SEC NEWS DIGEST Issue 2005-173 September 8, 2005 ENFORCEMENT PROCEEDINGS JOSEPH FERRAGAMO SANCTIONED An Administrative Law Judge has issued an Order Making Findings and Imposing Sanction by Default in the matter of Joseph Ferragamo, File No. 3-11948. The Order Instituting Proceedings alleged that Respondent Ferragamo pleaded guilty to two counts of securities fraud and one count of wire fraud in the United States District Court for the District of New Jersey. The Default Order finds these allegations to be true and, pursuant to Section 15(b) of the Securities Exchange Act of 1934, bars Respondent Ferragamo from associating with any broker or dealer. (Rel. 34-52392; File No. 3-11948) SEC SUSPENDS STEVEN ALLAN, A FORMER CPA, FROM APPEARING OR PRACTICING BEFORE THE COMMISSION On September 8, the Commission announced the issuance of an Order of Forthwith Suspension Pursuant to Rule 102(e)(2) of the Commission’s Rules of Practice against Steven J. Allan. The Order finds that in a criminal action filed in the United States District Court for the Northern District of California, United States v. Steven Allan, No. CR- 98-40167 DLJ, Allan was convicted of five felony counts. According to the Order, in 1993 and 1994, Allan was a certified public accountant (CPA) and served as the chief financial officer of Media Vision Technology, Inc., formerly a public company in Fremont, Calif. The criminal judgment against Allan was based on three counts of wire fraud, and two counts of lying to the company’s auditors in violation of securities laws. As a result of the conviction, in April 2003, Allan was sentenced to prison and was ordered to pay restitution. The Commission’s Order further finds that, based on his conviction for felonies related to the practice of public accountancy, the California Board of Accountancy revoked Allan’s CPA Certificate effective Aug. 29, 2003, by stipulated settlement. In 1998, the Commission also filed a civil injunctive action alleging that Allan and others participated in a scheme in 1993 and 1994 to fraudulently overstate Media Vision’s reported and announced revenue and earnings. See SEC v. Jain, Allan, et al., Civil Action No. C-98-2684 MJJ, N.D. Cal.. On June 13, 2005, Allan was enjoined by the court in the Commission’s case against future violations of specific securities laws, including the antifraud provisions of the Securities Act of 1933 and the Securities Exchange Act of 1934, and further ordered on June 23, 2005, that Allan disgorge insider trading gains with interest, totaling $234,080, and pay a civil penalty of $158,648. (Rels. 34-52395; AAER- 2308; File No. 3-12033) SEC SETTLES CHARGES AGAIN DAVID JOHNSON FOR INSIDER TRADING On September 7, the Commission filed a complaint against David L. Johnson in the United States District Court for the Eastern District of Pennsylvania alleging that Johnson committed insider trading by selling shares of PMA Capital Corporation prior to the public announcement that PMA would be discontinuing its payment of a common stock dividend and increasing its carried loss reserves at its reinsurance subsidiary. Without admitting or denying the allegations in the complaint, Johnson consented to the entry of a final judgment, subject to the court’s approval, in which he is permanently enjoined from further violations of the antifraud provisions of the federal securities laws and agreed to pay disgorgement of his and his son’s trading profits, plus prejudgment interest and a one time civil penalty totaling $786,449. The Commission’s complaint alleges that on Oct. 31, 2003, the then Chairman of PMA’s Board of Directors informed Johnson that PMA would be discontinuing its payment of a common stock dividend and would be increasing carried loss reserves at its reinsurance subsidiary, PMA Reinsurance. Following this discussion and on the basis of the information he received, Johnson sold 20,000 shares of PMA stock on Oct. 31, 2003, and 20,000 shares of PMA stock on Nov. 3, 2003. Further relying on the information he received, Johnson also tipped his son, who on Nov. 2, 2003, sold 3,300 shares of PMA stock owned jointly with his wife and 3,600 shares of PMA stock in his capacity as custodian for his daughters. Johnson’s and his son’s sales were in advance of PMA’s Nov. 4, 2003, public announcement that PMA would be discontinuing its payment of a common stock dividend and increasing its carried loss reserves at its reinsurance subsidiary. As a result of these sales, Johnson avoided $325,305 in losses and his son avoided $56,028 in losses. The Commission’s complaint alleges that Johnson’s sale of PMA stock prior to the Nov. 4, 2003, public announcement violated Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act and Rule 10b-5 thereunder. [SEC v. David L. Johnson, Civil Action No. 05-CV-4789 USDC, E.D. PA] (LR-19363) SEC FILES SETTLED INSIDER TRADING ACTION AGAINST FORMER VICE PRESIDENT OF INDYMAC BANCORP, INC. On September 7, the Commission filed a settled enforcement action in federal district court in Los Angeles, Calif., charging Jameson L. Thottam of Houston, Texas, with insider trading in the stock of IndyMac Bancorp, Inc. IndyMac’s primary operating subsidiary, IndyMac Bank, F.S.B., is the largest savings and loan in Los Angeles County and the tenth largest nationwide. Thottam, age 33, was a vice president in IndyMac’s corporate strategic planning department until September 2004.. The Commission’s complaint alleges that by mid-July 2004, Thottam became aware that the company’s pro forma earnings for the second quarter of 2004 were significantly above IndyMac’s projections. The complaint also alleges that on July 23, 2004, Thottam purchased 200 call options on IndyMac common stock while aware of IndyMac’s nonpublic earnings information. The call options were a bet that the price of IndyMac stock would rise in that the options gave Thottam the right to purchase 20,000 IndyMac common shares at $30 per share by a specific date in August 2004. After IndyMac publicly announced record pro forma earnings for the second quarter of 2004 on July 30, the price of IndyMac common stock closed at $33.22 per share. On August 2, 2004, Thottam realized an illegal profit of $40,258 by liquidating his call options. By engaging in such trading, Thottam breached his duty to IndyMac not to trade on the basis of confidential corporate information. To settle the Commission’s charges, Thottam consented, without admitting or denying the allegations in the Commission’s complaint, to the entry of a final judgment permanently enjoining him from future violations of the antifraud provisions of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Thottam also agreed to pay $40,258 in disgorgement of his illegal trading profits, plus prejudgment interest of $940, and a civil penalty equal to his trading profits of $40,258. [SEC v. Jameson L. Thottam, Civil Action No. 05-6584 R, RCx, C.D. Cal.] (LR–19364) SEC OBTAINS FINAL JUDGMENT AGAINST ANDREW LECH FOR $17 MILLION PONZI SCHEME The Commission announced that on Aug. 23, 2005, the United States District Court in Cleveland, Ohio, entered a final judgment by default against Andrew K. Lech, a Canadian citizen, for perpetrating a Ponzi scheme that between 1999 and 2003 raised $17 million from 150 investors, most of whom reside in the Cleveland area. The final judgment permanently enjoined Lech from violating the registration and anti-fraud provisions of the federal securities laws and ordered Lech to pay disgorgement and prejudgment interest in the amount of $2,791,435.43 and pay a $120,000 civil penalty. Lech never appeared in the case and as a result, the Final Judgment was entered against him based on his default. The Commission’s First Amended Complaint alleged that Gary L. McNaughton, of Amherst, Ohio, raised $17 million from investors by selling them notes that guaranteed extraordinary returns of up to 20% per year. McNaughton told investors that they would receive their returns in the form of monthly interest payments. The First Amended Complaint also alleges that McNaughton told investors that their guaranteed monthly return would be generated by Lech who would invest their funds in stock options. According to the First Amended Complaint, however, Lech did not invest investor funds. In reality, McNaughton and Lech operated a Ponzi scheme by using new investor funds to pay previous investors their guaranteed monthly returns. Lech also used investor funds he received from McNaughton to pay numerous personal expenses. Thereafter, when the monthly payments stalled, Lech attempted to perpetuate the Haven Equity scheme by offering and selling his own “Lech notes” under which he guaranteed Haven Equity investors their principal and interest. Investors who executed Lech notes neither received their returns as guaranteed nor were repaid their principal. [SEC v. Gary L. McNaughton et al., Civil Action No. 1:03cv1249, N.D. OH. Filed June 23, 2003, Honorable Dan A. Polster] (LR-19365) COMMISSION CHARGES MICHAEL KOGAN AND ERIC J. LAUCIUS WITH FRAUDULENT SCHEME The Commission announced that on September 8, it filed a civil action in the United States District Court for the Eastern District of Pennsylvania against Michael Kogan, who is currently incarcerated, and Eric J. Laucius, of Fort Myers, Fla. Kogan was the founder and president of Kogan & Company, Inc., an unregistered entity that purportedly engaged in day trading. Laucius was the founder, president, and chief executive officer of Penn Financial Group, Inc. (Penn Financial), a now defunct broker-dealer previously registered with the Commission. Both entities were formerly located in Jenkintown, Pa. Without admitting or denying the allegations of the complaint, Kogan and Laucius have consented to the settlement terms described below. The Commission’s complaint alleges that Kogan perpetrated a fraudulent scheme to misappropriate more than $5.6 million from more than 80 investors who were customers of Penn Financial and Kogan & Company. From as early as 1999 and continuing until March 2003, Kogan, while not licensed to sell securities, falsely held himself out as being associated with Penn Financial to deceive investors into investing funds with him. Laucius aided and abetted Kogan’s fraudulent scheme by providing Kogan with access to Penn Financial’s facilities as well as its customer accounts. In particular, Laucius improperly provided Kogan with access that Penn Financial had, as an introducing broker, to its clearing broker’s computer system, which gave Kogan the means to conduct his scheme. The complaint further alleges that, using this access, Kogan engaged in unauthorized transactions while telling investors that their funds were secure. Kogan used the funds he stole to trade in the market, to repay earlier investors, and to pay his own personal expenses. In order to conceal his conduct, Kogan gave investors false monthly account statements purporting to show that their funds had been invested as agreed and were making profits. The complaint alleges that Kogan violated Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder, and that Laucius aided and abetted violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. The Complaint seeks permanent injunctions against both defendants, and disgorgement, together with prejudgment interest, and civil penalties against Laucius. Both defendants have consented to the entry of final judgments permanently enjoining them from engaging in the above violations. Laucius has also been ordered to pay disgorgement and prejudgment interest in the amount of $141,669, but payment of all but $90,000 is waived, and no civil penalties are imposed, based on his financial condition. Kogan has previously pled guilty to criminal charges arising out of the fraud described in the Complaint. He is currently serving an 87-month prison sentence and was ordered to pay restitution in the amount of $5.6 million. Kogan and Laucius have also agreed to Commission Orders barring each from association with any broker or dealer. [SEC v. Michael Kogan, et al., Civil Action No. 05 CV 4805, CRW, E.D. Pa.] (LR-19366) JURY RETURNS VERDICT AGAINST DEFENDANT JONATHAN FINK IN SEC FRAUD ACTION; JUDGMENTS BY CONSENT ENTERED AGAINST OTHER DEFENDANTS The Securities and Exchange Commission announced that on Sept. 2, 2005, the Commission obtained a jury verdict of securities fraud liability in the United States District Court for the Southern District of Florida against defendant Jonathan G. Fink, of Beverly Hills, Calif., a former consultant to the now defunct Boca Raton-based holding company Converge Global, Inc. and its subsidiary, TeleWrx, Inc., a Boca Raton-based telecommunications company. After a three-day trial presided over by the Honorable Donald M. Middlebrooks, U.S. District Court Judge, the jury found that Fink violated Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Court’s determination of appropriate relief against Fink remains pending. The Commission is seeking an order imposing a permanent injunction from any future violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, a civil monetary penalty, a penny-stock bar, and such other relief as the Court deems appropriate. The Commission’s complaint, filed on Sept. 2, 2004, charged Converge, TeleWrx, CEO Michael P. Brown, of Boca Raton, Fla., and Fink with violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. The complaint alleged, among other things, that Converge and TeleWrx jointly issued a press release on June 24, 2002 which falsely claimed in its headline that as a result of its recent weekend "national launch," TeleWrx had raised "over $1 million." The complaint further alleged that Brown and Fink were responsible for drafting and issuing the false press release. Also named as a defendant in the action was Keith B. Laggos, of Homer Glen, Ill., the owner and publisher of Illinois-based newspaper Money Maker’s Monthly, who was charged with violations of Section 17(b) of the Securities Act of 1933. The complaint alleged that Laggos was compensated by Converge and/or TeleWrx for publishing laudatory press releases concerning TeleWrx on June 10 and June 25, 2002 and a laudatory article concerning TeleWrx in Money Maker’s Monthly’s July 2002 issue, and failed to disclose said compensation. Previously, on July 22, 2005, the Court entered final judgments by consent against Defendants Brown, Converge and TeleWrx whereby, without admitting or denying liability, they are permanently enjoined from violating Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and Brown is subject to a two-year penny stock bar. Additionally, on Aug. 29, 2005, the Court entered a final judgment by consent against Keith B. Laggos, whereby, without admitting or denying liability, Laggos is permanently enjoined from violating Section 17(b) of the Securities Act. Additionally, the final judgment entered against Laggos provides for disgorgement of $11,989.87, plus prejudgment interest in the amount of $1,996.77, for a total of $13,986.64; the imposition of a civil penalty of $19,500; and a five-year penny stock bar. For further information, please see LR-18887(Sept. 16, 2004). [SEC v. Converge Global, Inc., United States District Court for the Southern District of Florida, No. 04-80841, CIV-Middlebrooks, D. So. Fla.] (LR-19367) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE NASD filed with the Commission a proposed rule change (SR-NASD-2005-082) and Amendment No. 1 thereto to clarify the listing standards applicable to companies in bankruptcy proceedings. Publication of the proposal is expected in the Federal Register during the week of September 12. (Rel. 34-52385) WITHDRAWALS An order has been issued granting the application of Alestra, S. de R.L. de C.V. to withdraw its 8% Senior Notes (due 2010), from listing and registration on the New York Stock Exchange effective at the opening of business on September 8. (Rel. 34-52387) An order has been issued granting the application of S.Y. Bancorp, Inc. to withdraw its common stock, no par value, from listing and registration on the American Stock Exchange, effective at the opening of business on September 8. (Rel. 34-52388) A notice has been issued giving interested persons until September 29 to comment on the application of N.V. Koninklijke Nederlandsche Petroleum Maatschappij (English translation, Royal Dutch Petroleum Company) to withdraw its ordinary shares, par value 0.56 euro, from listing and registration on the New York Stock Exchange. (Rel. 34- 52389) 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 LITEWAVE CORP, 1220 EASTVIEW ROAD, SUITE 100, NORTH VANCOUVER BC, CANADA, A1, V7J 1L6, 6046757637 - 5,086,666 ($152,599.98) Equity, (File 333-128137 - Sep. 7) (BR. 04) F-3 TTI TEAM TELECOM INTERNATIONAL LTD, 7 MARTIN GEHL STREET, KIRYAT ARYEH, PETACH TIKVA, L3, 49512, 972 3 926 9700 - 4,408,123 ($12,739,475.00) Equity, (File 333-128138 - Sep. 7) (BR. 03B) S-4 NEW YORK COMMUNITY BANCORP INC, 615 MERRICK AVE, WESTBURY, NY, 11590, 7183596400 - 0 ($69,813,225.00) Equity, (File 333-128139 - Sep. 7) (BR. 07B) S-8 HQ SUSTAINABLE MARITIME INDUSTRIES, INC., WALL STREET CENTER, 14 WALL STREET, 20TH FLOOR, NEW YORK, NY, 10005, 1- 212-618-1712 - 5,000,000 ($1,550,000.00) Debt Convertible into Equity, (File 333-128140 - Sep. 7) (BR. 04B) S-8 EXPONENT INC, EXPONENT INC, 149 COMMONWEALTH DRIVE, MENLO PARK, CA, 94025, 650-326-9400 - 400,000 ($11,116,000.00) Equity, (File 333-128141 - Sep. 7) (BR. 08A) SB-2 SCIENCE DYNAMICS CORP, 1919 SPRINGDALE RD, CHERRY HILL, NJ, 08003, 8564240068 - 31,000,000 ($2,247,500.00) Equity, (File 333-128142 - Sep. 7) (BR. 11A) S-8 AXSYS TECHNOLOGIES INC, 175 CAPITAL BLVD SUITE 103, ROCKY HILL, CT, 06067, 2018711500 - 350,000 ($6,412,000.00) Equity, (File 333-128143 - Sep. 7) (BR. 10A) S-8 PHH CORP, 3000 LEADENHALL ROAD, MT. LAUREL, NJ, 08054, 856-917-1744 - 150,000 ($4,510,500.00) Equity, (File 333-128144 - Sep. 7) (BR. 07B) S-3 VISUAL NETWORKS INC, 2092 GAITHER RD, SUITE 220-I, ROCKVILLE, MD, 20850, 3012962300 - 0 ($8,965,518.00) Equity, (File 333-128145 - Sep. 7) (BR. 03B) S-3 CONCEPTUS INC, 1021 HOWARD AVE, SAN CARLOS, CA, 94070, 4158027240 - 0 ($33,042,853.93) Equity, (File 333-128146 - Sep. 7) (BR. 10A) S-8 INTERNATIONAL BANCSHARES CORP, 12OO SAN BERNARDO AVE, PO BOX 1359, LAREDO, TX, 78040-1359, 9567227611 - 0 ($14,316,500.00) Equity, (File 333-128147 - Sep. 7) (BR. 07A) S-3 JUPITERMEDIA CORP, 23 OLD KINGS HIGHWAY SOUTH, DARIEN, CT, 06820, 2036622800 - 0 ($24,099,952.50) Equity, (File 333-128148 - Sep. 7) (BR. 08B) S-4 UMT HOLDINGS LP, 1702 N. COLLINS BOULEVARD, SUITE 100, RICHARDSON, TX, 75080, 972-889-7323 - 0 ($141,495,400.00) Non-Convertible Debt, (File 333-128149 - Sep. 7) (BR. ) S-8 LKQ CORP, 120 NORTH LASALLE STREET, SUITE 3300, CHICAGO, IL, 60602, 0 ($57,020,000.00) Equity, (File 333-128151 - Sep. 7) (BR. 05B) S-1 LKQ CORP, 120 NORTH LASALLE STREET, SUITE 3300, CHICAGO, IL, 60602, 0 ($90,162,875.00) Equity, (File 333-128152 - Sep. 7) (BR. 05B) S-1 dELiAs, Inc., 435 HUDSON STREET, NEW YORK CITY, NY, 10014, (212) 807-9060 - 0 ($195,000,000.00) Equity, (File 333-128153 - Sep. 7) (BR. ) S-8 CYBERADS INC, 25,000,000 ($1,750,000.00) Equity, (File 333-128154 - Sep. 7) (BR. 08A) S-3 IMMUNE RESPONSE CORP, 5931 DARWIN COURT, CARLSBAD, CA, 92008, 7604317080 - 2,083,532 ($937,589.40) Equity, (File 333-128155 - Sep. 7) (BR. 01A) S-3 ISIS PHARMACEUTICALS INC, 1896 RUTHERFORD ROAD, CARLSBAD, CA, 92008, 7609319200 - 0 ($75,118,490.00) Equity, (File 333-128156 - Sep. 7) (BR. 01A) S-8 JO-ANN STORES INC, 5555 DARROW RD, HUDSON, OH, 44236, 2166562600 - 2,600,000 ($52,182,000.00) Equity, (File 333-128157 - Sep. 7) (BR. 02C) S-8 VALASSIS COMMUNICATIONS INC, 19975 VICTOR PARKWAY, LIVONIA, MI, 48152, 3135913000 - 0 ($37,458,500.00) Equity, (File 333-128158 - Sep. 7) (BR. 11A) S-8 Dresser-Rand Group Inc., PAUL CLARK DRIVE, OLEAN, NY, 14760, (716) 375-3000 - 0 ($92,835,883.85) Equity, (File 333-128159 - Sep. 7) (BR. 10A) S-3 TANGER FACTORY OUTLET CENTERS INC, 3200 NORTHLINE AVENUE SUITE 360, GREENSBORO, NC, 27408, 3362923010 - 0 ($417,642,500.00) Other, (File 333-128160 - Sep. 7) (BR. 08C) S-1 COTELLIGENT INC, 655 MONTGOMERY ST., SAN FRANCISCO, CA, 94111, 415-477-9900 - 0 ($1,334,952.00) Equity, (File 333-128161 - Sep. 7) (BR. 03C) S-4 CHIQUITA BRANDS INTERNATIONAL INC, 5137848880 - 225,000,000 ($225,000,000.00) Non-Convertible Debt, (File 333-128162 - Sep. 7) (BR. 04A) 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 3M CO DE 8.01,9.01 09/07/05 ACE Securities Corp Home Equity Loan DE 2.01,8.01,9.01 09/07/05 ACUSPHERE INC DE 1.01,9.01 09/06/05 Advaxis, Inc. CO 5.02,9.01 09/07/05 AFC ENTERPRISES INC MN 1.01,1.02,9.01 08/31/05 AGL RESOURCES INC GA 5.02,9.01 08/31/05 ALBANY MOLECULAR RESEARCH INC DE 1.01 08/31/05 ALBERTSONS INC /DE/ DE 2.02 09/07/05 AMERICAN AIRLINES INC DE 8.01 09/07/05 AMERICAN DENTAL PARTNERS INC DE 7.01 09/06/05 AMERICAN SCIENCE & ENGINEERING INC MA 1.01,9.01 09/01/05 AMERICAN SEAFOODS GROUP LLC DE 7.01 09/07/05 AMERICAN SOFTWARE INC GA 2.02,9.01 09/07/05 AMERISOURCEBERGEN CORP DE 7.01,9.01 09/07/05 AMISTAR CORP CA 3.01,9.01 09/01/05 AMR CORP DE 8.01 09/07/05 ANALEX CORP NY 1.01,9.01 09/01/05 APPLE REIT SIX INC 9.01 06/30/05 AMEND ASG Consolidated LLC DE 7.01 09/07/05 ASSURANCEAMERICA CORP NV 8.01,9.01 09/06/05 ATA HOLDINGS CORP IN 1.01,9.01 09/07/05 ATC HEALTHCARE INC /DE/ DE 1.01,3.02,9.01 08/31/05 AUTHENTIDATE HOLDING CORP DE 2.02,9.01 09/07/05 AVENUE ENTERTAINMENT GROUP INC /DE/ DE 1.01,2.01,3.02,5.02,9.01 08/31/05 AXEDA SYSTEMS INC DE 4.01,9.01 08/31/05 BALLY TOTAL FITNESS HOLDING CORP DE 1.01,9.01 09/02/05 BANC OF AMERICA COMMERCIAL MORTGAGE I DE 8.01,9.01 09/06/05 Bay View Deposit CORP DE 9.01 08/31/05 Bay View Deposit CORP DE 9.01 08/31/05 Bay View Deposit CORP DE 9.01 08/31/05 AMEND Bay View Deposit CORP DE 9.01 08/31/05 AMEND BAY VIEW SECURITIZATION CORP DE 9.01 08/31/05 BAY VIEW TRANSACTION CORP 9.01 08/31/05 BEARINGPOINT INC DE 8.01,9.01 09/07/05 BELLAVISTA CAPITAL INC MD 4.01,9.01 09/01/05 AMEND BERKSHIRE HILLS BANCORP INC 7.01,9.01 09/07/05 BEVERLY ENTERPRISES INC DE 1.01,9.01 09/06/05 BIO KEY INTERNATIONAL INC MN 1.01,3.02,9.01 08/31/05 BIOVERIS CORP DE 8.01 09/06/05 BJs RESTAURANTS INC CA 1.01,5.01,8.01,9.01 09/06/05 BLACKROCK INC /NY DE 1.01,5.02,9.01 09/07/05 BLUE DOLPHIN ENERGY CO DE 8.01,9.01 09/07/05 BLUE NILE INC DE 1.01 08/31/05 BOSTON COMMUNICATIONS GROUP INC MA 1.01,3.03,5.03,9.01 09/06/05 BOSTON LIFE SCIENCES INC /DE DE 3.01,8.01 08/31/05 BROADENGATE SYSTEMS INC NV 4.01 07/01/05 AMEND BROADVIEW MEDIA INC MN 1.01,2.01,3.02,9.01 07/01/05 AMEND Bronco Drilling Company, Inc. DE 1.01,7.01,9.01 09/02/05 BRONCO ENERGY FUND, INC. NV 8.01 09/02/05 BULLDOG TECHNOLOGIES INC NV 3.02,7.01,9.01 09/02/05 Bunge LTD 2.02,9.01 09/07/05 CABCO TRUST FOR J.C. PENNEY DEBENTURE DE 8.01,9.01 09/01/05 CAPITAL ONE FINANCIAL CORP DE 5.02,9.01 09/01/05 CAPITAL ONE FINANCIAL CORP DE 7.01,9.01 09/06/05 CASEYS GENERAL STORES INC IA 2.02,9.01 09/07/05 CATALYST SEMICONDUCTOR INC DE 1.01,9.01 08/31/05 CATUITY INC DE 2.01,3.02 09/01/05 CDKNET COM INC DE 1.01,2.03,3.02,9.01 08/31/05 CELLSTAR CORP DE 2.02,9.01 09/06/05 CENTERGISTIC SOLUTIONS INC 1.01,9.01 09/06/05 Centerplate, Inc. DE 1.01,5.02,9.01 09/07/05 CERES GROUP INC DE 1.01,9.01 09/01/05 CH ENERGY GROUP INC NY 8.01,9.01 09/07/05 CHAMPION INDUSTRIES INC WV 7.01,9.01 09/06/05 CHENIERE ENERGY INC DE 1.01,2.03 08/31/05 CHESAPEAKE ENERGY CORP OK 7.01,9.01 09/07/05 CHINA NETTV HOLDINGS INC NV 4.02 08/31/05 CIT FUNDING CO, LLC 8.01,9.01 08/24/05 CITIBANK OMNI-S MASTER TRUST 8.01,9.01 08/31/05 CITIGROUP MORTGAGE LOAN TRUST INC 9.01 07/29/05 CITIGROUP MORTGAGE LOAN TRUST INC 9.01 06/01/05 CLECO CORP LA 7.01,8.01,9.01 09/07/05 CNL Hotels & Resorts, Inc. MD 2.01,9.01 09/06/05 COCONNECT INC NV 8.01 09/06/05 COCONNECT INC NV 8.01 09/06/05 COLE COMPUTER CORP NV 1.01 09/07/05 COMM BANCORP INC PA 1.01,9.01 09/06/05 COMVERSE TECHNOLOGY INC/NY/ NY 2.02,9.01 09/07/05 CONAGRA FOODS INC /DE/ DE 8.01,9.01 09/07/05 CONCURRENT COMPUTER CORP/DE DE 5.02,9.01 08/31/05 CONSOLIDATED CAPITAL INSTITUTIONAL PR CA 2.03,9.01 08/31/05 CONSOLIDATED CAPITAL INSTITUTIONAL PR CA 2.03,9.01 08/31/05 CONSOLIDATED CAPITAL PROPERTIES IV CA 2.03,9.01 08/31/05 CONSOLIDATED GRAPHICS INC /TX/ TX 8.01,9.01 09/07/05 CONSTAR INTERNATIONAL INC DE 8.01,9.01 09/07/05 CONVERGYS CORP OH 5.02 09/06/05 COOPER COMPANIES INC DE 2.02,9.01 09/07/05 Cord Blood America, Inc. FL 8.01,9.01 09/06/05 COVENANT TRANSPORT INC NV 1.01 08/31/05 AMEND CRESTED CORP CO 8.01 09/06/05 CUTTER & BUCK INC WA 8.01,9.01 09/06/05 CWABS INC DE 8.01,9.01 08/31/05 CWHEQ, Inc. 8.01,9.01 08/30/05 CWHEQ, Inc. 8.01,9.01 08/30/05 CYBER DIGITAL INC NY 1.01 09/07/05 CYGENE LABORATORIES INC DE 4.01 09/07/05 DAC TECHNOLOGIES GROUP INTERNATIONAL FL 8.01 08/26/05 DATA SYSTEMS & SOFTWARE INC DE 2.02,9.01 08/12/05 AMEND DELTA AIR LINES INC /DE/ DE 8.01,9.01 09/07/05 DIAMOND OFFSHORE DRILLING INC DE 7.01,9.01 09/06/05 DIGITAL ANGEL CORP DE 7.01,9.01 09/07/05 DIGITAL ECOSYSTEMS CORP. 7.01 09/01/05 DIGITAL LIGHTWAVE INC DE 1.01,2.03,9.01 08/31/05 DIGITAS INC DE 1.01,2.03 08/31/05 DIODES INC /DEL/ DE 5.03,9.01 09/02/05 DIRECT GENERAL CORP 7.01,9.01 09/06/05 Discovery Bancorp CA 2.01,5.02,9.01 09/01/05 DISTRIBUTED ENERGY SYSTEMS CORP DE 1.01,9.01 09/06/05 DIXIE GROUP INC TN 7.01,9.01 09/06/05 DONALDSON CO INC DE 2.02,9.01 09/07/05 DRUGMAX INC NV 1.01 08/31/05 DYNABAZAAR INC DE 8.01 09/06/05 DYNEGY INC /IL/ IL 1.01,7.01,9.01 09/06/05 DYNEGY INC /IL/ IL 7.01,9.01 09/07/05 EAST WEST BANCORP INC 2.01,3.02,9.01 09/06/05 EBANK FINANCIAL SERVICES INC GA 1.01,7.01 09/06/05 EFOODSAFETY COM INC NV 2.01 08/31/05 EL CAPITAN PRECIOUS METALS INC NV 8.01,9.01 08/07/05 EL PASO CORP/DE DE 7.01,9.01 09/06/05 ELITE PHARMACEUTICALS INC /DE/ DE 1.01,9.01 06/21/05 AMEND ELITE PHARMACEUTICALS INC /DE/ DE 2.03,9.01 08/31/05 AMEND EMC INSURANCE GROUP INC IA 7.01 09/06/05 ENDURANCE SPECIALTY HOLDINGS LTD 7.01,9.01 09/07/05 ENER1 INC FL 8.01 09/07/05 ENERGY & ENGINE TECHNOLOGY CORP NV 1.01 08/31/05 ETHAN ALLEN INTERIORS INC DE 2.05,2.06,7.01,9.01 09/07/05 EXELON CORP PA 7.01 09/07/05 EXPLORATION CO OF DELAWARE INC DE 7.01,9.01 09/07/05 EYE DYNAMICS INC NV 1.01,9.01 09/01/05 EZCOMM INC 1.01,9.01 09/01/05 FAIR ISAAC CORP DE 1.01 09/01/05 Federal Home Loan Bank of New York X1 2.03 09/01/05 FelCor Lodging Trust Inc MD 8.01,9.01 09/07/05 FelCor Lodging Trust Inc MD 3.02 08/30/05 FINISAR CORP DE 1.01,5.02 08/31/05 FINISAR CORP DE 5.02 07/28/05 AMEND FINITY HOLDINGS INC DE 5.01,5.02,8.01,9.01 08/31/05 FIRST ACCEPTANCE CORP /DE/ DE 7.01,9.01 09/06/05 FIRST COMMUNITY BANCORP /CA/ CA 1.01,9.01 09/06/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 08/30/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 08/30/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 08/30/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 08/30/05 FIRST PLACE FINANCIAL CORP /DE/ DE 1.01,9.01 08/31/05 FIRST VIRTUAL COMMUNICATIONS INC DE 8.01,9.01 08/25/05 FISCHER IMAGING CORP DE 8.01 09/02/05 FLORIDA EAST COAST INDUSTRIES INC FL 7.01,9.01 09/07/05 FMC TECHNOLOGIES INC DE 7.01,9.01 09/07/05 FORTUNE BRANDS INC DE 7.01,9.01 09/07/05 Franchise Capital Corp. NV 2.01,9.01 09/01/05 Franchise Capital Corp. NV 2.01,9.01 08/18/05 AMEND FRANKLIN RESOURCES INC DE 1.01,9.01 08/31/05 FX ENERGY INC NV 7.01,9.01 09/07/05 GAMETECH INTERNATIONAL INC DE 2.02,9.01 09/07/05 GEHL CO WI 8.01,9.01 09/06/05 GENCORP INC OH 1.01,9.01 08/31/05 GENERAL DYNAMICS CORP DE 8.01 09/06/05 GENTEK INC DE 8.01 09/07/05 GlobalOptions Group, Inc. NV 9.01 06/24/05 AMEND GOLDEN CHIEF RESOURCES INC KS 4.01,9.01 03/31/05 AMEND GOLDEN TELECOM INC DE 7.01,9.01 09/07/05 GOLDFIELD CORP DE 8.01,9.01 09/06/05 GOLDSTRIKE INC NV 1.01,8.01,9.01 09/01/05 GRANITE CITY FOOD & BREWERY LTD MN 8.01,9.01 09/07/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 09/02/05 GRANT PRIDECO INC DE 7.01,9.01 09/06/05 GRAVITAS INTERNATIONAL INC FL 4.01 01/07/04 AMEND GREEN MT LABS INC NV 2.01,5.01,9.01 09/06/05 AMEND GREIF INC DE 2.02,9.01 08/31/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 09/06/05 GTX INC /DE/ DE 8.01,9.01 09/07/05 Harley-Davidson Motorcycle Trust 2005 NV 9.01 08/30/05 AMEND HAYNES INTERNATIONAL INC DE 1.01,9.01 08/31/05 HCC INSURANCE HOLDINGS INC/DE/ DE 8.01,9.01 09/06/05 HEALTHBRIDGE INC TX 4.02 09/02/05 HEALTHSOUTH CORP DE 5.02,9.01 09/06/05 HEALTHSOUTH CORP DE 1.01,9.01 12/30/04 AMEND HENNESSY ADVISORS INC 1.01,5.02,9.01 08/31/05 HIBERNIA CORP LA 8.01,9.01 09/07/05 HILLENBRAND INDUSTRIES INC IN 1.01,8.01,9.01 09/01/05 HMS HOLDINGS CORP 2.01,9.01 08/31/05 HOKU SCIENTIFIC INC DE 2.02,9.01 09/06/05 HOUSEHOLD MORTGAGE LOAN TRUST 2002 HC 9.01 08/22/05 IA GLOBAL INC DE 2.01,2.03,9.01 08/31/05 ICON INCOME FUND EIGHT /DE DE 1.02 08/31/05 ICON INCOME FUND EIGHT B LP 1.01,1.02,9.01 08/31/05 ICON INCOME FUND NINE LLC DE 1.01,1.02,9.01 08/31/05 ICON INCOME FUND TEN LLC DE 1.01,1.02,9.01 08/31/05 ICON Leasing Fund Eleven, LLC DE 1.01,9.01 08/31/05 IEA INCOME FUND IX L P CA 1.01,2.01,9.01 08/31/05 IEA INCOME FUND VIII CA 1.01,2.01,9.01 08/31/05 IEA INCOME FUND X LP CA 1.01,2.01,9.01 08/31/05 IMH ASSETS CORP DE 2.01,9.01 09/07/05 IMMUNOGEN INC MA 8.01,9.01 09/06/05 INDYMAC MBS INC 9.01 09/07/05 INFONOW CORP / DE 1.01 09/04/05 Inland American Real Estate Trust, In MD 1.01,9.01 08/31/05 INLAND WESTERN RETAIL REAL ESTATE TRU MD 7.01 09/06/05 INNOVATIVE CARD TECHNOLOGIES INC DE 1.01,9.01 09/07/05 INPUT OUTPUT INC DE 7.01 09/02/05 INSIGNIA SOLUTIONS PLC 1.01,9.01 08/31/05 INTEGRAL SYSTEMS INC /MD/ MD 8.01 08/31/05 INTERGRAPH CORP DE 1.01,5.02,7.01,9.01 09/02/05 INTERLAND INC /MN/ MN 1.01,9.01 08/31/05 AMEND INTRAOP MEDICAL CORP 3.02,7.01,9.01 08/31/04 INTRICON CORP PA 1.01,2.03,9.01 08/01/05 INTUITIVE SURGICAL INC DE 1.01,9.01 09/07/05 INYX INC NV 1.01,2.01,2.03,7.01,9.01 08/31/05 J2 GLOBAL COMMUNICATIONS INC DE 8.01 09/06/05 JACKSON RIVERS CO FL 1.01,5.01,5.02,9.01 08/31/05 JACLYN INC DE 1.01,8.01,9.01 09/07/05 JCM PARTNERS LLC DE 3.02 09/01/05 JPMorgan Chase Commercial Mortgage Se DE 8.01,9.01 08/24/05 KIMBALL INTERNATIONAL INC IN 1.01,9.01 09/07/05 AMEND KKR Financial Corp MD 8.01,9.01 09/06/05 KMG CHEMICALS INC TX 1.01 09/02/05 KNOT INC DE 8.01 08/30/05 KOMAG INC /DE/ DE 7.01 09/07/05 LAKELAND INDUSTRIES INC DE 2.02,9.01 09/07/05 LANDMARK BANCORP INC DE 1.01,9.01 09/07/05 LASALLE HOTEL PROPERTIES MD 2.01,2.03,3.02,5.03,9.01 08/31/05 LCC INTERNATIONAL INC DE 8.01,9.01 09/06/05 LENNOX INTERNATIONAL INC DE 2.04,9.01 09/07/05 LIONBRIDGE TECHNOLOGIES INC /DE/ DE 1.01,2.01,2.03,5.02,9.01 09/01/05 LODGIAN INC DE 8.01 08/31/05 LOGILITY INC GA 2.02,9.01 09/07/05 LONE STAR STEAKHOUSE & SALOON INC DE 8.01,9.01 09/06/05 LONG BEACH SECURITIES CORP DE 9.01 09/07/05 LTC PROPERTIES INC MD 2.01,9.01 09/01/05 LUBYS INC DE 1.01,2.06,3.02,9.01 08/31/05 Macquarie Infrastructure CO Trust DE 5.03,9.01 09/01/05 MACROCHEM CORP DE 2.05 09/07/05 MASSEY ENERGY CO DE 7.01,9.01 09/07/05 MCDATA CORP DE 2.02,7.01,9.01 09/06/05 MEASUREMENT SPECIALTIES INC NJ 3.01,9.01 09/06/05 MEDICINOVA INC DE 8.01,9.01 09/07/05 MEDISCIENCE TECHNOLOGY CORP NJ 1.01 08/29/05 MERITAGE HOSPITALITY GROUP INC MI 4.01,9.01 09/07/05 MERRILL LYNCH & CO INC DE 7.01 09/07/05 MEXICAN RESTAURANTS INC TX 7.01,9.01 09/07/05 MGP INGREDIENTS INC KS 1.01 08/31/05 MICHAEL FOODS INC/NEW DE 7.01,9.01 09/07/05 MICRON ENVIRO SYSTEMS INC NV 8.01 09/06/05 MIKOHN GAMING CORP NV 8.01 09/07/05 MINDSPEED TECHNOLOGIES, INC DE 1.01 09/06/05 MIV THERAPEUTICS INC NV 4.01,9.01 09/07/05 MOD PAC CORP NY 8.01 09/07/05 MOOG INC NY 7.01,8.01,9.01 09/07/05 MORGAN BEAUMONT INC NV 5.02,8.01,9.01 08/16/05 MORGAN STANLEY DE 5.02,9.01 09/06/05 MOVIE GALLERY INC DE 8.01,9.01 09/07/05 MS STRUCTURED SATURNS SERIES 2001-4 DE 8.01,9.01 09/01/05 MS STRUCTURED SATURNS SERIES 2002-3 DE 8.01,9.01 09/01/05 MS STRUCTURED SATURNS SERIES 2002-7 DE 8.01,9.01 09/01/05 MS STRUCTURED SATURNS SERIES 2002-8 DE 8.01,9.01 09/01/05 MSC SOFTWARE CORP DE 1.01 08/31/05 MSGI SECURITY SOLUTIONS, INC NV 1.01,2.01,9.01 08/31/05 Mueller Group, Inc. DE 8.01 09/06/05 Mueller Water Products, Inc. DE 8.01 09/06/05 NABI BIOPHARMACEUTICALS DE 1.01 09/01/05 NARA BANCORP INC DE 1.01,3.02,9.01 08/31/05 NASHUA CORP MA 3.01,9.01 09/06/05 NATIONAL ATLANTIC HOLDINGS CORP NJ 8.01,9.01 09/02/05 NATIONAL FINANCIAL PARTNERS CORP 7.01,9.01 06/30/05 National Interstate CORP OH 8.01 08/30/05 NATIONAL PENN BANCSHARES INC PA 1.01,8.01,9.01 09/07/05 NATIONAL PENN BANCSHARES INC PA 8.01,9.01 09/07/05 NAVISTAR INTERNATIONAL CORP DE 2.02,9.01 09/07/05 NBOG BANCORPORATION INC GA 5.02 08/31/05 NEOMAGIC CORP DE 8.01,9.01 09/01/05 NESTOR INC DE 1.01 08/31/05 NETRATINGS INC DE 1.01,5.02,9.01 09/07/05 NEVSTAR GAMING & ENTERTAINMENT CORP NV 1.03 09/06/05 New Century Energy Corp. CO 1.01,2.03,9.01 09/02/05 NEW YORK HEALTH CARE INC NY 1.01,5.03,9.01 08/31/05 NEWTEK BUSINESS SERVICES INC NY 1.01,9.01 09/01/05 NITTANY FINANCIAL CORP PA 1.01,7.01,9.01 09/06/05 NOBLE CORP 1.01,5.02,9.01 09/07/05 NORDSON CORP OH 8.01 09/02/05 NORTH SHORE CAPITAL II INC CO 4.01 04/29/05 AMEND NORTHEAST UTILITIES MA 7.01,9.01 09/07/05 NORTHWEST AIRLINES CORP DE 1.01 08/31/05 NOVASTAR MORTGAGE FUNDING CORP DE 8.01,9.01 09/07/05 NRG ENERGY, INC. DE 7.01,9.01 09/07/05 NS GROUP INC KY 7.01,9.01 09/07/05 NYMAGIC INC NY 1.01 08/31/05 NYMEX HOLDINGS INC DE 8.01 09/07/05 O CHARLEYS INC TN 7.01,9.01 09/06/05 OCCIDENTAL PETROLEUM CORP /DE/ DE 7.01 09/07/05 OCEANEERING INTERNATIONAL INC DE 7.01 09/07/05 ONE LINK 4 TRAVEL INC DE 7.01,9.01 09/07/05 OPTIGENEX INC. 1.01,3.02,9.01 08/31/05 ORBIT FR INC DE 1.01,9.01 08/31/05 OREGON STEEL MILLS INC DE 5.02,9.01 09/07/05 OSK CAPITAL II CORP NV 1.01,2.01,5.01,5.02,7.01,8.01,9.01 04/28/05 AMEND OUTBACK STEAKHOUSE INC DE 7.01,9.01 09/06/05 OVATION PRODUCTS CORP 5.02,5.03,9.01 08/31/05 OVERSEAS SHIPHOLDING GROUP INC DE 8.01 09/02/05 PAC-WEST TELECOMM INC 7.01 09/07/05 PACER INTERNATIONAL INC TN 8.01 09/07/05 Pacific Ethanol, Inc. DE 1.01,9.01 08/31/05 PAM TRANSPORTATION SERVICES INC DE 8.01,9.01 09/06/05 PENN TREATY AMERICAN CORP PA 2.02,8.01,9.01 08/31/05 PENNFED FINANCIAL SERVICES INC DE 4.02 09/01/05 PENNICHUCK CORP NH 8.01 09/06/05 PENNICHUCK CORP NH 8.01 09/06/05 AMEND PEPSI BOTTLING GROUP INC DE 2.02,9.01 09/07/05 PEPSIAMERICAS INC/IL/ DE 1.01,9.01 09/06/05 PEPSIAMERICAS INC/IL/ DE 1.01,9.01 09/06/05 PERKINELMER INC MA 1.01 09/01/05 PERRIGO CO MI 2.02,9.01 09/07/05 PETROHAWK ENERGY CORP DE 9.01 07/28/05 AMEND PHH CORP MD 8.01,9.01 09/01/05 PINNACLE ENTERTAINMENT INC DE 2.03 08/31/05 PLANGRAPHICS INC CO 1.01,9.01 08/30/05 POLARIS INDUSTRIES INC/MN MN 7.01,8.01 09/07/05 POORE BROTHERS INC DE 7.01,9.01 09/07/05 PPL CORP PA 5.02 09/07/05 AMEND PREMCOR REFINING GROUP INC DE 1.01,2.03,5.02,8.01,9.01 08/31/05 PRG SCHULTZ INTERNATIONAL INC GA 5.02 08/31/05 PRICESMART INC DE 8.01 09/01/05 PROGRESS ENERGY INC NC 7.01 09/07/05 PROGRESS SOFTWARE CORP /MA MA 1.01,9.01 08/31/05 PROTECTION ONE INC DE 1.02,9.01 08/31/05 QUESTAR CORP UT 7.01,9.01 09/06/05 RAE SYSTEMS INC DE 7.01,9.01 09/07/05 Rand Acquisition CORP DE 7.01,9.01 09/07/05 REMEC INC CA 2.01,9.01 09/02/05 Remote Dynamics Inc DE 1.01,3.02,9.01 09/02/05 RENT A CENTER INC DE DE 2.03 09/01/05 REPUBLIC AIRWAYS HOLDINGS INC DE 1.01,9.01 09/01/05 RESIDENTIAL ASSET SECURITIES CORP DE 8.01,9.01 09/07/05 ROCKWELL AUTOMATION INC DE 1.01,5.02,9.01 09/07/05 RPC INC DE 8.01,9.01 09/07/05 RUBIOS RESTAURANTS INC DE 1.01 09/01/05 RUBY TUESDAY INC GA 2.02,9.01 09/07/05 RUSH FINANCIAL TECHNOLOGIES INC TX 7.01,9.01 09/07/05 SANDERSON FARMS INC MS 8.01,9.01 09/06/05 SANDS REGENT NV 1.01,2.01,2.02,9.01 09/01/05 SAVIENT PHARMACEUTICALS INC DE 7.01 09/07/05 SBS TECHNOLOGIES INC NM 7.01,9.01 09/07/05 SCO GROUP INC DE 2.02,9.01 09/07/05 SEAGATE TECHNOLOGY E9 1.01 08/31/05 SHUFFLE MASTER INC MN 2.02,7.01,9.01 09/06/05 SHUFFLE MASTER INC MN 8.01 09/02/05 SIERRA HEALTH SERVICES INC NV 7.01 09/07/05 SL INDUSTRIES INC NJ 1.01,9.01 08/31/05 SLS INTERNATIONAL INC DE 2.02,9.01 09/07/05 SMARTSERV ONLINE INC DE 2.03,9.01 08/31/05 SOLECTRON CORP DE 5.02,9.01 09/02/05 Soundview Home Loan Trust 2005-OPT2 DE 2.01,9.01 08/15/05 SOURCE ENERGY CORP /UT/ UT 5.03 09/06/05 SOUTHERN UNION CO DE 7.01,8.01,9.01 09/07/05 Spectrum Brands, Inc. WI 2.02,9.01 09/07/05 SpeechSwitch, Inc. NJ 1.01,9.01 08/31/05 STAGE STORES INC NV 2.02,9.01 09/01/05 STONEPATH GROUP INC DE 1.01,2.03,3.02,9.01 08/31/05 STRATEGIC HOTEL CAPITAL INC 1.01,9.01 08/31/05 SUNSET FINANCIAL RESOURCES INC 5.03,9.01 08/31/05 SUPERCLICK INC WA 1.01,9.01 09/01/05 SUPERCLICK INC WA 5.02,9.01 09/01/05 SUPERCONDUCTOR TECHNOLOGIES INC 8.01,9.01 09/07/05 SUPERIOR ENERGY SERVICES INC DE 7.01,9.01 09/06/05 SYMANTEC CORP DE 1.01 09/01/05 SYNTROLEUM CORP DE 1.01 07/01/05 T BAY HOLDINGS INC NV 1.01,2.01,3.02,4.01,5.01,5.02,9.01 09/06/05 AMEND TBS INTERNATIONAL LTD 7.01,9.01 09/07/05 TECHNICAL OLYMPIC USA INC DE 7.01,9.01 09/07/05 TELETOUCH COMMUNICATIONS INC DE 3.01,8.01,9.01 09/02/05 TEMECULA VALLEY BANCORP INC DE 4.01 08/31/05 TERRA NITROGEN CO L P /DE DE 1.01,5.03,8.01,9.01 09/01/05 THIRD WAVE TECHNOLOGIES INC /WI DE 7.01,9.01 09/06/05 TIME WARNER TELECOM INC DE 7.01,9.01 09/07/05 TITAN PHARMACEUTICALS INC DE 5.02,9.01 08/31/05 TLC VISION CORP A6 8.01,9.01 09/06/05 TOLLGRADE COMMUNICATIONS INC \PA\ PA 1.01,1.02,9.01 08/31/05 TRANSWITCH CORP /DE DE 8.01,9.01 09/07/05 TRAVEL HUNT HOLDINGS INC 3.03,7.01 09/07/05 TRICO MARINE SERVICES INC DE 1.01,5.02,9.01 08/31/05 TRINITY INDUSTRIES INC DE 7.01,8.01 09/06/05 Trinsic, Inc. DE 1.01,9.01 08/31/05 TRUE VALUE CO DE 1.01 09/02/05 TRW AUTOMOTIVE HOLDINGS CORP DE 1.01,9.01 09/06/05 TYSON FOODS INC DE 7.01 09/07/05 UAL CORP /DE/ DE 8.01,9.01 09/07/05 ULTICOM INC NJ 2.02,9.01 09/07/05 UMPQUA HOLDINGS CORP OR 7.01,9.01 09/07/05 UNITED AMERICAN CORP FL 2.03,4.01,4.02,5.02,9.01 10/18/04 UNITED PAN AM FINANCIAL CORP CA 2.01,3.02 09/02/05 UNITED SURGICAL PARTNERS INTERNATIONA DE 7.01,9.01 09/07/05 UNITY BANCORP INC /NJ/ NJ 8.01,9.01 09/06/05 UNIVERSAL COMPRESSION HOLDINGS INC DE 8.01,9.01 09/06/05 UNIVERSITY BANCORP INC /DE/ DE 5.03 09/02/05 UNIVERSITY BANCORP INC /DE/ DE 1.01 09/02/05 UNIZAN FINANCIAL CORP OH 7.01,9.01 09/07/05 UNOVA INC DE 8.01,9.01 09/07/05 US ENERGY CORP WY 8.01 09/06/05 USI HOLDINGS CORP DE 7.01,9.01 09/07/05 VALERO L P DE 1.01 09/01/05 VALIDIAN CORP NV 1.01,9.01 08/31/05 VELOCITY ASSET MANAGEMENT INC DE 1.01,3.02,9.01 09/01/05 VENTURE FINANCIAL GROUP INC WA 2.01,9.01 09/07/05 VERINT SYSTEMS INC 1.01,9.01 09/07/05 VERINT SYSTEMS INC 2.02,9.01 09/07/05 VERTEX PHARMACEUTICALS INC / MA MA 4.01,9.01 09/06/05 VERTICALNET INC PA 1.01,3.01,9.01 08/31/05 VESTA INSURANCE GROUP INC DE 1.02,9.01 08/31/05 VIASPACE Inc. NV 8.01,9.01 08/31/05 VITACUBE SYSTEMS HOLDINGS INC NV 1.01,8.01,9.01 09/06/05 VOLT INFORMATION SCIENCES, INC. NY 2.02,9.01 09/07/05 WARWICK VALLEY TELEPHONE CO NY 3.01,9.01 09/07/05 WCI COMMUNITIES INC 5.02,9.01 09/06/05 WEATHERFORD INTERNATIONAL LTD D0 1.01,2.01,2.03,7.01,9.01 08/31/05 WELLS REAL ESTATE INVESTMENT TRUST II MD 8.01 09/07/05 WELLS REAL ESTATE INVESTMENT TRUST IN DE 8.01 09/07/05 WEST PHARMACEUTICAL SERVICES INC PA 2.01,9.01 09/07/05 AMEND WESTERN GOLDFIELDS INC ID 1.01 09/01/05 WET SEAL INC DE 5.02 08/15/04 WFS FINANCIAL 2005-3 OWNER TRUST CA 8.01,9.01 09/01/05 WILEY JOHN & SONS INC NY 7.01 07/31/05 Williams Partners L.P. DE 7.01,8.01 09/06/05 WINTHROP GROWTH INVESTORS I LP MA 2.03,9.01 08/31/05 WIRELESS AGE COMMUNICATIONS INC NV 2.01,9.01 07/30/04 AMEND WORLD AM, INC. 1.01,3.02,5.01,9.01 06/10/05 AMEND WORLD WRESTLING ENTERTAINMENTINC DE 2.02,9.01 09/07/05 WorldSpace, Inc DE 2.02,9.01 09/07/05 XCEL ENERGY INC MN 2.02,9.01 09/07/05 XILINX INC DE 7.01,9.01 09/07/05 XSUNX INC CO 8.01,9.01 09/06/05 Y3K SECURE ENTERPRISE SOFTWARE INC NV 2.03,9.01 06/24/05 Yukon Resources Corp. NV 3.02 09/01/05 ZENITH NATIONAL INSURANCE CORP DE 8.01,9.01 09/07/05