SEC NEWS DIGEST Issue 2005-157 August 16, 2005 COMMISSION ANNOUNCEMENTS RECEIPT OF NOTICE OF REGISTRATION The Commission acknowledges receipt of the CBOE Futures Exchange, LLC Form 1-N filed pursuant to Section 6(g) of the Securities Exchange Act of 1934 (File No. 10-136). Publication of the acknowledgement is expected in the Federal Register during the week of August 15. (Rel. 34- 52266) ENFORCEMENT PROCEEDINGS SETTLED ACTIONS AGAINST FORMER CHAIRMAN, FORMER CHIEF FINANCIAL OFFICER AND FORMER AUDIT ENGAGEMENT PARTNER OF FIRST AMERICAN HEALTH CONCEPTS, INC. On August 15, the Commission filed a settled civil action in federal district court against John Behrmann, the former Chairman of First American Health Concepts Inc., and Margaret Eardley, the company’s former Chief Financial Officer. First American, an Arizona vision care company, overstated its assets and net income in reports filed with the Commission for its 1999 fiscal year and the second quarter of its 2000 fiscal year by, primarily, overstating its accounts receivable. In 2001, Luxottica Group S.p.A., an Italian company, acquired First American; it is no longer a public company. The Commission also has issued orders in two related administrative proceedings against Eardley and John V. Back, Jr. (formerly of KPMG LLP), who was the audit engagement partner responsible for First American’s fiscal year 1999 audit. SEC Complaint The Commission’s complaint alleges that in October 1998, Behrmann learned from KPMG, First American’s independent auditors, that the company’s accounts receivable had not been reconciled for at least a year and were out of balance with the general ledger. At about the same time, Eardley, the company’s recently hired CFO, became aware of the accounting irregularity and also brought it to Behrmann’s attention. Rather than address the problem, Behrmann directed Eardley to focus on other unrelated projects and Eardley complied. On Oct. 19, 1999, Behrmann and Eardley signed First American’s 1999 Form 10-KSB filed with the Commission knowing that the accounts receivable ledgers and the general ledger had not been reconciled and without regard for whether this significant accounting issue would have a material impact on the company’s financial statements. The statements included with the filing, as signed by Behrmann and Eardley and filed with the Commission, overstated the company’s reported receivables by $892,000 or 59 percent. But for the overstatement, the company’s $693,000 reported pre-tax income for 1999 would have been a $199,000 loss. The Commission’s complaint further alleges that in early March 2000, KPMG was preparing a restatement of the company’s 1999 Form 10-KSB and the first quarter 2000 Form 10-QSB and recommended that the company obtain a five-day extension to file its second quarter 2000 Form 10-QSB because the financials for the second quarter would be affected by the restatement. At a March 13, 2000, Board of Directors meeting, Behrmann recommended that the Board ignore the KPMG recommendation and file the second quarter 10-QSB “as-is.” As a result, First American’s second quarter 2000 Form10-QSB filed with the Commission overstated income by 46 percent. SEC Settlement Behrmann, without admitting or denying the allegations in the complaint, consented to entry of a final judgment: (1) permanently enjoining him from violating Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5 and 13b2-1 thereunder, and from aiding and abetting violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder; (2) permanently barring him from serving as an officer or director of a public company; and (3) ordering him to pay a civil money penalty of $75,000. Behrmann also consented, without admitting or denying the Commission’s findings, to a permanent suspension from appearing or practicing before the Commission as an accountant pursuant to Rule 102(e) of the Commission's Rules of Practice in a related settled administrative proceeding to be instituted once the injunction against Behrmann is entered. Eardley, without admitting or denying the allegations in the complaint, consented to entry of a final judgment finding that she violated Section 13(b)(5) of the Exchange Act and ordering her to pay a civil money penalty of $25,000. In a related settled administrative proceeding, Eardley consented, without admitting or denying the Commission’s findings, to entry of a Commission order to cease and desist from committing or causing any violation and any future violation of Section 13(b)(5) of the Exchange Act, and from causing any violation and any future violation of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20 and 13a-1 thereunder. In a related settled administrative proceeding, John Back, the KPMG audit engagement partner responsible for the 1999 audit of First American, consented, without admitting or denying the Commission’s findings, to entry of a Commission order permanently denying him the privilege of practicing or appearing before the Commission as an accountant pursuant to Rule 102(e) of the Commission’s Rules of Practice. The Commission’s Order finds that Back knew, or should have known, that First American’s accounts receivable balances had not been reconciled and that neither Back, nor anyone he supervised, performed the work necessary to reconcile the balances in accordance with generally accepted auditing standards (GAAS). The Order finds that Back falsely represented that KPMG’s audit had been performed in accordance with GAAS and that First American’s financials complied with generally accepted accounting principles. As a result, the Commission found that Back engaged in improper professional conduct pursuant to Rule 102(e)(1)(ii) of the Commission’s Rules of Practice. (In the Matter of Margaret M. Eardley – Rel. 34-52257; AAE Rel. 2290; File No. 3-12012; In the Matter of John V. Back, Jr., CPA – Rel. 34-52258; AAE Rel. 2291; File No. 3-12013) [SEC v. John R. Behrmann and Margaret M. Eardley, Civil Action No. 1:05CV01640, D.D.C., JDB] (LR - 19336; AAE Rel. 2292) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES The Pacific Exchange filed a proposed rule change (SR-PCX- 2005-91) and Amendment No. 1 thereto to amend Exchange Rule 9.27 relating to Continuing Education for Registered Persons. The proposed rule change has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of August 15. A proposed rule change and Amendment Nos. 1, 2, and 3, thereto (SR-ISE- 2005-34) filed by the International Securities Exchange relating to fee changes has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of August 15. (Rel. 34-52250) A proposed rule change (SR-NYSE-2005-47) filed by the New York Stock Exchange relating to NYSE Rule 103.12 requiring specialists and clerks to record their time on the trading floor of the Exchange has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of August 15. (Rel. 34-52251) A proposed rule change (SR-Amex-2005-082) filed with the Commission by the American Stock Exchange relating to the extension of a pilot program that increases position and exercise limits for equity options and option on the Nasdaq-100 Tracking Stock has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of August 15. (Rel. 34-52260) A proposed rule change (SR-Phlx-2005-51) filed with the Commission by the Philadelphia Stock Exchange relating to the extension of a pilot program concerning option position limits has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of August 15. (Rel. 34-52261) A proposed rule change (SR-PCX-2005-95) filed with the Commission by the Pacific Stock Exchange to extend the PCX’s standard position and exercise limit pilot program has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of August 15. (Rel. 34-52263) A proposed rule change (SR-BSE-2005-37) filed with the Commission by the Boston Stock Exchange relating to its Boston Options Exchange trading rules regarding the extension of a pilot program that increases the standard position and exercise limits for certain options traded has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of August 15. (Rel. 34-52264) A proposed rule change (SR-ISE-2005-39) filed with the Commission by the International Securities Exchange relating to the extension of a pilot period to increase position limits and exercise limits for equity options and options on the Nasdaq-100 Tracking Stock has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of August 15. (Rel. 34-52265) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission noticed and granted accelerated approval to a proposed rule change (SR-CBOE-2005-56) and Amendments Nos. 1 and 2 thereto submitted by the Chicago Board Options Exchange under Rule 19b-4 of the Securities Exchange Act of 1934 to amend CBOE Rule 8.7 to extend for an additional six months its pilot program pertaining to market-maker quote sizes. Publication is expected in the Federal Register during the week of August 15. (Rel. 34-52256) PROPOSED RULE CHANGES The New York Stock Exchange filed a proposed rule change (SR-NYSE-2005- 54) under Rule 19b-4 of the Securities Exchange Act of 1934 to amend NYSE Rule 123C (Market on the Close Policy and Expiration Procedures) to eliminate the requirement to publish pre-opening market order imbalances on expiration Fridays. Publication of the proposal is expected in the Federal Register during the week of August 15. (Rel. 34-52255) A proposed rule change (SR-NYSE-2004-64) and Amendment Nos. 1 and 2 thereto relating to proposed changes to Exchange Rule 342 (“Offices – Approval, Supervision and Control”) has been filed by the New York Stock Exchange. Publication of the proposal is expected in the Federal Register during the week of August 15. (Rel. 34-52259) APPROVAL OF PROPOSED RULE CHANGE The Commission Approved a proposed rule change (SR-Phlx -2005-36) submitted under Rule 19b-4 of the Securities Exchange Act of 1934 by the Philadelphia Stock Exchange relating to an amendment to Phlx Rule 1023, “Specialist’s Transactions with Listed Company.” Publication of the order is expected in the Federal Register during the week of August 15. (Rel. 34-52254) 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 QUIDEL CORP /DE/, 10165 MCKELLAR CT, SAN DIEGO, CA, 92121, 8585521100 - 0 ($1,715,000.00) Equity, (File 333-127519 - Aug. 15) (BR. 01B) SB-2 Toro Ventures Inc., SUITE 232 2498 WEST 41ST AVENUE, VANCOUVER, A1, V6M 2A7, 604-269-6622 - 5,845,000 ($584,500.00) Equity, (File 333-127520 - Aug. 15) (BR. 09) S-3 DENDREON CORP, 3005 FIRST AVENUE, SEATTLE, WA, 98121, 206254545 - 0 ($68,500,000.00) Equity, (File 333-127521 - Aug. 15) (BR. 01A) SB-2 VOIP INC, 12330 SW 53RD STREET, SUITE 712, FT. LAUDERDALE, FL, 33330, 954-434-2000 - 15,372,245 ($15,833,412.00) Equity, (File 333-127522 - Aug. 15) (BR. 11C) S-8 WESTERN SIZZLIN CORP, 317 KIMBALL AVENUE NW, ROANOKE, VA, 24016, 5403453195 - 0 ($430,000.00) Equity, (File 333-127523 - Aug. 15) (BR. 05C) S-1 UNION DRILLING INC, 3117 WASHINGTON PIKE, BRIDGEVILLE, PA, 15017, 4122579390 - 0 ($150,000,000.00) Equity, (File 333-127525 - Aug. 15) (BR. 04) S-1 Crocs, Inc., 6273 MONARCH PARK PLACE, NIWOT, CO, 80503, 3034684260 - 0 ($145,000,000.00) Equity, (File 333-127526 - Aug. 15) (BR. 06) S-8 DERMA SCIENCES, INC., 214 CARNEGIE CENTER, SUITE 100, PRINCETON, NJ, 08540, 6095144744 - 5,287,655 ($5,023,272.25) Equity, (File 333-127527 - Aug. 15) (BR. 01A) S-8 Alpha Natural Resources, Inc., 406 WEST MAIN STREET, ABINGDON, VA, 24212, 276-619-4463 - 0 ($108,628,797.60) Equity, (File 333-127528 - Aug. 15) (BR. 04B) S-4 GSI GROUP INC, 1004 EAST ILLINOIS ST, ASSUMPTION, IL, 62510, 2172264421 - 0 ($110,000,000.00) Non-Convertible Debt, (File 333-127529 - Aug. 15) (BR. 10B) SB-2 AMERICAN SOUTHWEST HOLDINGS INC, C/O AMB, PLLC, 4225 N. BROWN AVENUE, SCOTTSDALE, AZ, 85251, 480-946-4006 - 57,556,856 ($2,877,842.80) Equity, (File 333-127530 - Aug. 15) (BR. 05A) S-8 PMC COMMERCIAL TRUST /TX, 17950 PRESTON RD, SUITE 600, DALLAS, TX, 75252, 972-349-3200 - 0 ($6,237,500.00) Equity, (File 333-127531 - Aug. 15) (BR. 08C) S-2 SYNTHETIC BLOOD INTERNATIONAL INC, 3189 AIRWAY AVENUE, BUILDING C, COSTA MESA, CA, 92626, 714-427-6363 - 0 ($5,100,381.00) Equity, (File 333-127532 - Aug. 15) (BR. 01C) SB-2 DRAGON INTERNATIONAL GROUP CORP., BLDG 14, SUITE A09, 29 DONGDU RD, INTERNATIONAL TRADING CENTER,, NINGBO, F4, 315000, 86-574-56169308 - 15,779,300 ($4,575,997.00) Equity, (File 333-127533 - Aug. 15) (BR. 09B) S-3 AMERICAN TECHNOLOGY CORP /DE/, 13114 EVENING CREEK DRIVE SOUTH, SAN DIEGO, CA, 92128, 6196792114 - 4,603,270 ($24,420,347.00) Equity, (File 333-127534 - Aug. 15) (BR. 11B) SB-2 Niteklubz International Inc, 638 MILLBANK, VANCOUVER, A1, V5Z4B7, 604-606-2030 - 0 ($200,000.00) Equity, (File 333-127535 - Aug. 15) (BR. 09) S-4 USG&E, Inc., 290 NW 165TH STREET, PENTHOUSE 5, NORTH MIAMI BEACH, FL, 33169, (305) 947-7880 - 0 ($16,990,066.00) Equity, (File 333-127538 - Aug. 15) (BR. 02) S-8 MBIA INC, 113 KING ST, ARMONK, NY, 10504, 914-273-4545 - 0 ($346,800,000.00) Equity, (File 333-127539 - Aug. 15) (BR. 01A) S-8 LENNOX INTERNATIONAL INC, 2140 LAKE PARK BLVD, RICHARDSON, TX, 75080, 972-497-5000 - 0 ($229,704,331.55) Equity, (File 333-127540 - Aug. 15) (BR. 06C) S-8 CERUS CORP, 2411 STANWELL DR, CONCORD, CA, 94520, 9252886000 - 0 ($8,521,500.00) Equity, (File 333-127541 - Aug. 15) (BR. 01A) S-8 INTERNATIONAL SPORTS & MEDIA GROUP INC, 8584887775 - 103,000,000 ($750,000.00) Equity, (File 333-127542 - Aug. 15) (BR. 05B) S-3 CNA FINANCIAL CORP, CNA PLZ, 235, CHICAGO, IL, 60685, 3128225000 - 0 ($1,500,000,000.00) Other, (File 333-127544 - Aug. 15) (BR. 01C) S-3 PSE&G Transition Funding II LLC, 80 PARK PLAZA, NEWARK, NJ, 07102, 973-430-7000 - 102,700,000 ($102,700,000.00) Asset-Backed Securities, (File 333-127545 - Aug. 15) (BR. ) S-3 BOOKHAM, INC., 2584 JUNCTION AVENUE, SAN JOSE, CA, 95134, (408) 919-1500 - 0 ($35,000,000.00) Equity, (File 333-127546 - Aug. 15) (BR. 10A) SB-2 Legend Motors Worldwide, Inc., 17322 WESTFIELD PARK ROAD, SUITE 400, LAGRANGE, IN, 46074, 317-867-5252 - 12,000,000 ($36,000,000.00) Equity, (File 333-127547 - Aug. 15) (BR. 09) S-8 ARCH COAL INC, CITY PLACE ONE STE 300, ARCH MINERAL CORP, ST LOUIS, MO, 63141, 3149942700 - 0 ($17,161,625.00) Equity, (File 333-127548 - Aug. 15) (BR. 04C) S-8 ENVIRONMENTAL SOLUTIONS WORLDWIDE INC, 335 CONNIE CRESCENT, CONCORD, A6, L4K 5R2, 905-695-4142 - 5,000,000 ($3,900,000.00) Other, (File 333-127549 - Aug. 15) (BR. 05A) S-8 OCEAN SHORE HOLDING CO, 1001 ASBURY AVENUE, OCEAN CITY, NJ, 08226, (800) 771-7990 - 601,123 ($6,961,005.00) Equity, (File 333-127550 - Aug. 15) (BR. 07) S-3 THERAGENICS CORP, 5203 BRISTOL INDUSTRIAL WAY, BUFORD, GA, 30518, 7702710233 - 1,885,370 ($6,146,306.00) Equity, (File 333-127551 - Aug. 15) (BR. 10C) S-8 SCORES HOLDING CO INC, 150 EAST 58TH STREET, SUITE, NEW YORK, NY, 10022, 212-421-8480 - 2,300,000 ($31,050.00) Equity, (File 333-127552 - Aug. 15) (BR. 05C) S-8 Multicell Technologies Inc., 55 ACCESS ROAD, SUITE 700, WARWICK, RI, 02886, (401)738-7560 - 7,000,000 ($7,964,800.00) Equity, (File 333-127553 - Aug. 15) (BR. 10B) S-8 DATATRAK INTERNATIONAL INC, 6150 PARKLAND BLVD, SUITE 100, MAYFIELD HEIGHTS, OH, 44124, 4404430082 - 350,000 ($5,883,500.00) Equity, (File 333-127554 - Aug. 15) (BR. 03B) SB-2 GLOBAL CONCEPTS, LTD., 501 BLOOMFIELD AVENUE, MONTCLAIR, NJ, 07042, 9732331233 - 109,128,517 ($14,514,092.76) Equity, (File 333-127555 - Aug. 15) (BR. 05A) S-3 INDYMAC MBS INC, 155 NORTH LAKE AVENUE, PASADENA, CA, 91101, 8006692300 - 26,812,602,804 ($26,812,602,804.00) Asset-Backed Securities, (File 333-127556 - Aug. 15) (BR. 05) S-8 Cyberkinetics Neurotechnology Systems, Inc., SUITE 240, 100 FOXBOROUGH BLVD., FOXBOROUGH, MA, 02035, 508-549-9981 - 0 ($1,353,334.00) Equity, (File 333-127557 - Aug. 15) (BR. 10A) S-8 CHEVRON CORP, 6001 BOLLINGER CANYON ROAD, SAN RAMON, CA, 94583, 925-842-1000 - 0 ($9,821,844.00) Equity, (File 333-127558 - Aug. 15) (BR. 04C) S-8 CHEVRON CORP, 6001 BOLLINGER CANYON ROAD, SAN RAMON, CA, 94583, 925-842-1000 - 0 ($28,094,187.00) Equity, (File 333-127559 - Aug. 15) (BR. 04C) S-8 CHEVRON CORP, 6001 BOLLINGER CANYON ROAD, SAN RAMON, CA, 94583, 925-842-1000 - 0 ($82,777,346.00) Equity, (File 333-127560 - Aug. 15) (BR. 04C) S-8 CHEVRON CORP, 6001 BOLLINGER CANYON ROAD, SAN RAMON, CA, 94583, 925-842-1000 - 0 ($4,687,764.00) Equity, (File 333-127561 - Aug. 15) (BR. 04C) S-8 AVIALL INC, 972-586-1000 - 1,500,000 ($52,455,000.00) Equity, (File 333-127562 - Aug. 15) (BR. 06A) S-8 CHEVRON CORP, 6001 BOLLINGER CANYON ROAD, SAN RAMON, CA, 94583, 925-842-1000 - 0 ($7,586,812.00) Equity, (File 333-127563 - Aug. 15) (BR. 04C) S-8 CHEVRON CORP, 6001 BOLLINGER CANYON ROAD, SAN RAMON, CA, 94583, 925-842-1000 - 0 ($13,198,408.00) Equity, (File 333-127564 - Aug. 15) (BR. 04C) S-8 CHEVRON CORP, 6001 BOLLINGER CANYON ROAD, SAN RAMON, CA, 94583, 925-842-1000 - 0 ($150,297,592.00) Equity, (File 333-127565 - Aug. 15) (BR. 04C) S-8 CHEVRON CORP, 6001 BOLLINGER CANYON ROAD, SAN RAMON, CA, 94583, 925-842-1000 - 0 ($104,500,967.00) Equity, (File 333-127566 - Aug. 15) (BR. 04C) S-8 CHEVRON CORP, 6001 BOLLINGER CANYON ROAD, SAN RAMON, CA, 94583, 925-842-1000 - 0 ($2,939,188.00) Equity, (File 333-127567 - Aug. 15) (BR. 04C) S-8 CHEVRON CORP, 6001 BOLLINGER CANYON ROAD, SAN RAMON, CA, 94583, 925-842-1000 - 0 ($1,203,583.00) Equity, (File 333-127568 - Aug. 15) (BR. 04C) S-8 CHEVRON CORP, 6001 BOLLINGER CANYON ROAD, SAN RAMON, CA, 94583, 925-842-1000 - 0 ($93,680.00) Equity, (File 333-127569 - Aug. 15) (BR. 04C) S-8 CHEVRON CORP, 6001 BOLLINGER CANYON ROAD, SAN RAMON, CA, 94583, 925-842-1000 - 0 ($32,825.00) Equity, (File 333-127570 - Aug. 15) (BR. 04C) SB-2 KONIGSBERG CORP, 435 MARTIN STREET, SUITE 3220, BLAINE, WA, 98230, 360-332-3462 - 9,400,000 ($188,000.00) Equity, (File 333-127571 - Aug. 15) (BR. ) S-3 WFS RECEIVABLES CORP 3, 23 PASTEUR, IRVINE, CA, 92618, 949-753-3024 - 0 ($4,300,000,000.00) Asset-Backed Securities, (File 333-127572 - Aug. 15) (BR. 05) 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 AAIPHARMA INC DE 4.01 08/09/05 ABIOMED INC DE 1.01 08/10/05 ABLE ENERGY INC DE 1.01,8.01,9.01 07/27/05 ABLEAUCTIONS COM INC FL 2.02,9.01 08/15/05 ACCELLENT CORP. CO 5.02 08/10/05 ACE SECURITIES CORP DE 8.01,9.01 08/11/05 ACTIVEWORLDS COM INC 4.02 08/09/05 ACUSPHERE INC DE 2.02,9.01 08/15/05 Advanced BioPhotonics Inc. DE 8.01 08/10/05 ADVANCED MARKETING SERVICES INC DE 1.01,3.03,9.01 08/09/05 ADVANCED PHOTONIX INC DE 2.02,9.01 08/15/05 AGILENT TECHNOLOGIES INC DE 2.02,9.01 08/15/05 AGILENT TECHNOLOGIES INC DE 1.01,2.05,9.01 08/12/05 AIR METHODS CORP DE 1.01 08/10/05 ALEXION PHARMACEUTICALS INC DE 1.01,8.01,9.01 08/11/05 ALLIANCE LAUNDRY HOLDINGS LLC 2.02,9.01 08/10/05 ALLIANCE ONE INTERNATIONAL, INC. VA 2.02,9.01 08/15/05 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE 7.01,9.01 08/15/05 AMBASSADORS GROUP INC DE 8.01,9.01 08/12/05 AMCORE FINANCIAL INC NV 5.02,9.01 08/15/05 AMERICAN CLAIMS EVALUATION INC NY 2.02,9.01 08/15/05 AMERICAN ELECTRIC POWER CO INC NY 7.01 08/15/05 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE 8.01,9.01 08/15/05 AMERICAN UNITED GLOBAL INC DE 1.01,9.01 08/09/05 Ameriquest Mortgage Securities Inc., DE 9.01 07/14/05 Ameriquest Mortgage Securities Inc., DE 2.01,9.01 07/14/05 AMICI VENTURES INC NY 2.01,9.01 08/15/05 AMEND AmNet Mortgage, Inc. MD 1.01,9.01 08/09/05 AmNet Mortgage, Inc. MD 2.02,9.01 08/15/05 AMS HEALTH SCIENCES INC OK 1.01,5.02 08/09/05 ANALEX CORP NY 5.02 08/15/05 APOGEE TECHNOLOGY INC DE 1.01,2.03,3.02,9.01 08/09/05 APPLE COMPUTER INC CA 1.01 08/09/05 ARC WIRELESS SOLUTIONS INC UT 2.02,9.01 08/15/05 ARK RESTAURANTS CORP NY 2.02,9.01 08/12/05 AROTECH CORP DE 2.02,9.01 08/15/05 ARTESIAN RESOURCES CORP DE 4.01,9.01 08/09/05 ATRIUM COMPANIES INC DE 7.01,9.01 08/11/05 ATWOOD OCEANICS INC TX 7.01 08/15/05 AVANIR PHARMACEUTICALS CA 2.02,9.01 08/15/05 AVNET INC NY 9.01 07/05/05 AXM PHARMA INC 2.01,9.01 08/15/05 BA MASTER CREDIT CARD TRUST / 9.01 08/15/05 BAKER MICHAEL CORP PA 2.02,9.01 08/10/05 BALLY TOTAL FITNESS HOLDING CORP DE 1.01,5.02,8.01,9.01 08/12/05 Banc of America Commercial Mortgage I DE 8.01,9.01 08/10/05 Banc of America Commercial Mortgage I DE 8.01,9.01 08/10/05 BANK OF NEW YORK CO INC NY 5.02,9.01 08/15/05 BARRY R G CORP /OH/ OH 2.02,9.01 08/15/05 Bear Stearns ALT-A Trust, Series 2005 DE 8.01,9.01 07/29/05 Bear Stearns ARM Trust 2005-7 DE 9.01 07/29/05 Bear Stearns ARM Trust 2005-7 DE 9.01 07/29/05 BEAR STEARNS ARM TRUST, MORTGAGE PASS DE 9.01 07/01/05 BEAR STEARNS ASSET BACKED SEC TR ASSE 9.01 07/27/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 08/15/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01 08/10/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01 08/10/05 Bear Stearns Asset Backed Securities DE 8.01 08/10/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 07/29/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 07/01/05 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 08/11/05 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 08/15/05 BENTLEY PHARMACEUTICALS INC DE 8.01 08/15/05 BEXIL CORP MD 2.02,9.01 06/30/05 BI-OPTIC VENTURES INC 7.01 08/10/05 BIG 5 SPORTING GOODS CORP DE 3.01,8.01,9.01 08/12/05 BLACK BOX CORP DE 1.01 08/09/05 BLONDER TONGUE LABORATORIES INC DE 2.02,9.01 08/15/05 BLUE COAT SYSTEMS INC DE 5.02 08/10/05 BLUE RIDGE PAPER PRODUCTS INC 2.02,9.01 08/15/05 BONGIOVI ENTERTAINMENT INC NV 4.01,9.01 08/02/05 AMEND BOSTON SCIENTIFIC CORP DE 1.01,9.01 08/12/05 BRIGGS & STRATTON CORP WI 1.01,5.02,9.01 08/09/05 BRINX RESOURCES LTD 1.01,5.02,9.01 08/09/05 BROOKE CORP KS 8.01,9.01 08/15/05 BSI2000 INC DE 1.02,9.01 08/15/05 CANTERBURY PARK HOLDING CORP MN 2.02,9.01 08/12/05 CAPCO ENERGY INC CO 5.02,9.01 08/01/05 CARMAX AUTO OWNER TRUST 2005-1 DE 8.01,9.01 08/15/05 CASEYS GENERAL STORES INC IA 7.01 08/15/05 CBRL GROUP INC TN 7.01,9.01 08/15/05 CCH II LLC 1.01,5.02,9.01 08/09/05 CCO HOLDINGS LLC 1.01,5.02,9.01 08/09/05 Celanese CORP DE 2.02,9.01 08/09/05 CELSION CORP MD 5.02 08/12/05 CFC INTERNATIONAL INC DE 2.02,8.01,9.01 06/30/05 CHANNELL COMMERCIAL CORP DE 2.02 08/15/05 CHARTER COMMUNICATIONS HOLDINGS LLC DE 1.01,5.02,9.01 08/09/05 CHARTER COMMUNICATIONS INC /MO/ DE 1.01,5.02,9.01 08/09/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 08/10/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 9.01 08/15/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 08/15/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 08/15/05 CHINA GRANITE CORP NV 8.01 08/15/05 CHINA SPORTS & ENTERTAINMENT, LTD. NV 5.02 08/08/05 CHRISTOPHER & BANKS CORP DE 1.01,9.01 07/27/05 CHRISTOPHER & BANKS CORP DE 1.01 02/08/05 CIBER INC DE 8.01,9.01 08/15/05 CINCINNATI FINANCIAL CORP OH 7.01,9.01 08/15/05 CIROND CORP NV 5.02 08/09/05 CITIBANK OMNI-S MASTER TRUST 8.01,9.01 08/15/05 CITIBANK SOUTH DAKOTA N A DE 8.01 07/26/05 CITIBANK SOUTH DAKOTA N A DE 8.01 07/26/05 CITIBANK SOUTH DAKOTA N A DE 8.01 07/26/05 CITIZENS BANCSHARES CORP /GA/ GA 2.02,2.06,9.01 08/15/05 CLINICAL DATA INC DE 2.02 08/15/05 CNB BANCORP INC /NY/ NY 8.01,9.01 08/15/05 COFFEE HOLDING CO INC NV 5.02 08/11/05 COGENT COMMUNICATIONS GROUP INC 2.02,9.01 08/12/05 AMEND COGNITRONICS CORP NY 2.02,7.01 08/15/05 COLLEGE LOAN CORP TRUST I DE 8.01,9.01 07/31/05 Collegiate Funding Services Education 8.01,9.01 07/31/05 Collegiate Funding Services Education DE 8.01,9.01 07/31/05 COLONIAL COMMERCIAL CORP NY 2.02,9.01 08/15/05 COMMERCIAL FEDERAL CORP NE 8.01 08/10/05 COMMONWEALTH BIOTECHNOLOGIES INC VA 1.01,9.01 08/12/05 CONSOLIDATED CAPITAL PROPERTIES IV CA 4.02 08/15/05 CONSOLIDATED GRAPHICS INC /TX/ TX 7.01,9.01 08/15/05 CORPORATE REALTY INCOME FUND I L P DE 2.03,9.01 08/09/05 CORTEX PHARMACEUTICALS INC/DE/ DE 2.02,9.01 08/15/05 CREATIVE COMPUTER APPLICATIONS INC CA 7.01,9.01 08/15/05 CREDITRISKMONITOR COM INC NV 2.02,9.01 08/15/05 CYPRESS SEMICONDUCTOR CORP /DE/ DE 5.02,9.01 08/15/05 CYTORI THERAPEUTICS, INC. DE 2.02,9.01 08/15/05 CYTORI THERAPEUTICS, INC. DE 1.01,5.02 08/10/05 CYTRX CORP DE 2.02,9.01 08/15/05 DAZZLING INVESTMENTS INC NV 8.01 08/15/05 DEUTSCHE ALT-A SECURITIES INC 8.01,9.01 08/05/05 DIAMOND TRIUMPH AUTO GLASS INC DE 2.02,9.01 08/15/05 DIGIMARC CORP DE 4.01,9.01 08/09/05 AMEND Digital Realty Trust, Inc. MD 9.01 08/09/05 AMEND DIGITAL RECORDERS INC NC 2.02,7.01,9.01 08/15/05 DISCOVER CARD MASTER TRUST I DE 8.01 07/31/05 DISCOVERY LABORATORIES INC /DE/ DE 8.01,9.01 08/15/05 DOBSON COMMUNICATIONS CORP OK 1.01,8.01,9.01 08/12/05 Dolby Laboratories, Inc. DE 7.01,9.01 08/15/05 DOR BIOPHARMA INC DE 2.02,9.01 08/15/05 DUANE READE HOLDINGS INC 9.01 08/04/05 DWANGO NORTH AMERICA CORP NV 2.02,5.02,9.01 08/15/05 DYNEX CAPITAL INC VA 9.01 06/30/05 Eagle Bulk Shipping Inc. 2.02 08/15/05 EASTERN AMERICAN NATURAL GAS TRUST DE 9.01 08/15/05 EASTMAN KODAK CO NJ 8.01,9.01 08/11/05 EBS LITIGATION LLC DE 7.01 08/15/05 EBS PENSION LLC DE 7.01 08/15/05 ECC Capital CORP 1.01,9.01 08/09/05 ECHOSTAR COMMUNICATIONS CORP NV 8.01,9.01 08/08/05 ELAMEX SA DE CV 2.02,9.01 08/15/05 ELECTRIC CITY CORP DE 2.02,9.01 08/15/05 ELECTRONIC CONTROL SECURITY INC NJ 9.01 03/04/05 AMEND ELECTRONICS FOR IMAGING INC DE 2.01,9.01 06/02/05 AMEND EMERITUS CORP\WA\ WA 2.02 08/10/05 Emrise CORP DE 1.01,1.02,2.03 07/08/05 ENCLAVES GROUP INC DE 1.01,3.02,9.01 08/09/05 ENSCO INTERNATIONAL INC DE 7.01,9.01 08/15/05 ENTRAVISION COMMUNICATIONS CORP DE 8.01,9.01 08/09/05 EPLUS INC DE 2.02 08/15/05 ESCHELON TELECOM INC 2.02,9.01 08/09/05 EVANS BOB FARMS INC DE 2.02,9.01 08/15/05 EVCI Career Colleges Holding Corp DE 1.01 08/15/05 EXCHANGE BANCSHARES INC OH 5.02,9.01 08/15/05 EXELON CORP PA 8.01 08/11/05 Expedia, Inc. 1.01,2.01,5.01,5.02,5.03,9.01 08/09/05 Extra Space Storage Inc. MD 2.02,9.01 08/15/05 FAMILY HOME HEALTH SERVICES, INC. NV 4.01,9.01 01/17/05 AMEND FARMER BROTHERS CO CA 8.01 08/15/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 08/15/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 08/15/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 08/15/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 08/15/05 FBR Securitization, Inc. 8.01,9.01 08/15/05 FC BANC CORP OH 8.01,9.01 08/15/05 FCStone Group, Inc. IA 7.01,8.01,9.01 08/15/05 FIRST BANCORP /NC/ NC 4.01,9.01 07/26/05 AMEND FIRST CHOICE HEALTH NETWORK INC WA 5.02 07/01/05 FIRST COMMUNITY BANCORP /CA/ CA 8.01,9.01 08/12/05 FIRST DATA CORP DE 8.01 08/11/05 FIRST DATA CORP DE 2.06,8.01 08/09/05 FIRST FEDERAL BANCSHARES INC /DE DE 2.02,9.01 08/12/05 FIRST FINANCIAL CORP /TX/ TX 1.01,9.01 08/09/05 FIRST INTERSTATE BANCSYSTEM INC MT 8.01 08/15/05 FIRST MARBLEHEAD CORP 1.01,5.02 08/09/05 FIRST WEST VIRGINIA BANCORP INC WV 2.02,9.01 08/12/05 FIRSTBANK NW CORP WA 2.02,9.01 08/15/05 FIRSTFED BANCORP INC DE 2.02,4.02 08/10/05 FISHER COMMUNICATIONS INC WA 1.01,9.01 08/09/05 FIVE STAR QUALITY CARE INC 7.01 08/15/05 FLANDERS CORP NC 8.01 08/15/05 FLEET CREDIT CARD MASTER TRUST II NY 9.01 08/15/05 FOAMEX INTERNATIONAL INC DE 8.01,9.01 08/15/05 FOREST OIL CORP NY 8.01 08/15/05 FRANKLIN CREDIT MANAGEMENT CORP/DE/ DE 2.02,9.01 08/15/05 GAINSCO INC TX 5.03,9.01 08/09/05 GASEL TRANSPORTATION LINES INC OH 2.02,9.01 08/12/05 GATEWAY INC DE 2.02,9.01 08/15/05 GE COMM MORT PASS THROUGH CERT SERIES DE 8.01,9.01 08/10/05 GENESEE & WYOMING INC DE 9.01 06/01/05 AMEND GENUINE PARTS CO GA 8.01,9.01 08/15/05 GEOGLOBAL RESOURCES INC DE 9.01 08/15/05 GILLETTE CO DE 8.01 08/15/05 GLENAYRE TECHNOLOGIES INC DE 9.01 05/31/05 AMEND GLENBOROUGH REALTY TRUST INC MD 2.01,9.01 08/11/05 GLOBAL CONCEPTS, LTD. CO 1.01,1.02,9.01 08/14/05 GLOBAL ENERGY INC NV 4.01,9.01 05/03/05 GLOBAL ENERGY INC NV 4.01,9.01 05/03/05 AMEND GLOBAL GOLD CORP DE 1.01,2.01,9.01 08/15/05 GMAC Commercial Mortgage Securities, DE 8.01,9.01 08/10/05 GOLDFIELD CORP DE 2.02,9.01 08/15/05 Grande Communications Holdings, Inc. DE 2.02,9.01 08/15/05 Grant Life Sciences, Inc. NV 5.02 08/10/05 Green Mountain Capital Inc. 5.01,5.02,9.01 08/11/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 08/12/05 GTSI CORP DE 1.01 08/10/05 H&R BLOCK INC MO 1.01 08/10/05 HALIFAX CORP VA 2.02,9.01 08/15/05 HARDINGE INC NY 1.01,9.01 08/09/05 HARTE HANKS INC DE 1.01,2.03,9.01 08/12/05 HARTFORD LIFE INSURANCE CO CT 9.01 08/15/05 HARVEST NATURAL RESOURCES INC DE 7.01,9.01 08/15/05 HAWAIIAN HOLDINGS INC DE 2.01,8.01 06/01/05 AMEND HEALTHAXIS INC PA 5.02 08/10/05 HEALTHAXIS INC PA 2.02,9.01 08/15/05 HEARTLAND PARTNERS L P DE 2.02,9.01 08/15/05 HERSHA HOSPITALITY TRUST MD 2.01,7.01,9.01 08/09/05 HESKA CORP DE 2.02,9.01 06/30/05 HYUNDAI ABS FUNDING CORP DE 8.01,9.01 08/15/05 IAC/INTERACTIVECORP DE 1.01,2.01,9.01 08/09/05 IMAGEWARE SYSTEMS INC CA 2.02,9.01 08/11/05 IMPAC MORTGAGE HOLDINGS INC MD 4.01,9.01 08/09/05 IN VERITAS MEDICAL DIAGNOSTICS, INC. CO 4.02,9.01 07/21/05 INDUSTRIAL MINERALS INC DE 8.01 08/15/05 INDYMAC MBS INC 8.01,9.01 08/12/05 INDYMAC MBS INC 8.01,9.01 08/11/05 INDYMAC MBS INC 8.01,9.01 08/12/05 INDYMAC MBS INC 8.01,9.01 08/12/05 INSIGHT HEALTH SERVICES HOLDINGS CORP 1.01,9.01 08/10/05 INSIGNIA SOLUTIONS PLC 2.02,9.01 08/10/05 INSITE VISION INC DE 2.02,9.01 08/15/05 INTEGRITY MUTUAL FUNDS INC ND 2.03 08/15/05 INTER PARFUMS INC DE 2.03 08/15/05 INTER TEL INC AZ 8.01,9.01 08/12/05 INTERMET CORP GA 8.01,9.01 08/12/05 INTERNATIONAL ASSETS HOLDING CORP DE 2.02,7.01,9.01 08/15/05 INTERPUBLIC GROUP OF COMPANIES, INC. DE 1.01,9.01 08/11/05 INTERVIDEO INC CA 2.02,9.01 08/15/05 INTEVAC INC CA 7.01,9.01 08/15/05 INTRAOP MEDICAL CORP 2.01,3.02,5.01,5.02,9.01 03/09/05 AMEND INVESTORS CAPITAL HOLDINGS LTD MA 7.01,9.01 08/15/05 iPCS, INC DE 2.02,9.01 08/15/05 IPEX, INC NV 1.01,5.02,9.01 08/09/05 IRIS INTERNATIONAL INC DE 9.01 06/03/05 AMEND IsoRay, Inc. MN 5.02,9.01 08/12/05 AMEND Ispat Inland L.P. DE 8.01,9.01 08/09/05 iVOW, Inc. DE 2.02,9.01 08/15/05 iVOW, Inc. DE 5.02,9.01 08/15/05 J JILL GROUP INC DE 5.02 08/15/05 JMAR TECHNOLOGIES INC DE 2.02,7.01,9.01 08/15/05 JOHNSONDIVERSEY HOLDINGS INC DE 8.01,9.01 08/12/05 JPMorgan Chase Commercial Mortgage Se DE 8.01,9.01 08/12/05 K&F INDUSTRIES INC DE 2.02,9.01 08/15/05 KATY INDUSTRIES INC DE 5.02 07/15/05 AMEND KEITHLEY INSTRUMENTS INC OH 7.01 08/09/05 KMG America CORP VA 2.02 08/15/05 KOPPERS INC PA 2.02,9.01 08/12/05 KOSAN BIOSCIENCES INC CA 8.01,9.01 08/15/05 LARGE SCALE BIOLOGY CORP DE 2.02,9.01 08/09/05 LBI MEDIA HOLDINGS INC 2.02,9.01 08/15/05 LEVITT CORP FL 2.03 08/09/05 Long Beach Acceptance Auto Receivable 8.01,9.01 08/15/05 LOWES COMPANIES INC NC 2.02,9.01 08/15/05 LUCILLE FARMS INC DE 2.02,9.01 08/15/05 LUMENIS LTD 2.02,9.01 08/15/05 MAGNUM DIOR RESOURCES INC 4.01,9.01 08/12/05 MANTECH INTERNATIONAL CORP DE 2.01,9.01 05/31/05 AMEND MARSH & MCLENNAN COMPANIES, INC. DE 8.01,9.01 08/12/05 MATRIX SERVICE CO DE 2.02,9.01 08/15/05 MATRIXONE INC DE 3.01 08/11/05 MAXTOR CORP DE 1.01,2.03,3.02,8.01,9.01 08/09/05 MAXTOR CORP DE 8.01,9.01 08/15/05 MBNA AMERICA BK NAT ASSOC MBNA MASTER 8.01,9.01 07/31/05 MBNA AMERICA BK NAT ASSOC MBNA MASTER 8.01,9.01 07/31/05 MBNA CORP MD 8.01 07/31/05 MED-EMERG INTERNATIONAL INC 2.02 08/15/05 MEDICAL STAFFING NETWORK HOLDINGS INC DE 8.01,9.01 08/15/05 MEDICINOVA INC DE 2.02,7.01,9.01 08/15/05 MEDICSIGHT INC DE 3.02,5.02 08/05/05 MESA OFFSHORE TRUST TX 7.01,9.01 08/15/05 META FINANCIAL GROUP INC DE 2.02,2.06,9.01 08/12/05 MEXICAN RESTAURANTS INC TX 2.02,9.01 08/15/05 MILLENNIUM BANKSHARES CORP VA 2.02,9.01 08/12/05 MINDEN BANCORP INC 2.02,9.01 08/12/05 MIVA, INC. DE 1.01,7.01,9.01 08/15/05 MODTECH HOLDINGS INC CA 2.04 08/15/05 MOOG INC NY 8.01,9.01 08/15/05 Morgan Stanley Capital I Trust 2005 T DE 8.01,9.01 08/15/05 MORGAN STANLEY DEAN WITTER CAPITAL I DE 8.01,9.01 08/12/05 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 06/30/05 MORTGAGE PASS-THROUGH CERTIFICATES, S DE 9.01 07/29/05 MortgageIT Holdings, Inc. MD 2.02,9.01 08/10/05 MORTON INDUSTRIAL GROUP INC GA 2.02,9.01 08/15/05 MQ ASSOCIATES INC 1.01,2.02,2.03,8.01,9.01 08/15/05 MTI TECHNOLOGY CORP DE 2.02,9.01 08/15/05 MTM Technologies, Inc. NY 2.02,5.02,9.01 08/15/05 NASH FINCH CO DE 1.01 08/10/05 NATIONAL DENTEX CORP /MA/ MA 1.01 08/09/05 NATIONAL DIVERSIFIED SERVICES INC DE 1.01,2.01,3.02,9.01 08/09/05 National Interstate CORP OH 2.02,9.01 08/15/05 NATIONAL WATERWORKS INC 8.01,9.01 08/15/05 NAVARRE CORP /MN/ MN 1.01,5.02,9.01 08/11/05 NEPHROS INC DE 2.02,9.01 08/15/05 NEUROCRINE BIOSCIENCES INC CA 1.01 08/12/05 NEW FRONTIER ENERGY INC CO 7.01,9.01 08/15/05 NEW RIVER PHARMACEUTICALS INC VA 2.02,9.01 08/12/05 NEWARK GROUP, INC NJ 1.01,2.03,9.01 08/10/05 NewPage CORP DE 2.02,9.01 08/15/05 NEXEN INC A0 9.01 08/09/05 NEXT INC/TN DE 2.01 08/12/05 NORCROSS SAFETY PRODUCTS LLC DE 2.02,9.01 08/12/05 North Atlantic Holding Company, Inc. DE 4.02 08/11/05 NORTH ATLANTIC TRADING CO INC NY 4.02 08/11/05 NORTHFIELD LABORATORIES INC /DE/ DE 5.03,9.01 08/15/05 OCEAN WEST HOLDING CORP DE 3.02,5.03 08/12/05 OFFSHORE LOGISTICS INC DE 7.01,9.01 08/11/05 Onyx Acceptance Owner Trust 2005-A DE 8.01,9.01 08/15/05 Onyx Acceptance Owner Trust 2005-B DE 8.01,9.01 08/15/05 OPTION CARE INC/DE DE 2.02,9.01 08/09/05 ORIGEN FINANCIAL INC DE 2.02 08/10/05 ORION HEALTHCORP INC DE 2.02,9.01 08/15/05 OSULLIVAN INDUSTRIES HOLDINGS INC DE 1.01,9.01 08/12/05 OSULLIVAN INDUSTRIES INC DE 1.01,9.01 08/12/05 OVERLAND STORAGE INC CA 2.02,9.01 08/15/05 OVERLAND STORAGE INC CA 8.01 07/18/05 AMEND PALMSOURCE INC DE 9.01 05/23/05 AMEND PARTY CITY CORP DE 1.01 08/10/05 PAXSON COMMUNICATIONS CORP DE 1.01 08/12/05 PENN OCTANE CORP DE 3.01 08/09/05 PENTON MEDIA INC DE 7.01,9.01 08/15/05 PEOPLES OHIO FINANCIAL CORP OH 8.01 08/15/05 PETROLEUM DEVELOPMENT CORP NV 8.01,9.01 08/15/05 PFSWEB INC DE 2.02 08/15/05 PHILADELPHIA CONSOLIDATED HOLDING COR PA 8.01,9.01 08/11/05 PINNACLE AIRLINES CORP DE 8.01,9.01 08/12/05 PIONEER COMPANIES INC DE 2.02,9.01 08/12/05 PIONEER NATURAL RESOURCES CO DE 5.02,9.01 08/10/05 PIONEER OIL & GAS UT 8.01 08/15/05 PLY GEM HOLDINGS INC DE 2.02,9.01 08/15/05 POGO PRODUCING CO DE 1.01 08/09/05 POST PROPERTIES INC GA 1.01,9.01 08/10/05 POWER2SHIP INC NV 7.01,9.01 08/15/05 PRECIS INC OK 2.02,9.01 08/15/05 PRIME MORTGAGE TRUST, MORTGAGE PASS-T 8.01 08/10/05 Prime Mortgage Trust, Mortgage Pass-T DE 8.01 08/10/05 PRIME RECEIVABLES CORP DE 8.01,9.01 08/15/05 PRISM SOFTWARE CORP DE 2.03,9.01 06/30/05 PRO TECH COMMUNICATIONS INC FL 2.02,9.01 08/09/05 Propex Fabrics Inc. DE 2.02,9.01 08/15/05 PROVIDIAN FINANCIAL CORP DE 8.01 07/31/05 PUBLIC MEDIA WORKS INC 5.02 08/09/05 QCR HOLDINGS INC DE 1.01,9.01 08/15/05 QUADRAMED CORP DE 1.01,2.02,5.02,9.01 08/09/05 QUEPASA CORP NV 8.01 08/15/05 QUEPASA CORP NV 8.01 08/15/05 QUEST OIL CORP NV 1.01,5.02,8.01,9.01 08/01/05 RADIUM VENTURES INC NV 5.03,9.01 06/03/05 AMEND RADNOR HOLDINGS CORP DE 2.02,9.01 08/15/05 RASC Series 2005-KS7 Trust DE 8.01,9.01 08/15/05 RBC Bearings INC 1.01,5.03,9.01 08/15/05 REDDY ICE HOLDINGS INC DE 1.01,8.01 08/09/05 RELIANT ENERGY INC DE 2.06,9.01 08/12/05 RENAISSANCE MEDIA GROUP LLC DE 1.01,5.02,9.01 08/09/05 REPTRON ELECTRONICS INC FL 2.02,9.01 08/15/05 RESMED INC DE 8.01,9.01 08/10/05 ROHM & HAAS CO DE 8.01,9.01 08/15/05 ROYALE ENERGY INC CA 2.02,9.01 08/12/05 SAFECO CORP WA 5.02,9.01 08/11/05 SAFECO CORP WA 5.02 07/15/05 AMEND Safety Products Holdings, Inc. DE 2.02,9.01 08/12/05 SANDERS MORRIS HARRIS GROUP INC TX 8.01,9.01 08/15/05 SANTARUS INC DE 2.02,9.01 08/15/05 SAVIENT PHARMACEUTICALS INC DE 2.02,9.01 08/09/05 SAVOY RESOURCES CORP CO 4.01,9.01 08/04/05 SCBT FINANCIAL CORP SC 5.02 08/12/05 SCOLR Pharma, Inc. DE 2.02,9.01 08/12/05 SEGMENTZ INC DE 2.01,9.01 08/15/05 SEGMENTZ INC DE 2.02,9.01 08/15/05 SELECTICA INC DE 4.01,9.01 08/09/05 SENTIGEN HOLDING CORP DE 2.02,9.01 08/15/05 SEQUA CORP /DE/ DE 5.02,9.01 08/15/05 SFBC INTERNATIONAL INC DE 1.01 08/11/05 SILICON STORAGE TECHNOLOGY INC CA 1.01,9.01 08/11/05 SL INDUSTRIES INC NJ 2.02,5.02,9.01 08/10/05 SLC Student Loan Trust 2005-1 DE 8.01,9.01 07/31/05 SMART ONLINE INC 2.02 08/15/05 SMITH & WESSON HOLDING CORP NV 2.02,9.01 08/15/05 SoftBrands, Inc. DE 2.02,9.01 08/15/05 SONUS NETWORKS INC DE 1.01,5.02,9.01 08/15/05 SOUTHERN CONNECTICUT BANCORP INC CT 5.05 08/09/05 SPARTAN STORES INC MI 1.01 08/10/05 SPORTS RESORTS INTERNATIONAL INC MI 3.01,9.01 08/09/05 Standard Aero Holdings Inc. DE 2.02,7.01,9.01 08/15/05 STARBUCKS CORP WA 1.01,2.03,9.01 08/12/05 STEAK & SHAKE CO IN 2.02,9.01 07/06/05 STEN CORP MN 2.02,9.01 06/30/05 STONEMOR PARTNERS LP DE 2.02 08/15/05 STRATEGIC DISTRIBUTION INC DE 2.02 08/12/05 STRUCTURED ADJUSTABLE RATE MORTGAGE DE 8.01,9.01 06/27/05 AMEND Structured Asset Mortgage Investments DE 9.01 07/29/05 Structured Asset Mortgage Investments DE 9.01 07/29/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 08/11/05 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 07/31/05 SUN HYDRAULICS CORP FL 2.02,9.01 08/10/05 SUNSET FINANCIAL RESOURCES INC 2.02,9.01 08/15/05 SYNIVERSE HOLDINGS INC DE 1.01,8.01,9.01 08/15/05 SYSCO CORP DE 2.02,9.01 08/15/05 TAITRON COMPONENTS INC CA 2.02 08/15/05 TARGET CORP MN 5.02 08/12/05 TASCO INTERNATIONAL INC DE 5.02 08/11/05 TASKER CAPITAL CORP NV 4.02 03/31/05 TDS TELEMEDICINE INC NY 8.01 08/15/05 TELULAR CORP DE 8.01,9.01 08/15/05 TENNANT CO MN 5.02,9.01 08/11/05 TERCICA INC DE 8.01,9.01 08/14/05 TEREX CORP DE 8.01,9.01 08/15/05 TOREADOR RESOURCES CORP DE 2.03,3.02 08/10/05 TRAILER BRIDGE INC 2.02,9.01 08/04/05 TRANS INDUSTRIES INC DE 2.02,9.01 08/15/05 TRANS LUX CORP DE 8.01,9.01 08/12/05 TRANSACTION SYSTEMS ARCHITECTS INC DE 1.01,9.01 08/10/05 TRANSOCEAN INC E9 7.01,9.01 08/15/05 TRESTLE HOLDINGS INC DE 2.02 08/15/05 TRI-CONTINENTAL CORP MD 7.01,9.01 08/15/05 TRIBUNE CO DE 1.01,8.01,9.01 08/10/05 TRIMERIS INC DE 8.01 08/09/05 TRINITY ENERGY RESOURCES INC 7.01,9.01 07/21/05 Trinsic, Inc. DE 2.02 08/15/05 TRM CORP OR 2.02,9.01 08/11/05 TRUMP ENTERTAINMENT RESORTS, INC. DE 2.02,7.01,9.01 08/15/05 TRUSTREET PROPERTIES INC MD 5.03,9.01 08/11/05 TRUSTREET PROPERTIES INC MD 2.02,9.01 06/30/05 TUPPERWARE CORP DE 1.01,9.01 08/15/05 AMEND TVI CORP MD 2.02,9.01 08/15/05 TVI CORP MD 5.02,9.01 08/15/05 UNICORP INC /NEW NV 1.01,3.02,9.01 08/11/05 UNITED HERITAGE CORP UT 8.01,9.01 08/10/05 UNITED SYSTEMS TECHNOLOGY INC IA 2.02,9.01 08/15/05 UNITEDHEALTH GROUP INC MN 7.01 08/15/05 UNITY WIRELESS CORP DE 8.01 08/11/05 US BANCORP \DE\ DE 8.01,9.01 08/15/05 USA Mobility, Inc DE 2.02,7.01,9.01 08/15/05 USAA AUTO OWNER TRUST 2005-1 8.01,9.01 08/15/05 USAA AUTO OWNER TRUST 2005-2 8.01,9.01 08/15/05 VALLEY NATIONAL GASES INC WV 5.02,9.01 08/09/05 VALSPAR CORP DE 2.02,9.01 08/15/05 Venoco, Inc. DE 2.02,9.01 08/15/05 VIA NET WORKS INC DE 3.01 08/11/05 VIASPACE Inc. NV 9.01 06/22/05 AMEND VIASYSTEMS INC DE 1.01,5.02,9.01 08/15/05 VICON INDUSTRIES INC /NY/ NY 2.02,9.01 06/30/05 VICURON PHARMACEUTICALS INC DE 8.01,9.01 08/15/05 VIROPHARMA INC DE 7.01 08/15/05 VISTA GOLD CORP 8.01,9.01 08/12/05 VOLKSWAGEN DEALER FINANCE LLC DE 8.01,9.01 08/15/05 VWR International, Inc. 7.01,9.01 08/15/05 WAL MART STORES INC DE 8.01,9.01 08/08/05 WEBSENSE INC DE 8.01,9.01 08/11/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 07/19/05 WESTERN SIZZLIN CORP DE 2.02,9.01 08/15/05 WHITEHALL JEWELLERS INC DE 1.01,5.02 08/10/05 WILLIS LEASE FINANCE CORP DE 1.01,2.03,7.01,9.01 08/09/05 Wise Metals Group LLC DE 2.02,9.01 08/11/05 WMS INDUSTRIES INC /DE/ DE 1.01,9.01 08/09/05 WorldSpace, Inc DE 3.02 08/09/05 XANSER CORP DE 9.01 08/15/05 YAMAHA MOTOR RECEIVABLES CORP DE 8.01 08/15/05 YP CORP NV 1.01,1.02,9.01 08/10/05 ZIFF DAVIS HOLDINGS INC DE 4.01 08/15/05 ZOLTEK COMPANIES INC DE 2.02,4.02 08/15/05