SEC NEWS DIGEST Issue 2004-243 December 20, 2004 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS OPEN MEETING – WEDNESDAY, DECEMBER 22, 2004 – 10:00 A.M. An Open Meeting will be held on Wednesday, December 22, 2004 at 10:00 a.m. in Room 1C30, the William O. Douglas Room. Commissioner Campos, as duty officer, determined that no earlier notice thereof was possible. The subject matter of the Open Meeting scheduled for Wednesday, December 22, 2004, will be: 1. The Commission will consider a staff recommendation regarding the application of the Investment Advisers Act of 1940 to certain broker- dealers. (See Proposed Rule, IA-1845, and Reopening of Comment Period, IA-2278). At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any matters have been added, deleted or postponed, please contact the Office of the Secretary at (202) 943-7070. ENFORCEMENT PROCEEDINGS INITIAL DECISION REGARDING AGRA-TECH, INC. On Decmber 17, an Administrative Law Judge issued an Initial Decision in Agra-Tech, Inc., Admin. Proc. No. 3-11690. The Initial Decision finds that while their securities were registered with the Securities and Exchange Commission, Respondents Consolidated Oil & Gas, Inc., New Hampshire Industrials, Inc., and Oyster Creek Group Inc., failed to file annual and quarterly reports in violation of the periodic reporting requirements of Section 13(a) of the Securities Exchange Act of 1934 and Rules 13a-1 and 13a-13 thereunder. As a result, the Initial Decision revokes the registrations of Respondents’ securities, pursuant to Section 12(j) of the Exchange Act. (Initial Decision No. 268; File No. 3-11690) ORDER ISSUED REGARDING DONALD KNIGHT On December 17, an Administrative Law Judge issued an Order Entering Default, Making Findings, and Imposing Remedial Sanction in Donald L. Knight, Administrative Proceeding No. 3-11684. The Order Instituting Proceedings alleged that on Aug. 21, 2001, the United States District Court for the Western District of Oklahoma entered a Judgment by Default, permanently enjoining Respondent Donald L. Knight from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Section 10(b) and 13(d) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rules 10b-5, 13d-1, and 13d-2. The district court also permanently enjoined Knight from aiding and abetting future violations of Section 14(a) of the Exchange Act and Exchange Act Rules 14a-3, 14a-6, and 14a-9. The Default Order finds these allegations to be true and bars Knight from participating in any offering of penny stock. (Rel. 34-50879; File No. 3-11684) SEC ISSUES CEASE-AND-DESIST ORDER AGAINST THE WALT DISNEY COMPANY On December 20, the Commission issued an Order Instituting Cease-and- Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 against The Walt Disney Company. In its Order, the Commission found that Disney violated the federal securities laws by failing to disclose Disney’s employment of children of three of Disney’s directors, whose annual salaries ranged from $60,000 to in excess of $150,000. Disney also failed to disclose the employment by a Disney subsidiary of the spouse of another Disney director, who received an annual salary in excess of one million dollars. Finally, the Commission found that Disney failed to disclose payments it made to a company owned by a Disney director that provided air transportation to that director for Disney-related business purposes, and other compensation provided to another Disney director in the form of office, secretarial, and transportation services. These employment relationships and compensation were required to be disclosed under Items 402 and 404 of Regulation S-K of the Securities Exchange Act of 1934. Without admitting or denying the Commission’s findings, Disney consented to the issuance of the Order, which orders Disney to cease and desist from committing or causing violations and any future violations of Sections 13(a) and 14(a) of the Exchange Act and Rules 13a-1, 12b-20 and 14a-3(a) thereunder. (Rel. 34-50882; File No. 3-11777; Press Rel. 2004- 176) COMMISSION BARS UNREGISTERED BROKER FROM ASSOCIATING WITH A BROKER OR DEALER IN SETTLED ADMINISTRATIVE PROCEEDING STEMMING FROM PRIME-BANK SECURITIES FRAUD SCHEME On Nov. 29, 2004, the United States District Court for the Central District of California entered a final judgment against Scott Hamilton, one of four defendants in a “prime-bank” securities fraud case. The Commission’s complaint, which was filed in June 2003, alleges, among other things, that Hamilton, two other individuals and an offshore corporation promoted a fraudulent investment scheme through which they defrauded investors of approximately $6 million. Among Hamilton’s alleged misrepresentations to investors were his false claims that investors’ funds would be used to trade Medium Term Notes (MTNs) on a secret market, and that MTN trading would yield returns averaging 100 percent per week. The complaint further alleged that Hamilton and the other individual defendants were not registered to sell securities during the period of the fraud. See SEC v. Mary Patten, et al., Civil Action No. EDCV 03-8619 DSF (JTLx) (C.D. Cal.), LR-18179, June 6, 2003. Without admitting or denying the allegations of the Commission’s complaint, Hamilton consented to the entry of the final judgment permanently enjoining him from violating the registration and antifraud provisions of the federal securities laws (Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 and Sections 10(b) and 15(a)(1) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder). Pursuant to the final judgment, the Commission waived disgorgement and did not seek the imposition of civil penalties against Hamilton based on his sworn representations in his statement of financial disclosure. Based on the entry of the final judgment, the Commission has instituted a follow-on administrative proceeding against Hamilton under Exchange Act Section 15(b), barring him from associating with a broker or dealer. Hamilton consented to the institution of the administrative proceeding without admitting or denying the Commission’s findings, other than to admit to the entry of the final judgment in the civil action permanently enjoining him from future violations of the federal securities laws. See In the Matter of Scott Hamilton, File No. 3-11778 (Dec. 20, 2004). The civil action is still pending against the other defendants, Mary Patten, Valenvalls Investment Corporation and Harold Miller. (Rel. 34- 50884; File No. 3-11778) SEC FILES FRAUD CHARGES AGAINST FORMER CONTROLLER OF SEATTLE CLOTHING COMPANY CUTTER & BUCK On December 17, the Securities and Exchange Commission announced fraud charges against Martin Julien Marks, the former President and Chief Operating Officer of Cutter & Buck Inc., a sportswear company based in Seattle, Washington. The charges stem from Marks’s role in a scheme to improperly boost the company’s revenue by shipping products to warehouses, and his subsequent efforts to conceal the wrongdoing from the company’s auditors and shareholders. Simultaneously with the filing of the complaint, Marks agreed to settle the charges without admitting or denying the Commission’s allegations, consenting to orders permanently enjoining him from violations of the antifraud and other provisions of the federal securities laws and requiring him to pay $45,777 in disgorgement and prejudgment interest. Marks also consented to the entry of an order barring him from serving as an officer or director of a public company, and an order prohibiting him from practicing before the Commission as an accountant. According to the Commission’s complaint, filed in the Western District of Washington, Marks pushed Cutter’s sales department to avert a revenue shortfall confronting the company in the closing days of the fiscal year ended April 30, 2000. Cutter negotiated deals with three purported distributors under which Cutter would ship them a total of $5.7 million in products. Cutter recognized revenue for the supposed sales, which constituted over 10% of the quarter’s revenue. In reality, the distributors had no obligation or ability to pay for any of the goods unless and until Cutter’s sales force found actual customers to purchase the products. The distributors essentially acted as warehouses, rendering revenue recognition for the shipments improper under generally accepted accounting principles (known as “GAAP”). Marks signed Cutter’s annual Commission filings falsely announcing revenue of $54.6 million for the fourth quarter and $152.5 million for the fiscal year; because these amounts included $5.7 million in bogus revenue on the distributor sales, they overstated Cutter’s true quarterly and annual revenue by 12% and 4%, respectively. By early 2001, when Cutter sales personnel failed to deliver customers for the products, the distributors returned the products to the company. The Commission’s complaint allege that Marks asked Cutter’s then-CFO to divide the product returns among multiple sales divisions on the company’s financial records in order to conceal the magnitude of the returns from the Company’s board of directors and independent auditors. The Commission’s complaint charges Marks with securities fraud (Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder) and causing Cutter to report false financial information to the Commission (Section 13(a) of the Exchange Act and Rules 12b-20 and 13a- 1). The complaint also charges Marks with lying to accountants (Rule 13b2-2 under the Exchange Act), falsifying the company’s books and records (Section 13(b)(5) of the Exchange Act and Rule 13b2-1 thereunder), and causing Cutter’s failure to maintain accurate books and records and internal controls (Sections 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act). [SEC v. Martin Julien Marks, United States District Court for the Western District of Washington, Seattle Division, Civil Action No. 04-CV-2481 Z] (LR-19004; AAER-2154) SEC FILES FRAUD CHARGES AGAINST PERPETRATORS OF REAL ESTATE SCAM On Dec. 8, 2004, the Commission filed a civil action in United States district court in Tyler, Texas against four individuals and a number of entities that carried out a $6 million fraudulent offering of securities. In its complaint, the Commission alleged that the defendants deceived investors, promising to generate investment returns through the development of real estate in Texas, Virginia and South Carolina. In fact, according to the Commission, the defendants used the investors’ money to make ponzi payments to investors and support their own extravagant lifestyles. Also on December 8, U.S. District Judge Michael H. Schneider granted the Commission’s motion for the appointment of a receiver to collect and preserve investors’ assets. On December 13th, at the Commission’s request, the Court conducted a hearing on the Commission’s request for a preliminary injunction against the defendants. Brown, Sherman and Ware consented, without admitting or denying the allegations in the Commission’s complaint, to the entry of the preliminary injunction, which the Court entered. Since Fleder could not be located prior to the hearing, the Court continued the preliminary injunction hearing until February 7, 2005, to allow the Commission additional time to serve him with the papers in the case. The Court further granted the Commission’s motion to enter an order freezing Fleder’s personal assets and entered an agreed order modifying the receivership order and freezing certain assets belonging to Brown and entities he controls. In its action, the Commission charged the following individual defendants: Jack A. Brown, 65, of Tyler, Texas, a former registered representative who allegedly sold the securities; Jules B. Fleder, 64, of Beverly Hills, Calif., the alleged mastermind behind the fraudulent offerings; Bernard Ware, 46, of Los Angeles, Calif., an attorney and allegedly one of Fleder’s business associates; and Roger Sherman, 70, of Las Vegas, Nev. In its complaint, the Commission alleges that, beginning in May 2002, Brown offered investors in the Tyler, Texas area the opportunity to invest in three purported real estate developments – Tyler Real Estate, LLC, Smith Mountain Lake, LLC and Prairie Lake Estates, L.P. According to the complaint, Brown solicited investors using offering documents which, among other things, falsely claimed that: investor monies would be used to develop tracts of real estate in South Carolina, Virginia and Texas; investors would share in the profits realized from sale of the developed land; and specific entities owned the land, and would convey the land to one of the Issuers. According to the complaint, investor funds were used for virtually everything but the development of real estate – including making ponzi payments to investors and purchasing a house and a sailboat for Fleder. The Commission alleges in its complaint that the defendants violated Section 17(a) of the Securities Act of 1933, and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. In addition to seeking the relief described above, the Commission is also seeking orders of permanent injunction, disgorgement plus prejudgment interest, and civil money penalties. The Commission is also seeking disgorgement from numerous relief defendants, who hold title to, or received proceeds from the sale of, assets allegedly acquired with investor funds. [SEC v. Jack A. Brown, Jules Fleder, Roger Sherman, Bernard Ware et al., Civil Action No. 6:04cv537, United States District Court for the Eastern District of Texas, Tyler Division] (LR-19005) SEC OBTAINS FINAL JUDGMENT AGAINST MARK CHAVEZ The Commission announced that, on Nov. 24, 2004, the Honorable James I. Cohn, United States District Judge for the Southern District of Florida, entered a final judgment by consent against Mark J. Chavez in SEC v. John Surgent, et al., Civil Action No. 04-60493 –CIV (S.D. Fla.) (JIC). The judgment enjoins Chavez from violating the antifraud, registration, and penny stock disclosure provisions of the federal securities laws and permanently bars Chavez from participating in any penny stock offerings. Chavez consented to entry of the final judgment without admitting or denying the allegations in the Commission’s complaint. In its complaint, filed on April 16, 2004, the Commission alleged, among other things, that Chavez -- a registered broker at Preferred Securities Group -- engaged in various sales practice abuses in connection with the sale of the stock of Orex Gold Mines Corporation, allowed unregistered brokers to use his name while they solicited investments in Orex, made false and misleading statements about Orex, failed to disclose the actual amount of compensation he and others received from the transactions in Orex, and otherwise engaged in a variety of conduct which operated as a fraud and deceit on investors. See LR-18669 (April 19, 2004). As a result of the conduct described in the complaint, the Commission charged Chavez with violating Sections 5 and 17(a) of the Securities Act of 1933, and Section 10(b) of the Securities Exchange Act of 1934 and Exchange Act Rule 10b-5, and aiding and abetting violations of Section 15(g) of the Exchange Act and Exchange Act Rules 15g-2, 15g-4 and 15g-5. The final judgment permanently enjoins Chavez from violating the foregoing provisions of the federal securities laws and permanently bars him from participating in any penny stock offerings. The final judgment also orders Chavez to pay disgorgement of $242,545.00, plus prejudgment interest thereon, but waives payment of those amounts based on his demonstrated inability to pay. In a related administrative proceeding, Chavez consented to a Commission Order -- without admitting or denying the findings therein -- barring him from association with any broker or dealer pursuant to Section 15(b) of the Exchange Act. [SEC v. John Surgent, et al., Civil Action No. 04-60493 –CIV, S.D. Fla., JIC] (LR- 19006) COURT ENTERS FINAL JUDGMENTS AGAINST HUMPHREY AND LEE DEFENDANTS AGREE TO PAY $100,000 IN PENALTIES On Nov. 16, 2004, the Honorable John D. Bates, U.S. District Judge for the District of Columbia, entered a final judgment of permanent injunction and other relief against defendants Alan E. Humphrey and Richard E. Lee, who have both consented to the entry of the judgments against them, without admitting or denying the allegations in the Commission’s complaint. The final judgment against Alan E. Humphrey, who is currently in Chapter 13 bankruptcy, permanently enjoins him from future violations of the registration, antifraud and lying to auditors provisions of the federal securities laws, permanently bars him from acting as an officer or director of a public company, and orders him to pay a $50,000 civil penalty over two years with interest, subject to the approval of the bankruptcy court. The final judgment against Richard E. Lee permanently enjoins him from future violations of the registration and antifraud provisions of the federal securities laws, and orders him to pay a $50,000 civil penalty over three years with interest. In a prior ruling on Feb. 20, 2003, the U.S. District Court for the District of Columbia issued default judgments against defendant Texas American Group, Inc., permanently enjoining it from violating the registration, antifraud and reporting provisions of the federal securities laws, and against defendant William Grosvenor, permanently enjoining him from violating the antifraud provisions of the federal securities laws. In its complaint, the Commission alleged that in 1995 and 1996, the defendants repeatedly made false statements about the company’s assets and financial condition in filings with the Commission, at investor seminars, and in promotional materials and advertisements. The complaint further alleged that during the same period, Texas American Group issued over 170 million unregistered shares of its common stock in sham offshore transactions. According to the complaint, the defendants claimed that Texas American Group owned the Amarilla Golf and Country Club, purportedly a $148 million resort in the Canary Islands, even though Texas American Group never actually owned Amarilla. The complaint also alleged that Texas American Group falsely claimed to own various other assets, including internet lottery and casino games, a hotel development and management company, and a London pathology testing service. The complaint further alleged that Texas American Group falsely claimed in national advertisements recommending the stock that it had $300 million in assets. In addition, as alleged in the complaint, the defendants issued over 170 million unregistered shares of Texas American Group stock to various offshore persons and entities, for the purported purpose of obtaining real estate and other assets. Notwithstanding the offshore nature of the transactions, the complaint alleged that the issuance of this stock did not qualify for the Regulation S safe harbor from registration because Texas American Group’s actions constituted a scheme to temporarily place the securities offshore in order to evade the registration requirements of the federal securities laws. The complaint alleged that Texas American Group’s scheme to evade the registration requirements of the federal securities laws was evidenced by the fact that: (i) many, if not all, of the transactions for which Texas American Group issued stock were shams; (ii) in many cases the stock was issued to entities that appeared to be controlled by individuals associated with Texas American Group; and (iii) the stock flowed back into the United States almost immediately after the expiration of what was then the 40- day restricted period under Regulation S. The complaint alleged that by their conduct, all of the defendants violated the antifraud provisions of the Securities Exchange Act of 1934, as set forth in Section 10(b) and Rule 10b-5 thereunder. The complaint also alleged that Texas American Group, Humphrey and Grosvenor violated the antifraud provisions of the Securities Act of 1933, as set forth in Section 17(a). The complaint further alleged that Texas American Group, Humphrey and Lee violated the registration provisions of Section 5 of the Securities Act. In addition, the complaint alleged that Humphrey violated Rule 13b2-2 of the Exchange Act for lying to an auditor about the Amarilla transaction and that the company violated Section 13(a) of the Exchange Act and Rules 12b-20, 12b-25, 13a-1, 13a- 11, and 13a-13 in connection with various reporting violations. See LR- 16652, Aug. 14, 2000. [SEC v. Texas American Group, Inc., Alan E. Humphrey, Richard E. Lee, and William Grosvenor, Civil Action No. CV 00- 1955, RCL, D.D.C.] (LR-19007) HOLDING COMPANY ACT RELEASES KEYSPAN CORP. A notice has been issued giving interested persons until January 6, 2005 to request a hearing on a proposal by KeySpan Corp., a registered holding company, to maintain certain guarantees in support of certain of its nonutility subsidiaries after their divestiture. (Rel. 35-27926) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 RUSH ENTERPRISES INC \TX\, 555 IH 35 SOUTH, NEW BRAUNFELS, TX, 78130, 8306265200 - 0 ($9,187,500.00) Equity, (File 333-121355 - Dec. 17) (BR. 02) SB-2 Arch Management Services Inc., #4-2341 WEST BROADWAY, VANCOUVER, A1, V6K 2E6, 604-603-5693 - 2,000,000 ($200,000.00) Equity, (File 333-121356 - Dec. 17) (BR. 09) N-2 MCG CAPITAL CORP, 1100 WILSON BLVD, SUITE 800, ARLINGTON, VA, 22209, 7032477500 - 0 ($410,000,000.00) Equity, (File 333-121358 - Dec. 17) (BR. 22) SB-2 BOULDER CREEK EXPLORATIONS, INC., 1450 SASAMAT ST, VANCOUVER, A1, V6R 4G4, 604-719-8658 - 3,040,000 ($608,000.00) Equity, (File 333-121360 - Dec. 17) (BR. 09) F-3 ALADDIN KNOWLEDGE SYSTEMS LTD, 15 BEIT IVED ST, TEL AVIV ISRAEL, L5, 61110, 9725375795 - 2,990,000 ($76,693,500.00) Equity, (File 333-121361 - Dec. 17) (BR. 03) S-8 USA VIDEO INTERACTIVE CORP, 837 WEST HASTINGS STREET #507, VANCOUVER BRITISH COLUMBIA CANADA V6C 3, 6046851017 - 8,400,000 ($2,226,000.00) Equity, (File 333-121362 - Dec. 17) (BR. 08) S-B KfW, PALMENGARTENSTRASSE, 5 - 9, FRANKFURT AM MAIN, 2M, 60325, 496974310 - 0 ($5,691,000,000.00) Debt Convertible into Equity, (File 333-121363 - Dec. 17) (BR. DN) S-8 NORTHEAST UTILITIES, ONE FEDERAL STREET, BUILDING 111-4, SPRINGFIELD, MA, 01105, 8606655000 - 10,000,000 ($177,600,000.00) Equity, (File 333-121364 - Dec. 17) (BR. 02) S-8 MFA MORTGAGE INVESTMENTS, 350 PARK AVENUE, 21ST FL, NEW YORK, NY, 10022, 2122076400 - 3,300,000 ($18,942,000.00) Equity, (File 333-121365 - Dec. 17) (BR. 08) S-3 MFA MORTGAGE INVESTMENTS, 350 PARK AVENUE, 21ST FL, NEW YORK, NY, 10022, 2122076400 - 9,447,109 ($85,212,923.00) Equity, (File 333-121366 - Dec. 17) (BR. 08) S-8 HARLAND JOHN H CO, 2939 MILLER RD, DECATUR, GA, 30035, 7709819460 - 343,710 ($12,435,428.00) Equity, 10,000,000 ($10,000,000.00) Other, (File 333-121367 - Dec. 17) (BR. 05) S-8 MAYTAG CORP, 403 W 4TH ST N, NEWTON, IA, 50208, 6417927000 - 0 ($12,500,000.00) Other, (File 333-121368 - Dec. 17) (BR. 37) SB-2 VISION BIOGENERGY INC, 241 37TH STREET, ROOM 600, BROOKLYN, NY, 11232, 347-446-9410 - 15,000,000 ($3,750,000.00) Equity, (File 333-121369 - Dec. 17) (BR. 09) S-8 YELLOW ROADWAY CORP, ATTN: FINANCIAL REPORTING MANAGER - A415, 10990 ROE AVENUE, OVERLAND PARK, KS, 66211, 9136966100 - 0 ($52,910,000.00) Equity, (File 333-121370 - Dec. 17) (BR. 05) S-8 PNM RESOURCES INC, ALVARADO SQUARE, NEW MEXICO, ALBUQUERQUE, NM, 87158, 5052412700 - 25,000 ($638,000.00) Equity, 0 ($2,500,000.00) Other, (File 333-121371 - Dec. 17) (BR. 02) SB-2 INTREPID TECHNOLOGY & RESOURCE INC, 656 CEDAR ST, PONDERAY, ID, 83852, 2082633834 - 210,160,589 ($9,141,985.62) Equity, (File 333-121373 - Dec. 17) (BR. 09) S-8 REALITY WIRELESS NETWORKS INC, 7235 NORTH CREEK LOOP, GIG HARBOR, WA, 98335, 253-853-3632 - 37,500,000 ($262,500.00) Equity, (File 333-121374 - Dec. 17) (BR. 03) S-8 OVERLAND STORAGE INC, 4820 OVERLAND AVENUE, SAN DIEGO, CA, 92123, 8585715555 - 0 ($14,776,258.00) Equity, (File 333-121375 - Dec. 17) (BR. 03) S-8 MYKROLIS CORP, 129 CONCORD ROAD, BILLERICA, MA, 01821, 978-436-6680 - 2,225,000 ($29,686,145.32) Other, (File 333-121376 - Dec. 17) (BR. 36) S-8 OPEN TEXT CORP, 185 COLUMBIA ST W, WATERLOO, ONTARIO CANADA, A6, N2L 5Z5, 2,600,000 ($43,992,000.00) Equity, (File 333-121377 - Dec. 17) (BR. 03) S-3 CWHEQ, Inc., 4500 PARK GRANADA, CALABASAS, CA, 91302, (818) 225-3505 - 20,000,000,000 ($20,000,000,000.00) Asset-Backed Securities, (File 333-121378 - Dec. 17) (BR. 05) S-8 LTX CORP, LTX PARK AT UNIVERSITY AVE, WESTWOOD, MA, 02090, 7814611000 - 4,000,000 ($28,160,000.00) Equity, (File 333-121379 - Dec. 17) (BR. 36) S-3 Bay View Deposit CORP, 1840 GATEWAY DRIVE, SAN MATEO, CA, 94404, (605) 312-6810 - 0 ($600,000,000.00) Asset-Backed Securities, (File 333-121380 - Dec. 17) (BR. 05) S-8 KMG America CORP, 6306 MAPLE RIDGE, EXCELSIOR, MN, 55331, (952) 474-8674 - 0 ($17,361,250.00) Equity, (File 333-121381 - Dec. 17) (BR. 01) S-8 STATOIL ASA, FORUSBEEN 50, 011 47 51 99 00 00, STAVANGER NORWAY, Q8, N 4035, 2128948940 - 156,000 ($2,305,680.00) Equity, (File 333-121382 - Dec. 17) (BR. 04) S-3 GENAISSANCE PHARMACEUTICALS INC, FIVE SCIENCE PARK, NEW HAVEN, CT, 06511, 2037731450 - 0 ($12,567,460.00) Equity, (File 333-121384 - Dec. 17) (BR. 01) S-8 LIGHTPATH TECHNOLOGIES INC, 2603 CHALLENGER TECH CT, SUITE 100, ORLANDO, FL, 32826, 4073824003 - 2,000,000 ($820,000.00) Other, (File 333-121385 - Dec. 17) (BR. 36) S-8 MEDAREX INC, 707 STATE ROAD 206, PRINCETON, NJ, 08540, 9087136001 - 0 ($5,475,000.00) Equity, (File 333-121387 - Dec. 17) (BR. 01) S-8 MEDAREX INC, 707 STATE ROAD 206, PRINCETON, NJ, 08540, 9087136001 - 0 ($10,950,000.00) Equity, (File 333-121388 - Dec. 17) (BR. 01) S-8 LIGHTPATH TECHNOLOGIES INC, 2603 CHALLENGER TECH CT, SUITE 100, ORLANDO, FL, 32826, 4073824003 - 450,000 ($1,845,000.00) Other, (File 333-121389 - Dec. 17) (BR. 36) S-4 AMERICAN TOWER CORP /MA/, 116 HUNTINGTON AVE, BOSTON, MA, 02116, 6173757500 - 500,000,000 ($500,000,000.00) Non-Convertible Debt, (File 333-121390 - Dec. 17) (BR. 37) S-4 BLUE RIVER BANCSHARES INC, 29 EAST WASHINGTON STREET, SHELBYVILLE, IN, 46176, 3173927700 - 0 ($20,883,653.00) Equity, (File 333-121392 - Dec. 17) (BR. 07) S-3 POINT THERAPEUTICS INC, 125 SUMMER STREET, BOSTON, MA, 02110, 6179332130 - 0 ($50,000,000.00) Equity, (File 333-121393 - Dec. 17) (BR. 01) S-2 COMMERCEFIRST BANCORP INC, 1804 WEST STREET, SUITE 200, ANNAPOLIS, MD, 21404, 4102806695 - 0 ($9,257,500.00) Equity, (File 333-121394 - Dec. 17) (BR. 07) S-8 TULLYS COFFEE CORP, 3100 AIRPORT WAY SOUTH, SEATTLE, WA, 98134, 2,500,000 ($750,000.00) Equity, (File 333-121395 - Dec. 17) (BR. 05) S-2 COMMERCEFIRST BANCORP INC, 1804 WEST STREET, SUITE 200, ANNAPOLIS, MD, 21404, 4102806695 - 0 ($1,837,500.00) Equity, (File 333-121396 - Dec. 17) (BR. 07) S-8 POPE & TALBOT INC /DE/, 1500 SW FIRST AVE, PORTLAND, OR, 97201, 5032289161 - 0 ($336,800.00) Equity, (File 333-121397 - Dec. 17) (BR. 04) SB-2 TIDELANDS OIL & GAS CORP/WA, 5098918373 - 39,923,177 ($26,748,528.00) Debt Convertible into Equity, (File 333-121398 - Dec. 17) (BR. 04) S-8 APPLIED NEUROSOLUTIONS INC, 50 LAKEVIEW PARKWAY S, STE 111, VERNON HILLS, IL, 60061, 847 573 8000 - 15,849,758 ($3,514,652.66) Equity, (File 333-121399 - Dec. 17) (BR. 01) S-8 KANBAY INTERNATIONAL INC, 6400 SHAFER CT, STE 1000, ROSEMONT, IL, 60018, 8473846100 - 0 ($13,370,000.00) Equity, (File 333-121400 - Dec. 17) (BR. 03) S-B LANDWIRTSCHAFTLICHE RENTENBANK, HOCHSTRASSE 2, FRANKFURT, I8, 60313, 01149692107247 - 0 ($4,000,000,000.00) Non-Convertible Debt, (File 333-121401 - Dec. 17) (BR. DN) S-3 FIRST ADVANTAGE CORP, ONE PROGRESS PLAZA STE 2400, STE 2400, ST PETERSBURG, FL, 33701, 7272143411 - 0 ($41,540,000.00) Equity, (File 333-121402 - Dec. 17) (BR. 08) SB-2 FedFirst Financial CORP, DONNER AT SIXTH STREET, MONESSEN, PA, 15062, (724) 684-6800 - 0 ($29,756,250.00) Equity, (File 333-121405 - Dec. 17) (BR. ) S-3 CRYOLIFE INC, 1655 ROBERTS BOULEVARD N W, STE 142, KENNESAW, GA, 30144, 7704193355 - 0 ($50,000,000.00) Equity, (File 333-121406 - Dec. 17) (BR. 01) S-1 Lazard Ltd, CLARENDON HOUSE, 2 CHURCH STREET, HAMILTON, D0, HM II, (441) 295-1422 - 0 ($850,000,000.00) Equity, (File 333-121407 - Dec. 17) (BR. ) S-8 VERILINK CORP, 256-327-2001 - 500,000 ($1,560,000.00) Equity, (File 333-121408 - Dec. 17) (BR. 37) S-8 UNITY BANCORP INC /DE/, 64 OLD HIGHWAY 22, CLINTON, NJ, 08809, 9087307630 - 0 ($1,211,000.00) Equity, (File 333-121409 - Dec. 17) (BR. 07) S-4 US ONCOLOGY INC, 16825 NORTHCHASE DR, STE 1300, HOUSTON, TX, 77060, 2818732674 - 0 ($575,000,000.00) Other, (File 333-121410 - Dec. 17) (BR. 01) SB-2 OC Financial Inc, 6033 PERIMETER DRIVE, DUBLIN, OH, 43017, (800) 687-6228 - 793,500 ($7,935,000.00) Equity, (File 333-121411 - Dec. 17) (BR. ) S-3 XM SATELLITE RADIO HOLDINGS INC, 1500 ECKINGTON PL NE, WASHINGTON, DC, 20002, 2023804000 - 0 ($37,863,669.00) Equity, (File 333-121415 - Dec. 17) (BR. 37) S-4 V I TECHNOLOGIES INC, 134 COOLIDGE AVE, WATERTOWN, MA, 02472, 5167527314 - 227,500,000 ($17,681.00) Equity, (File 333-121416 - Dec. 17) (BR. 01) S-3 XM SATELLITE RADIO HOLDINGS INC, 1500 ECKINGTON PL NE, WASHINGTON, DC, 20002, 2023804000 - 0 ($300,000,000.00) Debt Convertible into Equity, (File 333-121417 - Dec. 17) (BR. 37) S-8 FEDEX CORP, 942 SOUTH SHADY GROVE ROAD, MEMPHIS, TN, 38120-, 9018187500 - 0 ($193,080,000.00) Equity, (File 333-121418 - Dec. 17) (BR. 05) S-8 CHECKERS DRIVE IN RESTAURANTS INC /DE, 4300 WEST CYPRESS STREET, SUITE 600, TAMPA, FL, 33607, 8132837000 - 0 ($7,188,500.00) Equity, (File 333-121419 - Dec. 17) (BR. 05) S-8 CITRIX SYSTEMS INC, 851 WEST CYPRESS CREEK ROAD, FORT LAUDERDALE, FL, 33309, 9542673000 - 51,546 ($199,193.00) Equity, (File 333-121420 - Dec. 17) (BR. 03) S-1 Rockville Financial Inc., 25 PARK STREET, ROCKVILLE, CT, 06066, 860-291-3600 - 10,057,612 ($100,576,120.00) Equity, (File 333-121421 - Dec. 17) (BR. ) N-2 Fiduciary/Claymore Equity Premium Income Fund, 2455 CORPORATE WEST DRIVE, LISLE, IL, 60532, 630-505-3700 - 50,000 ($1,000,000.00) Equity, (File 333-121422 - Dec. 17) (BR. ) S-4 PanAmSat Holding CORP, 20 WESTPORT ROAD, WILTON, CT, 06879, 2032108000 - 0 ($416,000,000.00) Other, (File 333-121423 - Dec. 17) (BR. ) S-8 AEOLUS PHARMACEUTICALS, INC., PO BOX 14287, RTP, NC, 27709-4287, 9195588688 - 2,000,000 ($2,130,000.00) Equity, (File 333-121424 - Dec. 17) (BR. 01) S-8 AEOLUS PHARMACEUTICALS, INC., PO BOX 14287, RTP, NC, 27709-4287, 9195588688 - 148,205 ($157,838.33) Equity, (File 333-121425 - Dec. 17) (BR. 01) S-3 SOUTHWEST WATER CO, 225 N BARRANCA AVE, STE 200, WEST COVINA, CA, 91791-1605, 6269151551 - 0 ($6,540,000.00) Equity, (File 333-121426 - Dec. 17) (BR. 02) S-8 PRIMUS GUARANTY LTD, C/O PRIMUS ASSET MANAGEMENT INC, 360 MADISON AVE 23RD FL, NEW YORK, NY, 10017, 2126972227 - 0 ($120,839,227.00) Equity, (File 333-121427 - Dec. 17) (BR. 07) S-3 ANIXTER INTERNATIONAL INC, 2301 PATRIOT BLVD, GLENVIEW, IL, 60025, 2245218204 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-121428 - Dec. 17) (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 24/7 REAL MEDIA INC DE 5.02 12/13/04 3COM CORP DE 2.02,7.01,9.01 12/16/04 5 G WIRELESS COMMUNICATIONS INC NV 3.02,9.01 12/13/04 ABERDENE MINES LTD 7.01,9.01 12/17/04 Abington Community Bancorp, Inc. PA 8.01,9.01 12/16/04 ABLEAUCTIONS COM INC FL 7.01,9.01 12/17/04 ACACIA RESEARCH CORP DE 7.01 12/16/04 ACE SEC CORP WELLS FARGO FINANCIAL AU DE 8.01,9.01 12/15/04 ACTUANT CORP WI 2.02,9.01 12/16/04 ACTUANT CORP WI 8.01,9.01 12/17/04 Advance Nanotech, Inc. CO 1.01 12/17/04 ADVANCED MEDICAL OPTICS INC DE 1.01,8.01 12/14/04 ADVANCED TECHNOLOGY INDUSTRIES INC DE 1.01,1.02,2.01,3.02,5.02,5.03 12/13/04 ADVANCIS PHARMACEUTICAL CORP 1.01,9.01 12/17/04 ADVO INC DE 1.01,9.01 12/13/04 AEROGEN INC DE 5.02,9.01 12/16/04 AFC ENTERPRISES INC MN 2.02,9.01 12/15/04 AFTERMARKET TECHNOLOGY CORP DE 7.01,8.01,9.01 12/15/04 ALLEGHENY ENERGY INC MD 2.01,9.01 12/16/04 ALLEGHENY ENERGY SUPPLY CO LLC 2.01,9.01 12/16/04 ALTRIA GROUP INC VA 5.02,5.03,9.01 12/15/04 AMCON DISTRIBUTING CO DE 1.01,2.03 12/14/04 AMDL INC DE 3.02,7.01,9.01 12/16/04 AMERICAN EXPRESS CO NY 8.01 12/16/04 AMERICAN EXPRESS CO NY 2.05 12/17/04 AMERICAN FINANCIAL REALTY TRUST 7.01 12/17/04 AMERICAN HOME MORTGAGE SECURITIES LLC DE 8.01,9.01 12/17/04 AMERICAN HOME MORTGAGE SECURITIES LLC DE 8.01,9.01 12/17/04 AMERICAN PHARMACEUTICAL PARTNERS INC DE 5.02 12/16/04 AMERICAN SOUTHWEST HOLDINGS INC DE 2.01,3.02,9.01 12/15/04 AMERICAN TECHNOLOGY CORP /DE/ DE 1.01,3.02,9.01 12/13/04 AMERICAN VANTAGE COMPANIES NV 1.01,9.01 12/13/04 AMERITRADE HOLDING CORP DE 4.02,9.01 12/08/04 AMEND ANALYTICAL SURVEYS INC CO 5.02,8.01,9.01 12/17/04 ANCHOR GLASS CONTAINER CORP /NEW DE 8.01 12/13/04 ANIMAS CORP DE 1.01 12/16/04 APEX SILVER MINES LTD 1.01,2.03,3.02,9.01 12/14/04 ARES CAPITAL CORP MD 7.01,9.01 12/17/04 ARKANSAS BEST CORP /DE/ DE 5.02,9.01 12/16/04 ASANTE TECHNOLOGIES INC DE 5.02,9.01 12/06/04 ASCENDANT SOLUTIONS INC DE 4.01 12/14/04 ASSET BACKED PASS THRU CERTS SERIES 2 DE 8.01,9.01 12/15/04 ASSURANT INC 1.01,9.01 12/17/04 ASSURED GUARANTY LTD 1.01 12/15/04 ASV INC /MN/ MN 9.01 10/01/04 AMEND AUDIOVOX CORP DE 8.01 12/17/04 BADGER PAPER MILLS INC WI 3.01,5.02 12/14/04 BAKER HUGHES INC DE 1.01,7.01,8.01 12/17/04 BALLY TOTAL FITNESS HOLDING CORP DE 5.02,9.01 12/16/04 Banc of America Commercial Mortgage P DE 8.01,9.01 12/17/04 BANK OF THE OZARKS INC AR 1.01,9.01 12/14/04 BARRIER THERAPEUTICS INC DE 7.01,9.01 12/16/04 BEACON ROOFING SUPPLY INC 2.02,9.01 12/17/04 BEHRINGER HARVARD SHORT TERM OPPORTUN TX 9.01 12/15/04 AMEND BELLSOUTH CORP GA 8.01,9.01 12/16/04 BERKSHIRE HATHAWAY INC DE 5.02 12/14/04 BERKSHIRE HILLS BANCORP INC 7.01,9.01 12/17/04 BERKSHIRE HILLS BANCORP INC 1.01,9.01 12/17/04 BG Financial Group, Inc. TN 5.02 12/17/04 BH RE LLC NV 1.01 12/10/04 BIDVILLE INC NV 8.01,9.01 12/16/04 BLACK & DECKER CORP MD 2.01,9.01 12/17/04 AMEND BLACK HILLS CORP /SD/ SD 5.02,9.01 12/16/04 BLACK WARRIOR WIRELINE CORP DE 8.01,9.01 12/17/04 BLUE VALLEY BAN CORP KS 2.02,7.01,9.01 12/17/04 BMB MUNAI INC DE 1.01,7.01,9.01 12/14/04 BRANDYWINE OPERATING PARTNERSHIP LP / DE 1.02,2.03 12/16/04 BRANDYWINE REALTY TRUST MD 1.02,2.03 12/16/04 BRIDGFORD FOODS CORP CA 4.01,9.01 12/13/04 BROADWING CORP DE 5.05 12/13/04 BROCADE COMMUNICATIONS SYSTEMS INC DE 1.01 12/15/04 BUCA INC /MN MN 1.02 12/13/04 BUTLER INTERNATIONAL INC /MD/ MD 5.03,9.01 12/13/04 CAESARS ENTERTAINMENT INC DE 8.01,9.01 12/17/04 CalAmp Corp. DE 1.01,5.02,9.01 12/13/04 CalAmp Corp. DE 1.01,5.02 12/13/04 CALIFORNIA CLEAN AIR INC DE 1.01,8.01,9.01 12/13/04 CALLWAVE INC 8.01,9.01 12/17/04 CAPITAL AUTO RECEIVABLES INC DE 9.01 12/09/04 CARMAX INC VA 9.01 12/17/04 CASCADE BANCORP OR 7.01,9.01 12/16/04 CDF FINANCING LLC DE 9.01 11/30/04 CDF FLOORPLAN RECEIVABLES LP DE 9.01 11/30/04 CECO ENVIRONMENTAL CORP NY 5.02 12/13/04 CENTENE CORP 5.03,9.01 12/15/04 CENTRAL FEDERAL CORP DE 5.02,8.01,9.01 12/17/04 CEPHALON INC DE 1.01,9.01 12/15/04 CH ENERGY GROUP INC NY 5.02,9.01 12/17/04 CHINA ENERGY SAVINGS TECHNOLOGY, INC. NV 5.02,9.01 12/08/04 AMEND CHINA FUND INC MD 7.01 11/01/04 CHINA NETTV HOLDINGS INC NV 5.01 12/16/04 CHS INC MN 8.01 12/17/04 CINEMA RIDE INC DE 3.02,9.01 12/07/04 CIRCUIT CITY STORES INC VA 2.02,9.01 11/30/04 CIRRUS LOGIC INC DE 2.02,2.05 12/17/04 CITADEL SECURITY SOFTWARE INC DE 7.01,9.01 12/17/04 CITICORP MORTGAGE SECURITIES INC DE 8.01 12/16/04 CITIZENS COMMUNICATIONS CO DE 5.02 12/17/04 CIVITAS BANKGROUP INC TN 1.01,2.03,8.01,9.01 12/13/04 CLAIBORNE LIZ INC DE 2.05,8.01,9.01 12/14/04 CLEAR CHANNEL COMMUNICATIONS INC TX 8.01,9.01 12/13/04 CNL INCOME PROPERTIES INC MD 1.01,2.01,2.03,8.01,9.01 12/16/04 Cobalis Corp NV 5.02 12/13/04 COCA COLA ENTERPRISES INC DE 1.02,8.01,9.01 12/13/04 COCA COLA ENTERPRISES INC DE 5.02,5.03,9.01 12/14/04 COCA COLA ENTERPRISES INC DE 5.02,5.03,9.01 12/14/04 COGNIZANT TECHNOLOGY SOLUTIONS CORP 1.01,9.01 12/17/04 COHESANT TECHNOLOGIES INC DE 2.02,9.01 12/16/04 COLLEGIATE FUNDING SERVICES INC DE 5.02,9.01 12/17/04 COLUMBIA BANCORP MD 5.02,9.01 12/13/04 COMMUNITY HEALTH SYSTEMS INC DE 1.01,2.03,5.02,9.01 12/13/04 COMMUNITY SHORES BANK CORP MI 1.01,2.03,9.01 12/17/04 COMMUNITY VALLEY BANCORP CA 8.01,9.01 12/17/04 CONGOLEUM CORP DE 2.03 12/14/04 COOPER COMPANIES INC DE 1.01,9.01 12/13/04 Copano Energy, L.L.C. DE 2.02,9.01 09/30/04 COPYTELE INC DE 8.01 12/17/04 CORNERSTONE BANCORP INC CT 8.01,9.01 12/15/04 COVANTA ENERGY CORP DE 1.01,9.01 12/15/04 CPI CORP DE 2.02 12/16/04 CRT PROPERTIES INC FL 1.01,7.01,9.01 12/15/04 CRYO CELL INTERNATIONAL INC DE 5.02 12/17/04 CSFB ADJUSTABLE RATE MORTGAGE TRUST 2 DE 8.01,9.01 11/29/04 CSG SYSTEMS INTERNATIONAL INC DE 5.02,9.01 12/17/04 CV THERAPEUTICS INC DE 5.02 12/14/04 CWABS INC DE 8.01,9.01 12/15/04 CWABS INC DE 8.01,9.01 12/16/04 CWALT INC 8.01,9.01 07/28/04 CYBERSOURCE CORP DE 1.01 12/13/04 CYGNUS INC /DE/ DE 1.01,9.01 12/16/04 DANA CORP VA 1.01,9.01 12/14/04 DANA CORP VA 5.02 12/13/04 DANIELSON HOLDING CORP DE 1.01,9.01 12/15/04 DARDEN RESTAURANTS INC FL 2.02,4.02,9.01 12/15/04 DATIGEN COM INC UT 1.01,2.03,9.01 12/15/04 DEFENSE INDUSTRIES INTERNATIONAL INC NV 8.01 12/17/04 DEL MONTE FOODS CO DE 1.02 12/16/04 DELPHI CORP DE 8.01 12/13/04 DEUTSCHE RECREATIONAL ASSET FUNDING C NV 8.01,9.01 12/15/04 DEVELOPERS DIVERSIFIED REALTY CORP OH 8.01,9.01 12/15/04 DIGITAL LIGHTWAVE INC DE 8.01,9.01 12/17/04 DISCOVERY LABORATORIES INC /DE/ DE 7.01,9.01 12/13/04 DISTRIBUTION FINANCIAL SERVICES FLOOR NY 9.01 11/30/04 DISTRIBUTION FINANCIAL SERVICES FLOOR NY 9.01 11/30/04 DIXON TICONDEROGA CO DE 1.01,9.01 12/17/04 DND TECHNOLOGIES INC NV 8.01,9.01 12/17/04 DONNKENNY INC DE 8.01,9.01 12/15/04 DRAGON PHARMACEUTICALS INC FL 8.01,9.01 12/17/04 DRUCKER INC DE 9.01 02/11/04 AMEND DTE ENERGY CO MI 7.01,9.01 12/17/04 EARTHLINK INC DE 1.01,9.01 12/13/04 EBAY INC DE 8.01,9.01 12/16/04 ECOLAB INC DE 1.01 12/15/04 EDGEWATER TECHNOLOGY INC/DE/ DE 9.01 10/04/04 AMEND EMS TECHNOLOGIES INC GA 2.03 12/13/04 ENTERPRISE FINANCIAL SERVICES CORP DE 8.01 12/16/04 ENTRADA NETWORKS INC DE 2.02,9.01 10/31/04 ENTREE GOLD INC B0 7.01,9.01 12/17/04 ERIE FAMILY LIFE INSURANCE CO PA 5.02 12/17/04 ERIE FAMILY LIFE INSURANCE CO PA 5.02 12/17/04 ESTEE LAUDER COMPANIES INC DE 1.01,9.01 12/13/04 EUROWEB INTERNATIONAL CORP DE 1.01,2.01,9.01 12/17/04 EXPLORATION CO OF DELAWARE INC DE 1.01,1.02,7.01,9.01 12/15/04 FAIR ISAAC CORP DE 4.01,9.01 11/14/04 AMEND FALCON PRODUCTS INC /DE/ DE 8.01,9.01 12/15/04 FAMILY DOLLAR STORES INC DE 2.02,9.01 12/17/04 FARMER BROTHERS CO CA 8.01 06/30/04 FIDELITY NATIONAL FINANCIAL INC /DE/ DE 8.01,9.01 12/14/04 FINANCIAL ASSET SECURITIES CORP DE 9.01 12/15/04 FINANCIAL ASSET SECURITIES CORP DE 8.01,9.01 12/17/04 FINANCIAL ASSET SECURITIES CORP DE 8.01,9.01 12/17/04 FINANCIAL SECURITY ASSURANCE HOLDINGS NY 1.01,9.01 12/17/04 FINDWHAT COM INC NV 5.02,9.01 10/14/04 FIRST COMMUNITY BANCORP /CA/ CA 2.03 12/13/04 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 12/17/04 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 12/17/04 FIRST HORIZON PHARMACEUTICAL CORP DE 1.01,9.01 12/10/04 FIRST INDIANA CORP IN 8.01,9.01 12/17/04 FIRST LITCHFIELD FINANCIAL CORP DE 8.01,9.01 12/17/04 FIRST MERCHANTS CORP IN 5.02,5.03,9.01 12/14/04 FIRST REGIONAL BANCORP CA 8.01,9.01 12/15/04 FLEETWOOD ENTERPRISES INC/DE/ DE 8.01,9.01 12/16/04 FLEETWOOD ENTERPRISES INC/DE/ DE 8.01,9.01 12/13/04 FLEXSTEEL INDUSTRIES INC MN 8.01 12/16/04 FLEXTRONICS INTERNATIONAL LTD 5.02 12/14/04 FNB BANCORP/CA/ 1.01,9.01 12/13/04 FOCUS ENHANCEMENTS INC DE 2.03 12/14/04 GALTECH SEMICONDUCTOR MATERIALS CO UT 8.01 12/16/04 GANNETT CO INC /DE/ DE 1.01,1.03,2.03 12/13/04 GATEWAY INC DE 3.02,8.01,9.01 12/16/04 GE Capital Credit Card Master Note Tr DE 8.01,9.01 12/15/04 GENCORP INC OH 5.02,9.01 12/14/04 GENERAL MILLS INC DE 1.01,5.02,9.01 12/13/04 GENERAL MOTORS CORP DE 8.01 12/17/04 GLOBAL ENVIRONMENTAL ENERGY COPORATIO C5 8.01,9.01 12/10/04 GLOBE BANCORP INC LA 3.01,9.01 12/17/04 GMACM Mortgage Loan Trust 2004-GH1 DE 8.01,9.01 12/14/04 GREAT WEST LIFE & ANNUITY INSURANCE C CO 7.01,9.01 12/16/04 GREATER ATLANTIC FINANCIAL CORP DE 8.01,9.01 12/17/04 GREENE COUNTY BANCSHARES INC TN 1.01,9.01 12/13/04 GS MORTGAGE SECURITIES CORP DE 8.01 12/17/04 GSI LUMONICS INC A3 7.01,9.01 12/16/04 GTC TELECOM CORP NV 1.02 12/14/04 GWL&A FINANCIAL INC DE 7.01,9.01 12/16/04 HARKEN ENERGY CORP DE 7.01,9.01 12/17/04 HARLEY DAVIDSON MOTORCYCLE TRUST 2004 NV 8.01,9.01 12/15/04 Harley-Davidson Motorcycle Trust 2004 NV 8.01,9.01 12/15/04 Harley-Davidson Motorcycle Trust 2004 NV 8.01,9.01 12/15/04 HARLEYSVILLE NATIONAL CORP PA 8.01,9.01 12/17/04 HARRAHS ENTERTAINMENT INC DE 1.01,9.01 12/17/04 HARRAHS ENTERTAINMENT INC DE 8.01,9.01 12/17/04 HARSCO CORP DE 1.01 12/16/04 HEALTH MANAGEMENT ASSOCIATES INC DE 8.01,9.01 12/16/04 HERCULES INC DE 8.01 12/17/04 HOLLINGER INTERNATIONAL INC DE 8.01,9.01 12/15/04 HORIZON OFFSHORE INC DE 5.02,8.01,9.01 12/16/04 HUDSON CITY BANCORP INC DE 5.02,8.01,9.01 12/16/04 HYTHIAM INC DE 3.02 12/15/04 IA GLOBAL INC DE 1.01,2.02,4.01,5.05,9.01 12/14/04 ICBS INTERNATIONAL CORP. FL 4.01 12/16/04 ICO INC TX 2.02,9.01 12/16/04 INDEVUS PHARMACEUTICALS INC DE 5.02,9.01 12/07/04 INDYMAC MBS INC 9.01 12/17/04 INERGY L P DE 8.01,9.01 12/16/04 INFOCROSSING INC DE 2.01,9.01 10/01/04 AMEND INFONOW CORP / DE 1.01 12/13/04 INLAND WESTERN RETAIL REAL ESTATE TRU MD 2.01,9.01 12/16/04 INTEGRATED ELECTRICAL SERVICES INC DE 2.02,7.01,9.01 12/14/04 INTELIDATA TECHNOLOGIES CORP DE 3.01 12/14/04 INTERMAGNETICS GENERAL CORP NY 9.01 12/15/04 AMEND INTERMET CORP GA 2.05,9.01 12/15/04 INTERNATIONAL SHIPPING ENTERPRISES, I DE 8.01,9.01 12/16/04 INTERVOICE INC TX 8.01,9.01 12/16/04 INVESTMENT TECHNOLOGY GROUP INC DE 1.01,9.01 12/16/04 INVESTMENT TECHNOLOGY GROUP INC DE 7.01,9.01 12/16/04 IOWA TELECOMMUNICATIONS SERVICES INC IA 7.01 12/17/04 IRWIN FINANCIAL CORP IN 1.01 12/17/04 IWT TESORO CORP NV 1.01 12/10/04 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 12/17/04 JACK IN THE BOX INC /NEW/ DE 2.02,4.02,9.01 12/16/04 KEYSTONE CONSOLIDATED INDUSTRIES INC DE 7.01,9.01 12/17/04 KFX INC DE 1.01,9.01 12/10/04 KITTY HAWK INC DE 1.01,9.01 12/13/04 KNIGHT RIDDER INC FL 1.01,2.03,9.01 12/17/04 KNIGHT TRADING GROUP INC DE 1.01,9.01 12/16/04 KNIGHT TRANSPORTATION INC AZ 3.01,7.01,9.01 12/16/04 KOPIN CORP DE 5.03,9.01 12/10/04 LABOR READY INC WA 5.02 12/14/04 AMEND LAIDLAW INTERNATIONAL INC DE 1.01,9.01 12/17/04 LANBO FINANCIAL GROUP, INC. NV 1.02,9.01 11/04/04 LARREA BIOSCIENCES CORP NV 5.01,5.02 10/18/04 AMEND LATTICE SEMICONDUCTOR CORP DE 7.01,9.01 12/16/04 LB-UBS Commercial Mortgage Trust 2004 1.01,9.01 11/03/04 AMEND LB-UBS Commercial Mortgage Trust 2004 1.01,9.01 12/02/04 LEESPORT FINANCIAL CORP PA 9.01 10/01/04 AMEND LEVI STRAUSS & CO DE 8.01,9.01 12/16/04 LEVI STRAUSS & CO DE 8.01,9.01 12/16/04 LEVI STRAUSS & CO DE 1.01,9.01 12/16/04 LIGHTBRIDGE INC DE 2.05,9.01 12/16/04 LIQUIDMETAL TECHNOLOGIES INC 5.02 12/17/04 LOCATEPLUS HOLDINGS CORP 4.01,9.01 12/13/04 LOGAN COUNTY BANCSHARES INC WV 8.01,9.01 12/14/04 LOGIC DEVICES INC CA 2.02,9.01 12/16/04 LTV CORP DE 8.01,9.01 12/17/04 LYONDELL CHEMICAL CO DE 1.01,2.03,9.01 12/16/04 MAGELLAN HEALTH SERVICES INC DE 5.02,9.01 12/14/04 MAPICS INC GA 5.02,9.01 12/15/04 MARCUS CORP WI 2.02,9.01 12/16/04 MARSHALL & ILSLEY CORP/WI/ WI 1.01,9.01 12/15/04 MAVERICK OIL & GAS, INC. 4.01,9.01 12/13/04 MAVERICK OIL & GAS, INC. 8.01 07/28/04 AMEND MCI INC DE 8.01 12/17/04 MCLEODUSA INC DE 8.01,9.01 12/17/04 MEDICIS PHARMACEUTICAL CORP DE 8.01 12/17/04 MEDIWARE INFORMATION SYSTEMS INC NY 1.01 12/13/04 MERGE TECHNOLOGIES INC WI 8.01 12/16/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 12/15/04 Merrill Lynch Mortgage Trust 2004-BPC DE 9.01 12/13/04 MERRILL MERCHANTS BANCSHARES INC ME 7.01,9.01 12/17/04 METRO-GOLDWYN-MAYER INC DE 7.01,9.01 12/17/04 MFA MORTGAGE INVESTMENTS MD 2.02,7.01,9.01 12/17/04 MIAD SYSTEMS LTD A6 4.01,9.01 12/16/04 MILLENNIUM BIOTECHNOLOGIES GROUP INC DE 5.02 12/14/04 MILLENNIUM CELL INC DE 3.01,9.01 12/14/04 MOBILEPRO CORP DE 9.01 10/15/04 AMEND Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 11/30/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 12/02/04 MS STRUCTURED SATURNS SERIES 2005-1 DE 9.01 12/15/04 MUELLER INDUSTRIES INC DE 1.01,9.01 12/14/04 NAAC Alternative Loan Trust, Series 2 DE 2.01,9.01 11/29/04 NABORS INDUSTRIES LTD D0 1.01,2.03,3.02 12/13/04 NANOSCIENCE TECHNOLOGIES INC NV 1.01,3.02,9.01 12/14/04 NCR CORP MD 1.01,9.01 12/13/04 NCRIC GROUP INC DC 7.01 12/16/04 NEOFORMA INC DE 1.01,9.01 12/13/04 NETSOL TECHNOLOGIES INC NV 2.02 12/17/04 New Century Mortgage Securities LLC 8.01,9.01 12/15/04 New Century Mortgage Securities LLC 8.01,9.01 12/15/04 NEW JERSEY MINING CO ID 1.01,9.01 12/17/04 NEW YORK MORTGAGE TRUST INC MD 8.01,9.01 12/16/04 NEWELL RUBBERMAID INC DE 5.02 12/14/04 NEXTEL COMMUNICATIONS INC DE 1.01,9.01 12/15/04 NICOR INC IL 1.01,9.01 12/17/04 NIKU CORP DE 1.01,9.01 12/17/04 NOVADEL PHARMA INC DE 2.02,9.01 12/15/04 NS GROUP INC KY 7.01,9.01 12/06/04 NTS PROPERTIES III GA 8.01,9.01 12/17/04 NTS PROPERTIES IV KY 8.01,9.01 12/17/04 NTS PROPERTIES V MD 8.01,9.01 12/17/04 NTS PROPERTIES VI MD 8.01,9.01 12/17/04 NTS PROPERTIES VII FL 8.01,9.01 12/17/04 NTS REALTY HOLDINGS LP DE 8.01,9.01 12/17/04 NUVASIVE INC DE 5.02,9.01 12/15/04 O A K FINANCIAL CORP MI 7.01,9.01 12/17/04 OFFICEMAX INC DE 1.01,1.02,2.03,8.01,9.01 12/13/04 OMEGA FINANCIAL CORP /PA/ PA 9.01 10/01/04 AMEND OPINION RESEARCH CORP DE 8.01 12/14/04 ORBIT INTERNATIONAL CORP DE 1.01 12/13/04 OREGON STEEL MILLS INC DE 8.01,9.01 12/14/04 OVERSTOCK COM INC UT 1.02 12/15/04 P&F INDUSTRIES INC DE 1.01,2.01,9.01 12/14/04 PACIFIC ENTERPRISES INC CA 8.01 12/16/04 PACIFIC FINANCIAL CORP WA 8.01 12/17/04 PACIFICNET INC DE 3.02 12/16/04 PALMONE INC DE 1.01,5.02,9.01 12/13/04 PANHANDLE ROYALTY CO OK 9.01 12/13/04 PAPA JOHNS INTERNATIONAL INC DE 8.01,9.01 12/15/04 PAR TECHNOLOGY CORP DE 2.01,9.01 10/01/04 AMEND PAREXEL INTERNATIONAL CORP MA 1.01,9.01 12/13/04 PAVILION BANCORP INC 7.01,9.01 12/17/04 PEABODY ENERGY CORP DE 8.01 12/15/04 PENN OCTANE CORP DE 2.02,9.01 12/16/04 PEOPLES HOLDING CO MS 7.01,9.01 12/17/04 PEPCO HOLDINGS INC DE 1.01,2.03,8.01,9.01 12/14/04 PEPSIAMERICAS INC/IL/ DE 1.01,9.01 12/15/04 PETSMART INC DE 5.02 12/14/04 PFIZER INC DE 8.01 10/15/04 PHARMOS CORP NV 8.01,9.01 12/15/04 PITNEY BOWES INC /DE/ DE 8.01,9.01 12/17/04 PITNEY BOWES INC /DE/ DE 8.01,9.01 12/17/04 PLATO LEARNING INC DE 1.01,1.02,9.01 12/13/04 PMC SIERRA INC DE 2.04,9.01 12/17/04 PMC SIERRA INC DE 5.03 12/16/04 PNM RESOURCES INC NM 7.01 11/30/04 POCKETSPEC TECHNOLOGIES INC CO 1.01,9.01 12/17/04 POLYMEDICA CORP MA 1.01,9.01 12/13/04 POLYMER GROUP INC DE 1.01,9.01 12/15/04 Polypore, Inc. DE 8.01,9.01 12/17/04 POWELL INDUSTRIES INC NV 2.02,9.01 10/31/04 PPL CORP PA 1.01,9.01 12/16/04 PRIVATEBANCORP INC DE 7.01 12/17/04 PRIVATEBANCORP INC DE 7.01 12/17/04 AMEND PROCESS TECHNOLOGY SYSTEMS INC NV 4.01,9.01 12/10/04 AMEND PROQUEST CO DE 1.01,7.01,9.01 12/14/04 Protective Life Secured Trust 2004-30 DE 1.03,2.01,8.01,9.01 12/15/04 Protective Life Secured Trust 2004-31 DE 1.03,2.01,8.01,9.01 12/15/04 Protective Life Secured Trust 2004-33 DE 1.03,2.01,8.01,9.01 12/10/04 Protective Life Secured Trust 2004-35 TN 1.03,2.01,8.01,9.01 12/10/04 Protective Life Secured Trust 2004-37 DE 1.03,2.01,8.01,9.01 12/10/04 Protective Life Secured Trust 2004-38 DE 1.03,2.01,8.01,9.01 12/10/04 Protective Life Secured Trust 2004-40 DE 1.03,2.01,8.01,9.01 12/10/04 Protective Life Secured Trust 2004-41 DE 1.03,2.01,8.01,9.01 12/10/04 Protective Life Secured Trust 2004-43 DE 1.03,2.01,8.01,9.01 12/10/04 Protective Life Secured Trust 2004-45 TN 1.03,2.01,8.01,9.01 12/10/04 Protective Life Secured Trust 2004-47 TN 1.03,2.01,8.01,9.01 12/10/04 Protective Life Secured Trust 2004-49 TN 1.03,2.01,8.01,9.01 12/10/04 Protective Life Secured Trust 2004-C DE 1.03,2.01,8.01,9.01 12/15/04 PROTON LABORATORIES INC WA 5.02,7.01 12/13/04 PROTON LABORATORIES INC WA 5.02,7.01 12/13/04 PSB Holdings, Inc. 8.01,9.01 12/15/04 PUBLIC SERVICE CO OF NEW MEXICO NM 7.01 11/30/04 PURE CYCLE CORP DE 4.01 12/17/04 QUAKER FABRIC CORP /DE/ DE 1.01,9.01 12/16/04 QUEST DIAGNOSTICS INC DE 1.01,5.02,9.01 12/13/04 QUIGLEY CORP NV 9.01 10/01/04 AMEND QWEST COMMUNICATIONS INTERNATIONAL IN DE 1.01,9.01 12/16/04 RADIOSHACK CORP DE 5.02 12/17/04 RAYMOND JAMES FINANCIAL INC FL 7.01 11/30/04 RCN CORP /DE/ DE 4.01 12/17/04 AMEND REGENERON PHARMACEUTICALS INC NY 8.01 12/17/04 RESIDENTIAL ASSET SECURITIES CORP DE 8.01,9.01 12/17/04 RESOURCE AMERICA INC DE 5.02 12/16/04 RF MONOLITHICS INC /DE/ DE 3.03,9.01 12/17/04 RICHARDSON ELECTRONICS LTD/DE DE 7.01 12/16/04 RICHARDSON ELECTRONICS LTD/DE DE 8.01 12/17/04 ROCKY SHOES & BOOTS INC OH 1.01,9.01 12/13/04 ROSS STORES INC DE 1.01 12/13/04 RYDER SYSTEM INC FL 8.01 12/17/04 SANMINA-SCI CORP DE 2.02,9.01 12/17/04 SBS TECHNOLOGIES INC NM 7.01,9.01 12/17/04 SCBT FINANCIAL CORP SC 1.01,8.01,9.01 12/16/04 SCOTTS COMPANY OH 4.01,9.01 12/02/04 AMEND SECURITY CAPITAL CORP/DE/ DE 2.05,9.01 12/13/04 SEDONA CORP PA 7.01,9.01 12/17/04 SEMPRA ENERGY CA 2.03,8.01 12/16/04 SERACARE LIFE SCIENCES INC 1.01,9.01 12/14/04 SEROLOGICALS CORP DE 1.01,7.01,9.01 12/15/04 SHANNON INTERNATIONAL RESOURCES INC NV 3.02,9.01 12/17/04 SHURGARD STORAGE CENTERS INC WA 8.01,9.01 12/16/04 SIRICOMM INC DE 8.01,9.01 12/16/04 SKYLINE CORP IN 2.02,9.01 12/17/04 SLC STUDENT LOAN RECEIVABLES I INC DE 8.01,9.01 11/30/04 SLM CORP DE 8.01,9.01 12/17/04 SLS INTERNATIONAL INC DE 1.01,9.01 12/04/04 SMTEK INTERNATIONAL INC DE 1.01,8.01,9.01 11/16/04 AMEND SOTHEBYS HOLDINGS INC MI 5.02,9.01 12/17/04 SOUTHCREST FINANCIAL GROUP INC GA 2.01,9.01 09/30/04 AMEND SOUTHERN COMMUNITY FINANCIAL CORP NC 5.02,9.01 12/17/04 SPECTRUM PHARMACEUTICALS INC DE 1.01,5.02,9.01 12/13/04 SPRINT CORP KS 1.01,9.01 12/15/04 SPX CORP DE 8.01,9.01 12/17/04 ST JOE CO FL 5.03 12/14/04 STEELCASE INC MI 2.02 12/17/04 STEINER LEISURE LTD C5 1.01 12/15/04 STERLING EQUITY HOLDINGS INC NV 2.01,9.01 12/15/04 STEVEN MADDEN, LTD. DE 5.02,9.01 12/16/04 STONE ENERGY CORP DE 1.01,2.03,9.01 12/14/04 STRATAGENE CORP DE 8.01 12/14/04 STRUCTURED ASSET SECURITIES CORP DE 8.01 12/03/04 Surge Global Energy, Inc. 1.01,2.05,9.01 12/16/04 Surge Global Energy, Inc. 1.01,2.01,3.02,5.02,7.01,9.01 12/07/04 AMEND SYMYX TECHNOLOGIES INC DE 1.01,9.01 12/14/04 SYNOVIS LIFE TECHNOLOGIES INC MN 5.02 12/15/04 AMEND SYRATECH CORP DE 8.01 12/16/04 TAKE TWO INTERACTIVE SOFTWARE INC DE 2.02,9.01 12/16/04 TAYLOR CAPITAL GROUP INC DE 5.02,9.01 12/16/04 TEKELEC CA 5.02,9.01 12/13/04 TELESTONE TECHNOLOGIES CORP CO 5.02,9.01 12/14/04 TETRA TECH INC DE 2.02,4.02,9.01 12/17/04 THERMADYNE HOLDINGS CORP /DE DE 1.01,1.02,5.02,9.01 12/15/04 TIER TECHNOLOGIES INC CA 4.01,9.01 12/17/04 TITAN CORP DE 1.01,5.05,9.01 12/14/04 TITAN CORP DE 1.01,5.05,9.01 12/14/04 AMEND TODD SHIPYARDS CORP WA 8.01 12/16/04 TOLL BROTHERS INC DE 1.01,9.01 12/16/04 TOREADOR RESOURCES CORP DE 7.01,9.01 12/16/04 TRAVELCENTERS OF AMERICA INC DE 1.01,5.02,9.01 12/14/04 TRUST CREATED FEBRUARY 25 1986 4.01,8.01,9.01 12/17/04 AMEND TYCO INTERNATIONAL LTD /BER/ D0 1.01,9.01 12/17/04 UMPQUA HOLDINGS CORP OR 7.01,9.01 12/16/04 UNITED TECHNOLOGIES CORP /DE/ DE 8.01,9.01 12/17/04 UNITED THERAPEUTICS CORP DE 1.01,9.01 12/15/04 UNITRIN INC DE 8.01 12/16/04 UROPLASTY INC MN 1.01,1.02,3.02,5.02,9.01 12/17/04 URSTADT BIDDLE PROPERTIES INC MD 2.02 10/31/04 USA Mobility, Inc DE 1.01,5.02,9.01 12/16/04 UTi WORLDWIDE INC 1.01,7.01,8.01,9.01 12/17/04 V F CORP PA 1.01,9.01 12/14/04 VERILINK CORP DE 8.01,9.01 12/17/04 VIA NET WORKS INC DE 3.01,9.01 12/14/04 W HOLDING CO INC PR 9.01 12/16/04 WALTER INDUSTRIES INC /NEW/ DE 7.01 12/16/04 WASHINGTON MUTUAL INC WA 9.01 12/13/04 WAVE SYSTEMS CORP DE 8.01,9.01 12/16/04 WCI COMMUNITIES INC 1.01,3.03,9.01 12/16/04 WD 40 CO DE 5.02,8.01 12/14/04 WENDYS INTERNATIONAL INC OH 1.01,7.01,9.01 12/16/04 WESCO INTERNATIONAL INC DE 8.01,9.01 12/17/04 WESTAR ENERGY INC /KS KS 1.01,9.01 09/02/04 WINSONIC DIGITAL MEDIA GROUP LTD NV 1.01,9.01 12/10/04 WIRELESS FACILITIES INC DE 1.01,3.03,5.03,9.01 12/16/04 WOM INC NY 4.01,9.01 12/14/04 WORLD WASTE TECHNOLOGIES INC CA 1.01,3.02,9.01 12/17/04 WORONOCO BANCORP INC DE 7.01,9.01 12/17/04 WYNN RESORTS LTD 1.01,1.02,2.03,3.03,9.01 12/14/04 WYNN RESORTS LTD 8.01 12/14/04 XM SATELLITE RADIO HOLDINGS INC DE 8.01 12/15/04 XTRANA INC DE 1.01,3.02,9.01 12/14/04 YAGER KUESTER PUBLIC FUND 1986 LIMITE NC 4.01 11/29/04 AMEND