SEC NEWS DIGEST Issue 2004-186 September 27, 2004 COMMISSION ANNOUNCEMENTS SEC PROPOSES RULE TO ESTABLISH VOLUNTARY PROGRAM FOR REPORTING FINANCIAL INFORMATION ON EDGAR USING XBRL; COMMISSION ALSO SOLICITS COMMENTS ON BENEFITS OF TAGGED DATA AND XBRL As part of its initiative to assess the benefits of tagged data and its potential for improving the timeliness, accuracy and analysis of financial disclosure in Commission filings, the Securities and Exchange Commission issued a proposing release today to establish a voluntary program allowing registrants to file supplemental financial information using eXtensible Business Reporting Language (XBRL). Registrants would be able to voluntarily furnish XBRL data in an exhibit to specified EDGAR filings under the Securities Exchange Act of 1934 and the Investment Company Act of 1940. This program would begin with the 2004 calendar year-end reporting season. The proposal will be open for public comment for a 30 day period following its publication in the Federal Register. The Commission also issued a concept release today seeking public comment on: · the benefits of tagging data to improve reporting quality and efficiency; · the implications of tagging data for filers, investors, the Commission and other market participants; and · the adequacy and efficacy of XBRL as a format for reporting financial information. Comments on the concept release should be submitted to the Commission within 45 days of its publication in the Federal Register. Data tagging is gaining prominence as a format for enhancing financial reporting data using eXtensible Mark-Up Language (XML) derivatives, such as XBRL. Tagging provides greater context to data through standard definitions that turn text-based information, such as the filings currently contained in the Commission’s EDGAR system, into documents that can be retrieved, searched and analyzed through automated means. Data tags describe information such as items included in financial statements. This enables investors and other marketplace participants to analyze data from different sources and allows for the automatic exchange of financial information across various software platforms, including web services. The full text of the proposed rule can be accessed on the Commission’s website at http://www.sec.gov/rules/proposed/33-8496.pdf. The full text of the concept release can be accessed on the Commission’s website at http://www.sec.gov/rules/concept/33-8497.pdf. (Rel. 33-8496; 33-8497; Press Rel. 2004-138) FEE RATE ADVISORY #2 FOR FISCAL YEAR 2005 When fiscal year 2005 starts on Oct. 1, 2004, the Securities and Exchange Commission may be operating under a continuing resolution. In that event, fees paid under Section 6(b) of the Securities Act of 1933 and Sections 13(e), 14(g) and 31 of the Securities Exchange Act of 1934 will remain at their current rates. Five days after the date of enactment of the Commission's regular fiscal year 2005 appropriation, the Section 6(b) fee rate applicable to the registration of securities, the Section 13(e) fee rate applicable to the repurchase of securities, and the Section 14(g) fee rate applicable to proxy solicitations and statements in corporate control transactions will decrease from the current rate of $126.70 per million to $117.70 per million, as previously announced. In addition, thirty days after the date of enactment of the Commission’s regular appropriation, the Section 31 fee rate applicable to securities transactions on the exchanges and Nasdaq will increase from the current rate of $23.40 per million to $32.90 per million, as previously announced. Additional information on the transition to the new Section 31 fee rate will be available before the new rate becomes effective on the web sites of The New York Stock Exchange and NASD Regulation at http://www.nyse.com and http://www.nasdr.com. A copy of the Commission's April 30, 2004, order regarding fee rates for fiscal year 2005 is available at http://www.sec.gov/news/press/2004- 59.htm. The Commission will issue further notices as appropriate to keep the public informed of developments relating to enactment of the Commission's regular appropriation and the effective dates for the above fee rate changes. These notices will be posted at the SEC's Internet web site at http://www.sec.gov. (Press Rel. 2004-137) RULES AND RELATED MATTERS SEMIANNUAL REGULATORY AGENDA The Commission has authorized the publication of its Fall 2004 Regulatory Flexibility Act Agenda. The agenda is a general announcement to the public intended to provide advance notice of rulemaking actions. The agenda, which will not be available to the public until its publication, has been submitted by the Commission to the Regulatory Information Service Center for inclusion in the Unified Agenda of Federal Regulations scheduled for publication in the Federal Register in Fall 2004. Public comments regarding the agenda and the individual agenda entries are due by Dec. 30, 2004. (Rels. 33-8491; 34-50445; 35- 27893; 39-2427; IA-2306; IC-26621; File No. S7-34-04) ENFORCEMENT PROCEEDINGS IN THE MATTER OF RITA MCCONVILLE AND KEVIN HARRIS, C.P.A. Chief Judge Brenda P. Murray has issued an Initial Decision finding that: (1) Rita J. McConville violated Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 13b2-1, and 13b2-2, and caused Akorn, Inc. (Akorn), a distributor, manufacturer, and marketer of diagnostic and therapeutic pharmaceuticals, to violate Sections 13(a) and 13(b)(2) of the Exchange Act and Rules 12b-20 and 13a- 1; and (2) Kevin M. Harris willfully violated Rule 13b2-2, and caused and willfully aided and abetted Akorn’s violations of Section 13(a) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13. Ms. McConville and Mr. Harris served consecutively as Akorn’s chief financial officer in 2000 and 2001. Based on the findings and legal conclusions set out in the Initial Decision, Judge Murray ordered Ms. McConville to cease and desist from committing any violations and any future violations of the enumerated statutory and regulatory provisions and to disgorge the sum of $115,858, and prejudgment interest. Judge Murray denied the Division of Enforcement’s request for sanctions against Kevin M. Harris. (Initial Decision No. 259; File No. 3-11330) INVESTMENT COMPANY ACT RELEASES PACIFICARE OF ARIZONA, INC., ET AL. A temporary order has been issued under Section 3(b)(2) of the Investment Company Act granting PacifiCare of Arizona, Inc., PacifiCare of California, PacifiCare of Colorado, Inc., PacifiCare of Nevada, Inc., PacifiCare of Oregon, Inc., PacifiCare of Texas, Inc., and PacifiCare of Washington, Inc. (Applicants) a temporary exemption from all provisions of the Act, effective immediately. Applicants filed an application on March 31, 2003, and amendments on May 23, 2003, Sept. 15, 2003, Jan. 21, 2004, May 20, 2004, Sept. 9, 2004, and Sept. 22, 2004 for an order under Section 3(b)(2) declaring that each Applicant is not an investment company. The temporary order further extends the sixty-day automatic exemption provided by Section 3(b)(2) upon the filing of an application in good faith until Nov. 22, 2004, or until the Commission takes final action on the application, if earlier. Prior to the issuance of a permanent order to one or more of the Applicants, if any, the Commission will issue a notice giving interested persons an opportunity to request a hearing. (Rel. IC-26618 – September 23) DEUTSCHE INVESTMENT MANAGEMENT AMERICAS, INC., ET AL. The Commission has issued a temporary order to Deutsche Investment Management Americas, Inc., et al., under Section 9(c) of the Investment Company Act with respect to an injunction issued by the U.S. District Court for the Southern District of New York on Sept. 24, 2004 (Injunction). The temporary order exempts applicants and companies of which Deutsche Bank Securities, Inc. is or becomes an affiliated person from the provisions of Section 9(a) of the Act, until the earlier of two years from the date the Injunction was issued or until the Commission takes final action on the application for a permanent order. The Commission also has issued a notice giving interested persons until Oct. 19, 2004, to request a hearing on the application filed by the applicants for a permanent order under Section 9(c) of the Act. (Rel. IC-26620 - September 24) DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT For the month of September, 2004, a notice has been issued giving interested persons until Oct. 19, 2004, to request a hearing on any of the following applications for an order under Section 8(f) of the Investment Company Act declaring that the applicant has ceased to be an investment company: AXP Progressive Series, Inc. [File No. 811-1714] Merrill Lynch International Equity Fund [File No. 811-6521] Merrill Lynch Dragon Fund, Inc. [File No. 811-6581] Eaton Vance Municipal Income Trust II (formerly Eaton Vance Municipal Income Fund) [File No. 811-21234] Investors First Fund, Inc. [File No. 811-4981] Progressive Return Fund, Inc. [File No. 811-5891] Mutual Fund Variable Annuity Trust [File No. 811-8630] Merrill Lynch Variable Annuity Account [File No. 811-3079] (Rel. IC-26619 - September 24) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The Chicago Stock Exchange filed a proposed rule change (SR-CHX-2003-07) and Amendments No. 1 and No. 2 thereto relating to out-of-range execution rules. Publication of the proposal is expected in the Federal Register during the week of September 27. (Rel. 34-50417) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change submitted (SR-PCX-2004- 78) by the Pacific Exchange relating to priority and order allocation procedures for PCX Plus. Publication of the proposal is expected in the Federal Register during the week of September 27. (Rel. 34-50430) The Commission approved a proposed rule change (SR-ISE-2004-18) submitted by the International Securities Exchange to amend its market maker information barrier requirements under ISE Rule 810. Publication of the proposal is expected in the Federal Register during the week of September 27. (Rel. 34-50433) The Commission approved a proposed rule change and Amendment Nos. 1 and 2 thereto filed by the National Association of Securities Dealers (SR- NASD-2004-121) to include failures to timely submit amendments to Form U5 in its Minor Rule Violation Plan, pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of September 27. (Rel. 34-50446) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the Boston Stock Exchange. modifying the allocation of certain orders under the rules of the Boston Options Exchange Facility (SR-BSE-2004-36) 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 September 27. (Rel. 34-50431) A proposed rule change (SR-NASD-2004-134) filed by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc. (Nasdaq), relating to Multiple Market Participant Identifiers 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 September 27. (Rel. 34-50434) The Boston Stock Exchange filed a proposed rule change (SR–BSE-2004-39) and Amendment No. 1 thereto relating to its Transaction Fees Schedule with respect to its new Instant Liquidity Access product. The proposed rule change and Amendment No. 1 thereto has become immediately effective under Section 19(b)(3)(A) of the Securities and Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of September 27. (Rel. 34-50436) A proposed rule change (SR-NASD-2004-126) filed by the National Association of Securities Dealers to extend, for an additional six-month period, a pilot rule regarding waiver of California Arbitrator Disclosure Standards, 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 September 27. (Rel. 34-50447) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-PCX-2003-71) and Amendment No. 1 thereto submitted by the Pacific Exchange relating to trading securities valued at less than $1.00 in subpenny increments. Publication of the proposal is expected in the Federal Register during the week of September 27. (Rel. 34-50441) DELISTINGS GRANTED An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of Trump Hotels & Casino Resorts, Inc., effective at the opening of business on September 27. (Rel. 34-50442) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $1.00 par value, of Huffy Corporation, effective at the opening of business on September 27. (Rel. 34-50443) 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 TRANS MAX TECHNOLOGIES INC, 7473 LAKE MEAD BOULEVARD, LAS VEGAS, NV, 89128, 702-382-3377 - 2,400,000 ($3.05) Equity, (File 333-119233 - Sep. 24) (BR. 05) SB-2 Flooring Zone Inc, 3219 GLYNN AVENUE, BRUNSWICK, GA, 31520, 912-264-0505 - 10,000,000 ($20,000,000.00) Equity, (File 333-119234 - Sep. 24) (BR. ) S-8 MIV THERAPEUTICS INC, 1-8765 ASH STREET, VANCOUVER BC CANADA, A1, V6P 6T3, 5,000,000 ($1,550,000.00) Equity, (File 333-119236 - Sep. 24) (BR. 36) S-8 ECHEX WORLDWIDE CORP, RM 4302, 43RD FL. CHINA RESOURCES BLDG., 26 HARBOUR ROAD, WAN CHAI, K3, 00000, 852 2116 8509 - 2,400,000 ($2,400.00) Equity, (File 333-119237 - Sep. 24) (BR. 08) S-8 MAGSTAR TECHNOLOGIES INC, 410 11TH AVE SOUTH, HOPKINS, MN, 55343, 6129356921 - 0 ($2,137,500.00) Equity, (File 333-119238 - Sep. 24) (BR. 36) S-8 ALTANA AKTIENGESELLSCHAFT, HERBERT QUANDT HAUS AM PILGERRAIN 15, BAD HOMBURG VD HOHE, GERMANY, M2, D61352, 49617217120 - 0 ($7,573,840.00) ADRs/ADSs, (File 333-119240 - Sep. 24) (BR. 01) S-8 VALCOM INC, 28309 AVENUE CROCKER, VALENCIA, CA, 91355, 6612578000 - 2,000,000 ($400,000.00) Other, (File 333-119241 - Sep. 24) (BR. 05) F-6 Hutchison Telecommunications International LTD, 18/F, TWO HARBOURFRONT, 22 TAK FUNG ST., HUNGHOM, KOWLOON, HONG KONG, F4, ----, 852-2128-3222 - 100,000,000 ($5,000,000.00) Equity, (File 333-119242 - Sep. 24) (BR. 37) S-3 New Century Mortgage Securities LLC, 18400 VON KARMAN, SUITE 100, IRVINE, CA, 92612, 949-224-5706 - 0 ($10,000,000,000.00) Mortgage Backed Securities, (File 333-119243 - Sep. 24) (BR. ) S-8 MENTOR GRAPHICS CORP, 8005 SW BOECKMAN RD, WILSONVILLE, OR, 97070-7777, 5036857000 - 0 ($8,932,500.00) Equity, (File 333-119244 - Sep. 24) (BR. 03) S-8 MENTOR GRAPHICS CORP, 8005 SW BOECKMAN RD, WILSONVILLE, OR, 97070-7777, 5036857000 - 0 ($26,797,500.00) Equity, (File 333-119245 - Sep. 24) (BR. 03) S-8 MENTOR GRAPHICS CORP, 8005 SW BOECKMAN RD, WILSONVILLE, OR, 97070-7777, 5036857000 - 0 ($71,460,000.00) Equity, (File 333-119246 - Sep. 24) (BR. 03) S-8 CANARGO ENERGY CORP, P.O. BOX 291, ST. PETER PORT, GUERNSEY, C.I., X0, GY1 3RR, 44 1481 729980 - 0 ($6,300,000.00) Equity, (File 333-119249 - Sep. 24) (BR. 04) SB-2 RASER TECHNOLOGIES INC, 941 E 3665 S, SLC, UT, 84106, 8012316735 - 2,671,110 ($15,518,578.91) Equity, (File 333-119250 - Sep. 24) (BR. 09) F-6 CORPBANCA/FI, HUERFANOS 1072, SANTIAGO CHILE, F3, 00000, 56 (2) 687-8000 - 50,000,000 ($2,500,000.00) ADRs/ADSs, (File 333-119251 - Sep. 24) (BR. ) SB-2 SUPERIOR GALLERIES INC, 9478 WEST OLYMPIC BLVD, #, BEVERLY HILLS, CA, 90212, 310-203-9855 - 4,690,667 ($5,863,334.00) Equity, (File 333-119253 - Sep. 24) (BR. 02) SB-2 I2 TELECOM INTERNATIONAL INC, 3102 MAPLE AVE, STE 230, DALLAS, TX, 75201, 2149697200 - 21,906,741 ($14,567,982.77) Equity, (File 333-119254 - Sep. 24) (BR. 37) S-3 CMS ENERGY CORP, ONE ENERGY PLAZA, JACKSON, MI, 49201, 5177881031 - 0 ($150,000,000.00) Debt Convertible into Equity, (File 333-119255 - Sep. 24) (BR. 02) S-3 CMS ENERGY CORP, ONE ENERGY PLAZA, JACKSON, MI, 49201, 5177881031 - 0 ($250,000,000.00) Equity, (File 333-119256 - Sep. 24) (BR. 02) S-8 REGENERON PHARMACEUTICALS INC, 777 OLD SAW MILL RIVER RD, TARRYTOWN, NY, 10591-6707, 9143477000 - 0 ($68,062,500.00) Equity, (File 333-119257 - Sep. 24) (BR. 01) S-3 MISSION RESOURCES CORP, 1331 LAMAR, SUITE 1455, HOUSTON, TX, 77010, 7134953000 - 0 ($150,000,000.00) Unallocated (Universal) Shelf, (File 333-119258 - Sep. 24) (BR. 04) S-1 CAMPBELL STRATEGIC ALLOCATION FUND LP, 210 W PENNSYLVANIA AVE, STE 770, BALTIMORE, MD, 21204, 4102963301 - 0 ($2,000,000,000.00) Limited Partnership Interests, (File 333-119259 - Sep. 24) (BR. 08) S-8 NAVARRE CORP /MN/, 7400 49TH AVE N, NEW HOPE, MN, 55428, 7635358333 - 0 ($14,750,000.00) Equity, (File 333-119260 - Sep. 24) (BR. 03) S-3 VENTAS INC, 10350 ORMSBY PARK PLACE, SUITE 300, LOUISVILLE, KY, 40223, 5023579000 - 0 ($1.00) Other, (File 333-119261 - Sep. 24) (BR. 08) S-8 TALBOTS INC, ONE TALBOTS DRIVE, HINGHAM, MA, 02043, 7817497600 - 0 ($5,537,600.00) Other, (File 333-119262 - Sep. 24) (BR. 02) S-3 OXFORD INDUSTRIES INC, 222 PIEDMONT AVE NE, ATLANTA, GA, 30308, 4046592424 - 485,243 ($20,210,371.00) Equity, (File 333-119263 - Sep. 24) (BR. 02) S-11 Education Realty Trust, Inc., 530 OAK COURT DRIVE, SUITE 300, MEMPHIS, TN, 38117, 901.259.2500 - 0 ($316,250,000.00) Equity, (File 333-119264 - Sep. 24) (BR. ) S-11 CORPORATE PROPERTY ASSOCIATES 16 GLOBAL INC, C/O W P CAREY & CO LLC, 50 ROCKEFELLER PLAZA, NEW YORK, NY, 10020, 2124921100 - 0 ($1,200,000,000.00) Equity, (File 333-119265 - Sep. 24) (BR. 08) S-3 ADAPTEC INC, 691 S MILPITAS BLVD, M/S25, MILPITAS, CA, 95035, 4089458600 - 0 ($3,825,000.00) Equity, (File 333-119266 - Sep. 24) (BR. 03) N-2 MACC PRIVATE EQUITIES INC, 101 SECOND ST SE, STE 800, CEDAR RAPIDS, IA, 52401, 3193638249 - 768,654 ($2,690,289.00) Equity, (File 333-119267 - Sep. 24) (BR. 16) SB-2 DWANGO NORTH AMERICA CORP, 5847 SAN FELIPE STREET, SUITE 3220, HOUSTON, TX, 77057-3000, (713) 914-9600 - 14,178,081 ($21,408,902.00) Equity, (File 333-119268 - Sep. 24) (BR. 09) S-8 M WAVE INC, 216 EVERGREEN ST, BENSENVILLE ILLINOIS, IL, 60106, 6308609542 - 0 ($2,235,600.00) Equity, (File 333-119269 - Sep. 24) (BR. 36) S-1 National Interstate CORP, 3250 INTERSTATE DRIVE, RICHFIELD, OH, 44286, (330) 659-8900 - 0 ($65,000,000.00) Equity, (File 333-119270 - Sep. 24) (BR. ) S-8 ADAPTEC INC, 691 S MILPITAS BLVD, M/S25, MILPITAS, CA, 95035, 4089458600 - 0 ($76,500,000.00) Equity, (File 333-119271 - Sep. 24) (BR. 03) S-8 TEGAL CORP /DE/, 2201 SOUTH MCDOWELL BLVD, PETALUMA, CA, 94954, 7077635600 - 5,100,000 ($7,089,000.00) Equity, (File 333-119272 - Sep. 24) (BR. 36) S-8 BUCYRUS INTERNATIONAL INC, P O BOX 500, 1100 MILWAUKEE AVENUE, SOUTH MILWAUKEE, WI, 53172-0500, 4147684000 - 2,026,400 ($39,220,360.00) Equity, (File 333-119273 - Sep. 24) (BR. 36) S-3 PRICELINE COM INC, 800 CONNECTICUT AVE, NORWALK, CT, 06854, 2037053000 - 0 ($91,650,000.00) Debt Convertible into Equity, (File 333-119274 - Sep. 24) (BR. 08) S-4 MOSAIC CO, 15407 MCGINTY RD, MINNETONKA, MN, 55391, 9527426395 - 0 ($1,812,487,000.00) Other, (File 333-119275 - Sep. 24) (BR. 02) S-8 NEXEN INC, 801-7TH AVENUE SW, CALGARY ALBERTA CANA, A0, T2P 3P7, 4036994000 - 2,750,000 ($106,975,000.00) Equity, (File 333-119276 - Sep. 24) (BR. 04) S-4 CHINA RESOURCES DEVELOPMENT INC, ROOM 2105 WEST TOWER SHUN TAK CENTRE, 200 CONNAUGHT ROAD C, SHEUNG WAN, K3, -, 01185228107205 - 1,247,823 ($5,133,544.00) Equity, (File 333-119277 - Sep. 24) (BR. 02) S-1 IWT TESORO CORP, 191 POST ROAD WEST, SUITE 10, WESTPORT, CT, 06880, 203-221-2770 - 0 ($31,602,625.00) Equity, (File 333-119278 - Sep. 24) (BR. 02) N-2 COHEN & STEERS SELECT UTILITY FUND INC, 757 HIRD AVENUE, NEW YORK, NY, 10017, 2128323232 - 40 ($1,000,000.00) Equity, (File 333-119279 - Sep. 24) (BR. 22) S-4 FIFTH THIRD BANCORP, 38 FOUNTAIN SQ PLZ, FIFTH THIRD CENTER, CINCINNATI, OH, 45263, 5135795300 - 38,500,000 ($929,775,000.00) Equity, (File 333-119280 - Sep. 24) (BR. 07) S-3 NOVELL INC, 1800 SOUTH NOVELL PLACE, PROVO, UT, 84606, 8018617000 - 0 ($600,000,000.00) Other, (File 333-119281 - Sep. 24) (BR. 03) S-8 Google Inc., 1600 AMPHITHEATRE PARKWAY, MOUNTAIN VIEW, CA, 94043, 650 623 4000 - 12,867 ($275,225.13) Equity, (File 333-119282 - Sep. 24) (BR. 08) N-2 COHEN & STEERS PREMIUM INCOME REALTY FUND INC, 757 THIRD AVENUE, NEW YORK, NY, 10017, 40 ($1,000,000.00) Equity, (File 333-119283 - Sep. 24) (BR. 22) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off- Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off- Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------ ABFC Asset-Backed Certificates, Serie DE 8.01,9.01 08/26/04 ACCESS ANYTIME BANCORP INC DE 3.02,7.01 09/24/04 ACT TELECONFERENCING INC CO 1.01,3.02,9.01 09/09/04 ADAPTEC INC DE 8.01,9.01 09/24/04 ADEPT TECHNOLOGY INC CA 8.01,9.01 09/23/04 ADVANCED ENGINE TECHNOLOGIES INC CO 1.01 09/24/04 AETNA INC /PA/ PA 1.01,9.01 09/22/04 AF FINANCIAL GROUP 1.01,1.02,5.02,9.01 09/24/04 AKSYS LTD DE 5.02 09/22/04 ALEXION PHARMACEUTICALS INC DE 2.02,9.01 09/24/04 ALLIANCE PHARMACEUTICAL CORP NY 1.01,2.03 09/21/04 ALLMERICA FINANCIAL CORP DE 7.01 09/23/04 AMEREN CORP MO 1.01,9.01 09/24/04 AMERICAN BUILDING CONTROL INC DE 5.03,8.01,9.01 09/22/04 AMERICAN CAPITAL PARTNERS LIMITED INC NV 9.01 10/28/03 AMEND AMERICAN INSURED MORTGAGE INVESTORS S CA 8.01,9.01 09/23/04 AMERICAN STATES WATER CO CA 8.01,9.01 09/22/04 AMERICAN UNITED GLOBAL INC DE 1.01,9.01 09/20/04 AMERICANWEST BANCORPORATION WA 1.01,5.02,8.01,9.01 09/20/04 AMERON INTERNATIONAL CORP DE 8.01 09/23/04 AMIS HOLDINGS INC 7.01,9.01 09/24/04 AMREP CORP OK 8.01,9.01 09/22/04 ANDREW CORP DE 8.01,9.01 09/23/04 ANDREW CORP DE 1.01,9.01 09/21/04 APOLLO GOLD CORP 1.01,9.01 09/24/04 APPLIED MATERIALS INC /DE DC 1.01,7.01,9.01 09/20/04 ARGENT SECURITIES INC ASSET-BACKED PA 2.01,9.01 09/16/04 ARGENT SECURITIES INC ASSET-BACKED PA 2.01,8.01,9.01 09/09/04 ASHLAND INC KY 7.01,9.01 09/21/04 AMEND ASPEN INSURANCE HOLDINGS LTD D0 1.01,9.01 09/24/04 Asset Backed Funding Corp C-BASS Mort DE 8.01,9.01 08/12/04 ASYST TECHNOLOGIES INC /CA/ CA 1.01,5.02,9.01 09/20/04 AVADO BRANDS INC GA 2.05,2.06 09/24/04 BALCHEM CORP MD 1.01 09/16/04 AMEND BALLY TOTAL FITNESS HOLDING CORP DE 8.01,9.01 09/24/04 BANC OF AMERICA FUNDING CORP DE 8.01,9.01 09/23/04 Banc of America Funding Corp. Mortgag DE 8.01,9.01 08/27/04 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 09/24/04 BANKNORTH GROUP INC/ME ME 8.01,9.01 09/24/04 BEACON ROOFING SUPPLY INC 1.01,9.01 09/20/04 BEDFORD PROPERTY INVESTORS INC/MD MD 8.01,9.01 09/22/04 BIMINI MORTGAGE MANAGEMENT INC MD 7.01,9.01 09/23/04 BIOMERICA INC DE 5.02 09/21/04 BIRDS EYE FOODS INC DE 7.01 09/24/04 BOOTH CREEK SKI HOLDINGS INC DE 2.03,9.01 09/22/04 BRANDYWINE OPERATING PARTNERSHIP LP / DE 5.02 09/24/04 BRANDYWINE REALTY TRUST MD 5.02 09/24/04 BROOKE CORP KS 8.01,9.01 09/24/04 BROOKTROUT INC MA 8.01,9.01 09/24/04 BULLDOG TECHNOLOGIES INC NV 7.01 09/24/04 C&D TECHNOLOGIES INC DE 8.01,9.01 09/24/04 CABLEVISION SYSTEMS CORP /NY DE 5.02,9.01 09/22/04 CALIFORNIA PIZZA KITCHEN INC CA 8.01,9.01 09/23/04 CALPINE CORP DE 8.01 09/23/04 CAMPBELL SOUP CO NJ 5.02 09/23/04 CAPITAL LEASE FUNDING INC MD 1.01,2.03,9.01 09/22/04 CARRIZO OIL & GAS INC TX 4.01 09/17/04 CASTLE A M & CO MD 5.02 09/20/04 CATUITY INC DE 4.01,9.01 09/24/04 CBRL GROUP INC TN 7.01,9.01 09/24/04 CELLSTAR CORP DE 2.02,9.01 09/22/04 CENDANT MORTGAGE CAPITAL LLC DE 8.01,9.01 09/24/04 CENTERPOINT PROPERTIES TRUST MD 1.01,8.01,9.01 09/22/04 CENTEX CORP NV 2.03 09/21/04 CENTRAL FREIGHT LINES INC NV 7.01 07/24/04 CENTURY PACIFIC FINANCIAL CORP AZ 1.01,5.02,8.01,9.01 09/22/04 CERISTAR INC DE 5.03,8.01 09/24/04 CFS BANCORP INC DE 7.01,9.01 09/23/04 CHEROKEE INC DE 8.01,9.01 09/21/04 CHURCHILL DOWNS INC KY 7.01 09/24/04 CIMETRIX INC NV 3.02 09/24/04 CIRRUS LOGIC INC DE 7.01,9.01 09/23/04 CITIGROUP MORTGAGE LOAN TRUST INC CAR 8.01,9.01 09/02/04 COLE NATIONAL CORP /DE/ DE 8.01,9.01 09/24/04 COLE NATIONAL GROUP INC DE 8.01,9.01 09/24/04 COLLAGENEX PHARMACEUTICALS INC DE 1.01,3.02,9.01 09/23/04 COLLEGIATE PACIFIC INC DE 7.01 09/23/04 COMMERCE ENERGY GROUP INC DE 8.01,9.01 09/24/04 COMMERCE ONE INC / DE/ DE 2.05 09/24/04 COMMERCIAL METALS CO DE 5.02,9.01 09/20/04 COMMUNITY HEALTH SYSTEMS INC DE 1.01,9.01 09/23/04 CORAUTUS GENETICS INC DE 1.01,2.03,8.01,9.01 09/22/04 CORGENIX MEDICAL CORP/CO NV 8.01 09/24/04 CORIXA CORP DE 1.01,9.01 07/20/04 COUGAR HOLDINGS INC NV 8.01,9.01 09/20/04 CRAY INC WA 5.02 09/20/04 CREDIT SUISSE FIRST BOSTON MORTGAGE A DE 9.01 09/24/04 CROSS COUNTRY HEALTHCARE INC DE 7.01,9.01 09/24/04 CWABS INC DE 8.01,9.01 09/24/04 CWABS INC DE 8.01,9.01 09/24/04 CWABS INC DE 8.01,9.01 09/24/04 CYBERONICS INC DE 8.01 09/23/04 CYBERONICS INC DE 8.01 09/23/04 DARK DYNAMITE, INC NV 3.02 09/23/04 DATATEC SYSTEMS INC DE 1.02,9.01 09/24/04 DELTA MUTUAL INC 2.03,3.02,9.01 09/20/04 DENDO GLOBAL CORP NV 8.01 09/23/04 DIGITAL VIDEO SYSTEMS INC DE 1.01,3.02,5.03,9.01 09/20/04 DIVERSIFIED CORPORATE RESOURCES INC TX 4.01 09/24/04 DIVIDEND CAPITAL TRUST INC MD 2.01,9.01 09/21/04 DOLLAR TREE STORES INC VA 1.01 09/24/04 DOMINION RESOURCES INC /DE/ DE 5.02 09/23/04 Emrise CORP DE 2.01,9.01 07/13/04 AMEND ENDWAVE CORP DE 4.01,9.01 09/24/04 ENERGY CONVERSION DEVICES INC DE 8.01 09/23/04 ENXNET INC OK 7.01,9.01 09/24/04 Epic Bancorp 8.01,9.01 09/08/04 EXX INC/NV/ NV 8.01,9.01 09/23/04 FAIR ISAAC CORP DE 1.01,9.01 09/20/04 FAMOUS DAVES OF AMERICA INC MN 8.01,9.01 09/22/04 FERRELLGAS PARTNERS L P DE 1.01,9.01 09/24/04 FIFTH THIRD BANCORP OH 8.01 08/03/04 AMEND FIRST FINANCIAL BANCORP /OH/ OH 1.01,5.02,9.01 09/21/04 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 09/24/04 FLEETWOOD ENTERPRISES INC/DE/ DE 1.01,2.03,9.01 09/21/04 FRESH CHOICE INC DE 1.02,5.02,9.01 09/20/04 GABRIEL TECHNOLOGIES CORP DE 4.01,9.01 08/23/04 AMEND GASCO ENERGY INC NV 2.01,9.01 09/20/04 GENERAL COMPONENTS, INC. NV 5.01,9.01 09/24/04 GENETHERA INC FL 1.01 09/20/04 GEORGIA GULF CORP /DE/ DE 7.01,9.01 09/23/04 GEVITY HR INC FL 1.01,9.01 09/24/04 GLOBAL PAYMENTS INC GA 1.01,9.01 09/21/04 GOLDEN ENTERPRISES INC DE 2.02,9.01 09/23/04 GOLDEN GRAIN ENERGY 5.02 09/20/04 GREATER BAY BANCORP CA 1.01,9.01 09/20/04 GREATER COMMUNITY BANCORP NJ 8.01,9.01 09/22/04 GREENVILLE FIRST BANCSHARES INC SC 8.01 09/24/04 GREENWICH CAPITAL ACCEP MORT LOAN PAS DE 8.01,9.01 09/20/04 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 06/19/00 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 07/19/00 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 09/19/00 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 10/19/00 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 11/19/00 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 12/19/00 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 04/19/00 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 08/19/00 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 09/24/04 GS FINANCIAL CORP LA 5.02 09/22/04 HALIFAX CORP VA 1.01,9.01 09/24/04 HarborView Mortgage Loan Trust 2004-2 DE 8.01,9.01 09/19/04 HarborView Mortgage Loan Trust 2004-4 DE 8.01,9.01 09/20/04 HarborView Mortgage Loan Trust 2004-5 DE 8.01,9.01 09/20/04 HARBORVIEW MORTGAGE LOAN TRUST 2004-6 DE 8.01,9.01 09/20/04 HARTFORD LIFE INSURANCE CO CT 9.01 09/24/04 HARVEST NATURAL RESOURCES INC DE 7.01 09/24/04 HCC INSURANCE HOLDINGS INC/DE/ DE 7.01,9.01 09/24/04 HEALTH & NUTRITION SYSTEMS INTERNATIO FL 5.02,9.01 09/04/04 HEALTH MANAGEMENT ASSOCIATES INC DE 8.01,9.01 09/23/04 HOME PRODUCTS INTERNATIONAL INC DE 7.01,8.01,9.01 09/23/04 HORMEL FOODS CORP /DE/ DE 5.03,7.01,9.01 09/20/04 I2 TELECOM INTERNATIONAL INC WA 5.02 09/24/04 ICON CASH FLOW PARTNERS L P SEVEN DE 2.01,9.01 09/20/04 IMMERSION CORP DE 7.01 09/22/04 IMMUNICON CORP 8.01,9.01 09/24/04 INFINIUM LABS INC DE 8.01 09/24/04 INTERMET CORP GA 1.01,9.01 09/20/04 INTERMOST CORP UT 5.02 09/20/04 INTERVOICE INC TX 2.02,9.01 09/23/04 INTRAWARE INC DE 1.01,2.03 09/20/04 INVESTMENT TECHNOLOGY GROUP INC DE 5.02,9.01 09/22/04 IOMEGA CORP DE 2.05,2.06,9.01 09/20/04 IRIDEX CORP DE 5.02 09/22/04 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 09/08/04 JLG INDUSTRIES INC PA 7.01 09/23/04 JONES LANG LASALLE INC MD 5.02 09/23/04 K FED BANCORP 8.01,9.01 09/24/04 KANSAS CITY SOUTHERN DE 1.01 09/15/04 AMEND KEYSPAN CORP NY 8.01,9.01 09/24/04 KFX INC DE 7.01,9.01 09/20/04 KITE REALTY GROUP TRUST MD 2.02,9.01 09/20/04 KLA TENCOR CORP DE 1.01 09/21/04 KNIGHT FULLER INC DE 4.01,9.01 09/24/04 L & L FINANCIAL HOLDINGS INC NV 3.03 09/21/04 LADENBURG THALMANN FINANCIAL SERVICES FL 3.01,9.01 09/20/04 LANCER ORTHODONTICS INC /CA/ CA 5.02 09/21/04 LAZARE KAPLAN INTERNATIONAL INC DE 4.01,9.01 09/23/04 LEHMAN ABS CORP DE 8.01,9.01 09/24/04 LFG International, Inc. NV 5.02 09/22/04 LL&E ROYALTY TRUST TX 2.02,7.01,9.01 09/24/04 LONE STAR STEAKHOUSE & SALOON INC DE 8.01 09/22/04 LONE STAR TECHNOLOGIES INC DE 5.03,9.01 09/21/04 LONE STAR TECHNOLOGIES INC DE 8.01,9.01 09/24/04 LUBRIZOL CORP OH 8.01,9.01 09/22/04 MANUGISTICS GROUP INC DE 1.01,9.01 09/22/04 AMEND MASTEC INC FL 4.01,9.01 08/30/04 AMEND MATRIXX INITIATIVES INC DE 8.01 08/20/04 MAXIM PHARMACEUTICALS INC DE 8.01 09/21/04 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 09/23/04 MDU RESOURCES GROUP INC DE 5.02 09/24/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/09/04 METRO-GOLDWYN-MAYER INC DE 1.01,8.01,9.01 09/23/04 MGM MIRAGE DE 1.01,2.03,8.01,9.01 09/22/04 MICROSEMI CORP DE 1.01,7.01,9.01 09/23/04 MILLENNIUM CHEMICALS INC DE 7.01,9.01 09/24/04 MIRANT CORP DE 1.01 09/22/04 MISSION RESOURCES CORP DE 8.01,9.01 09/24/04 MOONEY AEROSPACE GROUP LTD DE 4.01 09/15/04 MSC SOFTWARE CORP DE 5.02 09/23/04 MTS MEDICATION TECHNOLOGIES, INC /DE/ DE 1.01,9.01 09/24/04 MUNICIPAL MORTGAGE & EQUITY LLC DE 2.02,4.02,9.01 09/22/04 NationsHealth, Inc. DE 4.01,5.02,5.05,9.01 09/21/04 NAVISITE INC DE 1.01,9.01 09/21/04 NDCHEALTH CORP DE 5.03,9.01 09/24/04 NEIMAN MARCUS GROUP INC DE 1.01,9.01 09/20/04 NEOPHARM INC DE 1.01,3.03,9.01 09/20/04 NEOSE TECHNOLOGIES INC DE 1.01,1.02,5.02,9.01 09/23/04 NEUROLOGIX INC/DE DE 1.01,5.02,9.01 09/21/04 NEW CENTURY BANCORP INC NC 1.01,2.03,8.01,9.01 09/20/04 NEW JERSEY RESOURCES CORP NJ 8.01 09/08/04 NEWMARKET CORP VA 1.01,9.01 09/24/04 NISSAN AUTO RECEIVABLES 2004-B OWNER 8.01,9.01 09/15/04 NORTH STATE BANCORP NC 8.01,9.01 09/24/04 NORTHERN BORDER PARTNERS LP DE 8.01,9.01 09/23/04 NORTHERN BORDER PIPELINE CO TX 8.01,9.01 09/23/04 NOVELLUS SYSTEMS INC CA 1.01,9.01 09/20/04 OIL DRI CORPORATION OF AMERICA DE 2.02,9.01 09/24/04 OMEGA PROTEIN CORP NV 1.01,9.01 09/21/04 OUTLOOK GROUP CORP WI 2.02 09/22/04 PACIFIC PREMIER BANCORP INC DE 5.02,9.01 09/21/04 PARAMCO FINANCIAL GROUP INC NV 5.02 09/15/04 PARK ELECTROCHEMICAL CORP NY 2.02 08/29/04 PARK NATIONAL CORP /OH/ OH 8.01,9.01 09/24/04 PATIENT INFOSYSTEMS INC DE 9.01 09/24/04 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 1.01 09/22/04 PEROT SYSTEMS CORP DE 5.02,5.03,9.01 09/22/04 PIONEER NATURAL RESOURCES CO DE 5.02,9.01 09/24/04 PIPELINE DATA INC 7.01 06/30/04 PIPELINE DATA INC 8.01 06/30/04 POINT WEST CAPITAL CORP DE 1.03 09/24/04 POTASH CORP OF SASKATCHEWAN INC 1.01,2.03 09/21/04 PRIME HOSPITALITY CORP DE 1.01,8.01,9.01 09/22/04 PRIME HOSPITALITY CORP DE 8.01,9.01 09/24/04 PYR ENERGY CORP DE 8.01,9.01 09/22/04 RAAC Series 2004-SP1 Trust DE 8.01,9.01 09/08/04 RAAC Series 2004-SP2 DE 8.01,9.01 09/23/04 RADIOLOGIX INC DE 1.01,1.02,3.01,5.02,9.01 09/20/04 RALCORP HOLDINGS INC /MO MO 8.01,9.01 09/23/04 RALCORP HOLDINGS INC /MO MO 5.02,9.01 09/23/04 RALI 2004-QS5 DE 8.01,9.01 09/23/04 RALI Series 2004-QA2 Trust DE 8.01,9.01 09/23/04 RALI Series 2004-QA3 Trust DE 8.01,9.01 09/23/04 RALI Series 2004-QS1 Trust DE 8.01,9.01 09/23/04 RALI Series 2004-QS10 Trust DE 8.01,9.01 09/23/04 RALI Series 2004-QS11 Trust 8.01,9.01 09/23/04 RALI Series 2004-QS2 Trust DE 8.01,9.01 09/23/04 RALI Series 2004-QS8 Trust DE 8.01,9.01 09/23/04 RALI Series 2004-QS9 Trust DE 8.01,9.01 09/23/04 RAMP Series 2004-RS1 Trust DE 8.01,9.01 09/23/04 RAMP Series 2004-RS2 Trust DE 8.01,9.01 09/23/04 RAMP SERIES 2004-RS4 TRUST DE 8.01,9.01 09/23/04 Ramp Series 2004-RS5 Trus DE 8.01,9.01 09/23/04 RAMP Series 2004-RS6 Trust DE 8.01,9.01 09/23/04 RAMP Series 2004-RS7 Trust DE 8.01,9.01 09/23/04 RAMP Series 2004-RS8 Trust 8.01,9.01 09/23/04 RAMP Series 2004-RZ2 Trust DE 8.01,9.01 09/23/04 RAMP Series 2004-SL2 Trust DE 8.01,9.01 09/23/04 RASC Series 2004-KS1 Trust DE 8.01,9.01 09/23/04 RASC Series 2004-KS2 Trust DE 8.01,9.01 09/23/04 RASC SERIES 2004-KS4 TRUST DE 8.01,9.01 09/23/04 RASC Series 2004-KS5 Trust DE 8.01,9.01 09/23/04 RASC Series 2004-KS6 Trust DE 8.01,9.01 09/23/04 RASC Series 2004-KS7 Trust DE 8.01,9.01 09/23/04 RASC Series 2004-KS8 Trust 8.01,9.01 09/24/04 RASC Series 2004-KS8 Trust 8.01,9.01 09/24/04 RESIDENTIAL ACCREDIT LOANS INC RALI S DE 8.01,9.01 09/23/04 RESIDENTIAL ACCREDIT LOANS INC RALI S DE 8.01,9.01 09/23/04 RESIDENTIAL ASSET MORT PROD INC RAMP DE 8.01,9.01 09/23/04 RESIDENTIAL ASSET MORT PROD INC RAMP DE 8.01,9.01 09/23/04 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 09/24/04 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 09/24/04 RESIDENTIAL ASSET MORTGAGE PRODUCTS R DE 8.01,9.01 09/23/04 RESIDENTIAL ASSET SECURITIES CORP DE 8.01,9.01 09/24/04 RESIDENTIAL ASSET SECURITIES RASC SER DE 8.01,9.01 09/23/04 RESOURCES CONNECTION INC DE 8.01 09/22/04 RESUDENTIAL ACRREDIT LOANS RALI SERIE DE 8.01,9.01 09/23/04 REVLON CONSUMER PRODUCTS CORP DE 8.01 09/24/04 REVLON INC /DE/ DE 8.01 09/24/04 RFC RALI Series 2004-QS6 DE 8.01,9.01 09/23/04 RFC RALI Series 2004-QS7 DE 8.01,9.01 09/23/04 RICHARDSON ELECTRONICS LTD/DE DE 7.01 09/23/04 RIVER VALLEY BANCORP IN 8.01,9.01 09/21/04 ROBERTS REALTY INVESTORS INC GA 1.01 09/24/04 SABA SOFTWARE INC DE 2.02,9.01 09/24/04 SAMI MTG P/T CERT SERIES 2003-AR3 8.01,9.01 09/20/04 SEPRACOR INC /DE/ DE 2.03,9.01 09/22/04 SOTHEBYS HOLDINGS INC MI 2.03 09/22/04 SOUTHERN PERU COPPER CORP/ DE 8.01 09/24/04 SOUTHWEST BANCORP OF TEXAS INC TX 7.01,9.01 09/23/04 ST JOE CO FL 9.01 09/20/04 STANDEX INTERNATIONAL CORP/DE/ DE 1.01 09/20/04 STARBUCKS CORP WA 8.01,9.01 09/23/04 STARWOOD HOTEL & RESORTS WORLDWIDE IN MD 1.01,5.02,7.01,9.01 09/20/04 STEEL DYNAMICS INC IN 9.01 09/24/04 STEPHAN CO FL 8.01,9.01 09/22/04 STRATEX NETWORKS INC DE 1.01,9.01 09/20/04 STRATTEC SECURITY CORP WI 5.02,9.01 09/24/04 STRUCTURED ASSET INVESTMENT LOAN TRUS DE 8.01 09/10/04 STRUCTURED ASSET MORT INV INC MORT P DE 8.01,9.01 09/20/04 STRUCTURED ASSET MORT INV INC MORT PA DE 8.01,9.01 09/20/04 STRUCTURED ASSET MORT INV INC MORT PS DE 8.01,9.01 09/20/04 STRUCTURED ASSET MORT PASS THRU CERTS DE 8.01,9.01 09/20/04 Structured Asset Mort Pass Thru Certs DE 8.01,9.01 09/20/04 STRUCTURED ASSET MORTGAGE INVEST MORT 8.01,9.01 09/20/04 STRUCTURED ASSET MORTGAGE INVEST TRUS NY 8.01,9.01 09/20/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 09/20/04 Structured Asset Mortgage Investments DE 8.01,9.01 09/20/04 STRUCTURED ASSET MORTGAGE INVESTMENTS 8.01,9.01 09/20/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 09/20/04 SURGILIGHT INC FL 5.02 09/22/04 TC PIPELINES LP DE 8.01 09/23/04 TC PIPELINES LP DE 5.02 09/23/04 TEKELEC CA 2.01,3.02,9.01 09/20/04 TETRA TECHNOLOGIES INC DE 9.01 07/15/04 AMEND TII NETWORK TECHNOLOGIES INC DE 9.01 06/25/04 TIPPERARY CORP TX 3.02,9.01 09/20/04 TOPPS CO INC DE 2.02 09/23/04 TOREADOR RESOURCES CORP DE 7.01 06/23/04 TOYS R US INC DE 1.01 09/24/04 TRANSMONTAIGNE INC DE 2.02,9.01 09/23/04 TRANSOCEAN INC E9 7.01,9.01 09/24/04 TROY GROUP INC DE 8.01,9.01 09/24/04 TYCO INTERNATIONAL LTD /BER/ D0 7.01,9.01 09/23/04 ULTRALIFE BATTERIES INC DE 7.01,9.01 09/24/04 UNICORP INC /NEW NV 3.02 09/24/04 UNITED FIRE & CASUALTY CO IA 8.01,9.01 09/20/04 UNITED NATIONAL GROUP LTD E9 7.01 09/24/04 UNITEDHEALTH GROUP INC MN 8.01,9.01 09/24/04 UNIVERCELL HOLDINGS INC FL 8.01 09/20/04 UNIVERSAL TECHNICAL INSTITUTE INC DE 1.01,9.01 09/20/04 US REALTY PARTNERS LTD PARTNERSHIP DE 1.02 09/20/04 USB HOLDING CO INC DE 7.01,9.01 09/24/04 Valley Bancorp NV 8.01,9.01 09/22/04 VALLEY COMMUNITY BANCSHARES INC 5.02 09/22/04 VAXGEN INC DE 1.01,1.02,3.02,8.01,9.01 09/21/04 VENDINGDATA CORP NV 2.01 09/24/04 VENTIV HEALTH INC DE 1.01,7.01,9.01 09/24/04 VICURON PHARMACEUTICALS INC DE 5.02,9.01 09/20/04 VION PHARMACEUTICALS INC DE 7.01,9.01 09/23/04 VISIONGATEWAY INC NV 1.01 09/24/04 WAL MART STORES INC DE 5.02,9.01 09/23/04 WASTE SERVICES, INC. A6 1.01,4.02,9.01 09/24/04 WATTS WATER TECHNOLOGIES INC DE 1.01,1.02,2.03 09/23/04 WELLMAN INC DE 8.01 09/22/04 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 09/23/04 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 09/23/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 08/30/04 WESBANCO INC WV 8.01 09/22/04 WEST PHARMACEUTICAL SERVICES INC PA 8.01 09/22/04 WESTBANK CORP MA 1.01,2.03,9.01 09/20/04 WHEELING ISLAND GAMING INC DE 8.01,9.01 09/22/04 WHITING PETROLEUM CORP DE 2.01,2.03,9.01 09/23/04 WINDROSE MEDICAL PROPERTIES TRUST MD 1.01,2.01,7.01,9.01 09/20/04 WMS INDUSTRIES INC /DE/ DE 1.01,9.01 09/21/04 WORLD MONITOR TRUST SERIES C DE 8.01 09/22/04 WPT ENTERPRISES INC 8.01,9.01 09/22/04 XTO ENERGY INC DE 1.01,2.03,9.01 09/20/04 YADKIN VALLEY CO NC 4.01,9.01 09/20/04 YUM BRANDS INC NC 1.01 09/24/04