SEC NEWS DIGEST Issue 2005-42 March 4, 2005 COMMISSION ANNOUNCEMENTS CHANGE IN THE MEETING: TIME CHANGE The time of the closed meeting scheduled for Wednesday, March 9, 2005, has been changed from 4:00 p.m. to 2:00 p.m. The subject matter of the closed meeting will be: Institution and settlement of injunctive actions; and Institution and settlement of administrative proceedings of an enforcement nature. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact the Office of the Secretary at (202) 942-7070. RULES AND RELATED MATTERS SEC ADOPTS MUTUAL FUND REDEMPTION FEE RULE, PROPOSES RULE TO DEFINE “NRSRO”, APPROVES PCAOB BUDGET AND REVIEWS FASB ACCOUNTING SUPPORT FEE March 3, the Commission voted to adopt a rule concerning mutual fund redemption fees. The Commission also voted to propose a rule defining the term “nationally recognized statistical rating organization; approved the budget for the Public Company Accounting Oversight Board; and reviewed the annual accounting support fee for the Financial Accounting Standards Board (FASB). Mutual Fund Redemption Fees The Commission voted to adopt new Rule 22c-2 under the Investment Company Act of 1940. Voluntary Redemption Fee. The rule will require the boards of mutual funds that redeem shares within 7 days to: (i) adopt a redemption fee of no more than 2 percent of the amount of the shares redeemed; or (ii)determine that a redemption fee is not necessary or appropriate for the fund. The rule is designed to permit (but not require) funds to impose a redemption fee if they determine that the fee is necessary or appropriate to recoup the costs that short-term trading can impose on funds and their long-term shareholders. Many funds have adopted redemption fees as a tool to combat market timing and other abusive short-term trading in fund shares. The rule will not prevent funds from taking other steps to address such abusive trading. The fund itself will retain the proceeds from the redemption fees. Unlike the rule that the Commission proposed last year, the rule will not require funds to impose redemption fees, or set the amount of the fee (other than limiting the fee to 2 percent or less). Many commenters emphasized that short-term trading may not impose the same costs on all types of funds. Information Available to Funds. The rule also will require funds that redeem share within seven days to enter into agreements with their intermediaries (such as broker-dealers and retirement plan administrators) obligating them to provide funds with shareholder trading information. This information will permit funds to identify shareholders who violate the funds’ market-timing policies, and oversee the intermediaries’ assessment of any redemption fees. Unlike the rule the Commission proposed last year, the rule will permit fund managers to determine how frequently the fund asks for this information, and will include a provision requiring that the agreement obligate the intermediary to respond to directions from the fund to enforce the fund’s market timing policies. Excepted Funds. The rule will not apply to money market funds and exchange-traded funds. It also will not apply to mutual funds that encourage active trading and disclose to investors in the prospectus that such trading will likely impose costs on the fund. Request for Additional Comment. The Commission also decided to request additional comment on whether it should revise Rule 22c-2 to require that any redemption fee conform to certain uniform standards. The Commission’s adoption of a uniform (but not mandatory) redemption fee might substantially reduce the cost of fee collection and, as a result, enable more intermediaries to participate in redemption fee programs. Without their participation, funds may continue to be unable, as a practical matter, to impose redemption fees in order to protect their shareholders against abusive short-term trading. Compliance Date and Deadline for Comments. The compliance date for the rule is 18 months after Federal Register publication of the release (i.e., late 2006). The deadline for comments on the issues raised by the release is 45 days after Federal Register publication. Definition of NRSRO The Commission also voted to propose a rule that would define the term “nationally recognized statistical rating organization” or “NRSRO.” The proposing release also will include interpretations with respect to the elements of the proposed NRSRO definition. Comments concerning this proposal should be received by the Commission within 45 days of its publication in the Federal Register. 2005 PCAOB Budget and Accounting Support Fees The Commission voted to approve the budget of the Public Company Accounting Oversight Board, and reviewed the FASB annual accounting support fee, under Section 109 of the Sarbanes-Oxley Act of 2002. (Press Rel. 2005-28; FASB – Rels. 33-8549; 34-51312; PCAOB – Rels. 33- 8550; 34-51313) ENFORCEMENT PROCEEDINGS IN THE MATTER OF DAVID HUTTER (A/K/A DAVID GREEN) On March 3, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 against David Hutter (a/k/a David Green). The Order was instituted to determine whether a penny stock bar is appropriate and in the public interest against Hutter, who engaged in a penny stock offering of Spectrum Brands Corp. common stock. The Commission’s Order alleges that a final judgment was entered by default against Hutter, permanently enjoining him from future violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, in the civil action entitled Securities and Exchange Commission v. Spectrum Brands Corp., et al., Civil Action Number 01-CV- 8257, in the U.S. District Court for the Eastern District of New York. (Rel. 34-51311; File No. 3-11842) IN THE MATTER OF SAVERIO (SAMMY) GALASSO III On March 3, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 against Saverio (Sammy) Galasso III. The Order was instituted to determine whether a penny stock bar is appropriate and in the public interest against Galasso, who engaged in a penny stock offering of Spectrum Brands Corp. common stock. The Commission’s Order alleges that a final judgment was entered by default against Galasso, permanently enjoining him from future violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, in the civil action entitled Securities and Exchange Commission v. Spectrum Brands Corp., et al., Civil Action Number 01-CV- 8257, in the U.S. District Court for the Eastern District of New York. (Rel. 34-51314; File No. 3-11843) IN THE MATTER OF TAMELA CHARISSE WHITLOW PALLAS IN THE MATTER OF EDDIE RICHARD MECHE On March 3, the Commission amended its complaint in federal district court in Houston to add new claims against Tamela Charisse Whitlow Pallas. The SEC’s amended complaint alleges that in 1999 Houston-based Reliant Resources, Inc. overstated its revenues by over $1.4 billion by engaging in a series of fictitious round-trip power and natural gas trades. The complaint alleges that Pallas, Reliant’s former head of energy trading, was instrumental in orchestrating the round-trip trades and was the most senior Reliant officer to approve them. According to the complaint, Reliant in 1999 entered into five round-trip power trades totaling 29.75 million megawatt hours with three counterparties: PanCanadian Energy Services, Inc., Merchant Energy Group of the Americas, Inc., and Public Service Company of Colorado. Reliant also entered into a round-trip gas trade for 182 billion cubic feet with Cokinos Energy. In total, the 1999 round-trip trades added over $1.4 billion in gross revenue and expenses to Reliant’s books. The complaint alleges that, because Reliant reported its trades on a gross basis, the round-trip trades inflated Reliant's revenues by 17.7% in 1999. In addition to recording inaccurate revenues, Reliant allegedly published inflated trading volumes in its annual and quarterly reports and included the overstated volumes and revenues in prospectuses and registration statements filed in anticipation of securities offerings. The complaint alleges that Pallas led the effort to devise Reliant’s round-trip trading program, and that she explicitly approved the trades. According to the complaint, Pallas understood that the round-trip trades would create a misleading impression of Reliant’s energy trading operations and intended the trades to have that effect. The complaint charges Pallas with violating Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder and for aiding and abetting Reliant Resources, Inc.’s and Reliant Energy, Inc.’s violations of Sections 13(a) and 13(b)(2) (A) and (B) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder. The complaint seeks civil penalties, a permanent injunction against future violations, disgorgement, and an officer and director bar. In a separate administrative proceeding, the SEC issued a settled cease- and-desist order against former Reliant Chief Risk Control Officer Eddie Richard Meche. In a companion civil action, Meche consented to pay a civil penalty of $25,000. Meche neither admitted nor denied the findings in the SEC’s order and the allegations in its complaint. For further information, see Administrative Release No. 3-11844. The SEC previously entered into a settled cease-and-desist order against Reliant Resources, Inc. and Reliant Energy, Inc. in connection with the companies’ 1999-2001 round-trip trades. See In the Matter of Reliant Resources, Inc. and Reliant Energy, Inc., Administrative Proceeding File No. 3-11110 (May 12, 2003). [SEC v. Meche, USDC, SDTX (Civil Action No. 4:05-CV-694); SEC v. Hopper, et al., USDC, SDTX (Civil Action No. 4:04- CV-1054)] (LR-19119); Administrative Proceeding - (Rels. 33-8551; 34- 51315; AAE Rel. 2198; File No. 3-11844) SEC FILES SETTLED FRAUD ACTION AGAINST RECIDIVIST PETER BRANT BRANT AGREES TO PAY PENALTY OF $3 MILLION SEC ALSO SUES RICHARD W. DEBOE FOR SECURITIES FRAUD On March 3, the Commission filed a settled civil injunctive action in the U.S. District Court for the District of Columbia, alleging that Peter N. Brant (Brant) violated a previous Commission order barring him from the securities industry by acting as an investment adviser to six customers of Deutsche Banc Alex Brown, Inc., now known as Deutsche Bank Securities, Inc. (Deutsche Banc). The Complaint alleges that while acting as an investment adviser in violation of the terms of the Commission’s Order, Brant misappropriated client funds for his personal use, made unsuitable and unauthorized investment decisions, and traded in speculative stocks. The complaint alleges that as a result of his fraud, Brant obtained at least $173,402.80 and caused his clients’ accounts to drop dramatically in value. Brant, without admitting or denying the Commission’s allegations, has agreed to a final judgment: (i) permanently enjoining him from violating Section 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, and Sections 206(1) and (2) of the Investment Advisers Act of 1940 (Advisers Act); (ii) ordering him, pursuant to Section 21(e) of the Exchange Act, to comply with the administrative bar order previously entered against him; (iii) ordering him to pay disgorgement of $173,402.80, plus prejudgment interest thereon; and (iv) ordering him to pay a civil penalty of $3 million. Brant has also agreed to a Commission order pursuant to Section 203(f) of the Advisers Act permanently barring him from associating with an investment adviser. In a related action filed in the U.S. District Court for the Southern District of New York, the Commission alleged in its complaint that Richard W. DeBoe (DeBoe), while employed as a registered representative at Deutsche Banc, engaged in fraudulent conduct in customer accounts and aided and abetted the fraudulent conduct in these same accounts by Brant. According to the complaint, DeBoe, a former colleague and social friend of Brant, knew of Brant’s conviction for felony securities fraud. Between 1998 and 1999, DeBoe opened four new accounts at Deutsche Banc for customers referred to him by Brant. The complaint further alleges that each of the customers gave Brant trading authority. According to the complaint, Brant’s role as investment adviser and his acceptance of fees for these services violated his bar from the securities industry, which was known by DeBoe or he was reckless in not knowing. Finally, the complaint alleges that once the accounts were opened, DeBoe gave free rein to Brant over the accounts, participated with Brant in churning the accounts, violated explicit instructions from customers, and allowed Brant to misappropriate funds from DeBoe’s customer accounts for Brant’s own use. This fraudulent conduct generated substantial commissions for DeBoe, who before opening these accounts referred by Brant, had been a “low” producer who earned relatively low commission income. The Commission’s complaint seeks a judgment against DeBoe: (i) permanently enjoining him from violating Section 17(a) of the Securities Act, permanently enjoining him from violating and aiding and abetting violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and from aiding and abetting violations of Sections 206(1) and (2) of the Advisers Act; (ii) ordering him to disgorge all unjust enrichment by reason of the conduct described in the complaint plus prejudgment interest thereon; and (iii) awarding civil monetary penalties. [SEC v. Peter N. Brant, Civil Action No. 1:05CV00453 (D.D.C.) (ESH); SEC v. Richard W. DeBoe, Civil Action No. 05 CV 2522 (S.D.N.Y.) (AKH)] (LR-19113) COURT GRANTS COMMISSION’S MOTION FOR VOLUNTARY DISMISSAL OF ITS CLAIM AGAINST RELIEF DEFENDANT DALIA EILAT On March 3, the Honorable Dora L. Irizzary granted the Commission’s motion for voluntary dismissal of its claim against relief defendant Dalia Eilat, of New York, New York. The Commission’s claim was dismissed without prejudice. In its complaint, the Commission sought the return of funds received by Eilat that it alleged were proceeds of fraudulent conduct by defendant Evelyn Litwok against whom the Commission injunctive relief, disgorgement and civil penalties. The Commission moved for dismissal of its claim against Eilat because Eilat obtained a discharge of her Chapter 7 Bankruptcy petition, which she had filed in the United States Bankruptcy Court for the Southern District of New York, extinguishing the Commission’s claim against Eilat. The Commission’s claims against Litwok are still pending. For further information see Litigation Release 16843 (Dec. 27, 2000). [SEC v. Evelyn Litwok and Dalia Eilat, 00-CV-7726 (E.D.N.Y.) (D.L.I.)] (LR-19114) SEC FILES EMERGENCY ACTION TO HALT FRAUDULENT FOREIGN CURRENCY OPTION SCHEME AND FREEZE ASSETS FOR INVESTORS On March 2, the Commission announced that it filed an emergency civil action in the U.S. District Court for the Northern District of Texas, alleging an ongoing investment fraud targeting older investors. The Commission’s complaint alleges that the scheme was orchestrated by Gerald Leo Rogers (Rogers), a twice-convicted felon, whose criminal and securities fraud history spans nearly four decades. Rogers started this scheme shortly after being paroled from a 25-year prison sentence for mail and securities fraud, and has transferred approximately $7 million of investor funds to Swiss and Danish bank accounts. Also named in the Commission’s action is Alexander Igor Shevchenko (Shevchenko), and three companies controlled by Rogers and Shevchenko – Premium Investment Corp. (PIC), TriForex International Ltd., and InForex Ltd. United States District Judge Jane J. Boyle has entered a temporary restraining order and asset freezes against the defendants, appointed a receiver to preserve assets, ordered the repatriation of all funds in offshore accounts, and directed Rogers and Shevchenko to immediately surrender their passports. The Commission’s complaint alleges that, from January 2004 through the present, Rogers and the other defendants engaged in a deliberate scheme to defraud investors with promises of “guaranteed profits” and “safety of principal.” The complaint alleges that the defendants made false and misleading statements, wherein PIC claimed it would use “100% of investor funds” to write covered call options in the foreign currency market. In fact, according to the complaint, the defendants have been operating a “Ponzi” scheme, using new investor funds to pay “interest” to earlier investors, and have made undisclosed payments to Rogers and PIC salesmen. To date, the defendants have raised over $8.5 million from more than 100 investors located throughout the United States. The complaint charges the defendants with violations of 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. In addition to the emergency relief listed above, the complaint seeks preliminary and permanent injunctive relief, an accounting, disgorgement of profits, and the imposition of civil penalties. [SEC v. Premium Income Corp., et al., Civil Action No. 3-05-CV-0415-M (U.S.D.C./N.D. Texas, Dallas Division)] (LR-19115) SEC v. ISAAC SUTTON The Commission today announced that on, Sept. 29, 2004, following an eight-day trial in New York, New York, a jury returned a verdict in favor of the defendant, Isaac A. Sutton. The Commission charged Isaac Sutton, 55, with violating the federal securities laws by making false public statements regarding the financial condition of Happiness Express Incorporated (Happiness Express), a designer, developer, and manufacturer of toys and children's room decorations located in New York, New York. The Commission alleged at trial that, while Happiness Express’ Chief Operating Officer and its Head of Sales, Isaac Sutton falsely overstated Happiness Express’ sales results in the company's fiscal year 1995 Form 10-K filed with the Commission. Specifically, the Commission alleged that Isaac Sutton falsely stated in the Form 10-K that Happiness Express’ total sales for its 1995 fiscal year were over $60 million, when, in reality, the company’s total fiscal year 1995 sales were $52 million. Isaac Sutton admitted at trial that he signed the Form 10-K, and that the Form 10-K falsely overstated Happiness Express' sales by $8 million. Isaac Sutton, however, denied having had any knowledge of the falsity of the sales figures at the time that he signed the Form 10-K. The Commission charged Isaac Sutton with violations of Section 17(a) of the Securities Act and Section 10(b) of the Securities Exchange Act (Exchange Act), and Rule 10b-5 promulgated thereunder. In addition, under Section 20(a) of the Exchange Act, the Commission charged that, as a control person of Happiness Express, Isaac Sutton was liable for Happiness Express' false statements. The Commission originally brought its case in May 1999 against Isaac Sutton and four other individuals, including former Happiness Express CEO (and Isaac Sutton's brother) Joseph Sutton, and former Happiness Express CFO Michael Goldberg. The Commission previously settled its claims against Michael Goldberg, and obtained a default judgment against Joseph Sutton (and also has resolved its claims against the other two defendants). On the same day that the Commission filed its civil action, the U.S. Attorney for the Southern District of New York filed criminal charges against Isaac Sutton and Joseph Sutton arising out of the same alleged fraudulent activities at Happiness Express. Joseph Sutton pleaded guilty to conspiracy to commit bank fraud and securities fraud and received a 30 month prison sentence. Michael Goldberg pleaded guilty to an information alleging conspiracy to commit bank fraud and securities fraud, and was sentenced to six months house arrest and three years probation. In June 2001, a jury acquitted Isaac Sutton of all criminal charges. SEC v. Sutton, et al., 99 Civ. 3889 (S.D.N.Y.). Regarding defendants Joseph A. Sutton, Isaac A. Sutton, Michael Goldberg, Stephen Weissman, and Mitchell Goldberg, see also L.R. No. 16164 (May 27, 1999) and L.R. 18008. [SEC v. Isaac A. Sutton, USDC, Southern District of New York, Case No. 99 Civ. 3889] (LR-19116) SEC BRINGS EMERGENCY ACTION AGAINST THREE RELATED HEDGE FUND INVESTMENT ADVISERS, AFFILIATED HEDGE FUNDS AND REGISTERED BROKER-DEALER The Commission announced today that on March 2 it filed an emergency civil action in the United States District Court for the Southern District of Florida to halt an ongoing hedge fund fraud concerning three related hedge fund investment advisers, multiple hedge funds, a registered broker-dealer and the principals that control these entities. The Commission’s complaint names as defendants the hedge funds, KL Group Fund, LLC, KL Financial Group Florida, LLC, KL Financial Group DB Fund, LLC, KL Financial Group DC Fund, LLC, KL Financial Group IR Fund, LLC, and KL Triangulum Group Fund, LLC (Funds), the unregistered hedge fund investment advisers, K.L. Group, LLC, KL Florida, LLC and KL Triangulum Management, LLC (Advisers), the principals of the investment advisers and hedge funds, Won Sok Lee (Lee), John Kim and Yung Bae Kim (Yung Kim) and Shoreland Trading, LLC (Shoreland), an Irvine, California based broker-dealer that Lee controlled and that conducted all of the trading for the various hedge funds. The Commission’s complaint alleges that from approximately 1999 to the present, the defendants have raised at least $81 million from investors nationwide by boasting annualized returns of 125 to 150% over the last several years and by sending false account statements to investors showing similar gains. According to the complaint, the hedge funds were suffering tremendous trading losses and only about $11 million remains of the more than $81 million that investors put into the hedge funds. The complaint charges all the defendants with violating Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The complaint further charges the Advisers with violations of Section 206(1) and (2) of the Investment Advisers Act of 1940 (Advisers Act) and charges defendants Lee, Yung Kim and John Kim with aiding and abetting violations of Section 206(1) and 206(2) of the Advisers Act. In its emergency action, the Commission is seeking, among other emergency relief, a a temporary restraining order (i) freezing the defendants assets; and (ii) appointing a receiver over the Funds, the Advisers and Shoreland. In addition to this emergency relief, the Commission also seeks an order requiring Lee, Yung Kim and John Kim to surrender their passports temporarily and prohibiting them from traveling outside the United States, enjoining the defendants, preliminarily and permanently, from committing future violations of the foregoing federal securities laws, an order requiring the defendants to repatriate to the United States all investor proceeds and a final judgment ordering the defendants to disgorge ill-gotten gains, and assessing civil penalties. [SEC v. K.L. Group, LLC, et al. Case No. 05- 80186-CIV-RYSKAMP S.D.Fla.] (LR-19117) FATHER, SON SENTENCED TO 27 YEARS, 8 MONTHS FOR ROLE IN PRIME BANK SCHEME On Feb. 17, 2005, the Santa Clara County (California) Superior Court Judge Rene Navarro, sentenced James Edwards and his son, David Edwards, to 27 years and 8 months in state prison for their conviction by a jury for their roles in running a fraudulent prime bank scheme. The criminal charges related to the Commission’s civil action, SEC v. Resource Development International, LLC, et al., No. 3:02-CV-0605-R (N.D. Texas), in which the Edwards were enjoined from future violations of the anti- fraud and registration provisions of the federal securities laws. Further, each was ordered to disgorge $37,011,399, plus prejudgment interest of $11,205,739, and to pay a civil money penalty of $120,000. The Commission’s complaint against the Edwards and others charged that from January 1999 through March 2002, the defendants fraudulently raised approximately $98 million from more than 1300 investors nationwide, targeting persons seeking to invest retirement funds. In the course of marketing the RDI trading program, the Edwards and others falsely claimed that investor money would be used in Europe to trade financial instruments with "top 25" or "top 50" banks in a program sponsored by the Federal Reserve and global organizations, generating annual returns of 48 to 120 percent with complete safety of principal. In reality, the prime bank program marketed to investors did not exist and investor funds were misappropriated for personal and unauthorized uses, including making Ponzi payments. The Commission's complaint further charged that the Edwards diverted investor funds to buy property and a home for their personal use. The Commission's complaint charged the Edwards and other defendants violated Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, and Sections 10(b) and 15(a) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. [SEC v. Resource Development International, LLC, et. al., No. 4-97CV-1018Y, USDC, NDTX (Dallas Division)] (LR-19118) INVESTMENT COMPANY ACT RELEASES MORGAN STANLEY AIP GP LP., ET AL. The Commission has issued an order to Morgan Stanley AIP GP LP, et al. under Section 9(c) of the Investment Company Act exempting applicants from Section 9(a) of the Act, with respect to a securities-related injunction entered by the U.S. District Count for the District of Columbia on Feb. 4, 2005. (Rel. IC-26779 - March 2) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-Amex-2005-005) filed by the American Stock Exchange relating to procedures for handling ITS commitments in the Amex’s automatic execution system 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 March 7. (Rel. 34-51285) The Depository Trust Company filed a proposed rule change (File No. SR- DTC-2005-01) under Section 19(b)(1) of the Exchange Act, which became effective upon filing, to make open-ended funds depository eligible. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34-51289) The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2005-01), which became effective upon filing, under Section 19(b)(1) of the Exchange Act to revise the Amended and Restated Cross-Margining Agreement between OCC and The Clearing Corporation (CCorp) that governs the OCC-CCorp cross-margin program as well as the agreements governing the participation of clearing members and market professionals therein. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34-51291) A proposed rule change (SR-ISE-2005-14) filed by the International Securities Exchange relating to position limits and exercise limits 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 March 7. (Rel. 34-51295) A proposed rule change filed by the Pacific Exchange to amend the compliance deadlines in PCXE Rule 4.5, which requires all financial/operations principles of PCXE ETP firms to successfully complete the Series 27 examination, and PCXE Rule 6.18(d), which requires all compliance supervisors of PCXE ETP firms to successfully complete the Series 24 examination (SR-PCX-2005-24) 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 March 7. (Rel. 34-51300) A proposed rule change (SR-Phlx-2005-09) filed by the Philadelphia Stock Exchange relating to fees for data provided to Streaming Quote Traders trading options on the Exchange’s electronic trading platform, Phlx XL, 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 March 7. (Rel. 34-51302) ACCELERATED APPROVAL OF A PROPOSED RULE CHANGE The Depository Trust Company filed a proposed rule change (SR-DTC-2005- 02) under Section 19(b)(1) of the Exchange Act to establish a set up fee for open-ended mutual funds. The Commission has approved the proposed rule change on an accelerated basis. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34- 51290) PROPOSED RULE CHANGES The American Stock Exchange has submitted a proposed rule change (SR- Amex-2005-009) to require members to complete systems training. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34-51294) The Pacific Exchange filed a proposed rule change (SR-PCX-2004-124) and Amendments Nos. 1, 2 and 3 thereto relating to charging parties to an arbitration a fee for adjournments of a hearing within three business days of a scheduled hearing session. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34- 51296) WITHDRAWAL SOUGHT A notice has been issued giving interested persons until March 28 to comment on the application of Ryder System, Inc. to withdraw its common stock, $.50 par value, from listing and registration on the Chicago Stock Exchange. (Rel. 34-51301) 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 INTERNET BUSINESS INTERNATIONAL INC, 4634 SOUTH MARYLAND PARKWAY SUITE 101, LAS VEGAS, NV, 89119, 7029680008 - 1,500,000,000 ($150,000.00) Equity, (File 333-123100 - Mar. 3) (BR. 03) S-3 NUVEEN INVESTMENTS INC, 333 W WACKER DR, CHICAGO, IL, 60606, 3129177700 - 73,325,214 ($2,905,511,605.00) Equity, (File 333-123101 - Mar. 3) (BR. 07) S-11 Sunstone Hotel Investors, Inc., 903 CALLE AMANECER, SUITE 100, SAN CLEMENTE, CA, 92673, 949-369-4000 - 0 ($125,000,000.00) Equity, (File 333-123102 - Mar. 3) (BR. 08) S-8 ARVINMERITOR INC, 2135 W MAPLE ROAD, TROY, MI, 48084, 2484351000 - 750,000 ($12,525,000.00) Equity, (File 333-123103 - Mar. 3) (BR. 05) S-3 LOEWS CORP, 667 MADISON AVE, NEW YORK, NY, 10021-8087, 212-521-2000 - 0 ($2,000,000,000.00) Other, (File 333-123104 - Mar. 3) (BR. 01) F-6 BRISA-AUTO-ESTRADAS DE PORTUGAL S.A., QUINTA DE TORRE DA AQUILHA, EDIFICIO BRISA, 2785-599 SAO DOIGINGAS DE RANA, S1, 00000, 10,000,000 ($500,000.00) ADRs/ADSs, (File 333-123105 - Mar. 3) (BR. ) S-8 GLOBAL WIRELESS SATELLITE NETWORKS USA INC, 27 ALEXANDER STREET, #706, VANCOUVER, A1, V6A 1B2, 6046696261 - 5,000,000 ($12,000,000.00) Equity, (File 333-123113 - Mar. 3) (BR. 08) S-3 NAVISITE INC, 400 MINUTEMAN RD, ANDOVER, MA, 01810, 9786828300 - 0 ($1,007,229.00) Equity, (File 333-123114 - Mar. 3) (BR. 08) S-4 CLOROX CO /DE/, THE CLOROX COMPANY, 1221 BROADWAY, OAKLAND, CA, 94612-1888, 5102717000 - 0 ($1,650,000,000.00) Non-Convertible Debt, (File 333-123115 - Mar. 3) (BR. 06) S-8 OPSWARE INC, 599 N MATHILDA AVENUE, SUNNYVALE, CA, 94086, 133,164 ($893,397.28) Equity, (File 333-123116 - Mar. 3) (BR. 03) F-10 ABITIBI CONSOLIDATED INC, 5148752160 - 800,000,000 ($800,000,000.00) Non-Convertible Debt, (File 333-123117 - Mar. 3) (BR. 04) S-4 RIVERVIEW BANCORP INC, 900 WASHINGTON STREET, SUITE 900, VANCOUVER, WA, 98660, 360-693-6650 - 788,593 ($9,124,021.01) Equity, (File 333-123118 - Mar. 3) (BR. 07) S-8 RASER TECHNOLOGIES INC, 941 E 3665 S, SLC, UT, 84106, 8012316735 - 3,211,664 ($65,357,362.40) Equity, (File 333-123124 - Mar. 3) (BR. 36) SB-2 SIRICOMM INC, 2900 DAVIS BOULEVARD, SUITE 130, JOPLIN, MO, 65804, 417-626-9971 - 2,738,900 ($5,340,855.00) Equity, (File 333-123132 - Mar. 3) (BR. 03) 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 ------------------------------------------------------------------------------------------------ 24/7 REAL MEDIA INC DE 2.02,9.01 03/02/05 AAR CORP DE 2.03 03/03/05 ABERCROMBIE & FITCH CO /DE/ DE 7.01,9.01 03/03/05 ABRAXAS PETROLEUM CORP NV 2.01,9.01 03/03/05 ACADIA PHARMACEUTICALS INC DE 2.02,9.01 03/03/05 ACCESS WORLDWIDE COMMUNICATIONS INC DE 8.01,9.01 03/01/05 ACCESSITY CORP NY 1.01,1.02,3.01,9.01 02/25/05 ACE CASH EXPRESS INC/TX TX 7.01,9.01 03/03/05 ACE Securities Corp Series 2005 SD1 DE 8.01,9.01 02/25/05 ACME UNITED CORP CT 2.02,9.01 03/03/05 Advance America, Cash Advance Centers DE 8.01 03/02/05 ADVANCED BATTERY TECHNOLOGIES, INC. DE 5.02 03/02/05 ADVANCED MAGNETICS INC DE 8.01,9.01 03/03/05 AES CORP DE 1.01 03/03/05 AFEM MEDICAL CORP NV 3.02 02/28/05 AFTERMARKET TECHNOLOGY CORP DE 7.01,8.01,9.01 03/03/05 ALAMO GROUP INC DE 7.01,9.01 03/02/05 ALBANY MOLECULAR RESEARCH INC DE 2.02,9.01 03/03/05 ALLERGAN INC DE 5.02 03/01/05 ALLIED MOTION TECHNOLOGIES INC CO 2.02,9.01 03/03/05 ALLIED WASTE INDUSTRIES INC DE 8.01,9.01 03/03/05 ALLIED WASTE INDUSTRIES INC DE 8.01 03/03/05 Allis Chalmers Energy Inc. DE 8.01 03/01/05 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE 8.01 03/01/05 ALLSTATE LIFE GLOBAL FUNDING DE 8.01,9.01 03/01/05 ALLTEL CORP DE 8.01,9.01 03/03/05 AMEDISYS INC DE 8.01,9.01 03/01/05 AMERICA ONLINE LATIN AMERICA INC DE 1.01 03/01/05 AMERICAN AIRLINES INC DE 8.01 03/03/05 AMERICAN GREETINGS CORP OH 1.01 02/28/05 AMERICAN HOME MORT SECURITIES HOME MO DE 8.01,9.01 02/25/05 AMERICAN HOME MORTGAGE INVESTMENT TRU DE 8.01,9.01 02/25/05 AMERICAN LAND LEASE INC DE 8.01,9.01 03/02/05 American Reprographics CO DE 2.02,5.02,9.01 03/03/05 AMERICAN RETIREMENT CORP TN 2.02,7.01,9.01 03/03/05 AMR CORP DE 8.01 03/03/05 ANNTAYLOR STORES CORP DE 7.01,9.01 03/03/05 APOLLO RESOURCES INTERNATIONAL INC UT 3.02 11/17/04 APPLETON PAPERS INC/WI 2.02,9.01 03/02/05 APPLIED DIGITAL SOLUTIONS INC MO 1.01,3.02,9.01 02/25/05 AROTECH CORP DE 2.02,9.01 03/02/05 ASANTE TECHNOLOGIES INC DE 1.01,9.01 02/25/05 ASHWORTH INC DE 2.02,9.01 03/03/05 ASSET BACKED FUNDING CORP DE 8.01,9.01 03/02/05 ASSURANT INC 8.01 02/28/05 ASTORIA FINANCIAL CORP DE 8.01,9.01 03/03/05 ATLANTIS PLASTICS INC FL 2.02,9.01 03/01/05 AUXILIUM PHARMACEUTICALS INC 2.02,9.01 03/03/05 B&G Foods, Inc. DE 2.02,7.01,9.01 03/02/05 BANCINSURANCE CORP OH 7.01,9.01 03/03/05 BANCWEST CORP/HI DE 2.03 02/28/05 BANK JOS A CLOTHIERS INC /DE/ DE 2.02,9.01 03/03/05 BANK OF AMERICA CORP /DE/ DE 8.01,9.01 03/02/05 BAYLAKE CORP WI 1.01 03/01/05 BEBE STORES INC CA 2.02,9.01 02/26/05 BIO LOK INTERNATIONAL INC DE 3.02,7.01,9.01 03/03/05 BIOFARM INC NV 9.01 12/10/04 AMEND BIOGEN IDEC INC DE 8.01,9.01 02/28/05 BLUE DOLPHIN ENERGY CO DE 1.01,2.03,9.01 03/02/05 BMW FS SECURITIES LLC 5.02 03/03/05 BMW FS SECURITIES LLC 5.02 03/03/05 BMW FS SECURITIES LLC 5.02 03/03/05 BNCCORP INC DE 5.02 03/02/05 BOUNDLESS MOTOR SPORTS RACING INC CO 1.01,2.03,9.01 02/25/05 AMEND BRAINTECH INC NV 1.01,7.01,9.01 03/02/05 BRAND INTERMEDIATE HOLDINGS INC DE 5.02 02/28/05 BRIGHAM EXPLORATION CO DE 2.02,7.01,9.01 03/02/05 BRILLIAN CORP DE 2.02,9.01 03/03/05 BRUKER BIOSCIENCES CORP DE 2.02,9.01 03/02/05 BRUKER BIOSCIENCES CORP DE 1.01 02/25/05 BSABS 2005-1 DE 9.01 02/16/05 BTU INTERNATIONAL INC DE 1.01,8.01 02/18/05 BTU INTERNATIONAL INC DE 1.01,5.02 02/18/05 AMEND C-BASS 2004-CB8 TRUST DE 8.01,9.01 02/25/05 CABG MEDICAL INC MN 2.02,9.01 03/02/05 CABLEVISION SYSTEMS CORP /NY DE 5.02,8.01 02/28/05 CABLEVISION SYSTEMS CORP /NY DE 8.01,9.01 03/03/05 CAMCO FINANCIAL CORP DE 4.01 02/25/05 CANADIAN DERIVATIVES CLEARING CORP A6 9.01 02/28/05 CAPITAL LEASE FUNDING INC 1.01,2.03,9.01 01/06/05 AMEND CARDIODYNAMICS INTERNATIONAL CORP CA 2.02,9.01 03/01/05 CARDIOGENESIS CORP /CA CA 2.02,9.01 03/03/05 CARLETON VENTURES CORP NV 5.02,9.01 03/01/05 CARRIAGE SERVICES INC DE 5.02 02/24/05 CATHAY MERCHANT GROUP, INC. DE 5.02 02/15/05 CATUITY INC DE 2.02,9.01 03/01/05 CDMC MORTGAGE PASS-THROUGH CERTIFICAT DE 9.01 02/18/05 CDW CORP IL 7.01 03/03/05 CELSION CORP MD 2.02,9.01 03/03/05 Centex Home Equity Loan Trust 2005-A DE 8.01,9.01 02/25/05 CENTRAL VERMONT PUBLIC SERVICE CORP VT 8.01 02/28/05 CHARLES RIVER LABORATORIES INTERNATIO 5.02 02/25/05 CHARTERMAC DE 2.02,9.01 03/03/05 CHARTWELL INTERNATIONAL INC CO 8.01 03/03/05 CHEMOKINE THERAPEUTICS CORP DE 8.01 03/03/05 CHEROKEE INC DE 8.01,9.01 03/01/05 CHEROKEE INTERNATIONAL CORP DE 2.02,9.01 03/02/05 CHILDRENS PLACE RETAIL STORES INC 2.02,9.01 03/03/05 CHIRON CORP DE 1.01 02/18/05 CHRISTOPHER & BANKS CORP DE 2.02,9.01 03/03/05 CIBER INC DE 5.02 02/28/05 AMEND CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 02/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 02/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 02/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 02/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 02/25/05 CITIFINANCIAL MORTGAGE SECURITIES INC DE 8.01 02/25/05 CLAIRES STORES INC DE 2.02,9.01 03/03/05 CLAYTON WILLIAMS ENERGY INC /DE DE 1.01,9.01 03/01/05 CLOROX CO /DE/ DE 8.01,9.01 03/03/05 COCA COLA ENTERPRISES INC DE 1.01 02/28/05 COFFEE PACIFICA INC NV 5.02 02/28/05 COGNEX CORP MA 5.02 02/26/05 COLLEGIATE PACIFIC INC DE 7.01,9.01 03/02/05 COLLINS INDUSTRIES INC MO 4.02,9.01 02/25/05 COLONIAL BANCGROUP INC DE 7.01,9.01 03/03/05 COLORADO WYOMING RESERVE CO WY 8.01 03/03/05 COMFORT SYSTEMS USA INC DE 2.02,9.01 03/02/05 COMMERCIAL BANCSHARES INC \OH\ OH 5.02 02/09/05 COMMUNITY BANKSHARES INC /SC/ SC 1.01 02/28/05 CONCORD CAMERA CORP NJ 3.01,9.01 02/25/05 CONCURRENT COMPUTER CORP/DE DE 1.01,9.01 03/03/05 CONSOLIDATED GRAPHICS INC /TX/ TX 8.01,9.01 03/03/05 CONSORTIUM SERVICE MANAGEMENT GROUP I TX 8.01 03/03/05 COOPER CAMERON CORP DE 7.01,9.01 03/01/05 COOPER TIRE & RUBBER CO DE 2.02,9.01 02/16/05 CORNERSTONE REALTY INCOME TRUST INC VA 1.01 02/25/05 CORONADO INDUSTRIES INC NY 1.01,9.01 09/30/04 CORPORATE BOND BACKED CERT TR SER 199 8.01,9.01 03/01/05 CORUS BANKSHARES INC MN 7.01,9.01 03/03/05 COVENTURE INTERNATIONAL INC 8.01 02/23/05 CREDENCE SYSTEMS CORP DE 2.02,9.01 03/03/05 CURTISS WRIGHT CORP DE 2.02,4.02,8.01,9.01 03/01/05 CWMBS INC - CHL MORTGAGE PASS-THROUGH DE 9.01 02/25/05 CYBER DEFENSE SYSTEMS INC FL 8.01,9.01 03/03/05 CYMER INC NV 1.01,9.01 02/28/05 CYPRESS SEMICONDUCTOR CORP /DE/ DE 5.02,5.03 02/28/05 CYTOGEN CORP DE 8.01,9.01 03/03/05 DATASCENSION INC NV 8.01 12/31/04 DATAWORLD SOLUTIONS INC DE 1.01,9.01 02/28/05 DEERE & CO DE 7.01 03/03/05 DEL MONTE FOODS CO DE 2.02,7.01,9.01 03/03/05 DENDRITE INTERNATIONAL INC NJ 1.01,9.01 02/25/05 DEX MEDIA INC DE 2.02,9.01 03/03/05 DIGITAL FUSION INC/NJ/ DE 1.01 02/28/05 DIGITAL LIGHTWAVE INC DE 1.01,2.03,9.01 02/25/05 DILLARDS INC DE 7.01,9.01 03/03/05 DISCOVER CARD MASTER TRUST I DE 8.01 02/28/05 DOBI MEDICAL INTERNATIONAL INC NV 5.02 02/28/05 DOLLAR FINANCIAL CORP DE 3.01,5.02 02/25/05 DOLLAR FINANCIAL CORP DE 7.01 03/03/05 DOLLAR GENERAL CORP TN 7.01,9.01 03/03/05 DOLLAR GENERAL CORP TN 4.02,7.01,9.01 02/28/05 DOLLAR TREE STORES INC VA 7.01,9.01 03/03/05 DOMINION RESOURCES INC /VA/ VA 1.01,9.01 02/25/05 DRUGMAX INC NV 5.02,5.03,8.01,9.01 03/02/05 DRUGSTORE COM INC DE 1.01,3.02,7.01,9.01 03/01/05 DUNE ENERGY INC DE 8.01,9.01 03/02/05 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 02/14/05 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 02/14/05 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 02/14/05 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 02/11/05 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 02/11/05 DVI RECEIVABLES CORP VIII DVI RECEIVA DE 8.01,9.01 02/11/05 DVI RECEIVABLES VIII LLC DE 8.01,9.01 02/14/05 DVI RECEIVABLES XIX LLC DE 8.01,9.01 02/14/05 DVI RECEIVABLES XVIII LLC DE 8.01,9.01 02/14/05 DYNAMEX INC DE 7.01,9.01 03/02/05 DYNAMIC HEALTH PRODUCTS INC FL 1.01,7.01,9.01 03/03/05 DYNECO CORP MN 3.02,9.01 03/02/05 EDGAR FILINGNET INC NV 1.01,2.03,9.01 03/02/05 EDGAR FILINGNET INC NV 4.01,9.01 03/02/05 AMEND EDGE PETROLEUM CORP DE 8.01,9.01 03/03/05 EGL INC TX 2.02,9.01 03/03/05 ELEC COMMUNICATIONS CORP NY 1.01,2.03,9.01 02/24/05 ELINEAR INC DE 1.01,2.03,3.02,9.01 02/28/05 EMISPHERE TECHNOLOGIES INC DE 8.01 03/03/05 ENCORE CAPITAL GROUP INC DE 2.02,9.01 03/03/05 ENERTECK CORP 5.02,9.01 03/03/05 ENTERPRISE PRODUCTS PARTNERS L P DE 1.01,2.03,9.01 03/02/05 EQUITY OFFICE PROPERTIES TRUST MD 5.02 02/25/05 EXIDE TECHNOLOGIES DE 1.01,5.02,9.01 03/02/05 EXIDE TECHNOLOGIES DE 8.01 03/02/05 EXPRESS SCRIPTS INC DE 2.02,8.01,9.01 12/31/04 FACTSET RESEARCH SYSTEMS INC DE 1.01,5.02 03/01/05 FAMILY DOLLAR STORES INC DE 2.02,9.01 03/03/05 FCStone Group, Inc. IA 8.01,9.01 03/01/05 FEDERAL MOGUL CORP MI 5.02 03/03/05 FINISAR CORP DE 2.02,9.01 01/31/05 FINISH LINE INC /IN/ IN 2.02,9.01 03/03/05 FIRST FEDERAL BANCSHARES INC /DE DE 2.02,9.01 03/02/05 First Horizon Asset Sec Mort Pas Thr DE 9.01 02/25/05 FIRST OF LONG ISLAND CORP NY 1.01,9.01 02/25/05 FIRST UNION REAL ESTATE EQUITY & MORT OH 1.01,3.02,5.02,5.03,7.01,9.01 02/25/05 FLEETWOOD ENTERPRISES INC/DE/ DE 2.02,9.01 03/03/05 FOREST CITY ENTERPRISES INC OH 7.01 03/02/05 FRANKLIN BANK CORP 7.01,9.01 03/03/05 FRANKLIN CAPITAL CORP DE 1.01,2.01,3.02,7.01,9.01 02/25/05 FRANKLIN RESOURCES INC DE 8.01,9.01 03/03/05 FREMONT MORTGAGE SECURITIES CORP DE 8.01,9.01 02/22/05 FRIEDMANS INC DE 1.01,8.01,9.01 03/02/05 FUEL TECH N V 7.01 03/03/05 FX ENERGY INC NV 8.01,9.01 03/03/05 GAMETECH INTERNATIONAL INC DE 5.02,9.01 03/02/05 Gaming Partners International CORP NV 3.02 11/17/04 GAP INC DE 7.01,9.01 03/03/05 GEHL CO WI 5.03,9.01 02/25/05 GENESCO INC TN 2.02,9.01 03/03/05 GLOBAL POWER EQUIPMENT GROUP INC/ DE 5.02 03/02/05 GLOBAL SIGNAL INC DE 2.02,4.02,9.01 03/02/05 GMH Communities Trust MD 1.01,9.01 02/23/05 AMEND GOLDEN TELECOM INC DE 7.01,9.01 03/03/05 GRAPHIC PACKAGING CORP DE 2.02 03/02/05 GREAT WESTERN LAND RECREATION INC NV 8.01 03/02/05 GS Mortgage GSAA Home Equity Trust 20 DE 8.01 02/25/05 GS Mortgage GSAMP Trust 2005-HE1 DE 8.01 02/25/05 GSAA Home Equity Trust 2005-2 DE 8.01 02/25/05 Harbin Electric, Inc 5.02 03/03/05 HARRAHS ENTERTAINMENT INC DE 7.01,9.01 03/03/05 HARTFORD LIFE INSURANCE CO CT 9.01 03/03/05 HARTFORD LIFE INSURANCE CO CT 9.01 03/03/05 HAVERTY FURNITURE COMPANIES INC MD 2.02,8.01,9.01 03/03/05 HAYES LEMMERZ INTERNATIONAL INC DE 8.01,9.01 03/03/05 HAYES LEMMERZ INTERNATIONAL INC DE 2.02,2.05,2.06,8.01,9.01 02/25/05 HEADWATERS INC DE 8.01,9.01 03/01/05 HELIX BIOMEDIX INC DE 1.01,3.02,7.01,9.01 03/02/05 HERCULES INC DE 2.02,9.01 02/25/05 HERITAGE COMMERCE CORP CA 3.03,8.01,9.01 02/24/05 HEWLETT PACKARD CO DE 5.02 02/28/05 HIBERNIA CORP LA 7.01,9.01 03/03/05 HILTON HOTELS CORP DE 8.01,9.01 03/03/05 HNI CORP IA 1.01 02/25/05 HOMEBANC CORP GA 1.01,9.01 02/25/05 HOOPER HOLMES INC NY 2.02,8.01,9.01 03/01/05 HOST MARRIOTT CORP/ MD 8.01,9.01 03/02/05 HOST MARRIOTT L P DE 8.01,9.01 03/02/05 HOVNANIAN ENTERPRISES INC DE 2.02,9.01 03/02/05 HUNGARIAN TELEPHONE & CABLE CORP DE 1.01,2.01,9.01 02/28/05 HUTTIG BUILDING PRODUCTS INC DE 1.01,3.03,9.01 02/25/05 HYPERCOM CORP DE 2.02,9.01 03/03/05 HYPERION SOLUTIONS CORP DE 1.01,9.01 03/01/05 I TRAX INC DE 2.02,9.01 02/28/05 I2 TECHNOLOGIES INC DE 1.01,5.02,8.01,9.01 02/27/05 ICO INC TX 1.01 02/25/05 ICT GROUP INC PA 1.01,2.03,9.01 02/28/05 IFT CORP DE 5.02,9.01 02/25/05 ILLUMINA INC CA 1.01 02/25/05 IMH ASSETS CORP DE 2.01,9.01 02/25/05 IMH ASSETS CORP IMPAC CMB TRUST SERIE DE 8.01 02/25/05 IMPAX LABORATORIES INC DE 7.01,9.01 03/03/05 INCODE TECHNOLOGIES CORP. NV 4.01 01/21/05 IndyMac INDX Mortgage Loan Trust 2005 8.01 02/25/05 IndyMac Indx Mortgage Loan Trust 2005 8.01 02/25/05 INDYMAC MBS INC RESIDENTIAL ASSET SEC 8.01 02/25/05 IndyMac RAST 2004-R2 8.01 02/25/05 IndyMac Residential Asset Securitizat 8.01 02/25/05 INFOCUS CORP OR 8.01,9.01 03/01/05 INFODATA SYSTEMS INC VA 5.02 02/28/05 INLAND RETAIL REAL ESTATE TRUST INC MD 3.03,8.01,9.01 03/03/05 INTEGRATED ELECTRICAL SERVICES INC DE 1.01,9.01 03/01/05 INTELSAT LTD 2.02,9.01 03/03/05 INTER PARFUMS INC DE 3.02 03/02/05 Interactive Brand Development Inc. DE 3.01 02/25/05 INTERLEUKIN GENETICS INC DE 1.01,9.01 02/28/05 INTERMOST CORP UT 9.01 02/25/05 INTERNATIONAL PAPER CO /NEW/ NY 7.01,9.01 03/03/05 INTERNATIONAL SPECIALTY HOLDINGS INC 2.02 12/31/04 INTERNET CAPITAL GROUP INC DE 1.01,3.01,9.01 03/03/05 IOWA TELECOMMUNICATIONS SERVICES INC IA 2.02,9.01 03/03/05 ISTAR FINANCIAL INC MD 2.01,9.01 03/03/05 IVOICE COM INC /DE DE 1.01,4.01,9.01 02/23/05 J2 GLOBAL COMMUNICATIONS INC DE 7.01,9.01 03/03/05 JO-ANN STORES INC OH 4.02 03/02/05 JO-ANN STORES INC OH 7.01 03/02/05 JOHNSON OUTDOORS INC WI 8.01,9.01 03/03/05 JONES SODA CO WA 3.01 03/01/05 JONES SODA CO WA 2.02,9.01 03/03/05 K TRONIK INTERNATIONAL CORP 4.01,9.01 02/28/05 KANBAY INTERNATIONAL INC 8.01,9.01 03/03/05 KINDRED HEALTHCARE INC DE 7.01,9.01 03/02/05 KINETIC CONCEPTS INC /TX/ TX 8.01,9.01 03/03/05 KOHLS CORPORATION WI 7.01,9.01 03/03/05 KOS PHARMACEUTICALS INC FL 2.02,9.01 03/03/05 LA JOLLA PHARMACEUTICAL CO DE 2.02 03/03/05 LABONE INC/ MO 1.01 03/01/05 LAKES ENTERTAINMENT INC MN 7.01,9.01 02/28/05 LASERSCOPE CA 2.02,9.01 03/03/05 LEHMAN ABS CORP DE 8.01 03/03/05 LEHMAN ABS CORP GEN ELEC CAP SERVICES DE 8.01,9.01 02/21/05 LEHMAN BROTHERS HOLDINGS INC DE 9.01 03/03/05 LEHMAN BROTHERS HOLDINGS INC DE 9.01 03/03/05 LESCO INC/OH OH 1.01,9.01 03/03/05 LEXAR MEDIA INC CA 1.01,1.02,2.03 02/28/05 LEXINGTON CORPORATE PROPERTIES TRUST MD 1.01,2.02,7.01,9.01 02/24/05 LIN TV CORP DE 1.01 02/28/05 LIPIDVIRO TECH INC NV 9.01 03/03/05 LITTLE SQUAW GOLD MINING CO AK 1.01 03/01/05 LMIC INC DE 1.02 02/28/05 LOGILITY INC GA 2.02,9.01 03/03/05 LOJACK CORP MA 2.02,9.01 03/03/05 Long Beach Mortgage Loan Trust 2005-1 DE 8.01 02/25/05 LONGS DRUG STORES CORP MD 1.01 03/02/05 AMEND LUMERA CORP 2.02,9.01 03/02/05 MACDERMID INC CT 5.03,9.01 03/03/05 MACK CALI REALTY CORP MD 2.02,7.01,9.01 03/02/05 MADISON RIVER CAPITAL LLC DE 7.01,9.01 03/03/05 MAGELLAN HEALTH SERVICES INC DE 2.02,9.01 03/03/05 MANDALAY RESORT GROUP NV 2.02,9.01 03/03/05 MARINE PRODUCTS CORP DE 8.01,9.01 03/03/05 MARKEL CORP VA 1.01 02/25/05 MARKETAXESS HOLDINGS INC 5.02,9.01 02/17/05 AMEND MARKLAND TECHNOLOGIES INC FL 7.01 03/02/05 MASTR ASSET SECURITIZATION TRUST 2003 DE 8.01,9.01 02/25/05 MASTR Asset Securitization Trust 2004 DE 8.01,9.01 02/01/05 MASTR Seasoned Securitization Trust 2 DE 8.01,9.01 02/25/05 MATRIXX INITIATIVES INC DE 8.01,9.01 03/03/05 MAX RE CAPITAL LTD 1.01,8.01,9.01 02/28/05 MEDICAL STAFFING NETWORK HOLDINGS INC DE 7.01,9.01 03/02/05 MEDICINES CO /DE DE 3.02 02/25/05 MEDIMMUNE INC /DE DE 7.01,9.01 02/25/05 MEDTOX SCIENTIFIC INC DE 2.02,9.01 03/01/05 MENTOR CORP /MN/ MN 1.01 03/03/05 Meritage Mortgage Loan Trust 2005-1 A DE 8.01 02/25/05 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE 8.01,9.01 03/01/05 MERRILL LYNCH DEPOSITOR INC PUBLIC ST DE 8.01,9.01 03/01/05 MERRILL LYNCH MORTGAGE INVESTORS, INC DE 8.01,9.01 02/16/05 MERRILL LYNCH MORTGAGE INVESTORS, INC DE 8.01,9.01 02/25/05 METAL MANAGEMENT INC DE 1.01,9.01 03/01/05 METHODE ELECTRONICS INC DE 2.02,9.01 03/03/05 METROPCS INC 8.01,9.01 02/28/04 MICROISLET INC NV 1.01,9.01 02/25/05 MIDAS INC DE 2.02 03/03/05 MIDDLEBY CORP DE 1.01,9.01 02/25/05 MIDWAY GAMES INC DE 2.02,9.01 02/28/05 MORGAN STANLEY DE 5.02 03/03/05 Morgan Stanley ABS Capital I Inc. MSD DE 8.01,9.01 01/27/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01 02/25/05 Morgan Stanley Home Equity Loan Trust DE 8.01 02/25/05 MORTGAGE ASSET SEC TRANS INC MASTR AS DE 8.01,9.01 02/25/05 MOST HOME CORP NV 5.02 03/01/05 MOVIE GALLERY INC DE 8.01,9.01 03/03/05 MVB FINANCIAL CORP WV 4.01,9.01 12/23/04 AMEND NANOPHASE TECHNOLOGIES CORPORATION IL 2.02,9.01 03/02/05 NASH FINCH CO DE 2.02,9.01 03/02/05 NATURAL RESOURCE PARTNERS LP DE 2.01,9.01 03/03/05 NCI BUILDING SYSTEMS INC DE 2.02,9.01 03/02/05 NEPHROS INC DE 1.01,8.01,9.01 03/02/05 NETFRAN DEVELOPMENT CORP FL 4.01,9.01 03/02/05 NEW CENTURY FINANCIAL CORP MD 1.01,9.01 02/28/05 NEW FRONTIER ENERGY INC CO 3.02,9.01 02/28/05 NEW VISUAL CORP UT 5.02,9.01 02/25/05 NEW WORLD RESTAURANT GROUP INC DE 4.02,9.01 03/01/05 NEW WORLD RESTAURANT GROUP INC DE 8.01,9.01 03/02/05 New York & Company, Inc. 2.02,7.01,9.01 03/03/05 NewMarket Technology Inc NV 1.01,9.01 02/28/05 NEWMONT MINING CORP /DE/ DE 8.01 03/01/05 NEWS CORP 8.01,9.01 03/03/05 NEWTEK BUSINESS SERVICES INC NY 2.02 03/02/05 NEXSTAR BROADCASTING GROUP INC DE 7.01,9.01 03/02/05 NORDSTROM INC WA 7.01 03/03/05 NOVASTAR FINANCIAL INC MD 8.01 03/02/05 NRG ENERGY, INC. DE 1.01,5.03,9.01 02/25/05 NSTOR TECHNOLOGIES INC DE 3.01,9.01 02/25/05 NYFIX INC DE 2.02,4.02,9.01 02/28/05 OFFICEMAX INC DE 2.02,9.01 03/01/05 OLD DOMINION FREIGHT LINE INC/VA VA 1.01,2.03 02/25/05 OMNI ENERGY SERVICES CORP LA 2.04 03/03/05 ON ASSIGNMENT INC DE 2.02,9.01 03/03/05 ONSCREEN TECHNOLOGIES INC CO 7.01 03/01/05 ONYX PHARMACEUTICALS INC DE 2.02 03/03/05 OPTIMAL GROUP INC 7.01 03/03/05 Orange 21 Inc. DE 4.01,9.01 02/25/05 ORTHOFIX INTERNATIONAL N V 2.02,9.01 03/03/05 OVERSTOCK COM INC UT 1.01 03/03/05 OWENS CORNING DE 8.01,9.01 03/02/05 PANERA BREAD CO DE 2.02,8.01,9.01 03/03/05 PAPA JOHNS INTERNATIONAL INC DE 2.02,9.01 03/01/05 PAYLESS SHOESOURCE INC /DE/ DE 7.01,9.01 03/03/05 PENN NATIONAL GAMING INC PA 7.01,9.01 03/03/05 PEP BOYS MANNY MOE & JACK PA 2.02,9.01 01/29/05 PEPSIAMERICAS INC/IL/ DE 1.01,8.01,9.01 02/25/05 PER SE TECHNOLOGIES INC DE 2.02,5.02,9.01 03/03/05 PERFECTDATA CORP CA 1.01,3.02,9.01 03/03/05 PERRIGO CO MI 5.03,8.01,9.01 03/01/05 PERRY ELLIS INTERNATIONAL INC FL 1.01,2.01,9.01 02/26/05 PETROHAWK ENERGY CORP DE 2.01,9.01 02/25/05 PHIBRO ANIMAL HEALTH CORP 1.01,1.02,9.01 02/28/05 PHOTOWORKS INC /WA WA 4.01 03/02/05 PHYSIOMETRIX INC DE 7.01,9.01 03/03/05 PIER 1 IMPORTS INC/DE DE 1.01,9.01 02/28/05 PLACER SIERRA BANCSHARES CA 1.01,2.03,9.01 11/14/04 PLACER SIERRA BANCSHARES CA 1.01,8.01 09/07/04 AMEND PLACER SIERRA BANCSHARES CA 1.01 12/21/04 AMEND PLC SYSTEMS INC 2.02,9.01 03/03/05 Polypore, Inc. DE 2.02,9.01 03/02/05 POWER EFFICIENCY CORP DE 2.03,3.02 02/24/05 PRG SCHULTZ INTERNATIONAL INC GA 1.01,2.02,9.01 02/08/05 PRIDE INTERNATIONAL INC DE 2.02,9.01 03/03/05 PRIME GROUP REALTY TRUST MD 2.02,9.01 03/02/05 PROASSURANCE CORP DE 1.01,9.01 02/28/05 PROGRESS ENERGY INC NC 9.01 12/31/04 PROGRESS ENERGY INC NC 2.02,7.01,9.01 12/31/04 PUBLIC CO MANAGEMENT CORP NV 5.02,9.01 03/03/05 QUANTUM CORP /DE/ DE 5.02 03/03/05 QUANTUM FUEL SYSTEMS TECHNOLOGIES WOR DE 8.01,9.01 03/03/05 RADIO ONE INC DE 3.02,8.01 03/02/05 RECKSON ASSOCIATES REALTY CORP MD 2.02,9.01 03/02/05 RED HAT INC DE 1.01 03/01/05 REFOCUS GROUP INC TX 1.01,1.02,3.03,5.01,5.02,5.03 02/25/05 RELIV INTERNATIONAL INC IL 2.02,9.01 03/02/05 RENAL CARE GROUP INC DE 7.01,9.01 03/03/05 RENTECH INC /CO/ CO 1.01,7.01,9.01 12/10/04 AMEND REPUBLIC BANCORP INC /KY/ KY 8.01 03/01/05 RETURN ON INVESTMENT CORP DE 2.01,2.04,8.01 02/28/05 RICHARDSON ELECTRONICS LTD/DE DE 2.05,7.01 03/03/05 RIGGS NATIONAL CORP DE 1.01,8.01,9.01 03/03/05 RIVER CAPITAL GROUP, INC. DE 4.01,9.01 02/28/05 ROME BANCORP INC DE 7.01,9.01 03/03/05 ROSS STORES INC DE 2.02,9.01 03/03/05 ROYCE BIOMEDICAL INC NV 2.04,3.02,9.01 02/28/05 RUSS BERRIE & CO INC NJ 9.01 12/16/04 AMEND S1 CORP /DE/ DE 2.02,9.01 03/03/05 SAKS INC TN 8.01,9.01 03/03/05 SANDS REGENT NV 1.01,9.01 02/25/05 SASCO Mortgage Loan Trust Series 2005 DE 8.01,9.01 02/25/05 SATELLITE ENTERPRISES CORP NV 5.02,8.01 12/10/04 SAUCONY INC MA 2.02 12/31/04 Saxon Asset Securities Trust 2005-1 VA 8.01 02/25/05 SCO GROUP INC DE 4.02,9.01 02/28/05 SE FINANCIAL CORP 5.02 03/03/05 SEABRIGHT INSURANCE HOLDINGS INC 2.02,9.01 03/03/05 SEABULK INTERNATIONAL INC DE 2.02,7.01,9.01 03/03/05 SEACOR HOLDINGS INC /NEW/ DE 2.02,9.01 03/01/05 SECURITISATION ADV SERV MEDALLION TRU 8.01,9.01 02/25/05 SELECT COMFORT CORP 1.01 03/02/05 SEMTECH CORP DE 1.01 02/25/05 SENOMYX INC DE 8.01,9.01 03/03/05 SHANNON INTERNATIONAL RESOURCES INC NV 2.01,3.02,9.01 02/23/05 SHOE PAVILION INC DE 8.01,9.01 03/02/05 SIMMONS FIRST NATIONAL CORP AR 7.01 03/02/05 SIRICOMM INC DE 5.02,9.01 03/02/05 SKYTERRA COMMUNICATIONS INC DE 7.01,9.01 03/03/05 SLS INTERNATIONAL INC DE 2.02,9.01 03/02/05 SMART ONLINE INC 8.01,9.01 03/03/05 SMITH INTERNATIONAL INC DE 1.01,5.02,9.01 02/28/05 SMITH MICRO SOFTWARE INC DE 2.02,9.01 03/03/05 SOLECTRON CORP DE 2.06 02/25/05 SOMERA COMMUNICATIONS INC DE 1.01,9.01 03/02/05 SONUS NETWORKS INC DE 2.02,9.01 03/03/05 SOUTH DAKOTA SOYBEAN PROCESSORS LLC 5.02 03/02/05 SOUTHWESTERN ENERGY CO AR 7.01 03/03/05 SPECTRUM SCIENCES & SOFTWARE HOLDINGS DE 2.01,7.01 03/03/05 SPIRIT FINANCE CORP 2.02,7.01,9.01 03/03/05 SPX CORP DE 7.01,9.01 03/02/05 SPX CORP DE 2.06 03/01/05 SPX CORP DE 2.02,9.01 03/03/05 SPX CORP DE 2.06 12/21/04 AMEND SS&C TECHNOLOGIES INC DE 1.01,2.01,9.01 02/28/05 STAPLES INC DE 1.01 03/03/05 STEELCLOUD INC VA 8.01,9.01 03/03/05 STRATEGIC DIAGNOSTICS INC/DE/ DE 2.02,9.01 03/03/05 STRATEGIC HOTEL CAPITAL INC 2.02,9.01 03/03/05 Structured Adjustable Rate Mortgage L DE 9.01 02/25/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 03/01/05 Structured Asset Securities Corp Mort DE 9.01 02/25/05 Structured Asset Securities Corp Mort DE 9.01 02/25/05 STRUCTURED PRODUCTS CORP TIERSSM TENS DE 8.01,9.01 02/28/05 SUMMUS INC USA FL 1.02,2.04,3.02,9.01 02/25/05 SUN HEALTHCARE GROUP INC DE 2.02 03/02/05 SUNTERRA CORP MD 1.01,9.01 02/25/05 SUPERIOR ESSEX INC DE 1.01 02/25/05 Surge Global Energy, Inc. 1.01,3.02 02/25/05 SUSQUEHANNA MEDIA CO DE 4.02 03/03/05 SWS GROUP INC DE 1.01,9.01 03/01/05 SYPRIS SOLUTIONS INC DE 1.01,5.02,9.01 02/25/05 TALBOTS INC DE 1.01,9.01 02/25/05 TARGET CORP MN 8.01,9.01 03/03/05 TARGETED GENETICS CORP /WA/ WA 2.02,9.01 03/03/05 TEAM FINANCIAL INC /KS KS 2.01 02/25/05 TECHNE CORP /MN/ MN 1.01,9.01 03/01/05 TECHNOCONCEPTS, INC. CO 1.01,9.01 02/25/05 TEKNOWLEDGE CORP DE 4.01,9.01 02/25/04 TELEGLOBE INTERNATIONAL HOLDINGS LTD 2.02,9.01 03/03/05 TESORO CORP /NEW/ DE 1.01,9.01 03/01/05 Texas Roadhouse, Inc. DE 1.01 02/25/05 THOR INDUSTRIES INC DE 2.02,9.01 03/01/05 THORATEC CORP CA 1.01,5.03,9.01 02/25/05 TIAA REAL ESTATE ACCOUNT NY 4.01,9.01 02/28/05 TIMBERLAND CO DE 8.01,9.01 03/03/05 TITAN CORP DE 1.01,9.01 03/01/05 TOOTSIE ROLL INDUSTRIES INC VA 5.02 03/01/05 TOWN & COUNTRY TRUST MD 5.02,9.01 03/01/05 TRANSACT TECHNOLOGIES INC DE 2.02,9.01 03/03/05 TRANSMETA CORP DE 5.03 02/25/05 TRI STATE 1ST BANK INC OH 8.01,9.01 03/03/05 TRIBUNE CO DE 5.02 03/03/05 TRINITY INDUSTRIES INC DE 2.02,7.01 03/02/05 TRINITY3 CORP DE 5.02 02/28/05 TRUSTMARK CORP MS 7.01,9.01 03/03/05 TULLYS COFFEE CORP 8.01,9.01 03/03/05 TURBOCHEF TECHNOLOGIES INC DE 1.01,2.03,9.01 02/28/05 U S PHYSICAL THERAPY INC /NV NV 2.02,9.01 03/03/05 U S RESTAURANT PROPERTIES INC MD 1.01,2.01,2.03,4.01,5.01,5.02 02/25/05 UIL HOLDINGS CORP CT 5.02 03/01/05 UMPQUA HOLDINGS CORP OR 7.01,9.01 03/02/05 UNISOURCE ENERGY CORP AZ 1.01,2.03,8.01,9.01 03/01/05 UNITED NATURAL FOODS INC DE 2.02,9.01 03/01/05 UNITED RETAIL GROUP INC/DE DE 1.01,9.01 03/03/05 UNITED THERAPEUTICS CORP DE 8.01 02/28/05 US UNWIRED INC LA 2.01,4.02,9.01 02/10/05 USA TECHNOLOGIES INC PA 1.01 02/28/05 USF CORP DE 1.01,9.01 02/27/05 USF CORP DE 8.01,9.01 02/25/05 VALENCE TECHNOLOGY INC DE 8.01,9.01 03/01/05 VALERO ENERGY CORP/TX DE 7.01,9.01 03/03/05 VALPEY FISHER CORP MD 2.02,9.01 03/03/05 VARSITY GROUP INC 2.02,9.01 03/03/05 VECTOR GROUP LTD DE 2.03,3.02 03/02/05 VECTREN CORP IN 8.01 03/02/05 VECTREN CORP IN 1.01 03/03/05 VERSATA INC DE 2.02,9.01 03/03/05 VERTIS INC DE 5.02,9.01 02/28/05 VIACELL INC 2.02,9.01 03/03/05 VIASYS HEALTHCARE INC DE 1.01,1.02,9.01 03/03/05 AMEND VIGNETTE CORP DE 1.01 02/25/05 VIISAGE TECHNOLOGY INC DE 2.02,9.01 03/02/05 VIRAGEN INC DE 5.03,9.01 02/28/05 VIROPHARMA INC DE 3.02 02/28/05 VISANT CORP 7.01 03/03/05 VISANT HOLDING CORP 7.01 03/03/05 VISTACARE, INC. DE 8.01 03/02/05 VITA FOOD PRODUCTS INC NV 2.02,9.01 02/28/05 VITAL IMAGES INC MN 2.02,9.01 03/03/05 VITAL SIGNS INC NJ 1.01,9.01 02/25/05 W3 GROUP INC DE 1.02,7.01,9.01 03/02/05 WALTER INDUSTRIES INC /NEW/ DE 1.01,9.01 02/25/05 WARNACO GROUP INC /DE/ DE 2.02 03/03/05 WASHINGTON MUTUAL MORT PS THR CERTS DE 8.01 02/25/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 03/01/05 WASTE SERVICES, INC. A6 8.01,9.01 03/03/05 WCA WASTE CORP 2.02,7.01,9.01 02/28/05 WEIGHT WATCHERS INTERNATIONAL INC VA 2.02,9.01 03/03/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 02/28/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 03/02/05 WEST MARINE INC DE 2.02,9.01 03/03/05 WESTCOAST HOSPITALITY CORP WA 1.01 02/25/05 WESTERN POWER & EQUIPMENT CORP DE 5.02 02/28/05 WESTPOINT STEVENS INC DE 1.01,9.01 02/28/05 WHITTIER ENERGY CORP NV 7.01,9.01 03/03/05 WHOLE FOODS MARKET INC TX 8.01,9.01 03/02/05 WHOLESALE AUTO RECEIVABLES CORP DE 9.01 02/24/05 WILEY JOHN & SONS INC NY 7.01 01/31/05 WILLOW GROVE BANCORP INC/NEW PA 1.02,5.02 02/26/05 WINDROSE MEDICAL PROPERTIES TRUST MD 2.02,9.01 03/02/05 WITNESS SYSTEMS INC DE 7.01 02/15/05 WORLD FUEL SERVICES CORP FL 5.03,9.01 03/01/05 WYETH DE 5.02 02/28/05 XENOGEN CORP DE 2.02,9.01 03/03/05 Xenonics Holdings, Inc. NV 1.01,9.01 02/25/05 XLR MEDICAL CORP. NV 1.01,7.01,9.01 02/28/05 XRG INC DE 2.02,9.01 03/02/05 XSTREAM BEVERAGE NETWORK, INC. NV 1.01,3.02,9.01 02/25/05 YOUNG INNOVATIONS INC MO 1.01 03/01/05 ZANETT INC DE 2.01 03/03/05 ZYGO CORP DE 1.01 02/25/05