SEC NEWS DIGEST Issue 2004-242 December 17, 2004 COMMISSION ANNOUNCEMENTS SEC CHIEF ACCOUNTANT STATEMENT ON FASB STATEMENT NO. 123(R), Share-Based Payment On December 15, the Financial Accounting Standards Board (FASB) issued its Statement of Financial Accounting Standards No. 123 (revised 2004), Share- Based Payment (Statement 123R), which addresses the accounting for employee stock options. The Commission’s Chief Accountant, Donald T. Nicolaisen, issued the following comments on Statement 123R: The issuance of Statement 123R represents another important improvement in US generally accepted accounting principles. It will result in more comparable information in financial statements provided to investors. Statement 123R requires that the cost of all employee stock options, as well as other equity-based compensation arrangements, be reflected in the financial statements based on the estimated fair value of the awards. Thus, it will provide complete information and will make it easier for investors to compare financial results among entities regardless of whether they use fixed or variable stock options or other forms of employee compensation. Stock options are a valuable and important tool that have been used by many companies as a means to motivate employees and to promote business growth. Statement 123R requires that the value of these arrangements be measured and recognized in the financial statements. The issuance of Statement 123R represents the culmination of years of work by the FASB. The debate has been open, rigorous and appropriate. I appreciate the hard work and dedication of the FASB and of the thousands of investors, analysts, registrants, employees and others who have shared their views on this important issue. Now that Statement 123R has been issued, companies should focus on implementation, and I encourage early adoption by those companies who are able to and who choose to do so. I recognize that this accounting standard requires the use of assumptions and estimates about future events, and some of the inputs to valuation models require considerable judgment. Accordingly, in applying the standard, it is important that preparers, auditors and those assisting in valuing equity-based awards use their best judgment. I anticipate that assumptions and estimates of fair value related to employee stock options will improve as companies gain more experience. I also anticipate that for many companies their best estimates under the new standard will differ from those previously used in footnote disclosures. The SEC staff will evaluate implementation of the new standard and is preparing to provide appropriate guidance to assist preparers of financial statements. (Press Rel. 2004-175) ENFORCEMENT PROCEEDINGS ULYSSES “THOMAS” WARE TEMPORARILY SUSPENDED PURSUANT TO RULE 102(e)(3) Ulysses “Thomas” Ware, an attorney, has been temporarily suspended from appearing or practicing before the Commission’s Rules of Practice. Ware, the principal of Rosenfeld, Goldman & Ware, a self-styled law firm and investment banking firm, engaged in a scheme to manipulate the stock of Investment Technology, Inc. by disseminating false and misleading information about the company and its purported on-line casino. On October 22, 2004, the U.S. District Court for the District of Nevada enjoined Ware from violating the antifraud, registration and reporting provisions of the federal securities laws. The Commission instituted the 102(e)(3) proceeding and temporarily suspended Ware based on the injunction entered against him. Ware may within thirty days after service of the Order file a petition with the Commission to lift the temporary suspension. If the Commission within thirty days after service of the Order receives no petition, the suspension shall become permanent pursuant to Rule 102(e)(3)(ii). If a petition is received within thirty days after service of the Order, the Commission shall, within 30 days after the filing of the petition, either lift the temporary suspension, or set the matter down for hearing at a time and place to be designated by the Commission, or both. If a hearing is ordered, following the hearing, the Commission may lift the suspension, censure the petitioner, or disqualify the petitioner from appearing or practicing before the Commission for a period of time, or permanently, pursuant to Rule 102(e)(3)(iii). (Rel. 34-50873; File No. 3-11774) COMMISSION ISSUES STOP ORDER REGARDING REGISTRATION STATEMENT OF BIO ONE CORPORATION On December 16, the Commission issued an Order Instituting Proceedings Pursuant To Section 8(d) of the Securities Act Of 1933, Making Findings And Issuing Stop Order (Order) against Bio One Corporation (Bio One), a company with offices at 1630 Winter Springs Blvd., Winter Springs, FL. Bio One, without admitting or denying any of the findings contained in the Order, agreed to the entry of an Order, which suspends the effectiveness of a registration statement filed by Bio One. Bio One filed a registration statement with the Commission on April 14, 2004 and filed an amendment to that registration statement on May 6, 2004. The amended registration statement described 293,384,616 shares of common stock to be sold by Cornell Capital Partners LP (CCP) and Newbridge Securities Corp. CCP provided financing to Bio One through a series of agreements, including a debenture and standby equity distribution agreement (the Equity Line). Bio One filed the registration statement for the resale of the common stock by CCP pursuant to that Equity Line. The amended registration statement was declared effective on May 11, 2004. The May 6, 2004 amended registration statement did not include audited financial statements with unqualified opinions for three companies that Bio One had acquired in early 2004: American Nutritional Exchange (ANE), Interactive Nutrition Int’l. (INI), and Weifang Shengtai (Shengtai). Those statements were required to be filed in Bio One’s registration statement by the Commission's regulations governing the offer and sale of securities to the public. Bio One filed financial statements for ANE and Shengtai on Form 8-K during November 2004. The company has not filed audited financial statements with unqualified opinions for INI. (Rel. 33-8515; File No. 3-11775) IN THE MATTER OF LONNIE DRAGON On December 17, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (“Order”) against Lonnie Dragon. The Order alleges that Dragon was enjoined by default by the United States District Court for the Southern District of California from violations of various provisions of the securities laws on November 18, 2004. Based on the above, the Order institutes proceedings based on the entry of the injunction and orders that a hearing be held to determine appropriate remedial sanctions. The administrative law judge will issue an initial decision no later than 210 days from the date of service of the Order. (Rel. 34-50875; File No. 3-11776) SEC v. JACK WEISS On December 16, the Commission filed a settled civil injunctive action in the U.S. States District Court for the Southern District of New York against Jack D. Weiss. The Commission’s complaint alleges that Jack D. Weiss, a New York City attorney, aided and abetted a fraudulent scheme to inflate the assets of an Israeli company. In 2000, Direct Capital Investments Ltd. (DCI), an Israeli corporate shell whose securities were trading on the Tel Aviv Stock Exchange, was being revived by its promoter, CEO and controlling shareholder, through a private placement of stock in the United States and Israel. DCI publicly reported that it had raised $825,000: $325,000 in Israel and $500,000 in the U.S. In connection with the preparation of the company’s June 30, 2000 quarterly financial statements, DCI’s independent auditors requested confirmation of its receipt of $300,000 (of the $500,000) from the U.S. offering. At the promoter’s request, Weiss submitted two false written confirmations to DCI’s attorney claiming that $300,000 from four U.S. investors had been deposited into his escrow account for the purchase of DCI shares. In fact, Weiss held no investor money in escrow at that time. DCI’s auditors accepted the false confirmations as authoritative and gave their approval to DCI’s financial statements for the quarter ended June 30, 2000, which were published and filed with the Tel Aviv Stock Exchange. Without admitting or denying the allegations in the complaint, Weiss consented to the entry of a final judgment permanently enjoining him from aiding and abetting violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder and requiring him to pay a civil penalty of $25,000. [SEC v. Jack D. Weiss., Case Number 04 Civ 9889 (RPP)] (LR-19002; AAE Rel. 2153) INVESTMENT COMPANY ACT RELEASES 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: MuniInsured Fund, Inc. [File No. 811-5190] [Release No. 26696 – December 15, 2004] Golden Gate Fund, Inc. [File No. 811-9925] [Release No. 26697 – December 15, 2004] BMO Partners Fund, L.P. [File No. 811-9935] [Release No. 26698 – December 15, 2004] Merriman Investment Trust [File No. 811-5487] [Release No. 26699 – December 15, 2004] Nations Government Income Term Trust 2004, Inc. [File No. 811-8192] [Release No. 26700 – December 15, 2004] Nations Balanced Target Maturity Fund, Inc. [File No. 811-8452] [Release No. 26701 – December 15, 2004] Nations Government Income Term Trust 2003, Inc. [File No. 811-7926] [Release No. 26702 – December 15, 2004] American Century Manager Funds [File No. 811-8668] [Release No. 26703 – December 15, 2004] American Century Capital Preservation Fund, Inc. [File No. 811-2247] [Release No. 26704 – December 15, 2004] American Century Capital Preservation Fund II, Inc. [File No. 811-3036] [Release No. 26705 – December 15, 2004] American Century Premium Reserves, Inc. [File No. 811-7446] [Release No. 26706 – December 15, 2004] American Tax-Exempt Bond Trust, Series 1 [File No. 811-2457] [Release No. 26707 – December 15, 2004] The Insured American Tax-Exempt Bond Trust, Series 1 [File No. 811-4026] [Release No. 26708 – December 15, 2004] SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-NYSE-2004-53) and Amendment Nos. 1 and 2 thereto by the New York Stock Exchange relating to a fee for the NYSE Alerts datafeed. (Rel. 34-50844) The Commission approved a proposed rule change (SR-PCX-2004-59) and Amendment Nos. 1 and 2 thereto submitted by the Pacific Exchange, through its wholly-owned subsidiary PCX Equities, Inc., relating to a new order modifier entitled "Proactive if Locked Reserve." Publication is expected in the Federal Register during the week of December 20. (Rel. 34-50868) PROPOSED RULE CHANGES The Philadelphia Stock Exchange filed a proposed rule change (SR-Phlx- 2004-51) and Amendment No. 1 thereto relating to Phlx Regulation 5, Visitors and Applicants. Publication is expected in the Federal Register during the week of December 20. (Rel. 34-50851) The Philadelphia Stock Exchange filed a proposed rule change (SR-Phlx- 2004-91) to establish a Directed Order Process for orders delivered to the Phlx via AUTOM. Publication is expected in the Federal Register during the week of December 20. (Rel. 34-50856) WITHDRAWAL GRANTED An order has been issued granting the application of Southwest Gas Corporation to withdraw its common stock, $1.00 par value, from listing and registration on the Pacific Exchange, effective at the opening of business on December 17. (Rel. 34-50872) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . SB-2 SOURCE ATLANTIC, INC., 55 ACCORD PARK DRIVE, ROCKLAND, MA, 02370, 781-871-8500 - 749,887 ($674,898.30) Equity, (File 333-121306 - Dec. 16) (BR. 09) S-8 CISCO SYSTEMS INC, 170 WEST TASMAN DR, SAN JOSE, CA, 95134-1706, 4085264000 - 90,134 ($523,417.15) Equity, (File 333-121307 - Dec. 16) (BR. 03) S-3 GENEREX BIOTECHNOLOGY CORP, 33 HARBOUR SQ, STE 202, TORONTO ONTARIO CANADA, A1, M5J 2G2, 4163642551 - 25,449,872 ($16,033,419.36) Equity, (File 333-121309 - Dec. 16) (BR. 01) S-8 MOTORSPORTS EMPORIUM, INC., 10631 E. RUNNING DEER TRAIL, SCOTTSDALE, AZ, 85262, 480-419-8607 - 70,000,000 ($399,000.00) Equity, (File 333-121311 - Dec. 16) (BR. 05) S-3 KFX INC, 55 MADISON STREET, SUITE 745, DENVER, CO, 80206, 3032932992 - 5,315,300 ($69,338,088.50) Equity, (File 333-121312 - Dec. 16) (BR. 06) S-8 DTOMI INC, 200 9TH AVENUE, SUITE 220, SAFETY HARBOR, FL, 34965, (727) 723-8664 - 300,000 ($48,000.00) Equity, (File 333-121313 - Dec. 16) (BR. 08) F-3 ECI TELECOM LTD/, 30 HASIVIM ST, PETAH TIKVA, L3, 49133 IS, 9729266555 - 30,000,000 ($237,750,000.00) Equity, (File 333-121314 - Dec. 16) (BR. 37) S-8 STOLT NIELSEN S A, C/O STOLT NIELSEN LIMITED, ALDWYCH HOUSE 71-91 ALDWYCH, LONDON WC2B 4HN ENGL, X0, 00000, 2036259400 - 4,512,000 ($122,230,080.00) Equity, (File 333-121315 - Dec. 16) (BR. 05) F-3 ON TRACK INNOVATIONS LTD, P O BOX 32, ZHR INDUSTRIAL ZONE, ROSH PINAISRAEL, L3, 2126616500 - 223,223 ($2,113,921.81) Other, (File 333-121316 - Dec. 16) (BR. 36) S-8 ECI TELECOM LTD/, 30 HASIVIM ST, PETAH TIKVA, L3, 49133 IS, 9729266555 - 3,000,000 ($23,775,000.00) Equity, (File 333-121317 - Dec. 16) (BR. 37) S-8 NET2PHONE INC, 520 BROAD STREET, NEWARK, NJ, 07102, 9734383111 - 0 ($6,420,000.00) Equity, (File 333-121318 - Dec. 16) (BR. 37) S-8 CURON MEDICAL INC, 46117 LANDING PARKWAY, FREMONT, CA, 94538, 5106611800 - 1,313,591 ($2,091,641.15) Equity, (File 333-121319 - Dec. 16) (BR. 36) S-8 CYTOGEN CORP, 6099878200 - 1,625,000 ($17,937,551.00) Equity, (File 333-121320 - Dec. 16) (BR. 01) S-1 Green Plains Renewable Energy, Inc., 9635 IRVINE BAY COURT, LAS VEGAS, NV, 89147, 702-524-8928 - 4,750,000 ($66,500,000.00) Equity, (File 333-121321 - Dec. 16) (BR. ) S-4 WMG Acquisition Corp, 75 ROCKEFELLER PLAZA, NEW YORK, NY, 10019, (212) 275-2000 - 0 ($659,460,000.00) Other, (File 333-121322 - Dec. 16) (BR. ) SB-2 EAST KANSAS AGRI ENERGY LLC, P.O. BOX 225, 210 1/2 EAST 4TH AVE., GARNETT, KS, 66032, 7854482888 - 0 ($10,000,100.00) Equity, (File 333-121323 - Dec. 16) (BR. 06) F-6 ADIDAS SALOMON AG /FI, ADI DASSLER STRAFSE 1-2, D-91074 HERZOGENAURACH, GERMANY, I8, 20,000,000 ($1,000,000.00) ADRs/ADSs, (File 333-121324 - Dec. 16) (BR. ) S-8 SERVICEMASTER CO, 3250 LACEY ROAD, SUITE 600, DOWNERS GROVE, IL, 60515, 6306632700 - 2,500,000 ($32,700,000.00) Equity, (File 333-121325 - Dec. 16) (BR. 08) SB-2 KRONOS ADVANCED TECHNOLOGIES INC, 333 S STATE ST, PMB111, LAKE OSWEGO, OR, 97034, 5035981900 - 112,844,493 ($16,926,673.95) Equity, (File 333-121326 - Dec. 16) (BR. 06) S-3 LOOKSMART LTD, 625 SECOND STREET, SAN FRANCISCO, CA, 94107, 4153487000 - 0 ($721,992.00) Equity, (File 333-121327 - Dec. 16) (BR. 03) S-8 CV THERAPEUTICS INC, 3172 PORTER DR, PALO ALTO, CA, 94304, 6503848500 - 250,000 ($7,930,264.44) Equity, (File 333-121328 - Dec. 16) (BR. 01) S-1 BofI Holding, Inc., 12220 EL CAMINO REAL, SUITE 220, SAN DIEGO, CA, 92130, (858) 350-6200 - 0 ($23,000,000.00) Equity, (File 333-121329 - Dec. 16) (BR. ) S-8 SMITH MICRO SOFTWARE INC, 51 COLUMBIA, STE 200, ALISO VIEJO, CA, 92656, 7143625800 - 0 ($25,477,554.00) Equity, (File 333-121330 - Dec. 16) (BR. 03) S-8 GRANT PRIDECO INC, 1450 LAKE ROBBINS DRIVE, SUITE 600, THE WOODLANDS, TX, 77038, 2812978500 - 1,200,000 ($23,340,000.00) Equity, (File 333-121331 - Dec. 16) (BR. 04) S-3 PENWEST PHARMACEUTICALS CO, 39 OLD RIDGEBURY ROAD, SUITE 11, DANBURY, CT, 06810-5120, 877-736-9378 - 3,125,000 ($36,718,750.00) Equity, (File 333-121332 - Dec. 16) (BR. 01) S-8 GOLFSMITH INTERNATIONAL HOLDINGS INC, 11000 N IH-35, AUSTIN, TX, 78753-3195, 5128378810 - 0 ($9,699,753.00) Equity, (File 333-121333 - Dec. 16) (BR. 02) S-8 PEREGRINE PHARMACEUTICALS INC, 14282 FRANKLIN AVE, TUSTIN, CA, 92780, 7145086000 - 5,000,000 ($6,375,000.00) Equity, (File 333-121334 - Dec. 16) (BR. 01) S-8 INTERNATIONAL ISOTOPES INC, 4137 COMMERCE CIRCLE, IDAHO FALLS, ID, 83401, 2085245300 - 2,000,000 ($220,000.00) Equity, (File 333-121335 - Dec. 16) (BR. 36) S-8 Abington Community Bancorp, Inc., 180 OLD YORK ROAD, JENKINTOWN, PA, 19046, (215) 886-8280 - 100,000 ($796,700.00) Equity, (File 333-121336 - Dec. 16) (BR. 07) S-8 Advance America, Cash Advance Centers, Inc., 135 NORTH CHURCH STREET, SPARTANBURG, SC, 29306, 864-342-5600 - 0 ($63,750,000.00) Equity, (File 333-121337 - Dec. 16) (BR. 07) S-3 HIGHLAND HOSPITALITY CORP, 8405 GREENSBORO DR, STE 500, MCLEAN, VA, 22102, 5713821700 - 0 ($10,619,977.00) Equity, (File 333-121338 - Dec. 16) (BR. 08) S-3 HIGHLAND HOSPITALITY CORP, 8405 GREENSBORO DR, STE 500, MCLEAN, VA, 22102, 5713821700 - 0 ($62,238,352.00) Equity, (File 333-121339 - Dec. 16) (BR. 08) S-8 HIGHLAND HOSPITALITY CORP, 8405 GREENSBORO DR, STE 500, MCLEAN, VA, 22102, 5713821700 - 0 ($2,470,500.00) Equity, (File 333-121340 - Dec. 16) (BR. 08) S-3 HIGHLAND HOSPITALITY CORP, 8405 GREENSBORO DR, STE 500, MCLEAN, VA, 22102, 5713821700 - 0 ($500,000,000.00) Equity, (File 333-121341 - Dec. 16) (BR. 08) S-8 METLIFE INC, 200 PARK AVENUE, NEW YORK, NY, 10166, 2125782211 - 0 ($5,000,000.00) Other, (File 333-121342 - Dec. 16) (BR. 01) S-8 METLIFE INC, 200 PARK AVENUE, NEW YORK, NY, 10166, 2125782211 - 0 ($105,000,000.00) Other, (File 333-121343 - Dec. 16) (BR. 01) S-8 METLIFE INC, 200 PARK AVENUE, NEW YORK, NY, 10166, 2125782211 - 0 ($2,785,650,000.00) Equity, (File 333-121344 - Dec. 16) (BR. 01) S-8 FLAG FINANCIAL CORP, 3475 PIEDMONT RD NE, STE 550, ATLANTA, GA, 30305, 4047607700 - 543,000 ($7,992,960.00) Equity, (File 333-121345 - Dec. 16) (BR. 07) S-4 WILLIAM LYON HOMES, 4490 VON KARMAN AVENUE, NEWPORT BEACH, CA, 92660, 9498333600 - 0 ($150,000,000.00) Non-Convertible Debt, (File 333-121346 - Dec. 16) (BR. 06) SB-2 ASSURE DATA INC, 2591 DALLAS PARKWAY, SUITE 102, FRISCO, TX, 75034, 972-963-0007 - 600,000 ($300,000.00) Debt Convertible into Equity, (File 333-121347 - Dec. 16) (BR. ) S-4 UNITED REFINING CO, 15 BRADLEY ST, WARREN, PA, 16365, 8147231500 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-121348 - Dec. 16) (BR. 04) S-3 FERRELLGAS PARTNERS L P, ONE LIBERTY PLAZA, LIBERTY, MO, 64068, 8167921600 - 2,098,063 ($41,468,790.00) Equity, (File 333-121350 - Dec. 16) (BR. 02) SB-2 Golden West Brewing Company, Inc., 945 WEST 2ND STREET, CHICO, CA, 95928, (530) 894-7906 - 1,000,000 ($500,000.00) Equity, (File 333-121351 - Dec. 16) (BR. ) S-8 Digital Realty Trust, Inc., 2730 SAND HILL ROAD, SUITE 280, MENLO PARK, CA, 94025, (650) 233-3600 - 0 ($28,474,326.86) Equity, (File 333-121353 - Dec. 16) (BR. 08) S-8 SANDS REGENT, 345 N ARLINGTON AVE, RENO, NV, 89501, 7023482210 - 0 ($6,020,000.00) Equity, (File 333-121354 - Dec. 16) (BR. 05) S-3 NEW CENTURY MORTGAGE SECURITIES INC, 18400 VON KARMAN, STE 1000, IRVINE, CA, 92612, 9498637243 - 0 ($5,000,000,000.00) Mortgage Backed Securities, (File 333-121357 - Dec. 16) (BR. 05) 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 ------------------------------------------------------------------------------------------------ @ROAD, INC CA 7.01,9.01 12/15/04 1 800 CONTACTS INC DE 8.01,9.01 12/15/04 3COM CORP DE 1.01,9.01 12/13/04 3COM CORP DE 2.02,9.01 12/16/04 ABGENIX INC DE 3.02,8.01,9.01 12/15/04 ACCUIMAGE DIAGNOSTICS CORP NV 1.01,7.01,9.01 11/24/04 AMEND ACTIVISION INC /NY DE 7.01,9.01 12/16/04 ACTUANT CORP WI 1.01,8.01,9.01 11/18/04 AMEND ADOBE SYSTEMS INC DE 2.02,9.01 12/16/04 ADSOUTH PARTNERS, INC. NV 7.01,8.01,9.01 12/10/04 ADVANCED VIRAL RESEARCH CORP DE 5.02,9.01 12/14/04 AGL RESOURCES INC GA 7.01 12/15/04 AGL RESOURCES INC GA 1.01,9.01 12/01/04 ALASKA AIR GROUP INC DE 8.01,9.01 12/16/04 ALASKA AIRLINES INC AK 8.01,9.01 12/16/04 ALEXION PHARMACEUTICALS INC DE 1.01,1.02,9.01 12/10/04 ALLIANCE GAMING CORP NV 1.01 12/15/04 ALLIS CHALMERS CORP DE 1.01,3.02,9.01 12/10/04 ALLOS THERAPEUTICS INC DE 8.01,9.01 12/16/04 ALPHARX INC DE 8.01,9.01 12/16/04 America Asia Corp. NV 3.02,3.03,5.03,8.01 12/14/04 AMERICAN BANK HOLDINGS INC DE 1.01,9.01 12/10/04 AMERICAN BANK NOTE HOLOGRAPHICS INC DE 8.01,9.01 12/14/04 AMERICAN CAMPUS COMMUNITIES INC MD 7.01 12/16/04 AMERICAN CONSTRUCTION CO NV 4.01,9.01 12/16/04 AMEND AMERICAN EAGLE OUTFITTERS INC DE 5.02 12/13/04 AMERICAN FINANCIAL GROUP INC OH 1.01,8.01,9.01 12/16/04 AMERICAN FINANCIAL REALTY TRUST 7.01 12/16/04 AMERICAN NATURAL ENERGY CORP OK 9.01 12/14/04 AMERICAN RIVER BANKSHARES CA 8.01,9.01 12/16/04 AMERICAN RIVER BANKSHARES CA 8.01,9.01 12/16/04 AMERICAN SOFTWARE INC GA 1.01,2.01,9.01 09/30/04 AMEND AMERICAN SOIL TECHNOLOGIES INC NV 8.01,9.01 12/15/04 AMERICAN STANDARD COMPANIES INC DE 2.05 12/10/04 AMERICAN UTILICRAFT CORP 1.02,7.01,8.01,9.01 12/10/04 AMERITRADE HOLDING CORP DE 1.01,2.03 12/13/04 AMERITRADE HOLDING CORP DE 1.01 12/15/04 AMPEX CORP /DE/ DE 4.01,9.01 12/10/04 AP HENDERSON GROUP NV 5.02,8.01 12/01/04 APOGEE ENTERPRISES INC MN 2.02,9.01 12/15/04 APOLLO GROUP INC AZ 2.02,9.01 12/16/04 APPLIANCE RECYCLING CENTERS OF AMERIC MN 2.02,9.01 12/15/04 APPLIANCE RECYCLING CENTERS OF AMERIC MN 2.02,9.01 12/14/04 AQUA AMERICA INC PA 5.03,9.01 12/14/04 ARCHSTONE SMITH OPERATING TRUST MD 3.02,5.03,9.01 12/10/04 ARCHSTONE SMITH TRUST CO 2.02,8.01,9.01 12/15/04 ARGENT SECURITIES INC ASSET-BACKED PA 2.01,9.01 12/07/04 ARVIDA JMB PARTNERS L P DE 1.01 12/10/04 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 12/15/04 ASHLAND INC KY 8.01,9.01 12/14/04 AMEND ASHWORTH INC DE 2.02,9.01 12/16/04 ASPEN INSURANCE HOLDINGS LTD D0 1.01,1.02,7.01,9.01 12/16/04 ATMI INC DE 8.01,9.01 12/16/04 AUTOCARBON INC DE 4.01 09/28/04 AUTOLIV INC DE 1.01 12/16/04 AVIATION GENERAL INC DE 5.01 12/15/04 AVITAR INC /DE/ DE 1.01,3.02,9.01 12/10/04 BALCHEM CORP MD 8.01,9.01 12/16/04 BANC CORP DE 7.01,9.01 12/16/04 BANK OF HAWAII CORP DE 1.01 12/10/04 BAUSCH & LOMB INC NY 8.01,9.01 12/15/04 BEACON ROOFING SUPPLY INC 8.01,9.01 12/16/04 BEAR STEARNS ASSET BACKED FUND INC WH DE 8.01,9.01 12/15/04 BEARINGPOINT INC DE 7.01,9.01 12/15/04 BEARINGPOINT INC DE 7.01,9.01 12/15/04 BESTNET COMMUNICATIONS CORP NV 9.01 12/15/04 BIMINI MORTGAGE MANAGEMENT INC MD 1.01,9.01 12/15/04 BIO ONE CORP NV 8.01 12/10/04 BIOANALYTICAL SYSTEMS INC IN 2.02,9.01 12/16/04 BIOFARM INC NV 1.01,2.01,3.02,5.01,5.02 12/10/04 BIOPURE CORP DE 3.01 12/15/04 BIOSANTE PHARMACEUTICALS INC WY 1.02 12/14/04 BIRNER DENTAL MANAGEMENT SERVICES INC CO 8.01 12/15/04 BLOUNT INTERNATIONAL INC DE 5.02,9.01 12/14/04 BLOUNT INTERNATIONAL INC DE 1.01,9.01 12/16/04 BOEING CO DE 1.01,9.01 12/12/04 BRIGGS & STRATTON CORP WI 2.06,9.01 12/15/04 BRILLIAN CORP DE 1.01,2.01,9.01 12/10/04 BRISTOL MYERS SQUIBB CO DE 8.01,9.01 12/14/04 BRUSH ENGINEERED MATERIALS INC 2.02,9.01 12/16/04 BWC FINANCIAL CORP CA 8.01 12/16/04 CABOT OIL & GAS CORP DE 1.01,2.03 12/10/04 CALLAWAY GOLF CO /CA DE 8.01,9.01 12/15/04 CANCERVAX CORP DE 1.01,9.01 12/15/04 CANO PETROLEUM, INC 5.02,9.01 12/10/04 CAREY W P & CO LLC DE 8.01 12/06/04 CARNIVAL CORP DE 2.02,9.01 12/16/04 CARREKER CORP DE 5.02 12/16/04 CARROLS CORP DE 8.01,9.01 12/15/04 CASCADE FINANCIAL CORP DE 2.02,9.01 12/15/04 CASH AMERICA INTERNATIONAL INC TX 2.01,3.02,7.01,9.01 12/10/04 CDEX INC NV 5.02 12/10/04 CENTERPOINT ENERGY INC 1.01,2.01,2.03,8.01,9.01 11/23/04 CENTRAL EUROPEAN MEDIA ENTERPRISES LT 1.01,9.01 12/16/04 CENTRAL VERMONT PUBLIC SERVICE CORP VT 7.01,8.01 12/14/04 CERIDIAN CORP /DE/ DE 2.02,8.01,9.01 12/15/04 CHECKPOINT SYSTEMS INC PA 2.04,8.01,9.01 12/09/04 CHINA DIGITAL COMMUNICATION GROUP NV 8.01,9.01 09/30/04 AMEND CHOICE HOTELS INTERNATIONAL INC /DE DE 5.02,7.01,9.01 12/10/04 CHURCH & DWIGHT CO INC /DE/ DE 1.01,8.01,9.01 12/16/04 CLOROX CO /DE/ DE 2.04,8.01,9.01 12/16/04 CN BANCORP INC MD 1.01 12/16/04 CNA FINANCIAL CORP DE 1.01,8.01,9.01 12/16/04 CNH WHOLESALE RECEIVABLES INC DE 8.01,9.01 12/15/04 COASTAL FINANCIAL CORP /DE DE 7.01,9.01 12/15/04 COCA COLA ENTERPRISES INC DE 8.01,9.01 12/16/04 COLE KENNETH PRODUCTIONS INC NY 8.01 12/14/04 COMARCO INC CA 2.02,9.01 12/14/04 COMMUNITY TRUST BANCORP INC /KY/ KY 5.02 12/16/04 COUSINS PROPERTIES INC GA 3.03,5.03,8.01,9.01 12/10/04 COX COMMUNICATIONS INC /DE/ DE 1.01,8.01,9.01 12/10/04 CREDIT ACCEPTANCE CORPORATION MI 1.01,9.01 12/13/04 CSK AUTO CORP DE 1.02,7.01,9.01 12/15/04 CV THERAPEUTICS INC DE 1.01,8.01,9.01 12/13/04 CWABS INC DE 8.01,9.01 12/14/04 CYBER MERCHANTS EXCHANGE INC CA 4.01,9.01 10/21/04 AMEND DAIMLERCHRYSLER AUTO TRUST 2004-A MI 8.01,9.01 12/08/04 DAIMLERCHRYSLER AUTO TRUST 2004-B MI 8.01,9.01 12/08/04 DAIMLERCHRYSLER AUTO TRUST 2004-C MI 8.01,9.01 12/08/04 DAIMLERCHRYSLER MASTER OWNER TRUST 8.01,9.01 12/15/04 DECRANE HOLDINGS CO DE 8.01 12/16/04 DEERE JOHN RECEIVABLES INC DE 8.01,9.01 12/15/04 DELPHAX TECHNOLOGIES INC MN 2.02,9.01 12/16/04 DEUTSCHE RECREATIONAL ASSET FUNDING C NV 8.01,9.01 12/16/04 DIGITAL LIFESTYLES GROUP INC DE 7.01 12/16/04 DIVERSIFIED CORPORATE RESOURCES INC TX 8.01 12/09/04 DIVERSIFIED FINANCIAL RESOURCES CORP DE 8.01 12/15/04 AMEND DOV PHARMACEUTICAL INC DE 8.01,9.01 12/15/04 DOW CHEMICAL CO /DE/ DE 1.01,1.02 12/10/04 DRESS BARN INC CT 1.01,2.03,8.01,9.01 12/08/04 DRS TECHNOLOGIES INC DE 8.01,9.01 12/15/04 DSLA Mortgage Loan Trust 2004-AR3 DE 8.01,9.01 12/16/04 DST SYSTEMS INC DE 1.01,9.01 12/10/04 DTOMI INC NV 1.01,1.02,9.01 12/13/04 DUPONT E I DE NEMOURS & CO DE 1.01 12/16/04 DYNTEK INC DE 9.01 12/16/04 EASTMAN KODAK CO NJ 1.01 12/10/04 EDUCATION LOANS INC /DE DE 8.01,9.01 12/15/04 EDUCATION LOANS INC /DE DE 8.01,9.01 12/15/04 EDUCATION LOANS INC /DE DE 8.01,9.01 12/15/04 EGAIN COMMUNICATIONS CORP DE 8.01 12/15/04 ELECTRO RENT CORP CA 2.02 12/16/04 ELECTRONICS FOR IMAGING INC DE 2.02,9.01 12/16/04 ELKCORP DE 1.01,9.01 12/10/04 ENTEGRIS INC MN 2.02,9.01 12/16/04 ERIE INDEMNITY CO PA 5.02 12/16/04 EURONET WORLDWIDE INC DE 1.01,2.03,3.02 12/10/04 EXPRESS SCRIPTS INC DE 5.02,5.03 12/16/04 EXPRESS SCRIPTS INC DE 5.02 12/16/04 AMEND FAIRPOINT COMMUNICATIONS INC DE 8.01,9.01 12/16/04 FARMERS & MERCHANTS BANCORP DE 2.02 12/15/04 FEDERAL NATIONAL MORTGAGE ASSOCIATION 8.01,9.01 12/15/04 FEDERAL SECURITY PROTECTION SERVICES DE 4.01,5.01,9.01 12/16/04 FEDEX CORP DE 2.02,9.01 12/16/04 FEI CO OR 5.02 12/13/04 FENTURA FINANCIAL INC MI 7.01,9.01 12/15/04 FIBERMARK INC DE 8.01 12/10/04 FIBERNET TELECOM GROUP INC\ DE 1.01,9.01 12/10/04 FINANCIAL ASSET SECURITIES CORP DE 8.01,9.01 12/15/04 FINANCIAL ASSET SECURITIES CORP DE 9.01 12/16/04 FINANCIAL ASSET SECURITIES CORP DE 9.01 12/06/04 FINANCIAL TELECOM LIMITED USA INC 8.01,9.01 12/14/04 FIRST CHESTER COUNTY CORP PA 8.01 12/10/04 FIRST COMMUNITY FINANCIAL CORP PA 8.01 12/14/04 FIRST HORIZON PHARMACEUTICAL CORP DE 8.01,9.01 12/14/04 FIRST MID ILLINOIS BANCSHARES INC DE 1.01,9.01 12/14/04 FIRST NATIONAL LINCOLN CORP /ME/ ME 8.01 12/16/04 FIRST UNION NATIONAL BANK COM MORT PA NC 9.01 12/13/04 FIRSTBANK NW CORP WA 5.02,9.01 12/16/04 FLIGHT SAFETY TECHNOLOGIES INC NV 7.01 12/15/04 FLIR SYSTEMS INC OR 8.01,9.01 12/16/04 FLOW INTERNATIONAL CORP WA 8.01,9.01 12/15/04 FOOTSTAR INC DE 7.01,9.01 12/15/04 GATX CORP NY 8.01,9.01 12/10/04 GAVELLA CORP DE 1.01,2.03,3.02,9.01 12/13/04 GE Capital Credit Card Master Note Tr DE 8.01,9.01 12/15/04 GENCORP INC OH 8.01,9.01 12/09/04 GENERAL MOTORS CORP DE 8.01 12/16/04 GENERAL NUTRITION CENTERS INC PA 1.01,9.01 12/14/04 GENTA INC DE/ DE 8.01 12/15/04 GENTA INC DE/ DE 1.01,8.01,9.01 12/14/04 GEORGIA GULF CORP /DE/ DE 2.02,9.01 12/16/04 GIGABEAM CORP DE 1.01 12/10/04 GLACIER BANCORP INC DE 8.01,9.01 12/15/04 GMAC Commercial Mortgage Pass-Through DE 8.01,9.01 11/29/04 GNC CORP DE 1.01,9.01 12/14/04 GOLDMAN SACHS GROUP INC/ DE 2.02,8.01,9.01 12/16/04 GoRemote Internet Communications, Inc DE 1.01 10/20/04 GRAPHON CORP/DE DE 1.01 12/10/04 GREAT PLAINS ENERGY INC MO 1.01,1.02,8.01,9.01 12/15/04 GREENBRIER COMPANIES INC DE 8.01,9.01 12/13/04 GreenPoint Home Equity Loan Trust 200 DE 8.01,9.01 12/15/04 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 12/15/04 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 12/14/04 GUIDANT CORP IN 8.01,9.01 12/15/04 HALIFAX CORP VA 2.01,9.01 09/30/04 AMEND HARTFORD LIFE INSURANCE CO CT 9.01 12/16/04 HCA INC/TN DE 8.01,9.01 12/14/04 HEALTHBRIDGE INC TX 3.02,5.01,9.01 12/05/04 HEPALIFE TECHNOLOGIES INC FL 7.01,9.01 12/08/04 HERBALIFE LTD. E9 8.01,9.01 12/15/04 HERSHEY FOODS CORP DE 8.01,9.01 12/15/04 HESKA CORP DE 1.01 12/15/04 HESKA CORP DE 1.01 12/15/04 HEXCEL CORP /DE/ DE 1.01,9.01 12/16/04 HICKORY TECH CORP MN 8.01,9.01 12/09/04 AMEND HIGHLAND HOSPITALITY CORP MD 8.01,9.01 12/16/04 HouseValues, Inc. WA 5.03,9.01 12/15/04 HYTEK MICROSYSTEMS INC CA 1.01,9.01 08/23/04 HYUNDAI ABS FUNDING CORP DE 8.01,9.01 12/10/04 Icoria, Inc. DE 3.01,9.01 12/10/04 IDENTIX INC DE 1.01,9.01 12/16/04 ILLINOIS TOOL WORKS INC DE 1.01,9.01 12/15/04 IMMUCOR INC GA 5.05 12/10/04 INTELLI CHECK INC DE 1.01,9.01 12/15/04 INTERACTIVE INTELLIGENCE INC IN 5.02 12/15/04 INTERMAGNETICS GENERAL CORP NY 1.01,7.01,9.01 12/15/04 INTERNATIONAL SMART SOURCING INC DE 8.01 12/16/04 INTERNATIONAL SPEEDWAY CORP FL 7.01,8.01 12/15/04 INTERNATIONAL STAR INC NV 3.02,7.01,9.01 12/15/04 INTERNATIONAL STAR INC NV 3.02,7.01,9.01 12/15/04 AMEND INTERPUBLIC GROUP OF COMPANIES, INC. DE 1.01,9.01 12/14/04 INTRAC INC NV 4.01,9.01 12/13/04 AMEND INVESTNET INC NV 2.01,9.01 12/13/04 INVESTORS FINANCIAL SERVICES CORP DE 7.01,9.01 12/16/04 IPCS INC DE 2.02,9.01 12/16/04 ISCO INTERNATIONAL INC DE 7.01,8.01,9.01 12/14/04 ISIS PHARMACEUTICALS INC DE 5.02,9.01 12/14/04 J.P.Morgan Chase Commercial Mortgage DE 9.01 12/13/04 JOHNSON & JOHNSON NJ 8.01 12/15/04 JOY GLOBAL INC DE 2.02 10/30/04 JOY GLOBAL INC DE 8.01 10/30/04 KANEB PIPE LINE PARTNERS L P DE 7.01,9.01 12/14/04 KANEB SERVICES LLC DE 7.01,9.01 12/14/04 KINETIC CONCEPTS INC /TX/ TX 2.02,9.01 12/15/04 KNIGHT TRADING GROUP INC DE 7.01,9.01 12/15/04 KOHLS CORPORATION WI 1.01,9.01 12/10/04 KRISPY KREME DOUGHNUTS INC NC 9.01 12/15/04 LAKES ENTERTAINMENT INC MN 7.01,9.01 12/16/04 LANDRYS RESTAURANTS INC 7.01,9.01 12/16/04 LAUREATE EDUCATION, INC. MD 8.01,9.01 12/16/04 LEGGETT & PLATT INC MO 7.01,9.01 12/16/04 LEVI STRAUSS & CO DE 2.02,8.01 12/16/04 LFG International, Inc. NV 1.02 12/15/04 LIBBEY INC DE 8.01,9.01 12/16/04 LINCARE HOLDINGS INC DE 1.01,8.01,9.01 12/10/04 LION CAPITAL HOLDINGS INC DE 1.01,2.01,2.05,5.01,5.02,9.01 12/16/04 LION CAPITAL HOLDINGS INC DE 1.01,2.01,2.05,5.01,5.02,9.01 12/16/04 AMEND LION INC/WA WA 2.01,3.02,9.01 10/12/04 AMEND LOGILITY INC GA 1.01,2.01,9.01 09/30/04 AMEND LONE STAR TECHNOLOGIES INC DE 1.01,9.01 12/15/04 LOOKSMART LTD DE 8.01,9.01 12/15/04 LUMENIS LTD 5.02 12/16/04 MACE SECURITY INTERNATIONAL INC DE 1.01,3.02,8.01,9.01 12/14/04 MAGIC LANTERN GROUP INC NY 1.01,2.04,9.01 12/14/04 MAIN STREET TRUST INC IL 8.01,9.01 12/15/04 MANDALAY RESORT GROUP NV 1.01 12/10/04 MATRIX SERVICE CO DE 9.01 12/06/04 AMEND MAXYGEN INC DE 1.01 12/15/04 MCCLATCHY CO DE 5.02 12/16/04 MCCLATCHY CO DE 1.01 12/16/04 MEADE INSTRUMENTS CORP DE 1.01,2.02 12/15/04 MECHANICAL TECHNOLOGY INC NY 1.01,5.02,9.01 12/10/04 MEMORY PHARMACEUTICALS CORP 1.01,5.02,9.01 12/16/04 MENTOR CORP /MN/ MN 1.01 12/16/04 MERCHANTS BANCSHARES INC DE 1.01,2.03,9.01 12/15/04 MERITAGE HOSPITALITY GROUP INC MI 8.01,9.01 12/16/04 Merrill Lynch Mortgage Trust 2004-KEY DE 9.01 12/13/04 METHODE ELECTRONICS INC DE 8.01,9.01 12/16/04 MID-STATE BANCSHARES CA 8.01,9.01 12/15/04 MILACRON INC DE 1.01 12/10/04 MILLER HERMAN INC MI 2.02,9.01 12/15/04 MODINE MANUFACTURING CO WI 1.01,9.01 12/15/04 MOLINA HEALTHCARE INC DE 1.01,9.01 12/10/04 MORGAN STAN DEAN WIT CAP COM MORT PS DE 8.01,9.01 12/13/04 MORGAN STANLEY DE 5.02,8.01,9.01 12/13/04 Morgan Stanley Capital I Trust Series DE 8.01,9.01 12/13/04 MORGAN STANLEY DEAN WITTER CAP I INC DE 9.01 12/13/04 MortgageIT Holdings, Inc. MD 1.01,9.01 12/16/04 NATIONAL BEVERAGE CORP DE 2.02,9.01 12/14/04 NEON SYSTEMS INC DE 1.01,2.01,5.02,9.01 12/13/04 NEOPROBE CORP DE 1.01,3.02,8.01,9.01 12/13/04 NET2PHONE INC DE 1.01,5.03,9.01 12/16/04 NEW YORK HEALTH CARE INC NY 8.01 12/16/04 NEWPORT INTERNATIONAL GROUP INC DE 4.01,9.01 12/10/04 NIKE INC OR 2.02,9.01 12/16/04 NOBLE ENERGY INC DE 1.01,8.01,9.01 12/16/04 NORTEL NETWORKS CORP 2.02,9.01 12/14/04 NORTEL NETWORKS LTD 2.02,9.01 12/14/04 NORTH COUNTRY FINANCIAL CORP MI 1.01,1.02,3.02,3.03,5.01,5.02 12/15/04 NORTHEAST PENNSYLVANIA FINANCIAL CORP DE 1.01,9.01 12/08/04 AMEND NPS PHARMACEUTICALS INC DE 5.02,9.01 12/10/04 NSTAR/MA MA 8.01,9.01 12/16/04 NU HORIZONS ELECTRONICS CORP DE 2.03 12/10/04 OCEAN BIO CHEM INC FL 4.01 12/15/04 OMTOOL LTD DE 5.02 12/16/04 OPSWARE INC DE 8.01 12/16/04 OSI PHARMACEUTICALS INC DE 5.03 12/14/04 OUTDOOR CHANNEL HOLDINGS INC AK 5.02 12/16/04 PACIFIC GAS & ELECTRIC CO CA 1.01,2.03,5.02,5.03,8.01,9.01 12/15/04 PACIFIC MAGTRON INTERNATIONAL CORP NV 1.01,8.01,9.01 12/10/04 PACIFIC SUNWEAR OF CALIFORNIA INC CA 1.01,9.01 12/13/04 PACIFICARE HEALTH SYSTEMS INC /DE/ DE 1.01,2.01,9.01 12/13/04 PACKETEER INC DE 1.01,5.02,9.01 12/14/04 PALMONE INC DE 2.02,9.01 12/16/04 Park Place Securities, Inc., Asset-Ba DE 2.01,9.01 11/18/04 AMEND PATINA OIL & GAS CORP DE 8.01,9.01 12/16/04 PATINA OIL & GAS CORP DE 1.01 12/10/04 PAYMENT DATA SYSTEMS INC NV 2.03,9.01 12/10/04 PENFORD CORP WA 2.02,9.01 12/16/04 PENTAIR INC MN 1.01,9.01 12/10/04 PERINI CORP MA 1.01 12/15/04 PERRY ELLIS INTERNATIONAL INC FL 1.01,7.01,9.01 12/16/04 PETROLEUM DEVELOPMENT CORP NV 1.01 12/16/04 PG&E CORP CA 1.01,2.03,5.02,5.03,8.01,9.01 12/15/04 PHILLIPS VAN HEUSEN CORP /DE/ DE 2.03,8.01,9.01 12/10/04 PIER 1 IMPORTS INC/DE DE 2.02,5.02,9.01 12/14/04 PINNACLE AIRLINES CORP DE 1.01,8.01,9.01 12/13/04 PINNACLE SYSTEMS INC CA 1.01 12/13/04 PLACER SIERRA BANCSHARES CA 2.01,9.01 12/11/04 PREMIER ENTERTAINMENT BILOXI LLC DE 7.01,9.01 12/16/04 PRICESMART INC DE 1.02 12/10/04 PRIDE BUSINESS DEVELOPMENT HOLDINGS, 3.02 12/15/04 PROCESS TECHNOLOGY SYSTEMS INC NV 4.01 12/10/04 PROGRESS ENERGY INC NC 8.01 12/16/04 PROVIDE COMMERCE INC DE 1.01 12/10/04 PROVIDENT BANCORP INC/NY/ DE 2.01,9.01 10/01/04 AMEND PULITZER INC DE 1.01 12/10/04 QAD INC DE 8.01 12/16/04 QUIKSILVER INC DE 2.02,9.01 12/16/04 QUOVADX INC DE 1.01 12/10/04 R H DONNELLEY CORP DE 2.04,8.01,9.01 12/10/04 RAAC Series 2004-SP3 DE 8.01,9.01 12/16/04 AMEND RASC Series 2004-KS11 Trust DE 8.01,9.01 12/16/04 REDWOOD EMPIRE BANCORP CA 8.01,9.01 12/15/04 REGAL ENTERTAINMENT GROUP DE 7.01 12/16/04 RENEGADE VENTURE NEV CORP CO 5.03,9.01 12/16/04 RENTECH INC /CO/ CO 1.01,2.03,3.02,9.01 12/10/04 RF MONOLITHICS INC /DE/ DE 2.02,9.01 12/16/04 RITA MEDICAL SYSTEMS INC DE 8.01,9.01 12/16/04 RITE AID CORP DE 2.02,9.01 12/16/04 RIVERVIEW BANCORP INC WA 2.02,9.01 12/16/04 ROBBINS & MYERS INC OH 2.02 12/15/04 RURAL ELECTRIC COOPERATIVE GRANTOR TR NY 4.01,9.01 12/10/04 S&K FAMOUS BRANDS INC VA 1.01,9.01 12/13/04 S&P 500 GEARED Fund Inc. 7.01 12/15/04 SAFLINK CORP DE 5.02 12/10/04 SAPIENT CORP DE 5.02,9.01 12/13/04 SCANA CORP SC 1.01 12/16/04 SCHOLASTIC CORP DE 2.02,9.01 12/15/04 SCO GROUP INC DE 1.01,9.01 12/10/04 SCPIE HOLDINGS INC DE 1.01,5.02,9.01 12/15/04 SE FINANCIAL CORP 2.02,9.01 12/16/04 SEABULK INTERNATIONAL INC DE 2.01,9.01 12/16/04 SECURE COMPUTING CORP DE 5.02,9.01 12/13/04 SECURED DIGITAL APPLICATIONS INC DE 1.01,9.01 12/16/04 SELECT MEDICAL CORP DE 5.02,9.01 12/14/04 SHIRE PHARMACEUTICALS GROUP PLC 8.01,9.01 12/16/04 SIBONEY CORP MD 1.01,9.01 12/16/04 SIERRA HEALTH SERVICES INC NV 1.01,9.01 12/13/04 SIMMONS BEDDING CO DE 8.01,9.01 12/15/04 SITEL CORP MN 1.01,1.02,5.02,9.01 12/10/04 SMTC CORP DE 1.01,9.01 12/13/04 SOLUTIONNET INTERNATIONAL INC MN 1.01,8.01,9.01 11/17/04 SONIC SOLUTIONS/CA/ CA 1.01,2.03,9.01 12/15/04 SONICWALL INC CA 5.02 12/14/04 SOUTHERN BANC CO INC DE 4.01,9.01 12/03/04 AMEND SOVEREIGN BANCORP INC PA 8.01,9.01 12/16/04 SPEAR & JACKSON INC 4.01 08/13/04 AMEND SPECTRUM SCIENCES & SOFTWARE HOLDINGS DE 7.01,9.01 12/15/04 SPORTS ENTERTAINMENT ENTERPRISES INC NV 1.01,7.01 12/16/04 ST JOE CO FL 7.01 12/16/04 STARBUCKS CORP WA 5.02,9.01 12/14/04 STARSOFT INC NV 5.02 12/14/04 STERION INC MN 2.02 09/30/04 STEWART ENTERPRISES INC LA 2.02,9.01 12/16/04 STRATASYS INC DE 7.01,9.01 12/16/04 SUN HYDRAULICS CORP FL 1.01,8.01,9.01 12/10/04 SUNAIR ELECTRONICS INC FL 8.01 12/10/04 SUNRISE SENIOR LIVING INC DE 1.01 12/16/04 SURGICARE INC/DE DE 8.01 12/15/04 SYKES ENTERPRISES INC FL 1.01,1.02,9.01 12/10/04 SYMANTEC CORP DE 8.01,9.01 12/15/04 SYMYX TECHNOLOGIES INC DE 1.01,8.01,9.01 12/14/04 TASTY BAKING CO PA 8.01,9.01 12/13/04 TECHNICAL VENTURES INC NY 4.01 12/16/04 TEKTRONIX INC OR 2.02,9.01 12/16/04 TERRA NOSTRA TECHNOLOGY LTD NV 1.01 12/11/04 TESSERA TECHNOLOGIES INC DE 1.01,5.02,9.01 12/13/04 TEXAS GENCO HOLDINGS INC 2.01,9.01 12/14/04 TEXAS INDUSTRIES INC DE 8.01,9.01 12/15/04 TEXAS INDUSTRIES INC DE 2.02,9.01 12/16/04 TEXEN OIL & GAS INC NV 7.01 12/16/04 THACKERAY CORP DE 2.01,9.01 12/10/04 TIFFANY & CO DE 8.01,9.01 12/15/04 TIMELINE INC WA 3.01 11/30/04 TIPPERARY CORP TX 8.01 12/15/04 TIPPINGPOINT TECHNOLOGIES INC DE 1.01,9.01 12/12/04 TITAN INTERNATIONAL INC IL 8.01,9.01 12/16/04 TITANIUM METALS CORP DE 7.01,9.01 12/16/04 TLC VISION CORP A6 2.01,9.01 12/16/04 TREDEGAR CORP VA 1.01 12/15/04 TRINITY3 CORP DE 3.02 12/10/04 TRM CORP OR 7.01,9.01 12/14/04 TROPICAL SPORTSWEAR INTERNATIONAL COR FL 1.01,1.03,2.03,7.01,9.01 12/16/04 TRUSTCO BANK CORP N Y NY 8.01 12/15/04 TUPPERWARE CORP DE 2.02,9.01 12/16/04 UMPQUA HOLDINGS CORP OR 5.02,9.01 12/15/04 UNITED BANCORP INC /MI/ MI 8.01,9.01 12/15/04 UNITED FINANCIAL MORTGAGE CORP IL 7.01,9.01 12/14/04 UNIVERSAL ACCESS GLOBAL HOLDINGS INC DE 1.01,8.01 12/10/04 UNIVEST CORP OF PENNSYLVANIA PA 8.01,9.01 12/14/04 URBAN TELEVISION NETWORK CORP NV 5.01,5.02 12/16/04 UROPLASTY INC MN 7.01,9.01 12/16/04 US DATAWORKS INC NV 8.01,9.01 12/16/04 US NEUROSURGICAL INC 4.01 12/13/04 USEC INC DE 1.01 12/10/04 VALERO ENERGY CORP/TX DE 1.01,9.01 12/15/04 VALLEY NATIONAL BANCORP NJ 5.02 12/14/04 VASCULAR SOLUTIONS INC DE 1.01 12/13/04 VAXGEN INC DE 8.01,9.01 12/14/04 VERITAS DGC INC DE 2.02,9.01 12/15/04 VERITAS SOFTWARE CORP /DE/ DE 8.01,9.01 12/15/04 VERITY INC \DE\ DE 2.02,7.01,9.01 12/16/04 VIAD CORP DE 7.01,9.01 12/16/04 VICTOR INDUSTRIES INC 4.01,9.01 12/15/04 AMEND VIDEOLOCITY INTERNATIONAL INC NV 9.01 12/14/04 VIRTRA SYSTEMS INC TX 3.02 12/13/04 WACHOVIA COMMERCIAL MORT SEC INC COM NC 8.01,9.01 12/15/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 12/15/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 12/15/04 WASHINGTON TRUST BANCORP INC RI 1.01,5.05,9.01 12/16/04 WATSCO INC FL 1.01,1.02,2.03,9.01 12/10/04 WELLPOINT INC IN 1.01 12/12/04 WELLS REAL ESTATE INVESTMENT TRUST IN DE 2.03 12/10/04 WESTERN GOLDFIELDS INC ID 5.03,9.01 12/09/04 WITS BASIN PRECIOUS MINERALS INC MN 3.02,9.01 12/10/04 WORTHINGTON INDUSTRIES INC OH 2.02,9.01 12/16/04 YAGER KUESTER PUBLIC FUND 1986 LIMITE NC 4.01 12/13/04