SEC NEWS DIGEST Issue 2004-187 September 28, 2004 COMMISSION ANNOUNCEMENTS STAFF ACCOUNTING BULLETIN NO. 106 The Commission staff is issuing Staff Accounting Bulletin No. 106 to express the staff’s views regarding the application of FASB Statement No. 143, Accounting for Asset Retirement Obligations, by oil and gas producing companies following the full cost accounting method. For further information contact Cathy J. Cole or John W. Albert at (202) 942-4400 or Leslie A. Overton at (202) 942-2960. ENFORCEMENT PROCEEDINGS IN THE MATTER OF A.C.L.N. LIMITED On September 27, the Commission issued an Order Instituting Proceedings, Making Findings, and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 (Exchange Act) against A.C.L.N. Limited (ACLN), a Cyprus corporation with offices in Antwerp, Belgium. In the Order, the Commission found that ACLN failed to comply with Section 17(a) of the Securities Act of 1933 and Sections 10(b) and 13(a) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1 and 13a-16 thereunder by including materially false and misleading information in its annual reports to the Commission for the years 1998 through 2000, in a registration statement filed with the Commission in April 2000, and in its quarterly reports for the first three quarters of 2001. The Commission further found that ACLN failed to comply with Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-16 thereunder by failing to file any annual or quarterly report with the Commission for any fiscal period subsequent to the quarter ending Sept. 30, 2001. Finally, the Commission found that ACLN failed to comply with Sections 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act by failing to keep adequate books and records and by failing to maintain a system of internal accounting controls sufficient to assure accurate preparation of financial statements. Without admitting or denying the findings, ACLN consented to the issuance of the Order, which revokes the registration of its securities. For additional information see Litigation Release No. 17776 (Oct. 8, 2002), Administrative Proceedings Release No. 34-46880 (Nov. 21, 2002) and Litigation Release No. 18888 (Sept. 16, 2004). (Rel. 34-50455; File No. 3-11687) COMMISSION CHARGES WILLIAM ATKINSON, II AND JAMES WALKER WITH FRAUDULENT OFFERING The Commission announced that on September 27 it filed a civil injunctive action in the U.S. District Court for the Western District of Pennsylvania against William L. Atkinson, II, of Coraopolis, Pennsylvania, and James R. Walker, of Mansfield, Ohio, both of whom were officers and owners of Family Heritage Estate Portfolio, Inc. (Family Heritage), a privately held company located in Pittsburgh, Pennsylvania. The Commission’s complaint alleges that, from 1998 through April 2003, Atkinson and Walker defrauded investors through the offer and sale of unregistered securities, in the form of investment contracts, issued by Family Heritage. The defendants fraudulently raised $6.34 million from approximately 324 investors, to whom they sold purported investments in automatic teller machines (ATMs). To date, investors have lost approximately $4.3 million. The complaint alleges that Atkinson and Walker, directly and through their salespersons, fraudulently induced individuals to purchase these securities by making numerous material misrepresentations and omissions concerning, among other things, the cost of purchasing and installing each ATM, and the Company’s high operating costs and corresponding lack of profitability. Walker also falsely told investors that their Family Heritage investment “could not lose money,” and that their money could be withdrawn at any time. The complaint further alleges that the defendants did not tell investors that Family Heritage’s ATM operations were not making money, and that new investor funds were being used to make monthly payments to other investors. In addition, beginning in October 2001, Atkinson and Walker stopped purchasing ATMs but continue to accept investor funds. During the course of the fraud, Atkinson, who was President of Family Heritage, and Walker, who was its Executive Vice- President, took $408,727 and $433,266, respectively, from Family Heritage, largely consisting of investor funds. The complaint alleges that Atkinson and Walker violated Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The complaint seeks permanent injunctions, disgorgement together with prejudgment interest, and civil penalties. [SEC v. William L. Atkinson, II, et al., W.D.Pa., Civil Action No. 04-1477] (LR-18899) INSIDER TRADING DEFENDANT PHONG NGUYEN ORDERED TO PAY OVER $550,000 IN DISGORGEMENT AND CIVIL PENALTIES; CO-DEFENDANT CHANH NGUYEN CONSENTS TO INJUNCTION AND OVER $28,000 IN DISGORGEMENT AND CIVIL PENALTIES The Commission announced that an order was issued on September 23 by U.S. Chief District Judge James M. Rosenbaum of the District of Minnesota granting the Commission’s motion for disgorgement, prejudgment interest and civil penalties in an insider trading case against Phong Nguyen of Bloomington, Minnesota. The order requires Nguyen to disgorge ill-gotten profits in the amount of $185,559, plus prejudgment interest, and orders him to pay $371,118 in civil penalties. In May 2004, Nguyen consented to the entry of final judgment permanently enjoining him from violating Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder. In consenting to the injunction, Nguyen neither admitted nor denied the allegations in the Commission’s complaint, except that he agreed to the Commission’s allegations being accepted and deemed true by the court for the purpose of determining appropriate monetary remedies. In July 2004, the Commission filed its motion for disgorgement, prejudgment interest and civil penalties, which Nguyen contested. The court granted the Commission’s motion without a hearing. In addition, in the same insider trading case, a final judgment was entered on September 23 against Chanh Nguyen of Chanhassen, Minnesota. (Chanh Nguyen and Phong Nguyen are not relatives.) The judgment enjoins Chanh Nguyen from violating Section 10(b) of the Exchange Act and Rule 10b-5 thereunder and requires him to pay disgorgement of $14,062, prejudgment interest thereon of $4,544, and a civil penalty of $14,062. Chanh Nguyen consented to the entry of the judgment, but in doing so neither admitted nor denied the allegations in the Commission’s complaint. The Commission alleged in its complaint against Phong Nguyen and Chanh Nguyen, filed on Jan. 16, 2003, that Phong Nguyen bought 71,000 shares of iNTELEFILM Corporation, a Minnesota-based advertising company, shortly before the company publicly announced on Dec. 8, 1999, that it was working with AT&T Corporation to develop an Internet-based product called "Intelesource.org" and that he made $185,559 in profits when the stock price increased immediately after the announcement. Nguyen was a data networking account executive for AT&T during the relevant time period, worked on the Intelesource.org project, and knew that iNTELEFILM was planning a public announcement about it. The Commission also alleged that Chanh Nguyen bought 5,000 shares of iNTELEFILM stock shortly before the Intelesource.org project was announced and made $14,062. A close friend of Phong Nguyen, Chanh Nguyen worked for Business Integration Services, an agent of AT&T that was procuring computer hardware for Intelesource.org. At the time Chanh Nguyen purchased the stock, he also knew that iNTELEFILM was planning a public announcement about the project. [SEC v. Phong Nguyen and Chanh Nguyen, Civil Action No. 03-863 (JMR/FLN) USDC, D. Minn.] (LR-18900) DEFENDANTS IN $15 MILLION HEDGE FUND SCHEME CENTERED IN COLUMBUS, OHIO AGREE TO SETTLE SEC ACTION The Commission today announced that on September 27 the U.S. District Court for the Southern District of Ohio, entered Final Judgments of Permanent Injunction and other relief (Final Judgments) against defendants Von Christopher Cummings and two entities that he controlled, Paramount Financial Partners, L.P. and Paramount Capital Management, LLC, John A. Ryan, Kevin L. Grandy, James Curtis Conley, Kevin D. Hightower, John E. Hawley, Michael L. Vogt and Omar Benaouda. As part of the settlements, the defendants consented to permanent injunctions and other relief, without admitting or denying the allegations in the Commission’s complaint. The Final Judgments also order: o Cummings, age 34, of Dublin, Ohio, Paramount Financial Partners, L.P. and Paramount Financial Partners, LLC jointly and severally to disgorge $15,907,880 (including prejudgment interest), and Cummings to pay a civil penalty of $110,000; o Ryan, age 43, of Redwood City, California, to disgorge $619,806 (including prejudgment interest) and to pay a civil penalty of $110,000; o Grandy, age 34, of Columbus, Ohio, to pay a civil penalty of $15,000; o Conley, age 33, of Columbus, Ohio, to disgorge $85,000 plus prejudgment interest, with payment of all but $7,500 waived and no penalty imposed based upon financial information provided by Conley in a sworn affidavit; o Hightower, age 36, of Reynoldsburg, Ohio, to disgorge $168,203 (including prejudgment interest) and to pay a civil penalty of $25,000; o Hawley, age 33, of Mount Vernon, New York, to disgorge $80,000 plus prejudgment interest, with payment waived and no penalty imposed based upon financial information provided by Hawley in a sworn affidavit; o Vogt, age 31, of Clearwater, Florida, to disgorge $104,000 plus prejudgment interest, with payment waived and no penalty imposed based upon financial information provided by Vogt in a sworn affidavit; o Benaouda, age 31, of New York, New York, to disgorge $121,500 plus prejudgment interest, with payment waived and no penalty imposed based upon financial information provided by Benaouda in a sworn affidavit; Final Judgments were also entered against Relief Defendants Gordon L. Yocom, Gordon Lending Corp. and Patrick Susemihl, pursuant to their consents. Gordon Lending Corp. and Yocom, age 35, of Powell, Ohio, were ordered to jointly and severally to disgorge $72,734 (including prejudgment interest). Susemihl was ordered to disgorge $108,318 (including prejudgment interest). The Commission’s complaint alleged that Von Cummings and others defrauded dozens of investors by conducting a Ponzi scheme through a purported Ohio-based hedge fund, Paramount Financial Partners, L.P. The complaint alleged that Cummings and various marketers induced investors to pay at least $15 million into the hedge fund from at least May 2000 through March 2001, but that Cummings and others misappropriated or diverted those funds to pay earlier investors and pay personal and business expenses. Cummings owned, managed and controlled the Paramount entities. Ryan and Grandy were two of Paramount’s chief marketers. The Commission’s complaint charged that Cummings, Paramount Financial, Paramount Capital, Ryan, Grandy and Conley violated Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The complaint further alleged that Paramount Financial and Paramount Capital violated Sections 206(1) and 206(2) of the Investment Advisers Act (Advisers Act) and that Cummings, Ryan, Grandy and Conley aided and abetted those violations of the Advisers Act. The Commission’s complaint charged that Hightower aided and abetted Cummings and Paramount’s violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. In addition, Hightower aided and abetted violations of Section 15(a) of the Exchange Act by Vogt, Hawley, Benaouda and others. The Commission’s complaint alleged that Vogt and Hawley violated Section 15(a) of the Exchange Act by accepting compensation from Paramount and “selling away” from their employer, a brokerage firm. The complaint also charged that Benaouda violated Section 15(a) of the Exchange Act by engaging in the securities brokerage business without a license. [SEC v. Von Christopher Cummings, et al., Civil Action No. 2:02-cv-00629, USDC, SD Ohio] (LR-18901) SEC CHARGES FORMER EXECUTIVE ASSISTANT OF TALX CORPORATION WITH INSIDER TRADING The Commission announced today that it filed a complaint against Linda Ensor of St. Louis, Missouri and her husband, Stephen Ensor, also of St. Louis, for insider trading in the securities of TALX Corporation, a St. Louis-based technology company. The Commission alleged that the Ensors illegally sold TALX shares in advance of a negative press release issued by the company after the close of trading on Nov. 14, 2002. Linda Ensor, a former executive assistant at TALX Corporation, learned of the contents of the press release on the morning of Nov. 14, 2002, when she performed various administrative tasks in preparation for the release’s issuance. After completing these tasks, Linda Ensor drove to her home and called Stephen Ensor to inform him of the contents of the forthcoming announcement. During the phone call, Stephen Ensor began placing online orders to sell all 5,510 shares held in the couples’ retirement accounts. The illegal sales generated total proceeds of $70,298 and enabled the Ensors to avoid the effects of a dramatic decline in TALX’s stock price the following day. The complaint charges the Ensors with violating Section 10(b) of the Securities Exchange Act of 1934, 15 U.S.C. § 78j(b), and Rule 10b-5 thereunder, 17 C.F.R. § 240.10b-5. The Commission's complaint seeks permanent injunctions against the Ensors from future violations of these provisions, disgorgement of their losses avoided, and other appropriate relief. The complaint was filed in the United States District Court for the Eastern District of Missouri. [SEC v. Linda Ensor, et al., Civil Action No. 4:04CV1320 (CEJ) E.D.M.O.] (LR-18902) SEC SUES PURCHASEPRO VENDOR AND ITS PRESIDENT FOR AIDING AND ABETTING PURCHASEPRO FINANCIAL FRAUD On September 28, the Commission filed a civil complaint in the U.S. District Court for the District of Columbia charging Sushil K. Garg (Garg) and Garg Data International, Inc. (Garg Data) with aiding and abetting violations of the antifraud and other provisions of the federal securities laws. According to the complaint, the defendants aided and abetted a fraudulent scheme to artificially inflate the first quarter 2001 (Q1 2001) revenues of PurchasePro.com, Inc. (“PurchasePro” or the “Company”), a Las Vegas-based Internet company now known as Pro-After, Inc. Defendants Garg and Garg Data have agreed to settle the charges against them by consenting to the entry of final judgments, without admitting or denying the allegations in the Commission’s complaint, that will impose full injunctive relief and that will, in the case of Garg, also impose a civil penalty of $50,000. The Commission’s complaint against Garg and Garg Data alleges that the defendants aided and abetted PurchasePro’s fraudulent inflation of its Q1 2001 reported revenues by knowingly: (i) engaging in a sham wash transaction with PurchasePro; (ii) signing a contract for the wash transaction after the close of Q1 2001 that used an earlier misleading effective date that Garg knew was designed to allow PurchasePro to improperly record the transaction in Q1 2001; and (iii) causing the return of a false and misleading confirmation of the transaction to PurchasePro’s outside auditors. The complaint alleges that in the second quarter of 2001, Garg completed negotiations with PurchasePro for, and then executed a contract to buy, a $3.5 million marketplace license for PurchasePro software that Garg had no intention to use and that Garg Data could not afford. In fact, the complaint alleges, Garg Data already owned a marketplace license for PurchasePro’s software that it had purchased several months earlier. The complaint further alleges that PurchasePro effectively funded its own revenues by agreeing to buy approximately $10 million of goods and services from Garg and forwarding $4 million to Garg -- which Garg then used to cover Garg Data’s payment for the $3.5 million marketplace license. As alleged in the complaint, this $3.5 million sham sale was improperly booked by PurchasePro in Q1 2001 and alone accounted for over 20% of PurchasePro’s reported revenues for the quarter. Based on these allegations, the Commission charged both Garg and Garg Data with aiding and abetting PurchasePro’s violations of the antifraud provisions of the Securities Exchange Act of 1934 (“Exchange Act”) (Section 10(b) and Rule 10b-5 thereunder), and the reporting, books and records, internal accounting controls, and lying-to-auditors provisions of the Exchange Act (Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B), and Rules 12b-20, 13a-13, and 13b2-2). The Commission’s investigation in this matter is continuing. [SEC v. Sushil K. Garg and Garg Data International, Inc., C.A. No. 04-1662 PLF (D. D.C.)] (LR-18903; AAE Rel. 2110) CIVIL ACTION AGAINST MICHAEL MARTIN AND MALCOLM MCVAY On September 24, the Honorable William M. Acker, Jr., U. S. District Judge for the Northern District of Alabama, entered Final Judgments as to defendants Michael Martin and Malcolm E. McVay (defendants), former Chief Financial Officers of HealthSouth Corporation. The Final Judgment as to Martin enjoined him from further violations of Section 17(a) of the Securities Act of 1933, Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5 and 13b2-1 thereunder, and from aiding and abetting violations of Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1 and 13a-13 thereunder. The Final Judgment as to McVay enjoined him from further violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder and from aiding and abetting violations of Section 13(a) of the Exchange Act and Rules 12b- 20, 13a-13 and 13a-14 thereunder. The defendants were also permanently barred from serving as officers or directors of a public company. The defendants were not ordered to pay disgorgement and civil penalties in view of the forfeitures and fines ordered against them in the related criminal proceedings. The defendants consented to the entries of the judgments without admitting or denying any of the allegations of the Commission’s complaint. The complaint alleged that the defendants directed lower level accounting personnel to make false entries to HealthSouth’s accounting books and records so that HealthSouth’s quarterly and annual earnings would meet or exceed Wall Street expectations. [SEC v. Michael Martin and Malcolm E. McVay, USDC, ND Alabama, Civil Action No. CV-03-AR-2424- S] (LR-18904; AAE Rel. 2111) HOLDING COMPANY ACT RELEASES AMEREN COPORATION, ET AL. An order has been issued on a proposal by Ameren Corporation to acquire Illinois Power Corporation (IPC), for Ameren Energy Fuels and Services Corporation to provide services to IPC and for IPC to issue certain securities through June 30, 2007. (Rel. 35-27896) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The Pacific Exchange filed a proposed rule change (SR-PCX-2004-43) and Amendment Nos. 1 and 2 thereto relating to proposed listing fee schedule for structured products. Publication of the proposal is expected in the Federal Register during the week of September 27. (Rel. 34-50448) The Fixed Income Clearing Corporation filed a proposed rule change (SR- FICC-2004-11) that would allow FICC to amend the rules of its Government Securities Division to modify the penalty assessment process for violations of minimum financial standards and for failures of members to submit requisite financial reports on a timely basis. Publication of the proposal is expected in the Federal Register during the week of September 27. (Rel. 34-50457) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-NYSE-2004-50) filed by the New York Stock Exchange to extend for an additional six-month period a pilot rule relating to arbitration 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. 34-50449) APPROVAL OF PROPOSED RULE CHANGE The Commission granted approval to a proposed rule change and Amendment No. 1 thereto filed by the National Association of Securities Dealers (SR-NASD-2004-098) relating to proposed amendments to NASD Rule 1120(a) (Continuing Education Requirements). (Rel. 34-50456) 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 OCEAN RESOURCES INC, 3001 KNOX STREET, SUITE 403, DALLAS, TX, 75205, 214-389-9800 - 0 ($3,307,500.00) Equity, (File 333-119284 - Sep. 27) (BR. 08) S-3 RENAL CARE GROUP INC, 2100 WEST END AVENUE, SUITE 800, NASHVILLE, TN, 37203, 6153455500 - 0 ($160,000,000.00) Non-Convertible Debt, (File 333-119285 - Sep. 27) (BR. 01) S-8 E PIPHANY INC, 475 CONCAR DRIVE, 475 CONCAR DRIVE, SAN MATEO, CA, 94402, 6504962430 - 2,988,870 ($11,611,760.00) Equity, (File 333-119286 - Sep. 27) (BR. 08) S-1 COMPASS MINERALS INTERNATIONAL INC, 8300 COLLEGE BOULEVARD, OVERLAND PARK, KS, 66210, 9133449200 - 0 ($89,920,136.28) Equity, (File 333-119288 - Sep. 27) (BR. 04) S-8 FIRST FINANCIAL HOLDINGS INC /DE/, 34 BROAD STREET, SUITE 10, CHARLESTON, SC, 29401, 8435295933 - 400,000 ($12,219,000.00) Equity, (File 333-119289 - Sep. 27) (BR. 07) SB-2 PIPELINE DATA INC, 1599 WASHINGTON STREET, SUITE 1D, BRAINTREE, MA, 02184, 781 843 3812 - 6,056,250 ($6,056,250.00) Equity, (File 333-119291 - Sep. 27) (BR. 08) S-8 ESSEX CORPORATION, 9150 GILFORD RD, COLUMBIA, MD, 21046, 3019397000 - 2,000,000 ($23,060,000.00) Equity, (File 333-119292 - Sep. 27) (BR. 06) S-8 LONE STAR TECHNOLOGIES INC, 15660 N DALLAS PKWY, SUITE 500, DALLAS, TX, 75248, 9727706401 - 0 ($86,375,000.00) Equity, (File 333-119293 - Sep. 27) (BR. 06) SB-2 SCANNER TECHNOLOGIES CORP, 1650 UNIVERSITY NE STE 100, ALBUQUERQUE, NM, 87102, 5052424561 - 2,750,500 ($5,996,090.00) Equity, (File 333-119294 - Sep. 27) (BR. 36) S-8 GOLDEN SPIRIT MINERALS LTD, 1288 ALBERNI ST STE 806, VANCOUVER BRITISH COLUMBIACANADAV6E4N5, BELLINGHAM, A2, 00000, 6046640484 - 3,600,000 ($36,000.00) Equity, (File 333-119295 - Sep. 27) (BR. 03) S-3 ALLSTATE LIFE INSURANCE CO, 3075 SANDERS RD, SUITE G4A, NORTHBROOK, IL, 60062, 8474025000 - 0 ($500,000,000.00) Other, (File 333-119296 - Sep. 27) (BR. 20) S-8 LINCOLN GOLD CORP, SUITE 306, 1140 HOMER STREET, VANCOUVER, A1, V6B 2X6, 604-689-1659 - 2,500,000 ($1,514,750.00) Equity, (File 333-119297 - Sep. 27) (BR. 04) S-2 TARGET LOGISTICS INC, 500 HARBORVIEW DRIVE, 3RD FLOOR, BALTIMORE, MD, 21230, 4103321598 - 6,721,926 ($5,209,492.65) Equity, (File 333-119298 - Sep. 27) (BR. 05) S-8 CATO CORP, 8100 DENMARK ROAD, CHARLOTTE, NC, 28273-5975, 7045548510 - 0 ($5,472,500.00) Equity, (File 333-119299 - Sep. 27) (BR. 02) S-8 CATO CORP, 8100 DENMARK ROAD, CHARLOTTE, NC, 28273-5975, 7045548510 - 0 ($19,701,000.00) Equity, (File 333-119300 - Sep. 27) (BR. 02) F-3 ALCATEL, 54 RUE LA BOETIE, 2288 BH, PARIS FRANCE, I0, 75008, 3314076101 - 0 ($15,458,524.36) Equity, (File 333-119301 - Sep. 27) (BR. 37) S-3 KITTY HAWK INC, P O BOX 612787, 1515 W 20TH ST, DALLAS/FT WORTH INTN, TX, 75261, 9724562200 - 0 ($36,235,844.00) Equity, (File 333-119302 - Sep. 27) (BR. 05) S-8 AFFIRMATIVE INSURANCE HOLDINGS INC, 4450 SOJOURN DRIVE, SUITE 500, ADDISON, TX, 75001, 972-728-6300 - 0 ($37,357,401.00) Equity, (File 333-119303 - Sep. 27) (BR. 01) S-8 WESBANCO INC, 1 BANK PLAZA, WHEELING, WV, 26003, 3042349000 - 40,009 ($677,166.00) Other, (File 333-119304 - Sep. 27) (BR. 07) S-8 WELLPOINT HEALTH NETWORKS INC /DE/, 8187034000 - 0 ($117,892,014.02) Equity, (File 333-119305 - Sep. 27) (BR. 01) S-8 SPECIALIZED HEALTH PRODUCTS INTERNATIONAL INC, 585 WEST 500 SOUTH, BOUNTIFUL, UT, 84010, 801-298-3360 - 6,000,000 ($5,340,000.00) Equity, (File 333-119306 - Sep. 27) (BR. 36) S-4 PIERRE FOODS INC, 9990 PRINCETON RD, CINCINNATI, OH, 45246, 8283040027 - 0 ($125,000,000.00) Other, (File 333-119307 - Sep. 27) (BR. 04) S-8 FOSTER WHEELER LTD, PERRYVILLE CORPORATE PARK, SERVICE ROAD EST 173, CLINTON, NJ, 08809, 9087304270 - 0 ($19,446,895.00) Equity, (File 333-119308 - Sep. 27) (BR. 06) S-8 NEWMARKET CORP, 1,500,000 ($29,325,000.00) Equity, (File 333-119309 - Sep. 27) (BR. 06) 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 ------------------------------------------------------------------------------------------------ AAMES FINANCIAL CORP/DE DE 1.01 09/26/04 ADELPHIA COMMUNICATIONS CORP DE 1.01,7.01 09/24/04 ADELPHIA COMMUNICATIONS CORP DE 1.01,9.01 09/21/04 ADVENT SOFTWARE INC /DE/ DE 2.06 09/27/04 AGL RESOURCES INC GA 1.01,8.01,9.01 09/22/04 AIRSPAN NETWORKS INC WA 1.01,9.01 09/23/04 AKORN INC LA 1.01,9.01 09/27/04 ALBANY INTERNATIONAL CORP /DE/ DE 1.01 09/27/04 ALPENA BANCSHARES INC 8.01,9.01 09/27/04 AMERICA SERVICE GROUP INC /DE DE 8.01,9.01 09/24/04 AMERICAN BIO MEDICA CORP NY 5.02,8.01,9.01 09/22/04 AMERICAN CAPITAL STRATEGIES LTD 1.01,9.01 09/21/04 AMERICAN GENERAL FINANCE CORP IN 8.01,9.01 09/27/04 AMERICAN WAGERING INC NV 1.03 09/23/04 AMERITYRE CORP NV 1.01,8.01 09/22/04 ARMS II GLOBAL FUND 1 8.01,9.01 09/27/04 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 09/22/04 ASSET BACKED FUNDING CORP DE 8.01,9.01 09/24/04 ASSET BACKED FUNDING CORP C BASS MOR DE 8.01,9.01 09/25/04 ASSET-BACKED CERTIFICATES SERIES 2003 DE 8.01,9.01 09/24/04 ASYST TECHNOLOGIES INC /CA/ CA 1.01,2.03,9.01 09/21/04 ATHEROGENICS INC GA 8.01,9.01 09/27/04 AULT INC MN 2.02 09/27/04 AUXILIO INC NV 2.01,9.01 04/14/04 AMEND AVICI SYSTEMS INC DE 8.01 09/27/04 AVICI SYSTEMS INC DE 1.01,8.01 09/22/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 09/27/04 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 09/27/04 Bank of Commerce Holdings CA 8.01,9.01 09/24/04 BANNER CORP WA 5.02,9.01 09/23/04 BAY VIEW SECURITIZATION CORP DE 9.01 09/27/04 BAY VIEW TRANSACTION CORP 9.01 09/27/04 BB&T CORP NC 8.01,9.01 09/27/04 BEAR STEARNS ASSET BACK SECURITIES TR DE 8.01,9.01 09/24/04 BEAR STEARNS ASSET BACKED CERTIFICATE DE 8.01,9.01 09/24/04 BEAR STEARNS ASSET BACKED CERTIFICATE DE 8.01,9.01 09/24/04 BEAR STEARNS ASSET BACKED CERTS SER 2 DE 8.01,9.01 09/24/04 BEAR STEARNS ASSET BACKED CERTS SERIE DE 8.01,9.01 09/24/04 BEAR STEARNS ASSET BACKED SEC INC ASS DE 8.01,9.01 09/24/04 BEAR STEARNS ASSET BACKED SEC INC CER DE 8.01,9.01 09/24/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/24/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/24/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/24/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/24/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/24/04 Bear Stearns Asset Backed Securities DE 8.01,9.01 09/24/04 BEAR STEARNS ASSET-BACKED CERTIFICATE DE 8.01,9.01 09/24/04 BEHRINGER HARVARD REIT I INC MD 9.01 09/27/04 BELO CORP DE 5.02,9.01 09/23/04 BICO INC/PA PA 5.01 09/27/04 BIO IMAGING TECHNOLOGIES INC DE 7.01,9.01 09/27/04 BISYS GROUP INC DE 8.01,9.01 09/27/04 BRINX RESOURCES LTD 5.03,8.01,9.01 09/26/04 BROCADE COMMUNICATIONS SYSTEMS INC DE 8.01,9.01 09/27/04 BROOKSTONE INC DE 5.02 09/27/04 CAESARS ENTERTAINMENT INC DE 1.01,9.01 09/27/04 CAM COMMERCE SOLUTIONS INC DE 1.01,5.02 09/22/04 CANEUM INC NV 1.01 09/21/04 CAPITAL ONE AUTO RECEIVABLES LLC DE 8.01,9.01 09/27/04 CATERPILLAR FINANCIAL FUNDING CORP NV 8.01,9.01 09/27/04 CB RICHARD ELLIS GROUP INC DE 7.01 09/27/04 CBRL GROUP INC TN 7.01,9.01 07/27/04 CDF FINANCING LLC DE 8.01,9.01 08/31/04 CDF FLOORPLAN RECEIVABLES LP DE 8.01,9.01 08/31/04 CEC INDUSTRIES CORP NV 8.01,9.01 09/08/04 CEC INDUSTRIES CORP NV 8.01,9.01 09/16/04 CEC INDUSTRIES CORP NV 8.01,9.01 09/22/04 CEC INDUSTRIES CORP NV 8.01,9.01 09/23/04 CELADON GROUP INC DE 4.01 09/24/04 CHAMPPS ENTERTAINMENT INC DE 5.02 09/23/04 CHART INDUSTRIES INC DE 7.01 09/27/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD 9.01 08/31/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD 9.01 08/31/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 9.01 08/31/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD 9.01 08/31/04 China Mineral Acquisition CORP 8.01,9.01 09/23/04 CHORDIANT SOFTWARE INC DE 2.05,5.02 09/26/04 CIROND CORP NV 5.02 08/02/04 CIT Equipment Collateral 2004-EF1 DE 8.01,9.01 09/20/04 CIT EQUIPMENT COLLATERAL 2004-VT1 DE 8.01,9.01 09/20/04 CITIGROUP INC DE 8.01,9.01 09/27/04 CITIGROUP INC DE 5.02 09/27/04 CITIGROUP MORTGAGE LOAN TRUST INC SER 8.01,9.01 09/25/04 CITIGROUP MORTGAGE LOAN TRUST INC SER 2.01,9.01 09/23/04 Citigroup Mortgage Loan Trust Inc. Mo 8.01,9.01 09/25/04 CITIGROUP MORTGAGE LOAN TRUST SERIES 8.01,9.01 09/25/04 CITIZENS COMMUNICATIONS CO DE 5.02,8.01,9.01 09/27/04 CNH CAPITAL RECEIVABLES INC DE 1.01,8.01 09/22/04 COLONY RIH HOLDINGS INC DE 1.01,9.01 09/24/04 COMARCO INC CA 4.01,9.01 09/21/04 COMMUNITY BANCORP INC DE 8.01,9.01 09/23/04 COMPUTER ASSOCIATES INTERNATIONAL INC DE 1.02,9.01 09/22/04 CONCORD COMMUNICATIONS INC MA 7.01 09/27/04 CONTANGO OIL & GAS CO DE 2.02,9.01 09/27/04 CONVERSION SERVICES INTERNATIONAL INC DE 1.01,9.01 09/27/04 COOPER CAMERON CORP DE 1.01,9.01 09/24/04 CORTEX PHARMACEUTICALS INC/DE/ DE 2.02,9.01 09/27/04 CORTS TRUST FOR WEYERHAEUSER DEBENTUR DE 8.01,9.01 09/15/04 COWLITZ BANCORPORATION WA 5.02,9.01 09/22/04 CREDIT SUISSE FIRST BOSTON MORT SEC H DE 8.01,9.01 09/25/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 09/23/04 Credit Suisse First Boston Mortgage S DE 8.01,9.01 09/25/04 Credit Suisse First Boston Mortgage S DE 8.01,9.01 09/25/04 Credit Suisse First Boston Mortgage S DE 8.01,9.01 09/25/04 Credit Suisse First Boston Mortgage S DE 8.01,9.01 09/25/04 Credit Suisse First Boston Mortgage S DE 8.01,9.01 09/25/04 CRIIMI MAE INC MD 8.01,9.01 09/27/04 CRITICAL HOME CARE INC NV 1.01,2.03,3.02,5.02,8.01,9.01 09/21/04 CRITICAL PATH INC CA 5.02 09/27/04 CROWN FINANCIAL GROUP INC NJ 8.01,9.01 09/24/04 CSG SYSTEMS INTERNATIONAL INC DE 1.01,2.03 09/22/04 CSK AUTO CORP DE 7.01,9.01 09/27/04 CWABS INC DE 9.01 09/27/04 CWABS INC DE 9.01 09/27/04 CWABS INC DE 9.01 09/27/04 CWABS INC DE 9.01 09/27/04 CWABS INC DE 8.01,9.01 09/27/04 DALEEN TECHNOLOGIES INC DE 1.01,8.01,9.01 09/27/04 DAVE & BUSTERS INC MO 1.01,8.01,9.01 09/24/04 DELHAIZE AMERICA INC NC 1.01,9.01 09/23/04 DELHAIZE GROUP C9 1.01,9.01 09/23/04 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 09/27/04 DIGITAL LEARNING NV 3.03,8.01,9.01 09/23/04 DIGITAS INC DE 8.01 09/27/04 DISTRIBUTION FINANCIAL SERVICES FLOOR NY 8.01,9.01 08/31/04 DISTRIBUTION FINANCIAL SERVICES FLOOR NY 8.01,9.01 08/31/04 DOCUCORP INTERNATIONAL INC DE 1.01,7.01,9.01 09/24/04 DOWNEY FINANCIAL CORP DE 8.01,9.01 09/27/04 DRIL-QUIP INC DE 4.01 09/24/04 DVI INC DE 8.01,9.01 09/23/04 ECHOSTAR COMMUNICATIONS CORP NV 7.01,9.01 09/27/04 EMC INSURANCE GROUP INC IA 7.01 09/27/04 EMC INSURANCE GROUP INC IA 7.01 09/27/04 EMULEX CORP /DE/ DE 8.01,9.01 09/27/04 ENESCO GROUP INC IL 1.01 09/23/04 ENTERPRISE PRODUCTS PARTNERS L P DE 8.01 06/30/04 ENTERPRISE PRODUCTS PARTNERS L P DE 1.01,2.03,9.01 09/23/04 ENTERTAINMENT PROPERTIES TRUST MD 9.01 09/24/04 Extra Space Storage Inc. MD 2.02,9.01 09/27/04 FERRO CORP OH 7.01 09/27/04 FINANCE AMERICA MORTGAGE LOAN TRUST 2 DE 8.01,9.01 09/25/04 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 09/27/04 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 09/27/04 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 09/27/04 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 09/27/04 AMEND FIRSTCITY FINANCIAL CORP DE 1.01,7.01,9.01 09/21/04 FIVE STAR QUALITY CARE INC 1.01,9.01 09/23/04 FLOW INTERNATIONAL CORP WA 3.01,9.01 09/27/04 FOSTER WHEELER LTD D0 3.03,8.01,9.01 09/24/04 FX ENERGY INC NV 7.01,9.01 09/27/04 G&L REALTY CORP MD 3.02,7.01,9.01 09/24/04 GENESIS HEALTHCARE CORP PA 8.01 09/23/04 GK INTELLIGENT SYSTEMS INC DE 1.01,9.01 09/21/04 GLOBAL CASINOS INC UT 3.02 09/23/04 GLOBAL CROSSING LTD 5.02,8.01,9.01 09/20/04 GLOBAL PREFERRED HOLDINGS INC DE 4.01,9.01 09/21/04 GMX RESOURCES INC OK 8.01,9.01 09/21/04 GOLDEN TELECOM INC DE 7.01,9.01 09/27/04 GOLDMAN SACHS GROUP INC/ DE 8.01 09/27/04 GreenPoint Home Equity Loan Trust 200 DE 8.01,9.01 09/15/04 GreenPoint Home Equity Loan Trust 200 DE 8.01,9.01 08/15/04 AMEND GREENPOINT MORTGAGE SECURITIES LLC DE 8.01,9.01 09/15/04 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 09/21/04 GUARDIAN TECHNOLOGIES INTERNATIONAL I DE 2.01,9.01 07/27/04 AMEND HALLIBURTON CO DE 8.01 09/23/04 HARLAND JOHN H CO GA 2.06 09/27/04 HARRAHS ENTERTAINMENT INC DE 1.01,9.01 09/27/04 HEPALIFE TECHNOLOGIES INC FL 7.01,9.01 09/22/04 HIENERGY TECHNOLOGIES INC DE 9.01 09/24/04 Home Equity Loan Trust 2004-HS2 DE 8.01,9.01 09/23/04 Home Loan Trust 2004-HI2 DE 8.01,9.01 09/24/04 HONEYWELL INTERNATIONAL INC DE 5.02 09/27/04 HOUSERAISING, INC. NC 4.01,9.01 09/22/04 HUNGARIAN TELEPHONE & CABLE CORP DE 1.01,2.03 09/27/04 HYBRIDON INC DE 1.01,5.02 09/22/04 IDT CORP DE 5.02,9.01 09/21/04 IMCOR PHARMACEUTICAL CO NV 8.01,9.01 09/27/04 IMMUNICON CORP 8.01,9.01 09/27/04 INGRAM MICRO INC DE 1.01,9.01 09/26/04 INGRAM MICRO INC DE 7.01,9.01 09/27/04 INSCI CORP DE 1.01,3.02,9.01 09/20/04 INSTEEL INDUSTRIES INC NC 8.01 09/27/04 INTELLIGROUP INC NJ 4.02,9.01 09/22/04 INTELLIGROUP INC NJ 9.01 09/27/04 INTERDIGITAL COMMUNICATIONS CORP PA 8.01 09/27/04 INTERSTATE BAKERIES CORP/DE/ DE 1.01,1.03,2.03,2.04,3.01,5.02 09/22/04 ISOLAGEN INC DE 7.01,9.01 09/27/04 JACO ELECTRONICS INC NY 2.02,7.01,9.01 09/27/04 JOHNSON CONTROLS INC WI 8.01,9.01 08/23/04 KAMAN CORP CT 2.06 09/27/04 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 09/24/04 LEAPFROG ENTERPRISES INC 1.01 09/21/04 LEUCADIA NATIONAL CORP NY 8.01 09/16/04 LIQUIDMETAL TECHNOLOGIES INC 7.01,8.01 09/27/04 LOEWS CORP DE 8.01,9.01 09/27/04 LONE STAR STEAKHOUSE & SALOON INC DE 8.01,9.01 09/22/04 AMEND LORAL ORION INC DE 7.01 09/24/04 LORAL SPACE & COMMUNICATIONS LTD D0 7.01 09/24/04 LSB FINANCIAL CORP IN 8.01,9.01 09/27/04 MAINE & MARITIMES CORP 2.03 09/27/04 MAXUS REALTY TRUST INC MO 1.02 09/21/04 MCDATA CORP DE 1.01,8.01 09/27/04 MDC PARTNERS INC 1.01,2.03 09/27/04 MEDIA SERVICE GROUP INC NV 8.01 09/27/04 MEDTOX SCIENTIFIC INC DE 1.01,9.01 09/27/04 MERCURY COMPUTER SYSTEMS INC MA 5.03,9.01 09/22/04 MERRILL LYNCH & CO INC DE 8.01,9.01 09/27/04 MGI PHARMA INC MN 7.01,9.01 09/27/04 MICHIGAN CONSOLIDATED GAS CO /MI/ MI 9.01 09/21/04 MIDDLESEX WATER CO NJ 5.02 09/27/04 MISSION RESOURCES CORP DE 8.01,9.01 09/27/04 MISSION RESOURCES CORP DE 7.01,9.01 09/27/04 MOBILE DESIGN CONCEPTS NV 2.01,3.02,5.01,9.01 09/23/04 MOHEGAN TRIBAL GAMING AUTHORITY 1.01,9.01 09/27/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 09/27/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 09/23/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 09/27/04 NACCO INDUSTRIES INC DE 2.02,7.01,9.01 09/27/04 NATIONAL RV HOLDINGS INC DE 8.01 09/27/04 NELNET STUDENT LOAN FUNDING LLC 8.01,9.01 09/27/04 NEOGEN CORP MI 1.01,9.01 09/24/04 NEON SYSTEMS INC DE 2.01,9.01 07/28/04 AMEND NETMANAGE INC DE 1.01,9.01 09/22/04 NETOPIA INC DE 4.01,9.01 09/10/04 AMEND NEW CENTURY FINANCIAL CORP DE 1.01,9.01 07/01/04 NEW YORK HEALTH CARE INC NY 8.01 09/23/04 NEWMARK VENTURES INC DE 5.02 09/21/04 NEXPRISE INC DE 4.01 09/23/04 NMT MEDICAL INC DE 1.01,9.01 09/21/04 NORTH STATE BANCORP NC 8.01,9.01 09/27/04 NORTHLAND CRANBERRIES INC /WI/ WI 2.01,9.01 09/24/04 NOVELL INC DE 4.01 09/20/04 NUI CORP /NJ/ NJ 1.01,9.01 09/23/04 OLYMPUS COMMUNICATIONS LP DE 1.01,7.01 09/24/04 ON ASSIGNMENT INC DE 1.01,5.02 09/27/04 ONEOK INC /NEW/ OK 8.01,9.01 09/23/04 OPTIMAL GROUP INC 7.01 09/27/04 Origen Residential Securities, Inc. DE 8.01,9.01 09/27/04 OVERSTOCK COM INC UT 9.01 09/24/04 PAC-WEST TELECOMM INC 5.03,9.01 09/21/04 PACIFICNET INC DE 8.01 09/15/04 PANAMSAT CORP /NEW/ DE 7.01 09/27/04 PARK CITY GROUP INC DE 7.01 09/01/04 PATRIOT NATIONAL BANCORP INC CT 8.01 09/23/04 PEGASUS COMMUNICATIONS CORP / DE 8.01 09/27/04 PEOPLESOFT INC DE 5.04,9.01 09/24/04 PEPSICO INC NC 8.01,9.01 09/24/04 PEROT SYSTEMS CORP DE 8.01 09/27/04 PERSISTENCE SOFTWARE INC CA 1.01,9.01 09/26/04 PHARMION CORP 2.02,9.01 09/27/04 PHILADELPHIA CONSOLIDATED HOLDING COR PA 8.01 09/24/04 PHYTOMEDICAL TECHNOLOGIES INC NV 7.01,9.01 09/22/04 PLURISTEM LIFE SYSTEMS INC NV 8.01 08/11/04 POTLATCH CORP DE 2.01,9.01 09/22/04 POWER EFFICIENCY CORP DE 5.02,9.01 08/27/04 PROGRESS ENERGY INC NC 8.01 09/24/04 PROGRESS SOFTWARE CORP /MA MA 8.01,9.01 09/26/04 PROSPECT ENERGY CORP MD 9.01 09/27/04 PROVIDENT FINANCIAL SERVICES INC DE 7.01,9.01 09/27/04 PROVIDENT FINANCIAL SERVICES INC DE 2.01,9.01 07/14/04 AMEND PUREZZA GROUP INC 8.01 09/24/04 QEP CO INC DE 1.01,9.01 09/23/04 QUIXOTE CORP DE 4.01,9.01 09/22/04 RAIT INVESTMENT TRUST MD 8.01 07/01/04 RCG COMPANIES INC DE 7.01,9.01 09/27/04 REGAL BELOIT CORP WI 8.01 09/27/04 RENAISSANCE MORTGAGE ACCEPTANCE CORP DE 8.01,9.01 09/27/04 RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 09/27/04 RESIDENTIAL FUND MORT SEC HOME LOAN- DE 8.01,9.01 09/23/04 RESIDENTIAL FUNDING MORT SEC I INC RF DE 8.01,9.01 09/23/04 RESIDENTIAL FUNDING MORTGAGE SEC II I DE 8.01,9.01 09/23/04 RESIDENTIAL FUNDING MORTGAGE SEC II I DE 8.01,9.01 09/23/04 RESIDENTIAL FUNDING MORTGAGE SECURITI DE 8.01,9.01 08/24/04 RESIDENTIAL FUNDINGS MORTGAGE SEC RFM DE 8.01,9.01 09/24/04 RFMSI Series 2004-S1 Trust DE 8.01,9.01 09/24/04 RFMSI Series 2004-S5 Trust DE 8.01,9.01 08/25/04 RFMSI Series 2004-S6 Trust DE 8.01,9.01 09/24/04 RFMSI Series 2004-S7 Trust DE 8.01,9.01 09/24/04 RFMSI Series 2004-SA1 Trust DE 8.01,9.01 09/24/04 ROCKWOOD SPECIALTIES GROUP INC 7.01,9.01 09/27/04 RPM INTERNATIONAL INC/DE/ DE 2.02,9.01 09/27/04 RYANS RESTAURANT GROUP INC SC 5.02 09/27/04 SANTARUS INC DE 5.02,9.01 09/27/04 SASCO MORTGAGE LOAN TRUST SERIES 2004 DE 8.01,9.01 09/25/04 SENIOR HOUSING PROPERTIES TRUST MD 1.01,9.01 09/23/04 SILVERSTAR HOLDINGS LTD B0 2.02 09/23/04 SIMPSON MANUFACTURING CO INC /CA/ DE 8.01 09/24/04 SIRICOMM INC DE 8.01,9.01 09/23/04 SNOCONE SYSTEMS INC 5.02 09/24/04 SONESTA INTERNATIONAL HOTELS CORP NY 1.01,9.01 09/27/04 SONO TEK CORP NY 8.01 09/27/04 SOUTHWEST GEORGIA FINANCIAL CORP GA 8.01,9.01 09/27/04 SPARTON CORP OH 7.01,9.01 09/24/04 SPORTS INFORMATION PUBLISHING CORP CO 8.01,9.01 09/27/04 SRI SURGICAL EXPRESS INC FL 1.01,5.02,9.01 09/24/04 ST PAUL TRAVELERS COMPANIES INC MN 8.01,9.01 09/24/04 STANDARD MOTOR PRODUCTS INC NY 4.01,7.01,9.01 09/27/04 STAR SCIENTIFIC INC DE 8.01,9.01 09/25/04 STEEL TECHNOLOGIES INC KY 7.01,9.01 09/27/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 9.01 09/22/04 STRUCTURED ASSET SEC CORP MORT PASS-T DE 8.01,9.01 08/25/04 STRUCTURED ASSET SECS CORP MORT PASS- DE 8.01,9.01 09/27/04 STRUCTURED PROD CORP STEP UP TR CREDI DE 8.01,9.01 09/15/04 STRUCTURED PROD CORTS TR II FOR PROVI DE 8.01,9.01 09/15/04 STRUCTURED PRODUCTS CORP CAST SM STEP DE 8.01,9.01 09/15/04 STRUCTURED PRODUCTS CORP CAST STEP-UP DE 8.01,9.01 09/15/04 STRUCTURED PRODUCTS CORP CORTS FOR PR DE 8.01,9.01 09/15/04 STRUCTURED PRODUCTS CORP CORTS TR III DE 8.01,9.01 09/15/04 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 09/15/04 SUPERGEN INC DE 1.01,3.02,9.01 08/31/04 AMEND SYNBIOTICS CORP CA 1.01,3.02,9.01 09/23/04 TAYCO DEVELOPMENTS INC NY 9.01 09/27/04 TELCO TECHNOLOGY INC DE 1.01,9.01 09/24/04 TEXEN OIL & GAS INC NV 7.01 09/27/04 THAXTON GROUP INC SC 8.01 08/20/04 TIME WARNER TELECOM INC DE 5.02 09/22/04 TOTAL ENTERTAINMENT RESTAURANT CORP DE 2.02 09/27/04 TOTAL ENTERTAINMENT RESTAURANT CORP DE 5.02 09/27/04 AMEND TRANSNATIONAL INDUSTRIES INC DE 5.02 09/24/04 TRANSOCEAN INC E9 8.01,9.01 09/24/04 TRIO TECH INTERNATIONAL CA 2.02 09/22/04 TRITON PCS HOLDINGS INC 1.01,9.01 09/21/04 TRM CORP OR 7.01,9.01 09/23/04 U S GLOBAL INVESTORS INC TX 2.02 06/30/04 ULTRALIFE BATTERIES INC DE 7.01,9.01 09/27/04 UMB FINANCIAL CORP MO 5.02 09/27/04 UNITED SURGICAL PARTNERS INTERNATIONA DE 1.02,9.01 09/27/04 UNIVERSAL EXPRESS INC/ NV 4.01 09/22/04 US AIRWAYS GROUP INC DE 8.01,9.01 09/07/04 USA VIDEO INTERACTIVE CORP WY 1.01,9.01 09/22/04 USEC INC DE 1.01 09/21/04 VALLEY FINANCIAL CORP /VA/ VA 1.01 09/27/04 VERSANT CORP CA 9.01 09/17/04 AMEND VITRIA TECHNOLOGY INC DE 1.01,9.01 09/23/04 VITROTECH CORP NV 5.02,8.01,9.01 09/22/04 VOICE MOBILITY INTERNATIONAL INC NV 7.01,9.01 09/22/04 Wachovia Asset Sec Series 2004 - HE1 8.01,9.01 09/27/04 WARNING MODEL MANAGEMENT INC NY 2.01,9.01 09/24/04 WAYNE SAVINGS BANCSHARES INC /DE/ DE 7.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 08/16/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 08/16/04 WELLS GARDNER ELECTRONICS CORP IL 3.02,7.01,9.01 09/23/04 WESTAR ENERGY INC /KS KS 2.02,9.01 09/27/04 WESTERN DIGITAL CORP DE 5.02,9.01 09/21/04 WESTERN MASSACHUSETTS ELECTRIC CO MA 8.01,9.01 09/23/04 WFS FINANCIAL 2004-1 OWNER TRUST 8.01,9.01 09/20/04 WFS FINANCIAL 2004-2 OWNER TRUST CA 8.01,9.01 09/20/04 WFS Financial 2004-3 Owner Trust CA 8.01,9.01 09/17/04 Wilber CORP 5.02,9.01 09/27/04 XCEL ENERGY INC MN 2.06,7.01,9.01 09/27/04 XECHEM INTERNATIONAL INC DE 4.01,9.01 09/13/04 AMEND YARDVILLE NATIONAL BANCORP NJ 5.02,9.01 09/27/04 ZIFF DAVIS HOLDINGS INC DE 5.02 09/27/04 ZILOG INC CA 2.02,9.01 09/27/04