SEC NEWS DIGEST Issue 2004-223 November 19, 2004 ENFORCEMENT PROCEEDINGS IN THE MATTER OF DAVID ABISH, CHRISTOPHER BETTS, MARK CHARVAT, JAMES CORCORAN, PAUL FEENY, ROBERT PRATT, MARIO RODRIGUEZ, SCOTT SIEGEL, ANDREW TURSI AND DAVID WEEKS On November 18, the Commission issued an Order Making Findings and Imposing Remedial Sanctions Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Order) against Paul Feeny (Feeny) and David Weeks (Weeks) (collectively, the Respondents). The Order finds that each of the Respondents was a registered representative associated with Sterling Foster & Company, Inc. (Sterling Foster) between October 1994 and February 1997. Sterling Foster was registered with the Commission as a broker-dealer pursuant to Section 15(b) of the Exchange Act. The Order further finds that: (1) On Dec. 1, 2000, Feeny pled guilty to one count of conspiracy to commit securities fraud, mail fraud and wire fraud, in violation of Title 18 United States Code, Section 371 and one count of securities fraud, in violation of Title 15 United States Code, Section 78j(b) before the U.S. District Court for the Southern District of New York, in United States v. Feeny, 00 CR 91. On Oct. 29, 2002, Feeny was sentenced to three years of supervised release and ordered to pay $75,411 in restitution; and (2) On June 26, 2000, Weeks pled guilty to one count of conspiracy to commit securities fraud, mail fraud and wire fraud in violation of Title 18 United States Code, Section 371 and three counts of securities fraud in violation of Title 15 United States Code Section 78j(b) before the U.S. District Court for the Southern District of New York, in United States v. Weeks, 00 CR 91. On Nov. 13, 2003, Weeks was sentenced to 36 months probation and ordered to pay $1,151,649 in restitution. Based on the above, the Order bars each Respondent from association with any broker or dealer. Former Sterling Foster registered representatives David Abish, Christopher Betts, Mark Charvat, Robert Pratt, Mario Rodriguez, Scott Siegel and Andrew Tursi were barred in a prior Commission order (see Rel. 34-50638/Nov. 5, 2004). (Rel. 34-50701; File No. 3-11632) COMMISSION DECLARES DECISION AS TO EMEX CORPORATION FINAL The decision of an administrative law judge with respect to Emex Corporation has become final. The law judge found that Emex violated Section13(a) of the Securities Exchange Act of 1934, and Exchange Act Rules13a-1 and13a-13 by failing to file annual reports on Form 10-KSB and quarterly reports on Form 10-QSB for any fiscal period subsequent to its fiscal quarter ended Sept. 30, 2002. The law judge revoked the registration of all securities of Emex Corporation. (Rel. 34-50702; File No. 3-11683) IN THE MATTER OF EFUNDS CORPORATION On November 19, the Commission issued an Order Instituting Cease-and- Desist Proceedings, Making Findings and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against eFunds Corporation. eFunds, a Delaware corporation with its principal office in Scottsdale, Arizona, processes electronic payments including debit card and automated teller machine transactions. The Order finds that in the second quarter of 2001, eFunds improperly recognized $2.1 million in revenue from a purported penalty payment by an affiliated entity through an agreement, in the third quarter of 2001, to reimburse the affiliated entity by paying future consulting fees that would approximate the amount of the penalty payment. The Order finds that eFunds violated Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 12b-20 and 13a- 13 thereunder. Based on the above, the Order requires the company to cease and desist from committing or causing any violations or any future violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. eFunds consented to the issuance of the Order without admitting or denying any of the allegations in the Order. In determining to accept the Offer, the Commission considered remedial acts promptly undertaken by eFunds and cooperation afforded the Commission staff. (Rel. 34-50706; AAE Rel. 2139; File No. 3-11743) IN THE MATTER OF JERRY LESTER On November 19, the Commission issued an Order Instituting Cease-and- Desist Proceedings, Making Findings and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against Jerry K. Lester, of Austin, Texas, the former president of the financial institutions and networks division of eFunds Corporation. eFunds, a Delaware corporation with its principal office in Scottsdale, Arizona, processes electronic payments including debit card and automated teller machine transactions. The Order finds that in the second quarter of 2001, eFunds improperly recognized $2.1 million in revenue from a purported penalty payment by an affiliated entity through an agreement, in the third quarter of 2001, to reimburse the affiliated entity by paying future consulting fees that would approximate the amount of the penalty payment. The Order finds that Lester knew or should have known that, under Generally Accepted Accounting Principles, eFunds’ agreement to repay the penalty payment through future consulting agreements prohibited eFunds from recognizing the penalty payment as revenue in the second quarter of 2001. The Order further finds that Lester knew or should have known that, because the two agreements were linked and the second agreement for future consulting fees had not been executed until the third quarter of 2001, it was not appropriate for eFunds to recognize revenue for the penalty payment. The Order finds that Lester committed violations of Section 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 13b2-1 thereunder and caused eFunds’ violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. Based on the above, the Order requires Lester to cease and desist from committing or causing any violations and any future violations of Section 13(b)(5) of the Exchange Act and Rule 13b2-1 thereunder and causing any violations and any future violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. The Order further requires Lester to pay disgorgement and prejudgment interest in the total amount of $21,782.44. Lester consented to the issuance of the Order without admitting or denying any of the allegations contained therein. (Rel. 34-50707; AAE Rel. 2140; File No. 3-11744) IN THE MATTER OF BARRY GOODMAN An Administrative Law Judge has issued an Order Making Findings and Imposing Sanction by Default (Default Order) in the matter of Barry J. Goodman. The Order Instituting Proceedings alleged that on March 10, 2004, the U.S. District Court for the District of Massachusetts permanently enjoined Respondent Barry J. Goodman from future violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. The Default Order finds these allegations to be true and bars Respondent Goodman from association with an investment adviser. (Rel. IA-2330; File No. 3- 11708) IN THE MATTER OF ROBOTIC VISION SYSTEMS, INC. SEC INSTITUTES SETTLED CEASE-AND-DESIST PROCEEDINGS AGAINST ROBOTIC VISION SYSTEMS, INC. FOR VIOLATIONS OF THE ANTIFRAUD AND BOOKS AND RECORDS PROVISIONS OF THE EXCHANGE ACT On November 19, the Commission issued an Order Instituting Cease-and- Desist Proceedings, Making Findings, and Imposing Cease-and-Desist Order Pursuant to Section 21C of the Securities and Exchange Act of 1934 against Robotic Vision Systems, Inc. (Robotic). The Order finds that between August and December 2000, Robotic materially misstated its revenue and income in its financial statements filed with the Commission and in press releases reporting financial results. As a result, in its annual report on Form 10-K for its fiscal year ended Sept. 30, 2000, Robotic overstated its revenue by $4.74 million, or 2.1%, and its net income by $1.45 million, or 13.5%. Robotic’s misstatements arose because the company improperly booked revenue from non-standard transactions with its distributors and customers. Between December 1999 and September 2000, the company entered into approximately 36 purported sales to its distributors and customers which deferred, conditioned or even negated their obligation to pay for the products. Subsequently, Robotic’s CFO and Corporate Controller, among others, became aware of the problematic transactions, and failed to correct the improper accounting or inform Robotic’s auditors. The Commission found that Robotic violated Section 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rule 10b-5, 12b-20, 13a-1 and 13a-13 thereunder. (Rel. 34-50704; AAE Rel. 2137; File No. 3-11741) IN THE MATTER OF GARY MOE AND ID INTEGRATION, INC. SEC INSTITUTES SETTLED CEASE-AND-DESIST PROCEEDINGS AGAINST DISTRIBUTOR IN FINANCIAL FRAUD INVOLVING ROBOTIC VISION SYSTEMS, INC. On November 19, the Commission issued an Order Instituting Cease-and- Desist Proceedings, Making Findings and Imposing Cease-and-Desist Orders Pursuant to Section 21C of the Securities and Exchange Act of 1934 against ID Integration, Inc. (IDI) and its vice president, Gary Moe (Moe). The Order finds that between August and December 2000, Robotic Vision Systems, Inc. (Robotic), a technology company, materially misstated its revenue and income in its financial statements filed with the Commission and in press releases reporting financial results. As a result, in its annual report on Form 10-K for its fiscal year ended Sept. 30, 2000, Robotic overstated its revenue by $4.74 million, or 2.1%, and its net income by $1.45 million, or 13.5%. Robotic’s misstatements arose because the company improperly booked revenue from non-standard transactions with its distributors and customers. The Order further finds that between June and September 2000, Moe and IDI entered into two purported sales with Robotic’s ACIM division, in which ACIM granted IDI an unconditional right of return. In September 2000, when negotiating the second transaction, an ACIM executive requested that ID Integration omit the right of return from its purchase order so that Robotic could book revenue from the transaction. Moe agreed, and omitted any reference to the right of return. Based on the above, the Order finds that IDI and Moe caused Robotic’s violations of Section 10(b) and 13(a) of the Exchange Act and Rules 10b-5, 12b-20 and 13a-1 thereunder. (Rel. 34-50705; AAE Rel. 2138; File No. 3-11742) COMMISSION FILES CIVIL FRAUD ACTION AND IMPOSES OFFICER AND DIRECTOR BARS, BY CONSENT, ON FORMER CFO AND CORPORATE CONTROLLER OF NEW HAMPSHIRE TECHNOLOGY COMPANY The Commission announced today the filing of a civil fraud action, in Massachusetts federal court, against five current and former employees of Robotic Vision Systems, Inc. (Robotic), a publicly traded technology company currently based in Nashua, New Hampshire. Four of the defendants – Frank D. Edwards, Laurence D. Cohen, Mark A. Tatkow, and Curtis W. Howes – have consented to the entry of judgments against them, without admitting or denying the allegations in the Commission’s complaint. The Commission’s complaint is pending against William Baker, the former General Manager of the 2D Business Unit of Robotic’s ACIM division. In its complaint, the Commission alleged that during its fiscal year 2000, Robotic’s ACIM division improperly recorded revenue from approximately 36 purported sales to distributors totaling approximately $4.73 million in order to meet its revenue and sales goals. According to the complaint, between December 1999 and September 2000, ACIM negotiated numerous purported sales to its distributors and customers which contained non-standard terms that deferred, conditioned or even negated the distributors’ obligations to pay for the ACIM products. Recognizing revenue from these transactions was contrary to generally accepted accounting principles (GAAP). According to the complaint, most of the non-standard deals were negotiated or approved by defendant Tatkow, the former Senior Vice President of Worldwide Sales, who pressured his sales staff to induce ACIM’s distributors to place such orders at the end of each quarter so that ACIM could meet its sales and revenue targets. Prior to the filing of the company’s Form 10-K for fiscal year 2000, defendants Edwards (Robotic’s former CFO), Cohen (Robotic’s former Corporate Controller) and Howes (the former Acting President of ACIM) knew or were reckless in not knowing that the sales contained consignment terms and knew or were reckless in not knowing that the recognition of revenue from such deals had been improper. Nevertheless, they did not correct the improper revenue recognition, nor did they inform Robotic’s Board of Directors, Audit Committee, or outside auditors of what they had learned. As a result, the company overstated its net income by 13.5% and its revenue by 2.1%. In their Consents to Final Judgment, the defendants agreed, without admitting or denying the allegations in the complaint, to the following relief: •Edwards, Robotic’s former CFO, agreed to pay a civil monetary penalty of $75,000, be barred for a period of five years from serving as an officer or director of a public company, and be permanently enjoined from violating Sections 10(b), 13(a), 13(b)(5), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1, 13a-13, 13b2-1 and 13b2-2; •Cohen, Robotic’s former Corporate Controller, agreed to pay a civil monetary penalty of $40,000, be barred for a period of five years from serving as an officer or director of a public company, and be permanently enjoined from violating Sections 10(b), 13(a), 13(b)(5), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1, 13a-13, 13b2-1 and 13b2-2; •Tatkow, Robotic’s former Senior Vice President of Sales agreed to pay a civil monetary penalty of $65,000, disgorge a $10,000 performance bonus, and be permanently enjoined from violating Sections 10(b), 13(a), 13(b)(5) and 13(b)(2)(A) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1, 13a-13, 13b2-1 and 13b2-2; •Howes, the former Acting President of Robotic’s ACIM division, agreed to pay a civil monetary penalty of $25,000, disgorge $15,000 performance bonus, and be permanently enjoined from violating Sections 10(b), 13(a), 13(b)(5), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1, 13a-13 and 13b2-1. The Commission’s complaint also alleges that Baker, the sole remaining defendant, told a distributor "in your [purchase order] to us you cannot state that you have the right to return the product" because "[w]hen you do that, we can’t book the order as revenue." The improper transactions Baker negotiated, coupled with the other consignment transactions, resulted in Robotic materially overstating its revenue and net income for fiscal year 2000. The Commission also instituted and settled cease-and-desist proceedings against Robotic and one of its distributors, ID Integration, and the President of ID Integration, Gary Moe. In the Orders, which were consented to by Robotic, ID Integration and Moe without admitting or denying the allegations in the Orders, the Commission found that Robotic committed violations of the antifraud and other provisions of the federal securities laws, while ID Integration and Moe caused violations of the antifraud and other provisions of the federal securities laws. [SEC v. William M. Baker, et al., Civil Action No. 04-12444 DPW, D.Mass.] (LR-18980) SEC v. PAUL BRISTOW AND NIKHIL SINHA The Commission today filed civil charges against eFunds Corporation’s former chief financial officer, Paul H. Bristow, of Halliburton, Ontario, Canada, and former executive vice president of the business enterprise group, Nikhil Sinha, of Austin, Texas. eFunds, a Delaware corporation with its principal office in Scottsdale, Arizona, processes electronic payments including debit card and automated teller machine transactions. The Commission’s complaint alleges that in the second quarter of 2001, eFunds improperly recognized $2.1 million in revenue from a purported penalty payment by an affiliated entity. The complaint alleges eFunds’ recognition of the penalty payment as revenue was not appropriate because, among other things, eFunds agreed, in the third quarter of 2001, to reimburse the affiliated entity by paying future consulting fees that would approximate the amount of the penalty payment. The complaint further alleges that Bristow and Sinha each reviewed and approved the arrangement to repay the penalty payment to the affiliated entity, knowing that the future consulting fees would approximate the amount of the penalty payment, and that they were reckless in causing eFunds to recognize the $2.1 million as revenue in the second quarter of 2001. Bristow, without admitting or denying the allegations in the complaint, has consented to the entry of a Final Judgment against him enjoining him from violating Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5 and 13b2-1 thereunder, and from aiding and abetting violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. The Final Judgment also requires Bristow to pay $53,680 disgorgement plus $6,999.89 in prejudgment interest and imposes a $30,000 civil penalty for his wrongdoing. Sinha, without admitting or denying the allegations in the complaint, has consented to the entry of a Final Judgment enjoining him from violating Section 13(b)(5) of the Exchange Act and Rule 13b2-1 thereunder, and from aiding and abetting violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. The Final Judgment also requires Sinha to pay $58,152 disgorgement plus $6,717.56 in prejudgment interest and imposes a $25,000 civil penalty for his wrongdoing. [SEC v. Paul H. Bristow and Nikhil Sinha, Civil Action No. CIV04-2601-PHX-FJM] (LR-18981; AAE Rel. 2141) INVESTMENT COMPANY ACT RELEASES AMERICAN FAMILY LIFE INSURANCE COMPANY, ET AL. An order has been issued on an application filed by American Family Life Insurance Company, American Family Variable Account I, and American Family Variable Account II pursuant to Section 26(c) of the Investment Company Act approving the substitution of shares of (1) Initial Class shares of the Fidelity VIP Mid Cap Portfolio (Replacement Portfolio) of the Fidelity Insurance Products Fund III for Investor Class shares of Strong Mid Cap Growth Fund of the Strong Variable Insurance Funds, Inc. and (2) Initial Class shares of the Replacement Portfolio for Investor Class shares of Strong Opportunity Fund II of Strong Opportunity Fund II, Inc. (Rel. IC-26657 - November 18) HOLDING COMPANY ACT RELEASES ALLEGHENY ENERGY, INC., ET AL. A notice has been issued giving interested persons until Dec. 13, 2004, to request a hearing on a proposal by Allegheny Energy, Inc. (Allegheny), a registered holding company; Allegheny Energy Supply Company, LLC, a registered holding company and public utility company subsidiary of Allegheny; Allegheny's wholly-owned public-utility company subsidiaries, Monongahela Power Company, Mountaineer Gas Company, The Potomac Edison Company, West Penn Power Company, and Allegheny Generating Company; and the Allegheny system service company, Allegheny Energy Service Corporation, requesting authority to continue the Allegheny system money pool through April 30, 2005. (Rel. 35-27911) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change filed by the Municipal Securities Rulemaking Board (SR-MSRB-2004-05) under Section 19(b)(1) of the Securities Exchange Act of 1934 to offer a new historical data product. (Rel. 34-50689) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change filed by the Municipal Securities Rulemaking Board to establish the implementation plan for real-time transaction reporting and price dissemination (SR-MSRB-2004-07) 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 November 22. (Rel. 34-50692) WITHDRAWAL SOUGHT A notice has been issued giving interested persons until Dec. 14, 2004, to comment on the application of Southwest Gas Corporation to withdraw its common stock, $1.00 par value, from listing and registration on the Pacific Exchange. (Rel. 34-50703) 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 KYTO BIOPHARMA INC, 41A AVENUE ROAD AT YORK SQUARE, TORONTO ONTARIO, A1, 00000, 416-955-0159 - 4,500,000 ($225,000.00) Equity, (File 333-120582 - Nov. 18) (BR. 01) S-8 DARK DYNAMITE, INC, 63 WEST 100 SOUTH, SECOND FLOOR STUDIO, SALT LAKE CITY, UT, 84101, 801-575-8073 - 1,000,000,000 ($100,000.00) Equity, (File 333-120583 - Nov. 18) (BR. 02) S-8 MACERICH CO, 401 WILSHIRE BLVD, STE 700, SANTA MONICA, CA, 90401, 3103946000 - 0 ($32,000,000.00) Other, (File 333-120585 - Nov. 18) (BR. 08) SB-2 SIMTEK CORP, 4250 BUCKINGHAM DR 100, COLORADO SPRINGS, CO, 80907, 7195319444 - 8,126,936 ($4,827,271.00) Equity, (File 333-120586 - Nov. 18) (BR. 36) S-8 REALITY WIRELESS NETWORKS INC, 7235 NORTH CREEK LOOP, GIG HARBOR, WA, 98335, 253-853-3632 - 25,000,000 ($1,125,000.00) Equity, (File 333-120587 - Nov. 18) (BR. 03) S-8 MAXXON INC, 9202 SOUTH TOLEDO AVENUE, TULSA, OK, 74137, 9184921257 - 31,000,000 ($1,550,000.00) Equity, (File 333-120592 - Nov. 18) (BR. 36) S-4 LEAR CORP /DE/, 21557 TELEGRAPH RD, SOUTHFIELD, MI, 48034, 2484471500 - 0 ($400,000,000.00) Non-Convertible Debt, (File 333-120593 - Nov. 18) (BR. 06) S-8 MICROMUSE INC, 139 TOWNSEND ST, FIRST FLOOR, SAN FRANCISCO, CA, 94107, 4155389090 - 0 ($38,015,931.92) Equity, (File 333-120594 - Nov. 18) (BR. 03) S-3 HEALTHCARE REALTY TRUST INC, 3310 WEST END AVE, FOURTH FL SUITE 700, NASHVILLE, TN, 37203, 6152699175 - 0 ($500,000,000.00) Unallocated (Universal) Shelf, (File 333-120595 - Nov. 18) (BR. 08) S-8 SYNERGY FINANCIAL GROUP INC /NJ/, 310 NORTH AVE EAST, CRANFORD, NJ, 07016, 8006933838 - 985,027 ($10,189,726.00) Equity, (File 333-120596 - Nov. 18) (BR. 07) S-8 STRONG TECHNICAL INC, 303 CHURCH STREET, ROCK HILL, SC, 29730, 8032308487 - 3,500,000 ($35,000.00) Equity, (File 333-120597 - Nov. 18) (BR. 09) S-4 PARKER DRILLING CO /DE/, 1401 ENCLAVE PARKWAY, SUITE 600, HOUSTON, TX, 77077, 2814062000 - 0 ($150,000,000.00) Non-Convertible Debt, (File 333-120598 - Nov. 18) (BR. 04) S-3 DIGITAL RIVER INC /DE, 9625 W 76TH STREET SUITE 150, EDEN PRAIRIE, MN, 55344, 9522531234 - 0 ($11,893,491.00) Equity, (File 333-120602 - Nov. 18) (BR. 03) S-11 BIMINI MORTGAGE MANAGEMENT INC, 3305 FLAMINGO DRIVE, SUITE 100, VERO BEACH, FL, 32963, 7722311400 - 0 ($56,157,500.00) Equity, (File 333-120603 - Nov. 18) (BR. 08) S-8 ADVANCED ENVIRONMENTAL RECYCLING TECHNOLOGIES INC, 914 N. JEFFERSON STREET, -, SPRINGDALE, AR, 72764, 479-756-7400 - 0 ($5,296,991.00) Equity, (File 333-120604 - Nov. 18) (BR. 06) SB-2 ROO GROUP INC, 62 WHITE STREET, THIRD FLOOR, NEW YORK, NY, 10013, 646-320-4394 - 0 ($12,473,571.44) Equity, (File 333-120605 - Nov. 18) (BR. 08) S-8 ZIPREALTY INC, 2000 POWELL STREET, SUITE 1555, EMERYVILLE, CA, 94608, 510-735-2600 - 0 ($29,856,411.00) Equity, (File 333-120606 - Nov. 18) (BR. 08) S-8 PALMONE INC, 400 N. MCCARTHY BOULEVARD, MILPITAS, CA, 95035, 4088789000 - 3,741,370 ($133,192,772.00) Equity, (File 333-120607 - Nov. 18) (BR. 03) SB-2 iVoice Technology, Inc., 750 HIGHWAY 34, MATAWAN, NJ, 07747, 732-441-7700 - 1,235,031,579 ($12,350,316.00) Equity, (File 333-120608 - Nov. 18) (BR. 03) SB-2 Deep Field Technologies, Inc., 750 HIGHWAY 34, MATAWAN, NJ, 07747, 732-441-7700 - 1,147,531,579 ($11,475,316.00) Equity, (File 333-120609 - Nov. 18) (BR. 03) S-3 CONSUMERS ENERGY CO, ONE ENERGY PLAZA, JACKSON, MI, 49201, 5177881031 - 0 ($1,500,000,000.00) Non-Convertible Debt, (File 333-120611 - Nov. 18) (BR. 02) S-3 COUSINS PROPERTIES INC, 2500 WINDY RIDGE PKWY STE 1600, ATLANTA, GA, 30339-5683, 7709552200 - 0 ($166,859,375.00) Equity, (File 333-120612 - Nov. 18) (BR. 08) 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 ------------------------------------------------------------------------------------------------ 1ST STATE BANCORP INC VA 8.01,9.01 11/17/04 AAMES INVESTMENT CORP MD 8.01,9.01 11/15/04 AARON RENTS INC GA 2.02,9.01 11/18/04 ABERCROMBIE & FITCH CO /DE/ DE 8.01,9.01 11/16/04 ABFC ASSET-BACKED CERTIFICATES SERIES DE 8.01,9.01 08/25/04 AMEND ACCESSITY CORP NY 2.02,9.01 11/15/04 ACE SECURITIES CORP DE 8.01,9.01 11/18/04 ACMAT CORP CT 3.01,9.01 11/17/04 ACURA PHARMACEUTICALS, INC NY 5.02 11/17/04 ADA-ES INC CO 8.01 11/18/04 ADELPHIA COMMUNICATIONS CORP DE 3.03,5.03,9.01 11/14/04 ADVANTAGE CAPITAL DEVELOPMENT CORP NV 8.01,9.01 11/17/04 AEGIS COMMUNICATIONS GROUP INC DE 5.02 11/12/04 AEROPOSTALE INC 7.01,9.01 11/18/04 AIRTRAN HOLDINGS INC NV 1.01,9.01 11/16/04 ALDERWOODS GROUP INC DE 2.02,9.01 11/17/04 ALDILA INC DE 7.01,9.01 11/18/04 ALEXION PHARMACEUTICALS INC DE 8.01,9.01 11/16/04 ALLIANCE PHARMACEUTICAL CORP NY 9.01 03/15/02 AMEND ALLIANT TECHSYSTEMS INC DE 1.01 11/16/04 ALLIED CAPITAL CORP MD 1.01,2.03,9.01 11/15/04 AMARU INC NV 3.02 10/28/04 AMERICAN FINANCIAL GROUP INC OH 8.01,9.01 11/17/04 AMERICAN REALTY INVESTORS INC NV 2.02,9.01 11/15/04 ANALEX CORP NY 8.01,9.01 11/17/04 ANDRX CORP /DE/ DE 1.01,9.01 11/15/04 APPLIED EXTRUSION TECHNOLOGIES INC /D DE 1.01,3.01 11/16/04 APPLIED MICRO CIRCUITS CORP DE 2.05 11/15/04 ARADYME CORP DE 8.01,9.01 11/17/04 ARADYME CORP DE 8.01,9.01 11/18/04 ARTHROCARE CORP DE 2.01,8.01,9.01 11/12/04 ASSET BACKED SECURITIES CORP DE 8.01,9.01 11/18/04 ASTORIA FINANCIAL CORP DE 1.01,5.02,9.01 11/18/04 ATLANTIC COAST ENTERTAINMENT HOLDINGS NJ 2.03,8.01,9.01 11/12/04 ATLANTIC SYNERGY INC NV 5.02,5.03,8.01 11/16/04 AUTODESK INC DE 8.01,9.01 11/18/04 AUTODESK INC DE 2.02,9.01 11/18/04 AVAX TECHNOLOGIES INC DE 4.01,9.01 09/23/04 AMEND AVAYA INC DE 9.01 11/16/04 BALLY TOTAL FITNESS HOLDING CORP DE 2.02,9.01 11/18/04 BARNES & NOBLE INC DE 2.01,9.01 11/12/04 BAXTER INTERNATIONAL INC DE 8.01,9.01 11/16/04 BAXTER INTERNATIONAL INC DE 5.02 11/16/04 AMEND BAYVIEW FINANCIAL SECURITIES CO LLC DE 8.01 11/16/04 BEA SYSTEMS INC DE 2.02 11/11/04 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 11/18/04 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 11/12/04 BECKMAN COULTER INC DE 7.01 11/18/04 BEHRINGER HARVARD REIT I INC MD 1.01,9.01 11/16/04 BELL MICROPRODUCTS INC CA 1.01 11/12/04 BIGGEST LITTLE INVESTMENTS LP DE 8.01 11/18/04 BIMINI MORTGAGE MANAGEMENT INC MD 8.01 11/18/04 BIOENVISION INC DE 1.01,5.03,8.01,9.01 11/17/04 BLACK WARRIOR WIRELINE CORP DE 1.01,2.03,9.01 11/14/04 BLUE COAT SYSTEMS INC DE 2.02,9.01 11/18/04 BMC INDUSTRIES INC/MN/ MN 5.02,7.01 11/12/04 BON TON STORES INC PA 2.02,9.01 11/18/04 BONTEX INC VA 4.01,9.01 09/28/04 AMEND BOSTON SCIENTIFIC CORP DE 1.01,8.01,9.01 11/18/04 BRANDYWINE OPERATING PARTNERSHIP LP / DE 8.01 11/18/04 BRANDYWINE REALTY TRUST MD 8.01 11/18/04 Bridge Capital Holdings CA 5.02,9.01 11/18/04 BRINKS CO VA 1.01,2.03,9.01 11/18/04 BROADWING CORP DE 2.02 11/09/04 BRODER BROS CO MI 7.01,9.01 11/17/04 BUCA INC /MN MN 1.01,1.02,2.03,9.01 11/15/04 BUILD A BEAR WORKSHOP INC DE 5.02,7.01,9.01 11/17/04 CAM COMMERCE SOLUTIONS INC DE 1.01 11/17/04 CANARGO ENERGY CORP DE 2.02,7.01 11/17/04 CAPITAL ALLIANCE INCOME TRUST REAL ES DE 8.01 11/16/04 CAPITOL FEDERAL FINANCIAL 7.01,9.01 11/17/04 CARDIMA INC DE 3.01,9.01 11/17/04 CAREY W P & CO LLC DE 2.01,9.01 09/01/04 AMEND CASUAL MALE RETAIL GROUP INC DE 2.02,7.01,9.01 11/18/04 CBRL GROUP INC TN 2.02,7.01,9.01 11/18/04 CDI CORP PA 1.01,2.03,5.02 11/12/04 CELL GENESYS INC DE 2.03,3.02,9.01 11/12/04 CENTRAL GARDEN & PET COMPANY DE 2.02,9.01 11/18/04 CENTRAL VERMONT PUBLIC SERVICE CORP VT 7.01,8.01 11/16/04 CHASE MANHATTAN BANK USA DE 8.01,9.01 09/14/04 CHESAPEAKE CORP /VA/ VA 8.01,9.01 11/18/04 CHESAPEAKE ENERGY CORP OK 2.03,9.01 11/17/04 CHINA ENERGY SAVINGS TECHNOLOGY, INC. NV 2.01,2.02,3.02,9.01 11/17/04 CHINA ENERGY VENTURES CORP NV 1.01 11/10/04 CHURCHILL DOWNS INC KY 2.02,2.06,4.02,9.01 11/17/04 CHYRON CORP NY 5.02 11/17/04 CIROND CORP NV 1.01,1.02,3.02 09/20/04 AMEND CLAIRES STORES INC DE 2.02,9.01 11/18/04 CNH CAPITAL RECEIVABLES INC DE 8.01,9.01 11/15/04 CNH CAPITAL RECEIVABLES INC DE 8.01,9.01 11/15/04 CNH CAPITAL RECEIVABLES INC DE 8.01,9.01 11/15/04 CNH CAPITAL RECEIVABLES INC DE 8.01,9.01 11/15/04 CNH CAPITAL RECEIVABLES INC DE 8.01,9.01 11/15/04 CNH CAPITAL RECEIVABLES INC DE 8.01,9.01 11/15/04 CNH CAPITAL RECEIVABLES INC DE 8.01,9.01 11/15/04 COLE NATIONAL GROUP INC DE 1.01,9.01 11/01/04 COMDIAL CORP DE 5.02,9.01 11/16/04 COMM BANCORP INC PA 8.01 11/17/04 COMMERCIAL NATIONAL FINANCIAL CORP /M MI 1.01,8.01,9.01 11/16/04 CONEXANT SYSTEMS INC DE 5.02 11/16/04 CONVERA CORP DE 2.02,9.01 11/17/04 CORNERSTONE REALTY INCOME TRUST INC VA 8.01,9.01 11/18/04 CORPORATE PROPERTY ASSOCIATES 15 INC MD 2.01,9.01 09/01/04 AMEND CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 11/18/04 CSFB MORTGAGE-BACKED PASS-THROUGH CER DE 8.01,9.01 07/25/04 AMEND CSFB MORTGAGE-BACKED PASS-THROUGH CER DE 8.01,9.01 08/25/04 AMEND CURIS INC DE 1.01,3.01,9.01 09/23/04 CWMBS INC DE 8.01,9.01 09/29/04 DATALOGIC INTERNATIONAL INC DE 1.01,3.02,9.01 11/05/04 DATAMEG CORP NY 8.01 11/18/04 DATASTREAM SYSTEMS INC DE 3.01,7.01,9.01 11/16/04 DEB SHOPS INC PA 2.02,9.01 11/18/04 DELMARVA POWER & LIGHT CO /DE/ DE 1.01,9.01 11/16/04 DELTA APPAREL INC GA 1.01,7.01,9.01 11/18/04 DESERT MINING INC NV 2.01,9.01 11/17/04 DICKS SPORTING GOODS INC DE 2.02,9.01 11/18/04 DITECH COMMUNICATIONS CORP DE 2.02,9.01 11/18/04 DIVERSA CORP DE 5.02,9.01 11/16/04 DONINI INC NJ 1.03,2.01,4.01,5.01,5.02,8.01 11/18/04 DRAGON PHARMACEUTICALS INC FL 2.02,9.01 11/15/04 DRUGMAX INC NV 2.01,3.01,4.01,5.01,5.02,5.03 11/12/04 DYNAMICS RESEARCH CORP MA 2.01,9.01 09/01/04 AMEND EAST KANSAS AGRI ENERGY LLC KS 1.01 11/12/04 ELMERS RESTAURANTS INC OR 2.02,9.01 11/18/04 EMPIRE FINANCIAL HOLDING CO FL 2.02,9.01 11/16/04 EMPIRE RESORTS INC DE 1.01,9.01 11/12/04 EMPIRE RESORTS INC DE 8.01 11/12/04 EN POINTE TECHNOLOGIES INC DE 1.01,9.01 10/01/04 ENCORE WIRE CORP /DE/ DE 7.01,9.01 11/18/04 ENCYSIVE PHARMACEUTICALS INC DE 5.02,9.01 11/18/04 ENRON CORP/OR/ OR 1.01,1.02,2.01,3.03,5.02,5.03 11/17/04 ENVIRONMENTAL MONITORING & TESTING CO DE 4.01,9.01 06/03/04 AMEND Epic Bancorp 8.01,9.01 11/17/04 EPLUS INC DE 8.01,9.01 11/18/04 EPLUS INC DE 8.01,9.01 11/18/04 AMEND ESCO TECHNOLOGIES INC MO 7.01,9.01 11/18/04 EXACT SCIENCES CORP DE 7.01,9.01 11/17/04 EXCHANGE NATIONAL BANCSHARES INC MO 8.01,9.01 11/17/04 EXTENDED SYSTEMS INC DE 3.01,7.01,9.01 11/17/04 FARO TECHNOLOGIES INC FL 4.01,9.01 11/18/04 FEM ONE INC NV 8.01 11/16/04 FGI GROUP INC DE 8.01,9.01 11/17/04 Fieldstone Mortgage Investment Trust, DE 8.01,9.01 07/25/04 AMEND FINANCIAL ASSET SEC CORP FIRST FRANK DE 8.01,9.01 07/25/04 AMEND FINANCIAL ASSET SEC CORP FIRST FRANK DE 8.01,9.01 08/25/04 AMEND FIRST ADVANTAGE CORP DE 1.01,2.01,9.01 11/03/04 AMEND First Franklin Mortgage Loan Trust 20 DE 8.01,9.01 08/25/04 AMEND First Franklin Mortgage Loan Trust 20 8.01,9.01 07/25/04 AMEND FIRST FRANKLIN MORTGAGE LOAN TRUST 20 DE 8.01,9.01 07/25/04 AMEND FIRST FRANKLIN MORTGAGE LOAN TRUST 20 DE 8.01,9.01 08/25/04 AMEND FIRST LITCHFIELD FINANCIAL CORP DE 2.02,9.01 11/03/04 FIRST LITCHFIELD FINANCIAL CORP DE 8.01,9.01 11/17/04 FIRST MIDWEST FINANCIAL INC DE 5.02,9.01 11/18/04 FIRST UNION COMMERCIAL MORTGAGE PASS NC 9.01 11/15/04 FIRST VIRTUAL COMMUNICATIONS INC DE 5.02 11/13/04 FIRSTCITY FINANCIAL CORP DE 1.01,2.03,9.01 11/12/04 FIRSTCITY FINANCIAL CORP DE 2.01,9.01 11/01/04 AMEND FMC TECHNOLOGIES INC 7.01,9.01 11/17/04 FNBA Mortgage Loan Trust 2004 AR1 DE 8.01,9.01 11/18/04 FORMFACTOR INC DE 1.01,3.01,5.02,9.01 11/17/04 FRANKLIN BANK CORP 7.01,9.01 11/18/04 FRANKLIN COVEY CO UT 5.02 11/12/04 FRANKLIN RESOURCES INC DE 8.01,9.01 11/17/04 FRANKLIN STREET PROPERTIES CORP /MA/ 2.02,9.01 11/18/04 Fremont Home Loan Trust 2004-C DE 8.01,9.01 09/25/04 AMEND GAP INC DE 2.02,7.01,9.01 11/18/04 GB HOLDINGS INC DE 8.01,9.01 11/12/04 GE Capital Credit Card Master Note Tr DE 8.01,9.01 11/15/04 GENELABS TECHNOLOGIES INC /CA CA 3.01 11/16/04 GENERAL GROWTH PROPERTIES INC DE 2.01,2.03,9.01 11/12/04 AMEND GENESCO INC TN 2.02,9.01 11/18/04 GENESEE & WYOMING INC DE 1.01,2.03,9.01 11/16/04 GEORGIA GULF CORP /DE/ DE 1.01,2.03 11/18/04 GLOBAL PREFERRED HOLDINGS INC DE 4.01,9.01 11/12/04 GLOBAL SIGNAL INC DE 2.01,9.01 11/12/04 Gold Kist Inc. DE 2.02,9.01 11/16/04 AMEND GREAT EXPECTATIONS & ASSOCIATES INC CO 2.01,3.02,4.01,5.01,5.02,5.05 11/12/04 Greenwich Capital Commercial Funding 9.01 11/15/04 GS MORT SEC CORP II COMMERCIAL MORT P DE 9.01 11/15/04 GS MORTGAGE SEC CORP MORTGA MORT PAS DE 8.01,9.01 04/25/04 AMEND GS MORTGAGE SEC CORP MORTGA MORT PAS DE 8.01,9.01 05/25/04 AMEND GS MORTGAGE SEC CORP MORTGA MORT PAS DE 8.01,9.01 06/25/04 AMEND GS MORTGAGE SECURITIES CORP DE 8.01 11/16/04 H E R C PRODUCTS INC DE 8.01,9.01 11/18/04 H&R BLOCK INC MO 1.01,2.03 11/12/04 HAIGHTS CROSS COMMUNICATIONS INC DE 7.01,9.01 11/18/04 HALLWOOD GROUP INC DE 5.02 11/17/04 HANCOCK FABRICS INC DE 2.02,9.01 11/16/04 HARTFORD LIFE INSURANCE CO CT 9.01 11/18/04 HECLA MINING CO/DE/ DE 1.01,9.01 11/17/04 HILFIGER TOMMY CORP 1.01 11/16/04 HILLENBRAND INDUSTRIES INC IN 2.02,9.01 11/16/04 HOLLINGER INTERNATIONAL INC DE 1.01,9.01 11/16/04 HOOKER FURNITURE CORP VA 7.01 10/28/04 HOT TOPIC INC /CA/ CA 2.02,9.01 11/17/04 HUGHES SUPPLY INC FL 2.02,9.01 11/18/04 IDAHO GENERAL MINES INC ID 1.01,3.02,5.03 09/30/04 IDX SYSTEMS CORP VT 1.01,9.01 11/16/04 INCOME OPPORTUNITY REALTY INVESTORS I NV 2.02,9.01 11/15/04 INFORTE CORP DE 8.01 11/18/04 INLAND REAL ESTATE CORP MD 8.01,9.01 11/18/04 INNOVATIVE SOLUTIONS & SUPPORT INC PA 2.02 11/17/04 INTELLISYNC CORP DE 2.02,9.01 11/18/04 INTERACTIVE SYSTEMS WORLDWIDE INC /DE DE 1.01,3.02,9.01 11/12/04 INTERCHANGE CORP DE 2.02,9.01 11/15/04 INTERMAGNETICS GENERAL CORP NY 1.01,9.01 11/16/04 INTERNAL HYDRO INTERNATIONAL INC NV 3.02,7.01,9.01 11/17/04 INTERVOICE INC TX 5.02,7.01 11/18/04 INTERWAVE COMMUNICATIONS INTERNATIONA 3.01 11/16/04 INTRABIOTICS PHARMACEUTICALS INC /DE DE 4.01,9.01 09/03/04 AMEND ISTA PHARMACEUTICALS INC CA 1.01,9.01 11/17/04 J.P. Morgan Chase Commercial Mortgage DE 9.01 11/15/04 J.P. Morgan Chase Commercial Mortgage DE 9.01 11/15/04 JLG INDUSTRIES INC PA 7.01 11/18/04 JOHNSON OUTDOORS INC WI 2.02,9.01 11/18/04 JUPITERMEDIA CORP DE 2.01,9.01 11/18/04 KAISER ALUMINUM & CHEMICAL CORP DE 8.01,9.01 11/15/04 KAISER ALUMINUM CORP DE 8.01,9.01 11/15/04 KEY ENERGY SERVICES INC MD 7.01,9.01 11/11/04 KFX INC DE 5.02,7.01,9.01 11/16/04 KMART HOLDING CORP DE 1.01,9.01 11/16/04 KRONOS WORLDWIDE INC 5.02 11/16/04 KULICKE & SOFFA INDUSTRIES INC PA 2.02,9.01 11/18/04 LABOR READY INC WA 5.02,9.01 11/16/04 LACLEDE GROUP INC MO 7.01,9.01 11/18/04 LANDAUER INC DE 7.01,9.01 11/12/04 LANGER INC NY 1.01,2.02,5.02,9.01 11/12/04 LAS VEGAS SANDS INC NV 8.01,9.01 09/30/04 LASALLE HOTEL PROPERTIES MD 7.01,8.01,9.01 11/16/04 LEARNING TREE INTERNATIONAL INC DE 2.02,9.01 11/18/04 LEHMAN ABS CORP DE 8.01,9.01 11/18/04 LIGHTBRIDGE INC DE 8.01,9.01 11/17/04 LIMITED BRANDS INC DE 2.02,7.01 11/18/04 LINCARE HOLDINGS INC DE 1.01,9.01 11/18/04 LINCOLN NATIONAL CORP IN 5.02,7.01,9.01 11/18/04 LITHIA MOTORS INC OR 7.01,9.01 11/18/04 LITTLE SQUAW GOLD MINING CO AK 8.01,9.01 09/30/04 LODGIAN INC DE 2.02 11/18/04 LONE STAR STEAKHOUSE & SALOON INC DE 8.01,9.01 11/17/04 LUBRIZOL CORP OH 1.01,1.02,9.01 11/15/04 LYNCH CORP IN 5.02 11/12/04 MAGIC MEDIA NETWORKS INC DE 1.01,3.02,9.01 11/15/04 MARVELL TECHNOLOGY GROUP LTD D0 2.02,9.01 11/18/04 MASSEY ENERGY CO DE 5.02,9.01 11/15/04 MAXIMUS INC VA 2.02,9.01 11/17/04 MAXTOR CORP DE 1.01,5.02,9.01 11/12/04 MAXXAM INC DE 2.02 11/12/04 MAYORS JEWELERS INC/DE DE 2.02,3.01,9.01 11/16/04 MAYTAG CORP DE 1.01,3.03,5.03,9.01 11/18/04 MBIA INC CT 8.01,9.01 11/17/04 MEADOWBROOK INSURANCE GROUP INC MI 1.01,1.02,2.03,9.01 11/12/04 MEDCATH CORP DE 2.02,2.06,9.01 11/16/04 MEDSOLUTIONS INC TX 3.03,9.01 11/12/04 MELLON FINANCIAL CORP PA 8.01,9.01 11/16/04 MERCURY COMPUTER SYSTEMS INC MA 1.01,9.01 11/15/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 11/09/04 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE 8.01,9.01 07/25/04 AMEND MERRILL LYNCH MRT INV INC MRT LN AST DE 8.01,9.01 07/25/04 AMEND MERRILL LYNCH MRT INV INC MRT LN AST DE 8.01,9.01 08/25/04 AMEND METWOOD INC NV 4.01,9.01 11/18/04 AMEND MIDCAROLINA FINANCIAL CORP NC 1.01 10/01/04 MIDWAY GAMES INC DE 1.01,9.01 11/16/04 MOLEX INC DE 3.01,4.01 11/13/04 Morgan Stanley Capital I Trust 2004 I DE 9.01 11/15/04 MORGAN STANLEY DEAN WITTER CAP I INC DE 9.01 11/15/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 11/18/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 11/18/04 MortgageIT Holdings, Inc. MD 1.01,9.01 11/18/04 MOTHERS WORK INC DE 5.03,9.01 11/17/04 MS STRUCTURED SATURNS SERIES 2003-14 DE 9.01 11/15/04 MS STRUCTURED SATURNS SERIES 2003-17 DE 9.01 11/15/04 MS STRUCTURED SATURNS SERIES 2004-3 DE 9.01 11/15/04 MS STRUCTURED SATURNS SERIES 2004-7 DE 9.01 11/15/04 Nalco Holding CO 1.01,5.03,9.01 11/16/04 NAVIDEC INC CO 4.01,9.01 11/17/04 NBT BANCORP INC DE 3.03,5.03,9.01 11/15/04 Neenah Paper Inc DE 8.01,9.01 11/18/04 NELNET INC NE 5.03,9.01 11/16/04 NEOMAGIC CORP DE 2.02,9.01 11/18/04 NES RENTALS HOLDINGS INC DE 2.02,9.01 11/16/04 NETWOLVES CORP NY 4.01 10/15/04 AMEND NIKE INC OR 5.02,5.03,9.01 11/18/04 NORTHEAST UTILITIES SYSTEM MA 7.01,9.01 11/17/04 NORTHERN BORDER PARTNERS LP DE 5.01,5.02,9.01 11/17/04 NORTHERN BORDER PIPELINE CO TX 5.01,5.02,9.01 11/17/04 NORTHWEST BANCORPORATION INC WA 8.01 11/18/04 NORTHWEST NATURAL GAS CO OR 1.01,1.02,9.01 11/17/04 NOVASTAR FINANCIAL INC MD 2.03,9.01 11/18/04 NOVELL INC DE 2.02,9.01 10/31/04 NYER MEDICAL GROUP INC FL 5.02 11/15/04 OCTEL CORP DE 8.01,9.01 11/17/04 OCTUS INC CA 5.02 11/17/04 OFFICEMAX INC DE 5.04,9.01 11/15/04 OGE ENERGY CORP OK 1.01,5.02,9.01 11/18/04 OILGEAR CO WI 2.02,9.01 11/15/04 OKLAHOMA GAS & ELECTRIC CO OK 1.01,5.02,9.01 11/18/04 OLD NATIONAL BANCORP /IN/ IN 7.01,9.01 11/18/04 ONEOK INC /NEW/ OK 8.01,9.01 11/17/04 OPSWARE INC DE 2.02,9.01 11/18/04 ORCHID BIOSCIENCES INC 5.02,9.01 11/17/04 ORTHODONTIX INC FL 4.01,9.01 11/12/04 OSPREY GOLD CORP NV 5.02,5.03,8.01 11/15/04 OVERLAND STORAGE INC CA 1.01,5.02,8.01,9.01 11/15/04 OVERSTOCK COM INC UT 1.01,7.01,9.01 11/17/04 PALMONE INC DE 3.03,9.01 11/12/04 PALOMAR MEDICAL TECHNOLOGIES INC DE 8.01,9.01 11/18/04 PANTRY INC DE 2.02 11/18/04 PARK CITY GROUP INC DE 7.01 11/17/04 Park Place Securities, Inc. DE 8.01,9.01 11/18/04 PEOPLES CHOICE HOME LOAN SECURITIES T 8.01,9.01 09/25/04 AMEND PEOPLES HOLDING CO MS 7.01,9.01 11/12/04 PERRIGO CO MI 1.01,9.01 11/14/04 PETCO ANIMAL SUPPLIES INC DE 2.02,9.01 11/18/04 PHIBRO ANIMAL HEALTH CORP 7.01,9.01 11/18/04 PINNACLE ENTERTAINMENT INC DE 8.01,9.01 11/17/04 PLATINUM UNDERWRITERS HOLDINGS LTD D0 8.01,9.01 11/17/04 PLATINUM UNDERWRITERS HOLDINGS LTD D0 1.01,9.01 11/18/04 PLX TECHNOLOGY INC DE 5.02,9.01 11/18/04 PNM RESOURCES INC NM 1.01,2.03,9.01 11/18/04 PORTFOLIO RECOVERY ASSOCIATES INC DE 8.01,9.01 11/18/04 ProsoftTraining NV 1.01,1.02,5.02 11/12/04 PROVO INTERNATIONAL INC DE 3.01 11/11/04 PURADYN FILTER TECHNOLOGIES INC DE 4.01,9.01 11/15/04 PURADYN FILTER TECHNOLOGIES INC DE 4.01 11/16/04 QAD INC DE 2.02 11/18/04 QUADRAMED CORP DE 8.01 11/15/04 QUALIFIED HOUSING PARTNERS LIMITED PA NC 4.01,9.01 11/17/04 QUANTUM CORP /DE/ DE 1.01 11/18/04 QUINTEK TECHNOLOGIES INC 1.01 11/17/04 QWEST CORP CO 8.01 11/18/04 RADNOR HOLDINGS CORP DE 2.03 11/12/04 RAINIER PACIFIC FINANCIAL GROUP INC 8.01 11/17/04 AMEND RAVEN INDUSTRIES INC SD 2.02,9.01 11/18/04 REGAL BELOIT CORP WI 1.01,3.03,9.01 11/14/04 RELIANT ENERGY INC DE 8.01,9.01 11/18/04 REPLIGEN CORP DE 1.01 11/15/04 REPUBLIC BANCORP INC MI 7.01 11/18/04 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 11/18/04 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 11/18/04 RESTORATION HARDWARE INC CA 2.02,9.01 11/18/04 RETEK INC DE 2.01,9.01 11/12/04 RETRACTABLE TECHNOLOGIES INC TX 8.01,9.01 11/16/04 RIGGS NATIONAL CORP DE 3.03,8.01 11/18/04 ROCKFORD CORP AZ 5.02,7.01,9.01 11/15/04 ROYALE ENERGY INC CA 2.02,9.01 11/18/04 RUSH FINANCIAL TECHNOLOGIES INC TX 7.01,9.01 11/18/04 SAFLINK CORP DE 1.01 11/17/04 SAKS INC TN 1.01,9.01 11/16/04 SANGUINE CORP NV 7.01,9.01 11/17/04 SBA COMMUNICATIONS CORP FL 1.01,9.01 11/12/04 SCANSOFT INC DE 1.01,8.01,9.01 11/14/04 SCOLR Pharma, Inc. DE 1.01 11/12/04 SCRIPPS E W CO /DE OH 2.03,5.02,8.01,9.01 11/16/04 SEARS ROEBUCK & CO NY 1.01,9.01 11/16/04 SECURED DIGITAL APPLICATIONS INC DE 2.02,9.01 11/18/04 SELECTIVE INSURANCE GROUP INC NJ 1.01,2.03,9.01 11/15/04 Sequoia Mortgage Trust 2004-10 8.01,9.01 10/28/04 SEQUOIA RESIDENTIAL FUNDING INC 8.01 11/16/04 SHOLODGE INC TN 2.02,9.01 11/18/04 SHOPKO STORES INC WI 2.02,9.01 11/18/04 SIERRA PACIFIC RESOURCES /NV/ NV 8.01,9.01 11/16/04 SIERRA PACIFIC RESOURCES /NV/ NV 2.03 11/16/04 SILICON IMAGE INC DE 5.02 11/16/04 SKYTERRA COMMUNICATIONS INC DE 2.01,9.01 11/18/04 SOFTWALL EQUIPMENT CORP UT 2.01,5.01 11/17/04 SOURCE ENERGY CORP /UT/ UT 1.01,7.01,9.01 11/17/04 SOURCE INTERLINK COMPANIES INC MO 8.01,9.01 11/18/04 SOURCECORP INC DE 3.01,9.01 11/16/04 SOUTHWEST CASINO CORP 7.01,9.01 11/17/04 SPECTRASOURCE CORP NV 5.02 11/18/04 SPECTRUM LABORATORIES INC /CA DE 4.01 11/12/04 SPEEDUS CORP DE 2.02,9.01 11/15/04 SPORT CHALET INC DE 4.01,9.01 11/15/04 SPORT HALEY INC CO 8.01,9.01 11/16/04 SPX CORP DE 1.01,8.01,9.01 11/15/04 STEPAN CO DE 1.01,9.01 11/12/04 STEWART & STEVENSON SERVICES INC TX 7.01,9.01 11/18/04 STONEPATH GROUP INC DE 1.01,2.02,4.02,5.02,8.01,9.01 11/12/04 STREICHER MOBILE FUELING INC FL 2.02 11/15/04 STRUCTURED ASSET SECURITIES CORP DE 8.01 11/17/04 STRUCTURED ASSET SECURITIES CORP II 8.01,9.01 11/17/04 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 11/15/04 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 11/15/04 STRUCTURED OBLIGATIONS CORP LONG TERM DE 8.01,9.01 11/15/04 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 11/15/04 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 11/15/04 STRUCTURED OBLIGATIONS CORP SELECT NO DE 8.01,9.01 11/15/04 STRUCTURED OBLIGATIONS CORP TRUST SPR DE 8.01,9.01 11/15/04 SUN HEALTHCARE GROUP INC DE 1.01 11/01/04 SUNNINGDALE, INC. DE 8.01 11/17/04 SUNRISE TELECOM INC 5.02 11/12/04 SUREWEST COMMUNICATIONS CA 8.01,9.01 11/17/04 Surge Global Energy, Inc. 5.02,9.01 11/04/04 TALBOTS INC DE 9.01 11/18/04 TARRAGON CORP NV 8.01,9.01 11/16/04 TC PIPELINES LP DE 8.01 11/18/04 TEAMSTAFF INC NJ 2.01,9.01 11/14/04 TECO ENERGY INC FL 1.01,5.02,9.01 11/16/04 TEL INSTRUMENT ELECTRONICS CORP NJ 2.02 11/17/04 TELCOBLUE INC DE 4.01,9.01 11/12/04 AMEND TELESTONE TECHNOLOGIES CORP CO 7.01,9.01 11/18/04 TERRA INDUSTRIES INC MD 9.01 11/17/04 TETRA TECH INC DE 2.02,9.01 11/17/04 TEXXON INC OK 4.01,9.01 11/15/04 TGC INDUSTRIES INC TX 8.01 11/12/04 TIME WARNER TELECOM INC DE 1.01,1.02,5.02 11/12/04 TIPPERARY CORP TX 2.02,9.01 11/15/04 TNX TELEVISION HOLDINGS INC NV 3.02 11/12/04 TRANSCONTINENTAL REALTY INVESTORS INC NV 2.02,9.01 11/15/04 TRM CORP OR 5.02 11/12/04 TYSON FOODS INC DE 1.01,9.01 11/18/04 ULTRATECH INC DE 7.01 11/18/04 UNIMARK GROUP INC TX 5.02,9.01 11/18/04 UNISOURCE ENERGY CORP AZ 8.01 11/12/04 UNITED MEDICORP INC DE 2.02,7.01,9.01 11/17/04 UNUMPROVIDENT CORP DE 1.01,9.01 11/18/04 VA SOFTWARE CORP DE 7.01 11/18/04 VALHI INC /DE/ DE 1.01,1.02,9.01 11/12/04 VARIAN SEMICONDUCTOR EQUIPMENT ASSOCI DE 1.01,9.01 11/12/04 VCG HOLDING CORP CO 3.02,8.01,9.01 11/12/04 VISX INC DE 1.01,5.03,8.01,9.01 11/09/04 VITALWORKS INC DE 1.01,7.01,9.01 11/15/04 VOIP INC 4.01,9.01 11/16/04 WACHOVIA COMMERCIAL MORT SEC INC COM NC 9.01 11/15/04 WALT DISNEY CO/ DE 2.02,9.01 11/18/04 WARWICK VALLEY TELEPHONE CO NY 8.01 11/18/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 11/18/04 WATERFORD GAMING LLC DE 8.01 11/18/04 WAYPOINT FINANCIAL CORP PA 8.01 11/18/04 Wells Fargo Mortgage Backed Securitie DE 8.01,9.01 09/29/04 WESTSPHERE ASSET CORP INC CO 5.02 11/17/04 WILLIAMS SONOMA INC CA 2.02,9.01 11/18/04 WORLD WRESTLING ENTERTAINMENTINC DE 8.01,9.01 11/17/04 WRIGHT MEDICAL GROUP INC DE 1.01,3.02,9.01 08/31/04 WRIGLEY WM JR CO DE 1.01,9.01 11/18/04 XINHUA CHINA LTD NV 4.01,9.01 11/15/04 ZAMBA CORP DE 1.01,2.03,9.01 11/16/04 ZILA INC DE 4.01,9.01 11/12/04