SEC NEWS DIGEST Issue 2005-183 September 22, 2005 COMMISSION ANNOUNCEMENTS COMMISSION MEETING CLOSED MEETING – FRIDAY, SEPTEMBER 23, 2005 – 9:00 A.M. A closed meeting has been scheduled for Friday, September 23, 2005, at 9:00 a.m. The subject matter of the Closed Meeting will be Institution and settlement of an injunctive action. 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) 551-5400. SEC VOTES TO PROPOSE CHANGES IN FILING DEADLINES AND ACCELERATED FILER DEFINITION; POSTPONE 404 COMPLIANCE DATE FOR NONACCELERATED FILERS; PROPOSE ISSUING SECTION 28(e) INTERPRETIVE GUIDANCE On September 21, the Securities and Exchange Commission voted to propose for comment amendments to filing deadlines for periodic reports required by rules under the Securities Exchange Act of 1934 and changes in accelerated filer definitions; decided to postpone for an additional year the compliance date for filing internal control reports by companies not designated as accelerated filers; and voted to publish for comment proposed interpretive guidance concerning Section 28(e) of the Securities Exchange Act of 1934. 1. Periodic Report Filing Deadlines and the Definition of an Accelerated Filer The Commission voted to propose amendments to the periodic report filing deadlines and the Exchange Act Rule 12b-2 definition of an accelerated filer. The proposals would * create a new category of companies called “large accelerated filers”; * adjust the definition of “accelerated filers”; * cause large accelerated filers to become subject to a 60-day Form 10-K annual report deadline and a 40-day Form 10-Q quarterly report deadline next year and in subsequent years; * maintain the current 75-day Form 10-K annual report deadline and 40-day Form 10-Q quarterly report deadline for accelerated filers next year and in subsequent years; and * amend the definition of accelerated filer to ease restrictions on the process for exiting accelerated filer status. Large Accelerated Filers and Accelerated Filers The proposed amendments would create a new category of filers, “large accelerated filers,” for companies that have a public float of $700 million or more and meet the same other conditions that apply to accelerated filers. The proposed amendments also would redefine “accelerated filers” as companies that have at least $75 million but less than $700 million in public float. Amendments to the Accelerated Filer Definition The proposed amendments would modify the procedures by which accelerated filers can exit accelerated filer status by permitting an accelerated filer whose public float has dropped below $25 million to file an annual report on a non-accelerated basis for the same fiscal year that the determination of public float is made. The proposed amendments similarly would permit a large accelerated filer to exit large accelerated filer status once its public float has dropped below $75 million. Comments on the proposed amendments should be received by the Commission within thirty days of their publication in the Federal Register. 2. Extension of Compliance Date of Internal Control Reporting Requirements for Companies that are Not Accelerated Filers The Commission voted to extend for an additional one year the compliance dates regarding its internal control reporting requirements rules for companies that are not accelerated filers. The amendments require a public company subject to the reporting requirements under the Securities Exchange Act of 1934 to include in its annual report a report by management on the effectiveness of the company's internal control over financial reporting and an accompanying auditor’s report. Under the new compliance schedule, a company that is not an accelerated filer, including a foreign private issuer that is not an accelerated filer, will begin to be required to comply with the Section 404 requirements for its first fiscal year ending on or after July 15, 2007. A foreign private issuer that is an accelerated filer and that files its annual reports on Form 20-F or Form 40-F, must begin to comply with the internal control over financial reporting and related requirements in the annual report for its first fiscal year ending on or after July 15, 2006. Ongoing efforts by the Committee of Sponsoring Organizations of the Treadway Commission to develop an enhanced COSO Framework for smaller public companies, and the continuing evaluation of the impact of the internal control over financial reporting requirements on smaller public companies by the SEC Advisory Committee on Smaller Public Companies warrant the deferral of the compliance dates for non-accelerated filers. The extension is consistent with a recent Advisory Committee recommendation. The Commission also is soliciting public comment on several questions about the application of the internal control reporting requirements including questions regarding the amount of time and expense that companies that are not accelerated filers have incurred to date to prepare for compliance with the internal control reporting requirements. Comments should be received by the Commission within thirty days of their publication in the Federal Register. 3. Proposed Interpretive Guidance Regarding Client Commissions The Commission voted to publish for comment interpretive guidance on money managers’ use of client commissions to pay for brokerage and research services under Section 28(e) of the Securities Exchange Act of 1934. Section 28(e) creates a “safe harbor” by providing that a person who exercises investment discretion with respect to an account shall not be deemed to have acted unlawfully or to have breached a fiduciary duty under state or federal law solely by reason of having caused an account to pay more than the lowest available commission if that person determines in good faith that the amount of the commission is reasonable in relation to the value of the “brokerage and research services” received. The proposed interpretive guidance would clarify that the scope of the Section 28(e) safe harbor is limited to brokerage and research services that * satisfy the eligibility criteria in the statute; * provide lawful and appropriate assistance to the money manager in carrying out his decision-making responsibilities; and * satisfy the requirement that the money manager make a good faith determination that commissions paid are reasonable in relation to the value of the products and services provided by broker-dealers in connection with his responsibilities to the advisory accounts for which he exercises investment discretion. The Commission also voted to publish for comment guidance on commission- sharing arrangements. Comments on the proposal should be received by the Commission within thirty days of their publication in the Federal Register. The full text of detailed releases concerning each of these items will be posted to the SEC Web site as soon as possible. (Press Rel. 2005- 134) ENFORCEMENT PROCEEDINGS SEC CHARGES BIO ONE CORPORATION AND TWO SENIOR OFFICERS WITH FRAUD On September 22, the Commission issued of an Order requiring Bio One Corporation to cease and desist from violating the securities laws and revoking the registration of the company’s securities. Bio One is a nutritional supplement company located in Winter Springs, Florida. Its stock was traded on the OTC BB, and now trades in the pink sheets. In the order, the Commission found that Bio One violated and failed to comply with the antifraud provisions of the federal securities laws when it failed to disclose its default on a $15 million (Canadian) promissory note and related subsequent events. The Commission found that Bio One purchased a private company, Interactive Nutrition International (INI), on March 31, 2004, in part, by issuing the promissory note. The Commission found that Bio One never made any of the payments on the note, and the company’s former executives signed forbearance agreements in August and November 2004 acknowledging that the company was in default of the note. The Commission found that in December 2004, the note holder appointed a receiver for INI and provided notice to Bio One that it intended to exercise its security rights under the agreement. According to the Commission’s Order, Bio One failed to disclose the default, the forbearance agreements, and the appointment of a receiver in its quarterly reports filed in August and November 2004 or in its Form 8-Ks filed in November and December 2004. The Commission also found that Bio One violated and failed to comply with the record-keeping and reporting provisions of the federal securities laws. The Commission found that Bio One was required to file by March 31, 2005, its annual report for the year ended Dec. 31, 2004. Bio One has not filed that report and informed the Commission that it has been unable to retain an accountant in order to file 2004 audited financial statements. Bio One consented to the issuance of the Order without admitting or denying any of the findings in the Order. At the same time the Commission issued the Order, the Commission filed a civil action in the United States District Court for the Middle District of Florida charging former Bio One Corporation executives Armand Dauplaise and Bernard Shinder with fraud and other securities violations. The complaint alleges that Dauplaise and Shinder failed to disclose the default, the forbearance agreements and the appointment of a receiver in its quarterly reports filed in August and November 2004 or in its Form 8-Ks filed in November and December 2004. The Commission also alleges that the defendants violated the record-keeping and reporting provisions of the federal securities laws. The complaint charges Dauplaise and Shinder with violations of Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rules 10b-5, 13b2-1 and 13b2-2 thereunder, and with aiding and abetting Bio One’s violations of Sections 13(a), 13a-11, 13a-13, 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act. In addition, the Commission’s complaint charges Dauplaise with violations of Rule 13a-14 and aiding and abetting Bio One’s violations of Rule 13b2-2 and charges Shinder with aiding and abetting violations of Section 10(b) of the Exchange Act and Rules 10b-5 and 13b2-2 thereunder. (Rels. 33-8616; 34-52490; AAER- 2317; File No. 3-12054) [SEC v. Armand Dauplaise and Bernard Shinder, Civil Action No. 6:05CV1391-ORL-31-KRS, M.D. Fla.] (LR-19387; AAER- 2318) SEC SUSPENDS FORMER CHIEF FINANCIAL OFFICER OF IMPATH, INC. FROM PRACTICE UNDER RULE 102(e) FOR HIS ROLE IN ACCOUNTING FRAUD On September 21, the Commission instituted and simultaneously settled an administrative proceeding pursuant to Rule 102(e) of the Commission’s Rules of Practice against David Cammarata, former Chief Financial Officer of IMPATH, Inc. and a certified public accountant. Without admitting or denying the Commission’s findings, Cammarata consented to a Commission order suspending him from appearing or practicing before the Commission as an accountant. The administrative proceeding was based on the entry of a partial final judgment against Cammarata on July 26, 2005, in the action entitled SEC v. Saad, et al., 05 Civ. 3308, JSR, S.D.N.Y. Cammarata consented to the entry of the partial final judgment that bars him from acting as an officer and director of a public company, and permanently enjoins him from violating Section 17(a) of the Securities Act, Sections 10(b) and 13(b)(5) of the Exchange Act, and Rules 10b-5, 13b2-1 and 13b2-2 thereunder; and controlling any person who violates Sections 13(a), 13(b)(2) and 14(a) of the Exchange Act and Rules 12b-20, 13a-1, 13a-13, 14a-3 and 14a-9 thereunder. In its complaint, the Commission alleged that during Cammarata’s tenure as CFO of IMPATH, he engaged in a fraudulent scheme to inflate IMPATH’s reported financial results. As part of the fraudulent scheme, Cammarata and others employed improper accounting practices that violated generally accepted accounting principles and resulted in material overstatements of the revenue, net income and assets that IMPATH reported for annual and quarterly periods. As a result of this scheme, IMPATH filed materially false and misleading periodic reports. Cammarata signed periodic reports even though he knew that they were false and misleading. (Rel. 34-52481; AAER-2316; File No. 3-12049) IN THE MATTER OF JOHN B. ZANKOWSKI, ESQ. On September 21, the Commission issued an Order Instituting Administrative Proceedings and Imposing Temporary Suspension Pursuant to Rule 102(e)(3) of the Commission’s Rules of Practice against John B. Zankowski, Esq. The Order finds that a court of competent jurisdiction has permanently enjoined Zankowski from violating the Federal securities laws within the meaning of Rule 102(e)(3)(i)(A) of the Commission's Rules of Practice. In view of these findings, the Commission deems it appropriate and in the public interest that Zankowski be temporarily suspended from appearing or practicing before the Commission. Based on the above, the Order temporarily suspends Zankowski from appearing or practicing before the Commission. Zankowski may within 30 days file a petition with the Commission to lift the temporary suspension. If the Commission within 30 days after service of the Order receives no petition, the suspension shall become permanent pursuant to Rule 102(e)(3)(ii) of the Commission’s Rules of Practice. (Rel. 34- 52487; File No. 3-12053) INVESTMENT ADVISER PLEADS GUILTY TO FRAUD The Commission announced today that on Sept. 12, 2005, Barry J. Goodman, age 41, of North Andover, Mass., plead guilty to an eleven count indictment charging him with three counts of investment adviser fraud, three counts of securities fraud, and five counts of wire fraud that was being prosecuted by the United States Attorney’s Office in Boston, Mass. At the plea hearing, the prosecutor told the court that between February and August 2000, Goodman obtained and then misappropriated $700,000 through two fraudulent investment schemes offered through his investment advisory business, New England Capital Advisory Group, LLC. The first scheme involved a fictitious “initial public offering pool” (the IPO Pool). Goodman collected $500,000 from two investors after falsely representing that he would use their funds to obtain stock in initial public offerings underwritten by five investment banks during a specified period. Goodman, however, did not invest the funds in IPOs. Instead, he used the funds to engage in day trading, to pay other clients, and to pay himself. The second scheme involved a false "arbitrage" opportunity in the internet company, Lycos, Inc. In that scheme, Goodman falsely represented to one of the IPO Pool investors that he had created an investment strategy in which New England Capital would buy stock in Lycos and use options to minimize the risk that Lycos stock would decline in value. Goodman collected an additional $200,000 from that investor. Goodman, however, did not invest the money as he represented. Instead, as he had done with the IPO Pool funds, Goodman used the funds to pay other clients and to pay himself. The Court scheduled sentencing for Dec. 5, 2005, at 2:30 p.m. Goodman faces a maximum sentence of 10 years imprisonment and a $1 million fine on each securities fraud count; 5 years imprisonment and a $10,000 fine on each investment adviser fraud count; and 5 years imprisonment and a $250,000 fine on each wire fraud count. On Sept. 29, 2004, the District Court for the District of Massachusetts entered a final judgment against Goodman in the Commission’s civil injunctive action finding that, in connection with the same investment scheme alleged in the indictment, he violated the antifraud provisions of the securities laws and imposing a $220,000 civil penalty. The court had previously permanently enjoined Goodman from violating those provisions. [U.S. v. Barry J. Goodman, (United States District Court for the District of Massachusetts Criminal No. 1:05-cr-10038-DPW; SEC v. Barry J. Goodman, et al., United States District Court for the District of Massachusetts C.A. No. 01 CV 10163-JLT, filed Jan. 30, 2001] (LR- 19386) SEC OBTAINS CIVIL PENALTIES, DISGORGEMENT, AND PERMANENT INJUNCTIONS AGAINST PARTICIPANTS IN FRAUDULENT OFFERING OF HERMAN’S WORLD OF SPORTS, INC. On September 14, 2005, Judge I. Leo Glasser of the United States District Court for the Eastern District of New York, entered final judgments against Michael Eisemann, the former Vice President for Investor Relations of Herman’s World of Sports, Inc., and Louis Montaino, a former registered representative retained by Herman’s Sports to solicit investors, who, according to the Commission’s complaint, perpetrated a fraudulent unregistered stock offering. The Court imposed a civil penalty of $40,000 on Eisemann and $37,500 on Montaino and, pursuant to Section 308 of the Sarbanes-Oxley Act of 2002, ordered that the civil penalties be paid to the court registry for the benefit of investors. The court further ordered Eisemann to pay $84,434.10 and Montaino to pay $66,177.12, representing disgorgement of all their ill- gotten gains derived from their conduct plus pre-judgment interest. The court also permanently enjoined Eisemann and Montano from future violations of the antifraud, registration, and broker-dealer provisions of the securities law and permanently barred each of them from participating in the offering of a penny stock. Both Eisemann and Montaino consented to the entry of the judgment without admitting or denying the allegations in the Commission’s complaint. In its complaint, filed on Jan. 26, 2005, the Commission charged Eisemann and Montaino, along with Herman’s Sports and Thomas Dzwilewski, Herman’s Sports’ former President and CEO, with participating in the fraudulent offering and selling of unregistered shares of Herman’s Sports. Through the scheme, the defendants raised at least $641,500 from at least 59 investors, with Eisemann receiving at least $76,200 from the offering proceeds and Montaino receiving at least $62,500 from the offering proceeds. According to the complaint, from at least February 2001 through at least March 2003, Eisemann and Montaino solicited investors by making a series of false or misleading statements including, among other things, that Herman’s Sports would be imminently conducting an initial public offering with the assistance of investment banks, at prices well above the price offered in the Herman’s Sports private placement. In addition, Eisemann sent investors versions of a private placement memorandum and other documents containing misrepresentations about the Herman’s Sports offering, materials which Montaino knew, or was reckless in not knowing, were being sent. Furthermore, neither Eisemann nor Montaino were registered as, or affiliated with, a broker-dealer at the time they sold shares of Herman’s Sports. The Court permanently enjoined Eisemann and Montaino from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Sections 10(b) and 15(a) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder, and barred them from participating in an offering of penny stock pursuant to Section 21(d)(6)(A) of the Exchange Act. In addition, the Court ordered Eisemann to pay disgorgement and pre-judgment interest of $84,434.10 and ordered Montaino to pay disgorgement and pre-judgment interest of $66,177.12. Finally, pursuant to Section 20(d) of the Securities Act and Section 21(d) of the Exchange Act, the Court imposed a $40,000 civil penalty on Eisemann and a $37,500 civil penalty on Montaino. Previously, on Feb. 2, 2005, the Court ordered final judgments against Herman’s Sports and Dzwilewski, permanently enjoining them from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act and Section 10(b) of the Exchange Act, and Rule 10b-5 thereunder, ordering them to pay disgorgement, jointly and severally, of $641,500, which constitutes the entire proceeds of the fraudulent offering, plus pre- judgment interest of $22,185.65, for a total of $663,685.65, plus post- judgment interest thereon, and ordering Dzwilewski to pay a civil penalty of $30,000. Both Herman’s Sports and Dzwilewski also consented to the entry of the judgments without admitting or denying the allegations in the Commission’s complaint. [SEC v. Herman’s World of Sports, Inc., Thomas J. Dzwilewski, Michael Eisemann, and Louis Montaino, 05 Civ. 438, I.L.G., R.L.M., E.D.N.Y.] (LR-19388) SWIFT TRANSPORTATION’S CHAIRMAN AND CEO TO PAY $1.25 MILLION TO SETTLE INSIDER TRADING CHARGES On September 21, the Securities and Exchange Commission filed a settled enforcement action against Jerry C. Moyes, chairman and chief executive officer of Swift Transportation Co., Inc., for insider trading in the stock of Swift. Swift is one the largest U.S. trucking companies with over 20,000 employees and revenues of $3 billion. Moyes agreed to pay approximately $1.25 million in disgorgement, prejudgment interest and civil penalties to settle this matter. The Commission’s complaint, filed in the United States District Court for the District of Arizona, alleges that Moyes bought 187,000 shares of Swift stock on the two trading days before Swift’s May 24, 2004, public announcement that the company projected better than expected second quarter earnings, and that Swift’s board had authorized a $40 million stock repurchase plan. Swift’s share price rose 20% the day after the announcement. Moyes’ unrealized profit from the trades was over $622,000. The complaint alleges that Moyes attended a May 20, 2004, board meeting at which Swift’s CFO presented better than expected second quarter 2004 earnings estimates. During the May 20 meeting, the board also authorized a $40 million addition to Swift’s ongoing $100 million stock repurchase plan. The Commission’s action alleges that Moyes breached his fiduciary duty to Swift by purchasing 87,000 Swift shares on May 21 and 100,000 Swift shares on May 24 on the basis of the material, nonpublic information concerning the earnings projections and stock buyback plan. Swift timely filed the required statements of change in beneficial ownership (known as Form 4s) with the SEC reflecting Moyes’ stock purchases. Upon learning of Moyes’ trades, Swift’s independent directors took corrective action, including implementing a stricter insider trading policy and instituting a pre-clearing process for all trades by company insiders. Moyes voluntarily escrowed funds equal to his putative profits in a trust controlled by the independent directors. Moyes stepped down as president of Swift in November 2004 and has agreed to relinquish his position as chief executive officer in December 2005. Without admitting or denying the allegations in the complaint, Moyes consented to the entry of a judgment permanently enjoining him from future violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Moyes also agreed to pay disgorgement of his unrealized profit of $622,131, plus $14,974 in prejudgment interest, and a civil penalty of $622,131. [SEC v. Jerry C. Moyes, Civil Action No. CV 05-2879-MHM, D. Arizona] (LR-19389) INVESTMENT COMPANY ACT RELEASES HARRIS INSIGHT FUNDS TRUST, ET AL. An order has been issued on an application filed by Harris Insight Funds Trust, et al., under Section 12(d)(1)(J) of the Investment company Act for an exemption from Sections 12(d)(1)(A) and (B) of the Act, under Sections 6(c) and 17(b) of the Act for an exemption form Section 17(a) of the Act, and under Section 17(d) of the Act and Rule 17d-1 under the Act to permit certain joint transactions. The order permits certain registered management investment companies to invest uninvested cash and cash collateral in affiliated money market funds. (Rel IC-27069 – September 20) LINCOLN NEW YORK SEPARATE ACCOUNT T FOR VARIABLE ANNUITIES An order has been issued pursuant to Section 8(f) of the Investment Company Act declaring that Lincoln New York Separate Account T for Variable Annuities has ceased to be an investment company. (Rel. IC- 27072 – September 21) GALIC OF NEW YORK SEPARATE ACCOUNT I An order has been issued pursuant to Section 8(f) of the Investment Company Act declaring that GALIC of New York Separate Account I has ceased to be an investment company. (Rel. IC-27073 – September 21) CIGNA VARIABLE PRODUCTS GROUP An order has been issued pursuant to Section 8(f) of the Investment Company Act declaring that Cigna Variable Products Group has ceased to be an investment company. (Rel. IC-27074 – September 21) HOLDING COMPANY ACT RELEASE NORTHEAST UTILITIES A notice has been issued giving interested persons until Oct. 17, 2005, to request a hearing on a proposal by Northeast Utilities to engage in long-term financing transactions and other transactions. (Rel. 35- 28034) SELF REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2005-12) under Section 19(b)(3)(A) of the Securities Exchange Act that applies the existing fee schedule for OCC’s theoretical profit/loss file to clearing members and non-clearing members that subscribe to the file for customer portfolio margining purposes. Publication of the proposal is expected in the Federal Register during the week of September 26. (Rel. 34-52473) The Commission issued notice of filing and immediate effectiveness of a proposed rule change (SR-CBOE-2005-72) and Amendment No. 1 thereto filed by the Chicago Board Options Exchange under Rule 19b-4 of the Securities Exchange Act of 1934 relating to Marketing Fee Assessed on Options on DIAMONDS (DIA). Publication of the proposal is expected in the Federal Register during the week of September 26. (Rel. 34-52474) The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE- 2005-67) to revise an administrative CBOE membership rule. 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 September 26. (Rel. 34-52476) PROPOSED RULE CHANGES The Pacific Exchange filed a proposed rule change and Amendment No. 1 thereto (SR-PCX-2005-73) under Rule 19b-4 of the Securities Exchange Act of 1934 relating to the establishment of a Portfolio Crossing Service. Publication of the proposal is expected in the Federal Register during the week of September 26. (Rel. 34-52472) The New York Stock Exchange filed a proposed rule change (SR-NYSE-2005- 50) under Rule 19(b)(1) of the Exchange Act that would amend NYSE Rules 282, 284, 289, and 290 to permit buyer initiated buy-ins, reduce the waiting period to initiate a buy-in from thirty days to three days and otherwise provide more standardized and consistent industry buy-in rules and procedures. Publication of the proposal is expected in the Federal Register during the week of September 26. (Rel. 34-52475) Pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934 and Rule 19b-4 thereunder, the International Securities Exchange filed a proposed rule change and Amendment Nos. 1 and 2 (SR-ISE-2004-04) to decrease the exposure period in its Facilitation and Solicited Order Mechanisms from 10 seconds to 3 seconds. Publication of the proposal is expected in the Federal Register during the week of September 26. (Rel. 34-52479) WITHDRAWALS A notice has been issued giving interested persons until Oct. 11, 2005, to comment on the application of The Black & Decker Corporation to withdraw its common stock, $.50 par value, from listing and registration on the Pacific Exchange. (Rel. 34-52483) A notice has been issued giving interested persons until Oct. 11, 2005, to comment on the application of American Express Company to withdraw its common stock, $.20 par value, from listing and registration on the Chicago Stock Exchange. (Rel. 34-52484) A notice has been issued giving interested persons until Oct. 11, 2005, to comment on the application of Deere & Company to withdraw its common stock, $1.00 par value, from listing and registration on the Chicago Stock Exchange. (Rel. 34-52485) A notice has been issued giving interested persons until Oct. 11, 2005, to comment on the application of American Express Company to withdraw its common stock, $.20 par value, from listing and registration on the Boston Stock Exchange. (Rel. 34-52486) 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 WILLIAMS SCOTSMAN INTERNATIONAL INC, 8211 TOWN CENTER DR, BALTIMORE, MD, 21236, 4109316000 - 4,347,690 ($29,264,961.00) Equity, (File 333-128457 - Sep. 21) (BR. 06B) S-3 BRT REALTY TRUST, 60 CUTTER MILL RD, SUITE 303, GREAT NECK, NY, 11021-3190, 5164663100 - 0 ($100,000,000.00) Equity, (File 333-128458 - Sep. 21) (BR. 08A) F-1 Double Hull Tankers, Inc., 26 NEW STREET, ST. HELIER, JERSEY, CHANNEL IS, X0, JE23RA, 00 44 1534 639759 - 0 ($368,000,000.00) Equity, (File 333-128460 - Sep. 21) (BR. 05) S-3 GOLDMAN SACHS GROUP INC/, 85 BROAD ST, NEW YORK, NY, 10004, 2129021000 - 0 ($1.00) Other, (File 333-128461 - Sep. 21) (BR. 07A) S-4 Goodman Global Holdings, Inc., 2550 NORTH LOOP WEST, SUITE 400, HOUSTON, TX, 77092, 713-861-2500 - 0 ($650,000,000.00) Other, (File 333-128462 - Sep. 21) (BR. 06) S-8 DALECO RESOURCES CORP, 120 NORTH CHURCH STREET, WEST CHESTER, PA, 19380, 6104290181 - 0 ($25,000.00) Equity, (File 333-128463 - Sep. 21) (BR. 04A) S-8 ROCK OF AGES CORP, 369 NORTH STATE STREET, CONCORD, NH, 03301, 6032258397 - 550,000 ($2,992,000.00) Equity, (File 333-128474 - Sep. 21) (BR. 06A) S-8 SBE INC, 4550 NORRIS CANYON ROAD, SAN RAMON, CA, 94583, 5103552000 - 0 ($4,424,521.00) Equity, (File 333-128475 - Sep. 21) (BR. 03A) S-8 MPOWER HOLDING CORP, 175 SULLY'S TRAIL, STE 300, PITTSFORD, NY, 14534, 5852186550 - 11,500,000 ($15,812,500.00) Equity, (File 333-128476 - Sep. 21) (BR. 11B) SB-2 MIDNIGHT CANDLE CO, 79013 BAYSIDE COURT, INDIO, CA, 92203, 230,000 ($23,000.00) Equity, (File 333-128477 - Sep. 21) (BR. 09) S-8 WILLIAMS SCOTSMAN INTERNATIONAL INC, 8211 TOWN CENTER DR, BALTIMORE, MD, 21236, 4109316000 - 2,800,000 ($44,744,000.00) Equity, (File 333-128478 - Sep. 21) (BR. 06B) S-8 COMMONWEALTH BANKSHARES INC, 403 BOUSH ST, NORFOLK, VA, 23510, 8044466900 - 0 ($10,787,000.00) Equity, (File 333-128479 - Sep. 21) (BR. 07C) S-8 ASYST TECHNOLOGIES INC /CA/, 48761 KATO ROAD, FREMONT, CA, 94538, 5106615000 - 2,000,000 ($10,065,000.00) Equity, (File 333-128480 - Sep. 21) (BR. 10A) S-3 EROOMSYSTEM TECHNOLOGIES INC, 390 NORTH 3050 EAST, ST GEORGE, UT, 84790, 4356288500 - 16,774,830 ($6,535,776.00) Equity, (File 333-128481 - Sep. 21) (BR. 03B) S-8 SCICLONE PHARMACEUTICALS INC, 901 MARINER'S ISLAND BLVD., SUITE 205, SAN MATEO, CA, 94404, 650-358-3456 - 0 ($27,927,000.00) Equity, (File 333-128482 - Sep. 21) (BR. 01C) S-8 AEROFLEX INC, 35 S SERVICE RD, PLAINVIEW, NY, 11803, 5166946700 - 310,000 ($2,650,500.00) Equity, (File 333-128483 - Sep. 21) (BR. 10A) SB-2 MOBILE REACH INTERNATIONAL INC, 9194696997 - 5,201,684 ($7,160,918.00) Equity, (File 333-128484 - Sep. 21) (BR. 09B) S-1 IWT TESORO CORP, 191 POST ROAD WEST, SUITE 10, WESTPORT, CT, 06880, 203-221-2770 - 0 ($4,613,603.79) Equity, (File 333-128485 - Sep. 21) (BR. 02C) S-8 PFSWEB INC, 500 NORTH CENTRAL EXPRESSWAY, PLANO, TX, 75074, 9728812900 - 0 ($7,650,000.00) Equity, (File 333-128486 - Sep. 21) (BR. 08C) S-3 IMAGE ENTERTAINMENT INC, 20525 NORDHOFF STREET, SUITE 200, CHATSWORTH, CA, 91311, 8184079100 - 0 ($43,300,000.00) Equity, (File 333-128487 - Sep. 21) (BR. 05B) S-8 WPCS INTERNATIONAL INC, 140 SOUTH VILLAGE AVENUE, SUITE 20, EXTON, PA, 19341, 6109030400 - 795,417 ($657.68) Equity, (File 333-128488 - Sep. 21) (BR. 11A) S-3 XO COMMUNICATIONS INC, 11111 SUNSNET HILLS ROAD, RESTON, VA, 22102, 7035472000 - 0 ($133,417,200.00) Equity, (File 333-128489 - Sep. 21) (BR. 11C) 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 Aames Mortgage Investment Trust 2005- DE 8.01,9.01 07/25/05 AMEND AAR CORP DE 2.02,9.01 09/21/05 ACCO BRANDS CORP DE 9.01 09/21/05 AMEND ACCUPOLL HOLDING CORP NV 1.01,3.02,9.01 09/15/05 ACE LTD D0 2.02,9.01 09/21/05 AMEND ACME UNITED CORP CT 8.01 09/20/05 ADVANCED MARKETING SERVICES INC DE 5.02,9.01 09/15/05 AEI INCOME & GROWTH FUND 23 LLC DE 2.01,9.01 09/15/05 ALBEMARLE CORP VA 7.01,9.01 08/20/05 ALKERMES INC PA 7.01 09/20/05 ALLIANT TECHSYSTEMS INC DE 1.01,9.01 09/15/05 AMDL INC DE 3.01,9.01 09/16/05 AMERIANA BANCORP IN 1.01 09/20/05 AMERICA FIRST APARTMENT INVESTORS INC MD 1.01,9.01 09/15/05 AMERICAN INTERNATIONAL GROUP INC DE 8.01,9.01 09/20/05 AMERICAN SCIENCE & ENGINEERING INC MA 1.01,9.01 09/15/05 AMERICAN SOFTWARE INC GA 3.01,9.01 09/21/05 American Tire Distributors Holdings, 5.02 09/19/05 AMERICAN TOWER CORP /MA/ DE 5.02,9.01 09/21/05 AMERICAN WATER STAR INC NV 8.01 09/15/05 AMERIQUEST MORTGAGE SECURITIES INC DE 8.01,9.01 09/16/05 ANADIGICS INC DE 7.01 09/21/05 ANCHOR GLASS CONTAINER CORP /NEW DE 1.01,2.03,9.01 09/15/05 ANDRX CORP /DE/ DE 1.01,9.01 09/15/05 ANGEION CORP/MN MN 1.01 09/15/05 ASB HOLDING CO 8.01,9.01 09/20/05 ASSET BACKED SECURITIES CORP DE 8.01,9.01 09/21/05 AT&T CORP NY 1.01 09/21/05 ATLANTIC TELE NETWORK INC /DE DE 1.01,2.01,2.03,9.01 09/15/05 AUTOZONE INC NV 2.02 09/21/05 AVON PRODUCTS INC NY 8.01,9.01 09/20/05 AXIS CAPITAL HOLDINGS LTD 8.01,9.01 09/21/05 BALDWIN & LYONS INC IN 8.01,9.01 09/20/05 Banc of America Funding Corp. 2005-4 DE 8.01,9.01 08/30/05 BANK HOLDINGS NV 1.01 09/15/05 Bank of Commerce Holdings CA 8.01,9.01 09/21/05 BED BATH & BEYOND INC NY 2.02,9.01 09/21/05 BEHRINGER HARVARD SHORT TERM OPPORTUN TX 9.01 09/21/05 AMEND BENACQUISTA GALLERIES INC NV 5.02 09/20/05 BENIHANA INC DE 8.01,9.01 09/21/05 BIOMET INC IN 2.02 09/21/05 BLUEGATE CORP NV 2.01,5.05,9.01 09/15/05 BNC BANCORP NC 8.01,9.01 09/21/05 BNP RESIDENTIAL PROPERTIES INC MD 4.01,9.01 09/16/05 BOOKS A MILLION INC DE 7.01 09/19/05 BOSTON CAPITAL REAL ESTATE INVESTMENT MD 1.01,2.03,8.01,9.01 09/15/05 BROCADE COMMUNICATIONS SYSTEMS INC DE 3.01,8.01,9.01 09/15/05 CABOT CORP DE 8.01 09/21/05 CALYPSO WIRELESS INC DE 4.01 08/22/05 CALYPSO WIRELESS INC DE 5.02,9.01 08/22/05 CAMBRIDGE HEART INC DE 1.01,9.01 09/19/05 CAMDEN NATIONAL CORP ME 7.01,9.01 09/20/05 CAPITAL BEVERAGE CORP DE 1.01,9.01 09/14/05 CARDINAL HEALTH INC OH 1.01,2.02,9.01 09/15/05 CARDIODYNAMICS INTERNATIONAL CORP CA 8.01,9.01 09/21/05 CARMAX INC VA 2.02,9.01 09/21/05 CATALYTICA ENERGY SYSTEMS INC DE 1.02,9.01 09/20/05 CB RICHARD ELLIS GROUP INC DE 5.02,9.01 09/20/05 Centale, Inc. NY 1.01,9.01 09/19/05 Chaparral Steel CO DE 2.02,9.01 09/21/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 09/20/05 CHASE BANK USA, NATIONAL ASSOCIATION 8.01,9.01 09/20/05 CHEMBIO DIAGNOSTICS, INC. NV 7.01,9.01 09/21/05 CISCO SYSTEMS INC CA 1.01,9.01 09/15/05 Citigroup Commercial Mortgage Trust 2 DE 8.01,9.01 09/16/05 CITIGROUP INVESTMENTS CORPORATE LOAN MD 8.01,9.01 09/21/05 CITY HOLDING CO WV 7.01,9.01 09/20/05 CNH CAPITAL RECEIVABLES LLC DE 8.01,9.01 09/19/05 COGENCO INTERNATIONAL INC CO 1.01,3.02,9.01 09/15/05 COGNOS INC CA 2.02 09/21/05 COLLECTORS UNIVERSE INC DE 7.01 09/20/05 COLONIAL PROPERTIES TRUST AL 1.01,8.01,9.01 09/15/05 COLONIAL REALTY LIMITED PARTNERSHIP DE 1.01,9.01 09/15/05 COLONY BANKCORP INC GA 2.02,7.01,9.01 09/20/05 COLONY BANKCORP INC GA 2.02,7.01,9.01 09/21/05 COLUMBIA BANKING SYSTEM INC WA 7.01,9.01 09/21/05 COMFORCE CORP DE 8.01,9.01 09/16/05 COMM 2005-C6 DE 8.01,9.01 09/12/05 COMM 2005-C6 DE 8.01,9.01 09/12/05 AMEND COMMUNITY BANCSHARES INC /DE/ DE 8.01 09/20/05 CONAGRA FOODS INC /DE/ DE 2.02 09/21/05 CONVERSION SERVICES INTERNATIONAL INC DE 8.01,9.01 09/21/05 CORNING INC /NY NY 2.05,2.06,7.01,9.01 09/20/05 CORPORATE PROPERTY ASSOCIATES 12 INC MD 5.02 09/16/05 CORPORATE PROPERTY ASSOCIATES 14 INC MD 5.02 09/16/05 CORPORATE PROPERTY ASSOCIATES 16 GLOB MD 5.02 09/16/05 CORUS BANKSHARES INC MN 8.01 09/15/05 COTELLIGENT INC DE 1.01,9.01 09/15/05 CREDIT ACCEPTANCE CORPORATION MI 7.01,9.01 09/21/05 CROWLEY MARITIME CORP DE 7.01,9.01 09/20/05 CSFB Mortgage-Backed Pass-Through Cer DE 8.01,9.01 04/25/05 AMEND CSFB Mortgage-Backed Pass-Through Cer DE 8.01,9.01 05/25/05 AMEND CURAGEN CORP DE 8.01,9.01 09/16/05 DATAJUNGLE SOFTWARE INC NV 5.02 09/16/05 DATALOGIC INTERNATIONAL INC DE 1.01,2.01,9.01 09/21/05 DELPHI CORP DE 7.01 09/20/05 DELTA FINANCIAL CORP DE 5.02,9.01 09/20/05 DENDRITE INTERNATIONAL INC NJ 1.01,9.01 09/15/05 Deutsche Alt-A Securities, Inc. Mortg 2.01,9.01 08/30/05 DEUTSCHE RECREATIONAL ASSET FUNDING C NV 8.01,9.01 08/31/05 DIEBOLD INC OH 1.02,5.02,7.01,9.01 09/20/05 DIGITAL RECORDERS INC NC 7.01,9.01 09/21/05 DIONICS INC DE 8.01 08/31/05 DISTRIBUTION FINANCIAL SERVICES MARIN NY 8.01,9.01 08/31/05 DISTRIBUTION FINANCIAL SERVICES RV MA NV 8.01,9.01 08/31/05 DISTRIBUTION FINANCIAL SERVICES RV TR NY 8.01,9.01 08/31/05 DISTRIBUTION FINANCIAL SERVICES RV TR NY 8.01,9.01 08/31/05 DOT HILL SYSTEMS CORP NY 1.01,9.01 09/16/05 DPL INC OH 5.02,8.01,9.01 09/15/05 DSL NET INC DE 1.02,5.02 09/16/05 DTE ENERGY CO MI 1.01,2.03,9.01 08/17/05 DURECT CORP DE 8.01,9.01 09/21/05 DYNAMIC MATERIALS CORP DE 1.01,2.03,9.01 09/01/05 E & S HOLDINGS INC NV 8.01 09/21/05 AMEND ECOLOCLEAN INDUSTRIES INC NV 1.01,2.01,3.02,5.02,7.01,8.01,9.01 09/19/05 EDUCATION LOANS INC /DE DE 8.01,9.01 09/20/05 ELECTRONIC SYSTEMS TECHNOLOGY INC WA 8.01,9.01 09/16/05 ENBRIDGE ENERGY PARTNERS LP DE 1.01,9.01 09/19/05 ENUCLEUS INC DE 4.01 09/21/05 AMEND Epic Bancorp 8.01,9.01 09/21/05 EPIX Pharmaceuticals, Inc. 1.01 09/21/05 EQUUS II INC DE 4.01,9.01 09/19/05 ESB FINANCIAL CORP PA 8.01,9.01 09/21/05 ETHAN ALLEN INTERIORS INC DE 8.01,9.01 09/21/05 ETHAN ALLEN INTERIORS INC DE 7.01,9.01 09/21/05 EVCI Career Colleges Holding Corp DE 2.01,2.03,9.01 09/16/05 FARO TECHNOLOGIES INC FL 7.01,9.01 09/21/05 FEDEX CORP DE 2.02,9.01 09/21/05 FIRST CENTURY BANKSHARES INC WV 8.01 08/18/05 FIRST FINANCIAL BANCORP /OH/ OH 2.02,8.01,9.01 09/16/05 FIRST STATE BANCORPORATION NM 8.01,9.01 09/16/05 FLOW INTERNATIONAL CORP WA 3.01,4.02,9.01 09/20/05 FMC TECHNOLOGIES INC DE 7.01,9.01 09/20/05 FRIEDMAN BILLINGS RAMSEY GROUP INC VA 8.01 09/21/05 FULLER H B CO MN 2.02,9.01 09/20/05 GALAXY NUTRITIONAL FOODS INC DE 4.02 09/20/05 GATEWAY ENERGY CORP/NE DE 5.05 09/20/05 GEHL CO WI 8.01,9.01 09/21/05 GENTA INC DE/ DE 1.01,3.03,5.03,9.01 09/20/05 GENVEC INC DE 1.01,9.01 09/20/05 GEO GROUP INC FL 1.01,2.03,9.01 09/15/05 Global Music International, Inc. FL 2.02,9.01 09/19/05 GLOBALSANTAFE CORP 1.01,9.01 09/20/04 GMACM Mortgage Loan Trust 2005-AA1 DE 8.01,9.01 09/18/05 GMACM MORTGAGE LOAN TRUST 2005-AR1 DE 8.01,9.01 09/18/05 GMACM MORTGAGE LOAN TRUST 2005-AR3 DE 8.01 09/19/05 GOLDEN TELECOM INC DE 1.01,1.02 09/15/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 09/16/05 Greenpoint Mortgage Funding Trust 200 DE 8.01,9.01 09/15/05 GreenPoint MTA Trust 2005-AR2 DE 8.01,9.01 07/25/05 AMEND GS MORTGAGE SECURITIES CORP DE 8.01,9.01 09/19/05 GS MORTGAGE SECURITIES CORP DE 8.01 09/19/05 GULFPORT ENERGY CORP DE 7.01,9.01 09/16/05 HARKEN ENERGY CORP DE 7.01,9.01 09/20/05 HARSCO CORP DE 1.01 09/20/05 HEARTLAND EXPRESS INC NV 8.01,9.01 09/19/05 HECLA MINING CO/DE/ DE 3.02,8.01,9.01 09/15/05 HERSHA HOSPITALITY TRUST MD 2.01,7.01,9.01 08/09/05 AMEND HIGH INCOME OPPORTUNITY FUND INC MD 8.01,9.01 09/21/05 HONDA AUTO REC 2003-3 OWNER TRUST DE 8.01,9.01 09/21/05 HONDA AUTO REC 2003-4 OWNER TRUST DE 8.01,9.01 09/15/05 HONDA AUTO REC 2003-5 OWNER TRUST DE 8.01,9.01 09/19/05 HONDA AUTO RECEIVABLES 2002-2 OWNER T 8.01,9.01 09/15/05 HONDA AUTO RECEIVABLES 2002-3 OWNER T 8.01,9.01 09/19/05 HONDA AUTO RECEIVABLES 2002-4 OWNER T 8.01,9.01 09/20/05 HONDA AUTO RECEIVABLES 2003-1 OWNER T 8.01,9.01 09/19/05 HONDA AUTO RECEIVABLES 2004-1 OWNER T DE 8.01,9.01 09/21/05 Honda Auto Receivables 2004-2 Owner T 8.01,9.01 09/15/05 Honda Auto Receivables 2004-3 Owner T CA 8.01,9.01 09/19/05 Honda Auto Receivables 2005-1 Owner T CA 8.01,9.01 09/21/05 Honda Auto Receivables 2005-2 Owner T 8.01,9.01 09/15/05 Honda Auto Receivables 2005-3 Owner T CA 8.01,9.01 09/19/05 Honda Auto Receivables 2005-4 Owner T CA 8.01,9.01 09/21/05 HONDA RECEIVABLES CORP AUTO REC 2003 DE 8.01,9.01 09/21/05 HUNDRED MILE PLUS LTD INC FL 5.02,9.01 09/21/05 HUNT J B TRANSPORT SERVICES INC AR 8.01,9.01 09/20/05 HYPERION SOLUTIONS CORP DE 5.02,9.01 09/20/05 I SECTOR CORP DE 7.01,9.01 09/21/05 IA GLOBAL INC DE 8.01,9.01 09/19/05 ICOA INC NV 2.01,3.02,9.01 05/26/05 INDEPENDENT BANK CORP MI 8.01 09/21/05 INDYMAC ABS INC DE 8.01,9.01 09/21/05 INDYMAC MBS INC 9.01 09/21/05 INFOTEC BUSINESS SYSTEMS INC NV 3.02,5.02 09/16/05 INSTINET GROUP INC DE 8.01,9.01 09/21/05 INTERDIGITAL COMMUNICATIONS CORP PA 2.02,9.01 09/21/05 INTERMEDIATE MUNI FUND INC MD 8.01,9.01 09/21/05 Intermix Media, Inc. DE 8.01 09/21/05 INTERNATIONAL ENERGY, INC. NV 5.02,7.01,9.01 09/15/05 INTERNATIONAL SPECIALTY HOLDINGS INC 1.01,5.02,9.01 09/15/05 INTERPOOL INC DE 8.01,9.01 09/19/05 INTERWOVEN INC CA 1.01,9.01 09/15/05 INVERNESS MEDICAL INNOVATIONS INC DE 8.01 09/16/05 INVICTA GROUP INC 4.01,9.01 09/19/05 INYX INC NV 1.01,9.01 09/15/05 ISP CHEMCO INC 1.01,5.02,9.01 09/15/05 IVAX CORP FL 5.05 09/16/05 IVAX CORP FL 1.01,8.01,9.01 09/19/05 IXYS CORP /DE/ DE 5.02 09/19/05 J.P. Morgan Mortgage Trust 2005-A6 DE 8.01,9.01 09/21/05 JACK IN THE BOX INC /NEW/ DE 2.02,8.01,9.01 09/21/05 JACUZZI BRANDS INC DE 1.01,1.02,5.02,9.01 09/16/05 JORGENSEN EARLE M CO /DE/ DE 8.01,9.01 09/21/05 JUNIATA VALLEY FINANCIAL CORP PA 7.01,9.01 09/21/05 KAMAN CORP CT 8.01,9.01 09/20/05 KERR MCGEE CORP /DE DE 7.01,9.01 09/21/05 KIMBALL INTERNATIONAL INC IN 2.05,2.06 09/21/05 KINDER MORGAN INC KS 7.01 09/21/05 KLEENAIR SYSTEMS INC NV 1.01 06/16/05 Kraton Polymers LLC DE 7.01,9.01 09/21/05 LA-Z-BOY INC MI 2.05 09/21/05 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 09/21/05 LAND O LAKES INC 8.01 09/21/05 LANDAUER INC DE 1.01,5.02,7.01,9.01 09/20/05 LANDRYS RESTAURANTS INC 8.01,9.01 09/21/05 LAW ENFORCEMENT ASSOCIATES CORP NV 5.02 09/21/05 LB-UBS Commercial Mortgage Trust 2005 8.01,9.01 09/16/05 LB-UBS Commercial Mortgage Trust 2005 8.01,9.01 09/16/05 LB-UBS Commercial Mortgage Trust 2005 8.01,9.01 09/16/05 LB-UBS Commercial Mortgage Trust 2005 8.01,9.01 09/16/05 LEAP WIRELESS INTERNATIONAL INC DE 1.01 09/15/05 LEGGETT & PLATT INC MO 2.05,7.01,9.01 09/19/05 LENNAR CORP /NEW/ DE 2.02,9.01 09/21/05 LEVI STRAUSS & CO DE 1.01 09/15/05 Liberty Global, Inc. DE 8.01,9.01 09/20/05 Liberty Global, Inc. DE 7.01 09/21/05 LIFETIME BRANDS, INC DE 9.01 07/11/05 AMEND LIN TV CORP DE 8.01,9.01 09/21/05 LIN TV CORP DE 7.01 09/21/05 LIONS GATE ENTERTAINMENT CORP /CN/ 8.01 09/13/05 LITFUNDING CORP NV 8.01,9.01 09/21/05 LONG BEACH ACCEPTANCE CORP 8.01,9.01 09/19/05 LUNA GOLD CORP WY 1.01 09/21/05 MANAGED HIGH INCOME PORTFOLIO INC NY 8.01,9.01 09/21/05 MANAGED MUNICIPALS PORTFOLIO INC 8.01,9.01 09/21/05 MARKWEST ENERGY PARTNERS L P 1.01,9.01 09/16/05 MARKWEST HYDROCARBON INC DE 1.01,9.01 09/16/05 MASS MEGAWATTS WIND POWER INC MA 2.02,9.01 09/21/05 MATTHEWS INTERNATIONAL CORP PA 7.01 09/21/05 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 09/21/05 MCG CAPITAL CORP DE 1.01,2.03,9.01 09/20/05 MEDIFAST INC DE 8.01 09/21/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/21/05 METRIS COMPANIES INC DE 8.01,9.01 09/19/05 METRO ONE TELECOMMUNICATIONS INC OR 7.01 09/21/05 MICROHELIX INC OR 5.02,8.01 09/19/05 MICRON ENVIRO SYSTEMS INC NV 8.01 09/21/05 MIDWAY GAMES INC DE 3.02 09/21/05 MIKOHN GAMING CORP NV 1.01,7.01,9.01 09/15/05 MILLENNIUM PHARMACEUTICALS INC DE 1.01,9.01 09/15/05 MILLER HERMAN INC MI 2.02,9.01 09/21/05 MOLSON COORS BREWING CO CO 1.01,9.01 09/15/05 MONSANTO CO /NEW/ DE 2.02,9.01 09/21/05 MORGAN STANLEY DE 7.01,9.01 09/21/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 08/26/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 08/25/05 AMEND MortgageIT Holdings, Inc. MD 5.02,5.03,8.01,9.01 09/21/05 MUNICIPAL HIGH INCOME FUND INC 8.01,9.01 09/21/05 MUTUALFIRST FINANCIAL INC MD 8.01,9.01 09/16/05 MYOGEN INC DE 7.01,9.01 09/21/05 N-VIRO INTERNATIONAL CORP DE 8.01,9.01 09/20/05 Nalco Finance Holdings LLC 8.01,9.01 09/20/05 Nalco Holding CO 8.01,9.01 09/20/05 Nalco Holdings LLC DE 8.01,9.01 09/20/05 NASH FINCH CO DE 1.01,9.01 09/15/05 NATCO GROUP INC DE 1.01,5.02 09/17/05 NATIONAL BANK OF INDIANAPOLIS CORP IN 5.02 09/15/05 NAVARRE CORP /MN/ MN 4.02,9.01 09/19/05 NEIMAN MARCUS GROUP INC DE 8.01,9.01 09/21/05 NEKTAR THERAPEUTICS DE 7.01,9.01 09/21/05 NET 1 UEPS TECHNOLOGIES INC FL 8.01,9.01 09/16/05 NETWORTH TECHNOLOGIES, INC. DE 4.02,9.01 08/23/05 AMEND NEW YORK TIMES CO NY 2.05,9.01 09/20/05 NGP Capital Resources CO MD 7.01,9.01 09/20/05 NICOR INC IL 1.01 09/21/05 NICOR INC IL 8.01,9.01 09/21/05 Nomura Home Equity Loan, Inc., Home E DE 2.01,9.01 08/30/05 NORTHERN ILLINOIS GAS CO /IL/ /NEW/ IL 1.01 09/21/05 NORTHERN ILLINOIS GAS CO /IL/ /NEW/ IL 8.01,9.01 09/21/05 NORTHWEST AIRLINES CORP DE 3.01,9.01 09/15/05 NUWAVE TECHNOLOGIES INC DE 5.02 09/15/05 NYMEX HOLDINGS INC DE 8.01 09/21/05 OAKLEY INC WA 1.01,5.02,9.01 09/19/05 OIL DRI CORPORATION OF AMERICA DE 1.01,9.01 09/15/05 OIL STATES INTERNATIONAL INC DE 1.01,9.01 09/15/05 OLD SECOND BANCORP INC DE 8.01 09/20/05 OPTIGENEX INC. 5.02,9.01 09/15/05 OYO GEOSPACE CORP DE 1.01,9.01 09/19/05 P COM INC DE 1.01,2.03,9.01 09/17/05 PAC-WEST TELECOMM INC 4.01,9.01 09/16/05 PACIFIC ALLIANCE CORP /UT/ DE 4.01 03/02/05 PALATIN TECHNOLOGIES INC DE 1.01,5.02,8.01,9.01 09/15/05 PAR PHARMACEUTICAL COMPANIES, INC. DE 1.01,9.01 09/15/05 PARAGON TECHNOLOGIES INC PA 1.01,5.02 09/20/05 PARK ELECTROCHEMICAL CORP NY 9.01 09/21/05 PEOPLES ENERGY CORP IL 7.01,9.01 09/21/05 PEPSICO INC NC 1.01 09/16/05 PERMIAN BASIN ROYALTY TRUST TX 2.02,9.01 09/20/05 PIONEER NATURAL RESOURCES CO DE 1.01,9.01 09/16/05 PLAINS ALL AMERICAN PIPELINE LP DE 7.01,8.01,9.01 09/20/05 PLANET411 COM INC DE 5.02 09/15/05 PLATO LEARNING INC DE 1.01,5.02,5.03,9.01 09/15/05 PLATO LEARNING INC DE 1.01,9.01 03/03/05 AMEND PLIANT CORP UT 8.01,9.01 09/19/05 POSSIS MEDICAL INC MN 2.02,9.01 09/20/05 POWER 3 MEDICAL PRODUCTS INC NY 1.01,5.01,9.01 09/15/05 PRAECIS PHARMACEUTICALS INC DE 7.01,9.01 09/21/05 PREMIER DEVELOPMENT & INVESTMENT INC NV 2.02,9.01 09/16/05 PRESIDENTIAL LIFE CORP DE 4.01 08/31/05 AMEND PRINCIPAL LIFE INSURANCE CO IA 9.01 09/16/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/16/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/16/05 PROCENTURY CORP 1.01,5.02,9.01 09/15/05 PROTECTIVE LIFE INSURANCE CO TN 9.01 09/15/05 Puda Coal, Inc. 3.01,5.03,9.01 09/08/05 QLT INC/BC A1 8.01,9.01 09/20/05 QUEST SOFTWARE INC CA 1.01 09/15/05 RADIANT SYSTEMS INC GA 7.01,9.01 09/19/05 RAIT INVESTMENT TRUST MD 8.01,9.01 09/15/05 RAMTRON INTERNATIONAL CORP DE 1.01,2.03,9.01 09/15/05 READING INTERNATIONAL INC NV 1.01,9.01 09/19/05 REAL ESTATE INCOME FUND INC 8.01,9.01 09/21/05 REGAL ENTERTAINMENT GROUP DE 7.01 09/21/05 RENT A CENTER INC DE DE 2.03 09/15/05 REPUBLIC BANCORP INC MI 7.01 09/21/05 RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 09/21/05 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 09/19/05 RESIDENTIAL FUNDING MORTGAGE SECURITI DE 8.01,9.01 09/21/05 RESIDENTIAL FUNDING MORTGAGE SECURITI DE 8.01,9.01 09/21/05 RMD Technologies, Inc. CA 5.02,9.01 09/01/05 ROLLINS INC DE 8.01 09/19/05 RONSON CORP NJ 3.01,9.01 09/14/05 ROYAL GOLD INC DE 8.01,9.01 09/20/05 RSA SECURITY INC/DE/ DE 1.01,5.02,7.01,9.01 09/15/05 RTW INC /MN/ MN 8.01,9.01 09/21/05 RURAL CELLULAR CORP MN 3.02 09/13/05 RURBAN FINANCIAL CORP OH 1.01,2.03,7.01,9.01 09/15/05 S3 INVESTMENT COMPANY, INC. CA 5.02 09/15/05 SALIX PHARMACEUTICALS LTD 8.01,9.01 09/21/05 SALOMON BROTHERS 2008 WORLDWIDE DOLLA MD 8.01,9.01 09/21/05 SALOMON BROTHERS CAPITAL & INCOME FUN MD 8.01,9.01 09/21/05 SALOMON BROTHERS EMERGING MARKETS DEB 8.01,9.01 09/21/05 SALOMON BROTHERS EMERGING MARKETS FLO MD 8.01,9.01 09/21/05 SALOMON BROTHERS EMERGING MARKETS INC MD 8.01,9.01 09/21/05 SALOMON BROTHERS EMERGING MARKETS INC MD 8.01,9.01 09/21/05 SALOMON BROTHERS FUND INC /DE/ MD 8.01,9.01 09/21/05 SALOMON BROTHERS GLOBAL HIGH INCOME F 8.01,9.01 09/21/05 SALOMON BROTHERS GLOBAL PARTNERS INCO MD 8.01,9.01 09/21/05 SALOMON BROTHERS HIGH INCOME FUND II 8.01,9.01 09/21/05 SALOMON BROTHERS HIGH INCOME FUND INC MD 8.01,9.01 09/21/05 SALOMON BROTHERS INFLATION MANAGEMENT 8.01,9.01 09/21/05 SALOMON BROTHERS MUNICIPAL PARTNERS F MD 8.01,9.01 09/21/05 SALOMON BROTHERS MUNICIPAL PARTNERS F MD 8.01,9.01 09/21/05 Salomon Brothers Variable Rate Strate 8.01,9.01 09/21/05 SALOMON BROTHERS WORLDWIDE INCOME FUN MD 8.01,9.01 09/21/05 SAN JUAN BASIN ROYALTY TRUST TX 2.02,9.01 09/20/05 SEARCHHELP INC 1.01,2.03,9.01 09/15/05 SELECT COMFORT CORP 7.01 09/21/05 SELIGMAN NEW TECHNOLOGIES FUND II INC MD 7.01 09/21/05 SELIGMAN NEW TECHNOLOGIES FUND INC 7.01 09/21/05 SERVOTRONICS INC /DE/ DE 4.01,9.01 09/07/05 AMEND SHAW GROUP INC LA 5.02 09/19/05 SHENANDOAH TELECOMMUNICATIONS CO/VA/ VA 1.01,9.01 09/19/05 SILICON IMAGE INC DE 5.02,9.01 09/19/05 SIMMONS BEDDING CO DE 1.01,3.02,9.01 09/19/05 SIRVA INC DE 2.02,8.01,9.01 09/15/05 SIRVA INC DE 1.01,5.02,9.01 09/15/05 SIRVA INC DE 7.01,9.01 09/21/05 SLM Student Loan Trust 2003-4 DE 8.01,9.01 09/15/05 SOLOMON TECHNOLOGIES INC DE 1.01,2.03 09/15/05 SOMANETICS CORP MI 2.02,9.01 09/21/05 SONICBLUE INC DE 8.01,9.01 07/31/05 SOVEREIGN BANCORP INC PA 7.01,9.01 09/21/05 SPORTS RESORTS INTERNATIONAL INC MI 8.01,9.01 09/20/05 ST JOE CO FL 1.01 09/19/05 STAR SCIENTIFIC INC DE 8.01,9.01 09/15/05 STERLING GROUP VENTURES INC NV 1.01,9.01 09/16/05 STRATOS INTERNATIONAL INC DE 1.01,9.01 09/14/05 STRATUS SERVICES GROUP INC DE 1.01 09/15/05 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 09/21/05 SWS GROUP INC DE 2.02,9.01 09/20/05 Synova Healthcare Group Inc 1.01,5.02,9.01 09/15/05 TARGET RECEIVABLES CORP MN 8.01,9.01 09/21/05 Tarpon Industries, Inc. MI 8.01,9.01 09/21/05 TC X CALIBUR INC NV 5.01 09/15/05 TEGAL CORP /DE/ DE 1.01 09/19/05 TEKNI PLEX INC DE 2.02,9.01 09/21/05 TELEPLUS ENTERPRISES INC 8.01,9.01 09/21/05 TENTHGATE INC 8.01 09/21/05 TODD SHIPYARDS CORP WA 8.01 09/20/05 TODD SHIPYARDS CORP WA 8.01 09/21/05 AMEND TOP GROUP HOLDINGS INC CO 8.01,9.01 07/05/05 TOROTEL INC MO 5.01,8.01 09/19/05 TOUCHSTONE SOFTWARE CORP /CA/ DE 1.01 09/19/05 TRACKER CORP OF AMERICA DE 5.02 09/19/05 TRESTLE HOLDINGS INC DE 1.01 09/21/05 TRINITY3 CORP DE 8.01 06/24/05 UAL CORP /DE/ DE 2.02,9.01 09/21/05 UAP HOLDING CORP DE 2.05,9.01 09/19/05 UCBH HOLDINGS INC DE 1.01,2.03 09/15/05 ULTRALIFE BATTERIES INC DE 7.01,9.01 09/21/05 UNION ELECTRIC CO MO 5.03,9.01 08/25/05 AMEND UNISYS CORP DE 8.01,9.01 09/15/05 UNITED BANKSHARES INC/WV WV 1.02,9.01 09/16/05 UNOVA INC DE 8.01,9.01 09/15/05 UPFC Auto Receivables Trust 2005-A DE 8.01,9.01 09/15/05 UTi WORLDWIDE INC 1.01,9.01 09/18/05 VAALCO ENERGY INC /DE/ DE 8.01,9.01 09/12/05 VALENTIS INC DE 1.01 09/15/05 VALERO ENERGY CORP/TX DE 1.01,5.02,9.01 09/19/05 VALERO L P DE 1.01,5.02,9.01 09/21/05 VERSO TECHNOLOGIES INC MN 3.02 09/15/05 VIDEO DISPLAY CORP GA 4.01,9.01 06/27/05 Wachovia Auto Owner Trust 2005-A 8.01,9.01 09/20/05 Wachovia Bank Commercial Mortgage Tru NC 8.01,9.01 09/16/05 Wachovia Bank Commercial Mortgage Tru NC 8.01,9.01 09/16/05 Wachovia Mortgage Loan Trust, LLC DE 8.01,9.01 09/16/05 Wachovia Mortgage Loan Trust, LLC DE 8.01,9.01 09/16/05 WALTER INDUSTRIES INC /NEW/ DE 1.01,5.02,9.01 09/16/05 WARREN RESOURCES INC MD 7.01,9.01 09/21/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01 09/20/05 WINN DIXIE STORES INC FL 7.01,9.01 09/16/05 WORLDSPAN L P DE 8.01 09/16/05 WORTHINGTON INDUSTRIES INC OH 2.02,9.01 09/21/05 XYBERNAUT CORP DE 7.01,8.01,9.01 09/15/05 ZAP CA 1.01,7.01,9.01 09/15/05 ZENIX INCOME FUND INC 8.01,9.01 09/21/05