SEC NEWS DIGEST Issue 2005-165 August 26, 2005 ENFORCEMENT PROCEEDINGS SEC HALTS MULTI-MILLION DOLLAR ONGOING SECURITIES FRAUD INVOLVING PURPORTED LENDING PROGRAM On August 25, the Commission obtained a temporary restraining order halting an ongoing securities fraud by Melvin D. Ruth, age 64, of Boca Raton, Fla., and an entity that he controls, Par Three Financial, Inc., a Nevada corporation operating in Boca Raton, Fla. The Commission’s complaint, filed today in United States District Court in Miami, alleges that, since approximately November 2003, the defendants have sold more than $8 million in securities in connection with a purported program to lend monies to check cashing/payday loan stores. The defendants represent that Par Three loans money to these check cashing stores at rates of interest sufficiently high to allow it to pay its investors returns of 2% per month or more. The complaint alleges that, in reality, Par Three is not profitable and is operating an undisclosed Ponzi scheme—using new investor monies to make the interest payments to existing investors—in violation of the federal securities laws. The complaint further alleges that the defendants have misappropriated investor funds to purchase a yacht, automobiles, jewelry, and several parcels of real property, and to make undisclosed payments to sales agents. In addition, the complaint alleges that the defendants failed to disclose that Ruth is a control person of Par Three and that, in 2000, Ruth was convicted of a felony in connection with an investment scheme substantially similar to the Par Three scheme. Finally, the complaint alleges that the defendants engaged in an unlawful unregistered securities offering by selling Par Three’s securities to at least 120 investors nationwide through advertising in newspapers and Internet publications. Acting on the Commission’s lawsuit, the Honorable Linnea R. Johnson, United States District Judge for the Southern District of Florida, granted the Commission’s application for a temporary restraining order against the defendants and issued orders freezing the defendants’ assets, appointing a temporary receiver over the assets of Par Three, prohibiting the destruction of documents by the defendants, granting expedited discovery, and requiring accountings from the defendants. The Court appointed Michael I. Goldberg, Esq. as the temporary receiver. The Court ordered the temporary restraining order and asset freeze to remain in effect until Sept. 6, 2005. The Court will determine the date that it will hold a hearing on the Commission’s motion for a preliminary injunction and appointment of a permanent receiver at a future time. In addition to emergency relief, the Commission’s complaint seeks from each defendant preliminary and permanent injunctions, disgorgement with prejudgment interest, and a civil penalty. The Commission’s complaint alleges that the defendants violated the antifraud provisions of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and the securities registration provisions of Sections 5(a) and 5(c) of the Securities Act. [SEC v. Par Three Financial, Inc. and Melvin D. Ruth, Case No. 05-807, S.D. Fla.] (LR- 19348) SEC CHARGES LEONARD SNYDER, H. DANE REYNOLDS, C. BURT DUREN, AND R. CAREY JOHNSON WITH FRAUD IN CONNECTION WITH DISCLOSURES MADE BY ONE PRICE CLOTHING STORES, INC. IN COMMISSION FILINGS On August 25, the Commission filed a complaint in the United States District Court for the District of South Carolina against four former officers and employees of One Price Clothing Stores, Inc., a national clothing retailer that is currently in bankruptcy. The defendants in the Commission’s complaint include One Price’s former Chief Executive Officer, Leonard M. Snyder, Chief Financial Officer, H. Dane Reynolds, Treasurer and successor Chief Financial Officer, C. Burt Duren, and Controller, R. Carey Johnson. The Commission’s complaint alleges that, during the period from late 2002 through December 2003, Snyder, Reynolds, Duren, and Johnson caused One Price to misrepresent in its Commission filings that it was in compliance with its credit facility, on which the company relied to provide cash for its operations. The complaint further alleges that One Price was actually in default because the defendants caused the company to artificially inflate its inventory levels, which collateralized its debt, in weekly reports to its lender. The complaint also alleges that One Price filed false and misleading periodic reports with the Commission because the inflated inventory levels were included in the financial statements that were filed with those reports. The Commission’s complaint charges Snyder, Reynolds, and Duren with violations of Section 17(a) of the Securities Act of 1933 and Sections 10(b) and 13(b)(5) of the Securities and Exchange Act of 1934 and Rules 10b-5, 13a-14, 13b2-1, and 13b2-2 thereunder, and with aiding and abetting One Price’s violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder. The Commission’s complaint seeks permanent injunctions, disgorgement with prejudgment interest, civil penalties, and officer and director bars. The Commission’s complaint also charges Johnson with violations of Section 17(a) of the Securities Act and Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5 and 13b2-1 thereunder, and with aiding and abetting One Price’s violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder. Johnson, without admitting or denying the allegations in the Commission’s complaint, consented to a entry of a final judgment (1) permanently enjoining him from violating and aiding and abetting violations of these provisions of the federal securities laws; (2) permanently barring him from serving as an officer or director of a public company; and (3) ordering him to pay a civil monetary penalty of $25,000. [SEC v. Leonard M. Snyder, H. Dane Reynolds, C. Burt Duren, and R. Carey Johnson, Civil Action No. 7-05-2471-RBH, D.S.C., Aug. 25, 2005] (LR-19349; AAER-2297) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change and Amendment No. 1 thereto (SR-ISE-2005-38) filed by the International Securities Exchange relating to fee changes has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of August 29. (Rel. 34-52330) PROPOSED RULE CHANGE The American Stock Exchange filed with the Commission a proposed rule change (SR-Amex-2005-068) and Amendment Nos. 1 and 2 thereto relating to amendments to Amex Rules 26 and 27. Publication of the proposal is expected in the Federal Register during the week of August 29. (Rel. 34- 52334) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-ISE-2004-33) and Amendment No. 1 filed by the International Securities Exchange under Section 19(b)(1) of the Securities Exchange Act of 1934 that allows members to use the ISE’s facilitation mechanism to facilitate complex orders. Publication of the order is expected in the Federal Register during the week of August 29. (Rel. 34-52327) The Commission, pursuant to Rule 19b-4 under the Securities Exchange Act of 1934, has approved a proposed rule change (SR-ISE-2004-16) submitted by the International Securities Exchange establishing a directed order process. Publication of the order is expected in the Federal Register during the week of August 29. (Rel. 34-52331) The Commission approved a proposed rule change filed by the Municipal Securities Rulemaking Board (SR-MSRB-2005-13) under Section 19(b)(2) of the Securities Exchange Act of 1934 relating to Official Statement delivery requirements under Rule G-32, Rule G-36, and Rule G-11. (Rel. 34-52333) 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-4 DIRECTV HOLDINGS LLC, 0 ($1,000,000,000.00) Non-Convertible Debt, (File 333-127826 - Aug. 25) (BR. 11B) SB-2 EGPI FIRECREEK, INC., 6564 SMOKE TREE LANE, --, SCOTTSDALE, AZ, 85253, 480-948-6581 - 649,890,789 ($34,444,211.82) Equity, (File 333-127827 - Aug. 25) (BR. 04) S-8 RAPA MINING INC, 1480 GULF ROAD, SUITE 204, POINT ROBERTS, WA, 98281, 360-306-0230 - 6,500,000 ($8,515,000.00) Equity, (File 333-127828 - Aug. 25) (BR. 04) S-3 IMAGEWARE SYSTEMS INC, 10883 THORNMINT RD, 619-673-8600, SAN DIEGO, CA, 92127, 6196738600 - 0 ($5,189,230.00) Equity, (File 333-127829 - Aug. 25) (BR. 03C) S-1 Passave, Inc., 2900 LAKESIDE DRIVE, SUITE 229, SANTA CLARA, CA, 95054, (408) 235-8790 - 0 ($90,000,000.00) Equity, (File 333-127830 - Aug. 25) (BR. 10) S-3 DIODES INC /DEL/, 3050 E HILLCREST DR, WESTLAKE VILLAGE, CA, 91362, 8054464800 - 2,875,000 ($101,142,500.00) Equity, (File 333-127833 - Aug. 25) (BR. 10A) S-3 CITIGROUP MORTGAGE LOAN TRUST INC, 0 ($25,000,000,000.00) Mortgage Backed Securities, (File 333-127834 - Aug. 25) (BR. 05) S-3 Taconic Asset Acceptance Company, L.L.C., 9 GREENWICH OFFICE PARK, GREENWICH, CT, 06831, 203-661-6186 - 0 ($5,000,000,000.00) Asset-Backed Securities, (File 333-127835 - Aug. 25) (BR. 05) S-8 BRAVO FOODS INTERNATIONAL CORP, 11300 US HIGHWAY 1 SUITE 202, NORTH PALM BEACH, FL, 33408, 5616251411 - 1,500,000 ($1,200,000.00) Equity, (File 333-127836 - Aug. 25) (BR. 04C) S-8 OCEAN BIO CHEM INC, 4041 SW 47TH AVE, FORT LAUDERDALE, FL, 33314, 9545876280 - 159,500 ($208,945.00) Equity, (File 333-127837 - Aug. 25) (BR. 06C) SB-2 MSO HOLDINGS INC, 2333 WAUKEGAN ROAD, SUITE 175, BANNOCKBURN, IL, 60015, 847-267-0801 - 0 ($23,347,492.00) Other, (File 333-127838 - Aug. 25) (BR. 09B) S-4 LENNAR CORP /NEW/, 700 NW 107TH AVENUE, SUITE 400, MIAMI, FL, 33172, 3055594000 - 0 ($500,000,000.00) Non-Convertible Debt, (File 333-127839 - Aug. 25) (BR. 06A) S-4 HARRAHS ENTERTAINMENT INC, ONE HARRAHS COURT, LAS VEGAS, NV, 89119, 7024076000 - 0 ($750,000,000.00) Non-Convertible Debt, (File 333-127840 - Aug. 25) (BR. 05A) S-3 CANARGO ENERGY CORP, P.O. BOX 291, ST. PETER PORT, GUERNSEY, C.I., X0, GY1 3RR, 44 1481 729980 - 0 ($51,376,015.00) Equity, (File 333-127841 - Aug. 25) (BR. 04B) S-3 NUVASIVE INC, 4545 TOWNE CENTRE COURT, SAN DIEGO, CA, 92121, (858) 909-1800 - 0 ($12,856,988.00) Equity, (File 333-127842 - Aug. 25) (BR. 10B) S-3 OKLAHOMA GAS & ELECTRIC CO, 321 NORTH HARVEY, PO BOX 321, OKLAHOMA CITY, OK, 73101-0321, 4055533000 - 0 ($400,000,000.00) Other, (File 333-127843 - Aug. 25) (BR. 02C) S-8 HOSPIRA INC, 275 FIELD DR, LAKE FOREST, IL, 60045, 8479376472 - 0 ($39,082,394.00) Equity, (File 333-127844 - Aug. 25) (BR. 01) S-8 JEFFERSON PILOT CORP, 100 N GREENE ST, GREENSBORO, NC, 27401, 336-691-3000 - 0 ($21,101,250.00) Equity, (File 333-127845 - Aug. 25) (BR. 01C) S-8 BANYAN CORP /OR/, 4740 FORGE ROAD BLDG 112, COLORADO SPRINGS, CO, 80907, 7195315535 - 2,400,000 ($96,000.00) Equity, (File 333-127846 - Aug. 25) (BR. 01A) S-8 PortalPlayer, Inc., 70 W. PLUMERIA DRIVE, SAN JOSE, CA, 95134, 408-521-7000 - 1,426,566 ($35,107,789.26) Equity, (File 333-127847 - Aug. 25) (BR. 10C) S-1 Foundation Coal Holdings, Inc., 999 CORPORATE BOULEVARD, SUITE 300, LINTHICUM, MD, 21090-2227, 410-689-7500 - 0 ($336,600,000.00) Equity, (File 333-127848 - Aug. 25) (BR. 04C) S-8 UTSTARCOM INC, 1275 HARBOR BAY PARKWAY, STE 100, ALAMEDA, CA, 94502, 5108648800 - 0 ($41,699,736.89) Equity, (File 333-127850 - Aug. 25) (BR. 11A) S-3 TNS INC, 11480 COMMERCE PARK DR., SUITE 600, RESTON, VA, 20191-1406, 7034538300 - 0 ($184,264,500.00) Equity, (File 333-127851 - Aug. 25) (BR. 08) S-8 PROVIDENCE SERVICE CORP, 5524 E. FOURTH ST., TUSCON, AZ, 85711, 5207487108 - 0 ($10,796,000.00) Equity, (File 333-127852 - Aug. 25) (BR. 01B) S-1 SUNPOWER CORP, 430 INDIO WAY, SUNNYVALE, CA, 94086, 408-991-0900 - 0 ($115,000,000.00) Equity, (File 333-127854 - Aug. 25) (BR. ) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 6.01. ABS Informational and Computational Material. 6.02. Change of Servicer or Trustee. 6.03. Change in Credit Enhancement or Other External Support. 6.04. Failure to Make a Required Distribution. 6.05. Securities Act Updating Disclosure. 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT 110 MEDIA GROUP, INC. DE 2.01,9.01 08/19/05 5 G WIRELESS COMMUNICATIONS INC NV 5.02 08/19/05 A21 INC TX 4.01,5.02,9.01 08/19/05 A4S SECURITY, INC. CO 7.01,9.01 08/24/05 AAR CORP DE 5.02 08/24/05 AASTROM BIOSCIENCES INC MI 5.02 08/19/05 ABLE ENERGY INC DE 5.02,9.01 08/15/05 ABLEAUCTIONS COM INC FL 2.02,9.01 08/25/05 ACACIA RESEARCH CORP DE 7.01 08/25/05 ACADIA PHARMACEUTICALS INC DE 8.01 08/24/05 ACCREDITED HOME LENDERS HOLDING CO DE 2.03 08/25/05 Accredited Mortgage Loan REIT Trust MD 2.03 08/25/05 ACE CASH EXPRESS INC/TX TX 2.02,5.05,9.01 08/23/05 ACE LTD D0 1.01,9.01 08/19/05 ADELPHIA COMMUNICATIONS CORP DE 1.01,7.01,9.01 08/24/05 ADOBE SYSTEMS INC DE 8.01,9.01 08/24/05 AGERE SYSTEMS INC DE 5.02 08/19/05 AGILE SOFTWARE CORP DE 2.02,9.01 08/25/05 AGILENT TECHNOLOGIES INC DE 1.02,2.04,8.01,9.01 08/25/05 ALDILA INC DE 7.01,9.01 08/24/05 ALLIED HOLDINGS INC GA 3.01,9.01 08/19/05 ALLION HEALTHCARE INC DE 1.01,8.01 08/23/05 ALTERNATIVE LOAN TRUST 2005-20CB 8.01,9.01 05/26/05 Alternative Loan Trust 2005-21CB 8.01,9.01 04/28/05 ALTERNATIVE LOAN TRUST 2005-25T1 8.01,9.01 05/26/05 ALTERNATIVE LOAN TRUST 2005-28CB 8.01,9.01 06/29/05 AMERICAN ACHIEVEMENT CORP DE 5.02 08/10/05 AMEND AMERICAN TECHNICAL CERAMICS CORP DE 2.02,9.01 08/25/05 AMERISOURCEBERGEN CORP DE 8.01,9.01 08/25/05 APPLE HOSPITALITY TWO INC VA 1.01 08/23/05 ARC WIRELESS SOLUTIONS INC UT 8.01 08/25/05 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 08/25/05 ASSURANT INC 1.01 08/23/05 ATLANTIC COAST ENTERTAINMENT HOLDINGS NJ 8.01,9.01 08/24/05 AUTOLINE GROUP INC UT 1.01,2.01,3.02,5.01,9.01 08/18/05 AVANEX CORP DE 2.02,9.01 08/25/05 AVITAR INC /DE/ DE 3.01,9.01 08/25/05 Banc of America Funding Corp. Mortgag DE 8.01,9.01 08/22/05 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 08/24/05 Banc of America Mortgage Securities M DE 8.01,9.01 08/25/05 BANCSHARES OF FLORIDA INC FL 4.01,9.01 08/24/05 BANK JOS A CLOTHIERS INC /DE/ DE 8.01,9.01 08/25/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 08/25/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 08/24/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 08/25/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 07/01/05 AMEND BEIJING MED PHARM CORP 4.02,7.01,9.01 08/19/05 BELK INC 2.02,9.01 05/25/05 BIOANALYTICAL SYSTEMS INC IN 5.03,9.01 08/18/05 BIRDS EYE FOODS INC DE 2.06,9.01 08/23/05 BLUE HOLDINGS, INC. NV 1.01,9.01 08/23/05 BMW VEHICLE OWNER TRUST 2002-A 9.01 08/25/05 BMW VEHICLE OWNER TRUST 2003-A 9.01 08/25/05 BMW Vehicle Owner Trust 2004-A 9.01 08/25/05 BMW Vehicle Owner Trust 2005-A 9.01 08/25/05 BNC BANCORP NC 4.01,9.01 08/16/05 AMEND BODISEN BIOTECH, INC DE 8.01,9.01 08/25/05 BofI Holding, Inc. DE 1.01 08/22/05 BOLT TECHNOLOGY CORP CT 1.01,2.02,9.01 08/23/05 BONGIOVI ENTERTAINMENT INC NV 1.01,3.02,9.01 08/24/05 BOSTON ACOUSTICS INC MA 8.01,9.01 08/25/05 BRAVO RESOURCES LTD 8.01,9.01 08/23/05 Bronco Drilling Company, Inc. DE 2.04 08/19/05 BROOKE CORP KS 8.01,9.01 08/25/05 BUCKEYE TECHNOLOGIES INC DE 8.01 08/24/05 BUFFETS HOLDINGS, INC. DE 2.02,9.01 08/25/05 CARACO PHARMACEUTICAL LABORATORIES LT MI 1.01,9.01 08/19/05 Caterpillar Financial Asset Trust 200 NV 8.01,9.01 08/25/05 CATERPILLAR FINANCIAL FUNDING CORP NV 8.01,9.01 08/25/05 CDKNET COM INC DE 8.01,9.01 08/22/05 CEA ACQUISITION CORP DE 1.01,7.01,9.01 08/22/05 CELLSTAR CORP DE 1.01,9.01 08/21/05 Centex Home Equity Loan Trust 2005-A DE 8.01,9.01 08/25/05 CENTRA FINANCIAL HOLDINGS INC WV 2.02,9.01 08/19/05 CERAGENIX PHARMACEUTICALS, INC. DE 7.01 08/25/05 CERUS CORP DE 8.01 08/24/05 CEVA INC DE 1.01 08/18/05 CHICOS FAS INC FL 2.02,9.01 08/25/05 CITICORP MORTGAGE SECURITIES INC DE 9.01 08/25/05 CITIGROUP INC DE 9.01 08/25/05 CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 08/25/05 CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 08/22/05 CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 08/22/05 CLARION TECHNOLOGIES INC/DE/ DE 5.02 08/19/05 COACHMEN INDUSTRIES INC IN 8.01,9.01 08/25/05 COLLEGIATE FUNDING SERVICES INC DE 1.01 08/19/05 Columbia Equity Trust, Inc. MD 2.01,7.01,9.01 08/23/05 AMEND COMPREHENSIVE CARE CORP DE 8.01,9.01 08/25/05 COMPUTER HORIZONS CORP NY 8.01,9.01 08/23/05 CONCURRENT COMPUTER CORP/DE DE 1.01,9.01 08/19/05 CONNETICS CORP DE 1.01,1.02,9.01 08/22/05 CONSOLIDATED CAPITAL PROPERTIES VI CA 1.01 08/19/05 CORUS BANKSHARES INC MN 8.01,9.01 08/23/05 CREATIVE VISTAS INC AZ 9.01 08/24/05 CREDENCE SYSTEMS CORP DE 2.02,9.01 08/25/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 08/25/05 CROSSROADS SYSTEMS INC DE 2.02,9.01 08/25/05 CV THERAPEUTICS INC DE 8.01,9.01 08/23/05 CWALT INC 8.01,9.01 08/24/05 CWMBS INC DE 8.01,9.01 08/24/05 CYBER DEFENSE SYSTEMS INC FL 5.02,9.01 08/22/05 DAVE & BUSTERS INC MO 2.02,2.05,9.01 08/24/05 DCI USA, INC DE 7.01 08/15/05 DDI CORP CA 3.02,8.01,9.01 08/23/05 DEB SHOPS INC PA 2.02,9.01 08/25/05 DELTA AIR LINES INC /DE/ DE 8.01 08/19/05 DENTAL PATIENT CARE AMERICA INC UT 7.01 08/18/05 DNAPRINT GENOMICS INC UT 1.01 08/19/05 DNB FINANCIAL CORP /PA/ PA 8.01,9.01 08/25/05 DOLLAR FINANCIAL CORP DE 2.02,9.01 06/30/05 DOLLAR FINANCIAL GROUP INC NY 2.02,9.01 06/30/05 DOLLAR GENERAL CORP TN 2.02,7.01,9.01 08/25/05 DONOBI INC NV 5.02 08/22/05 Douglas Lake Minerals Inc. 5.02 06/01/05 DSA FINANCIAL CORP 2.02,9.01 08/19/05 DUCKWALL ALCO STORES INC KS 2.02 08/25/05 E CENTIVES INC DE 3.02,9.01 08/19/05 EASTMAN KODAK CO NJ 2.05,9.01 08/22/05 EASTMAN KODAK CO NJ 2.05,9.01 08/24/05 ECC Capital CORP 1.01,9.01 08/19/05 EMERGING VISION INC NY 8.01 08/24/05 EMERSON RADIO CORP DE 7.01,8.01,9.01 08/22/05 EMMIS COMMUNICATIONS CORP IN 1.01,9.01 08/19/05 ENDEAVOUR INTERNATIONAL CORP NV 7.01,9.01 08/25/05 ENERGIZER HOLDINGS INC MO 1.01 08/24/05 EP MEDSYSTEMS INC NJ 8.01 08/16/05 EQUIFAX INC GA 1.01,5.02,9.01 08/22/05 ESTEE LAUDER COMPANIES INC DE 1.01 08/25/05 EXCO RESOURCES INC TX 7.01,9.01 08/25/05 EXPLORATION CO OF DELAWARE INC DE 8.01 08/23/05 FEDERAL NATIONAL MORTGAGE ASSOCIATION 7.01,9.01 08/24/05 FIBERSTARS INC /CA/ CA 7.01,9.01 08/11/05 FIDELITY NATIONAL FINANCIAL INC /DE/ DE 1.01,9.01 08/19/05 FINANCIAL ASSET SECURITIES CORP DE 8.01,9.01 08/24/05 FIRST BANCORP /PR/ PR 8.01,9.01 08/23/05 FIRST CENTURY BANKSHARES INC WV 4.01,9.01 08/22/05 First Franklin Mortgage Loan Trust 20 DE 8.01,9.01 08/25/05 FIRST INDUSTRIAL LP DE 1.01,1.02,2.03,9.01 08/23/05 FIRST INDUSTRIAL REALTY TRUST INC MD 1.01,1.02,2.03,9.01 08/23/05 FIRST MARBLEHEAD CORP 1.01,5.02 08/19/05 FIRST MID ILLINOIS BANCSHARES INC DE 8.01 08/25/05 FIRST PACTRUST BANCORP INC MD 8.01 08/24/05 AMEND FLORIDA PUBLIC UTILITIES CO FL 5.02 08/24/05 FLORIDA PUBLIC UTILITIES CO FL 5.02 06/14/05 AMEND FORD MOTOR CO DE 8.01,9.01 08/24/05 FPL GROUP INC FL 7.01,8.01,9.01 08/24/05 FREDS INC TN 2.02,9.01 08/25/05 FRESH CHOICE INC DE 8.01,9.01 08/23/05 FURNITURE BRANDS INTERNATIONAL INC DE 8.01,9.01 08/25/05 GENERAL MOTORS ACCEPTANCE CORP DE 8.01 08/24/05 GENERAL MOTORS CORP DE 8.01 08/25/05 GERBER SCIENTIFIC INC CT 2.02 08/25/05 GLOBAL ENERGY GROUP INC DE 2.01,3.02,3.03,5.01,9.01 08/19/05 GLOBAL ENTERTAINMENT CORP NV 8.01,9.01 08/23/05 GLOBAL ENTERTAINMENT CORP NV 8.01,9.01 08/25/05 Global Realty Development Corp DE 1.01,9.01 08/23/05 GLOBALNET CORP NV 5.02 08/03/02 AMEND GLOBIX CORP DE 2.02,9.01 08/24/05 GOLDEN CYCLE GOLD CORP CO 1.01,9.01 08/10/05 AMEND GOLDEN PATRIOT CORP NV 8.01 08/24/05 GRAPHON CORP/DE DE 8.01 08/24/05 GRAY TELEVISION INC GA 1.01,2.03 08/19/05 GREAT PLAINS ETHANOL LLC SD 8.01 08/23/05 GREAT SOUTHERN BANCORP INC MD 8.01,9.01 08/24/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 08/25/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 08/23/05 HANMI FINANCIAL CORP DE 8.01,9.01 08/24/05 Harley-Davidson Motorcycle Trust 2005 NV 8.01,9.01 08/24/05 HARRAHS ENTERTAINMENT INC DE 8.01,9.01 08/25/05 Hartford Life Global Funding Trust 20 CT 1.03,2.01,8.01,9.01 08/15/05 Hartford Life Global Funding Trust 20 CT 1.03,2.01,8.01,9.01 08/15/05 Hartford Life Global Funding Trust 20 CT 1.03,2.01,8.01,9.01 08/15/05 Hartford Life Global Funding Trust 20 CT 1.03,2.01,8.01,9.01 08/15/05 Hartford Life Global Funding Trust 20 CT 1.03,2.01,8.01,9.01 08/15/05 Hartford Life Global Funding Trust 20 CT 1.03,2.01,8.01,9.01 08/15/05 Hartford Life Global Funding Trust 20 CT 1.03,2.01,8.01,9.01 08/15/05 Hartford Life Global Funding Trust 20 CT 1.03,2.01,8.01,9.01 08/15/05 Hartford Life Global Funding Trust 20 CT 1.03,2.01,8.01,9.01 08/15/05 Hartford Life Global Funding Trust 20 CT 1.03,2.01,8.01,9.01 08/15/05 Hartford Life Global Funding Trust 20 CT 1.03,2.01,8.01,9.01 08/15/05 Hartford Life Global Funding Trust 20 CT 1.03,2.01,8.01,9.01 08/15/05 HELMERICH & PAYNE INC DE 8.01 08/25/05 HMB Acceptance Corp. DE 8.01 08/25/05 HOME CITY FINANCIAL CORP OH 1.01,8.01,9.01 08/22/05 HORMEL FOODS CORP /DE/ DE 2.02,9.01 08/25/05 HOUSE OF BRUSSELS CHOCOLATES INC NV 8.01 08/24/05 HQ SUSTAINABLE MARITIME INDUSTRIES, I DE 8.01,9.01 08/14/05 I TRAX INC DE 1.01,9.01 08/23/05 ICEWEB INC 5.02,9.01 08/15/05 ICOP DIGITAL, INC CO 8.01,9.01 08/25/05 ICT GROUP INC PA 5.02 08/24/05 ILINC COMMUNICATIONS INC DE 3.02 08/19/05 IMERGENT INC DE 7.01 08/24/05 AMEND IMERGENT INC DE 7.01 08/25/05 AMEND INFOSONICS CORP 1.01,9.01 08/19/05 INGRAM MICRO INC DE 5.05,9.01 08/24/05 INNOFONE COM INC NV 2.01,5.01,5.02,9.01 08/19/05 INTERDIGITAL COMMUNICATIONS CORP PA 2.02,9.01 08/25/05 INTERLINE BRANDS, INC./DE DE 5.02,9.01 08/24/05 International Securities Exchange, In DE 7.01,9.01 08/24/05 INTRABIOTICS PHARMACEUTICALS INC /DE DE 5.02 08/19/05 IPAYMENT INC DE 3.02 08/22/05 IRWIN FINANCIAL CORP IN 5.02,8.01,9.01 08/24/05 ISA INTERNATIONALE INC DE 5.02 06/30/05 ISIS PHARMACEUTICALS INC DE 1.01,3.02,8.01,9.01 08/22/05 ISLAND PACIFIC INC DE 3.01,9.01 08/22/05 Israel Technology Acquisition Corp. DE 8.01,9.01 07/19/05 AMEND JACKSON HEWITT TAX SERVICE INC DE 2.02,9.01 08/25/05 JACOBS ENTERTAINMENT INC DE 2.01,9.01 08/18/05 JAMESON INNS INC GA 1.01,5.02 08/19/05 JOHNSON & JOHNSON NJ 1.01 08/25/05 JOHNSON CONTROLS INC WI 1.01,7.01,9.01 08/24/05 JOURNAL COMMUNICATIONS INC 1.01,9.01 08/19/05 JUNIPER NETWORKS INC DE 8.01,9.01 08/25/05 KEWAUNEE SCIENTIFIC CORP /DE/ DE 2.02,9.01 08/24/05 KV PHARMACEUTICAL CO /DE/ DE 7.01 08/25/05 LABARGE INC DE 8.01,9.01 08/24/05 LEADIS TECHNOLOGY INC DE 7.01 08/25/05 LEXOR HOLDINGS INC FL 1.01,2.01,9.01 06/22/05 AMEND LIBERTY CORP SC 8.01,9.01 08/25/05 Liberty Global, Inc. DE 7.01 08/25/05 LION INC/WA WA 1.01,9.01 08/22/05 LITHIUM TECHNOLOGY CORP DE 7.01,8.01,9.01 08/25/05 LONG BEACH SECURITIES CORP DE 8.01,9.01 08/03/05 LONG BEACH SECURITIES CORP DE 8.01,9.01 08/23/05 LONG ISLAND FINANCIAL CORP DE 8.01,9.01 08/24/05 LTX CORP MA 2.02,9.01 08/25/05 MACROMEDIA INC DE 8.01,9.01 08/24/05 MADISON AVE HOLDINGS INC 1.01,9.01 08/12/05 MARKLAND TECHNOLOGIES INC FL 1.01,3.02,9.01 08/19/05 MASON HILL HOLDINGS INC DE 1.01,2.01,3.02,5.01,5.02,5.03,8.01,9.0108/23/05 MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01,9.01 08/25/05 MAXIM INTEGRATED PRODUCTS INC DE 5.02,5.03,9.01 08/25/05 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE 8.01,9.01 08/25/05 MBNA CORP MD 8.01 08/25/05 MEDI HUT CO INC DE 3.02 08/25/05 Meritage Homes CORP MD 1.01,9.01 08/24/05 MERRILL LYNCH & CO INC DE 8.01,9.01 08/23/05 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 08/15/05 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 08/15/05 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 08/15/05 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 08/15/05 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 08/15/05 MERRILL LYNCH DEPOSITOR INC PREFERRED DE 8.01,9.01 08/15/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 9.01 08/01/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 08/18/05 METALICO INC 1.01 08/23/05 MILLER DIVERSIFIED CORP NV 4.01 08/12/05 MOBILE REACH INTERNATIONAL INC DE 2.01,9.01 08/23/05 MORGAN STANLEY DEAN WITTER CAPITAL I DE 8.01,9.01 08/24/05 NAAC Alternative Loan Trust, Series 2 8.01,9.01 08/25/05 NAAC Alternative Loan Trust, Series 2 DE 8.01,9.01 08/25/05 NATIONAL CITY AUTO RECEIVABLES TRUST DE 8.01,9.01 08/15/05 NATIONAL CITY AUTO RECEIVABLES TRUST 8.01,9.01 08/15/05 NATIONAL CITY CREDIT CARD MASTER TRUS 8.01,9.01 08/15/05 NATIONAL DIVERSIFIED SERVICES INC DE 1.01,2.03,3.02,9.01 08/19/05 NATIONAL FUEL GAS CO NJ 1.01,1.02,2.03 08/19/05 NATUS MEDICAL INC DE 4.01,9.01 08/19/05 NAUTILUS, INC. WA 5.02,9.01 08/19/05 Navistar Financial 2004-B Owner Trust 8.01,9.01 07/31/05 Navistar Financial 2005-A Owner Trust DE 8.01,9.01 07/31/05 NAVISTAR FINANCIAL RETAIL REC CORP 20 8.01,9.01 07/31/05 NAVISTAR FINANCIAL RETAIL REC CORP 20 8.01,9.01 07/31/05 NAVISTAR FINANCIAL RETAIL REC CORP 20 8.01,9.01 07/31/05 NAVISTAR FINANCIAL RETAIL REC CORP 20 DE 8.01,9.01 07/31/05 NAVISTAR FINANCIAL RETAIL REC CORP 20 8.01,9.01 07/31/05 NAVISTAR FINANCIAL RETAIL REC CORP 20 8.01,9.01 07/31/05 NBTY INC DE 7.01,9.01 08/25/05 NELNET INC NE 1.01,9.01 08/19/05 NEOPHARM INC DE 8.01,9.01 08/24/05 NEW CENTURY FINANCIAL CORP MD 1.01,9.01 08/22/05 NEW VALLEY CORP DE 8.01,9.01 08/19/05 NEWAVE INC UT 5.02,9.01 06/28/05 NEXEN INC A0 1.01 08/19/05 NEXTEL PARTNERS INC DE 8.01 08/24/05 NISSAN AUTO RECEIVABLES 2005-B OWNER 8.01,9.01 08/15/05 NORTH SHORE CAPITAL IV INC CO 5.02,8.01,9.01 08/24/05 NORTHWEST INDIANA BANCORP IN 8.01 08/25/05 NOVELL INC DE 2.02,9.01 07/31/05 NVR INC VA 1.01,2.03,9.01 08/25/05 OCCAM NETWORKS INC/DE DE 2.02,9.01 08/09/05 OLYMPUS COMMUNICATIONS LP DE 1.01,7.01,9.01 08/24/05 OMNIVISION TECHNOLOGIES INC DE 2.02,9.01 08/25/05 ONEOK INC /NEW/ OK 8.01,9.01 08/25/05 Opteum Mortgage Acceptance CORP DE 2.01,9.01 08/25/05 OUTBACK STEAKHOUSE INC DE 7.01,9.01 08/25/05 OXIGENE INC DE 5.02,9.01 08/24/05 PACIFIC CAPITAL BANCORP /CA/ CA 8.01 08/24/05 PALMSOURCE INC DE 1.01,9.01 08/24/05 Park Place Securities, Inc., Asset-Ba DE 8.01,9.01 08/25/05 PARTY CITY CORP DE 2.02,9.01 08/25/05 PATHMARK STORES INC DE 1.01,5.02,5.03,9.01 08/19/05 PATTERSON COMPANIES, INC. MN 2.02,9.01 08/25/05 PDC 1996-D LIMITED PARTNERSHIP WV 8.01 08/25/05 PDC 1997-D LTD PARTNERSHIP 8.01 08/25/05 PDC 1998-D LTD PARTNERSHIP 8.01 08/25/05 PDC 1999-D LTD PARTNERSHIP 8.01 08/25/05 PDC 2000 D LTD 8.01 08/25/05 PDC 2001 A LP 8.01 08/25/05 PDC 2001 B LP 8.01 08/25/05 PDC 2001 C LP 8.01 08/25/05 PDC 2001 D LP 8.01 08/25/05 PDC 2002 D LTD PARTNERSHIP 8.01 08/25/05 PDC 2003-D LP WV 8.01 08/25/05 PDC 2004-A Limited Partnership WV 8.01 08/25/05 PDC 2004-B Limited Partnership WV 8.01 08/25/05 PDC 2004-C Limited Partnership 8.01 08/25/05 PDC 2004-D Limited Partnership WV 8.01 08/25/05 PDC 2005-A Limited Partnership WV 8.01 08/25/05 PDC 2005-B Limited Partnership WV 8.01 08/25/05 PEERLESS SYSTEMS CORP DE 2.02,9.01 08/25/05 PENINSULA GAMING CORP. DE 1.01 08/19/05 PETCO ANIMAL SUPPLIES INC DE 2.02,9.01 08/25/05 PHOTONIC PRODUCTS GROUP INC NJ 5.02 08/25/05 PLM EQUIPMENT GROWTH & INCOME FUND VI CA 2.01,9.01 08/18/05 PMC SIERRA INC DE 2.05 08/22/05 AMEND POGO PRODUCING CO DE 8.01,9.01 08/25/05 POMEROY IT SOLUTIONS INC DE 8.01,9.01 08/19/05 Popular ABS Mortgage Pass-Through Tru DE 8.01,9.01 08/25/05 Popular ABS Mortgage Pass-Through Tru DE 9.01 08/25/05 PPLUS Trust Series GSC-2 DE 8.01,9.01 08/15/05 PPLUS TRUST SERIES GSC-3 DE 8.01,9.01 08/15/05 PREMIER FINANCIAL BANCORP INC KY 7.01,9.01 08/25/05 PRICESMART INC DE 1.01,5.05 08/22/05 PROFESSIONAL LEASE MANAGEMENT INCOME DE 2.01,9.01 08/18/05 PROQUEST CO DE 1.01 08/25/05 PURADYN FILTER TECHNOLOGIES INC DE 7.01,9.01 08/23/05 QUALSTAR CORP CA 2.02,9.01 08/25/05 QUANEX CORP DE 2.02 08/25/05 QUEST OIL CORP NV 1.01,9.01 08/12/05 Quintana Maritime LTD 1T 1.01,2.02,5.02,9.01 08/24/05 RELIANCE GROUP HOLDINGS INC DE 3.03,8.01,9.01 08/25/05 RENOVIS INC DE 8.01,9.01 08/25/05 RESTORATION HARDWARE INC CA 2.02,5.02,9.01 08/23/05 ROO GROUP INC DE 1.01,3.02,9.01 08/23/05 S&P MANAGED FUTURES INDEX FUND LP DE 8.01,9.01 07/01/05 SACO I TRUST 2005-5 DE 9.01 07/29/05 SAKS INC TN 1.01,8.01,9.01 08/22/05 SALIX PHARMACEUTICALS LTD 8.01,9.01 08/25/05 SANFILIPPO JOHN B & SON INC DE 2.02,9.01 08/24/05 SASCO Mortgage Loan Trust 2005-WF3 DE 8.01,9.01 08/25/05 SEA SUN CAPITAL CORP DE 2.01,4.01,9.01 12/16/04 AMEND SELIGMAN QUALITY MUNICIPAL FUND INC MD 7.01,9.01 08/25/05 SELIGMAN SELECT MUNICIPAL FUND INC MD 7.01,9.01 08/25/05 SERACARE LIFE SCIENCES INC 4.01,9.01 08/22/05 SHIRE PHARMACEUTICALS GROUP PLC 8.01,9.01 08/25/05 SIRNA THERAPEUTICS INC CO 1.01,5.02,8.01,9.01 08/19/05 SITEL CORP MN 1.01,1.02,2.03,9.01 08/19/05 SIX FLAGS INC DE 3.03,8.01,9.01 08/24/05 SMITHFIELD FOODS INC VA 2.02,9.01 08/25/05 SMITHFIELD FOODS INC VA 1.01,1.02,2.03,9.01 08/19/05 SONIC CORP DE 8.01,9.01 08/25/05 SOUTHERN CONNECTICUT BANCORP INC CT 8.01,9.01 08/19/05 SOVEREIGN BANCORP INC PA 1.01,7.01,9.01 08/24/05 STAGE STORES INC NV 8.01,9.01 08/22/05 STANDEX INTERNATIONAL CORP/DE/ DE 2.02 06/30/05 STEWART & STEVENSON SERVICES INC TX 2.02,9.01 08/25/05 STRUCTURED ADJUSTABLE RATE MORTGAGE L DE 8.01,9.01 08/25/05 SUNAIR ELECTRONICS INC FL 7.01,8.01,9.01 08/24/05 SUNBURST ACQUISITIONS IV INC CO 1.01,2.01,2.03,9.01 07/01/05 SUNTRUST BANKS INC GA 2.03,9.01 08/24/05 Surge Global Energy, Inc. 1.01,2.02,3.02,9.01 08/19/05 Systems Management Solutions Inc NV 2.01 08/19/05 TECH DATA CORP FL 2.02,2.05,9.01 08/25/05 TECHNEST HOLDINGS INC NV 4.01,9.01 05/16/05 AMEND TECHNICAL OLYMPIC USA INC DE 8.01,9.01 08/24/05 Telzuit Medical Technologies, Inc. 3.02,3.03,8.01,9.01 08/22/05 TIPPERARY CORP TX 3.02 08/19/05 TODD SHIPYARDS CORP WA 8.01 08/25/05 TOLL BROTHERS INC DE 2.02,7.01,9.01 08/25/05 TONGA CAPITAL CORP CO 4.01,9.01 08/03/05 AMEND TOWER FINANCIAL CORP IN 5.02 08/25/05 TRENWICK AMERICA CORP DE 7.01,9.01 08/24/05 TRICO BANCSHARES / CA 8.01,9.01 08/23/05 UAL CORP /DE/ DE 2.02,9.01 08/25/05 UNITED REFINING CO PA 8.01,9.01 08/25/05 UNIVERSAL COMMUNICATION SYSTEMS INC NV 1.01,2.03 08/19/05 URBAN TELEVISION NETWORK CORP NV 8.01,9.01 08/25/05 VAIL BANKS INC CO 1.01,8.01,9.01 08/25/05 VALASSIS COMMUNICATIONS INC DE 8.01 08/25/05 VeriFone Holdings, Inc. DE 2.02,9.01 08/25/05 VIEWSONIC CORP DE 1.01 08/19/05 VISHAY INTERTECHNOLOGY INC DE 8.01 08/25/05 Wachovia Mortgage Loan Trust, LLC DE 8.01,9.01 08/25/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 08/23/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 08/25/05 WATSON WYATT & CO HOLDINGS DE 1.01 08/25/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 08/18/05 WENTWORTH ENERGY, INC. OK 3.02 08/04/05 WESTAFF INC DE 1.01,2.02,9.01 08/19/05 WESTAMERICA BANCORPORATION CA 8.01 08/25/05 WESTFIELD FINANCIAL INC MA 1.01,9.01 08/23/05 WEYERHAEUSER CO WA 7.01 08/24/05 WFS FINANCIAL 2005-3 OWNER TRUST CA 1.01,8.01,9.01 08/17/05 Whos Your Daddy Inc NV 5.02 08/19/05 WORLD AM, INC. 5.03,9.01 01/10/05 WQN, Inc. 1.01,9.01 08/25/05 XINO CORP DE 5.02 03/14/05 XINO CORP DE 5.02 08/24/05 YORK INTERNATIONAL CORP /DE/ DE 8.01,9.01 08/24/05 ZYGO CORP DE 2.02,9.01 08/25/05