SEC NEWS DIGEST Issue 2004-174 September 9, 2004 ENFORCEMENT PROCEEDINGS IN THE MATTER OF EMANUELE CARDACI On September 8, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Order) against Emanuele Cardaci (Cardaci), a resident of Boca Raton, Florida. The Order alleges, among other things, that Cardaci received transaction-based compensation in the form of commissions in connection with the unregistered offer and sale of Link Express Delivery Solutions, Inc. (Link) securities. The Order further alleges that Cardaci was associated as a registered representative with at least one registered broker-dealer during the relevant time period and sold the Link securities without the knowledge or approval of the broker-dealer(s) with which he was associated. The Order also alleges that on March 27, 2002, Cardaci was permanently enjoined from violating Sections 5(a) and 5(c) of the Securities Act of 1933 and Section 15(a) of the Exchange Act in the district court action Securities and Exchange Commission v. Paul R. Johnson, et al., Case No. 01-7874-HURLEY/LYNCH (S.D. Fla.) (LR-17277). A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Cardaci an opportunity to dispute these allegations, and to determine what remedial sanctions, if any, are appropriate and in the public interest. The Order requires the Administrative Law Judge to issue an initial decision no later than 210 days from the date of service of this Order, pursuant to Rule 360(a)(2) of the Commission’s Rules of Practice. (Rel. 34-50330; File No. 3-11637) SEC CHARGES TWO SOUTHERN CALIFORNIA FIRMS AND THEIR PRINCIPALS WITH RUNNING A $6.7 MILLION “PRIME BANK” PONZI SCHEME The Commission filed a complaint today against two Southern California firms and their principals, alleging securities fraud and securities registration violations in a $6.7 million “prime bank” Ponzi scheme. Named in the complaint are RC Investment Corp. of Westlake Village, Pinnacle Investment Corp. of Westlake Village, Robert A. Coberly, Jr., 36, of Westlake Village, and Curtis D. Somoza, 36, of Beverly Hills. As alleged in the complaint, “prime bank” instruments are supposedly high- yield, low-risk, and confidential investments. One form of a “prime bank” scheme involves a supposed bank trading program where investor funds are purportedly used to trade high-grade bank notes. In fact, such bank notes do not exist and are used to defraud investors. The complaint alleges that, from September 2002 to May 2003, the defendants offered and sold $6.7 million worth of notes to fifty investors nationwide, claiming that the funds would be used to finance a purported trading program that would buy and sell high-grade AA and AAA- rated bank notes, which is a common form of “prime bank” instrument. The complaint also alleges that the defendants represented that investors would receive a “guaranteed” 120% per year return. The complaint further alleges that, contrary to their representations, the defendants instead operated a Ponzi scheme, whereby they used $3.11 million in new investor funds to pay existing investors. The complaint also alleges that the defendants misappropriated another $2.61 million in investor funds to support their lavish lifestyles, such as down payments on two luxury homes in Southern California and weekends at posh resorts, and to finance other business ventures. In addition, the complaint alleges that, contrary to the defendants’ representations, there was no bank note trading program. The complaint, which was filed in the U.S. District Court for the Central District of California – Western Division, alleges that each of the defendants violated the securities registration and antifraud provisions of the federal securities laws, Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The Commission seeks permanent injunctions and civil penalties against each of the defendants. For more information about prime bank frauds, visit the SEC’s “Prime Bank Information Center” at http://www.sec.gov/divisions/enforce/primebank.shtml. To report suspicious activity involving possible fraud, visit http://www.sec.gov/complaint.shtm. [SEC v. RC Investment Corp., Pinnacle Investment Corp., Robert A. Coberly, Jr., and Curtis D. Somoza, No. CV 04-7400 GHK (Ex) (C.D. Cal.)] (LR-18872) SEC SETTLES INSIDER TRADING CHARGES FILED AGAINST HUSBAND OF LAW FIRM SECRETARY AND AGAINST NEW JERSEY BUSINESSMAN Commission Also Bars Husband of Law Firm Secretary from Association with Any Broker or Dealer The Commission today announced that on September 3 the U.S. District Court for the Southern District of New York entered a settled Final Judgment as to Defendant Fiore J. Gallucci and a settled Final Judgment as to Defendant Ronald A. Manzo, in a previously filed Commission civil injunctive action. The Final Judgment against Gallucci permanently enjoins him from further violations of the federal securities laws. The Final Judgment against Manzo permanently enjoins him from further violations of the federal securities laws and orders him to pay disgorgement of the gains from his unlawful trading, in an amount of $995,971, together with prejudgment interest thereon in the amount of $399,713. Gallucci and Manzo each consented to the entry of the Final Judgments, without admitting or denying the allegations in the Commission’s complaint in the civil injunctive action, except as to jurisdiction. The Commission’s complaint alleges that the three defendants tipped and traded on the basis of material, nonpublic information regarding the identities of target companies in contemplated mergers and acquisitions. The complaint alleges that, at various times during 1998 and 1999, Gallucci, a bond salesman, learned the identities of these target companies from his wife, who was the secretary for a partner at the law firm of Skadden Arps Slate Meagher & Flom. The complaint further alleges that Gallucci himself did not trade on the basis of the information, but that he misappropriated the information from his wife by disclosing it and its source to his long-time friend, Manzo. The Complaint also alleges that Manzo purchased securities of the target companies and that Manzo tipped others, including his friend and associate, Gary B. Taffet, who was an owner of a company that provided insurance advice to local government entities in New Jersey and who had strong political ties in the state. Both Gallucci and Manzo have pleaded guilty to related federal felony charges brought by the U.S. Attorney’s Office for the Southern District of New York and are currently awaiting sentencing. The Commission today also announced the institution of a settled administrative proceeding, barring Gallucci from associating with any broker or dealer, on the basis of the injunction entered against him in the Commission’s civil action. Gallucci was associated with Aubrey G. Lanston & Co., Inc., a registered broker-dealer, at the time of his insider tipping. Gallucci consented, without admitting or denying the Commission’s substantive findings, to institution of the Commission’s Order in its administrative proceeding. (Rel. 34-50334; File 3-11638); [SEC v. Fiore J. Gallucci, Ronald A. Manzo, and Gary B. Taffet, No. CV 04493, SAS, SDNY] (LR-18873) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-NASD-2004-102) submitted by the National Association of Securities Dealers, through its subsidiary, the Nasdaq Stock Market, Inc., to establish a fee for Company Profile Reports of OTC Bulletin Board issuers. (Rel. 34-50325) PROPOSED RULE CHANGE The Municipal Securities Rulemaking Board filed a proposed rule change (SR-MSRB-2004-04) and Amendment No. 1 thereto relating to amendments to eliminate exemptions from the Continuing Education Regulatory Element Requirements. Publication of the proposal is expected in the Federal Register during the week of September 6. (Rel. 34-50328) 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 DIVERSIFIED FINANCIAL RESOURCES CORP, SANDRA JORGENSEN, 1771 WOLVISON WAY, SAN DIEGO, CA, 92154, 6195757904 - 9,000,000,000 ($135,000.00) Equity, (File 333-118847 - Sep. 8) (BR. 07) S-3 OGE ENERGY CORP, 321 N HARVEY, P O BOX 321, OKLAHOMA CITY, OK, 73101-0321, 4055533000 - 0 ($200,000,000.00) Other, (File 333-118848 - Sep. 8) (BR. 02) S-3 MAXWELL TECHNOLOGIES INC, 8888 BALBOA AVENUE, SAN DIEGO, CA, 92123, 8582795100 - 0 ($16,500,000.00) Other, (File 333-118849 - Sep. 8) (BR. 03) S-4 ART TECHNOLOGY GROUP INC, 25 FIRST STREET, CAMBRIDGE, MA, 02141, 6173861000 - 42,019,264 ($47,061,576.00) Equity, (File 333-118850 - Sep. 8) (BR. 03) SB-2 ALPHARX INC, 168 KONRAD CRESCENT, SUITE 200, MARKHAM, A6, V6E2K3, (905) 479-3245 - 93,905,994 ($35,684,277.00) Equity, (File 333-118852 - Sep. 8) (BR. 01) S-8 FIRST BANCORP /PR/, 1519 PONCE DE LEON AVE, SANTUREE, SAN JUAN, PR, 00908, 7877298200 - 3,936,904 ($120,895,432.42) Equity, (File 333-118853 - Sep. 8) (BR. 07) N-2 MAN-GLENWOOD LEXINGTON LLC, 225 WEST WASHINGTON STREET, SUITE 2150, CHICAGO, IL, 60606, 3124438400 - 969,180,074 ($100,000,000.00) Equity, (File 333-118854 - Sep. 8) (BR. 22) S-8 NAVTEQ CORP, 222 MERCHANDISE MART PLAZA, THE MERCHANDISE MART STE. 900, CHICAGO, IL, 60654, 312-894-7000 - 0 ($165,455,985.04) Equity, (File 333-118856 - Sep. 8) (BR. 03) S-3 BAYLAKE CORP, 217 N FOURTH AVE, PO BOX 9, STURGEON BAY, WI, 54235-0009, 9207435551 - 0 ($14,700,000.00) Equity, (File 333-118857 - Sep. 8) (BR. 07) S-8 NATUZZI S P A, VIA IAZZITIELLO 47, SANTERAMO ITALY, L6, 70029, 0 ($30,625,000.00) Equity, (File 333-118858 - Sep. 8) (BR. 06) SB-2 Pacific Coast National Bancorp, 1291 PUERTA DEL SOL, SUITE 200, SAN CLEMENTE, CA, 92673, 949-361-4300 - 0 ($26,090,000.00) Equity, (File 333-118859 - Sep. 8) (BR. ) S-11 INLAND WESTERN RETAIL REAL ESTATE TRUST INC, 0 ($2,690,000,000.00) Equity, (File 333-118860 - Sep. 8) (BR. 08) SB-2 Pegasus Air Group, Inc., 2708 FAIRMOUNT ST, DALLAS, TX, 75201, 512-699-0560 - 6,208,000 ($2,552,000.00) Equity, 2,000,000 ($0.00) Other, (File 333-118862 - Sep. 8) (BR. ) S-8 ANGLOTAJIK MINERALS INC, 433 N. CAMDEN DRIVE, 4TH FLOOR, SUITE 110, BEVERLY HILLS, CA, 90210, 310-285-1506 - 12,000,000 ($600,000.00) Equity, (File 333-118863 - Sep. 8) (BR. 02) S-8 SKILLSOFT PUBLIC LIMITED CO, 107 NORTHEASTERN BOULEVARD, NASHUA, NH, 03062, 603-324-3000 - 2,500,000 ($13,575,000.00) Equity, (File 333-118864 - Sep. 8) (BR. 03) S-8 PTS INC/NV/, 3355 SPRING MOUNTAIN ROAD, SUITE 63, LAS VEGAS, NV, 89102, 7028788310 - 350,000,000 ($350,000.00) Equity, (File 333-118865 - Sep. 8) (BR. 09) S-3 JAKKS PACIFIC INC, 22761 PACIFIC COAST HWY, #B202, MALIBU, CA, 90265, 3104567799 - 774,754 ($15,154,188.24) Equity, (File 333-118866 - Sep. 8) (BR. 05) S-8 LASIK AMERICA INC, 6646 INDIAN SCHOOL ROAD NE, ALBUQUERQUE, NM, 87110, 5058372020 - 5,000,000 ($2,000,000.00) Equity, (File 333-118867 - Sep. 8) (BR. 01) S-3 PAINCARE HOLDINGS INC, 22 SHELTER ROCK LANE, DANBURY, CT, 06810, 2037988988 - 0 ($18,128,354.00) Equity, (File 333-118868 - Sep. 8) (BR. 01) SB-2 CAPRIUS INC, ONE PARKER PLAZA, FORT LEE, NJ, 07024, 2015928838 - 22,583,411 ($4,349,568.00) Equity, (File 333-118869 - Sep. 8) (BR. 01) S-8 CISCO SYSTEMS INC, 170 WEST TASMAN DR, SAN JOSE, CA, 95134-1706, 4085264000 - 190,476 ($992,379.96) Equity, (File 333-118870 - Sep. 8) (BR. 03) S-11 Point Center Mortgage Fund I, LLC, 30900 RANCHO VIEJO ROAD, SUITE 100, SAN JUAN CAPISTRANO, CA, 92675, 949-661-7070 - 0 ($500,000,000.00) Other, (File 333-118871 - 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 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 ------------------------------------------------------------------------------------------------ ABGENIX INC DE 1.01,5.02 09/07/04 ABIOMED INC DE 8.01,9.01 09/01/04 ACCENTURE LTD 5.02 09/08/04 ACCENTURE SCA 5.02 09/08/04 Accredited Mortgage Loan Trust 2004-3 DE 2.01,9.01 08/26/04 ADVANCED ACCESSORY HOLDINGS CORP DE 1.01,5.02,9.01 09/07/04 ADVANCED FIBRE COMMUNICATIONS INC DE 1.01,9.01 09/07/04 ADVANTA CORP DE 5.02 09/08/04 ADVENTRX PHARMACEUTICALS INC DE 5.02,8.01,9.01 09/04/04 AEP TEXAS CENTRAL CO TX 1.01,9.01 09/07/04 AEP TEXAS CENTRAL CO TX 1.01,9.01 09/08/04 AMEND AIRTRAN AIRWAYS INC DE 7.01,9.01 09/07/04 AIRTRAN HOLDINGS INC NV 7.01,9.01 09/07/04 ALBANY INTERNATIONAL CORP /DE/ DE 8.01 09/08/04 ALLEGHENY ENERGY INC MD 8.01,9.01 09/07/04 AMAZON COM INC DE 8.01 09/07/04 AMEREN CORP MO 8.01,9.01 09/08/04 AMERICAN IDC CORP FL 5.02 09/01/04 AMERICAN SPECTRUM REALTY INC MD 8.01,9.01 09/07/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE 9.01 08/13/04 AMERITYRE CORP NV 8.01 09/07/04 ANDRX CORP /DE/ DE 8.01 09/08/04 APOLLO GROUP INC AZ 7.01 09/07/04 ATLAS AIR INC DE 8.01,9.01 09/07/04 ATLAS AIR WORLDWIDE HOLDINGS INC DE 8.01,9.01 09/07/04 AUTHENTIDATE HOLDING CORP DE 2.02,7.01,9.01 09/03/04 AVNET INC NY 9.01 09/08/04 AXA FINANCIAL INC DE 7.01 09/07/04 AXA FINANCIAL INC DE 7.01 09/07/04 BAKER HUGHES INC DE 7.01,9.01 09/08/04 BANC OF AMERICA MORTGAGE SECURITIES I DE 8.01,9.01 09/08/04 BIODELIVERY SCIENCES INTERNATIONAL IN IN 1.01,3.01,9.01 08/31/04 BIODELIVERY SCIENCES INTERNATIONAL IN IN 1.01,9.01 09/08/04 BMC SOFTWARE INC DE 5.02 09/08/04 BOYD BROS TRANSPORTATION INC DE 8.01,9.01 09/08/04 BSD MEDICAL CORP DE 7.01,9.01 09/08/04 BURLINGTON COAT FACTORY WAREHOUSE COR DE 2.02 08/02/04 C-COR INC PA 2.01,9.01 09/03/04 CABCO TRUST FOR J.C. PENNEY DEBENTURE DE 8.01,9.01 09/01/04 CALPINE CORP DE 1.01,2.01,2.05,8.01,9.01 09/02/04 CANYON RESOURCES CORP DE 4.02 09/01/04 CAREY W P & CO LLC DE 2.01,9.01 09/01/04 CARMAX INC VA 2.02,9.01 09/08/04 CARRIER ACCESS CORP DE 7.01,9.01 09/07/04 CARRIER ACCESS CORP DE 7.01,9.01 09/07/04 AMEND CELSION CORP MD 5.02,9.01 09/07/04 CERNER CORP /MO/ DE 2.03,9.01 09/08/04 CHAAS ACQUISITIONS LLC DE 1.01,5.02,9.01 09/07/04 CHARLES & COLVARD LTD NC 7.01 09/08/04 CHASE FUNDING INC NY 8.01,9.01 08/25/04 CHEESECAKE FACTORY INCORPORATED DE 8.01,9.01 09/08/04 CHEETAH OIL & GAS LTD. NV 4.01,9.01 09/03/04 AMEND CHOCTAW RESORT DEVELOPMENT ENTERPRISE MS 5.02 09/03/04 Citigroup Mortgage Loan Trust Inc. Mo 8.01,9.01 08/25/04 Citigroup Mortgage Loan Trust Inc. Mo 8.01,9.01 06/29/04 CITIGROUP MORTGAGE LOAN TRUST SERIES 8.01,9.01 08/25/04 COACH INDUSTRIES GROUP INC NV 5.02,9.01 09/02/04 COL CHINA ONLINE INTERNATIONAL INC DE 5.02 09/01/04 COLE NATIONAL CORP /DE/ DE 2.02,9.01 09/08/04 COLE NATIONAL GROUP INC DE 2.02,9.01 09/08/04 COLGATE PALMOLIVE CO DE 1.01,9.01 09/08/04 COMMERCE BANCORP INC /NJ/ NJ 8.01 09/08/04 COMVERSE TECHNOLOGY INC/NY/ NY 2.02,9.01 09/08/04 CONCORD CAMERA CORP NJ 1.01 09/01/04 CONNECTICUT WATER SERVICE INC / CT CT 1.01,2.03 09/02/04 COOPER TIRE & RUBBER CO DE 8.01 09/08/04 CORAUTUS GENETICS INC DE 8.01,9.01 09/08/04 CORE LABORATORIES N V P7 1.01,9.01 09/08/04 CORPORATE PROPERTY ASSOCIATES 15 INC MD 2.01,9.01 09/01/04 CORVIS CORP DE 2.01,9.01 09/01/04 COTT CORP /CN/ 5.02 09/01/04 COUNTRYWIDE FINANCIAL CORP DE 1.01,9.01 09/02/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 09/08/04 CROWN FINANCIAL GROUP INC NJ 4.01,9.01 09/07/04 CROWN HOLDINGS INC PA 1.01,2.03,9.01 09/01/04 CWMBS INC DE 8.01,9.01 09/07/04 CYTOKINETICS INC 1.01 09/01/04 DAN RIVER INC /GA/ GA 8.01,9.01 08/07/04 DELTA AIR LINES INC /DE/ DE 2.05,7.01,9.01 09/08/04 DIGITAL GENERATION SYSTEMS INC DE 1.01,9.01 08/31/04 DIGITAL LIFESTYLES GROUP INC DE 8.01 09/03/04 DIVERSIFIED CORPORATE RESOURCES INC TX 3.01 08/27/04 DIVIDEND CAPITAL TRUST INC MD 2.01,9.01 06/22/04 AMEND DOUBLECLICK INC DE 7.01,9.01 09/08/04 DUNE ENERGY INC DE 8.01,9.01 08/27/04 DYNAMICS RESEARCH CORP MA 1.01,2.01,2.03,9.01 09/01/04 EACO CORP FL 5.03 09/01/04 ENBRIDGE ENERGY PARTNERS LP DE 8.01,9.01 09/08/04 ENCYSIVE PHARMACEUTICALS INC DE 8.01,9.01 09/08/04 ENCYSIVE PHARMACEUTICALS INC DE 8.01,9.01 09/08/04 ENRON CORP/OR/ OR 1.01,9.01 09/01/04 ENTERPRISE PRODUCTS PARTNERS L P DE 8.01,9.01 06/30/04 EOP OPERATING LTD PARTNERSHIP DE 8.01,9.01 09/01/04 Epic Bancorp 8.01,9.01 09/08/04 EPOCH BIOSCIENCES INC DE 1.01,7.01,9.01 09/07/04 EQUITY OFFICE PROPERTIES TRUST MD 8.01,9.01 09/08/04 EVANS BOB FARMS INC DE 7.01,9.01 09/07/04 EXELON CORP PA 7.01 09/08/04 FAR EAST ENERGY CORP 7.01,9.01 09/08/04 FELCOR LODGING L P DE 8.01,9.01 09/08/04 FELCOR LODGING TRUST INC MD 8.01,9.01 09/08/04 FOG CUTTER CAPITAL GROUP INC MD 4.01,9.01 09/07/04 GALAXY ENERGY CORP CO 8.01 09/01/04 GALAXY MINERALS INC FL 1.01 08/30/04 GLOBAL INDUSTRIES LTD LA 2.01 09/08/04 GOAMERICA INC DE 3.02 09/01/04 GOLDEN TELECOM INC DE 8.01,9.01 09/08/04 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 09/08/04 HANMI FINANCIAL CORP DE 9.01 09/07/04 HarborView Mortgage Loan Trust 2004-2 DE 8.01,9.01 08/25/04 HARTFORD LIFE INSURANCE CO CT 9.01 09/08/04 HAYES LEMMERZ INTERNATIONAL INC DE 2.02,7.01,9.01 09/08/04 HCC INSURANCE HOLDINGS INC/DE/ DE 7.01,9.01 09/08/04 HEALTH CARE REIT INC /DE/ DE 3.03,5.03,8.01,9.01 09/07/04 HENRY JACK & ASSOCIATES INC DE 8.01,9.01 09/08/04 HENRY JACK & ASSOCIATES INC DE 8.01,9.01 09/08/04 HI TECH PHARMACAL CO INC NY 2.02,9.01 09/08/04 HIGHLAND HOSPITALITY CORP MD 2.01,9.01 09/01/04 HOMESTAR MORTGAGE ACCEP CORP ASST BAC DE 8.01,9.01 08/25/04 HORIZON OFFSHORE INC DE 7.01,9.01 09/07/04 Household Mortgage Loan Trust 2004-HC DE 8.01,9.01 08/27/04 HYUNDAI ABS FUNDING CORP DE 8.01,9.01 09/01/04 IMERGENT INC DE 2.02,9.01 09/08/04 IMMUNE RESPONSE CORP DE 1.01,3.01,9.01 09/02/04 IMPAX LABORATORIES INC DE 7.01 09/08/04 IMPERIAL INDUSTRIES INC DE 5.02,7.01,9.01 09/07/04 IndyMac INDX Mortgage Loan Trust 2004 8.01,9.01 08/05/04 ING INSURANCE CO OF AMERICA CT 8.01 09/08/04 ING INSURANCE CO OF AMERICA CT 8.01 09/08/04 AMEND ING LIFE INSURANCE & ANNUITY CO CT 8.01 09/08/04 ING LIFE INSURANCE & ANNUITY CO CT 8.01 09/08/04 AMEND ING USA ANNUITY & LIFE INSURANCE CO IA 8.01 09/08/04 ING USA ANNUITY & LIFE INSURANCE CO IA 8.01 09/08/04 AMEND INLAND REAL ESTATE CORP MD 8.01,9.01 09/07/04 INLAND WESTERN RETAIL REAL ESTATE TRU MD 2.01,9.01 06/23/04 AMEND INNOVO GROUP INC DE 1.02,5.02,9.01 09/01/04 INTEGRATED ELECTRICAL SERVICES INC DE 7.01,9.01 09/08/04 INTERMOUNTAIN COMMUNITY BANCORP ID 5.03 09/03/04 INTERNATIONAL FLAVORS & FRAGRANCES IN NY 5.02,5.03,9.01 09/08/04 INTERSECTIONS INC DE 1.01,1.02 09/01/04 INVESTMENT TECHNOLOGY GROUP INC DE 8.01 09/08/04 IQ BIOMETRIX INC DE 8.01 09/07/04 ITC DELTACOM INC DE 1.01,9.01 09/08/04 J P MORGAN CHASE & CO DE 9.01 09/08/04 J2 GLOBAL COMMUNICATIONS INC DE 7.01,9.01 09/08/04 JUNO LIGHTING INC DE 3.03,9.01 09/08/04 K TEL INTERNATIONAL INC MN 5.02 09/08/04 KCS ENERGY INC DE 7.01,9.01 09/08/04 KEITHLEY INSTRUMENTS INC OH 5.02,9.01 09/02/04 KRONOS INTERNATIONAL INC DE 1.01,2.03 09/07/04 LABORATORY CORP OF AMERICA HOLDINGS DE 7.01 09/08/04 LACLEDE STEEL CO /DE/ DE 8.01,9.01 07/31/04 LANDEC CORP \CA\ CA 1.01,2.03,8.01,9.01 09/01/04 LATTICE SEMICONDUCTOR CORP DE 8.01 09/03/04 LECROY CORP DE 7.01,9.01 09/08/04 LODGENET ENTERTAINMENT CORP DE 7.01,9.01 09/08/04 LONG BEACH SECURITIES CORP DE 9.01 09/08/04 LUBRIZOL CORP OH 8.01,9.01 08/31/04 LYNCH CORP IN 8.01,9.01 09/03/04 MAILKEY CORP NV 1.01,9.01 09/01/04 MARKWEST HYDROCARBON INC DE 5.02 09/01/04 MARTEK BIOSCIENCES CORP DE 2.02,9.01 09/08/04 MAUI LAND & PINEAPPLE CO INC HI 1.01,1.02,2.01 09/07/04 MAXUS REALTY TRUST INC MO 2.01 09/01/04 MCKESSON CORP DE 7.01 09/07/04 MEDIANET GROUP TECHNOLOGIES INC NV 4.01,9.01 09/08/04 MEDICAL STAFFING NETWORK HOLDINGS INC DE 7.01,9.01 09/08/04 MEDISCIENCE TECHNOLOGY CORP NJ 1.01,8.01 09/08/04 MICROTEL INTERNATIONAL INC DE 5.03,9.01 09/01/04 MICROWAVE FILTER CO INC /NY/ NY 5.02 09/08/04 MISSISSIPPI CHEMICAL CORP /MS/ MS 1.03,9.01 09/02/04 MITCHAM INDUSTRIES INC TX 1.01,9.01 09/08/04 MOODYS CORP /DE/ DE 1.01,2.03,9.01 09/08/04 MOVADO GROUP INC NY 2.02,9.01 09/07/04 MTR GAMING GROUP INC DE 8.01,9.01 09/03/04 NANOGEN INC DE 1.01,7.01,9.01 09/07/04 NATIONAL HEALTH INVESTORS INC MD 8.01 09/08/04 NATIONAL HEALTH REALTY INC MD 8.01 09/08/04 NETIQ CORP 5.02 09/08/04 NETIQ CORP 8.01,9.01 09/08/04 NISSAN AUTO RECEIVABLES CORP II DE 8.01,9.01 09/07/04 NORSTAN INC MN 2.02,9.01 09/07/04 NOXSO CORP VA 1.01,9.01 09/03/04 NTL INC DE 1.01,5.02 09/07/04 NUVELO INC DE 1.01 09/01/04 OCEAN WEST HOLDING CORP DE 4.01,9.01 09/08/04 ORASURE TECHNOLOGIES INC DE 8.01 09/08/04 PACIFICHEALTH LABORATORIES INC DE 1.01,5.02 09/01/04 PAN PACIFIC RETAIL PROPERTIES INC MD 1.01,9.01 09/03/04 PARKER DRILLING CO /DE/ DE 1.01,2.03,9.01 09/02/04 PARKVALE FINANCIAL CORP PA 1.01,9.01 09/01/04 PC MALL INC DE 1.01,9.01 09/01/04 PETROLEUM DEVELOPMENT CORP NV 5.03 09/02/04 PIONEER NATURAL RESOURCES CO DE 7.01,9.01 09/07/04 PLACER SIERRA BANCSHARES CA 8.01,9.01 09/07/04 POPULAR ABS, INC. DE 8.01,9.01 09/01/04 POSSIS MEDICAL INC MN 8.01 09/07/04 PRIORITY HEALTHCARE CORP IN 7.01,9.01 09/08/04 PRO DEX INC CO 2.02,9.01 09/08/04 PROTECTIVE LIFE INSURANCE CO TN 9.01 09/02/04 PVC CONTAINER CORP DE 1.01,1.02,5.02,5.03,9.01 09/02/04 PXRE GROUP LTD 7.01,9.01 09/08/04 QUADRAMED CORP DE 8.01 08/19/04 RADIATION THERAPY SERVICES INC FL 8.01,9.01 09/07/04 RADVISION LTD 8.01,9.01 09/07/04 RAINMAKER SYSTEMS INC CA 5.02 09/01/04 RAM VENTURE HOLDINGS CORP FL 2.01 09/07/04 REGENERX BIOPHARMACEUTICALS INC DE 7.01,9.01 09/08/04 RELIASTAR LIFE INSURANCE CO OF NEW YO NY 8.01 09/08/04 RELIASTAR LIFE INSURANCE CO OF NEW YO NY 8.01 09/08/04 AMEND REMY INTERNATIONAL, INC. DE 2.01,9.01 09/01/04 RENEGADE VENTURE NEV CORP CO 3.02,9.01 09/08/04 RESMED INC DE 5.02 09/07/04 RETAIL VENTURES INC OH 2.02,9.01 09/08/04 REVLON CONSUMER PRODUCTS CORP DE 7.01 09/08/04 REVLON INC /DE/ DE 7.01 09/08/04 RPC INC DE 8.01,9.01 09/08/04 SALTON INC DE 2.02,9.01 09/08/04 SCAN OPTICS INC DE 4.01,9.01 09/01/04 SEGMENTZ INC DE 2.01,9.01 09/01/04 SEGMENTZ INC DE 5.02 09/08/04 SENSIENT TECHNOLOGIES CORP WI 1.01,2.03,9.01 09/02/04 SHIRE PHARMACEUTICALS GROUP PLC 8.01,9.01 09/08/04 SIMCLAR INC FL 5.02,8.01,9.01 09/01/04 SIMULATIONS PLUS INC 4.01 09/07/04 AMEND SMITH INTERNATIONAL INC DE 8.01 09/08/04 SMITHFIELD FOODS INC VA 1.01,9.01 09/01/04 SOLITARIO RESOURCES CORP CO 4.01 09/01/04 SOUTHWEST WATER CO DE 5.02,9.01 09/01/04 SPARTECH CORP DE 5.03 09/01/04 STAGE STORES INC NV 1.01,1.02,2.02,8.01,9.01 09/08/04 STANDARD MOTOR PRODUCTS INC NY 4.01,9.01 08/19/04 AMEND STAPLES INC DE 8.01,9.01 09/08/04 STATION CASINOS INC NV 7.01 09/07/04 STEEL TECHNOLOGIES INC KY 1.01,1.02,2.03,9.01 09/08/04 STERIS CORP OH 7.01 09/08/04 STEWART ENTERPRISES INC LA 2.02,9.01 09/08/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 09/01/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 08/25/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 08/25/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 08/25/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE 8.01,9.01 09/01/04 SUNGARD DATA SYSTEMS INC DE 8.01,9.01 09/07/04 SUNRISE REAL ESTATE DEVELOPMENT GROUP TX 1.01,3.02,9.01 08/31/04 SUPERIOR ESSEX INC DE 8.01,9.01 09/07/04 SUPERIOR ESSEX INC DE 8.01 09/08/04 SWS GROUP INC DE 2.02,5.02,9.01 09/07/04 TAIWAN FUND INC DE 7.01 07/01/04 TCF FINANCIAL CORP DE 8.01,9.01 09/08/04 TEJON RANCH CO DE 8.01,9.01 09/07/04 TELECOM COMMUNICATIONS INC 9.01 07/22/04 TELLABS INC DE 1.01,9.01 09/07/04 TEMPUR PEDIC INTERNATIONAL INC DE 7.01,9.01 09/08/04 TETRA TECHNOLOGIES INC DE 1.01,1.02,2.03,3.03,9.01 09/07/04 TEXAS INSTRUMENTS INC DE 2.02,9.01 09/08/04 THAXTON GROUP INC SC 8.01,9.01 08/31/04 THEGLOBE COM INC DE 1.01,2.01,3.02,5.02 08/31/04 TOREADOR RESOURCES CORP DE 7.01 09/07/04 TOWER BANCORP INC PA 8.01,9.01 09/08/04 TRANSPORT CORPORATION OF AMERICA INC MN 8.01 08/25/04 TRUE RELIGION APPAREL INC NV 7.01 09/07/04 Trust, Asset Backed Notes DE 9.01 08/25/04 TXU CORP /TX/ TX 2.02 09/08/04 TYCO INTERNATIONAL LTD /BER/ D0 7.01,9.01 09/07/04 UAL CORP /DE/ DE 2.03,9.01 09/08/04 ULTICOM INC NJ 2.02,9.01 09/08/04 ULTRALIFE BATTERIES INC DE 7.01,9.01 09/08/04 ULTRALIFE BATTERIES INC DE 7.01,9.01 09/08/04 UNITED COMMUNITY FINANCIAL CORP OH 2.06 09/08/04 UNITED INDUSTRIAL CORP /DE/ DE 8.01,9.01 09/03/04 UNITED INDUSTRIAL CORP /DE/ DE 1.01,8.01,9.01 09/08/04 UNITED SURGICAL PARTNERS INTERNATIONA DE 7.01,9.01 09/08/04 US REALTY PARTNERS LTD PARTNERSHIP DE 1.01,9.01 09/03/04 UTEK CORP 5.02,9.01 09/08/04 VERILINK CORP DE 2.05 09/08/04 VERINT SYSTEMS INC 8.01,9.01 09/07/04 VERINT SYSTEMS INC 2.02,9.01 09/08/04 VESTA INSURANCE GROUP INC DE 7.01 09/07/04 VIAD CORP DE 8.01,9.01 09/04/04 VISTULA COMMUNICATIONS SERVICES INC DE 5.02 09/01/04 VITAL LIVING INC AZ 3.02,9.01 09/03/04 VITALWORKS INC DE 1.01,5.02 09/01/04 VOLTERRA SEMICONDUCTOR CORP 2.02,9.01 09/08/04 VTEX ENERGY INC NV 8.01 08/30/04 WaMu Mortgage Pass-Through Certificat DE 9.01 08/24/04 WATERFORD GAMING LLC DE 8.01 09/08/04 WCA WASTE CORP 7.01,9.01 09/07/04 WEBMD CORP /NEW/ DE 8.01 09/07/04 WEINGARTEN REALTY INVESTORS /TX/ TX 8.01,9.01 09/08/04 WELLS FARGO & CO/MN DE 9.01 09/08/04 WHITNEY INFORMATION NETWORK INC CO 1.01,9.01 09/01/04 WYNN RESORTS LTD 1.01,9.01 09/01/04 XCYTE THERAPIES INC WA 5.02,8.01,9.01 09/02/04 ZEOLITE MINING CORP. 1.01,9.01 09/08/04 AMEND