SEC NEWS DIGEST Issue 2004-203 October 21, 2004 ENFORCEMENT PROCEEDINGS THOMAS NEWKIRK, ASSOCIATE ENFORCEMENT DIRECTOR, TO LEAVE THE COMMISSION Thomas C. Newkirk announced today that he will leave the Commission in November to become a partner in the Washington, D.C., office of the law firm of Jenner & Block LLP. For the past eleven years he has served as an Associate Director in the SEC’s Division of Enforcement. He joined the Commission in 1986 as Chief Litigation Counsel in the Division of Enforcement. "In almost 20 years at the SEC, Tom Newkirk has exemplified the best of public service," said Stephen M. Cutler, Director of the Division of Enforcement. "During his tenure, Tom has labored tirelessly in his work on behalf of the investing public, consistently exercising an intelligence, wisdom and judgment that reflect the highest traditions and values of the Commission's enforcement program. He is an outstanding lawyer. Both the Division and I, personally, will miss him." Chairman William H. Donaldson said, “Tom Newkirk has been a great asset to the Commission. During my tenure as Chairman, he has consistently impressed me with his intelligent, tough, and fair approach to the work we do here. He has brought to fruition some of the most important, complicated cases we have filed.” Newkirk said, “It has been a high privilege to serve the Commission, our capital markets and investors for the past nineteen years. I have been extremely fortunate to work with extraordinarily talented colleagues on the challenging work at the Commission and I will miss it and them.” As Associate Enforcement Director since 1993, Newkirk successfully organized, managed and directed SEC enforcement investigations in all areas of the SEC’s jurisdiction and provided legal advice to senior SEC officials and the Commission. Some of the landmark SEC investigations he directed include: · major financial fraud cases involving Royal Ahold, PNC Financial Services Group, Tyco, Arthur Andersen, Waste Management, Sunbeam and Cendant; · mutual fund cases against The Dreyfus Corporation and Kemper Financial Services involving misallocation of investment opportunities; · broker-dealer cases against Prudential Securities where the Commission obtained reimbursement of almost one billion dollars for investors defrauded in the sale of limited partnerships and Gruntal & Company for misappropriating escheat funds; and · In the Matter of Certain Options Exchanges, a case involving the options exchanges’ failure to compete in the listing of options and to police their own markets. From 1986 to 1992, Newkirk served as the SEC Enforcement Division’s Chief Litigation Counsel where he directed the Commission’s litigation against Drexel Burnham Lambert and Michael Milken, First Jersey and Eddie Antar (Crazy Eddie), and many emergency relief cases to freeze the proceeds of insider trading and halt on-going frauds. During the late 1970’s and early 1980’s, Newkirk was the Deputy General Counsel of the U.S. Department of Energy, where he helped secure two of the largest judgments ever collected by the government in U.S. v. Exxon ($2 billion) and In re Dept. of Energy Stripper Well Litigation ($1 billion). He has also been a Senior Attorney in the Office of Legal Counsel in the U.S. Department of Justice, an Assistant Counsel for the U.S. Senate’s Securities Industry Study, and an associate in a major Wall Street law firm. Newkirk received numerous awards including two Presidential Meritorious Executive Awards, the SEC’s Law and Policy Award, the Commission’s Capital Markets Award and the SEC’s Distinguished Service Award, the Commission’s highest honor. Newkirk graduated in 1966 from Cornell Law School, Order of the Coif, Phi Kappa Phi. He was a member of the Cornell Law Review’s board of editors. (Press Rel. 2004-149) ENFORCEMENT PROCEEDINGS SEC SUES FORMER CEO AND FORMER CFO OF A FLORIDA AIRPLANE INSTRUMENT MANUFACTURER IN FINANCIAL FRAUD SPANNING OVER FIVE YEARS On October 18, the Commission filed a civil securities fraud action in the U.S. District Court for the Middle District of Florida against John Mervyn Nabors, the former Chief Executive Officer, and Eric J. McCracken, the former Chief Financial Officer, of Aerosonic Corporation (Aerosonic), a Clearwater, Florida airplane instrument manufacturer. Nabors has reached a settlement of this case with the SEC. The case against McCracken is pending. According to the SEC 's complaint, from January 1999 through December 2002, Nabors and McCracken allegedly implemented various accounting schemes designed to artificially inflate Aerosonic’s reported pre-tax earnings and financially benefited from their fraudulent activities. After Nabors and McCracken resigned in December 2002, Aerosonic’s new management discovered inventory and other accounting improprieties totaling in the millions. In November 2003, Aerosonic restated over $8.6 million in revenue and inventory-related items for its fiscal years ended 1999 through 2002, and for its first three quarters of 2003. The SEC 's complaint alleges that Nabors violated Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 13b2-1, 13b2-2, and 13a-14, thereunder, and that he aided and abetted Aerosonic’s violations of 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. The Complaint also alleges that McCracken violated Section 17(a) of the Securities Act of 1933 (Securities Act) and Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5, 13b2-1, 13b2-2, and 13a-14, thereunder, and, that he aided and abetted Aerosonic’s violations of 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. The SEC’s complaint seeks injunctive relief, disgorgement, civil money penalties, and officer and director bars against Nabors and McCracken. Nabors has consented, without admitting or denying the allegations in the SEC’s complaint, to full injunctive relief, an officer or director bar, disgorgement of $210,200 and civil money penalties of $50,000. The SEC intends to direct that disgorgement and penalties paid in this case be paid to a Fair Fund for the benefit of defrauded investors. The SEC’s case against McCracken is pending. [SEC v. John Mervyn Nabors and Eric J. McCracken, Civil Action No. 8:04-CV-02288-SDM-MAP (M.D. FL)] (LR-18935; AAE Rel. 2126) QWEST COMMUNICATIONS INTERNATIONAL INC. CONSENTS TO INJUNCTION, $250 MILLION PENALTY, AND WILL PERMANENTLY MAINTAIN CHIEF COMPLIANCE OFFICER REPORTING TO THE OUTSIDE DIRECTORS OF THE BOARD The Commission today charged Qwest Communications International Inc., one of the largest telecommunications companies in the United States, with securities fraud and other violations of the federal securities laws. The Commission’s complaint alleges that, between 1999 and 2002, Qwest fraudulently recognized over $3.8 billion in revenue and excluded $231 million in expenses as part of a multi-faceted fraudulent scheme to meet optimistic and unsupportable revenue and earnings projections. Without admitting or denying the allegations in the complaint, Qwest consented to entry of a judgment enjoining it from violating the antifraud, reporting, books and records, internal control, proxy, and securities registration provisions of the federal securities laws. The judgment also directs Qwest to pay a civil penalty of $250 million and $1 disgorgement. The entire penalty amount will be distributed to defrauded investors pursuant to the Fair Funds provision of Sarbanes- Oxley. In assessing the penalty amount, the Commission considered Qwest’s current financial condition. In addition, Qwest is required to maintain permanently a chief compliance officer (CCO) reporting to a committee of outside directors and responsible for ensuring the company conducts its business in compliance with the federal securities laws. The CCO shall aid the board in maintaining, implementing and enforcing standards of conduct for the corporation. The CCO shall also respond to employee concerns that may implicate matters of ethics or questionable business practices. The Commission’s complaint, which was filed in United States District Court for the District of Colorado, alleges as follows: FRAUDULENT USE OF NON-RECURRING REVENUE After its initial public offering in 1997, Qwest touted itself as a progressive, new-generation technology company with enormous growth potential. Beginning in 1999, in fact, Qwest’s CEO consistently predicted publicly that Qwest would achieve double-digit revenue and earnings growth. By mid-1999, it became clear to Qwest senior management that the market for telecommunications services was declining and that revenue from those services would not sustain Qwest’s projected revenue and earnings growth. To “fill the gap” between its actual and projected revenue, Qwest, at the direction of its senior management, began selling indefeasible rights of use (IRUs). An IRU is an irrevocable right to use a specific fiber strand or specific amount of fiber capacity for a specified time period. Thus, to meet revenue expectations that it created, Qwest sold what the company had previously identified in Commission filings and press releases as its “principal asset.” When the demand for IRUs declined, Qwest engaged in IRU “swaps” whereby Qwest bought IRUs from other companies in exchange for agreements from those companies to buy IRUs from Qwest. As another “gap filler,” Qwest sold capital equipment. Both IRU and equipment sales were referred to internally as “one hit wonders.” Indeed, the investment community generally discounted such non-recurring revenue sources when valuing telecommunications companies because non-recurring revenue sources were not sustainable. Qwest’s use of one-time transactions to fill the gap between actual and projected revenue became so common that many Qwest employees likened the practice to an “addiction” and the non-recurring IRU and equipment sale transactions as Qwest’s “heroin.” In Commission filings and other public statements, Qwest fraudulently characterized non-recurring revenue from IRU and equipment transactions as recurring "data and Internet service revenues," thereby masking its declining financial condition and artificially inflating its stock price. FRAUDULENT ACCOUNTING FOR IRU AND EQUIPMENT SALE TRANSACTIONS In addition to fraudulently characterizing non-recurring revenue as recurring revenue, Qwest ignored generally accepted accounting principles (GAAP) by recognizing upfront revenue from IRU transactions and equipment sales. Qwest, in fact, employed fraudulent devices such as backdated contracts and secret side agreements to conceal the fact that its IRU and equipment transactions did not meet GAAP’s requirements for upfront revenue recognition. Under GAAP, Qwest should either have not recognized any revenue on these transactions or recognized revenue ratably over the lives of the contracts. OTHER FRAUDULENT CONDUCT Qwest engaged in a variety of other fraudulent conduct. In particular: · Qwest fraudulently failed to disclose in periodic filings with the Commission that Qwest committed to buy millions of dollars of equipment that it never intended to deploy in its network and entered into strategic relationships with, and invested in, many equipment and service vendors in part for the personal benefit of certain members of its senior management. Qwest also failed to disclose that Qwest executives received, as compensation, investment opportunities in some of Qwest’s vendors. · Qwest made misleading statements in Commission filings concerning revenue from its directory services unit, Qwest Dex, Inc. In particular, Qwest stated that changes in period-over-period revenue were attributable to changes in the “number,” “mix,” or “length” of directories published. In fact, Qwest had advanced the publication dates of certain directories and extended the lives of others for the sole purpose of meeting revenue or earnings targets. · Qwest fraudulently concealed the fact that, based on a series of accounting errors, it improperly recognized $112 million of revenue between 2000 and 2002 from its Wireless division. · Qwest fraudulently understated expenses relating to sales commission plans and compensated absences. OTHER SECURITIES LAW VIOLATIONS Qwest's lack of internal controls and inadequate books and records resulted in numerous other accounting errors during the same period, including a $56 million overstatement in operator services revenue, $200 million in improper capitalized costs associated with its design service centers, and a total of $850 million understatement of expenses in accounting for its merger with US West, Inc. and in certain restructuring charges. Further, Qwest failed to disclose a related party transaction with Anschutz Company and sold unregistered securities. The Commission's investigation into matters related to Qwest's financial fraud is continuing. [SEC v. Qwest Communications International Inc., Civ. No. 04-Z-2179 (OES) USDC, District of Colorado] (LR-18936; AAE Rel. 2127; Press Rel. 2004-148) INVESTMENT COMPANY ACT RELEASES ORDERS OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT Orders have been issued under Section 8(f) of the Investment Company Act declaring that each of the following has ceased to be an investment company: AXP Progressive Series, Inc. [File No. 811-1714] (Rel. IC – 26633 - October 20) Merrill Lynch International Equity Fund [File No. 811-6521] (Rel. IC - 26634 - October 20) Merrill Lynch Dragon Fund, Inc. [File No. 811-6581] (Rel. IC – 26635 - October 20) Eaton Vance Municipal Income Trust II (formerly Eaton Vance Municipal Income Fund) [File No. 811-21234] (Rel. IC - 26636 - October 20) Investors First Fund, Inc. [File No. 811-4981] (Rel. IC - 26637 - October 20) Progressive Return Fund, Inc. [File No. 811-5891] (Rel. IC - 26638 - October 20) MUTUAL FUND VARIABLE ANNUITY TRUST An order has been issued pursuant to Section 8(f) of the Investment Company Act declaring that Mutual Fund Variable Annuity Trust has ceased to be an investment company. (Rel. IC-26639 - October 20) MERRILL LYNCH VARIABLE ANNUITY ACCOUNT An order has been issued on an application filed by Merrill Lynch Variable Annuity Account pursuant to Section 8(f) of the Investment Company Act declaring that it has ceased to be an investment company. (Rel. IC-26640 - October 20) STRONG CAPITAL MANAGEMENT, INC., ET AL. The Commission has issued a temporary order and a notice of an application for a permanent order filed by Strong Capital Management, Inc., et al. under Section 9(c) of the Investment Company Act with respect to an injunction issued by the Supreme Court for the State of New York on Oct. 20, 2004 (Injunction). The temporary order exempts applicants from the provisions of Section 9(a) of the Act, until the Commission takes final action on the application for a permanent order or, if earlier, Oct. 20, 2006. A notice has been issued giving interested persons until Nov. 15, 2004, to request a hearing on the application filed by applicants for a permanent order under Section 9(c) of the Act. (Rel. IC-26641 - October 20) HOLDING COMPANY ACT RELEASES NORTHEAST UTILITIES An order has been issued authorizing Northeast Utilities, a registered holding company, to guarantee, indemnify and otherwise provide credit support of up to $100 million with respect to the debt or obligations of its non-utility subsidiaries Northeast Utilities Service Company and the Rocky River Realty Company through June 30, 2007. (Rel. 35-27901) PROGRESS ENERGY INC. A supplemental order has been issued granting Progress Energy, Inc., a registered holding company, an extension until Dec. 31, 2005, to divest its interests in two entities or cause the ownership interests to be converted into passive interests. (Rel. 35-27902) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The Commission issued notice of filing of a proposed rule change (SR- Amex-2004-25) and Amendments No. 1 and No. 2 thereto submitted by the American Stock Exchange relating to revisions to Amex Rule 111. Publication of the proposal is expected in the Federal Register during the week of October 18. (Rel. 34-50552) The New York Stock Exchange filed a proposed rule change (SR-NYSE-2004- 48) to create new NYSE Rule 416A (Member and Member Organization Profile Information Updates and Quarterly Certifications Via the Electronic Filing Platform) and to Amend NYSE Rule 476A (Imposition of Fines for Minor Violations of Rules), adding new NYSE Rule 416A to the “List of Exchange Rule Violations and Fines Applicable Thereto Pursuant to Rule 476A”. Publication of the proposal is expected in the Federal Register during the week of October 25. (Rel. 34-50559) APPROVAL OF PROPOSED RULE CHANGES The Commission granted approval to a proposed rule change and Amendment No. 1 thereto filed by the Municipal Securities Rulemaking Board (SR- MSRB-2004-04) relating to proposed amendments to MSRB Rule G-3 (Continuing Education for Registered Persons). Publication of the proposal is expected in the Federal Register during the week of October 25. (Rel. 34-50557) The Commission has granted approval to a proposed rule change (SR-NASD- 2004-105) and Amendment No. 1 thereto submitted by the National Association of Securities Dealers to amend Rule 4350(n) and IM-4350-7 to provide time frames for foreign issuers and foreign private issuers to disclose certain code of conduct waivers. Publication of the proposal is expected in the Federal Register during the week of October 25. (Rel. 34-50573) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the National Association of Securities Dealers to amend NASD Rule 6250 relating to amendments to TRACE Rule 6250 (SR-NASD-2004-148) has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. The proposed rule change amends Rule 6250 to continue to disseminate transaction information for certain TRACE-eligible securities. Publication of the proposal is expected in the Federal Register during the week of October 25. (Rel. 34-50558) A proposed rule change (SR-Phlx-2004-64) filed by the Philadelphia Stock Exchange relating to the change in weighting methodology of the Phlx/KBW Bank Index 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 October 25. (Rel. 34-50563) WITHDRAWALS SOUGHT A notice has been issued giving interested persons until Nov. 16, 2004, to comment on the application of AmNet Mortgage, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the American Stock Exchange. (Rel. 34-50574) A notice has been issued giving interested persons until Nov. 16, 2004, to comment on the application of Ryder System, Inc. to withdraw its common stock, $.50 par value, from listing and registration on the Archipelago Exchange (a facility of the Pacific Exchange). (Rel. 34- 50576) 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: . SB-2 Horse Sense Stable Services, Inc., 7699 E PARK VIEW DR, TUCSON, AZ, 85715, 520-404-3182 - 400,000 ($700,000.00) Equity, (File 333-119834 - Oct. 20) (BR. 09) S-4 HARRAHS ENTERTAINMENT INC, ONE HARRAHS COURT, LAS VEGAS, NV, 89119, 7024076000 - 0 ($6,110,286,852.00) Equity, (File 333-119836 - Oct. 20) (BR. 05) F-6 metcash trading LTD, 4 NEWINGTON ROAD, SILVERWATER NSW 2128, C3, 00000, 0 ($2,500,000.00) ADRs/ADSs, (File 333-119838 - Oct. 20) (BR. ) S-8 Roebling Financial Corp, Inc., ROUTE 130 SOUTH AND DELAWARE AVENUE, NEW JERSEY, NJ, 08554, 609 499-0355 - 105,629 ($782,133.00) Equity, (File 333-119839 - Oct. 20) (BR. 07) S-8 MATRIX SERVICE CO, 10701 E UTE ST, TULSA, OK, 74116-1517, 9188388822 - 0 ($4,824,000.00) Equity, (File 333-119840 - Oct. 20) (BR. 06) S-4 FOSTER WHEELER LLC, 0 ($120,000,000.00) Non-Convertible Debt, (File 333-119841 - Oct. 20) (BR. 06) S-8 CalAmp Corp., 1401 N. RICE AVENUE, OXNARD, CA, 93030, 8059879000 - 3,000,000 ($19,830,000.00) Equity, (File 333-119842 - Oct. 20) (BR. 37) S-4 MGM MIRAGE, 3600 LAS VEGAS BLVD S, LAS VEGAS, NV, 89109, 7028913333 - 0 ($450,000,000.00) Non-Convertible Debt, (File 333-119843 - Oct. 20) (BR. 05) S-8 TRIKON TECHNOLOGIES INC, RINGLAND WAY, ., NEWPORT, X0, NP18 2TA, 011-44-1-633-414-000 - 1,300,000 ($2,704,000.00) Equity, (File 333-119844 - Oct. 20) (BR. 36) S-8 ENNIS, INC., 2441 PRESIDENTIAL PARKWAY, MIDLOTHIAN, TX, 76065, 9727759801 - 500,000 ($10,215,000.00) Equity, (File 333-119845 - Oct. 20) (BR. 05) S-8 CHARLES RIVER LABORATORIES INTERNATIONAL INC, 261 BALLARDVALE STREET, WILMINGTON, MA, 01867, 9786586000 - 3,015,982 ($99,415,176.03) Equity, (File 333-119846 - Oct. 20) (BR. 01) S-8 LAM PHARMACEUTICAL CORP, 800 SHEPPARD AVENUE WEST, TORONTO, A6, 00000, 4166333004 - 0 ($1,700,000.00) Equity, (File 333-119847 - Oct. 20) (BR. 01) SB-2 AAA Minerals Inc., 3841 ARMADOR WAY, RENO, NV, 89502, 775-827-2324 - 2,512,000 ($628,000.00) Equity, (File 333-119848 - Oct. 20) (BR. 09) S-8 WINDSORTECH INC, 70 LAKE DRIVE, -, HIGHTSTOWN, NJ, 08520, 609-426-4666 - 9,238,292 ($16,628,926.00) Equity, (File 333-119849 - Oct. 20) (BR. 08) S-8 BOYD GAMING CORP, 2950 S INDUSTRIAL RD, LAS VEGAS, NV, 89109, 7027927200 - 0 ($115,360,000.00) Equity, (File 333-119850 - Oct. 20) (BR. 05) S-1 Nalco Finance Holdings LLC, 1601 WEST DIEHL ROAD, NAPERVILLE, IL, 60563, (630) 305-1000 - 0 ($1.00) Debt Convertible into Equity, (File 333-119852 - Oct. 20) (BR. 06) S-8 CELEBRATE EXPRESS, INC., 11220 120TH AVENUE NORTHEAST, KIRKLAND, WA, 98033, 4262501057 - 0 ($29,060,170.00) Equity, (File 333-119853 - Oct. 20) (BR. 02) S-3 LEUCADIA NATIONAL CORP, 315 PARK AVE S, NEW YORK, NY, 10010, 2124601900 - 241,000 ($13,845,450.00) Equity, (File 333-119856 - Oct. 20) (BR. 37) S-3 DIGITAL VIDEO SYSTEMS INC, 430 CAMBRIDGE AVENUE, SUITE 110, PALO ALTO, CA, 94306, (650) 322-8108 - 6,286,545 ($2,891,810.70) Equity, (File 333-119857 - Oct. 20) (BR. 37) S-3 CalAmp Corp., 1401 N. RICE AVENUE, OXNARD, CA, 93030, 8059879000 - 7,118,617 ($17.23) Equity, (File 333-119858 - Oct. 20) (BR. 37) SB-2 DAC TECHNOLOGIES GROUP INTERNATIONAL INC, 3200 NORTH OCEAN BLVD, FT LAUDERDALE, FL, 33308, 9543750119 - 0 ($1,620,012.80) Equity, (File 333-119859 - Oct. 20) (BR. 06) S-8 MGP INGREDIENTS INC, 1300 MAIN ST, ATCHISON, KS, 66002, 9133671480 - 980,000 ($8,604,400.00) Equity, (File 333-119860 - Oct. 20) (BR. 04) S-1 ZONAGEN INC, 2408 TIMBERLOCH PL, SUITE B-4, WOODLANDS, TX, 77380, 2813675892 - 0 ($14,600,000.00) Equity, (File 333-119861 - Oct. 20) (BR. 01) S-8 ARGON ST, Inc., 8419 TERMINAL ROAD, P O BOX 1869, NEWINGTON, VA, 22122-1430, (703)550-7000 - 0 ($46,261,240.00) Equity, (File 333-119862 - Oct. 20) (BR. 36) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off- Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------ 99 CENTS ONLY STORES CA 2.02,5.02,9.01 10/20/04 A C MOORE ARTS & CRAFTS INC PA 2.02 10/20/04 AAON INC NV 2.02,9.01 10/19/04 ACCERIS COMMUNICATIONS INC FL 3.02,9.01 10/14/04 ACE Securities Corp Series 2004-SD1 DE 2.01,9.01 09/30/04 ACLARA BIOSCIENCES INC DE 1.01,7.01,9.01 10/18/04 ACLARA BIOSCIENCES INC DE 8.01,9.01 10/18/04 ACUSPHERE INC DE 1.01,2.03,8.01,9.01 10/18/04 ACXIOM CORP DE 2.02,5.02,9.01 09/30/04 ADVANCE AUTO PARTS INC DE 2.02,9.01 10/19/04 ADVANTA BUSINESS RECEIVABLES CORP 9.01 10/20/04 AFFYMETRIX INC DE 2.02,9.01 10/20/04 ALFA CORP DE 7.01,9.01 10/20/04 ALLEGHENY TECHNOLOGIES INC DE 2.02,9.01 10/20/04 ALLIANCE DATA SYSTEMS CORP DE 2.02,7.01,9.01 10/20/04 ALLSTATE CORP DE 2.02,9.01 10/20/04 ALTEON INC /DE DE 8.01 10/18/04 ALTERA CORP DE 2.02,9.01 10/20/04 AMBAC FINANCIAL GROUP INC DE 2.02,9.01 10/20/04 AMEREN CORP MO 8.01,9.01 10/20/04 AMERICAN AIRLINES INC DE 2.02 10/20/04 AMERICAN COMMUNITY BANCSHARES INC NC 2.02,9.01 10/18/04 AMERICAN ECOLOGY CORP DE 2.02,9.01 10/19/04 AMERICAN INSURED MORTGAGE INVESTORS S CA 8.01,9.01 10/20/04 AMERICAN NATIONAL BANKSHARES INC VA 2.02 10/20/04 AMPHENOL CORP /DE/ DE 2.02,7.01,9.01 10/20/04 AMPHENOL CORP /DE/ DE 5.02 10/19/04 AMR CORP DE 2.02 10/20/04 ANALOG DEVICES INC MA 8.01,9.01 10/20/04 ANALYSTS INTERNATIONAL CORP 2.02,7.01,9.01 09/19/04 AMEND ANGELICA CORP /NEW/ MO 1.01,5.02,9.01 10/19/04 ANTS SOFTWARE INC DE 5.02,9.01 10/18/04 APPLIED EXTRUSION TECHNOLOGIES INC /D DE 1.01 10/18/04 APPLIED INNOVATION INC DE 2.02,2.05,9.01 10/14/04 ARCH COAL INC DE 2.02,9.01 10/18/04 ARENA PHARMACEUTICALS INC DE 1.01,3.02 10/20/04 ARENA PHARMACEUTICALS INC DE 2.02,9.01 10/20/04 ARGONAUT GROUP INC DE 2.02,9.01 10/20/04 ARIAD PHARMACEUTICALS INC DE 8.01,9.01 10/19/04 ARTHROCARE CORP DE 2.02,9.01 10/19/04 ASPECT MEDICAL SYSTEMS INC DE 2.02 10/20/04 ASSOCIATED BANC-CORP WI 2.02 10/19/04 ASSOCIATED BANC-CORP WI 8.01 10/20/04 ASSOCIATED BANC-CORP WI 8.01 10/20/04 ASTEC INDUSTRIES INC TN 2.02,9.01 09/30/04 ATA HOLDINGS CORP IN 8.01,9.01 10/16/04 ATC HEALTHCARE INC /DE/ DE 7.01,9.01 10/15/04 ATLANTIS BUSINESS DEVELOPMENT CORP DE 5.02 10/08/04 ATMI INC DE 2.02,9.01 10/20/04 ATWOOD OCEANICS INC TX 7.01,9.01 10/20/04 AUGUST TECHNOLOGY CORP MN 2.02,9.01 10/20/04 AXT INC DE 2.02,2.06,9.01 10/20/04 AZTAR CORP DE 2.02,9.01 10/20/04 B&G FOODS HOLDINGS CORP DE 1.01,8.01,9.01 10/14/04 BALDOR ELECTRIC CO MO 2.02,9.01 10/14/04 BALLY TOTAL FITNESS HOLDING CORP DE 1.01,2.03,9.01 10/14/04 BANC OF AMERICA COMMERCIAL MORT PASS DE 8.01,9.01 10/15/04 BANC ONE HELOC 1999-1 OH 8.01,9.01 10/20/04 BANC ONE HELOC TRUST 1998-1 OH 8.01,9.01 10/20/04 BANK OF NEW YORK CO INC NY 2.02,9.01 09/30/04 BANK ONE AUTO SECURITIZATION TRUST 20 DE 8.01,9.01 10/20/04 BARD C R INC /NJ/ NJ 2.02 10/19/04 BARD C R INC /NJ/ NJ 5.03 10/19/04 BAUSCH & LOMB INC NY 2.02 10/20/04 BAY RESOURCES LTD DE 1.01,5.02,8.01 10/20/04 Bear Stearns 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10/20/04 COLONIAL PROPERTIES TRUST AL 2.02,7.01,9.01 10/19/04 COMM BANCORP INC PA 2.02 10/19/04 COMMERCIAL BANKSHARES INC FL 2.02,9.01 10/15/04 COMMERCIAL MORTGAGE PASS THROUGH CERT DE 8.01,9.01 10/15/04 COMMONWEALTH INCOME & GROWTH FUND I PA 9.01 10/11/04 AMEND COMMONWEALTH INCOME & GROWTH FUND II PA 9.01 10/11/04 AMEND COMMONWEALTH INCOME & GROWTH FUND III 9.01 10/11/04 AMEND COMMONWEALTH INCOME & GROWTH FUND IV 9.01 10/11/04 AMEND COMMUNITY BANK SHARES OF INDIANA INC IN 2.02,9.01 10/20/04 COMMUNITY CAPITAL CORP /SC/ SC 2.02,7.01,9.01 10/20/04 COMPUTER ASSOCIATES INTERNATIONAL INC DE 2.02,7.01,9.01 10/20/04 CONCORD COMMUNICATIONS INC MA 1.01,9.01 10/15/04 CONSOLIDATED TOMOKA LAND CO FL 7.01 10/20/04 CONSOLIDATED WATER CO LTD E6 8.01,9.01 10/19/04 CONVERGYS CORP OH 2.02,9.01 10/20/04 CORILLIAN CORP OR 2.02,9.01 10/20/04 CORNING INC /NY NY 2.02,7.01 09/30/04 CORVIS CORP DE 3.02 10/18/04 COSTAR GROUP INC DE 2.02 10/19/04 COTT CORP /CN/ 2.02,9.01 10/20/04 COTTON STATES LIFE INSURANCE CO / GA 7.01,9.01 10/20/04 COUNTRYWIDE FINANCIAL CORP DE 2.02,9.01 10/20/04 COVAD COMMUNICATIONS GROUP INC DE 2.02,9.01 10/20/04 CPG PARTNERS LP MD 5.01,5.03,9.01 10/14/04 CREDIT ACCEPTANCE CORPORATION MI 7.01,9.01 10/20/04 CREDIT SUISSE FIRST BOSTON MORTGAGE A DE 9.01 10/20/04 CROSS A T CO RI 2.02 10/20/04 CRUSADE GLOBAL TRUST NO 1 OF 2004 8.01,9.01 10/18/04 CSFB ADJUSTABLE RATE MORTGAGE TRUST 2 DE 8.01,9.01 09/29/04 CSFB COMMERCIAL MORT PASS THR CERTS S DE 8.01,9.01 10/15/04 CSFB MORT SEC CORP COMM MORT PAS THR DE 8.01,9.01 10/15/04 CSK AUTO CORP DE 1.01,9.01 10/15/04 CURAGEN CORP DE 2.05,9.01 10/19/04 CYTRX CORP DE 4.01,9.01 04/12/04 AMEND DAIMLERCHRYSLER MASTER OWNER TRUST 8.01,9.01 10/15/04 DANA CORP VA 2.02,7.01,9.01 10/20/04 DATARAM CORP NJ 5.02,9.01 10/15/04 DEARBORN BANCORP INC /MI/ MI 2.02,9.01 10/19/04 DELTA AIR LINES INC /DE/ DE 2.02,7.01,9.01 10/20/04 DELTA MILLS INC DE 1.01,2.05,2.06,9.01 10/15/04 DELTA WOODSIDE INDUSTRIES INC /SC/ SC 1.01,2.05,2.06,9.01 10/15/04 DEUTSCHE RECREATIONAL ASSET FUNDING C NV 8.01,9.01 09/30/04 DIEBOLD INC OH 2.02,9.01 10/20/04 DIGITAL CREATIVE DEVELOPMENT CORP UT 2.01,5.02,9.01 11/30/01 DIGITAL RIVER INC /DE DE 2.02 10/20/04 DIMON INC VA 7.01,9.01 10/20/04 DIONEX CORP /DE CA 2.02,9.01 10/20/04 DISTRIBUTION FINANCIAL SERVICES MARIN NY 8.01,9.01 09/30/04 DISTRIBUTION FINANCIAL SERVICES RV MA NV 8.01,9.01 09/30/04 DISTRIBUTION FINANCIAL SERVICES RV TR NY 8.01,9.01 09/30/04 DISTRIBUTION FINANCIAL SERVICES RV TR NY 8.01,9.01 09/30/04 DOBSON COMMUNICATIONS CORP OK 7.01,9.01 10/20/04 DUN & BRADSTREET CORP/NW DE 1.01,2.02,9.01 10/15/04 DUPONT PHOTOMASKS INC DE 2.02,9.01 10/20/04 DURATEK INC DE 2.02,9.01 10/20/04 EAGLE FINANCIAL SERVICES INC VA 2.02,9.01 10/20/04 EASTMAN KODAK CO NJ 2.02,9.01 10/20/04 EBAY INC DE 2.02,9.01 10/20/04 ECB BANCORP INC NC 2.02,7.01,9.01 10/20/04 ECHELON CORP DE 2.02,9.01 10/19/04 EDGEWATER TECHNOLOGY INC/DE/ DE 2.02 10/20/04 ELECTRONICS FOR IMAGING INC DE 2.02,9.01 10/20/04 Emrise CORP DE 2.02,7.01,9.01 10/19/04 ENPATH MEDICAL INC MN 2.02,9.01 10/20/04 ENRON CORP/OR/ OR 1.01,2.03,9.01 10/13/04 ENTERPRISE FINANCIAL SERVICES CORP DE 2.02,9.01 10/19/04 ENVIRONMENTAL TECTONICS CORP PA 2.02,9.01 10/13/04 EPICOR SOFTWARE CORP DE 2.02,9.01 10/20/04 EQUITY INNS INC TN 8.01,9.01 10/18/04 ERESEARCHTECHNOLOGY INC /DE/ DE 2.02,9.01 10/20/04 ESPEED INC DE 3.02 10/14/04 EXIDE TECHNOLOGIES DE 1.01,9.01 10/13/04 FALCON PRODUCTS INC /DE/ DE 3.01,9.01 10/20/04 FAMOUS DAVES OF AMERICA INC MN 2.02,9.01 10/20/04 FANTATECH INC DE 2.01,9.01 10/18/04 FAR EAST ENERGY CORP 2.06,4.02 10/14/04 FARADAY FINANCIAL INC DE 8.01,9.01 07/08/04 FIBERSTARS INC /CA/ CA 2.02,9.01 10/20/04 FIDELITY BANCORP INC PA 8.01,9.01 10/20/04 FIDELITY NATIONAL FINANCIAL INC /DE/ DE 1.01,9.01 10/15/04 FILENET CORP DE 2.02 09/30/04 FINANCIAL FEDERAL CORP NV 1.01 10/14/04 FIRST DEFIANCE FINANCIAL CORP OH 2.02,9.01 10/14/04 FIRST FINANCIAL BANCORP /OH/ OH 2.02,7.01,9.01 10/20/04 FIRST FINANCIAL BANKSHARES INC TX 2.02 09/30/04 FIRST MERCHANTS CORP IN 2.02,9.01 09/30/04 FIRST MIDWEST BANCORP INC DE 2.02,9.01 10/20/04 FIRST NATIONAL FUNDING LLC NE 8.01,9.01 10/15/04 FIRST OAK BROOK BANCSHARES INC DE 2.02,9.01 10/19/04 FIRST UNION COM MOR SEC INC COM MOR P NY 8.01,9.01 10/15/04 FIRST UNION COMM MORT TRUST COMM MOR NY 8.01,9.01 10/15/04 FIRST UNION COMM MORT TRUST COMM MOR NY 8.01,9.01 10/18/04 FIRST UNION COMM MORT TRUST COMM MOR NY 8.01,9.01 10/18/04 FIRST UNION COMMERCIAL MORTGAGE PASS NC 8.01,9.01 10/15/04 FIRST UNION COMMERCIAL MORTGAGE PASS NC 9.01 10/15/04 FISCHER IMAGING CORP DE 4.01,9.01 10/07/04 AMEND FLEET HOME EQUITY LOAN LLC DE 9.01 10/20/04 FLIR SYSTEMS INC OR 2.02,9.01 10/20/04 FLOTEK INDUSTRIES INC/CN/ DE 2.02 09/30/04 FNB CORP/FL/ FL 2.02,9.01 10/20/04 FOREST LABORATORIES INC DE 2.02,9.01 09/30/04 FPL GROUP INC FL 2.03 10/15/04 FRANKLIN CREDIT MANAGEMENT CORP/DE/ DE 2.01 10/19/04 FRANKLIN CREDIT MANAGEMENT CORP/DE/ DE 1.01 10/20/04 FSI INTERNATIONAL INC MN 2.02,9.01 10/19/04 FULTON FINANCIAL CORP PA 2.02,9.01 10/19/04 GARMIN LTD 5.02 10/20/04 GASCO ENERGY INC NV 1.01,2.03,3.02,8.01,9.01 10/14/04 GE COMM MORT PASS THROUGH CERT SERIES DE 8.01,9.01 10/15/04 GE COMMERCIAL MORT CORP PASS THR CERT DE 8.01,9.01 10/11/04 GEMSTAR TV GUIDE INTERNATIONAL INC DE 5.02 10/20/04 GENCORP INC OH 7.01,9.01 10/20/04 GENERAL DYNAMICS CORP DE 2.02,9.01 10/20/04 GENERAL GROWTH PROPERTIES INC DE 8.01 10/19/04 GENESIS BIOVENTURES INC NY 1.01,9.01 09/17/04 GENZYME CORP MA 2.02,9.01 10/20/04 GETTY IMAGES INC DE 2.02,9.01 10/20/04 GLADSTONE COMMERCIAL CORP MD 2.01,9.01 10/15/04 GMAC COMMERCIAL MORTGAGE PASS-THR CER DE 8.01,9.01 10/11/04 GRAFTECH INTERNATIONAL LTD DE 7.01 10/20/04 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 10/20/04 GREATER BAY BANCORP CA 2.02,9.01 09/20/04 GREENVILLE FIRST BANCSHARES INC SC 2.02,9.01 10/19/04 GS MORT SEC CORP II COMMERCIAL MORT P DE 8.01,9.01 10/11/04 GS MORTGAGE SECURITIES CORP DE 8.01 10/18/04 GXS CORP DE 5.02 10/20/04 GYRODYNE CO OF AMERICA INC NY 8.01,9.01 10/19/04 HANCOCK FABRICS INC DE 8.01,9.01 10/19/04 HARLEY DAVIDSON MOTORCYCLE TRUST 2004 NV 8.01,9.01 10/15/04 Harley-Davidson Motorcycle Trust 2004 NV 8.01,9.01 10/15/04 Harley-Davidson Motorcycle Trust 2004 NV 8.01,9.01 10/15/04 HARLEYSVILLE SAVINGS FINANCIAL CORP 2.02,9.01 10/20/04 HARRAHS ENTERTAINMENT INC DE 2.02,9.01 10/20/04 HARRAHS ENTERTAINMENT INC DE 8.01,9.01 10/20/04 HARRAHS ENTERTAINMENT INC DE 5.02,9.01 10/20/04 HARRIS CORP /DE/ DE 2.02,9.01 10/20/04 HEALTHCARE SERVICES GROUP INC PA 2.02 10/19/04 HEALTHEXTRAS INC DE 7.01,9.01 10/15/04 HEARTLAND EXPRESS INC NV 2.02,9.01 09/30/04 HENRY JACK & ASSOCIATES INC DE 2.02,9.01 10/19/04 HERLEY INDUSTRIES INC /NEW DE 2.02 08/01/04 HOME FEDERAL BANCORP IN 2.02,2.06,9.01 10/20/04 HONEYWELL INTERNATIONAL INC DE 2.02 10/20/04 HUDSON VALLEY HOLDING CORP NY 5.02 10/18/04 HUDSONS GRILL INTERNATIONAL INC TX 8.01 10/20/04 HYPERDYNAMICS CORP DE 5.02,8.01,9.01 10/18/04 IBASIS INC DE 2.02,9.01 10/20/04 IBIS TECHNOLOGY CORP MA 2.02,9.01 10/20/04 ILEX ONCOLOGY INC DE 2.02 10/20/04 ILLUMINA INC CA 2.02,7.01,9.01 10/10/04 IMAGE SENSING SYSTEMS INC MN 2.02,9.01 10/20/04 IMATION CORP DE 2.02,2.05,7.01,9.01 10/19/04 INFORTE CORP DE 2.02 10/19/04 INTELLIGROUP INC NJ 3.01,7.01 10/19/04 INTERCHANGE FINANCIAL SERVICES CORP / NJ 2.02,9.01 10/20/04 INTERNATIONAL SMART SOURCING INC DE 8.01 10/19/04 INTERPHARM HOLDINGS INC DE 8.01 10/18/04 INTERSIL CORP/DE DE 2.02,7.01,9.01 10/20/04 INTERSTAR MILLENNIUM SERIES 2002-1G T 8.01,9.01 10/20/04 INTERWOVEN INC CA 2.02,9.01 10/20/04 INTEST CORP DE 2.02,7.01,9.01 10/19/04 IVILLAGE INC DE 1.01,9.01 09/28/04 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 10/20/04 J P MORGAN CHASE & CO DE 2.02,9.01 10/20/04 J P MORGAN CHASE & CO DE 7.01,9.01 10/20/04 J P MORGAN CHASE & CO DE 7.01,9.01 10/01/04 AMEND J.P. Morgan Chase Commercial Mortgage DE 9.01 10/15/04 J.P. Morgan Chase Commercial Mortgage DE 9.01 10/15/04 JASMINES GARDEN NV 1.01,9.01 09/30/04 AMEND K2 INC DE 2.02 10/20/04 KAISER ALUMINUM & CHEMICAL CORP DE 1.01,9.01 10/15/04 KAISER ALUMINUM CORP DE 1.01,9.01 10/15/04 KENTUCKY BANCSHARES INC /KY/ 2.02,9.01 09/30/04 KERR MCGEE CORP /DE DE 7.01,9.01 10/20/04 KINDER MORGAN ENERGY PARTNERS L P DE 2.02,9.01 09/30/04 KINDER MORGAN INC KS 2.02,9.01 09/30/04 KINGTHOMASON GROUP INC NV 1.01,9.01 10/14/04 KNIGHT TRADING GROUP INC DE 2.02,7.01,9.01 10/20/04 LAS VEGAS SANDS CORP NV 8.01,9.01 09/30/04 LAUREATE EDUCATION, INC. MD 2.02,9.01 10/20/04 LECROY CORP DE 2.02,9.01 10/20/04 LIBERTY MINT LTD CO 3.02 10/20/04 LINENS N THINGS INC DE 2.02,9.01 10/20/04 LODGENET ENTERTAINMENT CORP DE 2.02,9.01 10/19/04 LONE STAR TECHNOLOGIES INC DE 7.01 10/20/04 LTV CORP DE 8.01,9.01 10/20/04 LUCENT TECHNOLOGIES INC DE 2.02,7.01 10/20/04 LUXOTTICA GROUP SPA DE 9.01 10/18/04 LYNCH CORP IN 1.01,2.01,2.03,3.02,9.01 10/14/04 MACROMEDIA INC DE 2.02,9.01 10/20/04 MAF BANCORP INC DE 2.02 10/20/04 MAGNA ENTERTAINMENT CORP DE 2.03,9.01 10/10/04 MAINSOURCE FINANCIAL GROUP IN 2.02 10/20/04 MANHATTAN ASSOCIATES INC GA 2.02,9.01 10/20/04 MANUGISTICS GROUP INC DE 1.01,9.01 10/18/04 MARSH & MCLENNAN COMPANIES INC DE 8.01 10/19/04 MARTEN TRANSPORT LTD DE 2.02,9.01 10/20/04 MARTIN MARIETTA MATERIALS INC NC 5.02,9.01 10/20/04 MARTIN MIDSTREAM PARTNERS LP DE 7.01,9.01 10/20/04 MASTR Seasoned Securitization Trust 2 DE 2.01,9.01 09/30/04 MATERIAL SCIENCES CORP DE 5.02,9.01 10/18/04 MATRIA HEALTHCARE INC DE 2.02,9.01 10/19/04 MAXTOR CORP DE 2.02,8.01,9.01 10/20/04 MAYTAG CORP DE 8.01,9.01 10/20/04 MBNA AMERICA BK NAT ASSOC MBNA MASTER 8.01,9.01 10/19/04 MED-DESIGN CORP 1.01,1.02,5.02 10/14/04 MEDICAL STAFFING NETWORK HOLDINGS INC DE 7.01,9.01 10/20/04 MEDICINES CO /DE DE 2.02,9.01 10/19/04 MEDICIS PHARMACEUTICAL CORP DE 2.02,9.01 10/19/04 MELLON FINANCIAL CORP PA 2.02,9.01 10/19/04 MEMBERWORKS INC DE 8.01,9.01 10/20/04 MERCURY AIR GROUP INC NY 8.01,9.01 10/19/04 MERCURY INTERACTIVE CORP DE 2.02,9.01 10/20/04 METALS USA INC DE 8.01 10/20/04 MGM MIRAGE DE 2.02,9.01 10/20/04 MICRO INTERCONNECT TECHNOLOGY INC NV 1.01 10/18/04 MICRON ENVIRO SYSTEMS INC NV 5.01 10/20/04 MIPS TECHNOLOGIES INC DE 2.02 09/30/04 MK RESOURCES CO DE 8.01 10/13/04 MOBILEPRO CORP DE 9.01 08/13/04 AMEND MODINE MANUFACTURING CO WI 2.02 10/20/04 MODINE MANUFACTURING CO WI 8.01,9.01 10/20/04 MOLEX INC DE 2.02,9.01 09/30/04 MONACO COACH CORP /DE/ DE 2.02,9.01 10/18/04 MONDAVI ROBERT CORP CA 1.01,9.01 10/15/04 MONROE BANCORP IN 2.02 10/19/04 MORGAN STAN DEAN WIT CAP COM MORT PS DE 8.01,9.01 10/11/04 Morgan Stanley Capital I Trust 2004 I DE 9.01 10/15/04 Morgan Stanley Capital I Trust 2004 I DE 8.01,9.01 10/15/04 Morgan Stanley Capital I Trust Series DE 8.01,9.01 10/11/04 MOTIVE INC DE 2.02,9.01 10/20/04 MS STRUCTURED SATURNS SERIES 2002-15 DE 9.01 10/15/04 MS STRUCTURED SATURNS SERIES 2004-5 DE 9.01 10/15/04 MUNICIPAL MORTGAGE & EQUITY LLC DE 8.01,9.01 10/19/04 MURRAY UNITED DEVELOPMENT CORP DE 4.01,9.01 10/15/04 N-VIRO INTERNATIONAL CORP DE 4.01,9.01 10/19/04 N-VIRO INTERNATIONAL CORP DE 4.01 10/19/04 National Collegiate Student Loan Trus 9.01 10/20/04 NATIONAL PROCESSING INC OH 2.01,5.01,9.01 10/15/04 NBC CAPITAL CORP MS 2.02,9.01 10/20/04 NELNET EDUCATION LOAN FUNDING INC NE 8.01,9.01 10/14/04 NELNET STUDENT LOAN FUNDING LLC 8.01,9.01 10/14/04 NESCO INDUSTRIES INC NV 4.01,9.01 10/06/04 AMEND NETWOLVES CORP NY 4.01 10/15/04 NEW YORK COMMUNITY BANCORP INC DE 2.02,7.01,9.01 10/20/04 NORFOLK SOUTHERN CORP VA 2.02,7.01 10/19/04 NORTHERN STATES FINANCIAL CORP /DE/ DE 2.02 10/20/04 NORTHERN TRUST CORP DE 2.02,9.01 10/20/04 NORTHWEST AIRLINES CORP DE 2.02 10/20/04 NORTHWEST PIPE CO OR 2.02,9.01 10/20/04 NORTHWESTERN CORP DE 8.01,9.01 10/15/04 NOTIFY TECHNOLOGY CORP CA 1.01,5.02,9.01 10/14/04 NOVAMED INC DE 1.01,9.01 10/15/04 NVE CORP /NEW/ MN 2.02 09/30/04 NYMEX HOLDINGS INC DE 7.01 10/20/04 O REILLY AUTOMOTIVE INC MO 7.01 09/30/04 OCCIDENTAL PETROLEUM CORP /DE/ DE 1.01 10/14/04 OFFICE DEPOT INC DE 2.02,8.01,9.01 10/20/04 OLYMPIC CASCADE FINANCIAL CORP DE 3.01,9.01 10/19/04 ONLINE RESOURCES CORP DE 2.02 10/20/04 OPTIMAL GROUP INC 8.01 10/20/04 ORASURE TECHNOLOGIES INC DE 8.01,9.01 10/20/04 OSHKOSH B GOSH INC DE 2.02,9.01 10/20/04 OUTBACK STEAKHOUSE INC DE 2.02,9.01 10/20/04 OWENS ILLINOIS INC /DE/ DE 2.02 10/19/04 PARALLEL PETROLEUM CORP DE 2.01,9.01 10/14/04 PARAMETRIC TECHNOLOGY CORP MA 2.02,9.01 10/20/04 PAREXEL INTERNATIONAL CORP MA 2.02,9.01 10/20/04 Park Place Securities, Inc., Asset-Ba DE 9.01 10/12/04 PENN 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2.02,9.01 10/20/04 Real Mex Restaurants, Inc. 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