SEC NEWS DIGEST Issue 2005-99 May 24, 2005 ENFORCEMENT PROCEEDINGS SEC SANCTIONS DIAGNOSTIC PRODUCTS CORPORATION FOR VIOLATING ANTI-BRIBERY PROVISIONS OF THE FOREIGN CORRUPT PRACTICES ACT On May 20, the Commission instituted an Order Instituting Cease-and- Desist Proceedings Pursuant to Section 21C of the Securities Exchange Act of 1934, Making Findings and Imposing a Cease-and-Desist Order against Diagnostic Products Corporation, a Los Angeles-based medical equipment company. The Order finds that Diagnostic Products violated the anti-bribery, books-and-records, and internal controls provisions of the Foreign Corrupt Practices Act, and orders Diagnostic Products to cease and desist from such violations, pay $2,038,727 in disgorgement and $749,895 in prejudgment interest, and retain an independent consultant to review and report on its compliance with FCPA policies and procedures for three years. Without admitting or denying the findings in the Order, Diagnostic Products consented to the entry of the Order. The Order finds that, from 1991 through 2002, Diagnostic Products, through DePu Biotechnological & Medical Products Inc., its wholly-owned subsidiary in China (DePu), made improper commission payments totaling approximately $1.6 million to doctors and other individuals employed by hospitals which are owned by Chinese governmental authorities. The illegal payments were made with the purpose and effect of obtaining or retaining business with these hospitals, and were made with the knowledge and approval of senior officers of DePu. DePu improperly recorded the illegal payments as legitimate sales expenses in its books and records. In addition, during the relevant period, Diagnostic Products did not have effective internal accounting controls to prevent or detect FCPA violations. The Order further finds that, by making and improperly recording the illegal payments through DePu, and by failing to devise or maintain an effective system of internal controls to prevent or detect such payments, Diagnostic Products violated the anti-bribery, books-and- records and internal accounting controls provisions of the FCPA (Sections 30A, 13(b)(2)(A) and 13(b)(2)(B) of the Securities Exchange Act of 1934). In determining to accept Diagnostic Products’ settlement offer, the Commission considered remedial acts promptly undertaken by Diagnostic Products and cooperation afforded the Commission staff. The Commission acknowledges the assistance of the United States Department of Justice, which today announced the filing of criminal FCPA charges against DePu. In connection with that proceeding, DePu has agreed to plead guilty to one count of violating the anti-bribery provisions of the FCPA and to pay a $2 million fine. (Rel. 34-51724; AAE Rel. 2249; File No. 3-11933) COMMISSION DENIES MOTIONS FILED BY FUNDAMENTAL PORTFOLIO ADVISORS, INC., FUNDAMENTAL SERVICE CORPORATION, AND LANCE M. BROFMAN On May 23, the Commission denied a motion for reconsideration of the Commission's July 15, 2003, opinion. The motion for reconsideration was filed by Fundamental Portfolio Advisors, Inc., formerly a registered investment adviser; Fundamental Service Corporation, a registered broker dealer; and Lance M. Brofman, a person associated with both firms. (Rels. 33 8574; 34-51725; IA-2389; IC-26875; File No. 3-9461)) SEC FILES CHARGES AGAINST STOCKERYALE AND ITS CEO FOR THE FRAUDULENT DISSEMINATION OF FALSE AND MISLEADING PRESS RELEASES The Commission announced today that it filed a complaint in the U.S. District Court for the District of Columbia charging StockerYale, Inc. and Mark W. Blodgett with fraudulently publishing false and misleading press releases that misrepresented StockerYale’s involvement with a potentially lucrative Department of Homeland Security project. Blodgett is the Chief Executive Officer and President of StockerYale, a New Hampshire-based company listed on the NASDAQ National Market. The complaint alleges that StockerYale and Blodgett failed to take adequate steps to verify certain material information contained in two false and misleading press releases created and published by StockerYale at Blodgett’s direction. Among other things, the press releases falsely stated that StockerYale was developing a laser for a missile countermeasure system for commercial planes pursuant to an order received from a defense contractor. Additionally, the press releases created the misleading impression that StockerYale was supplying the lasers as part of a Department of Homeland Security project. In fact, StockerYale was not involved in any Department of Homeland Security project and the lasers that StockerYale was developing for the contractor were not intended for use on commercial planes. Within minutes of the publication of the first press release on April 19, 2004, the price and volume of StockerYale's common stock surged. On April 20, at the height of the surge, the share price reached $7.75, more than five times the average closing price for the prior 30 days and $6.30 more than the price at which the stock closed on Friday April 16. On the morning of April 20, Blodgett sold 250,000 shares of StockerYale common stock reaping profits of almost $790,000. Without admitting or denying the allegations made by the Commission, Blodgett consented to the entry of an order permanently enjoining him from violating Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The order requires Blodgett to pay disgorgement plus interest in the amount of $788,118.92 and a civil penalty in the amount of $120,000. Additionally, without admitting or denying the allegations made by the Commission, StockerYale consented to the entry of an order permanently enjoining the company from violating Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. StockerYale also agreed to maintain formal policies with regards to public communications, insider trading and corporate ethics. [SEC v. Mark W. Blodgett and StockerYale, Inc., Civil Action No. 1:05 CV 01040 (D. D.C.)] (LR-19236) 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 Sports Source Inc, 421 7TH AVE 14TH FL, NEW YORK, NY, 10001, 516-384-0832 - 1,620,000 ($81,000.00) Equity, (File 333-125131 - May. 23) (BR. 09) S-8 HUGHES SUPPLY INC, CORPORATE OFFICE, ONE HUGHES WAY, ORLANDO, FL, 32805, 4078414755 - 2,200,000 ($58,014,000.00) Equity, (File 333-125132 - May. 23) (BR. 06) S-8 ILLUMINA INC, 9885 TOWNE CENTRE DRIVE, ., SAN DIEGO, CA, 92121, 8582024500 - 0 ($501,424.00) Equity, (File 333-125133 - May. 23) (BR. 36) S-8 NVR INC, 7601 LEWISVILLE RD, STE 300, MCLEAN, VA, 22102, 7037612000 - 0 ($365,750,000.00) Equity, (File 333-125135 - May. 23) (BR. 06) S-8 PLEXUS CORP, 55 JEWELERS PARK DR, NEENAH, WI, 54957-0156, 9207223451 - 0 ($33,990,999.00) Equity, (File 333-125136 - May. 23) (BR. 36) S-8 ENCYSIVE PHARMACEUTICALS INC, 4848 LOOP CENTRAL DRIVE, SUITE 700, HOUSTON, TX, 77081, 7137968822 - 2,000,000 ($20,100,000.00) Equity, (File 333-125137 - May. 23) (BR. 01) SB-2 GEORGIA INTERNATIONAL MINING CORP, 299 - 1917 WEST 4TH AVENUE, VANCOUVER, A1, V6J1M7, (604) 454-8035 - 10,000,000 ($1,000,000.00) Equity, (File 333-125138 - May. 23) (BR. 09) S-8 VITAL IMAGES INC, 3300 FERNBROOK LANE N, #200, PLYMOUTH, MN, 55447-5341, 7638524100 - 0 ($14,192,000.00) Equity, (File 333-125139 - May. 23) (BR. 03) S-8 YUKON GOLD CORP INC, SUITE 408 747 BAY ST, TORONTO ONTARIO, A6, 00000, 3,300,000 ($2,805,000.00) Equity, (File 333-125140 - May. 23) (BR. 04) S-8 BARRIER THERAPEUTICS INC, 600 COLLEGE ROAD EAST, SUITE 3200, PRINCETON, NJ, 08540, 6099451200 - 1,109,474 ($20,858,111.20) Equity, (File 333-125141 - May. 23) (BR. 01) S-8 USA Mobility, Inc, 6677 RICHMOND HIGHWAY, ALEXANDRIA, VA, 22306, 703-718-6600 - 0 ($46,185,230.08) Equity, (File 333-125142 - May. 23) (BR. 37) S-8 VSB BANCORP INC, 3155 AMBOY ROAD, STATEN ISLAND, NY, 10306, 7189791100 - 55,000 ($1,235,000.00) Equity, (File 333-125143 - May. 23) (BR. 07) S-8 NEWELL RUBBERMAID INC, 29 E STEPHENSON ST, NEWELL CTR, FREEPORT, IL, 61032, 8152354171 - 3,357,824 ($72,377,896.32) Equity, (File 333-125144 - May. 23) (BR. 06) SB-2 Amalgamated Pictures Corp., 3800 HILLCREST DR., #1023, HOLLYWOOD, FL, 33021, (305) 735-2054 - 200,000 ($1,110,000.00) Equity, (File 333-125145 - May. 23) (BR. 09) S-8 SCOTTISH POWER PLC, 1 ATLANTIC QUAY GLASGOW, SCOTLAND UNITED KINGDOM, X0, G2 8SP, 14,738,785 ($101,826,156.00) Equity, (File 333-125146 - May. 23) (BR. 02) S-8 FINISAR CORP, 1308 MOFFETT PARK DR, SUNNYVALE, CA, 94089, 4085481000 - 0 ($28,735,876.00) Equity, (File 333-125147 - May. 23) (BR. 36) S-8 APPLE COMPUTER INC, 1 INFINITE LOOP, CUPERTINO, CA, 95014, 4089961010 - 0 ($1,774,500,000.00) Equity, (File 333-125148 - May. 23) (BR. 03) S-8 CHATTEM INC, 1715 W 38TH ST, CHATTANOOGA, TN, 37409, 4238214571 - 1,500,000 ($66,675,000.00) Equity, (File 333-125149 - May. 23) (BR. 01) S-8 GOOD TIMES RESTAURANTS INC, 601 CORPORATE CIRCLE, GOLDEN, CO, 80401, 3033841400 - 150,000 ($612,000.00) Equity, (File 333-125150 - May. 23) (BR. 05) S-3 ENCYSIVE PHARMACEUTICALS INC, 4848 LOOP CENTRAL DRIVE, SUITE 700, HOUSTON, TX, 77081, 7137968822 - 0 ($130,000,000.00) Debt Convertible into Equity, (File 333-125154 - May. 23) (BR. 01) S-8 NUVEEN INVESTMENTS INC, 333 W WACKER DR, CHICAGO, IL, 60606, 3129177700 - 0 ($238,770,000.00) Equity, (File 333-125157 - May. 23) (BR. 07) S-3 FIRST HORIZON ASSET SECURITIES INC, 4000 HORIZON WAY, IRVING, TX, 75063, 9724845600 - 1,000,000 ($1,000,000.00) Mortgage Backed Securities, (File 333-125158 - May. 23) (BR. 05) S-8 WARNACO GROUP INC /DE/, 90 PARK AVE, 26TH FLOOR, NEW YORK, NY, 10016, 2126611300 - 0 ($3,000,000.00) Equity, (File 333-125159 - May. 23) (BR. 02) S-8 TEKELEC, 26580 W AGOURA RD, CALABASAS, CA, 91302, 8188805656 - 2,500,000 ($28,877,500.00) Equity, (File 333-125160 - May. 23) (BR. 37) S-4 GSC Holdings Corp., 625 WESTPORT PARKWAY, GRAPEVINE, TX, 76051, 817-424-2000 - 0 ($2,054,845,745.00) Equity, (File 333-125161 - May. 23) (BR. ) S-3 RENTECH INC /CO/, 1331 17TH STREET SUITE 720, DENVER, CO, 80202-1566, 3032988008 - 25,711,269 ($110,995,776.60) Equity, (File 333-125162 - May. 23) (BR. 06) S-8 LINCOLN BANCORP /IN/, 1121 EAST MAIN STREET, PLAINFIELD, IN, 46168-0510, 3178396539 - 250,000 ($4,135,000.00) Equity, (File 333-125163 - May. 23) (BR. 07) S-3 CWABS INC, 4500 PARK GRANADA, CALABASAS, CA, 91302, (818) 225-4898 - 0 ($15,000,000,000.00) Asset-Backed Securities, (File 333-125164 - May. 23) (BR. 05) S-8 SUPERIOR ESSEX INC, 150 INTERSTATE NORTH PARKWAY, ATLANTA, GA, 30339, 0 ($41,844,161.00) Equity, (File 333-125165 - May. 23) (BR. 06) S-1 Comstock Homebuilding Companies, Inc., 11465 SUNSET HILLS ROAD, SUITE 510, RESTON, VA, 20190, 703-883-1700 - 0 ($80,874,325.00) Equity, (File 333-125166 - May. 23) (BR. 06) S-8 IOWA TELECOMMUNICATIONS SERVICES INC, 115 S SECOND AVE WEST, NEWTON, IA, 50208, 0 ($8,965,611.00) Equity, (File 333-125167 - May. 23) (BR. 37) S-1 INTEGRATED ELECTRICAL SERVICES INC, 1800 WEST LOOP SOUTH, SUITE 500, HOUSTON, TX, 77027, 7138601500 - 0 ($25,692,307.05) Equity, (File 333-125168 - May. 23) (BR. 06) S-8 TXU CORP /TX/, ENERGY PLAZA, 1601 BRYAN ST, DALLAS, TX, 75201, 2148124600 - 9,000,000 ($685,890,000.00) Equity, (File 333-125169 - May. 23) (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 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 ------------------------------------------------------------------------------------------------ ABC BANCORP GA 1.01,8.01,9.01 05/17/05 ACCREDITED HOME LENDERS INC DE 8.01,9.01 05/20/05 ACTUANT CORP WI 2.01 05/17/05 ADE CORP MA 1.01,9.01 05/18/05 ADESA INC 1.01 05/17/05 ADVANTA BUSINESS RECEIVABLES CORP 8.01,9.01 05/23/05 ADVENT SOFTWARE INC /DE/ DE 1.01,9.01 05/18/05 AETHLON MEDICAL INC NV 3.02,9.01 05/16/05 AFFORDABLE RESIDENTIAL COMMUNITIES IN MD 3.03,8.01,9.01 05/23/05 AGU Entertainment Corp. CO 1.01,9.01 04/29/05 AMEND AGU Entertainment Corp. CO 1.01,9.01 04/19/05 AMEND AIR PRODUCTS & CHEMICALS INC /DE/ DE 5.02 05/19/05 AIRNET SYSTEMS INC OH 8.01 05/17/05 Aleris International, Inc. DE 7.01 05/20/05 ALLEGHANY CORP /DE DE 1.01,9.01 05/19/05 ALLIANCE DATA SYSTEMS CORP DE 8.01,9.01 05/23/05 Alliance Distributors Holding Inc. DE 2.02,9.01 05/16/05 ALLIANCE TOWERS INC FL 1.01,2.01,9.01 05/13/05 ALLIED WASTE INDUSTRIES INC DE 1.01 05/20/05 ALLOS THERAPEUTICS INC DE 1.01,3.03,8.01,9.01 05/18/05 ALLSTATE CORP DE 1.01,5.02,9.01 05/17/05 AMERICAN ENTERPRISE MVA ACCOUNT IN 5.02 05/18/05 AMERICAN FINANCIAL GROUP INC OH 1.01,9.01 05/19/05 AMERICAN VANTAGE COMPANIES NV 3.01,9.01 04/19/05 AMEND AMERIGON INC CA 5.03,8.01,9.01 05/19/05 AMERIQUEST MORTGAGE SECURITIES INC DE 8.01,9.01 05/23/05 AMERIQUEST MORTGAGE SECURITIES INC DE 8.01,9.01 05/23/05 ANCHOR BANCORP WISCONSIN INC WI 2.02,9.01 05/20/05 ARETE INDUSTRIES INC CO 1.01,8.01,9.01 05/18/05 AROTECH CORP DE 3.02 05/17/05 ASPECT MEDICAL SYSTEMS INC DE 1.01,3.03,9.01 05/23/05 ASSET BACKED FUNDING CORP DE 8.01,9.01 05/19/05 ATLAS AIR WORLDWIDE HOLDINGS INC DE 2.02,9.01 05/20/05 ATMOSPHERIC GLOW TECHNOLOGIES INC DE 1.01,2.03 05/18/05 AVAYA INC DE 8.01 05/17/05 BANKATLANTIC BANCORP INC FL 1.01,9.01 05/17/05 BAR HARBOR BANKSHARES ME 5.02 05/17/05 BARRY R G CORP /OH/ OH 8.01,9.01 05/20/05 BECOMING ART INC NV 1.02,9.01 05/18/05 BELL MICROPRODUCTS INC CA 1.01 05/17/05 BFC FINANCIAL CORP FL 1.01,9.01 05/17/05 BIG DOG HOLDINGS INC DE 1.01 05/20/05 BIG LOTS INC OH 1.01,2.02,2.03,9.01 05/17/05 BIO LOGIC SYSTEMS CORP DE 1.01 04/15/05 BIOSPHERE MEDICAL INC DE 3.03,5.03,9.01 05/18/05 BLUEGREEN CORP MA 1.01 05/17/05 BMC SOFTWARE INC DE 2.02,9.01 05/23/05 BNSF RAILWAY CO DE 5.02 05/17/05 BON TON STORES INC PA 4.01,9.01 05/18/05 BOSTON COMMUNICATIONS GROUP INC MA 8.01 05/20/05 BOSTON PROPERTIES INC DE 1.01,8.01,9.01 05/19/05 BOSTON PROPERTIES LTD PARTNERSHIP 1.01,8.01,9.01 05/19/05 BRESLER & REINER INC DE 2.02,9.01 05/23/05 BRIDGFORD FOODS CORP CA 2.02,9.01 05/20/05 BRILLIAN CORP DE 4.01,9.01 05/19/05 BRILLIANT DIGITAL ENTERTAINMENT INC DE 3.02 05/17/05 BURLINGTON NORTHERN SANTA FE CORP DE 5.02,8.01,9.01 05/17/05 CABCO SERIES 2004-101 TRUST (GOLDMAN 8.01,9.01 05/15/05 CabelTel International Corp NV 2.02,9.01 05/23/05 CADENCE DESIGN SYSTEMS INC DE 1.01,9.01 05/17/05 CAMPBELL SOUP CO NJ 2.02,9.01 05/23/05 CAP ROCK ENERGY CORP 2.02,9.01 05/20/05 CATALINA MARKETING CORP/DE DE 2.02,9.01 05/18/05 CAVCO INDUSTRIES INC DE 1.01 05/17/05 CEDAR MOUNTAIN DISTRIBUTORS INC NV 8.01 05/20/05 CELLCO PARTNERSHIP 5.02 05/23/05 CENTENE CORP 1.01,9.01 05/19/05 CENTERPOINT PROPERTIES TRUST MD 8.01 05/23/05 CENTRAL VIRGINIA BANKSHARES INC VA 5.02,9.01 05/17/05 CENUCO INC DE 7.01,9.01 05/20/05 AMEND CEPHALON INC DE 1.01 05/18/05 CERTEGY INC GA 7.01,9.01 05/23/05 CEVA INC DE 1.01 05/17/05 CHAMPION INDUSTRIES INC WV 2.02,9.01 05/23/05 CHESAPEAKE ENERGY CORP OK 8.01,9.01 05/18/05 CHESAPEAKE ENERGY CORP OK 8.01,9.01 05/18/05 CHILDRENS INTERNET INC NV 8.01,9.01 05/23/05 CHINA FUND INC MD 7.01,9.01 04/01/05 CIRCUIT RESEARCH LABS INC AZ 8.01 05/23/05 CITIZENS BANKING CORP MI 5.02 05/17/05 CLOROX CO /DE/ DE 7.01,9.01 05/23/05 COAST DISTRIBUTION SYSTEM INC DE 8.01,9.01 05/18/05 COGNIGEN NETWORKS INC CO 5.02 05/19/05 COHERENT INC DE 5.02 05/23/05 COMM 2005-LP5 DE 8.01,9.01 05/10/05 COMMONWEALTH TELEPHONE ENTERPRISES IN PA 1.01,9.01 05/23/05 CONMED CORP NY 1.01,9.01 05/17/05 CONTINUCARE CORP FL 2.02,9.01 05/23/05 CPI CORP DE 5.03,9.01 05/17/05 CRUZAN INTERNATIONAL, INC. DE 8.01,9.01 05/20/05 CSFB COMMERCIAL MORT PASS THR CERT 20 DE 8.01,9.01 05/20/05 CSFB COMMERCIAL MORT PASS THR CERTS S 8.01,9.01 05/17/05 CSFB Mortgage-Backed Pass-Through Cer DE 8.01,9.01 05/23/05 CTI INDUSTRIES CORP DE 2.02,9.01 05/20/05 CWALT INC 8.01,9.01 03/30/05 CWMBS INC DE 8.01,9.01 03/30/05 CYCLE COUNTRY ACCESSORIES CORP NV 2.02,9.01 05/16/05 DATASTREAM SYSTEMS INC DE 3.01,7.01,9.01 05/18/05 DAYTON SUPERIOR CORP OH 2.02,9.01 05/23/05 DECODE GENETICS INC DE 8.01,9.01 05/17/05 DELPHI CORP DE 8.01 05/17/05 DELTA AIR LINES INC /DE/ DE 5.03,9.01 05/19/05 DENDRITE INTERNATIONAL INC NJ 1.01,9.01 05/17/05 DENTAL PATIENT CARE AMERICA INC UT 4.02,9.01 04/15/05 AMEND DEVRY INC DE 8.01 05/19/05 DEX MEDIA INC DE 1.01,5.02,8.01,9.01 05/17/05 DIAGNOSTIC PRODUCTS CORP CA 7.01,8.01,9.01 05/20/05 DIEDRICH COFFEE INC CA 3.01,9.01 05/17/05 Digital Realty Trust, Inc. MD 1.01,1.02,9.01 05/20/05 DIRECT INSITE CORP DE 2.02,9.01 05/20/05 DIVERSIFIED REALTY INC MT 4.01 05/20/05 AMEND DOLLAR FINANCIAL CORP DE 2.01,3.02,9.01 03/07/05 AMEND DPAC TECHNOLOGIES CORP CA 1.01,2.02,2.06,3.01,9.01 03/07/05 AMEND DRESSER INC DE 5.03,8.01,9.01 05/23/05 DYAX CORP DE 8.01,9.01 05/19/05 EMCORE CORP NJ 1.01 05/18/05 ENDO PHARMACEUTICALS HOLDINGS INC DE 5.02,9.01 05/19/05 ENTRADA NETWORKS INC DE 1.01,2.02,9.01 01/31/05 ENTRUST INC MD 1.01,1.02,5.02 05/20/05 ENTRUST INC MD 1.01,5.02 05/20/05 ENTRUST INC MD 2.02 05/23/05 EPIC FINANCIAL CORP NV 3.02 05/19/05 EPIC FINANCIAL CORP NV 4.01,9.01 05/04/05 AMEND EPIMMUNE INC DE 3.01,8.01,9.01 05/17/05 EPIX Pharmaceuticals, Inc. 8.01,9.01 05/23/05 EXCO RESOURCES INC TX 2.02,9.01 05/20/05 FAMILY DOLLAR STORES INC DE 7.01,9.01 05/20/05 FARGO ELECTRONICS INC 1.01,9.01 05/17/05 FINISAR CORP DE 1.01,2.01,3.02,9.01 04/07/05 AMEND FIRST ALBANY COMPANIES INC NY 1.01,9.01 05/18/05 FIRST DATA CORP DE 8.01,9.01 05/19/05 FIRST FINANCIAL CORP /IN/ IN 8.01,9.01 05/20/05 FIRST INTERSTATE BANCSYSTEM INC MT 8.01 05/19/05 FIRST MUTUAL BANCSHARES INC WA 1.01 04/28/05 FIRSTENERGY CORP OH 8.01,9.01 05/20/05 FOOT LOCKER INC NY 7.01 05/23/05 FORCE PROTECTION INC CO 9.01 05/18/05 FORCE PROTECTION INC CO 9.01 05/18/05 FORTUNE DIVERSIFIED INDUSTRIES INC DE 5.02,9.01 05/17/05 FRANKLIN ELECTRONIC PUBLISHERS INC PA 2.02,9.01 05/19/05 FTI CONSULTING INC MD 8.01,9.01 05/18/05 FUEL CORP OF AMERICA NV 5.03 05/18/05 GARDNER DENVER INC DE 7.01,9.01 05/23/05 GENCOR INDUSTRIES INC DE 2.02,8.01,9.01 05/20/05 GENITOPE CORP DE 1.01,2.03,7.01,9.01 05/19/05 GEORGIA GULF CORP /DE/ DE 5.03 05/23/05 GERON CORPORATION DE 8.01,9.01 05/23/05 GOLD BANC CORP INC KS 8.01,9.01 05/23/05 GRANT PRIDECO INC DE 1.01,1.02,9.01 05/17/05 GREAT AMERICAN FINANCIAL RESOURCES IN DE 1.01 05/19/05 GREENWICH DSLA MORTGAGE LOAN TRUST 20 DE 8.01,9.01 05/19/05 GTC TELECOM CORP NV 1.01,3.01 05/23/05 GUARDIAN TECHNOLOGIES INTERNATIONAL I DE 8.01,9.01 05/23/05 GULFPORT ENERGY CORP DE 2.02,7.01,9.01 05/16/05 HARLEY DAVIDSON CUSTOMER FUNDING CORP NV 8.01,9.01 05/23/05 HARRIS INTERACTIVE INC DE 1.01,9.01 05/19/05 HARTFORD LIFE INSURANCE CO CT 9.01 05/23/05 HAVERTY FURNITURE COMPANIES INC MD 4.01,9.01 05/23/05 HINES REAL ESTATE INVESTMENT TRUST IN 2.01,9.01 03/22/05 AMEND HMB Acceptance Corp. DE 8.01 05/19/05 HOME SOLUTIONS OF AMERICA INC DE 7.01,9.01 05/23/05 HONDA AUTO REC 2003-3 OWNER TRUST DE 8.01,9.01 05/23/05 HONDA AUTO REC 2003-4 OWNER TRUST DE 8.01,9.01 05/16/05 HONDA AUTO REC 2003-5 OWNER TRUST DE 8.01,9.01 05/18/05 HONDA AUTO RECEIVABLES 2002-2 OWNER T 8.01,9.01 05/16/05 HONDA AUTO RECEIVABLES 2002-3 OWNER T 8.01,9.01 05/18/05 HONDA AUTO RECEIVABLES 2002-4 OWNER T 8.01,9.01 05/16/05 HONDA AUTO RECEIVABLES 2003-1 OWNER T 8.01,9.01 05/18/05 HONDA AUTO RECEIVABLES 2004-1 OWNER T DE 8.01,9.01 05/23/05 Honda Auto Receivables 2004-2 Owner T CA 8.01,9.01 05/16/05 Honda Auto Receivables 2004-3 Owner T CA 8.01,9.01 05/18/05 Honda Auto Receivables 2005-1 Owner T CA 8.01,9.01 05/23/05 Honda Auto Receivables 2005-2 Owner T CA 8.01,9.01 05/16/05 HONDA RECEIVABLES CORP AUTO REC 2003 DE 8.01,9.01 05/23/05 HOST AMERICA CORP DE 2.02,9.01 05/20/05 HUB GROUP INC DE 4.01,9.01 05/20/05 HUDSON CITY BANCORP INC DE 8.01,9.01 05/23/05 HUDSON UNITED BANCORP NJ 1.01,9.01 05/19/05 HUDSON UNITED BANCORP NJ 8.01,9.01 05/18/05 HUGHES SUPPLY INC FL 1.01,5.03,9.01 05/19/05 HUGHES SUPPLY INC FL 2.02,9.01 05/23/05 HYDRIL CO DE 1.01,9.01 05/17/05 I TRAX INC DE 1.01,5.02,9.01 05/17/05 IDS LIFE INSURANCE CO MN 5.02 05/18/05 IMH ASSETS CORP., COLLATERALIZED ASSE DE 2.01,8.01,9.01 05/05/05 IMH ASSETS CORP., COLLATERALIZED ASSE DE 2.01,9.01 05/05/05 IMPAX LABORATORIES INC DE 3.01,9.01 05/17/05 INDYMAC MBS INC 8.01,9.01 05/20/05 INFOCROSSING INC DE 1.01,7.01,9.01 05/23/05 INLAND MONTHLY INCOME FUND II L P DE 2.01,9.01 05/19/05 INLAND REAL ESTATE CORP MD 7.01 05/23/05 INLAND WESTERN RETAIL REAL ESTATE TRU MD 2.01,9.01 05/20/05 INSTINET GROUP INC DE 5.02 05/23/05 INTERDIGITAL COMMUNICATIONS CORP PA 2.02,8.01,9.01 05/23/05 INTERMOST CORP UT 4.01,9.01 05/19/05 AMEND INTERNATIONAL ASSETS HOLDING CORP DE 2.02,4.02,9.01 05/23/05 INTERNATIONAL ASSETS HOLDING CORP DE 2.02,7.01,9.01 05/23/05 INTERNATIONAL LOTTERY & TOTALIZATOR S CA 1.01 05/23/05 INTERSTATE BAKERIES CORP/DE/ DE 7.01,9.01 05/23/05 Intrepid Holdings, Inc. NV 4.01 05/23/05 ISLAND PACIFIC INC DE 5.02 05/17/05 IVAX DIAGNOSTICS INC DE 2.02,9.01 05/23/05 iVOW, Inc. DE 3.01 05/17/05 JPMorgan Chase Commercial Mortgage Se DE 8.01,9.01 05/12/05 JUPITERMEDIA CORP DE 2.01,9.01 03/07/05 AMEND KANA SOFTWARE INC DE 3.01,9.01 05/18/05 KNBT BANCORP INC PA 2.01,5.02,9.01 05/19/05 LA QUINTA CORP DE 1.01,5.02,9.01 05/19/05 LAKES ENTERTAINMENT INC MN 7.01,9.01 05/23/05 LANDAMERICA FINANCIAL GROUP INC VA 1.01 05/19/05 LANDEC CORP \CA\ CA 5.02,5.03,9.01 05/19/05 LANVISION SYSTEMS INC DE 2.02,9.01 05/23/05 LB-UBS Commercial Mortgage Trust 2005 8.01,9.01 05/17/05 LEVEL 3 COMMUNICATIONS INC DE 8.01 05/17/05 MAGNETEK INC DE 2.04 05/03/05 MARSH & MCLENNAN COMPANIES, INC. DE 1.01,9.01 05/23/05 MASTR Asset Securitization Trust 2004 DE 8.01,9.01 07/26/04 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 08/25/04 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 09/27/04 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 10/25/04 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 11/26/04 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 12/27/04 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 01/25/05 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 02/25/05 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 03/25/05 AMEND MATRITECH INC/DE/ DE 8.01,9.01 05/23/05 MATRITECH INC/DE/ DE 8.01,9.01 05/23/05 MAYTAG CORP DE 1.01,3.03,8.01 05/19/05 MCCLATCHY CO DE 5.03 05/23/05 MCCLATCHY CO DE 9.01 05/23/05 MCCLATCHY CO DE 9.01 05/23/05 MCDATA CORP DE 2.02,7.01,9.01 05/23/05 MEDINA INTERNATIONAL HOLDINGS, INC. CO 3.03,5.02,9.01 05/20/05 MEDIWARE INFORMATION SYSTEMS INC NY 1.01,1.02,5.02 05/20/05 MEDSOLUTIONS INC TX 8.01,9.01 03/30/04 AMEND MELLON FINANCIAL CORP PA 1.01 05/17/05 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 05/16/05 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 05/16/05 META FINANCIAL GROUP INC DE 8.01,9.01 05/23/05 METALDYNE CORP DE 1.01,9.01 05/20/05 MFC DEVELOPMENT CORP DE 8.01 05/19/05 MICHAEL FOODS INC/NEW DE 1.01,9.01 05/18/05 MICROSOFT CORP WA 5.02 05/23/05 MILESTONE SCIENTIFIC INC/NJ DE 3.02,5.02 05/18/05 MILLS CORP DE 9.01 03/07/05 AMEND MONRO MUFFLER BRAKE INC NY 8.01,9.01 05/20/05 MortgageIT Holdings, Inc. MD 1.01,9.01 05/17/05 MOUNTAINS WEST EXPLORATION INC NM 1.02 05/23/05 MSX INTERNATIONAL INC DE 2.02,9.01 05/18/05 MULTIBAND CORP MN 5.01 05/23/05 NATIONAL MERCANTILE BANCORP CA 1.01 05/23/05 NATIONAL RURAL UTILITIES COOPERATIVE DC 2.03 03/23/05 NELNET INC NE 8.01,9.01 05/20/05 NETBANK INC GA 7.01,9.01 05/23/05 NEW RIVER PHARMACEUTICALS INC VA 8.01,9.01 05/23/05 NEW WORLD RESTAURANT GROUP INC DE 5.02,8.01 05/17/05 NEXTEL PARTNERS INC DE 1.01,1.02,2.03,9.01 05/23/05 NOMURA ASSET ACCEPTANCE CORP DE 8.01,9.01 05/19/05 NORTHWEST BANCORP INC PA 8.01,9.01 05/23/05 NORTHWEST HORIZON CORP 4.01,9.01 04/04/05 AMEND NUVEEN INVESTMENTS INC DE 1.01,9.01 05/17/05 O2DIESEL CORP 1.01,3.02,9.01 05/20/05 OAK RIDGE MICRO-ENERGY INC CO 7.01,9.01 05/23/05 OCCAM NETWORKS INC/DE DE 2.02,9.01 05/18/05 OFFICEMAX INC DE 1.01 05/17/05 OM GROUP INC DE 5.02 05/17/05 OMNOVA SOLUTIONS INC OH 1.01,9.01 05/23/05 OPTELECOM INC DE 2.01,9.01 05/23/05 AMEND ORAGENICS INC FL 1.01,9.01 05/23/05 ORCHID BIOSCIENCES INC 1.02,2.04,9.01 05/18/05 Origen Residential Securities, Inc. DE 8.01,9.01 05/12/05 OUTDOOR CHANNEL HOLDINGS INC DE 7.01,9.01 05/20/05 PACEL CORP VA 2.01,9.01 05/23/05 PARAGON TECHNOLOGIES INC PA 1.01,9.01 05/20/05 PARAMETRIC TECHNOLOGY CORP MA 1.01 05/18/05 PAXSON COMMUNICATIONS CORP DE 5.02 05/19/05 PEETS COFFEE & TEA INC WA 1.01 05/17/05 PENN TREATY AMERICAN CORP PA 2.02,9.01 05/17/05 PEOPLES EDUCATIONAL HOLDINGS MN 1.01,2.03,3.03,9.01 05/17/05 PEPSIAMERICAS INC/IL/ DE 1.01,9.01 05/23/05 PER SE TECHNOLOGIES INC DE 1.01,9.01 05/17/05 PHAGE GENOMICS, INC NV 4.01,9.01 05/18/05 AMEND PHILADELPHIA CONSOLIDATED HOLDING COR PA 1.01 05/18/05 PLANETOUT INC DE 1.01,9.01 05/17/05 PNM RESOURCES INC NM 1.01,8.01 05/23/05 PPLUS Trust Series GSC-2 DE 8.01,9.01 05/16/05 PRIDE INTERNATIONAL INC DE 1.01,9.01 05/18/05 PRIME GROUP REALTY TRUST MD 1.01,2.06,9.01 05/19/05 PRINCIPAL FINANCIAL GROUP INC DE 1.01 05/17/05 PRINTRONIX INC DE 8.01,9.01 05/23/05 PROASSURANCE CORP DE 1.01,9.01 05/18/05 PROXIM CORP DE 1.01,9.01 05/17/05 PUBLIC CO MANAGEMENT CORP NV 8.01,9.01 05/20/05 PW EAGLE INC MN 3.02 05/17/05 RAE SYSTEMS INC DE 7.01,9.01 05/23/05 REEBOK INTERNATIONAL LTD MA 1.01,8.01,9.01 05/20/05 REMEC INC CA 2.01,5.03,9.01 05/20/05 REMOTE KNOWLEDGE INC DE 1.01,9.01 05/18/05 REPUBLIC BANCORP INC /KY/ KY 7.01,9.01 05/20/05 RIVERBEND TELECOM INC NV 3.02 05/23/05 ROSS STORES INC DE 1.01 05/17/05 SAN JUAN BASIN ROYALTY TRUST TX 2.02,9.01 05/20/05 Securitisation Advisory Services Meda 8.01,9.01 05/10/05 SHARPER IMAGE CORP DE 2.02,9.01 05/19/05 SIMTEK CORP CO 5.02 05/17/05 SIPEX CORP MA 3.01,9.01 05/17/05 SMITHTOWN BANCORP INC NY 8.01 05/23/05 SOLECTRON CORP DE 8.01,9.01 05/20/05 Solexa, Inc. DE 2.05,9.01 05/17/05 SOUTH FINANCIAL GROUP INC SC 5.02 05/18/05 SPECTRALINK CORP CO 7.01 05/20/05 SPORT HALEY INC CO 2.02,9.01 05/19/05 SPORTS CLUB CO INC DE 2.02,9.01 05/23/05 STANDARD MOTOR PRODUCTS INC NY 1.01,9.01 05/19/05 STARTECH ENVIRONMENTAL CORP CO 8.01 05/23/05 STATION CASINOS INC NV 8.01,9.01 05/18/05 STRATEGIC HOTEL CAPITAL INC 1.01 05/17/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 05/18/05 SUBURBAN PROPANE PARTNERS LP DE 5.02,7.01,9.01 05/23/05 SULPHCO INC NV 5.02 05/17/05 SUNWIN INTERNATIONAL NEUTRACEUTICALS, 5.02 03/31/05 SUPERIOR UNIFORM GROUP INC FL 8.01 05/20/05 SYNAGRO TECHNOLOGIES INC DE 1.01,9.01 05/05/05 AMEND TALLY HO VENTURES INC DE 1.01,2.01,3.02,5.01,5.02,9.01 05/12/05 TALLY HO VENTURES INC DE 4.01 05/18/05 TECO ENERGY INC FL 8.01,9.01 05/23/05 TENFOLD CORP /UT DE 5.02,5.03,9.01 05/19/05 TENGASCO INC TN 5.03,8.01,9.01 05/19/05 THERMO ELECTRON CORP DE 1.01,9.01 05/17/05 THOMAS INDUSTRIES INC DE 1.01,8.01 05/23/05 THOMAS NELSON INC TN 5.02 05/19/05 TIFFANY & CO DE 8.01,9.01 05/23/05 TITAN TECHNOLOGIES INC NM 1.01,9.01 05/17/05 TORCH ENERGY ROYALTY TRUST DE 2.02 05/23/05 TOREADOR RESOURCES CORP DE 1.01,5.02,9.01 05/18/05 TRANSWITCH CORP /DE DE 1.01,8.01,9.01 05/19/05 TREY INDUSTRIES INC DE 2.02,9.01 05/13/05 TRIKON TECHNOLOGIES INC DE 3.01,9.01 05/19/05 TURINCO INC NV 3.02,5.02 05/20/05 TXU CORP /TX/ TX 1.01,2.03,5.02,5.03,8.01,9.01 05/20/05 UCN INC DE 5.02 05/20/05 UNITED MOBILE HOMES INC NJ 2.02 05/23/05 AMEND UNIVERSAL ACCESS GLOBAL HOLDINGS INC DE 1.01,8.01 05/17/05 UNOVA INC DE 1.01,5.02,9.01 05/17/05 US CONCRETE INC DE 1.01 05/17/05 USF CORP DE 8.01,9.01 05/23/05 VARIAN MEDICAL SYSTEMS INC DE 3.01,5.03,9.01 05/20/05 VASCO DATA SECURITY INTERNATIONAL INC DE 9.01 02/04/05 AMEND VERSATA INC DE 3.01 05/18/05 VIEWSONIC CORP DE 1.01,9.01 05/18/05 VISTEON CORP DE 1.01,5.02,9.01 05/17/05 VISTULA COMMUNICATIONS SERVICES INC DE 1.01,9.01 05/17/05 VITACUBE SYSTEMS HOLDINGS INC NV 8.01,9.01 05/20/05 VITAL HEALTH TECHNOLOGIES INC MN 4.01 05/20/05 W-H ENERGY SERVICES INC TX 2.03,7.01,9.01 05/18/05 WATERFORD GAMING LLC DE 8.01 05/23/05 WEIDA COMMUNICATIONS, INC. NJ 5.02,8.01 05/03/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 05/19/05 WELLSFORD REAL PROPERTIES INC MD 1.01,9.01 05/18/05 WESTERN DIGITAL CORP DE 1.01 05/19/05 WESTERN GAS RESOURCES INC DE 1.01,9.01 05/20/05 XTO ENERGY INC DE 1.01,9.01 05/17/05 XYBERNAUT CORP DE 1.01,5.02,9.01 05/17/05 YAK COMMUNICATIONS INC FL 4.02,9.01 05/17/05 YP CORP NV 1.01,2.03,7.01,9.01 05/18/05 ZANETT INC DE 2.02 05/23/05 ZOLTEK COMPANIES INC DE 2.02,3.01,4.02,9.01 05/18/05