SEC NEWS DIGEST Issue 2005-189 September 30, 2005 COMMISSION ANNOUNCEMENTS FEE RATE ADVISORY #3 FOR FISCAL YEAR 2006 When fiscal year 2006 starts on Oct. 1, 2005, the Securities and Exchange Commission will operate under a continuing resolution that will extend through Nov. 18, 2005. During this period, 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 2006 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 $117.70 per million to $107.00 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 in the over-the-counter markets will decrease from the current rate of $41.80 per million to $30.70 per million, as previously announced. At present, under the continuing resolution, the Section 31 fee rate will remain at $41.80 per million. 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.nasd.com. The Office of Interpretation and Guidance in the Commission’s Division of Market Regulation is also available for questions on Section 31 fees at (202) 551-5777, or by e-mail at marketreg@sec.gov. A copy of the Commission's April 30, 2005, order regarding fee rates for fiscal year 2006 is available at http://www.sec.gov/news/press/2005- 69.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. 2005-140) ENFORCEMENT PROCEEDINGS SEC SANCTIONS ATLANTA-BASED INVESTMENT ADVISER FOR FAILING TO SUPERVISE EMPLOYEE WHO MISAPPROPRIATED CLIENTS’ FUNDS On September 30, the Commission issued an Order Instituting Public Proceedings, Making Findings and Imposing Remedial Sanctions Pursuant to Sections 203(e) and 203(f) of the Investment Advisers Act of 1940 against Applied Financial Group, Inc., an Atlanta-based investment adviser, and Dennis Holcombe, its President. The Order finds that Applied Financial Group and Dennis Holcombe failed to supervise Applied Financial’s compliance officer, who, between May 2000 and April 2004, misappropriated approximately $5.4 million from four profit-sharing plans that were either clients of Applied Financial Group or a related pension plan administrator. More specifically, the order made the following findings. Applied Financial’s procedures were deficient regarding the segregation of duties in that Applied Financial, without providing adequate, independent oversight, gave its compliance officer the opportunity to place fraudulent orders in clients’ accounts, to delete the fraudulent transactions before they were incorporated into Applied Financial’s records, and to destroy, rather than file, the statements from the custodian that reflected all the transactions in the accounts. Applied Financial’s procedures regarding the review of client accounts for sales practice abuses were deficient because they did not specify how they were to be applied. Finally, Dennis Holcombe failed to adhere to Applied Financial’s procedure for making sure that accurate confirmations and monthly statements were being filed in each client’s account. Based on the above, the Order censures Applied Financial and requires it to pay a $50,000 civil penalty. The Order suspends Dennis Holcombe from serving in a supervisory capacity at an investment adviser for twelve months and requires him to pay a $25,000 civil penalty. Applied Financial Group and Dennis Holcombe consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rel. IA-2436; File No. 3-12067) REVOCATION OF REGISTRATION OF SECURITIES OF NEXTCARD, INC. On September 30, the Commission revoked the registration of securities of NextCard, Inc. of San Francisco, Calif., registered with the Commission pursuant to Section 12 of the Exchange Act. The revocation becomes effective as of 9:30 a.m. on September 30, 2005, pursuant to Section 12(j) of the Securities Exchange Act of 1934. In its Order revoking the registration of securities of NextCard, the Commission found the following: NextCard failed to comply with Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder by failing to file timely its annual reports on Form 10K since April 2002 and its quarterly reports on Form 10-Q since June 2002. Without admitting or denying the Commission’s findings, NextCard consented to an order revoking the registration of its securities. The Commission cautions broker dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by the company. Further, brokers and dealers should be alert to the fact that, Section 12(j) provides, in pertinent part, as follows: No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked pursuant to the preceding sentence. (Rel. 34-52535; File No. 3-12060) COMMISSION INSTITUTES ADMINISTRATIVE PROCEEDINGS AGAINST AIRCHARTER EXPRESS, INC., E TRADE SYSTEMS (FORMERLY KNOWN AS PERSONAL PORTALS ONLINE, INC.) AND DANBURY FINANCIAL, INC. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS On September 30, the Commission instituted separate public administrative proceedings pursuant to Section 12(j) of the Securities Exchange Act of 1934 against AirCharter Express, Inc., E Trade Systems, Inc. (formerly known as Personal Portals Online, Inc.), and Danbury Financial, Inc. to determine whether the registration of their securities should be suspended or revoked for failure to file required periodic reports with the Commission in violation of Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder. In the Orders, the Division of Enforcement alleges that each of the three issuers is delinquent in its periodic filings with the Commission in violation of Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder. Separate hearings will be scheduled before an administrative law judge to determine whether the allegations contained in each of the three Orders are true, to provide each of AirCharter Express, Inc., E Trade Systems, Inc., and Danbury Financial, Inc. an opportunity to dispute these allegations and to determine what remedial sanctions, if any, are appropriate and in the public interest. Each Order requires the Administrative Law Judge to issue an initial decision no later than 120 days from the date of service of the Order, pursuant to Rule 360(a)(2) of the Commission's Rules of Practice. (Rel. 34-52536; File Nos. 3- 12061, 3-12062 and 3-12063) IN THE MATTER OF GREGORY M. DEARLOVE, CPA On September 30, the Commission issued an Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules of Practice and Notice of Hearing against Gregory M. Dearlove, CPA, in connection with the audit of Adelphia Communications Corporation. Dearlove served as the engagement partner on Deloitte & Touche LLP’s audit of the financial statements contained in Adelphia’s 2000 Form 10-K. In the Order, the Division of Enforcement and the Office of the Chief Accountant allege that Dearlove engaged in improper professional conduct and caused Adelphia’s violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) and Rules 13a-1 and 12b-20 of the Exchange Act because Dearlove knew or should have known that his failure to plan, conduct and supervise an audit that conformed to Generally Accepted Auditing Standards, and his approval of and signature on an unqualified audit report which Adelphia filed with its 2000 Form 10-K, would contribute to Adelphia’s violations, including its filing of a misleading 2000 Form 10-K, its maintenance of an inadequate system of internal accounting controls, and its failure to keep its books and records in conformity with Generally Accepted Accounting Principles. Based on the above, the Commission instituted public administrative and cease-and-desist proceedings to determine whether the allegations set forth by the Division of Enforcement and the Office of Chief Accountant are true, to afford Dearlove the opportunity to establish any defenses, to determine whether remedial action is appropriate, to determine whether Dearlove should be ordered to cease and desist from causing violations of and any future violations of the securities laws, and to determine whether Dearlove should be ordered to pay disgorgement. The Administrative Law Judge will issue an initial decision no later than 300 days from the date of service of the Order Instituting Proceedings, pursuant to Rule 360(a)(2) of the Commission’s Rules of Practice. (Rel. 34-52537; AAER-2325; File No. 3-12064) IN THE MATTER OF WILLIAM E. CASWELL, CPA On September 30, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing Remedial Sanctions against William E. Caswell, CPA, in connection with the audit of Adelphia Communications Corporation. Caswell was employed by Deloitte & Touche LLP as the director of its audit of the financial statements contained in Adelphia’s 2000 Form 10-K. Caswell failed to ensure that Adelphia’s disclosure of its liabilities was sufficient, failed to object to Adelphia’s netting of related party payables and receivables, and failed to ensure adequate disclosure of Adelphia’s related party transactions. The Order finds that Caswell acted unreasonably in failing to require Adelphia to comply with Generally Accepted Accounting Principles and in failing to comply with Generally Accepted Auditing Standards, thereby engaging in improper professional conduct. Based on the above, the Commission denied Caswell the privilege of appearing or practicing before the Commission as an accountant, permitting him to apply for reinstatement after two years, pursuant to Rule 102(e)(1)(ii) of the Commission’s Rules of Practice. Caswell consented to the issuance of the Order without admitting or denying any of the findings. Pursuant to the Order, Caswell undertakes to continue to provide cooperation to the Commission and its staff in its investigation and litigation related to the Adelphia matters. (Rel. 34- 52538; AAER-2326; File No. 3-12065) SEC SANCTIONS FORMER LATTICE SEMICONDUCTOR CORP. CONTROLLER AND DIRECTOR OF FINANCE FOR ACCOUNTING IRREGULARITIES On September 30, the Commission issued an Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order against Ronald Lee Hoyt. The Order finds that Hoyt, 46, was controller and director of finance of Lattice Semiconductor Corp. (Lattice), a semiconductor manufacturer based in Hillsboro, Ore., from July 2000 to March 2004. He is a certified public accountant. Hoyt consented to the issuance of the Order without admitting or denying any of the findings in the order. The Order finds that Hoyt, when preparing Lattice’s financial statements for the second and third quarter 2003 Forms 10-Q, made unsupported journal entries totaling $5.5 million to offset apparent understated balances in Lattice’s deferred revenue account. Hoyt initially failed to tell anyone at Lattice about the material discrepancies or his unsupported journal entries. He also misrepresented to Lattice’s auditor that there were no unusual or non-recurring journal entries. Upon learning of the unsupported journal entries from Hoyt, Lattice conducted an internal investigation, acknowledged internal controls weaknesses and premature recognition of revenue, and restated its financial statements for the first three quarters of 2003. As a result of the restatements, Lattice’s previously reported revenue for the first nine months of 2003 decreased by $10.6 million (an approximate 6% decrease) and its previously reported loss for the period increased by $8.9 million (an approximate 15% increase). Based on the above, Hoyt is ordered to cease and desist from causing any violations and any future violations of the reporting, record-keeping and internal controls provisions of the federal securities laws, Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rule 13a-13 thereunder, and from committing or causing any violations and any future violations of the record-keeping, internal controls and false statements to accountants provisions of Section 13(b)(5) of the Exchange Act and Rules 13b2-1 and 13b2-2 thereunder. Hoyt is also denied the privilege of appearing or practicing before the Commission as an accountant and may, after three years, request reinstatement. (Rel. 34-52539; AAER-2327; File No. 3-12066) SEC OBTAINS PRELIMINARY INJUNCTIVE RELIEF ON CONSENT AGAINST NJ AFFORDABLE HOMES AND WAYNE PUFF TO HALT ONGOING FRAUDULENT OFFERINGS OF SECURITIES On September 29, the Commission announced that its motion for a Preliminary Injunction and other relief was granted on consent in its enforcement action to halt fraudulent unregistered offerings of securities and an ongoing Ponzi scheme orchestrated by NJ Affordable Homes Corp. (NJ Affordable) and its owner and president, Wayne Puff. The Commission’s complaint alleges that from at least 1999 to the present, NJ Affordable and Puff have sold, in unregistered offerings, at least $40 million in notes to more than 490 investors located throughout the United States. In selling the notes, the Defendants made, and continue to make, materially misleading misrepresentations and omissions concerning investment risk and the nature of NJ Affordable’s business. The Commission alleges that NJ Affordable and Puff guaranteed investors high rates of return, between 15% and 20%, based on promises that NJ Affordable and Puff would use the investors’ money to fund the purchase, renovation, and resale of real property. The Defendants failed to disclose to investors that they could not pay such high rates of return, are funding payments to existing investors by soliciting new investor money, and are generating fictitious revenue by selling their properties to insiders, investors, and affiliated entities. Moreover, the Commission alleges that NJ Affordable and Puff failed to tell investors that the investment is not as secure as promised because NJ Affordable and Puff routinely inflate the value of the property upon which NJ Affordable granted mortgage interests. The complaint charges NJ Affordable and Puff with violating 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 and seeks a final judgment ordering NJ Affordable and Puff to disgorge ill-gotten gains, and assessing civil penalties. The Defendants consented to the entry of an Order which grants preliminary injunctive relief, including (i) maintaining the freeze of all the assets of NJ Affordable and Puff; and (ii) continuing the appointment of a receiver over NJ Affordable. In addition to this relief, the Order preliminarily enjoins NJ Affordable and Puff from committing future violations of the foregoing federal securities laws. [SEC v. NJ Affordable Homes Corp. and Wayne Puff, Civil Action No. 2:05- cv-04403, JLL, D.N.J.] (LR-19408) HOLDING COMPANY RELEASES AGL RESOURCES, INC. An order has been issued authorizing AGL Resources, Inc., a registered holding company, to organize and finance one or more direct or indirect subsidiaries to engage in certain gas- and energy-related nonutility businesses in Canada, Mexico and/or the United States, and for those subsidiaries to participate in the AGL system’s nonutility money pool. (Rel. 35-28038) ENERGY EAST CORPORATION, ET AL. An order has been issued authorizing Energy East Corporation, a registered holding company, and certain of its subsidiaries, to engage in certain financing transactions through Feb. 8, 2006. (Rel. 35 - 28039) SELF REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES NASD through its subsidiary, The Nasdaq Stock Market, Inc., filed a proposed rule change (SR-NASD-2005-106) under Rule 19b-4 of the Securities Exchange Act of 1934 regarding fees for closed-end funds listing on The Nasdaq SmallCap Market. Publication of the proposal is expected in the Federal Register during the week of Oct. 3, 2005. (Rel. 34-52515) The Pacific Exchange has filed a proposed rule change (SR-PCX-2005-98) under Rule 19b-4 of the Securities Exchange Act of 1934 to amend its Minor Rule Plan and Recommended Fine Schedule in connection with rules regarding Principal Orders, Principal Acting as Agent Orders, and Limitations on Principal Order Access. Publication of the proposal is expected in the Federal Register during the week of Oct. 3, 2005. (Rel. 34-52523) APPROVAL OF PROPOSED RULE CHANGES The Commission has approved a proposed rule change filed by NASD (SR- NASD-2005-059) to amend NASD Rule 7090 to modify the annual listing and administrative fees. Publication of the order is expected in the Federal Register during the week of Oct. 3, 2005. (Rel. 34-52517) The Commission has granted approval to a proposed rule change (SR-Amex- 2005-078) and Amendment No. 1 thereto submitted by the American Stock Exchange under Rule 19b-4 of the Securities Exchange Act of 1934, to temporarily suspend specialist transaction charges for the Nasdaq-100 Index Tracking Stock (QQQQ). Publication is expected in the Federal Register during the week of Oct. 3, 2005. (Rel. 34-52516) The Commission approved Amendment No. 2 to a proposed rule change submitted by NASD (SR-NASD-2000-23) under Rule 19b-4 relating to its Order Audit Trail System Rules and granted accelerated approval to Amendment No. 3 thereto. Publication of the notice in the Federal Register is expected during the week of Oct. 3, 2005. (Rel. 34-52521) The Commission has approved a proposed rule change (SR-NASD-2005-057) submitted under Rule 19b-4 of the Securities Exchange Act of 1934 by NASD through its subsidiary, The Nasdaq Stock Market, Inc., relating to Summary Orders in the Nasdaq Market Center. (Rel. 34-52526) The Commission approved a proposed rule change and Amendment No. 1 thereto (SR-Amex-2005-052) submitted under Rule 19b-4 of the Securities Exchange Act of 1934 by the American Stock Exchange relating to the integration of regulatory staff into floor official rulings and expediting the process for appealing floor official rulings. (Rel. 34- 52527) WITHDRAWALS A notice has been issued giving interested persons until Oct. 21, 2005, to comment on the application of Baker Hughes Incorporated to withdraw its common stock, $1.00 par value, from listing and registration on the Pacific Exchange. (Rel. 34-52518) A notice has been issued giving interested persons until Oct. 21, 2005, to comment on the application of Vulcan International Corporation to withdraw its common stock, no par value, from listing and registration on the American Stock Exchange. (Rel. 34-52519) A notice has been issued giving interested persons until Oct. 21, 2005, to comment on the application of Measurement Specialties Inc., to withdraw its common stock, no par value, from listing and registration on the American Stock Exchange. (Rel. 34-52520) 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-3 RYDER SYSTEM INC, 11690 N.W. 105TH STREET, MIAMI, FL, 33178, 3055003726 - 0 ($800,000,000.00) Unallocated (Universal) Shelf, (File 333-128661 - Sep. 29) (BR. 05C) S-11 CNL INCOME PROPERTIES INC, 200,000,000 ($2,000,000,000.00) Equity, (File 333-128662 - Sep. 29) (BR. 08) S-8 TRUE RELIGION APPAREL INC, 1525 RIO VISTA AVENUE, LOS ANGELES, CA, 90023, 323.266.3072 - 1,211,723 ($17,751,741.95) Equity, (File 333-128663 - Sep. 29) (BR. 02C) SB-2 XRG INC, 601 CLEVELAND ST., SUITE 820, CLEARWATER, FL, 33755-4169, 727-475-3060 - 21,815,459 ($5,453,864.75) Equity, (File 333-128666 - Sep. 29) (BR. 05C) S-8 FREMONT MICHIGAN INSURACORP INC, 933 E. MAIN ST, FREMONT, MI, 49412, 231 924 0300 - 100,000 ($2,002,500.00) Equity, (File 333-128667 - Sep. 29) (BR. 01) S-8 FREMONT MICHIGAN INSURACORP INC, 933 E. MAIN ST, FREMONT, MI, 49412, 231 924 0300 - 43,103 ($472,203.00) Equity, (File 333-128668 - Sep. 29) (BR. 01) S-8 UNITED ENERGY CORP /NV/, 600 MEADOWLANDS PARKWAY, SECAUCUS, NJ, 07094, 2018420288 - 4,000,000 ($8,600,000.00) Equity, (File 333-128669 - Sep. 29) (BR. 04B) SB-2 AKID CORP, 16200 WCR 18E, LOVELAND, CO, 80537, 970-635-0346 - 4,805,000 ($2,883,000.00) Equity, (File 333-128670 - Sep. 29) (BR. 09A) S-8 Coley Pharmaceutical Group, Inc., 93 WORCESTER ST., SUITE 101, WELLESLEY, MA, 02481, 617-348-1738 - 5,264,586 ($44,367,926.72) Equity, (File 333-128671 - Sep. 29) (BR. 01) S-8 ACE MARKETING & PROMOTIONS INC, 457 ROCKAWAY AVENUE, VALLEY STREAM, NY, 11581, 516-256-7766 - 2,000,000 ($2,000,000.00) Equity, (File 333-128673 - Sep. 29) (BR. 06A) SB-2 BLAST ENERGY SERVICES, INC., 14550 TORREY CHASE BLVD, SUITE 330, HOUSTON, TX, 77014, 281-453-2888 - 4,125,000 ($1,856,250.00) Equity, (File 333-128674 - Sep. 29) (BR. 04B) S-3 GANDER MOUNTAIN CO, 4567 AMERICAN BLVD., MINNEAPOLIS, MN, 55437, 1,304,013 ($11,814,358.00) Equity, (File 333-128675 - Sep. 29) (BR. 02) S-1 Castle Brands Inc, 570 LEXINGTON AVE, NEW YORK, NY, 10022, 0 ($31,625,000.00) Equity, (File 333-128676 - Sep. 29) (BR. 02) S-8 ROHM & HAAS CO, 100 INDEPENDENCE MALL WEST, PHILADELPHIA, PA, 19106, 2155923000 - 10,000,000 ($408,300,000.00) Equity, (File 333-128677 - Sep. 29) (BR. 06A) S-8 ROHM & HAAS CO, 100 INDEPENDENCE MALL WEST, PHILADELPHIA, PA, 19106, 2155923000 - 350,000 ($14,290,500.00) Equity, (File 333-128678 - Sep. 29) (BR. 06A) S-8 ROHM & HAAS CO, 100 INDEPENDENCE MALL WEST, PHILADELPHIA, PA, 19106, 2155923000 - 60,000,000 ($60,000,000.00) Other, (File 333-128679 - Sep. 29) (BR. 06A) S-8 ROHM & HAAS CO, 100 INDEPENDENCE MALL WEST, PHILADELPHIA, PA, 19106, 2155923000 - 25,000,000 ($25,000,000.00) Other, (File 333-128680 - Sep. 29) (BR. 06A) F-6 NOVOGEN LTD, 140 WICKS RD, NORTH RYDE, NEW SOUTH WALES 2113, C3, 2113, 01161298780088 - 100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-128681 - Sep. 29) (BR. 01B) S-4 TOLL BROTHERS INC, 250 GIBRALTAR ROAD, HORSHAM, PA, 19044, 2159388000 - 0 ($300,000,000.00) Other, (File 333-128683 - Sep. 29) (BR. 06A) S-8 SAMSONITE CORP/FL, 11200 EAST 45TH AVENUE, DENVER, CO, 80239, 3033732000 - 0 ($58,826,602.00) Equity, (File 333-128684 - Sep. 29) (BR. 02C) S-8 SAMSONITE CORP/FL, 11200 EAST 45TH AVENUE, DENVER, CO, 80239, 3033732000 - 0 ($122,000.00) Equity, (File 333-128685 - Sep. 29) (BR. 02C) S-4 WHIRLPOOL CORP /DE/, WHIRLPOOL CNTR 2000 M 63, C/O CORPORATE SECRETARY, BENTON HARBOR, MI, 49022-2692, 6169235000 - 0 ($642,282,010.00) Equity, (File 333-128686 - Sep. 29) (BR. 11C) S-1 Digital Music Group, Inc., 1545 RIVER PARK DRIVE, SACRAMENTO, CA, 95815, 512-263-7525 - 0 ($36,000,000.00) Equity, (File 333-128687 - Sep. 29) (BR. 05) S-4 AHERN RENTALS INC, 4241 SOUTH ARVILLE ST, LAS VEGAS, NV, 89103, 702-362-0623 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-128688 - Sep. 29) (BR. 06) S-3 RESIDENTIAL CAPITAL CORP, 8400 NORMANDALE LAKE BOULEVARD, MINNEAPOLIS, MN, 55437, 952-857-8700 - 0 ($12,000,000,000.00) Non-Convertible Debt, (File 333-128689 - Sep. 29) (BR. 07) S-2 VOXWARE INC, 168 FRANKLIN CORNER RD, LAWRENCEVILLE, NJ, 08648, 6095144100 - 1,084,210,009 ($54,210,500.00) Equity, (File 333-128690 - Sep. 29) (BR. 03B) S-8 FRANKLIN RESOURCES INC, ONE FRANKLIN PARKWAY, BUILDING 920, SAN MATEO, CA, 94403, 650-312-2000 - 1,350,000 ($108,675,000.00) Equity, (File 333-128691 - Sep. 29) (BR. 07A) S-8 ENDEAVOUR INTERNATIONAL CORP, 1000 MAIN STREET, SUITE 3300, HOUSTON, TX, 77002, 713-307-8700 - 0 ($33,688,000.00) Equity, (File 333-128692 - Sep. 29) (BR. 04B) S-3 Xenonics Holdings, Inc., 2236 RUTHERFORD RD., SUITE 123, CARLSBAD, CA, 92008, 760-438-4004 - 1,017,000 ($2,695,050.00) Equity, (File 333-128693 - Sep. 29) (BR. 10C) F-1 MASISA S.A., AV. APOQUINDO 3650, PISO 10, LAS CONDES, SANTIAGO, F3, 00000, 56 (2) 350-6000 - 7,733,745 ($99,997,323.00) Equity, (File 333-128694 - Sep. 29) (BR. 06) S-3 SMITH MICRO SOFTWARE INC, 51 COLUMBIA, STE 200, ALISO VIEJO, CA, 92656, 7143625800 - 0 ($2,671,516.00) Equity, (File 333-128695 - Sep. 29) (BR. 03A) 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 1ST CENTENNIAL BANCORP CA 1.01,9.01 09/28/05 AAMES INVESTMENT CORP MD 7.01,9.01 09/29/05 ACCUPOLL HOLDING CORP NV 1.01,3.02,9.01 09/23/05 ACE LTD D0 7.01,9.01 09/29/05 ACTIVANT SOLUTIONS INC /DE/ DE 1.01,2.03,9.01 09/23/05 ACTIVISION INC /NY DE 1.01 09/29/05 ACTUANT CORP WI 2.02,9.01 09/29/05 ACUSPHERE INC DE 1.01,2.03,9.01 09/27/05 ADVANCED SPORTS TECHNOLOGIES INC 1.01,2.01,3.02,5.01,5.02,9.01 09/23/05 AKSYS LTD DE 8.01 09/27/05 ALBANY INTERNATIONAL CORP /DE/ DE 1.01 09/23/05 ALCAN INC A6 7.01,9.01 09/29/05 ALLIANCE FINANCIAL CORP /NY/ NY 8.01 09/28/05 ALLIANCE SEMICONDUCTOR CORP /DE/ DE 7.01,9.01 09/29/05 Alternative Loan Trust 2005-11CB 9.01 09/25/05 Alternative Loan Trust 2005-16 9.01 09/25/05 Alternative Loan Trust 2005-19CB 9.01 09/25/05 ALTERNATIVE LOAN TRUST 2005-20CB 9.01 09/25/05 Alternative Loan Trust 2005-22T1 9.01 09/25/05 ALTERNATIVE LOAN TRUST 2005-25T1 9.01 09/25/05 ALTERNATIVE LOAN TRUST 2005-26CB 9.01 09/25/05 ALTERNATIVE LOAN TRUST 2005-29CB 9.01 09/25/05 Alternative Loan Trust 2005-34CB 9.01 09/25/05 Alternative Loan Trust 2005-35CB 9.01 09/25/05 ALTERNATIVE LOAN TRUST 2005-37T1 9.01 09/25/05 ALTERNATIVE LOAN TRUST 2005-38 9.01 09/25/05 ALTERNATIVE LOAN TRUST 2005-40CB 9.01 09/25/05 Alternative Loan Trust 2005-41 9.01 09/25/05 ALTERNATIVE LOAN TRUST 2005-42CB 9.01 09/25/05 ALTERNATIVE LOAN TRUST 2005-43 9.01 09/25/05 Alternative Loan Trust 2005-44 9.01 09/25/05 ALTERNATIVE LOAN TRUST 2005-46CB 9.01 09/25/05 Alternative Loan Trust 2005-47CB 9.01 09/25/05 ALTERNATIVE LOAN TRUST 2005-J10 9.01 09/25/05 Alternative Loan Trust Resecuritizati 9.01 09/25/05 AMERICA ONLINE LATIN AMERICA INC DE 7.01 09/29/05 AMERICAN GREETINGS CORP OH 2.02,9.01 09/29/05 AMERICAN INTERNATIONAL VENTURES INC / DE 1.01,3.02,5.01,9.01 09/23/05 AMERICAN INTERNATIONAL VENTURES INC / DE 5.02 09/15/05 AMERICAN SCIENCE & ENGINEERING INC MA 1.01,9.01 09/28/05 AMERICAN TECHNOLOGY CORP /DE/ DE 1.01,8.01 09/28/05 AMERICAN TONERSERV CORP. DE 5.05,9.01 09/23/05 AMERIGROUP CORP 2.02,9.01 09/28/05 AMERIGROUP CORP 1.01 09/29/05 AMERISOURCEBERGEN CORP DE 1.02 09/27/05 AMERITRANS CAPITAL CORP DE 2.02,9.01 06/30/05 ANDRX CORP /DE/ DE 1.02 09/23/05 ANGELES PARTNERS XII CA 1.02 09/23/05 APPALACHIAN POWER CO VA 8.01,9.01 09/29/05 APPLICA INC FL 3.01,9.01 09/28/05 ARROW INTERNATIONAL INC PA 2.02,9.01 09/29/05 ASSURANCEAMERICA CORP NV 8.01,9.01 09/29/05 ASV INC /MN/ MN 1.01,1.02,9.01 09/27/05 AUGUST TECHNOLOGY CORP MN 2.02,4.02,9.01 09/23/05 AVANIR PHARMACEUTICALS CA 5.02,5.03,9.01 09/25/05 AVNET INC NY 1.01,9.01 09/23/05 AXM PHARMA INC 1.01,5.02,9.01 09/29/05 AZTEC OIL & GAS, INC. NV 4.02 07/21/05 AMEND BANC CORP DE 5.02 09/28/05 BANC OF AMERICA FUNDING CORP DE 8.01,9.01 09/28/05 BANKATLANTIC BANCORP INC FL 7.01,9.01 09/29/05 Bear Stearns ARM Trust 2005-7 DE 9.01 09/29/05 Bear Stearns ARM Trust 2005-7 DE 9.01 09/29/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/28/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/29/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/29/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/29/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/26/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/26/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 09/26/05 Behringer Harvard Opportunity REIT I, MD 8.01 09/28/05 BELLSOUTH CORP GA 1.01,5.02,9.01 09/26/05 BioMed Realty Trust Inc MD 1.01,5.02,9.01 09/23/05 BKF CAPITAL GROUP INC DE 1.01,5.02,8.01,9.01 09/28/05 BLACKROCK INC /NY DE 5.02 09/28/05 BRANTLEY CAPITAL CORP MD 5.02,8.01,9.01 09/28/05 BROOKSTONE INC DE 9.01 09/27/05 CABOT CORP DE 5.02 09/26/05 CAMCO FINANCIAL CORP DE 5.02,8.01,9.01 09/27/05 CAPITAL LEASE FUNDING INC 1.01,2.01,2.03,9.01 09/29/05 CARSUNLIMITED COM INC NV 1.01,9.01 09/21/05 CASTLE ENERGY CORP DE 1.01,8.01,9.01 09/23/05 CELEBRATE EXPRESS, INC. 2.02,9.01 09/29/05 Cell Power Technologies Inc 1.01,2.03,9.01 09/23/05 Cellu Tissue Holdings, Inc. DE 2.05,9.01 09/29/05 CEVA INC DE 4.01 09/23/05 CHASE BANK USA, NATIONAL ASSOCIATION 8.01,9.01 09/14/05 CHL MORTGAGE PASS-THROUGH TRUST 2005- DE 9.01 09/25/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 09/25/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 09/25/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 09/25/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 09/25/05 CHL MORTGAGE PASS-THROUGH TRUST 2005- DE 9.01 09/25/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 09/25/05 CHURCHILL DOWNS INC KY 1.01,1.02,2.01,2.03,9.01 09/23/05 CISCO SYSTEMS INC CA 7.01 09/29/05 CIT Equipment Collateral 2005-EF1 8.01,9.01 09/20/05 CITIGROUP INC DE 9.01 09/29/05 CNF INC DE 1.01,1.02 09/29/05 CNL RETIREMENT PROPERTIES INC MD 5.02,9.01 09/23/05 COLONIAL BANCGROUP INC DE 1.01,9.01 09/29/05 COLUMBIA BANCORP MD 8.01,9.01 09/28/05 COMMERCIAL CAPITAL BANCORP INC NV 8.01,9.01 09/29/05 COMPUCREDIT CORP GA 1.01,9.01 09/25/05 Consolidated Communications Holdings, DE 7.01,9.01 09/29/05 CONSOLIDATED ENERGY INC WY 1.01,2.03,9.01 09/23/05 COPART INC CA 2.02,9.01 09/28/05 CORDIA CORP NV 8.01 09/28/05 CORNERSTONE BANCORP INC CT 8.01,9.01 09/27/05 CORTLAND BANCORP INC OH 1.01,5.02,9.01 09/27/05 Countrywide Home Loans 2005-J5 9.01 09/25/05 Countrywide Home Loans 2005-J9 9.01 09/25/05 CRA INTERNATIONAL, INC. MA 2.02,9.01 09/29/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 09/29/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 09/29/05 CROWN CASTLE INTERNATIONAL CORP DE 5.02 09/23/05 CSFB HOME EQUITY MORTGAGE TRUST 2005- DE 8.01,9.01 09/26/05 CURAGEN CORP DE 7.01,9.01 09/28/05 CURTISS WRIGHT CORP DE 5.02 09/27/05 CWABS INC DE 8.01,9.01 09/28/05 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 09/25/05 CWABS Inc. Asset-Backed Certificates DE 9.01 09/25/05 CWALT INC 9.01 09/29/05 CWALT INC 9.01 09/29/05 CWALT INC 9.01 09/29/05 CWALT INC 9.01 09/29/05 CWALT INC 9.01 09/29/05 CWALT INC 9.01 09/29/05 CWALT INC 9.01 09/29/05 CWALT INC 9.01 09/29/05 CWALT INC 8.01,9.01 09/28/05 CWALT INC 8.01,9.01 09/27/05 CWALT INC 8.01,9.01 09/26/05 CWALT INC - ALTERNATIVE LOAN TRUST RE 9.01 09/25/05 CWHEQ, Inc. 8.01,9.01 09/29/05 CWMBS INC DE 9.01 09/29/05 CWMBS INC DE 9.01 09/29/05 CWMBS INC DE 9.01 09/29/05 CWMBS INC DE 9.01 09/29/05 CWMBS INC DE 9.01 09/29/05 CWMBS INC DE 9.01 09/29/05 CWMBS INC DE 8.01,9.01 09/28/05 CWMBS INC DE 8.01,9.01 09/27/05 CWMBS INC - CHL MORTGAGE PASS-THROUGH DE 9.01 09/25/05 CWMBS INC - CHL MORTGAGE PASS-THROUGH DE 9.01 09/25/05 CWMBS INC - RESECURITIZATION PASS-THR DE 9.01 09/25/05 CWMBS, INC. - CHL Mortgage Pass-Throu DE 9.01 09/25/05 CYOP SYSTEMS INTERNATIONAL INC CA 5.02,9.01 09/28/05 CYPRESS BIOSCIENCE INC DE 8.01,9.01 09/28/05 DAVIDSON DIVERSIFIED REAL ESTATE III DE 1.02 09/23/05 DEB SHOPS INC PA 1.01,5.02,9.01 09/26/05 DECORIZE INC DE 2.02,5.02,9.01 09/26/05 DEEP WELL OIL & GAS INC NV 1.02,9.01 09/26/05 DELTA OIL & GAS INC 1.01,9.01 09/23/05 DIEDRICH COFFEE INC CA 2.02,3.01,9.01 09/23/05 DIGITAL LIFESTYLES GROUP INC DE 8.01 09/28/05 ECHELON CORP DE 8.01,9.01 09/29/05 EDEN BIOSCIENCE CORP WA 3.01,9.01 09/29/05 El Pollo Loco, Inc. DE 1.01,9.01 09/27/05 Electrum Mining LTD NV 5.02 09/29/05 EMISPHERE TECHNOLOGIES INC DE 1.01,5.02,9.01 09/23/05 EMMIS COMMUNICATIONS CORP IN 2.02,9.01 09/29/05 ENDURANCE SPECIALTY HOLDINGS LTD 8.01,9.01 09/29/05 ENERGIZER HOLDINGS INC MO 1.01 09/29/05 EPL Intermediate, Inc. DE 1.01,9.01 09/27/05 ESCALON MEDICAL CORP PA 2.02,9.01 09/29/05 EURONET WORLDWIDE INC DE 8.01,9.01 09/28/05 EVOLVE ONE INC DE 4.02 07/12/05 AMEND EXTREME NETWORKS INC DE 1.01,2.02,9.01 08/03/05 AMEND FAIRCHILD CORP DE 5.02,9.01 09/29/05 FAMILY DOLLAR STORES INC DE 1.01,2.02,2.03,9.01 09/27/05 FAR EAST ENERGY CORP 1.01,9.01 09/28/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 09/26/05 Federal Home Loan Bank of New York X1 2.03 09/26/05 Federal Home Loan Bank of San Francis X1 2.03 09/29/05 FERRO CORP OH 7.01 09/29/05 FINOVA GROUP INC DE 8.01 09/21/05 FIRST ADVANTAGE CORP DE 1.01,2.03,9.01 09/28/05 FIRST BANCORP /NC/ NC 5.02,9.01 09/28/05 First Horizon Alternative Mortgage Se DE 9.01 09/25/05 First Horizon Alternative Mortgage Se DE 9.01 09/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pass Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pass Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pass Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pass Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pass Thr DE 9.01 09/25/05 First Horizon Asset Sec Mort Pass Thr DE 9.01 09/25/05 First Horizon Mort Pass Thr Trust 200 DE 9.01 09/25/05 FIRST REGIONAL BANCORP CA 8.01,9.01 09/28/05 FIRST USA CREDIT CARD MASTER TRUST DE 8.01,9.01 09/14/05 FONAR CORP DE 2.02 06/30/05 FOX & HOUND RESTAURANT GROUP DE 8.01 09/29/05 Franklin Auto Trust 2004-2 8.01,9.01 08/15/05 FREQUENCY ELECTRONICS INC DE 8.01,9.01 09/29/05 FTI CONSULTING INC MD 7.01,8.01,9.01 09/28/05 GAINSCO INC TX 1.01,9.01 09/23/05 GE-WMC Mortgage Securities, L.L.C. 9.01 09/28/05 GENESIS TECHNOLOGY GROUP INC FL 8.01,9.01 09/28/05 GEOGLOBAL RESOURCES INC DE 9.01 09/28/05 GEOGLOBAL RESOURCES INC DE 1.01,9.01 09/23/05 GEVITY HR INC FL 2.02,8.01,9.01 09/29/05 GLOBAL EPOINT INC NV 3.01 09/23/05 GMH Communities Trust MD 8.01,9.01 09/28/05 GOLDEN STAR RESOURCES LTD 1.01,9.01 09/27/05 GREAT LAKES AVIATION LTD IA 5.02 09/26/05 GREENFIELD ONLINE INC DE 1.01,2.02,5.02,8.01,9.01 09/28/05 GREENS WORLDWIDE INC AZ 1.01,2.01,9.01 09/28/05 GREENS WORLDWIDE INC AZ 1.01,9.01 09/29/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 09/29/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 09/28/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 09/29/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 09/29/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 09/29/05 Greenwich HarborView Mortgage Loan Tr DE 8.01,9.01 09/19/05 GSR Mortgage Loan Trust 2005-1F DE 8.01,9.01 09/26/05 GSR Mortgage Loan Trust 2005-2F DE 8.01,9.01 09/26/05 Hana Biosciences Inc DE 8.01,9.01 09/08/05 HARBORVIEW MORTGAGE LOAN PASS-THROUGH DE 8.01,9.01 09/19/05 HarborView Mortgage Loan Trust 2005-2 DE 8.01,9.01 09/19/05 HarborView Mortgage Loan Trust 2005-3 DE 8.01,9.01 09/19/05 HARLEYSVILLE NATIONAL CORP PA 1.01,2.03,9.01 09/29/05 HARRAHS ENTERTAINMENT INC DE 8.01,9.01 09/29/05 HAWAIIAN ELECTRIC INDUSTRIES INC HI 8.01 09/27/05 HEMOSENSE INC DE 5.02,9.01 09/26/05 HERCULES TECHNOLOGY GROWTH CAPITAL IN MD 8.01,9.01 09/29/05 Hiland Partners, LP 2.01,9.01 09/26/05 Home Equity Asset Trust 2005-2 DE 8.01,9.01 09/25/05 Home Equity Asset Trust 2005-3 DE 8.01,9.01 09/25/05 Home Equity Mortgage Loan Asset-Backe DE 9.01 09/29/05 HOME SOLUTIONS OF AMERICA INC DE 1.01,2.01,3.02,7.01,9.01 09/27/05 HSI ASSET SECURITIZATION CORP 8.01 09/28/05 HUMANA INC DE 1.01,9.01 09/23/05 HYDROMER INC NJ 8.01 09/29/05 IDX SYSTEMS CORP VT 8.01,9.01 09/29/05 IDX SYSTEMS CORP VT 1.01 09/23/05 INDYMAC MBS INC 9.01 09/29/05 INDYMAC MBS INC 9.01 09/29/05 INDYMAC MBS INC 9.01 09/29/05 INDYMAC MBS INC 8.01,9.01 09/28/05 INFORMATION RESOURCES LITIG CONTINGEN 8.01,9.01 09/27/05 INFOSPACE INC DE 1.01,9.01 09/26/05 INLAND RETAIL REAL ESTATE TRUST INC MD 1.01,5.02,9.01 09/28/05 INLAND WESTERN RETAIL REAL ESTATE TRU MD 2.01,9.01 09/26/05 INLAND WESTERN RETAIL REAL ESTATE TRU MD 7.01,9.01 09/29/05 INNOVATION HOLDINGS NV 1.03 07/13/05 AMEND INSMED INC VA 8.01,9.01 09/29/05 INTEGRATED BIOPHARMA INC DE 7.01,9.01 09/28/05 Intermix Media, Inc. DE 8.01,9.01 09/28/05 INTERNATIONAL BUSINESS MACHINES CORP NY 8.01 09/28/05 INTERNATIONAL SHIPHOLDING CORP DE 7.01,9.01 09/29/05 IWO HOLDINGS INC DE 7.01,9.01 09/28/05 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 09/29/05 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 09/29/05 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 09/29/05 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 09/29/05 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 09/29/05 JACLYN INC DE 2.02,9.01 09/27/05 JACO ELECTRONICS INC NY 2.02,7.01,9.01 09/28/05 JAMESON INNS INC GA 7.01,9.01 09/29/05 JARDEN CORP DE 9.01 07/18/05 AMEND KAMAN CORP CT 2.02,9.01 09/29/05 KANA SOFTWARE INC DE 3.01,9.01 09/29/05 KFX INC DE 7.01,9.01 09/28/05 KITE REALTY GROUP TRUST MD 1.01,9.01 09/27/05 KLA TENCOR CORP DE 1.01,9.01 09/29/05 KNBT BANCORP INC PA 1.01,9.01 09/26/05 LAKEFIELD VENTURES INC 1.01,5.02,8.01,9.01 09/22/05 LASERCARD CORP DE 8.01 09/23/05 LASERCARD CORP DE 5.05,8.01,9.01 09/12/05 AMEND LAWSON SOFTWARE INC DE 2.02,9.01 09/29/05 LEHMAN BROTHERS HOLDINGS INC DE 9.01 09/29/05 LEXINGTON RESOURCES INC NV 1.01,9.01 09/27/05 LONG ISLAND FINANCIAL CORP DE 8.01,9.01 09/28/05 LTX CORP MA 5.02,9.01 09/28/05 MACERICH CO MD 3.02 09/27/05 MAD CATZ INTERACTIVE INC 5.02,9.01 09/23/05 MADISON RIVER CAPITAL LLC DE 7.01,9.01 09/29/05 MAI SYSTEMS CORP DE 1.01,8.01,9.01 09/29/05 MAINSOURCE FINANCIAL GROUP IN 7.01,9.01 09/28/05 Marvel Entertainment, Inc. DE 1.01,9.01 09/28/05 MASSEY ENERGY CO DE 7.01,9.01 09/26/05 AMEND MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01,9.01 09/25/05 MASTR Asset Securitization Trust 2005 DE 8.01,9.01 09/26/05 MASTR Seasoned Securitization Trust 2 DE 8.01,9.01 09/26/05 MATRIXONE INC DE 3.01,9.01 09/29/05 MAX & ERMAS RESTAURANTS INC DE 5.02,9.01 09/27/05 MBNA CORP MD 8.01 09/29/05 McAfee, Inc. DE 8.01,9.01 09/29/05 MCKESSON CORP DE 8.01 09/28/05 MDU COMMUNICATIONS INTERNATIONAL INC DE 5.02,9.01 09/29/05 MEADOWS SPRINGS INC 5.02 09/29/05 MEDIANET GROUP TECHNOLOGIES INC NV 2.01,3.02,9.01 09/26/05 MEDICINES CO /DE DE 5.02 09/27/05 MEDICOR LTD DE 2.02,9.01 09/28/05 MERRILL LYNCH MORT INV TRUST MLMI Ser DE 8.01,9.01 09/26/05 MERRILL LYNCH MORT INV TRUST MLMI Ser DE 8.01,9.01 09/26/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/22/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/29/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/29/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/07/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 09/26/05 Merrill Lynch Mortgage Investors Trus DE 8.01,9.01 09/26/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 09/26/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 09/26/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 09/26/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 09/26/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 09/26/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 09/26/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 09/26/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 09/26/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 09/26/05 METALDYNE CORP DE 7.01,9.01 09/29/05 MICROISLET INC NV 3.01,9.01 08/24/05 AMEND MICRON TECHNOLOGY INC DE 2.02,5.03,9.01 09/27/05 MIKOHN GAMING CORP NV 8.01,9.01 09/28/05 MINERALS TECHNOLOGIES INC DE 2.02,9.01 09/29/05 MINN DAK FARMERS COOPERATIVE ND 8.01 09/28/05 MODINE MANUFACTURING CO WI 1.01,2.03,9.01 09/29/05 MOLDFLOW CORP 1.01,9.01 09/28/05 Monogram Biosciences, Inc. DE 8.01 09/28/05 Morgan Stanley ABS Capital I Inc. IXI DE 8.01,9.01 09/26/05 Morgan Stanley ABS Capital I Inc. MSD DE 8.01,9.01 09/26/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 09/26/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 09/26/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 09/26/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 09/26/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 09/26/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 09/26/05 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 09/26/05 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 09/26/05 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 09/26/05 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 09/26/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 09/29/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 09/29/05 MORTGAGEIT TRUST 2004-2, MORTGAGE-BAC 8.01,9.01 09/26/05 MORTGAGEIT TRUST 2005-1, Mortgage-Bac DE 8.01,9.01 09/26/05 MORTGAGEIT TRUST 2005-2, Mortgage-Bac DE 8.01,9.01 09/26/05 MORTGAGEIT TRUST 2005-3, Mortgage-Bac DE 8.01,9.01 09/26/05 MOVIE GALLERY INC DE 1.01,2.03,8.01,9.01 09/23/05 MULTI BENEFIT REALTY FUND 87-1 CA 1.02 09/23/05 MYRIAD GENETICS INC DE 8.01,9.01 09/29/05 NATIONAL BANCSHARES CORP /OH/ OH 2.02,9.01 09/29/05 NATIONAL PROPERTY INVESTORS 8 /CA/ CA 1.02 09/23/05 NEIMAN MARCUS GROUP INC DE 8.01,9.01 09/28/05 NEOMEDIA TECHNOLOGIES INC DE 1.01 09/27/05 NETGURU INC DE 3.01 09/08/05 AMEND NETWORK INSTALLATION CORP NV 5.02,9.01 09/23/05 NEWARK GROUP, INC NJ 2.05 09/29/05 NewMarket Technology Inc NV 8.01,9.01 09/29/05 NEWPORT INTERNATIONAL GROUP INC DE 4.02 09/27/05 NEWS CORP 8.01,9.01 09/29/05 No Borders, Inc. NV 1.01,2.02,3.02 09/23/05 NOMURA ASSET ACCEPTANCE CORP DE 9.01 09/29/05 NORTHSTAR REALTY 1.01,2.03 09/28/05 NUVELO INC DE 8.01,9.01 09/29/05 NYMEX HOLDINGS INC DE 8.01 09/28/05 OAKLEY INC WA 1.01,9.01 09/23/05 ODYSSEY RE HOLDINGS CORP DE 1.01,2.03 09/23/05 ON THE GO HEALTHCARE INC DE 1.01,2.01,2.03 07/19/05 AMEND OPENWAVE SYSTEMS INC DE 1.01,9.01 09/24/05 OPTA CORP DE 4.01,9.01 09/27/05 Opteum Mortgage Acceptance Corp. Asse DE 8.01,9.01 09/26/05 OSULLIVAN INDUSTRIES HOLDINGS INC DE 1.01,9.01 09/28/05 OSULLIVAN INDUSTRIES INC DE 1.01,9.01 09/28/05 OUTBACK STEAKHOUSE INC DE 7.01,9.01 09/29/05 OXFORD MEDIA, INC. NV 3.02,5.03,9.01 09/27/05 PACER HEALTH CORP FL 8.01 09/26/05 PAPA JOHNS INTERNATIONAL INC DE 2.01 09/26/05 PARADIGM MEDICAL INDUSTRIES INC DE 8.01 09/28/05 Park Place Securities, Inc., Asset-Ba DE 8.01,9.01 09/26/05 Patient Safety Technologies, Inc DE 1.01,2.03,9.01 09/23/05 PEOPLES FINANCIAL CORP /MS/ MS 2.02 09/29/05 PEOPLES OHIO FINANCIAL CORP OH 1.01,7.01,9.01 09/28/05 PEPSICO INC NC 2.02,9.01 09/29/05 PER SE TECHNOLOGIES INC DE 8.01,9.01 09/29/05 PETROQUEST ENERGY INC DE 7.01,9.01 09/29/05 PHEAA STUDENT LOAN TRUST I DE 8.01,9.01 09/15/05 PHOTONIC PRODUCTS GROUP INC NJ 8.01 09/29/05 PINNACLE ENTERTAINMENT INC DE 8.01,9.01 09/29/05 PLAINS ALL AMERICAN PIPELINE LP DE 1.01,7.01,9.01 09/22/05 PNM RESOURCES INC NM 5.02,9.01 09/29/05 POGO PRODUCING CO DE 1.01,2.01,2.03,8.01,9.01 09/23/05 POLYMEDICA CORP MA 1.01,8.01,9.01 09/23/05 PRAECIS PHARMACEUTICALS INC DE 7.01,9.01 09/28/05 PRECISION OPTICS CORPORATION INC MA 2.02,9.01 09/29/05 PRICELINE COM INC DE 1.01,2.01,9.01 07/14/05 AMEND Provident Funding Mortgage Loan Trust DE 8.01,9.01 09/26/05 PXRE GROUP LTD 7.01,9.01 09/28/05 QC Holdings, Inc. KS 2.05,2.06,8.01,9.01 09/26/05 QLT INC/BC A1 1.01,5.02 09/26/05 QUADRAMED CORP DE 1.01,1.02,9.01 09/23/05 QUANTUM CORP /DE/ DE 1.01,9.01 09/29/05 RADIAN GROUP INC DE 1.01,9.01 09/26/05 REALTY INCOME CORP MD 2.01,9.01 09/28/05 REGIS CORP MN 2.02,9.01 09/26/05 RENAISSANCE MORTGAGE ACCEPTANCE CORP DE 9.01 09/14/05 RENOVO HOLDINGS NV 1.01,9.01 09/26/05 RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 09/29/05 RICEX CO DE 8.01,9.01 09/28/05 RITA MEDICAL SYSTEMS INC DE 1.01 09/23/05 Rockwood Holdings, Inc. DE 7.01,9.01 09/28/05 ROUNDYS SUPERMARKETS INC WI 8.01,9.01 09/27/05 RUDOLPH TECHNOLOGIES INC DE 8.01,9.01 09/28/05 RUSS BERRIE & CO INC NJ 1.01,8.01,9.01 09/26/05 RYERSON TULL INC /DE/ DE 7.01,9.01 09/28/05 S&P 500 GEARED Fund Inc. 7.01 09/28/05 SABA SOFTWARE INC DE 2.02,9.01 09/29/05 SACO I TRUST 2005-5 DE 8.01,9.01 09/26/05 SACO I TRUST 2005-GP1 DE 8.01,9.01 09/26/05 SALTON INC DE 1.01,9.01 09/23/05 SALTON INC DE 1.01,9.01 09/28/05 SANMINA-SCI CORP DE 1.01,2.03 09/29/05 SAVE THE WORLD AIR INC NV 3.02 09/23/05 SAXON ASSET SECURITIES CO VA 8.01 09/29/05 SAXON CAPITAL INC MD 2.03,9.01 09/29/05 SCHMITT INDUSTRIES INC OR 2.02,9.01 09/28/05 SEACHANGE INTERNATIONAL INC DE 1.01,2.01,9.01 09/23/05 Sears Holdings CORP DE 9.01 04/26/05 AMEND SENESCO TECHNOLOGIES INC DE 2.02,9.01 09/29/05 SEQUOIA RESIDENTIAL FUNDING INC 8.01 09/29/05 SHOPKO STORES INC WI 1.01,8.01,9.01 09/29/05 SINA CORP 5.02,9.01 09/26/05 SKY PETROLEUM, INC. NV 1.01,3.02 09/21/05 SKYLINE CORP IN 4.01,9.01 09/26/05 SKYLYNX COMMUNICATIONS INC DE 5.02 09/28/05 SNRG CORP NV 1.01,9.01 09/28/05 SONEX RESEARCH INC MD 8.01 06/22/05 SOURCECORP INC DE 1.01,9.01 09/23/05 SOUTHFIRST BANCSHARES INC DE 5.02 09/28/05 Speciality Underwriting & Residential DE 2.01,9.01 09/29/05 SPINNAKER EXPLORATION CO DE 7.01 09/29/05 STEEL DYNAMICS INC IN 7.01,9.01 09/27/05 STEELCASE INC MI 7.01 09/29/05 STEWART & STEVENSON SERVICES INC TX 1.01,7.01,9.01 09/28/05 STRATS SM TRUST FOR JPMORGAN CHASE & 8.01 09/23/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 09/26/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 09/26/05 Structured Asset Investment Loan Trus DE 8.01,9.01 09/26/05 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 09/29/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 09/29/05 Structured Asset Securities Corp Trus DE 8.01,9.01 09/26/05 Structured Asset Securities Corp Trus DE 8.01,9.01 09/26/05 Structured Asset Securities Corp. 200 DE 9.01 09/25/05 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 09/15/05 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 09/15/05 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 09/15/05 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 09/15/05 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 09/15/05 SVB FINANCIAL GROUP 5.04,8.01,9.01 08/09/05 AMEND SYNNEX CORP DE 5.02,9.01 09/26/05 Synova Healthcare Group Inc 1.01,9.01 09/23/05 SYNTROLEUM CORP DE 7.01 09/29/05 TECHNOLOGY INVESTMENT CAPITAL CORP MD 8.01,9.01 09/28/05 Tectonic Network, Inc DE 8.01 09/29/05 TEKNI PLEX INC DE 2.02,4.02 09/29/05 TIFFANY & CO DE 1.01,9.01 09/23/05 TODD SHIPYARDS CORP WA 8.01 09/29/05 TRACTOR SUPPLY CO /DE/ DE 7.01 09/28/05 TRANSNET CORP DE 9.01 09/29/05 TRINITY LEARNING CORP UT 8.01,9.01 09/28/05 TSR INC DE 1.01,1.02,5.02 09/29/05 U S GOLD CORP CO 7.01,9.01 09/29/05 UNISYS CORP DE 1.01 09/23/05 VA SOFTWARE CORP DE 4.01,9.01 09/23/05 VAIL RESORTS INC DE 1.01,2.03,9.01 09/23/05 VALLEY FINANCIAL CORP /VA/ VA 1.01,2.03,9.01 09/29/05 VERISIGN INC/CA DE 2.02,9.01 09/29/05 VINEYARD NATIONAL BANCORP CA 8.01,9.01 09/29/05 VOUGHT AIRCRAFT INDUSTRIES INC 1.01,5.02 09/27/05 Wachovia Mortgage Loan Trust, LLC DE 8.01,9.01 09/26/05 Wachovia Mortgage Loan Trust, LLC DE 8.01,9.01 09/20/05 Wachovia Mortgage Loan Trust, LLC DE 8.01,9.01 09/29/05 WALGREEN CO IL 2.02,9.01 09/26/05 WASHINGTON GAS LIGHT CO DC 5.03,9.01 09/28/05 WATER PIK TECHNOLOGIES INC DE 1.02 09/23/05 WELLCARE HEALTH PLANS, INC. DE 7.01 09/29/05 WEST CORP DE 1.01,9.01 09/23/05 WHITING PETROLEUM CORP DE 8.01,9.01 09/28/05 WHITING PETROLEUM CORP DE 9.01 08/04/05 AMEND WII Components, Inc. DE 1.01,2.03 09/23/05 WORLD AIR HOLDINGS, INC. 3.01,7.01,9.01 09/29/05 WORLD OMNI AUTO RECEIVABLES LLC DE 8.01 09/29/05 WYNN RESORTS LTD 9.01 06/29/05 AMEND ZAPATA CORP NV 1.01 09/23/05