SEC NEWS DIGEST Issue 2004-211 November 2, 2004 RULES AND RELATED MATTERS COMMISSION SEEKS PUBLIC COMMENT ON NEW RULE 2a-46 AND NEW RULE 55a-1 The Commission is seeking public comment on new Rule 2a-46 and new Rule 55a-1, both under the Investment Company Act of 1940. The proposed new rules are designed to realign the definition of eligible portfolio company set forth under the Investment Company Act, and the investment activities of business development companies, with the purpose of the Small Business Investment Incentive Act of 1980. These rules are intended to promote the flow of capital to small, developing and financially troubled companies. Comments on the proposed rules should be received no later than 60 days after the date of publication in the Federal Register. For further information, please contact Rochelle Kauffman Plesset, Senior Counsel or Elizabeth Osterman, Assistant Chief Counsel, Division of Investment Management, at (202) 942-0660. (Rel. IC-26647; File No. S7-37-04) SEC EXTENDS TIME FOR BANKS TO COMPLY WITH GRAMM-LEACH-BLILEY ACT BROKER REGISTRATION REQUIREMENTS The Commission announced today that it issued an order further extending until March 31, 2005, the compliance dates for banks with respect to certain broker registration requirements contained in the Gramm-Leach- Bliley Act (GLBA). The Commission does not expect banks to develop compliance systems to meet the terms of the “broker” exceptions until the Commission amends its rules. Banks have indicated that they will need time to implement systems to ensure compliance with the new statutory requirements regarding the definition of “broker.” The GLBA repealed a full exception that had allowed banks to engage in securities activities without registering as a broker or dealer and replaced the full exception with new functional exceptions. The new functional exceptions were to become effective May 12, 2001. On May 11, 2001, the Commission adopted interim rules (Interim Rules) that, among other things, gave banks time to come into full compliance with the more narrowly tailored exceptions from broker-dealer registration. To further accommodate the banking industry's continuing compliance concerns, the Commission delayed the effective date of the bank “broker” rules through a series of orders that ultimately extended the temporary exemption from the definition of “broker” to Nov. 12, 2004. Monday, the Commission extended the exemption from the definition of “broker” until March 31, 2005, pending its consideration of comments received on the Regulation B proposal. This will give the Commission time to fully consider comments received on Regulation B and to take any final action on the proposal as necessary, including consideration of any modification necessary to the proposed compliance date. In June 2004, the Commission proposed to revise and replace the Interim Rules with Regulation B. Proposed Regulation B provides that banks and other financial institutions would begin complying with the final GLBA bank broker rules on Jan. 1, 2006. The text of the order and notice will be available on the Commission’s website at http://www.sec.gov. (Rel. 34-50618; Press Rel. 2004-151) ENFORCEMENT PROCEEDINGS COURT AWARDS JUDGMENT AGAINST NORTH CAROLINA PROMOTOR OF $29 MILLION PRIME BANK SCHEME On Oct. 26, 2004, the U.S. District Court for the Western District of North Carolina entered final judgment against Frederick J. Gilliland, enjoining him from further violations of antifraud, and securities and broker-dealer registration provisions of the federal securities laws, Sections 5 and 17(a) of the Securities Act of 1933 and Sections 10(b) and 15(a) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The judgment directs Gilliland to disgorge $9.4 million, representing Gilliland’s profits gained through the prime bank scheme, plus $635,179 in prejudgment interest. The judgment also directs Gilliland to pay a $110,000 civil penalty. The Commission’s complaint alleged that Frederick Gilliland sold more than $29 million in interests in a succession of non-existent prime bank trading programs to more than 200 investors between at least mid-1997 through November 1998. In connection with his scheme, the complaint alleged that Gilliland misrepresented and omitted material facts concerning: (1) the existence of the trading programs; (2) the use of investor funds; (3) the promised return; and (4) the safety of the funds invested. For example, the investment agreements that Gilliland’s investors typically signed referred to the investment programs as a “high-yield banking transaction.” Most of these programs guaranteed rates of return ranging from 30% per month to as high as 130% per 10 days. According to the Commission’s complaint, Gilliland also misrepresented that investments were safe because they would be fully collateralized by U.S. Treasury bills. [SEC v. Frederick J. Gilliland, et al., Case No. 3:02-CV128 (WDNC)] (LR-18953) FINAL JUDGMENTS IMPOSING CIVIL PENALTIES, DISGORGEMENT, PERMANENT INJUNCTIONS AND OTHER RELIEF ENTERED AGAINST DEFENDANTS DAVID RIVARD AND DAVID KAPLAN The Commission announced that on November 1 the U.S. District Court for the Eastern District of New York entered final judgments on consent against David Rivard and David Kaplan, former vice presidents of finance at Computer Associates International, Inc., (CA), fully resolving the Commission’s litigation against those two defendants. Rivard consented, without admitting or denying the allegations against him, to a final judgment that requires him to disgorge $83,700 in ill-gotten gains and interest and imposes a $75,000 civil penalty. Kaplan consented, without admitting or denying the allegations against him, to a final judgment that requires him to disgorge $128,770 in ill-gotten gains and interest and imposes a $100,000 civil penalty. The final judgments also reincorporate equitable relief that Rivard and Kaplan previously consented to in partial judgments entered by the court at the time the Commission filed the complaints. The equitable relief includes permanent injunctions prohibiting Rivard and Kaplan from violating Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5, 13b2-1, and 13b2-2 thereunder, and from aiding and abetting any violations of Sections 10(b), 13(a) and 13(b)(2) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1 and 13a-13. In addition, the court permanently barred both Rivard and Kaplan from serving as an officer or director of a publicly held company. On April 8, 2004, the Commission filed complaints alleging that Rivard and Kaplan participated in a widespread practice that resulted in the improper recognition of revenue by CA, one of the world's largest software companies. During at least CA's fiscal year 2000, which ran from April 1, 1999, through March 31, 2000, CA prematurely recognized revenue from software contracts that had not yet been consummated, in violation of Generally Accepted Accounting Principles. The Commission's complaints allege that, based on this conduct, Rivard and Kaplan violated Sections 10(b) and 13(b)(5) of the Exchange Act, and Rules 10b-5, 13b2-1 and 13b2-2 thereunder. The complaints further allege that Rivard and Kaplan are also liable for aiding and abetting CA's violations of Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act, and Rules 10b-5, 12b- 20, 13a-1 and 13a-13 thereunder. For additional information see Litigation Release No. 18552 (Jan. 22, 2004); Accounting and Auditing Enforcement Release No. 1948 (Jan. 22, 2004); Litigation Release No. 18665 (April 8, 2004); Accounting and Auditing Enforcement Release No. 1988 (April 8, 2004); Litigation Release No. 18891 (Sept. 22, 2004); and Accounting and Auditing Enforcement Release No. 2106 (Sept. 22, 2004). [SEC v. David Rivard, 04 Civ. 1464 (EDNY) Glasser, IL]; [SEC v. David Kaplan, 04 Civ. 1465 (EDNY) Glasser, IL] (LR-18954; AAE Rel. 2131) HOLDING COMPANY ACT RELEASES EMERA INC., ET AL. A supplemental order has been issued releasing jurisdiction and approving a proposal by Emera Inc., a registered public-utility holding company under the Act and its direct and indirect subsidiary companies listed in Exhibit A of their previously filed application-declaration to engage in various financing and other transactions through June 30, 2007. (Rel. 35-27906) BLACK HILLS CORPORATION, ET AL. A notice has been issued giving interested persons until November 24 to request a hearing on a proposal by Black Hills Corporation (Black Hills), a public-utility holding company exempt under Section 3(a)(1) of the Act by Rule 2, Black Hills Power, Inc., its subsidiary electric- utility company, and all of Black Hills’ other direct and indirect subsidiaries, that they be authorized and enabled to operate and engage in financing and investment activities, intrasystem services and other related activities and transactions following Black Hills’ registration as a public-utility holding company under the Act, through Dec. 31, 2007. (Rel. 35-27907) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the National Association of Securities Dealers extending the operation of the NASD Alternative Display Facility pilot (SR-NASD-2004-160) has become immediately 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 November 1. (Rel. 34- 50601) A proposed rule change (SR-NASD-2004-155) filed by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., to establish access fees for non-NASD members using Nasdaq's Brut facility 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 November 1. (Rel. 34- 50604) A proposed rule change filed by the New York Stock Exchange relating to its original financial listing standards pilot program (SR-NYSE-2004-58) 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 November 1. (Rel. 34- 50615) A proposed rule change filed by the Chicago Stock Exchange (SR-CHX-2004- 22) to modify certain charges that are payable by CHX specialists that trade NASDAQ/NM securities has become effective under Section 19(b)(3)(A)(ii) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of November 1. (Rel. 34- 50616) APPROVAL OF PROPOSED RULE CHANGES The Commission granted approval to a proposed rule change (SR-NYSE-2004- 22) and accelerated approval of Amendment Nos. 1 and 2 thereto submitted by the New York Stock Exchange regarding listing and trading of streetTRACKS® Gold Shares. Publication of the proposal is expected in the Federal Register during the week of November 1. (Rel. 34- 50603) The Commission approved a proposed rule change and Amendment No. 1 thereto (SR-NASD-2004-074) submitted by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., to clarify and modify market maker quote re-entry obligations. Publication of the proposal is expected in the Federal Register during the week of November 1. (Rel. 34- 50606) PROPOSED RULE CHANGE The Commission issued a notice of filing of a proposed rule change (SR- NASD-2004-027) filed by the National Association of Securities Dealers to amend NASD Rule 2830(k). Publication of the proposal is expected in the Federal Register during the week of November 1. (Rel. 34- 50611) 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 NETTEL HOLDINGS INC, 2500 COLUMBIA HOUSE, BOULEVARD, VANCOUVER, WA, 98661, 360-696-3412 - 117,437,509 ($24,074,689.34) Equity, (File 333-120115 - Nov. 1) (BR. 07) SB-2 PETROL OIL & GAS INC, 3161 E. WARM SPRINGS ROAD, SUITE 300, LAS VEGAS, NV, 89120, 702454-7318 - 25,698,859 ($41,058,116.67) Equity, (File 333-120116 - Nov. 1) (BR. 04) S-1 Tarpon Industries, Inc., 2420 WILLS STREET, MARYSVILLE, MI, 48040, 810-364-7421 - 0 ($22,665,000.00) Equity, (File 333-120117 - Nov. 1) (BR. 06) S-4 ENHERENT CORP, 12300 FORD RD, SUITE 450, DALLAS, TX, 75234, 9173453800 - 25,272,052 ($2,196.00) Equity, (File 333-120118 - Nov. 1) (BR. 03) S-4 MOHEGAN TRIBAL GAMING AUTHORITY, ONE MOHEGAN SUN BOULEVARD, UNCASVILLE, CT, 06382, 860-862-8000 - 0 ($225,000,000.00) Non-Convertible Debt, (File 333-120119 - Nov. 1) (BR. 05) S-4 BINGO COM INC, 1405, 1166 ALBERNI STREET, VANCOUVER, A1, V6E 3Z3, 604 694 0300 - 24,249,086 ($3,152,381.18) Equity, (File 333-120120 - Nov. 1) (BR. 09) S-8 PROJECT GROUP INC, 333 N. SAM HOUSTON PARKWAY E., SUITE 275, HOUSTON, TX, 77060, 7136221100 - 6,000,000 ($390,000.00) Equity, (File 333-120121 - Nov. 1) (BR. 08) S-4 GETTY IMAGES INC, 601 NORTH 34TH STREET, SEATTLE, WA, 98103, 2069256449 - 265,000,000 ($265,000,000.00) Debt Convertible into Equity, (File 333-120122 - Nov. 1) (BR. 37) S-8 SOUTHERN COMMUNITY BANCSHARES INC /GA, 525 NORTH JEFF DAVIS DRIVE, FAYETTEVILLE, GA, 30214, 7704614365 - 0 ($4,047,420.00) Equity, (File 333-120123 - Nov. 1) (BR. 07) S-8 SOUTHERN COMMUNITY BANCSHARES INC /GA, 525 NORTH JEFF DAVIS DRIVE, FAYETTEVILLE, GA, 30214, 7704614365 - 0 ($930,400.00) Equity, (File 333-120124 - Nov. 1) (BR. 07) S-8 DOLLAR GENERAL CORP, 100 MISSION RIDGE, GOODLETTSVILLE, TN, 37072, 6158554000 - 900,000 ($16,668,000.00) Equity, 44,000,000 ($44,000,000.00) Other, (File 333-120126 - Nov. 1) (BR. 02) F-1 Gracechurch Card Funding (No. 7) PLC, 442076995000 - 0 ($3,000,000.00) Mortgage Backed Securities, (File 333-120127 - Nov. 1) (BR. 05) S-8 DTOMI INC, 200 9TH AVENUE, SUITE 220, SAFETY HARBOR, FL, 34965, (727) 723-8664 - 1,000,000 ($200,000.00) Equity, (File 333-120128 - Nov. 1) (BR. 08) S-1 PRB Transportation, Inc., 600 17TH STREET, SUITE 2800 SOUTH, DENVER, CO, 80202, (303) 454-3706 - 6,295,000 ($34,622,500.00) Equity, (File 333-120129 - Nov. 1) (BR. ) S-8 ALLIANCE IMAGING INC /DE/, 1065 N PACIFICENTER DR, STE 200, ANAHEIM, CA, 92806-2131, 7146887100 - 0 ($3,630,642.80) Equity, (File 333-120130 - Nov. 1) (BR. 01) S-8 COLUMBIA BANKING SYSTEM INC, 1102 BROADWAY PLAZA, TACOMA, WA, 98402, 2533051900 - 161,452 ($4,054,059.72) Equity, (File 333-120131 - Nov. 1) (BR. 07) S-8 TREDEGAR CORP, 1100 BOULDERS PKWY, RICHMOND, VA, 23225, 8043301000 - 15,000,000 ($25,020,000.00) Equity, (File 333-120132 - Nov. 1) (BR. 06) F-9 BARRICK GOLD CORP, BCE PLACE, CANADA TRUST TOWER, 161 BAY STREET SUITE 3700, TORONTO ONTARIO CANA, A6, M5J2S1, 4163077470 - 0 ($1,000,000,000.00) Non-Convertible Debt, (File 333-120133 - Nov. 1) (BR. 04) SB-2 LONGPORT INC, 791 S CHESTER RD, SWARTHMORE, PA, 19081, 6103285006 - 0 ($6,787,030.00) Equity, (File 333-120134 - Nov. 1) (BR. 08) S-8 Stereotaxis, Inc., 4041 FOREST PARK AVENUE, ST.LOUIS, MO, 63108, 314-615-6940 - 5,247,382 ($38,599,807.00) Equity, (File 333-120135 - Nov. 1) (BR. 36) S-8 GENESIS MICROCHIP INC /DE, 2150 GOLD STREET, ALVISO, CA, 95002, 4082626599 - 0 ($38,930,475.00) Equity, (File 333-120136 - Nov. 1) (BR. 36) S-3 ESSEX CORPORATION, 9150 GILFORD RD, COLUMBIA, MD, 21046, 3019397000 - 0 ($80,730,000.00) Equity, (File 333-120137 - Nov. 1) (BR. 06) S-4 PRIMEDIA INC, 745 FIFTH AVE, NEW YORK, NY, 10151, 2127450100 - 0 ($175,000,000.00) Other, (File 333-120138 - Nov. 1) (BR. 05) S-8 USA TECHNOLOGIES INC, 100 DEERFIELD LANE, SUITE 140, MALVERN, PA, 19355, 6109890340 - 500,000 ($55,000.00) Equity, (File 333-120139 - Nov. 1) (BR. 03) S-8 LONGPORT INC, 791 S CHESTER RD, SWARTHMORE, PA, 19081, 6103285006 - 0 ($3,810,000.00) Equity, (File 333-120140 - Nov. 1) (BR. 08) S-8 CYTOMEDIX INC, 5012258400 - 400,000 ($7,800,000.00) Equity, (File 333-120141 - Nov. 1) (BR. 01) S-8 KITE REALTY GROUP TRUST, 30 S MERIDIAN STREET, SUITE 1100, INDIANAPOLIS, IN, 46204, 3175775600 - 0 ($25,750,000.00) Equity, (File 333-120142 - Nov. 1) (BR. 08) S-8 MAJESCO HOLDINGS INC, 160 RARITAN CENTER PARKWAY, SUITE 1, EDISON, NJ, 08837, 7328727490 - 0 ($35,703,360.00) Equity, (File 333-120143 - Nov. 1) (BR. 03) S-8 CAPITAL TRUST INC, 410 PARK AVENUE, 14TH FLOOR, NEW YORK, NY, 10022, 2126550220 - 1,000,000 ($28,820,000.00) Equity, (File 333-120145 - Nov. 1) (BR. 08) SB-2 NATIONAL COAL CORP, 319 EBENEZER ROAD, KNOXVILLE, TN, 37923, 8657693749 - 71,961,883 ($160,115,189.68) Equity, (File 333-120146 - Nov. 1) (BR. 04) 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 ------------------------------------------------------------------------------------------------ A R T INTERNATIONAL INC 8.01 10/27/04 AAIPHARMA INC DE 7.01,9.01 10/26/04 AAMES FINANCIAL CORP/DE DE 8.01 10/26/04 ABIOMED INC DE 2.02,9.01 11/01/04 ACCESS ANYTIME BANCORP INC DE 7.01,9.01 11/01/04 ACCESS INTEGRATED TECHNOLOGIES INC 1.01,8.01,9.01 10/26/04 ACCESS NATIONAL CORP VA 2.02,9.01 10/30/04 ACCREDO HEALTH INC DE 2.02,9.01 11/01/04 ACUSPHERE INC DE 1.01,9.01 10/26/04 ADMINISTAFF INC \DE\ DE 2.02,9.01 11/01/04 ADVANTAGE CAPITAL DEVELOPMENT CORP NV 8.01,9.01 11/01/04 AEGIS ASSESSMENTS INC DE 5.03,7.01 10/29/04 AEGIS ASSET BACKED SECURITIES TRUST M DE 8.01,9.01 07/27/04 AMEND AEROCENTURY CORP DE 2.02 10/29/04 AEROCENTURY CORP DE 1.01 10/29/04 AES EASTERN ENERGY LP DE 1.01,1.02,9.01 11/01/04 AFFORDABLE RESIDENTIAL COMMUNITIES IN MD 5.02,9.01 11/01/04 AKORN INC LA 2.02,9.01 10/26/04 ALLERGAN INC DE 2.02,9.01 11/01/04 ALLIED MOTION TECHNOLOGIES INC CO 2.02,9.01 11/01/04 AMERICAN BAR ASSOCIATION MEMBERS STAT MA 1.01,9.01 10/26/04 AMERICAN DENTAL PARTNERS INC DE 2.02,9.01 11/01/04 AMERICAN EAGLE MANUFACTURING CO NV 2.01,9.01 10/22/04 AMERICAN EAGLE MANUFACTURING CO NV 2.01,3.02,5.01,9.01 10/21/04 AMEND AMERICAN GOLDFIELDS INC NV 1.01,9.01 10/22/04 AMERICAN MORTGAGE ACCEPTANCE CO MA 2.02,9.01 11/01/04 AMERICAN RIVER BANKSHARES CA 8.01,9.01 11/01/04 AMERIGROUP CORP 1.01,5.02 11/01/04 AMERIQUEST MORTGAGE SECURITIES INC DE 8.01,9.01 11/01/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE 8.01 10/25/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE 8.01 10/25/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE 8.01 10/25/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE 8.01 10/25/04 AMR CORP DE 7.01 11/01/04 AMSOUTH BANCORPORATION DE 8.01 11/01/04 ANDREW CORP DE 2.02,9.01 10/28/04 ANSWERTHINK INC FL 8.01 11/01/04 ANTS SOFTWARE INC DE 1.01,9.01 10/29/04 APPLIED EXTRUSION TECHNOLOGIES INC /D DE 1.01,8.01 10/29/04 ARGENT SECURITIES ASSET BCKED PASS TH DE 8.01 10/25/04 ARGENT SECURITIES INC ASSET BACK PASS 8.01 10/25/04 ARGENT SECURITIES INC ASSET BACK PASS 8.01 10/25/04 ARGENT SECURITIES INC ASSET BACK PASS 8.01 10/25/04 ARGENT SECURITIES INC ASSET BACK PASS 8.01 10/25/04 ARGENT SECURITIES INC ASSET-BACKED PA 8.01 10/25/04 ARGENT SECURITIES INC ASSET-BACKED PA 8.01 10/25/04 ARGENT SECURITIES INC ASSET-BACKED PA 8.01 10/25/04 ARGENT SECURITIES INC ASSET-BACKED PA 8.01 10/25/04 ARGENT SECURITIES INC ASSET-BACKED PA 8.01 10/25/04 ARGENT SECURITIES INC ASST BACK PASS 8.01 10/25/04 ARMOR HOLDINGS INC DE 1.01,2.03,8.01,9.01 10/26/04 ARRAY BIOPHARMA INC DE 7.01,9.01 11/01/04 ARRAY BIOPHARMA INC DE 2.02,9.01 11/01/04 ART TECHNOLOGY GROUP INC DE 8.01,9.01 10/29/04 ARTISAN COMPONENTS INC DE 2.02,9.01 11/01/04 ASB FINANCIAL CORP /OH OH 2.02,9.01 10/28/04 ASIA PAYMENT SYSTEMS NV 7.01,9.01 10/29/04 ASSET BACKED SEC CORP FIELDSTONE MORT DE 8.01,9.01 10/25/04 ASSET-BACKED PASS-THROUGH CERTIFICATE 8.01 10/25/04 ASSOCIATED BANC-CORP WI 1.01,2.01,5.02,9.01 10/29/04 AMEND ASTORIA FINANCIAL CORP DE 8.01,9.01 11/01/04 ATLANTIC TELE NETWORK INC /DE DE 2.02,9.01 10/28/04 ATWOOD OCEANICS INC TX 8.01,9.01 11/01/04 AUTHENTIDATE HOLDING CORP DE 1.01,5.02,5.03,8.01,9.01 10/27/04 AVANEX CORP DE 2.02,9.01 11/01/04 AVAYA INC DE 9.01 10/29/04 AVOCENT CORP DE 7.01,9.01 10/29/04 AXESSTEL INC NV 3.02 10/21/04 AXSYS TECHNOLOGIES INC DE 2.02,9.01 11/01/04 BAD TOYS INC NV 2.01,3.02,9.01 10/22/04 BAD TOYS INC NV 2.01,9.01 10/21/04 AMEND BALLISTIC RECOVERY SYSTEMS INC MN 8.01,9.01 10/28/04 BANC OF AMERICA FUNDING CORP DE 8.01,9.01 10/28/04 BARNES GROUP INC DE 8.01,9.01 11/01/04 BAY VIEW CAPITAL CORP DE 5.02 10/28/04 BB&T CORP NC 1.01,9.01 11/01/04 BEAR STEARNS ASSET BACKED CERTIFICATE DE 8.01,9.01 10/25/04 BEAR STEARNS ASSET BACKED FUNDING II DE 8.01,9.01 10/28/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 10/25/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 10/25/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 10/25/04 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA 2.02,3.02,5.02,9.01 10/27/04 BOSTONFED BANCORP INC DE 2.02,9.01 11/01/04 BRAVO FOODS INTERNATIONAL CORP DE 3.02 10/29/04 BRESLER & REINER INC DE 8.01,9.01 11/01/04 BROADCOM CORP CA 1.01 10/26/04 BUCKEYE PARTNERS L P DE 2.02,9.01 10/28/04 BUFFETS HOLDINGS, INC. DE 2.02,9.01 11/01/04 CANTERBURY CONSULTING GROUP INC PA 8.01,9.01 10/27/04 CAPITAL LEASE FUNDING INC 9.01 11/01/04 CARRINGTON MORTGAGE LOAN TRUST, SERIE 8.01 10/25/04 CARROLS CORP DE 1.01,9.01 10/27/04 CARVER BANCORP INC DE 2.02,9.01 10/28/04 CATUITY INC DE 7.01 11/01/04 CATUITY INC DE 8.01 11/01/04 CATUITY INC DE 7.01 11/01/04 CAVALRY BANCORP INC TN 2.02,7.01,9.01 10/29/04 CBD MEDIA LLC DE 1.01,8.01,9.01 11/01/04 CCC INFORMATION SERVICES GROUP INC DE 8.01,9.01 10/20/04 CENTRAL COAST BANCORP CA 5.03 11/01/04 CENTURY ALUMINUM CO DE 1.01,9.01 10/26/04 CENTURY BANCORP INC MA 1.01,9.01 11/01/04 CENTURY BUSINESS SERVICES INC DE 2.02,9.01 10/26/04 CENTURY CASINOS INC /CO/ DE 8.01 10/29/04 CHALONE WINE GROUP LTD CA 1.01,9.01 10/30/04 CHL Mortgage Pass Through Trust 2004- DE 9.01 09/25/04 CHOICEPOINT INC GA 2.02,9.01 10/19/04 CHROMAVISION MEDICAL SYSTEMS INC DE 3.01 10/27/04 CHURCHILL DOWNS INC KY 5.02 10/26/04 CINCINNATI FINANCIAL CORP DE 1.01,7.01,9.01 10/27/04 CITIGROUP INC DE 9.01 11/01/04 CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 10/29/04 CITIGROUP MORTGAGE LOAN TRUST INC CAR 8.01 10/25/04 Citigroup Mortgage Loan Trust, Series 2.01,9.01 10/15/04 CITIZENS COMMUNICATIONS CO DE 8.01 11/01/04 CITY HOLDING CO WV 5.02 10/29/04 CNB HOLDINGS INC /GA/ 2.02,9.01 10/27/04 Cogent, Inc. DE 2.02,5.03,9.01 11/01/04 COLONY RIH HOLDINGS INC DE 1.01,9.01 11/01/04 COMM 2004-LNB4 DE 8.01,9.01 10/28/04 COMMERCIAL NET LEASE REALTY INC MD 2.02,9.01 09/30/04 COMMSCOPE INC DE 2.02,9.01 11/01/04 COMMUNITY CENTRAL BANK CORP MI 2.02 11/01/04 COMMUNITY SHORES BANK CORP MI 5.02 10/27/04 COMPUDYNE CORP NV 1.01,9.01 10/29/04 CONSTELLATION BRANDS, INC. DE 7.01,9.01 11/01/04 COPART INC CA 1.01,5.02,9.01 10/29/04 COPPER MOUNTAIN NETWORKS INC DE 2.02,9.01 11/01/04 COUSINS PROPERTIES INC GA 2.02,9.01 11/01/04 CPI AEROSTRUCTURES INC NY 1.01,2.02,5.03,8.01,9.01 10/28/04 CREDIT SUISSE FIRST BOSTON MORTGAGE A DE 9.01 11/01/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 11/01/04 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 10/25/04 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 10/25/04 CWMBS INC DE 8.01,9.01 05/27/04 AMEND CYANOTECH CORP NV 2.02,9.01 11/01/04 CYBER GRIND INC NV 2.01 10/29/04 DADE BEHRING HOLDINGS INC DE 2.02,9.01 11/01/04 DEL GLOBAL TECHNOLOGIES CORP NY 2.02,9.01 11/01/04 DELTA & PINE LAND CO DE 5.05,9.01 10/28/04 DELTA AIR LINES INC /DE/ DE 8.01,9.01 11/01/04 DENTSPLY INTERNATIONAL INC /DE/ DE 2.02,9.01 10/27/04 DGSE COMPANIES INC NV 4.01,9.01 10/14/04 AMEND DIGIRAD CORP DE 2.02,5.02,9.01 10/28/04 DIMON INC VA 7.01,9.01 11/01/04 DOCUMENT SCIENCES CORP DE 2.01,9.01 07/20/04 AMEND DOLLAR FINANCIAL GROUP INC NY 2.02,9.01 10/27/04 DONNKENNY INC DE 2.04 10/29/04 DRIL-QUIP INC DE 2.02,9.01 10/29/04 DUKE REALTY CORP IN 5.02 10/27/04 DURASWITCH INDUSTRIES INC NV 2.02,9.01 11/01/04 E MED FUTURE INC NV 5.02 11/01/04 EAGLE BROADBAND INC TX 5.02,9.01 10/26/04 EDGAR ONLINE INC DE 5.02,9.01 11/01/04 EDGAR ONLINE INC DE 2.02,9.01 11/01/04 EGAMES INC PA 2.02,9.01 09/30/04 ELECTRONIC CONTROL SECURITY INC NJ 8.01 09/07/04 AMEND ELITE PHARMACEUTICALS INC /DE/ DE 3.02,9.01 10/26/04 ELKCORP DE 1.01,5.02,8.01,9.01 10/26/04 EMAK Worldwide, Inc. DE 2.02,9.01 10/28/04 EMC CORP MA 1.01 10/28/04 ENCORE CAPITAL GROUP INC DE 9.01 11/01/04 AMEND ENCORE MEDICAL CORP DE 2.02,9.01 11/01/04 ENERGY PARTNERS LTD DE 1.01,1.02,9.01 10/26/04 ENERGY TRANSFER PARTNERS LP DE 1.01,9.01 10/28/04 ENTERCOM COMMUNICATIONS CORP PA 2.02,9.01 11/01/04 ENVIRONMENTAL SAFEGUARDS INC/TX NV 1.03,8.01 10/28/04 EPICOR SOFTWARE CORP DE 3.03,9.01 10/27/04 EQUIFIRST MORTGAGE LOAN TRUST 2004-2 DE 8.01 10/25/04 EUROBANCSHARES INC 2.02,7.01,9.01 10/26/04 EXABYTE CORP /DE/ DE 2.02,9.01 10/28/04 EXAR CORP DE 1.01,9.01 10/28/04 EXELON CORP PA 5.02 11/01/04 EXXON MOBIL CORP NJ 8.01 11/01/04 EZ EM INC DE 1.01,9.01 10/26/04 FalconTarget Inc. DE 5.03 10/29/04 FBL FINANCIAL GROUP INC IA 2.02,7.01 11/01/04 FelCor Lodging Trust Inc MD 5.01 11/01/04 FFD FINANCIAL CORP/OH OH 2.02,9.01 10/27/04 FINANCE AMERICA MORTGAGE LOAN TRUST 2 DE 8.01 10/25/04 FINANCIAL ASSET SEC CORP ASSET-BACKED DE 8.01 10/25/04 FINANCIAL ASSET SEC CORP MERITAGE MOR DE 8.01 10/25/04 FIRST FEDERAL BANKSHARES INC DE 2.02,9.01 10/29/04 FIRST HARTFORD CORP ME 2.03 11/01/04 FIRST HEALTH GROUP CORP DE 2.02,9.01 09/30/04 First Horizon Asset Sec Mort Pas Thr DE 9.01 10/25/04 First Horizon Asset Sec Mort Pas Thr DE 9.01 10/25/04 FIRST KEYSTONE CORP PA 2.02 11/01/04 FIRST OF LONG ISLAND CORP NY 2.02,9.01 10/29/04 FLEETWOOD ENTERPRISES INC/DE/ DE 2.02,9.01 10/28/04 FLEETWOOD ENTERPRISES INC/DE/ DE 7.01,9.01 11/01/04 FNBA Mortgage Loan Trust 2004 AR1 DE 8.01 10/25/04 FOAMEX INTERNATIONAL INC DE 5.02,9.01 10/29/04 FOSSIL INC DE 1.01,5.02,9.01 10/31/04 FREMONT HOME LOAN TRUST 2004-1 DE 8.01 10/25/04 FREMONT HOME LOAN TRUST 2004-2 DE 8.01 10/25/04 FTI CONSULTING INC MD 7.01,9.01 10/28/04 FURNITURE BRANDS INTERNATIONAL INC DE 2.02,8.01,9.01 11/01/04 FX ENERGY INC NV 7.01,9.01 11/01/04 G&K SERVICES INC MN 2.02,9.01 11/01/04 GARTNER INC DE 8.01 11/01/04 GENERAL NUTRITION CENTERS INC PA 5.02 10/29/04 GEORGIA BANCSHARES INC// GA 2.02,9.01 10/29/04 GEORGIA GULF CORP /DE/ DE 2.02,9.01 11/01/04 GERON CORPORATION DE 2.02,7.01,9.01 10/29/04 GETTY REALTY CORP /MD/ MD 2.02,8.01,9.01 11/01/04 GLOWPOINT INC DE 2.02 10/28/04 GMAC Mortgage Pass-Through Certificat DE 8.01,9.01 10/25/04 GMACM Mortgage Pass-Through Certifica DE 8.01,9.01 10/25/04 GMACM Mortgage Pass-Through Certifica DE 8.01,9.01 10/25/04 GMACM Mortgage Pass-Through Certifica DE 8.01,9.01 10/25/04 GNC CORP DE 5.02 10/29/04 GOVERNMENT PROPERTIES TRUST INC 2.01,9.01 11/01/04 GREAT LAKES CHEMICAL CORP DE 2.03 09/30/04 GS Mortgage GSAMP Trust 2004-AR2 DE 8.01 10/25/04 GS MORTGAGE SEC CORP MORTGA MORT PAS DE 8.01,9.01 10/25/04 GS MORTGAGE SECURITIES CORP GSAA TRUS DE 8.01 10/25/04 GS MORTGAGE SECURITIES CORP GSAMP TRU DE 8.01 10/25/04 GS Mortgage Securities Corp. FFMLT Tr DE 8.01 10/25/04 GS Mortgage Securities Corp. GSAA Tru DE 8.01 10/25/04 GS Mortgage Securities Corp. GSAMP Tr DE 8.01 10/25/04 GS MORTGAGE SECURITIES CORP. GSAMP TR DE 8.01 10/25/04 GSAA HOME EQUITY TRUST 2004-5 DE 8.01 10/25/04 GSAA HOME EQUITY TRUST 2004-6 DE 8.01 10/25/04 GSAMP Trust 2004-NC1 8.01 10/25/04 GSI LUMONICS INC A3 7.01,9.01 11/01/04 HAEMONETICS CORP MA 2.02,9.01 11/01/04 Hana Biosciences Inc DE 1.01,9.01 10/26/04 HANGER ORTHOPEDIC GROUP INC DE 5.02 10/26/04 HARLAND JOHN H CO GA 2.02,9.01 09/24/04 HARMAN INTERNATIONAL INDUSTRIES INC / DE 2.02,7.01,9.01 09/30/04 HAVERTY FURNITURE COMPANIES INC MD 2.02,8.01,9.01 11/01/04 HEALTH CARE PROPERTY INVESTORS INC MD 1.01,2.03,9.01 10/26/04 HEALTH CARE PROPERTY INVESTORS INC MD 2.02 10/27/04 AMEND HERBST GAMING INC NV 8.01,9.01 11/01/04 HERBST GAMING INC NV 1.01 10/26/04 HF FINANCIAL CORP DE 8.01 10/29/04 HOLLINGER INTERNATIONAL INC DE 8.01,9.01 10/29/04 HOME PRODUCTS INTERNATIONAL INC DE 2.02,8.01,9.01 11/01/04 Horizon Holding CORP DE 1.02 10/26/04 HOUSTON EXPLORATION CO DE 2.01,8.01,9.01 10/27/04 HUMANA INC DE 2.02,9.01 09/30/04 HURCO COMPANIES INC IN 1.01,7.01,9.01 10/26/04 HUTCHINSON TECHNOLOGY INC MN 2.02,9.01 11/01/04 HUTTIG BUILDING PRODUCTS INC DE 2.02,8.01,9.01 10/28/04 HyperSpace Communications, Inc. CO 8.01,9.01 11/01/04 IMH ASSETS CORP COLLATERALIZED ASSET DE 8.01 10/25/04 IMH ASSETS CORP COLLATERALIZED ASSET DE 8.01 10/25/04 IMH ASSETS CORP IMPAC CMB TRUST SERIE DE 8.01 10/25/04 IMMTECH INTERNATIONAL INC DE 8.01 10/27/04 IMPAC CMB TRUST SERIES 2004-8 DE 8.01 10/25/04 Impac CMP Trust Series 2004-5 DE 8.01 10/25/04 IMPAC SECURED ASSETS CORP MORTGAGE PA CA 8.01 10/25/04 IMPRESO INC DE 2.03,5.02,9.01 10/26/04 IndyMac ABS Inc. Home Equity Mortgage 8.01 10/25/04 IndyMac ABS, Inc., Home Equity Mortga 8.01 10/25/04 IndyMac Home Equity Loan Trust 2004-2 DE 8.01 10/25/04 INDYMAC INDEX MORTGAGE LOAN TRUST 200 8.01 10/25/04 INDYMAC INDX MORTGAGE LOAN TRUST 200 8.01 10/25/04 IndyMac INDX Mortgage Loan Trust 2004 8.01 10/25/04 IndyMac INDX Mortgage Loan Trust 2004 8.01 10/25/04 IndyMac INDX Mortgage Loan Trust 2004 8.01 10/25/04 IndyMac INDX Mortgage Loan Trust 2004 8.01 10/25/04 INDYMAC INDX MORTGAGE LOAN TRUST 2004 8.01 10/25/04 Indymac INDX Mortgage Loan Trust 2004 8.01 10/25/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 10/25/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 10/25/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 10/25/04 IndyMac MBS, Inc. Residential Asset S 8.01 10/25/04 IndyMac RAST 2004-A5 8.01 10/25/04 IndyMac RAST 2004-A8 8.01 10/25/04 IndyMac RAST 2004-R2 8.01 10/25/04 IndyMac Residential Asset Securitizat 8.01 10/25/04 INDYMAC RESIDENTIAL ASSET SECURITIZAT 8.01 10/25/04 INGERSOLL RAND CO LTD 9.01 10/29/04 INLAND WESTERN RETAIL REAL ESTATE TRU MD 2.01,9.01 10/29/04 INNOVATION HOLDINGS NV 3.03,9.01 10/27/04 INSIGHTFUL CORP DE 2.02,9.01 11/01/04 INSIGHTFUL CORP DE 1.01,1.02 11/01/04 INTELLIGENT SYSTEMS CORP GA 7.01,9.01 11/01/04 INTELLIGROUP INC NJ 4.01,7.01,9.01 10/26/04 INTERMOUNTAIN COMMUNITY BANCORP ID 2.02,9.01 10/28/04 INTERNATIONAL SMART SOURCING INC DE 8.01 10/29/04 INTERPLAY ENTERTAINMENT CORP DE 8.01 10/19/04 INTERPUBLIC GROUP OF COMPANIES, INC. DE 5.02 11/01/04 INTERSTAR MILLENNIUM SERIES 2003-5G T 8.01,9.01 11/01/04 INverso Corp DE 5.03 10/29/04 INVISION TECHNOLOGIES INC DE 1.01,9.01 10/30/04 IVAX CORP FL 2.02 11/01/04 IVILLAGE INC DE 2.02,9.01 11/01/04 J C PENNEY CO INC DE 1.01 10/27/04 AMEND JDS UNIPHASE CORP /CA/ DE 2.02,7.01 10/27/04 JONES LANG LASALLE INC MD 5.02 11/01/04 KAISER ALUMINUM & CHEMICAL CORP DE 1.01,8.01,9.01 10/28/04 KAISER ALUMINUM CORP DE 1.01,8.01,9.01 10/28/04 KANEB PIPE LINE PARTNERS L P DE 1.01,7.01,8.01,9.01 10/31/04 KANEB SERVICES LLC DE 1.01,7.01,8.01,9.01 10/31/04 KANSAS CITY SOUTHERN DE 2.02,9.01 09/30/04 KATY INDUSTRIES INC DE 2.02,9.01 09/30/04 KINETIC CONCEPTS INC /TX/ TX 2.02,9.01 09/30/04 KOSAN BIOSCIENCES INC CA 2.02,9.01 10/28/04 KRONOS INC MA 2.02 11/01/04 KUSHNER LOCKE CO CA 8.01,9.01 10/28/04 LCNB CORP OH 5.02,9.01 11/01/04 LEHMAN ABS CORP INDYMAC HOME EQUITY DE 8.01 10/25/04 LEXINGTON RESOURCES INC NV 3.02,9.01 11/01/04 LIFECORE BIOMEDICAL INC MN 1.01,9.01 10/26/04 LITTELFUSE INC /DE DE 7.01,9.01 11/01/04 LOCKHEED MARTIN CORP MD 2.06,8.01 10/29/04 Long Beach Mortgage Loan Trust 2004-2 DE 8.01 10/25/04 Long Beach Mortgage Loan Trust 2004-3 DE 8.01 10/25/04 Long Beach Mortgage Loan Trust 2004-4 DE 8.01 10/25/04 Long Beach Mortgage Loan Trust 2004-5 DE 8.01 10/25/04 LONG BEACH SEC CORP ASSET BACKED CERT DE 8.01 10/25/04 LONG BEACH SEC CORP ASSET-BACKED CERT DE 8.01 10/25/04 LSB CORP 2.02,9.01 10/29/04 LUBRIZOL CORP OH 2.02,9.01 11/01/04 LUXEMBURG BANCSHARES INC WI 2.02,2.06,5.02 10/26/04 MAC WORLDWIDE INC DE 1.01,9.01 10/26/04 MACROVISION CORP DE 2.02,9.01 11/01/04 MARCONI CORP PLC X0 5.02 11/01/04 MARTIN MARIETTA MATERIALS INC NC 2.02,7.01,9.01 11/01/04 MASTERCARD INC DE 7.01,9.01 11/01/04 MATRIX BANCORP INC CO 8.01,9.01 11/01/04 MAUI LAND & PINEAPPLE CO INC HI 1.02,9.01 11/01/04 MAXIM INTEGRATED PRODUCTS INC DE 2.02,9.01 11/01/04 MCKENZIE BAY INTERNATIONAL LTD 8.01 11/01/04 MEDICAL STAFFING NETWORK HOLDINGS INC DE 7.01,9.01 11/01/04 MEMS USA INC NV 1.01,2.01 10/26/04 MENTOR CORP /MN/ MN 2.02,9.01 09/30/04 MERCURY GENERAL CORP CA 2.02,9.01 11/01/04 MEREDITH ENTERPRISES INC DE 8.01 10/29/04 MERITAGE MORTGAGE LOAN TRUST 2004-2 DE 8.01 10/25/04 MERRILL LYNCH & CO INC DE 5.02 10/27/04 MERRILL LYNCH MORT INV FIELDSTONE MO DE 8.01,9.01 10/25/04 Merrill Lynch Mortgage Trust 2004-BPC DE 8.01,9.01 10/29/04 METAL MANAGEMENT INC DE 2.02,9.01 11/01/04 METROCALL HOLDINGS INC DE 8.01,9.01 10/28/04 METROLOGIC INSTRUMENTS INC NJ 2.02,9.01 10/27/04 MICHAEL FOODS INC/NEW DE 2.02,9.01 11/01/04 MICROFINANCIAL INC MA 2.01,9.01 10/28/04 MID PENN BANCORP INC PA 2.01,9.01 10/29/04 MOBILITY ELECTRONICS INC DE 8.01 10/29/04 MONEYFLOW SYSTEMS INTERNATIONAL INC A0 8.01 11/01/04 MONMOUTH COMMUNITY BANCORP NJ 2.02,9.01 10/28/04 MOODYS CORP /DE/ DE 5.02,9.01 10/26/04 MORGAN STANLEY ABS CAPITAL 1 INC CDC DE 8.01 10/25/04 MORGAN STANLEY ABS CAPITAL I INC CDC DE 8.01 10/25/04 MORGAN STANLEY ABS CAPITAL I INC SERI DE 8.01 10/25/04 MORGAN STANLEY ABS CAPITAL I INC TRUS DE 8.01 10/25/04 MORGAN STANLEY ABS CAPITAL I INC TRUS DE 8.01 10/25/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 10/25/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 10/25/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 10/25/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 10/25/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 10/25/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 10/25/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 10/25/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 10/25/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 10/25/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 10/25/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 10/25/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 10/25/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 10/28/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 11/01/04 MORTGAGE PASS-THROUGH CERTIFICATES SE DE 8.01 10/25/04 MYLAN LABORATORIES INC PA 8.01,9.01 11/01/04 NANOPHASE TECHNOLOGIES CORPORATION IL 2.02,9.01 10/28/04 NATIONAL COAL CORP FL 1.01,2.01,2.03,9.01 10/26/04 NATURAL GAS SERVICES GROUP INC 2.02,9.01 11/01/04 NATURAL RESOURCE PARTNERS LP DE 1.01,2.03,9.01 10/29/04 NAVISITE INC DE 2.02,9.01 11/01/04 NEUROCRINE BIOSCIENCES INC CA 2.02,9.01 11/01/04 NEW CENTURY HOME EQUITY LOAN TRUST 20 DE 8.01 10/25/04 NEW CENTURY HOME EQUITY LOAN TRUST 20 DE 8.01 10/25/04 NEW CENTURY HOME EQUITY LOAN TRUST, S DE 8.01 10/25/04 NEW CENTURY HOME EQUITY LOAN TRUST, S DE 8.01 10/25/04 NEWCASTLE INVESTMENT CORP MD 2.02,9.01 11/01/04 NICOR INC IL 8.01 10/29/04 Nissan Auto Lease Trust 2004-A DE 1.01,9.01 10/29/04 NOMURA ASSET ACCEPTANCE CORP DE 8.01,9.01 10/29/04 NORDSON CORP OH 5.02,9.01 11/01/04 NORTH CENTRAL BANCSHARES INC IA 5.02,9.01 11/01/04 NORTHERN BORDER PARTNERS LP DE 7.01 10/27/04 NORTHERN BORDER PIPELINE CO TX 7.01 10/27/04 NORTHERN ILLINOIS GAS CO /IL/ /NEW/ IL 8.01 10/29/04 NOVADEL PHARMA INC DE 1.01,4.02,5.02,9.01 09/30/04 O CHARLEYS INC TN 2.02,7.01,9.01 11/01/04 ON2 TECHNOLOGIES INC CO 2.01 10/28/04 ONYX SOFTWARE CORP/WA WA 1.01,9.01 10/22/04 OREGON STEEL MILLS INC DE 2.02,9.01 09/30/04 OSHKOSH B GOSH INC DE 1.01,9.01 10/28/04 OUTDOOR CHANNEL HOLDINGS INC AK 8.01 10/29/04 OWENS CORNING DE 1.01,2.03,9.01 11/01/04 P COM INC DE 2.02,9.01 10/29/04 PAB BANKSHARES INC GA 2.02,5.02,9.01 10/27/04 PANERA BREAD CO DE 7.01,9.01 11/01/04 PATAPSCO BANCORP INC MD 2.02,9.01 10/29/04 PC TEL INC DE 2.02,9.01 11/01/04 PEAPACK GLADSTONE FINANCIAL CORP NJ 2.02,9.01 11/01/04 PENNFED FINANCIAL SERVICES INC DE 4.01,9.01 08/24/04 AMEND PENWEST PHARMACEUTICALS CO WA 2.02,9.01 11/01/04 PEOPLES EDUCATIONAL HOLDINGS MN 7.01,9.01 11/01/04 PEOPLES EDUCATIONAL HOLDINGS MN 7.01,9.01 11/01/04 PHARMACYCLICS INC DE 8.01,9.01 11/01/04 PHOENIX COMPANIES INC/DE DE 2.02,9.01 09/30/04 POPE RESOURCES LTD PARTNERSHIP DE 1.01 10/27/04 POPULAR INC PR 5.02 11/01/04 POWELL INDUSTRIES INC NV 8.01,9.01 10/27/04 PPOL INC CA 8.01 10/25/04 PREMCOR INC DE 1.01,2.02,5.02,9.01 10/27/04 PREMIER FINANCIAL BANCORP INC KY 2.02,9.01 10/29/04 PRIMUS TELECOMMUNICATIONS GROUP INC DE 2.02,9.01 11/01/04 PRO DEX INC CO 1.01,9.01 10/27/04 PRODUCTIVITY TECHNOLOGIES CORP / DE 4.01,9.01 10/26/04 PROTEIN DESIGN LABS INC/DE DE 2.02,9.01 11/01/04 PROVIDE COMMERCE INC DE 1.01,9.01 10/26/04 PROVO INTERNATIONAL INC DE 4.01,9.01 09/26/04 AMEND QUADRAMED CORP DE 5.02,5.03,9.01 10/26/04 QUADRAMED CORP DE 5.02,9.01 11/01/04 QUESTCOR PHARMACEUTICALS INC CA 5.02,9.01 11/01/04 QUICKSILVER RESOURCES INC DE 1.01,2.03,3.02,9.01 10/26/04 QUIGLEY CORP NV 2.02,8.01,9.01 10/28/04 RAYONIER INC NC 7.01 11/01/04 RAYTECH CORP DE 1.01,2.05,9.01 10/26/04 REHABCARE GROUP INC DE 7.01,9.01 11/01/04 RESIDENTIAL ASSET GMACM MORTGAGE LOAN DE 8.01,9.01 10/25/04 RESIDENTIAL ASSET MORTGAGE PRODUCTS G DE 8.01,9.01 10/25/04 RESIDENTIAL ASSET SECURITIZATION TRUS 8.01 10/25/04 Residential Asset Securitization Trus 8.01 10/25/04 RESIDENTIAL ASSET SECURITIZATION TRUS 8.01 10/25/04 RMS TITANIC INC FL 9.01 10/14/04 AMEND ROCHESTER MEDICAL CORPORATION MN 2.02,9.01 10/27/04 ROYAL BANCSHARES OF PENNSYLVANIA INC PA 1.01,2.03,9.01 10/27/04 RSA SECURITY INC/DE/ DE 7.01,9.01 11/01/04 RTI INTERNATIONAL METALS INC OH 2.02,7.01,9.01 10/26/04 RUBY MINING CO CO 5.02,7.01 10/28/04 RUDOLPH TECHNOLOGIES INC DE 2.02,9.01 11/01/04 SAFLINK CORP DE 1.01 10/29/04 SAXON ASSET SECURITIES CO TRUST 2004- VA 8.01 10/25/04 Saxon Asset Securities Trust 2004-2 VA 8.01 10/25/04 SCICLONE PHARMACEUTICALS INC CA 5.02,9.01 11/01/04 SCICLONE PHARMACEUTICALS INC CA 5.02,9.01 11/01/04 SCICLONE PHARMACEUTICALS INC CA 2.02,9.01 11/01/04 SEALED AIR CORP/DE DE 2.05 10/27/04 SECURED DIVERSIFIED INVESTMENT LTD NV 5.02 10/27/04 SECURED DIVERSIFIED INVESTMENT LTD NV 2.01,9.01 10/29/04 SECURITIZED ASSET BACKED REC LLC TRUS 8.01 10/25/04 SECURITIZED ASSET BACKED RECEIVABLES 8.01 10/25/04 SEGMENTZ INC DE 5.02 11/01/04 SHARPS COMPLIANCE CORP DE 2.02,9.01 11/01/04 SHAW GROUP INC LA 1.01 11/01/04 SILVERLEAF RESORTS INC 1.01,2.01,9.01 10/29/04 SIMPLETECH INC CA 2.02,9.01 11/01/04 SMART & FINAL INC/DE DE 2.02 11/01/04 SMARTIRE SYSTEMS INC 2.02 10/29/04 SMITHWAY MOTOR XPRESS CORP NV 2.02,9.01 10/29/04 SOHU COM INC DE 2.02,9.01 10/28/04 SONIC INNOVATIONS INC DE 5.02,7.01,9.01 10/28/04 SONIC INNOVATIONS INC DE 2.02,9.01 10/26/04 SONICWALL INC CA 5.02 11/01/04 SOUNDVIEW HOME LOAN TRUST 2004-1 DE 8.01 10/25/04 SOURCECORP INC DE 7.01 11/01/04 SOUTHSIDE BANCSHARES INC TX 2.02,9.01 10/28/04 SOUTHWESTERN ENERGY CO AR 7.01 10/29/04 SPORT HALEY INC CO 5.02,8.01,9.01 10/29/04 SPX CORP DE 2.02 09/30/04 SRA INTERNATIONAL INC DE 2.02,9.01 11/01/04 STANDARD MANAGEMENT CORP IN 4.01,9.01 11/01/04 STANDEX INTERNATIONAL CORP/DE/ DE 1.01 10/26/04 STILLWATER MINING CO /DE/ DE 2.02,9.01 11/01/04 STILLWATER MINING CO /DE/ DE 2.02,9.01 11/01/04 STONEMOR PARTNERS LP DE 8.01,9.01 11/01/04 STRUCTURED ASSET INV LOAN TR MORT PAS DE 8.01 10/25/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 2.01,8.01,9.01 10/29/04 STRUCTURED ASSET SEC CORP MORT PASS T DE 8.01,9.01 08/27/04 AMEND STRUCTURED ASSET SECURITIES CORP DE 8.01 10/29/04 STRUCTURED ASSET SECURITIES CORP DE 8.01 10/29/04 SUMMIT BANK CORP GA 2.02 09/30/04 SUMMIT FINANCIAL GROUP INC WV 8.01,9.01 11/01/04 SUMTOTAL SYSTEMS INC DE 2.02,9.01 11/01/04 SUPERGEN INC DE 8.01,9.01 11/01/04 SUPERIOR ENERGY SERVICES INC DE 8.01,9.01 11/01/04 SURGICARE INC/DE DE 8.01 11/01/04 SVB FINANCIAL SERVICES INC NJ 8.01,9.01 11/01/04 SYKES ENTERPRISES INC FL 2.02,9.01 11/01/04 SYSCO CORP DE 2.02,9.01 11/01/04 TASTY BAKING CO PA 2.02,9.01 11/01/04 TECHNOLOGY INVESTMENT CAPITAL CORP MD 5.02 10/27/04 TELEDIGITAL INC DE 8.01,9.01 10/27/04 TELEX COMMUNICATIONS INC DE 2.02,9.01 11/01/04 TELS CORP UT 2.01,5.03,9.01 09/30/04 TEMECULA VALLEY BANCORP INC DE 2.02,7.01,9.01 10/28/04 AMEND TENFOLD CORP /UT DE 2.02 10/27/04 TETRA TECHNOLOGIES INC DE 2.02,9.01 11/01/04 TEXTRON INC DE 1.01 10/27/04 THAXTON GROUP INC SC 8.01,9.01 10/25/04 TIER TECHNOLOGIES INC CA 2.01,9.01 11/01/04 TIERONE CORP 2.02,9.01 10/28/04 TRANS WORLD ENTERTAINMENT CORP NY 9.01 09/14/03 AMEND TRANSAX INTERNATIONAL LTD CO 3.02,9.01 09/30/04 TRC COMPANIES INC /DE/ DE 2.02,9.01 10/28/04 TRITON PCS HOLDINGS INC 1.02,8.01,9.01 10/26/04 TRUMP HOTELS & CASINO RESORTS INC DE 5.02,7.01,9.01 10/26/04 TURBOCHEF TECHNOLOGIES INC DE 2.02,5.02,7.01,8.01,9.01 09/09/04 TYCO INTERNATIONAL LTD /BER/ D0 2.02 11/01/04 U S ENERGY SYSTEMS INC DE 1.02,8.01 10/31/04 UNIONBANCORP INC DE 2.02,9.01 11/01/04 UNITED DOMINION REALTY TRUST INC MD 1.01,2.01,9.01 09/29/04 AMEND UNIVERSAL DISPLAY CORP \PA\ PA 1.01,9.01 10/26/04 UNIVERSAL TECHNICAL INSTITUTE INC DE 1.01,2.03,9.01 10/26/04 US DATAWORKS INC NV 2.02,9.01 10/28/04 VALERO L P DE 7.01,9.01 11/01/04 VALERO L P DE 2.02,9.01 11/01/04 VALPEY FISHER CORP MD 2.02,9.01 11/01/04 VASCO DATA SECURITY INTERNATIONAL INC DE 5.02 11/01/04 VECTREN CORP IN 2.02 09/30/04 VTEX ENERGY INC NV 8.01,9.01 10/29/04 VULCAN INTERNATIONAL CORP DE 2.02 10/27/04 W R GRACE & CO DE 8.01 10/29/04 WACHOVIA ASSET SEC INC ASST BACK NOTE 8.01,9.01 08/25/04 WACHOVIA ASSET SEC INC ASST BACK NOTE 8.01,9.01 09/27/04 WACHOVIA ASSET SEC INC ASST BACK NOTE 8.01,9.01 10/25/04 WACHOVIA ASSET SECURIT ISSUANCE LLC 2 NC 8.01,9.01 09/27/04 WACHOVIA ASSET SECURIT ISSUANCE LLC 2 NC 8.01,9.01 08/25/04 WACHOVIA ASSET SECURITIZATION INC 200 8.01,9.01 08/25/04 WACHOVIA ASSET SECURITIZATION INC 200 8.01,9.01 09/27/04 WACHOVIA ASSET SECURITIZATION INC 200 8.01,9.01 10/25/04 WACHOVIA ASSET SECURITIZATION INC 200 8.01,9.01 08/25/04 WACHOVIA ASSET SECURITIZATION INC 200 8.01,9.01 09/27/04 WACHOVIA ASSET SECURITIZATION INC AST 8.01,9.01 08/25/04 WACHOVIA ASSET SECURITIZATION INC AST 8.01,9.01 09/27/04 WACHOVIA CORP NEW NC 5.02,8.01,9.01 11/01/04 WALTER INDUSTRIES INC /NEW/ DE 1.01 10/28/04 WARRANTECH CORP DE 5.02 10/26/04 WARWICK VALLEY TELEPHONE CO NY 8.01 11/01/04 WASHINGTON BANKING CO WA 2.02,7.01,9.01 09/30/04 WASHINGTON MUTUAL MORT PS THR CERTS DE 8.01 10/25/04 WATERFORD GAMING LLC DE 8.01 11/01/04 WCA WASTE CORP 2.02,7.01,9.01 11/01/04 WCI COMMUNITIES INC 5.02 10/28/04 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 10/25/04 Wells Fargo Asset Securities Series 2 DE 8.01,9.01 10/25/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 10/25/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 10/25/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 10/25/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 10/25/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 10/25/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 10/25/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 10/25/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 10/25/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 10/25/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 10/25/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 10/25/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 10/25/04 WHITE MOUNTAINS INSURANCE GROUP LTD D0 2.02 10/29/04 WRC MEDIA INC DE 7.01,9.01 11/01/04 XTO ENERGY INC DE 2.01,9.01 08/16/04 AMEND YARDVILLE NATIONAL BANCORP NJ 5.02,9.01 10/27/04 YOUNG BROADCASTING INC /DE/ DE 1.01 10/26/04