SEC NEWS DIGEST Issue 2005-102 May 27, 2005 COMMISSION ANNOUNCEMENTS TEMPORARY SUSPENSION OF TRADING OF THE SECURITIES OF GLUV CORP The Commission announced the temporary suspension, pursuant to Section 12(k) of the Securities Exchange Act of 1934 (Exchange Act), of trading of the securities of Gluv Corp (Gluv), of West Palm Beach, Florida at 9:30 a.m. EDT on May 27, 2005, and terminating at 11:59 p.m. EDT on June 10, 2005. The Commission temporarily suspended trading in the securities of Gluv because of questions that have been raised about the accuracy and adequacy of publicly disseminated information concerning, among other things, 1) number of shares outstanding for the company, 2) the availability of non-restricted shares for trading and delivery, 3) the current shareholders of the company, and 4) the rights attached to ownership of these shares. Gluv is quoted on the Pink Sheets under the ticker symbol GVRP. The Commission cautions broker dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by the company. Further, brokers and dealers should be alert to the fact that, pursuant to Rule 15c2-11 under the Exchange Act, at the termination of the trading suspension, no quotation may be entered unless and until they have strictly complied with all of the provisions of the rule, including 15c2-11(a)(5). If a broker or dealer has any questions as to whether or not he has complied with the rule, he should not enter any quotation but immediately contact the staff of the Securities and Exchange Commission in Washington, D.C. If any broker or dealer is uncertain as to what is required by Rule 15c2-11, he should refrain from entering quotations relating to Gluv’s securities until such time as he has familiarized himself with the rule and is certain that all of its provisions have been met. If any broker or dealer enters any quotation which is in violation of the rule, the Commission will consider the need for prompt enforcement action. If any broker dealer or other person has any information which may relate to this matter, Joseph J. Cella in the Office of Market Surveillance of the Securities and Exchange Commission should be telephoned at (202) 551-4951. (Rel. 34-51750) ENFORCEMENT PROCEEDINGS FORMER OFFICERS OF CHARTER COMMUNICATIONS, INC. SENTENCED FOR PERPETRATING FINANCIAL REPORTING SCHEMES On April 22, 2005, Judge Carol E. Jackson of the U.S. District Court in St. Louis, Missouri sentenced Kent D. Kalkwarf, David G. Barford, David L. McCall and James H. Smith III (the defendants) for their roles in two financial reporting schemes that were the subject of a July 2004 Commission action against Charter Communications, Inc, one of the largest cable television operators in the United States. Kalkwarf, Charter’s former Chief Financial Officer, Barford, Charter’s former Chief Operating Officer, McCall, a former Charter Senior Vice President of Operations, and Smith, a former Charter Senior Vice President of Operations all pled guilty to wire fraud or conspiracy to commit wire fraud charges. Kalkwarf and Barford were sentenced to prison terms of 14 months and one year and a day respectively while McCall and Smith were sentenced to two years probation. The defendants were also ordered to pay fines ranging from $175,000 to $200,000. In their plea agreements, Barford, McCall and Smith stipulated to knowingly participating in a scheme to artificially inflate subscriber numbers in order to meet internal and Wall Street analysts’ forecasts for the second and third quarters of fiscal year 2001 and for the year- end 2001. Kalkwarf stipulated that he and others knowingly devised a separate scheme to artificially inflate by $17 million Charter’s fiscal year 2000 year-end revenue and operating cash flow in order to meet internal and Wall Street analysts’ projections. The scheme involved Kalkwarf entering into an agreement which provided that Charter would pay $20 more for each set top box purchased from two of its cable set top box suppliers but then receive the same $20 back from the suppliers as advertising revenue. On July 27, 2004, the Commission issued a cease-and-desist order against Charter based on the conduct described above. The order required Charter to revamp its internal controls in order to, among other things, ensure that it accurately reports its subscriber numbers. To that end, Charter implemented certain significant undertakings including adopting a zero tolerance policy on holding disconnects to inflate subscriber numbers, prohibiting the consideration of achieving subscriber growth targets as a component of employees bonuses and replacing its top-down budget process with a bottom-up approach which eliminates industry analysts’ projections as a component of setting Charter’s budget goals. [U.S. v. David Barford, et al., Crim. No. 4:03 CR 00434 CEJ (E.D.MO)] (LR-19240) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 XEROX CORP, 800 LONG RIDGE RD, P O BOX 1600, STAMFORD, CT, 06904-1600, 2039683000 - 0 ($355,673,973.00) Equity, (File 333-125250 - May. 26) (BR. 03) S-4 MAAX Holdings, Inc., 9224 73RD AVENUE NORTH, BROOKLYN PARK, MN, 55428, (800) 328-2531 - 0 ($170,689,000.00) Non-Convertible Debt, (File 333-125251 - May. 26) (BR. 06) SB-2 UNIVERSAL GUARDIAN HOLDINGS INC, 760-579-0808 - 4,218,750 ($6,328,125.00) Equity, (File 333-125252 - May. 26) (BR. 08) S-8 POINT 360, 7083 HOLLYWOOD BLVD SUITE 200, SUITE 200, HOLLYWOOD, CA, 90028, 3239577990 - 0 ($5,760,000.00) Equity, (File 333-125253 - May. 26) (BR. 05) S-1 RICHARDSON ELECTRONICS LTD/DE, 40W267 KESLINGER RD, LAFOX, IL, 60147, 7082082200 - 44,683,000 ($44,683,000.00) Debt Convertible into Equity, (File 333-125254 - May. 26) (BR. 36) S-4 AGCO CORP /DE, 4205 RIVER GREEN PKWAY, DULUTH, GA, 30096, 7708139200 - 0 ($190,181,250.00) Non-Convertible Debt, (File 333-125255 - May. 26) (BR. 36) S-3 EFJ INC, EFJ, INC, 1440 CORPORATE DRIVE, IRVING, TX, 75038, 972.819.0700 - 0 ($53,751,000.00) Equity, (File 333-125257 - May. 26) (BR. 37) S-8 SSA GLOBAL TECHNOLOGIES, INC, 500 W. MADISON, SUITE 1600, CHICAGO, IL, 60661, 312-258-6000 - 0 ($215,325,000.00) Equity, (File 333-125258 - May. 26) (BR. 03) S-8 IDACORP INC, 1221 WEST IDAHO STREET, BOISE, ID, 83702-5627, 2083882200 - 1,050,000 ($29,032,500.00) Equity, (File 333-125259 - May. 26) (BR. 02) S-8 WHIRLPOOL CORP /DE/, WHIRLPOOL CNTR 2000 M 63, C/O CORPORATE SECRETARY, BENTON HARBOR, MI, 49022-2692, 6169235000 - 300,000 ($20,415,000.00) Equity, (File 333-125260 - May. 26) (BR. 37) F-6 FULLCAST CO., LTD., SHIBUYA MARK CITY WEST 13F, 1-12-1 DOUGENZAKA, SHIBUYA-KU, TOKYO, M0, 00000, 25,000,000 ($1,250,000.00) ADRs/ADSs, (File 333-125261 - May. 26) (BR. ) S-3 LEVEL 3 COMMUNICATIONS INC, 1025 ELDORADO BOULEVARD, BLDG 2000, BROOMFIELD, CO, 80021, 7208881000 - 0 ($345,000,000.00) Debt Convertible into Equity, (File 333-125262 - May. 26) (BR. 37) S-8 ASSOCIATED ESTATES REALTY CORP, 5025 SWETLAND COURT, RICHMOND HEIGHTS, OH, 44143-1467, 2162615000 - 2,250,000 ($21,442,500.00) Equity, (File 333-125264 - May. 26) (BR. 08) S-8 HOLMES HERBS INC, C/O TUNDRA GROUP HSE, 8275 S. EASTERN AVE., LAS VEGAS, NV, 89108, 7029380460 - 5,000,000 ($5,000.00) Equity, (File 333-125265 - May. 26) (BR. 02) SB-2 AEI Income & Growth Fund 26 LLC, 30 EAST 7TH STREET, SUITE 1300, ST. PAUL, MN, 55101, 651-227-7333 - 10,000,000 ($100,000,000.00) Equity, (File 333-125266 - May. 26) (BR. 09) S-8 MARKLAND TECHNOLOGIES INC, 54 DANBURY ROAD, #207, RIDGEFIELD, CT, 06877, 203-894-9700 - 1,400,000 ($168,000.00) Equity, (File 333-125267 - May. 26) (BR. 36) SB-2 Southern Sauce Company, Inc., 11951 SE 57 STREET, MORRISTON, FL, 32668, 352-486-4541 - 50,000 ($500,000.00) Equity, (File 333-125268 - May. 26) (BR. 09) S-8 TRIQUINT SEMICONDUCTOR INC, 2300 NE BROOKWOOD PARKWAY, HILLSBORO, OR, 97124, 5036159000 - 0 ($5,857,123.98) Equity, (File 333-125269 - May. 26) (BR. 36) S-8 SUNAIR ELECTRONICS INC, 3005 SW THIRD AVE, EXECUTIVE OFFICES, FORT LAUDERDALE, FL, 33315, 9545251505 - 0 ($9,270,803.00) Equity, (File 333-125270 - May. 26) (BR. 37) S-3 WACHOVIA CORP NEW, ONE WACHOVIA CTR, CHARLOTTE, NC, 28288-0013, 7043746565 - 0 ($20,000,000,000.00) Other, (File 333-125271 - May. 26) (BR. 07) S-1 NET 1 UEPS TECHNOLOGIES INC, 4TH FLOOR, PRESIDENT PLACE, CNR. JAN SMUTS & BOLTON, ROSEBANK, JOHANNESBURG, T3, 00000, 27 11 343 2000 - 0 ($115,000,000.00) Equity, (File 333-125273 - May. 26) (BR. 08) S-4 PENN NATIONAL GAMING INC, 825 BERKSHIRE BLVD STE 200, WYOMISSING PROFESSIONAL CENTER, WYOMISSING, PA, 19610, 6103732400 - 0 ($250,000,000.00) Non-Convertible Debt, (File 333-125274 - May. 26) (BR. 05) S-3 FPL GROUP INC, 700 UNIVERSE BLVD, JUNO BEACH, FL, 33408, 5616943715 - 0 ($9,813,306.00) Equity, (File 333-125275 - May. 26) (BR. 02) S-3 CAL DIVE INTERNATIONAL INC, 400 N SAM HOUSTON PKWY E, SUITE 400, HOUSTON, TX, 77060, 2816180400 - 0 ($300,000,000.00) Debt Convertible into Equity, 6,651,885 ($0.00) Equity, (File 333-125276 - May. 26) (BR. 04) S-8 WARREN RESOURCES INC, 489 FIFTH AVE, NEW YORK, NY, 10017, 2126979660 - 0 ($62,007,749.00) Equity, (File 333-125277 - May. 26) (BR. 04) N-2 AMERICAN CAPITAL STRATEGIES LTD, 2 BETHESDA METRO CENTER, 14TH FL, BETHESDA, MD, 20814, 3019516122 - 0 ($3,000,000,000.00) Equity, (File 333-125278 - May. 26) (BR. 22) S-8 ENTRAVISION COMMUNICATIONS CORP, 2425 OLYMPIC BLVD, STE 6000 WEST, SANTA MONICA, CA, 90404, 3104473870 - 0 ($75,200,000.00) Equity, (File 333-125279 - May. 26) (BR. 37) S-8 KONINKLIJKE PHILIPS ELECTRONICS NV, BREITNER CENTER, AMSTELPLEIN 2, AMSTERDAM, P7, 1096 BC, 31 20 59 77777 - 0 ($259,800,000.00) Equity, (File 333-125280 - May. 26) (BR. 36) S-8 GLOBAL CROSSING LTD, WESSEX HOUSE 45 REID ST, HAMILTON HM12, BERMUDA, D0, HM12, 4412968600 - 0 ($8,128,000.00) Equity, (File 333-125281 - May. 26) (BR. 37) S-3 SEMCO ENERGY INC, 1411 THIRD STREET, STE. A, PORT HURON, MI, 48060, 810-987-2200 - 0 ($70,000,000.00) Equity, (File 333-125282 - May. 26) (BR. 02) S-4 CHEVRON CORP, 6001 BOLLINGER CANYON ROAD, SAN RAMON, CA, 94583, 925-842-1000 - 0 ($10,741,669,317.00) Equity, (File 333-125283 - May. 26) (BR. 04) S-8 ENOVA SYSTEMS INC, 19850 SOUTH MAGELLAN DR, SUITE 305, TORRANCE, CA, 90502, 3105272800 - 65,000,000 ($5,850,000.00) Other, (File 333-125284 - May. 26) (BR. 36) S-8 DONAR ENTERPRISES INC, 8649 HIMES AVENUE, #1513, TAMPA, FL, 33614, 813-931-8658 - 100,000 ($350,000.00) Debt Convertible into Equity, (File 333-125286 - May. 26) (BR. 08) 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 ------------------------------------------------------------------------------------------------ ABFC C-BASS Mortgage Loan Asset-Backe DE 8.01,9.01 05/25/05 ACCREDITED HOME LENDERS HOLDING CO DE 2.03 05/26/05 Accredited Mortgage Loan REIT Trust MD 2.03 05/26/05 ACE CASH EXPRESS INC/TX TX 7.01,9.01 05/25/05 ACTIVECORE TECHNOLOGIES INC NV 2.01,3.02 05/19/05 ADAPTEC INC DE 1.01,9.01 05/20/05 ADVANTA BUSINESS RECEIVABLES CORP 8.01,9.01 05/24/05 ADVOCAT INC DE 1.01,9.01 05/26/05 AFFILIATED COMPUTER SERVICES INC DE 7.01,9.01 05/26/05 AGCO CORP /DE DE 3.03,9.01 05/26/05 AGILE SOFTWARE CORP DE 2.02,9.01 05/26/05 AIRTRAN HOLDINGS INC NV 1.01,9.01 05/23/05 ALFACELL CORP DE 1.01,5.02,9.01 05/20/05 ALICO INC FL 8.01 05/26/05 ALLIED WASTE INDUSTRIES INC DE 1.01 05/20/05 AMEND AMCON DISTRIBUTING CO DE 2.02,4.02,9.01 03/31/05 AMERICAN BILTRITE INC DE 1.01,2.03 05/20/05 AMERICAN DAIRY INC UT 1.01,9.01 05/20/05 AMERICAN FINANCIAL REALTY TRUST 8.01,9.01 05/26/05 AMERIQUEST MORTGAGE SECURITIES INC DE 9.01 05/25/05 ANALYSTS INTERNATIONAL CORP 7.01,9.01 05/26/05 ANTHRACITE CAPITAL INC MD 5.02 05/24/05 APD ANTIQUITIES, INC. NV 1.01,3.02,9.01 05/23/05 APPLE HOSPITALITY FIVE INC VA 2.02,9.01 05/24/05 APPLE HOSPITALITY TWO INC VA 2.02,9.01 05/24/05 APPLE REIT SIX INC 2.02,9.01 05/24/05 APPLIED SIGNAL TECHNOLOGY INC CA 1.01,2.02,9.01 05/24/05 ARGENTEX MINING CORP NV 5.02,9.01 05/20/05 ARIAD PHARMACEUTICALS INC DE 8.01,9.01 05/26/05 ARLINGTON HOSPITALITY INC DE 2.04,8.01 05/20/05 ARMOR HOLDINGS INC DE 1.01 05/20/05 ASHWORTH INC DE 2.02,9.01 05/26/05 ASIA PAYMENT SYSTEMS NV 5.02 05/23/05 Asset Backed Pass-Through Certificate 2.01,9.01 05/02/05 AUGRID CORP NV 5.01 05/25/05 AUXILIO INC NV 2.02,7.01,9.01 05/23/05 AUXILIUM PHARMACEUTICALS INC 1.01,9.01 05/20/05 AVAYA INC DE 1.01,9.01 05/25/05 AXSYS TECHNOLOGIES INC DE 1.01,9.01 05/02/05 Banc of America Alternative Loan Trus DE 8.01,9.01 05/25/05 BANC OF AMERICA FUNDING CORP DE 8.01,9.01 05/24/05 Banc of America Funding Corp. 2005-2 DE 8.01,9.01 05/25/05 Banc of America Funding Corp. Mortgag DE 8.01,9.01 05/20/05 Banc of America Mortgage Securities M DE 8.01,9.01 05/25/05 BANCINSURANCE CORP OH 7.01,9.01 05/25/05 BANCSHARES OF FLORIDA INC FL 7.01,9.01 05/24/05 BANCSHARES OF FLORIDA INC FL 3.02 05/23/05 BANCWEST CORP/HI DE 1.01,8.01,9.01 04/21/05 BEACON POWER CORP DE 1.01,3.02,9.01 05/24/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 05/24/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 05/26/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 05/24/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 05/24/05 BESTWAY INC DE 8.01 05/23/05 BIOENVISION INC DE 2.02,3.01,4.02,9.01 05/23/05 BIOSOURCE INTERNATIONAL INC DE 1.01,9.01 05/20/05 BIOVERIS CORP DE 8.01 05/25/05 BLACK BOX CORP DE 2.02,9.01 05/26/05 BORDEN CHEMICAL INC NJ 1.01,2.03,3.02 05/20/05 BOSTON COMMUNICATIONS GROUP INC MA 1.01,5.02,9.01 05/20/05 BOSTON COMMUNICATIONS GROUP INC MA 8.01 05/26/05 BOYKIN LODGING CO OH 1.01,9.01 05/24/05 BRANDYWINE OPERATING PARTNERSHIP LP / DE 1.01,8.01,9.01 05/02/05 BRANDYWINE REALTY TRUST MD 1.01,8.01,9.01 05/02/05 Brooklyn Cheesecake & Desert Com NY 1.01,9.01 04/30/05 BROOKTROUT INC MA 1.01,9.01 05/05/05 BRYN MAWR BANK CORP PA 5.02 05/21/05 BULLDOG TECHNOLOGIES INC NV 7.01,9.01 05/26/05 C-BASS 2004-CB8 TRUST DE 8.01,9.01 05/25/05 C-BASS MORTGAGE LOAN ASSET-BACKED CER DE 8.01,9.01 05/25/05 CALLWAVE INC 1.01,5.02,9.01 05/26/05 CALPINE CORP DE 8.01 05/25/05 CAMPBELL SOUP CO NJ 7.01,9.01 05/26/05 CAPITAL ALLIANCE INCOME TRUST REAL ES DE 8.01 05/23/05 CAPITAL AUTO RECEIVABLES INC DE 8.01,9.01 05/16/05 CAPITAL BANCORP INC TN 7.01,8.01 05/26/05 CAPITAL HILL GOLD INC FL 5.02 05/23/05 CAPITAL SOLUTIONS I, INC. DE 2.01,3.02,9.01 05/26/05 CARDIFF COMMUNICATIONS INC NV 1.01 05/25/05 CATALINA MARKETING CORP/DE DE 8.01,9.01 05/25/05 CATALINA MARKETING CORP/DE DE 8.01,9.01 05/26/05 CELLSTAR CORP DE 2.02,4.02,9.01 05/04/05 AMEND CENDANT CORP DE 1.01,2.03,9.01 05/20/05 CENTENNIAL SPECIALTY FOODS CORP DE 2.02,9.01 05/20/05 CENTRAL JERSEY BANCORP NJ 8.01,9.01 05/26/05 CENTRAL VALLEY COMMUNITY BANCORP CA 1.01 05/18/05 CENUCO INC DE 1.01,2.01,3.02,5.01,5.02,5.03 05/20/05 AMEND CERADYNE INC DE 1.01,9.01 05/23/05 CHAMPIONSHIP AUTO RACING TEAMS INC DE 7.01,8.01,9.01 05/26/05 CHICOS FAS INC FL 2.02,9.01 05/26/05 CINGULAR WIRELESS LLC DE 8.01 05/20/05 CIRRUS LOGIC INC DE 1.01,1.02,3.03,5.03,9.01 05/24/05 CIRRUS LOGIC INC DE 2.05,9.01 05/24/05 CITIGROUP INC DE 7.01,9.01 05/26/05 CITIZENS COMMUNICATIONS CO DE 4.01,9.01 05/26/05 CITIZENS HOLDING CO /MS/ MS 7.01,9.01 05/26/05 CITIZENS SOUTH BANKING CORP DE 1.01,9.01 05/25/05 CLAIBORNE LIZ INC DE 1.01,8.01,9.01 05/19/05 CNE GROUP INC DE 1.01 05/26/05 CNL INCOME PROPERTIES INC MD 1.01,2.01,2.03,9.01 05/20/05 COAST FINANCIAL HOLDINGS INC 1.01,9.01 01/21/05 COAST FINANCIAL HOLDINGS INC 1.01,9.01 05/20/05 COBIZ INC CO 2.04,9.01 05/25/05 COINMACH CORP DE 7.01,9.01 05/25/05 COINMACH SERVICE CORP DE 2.02,7.01,9.01 05/25/05 COLLAGENEX PHARMACEUTICALS INC DE 1.01,9.01 05/26/05 COMMERCIAL METALS CO DE 1.01,8.01,9.01 05/23/05 COMPUTER ASSOCIATES INTERNATIONAL INC DE 1.01,9.01 05/20/05 COMPUTER ASSOCIATES INTERNATIONAL INC DE 2.02,4.02,9.01 05/26/05 CONSOLIDATED CAPITAL INSTITUTIONAL PR CA 4.02 05/20/05 CONSOLIDATED CAPITAL INSTITUTIONAL PR CA 4.02 05/20/05 CONVERA CORP DE 2.02 05/25/05 COOPER TIRE & RUBBER CO DE 8.01,9.01 05/23/05 CORGENIX MEDICAL CORP/CO NV 1.01 05/25/05 COSTCO WHOLESALE CORP /NEW WA 2.02,9.01 05/26/05 CREDENCE SYSTEMS CORP DE 2.02,9.01 05/26/05 CREDENCE SYSTEMS CORP DE 1.01 05/26/05 CRESCENT REAL ESTATE EQUITIES CO TX 7.01 05/25/05 Crown Financial Holdings, Inc. NJ 8.01,9.01 05/10/05 Crusade Management Global Trust No. 2 8.01,9.01 05/19/04 CRYOLIFE INC FL 3.01,8.01,9.01 05/26/05 CSFB HOME EQUITY MORTGAGE TRUST 2005- DE 8.01,9.01 05/25/05 CSFB HOME EQUITY MORTGAGE TRUST 2005- DE 8.01,9.01 05/25/05 CUNO INC DE 2.02,9.01 05/25/05 CWABS INC DE 9.01 05/25/05 CWABS INC DE 8.01,9.01 05/24/05 CWABS INC DE 8.01,9.01 05/25/05 CWABS INC DE 2.01,9.01 05/26/05 CWABS INC DE 8.01,9.01 05/25/05 CWALT INC 9.01 05/26/05 CWALT INC 9.01 05/26/05 CWALT INC 9.01 05/26/05 CWALT INC 9.01 05/26/05 CWALT INC 8.01,9.01 05/25/05 CWMBS INC DE 9.01 05/26/05 CWMBS INC DE 8.01,9.01 05/25/05 CYBERONICS INC DE 2.02 05/10/05 DANIELSON HOLDING CORP DE 1.01,9.01 05/25/05 DAVITA INC DE 5.02,9.01 05/20/05 DAYTON SUPERIOR CORP OH 2.02,9.01 05/23/05 AMEND DECKERS OUTDOOR CORP DE 5.02,7.01,9.01 05/24/05 DEERE JOHN RECEIVABLES INC DE 8.01,9.01 05/26/05 DELMARVA POWER & LIGHT CO /DE/ DE 8.01,9.01 05/24/05 DELTA OIL & GAS INC 1.01,9.01 05/25/05 DIAMOND TRIUMPH AUTO GLASS INC DE 1.01,5.02,9.01 05/20/05 DIGI INTERNATIONAL INC DE 1.01,2.01,7.01,9.01 05/26/05 DILLARDS INC DE 5.03,9.01 05/21/05 DITECH COMMUNICATIONS CORP DE 2.02,9.01 05/26/05 DNB FINANCIAL CORP /PA/ PA 1.01,8.01,9.01 05/26/05 DOLLAR GENERAL CORP TN 1.01,2.02,7.01,9.01 05/24/05 DONALDSON CO INC DE 8.01,9.01 05/26/05 DORAL FINANCIAL CORP PR 2.02,8.01,9.01 05/25/05 DOVER MOTORSPORTS INC DE 1.01,7.01,9.01 05/23/05 DREW INDUSTRIES INC DE 8.01,9.01 05/20/05 DYCOM INDUSTRIES INC FL 2.02,9.01 05/23/05 EDGEWATER TECHNOLOGY INC/DE/ DE 5.02 05/25/05 EDMONDS 5 INC. 1.01,5.01,5.02 05/24/05 EDUCATION LOANS INC /DE DE 8.01,9.01 05/25/05 EDUCATION LOANS INC /DE DE 8.01,9.01 05/25/05 EDUCATION LOANS INC /DE DE 8.01,9.01 05/25/05 EDUCATIONAL DEVELOPMENT CORP DE 2.02,9.01 05/26/05 EFUNDS CORP DE 1.01 05/20/05 EGPI FIRECREEK, INC. NV 8.01,9.01 05/19/05 AMEND EMERSON RADIO CORP DE 2.02,9.01 05/25/05 EMPIRE FINANCIAL HOLDING CO FL 3.02,3.03,5.01,8.01,9.01 05/20/05 ENESCO GROUP INC IL 1.01 05/20/05 ENESCO GROUP INC IL 5.02 05/23/05 ENTERASYS NETWORKS INC /DE/ DE 8.01,9.01 05/26/05 ESTERLINE TECHNOLOGIES CORP DE 2.02,9.01 05/26/05 EXCELLIGENCE LEARNING CORP DE 1.01,9.01 05/23/05 FEATHERLITE INC MN 4.01 05/20/05 FI TEK VII INC DE 1.01 05/20/05 Fieldstone Mortgage Investment Trust, DE 8.01,9.01 05/25/05 FIFTH THIRD BANCORP OH 1.01,9.01 05/20/05 FIRST FEDERAL BANCSHARES OF ARKANSAS TX 8.01,9.01 05/26/05 First Franklin Mortgage Loan Trust 20 8.01,9.01 05/25/05 First Franklin Mortgage Loan Trust 20 DE 8.01,9.01 05/25/05 FIRST LITCHFIELD FINANCIAL CORP DE 8.01,9.01 05/26/05 FIRST OF LONG ISLAND CORP NY 1.01,1.02,5.02,9.01 05/25/05 FIRST PACTRUST BANCORP INC MD 8.01,9.01 05/26/05 FIRSTENERGY CORP OH 8.01,9.01 05/25/05 FLAMEMASTER CORP NV 8.01,9.01 05/26/05 FLOWERS FOODS INC GA 2.02,9.01 05/26/05 FRANKLIN ELECTRONIC PUBLISHERS INC PA 1.01 05/22/05 FREDS INC TN 2.02,9.01 04/30/05 FULL HOUSE RESORTS INC DE 1.01 05/26/05 FURNITURE BRANDS INTERNATIONAL INC DE 8.01,9.01 05/26/05 GALAXY ENERGY CORP CO 1.01,9.01 05/24/05 AMEND GCI INC AK 1.01,9.01 05/25/05 GE Capital Credit Card Master Note Tr DE 8.01,9.01 05/16/05 GE Capital Credit Card Master Note Tr DE 8.01,9.01 05/16/05 GE Capital Credit Card Master Note Tr DE 8.01,9.01 05/16/05 GEN PROBE INC DE 1.01 05/20/05 GENERAL COMMUNICATION INC AK 1.01,9.01 05/25/05 GENERAL MARITIME CORP/ 1.01 05/26/05 GENERAL MOTORS ACCEPTANCE CORP DE 8.01 05/26/05 GENEREX BIOTECHNOLOGY CORP DE 8.01,9.01 05/26/05 GENESCO INC TN 2.02,9.01 05/26/05 GENIUS PRODUCTS INC NV 1.01,3.02,9.01 05/20/05 GIANT INDUSTRIES INC DE 5.02 05/23/05 Giant Jr. Investments Corp. NV 2.01,9.01 05/25/05 GLOBAL EPOINT INC NV 1.01,3.02,5.02,9.01 05/20/05 GOLDFIELD CORP DE 8.01,9.01 05/24/05 GOLFGEAR INTERNATIONAL INC NV 5.02,9.01 05/25/05 Greenwich HarborView Mortgage Loan Tr DE 8.01,9.01 05/19/05 GS MORTGAGE SECURITIES CORP DE 8.01 05/26/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 05/26/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 05/24/05 GS MORTGAGE SECURITIES CORP DE 8.01 05/24/05 GS MORTGAGE SECURITIES CORP DE 8.01 05/26/05 GSAMP Trust 2005-S2 DE 9.01 05/24/05 GULFMARK OFFSHORE INC DE 4.01,9.01 05/26/05 HALOZYME THERAPEUTICS INC NV 8.01,9.01 05/26/05 HarborView Mortgage Loan Trust 2005-2 DE 8.01,9.01 05/19/05 HCC INSURANCE HOLDINGS INC/DE/ DE 7.01,9.01 05/26/05 HEALTHGATE DATA CORP DE 8.01,9.01 05/26/05 HEINZ H J CO PA 2.02 05/26/05 HERTZ CORP DE 1.01,2.03 05/26/05 HESPERIA HOLDING INC 5.02,9.01 05/26/05 HFC REVOLVING CORP HOUSEHOLD HOME EQ DE 9.01 05/20/05 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE 9.01 05/20/05 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE 9.01 05/20/05 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE 9.01 05/20/05 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE 9.01 05/20/05 HIGHWOODS PROPERTIES INC MD 2.02,4.02,9.01 05/22/05 HIGHWOODS REALTY LTD PARTNERSHIP NC 2.02,4.02,9.01 05/22/05 HILB ROGAL & HOBBS CO VA 1.02,5.02,9.01 05/25/05 HILLENBRAND INDUSTRIES INC IN 2.05,8.01,9.01 05/23/05 HINES REAL ESTATE INVESTMENT TRUST IN 1.01 05/23/05 Home Equity Asset Trust 2005-2 DE 8.01,9.01 05/25/05 HOMEBANC CORP GA 1.01,9.01 05/20/05 HORMEL FOODS CORP /DE/ DE 2.02,9.01 05/26/05 HOUSEHOLD AFFINITY CREDIT CARD MASTER DE 9.01 05/16/05 HOUSEHOLD HOME EQUITY LOAN TRUST 2002 DE 9.01 05/20/05 HOUSEHOLD MORTGAGE LOAN TRUST 2002 HC 9.01 05/20/05 HOUSEHOLD MORTGAGE LOAN TRUST 2003-HC DE 9.01 05/20/05 HOUSEHOLD MORTGAGE LOAN TRUST 2003-HC DE 9.01 05/20/05 Household Mortgage Loan Trust 2004-HC DE 9.01 05/20/05 HOUSEHOLD PRIVATE LABEL CREDIT CARD M DE 9.01 05/16/05 HYBRIDON INC DE 1.01,2.03,3.02,5.05,9.01 05/20/05 IHOP CORP DE 1.01,9.01 05/24/05 INDYMAC MBS INC 8.01,9.01 05/25/05 INNOVA HOLDINGS NV 8.01,9.01 05/23/05 INSMED INC VA 8.01,9.01 05/23/05 INTEGRATED BRAND SOLUTIONS INC NV 5.02 05/26/05 INTEGRATED ELECTRICAL SERVICES INC DE 1.01,7.01,9.01 05/23/05 INTEGRITY MUTUAL FUNDS INC ND 2.03 05/26/05 IROQUOIS GAS TRANSMISSION SYSTEM LP DE 4.02 05/26/05 AMEND ISIS PHARMACEUTICALS INC DE 1.01,9.01 05/24/05 ITRON INC /WA/ WA 8.01 05/26/05 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 05/26/05 J P MORGAN CHASE & CO DE 9.01 05/26/05 J&J SNACK FOODS CORP NJ 8.01,9.01 05/26/05 JACKSONVILLE BANCORP INC /FL/ FL 5.03 05/26/05 JAFRA WORLDWIDE HOLDINGS LUX SARL N4 1.01,9.01 05/17/05 JDS UNIPHASE CORP /CA/ DE 1.01,9.01 05/23/05 JF CHINA REGION FUND INC MD 5.02,8.01 05/12/05 JOHNSON CONTROLS INC WI 1.01,9.01 05/23/05 JORDAN INDUSTRIES INC IL 2.01 05/23/05 JP MORGAN CHASE COMMERCIAL MORTGAGE S DE 8.01,9.01 05/26/05 JP MORGAN CHASE COMMERCIAL MORTGAGE S DE 8.01,9.01 05/26/05 JP MORGAN CHASE COMMERCIAL MORTGAGE S DE 8.01,9.01 05/26/05 KANSAS CITY SOUTHERN DE 8.01,9.01 05/25/05 KEITH COMPANIES INC CA 1.01,9.01 05/25/05 KEYCORP STUDENT LOAN TRUST 1999 B DE 8.01,9.01 05/25/05 KEYCORP STUDENT LOAN TRUST 2000-A OH 8.01,9.01 05/25/05 KNBT BANCORP INC PA 8.01,9.01 05/26/05 KOS PHARMACEUTICALS INC FL 1.01,5.02 05/20/05 LABOR READY INC WA 1.01,7.01,9.01 05/26/05 LANVISION SYSTEMS INC DE 1.01,9.01 05/25/05 LASERCARD CORP DE 2.02,9.01 05/26/05 LEE ENTERPRISES INC DE 5.02,9.01 05/25/05 LEHMAN ABS CORP AT&T NOTE BACKED SERI DE 8.01,9.01 05/15/05 LEHMAN ABS CORP AT&T NOTE BACKED SERI DE 8.01,9.01 05/15/05 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 05/15/05 LEHMAN ABS CORP BCKD TR CRTS FRD MOT DE 8.01,9.01 05/15/05 LEHMAN ABS CORP BELLSOUTH DEBT- BACKE DE 8.01,9.01 05/15/05 LEHMAN ABS CORP CNA FINANCIAL DEBENTU DE 8.01,9.01 05/15/05 LEHMAN ABS CORP CORPORATE BACKED TRUS DE 8.01,9.01 05/15/05 LEHMAN ABS CORP GOLDMAN SACHS CAP 1 S DE 8.01,9.01 05/15/05 LEHMAN ABS CORP SPRINT CAPITAL BACK S DE 8.01,9.01 05/15/05 LEHMAN SARM 2005-5 DE 8.01,9.01 05/25/05 Lev Pharmaceuticals Inc DE 5.02,9.01 05/25/05 LONE STAR TECHNOLOGIES INC DE 5.02,9.01 05/26/05 LONGVIEW FIBRE CO WA 2.02,9.01 04/30/05 LOUDEYE CORP DE 1.01,5.03,9.01 05/20/05 M POWER ENTERTAINMENT INC. DE 4.01,9.01 05/23/05 MACROMEDIA INC DE 1.01,9.01 05/20/05 MAIN STREET RESTAURANT GROUP, INC. DE 1.01,3.03,5.03,9.01 05/23/05 MAIR HOLDINGS INC MN 2.02,9.01 05/26/05 MARSH & MCLENNAN COMPANIES, INC. DE 8.01,9.01 05/26/05 MARSH SUPERMARKETS INC IN 1.01,1.02,5.02,9.01 05/20/05 MARSHALL & ILSLEY CORP/WI/ WI 8.01 05/26/05 MARTIN MARIETTA MATERIALS INC NC 5.02,9.01 05/26/05 MASSEY ENERGY CO DE 1.01,9.01 05/24/05 MATRITECH INC/DE/ DE 1.01,5.05,9.01 05/25/05 MATRIX BANCORP INC CO 7.01,9.01 05/26/05 MAVERICK TUBE CORPORATION DE 1.01,7.01,9.01 05/20/05 McAfee, Inc. DE 1.01,9.01 05/21/05 MCI INC DE 8.01,9.01 05/26/05 MENS WEARHOUSE INC TX 8.01 05/12/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 05/26/05 MERRILL LYNCH MORTGAGE INVESTORS, INC DE 8.01,9.01 05/25/05 METAL MANAGEMENT INC DE 2.02,9.01 05/26/05 MHI Hospitality CORP MD 1.01,8.01,9.01 05/20/05 MICRO COMPONENT TECHNOLOGY INC MN 1.01,9.01 05/20/05 MICRO THERAPEUTICS INC DE 1.01 05/26/05 MIND2MARKET INC CO 1.01,2.03,3.02,5.01,5.02,5.03 05/20/05 MIND2MARKET INC CO 1.01,2.03,3.02,5.01,5.02,5.03 05/20/05 AMEND MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 05/26/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 05/26/05 MRU HOLDINGS INC DE 5.03,9.01 05/20/05 MTI TECHNOLOGY CORP DE 2.02,9.01 05/26/05 MTS MEDICATION TECHNOLOGIES, INC /DE/ DE 2.02,7.01,9.01 05/26/05 MULTI LINK TELECOMMUNICATIONS INC CO 3.02,5.03,9.01 05/23/05 MYOGEN INC DE 1.01,7.01,9.01 05/23/05 NAAC Alternative Loan Trust, Series 2 8.01,9.01 05/25/05 NAAC Alternative Loan Trust, Series 2 DE 8.01,9.01 05/25/05 NATIONAL PENN BANCSHARES INC PA 1.01,9.01 05/25/05 Navistar Financial 2004-B Owner Trust 8.01,9.01 04/30/05 NAVISTAR FINANCIAL RETAIL REC CORP 20 8.01,9.01 04/30/05 NAVISTAR FINANCIAL RETAIL REC CORP 20 8.01,9.01 04/30/05 NAVISTAR FINANCIAL RETAIL REC CORP 20 8.01,9.01 04/30/05 NAVISTAR FINANCIAL RETAIL REC CORP 20 DE 8.01,9.01 04/30/05 NAVISTAR FINANCIAL RETAIL REC CORP 20 8.01,9.01 04/30/05 NAVISTAR FINANCIAL RETAIL REC CORP 20 8.01,9.01 04/30/05 NELNET INC NE 1.01,2.03,9.01 05/25/05 NEPHROS INC DE 8.01,9.01 05/26/05 NETFABRIC HOLDINGS, INC DE 2.01,2.03,3.02,5.02,9.01 05/20/05 NEUROCRINE BIOSCIENCES INC CA 1.01,7.01 05/25/05 NEW FRONTIER ENERGY INC CO 1.01,9.01 03/01/05 NEW YORK HEALTH CARE INC NY 2.01,9.01 05/22/05 NOMURA ASSET ACCEPTANCE CORP DE 8.01,9.01 05/26/05 NORCROSS SAFETY PRODUCTS LLC DE 1.01 05/20/05 NORTHLAND CRANBERRIES INC /WI/ WI 2.01,9.01 05/20/05 NORTHSTAR REALTY 1.01,2.03,9.01 05/26/05 NORTHWEST PIPELINE CORP DE 1.01,2.03,9.01 05/20/05 NOVASTAR FINANCIAL INC MD 7.01 05/25/05 NOVASTAR FINANCIAL INC MD 5.03,9.01 05/26/05 NOVASTAR MORTGAGE FUNDING CORP DE 8.01,9.01 05/26/05 NSP HOLDINGS LLC 1.01 05/20/05 NURESCELL INC NV 1.01,1.02,2.01,3.02,5.01,5.02 05/20/05 NUVELO INC DE 1.01,9.01 05/24/05 OCCUPATIONAL HEALTH & REHABILITATION DE 2.02,9.01 05/25/05 OHIO LEGACY CORP OH 1.01,1.02,9.01 05/24/05 ONESOURCE TECHNOLOGIES INC DE 5.02 05/23/05 ORACLE CORP /DE/ DE 1.01,2.03 05/20/05 ORIGEN FINANCIAL INC DE 9.01 03/31/05 AMEND OSTEOTECH INC DE 3.03,9.01 05/23/05 OUTBACK STEAKHOUSE INC DE 7.01,9.01 05/26/05 OUTBACK STEAKHOUSE INC DE 1.01,9.01 05/25/05 OXFORD TECHNOLOGIES INC DE 4.01 11/11/02 PAB BANKSHARES INC GA 8.01,9.01 05/24/05 PACIFIC MAGTRON INTERNATIONAL CORP NV 5.02 05/22/05 PACIFICA BANCORP INC 1.01,9.01 05/26/05 PACKETEER INC DE 1.01,9.01 05/24/05 PACTIV CORP DE 1.01 05/20/05 PARTNERS TRUST FINANCIAL GROUP INC 7.01 05/24/05 PARTY CITY CORP DE 1.01,9.01 05/26/05 PATRIARCH INC DE 5.02 05/20/05 PATTERSON COMPANIES, INC. MN 2.02,5.02,9.01 05/26/05 PAYLESS SHOESOURCE INC /DE/ DE 5.02,9.01 05/26/05 PEERLESS SYSTEMS CORP DE 2.02,9.01 05/26/05 PENN OCTANE CORP DE 3.01 05/25/05 PERFORMANCE FOOD GROUP CO TN 5.02 05/25/05 PETROGEN CORP NV 8.01,9.01 05/25/05 PFF BANCORP INC DE 5.02 05/23/05 PIERRE FOODS INC NC 2.02 05/25/05 PIONEER DRILLING CO TX 2.02,9.01 05/26/05 POTOMAC ELECTRIC POWER CO VA 8.01,9.01 03/31/05 POWER TECHNOLOGY INC/CN NV 4.01,9.01 05/10/05 AMEND PRB Gas Transportation, Inc. NV 2.02,9.01 05/25/05 PRICELINE COM INC DE 7.01,9.01 05/26/05 PROCTER & GAMBLE CO OH 7.01 05/26/05 PROSPECT MEDICAL HOLDINGS INC DE 8.01 05/20/05 PROTECTIVE LIFE INSURANCE CO TN 9.01 05/18/05 QAD INC DE 2.02,9.01 05/26/05 QUANEX CORP DE 2.02 05/26/05 QUANTA CAPITAL HOLDINGS LTD 7.01 05/25/05 QUANTUM CORP /DE/ DE 5.02 05/26/05 RAMP CORP DE 1.01,1.02,2.02,2.04,3.01,4.01 05/16/05 REMEC INC CA 2.01,5.03,9.01 05/20/05 AMEND RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 05/24/05 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 05/25/05 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 05/25/05 RESIDENTIAL FUNDING MORTGAGE SECURITI DE 8.01,9.01 05/24/05 RESIDENTIAL FUNDING MORTGAGE SECURITI DE 8.01,9.01 05/24/05 RESTORATION HARDWARE INC CA 2.02,9.01 05/26/05 RITA MEDICAL SYSTEMS INC DE 7.01,9.01 05/24/05 ROANOKE TECHNOLOGY CORP 4.02 03/23/05 AMEND RONSON CORP NJ 8.01,9.01 05/24/05 ROYCE BIOMEDICAL INC NV 8.01,9.01 05/26/05 SANGAMO BIOSCIENCES INC DE 5.02,9.01 05/24/05 SAXON CAPITAL INC MD 8.01,9.01 05/26/05 SCO GROUP INC DE 5.02 05/24/05 SEALED AIR CORP/DE DE 1.01,1.02,9.01 05/20/05 SECURED DIVERSIFIED INVESTMENT LTD NV 5.02 05/24/05 SECURITIZED ASSET BACKED RECEIVABLES 8.01,9.01 05/24/05 SECURITY BANK CORP GA 2.02,9.01 05/23/05 SEDONA SOFTWARE SOLUTIONS INC NV 1.01,2.03,5.01,5.02 05/13/05 SEI INVESTMENTS CO PA 8.01,9.01 05/25/05 SELECT COMFORT CORP 5.04 05/26/05 SERVICE CORPORATION INTERNATIONAL TX 7.01,9.01 05/26/05 SIEBEL SYSTEMS INC DE 1.01,9.01 05/20/05 SIPEX CORP MA 8.01,9.01 05/20/05 SMART & FINAL INC/DE DE 1.01,1.02 05/20/05 SMITH & WOLLENSKY RESTAURANT GROUP IN DE 8.01 05/26/05 SNB Bancshares Inc TX 7.01,9.01 05/26/05 Soundview Home Loan Trust 2005-OPT1 DE 2.01,9.01 05/11/05 SPACEHAB INC \WA\ WA 2.01,9.01 05/25/05 STEELCASE INC MI 1.01,1.02,9.01 05/26/05 STEPHAN CO FL 7.01,8.01,9.01 05/24/05 STERLING GROUP VENTURES INC NV 1.01,9.01 05/21/05 STEWART & STEVENSON SERVICES INC TX 2.02,9.01 05/26/05 STRATS SM TRUST FOR JPMORGAN CHASE & 8.01 05/26/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 05/25/05 STRUCTURED ADJUSTABLE RATE MORTGAGE L DE 8.01,9.01 05/25/05 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 05/19/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 05/26/05 STRUCTURED ASSET SECURITIES CORP DE 7.01 05/26/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 05/26/05 Structured Asset Securities Corp Trus DE 8.01,9.01 03/25/05 AMEND Structured Asset Securities Corp Trus DE 8.01,9.01 04/25/05 AMEND STRUCTURED PROD CORP STEP UP TR CREDI DE 8.01,9.01 05/15/05 STRUCTURED PRODUCTS CORP CAST SM STEP DE 8.01,9.01 05/15/05 STRUCTURED PRODUCTS CORP CAST STEP-UP DE 8.01,9.01 05/15/05 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 05/15/05 SURE TRACE SECURITY CORP UT 5.02 05/26/05 SYNTHETECH INC OR 5.02 05/21/05 TALLY HO VENTURES INC DE 5.02 05/24/05 TC PIPELINES LP DE 8.01,9.01 05/16/05 AMEND TCF FINANCIAL CORP DE 5.03,8.01,9.01 05/21/05 TEAM FINANCIAL INC /KS KS 5.02 05/20/05 TECH DATA CORP FL 2.02,2.05,9.01 05/26/05 TECHEDGE INC DE 1.01,1.02 05/20/05 TERCICA INC DE 5.02,9.01 05/26/05 Terwin Mortgage Trust Asset-Backed Ce DE 8.01,9.01 05/25/05 THERMA WAVE INC DE 1.01,9.01 05/20/05 THERMA WAVE INC DE 2.02,9.01 05/26/05 TIVO INC DE 2.02,9.01 05/26/05 TIVO INC DE 8.01 05/26/05 TOLL BROTHERS INC DE 2.02,7.01,9.01 05/26/05 TOLL BROTHERS INC DE 8.01,9.01 05/25/05 TRANSCONTINENTAL GAS PIPE LINE CORP DE 1.01,2.03,9.01 05/20/05 TRANSMONTAIGNE INC DE 8.01,9.01 05/24/05 TRICO BANCSHARES / CA 8.01,9.01 05/24/05 TRIQUINT SEMICONDUCTOR INC DE 2.05 05/23/05 TRUMP ENTERTAINMENT RESORTS, INC. DE 1.01,1.02,1.03,3.02,5.01,5.02 05/20/05 TRW AUTOMOTIVE HOLDINGS CORP DE 5.02 05/25/05 UCBH HOLDINGS INC DE 1.01,9.01 05/23/05 UNITED FINANCIAL CORP \MN\ MN 1.01 05/24/05 UNITED FUEL & ENERGY CORP NV 8.01,9.01 05/25/05 UNITY BANCORP INC /NJ/ NJ 7.01,9.01 05/26/05 UNIVERCELL HOLDINGS INC FL 1.01,9.01 05/20/05 UNIVEST CORP OF PENNSYLVANIA PA 5.02,8.01,9.01 05/25/05 UNOCAL CORP DE 8.01,9.01 05/26/05 US AIRWAYS GROUP INC DE 7.01,9.01 05/26/05 VALUECLICK INC/CA DE 5.02 05/25/05 VERITAS SOFTWARE CORP /DE/ DE 1.01,9.01 05/23/05 VICURON PHARMACEUTICALS INC DE 1.01,9.01 05/20/05 VINEYARD NATIONAL BANCORP CA 5.02 05/26/05 VISTEON CORP DE 1.01,4.01,5.02,9.01 05/20/05 VITAL LIVING INC AZ 2.02,9.01 05/24/05 W&T OFFSHORE INC TX 5.02 05/26/05 WELLCHOICE INC DE 7.01,9.01 05/25/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 05/25/05 WESTFIELD FINANCIAL INC MA 5.02,9.01 05/24/05 WILLIAMS COMPANIES INC DE 1.01,2.03,8.01,9.01 05/20/05 WILLIAMS SCOTSMAN INTERNATIONAL INC DE 5.03,9.01 05/25/05 WINLAND ELECTRONICS INC MN 8.01,9.01 05/26/05 WINTRUST FINANCIAL CORP IL 1.01,3.03,8.01,9.01 05/26/05 WOLVERINE TUBE INC DE 7.01,9.01 05/25/05 WORLDSTAR ENERGY, CORP. NV 4.01,9.01 02/28/05 AMEND XETA TECHNOLOGIES INC OK 2.02,9.01 05/25/05 XTEN NETWORKS, INC NV 1.01,3.02,9.01 05/12/05 AMEND YELLOW ROADWAY CORP DE 1.01,2.01,2.03,5.02,9.01 05/24/05 YOUNG BROADCASTING INC /DE/ DE 1.01 05/20/05 YOUNG INNOVATIONS INC MO 1.01 05/24/05 ZORAN CORP \DE\ DE 3.02 05/09/05