SEC NEWS DIGEST Issue 2005-174 September 9, 2005 COMMISSION ANNOUNCEMENTS STATEMENT OF CHAIRMAN CHRISTOPHER COX REGARDING USE OF MARKET INSTRUMENTS IN VALUING EMPLOYEE STOCK OPTIONS On September 9, U.S. Securities and Exchange Commission Chairman Christopher Cox announced the issuance of informal staff progress reports on the ongoing Commission evaluation of proposals to value employee stock options for financial reporting purposes. The full text of his statement follows: “It has been nine months since the Financial Accounting Standards Board issued its statement requiring the expensing of stock options, and almost six months since the SEC published a Staff Accounting Bulletin regarding the implementation of the FASB standard. Today, the Commission’s staff are issuing informal commentary that assesses progress toward using market approaches to valuation of employee stock options. This commentary is intended to stimulate discussion and promote further efforts at the development of market instruments to value employee stock options. “As our previous staff guidance has stated, it will be rare when there is only one acceptable choice in estimating the fair value of employee stock options. Indeed, many valuation approaches and measurement techniques are currently under study, or in various stages of development and implementation. The Commission’s approach has been, and remains, the encouragement of robust efforts in the private sector to design market instruments that have the potential to accurately measure the cost of employee stock option grants to the issuer. Because so little empirical data is available, the views expressed today are necessarily tentative and subject to ongoing assessment. “Over time, as issuers and accountants gain more experience in valuing employee stock options for financial reporting purposes, particular approaches may begin to emerge as best practices, and the range of potential methodologies will likely narrow. For now, however, it is not our intention to narrow the field and to limit experimentation, but rather to welcome it. “Today’s incremental advancement of this cause comprises two documents: an overview by the Chief Accountant, and a brief progress report by the Office of Economic Analysis, setting forth their analysis to date of candidate instrument designs that have come to their attention in the last six months. “As the OEA memorandum makes clear, the use of an appropriate market instrument for estimating the fair value of employee stock options has some distinct advantages over a model-based approach. Most importantly, the instrument’s price could establish the issuer’s true cost of the option grant, by having it priced by the market. “We remain committed to the promotion of competition between different approaches. Ideally, that competition will also lead to further innovation in models used to value employee stock options. I thank the professional staff of the Commission for their diligent work on this subject thus far, and pledge the continuing support of the SEC in evaluating the wide range of proposals that we expect will be submitted for our review.” (Press Release 2005-129) SEC PROVIDES ALTERNATE CONTACT INFORMATION FOR REGISTERED INVESTMENT ADVISERS DISPLACED BY HURRICANE KATRINA The Securities and Exchange Commission has established a website directory to help Hurricane Katrina victims contact their investment advisers where normal operations have been disrupted. The directory provides alternate contact information for registered investment advisers in Mobile, Ala.; Covington, La.; Metairie, La.; New Orleans, La.; and Gulfport, Miss. The alternate contact information will include telephone numbers, alternate business addresses, and e-mail addresses as provided by the advisory firms on a voluntary basis. The site will be updated daily. The website directory can be found at the Commission’s Katrina Regulatory Relief and Assistance website, www.sec.gov/katrina.htm. Registered investment advisers who wish to provide alternate contact information for posting on the SEC website should contact the following staff at the Commission’s Atlanta District Office: Donna Esau 3475 Lenox Road, N.E., Suite 1000 Atlanta, GA 30326-1232 404.842.7654 EsauD@sec.gov Danielle Ryea 3475 Lenox Road, N.E., Suite 1000 Atlanta, GA 30326-1232 404.842.7629 RyeaD@sec.gov (Press Rel. 2005-128) ENFORCEMENT PROCEEDINGS KENNETH RUBIN AND MICHAEL LEWIS SANCTIONED An Administrative Law Judge has issued an Initial Decision in the matter of Kenneth L. Rubin, CPA, and Michael W. Lewis, CPA, File No. 3-11748, against Respondents Kenneth L. Rubin and Michael W. Lewis. The Initial Decision finds that Respondents Rubin and Lewis recklessly violated Rule 102(e) of the Securities and Exchange Commission’s Rules of Practice, 17 C.F.R. § 201.102(e). The Initial Decision temporarily denies Respondents Rubin and Lewis the privilege of appearing or practicing before the Commission as accountants for three years. (Initial Decision No. 295; File No. 3-11748) COMMISSION REVOKES REGISTRATION OF SECURITIES OF STUDIO CITY HOLDING CORP. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS On September 9, the Commission revoked the registration of each class of registered securities of Studio City Holding Corp. 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, Studio City Holding Corp. 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 and Rules 13a-1 and 13a-13 thereunder and revoking the registration of each class of its securities pursuant to Section 12(j) of the Exchange Act. This order settled the charges brought against it In the Matter of Divedepot.com, Inc. et al., File No. 3-12006. 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 . . . . For further information contact: * Gregory G. Faragasso, Assistant Director, (202) 551-4734 * Neil J. Welch, Jr., Branch Chief, (202) 551-4731 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 Divedepot.com, Inc., et al., File No. 3-12006 (Aug. 5, 2005) * Order Making Findings and Revoking Registration of Securities Pursuant to Section 12(j) of the Securities Exchange Act of 1934 as to Studio City Holding Corp., In the Matter of Divedepot.com, Inc., et al., File No. 3- 12006, Exchange Act Release No.34-52400 (Sept. 9, 2005). (Rel. 34-52400; File No. 3-12006) FINAL JUDGMENTS ENTERED IN SEC FRAUD ACTION AGAINST A SAN DIEGO TELECOMMUNICATIONS COMPANY AND ITS PRESIDENT The Commission announced that final judgments have been entered by the United States District Court in San Diego against the defendants in a telecommunications fraud case perpetrated by Presto Telecommunications, Inc. of San Diego, and its president and founder, Alfred Louis “Bobby” Vassallo, Jr., 55, of La Jolla, Calif. Vassallo and Presto, which purported to be an international telecommunications company “positioned to become Latin America’s Premier Integrated Communications Provider,” raised over $11 million from the sale of Presto securities. The Commission’s complaint, filed on Jan. 27, 2004, in federal court in San Diego, alleged that the defendants induced more than 800 investors in 42 states to invest in Presto with promises that the company had significant business relationships with AT&T, Sprint, MCI, and Qwest. These four telecommunications companies had purportedly expressed interest in acquiring Presto or in making capital investments in the company. Investors were told that Presto was a “partner” to and had “alliances” with Cisco Systems and Unisys. Investors were also told that the U.S. Commerce Department was lobbying Mexican telecommunications regulators on Presto’s behalf, and that their funds would be used to build and operate a telecommunications network in Mexico. According to the complaint, these representations were false. The complaint further alleged that Presto failed to disclose to prospective investors that the license its affiliated entity received from the Mexican government in 1998 was, in fact, the subject of revocation proceedings that commenced in 2001. Additionally, the complaint alleged that while Vassallo and others represented that investor funds would be used to pay Presto’s business expenses, primarily fiber optics and equipment, only 16% of investor and company funds were used for equipment and fiber, and Vassallo misappropriated at least $1.2 million of investor and company funds for personal expenses. These expenses include jewelry, luxury automobiles, a down payment on an expensive home, mortgage payments, home improvements, political and charitable contributions, and school tuition for his children. The court appointed Thomas F. Lennon as permanent receiver over Presto. On Aug. 24, 2005, the District Court entered final judgments of permanent injunction and other relief against Presto and Vassallo. The judgments enjoin Presto and Vassallo from violating the securities registration and antifraud provisions of the Securities Act of 1933 and the Securities Exchange Act of 1934. The judgment against Vassallo orders him to disgorge to the receiver $1,263,658.79, representing the amount of his ill-gotten gains as a result of the conduct alleged in the complaint, plus pre-judgment interest of $23,638.97. Vassallo was also ordered to pay civil penalties in the amount of $120,000. Vassallo was further ordered to pay the costs, fees, and expenses incurred by the receiver in the amount of $601,784.77. The judgment against Presto was entered with the consent of the receiver. It specifies that pursuant to one or more plans of distribution to be submitted by the receiver to the court, the funds and assets of the receivership estate, if any, will be distributed to investors less court-approved fees and expenses. The final judgments against Presto and Vassallo conclude the Commission’s action. Administration of the receivership estate will continue. [SEC v. Presto Tele-Communications, Inc., and Alfred Louis Vassallo, Jr. aka Bobby Vassallo, Civil Action No. 04CV00163IEG, WMc, S.D. Cal.] (LR-19368) SEC SUES PARTICIPANTS IN SCHEME TO MANIPULATE STOCK OF MEGAMANIA INTERACTIVE, INC. On September 7, the SEC filed a civil lawsuit against MegaMania Interactive Inc., a Pink Sheet company based in Houston, Texas; its CEO, George W. Bogle, Jr.; Mia Venture Capital, LLC, a stock-promotion firm; and Peter Emmanuel, the owner of Mia Venture Capital. The complaint alleges that the defendants engaged in a fraudulent promotional campaign, involving false press releases, spam emails, bulk faxes, and an Internet-based research report, to manipulate the market in MegaMania’s stock. Concurrent with the fraudulent promotional campaign, which inflated MegaMania’s stock price by over 120%, Bogle sold approximately 118,000 MegaMania shares into the market through an intermediary for about $92,000, and Emmanuel sold approximately 452,000 MegaMania shares into the market for proceeds of approximately $364,950. The SEC’s complaint alleges that MegaMania, Bogle, Emmanuel, and Mia Venture Capital violated Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The SEC is seeking a permanent injunction, disgorgement plus prejudgment interest, and a civil money penalty against each defendant and further seeking a penny-stock bar against Bogle and Emmanuel. [SEC v. MegaMania Interactive, Inc., et al., U.S.D.C./S.D. Tex., Case No. 4:05-cv-03134] (LR-19369) INVESTMENT COMPANY ACT RELEASE METLIFE INVESTORS USA INSURANCE COMPANY, ET AL. An order has been issued on an application filed by MetLife Investors USA Insurance Company, et al. under Section 12(d)(1)(J) of the Investment Company Act for an exemption from Sections 12(d)(1)(A) and (B) of the Act, and under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a) of the Act. The order permits certain registered open-end management investment companies to acquire shares of other registered open-end management investment companies and unit investment trusts that are with in and outside the same group of investment companies. (Rel. IC-27059 – September 7) HOLDING COMPANY ACT RELEASES UNITIL CORPORATION, ET AL. An order has been issued authorizing Unitil Corporation, a registered holding company, and its wholly owned subsidiary companies, including its utility subsidiaries, Fitchburg Gas and Electric Light Company and Unitil Energy Systems, Inc., to engage in certain interest rate hedging transactions through June 30, 2006. (Rel. 35-28016) AMEREN CORP., ET AL. A notice has been issued giving interested persons until Oct. 3, 2005, to request a hearing on a proposal by Ameren Corporation, a registered holding company, CILCORP Inc., AmerenEnergy Resources Generating Company and CILCORP Investment Management, Inc., all wholly owned nonutility subsidiary companies of Ameren. They request that the Commission modify the terms of a prior order; propose to effect certain transactions designed to allow the Ameren system to realize certain tax benefits associated with the Commission-ordered divestiture of certain assets; and request that the Commission make certain findings in connection with those transactions. (Rel. 35-28026) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the Pacific Exchange (SR-PCX-2005-103) relating to obligations of Lead Market Makers 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 September 12. (Rel. 34-52390) The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2005-11), which became effective upon filing, under Section 19(b)(1) of the Securities Exchange Act relating to the interpretation of the definition of “Insurance Company” under its rules and procedures. Publication of the proposal is expected in the Federal Register during the week of September 12. (Rel. 34-52394) Pursuant to Rule 19b-4 under the Securities Exchange Act of 1934, the New York Stock Exchange has filed a proposed rule change (SR-NYSE-2005- 55) relating to the deletion of superseded corporate governance standards (Sections 303.00, 303.01, and 303.02 of the Listed Company Manual). Publication of the proposal is expected in the Federal Register during the week of September 12. (Rel. 34-52396) The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2005-12) under Section 19(b)(1) of the Exchange Act, which proposed rule change became effective upon filing, to modify the Automated Customer Account Transfer Service Rules and Procedures by eliminating the Custody Redelivery function. Publication of the proposal is expected in the Federal Register during the week of September 12. (Rel. 34-52397) PROPOSED RULE CHANGE The Commission issued notice of filing of a proposed rule change and Amendment Nos. 1 and 2 thereto submitted by the Chicago Stock Exchange (SR-CHX-2005-21) requiring its participants to provide electronic mail addresses to the Exchange. Publication of the proposal is expected in the Federal Register during the week of September 12. (Rel. 34-52375) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-NYSE-2005-04) submitted by the New York Stock Exchange pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934, amending Interpretations of NYSE Rule 311 (“Formation and Approval of Member Organizations”) to codify certain qualification requirements for and criteria for dual- or multidesignation of principal executive officers. Publication of the order is expected in the Federal Register during the week of September 12. (Rel. 34-52386) The Commission approved a proposed rule change (SR-NYSE-2004-47) submitted by the New York Stock Exchange regarding a proposal to amend Rule 352 to expand the Rule to include specific limitations on loan arrangements between personnel associated with a member organization in any registered capacity on the one hand, and customers on the other. In addition, the amendments integrate the Rule’s Interpretation into the proposed Rule text, and otherwise clarify both the Rule’s scope and purpose. Publication of the order is expected in the Federal Register during the week of September 12. (Rel. 34-52391) WITHDRAWAL An order has been issued granting the application of MS Structured Asset Corp. to withdraw its SATURNS Sears Roebuck Acceptance Corp. Debenture-Backed Series 2003-1 Callable Units from listing and registration on the New York Stock Exchange effective at the opening of business on September 9. (Rel. 34-52399) 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 OPTICAL CABLE CORP, 5290 CONCOURSE DR, ROANOKE, VA, 24019, 5402650690 - 0 ($7,300,000.00) Equity, (File 333-128163 - Sep. 8) (BR. 06A) S-3 CAPSTONE TURBINE CORP, 21211 NORDHOFF STREET, CHATSWORTH, CA, 91311, 818-734-5300 - 0 ($150,000,000.00) Equity, (File 333-128164 - Sep. 8) (BR. 10A) SB-2 GOLDRANGE RESOURCES, INC., SUITE 400-136, 114 WEST MAGNOLIA STREET, BELLINGHAM, WA, 98225, 1-800-462-4633 - 6,150,000 ($108.58) Equity, (File 333-128165 - Sep. 8) (BR. 09) S-4 Affinia Group Inc., 1101 TECHNOLOGY DRIVE, ANN ARBOR, MI, 48108, 734-827-5400 - 0 ($300,000,000.00) Non-Convertible Debt, (File 333-128166 - Sep. 8) (BR. 05) F-1 Apollo Publication CORP, 1547 YORK ST, WINDSOR, A6, N8X 1W5, (519)252-3518 - 100,000,000 ($2,123,000.00) Equity, (File 333-128167 - Sep. 8) (BR. 05) S-8 MARTEN TRANSPORT LTD, 129 MARTEN ST, MONDOVI, WI, 54755, 7159264216 - 0 ($46,797,000.00) Equity, (File 333-128168 - Sep. 8) (BR. 05B) S-8 SUEZ, 16 RUE DE LA VILLE L EVEQUE, PARIS FRANCE, I0, 75008, 01133140066400 - 100,000 ($3,034,000.00) Equity, (File 333-128169 - Sep. 8) (BR. 02B) S-3 INTER PARFUMS INC, 551 FIFTH AVE, STE 1500, NEW YORK, NY, 10176, 2129832640 - 4,986,458 ($94,767,634.00) Equity, (File 333-128170 - Sep. 8) (BR. 06C) S-4 SKY FINANCIAL GROUP INC, 221 SOUTH CHURCH STREET, BOWLING GREEN, OH, 43402, 4193276300 - 0 ($4,726,511.00) Equity, (File 333-128171 - Sep. 8) (BR. 07B) F-3 FUTUREMEDIA PLC, MEDIA HOUSE ARUNDEL RD, WALBERTON ARUNDEL, WEST SUSSEX ENGLAND, X0, BN180QP, 4401243555000 - 18,262,000 ($12,235,540.00) Equity, (File 333-128173 - Sep. 8) (BR. 03) S-3 COLUMBUS SOUTHERN POWER CO /OH/, 215 N FRONT ST, COLUMBUS, OH, 43215, 6144647700 - 0 ($350,000,000.00) Non-Convertible Debt, (File 333-128174 - Sep. 8) (BR. 02B) F-3 PRIMEWEST ENERGY TRUST, 5100-150 6 AVENUE SW, CALGARY, A0, T2P 3Y7, 4032346600 - 4,000,000 ($112,280,000.00) Other, (File 333-128175 - Sep. 8) (BR. 04B) N-2 Cohen & Steers Global Power Fund, Inc., 757 THIRD AVENUE, NEW YORK, NY, 10017, 212-832-3232 - 0 ($1,000,000.00) Equity, (File 333-128176 - Sep. 8) (BR. 22) S-1 American Railcar Industries, Inc., 100 CLARK STREET, ST. CHARLES, MO, 63301, 636-940-6000 - 0 ($150,000,000.00) Equity, (File 333-128177 - Sep. 8) (BR. ) S-8 IDM PHARMA, INC., 5820 NANCY RIDGE DRIVE, SAN DIEGO, CA, 92121, 858-860-2500 - 1,718,268 ($19,780,831.00) Equity, (File 333-128178 - Sep. 8) (BR. 01A) S-8 WHERIFY WIRELESS INC, 2000 BRIDGE PARKWAY, SUITE 201, REDWOOD SHORES, CA, 94538, 5592222229 - 0 ($10,051,760.00) Equity, (File 333-128179 - Sep. 8) (BR. 03C) S-8 INTERLAND INC /MN/, 303 PEACHTREE CENTER AVENUE, SUITE 500, ATLANTA, GA, 30303, 404-720-8301 - 1,200,000 ($2,976,000.00) Equity, (File 333-128180 - Sep. 8) (BR. 03C) S-3 KFX INC, 55 MADISON STREET, SUITE 500, DENVER, CO, 80206, 3032932992 - 2,122,305 ($34,466,233.20) Equity, (File 333-128181 - Sep. 8) (BR. 06A) S-8 INTERLAND INC /MN/, 303 PEACHTREE CENTER AVENUE, SUITE 500, ATLANTA, GA, 30303, 404-720-8301 - 1,900,000 ($4,351,000.00) Equity, (File 333-128182 - Sep. 8) (BR. 03C) S-1 BANCTRUST FINANCIAL GROUP INC, 100 ST JOSEPH ST, P O BOX 3067, MOBILE, AL, 36602, 2514317800 - 2,300,000 ($49,818,000.00) Equity, (File 333-128183 - Sep. 8) (BR. 07A) S-3 VIEWPOINT CORP, 498 SEVENTH AVENUE, SUITE 1810, NEW YORK, NY, 10018, 212-201-0800 - 2,375,034 ($3,277,546.92) Equity, (File 333-128184 - Sep. 8) (BR. 03C) S-8 WILLOW GROVE BANCORP INC/NEW, WELSH & NORRISTWN ROADS, PENNSYLVANIA, PA, 19002, 2156465405 - 374,793 ($3,871,611.69) Equity, (File 333-128185 - Sep. 8) (BR. 07A) S-3 ZIX CORP, 2711 NORTH HASKELL AVENUE, SUITE 2300, LB 36, DALLAS, TX, 75204-2960, 214-370-2000 - 0 ($34,663,205.15) Equity, (File 333-128186 - Sep. 8) (BR. 03C) S-3 CENTERPOINT ENERGY RESOURCES CORP, 1111 LOUISIANA ST, HOUSTON, TX, 77002, 7132073000 - 0 ($500,000,000.00) Non-Convertible Debt, (File 333-128187 - Sep. 8) (BR. 02C) S-3 UNITED PAN AM FINANCIAL CORP, 9492241917 - 0 ($120,944,063.00) Equity, (File 333-128188 - Sep. 8) (BR. 07C) S-3 DDI CORP, 1220 SIMON CIRCLE, AHAMEIM, CA, 92806, 7146887200 - 26,639,019 ($23,442,336.72) Equity, (File 333-128189 - Sep. 8) (BR. 10A) S-8 CHINA CABLE & COMMUNICATION INC, SUITE 805, ONE PACIFICE PLACE, 88 QUEENSWAY, K3, XXXXX, 852 2591 1221 - 0 ($1,425,000.00) Equity, (File 333-128190 - Sep. 8) (BR. 11B) SB-2 Alternative Construction Company, Inc., 1900 SOUTH HARBOR CITY BOULEVARD, SUITE 315, MELBOURNE, FL, 32940, 321-308-0834 - 0 ($6,937,468.00) Equity, (File 333-128191 - Sep. 8) (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 AASTROM BIOSCIENCES INC MI 5.02 09/02/05 AASTROM BIOSCIENCES INC MI 2.02,9.01 09/08/05 AASTROM BIOSCIENCES INC MI 5.02 07/29/05 AMEND AASTROM BIOSCIENCES INC MI 5.02 06/20/05 AMEND ABM INDUSTRIES INC /DE/ DE 2.02,8.01,9.01 09/07/05 ABX AIR INC 8.01,9.01 09/07/05 ACCESS WORLDWIDE COMMUNICATIONS INC DE 5.02,9.01 09/02/05 ACCUPOLL HOLDING CORP NV 1.01,2.03,9.01 09/06/05 ACORN HOLDING CORP DE 1.01,2.03,9.01 09/01/05 ACTEL CORP CA 7.01,9.01 09/08/05 ACTION PERFORMANCE COMPANIES INC AZ 1.01,9.01 09/02/05 ACTIVISION INC /NY DE 5.02 09/08/05 ADAPTEC INC DE 1.01,9.01 09/02/05 AEGIS ASSESSMENTS INC DE 7.01,9.01 09/07/05 AEOLUS PHARMACEUTICALS, INC. DE 8.01 09/07/05 AGL RESOURCES INC GA 7.01,9.01 09/08/05 AGU Entertainment Corp. CO 1.01,2.03,2.05,3.02 09/01/05 Aleris International, Inc. DE 1.01,7.01,9.01 09/07/05 ALL AMERICAN SEMICONDUCTOR INC DE 5.02 09/06/05 ALLEGHENY TECHNOLOGIES INC DE 8.01,9.01 09/08/05 ALLIANCE DATA SYSTEMS CORP DE 7.01,9.01 09/08/05 ALLIANCE PHARMACEUTICAL CORP NY 1.01,2.01,9.01 09/07/05 Allis Chalmers Energy Inc. DE 1.01,2.01,9.01 09/01/05 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE 7.01,9.01 09/08/05 ALTERNATIVE LOAN TRUST 2005-31 8.01,9.01 06/29/05 ALTERNATIVE LOAN TRUST 2005-40CB 8.01,9.01 08/30/05 AMERICA FIRST APARTMENT INVESTORS INC MD 2.01 09/01/05 AMERICAN DENTAL PARTNERS INC DE 8.01,9.01 09/08/05 AMICAS, Inc. DE 8.01 09/08/05 ANGELES INCOME PROPERTIES LTD II CA 2.03,9.01 09/01/05 ANGELICA CORP /NEW/ MO 2.02,9.01 09/07/05 APEX CAPITAL GROUP INC NV 4.01 09/08/05 APPLETON PAPERS INC/WI 8.01,9.01 09/08/05 APPLIED DIGITAL SOLUTIONS INC MO 7.01,9.01 09/08/05 APPLIED INNOVATION INC DE 1.01,1.02,5.02,9.01 09/01/05 ARCHSTONE SMITH TRUST CO 1.01,9.01 09/06/05 ASIAN FINANCIAL INC NV 4.01 09/08/05 ASPEN INSURANCE HOLDINGS LTD D0 7.01,9.01 09/08/05 ATLAS MINING CO ID 1.01,7.01,9.01 09/07/05 AUXILIO INC NV 2.02,7.01,9.01 09/06/05 AVID TECHNOLOGY INC DE 5.02 09/08/05 AXEDA SYSTEMS INC DE 1.01,2.03,9.01 09/01/05 BANCTRUST FINANCIAL GROUP INC AL 8.01,9.01 09/08/05 BARD C R INC /NJ/ NJ 1.01,9.01 09/02/05 BARR PHARMACEUTICALS INC DE 2.02,9.01 09/08/05 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE 8.01,9.01 09/06/05 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE 8.01,9.01 09/07/05 BEHRINGER HARVARD MID TERM VALUE ENHA TX 4.01,9.01 09/02/05 BEHRINGER HARVARD REIT I INC MD 4.01,9.01 09/02/05 BEHRINGER HARVARD SHORT TERM OPPORTUN TX 2.03,9.01 09/08/05 BEHRINGER HARVARD SHORT TERM OPPORTUN TX 4.01,9.01 09/02/05 BELL INDUSTRIES INC /NEW/ CA 8.01,9.01 09/08/05 BIG 5 SPORTING GOODS CORP DE 2.02,3.01,9.01 09/08/05 BLAIR CORP DE 5.02,9.01 09/06/05 BLONDER TONGUE LABORATORIES INC DE 4.01,9.01 08/26/05 AMEND BMB MUNAI INC NV 5.02,9.01 09/07/05 BOWNE & CO INC DE 2.01,9.01 09/01/05 AMEND BRAVO FOODS INTERNATIONAL CORP DE 7.01 09/06/05 BRILLIANT DIGITAL ENTERTAINMENT INC DE 8.01 09/05/05 Bronco Drilling Company, Inc. DE 1.01,5.02,9.01 09/01/05 BROWN FORMAN CORP DE 2.01,9.01 09/01/05 AMEND BSD MEDICAL CORP DE 7.01,9.01 09/08/05 BSD MEDICAL CORP DE 7.01,9.01 09/08/05 BUCKLE INC NE 7.01,9.01 09/08/05 BUREAU OF NATIONAL AFFAIRS INC DE 5.03,9.01 09/08/05 BUTLER INTERNATIONAL INC /MD/ MD 3.01,9.01 09/07/05 BUTTS INC WY 4.01,9.01 09/07/05 C-COR INC PA 7.01,9.01 09/08/05 CALYPTE BIOMEDICAL CORP DE 1.01 09/01/05 CAPITAL BANK CORP NC 5.02 09/06/05 CAPITAL ONE FINANCIAL CORP DE 1.01,9.01 09/06/05 CAPTARIS INC WA 1.01,9.01 09/01/05 CARREKER CORP DE 2.02,9.01 09/08/05 CASELLA WASTE SYSTEMS INC DE 2.02,9.01 09/07/05 CATAPULT COMMUNICATIONS CORP CA 1.01 09/08/05 AMEND CBOT HOLDINGS INC DE 4.02 09/01/05 CBRL GROUP INC TN 2.02,7.01,9.01 09/08/05 Cellu Tissue Holdings, Inc. DE 7.01,9.01 09/07/05 CENTENE CORP 1.01 09/01/05 CENTENNIAL SPECIALTY FOODS CORP DE 7.01,9.01 09/07/05 CENTRUE FINANCIAL CORP DE 1.01,1.02,9.01 09/08/05 CHARLES RIVER LABORATORIES INTERNATIO 7.01,9.01 09/08/05 CHEESECAKE FACTORY INCORPORATED DE 8.01,9.01 09/07/05 CHEMOKINE THERAPEUTICS CORP DE 8.01 09/06/05 CHESAPEAKE ENERGY CORP OK 8.01,9.01 09/07/05 CHESAPEAKE ENERGY CORP OK 7.01,9.01 09/07/05 CHINA CABLE & COMMUNICATION INC DE 5.02,9.01 09/01/05 CINCINNATI FINANCIAL CORP OH 7.01,9.01 09/08/05 CISCO SYSTEMS INC CA 1.01 09/02/05 CITIGROUP MORTGAGE LOAN TRUST INC 9.01 09/08/05 CNH CAPITAL RECEIVABLES LLC DE 8.01,9.01 09/06/05 COLLECTORS UNIVERSE INC DE 7.01,9.01 09/06/05 COLLEGIATE PACIFIC INC DE 2.02,8.01,9.01 09/07/05 CONSECO INC DE 1.01,9.01 09/02/05 CONTANGO OIL & GAS CO DE 1.01,2.01,9.01 09/02/05 COOPER CAMERON CORP DE 1.01,9.01 09/01/05 Cord Blood America, Inc. FL 8.01,9.01 09/08/05 COSINE COMMUNICATIONS INC DE 1.01,3.03,5.03,8.01,9.01 09/01/05 COUGAR HOLDINGS INC NV 9.01 07/01/05 AMEND CPI CORP DE 5.02 09/01/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 09/08/05 CRITICARE SYSTEMS INC /DE/ DE 1.01,9.01 09/01/05 CUTTER & BUCK INC WA 1.01,2.02,7.01,9.01 09/01/05 CWABS INC DE 8.01,9.01 08/17/05 CWABS INC DE 8.01,9.01 08/31/05 CWMBS INC DE 8.01,9.01 09/06/05 DARK DYNAMITE, INC NV 4.01,9.01 09/07/05 AMEND DAVE & BUSTERS INC MO 2.02,9.01 09/08/05 DDI CORP CA 8.01 09/08/05 DEBT RESOLVE INC DE 4.02,9.01 08/16/05 AMEND DELPHI CORP DE 8.01,9.01 09/08/05 DiamondRock Hospitality Co 8.01 09/07/05 DNAPRINT GENOMICS INC UT 1.01,2.03 09/01/05 DRESSER INC DE 1.01,2.06,8.01,9.01 09/01/05 DSW Inc. OH 2.02,9.01 09/07/05 Eagle Hospitality Properties Trust, I MD 9.01 06/23/05 AMEND EDENTIFY, INC. NV 1.01 08/29/05 AMEND EDISON INTERNATIONAL CA 7.01,9.01 09/08/05 EGAIN COMMUNICATIONS CORP DE 2.02,9.01 09/08/05 ELECTRONIC ARTS INC DE 1.01,5.02,9.01 09/02/05 Emrise CORP DE 1.01,2.03 08/26/05 AMEND ENCORE ACQUISITION CO DE 7.01,9.01 09/07/05 ENERGY & ENGINE TECHNOLOGY CORP NV 1.01,5.02 09/01/05 ENESCO GROUP INC IL 3.01,9.01 09/08/05 ENGELHARD CORP DE 7.01,9.01 09/08/05 ENTRAVISION COMMUNICATIONS CORP DE 8.01,9.01 09/06/05 ENVIRONMENTAL POWER CORP DE 7.01 09/08/05 Epic Bancorp 8.01 09/08/05 ERIE INDEMNITY CO PA 8.01,9.01 09/08/05 EVANS BOB FARMS INC DE 7.01,9.01 09/06/05 FBR Securitization, Inc. 8.01,9.01 09/06/05 Federal Home Loan Bank of San Francis X1 2.03 09/08/05 FEDERAL NATIONAL MORTGAGE ASSOCIATION 1.01,9.01 09/01/05 FIRST AVENUE NETWORKS INC DE 1.01,5.02,9.01 09/06/05 FIRST BANCSHARES INC /MO/ MO 5.02,9.01 09/07/05 FIRST INVESTORS FINANCIAL SERVICES GR TX 2.02,9.01 09/08/05 FIRST STATE BANCORPORATION NM 8.01,9.01 09/07/05 FLEETWOOD ENTERPRISES INC/DE/ DE 2.02,9.01 09/08/05 FOREST CITY ENTERPRISES INC OH 2.02,9.01 09/07/05 FOREST CITY ENTERPRISES INC OH 2.02,9.01 09/07/05 FOUNTAIN POWERBOAT INDUSTRIES INC 2.02,4.02,9.01 09/01/05 FRANKLIN ELECTRONIC PUBLISHERS INC PA 8.01 08/24/05 G III APPAREL GROUP LTD /DE/ DE 2.02,9.01 09/08/05 GENAERA CORP DE 8.01,9.01 09/08/05 GEVITY HR INC FL 2.02,7.01,9.01 09/08/05 GILLETTE CO DE 5.04,9.01 09/08/05 GLOBALSANTAFE CORP 7.01,9.01 09/06/05 GLYCOGENESYS INC NV 8.01,9.01 09/08/05 GOLDEN WEST FINANCIAL CORP /DE/ DE 5.02 09/06/05 GOLDMAN SACHS HEDGE FUND PARTNERS LLC DE 7.01 09/07/05 GRACO INC MN 5.01 09/06/05 GREAT PLAINS ENERGY INC MO 1.01,2.03 09/01/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 09/06/05 GS MORTGAGE SECURITIES CORP DE 8.01 09/06/05 GTX INC /DE/ DE 1.01,9.01 08/26/05 H&R BLOCK INC MO 1.01,5.02,9.01 09/07/05 HANCOCK HOLDING CO MS 8.01,9.01 09/06/05 HARKEN ENERGY CORP DE 8.01,9.01 09/08/05 HARRIS INTERACTIVE INC DE 2.02,5.02,7.01,9.01 09/08/05 HAYES LEMMERZ INTERNATIONAL INC DE 2.02,7.01,9.01 09/08/05 HELMERICH & PAYNE INC DE 7.01,9.01 09/08/05 HERCULES TECHNOLOGY GROWTH CAPITAL IN MD 8.01,9.01 09/08/05 HI SHEAR TECHNOLOGY CORP DE 7.01,8.01 09/08/05 HIBBETT SPORTING GOODS INC DE 7.01,9.01 09/06/05 HIBERNIA CORP LA 1.01,9.01 08/06/05 HMS HOLDINGS CORP 9.01 08/31/05 AMEND Home Equity Asset Trust 2005-5 DE 8.01,9.01 08/25/05 HOME FEDERAL BANCORP INC 5.02,9.01 09/08/05 HOST AMERICA CORP DE 3.01,7.01,9.01 09/08/05 HOVNANIAN ENTERPRISES INC DE 2.02,9.01 09/07/05 HUDSON HOLDING CORP DE 8.01,9.01 09/06/05 HYTHIAM INC DE 5.02,7.01,9.01 09/07/05 I2 TELECOM INTERNATIONAL INC WA 1.01,3.02,5.02,9.01 09/01/05 IBASIS INC DE 8.01,9.01 09/06/05 IFT CORP DE 5.02,8.01,9.01 09/01/05 IKON OFFICE SOLUTIONS INC OH 7.01,8.01,9.01 09/07/05 ILINC COMMUNICATIONS INC DE 3.02 09/02/05 IMH ASSETS CORP DE 8.01,9.01 09/07/05 IMH ASSETS CORP DE 2.01,8.01 09/08/05 IMMUNOMEDICS INC DE 2.02,9.01 09/08/05 INDYMAC MBS INC 8.01,9.01 08/23/05 INFINITY INC CO 1.01,2.03,3.02,9.01 09/07/05 INNOVO GROUP INC DE 7.01,9.01 09/08/05 InPlay Technologies, Inc. NV 1.01,2.01,3.02 09/01/05 INSPIRE PHARMACEUTICALS INC DE 8.01 09/08/05 INTEL CORP DE 7.01 09/08/05 INTERDIGITAL COMMUNICATIONS CORP PA 1.01 09/01/05 INTERNATIONAL MONETARY SYSTEMS LTD /W WI 4.01 09/06/05 INTRABIOTICS PHARMACEUTICALS INC /DE DE 3.01,9.01 09/02/05 INTUIT INC DE 1.01,5.02,9.01 09/02/05 INVESTOOLS INC DE 7.01,9.01 09/08/05 ITC DELTACOM INC DE 8.01 09/08/05 ITT INDUSTRIES INC IN 1.01,8.01,9.01 09/07/05 J P MORGAN CHASE & CO DE 9.01 09/06/05 J P MORGAN CHASE & CO DE 9.01 09/06/05 J2 GLOBAL COMMUNICATIONS INC DE 7.01,9.01 09/08/05 James River Group, INC DE 9.01 09/06/05 KEYSTONE CONSOLIDATED INDUSTRIES INC DE 1.01,1.02,2.03,3.02,3.03,5.02,5.03,9.0108/31/05 KINDER MORGAN ENERGY PARTNERS L P DE 7.01 09/07/05 KINDER MORGAN INC KS 7.01 09/07/05 KINDER MORGAN MANAGEMENT LLC DE 7.01 09/07/05 KORN FERRY INTERNATIONAL DE 2.02,9.01 09/07/05 LANDAUER INC DE 8.01,9.01 09/06/05 LANGER INC NY 5.02 09/01/05 Lazard Ltd D0 1.01,9.01 09/01/05 LEAPFROG ENTERPRISES INC 5.02 09/06/05 LEVI STRAUSS & CO DE 1.01 09/01/05 LIFE SCIENCES RESEARCH INC MD 3.01,9.01 09/07/05 LIGHTING SCIENCE GROUP CORP DE 8.01,9.01 09/08/05 LILLY ELI & CO IN 2.03,7.01 09/07/05 LTC PROPERTIES INC MD 7.01,9.01 09/08/05 MAD CATZ INTERACTIVE INC 1.01,9.01 09/02/05 MANAKOA SERVICES CORP NV 8.01,9.01 09/08/05 MARTEK BIOSCIENCES CORP DE 2.02,9.01 09/08/05 MARTEK BIOSCIENCES CORP DE 1.01,5.02,9.01 09/06/05 MARTHA STEWART LIVING OMNIMEDIA INC DE 1.01,9.01 09/06/05 MARTIN MIDSTREAM PARTNERS LP DE 7.01,9.01 09/07/05 MAUI LAND & PINEAPPLE CO INC HI 1.01 09/07/05 MAX & ERMAS RESTAURANTS INC DE 2.02,9.01 09/08/05 MAXXAM INC DE 8.01,9.01 09/07/05 MAXXAM INC DE 8.01 09/06/05 MB FINANCIAL INC /MD MD 7.01 09/08/05 MEDCATH CORP DE 8.01,9.01 09/07/05 MEDICAL STAFFING NETWORK HOLDINGS INC DE 1.01,9.01 09/06/05 MEDIS TECHNOLOGIES LTD DE 1.01 09/01/05 MENDOCINO BREWING CO INC CA 4.01,9.01 09/02/05 MENS WEARHOUSE INC TX 8.01,9.01 09/07/05 MERCURY COMPUTER SYSTEMS INC MA 7.01 09/08/05 MERRILL LYNCH DEPOSITOR INC PUBLIC ST DE 8.01,9.01 09/01/05 Merrill Lynch Mortgage Trust 2005-CIP DE 1.01,9.01 08/24/05 METLIFE INC DE 8.01,9.01 09/07/05 METROMEDIA INTERNATIONAL GROUP INC DE 8.01,9.01 09/07/05 MGM MIRAGE DE 7.01,9.01 09/08/05 MGP INGREDIENTS INC KS 7.01 09/08/05 MIDLAND CO OH 1.01,9.01 09/06/05 MIRANT AMERICAS GENERATING LLC DE 8.01,9.01 09/07/05 MIRANT CORP DE 8.01,9.01 09/07/05 MIRANT MID ATLANTIC LLC DE 8.01,9.01 09/07/05 MOLECULAR DIAGNOSTICS INC DE 5.02,9.01 09/08/05 MOLEX INC DE 1.01,2.02,9.01 09/06/05 Monogram Biosciences, Inc. DE 3.02,5.03,7.01,8.01,9.01 09/06/05 MORGAN STANLEY ABS CAPITAL I INC DE 8.01 08/29/05 MORTGAGEIT TRUST 2005-4, Mortgage-Bac DE 2.01,9.01 08/01/05 MOVADO GROUP INC NY 8.01 08/31/05 MOVADO GROUP INC NY 2.02,9.01 09/08/05 MQ ASSOCIATES INC 1.01,2.03,8.01,9.01 09/08/05 Multicell Technologies Inc. DE 1.01,2.01,2.03,9.01 09/07/05 MYMETICS CORP DE 1.01,9.01 08/30/05 AMEND MYOGEN INC DE 7.01,9.01 09/08/05 NASTECH PHARMACEUTICAL CO INC DE 1.01,5.02,9.01 09/07/05 NATIONAL PENN BANCSHARES INC PA 7.01,9.01 09/07/05 NATIONAL SEMICONDUCTOR CORP DE 8.01,9.01 09/08/05 NATIONAL VISION INC GA 1.01,1.02,2.01,2.03,2.04,5.01,5.02,9.0109/01/05 NATURAL ALTERNATIVES INTERNATIONAL IN DE 2.02,9.01 09/06/05 NBTY INC DE 7.01,9.01 09/08/05 NCI BUILDING SYSTEMS INC DE 5.03,9.01 09/01/05 NEOMAGIC CORP DE 2.02,9.01 09/08/05 NEWS CORP 8.01,9.01 09/08/05 NEWS CORP 8.01,9.01 09/08/05 NII HOLDINGS INC DE 9.01 09/07/05 NNN 2002 VALUE FUND LLC 8.01 09/07/05 NOBEL LEARNING COMMUNITIES INC DE 7.01,9.01 09/08/05 NOBEL LEARNING COMMUNITIES INC DE 2.02,9.01 09/07/05 NPS PHARMACEUTICALS INC DE 8.01,9.01 09/08/05 NUWAVE TECHNOLOGIES INC DE 1.01,3.02,5.02,9.01 08/31/05 O CHARLEYS INC TN 7.01,9.01 09/08/05 OCEAN FRESH SEAFOOD MARKETPLACE INC FL 5.03 08/30/05 OCTEL CORP DE 5.02 09/08/05 ON ASSIGNMENT INC DE 1.01 09/06/05 ONSCREEN TECHNOLOGIES INC CO 7.01,8.01 09/08/05 OPTICAL CABLE CORP VA 2.02,9.01 09/06/05 OPTICARE HEALTH SYSTEMS INC DE 1.01,2.03,9.01 09/01/05 ORIENTAL FINANCIAL GROUP INC PR 5.02,9.01 08/30/05 AMEND ORTHOFIX INTERNATIONAL N V 1.01,5.02 09/08/05 PANERA BREAD CO DE 1.01,9.01 09/08/05 PARALLEL PETROLEUM CORP DE 8.01 09/01/05 PARKWAY PROPERTIES INC MD 1.02,3.03 09/07/05 PATHMARK STORES INC DE 2.02,9.01 09/08/05 PC MALL INC DE 1.01,2.03,9.01 09/01/05 PECO II INC OH 1.01,9.01 09/02/05 PETROSEARCH ENERGY CORP NV 8.01,9.01 09/07/05 PHARMACYCLICS INC DE 8.01,9.01 09/08/05 PHOTON DYNAMICS INC CA 1.01 09/01/05 PHOTOWORKS INC /WA WA 1.01,9.01 08/31/05 PHOTRONICS INC CT 8.01 09/06/05 PLACER SIERRA BANCSHARES CA 1.01 09/02/05 POPULAR ABS, INC. DE 8.01,9.01 09/06/05 PORTAL SOFTWARE INC DE 1.01 09/01/05 POWER EFFICIENCY CORP DE 3.02,9.01 08/31/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/02/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/02/05 PRINTRONIX INC DE 4.01,9.01 09/01/05 PROASSURANCE CORP DE 7.01,9.01 09/08/05 PROCTER & GAMBLE CO OH 7.01 09/08/05 PROCTER & GAMBLE CO OH 5.04 09/08/05 PROCYON CORP CO 5.02,8.01 06/28/05 PXRE GROUP LTD 7.01 09/07/05 QUANTUM FUEL SYSTEMS TECHNOLOGIES WOR DE 2.02,9.01 09/08/05 QUEST OIL CORP NV 3.02,8.01 09/07/05 QUIKSILVER INC DE 2.02,9.01 09/08/05 QUIKSILVER INC DE 2.01,2.03,3.02,9.01 07/26/05 AMEND Quintana Maritime LTD 1T 1.01,9.01 09/06/05 Rackable Systems, Inc. DE 1.01,9.01 09/01/05 RADYNE COMSTREAM INC DE 2.02,9.01 09/08/05 RAINMAKER SYSTEMS INC CA 3.01,9.01 09/07/05 RED ROBIN GOURMET BURGERS INC DE 1.01,5.02,9.01 09/01/05 REGENT COMMUNICATIONS INC DE 1.01,1.02,5.02,9.01 09/01/05 REHABCARE GROUP INC DE 7.01,9.01 09/08/05 RENOVO HOLDINGS NV 4.01,9.01 08/12/05 AMEND REPUBLIC AIRWAYS HOLDINGS INC DE 1.01 09/08/05 RETAIL VENTURES INC OH 2.02,9.01 09/07/05 REVLON CONSUMER PRODUCTS CORP DE 7.01,9.01 09/08/05 REVLON INC /DE/ DE 7.01,9.01 09/08/05 ROANOKE ELECTRIC STEEL CORP VA 2.02,9.01 09/07/05 ROYCE BIOMEDICAL INC NV 4.01,9.01 09/08/05 ROYCE BIOMEDICAL INC NV 4.01 09/08/05 ROYCE BIOMEDICAL INC NV 8.01,9.01 09/08/05 SAMSONITE CORP/FL DE 2.02,9.01 09/08/05 SAMSONITE CORP/FL DE 2.05 09/08/05 AMEND SCHNITZER STEEL INDUSTRIES INC OR 1.01,7.01,9.01 09/06/05 SCIENCE APPLICATIONS INTERNATIONAL CO DE 1.01,5.04,8.01,9.01 09/08/05 SCIENTIFIC ENERGY INC UT 3.02,5.02 08/31/05 SCOTIA PACIFIC CO LLC DE 8.01,9.01 09/07/05 SCS TRANSPORTATION INC DE 2.02,8.01,9.01 09/07/05 SEAGATE TECHNOLOGY E9 7.01,9.01 09/08/05 Sears Holdings CORP DE 1.01,2.02,5.02,7.01,9.01 09/07/05 SECURED SERVICES INC DE 5.02 09/02/05 SELECT MEDICAL CORP DE 7.01 09/07/05 SHIRE PHARMACEUTICALS GROUP PLC 8.01,9.01 09/08/05 SHOPKO STORES INC WI 8.01,9.01 09/08/05 SLM FUNDING LLC DE 8.01 09/07/05 SMART ONLINE INC 8.01,9.01 09/07/05 SOTHEBYS HOLDINGS INC MI 1.01,1.02,2.03,5.02 09/07/05 SOVRAN SELF STORAGE INC MD 3.02 09/08/05 SPECIALIZED HEALTH PRODUCTS INTERNATI DE 1.01,2.04,9.01 09/01/05 Spectrum Brands, Inc. WI 2.01,9.01 09/01/05 STAGE STORES INC NV 8.01,9.01 09/02/05 Stanwich Asset Acceptance CO LLC DE 6.01,9.01 09/07/05 STATION CASINOS INC NV 7.01 09/08/05 STEEL DYNAMICS INC IN 2.03 09/07/05 STEELCLOUD INC VA 8.01,9.01 09/08/05 STEMCELLS INC DE 1.01,5.02 09/06/05 STRATUS SERVICES GROUP INC DE 1.01 09/01/05 STREICHER MOBILE FUELING INC FL 1.01,2.03,3.02,7.01,9.01 09/01/05 SUNOCO INC PA 1.01,9.01 09/01/05 T BAY HOLDINGS INC NV 8.01,9.01 09/08/05 TALX CORP MO 7.01,9.01 09/08/05 TD BANKNORTH INC. DE 8.01,9.01 09/08/05 TECH OPS SEVCON INC DE 4.01 09/01/05 TECHNICAL OLYMPIC USA INC DE 8.01,9.01 09/07/05 TEXAS INSTRUMENTS INC DE 7.01,9.01 09/08/05 THORATEC CORP CA 1.01,9.01 09/02/05 THREE FIVE SYSTEMS INC DE 1.01,5.02,8.01,9.01 09/01/05 TRACTOR SUPPLY CO /DE/ DE 5.02,9.01 09/08/05 TRM CORP OR 1.01,9.01 09/01/05 TRUSTREET PROPERTIES INC MD 8.01,9.01 09/07/05 TRW AUTOMOTIVE HOLDINGS CORP DE 8.01,9.01 09/08/05 TURINCO INC NV 3.02,4.01,9.01 09/07/05 TYCO INTERNATIONAL LTD /BER/ D0 7.01,9.01 09/08/05 UNISOURCE ENERGY CORP AZ 7.01,8.01 09/07/05 UNISYS CORP DE 8.01 09/07/05 UNITED MORTGAGE TRUST MD 7.01,9.01 09/07/05 USA CAPITAL FIRST TRUST DEED FUND LLC NV 8.01,9.01 09/02/05 USA TECHNOLOGIES INC PA 7.01,9.01 09/08/05 USA TRUCK INC DE 1.01,2.03,9.01 09/06/05 USAutos Series 2004-1 Trust DE 8.01,9.01 09/03/05 UTi WORLDWIDE INC 2.02,9.01 09/08/05 VANTAGEMED CORP DE 1.01,9.01 09/01/05 VIACELL INC 1.01 09/06/05 VICORP RESTAURANTS INC CO 1.01,5.02,9.01 09/07/05 VINEYARD NATIONAL BANCORP CA 8.01,9.01 09/08/05 VITA FOOD PRODUCTS INC NV 1.01,9.01 09/01/05 VITAL IMAGES INC MN 7.01,9.01 09/08/05 VOUGHT AIRCRAFT INDUSTRIES INC 1.01,5.02 09/01/05 WARREN RESOURCES INC MD 5.02,9.01 09/08/05 WASHINGTON MUTUAL INC WA 8.01 09/08/05 WEATHERFORD INTERNATIONAL LTD D0 7.01 09/08/05 WELLPOINT INC IN 7.01 09/08/05 WESTERN DIGITAL CORP DE 7.01 09/07/05 WESTPOINT STEVENS INC DE 8.01,9.01 08/07/05 WILSHIRE BANCORP INC CA 8.01,9.01 09/01/05 WINDSWEPT ENVIRONMENTAL GROUP INC DE 1.01,8.01,9.01 09/01/05 WORLD HEALTH ALTERNATIVES INC FL 1.01 09/06/05 XCEL ENERGY INC MN 5.02 09/08/05