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  Commissions  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  Managements 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 companys 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
          auditors 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  Commissions  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 SECs  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:  Its  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 Perryvilles 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:
     <publicinfo@sec.gov>.  In most cases, this information is also available
     on the Commission's website: <www.sec.gov>.
     
     
     
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 Registrants 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 Registrants 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:  <publicinfo@sec.gov>.  In most cases,
this   information   is   also   available  on  the   Commission's   website:
<www.sec.gov>.

     



				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