SEC NEWS DIGEST Issue 2005-86 May 5, 2005 ENFORCEMENT PROCEEDINGS HOMESTORE’S FORMER CEO AND EXECUTIVE VICE PRESIDENT CHARGED FOR ALLEGED ROLES IN MULTI-MILLION DOLLAR SCHEME TO FRAUDULENTLY INFLATE COMPANY’S REVENUE Two former top officials, including the ex-CEO, of Homestore.com, Inc. have been charged in both criminal and civil cases that allege they directed and participated in a scheme to inflate the company’s on-line advertising revenues through a series of fraudulent transactions in 2001. Stuart Wolff, the former chief executive officer and chairman of the board of Homestore.com, and Peter Tafeen, the company’s former executive vice president of business development, were named in an indictment returned yesterday by a federal grand jury in Los Angeles. In addition to the criminal charges, the United States Securities and Exchange Commission filed a civil lawsuit in federal district court against the two men. With the filing of its case today, the Commission has now sued a total of 16 individuals for their roles in the Homestore scheme. Wolff and Tafeen have become the tenth and eleventh defendants to face criminal charges in relation to the scheme. All of the defendants except Wolff and Tafeen have settled the Commission charges, pleaded guilty to the criminal charges where applicable and agreed to cooperate with the government. The civil lawsuit and criminal indictment allege that Tafeen orchestrated the fraud scheme, and that Wolff and Tafeen participated in executing fraudulent “round-trip” transactions to artificially inflate Homestore’s revenue in order to exceed Wall Street analysts’ expectations. Wolff and Tafeen allegedly knew that the transactions fraudulently generated a circular flow of money in which Homestore recognized its own cash as revenue and concealed the scheme from the company’s auditors. The civil and criminal cases also allege that Wolff misled investors and analysts about Homestore’s true financial condition and used the Sept. 11, 2001, terrorist attacks as a pretense for Homestore’s financial decline. Wolff and Tafeen both exercised stock options during the course of the fraudulent scheme, obtaining millions of dollars in proceeds. Homestore.com is now known as Homestore, Inc., a Westlake Village, California, company that provides real estate listings and related services on the Internet. Wolff, 42, of Westlake Village, California, was Homestore’s CEO and chairman of the board from 1997 until he resigned in January 2002 during an internal investigation into the fraudulent scheme. Tafeen 36, of Parkland, Florida, was the executive vice president of business development at Homestore from 1997 until November 2001. During his tenure, Tafeen reported directly to Wolff. The grand jury indictment charges Wolff and Tafeen with conspiracy to violate the securities laws, insider trading, creating false books and records and lying to Homestore’s accountants. Each defendant is charged with 19 counts, and each defendant faces a maximum possible sentence of 185 years in federal prison. An indictment contains allegations that a defendant has committed a crime. Every defendant is presumed innocent until and unless proven guilty. The Commission charged Wolff and Tafeen variously with violating or aiding and abetting violations of numerous provisions of the federal securities laws, including the antifraud provisions, Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder; reporting provisions, Section 13(a) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder; record- keeping provisions, Section 13(b)(2)(A) of the Exchange Act and Rule 13b2-1 thereunder; internal controls provisions, Section 13(b)(5) of the Exchange Act; and, as to Wolff, lying to the auditors provisions, Rule 13b2-2 under the Exchange Act. The Commission is seeking permanent injunctions, penalties, disgorgement of ill-gotten gains and prejudgment interest, and an order permanently barring Wolff and Tafeen from serving as an officer or director of a public company. Previously in this investigation, nine defendants have pleaded guilty to criminal charges related to the fraudulent “round-trip” transactions, and two defendants have admitted in plea agreements that Homestore shareholders suffered losses of at least $100 million when the company’s stock price dropped precipitously in 2002 when news of an investigation into accounting irregularities became public. The criminal case is the product of an investigation by the Federal Bureau of Investigation. The civil case was investigated by the United States Securities and Exchange Commission. [SEC v. Stuart Wolff and Peter Tafeen, Civil Action No. CV 05 3132 GAF (RZx), USDC, CDCA] (LR- 19218; AAE Rel. 2243) SEC SUES TO HALT INTERNET HIGH YIELD OFFERING FRAUD AND TO FREEZE ASSETS FOR INVESTORS On May 4, the SEC filed an emergency action in U.S. District Court for the District of Kansas against David Tanner, d/b/a Capital Enhancement Club (CEC), Rocky D. Spencer, Marroc Corp. (Marroc) and Richard P. Kringen charging that the defendants, using the name CEC, are engaged in an ongoing fraudulent Internet-based high yield investment scheme that raised at least $15 million in the last six months, most of which was sent offshore. The Court granted a temporary restraining order, asset freeze and other emergency relief against the defendants. In its complaint, the Commission alleges that CEC promised to pay monthly interest of approximately 7% to 11% (or annual returns of 120% to 260%) representing profits purportedly from “trading in international markets.” Tanner, CEC’s originator and managing partner, maintains the CEC website that instructs new investors on how to purchase the CEC investment and issues monthly statements and newsletters to investors. Kringen, who was named in a cease-and-desist order by the Kansas Office of the Securities Commissioner for an earlier prime bank scheme, holds invitation-only meetings to entice new investors. Spencer, a convicted felon, controls at least one bank account, held in Marroc’s name, in which more than $5 million of investor funds was deposited. In reality, the CEC’s “international trading program” does not exist, investors are not told about the backgrounds of Spencer and Kringen, and Spencer has misappropriated more than $1.5 million for personal expenses and Ponzi payments. The Commission also names in its complaint, as relief defendants, Margaret F. Spencer, the mother of defendant Spencer, Omnibus LLC, Vectra Resources LLC and Dynamic Environmental Solutions, Inc. based on their alleged improper receipt of investor funds. The Court issued an order freezing any investor funds in the relief defendants’ control. The Commission alleges in its complaint that defendants Tanner, individually and d/b/a CEC, Spencer, Marroc and Kringen each violated Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. In addition to the emergency relief that has been granted, the Commission seeks against each the defendants permanent injunctions, disgorgement plus prejudgment interest and civil money penalties. [SEC v. David Tanner, individually and d/b/a Capital Enhancement Club, Rocky D. Spencer, Marroc Corp. and Richard P. Kringen, Defendants, and Margaret Spencer, Omnibus LLC, Vectra Resources LLC and Dynamic Environmental Solutions, Inc. Relief Defendants, Civil Action No. 05- 4057-SAC, USDC, D.Kansas (Topeka Division)] (LR-19219) 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: . SB-2 TRUE RELIGION APPAREL INC, 1525 RIO VISTA AVENUE, LOS ANGELES, CA, 90023, 323.266.3072 - 1,000,000 ($14,900,000.00) Equity, (File 333-124606 - May. 4) (BR. 02) SB-2 GA Computer Sciences Inc., 349-6540 EAST HASTINGS STREET, BURNABY, A1, V5B 4Z5, 775 881-3390 - 3,555,000 ($711,000.00) Equity, (File 333-124607 - May. 4) (BR. 09) S-8 CORONADO INDUSTRIES INC, 16929 EAST ENTERPRISE DRIVE, SUITE 202, FOUNTAIN HILLS, AZ, 85268, 6028376810 - 12,000,000 ($780,000.00) Equity, (File 333-124608 - May. 4) (BR. 36) SB-2 TECHNOCONCEPTS, INC., 6060 SEPULVEDA BLVD, SUITE 202, VAN NUYS, CA, 91411, 818-988-7916 - 0 ($12,595,650.00) Equity, (File 333-124609 - May. 4) (BR. 03) S-8 JUNIPER NETWORKS INC, 1194 NORTH MATHILDA AVE, SUNNYVALE, CA, 94089, 6505268000 - 0 ($936,930.24) Equity, (File 333-124610 - May. 4) (BR. 03) S-8 CPI CORP, 1706 WASHINGTON AVE, ST LOUIS, MO, 63103-1790, 3142311575 - 100,000 ($1,632,000.00) Equity, (File 333-124611 - May. 4) (BR. 37) S-3 MOBILE MINI INC, 7420 SOUTH KYRENE ROAD, SUITE #101, TEMPE, AZ, 85283, 480-894-6311 - 0 ($200,000,000.00) Equity, (File 333-124612 - May. 4) (BR. 06) S-8 DOW CHEMICAL CO /DE/, 2030 DOW CENTER, MIDLAND, MI, 48674-2030, 989-636-1000 - 6,000,000 ($259,500,000.00) Equity, (File 333-124614 - May. 4) (BR. 06) S-3 WATTS WATER TECHNOLOGIES INC, 815 CHESTNUT ST, NORTH ANDOVER, MA, 01845, 9786881811 - 0 ($300,000,000.00) Unallocated (Universal) Shelf, (File 333-124615 - May. 4) (BR. 06) S-8 PANGEA PETROLEUM CORP, 5850 SAN FELIPE, SUITE 500, HOUSTON, TX, 77057, 7137066351 - 1,500,000 ($15,000.00) Equity, (File 333-124616 - May. 4) (BR. 04) S-8 INTEROIL CORP, 25025 I-45 NORTH, SUITE 420, WOODLANDS, TX, 77380, 2812921800 - 2,500,000 ($63,450,000.00) Equity, (File 333-124617 - May. 4) (BR. 04) S-8 PRAXAIR INC, 39 OLD RIDGEBURY RD, DANBURY, CT, 06810-5113, 2038372000 - 500,000 ($22,525,000.00) Other, (File 333-124618 - May. 4) (BR. 06) S-8 AETNA INC /PA/, 151 FARMINGTON AVENUE, HARTFORD, CT, 06156, 8602730123 - 0 ($722,800,000.00) Equity, (File 333-124619 - May. 4) (BR. 01) S-8 AETNA INC /PA/, 151 FARMINGTON AVENUE, HARTFORD, CT, 06156, 8602730123 - 0 ($1,590,160,000.00) Equity, (File 333-124620 - May. 4) (BR. 01) S-1 Oakmont Acquisition Corp., 33 BLOOMFIELD HILLS PARKWAY, SUITE 240, BLOOMFIELD HILLS, MI, 48304, 248-220-2001 - 0 ($161,200,100.00) Other, (File 333-124621 - May. 4) (BR. 09) S-8 COUGAR HOLDINGS INC, 10655 NE 4TH STREET, SUITE 400, BELLEVUE, WA, 98004, 604-879-9001 - 789,750 ($90,821.25) Equity, (File 333-124623 - May. 4) (BR. 04) S-8 NORTHWESTERN CORP, 125 S DAKOTA AVENUE, SUITE 1100, SIOUX, SD, 57104, 6059782908 - 700,000 ($19,565,000.00) Equity, (File 333-124624 - May. 4) (BR. 02) S-8 PINNACLE AIRLINES CORP, 1689 NONCONNAH BLVD STE 111, MEMPHIS, TN, 38132, 9013484100 - 0 ($10,010,000.00) Equity, (File 333-124625 - May. 4) (BR. 05) S-8 CADIZ INC, 777 SOUTH FIGUEROA STREET, SUITE 4250, LOS ANGELES, CA, 90017, 213-271-1600 - 1,859,390 ($21,752,943.00) Equity, (File 333-124626 - May. 4) (BR. 02) S-8 MGI PHARMA INC, 5775 WEST OLD SHAKOPEE RD, SUITE 100, BLOOMINGTON, MN, 55437, 952-346-4700 - 2,555,000 ($55,290,200.00) Equity, (File 333-124627 - May. 4) (BR. 01) S-3 PINNACLE AIRLINES CORP, 1689 NONCONNAH BLVD STE 111, MEMPHIS, TN, 38132, 9013484100 - 0 ($121,000,000.00) Debt Convertible into Equity, (File 333-124628 - May. 4) (BR. 05) S-4 WATSON WYATT & CO HOLDINGS, 1717 H STREET N W, SUITE 800, WASHINGTON, DC, 20006, (202) 715-7000 - 0 ($293,900,000.00) Equity, (File 333-124629 - May. 4) (BR. 08) SB-2 MODERN TECHNOLOGY CORP, 1237 STATE ROAD 30, ., ETTA, MS, 38627, 6622365928 - 62,644,882 ($13,728,976.40) Equity, (File 333-124630 - May. 4) (BR. 08) S-8 COCA COLA ENTERPRISES INC, 2500 WINDY RIDGE PKWY, ATLANTA, GA, 30339, 7709893000 - 556,000 ($1,336.00) Equity, (File 333-124631 - May. 4) (BR. 02) SB-2 Shepard Inc., 470 GRANVILLE STREET, SUITE 318, VANCOUVER, A1, V6C 1V5, 6046888872 - 2,570,000 ($257,000.00) Equity, (File 333-124632 - May. 4) (BR. ) S-4 AETHER SYSTEMS INC, 11460 CRONRIDGE DR, OWINGS MILLS, MD, 21117, 4106546400 - 0 ($143,029,075.00) Equity, (File 333-124633 - May. 4) (BR. 07) S-8 IMATION CORP, 1 IMATION PL, OAKDALE, MN, 55128, 6517044000 - 0 ($86,875,000.00) Equity, (File 333-124634 - May. 4) (BR. 37) S-8 CITIGROUP INC, 399 PARK AVENUE, NEW YORK, NY, 10043, 2125591000 - 0 ($11,591,250,000.00) Equity, (File 333-124635 - May. 4) (BR. 07) S-1 Federal Services Acquisition CORP, C/O CM EQUITY MANAGEMENT, L.P., 900 THIRD AVENUE, 33RD FLOOR, NEW YORK, NY, 10022-4775, 212-909-8400 - 0 ($386,400,000.00) Other, (File 333-124638 - May. 4) (BR. ) S-11 Berkeley Income Trust, Inc., 1012 SUTTON WAY, GRASS VALLEY, CA, 95945, 5304771572 - 25,000,000 ($250,000,000.00) Equity, (File 333-124639 - May. 4) (BR. 08) S-8 CARNIVAL PLC, 5 GAINSFORD ST, CARNIVAL HOUSE, LONDON WC1A 1PP ENGL, X0, 00000, 2,000,000 ($103,000,000.00) Equity, (File 333-124640 - May. 4) (BR. 05) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off- Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------ 1 800 CONTACTS INC DE 2.02,9.01 05/03/05 ABFC Asset-Backed Certificates, Serie DE 8.01,9.01 04/25/05 ABFC C-BASS Mortgage Loan Asset-Backe DE 8.01,9.01 04/25/05 Abington Community Bancorp, Inc. PA 2.02,9.01 04/29/05 ACCELLENT CORP. CO 2.02,8.01,9.01 05/04/05 ACCESS NATIONAL CORP VA 2.02,9.01 05/03/05 ACCESS PHARMACEUTICALS INC DE 3.01 04/28/05 ADEPT TECHNOLOGY INC CA 2.02,9.01 05/04/05 ADVANCED MICRO DEVICES INC DE 1.01,5.02 04/28/05 Aearo CO I DE 1.01,9.01 04/30/05 AEROPOSTALE INC 7.01,9.01 05/04/05 AIRNET SYSTEMS INC OH 8.01,9.01 05/04/05 ALAMO GROUP INC DE 7.01,9.01 05/03/05 ALLIANCE IMAGING INC /DE/ DE 2.02,9.01 05/02/05 ALLIANT ENERGY CORP WI 5.02,9.01 05/04/05 ALLIED CAPITAL CORP MD 1.01,2.01,9.01 04/29/05 ALLIED CAPITAL CORP MD 2.02 05/03/05 Alpha Natural Resources, Inc. DE 7.01,9.01 05/04/05 ALPHATRADE COM NV 8.01 05/03/05 ALTIRIS INC DE 2.01,9.01 03/29/05 AMEND AMBASSADORS INTERNATIONAL INC DE 1.01,9.01 04/29/05 AMEDISYS INC DE 8.01,9.01 05/04/05 AMERICA SERVICE GROUP INC /DE DE 7.01 05/03/05 AMERICAN AIRLINES INC DE 8.01 05/03/05 AMERICAN CAPITAL STRATEGIES LTD 2.02,9.01 05/03/05 AMERICAN LAND LEASE INC DE 5.03,9.01 05/04/05 AMERICAN NATURAL ENERGY CORP OK 9.01 05/03/05 AMERICAN PHARMACEUTICAL PARTNERS INC DE 7.01,9.01 05/04/05 AMERICAN SAFETY INSURANCE HOLDINGS LT 9.01 03/31/05 AMERICAN TOWER CORP /MA/ DE 2.02,9.01 05/04/05 AMERICAN TOWER CORP /MA/ DE 1.01,9.01 05/04/05 AMERICANWEST BANCORPORATION WA 7.01,9.01 05/03/05 AMERISTAR CASINOS INC NV 2.02,9.01 05/04/05 AMERUS GROUP CO/IA IA 1.01,9.01 04/28/05 AMKOR TECHNOLOGY INC DE 2.02 05/04/05 AMR CORP DE 8.01 05/04/05 AMYLIN PHARMACEUTICALS INC DE 2.02,9.01 05/04/05 ANTICUS INTERNATIONAL CORP NV 5.02 04/28/05 ANWORTH MORTGAGE ASSET CORP MD 2.02,9.01 05/03/05 AON CORP DE 2.02,9.01 05/03/05 APOGEE TECHNOLOGY INC DE 4.01,9.01 05/03/05 APPLIED INDUSTRIAL TECHNOLOGIES INC OH 8.01,9.01 05/04/05 AQUA AMERICA INC PA 2.02,9.01 05/04/05 AQUANTIVE INC WA 2.02,9.01 05/04/05 AQUILA INC DE 2.02,9.01 05/04/05 ARBINET THEXCHANGE INC DE 2.02,9.01 05/04/05 ARCH COAL INC DE 1.01,9.01 04/28/05 ARES CAPITAL CORP MD 2.02,9.01 05/04/05 ARGENT SECURITIES INC 2.01,9.01 04/19/05 ARGONAUT GROUP INC DE 2.02,9.01 05/04/05 ARIAD PHARMACEUTICALS INC DE 2.02,8.01,9.01 05/04/05 ARROWHEAD RESEARCH CORP DE 8.01,9.01 05/04/05 ARVINMERITOR INC IN 2.02,2.05,9.01 05/03/05 ASPEON INC DE 5.02 04/22/05 ASSET ACCEPTANCE CAPITAL CORP 2.02,9.01 05/04/05 ASSURANT INC 2.02 05/04/05 ATLAS PIPELINE PARTNERS LP DE 2.02,9.01 05/04/05 AVERY DENNISON CORPORATION DE 1.01,5.03,9.01 04/28/05 AXCELIS TECHNOLOGIES INC DE 2.02,9.01 05/04/05 AXESSTEL INC NV 2.02,9.01 05/04/05 BAKER HUGHES INC DE 5.03,9.01 05/04/05 BAKER MICHAEL CORP PA 2.02,9.01 05/04/05 BANC ONE FINANCIAL SERVICES HOME EQUI NY 8.01,9.01 04/25/05 BANCWEST CORP/HI DE 2.03,9.01 04/28/05 BARRIER THERAPEUTICS INC DE 2.02 05/03/05 BEA SYSTEMS INC DE 8.01 05/04/05 BECKMAN COULTER INC DE 2.02,9.01 05/04/05 BELK INC 1.01,2.03,9.01 04/28/05 BEVERLY ENTERPRISES INC DE 2.02,9.01 05/04/05 BIG 5 SPORTING GOODS CORP DE 2.02,9.01 05/04/05 BIO IMAGING TECHNOLOGIES INC DE 2.02,9.01 05/04/05 BIOACCELERATE HOLDINGS INC NV 4.01,9.01 04/29/05 BJS WHOLESALE CLUB INC DE 1.01,1.02,2.03,3.03,9.01 04/28/05 BLUE NILE INC DE 2.02,9.01 05/04/05 BOEING CO DE 1.01,7.01,8.01,9.01 05/02/05 BONE CARE INTERNATIONAL INC WI 1.01,3.03,8.01,9.01 05/04/05 BOOKHAM, INC. DE 2.02,9.01 05/04/05 BOSTON SCIENTIFIC CORP DE 1.01 04/30/05 BRADLEY OPERATING L P DE 2.02,9.01 05/03/05 BRAINTECH INC NV 3.02 05/03/05 BRIGHAM EXPLORATION CO DE 2.02,7.01,9.01 05/03/05 BRILLIANT DIGITAL ENTERTAINMENT INC DE 1.01 04/28/05 BRINKS CO VA 2.02,9.01 05/04/05 BROCADE COMMUNICATIONS SYSTEMS INC DE 8.01,9.01 05/03/05 BRONCO ENERGY FUND, INC. NV 4.01,9.01 04/21/05 BROOKFIELD HOMES CORP DE 2.02,9.01 05/02/05 CABCO SERIES 2002-1 TRUST (AOL TIME W DE 8.01,9.01 05/01/05 CAL DIVE INTERNATIONAL INC MN 1.01,9.01 05/02/05 CALIFORNIA MICRO DEVICES CORP CA 1.02 04/28/05 CANADIAN DERIVATIVES CLEARING CORP A6 9.01 04/30/05 CANDELA CORP /DE/ DE 2.02 05/03/05 CANDELA CORP /DE/ DE 8.01 05/03/05 CANDIES INC DE 2.02,9.01 04/28/05 CANYON RESOURCES CORP DE 1.01,9.01 05/03/05 CAPACITIVE DEIONIZATION TECHNOLOGY SY NV 4.01,7.01 05/03/05 CAPITAL CORP OF THE WEST CA 8.01,9.01 05/03/05 CAPITAL ONE FINANCIAL CORP DE 1.01,5.05,9.01 05/04/05 CAPITAL SENIOR LIVING CORP DE 2.02,9.01 05/02/05 CARVER BANCORP INC DE 2.02,9.01 04/28/05 CBL & ASSOCIATES PROPERTIES INC DE 2.02 03/31/05 CDI CORP PA 2.02 05/04/05 CDKNET COM INC FL 1.01,3.02,9.01 04/26/05 CEL SCI CORP CO 4.01 05/03/05 CELEBRATE EXPRESS, INC. 5.02,7.01,9.01 05/02/05 CELTRON INTERNATIONAL INC NV 4.01,9.01 04/28/05 CENTRA SOFTWARE INC DE 2.02,5.02,9.01 04/29/05 CENTRA SOFTWARE INC DE 2.02,9.01 05/04/05 CENTRAL EUROPEAN DISTRIBUTION CORP DE 1.01,9.01 05/04/05 CENTRAL GARDEN & PET CO DE 2.02,9.01 05/04/05 CEPHEID CA 2.02,9.01 05/04/05 CERUS CORP DE 2.02,7.01,9.01 05/03/05 CFC INTERNATIONAL INC DE 1.01,2.02,8.01,9.01 03/31/05 CH ENERGY GROUP INC NY 1.01 05/04/05 CHAMPION ENTERPRISES INC MI 1.01,9.01 05/03/05 CHARTERMAC DE 8.01,9.01 04/28/05 CHEMED CORP DE 2.02,9.01 05/03/05 CHESAPEAKE CORP /VA/ VA 7.01,9.01 05/03/05 CHINA NORTH EAST PETROLEUM HOLDINGS L NV 4.01,9.01 05/03/05 CHOICE HOTELS INTERNATIONAL INC /DE DE 7.01,9.01 05/04/05 CHOICEPOINT INC GA 5.03,9.01 04/28/05 CHORDIANT SOFTWARE INC DE 5.02 05/02/05 CHS INC MN 5.03,9.01 05/03/05 CIBER INC DE 1.01,5.03,9.01 05/03/05 CIGNA CORP DE 1.01,9.01 05/04/05 CIMAREX ENERGY CO DE 8.01,9.01 05/03/05 CIMAREX ENERGY CO DE 7.01,9.01 05/04/05 CIRCUIT RESEARCH LABS INC AZ 1.01,2.03,3.02,7.01,9.01 04/29/05 CITADEL BROADCASTING CORP DE 2.02,9.01 05/04/05 CITIZENS BANCSHARES CORP /GA/ GA 5.02 04/29/05 CLAIBORNE LIZ INC DE 8.01,9.01 05/03/05 CLECO CORP LA 2.02,9.01 03/31/05 CMS ENERGY CORP MI 2.02 05/04/05 COHEN & STEERS INC 2.02,9.01 05/04/05 COHESANT TECHNOLOGIES INC DE 8.01,9.01 05/04/05 COLLEGIATE PACIFIC INC DE 2.02,7.01,9.01 05/04/05 COMCAST CORP PA 2.02,9.01 05/03/05 COMMERCIAL NATIONAL FINANCIAL CORP /P PA 2.02,9.01 05/04/05 COMMONWEALTH BANKSHARES INC VA 2.02,9.01 05/04/05 COMMUNICATIONS SYSTEMS INC MN 2.02,9.01 05/03/05 COMPUCREDIT CORP GA 2.02,9.01 05/04/05 COMPUTER ASSOCIATES INTERNATIONAL INC DE 1.01,9.01 04/29/05 COMSYS IT PARTNERS INC DE 1.01,5.03,5.05,9.01 05/04/05 CONSOLIDATED GRAPHICS INC /TX/ TX 2.02,9.01 05/04/05 CONSOLIDATED GRAPHICS INC /TX/ TX 2.02,9.01 05/04/05 CONTINUCARE CORP FL 1.01,5.02 05/04/05 CORRECTIONAL PROPERTIES TRUST MD 1.01,9.01 04/28/05 CREDIT SUISSE FIRST BOSTON USA INC DE 8.01 05/04/05 CRYOLIFE INC FL 1.01 05/02/05 CSFB Adjustable Rate Mortgage Trust 2 DE 8.01,9.01 04/25/05 CSFB Home Equity Asset Trust 2004-8 DE 8.01 05/04/05 CSFB Home Equity Asset Trust 2005-1 DE 8.01,9.01 05/04/05 CT COMMUNICATIONS INC /NC NC 2.02,5.02,8.01,9.01 04/28/05 CUMMINS INC IN 5.02 05/04/05 CWABS Asset-Backed Certificates Trust DE 9.01 10/28/04 CWALT INC 8.01,9.01 03/22/05 CYPRESS COMMUNICATIONS HOLDING CO INC DE 5.03,9.01 05/03/05 CYPRESS SEMICONDUCTOR CORP /DE/ DE 5.02,9.01 04/29/05 CYTEC INDUSTRIES INC/DE/ DE 4.01,9.01 05/04/05 AMEND CYTRX CORP DE 1.01,9.01 05/04/05 DATAMEG CORP NY 1.01,3.02,5.02,8.01,9.01 05/03/05 DATAMEG CORP NY 1.01,3.02,8.01,9.01 05/04/05 DAWSON GEOPHYSICAL CO TX 2.02,9.01 05/03/05 DEAN FOODS CO/ DE 2.02,9.01 05/04/05 DECODE GENETICS INC DE 2.02,9.01 05/02/05 DELTA AIR LINES INC /DE/ DE 8.01 05/04/05 DHB INDUSTRIES INC DE 5.02,9.01 05/02/05 Diamond I, Inc. DE 4.01,7.01,9.01 04/29/05 DIEBOLD INC OH 1.01,9.01 04/28/05 DIEDRICH COFFEE INC CA 8.01,9.01 05/04/05 DIMON INC VA 8.01,9.01 05/04/05 DIRECT GENERAL CORP 2.02,9.01 05/03/05 DIRECT GENERAL CORP 5.02,7.01,9.01 05/03/05 DOMINION RESOURCES INC /VA/ VA 2.02,9.01 05/04/05 DOR BIOPHARMA INC DE 5.02,9.01 05/04/05 DORCHESTER MINERALS LP DE 2.02,7.01,9.01 05/03/05 DOW CHEMICAL CO /DE/ DE 8.01,9.01 05/03/05 DUKE ENERGY CORP NC 2.02,9.01 05/04/05 DUPONT E I DE NEMOURS & CO DE 1.01 05/04/05 DYNAMICS RESEARCH CORP MA 2.02,9.01 05/03/05 EAGLE BROADBAND INC TX 8.01 04/28/05 EAGLE MATERIALS INC DE 2.02,9.01 05/04/05 EDAC TECHNOLOGIES CORP WI 2.02,9.01 05/03/05 EDGE PETROLEUM CORP DE 1.01 04/27/05 EDIETS COM INC DE 1.01 05/01/05 EDUCATE INC DE 1.01,2.03 04/28/05 EFUNDS CORP DE 2.02,9.01 05/04/05 EL PASO CORP/DE DE 1.01,9.01 05/04/05 ELECTRIC CITY CORP DE 2.01,3.02,5.02,9.01 04/28/05 ELECTRONIC SYSTEMS TECHNOLOGY INC WA 8.01,9.01 05/02/05 ELIZABETH ARDEN INC FL 2.02,9.01 05/03/05 EMBARCADERO TECHNOLOGIES INC 2.02,9.01 05/04/05 EMBREX INC /NC/ NC 2.02,9.01 05/03/05 EMISPHERE TECHNOLOGIES INC DE 1.01 04/05/05 EMISPHERE TECHNOLOGIES INC DE 1.01 05/04/05 EMPIRE RESORTS INC DE 8.01,9.01 05/03/05 ENCISION INC CO 2.02,9.01 05/04/05 ENCORE ACQUISITION CO DE 1.01,2.02,8.01,9.01 04/29/05 ENCORE WIRE CORP /DE/ DE 7.01,9.01 05/03/05 ENGINEERED SUPPORT SYSTEMS INC MO 7.01,9.01 05/02/05 ENTERPRISE PRODUCTS PARTNERS L P DE 7.01,9.01 05/03/05 EQUITY INNS INC TN 2.02,7.01,9.01 05/04/05 EURAMAX INTERNATIONAL INC 7.01 05/03/05 EXAR CORP DE 2.02,9.01 04/28/05 EXCELLIGENCE LEARNING CORP DE 7.01,9.01 05/04/05 EXCHANGE NATIONAL BANCSHARES INC MO 2.02,9.01 05/02/05 EZ EM INC DE 8.01 05/04/05 FAIRPOINT COMMUNICATIONS INC DE 1.01,9.01 04/29/05 FEDERAL REALTY INVESTMENT TRUST MD 2.02,9.01 05/04/05 FIDELITY BANCORP INC PA 2.02,9.01 05/03/05 FIELDSTONE INVESTMENT CORP 1.01,5.05,7.01,9.01 05/02/05 FIFTH THIRD AUTO TRUST 2004-A 8.01,9.01 04/20/05 FIRST CITIZENS BANC CORP /OH OH 2.02,9.01 05/02/05 FIRST COMMUNITY BANCORP /CA/ CA 1.01,9.01 04/28/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 04/29/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 04/29/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 04/29/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 04/29/05 FIRST MERCHANTS CORP IN 1.01,5.02,9.01 05/04/05 FIRST MID ILLINOIS BANCSHARES INC DE 8.01,9.01 05/04/05 FMC CORP DE 7.01 05/04/05 FORD MOTOR CREDIT CO DE 8.01,9.01 05/03/05 FORGENT NETWORKS INC DE 1.01,1.02,9.01 04/28/05 FRANKLIN BANK CORP 7.01,8.01,9.01 05/04/05 FRANKLIN STREET PROPERTIES CORP /MA/ 2.01,8.01,9.01 04/29/05 FREESCALE SEMICONDUCTOR INC DE 1.01,5.03,9.01 04/28/05 FREQUENCY ELECTRONICS INC DE 2.01 05/02/05 FREQUENCY ELECTRONICS INC DE 5.02 05/04/05 FRESH CHOICE INC DE 8.01 05/04/05 GABLES REALTY LIMITED PARTNERSHIP DE 2.02,9.01 05/03/05 GABLES RESIDENTIAL TRUST MD 2.02,9.01 05/03/05 GAMETECH INTERNATIONAL INC DE 1.01,5.02,9.01 05/02/05 GARDNER DENVER INC DE 1.01,9.01 05/04/05 GAYLORD ENTERTAINMENT CO /DE DE 1.01 05/04/05 GE COMMERCIAL MORTGAGE CORP DE 8.01,9.01 05/02/05 GEN PROBE INC DE 2.02,9.01 05/04/05 GENERAL CABLE CORP /DE/ DE 2.02,9.01 05/03/05 GENERAL MILLS INC DE 5.02,9.01 05/02/05 GENERAL MOTORS ACCEPTANCE CORP DE 8.01,9.01 05/04/05 GENESEE & WYOMING INC DE 1.01,5.02 05/02/05 GENESIS ENERGY LP DE 2.02,9.01 05/04/05 GENESIS MICROCHIP INC /DE DE 2.02,9.01 05/04/05 GENZYME CORP MA 1.01,8.01,9.01 05/04/05 Georgetown Bancorp, Inc. X1 2.02,9.01 05/03/05 Georgetown Bancorp, Inc. X1 2.02,9.01 05/03/05 GERMAN AMERICAN BANCORP IN 1.01,5.02 04/28/05 GERMAN AMERICAN BANCORP IN 5.02 09/28/04 AMEND GETTY REALTY CORP /MD/ MD 2.02,8.01,9.01 03/25/05 GLASSMASTER CO SC 5.02 05/03/05 GLOBALNET CORP NV 1.01,2.03,3.02,5.02,9.01 04/29/05 GLOBALSANTAFE CORP 7.01,9.01 05/04/05 GLOBIX CORP DE 1.01,9.01 04/28/05 GoRemote Internet Communications, Inc DE 2.02,9.01 05/04/05 GOUVERNEUR BANCORP INC DE 9.01 05/04/05 GOVERNMENT PROPERTIES TRUST INC 2.02 05/04/05 GRANITE FALLS COMMUNITY ETHANOL PLANT MN 1.01,5.03 04/28/05 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 04/29/05 GREEN MOUNTAIN POWER CORP VT 2.02,9.01 05/03/05 GREENE COUNTY BANCORP INC DE 2.02,9.01 05/03/05 GREER BANCSHARES INC SC 1.01,7.01,9.01 04/28/05 GROUP 1 AUTOMOTIVE INC DE 2.02,9.01 05/04/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 05/04/05 GSI COMMERCE INC DE 2.02,4.02 04/29/05 GUESS INC ET AL/CA/ DE 2.02,9.01 05/04/05 GURUNET CORP 1.01,2.03,9.01 04/29/05 H&E EQUIPMENT SERVICES LLC LA 8.01,9.01 05/04/05 H-Lines Finance Holding Corp. DE 8.01,9.01 05/03/05 HALF ROBERT INTERNATIONAL INC /DE/ DE 1.01,9.01 05/03/05 HANGER ORTHOPEDIC GROUP INC DE 2.02,9.01 05/02/05 HAWAIIAN HOLDINGS INC DE 8.01,9.01 05/04/05 HAYES LEMMERZ INTERNATIONAL INC DE 7.01 05/04/05 HEALTH MANAGEMENT ASSOCIATES INC DE 8.01,9.01 05/03/05 HEALTH OUTCOMES MANAGEMENT INC MN 8.01,9.01 05/04/05 HECLA MINING CO/DE/ DE 2.02,9.01 05/03/05 HECTOR COMMUNICATIONS CORP MN 2.02,9.01 05/03/05 HERBST GAMING INC NV 2.02,9.01 05/04/05 HERITAGE PROPERTY INVESTMENT TRUST IN MD 2.02,9.01 05/03/05 HERSHA HOSPITALITY TRUST MD 1.01 04/28/05 Home Equity Asset Trust 2005-2 DE 8.01,9.01 04/25/05 HOME FEDERAL BANCORP, INC. OF LOUISIA 2.02,9.01 05/03/05 HomeBanc Mortgage Trust 2005-2 DE 8.01,9.01 04/25/05 Horizon Lines Holding Corp. 8.01,9.01 05/03/05 HORNBECK OFFSHORE SERVICES INC /LA DE 8.01,9.01 05/03/05 HUBBELL INC CT 1.01,9.01 05/02/05 HUMANA TRANS SERVICES HOLDING CORP DE 4.01,9.01 11/03/04 AMEND Huntsman Advanced Materials LLC DE 2.02 05/03/05 Huntsman CORP DE 2.02 05/03/05 HUNTSMAN INTERNATIONAL LLC DE 2.02 05/03/05 HUNTSMAN LLC UT 2.02 05/03/05 Huron Consulting Group Inc. DE 2.02,7.01 04/28/05 IAC/INTERACTIVECORP DE 2.02,8.01,9.01 05/04/05 IBASIS INC DE 2.02,9.01 05/04/05 IFT CORP DE 3.01,9.01 04/28/05 IKON OFFICE SOLUTIONS INC OH 2.02,7.01,9.01 04/28/05 ILLUMINA INC CA 5.02 05/03/05 IMMUNICON CORP 7.01,9.01 05/04/05 IMPAC CMB TRUST SERIES 2005-2, COLLAT DE 8.01,9.01 04/25/05 INCYTE CORP DE 2.02,9.01 05/04/05 INDYMAC MBS INC 8.01,9.01 04/18/05 ING USA ANNUITY & LIFE INSURANCE CO IA 1.01 05/01/05 INLAND REAL ESTATE CORP MD 2.02,7.01,8.01,9.01 04/29/05 INSITUFORM TECHNOLOGIES INC DE 2.02,7.01,9.01 04/28/05 INSITUFORM TECHNOLOGIES INC DE 1.01,5.02,7.01,9.01 04/28/05 INSITUFORM TECHNOLOGIES INC DE 1.01,9.01 04/27/05 INTAC INTERNATIONAL INC NV 5.02,7.01,9.01 04/28/05 INTEGRAMED AMERICA INC DE 7.01,9.01 05/04/05 INTEGRATED ALARM SERVICES GROUP INC DE 5.02,8.01 05/03/04 INTEGRATED DEVICE TECHNOLOGY INC DE 1.01 04/28/05 INTERDIGITAL COMMUNICATIONS CORP PA 5.02,7.01,9.01 05/02/05 INTERMUNE INC DE 2.02 04/28/05 INTERNATIONAL BUSINESS MACHINES CORP NY 2.05 05/04/05 INTERNATIONAL SPECIALTY HOLDINGS INC 2.02 04/03/05 INTERSTATE BAKERIES CORP/DE/ DE 2.05,2.06,9.01 05/04/05 INTERVIDEO INC CA 2.02,9.01 05/04/05 INTRALASE CORP 2.02,9.01 04/28/05 INTROGEN THERAPEUTICS INC 1.01,9.01 05/04/05 INVERNESS MEDICAL INNOVATIONS INC DE 7.01 05/04/05 INVESTOOLS INC DE 1.01,1.02,2.02,7.01,9.01 05/02/05 IRIDEX CORP DE 1.01,9.01 04/28/05 IRWIN FINANCIAL CORP IN 8.01,9.01 05/04/05 IT&E INTERNATIONAL GROUP 2.01,5.01,8.01,9.01 04/14/04 AMEND IVILLAGE INC DE 1.01,2.01,2.02,9.01 04/29/05 J P MORGAN CHASE & CO DE 9.01 04/29/05 J P MORGAN CHASE & CO DE 9.01 04/29/05 J.P. Morgan Mortgage Trust 2005-S1 DE 8.01,9.01 04/25/05 JAMESON INNS INC GA 7.01,9.01 05/04/05 KANSAS CITY SOUTHERN DE 2.02,9.01 05/03/05 KERYX BIOPHARMACEUTICALS INC DE 2.02 05/04/05 KFORCE INC FL 5.02,9.01 05/02/05 KITE REALTY GROUP TRUST MD 8.01 05/02/05 KNIGHT TRADING GROUP INC DE 7.01,9.01 05/04/05 KNOBIAS, INC. DE 1.01,2.03,9.01 04/28/05 Knockout Holdings, Inc. DE 1.01,2.01,3.02,5.01,5.02,5.03 12/28/04 AMEND LA-Z-BOY INC MI 8.01 05/04/05 LABARGE INC DE 7.01,9.01 05/04/05 LACROSSE FOOTWEAR INC WI 2.02,9.01 05/02/05 LAMAR ADVERTISING CO/NEW DE 2.02,9.01 05/04/05 LANDAUER INC DE 5.02,9.01 05/02/05 LEGAL ACCESS TECHNOLOGIES INC NV 1.01,2.01,3.02,5.01,5.02,8.01 05/03/05 LEGG MASON INC MD 2.02,9.01 03/31/05 LEVITT CORP 2.02 05/03/05 LIBERTY MEDIA INTERNATIONAL INC DE 8.01 05/03/05 LIFE SCIENCES INC DE 5.02 04/28/05 LIPIDVIRO TECH INC NV 1.01,9.01 04/18/05 LMI AEROSPACE INC MO 1.01,9.01 04/28/05 LOCKHEED MARTIN CORP MD 1.01,7.01,8.01,9.01 05/03/05 LOCKHEED MARTIN CORP MD 5.03,8.01,9.01 04/28/05 LOJACK CORP MA 2.02,9.01 05/04/05 LONGPORT INC DE 5.02,7.01,9.01 04/29/05 MACROMEDIA INC DE 2.02,4.02,9.01 05/02/05 MACROMEDIA INC DE 2.02,8.01,9.01 05/03/05 MADISON GAS & ELECTRIC CO WI 2.02,9.01 04/29/05 MAGNETEK INC DE 8.01 05/04/05 MAGUIRE PROPERTIES INC MD 2.02,7.01,9.01 05/03/05 MAIN STREET RESTAURANT GROUP, INC. DE 1.01,3.02,9.01 04/28/05 MANTECH INTERNATIONAL CORP DE 1.01,2.02,7.01,9.01 05/04/05 MANU FORTI GROUP INC 5.02 05/04/05 MARINE JET TECHNOLOGY CORP NV 2.02,9.01 05/04/05 MARITRANS INC /DE/ DE 8.01,9.01 05/03/05 MARKETAXESS HOLDINGS INC 2.02,9.01 05/04/05 MARKETAXESS HOLDINGS INC 8.01,9.01 05/04/05 MARKWEST HYDROCARBON INC DE 8.01,9.01 04/28/05 MARLIN BUSINESS SERVICES CORP 2.02,9.01 05/03/05 MARTIN MIDSTREAM PARTNERS LP DE 1.01,2.02,2.03,9.01 05/03/05 MARVEL ENTERPRISES INC DE 2.02,9.01 04/28/05 MARVEL ENTERPRISES INC DE 1.01,9.01 04/28/05 MASTR Adjustable Rate Mortgages 2005- DE 8.01,9.01 04/25/05 MASTR ALTERNATIVE LOAN TRUST 2004-12 DE 8.01,9.01 04/25/05 MASTR ALTERNATIVE LOAN TRUST 2005-1 DE 8.01,9.01 04/25/05 MASTR ALTERNATIVE LOAN TRUST 2005-2 DE 8.01,9.01 04/25/05 MASTR ASSET SECURITIZATION TRUST 2003 DE 8.01,9.01 04/25/05 MASTR Seasoned Securitization Trust 2 DE 8.01,9.01 04/25/05 MASTR Seasoned Securitization Trust 2 DE 8.01,9.01 04/25/05 MATERIAL SCIENCES CORP DE 8.01,9.01 05/03/05 MATRITECH INC/DE/ DE 2.02,9.01 05/04/05 MAXIMUS INC VA 2.02,9.01 05/04/05 MAXTOR CORP DE 2.02,4.02,9.01 05/04/05 MCDERMOTT INTERNATIONAL INC R1 5.02,9.01 05/04/05 MEDALLION FINANCIAL CORP DE 8.01 05/04/05 MEDIABAY INC FL 5.03,9.01 05/03/05 MEDICAL STAFFING NETWORK HOLDINGS INC DE 2.02,9.01 05/04/05 MEDICALCV INC MN 5.02,9.01 04/28/05 MEDIWARE INFORMATION SYSTEMS INC NY 2.02 03/31/05 MERCHANTS GROUP INC DE 2.02,9.01 04/29/05 MERISTAR HOSPITALITY CORP MD 2.02,9.01 05/04/05 MERISTAR HOSPITALITY OPERATING PARTNE DE 2.02,9.01 05/04/05 MERITAGE HOSPITALITY GROUP INC MI 8.01,9.01 05/03/05 Merrill Lynch Mortgage Investors Trus DE 8.01,9.01 04/25/05 METALDYNE CORP DE 1.01,9.01 04/29/05 METROPOLITAN HEALTH NETWORKS INC FL 8.01,9.01 04/25/05 MGE ENERGY INC WI 2.02,9.01 04/29/05 MICHELEX CORP UT 2.04 05/04/05 MICROSOFT CORP WA 8.01,9.01 04/28/05 MICROTUNE INC DE 8.01 05/04/05 MOBILE MINI INC DE 2.02,9.01 05/04/05 MORGAN STANLEY CAPITAL I INC HOME EQ NY 8.01,9.01 04/25/05 Morgan Stanley Mortgage Loan Trust 20 DE 8.01,9.01 04/25/05 MORTGAGE ASSET SEC TRANS INC MASTR AS DE 8.01,9.01 04/25/05 MORTGAGE ASSET SECZT TRANS INC MORT P DE 8.01,9.01 04/25/05 MS STRUCTURED SATURNS SERIES 2003-4 DE 8.01,9.01 05/02/05 MULTIMEDIA GAMES INC TX 2.02,9.01 04/28/05 MYRIAD GENETICS INC DE 2.02,9.01 05/04/05 NACCO INDUSTRIES INC DE 2.02,9.01 05/04/05 NACCO INDUSTRIES INC DE 2.02,7.01,9.01 05/04/05 Nalco Finance Holdings LLC 2.02,9.01 03/31/05 Nalco Holding CO 2.02,9.01 03/31/05 Nalco Holdings LLC DE 2.02,9.01 03/31/05 NANOSCIENCE TECHNOLOGIES INC NV 1.01,3.02,9.01 12/14/04 AMEND NATIONAL HEALTHCARE CORP DE 5.02 05/04/05 NATIONAL HEALTHCARE CORP DE 8.01 05/04/05 NATIONAL HEALTHCARE CORP DE 2.02 03/31/05 NATIONAL PENN BANCSHARES INC PA 1.01,9.01 05/03/05 NATIONAL PRESTO INDUSTRIES INC WI 8.01 05/04/05 NATIONAL RESEARCH CORP WI 2.02,9.01 05/03/05 NATIONAL SEMICONDUCTOR CORP DE 8.01,9.01 05/04/05 NATIONWIDE FINANCIAL SERVICES INC/ DE 2.02,7.01 05/04/05 NATIONWIDE HEALTH PROPERTIES INC MD 2.02,8.01,9.01 05/03/05 NATURAL ALTERNATIVES INTERNATIONAL IN DE 2.02,9.01 05/03/05 NATURAL RESOURCE PARTNERS LP DE 2.02,9.01 05/04/05 NAVISTAR INTERNATIONAL CORP DE 7.01 05/04/05 NBOG BANCORPORATION INC GA 5.02 04/28/05 NDS GROUP PLC X0 2.02 05/03/05 NEIMAN MARCUS GROUP INC DE 1.01,3.03,8.01,9.01 05/04/05 NETBANK INC GA 1.01,2.02,5.02,9.01 05/04/05 NETWORK APPLIANCE INC CA 1.01,5.02,5.03,9.01 04/28/05 NEWS CORP 2.02,9.01 05/04/05 NEXSTAR BROADCASTING GROUP INC DE 2.02,9.01 05/04/05 NOBLE CORP 1.01,9.01 05/04/05 NOBLE ENERGY INC DE 2.02,8.01,9.01 05/04/05 NOBLE ENERGY INC DE 1.01,9.01 05/03/05 NOMURA ASSET ACCEPTANCE CORP DE 8.01,9.01 05/02/05 NORTH CENTRAL BANCSHARES INC IA 2.02,9.01 05/03/05 NORTH STATE BANCORP NC 2.02,9.01 05/04/05 NORTHERN BORDER PARTNERS LP DE 2.02,7.01,8.01,9.01 05/03/05 NORTHERN BORDER PIPELINE CO TX 7.01,8.01 05/03/05 NOVAMED INC DE 2.02,9.01 05/04/05 NSB HOLDINGS, INC. 1.01,2.03,9.01 04/28/05 O REILLY AUTOMOTIVE INC MO 1.01,9.01 05/02/05 OccuLogix, Inc. DE 5.02,9.01 04/29/05 OFFSHORE LOGISTICS INC DE 7.01,9.01 05/04/05 OGE ENERGY CORP OK 2.02,9.01 05/04/05 OKLAHOMA GAS & ELECTRIC CO OK 2.02,9.01 05/04/05 OLD NATIONAL BANCORP /IN/ IN 1.01,9.01 05/04/05 OLIN CORP VA 1.01,5.02,7.01,9.01 04/28/05 ONESOURCE TECHNOLOGIES INC DE 1.01,3.02,9.01 05/02/05 ONYX SOFTWARE CORP/WA WA 2.02,9.01 05/04/05 OPEN SOLUTIONS INC DE 1.01 04/28/05 OPTIMAL GROUP INC 7.01 05/04/05 ORBIMAGE INC DE 7.01,8.01,9.01 12/06/04 ORIENT EXPRESS HOTELS LTD 2.02,9.01 05/03/05 PACIFIC ENERGY PARTNERS LP 7.01,9.01 05/04/05 PACIFIC ENTERPRISES INC CA 2.02,9.01 05/04/05 PACIFIC GAS & ELECTRIC CO CA 2.02,7.01,9.01 05/04/05 PACIFIC MERCANTILE BANCORP CA 2.02,9.01 04/28/05 PACIFICHEALTH LABORATORIES INC DE 3.03,5.03,9.01 04/28/05 PARALLEL PETROLEUM CORP DE 8.01,9.01 05/04/05 PARK BANCORP INC DE 2.02,9.01 05/04/05 PATINA OIL & GAS CORP DE 1.01,9.01 05/03/05 PAXSON COMMUNICATIONS CORP DE 7.01,9.01 05/03/05 PDI INC 8.01,9.01 05/02/05 PEABODY ENERGY CORP DE 1.01,2.03 05/01/05 PECO II INC OH 2.02,9.01 05/04/05 PEETS COFFEE & TEA INC WA 2.02 05/04/05 PEGASUS SOLUTIONS INC DE 2.02 05/03/05 PEOPLES COMMUNITY BANCORP INC /MD/ MD 1.01,8.01,9.01 05/04/05 PEOPLES FINANCIAL SERVICES CORP/ PA 5.02 05/04/05 PERINI CORP MA 2.02 03/31/05 PETROL OIL & GAS INC 8.01,9.01 05/02/05 PFS BANCORP INC IN 1.01,8.01,9.01 05/04/05 PG&E CORP CA 2.02,7.01,9.01 05/04/05 PHARMOS CORP NV 8.01,9.01 05/03/05 PHOTON DYNAMICS INC CA 3.01,4.02 05/02/05 PINNACLE AIRLINES CORP DE 2.02,9.01 05/03/05 PIONEER NATURAL RESOURCES CO DE 1.01,9.01 04/28/05 PIONEER NATURAL RESOURCES CO DE 2.02,9.01 05/03/05 PIPELINE DATA INC 7.01 03/31/05 PLANETOUT INC DE 2.02,9.01 05/04/05 POLYMER GROUP INC DE 2.02,9.01 05/03/05 POTLATCH CORP DE 1.01,3.03,5.03,8.01,9.01 05/02/05 POWER EFFICIENCY CORP DE 1.02,3.02 04/28/05 POWER ONE INC DE 2.02,9.01 05/04/05 POWER2SHIP INC NV 7.01,9.01 05/04/05 POWERWAVE TECHNOLOGIES INC DE 2.02,9.01 05/02/05 PRECISION CASTPARTS CORP OR 2.02 05/02/05 PREMIERWEST BANCORP OR 7.01,9.01 05/04/05 Prescient Applied Intelligence, Inc. DE 1.01,2.03,9.01 04/28/05 Prescient Applied Intelligence, Inc. DE 4.01 04/29/05 PRG SCHULTZ INTERNATIONAL INC GA 2.02,9.01 05/04/05 PROQUEST CO DE 2.02,9.01 04/29/05 PROTEIN DESIGN LABS INC/DE DE 2.02,9.01 05/02/05 PROTOCALL TECHNOLOGIES INC NV 7.01,9.01 05/04/05 PROVIDE COMMERCE INC DE 7.01,9.01 05/03/05 PROVIDENT BANKSHARES CORP MD 7.01,9.01 05/04/05 PRUDENTIAL FINANCIAL INC NJ 2.02,7.01,9.01 05/04/05 PS BUSINESS PARKS INC/CA CA 7.01,9.01 05/03/05 PUBLIC SERVICE ENTERPRISE GROUP INC NJ 2.02,8.01,9.01 05/04/05 PUBLIX SUPER MARKETS INC FL 2.02,9.01 05/02/05 PURADYN FILTER TECHNOLOGIES INC DE 3.01,8.01,9.01 04/28/05 PW EAGLE INC MN 2.02,9.01 05/02/05 QLOGIC CORP DE 2.02,9.01 05/04/05 QUANEX CORP DE 7.01 05/04/05 QUEST SOFTWARE INC CA 2.02,9.01 05/04/05 QUICKSILVER RESOURCES INC DE 2.02,9.01 05/03/05 QUOVADX INC DE 2.02,9.01 05/04/05 RADIANT SYSTEMS INC GA 2.02,9.01 04/28/05 RADISYS CORP OR 2.02,9.01 04/28/05 RAIT INVESTMENT TRUST MD 2.02 05/03/05 RALI Series 2005-QA1 Trust DE 8.01,9.01 04/27/05 RALI Series 2005-QA2 Trust DE 8.01,9.01 04/27/05 RALI Series 2005-QA3 Trust DE 8.01,9.01 04/27/05 RALI Series 2005-QR1 Trust DE 8.01,9.01 04/27/05 RALI Series 2005-QS1 Trust DE 8.01,9.01 04/27/05 Rali Series 2005-QS2 Trust DE 8.01,9.01 04/27/05 RALI Series 2005-QS3 Trust DE 8.01,9.01 04/27/05 RAMP Series 2005-RS1 Trust 8.01,9.01 04/28/05 RAMP Series 2005-RS2 Trust DE 8.01,9.01 04/28/05 RAMP Series 2005-RS3 Trust DE 8.01,9.01 04/28/05 RAMP Series 2005-RZ1 Trust DE 8.01,9.01 04/28/05 RAMP Series 2005-SL1 Trust DE 8.01,9.01 04/28/05 RASC Series 2005-EMX1 Trust DE 8.01,9.01 04/28/05 RASC Series 2005-KS1 Trust DE 8.01,9.01 04/28/05 RASC Series 2005-KS2 Trust DE 8.01,9.01 04/28/05 RASC Series 2005-KS3 Trust DE 8.01,9.01 04/28/05 RCG COMPANIES INC DE 5.01,7.01,9.01 04/28/05 REALNETWORKS INC WA 2.02,9.01 05/04/05 REDHOOK ALE BREWERY INC WA 2.02,9.01 05/03/05 REGISTER COM INC DE 2.02,9.01 05/04/05 RELM WIRELESS CORP NV 2.02,9.01 05/03/05 RENAISSANCERE HOLDINGS LTD 2.02,9.01 05/03/05 RENAL CARE GROUP INC DE 8.01,9.01 05/04/05 RENAL CARE GROUP INC DE 2.02,9.01 05/04/05 RETAIL VENTURES INC OH 1.01 04/28/05 RFMSI Series 2005-S1 Trust DE 8.01,9.01 04/28/05 RFMSI Series 2005-S2 Trust DE 8.01,9.01 04/28/05 RFMSI Series 2005-S3 Trust DE 8.01,9.01 04/28/05 RFMSI Series 2005-SA1 Trust DE 8.01,9.01 04/28/05 RFMSII 2005-HI1 DE 8.01,9.01 04/28/05 RICKS CABARET INTERNATIONAL INC TX 9.01 01/18/05 AMEND RIVERBEND TELECOM INC NV 4.01,9.01 05/02/05 ROCK OF AGES CORP DE 7.01,9.01 05/04/05 Rock-Tenn CO GA 1.01 04/28/05 RUDOLPH TECHNOLOGIES INC DE 2.02,9.01 05/04/05 RUSH FINANCIAL TECHNOLOGIES INC TX 7.01,9.01 05/03/05 RUSS BERRIE & CO INC NJ 2.02,9.01 05/04/05 RYLAND GROUP INC MD 1.01,9.01 05/04/05 AMEND S&C HOLDCO 3 INC 1.01 04/23/05 AMEND SAFEGUARD SCIENTIFICS INC PA 2.02,9.01 05/04/05 SAFENET INC DE 2.02,9.01 04/28/05 SAN DIEGO GAS & ELECTRIC CO CA 2.02,9.01 05/04/05 SANTANDER BANCORP 1.01 05/04/05 SAXON CAPITAL INC MD 1.01,8.01,9.01 05/04/05 SCHWAB CHARLES CORP DE 1.01 04/28/05 SCIENTIFIC TECHNOLOGIES INC OR 2.02,9.01 05/03/05 SEABOARD CORP /DE/ DE 2.02,9.01 05/04/05 SEACOAST BANKING CORP OF FLORIDA FL 1.01,2.01,8.01,9.01 04/30/05 SEMPRA ENERGY CA 2.02,9.01 05/04/05 SERVICE 1ST BANCORP CA 2.02,9.01 05/04/05 SERVICE CORPORATION INTERNATIONAL TX 7.01,9.01 05/04/05 SHARPER IMAGE CORP DE 2.02,9.01 05/03/05 SHENANDOAH TELECOMMUNICATIONS CO/VA/ VA 1.01,7.01,9.01 05/03/05 SIGMA ALDRICH CORP DE 1.01,5.02,7.01,9.01 05/02/05 SILICON IMAGE INC DE 1.01,9.01 04/28/05 SIMPLETECH INC CA 2.02,9.01 05/04/05 SINCLAIR BROADCAST GROUP INC MD 2.02,9.01 05/04/05 SIRF TECHNOLOGY HOLDINGS INC 2.01,3.02,9.01 04/28/05 SIZELER PROPERTY INVESTORS INC DE 8.01,9.01 05/04/05 SJW CORP CA 7.01 05/02/05 SKYWORKS SOLUTIONS INC DE 1.01,9.01 05/04/05 SNB Bancshares Inc TX 7.01 05/04/05 SONIC SOLUTIONS/CA/ CA 1.01,5.02,9.01 04/28/05 SONOMAWEST HOLDINGS INC DE 5.02 04/28/05 SOUTHERN COMMUNITY BANCSHARES INC /GA GA 2.02,9.01 05/03/05 SOUTHERN CONNECTICUT BANCORP INC CT 8.01,9.01 04/05/05 SOVRAN SELF STORAGE INC MD 2.02,9.01 05/04/05 SPARTAN STORES INC MI 2.02,9.01 05/04/05 SPECTRASITE INC DE 1.01,9.01 05/03/05 SPINNAKER EXPLORATION CO DE 2.02,9.01 05/03/05 SPSS INC DE 2.02,9.01 05/03/05 SPX CORP DE 2.02,9.01 05/04/05 ST MARY LAND & EXPLORATION CO DE 2.02,9.01 05/03/05 STAAR SURGICAL CO DE 2.02,5.02,7.01 04/28/05 STANDARD COMMERCIAL CORP NC 8.01,9.01 05/04/05 STEPAN CO DE 1.02 04/29/05 STILLWATER MINING CO /DE/ DE 2.02,9.01 05/03/05 STONEPATH GROUP INC DE 1.01 04/28/05 STRAYER EDUCATION INC MD 2.02,9.01 05/04/05 STRUCTURED ADJUSTABLE RATE MORTGAGE L DE 8.01,9.01 04/25/05 Structured Asset Securities Corp. 200 DE 8.01,9.01 04/25/05 SUMMIT FINANCIAL SERVICES GROUP INC FL 8.01 05/04/05 SUN MICROSYSTEMS, INC. DE 1.01 04/28/05 SUNLINK HEALTH SYSTEMS INC OH 2.02,7.01,9.01 05/03/05 SUPERCLICK INC WA 2.02 05/04/05 SUPERIOR ESSEX INC DE 7.01,9.01 05/03/05 SYMANTEC CORP DE 2.02,9.01 05/04/05 Symmetry Medical Inc. DE 1.01,2.02,9.01 04/28/05 TAG ENTERTAINMENT CORP DE 1.01,2.03,3.02,5.02,5.03,9.01 03/30/04 TALBOTS INC DE 1.01,9.01 04/29/05 TAPESTRY PHARMACEUTICALS, INC DE 2.02,9.01 05/04/05 TC PIPELINES LP DE 2.02,7.01,8.01,9.01 05/03/05 TEAM FINANCIAL INC /KS KS 1.01 12/28/04 TECHNEST HOLDINGS INC NV 9.01 02/14/05 AMEND TECHNICAL OLYMPIC USA INC DE 2.02,9.01 05/03/05 TECHNITROL INC PA 1.01,9.01 04/28/05 TECHNOLOGY INVESTMENT CAPITAL CORP MD 8.01,9.01 05/03/05 TECHTEAM GLOBAL INC DE 8.01 05/03/05 TELEPLUS ENTERPRISES INC 2.01,8.01,9.01 05/04/05 Terwin Mortgage Trust Asset-Backed Ce DE 2.01,9.01 04/19/05 TFM SA DE CV O5 8.01 04/29/05 THERAVANCE INC DE 2.02,9.01 05/04/05 THESTREET COM DE 1.01,9.01 04/29/05 THOR INDUSTRIES INC DE 2.02,9.01 05/03/05 Thornburg Mortgage Securities Trust 2 DE 8.01,9.01 04/25/05 THQ INC DE 2.02,9.01 05/04/05 TIERONE CORP 7.01,9.01 05/02/05 TIGER TELEMATICS INC DE 3.02,8.01,9.01 04/28/05 TIME WARNER INC DE 2.02,9.01 05/04/05 TORCHMARK CORP DE 1.01,5.02,5.03,9.01 04/28/05 TOWN SPORTS INTERNATIONAL HOLDINGS IN DE 2.02,9.01 05/03/05 TRANSACT TECHNOLOGIES INC DE 2.02,9.01 05/04/05 TRANSBOTICS CORP DE 5.03,9.01 04/28/05 TRINITY INDUSTRIES INC DE 2.02,7.01 05/03/05 TRIPOS INC UT 7.01 04/30/05 UBIQUITEL INC DE 2.02,9.01 05/02/05 UCN INC DE 1.01,2.03,9.01 05/01/05 UNITED RENTALS INC /DE DE 2.02,9.01 05/04/05 UNITED SURGICAL PARTNERS INTERNATIONA DE 7.01,9.01 05/04/05 UNITRIN INC DE 7.01 05/04/05 UNIVERSAL AMERICAN FINANCIAL CORP NY 2.02 05/03/05 UNIVERSAL AMERICAN FINANCIAL CORP NY 2.02,7.01 05/04/05 UNIVERSAL TECHNICAL INSTITUTE INC DE 2.02,9.01 05/04/05 UNIVISION COMMUNICATIONS INC DE 2.02,9.01 05/04/05 UNOVA INC DE 2.02,9.01 05/04/05 URSTADT BIDDLE PROPERTIES INC MD 8.01,9.01 05/04/05 US AIRWAYS GROUP INC DE 8.01 05/03/05 USI HOLDINGS CORP DE 2.02,9.01 05/03/05 UST INC DE 1.01,9.01 05/04/05 VAALCO ENERGY INC /DE/ DE 8.01,9.01 05/03/05 VALENCE TECHNOLOGY INC DE 8.01,9.01 05/03/05 VALLEY FORGE SCIENTIFIC CORP PA 1.01,8.01,9.01 05/02/05 VALOR COMMUNICATIONS GROUP INC DE 7.01,9.01 05/02/05 VASOMEDICAL INC DE 3.01 05/02/05 VAXGEN INC DE 8.01,9.01 05/03/05 VCAMPUS CORP DE 2.02,9.01 05/04/05 VELOCITY EXPRESS CORP DE 1.01,3.02,9.01 04/28/05 VISKASE COMPANIES INC DE 2.05,7.01,9.01 04/08/05 VNUS MEDICAL TECHNOLOGIES INC 2.02,9.01 05/04/05 WALTER INDUSTRIES INC /NEW/ DE 1.01 04/29/05 WASHINGTON BANKING CO WA 5.02 04/28/05 WASHINGTON BANKING CO WA 2.02,7.01,9.01 04/28/05 WASHINGTON GROUP INTERNATIONAL INC DE 2.02,9.01 05/04/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 05/02/05 WASTE SERVICES, INC. A6 2.02,9.01 03/31/05 WATERS INSTRUMENTS INC MN 2.02,9.01 05/02/05 WATTS WATER TECHNOLOGIES INC DE 2.02,9.01 05/03/05 WCA WASTE CORP 1.01,1.02,2.02,2.03,3.03,7.01 04/28/05 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 04/25/05 Wells Fargo Asset Securities Corp Mor DE 8.01,9.01 04/25/05 Wells Fargo Mortgage Asset-Backed Pas DE 8.01,9.01 04/25/05 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 04/25/05 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 04/25/05 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 02/25/05 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 04/25/05 WEST PHARMACEUTICAL SERVICES INC PA 1.01,9.01 04/28/05 WESTERN WIRELESS CORP WA 2.02,9.01 05/04/05 WESTLAKE CHEMICAL CORP 2.02,9.01 05/04/05 WESTWOOD ONE INC /DE/ DE 2.02 03/31/05 WET SEAL INC DE 8.01,9.01 05/03/05 WHOLE FOODS MARKET INC TX 2.02,4.02,9.01 05/04/05 WILLIS GROUP HOLDINGS LTD D0 1.01,8.01,9.01 04/29/05 WIRELESS FACILITIES INC DE 2.02,9.01 05/04/05 WIZZARD SOFTWARE CORP /CO CO 5.02 04/04/05 WOLVERINE TUBE INC DE 1.01,2.03,9.01 04/28/05 WORLD ACCEPTANCE CORP SC 5.02,9.01 04/01/05 WORLD WASTE TECHNOLOGIES INC CA 1.01,1.02,3.02,5.02,5.03 04/28/05 WPS RESOURCES CORP WI 2.02,9.01 05/04/05 WRIGLEY WM JR CO DE 1.01,9.01 05/04/05 YOUNG BROADCASTING INC /DE/ DE 1.01,2.03,8.01,9.01 04/28/05 ZEBRA TECHNOLOGIES CORP/DE DE 2.02,9.01 05/04/05 ZILA INC DE 2.02,9.01 05/03/05 ZILA INC DE 1.01 04/29/05 ZIPREALTY INC 2.02,9.01 05/03/05 AMEND