SEC NEWS DIGEST Issue 2004-249 December 29, 2004 ENFORCEMENT PROCEEDINGS IN THE MATTER OF KENNETH ORR On December 28, the Commission issued an Order Making Findings and Imposing Remedial Sanctions (Order) Pursuant to Section 15(b)(6) of the Securities Exchange Act of 1934 against Kenneth A. Orr. The Order finds that on Sept. 13, 2002, the U.S. District Court for the Eastern District of New York entered a Final Judgment of Permanent Injunction and Other Relief as to Kenneth A. Orr in the case of Securities and Exchange Commission v. Curtis, et al., 99 Civ. 7357 (E.D.N.Y.). The final judgment permanently enjoined Orr from future violations of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and ordered Orr to disgorge $55,000 in ill-gotten gains, approximately $44,000 in prejudgment interest, and post-judgment interest, and to pay a civil penalty of $55,000. The Commission’s complaint alleged that, while employed at First Cambridge Securities Corp., Orr received undisclosed compensation for selling stock of ICIS Management Group, Inc. (f/k/a/ Alter Sales Co., Inc.), a Florida corporation, and Pilot Transport Inc., a Nevada corporation. Orr consented to the entry of the final judgment without admitting or denying the allegations in the Commission’s complaint. Additionally, the Order finds that on Jan. 3, 2002, Orr pleaded guilty to one count of conspiracy to launder money in the case of United States v. Orr, 99 CR 1019 (E.D.N.Y). On May 21, 2002, a judgment in the criminal case was entered against Orr. Orr was sentenced to three years of probation and ordered to pay a $3,000 fine. Based on the above, the Order states that Orr is barred from association with any broker or dealer. Orr consented to the issuance of the Order without admitting or denying the findings contained in the Order, except as to the Commission’s jurisdiction over Orr, the subject matter of the proceedings and the findings described above. (Rel. 34-50941; File No. 3-11650) COURT ENTERS JUDGMENT IN FALSE REGISTRATION CASE The Commission announced that on December 28 U.S. District Judge Fern Smith in San Francisco entered judgment against Hershey Moss of St. Louis. The judgment enjoined Moss from future violations of the antifraud provisions of the securities laws and imposed a $25,000 civil penalty. On July 6, 2004, the Commission filed a civil complaint against Moss, alleging that he misrepresented the business plan for his company, National Pizza Corporation, in the company’s registration statement for its initial public offering. The Commission alleged that Moss falsely portrayed National Pizza as a legitimate start-up company, when in fact Moss intended to merge the company with a privately-held company for compensation. Moss consented to the entry of judgment against him without admitting or denying the allegations of the Commission’s complaint. The Commission’s complaint was brought under Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5. [SEC v. Hershey Moss, Case No. C 04-2683-JL (N.D. Cal.)] (LR-19017) INVESTMENT COMPANY ACT RELEASES MAN-GLENWOOD LEXINGTON, LLC, ET AL. An order has been issued on an application filed by Man-Glenwood Lexington, LLC, et al. for an order under Section 17(b) of the Investment Company Act for an exemption from Section 17(a) of the Act. The order permits a purchase and sale transaction as part of an exchange tender offer by a registered closed-end investment company. (Rel. IC–26714 - December 28) HOLDING COMPANY ACT RELEASES NORTHEAST UTILITIES, ET AL. An order has been issued approving proposals by Northeast Utilities (NU), a public utility holding company registered under the Act, The Connecticut Light and Power Company (CL&P), Public Service Company of New Hampshire (PSNH) and Western Massachusetts Electric Company, each an electric utility subsidiary of NU, North Atlantic Energy Corporation, formerly a public utility company under the Act, NU Enterprises, Inc., a sub-holding company over certain of NU's non-utility subsidiaries, Northeast Generation Company, Northeast Generation Services Company, Select Energy, Inc., HEC Inc., now known as Select Energy Services, Inc., Select Energy Portland Pipeline, Inc., Reeds Ferry Supply Co., Inc. (Reeds), Select Energy Contracting, Inc. and HEC Energy Consulting Canada Inc., each a direct or indirect non-utility subsidiary of NU, granting authorization for transactions involving the payment of dividends and the repurchase of stock out of capital or unearned surplus, the extension of previously-granted authorization to additional applicants, and an extension of the authorization granted previously to CL&P and PSNH to maintain a common equity ratio of less than 30%. (Rel. 35-27928) NORTHEAST UTILITIES An order has been issued approving a proposal by Northeast Utilities, a registered holding company under the Act, to issue up to 275,000 shares of common stock through Dec. 31, 2014, to non-employee trustees of NU as a portion of their fees. (Rel. 35-27929) 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 ARM HOLDINGS PLC, 110 FULBOURN RD, CAMBRIDGE, X0, CB1 9NJ, 44 1223 400400 - 90,397,398 ($75,029,840.34) Equity, (File 333-121676 - Dec. 28) (BR. 36) S-3 AMERICAN ELECTRIC POWER CO INC, 1 RIVERSIDE PLAZA, COLUMBUS, OH, 43215, 614-716-1193 - 20,000,000 ($685,800,000.00) Equity, (File 333-121678 - Dec. 28) (BR. 02) S-8 UNIVERSAL COMMUNICATION SYSTEMS INC, 407 LINCOLN ROAD, SUITE 6K, MIAMI, FL, 33139, 5108396100 - 10,000,000 ($365,000.00) Equity, (File 333-121679 - Dec. 28) (BR. 37) SB-2 brookmeade corp., 3620 NILE ST., SAN DIEGO, CA, 92104, 619-501-5191 - 1,700,000 ($1,360,000.00) Equity, (File 333-121680 - Dec. 28) (BR. 09) S-3 GLENBROOK LIFE & ANNUITY CO, 3100 SANDERS ROAD, NORTHBROOK, IL, 60062, 8474022400 - 1 ($1.00) Other, (File 333-121682 - Dec. 28) (BR. 20) SB-2 TRANSAX INTERNATIONAL LTD, 7545 IRVINE CENTRE DRIVE, SUITE 200, IRVINE, CA, 92618, 949-623-8316 - 34,236,286 ($5,135,442.90) Equity, (File 333-121689 - Dec. 28) (BR. 04) S-8 WILLIAM LYON HOMES, 4490 VON KARMAN AVENUE, NEWPORT BEACH, CA, 92660, 9498333600 - 0 ($10,000,000.00) Other, (File 333-121700 - Dec. 28) (BR. 06) S-8 ENDOCARE INC, 8004184677 - 0 ($18,338,082.00) Equity, (File 333-121702 - Dec. 28) (BR. 36) S-8 GK INTELLIGENT SYSTEMS INC, 2606 YORKTOWN PLACE, HOUSTON, TX, 77056, 7136261504 - 50,000,000 ($1,000,000.00) Equity, (File 333-121703 - Dec. 28) (BR. 05) S-8 MAUI LAND & PINEAPPLE CO INC, PO BOX 187, 120 KANE ST, KAHULUI MAUI, HI, 96732, 8088773351 - 100,000 ($4,086,000.00) Equity, (File 333-121705 - Dec. 28) (BR. 04) S-3 LYNCH CORP, 401 THEODORE FREMD AVENUE, RYE, NY, 10580, 9149217601 - 136,643 ($2,015,484.20) Equity, (File 333-121706 - Dec. 28) (BR. 05) S-3 COLONIAL BANCGROUP INC, ONE COMMERCE ST STE 800, P O BOX 1108, MONTGOMERY, AL, 36104, 3342405000 - 3,236,111 ($69,964,719.82) Equity, (File 333-121707 - Dec. 28) (BR. 07) S-3 LEXINGTON CORPORATE PROPERTIES TRUST, 355 LEXINGTON AVE, NEW YORK, NY, 10017, 2126927260 - 0 ($500,000,000.00) Unallocated (Universal) Shelf, (File 333-121708 - Dec. 28) (BR. 08) 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 ------------------------------------------------------------------------------------------------ ADOLOR CORP 1.01,9.01 12/22/04 ADVANCED BIO/CHEM INC NV 4.01 12/08/04 AIRNET COMMUNICATIONS CORP DE 3.01,3.02,9.01 12/23/04 AIRNET SYSTEMS INC OH 1.01,5.02,8.01,9.01 12/21/04 AK STEEL HOLDING CORP DE 8.01,9.01 12/27/04 ALKERMES INC PA 1.01,2.03 12/22/04 ALLEGHANY CORP /DE DE 1.01,9.01 12/23/04 ALLEGHANY CORP /DE DE 1.01 12/21/04 ALLIANCE RESOURCE PARTNERS LP DE 8.01,9.01 12/27/04 ALLSTATE LIFE GLOBAL FUNDING DE 8.01 12/22/04 ALLSTATE LIFE GLOBAL FUNDING DE 8.01 12/22/04 ALNYLAM PHARMACEUTICALS, INC. 1.01,9.01 12/21/04 AMBIENT CORP /NY DE 1.01,2.03,3.02,9.01 12/23/04 AMERICA SERVICE GROUP INC /DE DE 7.01,9.01 12/27/04 AMERICAN AIRLINES INC DE 8.01 12/28/04 AMERICAN CONSTRUCTION CO NV 2.01,9.01 10/19/04 AMEND AMERICHIP INTERNATIONAL INC 2.01,3.02,5.02,9.01 11/22/04 AMR CORP DE 8.01 12/28/04 AMREIT TX 2.01,2.06,9.01 12/27/04 ANIXTER INTERNATIONAL INC DE 8.01,9.01 12/28/04 APPLIED INDUSTRIAL TECHNOLOGIES INC OH 7.01,9.01 12/28/04 ARCADIA RESOURCES, INC NV 1.01,8.01,9.01 12/22/04 ARCH COAL INC DE 1.01,1.02,2.03,9.01 12/28/04 ARCHSTONE SMITH OPERATING TRUST MD 7.01 12/22/04 ARCHSTONE SMITH TRUST CO 7.01 12/22/04 ARDENT HEALTH SERVICES LLC DE 1.01,9.01 12/22/04 ARK RESTAURANTS CORP NY 2.02 12/27/04 ASHFORD HOSPITALITY TRUST INC MD 1.01,3.02,9.01 12/27/04 ASTRALIS LTD CO 5.03,9.01 12/22/04 ATLAS AIR WORLDWIDE HOLDINGS INC DE 1.01,8.01,9.01 12/21/04 ATLAS AIR WORLDWIDE HOLDINGS INC DE 5.02,9.01 12/21/04 BANC OF AMERICA ALTERNATIVE LOAN TRU NY 8.01,9.01 12/27/04 BANC OF AMERICA ALTERNATIVE LOAN TRUS DE 8.01,9.01 12/27/04 BANC OF AMERICA ALTERNATIVE LOAN TRUS NY 8.01,9.01 12/27/04 BANC OF AMERICA ALTERNATIVE LOAN TRUS NY 8.01,9.01 12/27/04 BANC OF AMERICA FUNDING CORP MORT PAS DE 9.01 12/25/04 BANC OF AMERICA MORT SEC INC MORT PS DE 8.01,9.01 12/27/04 BANC OF AMERICA MORT SEC ALTERNATIVE DE 8.01,9.01 12/27/04 BANC OF AMERICA MORT SEC INC ALTERNAT DE 8.01,9.01 12/27/04 BANC OF AMERICA MORT SEC INC ALTERNAT DE 8.01,9.01 12/27/04 BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 12/27/04 BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 12/27/04 BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 12/27/04 BANCINSURANCE CORP OH 4.01 12/22/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 9.01 12/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 12/27/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 9.01 12/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE 9.01 12/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE 9.01 12/25/04 BANK OF AMERICA MORTGAGE SECURITIES I DE 9.01 12/25/04 BEACH FIRST NATIONAL BANCSHARES INC SC 8.01,9.01 12/27/04 Bear Stearns BSALTA 2004-12 DE 8.01,9.01 11/30/04 AMEND BELLAVISTA CAPITAL INC MD 7.01,9.01 12/27/04 BGR CORP NV 5.02 12/22/04 BIB HOLDINGS LTD NV 2.01,9.01 12/09/04 BIOFARM INC NV 1.01,2.01,9.01 12/21/04 BLOCKBUSTER INC DE 8.01,9.01 12/28/04 BOSTONFED BANCORP INC DE 5.04,9.01 12/27/04 BRAINSTORM CELL THERAPEUTICS INC 1.01,1.02,9.01 12/23/04 BRONCO ENERGY FUND, INC. NV 8.01 12/27/04 BROOKS AUTOMATION INC DE 8.01,9.01 12/28/04 BUCKEYE TECHNOLOGIES INC DE 2.01 12/27/04 BURLINGTON RESOURCES INC DE 1.01 12/23/04 CAL MAINE FOODS INC DE 2.02,9.01 12/27/04 CAMDEN NATIONAL CORP ME 7.01,9.01 12/28/04 CANO PETROLEUM, INC 8.01,9.01 12/27/04 CAPITAL CORP OF THE WEST CA 2.06,9.01 12/28/04 AMEND CATERPILLAR FINANCIAL FUNDING CORP NV 8.01,9.01 12/27/04 CBRL GROUP INC TN 7.01,9.01 12/28/04 CEDAR SHOPPING CENTERS INC MD 2.01,9.01 12/27/04 CFS BANCORP INC DE 7.01,9.01 12/23/04 CHESAPEAKE ENERGY CORP OK 5.03 12/22/04 China Evergreen Environmental CORP NV 4.01 12/22/04 CHORDIANT SOFTWARE INC DE 1.01 12/08/04 AMEND CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 12/21/04 COLONY BANKCORP INC GA 5.02,9.01 12/22/04 COMMUNITY BANCSHARES INC /DE/ DE 8.01,9.01 12/21/04 CONNECTICUT LIGHT & POWER CO CT 9.01 12/28/04 COOPER TIRE & RUBBER CO DE 2.01,9.01 12/28/04 CORN PRODUCTS INTERNATIONAL INC DE 8.01 12/27/04 CORPORATE BOND BACKED CERT TR SER 199 5.01,7.01 12/15/04 COTTON STATES LIFE INSURANCE CO / GA 7.01,9.01 12/27/04 CRANE CO /DE/ DE 1.01 12/21/04 CURON MEDICAL INC DE 3.01,8.01,9.01 12/22/04 CWABS INC DE 8.01,9.01 12/28/04 CWABS INC DE 8.01,9.01 12/15/04 CWABS INC ASSET-BACKED CERTIFICATES DE 9.01 12/25/04 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 12/25/04 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 12/25/04 CWABS INC ASSET BACKED CERTIFICATES S DE 9.01 12/25/04 CWABS INC ASSET-BACKED CERTIFICATES S DE 9.01 12/25/04 CWALT INC ALTERNATIVE LOAN TRUST 2004 9.01 12/25/04 CWALT INC MORTGAGE PASS THR CERTS SER 9.01 12/25/04 CWALT INC MORTGAGE PASS THR CERTS SER 9.01 12/25/04 CWALT INC MORTGAGE PASS THR CERTS SER DE 9.01 12/25/04 CWMBS INC CHL MORTGAGE PASS THROUGH T DE 9.01 12/25/04 CWMBS INC CHL MORTGAGE PASS THROUGH T DE 9.01 12/25/04 CWMBS INC CHL MORTGAGE PASS THROUGH T DE 9.01 12/25/04 CWMBS INC CHL MORTGAGE PASS THROUGH T DE 9.01 12/25/04 CWMBS INC CHL MORTGAGE PASS THROUGH T DE 9.01 12/25/04 CWMBS INC CHL MORTGAGE PASS-THROUGH T DE 9.01 12/25/04 CWMBS INC MORTGAGE PASS THROUGH TRUST DE 9.01 12/25/04 CWMBS INC MORTGAGE PASS THROUGH TRUST DE 9.01 12/25/04 CYCO NET INC NV 5.02,9.01 12/23/04 DADE BEHRING HOLDINGS INC DE 1.01,9.01 12/21/04 DATATRAK INTERNATIONAL INC OH 1.01,3.02,9.01 12/23/04 DELTA PETROLEUM CORP/CO CO 8.01 12/28/04 DELUXE CORP MN 8.01,9.01 12/28/04 DIAGNOSTIC PRODUCTS CORP CA 5.02 12/28/04 DNB FINANCIAL CORP /PA/ PA 1.01,5.02 12/28/04 DPL INC OH 1.01,5.02,9.01 12/21/04 DUCKWALL ALCO STORES INC KS 1.01,2.03,9.01 12/27/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 12/13/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 12/13/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 12/13/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 12/13/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 12/13/04 DVI RECEIVABLES VIII LLC DE 8.01,9.01 12/13/04 DVI RECEIVABLES XIX LLC DE 8.01,9.01 12/13/04 DVI RECEIVABLES XVIII LLC DE 8.01,9.01 12/13/04 EAGLE FAMILY FOODS HOLDINGS INC DE 1.01,2.01,2.03,8.01,9.01 12/21/04 EAGLE PICHER HOLDINGS INC DE 7.01,9.01 12/27/04 EASYLINK SERVICES CORP DE 1.01,9.01 12/23/04 EGPI FIRECREEK, INC. NV 7.01,8.01 12/18/04 AMEND ELECTRONIC DATA SYSTEMS CORP /DE/ DE 5.02 12/21/04 ELINEAR INC DE 5.02,9.01 12/21/04 EQUITABLE RESOURCES INC /PA/ PA 1.01,1.02,9.01 12/22/04 EQUITY INNS INC TN 2.01,7.01,9.01 12/21/04 FAR EAST ENERGY CORP 1.01,3.02,9.01 12/23/04 FEDERAL NATIONAL MORTGAGE ASSOCIATION 4.01,9.01 12/21/04 FINANCIAL INSTITUTIONS INC NY 7.01,8.01 12/21/04 FIRST HORIZON ASSET SEC MORT PAS THR DE 9.01 12/25/04 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 12/28/04 FIRST HORIZON ASSET SECURITIES MORTGA DE 9.01 12/25/04 FIRST POTOMAC REALTY TRUST MD 2.01,7.01,9.01 12/21/04 FIRST POTOMAC REALTY TRUST MD 2.01,2.03,7.01,9.01 12/23/04 FLUSHING FINANCIAL CORP DE 1.01,5.02,9.01 12/21/04 FONECASH INC DE 4.01,9.01 12/16/04 FORGENT NETWORKS INC DE 1.01,9.01 12/21/04 Franklin Auto Trust 2004-2 DE 8.01,9.01 12/28/04 GARTNER INC DE 1.01,9.01 12/26/04 GILLETTE CO DE 1.01 12/23/04 GOODRICH CORP NY 1.01 12/27/04 GREENBRIAR CORP NV 2.01,3.02,7.01,9.01 10/12/04 AMEND GUITAR CENTER INC DE 1.01,9.01 12/23/04 GVI SECURITY SOLUTIONS INC DE 3.02,9.01 12/27/04 HANCOCK HOLDING CO MS 1.01,9.01 12/22/04 HANCOCK JOHN LIFE INSURANCE CO MA 8.01,9.01 12/27/04 HEALTH OUTCOMES MANAGEMENT INC MN 1.01,8.01,9.01 12/22/04 HERLEY INDUSTRIES INC /NEW DE 4.01,9.01 12/23/04 HFC REVOLVING CORP HOUSEHOLD HOME EQ DE 9.01 12/20/04 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE 9.01 12/20/04 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE 9.01 12/20/04 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE 9.01 12/20/04 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE 9.01 12/20/04 Home Equity Mortgage Loan Asset Backe DE 2.01,9.01 12/20/04 HOUSEHOLD AFFINITY CREDIT CARD MASTER DE 9.01 12/15/04 HOUSEHOLD AUTO RECEIVABLES CORP ASSET NV 9.01 12/17/04 HOUSEHOLD AUTO RECEIVABLES CORP SERIE NV 9.01 12/17/04 HOUSEHOLD AUTOMOTIVE TRUST 2001-1 DE 9.01 12/17/04 HOUSEHOLD AUTOMOTIVE TRUST 2001-3 9.01 12/17/04 HOUSEHOLD AUTOMOTIVE TRUST 2002-1 9.01 12/17/04 HOUSEHOLD AUTOMOTIVE TRUST 2003-1 NV 9.01 12/17/04 HOUSEHOLD AUTOMOTIVE TRUST 2003-2 NV 9.01 12/17/04 Household Automotive Trust 2004-1 NV 9.01 12/17/04 HOUSEHOLD AUTOMOTIVE TRUST SERIES 200 DE 9.01 12/17/04 HOUSEHOLD AUTOMOTIVE TRUST V SERIES 2 DE 9.01 12/17/04 HOUSEHOLD AUTOMOTIVE TRUST VI SERIES NV 9.01 12/17/04 HOUSEHOLD CREDIT CARD MASTER NOTE TRU DE 9.01 12/15/04 HOUSEHOLD HOME EQUITY LOAN TRUST 1999 DE 9.01 12/20/04 HOUSEHOLD HOME EQUITY LOAN TRUST 2002 DE 9.01 12/20/04 HOUSEHOLD MORTGAGE LOAN TRUST 2002 HC 9.01 12/20/04 HOUSEHOLD MORTGAGE LOAN TRUST 2003-HC DE 9.01 12/20/04 HOUSEHOLD MORTGAGE LOAN TRUST 2003-HC DE 9.01 12/20/04 Household Mortgage Loan Trust 2004-HC DE 9.01 12/20/04 HOUSEHOLD PRIVATE LABEL CREDIT CARD M DE 9.01 12/15/04 HOUSEHOLD REVOLVING HOME EQUITY LOAN DE 9.01 12/20/04 HOUSEHOLD REVOLVING HOME EQUITY LOAN DE 9.01 12/20/04 HUNT J B TRANSPORT SERVICES INC AR 5.02,9.01 12/23/04 I TRAX INC DE 7.01 12/28/04 I2 TELECOM INTERNATIONAL INC WA 5.02,9.01 12/28/04 IA GLOBAL INC DE 3.01,9.01 12/27/04 IMH ASSETS CORP DE 2.01,8.01,9.01 12/28/04 IMMUNOGEN INC MA 1.01,9.01 12/23/04 IMPAC CMB Trust Series 2004-10 DE 9.01 12/28/04 INNSUITES HOSPITALITY TRUST OH 2.02 12/28/04 INTEGRATED SURGICAL SYSTEMS INC DE 8.01 12/17/04 INTEL CORP DE 8.01 12/23/04 INTERMET CORP GA 7.01,9.01 12/28/04 INTERNATIONAL LEASE FINANCE CORP CA 9.01 12/28/04 INTERNATIONAL SHIPPING ENTERPRISES, I DE 8.01,9.01 12/16/04 AMEND INTERPLAY ENTERTAINMENT CORP DE 1.01 12/23/04 INTRALASE CORP 1.01,9.01 12/21/04 IPAYMENT INC DE 7.01,9.01 12/28/04 IR BIOSCIENCES HOLDINGS INC DE 5.02 12/22/04 IRWIN FINANCIAL CORP IN 1.01 12/22/04 ISTA PHARMACEUTICALS INC CA 1.01,9.01 11/17/04 AMEND J C PENNEY CO INC DE 1.01 12/22/04 J CREW GROUP INC NY 2.03,8.01,9.01 12/23/04 J JILL GROUP INC DE 1.01,9.01 12/26/04 JEFFERSON PILOT CORP NC 1.02,9.01 12/24/04 KAHIKI FOODS INC OH 1.01,2.03,4.01,9.01 12/20/04 KEYCORP STUDENT LOAN TRUST 1999 A 8.01,9.01 12/27/04 KEYCORP STUDENT LOAN TRUST 2001-A 8.01,9.01 12/27/04 KMG America CORP VA 2.01,8.01,9.01 12/21/04 KNOBIAS, INC. DE 1.01,2.03,3.02,9.01 12/16/04 KOLORFUSION INTERNATIONAL INC CO 4.01,9.01 12/27/04 LASER MASTER INTERNATIONAL INC NY 4.01 11/29/04 LCC INTERNATIONAL INC DE 1.01,9.01 12/23/04 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 12/15/04 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 12/15/04 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 12/15/04 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 12/15/04 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 12/15/04 LEHMAN ABS CORP BCKD TR CRTS WR BERK DE 8.01,9.01 12/15/04 LEXINGTON CORPORATE PROPERTIES TRUST MD 1.01,9.01 12/22/04 LIFECORE BIOMEDICAL INC MN 1.01,9.01 12/22/04 LINDSAY MANUFACTURING CO DE 2.02,9.01 12/22/04 LUMINENT MORTGAGE CAPITAL INC 1.01 12/28/04 LUMINENT MORTGAGE CAPITAL INC 1.01 12/28/04 MEASUREMENT SPECIALTIES INC NJ 2.01,9.01 12/22/04 MEDICINES CO /DE DE 1.01 12/21/04 MEISENHEIMER CAPITAL INC DE 4.01,9.01 12/07/04 AMEND MERISEL INC /DE/ DE 9.01 12/28/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 12/28/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 12/28/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 12/28/04 METLIFE INC DE 5.02,9.01 12/21/04 MIDDLEBY CORP DE 1.01,1.02,2.03,5.02,9.01 12/23/04 MOLINA HEALTHCARE INC DE 8.01,9.01 12/27/04 MORTGAGE PASS THROUGH CERTIFICATES SE DE 9.01 12/25/04 MORTONS RESTAURANT GROUP INC DE 1.01,9.01 12/23/04 MYRIAD GENETICS INC DE 8.01,9.01 12/28/04 NATIONSLINK FUNDING CORP 1999-LTL-1 C DE 9.01 12/22/04 NATROL INC DE 4.01,9.01 12/22/04 NAVIDEC INC CO 8.01,9.01 12/22/04 NESS ENERGY INTERNATIONAL INC /NV/ WA 7.01,9.01 12/23/04 NETWORK 1 SECURITY SOLUTIONS INC DE 3.02,9.01 12/21/04 NORTHEAST UTILITIES MA 8.01 12/28/04 NTS PROPERTIES V MD 8.01,9.01 12/27/04 NUCLEAR SOLUTIONS INC NV 3.02 12/27/04 NUVASIVE INC DE 5.02,8.01,9.01 12/17/04 OCEAN SHORE HOLDING CO X1 1.01 12/22/04 ODYSSEY PICTURES CORP NV 3.01,9.01 12/27/04 ONEIDA LTD NY 1.01 12/22/04 ONEIDA LTD NY 5.03,9.01 12/22/04 OPNET TECHNOLOGIES INC DE 9.01 10/06/04 AMEND ORALABS HOLDING CORP CO 8.01,9.01 12/27/04 OSTEOTECH INC DE 1.01,9.01 12/22/04 OXFORD VENTURES INC NV 4.02,5.02,9.01 11/15/04 AMEND PACIFIC GAS & ELECTRIC CO CA 8.01 12/28/04 PACIFICAP ENTERTAINMENT HOLDINGS INC NV 1.01,3.02,9.01 12/28/04 PEAK INTERNATIONAL LTD D0 5.02 12/26/04 PECO II INC OH 7.01,9.01 12/22/04 PENN OCTANE CORP DE 5.03 12/17/04 PEOPLESOFT INC DE 1.02,5.02,9.01 12/21/04 PG&E CORP CA 8.01 12/28/04 PHOTOWORKS INC /WA WA 9.01 12/27/04 AMEND PLACER SIERRA BANCSHARES CA 1.01 12/22/04 PLANAR SYSTEMS INC OR 1.01,9.01 12/21/04 PLANGRAPHICS INC CO 1.01,9.01 12/22/04 POCAHONTAS BANCORP INC DE 2.02,9.01 12/28/04 POPE & TALBOT INC /DE/ DE 1.01,9.01 12/22/04 POST PROPERTIES INC GA 1.01,9.01 12/22/04 POWERBALL INTERNATIONAL INC UT 9.01 10/28/04 AMEND PRESIDENTIAL REALTY CORP/DE/ DE 1.01,2.01,9.01 12/23/04 PRODUCTIVITY TECHNOLOGIES CORP / DE 1.01,9.01 12/23/04 ProsoftTraining NV 3.01,3.02 12/21/04 PROSPECT ENERGY CORP MD 1.01,5.02,8.01,9.01 12/28/04 PROTECTIVE LIFE INSURANCE CO TN 9.01 12/23/04 PROXIM CORP DE 5.02 12/27/04 PSYCHIATRIC SOLUTIONS INC DE 1.01,2.03,9.01 12/21/04 PUBLIC CO MANAGEMENT CORP NV 8.01,9.01 12/27/04 PUMA Global Trust No. 1 DE 8.01,9.01 12/20/04 QUADRAMED CORP DE 8.01 12/28/04 REAL LOGIC INC FL 4.01 12/20/04 RES CARE INC /KY/ KY 7.01,9.01 12/27/04 RYERSON TULL INC /DE/ DE 8.01 12/27/04 SAKS CREDIT CARD MASTER TRUST NV 9.01 12/15/04 SBS TECHNOLOGIES INC NM 1.01,9.01 12/28/04 SCHEIB EARL INC DE 1.01,9.01 12/27/04 SCIENTIFIC GAMES CORP DE 8.01,9.01 12/23/04 SECURITY CAPITAL CORP/DE/ DE 5.02,9.01 12/23/04 SEGUE SOFTWARE INC DE 1.01,8.01,9.01 12/22/04 SERVICE 1ST BANCORP CA 3.02 12/23/04 SERVICEMASTER CO DE 2.03 12/28/04 SHALLBETTER INDUSTRIES INC 4.01 12/23/04 SIRVA INC DE 1.01,2.01,9.01 12/22/04 SOLOMON TECHNOLOGIES INC DE 3.02 12/23/04 SONUS PHARMACEUTICALS INC DE 1.01,3.02,9.01 12/27/04 STRATEGIC DIAGNOSTICS INC/DE/ DE 7.01 12/22/04 STRATEGIC DIAGNOSTICS INC/DE/ DE 7.01 12/16/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 12/01/04 STRUCTURED ASSET SECURITIES CORP DE 8.01 12/03/04 AMEND STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 12/15/04 STRUCTURED PROD CORP STEP UP TR CREDI DE 8.01,9.01 12/15/04 STRUCTURED PRODUCTS CORP CAST SM STEP DE 8.01,9.01 12/15/04 STRUCTURED PRODUCTS CORP CAST STEP-UP DE 8.01,9.01 12/15/04 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 12/15/04 STRUCTURED PRODUCTS CORP CORTS TR FOR DE 8.01,9.01 12/15/04 STRUCTURED PRODUCTS CORP CORTS TR II DE 8.01,9.01 12/15/04 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 12/15/04 STRUCTURED PRODUCTS CORP CORTS TRUST DE 8.01,9.01 12/15/04 SUFFOLK BANCORP NY 8.01 12/23/04 SUPERIOR GALLERIES INC DE 7.01,9.01 12/15/04 Surge Global Energy, Inc. 1.01,2.05,9.01 12/16/04 AMEND SYCAMORE NETWORKS INC DE 1.01 12/27/04 TANKLESS SYSTEMS WORLDWIDE INC NV 8.01 08/13/04 AMEND TOR MINERALS INTERNATIONAL INC DE 1.01,2.03 11/23/04 TOR MINERALS INTERNATIONAL INC DE 7.01,9.01 12/28/04 TOWER PROPERTIES CO MO 1.01,9.01 12/22/04 TOYS R US INC DE 1.01 12/28/04 TRANS LUX CORP DE 1.01,2.03,9.01 12/23/04 TREATY OAK BANCORP INC TX 5.02 12/21/04 TRIZEC PROPERTIES INC DE 1.01,8.01,9.01 12/22/04 TRIZETTO GROUP INC DE 1.01,2.01,2.03,3.02 12/21/04 TRUMP HOTELS & CASINO RESORTS INC DE 1.01,1.02,7.01,9.01 12/22/04 ULTIMATE ELECTRONICS INC DE 3.01,9.01 12/21/04 ULTRALIFE BATTERIES INC DE 7.01,9.01 12/28/04 UNITED INDUSTRIAL CORP /DE/ DE 1.02 12/23/04 UNITED RENTALS INC /DE DE 1.01,9.01 12/22/04 UNIVERSAL HEALTH SERVICES INC DE 8.01,9.01 12/27/04 UNIVISION COMMUNICATIONS INC DE 7.01 12/28/04 UNIZAN FINANCIAL CORP OH 7.01,9.01 12/28/04 V I TECHNOLOGIES INC DE 5.03 12/27/04 VELOCITY EXPRESS CORP DE 3.01,9.01 12/28/04 VERMONT TEDDY BEAR CO INC NY 7.01,9.01 12/27/04 VERTIS INC DE 1.01,1.02,2.03,7.01,9.01 12/22/04 WACHOVIA COMMERCIAL MORTGAGE SECURITI NC 9.01 11/18/04 AMEND WAYNE SAVINGS BANCSHARES INC /DE/ DE 5.02,9.01 12/27/04 WCA WASTE CORP 1.01,2.03 12/21/04 Wells Fargo Home Equity Asset-Backed DE 8.01,9.01 09/29/04 WESTERN WATER CO DE 7.01,8.01,9.01 12/23/04 WHEELING PITTSBURGH CORP /DE/ DE 1.01,9.01 12/23/04 WHOLE FOODS MARKET INC TX 1.01,8.01,9.01 12/28/04 WILLIAMS CONTROLS INC DE 2.02,9.01 12/27/04 WORLDSPAN L P DE 1.01 12/22/04 ZENITH NATIONAL INSURANCE CORP DE 8.01,9.01 12/27/04 ZOLL MEDICAL CORPORATION MA 9.01 10/12/04 AMEND