SEC NEWS DIGEST Issue 2005-72 April 15, 2005 COMMISSION ANNOUNCEMENTS COMMISSION AMENDS COMPLIANCE DATES FOR FASB STATEMENT NO. 123R ON EMPLOYEE STOCK OPTIONS On April 14, the Commission announced the adoption of a new rule that amends the compliance dates for Financial Accounting Standards Board’s Statement of Financial Accounting Standards No. 123 (revised 2004), Share-Based Payment (Statement No. 123R). Under Statement No. 123R, registrants would have been required to implement the standard as of the beginning of the first interim or annual period that begins after June 15, 2005, or after Dec. 15, 2005, for small business issuers. Calendar year-end companies that are not small business issuers, therefore, would have been permitted to follow the pre-existing accounting literature for the first and second quarters of 2005, but required to follow Statement No. 123R for their third quarter reports. The Commission’s new rule allows companies to implement Statement No. 123R at the beginning of their next fiscal year, instead of the next reporting period, that begins after June 15, 2005, or Dec. 15, 2005, for small business issuers. This means, for example, that the financial statements for a calendar year-end company do not need to comply with Statement No. 123R until the interim financial statements for the first quarter of 2006 are filed with the Commission. The financial statements for a company, other than a small business issuer, with a June 30 year- end, however, must comply with Statement No. 123R when the interim financial statements for the quarter beginning July 1, 2005, are filed with the Commission. The Commission’s new rule does not change the accounting required by Statement No. 123R; it changes only the dates for compliance with the standard. Donald T. Nicolaisen, the Commission’s Chief Accountant, said, “The accounting required by Statement No. 123R represents a significant improvement to U.S. generally accepted accounting principles, and the implementation of that standard will improve transparency for investors. Feedback from public companies, accounting firms and others, however, indicated that implementing Statement No. 123R in a period other than the first quarter of a fiscal year potentially could make compliance more complicated for companies and comparisons of quarterly reports more difficult. Concerns also were raised that the accounting staffs at companies and accounting firms already have been stretched thin by other compliance responsibilities, such as internal controls reporting. In addition, implementing the new standard at the beginning of a fiscal year allows companies to change their accounting systems in a more orderly fashion, and should allow auditors to conduct more consistent audit and review procedures. Companies that choose to implement Statement No. 123R earlier than required are encouraged to do so.” The full text of the release concerning this item will be posted to the SEC Web site as soon as possible. (Press Rel. 2005-57) ENFORCEMENT PROCEEDINGS COMMISSION REVOKES REGISTRATIONS OF SECURITIES OF THREE ISSUERS THAT FAILED TO MAKE REQUIRED PERIODIC FILINGS On April 15, the Commission revoked the registration of each class of registered securities of three issuers for failure to make required periodic filings with the Commission. The issuers are: Hosoi Garden Mortuary, Inc. (HGMI), PAT Services, Inc., and Progressive Software Holdings, Inc. (PSHGV). The Commission accepted separate settlement offers in which each issuer, without admitting or denying the allegations of the order relating to that issuer, consented to the entry of an order finding as to that issuer that it had violated Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and 13a-13 thereunder and revoking the registration of each class of that particular issuer’s securities pursuant to Section 12(j) of the Exchange Act. Brokers and dealers should be alert to the fact that Exchange Act Section 12(j) provides, in pertinent part, as follows: No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked . Additional Materials Available at www.sec.gov. In the Matter of PAT Services, Inc. (f/k/a Arthur Treachers Inc. /DE/ and Arthur Treacher’s, Inc. – (Rel. 34-51546, File No. 3-11898); In the Matter of Progressive Software Holding, Inc. – (Rel. 34-51547; File No. 3-11899); In the Matter of Hosoi Garden Mortuary, Inc. – (Rel. 34-51548, File No. 3-11900) JUDGMENTS OF PERMANENT INJUNCTION AND OTHER RELIEF ENTERED AGAINST DEFENDANTS JEFFREY R. SENGER AND BRAD NIRENBERG The Commission announced that on March 30, 2005, and April 6, 2005, the U.S. District Court for the Southern District of Florida entered Judgments of Permanent Injunction and Other Relief (Judgments) against Defendants Jeffrey R. Senger (Senger) and Brad M. Nirenberg (Nirenberg), respectively. The Judgments, entered with the consent of Senger and Nirenberg, without admitting or denying the allegations of the SEC’s complaint, enjoin them from violating Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The Judgments also permanently bar Senger and Nirenberg from participating in an offering of a penny stock. In addition to injunctive relief the Judgments provide for disgorgement and the imposition of civil penalties in amounts to be determined by the Court upon the SEC’s motion. [SEC v. Jeffrey R. Senger, Brad M. Nirenberg and Norman F. Piatti, Case No. 02-80766-CIV-HURLEY/LYNCH] (LR- 19183) FINAL JUDGMENT OF PERMANENT INJUNCTION AND OTHER RELIEF ENTERED AGAINST DAVID SIEGEL The Commission announced that on March 28, 2005, the U.S. District Court for the Southern District of Florida entered a Final Judgment of Permanent Injunction and Other Relief against Defendant David Siegel. The Final Judgment, entered with Siegel’s consent, enjoins him from violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b- 5 thereunder. The Judgment also bars Siegel from acting as an officer or director of any issuer that has a class of securities registered pursuant to Section 12 of the Exchange Act. In addition to injunctive relief, the Final Judgment orders Siegel to pay disgorgement in the amount of $2,843,738, plus prejudgment interest in the amount of $323,422 and a civil penalty in the amount of $120,000. Also, on April 4, 2005, the SEC filed a Notice of Voluntary Dismissal with Prejudice as to relief defendant American Wealth Management of Aventura, Inc. because it is no longer operating and it is under the control of the court- appointed Receiver, who will distribute its assets to investors. [SEC v. American Financial Group of Aventura, Inc.., David H. Siegel and Edward M. Chism, Sr., Case No. 02-22198-CIV-MARTINEZ] (LR-19184) SEC OBTAINS COURT ORDER HALTING MULTI-MILLION DOLLAR PRIME BANK SCHEME IN WHICH PROMOTERS PROMISED SAFETY AND HIGH RETURNS BUT SECRETLY USED INVESTOR FUNDS TO SPECULATE IN GOLD AND SILVER MARKETS On April 14, the Commission filed an emergency action in Maryland Federal District court to halt an ongoing fraudulent scheme that has raised at least $8.2 million dollars with promises of risk-free returns of between 1 and 5 percent per month. The Commission’s request for a temporary restraining order was granted by the Honorable Judge Frederick Motz, who, pending a preliminary hearing, also froze certain assets of defendants Larry Michael Parrish and Michael Edward Zimmerman, the two entities through which they conducted the alleged fraud, defendants Z- Par Holdings, Inc. and Z-Par Investment Fund II, LLC, and certain assets of relief defendants Edward Akopian and the entity he controls, Capital Ban Corp. The SEC alleges that unbeknownst to investors, most of their money was transferred to relief defendants Edward Akopian and the entity he controls, Capital Ban Corp and subsequently used to speculate in the gold and silver markets. The Commission’s complaint alleges that the defendants, Larry Parrish and Michael Zimmerman, working off of leads generated by a small, Georgia-based broker-dealer, collected more than $8.2 million from investors, including several retirees, by falsely promising that the funds would be held at Citigroup and managed by the defendants to produce steady, risk-free returns of between 1 and 5 percent per month through investments in debt securities issued by the “top fifty banks.” In fact, contrary to what investors were told, the majority of the invested funds were ultimately transferred to Capital Ban Corp. and Akopian, who leveraged them and then used them to engage in highly speculative and expensive trading in the precious metals markets. Specifically, the complaint charges the defendants with violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and seeks, against each, civil penalties, disgorgement of all ill-gotten gains plus prejudgment interest and preliminary and permanent injunctions barring future violations of the anti-fraud provisions of the federal securities laws. [SEC v. Larry Michael Parrish, et al., 05 Civ. 1031 D. Md.] (LR- 19185) RECOMMENDATION BY CHIEF UNITED STATES MAGISTRATE JUDGE TO HOLD MICHAEL LAUER IN CONTEMPT FOR FAILING TO TAKE PART IN THE DISCOVERY PROCESS AND REPEATEDLY VIOLATING COURT ORDERS The Commission announced that on March 23, 2005, Chief United States Magistrate Judge Ann E. Vitunac recommended to the District Court Judge that Defendant Michael Lauer be held in contempt for acting in bad faith, failing to take part in the discovery process and repeatedly violating Court Orders. Pending before the Court are the Commission’s contempt applications, alleging that: (1) Lauer violated the Court’s Order freezing Lauer’s assets; (2) Lauer violated the Court’s Order requiring him to respond to Plaintiff’s First Set of Interrogatories; (3) Lauer violated the Court’s Order by failing to provide an Initial Disclosure Statement as required pursuant to Rule 26 of the Federal Rules of Civil Procedure; and (4) Lauer violated the Court’s Orders to appear for his duly noticed deposition. If the District Court holds Lauer in contempt, Chief Judge Vitunac recommended that the following sanctions be imposed: (1) incarcerate him until he complies with all outstanding court orders; (2) require him to pay a daily fine of $1,000 until he complies with all outstanding court orders; and (3) require him to reimburse the Commission for attorneys’ fees, costs, and expenses incurred in seeking the contempt proceedings. Lauer may serve and file written objections to Chief Judge Vitunac’s March 23, 2005 recommendation within ten days. A copy of the Magistrate’s Report and Recommendation (PFD format, 5.83 MB) may be found at the Commission’s website. [SEC v. Michael Lauer, et al., Case No. 03-80612-CIV-MARRA/VITUNAC (S.D. Fla.)] (LR-19186) SEC v. PETER KRIEGER, SHELDON KRIEGER AND JOHN MADEY On April 12, the Commission filed a complaint in the U.S. District Court, Southern District of Florida, alleging securities fraud against Peter Krieger, Sheldon Krieger and John Madey for alleged misconduct that occurred in connection with their operation of a defunct hedge fund. The Commission’s complaint alleges that from June 1999 through December 2000, the defendants, acting as principals of a hedge fund called KFSI Equity Fund, L.P. (KFSI Fund), misappropriated more than $3.7 million of the $7.5 million raised by the KFSI Fund. The defendants raised money from approximately 45 investors by claiming that the KFSI Fund would generate profits by trading in securities. The Commission’s complaint alleges that in early 2000, the defendants began diverting money in the KFSI Fund to pay for the operations of a broker-dealer the defendants’ controlled, Krieger Financial Services, Inc. (Krieger Financial), and to pay for their own personal expenses. According to the Commission’s complaint, Peter Krieger was the president, director and control person of Krieger Financial and directed most of the trading activity in the KFSI Fund; Sheldon Krieger was a control person of Krieger Financial and participated in the operations of the KFSI Fund; and Madey was the chief financial officer of Krieger Financial and the KFSI Fund. According to the Commission’s complaint, the defendants concealed their misappropriation of funds, as well as losses in the KFSI Fund as a result of losing securities trades, by issuing false KFSI Fund account statements. The Commission’s complaint alleges that these account statements materially overstated the value of customer accounts, and that these false account statements induced numerous investors to invest additional money in the KFSI Fund. The Commission’s complaint also alleges that towards the end of 2000, when the KFSI Fund suffered significant losses due to bad trades and the defendants’ misappropriation of funds, the defendants defrauded investors again by promoting and selling fictitious bonds and promissory notes. According to the Commission’s complaint, these fraudulent investments could not sustain the KFSI Fund or Krieger Financial, and both entities ceased operating in January 2001. The Commission’s complaint charges Peter Krieger, of West Palm Beach, Florida, Sheldon Krieger, of Jupiter, Florida, and John Madey, of Jupiter, Florida, with violating Section 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, and with violating, or aiding and abetting violations of, Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. The complaint seeks, among other things, injunctive relief, disgorgement and civil penalties. In simultaneous filings, the State of Florida’s Office of Statewide Prosecution (OSP) issued a criminal information against Peter Krieger, Sheldon Krieger and Madey. The Commission acknowledges the assistance of the OSP, as well as the Securities Investor Protection Corporation, in this investigation. [SEC v. Peter Krieger, Sheldon Krieger and John Madey, Case No. 05-80312-CIV-MIDDLEBROOKS/JOHNSON S.D.Fla.] (LR-19187) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission approved, on an accelerated basis, a proposed rule change (SR-Phlx-2005-03) and Amendment No. 1 thereto filed by the Philadelphia Stock Exchange relating to system changes to the Exchange’s Automated Options Market System. Publication is expected in the Federal Register during the week of April 18. (Rel. 34-51544) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 TEXAS UNITED BANCSHARES INC, P.O. BOX B, LA GRANGE, TX, 78945, 9799687261 - 250,000 ($4,392,500.00) Equity, (File 333-124055 - Apr. 14) (BR. 07) S-3 PERMIAN BASIN ROYALTY TRUST, BANK OF AMERICA N A TRUST DEPARTMENT, P O BOX 1317 NK OF TEXAS NA TRUST DEPT, FT WORTH, TX, 76102, 8173906905 - 27,577,741 ($369,541,729.40) Equity, (File 333-124056 - Apr. 14) (BR. 04) S-8 REALITY WIRELESS NETWORKS INC, 7235 NORTH CREEK LOOP, GIG HARBOR, WA, 98335, 253-853-3632 - 105,000,000 ($115.50) Equity, (File 333-124057 - Apr. 14) (BR. 03) S-3 IMPLANT SCIENCES CORP, 107 AUDUBON ROAD #5, WAKEFIELD, MA, 01880-1246, 7812460700 - 0 ($12,826,295.00) Equity, (File 333-124058 - Apr. 14) (BR. 36) S-8 DEXCOM INC, 12230 EL CAMINO REAL SUITE 300, SAN DIEGO, CA, 92130, 6193507950 - 0 ($42,102,805.50) Equity, (File 333-124059 - Apr. 14) (BR. 36) SB-2 New Design Cabinets, Inc., 3313 N. 83RD PLACE, SCOTTSDALE, AZ, 85251, 602-679-6699 - 260,000 ($26,000.00) Equity, (File 333-124060 - Apr. 14) (BR. 09) S-4 CSC HOLDINGS INC, 1111 STEWART AVENUE, BETHPAGE, NY, 11714, 5138032300 - 0 ($500,000,000.00) Non-Convertible Debt, (File 333-124061 - Apr. 14) (BR. 37) S-4 CABLEVISION SYSTEMS CORP /NY, 1111 STEWART AVENUE, BETHPAGE, NY, 11714, 5163806230 - 0 ($1,000,000,000.00) Non-Convertible Debt, (File 333-124062 - Apr. 14) (BR. 37) S-4 CABLEVISION SYSTEMS CORP /NY, 1111 STEWART AVENUE, BETHPAGE, NY, 11714, 5163806230 - 0 ($500,000,000.00) Non-Convertible Debt, (File 333-124063 - Apr. 14) (BR. 37) S-3 HUDSON HIGHLAND GROUP INC, 622 THIRD AVE, NEW YORK, NY, 10017, 2129774200 - 0 ($40,000,000.00) Other, (File 333-124064 - Apr. 14) (BR. 37) S-3 ARROWHEAD RESEARCH CORP, 1118 EAST GREEN STREET, PASADENA, CA, 91106, 626-792-5549 - 0 ($1,968,860.00) Equity, (File 333-124065 - Apr. 14) (BR. 04) S-8 ARROWHEAD RESEARCH CORP, 1118 EAST GREEN STREET, PASADENA, CA, 91106, 626-792-5549 - 0 ($11,760,000.00) Equity, (File 333-124066 - Apr. 14) (BR. 04) S-4 LANDRYS RESTAURANTS INC, TO COME, TO COME, TX, TO COME, 7138501010 - 0 ($400,000,000.00) Non-Convertible Debt, (File 333-124067 - Apr. 14) (BR. 05) S-8 RAVEN MOON ENTERTAINMENT INC, 120 INTERNATIONAL PARKWAY, SUITE 220, HEATHROW, FL, 32746, 1,375,649,953 ($1,374,650.00) Equity, (File 333-124069 - Apr. 14) (BR. 05) S-8 Hiland Partners, LP, 205 WEST MAPLE, SUITE 1100, ENID, OK, 73701, 580-242-6040 - 0 ($23,398,800.00) Equity, (File 333-124071 - Apr. 14) (BR. 04) S-8 MARVELL TECHNOLOGY GROUP LTD, CANON'S COURT, 22 VICTORIA STREET, HAMILTON HM 12, D0, 4412966395 - 0 ($639,481,919.56) Equity, (File 333-124072 - Apr. 14) (BR. 36) S-3 AFFORDABLE RESIDENTIAL COMMUNITIES INC, 0 ($61,242,876.00) Equity, (File 333-124073 - Apr. 14) (BR. 08) S-8 ILLUMINA INC, 9885 TOWNE CENTRE DRIVE, ., SAN DIEGO, CA, 92121, 8582024500 - 0 ($22,761,577.00) Equity, (File 333-124074 - Apr. 14) (BR. 36) S-8 CONOLOG CORP, 5 COLUMBIA RD, SOMERVILLE, NJ, 08876, 9087228081 - 350,000 ($833,000.00) Equity, (File 333-124075 - Apr. 14) (BR. 36) S-8 KELLWOOD CO, 600 KELLWOOD PKWY, P O BOX 14374, CHESTERFIELD, MO, 63017, 3145763100 - 1,700,000 ($48,586,000.00) Equity, (File 333-124076 - Apr. 14) (BR. 02) SB-2 IGIA, Inc., 11 WEST 42ND STREET, 7TH FLOOR, NEW YORK, NY, 10036, 2125750500 - 1,000,000 ($26,666.67) Other, (File 333-124077 - Apr. 14) (BR. 05) S-1 USA TECHNOLOGIES INC, 100 DEERFIELD LANE, SUITE 140, MALVERN, PA, 19355, 6109890340 - 84,716,668 ($15,249,000.00) Equity, (File 333-124078 - Apr. 14) (BR. 03) N-2 TORTOISE ENERGY INFRASTRUCTURE CORP, 10801 MASTEIN BLVD, OVERLAND PARK, KS, 66210, 9139811020 - 40 ($1,000,000.00) Equity, (File 333-124079 - Apr. 14) (BR. 16) S-4 INTERDENT SERVICE CORP, 222 NORTH SEPULVEDA BOULEVARD, SUITE 740, EL SEGUNDO, CA, 90245, (310) 765-2400 - 0 ($80,000,000.00) Non-Convertible Debt, (File 333-124080 - Apr. 14) (BR. ) 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 ------------------------------------------------------------------------------------------------ 99 CENTS ONLY STORES CA 2.02,4.02,9.01 04/08/05 ACE SECURITIES CORP DE 8.01,9.01 04/14/05 ACE SECURITIES CORP DE 8.01,9.01 04/12/05 ADVANCED INTEGRATED MANAGEMENT SERVIC UT 5.02 04/11/05 ADVANCED MEDICAL INSTITUTE INC. NV 5.02 04/07/05 AIR METHODS CORP DE 4.01 04/11/05 ALLEGHENY ENERGY, INC MD 8.01,9.01 04/14/05 ALLOY INC DE 1.01,2.02,9.01 04/14/05 ALPHARMA INC DE 4.01 04/13/05 ALPHASMART INC DE 2.02,9.01 04/14/05 ALTAIR NANOTECHNOLOGIES INC A6 9.01 01/15/04 AMEND AMCORE FINANCIAL INC NV 2.02,9.01 04/14/05 AMERICAN BANKNOTE CORP DE 1.03,7.01,9.01 04/08/05 AMERICAN HOME MORTGAGE INVESTMENT COR MD 2.02,4.02,9.01 04/12/05 AMERICAN SOIL TECHNOLOGIES INC NV 3.02 04/14/05 AMERICANA PUBLISHING INC CO 1.01 04/13/05 AMERICHIP INTERNATIONAL INC 8.01,9.01 04/07/05 AMERIGAS PARTNERS LP DE 7.01,8.01,9.01 04/11/05 AMIS HOLDINGS INC 5.02,9.01 04/11/05 ANDRX CORP /DE/ DE 8.01 04/11/05 APTARGROUP INC DE 2.02,9.01 04/14/05 ARGAN INC DE 1.01,2.03,9.01 04/08/05 ARKONA INC DE 5.02 04/12/05 ARROWHEAD RESEARCH CORP DE 7.01,9.01 04/14/05 AXESSTEL INC NV 5.03,8.01,9.01 04/08/05 BAKER HUGHES INC DE 1.01,7.01,9.01 04/14/05 BAKERS FOOTWEAR GROUP INC MO 1.01,9.01 04/08/05 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 04/13/05 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 04/14/05 Battle Mountain Gold Exploration Corp 1.01,2.01,3.02,5.01,5.02,5.03 09/09/04 AMEND BERKSHIRE INCOME REALTY INC 2.02,9.01 04/13/05 BERRY PETROLEUM CO DE 2.01,9.01 01/27/05 AMEND BLUE DOLPHIN ENERGY CO DE 1.01,9.01 04/13/05 BLUE VALLEY BAN CORP KS 2.02,7.01,9.01 04/14/05 BNS HOLDING, INC. 8.01,9.01 04/13/05 BOMBAY COMPANY INC DE 1.01,5.02 04/14/05 BOSTON BEER CO INC MA 1.01 04/11/05 BOYKIN LODGING CO OH 2.01,9.01 04/13/05 Bridge Capital Holdings CA 4.01 03/29/05 AMEND BULLDOG TECHNOLOGIES INC NV 7.01,9.01 04/14/05 BURLINGTON COAT FACTORY WAREHOUSE COR DE 2.02 04/13/05 CALPINE CORP DE 8.01,9.01 03/31/05 CALPINE CORP DE 7.01,9.01 04/14/05 CALTON INC NJ 2.02,9.01 04/14/05 CARLISLE COMPANIES INC DE 2.02 04/14/05 CCF HOLDING CO GA 2.02,9.01 04/13/05 CEDAR SHOPPING CENTERS INC MD 2.03,9.01 04/12/05 CELLEGY PHARMACEUTICALS INC CA 1.01,2.03 04/11/05 CENTENE CORP 8.01 04/13/05 CHARMING SHOPPES INC PA 1.01 04/12/05 CHEESECAKE FACTORY INCORPORATED DE 2.02 04/14/05 CHESAPEAKE ENERGY CORP OK 8.01,9.01 04/13/05 CHESAPEAKE ENERGY CORP OK 8.01,9.01 04/13/05 CHILDRENS PLACE RETAIL STORES INC 2.02,4.02,8.01,9.01 04/12/05 CHILDRENS PLACE RETAIL STORES INC 2.02 04/13/05 AMEND CITIGROUP INC DE 8.01,9.01 04/13/05 CLAYTON WILLIAMS ENERGY INC /DE DE 1.01,9.01 04/12/05 CLEARANT INC 1.01 04/08/05 Collegiate Funding Services Education DE 8.01,9.01 03/31/05 COMPUTER HORIZONS CORP NY 7.01,9.01 04/13/05 CONSOLIDATED WATER CO LTD E6 8.01 04/11/05 CONSPIRACY ENTERTAINMENT HOLDINGS INC UT 5.02 04/14/05 Copano Energy, L.L.C. DE 7.01 04/13/05 COURIER CORP MA 2.02,9.01 04/14/05 COVAD COMMUNICATIONS GROUP INC DE 5.02 04/10/05 COX TECHNOLOGIES INC NC 8.01,9.01 04/14/05 CREE INC NC 2.02,9.01 04/14/05 CRITICAL PATH INC CA 3.01 04/12/05 CRYOLIFE INC FL 1.02,8.01 04/11/05 CSFB ADJUSTABLE RATE MORTGAGE TRUST 2 DE 8.01,9.01 12/27/04 AMEND CSFB ADJUSTABLE RATE MORTGAGE TRUST 2 DE 8.01,9.01 02/25/05 AMEND CSFB HOME EQUITY MORTGAGE TRUST 2005- DE 9.01 03/30/05 CSG SYSTEMS INTERNATIONAL INC DE 1.01,5.02,9.01 03/06/05 AMEND CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 03/30/05 CWABS INC Asset-Backed Certificates T DE 8.01,9.01 03/25/05 CWABS INC Asset-Backed Certificates T DE 9.01 03/25/05 CWALT INC 8.01,9.01 02/28/05 CWMBS INC DE 8.01,9.01 01/31/05 CWMBS INC DE 8.01,9.01 01/31/05 CYTYC CORP DE 8.01,9.01 04/11/05 DATASCENSION INC NV 8.01,9.01 03/31/05 DAVE & BUSTERS INC MO 9.01 04/14/05 DDS TECHNOLOGIES USA INC NV 3.02,7.01,9.01 04/12/05 DIGI INTERNATIONAL INC DE 2.02,9.01 04/14/05 DIGIMARC CORP DE 8.01,9.01 04/13/05 DISCOVER CARD MASTER TRUST I DE 8.01,9.01 04/13/05 DOLLAR GENERAL CORP TN 7.01,9.01 04/14/05 DOW JONES & CO INC DE 2.02,9.01 04/14/05 DST SYSTEMS INC DE 1.01,9.01 04/08/05 DUCKWALL ALCO STORES INC KS 5.02,9.01 03/31/05 AMEND EAGLE BANCORP INC MD 2.02,9.01 04/14/05 EAST WEST BANCORP INC 2.02,9.01 03/31/05 EATON CORP OH 2.02,9.01 04/14/05 ECHOSTAR COMMUNICATIONS CORP NV 7.01,9.01 04/14/05 EDMONDS 6 INC. 5.01,5.02 04/08/05 ElderTrust Operating Limited Partners 1.01,9.01 04/12/05 ELECTRONICS FOR IMAGING INC DE 1.01,7.01,9.01 04/14/05 EMMIS COMMUNICATIONS CORP IN 2.02,9.01 04/14/05 EnerSys DE 1.01,9.01 04/13/05 ENGINEERED SUPPORT SYSTEMS INC MO 5.02,9.01 04/11/05 ENTERGY CORP /DE/ DE 2.02,7.01,9.01 04/14/05 ENTRAVISION COMMUNICATIONS CORP DE 1.01,9.01 04/12/05 ENTREE GOLD INC B0 7.01,9.01 04/14/05 EQUINOX HOLDINGS INC DE 5.02 04/14/05 AMEND EXELON CORP PA 7.01 04/14/05 EXPRESS SCRIPTS INC DE 1.01 04/11/05 EXTREME NETWORKS INC DE 2.02,7.01,9.01 04/14/05 FAIRCHILD INTERNATIONAL CORP NV 2.01,5.01,7.01,9.01 04/08/05 FAIRCHILD SEMICONDUCTOR INTERNATIONAL DE 2.02 04/14/05 FANTATECH INC DE 5.02 04/11/05 FBR Securitization, Inc. 8.01,9.01 04/12/05 FGI GROUP INC DE 8.01,9.01 04/14/05 Fieldstone Mortgage Investment Trust, DE 8.01,9.01 12/27/04 AMEND Fieldstone Mortgage Investment Trust, DE 8.01,9.01 03/25/05 AMEND FIFTH THIRD BANCORP OH 2.02,7.01,9.01 04/14/05 FIRST COMMUNITY BANCORP /CA/ CA 2.02,9.01 04/14/05 FIRST DATA CORP DE 2.02,9.01 04/14/05 FIRST DATA CORP DE 2.02,9.01 04/14/05 AMEND FIRST FRANKLIN CORP DE 1.01,9.01 04/08/05 FIRST NATIONAL BANCSHARES INC /SC/ SC 2.02,9.01 04/13/05 FIRST NILES FINANCIAL INC DE 2.02 04/14/05 FIRST SECURITY BANCORP INC /KY/ KY 5.02 04/13/05 FLEXIBLE SOLUTIONS INTERNATIONAL INC NV 7.01,9.01 04/14/05 FN ESTATE INC PA 8.01 04/14/05 FOOT LOCKER INC NY 8.01 04/11/05 FORD MOTOR CO DE 8.01,9.01 04/14/05 FORD MOTOR CREDIT CO DE 8.01,9.01 04/14/05 FRANKLIN CREDIT MANAGEMENT CORP/DE/ DE 9.01 04/14/04 FreightCar America, Inc. DE 1.01,1.02,2.03,9.01 04/11/05 GAS TRANSMISSION NORTHWEST CORP CA 4.01,9.01 04/08/05 AMEND GENCORP INC OH 1.01,9.01 04/12/05 GEOCOM RESOURCES INC NV 1.01,9.01 04/12/05 GFR PHARMACEUTICALS INC NV 7.01,9.01 04/14/05 Giant Jr. Investments Corp. NV 2.01,9.01 04/11/05 GK INTELLIGENT SYSTEMS INC DE 1.01,2.01,9.01 04/07/05 GLOBAL CONCEPTS, LTD. CO 2.02 04/14/05 GLOBAL ENTERTAINMENT CORP NV 8.01,9.01 04/14/05 GLOBAL ENVIRONMENTAL ENERGY COPORATIO C5 8.01,9.01 03/24/05 GOLDSPRING INC FL 5.02 04/13/05 GOODYEAR TIRE & RUBBER CO /OH/ OH 1.01 04/12/05 GOODYEAR TIRE & RUBBER CO /OH/ OH 1.01,1.02,2.03 04/08/05 Greenpoint Mortgage Funding Trust 200 DE 2.01,9.01 03/29/05 GREENWICH DSLA MORTGAGE LOAN TRUST 20 DE 8.01,9.01 04/14/05 Greenwich HarborView Mortgage Loan Tr DE 8.01 04/14/05 GROUP 1 AUTOMOTIVE INC DE 1.01,5.02,9.01 04/09/05 GSAA Home Equity Trust 2005-4 DE 8.01,9.01 03/30/05 GSAMP TRUST 2005-HE2 DE 8.01,9.01 03/30/05 GTECH HOLDINGS CORP DE 2.02 04/14/05 GUARANTY FEDERAL BANCSHARES INC DE 2.02,7.01,9.01 03/31/05 HARBOR FLORIDA BANCSHARES INC DE 2.02 03/31/05 HARKEN ENERGY CORP DE 7.01,9.01 04/14/05 HARLEYSVILLE NATIONAL CORP PA 5.02,7.01,8.01,9.01 04/11/05 HARTFORD LIFE INSURANCE CO CT 9.01 04/14/05 HAYES LEMMERZ INTERNATIONAL INC DE 1.01,2.03,9.01 04/14/05 HEALTH SCIENCES GROUP INC CO 7.01,9.01 04/14/05 HEALTHSOUTH CORP DE 8.01,9.01 04/14/05 HEPALIFE TECHNOLOGIES INC FL 7.01,9.01 04/11/05 HIBERNIA CORP LA 2.02,7.01,9.01 03/31/05 HomeBanc Mortgage Trust 2005-2 DE 8.01 03/31/05 HUNGARIAN TELEPHONE & CABLE CORP DE 5.02 04/12/05 IBIS TECHNOLOGY CORP MA 5.02,9.01 04/13/05 IBSG INTERNATIONAL INC FL 1.01,9.01 04/13/05 IBSG INTERNATIONAL INC FL 8.01 02/14/04 AMEND ILLUMINA INC CA 1.01,2.01,3.02,9.01 04/08/05 IMMEDIATEK INC NV 1.01,9.01 04/08/05 Impac CMB Trust Series 2005-3, Collat DE 2.01,9.01 04/06/05 IMPLANT SCIENCES CORP MA 1.01,9.01 03/09/05 AMEND IMPROVENET INC DE 1.01 04/08/05 IN VIVO MEDICAL DIAGNOSTICS, INC. CO 5.01 04/08/05 INDEPENDENCE HOLDING CO DE 1.01 04/14/05 INDEPENDENT BANK CORP MI 1.01,2.02,5.02,7.01,9.01 04/14/05 INGRAM MICRO INC DE 2.05 04/11/05 INKSURE TECHNOLOGIES INC. DE 4.01,9.01 04/14/05 INSMED INC VA 8.01,9.01 04/14/05 INTEGRAL VISION INC MI 1.01,3.02,5.03,9.01 04/12/05 INTEGRAMED AMERICA INC DE 7.01,9.01 04/14/05 INTEGRATED DEVICE TECHNOLOGY INC DE 7.01 04/14/05 INTERNATIONAL BUSINESS MACHINES CORP NY 2.02 04/14/05 INTERVEST BANCSHARES CORP DE 2.02,9.01 04/13/05 IVILLAGE INC DE 1.01,2.01,9.01 04/14/05 IVILLAGE INC DE 2.01 04/14/05 AMEND J CREW GROUP INC NY 4.02 04/04/05 KERR MCGEE CORP /DE DE 5.03 04/14/05 KERR MCGEE CORP /DE DE 1.01,9.01 04/14/05 KERR MCGEE CORP /DE DE 1.01 04/13/05 KFX INC DE 1.01,8.01 04/11/05 KOS PHARMACEUTICALS INC FL 1.01,7.01,9.01 04/12/05 KOSS CORP DE 2.02,7.01,9.01 04/13/05 LAKELAND BANCORP INC NJ 2.02,9.01 04/14/05 LANDSTAR SYSTEM INC DE 2.02,9.01 04/14/05 LARGE SCALE BIOLOGY CORP DE 4.01,9.01 04/08/05 LASALLE HOTEL PROPERTIES MD 7.01 04/14/05 LB-UBS Commercial Mortgage Trust 2005 8.01,9.01 04/14/05 LEGEND MOBILE INC DE 4.01,9.01 04/04/05 LEGEND MOBILE INC DE 4.01,9.01 04/04/05 AMEND LEVITT CORP 1.01,2.03 04/08/05 LIGHTING SCIENCE GROUP CORP DE 1.01,3.02,7.01,9.01 04/12/05 LIONS GATE ENTERTAINMENT CORP /CN/ 1.01,8.01,9.01 04/08/05 LONG ISLAND PHYSICIAN HOLDINGS CORP NY 2.03 04/11/05 LONGS DRUG STORES CORP MD 1.01 04/08/05 MACATAWA BANK CORP MI 3.01 04/08/05 MAGIC LANTERN GROUP INC NY 5.02,9.01 04/08/05 MAJESCO HOLDINGS INC DE 5.03,9.01 04/11/05 MANCHESTER TECHNOLOGIES INC NY 1.02,9.01 04/14/05 MARTIN MARIETTA MATERIALS INC NC 2.02,7.01,9.01 04/13/05 MAXUS REALTY TRUST INC MO 1.01 04/08/05 MCCLATCHY CO DE 9.01 04/14/05 MEDICALCV INC MN 8.01,9.01 04/08/05 MENS WEARHOUSE INC TX 2.02,9.01 04/14/05 MERIX CORP OR 1.01,9.01 04/14/05 METAPHOR CORP. NV 1.01 03/31/03 METRIS COMPANIES INC DE 8.01,9.01 04/14/05 METRIS RECEIVABLES INC DE 8.01,9.01 03/31/05 MGIC INVESTMENT CORP WI 2.02,9.01 04/14/05 MICROHELIX INC OR 1.01,1.02,2.01,2.03,3.02,3.03 04/08/05 MICROHELIX INC OR 1.01,1.02,2.01,2.03,3.02,3.03 04/08/05 AMEND MICROTUNE INC DE 1.01,9.01 04/08/05 MIDNET INC 1.01 04/14/05 MILLENNIUM CAPITAL VENTURE HOLDINGS I DE 1.01,2.01,5.01,5.02,7.01,8.01 04/11/05 MINDEN BANCORP INC 7.01,9.01 04/13/05 MineCore International, Inc CO 8.01,9.01 04/07/05 MISSION WEST PROPERTIES INC CA 2.02 03/31/05 MONMOUTH CAPITAL CORP NJ 7.01 04/13/05 MONROE JAMES BANCORP INC VA 5.02 04/13/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 03/30/05 Morgan Stanley Capital I Trust 2005 H DE 8.01,9.01 03/01/05 MRO SOFTWARE INC MA 2.02,9.01 04/14/05 NASSDA CORP DE 2.02,9.01 04/14/05 NATIONAL HOME HEALTH CARE CORP DE 1.01 04/11/05 National Investment Managers Inc. FL 3.03 04/12/05 NATIONAL SEMICONDUCTOR CORP DE 8.01 04/14/05 NATIONSRENT COMPANIES INC DE 8.01,9.01 04/14/05 NAVISTAR FINANCIAL CORP DE 2.02,9.01 04/14/05 NAVISTAR INTERNATIONAL CORP DE 2.02,8.01,9.01 04/14/05 NAVISTAR INTERNATIONAL CORP DE 8.01,9.01 04/14/05 NBOG BANCORPORATION INC GA 5.02,9.01 04/13/05 NCR CORP MD 2.02,8.01,9.01 04/11/05 NETLOGIC MICROSYSTEMS INC 2.02,9.01 04/14/05 New Century Energy Corp. CO 3.02,4.01,8.01,9.01 04/11/05 New Century Mortgage Securities LLC 9.01 04/14/05 NEW JERSEY RESOURCES CORP NJ 8.01 04/14/05 NEW YORK TIMES CO NY 2.02,9.01 04/14/05 NEWPARK RESOURCES INC DE 2.02,9.01 04/14/05 NICKLEBYS COM INC CO 8.01 04/13/05 NOMURA ASSET ACCEPTANCE CORP DE 8.01,9.01 04/12/05 NOMURA ASSET ACCEPTANCE CORP DE 8.01,9.01 04/12/05 North Atlantic Holding Company, Inc. DE 1.01,5.02,9.01 04/11/05 NORTH ATLANTIC TRADING CO INC NY 1.01,5.02,9.01 04/11/05 NORTHEAST PENNSYLVANIA FINANCIAL CORP DE 8.01,9.01 04/14/05 NUTRACEUTICAL INTERNATIONAL CORP DE 8.01,9.01 04/14/05 OHIO VALLEY BANC CORP OH 2.02,7.01,9.01 03/31/05 ORCHID BIOSCIENCES INC 5.02 04/08/05 ORRSTOWN FINANCIAL SERVICES INC PA 2.02,9.01 04/14/05 OSK CAPITAL III CORP NV 1.01,2.01,5.01,5.02,7.01,8.01 04/14/05 PACER HEALTH CORP FL 5.02,9.01 04/13/05 PACIFIC CONTINENTAL CORP OR 2.02,9.01 04/14/05 PACKAGING DYNAMICS CORP DE 1.01,2.03,9.01 04/14/05 PARKER DRILLING CO /DE/ DE 8.01,9.01 04/14/05 PC TEL INC DE 1.01 04/08/05 PDI INC 8.01,9.01 04/12/05 PEABODY ENERGY CORP DE 1.01 04/08/05 PENNICHUCK CORP NH 1.01,2.03,9.01 04/08/05 PEPSICO INC NC 2.02,9.01 04/14/05 PETROL OIL & GAS INC 9.01 10/28/04 AMEND PHOENIX FOOTWEAR GROUP INC DE 4.01,9.01 04/14/05 PINNACLE SYSTEMS INC CA 2.02,8.01,9.01 04/13/05 PLATINUM UNDERWRITERS HOLDINGS LTD D0 1.01,9.01 04/12/05 PLUMAS BANCORP CA 8.01 04/13/05 POLARIS INDUSTRIES INC/MN MN 2.02 04/14/05 POMEROY IT SOLUTIONS INC DE 8.01,9.01 04/11/05 PortalPlayer, Inc. CA 1.01,2.03,9.01 04/08/05 Prescient Applied Intelligence, Inc. DE 1.01,2.03,9.01 04/12/05 PROGRESSIVE CORP/OH/ OH 2.02,9.01 04/14/05 PROSPECT ENERGY CORP MD 8.01,9.01 04/14/05 Protective Life Secured Trust 2005-2 DE 1.03,2.01,8.01,9.01 04/11/05 Protective Life Secured Trust 2005-3 DE 1.03,2.01,8.01,9.01 04/11/05 Protective Life Secured Trust 2005-6 DE 1.03,2.01,8.01,9.01 04/11/05 Protective Life Secured Trust 2005-7 DE 1.03,2.01,8.01,9.01 04/11/05 PROVIDENT FINANCIAL SERVICES INC DE 8.01,9.01 04/12/05 PSB HOLDINGS INC /WI/ WI 1.01 04/12/05 QLT INC/BC A1 1.01,5.02 04/14/05 QORUS COM INC FL 8.01 04/13/05 QUALITY DINING INC IN 8.01 04/13/05 RADNOR HOLDINGS CORP DE 1.01,8.01,9.01 04/08/05 RAMBUS INC DE 2.02,9.01 04/14/05 RAMP Series 2005-SL1 Trust DE 8.01,9.01 04/14/05 RANGE RESOURCES CORP DE 8.01,9.01 04/14/05 RCN CORP /DE/ DE 5.05,9.01 04/07/05 REDDY ICE HOLDINGS INC DE 8.01,9.01 04/13/05 REGENERON PHARMACEUTICALS INC NY 1.01,5.05 04/13/05 REMEC INC CA 2.02,9.01 04/14/05 RENOVIS INC DE 1.01,9.01 04/08/05 RENTECH INC /CO/ CO 1.01,2.03,3.02,9.01 04/08/05 REPUBLIC BANCORP INC MI 2.02 03/31/05 REPUBLIC BANCORP INC /KY/ KY 2.02,9.01 04/14/05 REWARDS NETWORK INC DE 1.01,9.01 04/11/05 RF MICRO DEVICES INC NC 2.02 04/14/05 RLI CORP IL 2.02,9.01 04/14/05 ROBOCOM SYSTEMS INTERNATIONAL INC NY 2.02 04/14/05 ROSS STORES INC DE 7.01 04/14/05 RURBAN FINANCIAL CORP OH 1.01,9.01 04/13/05 SABR TRUST 2005-EC1 8.01,9.01 03/30/05 SALIVA DIAGNOSTIC SYSTEMS INC DE 5.02 04/01/05 SAMSONITE CORP/FL DE 2.02,9.01 04/12/05 SCRIPPS E W CO /DE OH 2.02,9.01 04/14/05 SENSUS METERING SYSTEMS BERMUDA 2 LTD 5.02 04/14/05 SHAW GROUP INC LA 7.01 04/13/05 SHERWIN WILLIAMS CO OH 2.02,9.01 04/14/05 SIGHT RESOURCE CORP DE 1.01,9.01 04/08/05 SILICON GRAPHICS INC DE 1.01,2.03,9.01 04/12/05 SKREEM ENTERTAINMENT CORP DE 4.01,9.01 05/03/04 AMEND SLADES FERRY BANCORP MA 2.01,9.01 04/14/05 SM&A CA 7.01,9.01 04/13/05 SOUTH TEXAS OIL CO NV 3.02 12/31/04 SOUTHERN CONNECTICUT BANCORP INC CT 7.01,9.01 04/14/05 SOUTHWEST AIRLINES CO TX 2.02 03/31/05 STARTECH ENVIRONMENTAL CORP CO 5.01,7.01 04/13/05 STEWART & STEVENSON SERVICES INC TX 1.01,2.01,9.01 04/08/05 STILLWATER MINING CO /DE/ DE 1.01,9.01 04/14/05 STRATTEC SECURITY CORP WI 2.02,9.01 04/12/05 Structured Asset Investment Loan Trus DE 8.01 03/30/05 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 9.01 03/31/05 Structured Asset Securities Corp. Mor DE 8.01 03/31/05 SUBURBAN PROPANE PARTNERS LP DE 7.01,8.01,9.01 04/14/05 SUMMIT BANCSHARES INC /TX/ TX 2.02,7.01,9.01 04/13/05 SUN BANCORP INC /NJ/ NJ 2.02,9.01 04/13/05 SUN HEALTHCARE GROUP INC DE 1.01 04/08/05 SUN MICROSYSTEMS, INC. DE 2.02,9.01 04/14/05 SUNTRON CORP DE 1.01,9.01 03/29/05 SUPERIOR INDUSTRIES INTERNATIONAL INC CA 5.02 04/14/05 AMEND SUPPORTSOFT INC DE 5.02 04/10/05 SYMANTEC CORP DE 8.01 04/14/05 SYMBOLLON CORP DE 1.01,9.01 04/12/05 SYNTROLEUM CORP DE 1.01 04/11/05 AMEND SYSTEMAX INC DE 2.02,9.01 03/30/05 TECHNOLOGY INVESTMENT CAPITAL CORP MD 8.01,9.01 04/13/05 TECHNOLOGY SOLUTIONS COMPANY DE 2.02 04/13/05 TEL INSTRUMENT ELECTRONICS CORP NJ 7.01 04/13/05 THERMA WAVE INC DE 2.05,9.01 04/08/05 THESTREET COM DE 5.02 04/12/05 TIFFANY & CO DE 2.02 04/14/05 TLC VISION CORP A6 8.01,9.01 04/12/05 TOTAL ENTERTAINMENT RESTAURANT CORP DE 2.02 04/14/05 TOYS R US INC DE 8.01 04/14/05 TRANSATLANTIC HOLDINGS INC DE 2.02 04/13/05 Trinsic, Inc. DE 3.01 04/08/05 TRIQUINT SEMICONDUCTOR INC DE 1.01,9.01 04/14/05 TRM CORP OR 7.01,9.01 04/12/05 TUT SYSTEMS INC DE 2.02,9.01 04/13/05 U S CANADIAN MINERALS INC CA 2.01,9.01 04/13/05 U S GOLD CORP CO 8.01,9.01 04/12/05 UAL CORP /DE/ DE 8.01,9.01 04/14/05 UGI CORP /PA/ PA 7.01,9.01 04/11/05 UNISYS CORP DE 2.02,9.01 04/14/05 UNITED DEFENSE INDUSTRIES INC DE 8.01,9.01 04/14/05 UNITED TENNESSEE BANKSHARES INC TN 8.01,9.01 04/14/05 UNITEDHEALTH GROUP INC MN 2.02 04/14/05 URANIUM RESOURCES INC /DE/ DE 5.03,9.01 04/11/05 USA TECHNOLOGIES INC PA 1.01,1.02,3.02,5.02 04/08/05 VASCULAR SOLUTIONS INC DE 2.02,9.01 04/14/05 VAXGEN INC DE 8.01,9.01 04/11/05 VECTOR GROUP LTD DE 1.01,2.03,3.02,5.05,9.01 04/13/05 VECTREN CORP IN 8.01 04/13/05 VENDINGDATA CORP NV 8.01,9.01 04/08/05 VENTAS INC DE 1.01,9.01 04/12/05 VERITAS SOFTWARE CORP /DE/ DE 8.01,9.01 04/11/05 VICOR CORP DE 2.02,9.01 04/14/05 VIKING CAPITAL GROUP INC UT 2.01,9.01 01/27/05 AMEND VISKASE COMPANIES INC DE 1.01,9.01 04/08/05 VOLT INFORMATION SCIENCES, INC. NY 1.01,9.01 04/08/05 WARREN RESOURCES INC MD 7.01,9.01 04/13/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 04/13/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 04/14/05 WEBB MORTGAGE DEPOT INC 4.01 04/08/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 04/13/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 04/13/05 WELLS REAL ESTATE FUND XI L P GA 2.01,9.01 04/13/05 WELLS REAL ESTATE FUND XII LP GA 2.01,9.01 04/13/05 WELLS REAL ESTATE FUND XIII L P GA 2.01,9.01 04/13/05 WELLS REAL ESTATE INVESTMENT TRUST IN DE 2.01,7.01,9.01 04/13/05 WEST BANCORPORATION INC IA 8.01,9.01 04/14/05 WEST BANCORPORATION INC IA 7.01,9.01 04/12/05 WGNB CORP GA 2.02,9.01 04/11/05 WHITEHALL JEWELLERS INC DE 2.02 04/14/05 WILLIS GROUP HOLDINGS LTD D0 8.01,9.01 04/14/05 Wornick CO DE 1.01,5.02,9.01 04/11/05 YANKEE CANDLE CO INC 5.04,9.01 04/14/05 ZIM CORP A6 7.01 04/13/05 ZIX CORP TX 1.01,2.03,7.01,9.01 04/13/05