SEC NEWS DIGEST Issue 2005-206 October 26, 2005 COMMISSION ANNOUNCEMENTS STATEMENTS OF SEC CHIEF ACCOUNTANT DONALD NICOLAISEN AND CORPORATION FINANCE DIVISION DIRECTOR ALAN BELLER REGARDING NEW GUIDANCE ON SECTION 404 COMPLIANCE The Committee of Sponsoring Organizations of the Treadway Commission (COSO) today published for comment new guidance on the use of its framework to address the needs of smaller businesses in fulfilling the requirements of Section 404 of the Sarbanes-Oxley Act. Donald T. Nicolaisen, Chief Accountant, U.S. Securities and Exchange Commission, said, "I believe this guidance is an important step forward in helping smaller businesses understand and apply COSO’s internal control framework in connection with implementing Section 404 of the Sarbanes-Oxley Act. I am grateful to COSO for the efforts they expended over the past year to develop this guidance, and I am supportive of their process. COSO and its Advisory Task Force put an extraordinary amount of effort into researching the issues and drafting the document. I look forward to the exposure period, as I believe the comments received by COSO will provide new ideas and useful examples that potentially will further improve the document. “Section 404 is too important not to get right, but getting it right requires both effective and efficient implementation. The staff will continue to monitor and assess the effects of the internal control reporting rules on smaller public companies.” Alan Beller, Director of the Division of Corporation Finance, added, “COSO should be commended for preparing this guidance and exposing it for public comment. The approach they have taken, when finalized, may help not only smaller businesses, but organizations of all sizes, better understand and apply COSO’s 1992 Framework.” In adopting its rules with respect to Section 404, the Commission specified that management must base its evaluation of the effectiveness of the company’s internal control over financial reporting on a suitable, recognized control framework that is established by a body or group that has followed due-process procedures, including the broad distribution of the framework for public comment. In its rule-making release on June 5, 2003, the Commission acknowledged that the original COSO framework satisfies that criteria. The COSO internal control framework has been widely used by management and auditors in fulfilling the requirements of Section 404. Concerns have been expressed that existing internal control frameworks are not appropriately tailored to a small business control environment and that, as a result, the costs and burdens of internal control assessments may fall disproportionately on smaller businesses. Due to these concerns, SEC staff encouraged COSO to develop guidance on the use of their framework to address the needs of smaller businesses. The COSO Board created an Advisory Task Force to assist in the development of this guidance, consisting of approximately twenty members with a variety of experience in smaller businesses. Input was also obtained from financial officers and senior management of smaller businesses, regulators, investors, external auditors, internal auditors, consultants, lawyers and academicians. COSO’s guidance, entitled Guidance for Smaller Public Companies Reporting on Internal Control Over Financial Reporting, is available at www.coso.org. Comments should be directed to COSO through its website by Dec. 31, 2005. * * * Additional Information Regarding Section 404 and the Activities of the Commission Over the past several months, the Commission staff has sought feedback and input on the implementation of Section 404. On April 13, 2005, the Commission held a roundtable to discuss implementation efforts and, in connection with the roundtable, sought written feedback from registrants, auditors and others on their experiences in implementing the Section 404 internal control reporting requirements. As a result of this feedback, on May 16, 2005, the Commission released a Statement on Implementation of Internal Control Reporting Requirements to address issues that arose during the first year of experience with the implementation of Section 404. Also, the Commission established an Advisory Committee on Smaller Public Companies to examine, among other things, the effect of the internal control provisions on smaller public companies. The work of the Advisory Committee is still underway. Consistent with an Advisory Committee recommendation, and in part due to anticipation of the release of the new COSO guidance, the Commission on Sept. 21, 2005, decided to postpone the compliance date for filing internal control reports by companies not designated as accelerated filers to fiscal years ending on or after July 15, 2007. Separately, the Commission is asking for additional input from the public to assist in its ongoing consideration of Section 404 in the context of smaller public companies. Refer to Release Nos. 33-8618; 34- 52492; file nos. S7-40-02; S7-06-03, Management’s Report on Internal Control over Financial Reporting and Certification of Disclosure in Exchange Act Periodic Reports of Companies that are not Accelerated Filers. Comments in connection with these releases are due to the Commission on Oct. 31, 2005. (Press Rel. 2005-153) ENFORCEMENT PROCEEDINGS IN THE MATTER OF SUSANA P. LONGO An Administrative Law Judge has issued an Order Making Findings and Imposing Remedial Sanction by Default in Susana P. Longo, Administrative Proceeding No. 3-12028. The Order Instituting Proceedings alleged that the United States District Court for the Northern District of Georgia permanently enjoined Respondent Susana P. Longo from future violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and from aiding and abetting violations of Sections 206(1) and 206(2) of the Investment Advisers Act. The Default Order finds these allegations to be true and, pursuant to Section 203(f) of the Investment Advisers Act, bars Respondent Longo from association with any investment adviser. (Rel. IA-2445; File No. 3-12028) COMMISSION DECLARES DECISION AS TO GORDON NOVAK FINAL The decision of an administrative law judge barring Gordon Novak from participating in an offering of penny stock has become final. The law judge found that, on Oct. 7, 2003, Novak pleaded guilty to one count of conspiracy to commit wire and securities fraud. On Dec. 17, 2003, the United States District Court for the Southern District of Florida sentenced Novak to twenty-one months imprisonment, followed by two years of supervised release, and a fine of $100.00. The law judge also found that, based on the same underlying facts, the District Court enjoined Novak permanently on Jan. 20, 2005, from violating Section 10(b) of the Securities Exchange Act of 1934 and Exchange Act Rule 10b-5 and from aiding and abetting any violation of Exchange Act Section 13(a) and Exchange Act Rules 13a-1 and 12b-20. From February 1999 through Oct. 31, 2001, Novak was vice president of Rhino Ecosystems, Inc, (Rhino), a Florida corporation doing business in Windsor, Ontario. Rhino's securities traded in a range that qualified them as penny stocks. Novak participated in a conspiracy to pay approximately $6 million in kickbacks to an allegedly corrupt securities trader. In exchange for the kickbacks, the purported trader was to induce a foreign mutual fund to purchase approximately $8.6 million of Rhino stock at about $11 per share over the prevailing market price. Novak was to receive $500,000 and additional Rhino shares for his part in the fraudulent sale. However, the "trader" was in fact an FBI undercover agent. Novak also knowingly caused Rhino to file a Form S-8 registration statement and an annual report that were materially false and misleading. (Rel. 34-52668; File No. 3-11856) FEDERAL COURT ENJOINS OCUMED GROUP, FORMER CEO AND DIRECTOR; ORDERS DISGORGEMENT AND PENALTIES; ISSUES OFFICER AND DIRECTOR BARS On October 18, the Honorable Ellen S. Huvelle of the U.S. District Court for the District of Columbia issued a final judgment against Ocumed Group, Inc., a former New Jersey based manufacturer of eye care products, Alfred R. Caggia, its former CEO, and Louise A. Cummings, a former director. The final judgment, effective as of Sept. 21, 2005, permanently enjoins each from violating Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder and permanently enjoins Caggia and Cummings from aiding and abetting any violation of Section 13(a) of the Exchange Act. It also orders Caggia and Cummings to pay disgorgement, pre-judgment interest, and civil penalties totaling $915,753 and $25,000, respectively, and bars each from serving as an officer or director of a public company. In its complaint filed May 24, 2004, the Commission alleged that Ocumed, Caggia, and Cummings violated or aided and abetted violations of antifraud and/or reporting provisions of the securities laws by including a forged auditor’s report with Ocumed’s Form 10-KSB for the fiscal year ended April 30, 2002, to make it appear that the company’s 2002 financial statements were audited. In fact, there was no audit. The Complaint alleged that Caggia created the forged auditor report and signed the Form 10-KSB, and that Cummings signed the Form 10-KSB without reading or taking any steps to ascertain whether it was true and accurate. For additional information, see LR-18723 (May, 24, 2004). [SEC v. Ocumed Group, Inc., Alfred R. Caggia and Louise A. Cummings, United States District Court for the District of Columbia C.A. No. 1:04CV00829] (LR-19443; AAER-2340) CRIMINAL CHARGES BROUGHT AGAINST TWO MORE IN SCHEME TO OBTAIN STOCK IN BANK IPO The Commission announced that on October 14, 2005, the United States Attorney's Office in New Haven, Conn., obtained an indictment against Chance M. Vought, age 56, of Quogue, N.Y., and John M. Lucarelli, age 35, of Greenwich, Conn., charging them with conspiracy, mail fraud, wire fraud and securities fraud in connection with the NewAlliance Bancshares, Inc. initial public offering (IPO). That indictment was under seal until Oct. 24, 2005. The 12-count indictment charges Vought and Lucarelli with conspiring to illegally obtain shares of NewAlliance stock. As alleged in the indictment, Vought, Lucarelli, and their co-conspirators were not eligible to obtain NewAlliance NAB stock at its $10 IPO price because they were not eligible account holders of New Haven Savings Bank, the predecessor of NewAlliance. However, Vought and Lucarelli are alleged to have participated in a scheme to purchase the stock at that $10 price by having individuals who were account holders purchase the stock for them. The Indictment alleges that, after purchasing the shares in the names of other people, the members of the conspiracy then sold the shares at a profit, which was shared among the defendants and the other members of their conspiracy. On June 28, 2005, the Commission filed a complaint in the United States District Court for the District of Connecticut against Vought, Lucarelli, and others based upon the same fraudulent scheme that is the subject of the current indictment. See SEC v. Robert R. Ross, et al., 3:05-cv-01036-JBA, USDC, D. Conn., LR-19288 (June 28, 2005). [U.S. v. Chance M. Vought and John M. Lucarelli, United States District Court for the District of Connecticut, 3:05-CR-268-JBA] (LR-19444) JAMES P. LEWIS, JR. PLEADS GUILTY TO FRAUD CHARGES FOR RUNNING A $300 MILLION PONZI SCHEME The United States Attorney for the Central District of California announced on Oct. 17, 2005, that James P. Lewis, Jr. had pleaded guilty to federal mail fraud and money laundering charges for running a massive Ponzi scheme that raised more than $300 million from more than 3,000 investors. In his plea agreement, Lewis admitted that he, doing business as Financial Advisory Consultants in Orange County, Calif., had operated a fraudulent investment scheme wherein he claimed that he would use investor monies to profitably purchase and sell distressed businesses, lease medical equipment, finance medical insurance premiums, and make commercial loans. Lewis told investors that they would earn annual rates of return as high as 18% to 40%, and provided them with account statements designed to convince them they were indeed earning the promised rates of return. In reality, Lewis used investor monies to make payments of purported profits to other investors, to enrich himself, and to trade currencies and make other unauthorized and unprofitable investments in his own name. On Dec. 23, 2003, the Commission filed an emergency enforcement action and obtained a temporary restraining order and asset freeze against Lewis and Financial Advisory Consultants in the U.S. District Court for the Central District of California. At that time, the Commission alleged that Lewis had defrauded thousands of clients by falsely representing that he could not honor their requests to withdraw funds because their accounts had been frozen by the Department of Homeland Security. On Jan. 22, 2004, the court issued a preliminary injunction as to Lewis and Financial Advisory Consultants and appointed Robb Evans as permanent receiver over their assets. The injunction remains in effect and Robb Evans continues as receiver over the defendants’ assets. Additional information can be found in SEC v. James P. Lewis, Jr., CV 03- 9354 ABC (VBKx)/C.D. Cal., LR-18525 and LR-18532. [U.S. v. James P. Lewis, Jr., CR 04-16(A)-CJC, C.D. Cal.] (LR-19445) SELF REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES The Fixed Income Clearing Corporation filed a proposed rule change (SR- FICC-2005-16) under Section 19(b)(1) of the Exchange Act, which rule change became effective upon filing, to clarify maturity periods set forth in its margin factor tables. Publication of the proposal is expected in the Federal Register during the week of October 24. (Rel. 34-52654) A proposed rule change and Amendment No. 2 thereto (SR-CBOE-2005-80) filed by the Chicago Board Options Exchange relating to crediting of certain DPM principal acting as agent order transaction fees 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 October 24. (Rel. 34-52660) The Commission issued notice of filing and immediate effectiveness of a proposed rule change (SR-Phlx-2005-60) filed by the Philadelphia Stock Exchange under Rule 19b-4 of the Securities Exchange Act of 1934 relating to its payment for order flow program in effect in September and October 2004. Publication of the proposal is expected in the Federal Register during the week of October 24. (Rel. 34-52666) PROPOSED RULE CHANGES The Fixed Income Clearing Corporation filed a proposed rule change (SR- FICC-2005-19) under Section 19(b)(1) of the Exchange Act to require that certain members of FICC purchase shares of common stock of The Depository Trust & Clearing Corporation. Publication of the proposal is expected in the Federal Register during the week of October 31. (Rel. 34-52663) The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2005-14) under Section 19(b)(1) of the Exchange Act to require that members of NSCC other than Mutual Fund/Insurance Services Members purchase shares of common stock of The Depository Trust & Clearing Corporation. Publication of the proposal is expected in the Federal Register during the week of October 31. (Rel. 34-52664) The Depository Trust Company filed a proposed rule change (SR-DTC-2005- 16) under Section 19(b)(1) of the Exchange Act to require that participants of DTC other than Limited Participants purchase shares of common stock of The Depository Trust & Clearing Corporation. Publication of the proposal is expected in the Federal Register during the week of October 31. (Rel. 34-52665) APPROVAL OF PROPOSED RULE CHANGE The Commission has approved a proposed rule change (SR-NASD-2005-046) submitted by NASD pursuant to Rule 19b-4 under the Securities Exchange Act of 1934, regarding Arbitration fees applicable to certain statutory employment discrimination claims. (Rel. 34-52658) 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 IKONICS CORP, 4832 GRAND AVENUE, DULUTH, MN, 55807, 2186282217 - 0 ($225,000.00) Equity, (File 333-129220 - Oct. 25) (BR. 10B) S-1 CHIPOTLE MEXICAN GRILL INC, 1543 WAZEE STREET, SUITE 200, DENVER, CO, 80202, 3035954000 - 0 ($100,000,000.00) Equity, (File 333-129221 - Oct. 25) (BR. 05) S-4 WILLIAMS SCOTSMAN INTERNATIONAL INC, 8211 TOWN CENTER DR, BALTIMORE, MD, 21236, 4109316000 - 0 ($350,000,000.00) Non-Convertible Debt, (File 333-129222 - Oct. 25) (BR. 06B) S-8 COASTAL BANKING CO INC, 36 SEA ISLAND PKWY, BEAUFORT, SC, 29907, 8435221228 - 91,066 ($2,012,559.00) Equity, (File 333-129223 - Oct. 25) (BR. 07A) SB-2 sellcell.net, 514 - 1540 WEST 2ND AVENUE, VANCOUVER, A1, V6J 1H2, 604-312-5771 - 1,850,000 ($37,000.00) Equity, (File 333-129224 - Oct. 25) (BR. 09) S-3 GEOGLOBAL RESOURCES INC, SUITE 200, 630 - 4 AVENUE SW, CALGARY, A0, T2P 0J9, 4037779250 - 6,671,316 ($49,263,176.00) Equity, (File 333-129225 - Oct. 25) (BR. 04C) S-8 OUTLOOK GROUP CORP, 1180 AMERICAN DR, NEENAH, WI, 54957, 9207222333 - 200,000 ($2,873,000.00) Equity, (File 333-129226 - Oct. 25) (BR. 05B) S-8 SITEWORKS INC /FL, 2534 N MIAMI AVE, ., MIAMI, FL, 33127, 3055739339 - 15,000,000 ($1,200,000.00) Equity, (File 333-129227 - Oct. 25) (BR. 09B) S-8 OAK HILL FINANCIAL INC, 14621 STATE RTE 93, JACKSON, OH, 44640, 6142863283 - 600,000 ($17,628,000.00) Other, (File 333-129228 - Oct. 25) (BR. 07B) SB-2 Breezer Ventures Inc., SUITE 117-2416 MAIN STREET, VANCOUVER, A1, V5T3E2, 604-787-0715 - 7,550,000 ($377,500.00) Equity, (File 333-129229 - Oct. 25) (BR. 09) S-8 GREENFIELD ONLINE INC, 15 RIVER ROAD, SUITE 310, WILTON, CT, 06890, 2038475700 - 0 ($3,341,250.00) Equity, (File 333-129230 - Oct. 25) (BR. 08B) S-8 BLUE RIDGE REAL ESTATE CO, PO BOX 707, BLAKESLEE, PA, 18610, 7174438433 - 52,000 ($1,768,000.00) Equity, (File 333-129231 - Oct. 25) (BR. 05A) S-3 ENERGY CONVERSION DEVICES INC, 2956 WATERVIEW DRIVE, ROCHESTER HILLS, MI, 48309, 248-293-0440 - 0 ($300,000,000.00) Unallocated (Universal) Shelf, (File 333-129232 - Oct. 25) (BR. 10B) SB-2 POWER EFFICIENCY CORP, 4220 VARSITY DRIVE SUITE C, ANN ARBOR, MI, 48108, 7349759111 - 0 ($18,703,511.00) Equity, (File 333-129233 - Oct. 25) (BR. 10C) S-3 ENERGY CONVERSION DEVICES INC, 2956 WATERVIEW DRIVE, ROCHESTER HILLS, MI, 48309, 248-293-0440 - 1,934,564 ($62,757,256.16) Equity, (File 333-129234 - Oct. 25) (BR. 10B) S-3 McCormick & Schmicks Seafood Restaurants Inc., 720 SW WASHINGTON STREET, SUITE 550, PORTLAND, OR, 97205, 503-226-3440 - 0 ($93,442,991.25) Equity, (File 333-129235 - Oct. 25) (BR. 05C) S-1 FONIX CORP, 9350 SOUTH 150 EAST, SUITE 700, SANDY, UT, 84070, 8015536600 - 50,000,000 ($1,500,000.00) Equity, (File 333-129236 - Oct. 25) (BR. 11) S-1 STARTECH ENVIRONMENTAL CORP, 15 OLD DANBURY ROAD, SUITE 203, WILTON, CT, 06897-2525, 202-762-2499 - 14,589,692 ($38,516,786.88) Equity, (File 333-129237 - Oct. 25) (BR. 06A) S-8 JETBLUE AIRWAYS CORP, 118-29 QUEENS BOULEVARD, FOREST HILLS, NY, 11375, 7182867900 - 0 ($384,464,367.51) Equity, (File 333-129238 - Oct. 25) (BR. 05B) S-1 MULTIBAND CORP, 9449 SCIENCE CENTER DR, NEW HOPE, MN, 55428, 6125043000 - 5,713,233 ($7,712,864.00) Equity, (File 333-129239 - Oct. 25) (BR. 11C) S-8 SECURITY INTELLIGENCE TECHNOLOGIES INC, 145 HUGUENOT STREET, NEW ROCHELLE, NY, 10801, 9146548700 - 2,750,000 ($220,000.00) Equity, (File 333-129240 - Oct. 25) (BR. 06A) S-8 UQM TECHNOLOGIES INC, 7501 MILLER DRIVE, P.O. BOX 439, FREDERICK, CO, 80530, 3032782002 - 554,994 ($1,992,428.46) Equity, (File 333-129241 - Oct. 25) (BR. 10C) S-3 WET SEAL INC, 26972 BURBANK, FOOTHILL RANCH, CA, 92610, 7145839029 - 250,000 ($1,076,250.00) Equity, (File 333-129242 - Oct. 25) (BR. 02A) S-3 MORGAN STANLEY, 1585 BROADWAY, NEW YORK, NY, 10036, 212-761-4000 - 30,000,000,000 ($30,000,000,000.00) Other, (File 333-129243 - Oct. 25) (BR. 07A) 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 CONSTITUTION BANCORP NJ 2.02,9.01 10/25/05 A21 INC TX 1.01,3.02,5.02,9.01 10/19/05 ABGENIX INC DE 2.02,9.01 10/25/05 ABLE LABORATORIES INC DE 1.01,9.01 10/19/05 ACCESS NATIONAL CORP VA 2.02,9.01 10/25/05 ACE SECURITIES CORP DE 8.01,9.01 09/30/05 ACE SECURITIES CORP DE 8.01,9.01 10/25/05 ACIES CORP NV 2.02,9.01 10/25/05 ACXIOM CORP DE 8.01 10/24/05 ADDISON DAVIS DIAGNOSTICS DE 8.01 10/25/05 ADELPHIA COMMUNICATIONS CORP DE 7.01 10/25/05 ADSOUTH PARTNERS, INC. NV 7.01 10/18/05 ADVANTA BUSINESS RECEIVABLES CORP 8.01,9.01 10/25/05 ADVO INC DE 2.02,9.01 10/25/05 Airbee Wireless, Inc. DE 8.01 10/19/05 AJS BANCORP INC DE 1.01,9.01 10/22/05 AK STEEL HOLDING CORP DE 2.02,9.01 10/25/05 AKAMAI TECHNOLOGIES INC DE 2.02,9.01 10/25/05 ALBEMARLE CORP VA 2.02,9.01 10/25/05 ALDILA INC DE 1.01,7.01 10/21/05 ALFA CORP DE 7.01,9.01 10/20/05 AMEND ALLIED WASTE INDUSTRIES INC DE 2.02,9.01 09/30/05 AMAZON COM INC DE 2.02,9.01 10/25/05 AMEGY BANCORPORATION, INC. TX 9.01 10/24/05 AMEGY BANCORPORATION, INC. TX 2.02,9.01 10/24/05 AMEND AMERICAN BARGE LINE CO DE 1.02 10/20/05 AMERICAN COMMERCIAL LINES INC. DE 1.02 10/20/05 AMERICAN NATURAL ENERGY CORP OK 1.01,9.01 10/19/05 AMERICAN PACIFIC CORP DE 1.01,9.01 09/13/05 AMERIQUEST TECHNOLOGIES INC DE 3.01 10/24/05 AMERISOURCEBERGEN CORP DE 8.01 10/20/05 AMERITRADE HOLDING CORP DE 2.02,8.01,9.01 10/25/05 AMERUS GROUP CO/IA IA 2.02,7.01,9.01 10/24/05 AMGEN INC DE 2.02,9.01 10/19/05 AMSURG CORP TN 2.02,7.01,9.01 10/25/05 APOGEE ENTERPRISES INC MN 1.01,9.01 10/19/05 APPLE REIT SIX INC 2.01,9.01 10/20/05 APRIA HEALTHCARE GROUP INC DE 2.02,8.01,9.01 10/25/05 ARCH COAL INC DE 2.02,7.01,9.01 10/24/05 ARCHIPELAGO HOLDINGS INC 1.01,9.01 10/20/05 Argent Securities Inc., Asset-Backed 2.01,9.01 09/26/05 AMEND ART TECHNOLOGY GROUP INC DE 2.02,9.01 10/25/05 ATLANTIC LIBERTY FINANCIAL CORP DE 9.01 09/30/05 ATMEL CORP DE 2.02,9.01 10/25/05 AUTOBYTEL INC DE 8.01,9.01 10/24/05 AUTODESK INC DE 8.01 10/25/05 AVANEX CORP DE 8.01 10/19/05 AVATECH SOLUTIONS INC DE 1.01,3.02 10/25/05 AVAYA INC DE 2.02,9.01 10/25/05 AVERY DENNISON CORPORATION DE 2.02,8.01,9.01 10/25/05 AVID TECHNOLOGY INC DE 9.01 08/09/05 AMEND AZTEC OIL & GAS, INC. NV 5.02 10/25/05 BACK YARD BURGERS INC DE 2.02,9.01 10/25/05 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 10/25/05 BANKUNITED FINANCIAL CORP FL 2.02,9.01 10/25/05 BB&T CORP NC 8.01 10/24/05 BEA SYSTEMS INC DE 2.01,9.01 10/25/05 BELLSOUTH CORP GA 2.02,8.01 10/25/05 BERKLEY W R CORP DE 2.02,9.01 10/24/05 BEVERLY HILLS BANCORP INC DE 1.02 09/26/05 BEVERLY NATIONAL CORP MA 2.02,9.01 10/25/05 BIOPHAN TECHNOLOGIES INC NV 7.01,9.01 10/24/05 BIOSITE INC DE 1.01,2.02 10/19/05 BLACKFOOT ENTERPRISES INC NV 8.01 10/21/05 BNP RESIDENTIAL PROPERTIES INC MD 8.01,9.01 10/21/05 BOLT TECHNOLOGY CORP CT 2.02,9.01 10/25/05 BRIDGE STREET FINANCIAL INC NY 2.02,9.01 10/24/05 BRILLIANT DIGITAL ENTERTAINMENT INC DE 1.01,2.03,3.02,9.01 10/19/05 BRODER BROS CO MI 5.02,8.01,9.01 10/19/05 BROOKTROUT INC MA 1.01,9.01 10/20/05 BROWN & BROWN INC FL 1.01,3.03 10/19/05 BUCKEYE TECHNOLOGIES INC DE 2.02,9.01 10/24/05 BUFFALO WILD WINGS INC MN 2.02,9.01 10/25/05 BUILDING MATERIALS HOLDING CORP DE 2.02,9.01 10/25/05 BURLINGTON NORTHERN SANTA FE CORP DE 2.02,9.01 10/25/05 BWC FINANCIAL CORP CA 8.01 10/25/05 Calamos Asset Management, Inc. /DE/ 2.02,9.01 10/25/05 CALGON CARBON CORPORATION DE 2.02 10/24/05 CAMDEN NATIONAL CORP ME 2.02,9.01 10/25/05 CAPITAL TITLE GROUP INC DE 2.02,9.01 10/24/05 CAPITOL BANCORP LTD MI 7.01 10/25/05 CAPTIVA SOFTWARE CORP DE 2.02,9.01 10/25/05 CARDINAL FINANCIAL CORP VA 2.02,8.01,9.01 10/19/05 CARDIODYNAMICS INTERNATIONAL CORP CA 1.01 10/20/05 Caterpillar Financial Asset Trust 200 NV 8.01,9.01 10/25/05 CATERPILLAR FINANCIAL FUNDING CORP NV 8.01,9.01 10/25/05 CATHAY GENERAL BANCORP DE 8.01,9.01 10/25/05 CCC INFORMATION SERVICES GROUP INC DE 2.02,9.01 10/25/05 CCF HOLDING CO GA 2.02,9.01 10/19/05 CEC ENTERTAINMENT INC KS 2.02,9.01 10/02/05 CENTENE CORP 2.02,9.01 10/25/05 CENTERPOINT ENERGY INC 7.01,9.01 10/25/05 CENTEX CORP NV 2.02,7.01,8.01,9.01 10/25/05 CENTURION GOLD HOLDINGS INC FL 1.01,9.01 10/17/05 AMEND CERTEGY INC GA 2.02,9.01 10/25/05 CHAMPION ENTERPRISES INC MI 8.01,9.01 10/24/05 CHASE MORTGAGE FINANCE CORP DE 8.01,9.01 10/21/05 CHECKFREE CORP \GA\ DE 2.02,9.01 10/25/05 CHEMUNG FINANCIAL CORP NY 4.01,9.01 10/19/05 CHICAGO MERCANTILE EXCHANGE HOLDINGS DE 2.02 10/25/05 CHIRON CORP DE 2.02,9.01 10/25/05 CHUBB CORP NJ 2.02,9.01 10/25/05 CITIGROUP COMMERCIAL MORTGAGE SECURIT DE 8.01,9.01 10/20/05 CITIGROUP INC DE 9.01 10/25/05 Citigroup Mortgage Loan Trust Inc., S 8.01 10/25/05 AMEND CKX, Inc. DE 9.01 08/09/05 AMEND CLEAR CHANNEL COMMUNICATIONS INC TX 2.02,9.01 10/24/05 Cole Credit Property Trust II Inc MD 1.01,2.01,9.01 10/19/05 COLUMBIA LABORATORIES INC DE 5.02,9.01 10/24/05 COLUMBUS MCKINNON CORP NY 2.02,9.01 10/25/05 COMMERCIAL BANKSHARES INC FL 2.02,9.01 10/20/05 COMMERCIAL METALS CO DE 1.01,2.02,9.01 10/19/05 Commercial Vehicle Group, Inc. DE 2.02,7.01,9.01 10/25/05 COMMUNITY BANKS INC /PA/ PA 8.01,9.01 10/25/05 COMPUTER ASSOCIATES INTERNATIONAL INC DE 2.02,8.01,9.01 10/25/05 CONCORDE CAREER COLLEGES INC DE 8.01,9.01 10/25/05 CONOLOG CORP DE 2.02,9.01 10/20/05 CONSUMER PORTFOLIO SERVICES INC CA 2.02,9.01 10/24/05 COST PLUS INC/CA/ CA 1.01,5.02 10/24/05 COVENANT TRANSPORT INC NV 2.02,9.01 10/24/05 COVENTRY HEALTH CARE INC DE 2.02,9.01 10/25/05 CRANE CO /DE/ DE 2.02,8.01,9.01 10/25/05 CRESTED CORP CO 1.01,8.01 10/20/05 CRIIMI MAE INC MD 8.01,9.01 10/25/05 CROSS A T CO RI 1.01 10/19/05 CSG SYSTEMS INTERNATIONAL INC DE 2.02,9.01 10/25/05 CSS INDUSTRIES INC DE 2.02,9.01 10/25/05 CV THERAPEUTICS INC DE 2.02,9.01 10/25/05 CYBER MERCHANTS EXCHANGE INC CA 3.02 10/24/05 DELPHI FINANCIAL GROUP INC/DE DE 2.02,9.01 10/25/05 DENTSPLY INTERNATIONAL INC /DE/ DE 2.02,9.01 10/24/05 DEUTSCHE ALT-A SECURITIES INC 8.01,9.01 10/25/05 DEUTSCHE ALT-A SECURITIES INC 8.01,9.01 10/11/05 DEUTSCHE ALT-A SECURITIES INC 8.01,9.01 10/18/05 Diamond Foods Inc DE 1.01,1.02,9.01 10/25/05 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 10/24/05 DIGITAL INSIGHT CORP DE 2.02,9.01 10/25/05 Digital Realty Trust, Inc. MD 1.01 10/19/05 DIGITAL RECORDERS INC NC 2.02,7.01,9.01 10/25/05 DOBI MEDICAL INTERNATIONAL INC NV 7.01,9.01 10/24/05 DOMINOS PIZZA INC 2.02,9.01 10/25/05 DONEGAL GROUP INC DE 1.01 10/14/05 DOTRONIX INC MN 5.02 10/19/05 DPL INC OH 7.01,9.01 10/20/05 DUN & BRADSTREET CORP/NW DE 2.02,9.01 10/25/05 DYCOM INDUSTRIES INC FL 1.01,2.03,9.01 10/11/05 EACO CORP FL 4.01 10/24/05 EASTGROUP PROPERTIES INC MD 2.02,9.01 09/30/05 EDWARDS LIFESCIENCES CORP DE 2.02,9.01 10/25/05 EMBARCADERO TECHNOLOGIES INC 8.01,9.01 10/25/05 EMCORE CORP NJ 1.01,9.01 10/20/05 EMERITUS CORP\WA\ WA 7.01 10/18/05 ENCORE CLEAN ENERGY INC DE 8.01 10/24/05 ENERTECK CORP 8.01,9.01 10/14/05 ENSCO INTERNATIONAL INC DE 8.01,9.01 10/25/05 ENTERPRISE FINANCIAL SERVICES CORP DE 1.01,2.01,3.02,9.01 10/24/05 ENVIRONMENTAL SOLUTIONS WORLDWIDE INC FL 8.01 10/03/05 Epic Bancorp 2.02,9.01 10/25/05 EPIQ SYSTEMS INC MO 2.02,9.01 10/25/05 EQUINIX INC DE 1.01,8.01,9.01 10/25/05 EQUINIX INC DE 2.02,9.01 10/25/05 ESPEY MFG & ELECTRONICS CORP NY 4.01,9.01 10/19/05 ESSEX PORTFOLIO LP CA 8.01,9.01 10/25/05 ESSEX PROPERTY TRUST INC MD 8.01,9.01 10/25/05 EXACT SCIENCES CORP DE 1.01,2.02,9.01 10/21/05 Expedia, Inc. 1.01,5.02 10/24/05 Expedia, Inc. 2.01,9.01 08/09/05 AMEND F5 NETWORKS INC WA 2.02,9.01 10/25/05 Falcon Ridge Development Inc. NV 5.03 08/14/05 Falcon Ridge Development Inc. NV 1.01 10/21/05 FARGO ELECTRONICS INC 2.02,9.01 10/25/05 Federal Home Loan Bank of New York X1 2.03,9.01 10/20/05 Federal Home Loan Bank of San Francis X1 2.03 10/25/05 FEI CO OR 2.02,9.01 10/25/05 FFD FINANCIAL CORP/OH OH 2.02,9.01 10/24/05 FIBERSTARS INC /CA/ CA 1.01,9.01 10/19/05 FIFTH THIRD BANCORP OH 1.01,9.01 10/19/05 FILENET CORP DE 2.02,9.01 09/30/05 FINANCIAL ASSET SECURITIES CORP DE 9.01 10/07/05 FIRST ADVANTAGE CORP DE 2.02,9.01 10/25/05 FIRST BANCORP OF INDIANA INC IN 2.02,9.01 10/24/05 FIRST CHARTER CORP /NC/ NC 2.02,7.01,8.01,9.01 10/24/05 FIRST HORIZON NATIONAL CORP TN 1.01,9.01 10/19/05 FIRST INDIANA CORP IN 8.01,9.01 10/20/05 FIRST INDIANA CORP IN 5.02 10/19/05 FIRST INTERSTATE BANCSYSTEM INC MT 2.02,7.01,9.01 10/24/05 FIRST MARBLEHEAD CORP 2.02,9.01 10/25/05 FIRST MONTAUK FINANCIAL CORP NJ 1.02,7.01,9.01 10/24/05 FIRST OTTAWA BANCSHARES INC DE 2.02,9.01 10/25/05 FIRSTENERGY CORP OH 2.02,9.01 10/25/05 FLEXTRONICS INTERNATIONAL LTD 2.02,9.01 10/25/05 FMS FINANCIAL CORP NJ 2.02,9.01 10/25/05 FOOD TECHNOLOGY SERVICE INC FL 3.01 09/30/05 FORWARD AIR CORP TN 2.02,9.01 10/25/05 Franklin Auto Trust 2004-2 8.01,9.01 10/15/05 FRANKLIN BANK CORP 2.02,9.01 10/25/05 FRANKLIN ELECTRIC CO INC IN 5.02 10/21/05 FROZEN FOOD EXPRESS INDUSTRIES INC TX 2.02,9.01 09/30/05 FULTON BANCSHARES CORP PA 5.02 10/24/05 GALLAGHER ARTHUR J & CO DE 2.02,9.01 10/25/05 GCO Education Loan Funding Trust-I DE 8.01,9.01 10/17/05 GENERAL MILLS INC DE 1.01,1.02,9.01 10/21/05 GENTEK INC DE 1.01,5.02 10/24/05 GENTIVA HEALTH SERVICES INC DE 8.01 10/24/05 GENWORTH FINANCIAL INC DE 2.02,9.01 10/25/05 GEORGIA PACIFIC CORP GA 1.01,2.03,9.01 10/20/05 GILMAN & CIOCIA INC DE 4.01,9.01 10/25/05 GLASSMASTER CO SC 5.02 10/25/05 GLENBOROUGH REALTY TRUST INC MD 9.01 08/11/05 AMEND GMACM MORTGAGE LOAN TRUST 2005-AR3 DE 8.01 10/19/05 GMACM MORTGAGE LOAN TRUST 2005-AR4 DE 8.01 10/19/05 GMACM MORTGAGE LOAN TRUST 2005-AR5 DE 8.01 10/19/05 GOLDEN WEST FINANCIAL CORP /DE/ DE 1.01 10/24/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 10/21/05 GREAT WEST GOLD, INC. WY 1.01,2.01,3.02,9.01 10/21/05 GREATER BAY BANCORP CA 8.01 10/20/05 GREATER COMMUNITY BANCORP NJ 8.01,9.01 10/19/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01 10/25/05 Gregg Appliances Inc 1.01,5.02,9.01 10/25/05 GRUBB & ELLIS CO DE 8.01 10/21/05 GSI GROUP INC A3 2.02,8.01,9.01 10/25/05 Hana Biosciences Inc DE 3.02 10/24/05 HARBOR BANKSHARES CORP MD 2.02,7.01,9.01 10/24/05 HCA INC/TN DE 2.02,7.01,9.01 10/25/05 HEALTHCARE SERVICES GROUP INC PA 2.02 10/18/05 HEALTHSOUTH CORP DE 1.01 10/20/05 HELEN OF TROY LTD 7.01 10/25/05 HIBBETT SPORTING GOODS INC DE 1.01,9.01 10/24/05 Hiland Partners, LP 7.01,9.01 10/25/05 HILFIGER TOMMY CORP 8.01 08/24/05 HOME FEDERAL BANCORP IN 2.02,9.01 10/25/05 Homeland Security Network, Inc. 4.01,9.01 10/21/05 HORIZON BANCORP /IN/ IN 2.02,9.01 10/21/05 HORIZON HEALTH CORP /DE/ DE 2.02,9.01 10/24/05 HouseValues, Inc. WA 1.01,7.01,9.01 10/24/05 HPL TECHNOLOGIES INC DE 2.06 10/25/05 HUDSON VALLEY HOLDING CORP NY 5.02 10/24/05 HUMAN GENOME SCIENCES INC DE 2.02,9.01 10/25/05 HYDRIL CO DE 2.02,9.01 10/24/05 HYDROMER INC NJ 8.01 10/25/05 I2 TECHNOLOGIES INC DE 1.01,9.01 10/25/05 IDAHO GENERAL MINES INC ID 1.01 10/19/05 IDENIX PHARMACEUTICALS INC 1.01,8.01,9.01 10/24/05 Impac CMB Trust Series 2005-3, Collat DE 8.01,9.01 09/26/05 AMEND INCO LTD 2.02 10/25/05 INDEPENDENCE COMMUNITY BANK CORP DE 8.01,9.01 10/24/05 INFOCROSSING INC DE 7.01,9.01 10/25/05 INFOCROSSING INC DE 1.01,9.01 10/25/05 INFOCUS CORP OR 2.02,9.01 10/25/05 INFOSPACE INC DE 2.02,9.01 10/25/05 INNOVATIVE CARD TECHNOLOGIES INC DE 1.01,3.02,9.01 10/19/05 INNOVEX INC MN 1.01,9.01 10/19/05 INSTEEL INDUSTRIES INC NC 1.01,5.02,5.03,9.01 10/24/05 INTEGRAL VISION INC MI 1.01,2.03,9.01 10/24/05 INTEGRITY BANCSHARES INC GA 2.02,9.01 10/24/05 INTELLIGROUP INC NJ 7.01 10/25/05 INTERACTIVE INTELLIGENCE INC IN 2.02 10/25/05 INTERDIGITAL COMMUNICATIONS CORP PA 8.01,9.01 10/25/05 INTERNATIONAL BUSINESS MACHINES CORP NY 8.01 10/25/05 INTERNATIONAL PAPER CO /NEW/ NY 2.02,9.01 10/25/05 INTERNATIONAL SPORTS & MEDIA GROUP IN NV 5.02 10/18/05 INTERNET SECURITY SYSTEMS INC/GA DE 1.01,2.02,5.02,9.01 10/25/05 INTRICON CORP PA 2.02,7.01,9.01 10/25/05 INTUITIVE SURGICAL INC DE 2.02,9.01 10/25/05 INVESTORS CAPITAL HOLDINGS LTD MA 1.01 10/18/05 IPC HOLDINGS LTD 2.02,8.01,9.01 10/25/05 IRWIN FINANCIAL CORP IN 1.01,8.01,9.01 10/25/05 ISCO INTERNATIONAL INC DE 2.02,9.01 10/25/05 J2 GLOBAL COMMUNICATIONS INC DE 2.02,7.01,9.01 10/24/05 JAGGED PEAK, INC. NV 7.01,9.01 10/25/05 KEANE INC MA 8.01,9.01 10/25/05 Kearny Financial Corp. X1 1.01,8.01,9.01 10/24/05 KELLY SERVICES INC DE 2.02,9.01 10/25/05 KFX INC DE 1.01,5.02,9.01 10/24/05 KI Holdings Inc. PA 1.01,9.01 10/20/05 KILROY REALTY CORP MD 2.02,4.02,9.01 10/19/05 KIMCO REALTY CORP MD 2.02 10/25/05 KINDER MORGAN INC KS 5.03,9.01 10/24/05 KINDRED HEALTHCARE, INC DE 1.01,7.01,9.01 10/24/05 KINETIC CONCEPTS INC /TX/ TX 2.02,9.01 09/30/05 KNOLL INC DE 2.02,9.01 10/25/05 LABRANCHE & CO INC DE 2.02,9.01 10/25/05 LAKELAND INDUSTRIES INC DE 8.01 10/25/05 LCA VISION INC DE 2.02,9.01 10/25/05 LEGG MASON INC MD 2.02,9.01 10/25/05 LEHMAN SARM 2005-9 DE 8.01,9.01 09/26/05 LESCO INC/OH OH 1.01,5.02,9.01 10/20/05 LEXMARK INTERNATIONAL INC /KY/ DE 2.02,9.01 10/25/05 LIBERTY PROPERTY TRUST MD 2.02,9.01 10/24/05 LINCARE HOLDINGS INC DE 2.02,9.01 10/24/05 LITHIA MOTORS INC OR 2.02,8.01,9.01 10/25/05 LOCKHEED MARTIN CORP MD 2.02,9.01 10/25/05 LOGICVISION INC DE 2.02,9.01 10/25/05 LONE STAR TECHNOLOGIES INC DE 7.01 10/25/05 LONG ISLAND FINANCIAL CORP DE 2.02,9.01 10/24/05 LOUDEYE CORP DE 1.01,9.01 10/24/05 LSB CORP 2.02,9.01 10/24/05 MAGELLAN MIDSTREAM PARTNERS LP DE 5.03,9.01 10/20/05 MANAKOA SERVICES CORP NV 5.02 10/21/05 MANHATTAN ASSOCIATES INC GA 2.02,9.01 10/25/05 MARKWEST HYDROCARBON INC DE 2.02,9.01 10/24/05 MARTIN MIDSTREAM PARTNERS LP DE 7.01,9.01 10/24/05 MARTIN MIDSTREAM PARTNERS LP DE 7.01 10/24/05 AMEND MASS MEGAWATTS WIND POWER INC 7.01,9.01 08/05/05 MAVERICK TUBE CORPORATION DE 2.02,9.01 10/24/05 MAXYGEN INC DE 2.02,9.01 10/25/05 McCormick & Schmicks Seafood Restaura 2.02,9.01 10/25/05 MEADOWS SPRINGS INC 8.01 10/19/05 MEDCATH CORP DE 2.02,5.02,9.01 10/25/05 MEDICAL PROPERTIES TRUST INC 2.02,9.01 10/24/05 MEDIWARE INFORMATION SYSTEMS INC NY 2.02,9.01 09/30/05 MEDTRONIC INC MN 1.01 10/19/05 MERCANTILE BANKSHARES CORP MD 2.02,9.01 10/25/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 07/25/05 AMEND META FINANCIAL GROUP INC DE 1.01,5.02 10/24/05 METALS USA INC DE 2.02,9.01 10/24/05 METRIS COMPANIES INC DE 2.02,7.01,9.01 09/30/05 MICROTUNE INC DE 2.02,9.01 10/25/05 MILLIPORE CORP /MA MA 2.02,9.01 10/25/05 MONEYGRAM INTERNATIONAL INC 7.01 10/25/05 MONTGOMERY REALTY GROUP INC NV 1.01,5.02 10/19/05 MORGAN STANLEY ABS CAPITAL I INC DE 8.01,9.01 10/24/05 MORGAN STANLEY ABS CAPITAL I INC DE 8.01,9.01 10/21/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 08/25/05 AMEND MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 10/25/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 10/25/05 MOTIENT CORP DE 7.01,9.01 10/24/05 MQ ASSOCIATES INC 1.01,5.02 10/24/05 MULTI FINELINE ELECTRONIX INC 1.01,1.02,9.01 10/25/05 MULTI LINK TELECOMMUNICATIONS INC CO 3.02 10/24/05 MURPHY OIL CORP /DE DE 2.02,9.01 10/25/05 NABORS INDUSTRIES LTD D0 2.02,3.01,9.01 10/24/05 NANO PROPRIETARY INC TX 3.02,9.01 10/20/05 NASB FINANCIAL INC MO 8.01 10/25/05 NATIONAL CITY AUTO RECEIVABLES TRUST DE 8.01,9.01 10/17/05 NATIONAL CITY AUTO RECEIVABLES TRUST 8.01,9.01 10/17/05 NATIONAL CITY CORP DE 1.01,8.01,9.01 10/24/05 National City Credit Card Master Note DE 8.01,9.01 10/17/05 NATIONAL CITY CREDIT CARD MASTER TRUS 8.01,9.01 10/17/05 NATURAL ALTERNATIVES INTERNATIONAL IN DE 2.02,9.01 10/24/05 NAVIGANT CONSULTING INC DE 2.02,9.01 10/25/05 Nayna Networks, Inc. WY 1.02 10/24/05 NELNET STUDENT LOAN FUNDING LLC 8.01,9.01 10/25/05 NELNET STUDENT LOAN FUNDING LLC 8.01,9.01 10/25/05 NELNET STUDENT LOAN FUNDING LLC 8.01,9.01 10/25/05 NELNET STUDENT LOAN FUNDING LLC 8.01,9.01 10/25/05 Nelnet Student Loan Trust 2005-1 8.01,9.01 10/25/05 NEOFORMA INC DE 2.02,9.01 10/24/05 NETLOGIC MICROSYSTEMS INC 2.02,9.01 10/25/05 NETWORTH TECHNOLOGIES, INC. DE 1.01,9.01 10/21/05 NEWALLIANCE BANCSHARES INC 2.02,9.01 10/25/05 NEWCASTLE INVESTMENT CORP MD 8.01,9.01 10/24/05 NEWPARK RESOURCES INC DE 8.01,9.01 10/24/05 NEWS CORP 1.01 10/21/05 No Borders, Inc. NV 1.01,2.03 10/19/05 NORTHROP GRUMMAN CORP /DE/ DE 2.02,9.01 10/25/05 NOVADEL PHARMA INC DE 7.01,8.01,9.01 10/19/05 NOVOSTE CORP /FL/ FL 3.01,8.01,9.01 10/19/05 NS GROUP INC KY 2.02,8.01,9.01 10/24/05 NUMEREX CORP /PA/ PA 2.02,9.01 10/25/05 OCTEL CORP DE 2.02 10/25/05 OHIO CASUALTY CORP OH 2.02,9.01 10/25/05 OLYMPIC CASCADE FINANCIAL CORP DE 1.02,7.01,9.01 10/24/05 OLYMPUS COMMUNICATIONS LP DE 7.01 10/25/05 OMNI MEDICAL HOLDINGS INC UT 7.01,9.01 10/25/05 OMNICOM GROUP INC NY 2.02,7.01,9.01 10/25/05 ONEOK INC /NEW/ OK 2.06,7.01,9.01 10/21/05 OneTravel Holdings, Inc. DE 1.01,2.03,3.02 10/21/05 OSI SYSTEMS INC CA 7.01,9.01 10/25/05 OSK CAPITAL III CORP NV 4.01,9.01 03/17/05 OSK CAPITAL III CORP NV 4.01,9.01 05/03/05 AMEND OXFORD MEDIA, INC. NV 4.01 10/17/05 AMEND PAB BANKSHARES INC GA 3.01,9.01 10/25/05 PACCAR INC DE 2.02,9.01 10/25/05 PACEL CORP NV 5.03 10/25/05 PALMETTO BANCSHARES INC SC 2.02,9.01 10/20/05 PARTNERRE LTD 2.02,9.01 10/24/05 PARTNERRE LTD 7.01,9.01 10/25/05 PARTNERRE LTD 8.01 10/25/05 PATAPSCO BANCORP INC MD 2.02,9.01 10/20/05 PATRICK INDUSTRIES INC IN 2.02,9.01 10/24/05 PEERLESS MANUFACTURING CO TX 1.01,5.02,9.01 10/18/05 PENNICHUCK CORP NH 1.01,2.03,9.01 10/20/05 PENTAIR INC MN 2.02,9.01 10/25/05 PEOPLES BANCORPORATION INC /SC/ SC 2.02,9.01 10/21/05 PEOPLES CHOICE HOME LOAN SECURITIES T 8.01,9.01 07/25/05 AMEND PEOPLES CHOICE HOME LOAN SECURITIES T 8.01,9.01 08/25/05 AMEND PEOPLES CHOICE HOME LOAN SECURITIES T 8.01,9.01 09/26/05 AMEND PERKINELMER INC MA 2.02,9.01 10/25/05 PERVASIVE SOFTWARE INC DE 2.02,9.01 10/25/05 PHARMACOPEIA DRUG DISCOVERY INC DE 5.02,9.01 10/20/05 PHARMION CORP 2.02,9.01 10/25/05 PIPELINE DATA INC 2.01,7.01 09/30/05 PITNEY BOWES INC /DE/ DE 2.02,9.01 09/30/05 PIXELWORKS INC OR 2.02,9.01 10/25/05 PIZZA INN INC /MO/ MO 7.01,9.01 10/25/05 POGO PRODUCING CO DE 2.02,9.01 10/25/05 POPE RESOURCES LTD PARTNERSHIP DE 2.02,9.01 10/25/05 PORTFOLIO RECOVERY ASSOCIATES INC DE 2.02,9.01 10/25/05 PORTRAIT CORP OF AMERICA, INC. 5.02 10/19/05 PORTRAIT CORP OF AMERICA, INC. 1.01 10/19/05 POWER INTEGRATIONS INC CA 2.02,9.01 10/19/05 POWER ONE INC DE 2.02,9.01 10/25/05 PRAECIS PHARMACEUTICALS INC DE 1.01 10/19/05 PREMIERE GLOBAL SERVICES, INC. GA 2.02,9.01 10/25/05 PRESSTEK INC /DE/ DE 5.02,9.01 10/19/05 PRIMEDIA INC DE 2.02,5.02,7.01,9.01 10/24/05 PRIVATE BUSINESS INC TN 1.01,8.01,9.01 10/20/05 PROASSURANCE CORP DE 7.01,9.01 10/24/05 ProUroCare Medical Inc. NV 1.01,9.01 10/20/05 PROVIDENT BANKSHARES CORP MD 5.02 10/19/05 PSB GROUP INC MI 2.02,9.01 10/21/05 PSB HOLDINGS INC /WI/ WI 2.02,9.01 10/25/05 PSI ENERGY INC IN 1.01,9.01 10/18/05 PULASKI FINANCIAL CORP MO 2.02,9.01 10/25/05 QUALMARK CORP CO 2.02,9.01 10/25/05 R&G FINANCIAL CORP PR 8.01 10/24/05 RARE HOSPITALITY INTERNATIONAL INC GA 1.01 10/19/05 RAYONIER INC NC 5.02 10/25/05 RC2 CORP DE 2.02,9.01 10/25/05 REEBOK INTERNATIONAL LTD MA 2.02,9.01 10/24/05 REGIS CORP MN 1.01,2.03 10/21/05 REHABCARE GROUP INC DE 5.02,9.01 10/25/05 RENT A CENTER INC DE DE 2.02,9.01 10/24/05 RESIDENTIAL CAPITAL CORP DE 7.01 10/24/05 RF MICRO DEVICES INC NC 2.02 10/25/05 RIMAGE CORP MN 1.01,2.02,9.01 10/21/05 RIVIERA HOLDINGS CORP NV 8.01,9.01 10/25/05 ROYAL BANCSHARES OF PENNSYLVANIA INC PA 2.02,9.01 09/30/05 ROYAL BANCSHARES OF PENNSYLVANIA INC PA 8.01,9.01 10/20/05 ROYAL HOLIDAY MOBILE ESTATES NV 4.01 10/14/05 RPM INTERNATIONAL INC/DE/ DE 1.01,2.03,9.01 10/19/05 SABR TRUST 2005-EC1 8.01,9.01 09/26/05 SABR TRUST 2005-FR2 8.01,9.01 09/26/05 AMEND SALIX PHARMACEUTICALS LTD 8.01,9.01 10/25/05 SANMINA-SCI CORP DE 5.02 10/24/05 AMEND SCHEIN HENRY INC DE 2.02,9.01 06/25/05 SEATTLE GENETICS INC /WA DE 2.02,9.01 10/25/05 SECURITIZED ASSET BACKED RECEIVABLES 8.01,9.01 10/21/05 SEITEL INC DE 1.01,5.03,9.01 10/25/05 SELECT COMFORT CORP 2.02,9.01 10/25/05 SELECTIVE INSURANCE GROUP INC NJ 2.02,9.01 10/25/05 SENTO CORP UT 2.02,9.01 10/25/05 SEPRACOR INC /DE/ DE 2.02,9.01 10/25/05 SHARPS COMPLIANCE CORP DE 2.02,9.01 10/25/05 SHERWIN WILLIAMS CO OH 1.01,2.02,9.01 10/21/05 SI INTERNATIONAL INC DE 2.02,9.01 10/24/05 SIERRA HEALTH SERVICES INC NV 2.02,9.01 10/24/05 SIGHT RESOURCE CORP DE 8.01,9.01 10/22/05 SIGMATEL INC DE 2.02,9.01 10/25/05 SIGMATEL INC DE 2.01,3.02,9.01 08/24/05 AMEND SILICON GRAPHICS INC DE 1.01,2.02,2.03,9.01 10/24/05 SILICON GRAPHICS INC DE 2.05 08/30/05 AMEND SILICON IMAGE INC DE 2.02,9.01 10/25/05 SILICON STORAGE TECHNOLOGY INC CA 2.02,9.01 10/25/05 SIRF TECHNOLOGY HOLDINGS INC 2.02,9.01 10/25/05 SL GREEN REALTY CORP MD 2.02,7.01,8.01,9.01 10/24/05 SOCKET COMMUNICATIONS INC DE 2.02,9.01 10/25/05 SOLUTIA INC DE 1.01 10/19/05 SOMERSET HILLS BANCORP NJ 2.02,9.01 10/25/05 SONIC AUTOMOTIVE INC DE 2.02,9.01 10/25/05 SONIC AUTOMOTIVE INC DE 7.01,9.01 10/25/05 Southeastern Bank Financial CORP GA 2.02,9.01 10/21/05 SOUTHERN CO DE 2.02 10/25/05 SOUTHWEST BANCORP INC OK 2.02,7.01,9.01 10/25/05 SOUTHWESTERN ENERGY CO AR 8.01,9.01 10/25/05 SOVEREIGN BANCORP INC PA 1.01,7.01 10/24/05 SPEEDWAY MOTORSPORTS INC DE 1.01 10/19/05 ST JOE CO FL 2.02,9.01 10/25/05 ST JUDE MEDICAL INC MN 8.01 10/25/05 STANDARD PARKING CORP DE 8.01,9.01 10/24/05 STANLEY WORKS CT 2.02,9.01 10/25/05 STARBUCKS CORP WA 8.01 10/21/05 STEREO VISION ENTERTAINMENT INC NV 5.02 10/19/05 STERICYCLE INC DE 9.01 09/30/05 STERLING BANCORP NY 7.01,9.01 10/24/05 STERLING BANCSHARES INC TX 2.02,7.01,9.01 10/25/05 STERLING FINANCIAL CORP /PA/ PA 2.02,9.01 10/25/05 STERLING FINANCIAL CORP /WA/ WA 8.01,9.01 10/24/05 STEWART & STEVENSON SERVICES INC TX 1.01,7.01,9.01 10/24/05 STEWART ENTERPRISES INC LA 5.04,8.01,9.01 10/24/05 STRATS SM TRUST FOR GOLDMAN SACHS GRO 8.01,9.01 10/15/05 STRATTEC SECURITY CORP WI 2.02,9.01 10/20/05 STRATUS SERVICES GROUP INC DE 1.01,8.01 10/20/05 SUMMIT FINANCIAL GROUP INC WV 8.01,9.01 10/21/05 SUNOCO LOGISTICS PARTNERS LP DE 2.02,7.01,9.01 10/24/05 SUPPORTSOFT INC DE 2.02,9.01 10/25/05 SWIFT TRANSPORTATION CO INC NV 2.02,9.01 10/24/05 SYNTROLEUM CORP DE 2.02,9.01 10/25/05 SYNTROLEUM CORP DE 2.02,9.01 10/25/05 AMEND TEAM INC TX 8.01 10/19/05 TELLABS INC DE 2.02 10/25/05 TEMPLE INLAND INC DE 2.02,7.01,9.01 10/25/05 TENNECO AUTOMOTIVE INC DE 2.02,9.01 10/25/05 TESSCO TECHNOLOGIES INC DE 2.02,9.01 10/24/05 THORATEC CORP CA 2.02 10/25/05 TIMCO AVIATION SERVICES INC DE 8.01,9.01 10/24/05 TORVEC INC NY 3.02,8.01 10/25/05 TRADESTAR SERVICES, INC. NV 8.01 10/25/05 TRANS WORLD ENTERTAINMENT CORP NY 1.01,5.02,9.01 10/19/05 TRANSACTION SYSTEMS ARCHITECTS INC DE 2.02,9.01 10/25/05 TRANSMERIDIAN EXPLORATION INC DE 4.01,9.01 10/19/05 AMEND TRIAD HOSPITALS INC DE 2.02,9.01 10/24/05 TRICO MARINE SERVICES INC DE 8.01,9.01 10/24/05 TRIZETTO GROUP INC DE 2.02,9.01 10/25/05 TUESDAY MORNING CORP/DE DE 2.02,9.01 10/25/05 TURBODYNE TECHNOLOGIES, INC NV 1.01,2.01,3.02,5.01,5.02 09/01/05 U S GOLD CORP CO 1.01,5.02,7.01,9.01 10/24/05 UIL HOLDINGS CORP CT 8.01,9.01 10/24/05 UNION BANKSHARES CORP VA 2.02,9.01 10/24/05 UNITED AUTO GROUP INC DE 2.02,7.01,9.01 10/25/05 UNITED COMMUNITY BANKS INC GA 2.02,9.01 10/25/05 UNITED DOMINION REALTY TRUST INC MD 2.02,9.01 10/24/05 UNITED FIRE & CASUALTY CO IA 2.02,9.01 10/24/05 UNITED PAN AM FINANCIAL CORP CA 2.02,9.01 10/21/05 UNITED PARCEL SERVICE INC DE 2.02,9.01 10/20/05 UNITED STATES STEEL CORP DE 2.02,9.01 10/25/05 UNIVERSAL CORP /VA/ VA 8.01,9.01 10/25/05 UNIVERSAL HEALTH REALTY INCOME TRUST MD 2.02,9.01 10/24/05 UPFC Auto Receivables Trust 2005-A DE 8.01,9.01 10/17/05 UROLOGIX INC MN 2.02,9.01 10/24/05 US CAN CORP DE 1.01 10/19/05 US ENERGY CORP WY 1.01,8.01 10/20/05 USG CORP DE 2.02 10/25/05 UTAH MEDICAL PRODUCTS INC UT 8.01 10/24/05 VAIL RESORTS INC DE 8.01,9.01 10/24/05 Valley Commerce Bancorp CA 2.02,9.01 10/21/05 VALLEY NATIONAL BANCORP NJ 7.01,9.01 10/25/05 VASCULAR SOLUTIONS INC DE 2.02,9.01 10/25/05 VASOMEDICAL INC DE 8.01 10/19/05 VCA ANTECH INC DE 2.02,8.01,9.01 10/25/05 VERTRUE INC DE 2.02,9.01 10/25/05 VIA NET WORKS INC DE 2.01,8.01,9.01 10/21/05 VION PHARMACEUTICALS INC DE 8.01,9.01 10/25/05 WABASH NATIONAL CORP /DE DE 2.02,9.01 10/24/05 WABASH NATIONAL CORP /DE DE 9.01 10/24/05 AMEND Wachovia Auto Owner Trust 2005-A 8.01,9.01 10/20/05 Wachovia Mortgage Loan Trust, LLC DE 8.01,9.01 10/20/05 WAKE FOREST BANCSHARES INC 2.02,9.01 10/25/05 WaMu Asset Acceptance Corp. DE 9.01 10/24/05 WaMu Asset Acceptance Corp. DE 9.01 10/24/05 WARREN RESOURCES INC MD 7.01,9.01 10/25/05 WARWICK VALLEY TELEPHONE CO NY 2.02,9.01 10/25/05 WASHINGTON BANKING CO WA 2.02,7.01,9.01 09/30/05 WASHINGTON FEDERAL INC WA 2.02,7.01,9.01 10/20/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 10/25/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 10/25/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 10/25/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 10/24/05 WATERS CORP /DE/ DE 2.02,9.01 10/25/05 WEBMETHODS INC DE 2.02,7.01,9.01 10/25/05 WEBSENSE INC DE 2.02,9.01 10/25/05 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 09/28/05 Wells Fargo Home Equity Asset-Backed DE 8.01,9.01 09/29/05 WESTCORP /CA/ CA 2.02,8.01,9.01 10/25/05 WESTWOOD HOLDINGS GROUP INC 2.02,7.01,9.01 10/25/05 WESTWOOD HOLDINGS GROUP INC 5.02,5.03,9.01 10/25/05 WET SEAL INC DE 1.01,9.01 10/18/05 WEYERHAEUSER CO WA 1.01,9.01 10/20/05 WFS FINANCIAL INC CA 2.02,8.01,9.01 10/25/05 WHITING PETROLEUM CORP DE 2.02,9.01 10/24/05 WIEN GROUP INC NY 2.01,3.02,4.01,5.01,5.02,9.01 10/19/05 WILSHIRE ENTERPRISES INC DE 1.01 09/30/05 WORLD ACCEPTANCE CORP SC 2.02,7.01,9.01 10/25/05 WRIGHT MEDICAL GROUP INC DE 2.02,9.01 10/25/05 WVS FINANCIAL CORP PA 8.01,9.01 10/25/05 Xenonics Holdings, Inc. NV 1.01,3.02,9.01 10/24/05 AMEND XTREME COMPANIES INC NV 1.01,9.01 10/05/05 YOUNG INNOVATIONS INC MO 2.02,9.01 10/25/05 ZIX CORP TX 5.02,9.01 10/21/05