SEC NEWS DIGEST Issue 2005-39 March 1, 2005 COMMISSION ANNOUNCEMENTS FEE RATE ADVISORY #7 FOR FISCAL YEAR 2005 As required by Section 31 of the Securities Exchange Act of 1934, the Commission must make a mid-year rate adjustment to the Section 31 transaction fee rate. Effective April 1, 2005, the Section 31 transaction fee rate for fiscal 2005 will increase from the current rate of $32.90 per million to a revised rate of $41.80 per million. This rate change does not apply to the Section 31 assessment on security futures transactions, which will remain at the current rate of $0.009 per round turn transaction. The Act requires the Commission to adjust the Section 31 fee rate if it estimates that the baseline estimate of dollar volume for fiscal 2005 that was used to calculate the current annual rate ($32.90 per million) is reasonably likely to be 10% (or more) greater or less than the actual dollar volume of securities transactions for fiscal 2005. To make its determination, the Commission used market projections based on the most recent information on dollar volume of securities transactions thus far in fiscal year 2005. The more recent information on dollar volume contributed to a mid-year rate that is higher than the current annual rate. The Commission consulted with the Congressional Budget Office and the Office of Management and Budget regarding the mid-year adjustment, as required by Section 31(j)(2) of the Act. A copy of the Commission’s order and calculation methodology is available at http://www.sec.gov. Pursuant to their rules, self-regulatory organizations collect from their members funds to offset the self-regulatory organizations' Section 31 fee obligations. Additional information on the transition to the new Section 31 fee rate will be available on the Internet web sites of The New York Stock Exchange, Inc. and NASD Inc. at http://www.nyse.com and http://www.nasd.com. The Office of Interpretation and Guidance in the SEC’s Division of Market Regulation is also available for questions on Section 31 fees at (202) 942-0069, or by e-mail at marketreg@sec.gov. The Commission will announce the fiscal year 2006 rates for fees paid under Section 6(b) of the Securities Act of 1933 and Sections 13(e), 14(g), and 31 of the Securities Exchange Act of 1934 no later than April 30, 2005. This rate will become effective on Oct. 1, 2005, or 30 days after the date on which the Commission receives its fiscal 2006 regular appropriation, whichever date comes later. (Press Rel. 2005-22) RULES AND RELATED MATTERS NOTICE OF REOPENING OF COMMENT PERIOD FOR POINT OF SALE AND CONFIRMATION DISCLOSURE REQUIREMENTS The Commission has reopened the comment period for and requested supplemental comments on proposed rules 15c2-2 and 15c2-3, as well as proposed amendments to Rule 10b-10 under the Securities Exchange Act of 1934, and amendments to Form N-1A under the Securities Act of 1933 and the Investment Company Act of 1940. The supplemental release reflects issues raised by commenters to our initial proposal, including investor feedback from in-depth testing of prototype disclosure forms. Comments on the release are due within 30 days following publication in the Federal Register. FOR FURTHER INFORMATION PLEASE CONTACT: With respect to Securities Exchange Act Rules 10b-10, 15c2-2, and 15c2-3, contact John J. Fahey, Attorney, at (202) 942-0073, Office of Chief Counsel, Division of Market Regulation, Securities and Exchange Commission, 450 Fifth Street, NW, Washington, DC 20549-1001. With respect to Form N-1A, contact Deborah Skeens, Senior Counsel, at (202) 551-6784, Office of Disclosure Regulation, Division of Investment Management, Securities and Exchange Commission, 450 Fifth Street, NW, Washington, D.C. 20549-0506. (Rels. 33- 8544; 34-51274; IC-26778; Press Rel. 2005-24) ENFORCEMENT PROCEEDINGS L.H. ROSS & COMPANY APPEAL DISMISSED The Commission has dismissed an appeal by L.H. Ross & Company, Inc. of a temporary cease and desist order (the “TCDO") that had been imposed on the firm by NASD on August 30, 2004. The Commission found that, under NASD rules, the TCDO terminated upon the issuance, on January 14, 2005, of a decision in the underlying NASD disciplinary proceeding that had been instituted against the firm. Consequently, according to the Commission, the appeal was moot. (Rel. 34-51270; File No. 3-11686) IN THE MATTER OF NEUROTECH DEVELOPMENT CORPORATION An Administrative Law Judge has issued an Initial Decision in the matter of Neurotech Development Corporation (Neurotech). The Initial Decision finds that while its common stock was registered with the Securities and Exchange Commission (Commission), Neurotech repeatedly failed to file annual and quarterly reports in violation of the periodic reporting requirements of Section 13(a) of the Securities Exchange Act of 1934 and Rules 13a-1 and 13a-13 thereunder. For these violations, the Initial Decision, pursuant to Section 12(j) of the Securities Exchange Act of 1934, revokes the registration of Neurotech’s securities with the Commission. (Initial Decision No. 277; File No. 3- 11724) SEC FILES ACTION AGAINST KEVIN QUINN, DISBARRED ATTORNEY, FOR VIOLATING PENNY STOCK BAR AND ORDER SUSPENDING HIS PRACTICE BEFORE THE SEC The Commission announced that on Feb. 25, 2005, it filed a civil action in the U.S. District Court for the District of Columbia against Kevin James Quinn, of Santa Monica, California, alleging that Quinn violated two Commission orders: one, a 1999 order permanently suspending Quinn from appearing or practicing before the Commission, and the other, a 2000 order barring him from participating in an offering of penny stock. The Commission’s complaint alleges that in violation of those orders Quinn, a disbarred attorney, practiced before the Commission and has been participating in a penny stock offering. Specifically, the Commission alleges that Quinn drafted filings that he made with the Commission on behalf of PHC Holdings, a Nevada corporation with its principal place of business in Orlando, Florida, and that he acted as agent and counsel for PHC. The PHC filings included a Form N-54A, according to which PHC elected to be treated as a business development company under the Investment Company Act; a Form 1-E, a notification that PHC was conducting an offering under Regulation E of the Securities Act; and the attached offering circular. PHC common stock is a penny stock. The complaint also alleges that Quinn made similar filings on behalf of Bluetorch, Inc., a Nevada corporation with its principal place of business in Cerritos, California, and Cytation Corp., a Delaware corporation with its principal place of business in Bristol, Rhode Island. By drafting filings on behalf of PHC, Bluetorch and Cytation and filing them with the Commission, Quinn practiced before the Commission and, with respect to at least PHC, participated in an offering of penny stock in violation of Commission orders. Order of Suspension Pursuant to Rule 102(e)(2), Sept. 14, 1999, In the Matter of Kevin James Quinn, A.P. File No. 3-10013; Order Instituting Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanctions, Feb. 3, 2000, In the Matter of Kevin James Quinn, A.P. File No. 3- 10137. In addition to alleging that Quinn violated the two Commission orders, the complaint alleges that Quinn violated Section 15(b)(6)(B)(i) of the Securities Exchange Act of 1934, which makes it unlawful for any person to participate in an offering of penny stock in contravention of a Commission order. The complaint seeks, among other things, preliminary and permanent injunctions, disgorgement of ill-gotten gains with prejudgment interest, and civil penalties. [SEC v. Kevin James Quinn, 1:05-cv-00393- JR, USDC (Judge James Robertson)] (LR-19103) ARMUND EK SETTLES INSIDER TRADING CHARGES The Commission announced today that on Feb. 28, 2005, it filed a settled insider trading case in the U.S. District Court for the Southern District of New York against Armund Ek (Ek). In its complaint, the Commission alleged that Ek was a close friend of Robert Goehring (Goehring), Gerber’s director of corporate communications. In his capacity as director of corporate communications, Goehring received material, nonpublic information about earnings results and other significant corporate developments at Gerber. Ek both bought and sold Gerber stock on three occasions based on tips of material, nonpublic information about Gerber that Goehring provided. Ek had profits and avoided losses totaling $11,438. As a result of his conduct, Ek violated Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 10b-5. Without admitting or denying the allegations in the Commission’s complaint, Ek consented to the entry of a judgment (i) permanently enjoining him from future violations of Section 10(b) of the Exchange Act and Exchange Act Rule 10b-5, (ii) ordering disgorgement of profits and losses avoided of $11,438 plus prejudgment interest of $3,511, and (iii) imposing a civil penalty of $10,798 pursuant to Section 21A of the Exchange Act. . [SEC v. Armund Ek, No. 05 CV 2425(SWK) SDNY] (LR-19104) INSIDER TRADING CHARGES FILED AGAINST ROBERT GOEHRING The Commission announced that, on Feb. 28, 2005, it filed a contested insider trading case in the U.S. District Court for the District of Connecticut against Robert Goehring. In its complaint, the Commission alleged that Goehring, age 64, was the director of corporate communications of Gerber Scientific, Inc. (Gerber). While serving as director of corporate communications, Goehring regularly obtained material, non-public information about Gerber. Between July 1998 and April 2000, Goehring traded in the Gerber stock nine times on the basis of material, nonpublic information he obtained in the course of his employment as Gerber's director of corporate communications. Goehring enjoyed profits and avoided losses from these illicit trades of $94,016. In addition, Goehring tipped his close friend, Armund Ek, who was not employed at Gerber, with material, non-public information about Gerber on three occasions. Ek bought and sold Gerber stock based on these tips and had profits and avoided losses totaling $11,453 as a result of his trading. The Commission complaint alleges that because of his position with Gerber, Goehring owed a fiduciary duty, or other duty of trust or confidence owed directly, indirectly or derivatively to Gerber and its shareholders. This included a duty to not trade Gerber shares on the basis of material, non-public information and to not communicate such information improperly to others. By engaging in insider trading and by tipping his friend Ek with material non-public information about Gerber, Goehring violated Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act). The Commission seeks a judgment against Goehring: a) enjoining him from future violations of Section 10(b) of the Exchange Act and Exchange Act Rule 10b-5, b) ordering Goehring to disgorge the profits and losses avoided by himself and his tippee as a result of the unlawful trading, c) imposing a monetary penalty, and d) imposing an officer and director bar. [SEC v. Robert Goehring, Civ. Act. No. 3:05-CV-350 (AWT) D.Conn.] (LR-19105) SEC SETTLES INSIDER TRADING CHARGES AGAINST DIVISIONAL PRESIDENT OF THE RYLAND GROUP The Securities and Exchange Commission today filed a settled enforcement action in the United States District Court for the Central District of California charging John D. Hutchinson, of Coppell, Texas, with insider trading in the stock of The Ryland Group, Inc., a home building and mortgage finance company headquartered in Calabasas, California. Hutchinson, age 53, is a non-practicing attorney and is the president of Ryland’s Dallas division. The Commission’s complaint alleges that during December 2003, Hutchinson became aware that Ryland’s new housing orders for the fourth quarter of 2003 would decrease significantly compared to the fourth quarter of 2002. The complaint alleges that while Hutchinson was aware of this non-public information, he exercised all of his exercisable options in Ryland stock, and sold the underlying shares before this information was publicly announced, thereby avoiding a substantial loss of over $100,000. Hutchinson consented, without admitting or denying the allegations in the complaint, to the entry of a judgment permanently enjoining him from future violations of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Hutchinson also consented to pay disgorgement of the loss avoided in the amount of $101,778, plus $1,179.84 in prejudgment interest, and a civil penalty equal to the loss avoided in the amount of $101,778. [SEC v. John D. Hutchinson, Civil Action No. CV 05-1489 SJO (FMOx) C.D. Cal.] (LR-19106) SEC SUES THE TITAN CORPORATION FOR PAYMENTS TO ELECTION CAMPAIGN OF BENIN PRESIDENT TITAN SETTLES AND AGREES TO PAY A TOTAL OF MORE THAN $28 MILLION TO SETTLE SEC ACTION AND RELATED CRIMINAL ACTION TITAN PLEADS GUILTY IN RELATED CRIMINAL ACTION BROUGHT BY THE UNITED STATES ATTORNEY FOR THE SOUTHERN DISTRICT OF CALIFORNIA AND THE U.S. DEPARTMENT OF JUSTICE, FRAUD SECTION SEC ALSO ISSUES REPORT OF INVESTIGATION TO PROVIDE GUIDANCE ON DISCLOSURE CONCERNING MATERIAL PROVISIONS IN MERGER AND OTHER CONTRACTUAL AGREEMENTS The Commission today announced the filing of a settled enforcement action in the U.S. District Court for the District of Columbia charging The Titan Corporation (Titan), a San Diego, California-based military intelligence and communications company, with violating the anti-bribery, internal controls and books and records provisions of the Foreign Corrupt Practices Act (FCPA). Simultaneously with the filing of the Commission’s complaint, and without admitting or denying its allegations, Titan consented to the entry of a final judgment permanently enjoining it from future violations of the FCPA and requiring it (i) to pay $15.479 million in disgorgement and prejudgment interest, (ii) to pay a $13 million penalty, which will be deemed satisfied by Titan’s payment of criminal fines of that amount in parallel proceedings brought by the U.S. Attorney’s Office for the Southern District of California and the U.S. Department of Justice, Fraud Section, and (iii) to retain an independent consultant to review the company’s FCPA compliance and procedures and to adopt and implement the consultant’s recommendations. The Commission’s complaint alleges that, from 1999 to 2001, Titan paid more than $3.5 million to its agent in Benin, Africa, who was known at the time by Titan to be the President of Benin’s business advisor. Titan failed to conduct any meaningful due diligence into the background of its agent either before his retention or thereafter and also failed to ensure that the services alleged to be performed by the agent, and described in his invoices, were in fact provided to Titan. The complaint alleges, in 2001, at the direction of at least one former senior Titan officer based in the United States, Titan funneled approximately $2 million, via its agent in Benin, towards the election campaign of Benin’s then-incumbent President. The complaint also alleges that some of these funds were used to reimburse Titan’s agent for the purchase to T-shirts adorned with the President’s picture and instructions to vote for him in the upcoming election. According to the complaint, Titan made these payments to assist the company in its development of a telecommunications project in Benin and to obtain the Benin government’s consent to an increase in the percentage of Titan’s project management fees for that project. The complaint alleges that a former senior Titan officer directed that these payments be falsely invoiced by the agent as consulting services and that actual payment of the money be broken into smaller increments and spread out over time. The complaint does not allege that the then-incumbent President knew of the payments. The Commission’s complaint also alleges that, from 1999 to 2003, Titan improperly recorded payments in its books and records, directed agents to falsify invoices submitted to Titan, and failed to devise or maintain an effective system of internal controls to prevent or detect other FCPA violations. Despite utilizing over 120 agents and consultants in over 60 countries, Titan never had a formal company-wide FCPA policy, failed to implement an FCPA compliance program, disregarded or circumvented the limited FCPA policies and procedures in effect, failed to maintain sufficient due diligence files on its foreign agents, and failed to have meaningful oversight over its foreign agents. According to the complaint, Titan falsified documents that enabled its agents to under- report local commission payments in Nepal, Bangladesh, and Sri Lanka. In addition, the complaint alleges that Titan falsified documents presented to the United States government by under-reporting payments on equipment exported to Sri Lanka, France and Japan. The complaint also alleges that Titan (i) paid a World Bank Group analyst in cash to assist Titan in its project in Benin, and (ii) paid a Benin government official approximately $14,000 in travel expenses from 1999 to 2001. Without admitting or denying the allegations in the complaint, Titan has consented to the entry of a final judgment permanently enjoining it from future violations of Sections 30A, 13(b)(2)(A), 13(b)(2)(B), and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 13b2-1 thereunder. Titan also has agreed to disgorge $12,620,000, and to pay prejudgment interest thereon in the amount of $2,859,195.47. Under the terms of the final judgment, Titan will also retain an independent consultant to review the company’s FCPA compliance and procedures and will adopt and implement the consultant’s recommendations. Also today the U.S. Attorney’s Office for the Southern District of California and the U.S. Department of Justice, Fraud Section filed criminal FCPA charges and a tax charge against Titan, who entered a guilty plea before the Honorable Roger T. Benitez, United States District Judge for the Southern District of California (United States of America v. Titan Corporation, Case No.05cr0314-BEN (S.D. Cal.)). In particular, Titan agreed to plead guilty to one felony count of violating the anti-bribery provisions of the FCPA, one felony count for falsifying the books and records of Titan, and one felony count for violating Title 26 U.S.C. Section 7206(2) and to pay a criminal fine of $13 million. Commission’s Report Pursuant to Section 21(a) of the Exchange Act The Commission also today issued a Report of Investigation pursuant to Section 21(a) of the Exchange Act to provide guidance concerning potential liability under the antifraud and proxy provisions of the federal securities laws for publication of materially false or misleading disclosures regarding provisions in merger and other contractual agreements. In its Report, the Commission stated that, on September 15, 2003, Titan became a party to a merger agreement with Lockheed Martin Corporation (Lockheed) in which Lockheed agreed to acquire Titan, pending certain contingencies. Titan affirmatively represented in that merger agreement that to the knowledge of Titan, neither the company “nor any of its Subsidiaries, nor any director, officer, agent or employee of the Company or any of its Subsidiaries, has … taken any action which would cause the Company or any of its Subsidiaries to be in violation of the FCPA.” This representation was publicly disclosed and disseminated by Titan in two places. The proxy statement disclosed the nature of the representation. The merger agreement containing the representation was also appended to Titan’s proxy statement, which was filed with the Commission and sent to Titan’s shareholders. As the Report highlights, when an issuer makes a public disclosure of information -- via filing a proxy statement or otherwise -- the issuer is required to consider whether additional disclosure is necessary in order to put the information contained in, or otherwise incorporated into that publication, into context so that such information is not misleading. The issuer cannot avoid this disclosure obligation simply because the information published was contained in an agreement or other document not prepared as a disclosure document. The Report is not intended to change the way issuers engage in merger, or other contractual, negotiations or to alter existing diligence obligations or to suggest, absent special circumstances (such as provisions intended to create third party beneficiaries), that provisions such as representations and covenants in such agreements are binding on or intended to benefit persons other than parties thereto. Representations, covenants, or other provisions of an agreement made by an issuer that are not public or disclosed to shareholders are not covered by the scope of this Report. The Commission will consider bringing an enforcement action under Sections 10(b) and 14(a) of the Exchange Act and Rules 10b-5 and 14a-9 thereunder in the future if it determines that the subject matter of representations or other contractual provisions is materially misleading to shareholders because material facts necessary to make that disclosure not misleading are omitted. The Commission acknowledges the assistance in this investigation from the Department of Justice, Fraud Section; the United States Attorney’s Office for the Southern District of California; the Federal Bureau of Investigation, San Diego Division; the Internal Revenue Service, Criminal Investigations; and the Department of Defense Inspector General’s Office, Defense Criminal Investigative Service. The Commission’s investigation is continuing. [SEC v. The Titan Corporation, Civil Action No. 05-0411 (D.D.C.) (JR)] (LR-19107; Rel. 34-51283; Press Rel. 2005-23) INVESTMENT COMPANY ACT RELEASES DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT For the month of February, 2005, a notice has been issued giving interested persons until March 22, 2005 , to request a hearing on any of the following applications for an order under Section 8(f) of the Investment Company Act declaring that the applicant has ceased to be an investment company: Hilliard Lyons Growth Fund, Inc. [File No. 811-6423] Credit Suisse Strategic Small Cap Fund, Inc. [File No. 811-10435] Credit Suisse New York Tax Exempt Fund, Inc. [File No. 811-4170] Nuveen Tax Exempt Unit Trust Series 1 [File No. 811-1015] Nuveen Tax Exempt Unit Trust Series 15 [File No. 811-1507] Nuveen Tax Exempt Unit Trust Series 19 [File No. 811-1688] Nuveen Tax Exempt Unit Trust Series 20 [File No. 811-1742] Nuveen Tax Exempt Unit Trust Series 30 National Trust 30 [File No. 811-2096] Nuveen Tax Exempt Unit Trust Series 32 National Trust 32 [File No. 811-2121] Nuveen Tax Exempt Unit Trust Series 34 National Trust 34 [File No. 811-2160] Nuveen Tax Exempt Unit Trust Series 35 National Trust 35 [File No. 811-2169] Nuveen Tax Exempt Unit Trust Series 38 [File No. 811-2223] Nuveen Tax Exempt Unit Trust Series 39 National Trust 39 [File No. 811-2234] Touchstone Series Trust [File No. 811-8380] Arden Registered Institutional Advisers, L.L.C. [File No. 811-21307] Nuveen Florida Dividend Advantage Municipal Fund [File No. 811-9467] Nuveen Missouri Dividend Advantage Municipal Bond Fund [File No. 811-10195] Nuveen California Dividend Advantage Municipal Fund 4 [File No. 811-10545] Nuveen Dividend Advantage Municipal Fund 4 [File No. 811-10547] Nuveen Pennsylvania Dividend Advantage Municipal Fund 3 [File No. 811-21150] Nuveen New Jersey Dividend Advantage Municipal Fund 3 [File No. 811-21151] Nuveen Michigan Dividend Advantage Municipal Fund 2 [File No. 811-21156] Nuveen Colorado Dividend Advantage Municipal Fund [File No. 811-21159] Nuveen Insured PA Tax Free Advantage Municipal Fund [File No. 811-21243] Nuveen Insured NJ Tax Free Advantage Municipal Fund [File No. 811-21244] Nuveen Insured Michigan Tax-Free Advantage Municipal Fund [File No. 811-21245] Nuveen Insured New York Tax Free Advantage Municipal Fund 2 [File No. 811-21302] Nuveen Insured Tax-Free Advantage Municipal Fund 2 [File No. 811-21303] Nuveen Insured CA Tax Free Advantage Municipal Fund 2 [File No. 811-21304] Phoenix Trust [File No. 811-4116] American Municipal Term Trust Inc. III [File No. 811-6516] Lindbergh Funds [File No. 811-9437] TCW Premier Funds [File No. 811-21164] (Rel. IC-26776 – February 25) CML/OFFITBANK Separate Account An order has been issued under Section 8(f) of the Investment Company Act declaring that CML/OFFITBANK Separate Account has ceased to be an investment company. (Rel. IC-26777 - February 25) HOLDING COMPANY ACT RELEASES AMERICAN ELECTRIC POWER COMPANY, INC. A notice has been issued giving interested persons until March 22, 2005, to request a hearing on a proposal by American Electric Power Company, Inc. (AEP), a registered holding company, to issue securities under a proposed Amended and Restated American Electric Power System 2000 Long-Term Incentive Plan (Plan), including issuing up to 19,200,000 shares of its common stock. An order has been issued authorizing AEP to solicit proxies in connection with the proposed Plan. (Rel. 35-27948) CENTERPOINT ENERGY, INC. A supplemental order has been issued reducing by $200 million the external debt authority of CenterPoint Energy, Inc., a registered holding company, and increasing by $200 million the external debt authority of its public-utility subsidiary company, CenterPoint Energy Houston Electric, LLC (CEHE) through June 30, 2005. The increased external debt at CEHE will enable CEHE to establish a $200 million dedicated revolving credit facility. (Rel. 35-27949) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES On Jan. 27, 2005, the New York Stock Exchange (SR-NYSE-2005-12), and on Feb. 4, 2005, the National Association of Securities Dealers (SR-NASD-2005-022) filed proposed rule changes relating to an alternative qualification standard for the research analyst qualification examination requirement for technical analysts and to provide an exemption from the research analyst qualification examination for certain associated persons who prepare technical research reports, respectively. The proposed rule changes have become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposals is expected in the Federal Register during the week of Feb. 28, 2005. (Rel. 34-51240) The American Stock Exchange filed a proposed rule change (SR-Amex-2005-021) relating to amending Section 507 of the Amex Company Guide to conform the definition of a “large” dividend to the threshold specified in Section 521 of the Company Guide. The proposed rule change, as amended, has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of Feb. 28, 2005. (Rel. 34-51250) A proposed rule change (SR-CBOE-2005-02) filed by the Chicago Board Options Exchange relating to Exchange fees for reduced-value options on the Russell 2000 Index 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 Feb. 28, 2005. (Rel. 34-51260) A proposed rule change (SR-Amex-2005-025) by the American Stock Exchange relating to fees for transactions in options on the Nasdaq 100 Index (NDX) and Mini-Nasdaq 100 Index (MNX) 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 Feb. 28, 2005. (Rel. 34-51269) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change (SR-PCX-2004- 117) and Amendment No. 1 thereto filed by the Pacific Exchange relating to trading of the streetTRACKS? Gold Shares under Section 19(b)(1) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of Feb. 28, 2005. (Rel. 34-51245) The Commission granted accelerated approval to a proposed rule change (SR-Phlx-2005- 10) filed by the Philadelphia Stock Exchange relating to fees applicable to Linkage P and P/A orders. Publication of the proposal is expected in the Federal Register during the week of Feb. 28, 2005. (Rel. 34-51257) The Commission granted accelerated approval pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934 to the proposed rule change by the International Securities Exchange (SR-ISE-2005-11) relating to listing standards for options on narrow-based indexes. Publication of the proposal is expected in the Federal Register during the week of Feb. 28, 2005. (Rel. 34-51267) PROPOSED RULE CHANGES The American Stock Exchange filed a proposed rule change (SR-Amex-2005-001) relating to adoption of generic listing standards for index-linked securities. Publication of the proposal is expected in the Federal Register during the week of Feb. 28, 2005. (Rel. 34-51258) The National Association of Securities Dealers filed a proposed rule change and Amendment No. 1 thereto (SR-NASD-2004-125) regarding procedures for denying listing on Nasdaq. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34-51268) The Philadelphia Stock Exchange filed a proposed rule change (SR-Phlx-2004-75) relating to Floor Official conflicts of interest. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34-51272) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-CBOE-2004-45) and Amendment No. 2 and granted accelerated approval to Amendment Nos. 3 and 5 to the proposal submitted by the Chicago Board Options Exchange to create a complex order book for certain complex orders traded on the CBOE Hybrid System. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34- 51271) The Commission approved a proposed rule change and Amendment No. 1 thereto (SR- NYSE-2004-031) submitted by the New York Stock Exchange relating to appointments to the NYSE’s arbitration panels and Board of Arbitration and to the procedure for appointing a Director of Arbitration. The Commission also granted accelerated approval to Amendment No. 2 to the proposed rule change. Publication of the proposal is expected in the Federal Register during the week of March 7. (Rel. 34-51273) WITHDRAWALS GRANTED An order has been issued granting the application of The Charles Schwab Corporation to withdraw its common stock, $.01 par value, from listing and registration on the Pacific Exchange, effective at the opening of business on Feb. 28, 2005. (Rel. 34-51261) An order has been issued granting the application of Regal-Beloit Corporation to withdraw its common stock, $.01 par value, from listing and registration on the American Stock Exchange, effective at the opening of business on Feb. 28, 2005. (Rel. 34-51262) An order has been issued granting the application of Boston Restaurant Associates, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the Boston Stock Exchange, effective at the opening of business on Feb. 28, 2005. (Rel. 34-51263) 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 ISTA PHARMACEUTICALS INC, 15295 ALTON PARKWAY, IRVINE, CA, 92618, 949-788-6000 - 0 ($219,000.00) Equity, (File 333-123026 - Feb. 28) (BR. 01) S-1 Citi Trends Inc, 102 FAHM STREET, SAVANNAH, GA, 31401, 912-236-1561 - 0 ($57,500,000.00) Equity, (File 333-123028 - Feb. 28) (BR. 02) F-6 TELE NORTE LESTE PARTICIPACOES SA, HUMBERTO DE CAMPOS, N? 425, 8? ANDAR, RIO DE JANEIRO - RJ, D5, 22641-560, 3131-1315 - 100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-123029 - Feb. 28) (BR. 37) S-8 MERITAGE HOSPITALITY GROUP INC, 1971 E BELTLINE NE - SUITE 200, GRAND RAPIDS, MI, 49525, 6167762600 - 150,000 ($789,000.00) Equity, (File 333-123030 - Feb. 28) (BR. 05) SB-2 China International Enterprises Corp., NO. 5 FLOOR 6, BLOCK A, SKYWORTH BLDG., HI-TECH INDUSTRIAL PARK, NANSHAN DISTRIC, SHENZHEN, F4, 518057, 212-232-0120 - 10,800,000 ($1,080,000.00) Equity, (File 333-123031 - Feb. 28) (BR. 09) SB-2 SAGEMARK COMPANIES LTD, 1285 AVE OF THE AMERICAS, 35TH FL, NEW YORK, NY, 10019, 2125544219 - 6,750,000 ($24,075,000.00) Equity, (File 333-123032 - Feb. 28) (BR. 01) SB-2 NEXT INC/TN, 7625 HAMILTON PARK DRIVE, SUITE 12, CHATTANOOGA, TN, 37421, 423 296 8213 - 3,565,000 ($4,991,000.00) Equity, (File 333-123033 - Feb. 28) (BR. 37) S-3 WaMu Asset Acceptance Corp., 1201 THIRD AVENUE, 17TH FLOOR, SEATTLE, WA, 98101, 206-461-2000 - 1,000,000 ($1,000,000.00) Mortgage Backed Securities, (File 333-123034 - Feb. 28) (BR. ) S-8 UNITED BANCORP INC /OH/, 201 SOUTH FOURTH STREET, P O BOX 10, MARTINS FERRY, OH, 43935, 7406330445 - 156,757 ($1,769,786.53) Equity, (File 333-123036 - Feb. 28) (BR. 07) S-8 CANTEL MEDICAL CORP, OVERLOOK AT GREAT NOTCH, 150 CLOVE ROAD, LITTLE FALLS, NJ, 07424, 9734708700 - 0 ($17,932,500.00) Equity, (File 333-123037 - Feb. 28) (BR. 36) S-3D SOUTHERN COMMUNITY FINANCIAL CORP, 4701 COUNTRY CLUB RD, WINSTON- SALEM, NC, 27104, 3367688500 - 0 ($9,880,000.00) Equity, (File 333-123038 - Feb. 28) (BR. 07) S-3D COMMONWEALTH BANKSHARES INC, 403 BOUSH ST, NORFOLK, VA, 23510, 8044466900 - 0 ($5,595,000.00) Equity, (File 333-123039 - Feb. 28) (BR. 07) S-8 AMERICAN GREETINGS CORP, ONE AMERICAN ROAD, CLEVELAND, OH, 44144, 2162527300 - 108,000 ($2,593,080.00) Equity, (File 333-123041 - Feb. 28) (BR. 05) S-8 SMITH MICRO SOFTWARE INC, 51 COLUMBIA, STE 200, ALISO VIEJO, CA, 92656, 7143625800 - 0 ($5,592,471.00) Equity, (File 333-123042 - Feb. 28) (BR. 03) S-8 WIPRO LTD, SURVEY #76P & #80P DODDAKANAHALLI VILLAG, VARTHUR HOBLI SARJAPUR RD BANGALORE, INDIA 560035, 0 ($125,700,000.00) Equity, (File 333-123043 - Feb. 28) (BR. 03) S-8 PLANETLINK COMMUNICATIONS INC, 404-8430123 - 0 ($540,000.00) Equity, (File 333-123044 - Feb. 28) (BR. 02) S-8 ADVANCED TECHNOLOGY INDUSTRIES INC, 2030 MAIN ST. #1300, IRVINE, CA, 92614, 940-260-4770 - 5,000,000 ($875,000.00) Equity, (File 333-123045 - Feb. 28) (BR. 07) N-2 Endowment Fund, Inc., 4265 SAN FELIPE, 9TH FLOOR, HOUSTON, TX, 77027, 713.993.4698 - 700,000 ($10,500,000.00) Equity, (File 333-123046 - Feb. 28) (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 ------------------------------------------------------------------------------------------------ 1ST CENTENNIAL BANCORP CA 8.01 02/25/05 A CONSULTING TEAM INC NY 2.02,9.01 02/28/05 A.C. Moore Arts & Crafts, Inc. PA 1.01 02/21/05 A21 INC TX 1.01,2.02,9.01 02/22/05 ABFC ASSET-BACKED CERTIFICATES SERIES DE 8.01,9.01 01/30/05 ABLEAUCTIONS COM INC FL 2.01,9.01 02/28/05 ABRAXAS PETROLEUM CORP NV 7.01,9.01 02/28/05 ACADIA REALTY TRUST MD 2.02,7.01,9.01 02/28/05 ACCEPTANCE INSURANCE COMPANIES INC DE 8.01,9.01 02/22/05 ACCEPTANCE INSURANCE COMPANIES INC DE 8.01,9.01 02/15/05 ACCREDO HEALTH INC DE 1.01,1.02,8.01 02/22/05 ACURA PHARMACEUTICALS, INC NY 2.02,9.01 02/28/05 ACUSPHERE INC DE 2.03,3.03,5.03,7.01,8.01,9.01 02/23/05 ADC TELECOMMUNICATIONS INC MN 2.02,7.01,9.01 02/28/05 ADVANCED BATTERY TECHNOLOGIES, INC. DE 5.02 02/22/05 ADVANCED POWER TECHNOLOGY INC 2.02,9.01 02/24/05 AEGIS ASSET BACKED SECURITIES CORP DE 8.01 02/25/05 AEP INDUSTRIES INC DE 2.02,9.01 02/28/05 AEP INDUSTRIES INC DE 8.01,9.01 02/28/05 AEP INDUSTRIES INC DE 5.02 02/24/05 AEROFLEX INC DE 5.02 02/28/05 AKORN INC LA 2.02,9.01 02/28/05 ALION SCIENCE & TECHNOLOGY CORP DE 8.01,9.01 02/28/05 Allis Chalmers Energy Inc. DE 9.01 12/10/04 AMEND ALLSTATE LIFE GLOBAL FUNDING DE 8.01 01/25/05 ALLSTATE LIFE GLOBAL FUNDING DE 8.01 01/24/05 ALPHA TECHNOLOGIES GROUP INC DE 9.01 02/10/05 ALPHARMA INC DE 1.01 02/23/05 AMERICAN CAMPUS COMMUNITIES INC MD 7.01 02/25/05 American Community Bancorp, Inc. IN 1.01,1.02,5.02,9.01 09/28/04 AMERICAN CONSOLIDATED MANAGEMENT GROU UT 8.01,9.01 02/28/05 AMERICAN DENTAL PARTNERS INC DE 1.01,9.01 02/22/05 AMERICAN ECOLOGY CORP DE 5.02 02/24/05 AMERICAN ELECTRIC POWER CO INC NY 1.01 02/22/05 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE 8.01 02/23/05 AMERICAN PHYSICIANS CAPITAL INC MI 1.01,9.01 02/23/05 AMERICAN SEAFOODS GROUP LLC DE 5.02 02/28/05 AMERICAN TOWER CORP /MA/ DE 4.02,8.01,9.01 02/22/05 AMERICAN WATER STAR INC NV 4.01,9.01 02/24/05 AMH Holdings, Inc. DE 2.05 02/28/05 AMEND AMSURG CORP TN 5.02,7.01,9.01 02/22/05 APPLEBEES INTERNATIONAL INC DE 7.01 02/28/05 ARCH COAL INC DE 1.01,9.01 02/24/05 ARTHROCARE CORP DE 1.01,9.01 02/15/05 AMEND ASBURY AUTOMOTIVE GROUP INC DE 8.01 02/25/05 ASIA PAYMENT SYSTEMS NV 7.01,9.01 02/28/05 ASSET BACKED SECURITIES CORP DE 8.01,9.01 02/28/05 ASSOCIATED MATERIALS INC DE 2.05 02/28/05 AMEND ASTORIA FINANCIAL CORP DE 2.02,9.01 02/28/05 ATLANTIC AMERICAN CORP GA 8.01 02/22/05 ATLAS AIR WORLDWIDE HOLDINGS INC DE 7.01,9.01 02/28/05 ATLAS PIPELINE PARTNERS LP DE 7.01,9.01 02/28/05 AVAYA INC DE 1.01,9.01 02/23/05 AVI BIOPHARMA INC OR 1.01,7.01,8.01,9.01 02/22/05 AXEDA SYSTEMS INC DE 2.02,9.01 02/16/05 AMEND Axion Power International, Inc. DE 1.01,3.02 02/28/05 BANK OF NEW YORK CO INC NY 3.03,9.01 02/28/05 BANKNORTH GROUP INC/ME ME 8.01,9.01 02/25/05 BASSETT FURNITURE INDUSTRIES INC VA 1.01,9.01 02/22/05 Battle Mountain Gold Exploration Corp 1.01,9.01 02/24/05 BAY VIEW SECURITIZATION CORP DE 9.01 02/25/05 BAY VIEW SECURITIZATION CORP DE 9.01 12/27/04 AMEND BAY VIEW TRANSACTION CORP 9.01 02/25/05 BB&T CORP NC 5.02 02/22/05 BB&T CORP NC 1.01,9.01 02/22/05 BEAR STEARNS ASSET BACKED SECURITIES DE 8.01,9.01 02/28/05 BEAR STEARNS COMPANIES INC DE 8.01,9.01 02/23/05 BEHRINGER HARVARD REIT I INC MD 1.01,9.01 02/28/05 BEHRINGER HARVARD SHORT TERM OPPORTUN TX 1.01,9.01 02/28/05 BENTLEY COMMERCE CORP FL 3.02 02/28/05 BEVERLY HILLS BANCORP INC DE 5.02,9.01 02/24/05 BITSTREAM INC DE 2.02 02/28/05 BLOCKBUSTER INC DE 8.01,9.01 02/28/05 BMW VEHICLE OWNER TRUST 2002-A 9.01 02/25/05 BMW VEHICLE OWNER TRUST 2003-A 9.01 02/25/05 BMW Vehicle Owner Trust 2004-A 9.01 02/25/05 BOSTON ACOUSTICS INC MA 5.03,9.01 02/22/05 BOSTON LIFE SCIENCES INC /DE DE 3.01,9.01 02/23/05 AMEND BRANDYWINE OPERATING PARTNERSHIP LP / DE 2.02,9.01 02/24/05 BRANDYWINE REALTY TRUST MD 2.02,9.01 02/24/05 BROOKE CORP KS 8.01,9.01 02/28/05 BROWN SHOE CO INC NY 2.02,4.02,9.01 02/28/05 BUILD A BEAR WORKSHOP INC DE 4.02,9.01 02/25/05 BUTLER NATIONAL CORP DE 8.01,9.01 02/28/05 CABOT OIL & GAS CORP DE 8.01,9.01 02/28/05 CALTON INC NJ 2.02,4.02 02/22/05 CANARGO ENERGY CORP DE 7.01,9.01 02/28/05 CANEUM INC NV 8.01,9.01 02/28/05 CANTERBURY CONSULTING GROUP INC PA 8.01 02/25/05 CARDIAC SCIENCE INC DE 2.02,9.01 02/28/05 CAREDECISION CORP NV 7.01 02/17/05 CAS MEDICAL SYSTEMS INC DE 2.02,4.02,9.01 02/24/05 CASH AMERICA INTERNATIONAL INC TX 1.01,2.03,9.01 02/24/05 CATALYST LIGHTING GROUP INC DE 5.02 02/28/05 CATHAY GENERAL BANCORP DE 5.02,9.01 02/28/05 CAVALRY BANCORP INC TN 1.01,7.01,9.01 02/28/05 CBRL GROUP INC TN 7.01,9.01 02/28/05 Celanese CORP DE 2.02,9.01 02/28/05 CELL THERAPEUTICS INC WA 2.02,9.01 02/28/05 CENDANT MORTGAGE CAPITAL LLC DE 8.01 02/28/05 Centerplate, Inc. DE 2.02,5.02,8.01,9.01 02/24/05 CENTEX CORP NV 1.01 02/23/05 CENTEX CORP NV 1.01,1.02,2.03,9.01 02/22/05 CENTRAL FREIGHT LINES INC NV 5.02 02/28/05 CENTRAL VERMONT PUBLIC SERVICE CORP VT 8.01 02/22/05 CENTURION GOLD HOLDINGS INC FL 1.01,9.01 02/23/05 CEPHEID CA 2.02,9.01 02/28/05 CHAMPION INDUSTRIES INC WV 2.02,9.01 02/25/05 CHARTERMAC DE 5.02,9.01 02/25/05 CHENIERE ENERGY INC DE 8.01,9.01 02/28/05 CHESTER VALLEY BANCORP INC PA 8.01,9.01 02/28/05 CHICAGO BRIDGE & IRON CO N V 8.01,9.01 02/25/05 CHINA WIRELESS COMMUNICATIONS INC NV 4.01,9.01 01/11/05 AMEND CHIQUITA BRANDS INTERNATIONAL INC NJ 1.01 02/22/05 CHIRON CORP DE 5.02,9.01 02/23/05 CHITTENDEN CORP /VT/ VT 7.01,9.01 02/28/05 CHROMAVISION MEDICAL SYSTEMS INC DE 2.02,7.01,9.01 02/24/05 CIBER INC DE 5.02,9.01 02/23/05 CIRTRAN CORP NV 1.01,8.01,9.01 02/22/05 CITIGROUP GLOBAL MARKETS HOLDINGS INC NY 9.01 02/25/05 CITIZENS BANKING CORP MI 1.01 02/22/05 CITY HOLDING CO WV 1.01,1.02,5.02,9.01 02/23/05 CLEAR CHANNEL COMMUNICATIONS INC TX 2.02,9.01 02/25/05 CLOSURE MEDICAL CORP DE 7.01,9.01 02/23/05 CMS ENERGY CORP MI 1.01,8.01 02/22/05 CMS ENERGY CORP MI 1.01,8.01 02/22/05 AMEND Coastal Bancshares Acquisition Corp. TX 8.01,9.01 02/25/05 COBRA ELECTRONICS CORP DE 1.01 02/22/05 COCA COLA BOTTLING CO CONSOLIDATED /D DE 2.02,9.01 02/23/05 COCA COLA BOTTLING CO CONSOLIDATED /D DE 1.01,9.01 02/23/05 COGENT COMMUNICATIONS GROUP INC 1.01,2.03,9.01 02/24/05 COMMERCIAL FEDERAL CORP NE 8.01,9.01 02/24/05 COMMSCOPE INC DE 1.01,1.02 02/24/05 COMMUNITY HEALTH SYSTEMS INC DE 1.01,9.01 02/28/05 COMPUTER SCIENCES CORP NV 3.03 02/24/05 COMPUTER TASK GROUP INC NY 2.02,9.01 02/28/05 CONEXANT SYSTEMS INC DE 5.03 02/23/05 CONSUMER DIRECT OF AMERICA NV 4.01,9.01 02/25/05 AMEND CONTINENTAL AIRLINES INC /DE/ DE 3.03,8.01,9.01 02/28/05 Copano Energy, L.L.C. DE 7.01 02/24/05 CORPORATE PROPERTY ASSOCIATES 12 INC MD 5.02 02/22/05 CORPORATE PROPERTY ASSOCIATES 14 INC MD 5.02 02/22/05 CORPORATE PROPERTY ASSOCIATES 15 INC MD 5.02 02/22/05 CORPORATE PROPERTY ASSOCIATES 16 GLOB MD 5.02 02/22/05 COSTAR GROUP INC DE 1.01,2.03 02/23/05 COUNTRYWIDE FINANCIAL CORP DE 2.02,9.01 02/28/05 COVENTRY HEALTH CARE INC DE 2.02,9.01 02/28/05 AMEND CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 02/28/05 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 02/28/05 CRESTED CORP CO 8.01 02/22/05 CROMPTON CORP DE 1.01,9.01 02/28/05 CV THERAPEUTICS INC DE 8.01 02/24/05 CWALT INC 9.01 02/28/05 CWALT INC 9.01 02/28/05 CWALT INC 8.01,9.01 02/28/05 CWALT INC 8.01,9.01 02/24/05 CWMBS INC DE 9.01 02/28/05 CWMBS INC DE 9.01 02/28/05 CWMBS INC DE 8.01,9.01 02/23/05 CWMBS INC DE 8.01,9.01 02/24/05 CYBERLUX CORP NV 8.01 02/28/05 CYTYC CORP DE 8.01,9.01 02/24/05 DELTA PETROLEUM CORP/CO CO 7.01 02/28/05 DELTA PETROLEUM CORP/CO CO 8.01,9.01 02/28/05 DELUXE CORP MN 5.02,9.01 02/23/05 DEWEY ELECTRONICS CORP NY 1.01 02/28/05 DIGIRAD CORP DE 2.02,9.01 02/28/05 DIGITAL LEARNING NV 2.04,5.01,8.01 02/22/05 Digital Realty Trust, Inc. MD 2.02,7.01,9.01 02/28/05 DUCOMMUN INC /DE/ DE 2.02 02/28/05 DUKE ENERGY CORP NC 1.01,7.01,9.01 12/16/04 DYNAMIC MATERIALS CORP DE 2.02,9.01 02/22/05 E DIGITAL CORP DE 7.01 02/28/05 EACO CORP FL 1.01,9.01 02/28/05 EBIX INC DE 1.01,9.01 02/23/05 ECOLAB INC DE 5.02,9.01 02/25/05 EDUCATION LOANS INC /DE DE 8.01,9.01 09/14/04 AMEND EDUCATION LOANS INC /DE DE 8.01,9.01 11/18/04 AMEND EDUCATION LOANS INC /DE DE 8.01,9.01 10/13/04 AMEND EDUCATIONAL DEVELOPMENT CORP DE 4.01,9.01 02/22/05 ELAMEX SA DE CV 2.02,9.01 02/28/05 ELECTRONIC CONTROL SECURITY INC NJ 8.01,9.01 02/16/05 ELECTRONIC SYSTEMS TECHNOLOGY INC WA 8.01,9.01 02/25/05 EMCOR GROUP INC DE 2.02,9.01 12/31/04 EMERGE INTERACTIVE INC DE 1.01,2.02,9.01 02/28/05 ENCORE CAPITAL GROUP INC DE 7.01 02/22/05 ENCORE MEDICAL CORP DE 2.02,8.01,9.01 02/28/05 Endavo Media & Communications, Inc. DE 3.02,9.01 02/22/05 ENDOCARE INC DE 7.01,9.01 02/28/05 ENTERPRISE FINANCIAL SERVICES CORP DE 7.01,9.01 02/28/05 EPIXTAR CORP FL 2.02,9.01 02/28/05 EQUINOX HOLDINGS INC DE 5.02 02/23/05 ERIE INDEMNITY CO PA 1.01 02/28/05 ESCHELON TELECOM INC 8.01 02/23/05 EXIDE TECHNOLOGIES DE 1.01,9.01 02/24/05 EYETECH PHARMACEUTICALS INC DE 7.01 02/28/05 FEATHERLITE INC MN 1.01,2.03 12/24/04 FEDERAL SCREW WORKS MI 3.01,9.01 02/28/05 FEDERATED DEPARTMENT STORES INC /DE/ DE 1.01,9.01 02/27/05 FINANCIAL SECURITY ASSURANCE HOLDINGS NY 1.01,9.01 02/16/05 AMEND FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 02/28/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 02/28/05 FIRST HORIZON ASSET SECURITIES INC DE 8.01,9.01 02/28/05 FIRST HORIZON NATIONAL CORP TN 1.01 02/28/05 FIRST IPSWICH BANCORP /MA MA 1.01,9.01 02/22/05 FIRST LITCHFIELD FINANCIAL CORP DE 8.01,9.01 02/24/05 FIRST MIDWEST BANCORP INC DE 1.01,9.01 02/28/05 FIRST NATIONAL FUNDING LLC NE 8.01,9.01 02/15/05 FISCHER IMAGING CORP DE 1.01,1.02,2.03,3.02,5.02,9.01 02/23/05 FLYI INC DE 9.01 02/28/05 FMC TECHNOLOGIES INC 7.01,9.01 02/28/05 FOOTHILL INDEPENDENT BANCORP DE 1.01,9.01 02/22/05 Ford Credit Auto Owner Trust 2005-A DE 8.01,9.01 01/31/05 FRIEDMAN BILLINGS RAMSEY GROUP INC VA 7.01,9.01 02/28/05 FTD Group, Inc. 8.01 02/25/05 FTI CONSULTING INC MD 7.01,9.01 02/24/05 GABELLI ASSET MANAGEMENT INC NY 8.01 02/28/05 GAIAM INC CO 2.02,9.01 02/28/05 GARDENBURGER INC OR 4.01,9.01 02/22/05 GAYLORD ENTERTAINMENT CO /DE DE 1.01,2.03,9.01 02/22/05 GEHL CO WI 2.02,9.01 02/28/05 GENAERA CORP DE 8.01,9.01 02/24/05 GENAERA CORP DE 8.01,9.01 02/25/05 GENERAL MILLS INC DE 8.01,9.01 02/28/05 GEOTEC THERMAL GENERATORS INC FL 1.01,1.02,2.01,3.02,5.01,9.01 01/03/05 GLOBAL ENTERTAINMENT CORP NV 8.01,9.01 02/25/05 Global Pharmatech, Inc. DE 4.01,9.01 02/11/05 GOODYEAR TIRE & RUBBER CO /OH/ OH 1.01,9.01 02/22/05 GOODYEAR TIRE & RUBBER CO /OH/ OH 2.02,4.02,8.01 02/22/05 GRAFTECH INTERNATIONAL LTD DE 5.02 02/23/05 GREAT ATLANTIC & PACIFIC TEA CO INC MD 1.01 02/24/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 02/28/05 GREENWICH CAPITAL ACCEPTANCE INC DE 8.01,9.01 02/28/05 GREER BANCSHARES INC SC 8.01,9.01 02/24/05 HABERSHAM BANCORP GA 1.01,9.01 02/23/05 HAMMONS JOHN Q HOTELS INC DE 7.01,9.01 02/25/05 HARLEYSVILLE GROUP INC DE 1.01 02/22/05 HARRIS CORP /DE/ DE 5.03,8.01,9.01 02/25/05 HARTCOURT COMPANIES INC UT 2.01,3.02,9.01 02/21/05 HARTFORD LIFE INSURANCE CO CT 9.01 02/25/05 HARTFORD LIFE INSURANCE CO CT 9.01 02/22/05 HARTFORD LIFE INSURANCE CO CT 9.01 02/28/05 HCC INSURANCE HOLDINGS INC/DE/ DE 3.02 02/25/05 HEARUSA INC DE 2.02 02/28/05 HEINZ H J CO PA 2.02 02/28/05 HOLLY ENERGY PARTNERS LP DE 7.01,9.01 02/28/05 HOMEBANC CORP GA 1.01,2.03,9.01 02/23/05 HOMENET CORP DE 1.01,3.02,9.01 02/23/05 HORIZON HEALTH CORP /DE/ DE 8.01 02/28/05 HOSPIRA INC DE 7.01,9.01 02/28/05 HOSPIRA INC DE 1.01,5.02,9.01 02/23/05 HSBC Finance CORP 4.02 02/23/05 HSBC Finance CORP 2.02,9.01 02/28/05 HUSKER AG LLC NE 2.03,9.01 02/22/05 ID-CONFIRM, INC. NV 1.01,9.01 02/18/05 IMMUNICON CORP 8.01,9.01 02/28/05 INCYTE CORP DE 2.02,8.01,9.01 02/28/05 INDYMAC ABS INC DE 8.01,9.01 02/28/05 INLAND RETAIL REAL ESTATE TRUST INC MD 1.01,9.01 02/28/05 INNOVO GROUP INC DE 2.02,9.01 02/28/05 INTEGRA BANK CORP IN 7.01,9.01 02/28/05 INTEGRAMED AMERICA INC DE 7.01,9.01 02/28/05 INTERACTIVE DATA CORP/MA/ DE 1.01,9.01 02/22/05 INTERCHANGE CORP DE 2.02,9.01 02/28/05 INTERMET CORP GA 7.01,9.01 02/28/05 INTERNATIONAL BUSINESS MACHINES CORP NY 1.01 02/24/05 INTERNATIONAL STAR INC NV 7.01,9.01 02/18/05 INTERSECTIONS INC DE 7.01 02/25/05 INTUIT INC DE 1.01,9.01 02/25/05 INVERNESS MEDICAL INNOVATIONS INC DE 2.02,7.01,8.01,9.01 02/22/05 IPARTY CORP DE 2.02,9.01 02/25/05 ISTAR FINANCIAL INC MD 8.01,9.01 02/23/05 ITC DELTACOM INC DE 1.01,1.02,9.01 02/28/05 J P MORGAN CHASE & CO DE 1.01 12/14/04 JAMDAT MOBILE INC 2.02,9.01 02/24/05 JANUS CAPITAL GROUP INC DE 1.01,3.03,9.01 02/23/05 KAISER GROUP HOLDINGS INC DE 8.01,9.01 02/28/05 KCS ENERGY INC DE 1.01,7.01,9.01 02/22/05 KEY GOLD CORP NV 8.01 02/25/05 KEYCORP STUDENT LOAN TRUST 1999 B DE 8.01,9.01 02/25/05 KEYCORP STUDENT LOAN TRUST 2000-A OH 8.01,9.01 02/25/05 KEYCORP STUDENT LOAN TRUST 2002-A OH 8.01,9.01 02/28/05 KMART HOLDING CORP DE 1.01,9.01 02/22/05 KMG CHEMICALS INC TX 5.02 02/28/05 KNBT BANCORP INC PA 8.01,9.01 02/28/05 LAUREATE EDUCATION, INC. MD 2.02,9.01 02/28/05 LCA VISION INC DE 1.01,9.01 02/22/05 LEHMAN ABS CORP BOEING NOTE BACKED SE DE 8.01,9.01 02/15/05 LEHMAN ABS CORP BOEING SECURITIES BAC DE 8.01,9.01 02/15/05 LEHMAN ABS CORP CIT CAPITAL TR 1 SEC DE 8.01,9.01 02/15/05 LEHMAN ABS CORP CORPORATE BACKED TRUS DE 8.01,9.01 02/15/05 LEHMAN ABS CORP DUKE CAPITAL NOTE BAC DE 8.01,9.01 02/15/05 LEHMAN ABS CORP GOLD SACHS CAP I SEC DE 8.01,9.01 02/15/05 LEHMAN ABS CORP GOLDMAN SACHS CAP 1 S DE 8.01,9.01 02/15/05 LEHMAN ABS CORP GOLDMAN SACHS CAP 1 S DE 8.01,9.01 02/15/05 LEHMAN ABS CORP GOLDMAN SACHS NOTE-BK DE 8.01,9.01 02/15/05 LENNOX INTERNATIONAL INC DE 5.03,9.01 02/25/05 LIN TV CORP DE 1.01 02/23/05 LIONS GATE ENTERTAINMENT CORP /CN/ 2.03,9.01 02/24/05 LODGENET ENTERTAINMENT CORP DE 5.02 02/24/05 LOOKSMART LTD DE 2.02,5.02,9.01 02/23/05 LORAL SPACE & COMMUNICATIONS LTD D0 8.01,9.01 02/23/05 LOUDEYE CORP DE 1.01,9.01 02/25/05 LOWRANCE ELECTRONICS INC DE 2.02,9.01 02/28/05 MACROVISION CORP DE 2.02,4.02,9.01 01/31/05 MAILKEY CORP NV 4.01,9.01 01/31/05 AMEND MANOR CARE INC DE 5.02 02/23/05 MARSH & MCLENNAN COMPANIES, INC. DE 5.04,9.01 02/28/05 MAY DEPARTMENT STORES CO DE 1.01 02/27/05 MB FINANCIAL INC /MD MD 7.01 02/28/05 MBNA CORP MD 1.01 02/24/05 MCDERMOTT INTERNATIONAL INC R1 1.01 02/22/05 MDC HOLDINGS INC DE 1.01,9.01 02/25/05 MEADWESTVACO CORP DE 1.01,9.01 02/22/05 MEDAREX INC NJ 2.02,9.01 02/28/05 MEDICAL STAFFING NETWORK HOLDINGS INC DE 1.01,2.03,9.01 02/24/05 MEMC ELECTRONIC MATERIALS INC DE 5.02 02/23/05 MERCK & CO INC NJ 1.01,5.02,9.01 02/22/05 MERCK & CO INC NJ 8.01,9.01 02/28/05 MERCK & CO INC NJ 8.01,9.01 02/28/05 Meritage Homes CORP MD 7.01,8.01,9.01 02/23/05 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 02/28/05 METLIFE INC DE 1.01,9.01 02/22/05 MICRON ENVIRO SYSTEMS INC NV 8.01 02/28/05 MICRONETICS INC DE 4.01 02/22/05 MICROSTRATEGY INC DE 1.01,9.01 02/21/05 MIDNET INC 1.01 02/28/05 MIDWEST AIR GROUP INC WI 1.01 02/16/05 MIDWEST AIR GROUP INC WI 1.01,9.01 08/13/04 AMEND MIDWEST AIR GROUP INC WI 1.01,8.01,9.01 01/05/05 AMEND MIDWEST BANC HOLDINGS INC DE 1.01,2.04,5.03,8.01,9.01 11/22/04 MILITARY RESALE GROUP INC FL 5.02,9.01 02/28/05 MILLENNIUM CELL INC DE 1.01,2.02,9.01 02/28/05 MIV THERAPEUTICS INC NV 8.01,9.01 02/22/05 MONTPELIER RE HOLDINGS LTD D0 1.01,7.01,9.01 02/24/05 MORTGAGE ASSET SECURITIZATION TRANSAC DE 8.01,9.01 02/28/05 MPHASE TECHNOLOGIES INC NJ 8.01 02/28/05 MPS GROUP INC FL 1.01,9.01 02/22/05 MQ ASSOCIATES INC 5.02 02/28/05 MYLAN LABORATORIES INC PA 1.02,9.01 02/27/05 NASH FINCH CO DE 1.01,9.01 02/22/05 NATHANS FAMOUS INC DE 1.01,9.01 02/25/05 NATIONAL CITY CORP DE 5.03,9.01 02/28/05 NAVISTAR INTERNATIONAL CORP DE 1.01,8.01,9.01 02/23/05 NCO GROUP INC PA 7.01,9.01 02/28/05 NCR CORP MD 1.01 02/23/05 NEOPROBE CORP DE 2.02,8.01,9.01 02/24/05 NEOSE TECHNOLOGIES INC DE 1.02 02/24/05 NETFRAN DEVELOPMENT CORP FL 1.01,2.01,8.01,9.01 02/28/05 NEW PLAN EXCEL REALTY TRUST INC MD 1.01,5.02,9.01 02/22/05 NEWMARKET CORP VA 1.01,5.02,5.03,9.01 02/22/05 NewMarket Technology Inc NV 4.01,9.01 02/23/05 NICOR INC IL 2.02,9.01 12/31/04 NNN 2002 VALUE FUND LLC 1.01,9.01 02/24/05 NOBLE CORP 5.02 02/28/05 NOLAND CO VA 2.02 02/28/05 NORTEM, N.V. DE 3.01,8.01 02/23/05 NORTH AMERICAN TECHNOLOGIES GROUP INC DE 1.01,1.02,3.02,5.01,5.02,5.03 02/22/05 NORTH VALLEY BANCORP CA 8.01,9.01 02/28/05 NORTHLAND CRANBERRIES INC /WI/ WI 1.01,2.01,2.03,9.01 02/28/05 NOVOSTE CORP /FL/ FL 2.05,9.01 02/22/05 NS GROUP INC KY 8.01,9.01 02/28/05 OMNIVISION TECHNOLOGIES INC DE 2.02,9.01 02/28/05 ON THE GO HEALTHCARE INC DE 2.01 02/28/05 OPHTHALMIC IMAGING SYSTEMS CA 2.02,9.01 02/28/05 OPTION CARE INC/DE DE 2.02,9.01 02/22/05 ORBITAL SCIENCES CORP /DE/ DE 1.01 02/22/05 OUTLOOK GROUP CORP WI 4.01,9.01 02/23/05 Park Place Securities, Inc. DE 9.01 02/01/05 PARKER DRILLING CO /DE/ DE 1.01 02/22/05 PARKER DRILLING CO /DE/ DE 1.01 02/28/05 AMEND PARKVALE FINANCIAL CORP PA 1.01,9.01 02/23/05 PATRIOT SCIENTIFIC CORP DE 1.01,9.01 02/21/05 PAXSON COMMUNICATIONS CORP DE 1.01,5.02,9.01 02/24/05 PDG ENVIRONMENTAL INC DE 1.01,9.01 02/22/05 PEAK INTERNATIONAL LTD D0 3.01,9.01 02/24/05 PeopleSupport, Inc. DE 2.02,9.01 02/28/05 PEP BOYS MANNY MOE & JACK PA 5.02 02/25/05 PEPSI BOTTLING GROUP INC DE 5.02 02/23/05 PEREGRINE SYSTEMS INC DE 1.01 02/22/05 PERFORMANCE FOOD GROUP CO TN 1.01,8.01,9.01 02/22/05 PETRO STOPPING CENTERS L P DE 2.02,9.01 02/22/05 PHARMACOPEIA DRUG DISCOVERY INC DE 1.01,9.01 02/24/05 PHARMOS CORP NV 8.01,9.01 02/28/05 PHEAA STUDENT LOAN TRUST I DE 8.01,9.01 02/15/05 PHYSIOMETRIX INC DE 3.01 02/28/05 PIPER JAFFRAY COMPANIES 1.01 02/22/05 PLAINS ALL AMERICAN PIPELINE LP DE 7.01 02/28/05 PLURISTEM LIFE SYSTEMS INC NV 1.01,5.02,9.01 02/18/05 POTLATCH CORP DE 1.01 02/22/05 POZEN INC /NC 2.02,8.01 02/28/05 PPT VISION INC MN 2.02,9.01 02/28/05 PRAXAIR INC DE 1.01 02/22/05 PRECISION CASTPARTS CORP OR 1.01 02/24/05 PRIMEDIA INC DE 2.02,9.01 02/28/05 PRINCIPAL LIFE INSURANCE CO IA 9.01 02/23/05 PRIVATEBANCORP INC DE 7.01 02/28/05 PRIVATEBANCORP INC DE 5.02,9.01 02/26/05 PROASSURANCE CORP DE 7.01,9.01 02/28/05 PROVIDENT BANKSHARES CORP MD 2.04,7.01,9.01 02/28/05 PROVIDIAN FINANCIAL CORP DE 4.02 02/22/05 PROVIDIAN FINANCIAL CORP DE 2.02,9.01 02/22/05 PURADYN FILTER TECHNOLOGIES INC DE 5.02,9.01 02/25/05 PVC CONTAINER CORP DE 5.02 02/24/05 QUANTUM FUEL SYSTEMS TECHNOLOGIES WOR DE 8.01,9.01 02/28/05 QUINTON CARDIOLOGY SYSTEMS INC DE 1.01,8.01,9.01 02/28/05 R & B INC PA 2.02,8.01,9.01 02/25/05 R H DONNELLEY CORP DE 7.01,9.01 02/28/05 RADIOSHACK CORP DE 1.01,9.01 02/28/05 RAPTOR NETWORKS TECHNOLOGY INC 1.01,2.03 02/22/05 REALTY INCOME CORP MD 8.01,9.01 02/25/05 RELIASTAR LIFE INSURANCE CO OF NEW YO NY 1.01 02/28/05 RENAISSANCERE HOLDINGS LTD 8.01,9.01 02/28/05 RETEK INC DE 1.01,9.01 02/28/05 REYNOLDS & REYNOLDS CO OH 5.02,9.01 02/28/05 RF MICRO DEVICES INC NC 2.05,2.06,9.01 02/24/05 SAFEWAY INC DE 2.02,9.01 02/23/05 SAUER DANFOSS INC DE 1.01 02/22/05 SBA COMMUNICATIONS CORP FL 2.02,4.02,9.01 02/25/05 SBE INC DE 2.02,7.01,9.01 01/31/05 AMEND SCHEID VINEYARDS INC DE 2.02,9.01 02/28/05 SCORES HOLDING CO INC UT 4.01,9.01 02/28/05 SEARS ROEBUCK & CO NY 1.01,9.01 02/23/05 SEARS ROEBUCK ACCEPTANCE CORP DE 1.01,9.01 02/22/05 SECURED DIVERSIFIED INVESTMENT LTD NV 5.02 02/28/05 SENTIGEN HOLDING CORP DE 1.01,2.01,9.01 02/22/05 SENTO CORP UT 8.01,9.01 02/28/05 SHIRE PHARMACEUTICALS GROUP PLC 8.01,9.01 02/28/05 SIMCLAR INC FL 5.02 02/28/05 SiVault Systems, Inc. NV 2.01,9.01 11/30/04 AMEND SMITH & WOLLENSKY RESTAURANT GROUP IN DE 4.02 02/23/05 SMITH INTERNATIONAL INC DE 1.01,9.01 02/28/05 SOLECTRON CORP DE 1.01,8.01 02/22/05 SOUTHSIDE BANCSHARES INC TX 5.02 02/24/05 SOUTHWEST BANCORP INC OK 2.01,9.01 02/24/05 SOUTHWESTERN ENERGY CO AR 2.02 02/28/05 SOUTHWESTERN ENERGY CO AR 8.01,9.01 02/28/05 Specialty Underwriters Alliance, Inc. DE 5.02 02/28/05 SPORTS RESORTS INTERNATIONAL INC MI 8.01,9.01 02/28/05 STAR SCIENTIFIC INC DE 1.01,9.01 02/25/05 STARSOFT INC NV 2.01,9.01 12/16/04 AMEND STEELCLOUD INC VA 8.01 02/24/05 STORAGE COMPUTER CORP DE 1.01 02/28/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 02/28/05 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 02/17/05 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 02/28/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 02/28/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 02/25/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 02/28/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 02/28/05 STRUCTURED ASSET SECURITIES CORP DE 8.01 02/28/05 STRUCTURED ASSET SECURITIES CORP DE 8.01,9.01 02/28/05 SUN COMMUNITIES INC MD 1.01 02/23/05 SUPERIOR UNIFORM GROUP INC FL 2.02,9.01 02/25/05 Surge Global Energy, Inc. 7.01 02/04/05 AMEND SWANK, INC. DE 2.02,9.01 02/28/05 TAIWAN FUND INC DE 7.01 01/01/05 TASKER CAPITAL CORP NV 1.01,9.01 02/22/05 Tejas Inc DE 8.01,9.01 02/28/05 Tejas Inc DE 1.01,2.01,2.03,9.01 02/22/05 TEPPCO PARTNERS LP DE 7.01,9.01 02/28/05 TERCICA INC DE 1.01,8.01,9.01 02/28/05 TEREX CORP DE 8.01,9.01 02/28/05 TETON PETROLEUM CO DE 1.01,1.02,5.02,9.01 02/22/05 TEXTRON INC DE 5.02 02/23/05 TIFFANY & CO DE 2.02,9.01 02/28/05 TITAN INTERNATIONAL INC IL 1.01,9.01 02/28/05 TITANIUM METALS CORP DE 8.01,9.01 02/28/05 TORCHMARK CORP DE 1.01,9.01 02/22/05 Tower Group, Inc. DE 8.01,9.01 02/28/05 TRACTOR SUPPLY CO /DE/ DE 4.02,9.01 02/24/05 TRANSACTION SYSTEMS ARCHITECTS INC DE 8.01 02/25/05 TRANSOCEAN INC E9 7.01,9.01 02/28/05 TREX CO INC DE 7.01 02/24/05 TROPICAL SPORTSWEAR INTERNATIONAL COR FL 1.02,2.01,5.02 02/26/05 TXU ELECTRIC DELIVERY CO TX 1.01 02/22/05 UAL CORP /DE/ DE 1.01 02/22/05 ULTRA PETROLEUM CORP 5.02,9.01 02/24/04 ULTRALIFE BATTERIES INC DE 7.01,9.01 02/28/05 UMB FINANCIAL CORP MO 1.01 02/22/05 UNITED BANCORP INC /OH/ OH 8.01 02/28/05 UNITED HERITAGE CORP UT 2.01,9.01 01/27/05 UNITED HERITAGE CORP UT 1.01,9.01 02/22/05 UNITED RETAIL GROUP INC/DE DE 2.02,9.01 02/28/05 UNITED STATIONERS INC DE 1.01 12/07/04 UNIVISION COMMUNICATIONS INC DE 2.02,9.01 02/28/05 URBAN TELEVISION NETWORK CORP NV 5.02,9.01 02/28/05 US AIRWAYS GROUP INC DE 7.01,9.01 02/28/05 US CAN CORP DE 9.01 12/31/04 US ENERGY CORP WY 8.01 02/22/05 USEC INC DE 1.01,1.02,9.01 02/23/05 V I TECHNOLOGIES INC DE 2.02,9.01 02/28/05 VALEANT PHARMACEUTICALS INTERNATIONAL DE 1.01,9.01 02/22/05 VALSPAR CORP DE 1.01 02/23/05 VERISITY LTD 8.01,9.01 02/28/05 VERITEC INC NV 1.03 02/28/05 VITASTI, INC. /DE/ DE 2.01,5.01,5.02,5.03,8.01,9.01 11/23/04 AMEND WASHINGTON POST CO DE 2.02 02/25/05 WELLS FARGO & CO/MN DE 1.01,9.01 02/22/05 WELLS REAL ESTATE INVESTMENT TRUST IN DE 1.01,7.01,8.01,9.01 02/25/05 WEST COAST BANCORP /NEW/OR/ OR 1.01 02/22/05 WESTERN STANDARD CORP WY 2.01,9.01 02/24/05 WFS FINANCIAL 2004-1 OWNER TRUST 8.01,9.01 02/22/05 WFS FINANCIAL 2004-2 OWNER TRUST CA 8.01,9.01 02/22/05 WFS Financial 2004-3 Owner Trust CA 8.01,9.01 02/17/05 WFS Financial 2004-4 Owner Trust CA 8.01,9.01 02/17/05 WHITNEY HOLDING CORP LA 1.01 02/22/05 WILLBROS GROUP INC R1 2.02,4.02,9.01 02/22/05 WILSHIRE BANCORP INC CA 8.01,9.01 02/25/05 WILSON GREATBATCH TECHNOLOGIES INC DE 1.01 02/22/05 WINWIN GAMING INC DE 1.01,3.02,9.01 02/25/05 WORLDWIDE MANUFACTURING USA INC CO 1.01,2.01,9.01 02/25/05 WYNN RESORTS LTD 8.01 02/28/05 XM SATELLITE RADIO HOLDINGS INC DE 8.01,9.01 02/28/05 XOMA LTD /DE/ DE 1.01,5.02,8.01 02/23/05 YAK COMMUNICATIONS INC FL 3.01,7.01,9.01 02/25/05 YARDVILLE NATIONAL BANCORP NJ 1.01 02/23/05 YDI WIRELESS INC DE 2.02,9.01 02/28/05 YELLOW ROADWAY CORP DE 1.01,7.01,9.01 02/27/05 ZONE 4 PLAY INC NV 1.01,9.01 02/22/05 29 NEWS DIGEST, March 1, 2005