SEC NEWS DIGEST Issue 2004-245 December 22, 2004 ENFORCEMENT PROCEEDINGS COMMISSION REVOKES REGISTRATIONS OF SECURITIES OF TWO ISSUERS THAT FAILED TO MAKE REQUIRED PERIODIC FILINGS On December 20, the Commission revoked the registration of each class of registered securities of DMT Energy, Inc. (DMTY) and American Multiplexer Corp. (AMUX) for failure to make required periodic filings with the Commission. The DMT Energy revocation occurred on Dec. 17, 2004. The American Multiplexer revocation occurred on Dec. 20, 2004. Each issuer consented, without admitting or denying the findings of the order relating to that issuer, except as to jurisdiction, which each issuer admitted, to the entry of an order finding that it had violated Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and 13a-13 thereunder and revoking the registration of each class of that particular issuer’s securities pursuant to Section 12(j) of the Exchange Act. These orders settled the charges brought against these issuers in the Matter of American Multiplexer Corp., et al., Administrative Proceeding File No. 3-11760. Brokers and dealers should be alert to the fact that Exchange Act Section 12(j) provides, in pertinent part, as follows: No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked pursuant to the preceding sentence. Additional Materials Available at www.sec.gov * Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to American Multiplexer Corp. In the Matter of American Multiplexer Corp., et al., Administrative Proceeding File No. 3- 11760. Exchange Act Release No. 50881 (Dec. 20, 2004). * Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to DMT Energy, Inc. In the Matter of American Multiplexer Corp., et al., Administrative Proceeding File No. 3-11760. Exchange Act Release No. 50876 (Dec. 17, 2004). * Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934 In the Matter of American Multiplexer Corp., et al., Administrative Proceeding File No. 3-11760. Exchange Act Release No. 50771 (Dec. 1, 2004). IN THE MATTER OF NELSON WALKER An Administrative Law Judge has issued an Order Making Findings and Imposing Sanction by Default in the matter of Nelson C. Walker. The administrative law judge found that the U.S. District Court for the Southern District of New York entered a default judgment against Mr. Walker on March 15, 2004, on a complaint charging Mr. Walker with distributing false and misleading information to investors concerning a private placement of Fargo Holding, Inc. She also found that the District Court: (a) permanently enjoined Mr. Walker from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 (“Exchange Act”) and Rule 10b-5 thereunder, and Section 15(a) of the Exchange Act; (b) permanently enjoined Mr. Walker from participating in any offering of penny stock; and (c) ordered Mr. Walker to disgorge $241,659.81, representing $191,305 in ill-gotten gains derived from his fraudulent conduct, plus prejudgment interest of $50,354.81, and to pay a civil penalty of $110,000. Based on these findings, she found it was appropriate and in the public interest to bar Mr. Walker from associating with a broker or dealer, pursuant to Section 15(b)(6) of the Securities Exchange Act of 1934. (Rel. 34-50899; File No. 3-11647) DECISION DISQUALIFYING HERBERT CAMPBELL II, ESQ. FROM PRACTICE BEFORE THE COMMISSION DECLARED FINAL The Commission has declared an initial decision of an administrative law judge permanently disqualifying Herbert M. Campbell II, Esq. from appearing or practicing before the Commission. Beginning in 1992, Campbell was senior vice president and general counsel of Solv-Ex Corp. In 2000, Campbell was permanent enjoined by the U.S District Court for the District of New Mexico in SEC v. Solv-Ex Corp. The district court had found that Campbell violated in the antifraud provisions of the securities laws by making material misrepresentation and omissions in public statements and Commission filings. In 2003, the District Court made supplemental findings, which were affirmed by the Court of Appeals for the Tenth Circuit. Based on the injunction, the law judge determined to disqualify Campbell permanently from appearing or practicing before the Commission. The law judge cited the district court's findings that Campbell engaged in a pattern of misleading statements that "created in the mind of any reasonable investor the expectation that commercial exploitation of the [Solv-Ex] technologies, each with substantial revenue stream, was not only assured by would occur in the very near future." (Rel. 34-50906; File No. 3-10268) IN THE MATTER OF MARK MENZEL On December 22, the Commission instituted and simultaneously issued a cease-and-desist order against Mark K. Menzel pursuant to Section 8A of the Securities Act of 1933 (Securities Act) and Sections 15(b)(6) and 21C of the Securities Exchange Act of 1934 (Exchange Act). Menzel is one of several registered representatives named in the Commission’s civil injunctive action SEC v. Rose, et al., No. H-04-CV-2799 (S.D. Tex.) filed on July 9, 2004, in the Southern District of Texas. The order finds that Menzel willfully aided and abetted and caused violations of Sections 5(a) and (c) and 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rule 10b-5, and Rule 101 of Regulation M related to his involvement in the manipulative trading and unregistered distribution of stocks of two public companies, EpicEdge, Inc. and EVTC, Inc. As part of the settlement, the staff agreed to petition the United States District Court to dismiss Menzel as a defendant from the civil injunctive action. Without admitting or denying the Commission’s allegation, Menzel consented to the entry of an order requiring him to cease and desist from committing or causing future violations of these provisions; suspending him from association with any broker or dealer for six months; and ordering him to pay disgorgement plus prejudgment interest in the amount of $72,305, and a civil penalty in the amount of $35,000. For further information, see Litigation Release No. 18780 (July 12, 2004) and Commission’s complaint filed July 12, 2004. (Rel. 33-8519; 34- 50908; File No. 3-11779) EDWARD JONES TO PAY $75 MILLION TO SETTLE REVENUE SHARING CHARGES On December 22, the Commission issued an Order Instituting Administrative Proceedings, Making Findings and Imposing Remedial Sanctions against Edward D. Jones & Co., L.P., a brokerage firm headquartered in St. Louis, Missouri, alleging that it failed to adequately disclose millions of dollars in incentives, commonly known as revenue sharing payments, that it received from a select group of mutual fund companies. The Commission’s action is being brought contemporaneously with actions by the NASD and the New York Stock Exchange who today also initiated settled disciplinary proceedings against Edward Jones based on similar allegations relating to the firm’s undisclosed receipt of revenue sharing payments. As part of the settlement, Edward Jones will pay $75 million in disgorgement and civil penalties, all of which will be placed in a Fair Fund for distribution to certain Edward Jones customers. According to the Commission’s Order, Edward Jones, one of the nation’s largest sellers of brokerage-sold mutual funds, entered into revenue sharing arrangements with seven mutual fund families. These seven mutual fund families paid Edward Jones between $44 million and $68 million per year since at least 1999 and Edward Jones designated them as Edward Jones’ “Preferred Mutual Fund Families.” Edward Jones told the public and its clients that it was promoting the sale of the Preferred Families’ mutual funds because of the funds’ long-term investment objective and performance. At the same time, however, Edward Jones failed to disclose that it received tens of millions of dollars from the Preferred Families each year, on top of commissions and other fees, for selling their mutual funds. Edward Jones also failed to disclose that such payments were a material factor, among others, in becoming and remaining an Edward Jones Preferred Mutual Fund Family. Edward Jones provided the Preferred Families with, among other things, exclusive access to Edward Jones’ investment representatives and customer base. Edward Jones also exclusively promoted the 529 college savings plans offered by its Preferred Families over all other 529 plans that that it had available to sell. Over 95% of Edward Jones’ sales of mutual fund shares during the five years have been sales of the seven Preferred Families. The Commission simultaneously accepted an offer of settlement from Edward Jones in which it consents, without admitting or denying the Commission’s findings, to an Order that it shall cease and desist from committing or causing any violations and any future violations of Section 17(a)(2) of the Securities Act of 1933, Section 15B(c)(1) of the Securities Exchange of 1934 and Rule 10b-10 under the Exchange Act and Municipal Securities Rulemaking Board Rule G-15. The Order also censures Edward Jones and requires Edward Jones to pay $75 million in disgorgement and civil penalties. The $75 million will be placed in a distribution fund for the benefit of certain customers of the firm. The Order further requires Edward Jones to comply with certain undertakings, including: (1) providing heightened disclosures to customers on its website and in written form; and (2) retaining an Independent Consultant to conduct a review of Edward Jones’ policies and procedures. (Rel. 33- 8520; 34-50910; File No. 3-11780; Press Rel. 2004-177) COMMISSION BARS MARK CHAVEZ FROM ASSOCIATION WITH ANY BROKER OR DEALER On December 20, the Commission issued an administrative order barring Mark J. Chavez from association with any broker or dealer pursuant to Section 15(b) of the Securities Exchange Act of 1934. The Commission’s order was based upon the entry of a final judgment, dated Nov. 24, 2004, by the Honorable James I. Cohn of the U.S. District Court for the Southern District of Florida, which among other things enjoined Chavez from violating the antifraud provisions of the federal securities laws. See Litigation Release No. 19006 (Dec. 20, 2004). The Commission’s complaint in that case alleged, among other things, that Chavez -- a registered broker at Preferred Securities Group -- engaged in various sales practice abuses in connection with the sale of the stock of Orex Gold Mines Corporation, allowed unregistered brokers to use his name while they solicited investments in Orex, made false and misleading statements about Orex, failed to disclose the actual amount of compensation he and others received from the transactions in Orex, and otherwise engaged in a variety of conduct which operated as a fraud and deceit on investors. See Litigation Release No. 18669 (April 19, 2004). Chavez consented to the entry of both the injunction and the bar, without admitting or denying the Commission’s allegations or findings. (Rel. 34-50913, File No. 3-11781) PROCEEDINGS AGAINST ROBERT LANGLEY REMANDED TO NASD The Commission has remanded to NASD proceedings against Robert J. Langley, formerly a registered representative associated with UBS PaineWebber, Inc. Pursuant to NASD expedited procedures, Langley was barred for failing to respond to NASD information requests related to a customer complaint. The Commission remanded the proceeding to NASD because of certain ambiguities in the record and to give NASD which, because the bar was imposed through NASD's expedited procedures, had not previously adjudicated the case, an opportunity to determine whether a bar is an appropriate sanction under the circumstances. (Rel. 34-50917; File No. 3-11511) SEC SETTLES CHARGES AGAINST FORMER CFO OF QUADRAMED FOR ILLEGALLY BOOSTING REVENUE On December 22, the Commission settled cease-and-desist proceedings against Keith M. Roberts, the former General Counsel and Chief Financial Officer of Quadramed Corporation, a health care technology company based in Reston, Virginia (and formerly of San Rafael, California). According to the Commission’s Order Making Findings and Imposing a Cease-and- Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order), Roberts negotiated two $5 million roundtrip transactions with a startup company, in which Quadramed essentially paid for its own products by funding the customer’s purchases. The Commission’s Order finds that Roberts caused Quadramed to recognize revenue for the first $5 million software license even though Quadramed had executed a guarantee for a line of credit used by the customer to fund the purchase, and the customer had no independent ability to pay for the license. In the second transaction, Roberts caused Quadramed to wire funds that the startup used to pay for its $5 million purchase. The Commission found that, as a result of these transactions, Quadramed improperly inflated its revenue for the third quarter of 1998 by 10%, and inflated its revenue for the first quarter of 1999 by 9%. Quadramed also understated its net loss from operations by 218% and 12%, respectively, for the same quarters. The Commission’s Order finds that Roberts violated Section 13(b)(5) and Rule 13b2-1 of the Securities Exchange Act of 1934 (Exchange Act), and that Roberts caused Quadramed’s violations of Section 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder. The Commission ordered him to cease and desist from committing or causing any violations and any future violations of those provisions. The Commission accepted an offer of settlement in which Roberts, without admitting or denying the Commission’s findings, agreed to the entry of the Order directing him to cease and desist from committing or causing any violations and any future violations of the periodic reporting, and books and records provisions of the federal securities laws. (Rel. 34-50918; AAE Rel. 2155; File No. 3-11471) SEC v. PAUL DEGENHART, UNIVERSITY CLUB GROUP, INC. AND UC PROPERTIES, LLC The Commission (announced that on December 14 it filed a complaint in the U.S. District Court for the District of South Carolina against defendants Paul V. Degenhart (Degenhart), University Club Group, Inc. (UC Group) and UC Properties, LLC (UC Properties). Degenhart, who resides in Columbia, South Carolina, is an owner and the controlling person of UC Group and UC Properties. UC Group is a Delaware corporation with its principal place of business in Columbia, South Carolina. UC Properties is a South Carolina limited liability company with its office in Columbia, South Carolina. The Complaint alleges that from November 1998 through May 2002, the defendants operated a Ponzi scheme through a series of twenty-one securities offerings they made with the assistance of Southern Financial Group, Inc., a former South Carolina broker-dealer which served as underwriter for these offerings. The face value of these offerings totaled approximately $100 million, but because many of the investments were rolled-over, the actual amount raised was approximately $29.8 million. The complaint alleges that the defendants knew, or were severely reckless in not knowing, but failed to disclose to investors, that the note offerings operated as a Ponzi scheme, because funds from new investors were required to pay the returns promised to earlier investors. The complaint further alleges that the defendants knew, or were severely reckless in not knowing, that the information presented to investors in connection with these offerings failed to disclose that the collateral was insufficient to secure the payment of the notes, and that the offering materials presented to investors falsely represented, among other things, the interest rates and amounts of UC Group and UC Properties outstanding obligations. The complaint charges the defendants with violations of Sections 17(a)(1), 17(a)(2) and 17(a)(3) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Complaint seeks, among other relief, injunctions against future violations against all defendants, and disgorgement of all ill-gotten gains with prejudgment interest and the imposition of civil penalties against Degenhart. [SEC v. Paul V. Degenhart, University Club Group, Inc. and UC Properties, LLC, Civil Action No. 2:04-CV-23267, DSC] (LR- 19008) FEDERAL JUDGE PERMANENTLY ENJOINS SOUTHERN FINANCIAL GROUP, INC., RICHARD WOOTEN AND CHARLES DENNIS MCKITTRICK The Commission announced that the Honorable David C. Norton, U.S. District Judge for the District of South Carolina, Charleston Division, entered Final Judgments as to Defendants Southern Financial Group, Inc. (Southern) and Richard M. Wooten (Wooten) on Nov. 29, 2004, and as to Charles Dennis McKittrick (McKittrick) on Dec. 14, 2004. Southern was enjoined from future violations of Section 17(a) of the Securities Act of 1933 (Securities Act), Sections 10(b), 15(c)(3) and 17(a)(1) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 15c3-1, 15c3-3, 17a-3, 17a-5 and 17a-11 thereunder. Wooten and McKittrick were enjoined from future violations of Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and from aiding and abetting violations of Sections 15(c)(3) and 17(a)(1) of the Exchange Act and Rules 15c3-1, 15c3-3, 17a-3, 17a-5 and 17a-11 thereunder. The Court ordered disgorgement and prejudgment interest against Wooten in the amount of $499,071, but waived payment due to Wooten’s demonstrated inability to pay, and did not impose a civil penalty. The Court ordered disgorgement and prejudgment interest against McKittrick, but waived payment of all but $165,918 due to his demonstrated inability to pay, and did not impose a civil penalty. Southern, Wooten and McKittrick consented to the entries of the judgments against them without admitting or denying any of the allegations of the Commission’s complaint. The Commission’s complaint alleged that defendants McKittrick, Southern and Wooten raised at least $25 million through a fraudulent scheme involving the sale of short-term notes on behalf of UC Properties LLC. The complaint alleged that the defendants operated these note offerings as a Ponzi scheme, using funds raised from current note offerings to pay principal and interest to investors in prior offerings, and that at least $5 million was transferred to relief defendant Springdale Investments, Inc. The complaint further alleged that Southern operated in violation of the net capital rule since at least October 2001, and that the firm’s FOCUS reports and other books and records have been inaccurate since that time. [SEC v. Southern Financial Group, Inc., Richard M. Wooten, Charles Dennis McKittrick and Gerald F. Hunter, Jr., USDC, District of South Carolina, Charleston Division, Civil Action File No. 2:02-1806-18] (LR-19009) COURT ENTERS FINAL JUDGMENT BY CONSENT AGAINST RELIEF DEFENDANT DAVID ULLOM The Commission announced that on December 6 a Rhode Island federal court entered a final judgment by consent against David L. Ullom, a relief defendant in a civil injunctive action filed by the Commission in April 2002, in connection with an alleged fraudulent scheme that raised at least $52 million from investors. The Commission named Ullom as a relief defendant in its complaint. The complaint alleges that Ullom received approximately $190,000 in investor funds to which he has no legitimate claim. The Commission alleges in its complaint that individuals associated with an entity formerly known as Brite Business made fraudulent representations to investors, promising exorbitant returns through a high yield trading program. According to the Commission’s complaint, most of the Brite Business investor funds were maintained in a brokerage account at the Cranston, Rhode Island office of Raymond James Financial Services, Inc. The complaint alleges that at all relevant times, Ullom was the branch office manager of Raymond James’s Cranston office, and Dennis Herula was both a registered representative at the Cranston office of Raymond James and was the designated representative for the Brite Business account. The complaint further alleges that, between 1999 and 2001, Herula and others associated with Brite Business misappropriated, transferred or lost approximately $20 million in investor funds. According to the Commission’s complaint, Ullom received $190,000 in Brite Business investor funds to which he was not entitled and for which he performed no services. The Commission alleges that those funds should be returned to investors. On July 17, 2002, the Court issued a Memorandum and Order freezing $190,000 of Ullom’s assets, based on its finding that the Commission was likely to succeed in proving that Ullom has no legitimate claim to those funds. In the December 6 final judgment, the Honorable Mary M. Lisi ordered that Ullom is liable for disgorgement of $190,000, representing profits gained by Ullom, together with prejudgment interest in the amount of $49,309.75, for a total of $239,309.75. Based on Ullom’ s sworn representations and other documents and information submitted to the Commission, however, the Court waived payment of all but $10,000 of the disgorgement and prejudgment interest. According to the final judgment, the Court’s determination to waive payment of all but $10,000 is contingent upon the accuracy and completeness of Ullom’s financial statements. For further information, please see, Litigation Release No. 17633 (July 26, 2002) [$190,000 asset freeze as to Ullom]; Litigation Release No. 17514 (May 13, 2002) [asset freeze as to Ullom and preliminary injunction order and asset freeze as to certain defendants]; Litigation Release No. 17461 (April 5, 2002) [asset freeze as to Ullom and temporary restraining order and asset freeze as to certain defendants]. [SEC v. Dennis Herula, et al., USDC, District of Rhode Island, C.A. No. 02 154 ML] (LR-19010) DEFENDANT IN SEC FRAUD CASE CONVICTED OF WIRE FRAUD AND MONEY LAUNDERING CO-DEFENDANT PLEADS GUILTY The Commission announced today that on December 6 Claude Lefebvre was found guilty of wire fraud and engaging in illegal monetary transactions for his role in a scheme that misappropriated several million dollars from investors. The criminal charges against Lefebvre arose out of the same fraudulent scheme for which the Commission instituted a securities fraud action against Lefebvre and others in 2002. The U.S. Attorney’s Office for the District of Colorado indicted Lefebvre and Dennis Herula – who the Commission also named in the related securities fraud action filed against Lefebvre in 2002 – in a Second Superseding Indictment dated Aug. 25, 2004. The Indictment alleged that Lefebvre and Herula devised a scheme to defraud investors and obtain money and property from those investors by means of materially false and fraudulent pretenses, representations and promises. The Indictment also alleged that Lefebvre and Herula misappropriated several million dollars of those investor funds. For his role in the scheme, Herula pled guilty and his guilty plea was accepted by U.S. District Court Judge Robert Blackburn on Oct. 26, 2004. Herula is scheduled to be sentenced on Feb. 11, 2005. After a bench trial, Judge Blackburn found Lefebvre guilty on all 15 counts of the Indictment. Lefebvre is scheduled to be sentenced on Feb. 25, 2005. On July 31, 2002, the Commission filed a civil injunctive action against Lefebvre, Herula and others, alleging that they participated in a fraudulent offering of securities that raised at least $40 million from investors in July 2002. The Commission alleged that Lefebvre falsely promised investors exorbitant returns, such as 100% per week, through a fraudulent prime bank-type trading program. The Commission further alleged that in the span of several weeks after obtaining the $40 million, Lefebvre, Herula and others spent at least $4 million of investor funds on personal and luxury items such as cars, jewelry and large hotel bills. On April 12, 2004, a San Francisco federal court entered a default judgment against Lefebvre, permanently enjoining Lefebvre from future violations of the antifraud provisions of the federal securities laws and ordering him to pay approximately $6 million in disgorgement, prejudgment interest and a civil penalty. For further information, please see Litigation Release No. 18676 (April 23, 2004) [default judgment entered against Lefebvre and RMO Assets Management SA]; Litigation Release No. 17759 (Oct. 1, 2002) [civil contempt charges against Lefebvre and RMO Assets Management SA for violating the court’s Aug. 1, 2002 temporary restraining order]; Litigation Release No. 17729 (Sept. 17, 2002) [Lefebvre arrested and charged in parallel criminal action]; and Litigation Release No. 17652 (Aug. 2, 2002) [temporary restraining order and asset freeze against Lefebvre, Herula and others]. [SEC v. Claude Lefebvre, et al., USDC, NDCA, C.A. No. C-02-3704-JSW]; [U.S. v. Claude Lefebvre and Dennis S. Herula, USDC, District of Colorado, Criminal Action No. 02-CR-485-RB] (LR-19011) SEC SUES FORMER FISCHER CHAIRMAN OF THE BOARD TO ENFORCE ITS ADMINISTRATIVE SUBPOENA The Commission announced today that on December 22 it filed a subpoena enforcement action in the U.S. District Court for the District of Colorado against Morgan Nields, the former CEO and chairman of the board of directors of Fischer Imaging Corporation (Fischer). Pursuant to a subpoena issued on Oct. 15, 2004, Nields was required to appear for testimony before the Commission on December 17. On December 16, Nields, through counsel, objected to the Commission’s subpoena and notified the staff that he would not appear to testify. On December 17, Nields failed to appear to testify as required by the subpoena. Accordingly, the Commission filed its Application For Order to Show Cause and For Order to Enforce Administrative Subpoena, along with a supporting Memorandum and Declaration. In its Application and supporting filings, the Commission alleges that on April 29, 2003, the Commission issued its Order Directing Private Investigation and Designating Officers to Take Testimony (Formal Order) in the Fischer investigation. The Formal Order authorizes members of the SEC staff to investigate whether antifraud and/or reporting provisions of the federal securities laws have been or are being violated by any persons or entities in connection with the offer, sale and/or purchase of securities in Fischer. Pursuant to its Application, the Commission is seeking an order directing Nields to show cause why the Court should not enter an order requiring him to appear for testimony. A hearing on the Commission’s application has not yet been scheduled. [SEC v. Morgan Nields, Civil Action No. 04-D-2628 (MJW), USDC, District of Colorado] (LR-19012) INVESTMENT COMPANY ACT RELEASES LEHMAN BROTHERS INC., ET AL. The Commission issued an order to Lehman Brothers Inc., et al., under Section 9(c) of the Investment Company Act exempting applicants from Section 9(a) of the Act, with respect to a securities-related injunction entered on Oct. 31, 2003. (Rel. IC-26713 – December 21) HOLDING COMPANY ACT RELEASES ROCHESTER GAS AND ELECTRIC CORPORATION An order has been issued authorizing Rochester Gas and Electric Corporation to transfer by dividend up to $175 million to an associate company and to use the amount for the reduction of debt by Energy East. (Rel. 35-27925) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the American Stock Exchange (SR-Amex- 2004-94) relating to changes in the Exchange’s options rules to reflect the exemption of standardized options from the Securities Act of 1933 and provisions of the Securities Exchange Act of 1934 has become effective under Section 19(b)(3)(A) of the Exchange Act. Publication of the proposal is expected in the Federal Register during the week of December 20. (Rel. 34-50852) A proposed rule change and Amendment Nos. 1 and 2 thereto filed by the Chicago Board Options Exchange to amend its obvious error rule has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934 (SR-CBOE-2004-83). Publication of the proposal is expected in the Federal Register during the week of December 20. (Rel. 34-50880) The Depository Trust Company filed a proposed rule change (SR-DTC-2004- 11) under Section 19(b)(1) of the Exchange Act, which proposal became effective upon filing, to expand its SMART/Track service to include corporate action liability notification. Publication of the proposal is expected in the Federal Register during the week of December 27. (Rel. 34-50887) A proposed rule change (SR-ISE-2004-36) filed by the International Securities Exchange relating to the ISE’s Schedule of Fees 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 December 27. (Rel. 34-50900) 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 LIBERTY STAR GOLD CORP, 2766 N. COUNTRY CLUB RD., TUCSON, AZ, 85716, 520-721-1375 - 3,850,000 ($5,852,000.00) Equity, (File 333-121471 - Dec. 21) (BR. 08) S-1 DELTA AIR LINES INC /DE/, HARTSFIELD ATLANTA INTL AIRPORT, 1030 DELTA BLVD, ATLANTA, GA, 30354-1989, 4047152600 - 9,842,778 ($73,623,979.44) Equity, 0 ($135,202,000.00) Non-Convertible Debt, (File 333-121473 - Dec. 21) (BR. 05) SB-2 STAR ENERGY CORP, 1403 EAST 900 SOUTH, SALT LAKE CITY, UT, 84105, 8015829609 - 6,312,500 ($104,341.00) Equity, (File 333-121474 - Dec. 21) (BR. 09) S-3 VIROLOGIC INC, 345 OYSTER POINT BLVD., SOUTH SAN FRANCISCO, CA, 94080, 650.635.1100 - 13,695,558 ($30,951,961.08) Equity, 13,195,558 ($3,760,734.03) Other, (File 333-121475 - Dec. 21) (BR. 01) S-4 SEITEL INC, 10811 S. WESTVIEW CIRCLE, BUILDING C, SUITE 100, HOUSTON, TX, 77043, 7138818900 - 0 ($193,000,000.00) Non-Convertible Debt, (File 333-121476 - Dec. 21) (BR. 04) S-3 PREMCOR INC, 1700 EAST PUTNAM AVENUE, SUITE 400, OLD GREENWICH, CT, 06870, 2036987500 - 0 ($620,340,099.00) Equity, (File 333-121477 - Dec. 21) (BR. 04) S-8 MHI Hospitality CORP, 814 CAPITOL LANDING ROAD, WILLIAMSBURG, VA, 23185, 757-229-5648 - 0 ($3,500,000.00) Equity, (File 333-121478 - Dec. 21) (BR. 08) S-4 AAC Group Holding Corp., C/O AMERICAN ACHIEVEMENT CORPORATION, 7211 CIRCLE S ROAD, AUSTIN, TX, 78745, (512) 444-0571 - 131,500,000 ($89,268,775.00) Non-Convertible Debt, (File 333-121479 - Dec. 21) (BR. 02) S-8 ADVANCED PLANT PHARMACEUTICALS INC, 43 W 33RD STREET, NEW YORK, NY, 10001, 2124027878 - 75,000,000 ($210,000.00) Equity, (File 333-121481 - Dec. 21) (BR. 04) S-8 DELTA AIR LINES INC /DE/, HARTSFIELD ATLANTA INTL AIRPORT, 1030 DELTA BLVD, ATLANTA, GA, 30354-1989, 4047152600 - 62,340,000 ($392,870,978.00) Equity, (File 333-121482 - Dec. 21) (BR. 05) SB-2 WWAP, Inc, 20 GIBOREL ISRALE STREET, POLEG INDUSTRIAL ONE, NETANYA, L3, 42504, (212) 293-5100 - 1,436,103 ($1,436,103.00) Other, (File 333-121483 - Dec. 21) (BR. 09) SB-2 MIV THERAPEUTICS INC, 1-8765 ASH STREET, VANCOUVER BC CANADA, A1, V6P 6T3, 2,720,000 ($707,200.00) Equity, (File 333-121484 - Dec. 21) (BR. 36) SB-2 Independence Bancshares, Inc., 420 N. PLEASANTBURG DR., P.O. BOX 1776, GREENVILLE, SC, 29602, 864-232-4709 - 0 ($29,100,000.00) Equity, (File 333-121485 - Dec. 21) (BR. 07) S-3 MIRACOR DIAGNOSTICS INC, 9191 TOWNE CENTRE DR, STE 400, SAN DIEGO, CA, 92122, 8584557127 - 6,093,590 ($2,743,366.82) Equity, (File 333-121487 - Dec. 21) (BR. 01) S-4 SOUTH FINANCIAL GROUP INC, 102 S MAIN ST, GREENVILLE, SC, 29601, 8642557900 - 2,554,022 ($79,900,591.00) Equity, (File 333-121488 - Dec. 21) (BR. 07) S-8 ULTRAGUARD WATER SYSTEMS CORP, 914 SHERWOOD AVE, COQUITLAM, BC, CANADA, A1, V3K 1A6, 6045408282 - 10,000,000 ($100,000.00) Equity, (File 333-121489 - Dec. 21) (BR. 06) S-8 AGREE REALTY CORP, 31850 NORTHWESTERN HGWY, FARMINGTON HILLS, MI, 48334, 8107374190 - 0 ($715,241.00) Equity, (File 333-121491 - Dec. 21) (BR. 08) S-8 SPIRIT FINANCE CORP, 14631 N. SCOTTSDALE ROAD, SUITE 200, SCOTTSDALE, AZ, 85254, 4806060820 - 0 ($25,830,000.00) Equity, (File 333-121492 - Dec. 21) (BR. 08) S-1 TIAA REAL ESTATE ACCOUNT, 730 THIRD AVE, NEW YORK, NY, 10017, 2124909000 - 0 ($6,000,000,000.00) Other, (File 333-121493 - Dec. 21) (BR. 20) S-3 CONSOLIDATION LOAN FUNDING, LLC, 9477 WAPLES STREET, SUITE 100, SAN DIEGO, CA, 92121, 858-320-6799 - 0 ($1,000,000.00) Non-Convertible Debt, (File 333-121494 - Dec. 21) (BR. 05) S-8 NETMANAGE INC, 10725 N DE ANZA BLVD, CUPERTINO, CA, 95014, 4089737171 - 348,428 ($2,135,776.54) Equity, (File 333-121495 - Dec. 21) (BR. 03) S-8 AMYLIN PHARMACEUTICALS INC, 9360 TOWNE CENTRE DR, SUITE 110, SAN DIEGO, CA, 92121, 6195522200 - 0 ($11,110,000.00) Equity, (File 333-121496 - Dec. 21) (BR. 01) S-8 IKON OFFICE SOLUTIONS INC, PO BOX 834, VALLEY FORGE, PA, 19482, 6102968000 - 500,000 ($5,505,000.00) Equity, 0 ($30,000,000.00) Other, (File 333-121497 - Dec. 21) (BR. 03) SB-2 MEDISCIENCE TECHNOLOGY CORP, 6094287952 - 8,075,500 ($4,037,500.00) Other, (File 333-121498 - Dec. 21) (BR. 36) S-4 OMEGA HEALTHCARE INVESTORS INC, 9690 DEERECO ROAD, STE 100, TIMONIUM, MD, 21093, 410-427-1700 - 0 ($60,000,000.00) Other, (File 333-121499 - Dec. 21) (BR. 08) S-8 BARRICK GOLD CORP, BCE PLACE, CANADA TRUST TOWER, 161 BAY STREET SUITE 3700, TORONTO ONTARIO CANA, A6, M5J2S1, 4163077470 - 0 ($368,160,000.00) Equity, (File 333-121500 - Dec. 21) (BR. 04) S-3 VERTICALNET INC, 400 CHESTER FIELD PARKWAY, MALVERN, PA, 19355, 2153286100 - 0 ($17,127,045.00) Equity, (File 333-121501 - Dec. 21) (BR. 37) S-3 VECTOR GROUP LTD, 100 S E SECOND ST, MIAMI, FL, 33131, 3055798000 - 0 ($81,875,000.00) Debt Convertible into Equity, (File 333-121502 - Dec. 21) (BR. 04) SB-2 AMP PRODUCTIONS LTD, 500-666 BURRARD STREET, VANCOUVER BC CANADA, A1, V6C 2X8, 6046393178 - 686,600 ($68,660.00) Equity, (File 333-121503 - Dec. 21) (BR. 05) S-3 VECTOR GROUP LTD, 100 S E SECOND ST, MIAMI, FL, 33131, 3055798000 - 0 ($36,260,800.00) Equity, (File 333-121504 - Dec. 21) (BR. 04) S-3 CenterPoint Energy Transition Bond CO II, LLC, C/O CENTERPOINT ENERGY, INC., 1111 LOUISIANA STREET, HOUSTON, TX, 77002, (713)207-3000 - 1,000,000 ($1,000,000.00) Non-Convertible Debt, (File 333-121505 - Dec. 21) (BR. ) S-3 WEINGARTEN REALTY INVESTORS /TX/, 2600 CITADEL PLAZA DR, SUITE 300, HOUSTON, TX, 77292, 7138666000 - 140,260 ($5,555,698.60) Equity, (File 333-121506 - Dec. 21) (BR. 08) S-8 RED HAT INC, 1801 VARSITY DRIVE, RALEIGH, NC, 27606, 9197543700 - 0 ($152,800,000.00) Equity, (File 333-121507 - Dec. 21) (BR. 03) S-8 NANOGEN INC, 10398 PACIFIC CENTER COURT, SAN DIEGO, CA, 92121, 858 410 4600 - 0 ($10,991,979.60) Equity, (File 333-121508 - Dec. 21) (BR. 36) S-3 NANOGEN INC, 10398 PACIFIC CENTER COURT, SAN DIEGO, CA, 92121, 858 410 4600 - 0 ($2,737,820.00) Equity, (File 333-121509 - Dec. 21) (BR. 36) S-3 PINNACLE WEST CAPITAL CORP, 400 NORTH FIFTH STREET, ., PHOENIX, AZ, 85004, 6023792500 - 272,000,000 ($272,000,000.00) Equity, (File 333-121510 - Dec. 21) (BR. 02) S-3 NANOGEN INC, 10398 PACIFIC CENTER COURT, SAN DIEGO, CA, 92121, 858 410 4600 - 0 ($1,450,367.00) Equity, (File 333-121511 - Dec. 21) (BR. 36) S-3 ARIZONA PUBLIC SERVICE CO, 400 N FIFTH ST, P O BOX 53999, PHOENIX, AZ, 85004, 6022501000 - 400,000,000 ($400,000,000.00) Non-Convertible Debt, (File 333-121512 - Dec. 21) (BR. 02) S-8 BANK OF AMERICA CORP /DE/, BANK OF AMERICA CORPORATE CENTER, 100 N TRYON ST, CHARLOTTE, NC, 28255, 7043868486 - 141,600,000 ($6,468,288,000.00) Equity, (File 333-121513 - Dec. 21) (BR. 07) S-8 FOOT LOCKER INC, FOOT LOCKER INC., 112 WEST 34TH STREET, NEW YORK, NY, 10120, 2127204477 - 50,000 ($1,330,500.00) Equity, (File 333-121515 - Dec. 21) (BR. 02) S-8 RAMP CORP, 33 MAIDEN LANE, NEW YORK, NY, 10038, 212-440-1500 - 5,500,000 ($19,112,500.00) Equity, (File 333-121517 - Dec. 21) (BR. 03) S-3 PG&E CORP, ONE MARKET SPEAR TOWER, SUITE 2400, SAN FRANCISCO, CA, 94105, 4152677000 - 1,000,000,000 ($1,000,000,000.00) Equity, (File 333-121518 - Dec. 21) (BR. 02) 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 1.01,3.02,9.01 12/15/04 99 CENTS ONLY STORES CA 5.02,9.01 12/16/04 AAIPHARMA INC DE 5.02 12/15/04 ABERCROMBIE & FITCH CO /DE/ DE 1.01,2.03,9.01 12/15/04 ABLE ENERGY INC DE 5.01 12/15/04 ABX AIR INC 5.02,9.01 12/15/04 ACACIA RESEARCH CORP DE 1.01,3.02,5.02 12/15/04 ACTIVANT SOLUTIONS INC /DE/ DE 1.01,5.02,9.01 10/12/04 AMEND ADVANCED PLANT PHARMACEUTICALS INC DE 4.01,9.01 09/15/04 AMEND AEGIS COMMUNICATIONS GROUP INC DE 1.01 12/15/04 AEROTELESIS INC DE 9.01 11/30/04 AMEND AGCO CORP /DE DE 5.02,9.01 12/21/04 AGL RESOURCES INC GA 1.01,8.01,9.01 12/15/04 AIRNET SYSTEMS INC OH 1.01,1.02,2.01,2.03,9.01 12/15/04 ALLIANCE IMAGING INC /DE/ DE 1.01,9.01 12/15/04 ALTEON INC /DE DE 8.01 12/20/04 AMCAST INDUSTRIAL CORP OH 1.01,1.03,2.03,9.01 12/15/04 AMERICAN ELECTRIC POWER CO INC NY 1.01 12/15/04 AMERICAN FINANCIAL REALTY TRUST 1.01 12/15/04 AMERICAN HOME MORTGAGE SECURITIES LLC DE 2.01,8.01,9.01 12/17/04 AMERICAN HOME MORTGAGE SECURITIES LLC DE 2.01,8.01,9.01 12/17/04 AMERICAN INSURED MORTGAGE INVESTORS S CA 8.01,9.01 12/20/04 AMERICAN MEDIA OPERATIONS INC DE 1.01,5.02 12/15/04 AMERICAN UNITED GOLD CORP NV 1.01,9.01 12/12/04 ANACOMP INC IN 2.02,8.01,9.01 12/20/04 ANALYTICAL SURVEYS INC CO 5.02,9.01 12/20/04 ANGELCITI ENTERTAINMENT INC /FL/ NV 8.01 12/17/04 ANWORTH MORTGAGE ASSET CORP MD 2.02,9.01 12/16/04 ANZ CAPEL COURT LTD 9.01 12/14/04 ANZ CAPEL COURT LTD 9.01 12/14/04 ANZ Capel Court LTD as Trust Manager 9.01 09/20/04 AQUILA INC DE 1.02,9.01 12/15/04 ARRAY BIOPHARMA INC DE 1.01,9.01 12/20/04 ARROW FINANCIAL CORP NY 1.01 12/15/04 ARVINMERITOR INC IN 1.01,9.01 12/21/04 ASHLAND INC KY 7.01,9.01 12/21/04 ASTRATA GROUP INC NV 8.01,9.01 12/21/04 ATLANTIC LIBERTY FINANCIAL CORP DE 1.01,9.01 12/15/04 AVANIR PHARMACEUTICALS CA 8.01 12/16/04 BANC OF AMERICA FUNDING CORP DE 8.01,9.01 12/20/04 BASSETT FURNITURE INDUSTRIES INC VA 5.02,5.03,9.01 12/15/04 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 12/13/04 BEAR STEARNS COMPANIES INC DE 2.02,8.01,9.01 12/21/04 BEARD CO /OK OK 7.01,9.01 12/21/04 BELDEN & BLAKE CORP /OH/ OH 1.02,5.02,7.01,8.01 12/16/04 BELDEN CDT INC. DE 1.01,9.01 12/15/04 BENTLEY PHARMACEUTICALS INC DE 1.01,3.03,9.01 12/15/04 BERKSHIRE INCOME REALTY INC 2.01 12/15/04 BIG 5 CORP /CA/ DE 1.01,2.03,9.01 12/15/04 BIG 5 SPORTING GOODS CORP DE 1.01,2.03,5.01,9.01 12/15/04 BIOJECT MEDICAL TECHNOLOGIES INC OR 1.01,2.03,3.02,9.01 12/15/04 BIOMET INC IN 2.02 12/15/04 AMEND BOOKHAM, INC. DE 1.01,3.02,9.01 12/20/04 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA 1.01,5.02,9.01 12/16/04 BRE PROPERTIES INC /MD/ MD 8.01 12/21/04 BRIDGE BANCORP INC NY 8.01 12/20/04 BRITESMILE INC UT 1.01,3.02,9.01 12/16/04 CABLEVISION SYSTEMS CORP /NY DE 8.01 12/20/04 CAGLES INC GA 2.03,3.03 12/21/04 CAL DIVE INTERNATIONAL INC MN 7.01,9.01 12/21/04 CAM COMMERCE SOLUTIONS INC DE 2.02,9.01 12/21/04 CAMCO FINANCIAL CORP DE 4.01,9.01 12/15/04 CANCERVAX CORP DE 1.01,3.02,9.01 12/15/04 CANDIES INC DE 5.02 12/20/04 CANGLOBE INTERNATIONAL INC NV 5.01,5.02 12/17/04 CANO PETROLEUM, INC 5.02,9.01 10/25/04 CARROLS CORP DE 1.01,1.02,2.03 12/15/04 CASCADE FINANCIAL CORP DE 1.01,9.01 12/15/04 CASCADE MICROTECH INC 5.03,9.01 12/16/04 CCH II LLC 8.01,9.01 12/15/04 CCO HOLDINGS LLC 1.01,2.03,9.01 12/15/04 CEDAR SHOPPING CENTERS INC MD 1.01,9.01 12/21/04 CELLSTAR CORP DE 5.02 12/15/04 CEPHALON INC DE 1.01,3.02,9.01 12/15/04 CHARLES & COLVARD LTD NC 7.01 12/20/04 AMEND CHARTER COMMUNICATIONS HOLDINGS LLC DE 8.01,9.01 12/15/04 CHARTER COMMUNICATIONS INC /MO/ DE 8.01,9.01 12/15/04 CHESAPEAKE CORP /VA/ VA 8.01,9.01 12/21/04 CHESAPEAKE ENERGY CORP OK 8.01 12/21/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD 9.01 11/30/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 9.01 11/30/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD 9.01 11/30/04 CHOICEPOINT INC GA 5.02,9.01 12/20/04 CHRISTOPHER & BANKS CORP DE 2.02,9.01 12/21/04 CHURCHILL DOWNS INC KY 8.01 12/21/04 CINTAS CORP WA 2.02 12/16/04 CITICORP MORTGAGE SECURITIES INC DE 2.01 12/21/04 CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 12/21/04 CITIGROUP MORTGAGELN TR ORIGEN MANU H 8.01,9.01 12/15/04 CITRIX SYSTEMS INC DE 1.01,1.02,7.01,9.01 12/16/04 CNF INC DE 1.01,2.01,9.01 12/20/04 CNL Hotels & Resorts, Inc. MD 5.02 12/16/04 CNL INCOME PROPERTIES INC MD 3.02 12/16/04 CO LIQUIDATION, INC. DE 5.03,8.01,9.01 12/15/04 COGNOS INC CA 2.02 12/21/04 COINMACH SERVICE CORP DE 8.01,9.01 12/21/04 COLUMBIA BANCORP \OR\ OR 5.05,9.01 12/20/04 COMM 2004-LNB4 DE 9.01 12/15/04 COMMERCIAL NATIONAL FINANCIAL CORP /P PA 8.01 12/21/04 CONSECO INC DE 5.02,7.01,9.01 12/20/04 CONSOLIDATED FREIGHTWAYS CORP DE 8.01,9.01 12/14/04 CONSTELLATION BRANDS, INC. DE 7.01,9.01 12/20/04 CONVERGYS CORP OH 1.01,2.03,8.01,9.01 12/21/04 CORCEPT THERAPEUTICS INC 5.02,8.01 12/16/04 CORVU CORP MN 3.02 12/17/04 COST U LESS INC WA 1.01,9.01 12/15/04 COVENANT TRANSPORT INC NV 1.01,2.03 12/16/04 CRAY INC WA 1.01,2.03,3.02 12/21/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 12/21/04 CRESCENT FINANCIAL CORP NC 1.01,9.01 12/16/04 CRIIMI MAE INC MD 9.01 12/21/04 AMEND CRIIMI MAE INC MD 1.01 12/21/04 AMEND CROWN PACIFIC PARTNERS L P DE 1.03,9.01 12/20/04 CSFB COMMERCIAL MORT PASS THR CERTS S DE 8.01,9.01 12/17/04 CSK AUTO CORP DE 1.01,9.01 12/18/04 CWABS INC DE 8.01,9.01 12/21/04 CWABS INC DE 8.01,9.01 12/21/04 CWABS INC DE 8.01,9.01 12/21/04 DATALINK CORP MN 1.01,2.05 12/15/04 DATATRAK INTERNATIONAL INC OH 7.01,9.01 12/17/04 DATIGEN COM INC UT 5.02 12/21/04 DEL MONTE FOODS CO DE 1.01,9.01 12/16/04 DEL MONTE FOODS CO DE 1.01,1.02,9.01 12/16/04 DELPHI CORP DE 8.01 12/21/04 DELTA FINANCIAL CORP DE 7.01,9.01 12/21/04 DELTA PETROLEUM CORP/CO CO 1.01 12/17/04 DEUTSCHE RECREATIONAL ASSET FUNDING C NV 8.01,9.01 11/30/04 DISCOVER CARD MASTER TRUST I DE 8.01 12/15/04 DISTRIBUTION FINANCIAL SERVICES MARIN NY 8.01,9.01 11/30/04 DISTRIBUTION FINANCIAL SERVICES RV MA NV 8.01,9.01 11/30/04 DISTRIBUTION FINANCIAL SERVICES RV TR NY 8.01,9.01 11/30/04 DISTRIBUTION FINANCIAL SERVICES RV TR NY 8.01,9.01 11/30/04 DONAR ENTERPRISES INC DE 3.02,5.01,5.02,9.01 12/15/04 DOV PHARMACEUTICAL INC DE 8.01,9.01 12/16/04 DRS TECHNOLOGIES INC DE 7.01,9.01 12/21/04 DUKE ENERGY CORP NC 5.02 12/16/04 DUKE ENERGY CORP NC 5.02 12/16/04 AMEND EASY GARDENER PRODUCTS LTD 8.01 12/21/04 EDISON INTERNATIONAL CA 2.01,9.01 12/21/04 EDISON MISSION ENERGY DE 2.01,9.01 12/16/04 EDUCATE INC DE 8.01,9.01 12/21/04 EDUCATION MANAGEMENT CORPORATION 8.01 12/20/04 EL PASO CORP/DE DE 2.01,9.01 12/21/04 AMEND EL PASO ELECTRIC CO /TX/ TX 1.01,1.02,2.03 12/21/04 ELDORADO ARTESIAN SPRINGS INC CO 5.02 12/16/04 ELECTRO SCIENTIFIC INDUSTRIES INC OR 2.05 12/15/04 ELECTRONIC CLEARING HOUSE INC NV 2.02,9.01 12/21/04 ELMERS RESTAURANTS INC OR 8.01,9.01 12/21/04 EMC CORP MA 8.01,9.01 12/20/04 EMERSON ELECTRIC CO MO 7.01 12/21/04 EMMIS COMMUNICATIONS CORP IN 1.01,9.01 12/16/04 ENERGY PARTNERS LTD DE 9.01 12/16/04 ENGLOBAL CORP NV 1.01,9.01 12/16/04 ENVIRONMENTAL SOLUTIONS WORLDWIDE INC FL 1.01,5.02,9.01 12/20/04 EON COMMUNICATIONS CORP DE 4.01,9.01 12/16/04 EP MEDSYSTEMS INC NJ 3.02,9.01 12/15/04 EPIMMUNE INC DE 8.01,9.01 12/21/04 EXELIXIS INC DE 2.03 12/15/04 EXELON CORP PA 1.01,9.01 12/20/04 FACTSET RESEARCH SYSTEMS INC DE 2.02,9.01 11/30/04 FAR EAST ENERGY CORP 3.02 12/20/04 FASTFUNDS FINANCIAL CORP NV 1.01,3.02 12/15/04 FBL FINANCIAL GROUP INC IA 7.01 12/21/04 FEDERAL SIGNAL CORP /DE/ DE 7.01,9.01 12/16/04 FIRST UNITED CORP/MD/ MD 2.03 12/20/94 FISERV INC WI 1.01,9.01 12/16/04 FLOW INTERNATIONAL CORP WA 8.01,9.01 12/20/04 FOAMEX INTERNATIONAL INC DE 5.02,9.01 12/17/04 FRANKLIN RESOURCES INC DE 1.01,9.01 12/15/04 FREEPORT MCMORAN COPPER & GOLD INC DE 1.01,9.01 12/17/04 FSI INTERNATIONAL INC MN 2.02,9.01 12/21/04 FULLER H B CO MN 1.01,9.01 12/17/04 FULTON FINANCIAL CORP PA 8.01,9.01 12/21/04 FUTOMIC INDUSTRIES INC NJ 8.01 12/21/04 GABLES REALTY LIMITED PARTNERSHIP DE 5.02,9.01 12/17/04 GABLES RESIDENTIAL TRUST MD 5.02,9.01 12/17/04 GALTECH SEMICONDUCTOR MATERIALS CO UT 2.01 12/21/04 GAMEZNFLIX INC NV 5.03,9.01 12/16/04 GATEWAY INC DE 1.01,2.03,9.01 12/21/04 GCO Education Loan Funding Trust-I DE 1.01,5.01,5.02,8.01,9.01 12/15/04 GENCOR INDUSTRIES INC DE 2.02,9.01 12/21/04 GENENTECH INC DE 1.02,2.03 12/15/04 GENERAL GROWTH PROPERTIES INC DE 8.01,9.01 12/20/04 GENERAL MILLS INC DE 2.02,9.01 12/21/04 GENZYME CORP MA 2.01,9.01 12/20/04 GEORGIA POWER CO GA 8.01 12/21/04 GILEAD SCIENCES INC DE 1.01,9.01 12/20/04 GLOBAL CROSSING LTD 1.01,7.01,9.01 12/15/04 GLOBAL POWER EQUIPMENT GROUP INC/ DE 1.01,9.01 12/21/04 GLOBAL SIGNAL INC DE 5.01,8.01 12/21/04 GMACM Mortgage Pass-Through Certifica DE 8.01,9.01 12/19/04 GMX RESOURCES INC OK 8.01,9.01 12/20/04 GOLDSPRING INC FL 7.01 12/16/04 GOODYEAR TIRE & RUBBER CO /OH/ OH 2.03 12/21/04 GoRemote Internet Communications, Inc DE 1.01,8.01 12/21/04 GOTTSCHALKS INC DE 1.01,1.02,9.01 12/15/04 GRANITE CITY FOOD & BREWERY LTD MN 4.02 12/20/04 GREEN CLOVER LUCK CORP NV 5.02,5.03 12/16/04 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 12/21/04 GTECH HOLDINGS CORP DE 2.02 12/21/04 GYMBOREE CORP DE 5.02 12/17/04 HALLIBURTON CO DE 1.01,9.01 12/17/04 HALLMARK FINANCIAL SERVICES INC NV 1.01,9.01 12/20/04 HANCOCK FABRICS INC DE 1.01,5.02,9.01 12/15/04 HANCOCK FABRICS INC DE 1.01,9.01 12/16/04 HANCOCK JOHN LIFE INSURANCE CO MA 8.01,9.01 12/20/04 HarborView Mortgage Loan Trust 2004-3 DE 8.01 12/20/04 HAWAIIAN ELECTRIC INDUSTRIES INC HI 1.01,5.02,8.01 12/16/04 HCC INSURANCE HOLDINGS INC/DE/ DE 7.01 12/20/04 HEALTH GRADES INC DE 5.02 12/15/04 HEI INC MN 1.01,2.03,9.01 10/01/04 HENRY JACK & ASSOCIATES INC DE 1.01,8.01,9.01 12/20/04 HENRY JACK & ASSOCIATES INC DE 8.01,9.01 12/20/04 HEPALIFE TECHNOLOGIES INC FL 7.01,9.01 12/15/04 HONDA AUTO REC 2003-3 OWNER TRUST DE 8.01,9.01 12/21/04 HONDA AUTO REC 2003-4 OWNER TRUST DE 8.01,9.01 12/15/04 HONDA AUTO REC 2003-5 OWNER TRUST DE 8.01,9.01 12/20/04 HONDA AUTO RECEIVABLES 2001-3 OWNER T DE 8.01,9.01 12/20/04 HONDA AUTO RECEIVABLES 2002-1 OWNER T 8.01,9.01 12/15/04 HONDA AUTO RECEIVABLES 2002-2 OWNER T 8.01,9.01 12/15/04 HONDA AUTO RECEIVABLES 2002-3 OWNER T 8.01,9.01 12/20/04 HONDA AUTO RECEIVABLES 2002-4 OWNER T 8.01,9.01 12/15/04 HONDA AUTO RECEIVABLES 2003-1 OWNER T 8.01,9.01 12/20/04 HONDA AUTO RECEIVABLES 2004-1 OWNER T DE 8.01,9.01 12/21/04 Honda Auto Receivables 2004-2 Owner T CA 8.01,9.01 12/15/04 Honda Auto Receivables 2004-3 Owner T CA 8.01,9.01 12/20/04 HONDA RECEIVABLES CORP AUTO REC 2003 DE 8.01,9.01 12/21/04 HONEYWELL INTERNATIONAL INC DE 1.01 12/17/04 HOST MARRIOTT CORP/ MD 8.01 12/15/04 HOST MARRIOTT L P DE 8.01 12/15/04 HYPERFEED TECHNOLOGIES INC DE 5.05,9.01 12/15/04 I SECTOR CORP DE 1.01,5.02,9.01 12/21/04 I TRAX INC DE 8.01,9.01 12/17/04 I2 TECHNOLOGIES INC DE 1.01,9.01 12/16/04 IAC/INTERACTIVECORP DE 8.01,9.01 12/21/04 ICTS INTERNATIONAL N V 1.01,4.02,9.01 12/14/04 IMAGE ENTERTAINMENT INC CA 3.02,7.01,9.01 12/20/04 IMMUNICON CORP 8.01,9.01 12/21/04 IMPERIAL INDUSTRIES INC DE 8.01,9.01 12/21/04 IMPRESO INC DE 2.03 12/21/04 AMEND INDYMAC ABS INC DE 8.01,9.01 12/20/04 INERGY L P DE 7.01,9.01 12/17/04 INFORMATION RESOURCES LITIG CONTINGEN 8.01,9.01 12/17/04 INPUT OUTPUT INC DE 8.01 12/17/04 INSMED INC VA 8.01,9.01 12/21/04 INTEGRA LIFESCIENCES HOLDINGS CORP DE 5.02,9.01 12/20/04 INTEGRATED DEVICE TECHNOLOGY INC DE 1.01 12/16/04 INTELIDATA TECHNOLOGIES CORP DE 1.01 12/15/04 INTERCARE DX INC CA 4.01 12/17/04 INTERLINE BRANDS INC 1.01,1.02,5.02,8.01,9.01 12/15/04 INTERLINE BRANDS, INC./DE DE 1.02,5.02,5.03,8.01,9.01 12/15/04 INTERMAGNETICS GENERAL CORP NY 2.02,9.01 12/20/04 INTERNET BUSINESS INTERNATIONAL INC NV 3.02 12/17/04 INTERWEST MEDICAL CORP OK 2.01,8.01,9.01 12/20/04 INTRAWARE INC DE 2.02,9.01 12/21/04 INTREPID TECHNOLOGY & RESOURCE INC ID 5.03,8.01,9.01 12/14/04 INVACARE CORP OH 7.01 12/21/04 ISIS PHARMACEUTICALS INC DE 1.01 12/21/04 J P MORGAN ACCEPTANCE CORP I DE 8.01,9.01 12/21/04 J.P. Morgan Chase Commercial Mortgage DE 8.01,9.01 12/12/04 JACK IN THE BOX INC /NEW/ DE 5.02 12/21/04 JOURNAL REGISTER CO DE 5.02,9.01 12/20/04 JP MORGAN COMMERCIAL MORT PASS THR CE DE 8.01,9.01 12/15/04 KAISER VENTURES LLC DE 1.01,9.01 12/15/04 KANSAS CITY SOUTHERN DE 1.01,3.02,9.01 12/15/04 KEANE INC MA 1.01 12/15/04 KFX INC DE 1.01,7.01,9.01 12/17/04 LABONE INC/ MO 7.01 12/21/04 LABOR READY INC WA 1.01,5.02,9.01 12/15/04 LANDRYS RESTAURANTS INC 1.01 12/15/04 LAS VEGAS SANDS CORP NV 8.01,9.01 12/20/04 LB-UBS Commercial Mortgage Trust 2004 9.01 11/18/04 AMEND LCC INTERNATIONAL INC DE 1.02 12/15/04 LEADIS TECHNOLOGY INC DE 1.01 12/15/04 Lehman Home Equity Loan Trust 2004-3 DE 8.01 12/20/04 Lehman Home Equity Loan Trust 2004-3 DE 8.01 12/15/04 LENNOX INTERNATIONAL INC DE 1.01,9.01 12/20/04 LESCO INC/OH OH 7.01,9.01 12/21/04 Lincoln Park Bancorp X1 8.01,9.01 12/16/04 LOCKHEED MARTIN CORP MD 1.01,9.01 12/16/04 LOJACK CORP MA 1.01,9.01 12/16/04 LONE STAR STEAKHOUSE & SALOON INC DE 8.01,9.01 12/17/04 MAC WORLDWIDE INC DE 1.01,9.01 12/16/04 AMEND MAGELLAN HEALTH SERVICES INC DE 8.01,9.01 12/21/04 MANUGISTICS GROUP INC DE 2.02 12/21/04 MARISA CHRISTINA INC DE 3.01 12/15/04 MARITRANS INC /DE/ DE 1.01 12/15/04 MARSHALL & ILSLEY CORP/WI/ WI 9.01 12/17/04 AMEND MARTIN MARIETTA MATERIALS INC NC 7.01,9.01 12/20/04 MATRIA HEALTHCARE INC DE 2.02,9.01 12/16/04 MATRIX ENERGY SERVICES CORP NV 8.01 09/09/04 AMEND MCLEODUSA INC DE 3.01 12/21/04 MCRAE INDUSTRIES INC DE 2.02,9.01 12/20/04 MEDIA SERVICES GROUP INC NV 3.01 12/21/04 MELLON FINANCIAL CORP PA 8.01,9.01 12/20/04 MERCURY INTERACTIVE CORP DE 1.01,9.01 12/15/04 MERIDIAN HOLDINGS INC CO 4.01 12/17/04 MERIX CORP OR 2.02,9.01 12/21/04 MERRILL LYNCH & CO INC DE 1.01,9.01 12/21/04 MESA OFFSHORE TRUST TX 7.01,9.01 12/21/04 MESA ROYALTY TRUST/TX TX 7.01,9.01 12/21/04 MICRON ENVIRO SYSTEMS INC NV 8.01 12/21/04 MIDDLETON DOLL CO WI 8.01,9.01 12/20/04 MIDWEST BANC HOLDINGS INC DE 1.01 11/22/04 MIIX GROUP INC DE 1.03 12/20/04 MIKOHN GAMING CORP NV 7.01,8.01,9.01 12/21/04 MIM CORP DE 5.02 12/16/04 MISSION ENERGY HOLDING CO DE 2.01,9.01 12/16/04 MOBILEPRO CORP DE 5.02,9.01 12/15/04 MOLECULAR DEVICES CORP DE 1.01,1.02 12/17/04 MONARCH COMMUNITY BANCORP INC MD 1.01,9.01 12/16/04 MORGAN STANLEY DE 2.02,9.01 12/21/04 MORGAN STANLEY DEAN WITTER CAPITAL I DE 8.01,9.01 12/14/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 9.01 12/21/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 12/21/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 12/21/04 MOTORSPORTS EMPORIUM, INC. NV 2.01,8.01 12/20/04 MOVADO GROUP INC NY 1.01 12/17/04 MULTI FINELINE ELECTRONIX INC 8.01,9.01 12/21/04 MYMETICS CORP DE 8.01,9.01 12/17/04 Nalco Finance Holdings Inc. 8.01,9.01 12/20/04 Nalco Holding CO 8.01,9.01 12/20/04 NANOGEN INC DE 2.01,9.01 12/16/04 NATIONAL CITY CORP DE 8.01,9.01 12/21/04 NATIONAL TECHNICAL SYSTEMS INC /CA/ CA 2.02,9.01 12/15/04 NB&T FINANCIAL GROUP INC OH 8.01 12/21/04 NET 1 UEPS TECHNOLOGIES INC FL 8.01,9.01 12/20/04 NETBANK INC GA 2.06 12/21/04 NEWMONT MINING CORP /DE/ DE 8.01 12/16/04 NIKE INC OR 2.02,9.01 12/16/01 NMS COMMUNICATIONS CORP DE 5.02,9.01 12/16/04 NN INC DE 5.02 12/17/04 NORCROSS SAFETY PRODUCTS LLC DE 8.01 12/16/04 NORTH SHORE CAPITAL IV INC CO 1.01,2.01,3.02,5.01,5.02,5.03 12/17/04 NOVASTAR FINANCIAL INC MD 2.03,9.01 12/21/04 NOVO NETWORKS INC DE 1.01 12/17/04 NRG ENERGY, INC. DE 8.01 12/21/04 NRG ENERGY, INC. DE 7.01 12/21/04 NUCLEAR SOLUTIONS INC NV 7.01,9.01 12/21/04 OGLEBAY NORTON CO /OHIO/ OH 9.01 11/15/04 AMEND OPENWAVE SYSTEMS INC DE 1.01,9.01 12/15/04 Origen Residential Securities, Inc. DE 8.01,9.01 12/15/04 ORION HEALTHCORP INC DE 1.01,2.01,2.03,3.02,3.03,5.01 12/15/04 OTTER TAIL CORP MN 8.01 12/16/04 PACIFIC GAS & ELECTRIC CO CA 1.01,8.01 12/21/04 PALOMAR MEDICAL TECHNOLOGIES INC DE 5.02 12/21/04 PANHANDLE ROYALTY CO OK 5.02 12/16/04 PANTRY INC DE 5.02,9.01 12/15/04 PATINA OIL & GAS CORP DE 1.01,9.01 12/15/04 PAYCHEX INC DE 2.02,9.01 12/21/04 PEMSTAR INC MN 5.02 12/15/04 PENINSULA HOLDINGS GROUP LTD NV 5.02 12/21/04 PENNICHUCK CORP NH 8.01,9.01 12/16/04 PEOPLESOFT INC DE 5.04,9.01 12/21/04 PEPSIAMERICAS INC/IL/ DE 5.02 12/15/04 PERICOM SEMICONDUCTOR CORP CA 1.01,1.02,9.01 12/15/04 PERMIAN BASIN ROYALTY TRUST TX 2.02,9.01 12/20/04 PERRY ELLIS INTERNATIONAL INC FL 5.02,9.01 12/17/04 PFF BANCORP INC DE 8.01,9.01 12/16/04 PG&E CORP CA 1.01,8.01 12/21/04 PIER 1 IMPORTS INC/DE DE 8.01 12/21/04 PINNACLE SYSTEMS INC CA 1.01,9.01 12/20/04 PLAINS EXPLORATION & PRODUCTION CO DE 8.01,9.01 12/21/04 PMC SIERRA INC DE 5.02 12/16/04 PMI GROUP INC DE 1.01,2.03,9.01 12/15/04 PNC FINANCIAL SERVICES GROUP INC PA 8.01 12/17/04 POLYONE CORP 7.01,9.01 12/20/04 POZEN INC /NC 8.01,9.01 12/21/04 PRA International DE 1.01 12/16/04 PRICE LEGACY CORP MD 8.01,9.01 12/20/04 PRICESMART INC DE 8.01,9.01 12/20/04 PROGRESS SOFTWARE CORP /MA MA 2.02,9.01 12/21/04 PROJECT GROUP INC NV 1.01,9.01 12/16/04 PROTALEX INC NM 8.01,9.01 12/17/04 PSYCHIATRIC SOLUTIONS INC DE 2.04 12/15/04 PUBLIC SERVICE ENTERPRISE GROUP INC NJ 1.01,9.01 12/20/04 PULASKI FINANCIAL CORP DE 7.01,9.01 12/20/04 PYRAMID BREWERIES INC WA 3.01 12/15/04 Q COMM INTERNATIONAL INC UT 1.01 12/08/04 R&G FINANCIAL CORP PR 7.01,9.01 12/20/04 RADVIEW SOFTWARE LTD 1.01,9.01 12/21/04 RAINING DATA CORP DE 3.01,5.02 12/15/04 RED HAT INC DE 1.01,9.01 12/15/04 REGENCY CENTERS CORP FL 1.01,1.02,9.01 12/15/04 REMEC INC CA 1.01,9.01 12/20/04 REMINGTON ARMS CO INC/ DE 1.01 12/15/04 Remote Dynamics Inc DE 8.01 12/15/04 RENTRAK CORP OR 1.01,3.02 12/17/04 ROYAL BANCSHARES OF PENNSYLVANIA INC PA 8.01,9.01 12/16/04 S&T BANCORP INC PA 8.01 12/20/04 SABRE HOLDINGS CORP DE 1.01,9.01 12/21/04 SANFILIPPO JOHN B & SON INC DE 1.01,2.03 12/16/04 SAVANNAH ELECTRIC & POWER CO GA 8.01 12/21/04 SCHUFF INTERNATIONAL INC DE 1.01,9.01 12/20/04 SEALED AIR CORP/DE DE 1.01,9.01 12/16/04 SEPRACOR INC /DE/ DE 1.01,8.01,9.01 12/15/04 SETO HOLDINGS INC NV 2.06,3.01,8.01,9.01 12/16/04 SHILOH INDUSTRIES INC DE 2.02,9.01 12/21/04 SILVERSTAR HOLDINGS LTD B0 7.01 12/20/04 SIRENZA MICRODEVICES INC DE 2.01,9.01 12/16/04 SIRENZA MICRODEVICES INC DE 2.01,9.01 12/16/04 AMEND SKECHERS USA INC DE 8.01,9.01 12/20/04 SLADES FERRY BANCORP MA 5.03,9.01 12/15/04 SMARTIRE SYSTEMS INC 1.01,2.03,3.02,5.03,9.01 12/15/04 SMARTSERV ONLINE INC DE 4.01 12/15/04 SOLECTRON CORP DE 2.02,9.01 12/21/04 SONUS PHARMACEUTICALS INC DE 8.01 12/21/04 SOUTHERN CO DE 8.01 12/21/04 SOUTHERN UNION CO DE 5.03,9.01 12/17/04 SOUTHFIRST BANCSHARES INC DE 1.02 12/16/04 SOUTHWEST WATER CO DE 1.01,1.02 12/15/04 SOVRAN ACQUISITION LTD PARTNERSHIP MD 9.01 12/16/04 SOVRAN SELF STORAGE INC MD 9.01 12/16/04 SPARTAN MOTORS INC MI 7.01,9.01 12/20/04 SPECTRANETICS CORP DE 5.02,9.01 12/21/04 STANDARD COMMERCIAL CORP NC 8.01,9.01 12/21/04 STANDARD MICROSYSTEMS CORP DE 2.02,9.01 11/30/04 STANLEY FURNITURE CO INC/ DE 1.01 12/15/04 STORAGE TECHNOLOGY CORP DE 1.01,9.01 12/15/04 STRATOS INTERNATIONAL INC DE 5.02,9.01 12/21/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 12/21/04 STRUCTURED ASSET SEC CORP LB-UBS COMM 8.01,9.01 12/17/04 Sunset Brands Inc NV 2.01,9.01 10/04/04 AMEND SUPERIOR CONSULTANT HOLDINGS CORP DE 1.01,9.01 12/17/04 SUTTER HOLDING CO INC DE 1.01 12/17/04 SYMANTEC CORP DE 5.03,9.01 12/16/04 SYMS CORP NJ 2.02,9.01 12/21/04 SYPRIS SOLUTIONS INC DE 1.01,5.02,9.01 12/15/04 TARGET RECEIVABLES CORP MN 8.01,9.01 12/21/04 TechAlt, Inc. NV 1.01,1.02,2.01,3.02,5.01,8.01 12/16/04 TECHNICAL OLYMPIC USA INC DE 1.01,2.03 12/21/04 TECHNITROL INC PA 2.05,2.06,7.01,9.01 12/15/04 TECHNOLOGY ACQUISITION CORP NV 2.01,3.02,4.01,5.01,8.01,9.01 12/21/04 TECHNOLOGY RESEARCH CORP FL 1.01,2.03,9.01 12/20/04 TECO ENERGY INC FL 1.01,9.01 12/15/04 TEKELEC CA 1.01,2.03 12/15/04 TELEMETRIX INC DE 5.02,8.01 12/21/04 TENET HEALTHCARE CORP NV 8.01 12/21/04 TERRA INDUSTRIES INC MD 9.01 12/20/04 TERRA INDUSTRIES INC MD 8.01,9.01 12/21/04 TIMCO AVIATION SERVICES INC DE 8.01,9.01 12/21/04 TIPPINGPOINT TECHNOLOGIES INC DE 1.01,9.01 12/16/04 TORCHMARK CORP DE 1.01,9.01 12/17/04 TORCHMARK CORP DE 5.04,9.01 12/21/04 TORCHMARK CORP DE 9.01 12/17/04 AMEND TRANSCONTINENTAL GAS PIPE LINE CORP DE 1.01,2.03,9.01 12/17/04 TRICO MARINE SERVICES INC DE 7.01 12/20/04 TRIMBLE NAVIGATION LTD /CA/ CA 1.01,5.02 12/20/04 UAL CORP /DE/ DE 8.01,9.01 12/21/04 UIL HOLDINGS CORP CT 7.01,9.01 12/21/04 UNIFY CORP DE 4.01,9.01 12/15/04 UNION PACIFIC CORP UT 7.01 12/21/04 UNION PACIFIC RAILROAD CO/DE DE 7.01 12/21/04 UNITED STATIONERS INC DE 9.01 12/15/04 UNITIL CORP NH 5.02,9.01 12/16/04 UNITY BANCORP INC /DE/ DE 8.01,9.01 12/20/04 UNITY BANCORP INC /DE/ DE 8.01,9.01 12/20/04 UNIVERSAL FOREST PRODUCTS INC MI 1.01,9.01 12/21/04 URSTADT BIDDLE PROPERTIES INC MD 1.01,1.02 12/15/04 USA Mobility, Inc DE 1.01,9.01 12/17/04 USI HOLDINGS CORP DE 2.05,8.01,9.01 12/20/04 USURF AMERICA INC NV 5.02 12/16/04 VECTOR GROUP LTD DE 2.03,3.02 12/20/04 VERTRUE INC DE 5.02,9.01 12/21/04 VERTRUE INC DE 5.04,9.01 12/21/04 VIRAL GENETICS INC /DE/ DE 1.01 12/15/04 VORNADO REALTY LP DE 5.03,9.01 12/16/04 VORNADO REALTY TRUST MD 5.03,9.01 12/21/04 Wachovia Auto Owner Trust 2004-A 8.01,9.01 12/20/04 Wachovia Auto Owner Trust 2004-B DE 8.01,9.01 12/20/04 WACHOVIA COMMERCIAL MORT PASS THRU CE NC 8.01,9.01 12/15/04 WACHOVIA COMMERCIAL MORT SEC INC PAS NC 8.01,9.01 12/15/04 WEIDA COMMUNICATIONS, INC. NJ 8.01,9.01 12/17/04 WEYCO GROUP INC WI 5.02,9.01 12/21/04 WFS FINANCIAL 2004-1 OWNER TRUST 8.01,9.01 12/20/04 WFS FINANCIAL 2004-2 OWNER TRUST CA 8.01,9.01 12/20/04 WFS Financial 2004-3 Owner Trust CA 8.01,9.01 12/17/04 WFS Financial 2004-4 Owner Trust CA 8.01,9.01 12/17/04 WHITTIER ENERGY CORP NV 8.01,9.01 12/17/04 WILD OATS MARKETS INC DE 5.02 12/20/04 WILLIAMS CONTROLS INC DE 2.02,9.01 12/20/04 AMEND WITNESS SYSTEMS INC DE 1.01 12/16/04 WJ COMMUNICATIONS INC CA 1.01,5.02,9.01 12/16/04 WODFI LLC FL 9.01 11/01/04 WORKSTREAM INC 1.01,9.01 12/15/04 World Omni Auto Receivables Trust 200 DE 9.01 11/01/04 WORONOCO BANCORP INC DE 1.01,9.01 12/16/04 WORTHINGTON INDUSTRIES INC OH 1.01,2.03,8.01,9.01 12/17/04 XECHEM INTERNATIONAL INC DE 4.02,9.01 11/18/04 AMEND YAHOO INC DE 5.02 12/16/04 YORK INTERNATIONAL CORP /DE/ DE 8.01,9.01 12/21/04 ZONE 4 PLAY INC NV 2.01,3.02,4.01,5.01,5.02,9.01 02/02/04 AMEND ZYGO CORP DE 1.01 12/20/04