SEC NEWS DIGEST Issue 2004-193 October 6, 2004 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS Following is a schedule of Commission meetings, which will be conducted under provisions of the Government in the Sunshine Act. Meetings will be scheduled according to the requirements of agenda items under consideration. Open meetings will be held in the William O. Douglas Room, Room 1C30, at the Commission's headquarters building, 450 Fifth Street, N.W., Washington, D.C. Visitors are welcome at all open meetings, insofar as space is available. Persons wishing to photograph or videotape Commission meetings must obtain permission in advance from the Secretary of the Commission. Persons wishing to tape record a Commission meeting should notify the Secretary's office 48 hours in advance of the meeting. Any member of the public who requires auxiliary aids such as a sign language interpreter or material on tape to attend a public meeting should contact Rochelle Franks, Office of Administrative and Personnel Management, to make arrangements. Ms. Franks can be reached at TTY number (202) 942-9558. If you are calling from a non-TTY number, please call the Relay Service at 1-800-877-8339. OPEN MEETING – WEDNESDAY, OCTOBER 13, 2004 – 10:00 A.M. The subject matter of the open meeting scheduled for Wednesday, October 13, will be: The Commission will consider whether to propose amendments to Regulation M (the anti-manipulation rule concerning securities offerings) under the Securities Exchange Act of 1934. For further information, please contact Denise Landers, Joan Collopy, Elizabeth Sandoe or Elizabeth Marino at (202) 942-0772. CLOSED MEETING – THURSDAY, OCTOBER 14, 2004 – 10:00 A.M. The subject matter of the closed meeting scheduled for Thursday, October 14, will be: Formal orders of investigations; Institution and settlement of injunctive actions; Institution and settlement of administrative proceedings of an enforcement nature; Adjudicatory matters; Regulatory matters regarding financial institutions; and Amicus consideration. 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) 942-7070. ENFORCEMENT PROCEEDINGS SEC BRINGS SETTLED ACTION AGAINST RS INVESTMENT MANAGEMENT, INC., RS INVESTMENT MANAGEMENT, L.P., G. RANDALL HECHT AND STEVEN M. COHEN On October 6, the Commission filed settled administrative and cease-and- desist proceedings against RS Investment Management, Inc., RS Investment Management, L.P. (collectively RS), the investment advisers to the RS complex of mutual funds and RS’s CEO G. Randall Hecht (Hecht) and former CFO Steven M. Cohen (Cohen). The Commission’s order finds that RS, Hecht and Cohen violated the federal securities laws when they allowed favored clients to conduct market timing trading in a mutual fund RS managed in violation of the exchange limitations set forth in the Funds’ prospectus. Under the settlement, RS will pay a civil penalty of $13.5 million, pay disgorgement of $11.5 million, and undertake compliance measures designed to protect against future violations. The penalty and disgorgement amounts will be distributed to shareholders of the RS funds affected by the market timing. The Commission’s Order finds that: · During at least 2000 through mid-2003, RS entered into undisclosed agreements allowing certain investors in its Emerging Growth Fund (EGF) to engage in frequent trading which exceeded the limitations set forth in the EGF’s prospectus. The trading was in substantial dollar amounts, from $15 million to $65 million per trade. · The Funds’ prospectus limited investors to four exchanges in a twelve month period. However, the special trading arrangements entered into by RS allowed at least five investors to conduct “unlimited trading.” · As part of these arrangements, the investors agreed to invest long-term assets, also known as “sticky” assets, into the Funds. RS earned approximately $1.7 million in additional fees as a result of the special trading arrangements. · The Commission’s order also finds that RS, Hecht and Cohen failed to disclose these arrangements or the potential conflict of interest caused by these arrangements with the RS Funds’ Board of Trustees. The Order finds that RS violated Sections 206(1) and 206(2) of the Investment Advisers Act of 1940 and Sections 17(d) and 34(b) of the Investment Company Act of 1940. RS consented without admitting or denying the Commission’s findings. Additionally, as part of the settlement, Hecht has agreed, without admitting or denying the Commission’s findings, to cease and desist from committing or causing RS’s violations of Section 206(2) of the Advisers Act and Sections 17(d) and 34(b) of the Company Act. Hecht will resign as trustee of the RS fund trust and will not reapply for that position for a period of five years. Hecht will curtail certain of his functions as CEO at RS and will pay a $150,000 civil penalty. Also under the settlement, Cohen has agreed, without admitting or denying the Commission’s allegations, to cease and desist from committing or causing RS’s violations of Sections 206(1) and 206(2) of the Advisers Act and Sections 17(d) and 34(b) of the Company Act, to be suspended from association with an investment adviser and investment company for a nine month period, and to not hold the position of officer or director of an investment adviser or investment company for a two- year period. (Rels. IA-2310; IC-26627; File No. 3-11696; Press Rel. 2004-142) NOTICE OF PROPOSED PLAN AND OPPORTUNITY FOR COMMENT BY THIRD PARTIES IN THE MATTER OF FIDELITY NATIONAL CAPITAL, INC. The Commission announced that on October 5 it gave notice that, pursuant to Rule 1103 of the Commission’s Rules on Fair Fund and Disgorgement Plans, the Division of Enforcement has filed its proposed plan for the distribution of monies placed into a Fair Fund, pursuant to Section 308(a) of the Sarbanes Oxley Act of 2002 (Distribution Plan), in the Matter of Fidelity National Capital, Inc. On June 8, 2004, the Commission issued an Order Instituting Administrative Proceedings, Making Findings, and Imposing Remedial Sanctions Pursuant to Section 15(b) of the Securities Exchange Act of 1934 as to Fidelity National Capital Investors, Inc. (Release No. 34-49824). The Distribution Plan generally provides for distribution to investors who had money deposited into the account of Mark Drucker at Fidelity National Capital Investors, Inc. (Account # 28309219, formerly Account # 4G-01295-8) from the inception of the account in December 1997 through September 1999, or who otherwise participated in the investment scheme of Mark Drucker (Claimants). Each Claimant shall receive a proportionate share of the funds paid by Fidelity National Capital Investors, Inc., comprised of disgorgement and prejudgment interest in the amount of $50,000.00, and civil penalties in the amount of $75,000.00. A copy of the Distribution Plan may be obtained by submitting a written request to Nancy Chase Burton, United States Securities and Exchange Commission, 450 5th Street N.W., room 9007, Washington D.C. 20549-0911. All persons desiring to comment on the Distribution Plan may submit their views, in writing, no later than Nov. 4, 2004, to the Office of the Secretary, U.S. Securities and Exchange Commission, 450 5th Street, N.W., Washington, D. C. 20549. (Rel. 34-50493; File No. 3-11514) SEC FILES CONTEMPT MOTION AGAINST ROC HATFIELD FOR VIOLATING THE COURT’S MAY 6, 2002 AND JULY 10, 2003 ORDERS The Commission announced that on Sept. 29, 2004, it filed with the United States District Court for the Middle District of Florida an Application for an Order to Show Cause Why Roc G. Hatfield (Hatfield) Should Not Be Held in Contempt for Failing to Comply with the Court’s May 6, 2002 and July 10, 2003 Orders. The Court granted the SEC’s application and set a hearing for October 29, 2004 in Tampa. The Honorable Richard A. Lazzara had held an April 10, 2003 hearing on a previous SEC Application for an Order to Show Cause why Hatfield should not be held in civil contempt for failing to repay an investor $25,000. The Court at that time ordered Hatfield to pay $5,000 to the investor by April 25, 2003, which he did. But he failed to pay the remaining $20,000 by June 9, 2003 as ordered. Judge Lazzara then ordered Hatfield jailed until he paid the disgorgement. At a June 25, 2003 status conference, while still in custody, Hatfield agreed to a monthly payment plan and the Court released him. On July 10, 2003, the Court ordered Hatfield to pay monthly installments of $2,000 until the sum of $20,000 was paid in full. To date, Hatfield has only paid $2,000 of the $20,000 balance. [SEC v. Marada Global Corp., et al., Case No. 8:94-CV-1504-T-26MAP] (LR-18918) SEC FILES CIVIL FRAUD CHARGES AGAINST SIX FORMER SENIOR OFFICERS OF PEREGRINE WHO ORCHESTRATED MASSIVE ACCOUNTING FRAUD FORMER OUTSIDE AUDITOR AND TWO CUSTOMERS WHO KNOWINGLY ASSISTED IN THE FRAUD ALSO CHARGED On October 5, the Commission filed civil fraud and related charges against six former senior officers of San Diego-based Peregrine Systems, Inc. who orchestrated and attempted to cover up a massive accounting fraud at the company. According to the Commission’s complaint filed in the United States District Court in San Diego, the Peregrine defendants fraudulently inflated the product revenue Peregrine reported in its filings with the Commission and elsewhere. The defendants employed deception and lies to portray Peregrine as a company with constantly growing sales while covering up Peregrine’s persistent failure to fulfill revenue forecasts. At the same time, some of the Peregrine defendants unloaded Peregrine stock into an unsuspecting market, enriching themselves, in some instances by millions of dollars, at the expense of the investing public. In February 2003, Peregrine restated its financial results for eleven quarters during fiscal years 2000, 2001 and 2002, reducing previously- reported revenue of $1.34 billion by more than $507 million. The Commission’s complaint names: Stephen P. Gardner, Peregrine’s former Chairman and Chief Executive Officer; Gary L. Lenz, the former President and Chief Operating Officer; Douglas S. Powanda, the former Executive Vice President of Sales; Berdj J. Rassam, the former Controller; Joseph G. Reichner, the former Senior Vice President for Alliances and Business Development; and Peter J. O’Brien, the former Director of Strategic Alliances. The Commission also charged Daniel F. Stulac, a certified public accountant and former Arthur Andersen LLP engagement partner on the Peregrine audit, with fraud, and Larry A. Rodda and Michael D. Whitt, former principals of two Peregrine channel partners (customers), with aiding and abetting Peregrine’s fraud. According to the Commission’s complaint, the heart of Peregrine’s fraud was the recording of millions of dollars in revenue on the improper basis of non-binding arrangements with resellers (“channel partners”) – companies that purchased software from Peregrine for resale to end- users. Peregrine’s senior management would determine near the ends of quarters how much additional revenue the company needed to meet or exceed analyst expectations. They would then enter into sham deals with channel partners (including backdated contracts and contracts made contingent by oral or written side agreements). Peregrine executives arranged a number of these fraudulent deals with defendants Rodda and Whitt. Peregrine improperly recorded the resulting “revenue” in order to mislead investors into believing that Peregrine’s financial condition was significantly better than it was and to inflate artificially Peregrine’s stock price. Gardner, the former CEO who was actively involved in the fraud, and Powanda, the former Executive VP of Sales who devised many of the sham deals, sold over $11 million and $24 million worth of Peregrine stock, respectively, during the fraud, resulting in millions of dollars in profits. The complaint further alleges that, as the uncollected receivables from the fake channel sales swelled on Peregrine’s balance sheet, senior officers at the company devised a temporary solution to make it appear that Peregrine was collecting cash on a timely basis. Uncollectible receivables were purportedly sold to banks and removed from Peregrine’s balance sheet. These receivable financing transactions, however, were in reality loans and not sales because, under the terms of the deals, the banks had recourse against Peregrine if the customers did not pay. Peregrine’s removal of the receivables from its balance sheet was therefore fraudulent. According to the complaint, to prevent the banks from discovering that some of the channel “sales” underlying the receivables were bogus, Peregrine often repurchased the receivables from the banks. To remove the uncollectible receivables from Peregrine’s books, Peregrine executives, including former Controller Rassam, with the knowledge of outside engagement partner Stulac, then improperly wrote off millions of dollars of the repurchased receivables (and other unpaid receivables) as acquisition costs, even though the receivables were wholly unrelated to acquisitions. The complaint also alleges that outside auditor Stulac permitted Peregrine to record revenue improperly. Stulac knew, or was reckless in not knowing, that Peregrine’s fiscal 2001 financial statements were materially false and misleading. Despite Stulac’s knowledge or reckless disregard of this improper accounting, he caused Arthur Andersen to issue an unqualified opinion attesting to the accuracy and completeness of Peregrine’s fiscal 2001 financial statements. Based on this conduct, the Commission's complaint alleges the following: · Defendants Gardner, Powanda, Lenz, Rassam and O’Brien violated Section 17(a) of the Securities Act of 1933 (Securities Act). · Defendants Gardner, Powanda, Lenz, Rassam, Reichner and O’Brien violated Sections 13(b)(5) and 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rules 13b2-1 and 10b-5 and aided and abetted violations of Exchange Act Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) and Exchange Act Rules 12b-20, 13a-1 and 13a-13. · Defendants Gardner and Lenz violated Exchange Act Rule 13b2-2. · Defendant Stulac violated Exchange Act Section 10(b) and Exchange Act Rule 10b-5 and aided and abetted violations of Exchange Act Section 13(a) and Exchange Act Rules 13a-1 and 13a-13. · Defendants Rodda and Whitt aided and abetted violations of Exchange Act Section 10(b) and Exchange Act Rule 10b-5. This is the fifth civil fraud action the Commission has filed in this investigation. In November 2002, the Commission filed a civil injunctive action against Ilse Cappel, the former Senior Treasury Manager at Peregrine (Litigation Release No. 17859A). In April 2003, the Commission filed a civil injunctive action against Matthew C. Gless, Peregrine's former Chief Financial Officer (Litigation Release No. 18093). In June 2003, the Commission filed a civil injunctive action against Steven S. Spitzer, a former Vice President of sales at Peregrine (Litigation Release No. 18191), and a partially-settled civil injunctive action against the company (Litigation Release No. 18205A). In August of 2003, the Commission announced that it had fully settled its case against Peregrine and that the United States District Court in San Diego had entered final judgment (Litigation Release No. 18290). The United States Attorney’s Office for the Southern District of California also announced criminal charges against the nine individuals named in the Commission’s complaint, and others who participated in Peregrine’s financial fraud. The Commission’s investigation of the financial fraud is continuing. Former Peregrine officers and others are cooperating with the investigations. The Commission thanks the United States Attorney’s Office for the Southern District of California and the Federal Bureau of Investigation for their cooperation in this matter. [SEC v. Stephen P. Gardner, et al., Civil Action No. 04 CV 2002 JAH (RBB) (S.D. Cal.] (LR-18919; AAE Rel. 2120; Press Rel. 2004-141) JUDGMENT OF PERMANENT INJUNCTION AND OTHER RELIEF AS TO DEFENDANTS ROBERT MAGNAN AND INVESTMENT RECOVERY NETWORK The Commission announced that on October 5 the U.S. District Court for the Middle District of Florida entered Judgments of Permanent Injunction and Other Relief (Judgments) against Defendants Robert A. Magnan (Magnan) and Investment Recovery Network (IRN). The Judgments, entered with Magnan’s and IRN’s consent, enjoins them from violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b- 5 thereunder. The Judgment as to Magnan also enjoins him from violating Section 15(b) of the Exchange Act, and permanently bars Magnan from participating in a penny stock offering. In addition to injunctive relief, the Judgment as to Magnan orders him to pay disgorgement in the amount of $125,000, and waives payment of an additional $67,500 in disgorgement and prejudgment interest, and does not impose a civil penalty. The Judgment as to IRN dismisses the Commission’s claims for disgorgement and civil penalties. [SEC v. Robert A. Magnan, Investment Recovery Network, Inc., John Delprince, and Old Dominion Securities, Inc., Case No. 8:03-CV-321-T-27 TBM] (LR-18920) SEC SUES ELECTRONIC PRESCRIPTION TECHNOLOGY COMPANY AND ITS FORMER OFFICERS AND DIRECTORS FOR FRAUD On October 5, the Commission filed a civil action in the U.S. District Court for the Eastern District of Texas against the following entity and individuals: Safescript Pharmacies, Inc., f/k/a RTIN Holdings, Inc. (RTIN or the company), a Longview, Texas based, electronic prescription technology company; Stanley L. Swanson, RTIN’s former CEO; his son, Curtis A. Swanson, also former RTIN CEO; R. Stephen Cavender, the company’s former CFO; and Curtis A. Borman, a former RTIN director. The SEC simultaneously settled its action against RTIN in consideration for RTIN’s consenting to a permanent injunction against violations of the antifraud, registration, reporting, books and records and internal controls provisions of the federal securities laws, and RTIN’s consenting to the entry of an order by the SEC revoking the SEC registration of RTIN’s securities. The SEC also simultaneously settled its action against Borman in consideration for Borman’s agreeing to disgorge 106,000 options on RTIN common stock, a $25,000 civil penalty, and a permanent injunction against violations of the “deception of auditors” provisions, and against aiding and abetting violations of the antifraud and reporting provisions of the federal securities laws. In the civil action filed against Stanley Swanson, Curtis Swanson and Cavender, the SEC is seeking, against each of them, a permanent injunction, an officer and director bar, disgorgement plus prejudgment interest, an accounting, and a civil money penalty, based on violations by each of them of the registration, antifraud, falsification of records, deception of auditors, circumvention of controls and certification provisions, and on their each aiding and abetting RTIN’s violations of the antifraud, reporting, books and records and internal controls provisions. According to the SEC’s complaint, in 2002 and 2003, RTIN materially inflated its reported revenue by selling franchise agreements to start- up franchisees in exchange for worthless stock and promissory notes, and then immediately recognizing revenue from the transactions, despite the franchisees’ known inability to pay. The SEC further alleges that the Swansons, together with Cavender, fraudulently supported the company’s inflated revenue figures by recording fictitious payments by franchisees and by using funds from undisclosed, unregistered distributions of RTIN stock to pay RTIN’s debts and management bonuses. The SEC further alleges that Borman, while he was a director of RTIN, assisted the company in misleading the company’s auditors about the authenticity of a sham certificate of deposit, allegedly issued to pay for the purchase of an RTIN franchise license. The revenue-inflation scheme caused RTIN to overstate by material amounts its net income in periodic reports the company filed with the Commission throughout 2002 and 2003. In its complaint, the SEC alleges that RTIN, Stanley Swanson, Curtis Swanson, and Cavender violated Sections 5(a) and 5(c) of the Securities Act of 1933 (Securities Act), and Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, and that Stanley Swanson, Curtis Swanson and Cavender violated Section 13(b)(5) of the Exchange Act and Rules 13b2-1, 13b2-2 and 13a-14 thereunder. The SEC further alleges that RTIN violated Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder, and that Stanley Swanson, Curtis Swanson and Cavender aided and abetted those violations. Finally, the Commission alleges that Borman violated Exchange Act Rule 13b2-2, and aided and abetted RTIN’s violations of Sections 10(b) and 13(a) of the Exchange Act and Rules 10b- 5, 12b-20 and 13a-1 thereunder. [SEC v. Safescript Pharmacies, Inc., f/k/a RTIN Holdings, Inc., Curtis A. Swanson, Stanley L. Swanson, R. Stephen Cavender, and Curtis A. Borman, defendants, Civil Action No. 6:04-CV-455 (USDC, EDTX, Tyler Division] (LR-18921; AAE Rel. 2121); (Administrative Proceedings - Rel. 34-50494; File No. 3-11695) COURT CONTINUES ASSET FREEZE AGAINST SIX SOUTHERN CALIFORNIA DEFENDANTS IN A SECURITIES FRAUD SCHEME INVOLVING A PURPORTED MANUFACTURER OF CANCER DRUG The Commission announced that on Sept. 30, 2004, the Honorable Jeffrey T. Miller, United States District Judge for the Southern District of California, issued an order continuing an asset freeze and other relief against six Southern California defendants charged with securities violations. The defendants are Vince Dory and Joshua Adams, ages and residences unknown, and four entities with which they are affiliated: Global Health, Global Clearing, Global Strategies and Goldman Quintero & Associates (Goldman). The Court (1) continued the freeze on the defendants’ assets; (2) ordered the repatriation of funds; (3) prohibited the destruction of documents by the defendants; (4) ordered accountings from the defendants; and (5) granted expedited discovery. According to the Commission’s complaint, which was filed on September 9, 2004, Global Health purports to be a biotechnology company engaged in the development of a cancer treatment, although it does not appear to be organized or registered as any form of business in any state. The other entities and individuals operate as unregistered brokers. The Commission’s complaint alleges that, since early 2003, the brokers have cold called prospective investors and solicited investments in Global Health, which, they represent has developed a cancer treatment that is on the verge of FDA approval and, subsequently, has obtained FDA approval. To convince prospective investors to invest in Global Health, or to encourage existing investors to add to their investment, the defendants have disseminated letters on FDA letterhead that state that Global Health’s cancer treatment has been approved by the FDA and that Global Health can soon begin marketing its product. The defendants instruct investors to send their checks to one of two San Diego-area addresses used by the brokers. The complaint alleges that the FDA letters are forgeries, and the statements concerning the FDA approval are false. The letters were not authored by any employee or representative of the FDA and, in fact, the FDA has no record of Global Health or of any product purportedly manufactured by it. Global Health does not have any cancer treatment or other product that is undergoing the FDA’s approval process. Furthermore, the addresses for the brokers are merely commercial mail drops from which the proposed defendants take investors’ checks across the border to Mexico, where they cash or deposit them in accounts at a Mexican bank in Tijuana. On September 9, 2004, the Commission obtained an order temporarily restraining Global Clearing, Global Strategies, Goldman, Dory and Adams from committing securities fraud in violation of Section 17(a) of the Securities Act of 1933 (Securities Act) and Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, and from violating the broker-dealer registration provisions of Section 15(a) of the Exchange Act. The order also temporarily restrained all of the defendants from violating the securities registration provisions of Sections 5(a) and 5(c) of the Securities Act. On September 20, 2004, the Court extended the September 9, 2004 temporary restraining order. In addition to the interim relief granted today, the Commission seeks a final judgment against the defendants enjoining them from future violations of the foregoing antifraud, broker-dealer registration, and securities registration provisions, ordering them to disgorge all ill- gotten gains, and assessing civil penalties against them. The Commission would like to acknowledge the assistance of the United States Postal Inspection Service in the investigation of this matter. [SEC v. Global Health; Global Clearing; Global Strategies; Goldman Quintero & Associates; Vince Dory; and Joshua Adams, Civil Action No. 04- CV-1802-JM (BLM) (S.D. Cal.] (LR-18922) INVESTMENT COMPANY ACT RELEASES BARCLAYS GLOBAL FUND ADVISORS, ET AL. An order has been issued on an application filed by Barclays Global Fund Advisors, et al., that amends certain prior orders under Section 6(c) of the Investment Company Act for an exemption from Sections 2(a)(32), 5(a)(1), 22(d) and 22(e) of the Act and Rule 22c-1 under the Act, and under Sections 6(c) and 17(b) of the Act for an exemption from Sections 17(a)(1) and (a)(2) of the Act. The order amends a prior order to permit a registered open-end management investment company to offer additional series that operate as exchange-traded funds and that are based on specified foreign equity securities indices. The order also amends the prior order and certain other prior orders to permit exchange- traded funds that principally invest in foreign equity securities to invest in depositary receipts. (Rel. IC-26626 - October 5) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The National Association of Securities Dealers, through its subsidiary The Nasdaq Stock Market, Inc., has filed a proposed rule change (SR-NASD- 2004-107) relating to computer generated quoting in exchange-listed securities. Publication of the proposal is expected in the Federal Register during the week of October 4. (Rel. 34-50478) 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 NEUROGEN CORP, 35 NORTHEAST INDUSTRIAL RD, BRANFORD, CT, 06405, 2034888201 - 0 ($1,058,250.00) Equity, (File 333-119524 - Oct. 5) (BR. 01) S-8 NEUROGEN CORP, 35 NORTHEAST INDUSTRIAL RD, BRANFORD, CT, 06405, 2034888201 - 0 ($9,337,500.00) Equity, (File 333-119525 - Oct. 5) (BR. 01) S-8 WILSHIRE BANCORP INC, 3200 WILSHIRE BLVD, LOS ANGELES, CA, 90010, 2134276580 - 1,051,628 ($32,495,305.20) Equity, (File 333-119526 - Oct. 5) (BR. 07) S-8 MED GEN INC, 7284 W PALMETTO ROAD, SUITE 106, BOCA RATON, FL, 33433, 5617501100 - 10,000,000 ($7,500,000.00) Equity, (File 333-119528 - Oct. 5) (BR. 01) S-8 BACH-HAUSER INC, 1561 HIGHWAY 3, -, CAYUGA, ONTARIO, A6, N0A 1E0, 9057725738 - 19,000,000 ($266,000.00) Equity, (File 333-119529 - Oct. 5) (BR. 05) F-6 China Finance Online Co. LTD, RM 610B, 6/F, PING, NO.23 FINANCIAL STREET, XICHENG DISTRICT, BEIJING, F4, 100032, (86-10)6621-0631 - 0 ($2,500,000.00) ADRs/ADSs, (File 333-119530 - Oct. 5) (BR. 08) S-8 CORONADO INDUSTRIES INC, 16929 EAST ENTERPRISE DRIVE, SUITE 202, FOUNTAIN HILLS, AZ, 85268, 6028376810 - 3,350,000 ($227,800.00) Equity, (File 333-119532 - Oct. 5) (BR. 36) S-8 CENTRAL PACIFIC FINANCIAL CORP, 220 S KING ST, HONOLULU, HI, 96813, 8085440500 - 0 ($54,902,416.80) Equity, (File 333-119538 - Oct. 5) (BR. 07) F-10 GERDAU AMERISTEEL CORP, 40,250,000 ($176,697,500.00) Equity, (File 333-119539 - Oct. 5) (BR. 06) SB-2 MT ULTIMATE HEALTHCARE CORP, 45 MAIN STREET, SUITE 617, BROOKLYN, NY, 11201, 718-243-0715 - 13,468,965 ($4,646,793.00) Equity, (File 333-119540 - Oct. 5) (BR. 08) S-8 REINSURANCE GROUP OF AMERICA INC, 1370 TIMBERLAKE MANOR PARKWAY, CHESTERFIELD, MO, 63017-6039, 6367367000 - 13,250,000 ($13,250,000.00) Equity, (File 333-119541 - Oct. 5) (BR. 01) S-8 REINSURANCE GROUP OF AMERICA INC, 1370 TIMBERLAKE MANOR PARKWAY, CHESTERFIELD, MO, 63017-6039, 6367367000 - 100,000 ($4,083,000.00) Equity, (File 333-119542 - Oct. 5) (BR. 01) S-8 REINSURANCE GROUP OF AMERICA INC, 1370 TIMBERLAKE MANOR PARKWAY, CHESTERFIELD, MO, 63017-6039, 6367367000 - 3,745,840 ($152,942,648.00) Equity, (File 333-119543 - Oct. 5) (BR. 01) S-8 REINSURANCE GROUP OF AMERICA INC, 1370 TIMBERLAKE MANOR PARKWAY, CHESTERFIELD, MO, 63017-6039, 6367367000 - 100,000 ($4,083,000.00) Equity, (File 333-119544 - Oct. 5) (BR. 01) S-8 META GROUP INC, 208 HARBOR DR, STAMFORD, CT, 06912-0061, 2039736700 - 0 ($21,546,000.00) Equity, (File 333-119545 - Oct. 5) (BR. 06) SB-2 VICTORY EAGLE RESOURCES CORP., #317 - 5158 48TH AVENUE, DELTA, A1, V4K 5B6, 778-883-6007 - 1,900,000 ($190,000.00) Equity, (File 333-119546 - Oct. 5) (BR. ) S-3D INVESTORS REAL ESTATE TRUST, 12 S MAIN STREET, SUITE 100, MINOT, ND, 58701, 701-837-4738 - 0 ($39,700,000.00) Equity, (File 333-119547 - Oct. 5) (BR. 08) S-8 AMERICAN FIRE RETARDANT CORP, 9337 BOND AVENUE, 806-479-0449, EL CAJON, CA, 92012, 619-390-68 - 3,000,000,000 ($3,000,000.00) Equity, (File 333-119548 - Oct. 5) (BR. 06) S-3 JETBLUE AIRWAYS CORP, 118-29 QUEENS BOULEVARD, FOREST HILLS, NY, 11375, 7182867900 - 0 ($681,004,000.00) Equity, (File 333-119549 - Oct. 5) (BR. 05) S-8 ATRIX LABORATORIES INC, 2579 MIDPOINT DR, FORT COLLINS, CO, 80525, 3034825868 - 0 ($3,108,000.00) Equity, (File 333-119550 - Oct. 5) (BR. 01) S-8 JACKSON RIVERS CO, 27 RADIO CIRCLE DRIVE, MOUNT KISCO, NY, 10549, 6196154242 - 499,000,000 ($1,497,000.00) Equity, (File 333-119551 - Oct. 5) (BR. 03) S-3 BROADCOM CORP, 16215 ALTON PARKWAY, IRVINE, CA, 92618, 9494508700 - 0 ($111,803,102.12) Equity, (File 333-119552 - Oct. 5) (BR. 36) S-8 BROADCOM CORP, 16215 ALTON PARKWAY, IRVINE, CA, 92618, 9494508700 - 0 ($3,783,668.36) Equity, (File 333-119553 - Oct. 5) (BR. 36) S-3 NISOURCE INC/DE, 801 EAST 86TH AVE, MERRILLVILLE, IN, 46410-6272, 2196475200 - 0 ($146,328,000.00) Non-Convertible Debt, (File 333-119555 - Oct. 5) (BR. 02) S-8 WAYNE SAVINGS BANCSHARES INC /DE/, 151 N MARKET ST, WOOSTER, OH, 44691-4809, 3302645767 - 204,081 ($2,846,929.95) Equity, (File 333-119556 - Oct. 5) (BR. 07) 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 ------------------------------------------------------------------------------------------------ 8X8 INC /DE/ DE 1.01,9.01 09/29/04 8X8 INC /DE/ DE 8.01,9.01 09/29/04 AMEND AAMES FINANCIAL CORP/DE DE 8.01,9.01 10/04/04 ACCREDITED HOME LENDERS HOLDING CO DE 8.01,9.01 10/01/04 ACE Securities Corp Series 2004-FM2 DE 2.01,9.01 09/20/04 Ace Securities Corp Series HE2 DE 2.01,9.01 09/20/04 ACLARA BIOSCIENCES INC DE 1.01 10/04/04 ACTION PRODUCTS INTERNATIONAL INC FL 2.02,9.01 10/05/04 ACTUATE CORP DE 2.02,9.01 10/05/04 ACUITY BRANDS INC DE 8.01,9.01 10/05/04 ACUITY BRANDS INC DE 2.02,9.01 10/05/04 ADELPHIA COMMUNICATIONS CORP DE 1.01,9.01 09/21/04 AMEND ADVANCED BIOTHERAPY INC DE 8.01 10/04/04 AEGIS COMMUNICATIONS GROUP INC DE 1.01,5.02,9.01 09/14/04 AGL RESOURCES INC GA 1.01,2.03,9.01 09/30/04 AIRNET COMMUNICATIONS CORP DE 3.02 09/30/04 AIRNET COMMUNICATIONS CORP DE 1.01 09/22/04 AK STEEL HOLDING CORP DE 2.02,9.01 10/05/04 AKSYS LTD DE 5.02,9.01 09/29/04 ALBERTSONS INC /DE/ DE 7.01 10/05/04 ALBERTSONS INC /DE/ DE 5.02 09/30/04 ALLIANCE GAMING CORP NV 8.01 09/30/04 ALLOS THERAPEUTICS INC DE 8.01,9.01 10/05/04 ALPHASMART INC DE 2.02,9.01 10/05/04 Alternative Loan Trust 2004-10CB 9.01 09/25/04 Alternative Loan Trust 2004-12CB 9.01 09/25/04 Alternative Loan Trust 2004-13CB 9.01 09/25/04 Alternative Loan Trust 2004-14T2 9.01 09/25/04 Alternative Loan Trust 2004-16CB 9.01 09/25/04 ALTERNATIVE LOAN TRUST 2004-17CB 9.01 09/25/04 ALTERNATIVE LOAN TRUST 2004-20T1 9.01 09/25/04 AMERICA ONLINE LATIN AMERICA INC DE 3.02,5.02 09/30/04 AMERICA WEST HOLDINGS CORP DE 2.02,9.01 10/04/04 AMERICAN DENTAL PARTNERS INC DE 5.02,7.01,9.01 09/30/04 AMERICAN ENERGY PRODUCTION INC 5.02,9.01 10/04/04 AMERICAN SEAFOODS GROUP LLC DE 1.01,2.06 09/29/04 AMERICAN TOWER CORP /MA/ DE 1.01,2.03,8.01,9.01 10/05/04 AMERIQUEST MORTGAGE SECURITIES INC. A DE 2.01,9.01 09/20/04 AMF BOWLING WORLDWIDE INC DE 2.01 09/30/04 ANIKA THERAPEUTICS INC MA 1.01,5.02,9.01 09/29/04 ANIXTER INTERNATIONAL INC DE 2.03,9.01 10/04/04 ANVIL HOLDINGS INC DE 5.02 10/05/04 ARGON ST, Inc. DE 4.01,9.01 09/30/04 ARGON ST, Inc. DE 4.01,9.01 09/30/04 ARGON ST, Inc. DE 2.01,5.01,5.02,8.01,9.01 09/29/04 Asset Back Pass-Through Certificates, DE 8.01,9.01 09/25/04 ASSET BACKED SEC CORP ASSET BACK PASS DE 8.01,9.01 09/25/04 Asset-Backed Funding Corp. ABFC Asset DE 8.01,9.01 09/25/04 ASV INC /MN/ MN 7.01,9.01 10/05/04 ATLANTIC COAST FEDERAL CORP 8.01,9.01 10/04/04 ATLANTIC LIBERTY FINANCIAL CORP DE 1.01 09/30/04 ATMOS ENERGY CORP TX 7.01,8.01,9.01 10/01/04 ATWOOD OCEANICS INC TX 8.01,9.01 10/05/04 AXESSTEL INC NV 4.01,4.02,8.01 09/27/04 AXIA GROUP, INC. NV 2.02,3.01,5.01,7.01,9.01 07/22/04 AMEND B&G FOODS INC DE 8.01,9.01 10/01/04 BALLY TOTAL FITNESS HOLDING CORP DE 1.01,9.01 09/29/04 BANC OF AMERICA FUNDING CORP DE 8.01,9.01 10/04/04 Banc of America Funding Corp. Mortgag DE 8.01,9.01 09/30/04 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 10/04/04 BANK HOLDINGS NV 7.01 10/04/04 BANKNORTH GROUP INC/ME ME 1.01,9.01 09/29/04 AMEND BARNES & NOBLE INC DE 1.01,2.01,8.01,9.01 10/05/04 BEAR STEARNS ARM TRUST 2002-7 DE 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST 2003-4 DE 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST 2003-5 DE 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST MORT PASS THR DE 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST MORT PASS THR DE 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST MORTGAGE PASS NY 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST MORTGAGE PASS 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST MORTGAGE PASS 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST MORTGAGE PASS DE 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST MORTGAGE PASS DE 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST MORTGAGE PASS DE 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST MORTGAGE PASS NY 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST MORTGAGE PASS NY 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST MORTGAGE PASS- NY 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST, MORTGAGE PASS DE 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST, MORTGAGE PASS DE 8.01,9.01 09/25/04 BEAR STEARNS ARM TRUST, MORTGAGE PASS DE 8.01,9.01 09/27/04 BEAR STEARNS ARM TRUST, MORTGAGE PASS DE 8.01,9.01 09/27/04 BEARD CO /OK OK 7.01,9.01 10/04/04 BENCHMARK ELECTRONICS INC TX 2.02,9.01 10/05/04 BIO KEY INTERNATIONAL INC MN 1.01,2.01,3.02,9.01 09/29/04 BLACKBAUD INC 1.01,2.03,9.01 09/30/04 BOMBAY COMPANY INC DE 1.01 10/05/04 BOUNDLESS MOTOR SPORTS RACING INC CO 4.01,9.01 06/02/04 AMEND Bridge Capital Holdings CA 8.01,9.01 10/04/04 BRIGHTPOINT INC IN 1.01,2.03,9.01 10/01/04 BROADCOM CORP CA 8.01 09/30/04 BSD MEDICAL CORP DE 7.01,9.01 10/05/04 BUCKEYE PARTNERS L P DE 1.01,2.01,2.03,7.01,9.01 09/30/04 BULLDOG TECHNOLOGIES INC NV 7.01 10/05/04 C-Bass Mtg Ln As Bk Cert Ser 2004-CB4 DE 8.01,9.01 08/25/04 CALYPTE BIOMEDICAL CORP DE 1.01,9.01 09/30/04 CAMDEN PROPERTY TRUST TX 1.01,9.01 10/04/04 CANTEL MEDICAL CORP DE 2.02,9.01 09/30/04 CARRIER ACCESS CORP DE 2.02,9.01 10/04/04 CASCADE NATURAL GAS CORP WA 1.01,5.02,5.03,5.05,9.01 09/29/04 CASCADE SLED DOG ADVENTURES INC NV 1.01,2.01 10/04/04 CATALYST LIGHTING GROUP INC DE 1.01,1.02,2.01,2.03,9.01 09/30/04 CAVCO INDUSTRIES INC DE 8.01,9.01 10/05/04 Centex Home Equity Loan Trust 2004-D DE 8.01,9.01 10/05/04 CENTRA SOFTWARE INC DE 1.01,5.02,9.01 09/30/04 CENTRAL VERMONT PUBLIC SERVICE CORP VT 8.01 10/01/04 CENUCO INC DE 2.01,5.02,9.01 09/30/04 CGI HOLDING CORP NV 4.01 09/29/04 CHIRON CORP DE 8.01 10/05/04 CINCINNATI BELL INC OH 7.01,9.01 10/05/04 CIROND CORP NV 1.01,1.02,3.02,9.01 09/20/04 CITADEL SECURITY SOFTWARE INC DE 1.01 09/29/04 CITIGROUP GLOBAL MARKETS HOLDINGS INC NY 9.01 10/05/04 CITIGROUP MORTGAGE LOAN TRUST SERIES 8.01,9.01 09/27/04 CITIZENS CAPITAL CORP TX 8.01 10/05/04 CLEAN DIESEL TECHNOLOGIES INC DE 3.02 10/01/04 COLE NATIONAL CORP /DE/ DE 5.01,9.01 10/04/04 COLONY RIH HOLDINGS INC DE 1.01,9.01 10/01/04 COMERICA INC /NEW/ DE 5.02 09/29/04 COMMUNITY BANCORP INC DE 8.01,9.01 10/04/04 COMPUTER ACCESS TECHNOLOGY CORP DE 1.01,9.01 10/05/04 COMPUWARE CORPORATION MI 7.01 10/04/04 COMSTOCK RESOURCES INC NV 1.01,9.01 09/29/04 CONCEPTUS INC DE 1.01,9.01 10/05/04 CONCORDE CAREER COLLEGES INC DE 5.02,9.01 10/04/04 CONOCOPHILLIPS DE 2.02,9.01 10/05/04 CONOLOG CORP DE 4.01,9.01 09/21/04 AMEND CORIO INC DE 1.01 09/29/04 CPI HOLDCO INC DE 8.01,9.01 10/04/04 CROSS COUNTRY HEALTHCARE INC DE 8.01,9.01 10/04/04 CRYO CELL INTERNATIONAL INC DE 2.02,9.01 10/05/04 CSFB MORTGAGE-BACKED PASS-THROUGH CER DE 8.01,9.01 10/05/04 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 09/25/04 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 09/25/04 CWALT INC 8.01,9.01 07/29/04 CWALT INC 8.01,9.01 07/30/04 CWMBS INC DE 8.01,9.01 07/26/04 CWMBS INC DE 8.01,9.01 06/29/04 CYTRX CORP DE 1.01,2.01,3.02,9.01 10/04/04 DECODE GENETICS INC DE 8.01 10/05/04 DEL GLOBAL TECHNOLOGIES CORP NY 1.01,8.01,9.01 09/30/04 DELPHI CORP DE 2.02,9.01 10/05/04 DELTA WOODSIDE INDUSTRIES INC /SC/ SC 2.02,9.01 10/04/04 DENDRITE INTERNATIONAL INC NJ 1.01,2.03,9.01 09/29/04 DENNYS CORP DE 1.01,2.03,3.03,7.01 10/05/04 DEUTSCHE MORT SEC INC MORTGAGE LOAN T 8.01,9.01 09/25/04 DEUTSCHE MORTGAGE SEC INC MORT LOAN T 8.01,9.01 09/25/04 Deutsche Mortgage Securities Inc Mort 8.01,9.01 09/25/04 DIGITAL LIFESTYLES GROUP INC DE 1.01,9.01 09/29/04 DIRECT GENERAL CORP 7.01,9.01 10/04/04 DNAPRINT GENOMICS INC UT 1.01,9.01 09/28/04 DOMINOS PIZZA INC 1.01,5.02 10/04/04 DREW INDUSTRIES INC DE 8.01,9.01 10/05/04 DUKE CAPITAL LLC DE 8.01 09/29/04 DUKE ENERGY CORP NC 8.01 09/29/04 DUKE ENERGY FIELD SERVICES LLC DE 2.06 10/05/04 DUNE ENERGY INC DE 5.02,9.01 09/29/04 E PIPHANY INC DE 2.02,9.01 10/05/04 EAGLE PICHER HOLDINGS INC DE 7.01,9.01 10/04/04 EASTMAN KODAK CO NJ 2.05,9.01 09/29/04 EMBRYO DEVELOPMENT CORP DE 3.02 10/05/04 EMERITUS CORP\WA\ WA 2.01,9.01 09/30/04 ENCYSIVE PHARMACEUTICALS INC DE 8.01,9.01 10/05/04 ENDURANCE SPECIALTY HOLDINGS LTD 8.01,9.01 10/04/04 ENESCO GROUP INC IL 1.01 10/01/04 ENTERPRISE PRODUCTS PARTNERS L P DE 1.01,2.01,9.01 09/30/04 AMEND ESESIS INC 4.01,9.01 09/30/04 ESSEX PROPERTY TRUST INC MD 8.01 10/04/04 EXACT SCIENCES CORP DE 7.01,9.01 10/03/04 EXIDE TECHNOLOGIES DE 7.01,9.01 10/05/04 EXTENDED SYSTEMS INC DE 4.01,9.01 09/29/04 EZ EM INC DE 8.01,9.01 10/04/04 FARMERS CAPITAL BANK CORP KY 8.01,9.01 10/04/04 FBO AIR, INC. NV 1.01,4.01,5.02,9.01 09/30/04 Fieldstone Mortgage Investment Trust, DE 8.01,9.01 09/25/04 FIND SVP INC NY 1.01,5.02,9.01 09/29/04 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 09/30/04 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 09/30/04 FIRST INDIANA CORP IN 8.01,9.01 10/04/04 FONIX CORP DE 1.02,2.03,9.01 10/01/04 FORCE PROTECTION INC CO 5.02,9.01 09/30/04 FOREST LABORATORIES INC DE 1.01,5.02,9.01 09/30/04 FOSSIL INC DE 1.01,2.03,9.01 09/30/04 FREQUENCY ELECTRONICS INC DE 8.01,9.01 09/30/04 FRONTIER OIL CORP /NEW/ WY 7.01,9.01 10/04/04 GABELLI ASSET MANAGEMENT INC NY 2.02,8.01 10/05/04 GABLES REALTY LIMITED PARTNERSHIP DE 2.03 09/29/04 GABLES RESIDENTIAL TRUST MD 2.03 09/29/04 GALAXY ENERGY CORP CO 1.01,9.01 09/30/04 GALAXY NUTRITIONAL FOODS INC DE 5.02 10/01/04 GAMESTOP CORP DE 1.01,2.03,8.01,9.01 10/05/04 GASCO ENERGY INC NV 7.01,9.01 10/04/04 GENAERA CORP DE 8.01,9.01 10/04/04 GENENTECH INC DE 8.01,9.01 10/04/04 GENERAL BEARING CORP DE 4.01,9.01 10/04/04 GENERAL BINDING CORP DE 5.02 10/05/04 GENERAL MOTORS CORP DE 5.02 10/05/04 GENTEK INC DE 2.06 10/05/04 GLOBUS GROWTH GROUP INC NY 2.01,9.01 10/05/04 GOAMERICA INC DE 3.01,9.01 10/01/04 GREAT LAKES DREDGE & DOCK CORP DE 1.01,9.01 09/30/04 GREENWICH CAPITAL ACC INC PROVIDENT F DE 8.01,9.01 09/25/04 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 10/05/04 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 10/05/04 GS MORTGAGE SEC CORP MORTGAGE PASS TH DE 8.01,9.01 09/27/04 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 10/04/04 GUILFORD PHARMACEUTICALS INC DE 1.01,9.01 09/30/04 GULLEDGE REALTY INVESTORS II L P VA 2.01 10/05/04 HALLMARK FINANCIAL SERVICES INC NV 1.01 10/01/04 HANCOCK JOHN LIFE INSURANCE CO MA 8.01,9.01 10/04/04 HARRIS & HARRIS GROUP INC /NY/ NY 5.05,8.01 09/29/04 HERBALIFE INTERNATIONAL INC NV 8.01,9.01 10/01/04 HERITAGE COMMERCE CORP CA 5.02,9.01 10/04/04 HONDA AUTO REC 2003-3 OWNER TRUST DE 8.01,9.01 09/21/04 AMEND HOUSERAISING, INC. NC 4.01 10/05/04 AMEND IMAGE INNOVATIONS HOLDINGS INC NV 1.01,2.03,9.01 09/09/04 IMPAC CMB Trust SERIES 2004-6 DE 8.01,9.01 09/25/04 INDEPENDENT BANK CORP /MI/ MI 1.01 09/30/04 INLAND WESTERN RETAIL REAL ESTATE TRU MD 2.01,9.01 09/29/04 INPUT OUTPUT INC DE 7.01 10/05/04 INTEGRATED ALARM SERVICES GROUP INC DE 1.01,9.01 10/01/04 Integrated Healthcare Holdings NV 1.01,3.02,5.01,9.01 09/29/04 INTELLIGROUP INC NJ 7.01 10/05/04 INTELLIGROUP INC NJ 1.01,1.02,2.04,3.01,5.01,5.02 09/29/04 INTELLIGROUP INC NJ 7.01 10/05/04 INTERDIGITAL COMMUNICATIONS CORP PA 5.03 10/05/04 INTERMET CORP GA 1.03,2.04,9.01 09/29/04 Intermix Media, Inc. DE 3.02 09/30/04 INTERNAP NETWORK SERVICES CORP DE 1.01,1.02,2.03,9.01 09/30/04 INTERNATIONAL BANCSHARES CORP TX 8.01 10/04/04 INVESTORS REAL ESTATE TRUST ND 8.01,9.01 10/05/04 IPASS INC DE 7.01,9.01 10/05/04 IXYS CORP /DE/ DE 1.01,5.02 09/29/04 J P MORGAN CHASE & CO DE 9.01 10/05/04 JACO ELECTRONICS INC NY 9.01 10/05/04 AMEND JAG MEDIA HOLDINGS INC NV 8.01 09/06/04 JAVA EXPRESS INC NV 2.01,9.01 10/04/04 JDS UNIPHASE CORP /CA/ DE 7.01 10/01/04 KAISER ALUMINUM & CHEMICAL CORP DE 1.01,8.01,9.01 09/30/04 KAISER ALUMINUM CORP DE 1.01,8.01,9.01 09/30/04 KIWA BIO-TECH PRODUCTS GROUP CORP DE 2.03,3.02 10/05/04 KULICKE & SOFFA INDUSTRIES INC PA 8.01,9.01 09/30/04 L 3 COMMUNICATIONS HOLDINGS INC DE 8.01,9.01 10/05/04 LAKE AREA CORN PROCESSORS LLC 8.01,9.01 09/28/04 LAMSON & SESSIONS CO OH 8.01,9.01 10/05/04 LASALLE RE HOLDINGS LTD 7.01,9.01 09/20/04 LEGAL ACCESS TECHNOLOGIES INC NV 1.02,5.02 10/01/04 LEGAL CLUB OF AMERICA CORP CO 4.01,9.01 10/01/04 LEXINGTON CORPORATE PROPERTIES TRUST MD 1.01,9.01 09/30/04 LIGHTBRIDGE INC DE 8.01,9.01 10/01/04 LIGHTBRIDGE INC DE 8.01,9.01 10/01/04 AMEND LIGHTPATH TECHNOLOGIES INC DE 8.01,9.01 10/05/04 LOWRANCE ELECTRONICS INC DE 8.01,9.01 10/04/04 LYONDELL CHEMICAL CO DE 1.01,9.01 10/05/04 MARCONI CORP PLC X0 8.01 10/05/04 MASTR Alternative Loan Trust 2004-4 DE 8.01,9.01 09/27/04 MASTR Alternative Loan Trust 2004-5 DE 8.01,9.01 09/27/04 MASTR Alternative Loan Trust 2004-6 DE 8.01,9.01 09/25/04 MASTR Alternative Loan Trust 2004-7 DE 8.01,9.01 09/25/04 MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01,9.01 08/25/04 MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01,9.01 09/27/04 MASTR Asset Securitization Trust 2004 DE 8.01,9.01 09/25/04 MASTR Asset Securitization Trust 2004 DE 8.01,9.01 09/25/04 MATRIXX INITIATIVES INC DE 8.01 09/29/04 MAXIM PHARMACEUTICALS INC DE 5.02,9.01 10/04/04 MAXUS TECHNOLOGY CORP DE 5.02,9.01 09/24/04 MDC HOLDINGS INC DE 2.02,7.01,9.01 10/05/04 MEDCATH CORP DE 5.02 10/01/04 MEDIANET GROUP TECHNOLOGIES INC NV 5.02 09/30/04 MEDIANEWS GROUP INC DE 7.01 10/05/04 MERISEL INC /DE/ DE 3.01,7.01,9.01 10/04/04 MERRILL LYNCH & CO INC DE 7.01 10/05/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 10/04/04 Merrill Lynch Mortgage Trust 2004-KEY DE 1.01 09/29/04 MILLENNIUM PHARMACEUTICALS INC DE 1.01,9.01 09/29/04 MISSISSIPPI CHEMICAL CORP /MS/ MS 8.01 09/30/04 MOLECULAR IMAGING CORP DE 1.01 10/05/04 MOMENTA PHARMACEUTICALS INC DE 1.01,9.01 10/04/04 MONDAVI ROBERT CORP CA 5.02,8.01,9.01 10/04/04 MONDAVI ROBERT CORP CA 8.01,9.01 10/04/04 MORGAN STANLEY DEAN WITTER CAPITAL I DE 8.01,9.01 09/25/04 MORGAN STANLEY DEAN WITTER MORT PAS T DE 8.01,9.01 09/25/04 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 09/25/04 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 09/25/04 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 09/25/04 MORTGAGE ASSET SEC TRANS INC MASTR AL DE 8.01,9.01 09/27/04 MORTGAGE ASSET SEC TRANS INC MASTR AS DE 8.01,9.01 09/27/04 MORTGAGE ASSET SEC TRANS INC MORT PS DE 8.01,9.01 09/27/04 MORTGAGE ASSET SEC TRANS MASTR ALTERN DE 8.01,9.01 09/27/04 MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 09/25/04 MORTGAGE LOAN TRUST SERIES 2004-3 8.01,9.01 09/25/04 MORTGAGE PASS-THROUGH CERTIFICATES SE DE 8.01,9.01 09/27/04 MORTGAGE PASS-THROUGH CERTIFICATES SE DE 8.01,9.01 09/27/04 MS STRUCTURED SATURNS SERIES 2001-6 DE 9.01 09/30/04 MT ULTIMATE HEALTHCARE CORP NV 1.01,2.01,9.01 10/01/04 NANOPIERCE TECHNOLOGIES INC NV 8.01,9.01 10/01/04 NASHUA CORP MA 8.01,9.01 10/04/04 NATIONAL CITY CORP DE 8.01,9.01 10/05/04 NBTY INC DE 2.02,9.01 10/04/04 NEIGHBORCARE INC PA 1.01,9.01 10/01/04 NELNET INC NE 2.03 09/29/04 NEW CENTURY FINANCIAL CORP MD 1.01,9.01 09/29/04 NEW CENTURY TRS HOLDINGS INC DE 1.02,9.01 09/29/04 NEW FRONTIER ENERGY INC CO 1.01,2.03,9.01 08/30/04 NEWCASTLE INVESTMENT CORP MD 2.03 10/05/04 NGAS Resources Inc 3.02,9.01 10/04/04 NOBEL LEARNING COMMUNITIES INC DE 8.01,9.01 06/03/04 Nomura Asset Acc Corp ALT LN TR Ser 2 DE 8.01,9.01 09/27/04 NOMURA ASSET ACCEPTANCE CORPORATION, DE 8.01,9.01 09/27/04 NORTHEAST BANCORP /ME/ ME 8.01,9.01 09/30/04 NOVASTAR MORTGAGE FUNDING TRUST SERIE DE 8.01,9.01 09/27/04 Novastar Mortgage Funding Trust Serie DE 8.01,9.01 09/27/04 OAKLEY INC WA 1.01,5.02,8.01,9.01 09/29/04 OFFICE DEPOT INC DE 1.01,5.02,9.01 10/04/04 OHIO LEGACY CORP OH 1.02 10/01/04 OPEN TEXT CORP K6 2.02 10/05/04 OPTIGENEX INC. DE 4.01,9.01 09/30/04 OptimumBank Holdings, Inc. FL 2.03 10/05/04 OPTION ONE MORTGAGE ACCEPTANCE LOAN T DE 8.01,9.01 09/27/04 OPTION ONE MORTGAGE LOAN TRUST 2004-1 DE 8.01,9.01 09/27/04 PALMSOURCE INC DE 1.01,9.01 09/29/04 PALMSOURCE INC DE 1.01 09/29/04 PARTY CITY CORP DE 1.02,5.02,9.01 09/30/04 PATHMARK STORES INC DE 1.01,2.03,9.01 10/01/04 PEMSTAR INC MN 2.02,9.01 10/05/04 PEOPLES CHOICE HOME LOAN SECURITIES T 8.01,9.01 09/25/04 PEOPLESOFT INC DE 2.02,5.02,5.03,9.01 09/30/04 PITNEY BOWES INC /DE/ DE 8.01,9.01 10/04/04 PLAINS EXPLORATION & PRODUCTION CO DE 7.01,9.01 10/04/04 PLAINS EXPLORATION & PRODUCTION CO DE 2.02,7.01 10/05/04 POLYMER GROUP INC DE 8.01 10/04/04 POST PROPERTIES INC GA 2.02,9.01 10/04/04 PRE PAID LEGAL SERVICES INC OK 2.02,9.01 09/30/04 PRIMEDIA INC DE 8.01,9.01 10/05/04 PROVIDE COMMERCE INC DE 5.01,9.01 10/05/04 PRUDENTIAL FINANCIAL INC NJ 2.03 10/05/04 PUBLIC SERVICE CO OF NEW HAMPSHIRE NH 8.01,9.01 07/22/04 PULTE HOMES INC/MI/ MI 2.02,9.01 10/05/04 QUALITY SYSTEMS INC CA 5.03,9.01 10/01/04 RAILAMERICA INC /DE DE 1.01,2.03,9.01 09/29/04 RAMP CORP DE 2.01,9.01 09/29/04 RAYOVAC CORP WI 1.01 10/01/04 REALNETWORKS INC WA 1.01 10/01/04 REMINGTON ARMS CO INC/ DE 5.02 10/05/04 RENAISSANCE MORT ACC CORP RENAISSANCE DE 8.01,9.01 09/25/04 RENT WAY INC PA 2.02,9.01 10/01/04 RICEX CO DE 4.01,9.01 10/04/04 ROCKFORD CORP AZ 1.01,7.01,9.01 10/01/04 RYERSON TULL INC /DE/ DE 1.01,5.02,8.01,9.01 09/29/04 SAFEGUARD SCIENTIFICS INC PA 1.01,2.04,9.01 09/30/04 SAFEGUARD SCIENTIFICS INC PA 1.01,2.01,2.03,2.04,9.01 10/01/04 SALEM COMMUNICATIONS CORP /DE/ DE 1.01,9.01 09/29/04 SALEM COMMUNICATIONS CORP /DE/ DE 2.02,7.01,9.01 10/05/04 SBA COMMUNICATIONS CORP FL 7.01 10/05/04 SCHEID VINEYARDS INC DE 1.01,9.01 09/29/04 SCOTTS COMPANY OH 7.01,9.01 10/04/04 SENETEK PLC /ENG/ 1.01,3.02,8.01,9.01 09/30/04 SIGA TECHNOLOGIES INC DE 7.01,9.01 10/05/04 SIMON PROPERTY GROUP L P /DE/ DE 8.01,9.01 10/05/04 SINCLAIR BROADCAST GROUP INC MD 2.02,9.01 10/04/04 SKYBRIDGE WIRELESS INC NV 1.01,2.03,9.01 10/05/04 SMTC CORP DE 5.02,9.01 09/30/04 SMTEK INTERNATIONAL INC DE 1.01,9.01 09/30/04 SONOSITE INC 8.01 09/30/04 SOUTHWEST CASINO CORP 2.01,5.01,5.02,9.01 07/22/04 AMEND SPACEDEV INC CO 1.01 09/29/04 SPECTRASITE INC DE 5.02,9.01 10/04/04 SPX CORP DE 1.01,2.03 09/29/04 STAR GAS PARTNERS LP DE 5.02 10/01/04 STRESSGEN BIOTECHNOLOGIES CORP 7.01,9.01 10/04/04 STRUCTURED ASSET MORT INV II INC BEAR DE 8.01,9.01 09/27/04 STRUCTURED ASSET MORT INV II INC BEAR DE 8.01,9.01 09/27/04 STRUCTURED ASSET MORT INV II INC BEAR DE 8.01,9.01 09/27/04 STRUCTURED ASSET MORT INV INC BEAR ST DE 8.01,9.01 09/27/04 STRUCTURED ASSET MORT INV INC BEAR ST DE 8.01,9.01 09/27/04 STRUCTURED ASSET MORT INV INC BEAR ST DE 8.01,9.01 09/27/04 STRUCTURED ASSET MORT INV INC BEAR ST DE 8.01,9.01 09/27/04 STRUCTURED ASSET MORT INV INC BEAR ST DE 8.01,9.01 09/27/04 STRUCTURED ASSET MORT INV INC THORNBU NY 8.01,9.01 09/25/04 STRUCTURED ASSET MORT INV MORT PASS T NY 8.01,9.01 09/25/04 STRUCTURED ASSET MORT INV MORT PASS T DE 8.01,9.01 09/25/04 STRUCTURED ASSET MORT INVEST INC MORT DE 8.01,9.01 09/25/04 STRUCTURED ASSET MORT INVESTMENT THOR DE 8.01,9.01 09/25/04 STRUCTURED ASSET MORTGAGE INV INC MOR NY 8.01,9.01 09/25/04 SUMMIT PROPERTIES INC MD 1.01,3.03,5.03,9.01 10/05/04 SUMMIT PROPERTIES PARTNERSHIP L P DE 1.01,8.01,9.01 10/05/04 SUNGARD DATA SYSTEMS INC DE 7.01,9.01 10/05/04 SYCAMORE NETWORKS INC DE 5.02 10/05/04 T-3 ENERGY SERVICES INC TX 1.01,2.03,9.01 10/05/04 TBC CORP DE 8.01,9.01 10/04/04 TECHNOLOGY INVESTMENT CAPITAL CORP MD 8.01,9.01 10/04/04 TECO ENERGY INC FL 1.01,2.03,8.01,9.01 09/30/04 TEKNOWLEDGE CORP DE 1.01,2.03,9.01 09/30/04 TEKTRONIX INC OR 2.01,9.01 09/30/04 TELENETICS CORP CA 1.01,1.02,2.03,3.02,5.02,9.01 09/30/04 TEMPLE INLAND INC DE 7.01,9.01 10/04/04 TENFOLD CORP /UT DE 2.02,7.01,9.01 10/04/04 THOR INDUSTRIES INC DE 2.02,9.01 10/04/04 THORNBURG MORTGAGE SECURITIES TRUST DE 8.01,9.01 09/25/04 THORNBURG MORTGAGE INC MD 7.01,9.01 10/05/04 THORNBURG MORTGAGE SECURITIES TRUST 2 DE 8.01,9.01 09/25/04 THORNBURG MORTGAGE SECURITIES TRUST 2 DE 8.01,9.01 09/25/04 TOWER AUTOMOTIVE INC DE 7.01,9.01 10/05/04 TOWN & COUNTRY TRUST MD 1.01,2.03,9.01 10/01/04 TRAFFIX INC DE 1.01,9.01 09/30/04 TRANS ENERGY INC NV 8.01 09/29/04 TRANSBOTICS CORP DE 1.01 10/04/04 TRANSPORTATION LOGISTICS INTL INC CO 2.01 10/01/04 TREASURE MOUNTAIN HOLDINGS INC NV 1.01,2.01,3.02,4.01,9.01 09/29/04 TRENWICK AMERICA CORP DE 7.01,9.01 09/20/04 TRENWICK GROUP LTD 7.01,9.01 09/20/04 TRIARC COMPANIES INC DE 9.01 07/22/04 AMEND TROPICAL SPORTSWEAR INTERNATIONAL COR FL 2.01 10/01/04 TRUE RELIGION APPAREL INC NV 2.02,9.01 09/15/04 TULLYS COFFEE CORP 5.02,9.01 09/30/04 UNITED DOMINION REALTY TRUST INC MD 1.01,2.01,9.01 09/29/04 UNITED PAN AM FINANCIAL CORP CA 4.01,9.01 10/01/04 UNITED PAN AM FINANCIAL CORP CA 1.01,9.01 09/29/04 UNIVERSAL TECHNICAL INSTITUTE INC DE 1.02,9.01 09/30/04 UNIVISION COMMUNICATIONS INC DE 7.01 10/04/04 VA SOFTWARE CORP DE 1.01 10/04/04 VAALCO ENERGY INC /DE/ DE 2.02,9.01 10/01/04 VARIAN MEDICAL SYSTEMS INC DE 2.02,7.01,9.01 10/04/04 VERITY INC \DE\ DE 1.01 09/30/04 VIRAL GENETICS INC /DE/ DE 2.01,3.02,5.01 09/20/04 AMEND VITAL SIGNS INC NJ 5.02 10/01/04 VITROTECH CORP NV 1.01,3.02,9.01 09/29/04 VTEX ENERGY INC NV 8.01 09/30/04 WASTE SERVICES, INC. A6 2.03,9.01 10/05/04 WAYNE SAVINGS BANCSHARES INC /DE/ DE 7.01,9.01 09/03/04 AMEND WCA WASTE CORP 7.01,9.01 10/05/04 WELLS FARGO ASSEST SEC C ORP MORT BAC DE 8.01,9.01 09/27/04 WELLS FARGO ASSET SEC CORP MORT PASS DE 8.01,9.01 09/27/04 WELLS FARGO ASSET SEC CORP MORT PASS DE 8.01,9.01 09/27/04 WELLS FARGO ASSET SEC CORP MORT PS TH DE 8.01,9.01 09/27/04 WELLS FARGO ASSET SEC MORTGAGE BACKED DE 8.01,9.01 09/27/04 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 10/04/04 WELLS FARGO ASSET SECURITIES CORP BAC DE 8.01,9.01 09/27/04 WELLS FARGO ASSET SECURITIES CORP MOR DE 8.01,9.01 09/27/04 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 09/27/04 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 09/27/04 Wells Fargo Asset Securities Series 2 DE 8.01,9.01 09/27/04 WELLS FARGO HOME EQUITY TRUST MORT PA DE 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 09/27/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 09/27/04 WEST COAST BANCORP /NEW/OR/ OR 5.04 10/05/04 WESTAFF INC DE 1.01,9.01 10/04/04 WESTERN GAS RESOURCES INC DE 8.01,9.01 10/01/04 WGL HOLDINGS INC VA 8.01 09/27/04 WGL HOLDINGS INC VA 1.01,9.01 10/01/04 WGNB CORP GA 2.02,9.01 10/05/04 WH HOLDINGS CAYMAN ISLANDS LTD 8.01,9.01 10/01/04 WHITTIER ENERGY CORP NV 9.01 06/18/04 AMEND WILLIAMS CONTROLS INC DE 8.01,9.01 10/05/04 WILLIAMS SONOMA INC CA 1.01 09/30/04 WILLIS LEASE FINANCE CORP DE 1.01 10/05/04 WINMARK CORP MN 1.01,2.03 09/30/04 WINTHROP GROWTH INVESTORS I LP MA 8.01,9.01 09/30/04 WORLD FUEL SERVICES CORP FL 1.01,7.01,9.01 09/29/04 WORLD OMNI AUTO RECEIVABLES LLC DE 8.01,9.01 07/08/04 WSFS FINANCIAL CORP DE 8.01,9.01 10/05/04 YDI WIRELESS INC DE 1.01,9.01 09/30/04 YUM BRANDS INC NC 2.02,9.01 10/05/04 Z TEL TECHNOLOGIES INC DE 1.01,2.01 09/29/04 ZIM CORP A6 2.02,9.01 09/30/04