SEC NEWS DIGEST Issue 2004-236 December 9, 2004 COMMISSION ANNOUNCEMENTS FEE RATE ADVISORY #6 FOR FISCAL YEAR 2005 President Bush signed H.R. 4818, the omnibus appropriations bill that includes funding for the Securities and Exchange Commission for the remainder of fiscal year 2005 on Dec. 8, 2004. Accordingly, effective Dec. 13, 2004, 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 to $117.70 per million. The Section 6(b) rate is also the rate used to calculate the fees payable with the Annual Notice of Securities Sold Pursuant to Rule 24f-2 under the Investment Company Act of 1940. All filings submitted to the SEC before 5:30 p.m. EST, and filings pursuant to Rule 462(b) (17 C.F.R. 230.462(b)) submitted to the SEC before 10:00 p.m. EST, on Dec. 12, 2004, will be subject to the current fee rate of $126.70 per million. Rule 462(b) filings submitted after 10:00 p.m. EST, and all other filings submitted after 5:30 p.m. EST, on Dec. 12, 2004, shall be deemed filed as of the next business day, Dec. 13, 2004, under Section 232.13 of Regulation S-T (17 C.F.R. 232.13), and be subject to the new fee rate of $117.70 per million. Questions about the new Section 6(b), Section 13(e), or Section 14(g) fee rates should be directed to the Filer Support Unit in the Office of Filings and Information Services at (202) 942-8900. In addition, effective Jan. 7, 2005, the Section 31 fee rate applicable to securities transactions on the exchanges and NASDAQ will increase to $32.90 per million. The Section 31 assessment on security futures transactions will remain unchanged at $0.009 per round turn transaction. Self-regulatory organizations collect Section 31 fees pursuant to their rules. 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, Inc. and NASD Inc. at http://www.nyse.com and http://www.nasd.com. The Office of Interpretation and Guidance in the SEC's Division of Market Regulation is also available for questions on Section 31 fees at (202) 942-0069, or by e-mail at marketreg@sec.gov. The Commission is required to adjust the filing and securities transaction fee rates on an annual basis, after consultation with the Congressional Budget Office (CBO) and the Office of Management and Budget (OMB). A copy of the Commission's April 30, 2004, order regarding the fee rate adjustments for fiscal year 2005, including the calculation methodologies, is available at http://www.sec.gov/rules/other/33- 8418.htm. The adjusted fee rates will not affect the amount of funding available to the Commission. The Commission will announce the new fee rates for fiscal year 2006 no later than April 30, 2005. These fee rates will become effective Oct. 1, 2005, or, if later, after the Commission's fiscal year 2006 appropriation is enacted. In addition, the Commission may be required to make a "mid-year" adjustment to the Section 31 fee rate for fiscal 2006, after consultation with CBO and OMB, which would be announced no later than March 1, 2005, effective April 1, 2005. The Commission will issue further notices as appropriate. This information will be posted on the SEC's Internet Web site at http://www.sec.gov. (Press Rel. 2004-167) ENFORCEMENT PROCEEDINGS COMMISSION BARS FORMER SAN DIEGO AREA BROKER FROM ASSOCIATION WITH ANY BROKER OR DEALER The Commission announced that on December 9 it settled a previously- instituted administrative proceeding against Marshall S. Klein. Klein was a registered representative associated with World Trade Financial, a San Diego area broker-dealer. Without admitting or denying the Commission’s findings, Klein consented to the entry of an order barring him from association with a broker or dealer. The order finds that, on Jan. 12, 2004, Klein pled guilty to one felony count of conspiracy to commit wire, mail and securities fraud, and on Aug. 20, 2004, Klein was sentenced to three years of supervised probation. (Rel. 34-50824; File No. 3- 11688) IN THE MATTER OF KOJI GOTO On December 9, the Commission instituted public administrative proceedings against Koji Goto pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers Act of 1940. In the Order Instituting Administrative Proceedings (Order), the Division of Enforcement alleges that Goto, a former resident of Bedford, New Hampshire, was convicted in New Hampshire state court for criminal conduct he engaged in while associated with a broker-dealer and investment adviser. From December 1994 until November 2001, Goto was employed in Concord, New Hampshire by subsidiaries of the John Hancock Financial Services Co., including Signator Investors, Inc., a registered investment adviser and broker-dealer, and Hancock- related insurance agencies as both a registered representative and licensed insurance broker. On or about Feb. 20, 2004, a New Hampshire state grand jury indicted Goto on 68 counts for his role in several fraudulent schemes. The indictment charged that Goto committed theft by misapplication of property, theft by deception, criminal solicitation, unlawful securities practice, and witness tampering. The case was filed in New Hampshire Superior Court and is entitled State of New Hampshire v. Koji Goto, (Docket #04-S-0492-0559) (Superior Court, Hillsborough County-North). Among other things, the indictment charged that Goto, beginning in June 1999 and continuing until March 2002, successfully solicited certain individuals to invest their money in purported Hancock investments. According to the indictment, Goto then gained control over that money, but never invested it with Hancock. Instead, Goto stole approximately $3.2 million from his purported Hancock clients. On Sept. 27, 2004, Goto was found guilty by a jury in the criminal action of the 23 counts concerning the purported Hancock investments. The verdict found Goto guilty of: (a) nine counts of theft by deception in violation of New Hampshire Revised Statutes Annotated (RSA) 637:4; (b) one count of theft by misapplication in violation of RSA 637:10; and (c) 13 counts of unlawful securities practice in violation of RSA 421-B:6 . A hearing will be held before an administrative law judge to determine whether the allegations contained in the Order are true, to provide the Respondent an opportunity to dispute these allegations, and to determine what, if any, remedial sanctions are appropriate and in the public interest. The Commission directed that an administrative law judge shall issue an initial decision in this matter within 210 days from the date of service of the Order Instituting Proceedings. (Rels. 34-50825; IA-2336; File No. 3- 11768) SEC OBTAINS FINAL JUDGMENTS AGAINST RICHARD RAMBAHAL AND PAUL KOFTON FOR FINANCIAL FRAUD SCHEMES AT DT INDUSTRIES, INC. The Commission announced that on December 2 Judge Richard E. Dorr of the U.S. District Court in the Western District of Missouri, entered final judgments against Defendants Richard Rambahal and Paul H. Kofton, pursuant to their consent, for their roles in financial fraud schemes perpetrated at DT Industries, Inc. (DTI). At the time of the illegal conduct, DTI was headquartered in Springfield, Missouri. The final judgments permanently enjoin Rambahal and Kofton from violating the anti- fraud provisions, among others, of the federal securities laws. The final judgments also order Rambahal to pay $29,120 in disgorgement and order Kofton to pay $9,870 in disgorgement and a $35,000 civil penalty. The Commission’s complaint alleged that Rambahal, Kofton and others engaged in separate fraudulent schemes at three of DTI’s subsidiaries to artificially inflate DTI’s financial position. Specifically, the Commission’s complaint alleged that at various times between 1996 and 2000, Rambahal and Kofton knowingly or recklessly failed to properly recognize costs associated with various projects in order to reach their subsidiary’s projected earnings targets set by DTI. The Commission’s complaint also alleged that Rambahal and Kofton attempted to conceal their schemes in various ways, including the creation of false supporting documentation and that Rambahal’s and Kofton’s conduct resulted in material misstatements to DTI’s financial statements that it filed with the Commission. This case is still pending against Defendant Michael Lesniewski. [SEC v. Richard Rambahal et al., Civil Action No. 04-3086-cv-RED, U.S.D.C., W.D. MO.] (LR-18995) INVESTMENT COMPANY ACT RELEASES AIG ANNUITY LIFE INSURANCE COMPANY, ET AL. The Commission has issued a temporary order to AIG Annuity Life Insurance Company et al. under Section 9(c) of the Investment Company Act with respect to an order issued by the U.S. District Court for the District of Columbia on or about Dec. 8, 2004. The temporary order exempts applicants and companies of which American International Group, Inc. (AIG) is or becomes an affiliated person from the provisions of Section 9(a) of the Act, until the Commission takes final action on the application for a permanent order. The Commission has also issued a notice giving interested persons until Jan. 3, 2005, to request a hearing on the application filed by applicants for a permanent order under Section 9(c) of the Act. (Rel. IC-26690 – December 8) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2003-22) under Section 19(b)(1) of the Exchange Act that would allow NSCC to amend the standards of financial responsibility required of Mutual Fund Services and Insurance Processing Service applicants and members that are banks, trust companies, or broker- dealers. Publication of the proposal is expected in the Federal Register during the week of December 13. (Rel. 34-50797) The Pacific Exchange filed a proposed rule change (SR-PCX-2004-96) to amend PCX Equities, Inc. (PCXE) Rule 4.5 to require all financial/operations principals of PCXE ETP Firms to successfully complete the National Association of Securities Dealers, Inc.’s (NASD) Financial and Operations Principal Examination and all compliance supervisors of PCXE ETP Firms to successfully complete the NASD’s General Securities Principal Examination. Publication of the proposal is expected in the Federal Register during the week of December 13. (Rel. 34-50818) A proposed rule change (SR-CBOE-2004-73) has been submitted by the Chicago Board Options Exchange to restrict a Designated Primary Market- Maker’s ability to charge a brokerage commission. Publication of the proposal is expected in the Federal Register during the week of December 13. (Rel. 34-50821) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the Pacific Exchange to make clarifying changes to the PCX Schedule of Fees and Charges with respect to the Options Orientation Fee to include the cost of the Series 44 or 45 examination and to adopt a new fee associated with the Series 46 examination (SR-PCX-2004-105) 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 December 13. (Rel. 34-50817) A proposed rule change (SR-NASD-2004-175) filed by the National Association of Securities Dealers relating to the repeal of existing NASD short sale rules in light of SEC Regulation SHO, 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 December 13. (Rel. 34-50822) A proposed rule change (NASD-2004-168) filed by the National Association of Securities Dealers relating to Certificate of Designation for Preferred Stock of The Nasdaq Stock Market, Inc. 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 December 13. (Rel. 34-50823) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change and Amendment No. 1 thereto, and issued notice of and granted accelerated approval of Amendments No. 2 and No. 3 thereto, submitted under Section 19(b)(1) of the Securities Exchange Act of 1934 by the International Securities Exchange, Inc. (SR-ISE-2003-06) to establish rules implementing a Price Improvement Mechanism. Publication of the proposal is expected in the Federal Register during the week of December 13. (Rel. 34-50819) 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 LEHMAN BROTHERS HOLDINGS INC, LEHMAN BROTHERS, 745 SEVENTH AVENUE, NEW YORK, NY, 10019, 2125267000 - 0 ($1,000,000,000.00) Other, (File 333-121067 - Dec. 8) (BR. 07) S-8 LINCOLN NATIONAL CORP, 1500 MARKET STREET STE 3900, CENTRE SQUARE WEST TOWER, PHILADELPHIA, PA, 19102, 2154481475 - 700,000 ($32,627,000.00) Equity, 14,000,000 ($14,000,000.00) Other, (File 333-121069 - Dec. 8) (BR. 01) SB-2 ABC Funding, Inc, 9160 SOUTH 300 WEST, SANDY, UT, 84070, 801-601-2138 - 1,656,000 ($16,560.00) Equity, (File 333-121070 - Dec. 8) (BR. 09) S-8 EAST DELTA RESOURCES CORP., 447 ST FRANCOIS XAVIER ST, MONTREAL QUEBEC, CANADA, A8, H2Y2T1, 5148443510 - 1,500,000 ($600,000.00) Equity, (File 333-121071 - Dec. 8) (BR. 09) SB-2 Learningwire.com, 410 17TH STREET, SUITE 1870, DENVER, CO, 80202, 303-592-1614 - 714,750 ($357,375.00) Equity, (File 333-121072 - Dec. 8) (BR. 09) S-8 SEMPRA ENERGY, 101 ASH STREET, P O BOX 129400, SAN DIEGO, CA, 92101, 6196962000 - 0 ($260,970,000.00) Equity, (File 333-121073 - Dec. 8) (BR. 02) S-8 CORNELL COMPANIES INC, 1700 WEST LOOP SOUTH, STE 1500, HOUSTON, TX, 77027, 7136230790 - 0 ($4,500,000.00) Equity, (File 333-121074 - Dec. 8) (BR. 06) S-8 GTECH HOLDINGS CORP, 55 TECNOLOGY WAY, WEST GREENWICH, RI, 02817, 4013921000 - 650,000 ($16,516,500.00) Other, (File 333-121075 - Dec. 8) (BR. 03) S-3 TRAVELZOO INC, 590 MADISON AVENUE, 21ST FLOOR, NEW YORK, NY, 10022, 2125214200 - 780,000 ($71,198,400.00) Equity, (File 333-121076 - Dec. 8) (BR. 03) S-3 ALABAMA GAS CORP, 605 RICHARD ARRINGTON JR BLVD NORTH, BIRMINGHAM, AL, 35203, 2053262742 - 0 ($225,000,000.00) Non-Convertible Debt, (File 333-121077 - Dec. 8) (BR. 02) S-3 ACUSPHERE INC, 500 ARSENAL ST, WATERTOWN, MA, 02472, 6175778800 - 0 ($51,196,175.00) Equity, (File 333-121078 - Dec. 8) (BR. 01) S-8 GLOBAL CROSSING LTD, WESSEX HOUSE 45 REID ST, HAMILTON HM12, BERMUDA, D0, HM12, 4412968600 - 0 ($64,053,822.00) Equity, (File 333-121079 - Dec. 8) (BR. 37) F-2 CTRIP COM INTERNATIONAL LTD, 3F BUILDING 63-64 NO 421 HONG CAE ROAD, PEOPLES REPUBLIC OF CHINA, SHANGHAI, F4, 00000, 862134064880 - 0 ($139,150,000.00) ADRs/ADSs, (File 333-121080 - Dec. 8) (BR. 08) S-8 DIONEX CORP /DE, 1228 TITAN WAY, P O BOX 3603, SUNNYVALE, CA, 94086-3603, 4087370700 - 0 ($1.00) Equity, (File 333-121081 - Dec. 8) (BR. 36) S-8 COMCAST CORP, 0 ($200,000,000.00) Non-Convertible Debt, (File 333-121082 - Dec. 8) (BR. 37) S-3 ALLEGHENY ENERGY INC, 10435 DOWNSVILLE PIKE, HAGERSTOWN, MD, 21740-1766, 3017903400 - 10,249,999 ($197,568,731.00) Equity, (File 333-121083 - Dec. 8) (BR. 02) S-8 FRONTIER AIRLINES INC /CO/, 7001 TOWER ROAD, DENVER, CO, 80249, 7203744200 - 2,500,000 ($29,175,000.00) Equity, (File 333-121084 - Dec. 8) (BR. 05) S-8 HOME FEDERAL BANCORP INC, 500 12TH AVENUE SOUTH, NAMPA, ID, 83653, (208) 466-4634 - 152,000 ($1,843,760.00) Equity, (File 333-121085 - Dec. 8) (BR. 07) S-1 Consolidated Communications Illinois Holdings, Inc., 121 SOUTH 17TH STREET, MATTOON, IL, 61938, (217) 235-3311 - 0 ($400,000,000.00) Equity, (File 333-121086 - Dec. 8) (BR. 37) S-8 STEWART ENTERPRISES INC, 110 VETERANS MEMORIAL BLVD, METAIRIE, LA, 70005, 5048375880 - 100,000 ($760,000.00) Equity, (File 333-121087 - Dec. 8) (BR. 37) S-3 CASELLA WASTE SYSTEMS INC, 25 GREENS HILL LANE P O BOX 866, RUTLAND, VT, 05701, 8027750325 - 0 ($250,000,000.00) Equity, (File 333-121088 - Dec. 8) (BR. 06) S-8 SCHERING PLOUGH CORP, ONE GIRALDA FARMS, MADISON, NJ, 07940-1000, 9738227000 - 0 ($250,000,000.00) Other, (File 333-121089 - Dec. 8) (BR. 01) S-8 METHODE ELECTRONICS INC, 7401 W WILSON AVE, CHICAGO, IL, 60706, 7088676777 - 0 ($13,425,000.00) Equity, (File 333-121090 - Dec. 8) (BR. 36) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off- Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off- Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------ 110 MEDIA GROUP, INC. DE 1.01,3.02,9.01 12/02/04 724 SOLUTIONS INC 5.02 12/05/04 AAMES INVESTMENT CORP MD 1.01,2.03,8.01,9.01 09/30/04 AMEND ACCESSTEL INC /UT/ UT 4.01,9.01 12/07/04 ACTIVE POWER INC DE 5.02 12/08/04 ADVANCED BIOTHERAPY INC DE 8.01 12/08/04 AEGIS COMMUNICATIONS GROUP INC DE 5.02 12/03/04 AEP INDUSTRIES INC DE 8.01 12/08/04 AIRGATE PCS INC /DE/ DE 8.01,9.01 12/08/04 ALAMOSA HOLDINGS INC DE 8.01,9.01 12/08/04 ALBERTO CULVER CO DE 1.01,9.01 09/21/04 ALDERWOODS GROUP INC DE 1.01,8.01,9.01 12/03/04 ALLIANCE LAUNDRY SYSTEMS LLC 1.01,9.01 12/08/04 ALLIANCE SEMICONDUCTOR CORP /DE/ DE 5.02,9.01 12/06/04 ALLIED MOTION TECHNOLOGIES INC CO 8.01 12/03/04 ALTERA CORP DE 7.01,9.01 12/08/04 AMDL INC DE 3.02,7.01,9.01 12/06/04 AMEDIA NETWORKS, INC. DE 5.02,9.01 12/02/04 AMERICAN BUSINESS FINANCIAL SERVICES DE 8.01,9.01 12/01/04 AMERICAN CAPITAL PARTNERS LIMITED INC NV 8.01 12/06/04 AMERICAN CAPITAL STRATEGIES LTD 1.01,2.03,9.01 12/02/04 AMERICAN HEALTHWAYS INC DE 7.01,9.01 12/08/04 AMERICAN INSURED MORTGAGE INVESTORS S CA 8.01,9.01 12/06/04 AMERICAN MEDIA OPERATIONS INC DE 1.01 12/02/04 AMERICAN SKIING CO /ME DE 2.02,9.01 10/24/04 ANALYSTS INTERNATIONAL CORP 7.01,9.01 12/08/04 ANTICUS INTERNATIONAL CORP NV 5.02 12/06/04 ARRAY BIOPHARMA INC DE 8.01,9.01 12/08/04 ARROW INTERNATIONAL INC PA 8.01,9.01 12/03/04 ASHFORD HOSPITALITY TRUST INC MD 2.01,9.01 10/01/04 AMEND ASSOCIATED ESTATES REALTY CORP OH 5.03,8.01,9.01 09/30/04 ATLAS AMERICA INC DE 2.02 09/30/04 ATRIUM COMPANIES INC DE 7.01 12/07/04 AUTOZONE INC NV 2.02,9.01 12/08/04 AVANEX CORP DE 4.01 12/08/04 AVOCENT CORP DE 2.06,9.01 12/03/04 AXIS CAPITAL HOLDINGS LTD 8.01,9.01 12/07/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 12/07/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 12/07/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 12/07/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 12/07/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 12/07/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 12/07/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 12/07/04 BAUSCH & LOMB INC NY 5.04,9.01 12/07/04 BIOANALYTICAL SYSTEMS INC IN 1.01,9.01 12/08/04 BIOPURE CORP DE 2.02,9.01 12/08/04 BLACKBOARD INC DE 1.01,1.02 12/08/04 BLOCKBUSTER INC DE 5.02,9.01 12/08/04 BOCA RESORTS INC DE 8.01,9.01 12/08/04 BOWATER INC DE 5.02 12/02/04 BRE PROPERTIES INC /MD/ MD 5.03,8.01,9.01 12/01/04 BRIGHTPOINT INC IN 2.03 12/04/04 CANTERBURY CONSULTING GROUP INC PA 3.01 12/01/04 CAPITAL CORP OF THE WEST CA 5.05,9.01 12/07/04 CAREDECISION CORP NV 7.01 12/02/04 CARREKER CORP DE 2.02,9.01 12/07/04 CARRIZO OIL & GAS INC TX 5.02 12/05/04 CASELLA WASTE SYSTEMS INC DE 2.02,9.01 12/08/04 CENTERPOINT PROPERTIES TRUST MD 1.01,9.01 08/17/04 CENTERPOINT PROPERTIES TRUST MD 9.01 10/08/04 AMEND CENTERPOINT PROPERTIES TRUST MD 9.01 12/07/04 AMEND CENTRAL COAST BANCORP CA 5.02 12/08/04 AMEND CENTURY CASINOS INC /CO/ DE 1.01 12/07/04 CHAMPIONSHIP AUTO RACING TEAMS INC DE 1.01,9.01 12/01/04 CHARLOTTE RUSSE HOLDING INC 2.02,9.01 12/06/04 Chase Funding Loan Acquisition Trust, NY 8.01,9.01 11/23/04 CHESAPEAKE CORP /VA/ VA 8.01,9.01 12/08/04 CHIRON CORP DE 1.01,9.01 12/03/04 CHROMCRAFT REVINGTON INC DE 5.02 12/02/04 CITIGROUP INC DE 7.01,9.01 12/08/04 CITIZENS BANCORP OF VIRGINIA INC VA 1.01,5.02 12/02/04 CMS ENERGY CORP MI 8.01 12/06/04 CNA FINANCIAL CORP DE 1.01,5.02,9.01 12/02/04 CNF INC DE 1.01,5.02 12/08/04 COACHMEN INDUSTRIES INC IN 1.01,2.03,9.01 12/07/04 COCA COLA CO DE 8.01,9.01 12/08/04 COLLEGIATE PACIFIC INC DE 7.01 12/08/04 COMCAST CORP PA 1.01,9.01 12/08/04 COMMERCE BANCORP INC /NJ/ NJ 8.01 12/08/04 COMMERCE ENERGY GROUP INC DE 1.01,9.01 12/02/04 COMPUCREDIT CORP GA 8.01 12/08/04 COMPUTER ASSOCIATES INTERNATIONAL INC DE 1.01,1.02,2.03,9.01 12/02/04 CONCORD CAMERA CORP NJ 2.05,2.06,9.01 12/06/04 CONEXANT SYSTEMS INC DE 1.01,1.02,8.01,9.01 12/02/04 CONOLOG CORP DE 2.02 12/03/04 CONOLOG CORP DE 7.01 12/08/04 COOPER CAMERON CORP DE 3.03,9.01 12/06/04 COOPER TIRE & RUBBER CO DE 1.01 12/08/04 CORE BOND PRODUCTS LLC DE 8.01,9.01 11/30/04 CORINTHIAN COLLEGES INC 1.01,9.01 12/03/04 CORVU CORP MN 1.01,1.02,2.03,3.02 12/02/04 COSI INC DE 7.01,8.01,9.01 12/07/04 COURIER CORP MA 1.01,9.01 12/02/04 COX COMMUNICATIONS INC /DE/ DE 8.01,9.01 12/08/04 CREDENCE SYSTEMS CORP DE 1.01,9.01 12/06/04 CROWN MEDIA HOLDINGS INC DE 1.01,9.01 12/07/04 CSFB COMMERCIAL MORT PASS THR CERTS S DE 8.01,9.01 12/03/04 CWABS Revolving Home Equity Loan Trus DE 8.01 12/08/04 D&E COMMUNICATIONS INC PA 5.03,9.01 12/02/04 DATATEC SYSTEMS INC DE 5.02 12/06/04 DAVITA INC DE 1.01 12/02/04 DAVITA INC DE 1.01,8.01,9.01 12/06/04 DAYBREAK MINES INC WA 5.02 12/03/04 DEL LABORATORIES INC DE 8.01,9.01 12/07/04 DELPHI CORP DE 8.01 12/08/04 DEVCON INTERNATIONAL CORP FL 1.01,1.02,7.01,9.01 12/03/04 DIAMOND HILL INVESTMENT GROUP INC OH 8.01 11/30/04 DIRECTV GROUP INC DE 1.02,5.02,9.01 12/02/04 DIVIDEND CAPITAL TRUST INC MD 2.01,9.01 12/03/04 DOLLAR GENERAL CORP TN 1.01,9.01 12/07/04 DOLLAR THRIFTY AUTOMOTIVE GROUP INC DE 1.01,8.01,9.01 12/02/04 DONNELLEY R H INC DE 1.01,9.01 12/06/04 DreamWorks Animation SKG, Inc. DE 2.02,9.01 12/08/04 DRUGMAX INC NV 1.01,3.02,3.03,5.03,9.01 12/02/04 DRUGMAX INC NV 4.01,9.01 11/12/04 AMEND DSLA Mortgage Loan Trust 2004-AR2 DE 8.01,9.01 12/08/04 DUANE READE INC DE 2.02 12/08/04 DUN & BRADSTREET CORP/NW DE 1.01,5.02,9.01 12/06/04 DYNEGY INC /IL/ IL 2.02,7.01,9.01 12/08/04 EAGLE PICHER HOLDINGS INC DE 2.01,9.01 12/02/04 EASTMAN CHEMICAL CO DE 1.01 12/07/04 ELECTRONIC DATA SYSTEMS CORP /DE/ DE 8.01 12/07/04 EMERGE INTERACTIVE INC DE 3.02,7.01,9.01 12/02/04 ENDURANCE SPECIALTY HOLDINGS LTD 1.01,9.01 12/02/04 ENERGEN CORP AL 7.01,9.01 12/08/04 ENTRUST INC MD 5.02 12/03/04 ERIE INDEMNITY CO PA 8.01,9.01 12/08/04 EVANS BOB FARMS INC DE 7.01,9.01 12/07/04 FINELINE PROPERTIES INC NV 5.02 11/17/04 FINELINE PROPERTIES INC NV 4.01 11/18/03 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 12/08/04 FIRST SECURITY GROUP INC/TN TN 8.01 12/08/04 FLAG FINANCIAL CORP GA 1.01,3.02 12/02/04 FLIGHT SAFETY TECHNOLOGIES INC NV 7.01 12/08/04 FORCE PROTECTION INC CO 2.03,9.01 12/03/04 FRANKLIN CAPITAL CORP DE 3.02,7.01,9.01 12/02/04 FREEPORT MCMORAN COPPER & GOLD INC DE 2.05 12/02/04 FREEPORT MCMORAN COPPER & GOLD INC DE 8.01 12/08/04 FREMONT MORTGAGE SECURITIES CORP DE 8.01,9.01 11/23/04 FUN CITY POPCORN INC NV 8.01 10/02/04 GATX CORP NY 5.02 12/03/04 GCI INC AK 2.03,9.01 12/07/04 GENCORP INC OH 1.01,1.02,2.03,7.01,9.01 12/06/04 GENERAL COMMUNICATION INC AK 2.03,9.01 12/07/04 GENERAL MOTORS CORP DE 5.02 12/08/04 AMEND GENERAL NUTRITION CENTERS INC PA 5.02,9.01 12/02/04 GENESIS MICROCHIP INC /DE DE 5.02,9.01 12/03/04 GENTEK INC DE 1.01,7.01,9.01 12/07/04 GLOBAL MATRECHS, INC. DE 3.02,9.01 12/03/04 GNC CORP DE 5.02,9.01 12/02/04 GOLDSPRING INC FL 1.01,3.02,9.01 12/06/04 GOUVERNEUR BANCORP INC DE 5.03,9.01 12/06/04 GRAINGER W W INC IL 1.01 12/08/04 GRAMERCY CAPITAL CORP MD 8.01,9.01 12/07/04 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 12/07/04 AMEND GREAT LAKES CHEMICAL CORP DE 1.01 12/02/04 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 12/07/04 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 12/06/04 GULFMARK OFFSHORE INC DE 2.02,9.01 12/08/04 GYMBOREE CORP DE 1.01,5.02,9.01 12/06/04 HAIGHTS CROSS COMMUNICATIONS INC DE 1.01,2.03,7.01,9.01 12/02/04 HAMMONS JOHN Q HOTELS INC DE 7.01,9.01 12/07/04 HARRIS CORP /DE/ DE 1.01,1.02,9.01 12/03/04 HAWAIIAN HOLDINGS INC DE 5.02,9.01 12/03/04 HESKA CORP DE 1.01 12/08/04 HILFIGER TOMMY CORP 5.02 12/07/04 HOLLY CORP DE 5.02 12/03/04 HOVNANIAN ENTERPRISES INC DE 2.02,9.01 12/07/04 AMEND IBIZ INC FL 1.01,1.02,3.02,3.03,9.01 12/07/04 IBT BANCORP INC PA 5.02,9.01 12/07/04 IDT CORP DE 2.02,9.01 12/08/04 INDYMAC MBS INC 8.01,9.01 11/23/04 INFORMATION RESOURCES LITIG CONTINGEN 8.01,9.01 12/06/04 INGRAM MICRO INC DE 7.01,9.01 12/08/04 INNKEEPERS USA TRUST/FL MD 8.01,9.01 12/08/04 INSPIRE PHARMACEUTICALS INC DE 5.02,9.01 12/06/04 INTEGRATED ALARM SERVICES GROUP INC DE 2.01,9.01 11/19/04 INTERLINE BRANDS INC 1.01,9.01 12/02/04 INTERNAP NETWORK SERVICES CORP DE 1.01,9.01 12/02/04 INTERNATIONAL BUSINESS MACHINES CORP NY 8.01 12/07/04 INTERWAVE COMMUNICATIONS INTERNATIONA 8.01 12/08/04 INVESTMENT TECHNOLOGY GROUP INC DE 8.01 12/08/04 INVESTMENT TECHNOLOGY GROUP INC DE 1.01,9.01 12/08/04 ITC DELTACOM INC DE 3.02 12/06/04 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 11/24/04 J.P. Morgan Chase Commercial Mortgage DE 8.01,9.01 11/23/04 JACUZZI BRANDS INC DE 5.02,9.01 12/02/04 JOHNSON & JOHNSON NJ 5.02 12/02/04 JP MORGAN CHASE COMMERCIAL MORTGAGE S DE 8.01,9.01 12/06/04 KANBAY INTERNATIONAL INC 8.01,9.01 12/08/04 KEITHLEY INSTRUMENTS INC OH 1.01,9.01 12/02/04 KERR MCGEE CORP /DE DE 7.01,9.01 12/08/04 KORN FERRY INTERNATIONAL DE 5.02,9.01 12/07/04 KRAFT FOODS INC VA 5.02,5.03 12/02/04 L & L FINANCIAL HOLDINGS INC NV 1.01,2.01,2.02,9.01 09/21/04 LAS VEGAS SANDS INC NV 7.01,8.01 08/25/04 LEUCADIA NATIONAL CORP NY 8.01,9.01 12/08/04 LEXINGTON CORPORATE PROPERTIES TRUST MD 8.01,9.01 12/08/04 LIBERTY MEDIA INTERNATIONAL INC DE 7.01 12/06/04 LIFEPOINT HOSPITALS INC DE 8.01,9.01 12/08/04 LIGAND PHARMACEUTICALS INC DE 8.01,9.01 12/07/04 LIMELIGHT MEDIA GROUP INC NV 7.01 12/08/04 LITTLE SIOUX CORN PROCESSORS LLC 1.01,2.03 12/02/04 LOCKHEED MARTIN CORP MD 1.01,8.01,9.01 12/06/04 MAGELLAN HEALTH SERVICES INC DE 8.01,9.01 12/08/04 MAI SYSTEMS CORP DE 8.01 12/02/04 MAIN STREET BANKS INC /NEW/ GA 5.03,8.01,9.01 12/07/04 MAJESCO HOLDINGS INC DE 2.02,9.01 12/08/04 MANITOWOC CO INC WI 1.01,9.01 12/07/04 MASTR Asset Securitization Trust 2004 DE 8.01,9.01 12/08/04 MDC HOLDINGS INC DE 2.03,9.01 12/06/04 MERCK & CO INC NJ 7.01,9.01 12/08/04 MERCURY AIR GROUP INC NY 8.01 12/06/04 MEREDITH CORP IA 8.01,9.01 12/08/04 MEREDITH ENTERPRISES INC DE 9.01 12/07/04 MFB CORP IN 5.02 12/06/04 MICROMUSE INC DE 1.01,5.02,9.01 12/03/04 MINDSPEED TECHNOLOGIES, INC DE 1.01,1.02,2.03,3.02,3.03,9.01 12/02/04 MORGAN STANLEY ABS CAPITAL I INC DE 2.01,9.01 12/08/04 MOTOROLA INC DE 2.01,9.01 12/02/04 MOTORSPORTS EMPORIUM, INC. NV 8.01 12/07/04 MOVADO GROUP INC NY 2.02,9.01 12/08/04 MTM Technologies, Inc. NY 7.01,9.01 12/07/04 NANOGEN INC DE 8.01,9.01 12/08/04 NATIONAL PENN BANCSHARES INC PA 1.01,9.01 12/03/04 NAVISITE INC DE 2.02,9.01 12/08/04 NCT GROUP INC DE 3.02 12/02/04 NEW WORLD BRANDS INC DE 8.01,9.01 12/07/04 NOMURA ASSET ACCEPTANCE CORP DE 8.01,9.01 12/07/04 Norcraft Holdings, L.P. DE 5.01 11/12/04 NORDSON CORP OH 2.02,9.01 12/08/04 NORTEL NETWORKS CORP 2.02,8.01,9.01 12/08/04 NORTEL NETWORKS LTD 2.02,8.01,9.01 12/08/04 NUANCE COMMUNICATIONS CA 5.02 11/30/04 OHIO ART CO OH 2.02,9.01 12/06/04 OIL DRI CORPORATION OF AMERICA DE 8.01 12/08/04 ON SEMICONDUCTOR CORP DE 2.05 12/02/04 OPNET TECHNOLOGIES INC DE 5.02,9.01 12/02/04 ORTHOFIX INTERNATIONAL N V 1.01,5.02 12/07/04 OYO GEOSPACE CORP DE 2.02,9.01 12/07/04 PAID INC DE 5.03,9.01 12/07/04 PDG ENVIRONMENTAL INC DE 2.02,9.01 12/07/04 PEABODY ENERGY CORP DE 2.01,9.01 12/02/04 PEOPLES ENERGY CORP IL 1.01 12/08/04 PEPCO HOLDINGS INC DE 1.01,2.03,9.01 12/03/04 PERFORMANCE TECHNOLOGIES INC \DE\ DE 1.01 12/08/04 PHOENIX COMPANIES INC/DE DE 7.01,9.01 12/03/04 PHOTRONICS INC CT 2.02,9.01 12/07/04 PILGRIMS PRIDE CORP DE 8.01,9.01 12/07/04 PINNACLE AIRLINES CORP DE 8.01,9.01 12/07/04 PLATO LEARNING INC DE 5.03,9.01 12/02/04 PNM RESOURCES INC NM 8.01 12/08/04 PORTLAND GENERAL ELECTRIC CO /OR/ OR 1.01 12/02/04 POTASH CORP OF SASKATCHEWAN INC 1.01,9.01 12/03/04 POTOMAC ELECTRIC POWER CO VA 1.01,2.03,9.01 12/03/04 POWER2SHIP INC NV 1.01,2.03 12/02/04 PRIME GROUP REALTY TRUST MD 8.01 12/08/04 PRINCIPAL LIFE INSURANCE CO IA 9.01 12/03/04 PRINCIPAL LIFE INSURANCE CO IA 9.01 12/03/04 PRINCIPAL LIFE INSURANCE CO IA 9.01 12/03/04 PROCTER & GAMBLE CO OH 7.01 12/08/04 PROLONG INTERNATIONAL CORP NV 1.01,1.02,5.02,9.01 12/02/04 PROSPECT ENERGY CORP MD 8.01,9.01 12/07/04 AMEND PUBLIC SERVICE CO OF COLORADO CO 1.01,8.01,9.01 12/03/04 RADNOR HOLDINGS CORP DE 1.01 12/03/04 RAMCO GERSHENSON PROPERTIES TRUST MD 1.01 12/08/04 RAYTECH CORP DE 2.05 12/02/04 REINHOLD INDUSTRIES INC/DE/ DE 1.01,2.03,7.01,9.01 12/08/04 RENEGADE VENTURE NEV CORP CO 1.01 12/08/04 RENOVIS INC DE 8.01,9.01 12/06/04 RETAIL VENTURES INC OH 2.02,9.01 12/07/04 RICHARDSON ELECTRONICS LTD/DE DE 7.01 12/07/04 ROCKY SHOES & BOOTS INC OH 1.01,9.01 12/06/04 RSA SECURITY INC/DE/ DE 1.01 12/07/04 RSA SECURITY INC/DE/ DE 7.01,9.01 12/08/04 RUBY TUESDAY INC GA 2.02,9.01 11/30/04 RYLAND GROUP INC MD 1.02 12/06/04 SAFEWAY INC DE 2.02,8.01,9.01 12/08/04 SALOMON SMITH BARNEY AAA ENERGY FUND 3.02 10/01/04 SALOMON SMITH BARNEY ORION FUTURES FU 3.02 10/01/04 SANDERSON FARMS INC MS 1.01,5.03,9.01 12/02/04 SANFILIPPO JOHN B & SON INC DE 1.01,9.01 12/02/04 SaVi Media Group, Inc. NV 2.01 12/08/04 SCHIMATIC CASH TRANSACTIONS NETWORK C FL 5.02,7.01,9.01 11/02/04 SCHOOL SPECIALTY INC WI 8.01 12/08/04 SCHWAB CHARLES CORP DE 5.02 12/07/04 SCOTTISH RE GROUP LTD E9 5.02,9.01 12/07/04 SCOTTS COMPANY OH 4.01,9.01 12/02/04 SELIGMAN NEW TECHNOLOGIES FUND II INC MD 7.01,9.01 12/07/04 SELIGMAN NEW TECHNOLOGIES FUND INC 7.01,9.01 12/07/04 SENTO CORP UT 2.01,8.01,9.01 11/24/04 AMEND SFBC INTERNATIONAL INC DE 7.01,9.01 12/08/04 SIGMATRON INTERNATIONAL INC DE 2.02,9.01 12/07/04 SiVault Systems, Inc. NV 1.01,2.01,3.02,9.01 11/30/04 SMITH BARNEY POTOMAC FUTURES FUND LP 3.02 10/01/04 SMITH BARNEY WESTPORT FUTURES FUND LP 3.02 10/01/04 SOMERA COMMUNICATIONS INC DE 1.01,1.02,9.01 12/02/04 SPARTECH CORP DE 2.02,9.01 12/08/04 SPEEDEMISSIONS INC FL 1.01,2.01,9.01 12/02/04 SPSS INC DE 1.01 12/07/04 STONE ENERGY CORP DE 7.01,9.01 12/07/04 STONE ENERGY CORP DE 7.01,9.01 12/07/04 STRATEX NETWORKS INC DE 2.05,9.01 12/08/04 STRUCTURED ASSET SECURITIES CORP DE 8.01 12/08/04 SUMMIT BANCSHARES INC /TX/ TX 8.01,9.01 12/08/04 SUNTERRA CORP MD 2.02 12/08/04 SUNTRUST BANKS INC GA 2.02,7.01,9.01 12/08/04 SUPERCONDUCTOR TECHNOLOGIES INC 8.01,9.01 12/08/04 SYNOVUS FINANCIAL CORP GA 1.02,5.02 12/07/04 TARRANT APPAREL GROUP CA 5.02,9.01 12/06/04 TC X CALIBUR INC NV 2.01,9.01 12/08/04 TEAM FINANCIAL INC /KS KS 2.06 12/03/04 TECH OPS SEVCON INC DE 2.02 09/30/04 TELECOMMUNICATION SYSTEMS INC /FA/ 8.01 12/08/04 THAXTON GROUP INC SC 8.01,9.01 12/03/04 THERAGENICS CORP DE 8.01 12/08/04 TORO CO DE 2.02 12/08/04 TOWER BANCORP INC PA 8.01 12/08/04 TRINITY ENERGY RESOURCES INC 7.01,9.01 08/20/04 TRINITY LEARNING CORP UT 7.01,9.01 12/08/04 TRUSTMARK CORP MS 8.01 12/07/04 TTM TECHNOLOGIES INC WA 7.01,9.01 12/08/04 UGI CORP /PA/ PA 5.02,9.01 12/02/04 UNITED GUARDIAN INC DE 2.02,9.01 09/10/04 UNITED NATURAL FOODS INC DE 1.01,9.01 12/01/04 AMEND UNITED PAN AM FINANCIAL CORP CA 8.01 12/02/04 UNITEDGLOBALCOM INC DE 1.01,2.03,9.01 12/02/04 UNITY BANCORP INC /DE/ DE 8.01,9.01 12/07/04 UNIVERSAL STAINLESS & ALLOY PRODUCTS DE 7.01,9.01 12/06/04 UNIVERSAL STAINLESS & ALLOY PRODUCTS DE 8.01,9.01 12/06/04 US DATAWORKS INC NV 1.01,9.01 12/08/04 UST INC DE 5.02 12/08/04 WAL MART STORES INC DE 5.02,9.01 12/06/04 AMEND WaMu Mortgage Pass-Through Certificat DE 9.01 11/23/04 WESTERN GOLDFIELDS INC ID 4.01,7.01 12/02/04 WESTERN POWER & EQUIPMENT CORP DE 9.01 09/15/04 AMEND WESTIN HOTELS LTD PARTNERSHIP DE 7.01,9.01 12/07/04 WESTPAC SECURITISATION MGT PTY LTD SE 9.01 12/06/04 WESTPOINT STEVENS INC DE 8.01 12/03/04 WHISTLER INVESTMENTS INC /NV/ NV 8.01 12/03/04 WINFIELD FINANCIAL GROUP INC NV 4.01,5.02,5.03,9.01 10/28/04 AMEND WORLD GOLF LEAGUE INC DE 5.02 08/08/04 AMEND WORLD TRANSPORT AUTHORITY INC 8.01 09/30/04 Wornick CO DE 5.02,9.01 12/07/04 XCEL ENERGY INC MN 1.01,8.01,9.01 12/03/04 Xenonics Holdings, Inc. NV 1.01 12/03/04 ZAXIS INTERNATIONAL INC DE 1.03,4.01,5.01,5.02,5.03,9.01 12/08/04