SEC NEWS DIGEST Issue 2005-197 October 13, 2005 COMMISSION ANNOUNCEMENTS CHIEF ACCOUNTANT IS SEEKING CANDIDATES FOR FOUR PROFESSIONAL ACCOUNTING FELLOW POSITIONS The Securities and Exchange Commission's Office of the Chief Accountant announced that it is now accepting applications for Professional Accounting Fellow (PAF) positions in the Office of the Chief Accountant. The PAF program, which began in 1972, is designed to provide participating fellows with outstanding opportunities for public service to investors, personal development, and career advancement. During their fellowship, the successful candidates will be involved in the study and development of rule proposals under the federal securities laws, liaison with accounting, auditing and other professional standard- setting bodies, and consult with registrants on reporting matters. The Office of the Chief Accountant will select up to four candidates. For the positions that are open, the Office of the Chief Accountant would like to select three candidates with significant experience in the application of US GAAP and/or International Financial Reporting Standards (areas of specialty may include, but are not limited to, accounting topics such as revenue recognition, compensation, business combinations, and financial instruments) and one candidate with significant experience in analyzing and implementing auditing, independence, or quality control standards. Interested applicants are to submit: a resume; Standard Form 171, "Personal Qualification Statement," or Form OF- 612, "Optional Application for Federal Employment," or any other written format that clearly identifies the title (Professional Accounting Fellow) and grade (SK16-14) of the job for which the applicant is seeking; and at least two letters of recommendation from non-relatives. Standard Form 171, Form OF-612, and "Applying for a Federal Job," which highlights the information to be included in the resume or other written submission, can be obtained from the Office of Administrative and Personnel Management, Securities and Exchange Commission, 100 F Street, N.E., Washington, D.C., 20549. Form OF-612 is also available on the Internet at http://www.opm.gov. Applicants are required to submit an eight to twelve page essay that they have prepared on their own on a subject directly related to a current accounting or auditing topic. While no restriction is placed on the essay topic, applicants should consider focusing their essay on a particular technical topic and supplementing their technical discussion with a consideration of one or more interrelated policy-level issues. Suggested accounting and auditing topics include the following. However, applicants are encouraged to consider selecting any other accounting or auditing topic in which they possess expertise. * Classification and measurement issues related to liabilities and equity; * Pensions and other postretirement benefits; * Lease accounting model; * Consolidation policy; * Revenue recognition model; * Derivative accounting model; * Reporting financial performance; * Auditor responsibility for detecting fraud; * Audit risk assessment process; * Auditing fair value measurements; * Section 404 of The Sarbanes-Oxley Act of 2002 Suggested policy-level considerations to be discussed in connection with the technical topic include: * International convergence (e.g., the “roadmap”); * Fair value as a measurement basis; * SEC Staff Report on Off-Balance Sheet Arrangements; * SEC Study on Adoption of a Principles-Based Accounting System; * Use of technology in financial reporting (XBRL); * Structured transactions; * Complexity in financial reporting; * Consideration of auditability in setting accounting standards; * Consideration of cost in setting accounting and auditing standards The application and essay should be submitted on or before December 16, 2005, to the Chief Accountant of the Securities and Exchange Commission, 100 F Street, N.E., Washington, D.C., 20549. In addition to the hard copy, applicants should also submit a CD that includes their essay and resume in electronic form. Inquiries about the program may be addressed to the attention of Mike Gaynor or Joe Ucuzoglu in the Office of the Chief Accountant at (202) 551-5929 and (202) 551-5301, respectively. The Commission's policy of affording equal employment opportunity to all interested candidates will be followed. ENFORCEMENT PROCEEDINGS IN THE MATTER OF ROBERT RADANO On October 12, the Commission entered an Order Instituting Public Administrative Proceedings Pursuant to Section 203(f) of the Investment Advisers Act of 1940 against Robert Radano. In the Order, the Division of Enforcement alleges that, on Sept. 22, 2005, a final judgment was entered against Radano, permanently enjoining him from future violations of Sections 203(f), 206(1) and 206(2) of the Investment Advisers Act in the civil action entitled SEC v. Steven M. Bolla, Washington Investment Network, Susan Bolla and Robert Radano, Civil Action Number 1:02CV01506, before the United States District Court for the District of Columbia. The violations occurred in 2000 and 2001, during which time Radano worked as an investment adviser with the firm Washington Investment Network. The Commission’s complaint alleges that Radano aided and abetted WIN’s violation of a Commission Order issued on June 20, 2000 barring Steven Bolla from associating with an investment adviser. The Complaint charges that, following the Commission’s June 2000 bar order against Bolla, Radano allowed Bolla to associate with WIN by managing the firm’s finances for nine months, acting as the investment adviser to WIN clients for ten months, and making business communications on behalf of WIN for three months. The Commission’s Complaint also alleges that Radano aided and abetted WIN’s violation of the antifraud provisions of the Advisers Act by failing to disclose Bolla’s disciplinary history to WIN’s clients on behalf of the firm. Following a bench trial, the Honorable Colleen Kollar-Kotelly held, among other things, that Radano committed securities fraud by failing to disclose to the firm’s clients that, in June 2000, the SEC had barred Bolla from associating with any investment adviser based on his role in an earlier securities fraud. Judge Kollar-Kotelly held that as a principal of WIN, Radano had a duty to inform the firm’s clients that the SEC had barred Bolla from acting as an investment adviser. Judge Kollar-Kotelly also ruled that Radano violated Section 203(f) of the Advisers Act by allowing Bolla to associate with WIN in violation of the SEC bar order. Judge Kollar-Kotelly found that, at the time they formed WIN in 1998, Radano and Bolla believed the SEC would likely bar Bolla from associating with any investment adviser. Judge Kollar- Kotelly found that WIN was established “as a front for Mr. Bolla to continue to operate with his wife as a mere nominee [owner] to officially mask his true interest and control.” Judge Kollar-Kotelly further found that after the SEC had barred Bolla, Radano took instructions from Bolla regarding client accounts, permitted Bolla to remain a point of contact for WIN clients and allowed Bolla to continue concealing his association with the firm by using his wife as a nominee. Judge Kollar-Kotelly held that Radano’s actions and omissions, individually and on behalf of WIN, permitted Bolla to continue associating with WIN in violation of his bar. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Radano an opportunity to dispute these allegations, and to determine what remedial sanctions, if any, are appropriate and in the public interest. The Commission directed that an administrative law judge shall issue an initial decision in this matter within 210 days from the date of service of the Order Instituting Proceedings. (Rel. IA- 2442; File No. 3-12084) IN THE MATTER OF MICHAEL EISEMANN On October 12, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanctions as to Michael Eisemann. The Order bars Eisemann from association with any broker or dealer. The Order finds that, on Sept. 20, 2005, a final judgment was entered by consent against Eisemann, which (a) permanently enjoined Eisemann from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Sections 10(b) and 15(a) of the Exchange Act, and Rule 10b-5 thereunder; (b) enjoined Eisemann from participating in any offering of penny stock; and (c) ordered him to disgorge ill-gotten gains of $76,200, plus pre-judgment interest thereon of $8,224.10, and pay a civil penalty of $40,000 in the civil action entitled SEC v. Herman’s World of Sports, Inc., 05 Civ. 438, in the United States District Court for the Eastern District of New York. Eisemann entered into the consent order without admitting or denying the allegations in the Commission’s complaint. The Commission’s complaint alleged that, from at least February 2001 to March 2003, Eisemann induced investors to buy unregistered shares of stock issued by Herman’s World of Sports, Inc. (Herman’s Sports), through a series of false or misleading statements, including that Herman’s Sports would be imminently conducting an initial public offering, with the assistance of investment banks, at prices well above the price offered in the Herman’s Sports private placement. The complaint also alleged that Eisemann distributed private placement memoranda to investors even though he knew, or was reckless in not knowing, that the memoranda contained material misstatements and omissions. Finally, the complaint alleged that Eisemann was not registered as, or affiliated with, a broker-dealer during the time he sold shares of Herman’s Sports. The Order bars Eisemann from association with any broker or dealer. Eisemann consented to the issuance of the Order without admitting or denying any of the findings therein, except as to the Commission’s jurisdiction over him and the entry of the final judgment. (Rel. 34- 52594; File No. 3-12082) IN THE MATTER OF LOUIS MONTAINO On October 12, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanctions as to Louis Montaino. The Order bars Montaino from association with any broker or dealer. The Order finds that, on Sept. 20, 2005, a final judgment was entered by consent against Montaino, which: (a) permanently enjoined Montaino from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Sections 10(b) and 15(a) of the Exchange Act, and Rule 10b-5 thereunder; (b) enjoined Montaino from participating in any offering of penny stock; and (c) ordered Montaino to disgorge $66,177.12, representing $62,500 in ill-gotten gains derived from his fraudulent conduct plus pre-judgment interest of $3,677.12, and pay a civil penalty in the amount of $37,500 in the civil action entitled SEC v. Herman’s World of Sports, Inc., 05 Civ. 438, in the United States District Court for the Eastern District of New York. Montaino entered into the consent order without admitting or denying the allegations in the Commission’s complaint. The Commission’s complaint alleged that, from at least February 2001 to March 2003, Montaino induced investors to buy unregistered shares of stock issued by Herman’s World of Sports, Inc. (Herman’s Sports), through a series of false or misleading statements, including that Herman’s Sports would be imminently conducting an initial public offering, with the assistance of investment banks, at prices well above the price offered in the Herman’s Sports private placement. The complaint also alleged that Montaino was aware that private placement memoranda were distributed to investors even though he knew, or was reckless in not knowing, that the memoranda contained material misstatements and omissions. Finally, the complaint alleged that Montaino was not registered as, or affiliated with, a broker-dealer for a period of time when he sold shares of Herman’s Sports. The Order bars Montaino from association with any broker or dealer. Montaino consented to the issuance of the Order without admitting or denying any of the findings therein, except as to the Commission’s jurisdiction over him and the entry of the final judgment. (Rel. 34- 52595; File No. 3-12083) IN THE MATTER OF THOMAS HAUKE On October 13, the Commission issued of an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission’s Rules of Practice, Making Findings and Imposing Remedial Sanctions (Order) against Thomas Hauke based on the entry of the injunction in SEC v. Ramoil Management Ltd., et al., Civil Action No. 1:01CV09057. The Order finds that in 1998 and 1999, Hauke, a certified public accountant and partner in Van Buren & Hauke LLC, a New York City-based accounting firm, provided accounting and auditing services for Ramoil Management Ltd., a publicly-traded company. In a related civil injunctive action, the Commission alleged that, among other things, Hauke prepared a fraudulent audit report for inclusion in Ramoil’s 1999 Form 10-K. Neither Hauke nor anyone else had audited Ramoil’s financial statements. The fraudulent audit report Hauke prepared was authored by another person who had not reviewed or audited Ramoil’s financial statements. The Commission’s civil complaint alleged that Hauke attached the other accountant’s name to the audit report he prepared to mislead Ramoil, its investors and the Commission into believing that the financial statements had been audited. On Sept. 20, 2005, the Hon. Deborah A. Batts of the United States District Court for the Southern District of New York entered an order permanently enjoining Hauke, by consent, from future violations of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, and from aiding and abetting future violations of Section 15(d) of the Exchange Act and Rule 15d-1 thereunder pursuant to Section 20(e) of the Exchange Act. Judge Batts also ordered Hauke to pay $50,000 in disgorgement of ill-gotten gains from his accounting fees, $16,448.22 in prejudgment interest, and an $85,000 civil monetary penalty. Based on the above, the Order suspends Hauke from appearing or practicing before the Commission as an accountant. Hauke consented to the issuance of the Order without admitting or denying any of the findings in the Order. (Rels. 34-52597; AAER-2335; File No. 3-12085) IN THE MATTER OF TRANSMEDIA On October 13, an Administrative Law Judge revoked the registration of each class of securities of Transmedia Asia Pacific, Inc., pursuant to Section 12(j) of the Securities Exchange Act of 1934. The Administrative Law Judge ruled that Transmedia was in default based on its failure to answer the Order Instituting Proceedings (OIP), to reply to a dispositive motion filed by the Division of Enforcement, and to appear at a prehearing conference. She found the following allegations in the OIP, issued September 7, 2005, to be true. Transmedia is located in London, England, and is a Delaware corporation with void status with the Delaware Secretary of State. Transmedia had securities registered with the Commission and has failed to file periodic reports since the last quarter of 2000. (Rel. 34-52599; File No. 3-12032) FORMER HEDGE FUND MANAGER EDWARD THOMAS JUNG SENTENCED TO 109 MONTHS IN PRISON The United States Securities and Exchange Commission announced that on Sept. 12, 2005, the Honorable Milton I. Shadur, Senior United States District Judge for the Northern District of Illinois, entered an order that sentenced Edward Thomas Jung of Chicago, Ill., to 109 months in prison and ordered him to pay $21 million in restitution for defrauding investors in a hedge fund. According to the indictment against him, from 1994 to 1998, Jung was the sole manager of a hedge fund known as the Strategic Income Fund, L.L.C., and also controlling general partner of ETJ Partners, Ltd., a broker-dealer through which Jung traded stock options on the Chicago Board Options Exchange. The indictment alleged that Jung falsely represented his trading performance to prospective investors in the hedge fund and that, after investing, Jung misappropriated the investors’ assets to collateralize his own securities trading unrelated to the fund and to pay for ETJ Partners’ expenses. The indictment charged that Jung’s fraudulent activities caused 55 investors to lose more than $21 million. In June of 2001, the Securities and Exchange Commission filed a civil complaint against Jung and ETJ Partners in connection with the scheme described above, charging Jung and ETJ Partners with violating the antifraud provisions of the federal securities laws. On March 14, 2002, the United States District Court for the Northern District of Illinois entered a final judgment order against Jung and ETJ Partners, pursuant to their consent, which enjoined Jung and ETJ Partners from further violations of the antifraud provisions of the federal securities laws. On March 28, 2002, the Commission entered an order in an administrative proceeding filed against Jung and ETJ Partners which barred Jung from association with any broker or dealer or investment adviser and which revoked ETJ Partners registration with the Commission as a broker- dealer. [U.S. v. Edward Thomas Jung, U.S.D.C., Northern District of Illinois, Eastern Division, Criminal Action No. 03-CR-172] (LR-19423) SEC CHARGES CONNECTICUT HEDGE FUND MANAGER IN SECURITIES FRAUD SCHEMES On October 12, the Securities and Exchange Commission filed civil fraud charges in the United States District Court for the District of Connecticut against Durus Capital Management, LLC (Durus), and Durus Capital Management (N.A.), LLC (Durus N.A.); Scott R. Sacane, the founder and managing member or director of Durus and Durus N.A.; and J. Douglas Schmidt, the chief operating officer and chief compliance officer of Durus. The Commission’s complaint charges the defendants for their involvement during 2002 and 2003 in fraudulent schemes concerning the purchase and sale of the common stock of two biotechnology companies: Esperion Therapeutics, Inc. and Aksys Ltd. Once the defendants’ schemes were exposed in July 2003, the complaint alleges that: Aksys’ closing stock price fell 43%, from $15.01 to $8.49, which resulted in lost market capitalization value of approximately $193,753,595; and, Esperion’s closing stock price fell 23.5%, from $19.88 to $15.20, which resulted in lost market capitalization value of approximately $137,601,201. The Commission is seeking injunctive relief, disgorgement of ill-gotten gains plus prejudgment interest, and civil penalties. The United States Attorney's Office for the District of Connecticut also brought related criminal charges in connection with the scheme. Among other things, the Commission's complaint alleges that the defendants manipulated the price of both Esperion and Aksys stock by making regular and substantial purchases of both stocks through the hedge funds that they managed and concealing these purchases by failing to file various forms and schedules with the Commission as required by the federal securities laws and making false filings with the Commission. The complaint further alleges that Sacane and Durus later sold stock of both companies without disclosing their ownership position as required by the federal securities laws, and that Sacane made misrepresentations to officers of Aksys, Esperion, and his former employer about his stock purchases. The Commission alleges in its complaint that: Sacane and Durus violated Section 17(a) of the Securities Act of 1933; Sacane, Durus, and Durus N.A. violated Sections 10(b), 13(d), 13(f), 13(g), 16(a), and 16(c) of the Securities Exchange Act of 1934 and Rules 10b-5, 13d-1, 13d-2, 13f- 1, and 16a-3 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act. The complaint further alleges that Schmidt violated Sections 13(d) and 13(f) of the Exchange Act and Rules 13d-1, 13d-2, and 13f-1 thereunder, and that he aided and abetted Durus', Durus N.A.’s and Sacane's violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Advisers Act. [SEC v. Scott R. Sacane, et al., Civil Action No. 3:05cv1575-SRU, USDC, D. Conn.] (LR-19424) SEC OBTAINS EMERGENCY RELIEF AGAINST GREGORY APPLEGATE The Commission announced that on Oct. 7, 2005, Judge Manos of the United States District Court for the Northern District of Ohio entered a Temporary Restraining Order freezing the assets of Gregory Applegate of Ashland, Ohio. Earlier on the same day, the Commission filed a complaint and motion seeking an asset freeze and other emergency relief. The Commission’s complaint alleged that from 2001 through August 2005, Applegate solicited at least 140 investors to invest at least $5.8 million in a supposed “hedge fund” for “tax-exempt” securities. The complaint alleged that Applegate orally guaranteed an annual rate of return to these investors (ranging from 7% to 8%) and promised to make up any losses out of his own pocket. The complaint alleged that, in reality, Applegate misappropriated investor funds by funneling money to fund an unrelated personal business -- a coffee shop that he operated. In addition, the complaint alleged that, he used investor funds to pay personal expenses and he used new investor funds to pay back earlier investors and that he invested in equity securities that were not tax exempt. The complaint further alleged that to perpetrate his scheme, he provided investors with false monthly “client statements,” containing securities holdings and returns that did not exist. The Commission’s complaint alleged that Applegate’s conduct violated the antifraud provisions of the federal securities laws. In addition to an injunction and asset freeze, the Commission’s complaint also seeks the disgorgement of any investor funds Applegate may have misappropriated as well the imposition of financial penalties. The Commission would like to thank for their assistance the Office of the United States Attorney for the Northern District of Ohio, the Mansfield Ohio office of the Federal Bureau of Investigation as well as the Ashland Police Department. [SEC v. Gregory Applegate, Civil Action No. 1:05 CV 2363, N.D. Ohio, Manos, J.] (LR-19425) SEC OBTAINS PERMANENT INJUNCTION AGAINST CHARLES L. HARRIS On October 12, a federal district court in Chicago entered an agreed order permanently enjoining Charles L. Harris, of Winnetka, Ill., from violations of Section 17(a) of the Securities Act of 1933, and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and ordering Harris to pay disgorgement of ill-gotten gains, prejudgment interest thereon, and a civil penalty in an amount to be determined by the Court upon further motion by the Commission. On Oct. 6, 2005, Harris was sentenced to 168 months in prison and was ordered to pay restitution of $13,861,849 in U.S. v. Harris, Criminal Case No. 04 CR 0771, based on the same conduct described below. The SEC complaint alleged that Harris fraudulently raised at least $10 million from at least 30 investors for Tradewinds International II, LP (Tradewinds II), a private investment “hedge fund,” since July 2001 through false and misleading statements regarding Tradewinds II’s rates of return, net asset value, and the use of investor funds. The complaint further alleged that, in July 2004, Harris sent certain investors e-mails and a DVD in which he confessed that he had falsely reported a 12% annual profit to investors in Tradewinds II for 2003, when in reality, Tradewinds II lost a significant amount of money. The complaint also alleged that, while Harris told investors in 2003 that Tradewinds II’s net asset value was between $18 and $23 million, trading account statements reflected a total value of at most $1.1 million during 2003, and approximately $30,000 at the end of the year. The complaint also alleged that, in 2003 and 2004, at least $2.4 million of investor funds were never transferred to the trading accounts, but were used instead for Harris’s personal and business expenses and to repay investors at artificially inflated rates. [SEC v. Charles L. Harris, Tradewinds International, L.L.C. and Tradewinds International II, L.P., Civil Action No. 04 C 5725, N.D. Ill., filed September 1, 2004] (LR- 19426) COMMISSION SUES NEW YORK HEDGE FUND MANAGER FOR FRAUD On Sept. 28, 2005, the Commission filed securities fraud charges in the United States District Court for the Southern District of New York against Joseph W. Daniel, former managing partner of the Critical Infrastructure Fund (the Fund), a hedge fund based in New York that invested primarily in telecommunications and internet companies. The Fund had 50 investors who invested a total of approximately $7 million. The Commission’s complaint alleges that Daniel was managing partner for the Fund from March 1999 to February 2002, and during that time was responsible for valuing private placement investments held in the Fund’s portfolio. The complaint further alleges that Daniel wrote up the value of the Fund’s private placement investments by over 20%. Starting in at least December 2000, however, Daniel improperly failed to write down the value of the private placement investments when those companies encountered financial difficulties, even when some declared bankruptcy. As a result, Daniel made misrepresentations to investors about the value of their investments in the Fund and the Fund’s performance, allowed certain investors to redeem their shares at inflated values to the detriment of the remaining investors, and inflated the management fees paid by investors. These events caused significant losses for investors. In addition, the complaint alleges that when new investors invested in the Fund in December 2001 and January 2002, Daniel made misrepresentations about the Fund’s assets, performance, and the percentage of assets the Fund invested in private placements. Daniel consented, without admitting or denying the allegations in the complaint, to the entry of a Final Judgment which enjoins him from future violations of Sections 17(a)(1), (2) and (3) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and Sections 206(1) and (2) of the Investment Advisers Act of 1940. The Judgment was entered on Oct. 7, 2005, and also orders Daniel to disgorge $97,152.60, but waives payment of disgorgement and seeks no penalty based on the sworn representations in his Statement of Financial Condition and other documents and information submitted to the Commission. [SEC V. Joseph W. Daniel, Civil Action No. 05 cv 8338, USDC, SDNY, September 28, 2005] (LR-19427) INVESTMENT COMPANY ACT RELEASES APPLIED MATERIALS, INC. An order has been issued under Section 3(b)(2) of the Investment Company Act on an application filed by Applied Materials, Inc. declaring that it is primarily engaged in a business other than that of investing, reinvesting, owning, holding or trading in securities. (Rel. IC-27114 – October 12) PETER KIEWIT SONS’, INC. AND KIEWIT INVESTMENT FUND LLLP An order has been issued on an application filed by Peter Kiewit Sons’, Inc. and Kiewit Investment Fund LLLP (the Fund) under Section 6(b) of the Investment Company Act for an exemption from Section 15(a) of the Act and the rules and regulations thereunder. The order permits the board of directors of the Fund, an employees’ securities company as defined in Section 2(a)(13) of the Act, to enter into and materially amend investment advisory contracts without the approval of holders of the Fund’s outstanding voting securities. ( Rel. IC- 27115 – October 12) ING PARTNERS, INC., ET AL. A notice has been issued giving interested persons until Nov. 7, 2005, to request a hearing on an application filed by ING Partners, Inc., et al. for an order to permit certain registered open-end investment companies to acquire shares of other registered open-end investment companies and unit investment trusts that are with in or outside the same group of investment companies as well as a guaranteed rate investment contract issued by an affiliated insurance company. (Rel. IC- 27116 – October 12) HOLDING COMPANY ACT RELEASES AGL RESOURCES INC., ET AL. A notice has been issued giving interested persons until Nov. 7, 2005, to request a hearing on a proposal by AGL Resources Inc., a registered holding company, its utility subsidiaries and certain nonutility subsidiaries to add three additional nonutility subsidiaries to a nonutility money pool. (Rel. 35-28045) SELF REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission notices and granted accelerated approval of a proposed rule change (SR-Amex-2005-083) submitted under Rule 19b-4 of the Securities Exchange Act of 1934 by the American Stock Exchange to establish certain fees with respect to transactions executed through the Intermarket Trading System. Publication of the notice is expected in the Federal Register during the week of October 17. (Rel. 34-52593) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-Amex-2004-76), including Amendment Nos. 1 and 2 thereto, submitted by the American Stock Exchange pursuant to Rule 19b-4 under the Securities Exchange act of 1934 relating to contingency trading procedures. Publication of the notice is expected in the Federal Register during the week of October 17. (Rel. 34-52592) 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 HOOKER FURNITURE CORP, 440 E COMMONWEALTH BLVD, MARTINSVILLE, VA, 24112, 5406322133 - 0 ($12,108,750.00) Equity, (File 333-128942 - Oct. 12) (BR. 06B) S-3 TEGAL CORP /DE/, 2201 SOUTH MCDOWELL BLVD, PETALUMA, CA, 94954, 7077635600 - 36,810,000 ($21,717,900.00) Other, (File 333-128943 - Oct. 12) (BR. 10C) S-3 Liberty Global, Inc., 12300 LIBERTY BOULEVARD, ENGLEWOOD, CO, 80112, 720 875 5800 - 0 ($2,000,000,000.00) Other, (File 333-128945 - Oct. 12) (BR. 11) SB-2 INKSURE TECHNOLOGIES INC., 1770 N.W. 64TH STREET, FORT LAUDERDALE, FL, 433309, (954) 772-8507 - 5,450,000 ($18,693,500.00) Other, (File 333-128946 - Oct. 12) (BR. 06B) S-3 SYNNEX CORP, 3797 SPINNAKER COURT, FREMONT, CA, 94538, 5106563333 - 6,900,000 ($115,575,000.00) Equity, (File 333-128947 - Oct. 12) (BR. 03C) S-8 AFP IMAGING CORP, 250 CLEARBROOK RD, ELMSFORD, NY, 10523, 9145926100 - 500,000 ($1,040,000.00) Equity, (File 333-128952 - Oct. 12) (BR. 10A) S-8 TEGAL CORP /DE/, 2201 SOUTH MCDOWELL BLVD, PETALUMA, CA, 94954, 7077635600 - 13,400,000 ($7,906,000.00) Other, (File 333-128953 - Oct. 12) (BR. 10C) S-3 AMDL INC, 2492 WALNUT AVENUE, STE 100, TUSTIN, CA, 92780, 7145054460 - 0 ($2,256,831.00) Equity, (File 333-128954 - Oct. 12) (BR. 10A) S-8 FREMONT GENERAL CORP, 2425 OLYMPIC BOULEVARD, 3RD FLOOR, SANTA MONICA, CA, 90404, 3103155500 - 949,821 ($19,556,814.39) Equity, (File 333-128955 - Oct. 12) (BR. 07C) SB-2 VIEW SYSTEMS INC, 1100 WILSO DR, 1100 WILSO DR, BALTIMORE, MD, 21223, 4106463000 - 3,770,000 ($972,660.00) Equity, (File 333-128956 - Oct. 12) (BR. 11A) S-8 AIR METHODS CORP, 3037927400 - 1,000,000 ($11,490,000.00) Equity, (File 333-128957 - Oct. 12) (BR. 05A) S-3D MID PENN BANCORP INC, 349 UNION ST, MILLERSBURG, PA, 17061, 7176922133 - 0 ($2,575,000.00) Equity, (File 333-128958 - Oct. 12) (BR. 07B) S-8 WEIDER NUTRITION INTERNATIONAL INC, 2002 SOUTH 5070 WEST, SALT LAKE CITY, UT, 84104-4726, 8019755000 - 2,750,000 ($15,181,300.00) Equity, (File 333-128959 - Oct. 12) (BR. 02A) S-3 GameStop Corp., 625 WESTPORT PARKWAY, GRAPEVINE, TX, 76051, 817-424-2000 - 0 ($284,326,481.00) Equity, (File 333-128960 - Oct. 12) (BR. 02) S-8 Republic Companies Group, Inc., 5525 LBJ FREEWAY, DALLAS, TX, 75240-6241, 972-788-6001 - 0 ($19,671,315.50) Equity, (File 333-128961 - Oct. 12) (BR. 01) S-11 NORTHSTAR REALTY, 0 ($85,560,000.00) Equity, (File 333-128962 - Oct. 12) (BR. 08B) S-4 STATION CASINOS INC, 2411 W SAHARA AVE, LAS VEGAS, NV, 89102, 7023672411 - 0 ($150,000,000.00) Non-Convertible Debt, (File 333-128963 - Oct. 12) (BR. 05C) N-2 HIGHLAND FLOATING RATE ADVANTAGE FUND, TWO GALLERIA TOWER, 13455 NOEL ROAD, SUITE 1300, DALLAS, TX, 75240, 9726284100 - 52,500,000 ($643,650,000.00) Other, (File 333-128964 - Oct. 12) (BR. 16) N-2 HIGHLAND FLOATING RATE FUND, TWO GALLERIA TOWER, 13455 NOEL ROAD,SUITE 1300, DALLAS, TX, 75240, 9726284100 - 12,500,000 ($123,625,000.00) Other, (File 333-128965 - Oct. 12) (BR. 16) S-4 PLATINUM UNDERWRITERS HOLDINGS LTD, 2 CHURCH STREET, BERMUDA, D0, HM 11, 4412951422 - 0 ($137,500,000.00) Non-Convertible Debt, (File 333-128967 - Oct. 12) (BR. 01B) S-4 PACIFIC CONTINENTAL CORP, 111 WEST 7TH ST, EUGENE, OR, 97401, 5416868685 - 0 ($3,438,084.00) Equity, (File 333-128968 - Oct. 12) (BR. 07B) 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 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 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 ABIGAIL ADAMS NATIONAL BANCORP INC DE 2.01,9.01 07/29/05 AMEND ACADIA REALTY TRUST MD 4.01,9.01 10/06/05 ACCEPTANCE INSURANCE COMPANIES INC DE 8.01,9.01 10/10/05 ACCURIDE CORP DE 8.01,9.01 10/05/05 ACTIVANT SOLUTIONS INC /DE/ DE 1.01,8.01,9.01 10/06/05 AdAl Group Inc. DE 8.01,9.01 10/06/05 ALCOA INC PA 2.02,9.01 10/10/05 ALEXANDER & BALDWIN INC HI 8.01,9.01 09/30/05 ALKERMES INC PA 7.01 10/06/05 ALLEGHENY TECHNOLOGIES INC DE 2.02,9.01 10/12/05 ALLIANCE BANKSHARES CORP 1.01,9.01 10/06/05 ALLIANCE CAPITAL MANAGEMENT HOLDING L DE 7.01,9.01 10/11/05 ALLIANCE CAPITAL MANAGEMENT L P DE 7.01,9.01 10/11/05 ALLSTATE LIFE GLOBAL FUNDING DE 8.01 08/26/05 ALLSTATE LIFE GLOBAL FUNDING DE 8.01 09/01/05 AMEND ALNYLAM PHARMACEUTICALS, INC. 1.01,3.02,9.01 10/12/05 Alternative Loan Trust 2005-34CB 8.01,9.01 07/28/05 AMEND ALTRUST FINANCIAL SERVICES INC 5.02 10/07/05 AMB PROPERTY CORP MD 2.02,8.01,9.01 10/11/05 AMEGY BANCORPORATION, INC. TX 8.01,9.01 10/11/05 AMERICAN BILTRITE INC DE 8.01 10/12/05 AMERICAN HEALTHWAYS INC DE 1.01,9.01 10/07/05 American Media Systems Co. NV 1.01,8.01 10/12/05 AMERIRESOURCE TECHNOLOGIES INC DE 2.01,9.01 10/12/05 AMSURG CORP TN 7.01,9.01 10/11/05 ANDEAN DEVELOPMENT CORP FL 1.01,2.01,3.02,5.01,5.02,9.01 09/29/05 AMEND APOLLO GROUP INC AZ 2.02,9.01 10/12/05 APOLLO INVESTMENT CORP MD 8.01 10/12/05 APPLIED DNA SCIENCES INC NV 5.02,8.01 10/05/05 APPLIED INDUSTRIAL TECHNOLOGIES INC OH 2.02,5.02,9.01 10/12/05 ARBOR REALTY TRUST INC MD 5.02,9.01 10/12/05 ARCH CAPITAL GROUP LTD. 7.01,9.01 10/10/05 ARCH COAL INC DE 1.01,9.01 10/11/05 Argent Securities Inc., Asset-Backed 2.01,9.01 09/26/05 ARGON ST, Inc. DE 8.01 10/12/05 ARI NETWORK SERVICES INC /WI WI 2.02,9.01 10/12/05 ASSET BACKED SECURITIES CORP DE 8.01,9.01 10/12/05 ASSURED GUARANTY LTD 7.01 10/12/05 ATLAS AIR WORLDWIDE HOLDINGS INC DE 7.01,9.01 10/12/05 ATS MEDICAL INC MN 1.01,2.03,3.02,9.01 10/06/05 AUDIOVOX CORP DE 2.02 10/12/05 AULT INC MN 5.02,9.01 10/10/05 AURA SYSTEMS INC DE 7.01,9.01 10/11/05 AUTHENTIDATE HOLDING CORP DE 8.01,9.01 10/11/05 Banc of America Alternative Loan Trus DE 8.01,9.01 09/28/05 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 10/11/05 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE 8.01,9.01 10/11/05 BEHRINGER HARVARD REIT I INC MD 2.01,9.01 10/12/05 BEHRINGER HARVARD REIT I INC MD 9.01 10/12/05 AMEND BEHRINGER HARVARD SHORT TERM OPPORTUN TX 2.01,2.03,9.01 10/02/05 BELDEN & BLAKE CORP /OH/ OH 7.01,9.01 10/12/05 BELL MICROPRODUCTS INC CA 2.02,9.01 10/12/05 BIRCH FINANCIAL INC 1.01,5.01 10/10/05 BLACK WARRIOR WIRELINE CORP DE 1.01,3.02,8.01,9.01 10/06/05 BLACKBOARD INC DE 1.01,2.02,7.01,9.01 10/12/05 BLUE COAT SYSTEMS INC DE 8.01 10/10/05 BLUE VALLEY BAN CORP KS 2.02,7.01,9.01 10/12/05 BRAND INTERMEDIATE HOLDINGS INC DE 2.01,9.01 07/29/05 AMEND BRIGHAM EXPLORATION CO DE 1.01 10/10/05 BRINX RESOURCES LTD 1.01,9.01 10/12/05 BUCKLE INC NE 8.01,9.01 10/12/05 Capital One Auto Finance Trust 2005-A DE 8.01,9.01 10/12/05 Capital One Auto Finance Trust 2005-B DE 8.01,9.01 10/12/05 Capital One Auto Receivables LLC DE 8.01,9.01 10/12/05 CAPITAL ONE MASTER TRUST NY 8.01,9.01 10/11/05 CAPITAL ONE MULTI ASSET EXECUTION TRU DE 8.01,9.01 10/11/05 Capital One Prime Auto Receivables Tr DE 8.01,9.01 10/12/05 CAPITAL SENIOR LIVING CORP DE 7.01,9.01 10/12/05 CENTEX CORP NV 2.03,5.03,9.01 10/07/05 CENTRAL VERMONT PUBLIC SERVICE CORP VT 1.01 10/12/05 CENTURY BANCORP INC MA 2.02,9.01 10/11/05 CERTEGY INC GA 2.02,8.01,9.01 10/12/05 CEVA INC DE 4.01,9.01 09/23/05 AMEND Chase Mortgage Finance Trust Series 2 DE 8.01,9.01 09/26/05 AMEND CHEC FUNDING LLC DE 8.01,9.01 10/12/05 CHEC FUNDING LLC DE 8.01,9.01 10/12/05 CHEESECAKE FACTORY INCORPORATED DE 8.01,9.01 10/11/05 CHEESECAKE FACTORY INCORPORATED DE 8.01,9.01 10/11/05 CHINA FINANCE, INC. UT 1.01,8.01 10/05/05 Cirracor Inc NV 5.02,9.01 09/30/05 CITADEL SECURITY SOFTWARE INC DE 1.01,1.02,2.03,9.01 10/10/05 COLLEGE LOAN CORP TRUST 2005-2 DE 8.01,9.01 10/12/05 COMMERCIAL CAPITAL BANCORP INC NV 8.01,9.01 10/12/05 COMMUNITY BANCORP /VT VT 2.02,9.01 10/12/05 COMPUDYNE CORP NV 4.01,9.01 10/07/05 COMPUTER SOFTWARE INNOVATIONS INC DE 1.01,9.01 10/06/05 COMPUTER SOFTWARE INNOVATIONS INC DE 9.01 02/10/05 AMEND COMVERSE TECHNOLOGY INC/NY/ NY 1.01,7.01,9.01 10/06/05 CONGOLEUM CORP DE 2.02,8.01,9.01 10/12/05 CREDIT & ASSET REP VEHICLE CORP ALLST DE 8.01,9.01 10/01/05 CROWLEY MARITIME CORP DE 1.01 10/12/05 CRYO CELL INTERNATIONAL INC DE 1.01,7.01,9.01 10/12/05 CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 10/07/05 CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 09/27/05 CWHEQ Revolving Home Equity Loan Asse 8.01,9.01 09/29/05 DARK DYNAMITE, INC NV 2.01 10/03/05 DATARAM CORP NJ 4.01,9.01 10/06/05 DATARAM CORP NJ 4.01,9.01 10/06/05 AMEND DDI CORP CA 3.01 10/07/05 DEAN FOODS CO/ DE 1.01,5.02 10/07/05 DELTA AIR LINES INC /DE/ DE 1.01,2.03 10/07/05 Dermisonics, Inc 1.01,3.02,9.01 10/05/05 DEX MEDIA INC DE 8.01,9.01 10/12/05 DISCOVER CARD MASTER TRUST I DE 8.01,9.01 10/11/05 DISCOVER CARD MASTER TRUST I DE 8.01,9.01 10/11/05 DISCOVERY LABORATORIES INC /DE/ DE 8.01,9.01 10/11/05 DOVER CORP DE 1.01 10/05/05 DOVER MOTORSPORTS INC DE 1.01,7.01,9.01 10/06/05 DRESS BARN INC CT 2.02,9.01 10/11/05 DTOMI INC NV 2.01,5.01,5.02,9.01 10/04/05 DYCOM INDUSTRIES INC FL 8.01,9.01 10/11/05 DYCOM INDUSTRIES INC FL 8.01,9.01 10/12/05 DYNAVAX TECHNOLOGIES CORP DE 1.01,8.01,9.01 10/10/05 Eagle Bulk Shipping Inc. 7.01 10/05/05 EATON CORP OH 1.01 10/06/05 ECHOSTAR COMMUNICATIONS CORP NV 1.01,9.01 10/06/05 EL PASO PRODUCTION HOLDING CO DE 8.01 03/31/05 ELECTRIC AQUAGENICS UNLIMITED INC DE 1.01,3.02,9.01 09/16/05 AMEND ELECTRONIC SYSTEMS TECHNOLOGY INC WA 8.01,9.01 10/06/05 EMPIRE RESORTS INC DE 5.02 10/12/05 ENDURANCE SPECIALTY HOLDINGS LTD 1.01,9.01 10/11/05 ENTEGRIS INC MN 2.02,9.01 10/12/05 ENTEGRIS INC MN 2.02,9.01 10/12/05 AMEND ENTRAVISION COMMUNICATIONS CORP DE 1.01,5.02,8.01,9.01 10/06/05 ENVIRONMENTAL POWER CORP DE 8.01,9.01 10/07/05 EPIXTAR CORP FL 1.03,8.01,9.01 10/06/05 ERF Wireless, Inc. NV 1.01,2.01,9.01 08/08/05 AMEND EVEREST RE GROUP LTD D0 7.01,9.01 10/06/05 FAR EAST ENERGY CORP 1.01,3.02 10/06/05 FARMER BROTHERS CO CA 1.01,9.01 10/07/05 FASTENAL CO MN 2.02,9.01 10/12/05 FBR Securitization, Inc. 8.01,9.01 09/28/05 FINOVA GROUP INC DE 8.01 10/12/05 FIRST COMMUNITY FINANCIAL CORP PA 1.01,5.02,7.01,9.01 10/11/05 FIRST FINANCIAL HOLDINGS INC /DE/ DE 7.01,9.01 10/12/05 FIRST HARTFORD CORP ME 8.01 10/12/05 FIRST SECURITY GROUP INC/TN TN 5.02 10/05/05 FLOTEK INDUSTRIES INC/CN/ DE 2.01,9.01 02/14/05 AMEND FNB BANCORP/CA/ 8.01,9.01 10/12/05 FOG CUTTER CAPITAL GROUP INC MD 5.02,9.01 10/12/05 FORTUNE BRANDS INC DE 2.01,9.01 07/27/05 AMEND FREDERICK COUNTY BANCORP INC MD 2.02,7.01,9.01 10/12/05 FREEDOM FINANCIAL GROUP INC DE 1.01 10/10/05 GameStop Corp. DE 1.01,1.02,2.01,2.03,5.02,5.03,7.01,9.0110/12/05 GEMSTAR TV GUIDE INTERNATIONAL INC DE 5.02,9.01 10/05/05 GENAERA CORP DE 8.01,9.01 10/11/05 GENEMAX CORP NV 1.02,5.02,9.01 10/12/05 GLADSTONE CAPITAL CORP MD 5.05,9.01 10/11/05 GLADSTONE COMMERCIAL CORP MD 5.05,9.01 10/11/05 GLADSTONE INVESTMENT CORPORATION\DE DE 5.05,9.01 10/11/05 GLOBAL EPOINT INC NV 1.01,9.01 06/03/05 AMEND GOLDEN SPIRIT GAMING LTD. DE 2.01,9.01 10/12/05 GOODYS FAMILY CLOTHING INC /TN TN 8.01,9.01 10/12/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 10/07/05 GTX INC /DE/ DE 8.01,9.01 10/11/05 HAMPTON ROADS BANKSHARES INC VA 2.02,7.01,9.01 10/12/05 HARDINGE INC NY 1.01,5.02,9.01 10/07/05 HARLEY DAVIDSON INC WI 2.02,9.01 10/11/05 HARRIS INTERACTIVE INC DE 1.01,9.01 10/05/05 HEARUSA INC DE 2.02 10/06/05 HEPALIFE TECHNOLOGIES INC FL 7.01,9.01 10/05/05 HERCULES INC DE 5.02 10/11/05 HERSHA HOSPITALITY TRUST MD 2.01,7.01,9.01 08/09/05 AMEND HILLENBRAND INDUSTRIES INC IN 8.01 10/10/05 HOME SOLUTIONS OF AMERICA INC DE 3.02 10/05/05 HOOPER HOLMES INC NY 8.01,9.01 10/07/05 HOST MARRIOTT CORP/ MD 2.02,9.01 10/12/05 HOST MARRIOTT L P DE 2.02,9.01 10/12/05 IA GLOBAL INC DE 1.01,9.01 10/12/05 IA GLOBAL INC DE 2.03,9.01 09/30/05 AMEND ICON CASH FLOW PARTNERS L P SEVEN DE 8.01 10/05/05 IMAGING DIAGNOSTIC SYSTEMS INC /FL/ FL 2.02,7.01,9.01 10/12/05 INDYMAC MBS INC 8.01,9.01 10/11/05 IndyMac MBS, Inc. Residential Asset S 8.01,9.01 05/27/05 IndyMac MBS, Inc. Residential Asset S 8.01,9.01 05/01/05 IndyMac Residential Asset Securitizat 8.01,9.01 06/29/05 INNOVEX INC MN 2.02,9.01 10/11/05 INTEGRATED ENVIRONMENTAL TECHNOLOGIES DE 8.01,9.01 10/07/05 ISLAND PACIFIC INC DE 1.02,5.02,9.01 10/07/05 ISLE OF CAPRI CASINOS INC DE 8.01,9.01 10/11/05 ITEX CORP NV 2.01,9.01 07/29/05 AMEND IVAX CORP FL 8.01,9.01 10/11/05 iVOW, Inc. DE 1.01,3.02,5.03,9.01 10/07/05 JACKSONVILLE BANCORP INC IL 2.02,9.01 10/12/05 JAGGED PEAK, INC. NV 5.02,9.01 10/12/05 JANE BUTEL CORP 3.02,9.01 10/11/05 JETBLUE AIRWAYS CORP DE 4.02,8.01,9.01 10/10/05 JOHNSON CONTROLS INC WI 2.02,9.01 10/11/05 JOHNSTOWN CONSOLIDATED INCOME PARTNER CA 2.01,9.01 10/06/05 Juniper Partners Acquisition Corp. DE 8.01 10/12/05 JUPITERMEDIA CORP DE 1.01,2.03,9.01 10/05/05 KFX INC DE 1.01,3.02 10/05/05 AMEND KINETIC CONCEPTS INC /TX/ TX 1.01,9.01 10/03/05 KMG CHEMICALS INC TX 2.02 10/11/05 KOMAG INC /DE/ DE 2.02,9.01 10/12/05 LAKE AREA CORN PROCESSORS LLC 1.01 09/30/05 LAKELAND INDUSTRIES INC DE 2.01 10/12/05 LAM RESEARCH CORP DE 2.02,9.01 10/12/05 LASALLE HOTEL PROPERTIES MD 7.01 10/12/05 LASALLE HOTEL PROPERTIES MD 1.01,9.01 10/07/05 LECG CORP DE 1.01,8.01,9.01 10/07/05 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 10/01/05 LEHMAN ABS CORP MOTOROLA DEBENTURE BA DE 8.01,9.01 10/01/05 LESCO INC/OH OH 3.01,9.01 10/06/05 LEVITT CORP FL 2.03 10/06/05 LIFECORE BIOMEDICAL INC MN 2.02,9.01 10/12/05 LOEWS CORP DE 7.01,9.01 10/12/05 LONG BEACH ACCEPTANCE CORP 8.01,9.01 10/11/05 M&T BANK CORP NY 2.02,9.01 10/12/05 MAIR HOLDINGS INC MN 8.01 10/12/05 MARCHEX INC DE 2.01,9.01 07/27/05 AMEND MATRIXONE INC DE 3.01 10/05/05 MAX RE CAPITAL LTD 1.01,8.01,9.01 10/10/05 MAXIM INTEGRATED PRODUCTS INC DE 5.02 10/07/05 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 10/12/05 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 10/12/05 MBNA CORP MD 8.01 10/12/05 MCG CAPITAL CORP DE 1.01,2.03,9.01 10/11/05 MCMORAN EXPLORATION CO /DE/ DE 8.01,9.01 10/12/05 MDC PARTNERS INC A6 5.02,9.01 10/12/05 MEDIA GENERAL INC VA 2.02,9.01 10/12/05 MEDICSIGHT INC DE 8.01 10/12/05 MEDIWARE INFORMATION SYSTEMS INC NY 1.01,5.02 10/10/05 MEDQUIST INC NJ 2.05,9.01 10/06/05 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 10/03/05 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 10/03/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 10/07/05 METRIS COMPANIES INC DE 8.01,9.01 10/12/05 MGIC INVESTMENT CORP WI 2.02,9.01 10/12/05 MIDWEST AIR GROUP INC WI 2.02,9.01 10/10/05 MILLS CORP DE 5.02 10/05/05 MONRO MUFFLER BRAKE INC NY 8.01,9.01 10/12/05 MONSANTO CO /NEW/ DE 2.02 10/11/05 MONSANTO CO /NEW/ DE 2.02,9.01 10/12/05 MORGAN STANLEY DE 8.01,9.01 10/12/05 MortgageIT Holdings, Inc. MD 7.01,9.01 10/12/05 MRS FIELDS FAMOUS BRANDS LLC DE 8.01 10/07/05 MTI TECHNOLOGY CORP DE 1.01,2.02,8.01,9.01 10/11/05 MTR GAMING GROUP INC DE 2.02,9.01 10/10/05 N-VIRO INTERNATIONAL CORP DE 1.01,3.02,9.01 09/22/05 NATIONAL ENERGY GROUP INC DE 7.01,8.01,9.01 10/10/05 NationsHealth, Inc. DE 5.02,7.01,9.01 10/05/05 NDCHEALTH CORP DE 2.02,8.01,9.01 10/12/05 NEIMAN MARCUS GROUP INC DE 1.01,1.02,2.03,3.01,5.01,5.02,5.03,9.0110/06/05 NEOFORMA INC DE 1.01,8.01,9.01 10/10/05 NEPTUNE SOCIETY INC/FL FL 8.01 10/06/05 NEVSTAR GAMING & ENTERTAINMENT CORP NV 1.01,3.02,5.01,5.02,9.01 10/11/05 NEW CENTURY EQUITY HOLDINGS CORP DE 1.01,9.01 10/05/05 New York & Company, Inc. 8.01 10/12/05 NewGen Technologies, Inc NV 1.01,3.02,5.02,9.01 10/10/05 NEXTMEDIA OPERATING INC 8.01,9.01 10/11/05 NOVASTAR FINANCIAL INC MD 7.01,9.01 10/12/05 NRG ENERGY, INC. DE 8.01,9.01 09/30/05 OCTEL CORP DE 1.01 10/12/05 AMEND ODYSSEY HEALTHCARE INC DE 1.01,5.02,9.01 10/11/05 OIL DRI CORPORATION OF AMERICA DE 8.01,9.01 10/10/05 ONEOK INC /NEW/ OK 8.01,9.01 10/12/05 Onstream Media CORP FL 1.01,7.01,9.01 10/11/05 Onyx Acceptance Owner Trust 2005-A DE 8.01,9.01 10/12/05 Onyx Acceptance Owner Trust 2005-B DE 8.01,9.01 10/12/05 OPENWAVE SYSTEMS INC DE 1.01,9.01 10/06/05 OPHTHALMIC IMAGING SYSTEMS CA 7.01,9.01 10/11/05 OPINION RESEARCH CORP DE 3.01,9.01 10/10/05 P&F INDUSTRIES INC DE 1.01,7.01,9.01 10/11/05 PACIFIC FINANCIAL CORP WA 7.01 10/11/05 Pacific Peak Investments 5.02,9.01 09/14/05 PEDIATRIC SERVICES OF AMERICA INC DE 1.01,2.05,9.01 10/07/05 PLAINS ALL AMERICAN PIPELINE LP DE 9.01 06/30/05 PNM RESOURCES INC NM 9.01 10/12/05 PREFERREDPLUS TRUST SERIES MSD-1 DE 8.01,9.01 10/03/05 PRIMEPLAYER INC NV 4.01,9.01 09/01/05 PROGRESSIVE CORP/OH/ OH 2.02,9.01 10/12/05 PROLOGIS MD 1.01,9.01 10/06/05 RAMP Series 2005-EFC4 Trust DE 8.01,9.01 10/10/05 REGIS CORP MN 2.02,9.01 10/12/05 REMEC INC CA 3.01,9.01 10/10/05 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 10/12/05 REX STORES CORP DE 1.01,5.02,9.01 10/11/05 RICHARDSON ELECTRONICS LTD/DE DE 7.01 10/11/05 RITA MEDICAL SYSTEMS INC DE 2.02,9.01 10/11/05 ROBBINS & MYERS INC OH 1.01,9.01 10/06/05 SAFECO CORP WA 8.01,9.01 10/11/05 SAN HOLDINGS INC CO 1.01,9.01 10/04/05 SAVIENT PHARMACEUTICALS INC DE 5.02,9.01 10/05/05 SCM MICROSYSTEMS INC DE 2.02,9.01 10/12/05 SENSOR SYSTEM SOLUTIONS INC 1.01,3.02,9.01 10/06/05 SHOPKO STORES INC WI 8.01,9.01 10/11/05 SIGHT RESOURCE CORP DE 5.02 10/05/05 SILICON IMAGE INC DE 5.02 10/06/05 SIPEX CORP DE 1.01,9.01 10/07/05 SIPEX CORP DE 1.01,2.03,9.01 10/07/05 Smart Energy Solutions, Inc. UT 1.01,3.02,5.02,9.01 10/03/05 SOUTHERN CO DE 1.01 10/10/05 SPARTAN STORES INC MI 2.02,9.01 10/12/05 SPECTRX INC DE 1.01,9.01 10/12/05 ST JUDE MEDICAL INC MN 8.01 10/12/05 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 9.01 09/01/05 SUMTOTAL SYSTEMS INC DE 4.01 10/11/05 SYNTHETECH INC OR 3.01 10/12/05 TARGETED GENETICS CORP /WA/ WA 8.01,9.01 10/11/05 TEAM INC TX 8.01 10/11/05 TECHNICAL OLYMPIC USA INC DE 7.01,9.01 10/11/05 TEREX CORP DE 1.01,9.01 10/06/05 TERRA NOSTRA RESOURCES CORP. NV 2.01,4.01,5.02,7.01,8.01,9.01 10/07/05 TERREMARK WORLDWIDE INC DE 4.01,9.01 10/05/05 TIMCO AVIATION SERVICES INC DE 1.01,3.02,8.01,9.01 10/07/05 TITANIUM METALS CORP DE 2.02,7.01,9.01 10/12/05 TJX COMPANIES INC /DE/ DE 1.01,5.02,8.01,9.01 10/05/05 TRI VALLEY CORP DE 8.01,9.01 10/06/05 Triad Automobile Receivables Trust 20 CA 8.01,9.01 10/12/05 Triad Automobile Receivables Trust 20 8.01,9.01 10/12/05 TRINITY LEARNING CORP UT 7.01 05/11/05 TRUSTMARK CORP MS 5.02 10/12/05 TURINCO INC NV 1.01 10/06/05 TYSON FOODS INC DE 1.01,9.01 10/12/05 ULTRALIFE BATTERIES INC DE 7.01,9.01 10/12/05 UNIFI INC NY 2.06 10/11/05 UNITRIN INC DE 8.01 10/12/05 UNIVERSAL PROPERTY DEVELOPMENT & ACQU CA 1.02,5.02,8.01,9.01 10/10/05 VENDINGDATA CORP NV 1.01,2.03,3.02,5.02 10/06/05 VERITAS DGC INC DE 2.02,9.01 10/12/05 VICAL INC DE 1.01,9.01 10/12/05 VIEWCAST COM INC DE 9.01 10/11/05 VIRBAC CORP DE 8.01 10/07/05 VIRGINIA COMMERCE BANCORP INC 2.02,9.01 10/12/05 VOYAGER ONE INC NV 8.01 10/04/05 WaMu Asset Acceptance Corp. DE 9.01 10/11/05 WaMu Asset Acceptance Corp. DE 9.01 09/27/05 WASTECH, INC. OK 4.01 07/14/05 WATER PIK TECHNOLOGIES INC DE 1.01 10/10/05 WHX CORP DE 1.01,5.02 10/07/05 WINMARK CORP MN 2.02,7.01,9.01 10/11/05 YDI WIRELESS INC DE 9.01 07/27/05 AMEND YP CORP NV 4.02 10/07/05 YP CORP NV 2.02,9.01 10/12/05