SEC NEWS DIGEST Issue 2005-132 July 12, 2005 ENFORCEMENT PROCEEDINGS IN THE MATTER OF JOHN MADEY On July 12, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers Act of 1940, Making Findings and Imposing Remedial Sanctions (Order) against John Madey. The Order finds that from May 1999 to December 2000, Madey was a shareholder of Krieger Financial Services, Inc. (KFSI), a broker-dealer registered with the Commission from September 1998 until February 2001. During the same May 1999 to December 2000 period, Madey was the Chief Financial Officer for KFSI and for the KFSI Equity Fund, L.P. (the Fund), a hedge fund that used KFSI as its executing broker for trading. Madey also was a registered representative associated with KFSI during the same period. The Order also finds that on June 28, 2005, the U.S. District Court for the Southern District of Florida entered a final judgment by consent against Madey permanently enjoining him from future violations of Sections 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act of 1940, in the civil action entitled Securities and Exchange Commission v. Peter Krieger, Sheldon Krieger, and John Madey, Case Number 05-80312-CIV- Middlebrooks/Johnson. Based on the above, the Order bars Madey from association with any broker, dealer, or investment adviser. Madey consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rels. 34-52015; IA-2405; File No. 3-11978) IN THE MATTER OF CMKM DIAMONDS, INC. An administrative law judge has issued an Initial Decision in the matter of CMKM Diamonds, Inc. The Initial Decision finds that Respondent CMKM Diamonds, Inc. (CMKM Diamonds), failed to file required annual reports since May 9, 2002, and required quarterly reports since Nov. 18, 2002, while its securities were registered with the Securities and Exchange Commission. As such, the Initial Decision concludes that CMKM Diamonds violated Section 13(a) of the Securities Exchange Act of 1934, and Rules 13a-1 and 13a-13 thereunder. The Initial Decision revokes the registration of each class of securities of CMKM Diamonds. (Initial Decision No. 291; File No. 3-11858) SEATTLE MAN ORDERED TO PAY OVER $230,000 FOR FRAUDULENT STOCK TRADING USING STOLEN AND FALSE IDENTITIES The Commission announced today that it has obtained a final judgment against a Seattle day-trader, Suheil M. Judeh (Judeh), who used stolen and false identities to engage in fraudulent stock trading. The judgment provides that Judeh, age 37, is enjoined from violations of the antifraud provisions of federal securities laws and must pay disgorgement and penalties totaling $234,121. As alleged in the Commission’s complaint, Judeh’s scheme operated as follows: During 2002 and 2003, Judeh used stolen and false identities and forged checks to open a series of brokerage accounts (nominee accounts). He then used the nominee accounts and an account he held in his own name to trade securities with himself. Judeh structured the trades so that he gained over $100,000 in trading profits, while the nominee accounts incurred corresponding losses that were ultimately borne by the brokerages where those accounts were opened. Also, Judeh’s trades were publicly reported and thus created a false appearance of legitimate market activity in the stocks involved. The final judgment permanently enjoins Judeh from violating Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The judgment further requires Judeh to pay disgorgement of $114,121, representing his profits from the scheme, and a civil penalty of $120,000. [SEC v. Suheil M. Judeh, Civil Action No. C 04 0322 L (W.D. Wash.).] (LR-19299) SEC FILES FRAUD ACTION AGAINST MARK COCCHIOLA AND STEVEN VENECHANOS, THE FORMER CEO AND CFO OF SUPREMA SPECIALTIES, INC. On July 11, the Commission filed a civil complaint in the U.S. District Court for the District of New Jersey charging the former CEO, president and chairman of the board of directors, Mark Cocchiola, and the former CFO, secretary and director, Steven Venechanos, of Suprema Specialties, Inc. (Suprema), with violating the antifraud and other provisions of the federal securities laws in connection with their participation in a multi-year fraud orchestrated by Suprema’s senior management. Prior to its delisting in early 2002, Suprema -- a Paterson, New Jersey-based cheese manufacturer -- was a public company whose securities traded on the Nasdaq National Market System. In its complaint, the Commission alleges that Suprema engaged in fraudulent “round-tripping” transactions that resulted in total misstatements of Suprema’s reported revenue of between approximately 35% and over 60% in each of the 1999, 2000 and 2001 fiscal years, and in the first quarter of fiscal year 2002. The complaint further alleges that the scheme resulted in total misstatements of Suprema’s reported accounts receivable of 60% or more in each of the 1999, 2000 and 2001 fiscal years. According to the complaint, the “round-tripping” transactions were effectuated through “circles” of entities, each of which included Suprema, a third-party “customer,” and a related “vendor.” As the complaint alleges, the customer and vendor in each circle tended to have a common owner. The complaint alleges that false paperwork was created documenting the fictitious transactions, and checks were circulated in purported payment for the transactions. Participants allegedly received a kick-back or “commission” on each transaction, the funds for which were generally drawn from Suprema’s line of credit, which increased as Suprema’s accounts receivable grew. With rare exceptions, the complaint alleges, no goods were actually sold, purchased, or exchanged in these transactions. The Commission alleges that Cocchiola and Venechanos were aware of, approved of, and participated in the fraud from at least in or around February 2000. The complaint alleges that, among other things, Cocchiola and Venechanos signed and caused to be filed an annual report on Form 10-K for the 2000 and 2001 fiscal year, and a registration statement on Form S-2 for secondary public offerings of Suprema stock in August 2000 and November 2001, which included financial statements for the fiscal year 1999 and subsequent reporting periods, which Cocchiola and Venechanos knew, were reckless in not knowing, or should have known were materially false and misleading. The complaint further alleges that Cocchiola and Venechanos signed and caused to be filed a Form 10-Q for the first quarter of the 2002 fiscal year, which included financial statements for the quarter ended on Sept. 30, 2001, which Cocchiola and Venechanos knew, were reckless in not knowing, or should have known were materially false and misleading. Furthermore, the complaint alleges that Cocchiola and Venechanos received illicit gains of over $4.8 million and $1.4 million, respectively, by selling Suprema stock during the commission of the fraud. Based on these allegations, the Commission charged Cocchiola and Venechanos with: (i) securities fraud in violation of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 10b-5; (ii) knowingly circumventing internal accounting controls and knowingly falsifying corporate books and records in violation of Exchange Act Section 13(b)(5) and Exchange Act Rule 13b2-1; (iii) lying to the company’s independent auditors in violation of Exchange Act Rule 13b2-2; and (iv) aiding and abetting Suprema’s violations of the periodic reporting, books and records, and internal accounting controls provisions of Exchange Act Sections 13(a) and 13(b)(2)(A) and (B) and Exchange Act Rules 12b-20, 13a-1, and 13a-13. The Commission is seeking permanent injunctions, officer and director bars, civil penalties, and disgorgement with prejudgment interest. See SEC v. Mark Cocchiola, et al., Civil Action No. 05-3450 (D.N.J.) (Lit. Rel. No. 19300). Previously, in January 2004, the Commission filed securities fraud and related charges against the former controller, former operations manager, and several former customers and vendors of Suprema and their owners in federal district court for the District of New Jersey for their participation in the financial fraud at Suprema. See SEC v. Robert Quattrone, et al., Civil Action No. 04-33(SRC) (D.N.J.) (Lit. Rel. No. 18534 (Jan. 7, 2004)). In March 2005, the Commission filed securities fraud and related charges in the same court against the part owner and operator of other participating customers and vendors, and certain of those entities. See SEC v. Jack Gaglio, Civil Action No. 3:05-CV-01195-SRC-TJB (D.N.J.) (Lit. Rel. No. 19111 (March 2, 2005)). All the defendants in those actions have settled the Commission’s claims for injunctive relief and officer and director bars, and consented to the Court determining at a later date the Commission’s claims against them for monetary relief. Also on July 11, the U.S. Attorney for the District of New Jersey announced the indictment of Cocchiola and Venechanos on 38 felony counts of conspiracy, bank fraud, securities fraud, mail fraud and wire fraud. The Commission acknowledges the assistance of the U.S. Attorney’s Office for the District of New Jersey, the Newark Office of the Federal Bureau of Investigation, and the Office of Criminal Investigations of the U.S. Food and Drug Administration in Jersey City, New Jersey in its investigation. [SEC v. Mark Cocchiola, et al., Civil Action No. 05- 3450 (D.N.J.)] (LR-19300; AAE Rel. 2276) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-CBOE-2005-29) filed by the Chicago Board Options Exchange relating to the composition of the CBOE’s Modified Trading System Appointments Committee. Publication is expected in the Federal Register during the week of July 11. (Rel. 34- 51993) The Commission approved a proposed rule change (SR-NSX-2005-02), and Amendment Nos. 1 and 2 thereto submitted by the National Stock Exchange relating to the composition of NSX’s Board of Directors and committees. Publication is expected in the Federal Register during the week of July 11. (Rel. 34-52007) PROPOSED RULE CHANGES The New York Stock Exchange filed a proposed rule change (SR-NYSE-2004- 69) and Amendment No. 1 thereto to establish rules for the trading of unlisted debt securities on the Exchange’s Automated Bond System. (Rel. 34-51999) The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE- 2005-17) to adopt a revenue sharing program for trades in Tape B securities. Publication is expected in the Federal Register during the week of July 11. (Rel. 34-52005) The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2005-032) to provide written explanations in arbitration awards upon the request of customers, or of associated persons in industry controversies. Publication is expected in the Federal Register during the week of July 11. (Rel. 34-52009) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change and Amendment No. 1 thereto (SR-Amex-2005-043) submitted by the American Stock Exchange to extend pilots relating to allocation and performance evaluation procedures for securities admitted to dealings on an unlisted trading privileges basis. Publication is expected in the Federal Register during the week of July 11. (Rel. 34-52004) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change filed by the Pacific Exchange (SR-PCX-2005-78) amending its obvious error rule for equity options has become effective immediately under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of July 11. (Rel. 34-52008) DELISTING GRANTED An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the common stock, $.01 par value, of Magic Lantern Group, Inc., effective at the opening of business on July 8, 2005. (Rel. 34-51986) WITHDRAWALS GRANTED An order has been issued granting the application of Pioneer Railcorp to withdraw its class A common stock, $.001 par value, from listing and registration on the Chicago Stock Exchange effective at the opening of business on July 8, 2005. (Rel. 34-51987) An order has been issued granting the application of Fab Industries, Inc. to withdraw its common stock, $.20 par value, from listing and registration on the American Stock Exchange effective at the opening of business on July 8, 2005. (Rel. 34-51988) An order has been issued granting the application of Renasant Corporation to withdraw its common stock, $5.00 par value, from listing and registration on the American Stock Exchange LLC, effective at the opening of business on July 8, 2005. (Rel. 34-51989) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-3 CAPITAL ONE FINANCIAL CORP, 1680 CAPITAL ONE DRIVE, SUITE 1400, MCLEAN, VA, 22102, 7037201000 - 0 ($1,000,000.00) Unallocated (Universal) Shelf, (File 333-126495 - Jul. 11) (BR. 07B) S-2 BARRETT BUSINESS SERVICES INC, 4724 S W MACADAM AVE, PORTLAND, OR, 97201, 5032200988 - 0 ($33,364,950.00) Equity, (File 333-126496 - Jul. 11) (BR. 11B) F-1 Golden Energy Marine Corp., 2 GAMMA STREET, 167 77 ELLINIKO, ATHENS, J3, 167 77, (011)(30)210 894-511 - 0 ($230,000,000.00) Equity, (File 333-126499 - Jul. 11) (BR. 05) S-8 JUNO LIGHTING INC, 1300 S WOLF ROAD, DES PLAINES, IL, 60017, 8478279880 - 50,000 ($2,161,500.00) Equity, (File 333-126500 - Jul. 11) (BR. 10B) S-8 SM&A, 4695 MACARTHUR COURT, 8TH FLOOR, NEWPORT BEACH, CA, 92660, 9499751550 - 0 ($879,000.00) Equity, (File 333-126501 - Jul. 11) (BR. 08C) S-8 SM&A, 4695 MACARTHUR COURT, 8TH FLOOR, NEWPORT BEACH, CA, 92660, 9499751550 - 0 ($8,790,000.00) Equity, (File 333-126502 - Jul. 11) (BR. 08C) N-2 BOULDER GROWTH & INCOME FUND, 1680 38TH STREET, SUITE 800, BOULDER, CO, 80301, 3034445483 - 1,000 ($25,000,000.00) Non-Convertible Debt, (File 333-126503 - Jul. 11) (BR. 18) SB-2 Host Ventures Inc, 9544 SOUTH CHESAPEAKE ST, HIGHLANDS RANCH, CO, 80126, 3,125,000 ($156,250.00) Equity, (File 333-126504 - Jul. 11) (BR. 09) SB-2 CALBATECH INC, 15375 BARRANCA PARKWAY, I-101, IRVINE, CA, 92618, 9494509910 - 56,587,736 ($11,783,849.49) Equity, (File 333-126505 - Jul. 11) (BR. 06C) S-8 COMMUNITY BANKS INC /PA/, 750 EAST PARK DR, HARRISBURG, PA, 17111, 7179205803 - 47,816 ($698,592.00) Equity, (File 333-126507 - Jul. 11) (BR. 07A) S-8 COMMUNITY BANKS INC /PA/, 750 EAST PARK DR, HARRISBURG, PA, 17111, 7179205803 - 180,967 ($3,635,627.00) Equity, (File 333-126508 - Jul. 11) (BR. 07A) SB-2 SIGNATURE LEISURE INC, 100 CANDACE DRIVE, SUITE 100, MAITLAND, FL, 32751, 407-599-2886 - 164,725,490 ($6,589,019.60) Equity, (File 333-126509 - Jul. 11) (BR. 09B) SB-2 OPTICAL SENSORS INC, 7615 GOLDEN TRIANGLE DRIVE, STE A, EDEN PRARIE, MN, 55344, 6179445857 - 7,452,361 ($18,630,902.50) Equity, (File 333-126510 - Jul. 11) (BR. 10C) S-3 HEXCEL CORP /DE/, TWO STAMFORD PLAZA, 281 TRESSER BLVD., 16TH FLOOR, STAMFORD, CT, 06901, 203-969-0666 - 0 ($280,134,372.00) Equity, (File 333-126511 - Jul. 11) (BR. 06A) S-3 WAL MART STORES INC, 702 SOUTHWEST 8TH ST, BENTONVILLE, AR, 72716, 5012734000 - 0 ($5,000,000,000.00) Non-Convertible Debt, (File 333-126512 - Jul. 11) (BR. 02A) S-8 AMYLIN PHARMACEUTICALS INC, 9360 TOWNE CENTRE DR, SUITE 110, SAN DIEGO, CA, 92121, 6195522200 - 0 ($155,674,250.00) Equity, (File 333-126513 - Jul. 11) (BR. 01C) SB-2 Barossa Coffee Company, Inc., 311 SOUTH STATE, SUITE 460, SALT LAKE CITY, UT, 84111, (801)364-9262 - 400,000 ($11.77) Equity, (File 333-126514 - Jul. 11) (BR. ) S-1 INTERLINE BRANDS, INC./DE, 801 W. BAY STREET, JACKSONVILLE, FL, 32204, 904-421-1400 - 0 ($161,845,250.00) Equity, (File 333-126515 - Jul. 11) (BR. 06A) S-3 AMREIT, 8 GREENWAY PLAZA, STE 824, HOUSTON, TX, 77046, 7138501400 - 1,000,000 ($8,275,000.00) Equity, (File 333-126516 - Jul. 11) (BR. 08A) S-11 Resource Capital Corp., 712 FIFTH AVENUE, 10TH FLOOR, NEW YORK, NY, 10019, 212-974-1708 - 0 ($287,500,000.00) Equity, (File 333-126517 - Jul. 11) (BR. ) SB-2 Docucourier CORP, 1415 SHUNK STREET, PHILADELPHIA, PA, 19145, 8568101888 - 2,505,698 ($25,057.00) Equity, (File 333-126518 - Jul. 11) (BR. ) S-3 CENTURY CASINOS INC /CO/, 1263 A LAKE PLAZA DR., COLORADO SPRINGS, CO, 80906, 719-527-8300 - 0 ($50,000,000.00) Other, (File 333-126519 - Jul. 11) (BR. 05A) S-8 ANADARKO PETROLEUM CORP, 1201 LAKE ROBBINS DRIVE, THE WOODLANDS, TX, 77380-1046, 8326367557 - 7,987,230 ($690,815,522.70) Equity, (File 333-126520 - Jul. 11) (BR. 04B) S-8 ACUITY BRANDS INC, 1170 PEACHTREE STREET, NE, SUITE 2400, ATLANTA, GA, 30309-7676, 404-853-1400 - 8,980,619 ($224,874,699.76) Equity, (File 333-126521 - Jul. 11) (BR. 06C) S-8 Volcom Inc, 1740 MONROVIA AVENUE, COSTA MESA, CA, 92627, 949-646-2175 - 0 ($79,421,173.00) Equity, (File 333-126522 - Jul. 11) (BR. 02) SB-2 IKONA GEAR INTERNATIONAL INC, 1850 HARTLEY AVENUE, SUITE 1, COQUITLAM, A1, V3K 7A1, (604) 523-5500 - 1,046,667 ($711,733.56) Equity, (File 333-126523 - Jul. 11) (BR. 06C) SB-2 MOUNTAIN NATIONAL BANCSHARES INC, 300 E. MAIN STREET, SEVIERVILLE, TN, 37864, 416,500 ($9,996,000.00) Equity, (File 333-126524 - Jul. 11) (BR. 07A) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01 ABS Informational and Computational Material. 6.02 Change of Servicer or Trustee. 6.03 Change in Credit Enhancement or Other External Support. 6.04 Failure to Make a Required Distribution. 6.05 Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT --------------------------------------------------------------------------------------------------------- ABRAXAS PETROLEUM CORP NV 7.01,9.01 07/11/05 ABSOLUTE GLASS PROTECTION INC NV 1.01,2.01,3.02,5.01,8.01,9.01 07/08/05 ADVANCED PHOTONIX INC DE 5.02,9.01 07/05/05 AMEND AGILE SOFTWARE CORP DE 8.01,9.01 07/11/05 ALLIANCE SEMICONDUCTOR CORP /DE/ DE 5.02,9.01 07/09/05 ALLIED FIRST BANCORP INC 3.01,9.01 07/11/05 AMERICAN DAIRY INC UT 3.02 06/30/05 AMERICAN EQUITY INVESTMENT LIFE HOLDI IA 7.01,9.01 07/11/05 AMERICAN WAGERING INC NV 5.02 07/01/05 AMERICREDIT AUTOMOBILE RECEIVABLES TR 8.01,9.01 07/11/05 AmeriCredit Automobile Receivables Tr DE 8.01,9.01 07/11/05 AmeriCredit Automobile Receivables Tr DE 8.01,9.01 07/11/05 AMERIQUEST MORTGAGE SECURITIES INC., DE 2.01,9.01 06/24/05 APOLLO RESOURCES INTERNATIONAL INC UT 8.01 07/07/05 ART TECHNOLOGY GROUP INC DE 1.01,5.02,9.01 07/06/05 Asset Backed Pass-Through Certificate DE 8.01,9.01 06/25/05 ASTORIA FINANCIAL CORP DE 8.01,9.01 07/07/05 ATLANTIC EXPRESS TRANSPORTATION CORP NY 2.01,2.03,9.01 07/06/05 ATWOOD OCEANICS INC TX 7.01 07/11/05 AUDIOVOX CORP DE 5.02 07/11/05 AVNET INC NY 1.01,2.01,3.02,5.02,7.01,9.01 07/05/05 BAKER HUGHES INC DE 1.01,1.02,2.03,9.01 07/07/05 Banc of America Commercial Mortgage I DE 8.01,9.01 07/11/05 BANCINSURANCE CORP OH 7.01,9.01 07/11/05 BANK OF GRANITE CORP DE 2.02,9.01 07/11/05 BEAR STEARNS COMPANIES INC DE 2.02 07/11/05 BELK INC 1.01,2.01,2.03,7.01,9.01 07/05/05 BENTHOS INC MA 1.01,9.01 07/08/05 BFC FINANCIAL CORP FL 7.01 07/11/05 BIG LOTS INC OH 1.01,5.02,9.01 07/11/05 BIOLASE TECHNOLOGY INC DE 8.01,9.01 07/05/05 BLACK HILLS CORP /SD/ SD 1.01,9.01 07/11/05 BORGWARNER INC DE 8.01 07/08/05 BOTTOMLINE TECHNOLOGIES INC /DE/ DE 8.01,9.01 07/11/05 BROOKS AUTOMATION INC DE 2.02,9.01 07/11/05 BROOKS AUTOMATION INC DE 1.01,3.03,9.01 07/11/05 CAPITAL BANK CORP NC 5.02,9.01 07/07/05 CAPITAL SENIOR LIVING CORP DE 9.01 06/30/05 AMEND CARDIOGENESIS CORP /CA CA 4.01,9.01 07/05/05 CARROLLTON BANCORP MD 8.01 07/07/05 Celanese CORP DE 2.02,8.01,9.01 07/05/05 CELERITEK INC/CA CA 3.01,5.02,8.01,9.01 06/10/05 CELLEGY PHARMACEUTICALS INC CA 3.01 07/08/05 CENTURY CASINOS INC /CO/ DE 8.01 07/11/05 CENTURY PROPERTIES FUND XIX CA 1.02 07/05/05 CERAGENIX PHARMACEUTICALS, INC. DE 9.01 05/10/05 AMEND CHAMPION INDUSTRIES INC WV 1.01,2.03,9.01 07/08/05 CHARMING SHOPPES INC PA 7.01,9.01 07/07/05 CHASE MORTGAGE FINANCE CORP CHASEFLEX DE 8.01,9.01 06/27/05 Chase Mortgage Finance Trust Series 2 DE 8.01,9.01 06/27/05 ChaseFlex Trust Series 2005-2 DE 8.01,9.01 06/27/05 CHESAPEAKE ENERGY CORP OK 8.01,9.01 07/08/05 CHISTE CORP 2.01,3.02,3.03,5.01,5.02, 5.03,8.01,9.01 07/07/05 CHISTE CORP 4.01,9.01 07/06/05 CITICORP MORTGAGE SECURITIES INC DE 8.01 07/11/05 CLINICAL DATA INC DE 1.01,5.03,9.01 07/07/05 CNB CORP /MI/ MI 8.01,9.01 07/11/05 CNL Hotels & Resorts, Inc. MD 1.01 07/11/05 COLUMBIA SPORTSWEAR CO OR 7.01 07/11/05 COMPOSITE TECHNOLOGY CORP NV 1.01,9.01 07/05/05 CONCORDE CAREER COLLEGES INC DE 5.02,9.01 07/11/05 CONSOLIDATED CONTAINER CO LLC DE 8.01,9.01 07/07/05 CORVU CORP MN 5.02,9.01 07/11/05 Courtside Acquisition Corp DE 8.01,9.01 07/07/05 Creative Eateries Corp NV 2.01 07/08/05 CREDIT & ASSET REP VEHICLE CORP ALLST DE 8.01,9.01 07/01/05 CROWN MEDIA HOLDINGS INC DE 2.01,9.01 04/26/05 AMEND CSFB Home Equity Pass-Through Certifi DE 8.01,9.01 06/25/05 CSFB Home Equity Pass-Through Certifi DE 8.01,9.01 05/25/05 AMEND CSFB HOME EQUITY PASS-THROUGH CERTIFI DE 8.01,9.01 06/25/05 CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 06/24/05 CWALT INC 8.01,9.01 05/27/05 CYCO NET INC NV 1.01,3.02,9.01 07/11/05 AMEND DIALOG GROUP INC UT 1.01,2.01,3.02,5.01,9.01 06/30/05 AMEND DIGIMARC CORP DE 8.01 07/05/05 DONEGAL GROUP INC DE 4.01,9.01 02/18/05 DUKE CAPITAL LLC DE 2.01,9.01 07/11/05 DURECT CORP DE 8.01,9.01 07/11/05 DYNACQ HEALTHCARE INC DE 2.02,9.01 07/06/05 Education Realty Trust, Inc. MD 7.01,9.01 07/11/05 EL PASO ELECTRIC CO /TX/ TX 8.01,9.01 07/08/05 ELECTROGLAS INC DE 4.01,9.01 07/11/05 ENDEVCO INC TX 8.01 06/17/05 Energy Transfer Partners, L.P. DE 2.02,7.01,9.01 07/11/05 ENTREE GOLD INC B0 3.02,9.01 07/07/05 ENVIRONMENTAL SOLUTIONS WORLDWIDE INC FL 1.01,3.02 07/05/05 EVERLAST WORLDWIDE INC DE 5.02,9.01 07/07/05 FEI CO OR 2.02,9.01 07/08/05 FIRST FINANCIAL HOLDINGS INC /DE/ DE 7.01,9.01 07/11/05 FIRST LITCHFIELD FINANCIAL CORP DE 8.01,9.01 07/11/05 FIRST REGIONAL BANCORP CA 2.02,8.01,9.01 07/07/05 FOAMEX INTERNATIONAL INC DE 8.01 07/11/05 FRANKLIN COVEY CO UT 8.01 07/05/05 GARUDA CAPITAL CORP NV 3.02,9.01 06/30/05 GENENTECH INC DE 2.02,8.01,9.01 07/11/05 GENERAL MOTORS ACCEPTANCE CORP DE 7.01,9.01 07/11/05 GENERAL MOTORS CORP DE 7.01,9.01 07/11/05 GEORGIA PACIFIC CORP GA 8.01 07/11/05 GLIMCHER REALTY TRUST MD 1.01,7.01,9.01 07/05/05 GLOBAL MATRECHS, INC. DE 1.01,2.03,3.02,9.01 07/05/05 GMACM HOME EQUITY LOAN TRUST 2005-HE2 DE 8.01,9.01 07/11/05 GMX RESOURCES INC OK 7.01,9.01 07/08/05 Grande Communications Holdings, Inc. DE 5.02,9.01 07/05/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 06/30/05 GRIFFIN LAND & NURSERIES INC DE 1.01,2.03 07/07/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 07/07/05 GTC TELECOM CORP NV 1.01,3.02 07/05/05 HALIFAX CORP VA 2.02,9.01 07/11/05 HEALTH ENHANCEMENT PRODUCTS INC NV 1.01,3.02,5.01 07/11/05 HEALTHCARE REALTY TRUST INC MD 4.01 07/11/05 HEI INC MN 1.01,9.01 07/07/05 HELIX TECHNOLOGY CORP DE 1.01,9.01 07/11/05 HEMISPHERX BIOPHARMA INC DE 1.01,3.02 07/08/05 HERCULES TECHNOLOGY GROWTH CAPITAL IN MD 8.01,9.01 06/29/05 HERTZ CORP DE 1.01,1.02,9.01 07/05/05 IKON OFFICE SOLUTIONS INC OH 8.01,9.01 07/11/05 IMS HEALTH INC DE 1.01,8.01,9.01 07/10/05 INDYMAC MBS INC 9.01 07/11/05 INFOCROSSING INC DE 7.01,9.01 07/11/05 INLAND REAL ESTATE CORP MD 8.01,9.01 07/11/05 INTELIDATA TECHNOLOGIES CORP DE 8.01,9.01 07/07/05 INTREPID TECHNOLOGY & RESOURCE INC ID 4.01 07/08/05 INVESTMENT TECHNOLOGY GROUP INC DE 8.01,9.01 07/11/05 INVITROGEN CORP DE 1.01,9.01 07/05/05 IPC ACQUISITION CORP 1.01,9.01 07/06/05 JACKSON HEWITT TAX SERVICE INC DE 8.01,9.01 07/11/05 JACKSONVILLE BANCORP INC IL 2.02,9.01 07/11/05 JETBLUE AIRWAYS CORP DE 8.01 07/08/05 JOHNSTOWN CONSOLIDATED INCOME PARTNER CA 1.01,9.01 07/05/05 JONES APPAREL GROUP INC PA 2.05,9.01 07/11/05 JP MORGAN CHASE COMMERCIAL MORTGAGE S DE 8.01,9.01 07/08/05 KENTUCKY CENTRAL LIFE INSURANCE CO KY 9.01 12/31/04 KERYX BIOPHARMACEUTICALS INC DE 8.01,9.01 07/11/05 KNIGHT CAPITAL GROUP, INC. DE 2.02,4.02,9.01 07/11/05 KOMAG INC /DE/ DE 2.02,9.01 07/11/05 LAKELAND INDUSTRIES INC DE 1.01 07/11/05 LAKES ENTERTAINMENT INC MN 8.01,9.01 07/08/05 LEHMAN ABS CORP BCKD TR CRTS TOYS R U DE 8.01 07/07/05 LIGAND PHARMACEUTICALS INC DE 1.01,9.01 07/11/05 LORAL SPACE & COMMUNICATIONS LTD D0 7.01 07/06/05 MAGNETEK INC DE 2.02 05/04/05 MARCHEX INC DE 2.01,9.01 04/26/05 AMEND MARINE PRODUCTS CORP DE 8.01,9.01 07/11/05 MAVERICK OIL & GAS, INC. 1.02 07/06/05 MAYORS JEWELERS INC/DE DE 1.01,5.02 07/06/05 MEDICAL STAFFING SOLUTIONS INC NV 2.01 07/11/05 MEDIS TECHNOLOGIES LTD DE 4.01,8.01,9.01 08/06/03 METALS USA INC DE 5.02,9.01 07/11/05 MID AMERICA APARTMENT COMMUNITIES INC TN 7.01,9.01 07/11/05 MIVA, INC. DE 8.01,9.01 07/06/05 MIVA, INC. DE 4.01,9.01 07/08/05 MODINE MANUFACTURING CO WI 8.01,9.01 07/11/05 Morningstar, Inc. IL 8.01,9.01 07/08/05 MOTIVE INC DE 2.02,9.01 07/11/05 MOVIE GALLERY INC DE 2.01,9.01 04/27/05 AMEND MSC SOFTWARE CORP DE 1.01,1.02,9.01 07/06/05 Mueller Group, Inc. DE 8.01,9.01 09/23/04 Mueller Water Products, Inc. DE 8.01,9.01 04/29/04 MYLAN LABORATORIES INC PA 2.02,7.01,9.01 07/11/05 NATIONAL ENERGY GROUP INC DE 7.01,8.01,9.01 07/08/05 NATIONAL PROPERTY INVESTORS III CA 1.02 07/05/05 NEIGHBORCARE INC PA 1.01,3.03,9.01 07/06/05 New Century Home Equity Loan Trust 20 2.01,9.01 06/24/05 New Century Home Equity Loan Trust Se DE 9.01 06/24/05 NPS PHARMACEUTICALS INC DE 8.01,9.01 07/11/05 OCCAM NETWORKS INC/DE DE 4.01 06/28/05 OCEAN WEST HOLDING CORP DE 1.01,3.02,9.01 07/01/05 AMEND OneTravel Holdings, Inc. DE 8.01,9.01 07/07/05 Onstream Media CORP FL 1.01,8.01,9.01 07/07/05 ONYX ACCEPTANCE FINANCIAL CORP DE 8.01,9.01 07/11/05 ONYX ACCEPTANCE FINANCIAL CORP DE 8.01,9.01 07/11/05 OPEN TEXT CORP K6 2.02 07/11/05 OXIGENE INC DE 1.01,9.01 07/07/05 PACIFIC FINANCIAL CORP WA 7.01 07/06/05 PACIFIC VEGAS GLOBAL STRATEGIES INC CO 1.01,9.01 07/08/05 Paradigm Oil & Gas, Inc. NV 2.01,4.01,5.02,8.01,9.01 06/18/05 AMEND PARADYNE NETWORKS INC DE 1.01,2.02,9.01 07/11/05 PARK OHIO HOLDINGS CORP OH 7.01,9.01 07/11/05 PARKER HANNIFIN CORP OH 2.05 07/05/05 PAYCHEX INC DE 1.01,5.02 07/11/05 PEOPLES BANCORP INC OH 8.01,9.01 07/11/05 PEOPLES FINANCIAL CORP /MS/ MS 2.02,9.01 07/11/05 PLANTRONICS INC /CA/ DE 1.01 07/10/05 PMA CAPITAL CORP PA 4.01,9.01 07/07/05 POKER COM INC FL 2.03 07/08/05 POPULAR ABS, INC. DE 8.01,9.01 07/07/05 POWER2SHIP INC NV 2.02,7.01,9.01 07/05/05 PPL ELECTRIC UTILITIES CORP PA 2.03 07/11/05 PRESIDENTIAL REALTY CORP/DE/ DE 1.01,9.01 07/07/05 Principal Life Income Fundings Trust DE 8.01,9.01 07/01/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 07/01/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST DE 8.01,9.01 07/01/05 PTS INC/NV/ NV 4.01 06/29/05 QLT INC/BC A1 1.02 07/05/05 Quincy Energy Corp NV 9.01 07/08/05 RAMP CORP DE 5.02 06/30/05 REDENVELOPE INC DE 5.02,9.01 07/08/05 REII INC DE 1.01,2.01,3.02,9.01 07/08/05 REMEDENT, INC. NV 1.01,3.02,9.01 07/06/05 RENAISSANCERE HOLDINGS LTD 8.01,9.01 07/11/05 REPUBLIC BANCORP INC /KY/ KY 1.02,8.01 07/05/05 RESEARCH FRONTIERS INC DE 3.01 07/05/05 RETAIL VENTURES INC OH 1.01,9.01 07/05/05 REYNOLDS AMERICAN INC 1.01,3.03,9.01 07/06/05 ROYAL BODYCARE INC/NV DE 4.01 07/08/05 ROYCE BIOMEDICAL INC NV 8.01,9.01 07/11/05 RPC INC DE 8.01,9.01 07/11/05 SAKS INC TN 2.01,8.01,9.01 07/05/05 SCAN OPTICS INC DE 5.02 07/08/05 SecureLogic Corp NV 7.01,9.01 07/08/05 SEDONA CORP PA 2.03,3.02,9.01 07/01/05 SEQUOIA MORTGAGE TRUST 2004-12 8.01,9.01 06/20/05 Sequoia Mortgage Trust 2005-1 8.01,9.01 06/20/05 Sequoia Mortgage Trust 2005-2 8.01,9.01 06/20/05 Sequoia Mortgage Trust 2005-3 8.01,9.01 06/20/05 SHELLS SEAFOOD RESTAURANTS INC DE 1.01,9.01 06/22/05 SHELTER PROPERTIES VI LIMITED PARTNER CA 1.02 07/05/05 SIERRA PACIFIC RESOURCES /NV/ NV 8.01,9.01 07/05/05 SILICON STORAGE TECHNOLOGY INC CA 8.01 06/30/05 SIRNA THERAPEUTICS INC CO 1.01,9.01 07/05/05 SITEWORKS INC /FL FL 8.01 07/11/05 SMART & FINAL INC/DE DE 2.02 07/11/05 SOMERSET INTERNATIONAL GROUP,INC. DE 7.01 07/11/05 SONOMA VALLEY BANCORP CA 2.02,9.01 07/08/05 SOUTHERN PERU COPPER CORP/ DE 7.01 07/11/05 SPECTRASITE INC DE 8.01,9.01 07/11/05 SPRINT CORP KS 8.01,9.01 07/10/05 SRA INTERNATIONAL INC DE 8.01,9.01 07/05/05 SRA INTERNATIONAL INC DE 1.01 07/07/05 STAAR SURGICAL CO DE 7.01,8.01,9.01 07/05/05 STANDARD MICROSYSTEMS CORP DE 2.02,9.01 06/29/05 STRATS SM TRUST FOR IBM CORP SEC SERI 8.01,9.01 06/29/05 STRATS(SM) Trust For Morgan Stanley S 8.01,9.01 07/01/05 SUNTERRA CORP MD 2.02,2.06,7.01 07/11/05 SYNTHETIC BLOOD INTERNATIONAL INC NJ 3.02,8.01 07/07/05 SYSTEMAX INC DE 4.02,7.01 07/05/05 TECHNOLOGY VISIONS GROUP INC DE 8.01 07/01/05 TEDA TRAVEL GROUP INC DE 8.01 06/30/05 TEGAL CORP /DE/ DE 1.01,9.01 07/05/05 TEGAL CORP /DE/ DE 1.01,3.02,9.01 07/06/05 TEP FUND INC/DE/ NY 4.01,9.01 07/06/05 TEXAS UNITED BANCSHARES INC TX 1.01,5.02,9.01 07/05/05 TRANS WORLD ENTERTAINMENT CORP NY 2.02,9.01 07/07/05 TRANSMONTAIGNE INC DE 8.01,9.01 07/07/05 TRUMP ENTERTAINMENT RESORTS, INC. DE 1.01,5.02,7.01,9.01 07/06/05 UIL HOLDINGS CORP CT 1.01,9.01 07/11/05 UNIPRO FINANCIAL SERVICES INC 1.01,7.01,8.01,9.01 07/11/05 UNITED HERITAGE CORP UT 8.01,9.01 06/27/05 UNITED SECURITY BANCSHARES CA 8.01,9.01 07/11/05 US UNWIRED INC LA 1.01,8.01,9.01 07/10/05 UTEK CORP 8.01,9.01 07/07/05 VALCOM, INC DE 5.02,9.01 07/08/05 VAXGEN INC DE 8.01,9.01 07/11/05 Vivid Learning Systems, Inc. DE 5.02,9.01 07/06/05 VOIP INC 3.03,9.01 07/05/05 WARP TECHNOLOGY HOLDINGS INC NV 1.01,2.03,9.01 07/06/05 WAUSAU PAPER CORP. WI 1.01,9.01 06/28/05 WELLCARE HEALTH PLANS, INC. DE 1.01,8.01,9.01 07/05/05 WINDSWEPT ENVIRONMENTAL GROUP INC DE 1.01,1.02,2.03,3.02, 06/30/05 AMEND 3.03,4.01,5.01,5.02,9.01 Winsted Holdings, Inc. FL 3.03,5.03,9.01 06/23/05 WINWIN GAMING INC DE 1.01,9.01 07/05/05 XTO ENERGY INC DE 1.01 07/05/05 XTRANA INC DE 1.01,9.01 07/06/05 ZIONS BANCORPORATION /UT/ UT 2.02,7.01,8.01 07/08/05