SEC NEWS DIGEST Issue 2004-173 September 8, 2004 COMMISSION ANNOUNCEMENTS VISITING ACADEMIC SCHOLARS APPOINTED TO THE OFFICE OF ECONOMIC ANALYSIS The Securities and Exchange Commission's Office of Economic Analysis today announced that Mahendrarajah Nimalendran and C.S. Agnes Cheng have been named as Visiting Academic Scholars. They will each serve for one- year terms. Nimalendran is currently the Bank of America Professor of Finance in The Warrington College of Business, University of Florida. He received his Ph.D. in 1990 from the University of Michigan in business administration specializing in finance. His area of expertise is market microstructure, and he is an associate editor of the Journal of Financial Markets. His recent research has focused on the interface between market microstructure, corporate finance, and asset pricing. While at the Commission, Nimalendran will join other researchers on projects involving work on market regulation, market structures and execution quality, issues related to disclosure of information and other areas as dictated by SEC priorities. Dr. Cheng is currently a Professor of Accounting in the C.T. Bauer College of Business, University of Houston. She received her Ph.D. in 1983 from the University of Illinois at Urbana-Champaign with a major in accounting. Dr. Cheng is an authority on the subject of value-relevance of earnings and she is also widely known for her service to the international academic accounting community. She has published a research monograph and numerous journal articles, served on the editorial board of the Accounting Review and three other journals, and served as a vice president of both the American Accounting Association and the International Association for Accounting Education and Research. Dr. Cheng’s current research interests include earnings and financial reporting quality, the relationship of disclosures to the cost of capital, forecasts of earnings and cash flows, measures of earnings management, and methodology issues. While at the Commission, Dr. Cheng will join other researchers on projects that examine issues of financial reporting, accounting quality, corporate governance, and other areas as dictated by SEC priorities. (Press Rel. 2004-126) ENFORCEMENT PROCEEDINGS IN THE MATTER OF JOHN GORMAN AND PATRICK GENTILE PATRICK GENTILE AND JOHN GORMAN, CURRENT AND FORMER OFFICERS OF AMERICAN BANKNOTE CORPORATION, CONSENT TO A CEASE-AND-DESIST ORDER TO SETTLE FRAUD CHARGES AND TO PAY A CIVIL PENALTY On September 8, the Commission instituted and simultaneously settled an administrative cease-and-desist proceeding and filed a settled civil penalty action against Patrick Gentile, American Banknote Corporation’s (ABN) current Chief Financial Officer (CFO) and former corporate controller, and John Gorman, ABN’s former CFO. The Commission found that Gentile and Gorman overstated ABN’s fiscal year 1996 revenue and net income by causing American Bank Note Holographics (ABNH), a then wholly-owned subsidiary of ABN, to improperly record revenue on two “bill and hold” transactions which Gentile and Gorman knew, or should have known, had not been entered into on or before Dec. 31, 1996, and did not comply with generally accepted accounting principles. ABN reported the overstated revenue and income on the financial statements that were included in ABN’s Annual Report on Form 10-K for its fiscal years ended Dec. 31, 1996, and Dec. 31, 1997. The Commission further found that Gentile and Gorman made statements in the offer or sale of securities which they knew, or should have known, were materially false or misleading. As participants in the preparation and review of ABNH’s registration statement filed with the Commission in connection with its July 1998 initial public offering, they knew, or should have known, that the registration statement contained materially false and misleading financial information for ABNH’s fiscal year 1996 as it reported revenue and net income for the two improperly recorded “bill and hold” transactions. Without admitting or denying the findings in the Commission’s Order, Gentile and Gorman each agreed to the entry of a cease-and-desist order requiring them to cease-and- desist from committing and/or causing any violation, and any future violation, of the antifraud, periodic reporting, record keeping, and internal controls provisions of the federal securities laws, Sections 17(a)(2) and 17(a)(3) of the Securities Act of 1933 (Securities Act) and Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rules 12b-20 and 13a-1. In a related civil action Gentile and Gorman, without admitting or denying the allegations in the civil complaint, each consented to pay a civil penalty of $25,000. (In the Matter of John Gorman and Patrick Gentile - Rels. 33-8481; 34-50329; AAE Rel. 2093; File No. 3-11635) [SEC v. John Gorman and Patrick Gentile, 1:04CV01552] (LR-18871; AAE Rel. 2094) INVESTMENT COMPANY ACT RELEASES FIXED INCOME SECURITIES, L.P. AND ADVISOR’S DISCIPLINED TRUST An order has been issued on an application filed by Fixed Income Securities, L.P. and Advisor’s Disciplined Trust under Section 6(c) of the Investment Company Act for an exemption from Sections 12(d)(1)(A), (B), and (C) of the Act and under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a) of the Act. The order permits certain registered unit investment trusts to acquire shares of registered management investment companies and unit investment trusts both within and outside the same group of investment companies. (Rel. IC–26592 - September 3) FIXED INCOME SECURITIES, L.P. AND ADVISOR’S DISCIPLINED TRUST An order has been issued on an application filed by Fixed Income Securities, L.P. (Depositor) and Advisor’s Disciplined Trust for an order: (a) under Section 6(c) of the Investment Company Act for exemptions from Sections 2(a)(32), 2(a)(35), 22(d) and 26(a)(2)(C) of the Act and Rule 22c-1 thereunder to permit certain unit investment trusts to impose sales charges on a deferred basis and waive the deferred sales charge in certain cases; (b) under Sections 11(a) and 11(c) of the Act to approve certain exchange and rollover privileges; and (c) under Section 6(c) of the Act for exemptions from Sections 14(a) and 19(b) of the Act and Rule 19b-1 thereunder to permit the unit investment trust series to publicly offer their units without the Depositor having to take for its own account or place with others $100,000 worth of units, and to permit the trust series to distribute capital gains resulting from the sale of portfolios securities within a reasonable time after receipt. (Rel. IC–26593 - September 3) TRUST INDENTURE ACT RELEASES NATIONSRENT COMPANIES, INC. The Commission has issued an order on an application by NationsRent Companies, Inc. under Section 304(d) of the Trust Indenture Act of 1939. The order conditionally exempts from the certificate or opinion delivery requirements of Section 314(d) of the 1939 Act certain provisions of an indenture dated Oct. 23, 2003, as supplemented by the first supplement, dated as of July 27, 2004, to the indenture dated as of Oct. 23, 2003, between NationsRent Companies, certain guarantors, and Wilmington Trust Company, as trustee. (Rel. TI-2425) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change and Amendment No. 1 thereto filed by the National Association of Securities Dealers relating to amendments to the rules governing the TRACE system regarding reporting and dissemination of transaction information on corporate bonds, pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934. Publication of the notice in the Federal Register is expected during the week of September 6. (Rel. 34-50317) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-PCX-2004-75) filed by the Pacific Exchange reducing the minimum term requirement for equity linked notes (ELNs) to one year and eliminating the maximum term requirement for ELNs has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of September 6. (Rel. 34-50319) The Municipal Securities Rulemaking Board filed a proposed rule change (SR-MSRB-2004-03) and Amendment No. 1 thereto consisting of technical amendments to MSRB Rule G-3 relating to professional qualifications. The proposed rule change has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of September 6. (Rel. 34-50323) A proposed rule change filed by the National Association of Securities Dealers to extend the National Quotation Data Service fee pilot (SR-NASD- 2004-127) has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of September 6. (Rel. 34-50318) 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: . SB-2 ONE VOICE TECHNOLOGIES INC, 6333 GREENWICH DR #240, SAN DIEGO, CA, 92122, 6195524466 - 35,390,946 ($3,114,403.25) Equity, (File 333-118831 - Sep. 7) (BR. 03) S-3 SEQUOIA MORTGAGE FUNDING CORP, 591 REDWOOD HWY, STE 3120, MILL VALLEY, CA, 94941, 4153811765 - 0 ($6,000,000,000.00) Asset-Backed Securities, (File 333-118832 - Sep. 7) (BR. 05) SB-2 Sandpointe Group,Inc., 8033 W.SUNSET BLVD.#541, LOS ANGELES, CA, 90046, 619-977-7726 - 1,606,000 ($1,043,900.00) Other, (File 333-118833 - Sep. 7) (BR. 09) S-8 NEXIA HOLDINGS INC, 268 WEST 400 SOUTH, STE 300, SALT LAKE CITY, UT, 84101, 8015758073 - 2,000,000,000 ($300,000.00) Equity, (File 333-118835 - Sep. 7) (BR. 09) S-8 SIMEX TECHNOLOGIES INC, 4048123130 - 5,031,666 ($402,533.00) Equity, (File 333-118836 - Sep. 7) (BR. 04) S-8 RTG VENTURES INC, 10125 WEST COLONIAL DR, STE 212, OCOEE, FL, 34761, 0 ($75,000.00) Equity, (File 333-118837 - Sep. 7) (BR. 02) S-8 PERFICIENT INC, 1120 SOUTH CAPITAL OF TEXAS HWY,, SUITE 220, BLDG. 3, AUSTIN, TX, 78746, 5125316000 - 0 ($12,830,604.12) Equity, (File 333-118839 - Sep. 7) (BR. 03) S-3 AVITAR INC /DE/, 65 DAN ROAD, SUITE 202, CANTON, MA, 02021, 7818212440 - 20,700,000 ($1,656,000.00) Equity, (File 333-118840 - Sep. 7) (BR. 36) S-3 CELLEGY PHARMACEUTICALS INC, 349 OYSTER POINT BLVD., SUITE 200, SO. SAN FRANCISCO, CA, 94080, 6506262200 - 0 ($15,323,480.00) Other, (File 333-118841 - Sep. 7) (BR. 01) S-8 APHTON CORP, PO BOX 1049, STE 51-507, WOODLAND, CA, 95776, 5306616077 - 2,500,000 ($9,762,500.00) Equity, (File 333-118842 - Sep. 7) (BR. 01) S-3 BANC OF AMERICA MORTGAGE SECURITIES INC, 201 NORTH TRYON ST, CHARLOTTE, NC, 28255, 7043884503 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-118843 - Sep. 7) (BR. 05) S-4 NEWARK GROUP INC, 20 JACKSON DR, CRANFORD, NJ, 07016, 9082764000 - 0 ($175,000,000.00) Non-Convertible Debt, (File 333-118844 - Sep. 7) (BR. ) S-8 BLUE RIDGE REAL ESTATE CO, PO BOX 707, BLAKESLEE, PA, 18610, 7174438433 - 96,000 ($1,115,950.00) Equity, (File 333-118845 - Sep. 7) (BR. 05) N-2 RMK Advantage Income Fund, Inc., MORGAN KEEGAN TOWER, 50 FRONT STREET, MEMPHIS, TN, 38103, 901-524-4100 - 4,600,000 ($69,000,000.00) Equity, (File 333-118846 - Sep. 7) (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 ------------------------------------------------------------------------------------------------ ACCELRYS, INC. DE 7.01 09/03/04 ACCESS ANYTIME BANCORP INC DE 7.01 09/07/04 ACCESS NATIONAL CORP VA 8.01,9.01 09/03/04 ACE SECURITIES CORP DE 8.01,9.01 09/03/04 ACS HOLDINGS INC 2.01,9.01 04/27/04 AMEND ADM TRONICS UNLIMITED INC/DE DE 3.02,9.01 08/31/04 AFLAC INC GA 1.01 09/07/04 AK STEEL HOLDING CORP DE 1.01 09/04/04 ALEXANDER & BALDWIN INC HI 1.02 08/31/04 AMERICAN HEALTHWAYS INC DE 5.02,9.01 09/07/04 AMERICAN WAGERING INC NV 1.01,9.01 09/03/04 AmeriCredit Automobile Receivables Tr DE 8.01,9.01 09/07/04 AMERICREDIT AUTOMOBILE RECEIVABLES TR DE 8.01,9.01 09/07/04 AMERICREDIT AUTOMOBILE RECEIVABLES TR DE 8.01,9.01 09/07/04 AmeriCredit Automobile Receivables Tr DE 1.01,9.01 08/23/04 ANTS SOFTWARE INC DE 8.01 09/07/04 APPLIED MATERIALS INC /DE DC 7.01 09/01/04 AQUIS COMMUNICATIONS GROUP INC DE 5.02,8.01,9.01 09/07/04 ARGAN INC DE 1.01,2.01,2.03,3.02,5.01,9.01 08/31/04 ASPENBIO INC CO 8.01,9.01 09/03/04 Asset Backed Pass-Through Certificate DE 8.01,9.01 08/25/04 AT&T WIRELESS SERVICES INC DE 8.01,9.01 09/03/04 ATLAS AMERICA INC DE 9.01 07/16/04 AMEND ATRIUM COMPANIES INC DE 2.01,9.01 09/01/04 AVIATION GENERAL INC DE 1.01,9.01 09/07/04 Banc of America Mortgage Securities M DE 8.01,9.01 07/29/04 Banc of America Mortgage Securities M DE 8.01,9.01 06/28/04 BANK ONE DELAWARE NATIONAL ASSOCIAT 8.01,9.01 08/24/04 BARRY R G CORP /OH/ OH 2.05,2.06,5.05,9.01 08/31/04 BEARD CO /OK OK 7.01,9.01 09/07/04 BELDEN CDT INC. DE 4.01 08/31/04 BH RE LLC NV 1.01,2.01,2.03,9.01 08/31/04 BLUE RIVER BANCSHARES INC IN 1.01,3.02,9.01 08/31/04 BLUEGREEN CORP MA 2.01 08/13/04 BRODER BROS CO MI 8.01,9.01 08/31/04 BURZYNSKI RESEARCH INSTITUTE INC DE 8.01,9.01 09/03/04 CALLISTO PHARMACEUTICALS INC DE 8.01,9.01 07/07/04 CAPITAL ONE MULTI ASSET EXECUTION TRU DE 8.01,9.01 09/02/04 CARRIAGE SERVICES INC DE 7.01,9.01 09/07/04 CATAPULT COMMUNICATIONS CORP CA 8.01,9.01 09/07/04 CATAPULT COMMUNICATIONS CORP CA 7.01,9.01 09/07/04 CELL TECH INTERNATIONAL INC DE 8.01 08/23/04 AMEND CELL THERAPEUTICS INC WA 4.01,9.01 08/31/04 CELLSTAR CORP DE 1.01 09/01/04 CENTERPOINT PROPERTIES TRUST MD 8.01,9.01 08/30/04 CEPHALON INC DE 8.01,9.01 09/07/04 CEPHEID CA 5.02 08/31/04 CGI HOLDING CORP NV 1.01,5.02,9.01 08/31/04 CHASE MORTGAGE FINANCE CORP DE 8.01,9.01 08/25/04 CHL Mortgage Pass-Through Trust 2004- DE 9.01 08/25/04 CHUBB CORP NJ 7.01 09/01/04 CIRCUIT CITY STORES INC VA 2.02,9.01 08/31/04 CLUBCORP INC DE 5.02,9.01 09/03/04 COLLINS & AIKMAN CORP DE 2.03,9.01 09/01/04 COMMERCE ONE INC / DE/ DE 5.02 09/01/04 COMMUNITY CAPITAL CORP /SC/ SC 8.01,9.01 09/07/04 CONNETICS CORP DE 8.01,9.01 09/02/04 CRDENTIA CORP DE 1.01,2.01,9.01 08/31/04 CRDENTIA CORP DE 1.01,2.03,3.02,3.03,5.03,9.01 08/31/04 CREDIT ACCEPTANCE CORPORATION MI 7.01,9.01 09/07/04 CROWN CASTLE INTERNATIONAL CORP DE 1.02,2.01,7.01,9.01 08/31/04 CWMBS Mortgage Pass-Through Trust 200 DE 9.01 08/25/04 DATAMEG CORP NY 7.01,9.01 08/30/04 AMEND DEAN FOODS CO/ DE 8.01,9.01 09/07/04 DEX MEDIA INC DE 1.01,9.01 08/31/04 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 09/07/04 DIGIRAD CORP DE 1.01,9.01 09/02/04 DIGITAL INSIGHT CORP DE 5.02 09/02/04 DOCUCORP INTERNATIONAL INC DE 2.02,9.01 09/02/04 DONALDSON CO INC DE 8.01,9.01 09/03/04 DSL NET INC DE 1.01 08/31/04 ENTERGY CORP /DE/ DE 7.01,9.01 09/07/04 ENTERPRISE PRODUCTS PARTNERS L P DE 1.01,9.01 08/31/04 EPICOR SOFTWARE CORP DE 2.01,9.01 06/18/04 AMEND EPIX MEDICAL INC 8.01,9.01 09/07/04 EQUUS GAMING CO LP VA 8.01,9.01 09/07/04 ESSEX PROPERTY TRUST INC MD 8.01 09/03/04 ESSEX PROPERTY TRUST INC MD 8.01 09/07/04 EXPRESS SCRIPTS INC DE 1.01,1.02,5.02,7.01 08/31/04 FIRST COMMUNITY CAPITAL CORP TX 1.01,9.01 09/01/04 FLEETWOOD ENTERPRISES INC/DE/ DE 2.02,9.01 09/07/04 FORTUNE NATURAL RESOURCES CORP DE 9.01 07/31/04 FREESCALE SEMICONDUCTOR INC DE 7.01,9.01 09/07/04 FX ENERGY INC NV 8.01 09/07/04 GARMIN LTD 8.01,9.01 09/07/04 GASCO ENERGY INC NV 2.01,9.01 08/20/04 GENCORP INC OH 1.01,2.01,9.01 08/31/04 Giant Jr. Investments Corp. NV 2.01,5.02,8.01 08/31/04 GLOBAL WIRELESS SATELLITE NETWORKS US DE 5.02 09/01/04 GMACM Mortgage Pass-Through Certifica DE 8.01,9.01 08/19/04 GRANITE BROADCASTING CORP DE 5.02 09/07/04 GRANITE FALLS COMMUNITY ETHANOL PLANT MN 8.01,9.01 09/02/04 GRANT PRIDECO INC DE 7.01,9.01 09/07/04 GREIF INC DE 2.02,5.02,5.03 08/31/04 GS Mortgage GSR Loan Trust 2004-9 DE 8.01,9.01 08/25/04 GULFTERRA ENERGY PARTNERS L P DE 1.01,9.01 09/07/04 GYRODYNE CO OF AMERICA INC NY 5.02 08/19/04 HAGGAR CORP NV 7.01,9.01 08/31/04 HALIFAX CORP VA 8.01,9.01 09/07/04 HANCOCK JOHN LIFE INSURANCE CO MA 8.01,9.01 09/02/04 HARRIS INTERACTIVE INC DE 2.02,9.01 09/07/04 HARTCOURT COMPANIES INC UT 2.01 09/03/04 HEARTLAND BANCSHARES INC /IN/ IN 1.01,3.02,9.01 08/31/04 HOMEBANC CORP GA 5.02,9.01 09/01/04 HORNBECK OFFSHORE SERVICES INC /LA DE 7.01,9.01 09/07/04 HOVNANIAN ENTERPRISES INC DE 2.02,9.01 09/07/04 HUBEI PHARMACEUTICAL GROUP LTD NV 2.01,9.01 07/09/04 HYPERFEED TECHNOLOGIES INC DE 4.01,9.01 09/07/04 IMAGE INNOVATIONS HOLDINGS INC NV 5.02,9.01 09/07/04 IMEDIA INTERNATIONAL INC DE 1.01,2.03,3.02,9.01 09/01/04 INFRASOURCE SERVICES INC DE 2.01,9.01 09/03/04 INTRAOP MEDICAL CORP NV 8.01,9.01 09/03/04 ISOLAGEN INC DE 1.01,5.02,9.01 09/01/04 J.P. Morgan Chase Commercial Mortgage DE 8.01,9.01 08/20/04 J2 GLOBAL COMMUNICATIONS INC DE 8.01,9.01 09/07/04 JAKKS PACIFIC INC DE 2.01,9.01 09/07/04 AMEND JDA SOFTWARE GROUP INC DE 1.02 09/02/04 KANA SOFTWARE INC DE 4.01 09/01/04 KEY ENERGY SERVICES INC MD 1.01,9.01 08/31/04 KITE REALTY GROUP TRUST MD 1.01,2.01,9.01 08/31/04 KRONOS WORLDWIDE INC 1.01,2.03 09/03/04 LANCER CORP /TX/ TX 1.01,9.01 08/24/04 LANTRONIX INC DE 8.01,9.01 08/27/04 LANVISION SYSTEMS INC DE 2.02 09/07/04 LEAPFROG ENTERPRISES INC 1.02,5.02 09/01/04 LEARNING CARE GROUP, INC MI 2.02,9.01 09/07/04 LEATHER FACTORY INC DE 8.01,9.01 08/30/04 LINDSAY MANUFACTURING CO DE 2.02,2.06,9.01 08/31/04 LONE STAR TECHNOLOGIES INC DE 7.01 09/07/04 LONG BEACH SECURITIES CORP DE 8.01,9.01 09/02/04 LONG BEACH SECURITIES CORP DE 9.01 09/02/04 LOUDEYE CORP DE 2.01,9.01 06/22/04 AMEND LOUISIANA-PACIFIC CORP DE 2.03,8.01 09/02/04 M 2003 PLC X0 2.02 09/07/04 MANAKOA SERVICES CORP NV 2.01,9.01 08/04/04 MANUFACTURED HOME COMMUNITIES INC MD 8.01 09/07/04 MANUFACTURED HOME COMMUNITIES INC MD 8.01 09/07/04 MARINEMAX INC DE 7.01 09/07/04 MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01,9.01 08/25/04 McAfee, Inc. DE 1.01,5.02,9.01 09/03/04 MEDALLION FINANCIAL CORP DE 7.01,9.01 09/03/04 MENTOR GRAPHICS CORP OR 2.06,3.02,8.01,9.01 09/01/04 MERRILL LYNCH & CO INC DE 7.01 09/07/04 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 09/01/04 MERRILL LYNCH DEPOSITOR INC PUBLIC ST DE 8.01,9.01 09/01/04 MIKRON INFRARED INC NJ 2.02,9.01 09/07/04 MILLENNIUM PHARMACEUTICALS INC DE 1.01,9.01 08/31/04 MILLSTREAM ACQUISITION CORP DE 1.01,2.01,3.02,3.03,5.01,5.02 08/31/04 MORGAN STANLEY ABS CAPITAL I INC DE 8.01,9.01 09/02/04 MOSCOW CABLECOM CORP DE 2.03 09/03/04 MS STRUCTURED SATURNS SERIES 2001-4 DE 9.01 09/01/04 MS STRUCTURED SATURNS SERIES 2002-3 DE 9.01 09/01/04 STATE MS STRUCTURED SATURNS SERIES 2002-4 DE 9.01 09/01/04 MS STRUCTURED SATURNS SERIES 2002-7 DE 9.01 09/01/04 MS STRUCTURED SATURNS SERIES 2002-8 DE 9.01 09/01/04 NANOMETRICS INC CA 4.01 09/03/04 NANOPHASE TECHNOLOGIES CORPORATION IL 8.01,9.01 09/02/04 NanoSignal CORP NV 8.01 09/03/04 NASDAQ STOCK MARKET INC DE 2.01,9.01 09/07/04 NATIONAL COAL CORP FL 1.01,2.03,3.02,3.03,5.03,9.01 08/31/04 NATIONAL LAMPOON INC CA 8.01 08/31/04 NATIONAL WINE & SPIRITS INC IN 1.01 09/07/04 NATURE VISION, INC. MN 2.01,3.02,5.02,5.03,9.01 08/31/04 NCR CORP MD 5.02,9.01 09/07/04 NEIMAN MARCUS GROUP INC DE 2.02,9.01 09/07/04 NEOMEDIA TECHNOLOGIES INC DE 5.02 09/07/04 NEOPHARM INC DE 5.03,9.01 09/07/04 NEWALLIANCE BANCSHARES INC 8.01 09/03/04 NL INDUSTRIES INC NJ 1.01,2.03 09/07/04 NOBEL LEARNING COMMUNITIES INC DE 5.02,8.01,9.01 09/02/04 NORFOLK SOUTHERN CORP VA 1.01,1.02,2.03 09/07/04 NORFOLK SOUTHERN CORP VA 1.01,1.02,2.03 09/07/04 AMEND NORTH VALLEY BANCORP CA 2.01,5.02,9.01 09/01/04 AMEND NUMED HOME HEALTH CARE INC NV 4.01 09/01/04 NYFIX INC DE 8.01 09/01/04 OFFSHORE LOGISTICS INC DE 1.01,9.01 09/01/04 OGE ENERGY CORP OK 8.01,9.01 09/07/04 OHIO ART CO OH 2.02,9.01 09/02/04 PALOMAR MEDICAL TECHNOLOGIES INC DE 1.01,9.01 09/01/04 PEPSIAMERICAS INC/IL/ DE 5.02 09/01/04 PHILADELPHIA CONSOLIDATED HOLDING COR PA 1.01 09/01/04 PLAINS EXPLORATION & PRODUCTION CO DE 7.01,9.01 09/07/04 POTLATCH CORP DE 8.01 08/31/04 PRACTICEXPERT INC NV 9.01 09/01/04 AMEND PRAECIS PHARMACEUTICALS INC DE 5.02,9.01 09/01/04 PRECISION OPTICS CORPORATION INC MA 2.02,9.01 09/03/04 PROVIDENT FINANCIAL HOLDINGS INC DE 7.01,9.01 09/07/04 PSYCHIATRIC SOLUTIONS INC DE 5.02 09/01/04 PTEK HOLDINGS INC GA 7.01,9.01 09/07/04 Q COMM INTERNATIONAL INC UT 5.02 09/03/04 QUANTUM CORP /DE/ DE 5.03 09/07/04 RESOURCE AMERICA INC DE 9.01 07/16/04 AMEND RITE AID CORP DE 7.01,9.01 09/07/04 RSA SECURITY INC/DE/ DE 7.01,8.01,9.01 09/03/04 SABINE ROYALTY TRUST TX 2.02,9.01 09/03/04 SAFLINK CORP DE 1.01,9.01 08/31/04 SalesTactix, Inc. DE 2.01,9.01 06/20/04 AMEND SALIX PHARMACEUTICALS LTD 8.01,9.01 09/07/04 SCO GROUP INC DE 2.02,9.01 08/31/04 SEAGATE TECHNOLOGY E9 7.01,9.01 09/07/04 SEATTLE GENETICS INC /WA DE 5.02,9.01 09/07/04 SECURITISATION ADV SERV MEDALLION TRU 8.01,9.01 08/25/04 SIEBEL SYSTEMS INC DE 1.01 09/01/04 SINGING MACHINE CO INC DE 5.02,9.01 09/07/04 SIRNA THERAPEUTICS INC CO 8.01,9.01 09/07/04 SMITHTOWN BANCORP INC NY 8.01 08/31/04 SOUTHERN COMMUNITY FINANCIAL CORP NC 8.01,9.01 09/07/04 SPAR GROUP INC DE 3.01,9.01 08/31/04 SPARTECH CORP DE 1.01 09/01/04 SPORTS ARENAS INC DE 1.01,9.01 09/02/04 SPX CORP DE 5.02 09/01/04 Stereotaxis, Inc. DE 8.01,9.01 09/03/04 STONERIDGE INC OH 1.01,5.02 08/31/04 STRATS SM TRUST FOR IBM CORP SEC SERI 8.01,9.01 08/29/04 Structured Asset Mortgage Investments DE 9.01 08/31/04 SWIFT TRANSPORTATION CO INC NV 8.01,9.01 09/03/04 SYMBOL TECHNOLOGIES INC DE 7.01 08/31/04 TECHNOLOGY CONNECTIONS INC NC 2.01 08/31/04 TERADYNE INC MA 1.01,9.01 09/03/04 TITAN CORP DE 1.01,9.01 09/02/04 TOUCHSTONE RESOURCES USA, INC. 9.01 03/23/04 AMEND TOUCHSTONE RESOURCES USA, INC. 9.01 03/23/04 AMEND TRANSGENOMIC INC DE 1.01 08/31/04 TRINITY LEARNING CORP UT 1.01,3.02,7.01,9.01 08/31/04 TRW AUTOMOTIVE HOLDINGS CORP DE 1.01,5.02,9.01 09/07/04 UNIFI INC NY 8.01,9.01 09/03/04 UNITED DOMINION REALTY TRUST INC MD 7.01,8.01,9.01 09/07/04 UNITED DOMINION REALTY TRUST INC MD 7.01,9.01 09/07/04 UNITED HERITAGE CORP UT 3.01 09/01/04 UNITED INDUSTRIES CORP DE 8.01,9.01 09/03/04 UNITED PAN AM FINANCIAL CORP CA 8.01,9.01 09/03/04 UNITED STATES STEEL CORP DE 5.02,9.01 09/03/04 UNITEDGLOBALCOM INC DE 9.01 07/01/04 AMEND UNITY WIRELESS CORP DE 8.01 09/07/04 US AIRWAYS GROUP INC DE 8.01,9.01 09/07/04 UTEK CORP 1.01,9.01 09/01/04 UTI WORLDWIDE INC 2.02,9.01 09/07/04 V I TECHNOLOGIES INC DE 8.01,9.01 09/03/04 VANGUARD HEALTH SYSTEMS INC DE 7.01,9.01 09/07/04 VAXGEN INC DE 8.01,9.01 09/07/04 VENTURI PARTNERS INC DE 1.01,9.01 09/01/04 VERISIGN INC/CA DE 8.01 09/03/04 WAUSAU MOSINEE PAPER CORP WI 8.01,9.01 09/07/04 Wella Fargo Mortgage Backed Securitie DE 8.01,9.01 07/29/04 WELLCARE HEALTH PLANS, INC. DE 1.01,9.01 08/31/04 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 09/03/04 WESTAMERICA BANCORPORATION CA 8.01 09/02/04 WORLDWIDE MANUFACTURING USA INC CO 2.01,5.03,9.01 09/01/04 WORTHINGTON INDUSTRIES INC OH 7.01,9.01 09/02/04 XO COMMUNICATIONS INC DE 2.01,9.01 06/23/04 AMEND XTO ENERGY INC DE 8.01 08/18/04 YANKEE CANDLE CO INC 5.02,9.01 09/01/04 YDI WIRELESS INC DE 9.01 06/22/04 AMEND YELLOW ROADWAY CORP DE 7.01,9.01 09/07/04 YELLOW ROADWAY CORP DE 7.01,9.01 09/07/04 Z TEL TECHNOLOGIES INC DE 2.05 09/01/04 ZIX CORP TX 8.01,9.01 09/03/04