SEC NEWS DIGEST Issue 2004-220 November 16, 2004 COMMISSION ANNOUNCEMENTS ASSOCIATE DIRECTORS NAMED FOR NORTHEAST REGIONAL OFFICE The Commission announced today the appointments of Helene Glotzer, David Rosenfeld and Andrew M. Calamari as Associate Regional Directors in New York with responsibility to oversee and manage the Commission’s enforcement program in the Northeast Regional Office. These appointments fill vacancies created in June 2004 by the departure of Barry W. Rashkover for private practice and the promotion of Mark K. Schonfeld to the position of Director of the Northeast Regional Office. Prior to these appointments, Ms. Glotzer and Mr. Rosenfeld were Assistant Regional Directors of Enforcement in New York and Mr. Calamari was a Deputy Assistant Regional Director of Enforcement. All have served on the Commission’s staff in various capacities for several years. Mark K. Schonfeld, the Director of the Northeast Regional Office said, “I am proud of the exceptional talent in the Commission’s Northeast Regional Office. Helene, David and Andy have made tremendous contributions to the Commission’s Enforcement program in their careers. They each bring to their new positions keen intellect, sound judgment and unwavering commitment to the protection of investors. I am confident that under their leadership this office will continue to be at the forefront of the Commission’s Enforcement program.” Stephen M. Cutler, Director of the Division of Enforcement said, “I have had the privilege of working with Ms. Glotzer, Mr. Rosenfeld and Mr. Calamari during their careers thus far at the Commission. Individually and collectively, they are a powerful force for investor protection and will provide wise and inspiring leadership to the Enforcement program in the Northeast Regional Office.” Helene Glotzer, 34, came to the Commission in 1997. Prior to her Commission service, she practiced commercial and securities litigation with Brown & Wood LLP. She is a graduate of the University of Michigan Law School. During her time at the Commission, she has investigated and overseen such important investigations as the ImClone insider trading investigation, massive offering frauds by Ashbury Capital Partners and Princeton Economics International, and SEC v. HGI, a fraudulent sales practices case in which the Commission sued a Long Island boiler room and thirteen of its registered representatives. David Rosenfeld, 43, came to the Commission in 1998. Prior to working at the Commission, he was in private practice at Davis Polk & Wardwell in New York. He also taught at the University of Virginia, and served as a law clerk to the Honorable A. Raymond Randolph of the United States Court of Appeals for the District of Columbia Circuit. He graduated from Harvard Law School and received a Ph.D. from Columbia University. During his time at the Commission, he has investigated, litigated and supervised numerous enforcement matters including: settled actions against all seven New York Stock Exchange specialist firms resulting in payments of more than $248 million; the Report of Investigation In the Matter of Motorola, Inc, which set forth important public guidance on Regulation FD; SEC v. Princeton Economics, a $1 billion fraud case involving the sale of promissory notes to Japanese corporate entities; SEC v. Stevens, an 18 defendant insider trading case; and SEC v. Aurora Foods, an accounting fraud case involving a major public company and its senior executives. Andrew Calamari, 44, came to the Commission in 2000. Prior to his time with the Commission, he was engaged in private practice for about 13 years, including as a litigation partner with Donovan Leisure Newton & Irvine. He also served for two years as a law clerk to a federal district judge in Manhattan. He is a graduate of Fordham Law School. During his time at the Commission, he has overseen a number of important investigations, including the investigation of accounting fraud at Aurora Foods, Inc. and the investigation of AIG’s promotion and marketing of a pre-funded insurance product that had, as its express purpose, to facilitate income statement smoothing. (Press Rel. 2004- 156) ENFORCEMENT PROCEEDINGS CEASE-AND-DESIST PROCEEDINGS INSTITUTED AGAINST FISCHER IMAGING CORPORATION On November 15, the Commission issued an Order Instituting Cease-and- Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 8A of the Securities Act of 1933 (Securities Act) and Section 21C of the Securities Exchange Act of 1934 (Exchange Act) against Fischer Imaging Corporation, a company based in Denver. The Order finds that Fischer materially misstated its reported revenue, inventory, net income, and gross profit in its Commission filings and press releases from the beginning of 2000 through the third quarter of 2002. With respect to revenue, the Order finds that Fischer improperly recognized revenue when it shipped equipment to third party warehouses where the equipment remained insured and controlled by Fischer, and in some cases, remained subject to outstanding contingencies such as cancellation rights. With respect to inventory, the Order finds that Fischer materially overstated its inventory account by improperly valuing excess and obsolete inventory, overvaluing returned malfunctioning parts, and double-counting certain of its raw materials. As a result of Fischer’s improper revenue recognition and overstatement of inventory, the Order finds that Fischer materially misstated its net income. Additionally, the Order finds that Fischer materially overstated its gross profit because it improperly classified certain expenses associated with its service business as other operating expenses rather than costs of sales. The Order finds that Fischer knew or acted recklessly with respect to all of these misstatements. Simultaneously with the institution of these proceedings, without admitting or denying the allegations set forth therein, Fischer consented to an administrative order to cease and desist from committing or causing any violation and any future violation of Section 17(a) of the Securities Act and Sections 10(b), 13(a), 13(b)(2)(A), 13(b)(2)(B), and 13(b)(5) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1, 13a-13, and 13b2-1 thereunder. (Rels. 33-8503; 34-50663; AAE Rel. 2134; File No. 3-11736) IN THE MATTER OF WESLEY COLWELL On November 15, the Commission issued an Order Instituting Administrative Proceedings pursuant to Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing Remedial Sanction (Order) against Wesley H. Colwell (Colwell). The Order finds that: A. Colwell, age 44, was the Chief Accounting Officer of Enron North America (ENA). At all relevant times, he was a certified public accountant licensed to practice in the States of Texas and Oklahoma. B. On Oct. 9, 2003, the Commission filed a complaint against Colwell in the U.S. District Court for the Southern District of Texas, entitled SEC v. Wesley H. Colwell (Civil Action No. H-03-4308). On Oct. 20, 2003, the court entered its Final Judgment against Colwell, which, among other things, permanently enjoined Colwell, by consent, from future violations of Sections 10(b), 13(a), 13b(2) and 13(b)(5) of the Securities Exchange Act of 1934, and Rules 10b-5, 12b-20, 13a-1, 13a-13 and 13b2-1 thereunder. The court also ordered Colwell to pay $275,000 in disgorgement, prejudgment interest of $25,000 and a civil money penalty of $200,000, for a total of $500,000. C. The Commission’s complaint alleged, among other things, that Colwell, in coordination with other Enron employees, manipulated Enron’s publicly reported earnings through a variety of devices designed to produce material false and misleading financial results, including misuse of reserve accounts, concealment of losses, inflation of asset values and deliberate use of improper accounting treatment for transactions. Based on the above, the Order suspended Colwell from appearing or practicing before the Commission as an accountant, with the right to apply for reinstatement after four years from the date of the entry of the Order. Colwell consented to the entry of the Order without admitting or denying any of the findings therein, except as otherwise noted in the order. (Rel. 34-50664; AAE Rel. 2135; File No. 3-11737) COMMISSION DECLARES DECISION DISMISSING PROCEEDINGS AS TO OTC LIVE, INC. AND MARK SULEYMANOV FINAL The decision of an administrative law judge dismissing proceedings with respect to OTC Live, Inc. and Mark A. Suleymanov has become final. The law judge found that OTC and Suleymanov were not underwriters and therefore did not violate Sections 5(a) and 5(c) of the Securities Act of 1933. (Rel. 33-8504; File No. 3-11309) FINAL JUDGMENT ENTERED IN ON-LINE CASINO STOCK FRAUD On Oct. 22, 2004, the U.S. District Court entered a final judgment against Investment Technology, Inc., Thomas Vidmar, Ulysses “Thomas” Ware, Rosenfeld, Goldman & Ware, Small Cap Research Group, Inc., and Centennial Advisors, LLC. in a civil injunction action alleging that the Defendants manipulated the stock of Investment Technology by disseminating false and misleading information about the company and its purported on-line casino. The Court entered the default judgment as a sanction for repeated misconduct during the litigation by Ware, an attorney, who represented himself and each of the other Defendants in the civil action. The final judgment permanently enjoins the Defendants from committing further violations of the federal securities laws, imposes a penny stock bar against Vidmar and Ware, imposed an officer and director bar against Vidmar, orders Vidmar to pay disgorgement of $31,000 plus prejudgment interest of $3,811 and Ware to pay disgorgement of $171,000 plus prejudgment interest of $21,025, and orders Vidmar and Ware to pay civil penalties of $120,000 each and the remaining Defendants to pay civil penalties of $600,000 each. [SEC v. Investment Technology, Inc., et al., Case No. CV-S-03-0831-KJD-RJJ (D. Nev.)] (LR- 18970) SEC OBTAINS FINAL JUDGMENT OF PERMANENT INJUNCTION AND OTHER RELIEF AGAINST PHOENIX TELECOM, L.L.C. The Commission announced that on November 9 the Honorable Jack T. Camp of the U.S. District Court for the Northern District of Georgia, entered a final judgment of permanent injunction and other relief against Phoenix Telecom, L.L.C. (Phoenix). The order enjoins Phoenix from future violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Phoenix, which has been under the control of a court appointed receiver since shortly after the Commission filed this case, consented to the entry of the final judgment without admitting or denying the allegations of the Commission’s complaint. The Commission withdrew its claims against Phoenix for disgorgement and civil penalties. Phoenix, through the efforts of its codefendants, engaged in fraud in the offer and sale of unregistered investment contracts in a scheme involving pay telephone lease-backs. The Commission alleged that the defendants promoted a massive fraudulent scheme through the use of insurance agents and over the Internet, in which Phoenix raised more than $74 million from more than 2,000 mostly elderly investors. All of the individual defendants in this action have been permanently enjoined in earlier orders, and have been ordered to pay disgorgement and other relief. In earlier orders, the Court concluded that the scheme was based upon purported investments in customer owned, coin-operated telephones offered and sold in units, involving a telephone, site lease, lease-back agreement and buy-back agreement, that constituted securities, and further concluded that no registration statement was filed with the Commission in connection with those securities. Phoenix was the source of lease payments on the telephones and was the insurer of the investment. Investors were not told that Phoenix was losing money, had a negative net worth, and was dependent on revenue from new investors to sustain its operations. [SEC v. Phoenix Telecom, L.L.C., Jerold Benjamin Clawson, Jerry Deland Beacham and H. Ellis Ragland, Jr., Civil Action File No. 1:00-CV-1970-JTC, N.D. Ga.] (LR-18971) SELF-REGULATORY ORGANIZATIONS DELISTING GRANTED An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the common stock, $.01 par value, of Interstate Bakeries Corporation, effective at the opening of business on November 16. (Rel. 34-50666) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-3 APPLIED DIGITAL SOLUTIONS INC, 400 ROYAL PALM WAY, SUITE 410, PALM BEACH, FL, 33480, 5613664800 - 4,825,000 ($18,528,000.00) Equity, (File 333-120456 - Nov. 15) (BR. 37) S-3 8X8 INC /DE/, 2445 MISSION COLLEGE BLVD, SANTA CLARA, CA, 95054, 4087271885 - 245,613 ($867,013.89) Equity, (File 333-120457 - Nov. 15) (BR. 37) S-3 KB HOME, 10990 WILSHIRE BLVD, LOS ANGELES, CA, 90024, 3102314000 - 1,050,000,000 ($1,050,000,000.00) Unallocated (Universal) Shelf, (File 333-120458 - Nov. 15) (BR. 06) S-8 RAVEN MOON ENTERTAINMENT INC, 120 INTERNATIONAL PARKWAY, SUITE 220, HEATHROW, FL, 32746, 33,000,000 ($300,000.00) Equity, (File 333-120481 - Nov. 15) (BR. 05) S-4 BAUSCH & LOMB INC, BAUSCH & LOMB INCORPORATED, ONE BAUSCH & LOMB PLACE, ROCHESTER, NY, 14604-2701, 5853386000 - 0 ($204,560,000.00) Debt Convertible into Equity, (File 333-120483 - Nov. 15) (BR. 36) S-8 HANDLEMAN CO /MI/, 500 KIRTS BLVD, PO BOX 7045, TROY, MI, 48084-4142, 2483624400 - 0 ($16,458,750.00) Equity, (File 333-120485 - Nov. 15) (BR. 02) SB-2 Empirical ventures, Inc., 1224 WASHINGTON AVENUE, MIAMI BEACH, FL, 33139, 604 731-2110 - 4,386,662 ($65,799.93) Equity, (File 333-120486 - Nov. 15) (BR. 09) S-8 ADZONE RESEARCH INC, 4062-80 GRUMMAN BLVD, SUITE 201, CALVERTON, NY, 11933, 631-369-1100 - 12,400,000 ($2,232,000.00) Equity, (File 333-120488 - Nov. 15) (BR. 06) S-8 WINMARK CORP, 4200 DAHLBERG DRIVE, GOLDEN VALLEY, MN, 55422-4837, 6125208500 - 0 ($2,638,500.00) Equity, (File 333-120489 - Nov. 15) (BR. 02) SB-2 iVoice Technology, Inc., 750 HIGHWAY 34, MATAWAN, NJ, 07747, 732-441-7700 - 10,000,000 ($750,000.00) Equity, (File 333-120490 - Nov. 15) (BR. ) SB-2 TechAlt, Inc., 3311 N. KENNICOTT AVE., SUITE A, ARLINGTON HEIGHTS, IL, 60004, 847-870-2601 - 34,277,028 ($17,138,514.00) Equity, (File 333-120491 - Nov. 15) (BR. 03) S-3 DUKE REALTY CORP, 600 EAST 96TH STREET, STE 100, INDIANAPOLIS, IN, 46240, 3178086000 - 0 ($704,252,000.00) Unallocated (Universal) Shelf, (File 333-120492 - Nov. 15) (BR. 08) F-6 NEW WORLD DEVELOPMENT CO LTD /FI, 18 QUEENS RD, NEW WORLD TOWER 30F, CENTRAL HONG KONG, K3, 00000, 50,000,000 ($2,500,000.00) Other, (File 333-120493 - Nov. 15) (BR. ) S-3 HOUSEHOLD INTERNATIONAL INC, 2700 SANDERS RD, PROSPECT HEIGHTS, IL, 60070, 8475645000 - 0 ($15,000,000,000.00) Other, (File 333-120494 - Nov. 15) (BR. 07) S-3 HOUSEHOLD INTERNATIONAL INC, 2700 SANDERS RD, PROSPECT HEIGHTS, IL, 60070, 8475645000 - 0 ($10,000,000,000.00) Non-Convertible Debt, (File 333-120495 - Nov. 15) (BR. 07) S-3 HOUSEHOLD INTERNATIONAL INC, 2700 SANDERS RD, PROSPECT HEIGHTS, IL, 60070, 8475645000 - 0 ($5,000,000,000.00) Non-Convertible Debt, (File 333-120496 - Nov. 15) (BR. 07) S-8 GLOBAL IMAGING SYSTEMS INC, 3820 NORTHDALE BLVD SUITE 200A, TAMPA, FL, 33624, 8139605508 - 0 ($22,086,000.00) Equity, (File 333-120497 - Nov. 15) (BR. 02) S-3 FEDERAL REALTY INVESTMENT TRUST, 1626 EAST JEFFERSON STREET, ROCKVILLE, MD, 20852-4041, 3019988100 - 80,000 ($3,830,400.00) Equity, (File 333-120498 - Nov. 15) (BR. 08) S-8 CORRECTIONAL PROPERTIES TRUST, 3300 PGA BLVD SUITE 750, PALM BEACH GARDENS, FL, 33410-4243, 5616916644 - 0 ($5,267,518.75) Equity, (File 333-120499 - Nov. 15) (BR. 08) S-3 TENNESSEE VALLEY FINANCIAL HOLDINGS INC, 25,000 ($650,000.00) Equity, (File 333-120500 - Nov. 15) (BR. 07) S-8 MOSAIC CO, 15407 MCGINTY RD, MINNETONKA, MN, 55391, 9527426395 - 0 ($161,025,160.00) Equity, (File 333-120501 - Nov. 15) (BR. 04) S-3 SUPERGEN INC, 4140 DUBLIN BLVD, SUITE 200, DUBLIN, CA, 94568, 9255600100 - 0 ($26,400,000.00) Equity, (File 333-120502 - Nov. 15) (BR. 01) S-8 MOSAIC CO, 15407 MCGINTY RD, MINNETONKA, MN, 55391, 9527426395 - 0 ($1.00) Equity, (File 333-120503 - Nov. 15) (BR. 04) S-8 INSIGNIA SYSTEMS INC/MN, 6470 SYCAMORE COURT NORTH, MAPLE GROVE, MN, 55369, 7633926200 - 650,000 ($952,250.00) Equity, (File 333-120504 - Nov. 15) (BR. 06) S-8 SUPERGEN INC, 4140 DUBLIN BLVD, SUITE 200, DUBLIN, CA, 94568, 9255600100 - 0 ($1,020,000.00) Equity, (File 333-120505 - Nov. 15) (BR. 01) SB-2 Deep Field Technologies, Inc., 750 HIGHWAY 34, MATAWAN, NJ, 07747, 732-441-7700 - 10,000,000 ($250,000.00) Equity, (File 333-120506 - Nov. 15) (BR. ) SB-2 SpeechSwitch, Inc., 750 HIGHWAY 34, MATAWAN, NJ, 07747, 732-441-7700 - 10,000,000 ($3,000,000.00) Equity, (File 333-120507 - Nov. 15) (BR. ) S-8 PROGENICS PHARMACEUTICALS INC, 777 OLD SAW MILL RIVER ROAD, TARRYTOWN, NY, 10591, 9147892800 - 3,100,000 ($43,927,000.00) Equity, (File 333-120508 - Nov. 15) (BR. 01) S-8 TII NETWORK TECHNOLOGIES INC, 1385 AKRON ST, COPIAGUE, NY, 11726, 5167895000 - 500,000 ($665,000.00) Equity, (File 333-120509 - Nov. 15) (BR. 36) S-1 Universal Truckload Services, Inc., 11355 STEPHENS ROAD, WARREN, MI, 48089, (586) 920-0100 - 0 ($115,000,000.00) Equity, (File 333-120510 - Nov. 15) (BR. ) S-8 MICROSOFT CORP, ONE MICROSOFT WAY #BLDG 8, NORTH OFFICE 2211, REDMOND, WA, 98052, 4258828080 - 106,618,511 ($3,124,988,557.00) Equity, (File 333-120511 - Nov. 15) (BR. 03) S-1 ACCERIS COMMUNICATIONS INC, 9775 BUSINESSPARK AVENUE, SAN DIEGO, CA, 92131, 8585475700 - 0 ($6,200,000.00) Equity, (File 333-120512 - Nov. 15) (BR. 37) SB-2 HEARTLAND OIL & GAS CORP, 604.693.0177 - 22,305,693 ($47,957,239.95) Equity, (File 333-120513 - Nov. 15) (BR. 04) S-8 PULITZER INC, 900 N TUCKER BLVD, ST LOUIS, MO, 63101, 3143408000 - 0 ($53,660,000.00) Equity, (File 333-120514 - Nov. 15) (BR. 05) S-3 ZIONS BANCORPORATION /UT/, ONE SOUTH MAIN STREET, SUITE 1134, SALT LAKE CITY, UT, 84111, 8015244787 - 0 ($1,100,000,000.00) Other, (File 333-120515 - Nov. 15) (BR. 07) S-8 AMERISTAR CASINOS INC, 3773 HOWARD HUGHES PKWY, SUITE 490 SOUTH, LAS VEGAS, NV, 89109, 7025677000 - 0 ($15,000,000.00) Equity, (File 333-120516 - Nov. 15) (BR. 05) S-8 RADIAN GROUP INC, 1601 MARKET STREET, 12TH FLOOR, PHILADELPHIA, PA, 19103, 2155646600 - 3,000,000 ($147,060,000.00) Equity, (File 333-120519 - Nov. 15) (BR. 01) SB-2 Logistical Support, Inc, 19734 DEARBORN STREET, CHATSWORTH, CA, 91311, 818-885-0300 - 21,500,000 ($39,775,000.00) Equity, (File 333-120520 - Nov. 15) (BR. 05) S-4 GULFMARK OFFSHORE INC, 4400 POST OAK PARKWAY, STE 1170, HOUSTON, TX, 77027, 7139639522 - 0 ($160,000,000.00) Non-Convertible Debt, (File 333-120521 - Nov. 15) (BR. 04) S-3 BEAR STEARNS COMMERCIAL MORTGAGE SECURITIES INC, 245 PARK AVE, NEW YORK, NY, 10167, 2122722000 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-120522 - Nov. 15) (BR. 05) S-2 ZANETT INC, 135 E 57TH STREET, 15TH FLOOR, NEW YORK, NY, 10022, 2127595700 - 0 ($50,000,000.00) Other, (File 333-120524 - Nov. 15) (BR. 08) 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 ------------------------------------------------------------------------------------------------ 21ST CENTURY TECHNOLOGIES INC NV 5.01,9.01 11/11/04 ACE SEC CORP WELLS FARGO FINANCIAL AU DE 8.01,9.01 11/15/04 ACTION PERFORMANCE COMPANIES INC AZ 8.01,9.01 11/12/04 ADVANCED HEALTHCARE TECHNOLOGIES INC CO 1.01,3.02,5.02,5.03,8.01,9.01 08/30/04 ADVANCED MEDICAL OPTICS INC DE 3.02 11/12/04 ADVENTRX PHARMACEUTICALS INC DE 2.02,9.01 11/15/04 AFC ENTERPRISES INC MN 2.02,9.01 11/12/04 AGL RESOURCES INC GA 7.01 11/15/04 ALABAMA NATIONAL BANCORPORATION DE 5.02 11/15/04 ALASKA PACIFIC BANCSHARES INC AK 7.01 09/30/04 ALCOA INC PA 8.01,9.01 11/15/04 ALLIANCE GAMING CORP NV 3.01 11/09/04 ALLSTATE CORP DE 1.01 11/09/04 AMAZON BIOTECH INC 4.01,5.02,5.05 05/27/04 AMBIENT CORP /NY DE 5.02,9.01 11/12/04 AMERICA FIRST APARTMENT INVESTORS INC MD 2.02,9.01 11/15/04 AMERICAN BILTRITE INC DE 2.02,9.01 11/11/04 AMERICAN COMMUNITY PROPERTIES TRUST MD 2.02,9.01 11/15/04 AMERICAN EXPRESS CO NY 7.01 11/15/04 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE 8.01,9.01 11/15/04 AMERICAN EXPRESS MASTER TRUST DE 8.01,9.01 11/15/04 AMERICAN ITALIAN PASTA CO DE 2.02,8.01,9.01 11/10/04 AMEND AMERICAN PHYSICIANS CAPITAL INC MI 1.01,5.02,9.01 11/10/04 AMERICAN SPECTRUM REALTY INC MD 2.02,9.01 11/11/04 AmeriCredit Automobile Receivables Tr DE 1.01,9.01 11/09/04 AMERITRANS CAPITAL CORP DE 2.02,9.01 09/30/04 AMSCAN HOLDINGS INC DE 2.02,9.01 11/15/04 AMSOUTH BANCORPORATION DE 5.02,9.01 11/09/04 ANALYTICAL SURVEYS INC CO 8.01,9.01 11/12/04 ANDREA ELECTRONICS CORP NY 2.02,9.01 11/11/04 ANIXTER INTERNATIONAL INC DE 8.01 11/15/04 ANTS SOFTWARE INC DE 5.02,9.01 11/12/04 AP PHARMA INC /DE/ DE 2.02,9.01 09/30/04 APEX SILVER MINES LTD 1.01 11/08/04 APOLLO GOLD CORP 2.02,9.01 11/15/04 APPLIED IMAGING CORP DE 4.02,8.01,9.01 11/10/04 ARAMARK CORP/DE DE 1.01,9.01 11/10/04 ARCH CHEMICALS INC VA 7.01 11/15/04 ARGAN INC DE 9.01 08/31/04 AMEND ARLINGTON HOSPITALITY INC DE 2.02,7.01,9.01 11/12/04 ASIA PAYMENT SYSTEMS NV 7.01,9.01 11/15/04 ASSURED GUARANTY LTD 7.01,9.01 11/12/04 AMEND ASTEA INTERNATIONAL INC DE 2.02,9.01 11/15/04 ATS MEDICAL INC MN 1.01 11/09/04 AUTOIMMUNE INC DE 2.02,9.01 11/09/04 AUX (USA) INC. DE 4.01,9.01 11/11/04 AVANEX CORP DE 4.01,9.01 09/17/04 AMEND AXIA GROUP, INC. NV 3.03,5.03,8.01,9.01 10/18/04 AXIS CAPITAL HOLDINGS LTD 1.01,9.01 11/15/04 BA MASTER CREDIT CARD TRUST / 9.01 11/15/04 BANC OF AMERICA COMMERCIAL MORT PASS DE 8.01,9.01 11/10/04 Banc of America Commercial Mort. Pass DE 8.01,9.01 11/10/04 Banc of America Commercial Mort. Pass DE 9.01 11/10/04 BANC OF AMERICA FUNDING CORP DE 8.01,9.01 11/15/04 BANK HOLDINGS NV 2.02,9.01 11/15/04 BANK OF AMERICA CORP /DE/ DE 9.01 11/15/04 BARNES & NOBLE INC DE 2.02,9.01 11/15/04 BARRY R G CORP /OH/ OH 2.02,9.01 11/15/04 BAUSCH & LOMB INC NY 8.01,9.01 11/15/04 BAY BANKS OF VIRGINIA INC VA 5.02 11/12/04 BAY BANKS OF VIRGINIA INC VA 8.01,9.01 11/12/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 11/12/04 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 10/29/04 Bear Stearns Asset Backed Securities DE 9.01 11/12/04 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 10/27/04 Bear Stearns Asset Backed Whole Auto DE 8.01,9.01 11/09/04 BEARD CO /OK OK 3.02 10/29/04 BEI TECHNOLOGIES INC DE 2.02,9.01 11/11/04 BELDEN & BLAKE CORP /OH/ OH 2.02,9.01 11/15/04 BellaVista Mortgage Trust 2004-1 DE 9.01 10/28/04 BEXIL CORP MD 2.02,9.01 11/14/04 BIOSPHERE MEDICAL INC DE 1.01,3.02,5.03,8.01,9.01 11/04/04 BLUE RIDGE PAPER PRODUCTS INC 2.02,9.01 11/15/04 BMC INDUSTRIES INC/MN/ MN 5.02,7.01 11/03/04 BORGWARNER INC DE 9.01 11/15/04 BOSTON SCIENTIFIC CORP DE 8.01 11/15/04 BOSTON SCIENTIFIC CORP DE 1.01,9.01 11/11/04 BRESLER & REINER INC DE 2.02,9.01 09/30/04 BULLDOG TECHNOLOGIES INC NV 7.01,9.01 11/15/04 CADMUS COMMUNICATIONS CORP/NEW VA 1.01,9.01 11/10/04 CALGON CARBON CORPORATION DE 8.01 11/12/04 CALGON CARBON CORPORATION DE 8.01 11/15/04 CALLWAVE INC 8.01,9.01 11/15/04 CAM COMMERCE SOLUTIONS INC DE 2.02,9.01 11/15/04 CANYON RESOURCES CORP DE 2.02,9.01 11/15/04 CAP ROCK ENERGY CORP 7.01,9.01 11/10/04 CAPITAL BANK CORP NC 8.01 11/10/04 CAPITAL GROWTH SYSTEMS INC /FL/ FL 4.01,8.01,9.01 09/14/04 AMEND CAPITAL ONE FINANCIAL CORP DE 7.01,9.01 11/15/04 CAPITAL ONE FINANCIAL CORP DE 1.01,7.01,9.01 11/08/04 CAPITOL FEDERAL FINANCIAL 2.02,9.01 09/30/04 CARDIMA INC DE 2.02,9.01 11/15/04 CarMax Auto Owner Trust 2004-1 DE 9.01 11/15/04 CarMax Auto Owner Trust 2004-2 DE 9.01 11/15/04 CARMIKE CINEMAS INC DE 2.02,2.04,8.01,9.01 11/15/04 CASEYS GENERAL STORES INC IA 7.01 11/15/04 CCFNB BANCORP INC PA 5.03,9.01 11/10/04 CEDAR SHOPPING CENTERS INC MD 2.02,7.01,9.01 11/11/04 CENTERPOINT ENERGY INC 7.01,9.01 11/15/04 CENTERPOINT PROPERTIES TRUST MD 2.01 11/10/04 Champion American Energy Reserves, In FL 8.01 07/12/04 CHANNELL COMMERCIAL CORP DE 2.02 11/15/04 CHASE MANHATTAN BANK USA DE 8.01,9.01 11/10/04 CHASE MANHATTAN BANK USA DE 8.01,9.01 11/15/04 CHASE MANHATTAN BANK USA DE 9.01 11/15/04 CHASE MANHATTAN BANK USA DE 8.01,9.01 11/15/04 CHEESECAKE FACTORY INCORPORATED DE 7.01,9.01 11/12/04 CHENIERE ENERGY INC DE 2.02,9.01 11/15/04 CHINA FINANCE, INC. UT 1.02,5.02 11/10/04 CINCINNATI FINANCIAL CORP DE 7.01,9.01 11/15/04 CINCINNATI FINANCIAL CORP DE 5.02 11/12/04 CITIBANK CREDIT CARD ISSUANCE TRUST DE 8.01 10/26/04 CITIBANK OMNI-S MASTER TRUST 8.01,9.01 11/15/04 CITIBANK SOUTH DAKOTA N A DE 8.01 10/26/04 CITIZENS FIRST CORP KY 2.02,7.01,9.01 11/15/04 CLAIBORNE LIZ INC DE 5.02 11/11/04 CLECO CORP LA 8.01,9.01 11/09/04 CNB FINANCIAL SERVICES INC WV 2.02,9.01 11/05/04 CNH WHOLESALE RECEIVABLES INC DE 8.01,9.01 11/15/04 CNL RETIREMENT PROPERTIES INC MD 8.01 11/02/04 COAST BANCORP/CA 8.01,9.01 10/20/04 COLLEGE LOAN CORP TRUST I DE 8.01,9.01 10/31/04 COLONIAL COMMERCIAL CORP NY 2.02 11/12/04 COMDIAL CORP DE 2.02,9.01 11/15/04 COMM 2004-LNB3 COMMERCIAL MORTGAGE PA DE 9.01 11/10/04 COMMERCE ENERGY GROUP INC DE 2.02,5.02,9.01 11/11/04 COMMONWEALTH BIOTECHNOLOGIES INC VA 1.01,1.02,9.01 11/09/04 COMMSCOPE INC DE 2.05 11/15/04 AMEND CONEXANT SYSTEMS INC DE 1.01,2.05,5.02 11/09/04 CONTINUCARE CORP FL 2.02,9.01 11/11/04 COORS ADOLPH CO CO 8.01,9.01 11/10/04 CORRECTIONAL PROPERTIES TRUST MD 9.01 11/04/04 AMEND CORTEX PHARMACEUTICALS INC/DE/ DE 2.02,9.01 11/15/04 COSINE COMMUNICATIONS INC DE 4.01,9.01 09/14/04 AMEND CRDENTIA CORP DE 1.01,3.02,5.02,7.01,9.01 11/10/04 CREDIT ACCEPTANCE CORPORATION MI 7.01,9.01 11/15/04 CREDITRISKMONITOR COM INC NV 2.02,9.01 11/15/04 CRESCENT BANKING CO GA 2.02,9.01 11/12/04 CRITICAL CARE, INC NV 5.02 10/28/04 CROWN MEDIA HOLDINGS INC DE 2.02,9.01 11/15/04 CSFB ADJUSTABLE RATE MORTGAGE TRUST 2 DE 8.01,9.01 10/28/04 DANA CORP VA 8.01,9.01 11/15/04 DARLING INTERNATIONAL INC DE 7.01,9.01 10/02/04 DARLING INTERNATIONAL INC DE 7.01,9.01 10/02/04 DATATRAK INTERNATIONAL INC OH 2.02,9.01 11/11/04 DAWSON GEOPHYSICAL CO TX 2.02,9.01 11/15/04 DAYTON SUPERIOR CORP OH 2.02,9.01 11/12/04 DCAP GROUP INC/ DE 2.02,9.01 11/15/04 DEERE & CO DE 7.01 11/15/04 DELL INC DE 2.02,9.01 11/11/04 DENNYS CORP DE 5.02,9.01 08/25/04 DEUTSCHE COMMERCIAL MORTGAGE PASS THR DE 9.01 11/10/04 DEVRY INC DE 8.01 11/12/04 DEX MEDIA INC DE 7.01 11/09/04 DIAMOND HILL INVESTMENT GROUP INC OH 9.01 09/30/04 DIAMOND TRIUMPH AUTO GLASS INC DE 1.01,2.02,9.01 11/15/04 DIGIMARC CORP DE 3.01,9.01 11/10/04 DIMENSIONAL VISIONS INC/ DE DE 4.01,9.01 11/05/04 DISCOVER CARD MASTER TRUST I DE 8.01 11/15/04 DOR BIOPHARMA INC DE 5.02 11/15/04 DOUBLE EAGLE PETROLEUM CO MD 7.01,9.01 11/15/04 DOW JONES & CO INC DE 1.01,9.01 11/14/04 DRUGMAX INC NV 8.01,9.01 11/12/04 DRUGMAX INC NV 5.02,8.01,9.01 11/15/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 11/11/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 11/11/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 11/10/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 11/09/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 11/09/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 11/09/04 DVI RECEIVABLES VIII LLC DE 8.01,9.01 11/11/04 DVI RECEIVABLES XIX LLC DE 8.01,9.01 11/11/04 DVI RECEIVABLES XVIII LLC DE 8.01,9.01 11/10/04 DYADIC INTERNATIONAL INC 9.01 10/29/04 AMEND E DIGITAL CORP DE 7.01 11/15/04 EBS LITIGATION LLC DE 7.01 11/15/04 EBS PENSION LLC DE 7.01 11/15/04 EDUCATION FUNDING CAPITAL TRUST-IV DE 8.01,9.01 11/05/04 ENDEAVOUR INTERNATIONAL CORP NV 1.01,9.01 11/10/04 ENDO PHARMACEUTICALS HOLDINGS INC DE 7.01,9.01 11/15/04 ENSTAR GROUP INC GA 2.02,9.01 11/09/04 ENXNET INC OK 7.01,9.01 11/15/04 ENZON PHARMACEUTICALS INC DE 5.02,9.01 11/11/04 EQUIFAX INC GA 1.01,9.01 11/12/04 EQUINOX HOLDINGS INC DE 2.02,9.01 11/15/04 EQUITY OFFICE PROPERTIES TRUST MD 5.02 11/10/04 EQUUS II INC DE 2.02,7.01,9.01 11/15/04 EUROWEB INTERNATIONAL CORP DE 5.02 11/15/04 EVANS BOB FARMS INC DE 2.02,9.01 11/15/04 EVOLVE ONE INC DE 8.01,9.01 10/20/04 EXELON CORP PA 1.01 11/08/04 EYETECH PHARMACEUTICALS INC DE 8.01 11/11/04 EZCORP INC DE 2.02,9.01 11/09/04 FACEPRINT GLOBAL SOLUTIONS INC WY 4.01 11/08/04 FANSTEEL INC DE 2.02,9.01 11/12/04 FINANCIAL ASSET SECURITIES CORP DE 8.01,9.01 11/15/04 FIRST FINANCIAL HOLDINGS INC /DE/ DE 7.01,9.01 11/11/04 AMEND FIRST UNION REAL ESTATE EQUITY & MORT OH 2.02,9.01 11/15/04 FIRSTWAVE TECHNOLOGIES INC GA 2.02,7.01,9.01 11/15/04 FLEET CREDIT CARD MASTER TRUST II NY 9.01 11/15/04 FLYI INC DE 1.01 11/15/04 FMC TECHNOLOGIES INC 7.01,9.01 11/15/04 FOCUS ENHANCEMENTS INC DE 2.02,3.02,9.01 11/15/04 FOOTSTAR INC DE 7.01,9.01 11/12/04 FRANKLIN CREDIT MANAGEMENT CORP/DE/ DE 8.01 11/15/04 FUN CITY POPCORN INC NV 4.01,9.01 11/11/04 GALAXY NUTRITIONAL FOODS INC DE 2.02,9.01 11/15/04 GAMESTOP CORP DE 2.02,9.01 11/15/04 GATX CORP NY 5.02,9.01 11/12/04 GENESIS MICROCHIP INC /DE DE 1.01,9.01 11/10/04 GENUINE PARTS CO GA 5.02,8.01,9.01 11/15/04 GLOBAL CROSSING LTD 2.02,9.01 11/15/04 GLOBAL ENVIRONMENTAL ENERGY COPORATIO C5 8.01,9.01 11/15/04 AMEND GLOBAL IMAGING SYSTEMS INC DE 5.02 10/26/04 GMAC COMMERCIAL MORTGAGE SECURITIES I DE 9.01 11/10/04 GMACM Home Equity Loan Trust 2004-HE4 DE 8.01,9.01 11/15/04 GOLDEN WEST FINANCIAL CORP /DE/ DE 2.03 11/15/04 GOLF TRUST OF AMERICA INC MD 2.01,9.01 07/15/04 AMEND GOODRICH CORP NY 7.01 11/15/04 GOODRICH PETROLEUM CORP DE 2.02,9.01 11/11/04 GRAFTECH INTERNATIONAL LTD DE 8.01 11/15/04 GRANITE BROADCASTING CORP DE 5.02 11/15/04 GREAT LAKES BANCORP INC DE 2.02,8.01 11/15/04 GREENBRIER COMPANIES INC DE 8.01,9.01 11/09/04 GS Mortgage GSAMP Trust 2004 - AHL DE 8.01,9.01 10/28/04 GS MORTGAGE SECURITIES CORP. GSAA HOM DE 8.01,9.01 10/28/04 HAIGHTS CROSS COMMUNICATIONS INC DE 1.01,9.01 11/11/04 HALLWOOD GROUP INC DE 2.02,9.01 11/12/04 HARLEYSVILLE NATIONAL CORP PA 8.01,9.01 11/15/04 HAWK CORP DE 2.02,9.01 11/11/04 HEILIG MEYERS CO VA 8.01 09/30/04 HELIX BIOMEDIX INC DE 5.02 11/15/04 HEMAGEN DIAGNOSTICS INC DE 8.01 11/15/04 HESKA CORP DE 2.02 11/15/04 HIGHWOODS PROPERTIES INC MD 2.02 11/15/04 HNI CORP IA 5.02,8.01 11/15/04 HOLLY ENERGY PARTNERS LP DE 1.01,9.01 11/15/04 HOLLYWOOD MEDIA CORP FL 2.02,9.01 11/15/04 HOST MARRIOTT CORP/ MD 5.03,9.01 11/09/04 HOTEL OUTSOURCE MANAGEMENT INTERNATIO DE 5.01 10/25/04 HOUSEHOLD INTERNATIONAL INC DE 2.02,9.01 11/12/04 HUNGARIAN TELEPHONE & CABLE CORP DE 2.02,9.01 11/15/04 HUNTINGTON BANCSHARES INC/MD MD 1.01,9.01 11/15/04 HUTTIG BUILDING PRODUCTS INC DE 1.01 11/09/04 HyperSpace Communications, Inc. CO 8.01,9.01 11/12/04 IA GLOBAL INC DE 8.01 11/10/04 IAC/INTERACTIVECORP DE 1.01,5.02 11/09/04 IASIS Healthcare LLC DE 2.02,9.01 11/15/04 IDEAL ACCENTS INC 2.01,5.02 11/11/04 IEC ELECTRONICS CORP DE 5.02,9.01 11/12/04 ILINC COMMUNICATIONS INC DE 2.02,9.01 11/15/04 IMS HEALTH INC DE 5.02,9.01 11/09/04 IndyMac ABS, Inc., Home Equity Mortga 8.01 10/25/04 AMEND Infinicall INC DE 5.02,9.01 11/09/04 INFOTEC BUSINESS SYSTEMS INC NV 1.01,2.01,5.01,5.02,5.03,9.01 10/09/04 INFRASOURCE SERVICES INC DE 2.02 11/15/04 INFRASOURCE SERVICES INC DE 2.02,9.01 11/15/04 AMEND INGRAM MICRO INC DE 2.01,7.01,9.01 11/10/04 INMEDICA DEVELOPMENT CORP UT 9.01 09/07/04 AMEND INTEGRA LIFESCIENCES HOLDINGS CORP DE 1.01,9.01 11/15/04 INTEGRATED BIOPHARMA INC DE 7.01,9.01 11/12/04 INTEGRITY BANCSHARES INC GA 2.01,9.01 11/15/04 INTEL CORP DE 5.02,5.03,9.01 11/10/04 INTERACTIVE MULTIMEDIA NETWORK INC DE 4.01,9.01 11/10/04 INTERACTIVE SYSTEMS WORLDWIDE INC /DE DE 7.01,9.01 11/12/04 INTERLAND INC /MN/ MN 2.02,9.01 11/15/04 INTERPUBLIC GROUP OF COMPANIES, INC. DE 8.01,9.01 11/15/04 INTERPUBLIC GROUP OF COMPANIES, INC. DE 8.01,9.01 11/12/04 INTERSECTIONS INC DE 2.01,9.01 11/12/04 INTEST CORP DE 2.05,5.02,8.01,9.01 11/09/04 INTRA ASIA ENTERTAINMENT CORP NV 1.01,2.03,3.01,3.02,5.01,5.02 09/30/04 AMEND INTRALASE CORP 8.01,9.01 11/10/04 INTROGEN THERAPEUTICS INC 2.02,9.01 11/15/04 INVESTORS FINANCIAL SERVICES CORP DE 2.02,9.01 11/15/04 INVITROGEN CORP DE 1.01 11/08/04 ITC DELTACOM INC DE 2.02 11/11/04 JACOBS ENTERTAINMENT INC DE 2.02,9.01 11/15/04 JAFRA WORLDWIDE HOLDINGS LUX SARL N4 2.02,7.01,9.01 11/05/04 JITSOURCE INC DE 2.01,3.02,5.01,5.02,9.01 08/26/04 AMEND JITSOURCE INC DE 2.01,3.02,5.01,5.02,9.01 08/26/04 AMEND JMAR TECHNOLOGIES INC DE 2.02,9.01 11/15/04 JPMorgan Chase Commercial Mortgage Se DE 8.01,9.01 11/12/04 K&F INDUSTRIES INC DE 8.01,9.01 11/11/04 KANA SOFTWARE INC DE 2.02,9.01 11/09/04 KEY COMPONENTS LLC DE 2.02,9.01 11/15/04 KINETIC CONCEPTS INC /TX/ TX 2.02,9.01 09/30/04 KMG CHEMICALS INC TX 4.01,9.01 11/11/04 KNOWLEDGE TRANSFER SYSTEMS INC NV 5.02 11/15/04 KOPPERS INC PA 7.01,9.01 11/15/04 LA QUINTA CORP DE 5.02 11/15/04 LACLEDE STEEL CO /DE/ DE 8.01,9.01 09/30/04 LADENBURG THALMANN FINANCIAL SERVICES FL 1.01,9.01 11/15/04 LAMAR ADVERTISING CO/NEW DE 2.02,9.01 11/15/04 LAZARE KAPLAN INTERNATIONAL INC DE 8.01 11/11/04 LEHMAN BROTHERS HOLDINGS INC DE 9.01 11/15/04 LEVEL 3 COMMUNICATIONS INC DE 8.01,9.01 11/15/04 LIFESTREAM TECHNOLOGIES INC NV 1.01,8.01,9.01 11/12/04 LIVEPERSON INC DE 8.01 11/12/04 LMI AEROSPACE INC MO 2.02 11/15/04 LOGICVISION INC DE 1.01,2.01,2.03,3.02,5.02,9.01 11/05/04 AMEND LONG BEACH ACCEPTANCE CORP AUTO RECEI 8.01,9.01 11/15/04 Long Beach Acceptance Corp. Auto Rece 8.01,9.01 11/15/04 LOWES COMPANIES INC NC 2.02,9.01 10/29/04 LUCILLE FARMS INC DE 2.02,9.01 11/15/04 LYNX THERAPEUTICS INC DE 2.02,8.01,9.01 11/15/04 MACE SECURITY INTERNATIONAL INC DE 2.02,9.01 11/15/04 MACK CALI REALTY CORP MD 1.01,2.03,9.01 11/12/04 MACK CALI REALTY L P DE 1.01,2.03,9.01 11/12/04 MACROPORE INC DE 2.02,9.01 11/15/04 MAJOR AUTOMOTIVE COMPANIES INC NV 3.01,9.01 11/10/04 MAMMATECH CORP FL 8.01 11/15/04 MANNATECH INC TX 8.01,9.01 11/11/04 MARISA CHRISTINA INC DE 2.02,9.01 11/15/04 MARKETWATCH INC DE 1.01,3.03,5.03,9.01 11/14/04 MARKLAND TECHNOLOGIES INC FL 1.01,2.03,3.02,9.01 11/10/04 MARKLAND TECHNOLOGIES INC FL 1.01,2.03,3.02,9.01 11/10/04 MAXIM MORTGAGE CORP/ DE 1.01,2.01,2.03,3.02,4.01,5.01 11/09/04 MBNA CORP MD 8.01 10/31/04 MBNA CORP MD 1.01 11/15/04 MCG CAPITAL CORP DE 1.01,2.03,9.01 11/10/04 MDC PARTNERS INC 7.01,9.01 11/15/04 MDU RESOURCES GROUP INC DE 5.02 11/15/04 MEDISCIENCE TECHNOLOGY CORP NJ 1.01 11/11/04 MEMBERWORKS INC DE 5.04 11/15/04 MEMRY CORP DE 2.02,9.01 11/09/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 2.01,9.01 10/29/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 2.01,9.01 10/29/04 Merrill Lynch Mortgage Investors Trus DE 8.01,9.01 10/29/04 Merrill Lynch Mortgage Trust 2004-BPC DE 1.01 11/10/04 METRETEK TECHNOLOGIES INC DE 2.02,9.01 11/15/04 METRIS RECEIVABLES INC DE 8.01,9.01 10/31/04 MICROMUSE INC DE 2.02,9.01 11/15/04 MICROMUSE INC DE 8.01 11/03/04 MICROSOFT CORP WA 1.01,9.01 11/09/04 MICROSTRATEGY INC DE 3.01,5.02 11/08/04 MOLECULAR DIAGNOSTICS INC DE 1.01,3.02 10/05/04 MOLEX INC DE 7.01,9.01 11/15/04 MONACO GROUP INC DE 2.01,5.02,9.01 07/27/04 AMEND MONACO GROUP INC DE 2.01,9.01 08/20/04 AMEND MORGAN GROUP HOLDING CO 7.01 09/30/04 MORGAN STANLEY DE 8.01,9.01 11/13/04 MORGAN STANLEY ABS CAPITAL I INC DE 8.01,9.01 11/12/04 MORGAN STANLEY ABS CAPITAL I INC DE 8.01,9.01 11/09/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 11/15/04 MortgageIT Securities Corp. DE 8.01,9.01 11/09/04 MSW ENERGY HOLDINGS II LLC 2.02 11/15/04 MSW ENERGY HOLDINGS LLC DE 2.02 11/15/04 MTM Technologies, Inc. NY 2.02,9.01 11/15/04 MUELLER INDUSTRIES INC DE 8.01,9.01 11/12/04 NATIONAL COAL CORP FL 2.02,9.01 11/09/04 NATIONAL MEDICAL HEALTH CARD SYSTEMS NY 7.01 11/12/04 NATIONAL MEDICAL HEALTH CARD SYSTEMS NY 7.01 11/12/04 NATIONAL RURAL UTILITIES COOPERATIVE DC 9.01 11/09/04 NCO GROUP INC PA 2.02,7.01,9.01 11/02/04 NET 1 UEPS TECHNOLOGIES INC FL 2.02,9.01 11/11/04 NEVADA GOLD & CASINOS INC NV 2.02,9.01 11/09/04 NEWELL RUBBERMAID INC DE 1.01,1.02,9.01 11/10/04 NEXIA HOLDINGS INC NV 3.02,9.01 11/12/04 NORTH AMERICAN TECHNOLOGIES GROUP INC DE 1.01,3.02,5.01,5.02,5.03 11/08/04 NORTH EUROPEAN OIL ROYALTY TRUST DE 2.02,9.01 10/31/04 NORTHEAST UTILITIES SYSTEM MA 7.01,8.01,9.01 11/15/04 NORTHWEST BANCORP INC PA 3.02,9.01 11/12/04 NSTOR TECHNOLOGIES INC DE 7.01,9.01 11/15/04 NUTRA PHARMA CORP CA 5.02 11/12/04 NUVASIVE INC DE 8.01,9.01 11/15/04 ONESOURCE TECHNOLOGIES INC DE 1.01,2.01,2.03,3.02,5.02,7.01 11/09/04 OPTICARE HEALTH SYSTEMS INC DE 2.02,9.01 11/15/04 ORIGEN FINANCIAL INC DE 2.02 11/12/04 OVERSTOCK COM INC UT 7.01,9.01 11/15/04 OVERSTOCK COM INC UT 7.01,9.01 11/15/04 OVERSTOCK COM INC UT 1.01,9.01 11/12/04 PACIFICHEALTH LABORATORIES INC DE 2.02,9.01 11/12/04 PALOMAR ENTERPRISES INC NV 1.02 11/08/04 PARALLEL PETROLEUM CORP DE 2.02,9.01 11/15/04 PARK OHIO HOLDINGS CORP OH 8.01,9.01 11/09/04 PDI INC 2.01,9.01 08/31/04 AMEND Peninsula Gaming, LLC DE 2.02,8.01 11/15/04 PENN AMERICA GROUP INC PA 7.01 11/15/04 PENN OCTANE CORP DE 8.01,9.01 11/10/04 PERRIGO CO MI 8.01,9.01 11/15/04 PETROQUEST ENERGY INC DE 1.01,9.01 11/15/04 PLAINS EXPLORATION & PRODUCTION CO DE 8.01,9.01 11/15/04 PLY GEM INDUSTRIES INC DE 2.02 11/12/04 PMA CAPITAL CORP PA 8.01,9.01 11/15/04 POLYCOM INC DE 1.01,8.01,9.01 11/12/04 POPULAR ABS, INC. DE 8.01 11/08/04 AMEND POWER 3 MEDICAL PRODUCTS INC NY 4.02 11/09/04 Prime Mortgage Trust 2004-2 DE 9.01 10/27/04 PRIME RECEIVABLES CORP DE 9.01 11/15/04 PRISM SOFTWARE CORP DE 1.01,9.01 09/29/04 PROVIDE COMMERCE INC DE 1.01,8.01,9.01 11/11/04 PROVIDIAN FINANCIAL CORP DE 8.01 10/31/04 PRUDENTIAL FINANCIAL INC NJ 8.01,9.01 11/15/04 PW EAGLE INC MN 2.02,9.01 11/09/04 PYR ENERGY CORP DE 8.01,9.01 11/10/04 Q COMM INTERNATIONAL INC UT 7.01,9.01 11/11/04 QUICKLOGIC CORPORATION CA 5.02 11/12/04 R&G FINANCIAL CORP PR 2.02,9.01 11/15/04 RAMP Series 2004-RS10 Trust DE 8.01,9.01 11/15/04 RAYOVAC CORP WI 2.02,9.01 11/11/04 RCG COMPANIES INC DE 1.01,7.01,9.01 11/12/04 RECKSON ASSOCIATES REALTY CORP MD 5.02,8.01 11/08/04 RECLAIMATION CONSULTING & APPLICATION CO 2.01,9.01 11/15/04 REEF GLOBAL ENERGY VENTURES NV 8.01,9.01 11/10/04 REFAC DE 2.02,9.01 11/12/04 REGAL BELOIT CORP WI 7.01,9.01 11/15/04 REGAL BELOIT CORP WI 7.01,9.01 11/15/04 REGIS CORP MN 1.01,9.01 11/15/04 RENEGADE VENTURE NEV CORP CO 2.02,9.01 11/15/04 RENT WAY INC PA 8.01,9.01 11/15/04 RETURN ON INVESTMENT CORP DE 2.02,9.01 11/15/04 RIO VISTA ENERGY PARTNERS LP DE 8.01,9.01 11/10/04 ROCKFORD CORP AZ 1.01,9.01 11/12/04 ROUSE COMPANY MD 8.01,9.01 11/12/04 ROXIO INC DE 8.01,9.01 09/03/04 AMEND SANFILIPPO JOHN B & SON INC DE 8.01,9.01 11/11/04 SBC COMMUNICATIONS INC DE 1.01,8.01 11/12/04 SCANSOFT INC DE 2.02,9.01 11/15/04 SCHEID VINEYARDS INC DE 2.02,9.01 11/15/04 SCP POOL CORP DE 1.01,7.01,9.01 11/15/04 SEITEL INC DE 2.02,9.01 11/15/04 SELAS CORP OF AMERICA PA 2.02,7.01,9.01 11/15/04 SENESCO TECHNOLOGIES INC DE 2.02,9.01 11/15/04 SENTIGEN HOLDING CORP DE 2.02,9.01 11/12/04 SEQUA CORP /DE/ DE 8.01,9.01 11/15/04 SIERRA HEALTH SERVICES INC NV 7.01 11/12/04 SIGA TECHNOLOGIES INC DE 7.01,9.01 11/15/04 SILICON IMAGE INC DE 1.01,5.02 11/11/04 SIX FLAGS INC DE 7.01,8.01,9.01 11/04/04 SIZELER PROPERTY INVESTORS INC DE 2.02,9.01 11/09/04 SKYTERRA COMMUNICATIONS INC DE 7.01,9.01 11/15/04 SKYWAY COMMUNICATIONS HOLDING CORP FL 9.01 11/11/04 SKYWEST INC UT 7.01,9.01 11/15/04 SNAP ON INC DE 1.01,1.02,5.02,9.01 11/13/04 SOUTHCREST FINANCIAL GROUP INC GA 5.02 09/30/04 SOUTHWEST AIRLINES CO TX 5.04 11/15/04 SPATIALIGHT INC NY 1.01,9.01 09/09/04 SPECTRUM PHARMACEUTICALS INC DE 2.02,9.01 11/15/04 STANDARD MOTOR PRODUCTS INC NY 2.02,9.01 11/15/04 STERLING FINANCIAL CORP /WA/ WA 8.01,9.01 11/12/04 STOCKERYALE INC MA 8.01 11/09/04 STONEMOR PARTNERS LP DE 2.02 11/15/04 STRATFORD AMERICAN CORP AZ 2.01,9.01 11/09/04 STRATS SM TRUST FOR GOLDMAN SACHS GRO 8.01,9.01 11/01/04 STRUCTURED ADJUSTABLE RATE MORTGAGE L DE 8.01,9.01 10/29/04 SUMMIT PROPERTIES INC MD 8.01,9.01 11/15/04 SUMMIT PROPERTIES INC MD 8.01,9.01 11/15/04 SUN HEALTHCARE GROUP INC DE 5.02 11/05/04 AMEND SUNRISE SENIOR LIVING INC DE 7.01 11/15/04 SUPERIOR ENERGY SERVICES INC DE 5.02,5.03,7.01,9.01 11/03/04 SUPPORTSOFT INC DE 2.01,9.01 09/02/04 AMEND SYMYX TECHNOLOGIES INC DE 1.01,8.01,9.01 11/12/04 SYNERGY BRANDS INC DE 7.01 09/30/04 TAG IT PACIFIC INC DE 2.02,9.01 11/15/04 TARRAGON CORP NV 2.02,9.01 11/09/04 TARRANT APPAREL GROUP CA 2.02,7.01,9.01 11/15/04 TECHNICAL VENTURES INC NY 5.02 11/12/04 TECHNOLOGY FLAVORS & FRAGRANCES INC DE 2.02,7.01,9.01 11/15/04 TEDA TRAVEL GROUP INC DE 1.01,2.01,9.01 11/11/04 TELEGLOBE INTERNATIONAL HOLDINGS LTD 8.01,9.01 11/09/04 TELTRONICS INC DE 2.02,9.01 11/15/04 TEMECULA VALLEY BANCORP INC DE 5.02,9.01 11/12/04 TEXAS INSTRUMENTS INC DE 5.03,9.01 10/31/04 TEXAS UNITED BANCSHARES INC TX 9.01 10/01/04 AMEND THORNBURG MORTGAGE INC MD 8.01,9.01 11/10/04 TIDELANDS OIL & GAS CORP/WA NV 1.01,2.01,3.02,8.01,9.01 11/10/04 TJX COMPANIES INC /DE/ DE 1.01,1.02,9.01 11/08/04 TL ADMINISTRATION CORP DE 7.01,9.01 11/15/04 TOFUTTI BRANDS INC DE 2.02,9.01 11/12/04 TOR MINERALS INTERNATIONAL INC DE 7.01,9.01 11/12/04 TOUCHTUNES MUSIC CORP NV 5.02 11/10/04 Tower Group, Inc. DE 2.02,9.01 11/15/04 Tower Group, Inc. DE 1.01,9.01 11/10/04 TRANSGENOMIC INC DE 2.02,9.01 11/15/04 TRANSMERIDIAN EXPLORATION INC DE 1.01,3.02,9.01 11/12/04 TRANSTECH INDUSTRIES INC DE 8.01 11/15/04 TRANSTECHNOLOGY CORP DE 1.01,9.01 11/10/04 TRAVIS BOATS & MOTORS INC TX 1.01,3.01,9.01 11/09/04 TRESTLE HOLDINGS INC DE 2.02,9.01 11/15/04 TRIPATH TECHNOLOGY INC 5.03 11/14/04 TRIPOS INC UT 7.01 10/31/04 TUESDAY MORNING CORP/DE DE 7.01 11/15/04 TURBOCHEF TECHNOLOGIES INC DE 2.02,4.02,9.01 09/09/04 TYSON FOODS INC DE 2.02,9.01 10/02/04 U S GLOBAL INVESTORS INC TX 2.02 09/30/04 U S GLOBAL INVESTORS INC TX 2.02 09/30/04 AMEND UNIVERSAL FOREST PRODUCTS INC MI 1.01,9.01 11/15/04 UNIZAN FINANCIAL CORP OH 1.01,9.01 11/15/04 URBAN OUTFITTERS INC PA 2.02,9.01 11/04/04 USAA ACCEPTANCE LLC TRUST 2004-1 8.01,9.01 11/15/04 USAA AUTO OWNER TRUST 2004-2 8.01,9.01 11/15/04 V ONE CORP/ DE DE 2.04 09/28/04 VALENTIS INC DE 2.02,9.01 11/15/04 VASTERA INC DE 5.02,9.01 11/15/04 VENDINGDATA CORP NV 2.02,9.01 11/15/04 VERAMARK TECHNOLOGIES INC DE 2.02 11/11/04 VG TECH INC NV 2.01,3.02,5.01,5.02,5.03,9.01 09/22/04 AMEND VIEWCAST COM INC DE 2.02,9.01 11/15/04 VIEWPOINT CORP DE 2.02,9.01 08/04/04 VIEWPOINT CORP DE 2.02,9.01 11/10/04 VIROLOGIC INC DE 2.02,8.01,9.01 11/15/04 VITAL IMAGES INC MN 4.02 11/08/04 Washington Mutual MSC Mortgage Pass-T DE 9.01 10/28/04 WAVERIDER COMMUNICATIONS INC NV 3.02,9.01 11/12/04 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 11/12/04 WESTAR ENERGY INC /KS KS 1.01,9.01 11/12/04 WESTECH CAPITAL CORP DE 2.02,9.01 11/15/04 WESTERN SIZZLIN CORP DE 2.02,9.01 11/15/04 WILSON BROTHERS USA INC IL 1.01,2.03,9.01 09/07/04 WIRELESS TELECOM GROUP INC NJ 2.02,9.01 11/11/04 Wise Metals Group LLC DE 2.02,9.01 11/09/04 AMEND WJ COMMUNICATIONS INC CA 1.01,9.01 11/15/04 WORLD HEALTH ALTERNATIVES INC FL 2.01,9.01 06/22/04 AMEND WORLD HEALTH ALTERNATIVES INC FL 2.01,9.01 06/24/04 AMEND WPT ENTERPRISES INC 8.01,9.01 11/14/04 X RITE INC MI 1.02 11/12/04 XETA TECHNOLOGIES INC OK 2.02,9.01 11/12/04 XL CAPITAL LTD 8.01,9.01 11/12/04 XRG INC DE 5.02 11/15/04 YAMAHA MOTOR RECEIVABLES CORP DE 8.01 11/15/04 YORK INTERNATIONAL CORP /DE/ DE 1.01,9.01 11/15/04 YORK WATER CO PA 8.01 11/15/04 YUM BRANDS INC NC 2.04 11/15/04 ZARLINK SEMICONDUCTOR INC 5.02,9.01 11/11/04 ZIM CORP A6 2.02,9.01 11/15/04 ZOLL MEDICAL CORPORATION MA 1.01,2.02,9.01 11/09/04