SEC NEWS DIGEST Issue 2004-197 October 13, 2004 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS CLOSED MEETING – TUESDAY, OCTOBER 19, 2004 – 10:00 A.M. The subject matter of the closed meeting scheduled for Tuesday, October 19, will be: Formal orders of investigations; Institution and settlement of injunctive actions; Institution and settlement of administrative proceedings of an enforcement nature; Regulatory matters regarding financial institutions; and Amici consideration. 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. CHIEF ACCOUNTANT IS SEEKING CANDIDATES FOR FOUR PROFESSIONAL ACCOUNTING FELLOW POSITIONS The Securities and Exchange Commission's Office of the Chief Accountant announced that it is now accepting applications for Professional Accounting Fellow (PAF) positions in the Office of the Chief Accountant. The PAF program, which began in 1972, is designed to provide participating fellows with outstanding opportunities for public service to investors, personal development, and career advancement. During their fellowship, the successful candidates will work directly with the Chief Accountant, be involved in the study and development of rule proposals under the federal securities laws, liaison with accounting, auditing and other professional standard-setting bodies, and consult with registrants on reporting matters. For the four positions that are open, the Office of the Chief Accountant would like to select one candidate with significant experience in general accounting topics such as revenue recognition, compensation and business combinations, one candidate with significant experience in accounting for financial instruments, one candidate with significant experience in either general accounting topics or accounting for financial instruments, and a fourth candidate with experience in analyzing and implementing auditing, independence, or quality control standards. Interested applicants are to submit: · A resume; · Standard Form 171, "Personal Qualification Statement," or Form OF-612, "Optional Application for Federal Employment," or any other written format that clearly identifies the announcement number, title, series, and grade of the job for which the applicant is seeking; and · At least two letters of recommendation from non-relatives. Standard Form 171, Form OF-612, and "Applying for a Federal Job," which highlights the information to be included in the resume or other written submission, can be obtained from the Office of Administrative and Personnel Management, Securities and Exchange Commission, 450 Fifth Street, N.W., Washington, D.C., 20549. Form OF-612 is also available on the Internet at http://www.opm.gov. Applicants are required to submit a ten to twelve page essay that they have prepared on their own on a subject directly related to a current accounting or auditing issue. While no restriction is placed on the topic an applicant may select to address in the essay, suggested considerations include: · Fair value as a measurement basis; · Lease accounting model; · Classification and measurement issues related to liabilities and equity; · Determining the appropriate unit of account; · Revenue recognition model; · Structured transactions; · Derivative accounting model; · Consideration of auditability in setting accounting standards; · Auditor responsibility for detecting fraud; · Audit risk assessment process; · Auditing fair value; · International convergence; · The Sarbanes-Oxley Act of 2002 – Implementation and effectiveness. The application and essay should be submitted on or before Dec. 17, 2004, to the Chief Accountant of the Securities and Exchange Commission, 450 Fifth Street, N.W., Washington, D.C., 20549-1103. Inquiries about the program may be addressed to the attention of Shan Benedict, Jennifer Burns or Brian Roberson in the Office of the Chief Accountant at (202) 942-8962, (202) 942-8963 or (202) 942-4406, respectively. The Commission's policy of affording equal employment opportunity to all interested candidates will be followed. ENFORCEMENT PROCEEDINGS IN THE MATTER OF DAVID ZIMMERMAN On October 12, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions (Order) against David A. Zimmerman (Zimmerman), a resident of Boca Raton, Florida. The Order finds that on Oct. 5, 2004, Zimmerman was permanently enjoined from violating Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Sections 10(b) and 15(a)(1) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder, in the district court action Securities and Exchange Commission v. Vector Medical Technologies, Inc., et al., Civil Action Number 03-80858-HURLEY (S.D. Fla.) (LR-18348). Based on the above, the Order bars Zimmerman from association with any broker or dealer. Zimmerman consented to the issuance of the Order without admitting or denying the findings. (Rel. 34-50517; File No. 3-11706) SEC CHARGES ROYAL AHOLD AND THREE FORMER TOP EXECUTIVES WITH FRAUD; FORMER AUDIT COMMITTEE MEMBER CHARGED WITH CAUSING VIOLATIONS OF THE SECURITIES LAWS On October 13, the Commission filed fraud and other charges in the U.S. District Court for the District of Columbia against Royal Ahold (Koninklijke Ahold N.V.) (Ahold) and three former top executives: Cees van der Hoeven, former CEO and chairman of the executive board; A. Michiel Meurs, former CFO and executive board member; and Jan Andreae, former executive vice president and executive board member. The Commission also filed a related administrative action charging Roland Fahlin, a former member of Ahold's supervisory board and audit committee, with causing violations of the reporting, books and records, and internal controls provisions of the securities laws. The SEC's complaints allege that, as a result of the fraudulent inflation of promotional allowances at U.S. Foodservice, Ahold's wholly-owned subsidiary, the improper consolidation of joint ventures through fraudulent side letters, and other accounting errors and irregularities, Ahold's original SEC filings for at least fiscal years 2000, 2001, and the first three quarters of 2002 materially overstated net sales, operating income, and net income. With respect to the fraud at U.S. Foodservice (USF), Ahold's wholly- owned subsidiary based in Columbia, Maryland, the Commission’s complaint against Ahold alleges: A significant portion of USF's operating income was based on vendor payments known as promotional allowances. USF executives materially inflated the amount of promotional allowances recorded by USF and reflected in operating income on USF's financial statements, which were included in Ahold’s Commission filings and other public statements. USF executives also provided, or assisted in providing, Ahold’s independent auditors with false and misleading information by, for example, persuading personnel at many of USF’s major vendors to falsely confirm overstated promotional allowances to the auditors in connection with year-end audits. The overstated promotional allowances aggregated at least $700 million for fiscal years 2001 and 2002 and caused Ahold to report materially false operating and net income for those and other periods. With respect to the joint venture accounting fraud, the Commission's complaints allege: Ahold fully consolidated several joint ventures in its financial statements despite owning no more than fifty percent of the voting shares and shareholders' agreements that clearly provided for joint control by Ahold and its joint venture partners. To justify full consolidation of certain joint ventures, Ahold gave its independent auditors side letters to the joint venture agreements, signed by Ahold and its joint venture partners, which stated, in effect, that Ahold controlled the joint ventures (control letters). However, at the time or soon after executing the control letters, Ahold and its joint venture partners executed side letters that rescinded the control letters – and thus the basis for full consolidation (rescinding letters). Meurs signed all but one of the control and rescinding letters on behalf of Ahold. He also knew that Ahold's auditors were relying on the control letters and were unaware of the existence of the rescinding letters. Van der Hoeven cosigned one of the rescinding letters and he was at least reckless in not knowing that the auditors were unaware of its existence. Andreae participated in the fraud by signing the control and rescinding letters for ICA, Ahold's Scandinavian joint venture, and by knowingly or recklessly concealing the existence of the ICA rescinding letter from the auditors. As a result of the fraud, Ahold materially overstated net sales by approximately EUR 4.8 billion ($5.1 billion) for fiscal year 1999, EUR 10.6 billion ($9.8 billion) for fiscal year 2000, and EUR 12.2 billion ($10.9 billion) for fiscal year 2001. Ahold materially overstated operating income by approximately EUR 222 million ($236 million) for fiscal year 1999, EUR 448 million ($413 million) for fiscal year 2000, and EUR 485 million ($434) for fiscal year 2001. In its administrative action against Fahlin, the Commission alleges: Fahlin signed the ICA control and rescinding letters on behalf of ICA Förbundet, one of Ahold's partners in the ICA joint venture. He later left ICA Förbundet and became a member of Ahold's supervisory board and audit committee. In that capacity, he received a report indicating that the auditors were relying on a "control letter" to accept the consolidation of ICA. Fahlin's failure to determine whether this "control letter" was the same letter he had signed and then rescinded was a cause of Ahold's violations of certain provisions of the securities laws. Ahold has agreed to settle the Commission's action, without admitting or denying the allegations in the complaint, by consenting to the entry of a judgment permanently enjoining the company from violating the antifraud, reporting, books and records, and internal controls provisions of the federal securities laws (Section 17(a) of the Securities Act of 1933 (Securities Act); Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Securities Exchange Act of 1934 (Exchange Act); and Exchange Act Rules 10b-5, 12b-20, 13a-1, and 13a- 16). Van der Hoeven and Meurs have agreed to settle the Commission's action, without admitting or denying the allegations in the complaint, by consenting to the entry of judgments permanently enjoining each of them from violating Section 17(a) of the Securities Act, Sections 10(b) and 13(b)(5) of the Exchange Act, and Exchange Act Rules 10b-5, 13b2-1, and 13b2-2, and from aiding and abetting violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) and Exchange Act Rules 13a-1 and 13a-16. Van der Hoeven and Meurs have also consented to orders barring each of them from serving as an officer or director of a public company. Fahlin has agreed to settle the Commission's action by consenting to the entry of an order, without admitting or denying the findings in the order, directing him to cease and desist from causing any violations and any future violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 13a-1 and 13a-16 thereunder. The Commission has not reached a settlement with Andreae. The Commission has charged Andreae with fraud (Section 17(a) of the Securities Act, Sections 10(b) of the Exchange Act, and Exchange Act Rules 10b-5), falsifying accounting records and lying to auditors (Exchange Act Section 13(b)(5) and Exchange Act Rules 13b2-1 and 13b2-2) or aiding and abetting violations of Sections 10(b) and 13(b)(5) of the Exchange Act and Exchange Act Rules 10b-5, 13b2-1, and 13b2-2. The Commission has also charged Andreae with aiding and abetting violations of the books and records and reporting requirements (Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 13a-1 and 13a-16). The Commission seeks an injunction against future violations of the above provisions, an order prohibiting Andreae from acting as an officer or director of any public company, and disgorgement of ill-gotten gains with prejudgment interest. The Commission's investigation is continuing. [SEC v. Koninklijke Ahold N.V. (Royal Ahold), Civil Action No. 04-1742 (RMU) (D.D.C.)] ; [SEC v. A. Michiel Meurs and Cees van der Hoeven, Civil Action No. 04-1743 (RMU) (D.D.C.)]; [SEC v. Johannes Gerhardus Andreae, Civil Action No. 04-1741 (RMU) (D.D.C.)] (LR-18929; AAE Rel. 2124); [In the matter of Ture Roland Fahlin, Administrative Proceeding – Rels. 34-50519; AAE Rel. 2123; File No. 3-11707) ADDITIONS AND CORRECTIONS CORRECTION A summary in the October 12th issue of the Digest, entitled ”SEC FILES FRAUD CHARGES AGAINST SOULFOOD CONCEPTS, INC. AND MARKOVA CAMPBELL” should have read as follows: SEC FILES FRAUD CHARGES AGAINST SOULFOOD CONCEPTS, INC. AND MARKOVA CAMPBELL The Commission announced today the filing of a civil action against Soulfood Concepts, Inc. and its President and Chief Executive Officer, Markova Campbell, in federal district court in Washington, D.C. The Commission alleges in its complaint that Soulfood filed with the Commission a materially false and misleading annual report and amended annual report for the year ended December 31, 2002, and materially false and misleading quarterly reports for the quarters ended September 30, 2002 and March 31, 2003. The Commission alleges that Campbell copied the financial statements included in the reports from prior Commission filings and altered the applicable dates to make the statements appear to be current. Campbell also is alleged to have included a fictitious independent auditor’s report in the annual report and amended annual report. Soulfood’s auditor had resigned prior to the filing and did not conduct an audit for 2002. As a result, the Commission alleges that Soulfood and Campbell violated or aided and abetted violations of Sections 10(b) and 13(a) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b- 20, 13a-1 and 13a-13 thereunder. The Commission also alleges that Campbell violated Rule 13a-14 of the Exchange Act by falsely certifying two periodic reports. The Commission seeks permanent injunctions against Soulfood and Campbell and, against Campbell only, an officer and director bar and a civil penalty. [SEC v. Soulfood Concepts, Inc. and Markova Campbell, 1:04 CV 01731 (JR) D.D.C.] (LR-18928; AAE Rel. 2122) The Commission also instituted administrative proceedings against Soulfood pursuant to Section 12(j) of the Exchange Act to determine whether the registration of the company’s securities should be suspended or revoked. In the Commission’s Order, the Division of Enforcement alleges that Soulfood failed to comply with Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder when it failed to file with the Commission its required annual report for the fiscal year ended Dec. 31, 2003, and its quarterly reports for its fiscal quarters ended June 30 and Sept. 30, 2003, and March 31 and June 30, 2004. (Rel. 34-50512; File No. 3-11703) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The Commission issued a notice of filing of a proposed rule change (SR- MSRB-2004-05) by the Municipal Securities Rulemaking Board to offer a new historical data product. Publication of the proposal in the Federal Register is expected during the week of October 11. (Rel. 34-50491) IMMEDIATE EFFECTIVENESS OF A PROPOSED RULE CHANGES A proposed rule change and Amendment No. 1 thereto (SR-NFA-2004-02) filed by the National Futures Association relating to the adoption of Interpretive Notice to Bylaw 1101 and Compliance Rules 2-9 and 2-29 has become immediately effective under Section 19(b)(7) of the Securities Exchange Act of 1934. Publication of the proposal in the Federal Register is expected during the week of October 11. (Rel. 34-50497) A proposed rule change (SR-NASD-2004-149) filed by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., to establish member access fees for Nasdaq’s Brut facility has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal in the Federal Register is expected during the week of October 11. (Rel. 34- 50502) A proposed rule change filed by the Pacific Exchange to amend PCX Rule 4.5 to require all financial/operations principals of PCX OTP Firms to successfully complete the National Association of Securities Dealers, Inc.’s Limited Principal – Financial and Operations examination (SR-PCX- 2004-86) has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal in the Federal Register is expected during the week of October 11. (Rel. 34- 50508) The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2004-16) under Section 19(b)(3)(A) of the Securities Exchange Act amending the definition of approved depositories in OCC’s By-laws to give the authority to approve depositories to designated officers. The proposed rule change has become immediately effective. Publication of the proposal in the Federal Register is expected during the week of October 11. (Rel. 34-50518) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission noticed and granted accelerated approval to a proposed rule change (SR-NASD-2004-138) submitted by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., relating to the listing and trading of performance leveraged upside securities based on the value of the Dow Jones Euro Stoxx 50 Index. Publication of the proposal in the Federal Register is expected during the week of October 11. (Rel. 34-50501) The Commission noticed and granted accelerated approval to a proposed rule change (SR-NYSE-2004-55) submitted by the New York Stock Exchange, Inc. under Rule 19b-4 of the Securities Exchange Act of 1934 to list and trade the iShares® FTSE/Xinhua China 25 Index Fund. The Options Clearing Corporation filed a proposed rule change (SR-OCC-2004-16) under Section 19(b)(3)(A) of the Securities Exchange Act amending the definition of approved depositories in OCC’s By-laws to give the authority to approve depositories to designated officers. Publication of the proposal in the Federal Register is expected during the week of October 11. (Rel. 34-50505) The Commission granted accelerated approval of a proposed rule change (SR-OCC-2004-10) filed by The Options Clearing Corporation under Section 19(b)(1) of the Exchange Act. The order permits OCC to establish an internal cross-margin program. Publication of the proposal in the Federal Register is expected during the week of October 11. (Rel. 34- 50509) The Commission noticed and granted accelerated approval to a proposed rule change (SR-Amex-2004-83) submitted by the American Stock Exchange under Rule 19b-4 of the Securities Exchange Act of 1934 to modify Amex Rule 1000 and Amex Rule 1000A with respect to the index value dissemination over the consolidated tape. Publication of the proposal in the Federal Register is expected during the week of October 11. (Rel. 34-50511) 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-8 PHOTONIC PRODUCTS GROUP INC, 181 LEGRAND AVE, NORTHVALE, NJ, 07647, 2017671910 - 0 ($4,920,000.00) Equity, (File 333-119664 - Oct. 12) (BR. 36) S-4 GLOBIX CORP, 139 CENTRE STREET, NEW YORK, NY, 10013, 2125945300 - 33,732,765 ($142,790,298.00) Equity, (File 333-119666 - Oct. 12) (BR. 03) S-3 EAGLE BROADBAND INC, 101 COURAGEOUS DR, LEAGUE CITY, TX, 77573, 2815386000 - 10,000,000 ($4,500,000.00) Equity, (File 333-119667 - Oct. 12) (BR. 06) S-3 Granite Master Issuer plc, FIFTH FLOOR, 100 WOOD STREET, LONDON, X0, EC2V 7EX, (011 44 20)76065451 - 0 ($12,000,000,000.00) Mortgage Backed Securities, (File 333-119671 - Oct. 12) (BR. 07) S-3 NGAS Resources Inc, 120 PROSPEROUS PLACE, SUITE 201, LEXINGTON, KY, 40509, 6062633948 - 3,000,487 ($15,752,556.75) Equity, (File 333-119672 - Oct. 12) (BR. 04) N-2 MUNIYIELD PENNSYLVANIA FUND, 800 SCUDDERS MILL RD, PLAINSBORO, NJ, 08543-9011, 6092822800 - 560 ($14,000,000.00) Equity, (File 333-119673 - Oct. 12) (BR. 17) N-2 Fiduciary/Claymore MLP Opportunity Fund, 2455 CORPORATE WEST DRIVE, LISLE, IL, 60532, 630-505-3700 - 50,000 ($1,000,000.00) Equity, (File 333-119674 - Oct. 12) (BR. 17) S-8 DIVERSIFIED FINANCIAL RESOURCES CORP, SANDRA JORGENSEN, 1771 WOLVISON WAY, SAN DIEGO, CA, 92154, 6195757904 - 2,000,000,000 ($200,000.00) Equity, (File 333-119675 - Oct. 12) (BR. 07) S-8 ZKID NETWORK CO, 445 WEST ERIE STREET, SUITE 106B, CHICAGO, IL, 60610, 3126540733 - 0 ($81,650.00) Equity, (File 333-119677 - Oct. 12) (BR. 09) S-8 MAGNUM DIOR RESOURCES INC, 3266 YONGE STREET STE 1208, BC, TORONTO ONTARIO CANA, A6, 00000, 20,000,000 ($1,100,000.00) Equity, (File 333-119678 - Oct. 12) (BR. 08) SB-2 VERDISYS INC, 25025 I-45 NORTH, SUITE 525, THE WOODLANDS, TX, 77380, (281) 364-6999 - 2,088,430 ($1,503,669.60) Equity, (File 333-119679 - Oct. 12) (BR. 04) S-8 CITIGROUP INC, 399 PARK AVENUE, NEW YORK, NY, 10043, 2125591000 - 0 ($889,700,000.00) Equity, (File 333-119680 - Oct. 12) (BR. 07) S-8 SERVICE CORPORATION INTERNATIONAL, 1929 ALLEN PKWY, P O BOX 130548, HOUSTON, TX, 77019, 7135225141 - 10,000,000 ($64,400,000.00) Equity, (File 333-119681 - Oct. 12) (BR. 37) S-3 ADVANCED MAGNETICS INC, 61 MOONEY ST, CAMBRIDGE, MA, 02138, 6174972070 - 0 ($50,000,000.00) Equity, (File 333-119682 - Oct. 12) (BR. 01) N-2 MUNIYIELD FLORIDA INSURED FUND /NJ/, 800 SCUDDERS MILL RD, PLAINSBORO, NJ, 08536, 6092822800 - 480 ($12,000,000.00) Equity, (File 333-119684 - Oct. 12) (BR. 17) S-8 SI Financial Group, Inc., 803 MAIN STREET, WILLIMANTIC, CT, 06226, (860) 423-4581 - 494,822 ($5,477,680.00) Equity, (File 333-119685 - Oct. 12) (BR. 07) S-3 MortgageIT Securities Corp., 33 MAIDEN LANE, NEW YORK, NY, 10038, (212) 651-7700 - 0 ($10,000,000,000.00) Mortgage Backed Securities, (File 333-119686 - Oct. 12) (BR. ) S-3 VAIL RESORTS INC, 137 BENCHMARK ROAD, C/O ANACONDA TOWER, AVON, CO, 81620, 9708452950 - 2,200,000 ($40,634,000.00) Equity, (File 333-119687 - Oct. 12) (BR. 05) S-3 WABASH NATIONAL CORP /DE, P O BOX 6129, LAFAYETTE, IN, 47905, 7657715310 - 0 ($96,789,750.00) Equity, (File 333-119688 - Oct. 12) (BR. 05) S-4 ATB Holdings Inc., 50 EAST RIVERCENTER BLVD., 16TH FLOOR, COVINGTON, KY, 41012, 859-815-3483 - 0 ($7,075,253,179.00) Equity, (File 333-119689 - Oct. 12) (BR. ) S-8 AVANEX CORP, 40919 ENCYCLOPEDIA CIRCLE, FREMONT, CA, 94538, 5108974172 - 6,900,000 ($13,506,000.00) Equity, (File 333-119690 - Oct. 12) (BR. 36) N-2 RMR F.I.R.E. Fund, 400 CENTRE STREET, NEWTON, MA, 02458, 617-332-9530 - 0 ($10,000,000.00) Equity, (File 333-119691 - Oct. 12) (BR. 18) S-8 Gold Kist Holdings Inc., 244 PERIMETER CENTER PARKWAY, N.E., ATLANTA, GA, 30346, 404-393-5000 - 0 ($44,000,000.00) Equity, (File 333-119692 - Oct. 12) (BR. 04) S-4 MARATHON OIL CORP, P O BOX 3128, HOUSTON, TX, 77253-3128, 7136296600 - 0 ($315,000,000.00) Equity, (File 333-119694 - Oct. 12) (BR. 04) F-3 TELESP CELLULAR HOLDING CO /ADR/, BANK OF NEW YORK, 48 WALL ST, NEW YORK, NY, 10286, 2124951727 - 0 ($222,696,711.00) Equity, (File 333-119695 - Oct. 12) (BR. 37) S-4 Norcraft Holdings, L.P., 3020 DENMARK AVENUE, SUITE 100, EAGAN, MN, 55121, (800) 297-0661 - 0 ($80,333,816.00) Non-Convertible Debt, (File 333-119696 - Oct. 12) (BR. ) S-8 Huron Consulting Group Inc., 550 WEST VAN BUREN STREET, CHICAGO, IL, 60607, (312) 583-8700 - 0 ($33,341,030.56) Equity, (File 333-119697 - Oct. 12) (BR. 08) S-3 OCWEN FINANCIAL CORP, 1675 PALM BEACH LAKES BLVD STE 1000, THE FORUM, WEST PALM BEACH, FL, 33401, 5616818000 - 0 ($175,000,000.00) Debt Convertible into Equity, (File 333-119698 - Oct. 12) (BR. 07) S-8 SENTICORE INC, 2410 HOLLYWOOD BLVD., HOLLYWOOD, FL, 33020, 954 927 0866 - 5,000,000 ($450,000.00) Equity, (File 333-119699 - Oct. 12) (BR. 09) S-3 TRAVELZOO INC, 590 MADISON AVENUE, 21ST FLOOR, NEW YORK, NY, 10022, 2125214200 - 750,000 ($41,002,500.00) Equity, (File 333-119700 - Oct. 12) (BR. 03) S-4 Refco Group Ltd., LLC, ONE WORLD FINANCIAL CENTER, 200 LIBERTY STREET, TOWER A, NEW YORK, NY, 10281, 212-693-7000 - 0 ($600,000,000.00) Non-Convertible Debt, (File 333-119701 - Oct. 12) (BR. ) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off- Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off- Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------ 110 MEDIA GROUP, INC. DE 1.01,9.01 10/05/04 A21 INC TX 1.01,9.01 10/11/04 AAMES FINANCIAL CORP/DE DE 1.01 10/08/04 ABERCROMBIE & FITCH CO /DE/ DE 1.01,9.01 10/06/04 ACETO CORP NY 1.01,9.01 10/07/04 ACTIVANT SOLUTIONS INC /DE/ DE 1.02,5.02,9.01 10/07/04 ACTUATE CORP DE 8.01,9.01 10/11/04 ADSTAR INC DE 8.01 10/08/04 ADTRAN INC DE 2.02,9.01 10/11/04 ADVANCED PHOTONIX INC DE 1.01 10/12/04 AEI INCOME & GROWTH FUND XXI LTD PART MN 2.01,9.01 10/06/04 AFFIRMATIVE INSURANCE HOLDINGS INC DE 7.01 10/12/04 ALCOA INC PA 2.02,9.01 10/07/04 ALLIANCE CAPITAL MANAGEMENT HOLDING L DE 7.01,9.01 10/12/04 ALLIANCE CAPITAL MANAGEMENT L P DE 7.01,9.01 10/12/04 ALLIANCE DATA SYSTEMS CORP DE 1.01,7.01,9.01 10/08/04 ALLIED WASTE INDUSTRIES INC DE 7.01 10/08/04 AMERICAN INTERNATIONAL PETROLEUM CORP NV 1.03,9.01 10/12/04 AMERICAN OIL & GAS INC NV 8.01,9.01 10/12/04 AMERICAN PHYSICIANS CAPITAL INC MI 8.01,9.01 10/11/04 AMERICAN SEAFOODS GROUP LLC DE 7.01 10/12/04 AMERICAN SEAFOODS GROUP LLC DE 7.01,9.01 10/12/04 AMERICAN SKIING CO /ME DE 8.01 10/12/04 AMERICAN SPECTRUM REALTY INC MD 8.01,9.01 10/11/04 AmeriCredit Automobile Receivables Tr DE 8.01,9.01 10/11/04 AMERICREDIT AUTOMOBILE RECEIVABLES TR DE 8.01,9.01 10/11/04 AMERICREDIT AUTOMOBILE RECEIVABLES TR DE 8.01,9.01 10/11/04 AmeriCredit Automobile Receivables Tr DE 8.01,9.01 10/11/04 AMGEN INC DE 1.01,9.01 10/05/04 AMKOR TECHNOLOGY INC DE 8.01 10/12/04 AMLI RESIDENTIAL PROPERTIES TRUST MD 5.02,9.01 10/07/04 AMSOUTH BANCORPORATION DE 1.01,9.01 10/12/04 AMSURG CORP TN 7.01,9.01 10/12/04 ANSOFT CORP PA 8.01 10/07/04 ANZA CAPITAL INC NV 1.01,3.02 10/11/04 APARTMENT INVESTMENT & MANAGEMENT CO MD 8.01 10/06/04 APOGEE ENTERPRISES INC MN 5.02,9.01 10/06/04 ARCH WIRELESS INC DE 1.01,8.01,9.01 10/05/04 ARCHSTONE SMITH OPERATING TRUST MD 7.01,9.01 10/12/04 ARCHSTONE SMITH TRUST CO 7.01,9.01 10/12/04 ARES CAPITAL CORP MD 2.01,8.01,9.01 10/08/04 ARGENT SECURITIES INC 9.01 10/06/04 ARLINGTON HOSPITALITY INC DE 8.01,9.01 10/12/04 ARMSTRONG HOLDINGS INC /PA/ PA 8.01,9.01 10/11/04 ART TECHNOLOGY GROUP INC DE 8.01,9.01 10/11/04 ART TECHNOLOGY GROUP INC DE 8.01,9.01 10/12/04 ARTHROCARE CORP DE 1.01,8.01,9.01 10/06/04 ASBURY AUTOMOTIVE GROUP INC DE 8.01 09/30/04 ASHWORTH INC DE 1.01,5.02,9.01 10/12/04 Asset Backed Pass-Through Certificate DE 8.01,9.01 08/25/04 AMEND AVISTA CORP WA 2.06,8.01,9.01 10/08/04 AXEDA SYSTEMS INC DE 1.01,1.02,2.03,3.02,3.03,9.01 08/05/04 AXESSTEL INC NV 2.02,9.01 10/06/04 AXIS CAPITAL HOLDINGS LTD 8.01,9.01 10/11/04 BACKWEB TECHNOLOGIES LTD 2.05,5.02,9.01 10/05/04 BAKBONE SOFTWARE INC 4.01,9.01 10/05/04 BANC OF AMERICA FUNDING CORP DE 8.01,9.01 10/07/04 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 10/07/04 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 10/08/04 BANCSHARES OF FLORIDA INC FL 7.01,9.01 10/12/04 BANK OF GRANITE CORP DE 2.02,9.01 10/12/04 BE AEROSPACE INC DE 2.04 10/07/04 BEACH FIRST NATIONAL BANCSHARES INC SC 2.02,9.01 10/12/04 BECKMAN COULTER INC DE 1.01,9.01 10/07/04 BECKMAN COULTER INC DE 5.02,9.01 10/08/04 BESTWAY INC DE 7.01 10/08/04 BICO INC/PA PA 5.01 10/12/04 BIG DOG HOLDINGS INC DE 4.01 09/29/04 AMEND BINDVIEW DEVELOPMENT CORP TX 7.01,9.01 10/01/04 BIO REFERENCE LABORATORIES INC NJ 1.01 10/05/04 BLUE RIDGE PAPER PRODUCTS INC 8.01,9.01 10/08/04 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA 2.03,3.02,8.01 10/05/04 BRUKER BIOSCIENCES CORP DE 1.01,5.02,9.01 09/27/04 BURZYNSKI RESEARCH INSTITUTE INC DE 8.01,9.01 10/12/04 BUTLER NATIONAL CORP DE 2.02,9.01 09/15/04 C-COR INC PA 2.02,9.01 10/12/04 CABCO TRUST FOR TEXACO CAPITAL INC. G DE 8.01,9.01 10/01/04 CalAmp Corp. DE 2.02,9.01 08/31/04 CAPITAL ONE AUTO FINANCE TRUST 2004-A DE 8.01,9.01 10/12/04 CAPITAL ONE AUTO RECEIVABLES LLC DE 8.01,9.01 10/12/04 CAPITAL ONE MASTER TRUST NY 8.01,9.01 10/08/04 CAPITAL ONE MULTI ASSET EXECUTION TRU DE 8.01,9.01 10/11/04 CAPITAL ONE PRIME AUTO RECEIVABLES TR DE 8.01,9.01 10/12/04 Capital One Prime Auto Receivables Tr DE 8.01,9.01 10/12/04 CAPTIVA SOFTWARE CORP DE 2.02,9.01 10/12/04 CASCADE BANCORP OR 7.01,9.01 10/12/04 CELL GENESYS INC DE 2.02,7.01,9.01 10/12/04 CELL TECH INTERNATIONAL INC DE 7.01,9.01 10/07/04 Cellu Tissue Holdings, Inc. DE 2.02,9.01 10/11/04 CHASE FUNDING INC NY 8.01,9.01 09/27/04 CHINA GRANITE CORP NV 1.01,2.03,3.02,5.02 10/07/04 CHINA PHARMACEUTICALS INTERNATIONAL C D8 5.02 10/01/04 CHINA WORLD TRADE CORP NV 9.01 10/12/04 CHIPPAC INC CA 8.01 10/11/04 CHIRON CORP DE 8.01 10/11/04 CHURCHILL DOWNS INC KY 2.02,9.01 10/11/04 CINCINNATI FINANCIAL CORP DE 7.01,9.01 10/11/04 CIRCUIT RESEARCH LABS INC AZ 1.01,2.03,3.02,7.01 10/12/04 CIT EC EF 2001-A DE 9.01 10/12/04 CIT EQUIPMENT COLLATERAL 2002-VT1 DE 9.01 10/12/04 CIT EQUIPMENT COLLATERAL 2003-EF1 DE 9.01 10/12/04 CIT EQUIPMENT COLLATERAL 2003-VT1 DE 9.01 10/12/04 CIT Equipment Collateral 2004-EF1 DE 9.01 10/12/04 CIT EQUIPMENT COLLATERAL 2004-VT1 DE 9.01 10/12/04 CIT RV TRUST 1997 A DE 9.01 10/12/04 CIT RV TRUST 1998-A DE 9.01 10/12/04 CIT RV TRUST 1999-A DE 9.01 10/12/04 CITADEL SECURITY SOFTWARE INC DE 2.02,9.01 10/07/04 CITIZENS & NORTHERN CORP PA 2.02,9.01 09/30/04 CLEVELAND CLIFFS INC OH 8.01 10/11/04 CMS ENERGY CORP MI 8.01 10/11/04 COLLECTORS UNIVERSE INC DE 7.01 10/08/04 COMMERCE BANCORP INC /NJ/ NJ 2.02,9.01 10/12/04 COMMERCE ONE INC / DE/ DE 3.01,3.02,9.01 10/08/04 COMMSCOPE INC DE 2.02,2.05,7.01,9.01 10/11/04 COMPOSITE SOLUTIONS INC FL 1.03,5.02 10/11/04 COMPUTER ASSOCIATES INTERNATIONAL INC DE 1.01,9.01 10/06/04 COMPUTER TASK GROUP INC NY 7.01 10/12/04 CONSOLIDATED FREIGHTWAYS CORP DE 8.01 10/08/04 COSINE COMMUNICATIONS INC DE 4.01 10/11/04 COUNTRYWIDE FINANCIAL CORP DE 2.02,9.01 10/12/04 CPI CORP DE 5.02 10/06/04 CPI HOLDCO INC DE 8.01,9.01 10/11/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 10/12/04 CROWN FINANCIAL GROUP INC NJ 8.01,9.01 10/05/04 CROWN HOLDINGS INC PA 1.01,2.03,9.01 10/06/04 CUBIC ENERGY INC TX 1.01,2.03,3.02,9.01 10/06/04 CV THERAPEUTICS INC DE 8.01,9.01 10/11/04 CWALT INC 8.01,9.01 07/29/04 D & K HEALTHCARE RESOURCES INC DE 8.01,9.01 10/11/04 DAIMLERCHRYSLER AUTO TRUST 2004-A MI 8.01,9.01 10/08/04 DAIMLERCHRYSLER AUTO TRUST 2004-B MI 8.01,9.01 10/08/04 DANA CORP VA 7.01,9.01 10/12/04 DDI CORP CA 2.02,9.01 10/12/04 DENDO GLOBAL CORP NV 8.01 10/07/04 DERMA SCIENCES INC PA 4.01,9.01 09/29/04 AMEND DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 10/11/04 DICKS SPORTING GOODS INC DE 2.01,9.01 07/29/04 AMEND DIEBOLD INC OH 8.01,9.01 10/11/04 DIGITAL VIDEO SYSTEMS INC DE 3.01 10/08/04 DILLARD ASSET FUNDING CO DE 8.01,9.01 09/15/04 DIME COMMUNITY BANCSHARES INC DE 7.01 10/08/04 DIMON INC VA 8.01,9.01 10/11/04 DOBI MEDICAL INTERNATIONAL INC NV 5.02,9.01 10/07/04 DOLLAR GENERAL CORP TN 1.02,5.02,9.01 10/08/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 10/11/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 10/11/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 10/08/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 10/07/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 10/07/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 10/07/04 DVI RECEIVABLES VIII LLC DE 8.01,9.01 10/11/04 DVI RECEIVABLES XIX LLC DE 8.01,9.01 10/08/04 DVI RECEIVABLES XVIII LLC DE 8.01,9.01 10/08/04 DYNACQ HEALTHCARE INC DE 2.04 10/06/04 EDGE PETROLEUM CORP DE 7.01,9.01 10/07/04 ELECTRONIC DATA SYSTEMS CORP /DE/ DE 5.02 10/08/04 ELITE PHARMACEUTICALS INC /DE/ DE 3.02,3.03,5.03,9.01 10/06/04 ELOYALTY CORP DE 5.02,9.01 10/06/04 ENDWAVE CORP DE 4.01,7.01,9.01 10/07/04 ENTERGY ARKANSAS INC AR 2.02,7.01,8.01,9.01 10/05/04 ESCO TECHNOLOGIES INC MO 1.01,2.03 10/06/04 ESSEX PROPERTY TRUST INC MD 5.04 10/11/04 EVEREST REINSURANCE HOLDINGS INC DE 9.01 10/06/04 EVERTRUST FINANCIAL GROUP INC WA 8.01,9.01 10/11/04 EWORLDMEDIA HOLDINGS INC NV 5.02,9.01 10/08/04 EXCEL TECHNOLOGY INC DE 2.02 09/30/04 EXIDE TECHNOLOGIES DE 1.01,5.02,9.01 10/12/04 EZCORP INC DE 4.01,9.01 10/06/04 FAB INDUSTRIES INC DE 2.02,9.01 10/12/04 FALCON PRODUCTS INC /DE/ DE 1.01,9.01 10/06/04 FARMERS CAPITAL BANK CORP KY 8.01,9.01 10/08/04 FASTENAL CO MN 2.02,9.01 10/12/04 FEDERAL NATIONAL MORTGAGE ASSOCIATION 8.01 09/24/04 FINISAR CORP DE 1.01,9.01 10/11/04 FIRST COMMUNITY FINANCIAL CORP PA 8.01 10/12/04 FIRST FINANCIAL BANCORP /CA/ CA 3.03,8.01,9.01 09/07/04 FIRST HARTFORD CORP ME 2.03,5.03 10/08/04 FIRSTBANK CORP MI 1.01,2.03,9.01 10/12/04 FISCHER IMAGING CORP DE 4.01,9.01 10/07/04 FLOWSERVE CORP NY 1.01,9.01 10/07/04 FOOD TECHNOLOGY SERVICE INC FL 3.01 09/30/04 G REIT INC MD 8.01 09/16/04 GANNETT CO INC /DE/ DE 2.02 09/26/04 GENERAL GROWTH PROPERTIES INC DE 7.01,9.01 10/08/04 GLOBAL CROSSING LTD 2.02,9.01 10/08/04 GLOBAL DIGITAL SOLUTIONS INC NJ 4.01,8.01,9.01 09/29/04 AMEND GLOBAL MED TECHNOLOGIES INC CO 8.01,9.01 10/08/04 GOLD BANC CORP INC KS 1.02,9.01 10/11/04 GOOD BUDDYS COFFEE EXPRESS INC 4.01 07/15/04 GoRemote Internet Communications, Inc DE 4.01,5.03 10/11/04 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 10/12/04 GREYHOUND LINES INC DE 8.01,9.01 10/08/04 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 10/08/04 GS MORTGAGE SECURITIES CORP DE 8.01 10/12/04 GTX INC /DE/ DE 5.02,9.01 10/07/04 GUITAR CENTER INC DE 1.01,1.02,5.02,7.01 10/08/04 HANCOCK HOLDING CO MS 7.01,8.01,9.01 10/11/04 HARKEN ENERGY CORP DE 1.01,3.02 10/07/04 HARLEYSVILLE GROUP INC DE 8.01 10/12/04 HARMONIC INC DE 2.02,9.01 10/11/04 HEALTH ENHANCEMENT PRODUCTS INC NV 5.02 10/08/04 HEALTHSOUTH CORP DE 1.01,9.01 10/11/04 HERITAGE PROPERTY INVESTMENT TRUST IN MD 8.01,9.01 10/12/04 HERITAGE PROPERTY INVESTMENT TRUST IN MD 1.01,9.01 10/12/04 HILB ROGAL & HAMILTON CO /VA/ VA 5.04 10/06/04 HMP Equity Holdings CORP DE 8.01 10/12/04 HOLLY CORP DE 8.01 10/11/04 HOME PRODUCTS INTERNATIONAL INC DE 7.01,8.01,9.01 10/11/04 HOUSE OF BRUSSELS CHOCOLATES INC NV 9.01 07/29/04 AMEND HUFFY CORP OH 5.02,7.01 10/12/04 HUGHES SUPPLY INC FL 1.01,2.03,8.01,9.01 10/05/04 HUNTSMAN INTERNATIONAL HOLDINGS LLC DE 8.01 10/12/04 HUNTSMAN INTERNATIONAL LLC DE 8.01 10/12/04 HUNTSMAN LLC UT 8.01 10/12/04 HYPERFEED TECHNOLOGIES INC DE 4.01 10/08/04 HyperSpace Communications, Inc. CO 8.01,9.01 10/06/04 HYTHIAM INC DE 1.01,7.01,9.01 10/08/04 I CRYSTAL INC DE 1.01,7.01,9.01 10/06/04 IA GLOBAL INC DE 2.01,3.01,9.01 10/07/04 IBERIABANK CORP LA 2.02,7.01,9.01 10/12/04 IMAGE ENTERTAINMENT INC CA 4.01,9.01 10/08/04 IMATION CORP DE 5.02,7.01 10/08/04 IMCO RECYCLING INC DE 5.02,9.01 10/06/04 IMMUNICON CORP 8.01,9.01 10/11/04 IMPAC MEDICAL SYSTEMS INC 1.01,9.01 10/05/04 INFOCROSSING INC DE 7.01,9.01 10/12/04 INTEGRATED BIOPHARMA INC DE 7.01,9.01 10/12/04 INTEL CORP DE 1.01 10/06/04 INTEL CORP DE 2.02 10/12/04 INTER PARFUMS INC DE 4.01 10/12/04 INTERCEPT INC GA 8.01,9.01 10/12/04 INTERNATIONAL SPORTS & MEDIA GROUP IN NV 5.01 10/05/04 INTERNET CAPITAL GROUP INC DE 5.02,9.01 10/08/04 Interstar Millennium Series 2003-3G 8.01,9.01 10/11/04 INVERNESS MEDICAL INNOVATIONS INC DE 2.05 10/05/04 IPC HOLDINGS LTD 8.01,9.01 10/11/04 ITERIS HOLDINGS INC DE 4.01,9.01 10/05/04 IVAX CORP FL 5.05 10/07/04 JOHNSON CONTROLS INC WI 7.01,9.01 10/08/04 JUPITERMEDIA CORP DE 2.01,9.01 08/02/04 AMEND KAISER GROUP HOLDINGS INC DE 8.01,9.01 10/12/04 KENNEDY WILSON INC DE 3.01,9.01 10/11/04 KMART HOLDING CORP DE 1.01 10/07/04 KRONOS INC MA 1.01 10/05/04 KRONOS WORLDWIDE INC 7.01,9.01 10/08/04 LA JOLLA PHARMACEUTICAL CO DE 5.02,9.01 10/11/04 LABARGE INC DE 7.01,9.01 10/12/04 LACLEDE STEEL CO /DE/ DE 8.01,9.01 08/31/04 LAS VEGAS SANDS INC NV 2.01,9.01 07/29/04 LEHMAN ABS CORP MOTOROLA DEBENTURE B DE 8.01,9.01 10/01/04 LIBERATE TECHNOLOGIES DE 2.02,9.01 10/12/04 LIMITED BRANDS INC DE 1.01,2.03 10/08/04 LINCOLN LOGS LTD NY 4.01,7.01 10/12/04 LONE STAR TECHNOLOGIES INC DE 8.01 10/06/04 LONE STAR TECHNOLOGIES INC DE 2.02,9.01 10/08/04 LQ CORP INC DE 5.02 10/07/04 M&T BANK CORP NY 2.02,9.01 10/12/04 MAGNUM HUNTER RESOURCES INC NV 1.01,5.02,7.01,9.01 10/12/04 MAGNUS INTERNATIONAL RESOURCES, INC. NV 1.01,8.01,9.01 09/30/04 MANCHESTER INC 5.03 08/20/04 MANNATECH INC TX 5.02,9.01 10/06/04 MARINE PRODUCTS CORP DE 8.01,9.01 10/11/04 MARKET CENTRAL INC DE 8.01,9.01 10/05/04 MARKWEST ENERGY PARTNERS L P 7.01,9.01 10/12/04 MARKWEST HYDROCARBON INC DE 2.01,9.01 07/30/04 AMEND MARLIN BUSINESS SERVICES CORP 1.01,9.01 10/07/04 MARRIOTT INTERNATIONAL INC /MD/ DE 1.01,9.01 10/06/04 MATERIAL SCIENCES CORP DE 8.01,9.01 10/11/04 MAVERICK TUBE CORPORATION DE 2.02,7.01,9.01 10/12/04 MAXIM MORTGAGE CORP/ DE 1.01,9.01 10/11/04 MCDERMOTT INTERNATIONAL INC R1 8.01 10/08/04 MCG CAPITAL CORP DE 5.02 10/05/04 MDC HOLDINGS INC DE 2.02,7.01,9.01 10/11/04 MED DIVERSIFIED INC NV 7.01,9.01 09/24/04 MEDIABAY INC FL 1.01,9.01 10/05/04 MEDTRONIC INC MN 8.01,9.01 10/12/04 MELLON BANK N A MA 8.01,9.01 10/08/04 MELLON BANK N A MA 8.01,9.01 10/08/04 MEMBERWORKS INC DE 8.01,9.01 10/12/04 MERRILL LYNCH & CO INC DE 2.02,9.01 10/12/04 METROCALL HOLDINGS INC DE 1.01,8.01,9.01 10/05/04 MFB CORP IN 9.01 03/31/04 AMEND MGP INGREDIENTS INC KS 7.01,9.01 10/12/04 MIDWAY GAMES INC DE 3.02,8.01,9.01 10/05/04 MIDWEST AIR GROUP INC WI 2.02,9.01 10/08/04 MIDWEST BANC HOLDINGS INC DE 1.01,5.02 09/28/04 AMEND MISSION RESOURCES CORP DE 8.01 10/11/04 MOONEY AEROSPACE GROUP LTD DE 4.01 09/15/04 AMEND MORGAN BEAUMONT INC NV 1.01,8.01,9.01 10/11/04 AMEND MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 10/12/04 MOSCOW CABLECOM CORP DE 8.01,9.01 10/12/04 MotivNation, Inc. 5.02 09/15/04 MOVIE GALLERY INC DE 1.01,9.01 09/29/04 NARA BANCORP INC DE 5.02 10/12/04 NATURAL HEALTH TRENDS CORP FL 1.01,3.02,9.01 10/06/04 NAVIDEC INC CO 7.01,9.01 10/05/04 NEOPROBE CORP DE 8.01,9.01 10/11/04 NEW MEDIUM ENTERPRISES INC NV 5.02 10/12/04 NEW MOUNTAINTOP CORP DE 4.01 10/11/04 NEWPOWER HOLDINGS INC DE 8.01,9.01 10/07/04 NEXT INC/TN DE 7.01,9.01 10/08/04 NORTH STATE BANCORP NC 7.01,9.01 10/12/04 NORTHWESTERN CORP DE 8.01,9.01 10/07/04 NORTHWESTERN CORP DE 8.01,9.01 10/08/04 NOVASTAR FINANCIAL INC MD 8.01,9.01 10/12/04 NPS PHARMACEUTICALS INC DE 8.01,9.01 10/11/04 NS GROUP INC KY 2.02,9.01 10/11/04 NUI CORP /NJ/ NJ 8.01 10/12/04 NYER MEDICAL GROUP INC FL 1.01 10/06/04 OBN HOLDINGS NV 8.01 10/12/04 OIL DRI CORPORATION OF AMERICA DE 5.02,9.01 10/12/04 OMNI ENERGY SERVICES CORP LA 1.01,8.01,9.01 10/12/04 OPNET TECHNOLOGIES INC DE 2.01,7.01,9.01 10/12/04 OPTIO SOFTWARE INC GA 9.01 08/10/04 AMEND ORACLE CORP /DE/ DE 8.01 10/12/04 Origen Residential Securities, Inc. DE 8.01,9.01 09/29/04 ORLEANS HOMEBUILDERS INC DE 9.01 07/28/04 AMEND OSI SYSTEMS INC CA 2.01,9.01 03/19/04 AMEND OVERHILL FARMS INC NV 1.01,9.01 10/06/04 PACIFIC BIOMETRICS INC DE 1.01 10/06/04 PACIFIC FINANCIAL CORP WA 7.01 10/06/04 PARTY CITY CORP DE 2.02,9.01 10/11/04 PATTERSON COMPANIES, INC. MN 1.01,9.01 10/07/04 PENNS WOODS BANCORP INC PA 1.02,9.01 10/07/04 PENNSYLVANIA REAL ESTATE INVESTMENT T PA 1.01,9.01 10/08/04 PEOPLESOFT INC DE 5.04,9.01 10/08/04 PERFICIENT INC DE 4.01 10/11/04 PETMED EXPRESS INC FL 8.01 10/08/04 PHARMAFRONTIERS CORP TX 3.02,9.01 09/30/04 PHELPS DODGE CORP NY 5.02 10/12/04 PINNACLE AIRLINES CORP DE 8.01,9.01 10/11/04 PINNACLE SYSTEMS INC CA 8.01 10/08/04 PIONEER NATURAL RESOURCES CO DE 8.01,9.01 10/12/04 PLASTIPAK HOLDINGS INC DE 8.01 10/07/04 POLO RALPH LAUREN CORP DE 1.01,2.03,9.01 10/06/04 PORTOLA PACKAGING INC DE 5.02 10/04/04 POST PROPERTIES INC GA 8.01,9.01 10/06/04 POST PROPERTIES INC GA 1.01,9.01 10/11/04 QUICKSILVER RESOURCES INC DE 1.01,9.01 10/06/04 QUOVADX INC DE 1.01,5.02,9.01 10/11/04 R&G FINANCIAL CORP PR 1.01,9.01 10/11/04 RADIATION THERAPY SERVICES INC FL 1.01,2.03,9.01 10/08/04 RAINMAKER SYSTEMS INC CA 4.01 10/07/04 REGAL BELOIT CORP WI 9.01 08/30/04 AMEND RELM WIRELESS CORP NV 8.01,9.01 10/06/04 RENOVO HOLDINGS NV 8.01,9.01 09/13/04 RETURN ON INVESTMENT CORP DE 2.02,9.01 10/12/04 RICHARDSON ELECTRONICS LTD/DE DE 8.01 10/08/04 ROBBINS & MYERS INC OH 2.05 10/06/04 ROBERTS REALTY INVESTORS INC GA 2.01,9.01 07/29/04 AMEND ROCKWOOD SPECIALTIES GROUP INC 1.01,2.03,9.01 10/08/04 RUSH FINANCIAL TECHNOLOGIES INC TX 3.02,7.01,9.01 09/30/04 SAFEGUARD SCIENTIFICS INC PA 2.04,9.01 10/01/04 AMEND SANDY SPRING BANCORP INC MD 5.02,7.01,9.01 10/11/04 SBA COMMUNICATIONS CORP FL 3.02 10/05/04 SCANSOURCE INC SC 5.02,9.01 10/11/04 SCIENCE APPLICATIONS INTERNATIONAL CO DE 8.01,9.01 10/12/04 SECURE COMPUTING CORP DE 2.02,9.01 10/05/04 SENETEK PLC /ENG/ 8.01,9.01 10/09/04 SHARPS COMPLIANCE CORP DE 5.02 10/08/04 SHAW GROUP INC LA 1.01,9.01 10/12/04 SIBONEY CORP MD 1.01,9.01 10/12/04 SIERRA PACIFIC RESOURCES /NV/ NV 8.01,9.01 10/10/04 SILESIA ENTERPRISES INC NV 4.01 08/15/04 SIRICOMM INC DE 8.01,9.01 10/08/04 SL GREEN REALTY CORP MD 9.01 07/28/04 AMEND SLADES FERRY BANCORP MA 2.01,9.01 10/12/04 SM&A CA 1.01,7.01 10/08/04 SMARTIRE SYSTEMS INC 3.02 10/05/04 SMTEK INTERNATIONAL INC DE 2.02 10/12/04 SONIC AUTOMOTIVE INC DE 2.02,9.01 10/12/04 SONICBLUE INC DE 8.01,9.01 08/31/04 SPACEHAB INC \WA\ WA 1.01,9.01 10/06/04 SPANISH BROADCASTING SYSTEM INC DE 1.01,3.02,3.03,7.01,9.01 10/08/04 SPECTRALINK CORP CO 7.01 10/07/04 SPECTRANETICS CORP DE 5.02,9.01 10/08/04 SPORTSNUTS INC DE 9.01 10/11/04 SPRINT CORP KS 1.01,9.01 10/11/04 STANLEY FURNITURE CO INC/ DE 2.02,9.01 09/25/04 STARBUCKS CORP WA 7.01,9.01 10/12/04 STATE STREET CORP MA 2.02,9.01 10/12/04 STEWART & STEVENSON SERVICES INC TX 8.01,9.01 10/12/04 STONE ENERGY CORP DE 1.01,9.01 10/01/04 AMEND STRATS SM FOR JPMORGAN CHASE & CO SEC 8.01,9.01 08/29/04 STRATS SM TRUST FOR IBM CORP SEC SERI 8.01,9.01 09/29/04 STRATS SM TRUST FOR MORGAN STANLEY SE 8.01,9.01 10/01/04 STRATS SM TRUST FOR MORGAN STANLEY SE 8.01,9.01 10/01/04 STRUCTURED ASSET SECURITIES CORP II 8.01,9.01 10/12/04 SUMMIT BANCSHARES INC /TX/ TX 2.02,7.01,9.01 10/12/04 SUNAIR ELECTRONICS INC FL 1.01,2.01,9.01 10/05/04 SUNOCO LOGISTICS PARTNERS LP DE 8.01,9.01 10/11/04 SUNRISE REAL ESTATE DEVELOPMENT GROUP TX 2.01,3.02,9.01 08/31/04 SUNRISE USA INC NV 4.01,9.01 10/01/04 SUNTRUST BANKS INC GA 2.02,8.01,9.01 10/11/04 SYCAMORE NETWORKS INC DE 1.01,5.02 10/05/04 AMEND T REIT INC VA 8.01 09/16/04 TANOX INC DE 7.01 10/12/04 TECH LABORATORIES INC NJ 4.01,9.01 10/01/04 AMEND TECHNOLOGY RESEARCH CORP FL 1.01,2.02,9.01 10/11/04 TEKNOWLEDGE CORP DE 8.01 10/01/04 AMEND TELECOM COMMUNICATIONS INC 1.01,3.02,9.01 10/07/04 TELEDIGITAL INC DE 1.01,5.02,9.01 10/04/04 TELEGLOBE INTERNATIONAL HOLDINGS LTD 5.02,8.01,9.01 10/08/04 TENNANT CO MN 2.02,9.01 10/08/04 TERAYON COMMUNICATION SYSTEMS DE 7.01,9.01 09/20/04 TERAYON COMMUNICATION SYSTEMS DE 2.02,9.01 10/08/04 TERRA INDUSTRIES INC MD 1.01,3.02 10/07/04 TERRA TREMA INC NV 4.01 08/15/04 THAXTON GROUP INC SC 8.01,9.01 10/05/04 TICKETS COM INC DE 1.01,5.02 10/05/04 TIGER TELEMATICS INC DE 1.01,3.02,9.01 10/06/04 TIMBERLAND BANCORP INC WA 8.01,9.01 10/09/04 TOUCH AMERICA HOLDINGS INC DE 1.03,9.01 04/02/04 TRACKER CORP OF AMERICA DE 2.02,7.01 10/11/04 TRACTOR SUPPLY CO /DE/ DE 2.02,7.01 10/11/04 TRANSAX INTERNATIONAL LTD CO 7.01 10/12/04 TRANSCAT INC OH 4.01,9.01 10/05/04 TRANSTECHNOLOGY CORP DE 7.01,9.01 10/08/04 TRIAD AUTOMOBILE RECEIVABLES TRUST 20 CA 8.01,9.01 10/12/04 TROPICAL SPORTSWEAR INTERNATIONAL COR FL 2.05 10/07/04 UICI DE 8.01,9.01 10/08/04 ULTRALIFE BATTERIES INC DE 7.01,9.01 10/11/04 ULTRASTRIP SYSTEMS INC FL 8.01 10/12/04 UNICORP INC /NEW NV 3.03 10/12/04 UNITED CAPITAL CORP /DE/ DE 4.01,9.01 10/06/04 UNITRIN INC DE 8.01 10/08/04 UNIVERSAL FOREST PRODUCTS INC MI 2.02,9.01 10/12/04 UTAH MEDICAL PRODUCTS INC UT 8.01 10/12/04 VALENCE TECHNOLOGY INC DE 8.01,9.01 10/12/04 VARIAN INC DE 2.05 10/08/04 VASOMEDICAL INC DE 7.01,9.01 10/07/04 VENTAS INC DE 8.01,9.01 10/08/04 VIASYSTEMS INC DE 8.01,9.01 10/07/04 VICAL INC DE 1.01,5.02,9.01 10/11/04 VINEYARD NATIONAL BANCORP CA 7.01,9.01 10/12/04 VIRGINIA COMMERCE BANCORP INC 2.02,7.01,9.01 10/12/04 VISTEON CORP DE 5.02,9.01 10/06/04 VISTEON CORP DE 5.02 09/09/04 AMEND VISTEON CORP DE 5.02 09/09/04 AMEND VITACUBE SYSTEMS HOLDINGS INC NV 4.01,9.01 10/06/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 10/07/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 10/06/04 WESTELL TECHNOLOGIES INC DE 1.01 09/23/04 WESTWOOD ONE INC /DE/ DE 1.01 10/12/04 WHOLE FOODS MARKET INC TX 5.02,7.01,9.01 10/11/04 WILLIAM LYON HOMES DE 2.02,9.01 10/07/04 WINSTON HOTELS INC NC 1.01,2.03,9.01 10/05/04 WORLD WASTE TECHNOLOGIES INC CA 1.01,3.02,9.01 10/05/04 WPT ENTERPRISES INC 8.01,9.01 10/07/04 WYNDHAM INTERNATIONAL INC DE 5.02,9.01 10/12/04 XECHEM INTERNATIONAL INC DE 5.02 10/11/04 XOMA LTD /DE/ DE 8.01,9.01 11/26/01 AMEND XPONENTIAL INC DE 2.01,9.01 10/11/04 YAHOO INC DE 2.02,9.01 10/12/04 YOUBET COM INC DE 8.01,9.01 10/06/04 Z TEL TECHNOLOGIES INC DE 1.01,9.01 10/05/04 ZENITH NATIONAL INSURANCE CORP DE 1.01,9.01 10/12/04