9.01 05/31/05 IMAGIS TECHNOLOGIES INC A1 3.02,7.01 05/27/05 Industrial Enterprises of America, In NV 7.01 05/31/05 IndyMac Indx Mortgage Loan Trust 2005 8.01 03/25/05 AMEND INNOFONE COM INC NV 1.01 05/17/05 INTERLAND INC /MN/ MN 1.01 05/24/05 INTERNATIONAL SPEEDWAY CORP FL 1.01,8.01 05/24/05 INTERNATIONAL STAR INC NV 7.01,9.01 05/31/05 INTERVOICE INC TX 1.01 05/24/05 IPEX, INC NV 5.02 05/26/05 IPEX, INC NV 1.01,2.01,3.02,4.01,5.01,5.02 03/16/05 AMEND ISONICS CORP CA 7.01 05/27/05 ITC DELTACOM INC DE 1.01,2.03,3.02,9.01 05/27/05 J C PENNEY CO INC DE 9.01 05/31/05 JOHNSON CONTROLS INC WI 5.02,9.01 05/25/05 KATY INDUSTRIES INC DE 5.02,9.01 05/24/05 KCS ENERGY INC DE 8.01,9.01 05/26/05 KENDLE INTERNATIONAL INC OH 7.01,9.01 05/31/05 KEYCORP STUDENT LOAN TRUST 2002-A OH 8.01,9.01 05/27/05 KEYSTONE CONSOLIDATED INDUSTRIES INC DE 7.01,9.01 05/31/05 KOHLS CORPORATION WI 7.01,9.01 05/31/05 LA JOLLA PHARMACEUTICAL CO DE 8.01,9.01 05/31/05 LABONE INC/ MO 1.01 05/26/05 LABOR READY INC WA 2.01,7.01,9.01 05/27/05 Laycor Ventures Corp. NV 4.01,9.01 05/24/05 LEATHER FACTORY INC DE 5.03 05/24/05 Lehman ABS Corp. Home Equity Loan Tru DE 8.01,9.01 05/25/05 LEUCADIA NATIONAL CORP NY 1.01,8.01 05/24/05 LOWRANCE ELECTRONICS INC DE 2.02,9.01 05/31/05 LUMENIS LTD 1.01,2.03,9.01 05/31/05 MAC-GRAY CORP DE 1.01,5.02,9.01 05/25/05 Macquarie Infrastructure CO Trust DE 1.01,9.01 05/26/05 MAGUIRE PROPERTIES INC MD 2.01,9.01 03/15/05 AMEND MANPOWER INC /WI/ WI 8.01,9.01 05/25/05 MARCHEX INC DE 8.01,9.01 05/27/05 MARLTON TECHNOLOGIES INC NJ 1.01,2.01,2.03,3.02 03/15/05 AMEND MARSH & MCLENNAN COMPANIES, INC. DE 8.01,9.01 05/31/05 MARTIN MARIETTA MATERIALS INC NC 5.02,9.01 05/31/05 MASSEY ENERGY CO DE 1.01,9.01 05/24/05 MAVERICK TUBE CORPORATION DE 7.01,9.01 05/24/05 MAYFAIR MINING & MINERALS INC NV 1.01,9.01 05/24/05 MAYORS JEWELERS INC/DE DE 1.01 05/26/05 MCG CAPITAL CORP DE 5.03,9.01 05/25/05 MEADE INSTRUMENTS CORP DE 1.01 05/27/05 MEDI HUT CO INC DE 3.02,9.01 05/11/05 MEDIS TECHNOLOGIES LTD DE 1.01,7.01,9.01 05/24/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 05/20/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 05/31/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 05/31/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 05/31/05 MERRILL LYNCH MORTGAGE INVESTORS OWNI DE 8.01,9.01 05/25/05 Merrill Lynch Mortgage Investors Trus DE 8.01,9.01 05/25/05 MERRILL LYNCH MORTGAGE INVESTORS, INC DE 8.01,9.01 05/25/05 MICROTUNE INC DE 1.01,5.03,8.01,9.01 05/24/05 MIIX GROUP INC DE 8.01,9.01 05/26/05 Morgan Stanley ABS Capital I Inc. MSD DE 8.01,9.01 05/25/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 05/25/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 05/31/05 MORTGAGEIT TRUST 2005-1, Mortgage-Bac DE 8.01,9.01 05/25/05 MORTGAGEIT TRUST 2005-2, Mortgage-Bac DE 8.01,9.01 05/25/05 MRS FIELDS FAMOUS BRANDS LLC DE 5.02 05/24/05 MS STRUCTURED ASSET CORP CBT SERIES 2 DE 8.01,9.01 05/25/05 Multicell Technologies Inc. DE 1.01,9.01 05/26/05 NAUTILUS, INC. WA 8.01,9.01 05/26/05 NAVISTAR FINANCIAL RETAIL RECEIVABLES DE 8.01,9.01 04/29/05 NEWFIELD EXPLORATION CO /DE/ DE 9.01 02/08/05 AMEND NEWTECH RESOURCES LTD NV 3.02 05/18/05 NEWTECH RESOURCES LTD NV 3.02 05/30/05 NOCOPI TECHNOLOGIES INC/MD/ MD 5.05 05/24/05 NORDSON CORP OH 5.02 05/24/05 NORDSTROM INC WA 1.01,5.02,5.03 05/24/05 NORTEM, N.V. DE 8.01,9.01 05/31/05 NORTHWAY FINANCIAL INC NH 8.01 05/31/05 NORTHWEST NATURAL GAS CO OR 1.01,8.01 05/26/05 OLIN CORP VA 1.01,5.02,9.01 05/27/05 ON2 TECHNOLOGIES INC CO 5.05,9.01 05/24/05 OPENTV CORP 5.02,9.01 05/27/05 Opteum Mortgage Acceptance Corp Asset DE 8.01,9.01 05/25/05 Opteum Mortgage Acceptance Corp Asset DE 8.01,9.01 05/25/05 OPTION ONE MORTGAGE LOAN TRUST 2005-1 DE 8.01,9.01 05/25/05 PACIFICARE HEALTH SYSTEMS INC /DE/ DE 8.01 05/19/05 PANERA BREAD CO DE 7.01,9.01 05/31/05 Park Place Securities, Inc. Series 20 DE 8.01,9.01 05/25/05 PATRON SYSTEMS INC NV 2.01 05/30/05 AMEND PAYLESS SHOESOURCE INC /DE/ DE 1.01,9.01 05/26/05 PELICAN FINANCIAL INC DE 5.02 05/31/05 PEOPLES BANCORP INC OH 1.01,5.02,9.01 05/31/05 PEOPLES CHOICE HOME LOAN SECURITIES T 8.01,9.01 05/25/05 PEOPLES FINANCIAL SERVICES CORP/ PA 5.02 05/31/05 PEPSI BOTTLING GROUP INC DE 1.01,9.01 05/25/05 PETROLEUM DEVELOPMENT CORP NV 8.01,9.01 05/31/05 PHARMOS CORP NV 5.03,9.01 05/26/05 PHEAA STUDENT LOAN TRUST I DE 8.01,9.01 05/13/05 PHELPS DODGE CORP NY 1.01 05/27/05 PITNEY BOWES INC /DE/ DE 8.01,9.01 05/31/05 AMEND PLAINS ALL AMERICAN PIPELINE LP DE 1.01,2.03,9.01 05/24/05 POLYCOM INC DE 1.01,9.01 05/25/05 POSITRON CORP TX 1.01,1.02,3.02,9.01 05/27/05 POST PROPERTIES INC GA 1.01,8.01,9.01 05/25/05 POWER 3 MEDICAL PRODUCTS INC NY 1.01 05/31/05 PRACTICEXPERT INC NV 9.01 05/31/05 AMEND PREMCOR INC DE 5.02,9.01 05/27/05 PREMIER DEVELOPMENT & INVESTMENT INC NV 5.02,8.01,9.01 05/27/05 PREMIER ENTERTAINMENT BILOXI LLC DE 1.01,9.01 05/31/05 PRINCETON NATIONAL BANCORP INC DE 8.01,9.01 05/25/05 Principal Life Income Fundings Trust DE 8.01,9.01 05/16/05 PRIVATEBANCORP INC DE 7.01 05/31/05 PRIVATEBANCORP INC DE 7.01 05/31/05 PUBLIC CO MANAGEMENT CORP NV 1.01,9.01 05/24/05 PULASKI FINANCIAL CORP DE 7.01,8.01,9.01 05/31/05 QUALITY SYSTEMS INC CA 1.01,5.02,5.03,9.01 05/25/05 QUANTA SERVICES INC DE 1.01,1.02,9.01 05/26/05 RADYNE COMSTREAM INC DE 2.01,9.01 05/27/05 RADYNE COMSTREAM INC DE 9.01 03/02/05 AMEND RARE HOSPITALITY INTERNATIONAL INC GA 1.01 10/20/04 REGAL ENTERTAINMENT GROUP DE 5.02 05/25/05 REII INC DE 5.02 05/31/05 REX STORES CORP DE 1.01 05/26/05 RIVERBEND TELECOM INC NV 5.02 05/25/05 ROCK OF AGES CORP DE 1.01,8.01,9.01 05/31/05 SABR TRUST 2005-FR1 8.01,9.01 05/25/05 SALISBURY BANCORP INC CT 8.01,9.01 05/27/05 SALIX PHARMACEUTICALS LTD 8.01,9.01 05/31/05 SASCO Mortgage Pass Through Certifica DE 8.01,9.01 05/25/05 SASCO Mortgage Pass-Through Certifida DE 8.01,9.01 05/25/05 SEMTECH CORP DE 2.02,7.01,9.01 05/31/05 SHOPKO STORES INC WI 8.01,9.01 05/27/05 SIBONEY CORP MD 1.01,9.01 03/31/05 SILGAN HOLDINGS INC DE 7.01,9.01 05/26/05 SIMMONS FIRST NATIONAL CORP AR 7.01 05/31/05 SKYLYNX COMMUNICATIONS INC DE 1.01,9.01 05/27/05 SKYWORKS SOLUTIONS INC DE 1.01,9.01 05/26/05 SMART ONLINE INC 8.01,9.01 05/31/05 SONTRA MEDICAL CORP MN 1.01,3.03,9.01 05/24/05 Soundview Home Loan Trust 2005 DO-1 A DE 2.01,9.01 05/27/05 Soundview Home Loan Trust 2005-2 DE 9.01 05/31/05 Soundview Home Loan Trust 2005-OPT1 DE 9.01 05/11/05 SPARTECH CORP DE 1.01,1.02 05/26/05 SPECIAL DEVICES INC /DE DE 8.01 05/25/05 SPECTRE GAMING INC MN 1.01 05/24/05 STERLING CHEMICALS INC DE 1.01,1.02,9.01 05/31/05 STRATEGY INTERNATIONAL INSURANCE GROU TX 7.01,8.01,9.01 05/25/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 05/25/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 05/25/05 Structured Asset Investment Loan Trus DE 8.01,9.01 05/25/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 05/31/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 05/31/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 05/31/05 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 05/31/05 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 05/31/05 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 05/31/05 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 05/31/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 05/31/05 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 05/31/05 Structured Asset Securities Corp Trus DE 8.01,9.01 05/25/05 Structured Asset Securities Corp Trus DE 8.01,9.01 05/25/05 Structured Asset Securities Corp Trus DE 8.01,9.01 05/25/05 Structured Asset Securities Corp. Mor DE 8.01,9.01 05/25/05 SUN HEALTHCARE GROUP INC DE 7.01,9.01 05/05/05 SUNGARD DATA SYSTEMS INC DE 8.01,9.01 05/27/05 SUNTRUST BANKS INC GA 7.01,9.01 04/19/05 SUNTRUST BANKS INC GA 2.03,9.01 05/25/05 SUPERIOR ENERGY SERVICES INC DE 1.01,7.01,9.01 04/28/05 SUPPORTSOFT INC DE 1.01 05/24/05 SVB FINANCIAL GROUP 5.03,9.01 05/25/05 SYKES ENTERPRISES INC FL 1.01 05/24/05 SYKES ENTERPRISES INC FL 1.01,9.01 05/25/05 SYMANTEC CORP DE 7.01,9.01 05/31/05 SYSTEMAX INC DE 4.02 05/11/05 AMEND TABATHA I INC CO 5.01,9.01 02/25/05 TECHNICAL OLYMPIC USA INC DE 5.02,9.01 05/26/05 TECHNITROL INC PA 2.05 05/24/05 TECHNOLOGY RESEARCH CORP FL 1.01 05/25/05 TECO ENERGY INC FL 1.01,2.03,8.01,9.01 05/26/05 TERAX ENERGY, INC. NV 1.01,2.03,5.02,8.01 05/27/05 TEREX CORP DE 2.02,9.01 05/31/05 THORNBURG MORTGAGE INC MD 5.03,8.01,9.01 05/26/05 THREE FIVE SYSTEMS INC DE 3.01 04/26/05 AMEND TIBCO SOFTWARE INC DE 2.02,9.01 05/31/05 TOP GROUP HOLDINGS INC CO 4.01,9.01 05/31/05 AMEND TOREADOR RESOURCES CORP DE 7.01,9.01 05/31/05 TRESTLE HOLDINGS INC DE 1.01 05/31/05 TRIAD HOSPITALS INC DE 1.01,9.01 05/24/05 TRIARC COMPANIES INC DE 7.01,9.01 05/27/05 Trinsic, Inc. DE 1.01,2.03 05/24/05 TRUE RELIGION APPAREL INC NV 5.02,8.01,9.01 05/26/05 UCI MEDICAL AFFILIATES INC DE 1.01,9.01 05/27/05 ULTRATECH INC DE 7.01,9.01 05/31/05 UNITED NATURAL FOODS INC DE 2.02,9.01 05/31/05 UNITED STATES STEEL CORP DE 1.01,9.01 05/24/05 UNITED SYSTEMS TECHNOLOGY INC IA 8.01 05/31/05 UNITEDGLOBALCOM INC DE 1.01,8.01,9.01 05/24/05 UNIVERSAL AUTOMOTIVE INDUSTRIES INC / DE 1.01,1.03,9.01 05/20/05 UNIVERSAL CORP /VA/ VA 1.01,9.01 05/24/05 UNIVERSAL HOSPITAL SERVICES INC MN 1.01,2.03,9.01 05/26/05 URBAN OUTFITTERS INC PA 4.01,9.01 05/20/05 AMEND URS CORP /NEW/ DE 1.01,5.02,7.01,9.01 05/31/05 US XPRESS ENTERPRISES INC NV 7.01,9.01 05/31/05 USA VIDEO INTERACTIVE CORP WY 8.01,9.01 05/27/05 USB HOLDING CO INC DE 1.01,7.01 05/25/05 VALENCE TECHNOLOGY INC DE 3.02 05/26/05 VANTAGEMED CORP DE 5.02,9.01 05/25/05 VCG HOLDING CORP CO 2.02,9.01 05/27/05 VENTURE HOLDINGS CO LLC MI 2.01,5.02,9.01 05/02/05 VERITAS SOFTWARE CORP /DE/ DE 7.01,9.01 05/31/05 VIACOM INC DE 1.01,9.01 05/26/05 VINEYARD NATIONAL BANCORP CA 7.01,9.01 05/31/05 VIROPHARMA INC DE 3.02 05/25/05 VITAL IMAGES INC MN 7.01,9.01 05/31/05 VITRAN CORP INC 8.01 05/31/05 VITROTECH CORP NV 5.02 05/20/05 VSUS TECHNOLOGIES INC DE 4.01,8.01 05/26/05 WACHOVIA ASSET SEC INC ASST BACK NOTE 9.01 05/25/05 WACHOVIA ASSET SECURIT ISSUANCE LLC 2 NC 9.01 05/25/05 WACHOVIA ASSET SECURITIZATION INC 200 9.01 05/25/05 WACHOVIA ASSET SECURITIZATION INC 200 9.01 05/25/05 WACHOVIA ASSET SECURITIZATION INC AST 9.01 05/25/05 WARWICK VALLEY TELEPHONE CO NY 8.01,9.01 05/31/05 WAVE SYSTEMS CORP DE 1.01,9.01 05/24/05 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 04/28/05 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 04/18/05 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 04/27/05 WET SEAL INC DE 2.02,9.01 05/26/05 Winsted Holdings, Inc. FL 2.02,9.01 12/09/04 AMEND WINTHROP PARTNERS 79 LTD PARTNERSHIP MA 8.01 05/17/05 XCEL ENERGY INC MN 2.02,9.01 05/31/05 XENOMICS INC FL 1.01,9.01 05/24/05 YAHOO INC DE 7.01 05/27/05 YORK INTERNATIONAL CORP /DE/ DE 1.01,9.01 05/25/05 ZENITH NATIONAL INSURANCE CORP DE 8.01,9.01 05/31/05