SEC NEWS DIGEST Issue 2005-172 September 7, 2005 COMMISSION ANNOUNCEMENTS DONALD NICOLAISEN, CHIEF ACCOUNTANT, U.S. SECURITIES AND EXCHANGE COMMISSION, TO LEAVE SEC Securities and Exchange Commission Chief Accountant Donald T. Nicolaisen announced he will leave the Commission in October 2005 to return to the private sector. Nicolaisen, 61, joined the Commission as Chief Accountant in September 2003 and led numerous initiatives to improve financial disclosure, strengthen the audit process and rebuild investor confidence. “Don Nicolaisen has served with distinction during challenging times, and has met every challenge—most notably by establishing landmark new protections for investors during the implementation of the Sarbanes- Oxley Act,” said SEC Chairman Christopher Cox. “I’m pleased that he has agreed to remain at the SEC long enough to help the agency search for a successor and continue to build on his work for investors and for all who benefit from healthy capital markets.” “Over the last two years I have had the great privilege of working with a highly talented and motivated staff. They are a terrific group working toward the same basic goal - representing the interests of investors,” Nicolaisen said. “So while I look forward to my return to the private sector, it is not easy to leave this great institution and the professional and personal friendships that I have forged with my colleagues and staff. I am also honored to have served under the leadership of Chairmen Christopher Cox and William Donaldson and I am very proud of what we have accomplished and the steps we have taken to protect investors and to provide stability to our markets. I look forward to working with Chairman Cox to manage an effective transition for my successor however best I can.” As Chief Accountant, Nicolaisen forged a close working relationship with the Public Company Accounting Oversight Board to fully implement sections of the Sarbanes-Oxley Act. He worked closely with the Financial Accounting Standards Board (FASB) and international standard setters toward eventual convergence of accounting standards. Nicolaisen also played a key role in the Commission’s efforts to embrace new technologies for the betterment of investors. These efforts include the implementation of a pilot program allowing companies to submit data voluntarily using eXtensible Business Reporting Language (XBRL), which turns text-based information into documents that can be retrieved, searched and analyzed through automated means. Prior to joining the Commission, Mr. Nicolaisen was a senior partner at PricewaterhouseCoopers LLP (PwC) where he held a wide range of management and leadership positions since joining the firm's predecessor, Price Waterhouse (PW), in 1967. Between 1988 and 1994, he led PW's national office for accounting and SEC services. During that time, he was also a member of the Emerging Issues Task Force of the Financial Accounting Standards Board. He later chaired PW's financial services practice for broker-dealers, investment banking, mutual funds, banking, insurance and real estate. Mr. Nicolaisen was elected to PW's board of partners in 1994. He served on PW's international board and PwC's global and international boards. He helped lead the merger of PW and Coopers & Lybrand to become PwC, and participated in the firm's decision to exit its consulting business. Mr. Nicolaisen received his B.A. in Business Administration from the University of Wisconsin, Whitewater, and has been a Certified Public Accountant since 1969. He and his wife, Sandie, have three children. Attachments August 26, 2005 Chairman Christopher Cox United States Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549-6561 Dear Chairman Cox: I write to submit my resignation as Chief Accountant of the United States Securities and Exchange Commission. Just over two years ago Chairman Donaldson announced my appointment as Chief Accountant. At that time I noted that it was an extremely challenging time for the accounting profession and the nation's financial reporting system, but that these challenges also offered a fantastic opportunity to improve financial disclosure, strengthen the audit process and help rebuild investor confidence in our market system. I had specific objectives in mind to address those challenges. Two years later I am pleased to report that many of those objectives have been accomplished and, for those that have a longer time horizon, I believe we have laid the appropriate groundwork for future change. In particular I hope that the momentum we have created from the issuance of the congressionally mandated study we released earlier this year on off-balance sheet activities will provide a platform for a future, broad-reaching global and national effort to improve transparency, reduce complexity and enhance the relevance of financial reporting. I am also very proud of our initiatives to embrace new technologies, including our initiative around eXtensible Business Reporting that I co-sponsored with Alan Beller, Director, Division of Corporation Finance. I hope that the Commission will continue to explore new technologies for the benefit of investors. Over the last two years I have had the great privilege of working with a highly talented and motivated staff. They are a terrific group working toward the same basic goal - representing the interests of investors. So while I look forward to my return to the private sector, it is not easy to leave this great institution and the professional and personal friendships that I have forged with my fellow colleagues and staff. I am very proud of what we have accomplished over the past two years and the steps we have taken to protect investors and to provide stability to our markets. During that time we restructured and more than doubled the size of the Office of the Chief Accountant, and we enhanced our working relationships with other divisions and offices. At the same time we have taken on a number of new external responsibilities, including forging a close working relationship with the Public Company Accounting Oversight Board. In that regard I would like to acknowledge the leadership of Chairman McDonough, his fellow board members and the PCAOB staff. Together, we have worked hard to provide implementation guidance for various sections of the Sarbanes- Oxley Act, including the Section 404 internal control over financial reporting requirements. While I fully support the Act, we have been mindful of the cost-benefit relationship, particularly for smaller business. I also had the pleasure of working closely with the Financial Accounting Standards Board, Chairman Herz, his fellow board members and the FASB staff. In addition to our oversight responsibilities of accounting and auditing matters for public companies in the United States, we continued to move forward our efforts in the international arena, working with standard setters around the globe and in particular the International Accounting Standards Board and the European Commission. I am pleased that we have issued a long-term roadmap which lays out the steps necessary to eliminate the reconciliation requirement from IFRS to U.S. GAAP and ultimately convergence of accounting standards. Finally I will look back with fond memories on my interactions with other government agencies, members of Congress, investors, registrants, auditors and members of the press. I look forward to working with you to manage an effective transition for my successor however best I can. In anticipation of this, I propose that my resignation be effective in October 2005. I am truly honored and grateful to have served as Chief Accountant under your leadership and prior to that the leadership of Chairman Donaldson. I leave knowing that we have made a difference. Sincerely, Donald T. Nicolaisen Chief Accountant August 26, 2005 Donald T. Nicolaisen Chief Accountant United States Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549-6561 Dear Don: As a result of our conversations and our work together over the past few weeks, I was not surprised, but nonetheless very disappointed, that you will shortly announce your resignation as Chief Accountant of the United States Securities and Exchange Commission. The Commission, and the nation, have benefited enormously from your two years of service. Your leadership on the use of new technologies, including eXtensible Business Reporting, will soon bring great benefits to investors. Your work to implement the Sarbanes-Oxley Act, including the Section 404 internal control requirements, has been key to the establishment of workable procedures under the Act, and you have always been careful to balance the cost and benefits with a view to the needs of small business. Your work with international standard setters, including the International Accounting Standards Board and the European Commission, has established the basis for the United States to eliminate the need for reconciliation from International Financial Reporting Standards to Generally Accepted Accounting Principles. I am confident that, as a result of the groundwork you have laid, we will eventually achieve the long-sought-after convergence of accounting standards. Don, the nation is indeed fortunate to have you in your current position of leadership for our financial markets, and I look forward to continuing to work with you over the next two months before your departure. It is a testament to the strength of the Securities and Exchange Commission and its mission that the agency has been able to attract such experienced and talented leaders as you. Your contributions to the financial security of every American, and to the betterment of the world’s capital markets, comprise a badge of honor you may carry proudly with you forever. With gratitude and admiration for your outstanding service, Sincerely, Christopher Cox Chairman (Press Rel. 2005-127) COMMISSION MEETING CLOSED COMMISSION MEETING – SEPTEMBER 15, 2005 – 2:00 P.M. The Securities and Exchange Commission will hold a closed meeting on Thursday, September 15, 2005 at 2:00 p.m. The subject matters of the closed meeting will be Formal orders of investigations; Institution and settlement of injunctive actions; and Institution and settlement of administrative proceedings of an enforcement nature. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact the Office of the Secretary at (202) 551-5400. COMMISSION SUSPENDS TRADING IN 39 COMPANIES THAT FAILED TO MAKE REQUIRED PERIODIC FILINGS On September 7, in its largest order of suspension of trading ever, the Securities and Exchange Commission announced the temporary suspension of trading of the securities of the following issuers, commencing at 9:30 a.m. EDT on September 7, 2005, and terminating at 11:59 p.m. EDT on September 20, 2005: · Advanced Media, Inc. (AVMJ) · Air Packaging Technologies, Inc. (AIRP) · American Film Technologies, Inc. (AFTC) · American Plastics & Chemicals, Inc. (APLC) · AmeriQuest Technologies, Inc. (AMQT) · Apparel Technologies, Inc. (APTX) · BPI Packaging Technologies, Inc. (BPIE) · Chantal Pharmaceutical Corp. (CHTL) · CML Group, Inc. (CMLK) · Compositech, Ltd. (CTEK) · Crown Laboratories, Inc. (CLWB) · DBS Industries, Inc. (DBSS) · Dental Medical Diagnostic Systems, Inc. (DMDS) · Dispatch Management Services Corp. (DMSC) · Eglobe, Inc. (EGLOQ) · Enamelon, Inc. (ENML) · Finantra Capital, Inc. (FANT) · First Scientific, Inc. (FSFI) · Hayes Corp. (HAYEQ) · Hybrid Networks, Inc. (HYBR) · iPrint Technologies, Inc. (IPRT) · Microage, Inc. (MICAQ) · MigraTEC, Inc. (MIGR) · Network Computing Devices, Inc. (NCDI) · Pacific Systems Control Technology, Inc. (PFSY) · Paracelsian, Inc. (PRLN) · Pharmaprint, Inc. (PPRT) · Pinnacle Micro, Inc. (PNLEQ) · Semiconductor Laser International Corp. (SLIC) · Socrates Technologies Corp. (SOCT) · Star Technologies, Inc. (STRR) · Sunrise Technologies International, Inc. (SNRS) · Telemonde, Inc. (TLMD) · thehealthchannel.com, Inc. (THCH) · Transmedia Asia Pacific, Inc. (MBTA) · Tristar Corp. (TSAR) · VDC Communications, Inc. (VDCI) · Vianet Technologies, Inc. (VNTK) · Visionamerica, Inc. (VSNA) The Commission temporarily suspended trading in the securities of these companies due to a lack of current and accurate information about these companies because they are delinquent in their periodic filing obligations under Securities Exchange Act of 1934 (Exchange Act) Section 13(a). These orders were entered pursuant to Exchange Act Section 12(k). 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 the companies. Brokers and dealers should be alert to the fact that, pursuant to Exchange Act Rule 15c2-11, at the termination of the trading suspensions, no quotation may be entered relating to the securities of the subject companies unless and until the broker or dealer has strictly complied with all of the provisions of the rule. If any broker or dealer is uncertain as to what is required by the rule, it should refrain from entering quotations relating to the securities of the companies that have been subject to trading suspensions until such time as it has familiarized itself with the rule and is certain that all of its provisions have been met. Any broker or dealer with questions regarding the rule should contact the staff of the Commission in Washington, D.C. at (202) 551-5720. If any broker or dealer enters any quotation which is in violation of the rule, the Commission will consider the need for prompt enforcement action. If any broker, dealer or other person has any information which may relate to this matter, they should immediately communicate it to the Delinquent Filings Branch of the Division of Enforcement at (202) 551- 5466, or by e-mail at DelinquentFilings@sec.gov. (Rel. 34-52383) ROBERT COLBY TO TESTIFY Robert L. D. Colby, Deputy Director of the Commission's Division of Market Regulation, will testify before the Senate Committee on Banking, Housing, and Urban Affairs on Thursday, September 8, concerning the Commodity Exchange Reauthorization Act of 2005, S. 1566. The hearing where Mr. Coby will testify will be held in Room 538 of the Dirksen Senate Office Building and will begin at 10:00 A.M. VISITING ACADEMIC SCHOLARS APPOINTED TO THE OFFICE OF ECONOMIC ANALYSIS On September 6, the Securities and Exchange Commission's Office of Economic Analysis announced the appointment of Dr. Bjorn Jorgensen as a Visiting Academic Scholar for a one-year term. Simultaneously, OEA announced the appointment of Dr. Christophe Bisiere as an Economic Consultant for a one-year term. Jorgensen is currently the Gary Winnick and Martin Granoff Associate Professor of Business at Columbia University’s Graduate School of Business, while Bisiere is currently a Professor of Finance at Toulouse University, France. Jorgensen received his Ph. D. in 1999 from Northwestern University in Accounting and Information Systems, specializing in accounting disclosures. His area of expertise is valuation of and accounting for marketable securities. His research has focused on measurement, management and disclosure of risk. Specifically, his recent research examines managers’ incentives for purchasing insurance and the stock market reaction to risk disclosures. Bisiere received his Ph. D. in Economics in 1994 from Aix-Marseille University, France, specializing in Finance. His main area of expertise is empirical market microstructure. His recent research has focused on fragmentation and imperfect competition in financial markets, showing that in addition to the competition between liquidity suppliers within a marketplace, competition between trading mechanisms plays an important role. While at the Commission, Jorgensen will join other researchers on projects involving work on accounting for derivatives, employee stock options and issues related to corporate governance, as well as other areas as dictated by SEC priorities. Bisiere will join other researchers on projects involving work on market microstructure and trading practices, as well as other areas as dictated by SEC priorities. (Press Rel. 2005-126) ENFORCEMENT PROCEEDINGS COMMISSION ORDERS HEARINGS ON REGISTRATION REVOCATION FOR 16 DELINQUENT PINK SHEET COMPANIES FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS On September 7, the Commission instituted the following public administrative proceedings to determine whether to revoke or suspend the registration of each class of the securities of sixteen companies for failure to make required periodic filings with the Commission In the Matter of Advanced Media, Inc., et al., Administrative Proceeding File No. 3-12030 In this matter, the Division of Enforcement alleges that Advanced Media, Inc., American Film Technologies, Inc., AmeriQuest Technologies, Inc., BPI Packaging Technologies, Inc., CML Group, Inc., Compositech, Ltd., Dispatch Management Services Corp., and Eglobe, Inc. are delinquent in their required periodic filings with the Commission. The Division of Enforcement also alleges that the common stock of each of these issuers is quoted on the Pink Sheets. In the Matter of Enamelon, Inc., et al., Administrative Proceeding File No. 3-12031 In this matter, the Division of Enforcement alleges that Enamelon, Inc., Paracelsian, Inc., Semiconductor Laser International Corp., Socrates Technologies Corp., Star Technologies, Inc., Telemonde, Inc., and VDC Communications, Inc. are delinquent in their required periodic filings with the Commission. The Division of Enforcement also alleges that the common stock of each of these issuers is quoted on the Pink Sheets. In the Matter of Transmedia Asia Pacific, Inc. Administrative Proceeding File No. 3-12032 In this matter, the Division of Enforcement alleges that Transmedia Asia Pacific, Inc. (MBTA) is delinquent in its required periodic filings with the Commission. The Division of Enforcement also alleges that the common stock of MBTA is quoted on the Pink Sheets. In each of these proceedings, instituted pursuant to Exchange Act Section 12(j), a hearing will be scheduled before an Administrative Law Judge. At each hearing, the judge will hear evidence from the Division of Enforcement and the respondents to determine whether the allegations of the Division of Enforcement contained in the Order, which the Division alleges constitute violations of Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder, are true. The judge in each proceeding will then determine whether the registrations pursuant to Exchange Act Section 12 of the securities of these respondents should be revoked, or in the alternative, suspended for a period not exceeding twelve months. The Commission ordered that the Administrative Law Judge in each proceeding issue an initial decision not later than 120 days from the date of service of the order instituting proceedings. For further information contact: · Gregory G. Faragasso, Assistant Director, (202) 551-4734 · Neil J. Welch, Jr., Branch Chief, (202) 551-4731 · See the Order Instituting Administrative Proceedings, In the Matter of Advanced Media, Inc., et al., Administrative Proceeding File No. 3-12030 · See the Order Instituting Administrative Proceedings, In the Matter of Enamelon, Inc., et al., Administrative Proceeding File No. 3-12031 · See the Order Instituting Administrative Proceedings, In the Matter of Transmedia Asia Pacific, Inc., et al., Administrative Proceeding File No. 3-12032 See also Order of Suspension of Trading, In the Matter of Advanced Media, Inc., et al., 34-52383. (Rel. 34-52384; File Nos. 3-12030, 3- 12031 and 3-12032) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-Phlx-2005-56) filed by the Philadelphia Stock Exchange relating to an extension of the pilot program on dividend spread and merger spread fee caps until March 1, 2006, has become effective under Section 19(b)(3)(A)(ii) of the Securities and Exchange Act of 1934. (Rel. 34-52380) 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 CAPTIVA SOFTWARE CORP, 10145 PACIFIC HEIGHTS BLVD., SAN DIEGO, CA, 92121, 858-320-1000 - 0 ($3,344,047.74) Equity, (File 333-128105 - Sep. 6) (BR. 03B) S-8 ON TRACK INNOVATIONS LTD, P O BOX 32, ZHR INDUSTRIAL ZONE, ROSH PINAISRAEL, L3, 2126616500 - 2,500,000 ($24,677,113.00) Other, (File 333-128106 - Sep. 6) (BR. 10C) SB-2 SMART TRUCK SYSTEMS INC, 22101 ALESSANDRO BLVD, MORENO VALLEY, CA, 92553, 9516535955 - 3,000,000 ($9,000,000.00) Equity, (File 333-128107 - Sep. 6) (BR. 09) S-3 MARITRANS INC /DE/, 2158641200 - 0 ($450,000,000.00) Equity, (File 333-128108 - Sep. 6) (BR. 05B) SB-2 WORLDGATE COMMUNICATIONS INC, 3190 TREMONT AVENUE, TREVOSE, PA, 19053, 2153545437 - 0 ($26,440,246.00) Equity, (File 333-128109 - Sep. 6) (BR. 11A) SB-2 ESE CORP, 138 WEATHERWOOD RD, ROCKHILL, SC, 29732, 803-981-9046 - 2,495,749 ($24,957.49) Equity, (File 333-128110 - Sep. 6) (BR. 09) S-8 CTD HOLDINGS INC, 27317 NW 78 AVENUE, N/A, HIGH SPRINGS, FL, 32643, 3864540887 - 1,500,000 ($105,000.00) Equity, (File 333-128111 - Sep. 6) (BR. 01A) S-B POLAND REPUBLIC OF, 0 ($4,000,000,000.00) Unallocated (Universal) Shelf, (File 333-128112 - Sep. 6) (BR. 03) S-8 IMPAC MORTGAGE HOLDINGS INC, 1401 DOVE STREET, NEWPORT BEACH, CA, 92660, 9494753600 - 0 ($35,630,598.00) Equity, (File 333-128113 - Sep. 6) (BR. 08B) SB-2 HOUSTON AMERICAN ENERGY CORP, 801 TRAVIS STREET, SUITE 2020, HOUSTON, TX, 77002, 7132226966 - 0 ($2,125,000.00) Equity, (File 333-128114 - Sep. 6) (BR. 04A) S-8 KELLWOOD CO, 600 KELLWOOD PKWY, P O BOX 14374, CHESTERFIELD, MO, 63017, 3145763100 - 1,700,000 ($41,021,000.00) Equity, (File 333-128115 - Sep. 6) (BR. 02C) S-8 DELTA AIR LINES INC /DE/, HARTSFIELD ATLANTA INTL AIRPORT, 1030 DELTA BLVD, ATLANTA, GA, 30354-1989, 4047152600 - 25,000,000 ($30,250,000.00) Equity, (File 333-128116 - Sep. 6) (BR. 05B) S-3 MAIN STREET RESTAURANT GROUP, INC., 5050 NORTH 40TH ST, STE 200, PHOENIX, AZ, 85018, 6028529000 - 0 ($9,544,522.40) Equity, (File 333-128117 - Sep. 6) (BR. 05B) S-8 4 KIDS ENTERTAINMENT INC, 1414 AVE OF THE AMERICAS, NEW YORK, NY, 10019, 2127587666 - 600,000 ($10,131,000.00) Equity, (File 333-128118 - Sep. 6) (BR. 04B) S-8 KELLWOOD CO, 600 KELLWOOD PKWY, P O BOX 14374, CHESTERFIELD, MO, 63017, 3145763100 - 1,466,987 ($35,398,397.00) Equity, (File 333-128119 - Sep. 6) (BR. 02C) S-8 KIRKLANDS INC, 805 NORTH PKWY, JACKSON, TN, 38305, 9016882444 - 5,000,000 ($5,000,000.00) Other, (File 333-128120 - Sep. 6) (BR. 02C) S-8 TAPESTRY PHARMACEUTICALS, INC, 4840 PEARL EAST CIRCLE, SUITE 300W, BOULDER, CO, 80301, 303-516-8500 - 0 ($850,000.00) Equity, (File 333-128121 - Sep. 6) (BR. 01C) S-1 FreightCar America, Inc., TWO NORTH RIVERSIDE PLAZA, SUITE 1250, CHICAGO, IL, 60606, (800) 458-2235 - 0 ($100,199,150.00) Equity, (File 333-128122 - Sep. 6) (BR. 05B) S-3 FLEETWOOD ENTERPRISES INC/DE/, 3125 MYERS ST, P O BOX 7638, RIVERSIDE, CA, 92503, 9093513798 - 0 ($125,000,000.00) Equity, (File 333-128123 - Sep. 6) (BR. 05A) S-8 FROZEN FOOD EXPRESS INDUSTRIES INC, 1145 EMPIRE CENTRAL PLACE, DALLAS, TX, 75247, 2146308090 - 50,000 ($539,000.00) Equity, (File 333-128125 - Sep. 6) (BR. 05A) S-8 KING PHARMACEUTICALS INC, 501 FIFTH ST, BRISTOL, TN, 37620, 4239898000 - 30,000,000 ($442,800,000.00) Equity, (File 333-128126 - Sep. 6) (BR. 01B) SB-2 Birmingham Bloomfield Bancshares, 33583 WOODWARD AVENUE, BIRMINGHAM, MI, 48009, 248-593-6455 - 2,344,000 ($24,340,000.00) Equity, (File 333-128127 - Sep. 6) (BR. ) S-8 Silver Wheaton Corp., WATERFRONT CENTRE SUITE 1560 200 BURRARD, VANCOUVER, A1, V6C 3L6, 604 696 3000 - 13,460,000 ($42,196,146.18) Equity, (File 333-128128 - Sep. 6) (BR. 04) SB-2 China Projects Inc., 7013 GREEN VALLEY PARKWAY, SUITE 200, HENDERSON, NV, 89074, 702-990-3406 - 26,000,000 ($6,500,000.00) Equity, (File 333-128129 - Sep. 6) (BR. ) S-3 SYMMETRICOM INC, 2300 ORCHARD PARKWAY, SAN JOSE, CA, 95131-1017, 408-433-0910 - 0 ($120,000,000.00) Debt Convertible into Equity, (File 333-128130 - Sep. 6) (BR. 11A) S-3 FRANKLIN COVEY CO, 2200 W PKWY BLVD, SALT LAKE CITY, UT, 84119-2331, 8018177171 - 3,126,440 ($56,754,257.06) Equity, (File 333-128131 - Sep. 6) (BR. 05B) S-3 DUKE REALTY CORP, 600 EAST 96TH STREET, STE 100, INDIANAPOLIS, IN, 46240, 3178086000 - 0 ($5,665,351.00) Equity, (File 333-128132 - Sep. 6) (BR. 08A) S-8 DUKE REALTY CORP, 600 EAST 96TH STREET, STE 100, INDIANAPOLIS, IN, 46240, 3178086000 - 0 ($91,797,342.16) Equity, (File 333-128133 - Sep. 6) (BR. 08A) S-3 PACIFICORP /OR/, 825 N.E. MULTNOMAH, SUITE 2000, PORTLAND, OR, 97232, 5038135000 - 0 ($700,000,000.00) Non-Convertible Debt, (File 333-128134 - Sep. 6) (BR. 02B) S-3 PANACOS PHARMACEUTICALS, INC., 134 COOLIDGE AVE, WATERTOWN, MA, 02472, 617-926-1551 - 0 ($50,000,000.00) Equity, (File 333-128135 - Sep. 6) (BR. 01C) 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 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 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 A.C. Moore Arts & Crafts, Inc. PA 5.02,9.01 08/30/05 AAMES INVESTMENT CORP MD 8.01,9.01 07/31/05 Ad.Venture Partners, Inc. DE 8.01,9.01 08/31/05 ADE CORP MA 2.02,9.01 09/06/05 ADM TRONICS UNLIMITED INC/DE DE 8.01 09/05/05 AFFIRMATIVE INSURANCE HOLDINGS INC DE 5.01 08/30/05 ALBERTSONS INC /DE/ DE 8.01,9.01 09/02/05 ALTERA CORP DE 7.01,9.01 09/06/05 AMERICAN EDUCATION CORP NV 8.01,9.01 09/06/05 AMERICAN LEISURE HOLDINGS INC NV 3.02,5.01,7.01,9.01 09/01/05 AMERICREDIT AUTOMOBILE RECEIVABLES TR DE 1.01,9.01 08/30/05 AMERIPRISE FINANCIAL INC DE 7.01,9.01 09/02/05 AMERIVEST PROPERTIES INC MD 1.01,2.03,9.01 08/30/05 ANDRX CORP /DE/ DE 8.01,9.01 09/06/05 APCO ARGENTINA INC/NEW 5.02,9.01 09/01/05 APPLE REIT SIX INC 9.01 06/24/05 AMEND APPLIED SIGNAL TECHNOLOGY INC CA 2.02,9.01 09/06/05 AQUILA INC DE 1.01,2.03,9.01 08/31/05 ARBOR REALTY TRUST INC MD 5.02,9.01 09/06/05 ARES CAPITAL CORP MD 7.01,9.01 09/06/05 ARKANSAS BEST CORP /DE/ DE 7.01,9.01 09/06/05 Asset Backed Pass-Through Certificate DE 8.01,9.01 04/25/05 AMEND Asset Backed Pass-Through Certificate DE 8.01,9.01 05/25/05 AMEND Asset Backed Pass-Through Certificate DE 8.01,9.01 06/25/05 AMEND Asset Backed Pass-Through Certificate DE 8.01,9.01 07/25/05 AMEND Asset Backed Pass-Through Certificate DE 8.01,9.01 08/25/05 ASTORIA FINANCIAL CORP DE 8.01,9.01 09/06/05 ATARI INC DE 3.02,8.01 08/31/05 ATWOOD OCEANICS INC TX 8.01,9.01 09/06/05 AVON PRODUCTS INC NY 8.01,9.01 09/06/05 AVON PRODUCTS INC NY 1.01,9.01 08/31/05 Banc of America Alternative Loan Trus DE 8.01,9.01 07/28/05 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 09/02/05 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 09/02/05 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 09/06/05 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 09/06/05 BANK JOS A CLOTHIERS INC /DE/ DE 2.02,9.01 09/06/05 BARNES GROUP INC DE 7.01,9.01 09/06/05 BEARD CO /OK OK 7.01,9.01 09/06/05 BIG DOG HOLDINGS INC DE 2.01 08/31/05 BIOPURE CORP DE 5.02 09/02/05 BLUEGREEN CORP MA 7.01 09/06/05 BMB MUNAI INC NV 5.02 09/01/05 BRINX RESOURCES LTD 8.01,9.01 09/02/05 CALGON CARBON CORPORATION DE 8.01 09/01/05 CANADIAN DERIVATIVES CLEARING CORP A6 9.01 08/31/05 CAPITAL AUTOMOTIVE REIT MD 1.01,9.01 09/02/05 CAPTIVA SOFTWARE CORP DE 9.01 09/02/05 CASEYS GENERAL STORES INC IA 2.02,9.01 09/06/05 CATELLUS DEVELOPMENT CORP DE 1.01,1.02,9.01 08/30/05 CATERPILLAR INC DE 8.01 09/06/05 CATHAY GENERAL BANCORP DE 8.01,9.01 09/06/05 CATUITY INC DE 5.02,9.01 09/02/05 CELLCO PARTNERSHIP 1.01 09/01/05 CENTENNIAL SPECIALTY FOODS CORP DE 3.01,9.01 08/30/05 CENTRAL PACIFIC FINANCIAL CORP HI 8.01 09/02/05 CHAMPPS ENTERTAINMENT INC DE 1.01,5.02,9.01 08/16/05 Chardan North China Acquisition Corp DE 8.01 08/31/05 Chardan South China Acquisition Corp DE 8.01 08/31/05 CHARLOTTE RUSSE HOLDING INC 1.01,9.01 08/31/05 CHARTER FINANCIAL CORP/GA 1.01,9.01 08/30/05 CHENIERE ENERGY INC DE 8.01,9.01 09/06/05 CHESAPEAKE CORP /VA/ VA 2.05,9.01 08/31/05 CHINA GRANITE CORP NV 8.01,9.01 09/06/05 CHINDEX INTERNATIONAL INC DE 1.01,2.03 08/31/05 CHIRON CORP DE 8.01,9.01 09/05/05 CIGNA CORP DE 7.01 09/06/05 CIRCOR INTERNATIONAL INC DE 5.02 08/25/05 CITICORP MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITICORP MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITICORP MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITICORP MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITICORP MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 08/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 08/25/05 CLYVIA INC NV 9.01 06/22/05 AMEND CNE GROUP INC DE 5.02 09/06/05 COAST DISTRIBUTION SYSTEM INC DE 1.01,7.01,9.01 08/30/05 Cole Credit Property Trust II Inc MD 5.03,9.01 08/30/05 CONCENTRA OPERATING CORP NV 7.01,9.01 09/06/05 CONSOLIDATED CAPITAL INSTITUTIONAL PR CA 2.03 08/30/05 CONSOLIDATED CAPITAL PROPERTIES IV CA 2.03 08/30/05 CONSOLIDATED NATURAL GAS CO/VA DE 1.01 08/30/05 CORINTHIAN COLLEGES INC 1.01 08/30/05 COUGAR HOLDINGS INC NV 5.02,9.01 08/30/05 COUGAR HOLDINGS INC NV 4.01,5.03,9.01 08/30/05 CRITICAL PATH INC CA 8.01 09/02/05 CTD HOLDINGS INC FL 1.01,8.01 08/25/05 CV THERAPEUTICS INC DE 1.01,9.01 08/30/05 CWABS INC DE 8.01,9.01 09/06/05 DEERE & CO DE 7.01 09/06/05 DEPARTMENT 56 INC DE 1.01,1.02,2.01,7.01,9.01 09/01/05 DIAL THRU INTERNATIONAL CORP DE 1.01,7.01,9.01 08/30/05 Diamond Foods Inc DE 2.02,9.01 09/06/05 DIVIDEND CAPITAL TRUST INC MD 2.01,8.01,9.01 07/21/05 AMEND DOBSON COMMUNICATIONS CORP OK 8.01,9.01 09/06/05 DOMINION RESOURCES INC /VA/ VA 1.01 08/30/05 DUKE REALTY CORP IN 8.01,9.01 09/06/05 DUKE REALTY LIMITED PARTNERSHIP/ IN 8.01,9.01 09/06/05 E TRADE FINANCIAL CORP DE 8.01 09/06/05 ELECTRONICS BOUTIQUE HOLDINGS CORP DE 8.01,9.01 09/06/05 ELITE PHARMACEUTICALS INC /DE/ DE 2.03,9.01 08/31/05 ELITE PHARMACEUTICALS INC /DE/ DE 1.01,9.01 06/22/05 AMEND ENCORE CLEAN ENERGY INC DE 1.01 08/02/05 ENDEAVOUR INTERNATIONAL CORP NV 8.01,9.01 09/06/05 ENER1 INC FL 8.01,9.01 09/06/05 ENTERGY CORP /DE/ DE 7.01 09/06/05 ENVIRONMENTAL POWER CORP DE 8.01,9.01 09/06/05 ENZON PHARMACEUTICALS INC DE 8.01,9.01 09/02/05 EROOMSYSTEM TECHNOLOGIES INC NV 7.01,9.01 09/01/05 ETOTALSOURCE INC CO 1.01,3.02,9.01 09/02/05 EUROBANCSHARES INC 8.01,9.01 09/06/05 EXELON CORP PA 8.01 09/01/05 F5 NETWORKS INC WA 1.01,8.01,9.01 09/06/05 FACTSET RESEARCH SYSTEMS INC DE 2.01,5.02,9.01 09/01/05 FASTENTECH INC DE 8.01,9.01 09/06/05 FBR Securitization, Inc. 8.01,9.01 09/02/05 Federal Home Loan Bank of San Francis X1 2.03 09/06/05 FERMAVIR PHARMACEUTICALS, INC. FL 9.01 08/16/05 AMEND FIRST SECURITY GROUP INC/TN TN 2.01,9.01 08/31/05 FIRST STATE BANCORPORATION NM 1.01,9.01 09/02/05 FIVE STAR QUALITY CARE INC 8.01 08/30/05 GAMESTOP CORP DE 8.01,9.01 09/06/05 GENWORTH FINANCIAL INC DE 1.01,9.01 09/06/05 GLENAYRE TECHNOLOGIES INC DE 1.01,9.01 09/06/05 GLOBAL ENTERTAINMENT CORP NV 8.01,9.01 08/29/05 GOLDSPRING INC FL 8.01,9.01 08/31/05 GRAFTECH INTERNATIONAL LTD DE 1.01,9.01 05/25/05 Grant Life Sciences, Inc. NV 1.01,2.03,3.02,9.01 08/30/05 GREATER BAY BANCORP CA 5.02,7.01,9.01 09/01/05 GREEN MT LABS INC NV 2.01,5.01,9.01 09/06/05 AMEND GREENE COUNTY BANCSHARES INC TN 1.01,2.03 08/30/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 08/26/05 AMEND GROUP 1 AUTOMOTIVE INC DE 8.01,9.01 09/02/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 09/02/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 09/01/05 HARTFORD LIFE INSURANCE CO CT 9.01 09/06/05 HARVEST NATURAL RESOURCES INC DE 8.01 09/06/05 HIENERGY TECHNOLOGIES INC DE 8.01,9.01 09/02/05 HM PUBLISHING CORP DE 1.01 09/01/05 HOME FEDERAL BANCORP INC 8.01,9.01 09/06/05 HORNBECK OFFSHORE SERVICES INC /LA DE 7.01,8.01,9.01 09/01/05 HUBBELL INC CT 1.01,5.02,7.01,9.01 09/06/05 HUFFY CORP OH 2.02,9.01 08/06/05 HYDRIL CO DE 7.01,9.01 09/06/05 HYPERION SOLUTIONS CORP DE 5.02,9.01 09/06/05 I2 TELECOM INTERNATIONAL INC WA 1.01,3.02,9.01 08/30/05 ICON HEALTH & FITNESS INC DE 2.02,7.01,9.01 05/31/05 IMH ASSETS CORP DE 8.01,9.01 09/06/05 IMMUCOR INC GA 2.02,3.01,9.01 08/30/05 IMMUNOMEDICS INC DE 8.01,9.01 09/02/05 IndyMac Indx Mortgage Loan Trust 2005 8.01 08/25/05 AMEND INFINITY PROPERTY & CASUALTY CORP OH 1.01,9.01 08/31/05 INHIBITEX INC 8.01,9.01 09/06/05 INNOFONE COM INC NV 1.01,9.01 08/31/05 INNOVATIVE CARD TECHNOLOGIES INC DE 1.01,9.01 08/31/05 INTEGRAMED AMERICA INC DE 7.01,9.01 09/06/05 INTERLAND INC /MN/ MN 1.01,2.01,2.02,2.05,2.06,7.01,9.01 08/31/05 INTERMAGNETICS GENERAL CORP DE 2.03,8.01,9.01 09/01/05 INTERNATIONAL DISPLAYWORKS, INC OR 5.02 08/25/05 INTERNATIONAL DISPLAYWORKS, INC OR 2.02 09/06/05 INTERNATIONAL MONETARY SYSTEMS LTD /W WI 1.01,2.03 08/29/05 INTERNATIONAL MONETARY SYSTEMS LTD /W WI 1.01,2.01,9.01 08/31/05 INTERNET CAPITAL GROUP INC DE 1.01,8.01,9.01 09/05/05 INTERSTATE BAKERIES CORP/DE/ DE 7.01,9.01 09/06/05 INVISA INC 1.01,3.02,9.01 09/06/05 KELLWOOD CO DE 5.02,9.01 09/02/05 KFX INC DE 7.01,8.01,9.01 09/06/05 KLEENAIR SYSTEMS INC NV 1.01,2.02 08/31/05 KNOBIAS, INC. DE 5.02,9.01 09/02/05 KNOLL INC DE 7.01,9.01 09/06/05 LB-UBS Commercial Mortgage Trust 2005 8.01,9.01 08/17/05 AMEND LIGAND PHARMACEUTICALS INC DE 3.01,9.01 09/02/05 LITFUNDING CORP NV 3.02 08/31/05 LITFUNDING CORP NV 8.01,9.01 09/02/05 LONG BEACH SECURITIES CORP DE 8.01,9.01 09/02/05 LOWRANCE ELECTRONICS INC DE 2.02,9.01 09/06/05 MACROVISION CORP DE 1.01,5.02,9.01 09/06/05 MADISON AVE HOLDINGS INC 5.01,5.02,9.01 08/16/05 MAINE & MARITIMES CORP 8.01,9.01 09/02/05 MAINE & MARITIMES CORP 8.01,9.01 09/06/05 MANHATTAN ASSOCIATES INC GA 2.01,9.01 09/01/05 MARITRANS INC /DE/ DE 1.01,9.01 09/02/05 MARKET CENTRAL INC DE 1.01,2.01,5.02,8.01,9.01 08/31/05 MARTIN MIDSTREAM PARTNERS LP DE 1.01,3.02,7.01,9.01 09/06/05 MARVEL ENTERPRISES INC DE 1.01,1.02,7.01,9.01 09/01/05 MAXIM PHARMACEUTICALS INC DE 1.01,3.03,9.01 09/05/05 MCCORMICK & CO INC MD 2.02,8.01,9.01 09/06/05 MCDERMOTT INTERNATIONAL INC R1 2.02,7.01,9.01 09/02/05 MDU RESOURCES GROUP INC DE 8.01 09/06/05 MEDIACOM BROADBAND LLC DE 1.01,2.03,9.01 08/30/05 MEDIACOM COMMUNICATIONS CORP DE 8.01 08/30/05 MEMRY CORP DE 2.02,9.01 08/31/05 MERCURY COMPUTER SYSTEMS INC MA 2.01 08/31/05 MERIDIAN HEALTHCARE GROWTH & INCOME F DE 2.01 09/06/05 METRETEK TECHNOLOGIES INC DE 7.01,9.01 09/02/05 MGM MIRAGE DE 7.01,8.01,9.01 09/02/05 MIKOHN GAMING CORP NV 7.01,8.01,9.01 09/06/05 MIPS TECHNOLOGIES INC DE 8.01,9.01 09/02/05 MORGAN STANLEY DE 9.01 09/02/05 MS STRUCTURED SATURNS SERIES 2002-4 DE 8.01,9.01 09/01/05 MTM Technologies, Inc. NY 7.01,9.01 09/06/05 MULTI FINELINE ELECTRONIX INC 8.01,9.01 09/06/05 NAAC Alternative Loan Trust, Series 2 DE 8.01,9.01 08/25/05 National City Credit Card Master Note DE 8.01,9.01 08/23/05 NATIONAL SECURITY GROUP INC DE 8.01,9.01 09/06/05 NationsHealth, Inc. DE 1.01 09/02/05 NATURADE INC DE 1.01 08/30/05 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 07/31/05 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 07/31/05 NBC CAPITAL CORP MS 7.01,9.01 09/06/05 NEIMAN MARCUS GROUP INC DE 2.02,9.01 09/06/05 NEOWARE SYSTEMS INC DE 1.01 08/30/05 NESTOR INC DE 1.01,2.03,9.01 08/30/05 NESTOR PARTNERS NJ 3.02 09/01/05 NETGURU INC DE 1.01,9.01 08/31/05 NEVADA GOLD & CASINOS INC NV 2.02,9.01 08/31/05 NEW CENTURY FINANCIAL CORP MD 1.01,8.01,9.01 08/30/05 NEW FRONTIER ENERGY INC CO 1.01,8.01,9.01 09/06/05 NEW MEDIUM ENTERPRISES INC NV 3.02 06/14/05 AMEND NEW YORK MORTGAGE TRUST INC MD 1.01,2.03,7.01,9.01 09/01/05 NEXTEL PARTNERS INC DE 8.01,9.01 09/02/05 Nomura Asset Acceptance Corporation, DE 1.01,9.01 09/01/05 NORTH AMERICAN SCIENTIFIC INC 7.01,9.01 09/06/05 NUVEEN INVESTMENTS INC DE 8.01,9.01 09/06/05 OPTIO SOFTWARE INC GA 2.02,7.01,9.01 09/01/05 ORBIS DEVELOPMENT INC NV 5.03,9.01 09/06/05 PACIFIC ENERGY PARTNERS LP 8.01,9.01 09/06/05 PACIFIC ENERGY PARTNERS LP 7.01 09/06/05 PARTNERRE LTD 1.01 09/06/05 PEGASYSTEMS INC MA 7.01 09/02/05 PELICAN FINANCIAL INC DE 1.01,9.01 09/02/05 PERFICIENT INC DE 5.02 09/01/05 PERICOM SEMICONDUCTOR CORP CA 2.01,9.01 08/30/05 PHARMACEUTICAL PRODUCT DEVELOPMENT IN NC 7.01 08/11/05 PINGCHUAN PHARMACEUTICAL INC NC 4.01 08/12/05 AMEND PITNEY BOWES INC /DE/ DE 8.01,9.01 09/06/05 PLAINS EXPLORATION & PRODUCTION CO DE 7.01,9.01 09/06/05 POWERWAVE TECHNOLOGIES INC DE 2.01,9.01 09/02/05 PRIMARY BUSINESS SYSTEMS INC NV 3.03,5.02,9.01 08/31/05 PRIMARY BUSINESS SYSTEMS INC NV 3.03,5.02,9.01 08/31/05 PRO DEX INC CO 2.02,9.01 09/06/05 PROLIANCE INTERNATIONAL, INC. DE 2.01,9.01 07/22/05 AMEND PROVIDENT NEW YORK BANCORP DE 1.01,9.01 08/31/05 PSYCHIATRIC SOLUTIONS INC DE 8.01,9.01 09/06/05 PSYCHIATRIC SOLUTIONS INC DE 8.01,9.01 09/06/05 PYR ENERGY CORP DE 8.01 09/06/05 PYRAMID BREWERIES INC WA 1.01,5.02,9.01 08/31/05 QUALITY SYSTEMS INC CA 1.01 09/05/05 Quincy Energy Corp NV 3.03,9.01 08/31/05 Rand Acquisition CORP DE 1.01,9.01 09/02/05 RENT A CENTER INC DE DE 2.05,9.01 09/06/05 RG GLOBAL LIFESTYLES INC CA 1.01 08/30/05 Rotoblock CORP NV 5.02,9.01 09/06/05 ROWAN COMPANIES INC DE 8.01,9.01 09/06/05 RPM INTERNATIONAL INC/DE/ DE 2.03 08/30/05 RUSH FINANCIAL TECHNOLOGIES INC TX 7.01,9.01 09/06/05 Ruths Chris Steak House, Inc. DE 2.02,9.01 09/06/05 SABINE ROYALTY TRUST TX 2.02,9.01 09/02/05 SCHNITZER STEEL INDUSTRIES INC OR 1.01,5.02,9.01 08/19/05 AMEND SEACHANGE INTERNATIONAL INC DE 2.02,9.01 09/06/05 SEGMENTZ INC DE 5.02,9.01 08/31/05 SEMOTUS SOLUTIONS INC NV 9.01 06/23/05 AMEND SEQUOIA MORTGAGE TRUST 2004-12 8.01,9.01 08/22/05 Sequoia Mortgage Trust 2005-1 8.01,9.01 08/22/05 Sequoia Mortgage Trust 2005-2 8.01,9.01 08/22/05 Sequoia Mortgage Trust 2005-3 8.01,9.01 08/22/05 SHURGARD STORAGE CENTERS INC WA 7.01,9.01 09/02/05 SHURGARD STORAGE CENTERS INC WA 2.03 08/30/05 SIMTEK CORP CO 1.01,2.01,9.01 08/30/05 SIZELER PROPERTY INVESTORS INC DE 8.01,9.01 09/06/05 SOMANETICS CORP MI 2.02,9.01 09/06/05 SOUTH DAKOTA SOYBEAN PROCESSORS LLC 4.02 09/02/05 SPACEHAB INC \WA\ WA 2.02,9.01 09/06/05 SPACEHAB INC \WA\ WA 1.01,8.01,9.01 09/06/05 SPESCOM SOFTWARE INC CA 3.03,5.02 08/30/05 SPIRIT FINANCE CORP 5.02,7.01,9.01 09/06/05 SPRINT NEXTEL CORP KS 8.01,9.01 08/25/05 SRA INTERNATIONAL INC DE 1.02 08/30/05 STARTEK INC DE 1.01,5.02 08/30/05 STRATAGENE CORP DE 7.01,9.01 09/03/05 STRATEGIC HOTEL CAPITAL INC 2.01,9.01 09/01/05 STRATS SM TRUST FOR JPMORGAN CHASE & 8.01 09/06/05 SUN MICROSYSTEMS, INC. DE 2.01,9.01 08/31/05 SYMBOL TECHNOLOGIES INC DE 7.01,8.01 09/06/05 SYNIVERSE HOLDINGS INC DE 8.01,9.01 09/02/05 SYNOVUS FINANCIAL CORP GA 1.01,9.01 09/06/05 Tarpon Industries, Inc. MI 1.01,9.01 08/30/05 TARRANT APPAREL GROUP CA 1.01 08/31/05 TASCO INTERNATIONAL INC DE 5.03 08/29/05 TECHNOLOGY INVESTMENT CAPITAL CORP MD 8.01,9.01 09/06/05 TECUMSEH PRODUCTS CO MI 7.01,9.01 09/02/05 Tejas Inc DE 1.01,9.01 07/01/05 AMEND TELULAR CORP DE 3.02,8.01,9.01 09/02/05 TERAYON COMMUNICATION SYSTEMS DE 7.01,9.01 08/29/05 TEXTRON INC DE 2.06 09/06/05 TFM SA DE CV O5 5.02,9.01 09/01/05 TRANSMERIDIAN EXPLORATION INC DE 1.01,3.02,9.01 08/30/05 UICI DE 5.02,8.01,9.01 09/02/05 UNIT CORP DE 1.01 09/01/05 UNITED FINANCIAL MORTGAGE CORP IL 2.01,9.01 08/31/05 UNIVERSAL COMPRESSION HOLDINGS INC DE 1.01,1.02 09/02/05 US AIRWAYS GROUP INC DE 8.01,9.01 09/02/05 VENTAS INC DE 9.01 09/06/05 VISION SCIENCES INC /DE/ DE 3.01,5.02 08/30/05 Visiphor CORP A1 7.01 09/02/05 W&T OFFSHORE INC TX 2.02,9.01 09/02/05 WALTER INDUSTRIES INC /NEW/ DE 7.01,9.01 09/06/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 09/01/05 WASTE CONNECTIONS INC/DE DE 8.01 09/06/05 WELLMAN INC DE 8.01,9.01 09/02/05 WIRELESS AGE COMMUNICATIONS INC NV 2.01,9.01 09/20/04 AMEND WJ COMMUNICATIONS INC DE 5.02,7.01,9.01 08/31/05 XENOPORT INC DE 5.02,9.01 09/02/05