SEC NEWS DIGEST Issue 2005-73 April 18, 2005 ENFORCEMENT PROCEEDINGS THE COCA-COLA COMPANY SETTLES ANTIFRAUD AND PERIODIC REPORTING CHARGES RELATING TO ITS FAILURE TO DISCLOSE JAPANESE GALLON PUSHING The Commission today announced an enforcement action against The Coca- Cola Company relating to its failure to disclose certain end-of-quarter sales practices used to meet earnings expectations. Coca-Cola simultaneously agreed, without admitting or denying the Commission’s findings, to settle the proceedings by consenting to a cease-and-desist order finding violations of the antifraud and periodic reporting requirements of the federal securities laws. Coca-Cola also voluntarily has undertaken steps to strengthen its internal disclosure review process to prevent future violations. Richard Wessel, District Administrator of the Commission’s Atlanta District Office, stated, “MD&A requires companies to provide investors with the truth behind the numbers. Coca-Cola misled investors by failing to disclose end of period practices that impacted the company’s likely future operating results.” Katherine Addleman, Associate Director of Enforcement for the Commission’s Atlanta District Office, stated, “In addition, Coca-Cola made misstatements in a January 2000 Form 8-K concerning a subsequent inventory reduction and in doing so continued to conceal the impact of prior end of period practices and further mislead investors.” In its order, the Commission found that, at or near the end of each reporting period between 1997 and 1999, Coca-Cola implemented an undisclosed “channel stuffing” practice in Japan known as “gallon pushing” for the purpose of pulling sales forward into a current period. To accomplish gallon pushing’s purpose, Japanese bottlers were offered extended credit terms to induce them to purchase quantities of beverage concentrate the bottlers otherwise would not have purchased until a following period. As Coca-Cola typically sells gallons of concentrate to its bottlers corresponding to its bottlers’ sales of finished products to retailers, typically bottlers’ concentrate inventory levels increase approximately in proportion to their sales of finished products to retailers. However, as a result of gallon pushing, from 1997 to 1999 Coca-Cola’s Japanese bottlers’ concentrate inventory levels increased at a rate more than five times greater than that of finished product sales to retailers. Gallon pushing pulled forward sales from subsequent periods and made it likely that Coca-Cola’s bottlers would purchase less concentrate in subsequent periods. This practice contributed approximately $0.01 to $0.02 to Coca-Cola’s quarterly earnings per share and was the difference in 8 out of the 12 quarters from 1997 through 1999 between Coca-Cola meeting and missing analysts’ consensus or modified consensus earnings estimates. Despite the impact to current earnings and the likely impact to future earnings, Coca-Cola failed to disclose its gallon pushing practice in its periodic reports. On Jan. 26, 2000, Coca-Cola filed a Form 8-K with the Commission which disclosed, among other things, a worldwide concentrate inventory reduction planned to occur during the first half of the year 2000. The impact on Coca-Cola’s earnings for the first and second quarter of 2000 was estimated to be between $0.11 and $0.13 per share. The Form 8-K did not disclose that more than $0.05 of the estimated earnings impact would be attributable to an anticipated reduction of sales for Japan with a corresponding gross profit impact more than five times greater than that of any other operating division in the world. In describing the inventory reduction, Coca-Cola stated that: (a) “[t]hroughout the past several months, [Coca-Cola had] worked with bottlers around the world to determine the optimum level of bottler inventory;” (b) the management of Coca-Cola and its bottlers, specifically including bottlers in Japan, had jointly determined “that opportunities exist to reduce concentrate inventory carried by bottlers;” and (c) certain bottlers throughout the world, specifically including those in Japan, had “indicated that they intend to reduce their inventory levels during the first half of the year 2000.” The Commission found that these statements were false and misleading because a review of inventory levels had not occurred throughout the past several months but began, at the earliest, in January 2000. Moreover, prior to the Form 8-K being filed, bottlers were not aware of any planned inventory reduction. The Form 8-K further is misleading in that, despite its language describing the inventory reduction as a joint proactive efficiency measure between Coca-Cola and its bottlers, the inventory reduction was in fact solely a Coca-Cola initiative. Although Coca-Cola’s accounting treatment for sales made in connection with gallon pushing was found to be without issue, the Commission still found that Coca-Cola’s failure to disclose the impact of gallon pushing on current and future earnings, as well as the false statements and omissions within the Form 8-K, violated the antifraud and periodic reporting requirements of the federal securities laws. Ms. Addleman commented, “Prior to and during the investigation, Coca- Cola took laudable and substantial steps to enhance and strengthen its disclosure review process to prevent similar failures from occurring in the future.” The Commission acknowledges the substantial assistance of the U.S. Attorney’s Office for the Northern District of Georgia, the Atlanta Field Office of the Federal Bureau of Investigation, and the Japanese Financial Services Agency in the investigation of Coca-Cola’s conduct. (Rel. 33-8569; 34-51565; AAE Rel. 2232; File No. 3-11902; Press Rel. 2005-58) COMMISSION SUSTAINS IN PART NASD DISCIPLINARY ACTION AGAINST ROONEY SAHAI AND REMANDS THE PROCEEDING FOR REDETERMINATION OF SANCTIONS The Commission has sustained in part findings of violations by NASD against Rooney A. Sahai, who was formerly associated with The Key Group. NASD found that Sahai had forged or caused the forgery of signatures on five documents for two customers, executed an unauthorized transaction in one customer's account, and failed to provide information requested by NASD in connection with its investigation. The NASD barred Sahai from association with any NASD member for the forgery violation, imposed a separate bar for the failure to respond violation, and determined that a $5,000 fine would have been appropriate for the unauthorized transaction violation, but declined to impose the fine due to the imposition of the bars. The Commission sustained NASD's findings that Sahai engaged in an unauthorized trade and that Sahai's responses were neither timely nor fully responsive to NASD's requests. The Commission concluded that the record in this case, however, did not support a finding of forgery or that Sahai had failed to respond completely to NASD's requests. The Commission noted that NASD Sanction Guidelines provide for imposition of a bar where an individual has failed to respond in any manner to NASD requests. The Commission concluded that it was unable to assess the appropriateness of the bar and thus it was necessary to remand the case to NASD for reconsideration. (Rel. 34-51549; File No. 3-11652) SEC ORDERS THAT RAFFI OGHLIAN BE BARRED FROM ASSOCIATION WITH ANY BROKER OR DEALER On April 15, the Commission ordered Raffi Oghlian to be barred from associating with any broker or dealer. From September 1999 to February 2000, Oghlian worked in the offices of Bryn Mawr Investment Group, Inc., a broker-dealer registered with the Commission, which later was known as Valley Forge Securities, Inc. (Valley Forge). On Jan. 6, 2005, Oghlian pled guilty to one count of conspiracy to commit securities fraud. United States v. Oghlian, 05 Cr. 1285 (D.N.J.). The count of the criminal information to which Oghlian pled guilty alleged, among other things, that Oghlian defrauded investors while working at Valley Forge by receiving undisclosed excessive cash commissions for selling stock and misleading customers concerning the suitability and value of the stock. Based upon Oghlian’s criminal conviction, the Commission instituted, and simultaneously settled, an administrative proceeding pursuant to Section 15(b) of the Securities Exchange Act of 1934. Oghlian consented, without admitting or denying the Commission’s findings, except as to the Commission’s jurisdiction over him, the subject matter of the proceedings, and his criminal conviction, to an order barring him from association with any broker or dealer. (Rel. 34-51560; File No. 3- 11901) COMMISSION DISMISSES ADMINISTRATIVE PROCEEDING AGAINST VERTICAL COMPUTER WITHOUT PREJUDICE On April 15, the Commission entered an order dismissing, without prejudice, an administrative proceeding as to Vertical Computer Systems, Inc. (VCSY). This concluded an administrative proceeding commenced pursuant to Section 12(j) of the Securities Exchange Act of 1934 (Exchange Act) to determine whether to suspend or revoke the registration of VCSY’s common stock based on its failure, over a three- year period, to file timely quarterly and annual reports as required by Exchange Act Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and rules thereunder (Revocation Proceeding). VCSY was the last remaining respondent in the Revocation Proceeding. Order Dismissing Proceedings Without Prejudice as to Vertical Computer Systems, Inc., In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding No. 3-11761 (April 15, 2005)(Order of Dismissal). The entry of the Order of Dismissal represented the final phase of a settlement structure mandated in the Commission’s Order Accepting Settlement Offer of Vertical Computer Systems, Inc., Implementing Settlement, and Staying Proceedings to Implement Settlement, In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding No. 3-11761, Exchange Act Release No. 51469 (April 1, 2005). In response to the Revocation Proceeding, VCSY filed all of its delinquent reports and also made a timely filing of its Form 10-KSB for the period ending December 31, 2004. No sanction was entered against VCSY in the Revocation Proceeding, however, as part of its settlement with the Commission, VCSY consented to the entry of a separate 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, In the Matter of Vertical Computer Systems, Inc. Administrative Proceeding File No. 3-11879, Exchange Act Release No. 51470 (April 1, 2005) (Cease-and-Desist Order) against VCSY. The Commission simultaneously accepted VCSY’s Offer of Settlement, in which it consented to the entry of the Cease-and-Desist Order. The Cease-and- Desist Order found that VCSY violated Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder. The Cease-and-Desist Order requires VCSY to cease and desist from committing or causing any violations and any future violations of Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder. Additional Materials Available at www.sec.gov. Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934, In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding File No. 3-11761, Exchange Act Release No. 50771 (Dec. 1, 2004). Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to J.S.J. Capital II, Inc., In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding File No. 3-11761, Exchange Act Release No.50989 (Jan. 7, 2005). Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to S D E Holdings 2, Inc., In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding File No. 3-11761, Exchange Act Release No. 50991 (Jan. 7, 2005). Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to VSAT Net, Inc., In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding File No. 3-11761, Exchange Act Release No. 50990 (Jan. 7, 2005). Order Making Findings and Revoking Registrations by Default against Asset Equity Group, Inc., Household Direct, Inc., International Brands, Inc., Interspace Enterprises, Inc., and Mega Micro Technologies Group, Inc. In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding File No. 3-11761, Exchange Act Release No. 51059 (Jan. 19, 2005). Order of Suspension of Trading, Asset Equity Group, Inc., GEMZ, Inc. Household Direct, Inc., International Brands, Inc., Interspace Enterprises, Inc., Mega Micro Technologies Group, Inc., Vertical Computer Systems, Inc. File No. 500-1 (Dec. 1, 2004). Order Accepting Settlement Offer of Vertical Computer Systems, Inc., Implementing Settlement, and Staying Proceedings to Implement Settlement, In the Matter of Asset Equity Group, Inc., et al., Administrative Proceeding File No. 3-11761, Exchange Act Release No. 51469 (April 1, 2005). 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, In the Matter of Vertical Computer Systems, Inc., Administrative Proceeding File No. 3-11879, Exchange Act Release No. 51470 (April 1, 2005). (Rel. 34-51562; File No. 3-11761) COMMISSION REVOKES REGISTRATION OF SECURITIES OF ADVANCED SOLUTIONS & TECHNOLOGIES, INC. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS On April 18, the Commission revoked the registration of each class of registered securities of Advanced Solutions & Technologies, Inc. (ADVK) for failure to make required periodic filings with the Commission. Without admitting or denying the findings of the order, except as to jurisdiction, which it admitted, ADVK consented to the entry of an order finding that it had failed to comply with Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and 13a- 13 thereunder and revoking the registration of each class of ADVK’s securities pursuant to Section 12(j) of the Exchange Act. This order settled the charges brought against it in the Matter of Advanced Solutions & Technologies, Inc., et al., Administrative Proceeding File No. 3-11830. Brokers and dealers should be alert to the fact that Exchange Act Section 12(j) provides, in pertinent part, as follows: No member of a national securities exchange, broker, or dealer shall make use of the mails or any means or instrumentality of interstate commerce to effect any transaction in, or to induce the purchase or sale of, any security the registration of which has been and is suspended or revoked . . . . Additional Materials Available at www.sec.gov Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 12(j) of the Securities Exchange Act of 1934, In the Matter of Advanced Solutions & Technologies, Inc., et al., Administrative Proceeding File No. 3-11830, Exchange Act Release No. 51202 (February 15, 2005) Order Making Findings and Revoking Registration of Securities by Default as to Comparator Systems Corp., and Shaman Pharmaceuticals, Inc. Administrative Proceedings File No. 3-11830, Exchange Act Release No. 51536 (April 12, 2005). Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to Advanced Solutions & Technologies, Inc., In the Matter of Advanced Solutions & Technologies, Inc., et al., Administrative Proceeding File No. 3-11830, Exchange Act Release No. 51564 (April 18, 2005). (Rel. 34-51564; File No. 11830) JUDGMENT SETTING DISGORGEMENT AND IMPOSING CIVIL PENALTIES AGAINST ALLEN WEINTRAUB The Commission announced that on April 12 the Honorable Ursula Ungaro- Benages, U.S. District Judge for the Southern District of Florida entered a judgment setting disgorgement and imposing civil penalties against Allen E. Weintraub. Weintraub is liable for disgorgement and prejudgment interest totaling $930,000, representing his ill-gotten gains as a result of the conduct alleged in the complaint, and a civil penalty of $120,000. Previously, on Nov. 5, 2002, Weintraub consented to the entry of Judgment of Permanent Injunction and Other Relief, and on Feb. 20, 2003, Weintraub was permanently barred from acting as a director or officer of any issuer having a class of securities registered with the Commission pursuant to Section 12 of the Securities Exchange Act of 1934 or that is required to file reports pursuant to Section 15(d) of the Exchange Act. [SEC v. Florida Stock Transfer, Inc., et al., Case No. 02-23048-CIV- Ungaro-Benages (S.D. Fla.)] (LR-19188) SEC OBTAINS PRLIMINARY INJUNCTION AGAINST DAVID FAUBERT AND HIS FINANCIAL SERVICES FIRM The Commission announced that, on April 8 U.S. District Judge Mark R. Kravitz entered a preliminary injunction against David M. Faubert, formerly a registered representative with Tower Square Securities, Inc., and his financial services business, Faubert Financial Group, Inc. of Avon, Connecticut, thereby extending an asset freeze the Court had previously entered on March 24, 2005. According to the complaint, Faubert, of Simsbury, Connecticut, defrauded Faubert Financial Group clients of approximately $2.4 million by falsely telling them that their money was invested in a “fixed account” that guaranteed an 8% return when, in fact, Faubert was diverting funds for his personal use. In its complaint, the SEC charges that, to conceal the fraud, Faubert provided his clients with fabricated account statements. The Court’s April 8, Order also preliminarily enjoins the defendants from violating Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder and Sections 206(1) and (2) of the Investment Advisers Act. [SEC v. David M. Faubert and Faubert Financial Group, Inc., Civil Action No. 3:05-CV510 (MRK) (D. Connecticut)] (LR-19189) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE The New York Stock Exchange filed a proposed rule change (SR-NYSE-2005- 24) relating to the definition of “research analyst” in Rule 344 (Research Analysts and Supervisory Analysts) and Rule 472 (Communications with the Public). The proposed rule change has become immediately 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 April 18. (Rel. 34-51545) PROPOSED RULE CHANGE The Commission issued a notice of filing of a proposed rule change (SR- MSRB-2005-04) by the Municipal Securities Rulemaking Board relating to solicitation of municipal securities business under MSRB Rule G-38. Publication of the proposal is expected in the Federal Register during the week of April 18. (Rel. 34-51561) 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 HANCOCK FABRICS INC, 3406 W MAIN ST, TUPELO, MS, 38803, 6018422834 - 200,000 ($1,360,000.00) Equity, (File 333-124081 - Apr. 15) (BR. 02) S-1 GREENHILL & CO INC, 300 PARK AVENUE, 23RD FLOOR, NEW YORK, NY, 10022, 212-389-1500 - 4,600,000 ($163,760,000.00) Equity, (File 333-124082 - Apr. 15) (BR. 07) S-4 SIERRA PACIFIC RESOURCES /NV/, PO BOX 30150, 6100 NEIL RD, RENO, NV, 89511, 7758344011 - 21,687,524 ($418,632,382.57) Equity, (File 333-124083 - Apr. 15) (BR. 02) SB-2 AVP INC, 6100 CENTER DRIVE, SUITE 900, LOS ANGELES, CA, 90045, 310-426-8000 - 108,262,120 ($30,854,704.00) Equity, (File 333-124084 - Apr. 15) (BR. 02) S-8 HOMEBANC CORP, 0 ($4,815,250.00) Equity, (File 333-124085 - Apr. 15) (BR. 08) S-8 BORGWARNER INC, 3850 HAMLIN RD., AUBURN HILLS, MI, 48326, 2487549200 - 30,000 ($1,380,000.00) Equity, (File 333-124086 - Apr. 15) (BR. 05) N-2 Nuveen Tax-Advantaged Floating Rate Fund, 333 WEST WACKER DRIVE, 32ND FLOOR, CHICAGO, IL, 60606, 312-917-8146 - 0 ($1,000,000.00) Equity, (File 333-124087 - Apr. 15) (BR. 18) S-8 PARK BANCORP INC, 5400 SOUTH PULASKI ROAD, CHICAGO, IL, 60632, 7735828616 - 100,000 ($3,033,000.00) Equity, (File 333-124088 - Apr. 15) (BR. 07) S-8 V I TECHNOLOGIES INC, 134 COOLIDGE AVE, WATERTOWN, MA, 02472, 5167527314 - 0 ($14,565,438.00) Equity, (File 333-124089 - Apr. 15) (BR. 01) S-8 ACCREDITED HOME LENDERS HOLDING CO, 0 ($30,547,236.21) Equity, (File 333-124090 - Apr. 15) (BR. 07) S-4 IPCS INC, 1901 N. ROSELLE ROAD, SCHAUMBURG, IL, 60195, 847 885 2833 - 0 ($259,000,493.00) Equity, (File 333-124091 - Apr. 15) (BR. 37) S-8 F5 NETWORKS INC, 401 ELLIOT AVE WEST, STE 500, SEATTLE, WA, 98119, 2062725555 - 0 ($84,762,000.00) Equity, (File 333-124092 - Apr. 15) (BR. 03) S-8 LIFEPOINT HOSPITALS INC, 103 POWELL COURT, SUITE 200, BRENTWOOD, TN, 37027, 6153728500 - 0 ($387,045,791.60) Equity, (File 333-124093 - Apr. 15) (BR. 01) S-3 PHELPS DODGE CORP, ONE NORTH CENTRAL AVE, PHOENIX, AZ, 85004-3089, 6022348100 - 0 ($400,000,000.00) Other, (File 333-124094 - Apr. 15) (BR. 04) F-3 EKSPORTFINANS ASA, DRONNING MAUDS GT 15 0250, OSLO 2 NORWAY, Q8, 2124219210 - 0 ($4,000,000,000.00) Non-Convertible Debt, (File 333-124095 - Apr. 15) (BR. 07) SB-2 CAPRIUS INC, ONE PARKER PLAZA, FORT LEE, NJ, 07024, 2015928838 - 3,813,759 ($19,058,997.00) Equity, (File 333-124096 - Apr. 15) (BR. 01) S-8 ALEXANDERS J CORP, 3401 WEST END AVE, P O BOX 24300, NASHVILLE, TN, 37203, 6152691900 - 370,000 ($2,632,550.00) Equity, (File 333-124097 - Apr. 15) (BR. 05) S-3 INERGY L P, TWO BRUSH CREEK, SUITE 200, KANSAS CITY, MO, 64112, 8168428181 - 3,379,175 ($110,296,272.00) Limited Partnership Interests, (File 333-124098 - Apr. 15) (BR. 02) S-1 ALLION HEALTHCARE INC, 1660 WALT WHITMAN ROAD SUITE 105, MELVILLE, NY, 11747, 631-870-5100 - 0 ($57,500,000.00) Equity, (File 333-124099 - Apr. 15) (BR. 01) S-4 CDRV Investors, Inc., 1310 GOSHEN PARKWAY, P.O. BOX 2656, WEST CHESTER, PA, 19380, 610-431-1700 - 0 ($481,000,000.00) Other, (File 333-124100 - Apr. 15) (BR. ) S-8 SCO GROUP INC, 8017654999 - 0 ($8,899,401.00) Equity, (File 333-124101 - Apr. 15) (BR. 03) S-8 SCO GROUP INC, 8017654999 - 0 ($17,199,383.00) Equity, (File 333-124102 - Apr. 15) (BR. 03) S-11 KKR Financial Corp, FOUR EMBARCADERO CENTER, SUITE 2050, SAN FRANCISCO, CA, 94111, (415) 315-3620 - 0 ($800,000,000.00) Equity, (File 333-124103 - Apr. 15) (BR. ) S-3 ASHFORD HOSPITALITY TRUST INC, 14180 DALLAS PARKWAY 9TH FL, DALLAS, TX, 75254, 9724909600 - 0 ($1,052,882.00) Equity, (File 333-124105 - Apr. 15) (BR. 08) S-4 SCIENTIFIC GAMES CORP, 750 LEXINGTON AVE, NEW YORK, NY, 10022, 3027374300 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-124106 - Apr. 15) (BR. 03) S-3 SCIENTIFIC GAMES CORP, 750 LEXINGTON AVE, NEW YORK, NY, 10022, 3027374300 - 0 ($275,000,000.00) Debt Convertible into Equity, (File 333-124107 - Apr. 15) (BR. 03) S-8 ESSENTIAL GROUP INC, 1325 TRI STATE PARKWAY SUITE 300, GURNEE, IL, 60031, 8478557500 - 340,000 ($425,000.00) Equity, (File 333-124108 - Apr. 15) (BR. 01) S-4 Affinity Group Holding, Inc., 2575 VISTA DEL MAR DRIVE, VENTURA, CA, 93001, 805 667-4100 - 0 ($119,863,000.00) Non-Convertible Debt, (File 333-124109 - Apr. 15) (BR. ) N-2 Enhanced Equity Yield Fund II, Inc., 800 SCUDDERS MILL ROAD, PLAINSBORO, NJ, 08562, 609-282-1212 - 50,000 ($1,000,000.00) Equity, (File 333-124112 - Apr. 15) (BR. 17) 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 ------------------------------------------------------------------------------------------------ A CONSULTING TEAM INC NY 4.01,7.01 04/07/05 AMEND AAIPHARMA INC DE 2.06,3.01,4.02,7.01,9.01 04/14/05 ACCREDITED HOME LENDERS HOLDING CO DE 1.01,5.02,9.01 04/03/05 AMEND Accredited Mortgage Loan REIT Trust MD 5.02,9.01 04/03/05 AMEND ACTUANT CORP WI 1.01,9.01 04/13/05 Advance Nanotech, Inc. CO 4.01 04/08/05 ADVENTRX PHARMACEUTICALS INC DE 8.01,9.01 04/15/05 AEGIS ASSET BACKED SEC CORP MORT PAS DE 8.01,9.01 10/25/04 AMEND AEGIS ASSET BACKED SECURITIES TRUST M DE 8.01,9.01 12/27/04 AMEND ALAMOSA HOLDINGS INC DE 3.02 04/15/05 ALEXANDERS J CORP TN 1.01,2.02,7.01,9.01 03/29/05 ALLBRITTON COMMUNICATIONS CO DE 1.01,9.01 04/12/05 ALLION HEALTHCARE INC DE 8.01 04/15/05 ALLION HEALTHCARE INC DE 9.01 02/28/05 AMEND ALLOY INC DE 1.01,2.02,9.01 04/14/05 AMEND Alpha Natural Resources, Inc. DE 2.01,9.01 04/14/05 ALPINE AIR EXPRESS INC/DE DE 5.02 03/26/05 AMERICAN COMMUNITY PROPERTIES TRUST MD 2.02,9.01 04/15/05 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE 8.01,9.01 04/15/05 AMERICAN EXPRESS MASTER TRUST DE 8.01,9.01 04/15/05 AMERIGAS PARTNERS LP DE 1.01,9.01 04/13/05 AMERISTAR CASINOS INC NV 4.01,5.02,9.01 04/11/05 AMES NATIONAL CORP IA 2.02,9.01 04/15/05 AMG OIL LTD NV 5.02 04/14/05 ANALYSTS INTERNATIONAL CORP 7.01,9.01 04/13/05 ANALYSTS INTERNATIONAL CORP 5.02,9.01 04/11/05 ARCH CHEMICALS INC VA 7.01,9.01 04/14/05 ARDEN REALTY INC MD 1.01,9.01 04/11/05 ARGENT SECURITIES INC 8.01,9.01 04/15/05 ARGENT SECURITIES INC 9.01 04/15/05 ASANTE TECHNOLOGIES INC DE 1.01,9.01 02/25/05 AMEND ASB HOLDING CO 5.03,9.01 03/17/05 ASIA PAYMENT SYSTEMS NV 7.01,9.01 04/14/05 ASSET ACCEPTANCE CAPITAL CORP 8.01 04/15/05 ASSET BACKED FUNDING CORP DE 8.01,9.01 04/14/05 ASSET BACKED FUNDING CORP DE 8.01,9.01 04/14/05 ASSURANCEAMERICA CORP NV 1.01,3.02,5.03,9.01 04/12/05 ASV INC /MN/ MN 5.02 04/12/05 ATC HEALTHCARE INC /DE/ DE 1.01,9.01 04/13/05 ATLANTIC EXPRESS TRANSPORTATION CORP NY 8.01,9.01 04/15/05 AURA SYSTEMS INC DE 5.02 04/11/05 AVERY DENNISON CORPORATION DE 2.02,9.01 04/14/05 AVID TECHNOLOGY INC DE 2.02,8.01,9.01 04/15/05 AVONDALE CAPITAL I CORP 1.01 04/02/05 BA MASTER CREDIT CARD TRUST / 9.01 04/15/05 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 04/14/05 BANCINSURANCE CORP OH 1.01,9.01 04/14/05 BANCSHARES OF FLORIDA INC FL 3.02,9.01 04/11/05 BANCWEST CORP/HI DE 2.03 04/11/05 Bank of Commerce Holdings CA 8.01,9.01 04/15/05 BANK OF NEW YORK CO INC NY 5.03,9.01 04/15/05 Bayview Financial Securties Company, DE 8.01,9.01 12/27/04 AMEND BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 03/30/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 03/31/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 03/30/05 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 03/24/05 BECKMAN COULTER INC DE 1.01,9.01 04/11/05 BIG LOTS INC OH 7.01,9.01 04/15/05 BINGO.COM LTD. 1A 3.02 04/15/05 BLACK & DECKER CORP MD 8.01,9.01 04/15/05 BLONDER TONGUE LABORATORIES INC DE 2.02,9.01 04/15/05 BLUE RIDGE REAL ESTATE CO PA 1.01,9.01 04/15/05 BNCCORP INC DE 5.02 04/14/05 BRANDPARTNERS GROUP INC DE 1.01,9.01 04/11/05 BRANTLEY CAPITAL CORP MD 8.01,9.01 04/15/05 BRIGHTSTAR INFORMATION TECHNOLOGY GRO DE 1.01,5.01,9.01 04/14/05 BROOKSTONE INC DE 9.01 04/15/05 BUCYRUS INTERNATIONAL INC DE 2.02,7.01,9.01 04/14/05 BURLINGTON COAT FACTORY WAREHOUSE COR DE 4.02 04/04/05 AMEND CALIFORNIA PIZZA KITCHEN INC DE 1.01 04/11/05 CARDINAL HEALTH INC OH 1.01,5.02,7.01,9.01 04/13/05 CARRIER ACCESS CORP DE 2.02,8.01,9.01 04/11/05 Carrington Mortgage Loan Trust, Serie 2.01,9.01 02/01/05 CASEYS GENERAL STORES INC IA 7.01 04/15/05 CASH AMERICA INTERNATIONAL INC TX 2.02,9.01 04/15/05 CELL ROBOTICS INTERNATIONAL INC CO 1.01,3.02,9.01 04/11/05 CELLSTAR CORP DE 1.01 04/14/05 CELLULAR TECHNICAL SERVICES CO INC DE 1.01,3.02,5.01,5.02 04/12/05 CENTERPOINT ENERGY INC 2.01,9.01 04/13/05 CENTERPOINT PROPERTIES TRUST MD 8.01 04/15/05 CENTRAL EUROPEAN MEDIA ENTERPRISES LT 7.01 04/15/05 CENTURY BANCORP INC MA 5.02,9.01 04/15/05 CENTURY CASINOS INC /CO/ DE 1.01 04/08/05 CERADYNE INC DE 2.02,9.01 04/14/05 CHAMPION PARTS INC IL 2.02,9.01 04/14/05 CHARTWELL INTERNATIONAL INC CO 5.02 04/11/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 04/13/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 9.01 04/12/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 04/12/05 CHASE BANK USA, NATIONAL ASSOCIATION DE 8.01,9.01 04/12/05 CHEVIOT FINANCIAL CORP 2.02,9.01 04/15/05 CHINA FUND INC MD 7.01,9.01 03/01/05 CHROMAVISION MEDICAL SYSTEMS INC DE 1.01,9.01 04/14/05 CIRCUIT RESEARCH LABS INC AZ 8.01 04/15/05 CIRTRAN CORP NV 2.01,2.03,3.02,9.01 03/23/05 CITIBANK CREDIT CARD ISSUANCE TRUST DE 8.01 03/28/05 CITIBANK OMNI-S MASTER TRUST 8.01,9.01 04/15/05 CITIBANK SOUTH DAKOTA N A DE 8.01 03/28/05 CITIGROUP GLOBAL MARKETS HOLDINGS INC NY 9.01 03/31/05 CITIGROUP INC DE 2.02,7.01,9.01 04/15/05 Citigroup Mortgage Loan Trust Inc, Mo 9.01 03/31/05 CITIZENS BANKING CORP MI 1.01 04/11/05 CKE RESTAURANTS INC DE 4.02,9.01 04/11/05 COLLEGE LOAN CORP TRUST I DE 8.01,9.01 03/31/05 COMM 2005-LP5 DE 8.01,9.01 04/14/05 COMMUNITY BANCSHARES INC /DE/ DE 2.02,7.01 04/13/05 COMMUNITY BANCSHARES INC /DE/ DE 1.01,9.01 04/11/05 COMPASS BANCSHARES INC DE 2.02,9.01 04/15/05 COMPUTER ASSOCIATES INTERNATIONAL INC DE 1.01,5.02,7.01,8.01,9.01 04/11/05 Comstock Homebuilding Companies, Inc. DE 2.02,9.01 04/11/05 CONSECO INC DE 7.01,9.01 04/15/05 CONSOLIDATED EDISON INC NY 2.03,9.01 04/14/05 CONSOLIDATED ENERGY INC WY 4.02 04/15/05 CORPORATE OFFICE PROPERTIES TRUST MD 1.01,9.01 04/15/05 COTELLIGENT INC DE 1.01,3.02,9.01 04/11/05 COUSINS PROPERTIES INC GA 8.01 04/15/05 CPAC INC NY 5.02 04/14/05 CRAY INC WA 4.01,9.01 04/11/05 CREDIT ACCEPTANCE CORPORATION MI 8.01 04/11/05 CROFF ENTERPRISES INC UT 5.02 04/15/05 Crown Financial Holdings, Inc. NJ 8.01,9.01 04/05/05 CURON MEDICAL INC DE 5.02,9.01 04/11/05 CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 03/30/05 CWABS INC ASSET BACKED CERTIFICATES S DE 8.01,9.01 03/30/05 DAIMLERCHRYSLER WHOLESALE RECEIVABLES DE 8.01,9.01 04/14/05 DANA CORP VA 5.02 04/12/05 DANAHER CORP /DE/ DE 8.01 04/15/05 DATASCENSION INC NV 8.01,9.01 12/31/04 DEFENSE INDUSTRIES INTERNATIONAL INC NV 2.02,9.01 04/15/05 Deutsche Alt-A Securities, Inc. Mortg 8.01,9.01 02/25/05 AMEND DHB INDUSTRIES INC DE 4.01 04/08/05 DIGIMARC CORP DE 1.01,5.02,9.01 04/11/05 DIGITAL LIGHTWAVE INC DE 1.01,2.03,9.01 04/14/05 DISCOVER CARD MASTER TRUST I DE 8.01 03/15/05 DOBSON COMMUNICATIONS CORP OK 2.02,9.01 04/12/05 DONAR ENTERPRISES INC DE 5.03,9.01 04/15/05 DYNEGY INC /IL/ IL 7.01,9.01 04/15/05 EAGLE BROADBAND INC TX 5.02 04/13/05 EL PASO CORP/DE DE 1.01,3.02,5.03,8.01,9.01 04/15/05 ELECTRO ENERGY INC FL 8.01,9.01 04/15/05 ELECTRONICS FOR IMAGING INC DE 1.01 04/11/05 EMBREX INC /NC/ NC 8.01,9.01 04/11/05 ENSCO INTERNATIONAL INC DE 7.01,9.01 04/15/05 EPIC FINANCIAL CORP NV 3.02 04/14/05 EURONET WORLDWIDE INC DE 1.01,9.01 04/12/05 EVOLVE ONE INC DE 4.01,9.01 04/11/05 EXUS GLOBAL INC NV 4.01 04/07/05 AMEND FAR EAST ENERGY CORP 5.02 04/15/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 04/15/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 04/15/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 04/15/05 FARMER MAC MORTGAGE SECURITIES CORP DE 9.01 04/15/05 FASTENTECH INC DE 7.01,9.01 04/15/05 FBO AIR, INC. NV 3.02,9.01 04/08/05 FBR Securitization, Inc. 8.01,9.01 04/13/05 FCStone Group, Inc. IA 1.01,8.01,9.01 04/14/05 FEDERAL SIGNAL CORP /DE/ DE 7.01,9.01 04/15/05 FFLC BANCORP INC DE 2.02 04/15/05 FIBERMARK INC DE 8.01 04/15/05 FINANCIAL TELECOM LIMITED USA INC 1.01,3.02,9.01 04/14/05 FIRST BANCSHARES INC /MO/ MO 2.06,9.01 04/14/05 FIRST CHARTER CORP /NC/ NC 1.01,9.01 04/13/05 FIRST COMMUNITY BANCORP /CA/ CA 7.01 04/14/05 FIRST COMMUNITY CORP /TN/ TN 5.03,9.01 04/13/05 First Franklin Mortgage Loan Trust 20 DE 8.01,9.01 08/25/04 AMEND First Franklin Mortgage Loan Trust 20 DE 8.01,9.01 11/26/04 AMEND FIRST IPSWICH BANCORP /MA MA 5.02 04/13/05 FIRST MERCHANTS CORP IN 5.02 04/15/05 AMEND FIRST MERCHANTS CORP IN 5.02 04/15/05 AMEND FIRST NIAGARA FINANCIAL GROUP INC DE 2.02,9.01 04/15/05 FIRST UNION NATIONAL BANK COM MORT PA NC 8.01,9.01 04/12/05 FLEET CREDIT CARD MASTER TRUST II NY 9.01 04/15/05 FLIR SYSTEMS INC OR 8.01,9.01 04/14/05 FNB BANCORP/CA/ 8.01,9.01 04/15/05 FOREST OIL CORP NY 8.01 04/14/05 FORTUNE DIVERSIFIED INDUSTRIES INC DE 8.01,9.01 04/14/05 FREDERICK COUNTY BANCORP INC MD 2.02,7.01,9.01 04/15/05 FRIEDMANS INC DE 1.01,8.01,9.01 04/14/05 FULTON BANCSHARES CORP PA 5.02,7.01,9.01 03/07/05 GAMESTOP CORP DE 1.01,9.01 04/15/05 GAP INC DE 1.01,9.01 04/13/05 GARDNER DENVER INC DE 7.01,8.01,9.01 04/15/05 GCCFC 2005-GG3 8.01,9.01 04/12/05 GENERAL ELECTRIC CO NY 2.02,7.01 04/15/05 GENUINE PARTS CO GA 2.02,9.01 04/15/05 GENWORTH FINANCIAL INC DE 2.02,9.01 04/15/05 Giant Jr. Investments Corp. NV 2.01,9.01 04/14/05 AMEND GLIMCHER REALTY TRUST MD 5.02,9.01 04/15/05 Global Cash Access, Inc. DE 1.01,2.03,5.02,9.01 04/11/05 GLOBAL MATRECHS, INC. DE 1.01,2.03,3.02,9.01 04/11/05 GLOBAL MATRECHS, INC. DE 2.02,4.02,8.01,9.01 04/15/05 GLOBAL POWER EQUIPMENT GROUP INC/ DE 2.01,9.01 04/11/05 GLOBAL POWER EQUIPMENT GROUP INC/ DE 5.02 03/02/05 AMEND GRAINGER W W INC IL 2.02,9.01 03/31/05 GREAT LAKES AVIATION LTD IA 5.02 04/13/05 GREATER BAY BANCORP CA 1.01,2.03,9.01 04/12/05 GREENWORKS CORP DE 1.01,2.01,2.03,5.02 04/01/05 AMEND GREER BANCSHARES INC SC 2.02,9.01 04/14/05 GSR Mortgage Loan Trust 2005-AR2 DE 8.01 03/31/05 GYMBOREE CORP DE 4.02,8.01 04/12/05 H&E EQUIPMENT SERVICES LLC LA 7.01,9.01 04/15/05 HAIGHTS CROSS COMMUNICATIONS INC DE 1.01,9.01 04/12/05 HANMI FINANCIAL CORP DE 5.02 04/11/05 HANOVER CAPITAL MORTGAGE HOLDINGS INC MD 1.01,5.02,9.01 04/15/05 HARBOR BANKSHARES CORP MD 8.01,9.01 04/08/05 HAYES LEMMERZ INTERNATIONAL INC DE 2.02,7.01,9.01 04/15/05 HCC INSURANCE HOLDINGS INC/DE/ DE 1.01 04/13/05 HEALTHTRONICS, INC. GA 5.02 04/15/05 HEARTLAND EXPRESS INC NV 2.02,9.01 03/31/05 HERBST GAMING INC NV 2.01,9.01 04/15/05 AMEND HI SHEAR TECHNOLOGY CORP DE 4.02 04/14/05 HOMEBANC CORP GA 1.01,9.01 04/11/05 HUDSON CITY BANCORP INC DE 2.02,9.01 04/14/05 HUDSON UNITED BANCORP NJ 2.02,9.01 04/14/05 HUNT J B TRANSPORT SERVICES INC AR 2.02,9.01 04/14/05 HYPERION SOLUTIONS CORP DE 2.02,9.01 04/11/05 HYTHIAM INC DE 5.02 04/13/05 IBSG INTERNATIONAL INC FL 2.02,9.01 04/14/05 ILLUMINA INC CA 5.02 04/12/05 ILX RESORTS INC AZ 1.01,7.01,9.01 04/13/05 IMMUNICON CORP 8.01,9.01 04/14/05 INCODE TECHNOLOGIES CORP. NV 1.02 03/31/05 INDEPENDENCE HOLDING CO DE 8.01 04/15/05 INTEREP NATIONAL RADIO SALES INC NY 4.02,9.01 04/11/05 INTEREP NATIONAL RADIO SALES INC NY 1.02 04/11/05 INTERNAL HYDRO INTERNATIONAL INC NV 8.01 04/15/05 INTERNATIONAL BUSINESS MACHINES CORP NY 2.02 04/14/05 INTERNATIONAL STEEL GROUP INC DE 1.01,1.02,5.02,9.01 04/11/05 IVAX CORP FL 5.02,9.01 04/13/05 IVI COMMUNICATIONS INC NV 2.01,9.01 01/31/05 JORGENSEN EARLE M CO /DE/ DE 1.01,5.03,8.01,9.01 04/13/05 JOURNAL COMMUNICATIONS INC 2.02,9.01 04/15/05 JPMorgan Chase Commercial Mortgage Se DE 8.01,9.01 03/30/05 KANSAS CITY SOUTHERN DE 8.01,9.01 04/13/05 KANSAS CITY SOUTHERN DE 8.01,9.01 04/14/05 KEYCORP /NEW/ OH 2.02,9.01 04/15/05 KID CASTLE EDUCATIONAL CORP FL 5.02,9.01 04/15/05 KIRBY CORP NV 2.02,9.01 04/14/05 KIRKLANDS INC 1.01 04/11/05 KNIGHT RIDDER INC FL 2.02,9.01 04/15/05 KRAFT FOODS INC VA 8.01 04/12/05 KRAMONT REALTY TRUST MD 7.01,9.01 04/14/05 KROGER CO OH 2.02,9.01 04/15/05 KROGER CO OH 7.01 04/15/05 LAKELAND FINANCIAL CORP IN 2.02 03/31/05 LAKELAND INDUSTRIES INC DE 7.01,8.01 04/15/05 Lam Liang Corp. NV 4.01,9.01 03/31/05 AMEND LAMSON & SESSIONS CO OH 7.01,9.01 04/15/05 LANDSTAR SYSTEM INC DE 8.01 04/15/05 LCNB CORP OH 2.02,9.01 04/15/05 LEAP WIRELESS INTERNATIONAL INC DE 1.01 04/15/05 LEXAR MEDIA INC CA 1.01,5.02 10/26/04 LIFEPOINT INC DE 8.01 04/14/05 LIQUIDMETAL TECHNOLOGIES INC 5.02 04/15/05 LITTLEFIELD CORP DE 2.02 04/14/05 LMIC INC DE 2.04 04/15/05 LSB BANCSHARES INC /NC/ NC 1.01,9.01 04/11/05 MACK CALI REALTY CORP MD 1.01,9.01 04/15/05 MACK CALI REALTY L P DE 1.01,9.01 04/15/05 MAGNETEK INC DE 2.02 04/14/05 MAIN STREET BANKS INC /NEW/ GA 8.01,9.01 04/15/05 MAJESTIC STAR CASINO LLC IN 1.02 04/14/05 MANAKOA SERVICES CORP NV 4.01,9.01 10/15/04 AMEND MARINE JET TECHNOLOGY CORP NV 1.01,9.01 04/14/05 MARINE PRODUCTS CORP DE 8.01,9.01 04/14/05 MARKWEST HYDROCARBON INC DE 4.02,8.01,9.01 04/11/05 MARSH & MCLENNAN COMPANIES, INC. DE 1.01 04/12/05 MATTEL INC /DE/ DE 2.02,7.01,9.01 04/14/05 MBNA AMERICA BK NAT ASSOC MBNA MASTER 8.01,9.01 03/31/05 MBNA CREDIT CARD MASTER NOTE TRUST 8.01,9.01 03/31/05 MCDATA CORP DE 1.01 04/15/05 MED-EMERG INTERNATIONAL INC 2.02 04/14/05 MEDICINES CO /DE DE 5.02 04/11/05 MEDIMMUNE INC /DE DE 8.01 04/15/05 MEDTOX SCIENTIFIC INC DE 2.02,9.01 04/15/05 MEMORY PHARMACEUTICALS CORP 8.01 04/15/05 Mercator Partners Acquisition Corp. DE 8.01,9.01 04/15/05 META FINANCIAL GROUP INC DE 2.02,9.01 04/15/05 METLIFE INC DE 8.01 04/15/05 MICRON ENVIRO SYSTEMS INC NV 8.01 04/15/05 MODTECH HOLDINGS INC CA 4.01,9.01 04/11/05 MOHEGAN TRIBAL GAMING AUTHORITY 2.02,9.01 04/15/05 MONARCH CASINO & RESORT INC NV 8.01 04/14/05 Morgan Stanley Capital I Trust 2005 H DE 8.01,9.01 03/01/05 AMEND MortgageIT Holdings, Inc. MD 1.01,2.03,9.01 04/13/05 MOVIE GALLERY INC DE 8.01,9.01 04/15/05 MUZAK HOLDINGS LLC DE 2.02,9.01 04/15/05 MYRIAD GENETICS INC DE 1.01,8.01,9.01 04/13/05 NANOMETRICS INC CA 5.02,9.01 04/15/05 NATIONAL SEMICONDUCTOR CORP DE 1.01,1.02,9.01 04/15/05 AMEND NEUROCRINE BIOSCIENCES INC CA 8.01,9.01 04/14/05 NEW GENERATION HOLDINGS INC DE 8.01 04/14/05 NEW WORLD RESTAURANT GROUP INC DE 5.02,8.01,9.01 04/11/05 NEW YORK HEALTH CARE INC NY 1.01 04/11/05 NEWALLIANCE BANCSHARES INC 1.01,9.01 04/12/05 NewMarket Technology Inc NV 2.01,9.01 04/06/05 NIKE INC OR 5.02,9.01 04/15/05 NOMURA ASSET ACCEPTANCE CORP DE 8.01,9.01 04/12/05 AMEND NORFOLK SOUTHERN CORP VA 7.01,8.01 04/15/05 NORTEL NETWORKS CORP 2.02,8.01,9.01 04/14/05 NORTEL NETWORKS LTD 2.02,8.01,9.01 04/14/05 NORTH SHORE CAPITAL IV INC CO 1.01,2.01,3.02,5.01,5.02,5.03 04/15/05 AMEND NORTHSTAR REALTY 1.01,2.03,9.01 04/12/05 NORTHWEST BANCORPORATION INC WA 2.02 04/14/05 NTS REALTY HOLDINGS LP DE 8.01,9.01 04/14/05 NU HORIZONS ELECTRONICS CORP DE 2.03 04/15/05 NUTECH DIGITAL INC CA 4.01,9.01 04/14/05 OCA, INC. / DE / DE 5.02 04/11/05 OCEAN BIO CHEM INC FL 3.01 04/11/05 OIL DRI CORPORATION OF AMERICA DE 8.01,9.01 04/15/05 ONEIDA LTD NY 7.01,8.01,9.01 04/13/05 OPTIMAL GROUP INC 7.01 04/15/05 OPTIO SOFTWARE INC GA 2.02,7.01,9.01 04/14/05 OPTION ONE MORTGAGE LOAN TRUST 2005-1 DE 8.01,9.01 02/25/05 AMEND ORDERPRO LOGISTICS INC NV 4.01,9.01 04/07/05 ORTHOLOGIC CORP DE 1.01,5.02,7.01,8.01,9.01 04/15/05 OTTER TAIL CORP MN 1.01,9.01 04/11/05 PACIFICHEALTH LABORATORIES INC DE 5.02 04/11/05 PANAVISION INC DE 1.01 04/11/05 PARADIGM MEDICAL INDUSTRIES INC DE 4.01,7.01 03/31/05 PARKER DRILLING CO /DE/ DE 8.01,9.01 04/14/05 PARKWAY PROPERTIES INC MD 5.02,7.01,9.01 04/15/05 PC MALL INC DE 2.01,9.01 04/15/05 PEAPACK GLADSTONE FINANCIAL CORP NJ 8.01,9.01 04/15/05 PEOPLES COMMUNITY CAPITAL CORP SC 8.01 04/14/05 PEOPLES OHIO FINANCIAL CORP OH 8.01 04/14/05 PERMIAN BASIN ROYALTY TRUST TX 7.01,9.01 04/14/05 PETCO ANIMAL SUPPLIES INC DE 2.02,9.01 04/15/05 PHARMACOPEIA DRUG DISCOVERY INC DE 1.01,8.01,9.01 04/13/05 PHARMAFRONTIERS CORP TX 8.01,9.01 04/15/05 PivX Solutions, Inc. NV 4.01,9.01 04/03/05 AMEND PLAINS EXPLORATION & PRODUCTION CO DE 2.02 04/15/05 PMC SIERRA INC DE 1.01 04/12/05 PNM RESOURCES INC NM 1.01 04/15/05 POPULAR INC PR 2.02,9.01 04/15/05 POWER 3 MEDICAL PRODUCTS INC NY 2.04,8.01 04/15/05 PREMIER COMMUNITY BANKSHARES INC VA 2.02,9.01 04/12/05 PREMIER DEVELOPMENT & INVESTMENT INC NV 8.01,9.01 04/15/05 PRESSURE BIOSCIENCES INC MA 5.02,9.01 04/11/05 Prestige Brands Holdings, Inc. 1.01 04/13/05 PRICESMART INC DE 2.02,9.01 04/12/05 PRIME RECEIVABLES CORP DE 8.01,9.01 04/15/05 PRINCIPAL LIFE INCOME FUNDINGS TRUST 8.01,9.01 04/01/05 PRIVATE BUSINESS INC TN 4.01,9.01 04/15/05 PRIVATEBANCORP INC DE 1.01,7.01,9.01 04/14/05 PROCERA NETWORKS INC NV 1.01,3.02,3.03,9.01 04/13/05 PROCTER & GAMBLE CO OH 5.02 04/15/05 Propex Fabrics Inc. DE 2.02,9.01 04/14/05 PROQUEST CO DE 9.01 01/31/05 AMEND PROSPERITY BANCSHARES INC TX 2.02,9.01 04/15/05 PROVIDIAN FINANCIAL CORP DE 8.01 03/31/05 PURE CYCLE CORP DE 2.02 04/14/05 PVF CAPITAL CORP OH 2.02,8.01,9.01 04/13/05 RADIATION THERAPY SERVICES INC FL 8.01 04/13/05 RALI Series 2005-QA3 Trust DE 8.01,9.01 04/15/05 RAMCO GERSHENSON PROPERTIES TRUST MD 4.01,9.01 04/11/05 RAMP CORP DE 3.02 04/11/05 RAMP Series 2005-RS3 Trust DE 8.01,9.01 04/14/05 RASER TECHNOLOGIES INC UT 7.01,9.01 04/11/05 RAYTHEON CO/ DE 7.01,9.01 04/15/05 RAYTHEON CO/ DE 7.01,9.01 04/15/05 RCG COMPANIES INC DE 1.01,3.02,9.01 04/14/05 RCN CORP /DE/ DE 8.01,9.01 04/15/05 READERS DIGEST ASSOCIATION INC DE 1.01,1.02,7.01,9.01 04/14/05 Real Mex Restaurants, Inc. DE 8.01,9.01 04/15/05 REALNETWORKS INC WA 2.01 04/12/05 REGIONS FINANCIAL CORP DE 2.02,7.01,9.01 04/15/05 RELM WIRELESS CORP NV 8.01,9.01 04/13/05 RENAISSANCE HOME EQUITY LOAN TRUST 20 DE 2.01,9.01 03/16/05 RENAISSANCE LEARNING INC WI 1.01,2.01,9.01 02/28/05 AMEND RENTRAK CORP OR 1.01 04/11/05 RETAIL VENTURES INC OH 2.02,9.01 04/14/05 RETRACTABLE TECHNOLOGIES INC TX 8.01,9.01 04/13/05 RF MICRO DEVICES INC NC 7.01,9.01 04/14/05 RIDGEWOOD ELECTRIC POWER TRUST I DE 8.01 12/31/04 RIDGEWOOD ELECTRIC POWER TRUST II DE 8.01 12/31/04 RIDGEWOOD ELECTRIC POWER TRUST III DE 8.01 12/31/04 RIDGEWOOD ELECTRIC POWER TRUST IV DE 8.01 12/31/04 RPC INC DE 8.01,9.01 04/14/05 RUDOLPH TECHNOLOGIES INC DE 8.01 04/15/05 SAFEGUARD SCIENTIFICS INC PA 1.01,9.01 04/13/05 SAKS INC TN 8.01,9.01 04/14/05 SALEM COMMUNICATIONS CORP /DE/ DE 2.02,7.01 04/15/05 SALESFORCE COM INC DE 1.01 04/14/05 SAMSONITE CORP/FL DE 1.01,9.01 01/21/05 SCBT FINANCIAL CORP SC 2.02,9.01 04/14/05 SCHWAB CHARLES CORP DE 2.02 03/31/05 SEARCHHELP INC 5.02,9.01 04/12/05 SERVICE CORPORATION INTERNATIONAL TX 7.01,9.01 04/15/05 SHIRE PHARMACEUTICALS GROUP PLC 8.01,9.01 04/15/05 SHOPKO STORES INC WI 1.02,5.02,9.01 04/14/05 SILICONIX INC DE 8.01,9.01 04/14/05 SITEWORKS INC /FL FL 7.01 04/15/05 SMART ONLINE INC 8.01,9.01 04/15/05 SMITH A O CORP DE 2.02,2.05,9.01 04/15/05 SNAP ON INC DE 8.01 04/15/05 SoftNet Technology Corp. NV 8.01 04/08/05 AMEND SONGZAI INTERNATIONAL HOLDING GROUP I NV 2.01 03/30/05 SONO TEK CORP NY 7.01,9.01 04/15/05 SONOMA VALLEY BANCORP CA 2.02,9.01 04/14/05 SPACEDEV INC CO 1.01,9.01 04/14/05 SPORTS AUTHORITY INC /DE/ DE 2.02,9.01 03/14/05 SPX CORP DE 1.01,9.01 04/11/05 SS&C TECHNOLOGIES INC DE 1.01,2.03,9.01 04/13/05 STARSOFT INC NV 5.02 04/04/05 STEWART ENTERPRISES INC LA 8.01,9.01 04/12/05 STRATEX NETWORKS INC DE 2.02,9.01 04/14/05 STRUCTURED ADJUSTABLE RATE MORTGAGE L DE 8.01,9.01 04/15/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 04/15/05 STUDENT LOAN CORP DE 2.02,9.01 04/15/05 SUFFOLK BANCORP NY 8.01 04/12/05 SUFFOLK BANCORP NY 8.01 04/12/05 SULPHCO INC NV 5.02 04/13/05 SUSQUEHANNA BANCSHARES INC PA 8.01,9.01 04/15/05 SYNTEL INC MI 5.03,9.01 04/11/05 SYNTROLEUM CORP DE 8.01 04/11/05 SYSTEMS EVOLUTION INC ID 4.01,7.01 04/13/05 TANDY BRANDS ACCESSORIES INC DE 2.02,9.01 04/15/05 STATE TCC EQUIPMENT INCOME FUND CA 1.01,8.01,9.01 04/15/05 TERRA INDUSTRIES INC MD 8.01,9.01 04/14/05 TEXAS INDUSTRIES INC DE 5.03,9.01 04/13/05 TEXTAINER EQUIPMENT INCOME FUND II L CA 1.01,8.01,9.01 04/15/05 TEXTAINER EQUIPMENT INCOME FUND III L CA 1.01,8.01,9.01 04/15/05 TEXTAINER EQUIPMENT INCOME FUND IV L CA 1.01,8.01,9.01 04/15/05 TEXTAINER EQUIPMENT INCOME FUND V LP CA 1.01,8.01,9.01 04/15/05 THERMA WAVE INC DE 5.02,9.01 04/15/05 TL ADMINISTRATION CORP DE 7.01,9.01 04/15/05 TOREADOR RESOURCES CORP DE 7.01,9.01 04/14/05 TOWER AUTOMOTIVE INC DE 7.01,9.01 04/15/05 TRANSCEND SERVICES INC DE 1.01 04/15/05 TRANSKARYOTIC THERAPIES INC DE 1.01,9.01 04/13/05 TRANSOCEAN INC E9 7.01,9.01 04/15/05 TREK RESOURCES INC DE 3.01,3.03,5.03,8.01,9.01 12/31/04 AMEND TRESTLE HOLDINGS INC DE 8.01 04/15/05 TRIBUNE CO DE 2.02,9.01 03/27/05 TRUE RELIGION APPAREL INC NV 1.01 04/11/05 TUTOGEN MEDICAL INC FL 5.02 04/13/05 UNION BANKSHARES INC VT 2.02,8.01,9.01 04/15/05 UNITED AMERICAN HEALTHCARE CORP MI 1.01,5.02,8.01,9.01 04/15/05 UNITED CAPITAL CORP /DE/ DE 5.02,5.03,9.01 04/14/05 UNITED MORTGAGE TRUST MD 7.01 04/15/05 UPFC Auto Receivables Trust 2005-A DE 8.01,9.01 04/15/05 US CONCRETE INC DE 1.01,9.01 04/08/05 US HOME SYSTEMS INC DE 1.02,5.02 04/15/05 USAA AUTO OWNER TRUST 2004-3 8.01,9.01 04/15/05 VENTANA MEDICAL SYSTEMS INC DE 9.01 04/15/05 VENTIV HEALTH INC DE 1.01 04/15/05 VERTIS INC DE 1.01,9.01 03/24/05 VIA NET WORKS INC DE 8.01,9.01 04/14/05 VIACOM INC DE 1.01 04/12/05 VIEWCAST COM INC DE 2.02,9.01 04/15/05 VILLAGEEDOCS INC CA 7.01,8.01,9.01 04/15/05 WACHOVIA CORP NEW NC 2.02,9.01 04/15/05 WAKO LOGISTICS GROUP INC 5.03 04/12/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 04/13/05 WEST PHARMACEUTICAL SERVICES INC PA 1.01 04/15/05 AMEND WESTAR ENERGY INC /KS KS 8.01,9.01 04/15/05 WESTERN SIERRA BANCORP CA 2.02,7.01 04/13/05 WFS Financial 2005-2 Owner Trust CA 8.01,9.01 04/14/05 WGNB CORP GA 1.01 04/11/05 WHITING PETROLEUM CORP DE 8.01,9.01 04/11/05 WILLIAMS SONOMA INC CA 1.01,2.02,9.01 04/15/05 WJ COMMUNICATIONS INC DE 2.01,9.01 01/28/05 AMEND WORKSTREAM INC 2.02,9.01 04/14/05 WORLD WASTE TECHNOLOGIES INC CA 1.01,2.03,9.01 04/11/05 WYNDHAM INTERNATIONAL INC DE 1.01,8.01,9.01 04/14/05 XEROX CORP NY 8.01 04/15/05 XL CAPITAL LTD 8.01,9.01 04/14/05 YAMAHA MOTOR RECEIVABLES CORP DE 8.01 04/15/05 YANKEE CANDLE CO INC 5.02 04/13/05 ZANETT INC DE 8.01 04/14/05 ZOMAX INC /MN/ MN 1.01,9.01 04/14/05