SEC NEWS DIGEST Issue 2005-76 April 21, 2005 ENFORCEMENT PROCEEDINGS IN THE MATTER OF RICHARD KERN An Administrative Law Judge has issued an Initial Decision in the matter of Richard S. Kern. The U.S. District Court for the Southern District of New York permanently enjoined Respondents Richard S. Kern and Charles Wilkins from violating Sections 5(a) and 5(c) of the Securities Act of 1933, and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Initial Decision finds that it is in the public interest to bar Richard S. Kern and Charles Wilkins from participating in the offering of any penny stock. (Initial Decision No. 281; File No. 3-11537) IN THE MATTER OF ANDREW GOLD On April 20, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Sections 15(b) and 21C of the Securities Exchange Act of 1934 (Order) against Andrew E. Gold. The Order finds that Gold willfully violated Section 13(d) of the Exchange Act, Rules 13d-1 and 13d-2 thereunder, and Section 16(a) of the Exchange Act and Rule 16a-3 thereunder (the ownership reporting provisions) when he failed to file reports disclosing that he owned more than 5% of the outstanding shares of four companies and when he subsequently failed to file reports disclosing that he owned more than 10% of one of those companies. Gold further failed to amend those reports or report additional transactions as required by law. Based on the above, the Order requires Gold to cease and desist from committing or causing any violations and any future violations of the ownership reporting provisions, suspends him for one year from association with an broker or dealer, and requires him to pay a $120,000 civil money penalty. Gold consented to the issuance of the Order without admitting or denying any of the findings. (Rel. 34-51585; File No. 3-11906) ROBERT TOMMASSELLO BARRED Robert A. Tommassello has been barred from association with any broker- dealer. The sanction was ordered in an administrative proceeding before an administrative law judge, following a court-ordered injunction against Tommassello in 2001. Tommassello is permanently enjoined from violating the antifraud provisions of the federal securities laws. The injunction was based on Tommassello’s involvement in a fraudulent scheme to convert to his personal use funds that he received from customers for the purpose of purchasing securities while he was associated with a broker-dealer, First Colonial Securities Group, Inc., in an office in Hazleton, Pennsylvania. (Rel. 34-51587; File No. 3-11859) FISERV SECURITIES, INC. AND DENNIS DONNELLY SANCTIONED FOR FAILURE TO SUPERVISE EMPLOYEES ENGAGED IN FRAUDULENT MARKET TIMING AND LATE TRADING -- FISERV TO PAY $15 MILLION TO SETTLE CHARGES On April 21, the Commission issued an Order Instituting Administrative Proceedings, Making Findings, and Imposing Remedial Sanctions Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Order) against Fiserv Securities, Inc. (FSI), a broker-dealer registered with the Commission and headquartered in Philadelphia, PA, and Dennis J. Donnelly, of St. Davids, PA. From September 2001 until June 2004, Donnelly was Executive Vice President and Chief Operating Officer of FSI. Without admitting or denying the Commission’s findings, FSI and Donnelly consented to sanctions imposed by the Order. The Commission’s Order finds that, between August 2002 and November 2003, two employees at FSI’s New York City office, Thomas J. Gerbasio and Raymond L. Braun, Jr., engaged in an illegal market timing scheme on behalf of two FSI hedge fund customers. In addition, between December 2000 and October 2002, a senior vice president in FSI’s Mutual Fund Department engaged in a late trading and market timing scheme in his personal trading accounts. Charles J. Addeo, a vice-president in FSI’s Philadelphia office, participated in both market timing schemes. The Order finds that these employees defrauded hundreds of mutual funds and their shareholders by engaging in deceptive practices designed to circumvent the funds’ restrictions on market timing. In response to hundreds of notifications from mutual funds objecting to market timing trades, Gerbasio and Braun, assisted by Addeo, employed a variety of deceptive acts and practices, including misrepresenting the nature of the trades to the funds, opening dozens of accounts on behalf of their customers to conceal their identity from the funds, entering trades in amounts that would avoid the funds’ detection triggers, trading in funds that were less likely to detect the unwanted market timing, and advising their customers on strategies to conceal their market timing from funds that objected to this trading. In addition, the senior vice president, who also received kick-out letters as a result of trading in his own accounts, employed similar deceptive practices, and also engaged in illegal late trading. Through these activities, Gerbasio, Braun, Addeo and the senior vice president violated the antifraud provisions of the federal securities laws. The Order finds that FSI failed reasonably to supervise Gerbasio, Braun, the senior vice president and Addeo, with a view to preventing their violations of the federal securities laws. In particular, FSI failed to adopt, implement or follow adequate supervisory and compliance policies, procedures or systems which could have detected or prevented its employees’ market timing and late trading schemes. In addition, FSI had insufficient procedures and systems in place regarding adequate responses to red flags and warnings of improper conduct, namely the hundreds of communications from mutual funds objecting to or questioning market timing. Finally, FSI had no procedures to detect and prevent late trading by its employees, and to ensure that the FSI system which prohibited late trading worked as intended. The Order also finds that Donnelly, their supervisor, failed reasonably to supervise Gerbasio and Braun with a view to preventing their violations. During the relevant period, Donnelly was responsible for the management and supervision of FSI’s market timing business. Donnelly failed to review the trading activities engaged in by Gerbasio and Braun on behalf of their customers. Further, he was aware of correspondence received from the mutual funds seeking to restrict market timing trading, and failed to follow up and investigate these red flags. The Commission ordered that FSI be censured; required to pay disgorgement in the amount of $5 million and a civil penalty in the amount of $10 million; and required to comply with certain undertakings. Donnelly was ordered suspended from association in a supervisory capacity with any broker or dealer for a period of nine months; and required to pay a civil penalty in the amount of $50,000. (Rel. 34- 51588; File No. 3-11907) COMMISSION SANCTIONS CHARLES ADDEO, FORMER VICE PRESIDENT OF FISERV SECURITIES, INC. On April 21, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Sections 15(b) and 21C of the Securities Exchange Act of 1934 (Order) against Charles J. Addeo, of Sewell, New Jersey. Without admitting or denying the Commission’s findings, Addeo consented to the sanctions and cease-and- desist order imposed by the Order. The Commission’s Order finds that, from 1995 until April 2004, Addeo was the vice president of mutual funds for Fiserv Securities, Inc. (FSI), a broker-dealer headquartered in Philadelphia, Pennsylvania. In this position, Addeo was responsible for the day-to-day operations of FSI’s Mutual Fund Department. The Order finds that between August 2002 and October 2003, two employees at FSI’s New York City office, Thomas J. Gerbasio and Raymond L. Braun, Jr., engaged in an illegal market timing scheme on behalf of two FSI hedge fund customers. In addition, between December 2000 and October 2002, a senior vice president in FSI’s Mutual Fund Department engaged in a market timing and late trading scheme in his personal trading accounts. Addeo participated in both schemes, and enabled the market timing to continue despite having created the appearance of restricting such trading. The Commission’s Order finds that, in response to hundreds of notifications from mutual funds objecting to market timing trades, Gerbasio and Braun engaged in a series of deceptive acts designed to conceal the hedge fund customers’ market timing activity from the mutual funds. In addition, the senior vice president, who also received kick- out letters as a result of trading in his own accounts, employed similar deceptive practices, and also engaged in illegal late trading. The Order finds that Addeo received daily correspondence from mutual funds rejecting market timing trades, and requesting that FSI cease future market timing activity. Addeo intentionally exempted the two hedge fund customers, as well as the senior vice president, from the only restrictions FSI had in place to comply with the mutual funds’ requests, enabling them to continue trading in funds that Addeo knew opposed this activity. In addition, Addeo frequently entered the senior vice president’s market timing trades for him, when instructed to do so. The Order finds that Addeo willfully violated Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. The Commission ordered that Addeo cease and desist from committing or causing any violations and any future violations of the provisions charged; be suspended from association with any broker or dealer for a period of twelve months; and pay a civil penalty in the amount of $30,000. (Rel. 34-51589; File No. 3-11908) COMMISSION OBTAINS PRELIMINARY INJUNCTION AND ASSET FREEZE AGAINST MASSACHUSETTS INVESTMENT ADVISER ACCUSED OF MISAPPROPRIATING MILLIONS FROM CLIENTS The Commission announced today that the Massachusetts federal district court entered a preliminary injunction and asset freeze on April 19 against defendants Amit Mathur and Entrust Capital Management, Inc., Mathur’s Worcester, Massachusetts-based investment advisory firm, and an asset freeze against another Mathur-controlled entity, relief defendant, AMR Realty, LLC, in connection with a fraud action filed by the Commission. The court’s entry of preliminary injunction, which was consented to by the defendants, prohibits Mathur and Entrust, from engaging in future violations of the antifraud provisions of the Securities Act of 1933, the Securities Exchange Act of 1934, and the Investment Advisers Act pending the resolution of the Commission's action. The Commission’s complaint, filed on April 12, alleges that beginning in September 2001, Entrust, through Mathur, raised almost $16 million from approximately fifteen investors. The complaint alleges, however, that Entrust and Mathur dissipated nearly all of their clients’ assets through undisclosed trading losses in Entrust’s brokerage account, unauthorized use of investor funds to support Entrust’s operating expenses, and blatant misappropriation of client funds for personal use. The Commission’s complaint also alleges that Entrust and Mathur transferred at least $1 million in investor funds to AMR Realty. The Commission alleges AMR Realty has no legitimate interest in those funds and that it should not be allowed to retain them. The Court entered a temporary restraining order and asset freeze against Mathur and Entrust and an asset freeze against AMR Realty on April 12. For further information see Litigation Release 19181. [SEC v. Amit Mathur, et al., Civil Action No. 05-10729MLW, USDC, D.Mass.] (LR-19195) COMMISSION CHARGES THOMAS GERBASIO AND RAYMOND BRAUN, JR. WITH FRAUD BASED ON MUTUAL FUND MARKET TIMING SCHEME The Commission announced that on April 21 it filed a civil action in the U.S. District Court for the Eastern District of Pennsylvania against Thomas J. Gerbasio, of Ocean City, New Jersey, and Raymond L. Braun, Jr., of New York, New York, two former employees of Fiserv Securities, Inc. (Fiserv), a broker-dealer headquartered in Philadelphia, Pennsylvania. Without admitting or denying the allegations of the complaint, Braun agreed to the settlement described below. The Commission’s complaint alleges that, from August 2002 until April 2004, Gerbasio was in charge of a Fiserv office in New York City that placed tens of thousands of market timing trades for certain hedge fund customers (New York Market Timing Office). Gerbasio also was the Vice President of the Mutual Fund Department for Fiserv in Philadelphia. Braun was the Mutual Funds Operations Supervisor of Fiserv’s New York Market Timing Office, and reported directly to Gerbasio. The complaint alleges that, from at least August 2002 until October 2003, Gerbasio and Braun participated in a scheme to defraud hundreds of mutual funds and their shareholders by engaging in deceptive practices in connection with market timing by two hedge fund customers. Specifically, in response to hundreds of notifications from mutual funds monitoring and restricting excessive trading, including “kick-out letters” rejecting market timing trades, defendants employed a variety of deceptions and evasions on behalf of the hedge fund customers, including misrepresenting the nature of their trades to the funds, opening dozens of accounts under different names to conceal the customers’ identities from the funds, entering trades in amounts that would avoid the funds’ detection triggers, trading in funds that were less likely to detect the unwanted market timing, and advising the customers on strategies to conceal their market timing from funds that objected to and/or prohibited this trading. The complaint further alleges that, using these fraudulent tactics, defendants placed thousands of market timing trades for the hedge fund customers that would have otherwise been rejected by the fund companies. Between August 2002 and October 2003, the two hedge fund customers placed 37,965 market timing trades. As a result of their conduct, Gerbasio and Braun received at least $454,797 and $125,318, respectively, in ill-gotten gains. The complaint alleges that Gerbasio and Braun violated Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder, and seeks permanent injunctions, disgorgement together with prejudgment interest, and civil penalties against both defendants. Braun has consented to the entry of a final judgment permanently enjoining him from engaging in the violations set forth above, and ordering him to pay disgorgement together with prejudgment interest in the amount of $133,576. The final judgment waives payment of all but $20,000, and does not impose a civil penalty, based on Braun’s sworn financial statements submitted to the Commission. [SEC v. Thomas J. Gerbasio, et al., Civil Action No. 05 1833 (BWK)(E.D. Pa.)] (LR-19197) SEC CHARGES PAUL CARTER AND AMERICAN FINANCIAL BUSINESS, LLC FOR ROLE IN HEYMAN INTERNATIONAL PONZI SCHEME On Dec. 16, 2004, the Commission filed a First Amended Complaint in the U.S. District Court in Birmingham, Alabama which added Paul D. Carter and American Financial Business, LLC as defendants and The Carter Group, Inc. as a relief defendant in its ongoing litigation of an alleged Ponzi scheme perpetrated by Timothy R. Heyman and Heyman International, Inc. The Commission’s First Amended Complaint alleges that Carter and AFB defrauded approximately 100 investors from Colorado, Kentucky, Michigan, Pennsylvania and Virginia out of nearly $2 million through the unregistered offer and sale of “Depository Loan Agreements” as part of the Heyman International Ponzi scheme. According to the First Amended Complaint, Carter and AFB misrepresented to investors AFB’s experience in foreign currency transactions and that Carter would send the proceeds of the investments to Heyman, who would invest their funds in foreign currencies. Carter also misrepresented to investors that they would earn a minimum of 3% per month on their fully refundable principal investment. The Commission’s First Amended Complaint alleged that in reality, Carter and Heyman were operating a Ponzi scheme. The proceeds from Carter and AFB’s offering were commingled with funds raised from Heyman International investors which used to pay AFB investors their purported monthly “interest.” Some of the commingled investor funds were also transferred to a Carter Group bank account and used to pay for Carter’s personal expenses. The Commission seeks, among other things, a permanent injunction against further violations of the federal securities laws and appropriate civil penalties against Carter and AFB and disgorgement plus prejudgment interest against Carter, AFB and Carter Group. [SEC v. Timothy R. Heyman, et al., USDC, ND AL, Case Number CV-04-CO-0686-S] (LR-19198) SEC CHARGES FORMER SG COWEN MANAGING DIRECTOR WITH INSIDER TRADING AND FRAUD IN CONNECTION WITH “PIPE” OFFERINGS The Commission charged Guillaume Pollet, a former managing director of SG Cowen & Co., with insider trading and fraud by short selling the stock of companies prior to the companies closing on a private offering of stock, including offerings in which SG Cowen invested. The private offerings are often referred to as “PIPEs” for “private investment in public equity.” At the time of the misconduct, Pollet was in charge of investing SG Cowen proprietary funds in PIPE transactions. The Commission’s complaint, filed in the U.S. District Court for the Eastern District of New York, alleges that during 2001 Pollet traded in the shares of ten public companies that either engaged in, or were contemplating engaging in, PIPE financings after receiving confidential non-public information about the upcoming PIPE transaction. Specifically, Pollet routinely sold short the publicly traded securities of these PIPE issuers prior to the close of the PIPE transaction in order to lock in gains for SG Cowen’s proprietary account. As a result of Pollet’s illicit trading, SG Cowen locked in over $4 million in trading profits, in addition to other gains SG Cowen made on the transactions. In several instances, SG Cowen also acted as the PIPE issuer’s investment banker. The Commission’s complaint also alleges that, in several instances, Pollet’s short selling was directly contrary to representations that SG Cowen made to PIPE issuers in connection with the PIPE transactions. For example, SG Cowen specifically represented to some of the PIPE issuers that SG Cowen would not short sell the securities of such issuer prior to the close of the PIPE transaction. SG Cowen also represented to each of the PIPE issuers that it was acquiring the PIPE securities with investment intent. SG Cowen made these representations at a time when Pollet had already started to short sell the securities of these PIPE issuers. The complaint alleges that through his fraudulent trading Pollet violated Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Commission is seeking injunctive relief, disgorgement of all ill-gotten gains plus pre-judgment interest, and civil penalties. The staff acknowledges the assistance of the U.S. Attorney’s Office for the Eastern District of New York and the Federal Bureau of Investigation in this matter. The Commission’s investigation is continuing. [SEC v. Guillaume Pollet, USDC, EDNY, No. 05-CV-1937 (SLT/RLM) EDNY] (LR-19199) INVESTMENT COMPANY ACT RELEASES UBS SUPPLEMENTARY TRUST, ET AL. A notice has been issued giving interested persons until May 16, 2005, to request a hearing on an application filed by UBS Supplementary Trust, et al., for an order under Section 12(d)(1)(J) of the Investment Company Act for an exemption from Sections 12(d)(1)(A) and (B) of the Act, under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a) of the Act, and under Section 17(d) of the Act and Rule 17d-1 under the Act to permit (a) certain registered open-end management investment companies and certain entities that are excluded from the definition of investment company by Section 3(c)(1), 3(c)(7) and 3(c)(11) of the Act to invest uninvested cash and cash collateral in (i) affiliated money market funds and/or short-term bond funds or (ii) affiliated entities that operate as cash management investment vehicles and that are excluded from the definition of investment company by Section 3(c)(1) or 3(c)(7) of the Act, and (b) the registered investment companies and the affiliated entities to continue to engage in purchase and sale transactions involving portfolio securities. The order would supersede two prior orders. (Rel. IC-26835 - April 20) HOLDING COMPANY ACT RELEASES AMEREN CORP., ET AL. An order has been issued authorizing the following requests by Ameren Corporation (Ameren), a registered holding company, Union Electric Company (Union Electric) and Central Illinois Public Service Company (CIPSCO), both direct public-utility company subsidiaries of Ameren: for (1) Union Electric to sell utility assets to CIPSCO, its affiliate; (2) CIPSCO to issue a promissory note to Union Electric in connection with the acquisition of the utility assets; (3) Union Electric to declare an in-kind dividend of certain other utility assets to Ameren; (4) Ameren to contribute those utility assets to CIPSCO; (5) CIPSCO to acquire the utility assets from Union Electric directly and indirectly through Ameren; (6) CIPSCO to assume certain obligations relating to those utility assets; (7) Union Electric to acquire generating plants from its affiliate, Ameren Energy Generating Company; and (8) Union Electric to assume certain obligations relating to those generating plants. (Rel. 35-27960) GEORGIA POWER COMPANY A notice has been issued giving interested persons until May 16, 2005, to request a hearing on a proposal by Georgia Power Company (Georgia), a wholly-owned utility subsidiary of The Southern Company (Southern), a registered holding company, to organize one or more subsidiaries for the purpose of effecting various financing transactions involving the issuance and sale of up to $1.1 billion of preferred securities from time-to-time through May 31, 2008. (Rel. 35-27961) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change and Amendment No. 1 thereto (SR-NYSE-2004-71) submitted by the New York Stock Exchange to amend NYSE Rule 104 regarding the requirement that specialists obtain floor official approval for destabilizing dealer account transactions in ETFs. (Rel. 34-51573) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the Pacific Exchange (SR-PCX-2005-35) that implements the SizeQuote Mechanism, a trading procedure mechanism, has become effective under Section 19(b)(3)(A)(iii) of the Securities Exchange Act of 1934 on a pilot basis through Feb. 15, 2006. Publication of the proposal is expected in the Federal Register during the week of April 25. (Rel. 34-51576) The Fixed Income Clearing Corporation filed a proposed rule change (SR- FICC-2005-08) under Section 19(b)(1) of the Exchange Act, which proposed rule change became effective upon filing, to amend the rules of FICC’s Government Securities Division (GSD) to expand the types of securities eligible for the GCF Repo service to include Treasury Inflation- Protected Securities. Publication of the proposal is expected in the Federal Register during the week of April 25. (Rel. 34-51579) A proposed rule change filed by the National Association of Securities Dealers (SR-NASD-2005-041) to establish fees for members using the new Nasdaq Workstation 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 April 25. (Rel. 34- 51581) A proposed rule change filed by the National Association of Securities Dealers (SR-NASD-2005-042) to establish fees for non-members using the new Nasdaq Workstation 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 April 25. (Rel. 34- 51583) The Options Clearing Corporationfiled a proposed rule change (SR-OCC- 2005-04) under Section 19(b)(1) of the Exchange Act, which proposed rule change became effective upon filing, to modify OCC’s procedures with respect to deposits of cash or securities with an escrow bank for short positions in stock option or index option contracts. Publication of the proposal is expected in the Federal Register during the week of April 25. (Rel. 34-51584) The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2005-05) under Section 19(b)(3)(A) of the Securities Exchange Act that makes technical changes to OCC’s rules to add or correct cross- references in Article VIII, Section 5 of OCC’s By-Laws and to OCC Rule 910. Publication of the proposal is expected in the Federal Register during the week of April 25. (Rel. 34-51586) WITHDRAWAL GRANTED An order has been issued granting the application of Hythiam, Inc. to withdraw its common stock, $.0001 par value, from listing and registration on the American Stock Exchange, effective t the opening of business on April 20, 2005. (Rel. 34-51575) 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-1 Coley Pharmaceutical Group, Inc., 93 WORCESTER ST., SUITE 101, WELLESLEY, MA, 02481, 617-348-1738 - 0 ($115,000,000.00) Equity, (File 333-124176 - Apr. 20) (BR. 01) S-3 KNOT INC, 462 BROADWAY 6TH FLOOR, NEW YORK, NY, 10013, 2122198555 - 2,411,575 ($17,218,645.00) Equity, (File 333-124177 - Apr. 20) (BR. 02) S-8 TRUSTMARK CORP, 248 E CAPITOL ST, P O BOX 291, JACKSON, MS, 39201, 6013545111 - 1,366,124 ($37,062,944.00) Equity, (File 333-124178 - Apr. 20) (BR. 07) S-8 WACHOVIA CORP NEW, ONE WACHOVIA CTR, CHARLOTTE, NC, 28288-0013, 7043746565 - 0 ($600,000,000.00) Other, (File 333-124180 - Apr. 20) (BR. 07) SB-2 AGA RESOURCES, INC., 1026 TUXEDO DRIVE, PORT MOODY, A1, V3H 1L4, (778) 863-0186 - 2,000,000 ($200,000.00) Equity, (File 333-124181 - Apr. 20) (BR. 09) S-3 C-COR INC, 60 DECIBEL RD, STATE COLLEGE, PA, 16801, 814-238-2461 - 0 ($35,000,000.00) Debt Convertible into Equity, 4,499,998 ($28,214,987.46) Equity, (File 333-124182 - Apr. 20) (BR. 37) S-8 WACHOVIA CORP NEW, ONE WACHOVIA CTR, CHARLOTTE, NC, 28288-0013, 7043746565 - 0 ($20,000,000.00) Other, (File 333-124184 - Apr. 20) (BR. 07) S-8 ACE MARKETING & PROMOTIONS INC, 457 ROCKAWAY AVENUE, VALLEY STREAM, CA, 11581, 516-256-7766 - 2,000,000 ($226,000.00) Equity, (File 333-124185 - Apr. 20) (BR. 06) F-10 Hudson Bay Mining & Smelting Co., LTD, 201 PORTAGE AVENUE, SUITE 2200, WINNEPEG, A2, R3B 3L3, (204) 949-4261 - 0 ($175,000,000.00) Non-Convertible Debt, (File 333-124186 - Apr. 20) (BR. 04) S-8 BIO RAD LABORATORIES INC, 1000 ALFRED NOBEL DR, HERCULES, CA, 94547, 5107247000 - 0 ($83,616,000.00) Equity, (File 333-124187 - Apr. 20) (BR. 36) S-4 BIO RAD LABORATORIES INC, 1000 ALFRED NOBEL DR, HERCULES, CA, 94547, 5107247000 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-124188 - Apr. 20) (BR. 36) S-8 SPRINT CORP, PO BOX 7997, SHAWNEE MISSION, KS, 66207-0997, 9136243000 - 30,000,000 ($674,550,000.00) Equity, (File 333-124189 - Apr. 20) (BR. 37) S-8 AKORN INC, 2500 MILLBROOK DRIVE, BUFFALO GROVE, IL, 60089, 8472796100 - 0 ($13,150,000.00) Equity, (File 333-124190 - Apr. 20) (BR. 01) S-8 ANGELICA CORP /NEW/, 3148543800 - 100,000 ($2,754,000.00) Equity, (File 333-124191 - Apr. 20) (BR. 37) S-8 ANGELICA CORP /NEW/, 3148543800 - 100,000 ($2,754,000.00) Equity, (File 333-124192 - Apr. 20) (BR. 37) S-8 ANGELICA CORP /NEW/, 3148543800 - 203,000 ($5,590,620.00) Equity, (File 333-124193 - Apr. 20) (BR. 37) S-3 MONEYGRAM INTERNATIONAL INC, 1550 UTICA AVENUE SOUTH, MINNEAPOLIS, MN, 55416, 9525913000 - 0 ($500,000,000.00) Equity, (File 333-124194 - Apr. 20) (BR. 08) S-3 FEDERAL REALTY INVESTMENT TRUST, 1626 EAST JEFFERSON STREET, ROCKVILLE, MD, 20852-4041, 3019988100 - 190,000 ($9,450,600.00) Equity, (File 333-124195 - Apr. 20) (BR. 08) SB-2 SUPERIOR GALLERIES INC, 9478 WEST OLYMPIC BLVD, #, BEVERLY HILLS, CA, 90212, 310-203-9855 - 659,167 ($2,768,501.00) Equity, (File 333-124196 - Apr. 20) (BR. 02) S-1 AtriCure, Inc., 6033 SCHUMACHER PARK DRIVE, WEST CHESTER, OH, 45069, 513-755-4107 - 0 ($57,500,000.00) Equity, (File 333-124197 - Apr. 20) (BR. ) S-8 CYBERADS INC, 5,000,000 ($900,000.00) Equity, (File 333-124198 - Apr. 20) (BR. 08) S-8 PINNACLE FINANCIAL PARTNERS INC, 6157443742 - 250,000 ($5,380,000.00) Equity, (File 333-124199 - Apr. 20) (BR. 07) S-8 HEALTH SCIENCES GROUP INC, HOWARD HUGHES CENTER, 6080 CENTER DRIVE, 6TH FLOOR, LOS ANGELES, CA, 90045, 3102426700 - 865,850 ($1,021,703.00) Equity, (File 333-124200 - Apr. 20) (BR. 01) S-1 Comtech Group Inc, RM. 10001, TOWER C, SKYWORTH BUILDING, HIGH-TECH INDUSTRIAL PARK, NANSHAN, SHENZHEN, F4, 5180, 011.755.267.4327 - 0 ($50,000,000.00) Equity, (File 333-124201 - Apr. 20) (BR. 05) S-8 CONMED CORP, 525 FRENCH ROAD, UTICA, NY, 13502, 3157978375 - 0 ($30,720,000.00) Equity, (File 333-124202 - Apr. 20) (BR. 36) S-8 ALLIED HOLDINGS INC, 160 CLAIRMONT AVE, STE 200, DECATUR, GA, 30030, 4043701100 - 0 ($316,500.00) Equity, (File 333-124203 - Apr. 20) (BR. 05) SB-2 RASER TECHNOLOGIES INC, 941 E 3665 S, SLC, UT, 84106, 8012316735 - 3,000,000 ($78,090,000.00) Equity, (File 333-124204 - Apr. 20) (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 ------------------------------------------------------------------------------------------------ 3COM CORP DE 8.01 04/13/05 A.C. Moore Arts & Crafts, Inc. PA 1.01,2.02 04/19/05 Aames Mortgage Investment Trust 2005- DE 8.01,9.01 03/25/05 AMEND AAON INC NV 2.02,9.01 04/19/05 ACADIA PHARMACEUTICALS INC DE 1.01,3.02,8.01,9.01 04/15/05 ACORN HOLDING CORP DE 4.01 04/14/05 ADVANTA BUSINESS RECEIVABLES CORP 8.01,9.01 04/20/05 ADVANTA BUSINESS RECEIVABLES CORP 8.01,9.01 04/20/05 ADVANTA CORP DE 1.01,1.02 04/15/05 AEGIS ASSET BACKED SECURITIES TRUST M DE 8.01,9.01 10/25/04 AMEND AEROFLEX INC DE 8.01,9.01 04/19/05 AGU Entertainment Corp. CO 1.01,2.03,3.02,9.01 04/14/05 ALABAMA NATIONAL BANCORPORATION DE 2.02,9.01 04/20/05 ALIGN TECHNOLOGY INC DE 2.02,9.01 04/20/05 ALLIANCE DATA SYSTEMS CORP DE 2.02,7.01,9.01 04/20/05 ALLSTATE CORP DE 2.02,9.01 04/20/05 ALTRIA GROUP INC VA 2.02,9.01 04/20/05 ALTRIA GROUP INC VA 1.01,2.03,9.01 04/15/05 AMBAC FINANCIAL GROUP INC DE 2.02,9.01 04/20/05 AMBASSADORS GROUP INC DE 2.02,9.01 04/18/05 AMERICA WEST HOLDINGS CORP DE 2.02,9.01 04/20/05 AMERICAN AIRLINES INC DE 2.02,9.01 04/20/05 AMERICAN DENTAL PARTNERS INC DE 1.01,9.01 04/15/05 AMERICAN ECOLOGY CORP DE 2.02,9.01 04/19/05 AMERICAN HONDA RECEIVABLES CORP CA 8.01,9.01 04/20/05 AMERICAN PHYSICIANS CAPITAL INC MI 4.01,9.01 04/14/05 AMERICAN POWER CONVERSION CORPORATION MA 5.02,9.01 04/14/05 AMERICAN RIVER BANKSHARES CA 2.02,9.01 04/20/05 AMERICAN WAGERING INC NV 8.01,9.01 04/14/05 AMKOR TECHNOLOGY INC DE 1.01 04/14/05 AMPEX CORP /DE/ DE 2.02,9.01 04/15/05 AMPHENOL CORP /DE/ DE 2.02,9.01 04/20/05 AMR CORP DE 2.02,9.01 04/20/05 ANALYSTS INTERNATIONAL CORP 2.02,7.01,9.01 04/20/05 ANDREA ELECTRONICS CORP NY 8.01 04/14/05 APPLE REIT SIX INC 1.01 04/08/05 APPLERA CORP DE 1.01,1.02,9.01 04/15/05 APPLICA INC FL 7.01 04/20/05 APPLIED DNA SCIENCES INC NV 1.02,9.01 04/20/05 APPLIED INNOVATION INC DE 2.02,9.01 04/20/05 AQUATIC CELLULOSE INTERNATIONAL CORP 4.01,9.01 04/11/05 AQUILA INC DE 7.01 04/19/05 ARCADIA RESOURCES, INC NV 3.02,8.01,9.01 04/07/05 ARCHIPELAGO HOLDINGS INC DE 2.02,7.01,9.01 04/20/05 ARCHIPELAGO HOLDINGS INC DE 8.01,9.01 04/20/05 ARIAD PHARMACEUTICALS INC DE 8.01,9.01 04/20/05 ARTCRAFT V INC 4.01 04/18/05 ARTISOFT INC DE 2.01,9.01 09/28/04 AMEND ARVINMERITOR INC IN 1.01,9.01 04/20/05 ASSET BACKED FUNDING CORP DE 8.01,9.01 04/20/05 ASSET BACKED SECURITIES CORP DE 8.01,9.01 04/20/05 ASSURED GUARANTY LTD 1.01,1.02,2.03 04/15/05 ASTEC INDUSTRIES INC TN 2.02,9.01 03/31/05 ATMI INC DE 2.02,9.01 04/20/05 ATP OIL & GAS CORP TX 1.01,9.01 04/14/05 ATX COMMUNICATIONS INC DE 1.03,9.01 04/14/05 AUBURN NATIONAL BANCORPORATION INC DE 2.02,9.01 04/19/05 AUXILIO INC NV 2.02,9.01 04/19/05 AVAYA INC DE 2.02,9.01 04/19/05 AVISTAR COMMUNICATIONS CORP DE 4.01 04/18/05 AXM PHARMA INC 1.01,2.03,9.01 04/19/05 AXM PHARMA INC 2.01,9.01 04/20/05 AXM PHARMA INC 2.03,9.01 01/24/05 AMEND AXM PHARMA INC 1.01,2.03 04/20/05 AMEND AZTAR CORP DE 1.01 04/19/05 AZTAR CORP DE 2.02,9.01 04/20/05 BALDOR ELECTRIC CO MO 5.02 04/18/05 BALDOR ELECTRIC CO MO 2.02,9.01 04/14/05 BANC ONE HELOC 1999-1 OH 8.01,9.01 04/20/05 BANC ONE HELOC TRUST 1998-1 OH 8.01,9.01 04/20/05 BANCORPSOUTH INC MS 2.01,9.01 04/19/05 BANK OF NEW YORK CO INC NY 2.02,9.01 03/31/05 BANK ONE AUTO SECURITIZATION TRUST 20 DE 8.01,9.01 04/20/05 BANKATLANTIC BANCORP INC FL 2.02,9.01 04/19/05 BAR HARBOR BANKSHARES ME 7.01 04/19/05 BAY NATIONAL CORP 2.02,7.01,9.01 04/20/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 03/31/05 AMEND BEARINGPOINT INC DE 2.06,4.02,5.04,8.01,9.01 04/20/05 BEARINGPOINT INC DE 7.01,9.01 04/20/05 BENCHMARK ELECTRONICS INC TX 7.01,9.01 04/19/05 BF ENTERPRISES INC DE 2.02,9.01 04/19/05 BIG SKY ENERGY CORP NV 5.02 04/15/05 BLAIR CORP DE 2.02,7.01,9.01 04/20/05 BLUE RIVER BANCSHARES INC IN 2.02,4.02,9.01 04/14/05 BLUETORCH, INC. 8.01 04/20/05 BOOTS & COOTS INTERNATIONAL WELL CONT DE 5.02 04/15/05 BOSTON COMMUNICATIONS GROUP INC MA 2.02 04/20/05 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA 1.01,8.01,9.01 04/18/05 BRITTON & KOONTZ CAPITAL CORP MS 2.02,9.01 04/20/05 BROADVISION INC DE 2.02,9.01 04/20/05 BROOKSTONE INC DE 1.01,9.01 04/15/05 BUCKEYE TECHNOLOGIES INC DE 2.02,9.01 04/19/05 BWC FINANCIAL CORP CA 8.01 04/19/05 Calpine Generation Company, LLC DE 4.02 04/13/05 CAPITAL BANK CORP NC 2.01,9.01 04/20/05 CAPITAL ONE FINANCIAL CORP DE 2.02,7.01,8.01,9.01 04/20/05 CAPITAL ONE FINANCIAL CORP DE 7.01,9.01 04/20/05 CAPITALSOURCE INC DE 1.01,2.03,9.01 04/14/05 CARACO PHARMACEUTICAL LABORATORIES LT MI 5.02 04/14/05 CARRIAGE SERVICES INC DE 7.01,9.01 04/20/05 CASCADE FINANCIAL CORP DE 2.02,9.01 04/19/05 CATALYST LIGHTING GROUP INC DE 1.01,9.01 04/20/05 CATERPILLAR FINANCIAL FUNDING CORP NV 9.01 04/08/05 CATERPILLAR FINANCIAL SERVICES CORP DE 2.02,7.01,9.01 04/20/05 CATERPILLAR INC DE 2.02,7.01 04/20/05 CATERPILLAR INC DE 7.01 04/20/05 CATUITY INC DE 7.01 04/19/05 CEC ENTERTAINMENT INC KS 2.02 04/03/05 CENTER BANCORP INC NJ 2.02,8.01,9.01 04/19/05 CENTERPOINT PROPERTIES TRUST MD 2.02,9.01 04/19/05 CENTRAL BANCORP INC /MA/ MA 5.02 04/14/05 CHAMPION ENTERPRISES INC MI 8.01,9.01 04/02/05 CHARTWELL INTERNATIONAL INC NV 1.01,9.01 04/19/05 CHEESECAKE FACTORY INCORPORATED DE 2.02,9.01 04/19/05 Chembio Diagnostics Inc. NV 5.02,9.01 04/15/05 CHICAGO BRIDGE & IRON CO N V 1.01,9.01 04/18/05 CHINA CABLE & COMMUNICATION INC DE 8.01 04/18/05 CHORDIANT SOFTWARE INC DE 8.01 04/20/05 CINCINNATI FINANCIAL CORP OH 2.02,9.01 04/20/05 CINGULAR WIRELESS LLC DE 2.02,9.01 04/20/05 CIPHER HOLDING CORP 1.01,9.01 04/11/05 CIRCUIT RESEARCH LABS INC AZ 1.01,5.02,9.01 04/15/05 CIT GROUP INC DE 2.02,7.01,8.01,9.01 04/19/04 CITIGROUP INC DE 1.01,9.01 04/19/05 CITRIX SYSTEMS INC DE 2.02 04/20/05 CITY NATIONAL CORP DE 2.02,7.01,9.01 04/20/05 CIVITAS BANKGROUP INC TN 2.02,7.01,9.01 04/20/05 CLOROX CO /DE/ DE 8.01 04/20/05 CNB FINANCIAL CORP/PA PA 8.01 04/20/05 CNH CAPITAL RECEIVABLES LLC DE 8.01,9.01 04/15/05 CNH CAPITAL RECEIVABLES LLC DE 8.01,9.01 04/15/05 COLLEGIATE PACIFIC INC DE 2.02,9.01 04/20/05 COLONIAL BANCGROUP INC DE 7.01,9.01 04/20/05 COMERICA INC /NEW/ DE 2.02,7.01,9.01 04/20/05 COMFORCE CORP DE 7.01,9.01 04/19/05 COMMERCE BANCSHARES INC /MO/ MO 1.01,9.01 04/20/05 Commercial Vehicle Group, Inc. DE 2.01,9.01 02/07/05 AMEND COMMUNITY CAPITAL CORP /SC/ SC 2.02,7.01,9.01 04/20/05 COMPOSITE TECHNOLOGY CORP NV 8.01 04/14/05 CONCORDE CAREER COLLEGES INC DE 2.02,9.01 04/20/05 CONEXANT SYSTEMS INC DE 2.02,9.01 04/20/05 CONSOLIDATED TOMOKA LAND CO FL 2.02 04/18/05 CONSUMERS BANCORP INC /OH/ OH 2.02,7.01,9.01 04/20/05 CONTINENTAL AIRLINES INC /DE/ DE 1.01,2.02,9.01 04/20/05 COOPER INDUSTRIES LTD 2.02,7.01,9.01 04/20/05 COOPER TIRE & RUBBER CO DE 2.02,9.01 04/20/05 COOPERATIVE BANKSHARES INC NC 2.02,9.01 04/20/05 CORINTHIAN COLLEGES INC 7.01 04/19/05 COSI INC DE 2.02,9.01 04/19/05 COSTAR GROUP INC DE 2.02 04/19/05 COVANCE INC DE 2.02,9.01 04/20/05 COVANSYS CORP MI 5.02,8.01,9.01 04/15/05 CPI CORP DE 1.01 04/14/05 CREDIT SUISSE FIRST BOSTON USA INC DE 8.01 04/19/05 CURON MEDICAL INC DE 1.01,9.01 04/19/05 CYBERSOURCE CORP DE 2.02,9.01 04/20/05 CYGNE DESIGNS INC DE 8.01,9.01 04/19/05 DANA CORP VA 2.02,7.01,9.01 04/20/05 DATATRAK INTERNATIONAL INC OH 7.01,9.01 04/20/05 DEL GLOBAL TECHNOLOGIES CORP NY 8.01 04/18/05 DELTA & PINE LAND CO DE 1.01,2.03,9.01 04/15/05 DIALYSIS CORP OF AMERICA FL 8.01 04/20/05 DIEBOLD INC OH 2.02,9.01 04/20/05 DIONICS INC DE 1.01,9.01 04/18/05 DORAL FINANCIAL CORP PR 8.01,9.01 04/19/05 DOVER CORP DE 2.02,9.01 04/19/05 DRAVCO MINING INC NV 4.01,9.01 04/14/05 DSP GROUP INC /DE/ DE 2.02,5.02,9.01 04/20/05 DUKE REALTY CORP IN 1.01 01/26/05 DUPONT PHOTOMASKS INC DE 8.01 04/19/05 E TRADE FINANCIAL CORP DE 2.02,9.01 04/20/05 EBAY INC DE 2.02,9.01 04/20/05 EDGE PETROLEUM CORP DE 2.02,9.01 04/20/05 EDGEWATER TECHNOLOGY INC/DE/ DE 2.02,9.01 04/20/05 EDISON MISSION ENERGY DE 1.01 04/18/05 ELECTRONICS FOR IMAGING INC DE 2.02,9.01 04/20/05 ENDURANCE SPECIALTY HOLDINGS LTD 1.01,9.01 04/20/05 ENTERPRISE FINANCIAL SERVICES CORP DE 2.02,9.01 04/18/05 ENVIRONMENTAL ELEMENTS CORP DE 5.02,9.01 04/15/05 EP GLOBAL COMMUNICATIONS INC 8.01,9.01 04/20/05 Epic Bancorp 8.01,9.01 04/20/05 ESSENTIAL GROUP INC DE 1.01,9.01 04/19/05 ETHAN ALLEN INTERIORS INC DE 2.02,4.02,9.01 04/20/05 EUROWEB INTERNATIONAL CORP DE 1.01,2.01,9.01 04/20/05 EUROWEB INTERNATIONAL CORP DE 4.01,9.01 04/19/05 EUROWEB INTERNATIONAL CORP DE 5.02 04/20/05 EXAR CORP DE 2.01,9.01 04/14/05 EXCEL TECHNOLOGY INC DE 9.01 03/31/05 EZCORP INC DE 2.02,9.01 04/20/05 F5 NETWORKS INC WA 2.02,9.01 04/20/05 FALCON NATURAL GAS CORP 1.01,3.02,9.01 04/19/05 FBR Securitization, Inc. 8.01,9.01 04/18/05 FEDDERS CORP /DE DE 4.01,9.01 04/20/05 FEDERAL MOGUL CORP MI 2.02,9.01 04/20/05 FEDERAL NATIONAL MORTGAGE ASSOCIATION 1.01,1.02,5.02,7.01,9.01 04/14/05 FINANCIAL ASSET SEC CORP FREMONT HOME DE 8.01,9.01 04/20/05 AMEND FINDWHAT COM INC NV 1.01 04/15/05 FIRST BANCORP /PR/ PR 2.02,9.01 04/19/05 FIRST CASH FINANCIAL SERVICES INC DE 2.02,9.01 04/18/05 FIRST MARINER BANCORP MD 2.02,9.01 04/19/05 FIRST MERCHANTS CORP IN 2.02,9.01 04/20/05 FIRST MIDWEST BANCORP INC DE 2.02,9.01 04/20/05 FIRST OAK BROOK BANCSHARES INC DE 2.02,9.01 04/19/05 FIRST PACTRUST BANCORP INC MD 2.02,9.01 04/20/05 FIRST RELIANCE BANCSHARES INC SC 2.02,9.01 04/20/05 FIRST SOUTH BANCORP INC /VA/ VA 2.02,9.01 04/20/05 FIRST UNION COMMERCIAL MORTGAGE PASS NC 8.01,9.01 04/15/05 FIRST UNION LEH BRO BANK OF AMER COM NY 8.01,9.01 04/18/05 FLANDERS CORP NC 2.02 03/31/05 FLEET HOME EQUITY LOAN LLC DE 9.01 04/19/05 FLIR SYSTEMS INC OR 2.02,9.01 04/20/05 FLUSHING FINANCIAL CORP DE 2.02,9.01 03/31/05 FNB BANCORP/CA/ 4.01,9.01 04/13/05 FNB BANCORP/CA/ 8.01,9.01 04/19/05 FNB CORP/NC NC 2.02,9.01 04/19/05 Ford Credit Auto Owner Trust 2005-B DE 8.01,9.01 04/14/05 FORD MOTOR CO DE 2.02,9.01 04/20/05 FORD MOTOR CREDIT CO DE 2.02,9.01 04/20/05 FORMFACTOR INC DE 2.02,9.01 04/20/05 FORWARD AIR CORP TN 5.02,9.01 04/19/05 FRANKLIN STREET PROPERTIES CORP /MA/ 7.01 04/19/05 FREMONT MORTGAGE SECURITIES CORP DE 8.01,9.01 04/18/05 FRIEDMANS INC DE 7.01,9.01 04/19/05 FRONTIER OIL CORP /NEW/ WY 1.01,9.01 04/14/05 G REIT INC MD 8.01 04/18/05 GARTNER INC DE 1.01 04/14/05 GATEWAY FINANCIAL HOLDINGS INC NC 8.01,9.01 04/20/05 GENENTECH INC DE 5.02 04/14/05 GENERAL BINDING CORP DE 8.01 04/20/05 GENERAL DYNAMICS CORP DE 2.02,9.01 04/20/05 GENTEX CORP MI 2.02,9.01 04/20/05 GETTY IMAGES INC DE 1.01,2.01,9.01 04/20/05 GETTY IMAGES INC DE 2.02,9.01 04/20/05 GOLDEN WEST FINANCIAL CORP /DE/ DE 7.01 04/20/05 GOODRICH CORP NY 1.01,8.01,9.01 04/19/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 04/15/05 GREAT SOUTHERN BANCORP INC MD 8.01,9.01 04/18/05 GREENBRIER COMPANIES INC DE 1.01,9.01 04/20/05 GRILL CONCEPTS INC DE 3.01,9.01 04/14/05 GS FINANCIAL CORP LA 2.01,9.01 03/31/05 GSI LUMONICS INC A3 2.02,9.01 04/20/05 GUILFORD PHARMACEUTICALS INC DE 1.01,9.01 04/14/05 HARBOR FLORIDA BANCSHARES INC DE 1.01 04/18/05 HARLAND JOHN H CO GA 2.02,9.01 04/01/05 Harley-Davidson Motorcycle Trust 2005 NV 8.01,9.01 04/15/05 HARLEYSVILLE SAVINGS FINANCIAL CORP 2.02,9.01 04/20/05 HARRAHS ENTERTAINMENT INC DE 2.02,9.01 04/20/05 HEALTHCARE SERVICES GROUP INC PA 2.02 04/19/05 HI/FN INC DE 2.02,9.01 03/31/05 HIBBETT SPORTING GOODS INC DE 1.01,9.01 04/18/05 HIRSCH INTERNATIONAL CORP NY 8.01,9.01 04/18/05 HNI CORP IA 8.01 04/20/05 HOMENET CORP DE 1.01,2.03,9.01 04/18/05 HONEYWELL INTERNATIONAL INC DE 2.02 04/20/05 HOST AMERICA CORP DE 7.01,9.01 04/20/05 HYTEK MICROSYSTEMS INC CA 2.05 04/15/05 I2 TECHNOLOGIES INC DE 2.05 03/30/05 AMEND IASIS Healthcare LLC DE 1.01,9.01 04/14/05 IDAHO GENERAL MINES INC ID 5.02 04/15/05 IDENIX PHARMACEUTICALS INC 1.01,9.01 04/14/05 IMAGE ENTERTAINMENT INC CA 2.02,9.01 04/20/05 IMATION CORP DE 2.02,7.01,9.01 04/20/05 IMMUCELL CORP /DE/ DE 2.02,9.01 04/20/05 IMPRESO INC DE 2.02,9.01 04/19/05 INLAND REAL ESTATE CORP MD 1.01,5.02,8.01,9.01 04/15/05 INTEGRA BANK CORP IN 7.01,9.01 04/20/05 INTEGRAMED AMERICA INC DE 4.01,9.01 04/14/05 INTERMET CORP GA 7.01,9.01 04/20/05 International Development Corp 5.02 03/30/05 INTERNATIONAL LEASE FINANCE CORP CA 1.01,9.01 04/15/05 INTERNATIONAL SMART SOURCING INC DE 3.03 04/12/05 INTERSTATE BAKERIES CORP/DE/ DE 7.01,8.01,9.01 04/19/05 Intrepid Holdings, Inc. NV 4.01 03/31/05 Irwin Whole Loan Home Equity Trust 20 DE 8.01,9.01 02/25/05 AMEND ISCO INTERNATIONAL INC DE 2.02,9.01 04/20/05 ISLAND PACIFIC INC DE 1.01,3.02,8.01,9.01 04/18/05 ISTAR FINANCIAL INC MD 8.01,9.01 04/14/05 ITLA CAPITAL CORP CA 8.01,9.01 04/19/05 ITRON INC /WA/ WA 2.03,9.01 04/20/05 ITRONICS INC TX 5.02 04/14/05 J C PENNEY CO INC DE 8.01,9.01 04/20/05 J P MORGAN CHASE & CO DE 2.02,9.01 04/20/05 J P MORGAN CHASE & CO DE 7.01,9.01 04/20/05 J P MORGAN CHASE & CO DE 8.01 04/20/05 J P MORGAN CHASE & CO DE 7.01,9.01 10/01/04 AMEND J2 GLOBAL COMMUNICATIONS INC DE 1.01,5.02,9.01 04/15/05 JAKKS PACIFIC INC DE 2.02,9.01 04/19/05 JANUS CAPITAL GROUP INC DE 2.02 04/20/05 JCM PARTNERS LLC DE 5.02 02/15/05 JDS UNIPHASE CORP /CA/ DE 2.02,2.05,9.01 04/14/05 JOHNSON CONTROLS INC WI 2.02,7.01,9.01 04/19/05 JOURNAL REGISTER CO DE 2.02,9.01 04/19/05 K2 INC DE 2.02,9.01 04/20/05 KANSAS CITY SOUTHERN DE 7.01,9.01 04/19/05 KENSEY NASH CORP DE 2.02 04/20/05 KERR MCGEE CORP /DE DE 7.01,9.01 04/20/05 KEY ENERGY SERVICES INC MD 7.01,9.01 04/19/05 KINDER MORGAN ENERGY PARTNERS L P DE 2.02,9.01 04/20/05 KINDER MORGAN INC KS 2.02,9.01 04/20/05 KNIGHT TRADING GROUP INC DE 2.02,7.01,9.01 04/20/05 KRAMONT REALTY TRUST MD 9.01 04/18/05 KUPPER PARKER COMMUNICATIONS INC NY 8.01,9.01 04/20/05 LADISH CO INC WI 2.02,9.01 04/20/05 Lakers Holding Corp. DE 9.01 04/15/05 AMEND LANDEC CORP \CA\ CA 1.01 04/15/05 LB-UBS Commercial Mortgage Trust 2005 8.01,9.01 04/15/05 LECROY CORP DE 2.02,9.01 04/20/05 LEE PHARMACEUTICALS CA 2.01,9.01 04/20/05 Lifeline Systems, Inc. MA 2.02,9.01 04/19/05 LIFEPOINT HOSPITALS INC DE 9.01 04/15/05 AMEND LIGHTBRIDGE INC DE 1.01 04/14/05 LINEAR TECHNOLOGY CORP /CA/ DE 7.01 04/19/05 LINENS N THINGS INC DE 2.02 04/20/05 Long Beach Mortgage Loan Trust 2005-2 DE 2.01,9.01 04/05/05 LORETTA FOOD GROUP INC. DE 1.01,9.01 04/20/05 LOWES COMPANIES INC NC 4.02 02/23/05 AMEND LTV CORP DE 8.01,9.01 04/20/05 MACROMEDIA INC DE 7.01,8.01,9.01 04/17/05 MAF BANCORP INC DE 2.02 04/20/05 MAF BANCORP INC DE 1.01,2.03 04/20/05 MAIN STREET BANKS INC /NEW/ GA 2.02,9.01 04/20/05 MARKLAND TECHNOLOGIES INC FL 8.01 04/15/05 MASTR ALTERNATIVE LOAN TRUST 2005-1 DE 8.01,9.01 02/25/05 AMEND MATRITECH INC/DE/ DE 1.01,9.01 04/18/05 MATTSON TECHNOLOGY INC DE 2.02,9.01 04/20/05 MAXXAM INC DE 8.01 04/20/05 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 04/20/05 MBNA CORP MD 1.01 04/15/05 MBNA CORP MD 8.01 04/20/05 MEDIACOM COMMUNICATIONS CORP DE 2.03 04/15/05 MEDIACOM LLC NY 2.03 04/15/05 MEDICINES CO /DE DE 2.02,9.01 04/20/05 MEDICORE INC FL 8.01 04/20/05 MEDTOX SCIENTIFIC INC DE 2.02,9.01 04/15/05 MEDTRONIC INC MN 5.02 04/14/05 MERCURY INTERACTIVE CORP DE 2.02,5.02,9.01 04/20/05 MERISEL INC /DE/ DE 1.01,5.02 04/20/05 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 04/15/05 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 04/15/05 MERRILL LYNCH DEPOSITOR INC PUBLIC ST DE 8.01,9.01 04/15/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 04/19/05 MESA OFFSHORE TRUST TX 7.01,9.01 04/20/05 MESA ROYALTY TRUST/TX TX 7.01,9.01 04/20/05 METROMEDIA INTERNATIONAL GROUP INC DE 2.02,9.01 04/20/05 MGP INGREDIENTS INC KS 7.01,9.01 04/20/05 MIDAMERICAN ENERGY HOLDINGS CO /NEW/ IA 8.01,9.01 04/04/05 MIDWEST GENERATION LLC DE 1.01 04/18/05 MISSION ENERGY HOLDING CO DE 1.01 04/18/05 MONACO COACH CORP /DE/ DE 2.05,8.01 04/14/05 MONEYGRAM INTERNATIONAL INC 2.02 04/20/05 MONUMENT RESOURCES INC CO 5.02 01/17/05 Morgan Stanley Capital I Trust 2005 I DE 8.01,9.01 04/15/05 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 12/27/04 AMEND MOTOROLA INC DE 2.02,9.01 04/20/05 MS STRUCTURED SATURNS SERIES 2002-15 DE 8.01,9.01 04/15/05 MS STRUCTURED SATURNS SERIES 2004-5 DE 8.01,9.01 04/15/05 NABI BIOPHARMACEUTICALS DE 2.02,9.01 04/20/05 NANO PROPRIETARY INC TX 8.01,9.01 04/19/05 NASHUA CORP MA 1.01,2.03,9.01 04/14/05 National Investment Managers Inc. FL 2.01,9.01 03/09/05 AMEND NATIONAL PENN BANCSHARES INC PA 2.02,7.01 04/18/05 NAVTEQ CORP DE 2.02,9.01 04/20/05 NBC CAPITAL CORP MS 2.02,9.01 04/20/05 NCT GROUP INC DE 1.01,2.03,3.02 04/14/05 NEOPHARM INC DE 8.01 04/18/05 NETSCOUT SYSTEMS INC DE 2.01,9.01 04/14/05 NEW YORK COMMUNITY BANCORP INC DE 2.02,7.01,9.01 04/20/05 NORTH AMERICAN SCIENTIFIC INC 5.02 04/15/05 NORTHERN STATES FINANCIAL CORP /DE/ DE 2.02 04/20/05 NORTHERN TECHNOLOGIES INTERNATIONAL C DE 2.02,9.01 04/19/05 NORTHRIM BANCORP INC AK 2.02,9.01 04/20/05 NORTHWEST BANCORPORATION INC WA 8.01 04/20/05 NTS REALTY HOLDINGS LP DE 7.01,9.01 04/20/05 NUTRI SYSTEM INC /DE/ DE 1.01 04/14/05 NVR INC VA 2.02,9.01 04/19/05 OAKLEY INC WA 2.02 04/20/05 OccuLogix, Inc. DE 5.02,9.01 04/18/05 OFFICEMAX INC DE 1.01,5.02,9.01 04/14/05 OLD LINE BANCSHARES INC 1.01 04/14/05 ONLINE RESOURCES CORP DE 2.02 04/20/05 Opteum Mortgage Acceptance Corp Asset DE 9.01 04/05/05 Orange 21 Inc. DE 7.01,9.01 04/14/05 ORPHAN MEDICAL INC MN 1.01,7.01,9.01 04/18/05 OSHKOSH B GOSH INC DE 1.01,2.02,9.01 04/20/05 OSI PHARMACEUTICALS INC DE 1.01,9.01 04/14/05 PACIFIC CONTINENTAL CORP OR 1.01,5.03 04/15/05 PACIFICHEALTH LABORATORIES INC DE 2.02,9.01 04/15/05 PACIFICORP /OR/ OR 8.01,9.01 04/14/05 PANTRY INC DE 8.01,9.01 04/20/05 Paradigm Holdings, Inc WY 4.01,9.01 11/04/04 AMEND PARK NATIONAL CORP /OH/ OH 1.01,8.01,9.01 04/18/05 PEGASUS COMMUNICATIONS CORP / DE 1.01,8.01,9.01 04/20/05 PENN TREATY AMERICAN CORP PA 2.02,2.06,9.01 04/14/05 PERMIAN BASIN ROYALTY TRUST TX 2.02,9.01 04/19/05 PETROLEUM DEVELOPMENT CORP NV 7.01 04/05/05 PETROLEUM DEVELOPMENT CORP NV 7.01 04/05/05 PFGI CAPITAL CORP MD 2.02,5.02,5.05,8.01,9.01 04/20/05 PHARMACYCLICS INC DE 8.01,9.01 04/20/05 PHILLIPS VAN HEUSEN CORP /DE/ DE 1.01 04/14/05 PIEDMONT NATURAL GAS CO INC NC 1.01 04/20/05 PINNACLE SYSTEMS INC CA 8.01,9.01 03/21/05 PIPER JAFFRAY COMPANIES 2.02,9.01 04/20/05 PLANAR SYSTEMS INC OR 2.02,5.02,9.01 04/20/05 PLUMAS BANCORP CA 2.02,9.01 04/20/05 PLX TECHNOLOGY INC DE 2.02,9.01 04/19/05 PMC SIERRA INC DE 2.02,9.01 04/20/05 POLYCOM INC DE 2.02 04/20/05 POMEROY IT SOLUTIONS INC DE 8.01,9.01 04/14/05 PORTAL SOFTWARE INC DE 8.01,9.01 04/14/05 POSITRON CORP TX 1.01,2.03,9.01 02/28/05 POSSIS MEDICAL INC MN 1.01 04/14/05 POWELL INDUSTRIES INC NV 5.02 04/15/05 PREMIERE GLOBAL SERVICES, INC. GA 1.01,9.01 04/18/05 PRENTISS PROPERTIES TRUST/MD 2.02,9.01 04/19/05 AMEND PRIMAL SOLUTIONS INC DE 1.01,9.01 04/20/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 04/15/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 04/15/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 04/15/05 PROTECTIVE LIFE INSURANCE CO TN 9.01 04/14/05 PROTEIN DESIGN LABS INC/DE DE 8.01,9.01 04/18/05 PROTOCALL TECHNOLOGIES INC NV 5.02 04/15/05 PSF GROUP HOLDINGS INC NC 8.01,9.01 04/19/05 PULASKI FINANCIAL CORP DE 7.01,9.01 04/19/05 PURADYN FILTER TECHNOLOGIES INC DE 7.01 04/20/05 QUAKER FABRIC CORP /DE/ DE 7.01 04/18/05 QUAKER FABRIC CORP /DE/ DE 2.02,9.01 04/20/05 QUALCOMM INC/DE DE 2.02,9.01 04/20/05 QUESTAR PIPELINE CO UT 8.01,9.01 04/01/05 AMEND QUIXOTE CORP DE 1.01,2.03,9.01 04/20/05 RAINIER PACIFIC FINANCIAL GROUP INC 2.02,9.01 04/20/05 RAMP Series 2005-RZ1 Trust DE 8.01,9.01 04/11/05 RARE HOSPITALITY INTERNATIONAL INC GA 2.02,7.01,9.01 04/20/05 RASER TECHNOLOGIES INC UT 5.05,9.01 04/19/05 RCN CORP /DE/ DE 1.01,9.01 04/07/05 REDBACK NETWORKS INC DE 2.02,9.01 04/20/05 RELIV INTERNATIONAL INC IL 1.01,9.01 04/18/05 REMINGTON OIL & GAS CORP DE 1.01,9.01 04/13/05 Remote Dynamics Inc DE 7.01,9.01 04/20/05 REPUBLIC FIRST BANCORP INC PA 2.02,9.01 04/20/05 RESCON TECHNOLOGY CORP WY 9.01 04/01/05 AMEND RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 04/20/05 RESTORATION HARDWARE INC CA 4.02 03/31/05 AMEND RFMSI Series 2005-S2 Trust DE 8.01,9.01 04/20/05 AMEND RIGGS NATIONAL CORP DE 5.04,9.01 04/20/05 RITA MEDICAL SYSTEMS INC DE 1.01 04/18/05 RIVIERA HOLDINGS CORP NV 8.01,9.01 04/19/05 RIVOLI BANCORP INC GA 2.02 04/18/05 RYANS RESTAURANT GROUP INC SC 2.02 03/30/05 RYLAND GROUP INC MD 2.02,9.01 04/20/05 SAN JUAN BASIN ROYALTY TRUST TX 2.02,9.01 04/19/05 SAXON CAPITAL INC MD 2.02,9.01 04/20/05 SCOTIA PACIFIC CO LLC DE 8.01 04/20/05 SCOTIA PACIFIC CO LLC DE 8.01 04/20/05 SCRIPPS E W CO /DE OH 1.01,5.03,9.01 04/14/05 SCS TRANSPORTATION INC DE 2.02,9.01 04/20/05 Sealy Mattress CORP DE 1.01,2.03,9.01 04/14/05 SENOMYX INC DE 1.01,9.01 04/17/05 SEQUA CORP /DE/ DE 1.01,9.01 04/20/05 SERVICEWARE TECHNOLOGIES INC/ DE DE 1.01,9.01 04/18/05 SHENANDOAH TELECOMMUNICATIONS CO/VA/ VA 1.01,9.01 04/18/05 SHOPPING COM LTD NY 5.02 04/14/05 SIEBEL SYSTEMS INC DE 1.01,8.01,9.01 04/15/05 SILVER DRAGON RESOURCES, INC. DE 1.01,8.01 04/14/05 SIRF TECHNOLOGY HOLDINGS INC 1.01,3.02,9.01 04/15/05 SIZELER PROPERTY INVESTORS INC DE 8.01,9.01 04/19/05 SKY FINANCIAL GROUP INC OH 2.01,9.01 04/20/05 SLS INTERNATIONAL INC DE 2.02,9.01 04/18/05 SMITH & WOLLENSKY RESTAURANT GROUP IN DE 1.01,5.02,8.01,9.01 03/29/05 SOCKET COMMUNICATIONS INC DE 2.02,9.01 04/20/05 SOLECTRON CORP DE 2.04,9.01 04/20/05 SOLOMON TECHNOLOGIES INC DE 1.01,2.03 04/18/05 SONIC AUTOMOTIVE INC DE 2.02,9.01 04/19/05 SONOCO PRODUCTS CO SC 2.02,9.01 04/20/05 SOUTH JERSEY INDUSTRIES INC NJ 2.02,9.01 03/31/05 SOVEREIGN BANCORP INC PA 2.02,9.01 04/19/05 SPEAR & JACKSON INC 8.01 04/11/05 SPECIALTY LABORATORIES INC 2.02,7.01,9.01 04/20/05 SPECTRUM SCIENCES & SOFTWARE HOLDINGS DE 1.01,3.02 04/20/05 SS&C TECHNOLOGIES INC DE 2.02,9.01 04/20/05 ST JOE CO FL 2.02,9.01 04/20/05 ST JUDE MEDICAL INC MN 2.02,9.01 04/20/05 STATE FINANCIAL SERVICES CORP WI 2.02,9.01 04/19/05 STATER BROS HOLDINGS INC DE 4.02 04/20/05 STATION CASINOS INC NV 8.01 04/19/05 STOCKERYALE INC MA 2.02 04/15/05 AMEND STRATAGENE CORP DE 4.01,9.01 04/15/05 Structured Asset Mortgage Investments DE 8.01,9.01 08/19/04 AMEND STRUCTURED ASSET SECURITIES CORP DE 8.01 04/19/05 SUMTOTAL SYSTEMS INC DE 8.01,9.01 04/19/05 SUPERCONDUCTIVE COMPONENTS INC OH 1.01,2.03,9.01 04/14/05 SUPERIOR ENERGY SERVICES INC DE 1.01,9.01 04/20/05 SURMODICS INC MN 2.02,9.01 04/20/05 SUSQUEHANNA MEDIA CO DE 8.01 04/20/05 SYNPLICITY INC CA 2.02,9.01 04/20/05 T REIT INC VA 8.01 04/18/05 TARGET RECEIVABLES CORP MN 8.01,9.01 04/20/05 TASER INTERNATIONAL INC 4.02 04/15/05 TAUBMAN CENTERS INC MI 2.02,9.01 04/20/05 TAYLOR CAPITAL GROUP INC DE 2.02,9.01 04/19/05 TCF FINANCIAL CORP DE 2.02,9.01 04/20/05 TD BANKNORTH INC. DE 8.01,9.01 04/04/05 TEKNOWLEDGE CORP DE 5.02 04/15/05 TELLABS INC DE 2.02 04/20/05 TERADYNE INC MA 2.02,9.01 04/19/05 Thomas Equipment, Inc. DE 1.01,2.03,3.02,5.03,9.01 04/15/05 THRESHOLD PHARMACEUTICALS INC DE 5.02 04/20/05 TORCHMARK CORP DE 2.02,9.01 04/20/05 TOTAL SYSTEM SERVICES INC GA 2.02,7.01,9.01 04/19/05 TOWER AUTOMOTIVE INC DE 2.05,9.01 04/15/05 TOWER FINANCIAL CORP IN 2.02,9.01 04/19/05 TRACTOR SUPPLY CO /DE/ DE 2.02,7.01,9.01 04/20/05 TRADESTATION GROUP INC FL 2.02,9.01 04/20/05 TRANSCEND SERVICES INC DE 2.02,9.01 04/20/05 TRANSGENOMIC INC DE 8.01,9.01 04/20/05 TRANSWITCH CORP /DE DE 2.02,5.03,9.01 04/20/05 TRINITY INDUSTRIES INC DE 1.01,2.03 04/20/05 TRIUMPH GROUP INC / DE 2.02,9.01 04/14/05 TVIA INC DE 1.01,5.02,9.01 04/18/05 U S GOLD CORP CO 7.01,9.01 04/19/05 ULTIMATE FRANCHISE SYSTEMS INC CO 1.01,9.01 04/15/05 UNION FINANCIAL BANCSHARES INC DE 2.02,9.01 04/20/05 UNIONBANCAL CORP CA 2.02,9.01 04/20/05 UNITED COMMUNITY FINANCIAL CORP OH 2.02,9.01 04/20/05 UNITED TECHNOLOGIES CORP /DE/ DE 2.02,9.01 04/20/05 UNIVERSAL DISPLAY CORP \PA\ PA 1.01 04/20/05 UNIVERSAL FLIRTS CORP. DE 8.01,9.01 04/18/05 USB HOLDING CO INC DE 1.01,1.02,5.02,9.01 04/18/05 VAIL BANKS INC CO 2.02,9.01 04/18/05 VALMONT INDUSTRIES INC DE 2.02 04/19/05 VASCO DATA SECURITY INTERNATIONAL INC DE 2.01,9.01 02/04/05 AMEND VASOMEDICAL INC DE 2.02,9.01 04/14/05 VERISIGN INC/CA DE 2.02,9.01 04/20/05 VERTICAL HEALTH SOLUTIONS INC 3.02 04/15/05 VESTA INSURANCE GROUP INC DE 1.01,3.02,9.01 04/14/05 VIRCO MFG CORPORATION DE 2.02,9.01 04/18/05 VISTA GOLD CORP 1.01,9.01 04/15/05 VISTEON CORP DE 1.02 04/18/05 VOLKSWAGEN AUTO LEASE TRUST 2002-A 8.01,9.01 04/20/05 Volkswagen Auto Lease Trust 2004-A DE 8.01,9.01 04/20/05 Volkswagen Auto Lease Trust 2005-A 8.01,9.01 04/20/05 VOLKSWAGEN AUTO LOAN ENHANCED TRUST 2 8.01,9.01 04/20/05 VOLKSWAGEN AUTO LOAN ENHANCED TRUST 2 DE 8.01,9.01 04/20/05 VOLKSWAGEN DEALER FINANCE LLC DE 8.01,9.01 04/20/05 VTEX ENERGY INC NV 8.01,9.01 04/13/05 W-H ENERGY SERVICES INC TX 5.02 04/14/05 W3 GROUP INC DE 3.03,5.01,9.01 04/18/05 Wachovia Bank Commercial Mortgage Tru NC 8.01,9.01 04/15/05 Wachovia Bank Commercial Mortgage Tru NC 8.01,9.01 04/15/05 Wachovia Bank Commercial Mortgage Tru NC 8.01,9.01 04/15/05 Wachovia Bank Commercial Mortgage Tru NC 8.01,9.01 04/15/05 WACHOVIA COMM MORT SEC INC COM MORT P NC 8.01,9.01 04/15/05 WACHOVIA COMM MORT SEC INC PASS THR C NC 8.01,9.01 04/15/05 WACHOVIA COMMERCIAL MORT SEC INC PAS NC 8.01,9.01 04/15/05 WACHOVIA COMMERCIAL MORT SEC INC COM NC 8.01,9.01 04/15/05 WACHOVIA COMMERCIAL MORT SEC INC COM NC 8.01,9.01 04/15/05 WAKE FOREST BANCSHARES INC 2.02,9.01 04/19/05 WALTER INDUSTRIES INC /NEW/ DE 8.01 04/20/05 WASHINGTON REAL ESTATE INVESTMENT TRU MD 2.02,7.01,9.01 04/19/05 WEBEX COMMUNICATIONS INC 2.02,9.01 03/31/05 WESBANCO INC WV 7.01,9.01 04/20/05 WESBANCO INC WV 2.02,9.01 04/20/05 WEST COAST BANCORP /NEW/OR/ OR 2.02,9.01 04/19/05 WHITNEY HOLDING CORP LA 2.02,9.01 03/31/05 WHITTIER ENERGY CORP NV 1.01,7.01,9.01 04/18/05 WIRELESS FACILITIES INC DE 2.02,9.01 04/20/05 WOLVERINE WORLD WIDE INC /DE/ MI 2.02,9.01 04/20/05 World Omni Auto Receivables Trust 200 DE 9.01 03/01/05 WYETH DE 2.02,9.01 04/20/05 XLR MEDICAL CORP. NV 5.02,9.01 04/05/05 XTO ENERGY INC DE 2.02 04/20/05 XYBERNAUT CORP DE 4.01,5.02,8.01,9.01 04/14/05 YUM BRANDS INC NC 2.02,9.01 04/20/05 ZANETT INC DE 8.01 04/19/05 ZEN POTTERY EQUIPMENT INC CO 9.01 02/02/05 AMEND ZHONE TECHNOLOGIES INC DE 2.02,9.01 04/20/05 ZIMMER HOLDINGS INC DE 8.01,9.01 04/19/05