SEC NEWS DIGEST Issue 2005-63 April 4, 2005 COMMISSION ANNOUNCEMENTS SEC NAMES MEYER EISENBERG ACTING DIRECTOR OF DIVISION OF INVESTMENT MANAGEMENT On April 1, the Securities and Exchange Commission named Meyer Eisenberg Acting Director of the Commission’s Division of Investment Management. Since 1998, Eisenberg has served as Deputy General Counsel for the Commission. In that role, he has been responsible for issues arising under the Investment Company Act and Investment Advisers Act. He has served as the principal liaison between the Office of General Counsel and the Division of Investment Management on all matters involving investment advisers, investment companies, their service providers, and their distributors. Chairman Donaldson said, “Mike is a distinguished member of the securities bar and his history of service to the Commission and to the investing public is unmatched. I am delighted that he has agreed to serve as Acting Division Director during this interim period.” From 1970 to 1998, Eisenberg was in private practice. In 1985-1986, he was Director, National Center on Financial Services and Visiting Professor of Law, University of California at Berkeley. From 1988-1990, he was Adjunct Professor of Law at Georgetown University. Eisenberg previously served at the Commission from 1959 -1970. During that period, he was the Executive Assistant to then Chairman Manuel F. Cohen, Associate General Counsel, and Assistant Chief Counsel of the Division of Investment Management. Eisenberg earned his law degree from Columbia University, and his undergraduate degree from Brooklyn College. (Press Rel. 2005-46) ENFORCEMENT PROCEEDINGS COMMISSION SUSTAINS NASD BAR OF MICHAEL ROOMS The Commission has sustained NASD disciplinary action against Michael A. Rooms of Littleton, Colorado. Rooms was a general securities principal and representative with Patterson Travis, Inc., a former NASD member. Rooms was barred from association with any NASD member firm. The Commission found that, in 1999, Rooms deliberately sought to deceive the NASD with respect to his prior sales of a penny stock that violated penny stock rules. Those rules exempt "transactions that are not recommended" from penny stock disclosure requirements. Rooms offered bribes to his customers in an effort to get them to sign false non-solicitation forms, and backdated the forms to make it appear that they had been signed at the time of his sales, knowing that the forms would be turned over to the NASD in connection with an examination it was conducting. The Commission concluded that, in light of the deception Rooms sought to practice on the NASD, the bar imposed on him was fully warranted. (Rel. 34-51467; File No. 3-11621) COMMISSION ISSUES ORDER IMPLEMENTING SETTLEMENT IN PENDING REGISTRATION REVOCATION PROCEEDING AGAINST VERTICAL COMPUTER SYSTEMS, INC., AND AS PART OF SETTLEMENT ENTERS SEPARATE CEASE-AND-DESIST ORDER AGAINST FUTURE REPORTING VIOLATIONS On April 1, the Commission issued two orders designed to resolve charges relating to Vertical Computer Systems, Inc.’s (VCSY) failure, over a three-year period, to file timely quarterly and annual reports as required by Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and rules thereunder. The orders, described below, are intended to ensure VCSY’s current and future compliance with its reporting obligations. Order Accepting Settlement Offer of Vertical Computer Systems, Inc., Implementing Settlement, and Staying Proceedings to Implement Settlement, In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding No. 3-11761 (April 1, 2005)(Implementation Order): The Implementation Order provides a framework for resolving the pending administrative proceeding instituted against VCSY pursuant to Exchange Act Section 12(j) to determine whether it is necessary and appropriate for the protection of investors to revoke or suspend the registration of VCSY’s registered classes of securities. In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding File No. 3-11761, Exchange Act Release No. 50771 (Dec. 1, 2004) (Revocation Proceeding). In the Revocation Proceeding, the Division of Enforcement (Division) alleged that Vertical Computer failed to file any periodic filings subsequent to its Form 10-QSB for the period ending September 30, 2003, in violation of Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder, and therefore the registration of each class of VCSY’s securities registered under Exchange Act Section 12 should be revoked. Pursuant to an agreement in principle to settle, VCSY undertook to file its then-delinquent Forms 10-QSB and also to timely file its Form 10-KSB for the period ending December 31, 2004. VCSY filed its delinquent periodic reports in accordance with the settlement agreement in principle. Under the Implementation Order, the Division has ten business days to raise any objections concerning the Form 10-KSB’s compliance with the technical and substantive requirements of the Exchange Act and rules thereunder. If the Division raises no objections within that time frame, then the Secretary is authorized to dismiss the proceeding without a sanction being entered against VCSY. If the Division raises any timely objections, it may then move to reopen the Revocation Proceeding or seek authorization from the Commission to enforce the Implementation Order in U.S. District Court. 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, In the Matter of Vertical Computer Systems, Inc. Administrative Proceeding No. 3-11879 (April 1, 2005): Simultaneously with the entry of the Implementation Order, the Commission also 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 (Cease- and-Desist Order) against VCSY. The Commission simultaneously accepted VCSY’s Offer of Settlement, in which it consented to the entry of the Cease-and-Desist Order. The Cease-and-Desist Order found that VCSY violated Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder. The Cease-and-Desist Order requires VCSY to cease and desist from committing or causing any violations and any future violations of Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder. Additional Materials Available at www.sec.gov ? Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934, In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding File No. 3-11761, Exchange Act Release No. 50771 (Dec. 1, 2004). ? Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to J.S.J. Capital II, Inc., In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding File No. 3-11761, Exchange Act Release No.50989 (Jan. 7, 2005). ? Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to S D E Holdings 2, Inc., In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding File No. 3-11761, Exchange Act Release No. 50991 (Jan. 7, 2005). ? Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to VSAT Net, Inc., In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding File No. 3-11761, Exchange Act Release No. 50990 (Jan. 7, 2005). ? Order Making Findings and Revoking Registrations by Default against Asset Equity Group, Inc., Household Direct, Inc., International Brands, Inc., Interspace Enterprises, Inc., and Mega Micro Technologies Group, Inc. In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding File No. 3-11761, Exchange Act Release No. 51059 (Jan. 19, 2005). ? Order of Suspension of Trading, Asset Equity Group, Inc., GEMZ, Inc. Household Direct, Inc., International Brands, Inc., Interspace Enterprises, Inc., Mega Micro Technologies Group, Inc., Vertical Computer Systems, Inc. File No. 500-1 (Dec. 1, 2004). (Rels. 34-51469; File No. 3-11761 and 34-51470; File No. 3-11879) INVESTMENT COMPANY ACT RELEASES THE BRAZILIAN EQUITY FUND, INC., ET AL. An order has been issued on an application filed by The Brazilian Equity Fund, Inc., et al. granting an exemption from Section 17(a) of the Investment Company Act and approving a joint transaction under Rule 17d- 1 under the Act. The order permits the settlement of litigation in which the applicants are named as defendants. (Rel. IC-26826 – March 31) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The International Securities Exchange filed a proposed rule change (SR- ISE-2004-28) and Amendments No. 1 and 2 thereto relating to trading options on full and reduced values of the ISE 250 Index, the ISE 100 Index and the ISE 50 Index, including long-term options. Publication of the proposal is expected in the Federal Register during the week of April 4. (Rel. 34-51447) The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2004-09) that would allow NSCC to establish a comprehensive standard of care and limitation of liability with respect to its members. Publication of the proposal is expected in the Federal Register during the week of April 4. (Rel. 34-51458) The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE- 2005-27) relating to the Hybrid Opening System. Publication of the proposal is expected in the Federal Register during the week of April 4. (Rel. 34-51459) The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE- 2005-20) and Amendment No. 1 thereto relating to an Interpretation of Paragraph (b) of Article Fifth of Its Certificate of Incorporation and an Amendment to Rule 3.16(b). Publication of the proposal is expected in the Federal Register during the week of April 4. (Rel. 34-51462) The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE- 2005-19) and Amendment No. 1 thereto relating to an Interpretation of Paragraph (b) of Article Fifth of Its Certificate of Incorporation and an Amendment to Rule 3.16(b). Publication of the proposal is expected in the Federal Register during the week of April 4. (Rel. 34-51463) The Chicago Stock Exchange filed a proposed rule change and Amendment Nos. 1 and 2 thereto (SR-CHX-2005-04) to clarify that specialists may not charge commissions with respect to the execution of CHXpress orders. Publication of the proposal is expected in the Federal Register during the week of April 4. (Rel. 34-51465) APPROVAL OF AMENDMENT TO OPTIONS DISCLOSURE DOCUMENT The Commission approved a proposed supplement to the Options Disclosure Document submitted by the Options Clearing Corporation regarding volatility options (SR-ODD-2005- 01). Publication of the proposal is expected in the Federal Register during the week of April 4. (Rel. 34- 51454) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-NSX-2004-07) filed by the National Stock Exchange relating to non-member give-ups. Publication of the proposal is expected in the Federal Register during the week of April 4. (Rel. 34-51456) The Commission approved a proposed rule change (SR-Amex-2005-007) and Amendment No. 1 thereto submitted by the American Stock Exchange to require specialists to use and maintain a back-up automatic quote system in ANTE classes. Publication of the proposal is expected in the Federal Register during the week of April 4. (Rel. 34-51460) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-3 VERTEX PHARMACEUTICALS INC / MA, 130 WAVERLY STREET, CAMBRIDGE, MA, 02139-4242, 6165776000 - 0 ($200,000,000.00) Unallocated (Universal) Shelf, (File 333-123731 - Apr. 1) (BR. 01) SB-2 STONE MOUNTAIN RESOURCES INC, 701 NORTH GREEN VALLEY PARKWAY, SUITE 200, HENDERSON, NV, 89074, 702-990-3489 - 4,961,000 ($1,240,250.00) Equity, (File 333-123735 - Apr. 1) (BR. 09) S-8 LYONDELL CHEMICAL CO, 1221 MCKINNEY ST, SUITE 700, HOUSTON, TX, 77010, 713-652-7200 - 12,000,000 ($332,340,000.00) Equity, (File 333-123736 - Apr. 1) (BR. 06) S-8 REGIS CORP, 7201 METRO BLVD, MINNEAPOLIS, MN, 55439, 6129477000 - 0 ($101,900,000.00) Equity, (File 333-123737 - Apr. 1) (BR. 37) S-8 APPLIED DIGITAL SOLUTIONS INC, 1690 SOUTH CONGRESS AVENUE, SUITE 200, DELRAY BEACH, FL, 33445, 561-805-8000 - 249,985 ($887,447.00) Equity, (File 333-123738 - Apr. 1) (BR. 37) SB-2 ROANOKE TECHNOLOGY CORP, 539 BECKER DRIVE, ROANOKE RAPIDS, NC, 27870, 2525379222 - 13,010,000,002 ($9,107,000.00) Equity, (File 333-123739 - Apr. 1) (BR. 08) S-4 TECHNOLOGY SOLUTIONS COMPANY, 205 N MICHIGAN AVE, SUITE 1500, CHICAGO, IL, 60601, 3122284500 - 0 ($9,000,000.00) Equity, (File 333-123740 - Apr. 1) (BR. 03) S-3 ACE SECURITIES CORP, 6525 MORRISON BLVD, SUITE 318, CHARLOTTE, NC, 28211, 7043650569 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-123741 - Apr. 1) (BR. 05) S-1 TRIPOS INC, 1699 SOUTH HANLEY RD, STE 303, ST LOUIS, MO, 63144, 3146471099 - 867,371 ($3,690,663.60) Equity, (File 333-123742 - Apr. 1) (BR. 03) SB-2 REZCONNECT TECHNOLOGIES INC, 560 SYLVAN AVENUE, ENGLEWOOD CLIFFS, NJ, 07632, 2015678500 - 3,000,000 ($4,020,000.00) Equity, (File 333-123743 - Apr. 1) (BR. 05) S-8 ARBIOS SYSTEMS INC, 8797 BEVERLY BOULEVARD, #206, LOS ANGELES, CA, 90048, (310) 657-4898 - 1,000,000 ($1,851,000.00) Equity, (File 333-123744 - Apr. 1) (BR. 36) S-8 SOMERA COMMUNICATIONS INC, 301 S. NORTHPOINT DRIVE, COPPELL, TX, 75019, 972-304-5660 - 2,184,973 ($3,191,717.24) Equity, (File 333-123745 - Apr. 1) (BR. 36) S-8 FEATHERLITE INC, HIGHWAYS 63 & 9, PO BOX 320, CRESCO, IA, 52136, 3195476000 - 600,000 ($4,170,000.00) Equity, (File 333-123746 - Apr. 1) (BR. 05) S-4 Kraton Polymers LLC, 700 MILAM STREET, 13TH FLOOR, NORTH TOWER, HOUSTON, TX, 77002, 800 457-2866 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-123747 - Apr. 1) (BR. 06) S-8 ALTIRIS INC, 588 WEST 400 SOUTH, LINDON, UT, 84042, 8018052400 - 1,861,470 ($44,517,855.00) Equity, (File 333-123748 - Apr. 1) (BR. 03) S-4 Polymer Holdings LLC, 301 COMMERCE STREET, SUITE 3300, FORT WORTH, TX, 76102, 800 457-2866 - 0 ($150,000,000.00) Non-Convertible Debt, (File 333-123749 - Apr. 1) (BR. 06) S-8 FAIR ISAAC CORP, 200 SMITH RANCH ROAD, SAN RAFAEL, CA, 94903, 4154722211 - 0 ($18,000,000.00) Other, (File 333-123750 - Apr. 1) (BR. 08) S-8 FAIR ISAAC CORP, 200 SMITH RANCH ROAD, SAN RAFAEL, CA, 94903, 4154722211 - 0 ($93,848,627.28) Equity, (File 333-123751 - Apr. 1) (BR. 08) S-4 TENNECO AUTOMOTIVE INC, 500 NORTH FIELD DRIVE, LAKE FOREST, IL, 60045, 847-482-50 - 0 ($500,000,000.00) Non-Convertible Debt, (File 333-123752 - Apr. 1) (BR. 05) S-8 MARCHEX INC, 413 PINE STREET, SUITE 500, SEATTLE, WA, 98101, 206-774-5000 - 1,274,948 ($23,293,330.00) Equity, (File 333-123753 - Apr. 1) (BR. 08) S-8 WINDROSE MEDICAL PROPERTIES TRUST, 800,000 ($10,904,000.00) Equity, (File 333-123754 - Apr. 1) (BR. 08) S-4 AirGate PCS, Inc. /Merger/, 5225 S. LOOP 289, SUITE 120, LUBBOCK, TX, 79424, 806-722-1100 - 0 ($175,000,000.00) Debt Convertible into Equity, (File 333-123755 - Apr. 1) (BR. 37) S-B JAPAN FINANCE CORP FOR MUNICIPAL ENTERPRISES, SHISEI KAIKAN 1-3 HIBIYA KOEN, CHIYODA KU, TOKYO 100-0012 JAPAN, M0, 00000, 81-3-3539-2690 - 0 ($1,345,794,392.00) Non-Convertible Debt, (File 333-123757 - Apr. 1) (BR. DN) S-8 MERCER INSURANCE GROUP INC, 10 NORTH HIGHWAY ONE, PENNINGTON, NJ, 08534, 6097370426 - 0 ($12,156,963.00) Equity, (File 333-123758 - Apr. 1) (BR. 01) S-8 GOODYEAR TIRE & RUBBER CO /OH/, 1144 E MARKET ST, AKRON, OH, 44316, 2167962121 - 2,000,000 ($26,900,000.00) Equity, (File 333-123759 - Apr. 1) (BR. 06) S-4 YELLOW ROADWAY CORP, ATTN: FINANCIAL REPORTING MANAGER - A415, 10990 ROE AVENUE, OVERLAND PARK, KS, 66211, 9136966100 - 0 ($13,500,000.00) Equity, (File 333-123760 - Apr. 1) (BR. 05) S-8 MOVIE STAR INC /NY/, 2126797260 - 0 ($724,940.00) Equity, (File 333-123761 - Apr. 1) (BR. 02) S-11 Deerfield Triarc Capital Corp, 8700 WEST BRYN MAWR AVE 12TH FL, CHICAGO, IL, 60631, 773-380-1600 - 0 ($450,000,000.00) Equity, (File 333-123762 - Apr. 1) (BR. ) S-3 SONUS PHARMACEUTICALS INC, 22026 2OTH AVE SE, STE 102, BOTHELL, WA, 98021, 2064879500 - 0 ($50,000,000.00) Equity, (File 333-123763 - Apr. 1) (BR. 01) SB-2 ULTRADATA SYSTEMS INC, 1240 DIELMAN INDUSTRIAL CT, ST LOUIS, MO, 63132, 3149972250 - 3,100,000 ($2,230,000.00) Equity, (File 333-123764 - Apr. 1) (BR. 03) S-4 COMMUNITY BANKS INC /PA/, 750 EAST PARK DR, HRRISBURG, PA, 17111, 7179205803 - 0 ($268,522,648.00) Equity, (File 333-123765 - Apr. 1) (BR. 07) N-2 Enhanced Equity Premium Fund Inc., 125 BROAD STREET, NEW YORK, NY, 10004, 800-451-2010 - 0 ($200,000.00) Equity, (File 333-123766 - Apr. 1) (BR. ) S-8 DAVEY TREE EXPERT CO, 1500 N MANTUA ST, P O BOX 5193, KENT, OH, 44240-5193, 3306739511 - 5,000,000 ($100,000,000.00) Equity, (File 333-123767 - Apr. 1) (BR. 04) SB-2 PROGINET CORP, 200 GARDEN CITY PLAZA, STE 220, GARDEN CITY, NY, 11530, 5165353600 - 0 ($1,459,167.00) Equity, (File 333-123768 - Apr. 1) (BR. 03) S-8 FRANKLIN BANK CORP, 9800 RICHMOND AVE, SUITE 680, HOUSTON, TX, 77042, 713-339-8900 - 1,775,000 ($27,136,659.00) Equity, (File 333-123769 - Apr. 1) (BR. 07) N-2 Eaton Vance Tax-Managed Buy-Write Opportunities Fund, THE EATON VANCE BUILDING, 255 STATE STREET, BOSTON, MA, 02109, 617-482-8260 - 50,000 ($1,000,000.00) Equity, (File 333-123770 - Apr. 1) (BR. 16) S-8 HARRIS INTERACTIVE INC, 135 CORPORATE WOODS, ROCHESTER, NY, 14623-1457, 7162728400 - 235,000 ($1,865,900.00) Equity, (File 333-123771 - Apr. 1) (BR. 08) S-3 HYTHIAM INC, 11150 SANTA MONICA BOULEVARD, SUITE 1500, LOS ANGELES, CA, 90025, 310 444 4300 - 0 ($30,000,000.00) Equity, (File 333-123772 - Apr. 1) (BR. 01) S-8 HYTHIAM INC, 11150 SANTA MONICA BOULEVARD, SUITE 1500, LOS ANGELES, CA, 90025, 310 444 4300 - 6,000,000 ($23,273,920.00) Equity, (File 333-123773 - Apr. 1) (BR. 01) SB-2 Celtic Cross Ltd., 1109 7TH COURT, FOX ISLAND, WA, 98333, 1-253-549-4336 - 2,423,333 ($242,333.30) Equity, (File 333-123774 - Apr. 1) (BR. ) S-1 TERREMARK WORLDWIDE INC, 2601 SOUTH BAYSHORE DRIVE, MIAMI, FL, 33133, 2123199160 - 0 ($82,746,813.00) Equity, (File 333-123775 - Apr. 1) (BR. 37) S-3 WINDROSE MEDICAL PROPERTIES TRUST, 0 ($4,776,170.00) Equity, (File 333-123776 - Apr. 1) (BR. 08) S-8 MGIC INVESTMENT CORP, 250 E KILBOURN AVE, MILWAUKEE, WI, 53202, 4143476480 - 3,500,000 ($216,685,000.00) Equity, (File 333-123777 - Apr. 1) (BR. 01) S-8 VARIAN MEDICAL SYSTEMS INC, 3100 HANSEN WAY, PALO ALTO, CA, 94304-1000, 6504934000 - 0 ($137,500,000.00) Equity, (File 333-123778 - Apr. 1) (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 ------------------------------------------------------------------------------------------------ 1ST INDEPENDENCE FINANCIAL GROUP, INC DE 1.01,1.02,5.02,9.01 03/31/05 ACCESS PHARMACEUTICALS INC DE 7.01 04/01/05 ACCESS WORLDWIDE COMMUNICATIONS INC DE 1.01,9.01 03/29/05 ACE Securities Corp Home Equity Serie DE 8.01,9.01 03/25/05 ACE Securities Corp Series 2005 SD1 DE 8.01,9.01 03/25/05 ACORN HOLDING CORP DE 5.02 03/28/05 ACT TELECONFERENCING INC CO 7.01 03/28/05 ACTIVEWORLDS COM INC 8.01 03/22/05 ACTIVEWORLDS COM INC 8.01 03/31/05 AMEND ACUITY BRANDS INC DE 8.01,9.01 03/30/05 ACURA PHARMACEUTICALS, INC NY 3.02 03/31/05 AEROGEN INC DE 8.01,9.01 04/01/05 ALBERTSONS INC /DE/ DE 1.01 03/28/05 ALLEGHENY ENERGY, INC MD 7.01 03/31/05 ALLETE INC MN 8.01,9.01 04/01/05 ALLIED DEFENSE GROUP INC DE 2.02,9.01 03/31/05 ALMOST FAMILY INC DE 2.01,9.01 03/31/05 ALPHARMA INC DE 2.02 03/31/05 AMERICAN CAPITAL STRATEGIES LTD 1.01,9.01 03/29/05 AMERICAN EDUCATION CORP NV 8.01,9.01 04/01/05 AMERICAN EXPRESS CO NY 1.01 03/30/05 AMERICAN HOME MORT SECURITIES HOME MO DE 8.01,9.01 03/25/05 AMERICAN HOME MORTGAGE INVESTMENT TRU DE 8.01,9.01 03/25/05 AMERICAN SOUTHWEST HOLDINGS INC DE 4.01 03/28/05 AMERICAN STANDARD COMPANIES INC DE 1.01,2.03,9.01 03/29/05 AMERICAN TECHNOLOGY CORP /DE/ DE 1.01 03/29/05 AMERICAN VANTAGE COMPANIES NV 4.02 03/29/05 AMERISOURCEBERGEN CORP DE 8.01,9.01 03/31/05 AMN HEALTHCARE SERVICES INC DE 1.01,9.01 03/29/05 ANALEX CORP NY 5.03,9.01 03/30/05 ANNUITY & LIFE RE (HOLDINGS), LTD. D0 1.01 03/28/05 APPLIANCE RECYCLING CENTERS OF AMERIC MN 2.02,9.01 03/21/05 APPLIED DIGITAL SOLUTIONS INC MO 1.01 03/31/05 APPLIED IMAGING CORP DE 8.01,9.01 03/28/05 APPLIED MATERIALS INC /DE DC 5.04,9.01 04/01/05 ARCH CHEMICALS INC VA 7.01,9.01 03/31/05 ARLINGTON HOSPITALITY INC DE 2.02,9.01 03/31/05 ARRHYTHMIA RESEARCH TECHNOLOGY INC /D DE 2.02,7.01,9.01 03/07/05 ARTEMIS INTERNATIONAL SOLUTIONS CORP DE 2.03,9.01 03/31/05 ASCONI CORP NV 8.01,9.01 03/29/05 ASHFORD HOSPITALITY TRUST INC MD 8.01,9.01 03/31/05 ASIA PAYMENT SYSTEMS NV 7.01,9.01 03/31/05 AUGUST TECHNOLOGY CORP MN 1.01,5.02,9.01 03/30/05 AVERY DENNISON CORPORATION DE 1.01 03/31/05 BADGER PAPER MILLS INC WI 2.02,9.01 03/31/05 Banc of America Alternative Loan Trus DE 8.01,9.01 03/25/05 Banc of America Funding Corp. 2005-1 DE 8.01,9.01 03/25/05 Banc of America Mortgage Securities M DE 8.01,9.01 03/25/05 Banc of America Mortgage Securities M DE 8.01,9.01 03/25/05 Banc of America Mortgage Securities M DE 8.01,9.01 03/25/05 Banc of America Mortgage Securities M DE 8.01,9.01 03/25/05 BANK HOLDINGS NV 4.01 03/01/05 AMEND BARNES & NOBLE INC DE 1.01 03/28/05 BARNES GROUP INC DE 1.01 03/29/05 AMEND BAY VIEW CAPITAL CORP DE 8.01,9.01 03/31/05 Bay View Deposit CORP DE 9.01 03/25/05 BAY VIEW SECURITIZATION CORP DE 9.01 03/25/05 BAY VIEW TRANSACTION CORP 9.01 03/25/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 03/25/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 03/25/05 BEHRINGER HARVARD REIT I INC MD 8.01 03/28/05 Benjamin Franklin Bancorp, M.H.C. MA 8.01,9.01 03/31/05 BERKSHIRE HILLS BANCORP INC 7.01,9.01 04/01/05 BEST BUY CO INC MN 2.02,9.01 04/01/05 BEST BUY CO INC MN 2.02,9.01 03/31/05 BIOGEN IDEC INC DE 7.01,8.01,9.01 03/30/05 BIOJECT MEDICAL TECHNOLOGIES INC OR 5.02 03/28/05 BIOTIME INC CA 2.02,9.01 04/01/05 BLUE DOLPHIN ENERGY CO DE 3.02 04/01/05 BLUE RIVER BANCSHARES INC IN 1.01,2.02,9.01 03/30/05 BLUEBOOK INTERNATIONAL HOLDING CO DE 1.01,9.01 03/07/05 AMEND BOOKHAM, INC. DE 1.01,2.01,8.01,9.01 03/28/05 BOSTON BEER CO INC MA 4.01 03/14/05 AMEND BOSTON COMMUNICATIONS GROUP INC MA 1.01 03/28/05 BOSTON SCIENTIFIC CORP DE 1.01,9.01 03/30/05 BOYD GAMING CORP NV 5.02 03/31/05 BOYDS COLLECTION LTD 5.02 04/01/05 BOYKIN LODGING CO OH 2.01,9.01 03/30/05 BRAINSTORM CELL THERAPEUTICS INC 1.01,9.01 03/28/05 Bridge Capital Holdings CA 4.01 03/29/05 BRIGHTSTAR INFORMATION TECHNOLOGY GRO DE 8.01 03/31/05 BUCA INC /MN MN 2.06,3.01,8.01,9.01 03/28/05 BUILD A BEAR WORKSHOP INC DE 1.01,9.01 04/01/05 BURKE MILLS INC NC 4.02,9.01 03/29/05 C-BASS 2004-CB8 TRUST DE 8.01,9.01 03/25/05 CAL BAY INTERNATIONAL INC NV 8.01 04/01/05 CAL DIVE INTERNATIONAL INC MN 1.01,9.01 03/30/05 CAMPBELL FUND TRUST MD 3.02 04/01/05 CANO PETROLEUM, INC 1.01,2.01,3.02,9.01 03/29/05 CANTERBURY PARK HOLDING CORP MN 7.01,9.01 03/25/05 CAP ROCK ENERGY CORP 2.02,9.01 03/31/05 CAPITAL CITY BANK GROUP INC FL 1.01,9.01 03/24/05 CARDINAL HEALTH INC OH 7.01,9.01 04/01/05 CARRIAGE SERVICES INC DE 1.01 03/28/05 CEC ENTERTAINMENT INC KS 8.01 04/01/05 CELL THERAPEUTICS INC WA 5.02 03/28/05 CENDANT CORP DE 8.01,9.01 04/01/05 Centex Home Equity Loan Trust 2005-A DE 8.01,9.01 03/25/05 CENTRAL FREIGHT LINES INC NV 2.02,7.01,9.01 03/31/05 CGI HOLDING CORP NV 2.02,9.01 03/31/05 CGI HOLDING CORP NV 9.01 01/21/05 AMEND CHAMPPS ENTERTAINMENT INC DE 3.01,5.02 03/31/05 CHARLES RIVER ASSOCIATES INC MA 1.01,9.01 03/29/05 CHICAGO BRIDGE & IRON CO N V 8.01 03/30/05 CHROMAVISION MEDICAL SYSTEMS INC DE 8.01,9.01 03/28/05 CIBER INC DE 1.01,5.02,9.01 03/30/05 CLEAN SYSTEMS TECHNOLOGY GROUP LTD NY 4.01,9.01 03/07/05 AMEND CLEVELAND CLIFFS INC OH 1.01,1.02,9.01 03/28/05 CLEVELAND CLIFFS INC OH 8.01 03/31/05 COCA COLA CO DE 1.01,9.01 03/31/05 COFFEE PACIFICA INC NV 8.01 03/23/05 COFFEE PACIFICA INC NV 8.01 03/30/05 COLLINS & AIKMAN CORP DE 2.03,9.01 03/31/05 COLONIAL COMMERCIAL CORP NY 2.02,9.01 03/31/05 COMMERCIAL CAPITAL BANCORP INC NV 8.01,9.01 04/01/05 COMSYS IT PARTNERS INC DE 8.01 04/01/05 CONNETICS CORP DE 2.03,3.02,9.01 03/28/05 CORILLIAN CORP OR 1.01,8.01,9.01 03/31/05 CORPORATE PROPERTY ASSOCIATES 12 INC MD 8.01,9.01 04/01/05 CORPORATE PROPERTY ASSOCIATES 14 INC MD 8.01,9.01 04/01/05 COSINE COMMUNICATIONS INC DE 2.02,8.01,9.01 03/31/05 CRDENTIA CORP DE 1.01,2.01,2.03,3.02,8.01,9.01 03/28/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 04/01/05 CREDIT SUISSE FIRST BOSTON USA INC DE 7.01 03/28/05 CREDIT SUISSE FIRST BOSTON USA INC DE 7.01 03/28/05 CREDIT SUISSE FIRST BOSTON USA INC DE 7.01 03/28/05 CROGHAN BANCSHARES INC OH 7.01 04/01/05 CROWN MEDIA HOLDINGS INC DE 2.06,8.01 03/31/05 CSFB HOME EQUITY MORTGAGE TRUST 2005- DE 8.01,9.01 03/25/05 CWALT INC 8.01,9.01 03/31/05 CWALT INC 8.01,9.01 03/28/05 CWALT INC 8.01,9.01 03/30/05 CWALT INC 8.01,9.01 03/30/05 CWMBS INC DE 8.01,9.01 03/31/05 CYBER DEFENSE SYSTEMS INC FL 2.02,9.01 03/31/05 CYMER INC NV 1.01,9.01 03/28/05 DANA CORP VA 1.01 03/31/05 DATA SYSTEMS & SOFTWARE INC DE 2.02,9.01 04/01/05 DAVE & BUSTERS INC MO 2.02,4.01,9.01 04/01/05 DELPHI CORP DE 1.01,9.01 03/28/05 DELTA & PINE LAND CO DE 2.02,9.01 02/28/05 DIEDRICH COFFEE INC CA 2.02,4.02,9.01 04/01/05 DIGI INTERNATIONAL INC DE 1.01,9.01 03/30/05 DIGITAL LIGHTWAVE INC DE 3.01,7.01,9.01 03/29/05 DIGITAL RECORDERS INC NC 2.02,9.01 04/01/05 DIMON INC VA 8.01,9.01 04/01/05 DNB FINANCIAL CORP /PA/ PA 2.03,7.01,9.01 04/01/05 DOBSON COMMUNICATIONS CORP OK 1.01,5.02,8.01,9.01 03/30/05 DRESSER INC DE 7.01,9.01 04/01/05 DURATEK INC DE 1.01 12/15/04 DYADIC INTERNATIONAL INC 1.01,1.02,5.02,9.01 03/29/05 DYNAMIC HEALTH PRODUCTS INC FL 1.01,2.03,3.02,9.01 03/29/05 DYNAMIC HEALTH PRODUCTS INC FL 2.01,7.01,9.01 03/31/05 AMEND EASYLINK SERVICES CORP DE 2.02,9.01 04/01/05 EBANK FINANCIAL SERVICES INC GA 1.01,9.01 03/28/05 EBIX INC DE 2.02,9.01 03/31/05 ECOLLEGE COM DE 2.02,9.01 03/31/05 ELCOM INTERNATIONAL INC DE 2.02,9.01 03/31/05 ELECTRIC CITY CORP DE 2.02,9.01 03/31/05 ELECTRONIC DATA SYSTEMS CORP /DE/ DE 1.01,9.01 03/28/05 ELIZABETH ARDEN INC FL 1.01 03/29/05 EMAGIN CORP DE 4.02,9.01 04/01/05 EMBRYO DEVELOPMENT CORP DE 1.01,8.01 03/31/05 EMCORE CORP NJ 7.01,9.01 04/01/05 EMERITUS CORP\WA\ WA 2.02 03/24/05 EMPIRE ENERGY CORP UT 8.01,9.01 04/01/05 EMPIRE RESORTS INC DE 8.01,9.01 03/31/05 ENSTAR GROUP INC GA 2.02,9.01 03/30/05 ENVIRONMENTAL ELEMENTS CORP DE 8.01,9.01 03/31/05 Epic Bancorp 8.01,9.01 04/01/05 Equifirst Mortgage Loan Trust 2005-1 DE 2.01,9.01 03/17/05 EQUINOX HOLDINGS INC DE 5.02,9.01 03/31/05 EQUITABLE RESOURCES INC /PA/ PA 7.01 04/01/05 EVCI Career Colleges Holding Corp DE 1.01,8.01 03/31/05 EXELIXIS INC DE 1.02,7.01 03/30/05 EXPRESSJET HOLDINGS INC DE 8.01,9.01 04/01/05 FAIRCHILD CORP DE 8.01,9.01 04/01/05 FARO TECHNOLOGIES INC FL 2.01 03/29/05 FIFTH THIRD BANCORP OH 8.01,9.01 03/31/05 FIREARMS TRAINING SYSTEMS INC DE 8.01,9.01 04/01/05 FIRST HORIZON PHARMACEUTICAL CORP DE 2.01,7.01,9.01 03/28/05 FIRST UNION REAL ESTATE EQUITY & MORT OH 7.01,9.01 03/31/05 FLAMEMASTER CORP NV 2.01,9.01 04/01/05 FLEXTRONICS INTERNATIONAL LTD 1.01,9.01 03/29/05 FORD MOTOR CO DE 8.01,9.01 04/01/05 FORD MOTOR CREDIT CO DE 8.01,9.01 04/01/05 FOREST CITY ENTERPRISES INC OH 2.02 03/31/05 FOREST CITY ENTERPRISES INC OH 2.02 03/31/05 FRANKLIN STREET PROPERTIES CORP /MA/ 5.02,9.01 03/21/05 GALTECH SEMICONDUCTOR MATERIALS CO UT 2.01 03/31/05 GAMETECH INTERNATIONAL INC DE 5.02,9.01 03/29/05 GARTNER INC DE 2.01,9.01 04/01/05 GENERAL MOTORS CORP DE 8.01 04/01/05 GENEREX BIOTECHNOLOGY CORP DE 1.01,2.03,3.02,9.01 03/28/05 Genex Pharmaceutical, Inc. DE 4.01,9.01 03/29/05 GENTEX CORP MI 1.01,7.01,9.01 04/01/05 GLACIER BANCORP INC DE 2.01,9.01 04/01/05 GLOBAL EPOINT INC NV 2.02 04/01/05 GLOBAL INNOVATIVE SYSTEMS INC NV 4.01,9.01 03/30/05 GLOBAL INNOVATIVE SYSTEMS INC NV 2.01,5.01,5.02,9.01 01/13/05 AMEND GLOBAL PAYMENT TECHNOLOGIES INC DE 3.02 03/29/05 GOODRICH PETROLEUM CORP DE 1.01,2.02,9.01 03/28/05 Greenwich Capital Acceptance, Inc New DE 8.01,9.01 03/25/05 GS MORTGAGE SECURITIES CORP DE 8.01 03/31/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 03/30/05 GSR Mortgage Loan Trust 2005-1F DE 8.01,9.01 03/25/05 GULFMARK OFFSHORE INC DE 1.01,9.01 03/22/05 HALLWOOD GROUP INC DE 2.02,9.01 03/31/05 HANOVER CAPITAL MORTGAGE HOLDINGS INC MD 2.02,9.01 04/01/05 HASTINGS ENTERTAINMENT INC TX 2.02,4.02,9.01 03/31/05 HEALTH ENHANCEMENT PRODUCTS INC NV 5.02 04/01/05 HEARST ARGYLE TELEVISION INC DE 1.01 03/29/05 HEXCEL CORP /DE/ DE 8.01,9.01 03/28/05 HOLLYWOOD ENTERTAINMENT CORP OR 8.01 03/25/05 HOLLYWOOD MEDIA CORP FL 3.02 02/08/05 HOME FEDERAL BANCORP IN 1.01,9.01 03/28/05 HOME SOLUTIONS OF AMERICA INC DE 7.01,9.01 04/01/05 HOOKER FURNITURE CORP VA 2.02,9.01 03/29/05 HOOKER FURNITURE CORP VA 1.01,9.01 03/30/05 HUTCHINSON TECHNOLOGY INC MN 2.02,8.01,9.01 03/31/05 I MANY INC DE 1.02,9.01 03/31/05 I SECTOR CORP DE 5.02 04/01/05 I2 TECHNOLOGIES INC DE 1.01,9.01 03/28/05 ICY SPLASH FOOD & BEVERAGE INC NY 1.01,1.02,3.02,9.01 12/02/04 IGIA, Inc. DE 3.02,9.01 03/23/05 IMCOR PHARMACEUTICAL CO NV 4.01,9.01 01/19/05 AMEND IMCOR PHARMACEUTICAL CO NV 4.01,9.01 01/19/05 AMEND IMPAC MEDICAL SYSTEMS INC 8.01,9.01 04/01/05 IMPAC MORTGAGE HOLDINGS INC MD 5.03,9.01 03/29/05 INDUSTRIAL SERVICES OF AMERICA INC /F FL 2.02,9.01 03/31/05 INFINITY INC CO 5.02 03/28/05 INFORMATION ANALYSIS INC VA 2.02,9.01 03/21/05 INTELIDATA TECHNOLOGIES CORP DE 1.01,2.02,4.02,8.01,9.01 03/31/05 INTELLISYNC CORP DE 8.01 03/01/05 INTERMET CORP GA 1.01,8.01,9.01 03/28/05 INTERNAP NETWORK SERVICES CORP DE 2.02,9.01 04/01/05 INTERNATIONAL BANCSHARES CORP TX 8.01 04/01/05 INTERNATIONAL BUSINESS MACHINES CORP NY 5.02 04/01/05 INTERPUBLIC GROUP OF COMPANIES, INC. DE 1.01,8.01,9.01 03/28/05 INTUIT INC DE 1.01,2.03 03/28/05 INYX INC NV 7.01,9.01 03/31/05 ISTAR FINANCIAL INC MD 2.01 03/30/05 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 04/01/05 JED OIL INC. 7.01 03/31/05 JOHNSON OUTDOORS INC WI 1.02 03/31/05 KATY INDUSTRIES INC DE 1.01,9.01 03/29/05 Kearny Financial Corp. X1 4.01,9.01 04/01/05 KEYSPAN CORP NY 1.01,8.01,9.01 03/31/05 KEYSTONE CONSOLIDATED INDUSTRIES INC DE 1.01,7.01,9.01 03/29/05 KINDER MORGAN ENERGY PARTNERS L P DE 9.01 12/31/04 KINDRED HEALTHCARE INC DE 7.01,9.01 03/31/05 KMG America CORP VA 8.01,9.01 04/01/05 KNBT BANCORP INC PA 8.01,9.01 04/01/05 LABONE INC/ MO 7.01 04/01/05 Language Line Holdings, Inc. 2.02,9.01 04/01/05 AMEND LARGO VISTA GROUP LTD NV 1.01 03/31/04 LCC INTERNATIONAL INC DE 5.02,9.01 03/28/05 LEAP WIRELESS INTERNATIONAL INC DE 1.01,5.02 04/01/05 LEAPFROG ENTERPRISES INC 1.01,5.02 03/28/05 LEE SARA CORP MD 3.03 03/31/05 Lehman ABS Corp. Home Equity Loan Tru DE 8.01,9.01 03/25/05 LEXICON GENETICS INC/TX DE 1.01,9.01 03/30/05 LIFEPOINT HOSPITALS INC DE 8.01,9.01 04/01/05 LIGHTPATH TECHNOLOGIES INC DE 8.01 04/01/05 LUMINENT MORTGAGE CAPITAL INC 1.01,9.01 04/01/05 LYONDELL CHEMICAL CO DE 8.01,9.01 04/01/05 MAIN STREET TRUST INC IL 1.01,2.01,2.03,9.01 04/01/05 MANPOWER INC /WI/ WI 8.01,9.01 03/30/05 MASSEY ENERGY CO DE 8.01,9.01 03/31/05 MASTEC INC FL 2.02,9.01 03/31/05 MASTR ALTERNATIVE LOAN TRUST 2004-12 DE 8.01,9.01 03/25/05 MASTR Asset Securitization Trust 2004 DE 8.01,9.01 03/01/05 MASTR Asset Securitization Trust 2004 DE 8.01,9.01 03/01/05 MASTR Asset Securitization Trust 2004 DE 8.01,9.01 03/25/05 MASTR Seasoned Securitization Trust 2 DE 8.01,9.01 03/25/05 MAXXAM INC DE 8.01 04/01/05 MCI INC DE 1.01,8.01,9.01 03/31/05 MDC PARTNERS INC 1.01,2.01,3.02,7.01,9.01 04/01/05 MED-DESIGN CORP 2.02,9.01 03/31/04 MEDIS TECHNOLOGIES LTD DE 1.01,9.01 03/29/05 MEDISCIENCE TECHNOLOGY CORP NJ 1.01,9.01 03/31/05 MERIT SECURITIES CORP VA 4.02 09/30/04 MERRILL LYNCH MORT INV TRUST MLMI Ser DE 8.01,9.01 03/25/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 03/30/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 03/25/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 03/25/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 03/25/05 MERRILL LYNCH MORTGAGE INVESTORS, INC DE 8.01,9.01 03/25/05 MERRILL LYNCH MORTGAGE INVESTORS, INC DE 8.01,9.01 03/25/05 MERRIMAC INDUSTRIES INC DE 2.02,9.01 04/01/05 MESTEK INC PA 2.02,7.01,9.01 12/31/04 METRIS COMPANIES INC DE 8.01,9.01 03/31/05 MFA MORTGAGE INVESTMENTS MD 2.02,7.01,9.01 04/01/05 MILLENNIUM BIOTECHNOLOGIES GROUP INC DE 4.01,9.01 03/31/05 MIRACOR DIAGNOSTICS INC UT 7.01,9.01 03/31/05 MONACO COACH CORP /DE/ DE 1.01 03/28/05 MONITRONICS INTERNATIONAL INC TX 1.01,9.01 03/28/05 MONSANTO CO /NEW/ DE 2.02,9.01 03/29/05 MONSTER WORLDWIDE INC DE 1.01,9.01 03/29/05 MOONEY AEROSPACE GROUP LTD DE 8.01,9.01 03/30/05 MORGAN STANLEY DE 5.02 04/01/05 MORTGAGE ASSET SEC TRANSACTION INC MA DE 8.01,9.01 03/01/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 04/01/05 MortgageIT Trust 2004-1 DE 8.01,9.01 03/25/05 MORTGAGEIT TRUST 2004-2, MORTGAGE-BAC 8.01,9.01 03/25/05 MOSAIC CO 2.02,7.01,9.01 03/31/05 MOVIE GALLERY INC DE 8.01,9.01 04/01/05 MS STRUCTURED ASSET CORP CBT SERIES 2 DE 8.01,9.01 03/25/05 MULTIBAND CORP MN 1.01 04/01/05 MUNICIPAL MORTGAGE & EQUITY LLC DE 1.01,5.02,9.01 04/01/05 NAAC Alternative Loan Trust, Series 2 8.01,9.01 03/25/05 NACCO INDUSTRIES INC DE 1.01,9.01 03/29/05 NACCO INDUSTRIES INC DE 1.01,9.01 03/28/05 NATCO GROUP INC DE 1.01 02/09/05 NATIONAL DENTEX CORP /MA/ MA 2.02,9.01 03/31/05 NATIONAL FUEL GAS CO NJ 1.01,9.01 03/28/05 NATIONAL INSTRUMENTS CORP /DE/ DE 2.02 04/01/05 NATURE VISION, INC. MN 2.02,9.01 03/30/05 NAUTILUS GROUP INC WA 1.01 01/30/05 NBOG BANCORPORATION INC GA 3.02,5.02,9.01 03/28/05 NDCHEALTH CORP DE 8.01,9.01 03/30/05 NEIMAN MARCUS GROUP INC DE 1.01 04/01/05 NEOMAGIC CORP DE 1.01 03/28/05 NEOMEDIA TECHNOLOGIES INC DE 1.01,2.03 03/30/05 NEON SYSTEMS INC DE 1.02,2.05,9.01 03/28/05 NET PERCEPTIONS INC DE 2.02,9.01 03/31/05 NETSOL TECHNOLOGIES INC NV 1.01 01/19/05 AMEND NEUROLOGIX INC/DE DE 2.02,7.01,9.01 03/31/05 NEW WORLD BRANDS INC DE 8.01,9.01 03/29/05 NEWPARK RESOURCES INC DE 5.02 03/23/05 NEWPOWER HOLDINGS INC DE 8.01,9.01 03/31/05 NEWTECH BRAKE CORP DE 8.01,9.01 03/30/05 NII HOLDINGS INC DE 8.01,9.01 04/01/05 NMHG HOLDING CO DE 1.01,9.01 03/28/05 NORTEL NETWORKS CORP 2.02,8.01,9.01 03/30/05 NORTEL NETWORKS LTD 2.02,8.01,9.01 03/30/05 NORTH AMERICAN SCIENTIFIC INC 4.01 03/28/05 NORTHERN TRUST CORP DE 5.02 03/31/05 NORTHSTAR REALTY 2.02,9.01 03/31/05 NORTHSTAR REALTY 2.02,7.01,9.01 03/31/05 NORTHWEST AIRLINES CORP DE 8.01 04/01/05 NORTHWEST HORIZON CORP 1.01,2.01,5.01,5.02,7.01,8.01 04/01/05 NORTHWESTERN CORP DE 5.02,7.01,9.01 03/29/05 NovaStar Mortgage Funding Trust, Seri DE 8.01,9.01 03/25/05 Novelis Inc. A6 2.02,9.01 03/31/05 NUVEEN INVESTMENTS INC DE 1.01,9.01 03/29/05 NYFIX INC DE 2.02,9.01 03/30/05 O CHARLEYS INC TN 1.01,7.01,9.01 03/28/05 OC Financial Inc MD 8.01,9.01 03/31/05 OccuLogix, Inc. DE 1.01,1.02,9.01 03/29/05 OFFICEMAX INC DE 1.01,9.01 03/29/05 OILGEAR CO WI 2.02,4.02,9.01 03/30/05 OLYMPIC STEEL INC OH 1.01 04/01/05 ON ASSIGNMENT INC DE 1.01,9.01 03/28/05 OPENTV CORP 1.01,5.02,9.01 03/30/05 OPTICAL SENSORS INC DE 7.01,9.01 04/01/05 OPTICARE HEALTH SYSTEMS INC DE 2.02,9.01 03/31/05 OREGON STEEL MILLS INC DE 1.01,1.02,2.03,2.04,8.01,9.01 04/01/05 ORTHOVITA INC 5.02,9.01 04/01/05 OUTDOOR CHANNEL HOLDINGS INC DE 2.02,9.01 03/31/05 OVERSEAS PARTNERS LTD 1.01 03/31/05 P F CHANGS CHINA BISTRO INC 2.02,9.01 04/01/05 Pacific Ethanol, Inc. DE 1.01,1.02,2.01,3.02,3.03,4.01 03/23/05 AMEND PAMRAPO BANCORP INC DE 4.01 04/01/05 PATIENT INFOSYSTEMS INC DE 2.02,9.01 04/01/05 PC MALL INC DE 8.01,9.01 03/30/04 PEMCO AVIATION GROUP INC DE 1.01,2.02,4.02,9.01 03/30/05 PENTAIR INC MN 8.01,9.01 03/30/05 PEOPLES HOLDING CO MS 8.01 03/31/05 PEPCO HOLDINGS INC DE 5.02 04/01/05 PEPSICO INC NC 5.02,9.01 03/30/05 PERKINELMER INC MA 1.01 03/29/05 PIEDMONT NATURAL GAS CO INC NC 8.01 04/01/05 PIER 1 IMPORTS INC/DE DE 1.01 04/01/05 PIONEER NATURAL RESOURCES CO DE 7.01,9.01 03/30/05 PIPELINE DATA INC 3.03,7.01 12/31/04 PLAINS ALL AMERICAN PIPELINE LP DE 1.01,9.01 03/31/05 PLAINS EXPLORATION & PRODUCTION CO DE 1.01,7.01,8.01,9.01 04/01/05 PLAYBOY ENTERPRISES INC DE 2.03,3.02,9.01 04/01/05 PLC SYSTEMS INC 4.01,9.01 03/28/05 PLEXUS CORP WI 1.01,9.01 04/01/05 PLUM CREEK TIMBER CO INC DE 1.01,9.01 03/28/05 POPULAR ABS MORTGAGE PASS-THROUGH TRU DE 8.01,9.01 03/30/05 PORTA SYSTEMS CORP DE 2.02,9.01 03/31/05 POWERCOLD CORP NV 8.01 03/25/05 PREMIER ENTERTAINMENT BILOXI LLC DE 1.01,9.01 04/01/05 PRG SCHULTZ INTERNATIONAL INC GA 1.01,9.01 03/28/05 PRICESMART INC DE 5.02 03/28/05 PRIME MORTGAGE TRUST, MORTGAGE PASS-T 8.01,9.01 03/25/05 PROASSURANCE CORP DE 1.01,5.02,7.01,9.01 03/31/05 PROGRESS ENERGY INC NC 1.01,2.03,9.01 03/28/05 Propex Fabrics Inc. DE 8.01,9.01 03/31/05 PROTECTION ONE INC DE 1.01,9.01 03/28/05 PROTEIN POLYMER TECHNOLOGIES INC DE 8.01,9.01 04/01/05 PUBLIC CO MANAGEMENT CORP NV 8.01,9.01 03/30/05 Q COMM INTERNATIONAL INC UT 2.02,9.01 03/31/05 QUAKER FABRIC CORP /DE/ DE 1.01,9.01 03/31/05 QUEST VENTURES INC WY 5.02,9.01 04/01/05 QUINTILES TRANSNATIONAL CORP NC 1.01,9.01 03/31/05 RASER TECHNOLOGIES INC UT 5.02,7.01,9.01 03/28/05 REGENCY CENTERS CORP FL 1.01,9.01 03/28/05 REGENCY CENTERS LP FL 1.01,9.01 03/28/05 REGENCY CENTERS LP FL 1.01,9.01 03/28/05 REGENERX BIOPHARMACEUTICALS INC DE 2.02,9.01 03/31/05 RESTAURANT CO DE 4.02 03/28/05 RGC RESOURCES INC VA 1.01,9.01 03/30/05 RIGHTNOW TECHNOLOGIES INC MT 1.01,9.01 03/28/05 Riverbend Holdings, Inc. CO 1.01,2.01,3.02,5.01,9.01 03/30/05 RIVERBEND TELECOM INC NV 1.01,2.01,3.02,5.01,5.02,5.03 03/30/05 RIVERBEND TELECOM INC NV 1.01,2.01,3.02,5.01,5.02,5.03 03/30/05 ROUGE INDUSTRIES INC DE 7.01,9.01 03/31/05 ROUGE INDUSTRIES INC DE 7.01,9.01 03/31/05 ROUGE INDUSTRIES INC DE 7.01,9.01 03/31/05 ROUGE INDUSTRIES INC DE 7.01,9.01 03/31/05 ROUGE INDUSTRIES INC DE 7.01,9.01 03/31/05 ROUGE INDUSTRIES INC DE 7.01,9.01 03/31/05 ROUGE INDUSTRIES INC DE 7.01,9.01 03/31/05 RTI INTERNATIONAL METALS INC OH 8.01,9.01 03/31/05 RUBY TUESDAY INC GA 1.01,9.01 03/01/05 RUSS BERRIE & CO INC NJ 2.02,9.01 03/31/05 RYERSON TULL INC /DE/ DE 8.01,9.01 01/04/05 SASCO Mortgage Pass-Through Certifida DE 8.01,9.01 03/25/05 SAVE THE WORLD AIR INC NV 3.02 08/30/04 SCHLUMBERGER LTD /NV/ P8 8.01 03/29/05 SEASONS BANCSHARES INC GA 5.02 03/28/05 SEMCO ENERGY INC MI 8.01,9.01 03/30/05 SERVICE CORPORATION INTERNATIONAL TX 2.02,7.01,9.01 04/01/05 SERVOTRONICS INC /DE/ DE 2.02,9.01 03/31/05 SIMEX TECHNOLOGIES INC DE 1.02,4.01,5.02,5.05,8.01 03/28/05 SIRVA INC DE 1.01,9.01 03/28/05 SL GREEN REALTY CORP MD 1.01,9.01 03/29/05 SMARTIRE SYSTEMS INC 1.01,1.02,3.02,5.03,9.01 04/01/05 AMEND SNOCONE SYSTEMS INC 8.01 03/08/05 SPINNAKER EXPLORATION CO DE 1.01,9.01 03/29/05 ST PAUL TRAVELERS COMPANIES INC MN 1.01,9.01 03/29/05 STANDARD COMMERCIAL CORP NC 8.01,9.01 04/01/05 STANDARD COMMERCIAL CORP NC 8.01,9.01 04/01/05 STAR BUFFET INC DE 4.02,9.01 03/28/05 STONERIDGE INC OH 1.01 02/10/05 STORAGE COMPUTER CORP DE 2.02 04/01/05 STRATEGIC DISTRIBUTION INC DE 2.02 04/01/05 STRONG TECHNICAL INC DE 5.01,9.01 03/30/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 03/25/05 Structured Adjustable Rate Mortgage L DE 9.01 03/25/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 03/25/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 03/25/05 Structured Adjustable Rate Mortgage L DE 8.01,9.01 03/25/05 Structured Asset Investment Loan Trus DE 8.01,9.01 03/25/05 Structured Asset Investment Loan Trus DE 8.01,9.01 03/25/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 03/30/05 Structured Asset Securities Corp Mort DE 9.01 03/25/05 Structured Asset Securities Corp Mort DE 9.01 03/25/05 Structured Asset Securities Corp Mort DE 8.01,9.01 03/25/05 Structured Asset Securities Corp Trus DE 8.01,9.01 03/25/05 Structured Asset Securities Corp Trus DE 8.01,9.01 03/25/05 SUBURBAN PROPANE PARTNERS LP DE 1.01,2.03,7.01,9.01 04/01/05 SUMMIT FINANCIAL SERVICES GROUP INC FL 2.02,9.01 04/01/05 SUNCOAST NATURALS INC DE 2.01,4.01,5.02 03/31/05 SUPERIOR GALLERIES INC DE 1.01,2.03,3.02,9.01 03/29/05 SUTTER HOLDING CO INC DE 4.02 03/28/05 SWIFT TRANSPORTATION CO INC NV 1.01,5.02,9.01 03/28/04 SYNAPTICS INC CA 1.01,9.01 03/31/05 SYNTROLEUM CORP DE 1.01,2.02,7.01 03/31/05 TAG ENTERTAINMENT CORP DE 1.01 11/22/04 AMEND TASER INTERNATIONAL INC 2.02,9.01 04/01/05 TASKER CAPITAL CORP NV 2.02,7.01,9.01 03/31/05 TASTY FRIES INC NV 4.02,9.01 03/17/05 AMEND TEAMSTAFF INC NJ 5.02,8.01,9.01 03/30/05 TECHNOLOGY FLAVORS & FRAGRANCES INC DE 1.01,2.02,7.01,9.01 04/01/05 TECHNOLOGY RESEARCH CORP FL 5.02,9.01 03/28/05 TEKNOWLEDGE CORP DE 4.01 02/25/05 AMEND TELESTONE TECHNOLOGIES CORP CO 2.02,9.01 04/01/05 TERREMARK WORLDWIDE INC DE 8.01,9.01 04/01/05 TEXAS REGIONAL BANCSHARES INC TX 5.02,7.01,9.01 04/01/05 TIDEWATER INC DE 5.02,9.01 03/31/05 TIME WARNER INC DE 3.02 03/31/05 TNP ENTERPRISES INC TX 8.01 03/31/05 TODCO DE 7.01,9.01 04/01/05 TOREADOR RESOURCES CORP DE 7.01,9.01 03/31/05 TRANS LUX CORP DE 8.01,9.01 01/31/05 TRANSAX INTERNATIONAL LTD CO 3.02,9.01 03/31/05 TRANSOCEAN INC E9 1.01 03/30/05 TRIZETTO GROUP INC DE 5.02 03/28/05 TRM CORP OR 2.02,9.01 03/31/05 TXU CORP /TX/ TX 1.01,2.03,9.01 03/31/05 U S PHYSICAL THERAPY INC /NV NV 1.01,9.01 09/01/04 U-Store-It Trust MD 1.01,1.02,9.01 03/29/05 UIL HOLDINGS CORP CT 1.01 03/28/05 UNISYS CORP DE 1.01,9.01 03/31/05 UNITED COMMUNITY BANKSHARES OF FLORID FL 5.02,5.03 03/31/05 UNITED MEDICORP INC DE 2.02,7.01,9.01 03/31/05 UNITIL CORP NH 4.01,9.01 03/29/05 UNIVERSAL HEALTH SERVICES INC DE 1.01 03/31/05 US BIODEFENSE INC UT 4.01,9.01 03/14/05 AMEND US XPRESS ENTERPRISES INC NV 7.01,9.01 03/30/05 VALOR COMMUNICATIONS GROUP INC DE 1.01 03/29/05 VASCULAR SOLUTIONS INC DE 1.01 03/31/05 VASTERA INC DE 3.01,5.01,9.01 04/01/05 VECTOR GROUP LTD DE 1.01,2.03,3.02,9.01 03/30/05 VERIZON COMMUNICATIONS INC DE 1.01,8.01,9.01 03/31/05 VIISAGE TECHNOLOGY INC DE 3.01,9.01 03/31/05 WALTER INDUSTRIES INC /NEW/ DE 1.01,8.01 03/31/05 WARP TECHNOLOGY HOLDINGS INC NV 5.03,9.01 03/31/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 03/29/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 03/30/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 03/30/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 03/31/05 WASTE INDUSTRIES USA INC NC 2.02,9.01 04/01/05 WEBMD CORP /NEW/ DE 8.01 03/31/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 03/31/05 WELLS REAL ESTATE INVESTMENT TRUST IN DE 1.01,2.03 03/28/05 WESTERN WATER CO DE 8.01 03/30/05 WESTPOINT STEVENS INC DE 8.01 02/28/05 WGL HOLDINGS INC VA 8.01,9.01 04/01/05 WHEELING ISLAND GAMING INC DE 1.01,9.01 03/31/05 WHEELING ISLAND GAMING INC DE 2.02,9.01 03/31/05 WILLBROS GROUP INC R1 8.01,9.01 03/31/05 WILSHIRE BANCORP INC CA 5.02 03/31/04 WILSHIRE OIL CO OF TEXAS DE 2.02,9.01 03/31/05 WINDROSE MEDICAL PROPERTIES TRUST MD 7.01,9.01 03/31/05 WMG Acquisition Corp DE 1.01,5.02,9.01 03/31/05 WORLD AIR HOLDINGS, INC. DE 8.01,9.01 03/22/05 WORLDWATER CORP NV 8.01,9.01 04/01/05 XCYTE THERAPIES INC WA 2.02,9.01 03/31/05 XTEN NETWORKS, INC NV 1.01,3.02,9.01 02/28/05 XTEN NETWORKS, INC NV 1.01,3.02,9.01 03/18/05 XYBERNAUT CORP DE 2.02,3.01,8.01,9.01 03/31/05