SEC NEWS DIGEST Issue 2005-115 June 16, 2005 COMMISSION ANNOUNCEMENTS SEC STAFF REPORT ON OFF-BALANCE SHEET ARRANGEMENTS, SPECIAL PURPOSE ENTITIES AND RELATED ISSUES On July 15, the Commission announced the release of a staff report prepared by the Office of the Chief Accountant, the Office of Economic Analysis and the Division of Corporation Finance on off-balance sheet arrangements, special purpose entities and related issues. The report was prepared pursuant to Section 401(c) of the Sarbanes-Oxley Act of 2002. As required by that Act, the report has been submitted to the President, the Committee on Banking, Housing and Urban Affairs of the Senate, and the Committee on Financial Services of the House of Representatives. The staff report includes an analysis of the filings of issuers as well as an analysis of pertinent U.S. generally accepted accounting principles and Commission disclosure rules. The report describes the staff’s study, details its findings, and provides recommendations. Chairman Donaldson said, “The staff report we are releasing today sets forth important principles for long-term improvements to financial reporting. Improving financial reporting to better reflect these principles and goals will require the commitment and support of standard- setters, as well as reporting companies, auditors and investors. I also should note that more than 100 of our staff participated in the completion of the study and report and I sincerely appreciate their efforts.” The staff took a broad approach to the scope of the report by including a review of a range of topics with potential off-balance sheet implications, including consolidation issues, transfers of financial assets with continuing involvement, retirement arrangements, contractual obligations, leases, contingent liabilities and derivatives, as well as a discussion of special purpose entities (SPEs). The report identifies several goals for those involved in the financial reporting community, including efforts to · discourage transactions and transaction structures motivated primarily and largely by accounting and reporting considerations, rather than economics; · expand the use of objectives-oriented standards; · improve the consistency and relevance of disclosures; and · focus financial reporting on communication with investors, rather than just compliance with rules. Donald T. Nicolaisen, SEC Chief Accountant, said “The report identifies improvements that have occurred in financial reporting since passage of the Sarbanes-Oxley Act and, importantly, it offers recommendations for further improvements designed to increase both the transparency and usefulness of the balance sheet. Greater transparency can be achieved in some areas simply by reducing accounting choices and complexity. Since the events leading to passage of the Sarbanes-Oxley Act, we have made progress in improving financial reporting to investors, but more can still be done. I'm hopeful that this report will help focus efforts on further ways to improve transparency.” Alan Beller, Director of the Division of Corporation Finance, said, “This report points up the challenges faced by issuers in communicating financial information important to investment decisions of investors. I believe that even without rule changes issuers can do a better job of communicating in a transparent manner information and analysis regarding their off-balance sheet activities and the impact on their income, cash flow and balance sheets." Chester Spatt, SEC Chief Economist, said “I expect that this comprehensive report will serve as an important building block in our continuing march toward greater transparency in financial reporting, which is a key ingredient to maintaining the efficiency of our financial markets as well as protecting investors.” The report also provides recommendations for certain changes in accounting and reporting requirements, each of which complement one or more of the goals mentioned above · The staff recommends the accounting guidance for defined-benefit pension plans and other post-retirement benefit plans be reconsidered. The trusts that administer these plans are currently exempt from consolidation by the issuers that sponsor them, effectively resulting in the netting of assets and liabilities in the balance sheet. In addition, issuers have the option to delay recognition of certain gains and losses related to the retirement obligations and the assets used to fund these obligations. · The staff recommends that the accounting guidance for leases be reconsidered. The current accounting for leases takes an “all or nothing” approach to recognizing leases on the balance sheet. This results in a clustering of lease arrangements such that their terms approach, but do not cross, the “bright lines” in the accounting guidance that would require a liability to be recognized. As a consequence, arrangements with similar economic outcomes are accounted for very differently. · The staff recommends the continued exploration of the feasibility of reporting all financial instruments at fair value. · The staff recommends that the Financial Accounting Standards Board continue its work on the accounting guidance that determines whether an issuer would consolidate other entities—including SPEs—in which the issuer has an ownership or other interest. · The staff believes that, in general, certain disclosures in the filings of issuers could be better organized and integrated. The full text of the staff study can be found at www.sec.gov/news/studies/soxoffbalancerpt.pdf. (Press Rel. 2005-91) ENFORCEMENT PROCEEDINGS SEC BARS BURTON FRIEDLANDER FROM ASSOCIATING WITH ANY INVESTMENT ADVISER BASED UPON GUILTY PLEA The Commission today issued an Order against Burton G. Friedlander (Friedlander) barring him from associating with any investment adviser. The Order, to which Friedlander consented, finds that, on May 25, 2005, Friedlander pled guilty to one count of fraud by an investment adviser in violation of Section 206 of the Investment Advisers Act of 1940 before the United States District Court for the Southern District of New York. In connection with his guilty plea, Friedlander has arranged for over $2,052,000 to be placed into an escrow account for the benefit of investors harmed by the fraud. The Commission, in May 2001, filed a complaint in the United States District Court for the Southern District of New York, alleging fraud in connection with Friedlander's management of the assets of an overseas hedge fund. SEC Litigation Release No. 17021 (June 1, 2001). In December 2001, Judge Kimba M. Wood granted a preliminary injunction against Friedlander and entities he controlled. SEC Litigation Release No. 17315 (January 15, 2002). In October 2003, the Commission filed an amended complaint, which included the allegations of the original complaint, and further alleged that Friedlander defrauded investors in a pooled investment fund by materially misrepresenting the status and value of investor assets in the pooled fund and converting over $2 million of investors’ money for his own use and benefit. SEC Litigation Release No. 18426 (October 24, 2003). The sum placed in escrow in connection with Friedlander’s guilty plea will be used for the benefit of those pooled fund investors. The civil action filed by the Commission is still pending. (Rel. IA-2397; File No. 3-11954) PRELIMINARY INJUNCTION ENTERED IN PENNY STOCK MANIPULATION SCHEME On May 31, 2005, the Commission obtained a preliminary injunction from the United States District Court for the Central District of California, enjoining: (1) George A. Todt of Malibu, California; Sutra Management Corporation; Jeffrey H. Evans of Napa, California; Jetco, LLC; Ray J. Slaback of Dakota, Minnesota; Tempo Financial, Inc.; STB Chip Company; SutraTel Kiosk Corporation (f/k/a Urban Transfer Systems, Inc.); and Lonisson Communications Corporation from violating the registration and antifraud provisions of the federal securities laws; (2) Sutra Group, LLC from violating the antifraud provisions of the federal securities laws; and (3) PageOne Business Productions, LLC from violating the registration provisions of the federal securities laws. As part of the preliminary injunction, the Court also entered orders freezing the assets of Todt, Sutra Management, Sutra Group, PageOne, Evans, Jetco, Slaback and Tempo, preliminarily prohibiting Todt, Sutra Management, Sutra Group, PageOne, Evans, Jetco and Slaback from participating in penny stock offerings and prohibiting all defendants from destroying documents. The Commission’s Complaint alleged that Todt has orchestrated two fraudulent schemes, one of which was ongoing at the time the Complaint was filed. In the first scheme, as alleged in the Complaint, Todt and others inflated the price for the stock of Quality of Life Health Corporation (QLHC) from March 2003 until at least October 2004 by issuing press releases falsely claiming that QLHC owned approximately $60 million worth of assisted living facilities and repeating those claims on its website. Todt and others profited from the inflated price for QLHC stock, with Todt making at least $800,000 in ill-gotten gains by trading through a nominee account and by splitting profits with traders that received their QLHC stock through Todt. Todt’s latest scheme, which lasted from at least November 2004 until the filing of the emergency action, involved a scheme to evade the registration requirements and issue unregistered securities of four penny stock companies quoted on the Pink Sheets website. These companies are: Tempo Financial, Inc., STB Chip Co., SutraTel Kiosk Corp. (f/k/a Urban Transfer Systems, Inc.) and Lonisson Communications Corp. (collectively, the “penny stock companies”). Todt’s latest scheme also involved the dissemination of false and misleading information about the penny stock companies and the manipulation of the market in the stock of three of those companies. On March 28, 2005, the Commission entered orders suspending trading in the four penny stock companies’ securities for a ten-day period. [SEC v. George A. Todt, Sutra Management Corporation, Sutra Group, LLC, PageOne Business Productions, Inc., Jeffrey H. Evans, Jetco, LLC, Ray J. Slaback, Tempo Financial, Inc., STB Chip Company, SutraTel Kiosk Corporation (f/k/a Urban Transfer Systems, Inc.), Lonisson Communications Corporation and PTFS, LLC, U.S. District Court for the Central District of California, Civil Action 05-3697 (Anderson, P.)] (LR-19272) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-NYSE-2004-20) and Amendment Nos. 1, 2, 4, 5, 6, and 7 thereto and granted accelerated approval to Amendment No. 8 thereto submitted by the New York Stock Exchange to amend its original and continued quantitative listing standards. Publication of the order is expected in the Federal Register during the week of July 20. (Rel. 34-51813) The Commission approved a proposed rule change (SR-NASD-2004-185) and Amendment Nos. 1 and 2 thereto submitted by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., to establish a unitary fee schedule for distribution of real time data feed products containing Nasdaq market center data. Publication of the order is expected in the Federal Register during the week of July 20. (Rel. 34-51814) WITHDRAWALS SOUGHT A notice has been issued giving interested persons until July 6, 2005, to comment on the application of Fab Industries, Inc. to withdraw its common stock, $.20 par value, from listing and registration on the American Stock Exchange. (Rel. 34-51831) A notice has been issued giving interested persons until July 6, 2005, to comment on the application of Pioneer Railcorp to withdraw its class A common stock, $.001 par value, from listing and registration on the Chicago Stock Exchange. (Rel. 34-51832) A notice has been issued giving interested persons until July 6, 2005, to comment on the application of Renasant Corporation to withdraw its common stock, $5.00 par value, from listing and registration on the American Stock Exchange. ((Rel. 34-51833) A notice has been issued giving interested persons until July 11, 2005, to comment on the application of Kimberly-Clark Corporation to withdraw its common stock, $1.25 par value, from listing and registration on the Pacific Exchange. (Rel. 34-51841) DELISTING GRANTED An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the American Depositary Shares (each representing 10 series G shares of common stock) of Banco Bilbao Vizcaya Argentaria, Chile, effective at the opening of business on June 15, 2005. (Rel. 34-51842) 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 AMERICAN VANGUARD CORP, 4695 MACARTHUR COURT, NEWPORT BEACH, CA, 92660, 9492601200 - 1,049,960 ($20,043,736.40) Equity, (File 333- 125813 - Jun. 15) (BR. 04C) S-8 ENERTECK CORP, 10701 CORPORATE DRIVE, SUITE 150, STAFFORD, TX, 77477, (281)240-1787 - 2,500,000 ($762,500.00) Equity, (File 333-125814 - Jun. 15) (BR. 06A) S-4 TXU CORP /TX/, ENERGY PLAZA, 1601 BRYAN ST, DALLAS, TX, 75201, 2148124600 - 0 ($3,500,000,000.00) Non-Convertible Debt, (File 333-125815 - Jun. 15) (BR. 02C) S-8 INTRUSION INC, 1101 ARAPAHO ROAD, RICHARDSON, TX, 75081, 9722346400 - 0 ($1,987,500.00) Equity, (File 333-125816 - Jun. 15) (BR. 03C) S-8 DOTRONIX INC, 160 FIRST ST S E, NEW BRIGHTON, MN, 55112-7894, 6126331742 - 250,000 ($82,500.00) Equity, (File 333-125818 - Jun. 15) (BR. 06A) S-8 REALITY WIRELESS NETWORKS INC, 7235 NORTH CREEK LOOP, GIG HARBOR, WA, 98335, 253-853-3632 - 21,250,000 ($1,062,500.00) Equity, (File 333-125819 - Jun. 15) (BR. 03A) S-3 Wachovia Education Loan Funding LLC, ONE WACHOVIA CENTER,, 301 SOUTH COLLEGE ST. NC5578, CHARLOTTE, NC, 28288, 704-715-8239 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-125821 - Jun. 15) (BR. 05) S-8 FLIR SYSTEMS INC, 16505 SW 72ND AVE, PORTLAND, OR, 97224, 5036843731 - 0 ($163,260,000.00) Equity, (File 333-125822 - Jun. 15) (BR. 05B) S-8 VCAMPUS CORP, 1850 CENTENNIAL PARK DR, SUITE 200, RESTON, VA, 20191, 7036547213 - 0 ($870,000.00) Equity, (File 333-125823 - Jun. 15) (BR. 11C) S-8 SPSS INC, 233 S WACKER DR, CHICAGO, IL, 60606, 3123292400 - 0 ($9,025,000.00) Equity, (File 333-125824 - Jun. 15) (BR. 03C) S-8 ANDRESMIN GOLD CORP, 1450 - 409 GRANVILLE ST, VANCOUVER, A1, V6C 1T2, 604-669-6707 - 9,100,000 ($2,548,000.00) Equity, (File 333-125825 - Jun. 15) (BR. 09A) S-8 EFOODSAFETY COM INC, 350 W CALDWELL AVENUE, VISALIA, CA, 93277, 5597412060 - 3,000,000 ($990,000.00) Equity, (File 333-125826 - Jun. 15) (BR. 04A) S-8 J P MORGAN CHASE & CO, 270 PARK AVE, 39TH FL, NEW YORK, NY, 10017, 2122706000 - 0 ($9,766,625,000.00) Equity, (File 333-125827 - Jun. 15) (BR. 07C) S-3 WESTAR ENERGY INC /KS, 818 KANSAS AVE, TOPEKA, KS, 66612, 7855756300 - 0 ($117,638,500.00) Equity, 0 ($600,000,000.00) Mortgage Backed Securities, (File 333-125828 - Jun. 15) (BR. 02B) S-8 ON2 TECHNOLOGIES INC, 145 HUDSON STREET, NEW YORK, NY, 10013, 9172370500 - 7,000,000 ($4,445,000.00) Equity, (File 333-125829 - Jun. 15) (BR. 03B) S-8 MIDWAY GAMES INC, 2704 WEST ROSCOE STREET, CHICAGO, IL, 60618, 7739612222 - 0 ($72,932,223.00) Equity, (File 333-125830 - Jun. 15) (BR. 03C) S-8 IBIZ TECHNOLOGY CORP, 6239200 - 441,710,438 ($618,394.61) Equity, (File 333-125831 - Jun. 15) (BR. 03A) SB-2 SCANNER TECHNOLOGIES CORP, 4665 SOUTH ASH AVENUE, STE G-20, TEMPE, AZ, 85282, 4807773793 - 3,318,921 ($4,231,624.28) Equity, (File 333-125832 - Jun. 15) (BR. 10C) S-8 LEE ENTERPRISES, INC, 201 N. HARRISON STREET, STE. 600, DAVENPORT, IA, 52801, 5633832100 - 75,000 ($3,153,750.00) Equity, (File 333-125833 - Jun. 15) (BR. 05B) S-1 Vocus, Inc., 4296 FORBES BOULEVARD, LANHAM, MD, 20706, (301) 459-2590 - 0 ($40,000,000.00) Equity, (File 333-125834 - Jun. 15) (BR. ) S-3 WARREN RESOURCES INC, 489 FIFTH AVE, NEW YORK, NY, 10017, 2126979660 - 0 ($40,185,000.00) Equity, (File 333-125835 - Jun. 15) (BR. 04A) S-8 EATON CORP, EATON CTR, 1111 SUPERIOR AVE, CLEVELAND, OH, 44114-2584, 2165235000 - 9,000,000 ($536,400,000.00) Equity, (File 333-125836 - Jun. 15) (BR. 06C) S-8 CYBERADS INC, 5,000,000 ($700,000.00) Equity, (File 333-125837 - Jun. 15) (BR. 08A) S-8 BLACK BOX CORP, 1000 PARK DR, LAWRENCE, PA, 15055, 4128736788 - 40,000 ($1,397,200.00) Equity, (File 333-125839 - Jun. 15) (BR. 03B) S-8 BLACK BOX CORP, 1000 PARK DR, LAWRENCE, PA, 15055, 4128736788 - 1,150,000 ($39,751,085.20) Equity, (File 333-125840 - Jun. 15) (BR. 03B) S-8 ANALEX CORP, 5904 RICHMOND HIGHWAY, SUITE 300, ALEXANDRIA, VA, 22303, 703-329-9400 - 1,275,725 ($4,337,465.00) Equity, (File 333-125841 - Jun. 15) (BR. 03A) S-4 ASSOCIATED BANC-CORP, 1200 HANSEN ROAD, GREEN BAY, WI, 54304, 9204917015 - 9,318,000 ($304,815,075.00) Equity, (File 333-125842 - Jun. 15) (BR. 07A) S-1 TUCOWS INC /PA/, 96 MOWAT AVENUE, TORONTO, A6, M6K 3M1, 4165350123 - 0 ($36,000,000.00) Equity, (File 333-125843 - Jun. 15) (BR. 03B) 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 6.01 ABS Informational and Computational Material. 6.02 Change of Servicer or Trustee. 6.03 Change in Credit Enhancement or Other External Support. 6.04 Failure to Make a Required Distribution. 6.05 Securities Act Updating Disclosure. 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 --------------------------------------------------------------------------------------------------------- A21 INC TX 5.02,9.01 06/13/05 Aames Mortgage Investment Trust 2005- DE 8.01,9.01 05/25/05 AASTROM BIOSCIENCES INC MI 7.01,9.01 06/15/05 ABIOMED INC DE 5.02,9.01 06/10/05 ABLE LABORATORIES INC DE 8.01,9.01 06/09/05 ABX AIR INC 1.01,9.01 06/09/05 ACCREDITED HOME LENDERS HOLDING CO DE 1.01,9.01 06/09/05 ACCURIDE CORP DE 8.01,9.01 06/15/05 ACE MARKETING & PROMOTIONS INC NY 1.01,3.02,8.01,9.01 06/09/05 ACE Securities Corp Home Equity Trust DE 2.01,8.01,9.01 06/01/05 ACTIVCARD CORP DE 1.01 06/09/05 ADDVANTAGE TECHNOLOGIES GROUP INC OK 7.01,9.01 06/15/05 ADVENT SOFTWARE INC /DE/ DE 5.02,5.03,9.01 06/10/05 ADVOCAT INC DE 1.01,9.01 06/15/05 AEROGEN INC DE 3.01 06/09/05 AETNA INC /PA/ PA 7.01 06/15/05 ALABAMA POWER CO AL 3.02 06/10/05 ALASKA AIR GROUP INC DE 1.01 06/15/05 ALASKA AIRLINES INC AK 1.01 06/15/05 ALICO INC FL 8.01 06/13/05 ALION SCIENCE & TECHNOLOGY CORP DE 2.01,9.01 04/01/05 AMEND ALLIANCE GAMING CORP NV 1.01 06/13/05 AMERICAN BILTRITE INC DE 8.01,9.01 06/10/05 AMERICAN CLAIMS EVALUATION INC NY 1.01,2.02,5.02,8.01,9.01 06/14/05 AMERICAN EQUITY INVESTMENT LIFE HOLDI IA 5.02,9.01 06/09/05 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE 8.01,9.01 06/15/05 AMERICAN EXPRESS MASTER TRUST DE 8.01,9.01 06/15/05 AMERICAN RIVER BANKSHARES CA 8.01,9.01 06/15/05 AMERICAN SKIING CO /ME DE 9.01 06/15/05 AMERICAN VANGUARD CORP DE 1.01,9.01 06/09/05 AMERICAN WAGERING INC NV 8.01,9.01 06/14/05 AMERIGROUP CORP 1.01 06/15/05 AMERUS GROUP CO/IA IA 2.03 06/13/05 AMETEK INC/ DE 8.01,9.01 06/14/05 AMIS HOLDINGS INC 1.01,8.01,9.01 06/13/05 AMIS HOLDINGS INC 7.01,9.01 06/15/05 ANALEX CORP NY 5.02 06/14/05 ANALEX CORP NY 9.01 04/01/05 AMEND ANGELICA CORP /NEW/ MO 1.01,9.01 06/14/05 ANTS SOFTWARE INC DE 1.01,5.02,9.01 06/10/05 ANWORTH MORTGAGE ASSET CORP MD 2.02,9.01 06/14/05 APPLIX INC /MA/ MA 1.01,9.01 06/09/05 ARBINET THEXCHANGE INC DE 5.02 06/15/05 ARQULE INC DE 1.01,5.02,9.01 06/15/05 ASBURY AUTOMOTIVE GROUP INC DE 1.01 06/15/05 ASTRATA GROUP INC NV 8.01,9.01 06/14/05 ASTRATA GROUP INC NV 7.01,9.01 06/15/05 ASTRO MED INC /NEW/ RI 4.01,9.01 06/09/05 ASYST TECHNOLOGIES INC /CA/ CA 2.02,3.01,9.01 06/13/05 AUTONATION INC /FL DE 8.01 06/15/05 AVATAR SYSTEMS INC TX 2.02,8.01 06/10/05 AXM PHARMA INC 7.01,8.01 06/15/05 BA MASTER CREDIT CARD TRUST / 9.01 06/15/05 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 06/15/05 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 06/15/05 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 06/15/05 Banc of America Funding Corp. 2005-C DE 8.01,9.01 04/28/05 BANCWEST CORP/HI DE 1.01,9.01 06/13/05 BANKERS STORE INC NY 4.01,9.01 05/28/05 BARRETT BUSINESS SERVICES INC MD 4.01,9.01 06/02/05 AMEND BAS CONSULTING INC NV 1.01,5.01,5.02,5.03,9.01 06/01/05 Bear Stearns ALT-A Trust, Series 2005 DE 8.01,9.01 05/31/05 BEAR STEARNS ASSET BACKED SECURITIES DE 6.01,9.01 06/15/05 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 06/13/05 BEAR STEARNS DEPOSITOR INC SERIES 200 8.01,9.01 06/01/05 BEAR STEARNS DEPOSITOR INC TRUST CERT 8.01,9.01 06/01/05 BEAR STEARNS DEPOSITOR INC TRUST CERT 8.01,9.01 06/01/05 BERKSHIRE HILLS BANCORP INC 7.01,9.01 06/15/05 BFC FINANCIAL CORP FL 8.01,9.01 06/15/05 BIO IMAGING TECHNOLOGIES INC DE 8.01 06/14/05 BIO SOLUTIONS MANUFACTURING, INC. NY 5.02 05/25/05 BIRNER DENTAL MANAGEMENT SERVICES INC CO 8.01 06/15/05 BOMBAY COMPANY INC DE 5.02 06/15/05 BOSTON LIFE SCIENCES INC /DE DE 1.01,1.02 06/09/05 BROOKE CORP KS 8.01,9.01 06/14/05 CALGON CARBON CORPORATION DE 8.01 06/15/05 CALLISTO PHARMACEUTICALS INC DE 1.01,9.01 06/09/05 CAP ROCK ENERGY CORP 7.01,9.01 06/14/05 CAPITAL ONE FUNDING, LLC 8.01,9.01 06/13/05 CAPITAL VENTURES GROUP I INC FL 1.01,2.01,3.02,5.01,5.02,9.01 06/09/05 CARLISLE COMPANIES INC DE 1.01,9.01 06/09/05 CARMAX AUTO OWNER TRUST 2005-1 DE 8.01,9.01 06/15/05 CCH II LLC 1.01,9.01 06/09/05 CCO HOLDINGS LLC 1.01,9.01 06/09/05 Cellu Tissue Holdings, Inc. DE 7.01,9.01 06/15/05 CENTERPOINT PROPERTIES TRUST MD 5.02,9.01 06/09/05 CENTURY PARK PICTURES CORP MN 8.01 04/29/05 CEPHALON INC DE 1.01,8.01,9.01 06/10/05 CHANNELL COMMERCIAL CORP DE 1.01,9.01 06/13/05 CHARTER COMMUNICATIONS HOLDINGS LLC DE 1.01,9.01 06/09/05 CHARTER COMMUNICATIONS INC /MO/ DE 1.01,9.01 06/09/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 9.01 06/15/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 06/15/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 06/10/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 06/15/05 CHEC FUNDING LLC DE 8.01,9.01 06/15/05 CHINA BIOPHARMACEUTICALS HOLDINGS INC DE 2.01,9.01 06/14/05 AMEND China Health Holding, Inc. NV 1.02,9.01 06/15/05 China Health Holding, Inc. NV 1.01,9.01 06/15/05 AMEND CHIQUITA BRANDS INTERNATIONAL INC NJ 7.01,9.01 06/15/05 CHIQUITA BRANDS INTERNATIONAL INC NJ 8.01,9.01 06/15/05 CINGULAR WIRELESS LLC DE 8.01,9.01 06/13/05 CITIBANK CREDIT CARD ISSUANCE TRUST DE 8.01 05/25/05 CITIBANK OMNI-S MASTER TRUST 8.01,9.01 06/15/05 CITIBANK SOUTH DAKOTA N A DE 8.01 05/25/05 CITIZENS BANCSHARES CORP /GA/ GA 5.01 06/13/05 COLDWATER CREEK INC DE 5.02 06/11/05 AMEND COLGATE PALMOLIVE CO DE 2.05 06/15/05 COLLEGE LOAN CORP TRUST I DE 8.01,9.01 05/31/05 COLLINS INDUSTRIES INC MO 2.02,9.01 06/14/05 COMARCO INC CA 2.02,9.01 06/15/05 Community Bancorp NV 8.01,9.01 06/14/05 COMPETITIVE TECHNOLOGIES INC DE 1.02,5.02,9.01 06/14/05 COMPREHENSIVE CARE CORP DE 8.01,9.01 06/14/05 COMPUTER ASSOCIATES INTERNATIONAL INC DE 2.02,9.01 06/15/05 CONGOLEUM CORP DE 8.01,9.01 06/10/05 CORTS TRUST FOR INTL BUSINESS MACHINE DE 8.01,9.01 05/29/05 CorTS(R) Trust III For Verizon Global DE 8.01,9.01 06/01/05 COWLITZ BANCORPORATION WA 5.02,9.01 06/15/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 9.01 06/14/05 CREDO PETROLEUM CORP CO 2.02,9.01 06/14/05 CROWN MEDIA HOLDINGS INC DE 2.02,9.01 06/15/05 CSFB Adjustable Rate Mortgage Trust 2 DE 8.01,9.01 05/27/05 CSX CORP VA 7.01,9.01 06/15/05 CURIS INC DE 1.01,2.03,9.01 06/09/05 DATALOGIC INTERNATIONAL INC DE 4.01,9.01 06/09/05 DEAN FOODS CO/ DE 2.02,8.01,9.01 06/10/05 DEL GLOBAL TECHNOLOGIES CORP NY 2.02,9.01 06/14/05 DELPHI CORP DE 1.01,9.01 06/14/05 DIGITAL RIVER INC /DE DE 1.01,9.01 06/15/05 DISCOVER CARD MASTER TRUST I DE 8.01 05/16/05 Discovery Bancorp CA 5.02 06/10/05 DOBI MEDICAL INTERNATIONAL INC NV 7.01 06/15/05 DOTRONIX INC MN 3.02,5.02 06/09/05 DYNAMEX INC DE 5.02 06/10/05 EAGLE MATERIALS INC DE 1.01,9.01 06/09/05 EASTMAN KODAK CO NJ 2.03 06/15/05 EDUCATION CAPITAL I LLC DE 2.04 06/10/05 ELECTRONICS BOUTIQUE HOLDINGS CORP DE 1.01,9.01 06/09/05 ENDO PHARMACEUTICALS HOLDINGS INC DE 7.01,9.01 06/15/05 ENERGY CONVERSION DEVICES INC DE 7.01,9.01 06/15/05 ENSCO INTERNATIONAL INC DE 7.01,9.01 06/15/05 ENTREE GOLD INC B0 1.01,3.02,8.01,9.01 06/09/05 ENVIROKARE TECH INC NV 3.02 06/13/05 EP GLOBAL COMMUNICATIONS INC 8.01,9.01 06/15/05 EQUITY LIFESTYLE PROPERTIES INC MD 8.01,9.01 06/14/05 ESPEED INC DE 7.01,9.01 06/15/05 ESTEE LAUDER COMPANIES INC DE 3.02 06/14/05 ETERNAL TECHNOLOGIES GROUP INC DE 2.02,9.01 06/15/05 EXIDE TECHNOLOGIES DE 1.01,9.01 06/10/05 FARMERS & MERCHANTS BANCORP DE 8.01 06/10/05 AMEND FASTENTECH INC DE 1.01,9.01 06/10/05 FEDERATED DEPARTMENT STORES INC /DE/ DE 1.01,9.01 06/13/05 FERRELLGAS PARTNERS L P DE 1.01,8.01,9.01 06/15/05 FIDELIS ENERGY INC NV 5.02 06/08/05 FIRST COMMUNITY BANCORP /CA/ CA 7.01 06/13/05 FIRST COMMUNITY CORP /TN/ TN 5.02 06/13/05 First Franklin Mortgage Loan Trust, S DE 2.01,9.01 05/31/05 First NLC Trust 2005-1 8.01,9.01 05/25/05 FISHER SCIENTIFIC INTERNATIONAL INC DE 2.02,7.01,9.01 06/15/05 FLAGSTAR BANCORP INC MI 4.01,9.01 06/13/05 FLEET CREDIT CARD MASTER TRUST II NY 9.01 06/15/05 FOODARAMA SUPERMARKETS INC NJ 2.02 04/30/05 FOOTSTAR INC DE 7.01,9.01 06/15/05 FULTON FINANCIAL CORP PA 7.01,9.01 06/15/05 G III APPAREL GROUP LTD /DE/ DE 1.01,9.01 06/09/05 GABELLI ASSET MANAGEMENT INC NY 8.01,9.01 06/15/05 GALAXY ENERGY CORP CO 8.01,9.01 06/15/05 GAMETECH INTERNATIONAL INC DE 2.02,9.01 06/13/05 GANNETT CO INC /DE/ DE 8.01,9.01 06/13/05 GENENTECH INC DE 5.03,9.01 06/10/05 GENERAL CABLE CORP /DE/ DE 2.05,2.06 06/15/05 GENESIS ENERGY LP DE 1.01,5.03,9.01 06/09/05 GEXA CORP TX 8.01,9.01 06/14/05 GLOBAL CROSSING LTD 2.02,7.01,9.01 06/14/05 GLOBAL POWER EQUIPMENT GROUP INC/ DE 1.01,9.01 06/09/05 GLOBAL PREFERRED HOLDINGS INC DE 8.01,9.01 06/14/05 GOLD CAMP CRIPPLE CREEK COLORADO INC NV 4.01 01/03/05 AMEND GOLDEN EAGLE INTERNATIONAL INC CO 5.02,9.01 06/13/05 GRAHAM CORP DE 1.01,9.01 06/10/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 06/10/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 05/31/05 AMEND Great Wolf Resorts, Inc. DE 7.01 06/14/05 GreenPoint MTA Trust 2005-AR2 DE 8.01,9.01 05/31/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 06/13/05 GS MORTGAGE SECURITIES CORP DE 8.01 06/13/05 GS Mortgage Securities Corp., Asset-B DE 8.01,9.01 05/25/05 GWIN INC DE 7.01,9.01 06/14/05 GYMBOREE CORP DE 1.01,5.02,9.01 06/13/05 HAMMONS JOHN Q HOTELS INC DE 8.01,9.01 06/15/05 HAMMONS JOHN Q HOTELS LP DE 7.01,9.01 06/15/05 HANCOCK HOLDING CO MS 8.01,9.01 06/13/05 HANOVER DIRECT INC DE 8.01,9.01 06/15/05 HARLAND JOHN H CO GA 1.01,1.02,2.01,7.01,9.01 06/10/05 HEALTHSOUTH CORP DE 1.01,2.03,9.01 06/15/05 HEILIG MEYERS CO VA 8.01 04/30/05 HERCULES TECHNOLOGY GROWTH CAPITAL IN MD 8.01,9.01 06/15/05 HERTZ CORP DE 2.03,8.01,9.01 06/10/05 HEWLETT PACKARD CO DE 1.01,8.01 06/09/05 HILFIGER TOMMY CORP 2.02,9.01 06/15/05 HOLLY ENERGY PARTNERS LP DE 1.01,7.01,9.01 06/14/05 HOST AMERICA CORP DE 7.01,9.01 06/15/05 HUDSON HIGHLAND GROUP INC DE 1.01,5.02,9.01 06/09/05 IMATION CORP DE 7.01,8.01,9.01 06/15/05 INDEPENDENCE HOLDING CO DE 7.01,9.01 06/14/05 IndyMac Indx Mortgage Loan Trust 2005 8.01,9.01 03/18/05 INDYMAC MBS INC 8.01,9.01 06/01/05 INDYMAC RESIDENTIAL MORTGAGE-BACKED T DE 9.01 06/14/05 INSTEEL INDUSTRIES INC NC 1.01,8.01,9.01 06/14/05 INTERNATIONAL FLAVORS & FRAGRANCES IN NY 7.01 06/14/05 INTERNATIONAL MICROCOMPUTER SOFTWARE CA 5.02 06/15/05 INTERNET CAPITAL GROUP INC DE 1.01,9.01 06/15/05 INTERSTATE BAKERIES CORP/DE/ DE 7.01,9.01 06/14/05 INTERSTATE HOTELS & RESORTS INC DE 7.01,9.01 06/15/05 INTRADO INC DE 8.01 06/08/05 INTRUSION INC DE 1.01,9.01 06/14/05 INVITROGEN CORP DE 8.01,9.01 06/14/05 IOWA TELECOMMUNICATIONS SERVICES INC IA 7.01 06/15/05 J P MORGAN CHASE & CO DE 8.01,9.01 06/14/05 J2 GLOBAL COMMUNICATIONS INC DE 7.01,9.01 06/15/05 JARDEN CORP DE 1.01,5.03,8.01,9.01 06/09/05 KERR MCGEE CORP /DE DE 7.01,9.01 06/15/05 LADENBURG THALMANN FINANCIAL SERVICES FL 3.02,8.01,9.01 06/13/05 LANGER INC NY 1.01,8.01,9.01 06/10/05 LANTRONIX INC DE 7.01,9.01 06/15/05 LAYNE CHRISTENSEN CO DE 1.01,8.01,9.01 06/09/05 LEINER HEALTH PRODUCTS INC DE 2.02,9.01 06/14/05 LIBERTY MEDIA INTERNATIONAL INC DE 8.01 06/15/05 LIBERTY SELF STOR INC MD 9.01 04/05/05 AMEND LIFEPOINT HOSPITALS, INC. 2.03,3.02,9.01 06/15/05 LITHIUM TECHNOLOGY CORP DE 1.01,2.03,3.02 06/09/05 LUMINEX CORP DE 1.01,5.02,9.01 06/14/05 MACK CALI REALTY CORP MD 3.02 06/13/05 MAGELLAN HEALTH SERVICES INC DE 8.01,9.01 06/14/05 MANHATTAN PHARMACEUTICALS INC DE 2.01,9.01 04/01/05 AMEND MARKWEST ENERGY PARTNERS L P 5.03,9.01 12/31/04 MARKWEST ENERGY PARTNERS L P 3.01,9.01 06/09/05 MARKWEST HYDROCARBON INC DE 3.01,9.01 06/09/05 MBNA AMERICA BK NAT ASSOC MBNA MASTER 8.01,9.01 05/31/05 MBNA AMERICA BK NAT ASSOC MBNA MASTER 8.01,9.01 05/31/05 MBNA CORP MD 8.01 05/31/05 MEADOW VALLEY CORP NV 5.02 06/15/05 MediaMax Technology CORP NV 1.01,9.01 06/11/05 MERITAGE HOSPITALITY GROUP INC MI 9.01 04/29/05 AMEND MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 06/13/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 06/13/05 MESTEK INC PA 7.01,8.01,9.01 06/15/05 METALDYNE CORP DE 5.02 06/14/05 MIDDLEBURG FINANCIAL CORP VA 5.02,5.03,9.01 05/18/05 AMEND Morgan Stanley Capital I Trust 2005 T DE 8.01,9.01 06/13/05 MOVIE GALLERY INC DE 1.01,9.01 06/09/05 MURPHY OIL CORP /DE DE 2.01,2.03 06/15/05 NATIONAL ATLANTIC HOLDINGS CORP NJ 5.02,9.01 06/13/05 NATIONAL HEALTH INVESTORS INC MD 8.01 06/14/05 NATIONAL HEALTH REALTY INC MD 8.01 06/15/05 NATIONAL INSTRUMENTS CORP /DE/ DE 4.01 06/09/05 NATIONAL OILWELL VARCO INC DE 1.01,5.02,9.01 06/09/05 NAVISTAR INTERNATIONAL CORP DE 8.01,9.01 06/14/05 NEW MEDIUM ENTERPRISES INC NV 5.02 06/14/05 NEWFIELD EXPLORATION CO /DE/ DE 5.04,7.01 06/15/05 NOBLE ENERGY INC DE 1.01 05/16/05 AMEND NOMURA ASSET ACCEPTANCE CORP DE 8.01,9.01 06/13/05 NOMURA ASSET ACCEPTANCE CORP DE 8.01,9.01 06/13/05 NORTHEAST UTILITIES MA 7.01,9.01 06/15/05 NORWOOD FINANCIAL CORP PA 8.01,9.01 06/15/05 NOVELL INC DE 5.02 06/10/05 NRG ENERGY, INC. DE 8.01,9.01 12/31/04 NRG ENERGY, INC. DE 8.01,9.01 03/31/05 AMEND NTS REALTY HOLDINGS LP DE 8.01,9.01 06/14/05 NWH INC DE 2.02 06/13/05 ONEOK INC /NEW/ OK 7.01,9.01 06/15/05 Onyx Acceptance Owner Trust 2005-A DE 8.01,9.01 06/15/05 OPSWARE INC DE 8.01,9.01 06/14/05 Opteum Mortgage Acceptance CORP DE 2.01,9.01 06/15/05 OPTICAL CABLE CORP VA 2.02,9.01 06/13/05 OVERSTOCK COM INC UT 8.01,9.01 06/14/05 PACIFIC CMA INC DE 5.02 06/13/05 PACIFICARE HEALTH SYSTEMS INC /DE/ DE 1.01,9.01 06/13/05 Park Place Securities, Inc. Series 20 DE 2.01,9.01 05/01/05 PATHMARK STORES INC DE 1.01,5.01,5.02,5.03,9.01 06/09/05 PATRIOT SCIENTIFIC CORP DE 1.01,9.01 06/07/05 PDG ENVIRONMENTAL INC DE 2.02,9.01 06/14/05 PEERLESS SYSTEMS CORP DE 1.01,9.01 05/27/05 PEOPLES COMMUNITY BANCORP INC /MD/ MD 8.01,9.01 06/10/05 PERFICIENT INC DE 1.01,2.01,2.03,9.01 06/09/05 PETROL OIL & GAS INC 8.01,9.01 06/15/05 PHELPS DODGE CORP NY 1.01,8.01,9.01 06/09/05 PHOENIX COLOR CORP DE 1.01 05/26/05 PIER 1 IMPORTS INC/DE DE 2.02,9.01 06/14/05 PIXELWORKS INC OR 2.01,9.01 06/14/05 PLATINUM UNDERWRITERS HOLDINGS LTD D0 8.01,9.01 06/15/05 POPULAR ABS, INC. DE 8.01,9.01 06/15/05 POST PROPERTIES INC GA 1.01 06/10/05 PRAXAIR INC DE 8.01 06/15/05 PRECISION OPTICS CORPORATION INC MA 1.01,5.02,9.01 06/09/05 PRIME RECEIVABLES CORP DE 8.01,9.01 06/15/05 PRIMEDIA INC DE 7.01,9.01 06/14/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 06/10/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 06/10/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 06/10/05 PRINTRONIX INC DE 8.01,9.01 06/15/05 PRINTRONIX INC DE 8.01,9.01 06/15/05 PROCTER & GAMBLE CO OH 5.02 06/15/05 PROTECTIVE LIFE INSURANCE CO TN 9.01 06/03/05 PROTECTIVE LIFE INSURANCE CO TN 9.01 06/09/05 Protective Life Secured Trust 2005-10 DE 1.03,2.01,8.01,9.01 06/10/05 Protective Life Secured Trust 2005-12 DE 1.03,2.01,8.01,9.01 06/10/05 Protective Life Secured Trust 2005-2 DE 1.03,2.01,8.01,9.01 06/10/05 Protective Life Secured Trust 2005-3 DE 1.03,2.01,8.01,9.01 06/10/05 Protective Life Secured Trust 2005-6 DE 1.03,2.01,8.01,9.01 06/10/05 Protective Life Secured Trust 2005-7 DE 1.03,2.01,8.01,9.01 06/10/05 Protective Life Secured Trust 2005-8 DE 1.03,2.01,8.01,9.01 06/10/05 PROVIDIAN FINANCIAL CORP DE 8.01 05/31/05 PROXIM CORP DE 3.01,8.01,9.01 06/13/05 PSYCHIATRIC SOLUTIONS INC DE 7.01,9.01 06/14/05 PURE CYCLE CORP DE 5.02 06/15/05 QEP CO INC DE 4.02 06/09/05 QLOGIC CORP DE 1.01 06/09/05 RAMBUS INC DE 8.01 06/15/05 RAMP Series 2005-RS5 Trust DE 8.01,9.01 06/15/05 RAPTOR NETWORKS TECHNOLOGY INC 3.02,5.03,9.01 06/09/05 REALNETWORKS INC WA 1.01,1.02,9.01 06/09/05 REGIONS FINANCIAL CORP DE 7.01,9.01 06/15/05 RENAISSANCE MEDIA GROUP LLC DE 1.01,9.01 06/09/05 RENAL CARE GROUP INC DE 8.01,9.01 06/14/05 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 06/15/05 RESIDENTIAL ASSET SECURITIES CORP DE 8.01,9.01 06/15/05 REXNORD CORP DE 2.02,9.01 06/15/05 RICKS CABARET INTERNATIONAL INC TX 2.01,9.01 06/13/05 ROYALE ENERGY INC CA 8.01,9.01 06/13/05 RTW INC /MN/ MN 7.01,9.01 06/15/05 S&T BANCORP INC PA 4.01 06/15/05 SABR TRUST 2005-FR2 8.01,9.01 05/31/05 SAKS INC TN 8.01,9.01 06/14/05 SALIX PHARMACEUTICALS LTD 8.01,9.01 06/15/05 SALTON INC DE 7.01,9.01 06/15/05 SCHERING PLOUGH CORP NJ 7.01,9.01 06/14/05 SD STATE MEDICAL HOLDING CO INC SD 5.02 06/10/05 SECURED SERVICES INC DE 1.01,2.01,2.03,3.02,5.03,8.01,9.01 06/14/05 SEQUENOM INC DE 5.02 06/13/05 SERVICE CORPORATION INTERNATIONAL TX 8.01,9.01 06/15/05 SHARPER IMAGE CORP DE 8.01 06/15/05 SLM CORP DE 5.02 06/09/05 SLM Student Loan Trust 2003-1 DE 8.01,9.01 06/03/05 SPIRIT FINANCE CORP 7.01,9.01 06/14/05 SPSS INC DE 1.01,9.01 06/15/05 SRA INTERNATIONAL INC DE 1.01,8.01,9.01 06/09/05 STAGE STORES INC NV 5.02 06/09/05 STANDARD MANAGEMENT CORP IN 2.01,9.01 06/09/05 STATION CASINOS INC NV 8.01 06/13/05 STEELCLOUD INC VA 8.01,9.01 06/08/05 STRATUS SERVICES GROUP INC DE 1.01,2.01 06/10/05 STRUCTURED ADJUSTABLE RATE MORTGAGE L DE 8.01,9.01 06/13/05 STRUCTURED ADJUSTABLE RATE MORTGAGE L 8.01,9.01 06/13/05 Structured Asset Investment Loan Trus DE 8.01 06/14/05 AMEND STRUCTURED ASSET SECURITIES CORP II 8.01,9.01 06/13/05 Structured Asset Securities Corp Mort DE 5.01,7.01 06/13/05 STRUCTURED PROD CORP CORTS TR II FOR DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP CAST STEP UP DE 8.01,9.01 06/02/05 STRUCTURED PRODUCTS CORP CAST STEP UP DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP CASTSM STEP DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP CORTS TR II DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP CORTS TR IV DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP TIERS CORP B DE 8.01,9.01 06/01/05 STRUCTURED PRODUCTS CORP TIERS R INFL DE 8.01,9.01 06/01/05 SULPHCO INC NV 8.01,9.01 06/15/05 SYSCO CORP DE 1.01,1.02,5.02,9.01 06/14/05 TABATHA I INC CO 4.01,9.01 06/09/05 TAPESTRY PHARMACEUTICALS, INC DE 1.01,5.02,7.01,8.01,9.01 06/10/05 TECHNOLOGY FUNDING PARTNERS III L P DE 8.01,9.01 06/15/05 TECHNOLOGY FUNDING VENTURE PARTNERS I DE 8.01,9.01 06/15/05 TECHNOLOGY FUNDING VENTURE PARTNERS V DE 8.01,9.01 06/15/05 TIMELINE INC WA 2.02,9.01 06/15/05 TITAN INTERNATIONAL INC IL 8.01,9.01 06/15/05 TL ADMINISTRATION CORP DE 7.01,9.01 06/15/05 TOUCHSTONE APPLIED SCIENCE ASSOCIATES DE 2.02 06/15/05 TRACK DATA CORP DE 8.01 06/15/05 TRANSOCEAN INC E9 7.01,9.01 06/15/05 TRANSPRO INC DE 8.01,9.01 06/14/05 TreeHouse Foods, Inc. DE 7.01,9.01 06/14/05 TRIMAS CORP DE 2.02,9.01 06/15/05 TXU CORP /TX/ TX 7.01,8.01,9.01 06/14/05 U S ENERGY SYSTEMS INC DE 4.01,9.01 11/18/04 AMEND ULTRAGUARD WATER SYSTEMS CORP NV 8.01,9.01 06/15/05 UNISOURCE ENERGY CORP AZ 8.01 06/10/05 US BANCORP \DE\ DE 8.01,9.01 06/15/05 USA CAPITAL FIRST TRUST DEED FUND LLC NV 8.01,9.01 06/08/05 USAA AUTO OWNER TRUST 2005-1 8.01,9.01 06/15/05 VALERO L P DE 7.01,9.01 06/15/05 VANTAGEMED CORP DE 5.02,9.01 06/10/05 VECTREN CORP IN 8.01 06/14/05 VERTEX PHARMACEUTICALS INC / MA MA 8.01,9.01 06/15/05 VIEW SYSTEMS INC NV 3.03,9.01 05/17/05 VIROPHARMA INC DE 3.02 06/13/05 VISKASE COMPANIES INC DE 5.02 06/12/05 VITAL IMAGES INC MN 8.01 06/14/05 VSOURCE INC DE 1.01 06/14/05 WARREN RESOURCES INC MD 7.01,9.01 06/15/05 WASTE MANAGEMENT INC DE 2.06,7.01,9.01 06/13/05 WASTE SERVICES, INC. A6 7.01,9.01 06/15/05 WELLPOINT INC IN 7.01 06/15/05 WELLS GARDNER ELECTRONICS CORP IL 5.02,9.01 06/14/05 WELLS REAL ESTATE INVESTMENT TRUST IN DE 7.01,9.01 06/15/05 WESCO INTERNATIONAL INC DE 1.01,9.01 06/10/05 WESTAFF INC DE 8.01,9.01 06/10/05 WESTERN POWER & EQUIPMENT CORP DE 1.01,2.03,3.02,9.01 06/09/05 WILEY JOHN & SONS INC NY 7.01 06/14/05 WINDROSE MEDICAL PROPERTIES TRUST MD 5.02,7.01,9.01 06/10/05 WYNDHAM INTERNATIONAL INC DE 1.01,3.03,8.01,9.01 06/14/05 YAMAHA MOTOR RECEIVABLES CORP DE 8.01 06/15/05 YANKEE CANDLE CO INC 5.04 06/15/05 ZANETT INC DE 2.02,9.01 03/31/05 ZOMAX INC /MN/ MN 1.01,5.02,9.01 06/14/05 ZORAN CORP \DE\ DE 3.02 05