SEC NEWS DIGEST Issue 2005-184 September 23, 2005 COMMISSION ANNOUNCEMENTS STATEMENTS REGARDING ANNOUNCEMENT BY PCAOB CHAIRMAN WILLIAM MCDONOUGH OF HIS INTENTION TO RESIGN On September 23, Christopher Cox, Chairman of the Securities and Exchange Commission, and Donald Nicolaisen, SEC Chief Accountant, issued the following statements upon the announcement by William J. McDonough that he intends to resign as Chairman of the Public Company Accounting Oversight Board: Chairman Cox stated, “Bill McDonough has done an outstanding job as the Chairman of the PCAOB. His experience at the Federal Reserve Bank of New York during some turbulent years amply prepared him for the pathbreaking work that he took on in June 2003. He has provided superb leadership at a critical time to our nation’s investors, capital markets, and public companies, as well as the accounting firms that audit them. “It has been an exceptional opportunity to work closely with Bill McDonough in recent months as together we have worked to implement the auditing and inspection process that recently was mandated by Congress. I am especially grateful that he has agreed to remain at the PCAOB long enough to permit a thorough search for a worthy successor. For years to come, we will continue to build on his work for investors and for all who benefit from healthy capital markets." Donald Nicolaisen, the Commission’s Chief Accountant, said, “It has been an honor to work with Chairman McDonough over the past two years on matters of extreme importance not only to auditors but also to the integrity of our securities markets. The credibility that investors place in companies’ financial statements depends in large part on the work, ethics and independence of the men and women who perform a critical examination of those statements during the audit process. When Chairman McDonough took office investor confidence in that audit process was at its low ebb and he has led the efforts to establish a regulatory system that assures investors that auditors place investors’ interests above all other interests or concerns.” (Press Rel. 2005-135) RULES AND RELATED MATTERS SEC PROPOSES REVISIONS TO ACCELERATED FILER DEFINITION AND ACCELERATED DEADLINES FOR FILING PERIODIC REPORTS The Commission is proposing amendments to the periodic report filing deadlines and the Exchange Act Rule 12b-2 definition of an accelerated filer. The proposals would create a new category of companies called “large accelerated filers,” adjust the definition of “accelerated filers,” cause large accelerated filers to become subject to a 60-day Form 10-K annual report deadline and a 40-day Form 10-Q quarterly report deadline next year and in subsequent years, maintain the current 75-day Form 10-K annual report deadline and 40-day Form 10-Q quarterly report deadline for accelerated filers next year and in subsequent years, and amend the definition of accelerated filer to ease restrictions on the process for exiting accelerated filer status. Comments should be received on or before 30 days after publication in the Federal Register. (Rels. 33-8617; 34-52491; S7-08-05) EXTENSION OF COMPLIANCE DATE OF INTERNAL CONTROL REPORTING REQUIREMENTS FOR COMPANIES THAT ARE NOT ACCELERATED FILERS The Commission has approved a one year extension of the compliance dates regarding its internal control reporting requirements rules for companies that are not accelerated filers. The amendments require a public company subject to the reporting requirements under the Securities Exchange Act of 1934 to include in its annual report a report by management on the effectiveness of the company's internal control over financial reporting and an accompanying auditor’s report. Under the new compliance schedule, a company that is not an accelerated filer, including a foreign private issuer that is not an accelerated filer, will begin to be required to comply with the Section 404 requirements for its first fiscal year ending on or after July 15, 2007. A foreign private issuer that is an accelerated filer and that files its annual reports on Form 20-F or Form 40-F, must begin to comply with the internal control over financial reporting and related requirements in the annual report for its first fiscal year ending on or after July 15, 2006. The Commission also is soliciting public comment on several questions about the application of the internal control reporting requirements, including questions regarding the amount of time and expense that companies that are not accelerated filers have incurred to date to prepare for compliance with the internal control reporting requirements. Comments should be received by the Commission within 30 days of their publication in the Federal Register. Please refer to Release No. 33- 8618 for more detailed information. (Rels. 33-8618; 34-52492; File Nos. S7-40-02; S7-06-03) ADOPTION OF UPDATED EDGAR FILER MANUAL The Securities and Exchange Commission is adopting revisions to the Electronic Data Gathering, Analysis, and Retrieval System (EDGAR) Filer Manual to reflect changes made to improve, reorganize and restructure the EDGAR Filer Manual Volumes I - III to make it easier for filers, and those wishing to apply for EDGAR access codes, to locate the information that they need to apply for EDGAR access, maintain company information and submit a filing. The EDGAR Filer Manual has also been rearranged to eliminate information that was repeated between the different volumes and to be more aligned with the logical functions performed by EDGAR filers. With this reorganization, no changes have been made to the filing process. The reorganization of the Filer Manual introduces three new volumes that replace the previous volumes. The new volumes are entitled “EDGAR Filer Manual (Volume I) General Information”, “EDGAR Filer Manual (Volume II) EDGAR Filing,” and “EDGAR Filer Manual (Volume III) N-SAR Supplement”. The revised manual will be incorporated by reference into the Code of Federal Regulations and will be effective 14 days after publication in the Federal Register. ENFORCEMENT PROCEEDINGS IN THE MATTER OF STATE STREET RESEARCH & MANAGEMENT COMPANY On September 23, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings, and Imposing Remedial Sanctions and a Cease-And-Desist Order Pursuant to Sections 203(e) and 203(k) of the Investment Advisers Act of 1940. The Order finds that, during the period April 2002 through April 2003, State Street Research & Management Company (SSRM) improperly transferred $156,128 in redemption fees it collected in connection with short-term trading in the State Street Research International Equity Fund (the Fund) to its affiliated distributor instead of paying such fees to the Fund as required by the Fund's prospectus. SSRM transferred the redemption fees to its affiliated distributor because, as SSRM knew or should have known, SSRM utilized a computer system that inaccurately treated the redemption fees as contingent deferred sales charges. By this conduct, the Order finds that SSRM willfully violated Section 206(2) of the Advisers Act. Based on the above, the Order requires that SSRM cease and desist from committing or causing any violations and any future violations of Section 206(2) of the Advisers Act; censures SSRM; and requires SSRM to pay a civil penalty in the amount of $300,000. SSRM consented to the issuance of the Order without admitting or denying any of the Order's findings. (Rel. IA-2435; File No. 3-12056) COMMISSION BARS VICTOR LESSINGER FROM ASSOCIATION IN A SUPERVISORY CAPACITY WITH ANY BROKER OR DEALER WITH THE RIGHT TO REAPPLY FOR ASSOCIATION AFTER 2 YEARS On September 23, the Commission issued an administrative order barring Victor Lessinger from association in a supervisory capacity with any broker or dealer pursuant to Section 15(b) of the Securities Exchange Act of 1934, with the right to reapply for association after two years. The Commission’s order was based upon the entry of a final judgment, dated Sept. 7, 2005, by the Honorable James I. Cohn of the U.S. District Court for the Southern District of Florida, which among other things enjoined Lessinger from future violations of the antifraud provisions of the federal securities laws and the failure to supervise provisions of NASD Inc. See LR-19390 (Sept. 23, 2005). The Commission’s complaint in that case alleged that in March 1999, Lessinger opened Preferred’s Pompano Beach branch office and -- despite Preferred’s prohibition against soliciting transactions in penny stocks -- approved the Pompano Beach branch office’s request to solicit transactions in the securities of Orex Gold Mines Corporation. The complaint alleged that Preferred’s Pompano Beach branch office operated as a classic boiler room with no meaningful supervision or controls imposed by Lessinger. The Commission’s complaint further alleged that Preferred’s brokers engaged in various sales practice abuses while selling Orex stock, made false and misleading statements about Orex, failed to make the required penny stock disclosures to customers concerning Orex, and otherwise engaged in a variety of conduct which operated as a fraud and deceit on investors. See LR-18669 (April 19, 2004). Lessinger consented to the entry of both the injunction and the Commission supervisory bar. (Rel. 34-52498; File No. 3-12055) [SEC v. John W. Surgent, et al., Civil Action No. 04-60493 –CIV, S.D. Fla., JIC] (LR-19390) SEC V. KEITH G. BAXTER, RONALD J. GOEDDE, RICHARD D. NYE, ROBERT E. ELLINGTON AND ANTHONY W. O’DELL On September 23, the Commission filed civil charges against five individuals formerly associated with Cornerstone Propane Partners, L.P.: former chief executive officer, Keith G. Baxter; former chief financial officer, Ronald J. Goedde; former vice president of finance and acting chief financial officer, Richard D. Nye; former controller, Robert E. Ellington; and former divisional chief financial officer, Anthony W. O’Dell. During the time period referenced in the Commission’s complaint, Cornerstone was headquartered in Watsonville, Calif., and sold retail propane and traded other wholesale energy commodities. The Commission’s complaint, filed in the United States District Court for the Northern District of California, alleges that these five individuals were responsible for Cornerstone’s reporting of materially false financial results in Commission filings and press releases for the period June 2000 through September 2001. The Commission's complaint alleges that, during Cornerstone’s 2000 and 2001 fiscal years, the defendants caused Cornerstone to file financial statements that were materially inaccurate and unreliable in light of Cornerstone’s failure to properly track its assets and liabilities. The complaint further alleges that the defendants failed to make other required disclosures in Cornerstone’s filings, and that they concealed Cornerstone’s fundamental accounting errors from the company’s outside auditors. According to the complaint, Cornerstone eventually wrote off $9.8 million of unsubstantiated balances at fiscal year-end 2001 as a result of its accounting errors, but Baxter and Nye mischaracterized the nature of this adjustment in order to hide the company’s past accounting failures from investors. The Commission's complaint charges Baxter, Goedde and Nye with violations of Section 10(b) of the Securities and Exchange Act of 1934 and Rule 10b-5 thereunder. The complaint further charges all defendants with violations of Section 13(b)(5) of the Exchange Act and Rules 13b2- 1, and 13b2-2 thereunder, and with aiding and abetting Cornerstone’s violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder. The Commission's complaint seeks permanent injunctions, disgorgement with prejudgment interest, civil penalties, and officer and director bars. Ellington and O’Dell, without admitting or denying the allegations in the Commission's complaint, each consented to an entry of a final judgment permanently enjoining them from violating or aiding and abetting violations of the provisions they allegedly violated, imposing a $25,000 civil penalty against Ellington and waiving the imposition of a civil penalty against O’Dell based upon his sworn financial statements and other documents submitted to the Commission. [SEC v. Keith G. Baxter, Ronald J. Goedde, Richard D. Nye, Robert E. Ellington and Anthony W. O’Dell, United States District Court for the Northern District of California, Civil Action No. C05-3843, PVT] (LR-19391) INVESTMENT COMPANY ACT RELEASES JNLNY VARIABLE FUND II LLC An order has been issued under Section 8(f) of the Investment Company Act declaring that JNLNY Variable Fund II LLC has ceased to be an investment company. (Rel. IC-27075 – September 21) JNL VARIABLE FUND V LLC An order has been issued under Section 8(f) of the Investment Company Act declaring that JNL Variable Fund V LLC has ceased to be an investment company. (Rel IC-27076 – September 21) JNL VARIABLE FUND III LLC An order has been issued under Section 8(f) of the Investment Company Act declaring that JNL Variable Fund has ceased to be an investment company. (Rel. IC-27077 – September 21) ORDERS OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT Orders have been issued under Section 8(f) of the Investment Company Act of 1940 declaring that each of the following has ceased to be an investment company: Columbia Growth Fund, Inc. [File No. 811-1449] [Rel No. IC-27079] – September 21, 2005 Columbia Common Stock Fund, Inc. [File No. 811-6341] [Rel No. IC-27080] – September 21, 2005 Alyeska Fund, L.L.C. [File No. 811-10397] [Rel No. IC-27081] – September 21, 2005 Sawgrass Fund, L.L.C. [File No. 811-9727] [Rel No. IC-27082] – September 21, 2005 The Vantage Funds [File No. 811-21678] [Rel No. IC-27083] – September 21, 2005 Scudder Asset Management Portfolio [File No. 811-6699] [Rel No. IC-27084] – September 21, 2005 CIGNA Funds Group [File No. 811-1646] [Rel No. IC-27085] – September 21, 2005 CIGNA Institutional Funds Group [File No. 811-7236] [Rel No. IC-27086] – September 21, 2005 BDI Investment Corporation [File No. 811-3868] [Rel No. IC-27087] – September 21, 2005 SouthTrust Funds [File No. 811-6580] [Rel No. IC-27088] – September 21, 2005 Wynstone Fund, L.L.C. [File No. 811-8959] [Rel No. IC-27089] – September 21, 2005 Stratigos Fund, L.L.C. [File No. 811-9939] [Rel No. IC-27090] – September 21, 2005 Washington Investors Plans Inc. [File No. 811-828] [Rel No. IC-27091] – September 21, 2005 ASA Debt Arbitrage Fund LLC [File No. 811-21389] [Rel No. IC-27092] – September 21, 2005 ASA Managed Futures Fund LLC [File No. 811-21390] [Rel No. IC-27093] – September 21, 2005 ASA Market Neutral Equity Fund LLC [File No. 811-21391] [Rel No. IC-27094] – September 21, 2005 ASA Hedged Equity Fund LLC [File No. 811-21392] [Rel No. IC-27095] – September 21, 2005 AIM International Funds, Inc. II (formerly INVESCO International Funds, Inc.) [File No. 811-7758] [Rel No. IC-27096] – September 21, 2005 AIM Manager Series Funds, Inc. (formerly INVESCO Manager Series Funds, Inc.) [File No. 811-21103] [Rel No. IC-27097] – September 21, 2005 Short-Term Investments Co. [File No. 811-7892] [Rel No. IC-27098] – September 21, 2005 AIM Series Trust [File No. 811-7787] [Rel No. IC-27099] – September 21, 2005 AIM Money Market Funds, Inc. (formerly INVESCO Money Market Funds, Inc.) [File No. 811-2606] [Rel No. IC-27100] – September 21, 2005 AIM Advisor Funds [File No. 811-3886] [Rel No. IC-27101] – September 21, 2005 AIM Bond Funds, Inc. [File No. 811-2674] [Rel No. IC-27102] – September 21, 2005 AllianceBernstein Global Small Cap Fund, Inc. [File No. 811-1415] [Rel No. IC-27103] – September 21, 2005 AllianceBernstein Select Investor Series, Inc. [File No. 811-9176] [Rel No. IC-27104] – September 21, 2005 HOLDING COMPANY ACT RELEASE ALLEGHENY ENERGY INC., ET AL. An order has been issued authorizing Allegheny Energy, Inc., a registered holding company, and its subsidiaries, Monongahela Power Company and Allegheny Energy Service Corporation, to sell all of the common stock of Mountaineer Gas Company and certain related utility assets to Mountaineer Gas Holdings Limited Partnership. (Rel. 35-28035) SELF REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the Municipal Securities Rulemaking Board relating to amendment to Rule A-8(a) on adoption of proposed rules and submission to the Commission (SR-MSRB-2005-14) has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of September 26. (Rel. 34-52488) A proposed rule change filed by NASD to rename The Nasdaq SmallCap Market (SR-NASD-2005-108) has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of September 26. (Rel. 34-52489) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission has granted approval to a proposed rule change (SR-PCX- 2005-90) and Amendment No. 1 thereto and noticed and granted accelerated approval to Amendment No. 2 thereto submitted under Rule 19b-4 of the Securities Exchange Act of 1934 by the Pacific Exchange relating to proposed amendments to the Certificate of Incorporation of PCX Holdings, In., PCX Rules, and the Bylaws of Archipelago Holdings, Inc. in relation to the acquisition of PCX Holdings by Archipelago Holdings. Publication is expected in the Federal Register during the week of September 26. (Rel. 34-52497) 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 SBE INC, 4550 NORRIS CANYON ROAD, SAN RAMON, CA, 94583, 5103552000 - 5,651,050 ($15,028,596.00) Equity, (File 333-128490 - Sep. 22) (BR. 03A) S-4 PLAINS ALL AMERICAN PIPELINE LP, 333 CLAY STREET, SUITE 1600, HOUSTON, TX, 77002, 7136544100 - 0 ($150,000,000.00) Non-Convertible Debt, (File 333-128491 - Sep. 22) (BR. 04A) S-3 MIDLAND CO, 7000 MIDLAND BLVD, N/A, AMELIA, OH, 45102-2607, 5139437100 - 200,000 ($6,936,000.00) Equity, (File 333-128492 - Sep. 22) (BR. 01B) S-8 SENSE TECHNOLOGIES INC, 2535 N CARLETON AVENUE, GRAND ISLAND, NE, 68803, 3083811355 - 500,000 ($165,000.00) Equity, (File 333-128493 - Sep. 22) (BR. 04B) S-8 ALTRIA GROUP INC, 120 PARK AVE, NEW YORK, NY, 10017, 9176634000 - 20,000,000 ($1,447,200,000.00) Equity, (File 333-128494 - Sep. 22) (BR. 04B) SB-2 TRESTLE HOLDINGS INC, 11835 W OLYMPIC BLVD, SUITE 550E, LOS ANGELES, CA, 90064, 3107891990 - 4,387,500 ($3,290,625.00) Equity, (File 333-128495 - Sep. 22) (BR. 10C) S-8 SIRNA THERAPEUTICS INC, 2950 WILDERNESS PLACE, BOULDER, CO, 80301, 3034496500 - 3,750,000 ($15,525,000.00) Equity, (File 333-128496 - Sep. 22) (BR. 01C) S-3 AROTECH CORP, 632 BROADWAY, STE 1200, NEW YORK, NY, 10012, 6466542107 - 434,600 ($352,026.00) Equity, (File 333-128497 - Sep. 22) (BR. 10A) S-4 KANSAS GAS & ELECTRIC CO /KS/, 120 EAST FIRST ST, P O BOX 208, WICHITA, KS, 67201, 3162616611 - 0 ($320,000,000.00) Non-Convertible Debt, (File 333-128498 - Sep. 22) (BR. 02B) S-8 AMERICAN CONSOLIDATED MANAGEMENT GROUP INC, 714 FAIRVIEW ROAD, ., GREER, SC, 29651, 864-848-1900 - 1,000,000 ($240,000.00) Equity, (File 333-128499 - Sep. 22) (BR. 04B) S-8 FIRST CHESTER COUNTY CORP, 9 N HIGH ST, PO BOX 523, WEST CHESTER, PA, 19381, 6106923000 - 150,000 ($2,757,000.00) Equity, (File 333-128500 - Sep. 22) (BR. 07C) S-8 Quintana Maritime LTD, PANDORAS 13 & KYPROU STREET, GLYFADA, J3, 166 74, 011-30-210-898-5056 - 3,000,000 ($34,800,000.00) Equity, (File 333-128501 - Sep. 22) (BR. 05B) S-3 Arran Funding LTD, 22 GRENVILLE STREET, ST. HELIER, JERSEY, XX, JE4 8PX, 441534609000 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-128502 - Sep. 22) (BR. 05) S-8 MIDAS INC, 1300 ARLINGTON HEIGHTS ROAD, ITASCA, IL, 60143, 630-438-30 - 0 ($24,336,000.00) Equity, (File 333-128503 - Sep. 22) (BR. 05B) S-3 Extra Space Storage Inc., 2795 COTTONWOOD PARKWAY, SUITE 400, SALT LAKE CITY, UT, 84121, 801-562-5556 - 0 ($92,814,000.00) Equity, (File 333-128504 - Sep. 22) (BR. 08B) S-3 J P MORGAN CHASE & CO, 270 PARK AVE, 39TH FL, NEW YORK, NY, 10017, 2122706000 - 1 ($1.00) Other, (File 333-128506 - Sep. 22) (BR. 07C) 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 1ST NET TECHNOLOGIES INC CO 1.01,3.02,3.03,5.01,5.02,5.03,8.01,9.0108/30/05 3COM CORP DE 2.02,2.05,9.01 09/02/05 ACE CASH EXPRESS INC/TX TX 1.01,7.01,9.01 09/21/05 ACE LTD D0 8.01 09/22/05 ACE SECURITIES CORP DE 8.01,9.01 09/22/05 ACE Securities Corp. Home Equity Loan DE 2.01,9.01 08/29/05 ACR GROUP INC TX 1.01,2.03,7.01,9.01 09/16/05 ADVANCED CELL TECHNOLOGY, INC. NV 1.01,9.01 09/22/05 ADVANCED MATERIALS GROUP INC NV 4.01,9.01 09/14/05 ADVANTA BUSINESS RECEIVABLES CORP 8.01,9.01 09/21/05 AFC ENTERPRISES INC MN 8.01,9.01 09/20/05 ALBERTO CULVER CO DE 1.01 09/20/05 ALLIED WASTE INDUSTRIES INC DE 1.01,5.02,9.01 09/19/05 Allstate Life Global Funding Trust 20 DE 8.01 09/21/05 Alternative Loan Trust 2005-24 9.01 09/20/05 Alternative Loan Trust 2005-45 9.01 09/20/05 AMERICA ONLINE LATIN AMERICA INC DE 1.01,5.02,9.01 09/16/05 AMERICAN AIRLINES INC DE 8.01 09/21/05 AMERICAN HEALTHWAYS INC DE 1.01,1.02,2.03,9.01 09/19/05 AMERICAN HEALTHWAYS INC DE 1.01,9.01 09/19/05 AMERICAN LEISURE HOLDINGS INC NV 7.01,8.01 09/08/05 AMERICAN RIVER BANKSHARES CA 8.01,9.01 09/22/05 AMERICAN TECHNICAL CERAMICS CORP DE 1.01,2.03 09/16/05 AMERICAS CARMART INC TX 1.01,5.02 09/16/05 AMERIQUEST MORTGAGE SECURITIES INC DE 8.01,9.01 09/16/05 AMR CORP DE 8.01 09/21/05 AON CORP DE 1.01 09/16/05 ARCADIA RESOURCES, INC NV 3.02 09/16/05 ARCHSTONE SMITH TRUST CO 7.01,9.01 09/22/05 ARVINMERITOR INC IN 8.01,9.01 09/22/05 ASHLAND INC. KY 7.01,9.01 09/22/05 ASHWORTH INC DE 5.02 09/16/05 ASTORIA FINANCIAL CORP DE 8.01,9.01 09/22/05 ATLAS PIPELINE PARTNERS LP DE 1.01 09/21/05 AVID TECHNOLOGY INC DE 5.02 09/22/05 AMEND AXS ONE INC DE 3.02,9.01 09/22/05 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 09/22/05 BANC OF AMERICA FUNDING CORP DE 8.01,9.01 09/20/05 Banc of America Funding Corp. 2005-F DE 8.01,9.01 09/20/05 BARRIER THERAPEUTICS INC DE 7.01,9.01 09/22/05 BEACH FIRST NATIONAL BANCSHARES INC SC 1.01 09/01/05 BEACON ROOFING SUPPLY INC 5.02 09/21/05 Bear Stearns Asset Backed Securities DE 8.01,9.01 06/27/05 AMEND Bear Stearns Asset Backed Securities DE 8.01,9.01 07/25/05 AMEND BellaVista Mortage Trust 2005-2 DE 9.01 09/20/05 BellaVista Mortgage Trust 2005-1 DE 9.01 09/22/05 BLUEFLY INC DE 1.01,8.01,9.01 09/19/05 BNCCORP INC DE 1.01,3.02,9.01 09/21/05 BOARDWALK PIPELINES LLC DE 7.01 09/22/05 BOOKS A MILLION INC DE 3.01 09/20/05 BRADLEY PHARMACEUTICALS INC DE 2.04,9.01 09/21/05 AMEND BRILLIAN CORP DE 1.01,2.03,3.02,9.01 09/16/05 BRISTOL MYERS SQUIBB CO DE 1.01,5.02,9.01 09/16/05 BRUNSWICK CORP DE 7.01,9.01 09/20/05 BSQUARE CORP /WA WA 1.01,1.02,9.01 09/21/05 BUCKEYE TECHNOLOGIES INC DE 8.01 09/21/05 BUILDING MATERIALS CORP OF AMERICA DE 5.02,9.01 09/20/05 CALIFORNIA WATER SERVICE GROUP DE 1.01,1.02,2.03,9.01 09/21/05 CANO PETROLEUM, INC 1.01,3.03,9.01 09/16/05 CATAPULT COMMUNICATIONS CORP CA 1.01,5.02,5.03,9.01 09/16/05 CCC INFORMATION SERVICES GROUP INC DE 1.01,9.01 09/22/05 CEDRIC KUSHNER PROMOTIONS INC DE 4.01,9.01 09/21/05 CENTURY REALTY TRUST IN 8.01 09/22/05 CepTor CORP 8.01,9.01 09/20/05 CHARTERMAC DE 5.03,9.01 09/20/05 CHINA FUND INC MD 7.01,9.01 08/01/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 09/20/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 09/20/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 09/20/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 09/20/05 CHL Mortgage Pass-Through Trust 2005- DE 9.01 09/20/05 CITIGROUP MORTGAGE LOAN TRUST 2005-6 2.01,9.01 08/22/05 CITIZENS BANCORP OF VIRGINIA INC VA 8.01,9.01 09/20/05 CITIZENS FINANCIAL SERVICES INC PA 7.01,9.01 09/22/05 CIVITAS BANKGROUP INC TN 7.01 09/21/05 CLECO CORP LA 7.01,8.01,9.01 09/07/05 CLECO CORP LA 8.01,9.01 09/21/05 CLINICAL DATA INC DE 1.01,9.01 09/19/05 COASTAL FINANCIAL CORP /DE DE 1.01 09/21/05 COASTAL FINANCIAL CORP /DE DE 5.02,9.01 09/21/05 COMM 2005-C6 DE 8.01,9.01 08/19/05 AMEND COMMUNITY FIRST FINANCIAL CORP VA 8.01 09/20/05 COMTECH TELECOMMUNICATIONS CORP /DE/ DE 2.02,9.01 09/22/05 CONSTAR INTERNATIONAL INC DE 7.01,9.01 09/21/05 Cooper-Standard Holdings Inc. DE 5.02 09/16/05 CORINTHIAN COLLEGES INC 5.02 09/21/05 CORINTHIAN COLLEGES INC 5.02 09/17/05 CORN PRODUCTS INTERNATIONAL INC DE 8.01,9.01 09/22/05 COTT CORP /CN/ 7.01,8.01,9.01 09/21/05 CTD HOLDINGS INC FL 1.01 09/16/05 CURIS INC DE 1.01 09/18/05 CWHEQ, Inc. 8.01,9.01 09/20/05 CYBER DEFENSE SYSTEMS INC FL 8.01 09/19/05 DARDEN RESTAURANTS INC FL 2.02,8.01,9.01 09/21/05 DATAMEG CORP NY 1.01,5.02,8.01,9.01 09/20/05 DCI USA, INC DE 1.01,9.01 09/16/05 DDI CORP CA 1.01,2.04,3.02,8.01,9.01 09/21/05 DECKERS OUTDOOR CORP DE 5.02,7.01,9.01 09/16/05 DELIGHTFULLY FROZEN CORP 3.03 09/20/05 DELTA AIR LINES INC /DE/ DE 1.01,2.03,8.01,9.01 09/16/05 DEUTSCHE ALT-A SECURITIES INC 8.01,9.01 08/09/05 DIEDRICH COFFEE INC CA 3.01,5.02,9.01 09/20/05 DIGICORP UT 1.01,2.01,3.02,9.01 09/19/05 DURATEK INC DE 7.01 09/22/05 EBANK FINANCIAL SERVICES INC GA 1.01,7.01 09/19/05 EDEN BIOSCIENCE CORP WA 1.01,5.02 09/20/05 EDGEWATER FOODS INTERNATIONAL, INC. NV 5.02 09/22/05 EDWARDS A G INC DE 2.02 09/22/05 ELECTRIC AQUAGENICS UNLIMITED INC DE 1.01,3.02 08/19/05 ELECTRO SCIENTIFIC INDUSTRIES INC OR 2.02,9.01 09/22/05 ELECTROGLAS INC DE 2.02,9.01 09/22/05 ELECTRONIC CLEARING HOUSE INC NV 5.02,5.03 09/19/05 EMPIRE DISTRICT ELECTRIC CO KS 1.01,8.01,9.01 09/21/05 ENCORE CAPITAL GROUP INC DE 8.01,9.01 09/19/05 ENDO PHARMACEUTICALS HOLDINGS INC DE 1.01,3.03,9.01 09/20/05 ENER1 INC FL 7.01,9.01 09/21/05 ENHERENT CORP DE 1.01,5.02,9.01 09/20/05 ENSCO INTERNATIONAL INC DE 8.01,9.01 09/22/05 ENTERTAINMENT PROPERTIES TRUST MD 1.01,9.01 09/20/05 ENXNET INC OK 4.01,9.01 09/16/05 ETHAN ALLEN INTERIORS INC DE 8.01,9.01 09/22/05 EVEREST RE GROUP LTD D0 1.01,9.01 09/22/05 FASHION HOUSE HOLDINGS INC 5.02 09/16/05 FBR Securitization, Inc. 8.01,9.01 09/20/05 Federal Home Loan Bank of New York X1 2.03,8.01 09/19/05 Federal Home Loan Bank of San Francis X1 2.03 09/22/05 FELLOWS ENERGY LTD NV 1.01,2.03,3.02,9.01 09/21/05 FIDELITY D & D BANCORP INC PA 1.01,8.01,9.01 09/19/05 FINISH LINE INC /IN/ IN 2.02,9.01 09/22/05 FIRST CHESTER COUNTY CORP PA 9.01 09/22/05 AMEND FIRST COMMONWEALTH FINANCIAL CORP /PA PA 2.05,7.01,9.01 09/20/05 FIRSTFED BANCORP INC DE 8.01,9.01 09/21/05 FIRSTPLUS FINANCIAL GROUP INC NV 4.01 06/03/05 FISCHER IMAGING CORP DE 8.01,9.01 09/21/05 FLAG FINANCIAL CORP GA 8.01,9.01 09/21/05 flexSCAN, Inc. NV 8.01,9.01 09/19/05 FLIGHT SAFETY TECHNOLOGIES INC NV 7.01 08/03/05 FOAMEX INTERNATIONAL INC DE 1.03,3.01,8.01,9.01 09/19/05 FOAMEX INTERNATIONAL INC DE 8.01,9.01 09/22/05 FORGENT NETWORKS INC DE 2.02,9.01 09/22/05 FREEDOM RESOURCES ENTERPRISES INC NV 3.02 09/22/05 FreightCar America, Inc. DE 8.01,9.01 09/22/05 G REIT INC MD 9.01 08/10/05 AMEND GALAXY MINERALS INC FL 4.01 09/13/05 GALLERY OF HISTORY INC NV 3.01 09/22/05 GE Capital Credit Card Master Note Tr DE 8.01,9.01 09/15/05 GE Capital Credit Card Master Note Tr DE 8.01,9.01 09/15/05 GE Capital Credit Card Master Note Tr DE 8.01,9.01 09/15/05 GENERAL MILLS INC DE 2.02,9.01 09/22/05 GEO GROUP INC FL 1.01,9.01 09/16/05 GERON CORP DE 8.01,9.01 09/21/05 GIANT MOTORSPORTS INC NV 1.01,3.02,9.01 09/16/05 GLADSTONE COMMERCIAL CORP MD 9.01 07/14/05 AMEND GLOBIX CORP DE 1.01 09/16/05 GMACM HOME EQUITY LOAN TRUST 2005-HE1 DE 8.01,9.01 09/22/05 GMACM HOME EQUITY LOAN TRUST 2005-HE2 DE 8.01,9.01 09/22/05 GOLDEN ENTERPRISES INC DE 9.01 09/22/05 GOLDEN SPIRIT GAMING LTD. DE 2.01,9.01 09/22/05 AMEND Golf Galaxy, Inc. MN 2.02,9.01 09/22/05 GRAYMARK PRODUCTIONS INC 4.01,9.01 09/20/05 GREATER COMMUNITY BANCORP NJ 8.01 09/20/05 GREATER COMMUNITY BANCORP NJ 8.01,9.01 09/20/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 09/20/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 09/21/05 GSI GROUP INC A3 7.01,9.01 09/22/05 H-Lines Finance Holding Corp. DE 1.01 09/16/05 HANSEN NATURAL CORP DE 7.01,9.01 09/22/05 HarborView Mortgage Loan Trust 2005-1 DE 8.01,9.01 09/19/05 HARKEN ENERGY CORP DE 8.01,9.01 09/22/05 HAROLDS STORES INC OK 4.01,8.01,9.01 09/22/05 AMEND HARRAHS ENTERTAINMENT INC DE 8.01,9.01 09/21/05 HARTMAN COMMERCIAL PROPERTIES REIT TX 7.01,9.01 09/22/05 HARTVILLE GROUP INC NV 5.02,7.01,9.01 09/19/05 HEARTLAND OIL & GAS CORP NV 8.01 09/16/05 HEARTLAND, INC. MD 1.01 09/21/05 HEARTLAND, INC. MD 1.01 09/22/05 HEINZ H J CO PA 7.01 09/20/05 HEMOBIOTECH INC 1.01 09/16/05 HILLMAN COMPANIES INC DE 3.01,9.01 09/22/05 HOME PRODUCTS INTERNATIONAL INC DE 5.02,9.01 09/16/05 Horizon Lines Holding Corp. 1.01 09/16/05 HSBC Automotive Trust 2005-1 NV 9.01 09/19/05 HSBC Automotive Trust 2005-2 NV 9.01 09/19/05 HSBC Home Equity Loan Trust 2005-1 DE 9.01 09/20/05 HSBC HOME EQUITY LOAN TRUST 2005-2 DE 9.01 09/20/05 HYPERCOM CORP DE 5.02 09/20/05 ICONIX BRAND GROUP, INC. DE 1.01,2.01,2.03,3.02,9.01 09/16/05 IKON OFFICE SOLUTIONS INC OH 1.01,8.01,9.01 09/21/05 IMAGING DIAGNOSTIC SYSTEMS INC /FL/ FL 4.01 09/21/05 IMMUNICON CORP 7.01,9.01 09/22/05 IMPERIAL SUGAR CO /NEW/ TX 2.01,9.01 09/20/05 INDEPENDENCE COMMUNITY BANK CORP DE 1.01,9.01 09/16/05 INSIGHT HEALTH SERVICES HOLDINGS CORP 1.01,9.01 09/16/05 INTEGRATED DEVICE TECHNOLOGY INC DE 1.01,2.01,5.02,5.03,9.01 09/16/05 INTEGRATED ENVIRONMENTAL TECHNOLOGIES DE 3.02 09/15/05 AMEND INTERNATIONAL LEASE FINANCE CORP CA 9.01 09/19/05 INTERVOICE INC TX 2.02,9.01 09/21/05 INVISA INC 5.03,8.01,9.01 09/06/05 IOMED INC UT 8.01,9.01 09/15/05 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 09/22/05 JACK IN THE BOX INC /NEW/ DE 1.01,5.02,8.01 05/02/05 AMEND JACK IN THE BOX INC /NEW/ DE 1.01,5.02 05/18/05 AMEND Jupiter Global Holdings Corp NV 2.01,9.01 09/22/05 AMEND KAIROS HOLDINGS INC 9.01 02/08/05 KB HOME DE 2.02,9.01 09/22/05 Kearny Financial Corp. X1 8.01,9.01 09/20/05 KUSHNER LOCKE CO CA 8.01,9.01 09/20/05 KV PHARMACEUTICAL CO /DE/ DE 7.01 09/21/05 LEESPORT FINANCIAL CORP PA 1.01,9.01 09/19/05 AMEND LIBERTY STAR GOLD CORP NV 7.01,9.01 09/07/05 LINENS N THINGS INC DE 7.01,8.01,9.01 09/22/05 Long Beach Mortgage Loan Trust 2005-3 DE 2.01,9.01 09/07/05 LUBRIZOL CORP OH 2.03,9.01 09/20/05 MAI SYSTEMS CORP DE 2.02,9.01 09/21/05 MAINSOURCE FINANCIAL GROUP IN 5.03,9.01 09/19/05 MANARIS CORP NV 1.01,2.03,3.02,5.02,8.01,9.01 09/16/05 MARKET CENTRAL INC DE 8.01,9.01 09/21/05 MARKWEST ENERGY PARTNERS L P 7.01,9.01 09/22/05 MBNA CORP MD 8.01 09/22/05 MD TECHNOLOGIES INC 8.01,9.01 09/22/05 MEADOWBROOK INSURANCE GROUP INC MI 1.01,2.03,9.01 09/16/05 MEDICINOVA INC DE 8.01,9.01 09/07/05 MERITAGE HOSPITALITY GROUP INC MI 8.01,9.01 09/22/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/22/05 METALLURG HOLDINGS INC DE 1.01 09/16/05 METALLURG INC DE 1.01 09/16/05 MGM MIRAGE DE 1.01,9.01 09/16/05 MIDWEST AIR GROUP INC WI 3.01,9.01 09/19/05 MIDWEST BANC HOLDINGS INC DE 8.01,9.01 09/21/05 MILACRON INC DE 5.02 09/19/05 MODENA I INC DE 4.01 08/11/05 AMEND MOLIRIS CORP FL 2.01,3.02,5.01,9.01 09/13/05 MONEYFLOW SYSTEMS INTERNATIONAL INC A0 7.01,9.01 09/22/05 MONTPELLIER GROUP INC DE 5.02 09/21/05 MORGAN STANLEY DE 1.01,5.03,8.01,9.01 09/19/05 MOSSIMO INC DE 1.01,8.01,9.01 09/21/05 MOTIENT CORP DE 8.01,9.01 09/22/05 Nalco Finance Holdings LLC 8.01,9.01 09/22/05 Nalco Holding CO 8.01,9.01 09/22/05 Nalco Holdings LLC DE 8.01,9.01 09/22/05 NAPCO SECURITY SYSTEMS INC DE 2.02,9.01 09/20/05 NATIONAL RESEARCH CORP WI 1.01,9.01 09/16/05 NATIONAL SEMICONDUCTOR CORP DE 1.01,9.01 09/22/05 NATIONWIDE FINANCIAL SERVICES INC/ DE 8.01,9.01 09/21/05 NAUTILUS, INC. WA 2.01,9.01 07/07/05 AMEND NETSMART TECHNOLOGIES INC DE 1.01,3.02,9.01 09/19/05 NETWORK 1 SECURITY SOLUTIONS INC DE 5.02 09/16/05 NEUROGEN CORP DE 8.01 09/22/05 New Century Energy Corp. CO 1.01,2.03,8.01,9.01 09/19/05 NewGen Technologies, Inc NV 1.01,9.01 09/15/05 NIKE INC OR 2.02,9.01 09/22/05 Nomura Asset Acceptance Corp. Alterna DE 2.01,9.01 08/30/05 NORTEL NETWORKS CORP 8.01,9.01 09/19/05 NORTEL NETWORKS LTD 8.01,9.01 09/19/05 NORTHROP GRUMMAN CORP /DE/ DE 5.02 09/20/05 NOVELL INC DE 8.01 09/21/05 NUVELO INC DE 8.01,9.01 09/21/05 NUVELO INC DE 1.01,9.01 09/15/05 AMEND NYMEX HOLDINGS INC DE 8.01 09/22/05 OLD LINE BANCSHARES INC 1.01 09/16/05 OPTION ONE MORTGAGE ACCEPTANCE CORP DE 8.01,9.01 09/12/05 ORACLE CORP /DE/ DE 2.02,9.01 09/22/05 OSI SYSTEMS INC CA 7.01,9.01 09/21/05 OVERSEAS PARTNERS LTD 2.01 09/22/05 P COM INC DE 2.04,3.02,9.01 09/16/05 PACIFIC GAS & ELECTRIC CO CA 1.01,5.02,8.01 09/22/05 PALM INC DE 2.02,9.01 09/22/05 PALMSOURCE INC DE 2.02,9.01 09/22/05 PANERA BREAD CO DE 7.01,9.01 09/22/05 PATRIOT NATIONAL BANCORP INC CT 8.01,9.01 09/21/05 PC TEL INC DE 1.01 09/16/05 PETSMART INC DE 5.02 09/21/05 PFF BANCORP INC DE 1.01,2.03,9.01 09/16/05 PG&E CORP CA 1.01,5.02,8.01 09/22/05 PINNACLE WEST CAPITAL CORP AZ 8.01 09/14/05 PIZZA INN INC /MO/ MO 7.01,9.01 09/22/05 PLATINUM UNDERWRITERS HOLDINGS LTD D0 1.01,8.01,9.01 09/21/05 PLUMAS BANCORP CA 5.02 09/21/05 POGO PRODUCING CO DE 1.01,8.01,9.01 09/21/05 PORTRAIT CORP OF AMERICA, INC. 1.01,5.02,9.01 09/16/05 POTASH CORP OF SASKATCHEWAN INC 1.01,2.03,9.01 09/22/05 POWER2SHIP INC NV 7.01,9.01 09/21/05 PPOL INC CA 3.01,4.01 09/20/05 PPOL INC CA 4.01,9.01 09/01/05 AMEND PRENTISS PROPERTIES TRUST/MD 8.01 09/16/05 PS BUSINESS PARKS INC/CA CA 7.01,9.01 09/21/05 PSS WORLD MEDICAL INC FL 8.01,9.01 09/20/05 PSYCHIATRIC SOLUTIONS INC DE 2.04,8.01,9.01 09/20/05 QORUS COM INC FL 1.02 09/21/05 RECOV Energy, Corp. DE 4.02,8.01,9.01 07/29/05 AMEND REGEN BIOLOGICS INC DE 1.01,9.01 09/21/05 RELIANT HOME WARRANTY CORP FL 5.02 08/26/05 RENAISSANCE MORTGAGE ACCEPTANCE CORP DE 9.01 09/14/05 RENT A CENTER INC DE DE 5.03,9.01 09/20/05 RENTECH INC /CO/ CO 1.01,9.01 09/16/05 RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 09/22/05 RITE AID CORP DE 2.02,8.01,9.01 09/21/05 ROHM & HAAS CO DE 1.01,2.03,8.01,9.01 09/22/05 ROYAL GOLD INC DE 1.01,8.01,9.01 09/21/05 SABA SOFTWARE INC DE 1.01,5.02,9.01 08/30/05 SALTON INC DE 1.01,2.01,8.01,9.01 09/19/05 SANTARUS INC DE 7.01 09/21/05 SCANSOURCE INC SC 1.01 09/22/05 SCHOLASTIC CORP DE 2.02,9.01 09/22/05 SCRIPPS E W CO /DE OH 8.01,9.01 09/22/05 SELECTICA INC DE 4.01 09/21/05 SELIGMAN QUALITY MUNICIPAL FUND INC MD 7.01 09/21/05 SELIGMAN SELECT MUNICIPAL FUND INC MD 7.01 09/21/05 SEQUOIA RESIDENTIAL FUNDING INC 8.01 09/21/05 SIGNATURE LEISURE INC CO 8.01,9.01 09/21/05 SITESTAR CORP NV 1.01,9.01 09/16/05 SKY PETROLEUM, INC. NV 3.02,5.03,7.01,9.01 09/16/05 SKYTERRA COMMUNICATIONS INC DE 8.01,9.01 09/22/05 SONOSITE INC 5.02,9.01 09/21/05 SOUTHERN INVESTORS SERVICE CO INC DE 7.01,9.01 09/19/05 SOUTHWEST COMMUNITY BANCORP CA 8.01,9.01 09/21/05 SPATIALIGHT INC NY 8.01 09/21/05 SPECTRUM PHARMACEUTICALS INC DE 5.02,8.01 09/20/05 SPINNAKER EXPLORATION CO DE 7.01 09/21/05 SPORT CHALET INC DE 1.01,3.03,5.03,7.01,9.01 09/20/05 STARBUCKS CORP WA 1.01,5.02,5.03,8.01,9.01 09/20/05 STONE ENERGY CORP DE 7.01,9.01 09/21/05 STRIDE RITE CORP MA 1.01,1.02,2.01,9.01 09/16/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 09/20/05 SUN NEW MEDIA INC. MN 2.01,3.02,5.01,5.02,5.03,8.01,9.01 09/18/05 SYNTROLEUM CORP DE 1.01,9.01 04/11/05 AMEND TBC CORP DE 1.01,9.01 09/18/05 TC X CALIBUR INC NV 5.01,5.02 09/15/05 AMEND TEGAL CORP /DE/ DE 3.02 09/19/05 AMEND TELEPLUS ENTERPRISES INC 9.01 09/22/05 AMEND TERAX ENERGY, INC. NV 9.01 09/19/05 TEREX CORP DE 8.01,9.01 09/22/05 TEXAS INDUSTRIES INC DE 2.02,9.01 09/22/05 TIBCO SOFTWARE INC DE 2.02,9.01 09/22/05 TOP GROUP HOLDINGS INC CO 5.03,9.01 09/12/05 TOREADOR RESOURCES CORP DE 1.01,3.02,3.03,9.01 09/22/05 TOREADOR RESOURCES CORP DE 8.01,9.01 09/22/05 TOWER BANCORP INC PA 1.01,9.01 09/21/05 TRESTLE HOLDINGS INC DE 1.01 09/22/05 Trust, Asset Backed Notes DE 9.01 09/15/05 UNION COMMUNITY BANCORP IN 2.06 09/21/05 UNIONBANCAL CORP CA 1.01,9.01 09/21/05 UNITED BANCORP INC /MI/ MI 8.01,9.01 09/22/05 UNITED FUEL & ENERGY CORP NV 1.01,5.02,9.01 09/19/05 US AIRWAYS GROUP INC DE 8.01,9.01 09/22/05 US AIRWAYS INC DE 1.03,9.01 09/16/05 UTG INC 4.01 09/21/05 VASO ACTIVE PHARMACEUTICALS INC DE 5.03,9.01 09/16/05 VCG HOLDING CORP CO 5.03,8.01,9.01 09/16/05 VENTANA MEDICAL SYSTEMS INC DE 9.01 09/22/05 VENTURE CATALYST INC UT 2.02,9.01 09/21/05 VERITY INC \DE\ DE 1.01,2.02,5.02,7.01,9.01 09/22/05 VERMONT TEDDY BEAR CO INC NY 8.01 09/21/05 VESTA INSURANCE GROUP INC DE 8.01,9.01 09/22/05 VIACELL INC 8.01,9.01 09/21/05 VIASPACE Inc. NV 8.01,9.01 09/20/05 VION PHARMACEUTICALS INC DE 8.01,9.01 09/20/05 VIRAGEN INC DE 3.01,9.01 09/20/05 VIROPRO INC NV 3.02 09/19/05 VIROPRO INC NV 7.01 09/19/05 Visiphor CORP A1 7.01 09/22/05 Wachovia Mortgage Loan Trust, LLC DE 8.01,9.01 09/19/05 Wachovia Mortgage Loan Trust, LLC DE 8.01,9.01 09/16/05 AMEND WARWICK VALLEY TELEPHONE CO NY 8.01,9.01 09/22/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 09/19/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 09/22/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 09/19/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 09/22/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 09/22/05 WASTE INDUSTRIES USA INC NC 1.01,2.03,9.01 09/16/05 WEIDA COMMUNICATIONS, INC. NJ 5.02,8.01,9.01 09/13/05 WEIDA COMMUNICATIONS, INC. NJ 5.02,9.01 09/13/05 AMEND WELLMAN INC DE 8.01,9.01 09/20/05 WELLS REAL ESTATE INVESTMENT TRUST II MD 7.01,9.01 09/21/05 WELLS REAL ESTATE INVESTMENT TRUST IN DE 7.01,9.01 09/21/05 WESTAMERICA BANCORPORATION CA 5.02 09/22/05 Williams Partners L.P. DE 2.02,7.01,9.01 09/22/05 WINWIN GAMING INC DE 1.01,9.01 09/21/05 WIRELESS FACILITIES INC DE 1.01,9.01 09/19/05 WJ COMMUNICATIONS INC DE 5.02 09/16/05 WORLDWIDE RESTAURANT CONCEPTS INC DE 8.01,9.01 09/20/05 WORTHINGTON INDUSTRIES INC OH 7.01,9.01 09/22/05 WPS RESOURCES CORP WI 7.01,9.01 09/21/05 XATA CORP /MN/ MN 3.01,3.02,9.01 09/16/05 YORK INTERNATIONAL CORP /DE/ DE 2.02,8.01,9.01 09/16/05