SEC NEWS DIGEST Issue 2005-49 March 15, 2005 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS CLOSED MEETING – TUESDAY, MARCH 22, 2005 – 2:30 P.M. The subject matter of the closed meeting scheduled for Tuesday, March 22, will be: Formal orders of investigations; Institution and settlement of injunctive actions; and Institution and settlement of administrative proceedings of an enforcement nature. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 942-7070. ENFORCEMENT PROCEEDINGS FORMER QWEST CONTROLLER SETTLES ACCOUNTING CHARGES On March 15, the Commission issued an Order Instituting Cease-and-Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against Mark A. Schumacher, the former controller of Qwest Communications International Inc. (Qwest). The Order finds that Schumacher violated Section 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 13b2-1, and caused Qwest's violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1, 13a-11 and 13a-13 in connection with Qwest's: (1) improper recognition of revenue from sales of irrevocable rights of use (IRUs) for the company's fiber optic cable and capacity during fiscal year 2001; and (2) improper disclosures concerning revenues from the company's telephone directories in Qwest's annual report filed with the Commission for the fiscal year 2000 and quarterly reports filed with the Commission for the first three quarters of 2001. Based on the above, the Order requires Schumacher to cease and desist from committing or causing any violations and any future violations of Section 13(b)(5) of the Exchange Act and Exchange Act Rule 13b2-1, and from causing any violations and any future violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11 and 13a-13. Schumacher undertakes to cooperate in any related judicial or administrative proceeding or investigation commenced by the Commission or to which the Commission is a party. Schumacher consented to the issuance of the Order without admitting or denying any of the findings in the Order. In a related matter, the Commission filed a complaint in the United States District Court for the District of Colorado against Schumacher, seeking a civil penalty of $40,000. Without admitting or denying any of the allegations in the complaint, Schumacher consented to the issuance of the Final Judgment ordering a $40,000 civil penalty. [SEC v. Mark A. Schumacher, Civ. No. 05-N-483 (OES)(D. Colo. March 15, 2005.] (Rel. 34-51373; AAE Rel. 2210; File No. 3-11853) FORMER QWEST DIRECTOR OF FINANCE SETTLES ACCOUNTING CHARGES On March 15, the Commission issued an Order Instituting Cease-and-Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against Jennifer J. Tanner, f/k/a Jennifer J. Black, a former manager and later a director of finance with the technical accounting group of Qwest Communications International Inc. (Qwest). The Order finds that Tanner violated Section 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 13b2-1, and was a cause of Qwest's violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1, 13a-11 and 13a-13 in connection with Qwest's: (1) improper recognition of revenue from sales of irrevocable rights of use (IRUs) for the company's fiber optic cable and capacity during fiscal year 2001; and (2) inappropriate change in policy from expensing to deferring sales commissions and lack of disclosure of this change in accounting policy in Qwest's annual report filed with the Commission for the fiscal year 2001 and quarterly reports filed with the Commission for the first three quarters of 2001 and the quarter ended March 31, 2002 as well as earnings releases attached to Forms 8-K relating to the same periods. Based on the above, the Order requires Tanner to cease and desist from committing or causing any violations and any future violations of Section 13(b)(5) of the Exchange Act and Exchange Act Rule 13b2-1, and from causing any violations and any future violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a- 1, 13a-11 and 13a-13. Tanner consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rel. 34- 51374; AAE Rel. 2211; File No. 3-11854) FORMER QWEST CONTROLLER SETTLES ACCOUNTING CHARGES On March 15, the Commission issued an Order Instituting Cease-And-Desist Proceedings, Making Findings, and Imposing a Cease-And-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against Bryan K. Treadway, a former assistant controller and later controller of Qwest Communications International, Inc. (Qwest). The Order finds that Treadway violated Section 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rules 13b2-1 and 13b2-2 thereunder, and was a cause of Qwest's violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1, 13a-11 and 13a-13 in connection with Qwest's annual, quarterly, and current reports from the period ended June 30, 2001 through the period ended December 31, 2001, for Qwest’s: (1) improper recognition of revenue from sales of irrevocable rights of use for the company’s fiber optic cable and capacity; (2) recognition of revenue in an improper bill and hold transaction for an equipment sale; and (3) improper reduction in compensated absences liability resulting in the understatement of 2001 pre-tax loss by $71.3 million and failure to disclose the change in the accounting methodology for compensated absences. Based on the above, the Order requires Treadway to cease and desist from committing or causing any violations and any future violations of Section 13(b)(5) of the Exchange Act and Exchange Act Rules 13b2-1 and 13b2-2, and from causing any violations and any future violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11 and 13a-13. Treadway undertakes to cooperate in any related judicial or administrative proceeding or investigation commenced by the Commission or to which the Commission is a party. Treadway consented to the issuance of the Order without admitting or denying any of the findings in the Order. In a related matter, the Commission filed a complaint in the United States District Court for the District of Colorado against Treadway seeking a civil penalty. Without admitting or denying any of the allegations in the complaint, Treadway consented to the issuance of a Final Judgment ordering a $40,000 civil penalty. [SEC v. Bryan K. Treadway, Civ. No. 05-N-484 (PAC) (D. Colo. ,2005).] Treadway also consented to the dismissal, with prejudice, of the Commission's February 2003 civil action against him upon the filing of the Final Judgment. [SEC v. Arnold, et al., CV-03-Z-0328 (OES)(D. Colo.).] (Rel. 34-51375; AAE Rel. 2212; File No. 3-11855) U.S. DISTRICT COURT ISSUES PERMANENT INJUNCTION, FIVE-YEAR OFFICER AND DIRECTOR BAR, AND PERMANENT PENNY STOCK BAR AGAINST GIFFORD M. MABIE, JR., FOR ENGAGING IN SECURITIES FRAUD, AND ORDERS HIM TO PAY MORE THAN $1 MILLION On March 11, Sven Erik Holmes, Chief Judge of the U.S. District Court for the Northern District of Oklahoma, issued a Final Judgment barring Gifford M. Mabie, Jr., president of Maxxon, Inc., a Tulsa-based company, from acting as an officer or director of any public company for a period of five years and permanently barring him from participating in any offering of penny stock. In addition, Judge Holmes issued permanent injunctions prohibiting Mabie and Maxxon from violating the antifraud provisions of the federal securities laws and ordered Mabie to pay more than $1 million in disgorgement, prejudgment interest, and penalties. The decision followed a jury finding on Nov. 18, 2004, that Maxxon and Mabie had engaged in securities fraud. The jury found that Mabie and Maxxon violated fraud provisions of the federal securities laws beginning Oct. 7, 1998. The Commission had alleged that Mabie and Maxxon made false or misleading statements in various media about the company and a “safety syringe” the company stated it was attempting to develop. [LR No. 19013, Dec. 22, 2004; see LR No. 17911, Dec. 30, 2002.] Judge Holmes called Mabie’s violation of the securities law “egregious” and stated that Mabie had “demonstrated that he is unfit to serve as an officer or director for the time being.” The Final Judgment permanently enjoins Mabie and Maxxon from violating, or aiding and abetting the violation of, Section 10(b) of the Securities and Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 10b-5, which forbid knowingly or recklessly making false or misleading statements or omissions of material fact, or engaging in any act, practice, or course of business which operates as a fraud or deceit in connection with the purchase or sale of a security. The order also permanently enjoins Mabie and Maxxon from violating, or aiding and abetting the violation of, Sections 17(a)(2) and 17(a)(3) of the Securities Act of 1933, which forbid fraud in the offer or sale of securities. In finding that permanent injunctions were warranted, Judge Holmes stated, “Defendants’ actions were not isolated incidents. Misleading statements regarding the safety syringe were made over a period of years with the intention of inflating the value of Maxxon stock. The Court finds that, given the degree of scienter and the scope of Defendant Mabie’s involvement with several similar ‘developmental’ corporations that he has promoted in recent years which have not sold a product or made a profit, there is a reasonable likelihood that future violations will occur.” Other relief ordered by Judge Holmes consisted of: · Permanently barring Mabie from participating in an offering of penny stock. A penny stock is generally considered to be any equity security that has a price of less than five dollars. · Requiring Mabie to pay disgorgement of $433,228.52, representing profits gained as a result of selling Maxxon shares at inflated prices during the period of his violations, together with prejudgment interest on those ill- gotten gains in the amount of $221,610.16. · Requiring Mabie to pay a civil penalty of $433,228.52, an amount equal to his disgorgement. In a separate order, Judge Holmes denied Maxxon’s and Mabie’s motions for a new trial, or for judgment as a matter of law. [SEC v. Maxxon, et al., Civil Action No. 02-CV-975 H(J) (USDC, N.D. Okla.)] (LR-19132) SEC OBTAINS FINAL JUDGMENTS AGAINST THE HARTCOURT COMPANIES, INC., ALAN V. PHAN, AND YONGZHI YANG FOR FRAUD AND REGISTRATION VIOLATIONS The Commission announced that the Honorable Lourdes G. Baird, U.S. District Judge for the Central District of California in Los Angeles, entered final judgments against The Hartcourt Companies, Inc., a Utah corporation with executive offices in Shanghai, China, Alan V. Phan, Hartcourt’s former chairman, president, and CEO, and Yongzhi Yang, a former consultant to Hartcourt and a resident of Irvine, California. The judgments against Phan and Yang were entered on Feb. 28, 2005, while the judgment against Hartcourt was entered on March 11, 2005. The final judgments imposed the following sanctions against Hartcourt, Phan, and Yang: (1) permanent injunctions against each defendant against future violations of the antifraud and securities registration provisions of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder; (2) disgorgement of ill- gotten gains and prejudgment interest totaling $832,598 from Hartcourt and $189,619 from Yang; (3) civil penalties of $275,000 against Hartcourt, $55,000 against Phan, and $20,000 against Yang; and (4) an order barring Phan from serving as an officer or director of a public company. In its Dec. 14, 2004, order granting the SEC’s motion for summary judgment, the Court found that the defendants violated the registration and antifraud provisions of the federal securities laws in connection with a false Form S-8 registration statement filed by Hartcourt on Sept. 7, 1999. The defendants used a Form S- 8 registration statement to issue one million Hartcourt common shares to Yang’s wife, purportedly to compensate her for providing bona fide consulting services to Hartcourt. Instead, Yang performed the actual consulting services and, at Phan’s direction, improperly sold or transferred over 836,400 of those shares to provide a benefit of approximately $819,363 to Hartcourt. The Court also found that Yang received a personal benefit of $186,604 from the scheme. [SEC v. The Hartcourt Companies, Inc., Alan V. Phan, and Yongzhi Yang, Civil Action No. 03-3698 LGB (PLAx) (C.D. Cal.)] (LR-19133) SEC CHARGES FORMER QWEST CEO JOSEPH NACCHIO AND EIGHT OTHERS WITH MASSIVE FINANCIAL DISCLOSURE FRAUD On March 15, the Commission charged Joseph P. Nacchio, former co- chairman and chief executive officer of Qwest Communications International Inc., and eight other former Qwest officers and employees with fraud and other violations of the federal securities laws. In three separate but related civil actions, the Commission alleges that, between 1999 and 2002, the Qwest defendants engaged in a multi-faceted fraudulent scheme designed to mislead the investing public about the company’s revenue and growth. In addition to Nacchio, the Commission’s complaints name former chief financial officers Robert S. Woodruff and Robin R. Szeliga, former chief operating officer Afshin Mohebbi, former executive vice president of wholesale markets Gregory M. Casey, former senior vice president of pricing and offer management Roger B. Hoaglund, former senior vice president of finance William L. Eveleth, former director of financial reporting James J. Kozlowski, and former senior manager of financial reporting Frank T. Noyes. The complaints seek injunctions, disgorgement of ill-gotten gains plus prejudgment interest, and civil penalties against all of the defendants, and officer/director bars against Nacchio, Woodruff, Szeliga, Mohebbi, Casey, and Eveleth. Hoaglund and Eveleth both consented to the entry of judgments against them without admitting or denying the allegations against them in the complaints. Hoaglund consented to the entry of a judgment enjoining him from violating Section 17(a) of the Securities Act and Sections 10(b) and 13(b)(5) of the Exchange Act and Exchange Act Rules 10b-5 and 13b2-1; enjoining him from aiding and abetting any violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Exchange Act Rules 12b-20, 13a- 1, 13a-11 and 13a-13; and directing him to pay a civil penalty of $100,000 and disgorgement of $200,000 plus prejudgment interest. Eveleth consented to the entry of a judgment enjoining him from violating Section 17(a) of the Securities Act and Sections 10(b) and 13(b)(5) of the Exchange Act and Exchange Act Rules 10b-5 and 13b2-1; enjoining him from aiding and abetting any violations of Sections 13(a) and 13(b)(2) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1, 13a-11 and 13a-13; directing him to pay a civil penalty of $75,000 and disgorgement of $35,575 plus prejudgment interest; and prohibiting him from acting as an officer or director of any public company for five years. The judgment also resolves the Commission’s allegations against Eveleth in a previously filed civil action, SEC v. Arnold, et al., CV-03- Z-0328 (OES) (D. Colo.). According to the SEC’s complaint, filed in the United States District Court for the District of Colorado, Nacchio and others made numerous false and misleading statements about Qwest’s financial condition in annual, quarterly, and current reports, in registration statements that incorporated Qwest’s financial statements, and in other public statements, including earnings releases and investor calls. As a result of that scheme, Qwest fraudulently recognized over $3 billion of revenue and excluded $71.3 million in expenses. The Commission, in October 2004, sued Qwest in a settled injunctive action in which the company agreed to pay a $250 million penalty for its misconduct. The Commission’s complaints, which were filed in the United States District Court for the District of Colorado, allege as follows: Nacchio and Others Fraudulently Misrepresented Qwest’s Revenue Sources In Commission filings and other public statements, Nacchio, Woodruff, and Szeliga fraudulently characterized nonrecurring revenue from indefeasible rights of use (IRUs) and equipment transactions as recurring “data and Internet service revenues,” thereby masking Qwest’s declining financial condition and artificially inflating its stock price. Qwest used such nonrecurring revenue to fill the gap between actual and projected revenue. Over time, in fact, Qwest’s dependence on such one-time transactions grew to the point that it was likened internally to an “addiction” and the nonrecurring IRU and equipment sale transactions to “heroin.” Among other things, the Qwest executives’ misrepresentations about Qwest’s revenue sources allowed Qwest to maintain a stock price sufficiently high to complete its pending merger with US West, Inc. Fraudulent IRU Revenue Recognition and Other Fraudulent Conduct § Nacchio, Woodruff, and Szeliga traded in Qwest stock on the basis on non- public material information. Specifically, they knew the extent to which Qwest relied on nonrecurring revenue sources to meet the unrealistic revenue and earnings projections and the true financial health of Qwest. § Woodruff, Szeliga, Kozlowski, and Noyes ignored generally accepted accounting principles (GAAP) by recognizing revenue upfront on IRU transactions. Under GAAP, Qwest should not have recognized any revenue on those transactions. § Kozlowski and Noyes participated in the top executives’ scheme to mislead the public about Qwest’s revenue sources. § Mohebbi, Casey, and Hoaglund provided, or knew others provided, secret side agreements to IRU customers allowing those customers to exchange, or “port,” the capacity purchased for different capacity. The purpose of the secret side agreements was to conceal from Qwest’s accountants and auditors the purchasers’ ability to port, as such exchange rights would have defeated, under GAAP, the immediate recognition of revenue. § Mohebbi, Casey, Hoaglund, Eveleth, and Noyes participated in backdating IRU agreements to demonstrate falsely that the agreements were completed by the end of the quarter as required by GAAP to recognize revenue in that quarter. § To close IRU sales, Mohebbi, Casey, Eveleth, and Noyes caused Qwest to purchase capacity Qwest did not need. Under GAAP, Qwest should not have recognized revenue where there was no legitimate business need for the IRU assets received. § Nacchio, Woodruff, and Szeliga made misleading statements in Commission filings concerning revenue from its directory services unit, Qwest Dex, Inc. In particular, they stated that changes in period-over-period revenue were attributable to changes in the “number,” “mix,” or “length” of directories published. In fact, Qwest had advanced the publication dates of certain directories and extended the lives of others for the sole purpose of meeting revenue or earnings targets. § Szeliga reduced expenses relating to compensated absences by $71.3 million to help Qwest meet earnings targets and fraudulently failed to disclose in Commission filings Qwest’s change in accounting for compensated absences. The complaints allege that, as a result of the above conduct, the defendants violated Section 17(a) of the Securities Act of 1933 (Securities Act) and Sections 10(b) and13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rules 10b-5 and 13b2-1; and aided and abetted Qwest’s violations of Sections13(a) and 13(b)(2) of the Exchange Act and Exchange Act Rules 12b-20, 13a-1, 13a- 11, 13a-13; Nacchio, Woodruff, Szeliga, Mohebbi and Casey violated Exchange Act Rule 13b2-2; and Mohebbi and Casey aided and abetted Qwest’s violations of Section 10(b) of the Exchange Act and Exchange Act Rule. [SEC v. MARK A. SCHUMACHER, Civ. No. 05-N-483 (OES)(USDC D. Colorado)] (LR-19134, AAE Rel. 2207); [SEC v. BRYAN K. TREADWAY, Civ. No. 05-N-484 (PAC) (USDC D. Colorado)] (LR-19135, AAE Rel. 2208); [SEC v. JOSEPH P. NACCHIO, ROBERT S. WOODRUFF, ROBIN R. SZELIGA, AFSHIN MOHEBBI, GREGORY M. CASEY, JAMES J. KOSLOWSKI AND FRANK T. NOYES, Civ. No. 05-MK-480 (OES) (USDC D. Colorado); SEC v. ROGER B. HOAGLUND, Civ. No. 05-N-482 (OES) (USDC D. Colorado); SEC v. WILLIAM L. EVELETH, Civ. No. 05-M-481 (BNB) (USDC D. Colorado)] (LR-19136, AAE Rel. 2209) HOLDING COMPANY ACT RELEASES AMERICAN TRANSMISSION COMPANY LLC, ET AL. A notice has been issued giving interested persons until April 4, 2005, to request a hearing on a proposal by American Transmission Company LLC (ATC), an electric transmission public-utility company, ATC Management Inc. (ATCMI), a public-utility company and a public-utility holding company exempt from registration under Section 3(a)(1) of the Act by Rule 2, and Alliant Energy Corporation, a registered public-utility holding company and an indirect, partial owner of ATC and ATCMI, that ATC be permitted up to $100 million in additional financing authority to refinance or redeem short-term debt securities previously issued and other general corporate purposes. (Rel. 35-27951) SELF-REGULATORY ORGANIZATIONS APPROVAL OF A PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-NSCC-2004-07) filed by the National Securities Clearing Corporation to amend the membership standards required of insurance companies. Publication of the order is expected in the Federal Register during the week of March 14. (Rel. 34- 51359) The Commission approved a proposed rule change (SR-PCX-2005-15) submitted by the Pacific Exchange relating to Primary Only Orders. Publication of the order is expected in the Federal Register during the week of March 14. (Rel. 34-51360) The Commission approved a proposed rule change and Amendments No. 1 and 2 thereto submitted by the Chicago Board Options Exchange (SR-CBOE-2004- 75) relating to Remote Market-Makers. Publication of the order is expected in the Federal Register during the week of March 14. (Rel. 34- 51366) PROPOSED RULE CHANGE The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2005-01) under Section 19(b)(1) of the Exchange Act that would permit NSCC to amend its operational capability requirement for membership in NSCC. Publication of the proposal is expected in the Federal Register during the week of March 14. (Rel. 34-51363) 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 DOUBLE EAGLE PETROLEUM CO, 777 OVERLAND TRAIL, PO BOX 766, CASPER, WY, 82602, 3072379330 - 0 ($57,000.00) Equity, (File 333-123284 - Mar. 14) (BR. 04) S-1 AMERICAN BAR ASSOCIATION MEMBERS STATE STREET COLLECTIVE TR, 225 FRANKLIN ST, C/O STATE ST BANK & TRUST CO, BOSTON, MA, 02110, 6179853000 - 0 ($300,000,000.00) Other, (File 333-123285 - Mar. 14) (BR. 07) S-8 NATIONAL OILWELL VARCO INC, 10000 RICHMOND AVENUE, 4TH FLOOR, HOUSTON, TX, 77042-4200, 7133467500 - 12,000 ($568,800.00) Equity, 0 ($16,000,000.00) Other, (File 333-123286 - Mar. 14) (BR. 04) S-8 NATIONAL OILWELL VARCO INC, 10000 RICHMOND AVENUE, 4TH FLOOR, HOUSTON, TX, 77042-4200, 7133467500 - 4,747,861 ($124,393,958.20) Equity, (File 333-123287 - Mar. 14) (BR. 04) S-1 Valera Pharmaceuticals Inc, 8 CLARKE DR, CRANBURY, NJ, 08512, 609-409-9010 - 0 ($74,750,000.00) Equity, (File 333-123288 - Mar. 14) (BR. 01) S-1 DSW Inc., 4150 EAST 5TH AVENUE, COLUMBUS, OH, 43219, (614) 237-7100 - 0 ($185,000,000.00) Equity, (File 333-123289 - Mar. 14) (BR. ) S-8 INCODE TECHNOLOGIES CORP., 111 HOWARD AVE., SUITE 108, MT. ARLINGTON, NJ, 07856, 9733988183 - 150,000,000 ($150,000.00) Equity, (File 333-123291 - Mar. 14) (BR. 02) SB-2 LEVIN TEXTILES INT, 315 EAST 2ND AVE, VANCOUVER, A1, V5T1B9, 604-215-3291 - 34,395,000 ($343,950.00) Equity, (File 333-123292 - Mar. 14) (BR. ) S-4 AMGEN INC, ONE AMGEN CENTER DRIVE, THOUSAND OAKS, CA, 91320-1799, 805-447-1000 - 0 ($1,742,621,466.00) Non-Convertible Debt, (File 333-123293 - Mar. 14) (BR. 01) S-3 TRIAD HOSPITALS INC, 13455 NOEL RD SUITE 2000, DALLAS, TX, 75240, 9727892732 - 0 ($800,000,000.00) Unallocated (Universal) Shelf, (File 333-123294 - Mar. 14) (BR. 01) S-8 TRIAD HOSPITALS INC, 13455 NOEL RD SUITE 2000, DALLAS, TX, 75240, 9727892732 - 0 ($588,042,000.00) Equity, (File 333-123295 - Mar. 14) (BR. 01) S-8 TRIAD HOSPITALS INC, 13455 NOEL RD SUITE 2000, DALLAS, TX, 75240, 9727892732 - 0 ($24,771,000.00) Equity, (File 333-123296 - Mar. 14) (BR. 01) F-6 SINGAPORE TELECOMMUNICATIONS LTD, 31 EXETER RD, COMCENTRE, SINGAPORE, U0, 0923, 20,000,000 ($1,000,000.00) Equity, (File 333-123297 - Mar. 14) (BR. ) S-8 HOMESTORE INC, 8055572300 - 6,608,957 ($15,134,511.53) Equity, (File 333-123299 - Mar. 14) (BR. 08) S-4 AMGEN INC, ONE AMGEN CENTER DRIVE, THOUSAND OAKS, CA, 91320-1799, 805-447-1000 - 0 ($1,997,870,000.00) Non-Convertible Debt, (File 333-123300 - Mar. 14) (BR. 01) S-8 NATIONAL OILWELL VARCO INC, 10000 RICHMOND AVENUE, 4TH FLOOR, HOUSTON, TX, 77042-4200, 7133467500 - 715,077 ($33,894,649.80) Equity, (File 333-123301 - Mar. 14) (BR. 04) SB-2 PACIFIC BIOMETRICS INC, 220 WEST, HARRISON STREET, SEATTLE, WA, 98119, 2062980068 - 2,563,873 ($3,204,841.25) Equity, (File 333-123302 - Mar. 14) (BR. 01) S-3 GALAXY NUTRITIONAL FOODS INC, 2441 VISCOUNT ROW, ORLANDO, FL, 32809, 4078555500 - 3,050,000 ($7,015,000.00) Equity, (File 333-123303 - Mar. 14) (BR. 04) S-8 Global Pharmatech, Inc., 89 RAVINE EDGE DRIVE, RICHMOND HILL, ONTARIO, A6, L4E 4J6, 2129309700 - 50,000 ($140,000.00) Equity, (File 333-123304 - Mar. 14) (BR. 05) N-2 Aetos Capital Opportunities Fund, LLC, 875 THIRD AVENUE, NEW YORK, NY, 10022, (212) 201-2500 - 0 ($100,000,000.00) Equity, (File 333-123305 - Mar. 14) (BR. ) S-8 UNITEDHEALTH GROUP INC, UNITEDHEALTH GROUP CENTER, 9900 BREN ROAD EAST, MINNEAPOLIS, MN, 55343, 9529361300 - 0 ($150,000,000.00) Other, (File 333-123306 - Mar. 14) (BR. 01) S-3 WESCO INTERNATIONAL INC, COMMERCE COURT 4 STATION SQUARE, STE 700, PITTSBURGH, PA, 15219, 4124542200 - 13,075,536 ($464,181,528.00) Equity, (File 333-123307 - Mar. 14) (BR. 36) S-8 KEMET CORP, 2835 KEMET WAY, SIMPSONVILLE, SC, 29681, 8039636300 - 0 ($32,400,000.00) Equity, (File 333-123308 - Mar. 14) (BR. 36) S-4 PROCTER & GAMBLE CO, ONE PROCTER & GAMBLE PLZ, CINCINNATI, OH, 45202, 5139831100 - 0 ($53,490,528,907.97) Equity, (File 333-123309 - Mar. 14) (BR. 06) S-8 NATIONAL OILWELL VARCO INC, 10000 RICHMOND AVENUE, 4TH FLOOR, HOUSTON, TX, 77042-4200, 7133467500 - 7,500,000 ($355,500,000.00) Equity, (File 333-123310 - Mar. 14) (BR. 04) S-3 WACHOVIA CORP NEW, ONE WACHOVIA CTR, CHARLOTTE, NC, 28288-0013, 7043746565 - 0 ($8,000,000,000.00) Non-Convertible Debt, (File 333-123311 - Mar. 14) (BR. 07) S-8 PDI INC, SADDLE RIVER EXECUTIVE CENTRE, 1 ROUTE 17 SOUTH, SADDLE RIVER, NJ, 07458, 2012588450 - 1,329,132 ($17,860,442.00) Equity, (File 333-123312 - Mar. 14) (BR. 08) N-2 BlackRock Global Opportunities Equity Trust, 100 BELLEVUE PARKWAY, WILMINGTON, DE, 19809, 888-825-2257 - 100,000 ($2,500,000.00) Equity, (File 333-123314 - Mar. 14) (BR. ) S-4 SELECTIVE INSURANCE GROUP INC, 40 WANTAGE AVENUE, BRANCHVILLE, NJ, 07890, 2019483000 - 0 ($50,000,000.00) Non-Convertible Debt, (File 333-123315 - Mar. 14) (BR. 01) 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 ------------------------------------------------------------------------------------------------ AB WATLEY GROUP INC DE 1.01,3.02,9.01 03/08/05 ACE SECURITIES CORP DE 8.01,9.01 03/11/05 ACUSPHERE INC DE 1.01,9.01 03/09/05 ADVANCED BIOTHERAPY INC DE 8.01 03/14/05 ADVANCED OPTICS ELECTRONICS INC NV 4.01,9.01 02/25/05 AMEND ADVANCED PHOTONIX INC DE 1.01,7.01,9.01 03/08/05 ALEXION PHARMACEUTICALS INC DE 1.01,5.02,8.01,9.01 03/08/05 ALFACELL CORP DE 2.02,8.01,9.01 03/11/05 ALION SCIENCE & TECHNOLOGY CORP DE 1.01,9.01 03/08/05 ALLIANCE TOWERS INC FL 1.01,9.01 12/20/04 ALLIED HOLDINGS INC GA 7.01,9.01 03/14/05 Allied Security Holdings LLC DE 1.01,5.02,9.01 03/14/05 AMEDISYS INC DE 8.01,9.01 03/10/05 AMEN PROPERTIES INC DE 2.01,9.01 12/29/04 AMEND AMERICAN ACCESS TECHNOLOGIES INC FL 1.01,2.01 03/10/05 AMERICAN BILTRITE INC DE 2.02,9.01 03/10/05 AMERICAN EAGLE OUTFITTERS INC DE 2.02,4.02,8.01,9.01 03/08/05 AMERICAN ECOLOGY CORP DE 8.01 03/14/05 AMERICAN LEISURE HOLDINGS INC NV 1.01,9.01 03/07/05 AMERICAS CARMART INC TX 2.02,8.01,9.01 03/09/05 AMERICASBANK CORP MD 2.02,9.01 03/14/05 AMERICREDIT CORP TX 1.01,9.01 03/14/05 ANALOGIC CORP MA 2.02,7.01,9.01 03/10/05 APOLLO INVESTMENT CORP MD 7.01 03/14/05 APPLEBEES INTERNATIONAL INC DE 8.01 03/14/05 APPLICA INC FL 2.02 03/14/05 AQUILA INC DE 8.01,9.01 03/14/05 ARAMARK CORP/DE DE 7.01,9.01 03/14/05 ASB HOLDING CO 5.02,9.01 03/14/05 ASCENTIAL SOFTWARE CORP DE 1.01,3.03,8.01,9.01 03/13/05 ASHFORD HOSPITALITY TRUST INC MD 1.01 03/08/05 ASSET BACKED SECURITIES CORP DE 8.01,9.01 03/14/05 ATLANTIC TELE NETWORK INC /DE DE 8.01,9.01 03/11/05 ATLANTIS BUSINESS DEVELOPMENT CORP DE 5.02 03/14/05 ATLAS PIPELINE PARTNERS LP DE 1.01 03/08/05 AUTOZONE INC NV 2.02,5.02,9.01 03/11/05 AVANIR PHARMACEUTICALS CA 1.01,2.01,3.02,9.01 03/08/05 AVOCENT CORP DE 7.01,9.01 03/14/05 AVOCENT CORP DE 7.01,9.01 03/14/05 AXONYX INC NV 8.01,9.01 03/11/05 AXT INC DE 2.05 03/11/05 BALLY TOTAL FITNESS HOLDING CORP DE 1.01,9.01 03/08/05 Banc of America Funding Corp. Mortgag DE 8.01,9.01 12/20/04 BANC OF AMERICA MORT SEC INC ALTERNAT DE 8.01,9.01 12/27/04 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 01/26/04 AMEND BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 03/10/05 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 03/11/05 BANK OF AMERICA CORP /DE/ DE 5.02,9.01 03/08/05 BANK OF NEW YORK CO INC NY 5.02 03/14/05 BANYAN CORP /OR/ OR 3.02,5.02,5.03,8.01 03/07/05 BAXTER INTERNATIONAL INC DE 2.02,4.02,9.01 03/14/05 BEAR ISLAND PAPER CO LLC VA 7.01,9.01 03/14/05 BEAR ISLAND PAPER CO LLC VA 2.02,9.01 03/14/05 BERKLEY W R CORP DE 8.01,9.01 03/14/05 BIOMODA INC/NM 4.01,9.01 02/25/05 AMEND BLUE RIDGE PAPER PRODUCTS INC 5.02 03/08/05 BORDERS GROUP INC DE 2.02,4.02,9.01 01/23/05 BRADLEY PHARMACEUTICALS INC DE 1.01,9.01 03/09/05 BROWN SHOE CO INC NY 1.01,2.03,9.01 03/14/05 BSD MEDICAL CORP DE 7.01 03/14/05 BTU INTERNATIONAL INC DE 1.01 02/18/05 AMEND BUSINESS OBJECTS S.A. 5.02,9.01 03/10/05 CACI INTERNATIONAL INC /DE/ DE 8.01 03/14/05 CELL GENESYS INC DE 5.02,9.01 03/14/05 CELLEGY PHARMACEUTICALS INC CA 1.01 03/08/05 CENDANT CORP DE 1.01,2.01,8.01,9.01 03/08/05 CENTERPOINT PROPERTIES TRUST MD 1.01 03/08/05 CHEMED CORP DE 8.01,9.01 03/11/05 CHENIERE ENERGY INC DE 8.01,9.01 03/14/05 CHINA EXPERT TECHNOLOGY INC NV 4.01 12/29/04 CHORDIANT SOFTWARE INC DE 4.02 03/04/05 CIGNA CORP DE 7.01 03/14/05 CIMAREX ENERGY CO DE 1.01,9.01 03/10/05 CINCINNATI FINANCIAL CORP OH 7.01,9.01 03/11/05 CIPRICO INC DE 5.02 03/14/05 CLECO CORP LA 2.02,9.01 03/14/05 CLEVELAND CLIFFS INC OH 8.01 03/13/05 CLEVELAND CLIFFS INC OH 1.01,9.01 03/08/05 CMGI INC DE 2.02,9.01 03/14/05 CMKM Diamonds, Inc. NV 5.02,5.03,8.01,9.01 02/05/04 CNET NETWORKS INC DE 1.01 03/02/05 COEUR D ALENE MINES CORP ID 2.02,9.01 03/14/05 COGENT COMMUNICATIONS GROUP INC 1.01,2.03,9.01 03/09/05 Collegiate Funding Services Education DE 8.01,9.01 02/28/05 COLORADO INTERSTATE GAS CO DE 1.01,2.03,9.01 03/14/05 COMMUNITY TRUST BANCORP INC /KY/ KY 5.02 03/14/05 COMPEX TECHNOLOGIES INC MN 5.02 03/14/05 COMVERSE TECHNOLOGY INC/NY/ NY 2.02,9.01 03/14/05 CONCEPTUS INC DE 9.01 03/14/05 CONEXANT SYSTEMS INC DE 1.01,9.01 03/10/05 CONNETICS CORP DE 8.01 03/10/05 CONSECO INC DE 2.02 12/31/04 CORDIA CORP NV 1.01 03/11/05 AMEND CORGENIX MEDICAL CORP/CO NV 4.01 03/14/05 CORIXA CORP DE 2.02,9.01 03/14/05 CORTECH INC DE 5.02 03/11/05 COTHERIX INC 1.01 03/14/05 COUNTRYWIDE FINANCIAL CORP DE 2.02,4.02 02/18/05 AMEND COURIER CORP MA 8.01,9.01 03/10/05 COVER ALL TECHNOLOGIES INC DE 1.01 03/14/05 CREDIT & ASSET REP VEHICLE CORP ALLST DE 8.01,9.01 03/01/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 9.01 03/14/05 CROSSROADS SYSTEMS INC DE 4.01,9.01 02/16/05 CROWN CASTLE INTERNATIONAL CORP DE 7.01,9.01 03/14/05 CSFB ADJUSTABLE RATE MORTGAGE TRUST 2 DE 8.01,9.01 11/26/04 AMEND CSFB Mortgage-Backed Pass-Through Cer DE 8.01,9.01 03/14/05 CUBIC CORP /DE/ DE 1.01,3.03 03/10/05 CWABS INC DE 8.01,9.01 03/11/05 CWALT INC - ALTERNATIVE LOAN TRUST RE 9.01 02/25/05 CWMBS INC DE 8.01,9.01 02/28/05 CWMBS INC - RESECURITIZATION PASS-THR DE 9.01 02/25/05 CYTYC CORP DE 7.01,8.01,9.01 03/07/05 DANA CORP VA 1.01 03/08/05 DCI USA, INC DE 5.01,9.01 11/09/04 AMEND DDI CORP CA 2.02,9.01 03/14/05 DEEP WELL OIL & GAS INC NV 1.01,3.02,9.01 03/10/05 DEPARTMENT 56 INC DE 1.01,9.01 01/03/05 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 03/14/05 DIGITAL LIFESTYLES GROUP INC DE 7.01,9.01 03/14/05 DIGITAL VIDEO SYSTEMS INC DE 3.01,5.02 03/09/05 DIONICS INC DE 4.01,9.01 03/10/05 DJ ORTHOPEDICS INC DE 1.01,9.01 03/10/05 DJ ORTHOPEDICS INC DE 1.01 02/22/05 DOR BIOPHARMA INC DE 2.02,9.01 03/14/05 DUNE ENERGY INC DE 8.01,9.01 03/14/05 DURECT CORP DE 1.01 03/10/05 DWANGO NORTH AMERICA CORP NV 1.01,5.02,9.01 03/08/05 DYNASIL CORP OF AMERICA NJ 2.01,3.02,9.01 03/08/05 EGL INC TX 5.02 03/08/05 ELECSYS CORP KS 2.02,9.01 03/14/05 ENERGEN CORP AL 7.01,9.01 03/11/05 ENERGY PARTNERS LTD DE 5.02 03/08/05 ENVIRO VORAXIAL TECHNOLOGY INC ID 4.01,9.01 03/10/05 EXCELLIGENCE LEARNING CORP DE 2.02,9.01 03/14/05 FAB INDUSTRIES INC DE 3.01,9.01 03/10/05 FAIR ISAAC CORP DE 1.01 03/14/05 FANSTEEL INC DE 2.01 03/14/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 03/14/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 03/14/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 03/14/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 03/14/05 FAVRILLE INC DE 2.02,9.01 03/14/05 FIDELITY NATIONAL FINANCIAL INC /DE/ DE 1.01,9.01 03/08/05 FIELDPOINT PETROLEUM CORP CO 7.01,8.01,9.01 03/14/05 FIRST FINANCIAL BANCORP /OH/ OH 2.05,5.02,8.01,9.01 03/14/05 FIRST LITCHFIELD FINANCIAL CORP DE 2.02,9.01 03/09/05 FIRST MONTAUK FINANCIAL CORP NJ 2.02,9.01 03/11/05 FIRST SECURITY BANCORP INC /KY/ KY 5.02 03/10/05 FIRST UNION COMM MORT TRUST COMM MOR NY 8.01,9.01 05/25/04 AMEND FIRST UNION COMM MORT TRUST COMM MOR NY 8.01,9.01 12/27/04 AMEND FIRST UNION COMM MORT TRUST COMM MOR NY 8.01,9.01 01/25/05 AMEND FIRST WEST VIRGINIA BANCORP INC WV 2.02,9.01 03/10/05 FISHER COMMUNICATIONS INC WA 1.01,9.01 03/08/05 FISHER SCIENTIFIC INTERNATIONAL INC DE 1.01,9.01 03/09/05 FLAGSTAR BANCORP INC MI 4.02,9.01 03/11/05 FLEETWOOD ENTERPRISES INC/DE/ DE 1.01,5.02,9.01 03/08/05 FLIR SYSTEMS INC OR 5.02 03/10/05 FLUOR CORP DE 8.01,9.01 03/14/05 FOODARAMA SUPERMARKETS INC NJ 9.01 01/29/05 Foundation Coal Holdings, Inc. DE 5.02,9.01 03/08/05 Fremont Home Loan Trust 2004-C DE 8.01,9.01 01/25/05 AMEND FUSION TELECOMMUNICATIONS INTERNATION 1.01,9.01 03/08/05 GAMES INC DE 3.02,8.01,9.01 03/10/05 GATX CORP NY 7.01,9.01 03/11/05 GEMSTAR TV GUIDE INTERNATIONAL INC DE 1.01,1.02,9.01 03/11/05 GENELABS TECHNOLOGIES INC /CA CA 1.01,9.01 03/08/05 GENERAL BEARING CORP DE 3.01,8.01,9.01 03/10/05 GENERAL NUTRITION CENTERS INC PA 1.01,5.02,9.01 03/08/05 GENUINE PARTS CO GA 8.01 03/14/05 GENWORTH FINANCIAL INC DE 1.01,9.01 03/14/05 GNC CORP DE 1.01,5.02,9.01 03/08/05 GOLDEN HOPE RESOURCES CORP 4.01 03/05/05 AMEND GOLDFIELD CORP DE 1.01 03/08/05 GRAMERCY CAPITAL CORP MD 9.01 12/29/04 GREATER BAY BANCORP CA 7.01,8.01,9.01 03/11/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 03/14/05 GWIN INC DE 5.02 03/10/05 H&E EQUIPMENT SERVICES LLC LA 1.01,9.01 03/11/05 HALLIBURTON CO DE 1.01,2.01 03/10/05 AMEND HALLWOOD GROUP INC DE 1.01,5.02 03/09/05 HARLEYSVILLE NATIONAL CORP PA 1.01,9.01 03/14/05 HARRIS INTERACTIVE INC DE 1.01,3.03,5.03,9.01 03/11/05 HARTMARX CORP/DE DE 1.01,9.01 03/10/05 HAWAIIAN HOLDINGS INC DE 5.02,9.01 03/08/05 HEADWATERS INC DE 7.01 03/14/05 HEALTH DISCOVERY CORP TX 1.01,3.02 03/09/05 HEILIG MEYERS CO VA 8.01,9.01 02/02/05 HORACE MANN EDUCATORS CORP /DE/ DE 1.01 03/08/05 HOST AMERICA CORP DE 3.01,5.02 03/08/05 HPL TECHNOLOGIES INC DE 9.01 03/14/05 HRPT PROPERTIES TRUST MD 9.01 03/11/05 HUDSONS GRILL INTERNATIONAL INC TX 8.01 03/14/04 I/OMAGIC CORP NV 1.01,1.02,2.03,9.01 03/09/05 IMAGE ENTERTAINMENT INC CA 5.02,9.01 03/09/05 IMMTECH INTERNATIONAL INC DE 8.01 03/14/05 IMPAX LABORATORIES INC DE 7.01,9.01 03/14/05 InfoSearch Media, Inc. DE 5.02,9.01 03/08/05 INLAND REAL ESTATE CORP MD 8.01,9.01 03/14/05 INLAND WESTERN RETAIL REAL ESTATE TRU MD 2.01,9.01 03/08/05 INTEGRA LIFESCIENCES HOLDINGS CORP DE 2.02,9.01 03/10/05 INTEGRATED ALARM SERVICES GROUP INC DE 1.01 03/11/05 Integrated Healthcare Holdings NV 1.01,2.01,8.01,9.01 03/03/05 INTEGRITY FINANCIAL CORP NC 2.01,9.01 03/11/05 INTELIDATA TECHNOLOGIES CORP DE 1.01,9.01 03/10/05 INTERACTIVE DATA CORP/MA/ DE 1.01,5.02,9.01 03/08/05 INTERACTIVE MOTORSPORTS & ENTERTAINME IN 2.02,8.01,9.01 03/11/05 INTERCHANGE CORP DE 9.01 02/28/05 AMEND INTERDIGITAL COMMUNICATIONS CORP PA 8.01,9.01 03/11/05 INTERNATIONAL STEEL GROUP INC DE 8.01 03/11/05 INTERSECTIONS INC DE 7.01 03/11/05 INTERVIDEO INC CA 1.01,9.01 03/12/05 INTEST CORP DE 2.05 03/09/05 INTROGEN THERAPEUTICS INC 2.02,9.01 03/14/05 IROQUOIS GAS TRANSMISSION SYSTEM LP DE 8.01 03/14/05 IRWIN FINANCIAL CORP IN 8.01,9.01 03/14/05 IRWIN WHOLE LOAN HOME EQUITY TRUST 20 DE 8.01,9.01 04/26/04 AMEND IRWIN WHOLE LOAN HOME EQUITY TRUST 20 DE 8.01,9.01 05/25/04 AMEND ISOLAGEN INC DE 7.01,9.01 03/14/05 ITT INDUSTRIES INC IN 1.01 03/14/05 IWO HOLDINGS INC DE 4.02,7.01,9.01 03/08/05 JACK IN THE BOX INC /NEW/ DE 1.01,5.02,9.01 01/24/05 JACK IN THE BOX INC /NEW/ DE 1.02 02/21/05 JOHNSON OUTDOORS INC WI 8.01,9.01 03/14/05 JONES APPAREL GROUP INC PA 1.01 03/14/05 JP MORGAN CHASE COMMERCIAL MORTGAGE S DE 8.01,9.01 03/10/05 KELLWOOD CO DE 1.01,9.01 03/10/05 KENT FINANCIAL SERVICES INC DE 7.01,9.01 03/11/05 Knockout Holdings, Inc. DE 1.01,2.01,3.02,5.01,5.02,5.03 12/28/04 AMEND KUSHNER LOCKE CO CA 8.01,9.01 03/11/05 LA JOLLA PHARMACEUTICAL CO DE 8.01,9.01 03/14/05 LADENBURG THALMANN FINANCIAL SERVICES FL 3.02,8.01,9.01 11/15/04 AMEND Lam Liang Corp. NV 4.01 03/05/05 AMEND LANCASTER COLONY CORP OH 1.01 03/09/05 LASALLE RE HOLDINGS LTD 8.01 03/14/05 LAWSON PRODUCTS INC/NEW/DE/ DE 1.01,9.01 03/09/05 LEUCADIA NATIONAL CORP NY 8.01,9.01 03/14/05 LIBERTY MEDIA INTERNATIONAL INC DE 2.02 03/14/05 LIFELINE THERAPEUTICS, INC. CO 1.01,3.02,7.01,9.01 03/14/05 LIGAND PHARMACEUTICALS INC DE 1.01,9.01 03/14/05 LITFUNDING CORP NV 8.01,9.01 03/14/05 LODGIAN INC DE 2.02 03/10/05 LUMENIS LTD 1.01,9.01 03/14/05 AMEND LUMINENT MORTGAGE CAPITAL INC 1.01,5.02,9.01 03/08/05 MACROVISION CORP DE 1.01,9.01 02/03/05 MAGELLAN MIDSTREAM PARTNERS LP DE 8.01 03/14/05 MANATRON INC MI 2.02,9.01 03/14/05 MANNATECH INC TX 2.02,8.01,9.01 03/09/05 MARRIOTT INTERNATIONAL INC /MD/ DE 8.01,9.01 03/14/05 MASTR Adjustable Rate Mortgages 2005- DE 8.01,9.01 02/25/05 MATERIAL TECHNOLOGIES INC /CA/ DE 2.01 03/10/05 MATRIX BANCORP INC CO 8.01 03/14/05 MAXIM PHARMACEUTICALS INC DE 1.01,9.01 03/08/05 MAYTAG CORP DE 1.01,9.01 03/11/05 ME Portfolio Management SMHL Global F 8.01,9.01 03/09/05 MEDIA GENERAL INC VA 2.03,9.01 03/14/05 MEDIA SCIENCES INTERNATIONAL INC DE 1.01,9.01 10/04/04 AMEND MEDIACOM COMMUNICATIONS CORP DE 1.01 03/09/05 MEDIALINK WORLDWIDE INC DE 2.01,9.01 01/03/05 AMEND MELLON BANK N A MA 8.01,9.01 03/09/05 MELLON BANK N A MA 8.01,9.01 03/09/05 MENS WEARHOUSE INC TX 2.05 03/08/05 MERCANTILE BANKSHARES CORP MD 1.01,5.03,9.01 03/08/05 MERRILL LYNCH & CO INC DE 8.01,9.01 03/14/05 METRIS RECEIVABLES INC DE 8.01,9.01 02/28/05 METROPCS INC 5.02 03/08/05 MICRON ENVIRO SYSTEMS INC NV 8.01 03/11/05 MICROVISION INC WA 8.01,9.01 03/11/05 MID AMERICA APARTMENT COMMUNITIES INC TN 7.01,9.01 03/14/05 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 02/28/05 MSC SOFTWARE CORP DE 1.01,1.02,9.01 03/08/05 NATIONAL CITY CORP DE 7.01,9.01 03/14/05 NATIONAL HEALTH REALTY INC MD 8.01 03/11/05 NATIONAL HEALTHCARE CORP DE 8.01 03/14/05 NAUTILUS GROUP INC WA 5.03,9.01 03/14/05 NAVISTAR FINANCIAL CORP DE 8.01 01/31/05 NAVISTAR INTERNATIONAL CORP DE 8.01,9.01 03/14/05 NCI BUILDING SYSTEMS INC DE 1.01,9.01 03/11/05 NCT GROUP INC DE 1.01,2.03,3.02,9.01 03/08/05 NEOPHARM INC DE 1.01,1.02,5.02,9.01 03/08/05 NEOSE TECHNOLOGIES INC DE 1.01,2.03,9.01 03/08/05 NEW YORK MORTGAGE TRUST INC MD 9.01 03/11/05 AMEND NEWS CORP 8.01,9.01 03/14/05 NORTHWEST AIRLINES CORP DE 7.01,9.01 03/14/05 NOVAVAX INC DE 5.02 03/14/05 AMEND O REILLY AUTOMOTIVE INC MO 2.02 03/11/05 OFFICEMAX INC DE 2.02,9.01 03/14/05 OMNICORDER TECHNOLOGIES INC DE 9.01 03/04/05 ON SEMICONDUCTOR CORP DE 1.01 03/08/05 ON2 TECHNOLOGIES INC CO 8.01 03/14/05 ONYX PHARMACEUTICALS INC DE 1.01,5.02,9.01 03/08/05 ORACLE CORP /DE/ DE 2.01,9.01 12/29/04 AMEND PAC-WEST TELECOMM INC 7.01,9.01 03/11/05 PAINCARE HOLDINGS INC CT 2.02,9.01 12/31/04 PARK OHIO HOLDINGS CORP OH 2.02,9.01 03/11/05 PC TEL INC DE 1.01 03/08/05 PEDIATRIX MEDICAL GROUP INC FL 1.01,9.01 03/11/05 PENN VIRGINIA RESOURCE PARTNERS L P DE 7.01,8.01,9.01 03/10/05 PEREGRINE PHARMACEUTICALS INC DE 2.02,9.01 03/14/05 PHARMACYCLICS INC DE 8.01,9.01 03/11/05 PLURISTEM LIFE SYSTEMS INC NV 1.01,9.01 10/17/04 POINT THERAPEUTICS INC DE 8.01,9.01 03/14/05 POWERWAVE TECHNOLOGIES INC DE 8.01,9.01 03/14/05 PRICESMART INC DE 2.02,8.01,9.01 03/09/05 PROCTER & GAMBLE CO OH 8.01 03/14/05 PULITZER INC DE 8.01,9.01 03/14/05 QUAKER FABRIC CORP /DE/ DE 1.01,9.01 03/11/05 QUANTA CAPITAL HOLDINGS LTD 1.01,5.02,7.01,9.01 03/08/05 QUESTCOR PHARMACEUTICALS INC CA 1.01,9.01 03/08/05 QUIDEL CORP /DE/ DE 1.01,2.03,9.01 03/11/05 QWEST COMMUNICATIONS INTERNATIONAL IN DE 8.01,9.01 03/14/05 RADVISION LTD 8.01,9.01 03/14/05 Rali Series 2005-QS2 Trust DE 8.01,9.01 03/14/05 RAYTHEON CO/ DE 8.01,9.01 03/14/05 READING INTERNATIONAL INC NV 2.03,3.02,5.02,5.03 10/04/04 RELIANT ENERGY INC DE 1.01 03/08/05 RENAISSANCERE HOLDINGS LTD 1.01,9.01 03/08/05 RENAISSANCERE HOLDINGS LTD 1.01,9.01 03/11/05 RESTORATION HARDWARE INC CA 5.02,9.01 03/10/05 RETAIL VENTURES INC OH 8.01,9.01 03/14/05 REVLON CONSUMER PRODUCTS CORP DE 8.01,9.01 03/14/05 REVLON INC /DE/ DE 8.01,9.01 03/14/05 RFMSI Series 2005-SA1 Trust DE 8.01,9.01 03/11/05 ROO GROUP INC DE 5.03,9.01 03/09/05 RTW INC /MN/ MN 1.01 01/19/05 RUSS BERRIE & CO INC NJ 1.01 03/11/05 S Wind-up CORP DE 4.01 03/03/05 S&C HOLDCO 3 INC 1.01,2.03,5.02,7.01,9.01 03/09/05 SAFLINK CORP DE 5.02,9.01 03/10/05 SANDY SPRING BANCORP INC MD 8.01,9.01 03/14/05 SE FINANCIAL CORP 5.02,9.01 03/14/05 SEABRIGHT INSURANCE HOLDINGS INC 1.01 03/11/05 SEACOAST BANKING CORP OF FLORIDA FL 4.02 03/08/05 SEACOR HOLDINGS INC /NEW/ DE 1.01,2.03,3.02,9.01 12/17/04 SECURITY BANK CORP GA 1.01,9.01 03/09/05 SERVICEMASTER CO DE 2.02,9.01 03/14/05 SHOE CARNIVAL INC IN 1.01 03/08/05 Siam Imports, Inc. NV 4.01 03/05/05 AMEND SIGHT RESOURCE CORP DE 1.01,9.01 03/07/05 SKILLSOFT PUBLIC LIMITED CO 2.02,9.01 03/14/05 SmartPros Ltd. DE 5.05,9.01 03/08/05 SMITH INTERNATIONAL INC DE 1.01,9.01 12/07/04 SMTC CORP DE 2.02,9.01 03/10/05 Solo Cup CO DE 2.02,9.01 03/14/05 SOUTHERN PERU COPPER CORP/ DE 5.02 03/11/05 SOUTHERN STAR CENTRAL CORP DE 8.01,9.01 03/14/05 SOUTHWEST GAS CORP CA 2.02 03/14/05 SPECTRASITE INC DE 2.02,9.01 03/14/05 SPINDLETOP OIL & GAS CO TX 2.01,2.03,8.01,9.01 12/27/04 AMEND SPSS INC DE 1.01 03/14/05 SPSS INC DE 1.01 03/14/05 STERLING CHEMICALS INC DE 7.01,9.01 03/14/05 STEWART & STEVENSON SERVICES INC TX 7.01,9.01 03/11/05 STRATEGIC HOTEL CAPITAL INC 3.02,9.01 03/09/05 STRESSGEN BIOTECHNOLOGIES CORP 7.01,9.01 03/14/05 Structured Asset Investment Loan Trus DE 8.01,9.01 08/25/04 AMEND STRUCTURED ASSET INVESTMENT LOAN TRUS DE 8.01,9.01 11/26/04 AMEND Structured Asset Investment Loan Trus DE 8.01 02/28/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 03/11/05 Structured Asset Securities Corp Trus DE 8.01 02/28/05 Structured Asset Securities Corp Trus DE 8.01 02/28/05 SUMMUS INC USA FL 5.03,9.01 03/11/04 SUN HEALTHCARE GROUP INC DE 5.02 03/11/05 Sunset Brands Inc NV 1.01,2.03,3.02 03/10/05 SUNTRUST BANKS INC GA 1.01 02/08/05 SYKES ENTERPRISES INC FL 2.02,9.01 03/14/05 SYMBOL TECHNOLOGIES INC DE 7.01,9.01 03/10/05 TALX CORP MO 7.01 03/14/05 TELEPHONE & DATA SYSTEMS INC /DE/ DE 8.01,9.01 03/14/05 TELEX COMMUNICATIONS INC DE 2.02,9.01 03/14/05 TEMECULA VALLEY BANCORP INC DE 1.01 03/11/05 TERAYON COMMUNICATION SYSTEMS DE 8.01 03/09/05 TEREX CORP DE 8.01,9.01 03/14/05 THERMOVIEW INDUSTRIES INC DE 1.01 03/09/05 TIDEWATER INC DE 8.01,9.01 03/14/05 TIER TECHNOLOGIES INC CA 1.01,1.02,9.01 03/09/05 TNP ENTERPRISES INC TX 1.01 03/08/05 TOLL BROTHERS INC DE 8.01,9.01 03/11/05 TREX CO INC DE 1.01 03/08/05 TRIAD AUTOMOBILE RECEIVABLES TRUST 20 CA 8.01,9.01 03/14/05 TRIMERIS INC DE 2.02 03/10/05 TRUE HEALTH INC UT 3.02,5.03 02/24/05 Trust Licensing, Inc., F/K/A New Moun 2.03,9.01 03/14/05 TRUSTMARK CORP MS 1.01 03/14/05 TRUSTREET PROPERTIES INC MD 5.05 03/11/05 U-Store-It Trust MD 2.02,9.01 03/14/05 ULTICOM INC NJ 2.02,9.01 03/14/05 UNION BANKSHARES CO/ME ME 2.02,9.01 03/11/05 UNITED COMPONENTS INC DE 2.02,9.01 03/14/05 UNITED RENTALS INC /DE DE 2.02,4.02,8.01,9.01 03/09/05 UNITEDGLOBALCOM INC DE 2.02,9.01 03/14/05 UNITIL CORP NH 1.01 03/08/05 UNITRIN INC DE 8.01 03/08/05 UNIVERCELL HOLDINGS INC FL 2.01,8.01,9.01 03/09/05 UNIVERSAL HEALTHCARE MANAGEMENT SYSTE FL 1.01,9.01 03/14/05 UTSTARCOM INC DE 4.02 03/10/05 UTSTARCOM INC DE 2.02,9.01 03/10/05 VALERO L P DE 7.01,9.01 03/11/05 VALLEY NATIONAL GASES INC WV 1.01 03/09/05 VALOR COMMUNICATIONS GROUP INC DE 7.01,9.01 03/09/05 VELOCITY EXPRESS CORP DE 1.01,5.02,9.01 03/08/05 AMEND VERDISYS INC CA 1.01,9.01 03/14/05 VERINT SYSTEMS INC 2.02,9.01 03/14/05 VERITAS DGC INC DE 2.02,8.01,9.01 03/14/05 VERITAS SOFTWARE CORP /DE/ DE 1.02 03/09/05 VESTA INSURANCE GROUP INC DE 7.01,9.01 03/11/05 VIACOM INC DE 1.01,9.01 03/14/05 VIKING SYSTEMS INC NV 5.02,8.01 03/10/05 VIPER NETWORKS INC UT 1.01,5.02,9.01 03/14/05 WASHINGTON GROUP INTERNATIONAL INC DE 2.02,9.01 03/14/05 Washington Mutual Mortgage Pass-Throu DE 9.01 02/25/05 WESCO FINANCIAL CORP CA 2.02 03/11/05 WESCO FINANCIAL CORP CA 5.02 03/09/05 WESTAMERICA BANCORPORATION CA 1.01,9.01 03/11/05 WESTCORP /CA/ CA 5.02,9.01 03/10/05 WESTCORP /CA/ CA 8.01,9.01 03/11/05 WFS FINANCIAL INC CA 5.02,9.01 03/10/05 WHEELING PITTSBURGH CORP /DE/ DE 9.01 03/14/05 WHEELING PITTSBURGH CORP /DE/ DE 2.02,9.01 03/14/05 AMEND WIND RIVER SYSTEMS INC DE 1.01 03/08/05 WINDSORTECH INC DE 2.02 03/07/05 WISCONSIN ENERGY CORP WI 8.01 03/11/05 XINO CORP DE 8.01 03/14/05 YORK INTERNATIONAL CORP /DE/ DE 1.01,2.03,9.01 03/11/05 YOUNG INNOVATIONS INC MO 8.01 03/14/05 YOUTHSTREAM MEDIA NETWORKS INC DE 2.01,9.01 03/09/05 ZILA INC DE 8.01,9.01 03/09/05 ZONE 4 PLAY INC NV 1.01,9.01 03/10/05