SEC NEWS DIGEST Issue 2005-41 March 3, 2005 COMMISSION ANNOUNCEMENTS ORDER ISSUED SUSPENDING TRADING IN THE SECURITIES OF CMKM DIAMONDS, INC. The Commission announced the temporary suspension, pursuant to Section 12(k) of the Securities Exchange Act of 1934 (Exchange Act), of over-the- counter trading of the securities of CMKM Diamonds, Inc. (Pink Sheets symbol CMKX), also known as Casavant Mining Kimberlite International, Inc., of Las Vegas, Nevada. The suspension will commence at 9:30 a.m. EST, March 3, 2005, through 11:59 p.m. EST, on March 16, 2005. The Commission temporarily suspended trading in the securities of CMKM Diamonds because of questions that have been raised about the adequacy of publicly available information concerning, among other things, CMKM Diamonds’ assets and liabilities, mining and other business activities, share structure and stock issuances, and corporate management. Since the fiscal year ending Dec. 31, 2002, CMKM Diamonds has been delinquent in its periodic filing obligations under Section 13(a) of the Exchange Act. The Commission is concerned that CMKM Diamonds may have unjustifiably relied on a Form S-8 to issue unrestricted securities. The Commission is also concerned that CMKM Diamonds and/or certain of its shareholders may have unjustifiably relied on Rule 144(k) of the Securities Act of 1933 (Securities Act) in conducting an unlawful distribution of its securities that failed to comply with the resale restrictions of Rules 144 and 145 of the Securities Act. The Commission cautions brokers, dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by CMKM Diamonds. Further, brokers and dealers should be alert to the fact that, pursuant to Rule 15c2-11 under the Exchange Act, at the termination of the trading suspension, no quotation may be entered unless and until they have strictly complied with all of the provisions of the rule. If any broker or dealer has any questions as to whether or not he has complied with the rule, he should not enter any quotation but immediately contact the staff of the Securities and Exchange Commission in Washington, D.C. If any broker or dealer is uncertain as to what is required by Rule 15c2-11, he should refrain from entering quotations relating to the securities of CMKM Diamonds until such time as he has familiarized himself with the rule and is certain that all of its provisions have been met. If any broker or dealer enters any quotation for the stock of CMKM Diamonds that is in violation of the rule, the Commission will consider the need for prompt enforcement action. For questions related to the operation of Rule 15c2- 11, please contact the Division of Market Regulation at (202) 942-0069. The Commission acknowledges the assistance of the National Association of Securities Dealers and the Saskatchewan Financial Services Commission in this matter. If any broker, dealer or other person has any information that may relate to this matter, please contact the CMKM Diamonds Investor Line of the Pacific Regional Office of the Securities and Exchange Commission at (323) 965-4519 or by email at cmkmdiamonds@sec.gov. (Rel. 34-51305) COMMISSION ANNOUNCES COMPLETION OF INDEPENDENT ASSESSMENT CONSULTANT’S REPORT ON LOSSES ATTRIBUTABLE TO MARKET TIMING AND EXCESSIVE SHORT-TERM TRADING BY PUTNAM EMPLOYEES The Commission announced today that Professor Peter Tufano, the Independent Assessment Consultant in the Matter of Putnam Investment Management, LLC (Administrative Proceeding File No. 3-11317), has completed his assessment report regarding losses attributable to market timing and excessive short-term trading by Putnam employees. Prof. Tufano’s report finds that losses attributable to market timing activities and excessive short-term trading by Putnam employees total $4.4 million, including interest. In addition, Prof. Tufano’s report calculates that the costs to Putnam shareholders stemming from the unusually high level of redemptions following public disclosure of allegations with respect to market timing and short-term trading at Putnam total $48.5 million, including interest. While Prof. Tufano’s report expresses no view as to what portion of the post-disclosure redemption costs, if any, should be attributed to Putnam’s misconduct, Putnam has agreed to compensate shareholders for 100% these costs. As a result, pursuant to the terms of prior Commission Orders in this proceeding, Putnam is required to make a further payment of $43 million in addition to the payments of $5 million in disgorgement and $50 million in civil penalties previously made. Peter Bresnan, an Associate Director in the Commission’s Division of Enforcement, stated that “the Commission staff appreciates the service Prof. Tufano has provided as an independent consultant in the Putnam matter. The staff has reviewed the methodology Prof. Tufano used in arriving at his calculations, and has determined that Prof. Tufano’s methodology is acceptable as applied to the facts at issue in the Commission’s administrative proceeding with respect to Putnam. We note, however, that it might not be appropriate to apply certain of Prof. Tufano’s methods in different factual situations and that we do not endorse Prof. Tufano’s methods for calculating losses attributable to market timing and excessive short-term trading as necessarily constituting the best method or the only method for calculating such losses. We look forward to working with Prof. Tufano to see that the funds collected in this case are promptly distributed to Putnam shareholders.” Prof. Tufano is the Sylvan C. Coleman Professor of Financial Management at Harvard Business School as well as a Senior Associate Dean at the school. Prof. Tufano’s work as Independent Assessment Consultant was done pursuant to the terms of the Nov. 13, 2003, Order entered in the Matter of Putnam Investment Management, LLC (Administrative Proceeding File No. 3-11317). The Commission’s Nov. 13, 2003, Order, to which Putnam consented without admitting or denying the findings therein, reflected a partial settlement of the Commission’s claims against Putnam and provided, among other things, that Putnam would pay restitution to Putnam shareholders. In particular, that Order provided that the Independent Assessment Consultant would “calculate the monetary amounts necessary to fairly compensate Putnam funds’ shareholders for losses attributable to excessive short-term trading and market timing activity by Putnam employees according to a methodology developed in consultation with Putnam and acceptable to the staff of the Commission and the independent Trustees of the Putnam funds.” (Nov. 13, 2003 Order at Section IV.E). On April 8, 2004, the Commission entered a further Order in the Matter of Putnam Investment Management, LLC (Administrative Proceeding File No. 3-11317). The April 8, 2004 Order required Putnam to pay $5 million in disgorgement plus a civil penalty of $50 million. That Order also made clear that, notwithstanding these payments, Prof. Tufano would continue his work in calculating amounts that would be needed to make restitution pursuant to the Nov. 13, 2003, Order. The April 8, 2004 Order provided that “[i]n the event that the Independent Assessment Consultant determines that full restitution under [the November 13, 2004 Order] would require a payment of more than $10 million, Putnam agrees that it shall make an additional payment of the amount above $10 million.” (April 8, 2004 Order at Section IV.B.1.b). Because Prof. Tufano’s report calculates the amounts needed to make full restitution to Putnam shareholders from the conduct at issue in the proceeding brought by the Commission to be $53 million, Putnam is required to pay an additional amount of $43 million to satisfy its obligations pursuant to the April 8, 2004 Order. The Commission will cause any new funds paid to it, in addition to the $55 million previously paid in disgorgement and penalty, to be added to the distribution fund for the benefit of Putnam shareholders. In addition to acting as Independent Assessment Consultant, Prof. Tufano has been selected as the Independent Distribution Consultant in the Putnam matter, and he is currently engaged in the process of formulating a plan for the distribution of the funds collected in this proceeding to Putnam shareholders. Prof. Tufano has also completed an assessment report in connection with a separate action against Putnam brought by the Securities Division for the Commonwealth of Massachusetts. (Press Rel. 2005-26) RULES AND RELATED MATTERS EXTENSION OF COMPLIANCE DATES FOR NON-ACCELERATED FILERS AND FOREIGN PRIVATE ISSUERS REGARDING INTERNAL CONTROL OVER FINANCIAL REPORTING REQUIREMENTS The Commission has further extended the compliance dates for non- accelerated filers and foreign private issuers regarding amendments to its rules under the Securities Exchange Act of 1934 that were adopted on June 5, 2003, pursuant to Section 404 of the Sarbanes-Oxley Act. The amendments require a company to include in its annual reports a report by management on the company's internal control over financial reporting and an accompanying auditor's report. The Commission extended the original Section 404 compliance dates for all issuers in February 2004 (see Release No. 33-8392). Under the latest extension, a company that is not required to file its annual and quarterly reports on an accelerated basis (non-accelerated filer) and a foreign private issuer filing its annual reports on Form 20-F or 40-F, must begin to comply with the internal control over financial reporting requirements for its first fiscal year ending on or after July 15, 2006. This is a one-year extension from the previously established July 15, 2005, compliance date for non-accelerated filers and foreign private issuers. The Commission similarly has extended the compliance date for these companies relating to requirements regarding evaluation of internal control over financial reporting and management certification requirements. Please refer to Release No. 33-8545 for more detailed information. Donald T. Nicolaisen, the Commission’s Chief Accountant, said, “The Section 404 requirements are among the most important parts of the Sarbanes-Oxley Act, and I encourage public companies to devote the necessary resources to make sure those requirements are implemented effectively. I don’t underestimate the effort this will require for smaller companies and foreign private issuers, but this extension will provide additional time for those issuers to take a good hard look at their internal controls, as the Act contemplates.” Alan L. Beller, Director of the Division of Corporation Finance, added that "Section 404 reporting has the long-term potential to substantially improve the reliability of financial reporting. It is already having that effect for companies with the vast majority of U.S. market capitalization. Given the burdens in designing and implementing Section 404 compliance for smaller and non-U.S. companies, this extension strikes the right balance. Companies should use the extension not to delay but to improve the quality of their efforts." The Commission considered the particular challenges facing non- accelerated filers and foreign private issuers in determining to grant this extension. Many foreign companies are facing regulatory and reporting challenges in addition to internal control reporting as companies incorporated in a European Union member country are required to prepare their financial statements for 2005 in accordance with new International Financial Reporting Standards. Two initiatives also are underway that may affect non-accelerated filers. First, the Commission has established an SEC Advisory Committee on Smaller Public Companies to assist the Commission in evaluating the current securities regulatory system relating to smaller public companies, including the internal control requirements. Second, the Committee of Sponsoring Organizations (COSO) has established a task force to develop new guidance for smaller companies that it intends to publish this summer. (Press Rel. 2005-25) ENFORCEMENT PROCEEDINGS CIBC MELLON TRUST COMPANY CENSURED BY SEC The Commission announced today the issuance of a settled Order Instituting Public Administrative Proceedings Pursuant To Sections 15(b) and 17A(c) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions against CIBC Mellon Trust Co. (CIBC Mellon). Without admitting or denying the findings, CIBC Mellon consented to the issuance of the Commission’s Order finding that, from 1998 through February 2004, CIBC Mellon was not registered with the Commission, or any other United States agency, as a transfer agent, and from 1998 through the present has not registered with the Commission as a broker- dealer. Effective Feb. 6, 2004, CIBC Mellon registered as a transfer agent with the Commission. In addition, on Feb. 25, 2005, the Commission issued an order exempting CIBC Mellon from the broker-dealer registration requirement of Section 15(a) of the Securities Exchange Act of 1934 (Exchange Act). The Commission’s Order further found that, on Feb. 24, 2005, a final judgment was entered by consent against CIBC Mellon in the civil action entitled [SEC v. CIBC Mellon Trust Company, 1:05cv0333 (PLF), in the USDC, District of Columbia, permanently enjoining CIBC Mellon from future violations of Section 5 of the Securities Act of 1933, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, Sections 15(a) and 17A(c)(1) of the Exchange Act, and from aiding and abetting future violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. The Commission’s complaint alleged, among other things, that between 1998 and 1999, CIBC Mellon Trust knowingly and/or recklessly participated in a fraudulent scheme to sell the stock of Pay Pop, Inc. to the public in an unregistered distribution. The Order censured CIBC Mellon and required CIBC Mellon to retain a qualified independent consultant to conduct a comprehensive review of all aspects of CIBC Mellon’s business as a transfer agent and as a broker-dealer. See also Litigation Release 19081 (Feb. 16, 2005). (Rels. 33-8546; 33- 8547; 33-8548; 34-51297; 34-51298; 34-51299; File No. 3-11839) IN THE MATTER OF THOMAS TRAUGER On March 3, the Commission issued an Order of Forthwith Suspension Pursuant to Rule 102(e) of the Commission’s Rules of Practice against Thomas C. Trauger, a certified public accountant. The Commission found that Trauger pleaded guilty to one count of falsification of records in a federal investigation in violation of 18 U.S.C. 1519, a felony, and that, on February 1, 2005, judgment was entered against him in U.S. v. Thomas C. Trauger, Case No. CR 03-308 ALL (N.D. Cal.). Based on the above, the Order suspended Trauger from appearing or practicing before the Commission. The suspension is effective immediately. (Rel. 34-51307; AAE Rel. 2196; File No. 3-11840) IN THE MATTER OF NORMAN ROUNDS On March 3, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanctions (Order) against Norman P. Rounds (Rounds). The Order finds that Rounds acted as a broker under the Securities Exchange Act of 1934 as a result of his activities in connection with the offer and sale of partnership interests during 2000 and 2001. It further finds that a final judgment (Judgment) was entered by consent against Rounds in the civil action entitled [SEC v. Norman P. Rounds, Civil Action Number 03-M-0303, in the USDC, District of Colorado. The Judgment permanently enjoins Rounds from future violations of Section 15(a)(1) of the Exchange Act and orders him to comply with a Commission order entered against him in 1996. Based on the above, the Order bars Rounds from association with any broker or dealer. Rounds consented to entry of the Judgment and issuance of the Order without admitting or denying the allegations in the civil injunctive action. (Rel. 34-51308; File No. 3-11841) COMMISSION DECLARES DECISION FINAL AS TO E-SMART TECHNOLOGIES, INC., f/k/a PLAINVIEW LABORATORIES, INC. The decision of an administrative law judge with respect to e-Smart Technologies, Inc., f/k/a Plainview Laboratories, Inc. is final. The law judge previously had found that e-Smart had violated Section 13(a) of the Securities and Exchange Act and Exchange Act Rules 13a-1 and 13a-13 and found that E-Smart’s failure to file was egregious and recurrent. The law judge revoked the registration of e-Smart’s securities. The Commission remanded the proceeding to the law judge. On remand, the law judge found that but for the institution of this proceeding, it is unlikely that e-Smart would have updated its public filings. However, the law judge concluded that, given e-Smart’s subsequent filings of past-due periodic reports, no remedial sanction was appropriate. (Rel. 34-51309; File No. 3-10977) SEC SETTLES INSIDER TRADING CHARGES WITH FORMER EXECUTIVE ASSISTANT OF TALX CORPORATION The Commission announced today that a final judgment has been entered against Linda Ensor of St. Louis, Missouri and her husband, Stephen Ensor, also of St. Louis, in a settlement of charges that they traded on inside information in the securities of TALX Corporation, a St. Louis- based technology company. Pursuant to the final judgment, which was entered pursuant to the consent of the Ensors whereby they neither admitted nor denied the allegations of the Commission’s complaint, the Ensors are permanently enjoined from further violating the insider trading prohibitions of the federal securities laws and required to pay $17,953 in disgorgement, $1,828 in prejudgment interest and a civil penalty of $17,953. The Commission filed this matter on Sept. 28, 2004, alleging in its complaint that the Ensors illegally sold TALX shares in advance of a negative press release issued by the company after the close of trading on Nov. 14, 2002. Linda Ensor, a former executive assistant at TALX Corporation, learned of the contents of the press release on the morning of Nov. 14, 2002. Later that day, the Ensors sold TALX stock on the basis of this information before the press release was issued. The illegal sales generated total proceeds of $70,298 and enabled the Ensors to avoid the effects of a subsequent decline in TALX’s stock price. The Ensors were enjoined from further violating Section 10(b) of the Securities Exchange Act of 1934, 15 U.S.C. § 78j(b), and Rule 10b-5 thereunder, 17 C.F.R. § 240.10b-5. [SEC v. Linda Ensor, et al., Civil Action No. 4:04-cv-1320, E.D.M.O., (Honorable Carol E. Jackson)] (LR- 19109) SEC CHARGES FORMER VICE PRESIDENT OF ADVERTISING AT ADVANCED MARKETING SERVICES, INC. WITH SCHEMES TO INFLATE ADVERTISING EARNINGS The Commission today announced the filing of civil charges against Sandra Miller Christie for her participation in schemes to improperly inflate the earnings of Advanced Marketing Services, Inc. (AMS). AMS is a San Diego-based wholesaler of general interest books that provides a variety of other services, including promotional and advertising services. Christie, age 50, of Palm Springs, California, was vice president of advertising at AMS from 1997 through 2004. The SEC’s complaint, filed today in federal court in San Diego, alleges that Christie participated in schemes to improperly manipulate AMS’s earnings. These schemes were carried out primarily through AMS’s advertising department. The complaint alleges that the fraudulent schemes caused AMS to overstate its pre-tax earnings by about 9% in fiscal year 2001, 10% in fiscal year 2002, and 19% in fiscal year 2003. The complaint alleges that AMS fraudulently overstated its earnings through two schemes. An advertising service that AMS provides to publishers is to print and mail advertising vehicles – such as inserts, catalogs, and post-cards – for books the publishers produce. The first scheme alleged by the complaint involved the improper recognition of revenue on more advertising vehicles than AMS had in fact produced. As a result, AMS recorded revenue for these services contrary to generally accepted accounting principles, and thereby improperly overstated its earnings. The complaint further alleges that Christie participated in a scheme to increase AMS’s income by improperly reversing certain accrued liabilities relating to retail cooperative advertising. AMS recorded liabilities for credits that it expected retailers to take for certain advertising and promotional services that the retailers provided. When the retailers did not take the credits due to them, instead of contacting the retailers and reconciling amounts, Christie directed advertising and sales personnel to hide the discrepancies from the retailers, so that AMS could improperly reverse the liability and thereby decrease expenses and increase its income. Christie profited from her participation in the fraudulent schemes from her receipt of annual bonuses and sales of AMS stock, which totaled more than $72,000. The complaint alleges that Christie violated the antifraud provisions of the federal securities laws (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), aided and abetted the periodic reporting requirements (Sections 13(a) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder), aided and abetted the record-keeping provisions (Section 13(b)(2)(A) of the Exchange Act and Rule 13b2-1 thereunder), and violated the books and records provisions (Section 13(b)(5) of the Exchange Act). The SEC seeks a permanent injunction, disgorgement of all ill-gotten gains plus prejudgment interest, a civil penalty, and an officer and director bar against Christie. The SEC previously filed a complaint in federal court in San Diego against Marcy Wilson Roke, the former director of advertising at AMS, for her participation in schemes to improperly inflate the earnings of AMS. That action is pending. The SEC acknowledges the cooperation and assistance of the United States Attorney’s Office for the Southern District of California and the Federal Bureau of Investigation in this matter. The SEC’s investigation is continuing. [SEC v. Sandra Miller Christie, Case No. 05 CV 0420 JM (JFS) (S.D. Cal.)] (LR-19110; AAE Rel. 2194) SEC FILES SETTLED CIVIL ACTION AGAINST JACK GAGLIO FOR HIS PARTICIPATION IN FRAUDULENT SCHEME AT SUPREMA SPECIALTIES, INC. On March 2, the Commission filed a civil complaint in the U.S. District Court for the District of New Jersey charging Jack Gaglio, the operator and part owner of entities formerly engaged in business with Suprema Specialties, Inc. (Suprema), with violating the antifraud and other provisions of the federal securities laws in connection with his participation in a $700 million multi-year fraud orchestrated by Suprema’s senior management. Prior to its delisting in early 2002, Suprema -- a Paterson, New Jersey-based cheese manufacturer -- was a public company whose securities traded on the NASDAQ National Market System. Gaglio settled the charges without admitting or denying the allegations in the Commission’s complaint. In its complaint, the Commission alleges that, from at least 1998 through February 2002, when Suprema filed for bankruptcy, Suprema engaged in “round-tripping” transactions that generated approximately $700 million in fictitious sales revenue, or approximately 60% of Suprema’s total reported revenue of approximately $1.13 billion over the relevant time period. The complaint alleges that the “round-tripping” transactions were effectuated through “circles” of entities, each of which included Suprema, a third-party “customer,” and a related “vendor.” As the complaint alleges, the customer and vendor in each circle tended to have a common owner. The complaint alleges that false paperwork was created documenting the fictitious transactions, and checks were circulated in purported payment for the transactions. Participants allegedly received a kick-back or “commission” on each transaction, the funds for which were drawn on Suprema’s line of credit, which increased as Suprema’s accounts receivable grew. With rare exception, the complaint alleges, no goods were actually sold, purchased, or exchanged in these transactions. The Commission further alleges that Gaglio participated in the fraudulent scheme as an operator and part owner of entities that engaged as “customers” or “vendors” in round-tripping transactions with Suprema. The complaint alleges that these entities, most of which are now defunct, included A&J Cheese Company, Noble J.G. Cheese, LLC, California Goldfield Cheese Trading, LLC, and Wall Street Cheese, LLC as Suprema “customers,” and other entities, including Whitehall Specialties, Inc., as Suprema “vendors.” For their participation in the scheme, the complaint alleges that the participating entities received payments of one to two cents per pound of cheese purportedly sold. In furtherance of the scheme, Gaglio, through his entities, also allegedly shipped sizeable quantities of artificial cheese to Suprema at fiscal year end which Suprema then relabeled as higher priced cheese products which the company used to support inflated inventory figures on Suprema’s books and records during the year-end audit by Suprema’s external auditors. Gaglio also allegedly signed false audit confirmations that were provided to Suprema’s independent auditors. The complaint further alleges that of Suprema’s $1.13 billion in reported revenue during the period 1998 through the first quarter of 2002, approximately $359 million, or 32%, was attributable to the fictitious transactions with Gaglio. The complaint alleges that Suprema’s fictitious transactions with Gaglio accounted for approximately 10%, 23%, 34%, 38%, and 38% of the revenue reported by Suprema in its filings with the Commission for the fiscal years 1998, 1999, 2000, 2001, and the first quarter of 2002, respectively. Based on these allegations, the Commission charged Gaglio with: (i) securities fraud in violation of Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 10b-5; (ii) aiding and abetting Suprema’s violations of the periodic reporting, books and records, and internal accounting controls provisions of Exchange Act Sections 13(a) and 13(b)(2)(A) and (B) and Exchange Act Rules 12b-20, 13a-1, and 13a-13; and (iii) aiding and abetting misrepresentations by Suprema’s officers and directors to the company’s accountants in violation of Exchange Act Rule 13b2-2. Without admitting or denying the allegations of the Commission’s complaint, Gaglio consented to entry of a final judgment that would: (i) permanently enjoin him from future violations of the provisions of the federal securities laws charged in the complaint; (ii) permanently bar him from serving as an officer or director of a public company; and (iii) defer the imposition of any disgorgement, interest, or civil penalties until decided by the Court, upon motion by the Commission at a later date. See Lit. Rel. No. 19111 / March 2, 2005) Previously, in January 2004, the Commission filed securities fraud and related charges against the former controller, former operations manager, and several former customers and vendors of Suprema in federal district court for the District of New Jersey for their participation in the financial fraud at Suprema. See Lit. Rel. No. 18534/Jan. 7, 2004. All of the defendants to that action have settled with the Commission. Also on March 2, in a related proceeding, the U.S. Attorney for the District of New Jersey filed criminal charges against Gaglio. At a plea hearing in the U.S. District Court for the District of New Jersey held earlier today, Gaglio plead guilty to one count of securities fraud and one count of conspiracy to commit securities fraud, mail fraud, and bank fraud, and to make false statements to auditors (See U.S. v. Jack Gaglio, 05-CR-141, SRC, D.N.J.). [SEC v. Jack Gaglio, Civil Action No. 3:05-CV-01195-SRC-TJB (D.N.J.)] (LR-19111; AAE Rel. 2195) FEDERAL JUDGE PERMANENTLY ENJOINS SEVEN EMPLOYEES OF FLOWERS FOODS, INC. The Commission announced that the Honorable W. Louis Sands, U.S. District Judge for the Middle District of Georgia, Thomasville Division, entered Final Judgments as to Defendants Patsy J. Aldredge (Aldredge), Robert L. Benton, Jr. (Benton), Howard M. Courtney (Courtney), Jerry F. Hancock, II (Hancock), Herman D. Small (Small), Dan W. Stone (Stone) and Charles M. Worthey (Worthey) on Feb. 22, 2005. The defendants were enjoined from future violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Court also ordered (i) Aldredge to pay disgorgement of $11,940, prejudgment interest of $892 and a civil penalty of $11,940; (ii) Benton to pay disgorgement of $6,200, prejudgment interest of $463 and a civil penalty of $6,200; (iii) Courtney to pay disgorgement of $9,438, prejudgment interest of $705 and a civil penalty of $9,438; (iv) Hancock to pay disgorgement of $5,610, prejudgment interest of $419 and a civil penalty of $5,610; (v) Small to pay disgorgement of $18,824, prejudgment interest of $1,407 and a civil penalty of $18,824; (vi) Stone to pay disgorgement of $2,700, prejudgment interest of $201 and a civil penalty of $2,700; and (vii) Worthey to pay disgorgement of $2,774, prejudgment interest of $207 and a civil penalty of 2,774. The defendants consented to the entries of the judgments against them without admitting or denying any of the allegations of the Commission’s complaint. The Commission's complaint, filed Feb. 10, 2005, alleged that while employed by Flowers Foods, Inc., a publicly-traded baking company located in Thomasville, Georgia, the seven defendants obtained material nonpublic information that they used to earn illegal trading profits. The complaint further alleged that on Jan. 30, 2003, Flowers Foods announced that its expected fiscal fourth quarter 2002 earnings per share would be higher than its previous estimate for the quarter. In a separate but simultaneous press release, Flowers Foods disclosed the sale of its Mrs. Smith's Bakeries's frozen dessert business to Schwan Food Company. After the announcements, Flowers Foods's traded up $6.12 closing at $23.20. The defendants each learned about either the earnings release or the sale of Mrs. Smith's Bakeries frozen dessert business, or both, prior to these announcements and purchased Flowers Foods securities while in possession of this nonpublic, material information. [SEC v. Patsy J. Aldredge, Robert L. Benton, Jr., Howard M. Courtney, Jerry F. Hancock, II, Herman D. Small, Dan W. Stone, and Charles M. Worthey, USDC, Middle District of Georgia, Thomasville Division, Civil Action File No. 6:05-CV-8] (LR-19112) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The American Stock Exchange filed a proposed rule change (SR-Amex-2004- 65) and Amendment Nos. 1 and 2 thereto relating to revisions to Amex Rule 21, Appointment of Floor Officials. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34- 51279) The Pacific Exchange filed a proposed rule change (SR-PCX-2004-72) and Amendments No. 1 and 2 thereto relating to clearly erroneous executions on the Archipelago Exchange. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34-51280) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the Pacific Exchange to delete certain obsolete or unnecessary rules (PCX-2005-21) has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34-51281) A proposed rule change (SR-PCX-2003-55) filed by the Pacific Exchange relating to position limits and exercise limits has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34-51286) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-CBOE-2004-82) filed by the Chicago Board Options Exchange to amend Exchange Rule 17.10(d) – Review of Decision Not to Initiate Charges. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34-51282) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-CHX-2004-41) and Amendment Nos. 1 and 2 thereto filed by the Chicago Stock Exchange to trade the streetTRACKS Gold Shares pursuant to unlisted trading privileges under Section 19(b)(1) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34-51284) 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-1 Horizon Lines, Inc., 4064 COLONY ROAD, SUITE 200, CHARLOTTE, NC, 28211, 704-973-7000 - 0 ($287,500,000.00) Equity, (File 333-123073 - Mar. 2) (BR. 05) S-4 MERCANTILE BANKSHARES CORP, 2 HOPKINS PLZ, PO BOX 1477, BALTIMORE, MD, 21203, 4102375900 - 0 ($122,874,500.00) Equity, (File 333-123075 - Mar. 2) (BR. 07) S-1 PRICESMART INC, 9740 SCRANTON ROAD, SAN DIEGO, CA, 92121, 8584048800 - 0 ($8,795,391.00) Equity, (File 333-123076 - Mar. 2) (BR. 02) SB-2 US CENTER FOR ENERGY INFORMATION INC, 16219 YORKMINISTER, SPRING, TX, 77379, 832-419-2618 - 5,500,000 ($550,000.00) Equity, (File 333-123078 - Mar. 2) (BR. 09) S-8 PROVIDENT BANCORP INC/NY/, 400 RELLA BLVD, MONTEBELLO, NY, 10901, 8453698040 - 2,796,220 ($36,015,313.00) Equity, (File 333-123079 - Mar. 2) (BR. 07) S-8 HAWKINS INC, 3100 E HENNEPIN AVE, MINNEAPOLIS, MN, 55413, 6123316910 - 0 ($4,189,500.00) Equity, (File 333-123080 - Mar. 2) (BR. 06) SB-2 DARWIN RESOURCES CORP., 455-5525 WEST BOULVEARD, VANCOUVER, A1, V6M 3W6, 604-669-9740 - 2,188,500 ($529,625.00) Equity, (File 333-123081 - Mar. 2) (BR. 09) S-3 BellaVista Finance CORP, 1299 OCEAN AVENUE, SUITE 230, SANTA MONICA, CA, 90401, 310-255-4408 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-123082 - Mar. 2) (BR. 05) S-8 Blackhawk Fund, 1802 N. CARSON ST, SUITE 212-3018, CARSON CITY, NV, 89701, 7758870670 - 0 ($975,000.00) Equity, (File 333-123083 - Mar. 2) (BR. 37) N-2 OPPENHEIMER SENIOR FLOATING RATE FUND, 6803 SOUTH TUCSON WAY, N/A, CENTENNIAL, CO, 80112-3924, 303-768-3200 - 250,000,000 ($2,407,500,000.00) Non-Convertible Debt, (File 333-123084 - Mar. 2) (BR. 16) S-3 GENERAL ELECTRIC CAPITAL CORP, 260 LONG RIDGE RD, STAMFORD, CT, 06927, 2033574000 - 0 ($30,000,000,000.00) Other, (File 333-123085 - Mar. 2) (BR. 07) S-8 ORTHOLOGIC CORP, 1275 WEST WASHINGTON STREET, TEMPE, AZ, 85281, 6024375520 - 1,000,000 ($5,510,000.00) Equity, (File 333-123086 - Mar. 2) (BR. 01) SB-2 AMECS INC, 1 YONGE STREET, SUITE 1801, TORANTO, A6, M5E 1W7, 416-879-4337 - 2,000,000 ($200,000.00) Equity, (File 333-123087 - Mar. 2) (BR. 09) S-3 INNOVO GROUP INC, 5804 EAST SLAUSON AVENUE, -, COMMERCE, CA, 90040, 3237255516 - 0 ($4,483,235.16) Equity, (File 333-123088 - Mar. 2) (BR. 02) S-8 PROVIDENT BANCORP INC/NY/, 400 RELLA BLVD, MONTEBELLO, NY, 10901, 8453698040 - 0 ($1.00) Other, (File 333-123089 - Mar. 2) (BR. 07) S-8 VOLTERRA SEMICONDUCTOR CORP, 3839 SPINNAKER COURT, FREMONT, CA, 94538, 510-743-1200 - 1,080,000 ($15,498,000.00) Equity, (File 333-123090 - Mar. 2) (BR. 36) S-8 OPEN SOLUTIONS INC, 300 WINDING BROOK DRIVE, GLASTONBURY, CT, 06033, 8606523155 - 968,790 ($19,942,542.15) Equity, (File 333-123091 - Mar. 2) (BR. 03) SB-2 International Cellular Accessories, 48055 YALE ROAD R.R. 32, CHILLIWACK, A1, V2P 6H4, (604) 997-1824 - 1,000,000 ($50,000.00) Equity, (File 333-123092 - Mar. 2) (BR. 09) S-8 SCIENCE APPLICATIONS INTERNATIONAL CORP, 10260 CAMPUS POINT DR, LEGAL DEPT, SAN DIEGO, CA, 92121, 8588266000 - 0 ($110,160,239.00) Equity, (File 333-123095 - Mar. 2) (BR. 06) SB-2 NEWPORT INTERNATIONAL GROUP INC, 73061 EL PASEO, SUITE 202, PALM DESERT, CA, 92260, 760-779-0251 - 20,384,066 ($10,192,033.00) Equity, (File 333-123096 - Mar. 2) (BR. 08) SB-2 NEW FRONTIER ENERGY INC, PO BOX 298, LITTLETON, CO, 80160, 303-730-9994 - 11,424,615 ($1,553.87) Equity, (File 333-123097 - Mar. 2) (BR. 09) S-8 SANDERSON FARMS INC, 225 N 13TH AVE, PO BOX 988, LAUREL, MS, 39441, 6016494030 - 0 ($101,092,500.00) Equity, (File 333-123099 - Mar. 2) (BR. 04) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off- Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------ 3D SYSTEMS CORP DE 1.01 02/24/05 ACCESS ANYTIME BANCORP INC DE 1.01 02/24/05 ACUSPHERE INC DE 1.01,2.03,9.01 02/28/05 ADVANCED MICRO DEVICES INC DE 8.01 03/01/05 ADVANTAGE CAPITAL DEVELOPMENT CORP NV 8.01 03/02/05 ADVISORY BOARD CO DE 8.01,9.01 03/01/05 AEROPOSTALE INC 7.01,9.01 03/02/05 AFTERMARKET TECHNOLOGY CORP DE 2.02,9.01 03/01/05 AKSYS LTD DE 2.02,9.01 03/02/05 AKSYS LTD DE 1.01,5.02,9.01 02/28/05 ALDILA INC DE 2.02,7.01,9.01 03/02/05 ALLEGHENY TECHNOLOGIES INC DE 1.01 02/24/05 ALLIANCE PHARMACEUTICAL CORP NY 1.01,9.01 02/25/05 ALLIED WASTE INDUSTRIES INC DE 8.01 03/02/05 ALLIN CORP DE 1.01,2.02,9.01 02/24/05 ALPHA TECHNOLOGIES GROUP INC DE 3.01 02/18/05 ALTRIA GROUP INC VA 5.02 02/24/05 AMEND ALTRIA GROUP INC VA 5.02 02/24/05 AMEND AMERCO /NV/ NV 5.02 03/01/05 AMERICAN BUSINESS FINANCIAL SERVICES DE 1.01,2.03,8.01,9.01 02/22/05 AMERICAN CONSOLIDATED MANAGEMENT GROU UT 1.01,9.01 03/01/05 AMERICAN FINANCIAL REALTY TRUST 1.01 02/24/05 AMERICAN GOLDFIELDS INC NV 1.01,9.01 02/28/05 American Home Mortgage Investment Tru DE 9.01 02/25/05 AMERICAN MORTGAGE ACCEPTANCE CO MA 2.02,9.01 03/02/05 AMERICAN POWER CONVERSION CORPORATION MA 8.01,9.01 02/24/05 AMERICAN WAGERING INC NV 1.03 02/28/05 Amersin Life Sciences CORP NV 5.02 03/01/05 AMSURG CORP TN 7.01,9.01 03/01/05 AMYLIN PHARMACEUTICALS INC DE 2.02,9.01 03/02/05 AMYLIN PHARMACEUTICALS INC DE 1.01 03/02/05 ANTEON INTERNATIONAL CORP DE 5.02,9.01 03/02/05 APPLE COMPUTER INC CA 3.03,5.03 02/25/05 APPLIED IMAGING CORP DE 5.02,9.01 02/24/05 ARCH CAPITAL GROUP LTD DE 1.01,9.01 02/24/05 Ardent Acquisition CORP DE 8.01,9.01 03/02/05 ARISTOTLE CORP DE 2.02,9.01 12/31/04 ARTEMIS INTERNATIONAL SOLUTIONS CORP DE 2.02,9.01 03/02/05 ATA HOLDINGS CORP IN 8.01,9.01 03/01/05 ATWOOD OCEANICS INC TX 7.01,9.01 03/02/05 AUTOZONE INC NV 2.02,9.01 03/02/05 AVADO BRANDS INC GA 2.02,9.01 01/30/05 AVANT IMMUNOTHERAPEUTICS INC DE 2.02,9.01 03/02/05 AVAYA INC DE 7.01,9.01 03/02/05 AVERY DENNISON CORPORATION DE 1.01 02/24/05 AVONDALE CAPITAL I CORP 3.02,5.02,5.03,9.01 02/28/05 Banc of America Alternative Loan Trus DE 8.01,9.01 02/25/05 Banc of America Funding Corp. 2005-1 DE 8.01,9.01 02/25/05 Banc of America Mortgage Securities M DE 8.01,9.01 02/25/05 Banc of America Mortgage Securities M DE 8.01,9.01 02/25/05 BAR HARBOR BANKSHARES ME 5.02 03/02/05 BARRIER THERAPEUTICS INC DE 2.02 02/28/05 BEAR ISLAND PAPER CO LLC VA 7.01 03/01/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 02/25/05 BEBE STORES INC CA 8.01 02/26/05 BEHRINGER HARVARD REIT I INC MD 2.01,2.03,9.01 03/02/05 BELLSOUTH CORP GA 1.01,9.01 02/28/05 BERKSHIRE HILLS BANCORP INC 7.01,9.01 03/01/05 BERKSHIRE INCOME REALTY INC 1.01,9.01 02/24/05 BILL BARRETT CORP 7.01,9.01 03/01/05 BIOPHAN TECHNOLOGIES INC NV 1.01,2.01,2.03,3.02,5.02,9.01 02/24/05 BOUNDLESS MOTOR SPORTS RACING INC CO 1.01,2.03,9.01 02/25/05 BRINKS CO VA 1.01,5.03,9.01 02/24/04 BROOKE CORP KS 8.01,9.01 03/02/05 BSD MEDICAL CORP DE 7.01,9.01 03/02/05 BUDGETHOTELS NETWORK INC NV 8.01 02/24/05 BUNGE LTD 1.01 02/25/05 BUTLER NATIONAL CORP DE 8.01,9.01 03/01/05 C&D TECHNOLOGIES INC DE 1.01,7.01,9.01 03/01/05 C-CHIP TECHNOLOGIES CORP NV 7.01,9.01 03/02/05 CAMPBELL FUND TRUST MD 3.02 03/01/05 CANYON RESOURCES CORP DE 5.02,9.01 02/28/05 CAPITAL AUTOMOTIVE REIT MD 1.01,2.03,9.01 02/24/05 CAPITOL CITY BANCSHARES INC GA 8.01,9.01 03/01/05 CATO CORP DE 5.02,9.01 02/24/05 CCC INFORMATION SERVICES GROUP INC DE 1.01,9.01 03/02/05 CDI CORP PA 2.02,4.02,5.02 02/14/05 CEC ENTERTAINMENT INC KS 2.02,9.01 01/02/05 CELL GENESYS INC DE 1.01,9.01 03/02/05 CENDANT CORP DE 1.01,9.01 02/25/05 CENTRAL EUROPEAN MEDIA ENTERPRISES LT 1.01,9.01 03/02/05 CENTURY CASINOS INC /CO/ DE 1.01,9.01 02/23/05 CERTIFIED SERVICES INC NV 4.01 02/10/05 AMEND CFC INTERNATIONAL INC DE 2.02,9.01 12/31/04 CHECKERS DRIVE IN RESTAURANTS INC /DE DE 7.01,9.01 02/25/05 CHEESECAKE FACTORY INCORPORATED DE 5.02,7.01,9.01 03/01/05 CHEESECAKE FACTORY INCORPORATED DE 7.01,9.01 02/02/05 CHENIERE ENERGY INC DE 1.01,2.03,9.01 02/25/05 CHESAPEAKE UTILITIES CORP DE 1.01,5.03,9.01 02/24/05 CHEVY CHASE PREFERRED CAPITAL CORP MD 5.02 02/24/05 CHICOS FAS INC FL 2.02,9.01 03/02/05 CHIRON CORP DE 8.01,9.01 03/02/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 02/25/05 CIGNA CORP DE 7.01 03/02/05 CIGNA CORP DE 1.01 02/24/05 CIRCUIT CITY STORES INC VA 1.01,5.02,9.01 02/28/05 CIT GROUP INC DE 1.01,8.01,9.01 02/23/05 CITIGROUP INC DE 8.01,9.01 03/02/05 CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 02/02/05 CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 02/02/05 CITIZENS SOUTH BANKING CORP DE 8.01,9.01 03/01/05 CITY SAVINGS FINANCIAL CORP IN 1.01,1.02,9.01 02/24/05 CLAIBORNE LIZ INC DE 2.02,9.01 03/02/05 CLAYTON WILLIAMS ENERGY INC /DE DE 2.02,9.01 03/02/05 CLAYTON WILLIAMS ENERGY INC /DE DE 7.01,9.01 03/02/05 ClearStory Systems, Inc. DE 1.01,3.02,9.01 02/25/05 CLEVELAND CLIFFS INC OH 8.01 03/01/05 COLORADO INTERSTATE GAS CO DE 2.02,8.01,9.01 03/02/05 COMDISCO HOLDING CO INC DE 8.01,9.01 03/02/05 COMMERCIAL CAPITAL BANCORP INC NV 8.01,9.01 03/02/05 COMPUDYNE CORP NV 5.02,9.01 03/01/05 CONSTELLATION ENERGY GROUP INC MD 1.01 02/24/05 CONTINENTAL AIRLINES INC /DE/ DE 8.01,9.01 03/01/05 CONVERA CORP DE 2.02,9.01 03/02/05 Copano Energy, L.L.C. DE 1.01,9.01 02/24/05 COPART INC CA 2.02,9.01 03/01/05 Cord Blood America, Inc. FL 8.01,9.01 03/02/05 CORRECTIONS CORP OF AMERICA MD 3.02 03/01/05 COSTCO WHOLESALE CORP /NEW WA 2.02,9.01 03/02/05 COUNTRYWIDE FINANCIAL CORP DE 7.01,9.01 03/02/05 CREDIT ACCEPTANCE CORPORATION MI 1.01,5.03,9.01 02/24/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 03/02/05 CROWN CASTLE INTERNATIONAL CORP DE 1.01,5.02,9.01 02/24/05 CSFB Home Equity Asset Trust 2005-1 DE 8.01,9.01 02/25/05 CSFB HOME EQUITY PASS-THROUGH CERTIFI DE 8.01,9.01 03/02/05 CSG SYSTEMS INTERNATIONAL INC DE 1.01 02/24/05 CT COMMUNICATIONS INC /NC NC 1.01,5.02,9.01 02/24/05 CUMULUS MEDIA INC DE 5.03,9.01 02/24/05 CVB FINANCIAL CORP CA 3.02,8.01,9.01 02/25/05 CWALT INC - ALTERNATIVE LOAN TRUST 20 9.01 02/25/05 CWALT INC - ALTERNATIVE LOAN TRUST 20 9.01 02/25/05 CWALT, INC. - Alternative Loan Trust 9.01 02/25/05 CWALT, Inc. Alternative Loan Trust 20 9.01 02/25/05 CWMBS INC DE 8.01,9.01 02/24/05 CWMBS INC - CHL MORTGAGE PASS-THROUGH DE 9.01 02/25/05 CWMBS INC - CHL MORTGAGE PASS-THROUGH DE 9.01 02/25/05 CWMBS INC - CHL MORTGAGE PASS-THROUGH DE 9.01 02/25/05 CWMBS, INC. - CHL Mortgage Pass-Throu DE 9.01 02/25/05 CWMBS, Inc. - CHL Mortgage Pass-Throu DE 9.01 02/25/05 CYCO NET INC NV 2.01 11/15/04 AMEND D&E COMMUNICATIONS INC PA 1.01,2.01,9.01 02/28/05 DANAHER CORP /DE/ DE 2.02,9.01 03/02/05 DAWSON GEOPHYSICAL CO TX 7.01,9.01 03/01/05 DDS TECHNOLOGIES USA INC NV 1.01,9.01 03/02/05 DECORATOR INDUSTRIES INC PA 2.02 03/01/05 DEFENSE INDUSTRIES INTERNATIONAL INC NV 1.01,9.01 03/02/05 DIAMOND TRIUMPH AUTO GLASS INC DE 8.01 02/25/05 DIGITAL DESCRIPTOR SYSTEMS INC DE 1.01,2.01,5.02,9.01 02/24/05 DIGITAL FUSION INC/NJ/ DE 5.02,9.01 02/25/05 DIGITAL LEARNING NV 2.04,5.02 02/22/05 AMEND DIMON INC VA 7.01,9.01 03/02/05 DOCUMENT SCIENCES CORP DE 1.01,9.01 02/24/05 DOCUMENT SECURITY SYSTEMS INC NY 1.01,3.02,9.01 02/25/05 DRAGON PHARMACEUTICAL INC FL 9.01 02/28/05 DRIL-QUIP INC DE 2.02,9.01 03/02/05 DUKE CAPITAL LLC DE 1.01,2.03 02/24/05 DUKE ENERGY CORP NC 1.01,2.03,5.02 02/24/05 DUN & BRADSTREET CORP/NW DE 1.01,5.02,9.01 02/24/05 DXP ENTERPRISES INC TX 2.02 12/31/04 EARTHLINK INC DE 8.01 02/25/05 EATON VANCE CORP MD 9.01 03/02/05 EDWARDS A G INC DE 1.01 03/01/05 EL PASO CORP/DE DE 8.01 03/02/05 EMAK Worldwide, Inc. DE 2.02,2.05,9.01 02/24/05 EMC INSURANCE GROUP INC IA 1.01,9.01 03/02/05 ENCISION INC CO 1.01 02/23/05 ENDEAVOUR INTERNATIONAL CORP NV 2.03,3.02,9.01 03/01/05 ENDEVCO INC TX 5.02 03/02/05 ENDURANCE SPECIALTY HOLDINGS LTD 7.01,9.01 03/02/05 ENTERTAINMENT PROPERTIES TRUST MD 2.02,9.01 03/01/05 EPLUS INC DE 1.01,9.01 02/28/05 EPLUS INC DE 8.01,9.01 03/02/05 EXPLORATION CO OF DELAWARE INC DE 7.01,9.01 02/25/05 EXPRESSJET HOLDINGS INC DE 8.01,9.01 03/01/05 F5 NETWORKS INC WA 1.01,9.01 02/24/05 FAIRCHILD SEMICONDUCTOR INTERNATIONAL DE 7.01 03/02/05 FAMOUS DAVES OF AMERICA INC MN 1.01,2.02,9.01 02/25/05 FEDERAL REALTY INVESTMENT TRUST MD 8.01 03/02/05 FIBERMARK INC DE 8.01 03/01/05 FIBERSTARS INC /CA/ CA 5.02,7.01,9.01 03/02/05 FIBERSTARS INC /CA/ CA 1.01 02/25/05 FILENET CORP DE 1.01 12/31/04 FINISH LINE INC /IN/ IN 1.01,1.02,2.03,9.01 02/25/05 FINLAY FINE JEWELRY CORP DE 8.01,9.01 02/03/04 FINLAY FINE JEWELRY CORP DE 8.01,9.01 03/01/05 FIRST AMERICAN CAPITAL CORP /KS KS 1.01 03/02/05 FIRST HORIZON ABS NOTES SERIES 2004-H TN 9.01 02/25/05 First Horizon ABS Notes Series 2004-H DE 9.01 02/25/05 First Horizon ABS Trust 2004-HE3 DE 9.01 02/25/05 First Horizon ABS Trust 2004-HE4 DE 9.01 02/25/05 First Horizon Alternative Mortgage Se DE 9.01 02/25/05 First Horizon Alternative Mortgage Se DE 9.01 02/25/05 FIRST HORIZON ASSET SEC MORT PAS THR DE 9.01 02/25/05 FIRST HORIZON ASSET SEC MORT PAS THR DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 FIRST HORIZON ASSET SEC MORT PAS THR DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 AMEND FIRST HORIZON ASSET SEC MORT PAS THR DE 9.01 02/25/05 FIRST HORIZON ASSET SEC MORT PAS THR DE 9.01 02/25/05 FIRST HORIZON ASSET SEC MORT PAS THR DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 FIRST HORIZON ASSET SECURITIES INC MO NY 9.01 02/25/05 FIRST HORIZON ASSET SECURITIES INC MO DE 9.01 02/25/05 FIRST HORIZON ASSET SECURITIES MORTGA DE 9.01 02/25/05 FIRST MIDWEST BANCORP INC DE 2.02,9.01 03/02/05 FLORIDA PUBLIC UTILITIES CO FL 5.05 02/24/05 FNB CORP \VA\ VA 1.01,1.02,5.02 03/02/05 FOOT LOCKER INC NY 2.02,9.01 03/01/05 FORD MOTOR CREDIT CO DE 8.01,9.01 03/01/05 FOREST OIL CORP NY 7.01,9.01 02/28/05 Foundation Coal Holdings, Inc. DE 5.02,9.01 03/02/05 FTI CONSULTING INC MD 2.01,3.02,7.01,8.01,9.01 02/28/05 FULLER H B CO MN 7.01,9.01 02/25/05 FULTON FINANCIAL CORP PA 7.01,9.01 03/02/05 GABELLI ASSET MANAGEMENT INC NY 2.03,2.04,9.01 03/01/05 GEHL CO WI 1.01,9.01 02/24/05 GEHL CO WI 1.01,1.02,9.01 02/25/05 GENEMAX CORP NV 1.01,2.04 03/02/05 GENESIS HEALTHCARE CORP PA 1.01,2.03,3.02 02/24/05 GL ENERGY & EXPLORATION INC DE 1.01,3.02 09/30/04 GLOBALSANTAFE CORP 1.01,9.01 02/28/05 GMH Communities Trust MD 2.03 02/24/05 GMX RESOURCES INC OK 1.01,2.02,9.01 02/24/05 GOODYEAR TIRE & RUBBER CO /OH/ OH 5.02 02/28/05 GOVERNMENT PROPERTIES TRUST INC 2.02 03/02/05 GP STRATEGIES CORP DE 1.01 02/24/05 GRAMERCY CAPITAL CORP MD 8.01,9.01 02/24/05 Great Wolf Resorts, Inc. DE 2.02,9.01 03/02/05 GREATER BAY BANCORP CA 7.01,8.01,9.01 02/28/05 GREY GLOBAL GROUP INC DE 1.01,9.01 03/02/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 02/28/05 GS MORTGAGE SECURITIES CORP DE 8.01 02/28/05 GS Mortgage Securities Corp. GSAA Tru DE 8.01 06/25/04 AMEND GS Mortgage Securities Corp. GSAA Tru DE 8.01 07/25/04 AMEND GS Mortgage Securities Corp. GSAA Tru DE 8.01 08/25/04 AMEND GS Mortgage Securities Corp. GSAA Tru DE 8.01 09/25/04 AMEND GS Mortgage Securities Corp. GSAA Tru DE 8.01 09/25/04 AMEND GS Mortgage Securities Corp. GSAA Tru DE 8.01 10/25/04 AMEND GS Mortgage Securities Corp. GSAA Tru DE 8.01 11/26/04 AMEND GS Mortgage Securities Corp. GSAA Tru DE 8.01 12/27/04 AMEND GTC BIOTHERAPEUTICS INC MA 1.01,2.02,2.03,9.01 03/02/05 GUARDIAN TECHNOLOGIES INTERNATIONAL I DE 8.01 02/28/05 HALLIBURTON CO DE 2.02 03/01/05 Hampton Consulting Corp UT 7.01 02/13/05 HANGER ORTHOPEDIC GROUP INC DE 2.02,9.01 03/01/05 HANOVER CAPITAL MORTGAGE HOLDINGS INC MD 1.01,2.03,9.01 03/02/05 HARD ROCK HOTEL INC NV 2.02 03/02/05 HARMONIC INC DE 8.01,9.01 02/28/05 HARTMAN COMMERCIAL PROPERTIES REIT TX 2.02,9.01 03/01/05 HEALTHTRONICS, INC. GA 2.02,9.01 12/31/04 HEARUSA INC DE 1.01 02/24/05 HECLA MINING CO/DE/ DE 5.02,5.03,9.01 02/25/05 HEI INC MN 7.01,9.01 03/02/05 HEPALIFE TECHNOLOGIES INC FL 1.01,1.02,2.03,9.01 03/02/05 HEXCEL CORP /DE/ DE 1.01,1.02,2.03,8.01,9.01 03/02/05 HIBERNIA CORP LA 1.01,9.01 03/02/05 HILLENBRAND INDUSTRIES INC IN 5.05 02/25/05 HOME SOLUTIONS OF AMERICA INC DE 1.01,9.01 03/02/05 HORNBECK OFFSHORE SERVICES INC /LA DE 7.01,9.01 03/02/05 HOSPIRA INC DE 2.02,9.01 03/02/05 HOST MARRIOTT CORP/ MD 8.01,9.01 03/02/05 HOT TOPIC INC /CA/ CA 2.02,4.02,9.01 02/25/05 HUNTINGTON BANCSHARES INC/MD MD 8.01,9.01 03/01/05 HYDROFLO INC 5.02 02/24/05 I2 TELECOM INTERNATIONAL INC WA 1.01,9.01 03/02/05 ICOP DIGITAL, INC CO 8.01,9.01 03/02/05 ICU MEDICAL INC/DE DE 1.01,9.01 02/25/05 IDEX CORP /DE/ DE 1.01,5.02,9.01 02/25/05 IHOP CORP DE 8.01,9.01 03/01/05 II-VI INC PA 1.01,9.01 02/24/05 ILINC COMMUNICATIONS INC DE 8.01,9.01 03/02/05 IMPAC MEDICAL SYSTEMS INC 8.01,9.01 03/01/05 IMPAX LABORATORIES INC DE 7.01,9.01 03/02/05 INDEPENDENT BANK CORP MI 8.01 03/02/05 INDYMAC MBS INC 8.01,9.01 02/28/05 INSIGHTFUL CORP DE 2.02,9.01 03/02/05 INSTINET GROUP INC DE 1.01,2.06 03/02/05 INTEGRATED ELECTRICAL SERVICES INC DE 2.03,3.02,9.01 02/24/05 INTERCELL INTERNATIONAL CORP NV 8.01 03/01/05 INTERCHANGE CORP DE 2.01,8.01,9.01 02/28/05 INTERFACE INC GA 1.01,7.01,9.01 12/15/04 INTERLINE BRANDS INC 2.02,9.01 03/01/05 INTERLINE BRANDS, INC./DE DE 2.02,9.01 03/01/05 INTERPHARM HOLDINGS INC DE 1.01 02/24/05 INVESTORS REAL ESTATE TRUST ND 2.01,9.01 05/01/04 ION NETWORKS INC DE 1.01 02/25/05 IPEC HOLDINGS INC NV 2.02,9.01 03/01/05 IRON MOUNTAIN INC/PA PA 2.02,9.01 03/02/05 ISTA PHARMACEUTICALS INC DE 2.02,9.01 03/02/05 J.P. Morgan Mortgage Trust 2005-S1 DE 8.01,9.01 03/02/05 JDS UNIPHASE CORP /CA/ DE 1.01,5.02,9.01 02/28/05 JOHNSON OUTDOORS INC WI 8.01,9.01 03/01/05 K2 INC DE 7.01 03/01/05 Knockout Holdings, Inc. DE 5.03,9.01 02/24/05 LACLEDE GROUP INC MO 7.01,9.01 03/01/05 LADISH CO INC WI 1.01,9.01 02/24/05 LAKE AREA CORN PROCESSORS LLC 8.01 02/18/05 LEAP WIRELESS INTERNATIONAL INC DE 1.01,1.02,5.02 02/24/05 LEGEND INTERNATIONAL HOLDINGS INC DE 4.01,9.01 02/18/05 LIBERTY CORP SC 2.02,7.01,9.01 03/02/05 LNB BANCORP INC OH 8.01 03/01/05 LODGENET ENTERTAINMENT CORP DE 7.01,9.01 03/02/05 LONGS DRUG STORES CORP MD 2.02 03/02/05 LONGS DRUG STORES CORP MD 1.01,5.02,9.01 03/01/05 LUBRIZOL CORP OH 1.01,9.01 02/21/05 AMEND M WAVE INC DE 2.01,2.02,2.03,9.01 03/02/05 MAC-GRAY CORP DE 2.02,9.01 02/28/05 MACKINAC FINANCIAL CORP /MI/ MI 9.01 03/02/05 MACKINAC FINANCIAL CORP /MI/ MI 2.02,9.01 03/02/05 AMEND MAIN STREET RESTAURANT GROUP, INC. DE 2.02,4.02,9.01 03/01/05 MAJESCO HOLDINGS INC DE 1.02,5.02 02/24/05 MANITOWOC CO INC WI 1.01,9.01 02/25/05 MAVERICK TUBE CORPORATION DE 5.03,9.01 02/23/05 MAVERICK TUBE CORPORATION DE 7.01,9.01 02/23/05 MAVERICK TUBE CORPORATION DE 7.01,9.01 02/28/05 MAY DEPARTMENT STORES CO DE 3.03,9.01 03/02/05 MB FINANCIAL INC /MD MD 1.01,9.01 02/23/05 AMEND McCormick & Schmicks Seafood Restaura 2.02,9.01 03/02/05 MCG CAPITAL CORP DE 2.02,9.01 03/02/05 MCI INC DE 1.01,8.01,9.01 03/02/05 MEDALLION FINANCIAL CORP DE 1.01,7.01,9.01 02/28/05 MEDI HUT CO INC DE 3.02 02/25/05 MEDIACOM COMMUNICATIONS CORP DE 1.01 02/24/05 MEDISCIENCE TECHNOLOGY CORP NJ 4.01,9.01 02/26/05 MEDQUIST INC NJ 1.01,5.02,9.01 02/24/05 Meritage Homes CORP MD 8.01,9.01 02/24/05 AMEND MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 02/25/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 02/25/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 02/25/05 METROPCS INC 1.01 02/25/05 MICHAELS STORES INC DE 2.02,9.01 03/02/05 MIDWAY GAMES INC DE 2.02,9.01 02/28/05 MIDWEST BANC HOLDINGS INC DE 7.01 03/02/05 MILACRON INC DE 8.01,9.01 03/02/05 MINDSPEED TECHNOLOGIES, INC DE 1.01,9.01 02/24/05 MINE SAFETY APPLIANCES CO PA 2.02,9.01 03/02/05 MINRAD INTERNATIONAL, INC. NV 2.01,3.02,4.01,5.01,5.03,8.01 03/02/05 AMEND MISSION RESOURCES CORP DE 8.01 03/01/05 MODINE MANUFACTURING CO WI 8.01,9.01 03/01/05 MODTECH HOLDINGS INC CA 1.01,1.02,2.03,9.01 02/25/05 MONACO GROUP INC DE 2.01,5.02,5.03,9.01 03/02/05 MORTGAGE ASSET SECZT TRANS INC MORT P DE 8.01,9.01 02/25/05 MortgageIT Trust 2004-1 DE 8.01,9.01 02/25/05 MORTGAGEIT TRUST 2004-2, MORTGAGE-BAC 8.01,9.01 02/25/05 MS STRUCTURED ASSET CORP CBT SERIES 2 DE 8.01,9.01 02/25/05 MYOGEN INC DE 1.01,5.02 02/24/05 NABORS INDUSTRIES LTD D0 5.02,9.01 02/24/05 NABORS INDUSTRIES LTD D0 1.01,9.01 02/24/05 NanoSignal CORP NV 5.02,8.01 02/28/05 NASTECH PHARMACEUTICAL CO INC DE 2.02,9.01 03/02/05 NATIONAL DENTEX CORP /MA/ MA 8.01,9.01 03/02/05 NATIONAL WATERWORKS INC 2.02,9.01 03/02/05 NATURES SUNSHINE PRODUCTS INC UT 8.01,9.01 02/24/05 NAVISTAR INTERNATIONAL CORP DE 2.03,7.01,8.01 03/02/05 NEIMAN MARCUS GROUP INC DE 2.02,9.01 03/02/05 NEIMAN MARCUS GROUP INC DE 7.01 03/02/05 NELNET INC NE 2.03 02/23/05 NEOPHARM INC DE 2.02,9.01 02/24/05 NEORX CORP WA 1.01,9.01 11/04/04 NEWMONT MINING CORP /DE/ DE 1.01,9.01 02/24/05 NEXTEL COMMUNICATIONS INC DE 1.01 02/24/05 NORTH AMERICAN GALVANIZING & COATINGS DE 2.02,8.01,9.01 02/25/05 NORTH AMERICAN GALVANIZING & COATINGS DE 1.01,9.01 02/28/05 NORTH AMERICAN GALVANIZING & COATINGS DE 2.02,9.01 11/09/04 AMEND Novelis Inc. A6 2.02,9.01 02/02/05 OIL STATES INTERNATIONAL INC DE 8.01 03/02/05 OPEN SOLUTIONS INC DE 2.02,9.01 03/02/05 ORBITAL SCIENCES CORP /DE/ DE 2.02 03/02/05 ORTHOMETRIX INC DE 3.02 02/28/05 OTHNET INC DE 1.01,2.01,3.02,3.03,5.01,5.02 02/28/05 OTTER TAIL CORP MN 7.01 02/24/05 OVERHILL FARMS INC NV 1.01,9.01 02/24/05 PAB BANKSHARES INC GA 2.02,9.01 03/02/05 PACIFICORP /OR/ OR 8.01,9.01 02/25/05 PARTNERS TRUST FINANCIAL GROUP INC 7.01 03/01/05 PATRON SYSTEMS INC NV 1.01,2.01,2.03,3.02,5.02,8.01 02/24/05 PAYCHEX INC DE 5.02,9.01 02/28/05 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 2.03 02/24/05 PENTAIR INC MN 1.01 02/24/05 PERFORMANCE CAPITAL MANAGEMENT LLC CA 2.03 02/25/05 PETSMART INC DE 2.02,4.02,9.01 03/02/05 PFIZER INC DE 1.01 03/02/05 Philadelphia Mortgage Corp. NV 7.01,9.01 03/02/05 PIEDMONT NATURAL GAS CO INC NC 8.01 02/28/05 PNM RESOURCES INC NM 1.01 03/02/05 PNM RESOURCES INC NM 7.01 01/31/05 POINT THERAPEUTICS INC DE 8.01,9.01 02/28/05 POLAROID HOLDING CO DE 8.01,9.01 03/01/05 POSSIS MEDICAL INC MN 7.01,9.01 03/01/05 POSSIS MEDICAL INC MN 7.01 03/01/05 PREMIER DEVELOPMENT & INVESTMENT INC NV 2.02,9.01 03/02/05 PRIMEDIA INC DE 7.01,9.01 03/01/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 02/25/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 02/25/05 PROGENICS PHARMACEUTICALS INC DE 1.01 02/07/05 PROQUEST CO DE 2.02,9.01 02/24/05 PROVIDENT BANKSHARES CORP MD 7.01,9.01 03/02/05 PUBLIC CO MANAGEMENT CORP NV 8.01,9.01 03/01/05 PUBLIC SERVICE CO OF NEW MEXICO NM 7.01 01/31/05 PURE WORLD INC DE 5.02 02/28/05 AMEND PXRE GROUP LTD 5.02,7.01,9.01 03/01/05 QMED INC DE 1.01,5.02,9.01 02/24/05 QUANTA SERVICES INC DE 7.01,9.01 03/02/05 QWEST COMMUNICATIONS INTERNATIONAL IN DE 8.01 03/01/05 R H DONNELLEY CORP DE 1.01 02/24/05 RANGE RESOURCES CORP DE 2.02,9.01 03/01/05 RANGE RESOURCES CORP DE 8.01,9.01 03/02/05 RAYTHEON CO/ DE 5.02 02/28/05 RELIANT ENERGY INC DE 2.02,9.01 03/02/05 RIMAGE CORP MN 1.01 02/24/05 SAVE THE WORLD AIR INC NV 8.01,9.01 03/02/05 SCIENCE DYNAMICS CORP DE 1.01,2.03,3.02,5.02,9.01 02/25/05 AMEND Sealy Mattress CORP DE 2.02,9.01 02/28/05 SECURITY CAPITAL CORP/DE/ DE 3.01,8.01,9.01 02/28/05 SEGMENTZ INC DE 1.01,2.03,9.01 03/02/05 SEGMENTZ INC DE 4.01,9.01 03/02/05 AMEND SHIRE PHARMACEUTICALS GROUP PLC 2.02,9.01 03/02/05 SIGMA ALDRICH CORP DE 1.01 02/28/05 SILICON GRAPHICS INC DE 1.01,2.05,9.01 02/24/05 SILVERSTAR HOLDINGS LTD B0 1.01,7.01,9.01 02/24/05 SIMPLETECH INC CA 7.01,9.01 03/01/05 SOMANETICS CORP MI 1.01,9.01 02/24/05 SOUTHWESTERN ENERGY CO AR 1.01,9.01 10/26/04 SOUTHWESTERN ENERGY CO AR 7.01 03/01/05 SPECTRASITE INC DE 4.02,7.01,9.01 03/01/05 SPORTSMANS GUIDE INC MN 1.01,2.02,8.01,9.01 02/25/05 SS&C TECHNOLOGIES INC DE 1.01,9.01 02/25/05 ST JUDE MEDICAL INC MN 5.03,9.01 03/02/05 STERLING CONSTRUCTION CO INC DE 8.01 03/01/05 STONE ENERGY CORP DE 2.02,9.01 12/31/04 STONEPATH GROUP INC DE 3.01 02/28/05 STRATEGIC DIAGNOSTICS INC/DE/ DE 5.02 02/28/05 STRATEGIC DIAGNOSTICS INC/DE/ DE 7.01 01/12/05 STRATEGIC DIAGNOSTICS INC/DE/ DE 7.01 03/01/05 STRATEGIC HOTEL CAPITAL INC 1.01,7.01,9.01 02/28/05 SUFFOLK BANCORP NY 8.01 02/28/05 SUN HYDRAULICS CORP FL 2.02,9.01 02/01/05 SYMBOL TECHNOLOGIES INC DE 2.02,9.01 03/01/05 TAPESTRY PHARMACEUTICALS, INC DE 3.01 02/25/05 TECH DATA CORP FL 1.01,9.01 02/25/05 TELEDYNE TECHNOLOGIES INC DE 7.01,9.01 03/02/05 TERREMARK WORLDWIDE INC DE 1.01,2.01,2.03,3.02,9.01 12/31/04 AMEND TESSERA TECHNOLOGIES INC DE 7.01,9.01 03/01/05 TGC INDUSTRIES INC TX 2.02,7.01,9.01 02/28/05 THERMO ELECTRON CORP DE 1.01,9.01 02/25/05 THIRD CENTURY BANCORP 2.02,8.01,9.01 02/25/05 TIMELINE INC WA 3.01 03/01/05 TITAN CORP DE 2.02,9.01 03/02/05 TLC VISION CORP A6 8.01,9.01 03/01/05 TNR TECHNICAL INC NY 5.03 03/02/05 TODCO DE 8.01 03/01/05 TORPEDO SPORTS USA INC NV 8.01 02/24/05 TOTAL SYSTEM SERVICES INC GA 8.01,9.01 03/01/05 TOWN & COUNTRY TRUST MD 2.02,7.01,9.01 02/24/05 TOWN SPORTS INTERNATIONAL HOLDINGS IN DE 2.02,9.01 03/01/05 TRUE VALUE CO DE 2.02,8.01,9.01 02/18/05 Trust, Asset Backed Notes DE 9.01 02/25/05 TVI CORP MD 2.02,9.01 03/02/05 UNIGENE LABORATORIES INC DE 5.02 03/01/05 UNION BANKSHARES CORP VA 5.02 02/24/05 UNITED COMMUNITY BANKSHARES OF FLORID FL 3.02,9.01 02/02/05 UNITED DIAGNOSTIC INC DE 1.01,9.01 02/28/05 UNITED HERITAGE CORP UT 3.01 03/01/05 UNITED SECURITY BANCSHARES INC DE 4.01,9.01 02/25/05 US AIRWAYS GROUP INC DE 1.01,9.01 02/28/05 US CONCRETE INC DE 2.02,9.01 03/02/05 UTAH MEDICAL PRODUCTS INC UT 7.01 03/02/05 VARIAN SEMICONDUCTOR EQUIPMENT ASSOCI DE 1.01 02/24/05 VERIDICOM INTERNATIONAL INC DE 1.01,2.03,3.02,9.01 02/25/05 VERITY INC \DE\ DE 2.02,9.01 03/01/05 VERIZON COMMUNICATIONS INC DE 1.01 03/02/05 VESTA INSURANCE GROUP INC DE 1.01 02/28/05 VICTORY CAPITAL HOLDINGS CORP NV 1.01 03/01/05 VIEWPOINT CORP DE 2.02,9.01 02/24/05 VIRTRA SYSTEMS INC TX 1.01 02/25/05 VISION BANCSHARES INC AL 7.01,9.01 03/01/05 VISTA CONTINENTAL CORP DE 8.01 03/01/05 VISX INC DE 8.01,9.01 03/02/05 VITALSTATE INC NY 5.02,9.01 02/24/05 VIVUS INC CA 1.01,8.01 02/28/05 WARREN RESOURCES INC MD 7.01,9.01 03/02/05 WASHINGTON MUTUAL INC WA 8.01,9.01 02/28/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 02/28/05 WASTE INDUSTRIES USA INC NC 2.02,9.01 03/02/05 WEBSTER FINANCIAL CORP DE 1.01 02/24/05 WESTAMERICA BANCORPORATION CA 8.01 03/01/05 WILEY JOHN & SONS INC NY 5.02 03/02/05 WILLIAM LYON HOMES DE 2.02,9.01 03/01/05 WILLIAMS COMPANIES INC DE 1.01,8.01,9.01 02/24/05 WINLAND ELECTRONICS INC MN 8.01 02/28/05 WORLD AIR HOLDINGS, INC. DE 3.02 02/25/05 WORLD FUEL SERVICES CORP FL 2.02,7.01,9.01 03/02/05