SEC NEWS DIGEST Issue 2005-179 September 16, 2005 ENFORCEMENT PROCEEDINGS ADMINISTRATIVE PROCEEDINGS AGAINST CMS FUND ADVISERS, INC. AND JOSEPH LUTES On September 15, the Commission issued Orders instituting administrative proceedings against CMS Fund Advisers, Inc. (CMS), a registered investment adviser located in Philadelphia, Pa., and Joseph W. Lutes, CMS’ former chief financial officer and a principal of the firm. CMS provides advisory and administrative services to limited partnerships offered and controlled by the firm, and has over $1 billion in assets under management. Without admitting or denying the Commission’s findings, both CMS and Lutes consented to the sanctions imposed by the Orders. The Order against CMS finds that CMS willfully violated Section 206(4) of the Investment Advisers Act and Rule 206(4)-2 thereunder (custody rule) when it failed to perform annual custody verifications of client funds and securities from 2001 through March 2004. The custody rule, as then in effect, required investment advisers that had custody of client funds and securities to retain an independent auditor to conduct surprise custody verifications of such funds and securities at least once during each calendar year. The Order finds that, for the years 2001 through 2004, CMS had custody of client funds and securities but failed to perform the required annual custody verifications. The Order against Lutes finds that he aided and abetted CMS’ violations of Section 206(4) of the Advisers Act and Rule 206(4)-2. From January 2002 forward, Lutes was the senior CMS officer responsible for ensuring the completion of the custody verifications. The Order finds that Lutes knew at the time CMS advised the Commission staff of a proposed compliance plan that the custody verifications could not be completed as represented. Based on the above, the Commission’s Order against CMS imposes a censure, and orders CMS to cease and desist from committing or causing any violations and any future violations of Section 206(4) of the Advisers Act and Rule 206(4)-2 thereunder, and to pay a civil penalty in the amount of $115,000. The Commission’s Order against Lutes censures him for aiding and abetting CMS’ violations. (Rels. IA-2429; File No. 3- 12040; IA-2430; File No. 3-12041) IN THE MATTER OF NETCURRENTS INFORMATION SERVICES, INC. On September 15, an Administrative Law Judge issued an Order Making Findings and Imposing Sanction by Default in NetCurrents Information Services, Inc., Administrative Proceeding No. 3-11983. The Order Instituting Proceedings alleged that Respondent NetCurrents Information Services, Inc., failed to comply with Section 13(a) of the Securities Exchange Act of 1934 and Rules 13a-1 and 13a-13 thereunder by failing to file required periodic reports while its securities were registered with the Securities and Exchange Commission. The Default Order finds these allegations to be true and revokes the registration of each class of securities of NetCurrents Information Services, Inc. (Rel. 34-52447; File No. 3-11983) SEC ISSUES SETTLED RULE 102(e) ORDER AGAINST FORMER GENERAL COUNSEL OF WASTE MANAGEMENT, INC. On September 15, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission’s Rules of Practice, Making Findings, and Imposing Remedial Sanctions against Herbert A. Getz, Esq. The Order finds that on Aug. 26, 2005, in the case entitled SEC v. Buntrock, et al., No. 02 C 2180 (N.D. Ill.), a Final Judgment was entered against Getz permanently enjoining him from violating, or aiding and abetting violations of, Sections 10(b) and 13(a) of the Securities Exchange Act of 1934, Rules 10b-5, 12b-20, 13a- 1, and 13a-13 promulgated thereunder, and Section 17(a) of the Securities Act of 1933. Based on the above, the Order suspends Getz from appearing or practicing before the Commission as an attorney for five years. Getz consented to the issuance of the Order without admitting or denying the findings in the Order, except the Court’s entry of the Final Judgment against him. The complaint in this action, which was filed on March 26, 2002, alleged that from 1992 through part of 1997, certain former high-ranking officers of Waste Management, Inc. falsified earnings and other measures of financial performance in Waste Management’s financial statements and reports by improperly eliminating or deferring expenses to meet earnings targets. In February, 1998, Waste Management restated over five years worth of previously issued financial statements, reducing its pre-tax earnings by a total of approximately $1.7 billion. The complaint alleged that Getz, who for much of the period was general counsel, secretary, and senior vice president of Waste Management, knew or recklessly disregarded facts indicating that, from 1993 through the first quarter of 1997, the company’s financial statements in its Form 10- K annual reports and its Form 10-Q quarterly reports filed with the Commission were materially false and misleading. The Commission previously announced settlements of the civil action with Getz and four other defendants. The Commission’s litigation is continuing against James E. Koenig, Waste Management’s former chief financial officer and executive vice president. See SEC v. Buntrock, Civil Action No. 02-C-2180, N.D. Ill., Andersen, J.; LR-18913 and LR- 19351. (Rels. 34-52452; AAER-2313; File No. 3-12042) COMMISSION SETTLES ACTION AGAINST FORMER COMPLIANCE OFFICER OF KIMBERLY SECURITIES, INC. On September 6, 2005, the United States District Court for the Eastern District of New York entered a final judgment against John C. Kawas, Jr., the former compliance officer at defunct broker-dealer Kimberly Securities, Inc. Without admitting or denying the allegations in the Commission's complaint, Kawas consented to the entry of the final judgment, which permanently enjoins him from violating Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act), and Rule 10b-5 thereunder. The judgment also orders Kawas to pay disgorgement plus prejudgment interest of $40,047, and imposes a civil penalty of $25,000. The Commission's complaint alleges that from early 2000 until September 2002, Kimberly Securities' principals, including Kimberly Carrella, directed a fraudulent scheme to defraud Kimberly Securities' customers. Kimberly Securities registered representatives misrepresented, and failed to disclose, material information to investors to persuade them to open brokerage accounts and to invest significant funds. Once customers invested their funds, the registered representatives executed numerous transactions that were unauthorized by, and unsuitable for, these customers, and the registered representatives churned customer accounts. Kawas aided and abetted the scheme by, among other things, failing to address red flags that registered representatives were executing authorized trades and churning accounts, and by obstructing customers' efforts to stop the improper trading in their accounts. On September 16, 2005, the Commission simultaneously instituted and settled administrative proceedings against Kawas. Kawas consented to the entry of an Order, pursuant to Section 15(b) of the Exchange Act, barring him from association with any broker or dealer. (In the Matter of John C. Kawas, Jr., - Rel. 34-52453, File No. 3-12043) [SEC v. Kimberly J. Carrella, et al., 04-CV-3754 (E.D.N.Y.] (LR-19381) PENNY STOCK BAR AGAINST F. THOMAS ECK, III On September 16, F. Thomas Eck, III, formerly of Napa, Calif., was barred from participating in an offering of penny stock. Thus, he is prohibited from engaging in any activities related to the issuance, purchase, or sale of such speculative, low-priced securities. The sanction was based on his felony conviction and injunction and was ordered in an administrative proceeding before an administrative law judge. Eck was convicted of securities fraud and permanently enjoined from committing further violations of the securities laws. He is currently serving a seventy-month prison term. Eck arranged reverse mergers, in which private companies controlled by Eck and others purchased shell corporations without significant assets that had previously issued stock to the public. Then, once the private companies converted into public companies through the mergers, Eck and others offered and sold stock in the companies, M&A West, Inc., and Virtual Lender.Com, Inc., to the public though nominee accounts that Eck secretly controlled. Eck’s fraudulent actions included manipulating the prices of the stocks and making false and misleading statements to the public and in filings with the Commission about the financial condition of M&A West, Inc., in order to make it appear to be a successful “internet incubator.” (Rel. 34- 52454; File No. 3-12009) IN THE MATTER OF MICHAEL KOGAN On September 16, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanctions against Michael Kogan, who is currently incarcerated. The Order finds that from July 1996 to June 1998, Kogan was associated with two separate broker-dealers registered with the Commission. The Order further finds that from 2001 through March 2003, Kogan, while not licensed to sell securities, and as part of the fraudulent conduct set forth below, affiliated himself with Penn Financial Group, Inc., a defunct broker- dealer formerly located in Jenkintown, Pa. Without admitting or denying the Commission’s findings, Kogan consented to the sanctions imposed by the Order. The Order finds that, on Sept. 18, 2003, Kogan pled guilty to mail fraud and wire fraud charges before the United States District Court for the Eastern District of Pennsylvania in United States v. Michael Kogan, Criminal Action No. 03-CR-306. Kogan was sentenced to a prison term of 87 months followed by three years of supervised release and ordered to make restitution in the amount of $5,665,350. The counts of the indictment to which Kogan pled guilty alleged, among other things, that Kogan defrauded Penn Financial investors and obtained money and property by means of materially false and misleading statements, that he used the United States mails to send false account statements, and that he used interstate or international wires to transfer customer monies to his own account. Based on the above, the Order bars Kogan from association with any broker or dealer. (Rel. 34-52455; File No. 3-12044) IN THE MATTER OF ERIC J. LAUCIUS On September 16, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanctions against Eric J. Laucius of Fort Myers, Fla. Laucius was the founder, president, and chief executive officer of Penn Financial Group, Inc., a now defunct broker-dealer formerly located in Jenkintown, Pa. The Order finds that, on September 9, 2005, a Final Judgment was entered by consent against Laucius, permanently enjoining him from future violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, in the United States District Court for the Eastern District of Pennsylvania, in a civil action entitled Securities and Exchange Commission v. Michael Kogan, et al., Civil Action No. 05-cv-4805. Without admitting or denying the Commission’s findings, Laucius consented to the sanctions imposed by the Order. The Commission’s complaint alleged that Laucius aided and abetted a fraudulent scheme perpetrated by Michael Kogan to misappropriate funds from customers of Penn Financial by providing Kogan with access to Penn Financial’s facilities as well as its customer accounts at a time when he knew that Kogan was not properly licensed to sell securities. The complaint further alleged that Kogan falsely held himself out as being associated with Penn Financial, and misappropriated funds and engaged in unauthorized transactions in customer accounts at Penn Financial and an unregistered entity, Kogan & Company. Based on the above, the Order bars Laucius from association with any broker or dealer. (Rel. 34- 52456; File No. 3-12045) SEC INSTITUTES SETTLED ADMINISTRATIVE PROCEEDING AGAINST CHRISTIANO HASHIMOTO On September 16, the Commission filed a settled administrative proceeding against Christiano K. Hashimoto, Jr., an individual residing in Riverside, Calif. Hashimoto did business as Financial Solutions and was the president of Ohana International, Inc. (Ohana), a Nevada corporation located in Riverside. The Commission found that Hashimoto, individually, doing business as Financial Solutions, and through Ohana, acted as an unregistered broker-dealer offering and selling securities in the form of 30-day promissory notes issued by Financial Solutions (the “FS Notes”) and securities in the form of the common stock of Ohana. The Commission also found that Hashimoto and his sales agents engaged in the unregistered offer and sale of the FS Notes. In addition, the Commission found that Hashimoto made material misrepresentations and omissions to prospective investors concerning the use of investor proceeds and operated an undisclosed Ponzi scheme. Without admitting or denying the Commission's findings, except as to the entry of the injunction and the Commission’s jurisdiction over him, Hashimoto consented to the entry of an order barring him from association with any broker or dealer. On July 14, 2005, the Hon. Stephen V. Wilson, United States District Judge for the Central District of California, entered final judgment against Hashimoto, individually and doing business as Financial Solutions, permanently enjoining him from violating the antifraud, securities registration and broker-dealer registration provisions of the federal securities laws and ordering him to pay $18,442,395.58 in disgorgement and prejudgment interest and $120,000 in civil penalties. In so doing, the court found that Hashimoto had violated Sections 5 and 17(a) of the Securities Act of 1933 and Sections 10(b) and 15(a) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Commission had sued Hashimoto, Financial Solutions and Ohana on November 3, 2004, alleging that they had raised millions through an unregistered offering of 30-day promissory notes paying purported returns of 10% to 20% per month. (Rel. 34-52457; File No. 3-12046) SEC BARS SCOTT KELLY FROM PARTICIPATING IN ANY PENNY STOCK OFFERING On September 16, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanctions against Scott L. Kelly, based on Kelly’s offer of settlement. The Order, to which Kelly agreed without admitting or denying the Commission’s findings except as to jurisdiction, bars Kelly from participating in any offering of a penny stock, including: acting as a promoter, finder, consultant, agent or other person who engages in activities with a broker, dealer or issuer for purposes of the issuance or trading in any penny stock, or inducing or attempting to induce the purchase or sale of any penny stock. The Commission’s Order finds that an injunction, based on Kelly’s consent, was entered on June 20, 2005, in the action filed in the Northern District of California, Securities and Exchange Commission v. M&A West, Inc., et al., Case No. C-01-3376 VRW, prohibiting Kelly from any future violations of Sections 5(a) and 5(c) of the Securities Act of 1933 (Securities Act), Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 13b2-1 and 13b2-2 thereunder, and from aiding and abetting violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11 and 13a-13 thereunder. The Order further finds that the complaint in the district court case alleged that Kelly participated in unregistered securities offerings of four companies, engaged in misrepresentations regarding those sales and that the securities of at least one of the companies were penny stocks. (Rel. 34-52461; File No. 3-12047) SEC CHARGES FOUR SALES EMPLOYEES OF CRYOLIFE, INC. AND TWO SPOUSES WITH ILLEGAL INSIDER TRADING On September 15, the Commission filed a complaint against six individuals for engaging in illegal insider trading in the securities of CryoLife, Inc. CryoLife is a Georgia company that preserves and sells implantable human tissue. The six defendants are Rodney R. Drinen a, CryoLife salesman prior to being promoted to a regional manager; Gerald R. Holmes, a CryoLife salesman; Thomas P. McHugh, a CryoLife salesman and his wife, Nancy M. McHugh; Prescott B. Nash a manager for CryoLife’s Mountain Region until September 2002 and his wife Christina H. Nash. The complaint, alleges that in August 2002, the defendants learned that CryoLife had placed a nationwide “quality assurance” hold on a significant amount of tissue shipments. CryoLife imposed this hold shortly after the FDA issued a Recall Order, which required CryoLife to retain, recall and destroy the majority of its human tissue products. The complaint alleges that, before this information was disseminated to the public, the defendants dumped substantially all of their CryoLife stock, sold additional shares “short” and purchased put options. The complaint alleges that, cumulatively, the defendants’ losses avoided and ill-gotten gains from the insider trading totaled approximately $136,334. The Commission’s complaint alleges that defendants’ conduct violated the antifraud provisions of the federal securities laws, Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Simultaneously with the filing of the Commission’s action, each of the defendants agreed, without admitting or denying the allegations in the complaint, to the entry of a final judgment permanently enjoining each of them from future violations of Section 17(a) of the Securities Act of 1933, and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Additionally, the six defendants consented cumulatively to disgorge $136,334 of losses avoided and ill-gotten gains, plus pay prejudgment interest of $19,583 and a one-time penalty on their profits of $136,334. [SEC v. Rodney R. Drinen, Gerald R. Holmes, Thomas P. McHugh, Nancy M. McHugh, Prescott B. Nash, and Christina H. Nash, Civil Action No., 05-CV- 8015, S.D.N.Y.] (LR-19378) SEC CHARGES A SALES EMPLOYEE OF CRYOLIFE, INC. AND HIS WIFE WITH ILLEGAL INSIDER TRADING On September 15, the Commission filed a complaint against two individuals for engaging in illegal insider trading in the securities of CryoLife, Inc., a Georgia company that preserves and sells implantable human tissue. The two defendants are James J. Farley, a former salesman for CryoLife and his wife, Shelley J. Farley, both of Medford, New Jersey. The complaint, alleges that in August 2002, the defendants learned that CryoLife had placed a nationwide “quality assurance” hold on a significant amount of tissue shipments. CryoLife imposed this hold shortly after the FDA issued a Recall Order, which required CryoLife to retain, recall and destroy the majority of its human tissue products. The complaint alleges that, before this information was disseminated to the public, the defendants dumped substantially all of their CryoLife stock. The complaint alleges that, cumulatively, the defendants’ losses avoided and ill-gotten gains from the insider trading totaled approximately $56,832 The Commission’s complaint alleges that defendants’ conduct violated the antifraud provisions of the federal securities laws, 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 complaint seeks permanent injunctions and an order seeking disgorgement of $56,832, representing their losses avoided, plus prejudgment interest and civil penalties. [SEC v. James J. Farley and Shelley J. Farley, Defendants, Civil Action File No. 05-CV-8016, S.D.N.Y.] (LR-19379) SEC SUES FIVE FORMER OFFICERS OF FLEMING COMPANIES, INC. FOR SECURITIES FRAUD, WITH ONE SETTLING On September 15, the Commission sued five former executives of now- bankrupt grocery wholesaler Fleming Companies, Inc. of Lewisville, Texas, for securities fraud and other violations arising from material earnings overstatements during late 2001 and the first half of 2002. The defendants are Mark David Shapiro, former chief accounting officer and senior vice president of finance and operations; Philip B. Murphy, former vice president of the wholesale procurement department; Thomas Gerald Dahlen, Jr., president of the Fleming Retail Group; Albert M. Abbood, a vice president in the wholesale procurement department; and James H. Thatcher, a vice president in the Fleming Retail Group. The Commission alleges that defendants obtained misleading letters from Fleming’s vendors to justify improperly accelerating earnings recognition of the vendors’ up-front payments, in violation of GAAP. The Commission also alleges that defendants Shapiro and Murphy inflated earnings by executing large quarter-end inventory purchases solely to generate discounts that Fleming could immediately recognize to increase earnings. Fleming failed to disclose to investors that these purchases were part of an intentional scheme to inflate earnings. In addition, Shapiro improperly inflated Fleming’s 2001 earnings by releasing extensive accounting reserves, without proper justification or disclosure. Finally, Dahlen helped Fleming report misleading same store sales numbers by repeatedly changing the methodology behind the calculation, without disclosure to the public, and by approving financing transactions disguised as sales. The Commission seeks against Shapiro, Murphy, Abbood and Thatcher permanent injunctions, disgorgement of ill-gotten gains plus prejudgment interest, officer and director bars and civil penalties. Dahlen has agreed to settle the Commission’s charges by consenting to a permanent injunction enjoining him from aiding and abetting violations of Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-1 and 13a-13 thereunder. Dahlen also has agreed to pay a civil penalty of $100,000. [SEC v. Mark David Shapiro, Philip B. Murphy, Thomas Gerald Dahlen, Jr., Albert M. Abbood and James H. Thatcher, Civil Action No. 4:05-CV-0364, USDC, EDTX, Sherman Division] (LR- 19380) HOLDING COMPANY ACT RELEASE BLACK HILLS CORPORATION, ET AL. A notice has been issued giving interested persons until Oct. 6, 2005, to request a hearing on a proposal by Black Hills Corporation (Black Hills), a registered public-utility holding company, Black Hills Power, Inc., and Cheyenne Light, Fuel and Power Company, both electric-utility subsidiaries, Black Hills Energy, Inc., a nonutility subsidiary, and all of Black Hills other subsidiaries, that they be permitted certain extensions of time, through Feb. 8, 2006, relating to certain cost allocation and accounting methodologies, its service company and cost- based rates in certain affiliate transactions. (Rel. 35-28029) SELF REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2005-08) under Section 19(b)(1) of the Exchange Act, which became effective upon filing, to codify, consolidate and clarify NSCC’s financial responsibility and operational capability rules into NSCC Rule 15 (Financial Responsibility and Operational Capability). Publication of the proposal is expected in the Federal Register during the week of September 19. (Rel. 34-52445) PROPOSED RULE CHANGE The Pacific Exchange filed a proposed rule change and Amendment Nos. 1 and 2 thereto (SR-PCX-2005-53) under Rule 19b-4 of the Securities Exchange Act of 1934 to create a new order type – Passive Liquidity Orders – for use in the ArcaEx trading facility of the PCX. Publication of the proposal is expected in the Federal Register during the week of September 19. (Rel 34-52436) APPROVAL OF PROPOSED RULE CHANGE The Commission has approved proposed rule changes (SR-DTC-2004-04, SR- FICC-2005-10, and SR-NSCC-2005-05) filed by The Depository Trust Company, Fixed Income Clearing Corporation, and National Securities Clearing Corporation under Section 19(b)(1) of the Exchange Act to establish a fine for members who fail to conduct connectivity testing for business continuity purposes. Publication of the order is expected to be made in the Federal Register during the week of September 19. (Rel. 34-52446) DELISTING An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the common stock, $.01 par value, of Midlantic Office Trust, Inc., effective at the opening of business on September 15. (Rel. 34-52434) WITHDRAWALS An order has been issued granting the application of GuruNet Corporation to withdraw its common stock, $.001 par value, from listing and registration on the American Stock Exchange, effective at the opening of business on September 15. (Rel. 34-52432) An order has been issued granting the application of Hilton Hotels Corporation to withdraw its common stock, $2.50 par value, from listing and registration on the Pacific Exchange, effective at the opening of business on September 15. (Rel. 34-52433) INTERMARKET OPTION LINKAGE PLAN APPROVAL OF AMENDMENT A Joint Amendment to the Plan for the Purpose of Creating and Operating an Intermarket Option Linkage (File No. 4-429) submitted pursuant to Section 11A(a)(3) of the Securities Exchange Act of 1934 by the American Stock Exchange, Boston Stock Exchange, Chicago Board Options Exchange, International Securities Exchange, Pacific Exchange, and Philadelphia Stock Exchange relating to a “trade and ship” exception to the definition of “Trade-Through” and a “book and ship” exception to the locked markets provision has been approved. Publication of the approval order is expected in the Federal Register during the week of September 19. (Rel. 34-52413) 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 GENEREX BIOTECHNOLOGY CORP, 33 HARBOUR SQ, STE 202, TORONTO ONTARIO CANADA, A1, M5J 2G2, 4163642551 - 8,567,702 ($5,740,361.00) Equity, (File 333-128328 - Sep. 15) (BR. 01A) S-3 MARLIN BUSINESS SERVICES CORP, 300 FELLOWSHIP ROAD, MT. LAUREL, NJ, 08054, 8884799111 - 4,294,947 ($95,605,520.22) Equity, (File 333-128329 - Sep. 15) (BR. 06B) S-3 MARLIN BUSINESS SERVICES CORP, 300 FELLOWSHIP ROAD, MT. LAUREL, NJ, 08054, 8884799111 - 0 ($50,000,000.00) Other, (File 333-128330 - Sep. 15) (BR. 06B) S-3 ENDWAVE CORP, 776 PALOMAR AVE., SUNNYVALE, CA, 94085, (408)522-3141 - 3,850,559 ($110,202,998.58) Equity, (File 333-128331 - Sep. 15) (BR. 11C) S-1 Regency Energy Partners LP, 1700 PACIFIC, SUITE 2900, DALLAS, TX, 75201, 214-750-1771 - 0 ($289,800,000.00) Equity, (File 333-128332 - Sep. 15) (BR. 04) S-3 ROCKY SHOES & BOOTS INC, 39 EAST CANAL STREET, NELSONVILLE, OH, 45764, 6147531951 - 2,990,000 ($90,447,500.00) Equity, (File 333-128333 - Sep. 15) (BR. 02C) S-3 COLLAGENEX PHARMACEUTICALS INC, 41 UNIVERSITY DRIVE, NEWTON, PA, 18940, 2155797388 - 0 ($50,000,000.00) Equity, (File 333-128334 - Sep. 15) (BR. 01A) SB-2 Ammogem Corp., 2316 A WILLEMAR AVENUE, COURTENAY, A1, V9N 3M8, 250-898-8882 - 442,600 ($221,300.00) Equity, (File 333-128335 - Sep. 15) (BR. 09) S-1 MASTERCARD INC, 2000 PURCHASE STREET, PURCHASE, NY, 10577, 9142492000 - 0 ($2,450,000,000.00) Equity, (File 333-128337 - Sep. 15) (BR. 08B) S-8 NITROMED INC, 12 OAK PARK DR, BEDFORD, MA, 01730, 7816859700 - 0 ($20,647,000.00) Equity, (File 333-128338 - Sep. 15) (BR. 01B) S-8 BIOGEN IDEC INC, 11011 TORREYANA ROAD, SAN DIEGO, CA, 92121, 6195508500 - 20,857,448 ($855,989,666.00) Equity, (File 333-128339 - Sep. 15) (BR. 01A) S-8 ADZONE RESEARCH INC, 4062-80 GRUMMAN BLVD, SUITE 201, CALVERTON, NY, 11933, 631-369-1100 - 4,000,000 ($280,000.00) Equity, (File 333-128340 - Sep. 15) (BR. 06C) SB-2 SUPERCLICK INC, 10222 ST. MICHEL, SUITE 300, MONTREAL, A8, H1H 5H1, 858-518-1387 - 0 ($11,145,278.00) Equity, (File 333-128341 - Sep. 15) (BR. 11B) S-8 CATERPILLAR INC, 100 NE ADAMS ST, PEORIA, IL, 61629, 3096751000 - 10,000,000 ($585,550,000.00) Equity, (File 333-128342 - Sep. 15) (BR. 10A) S-3D SOUTH JERSEY INDUSTRIES INC, 1 SOUTH JERSEY PLAZA, ROUTE 54, FOLSOM, NJ, 08037, 609-561-9000 - 2,000,000 ($58,660,000.00) Equity, (File 333-128343 - Sep. 15) (BR. 02A) S-8 SPECTRE GAMING INC, 800 NICOLLET MALL, SUITE 2690, MINNEAPOLIS, MN, 55402, 612-279-2005 - 2,100,000 ($3,286,500.00) Equity, (File 333-128344 - Sep. 15) (BR. 05C) S-1 INSIGNIA SOLUTIONS PLC, 5103603700 - 37,299,885 ($15,479,452.27) Equity, (File 333-128346 - Sep. 15) (BR. 03C) N-2 RMR Preferred Dividend Fund II, 400 CENTRE ST., NEWTON, MA, 02458, (617) 332-9530 - 0 ($10,000,000.00) Equity, (File 333-128347 - Sep. 15) (BR. ) S-3 VERTICALNET INC, 400 CHESTER FIELD PARKWAY, MALVERN, PA, 19355, 2153286100 - 21,246,877 ($13,984,062.00) Equity, (File 333-128348 - Sep. 15) (BR. 11A) S-8 FIRST ADVANTAGE CORP, ONE PROGRESS PLAZA STE 2400, STE 2400, ST PETERSBURG, FL, 33701, 7272143411 - 0 ($108,320,000.00) Equity, (File 333-128349 - Sep. 15) (BR. 08A) S-1 GLOBAL SERVICES PARTNERS ACQUISITION CORP., 9302 LEE HIGHWAY, 5TH FLOOR, FAIRFAX, VA, 22031, 703-934-6922 - 0 ($92,972,050.00) Equity, (File 333-128350 - Sep. 15) (BR. ) S-1 Good Harbor Partners Acquisition Corp, 79 BYRON ROAD, WESTON, MA, 02493, 617-237-1014 - 0 ($149,287,675.00) Other, (File 333-128351 - Sep. 15) (BR. ) S-8 BABYUNIVERSE, INC., 5601 NORTHWEST 9 AVENUE, SUITE 104, FORT LAUDERDALE, FL, 33309, 954-771-5160 - 569,704 ($5,198,549.00) Equity, (File 333-128353 - Sep. 15) (BR. 02) S-3 PXRE GROUP LTD, PXRE HOUSE, 110 PITTS BAY ROAD, PEMBROKE, D0, HM 08, 4412965858 - 0 ($300,000,000.00) Other, (File 333-128354 - Sep. 15) (BR. 01B) S-1 ISRAEL GROWTH PARTNERS ACQUISITION CORP., C/O BRAD SHIFFMAN, ESQ., 405 LEXINGTON AVENUE, 24TH FLOOR, NEW YORK, NY, 10174, 212-885-5000 - 0 ($149,287,675.00) Other, (File 333-128355 - Sep. 15) (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 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 AAMES INVESTMENT CORP MD 8.01,9.01 09/08/05 ABERDENE MINES LTD 3.02 09/14/05 AMEND ACE SECURITIES CORP DE 8.01,9.01 09/15/05 ADOBE SYSTEMS INC DE 2.02,9.01 09/15/05 Advance America, Cash Advance Centers DE 8.01,9.01 09/14/05 ADVANCED POWER TECHNOLOGY INC 1.01,9.01 09/09/05 AEOLUS PHARMACEUTICALS, INC. DE 4.01 09/09/05 AKORN INC LA 7.01,9.01 07/14/05 ALIGN TECHNOLOGY INC DE 1.01,8.01,9.01 09/12/05 ALKERMES INC PA 1.01,9.01 09/15/05 ALLSTATE CORP DE 5.03,9.01 09/11/05 ALTERNATIVE LOAN TRUST 2005-46CB 8.01,9.01 08/30/05 AMAZON BIOTECH INC 5.02 09/12/05 AMEDISYS INC DE 7.01,9.01 09/15/05 AMEREN CORP MO 8.01,9.01 09/01/05 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE 8.01,9.01 09/15/05 AMERICAN REAL ESTATE PARTNERS L P DE 9.01 06/29/05 AMEND AMERICAN SCIENCE & ENGINEERING INC MA 1.01,9.01 09/15/05 AMERICAN SCIENCE & ENGINEERING INC MA 1.01,9.01 09/15/05 AMERITYRE CORP NV 5.02 09/12/05 AMERUS GROUP CO/IA IA 2.03 09/09/05 AMIS HOLDINGS INC 1.01,2.01,9.01 09/09/05 AMS HEALTH SCIENCES INC OK 1.01,5.02 09/09/05 ANDERSONS INC OH 8.01 09/14/05 ANNUITY & LIFE RE (HOLDINGS), LTD. D0 1.01,9.01 09/14/05 ANVIL HOLDINGS INC DE 5.02 09/14/05 ANZ CAPEL COURT LTD 9.01 09/14/05 ANZ Capel Court LTD as Trust Manager 9.01 09/13/05 APA Enterprises, Inc. MN 1.01 09/14/05 APAC CUSTOMER SERVICE INC IL 1.01,3.01,5.02,9.01 09/12/05 APACHE CORP DE 8.01,9.01 09/15/05 APOGEE ENTERPRISES INC MN 2.02,7.01,9.01 09/13/05 APPLEBEES INTERNATIONAL INC DE 1.01,2.03,9.01 09/14/05 APPLIED MATERIALS INC /DE DC 5.02,9.01 09/14/05 ARGON ST, Inc. DE 8.01 09/15/05 ASCENDANT SOLUTIONS INC DE 1.01,2.03,9.01 09/13/05 ASPENBIO INC CO 8.01,9.01 09/14/05 ASPEON INC DE 4.01,9.01 09/12/05 ASTA FUNDING INC DE 8.01,9.01 09/15/05 ASTORIA FINANCIAL CORP DE 8.01,9.01 09/15/05 BA MASTER CREDIT CARD TRUST / 9.01 09/15/05 Banc of America Commercial Mortgage I DE 8.01,9.01 09/12/05 Banc of America Commercial Mortgage I DE 8.01,9.01 09/12/05 Banc of America Commercial Mortgage I DE 8.01,9.01 09/15/05 BANK OF SOUTH CAROLINA CORP SC 8.01 09/15/05 BAROLA OIL & GAS CO INC NV 1.02,5.02 09/09/05 BAYOU CITY EXPLORATION, INC. NV 5.02,9.01 08/31/05 Bear Stearns ALT-A Trust, Series 2005 DE 8.01,9.01 08/31/05 Bear Stearns Asset Backed Securities DE 9.01 08/31/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 08/01/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 08/01/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 08/01/05 BEAR STEARNS COMPANIES INC DE 2.02,9.01 08/31/05 BEARD CO /OK OK 7.01,9.01 09/14/05 BERMAN CENTER, INC. DE 8.01 09/09/05 BFC FINANCIAL CORP FL 1.01,9.01 09/13/05 BIOGEN IDEC INC DE 1.01,9.01 09/12/05 BIONOVO, INC. DE 9.01 04/06/05 AMEND BIOPURE CORP DE 8.01,9.01 09/14/05 BRINKER INTERNATIONAL INC DE 2.02,7.01,9.01 09/15/05 BROOKSTONE INC DE 2.02,9.01 09/14/05 BUCA INC /MN MN 1.01,2.01,9.01 09/09/05 BUSINESS OBJECTS S.A. 1.01,5.02,9.01 09/09/05 CACI INTERNATIONAL INC /DE/ DE 1.01 09/14/05 CALPINE CORP DE 8.01,9.01 09/09/05 CANO PETROLEUM, INC 8.01,9.01 09/15/05 CAPITAL LEASE FUNDING INC 2.01,2.03,9.01 09/09/05 CAPITAL LEASE FUNDING INC 4.01,9.01 09/12/05 CAPITAL ONE FINANCIAL CORP DE 8.01,9.01 09/15/05 CAPSTONE TURBINE CORP DE 1.02 09/11/05 CARMAX AUTO OWNER TRUST 2005-1 DE 8.01,9.01 09/15/05 CASEYS GENERAL STORES INC IA 7.01 09/15/05 CASUAL MALE RETAIL GROUP INC DE 7.01,9.01 09/15/05 CATHAY GENERAL BANCORP DE 8.01,9.01 09/15/05 CCH II LLC 8.01,9.01 09/12/05 CEDAR SHOPPING CENTERS INC MD 5.02 09/13/05 CenterPoint Energy Transition Bond CO DE 8.01,9.01 09/15/05 CENTURY ALUMINUM CO DE 7.01,9.01 09/14/05 CENVEO, INC CO 1.01,5.01,5.02,9.01 09/09/05 CERTEGY INC GA 2.02,7.01,9.01 09/15/05 CHARLES & COLVARD LTD NC 7.01 09/15/05 CHARMING SHOPPES INC PA 7.01,9.01 09/14/05 CHARTER COMMUNICATIONS HOLDINGS LLC DE 8.01,9.01 09/12/05 CHARTER COMMUNICATIONS INC /MO/ DE 8.01,9.01 09/12/05 CHESAPEAKE CORP /VA/ VA 8.01,9.01 09/13/05 CHESAPEAKE ENERGY CORP OK 5.03,9.01 09/13/05 CHINA BAK BATTERY INC NV 1.01,3.02,9.01 09/14/05 CHINA NETTV HOLDINGS INC NV 8.01,9.01 09/12/05 CHL Mortgage Pass-Through Trust 2005- DE 8.01,9.01 08/30/05 CHURCHILL DOWNS INC KY 7.01,9.01 09/13/05 CINERGY CORP DE 1.01,9.01 09/09/05 CIT Education Loan Trust 2005-1 DE 8.01,9.01 09/15/05 CIT GROUP INC DE 8.01,9.01 09/14/05 CITADEL BROADCASTING CORP DE 5.02,9.01 09/12/05 CITIBANK OMNI-S MASTER TRUST 8.01,9.01 09/15/05 CITIBANK SOUTH DAKOTA N A DE 8.01 08/26/05 CITIBANK SOUTH DAKOTA N A DE 8.01 08/26/05 CITIGROUP MORTGAGE LOAN TRUST INC 9.01 08/22/05 Citigroup Mortgage Loan Trust Inc., S 2.01,9.01 08/31/05 CLARCOR INC DE 2.02,9.01 09/14/05 CLEVELAND CLIFFS INC OH 1.01,5.02,9.01 09/13/05 CLEVELAND CLIFFS INC OH 8.01 09/14/05 CLOVER COMMUNITY BANKSHARES INC SC 7.01,9.01 09/15/05 COACHMEN INDUSTRIES INC IN 5.03,9.01 09/09/05 Coconut Palm Acquisition Corp. DE 8.01,9.01 09/14/05 COLLEGE LOAN CORP TRUST I DE 8.01,9.01 08/31/05 Collegiate Funding Services Education 8.01,9.01 08/31/05 Collegiate Funding Services Education DE 8.01,9.01 08/31/05 COLONIAL BANCGROUP INC DE 7.01,9.01 09/15/05 COMM 2005-LP5 DE 8.01,9.01 09/12/05 COMMUNITY FIRST INC TN 2.03,7.01 09/15/05 CONVERGYS CORP OH 1.01,9.01 09/13/05 CPAC INC NY 5.02 09/13/05 CRAFTMADE INTERNATIONAL INC DE 2.02,9.01 09/15/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 09/12/05 CREDO PETROLEUM CORP CO 2.02,8.01,9.01 09/13/05 CRONOS GROUP 1.01,2.03,9.01 09/09/05 CSFB Adjustable Rate Mortgage Trust 2 DE 8.01,9.01 08/30/05 CSFB Mortgage-Backed Pass-Through Cer DE 8.01,9.01 09/15/05 CUBIST PHARMACEUTICALS INC DE 1.01 09/09/05 CWHEQ Revolving Home Equity Loan Asse 8.01,9.01 08/30/05 CWHEQ Revolving Home Equity Loan Asse 8.01,9.01 08/30/05 CYBERONICS INC DE 8.01,9.01 09/15/05 CYOP SYSTEMS INTERNATIONAL INC CA 1.01,3.02,9.01 09/14/05 CYOP SYSTEMS INTERNATIONAL INC CA 1.01,3.02,9.01 09/14/05 AMEND DANA CORP VA 8.01,9.01 09/15/05 DATREK MILLER INTERNATIONAL, INC. FL 5.02,9.01 09/13/05 Deep Field Technologies, Inc. NJ 1.01,9.01 09/09/05 DELTA AIR LINES INC /DE/ DE 1.03,8.01,9.01 09/14/05 DIAMOND TRIUMPH AUTO GLASS INC DE 8.01,9.01 09/15/05 DIASYS CORP DE 8.01 09/15/05 DICKIE WALKER MARINE INC 4.01,9.01 09/15/05 DIGI INTERNATIONAL INC DE 9.01 05/26/05 AMEND DIGIRAD CORP DE 1.01,8.01,9.01 09/09/05 DIGITAL LIFESTYLES GROUP INC DE 1.01,8.01,9.01 09/15/05 DIME COMMUNITY BANCSHARES INC DE 5.02 09/15/05 DISCOVER CARD MASTER TRUST I DE 8.01 09/15/05 DOTRONIX INC MN 1.01,1.02,2.01,3.02 09/09/05 Dragon Gold Resources, Inc. NV 1.01,9.01 09/10/05 DUKE REALTY CORP IN 1.01,9.01 09/12/05 DUKE REALTY LIMITED PARTNERSHIP/ IN 1.01,9.01 09/12/05 E TRADE FINANCIAL CORP DE 8.01,9.01 09/14/05 EAGLE BROADBAND INC TX 8.01,9.01 09/15/05 EBAY INC DE 1.01,9.01 09/11/05 Education Realty Trust, Inc. MD 7.01,9.01 09/15/05 ELECTRONIC DATA SYSTEMS CORP /DE/ DE 2.06 09/14/05 ENCORE CLEAN ENERGY INC DE 1.01,9.01 09/09/05 ENDWAVE CORP DE 1.01,3.03,8.01,9.01 09/14/05 ENSCO INTERNATIONAL INC DE 7.01,9.01 09/15/05 ENTRAVISION COMMUNICATIONS CORP DE 1.01 09/09/05 Epic Bancorp 8.01,9.01 09/15/05 ERIE FAMILY LIFE INSURANCE CO PA 1.01,9.01 09/15/05 ERIE INDEMNITY CO PA 1.01,9.01 09/15/05 ESSENTIAL INNOVATIONS TECHNOLOGY CORP NV 5.02,9.01 09/09/05 EZ EM INC DE 1.02 09/09/05 Federal Home Loan Bank of New York X1 2.03 09/12/05 Federal Home Loan Bank of San Francis X1 2.03 09/15/05 FFD FINANCIAL CORP/OH OH 8.01,9.01 09/15/05 FGI GROUP INC DE 8.01,9.01 09/15/05 FIRST COMMUNITY BANCORP /CA/ CA 1.01,9.01 09/13/05 FIRST COMMUNITY CORP /SC/ SC 1.01,5.02,9.01 09/14/05 First Franklin Mortgage Loan Trust, S DE 8.01,9.01 08/26/05 FIRST INDUSTRIAL REALTY TRUST INC MD 7.01,9.01 09/14/05 FIRST INTERSTATE BANCSYSTEM INC MT 7.01,8.01 09/14/05 FIRST MARBLEHEAD CORP 8.01,9.01 09/15/05 FLEET CREDIT CARD MASTER TRUST II NY 9.01 09/15/05 FLOW INTERNATIONAL CORP WA 1.01,9.01 09/13/05 FOREST OIL CORP NY 1.01 09/09/05 GCCFC 2005-GG3 8.01,9.01 09/12/05 GE COMM MORT PASS THROUGH CERT SERIES DE 8.01,9.01 09/12/05 GEMSTAR TV GUIDE INTERNATIONAL INC DE 1.01,9.01 09/13/05 GENAERA CORP DE 8.01,9.01 09/15/05 GENAERA CORP DE 1.01,8.01,9.01 09/12/05 AMEND GENERAL MILLS INC DE 1.01,8.01,9.01 09/14/05 GENIUS PRODUCTS INC NV 5.02 09/09/05 GEOGLOBAL RESOURCES INC DE 1.01,3.02,9.01 09/15/05 GFSI INC DE 1.01,9.01 09/12/05 GIBRALTAR INDUSTRIES, INC. DE 1.01,7.01,8.01 09/09/05 GMAC Commercial Mortgage Securities, DE 8.01,9.01 09/12/05 GOLDEN TELECOM INC DE 5.02 09/15/05 GREEN MOUNTAIN COFFEE ROASTERS INC DE 1.01 09/12/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 09/13/05 GS MORTGAGE SECURITIES CORP DE 8.01 09/13/05 GS Mortgage Securities Corp. II Serie DE 8.01,9.01 09/12/05 GSAA Home Equity Trust 2005-9 DE 8.01,9.01 07/28/05 AMEND HALLWOOD GROUP INC DE 8.01 09/13/05 HARRAHS ENTERTAINMENT INC DE 8.01,9.01 09/14/05 AMEND HEILIG MEYERS CO VA 8.01 07/31/05 HERITAGE WORLDWIDE INC 1.01,1.02,9.01 09/14/05 HERITAGE WORLDWIDE INC 2.02,9.01 09/13/05 HERSHA HOSPITALITY TRUST MD 1.02 09/09/05 HIGHLAND HOSPITALITY CORP MD 8.01 09/15/05 HINES REAL ESTATE INVESTMENT TRUST IN 1.01,2.03 09/09/05 Home Loan Trust 2005-HI2 DE 8.01,9.01 09/15/05 HOME SOLUTIONS OF AMERICA INC DE 3.02 09/09/05 HOMEBANC CORP GA 1.01,9.01 09/12/05 HOMEBANC CORP GA 5.02,9.01 09/13/05 HORACE MANN EDUCATORS CORP /DE/ DE 1.01,9.01 09/12/05 IA GLOBAL INC DE 2.02,9.01 09/15/05 IDERA PHARMACEUTICALS, INC. DE 5.03,9.01 09/12/05 IMCLONE SYSTEMS INC/DE DE 8.01,9.01 09/15/05 IMMUCOR INC GA 8.01 09/15/05 INDEPENDENT BANK CORP MI 8.01 09/15/05 INDYMAC ABS INC DE 8.01,9.01 09/14/05 INN OF THE MOUNTAIN GODS RESORTS & CA 5.02,9.01 09/12/05 INSMED INC VA 3.02 08/19/05 INTEGRATED ELECTRICAL SERVICES INC DE 5.02,7.01,9.01 09/12/05 INTERCHANGE FINANCIAL SERVICES CORP / NJ 7.01,9.01 09/15/05 INTERMOST CORP UT 3.02,5.01 09/10/05 INTERPUBLIC GROUP OF COMPANIES, INC. DE 4.02,9.01 09/13/05 ISECURETRAC CORP DE 5.03,8.01,9.01 09/09/05 ITC Holdings Corp. MI 2.02,9.01 08/24/05 ITT EDUCATIONAL SERVICES INC DE 8.01 09/14/05 JPMorgan Chase Commercial Mortgage Se DE 8.01,9.01 09/12/05 JPMorgan Chase Commercial Mortgage Se 8.01,9.01 09/12/05 JUNIPER NETWORKS INC DE 1.01,9.01 09/09/05 KEANE INC MA 1.01,2.03 09/15/05 KEYCORP /NEW/ OH 5.02,9.01 09/15/05 KEYSTONE CONSOLIDATED INDUSTRIES INC DE 7.01,9.01 09/12/05 KIMBERLY CLARK CORP DE 8.01 09/15/05 KIMBERLY CLARK CORP DE 5.02 09/15/05 AMEND KSW INC NY 1.01,9.01 09/09/05 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 09/15/05 LANDAMERICA FINANCIAL GROUP INC VA 8.01 09/15/05 LANDSTAR SYSTEM INC DE 1.01,8.01 09/12/05 Lazy Days R.V. Center, Inc. 7.01,9.01 09/15/05 LCC INTERNATIONAL INC DE 5.02,9.01 09/14/05 LEAR CORP DE 7.01,8.01,9.01 09/14/05 LEGEND INTERNATIONAL HOLDINGS INC DE 3.02 09/13/05 LEHMAN BROTHERS HOLDINGS INC DE 7.01 09/15/05 LEHMAN XS TRUST SERIES 2005-3 DE 8.01 08/31/05 LENNAR CORP /NEW/ DE 7.01,9.01 09/15/05 LITFUNDING CORP NV 8.01,9.01 09/15/05 Long Beach Acceptance Auto Receivable 8.01,9.01 09/15/05 M WAVE INC DE 1.01,3.01,9.01 09/15/05 MACK CALI REALTY CORP MD 5.02,8.01,9.01 09/13/05 MARLIN BUSINESS SERVICES CORP 5.02 09/14/05 MATRIXONE INC DE 2.02,9.01 09/15/05 MAVERICK TUBE CORPORATION DE 3.01 09/09/05 MBNA AMERICA BK NAT ASSOC MBNA MASTER 8.01,9.01 08/31/05 MBNA AMERICA BK NAT ASSOC MBNA MASTER 8.01,9.01 08/31/05 MBNA CORP MD 8.01 08/31/05 MEREDITH ENTERPRISES INC DE 3.01,9.01 09/15/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/15/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/15/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 9.01 08/31/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 08/30/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 2.01,9.01 08/31/05 Merrill Lynch Mortgage Trust 2005-CIP DE 8.01,9.01 09/12/05 Merrill Lynch Mortgage Trust 2005-MKB DE 8.01,9.01 09/12/05 MICRON ENVIRO SYSTEMS INC NV 8.01 09/06/05 MIDWAY GAMES INC DE 8.01,9.01 09/14/05 MITCHAM INDUSTRIES INC TX 2.02,9.01 09/14/05 MONTPELIER RE HOLDINGS LTD D0 8.01 09/15/05 MORGAN STANLEY ABS CAPITAL I INC DE 2.01,9.01 08/01/05 Mortgage Asset-Backed Pass-Through Ce DE 8.01,9.01 09/15/05 MORTGAGE PASS-THROUGH CERTIFICATES, S DE 8.01,9.01 09/15/05 MULTI LINK TELECOMMUNICATIONS INC CO 4.01,9.01 09/12/05 NANOMETRICS INC CA 1.01,5.02,9.01 09/14/05 NATIONAL HEALTH INVESTORS INC MD 8.01 09/15/05 NATIONAL HEALTH REALTY INC MD 8.01 09/15/05 NATIONAL HEALTHCARE CORP DE 8.01 09/15/05 NATIONAL MEDICAL HEALTH CARD SYSTEMS NY 2.02 09/12/05 NEUSTAR INC 1.01,9.01 09/12/05 NEW HORIZONS WORLDWIDE INC DE 4.01 09/14/05 NEWELL RUBBERMAID INC DE 2.05,2.06,7.01,9.01 09/13/05 NEWFIELD EXPLORATION CO /DE/ DE 5.04 09/15/05 NEXMED INC NV 1.01,9.01 09/13/05 NORTHERN STATES FINANCIAL CORP /DE/ DE 1.01,2.03 09/15/05 NORTHWEST AIRLINES CORP DE 8.01,9.01 09/14/05 NUVASIVE INC DE 5.02,8.01,9.01 09/12/05 NWH INC DE 2.02 09/14/05 OGE ENERGY CORP OK 8.01,9.01 09/12/05 OKLAHOMA GAS & ELECTRIC CO OK 8.01,9.01 09/12/05 Onyx Acceptance Owner Trust 2005-A DE 8.01,9.01 09/15/05 Onyx Acceptance Owner Trust 2005-B DE 8.01,9.01 09/15/05 ORACLE CORP /DE/ DE 1.01,9.01 09/12/05 ORIENT EXPRESS HOTELS LTD 5.02 09/15/05 ORLEANS HOMEBUILDERS INC DE 1.01 09/09/05 OSI SYSTEMS INC CA 2.02,9.01 09/12/05 OSULLIVAN INDUSTRIES HOLDINGS INC DE 8.01,9.01 09/14/05 OSULLIVAN INDUSTRIES INC DE 8.01,9.01 09/14/05 PACIFIC PREMIER BANCORP INC DE 7.01,9.01 09/12/05 PACIFIC PREMIER BANCORP INC DE 7.01,9.01 09/05/05 PARLEX CORP MA 2.02,9.01 09/15/05 PDG ENVIRONMENTAL INC DE 2.02,9.01 09/14/05 PHARMACEUTICAL FORMULATIONS INC DE 1.01,9.01 09/09/05 Pike Electric CORP 7.01,9.01 09/14/05 Pike Electric CORP 5.02 09/14/05 PINNACLE FINANCIAL 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8.01,9.01 09/15/05 RAMP Series 2005-EFC2 DE 8.01,9.01 09/15/05 RAMP Series 2005-EFC3 Trust DE 8.01,9.01 09/15/05 RAMP Series 2005-RS1 Trust 8.01,9.01 09/15/05 RAMP Series 2005-RS2 Trust DE 8.01,9.01 09/15/05 RAMP Series 2005-RS2 Trust DE 8.01,9.01 09/15/05 RAMP Series 2005-RS3 Trust DE 8.01,9.01 09/15/05 RAMP Series 2005-RS4 Trust DE 8.01,9.01 09/15/05 RAMP Series 2005-RS5 Trust DE 8.01,9.01 09/15/05 RAMP Series 2005-RS6 Trust DE 8.01,9.01 09/15/05 RAMP Series 2005-RS7 Trust DE 8.01,9.01 09/15/05 RAMP Series 2005-RZ1 Trust DE 8.01,9.01 09/15/05 RAMP Series 2005-RZ2 Trust DE 8.01,9.01 09/15/05 RAMP Series 2005-SL1 Trust DE 8.01,9.01 09/15/05 RASC Series 2005-EMX1 Trust DE 8.01,9.01 09/15/05 RASC Series 2005-EMX2 Trust DE 8.01,9.01 09/15/05 RASC Series 2005-KS1 Trust DE 8.01,9.01 09/15/05 RASC Series 2005-KS2 Trust DE 8.01,9.01 09/15/05 RASC Series 2005-KS3 Trust DE 8.01,9.01 09/15/05 RASC Series 2005-KS4 Trust DE 8.01,9.01 09/15/05 RASC Series 2005-KS5 Trust DE 8.01,9.01 09/15/05 RASC 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DE 1.01,3.02,9.01 03/31/05 REGISTER COM INC DE 1.01 09/14/05 REMEC INC CA 5.02 09/13/05 REMINGTON OIL & GAS CORP DE 2.03 09/09/05 RENAISSANCE MORTGAGE ACCEPTANCE CORP DE 8.01,9.01 09/14/05 RES CARE INC /KY/ KY 7.01,8.01,9.01 09/15/05 RESEARCH FRONTIERS INC DE 3.01 09/15/05 RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 08/01/05 REXAHN PHARMACEUTICALS, INC. DE 1.01,9.01 09/12/05 REYNOLDS & REYNOLDS CO OH 7.01,9.01 09/15/05 RFMSI Series 2005-S1 Trust DE 8.01,9.01 09/15/05 RFMSI Series 2005-S2 Trust DE 8.01,9.01 09/15/05 RFMSI Series 2005-S4 Trust DE 8.01,9.01 09/15/05 RFMSI Series 2005-S5 Trust DE 8.01,9.01 09/15/05 RFMSI Series 2005-SA2 Trust DE 8.01,9.01 09/15/05 RFMSI Series 2005-SA3 Trust DE 8.01,9.01 09/15/05 RFMSI Series 2005-SA4 Trust DE 8.01,9.01 09/15/05 RFMSII 2005-HI1 DE 8.01,9.01 09/15/05 ROBOTIC VISION SYSTEMS INC DE 8.01,9.01 08/31/05 SACO I TRUST, 2005-WM1 DE 9.01 08/31/05 SAMSONITE CORP/FL DE 5.02 09/15/05 SBS TECHNOLOGIES INC NM 1.01 09/15/05 SCHOOL SPECIALTY INC WI 2.04,9.01 09/13/05 SCIENTIFIC GAMES CORP DE 5.02 09/09/05 SECURED DIVERSIFIED INVESTMENT LTD NV 5.02 08/31/05 SEITEL INC DE 1.01 09/15/05 SENETEK PLC /ENG/ 8.01 09/14/05 SIPEX CORP DE 1.01,9.01 07/13/05 SJW CORP CA 8.01 09/15/05 SKY FINANCIAL GROUP INC OH 8.01,9.01 09/15/05 SKY PETROLEUM, INC. NV 8.01,9.01 09/15/05 SMART & FINAL INC/DE DE 8.01,9.01 09/14/05 Smart-tek Solutions Inc NV 9.01 09/14/05 AMEND SONOSITE INC 1.01,9.01 09/13/05 SOURCE DIRECT HOLDINGS INC NV 8.01 09/15/05 SOUTHERN MISSOURI BANCORP INC DE 5.05,9.01 09/09/05 SOUTHWEST WATER CO DE 5.02 09/15/05 SOUTHWESTERN ENERGY CO AR 8.01,9.01 09/15/05 SOUTHWESTERN ENERGY CO AR 1.01,9.01 09/15/05 SPACEHAB INC \WA\ WA 8.01,9.01 09/15/05 SPECTRUM PHARMACEUTICALS INC DE 1.01,9.01 09/14/05 SSA GLOBAL TECHNOLOGIES, INC DE 2.02,9.01 09/15/05 ST JOSEPH INC CO 8.01 09/15/05 STAAR SURGICAL CO DE 7.01 09/14/05 STEAKHOUSE PARTNERS INC DE 4.02,9.01 06/28/05 STEELCLOUD INC VA 2.02,8.01,9.01 09/12/05 STIFEL FINANCIAL CORP DE 1.01,7.01,9.01 09/12/05 STONEPATH GROUP INC DE 2.03,3.02,9.01 09/09/05 STRUCTURED ADJUSTABLE RATE MORTGAGE L DE 8.01,9.01 09/15/05 SUMTOTAL SYSTEMS INC DE 7.01,9.01 09/13/05 SUN HEALTHCARE GROUP INC DE 8.01,9.01 09/14/05 SUNLINK HEALTH SYSTEMS INC OH 2.02,7.01,9.01 09/13/05 SVB FINANCIAL GROUP 7.01,9.01 09/15/05 Synova Healthcare Group Inc 1.01,9.01 09/09/05 SYNTHETECH INC OR 3.01,9.01 09/13/05 TASER INTERNATIONAL INC 4.01,9.01 09/15/05 TD BANKNORTH INC. DE 8.01,9.01 09/15/05 TEAMSTAFF INC NJ 1.01,7.01,9.01 09/15/05 TEGAL CORP /DE/ DE 1.01,5.02,8.01,9.01 09/13/05 TEKTRONIX INC OR 2.02,9.01 09/15/05 TEREX CORP DE 8.01,9.01 09/15/05 TIER TECHNOLOGIES INC DE 8.01,9.01 09/15/05 TMSF HOLDINGS INC UT 1.01 09/14/05 TODD SHIPYARDS CORP WA 8.01 09/14/05 TODD SHIPYARDS CORP WA 8.01 09/15/05 TORVEC INC NY 3.02 09/15/05 TOWER BANCORP INC PA 8.01 09/15/05 TRACEGUARD TECHNOLOGIES, INC. 5.03,9.01 09/12/05 TRACKPOWER INC WY 2.03 09/09/05 AMEND TRANSOCEAN INC E9 7.01,9.01 09/15/05 TRI COUNTY FINANCIAL CORP /MD/ MD 2.01,9.01 09/14/05 TRIAD HOSPITALS INC DE 2.06,9.01 09/13/05 TUMBLEWEED COMMUNICATIONS CORP DE 1.01,9.01 08/24/05 TXU CORP /TX/ TX 1.01,8.01,9.01 09/10/05 UICI DE 5.02,8.01,9.01 09/15/05 ULTRATECH INC DE 7.01 08/25/05 UNIVERSAL CITY DEVELOPMENT PARTNERS L 5.02 09/13/05 Universal City Florida Holding Co. I FL 5.02 09/13/05 US AIRWAYS GROUP INC DE 8.01,9.01 09/02/05 USAA AUTO OWNER TRUST 2005-1 8.01,9.01 09/15/05 USAA AUTO OWNER TRUST 2005-2 8.01,9.01 09/15/05 uWink, Inc. UT 1.01,5.02 08/29/05 VERSAR INC DE 1.01 07/01/05 AMEND VERTICALNET INC PA 5.02 09/12/05 VIASPACE Inc. NV 4.01,9.01 09/07/05 VIRAGEN INC DE 1.01,2.03,8.01,9.01 09/15/05 Visualant, INC NV 5.02,9.01 09/13/05 VITRAN CORP INC 1.01 09/14/05 VITRIA TECHNOLOGY INC DE 1.01,9.01 09/09/05 VSUS TECHNOLOGIES INC DE 8.01,9.01 09/02/05 WEBEX COMMUNICATIONS INC 2.01,9.01 09/09/05 WESTERN GAS RESOURCES INC DE 8.01,9.01 09/15/05 WESTLAKE CHEMICAL CORP 1.01,9.01 09/09/05 WESTWOOD ONE INC /DE/ DE 1.01,9.01 09/13/05 WESTWOOD ONE INC /DE/ DE 5.02 08/03/05 AMEND WINDSORTECH INC DE 5.02 09/12/05 WINDSWEPT ENVIRONMENTAL GROUP INC DE 1.01,2.03,3.02,9.01 09/09/05 WORLD HEALTH ALTERNATIVES INC FL 1.01,2.04,8.01,9.01 09/15/05 XTEN NETWORKS, INC NV 5.03,9.01 09/15/05 XTREME COMPANIES INC NV 4.01,9.01 06/01/05 YADKIN VALLEY CO NC 4.02 09/08/05 YAMAHA MOTOR RECEIVABLES CORP DE 8.01 09/15/05 YOUNG BROADCASTING INC /DE/ DE 1.01 09/09/05