SEC NEWS DIGEST Issue 2004-184 September 23, 2004 COMMISSION ANNOUNCEMENTS COMMISSION SUSPENDS TRADING IN SECURITIES OF THE VILLAGE GREEN BOOKSTORE, INC. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS The Commission announced the temporary suspension, pursuant to Section 12(k) of the Securities Exchange Act of 1934 (Exchange Act), of trading of the securities The Village Green Bookstore, Inc. (VGBK), of Rochester, New York, at 9:30 a.m. EDT on Sept. 23, 2004, and terminating at 11:59 p.m. EDT on Oct. 6, 2004. The Commission temporarily suspended trading in the securities of The Village Green Bookstore, Inc. because there is a lack of current and accurate information concerning this issuer due to its failure to make periodic filings as required by Section 13(a) of the Exchange Act. The Commission cautions broker-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 company. Brokers and dealers should be alert to the fact that, pursuant to Rule 15c2-11 under the Exchange Act, at the termination of the trading suspension, no quotation may be entered relating to the securities of the subject company 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 Securities and Exchange Commission in Washington, D.C. at (202) 942-0772. 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) 824- 5460. (Rel. 34-50429; File No. 3-11679) COMMISSION MEETINGS ADDITIONAL CLOSED MEETING – WEDNESDAY, SEPT. 22, 2004 – 4:00 P.M. The subject matter of the additional closed meeting held on Wednesday, September 22, at 4:00 p.m. was: Regulatory matters regarding financial institutions. 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) 942-7070. ENFORCEMENT PROCEEDINGS REVOCATION OF REGISTRATION OF SECURITIES OF EAGLE BUILDING TECHNOLOGIES, INC. On September 22, the Commission revoked the registration of securities of Eagle Building Technologies, Inc. (Eagle), a Nevada corporation with offices in Miami, Florida, registered with the Commission pursuant to Section 12 of the Securities Exchange Act of 1934 (Exchange Act). In its Order revoking the registration of securities of Eagle registered with the Commission pursuant to Section 12 of the Exchange Act, the Commission found the following: that Eagle failed to file mandatory annual or quarterly reports for any fiscal period subsequent to its fiscal year ended Dec. 31, 2002; was 119 days delinquent in filing its annual report for the fiscal year ended Dec. 31, 2002; and was 55 days delinquent in filing its current report, filed Jan. 6, 2004, disclosing the resignation of its certifying accountants. Without admitting or denying the allegations in the Order Instituting Proceedings, Making Findings, and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934, Eagle consented to the entry of an order finding that it failed to comply with Section 13(a) of the Exchange Act and Rules 13a-1, 13a-11 and 13a-13 thereunder and revoking its registration of each class of its securities. 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 company. Further, brokers and dealers should be alert to the fact that Section 12(j) of the Exchange Act provides, in pertinent part, as follows: No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked pursuant to the preceding sentence. (Rel. 34-50421; File No. 3- 11673) COMMISSION BARS EDWARD STRAFACI FROM ASSOCIATION WITH ANY BROKER, DEALER, OR INVESTMENT ADVISER On September 22, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers Act of 1940, Making Findings and Imposing Remedial Sanctions (Order) against Edward J. Strafaci (Strafaci). The Order bars Strafaci from association with any broker, dealer, or investment adviser. Strafaci consented to the issuance of the Order without admitting or denying the findings in the Order. The Order finds that Strafaci was at all relevant times an executive vice-president and the Director of Fixed Income Money Management for Lipper & Company, L.P. (Lipper & Co.) and its affiliates, and the portfolio manager of four hedge funds managed by Lipper & Co. and its affiliates – Lipper Convertibles, L.P., (Convertibles); Lipper Convertibles Series II, L.P. (Series II); Lipper Offshore Convertibles, L.P. (Offshore); and Lipper Fixed Income Fund, L.P (together, the Funds). At all relevant times, Lipper & Co. was registered with the Commission as an investment adviser, Lipper & Co., Convertibles, Series II, and Offshore were registered with the Commission as broker-dealers and were members of the NASD, and Strafaci was a registered representative of those broker-dealers. The Order further finds that on Aug. 11, 2004, Strafaci pleaded guilty to one count of securities fraud in violation of Title 15, U.S. Code, Sections 78j(b) & 78ff, Title 17, Code of Federal Regulations, Section 240.10b-5, and Title 18, U.S. Code, Section 2 before the U.S. District Court for the Southern District of New York, in U.S. v. Edward Strafaci, 03 Crim. 1182. The count of the indictment to which Strafaci pleaded guilty alleged, inter alia, that, from in or about 1996 until in or about January 2002, Strafaci violated Section 10(b) of the Exchange Act and Rule 10b-5 thereunder by making, and causing Convertibles and Series II to make, materially false and misleading statements to investors and prospective investors about the way he valued the fund’s portfolio securities, the value of those securities, and the value and performance of the fund. On Oct. 29, 2003, the Commission instituted a civil injunctive action entitled SEC v. Edward J. Strafaci, 03 Civ. 8524 (S.D.N.Y.)(CSH) in the U.S. District Court for the Southern District of New York, based on substantially the same conduct as the conduct underlying the indictment. For further information, see Litigation Release No. 18432 (Oct. 29, 2003). (Rel. 34-50422; IA-2304; File No. 3- 11674) COMMISSION DECLARES DECISION DISMISSING PROCEEDINGS AS TO DOUGLAS POWELL, CHARLES ELLIOTT, III, AND RUSSELL TARBETT FINAL The decision of an administrative law judge dismissing proceedings with respect to Douglas W. Powell, Charles D. Elliott, III, and Russell S. Tarbett has become final. The law judge found that, among other things, Powell and Elliott did not violate a 1999 Commission order suspending them from association with a broker or dealer, concluding that neither Powell nor Elliott was in de facto control of or otherwise associated with Northstar Securities, Inc., a registered broker-dealer. In light of that conclusion, the law judge found that Tarbett, Northstar’s chief executive officer, did not aid and abet the alleged misconduct. (Rel. 34-50423; File No. 3-11086) SEC INSTITUTES RULE 102(e)(3) PROCEEDINGS AGAINST DANIEL LEZAK, FORMER CHAIRMAN, PRESIDENT AND CEO OF MADERA INTERNATIONAL, INC. On September 22, the Commission instituted administrative proceedings against Daniel S. Lezak, pursuant to Rule 102(e)(3) of the Commission’s Rule’s of Practice, which temporarily suspends Lezak from appearing or practicing before the Commission. If no petition is received from Lezak by the Commission within thirty days after service of the order instituting administrative proceedings, the suspension shall become permanent pursuant to Rule l02(e)(3)(ii). (Rel. 34-50424; AAE Rel. 2107; File No. 3-11675) JOSÉ ZOLLINO BARRED FROM SECURITIES INDUSTRY José P. Zollino, formerly of Texas, has been barred from the securities industry. The sanction was based on his felony conviction and injunction and was ordered in an administrative proceeding before an administrative law judge. Zollino was convicted of conspiracy to commit fraud and conspiracy to launder monetary instruments and permanently enjoined from committing further violations of the antifraud provisions of the securities laws. He is currently serving a 144-month prison term. The wrongdoing that underlies his conviction and injunction occurred from 1993 to 1999 through a Texas-based investment adviser, InverWorld, Inc. and broker- dealer, InverWorld Securities, Inc., over which Zollino had 100% control. Losses to investors exceeded $300 million. (Initial Decision No. 258; File No. 3-11536) COMMISSION INSTITUTES CEASE-AND-DESIST PROCEEDINGS AGAINST FORMER HAWAIIAN AIRLINES CEO FOR FAILING TO DISCLOSE ADVERSE FINANCIAL INFORMATION DURING TENDER OFFER On September 23, the Commission instituted cease-and-desist proceedings against John W. Adams, the former Chief Executive Officer of Hawaiian Airlines, Inc., and AIP LLC, an entity managed by Adams that held a controlling interest in Hawaiian Airlines. The Commission instituted proceedings against Adams and AIP for their role in Hawaiian’s failure to disclose important negative financial information to shareholders in a tender offer from which Adams and AIP each benefited. The Commission finds that during a June 2002 issuer tender offer in which Hawaiian repurchased $25 million in stock from its shareholders, Adams learned that the company’s financial condition had significantly deteriorated, but failed to disclose the information to minority shareholders who were deciding whether or not to tender their shares. Minority shareholders who, unlike Adams and AIP, declined to tender their shares, found the value of their stock significantly diminished when the negative financial information was made public. Within nine months after the tender offer, Hawaiian was in bankruptcy. While certain minority shareholders lost their opportunity to realize the benefits of the tender offer, Adams and AIP benefited by more than $17 million by selling their shares to Hawaiian in the tender offer. Adams and AIP have agreed to a settlement in which, among other things, they agree to repay nearly $2.5 million in profits from their sales of Hawaiian stock in the tender offer. In connection with the settlement, Adams and AIP neither admitted nor denied the Commission’s findings. The Commission finds that Hawaiian initiated the $25 million self-tender offer in June 2002, shortly after the company received $25 million in payments from the federal government to compensate air carriers for losses related to the attacks of Sept. 11, 2001. Materials provided to shareholders represented that the tender offer was a prudent use of the company’s resources, and that the company would remain solvent following completion of the tender offer. According to the Commission, however, Adams was aware that the company was experiencing a significant financial decline which was not disclosed to shareholders. Among other things, during the pendency of the tender offer Hawaiian revised its financial projections for 2002 from a $12 million operating profit to a $9.3 million operating loss. The Commission also finds that Adams and AIP tendered their shares and received over $17 million of the $25 million paid by Hawaiian for the stock. Had those Hawaiian shareholders who declined to tender their shares been informed that the continued solvency of the company was far less certain than initially represented, a proportionately smaller number of AIP’s and Adams’ shares would have been purchased by the company. Hence, AIP and Adams profited at the expense of non-tendering shareholders who were unaware of the company’s financial decline. The Commission’s Order finds that Adams and AIP caused Hawaiian’s violations of Section 13(e)(1) of the Securities Exchange Act of 1934 and Rule 13(e)-4(j)(2) thereunder, which require a public company conducting a self-tender offer to disclose promptly any material changes in the information provided to securities holders. Without admitting or denying the Commission’s findings, Adams and AIP consented to an order that they cease and desist from causing violations of these provisions, and agreed to pay a total of approximately $2.5 million in disgorgement and prejudgment interest. (Rel. 34-50427; File No. 3-11676) GENERAL ELECTRIC SETTLES SEC ACTION FOR DISCLOSURE FAILURES IN CONNECTION WITH ITS FORMER CEO’S BENEFITS UNDER HIS EMPLOYMENT AND RETIREMENT AGREEMENT On September 23, the Commission instituted settled enforcement proceedings against General Electric Company. The Commission charged that GE failed to fully describe the substantial benefits it had agreed to provide its former chairman and CEO John F. “Jack” Welch, Jr. under an “employment and post-retirement consulting agreement.” GE settled the proceedings by consenting to the entry of an Order that it cease and desist from violating the proxy solicitation and periodic reporting provisions of the federal securities laws. “Shareholders have a clear interest in knowing how public companies compensate their top executives," said Paul R. Berger, Associate Director of the SEC’s Division of Enforcement. "Compliance with SEC disclosure rules ensures that shareholders are provided a full and accurate understanding of senior executives’ compensation arrangements.” The Commission found that in proxy statements and annual reports filed with the Commission from 1997-2002, GE failed to fully and accurately describe the retirement benefits Welch was entitled to receive from the company. In December 1996, GE and Welch entered into an “employment and post-retirement consulting agreement” under which Welch agreed to continue as CEO until he was 65 and serve as a consultant thereafter. In the agreement, Welch received, as his principal form of compensation, lifetime access to the perquisites and benefits he had received as GE’s chairman and CEO. GE’s proxy statements only referred to Welch’s entitlement to “…continued lifetime access to Company facilities and services comparable to those that are currently made available to him by the Company,” but did not provide any other specific information about the “facilities and services” Welch would receive in retirement. The agreement itself, which was appended as an exhibit to GE’s 1996 annual report, stated that Welch was entitled to receive in retirement “continued access to Company facilities and services comparable to those provided to him prior to his retirement, including access to Company aircraft, cars, office, apartments, and financial planning services,” but did not provide further meaningful and complete disclosure of those “facilities and services.” Moreover, GE made no other disclosures in its SEC filings that allowed investors to understand the nature and scope of Welch’s retirement benefits—specifically, investors could not learn from GE’s previously filed proxy statements many of the most significant “facilities and services” Welch had been provided prior to his retirement, including personal use of GE-owned aircraft, personal use of chauffeured limousines and home security systems. The Commission further found that in the first year following Welch’s retirement in September 2001, Welch received approximately $2.5 million in benefits under the agreement, which included: (a) access to GE aircraft for unlimited personal use and for business travel; (b) exclusive use of a furnished New York City apartment that, according to GE, in 2003, had a rental value of approximately $50,000 a month and a resale value in excess of $11 million; (c) unrestricted access to a chauffeured limousine driven by professionals trained in security measures; (d) a leased Mercedes Benz; (e) office space in both New York City and in Connecticut; (f) the services of professional estate and tax advisors; (g) the services of a personal assistant; (h) communications systems and networks at Welch’s homes, including television, fax, phone and computer systems, with technical support; (i) bodyguard security for various speaking engagements, including a book tour to promote his autobiography Jack: Straight from the Gut; and (j) installation of a security system in one of Welch’s homes and continued maintenance of security systems GE previously installed in three of Welch’s other homes. The Commission concluded that GE’s inadequate disclosures violated Sections 13(a) and 14(a) of the Securities Exchange Act of 1934 and Rules 13a-1, 14a-3 and 14a-9 thereunder. Without admitting or denying the Commission’s findings, GE consented to the issuance of the Order, which orders GE to cease and desist from committing or causing any violations and any future violations of the foregoing statutory provisions and rules. (Rel. 34-50426; File No. 3-11677; Press Rel. 2004- 135) IN THE MATTER OF JOHN ISSELMANN, JR. On September 23, the Commission issued an Order Instituting Cease-and- Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against John E. Isselmann, Jr., the former General Counsel of Electro Scientific Industries, Inc. (ESI). The Order finds that Isselmann caused ESI to violate Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 12b-20 and 13a-13 thereunder by failing to provide important information to ESI’s Audit Committee, Board of Directors, and auditors regarding a significant accounting transaction that enabled ESI to report a profit rather than a loss for its quarter ended August 31, 2002. ESI’s former Chief Financial Officer (CFO) and Controller had fraudulently decided to eliminate vested retirement and severance benefits for ESI’s Asian employees in order to increase ESI’s bottom line by $1 million. Isselmann later received written legal advice that the law prohibited the unilateral elimination of the benefits. Despite having opportunities to provide the advice to ESI’s Audit Committee, Board of Directors, and auditors, Isselmann failed to do so. Isselmann’s failure allowed the CFO and Controller to hide an ongoing fraud. Moreover, while in possession of the written legal advice stating that the law prohibited the unilateral elimination of the benefits, Isselmann was involved in the review process for ESI’s quarterly report filed with the Commission describing the elimination of the benefits and the resulting impact on ESI’s income. Based on the above the Order directs Isselmann to cease and desist from causing any violations of Section 13(a) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. Isselmann consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rel. 34-50428; AAE Rel. 2108; File No. 3-11678) CIVIL ACTION AGAINST MOBILE BILLBOARDS OF AMERICA, INC., ET AL. The Commission announced that on September 21 it filed a complaint in the U.S. District Court for the Northern District of Georgia against Mobile Billboards of America, Inc. (Mobile Billboards), International Payphone Company (International Payphone) itself and doing business as Outdoor Media Industries (Outdoor Media), Reserve Guaranty Trust (Reserve Guaranty), Michael A. Lomas (Lomas) and Michael L. Young (Young). Mobile Billboards is a Delaware corporation with offices in Newbury, Ohio and Bridgeton, Missouri. International Payphone, a Delaware corporation, maintains its principal office in Norcross, Georgia. Outdoor Media is a division of International Payphone and has offices in Newbury, Ohio and Bridgeton, Missouri. Reserve Guaranty, a Delaware statutory trust, is located in Washington, DC. Lomas, who resides in Long Beach, California, is the Chairman of Mobile Billboards. Young is the president and a director of Mobile Billboards and resides in Bridgeton, Missouri. The complaint alleges that from 2001 through the present, defendants Lomas, Young, Mobile Billboards, Outdoor Media and Reserve Guaranty operated a Ponzi scheme involving the sale and leaseback of mobile billboards, selling more than $60.5 million of mobile billboard investments to more than 700 investors nationwide. The complaint charges the defendants with violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder and Lomas and Young with aiding and abetting violations of Section 15(a) of the Exchange Act,. The complaint seeks, among other relief, disgorgement of all ill-gotten gains with prejudgment interest, and the imposition of civil penalties against defendants. On the same day the complaint was filed, the defendants consented to orders permanently enjoining the defendants from future violations, freezing the assets of defendants, ordering accountings by Lomas and Young, and appointing a Receiver for the assets of Mobile Billboards, International Payphone, itself and doing business as Outdoor Media, and Reserve Guaranty. The Commission thanks the North Carolina Securities Division for its assistance in this matter. [SEC v. Mobile Billboards of America, Inc., International Payphone Company (itself and d/b/a Outdoor Media Industries), Reserve Guaranty Trust, Michael A. Lomas and Michael L. Young, Civil Action No. 1:04-CV-2763, NDGA] (LR-18893) SEC FILES SETTLED ACTION AGAINST STANLEY AWDISHO, MICHAEL KUNDRAT AND KRISTOPHER SMOLINSKI FOR ENGAGING IN MANIPULATIVE TRADING SCHEME On September 21, the Commission filed a settled market manipulation action in the U.S. District Court for the Northern District of Illinois against three individual day traders, Stanley Awdisho, Michael Kundrat, and Kristopher Smolinski. The Commission’s complaint alleges that approximately 75 times between September and December of 1999, Awdisho, Kundrat and Smolinski each manipulated the price of stock options by engaging in a scheme commonly referred to as “small lot baiting.” Small lot baiting or “spoofing” involves an order placed by a market participant with the intention of briefly triggering a market movement from which the participant or others may benefit by trading the opposite side of the original manipulative order. The complaint further alleges that to carry out the scheme, Awdisho, Kundrat and Smolinski placed limit orders for a small number of options contracts on one options exchange to artificially raise or lower that exchange’s quoted bid or offer. Awdisho, Kundrat and Smolinski then purchased or sold much larger opposite positions on other exchanges that matched the artificially raised or depressed price displayed at the first exchange. After their larger orders were executed, the Awdisho, Kundrat and Smolinski immediately sent an order to cancel the initial bait order. As a result of the scheme, the complaint alleges that Awdisho, Kundrat and Smolinski unfairly profited at least $25,000 by obtaining execution of their larger orders at more favorable prices than otherwise available in the market. Simultaneous with the filing of the Commission’s complaint, Awdisho, Kundrat and Smolinski consented, without admitting or denying the allegations of the Complaint, to permanent injunctions against future violations of Sections 9(a)(2) and 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, the antimanipulation and antifraud Sections of the Exchange Act. Awdisho and Kundrat also consented to the payment of a $10,000 civil penalty. Smolinski consented to the payment of a $20,000 civil penalty. [SEC v. Stanley Awdisho, Michael Kundrat and Kristopher Smolinski, Civil Action No. 04 C 6125, N.D. Ill.] (LR- 18894) INVESTMENT COMPANY ACT RELEASES DEREGISTRATIONS UNDER THE INVESTMENT COMPANY ACT Orders have been issued under Section 8(f) of the Investment Company Act declaring that each of the following has ceased to be an investment company: Eaton Vance Insured Minnesota Municipal Bond Fund (formerly Eaton Vance Insured Minnesota Municipal Bond Fund I) [File No. 811-21223] (Rel. IC – 26604 – September 22) Eaton Vance Insured Arizona Municipal Bond Fund (formerly Eaton Vance Insured Arizona Municipal Bond Fund I) [File No. 811-21228] (Rel. IC - 26605 - September 22) IQ Rising Interest Rate Fund Inc. [File No. 811-21592] (Rel. IC - 26606 - September 22) Eaton Vance Limited Duration Income Opportunity Fund [File No. 811-21393] (Rel. IC - 26607 - September 22) Eaton Vance Limited Duration Income Fund II [File No. 811-21406] (Rel. IC - 26608 - September 22) Eaton Vance Tax-Advantaged Dividend Growth Fund [File No. 811-21450] (Rel. IC – 26609 - September 22 J.P. Morgan Atlas Global Long/Short Equity Fund, L.L.C. [File No. 811-21305] (Rel. IC - 26610 - September 22) Corporate Investment Trust Fund [File No. 811-2321] (Rel. IC - 26611 - September 22) Prudential Unit Trust National Municipal Trust Discount Series [File No. 811-2568] (Rel. IC - 26612 - September 22) Prudential Unit Trusts [File No. 811-3952] (Rel. IC - 26613 - September 22)) Prudential Unit Trust Corporate High Yield Series [File No. 811-5573] (Rel. IC - 26614 - September 22) FBR Fund for Tax-Free Investors, Inc. [File No. 811-3720] (Rel. IC - 26615 - September 22) Alpha Analytics Investment Trust [File No. 811-9039] (Rel. IC – 26616 - September 22)) HOLDING COMPANY ACT RELEASES ALLEGHENY ENERGY, INC An order has been issued authorizing Allegheny Energy, Inc., a registered holding company, to issue up to 300,000 shares of common stock, $1.25 par value, under its Non-Employee Director Stock Plan. (Rel. 35-27892) 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-4 UNITED COMMUNITY BANKS INC, P O BOX 398, 59 HIGHWAY 515, BLAIRSVILLE, GA, 30512, 5818073041 - 0 ($12,581,127.00) Equity, (File 333-119171 - Sep. 22) (BR. 07) S-3 CIT GROUP INC, 1 CIT DRIVE, LIVINGSTON, NJ, 07039, 9737405000 - 15,000,000,000 ($15,000,000,000.00) Unallocated (Universal) Shelf, (File 333-119172 - Sep. 22) (BR. 07) S-1 CONOR MEDSYSTEMS INC, 1003 HAMILTON COURT, MENLO PARK, CA, 94025, (650) 614-4100 - 0 ($70,000,000.00) Equity, (File 333-119174 - Sep. 22) (BR. 36) S-8 SCORES HOLDING CO INC, 150 EAST 58TH STREET, SUITE, NEW YORK, NY, 10022, 212-421-8480 - 800,000 ($80,000.00) Equity, (File 333-119175 - Sep. 22) (BR. 05) S-3 APOGEE TECHNOLOGY INC, 129 MORGAN DRIVE, NORWOOD, MA, 02062, 7815519450 - 0 ($2,431,589.00) Equity, (File 333-119176 - Sep. 22) (BR. 36) F-3 LJ INTERNATIONAL INC, UNIT #12 12/F BLOCK A FOCAL INDUSTRIAL, CENTER 21 MAN LOK ST, HUNG HOM KOWLOON HON, K3, 00000, 0 ($5,236,072.00) Equity, (File 333-119177 - Sep. 22) (BR. 02) SB-2 Corporate Strategies Inc, 1770 ST JAMES PLACE, HOUSTON, TX, 77056, 7136212737 - 7,500,000 ($1,875,000.00) Equity, (File 333-119179 - Sep. 22) (BR. 07) S-8 COMMUNITY CENTRAL BANK CORP, P O BOX 7, MOUNT CLEMENS, MI, 48046-0007, 5867834500 - 105,000 ($1,257,375.00) Equity, (File 333-119180 - Sep. 22) (BR. 07) S-8 WEYERHAEUSER CO, 33663 WEYERHAEUSER WAY SOUTH, FEDERAL WAY, WA, 98003, 2539242345 - 0 ($7,312,230.00) Equity, (File 333-119184 - Sep. 22) (BR. 06) S-3 ACE SECURITIES CORP, 6525 MORRISON BLVD, SUITE 318, CHARLOTTE, NC, 28211, 7043650569 - 10,000,000,000 ($10,000,000,000.00) Asset-Backed Securities, (File 333-119185 - Sep. 22) (BR. 05) S-8 PAPERWEIGHT DEVELOPMENT CORP, 825 EAST WISCONSIN AVENUE, APPLETON, WI, 54912-0359, 9207349841 - 2,000,000 ($18,140,000.00) Equity, (File 333-119186 - Sep. 22) (BR. 04) S-8 IMAGE ENTERTAINMENT INC, 20525 NORDHOFF STREET, SUITE 200, CHATSWORTH, CA, 91311, 8184079100 - 0 ($3,800,000.00) Equity, (File 333-119187 - Sep. 22) (BR. 05) S-8 EWORLDMEDIA HOLDINGS INC, 610 NEWPORT CENTER DRIVE, SUITE 210, NEWPORT BEACH, CA, 92660, 949-718-0999 - 38,000,000 ($171,000.00) Equity, (File 333-119188 - Sep. 22) (BR. 08) S-8 VERITY INC \DE\, 894 ROSS AVE, SUNNYVALE, CA, 94089, 4085411500 - 2,000,000 ($25,820,000.00) Equity, (File 333-119189 - Sep. 22) (BR. 03) S-3 IDT CORP, 520 BROAD ST, NEWARK, NJ, 07102, 973 438 1000 - 205,924 ($3,257,717.68) Equity, (File 333-119190 - Sep. 22) (BR. 37) S-8 NEWTEK BUSINESS SERVICES INC, 100 QUENTIN ROOSEVELT BLVD., GARDEN CITY, NY, 11530, 5163902260 - 0 ($4,329,967.00) Equity, (File 333-119191 - Sep. 22) (BR. 07) S-4 BROOKLINE BANCORP INC, 160 WASHINGTON STREET, BROOKLINE, MA, 02147, 6177303500 - 0 ($68,279,131.00) Equity, (File 333-119192 - Sep. 22) (BR. 07) S-3 CAPSTEAD MORTGAGE CORP, 8401 NORTH CENTRAL EXPRESSWAY, STE 800, DALLAS, TX, 75225, 2148742323 - 0 ($24,062,000.00) Equity, (File 333-119193 - Sep. 22) (BR. 08) S-4 BELDEN & BLAKE CORP /OH/, 5200 STONEHAM RD, P O BOX 2500, NORTH CANTON, OH, 44720, 3304991660 - 192,500,000 ($192,500,000.00) Non-Convertible Debt, (File 333-119194 - Sep. 22) (BR. 04) S-3 IMMTECH INTERNATIONAL INC, 150 FAIRWAY DRIVE, SUITE 150, VERNON HILLS, IL, 60061, (847) 573-0033 - 755,540 ($7,071,854.00) Equity, (File 333-119197 - Sep. 22) (BR. 01) S-3 APOLLO GOLD CORP, 172 KING STREET EAST, 3RD FLOOR, TORONTO ONTARIO CANA, A6, 0 ($100,000,000.00) Equity, (File 333-119198 - Sep. 22) (BR. 04) 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 ------------------------------------------------------------------------------------------------ 5 G WIRELESS COMMUNICATIONS INC NV 5.03,9.01 09/16/04 AAR CORP DE 2.02,9.01 09/22/04 AIR PRODUCTS & CHEMICALS INC /DE/ DE 5.02 09/16/04 AKORN INC LA 7.01,9.01 09/22/04 ALPHA TECHNOLOGIES GROUP INC DE 2.02,9.01 09/21/04 AMERICA FIRST APARTMENT INVESTORS INC MD 4.01 09/22/04 AMERICA FIRST TAX EXEMPT INVESTORS LP DE 4.01 09/22/04 AMERICAN AIRLINES INC DE 8.01 09/22/04 AMERICAN SCIENCE & ENGINEERING INC MA 1.01,9.01 09/21/04 AMERICAN STATES WATER CO CA 8.01,9.01 09/21/04 AMERICAN VANGUARD CORP DE 8.01,9.01 09/20/04 AMR CORP DE 8.01 09/22/03 ANALOGIC CORP MA 2.02 09/22/04 APPLIED FILMS CORP CO 7.01,9.01 09/22/04 APROPOS TECHNOLOGY INC 1.01 09/20/04 ARAMARK CORP/DE DE 5.02,5.03,9.01 09/21/04 ARCH CAPITAL GROUP LTD DE 1.01,2.03,9.01 09/16/04 ASHFORD HOSPITALITY TRUST INC MD 8.01,9.01 09/15/04 AMEND ASSET BACKED FUNDING CORP DE 8.01,9.01 09/21/04 ATLANTIC TELE NETWORK INC /DE DE 8.01,9.01 09/21/04 ATWOOD OCEANICS INC TX 8.01,9.01 09/22/04 AVADO BRANDS INC GA 2.02,9.01 09/22/04 AVENUE GROUP INC DE 1.01,9.01 09/10/04 BALCHEM CORP MD 1.01,9.01 09/16/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 09/21/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 09/21/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 09/21/04 Banc of America Funding Corp. Mortgag DE 8.01,9.01 09/20/04 Banc of America Funding Corp. Mortgag DE 8.01,9.01 09/20/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 09/20/04 BEAR STEARNS COMPANIES INC DE 8.01,9.01 09/22/04 BED BATH & BEYOND INC NY 2.02,9.01 09/22/04 BELL MICROPRODUCTS INC CA 1.01,2.03,9.01 09/13/04 BERKLEY W R CORP DE 8.01,9.01 09/21/04 BFC FINANCIAL CORP FL 7.01 09/22/04 BIOANALYTICAL SYSTEMS INC IN 1.02,7.01,9.01 09/17/04 BIOGEN IDEC INC DE 8.01 08/03/04 BLACKBAUD INC 7.01,9.01 09/22/04 BOISE CASCADE CORP DE 3.03,9.01 09/16/04 BRIDGE TECHNOLOGY INC NV 4.01 09/21/04 BWAY CORP DE 9.01 07/07/04 AMEND CALIFORNIA PIZZA KITCHEN INC CA 8.01,9.01 09/22/04 CAMERA PLATFORMS INTERNATIONAL INC DE 5.02 09/21/04 CANADA SOUTHERN PETROLEUM LTD A5 5.02,9.01 09/20/04 CANCERVAX CORP DE 7.01,9.01 09/22/04 CARMIKE CINEMAS INC DE 2.02,7.01,9.01 09/21/03 CELLSTAR CORP DE 2.02,2.05,9.01 09/20/04 CHINA ENERGY SAVINGS TECHNOLOGY, INC. NV 5.02,9.01 09/16/04 CHINA FUND INC MD 9.01 08/01/04 CHIQUITA BRANDS INTERNATIONAL INC NJ 8.01,9.01 09/22/04 CHORDIANT SOFTWARE INC DE 5.02 09/22/04 CHS INC MN 1.01,9.01 09/21/04 Citigroup Commercial Mortgage Trust 2 DE 9.01 09/17/04 CITIZENS COMMUNICATIONS CO DE 1.01,5.02,8.01,9.01 09/21/04 CLARUS CORP DE 3.01,9.01 09/20/04 CLECO CORP LA 8.01,9.01 09/01/04 AMEND COACH INC MD 8.01,9.01 09/20/04 COGNOS INC CA 2.02 09/22/04 COINSTAR INC DE 7.01 09/22/04 COLONY BANKCORP INC GA 7.01,9.01 09/22/04 COMMERCEFIRST BANCORP INC MD 2.06 09/16/04 COMMERCIAL NATIONAL FINANCIAL CORP /P PA 5.03 09/22/04 COMMERCIAL NATIONAL FINANCIAL CORP /P PA 8.01 09/22/04 COMMUNITY HEALTH SYSTEMS INC DE 2.03,9.01 09/21/04 COMPUTER ASSOCIATES INTERNATIONAL INC DE 1.01,9.01 09/22/04 COMPUTER ASSOCIATES INTERNATIONAL INC DE 8.01 04/26/04 AMEND COMTECH TELECOMMUNICATIONS CORP /DE/ DE 2.02,9.01 09/22/04 CONAGRA FOODS INC /DE/ DE 2.02 09/22/04 CONCORDE CAREER COLLEGES INC DE 7.01,9.01 09/22/04 CONNECTICUT LIGHT & POWER CO CT 8.01,9.01 09/17/04 CONOCOPHILLIPS DE 1.01,1.02,9.01 09/22/04 CONTINENTAL RESOURCES INC OK 4.01 09/22/04 COPYTELE INC DE 1.01 09/17/04 COPYTELE INC DE 8.01,9.01 09/22/04 CORPORATE OFFICE PROPERTIES TRUST MD 8.01,9.01 04/15/04 COUGAR HOLDINGS INC NV 8.01 09/20/04 COUSINS PROPERTIES INC GA 2.01 09/20/04 CSFB MORT SEC CORP COMM MORT PAS THR DE 8.01,9.01 09/17/04 CWABS INC DE 8.01,9.01 09/20/04 DANKA BUSINESS SYSTEMS PLC 1.01,9.01 09/22/04 DARDEN RESTAURANTS INC FL 2.02,9.01 09/22/04 DELPHI CORP DE 8.01,9.01 09/21/04 DENNYS CORP DE 1.01,2.03,3.03,7.01,9.01 09/21/04 DIEDRICH COFFEE INC CA 2.02 09/22/04 DITECH COMMUNICATIONS CORP DE 1.01,9.01 09/17/04 DOUBLECLICK INC DE 8.01,9.01 09/22/04 DOV PHARMACEUTICAL INC DE 8.01,9.01 08/09/04 DRESS BARN INC CT 2.02,9.01 09/22/04 DYNEGY INC /IL/ IL 2.02,2.06,4.02,9.01 09/21/04 EAGLE FAMILY FOODS INC DE 1.01,4.02,9.01 09/20/04 EAGLE SUPPLY GROUP INC DE 5.01,9.01 09/22/04 EAST KANSAS AGRI ENERGY LLC KS 3.03,5.03 09/22/04 ECHOSTAR COMMUNICATIONS CORP NV 8.01,9.01 09/21/04 ENERGAS RESOURCES INC DE 3.02,9.01 09/20/04 ENPATH MEDICAL INC MN 8.01,9.01 09/21/04 ENZON PHARMACEUTICALS INC DE 5.05 09/16/04 EQUITY INNS INC TN 2.01,9.01 01/05/03 EQUITY ONE INC MD 3.02 09/22/04 ESB FINANCIAL CORP PA 8.01,9.01 09/22/04 EVERTRUST FINANCIAL GROUP INC WA 8.01,9.01 09/21/04 FEDERAL NATIONAL MORTGAGE ASSOCIATION 8.01 09/22/04 FEDEX CORP DE 2.02,9.01 09/22/04 FERRO CORP OH 7.01 09/21/04 FIDELITY BANKSHARES INC DE 2.01,9.01 09/21/04 FIRST HORIZON ABS NOTES SERIES 2004-H TN 8.01 09/22/04 First Horizon ABS Notes Series 2004-H DE 8.01 09/22/04 FIRST UNION COMM MORT TRUST COMM MOR NY 8.01,9.01 09/17/04 FIRSTFED FINANCIAL CORP DE 7.01,9.01 08/31/04 FLOW INTERNATIONAL CORP WA 8.01,9.01 09/22/04 FOREST OIL CORP NY 5.03,9.01 09/20/04 FOUNDATION CAPITAL RESOURCES INC GA 5.02 09/17/04 FRONTIER OIL CORP /NEW/ WY 7.01,9.01 09/21/04 FULLER H B CO MN 2.02,9.01 09/21/04 FX ENERGY INC NV 7.01,9.01 09/22/04 GE Capital Credit Card Master Note Tr DE 8.01,9.01 09/22/04 GENITOPE CORP DE 8.01 09/14/04 GERBER SCIENTIFIC INC CT 7.01 09/22/04 GLOBAL ENVIRONMENTAL ENERGY COPORATIO C5 8.01,9.01 09/20/04 GLOBAL LINKS CORP NV 3.02 08/31/04 AMEND GLOBAL PAYMENTS INC GA 2.02,9.01 09/22/04 GOLDMAN SACHS ASSET BACKED SECURITIES 8.01,9.01 08/25/04 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 05/19/00 GROUP 1 AUTOMOTIVE INC DE 7.01,9.01 09/21/04 GS AUTO LOAN TRUST 2004-1 8.01,9.01 08/25/04 GS MORT SEC CORP II COMMERCIAL MORT P DE 8.01,9.01 09/10/04 GULF POWER CO ME 8.01,9.01 09/13/04 HANCOCK FABRICS INC DE 5.02,9.01 09/21/04 HEILIG MEYERS CO VA 8.01,9.01 09/22/04 HERITAGE OAKS BANCORP CA 8.01 09/22/04 HERSHA HOSPITALITY TRUST MD 8.01,9.01 09/20/04 HOUSTON EXPLORATION CO DE 1.01,8.01,9.01 09/17/04 HUMANA TRANS SERVICES HOLDING CORP DE 7.01,9.01 07/30/04 AMEND HUMATECH INC IL 3.02 09/16/04 IBERIABANK CORP LA 1.01,2.03,8.01,9.01 09/20/04 ICG COMMUNICATIONS INC /DE/ DE 8.01,9.01 09/15/04 ICON HEALTH & FITNESS INC DE 2.05 05/31/04 IMMERSION CORP DE 8.01,9.01 09/21/04 IMPROVENET INC DE 2.03 09/16/04 INCOME OPPORTUNITY REALTY INVESTORS I NV 5.02 09/16/04 INDYMAC ABS INC DE 8.01,9.01 09/20/04 INDYMAC ABS INC DE 8.01,9.01 09/20/04 INNKEEPERS USA TRUST/FL MD 5.02 09/22/04 INSIGNIA SYSTEMS INC/MN MN 2.03,9.01 09/16/04 INTERDIGITAL COMMUNICATIONS CORP PA 8.01 09/22/04 INTERMAGNETICS GENERAL CORP NY 2.02,9.01 09/22/04 INTERWAVE COMMUNICATIONS INTERNATIONA 1.01 09/22/04 IRWIN FINANCIAL CORP IN 8.01 09/22/04 IWT TESORO CORP NV 8.01 09/18/04 J JILL GROUP INC DE 1.01,5.02,9.01 09/17/04 JSCE INC DE 8.01,9.01 09/21/04 K FED BANCORP 4.01,9.01 09/16/04 KEMET CORP DE 1.01,9.01 09/22/04 KENNAMETAL INC PA 5.02 09/22/04 KERR MCGEE CORP /DE DE 7.01,9.01 09/22/04 LA JOLLA PHARMACEUTICAL CO DE 8.01,9.01 09/22/04 LANGER INC NY 1.01,9.01 09/22/04 LB-UBS Commercial Mortgage Trust 2004 9.01 09/17/04 LEHMAN ABS CORP DE 8.01,9.01 09/22/04 LENNAR CORP /NEW/ DE 2.02,9.01 09/20/04 LITHIA MOTORS INC OR 7.01,9.01 09/21/04 Long Beach Mortgage Loan Trust 2004-4 DE 2.01,9.01 09/08/04 LSB INDUSTRIES INC DE 1.02,2.03 09/20/04 MADISON RIVER CAPITAL LLC DE 8.01,9.01 09/21/04 MAGNA ENTERTAINMENT CORP DE 5.02 09/16/04 MAJESCO HOLDINGS INC DE 8.01,9.01 09/22/04 MATRITECH INC/DE/ DE 8.01,9.01 09/22/04 McCormick & Schmicks Seafood Restaura 2.02,9.01 09/22/04 MEDICAL STAFFING NETWORK HOLDINGS INC DE 7.01,9.01 09/21/04 MERCANTILE BANK CORP MI 1.01,2.03,9.01 09/16/04 MERIX CORP OR 2.02,9.01 09/22/04 MICHAEL FOODS INC/NEW DE 1.01,9.01 09/17/04 MID-STATE BANCSHARES CA 8.01,9.01 09/21/04 MIM CORP DE 5.02 09/22/04 MORGAN STAN DEAN WIT CAP COM MORT PS DE 8.01,9.01 09/13/04 MORGAN STANLEY DE 2.02,9.01 09/22/04 Morgan Stanley Auto Loan Trust 2004-H DE 8.01,9.01 08/25/04 MORGAN STANLEY AUTO LOAN TRUST 2004-H 8.01,9.01 08/25/04 Morgan Stanley Capital I Trust Series DE 8.01,9.01 09/13/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 09/22/04 MPHASE TECHNOLOGIES INC NJ 8.01 09/22/04 MTM Technologies, Inc. NY 1.01,2.01,3.02,8.01,9.01 09/16/04 MULTI LINK TELECOMMUNICATIONS INC CO 4.01 09/14/04 NATUS MEDICAL INC DE 8.01,9.01 09/21/04 NDCHEALTH CORP DE 5.02,9.01 09/22/04 NEW HORIZONS WORLDWIDE INC DE 7.01,9.01 09/22/04 NEW YORK HEALTH CARE INC NY 1.01 09/14/04 NIKE INC OR 2.02,9.01 09/20/04 NIKE INC OR 5.02,5.03 09/20/04 Nissan Auto Receivables 2004-C Owner DE 8.01,9.01 09/16/04 NORTH COUNTRY FINANCIAL CORP MI 7.01 09/16/04 NUTRITION 21 INC NY 2.02 09/21/04 OHANA ENTERPRISES DE 1.01 09/17/04 OLD SECOND BANCORP INC DE 8.01 09/21/04 OPTA CORP DE 7.01 09/22/04 ORAGENICS INC FL 7.01,9.01 09/22/04 Origen Residential Securities, Inc. DE 8.01,9.01 09/20/04 PACIFIC SANDS INC NV 4.01,9.01 09/14/04 AMEND PACIFIC SUNWEAR OF CALIFORNIA INC CA 5.02,9.01 09/20/04 PAIN THERAPEUTICS INC DE 7.01,8.01,9.01 09/21/04 PANTRY INC DE 8.01 09/22/04 PARALLEL PETROLEUM CORP DE 1.01 09/16/04 PARALLEL PETROLEUM CORP DE 1.01,9.01 09/16/04 Park Place Securities, Inc., Asset-Ba DE 8.01,9.01 09/02/04 Park Place Securities, Inc., Asset-Ba DE 2.01,9.01 09/02/04 PARTY CITY CORP DE 7.01,9.01 09/21/04 PAXAR CORP NY 1.01 09/20/04 PENN OCTANE CORP DE 1.01 09/16/04 PENN TRAFFIC CO DE 8.01,9.01 09/22/04 PENWEST PHARMACEUTICALS CO WA 8.01 09/20/04 PERMIAN BASIN ROYALTY TRUST TX 2.02,9.01 09/20/04 PHANTOM FIBER CORP DE 2.01,5.02,9.01 09/01/04 PHARMION CORP 2.02,9.01 09/22/04 PHOTONIC PRODUCTS GROUP INC NJ 7.01 09/22/04 PIPER JAFFRAY COMPANIES 7.01,9.01 09/22/04 PLAINS EXPLORATION & PRODUCTION CO DE 8.01,9.01 09/21/04 PLEXUS CORP WI 2.05,2.06,7.01 09/17/04 POINT THERAPEUTICS INC DE 8.01,9.01 09/21/04 PRESIDENT CASINOS INC DE 1.01,9.01 09/16/04 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/17/04 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/17/04 PROTECTION ONE INC DE 1.01,9.01 09/20/04 PRUDENTIAL FINANCIAL INC NJ 7.01,9.01 09/22/04 PTEK HOLDINGS INC GA 7.01,9.01 09/22/04 PUBLIC SERVICE CO OF NEW MEXICO NM 7.01 08/31/04 QUALITY DISTRIBUTION INC FL 8.01,9.01 09/22/04 RAG SHOPS INC DE 8.01,9.01 09/13/04 AMEND RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 09/22/04 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 09/15/04 RESIDENTIAL FUNDING MORTGAGE SECURITI DE 8.01,9.01 09/21/04 RETRACTABLE TECHNOLOGIES INC TX 5.02 09/17/04 ROCHESTER MEDICAL CORPORATION MN 7.01,8.01 09/21/04 ROO GROUP INC DE 2.01,9.01 09/15/04 SALMON EXPRESS INC NV 4.01 09/17/04 SAXON ASSET SECURITIES CO VA 8.01 09/22/04 SEACOAST BANKING CORP OF FLORIDA FL 4.01,9.01 09/22/04 SEPRACOR INC /DE/ DE 1.01,3.02,9.01 09/16/04 SEQUOIA RESIDENTIAL FUNDING INC 8.01 09/14/04 SHUFFLE MASTER INC MN 1.01,5.02,9.01 09/20/04 SIMULATIONS PLUS INC 4.01 09/22/04 SINOFRESH HEALTHCARE INC FL 7.01,8.01 09/22/04 SMITH & WESSON HOLDING CORP NV 7.01,9.01 09/20/04 AMEND SMURFIT STONE CONTAINER CORP DE 2.02,9.01 09/21/04 SOUTHWEST GAS CORP CA 1.01 09/21/04 SOUTHWESTERN ENERGY CO AR 2.02,7.01 09/22/04 SOUTHWESTERN ENERGY CO AR 7.01 09/22/04 SPORTS RESORTS INTERNATIONAL INC MI 8.01,9.01 09/20/04 ST JOHN KNITS INTERNATIONAL INC DE 1.01,5.02,9.01 09/16/04 STANDARD MICROSYSTEMS CORP DE 2.02,9.01 09/20/04 STONE CONTAINER CORP DE 8.01,9.01 09/21/04 STRATEX NETWORKS INC DE 8.01,9.01 09/21/04 STRUCTURED ASSET SEC CORP II LB UBS C 9.01 09/17/04 STRUCTURED ASSET SEC CORP II LB-UBS C 8.01,9.01 09/17/04 STRUCTURED ASSET SEC CORP LB-UBS COMM 8.01,9.01 09/17/04 SUNNINGDALE, INC. DE 1.01,9.01 09/22/04 SUNOCO INC PA 8.01,9.01 09/22/04 SUNOCO INC PA 1.01 09/20/04 SURGICARE INC/DE DE 3.02 09/20/04 SYMS CORP NJ 2.02,9.01 09/22/04 SYNPLICITY INC CA 1.01,5.02,9.01 09/20/04 TARGET RECEIVABLES CORP MN 8.01,9.01 09/22/04 TARRAGON CORP NV 3.02,7.01,9.01 09/16/04 TBC CORP DE 8.01,9.01 09/22/04 TEAM INC TX 8.01,9.01 09/15/04 TECO ENERGY INC FL 8.01 09/21/04 TEJON RANCH CO DE 8.01 09/22/04 TELEFLEX INC DE 2.01,9.01 07/06/04 AMEND THOMAS & BETTS CORP TN 1.01,9.01 09/17/04 TOWN SPORTS INTERNATIONAL INC NY 1.01,9.01 09/21/04 TRC COMPANIES INC /DE/ DE 5.02 09/21/04 TRM CORP OR 1.01,9.01 09/20/04 UNITEDGLOBALCOM INC DE 8.01,9.01 09/22/04 VALASSIS COMMUNICATIONS INC DE 8.01 09/21/04 VENDINGDATA CORP NV 7.01,9.01 09/21/04 VIACOM INC DE 8.01,9.01 09/20/04 VIE FINANCIAL GROUP INC DE 1.01,9.01 09/21/04 VISTA GOLD CORP 8.01,9.01 09/21/04 VITAL LIVING INC AZ 7.01 09/21/04 W R GRACE & CO DE 1.01 09/20/04 Wachovia Bank Commercial Mortgage Tru NC 9.01 09/17/04 Wachovia Bank Commercial Mortgage Tru NC 1.01,2.01,8.01,9.01 08/30/04 Wachovia Bank Commercial Mortgage Tru NC 9.01 09/17/04 WACHOVIA COMM MORT SEC INC COM MORT P NC 8.01,9.01 09/17/04 WACHOVIA COMM MORT SEC INC PASS THR C NC 9.01 09/17/04 WACHOVIA COMMERCIAL MORT PASS THR CER NC 8.01,9.01 09/17/04 Wachovia Commercial Mort Pass Thr Cer NC 8.01,9.01 09/17/04 WACHOVIA COMMERCIAL MORT PASS THRU CE NC 8.01,9.01 09/15/04 WACHOVIA COMMERCIAL MORT PASS THRU CE NC 8.01,9.01 09/15/04 WACHOVIA COMMERCIAL MORT SEC INC PAS NC 8.01,9.01 09/15/04 WACHOVIA COMMERCIAL MORT SEC INC COM NC 8.01,9.01 09/15/04 WACHOVIA COMMERCIAL MORT SEC INC COM NC 8.01,9.01 09/17/04 WACHOVIA COMMERCIAL MORTGAGE SECURITI NC 9.01 09/20/04 WATER CHEF INC DE 8.01,9.01 09/22/04 WCA WASTE CORP 8.01,9.01 09/20/04 WCI COMMUNITIES INC 8.01 09/21/04 WELLS GARDNER ELECTRONICS CORP IL 1.01,9.01 09/21/04 WELLS REAL ESTATE INVESTMENT TRUST II MD 2.01,2.03,9.01 09/20/04 WENDYS INTERNATIONAL INC OH 7.01,9.01 09/21/04 WESTSIDE ENERGY CORP NV 1.01 09/16/04 WHEELING ISLAND GAMING INC DE 8.01,9.01 09/16/04 WILLIAM LYON HOMES DE 1.01,2.03,9.01 09/16/04 WINDSORTECH INC DE 5.03 09/17/04 WORLD ACCESS INC /NEW/ DE 1.03,9.01 09/21/04 WORLD AIRWAYS INC /DE/ DE 7.01,9.01 09/22/04 WORLD FINANCIAL NETWORK CREDIT CARD M NY 8.01,9.01 09/22/04 WORTHINGTON INDUSTRIES INC OH 7.01,9.01 09/20/04 WORTHINGTON INDUSTRIES INC OH 2.02,9.01 09/22/04 WYNDHAM INTERNATIONAL INC DE 8.01,9.01 09/22/04 XL CAPITAL LTD 1.01,9.01 09/22/04