SEC NEWS DIGEST Issue 2004-194 October 7, 2004 ENFORCEMENT PROCEEDINGS COMMISSION SUSPENDS CALVIN MOORE, JR. FROM ASSOCIATION WITH ANY BROKER OR DEALER FOR NINETY DAYS On October 6, the Commission issued an administrative Order against Calvin E. Moore, Jr. of Hillside, New Jersey. The Commission’s Order finds that Moore was previously enjoined by a U.S. District Court from violations of Sections 5(a) and 5(c) of the Securities Act of 1933 (Securities Act). Based on that injunction, the Commission’s Order suspends Moore from association with any broker or dealer for ninety days. Moore consented to the issuance of the order without admitting or denying its findings, except that Moore admitted the existence of the injunction against him. According to the Commission’s order, on June 27, 2003, judgment was entered by consent against Moore, permanently enjoining him from future violations of Sections 5(a) and 5(c) of the Securities Act in the civil action entitled Securities and Exchange Commission v. Wall Street Management Group, et al. (Case No. 01-CV-0726) in the U.S. District Court for the Southern District of New York. The Commission’s complaint in the district court action alleged, among other things, that, through the use of a nominee account, Moore received unregistered shares of Systems of Excellence, Inc. stock from the president of the company and resold those shares in a series of unregistered, non-exempt transactions. (Rel. 34-50496, File No. 3- 11697) COMMISSION SETTLES ACTION AGAINST ALAN BOND The Commission announced that on Sept. 27, 2004, the U.S. District Court for the Southern District of New York entered a permanent injunction against Alan Brian Bond, 43, of Upper Montclair, New York. The Commission filed a complaint against Bond on Dec. 16, 1999, alleging that he orchestrated a commission kickback scheme. The Commission’s complaint alleged that Bond received over $6.9 million in commission kickbacks from three brokerage firms. Subsequently, the Commission amended its complaint, alleging that Bond later orchestrated an improper trade allocation or cherry-picking scheme. The second amended complaint alleged that Bond realized nearly $6.6 million in profits from this cherry-picking scheme. The Commission’s complaint alleged that Bond, from at least September 1993 through November 1998, through his former investment advisory firm, Bond, Procope Capital Management, received over $6.9 million in commission kickbacks from three brokerage firms. The kickbacks, which were siphoned off of the investment returns of Bond’s clients in the form of mark-ups or mark-downs on principal trades, were used by Bond to finance an opulent personal lifestyle that included the purchase of more than 75 luxury and antique automobiles and a large home and beachfront condominium in Florida. On Aug. 10, 2001, the Commission filed an amended complaint seeking emergency relief, and added allegations that beginning in March 2000, Bond, through his advisory firm, Albriond, participated in an ongoing trade allocation or cherry-picking scheme, in which Bond allocated the majority of profitable trades to himself, realizing actual profits of nearly $6.6 million, and the majority of unprofitable trades to three of his advisory clients, causing them to lose a total of over $56.8 million. Bond and his investment adviser, Albriond Capital Management, LLC, without admitting or denying the Commission’s allegations, consented to the entry of a judgment permanently enjoining them from future violations of the antifraud provisions of the federal securities laws, specifically Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder and Sections 206(1), 206(2) and 207 of the Investment Advisers Act of 1940, and additionally enjoining Bond from future violations of Section 17(a) of the Securities Act of 1933. In two related criminal actions, Bond was convicted of investment advisory fraud, mail fraud, and conspiracy to commit investment advisory fraud, wire fraud, and commercial bribery, based on the same conduct alleged in the Commission’s complaint. Bond pled guilty to the kickback scheme and was found guilty by a jury in the cherry-picking scheme. Bond is currently serving a twelve and one-half year prison term and was ordered to pay $12.3 million in restitution to the victims of the schemes. [SEC v. Alan Brian Bond, Robert I. Spruill and Albriond Capital Management, LLC, Civil Action No. 99-12092, SDNY] (LR-18923) STANDARDS SETTING BOARDS PROPOSED RULES The Commission is publishing for public comment proposed Public Company Accounting Oversight Board (PCAOB) Conforming Amendments to PCAOB Interim Standards Resulting from the Adoption of PCAOB Auditing Standard No. 2, “An Audit of Internal Control Over Financial Reporting Performed in Conjunction With An Audit of the Financial Statements” (File No. PCAOB-2004-07) under Section 19(b)(1) of the Exchange Act. The PCAOB’s proposed conforming amendments would change and add to the auditing standards certain text, including references, to assist auditors in performing integrated audits of financial statements and internal control and would apply certain concepts developed in PCAOB Auditing Standard No. 2 to assist an auditor engaged solely to audit the financial statements. The comment period will end 21 days after the proposed rules are published in the Federal Register. Publication of the proposal is expected in the Federal Register during the week of October 11. (Rel. 34-50495) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE The American Stock Exchange filed a proposed rule change (SR-Amex-2004- 73) and Amendment No. 1 relating to maturity of FLEX index options. The proposed rule change, as amended, has become immediately 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 October 11. (Rel. 34-50492) 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-1 Akrion, Inc., 6330 HEDGWEOOD DRIVE, SUITE 150, ALLENTOWN, PA, 18106, 610-391-9200 - 0 ($50,000,000.00) Equity, (File 333-119557 - Oct. 6) (BR. 36) S-4 NANOGEN INC, 10398 PACIFIC CENTER COURT, SAN DIEGO, CA, 92121, 858 410 4600 - 0 ($62,253,833.00) Equity, (File 333-119558 - Oct. 6) (BR. 36) S-8 THERAVANCE INC, 901 GATEWAY BLVD, SOUTH SAN FRANCISCO, CA, 94080, 6508086000 - 0 ($213,755,920.00) Equity, (File 333-119559 - Oct. 6) (BR. 01) S-1 JWH GLOBAL TRUST, C/O CIS INVESTMENTS INC, 233 S WACKER DR STE 2300, CHICAGO, IL, 60606, 3124604000 - 0 ($500,000,000.00) Other, (File 333-119560 - Oct. 6) (BR. 08) S-8 BANK HOLDINGS, 9990 DOUBLE R BLVD, RENO, NV, 89521, 7758538600 - 0 ($4,952,794.00) Equity, (File 333-119561 - Oct. 6) (BR. 07) S-8 CALLWAVE INC, 136 WEST CANON PERDIDO STREET, SANTA BARBARA, CA, 93101, 4,835,167 ($50,285,736.80) Equity, (File 333-119562 - Oct. 6) (BR. 37) S-4 HUDSON HIGHLAND GROUP INC, 622 THIRD AVE, NEW YORK, NY, 10017, 2129774200 - 675,000 ($19,878,750.00) Equity, (File 333-119563 - Oct. 6) (BR. 37) S-8 TEEKAY SHIPPING CORP, TK HOUSE, BAYSIDE EXECUTIVE PARK, WEST BAY ST & BLAKE RD, PO BOX AP-59213, NASSAU BAHAMAS, C5, 00000, 8093228020 - 3,971,746 ($136,722,126.66) Equity, (File 333-119564 - Oct. 6) (BR. 05) SB-2 SUSSEX BANCORP, 399 RTE 23, FRANKLIN, NJ, 07416, 9738272914 - 1,131,150 ($17,250,037.00) Equity, (File 333-119565 - Oct. 6) (BR. 07) SB-2 DYNAMIC ALERT LTD, 45563 RPO SUNNYSIDE, SURREY, A1, V4A 9N3, 604-692-3563 - 900,000 ($90,000.00) Equity, (File 333-119566 - Oct. 6) (BR. ) S-4 BANKNORTH GROUP INC/ME, TWO PORTLAND SQUARE, P O BOX 9540, PORTLAND, ME, 04112, 2077618500 - 0 ($213,260,832.00) Equity, (File 333-119567 - Oct. 6) (BR. 07) S-8 RTG VENTURES INC, 10125 WEST COLONIAL DR, STE 212, OCOEE, FL, 34761, 214,286 ($17,143.00) Equity, (File 333-119568 - Oct. 6) (BR. 02) S-8 ALASKA COMMUNICATIONS SYSTEMS GROUP INC, 600 TELEPHONE AVENUE, -, ANCHORAGE, AK, 99503, 9072973000 - 0 ($21,315,000.00) Equity, (File 333-119569 - Oct. 6) (BR. 37) SB-2 VALLEY FINANCIAL CORP /VA/, 36 CHURCH AVENUE SW, ROANOKE, VA, 24011, 5403422265 - 275,000 ($3,850,000.00) Equity, (File 333-119570 - Oct. 6) (BR. 07) S-8 INFINIUM LABS INC, 2033 MAIN STREET, SUITE 309, SARASOTA, FL, 34237, 941.917.0788 - 4,000,000 ($1,240,000.00) Equity, (File 333-119571 - Oct. 6) (BR. 09) S-4 PEOPLES HOLDING CO, 209 TROY ST, P O BOX 709, TUPELO, MS, 38802, 6016801001 - 1,800,000 ($25,146,090.00) Equity, (File 333-119572 - Oct. 6) (BR. 07) S-1 DIGITAL LIFESTYLES GROUP INC, 1001 S. CAPITAL OF TEXAS HWY., BUILDING I, SUITE 200, AUSTIN, TX, 78746, 5126178282 - 0 ($10,884,616.32) Equity, (File 333-119573 - Oct. 6) (BR. 03) S-4 SKY FINANCIAL GROUP INC, 221 SOUTH CHURCH STREET, BOWLING GREEN, OH, 43402, 4193276300 - 1,139,373 ($10,003,350.00) Equity, (File 333-119574 - Oct. 6) (BR. 07) S-8 MortgageIT Holdings, Inc., 33 MAIDEN LANE, NEW YORK, NY, 10038, (212) 651-7700 - 0 ($24,167,250.00) Equity, (File 333-119575 - Oct. 6) (BR. 08) S-3 HEWITT ASSOCIATES INC, 0 ($110,000,000.00) Debt Convertible into Equity, (File 333-119576 - Oct. 6) (BR. 08) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off- Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off-Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant’s Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant’s Code of Ethics, or Waiver of a Provision of the Code of Ethics 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE DATE COMMENT ------------------------------------------------------------------------------------------------ 21ST CENTURY HOLDING CO FL 1.01,2.03,3.02 09/30/04 21ST CENTURY TECHNOLOGIES INC NV 8.01 10/05/04 99 CENTS ONLY STORES CA 2.02,7.01,9.01 10/06/04 ACCENTURE SCA 3.02 09/30/04 ACROSS AMERICA REAL ESTATE DEVELOPMEN 1.01,9.01 10/06/04 ADDVANTAGE TECHNOLOGIES GROUP INC OK 2.03 09/30/04 ADVANCED BATTERY TECHNOLOGIES, INC. DE 4.01 09/27/04 AMEND ADVANCED NUTRACEUTICALS INC/TX TX 2.01,8.01,9.01 10/06/04 ADVANCED POWER TECHNOLOGY INC 2.02,8.01 10/04/04 ADVANSTAR COMMUNICATIONS INC NY 5.02 10/01/04 ADVANSTAR INC DE 5.02 10/01/04 ADVO INC DE 8.01,9.01 10/05/04 AEI REAL ESTATE FUND XVII LIMITED PAR MN 2.01,9.01 09/30/04 AEROPOSTALE INC 7.01,9.01 10/06/04 AETHER SYSTEMS INC DE 1.01,8.01,9.01 09/30/04 ALASKA AIR GROUP INC DE 2.05,7.01 10/06/04 ALDERWOODS GROUP INC DE 2.01,9.01 10/01/04 ALLBRITTON COMMUNICATIONS CO DE 5.02 09/30/04 ALLEGHENY ENERGY INC MD 8.01,9.01 10/06/04 ALLIED FIRST BANCORP INC 8.01,9.01 10/01/04 ALLIS CHALMERS CORP DE 1.01,3.02,9.01 09/30/04 ALLIS CHALMERS CORP DE 4.01,9.01 10/05/04 AMERICAN ACCESS TECHNOLOGIES INC FL 3.02,9.01 10/05/04 AMERICAN AIRLINES INC DE 8.01 10/06/04 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE 8.01,9.01 09/21/04 AMERICAN HOME MORTGAGE INVESTMENT TRU DE 8.01,9.01 09/27/04 AMERISOURCEBERGEN CORP DE 8.01,9.01 10/05/04 AmNet Mortgage, Inc. MD 1.01,9.01 09/30/04 AMR CORP DE 8.01 10/06/04 ANIXTER INTERNATIONAL INC DE 2.06,9.01 10/06/04 ANTEON INTERNATIONAL CORP DE 1.01,2.03 10/06/04 APEX SILVER MINES LTD 1.01,5.02 09/30/04 APOLLO GROUP INC AZ 2.02,9.01 10/05/04 APPLIED EXTRUSION TECHNOLOGIES INC /D DE 1.01,8.01 09/10/04 ARCH CAPITAL GROUP LTD DE 1.01,9.01 10/01/04 ARGENT SECURITIES INC 8.01,9.01 10/06/04 ARIAD PHARMACEUTICALS INC DE 8.01,9.01 10/06/04 ARMOR HOLDINGS INC DE 1.01,9.01 10/01/04 ART TECHNOLOGY GROUP INC DE 2.02,9.01 10/06/04 ASHFORD HOSPITALITY TRUST INC MD 2.01 10/01/04 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 10/01/04 ASPEN TECHNOLOGY INC /DE/ DE 1.01,9.01 10/01/04 ASSET BACKED FUNDING CORP DE 8.01,9.01 10/06/04 ASSET BACKED PASS THRU CERTS SERIES 2 DE 8.01,9.01 05/15/04 AMEND ASSET BACKED PASS THRU CERTS SERIES 2 DE 8.01,9.01 06/15/04 AMEND ASSET BACKED PASS THRU CERTS SERIES 2 DE 8.01,9.01 07/15/04 AMEND Asset Backed Pass-Through Certificate DE 8.01,9.01 09/25/04 ATMOS ENERGY CORP TX 1.01,2.01,2.03,9.01 09/30/04 AZTAR CORP DE 8.01,9.01 10/06/04 BANCSHARES OF FLORIDA INC FL 7.01,9.01 10/06/04 BAYVIEW FINANCIAL SEC CO LLC MORT PAS DE 8.01,9.01 09/27/04 BE AEROSPACE INC DE 8.01,9.01 09/30/04 BELLSOUTH CORP GA 1.01,2.03,9.01 10/04/04 BIG LOTS INC OH 8.01,9.01 10/06/04 BIRCH FINANCIAL INC NV 5.03 10/06/04 BJs RESTAURANTS INC CA 7.01,9.01 10/05/04 BKF CAPITAL GROUP INC DE 1.01,9.01 09/30/04 BLACK HILLS CORP /SD/ SD 1.01,2.03,9.01 09/30/04 BLUE RIDGE REAL ESTATE CO PA 9.01 06/23/04 AMEND BRIGHTPOINT INC IN 1.01,2.03,9.01 10/03/04 BTU INTERNATIONAL INC DE 5.02,9.01 10/05/04 BURLINGTON COAT FACTORY WAREHOUSE COR DE 8.01 08/28/04 BUSINESS OBJECTS S.A. 7.01,9.01 09/30/04 C&D TECHNOLOGIES INC DE 1.01,2.01,9.01 09/30/04 CALIFORNIA MICRO DEVICES CORP CA 1.01 09/30/04 CALPINE CORP DE 1.01,2.03,8.01,9.01 09/30/04 CANARGO ENERGY CORP DE 3.02,7.01,9.01 09/30/04 CARDINAL HEALTH INC OH 1.01 09/30/04 CARRIZO OIL & GAS INC TX 1.01,9.01 09/30/04 CCA INDUSTRIES INC DE 8.01 10/06/04 CELLEGY PHARMACEUTICALS INC CA 3.02 10/06/04 CHARLES RIVER ASSOCIATES INC MA 2.02,9.01 09/30/04 CHARMING SHOPPES INC PA 7.01 10/05/04 CHESAPEAKE ENERGY CORP OK 8.01 10/04/04 CHICOS FAS INC FL 8.01,9.01 10/06/04 CIPRICO INC DE 1.01,5.02 09/30/04 CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 09/30/04 CITIZENS COMMUNICATIONS CO DE 5.02,8.01,9.01 10/06/04 AMEND CITIZENS INC CO 2.01,2.03,9.01 10/01/04 CLAIMSNET COM INC DE 2.03,9.01 09/22/04 CLANCY SYSTEMS INTERNATIONAL INC /CO/ CO 4.01 10/01/04 CMS ENERGY CORP MI 5.02,5.03,9.01 10/01/04 CNF INC DE 1.01,2.05,2.06,9.01 09/30/04 COACH INDUSTRIES GROUP INC NV 3.02,7.01,9.01 09/29/04 COGNOS INC CA 7.01 10/06/04 COGNOS INC CA 8.01 10/06/04 COLUMBIA BANCORP MD 5.02 10/06/04 COMMUNITY FIRST FINANCIAL CORP VA 8.01,9.01 09/21/04 COMPUSONICS VIDEO CORP CO 8.01 09/30/04 COMSYS IT PARTNERS INC DE 1.01,2.03,3.02,9.01 09/30/04 CONCUR TECHNOLOGIES INC WA 1.01,2.03 09/30/04 CONMED CORP NY 2.01 10/01/04 CONSOLIDATED WATER CO LTD E6 8.01,9.01 10/05/04 CONSUMER PORTFOLIO SERVICES INC CA 1.01,2.03,9.01 09/30/04 CORPORATE PROPERTY ASSOCIATES 12 INC MD 5.02 09/30/04 CORPORATE PROPERTY ASSOCIATES 14 INC MD 5.02 09/30/04 COVAD COMMUNICATIONS GROUP INC DE 1.01,9.01 10/01/04 CRDENTIA CORP DE 3.02 09/30/04 CREATIVE VISTAS INC AZ 1.01,2.01,3.03,5.01,5.02,8.01 09/29/04 CREDENCE SYSTEMS CORP DE 8.01,9.01 10/05/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 9.01 10/06/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 10/06/04 CSFB MORTGAGE-BACKED PASS-THROUGH CER DE 9.01 10/06/04 CYTEC INDUSTRIES INC/DE/ DE 1.01,3.02,9.01 10/01/04 CYTEC INDUSTRIES INC/DE/ DE 3.03,5.02,9.01 09/30/04 DENNYS CORP DE 7.01,9.01 10/06/04 DIGITAL IMPACT INC /DE/ DE 1.01,2.03,9.01 09/30/04 DIGITAL IMPACT INC /DE/ DE 1.01,2.03,9.01 10/01/04 DIGITAL LIFESTYLES GROUP INC DE 8.01,9.01 10/06/04 DIGITAL VIDEO SYSTEMS INC DE 1.01,3.02,9.01 09/30/04 DIVIDEND CAPITAL TRUST INC MD 2.01,9.01 10/01/04 DOLLAR TREE STORES INC VA 7.01 10/06/04 DUPONT PHOTOMASKS INC DE 1.01,3.03,9.01 10/05/04 DUQUESNE LIGHT HOLDINGS INC PA 1.02 09/30/04 DWANGO NORTH AMERICA CORP NV 5.02 10/05/04 DYNAMIC HEALTH PRODUCTS INC FL 1.01,2.03,3.02,9.01 09/30/04 DYNEGY INC /IL/ IL 1.01,2.01,9.01 09/30/04 DYNTEK INC DE 2.01,3.02,9.01 09/29/04 ELECTRONICS FOR IMAGING INC DE 1.01,2.03,9.01 09/30/04 EMERSON ELECTRIC CO MO 5.02 10/05/04 EMPIRE RESORTS INC DE 8.01 10/05/04 EN POINTE TECHNOLOGIES INC DE 2.01,9.01 10/01/04 ENTERASYS NETWORKS INC /DE/ DE 2.02,9.01 10/06/04 ENTERPRISE PRODUCTS PARTNERS L P DE 5.03,9.01 10/01/04 ENTERPRISE PRODUCTS PARTNERS L P DE 1.01,2.03,8.01,9.01 10/01/04 ENVIRONMENTAL POWER CORP DE 3.03,9.01 10/01/04 EQUUS GAMING CO LP VA 8.01,9.01 10/05/04 ERICO INTERNATIONAL CORP 2.02,7.01 10/06/04 ESCALON MEDICAL CORP DE 2.01,9.01 07/23/04 AMEND ESS TECHNOLOGY INC CA 5.02 10/04/04 EUROBANCSHARES INC 8.01,9.01 10/04/04 EVANS BOB FARMS INC DE 7.01,9.01 10/04/04 EVEREST REINSURANCE HOLDINGS INC DE 7.01,9.01 10/06/04 EXABYTE CORP /DE/ DE 2.02,9.01 10/01/04 EXPLORATION CO OF DELAWARE INC DE 8.01,9.01 10/01/04 EXULT INC DE 9.01 10/01/04 AMEND FARMSTEAD TELEPHONE GROUP INC DE 5.02,9.01 10/01/04 FBL FINANCIAL GROUP INC IA 5.02 10/06/04 FEDERAL NATIONAL MORTGAGE ASSOCIATION 8.01,9.01 10/06/04 FINDEX COM INC NV 1.01,9.01 10/06/04 FIREARMS TRAINING SYSTEMS INC DE 1.01,1.02,2.03,3.02,5.03,7.01 09/30/04 FIRST AMERICAN CORP CA 5.02,9.01 10/06/04 FIRST COMMUNITY CORP /SC/ SC 1.01,9.01 10/01/04 First Franklin Mortgage Loan Trust 20 DE 8.01,9.01 09/25/04 FIRST FRANKLIN MORTGAGE LOAN TRUST 20 DE 8.01,9.01 09/25/04 FIRST FRANKLIN MORTGAGE LOAN TRUST 20 DE 8.01,9.01 09/25/04 FIRST HORIZON PHARMACEUTICAL CORP DE 8.01,9.01 09/29/04 FIRST NATIONAL BANCSHARES INC/ FL/ FL 2.02,9.01 10/06/04 First National Power Corp. DE 5.02 10/04/04 FIRST RELIANCE BANCSHARES INC SC 3.02 09/30/04 FISERV INC WI 8.01,9.01 10/05/04 FLEXIBLE SOLUTIONS INTERNATIONAL INC NV 2.02,9.01 10/05/04 FREMONT HOME LOAN TRUST 2004-B DE 8.01,9.01 09/27/04 GABELLI ASSET MANAGEMENT INC NY 2.02,8.01 10/06/04 AMEND GAMETECH INTERNATIONAL INC DE 5.02,9.01 10/04/04 GAMMACAN INTERNATIONAL INC DE 4.01,9.01 10/06/04 GAP INC DE 1.01,9.01 09/30/04 GARDENBURGER INC OR 5.02 10/04/04 GEN PROBE INC DE 1.01,1.02,9.01 09/30/04 GENAISSANCE PHARMACEUTICALS INC DE 1.01,9.01 10/01/04 GENENTECH INC DE 8.01,9.01 10/06/04 GENERAL MILLS INC DE 8.01,9.01 10/04/04 GENERAL MOTORS CORP DE 5.02 10/04/04 AMEND GENOMED INC 8.01,9.01 10/06/04 GEORGIA BANCSHARES INC// GA 1.01,2.03,9.01 09/29/04 GFSI INC DE 1.01,9.01 10/04/04 GMACM Mortgage Pass-Through Certifica DE 8.01,9.01 09/25/04 GOLDMAN SACHS HEDGE FUND PARTNERS LLC DE 3.02 10/06/04 GOLDSPRING INC FL 5.02,9.01 10/04/04 GRANT PARK FUTURES FUND LIMITED PARTN IL 7.01 10/06/04 GREY GLOBAL GROUP INC DE 1.01 10/05/04 GS Mortgage GSR Loan Trust 2004-8F DE 8.01,9.01 09/27/04 GS Mortgage GSR Loan Trust 2004-9 DE 8.01,9.01 09/27/04 GS MORTGAGE SEC CORP MORTGA MORT PAS DE 8.01,9.01 09/27/04 GS MORTGAGE SEC CORP MORT PASS THR CE DE 8.01,9.01 09/27/04 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 10/04/04 GS MORTGAGE SECURITIES CORP FREMONT H DE 8.01,9.01 09/27/04 GS MORTGAGE SECURITIES CORP FREMONT H DE 8.01,9.01 09/27/04 GS MORTGAGE SECURITIES CORP GSR MORTG DE 8.01,9.01 09/27/04 GS MORTGAGE SECURITIES CORP GSR TRUST DE 8.01,9.01 09/27/04 GS MORTGAGE SECURITIES CORP MOR PASTH DE 8.01,9.01 09/27/04 GS MORTGAGE SECURITIES CORP MTG PA TH DE 8.01,9.01 09/27/04 GSR Mortgage Loan Trust 2004-6F DE 8.01,9.01 09/27/04 GULFTERRA ENERGY PARTNERS L P DE 3.03 10/05/04 HALIFAX CORP VA 1.01,2.01,3.02,5.02,9.01 10/06/04 HALLADOR PETROLEUM CO CO 2.01,9.01 09/30/04 HANOVER COMPRESSOR CO / DE 1.01,5.02,9.01 10/01/04 HARRIS CORP /DE/ DE 1.01,7.01,9.01 10/06/04 HEARTLAND OIL & GAS CORP NV 3.02,7.01,9.01 10/04/04 HEWITT ASSOCIATES INC DE 9.01 10/01/04 AMEND HIBERNIA CORP LA 1.01,8.01,9.01 09/30/04 HISTORIC PRESERVATION PROPERTIES 1989 DE 2.01 10/01/04 HOMEBANC MORTGAGE TRUST 2004-1 DE 8.01,9.01 09/25/04 HOMESTAR MORTGAGE ACCEP CORP ASST BAC DE 8.01,9.01 09/27/04 HOMESTAR MORTGAGE ACCEP CORP ASST BAC DE 8.01,9.01 09/27/04 HOMESTAR MORTGAGE ACCEP CORP ASST BAC DE 8.01,9.01 08/25/04 HOMESTORE INC DE 1.01 10/06/04 HUAYANG INTERNATIONAL HOLDINGS INC NV 1.01,2.01,9.01 09/30/04 HUAYANG INTERNATIONAL HOLDINGS INC NV 5.02 09/30/04 HUDSON VALLEY HOLDING CORP NY 8.01,9.01 10/01/04 HYTHIAM INC DE 1.01,3.02 10/01/04 IGATE CORP PA 1.01,9.01 10/01/04 IMAGE ENTERTAINMENT INC CA 1.01,7.01,9.01 09/30/04 IMCO RECYCLING INC DE 1.01,9.01 10/01/04 IMEDIA INTERNATIONAL INC DE 3.02,9.01 09/30/04 IMMUNOGEN INC MA 1.01,9.01 10/01/04 INDEPENDENCE HOLDING CO DE 2.02 10/05/04 INDUS INTERNATIONAL INC DE 1.01,5.02,8.01,9.01 09/30/04 IndyMac ABS, Inc., Home Equity Mortga 9.01 09/30/04 IndyMac INDX Mortgage Loan Trust 2004 8.01,9.01 08/31/04 INFORMEDIX HOLDINGS INC NV 8.01,9.01 09/27/04 INFOTEC BUSINESS SYSTEMS INC NV 1.01,2.01,3.02,5.01,5.02,5.03 09/29/04 INTERNET BUSINESS INTERNATIONAL INC NV 1.01,9.01 10/05/04 INTEST CORP DE 1.01,9.01 09/15/04 INTRADO INC DE 8.01 10/01/04 IPIX CORP DE 1.02,8.01,9.01 10/01/04 ISIS PHARMACEUTICALS INC DE 1.01,9.01 10/06/04 ISONICS CORP CA 1.01,3.02,5.03,9.01 10/04/04 J.P. Morgan Mortgage Trust 2004-A3 DE 8.01,9.01 09/27/04 J.P. MORGAN MORTGAGE TRUST 2004-A4 DE 8.01,9.01 09/27/04 JACUZZI BRANDS INC DE 2.02,2.05,2.06,9.01 09/30/04 JO-ANN STORES INC OH 7.01 10/05/04 JOHNSON & JOHNSON NJ 8.01 10/01/04 JOSTENS HOLDING CORP DE 1.01,2.01,5.02,9.01 09/30/04 KAISER ALUMINUM & CHEMICAL CORP DE 1.01,2.01,9.01 10/01/04 KAISER ALUMINUM CORP DE 1.01,2.01,9.01 10/01/04 KELLY SERVICES INC DE 5.02,9.01 10/01/04 KENNAMETAL INC PA 3.03,9.01 10/06/04 KEYSTONE CONSOLIDATED INDUSTRIES INC DE 7.01,9.01 10/05/04 KMART HOLDING CORP DE 1.01 10/04/04 KNIGHT TRADING GROUP INC DE 2.02,7.01,9.01 10/06/04 LA-Z-BOY INC MI 7.01 10/06/04 LANGER INC NY 1.01,2.01,3.02,5.02,9.01 09/30/04 LAS VEGAS SANDS INC NV 1.01 10/06/04 LECG CORP DE 1.01,9.01 10/01/04 LENNOX INTERNATIONAL INC DE 2.02,4.02,9.01 10/05/04 LIN TV CORP DE 2.02,9.01 10/05/04 LITFUNDING CORP NV 8.01,9.01 10/06/04 LONE STAR STEAKHOUSE & SALOON INC DE 2.02,9.01 10/05/04 MADISON RIVER CAPITAL LLC DE 7.01,9.01 10/06/04 MAGELLAN HEALTH SERVICES INC DE 1.01 10/06/04 MAILKEY CORP NV 5.02 09/30/04 MAPICS INC GA 5.02 10/04/04 MARATHON OIL CORP DE 2.02,7.01,9.01 10/06/04 MARCONI CORP PLC X0 8.01 10/06/04 MASTEC INC FL 4.01,9.01 10/04/04 AMEND MASTR ADJUSTABLE RATE MORTGAGES TRUST DE 8.01,9.01 09/27/04 MASTR ADJUSTABLE RATE MORTGAGES TRUST DE 8.01,9.01 09/27/04 MASTR Adjustable Rate Mortgages Trust DE 8.01,9.01 09/27/04 MASTR Adjustable Rate Mortgages Trust DE 8.01,9.01 09/27/04 MASTR ASSET BACKED SECURITIES TRUST 2 DE 8.01,9.01 09/25/04 MATERIAL TECHNOLOGIES INC /CA/ DE 1.01,3.02 10/01/04 MAX RE CAPITAL LTD 8.01 10/04/04 McAfee, Inc. DE 2.05 09/30/04 MEDQUIST INC NJ 8.01 10/06/04 MEDSOLUTIONS INC TX 1.01,2.01,9.01 09/30/04 MERCK & CO INC NJ 8.01,9.01 10/06/04 Meritage Homes CORP MD 2.02,9.01 10/06/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 10/04/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 10/05/04 METRETEK TECHNOLOGIES INC DE 2.05,7.01,9.01 09/30/04 METRETEK TECHNOLOGIES INC DE 4.01,9.01 09/30/04 METROCALL HOLDINGS INC DE 9.01 05/14/04 AMEND MILACRON INC DE 8.01,9.01 10/06/04 MINERALS TECHNOLOGIES INC DE 8.01,9.01 10/04/04 MINERALS TECHNOLOGIES INC DE 8.01,9.01 10/06/04 MITEK SYSTEMS INC DE 4.01,9.01 10/04/04 MOBILEPRO CORP DE 9.01 08/02/04 AMEND MONSANTO CO /NEW/ DE 2.02,9.01 10/06/04 MORTGAGE ASSET SEC TRANS INC MASTR AD DE 8.01,9.01 09/27/04 MS STRUCTURED SATURNS SERIES 2001-2 DE 9.01 10/01/04 MYOFFIZ INC NV 1.01,3.02,5.01,5.02,7.01,9.01 10/01/04 NATIONAL COLLEGIATE FUNDING LLC 8.01,9.01 10/06/04 NCT GROUP INC DE 3.02 09/30/04 NCT GROUP INC DE 3.02 10/01/04 NESCO INDUSTRIES INC NV 3.02,4.01,5.02 10/06/04 NETEGRITY INC DE 1.01,2.02,8.01,9.01 10/06/04 NETOPIA INC DE 4.01 09/30/04 NEUROLOGIX INC/DE DE 8.01,9.01 10/04/04 NEW CENTURY FINANCIAL CORP MD 1.01,9.01 10/01/04 NEW CENTURY MORTGAGE SECURITIES INC DE 8.01,9.01 09/23/04 NEW CENTURY TRS HOLDINGS INC DE 1.02,9.01 10/01/04 NEW JERSEY MINING CO ID 5.02,9.01 10/05/04 NEXT INC/TN DE 2.02 10/06/04 NUVASIVE INC DE 1.01,8.01 10/05/04 OHARA RESOURCES LTD NV 8.01 10/06/04 ONYX ACCEPTANCE FINANCIAL CORP DE 8.01 09/30/04 OPNET TECHNOLOGIES INC DE 2.02,8.01,9.01 10/05/04 OPTION ONE MORTGAGE ACCEPTANCE CORP DE 8.01,9.01 10/05/04 OPTION ONE MORTGAGE ACCEPTANCE CORP DE 8.01,9.01 10/05/04 OPTION ONE MORTGAGE ACCEPTANCE CORP DE 9.01 10/05/04 ORIGEN FINANCIAL INC DE 8.01 10/04/04 ORTHOFIX INTERNATIONAL N V 1.01,9.01 10/05/04 OUTLOOK GROUP CORP WI 8.01 10/05/04 OWENS MORTGAGE INVESTMENT FUND A CALI CA 1.01,9.01 10/06/04 PACIFIC STATE BANCORP 5.03,9.01 09/30/04 PATHFINDER BANCORP INC DE 8.01 09/30/04 PAYCHEX INC DE 7.01,9.01 10/06/04 PAYMENT DATA SYSTEMS INC NV 1.01,9.01 09/30/04 PC TEL INC DE 2.02,9.01 10/06/04 PDF SOLUTIONS INC DE 7.01,9.01 10/06/04 PEMSTAR INC MN 1.01,2.05,9.01 09/30/04 PENN OCTANE CORP DE 2.01,3.02,9.01 09/30/04 PENTAIR INC MN 8.01 09/23/04 PEPCO HOLDINGS INC DE 7.01,9.01 10/05/04 PEPSIAMERICAS INC/IL/ DE 5.02 09/30/04 PFF BANCORP INC DE 1.01,2.03,9.01 09/30/04 PHAZAR CORP DE 1.01,9.01 09/30/04 PIONEER NATURAL RESOURCES CO DE 7.01,9.01 10/04/04 PIXELWORKS INC OR 2.02,9.01 10/06/04 PIZZA INN INC /MO/ MO 8.01 10/06/04 PLIANT CORP UT 2.01,9.01 10/06/04 PLUMTREE SOFTWARE INC DE 2.02,9.01 10/05/04 POMEROY IT SOLUTIONS INC DE 2.01,9.01 07/23/04 AMEND POST PROPERTIES INC GA 9.01 10/06/04 PRE PAID LEGAL SERVICES INC OK 5.02 09/30/04 PRESSTEK INC /DE/ DE 8.01 10/04/04 PRIME HOSPITALITY CORP DE 8.01,9.01 10/06/04 PRINCIPAL LIFE INSURANCE CO IA 9.01 10/01/04 PRINCIPAL LIFE INSURANCE CO IA 9.01 10/01/04 PRINCIPAL LIFE INSURANCE CO IA 9.01 10/01/04 PROVIDENT BANCORP INC/NY/ DE 2.01,5.02,9.01 10/01/04 PSS WORLD MEDICAL INC FL 7.01,9.01 10/05/04 PXRE GROUP LTD 7.01,9.01 10/05/04 QLT INC/BC A1 8.01,9.01 10/05/04 R H DONNELLEY CORP DE 7.01 10/06/04 RAILAMERICA INC /DE DE 1.01,9.01 09/29/04 AMEND RAINMAKER SYSTEMS INC CA 5.02 09/30/04 RAIT INVESTMENT TRUST MD 8.01,9.01 10/05/04 RALCORP HOLDINGS INC /MO MO 1.02,9.01 10/05/04 REDBACK NETWORKS INC DE 1.01,9.01 10/01/04 REII INC DE 5.02 09/24/04 RESIDENTIAL ASSET GMACM MORTGAGE LOAN DE 8.01,9.01 09/27/04 REYNOLDS & REYNOLDS CO OH 1.01 10/06/04 RPM INTERNATIONAL INC/DE/ DE 2.02,9.01 10/06/04 RTG VENTURES INC FL 1.01,9.01 09/23/04 RYERSON TULL INC /DE/ DE 2.01,9.01 07/30/04 AMEND S3I HOLDINGS INC CA 5.01,9.01 10/01/04 SABINE ROYALTY TRUST TX 2.02,9.01 10/05/04 SAFLINK CORP DE 5.02,5.03,9.01 09/30/04 SALON MEDIA GROUP INC DE 1.01,3.02,9.01 09/30/04 SANTARUS INC DE 1.01,9.01 10/04/04 SCHEIN HENRY INC DE 8.01,9.01 10/05/04 SCHNITZER STEEL INDUSTRIES INC OR 2.02 10/06/04 SCIENTIFIC GAMES CORP DE 8.01,9.01 10/05/04 SEABULK INTERNATIONAL INC DE 1.01,2.03,5.02,5.03,9.01 10/05/04 SEACHANGE INTERNATIONAL INC DE 1.01,5.02,7.01,9.01 09/30/04 Securitized Asset Back Receivables LL 8.01,9.01 09/23/04 SEITEL INC DE 5.02,9.01 10/05/04 SEMCO ENERGY INC MI 5.02,9.01 10/01/04 Sequoia HELOC Trust 2004-1 MD 8.01,9.01 09/20/04 Sequoia Mortgage Trust 2004-6 8.01,9.01 09/20/04 Sequoia Mortgage Trust 2004-7 8.01,9.01 09/20/04 Sequoia Mortgage Trust 2004-8 8.01,9.01 09/20/04 SEQUOIA RESIDENTIAL FUNDING INC 8.01,9.01 09/20/04 SEQUOIA RESIDENTIAL FUNDING INC 8.01,9.01 09/20/04 SEQUOIA RESIDENTIAL FUNDING INC 8.01,9.01 09/20/04 SEQUOIA RESIDENTIAL FUNDING INC 8.01,9.01 09/20/04 SEQUOIA RESIDENTIAL FUNDING INC 8.01,9.01 09/20/04 SEQUOIA RESIDENTIAL FUNDING INC 8.01,9.01 09/20/04 SHILOH INDUSTRIES INC DE 7.01 10/06/04 SILICON GRAPHICS INC DE 2.02,9.01 10/05/04 SIMON PROPERTY GROUP INC /DE/ DE 3.02 10/01/04 SIMTROL INC DE 3.02 09/30/04 SIRICOMM INC DE 8.01,9.01 10/05/04 SIRIUS SATELLITE RADIO INC DE 8.01 10/01/04 SOUTHERN CO DE 8.01 10/05/04 SPARTAN STORES INC MI 2.02,9.01 10/06/04 SPECTRUM PHARMACEUTICALS INC DE 1.01,1.02,3.02 09/30/04 SPEEDWAY MOTORSPORTS INC DE 8.01,9.01 10/04/04 ST PAUL TRAVELERS COMPANIES INC MN 2.02,8.01,9.01 10/06/04 STANDARD PACIFIC CORP /DE/ DE 2.02 10/05/04 STARTEK INC DE 2.05,9.01 09/30/04 STERLING FINANCIAL CORP /PA/ PA 8.01 10/05/04 SUMMIT PROPERTIES INC MD 1.01,9.01 09/01/04 SUPERIOR ENERGY SERVICES INC DE 8.01,9.01 10/06/04 TARRANT APPAREL GROUP CA 2.02,9.01 10/05/04 TEAM FINANCIAL INC /KS KS 5.03 09/28/04 TENFOLD CORP /UT DE 5.02 09/23/04 TEXAS UNITED BANCSHARES INC TX 2.01,5.02,9.01 10/01/04 THACKERAY CORP DE 1.01,9.01 10/04/04 TOR MINERALS INTERNATIONAL INC DE 2.03,9.01 09/29/04 TORCH OFFSHORE INC DE 1.01,2.03,9.01 10/06/04 TOWER BANCORP INC PA 2.02,9.01 09/30/04 TPC LIQUIDATION, INC. DE 8.01 09/17/04 TRANSPORTATION LOGISTICS INTL INC CO 2.01 10/01/04 TREATY OAK BANCORP INC TX 8.01,9.01 09/30/04 TREND MINING CO DE 8.01,9.01 10/06/04 TRIMERIS INC DE 8.01,9.01 10/05/04 TRIPLE-S MANAGEMENT CORP 2.03 09/30/04 TXU CORP /TX/ TX 8.01 10/01/04 U S ENERGY SYSTEMS INC DE 1.01 09/30/04 U. S. Premium Beef, Inc. DE 1.01,9.01 09/30/04 UNION PACIFIC CORP UT 5.03 09/30/04 UNION PACIFIC RAILROAD CO/DE DE 5.03 09/30/04 UNISYS CORP DE 2.02,2.05,8.01,9.01 09/30/04 UNOVA INC DE 1.01,1.02,2.03 09/30/04 UPFC Auto Receivables Trust 2004-A DE 9.01 10/06/04 URBAN OUTFITTERS INC PA 1.01 09/30/04 US AIRWAYS GROUP INC DE 8.01,9.01 10/05/04 US CAN CORP DE 9.01 09/30/04 US HOME SYSTEMS INC DE 1.01,9.01 10/05/04 US LEC CORP DE 1.01,2.01,2.03,9.01 09/30/04 VALEANT PHARMACEUTICALS INTERNATIONAL DE 3.03,9.01 10/05/04 VECTOR GROUP LTD DE 2.05,9.01 10/01/04 VERTICAL HEALTH SOLUTIONS INC 5.02,9.01 10/04/04 VERTICALNET INC PA 2.02,9.01 10/05/04 VIACOM INC DE 8.01,9.01 10/06/04 VIRGINIA FINANCIAL GROUP INC VA 1.01,9.01 10/04/04 VITALWORKS INC DE 1.01 09/30/04 Wachovia Bank Commercial Mortgage Tru NC 9.01 09/17/04 AMEND WALT DISNEY CO/ DE 1.01,9.01 09/30/04 WEST POINTE BANCORP INC IL 1.01,9.01 10/06/04 WHIRLPOOL CORP /DE/ DE 8.01,9.01 10/06/04 WILLIS GROUP HOLDINGS LTD D0 8.01,9.01 10/05/04 WINLAND ELECTRONICS INC MN 1.01,2.03,9.01 09/30/04 WIRELESS AGE COMMUNICATIONS INC NV 1.01 09/30/04 WIRELESS FRONTIER INTERNET INC DE 4.01,5.02,9.01 09/30/04 WIRELESS TELECOM GROUP INC NJ 1.01,3.02,9.01 10/06/04 WOLVERINE WORLD WIDE INC /DE/ MI 7.01,9.01 10/05/04 WOLVERINE WORLD WIDE INC /DE/ MI 2.02,9.01 10/06/04 WORONOCO BANCORP INC DE 8.01 09/30/04 WPT ENTERPRISES INC 1.01 10/01/04 YOUNG BROADCASTING INC /DE/ DE 1.01,8.01,9.01 09/30/04 Z TEL TECHNOLOGIES INC DE 1.01,2.01 09/29/04 AMEND ZAP CA 8.01,9.01 10/06/04 ZEOLITE MINING CORP. 1.01,4.01,5.01,5.02,5.03,9.01 10/04/04 ZORAN CORP \DE\ DE 2.02,9.01 10/05/04