SEC NEWS DIGEST Issue 2005-93 May 16, 2005 COMMISSIION ANNOUNCEMENTS COMMISSION STATEMENT ON IMPLEMENTATION OF INTERNAL CONTROL REPORTING REQUIREMENTS The Commission released the following statement on issues that arose during the first year of experience with the implementation of Section 404 of the Sarbanes-Oxley Act of 2002: From the Commission’s April 13th Roundtable on Implementation of Internal Control Reporting Provisions – as well as from the extensive materials submitted in response to our request for feedback – we believe two messages came through clearly: First, compliance with Section 404 is producing benefits, including a heightened focus on internal controls at the top levels of public companies. We hope that this focus will produce better financial reporting. Second, implementation in the first year also resulted in significant costs. While a portion of the costs likely reflect start-up expenses from this new requirement, it also appears that some non-trivial costs may have been unnecessary, due to excessive, duplicative or misfocused efforts. As a result, we heard the implementation process needs to be improved going forward, so that it is more effective and efficient. In response to those concerns, we asked the SEC staff, at the end of the roundtable, to consider whether additional guidance and clarification of certain issues was appropriate. Today the staff released a Staff Statement on Management’s Report on Internal Control Over Financial Reporting to provide such guidance. An overarching principle of this guidance is the responsibility of management to determine the form and level of controls appropriate for each company and to scope their assessment and the testing accordingly. Registered public accounting firms should recognize that there is a zone of reasonable conduct by companies that should be recognized as acceptable in the implementation of Section 404. The SEC staff guidance complements the guidance that the PCAOB will provide with respect to the application of its Auditing Standard No. 2, An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of the Financial Statements. We wish to make clear that these actions are not the end of the process. The Commission staff will continue to monitor the implementation of the internal control reporting requirements, particularly for smaller public companies and foreign private issuers. In addition, because of the importance we place on effective and efficient implementation of Section 404, we believe the following broad concepts bear mention at this time. * Although it is not surprising that first-year implementation of Section 404 was challenging, almost all of the significant complaints we heard related not to the Sarbanes-Oxley Act or to the rules and auditing standards implementing Section 404, but rather to a mechanical, and even overly cautious, way in which those rules and standards apparently have been applied in many cases. Both management and external auditors must bring reasoned judgment and a top-down, risk-based approach to the 404 compliance process. A one-size fits all, bottom-up, check-the-box approach that treats all controls equally is less likely to improve internal controls and financial reporting than reasoned, good faith exercise of professional judgment focused on reasonable, as opposed to absolute, assurance. * In future years we expect the internal control audit to be better integrated with the audit of a company’s financial statements. If management and auditors can achieve the goal of integrating the two audits, we expect that both internal and external costs of Section 404 compliance will fall for most companies. * Internal controls over financial reporting should reflect the nature and size of the company to which they relate. Particular attention should be paid to making sure that implementation of Section 404 is appropriately tailored to the operations of smaller companies. Again, this is an area where reasoned judgment and a risk-based approach must be brought to bear. We continue to be actively engaged in projects to evaluate and assess the effects of the internal control reporting rules on smaller companies. In addition to delaying the implementation of those rules for smaller companies, we have encouraged the Committee of Sponsoring Organizations (COSO) of the Treadway Commission to develop additional guidance in applying its internal control framework to smaller companies. We have established the Commission Advisory Committee on Smaller Public Companies to consider the impact of Commission rules – including the internal control reporting rules – on smaller companies. * We encourage frequent and frank dialogue among management, auditors and audit committees with the goal of improving internal controls and the financial reports upon which investors rely. Management of all companies – large and small – should not fear that a discussion of internal controls with, or a request for assistance or clarification from, the auditor will, itself, be deemed a deficiency in internal control. Moreover, as long as management determines the accounting to be used and does not rely on the auditor to design or implement the controls, we do not believe that the auditor’s providing advice or assistance, in itself, constitutes a violation of our independence rules. Both common sense and sound policy dictate that communications must be ongoing and open in order to create the best environment for producing high quality financial reporting and auditing; communications must not be so restricted or formalized that their value is lost. The entire financial reporting community, including investors, auditors, management, and regulators, shares the common goal of improving the reliability of financial reporting and the information available to the market. With the experience of the first round of Section 404 implementation, we should continue to focus on the lessons learned and ways to improve the process going forward. Section 404 is too important not to get right, but getting it right requires both effective and efficient implementation. (Press Rel. 2005-74) SEC RELEASES STAFF REPORT DESCRIBING FINDINGS FROM EXAMINATIONS OF SELECT PENSION CONSULTANTS The Securities and Exchange Commission’s Office of Compliance Inspections and Examinations today released the “Staff Report Concerning Examinations of Select Pension Consultants.” The Report follows an examination sweep into the practices of pension consultants, particularly focused on any conflicts of interest in their operations, and was initiated as part of the SEC’s program to identify and investigate risks in the securities industry. During its examination, SEC staff reviewed documents and information from a cross-section of 24 pension consultants who are registered with the SEC as investment advisers. The examinations reviewed: (i) the products and services provided by pension consultants; (ii) the method of payment for such services; and (iii) the disclosure provided to their clients. The Report details the findings, including: * More than half of the pension consultants or their affiliates provided products and services to both pension plan advisory clients and to money managers and mutual funds on an ongoing basis; * A majority of the pension consultants have affiliated broker-dealers or relationships with unaffiliated broker-dealers which may provide a mechanism for money managers to compensate pension consultants, perhaps as a way to curry favor with the pension consultant; * Many pension consultants have affiliates that also provide services to pension plan clients; and * Many pension consultants do not adequately disclose material conflicts of interest arising from these practices to their clients. Although investment advisers owe their clients a fiduciary obligation -- including to adequately disclose all material conflicts of interest -- some pension consultants appear to have erroneously concluded that they are not fiduciaries to their clients. The Report contains recommendations to enhance pension consultants’ compliance programs to help ensure that the adviser is fulfilling it fiduciary obligations to its advisory clients. Office of Compliance Inspections and Examinations Director Lori Richards said: “It’s clear from our examinations that many pension consultants must do more to identify conflicts of interest in their activities, and to take steps to mitigate or eliminate those conflicts. We are releasing this Report to alert the pension consultant community to these findings, and, based on what we found, we urge pension consultants to take a hard look at their disclosure and make improvements. And, when a consultant holds itself out as providing unbiased, objective advice, that obligation must be met.” The Report also raises important issues for plan fiduciaries who often rely on the advice and recommendations of pension consultants in operating their plans. In this regard, the SEC will be working with the Department of Labor to educate pension fund trustees and other plan fiduciaries about the issues raised by the findings in the Report, and will continue to work closely with the Department of Labor on issues of mutual interest. (Press Rel. 2005-75) HOLDING COMPANY ACT RELEASES CLECO CORP. An order has been issued approving a proposal by Cleco Corporation (Cleco Corp.), a Louisiana corporation and a holding company exempt under Section 3(a)(1) of the Act, to retain its ownership interest in Perryville Energy Partners, LLC (Perryville), upon Perryville’s loss of status as an exempt wholesale generator under the Act. (Rel. 35-27967) 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 ALABAMA NATIONAL BANCORPORATION, 1927 FIRST AVENUE NORTH, BIRMINGHAM, AL, 35209, 2055833600 - 0 ($24,280,000.00) Equity, (File 333-124871 - May. 13) (BR. 07) SB-2 Fitmedia Inc., 304B - 338 WEST 8TH AVENUE, VANCOUVER, A1, V5Y 3X2, 604 723 0954 - 873,520 ($131,028.00) Equity, (File 333-124872 - May. 13) (BR. 01) S-1 Wexford Shipping CO, 411 PUTNAM AVENUE, GREENWICH, CT, 06830, 203-862-7011 - 0 ($100,000,000.00) Equity, (File 333-124874 - May. 13) (BR. 05) S-4 ALDERWOODS GROUP INC, 311 ELM STREET, SUITE 1000, CINCINNATI, OH, 45202, 513-768-7400 - 0 ($200,000,000.00) Other, (File 333-124875 - May. 13) (BR. 37) S-4 NEVADA POWER CO, 6226 W SAHARA AVE, LAS VEGAS, NV, 89146, 7023675000 - 0 ($250,000,000.00) Non-Convertible Debt, (File 333-124876 - May. 13) (BR. 02) S-2 VALLEY NATIONAL GASES INC, 67 43RD ST, WHEELING, WV, 26003, 3042321541 - 2,300,000 ($35,305,000.00) Equity, (File 333-124877 - May. 13) (BR. 06) S-4 American Tire Distributors Holdings, Inc., 1220 HERBERT WAYNE COURT, SUITE 150, HUNTERSVILLE, NC, 28078, 704-632-7110 - 0 ($341,480,000.00) Non-Convertible Debt, (File 333-124878 - May. 13) (BR. 05) S-3 FINISAR CORP, 1308 MOFFETT PARK DR, SUNNYVALE, CA, 94089, 4085481000 - 0 ($21,153,352.00) Equity, (File 333-124879 - May. 13) (BR. 36) S-8 PLEXUS CORP, 55 JEWELERS PARK DR, NEENAH, WI, 54957-0156, 9207223451 - 0 ($1,840,500.00) Equity, (File 333-124880 - May. 13) (BR. 36) S-8 PETROLEUM GEO SERVICES ASA, STRANDVEIEN 4, N-1366 LYSAKER, NORWAY, Q8, 00000, 0114767526600 - 0 ($12,500,000.00) ADRs/ADSs, (File 333-124881 - May. 13) (BR. 04) S-8 CORNING INC /NY, ONE RIVERFRONT PLAZA, CORNING, NY, 14831, 6079749000 - 91,000,000 ($1,314,040,000.00) Other, (File 333-124882 - May. 13) (BR. 06) F-6 HONG KONG ELECTRIC HOLDINGS LTD/ /FI, ELECTRIC HOUSE 44 KENNEDY ROAD, HONG KONG, K3, 50,000,000 ($2,500,000.00) Equity, (File 333-124883 - May. 13) (BR. ) S-3 EURONET WORLDWIDE INC, HORVAT UTCA 14-24, BUDAPEST, K5, 1027, 36-1-224-1000 - 215,644 ($6,280,632.00) Equity, (File 333-124885 - May. 13) (BR. 07) S-8 TRANSTECHNOLOGY CORP, 700 LIBERTY AVENUE, UNION, NJ, 07083, 908-688-2440 - 200,000 ($1,400,000.00) Equity, (File 333-124886 - May. 13) (BR. 05) F-6 DAY SOFTWARE HOLDING AG, C/O DAY SOFTWARE INC., 5251 CALIFORNIA, SUITE 110, IRVINE, CA, 92617, (949) 679-2960 - 50,000,000 ($2,500,000.00) ADRs/ADSs, (File 333-124887 - May. 13) (BR. ) S-8 WESTSIDE ENERGY CORP, 4400 POST OAK PARKWAY, SUITE 2530, HOUSTON, TX, 77027, 7139792660 - 500,000 ($1,925,000.00) Equity, (File 333-124890 - May. 13) (BR. 04) S-8 INTERGRAPH CORP, 1 MADISON INDUSTRIAL PARK IW2000, HUNTSVILLE, AL, 35894-0001, 2567302000 - 1,000,000 ($29,680,000.00) Equity, (File 333-124891 - May. 13) (BR. 03) S-8 TERRA NOSTRA RESOURCES CORP., 1000- 1166 ALBERNI STREET, VANCOUVER, A1, V6E 3Z3, 604 694 1110 - 4,000,000 ($12,000,000.00) Equity, (File 333-124892 - May. 13) (BR. 01) S-8 LINKTONE LTD, 5TH FLOOR, EASTERN TOWER, 689 BEIJING DONG ROAD, SHANGHAI, F4, 200001, 862133184900 - 6,344,324 ($4,453,715.45) Equity, (File 333-124893 - May. 13) (BR. 03) S-3 V I TECHNOLOGIES INC, 134 COOLIDGE AVE, WATERTOWN, MA, 02472, 5167527314 - 0 ($50,000,000.00) Equity, (File 333-124894 - May. 13) (BR. 01) S-8 E LOAN INC, 6230 STONERIDGE MALL ROAD, PLEASANTON, CA, 94588, 925 241 2400 - 1,000,000 ($2,830,000.00) Other, (File 333-124895 - May. 13) (BR. 07) SB-2 Jericho Minerals Inc., 1633 8TH AVENUE, SUITE 1103, VANCOUVER, A1, V6J 5H7, 604-732-7654 - 3,090,000 ($154,500.00) Equity, (File 333-124896 - May. 13) (BR. ) S-3 VITACUBE SYSTEMS HOLDINGS INC, 480 S HOLLY ST, DENVER, CO, 80246, 303 316 8577 - 0 ($954,293.00) Other, (File 333-124897 - May. 13) (BR. 01) S-3 PETROHAWK ENERGY CORP, 1100 LOUISIANA SUITE 4400, HOUSTON, TX, 77002, 8322042700 - 1,830,000 ($16,049,100.00) Equity, (File 333-124898 - May. 13) (BR. 04) S-3 PETROHAWK ENERGY CORP, 1100 LOUISIANA SUITE 4400, HOUSTON, TX, 77002, 8322042700 - 0 ($250,000,000.00) Unallocated (Universal) Shelf, (File 333-124899 - May. 13) (BR. 04) S-8 HEALTH NET INC, 21650 OXNARD ST, WOODLAND HILLS, CA, 91367, 8186766000 - 0 ($65,373,839.16) Equity, (File 333-124900 - May. 13) (BR. 01) S-8 ACXIOM CORP, 1 INFORMATION WAY, P O BOX 8180, LITTLE ROCK, AR, 72203-0180, 5013421000 - 860,062 ($14,259,827.00) Other, (File 333-124901 - May. 13) (BR. 03) S-8 PLANETLINK COMMUNICATIONS INC, 404-8430123 - 45,000,000 ($450,000.00) Equity, (File 333-124902 - May. 13) (BR. 02) SB-2 O2 SECURE WIRELESS, INC., 3300 HOLCOMB BRIDGE ROAD, SUITE 226, NORCROSS, GA, 30092, 678-942-0684 - 5,046,666 ($5,046,666.00) Other, (File 333-124903 - May. 13) (BR. ) S-4 CADENCE RESOURCES CORP, 6 EAST ROSE ST, WALLA WALLA, WA, 99362, 509-526-3491 - 0 ($122,193,165.82) Equity, (File 333-124904 - May. 13) (BR. 04) SB-2 CLARKSTON FINANCIAL CORP, 158 S MAIN STREET, CLARKSTON, MI, 48346, 261,477 ($5,229,540.00) Equity, (File 333-124905 - May. 13) (BR. 07) SB-2 Y3K SECURE ENTERPRISE SOFTWARE INC, 108 WEST STEWART AVE., PUYALLUP, WA, 98371, 6046883931 - 119,657,500 ($1,794,862.50) Equity, (File 333-124906 - May. 13) (BR. 08) S-3 BLUE DOLPHIN ENERGY CO, 801 TRAVIS SUITE 2100, HOUSTON, TX, 77002-5729, 7132277660 - 3,543,985 ($5,422,297.05) Equity, (File 333-124908 - May. 13) (BR. 04) S-8 GEHL CO, 143 WATER STREET, WEST BEND, WI, 53095, 2623349461 - 275,000 ($7,719,250.00) Equity, (File 333-124909 - May. 13) (BR. 36) S-8 PROGENICS PHARMACEUTICALS INC, 777 OLD SAW MILL RIVER ROAD, TARRYTOWN, NY, 10591, 9147892800 - 2,000,000 ($36,220,000.00) Equity, (File 333-124910 - May. 13) (BR. 01) S-8 SUNOPTA INC, 2838 HWY 7, NORVAL ONTARIO, L0P 1K0 CANADA, A6, L0P 1K0, 9054551990 - 4,000,000 ($17,800,000.00) Equity, (File 333-124911 - May. 13) (BR. 04) S-11 Belvedere Trust Mortgage CORP, 235 PINE STREET, SUITE 1800, SAN FRANCISCO, CA, 94104, 415-398-9600 - 0 ($100,000,000.00) Equity, (File 333-124914 - May. 13) (BR. ) S-1 PROSPECT MEDICAL HOLDINGS INC, 6083 BRISTOL PARKWAY, SUITE 100, CULVER CITY, CA, 90230, 310-338-8677 - 0 ($17,804,760.20) Equity, (File 333-124915 - May. 13) (BR. 01) S-11 Advisors REIT I, Inc., 8301 E. 21ST NORTH, SUITE 230, WICHITA, KS, 67206, 316.682.9398 - 0 ($25,000,000.00) Equity, (File 333-124916 - May. 13) (BR. ) S-4 VALOR TELECOMMUNICATIONS ENTERPRISES LLC, 201 E JOHN CARPENTER FREEWAY, SUITE 200, IRVING, TX, 75062, 9723731000 - 0 ($400,000,000.00) Other, (File 333-124917 - May. 13) (BR. ) SB-2 SMART VIDEO TECHNOLOGIES INC, 1650 OAKBROOK DRIVE, SUITE 405, NORCROSS, GA, 30093, 7707298777 - 9,318,178 ($21,245,445.00) Equity, (File 333-124918 - May. 13) (BR. 08) SB-2 PACIFICAP ENTERTAINMENT HOLDINGS INC, 9100 WILSHIRE BLVD, SUITE 400 W, BEVERLY HILLS, CA, 90212, 8584812207 - 177,800,000 ($1,806,000.00) Equity, (File 333-124919 - May. 13) (BR. 37) S-3 NETGURU INC, 22700 SAVI RANCH PARKWAY, YORBA LINDA, CA, 92887, 7149742500 - 3,845,078 ($3,652,824.00) Equity, (File 333-124920 - May. 13) (BR. 03) S-3 MCKESSON CORP, ONE POST ST, MCKESSON PLAZA, SAN FRANCISCO, CA, 94104, 4159838300 - 0 ($1,500,000,000.00) Equity, (File 333-124921 - May. 13) (BR. 01) S-3 HEALTH CARE PROPERTY INVESTORS INC, 3760 KILROY AIRPORT WAY, SUITE 300, LONG BEACH, CA, 90806, 562-733-5100 - 0 ($1,355,059.00) Equity, (File 333-124922 - May. 13) (BR. 08) S-1 Bancorp, Inc., 302-385-5000 - 253,126 ($3,698,171.00) Equity, (File 333-124923 - May. 13) (BR. 07) S-4 155 East Tropicana, LLC, 115 EAST TROPICANA AVENUE, LAS VEGAS, NV, 89109, (702) 739-9000 - 0 ($130,000,000.00) Other, (File 333-124924 - May. 13) (BR. ) S-8 CENDANT CORP, 9 WEST 57TH STREET, NEW YORK, NY, 10019, 2124131800 - 920,000 ($18,634,600.00) Equity, (File 333-124925 - May. 13) (BR. 08) S-3 ADVANCIS PHARMACEUTICAL CORP, 20425 SENECA MEADOWS PARKWAY, GERMANTOWN, MD, 20878, (301) 944-6600 - 0 ($45,198,720.00) Equity, (File 333-124926 - May. 13) (BR. 01) S-8 ARAMARK CORP/DE, ARAMARK TOWER, 1101 MARKET STREET, PHILADELPHIA, PA, 19107, 2152383000 - 0 ($13,637,827.00) Equity, (File 333-124927 - May. 13) (BR. 05) S-8 Cyberkinetics Neurotechnology Systems, Inc., SUITE 240, 100 FOXBOROUGH BLVD., FOXBOROUGH, MA, 02035, 508-549-9981 - 0 ($1,902,309.00) Equity, (File 333-124928 - May. 13) (BR. 36) S-8 ARAMARK CORP/DE, ARAMARK TOWER, 1101 MARKET STREET, PHILADELPHIA, PA, 19107, 2152383000 - 0 ($30,000,000.00) Other, (File 333-124929 - May. 13) (BR. 05) S-4 Cicero, Inc., 1433 STATE HIGHWAY 34, BLDG. C, FARMINGDALE, NJ, 07727, 919-461-2574 - 0 ($56,340,602.43) Equity, (File 333-124930 - May. 13) (BR. ) S-3 RCG COMPANIES INC, 6836 MORRISON BOULEVARD, SUITE 200, CHARLOTTE, NC, 28211, 7043665054 - 0 ($107,721,919.00) Equity, (File 333-124931 - May. 13) (BR. 08) S-8 FASTCLICK INC, 0000990387, SANTA BARBARA, CA, 93101, 805.568.5334 - 0 ($32,920,000.00) Equity, (File 333-124932 - May. 13) (BR. 37) S-11 Midlantic Office Trust, Inc., 11140 ROCKVILLE PIKE, SUITE 620, ROCKVILLE, MD, 20852, (301) 945-4300 - 0 ($258,750,000.00) Equity, (File 333-124933 - May. 13) (BR. ) S-3 AEGIS ASSET BACKED SECURITIES CORP, 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-124934 - May. 13) (BR. 05) S-3 HARLEY DAVIDSON CUSTOMER FUNDING CORP, 4150 TECHNOLOGY WAY, CARSON CITY, NV, 89706, 7028851200 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-124935 - May. 13) (BR. 05) S-1 Technology Spectrum, Inc., 3480 LOTUS DRIVE, PLANO, TX, 75075, 469-443-3900 - 0 ($175,000,000.00) Equity, (File 333-124936 - May. 13) (BR. ) SB-2 BIG SKY ENERGY CORP, 750 440 2 AVE SW, SAME, CALGARY, A0, T2P 5E9, 4032348885 - 43,710,370 ($52,015,340.30) Equity, (File 333-124937 - May. 13) (BR. 04) S-3 LADISH CO INC, 5481 S PACKARD AVE, CUDAHY, WI, 53110, 4147472611 - 2,000,000 ($24,180,000.00) Equity, (File 333-124938 - May. 13) (BR. 06) S-8 UROLOGIX INC, 14405 21ST AVE N, MINNEAPOLIS, MN, 55447, 6124751400 - 0 ($4,700,000.00) Equity, (File 333-124939 - May. 13) (BR. 36) S-3 MAXYGEN INC, 515 GALVESTON DRIVE, REDWOOD CITY, CA, 94063, 6502985300 - 500,000 ($4,157,500.00) Equity, (File 333-124940 - May. 13) (BR. 01) S-4 R H DONNELLEY CORP, 1001 WINSTEAD DRIVE, CARY, NC, 27513, 9198046000 - 300,000,000 ($300,000,000.00) Non-Convertible Debt, (File 333-124941 - May. 13) (BR. 37) S-1 India Globalization Capital, Inc., 4336 MONTGOMERY AVENUE, BETHESDA, MD, 20814, 301-983-0998 - 0 ($398,000,100.00) Equity, (File 333-124942 - May. 13) (BR. ) S-4 ACCO WORLD CORP, 2215 SANDERS RD STE 250, P O BOX 3024, NORTHBROOK, IL, 60062, 3124809700 - 0 ($338,467,859.00) Equity, (File 333-124946 - May. 13) (BR. ) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off- Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------ A21 INC TX 1.01,1.02,3.02,9.01 05/13/05 ACE Securities Corp Home Equity Trust DE 2.01,9.01 04/28/05 ADAMS RESOURCES & ENERGY, INC. DE 2.02 03/31/05 ADVANCED COMMUNICATIONS TECHNOLOGIES FL 1.02,8.01 04/10/05 ADVANCED COMMUNICATIONS TECHNOLOGIES FL 1.01,2.01,2.03,3.02,8.01,9.01 12/30/04 AMEND ADVO INC DE 8.01,9.01 05/12/05 AEP INDUSTRIES INC DE 1.01,9.01 05/09/05 AIR METHODS CORP DE 1.02,2.03,9.01 05/09/05 ALDERWOODS GROUP INC DE 8.01,9.01 05/13/05 ALION SCIENCE & TECHNOLOGY CORP DE 3.02,8.01 03/31/05 AMEND ALL AMERICAN SEMICONDUCTOR INC DE 2.02,9.01 05/13/05 ALPHA SPACECOM INC CO 4.01 05/13/05 ALPHARX INC DE 4.02 03/31/04 AMEDIA NETWORKS, INC. DE 1.01,3.02,9.01 05/10/05 AMERCO /NV/ NV 1.01 05/13/05 AMERICAN LAND LEASE INC DE 2.02,7.01,9.01 05/10/05 AMERICAN MEDIA OPERATIONS INC DE 5.02 05/09/05 AMERICAN MEDICAL ALERT CORP NY 2.02,9.01 05/13/05 AMERICAN SEAFOODS GROUP LLC DE 2.02,9.01 05/12/05 AMERICASBANK CORP MD 2.02,9.01 05/13/05 AMERIGROUP CORP 1.01 05/13/05 AMERIGROUP CORP 1.01,5.02 05/13/05 AMERISOURCEBERGEN CORP DE 8.01,9.01 05/13/05 AMERITRADE HOLDING CORP DE 1.01 05/10/05 AMES NATIONAL CORP IA 7.01 05/11/05 AMICI VENTURES INC NY 4.01,9.01 05/13/05 AMISTAR CORP CA 1.01,9.01 05/04/05 AMKOR TECHNOLOGY INC DE 4.02 05/11/05 AMLI RESIDENTIAL PROPERTIES TRUST MD 1.01,9.01 05/12/05 AMREIT TX 1.01 05/10/05 ANGIODYNAMICS INC DE 4.01,9.01 05/09/05 ANIMAS CORP DE 2.02,9.01 05/09/05 ANSWERTHINK INC FL 1.01,9.01 05/09/05 ANSYS INC DE 1.01 05/10/05 APPLICA INC FL 4.01,9.01 05/09/05 APPLICA INC FL 4.01,9.01 05/09/05 ARAMARK CORP/DE DE 1.01,9.01 05/10/05 ARC WIRELESS SOLUTIONS INC UT 2.03 05/10/05 ARKANSAS BEST CORP /DE/ DE 5.02,9.01 05/12/05 ARRHYTHMIA RESEARCH TECHNOLOGY INC /D DE 2.02,9.01 03/31/05 ASG Consolidated LLC DE 2.02,9.01 05/12/05 ASYST TECHNOLOGIES INC /CA/ CA 2.02,9.01 05/10/05 ATLANTIC EXPRESS TRANSPORTATION CORP NY 8.01,9.01 05/13/05 ATLANTIC REALTY TRUST CA 1.01 05/13/05 ATLAS PIPELINE PARTNERS LP DE 5.02 05/11/05 AXCELIS TECHNOLOGIES INC DE 1.01,5.02,9.01 05/09/05 BAB INC DE 8.01 05/13/05 BANK OF HAWAII CORP DE 7.01,9.01 05/12/05 BARNWELL INDUSTRIES INC DE 2.02,9.01 05/12/05 Bay View Deposit CORP DE 9.01 04/25/05 BAY VIEW SECURITIZATION CORP DE 9.01 04/25/05 BAY VIEW TRANSACTION CORP 9.01 04/25/05 BBJ ENVIRONMENTAL TECHNOLOGIES INC NV 1.01,3.02,9.01 05/09/05 BEAR STEARNS ASSET BACKED SECURITIES DE 7.01 05/13/05 BEAR STEARNS ASSET BACKED SECURITIES DE 9.01 04/29/05 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 05/11/05 Bear Stearns Commercial Mortgage Secu DE 8.01,9.01 04/28/05 BEARD CO /OK OK 7.01,9.01 05/12/05 BELO CORP DE 7.01,9.01 05/13/05 Benjamin Franklin Bancorp, Inc. MA 2.06 05/12/05 BENTHOS INC MA 2.02,9.01 05/10/05 BERKSHIRE HATHAWAY INC DE 8.01 05/10/05 BILL BARRETT CORP 7.01,9.01 05/13/05 BIMINI MORTGAGE MANAGEMENT INC MD 7.01,9.01 05/12/05 BISHOP CAPITAL CORP 8.01 05/06/05 BLONDER TONGUE LABORATORIES INC DE 2.02,9.01 03/31/05 BLUE DOLPHIN ENERGY CO DE 2.02,9.01 05/13/05 BMC SOFTWARE INC DE 3.03 05/12/05 BNP RESIDENTIAL PROPERTIES INC MD 8.01,9.01 05/13/05 BONE CARE INTERNATIONAL INC WI 8.01 05/13/05 BOSTON SCIENTIFIC CORP DE 1.01,9.01 05/09/05 BOWNE & CO INC DE 1.01 05/13/05 BRANDPARTNERS GROUP INC DE 8.01 05/09/05 BRE PROPERTIES INC /MD/ MD 8.01 05/12/05 BRESLER & REINER INC DE 5.02,7.01,9.01 05/13/05 BUCKEYE PARTNERS L P DE 8.01,9.01 05/11/05 CALLON PETROLEUM CO DE 5.02,9.01 05/12/05 CAMELOT CORP CO 4.01,9.01 05/13/05 CANO PETROLEUM, INC 2.02,9.01 05/12/05 CAPITAL AUTOMOTIVE REIT MD 1.01,9.01 05/10/05 CAPITAL CORP OF THE WEST CA 8.01,9.01 05/13/05 CAPTIVA SOFTWARE CORP DE 1.01,9.01 05/10/05 CAPTIVA SOFTWARE CORP DE 8.01,9.01 05/13/05 CARDIODYNAMICS INTERNATIONAL CORP CA 4.01,9.01 05/12/05 CARROLS CORP DE 8.01,9.01 05/12/05 CASEYS GENERAL STORES INC IA 7.01 05/13/05 CB RICHARD ELLIS GROUP INC DE 1.01 05/10/05 CBL & ASSOCIATES PROPERTIES INC DE 1.01,9.01 05/09/05 CE CASECNAN WATER & ENERGY CO INC 5.02 05/13/05 Celanese CORP DE 2.02,9.01 05/10/05 CELERITEK INC/CA CA 2.02,9.01 05/13/05 CENTER FINANCIAL CORP CA 8.01 05/12/05 CENTRAL BANCORP INC /MA/ MA 2.02,9.01 05/12/05 CENTRAL FREIGHT LINES INC NV 2.02,7.01,9.01 05/12/05 CENTURY CASINOS INC /CO/ DE 2.02 05/13/05 CENTURYTEL INC LA 1.01,5.02,9.01 05/13/05 CEPHALON INC DE 1.01,8.01,9.01 05/11/05 CERTIFIED SERVICES INC NV 8.01 05/12/05 CHINA DIGITAL COMMUNICATION GROUP NV 5.02,9.01 05/12/05 CITIGROUP COMMERCIAL MORTGAGE SECURIT DE 8.01,9.01 05/11/05 CITIZENS BANCORP OF VIRGINIA INC VA 1.01,9.01 05/09/05 CITIZENS FINANCIAL CORP /KY/ KY 2.02,9.01 03/31/05 CLAREMONT TECHNOLOGIES CORP NV 1.03,8.01 05/11/05 CN BANCORP INC MD 1.01,9.01 03/14/05 COAST DISTRIBUTION SYSTEM INC DE 2.02,9.01 05/11/05 COINMACH CORP DE 7.01,9.01 05/11/05 COINMACH SERVICE CORP DE 7.01,9.01 05/11/05 COLLEGIATE FUNDING SERVICES INC DE 8.01,9.01 05/13/05 COLLINS & AIKMAN CORP DE 3.01,9.01 05/12/05 COMPUTER PROGRAMS & SYSTEMS INC DE 1.01,9.01 05/12/05 COMSTOCK RESOURCES INC NV 2.01,9.01 05/12/05 CONSTELLATION BRANDS, INC. DE 7.01,9.01 05/13/05 CONTINUCARE CORP FL 2.02,4.02,9.01 05/11/05 CORCEPT THERAPEUTICS INC 2.02,9.01 05/11/05 CORE MOLDING TECHNOLOGIES INC DE 2.02,9.01 05/12/05 CORTEX PHARMACEUTICALS INC/DE/ DE 2.02,9.01 05/13/05 CRANE CO /DE/ DE 1.01 05/09/05 CREDIT & ASSET REP VEHICLE CORP ALLST DE 8.01,9.01 05/01/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 05/13/05 CRONOS GROUP 2.02,9.01 05/13/05 CROSS COUNTRY HEALTHCARE INC DE 2.02,9.01 05/09/05 CURAGEN CORP DE 1.01,9.01 05/12/05 CURAGEN CORP DE 5.02,9.01 05/12/05 CWABS INC ASSET-BACKED CERTIFICATES T DE 8.01,9.01 04/29/05 CWABS INC ASSET-BACKED CERTIFICATES T DE 9.01 04/29/05 Cyberkinetics Neurotechnology Systems DE 2.02,9.01 05/11/05 CYPRESS COMMUNICATIONS HOLDING CO INC DE 1.01,2.02,9.01 05/12/05 DATASTREAM SYSTEMS INC DE 2.02,8.01,9.01 05/13/05 DEFENSE INDUSTRIES INTERNATIONAL INC NV 8.01,9.01 05/13/05 DELPHI CORP DE 2.02,2.06,9.01 05/13/05 DENBURY RESOURCES INC DE 1.01 05/11/05 DENNYS CORP DE 1.01,9.01 05/11/05 DERMA SCIENCES, INC. PA 8.01 05/09/05 DEUTSCHE RECREATIONAL ASSET FUNDING C NV 8.01,9.01 04/30/05 DIAMOND HILL INVESTMENT GROUP INC OH 5.02,9.01 05/12/05 DICKIE WALKER MARINE INC 8.01,9.01 05/13/05 DIGITAL ANGEL CORP DE 7.01,9.01 05/12/05 DIGITAL DESCRIPTOR SYSTEMS INC DE 2.01,9.01 02/24/05 AMEND DIGITAL GENERATION SYSTEMS INC DE 2.02,9.01 05/09/05 DIGITAL GENERATION SYSTEMS INC DE 7.01 05/10/05 DOBSON COMMUNICATIONS CORP OK 2.02,9.01 05/09/05 DOWNEY FINANCIAL CORP DE 7.01,9.01 04/30/05 DRS TECHNOLOGIES INC DE 2.02,9.01 05/13/05 DYNEX CAPITAL INC VA 1.01 03/31/05 EGL INC TX 1.01 05/10/05 El Pollo Loco, Inc. DE 2.02,9.01 05/13/05 EMC INSURANCE GROUP INC IA 7.01 05/13/05 EMERITUS CORP\WA\ WA 2.02 04/13/05 EN POINTE TECHNOLOGIES INC DE 2.02,9.01 05/12/05 ENIGMA SOFTWARE GROUP, INC NV 2.02,9.01 05/12/05 ENSTAR GROUP INC GA 2.02,9.01 05/10/05 ENTERGY CORP /DE/ DE 7.01,9.01 05/13/05 ENTRUST FINANCIAL SERVICES INC CO 1.01,3.02,5.03,9.01 05/12/05 EQUITY INNS INC TN 8.01 05/12/05 ESSEX CORPORATION VA 1.01,2.01,9.01 02/28/05 AMEND ETERNAL TECHNOLOGIES GROUP INC DE 2.02,9.01 05/13/05 EVANS BOB FARMS INC DE 1.01,9.01 05/09/05 EXELON CORP PA 8.01,9.01 05/13/05 EXPEDITORS INTERNATIONAL OF WASHINGTO WA 2.02 05/09/05 EXPLORATION CO OF DELAWARE INC DE 7.01,9.01 05/13/05 FANSTEEL INC DE 2.02,9.01 05/12/05 FAVRILLE INC DE 7.01,9.01 05/13/05 FEDERAL SIGNAL CORP /DE/ DE 1.01 05/10/05 FFLC BANCORP INC DE 8.01 05/13/05 FIBERSTARS INC /CA/ CA 1.01,3.02 05/13/05 AMEND FINANCIAL ASSET SECURITIES CORP DE 8.01,9.01 04/26/05 FIRST ACCEPTANCE CORP /DE/ DE 2.02,7.01,9.01 05/12/05 FIRST BANCSHARES INC /MO/ MO 2.02,9.01 03/31/05 FIRST DATA CORP DE 1.01,8.01,9.01 05/11/05 First Federal of Northern Michigan Ba 8.01,9.01 04/01/05 First Franklin Mortgage Loan Trust 20 DE 8.01,9.01 04/28/05 First Franklin Mortgage Loan Trust 20 DE 8.01 04/29/05 First Franklin Mortgage Loan Trust 20 DE 2.01,9.01 04/20/05 FIRST IPSWICH BANCORP /MA MA 2.02,9.01 05/13/05 FIRST SECURITY GROUP INC/TN TN 1.01,9.01 05/12/05 FIRST UNION REAL ESTATE EQUITY & MORT OH 7.01,9.01 05/13/05 FIRST WEST VIRGINIA BANCORP INC WV 5.02 04/27/05 AMEND FIRSTBANK CORP MI 1.01,8.01,9.01 05/11/05 FIVE STAR QUALITY CARE INC 1.01,2.03,9.01 05/09/05 FLIGHT SAFETY TECHNOLOGIES INC NV 7.01 05/12/05 FLORIDA PUBLIC UTILITIES CO FL 1.01,2.02 05/10/05 FNB CORP \VA\ VA 8.01 05/10/05 FOAMEX INTERNATIONAL INC DE 2.02,9.01 05/13/05 FORME CAPITAL INC DE 4.01,9.01 05/13/05 FRANKLIN BANK CORP 1.01,9.01 05/09/05 FREMONT MICHIGAN INSURACORP INC 2.02,9.01 05/13/05 FUEL CORP OF AMERICA NV 5.03,8.01 05/12/05 GAINSCO INC TX 2.02,7.01,9.01 05/13/05 GE Commercial Mortgage Corp Series 20 DE 8.01,9.01 05/11/05 GE Commercial Mortgage Corp Series 20 DE 8.01,9.01 05/11/05 GE Commercial Mortgage Corp Series 20 DE 8.01,9.01 05/11/05 GENELABS TECHNOLOGIES INC /CA CA 2.02,9.01 05/13/05 GENITOPE CORP DE 8.01 05/12/05 GENIUS PRODUCTS INC NV 2.02,9.01 05/12/05 GENTA INC DE/ DE 8.01 05/13/05 GEORESOURCES INC CO 2.02 05/13/05 GEOTEC THERMAL GENERATORS INC FL 4.01,5.02,9.01 04/22/05 AMEND GETTY IMAGES INC DE 1.01,8.01 05/12/05 GFSB BANCORP INC DE 2.02,9.01 05/13/05 GLASSMASTER CO SC 8.01 05/13/05 GLOBECOMM SYSTEMS INC 1.01 05/11/05 GLOBIX CORP DE 2.02,9.01 05/13/05 GMX RESOURCES INC OK 2.02,8.01,9.01 05/12/05 GOAMERICA INC DE 2.02,9.01 05/12/05 GOLD BANC CORP INC KS 1.01,5.02,9.01 05/09/05 GOLDFIELD CORP DE 2.02,9.01 05/13/05 GOODRICH PETROLEUM CORP DE 7.01,8.01,9.01 05/13/05 GRAY TELEVISION INC GA 4.01,9.01 05/09/05 GREENBRIER COMPANIES INC DE 1.01,8.01,9.01 05/11/05 GREENFIELD ONLINE INC DE 1.01,7.01,9.01 05/11/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 05/13/05 GRIFFON CORP DE 2.02,4.02,9.01 05/10/05 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 05/11/05 GS MORTGAGE SECURITIES CORP DE 8.01 05/13/05 GSR Mortgage Loan Trust 2005-4F DE 8.01 05/13/05 GVI SECURITY SOLUTIONS INC DE 5.02 05/12/05 H&E EQUIPMENT SERVICES LLC LA 8.01 05/13/05 HALLMARK FINANCIAL SERVICES INC NV 2.02,9.01 05/13/05 HALOZYME THERAPEUTICS INC NV 2.02,9.01 05/13/05 HARLAND JOHN H CO GA 2.02,9.01 04/01/05 HARTMAN COMMERCIAL PROPERTIES REIT TX 2.02,9.01 05/13/05 HASTINGS ENTERTAINMENT INC TX 7.01 05/12/05 HEALTH CARE REIT INC /DE/ DE 8.01,9.01 05/13/05 HEALTH NET INC DE 1.01,9.01 05/12/05 HEALTHGATE DATA CORP DE 2.01,9.01 05/09/05 HEARTLAND OIL & GAS CORP NV 1.01,5.02,7.01,9.01 05/01/05 HEARUSA INC DE 5.03,9.01 05/09/05 HERBALIFE LTD. E9 1.01,9.01 05/11/05 HICKORY TECH CORP MN 8.01 05/12/05 HOME SOLUTIONS OF AMERICA INC DE 7.01,9.01 05/13/05 HORIZON HEALTH CORP /DE/ DE 8.01,9.01 05/10/05 HOUSE OF BRUSSELS CHOCOLATES INC NV 5.02,9.01 05/12/05 HouseValues, Inc. WA 1.01,5.02 05/09/05 HUMPHREY HOSPITALITY TRUST INC VA 2.02 05/12/05 I2 TECHNOLOGIES INC DE 1.01,9.01 05/09/04 ICAGEN INC DE 2.02,9.01 05/13/05 IMEDIA INTERNATIONAL INC DE 4.01 05/10/05 IMPERIAL INDUSTRIES INC DE 2.02 05/13/05 INDEPENDENCE HOLDING CO DE 2.02 03/31/05 IndyMac INDX Mortgage Loan Trust 2005 8.01,9.01 02/25/05 IndyMac MBS, Inc. Residential Asset S 8.01,9.01 02/25/05 INFRASOURCE SERVICES INC DE 5.02 05/11/05 INGRAM MICRO INC DE 8.01,9.01 05/11/05 INNOVATIVE SOFTWARE TECHNOLOGIES INC CA 1.01,3.02,9.01 05/12/05 INNOVATIVE SOFTWARE TECHNOLOGIES INC CA 4.01,9.01 05/11/05 INTELSAT LTD 2.02,9.01 05/13/05 INTERNATIONAL MONETARY SYSTEMS LTD /W WI 2.01,9.01 04/30/05 INTERNATIONAL MONETARY SYSTEMS LTD /W WI 2.01,9.01 04/30/05 INVERNESS MEDICAL INNOVATIONS INC DE 2.05 05/09/05 Ispat Inland L.P. DE 8.01,9.01 05/13/05 J C PENNEY CO INC DE 1.01,8.01,9.01 05/09/05 JABIL CIRCUIT INC DE 1.01,1.02,2.03,9.01 05/11/05 JUPITERMEDIA CORP DE 8.01 05/13/05 K&F INDUSTRIES INC DE 2.02,9.01 05/13/05 K2 INC DE 1.01,5.02 05/12/05 K2 INC DE 5.02 05/12/05 AMEND KANSAS CITY SOUTHERN DE 8.01,9.01 05/11/05 KB HOME DE 5.02,9.01 05/11/05 Kentucky First Federal Bancorp 2.01,9.01 03/02/05 AMEND KIRSHNER ENTERTAINMENT & TECHNOLOGIES FL 5.03,9.01 05/11/05 KNIGHT FULLER INC DE 4.01 05/13/05 KOPPERS INC PA 2.02 05/12/05 LACLEDE STEEL CO /DE/ DE 8.01,9.01 05/05/05 LAKES ENTERTAINMENT INC MN 7.01,9.01 05/13/05 LAMPERD LESS LETHAL INC NV 2.01,3.02,5.01,5.02,9.01 04/21/05 LANDMARK BANCORP INC DE 8.01,9.01 05/13/05 LANTRONIX INC DE 7.01,9.01 05/12/05 LEHMAN ABS CORP BACKED TR CERT GA PAC DE 8.01,9.01 04/30/05 LEHMAN ABS CORP BACKED TRUST CERTS SE DE 8.01,9.01 04/30/05 LEHMAN ABS CORP KRAFT FOODS NOTE BACK DE 8.01,9.01 05/01/05 LEHMAN ABS CORP REPACK AMER GEN FLOAT DE 8.01,9.01 01/15/05 LEHMAN SARM 2005-11 DE 8.01,9.01 05/13/05 LEHMAN SARM 2005-5 DE 8.01,9.01 05/13/05 LEHMAN SARM 2005-9 DE 8.01,9.01 05/13/05 LEVEL 3 COMMUNICATIONS INC DE 1.01,9.01 05/11/05 LIBERTY MEDIA INTERNATIONAL INC DE 2.01,9.01 05/09/05 LIBERTY MEDIA INTERNATIONAL INC DE 8.01 05/13/05 LIBERTY MEDIA INTERNATIONAL INC DE 8.01 05/13/05 AMEND LIBERTY STAR GOLD CORP NV 5.02 05/09/05 LIFECORE BIOMEDICAL INC MN 1.01 05/10/05 LMI AEROSPACE INC MO 2.02,5.02 05/12/05 LOEWS CORP DE 1.01,5.03,9.01 05/13/05 M&F BANCORP INC /NC/ NC 1.01,1.02,5.02,9.01 05/09/05 MACROMEDIA INC DE 3.01,9.01 05/10/05 MAIN STREET TRUST INC IL 9.01 04/01/05 AMEND MALEX INC DE 4.01,9.01 05/13/05 MANNATECH INC TX 4.01,9.01 04/27/05 AMEND MARGO CARIBE INC PR 2.02,9.01 05/12/05 MARISA CHRISTINA INC DE 2.02,9.01 05/13/05 MASCO CORP /DE/ DE 1.01,9.01 05/10/05 MASTR Asset Securitization Trust 2004 DE 8.01,9.01 09/27/04 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 10/25/04 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 11/26/04 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 12/27/04 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 01/25/05 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 02/25/05 AMEND MASTR Asset Securitization Trust 2004 DE 8.01,9.01 03/25/05 AMEND MAUI LAND & PINEAPPLE CO INC HI 5.02,9.01 05/13/05 MAXXAM INC DE 8.01 05/12/05 MERITAGE HOSPITALITY GROUP INC MI 5.02 05/10/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 05/11/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 05/11/05 MESA OFFSHORE TRUST TX 8.01,9.01 05/13/05 METLIFE INC DE 8.01,9.01 05/13/05 METRIS COMPANIES INC DE 8.01 05/13/05 MICRO LINEAR CORP /CA/ DE 5.02 05/10/05 MIDAS INC DE 1.01,9.01 05/10/05 MILLER PETROLEUM INC TN 1.01,9.01 05/09/05 MK RESOURCES CO DE 4.02 05/12/05 MOBILE REACH INTERNATIONAL INC DE 3.02,9.01 05/09/05 MODENA 2 INC DE 1.01,2.01,3.02,9.01 05/10/05 MODINE MANUFACTURING CO WI 2.02 05/12/05 MONUMENT RESOURCES INC CO 1.01,9.01 05/10/05 MOODYS CORP /DE/ DE 5.02,9.01 05/13/05 MORGAN STANLEY ABS CAPITAL I INC DE 8.01,9.01 05/11/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 05/11/05 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 04/29/05 MORRIS PUBLISHING GROUP LLC GA 2.02,9.01 05/13/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 2.01,9.01 04/29/05 Mortgage Assistance Center Corp FL 1.01,2.01,3.02,5.01,8.01,9.01 05/10/05 MRS FIELDS FAMOUS BRANDS LLC DE 1.02,5.02 05/13/05 NAAC Alternative Loan Trust, Series 2 DE 2.01,9.01 04/28/05 NASDAQ STOCK MARKET INC DE 5.02 05/09/05 NATCO GROUP INC DE 2.02,9.01 05/13/05 NATCO GROUP INC DE 4.01,9.01 05/06/05 NATIONAL INSTRUMENTS CORP /DE/ DE 1.01,9.01 05/10/05 NATIONAL RV HOLDINGS INC DE 5.02,9.01 05/11/05 NationsHealth, Inc. DE 4.02,9.01 05/09/05 NATURAL GAS SERVICES GROUP INC 1.01,9.01 05/10/05 NEENAH FOUNDRY CO WI 2.02,7.01,9.01 05/13/05 NEORX CORP WA 3.01 05/12/05 NET PERCEPTIONS INC DE 2.02,9.01 05/13/05 NEW CENTURY BANCORP INC NC 2.02,9.01 05/13/05 NEW YORK MORTGAGE TRUST INC MD 2.02,7.01,9.01 05/11/05 NISSAN AUTO LEASING LLC II DE 8.01,9.01 05/13/05 AMEND NOBEL LEARNING COMMUNITIES INC DE 2.02,9.01 05/12/05 Norcraft Holdings, L.P. DE 2.02,9.01 05/12/05 NORFOLK SOUTHERN CORP VA 1.01 05/12/05 NORTH AMERICAN TECHNOLOGIES GROUP INC DE 1.01,9.01 05/09/05 NORTH EUROPEAN OIL ROYALTY TRUST DE 2.02,9.01 04/30/05 NOVA COMMUNICATIONS LTD NV 2.01,5.01,5.03,9.01 05/13/05 AMEND NUVELO INC DE 1.01,9.01 05/10/05 OI CORP OK 1.01 05/10/05 OLD REPUBLIC INTERNATIONAL CORP DE 5.02,8.01,9.01 05/13/05 ON2 TECHNOLOGIES INC CO 1.01,5.02 05/11/05 ONEOK INC /NEW/ OK 1.01 05/13/05 ONYX SOFTWARE CORP/WA WA 1.01,3.02,9.01 05/12/05 OPENTV CORP 2.02,9.01 05/10/05 ORIGEN FINANCIAL INC DE 2.02 05/13/05 ORION ACQUISITION CORP II DE 5.02,9.01 05/09/05 ORTHODONTIX INC FL 4.01 03/31/05 OSHKOSH B GOSH INC DE 1.01,9.01 05/10/05 OUTDOOR CHANNEL HOLDINGS INC DE 2.02,9.01 05/13/05 P COM INC DE 5.02 05/13/05 PALATIN TECHNOLOGIES INC DE 8.01 05/09/05 Park Place Securities, Inc. Series 20 DE 9.01 04/01/05 Park Place Securities, Inc. Series 20 DE 2.01,9.01 04/01/05 PARLEX CORP MA 2.02,9.01 05/12/05 PC MALL INC DE 1.01 05/10/05 PEOPLES BANCORP INC OH 8.01,9.01 05/13/05 PEOPLES CHOICE HOME LOAN SECURITIES T 2.01,9.01 04/28/05 PEP BOYS MANNY MOE & JACK PA 2.02,9.01 04/30/05 PERFICIENT INC DE 1.01,9.01 05/09/05 PERINI CORP MA 8.01 05/12/05 PERRY ELLIS INTERNATIONAL INC FL 9.01 02/26/05 AMEND PFS BANCORP INC IN 2.02,9.01 04/28/05 PHARMACYCLICS INC DE 8.01,9.01 05/13/05 PHARSIGHT CORP CA 7.01,9.01 05/13/05 PHH CORP MD 1.01,2.02,9.01 05/12/05 PHOTRONICS INC CT 1.01,5.02 05/09/05 PHYSIOMETRIX INC DE 7.01,9.01 05/13/05 PINNACLE BANCSHARES INC AL 2.02,9.01 05/13/05 PIONEER DRILLING CO TX 2.03,9.01 05/12/05 PIXELWORKS INC OR 1.01 05/12/05 PLATINUM UNDERWRITERS HOLDINGS LTD D0 1.01,1.02 05/09/05 PLY GEM HOLDINGS INC DE 7.01,9.01 05/12/05 PPL CORP PA 8.01 05/13/05 Prescient Applied Intelligence, Inc. DE 2.02,9.01 05/13/05 PRIMUS GUARANTY LTD 2.02,9.01 05/10/05 PRISM SOFTWARE CORP DE 2.03,9.01 03/31/05 PROGENICS PHARMACEUTICALS INC DE 1.01,2.02,5.03,9.01 05/10/05 PROVENA FOODS INC CA 2.02 05/13/05 PROVIDIAN FINANCIAL CORP DE 8.01 04/30/05 PROXIM CORP DE 1.01,9.01 05/11/05 PROXYMED INC /FT LAUDERDALE/ FL 1.02,2.02,9.01 05/09/05 PUGET ENERGY INC /WA WA 1.01,5.02,8.01,9.01 05/12/05 PULTE HOMES INC/MI/ MI 8.01 05/12/05 QAD INC DE 2.02,9.01 05/12/05 QUANTA CAPITAL HOLDINGS LTD 2.02,4.02,9.01 05/02/05 QUOVADX INC DE 8.01 05/13/05 QWEST COMMUNICATIONS INTERNATIONAL IN DE 1.01 05/11/05 R H DONNELLEY CORP DE 8.01,9.01 05/13/05 RADISYS CORP OR 4.01,9.01 05/09/05 RAINIER PACIFIC FINANCIAL GROUP INC 8.01,9.01 05/13/05 RALI Series 2005-QA4 Trust DE 8.01,9.01 05/13/05 RALI Series 2005-QS4 Trust DE 8.01,9.01 05/13/05 RALI Series 2005-QS5 Trust DE 8.01,9.01 05/13/05 RAMCO GERSHENSON PROPERTIES TRUST MD 8.01 05/12/05 RARE HOSPITALITY INTERNATIONAL INC GA 1.01,9.01 05/09/05 RENAL CARE GROUP INC DE 7.01,9.01 05/12/05 RENTECH INC /CO/ CO 2.02,5.02,9.01 05/09/05 RENTRAK CORP OR 1.01 04/11/05 AMEND REPUBLIC CORP /TX/ TX 5.03,7.01,9.01 05/13/05 RES CARE INC /KY/ KY 7.01,9.01 05/11/05 RESIDENTIAL ACCREDIT LOANS INC DE 8.01,9.01 05/13/05 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE 8.01,9.01 05/13/05 RESOURCE AMERICA INC DE 1.01 05/11/05 RF MONOLITHICS INC /DE/ DE 8.01,9.01 05/11/05 RICHARDSON ELECTRONICS LTD/DE DE 2.02,4.02,9.01 05/13/05 ROCK OF AGES CORP DE 1.01,9.01 05/12/05 ROCKELLE CORP. DE 4.01 05/10/05 ROCKFORD CORP AZ 7.01,9.01 05/12/05 ROUNDYS INC WI 2.02,8.01,9.01 04/02/05 ROYSTER-CLARK INC DE 2.02,9.01 05/13/05 RTI INTERNATIONAL METALS INC OH 2.02,9.01 05/10/05 RUSH FINANCIAL TECHNOLOGIES INC TX 7.01,9.01 04/20/05 SAGA COMMUNICATIONS INC DE 1.01,9.01 05/09/05 SANDS REGENT NV 2.02,9.01 05/11/05 SASCO Mortgage Loan Trust Series 2005 DE 8.01 04/29/05 SATCON TECHNOLOGY CORP DE 1.01,9.01 04/28/05 SCANSOURCE INC SC 1.01 05/11/05 SCOTTISH RE GROUP LTD E9 2.02,9.01 05/09/05 SCRIPPS E W CO /DE OH 8.01,9.01 05/13/05 SEA CONTAINERS LTD /NY/ 2.02,9.01 05/12/05 Sears Holdings CORP DE 1.01 05/02/05 SENSE TECHNOLOGIES INC B0 3.02,5.02 05/09/05 SERVICE CORPORATION INTERNATIONAL TX 7.01,9.01 05/13/05 SHOPSMITH INC OH 2.04,9.01 05/07/05 SIERRA HEALTH SERVICES INC NV 7.01 05/13/05 SIGMA ALDRICH CORP DE 9.01 02/28/05 AMEND SILICON GRAPHICS INC DE 3.01,9.01 05/09/05 SIMON PROPERTY GROUP INC /DE/ DE 8.01 05/11/05 SoftBrands, Inc. DE 5.02,9.01 05/10/05 SONICBLUE INC DE 8.01,9.01 03/31/05 SPARTON CORP OH 2.02,9.01 05/13/05 SPEAKING ROSES INTERNATIONAL INC NV 5.02,8.01 05/05/05 SPECTRUM SCIENCES & SOFTWARE HOLDINGS DE 2.01,9.01 05/13/05 AMEND SPHERIX INC DE 2.02,9.01 05/13/05 SPHERIX INC DE 1.01 05/12/05 SPORTS RESORTS INTERNATIONAL INC MI 8.01,9.01 05/13/05 SPX CORP DE 2.01,9.01 05/09/05 SRS LABS INC DE 4.02,9.01 05/10/05 ST PAUL TRAVELERS COMPANIES INC MN 1.01,9.01 05/10/05 STATE AUTO FINANCIAL CORP OH 1.01,8.01 05/10/05 STATER BROS HOLDINGS INC DE 7.01,9.01 05/13/05 STEN CORP MN 1.01,2.03,3.03 03/31/05 STERLING CONSTRUCTION CO INC DE 8.01 05/12/05 STRATUS PROPERTIES INC DE 2.02,9.01 05/13/05 Structured Asset Investment Loan Trus DE 8.01 04/29/05 Structured Asset Securities Corp 2005 DE 8.01 04/28/05 Structured Asset Securities Corp Trus DE 8.01 04/29/05 SUNSET FINANCIAL RESOURCES INC 8.01,9.01 05/12/05 SYMBOL TECHNOLOGIES INC DE 1.01,5.02,9.01 05/09/05 SYSTEMAX INC DE 7.01 05/13/05 TAITRON COMPONENTS INC CA 2.02 05/13/05 TANGER FACTORY OUTLET CENTERS INC NC 8.01,9.01 03/15/05 TARANTELLA INC CA 2.02,9.01 05/12/05 TARRAGON CORP NV 2.02,9.01 05/11/05 TD BANKNORTH INC. DE 8.01,9.01 05/13/05 Tejas Inc DE 2.02,9.01 05/13/05 TELEGLOBE INTERNATIONAL HOLDINGS LTD 1.01 05/10/05 TEMPUR PEDIC INTERNATIONAL INC DE 7.01,9.01 05/11/05 TENNECO AUTOMOTIVE INC DE 8.01,9.01 05/12/05 THOMAS PROPERTIES GROUP INC DE 9.01 03/02/05 AMEND THREE FIVE SYSTEMS INC DE 2.01 05/09/05 TIDELANDS OIL & GAS CORP/WA NV 8.01 05/11/05 AMEND TIFFANY & CO DE 2.02,9.01 05/13/05 TODCO DE 1.01,5.02,8.01,9.01 05/13/05 TOP GROUP HOLDINGS INC CO 4.01,9.01 05/10/05 TORO CO DE 2.02 05/13/05 TOUCHSTONE RESOURCES USA, INC. 3.02,9.01 04/19/05 TRACK DATA CORP DE 8.01 05/13/05 TRANS LUX CORP DE 8.01,9.01 05/12/05 TRANS WORLD ENTERTAINMENT CORP NY 2.02,9.01 05/12/05 TRANSMETA CORP DE 1.01 05/12/05 TRANSMETA CORP DE 2.02,9.01 05/13/05 TRANSMETA CORP DE 1.01 05/12/05 AMEND TRANSPRO INC DE 2.02,9.01 05/12/05 TRESTLE HOLDINGS INC DE 1.01 05/13/05 TRI-CONTINENTAL CORP MD 7.01,9.01 04/30/05 TRIO TECH INTERNATIONAL CA 2.02,9.01 05/10/05 U S GOLD CORP CO 7.01,9.01 05/12/05 UAL CORP /DE/ DE 8.01,9.01 05/13/05 AMEND UCN INC DE 2.02,9.01 05/12/05 ULTRA CLEAN HOLDINGS INC 1.01,9.01 05/09/05 UNICO AMERICAN CORP NV 2.02 05/12/05 UNISOURCE ENERGY CORP AZ 2.03 05/10/05 UNITED FINANCIAL INC 2.02,8.01,9.01 05/13/05 UNITED SYSTEMS TECHNOLOGY INC IA 2.02 05/13/05 UNITY WIRELESS CORP DE 8.01 05/13/05 UNIVERSAL CORP /VA/ VA 8.01,9.01 05/12/05 URBAN OUTFITTERS INC PA 2.02,9.01 05/12/05 USA Mobility, Inc DE 2.02,7.01,9.01 05/11/05 VALASSIS COMMUNICATIONS INC DE 1.01,9.01 05/10/05 VALLEY FORGE SCIENTIFIC CORP PA 2.02 05/13/05 VALLEY NATIONAL BANCORP NJ 5.03,9.01 05/09/05 VALLEY NATIONAL GASES INC WV 8.01,9.01 05/12/05 VALLEY NATIONAL GASES INC WV 2.02,9.01 05/12/05 VENTIV HEALTH INC DE 2.02,9.01 05/09/05 VERAMARK TECHNOLOGIES INC DE 2.02 05/12/05 Veri-Tek International, Corp. MI 2.02,9.01 05/11/05 VERITAS DGC INC DE 5.01,9.01 05/12/05 VERSATA INC DE 5.02 05/09/05 VIASAT INC CA 1.01 05/10/05 VIEWSONIC CORP DE 3.03 05/09/05 VISHAY INTERTECHNOLOGY INC DE 8.01,9.01 05/13/05 VISION BANCSHARES INC AL 7.01,9.01 05/12/05 VISTACARE, INC. DE 1.01,9.01 05/11/05 VSOURCE INC DE 2.02,9.01 05/13/05 WASHINGTON MUTUAL MORTGAGE SECURITIES DE 9.01 05/10/05 WATER PIK TECHNOLOGIES INC DE 8.01,9.01 05/12/05 WEBB INTERACTIVE SERVICES INC CO 4.01,9.01 02/11/05 AMEND WEBMD CORP /NEW/ DE 8.01 05/12/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 05/12/05 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 05/12/05 WELLS REAL ESTATE FUND VI L P GA 1.01 05/13/05 WELLS REAL ESTATE FUND VII L P GA 1.01 05/13/05 WELLS REAL ESTATE FUND VIII LP GA 1.01 05/13/05 WELLS REAL ESTATE INVESTMENT TRUST II MD 1.01,2.01,2.03,9.01 05/09/05 WILLIAMS COMPANIES INC DE 7.01 05/13/05 WILLIS LEASE FINANCE CORP DE 2.02,9.01 05/13/05 WILSHIRE OIL CO OF TEXAS DE 2.02,9.01 05/13/05 WINCROFT INC CO 4.01,9.01 05/13/05 WINLAND ELECTRONICS INC MN 1.01,9.01 05/10/05 WINWIN GAMING INC DE 1.01,2.01,3.02,9.01 05/11/05 WJ COMMUNICATIONS INC DE 8.01 05/13/05 Wright Express CORP 2.03 05/09/05 XYBERNAUT CORP DE 3.01,8.01,9.01 05/11/05 YOUNG INNOVATIONS INC MO 8.01,9.01 05/13/05 ZHONE TECHNOLOGIES INC DE 1.01,9.01 05/12/05