SEC NEWS DIGEST Issue 2005-178 September 15, 2005 RULES AND RELATED MATTERS SEC APPROVES REGULATORY RELIEF AND ASSISTANCE FOR HURRICANE KATRINA VICTIMS On September 15, the Securities and Exchange Commission today an order providing emergency regulatory relief to investors, companies, and securities firms affected by Hurricane Katrina. “Every individual affected by Katrina should know that Uncle Sam is working to help them get access to their savings,” said SEC Chairman Christopher Cox. “The SEC has reached out in the disaster areas to every public company and every investment adviser, in order to solve problems, eliminate regulatory hurdles, and help re-connect them with their customers.” The storm and its aftermath have resulted in a lack of communications, facilities, and available staff and professional advisors that could hamper the efforts of public companies and other persons in the affected areas in their compliance with filing deadlines. In addition, the conditions in the areas affected by Hurricane Katrina, including displacement of hundreds of thousands of individuals and the destruction of property, have prevented and will continue to prevent the delivery of mail to the region. To address compliance issues caused by Hurricane Katrina and its aftermath, the order conditionally exempts affected persons from the requirements of the federal securities laws with regard to the following: · Exchange Act filing requirements for the period from and including August 29, 2005 to October 14, 2005; · Proxy and information statement delivery requirements for companies or other persons attempting to deliver materials to affected areas; · Investment Company Act requirements for the transmittal to shareholders in affected areas of the annual and semi-annual reports of registered investment companies for a 90-day period; · Transfer Agent compliance with Sections 17A and 17(f) of the Exchange Act; and · Auditor independence requirements as they relate to auditors performing bookkeeping services for audit clients. In addition, the Commission has directed the staff to take the following positions under the Exchange Act, the Securities Act and the Investment Advisers Act with regard to issues that may arise commonly for companies and other persons attempting to comply with their obligations under the federal securities laws. · For purposes of the Form S-2 and Form S-3 eligibility (as well as well- known seasoned issuer status, which is based in part on Form S-3 eligibility) of a company relying on the exemptive order, any of that company’s Exchange Act reports that would have been required to be filed during the period from and including August 29, 2005 to October 14, 2005 will be considered to have a due date of October 17, 2005. Such a company will, therefore, be considered: · current in its Exchange Act reports prior to October 17, 2005 if it was current in its Exchange Act reports as of August 28, 2005; and · current in its Exchange Act reports as of October 17, 2005 if it was current in its Exchange Act reports as of August 28, 2005 and it has made any filings required during the period from and including August 29, 2005 to October 14, 2005; · timely in its Exchange Act reports prior to October 17, 2005 if it was timely in its Exchange Act reports as of August 28, 2005; and · timely in its Exchange Act reports as of October 17, 2005 if it was timely in its Exchange Act reports as of August 28, 2005 and it has made any filings required during the period from and including August 29, 2005 to October 14, 2005 on or before October 17, 2005. · For purposes of the Form S-8 eligibility requirements and the current public information eligibility requirements of Rule 144(c), a company relying on the exemptive order will be considered · current in its Exchange Act reports prior to October 17, 2005 if it was current in its Exchange Act reports as of August 28, 2005; and · current in its Exchange Act reports as of October 17, 2005 if it was current in its Exchange Act reports as of August 28, 2005 and it has made any filings required during the period from and including August 29, 2005 to October 14, 2005. · Companies that are provided extended due dates for Exchange Act annual reports or quarterly reports pursuant to the Order will be considered to have a due date of October 17, 2005 for those reports for purposes of Exchange Act Rule 12b-25. As such, those companies will be permitted to rely on Rule 12b-25 where they are unable to file the required reports on or before October 17, 2005. · For a 90 calendar day period beginning on August 29, 2005, a registered open-end investment company and a registered unit investment trust, will be considered to have satisfied the requirements of Section 5(b)(2) of the Securities Act to deliver a statutory prospectus to an investor, provided that: (1) the sale of shares to the investor was not an initial purchase by the investor of shares of the company or unit investment trust; (2) the investor’s mailing address for delivery, as listed in the records of the company or unit investment trust, has a zip code for which the United States Postal Service has suspended mail service, as a result of Hurricane Katrina, of the type or class customarily used by the company or unit investment trust, to deliver statutory prospectuses; and (3) the company, or unit investment trust, or other person promptly delivers the statutory prospectus (a) if requested by the investor, or (b) at the earlier of the end of the 90- day period or the resumption of the applicable mail service. · For a 90 calendar day period beginning on August 29, 2005, a registered investment adviser will be considered to have satisfied the requirements of Section 204 of the Advisers Act and Rule 204-3(c) thereunder to deliver the written disclosure statement required thereunder to its advisory client, provided that: (1) the client’s mailing address for delivery, as listed in the records of the investment adviser, has a zip code for which the United States Postal Service has suspended mail service, as a result of Hurricane Katrina, of the type or class customarily used by the adviser to deliver written disclosure statements; and (2) the investment adviser or other person promptly delivers the written disclosure statement (a) if requested by the client or (b) at the earlier of the end of the 90-day period or the resumption of the applicable mail service. The relief that the Commission is providing today is structured to address the needs of the broadest class of companies and other affected persons. The Commission is aware that some companies and other affected persons will require additional or different assistance in their efforts to comply with the requirements of the federal securities laws. In this regard, the Commission realizes that in a limited number of cases, companies may have difficulty completing their audits or complying with the internal control requirements adopted pursuant to Section 404 of the Sarbanes-Oxley Act of 2002. Commission staff will address these and any disclosure-related issues on a case-by-case basis in light of their fact- specific nature. Any companies, transfer agents, registered investment companies, registered investment advisers, security holders, or other persons requiring additional assistance are encouraged to contact Commission staff for individual relief or interpretive guidance. For this purpose, the Commission has established both telephone and e-mail hotlines to provide immediate responses to questions or to hear from those that want to advise the Commission of their needs. · Telephone calls should be directed to (202) 551-3300. E-mail should be directed to cfhotline@sec.gov. (Rel. 34-52444; Press Rel. 2005-133) COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS CHANGE IN THE MEETING - ADDITIONAL ITEM The following item has been added to the Open Meeting scheduled for Wednesday, September 21, 2005: In addition, the Commission will consider whether to propose interpretive guidance and solicit comment regarding the scope of “brokerage and research services” within Section 28(e) of the Securities Exchange Act of 1934. The interpretive release is designed to provide guidance to securities industry participants on money managers’ use of client commission dollars to pay for research and brokerage services under Section 28(e). The release also reminds industry participants of the statutory requirements for client commission arrangements under Section 28(e). At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact the Office of the Secretary at (202) 551-5400. SEC ADVISORY COMMITTEE AND SEC FORUM ON SMALL BUSINESS PUBLISH AGENDA, IDENTIFY PRESENTERS, FOR SAN FRANCISCO MEETINGS On September 15, the Securities and Exchange Commission’s Advisory Committee on Smaller Public Companies and its Forum on Small Business Capital Formation published the public agenda for their concurrent meetings in San Francisco on September 19 and 20. The agenda includes a luncheon address by SEC Commissioner Paul S. Atkins. It features joint roundtable discussions with presentations by small cap investment managers, venture capitalists and professional service providers to smaller companies, among others. The Forum on Small Business Capital Formation is conducted annually by the SEC under a 1980 Congressional mandate. It provides an opportunity for small business leaders and regulators to meet and discuss ways to improve the regulatory system for capital formation in the small business segment of the economy. The Advisory Committee was established by the SEC to examine the impact of the Sarbanes-Oxley Act and other federal securities laws on smaller public companies. The Committee’s mission is to provide recommendations to the SEC to assure that the costs and burdens of federal securities regulation for smaller companies are commensurate with the benefits to investors and the public. The Committee is expected to present its final report to the Commission in April 2006. The 2005 Forum is being conducted concurrently with the Advisory Committee meeting so that the Forum participants can provide formal input into the deliberations of the Advisory Committee. The SEC is looking to the Advisory Committee for advice in setting regulatory policy for smaller companies. The Advisory Committee’s public agenda for Tuesday, September 20, includes a session dedicated to hearing the recommendations developed by the Forum participants on Monday, September 19. The meetings will be held at the Hyatt at Fisherman’s Wharf Hotel, 555 North Point Street, San Francisco. The public is welcome to attend all meetings of the Advisory Committee, which will be audio webcast on the SEC’s website at www.sec.gov. Registration is required to attend the luncheon and some of the Forum sessions, and also is available on the SEC’s website, Monday, September 19, 2005 8:00 a.m. Welcoming Remarks Alan H. Beller, Director, SEC Division of Corporation Finance 8:15 a.m. Joint Session of SEC Advisory Committee and Forum Presenters: Gerald V. Niesar, Partner, Niesar Curls Bartling LLP, San Francisco, CA Donald C. Reinke, Partner, Reed Smith, Oakland, CA Lynn E. Turner, Professor and Director of The Center for Quality Financial Reporting, Colorado State University, Fort Collins, CO Richard Ueltschy, Executive, Crowe Chizek and Company LLC, Louisville, KY Ann Y. Walker, Partner, Wilson Sonsini Goodrich & Rosati, Palo Alto, CA 10:15 a.m. Break 10:30 a.m. Joint Session of SEC Advisory Committee and Forum Presenters: Chris Ailman, Chief Investment Officer, California State Teachers Retirement System, Sacramento, CA Irwin Federman, General Partner, U.S. Venture Partners, Menlo Park, CA Kenneth Hahn, Senior Vice President, Chief Financial Officer, Borland Software Corporation, Cupertino, CA Bill Hambrecht, Founder, Chairman and Chief Executive Officer, W.R. Hambrecht + Co., San Francisco, CA Jon Hickman, Vice President, Equity Research- Technology, MDB Capital Group LLC, Santa Monica, CA Michael McConnell, Managing Director, Shamrock Capital Advisors, Burbank, CA 12:15 p.m. Luncheon Speaker: SEC Commissioner Paul S. Atkins ************************************************************************ Tuesday, September 20, 2005, Business Meeting of SEC Advisory Committee on Smaller Public Companies 10:15 a.m. Introductory Remarks Jim Thyen and Herb Wander, Co-Chairs 10:30 a.m. Presentation of Recommendations of SEC Forum on Small Business Capital Formation Presenters: Charles L. Bennett, Senior Vice President, Financial Services Practice Group, Intercom Consulting and Federal Systems, Inc., Berwyn, PA Brian T. Borders, Borders Law Group, Washington, DC Ralph V. De Martino, Member, Cozen O’Connor, Washington, DC Lance Jon Kimmel, SEC Law Firm, Los Angeles, CA Marc H. Morgenstern, Managing Partner, Kahn Kleinman, LPA, Cleveland, OH 11:15 a.m. Public Testimony and Discussion of Witness Presentations and Written Statements Witness: Larry E. Rittenberg, Chairman, Committee of Sponsoring Organizations of the Treadway Commission (COSO) 12:00 Noon Reports of Subcommittees Capital Formation Accounting Standards Corporate Governance and Disclosure Internal Control Over Financial Reporting 1:15 p.m. Discussion of Timetable and Next Steps 1:30 p.m. Adjournment (Press Rel. 2005-132) ENFORCEMENT PROCEEDINGS IN THE MATTER OF RAYMOND JAMES FINANCIAL SERVICE, INC. An Administrative Law Judge has issued an Initial Decision in Raymond James Financial Service, Inc., Administrative Proceeding No. 3-11692, against Respondents Raymond James Financial Services, Inc., and J. Stephen Putnam. The Initial Decision finds that Raymond James and Putnam, in violation of Section 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers Act of 1940, failed reasonably to supervise Dennis Herula, with a view to preventing Herula’s violations of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Exchange Act and Rule 10b-5. Raymond James was also found liable for Herula’s violations. Raymond James was ordered to disgorge $5,866.25 and was assessed a civil penalty of $6.9 million. Putnam was suspended from associating with any broker, dealer, or investment adviser in any supervisory capacity for a period of ninety days and assessed a civil penalty of $200,000. (Initial Decision No. 296; File No. 3-11692) MARVIN FRIEDMAN BARRED FROM ASSOCIATION WITH AN INVESTMENT ADVISER On September 14, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 203(f) of the Investment Advisers Act of 1940, Making Findings, and Imposing Remedial Sanctions against Marvin I. Friedman. The Order finds that on Sept. 6, 2005, a final judgment was entered by consent against Friedman, permanently enjoining him from future violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Advisers Act, in the civil action entitled SEC v. Global Money Management, L.P., et al., in the United States District Court for the Southern District of California. The Order further finds that the Commission’s complaint alleged that from 1993 to March 2004, Friedman made material misrepresentations to investors in Global Money Management, a purported hedge fund located in San Diego, Calif. Specifically, the complaint alleged that Friedman misrepresented that the hedge fund held assets ranging from $60 million to over $100 million, even though from at least December 2002 to March 2004, the securities GMM held were worth no more than $11 million; and that Friedman touted his investment experience but did not tell investors about his disciplinary history, including that he had been barred from association with any member of the NASD. The Order bars Friedman from association with any investment adviser. Friedman consented to the issuance of the Order without admitting or denying any of the Commission’s findings. (Rel. IA-2428; File No. 3- 12039) SEC AUTHORIZES PAYMENTS OF THIRD QUARTER ESTIMATED TAXES FROM FAIR FUNDS IN NYSE SPECIALIST CASES AND GIVES ESCROW AGENT STANDING AUTHORITY TO MAKE SUCH PAYMENTS IN THE FUTURE UPON RECEIPT OF ADEQUATE SUPPORTING DOCUMENTATION On September 15, 2005, the Commission issued orders (Orders) authorizing Citizens Bank of Pennsylvania (Citizens Bank), the escrow agent in the New York Stock Exchange (NYSE) specialist cases, to make estimated tax payments out of the Fair Funds established in the matter in satisfaction of each such Fair Fund’s estimated federal tax liability for the third quarter of 2005. The Orders also authorize Citizens Bank, in the future, to pay, upon the timely submission of adequate supporting documentation by the Fund Administrator, Heffler, Radetich & Saitta L.L.P., to the escrow agent and the Commission staff, the estimated tax liability of each Fair Fund by a check drawn on or a wire transfer from such Fair Fund. The Orders stipulate that such estimated tax payments shall come first from any earnings or interest in the relevant Fair Fund, and second, if necessary, from the principal of such Fair Fund. Pursuant to the Commission’s March 30, 2004, and July 26, 2004, orders, the seven NYSE specialist firms – Bear Wagner Specialists LLC; Fleet Specialist, Inc. (now Banc of America Specialist, Inc.); LaBranche & Co. LLC; Spear, Leeds & Kellogg Specialists LLC; Van der Moolen Specialists USA, LLC; Performance Specialist Group LLC; and SIG Specialists, Inc. – were ordered to pay a total of $247,028,778 in disgorgement and civil penalties. Pursuant to the Commission’s October 13, 2004, orders, seven Fair Funds were created – one with respect to the payments made by each specialist firm – and escrow accounts were established for each of the Fair Funds. The October 13, 2004, orders further directed the transfer of funds paid by the NYSE specialist firms into such escrow accounts for investment in short-term U.S. Treasury securities prior to disbursement to injured customers. Each of the Fair Funds has earned income during the first three quarters of 2005. The Orders direct the escrow agent to promptly make a payment to the U.S. Treasury out of the Fair Funds in satisfaction of each Fair Fund’s estimated federal tax liability for the third quarter of 2005. The Orders also authorize Citizens Bank, in the future, to pay, upon the timely submission of adequate supporting documentation by Heffler, Radetich & Saitta L.L.P., to the escrow agent and the Commission staff, the estimated tax liability of each Fair Fund by a check drawn on or a wire transfer from such Fair Fund. (In the Matter of Fleet Specialist, Inc. – Rel. 34-52437; File No. 3-11442; In the Matter of LaBranche & Co. LLC – Rel.34-52441; File No. 11447; In the Matter of Bear Wagner Specialists LLC – Rel. 34-52443; File No. 3-11445; In the Matter of Van der Moolen Specialists USA, LLC – Rel. 34-52437; File No. 3-11449; In the Matter of Spear, Leeds & Kellogg Specialists LLC – Rel. 34-52439; File No. 3-11448; In the Matter of SIG Specialists, Inc. – Rel. 34- 52438; File No. 3-11559; In the Matter of Performance Specialist Group LLC – Rel 34-52440; File No. 3-11558) SEC OBTAINS EMERGENCY RELIEF AGAINST NJ AFFORDABLE HOMES AND WAYNE PUFF; ASSETS FROZEN AND TEMPORARY RECEIVER APPOINTED The Securities and Exchange Commission announced today that it obtained emergency relief in an action to halt fraudulent unregistered offerings of securities and an ongoing Ponzi scheme orchestrated by NJ Affordable Homes Corp. (NJ Affordable) and its owner and president, Wayne Puff (collectively, the Defendants). On Monday, September 12, the United States District Court for the District of New Jersey entered a temporary restraining order that, among other things, froze the Defendants’ assets and appointed a temporary receiver over NJ Affordable. The emergency relief ordered will be in place pending a preliminary injunction hearing scheduled for Oct. 11, 2005. In its enforcement action, the Commission is seeking additional relief, including orders permanently enjoining the Defendants from committing future violations of the federal securities laws, and a final judgment ordering the Defendants to disgorge ill-gotten gains, and assessing civil penalties. The Commission’s complaint alleges that from at least 1999 to the present, NJ Affordable and Puff have sold, in unregistered offerings, at least $40 million in notes to more than 490 investors located throughout the United States. In selling the notes, the Defendants made, and continue to make, materially misleading misrepresentations and omissions concerning investment risk and the nature of NJ Affordable’s business. The Commission alleges that NJ Affordable and Puff guaranteed investors high rates of return, between 15% and 20%, based on promises that NJ Affordable and Puff would use the investors’ money to fund the purchase, renovation, and resale of real property. The Defendants failed to disclose to investors that they could not pay such high rates of return, are funding payments to existing investors by soliciting new investor money, and are generating fictitious revenue by selling their properties to insiders, investors, and affiliated entities. Moreover, the Commission alleges that NJ Affordable and Puff failed to tell investors that the investment is not as secure as promised because NJ Affordable and Puff routinely inflate the value of the property upon which NJ Affordable granted mortgage interests. The complaint charges NJ Affordable and Puff with violating Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. [SEC v. NJ Affordable Homes Corp. and Wayne Puff, Civil Action No. 2:05-CV-04403, JLL, D.N.J.] (LR-19377) INVESTMENT COMPANY ACT RELEASES APPLIED MATERIALS, INC. A notice has been issued giving interested persons until Oct. 11, 2005, to request a hearing on an application filed by Applied Materials, Inc. for an order under Section 3(b)(2) of the Investment Company Act declaring applicant to be primarily engaged in a business other than that of investing, reinvesting, owning, holding or trading in securities. (Rel. IC-27064 – September 13) PETER KIEWIT SONS’, INC. AND KIEWIT INVESTMENT FUND LLP A notice has been issued giving interested persons until Oct. 11, 2005, to request a hearing on an application filed by Peter Kiewit Sons’, Inc. and Kiewit Investment Fund LLLP for an order under Section 6(b) of the Investment Company Act for an exemption from Section 15(a) of the Act and the rules and regulations thereunder. The order would permit the board of directors of an employees’ securities company as defined in Section 2(a)(13) of the Act to enter into and materially amend investment advisory contracts without the approval of holders of the company’s outstanding voting securities. (Rel. IC-27066 – September 14) SELF REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the Boston Stock Exchange relating to the Exchange’s transaction fees and Tape A revenue sharing program for electronically routed cross trades (SR-BSE-2005-38) 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 September 19. (Rel. 34-52412) The Depository Trust Company filed a proposed rule change (SR-DTC-2005- 11) under Setion 19(b)(1) of the Exchange Act, which proposed rule change became effective upon filing, to establish an insurance program as part of the Profile Modification System feature of its Direct Registration program. Publication of the proposal is expected in the Federal Register during the week of September 19. (Rel. 34-52422) A proposed rule change filed by the Chicago Board Options Exchange (SR- CBOE-2005-76) relating to extending the duration of CBOE Rule 6.45A(b) pertaining to orders represented in open outcry 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 September 19. (Rel. 34-52423) A proposed rule change (SR-NASD-2005-103) filed by NASD relating to technical changes to NASD Rule 3110 and IM-3110 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 September 19. (Rel. 34-52431) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change submitted under Rule 19b-4 under the Securities Exchange Act of 1934 by the New York Stock Exchange (SR-NYSE-2005-54) to amend NYSE Rule 123C (Market on the Close Policy and Expiration Procedures) to eliminate the requirement to publish pre-opening Market order imbalances on Expiration Fridays. Publication of the order is expected in the Federal Register during the week of September 19. (Rel. 34-52421) PROPOSED RULE CHANGES The International Securities Exchange filed a proposed rule change (SR- ISE-2005-42) and Amendment No. 1 thereto under Rule 19b-4 of the Securities and Exchange Act of 1934 relating to the definition of Firm Customer Quote Size in the Linkage Plan. Publication of the proposal is expected in the Federal Register during the week of September 19. (Rel. 34-52410) The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE- 2005-68) under Rule 19b-4 of the Securities and Exchange Act of 1934 relating to the definition of Firm Customer Quote Size in the Linkage Plan. Publication of the proposal is expected in the Federal Register during the week of September 19. (Rel. 34-52424) The Philadelphia Stock Exchange filed a proposed rule change (SR-Phlx- 2005-27) and Amendment No. 1 thereto under Rule 19b-4 of the Securities and Exchange Act of 1934 relating to the modification of the definition of Firm Customer Quote Size and the removal of certain restrictions on sending secondary P/A Orders under the Linkage Plan. Publication of the proposal is expected in the Federal Register during the week of September 19. (Rel. 34-52425) The Pacific Exchange filed a proposed rule change (SR-PCX-2005-104) under Rule 19b-4 of the Securities and Exchange Act of 1934 relating to the definition of Firm Customer Quote Size and the removal of certain restrictions on sending secondary Principal Acting as Agent Orders pursuant to the Linkage Plan. Publication of the proposal is expected in the Federal Register during the week of September 19. (Rel. 34- 52427) The American Stock Exchange filed a proposed rule change (SR-Amex-2005- 047) and Amendment No. 1 thereto under Rule 19b-4 of the Securities and Exchange Act of 1934 relating to the definition of Firm Customer Quote Size and the removal of certain restrictions on sending Principal Acting as Agent Orders (P/A) through the Linkage. Publication of the proposal is expected in the Federal Register during the week of September 19. (Rel. 34-52428) The Boston Stock Exchange filed a proposed rule change (SR-BSE-2005-39) under Rule 19b-4 of the Securities and Exchange Act of 1934 relating to the definition of Firm Customer Quote Size and limitations on sending of multiple P/A Orders on the Boston Options Exchange. Publication of the proposal is expected in the Federal Register during the week of September 19. (Rel. 34-52429) Pursuant to Rule 19b-4 under the Securities Exchange Act of 1934, the New York Stock Exchange has filed a proposed rule change (SR-NYSE-2005- 62) to add Exchange Rule 123G prohibiting trade shredding. Publication of the proposal is expected in the Federal Register during the week of September 19. (Rel. 34-52435) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change filed by the Boston Stock Exchange. (SR-BSE-2005-21) proposing to transfer a portion of its ownership interest in the Boston Options Exchange Facility. Publication of the notice in the Federal Register is expected during the week of September 19. (Rel. 34-52404) The Commission approved a proposed rule change (SR-Amex-2005-046) and Amendment No. 1 thereto, submitted under Section 19(b)(1) of the Securities Exchange Act of 1934 by the American Stock Exchange to amend the Exchange’s trade-through and locked markets rules. Publication of the approval order is expected in the Federal Register during the week of September 19. (Rel 34-52414) The Commission approved a proposed rule change (SR-BSE-2005-29) submitted under Section 19(b)(1) of the Securities Exchange Act of 1934 by the Boston Stock Exchange to amend the Exchange’s trade-through and locked markets rules. Publication of the approval order is expected in the Federal Register during the week of September 19. (Rel 34-52415) The Commission approved a proposed rule change (SR-Phlx-2005-26) and Amendment No. 1 thereto, submitted under Section 19(b)(1) of the Securities Exchange Act of 1934 by the Philadelphia Stock Exchange to amend the Exchange’s trade-through and locked markets rules. Publication of the approval order is expected in the Federal Register during the week of September 19. (Rel 34-52416) The Commission approved a proposed rule change (SR-PCX-2005-59) and Amendment Nos. 1 and 3 thereto, submitted under Section 19(b)(1) of the Securities Exchange Act of 1934 by the Pacific Exchange to amend the Exchange’s trade-through and locked markets rules. Publication of the approval order is expected in the Federal Register during the week of September 19. (Rel 34-52417) The Commission approved a proposed rule change (SR-ISE-2005-33) submitted under Section 19(b)(1) of the Securities Exchange Act of 1934 by the International Securities Exchange to amend the Exchange’s trade- through and locked markets rules. Publication of the approval order is expected in the Federal Register during the week of September 19. (Rel 34-52418) The Commission approved a proposed rule change (SR-CBOE-2005-51) and Amendment No. 1 thereto, submitted under Section 19(b)(1) of the Securities Exchange Act of 1934 by the Chicago Board Options Exchange to amend the Exchange’s trade-through and locked markets rules. Publication of the approval order is expected in the Federal Register during the week of September 19. (Rel 34-52419) ABROGATION OF PROPOSED RULE CHANGE The Commission ordered the summary abrogation of a proposed rule change (SR-NASD-2005-093) submitted by NASD under Rule 19b-4 of the Securities Exchange Act of 1934 relating to the re-adoption of Rule 3370. Publication is expected in the Federal Register during the week of September 19. (Rel. 34-52426) 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 FX ENERGY INC, 3006 HIGHLAND DR, STE 206, SALT LAKE CITY, UT, 84106, 801-486-5555 - 1,000,000 ($11,570,000.00) Equity, (File 333-128299 - Sep. 14) (BR. 04A) S-4 Chaparral Steel CO, 300 WARD ROAD, MIDLOTHIAN, TX, 76065, 972-775-8241 - 0 ($300,000,000.00) Equity, (File 333-128300 - Sep. 14) (BR. 06B) S-8 CATALYST LIGHTING GROUP INC, 8450 EAST CRESCENT PARKWAY, SUITE 100, GREENWOOD VILLAGE, CO, 80111, 7208890133 - 1,500,000 ($1,196,697.20) Equity, (File 333-128301 - Sep. 14) (BR. 02C) S-1 Titanium Group LTD, 4/F, BOCG INSURANCE TOWER, 134-136 DES VOEUX CENTRAL, HONG KONG, K3, NONE, 852-3427-3177 - 9,956,000 ($1,991,200.00) Equity, (File 333-128302 - Sep. 14) (BR. 03) S-8 MIDDLEBY CORP, 1400 TOASTMASTER DRIVE, ELGIN, IL, 60120, 8477413300 - 0 ($65,148,434.18) Equity, (File 333-128304 - Sep. 14) (BR. 06A) SB-2 CORNERSTONE BANCORP/SC, PO BOX 428, EASLEY, SC, 29641, 8643061444 - 445,000 ($6,007,500.00) Equity, (File 333-128305 - Sep. 14) (BR. 07B) S-8 HORIZON OFFSHORE INC, HORIZON OFFSHORE INC, 2500 CITY WEST BLVD., STE. 2200, HOUSTON, TX, 77042, 7133612600 - 70,000,000 ($35,700,000.00) Equity, (File 333-128306 - Sep. 14) (BR. 04C) SB-2 CONSPIRACY ENTERTAINMENT HOLDINGS INC, 350 SOUTH 400 EAST, SUITE 105, SALT LAKE CITY, UT, 84111, 8015326202 - 61,850,000 ($2,133,825.00) Equity, (File 333-128307 - Sep. 14) (BR. 09A) S-8 FIRST FEDERAL BANC OF THE SOUTHWEST INC, 300 N PENNSYLVANIA AVE, ROSWELL, NM, 88201, 5056226201 - 307,560 ($3,562,630.00) Equity, (File 333-128308 - Sep. 14) (BR. 07) S-8 PRB Gas Transportation, Inc., 1875 LAWRENCE STREET, SUITE 450, DENVER, CO, 80202, (303) 308-1330 - 746,689 ($5,338,826.35) Equity, (File 333-128309 - Sep. 14) (BR. 02) S-3 IMMUNOMEDICS INC, 300 AMERICAN RD, MORRIS PLAINS, NJ, 07950, 9736058200 - 0 ($46,251,869.00) Other, (File 333-128310 - Sep. 14) (BR. 01A) S-8 NDS GROUP PLC, ONE LONDON ROAD, STAINES, MIDDLESEX, X0, TW18 4EX, 011 44 208 476 8000 - 4,000,000 ($141,240,000.00) Equity, (File 333-128311 - Sep. 14) (BR. 03A) S-8 LIFECORE BIOMEDICAL INC, 3515 LYMAN BLVD, CHASKA, MN, 55318-3051, 6123684300 - 0 ($11,680,000.00) Equity, (File 333-128312 - Sep. 14) (BR. 01B) SB-2 UROPLASTY INC, 2718 SUMMER STREET NE, MINNEAPOLIS, MN, 55413, 6123781180 - 0 ($1,812,436.00) Equity, (File 333-128313 - Sep. 14) (BR. 10C) SB-2 OCEAN WEST HOLDING CORP, 15991 REDHILL AVENUE, TUSTIN, CA, 92780, 7145445300 - 18,647,276 ($31,700.37) Equity, (File 333-128314 - Sep. 14) (BR. 07A) S-8 EMC INSURANCE GROUP INC, 717 MULBERRY ST, DES MOINES, IA, 50309, 5152802902 - 1,000,000 ($17,960,000.00) Equity, (File 333-128315 - Sep. 14) (BR. 01C) S-3 NUVELO INC, 675 ALMANOR AVE, SUNNYVALE, CA, 94085, 4082154000 - 8,425,000 ($82,565,000.00) Equity, (File 333-128316 - Sep. 14) (BR. 01B) S-3 MARCHEX INC, 413 PINE STREET, SUITE 500, SEATTLE, WA, 98101, 206-774-5000 - 0 ($14,290,984.00) Equity, (File 333-128317 - Sep. 14) (BR. 08) F-6 Universal Holdings LTD, UNIT 4306-07, FAR EAST FINANCE CENTRE, 16 HARCOURT ROAD, ADMIRALTY, HONG KONG, K3, 00000, 852-2151-3232 - 50,000,000 ($2,500,000.00) ADRs/ADSs, (File 333-128318 - Sep. 14) (BR. ) S-8 ESCHELON TELECOM INC, 730 SECOND AVE S., SUITE 12001, MINNEAPOLIS, MN, 55402, 6123764400 - 0 ($21,303,002.70) Equity, (File 333-128319 - Sep. 14) (BR. 11B) S-8 AVID TECHNOLOGY INC, METROPOLITAN TECHNOLOGY PARK, ONE PARK WEST, TEWKSBURY, MA, 01876, 9786406789 - 0 ($132,990,000.00) Equity, (File 333-128320 - Sep. 14) (BR. 10A) SB-2 IN VERITAS MEDICAL DIAGNOSTICS, INC., THE GREEN HOUSE, BEECHWOOD BUSINESS PARK NORTH, INVERNESS - SCOTLAND, L2, 1V2 3BL, 011 44-1463-667-347 - 62,642,963 ($15,660,740.75) Equity, (File 333-128321 - Sep. 14) (BR. 10B) S-3 PEREGRINE PHARMACEUTICALS INC, 14282 FRANKLIN AVE, TUSTIN, CA, 92780, 7145086000 - 12,000,000 ($13,260,000.00) Equity, (File 333-128322 - Sep. 14) (BR. 01B) SB-2 CHINA MOBILITY SOLUTIONS, INC. (formerly Xin Net Corp.), SUITE 900, 789 WEST PENDER ST, VANCOUVER, A1, V6C 1H2, 604-632-9638 - 36,893,030 ($21,029,027.00) Equity, (File 333-128323 - Sep. 14) (BR. 03B) S-8 SUN MICROSYSTEMS, INC., 4150 NETWORK CIRCLE, SANTA CLARA, CA, 95054, 6509601300 - 12,538,034 ($66,576,960.54) Equity, (File 333-128324 - Sep. 14) (BR. 03B) S-8 SUN MICROSYSTEMS, INC., 4150 NETWORK CIRCLE, SANTA CLARA, CA, 95054, 6509601300 - 61,175,077 ($157,609,389.79) Equity, (File 333-128325 - Sep. 14) (BR. 03B) S-1 ACCURIDE CORP, ACCURIDE, 7140 OFFICE CIRCLE, EVANSVILLE, IN, 47715, 8129625000 - 0 ($114,712,500.00) Equity, (File 333-128327 - Sep. 14) (BR. 05A) 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: . NAME OF ISSUER CODE DATE COMMENT 21ST CENTURY HOLDING CO FL 7.01,9.01 09/13/05 A21 INC TX 3.02,8.01 09/08/05 ABERDENE MINES LTD 3.02 09/14/05 ABFC C-BASS Mortgage Loan Asset-Backe DE 8.01,9.01 08/30/05 ABLE ENERGY INC DE 1.01 09/08/05 ABRAXAS PETROLEUM CORP NV 7.01,9.01 09/14/05 ABRAXAS PETROLEUM CORP NV 7.01,9.01 09/14/05 ABRAXAS PETROLEUM CORP NV 1.01,7.01,9.01 09/14/05 ACADIA PHARMACEUTICALS INC DE 7.01 09/14/05 ACCENTURE LTD 8.01 09/14/05 ACCESS PHARMACEUTICALS INC DE 1.01,7.01 09/14/05 ACCUPOLL HOLDING CORP NV 1.01,3.02,9.01 09/02/05 ACE Securities Corp Home Equity Loan DE 2.01,9.01 09/14/05 ACTIVANT SOLUTIONS INC /DE/ DE 7.01,9.01 09/14/05 ADVANCED ENVIRONMENTAL RECYCLING TECH DE 5.02,9.01 09/14/05 AEP INDUSTRIES INC DE 2.02,9.01 09/14/05 AFFILIATED COMPUTER SERVICES INC DE 1.01 09/09/05 AGILENT TECHNOLOGIES INC DE 1.01,9.01 09/08/05 ALASKA AIR GROUP INC DE 1.01,5.02,9.01 09/09/05 ALASKA AIRLINES INC AK 1.01,5.02,9.01 09/09/05 Aleris International, Inc. DE 7.01,9.01 09/14/05 ALIGN TECHNOLOGY INC DE 1.02,8.01,9.01 09/13/05 ALLIANCE CAPITAL MANAGEMENT HOLDING L DE 7.01,9.01 09/13/05 ALLIANCE CAPITAL MANAGEMENT L P DE 7.01,9.01 09/13/05 ALONG MOBILE TECHNOLOGY INC. 5.02 09/08/05 ALTERNATIVE LOAN TRUST 2005-43 8.01,9.01 08/26/05 Alternative Loan Trust 2005-44 8.01,9.01 08/30/05 Alternative Loan Trust 2005-45 8.01,9.01 08/30/05 ALTERNATIVE LOAN TRUST 2005-J10 9.01 08/30/05 Alternative Loan Trust 2005-J4 8.01,9.01 05/27/05 AMERICAN EXPRESS CO NY 7.01 09/14/05 AMERICAN FORTUNE HOLDINGS CORP DE 4.01,9.01 09/15/04 AMERICAN RETIREMENT CORP TN 1.01 09/08/05 AMERICAN TECHNICAL CERAMICS CORP DE 8.01,9.01 09/09/05 AMISTAR CORP CA 7.01,9.01 09/12/05 ANGELICA CORP /NEW/ MO 7.01,9.01 09/14/05 ANTHRACITE CAPITAL INC MD 5.02 09/13/05 APOLLO RESOURCES INTERNATIONAL INC UT 8.01 09/14/05 APPLIED SIGNAL TECHNOLOGY INC CA 9.01 07/01/05 AMEND ARROW ELECTRONICS INC NY 1.01,9.01 09/14/05 AUTO UNDERWRITERS OF AMERICA, INC. CA 3.02 09/13/05 AUTOBYTEL INC DE 1.01,9.01 09/08/05 AVANEX CORP DE 5.02 09/08/05 AVENUE ENTERTAINMENT GROUP INC /DE/ DE 5.02 09/07/05 AXA FINANCIAL INC DE 1.01,7.01,9.01 09/14/05 Banc of America Alternative Loan Trus DE 8.01,9.01 08/30/05 Banc of America Funding Corp. 2005-F DE 8.01,9.01 08/30/05 Banc of America Mortgage Securities M DE 8.01,9.01 08/30/05 BASSETT J R OPTICAL INC UT 4.01,9.01 08/08/05 Baymark Technologies, Inc. UT 5.02,5.03,8.01,9.01 09/08/05 BECTON DICKINSON & CO NJ 8.01 09/14/05 BEHRINGER HARVARD SHORT TERM OPPORTUN TX 2.03,9.01 09/14/05 BENTLEY COMMERCE CORP FL 5.02,7.01,9.01 09/13/05 BFC FINANCIAL CORP FL 7.01 09/12/05 BILL BARRETT CORP 1.01,5.02 09/14/05 BIMINI MORTGAGE MANAGEMENT INC MD 7.01,9.01 09/13/05 BOOKHAM, INC. DE 8.01,9.01 09/13/05 BOOKHAM, INC. DE 8.01 09/13/05 BOOKS A MILLION INC DE 7.01 09/09/05 BRADY CORP WI 2.02,9.01 09/14/05 BRUSH ENGINEERED MATERIALS INC 7.01,9.01 09/14/05 BSD MEDICAL CORP DE 2.02,9.01 09/13/05 BUILDING MATERIALS HOLDING CORP DE 8.01,9.01 09/12/05 BULLDOG TECHNOLOGIES INC NV 7.01,9.01 09/14/05 BUTLER NATIONAL CORP DE 2.02,8.01,9.01 09/14/05 C&D TECHNOLOGIES INC DE 1.01,1.02 09/08/05 CABCO TRUST FOR J.C. PENNEY DEBENTURE DE 8.01,9.01 09/01/05 CARRIER ACCESS CORP DE 2.02,4.01,9.01 09/09/05 CARVER BANCORP INC DE 7.01,9.01 09/13/05 AMEND CASCADE CORP OR 2.02,9.01 09/08/05 CELGENE CORP /DE/ DE 8.01,9.01 09/14/05 CENTRAL PARKING CORP TN 8.01,9.01 09/14/05 Chartwell International, Inc. NV 1.01,2.02,5.02,9.01 09/08/05 AMEND CHECKERS DRIVE IN RESTAURANTS INC /DE DE 8.01,9.01 09/13/05 CHEESECAKE FACTORY INCORPORATED DE 7.01,9.01 09/13/05 CHINA PRINTING, INC. NV 4.01 09/14/05 CHURCH & DWIGHT CO INC /DE/ DE 8.01,9.01 09/14/05 CITIGROUP INC DE 9.01 09/14/05 Citigroup Mortgage Loan Trust, Series 9.01 08/29/05 CITIZENS COMMUNITY BANCORP 1.01 09/09/05 CLEVELAND CLIFFS INC OH 8.01 09/13/05 CLOROX CO /DE/ DE 5.02 09/13/05 COAST FINANCIAL HOLDINGS INC 1.01,9.01 09/09/05 COEUR D ALENE MINES CORP ID 8.01,9.01 09/13/05 COLLINS INDUSTRIES INC MO 2.02,9.01 09/14/05 COMARCO INC CA 2.02,9.01 09/14/05 COMPETITIVE TECHNOLOGIES INC DE 8.01,9.01 09/14/05 CONSTAR INTERNATIONAL INC DE 8.01,9.01 09/14/05 COOLSAVINGS INC DE 8.01,9.01 09/14/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 9.01 09/14/05 CWABS Inc. Asset-Backed Certificates DE 8.01,9.01 08/30/05 CWABS Inc. Asset-Backed Certificates DE 9.01 08/30/05 CYTOGEN CORP DE 7.01,9.01 09/13/05 CYTOMEDIX INC DE 7.01,9.01 09/13/05 CYTYC CORP DE 8.01,9.01 09/08/05 D&E COMMUNICATIONS INC PA 7.01,9.01 09/14/05 DCI USA, INC DE 8.01 09/07/05 DELCATH SYSTEMS INC DE 3.02,9.01 09/09/05 DELTA FINANCIAL CORP DE 2.03,9.01 09/13/05 DELTA PETROLEUM CORP/CO CO 2.02,5.03,8.01,9.01 09/13/05 Deutsche Alt-A Securities, Inc. Mortg 2.01,8.01,9.01 08/29/05 Diamond Foods Inc DE 7.01,9.01 09/14/05 DIAMONDCLUSTER INTERNATIONAL INC DE 5.02 09/13/05 DONALDSON CO INC DE 2.02,9.01 09/14/05 DUKE CAPITAL LLC DE 2.05,2.06,9.01 09/14/05 DUNE ENERGY INC DE 8.01,9.01 09/12/05 DYNAMIC HEALTH PRODUCTS INC FL 2.01,7.01,9.01 10/01/04 AMEND EAST DELTA RESOURCES CORP. DE 4.02,9.01 07/21/05 AMEND EDGETECH SERVICES INC NV 4.01 09/14/05 EDUCATION MANAGEMENT CORPORATION 5.02,9.01 09/08/05 Education Realty Trust, Inc. MD 1.01,7.01,9.01 09/14/05 EFUNDS CORP DE 2.01,9.01 07/01/05 AMEND ENCYSIVE PHARMACEUTICALS INC DE 8.01,9.01 09/14/05 ENTREE GOLD INC A1 8.01 09/09/05 ENVIRONMENTAL POWER CORP DE 1.01,9.01 09/12/05 ENVIRONMENTAL TECTONICS CORP PA 1.01,7.01 09/13/05 EPIX Pharmaceuticals, Inc. 8.01,9.01 09/14/05 EQUITY ONE INC MD 8.01,9.01 09/14/05 AMEND EUROSOFT CORP FL 5.02 09/12/05 EXABYTE CORP /DE/ DE 1.01 09/14/05 EXELON CORP PA 8.01 09/12/05 EXIDE TECHNOLOGIES DE 8.01,9.01 08/30/05 FBR Securitization, Inc. 8.01,9.01 09/12/05 FC BANC CORP OH 3.02 09/09/05 FEDDERS CORP /DE DE 1.01,7.01,9.01 09/13/05 Feldman Mall Properties, Inc. MD 2.01,9.01 06/29/05 AMEND FIBERMARK INC DE 8.01,9.01 09/14/05 FIFTH THIRD BANCORP OH 7.01,9.01 09/14/05 FIFTH THIRD BANCORP OH 7.01,9.01 09/14/05 FINANCIAL INDUSTRIES CORP TX 4.01,9.01 09/08/05 FINANCIAL INSTITUTIONS INC NY 1.01,9.01 09/07/05 FIRST BANCORP /NC/ NC 5.02,9.01 09/13/05 First Federal of Northern Michigan Ba 8.01,9.01 09/13/05 First Franklin Mortgage Loan Trust, S DE 2.01,9.01 08/26/05 AMEND FIRST MIDWEST BANCORP INC DE 7.01,9.01 09/14/05 FIRSTBANK CORP MI 8.01,9.01 09/13/05 FLEETWOOD ENTERPRISES INC/DE/ DE 2.02,9.01 09/08/05 FLOWSERVE CORP NY 1.02 09/12/05 FOODARAMA SUPERMARKETS, INC. NJ 2.02 07/30/05 FOXHOLLOW TECHNOLOGIES, INC. DE 1.01,9.01 09/14/05 FRONTIER FINANCIAL CORP /WA/ WA 1.01,7.01,9.01 09/12/05 GENWORTH FINANCIAL INC DE 8.01,9.01 09/14/05 GEOGLOBAL RESOURCES INC DE 9.01 09/13/05 Georgetown Bancorp, Inc. X1 5.02,9.01 09/12/05 AMEND Global Cash Access, Inc. DE 1.01,9.01 09/12/05 GLOBIX CORP DE 7.01,9.01 09/13/05 GOODYS FAMILY CLOTHING INC /TN TN 8.01,9.01 09/13/05 GREAT WALL ACQUISITION CORP DE 1.01,7.01,9.01 09/13/05 GREY WOLF INC TX 1.01,3.03,9.01 09/13/05 GTX INC /DE/ DE 8.01,9.01 09/14/05 H&R BLOCK INC MO 1.01 09/08/05 HANCOCK HOLDING CO MS 8.01,9.01 09/13/05 HARRAHS ENTERTAINMENT INC DE 8.01,9.01 09/14/05 HCC INSURANCE HOLDINGS INC/DE/ DE 8.01 09/14/05 HECLA MINING CO/DE/ DE 1.01,2.03,9.01 09/12/05 HERTZ CORP DE 8.01 09/12/05 HOLLY CORP DE 7.01,9.01 09/14/05 HOME DEPOT INC DE 1.01,1.02 09/08/05 HomeBanc Mortgage Trust 2005-4 DE 8.01 08/30/05 HRPT PROPERTIES TRUST MD 5.03,8.01,9.01 09/12/05 HUDSON CITY BANCORP INC DE 7.01,9.01 09/14/05 HyperSpace Communications, Inc. CO 2.02,8.01,9.01 09/13/05 I2 TELECOM INTERNATIONAL INC WA 1.01,3.02,5.02,9.01 09/08/05 IMAGE ENTERTAINMENT INC CA 7.01,8.01,9.01 09/09/05 IMS HEALTH INC DE 8.01 09/09/05 IndyMac Indx Mortgage Loan Trust 2005 8.01,9.01 06/06/05 INFOUSA INC DE 8.01,9.01 09/12/05 INLAND RETAIL REAL ESTATE TRUST INC MD 5.03,9.01 09/12/05 INNOVATION HOLDINGS NV 1.03 07/13/05 INSIGNIA SOLUTIONS PLC 5.02 09/08/05 INSPIRE PHARMACEUTICALS INC DE 5.05 09/08/05 INTEGRATED ELECTRICAL SERVICES INC DE 1.01,7.01,9.01 09/09/05 INTERNATIONAL MICROCOMPUTER SOFTWARE CA 9.01 07/01/05 AMEND INTERNATIONAL PAPER CO /NEW/ NY 7.01,9.01 09/14/05 INYX INC NV 1.01,7.01,9.01 09/08/05 ISTA PHARMACEUTICALS INC DE 1.01,9.01 09/08/05 ITT EDUCATIONAL SERVICES INC DE 1.01,9.01 09/12/05 JAG MEDIA HOLDINGS INC NV 8.01,9.01 09/09/05 JAKKS PACIFIC INC DE 8.01 09/14/05 JANUS CAPITAL GROUP INC DE 7.01 09/14/05 JP MORGAN CHASE COMMERCIAL MORTGAGE S DE 8.01,9.01 09/09/05 K&F Industries Holdings, Inc. 5.02,9.01 09/08/05 KINDRED HEALTHCARE, INC DE 7.01,9.01 09/13/05 LAFARGE NORTH AMERICA INC MD 1.01,9.01 09/12/05 LAMSON & SESSIONS CO OH 2.02,9.01 09/14/05 LEFT RIGHT MARKETING TECHNOLOGY INC DE 5.02 06/30/05 LEHMAN ABS CORP AT&T WIRELESS SERV NO DE 8.01,9.01 09/01/05 LEHMAN ABS CORP BCKD TR CRTS CORN DB DE 8.01,9.01 09/01/05 LEHMAN ABS CORP BCKD TR CRTS TOYS R U DE 8.01,9.01 09/01/05 LEHMAN ABS CORP COR BK TR CER CORN DE DE 8.01,9.01 09/01/05 LEHMAN ABS CORP DAIMLERCHRYSLER DEBEN DE 8.01,9.01 09/01/05 LEHMAN ABS CORP KINDER MORGAN DEBEN B DE 8.01,9.01 09/01/05 LEHMAN BROTHERS HOLDINGS INC DE 2.02,9.01 09/14/05 LIFE USA INC CO 1.01,2.01,3.02,5.01,5.02,9.0109/13/05 Long Beach Mortgage Loan Trust 2005-W DE 2.01,9.01 08/30/05 M I HOMES INC OH 7.01,9.01 09/14/05 MACATAWA BANK CORP MI 5.02,9.01 09/09/05 MAGNUS INTERNATIONAL RESOURCES, INC. NV 3.02 09/06/05 MARCHEX INC DE 8.01,9.01 09/14/05 MCDONALDS CORP DE 8.01,9.01 09/09/05 MCDONALDS CORP DE 5.02,9.01 09/12/05 MEDIALINK WORLDWIDE INC DE 1.01,5.02,9.01 09/14/05 MELLON BANK N A MA 8.01,9.01 09/09/05 MELLON FINANCIAL CORP PA 8.01 09/08/05 MEREDITH CORP IA 9.01 08/14/05 AMEND MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 08/30/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 08/30/05 METALLINE MINING CO NV 3.03,5.03,9.01 09/11/05 MIDWESTONE FINANCIAL GROUP INC IA 8.01,9.01 09/13/05 MONSTER WORLDWIDE INC DE 1.01,9.01 09/08/05 MQ ASSOCIATES INC 2.02 09/14/05 NANOSENSORS INC 4.01,9.01 08/18/05 AMEND NATIONAL BEVERAGE CORP DE 2.02,9.01 09/13/05 NETGURU INC DE 3.01 09/08/05 NETSOL TECHNOLOGIES INC NV 2.02 09/14/05 NICOR INC IL 2.03 09/13/05 NISSAN AUTO RECEIVABLES 2005-C OWNER DE 1.01,9.01 09/08/05 NORTEL NETWORKS CORP 1.01 09/08/05 NORTEL NETWORKS LTD 1.01 09/08/05 NORTHERN ILLINOIS GAS CO /IL/ /NEW/ IL 2.03 09/13/05 NOVASTAR FINANCIAL INC MD 8.01,9.01 09/14/05 NTS REALTY HOLDINGS LP DE 8.01,9.01 09/13/05 NUCO2 INC /FL FL 7.01,9.01 09/13/05 OCA, INC. / DE / DE 5.02 09/08/05 OCCAM NETWORKS INC/DE DE 1.01,3.02,9.01 09/12/05 OFFICE DEPOT INC DE 1.01,9.01 09/09/05 OHIO CASUALTY CORP OH 8.01,9.01 09/14/05 OLD DOMINION ELECTRIC COOPERATIVE VA 5.02 09/13/05 OMNOVA SOLUTIONS INC OH 2.02,9.01 09/13/05 ONEOK INC /NEW/ OK 1.01,2.03 09/14/05 ONESOURCE TECHNOLOGIES INC DE 2.04,4.02,5.02,9.01 09/09/05 PATRICK INDUSTRIES INC IN 1.01,3.03,5.02,7.01,9.01 09/12/05 PERRIGO CO MI 1.01,9.01 09/10/05 PETROLEUM HELICOPTERS INC LA 8.01,9.01 09/14/05 PHOENIX FOOTWEAR GROUP INC DE 2.01,9.01 06/28/05 AMEND Pike Electric CORP 2.02,9.01 09/14/05 PINNACLE ENTERTAINMENT INC DE 4.01,9.01 08/09/05 POWER2SHIP INC NV 7.01,9.01 09/13/05 Prescient Applied Intelligence, Inc. DE 3.02,9.01 09/08/05 Prescient Applied Intelligence, Inc. DE 1.01,3.02,9.01 05/04/05 AMEND PRINCIPAL LIFE INSURANCE CO IA 9.01 09/09/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/09/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/09/05 PROCTER & GAMBLE CO OH 7.01 09/14/05 PROLOGIS MD 8.01,9.01 09/14/05 PROVIDE COMMERCE INC DE 1.01 09/12/05 PROVIDENT FINANCIAL HOLDINGS INC DE 1.01,9.01 09/13/05 PRUDENTIAL FINANCIAL INC NJ 5.05,8.01 09/13/05 QUOVADX INC DE 1.01,8.01,9.01 09/09/05 R F INDUSTRIES LTD NV 2.02,9.01 09/13/05 RAILAMERICA INC /DE DE 1.01,7.01,9.01 09/09/05 RALI Series 2005-QA9 Trust DE 8.01,9.01 09/14/05 RAMCO GERSHENSON PROPERTIES TRUST MD 1.01,2.03,9.01 09/09/05 RAMP Series 2005-EFC3 Trust DE 8.01,9.01 09/14/05 REALNETWORKS INC WA 1.01 09/08/05 RED ROBIN GOURMET BURGERS INC DE 7.01,9.01 09/14/05 REMOTE KNOWLEDGE INC DE 5.02,9.01 08/23/05 REPTRON ELECTRONICS INC FL 1.01,9.01 09/09/05 Republic Companies Group, Inc. DE 7.01,8.01 09/13/05 REWARDS NETWORK INC DE 1.01,5.02,9.01 09/13/05 RFMSI Series 2005-SA4 Trust DE 8.01,9.01 09/13/05 RICHARDSON ELECTRONICS LTD/DE DE 4.01,9.01 09/12/05 Rock-Tenn CO GA 7.01,9.01 09/14/05 ROCKWELL COLLINS INC DE 7.01,9.01 09/13/05 SACO I TRUST, 2005-6 DE 9.01 08/29/05 SANGAMO BIOSCIENCES INC DE 8.01,9.01 09/14/05 SAXON CAPITAL INC MD 7.01,9.01 09/14/05 SECURITIZED ASSET BACKED RECEIVABLES 8.01,9.01 09/12/05 SELECT MEDICAL CORP DE 7.01 09/13/05 SEQUENOM INC DE 1.01,2.05,5.02,8.01,9.01 09/08/05 SERVICE CORPORATION INTERNATIONAL TX 8.01,9.01 09/14/05 SIGMATRON INTERNATIONAL INC DE 2.02,9.01 09/13/05 SIGNET INTERNATIONAL HOLDINGS, INC. DE 1.01,2.01,3.02,9.01 09/08/05 SILVER SCREEN STUDIOS INC GA 5.02,8.01 09/09/05 SIMMONS FIRST NATIONAL CORP AR 5.02 09/12/05 SIZELER PROPERTY INVESTORS INC DE 8.01,9.01 09/13/05 SL GREEN REALTY CORP MD 8.01,9.01 09/08/05 SMITH MICRO SOFTWARE INC DE 2.01,9.01 07/01/05 AMEND SOUTH JERSEY GAS CO/NEW NJ 8.01,9.01 09/14/05 SPACEDEV INC CO 1.01 09/08/05 SPORTS AUTHORITY INC /DE/ DE 1.01,9.01 09/12/05 ST MARY LAND & EXPLORATION CO DE 8.01,9.01 09/13/05 Strats(SM) Trust for JPMorgan Chase C 8.01,9.01 09/01/05 STRATUS SERVICES GROUP INC DE 1.01 09/08/05 Structured Asset Investment Loan Trus DE 8.01 08/30/05 Structured Asset Securities Corp. 200 DE 8.01 08/31/05 SUNRISE SENIOR LIVING INC DE 1.01,8.01,9.01 09/08/05 SUPER VISION INTERNATIONAL INC DE 1.01,1.02,5.02,9.01 09/09/05 SUPERTEL HOSPITALITY INC VA 1.01,9.01 09/12/05 SYNALLOY CORP DE 1.01,9.01 09/14/05 SYNALLOY CORP DE 1.01,5.02 09/14/05 SYSCO CORP DE 1.01,9.01 09/08/05 TALLY HO VENTURES INC DE 8.01 09/06/05 TALX CORP MO 1.01,8.01,9.01 09/08/05 TAUBMAN CENTERS INC MI 7.01,9.01 09/14/05 TECHNITROL INC PA 2.01,9.01 09/14/05 Tejas Inc DE 9.01 07/01/05 AMEND TELEPHONE & DATA SYSTEMS INC /DE/ DE 1.01,7.01,9.01 09/12/05 Telesis Technology Corp 9.01 09/14/05 Terwin Mortgage Trust, Series TMTS 20 DE 2.01,9.01 08/30/05 TIME AMERICA INC NV 1.01 09/09/05 TOPPS CO INC DE 8.01 09/12/05 TOREADOR RESOURCES CORP DE 8.01,9.01 09/14/05 TOREADOR RESOURCES CORP DE 7.01,9.01 09/14/05 TORVEC INC NY 3.02,5.02 09/13/05 AMEND TRANSATLANTIC HOLDINGS INC DE 7.01 09/14/05 TRANSMONTAIGNE INC DE 2.02,9.01 09/13/05 TransMontaigne Partners L.P. DE 2.02,9.01 09/13/05 TRC COMPANIES INC /DE/ DE 2.02,9.01 09/08/05 TRINITY LEARNING CORP UT 1.01,2.01,3.02,8.01,9.01 04/01/05 AMEND UNIPRO FINANCIAL SERVICES INC 1.01,5.01,5.02,9.01 09/08/05 UNISYS CORP DE 8.01,9.01 09/09/05 UNITED COMMUNITY BANKS INC GA 7.01,9.01 09/14/05 UNITED RENTALS INC /DE DE 1.01,5.02,9.01 09/09/05 UNITED STATES CELLULAR CORP DE 1.01,7.01,9.01 09/12/05 UNITED STATES STEEL CORP DE 8.01,9.01 09/10/05 UNITRIN INC DE 8.01 09/14/05 USA VIDEO INTERACTIVE CORP WY 8.01,9.01 09/13/05 UTSTARCOM INC DE 3.02 09/08/05 VALENCE TECHNOLOGY INC DE 1.01,5.02,9.01 09/09/05 VALLEY FORGE SCIENTIFIC CORP PA 8.01,9.01 09/14/05 VALLEY NATIONAL BANCORP NJ 7.01,9.01 09/14/05 VCG HOLDING CORP CO 8.01,9.01 09/14/05 VERMONT PURE HOLDINGS LTD/DE DE 2.02,9.01 09/14/05 VERSATA INC DE 2.02,9.01 09/14/05 VIASPACE Inc. NV 8.01,9.01 09/08/05 VIASPACE Inc. NV 8.01,9.01 09/13/05 VINEYARD NATIONAL BANCORP CA 8.01,9.01 09/14/05 VIRBAC CORP DE 1.01,1.02,2.03,9.01 08/02/05 VITACUBE SYSTEMS HOLDINGS INC NV 1.01,5.02,8.01,9.01 09/12/05 VORNADO REALTY LP DE 3.02,5.03,9.01 09/09/05 VORNADO REALTY TRUST MD 5.03,9.01 09/09/05 WALT DISNEY CO/ DE 7.01,9.01 09/14/05 WARNACO GROUP INC /DE/ DE 1.01,9.01 09/14/05 WARP TECHNOLOGY HOLDINGS INC NV 7.01 09/13/05 WARREN RESOURCES INC MD 7.01,9.01 09/14/05 WARWICK VALLEY TELEPHONE CO NY 5.02,9.01 09/14/05 Washington Mutual Mortgage Pass-Throu DE 9.01 08/26/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 09/13/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 09/13/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 09/13/05 WHOLE FOODS MARKET INC TX 8.01,9.01 09/14/05 WIZZARD SOFTWARE CORP /CO CO 1.01,2.01,9.01 09/08/05 WOLVERINE TUBE INC DE 2.05,7.01,9.01 09/08/05 WORLD GOLF LEAGUE INC DE 5.03,9.01 09/13/05 WPCS INTERNATIONAL INC DE 2.02,9.01 09/14/05 XCEL ENERGY INC MN 5.02,9.01 09/09/05 Xenonics Holdings, Inc. NV 1.01,3.02,9.01 09/09/05 XL CAPITAL LTD 1.01,9.01 09/13/05 YOCREAM INTERNATIONAL INC OR 2.02,9.01 09/14/05 YTB International, Inc. NY 8.01 09/01/05 ZANETT INC DE 8.01 09/14/05 ZILA INC DE 1.01 09/08/05