SEC NEWS DIGEST Issue 2005-130 July 8, 2005 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS CLOSED MEETING – FRIDAY, JULY 15, 2005 – 10:00 A.M. The subject matter of the closed meeting scheduled for Friday, July 15, will be: Formal orders of investigations; Institution and settlement of injunctive actions; and Institution and settlement of administrative proceedings of an enforcement nature. RULES AND RELATED MATTERS AMENDMENTS TO THE PENNY STOCK RULES On April 26, 2005, the Commission adopted amendments to the definition of “penny stock” in Exchange Act Rule 3a51-1 as well amendments to the procedural requirements of Exchange Act Rules 15g-2 and 15g-9. The Commission also adopted amendments to Schedule 15G. Publication of the rule amendments is expected in the Federal Register during the week of July 11th. (Rel. 34-51983; File No. S7-02-04) ENFORCEMENT PROCEEDINGS IN THE MATTER OF DUKE ENERGY CORPORATION On July 8, the Commission issued an Order Instituting Cease-and-Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against Duke Energy Corporation. The Order finds that from at least June 1997 through at least November 2002, Duke engaged in energy trading without having internal accounting controls that were sufficient to ensure that the company’s traders properly recorded their trading activities in Duke’s books and records. As a result, certain traders manipulated Duke’s books and records in order to maximize the size of their year-end bonuses and other performance-based compensation. The traders misclassified approximately $56.2 million of transactions in Duke’s books and records. Based on the above, the Order requires Duke to cease and desist from committing or causing any violations and any future violations of Sections 13(b)(2)(A) and 13(b)(2)(B) of the Securities Exchange Act of 1934. Duke consented to the issuance of the Order without admitting or denying any of the Commission’s findings. (Rel. 34-51995; AAE Rel. 2273; File No. 3-11974) COMMISSION DECLARES DECISION AS TO EAGLETECH COMMUNICATIONS, INC. FINAL The decision of an administrative law judge with respect to Eagletech Communications, Inc. has become final. The law judge found that Eagletech violated Section13(a) of the Securities Exchange Act of 1934, and Exchange Act Rules13a-1 and13a-13 by failing to file its quarterly reports on Form 10-QSB after Dec. 31, 2001, or its annual reports on Form 10-KSB after March 31, 2001. The law judge revoked the registration of all classes of the registered securities of Eagletech Communications, Inc. (Rel. 34-51978; File No. 3-11832) SEC v. SCOTT CHRISTIAN On July 7, the Commission filed a civil injunctive action in the U.S. District Court for the Southern District of New York against Scott A. Christian (Christian), a registered representative (or broker) at Trautman Wasserman & Co., Inc. (Trautman Wasserman), who participated in a scheme to defraud mutual funds and their shareholders by engaging in late trading and disruptive market timing of mutual fund shares for customers. The Commission’s complaint alleges that Christian executed tens of thousands of “late trades” for hedge fund customers and engaged in deceptive conduct to evade restrictions that mutual fund companies sought to place on his customers’ frequent, short-term trading of mutual fund shares. Additionally, Christian created false records to conceal late trading. The Commission filed its complaint against Christian, 29 years old, a resident of New York, New York. At all relevant times, Christian was employed by Trautman Wasserman as a registered representative. The complaint alleges the following: Between January 2001 and September 2003, Christian, together with others at Trautman Wasserman, engaged in late trading on behalf of customers. “Late trading” refers to the practice of placing orders to buy, redeem, or exchange mutual fund shares after 4:00 p.m. Eastern Time, the time as of which mutual funds typically calculate their net asset value (NAV), but receiving the priced based on the prior NAV already determined as of 4:00 p.m. Late trading enables the trader to profit by basing trades on market events that occur after 4:00 p.m. Christian carried out the late- trading scheme by having customers submit proposed mutual-fund trading orders during the trading day and time-stamping them just before 4:00 p.m. to make it appear that customer orders were received before 4:00 p.m. Christian did not, however, enter these proposed trades for execution. Instead, Christian communicated with customers after 4:00 p.m. and often until 6:30 p.m. or later to determine if the customers wanted to execute the proposed orders or submit different orders based on post-4:00 p.m. market information. After customers made their final post-4:00 p.m. trading decisions, Christian entered orders into the trading system used by Trautman Wasserman. Additionally, Christian engaged in deceptive conduct to evade restrictions that mutual fund companies sought to place on Christian’s potentially harmful market timing trades. “Market timing” includes frequent, short-term trading in mutual fund shares to exploit inefficiencies in mutual fund pricing. Market timing, while not illegal per se, can harm other mutual fund shareholders because it can dilute the value of their shares, disrupt the management of the mutual fund’s investment portfolio, and cause other shareholders to bear the costs incurred by accommodating frequent trading by the market timer. During the period March 2001 through April 2003, Christian and Trautman Wasserman received 307 letters from 40 fund companies seeking to stop excessive trading by accounts at Trautman Wasserman. Knowing that mutual fund companies monitored market-timing activity by account number and registered representative identification number, Christian opened and traded in multiple accounts for his market-timing customers and utilized numerous different registered representative identification numbers, so that his customers could evade mutual fund companies’ restrictions on their trading. The Commission charges Christian with violating Section 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, and with aiding and abetting violations of Sections 10(b), 15(c) and 17(a) of the Exchange Act and Rules 10b-3, 10b-5 and 17a-3 thereunder. The Commission seeks a permanent injunction against future violations of these provisions, disgorgement plus prejudgment interest, and civil penalties. [SEC v. Scott A. Christian, CV 05 6239 (LTS) SDNY] (LR- 19294) PRIME BANK FRAUD PARTICIPANT INDICTED FOR PERJURY, OBSTRUCTION AND FALSE STATEMENTS DURING SEC LITIGATION On June 30, William Whelan, of Visalia, California, was indicted on criminal charges brought by the United States Attorney for the Eastern District of California. Whelan was named in a seven count indictment charging him with perjury, obstruction of justice and providing false statements in connection with a deposition provided to the Commission in the SEC v. Cook matter (LR-16089/March 17, 1999). The SEC v. Cook case involved an emergency action brought by the Commission in March 1999 to halt an ongoing Ponzi scheme centered around the offer and sale of non-existent prime bank securities issued by Dennel Finance Limited. The Commission, after successfully shutting down the Dennel scheme, learned that certain individuals affiliated with Dennel were conducting a nearly identical fraud under a new name, Resource Development International, LLC. As a result, the Commission successfully brought a second emergency action in March 2002 against Resource Development and others to end the related scheme. William Whelan was a named Defendant in the SEC v. Resource Development litigation (LR-17438/March 26, 2002). The indictment alleges that Whelan, a licensed insurance agent, was sued by the Court-appointed Receiver in the SEC v. Cook case after he was identified as “facilitator” who received commissions from the offer and sale of the fraudulent Dennel program. The Commission and Receiver deposed Whelan in SEC v. Cook in August 2000 and Whelan was questioned about his involvement in other high-yield, prime bank programs, including, specifically, the Resource Development program. The indictment alleges that Whelan, during his deposition, testified falsely numerous times about his role in the Resource Development program. Whelan testified that he had never received any commissions for offering or selling any high-yield bank debenture-type program other than the Dennel program. Whelan further testified that he had never seen documents relating to the Resource Development program. In addition, Whelan testified that he had never heard of an entity called SResource Development.” Contrary to Whelan’s statements, he had, in fact, been offering and selling the fraudulent Resource Development program for several months prior to his testimony, had received commissions for selling the Resource Development investment, and had utilized the documents disseminated by Resource Development in the course of selling the program. [SEC v. Benjamin Franklin Cook, et al., Civil Action No. 3:99-CV-571-R, USDC, NDTX (Dallas Division); SEC v. Resource Development International, LLC, et. al., Civil Action No. 4- 97CV-1018Y, USDC, NDTX (Dallas Division); U.S. v. William Whelan, Criminal Action No. 05CR00226OWW, USDC, EDCA ] (LR-19295) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change filed by the American Stock Exchange relating to odd-lots in Nasdaq securities (SR-Amex-2005-065) has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of July 11. (Rel. 34-51975) PROPOSED RULE CHANGE A proposed rule change (SR-NASD-2005-079) has been filed by the National Association of Securities Dealers regarding a proposal to amend the NASD Code of Arbitration Procedure primarily to provide for a 10-day notice requirement before a party issues a subpoena to a non-party for pre- hearing discovery. Publication of the proposal is expected in the Federal Register during the week of July 11. (Rel. 34-51981) ORDER OF SUMMARY ABROGATION OF PROPOSED RULE CHANGE The Commission ordered the summary abrogation of a proposed rule change (SR-Phlx-2005-37) submitted by the Philadelphia Stock Exchange relating to payment for order flow and directed orders. Publication is expected in the Federal Register during the week of July 11. (Rel. 34-51984) 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 UNITED COMMUNITY BANKSHARES OF FLORIDA INC, 1411 EDGEWATER DRIVE, ORLANDO, FL, 32803, 407-642-7151 - 0 ($6,749,848.00) Equity, (File 333-126432 - Jul. 7) (BR. 07) S-8 UNITED COMMUNITY BANKSHARES OF FLORIDA INC, 1411 EDGEWATER DRIVE, ORLANDO, FL, 32803, 407-642-7151 - 0 ($6,073,536.00) Equity, (File 333-126433 - Jul. 7) (BR. 07) S-8 IPC HOLDINGS LTD, 29 RICHMOND RD, C/O AMERICAN INTERNATIONAL BLDG, PEMBROKE HM 08 BERMU, D0, 00000, 4412952121 - 0 ($49,712,500.00) Equity, (File 333-126434 - Jul. 7) (BR. 01A) S-3 Nomura Home Equity Loan, Inc., 2 WORLD FINANCIAL CENTER, 21ST FLOOR, NEW YORK, NY, 10281, (212) 667-9300 - 0 ($7,000,000,000.00) Asset-Backed Securities, (File 333-126435 - Jul. 7) (BR. 05) F-6 APT SATELLITE HOLDINGS LTD, ROOM 3111-3112 31/F, ONE PACIFIC PL, 88 QUEENSWAY HONG KO, K3, 00000, 25,000,000 ($1,250,000.00) ADRs/ADSs, (File 333-126436 - Jul. 7) (BR. 11C) F-6 RIO TINTO LTD, LEVEL 33, 55 COLLINS STREET, MELBOURNE, VICTORIA 3000, C3, AUSTRALIA, 61 3 9283 3333 - 0 ($500,000.00) ADRs/ADSs, (File 333-126437 - Jul. 7) (BR. 04B) S-8 ARTEMIS INTERNATIONAL SOLUTIONS CORP, 4041 MACARTHUR BLVD., SUITE 260, NEWPORT BEACH, CA, 92660, 9496607100 - 0 ($14,773,602.00) Equity, (File 333-126438 - Jul. 7) (BR. 03A) S-8 ENVIRONMENTAL POWER CORP, ONE CATE STREET, 4TH FLOOR, PORTSMOUTH, NH, 03801, 6034311780 - 428,571 ($2,713,979.36) Equity, (File 333-126439 - Jul. 7) (BR. 02A) S-8 COMMUNITY BANCORP INC, 130 WEST FALLBROOK STREET, FALLBROOK, CA, 92028, 7607238811 - 0 ($1.00) Other, (File 333-126440 - Jul. 7) (BR. 07B) SB-2 SRKP 3, INC, C/O SRKP 3 INC, 1900 AVENUE OF THE STARS SUITE 310, LOS ANGELES, CA, 90067, 310-843-9300 - 700,000 ($119,000.00) Equity, (File 333-126441 - Jul. 7) (BR. 09) S-8 ENGINEERED SUPPORT SYSTEMS INC, 201 EVANS LN, ST LOUIS, MO, 63121, 3149935880 - 600,000 ($21,498,000.00) Equity, (File 333-126442 - Jul. 7) (BR. 06C) S-3 IMH ASSETS CORP, 1401 DOVE STREET, SUITE 200, NEWPORT BEACH, CA, 92660, 9494753600 - 0 ($15,000,000,000.00) Asset-Backed Securities, (File 333-126443 - Jul. 7) (BR. 05D) S-8 PETROLEUM DEVELOPMENT CORP, 103 E MAIN ST, BRIDGEPORT, WV, 26330, 3048426256 - 40,000 ($1,352,000.00) Equity, (File 333-126444 - Jul. 7) (BR. 04C) S-8 CHAUS BERNARD INC, 800 SECAUCUS ROAD, NEW YORK, NY, 10018, 2018634646 - 0 ($5,340,714.00) Equity, (File 333-126445 - Jul. 7) (BR. 02B) S-3 PLAINS ALL AMERICAN PIPELINE LP, 333 CLAY STREET, SUITE 1600, HOUSTON, TX, 77002, 7136544100 - 0 ($1,810,373,831.00) Other, (File 333-126447 - Jul. 7) (BR. 04A) F-1 LG.Philips LCD Co., Ltd., 17TH FLOOR, WEST TOWER, LG TWIN TOWERS, 20 YOIDO-DONG, YOUNGDUNGPO-GU, SEOUL, M5, 150-721, 82-2-3777-0790 - 0 ($1,700,000,000.00) ADRs/ADSs, (File 333-126448 - Jul. 7) (BR. 10B) S-1 DRUGMAX INC, 12505 STARKEY RD, SUITE A, LARGO, FL, 33773, 7275330431 - 35,481,166 ($91,838,713.75) Equity, (File 333-126449 - Jul. 7) (BR. 01C) S-8 LINCOLN NATIONAL CORP, 1500 MARKET STREET STE 3900, CENTRE SQUARE WEST TOWER, PHILADELPHIA, PA, 19102, 2154481475 - 50,000,000 ($50,000,000.00) Debt Convertible into Equity, (File 333-126452 - Jul. 7) (BR. 01C) SB-2 STELLAR TECHNOLOGIES, INC., 5633 STRAND BOULEVARD, SUITE 318, NAPLES, FL, 34110, 2395968655 - 6,687,906 ($3,377,392.00) Equity, (File 333-126453 - Jul. 7) (BR. 08C) S-3 MAXTOR CORP, 500 MCCARTHY BLVD, MILPITAS, CA, 95035, 4088945000 - 0 ($13,540,195.92) Equity, (File 333-126454 - Jul. 7) (BR. 03B) S-8 MAXTOR CORP, 500 MCCARTHY BLVD, MILPITAS, CA, 95035, 4088945000 - 0 ($61,866,810.14) Equity, (File 333-126455 - Jul. 7) (BR. 03B) S-3 WESTERN MASSACHUSETTS ELECTRIC CO, ONE FEDERAL STREET, BUILDING 111-4, SPRINGFIELD, MA, 01105, 4137855871 - 0 ($75,000,000.00) Non-Convertible Debt, (File 333-126456 - Jul. 7) (BR. 02) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 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 --------------------------------------------------------------------------------------------------------- 4 KIDS ENTERTAINMENT INC NY 1.01,3.01,5.02,9.01 06/30/05 A.C. Moore Arts & Crafts, Inc. PA 2.02 07/07/05 ABC BANCORP GA 1.01,9.01 06/30/05 ACCENTURE LTD 1.01,2.02,9.01 07/07/05 ACCENTURE SCA 1.01,2.02,9.01 07/07/05 ACE LTD D0 1.01,1.02,2.03,9.01 07/01/05 ADVANCED CELL TECHNOLOGY, INC. NV 5.03,9.01 07/06/05 ADVANCED CELL TECHNOLOGY, INC. NV 7.01 07/06/05 ADVANCED PHOTONIX INC DE 5.02,9.01 07/05/05 ADVANTA BUSINESS RECEIVABLES CORP 8.01,9.01 07/07/05 AEROGEN INC DE 5.02 06/30/05 ALBANY MOLECULAR RESEARCH INC DE 1.01 07/07/05 ALLIED HOLDINGS INC GA 1.01,9.01 07/05/05 ALLION HEALTHCARE INC DE 2.01,9.01 06/30/05 ALTIRIS INC DE 2.02,9.01 07/07/05 AMERICAN BUSINESS CORP CO 4.01,9.01 06/15/05 AMEND AMERICAN DENTAL PARTNERS INC DE 8.01,9.01 07/01/05 AMERICAN HOME MORTGAGE INVESTMENT TRU DE 8.01,9.01 06/22/05 AMERICAN HOME MORTGAGE INVESTMENT TRU DE 2.01,9.01 06/22/05 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE 8.01 07/06/05 AMERICAN OIL & GAS INC NV 8.01,9.01 07/07/05 American Reprographics CO DE 1.01,2.03,9.01 07/05/05 AMERICAN RETIREMENT CORP TN 1.01,7.01 06/29/05 AMERICAN SKIING CO /ME DE 9.01 07/07/05 AMISTAR CORP CA 5.02 06/29/05 ANADYS PHARMACEUTICALS INC 8.01,9.01 07/07/05 ANGEION CORP/MN MN 1.01,2.03,9.01 06/30/05 ANNTAYLOR STORES CORP DE 7.01,9.01 07/07/05 ANTHRACITE CAPITAL INC MD 8.01,9.01 07/07/05 APPLEBEES INTERNATIONAL INC DE 2.02,7.01,9.01 07/07/05 AQUILA INC DE 8.01,9.01 07/07/05 ARGAN INC DE 1.01,2.03,9.01 07/05/05 ARGENTEX MINING CORP NV 1.01,3.02 07/05/05 ARGENTEX MINING CORP NV 1.01,3.02 07/05/05 AMEND ASSET BACKED SECURITIES CORP DE 8.01,9.01 06/07/05 ATHEROGENICS INC GA 1.01 06/30/05 AUTO UNDERWRITERS OF AMERICA, INC. CA 1.01,3.02 06/29/05 AVALONBAY COMMUNITIES INC MD 1.01,5.02 07/07/05 AVP INC DE 5.02 07/05/05 AXSYS TECHNOLOGIES INC DE 9.01 05/02/05 AMEND Banc of America Funding 2005-3 Trust DE 8.01,9.01 06/27/05 Banc of America Mortgage Securities M DE 8.01,9.01 05/26/05 BANK JOS A CLOTHIERS INC /DE/ DE 2.02,9.01 07/07/05 BARRETT BUSINESS SERVICES INC MD 1.01,9.01 07/01/05 BAS SECURITIZATION LLC DE 8.01,9.01 07/07/05 BERKSHIRE INCOME REALTY INC 1.01,2.01,9.01 06/30/05 BIG LOTS INC OH 1.01,7.01,9.01 07/05/05 BIMINI MORTGAGE MANAGEMENT INC MD 7.01,9.01 07/07/05 BIOPHAN TECHNOLOGIES INC NV 1.01 06/30/05 BIOVERIS CORP DE 1.01,9.01 07/07/05 BKF CAPITAL GROUP INC DE 8.01,9.01 07/05/05 BLUE HOLDINGS, INC. NV 1.01,9.01 07/05/05 BORLAND SOFTWARE CORP DE 1.02,2.02,5.02,9.01 07/07/05 BORLAND SOFTWARE CORP DE 2.05 04/07/05 AMEND BOSTON SCIENTIFIC CORP DE 1.01,9.01 07/01/05 BOSTON SCIENTIFIC CORP DE 8.01,9.01 07/01/05 BOUNDLESS MOTOR SPORTS RACING INC CO 5.02,9.01 07/06/05 BOUNDLESS MOTOR SPORTS RACING INC CO 1.01,2.01,9.01 06/30/05 BROADWAY FINANCIAL CORP \DE\ DE 7.01 06/30/05 BSD MEDICAL CORP DE 7.01,9.01 07/07/05 BSQUARE CORP /WA WA 1.01,9.01 06/30/05 BUILD A BEAR WORKSHOP INC DE 2.02,9.01 07/07/05 Bunge LTD 8.01,9.01 07/06/05 C & F FINANCIAL CORP VA 8.01,9.01 06/30/05 C-CHIP TECHNOLOGIES CORP NV 7.01,9.01 07/07/05 CalAmp Corp. DE 2.02,9.01 07/07/05 CALLISTO PHARMACEUTICALS INC DE 5.02 06/30/05 CAMINOSOFT CORP CA 1.01,9.01 06/30/05 CANCERVAX CORP DE 2.03,9.01 07/06/05 CAPITAL SENIOR LIVING CORP DE 1.01,2.03,7.01,9.01 06/30/05 CAPITALSOURCE INC DE 1.01,2.03,9.01 06/30/05 CDW CORP IL 5.02,9.01 07/07/05 CEDAR FAIR L P DE 5.02 07/06/05 CENTERPOINT ENERGY INC 1.01,2.03,8.01,9.01 06/29/05 CEPHALON INC DE 1.01,3.02,8.01,9.01 06/30/05 CHEVIOT FINANCIAL CORP 1.01,9.01 07/06/05 CHINA MOBILITY SOLUTIONS, INC. (forme FL 5.02 07/06/05 CLAIRES STORES INC DE 2.02,9.01 07/07/05 CLECO CORP LA 8.01,9.01 06/30/05 CLICKABLE ENTERPRISES INC DE 1.01,3.02 06/30/05 CMGI INC DE 1.01,2.03,9.01 06/30/05 CNL Hotels & Resorts, Inc. MD 1.01,9.01 07/07/05 COACH INC MD 2.01,9.01 07/01/05 COACH INDUSTRIES GROUP INC NV 1.01,9.01 06/30/05 COCA COLA BOTTLING CO CONSOLIDATED /D DE 8.01 06/30/05 COCA COLA ENTERPRISES INC DE 8.01 06/30/05 COCONNECT INC NV 4.02 07/07/05 COLORADO WYOMING RESERVE CO WY 4.01,9.01 12/20/04 AMEND Commercial Vehicle Group, Inc. DE 8.01 07/06/05 COMPREHENSIVE CARE CORP DE 8.01,9.01 07/07/05 CONSOLIDATED WATER CO LTD E6 1.01,2.03,9.01 07/01/05 CONTINENTAL MATERIALS CORP DE 1.01,2.03,9.01 06/28/05 COOPER CAMERON CORP DE 5.02,9.01 07/06/05 Cord Blood America, Inc. FL 2.04,9.01 07/06/05 CORILLIAN CORP OR 8.01 07/06/05 CORINTHIAN COLLEGES INC 1.01,9.01 06/30/05 COST U LESS INC WA 2.02,9.01 07/06/05 Courtside Acquisition Corp DE 8.01,9.01 07/07/05 CRAWFORD & CO GA 5.02 07/01/05 CROWN MEDIA HOLDINGS INC DE 5.02 12/20/04 AMEND CROWN NORTHCORP INC DE 2.01,2.03 06/30/05 CRYOLIFE INC FL 1.01,8.01,9.01 07/01/05 CSB BANCORP INC /OH OH 8.01 07/07/05 CSG SYSTEMS INTERNATIONAL INC DE 1.01 03/06/05 AMEND CUNO INC DE 9.01 05/11/05 AMEND CUTTER & BUCK INC WA 1.01,2.01,7.01,9.01 07/06/05 CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 06/23/05 CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 06/23/05 CYBERTEL CAPITAL CORP NV 1.01,3.02,5.01,5.02,9.01 06/14/05 CYCO NET INC NV 1.01,3.02,9.01 07/07/05 CYTRX CORP DE 3.02 06/30/05 DAKOTA GROWERS PASTA CO INC ND 2.03,9.01 06/30/05 DATASTREAM SYSTEMS INC DE 2.02,3.01,7.01,9.01 07/06/05 DEL GLOBAL TECHNOLOGIES CORP NY 4.01,9.01 06/30/05 DEL GLOBAL TECHNOLOGIES CORP NY 1.01,9.01 07/07/05 DENDRITE INTERNATIONAL INC NJ 1.01,2.03,9.01 07/01/05 DENTSPLY INTERNATIONAL INC /DE/ DE 1.01,5.02,9.01 07/01/05 Dermisonics, Inc 7.01,9.01 07/06/05 Deutsche Alt-A Securities, Inc. Mortg 8.01,9.01 06/27/05 DICKIE WALKER MARINE INC 8.01,9.01 07/06/05 DIGICORP UT 5.02 07/01/05 DIGITAL GENERATION SYSTEMS INC DE 2.02 07/06/05 DILLARDS INC DE 7.01,9.01 07/07/05 DITECH COMMUNICATIONS CORP DE 7.01 06/30/05 DIVERSIFIED SECURITY SOLUTIONS INC DE 1.01,2.03,9.01 06/30/05 DNAPRINT GENOMICS INC UT 1.01,2.03 06/30/05 DND TECHNOLOGIES INC NV 1.01,3.02,9.01 07/07/05 DOLLAR FINANCIAL CORP DE 1.01,9.01 06/30/05 DOLLAR GENERAL CORP TN 7.01,9.01 07/07/05 DRUGMAX INC NV 1.01,5.03,9.01 07/05/05 DRUGSTORE COM INC DE 1.02 07/01/05 DRYCLEAN USA INC DE 4.01,9.01 06/30/05 DUPONT E I DE NEMOURS & CO DE 7.01,9.01 07/07/05 EB2B COMMERCE INC /NY/ NJ 4.01,9.01 02/08/05 ECHOSTAR COMMUNICATIONS CORP NV 1.01,9.01 06/30/05 ECOLOGY & ENVIRONMENT INC NY 4.01 07/07/05 EDEN ENERGY CORP NV 7.01,9.01 07/07/05 ELECTROGLAS INC DE 2.02,9.01 07/07/05 ELEPHANT TALK COMMUNICATIONS INC CA 1.01,3.02,9.01 06/30/05 EMERITUS CORP\WA\ WA 1.01,2.03,7.01,9.01 06/30/05 EMERITUS CORP\WA\ WA 1.01,8.01,9.01 06/30/05 ENCORE ACQUISITION CO DE 1.01,8.01,9.01 06/30/05 ENESCO GROUP INC IL 1.01,5.02,9.01 07/07/05 ENTHEOS TECHNOLOGIES INC NV 4.01,9.01 06/30/05 EPIMMUNE INC DE 1.01,9.01 06/30/05 EQUITEX INC DE 3.02 06/30/05 EQUITY LIFESTYLE PROPERTIES INC MD 3.02,8.01 06/30/05 EQUITY ONE INC MD 1.01,9.01 07/01/05 ESS TECHNOLOGY INC CA 1.01 06/30/05 ESSENTIAL INNOVATIONS TECHNOLOGY CORP NV 9.01 06/30/05 ESSEX CORP VA 1.01,2.03 06/30/05 ETS PAYPHONES INC 1.01,2.01 06/30/05 FAIRCHILD INTERNATIONAL CORP NV 2.01,5.02,8.01,9.01 06/30/05 FAMILY DOLLAR STORES INC DE 7.01,9.01 07/07/05 FASTENTECH INC DE 2.01 06/30/05 FEM ONE INC NV 8.01 07/05/05 FIBERSTARS INC /CA/ CA 7.01,9.01 06/30/05 FIRST BANCORP OF INDIANA INC IN 8.01 06/29/05 FIRST COMMONWEALTH FINANCIAL CORP /PA PA 5.02,9.01 04/21/05 FIRST NATIONAL BANC INC GA 1.01,9.01 06/30/05 FIRSTBINGO COM NV 7.01,9.01 07/07/05 FISCHER IMAGING CORP DE 2.05 06/30/05 FLEETWOOD ENTERPRISES INC/DE/ DE 2.02,9.01 07/07/05 FLEETWOOD ENTERPRISES INC/DE/ DE 1.01,2.03 07/01/05 FLIGHT SAFETY TECHNOLOGIES INC NV 7.01 07/07/05 Fortuna Gaming Corp. 5.02,5.03,8.01,9.01 07/06/05 FORTUNE BRANDS INC DE 8.01,9.01 06/30/05 FOX & HOUND RESTAURANT GROUP DE 2.02 07/07/05 FPL GROUP INC FL 7.01,8.01,9.01 07/02/05 FUEL CORP OF AMERICA NV 3.02,4.01,5.01,5.02 04/08/05 AMEND G&K SERVICES INC MN 1.01,2.03 06/30/05 GAP INC DE 7.01,9.01 07/07/05 GENCORP INC OH 2.02,7.01,9.01 07/07/05 GEO GROUP INC FL 1.02 06/30/05 GLOBAL IMAGING SYSTEMS INC DE 1.01 06/30/05 GOLD BANC CORP INC KS 1.01 06/30/05 GOLDEN MEDIA, INC. 1.01,2.01,9.01 06/30/05 GOTTSCHALKS INC DE 1.01 06/23/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 07/01/05 GREATER BAY BANCORP CA 5.02,9.01 06/30/05 GRIFFON CORP DE 1.01,2.01,2.03,9.01 06/30/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 07/05/05 GSI GROUP INC DE 5.02 07/07/05 GSR Mortgage Loan Trust 2005-1F DE 8.01,9.01 06/27/05 GSR Mortgage Loan Trust 2005-2F DE 8.01,9.01 06/27/05 GSR Mortgage Loan Trust 2005-3F DE 8.01,9.01 06/27/05 GSR Mortgage Loan Trust 2005-4F DE 8.01,9.01 06/27/05 HALIFAX CORP VA 1.01,2.01,9.01 07/07/05 AMEND HALLWOOD GROUP INC DE 8.01 07/01/05 HARVEY ELECTRONICS INC NY 8.01 07/05/05 HEALTH GRADES INC DE 1.01 07/01/05 HEALTH NET INC DE 8.01 06/30/05 HEPALIFE TECHNOLOGIES INC FL 4.01,9.01 06/30/05 HERBALIFE LTD. E9 5.02 07/05/05 HIGHWOODS PROPERTIES INC MD 2.02 07/06/05 AMEND HIGHWOODS REALTY LTD PARTNERSHIP NC 2.02 07/06/05 AMEND HOME INTERIORS & GIFTS INC TX 1.01,9.01 06/30/05 HORIZON OFFSHORE INC DE 1.01,1.02,9.01 07/06/05 HORTON D R INC /DE/ DE 2.02,9.01 07/07/05 HOTEL OUTSOURCE MANAGEMENT INTERNATIO DE 8.01 07/01/05 I/OMAGIC CORP NV 1.01,2.04,9.01 06/10/05 ICAD INC DE 2.02 07/01/05 IDENTIX INC DE 1.01,9.01 06/30/05 INCENTRA SOLUTIONS, INC. NV 1.01,2.03,3.02,9.01 06/30/05 INFORMATION ARCHITECTS CORP NC 5.02,9.01 07/01/05 INNOVA PURE WATER INC /FL/ FL 4.01 06/29/05 INNOVO GROUP INC DE 2.02,9.01 07/07/05 INSIGNIA SOLUTIONS PLC 1.01,3.02,8.01,9.01 06/30/05 INTEGRATED ALARM SERVICES GROUP INC DE 3.01,9.01 07/06/05 INTEGRATED ELECTRICAL SERVICES INC DE 1.01,7.01,9.01 06/30/05 INTEGRITY MUTUAL FUNDS INC ND 2.03 07/07/05 INTELLIGROUP INC NJ 1.01,9.01 06/30/05 INTERCHANGE CORP DE 3.02 06/30/05 INTERDIGITAL COMMUNICATIONS CORP PA 1.01 06/30/05 INTERNATIONAL MICROCOMPUTER SOFTWARE CA 2.01,9.01 06/29/05 INTERNATIONAL MICROCOMPUTER SOFTWARE CA 2.01,9.01 07/01/05 INTERNATIONAL SPEEDWAY CORP FL 2.02,7.01,8.01,9.01 07/06/05 INTERNATIONAL THOROUGHBRED BREEDERS I DE 1.01 06/30/05 INTERSTATE POWER & LIGHT CO IA 8.01,9.01 07/05/04 INTERVIDEO INC CA 4.01 06/30/05 INTRAWARE INC DE 1.01,9.01 06/30/05 INVERNESS MEDICAL INNOVATIONS INC DE 1.01,2.01,2.03,9.01 06/30/05 INVESTORS CAPITAL HOLDINGS LTD MA 2.02 07/07/05 IPEX, INC NV 1.01,9.01 06/30/05 IRWIN FINANCIAL CORP IN 8.01,9.01 07/07/05 IXIA CA 5.02 07/01/05 J C PENNEY CO INC DE 2.01 07/05/05 JACUZZI BRANDS INC DE 2.01,9.01 06/30/05 JACUZZI BRANDS INC DE 8.01 06/30/05 AMEND JCM PARTNERS LLC DE 3.02 07/01/05 JO-ANN STORES INC OH 7.01,9.01 07/07/05 JPMorgan Chase Commercial Mortgage Se DE 8.01,9.01 07/07/05 Kearny Financial Corp. X1 8.01,9.01 07/06/05 KESTREL ENERGY INC CO 3.02,5.01,9.01 06/30/05 KITE REALTY GROUP TRUST MD 1.01,9.01 06/30/05 KITTY HAWK INC DE 1.01,9.01 06/30/05 KOHLS CORPORATION WI 7.01,9.01 07/07/05 KULICKE & SOFFA INDUSTRIES INC PA 1.01,2.03 06/30/05 KUSHNER LOCKE CO CA 8.01,9.01 07/05/05 L & L FINANCIAL HOLDINGS INC NV 1.01 07/07/05 LAKES ENTERTAINMENT INC MN 4.01,9.01 06/30/05 LAMPERD LESS LETHAL INC NV 7.01 07/06/05 LB-UBS Commercial Mortgage Trust 2005 1.01 06/30/05 LEHMAN BROTHERS HOLDINGS INC DE 9.01 07/07/05 LEUCADIA NATIONAL CORP NY 1.01,9.01 06/15/05 AMEND LIFEPOINT HOSPITALS, INC. 1.01,8.01,9.01 06/30/05 LIFETIME BRANDS, INC DE 5.02 07/06/05 LIMELIGHT MEDIA GROUP INC NV 1.01,2.01,3.02,5.01,5.02,9.01 06/30/05 LONGS DRUG STORES CORP MD 7.01,9.01 07/07/05 MAC-GRAY CORP DE 8.01 06/30/05 MANAKOA SERVICES CORP NV 8.01,9.01 07/05/05 MASTR Adjustable Rate Mortgages Trust DE 8.01,9.01 06/29/05 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 07/07/05 MBNA CORP MD 8.01 07/07/05 MDC HOLDINGS INC DE 2.02,7.01,9.01 07/06/05 MDC HOLDINGS INC DE 2.03,9.01 07/07/05 MDI TECHNOLOGIES INC DE 8.01 06/30/05 MEDICSIGHT INC DE 5.02 06/30/05 MERCANTILE BANK CORP MI 2.02,9.01 07/07/05 MERCANTILE BANK CORP MI 2.02,7.01,9.01 07/07/05 MEREDITH CORP IA 2.01,2.03,9.01 07/01/05 MERISEL INC /DE/ DE 1.01,9.01 07/06/05 MERISTAR HOSPITALITY CORP MD 1.01 06/30/05 MERISTAR HOSPITALITY OPERATING PARTNE DE 1.01 06/30/05 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 06/27/05 MERRILL LYNCH MORTGAGE INVESTORS, INC DE 8.01,9.01 06/27/05 MICRO THERAPEUTICS INC DE 2.02,9.01 07/06/05 MICROVISION INC WA 5.02,9.01 06/30/05 MIDWEST BANC HOLDINGS INC DE 1.01 06/28/05 MILLS CORP DE 1.01 06/30/05 MONMOUTH REAL ESTATE INVESTMENT CORP MD 4.01,9.01 07/01/05 MORGAN BEAUMONT INC NV 8.01,9.01 07/01/05 MORGAN STANLEY DE 1.01,5.02,9.01 06/30/05 MORGAN STANLEY ABS CAPITAL I INC DE 8.01,9.01 07/05/05 MOUNTAINS WEST EXPLORATION INC NM 8.01 07/01/05 MS STRUCTURED SATURNS SERIES 2002-1 DE 8.01,9.01 07/01/05 MS STRUCTURED SATURNS SERIES 2003-3 DE 8.01,9.01 07/01/05 MSO HOLDINGS INC 5.02 07/05/05 MUNICIPAL MORTGAGE & EQUITY LLC DE 1.01,2.01,9.01 07/01/05 MYLAN LABORATORIES INC PA 5.02 07/06/05 NAAC Alternative Loan Trust, Series 2 8.01,9.01 06/27/05 NAAC Alternative Loan Trust, Series 2 DE 8.01,9.01 06/27/05 NABI BIOPHARMACEUTICALS DE 1.01 06/30/05 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 05/31/05 NAVISTAR FINANCIAL DEALER NOTE MASTER DE 8.01,9.01 05/31/05 NEIMAN MARCUS GROUP INC DE 2.02,7.01 07/07/05 NET 1 UEPS TECHNOLOGIES INC FL 8.01,9.01 07/04/05 NETWORK APPLIANCE INC CA 1.01,9.01 06/30/05 New York & Company, Inc. 7.01,9.01 07/07/05 NEWS CORP 1.01,9.01 06/30/05 North Atlantic Holding Company, Inc. DE 1.01,1.02,5.02,9.01 06/30/05 NORTH ATLANTIC TRADING CO INC NY 1.01,1.02,5.02,9.01 06/30/05 NORTHLAND CABLE PROPERTIES SEVEN LIMI WA 2.01,9.01 06/30/05 NovaStar Mortgage Funding Trust, Seri DE 8.01,9.01 06/27/05 NOVO NETWORKS INC DE 2.01,3.02,3.03,5.01,5.02,5.03,9.01 02/18/05 AMEND NUMEREX CORP /PA/ PA 3.02,9.01 07/01/05 OCA, INC. / DE / DE 1.01 06/30/05 ODYSSEY HEALTHCARE INC DE 5.02,9.01 07/07/05 OIL STATES INTERNATIONAL INC DE 8.01,9.01 07/06/05 OMNICARE INC DE 1.01,9.01 07/06/05 ONLINE RESOURCES CORP DE 3.01 07/01/05 OPTICAL SENSORS INC DE 1.01 06/30/05 ORAGENICS INC FL 1.02,5.02,9.01 07/07/05 OTTER TAIL CORP MN 1.01 06/30/05 OVERSTOCK COM INC UT 1.01,2.03,9.01 07/01/05 PARAMETRIC TECHNOLOGY CORP MA 7.01 07/07/05 PARKWAY PROPERTIES INC MD 1.01,9.01 07/06/05 Patient Safety Technologies, Inc DE 5.02 06/30/05 Patient Safety Technologies, Inc DE 1.01,9.01 06/30/05 PATTERSON COMPANIES, INC. MN 8.01,9.01 06/30/05 PAYLESS SHOESOURCE INC /DE/ DE 7.01,9.01 07/07/05 PDG ENVIRONMENTAL INC DE 1.01,3.02,5.03,8.01,9.01 07/01/05 PEERLESS SYSTEMS CORP DE 1.01,1.02,9.01 06/30/05 PENN VIRGINIA CORP VA 8.01 03/03/05 PEOPLES COMMUNITY BANCORP INC /MD/ MD 2.03,3.02 06/30/05 PEOPLES ENERGY CORP IL 1.01 07/07/05 PEPSI BOTTLING GROUP INC DE 2.02,9.01 07/07/05 PEPSICO INC NC 7.01,9.01 07/06/05 PHYTOMEDICAL TECHNOLOGIES INC NV 4.01,9.01 06/30/05 PINNACLE AIRLINES CORP DE 8.01,9.01 07/07/05 PLANETOUT INC DE 1.01,9.01 06/30/05 PLAYTEX PRODUCTS INC DE 5.02,9.01 07/07/05 PREMIERWEST BANCORP OR 2.02,9.01 07/07/05 PRESSURE BIOSCIENCES INC MA 1.01,9.01 06/30/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 07/01/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 07/01/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 07/01/05 PRO DEX INC CO 2.02,9.01 07/07/05 PSS WORLD MEDICAL INC FL 1.01,9.01 06/30/05 PULTE HOMES INC/MI/ MI 2.02,7.01,9.01 07/06/05 QUADRAMED CORP DE 1.02,9.01 07/01/05 RAMTRON INTERNATIONAL CORP DE 1.02,9.01 07/01/05 RANGE RESOURCES CORP DE 1.01 06/30/05 RAYTECH CORP DE 8.01,9.01 07/07/05 REMINGTON ARMS CO INC/ DE 1.01,9.01 06/30/05 RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 07/07/05 RESOURCE AMERICA INC DE 2.01,9.01 06/30/05 RF MICRO DEVICES INC NC 2.02 07/07/05 ROLLINS INC DE 8.01 07/07/05 SASCO Mortgage Pass Through Certifica DE 8.01,9.01 06/27/05 SATCON TECHNOLOGY CORP DE 7.01,9.01 07/06/05 SAXON CAPITAL INC MD 7.01,9.01 07/07/05 SCHICK TECHNOLOGIES INC DE 1.01,9.01 07/07/05 SCS TRANSPORTATION INC DE 2.02,8.01,9.01 07/07/05 SEALIFE CORP 1.01,9.01 06/30/05 SECURED DATA INC /NV/ NV 1.01,9.01 06/30/05 SEMTECH CORP DE 1.01 06/30/05 SENTO CORP UT 1.01,9.01 07/01/05 Services Acquisition Corp. Internatio DE 8.01,9.01 07/06/05 AMEND SERVOTRONICS INC /DE/ DE 1.01 07/01/05 SHOE PAVILION INC DE 2.02,9.01 07/07/05 SIEBEL SYSTEMS INC DE 2.02,2.05,9.01 06/30/05 SIERRA PACIFIC RESOURCES /NV/ NV 8.01,9.01 07/01/05 SILGAN HOLDINGS INC DE 7.01,9.01 07/05/05 SILGAN HOLDINGS INC DE 1.01,1.02,2.03,9.01 06/30/05 SILICON GRAPHICS INC DE 2.02,8.01,9.01 07/07/05 SIRENZA MICRODEVICES INC DE 1.01,1.02,5.02 07/07/05 SIRNA THERAPEUTICS INC CO 3.02 12/30/04 SMARTIRE SYSTEMS INC 5.02,9.01 06/30/05 SOMERA COMMUNICATIONS INC DE 2.02,9.01 07/07/05 SOUTHFIRST BANCSHARES INC DE 5.02,9.01 07/01/05 SOUTHWESTERN ENERGY CO AR 7.01 07/06/05 SPECIALTY UNDERWRITING & RESIDENTIAL DE 8.01,9.01 06/27/05 SPEEDEMISSIONS INC FL 1.01,2.01,3.02,5.03,9.01 06/30/05 SPORTS ARENAS INC DE 5.02 06/30/05 SS&C TECHNOLOGIES INC DE 1.01 06/30/05 STEINER LEISURE LTD C5 1.01 06/30/05 STEN CORP MN 1.01,2.01,9.01 06/30/05 STERICYCLE INC DE 1.01,9.01 06/30/05 STILLWATER MINING CO /DE/ DE 8.01,9.01 07/07/05 STRATS SM TRUST FOR JPMORGAN CHASE & 8.01 07/07/05 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 06/30/05 SUBURBAN PROPANE PARTNERS LP DE 7.01,8.01,9.01 07/07/05 SUPERCONDUCTOR TECHNOLOGIES INC 2.02,9.01 07/07/05 SWIFT TRANSPORTATION CO INC NV 1.01 07/01/05 TARGET CORP MN 8.01,9.01 07/07/05 TBC CORP DE 1.01,9.01 07/01/05 TCI SOLUTIONS INC 5.02 06/30/05 TechAlt, Inc. NV 5.02,9.01 07/06/05 TECHNE CORP /MN/ MN 8.01,9.01 07/06/05 TECHNEST HOLDINGS INC NV 5.03 06/30/05 TEREX CORP DE 1.01,9.01 07/01/05 TFM SA DE CV O5 1.01,5.02,9.01 07/05/05 THERMO ELECTRON CORP DE 1.01,2.03,9.01 06/30/05 TIMKEN CO OH 1.01,1.02,2.03,9.01 06/30/05 TODCO DE 1.01,9.01 07/01/05 TOPPS CO INC DE 8.01 06/30/05 TOTAL IDENTITY CORP FL 1.01,9.01 06/30/05 TOWER BANCORP INC PA 8.01 07/06/05 AMEND TOWER FINANCIAL CORP IN 1.02,2.01,9.01 07/01/05 TRANSDIGM INC DE 7.01 06/30/05 TRANSMETA CORP DE 4.01,9.01 06/30/05 TRC COMPANIES INC /DE/ DE 2.05,9.01 07/07/05 TRIARC COMPANIES INC DE 7.01 07/05/05 TRICELL INC NV 2.01,9.01 07/07/05 TRIKON TECHNOLOGIES INC DE 1.01,8.01,9.01 06/30/05 TUESDAY MORNING CORP/DE DE 2.02,9.01 07/07/05 UAP HOLDING CORP DE 2.02,9.01 07/07/05 UCN INC DE 2.01,2.03,5.02,9.01 06/30/05 UNITED MOBILE HOMES INC NJ 4.01,9.01 07/01/05 UNIVERSAL FOOD & BEVERAGE COMPNY NV 9.01 03/31/05 AMEND UNIVERSAL SECURITY INSTRUMENTS INC MD 8.01 06/30/05 URSTADT BIDDLE PROPERTIES INC MD 8.01,9.01 06/30/05 USI HOLDINGS CORP DE 2.01,2.05,9.01 06/30/05 V I TECHNOLOGIES INC DE 8.01,9.01 06/30/05 AMEND VAIL RESORTS INC DE 1.01,8.01,9.01 07/01/05 Valley Commerce Bancorp CA 8.01 06/29/05 VALLEY FINANCIAL CORP /VA/ VA 8.01 07/07/05 VAXGEN INC DE 1.01 06/07/05 VIANET TECHNOLOGY GROUP LTD DE 1.01,2.01,5.03,7.01,9.01 06/17/05 VIEWPOINT CORP DE 1.01,1.02 06/30/05 VIISAGE TECHNOLOGY INC DE 8.01,9.01 07/07/05 VOICE DIARY INC DE 8.01 06/30/05 WaMu Mortgage Pass-Through Certificat DE 9.01 06/23/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 07/05/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 07/06/05 WENDYS INTERNATIONAL INC OH 7.01,9.01 07/07/05 WESBANCO INC WV 8.01 06/29/05 WESTMORELAND COAL CO DE 1.01 06/30/05 Westpac Securitisation Mgt Pty Ltd Se 9.01 06/23/05 WILLIAM LYON HOMES DE 2.02,9.01 07/06/05 WILLIAMS SCOTSMAN INC MD 8.01,9.01 07/05/05 WILLIAMS SCOTSMAN INTERNATIONAL INC DE 8.01,9.01 07/05/05 WINDSWEPT ENVIRONMENTAL GROUP INC DE 1.01,1.02,2.03,3.02,3.03,4.01, 06/30/05 5.01,5.02,9.01 WYNN LAS VEGAS LLC NV 8.01,9.01 07/06/05 XCYTE THERAPIES INC WA 5.02,8.01,9.01 07/05/05 XRG INC DE 2.06,5.02,8.01 07/05/05 XSTREAM BEVERAGE NETWORK, INC. NV 9.01 06/30/05 XYBERNAUT CORP DE 1.01,9.01 06/30/05 YORK WATER CO PA 7.01,9.01 07/07/05 YSEEK INC FL 5.02 06/29/05 ZENITH NATIONAL INSURANCE CORP DE 8.01 07/05/05