2
  NEWS DIGEST, September 6, 2005
   SEC NEWS DIGEST


Issue 2005-171                                        September 6, 2005
     

ENFORCEMENT PROCEEDINGS


U.S. BANK ORDERED TO CEASE AND DESIST FROM ENGAGING IN PROHIBITED AFFILIATED
TRANSACTIONS AND TO PAY A $500,000 CIVIL PENALTY

     On   Aug.   31,   2005,   the  Commission  instituted   settled   public
     administrative and cease-and-desist proceedings against U.S. Bank, N. A.
     In  its  Order Instituting Proceedings, the Commission found  that,  for
     seven  years,  U.S.  Bank  engaged  in approximately  $6.99  billion  in
     prohibited  affiliated foreign exchange transactions  with  four  mutual
     funds that it advised.  From April 1994 to May 2001, U.S. Banks Foreign
     Exchange  Department  sold  to  and purchased  from  the  funds  foreign
     currency necessary to settle the funds foreign equity trades, violating
     Section  17(a)  of the Investment Company Act.  During that  time,  U.S.
     Bank  did  not have adequate compliance procedures and controls designed
     to  prevent  prohibited principal affiliated transactions  between  U.S.
     Bank  and  the  funds.  U.S. Bank failed to correct  these  deficiencies
     despite notice on at least two occasions that the Commissions examiners
     found U.S. Banks procedures inadequate in this area.
     
     Without  admitting  or  denying  the Commissions  findings,  U.S.  Bank
     consented  to the entry of a cease-and-desist order, to pay  a  $500,000
     civil  money  penalty, and to comply with certain remedial  undertakings
     intended  to  strengthen U.S. Banks policies, procedures, and  controls
     with  respect  to prohibited affiliated transactions.   (Rel.  IC-27057;
     File No. 3-12029)
     
FORMER DEL GLOBAL CEO LEONARD TRUGMAN AGREES TO $1.25 MILLION SETTLEMENT WITH
SEC
     The Securities and Exchange Commission announced today that it has
     reached a settlement of its pending financial fraud case against Leonard
     A. Trugman, the former chairman and chief executive officer of Del
     Global Technologies Corp., Inc., a company based in Valhalla, N.Y.   The
     Commissions complaint, filed June 1, 2004 in the U.S. District Court
     for the Southern District of New York, alleged that Trugman, along with
     five former officers and/or directors of Del, participated in a multi-
     year financial fraud at Del between 1997 and 2000.  Trugman consented to
     the entry of a final judgment against him without admitting or denying
     the allegations in the Commission's complaint.
     On Aug. 23, 2005, the Honorable Colleen McMahon, U.S. District Judge for
     the Southern District of New York, entered a final judgment that
     requires Trugman to pay $885,000 in disgorgement of ill-gotten gains,
     $255,000 in prejudgment interest thereon, and a $110,000 civil penalty,
     for a total of $1.25 million.  The final judgment also enjoins Trugman
     from (i) violations of Section 17(a) of the Securities Act of 1933,
     Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934, and
     Exchange Act Rules 13b2-1 and 13b2-2, (ii) aiding and abetting
     violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the
     Exchange Act, and (iii) controlling any person (pursuant to Exchange Act
     20(a)) that violates these provisions.  Additionally, the final judgment
     permanently bars Trugman from acting as an officer or director of a
     public company.
     The Commission's complaint alleged, among other things, that Trugman
     orchestrated a financial fraud at Del that resulted in Del materially
     overstating its reported revenues and caused Del to make numerous
     material misrepresentations in Commission filings and in press releases.
     According to the complaint, Del routinely engaged in improper revenue
     recognition when it held open quarters, prematurely shipped products to
     third-party warehouses, and recorded sales on products that Del had not
     yet manufactured. The complaint also alleged that Del improperly
     accounted for inventory by recording obsolete inventory at full value
     and overstating certain engineering work in process values. In addition,
     the complaint alleged that Del improperly characterized certain ordinary
     expenses as capital expenditures. As alleged in the complaint, these
     actions contravened Generally Accepted Accounting Principles and
     resulted in the overstatement of Del's reported pre-tax income by at
     least $3.7 million (110%) in fiscal year 1997, $5.2 million (161%) in
     fiscal year 1998, and $7.9 million (466%) in fiscal year 1999 - and
     allowed Del to represent that its performance was on par with internal
     and external expectations in the first three quarters of fiscal year
     2000, when in fact those expectations outpaced the company's actual
     performance by a wide margin.
     The complaint further alleged that Trugman and others engaged in a cover-
     up to prevent Del's outside auditors from discovering the fraud.  Del
     kept two sets of books (one set for its auditors and one correct set)
     and falsified documents such as shipping logs, quality control records,
     and accounts receivable documents to hide its fraudulent accounting
     practices from its outside auditors.  [SEC v. Del Global Technologies
     Corp., Inc., et al., 04 CV 4092, S.D.N.Y.]  (LR-19360)

COURT  ENTERS  DEFAULT  JUDGMENT OF PERMANENT  INJUNCTION  AGAINST  DEFENDANT
ROBERT WILDER AND ORDERS HIM TO PAY A CIVIL MONEY PENALTY OF $110,000

     On March 30, 2005, the Honorable Daniel T.K. Hurley of the United States
     District  Court for the Southern District of Florida entered  a  default
     judgment  of  permanent injunction against Defendant Robert Wilder.  The
     Court  found  that  Defendant  Wilder  violated  Section  10(b)  of  the
     Securities Exchange Act of 1934, and Rule 10b-5, thereunder. In addition
     to  injunctive  relief, the judgment provided for the  imposition  of  a
     civil  penalty.   On June 30, 2005, the Honorable Daniel  T.  K.  Hurley
     ordered Wilder to pay a civil money penalty in the amount of $110,000.
     
     In its complaint the Commission charged defendant Wilder and others with
     filing  materially  false  and  misleading  statements  and  failing  to
     disclose  material  information  in  filings  with  the  Commission   in
     violation of the federal securities laws.  [SEC v. COI Solutions,  Inc.,
     et al., Case No. 02-80767-CIV-HURLEY/LYNCH, S.D. FL]  (LR-19361)
     
COURT  ENTERS  FINAL JUDGMENT OF PERMANENT INJUNCTION AGAINST DEFENDANT  MARK
WIERTZEMA

     The Securities and Exchange Commission announced that on April 26, 2005,
     the Honorable Daniel T.K. Hurley of the United States District Court for
     the  Southern District of Florida entered a Final Judgment of  Permanent
     Injunction against Defendant Mark Wiertzema. The Final Judgment, entered
     with  the  consent of Wiertzema, enjoins him from further  violation  of
     Section  10(b)  of the Securities Exchange Act of 1934, and  Rule  10b-5
     thereunder and from aiding and abetting violation of  Section  13(a)  of
     the  Exchange  Act and Rules 12b-20 and 13a-1, thereunder.   Based  upon
     Wiertzemas poor health and financial condition, the Commission  is  not
     seeking a civil money penalty.

     The  Commission alleged in its Complaint that Wiertzema and others  made
     materially  false  and  misleading statements  and  failed  to  disclose
     material information in filings with the Commission in violation of  the
     federal  securities laws.  [SEC v. Rhino Ecosystems, Inc., et al.,  Case
     No. 02-80768-CIV-HURLEY/LYNCH, SD FL]  (LR-19362)
     

INVESTMENT COMPANY ACT RELEASE

     
WNC HOUSING TAX CREDIT FUND VI, L.P., SERIES 13 AND SERIES 14, AND WNC
NATIONAL PARTNERS, LLC

     An order has been issued on an application filed by WNC Housing Tax
     Credit Fund VI, L.P., Series 13 and Series 14, and WNC National
     Partners, LLC under Sections 6 and 6(e) of the Investment Company Act
     exempting each Series from all provisions of the Act, except Sections 37
     through 53 of the Act and the rules under those sections other that Rule
     38a-1.  The order permits each Series to invest in limited partnerships
     that engage in the ownership and operation of apartment complexes for
     low and moderate income persons.  (Rel. IC-27053  Aug. 30, 2005)
     

HOLDING    COMPANY ACT RELEASE

     
KEYSPAN CORPORATION, ET AL.

     A notice has been issued giving interested persons until September 27 to
     request a hearing on a proposal by KeySpan Corporation and its captive
     insurance subsidiary company, KeySpan Insurance Corporation (KIC).
     KeySpan and KIC request authority for KIC to expand its insurance
     activities.  (Rel. 35-28020)
     
     
     
     
     

SELF-REGULATORY ORGANIZATIONS


IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES
     
     A proposed rule change filed by the New York Stock Exchange (SR-NYSE-
     2005-57) automating the execution of elected stop orders and CAP-DI
     orders and converted CAP-DI orders 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 September 5.  (Rel. 34-52362)
     
     A proposed rule change filed by the Pacific Exchange (SR-PCX-2005-101)
     relating to the extension of the pilot program applicable to option
     strategy executions until March 1, 2006, has become effective under
     Section 19(b)(3)(A)(ii) of the Securities Exchange Act of 1934.
     Publication of the proposal is expected in the Federal Register during
     the week of September 5.  (Rel. 34-52366)
     
     A proposed rule change and Amendment No. 1 thereto (SR-NASD-2005-102)
     filed by NASD to allow members to report certain trades in exchange-
     listed securities through the execution services of the Nasdaq Market
     Center has become effective under Section 19(b)(3)(A) of the Securities
     Exchange Act of 1934.  Publication of the proposal is expected in the
     Federal Register during the week of September 5.  (Rel. 34-52376)
     
ACCELERATED APPROVAL OF PROPOSED RULE CHANGES

     The Commission noticed and granted accelerated approval of a proposed
     rule change (SR-CHX-2005-23) submitted under Rule 19b-4 of the
     Securities Exchange Act of 1934 by the Chicago Stock Exchange relating
     to the assignment of securities to specialists.  Publication of the
     notice is expected to appear in the Federal Register during the week of
     September 5.  (Rel. 34-52379)

     The Commission noticed and granted accelerated approval of a proposed
     rule change submitted by the Chicago Futures Exchange (SR-CFE-2005-02)
     relating to Customer Margin Requirements for Security Futures.  (Rel. 34-
     52381)
     
     The Commission noticed and granted accelerated approval of a proposed
     rule change (SR-CHX-2005-23) submitted under Rule 19b-4 of the
     Securities Exchange Act of 1934 by the Chicago Stock Exchange relating
     to the assignment of securities to specialists.  Publication of the
     notice is expected to appear in the Federal Register during the week of
     September 5.  (Rel. 34-52379)
     
APPROVAL OF PROPOSED RULE CHANGES

     The Commission approved a proposed rule change (SR-PCX-2005-58)
     submitted by the Pacific Exchange pursuant to Section 19(b)(1) of the
     Securities Exchange Act of 1934 relating to its Market Order Auction.
     Publication of the order is expected in the Federal Register during the
     week of September 5.  (Rel. 34-52361)
     
     The Commission has approved a proposed rule change and amendment thereto
     filed by the Pacific Exchange (SR-PCX-2005-68) to modify its rate
     schedule retroactively to Jan. 1, 2002, to cap the fees on multiple
     options issues transfers, pursuant to Section 19(b)(1) of the Securities
     Exchange Act of 1934.  Publication of the proposal is expected in the
     Federal Register during the week of September 5.  (Rel. 34-52371)
     
     The Commission approved a proposed rule change filed by NASD through its
     subsidiary, The Nasdaq Stock Market, Inc.(SR-NASD-2005-051), to create
     an enterprise license fee for the TotalView entitlement.  Publication of
     the order is expected in the Federal Register during the week of
     September 5.  (Rel. 34-52377)
     
     
INTERMARKET TRADING SYSTEM PLAN


EXEMPTION EXTENSION ORDER

     The Commission issued an order granting an extension of the de minimis
     exemption from the provisions of the Intermarket Trading System Plan
     governing intermarket trade-throughs with respect to transactions in Dow
     Jones Industrial Average ETF(DIA) and the Standard & Poors 500 Index
     ETF(SPY).  Publication of the order is expected in the Federal Register
     during the week of September 5.  (Rel. 34-52382)
     
     
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     Cardiac Science CORP, 3303 MONTE VILLA PARKWAY, BOTHELL, WA, 98021, 
        425-402-2206 - 0 ($68,408,890.38) Equity, (File 333-128057 - Sep. 2) 
        (BR. 10A)

S-1     Acquicor Technology Inc, 4910 BIRCH STREET, SUITE 102, NEWPORT BEACH, 
        CA, 92660, 949 759-3434 - 0 ($486,000,000.00) Equity, 
        (File 333-128058 - Sep. 2) (BR. 09)

S-1     SGX PHARMACEUTICALS, INC., 10505 ROSELLE STREET, SAN DIEGO, CA, 92121, 
        858-558-4850 - 0 ($80,500,000.00) Equity, (File 333-128059 - Sep. 2) 
        (BR. 01)

SB-2    DATAMEG CORP, 9 WEST BROADWAY, BOSTON, MA, 02127, 4136420160 - 
        61,416,440 ($5,834,562.00) Equity, (File 333-128060 - Sep. 2) (BR. 11B)

S-8     AETHER HOLDINGS INC, 621 E. PRATT STREET, SUITE 601, BALTIMORE, MD, 
        21202, 4435739400 - 0 ($3,540,003.00) Equity, (File 333-128062 - 
        Sep. 2) (BR. 07)

N-2     TORTOISE ENERGY CAPITAL CORP, 10801 MASTIN BOULEVARD, OVERLAND PARK, 
        KS, 66210, 913-981-1020 - 0 ($1,000,000.00) Non-Convertible Debt, 
        (File 333-128063 - Sep. 2) (BR. 16)

S-4     Builders FirstSource, Inc., 2001 BRYAN STREET, SUITE 1600, DALLAS, TX, 
        75201, (214) 880-3500 - 0 ($275,000,000.00) Non-Convertible Debt, 
        (File 333-128064 - Sep. 2) (BR. 06A)

S-4     CLAYTON WILLIAMS ENERGY INC /DE, SIX DESTA DR, STE 6500, MIDLAND, TX, 
        79705, 9156826324 - 0 ($225,000,000.00) Non-Convertible Debt, 
        (File 333-128065 - Sep. 2) (BR. 04B)

N-2     MUNIHOLDINGS FUND INC, 800 SCUDDERS MILL RD, 
        C/O MERRILL LYNCH ASSET MANAGEMENT, PLAINSBORO, NJ, 08536, 6092823087 - 
        600 ($15,000,000.00) Equity, (File 333-128066 - Sep. 2) (BR. 17)

SB-2    OPHTHALMIC IMAGING SYSTEMS, 221 LATHROP WAY, SUITE 1, SACRAMENTO, CA, 
        95815, 9166462020 - 6,000,000 ($7,380,000.00) Equity, 
        (File 333-128067 - Sep. 2) (BR. 10C)

S-8     TRM CORP, 5208 N E 122ND AVENUE, PORTLAND, OR, 97230-1074, 5032578766 - 
        715,000 ($10,960,950.00) Equity, (File 333-128068 - Sep. 2) (BR. 11A)

S-3     RITA MEDICAL SYSTEMS INC, 967 N SHORELINE BLVD, MOUNTAIN VIEW, CA, 
        94013, 6503858500 - 2,406,947 ($8,424,315.00) Equity, 
        (File 333-128069 - Sep. 2) (BR. 10C)

S-3     INHIBITEX INC, 8997 WESTLAKE PARKWAY, ALPHARETTA, GA, 30004, 
        678-746-1100 - 5,000,000 ($45,350,000.00) Equity, (File 333-128070 - 
        Sep. 2) (BR. 01)

S-3     DEERE JOHN CAPITAL CORP, 1 EAST FIRST STREET, SUITE 600, RENO, NV, 
        89501, (702) 786-5527 - 0 ($1,000,000.00) Other, (File 333-128071 - 
        Sep. 2) (BR. 07B)

S-8     ACCREDITED HOME LENDERS HOLDING CO, 0 ($9,711,264.42) Equity, 
        (File 333-128072 - Sep. 2) (BR. 07A)

S-1     Viceroy Acquisition CORP, 8235 FORSYTH BOULEVARD, SUITE 400, CLAYTON, 
        MO, 63105, 314-889-9621 - 0 ($339,500,100.00) Equity, 
        (File 333-128073 - Sep. 2) (BR. 09)

S-3     EVERGREEN SOLAR INC, 259 CEDAR HILL STREET, MARLBORO, MA, 01752, 
        508-357-2221 - 0 ($90,000,000.00) Debt Convertible into Equity, 
        (File 333-128074 - Sep. 2) (BR. 10B)

S-1     AMERICAN DAIRY INC, 865 SOUTH FIGUEROA STREET, SUITE 3340, LOS ANGELES, 
        CA, 90017, 213-488-5131 - 6,504,405 ($50,409,139.00) Equity, 
        (File 333-128075 - Sep. 2) (BR. 09A)

S-8     TELLABS INC, ONE TELLABS CENTER, 1415 WEST DIEHL ROAD, NAPERVILLE, IL, 
        60563, 630-378-8800 - 0 ($87,900,000.00) Equity, (File 333-128076 - 
        Sep. 2) (BR. 11B)

SB-2    MARINE GROWTH VENTURES INC, 405-A ATLATIS RD, CAPE CANAVERAL, FL, 
        32920, 321-783-1744 - 1,017,000 ($203,400.00) Equity, 
        (File 333-128077 - Sep. 2) (BR. )

SB-2    QUEPASA CORP, 410 N. 44TH STREET, SUITE 450, PHOENIX, AZ, 85008, 
        602-716-0100 - 2,693,628 ($7,461,349.56) Equity, (File 333-128078 - 
        Sep. 2) (BR. 11B)

N-2     COHEN & STEERS SELECT UTILITY FUND INC, 757 HIRD AVENUE, NEW YORK, NY, 
        10017, 2128323232 - 40 ($1,000,000.00) Equity, (File 333-128080 - 
        Sep. 2) (BR. 22)

S-11    GMH Communities Trust, 10 CAMPUS BOULEVARD, NEWTOWN SQUARE, PA, 19073, 
        610-355-8000 - 0 ($115,000,000.00) Equity, (File 333-128081 - Sep. 2) 
        (BR. 08A)

S-8     SPECTRX INC, 4955 AVALON RIDGE PKWY, SUITE 300, NORCROSS, GA, 30071, 
        7702428723 - 1,000,000 ($240,000.00) Equity, (File 333-128082 - Sep. 2) 
        (BR. 10C)

S-2     BIOTIME INC, 935 PARDEE ST, BERKELEY, CA, 94710, 5108459535 - 
        0 ($14,603,587.50) Equity, (File 333-128083 - Sep. 2) (BR. 01C)

N-2     COHEN & STEERS REIT & UTILITY INCOME FUND INC, 
        40 ($1,000,000.00) Equity, (File 333-128084 - Sep. 2) (BR. 22)

S-3     ALEXION PHARMACEUTICALS INC, 352 KNOTTER DRIVE, CHESHIRE, CT, 06511, 
        2037761790 - 0 ($250,000,000.00) Equity, (File 333-128085 - Sep. 2) 
        (BR. 01C)

S-8     EBIX INC, 8475063100 - 0 ($14,483,369.00) Equity, (File 333-128086 - 
        Sep. 2) (BR. 03A)

S-3     BIOCRYST PHARMACEUTICALS INC, 2190 PARKWAY LAKE DR, BIRMINGHAM, AL, 
        35244, 2054444600 - 0 ($85,000,000.00) Equity, (File 333-128087 - 
        Sep. 2) (BR. 01C)

S-3     FUELCELL ENERGY INC, 3 GREAT PASTURE RD, DANBURY, CT, 06813, 
        2038256000 - 0 ($153,500,000.00) Equity, (File 333-128088 - Sep. 2) 
        (BR. 10B)

SB-2    CONOLOG CORP, 5 COLUMBIA RD, SOMERVILLE, NJ, 08876, 9087228081 - 
        2,640,000 ($4,963,200.00) Equity, (File 333-128089 - Sep. 2) (BR. 10A)

S-4     COMMERCE BANCORP INC /NJ/, COMMERCE ATRIUM, 1701 RTE 70 E, CHERRY HILL, 
        NJ, 08034-5400, 8567519000 - 3,325,486 ($26,003,679.00) Equity, 
        (File 333-128090 - Sep. 2) (BR. 07C)

S-8     BlueLinx Holdings Inc., 4300 WILDWOOD PARKWAY, ATLANTA, GA, 30339, 
        770-953-7000 - 2,200,000 ($20,482,000.00) Equity, (File 333-128091 - 
        Sep. 2) (BR. 06C)

S-8     ZHONE TECHNOLOGIES INC, 7001 OAKPORT STREET, OAKLAND, CA, 94621, 
        5107777000 - 0 ($111,023,703.02) Equity, (File 333-128092 - Sep. 2) 
        (BR. 11B)

S-3     MANNKIND CORP, 28903 NORTH AVE PAINE, VALENCIA, CA, 91355, 6617755300 - 
        20,558,022 ($254,508,312.36) Equity, (File 333-128093 - Sep. 2) (BR. 01)

S-8     Advanced Life Sciences Holdings, Inc., (630) 739-6744 - 
        0 ($10,918,135.00) Equity, (File 333-128094 - Sep. 2) (BR. 01)

S-8     DIGIMARC CORP, 9405 SW GEMINI DRIVE, BEAVERTON, OR, 97008, 5034694800 - 
        0 ($14,106,582.69) Equity, (File 333-128096 - Sep. 2) (BR. 03A)

S-1     Energy Transfer Equity, L.P., 2828 WOODSIDE STREET, DALLAS, TX, 75204, 
        2149810700 - 0 ($345,000,000.00) Limited Partnership Interests, 
        (File 333-128097 - Sep. 2) (BR. )

S-8     NETWORK APPLIANCE INC, 495 EAST JAVA DR, SUNNYVALE, CA, 94089, 
        4088226000 - 0 ($22,627,173.01) Equity, (File 333-128098 - Sep. 2) 
        (BR. 03A)

S-3     ENDO PHARMACEUTICALS HOLDINGS INC, 100 ENDO BOULEVARD, CHADDS FORD, PA, 
        19317, 6105589800 - 0 ($555,845,000.00) Equity, (File 333-128099 - 
        Sep. 2) (BR. 01A)

S-3     CABELAS INC, ONE CABELA DRIVE, SIDNEY, NE, 69160, 308-254-5505 - 
        0 ($125,680,637.00) Equity, (File 333-128100 - Sep. 2) (BR. 02)

S-3     HOLLY ENERGY PARTNERS LP, 0 ($848,824,100.00) Other, (File 333-128101 - 
        Sep. 2) (BR. 04)

S-4     TEXAS UNITED BANCSHARES INC, P.O. BOX B, LA GRANGE, TX, 78945, 
        9799687261 - 1,675,000 ($28,542,000.00) Equity, (File 333-128102 - 
        Sep. 2) (BR. 07A)

S-8     USANA HEALTH SCIENCES INC, 3838 WEST PARKWAY BLVD., SALT LAKE CITY, UT, 
        84120-6336, 8019547100 - 0 ($10,072,000.00) Equity, (File 333-128103 - 
        Sep. 2) (BR. 01C)


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	
6.01. 	ABS Informational and Computational Material.
6.02.  	Change of Servicer or Trustee.
6.03.  	Change in Credit Enhancement or Other External Support.
6.04. 	Failure to Make a Required Distribution.
6.05.  	Securities Act Updating Disclosure.
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
A4S SECURITY, INC.                      CO       2.02,7.01,9.01                         09/01/05

ABERDENE MINES LTD                               3.02                                   08/29/05

ACXIOM CORP                             DE       1.01,9.01                              09/02/05

ADAMS RESOURCES & ENERGY, INC.          DE       8.01                                   09/01/05

ADM TRONICS UNLIMITED INC/DE            DE       4.02                                   09/02/05

AEP INDUSTRIES INC                      DE       7.01,9.01                              09/02/05

AGCO CORP /DE                           DE       1.01,9.01                              09/02/05

AIRTRAN HOLDINGS INC                    NV       7.01                                   08/02/05

AKID CORP                               CO       5.01,9.01                              06/06/05

ALEXION PHARMACEUTICALS INC             DE       1.01,5.02,8.01,9.01                    07/19/05

ALICO INC                               FL       8.01                                   09/02/05

ALLIANCE ONE INTERNATIONAL, INC.        VA       4.01,9.01                              08/25/05    AMEND

ALLIANCE SEMICONDUCTOR CORP /DE/        DE       5.02,9.01                              09/01/05

Allis Chalmers Energy Inc.              DE       9.01                                   07/11/05    AMEND

ALLOS THERAPEUTICS INC                  DE       7.01,9.01                              09/01/05

ALLSTATE LIFE GLOBAL FUNDING            DE       8.01                                   09/01/05

ALLSTATE LIFE GLOBAL FUNDING            DE       8.01                                   09/01/05

AMERICAN AXLE & MANUFACTURING HOLDING   DE       5.02,9.01                              09/01/05

AMERICAN EAGLE OUTFITTERS INC           DE       7.01,8.01,9.01                         08/31/05

AMERICAN EAGLE OUTFITTERS INC           DE       5.02,8.01,9.01                         08/31/05

AMERICAN EDUCATION CORP                 NV       8.01,9.01                              09/02/05

AMERICAN EQUITY INVESTMENT LIFE HOLDI   IA       1.01,9.01                              09/02/05

AMERICAN FINANCIAL REALTY TRUST                  1.01                                   08/30/05

AMERICAN SOFTWARE INC                   GA       4.02,9.01                              09/01/05

AMERICANWEST BANCORPORATION             WA       5.02,9.01                              08/31/05

AMERITRADE HOLDING CORP                 DE       3.01,5.02                              08/31/05

AMLI RESIDENTIAL PROPERTIES TRUST       MD       5.02                                   08/31/05

AMPHENOL CORP /DE/                      DE       8.01                                   09/02/05

ANALYSTS INTERNATIONAL CORP                      7.01,9.01                              09/02/05

ANDREW CORP                             DE       5.02,9.01                              09/01/05

ANIKA THERAPEUTICS INC                  MA       1.02,8.01,9.01                         08/31/05

APAC CUSTOMER SERVICE INC               IL       5.02                                   09/02/05

APPLE HOSPITALITY FIVE INC              VA       2.02,9.01                              08/30/05

APPLE HOSPITALITY TWO INC               VA       2.02,9.01                              08/30/05

APPLE REIT SIX INC                               2.02,9.01                              08/30/05

ARTISOFT INC                            DE       1.01,9.01                              09/01/05

ASPENBIO INC                            CO       1.02,9.01                              09/02/05

Asset Backed Pass-Through Certificate   DE       8.01,9.01                              08/25/05

Asset Backed Pass-Through Certificate   DE       8.01,9.01                              03/25/05    AMEND

ASYST TECHNOLOGIES INC /CA/             CA       1.01                                   08/29/05

ATMOSPHERIC GLOW TECHNOLOGIES INC       DE       2.03                                   08/31/05

AUSTRALIAN CANADIAN OIL ROYALTIES LTD   A1       8.01                                   09/02/05

AVERY SPORTS TURF INC                   DE       2.01,9.01                              05/12/05

AXESSTEL INC                            NV       1.01                                   09/02/05

Azur International, Inc.                         8.01,9.01                              09/01/05

BANC OF AMERICA COMMERCIAL MORTGAGE I   DE       8.01,9.01                              09/02/05

Banc of America Funding 2005-3 Trust    DE       8.01,9.01                              08/25/05

Banc of America Mortgage Securities M   DE       8.01,9.01                              08/25/05

Banc of America Securities Auto Trust   DE       8.01,9.01                              07/18/05    AMEND

BANCORPSOUTH INC                        MS       7.01,9.01                              09/01/05

BANK OF AMERICA CORP /DE/               DE       8.01                                   09/02/05

BEIJING MED PHARM CORP                           1.01,7.01,9.01                         08/29/05

BELLAVISTA CAPITAL INC                  MD       4.01,9.01                              09/01/05

BEVERLY HILLS BANCORP INC               DE       8.01,9.01                              09/01/05

BOEING CO                               DE       1.01,9.01                              08/29/05

BOSTON COMMUNICATIONS GROUP INC         MA       8.01,9.01                              09/01/05

BOSTON PRIVATE FINANCIAL HOLDINGS INC   MA       7.01,9.01                              09/01/05

BOTTOMLINE HOME LOAN INC                NV       4.01,9.01                              08/22/05    AMEND

BOWNE & CO INC                          DE       2.01                                   09/02/05

BRAVO FOODS INTERNATIONAL CORP          DE       1.01                                   08/30/05

BROWN FORMAN CORP                       DE       2.01,2.02,7.01,9.01                    09/01/05

BSI2000 INC                             DE       4.02,9.01                              09/02/05    AMEND

BUILDING MATERIALS HOLDING CORP         DE       1.01                                   08/31/05

C H ROBINSON WORLDWIDE INC              DE       8.01,9.01                              09/01/05

CAL DIVE INTERNATIONAL INC              MN       7.01,9.01                              08/31/05

CALIFORNIA NEWS TECH                    NV       2.03,9.01                              09/02/05

CAMDEN NATIONAL CORP                    ME       5.02                                   09/02/05

CAMPBELL FUND TRUST                     MD       3.02                                   09/01/05

CANARGO ENERGY CORP                     DE       7.01,9.01                              09/01/05

Capital One Auto Receivables LLC        DE       8.01,9.01                              09/02/05

CARROLS CORP                            DE       4.01,9.01                              08/11/05    AMEND

CASELLA WASTE SYSTEMS INC               DE       5.02                                   08/30/05

CATALINA MARKETING CORP/DE              DE       1.01                                   08/29/05

CBOT HOLDINGS  INC                      DE       5.02,8.01                              09/01/05

CCC INFORMATION SERVICES GROUP INC      DE       8.01,9.01                              09/01/05

CELL ROBOTICS INTERNATIONAL INC         CO       5.02                                   08/29/05

CELL THERAPEUTICS INC                   WA       4.01,9.01                              08/31/05

Cellu Tissue Holdings, Inc.             DE       7.01,9.01                              09/02/05

CENTRAL EUROPEAN DISTRIBUTION CORP      DE       1.01,9.01                              08/31/05

CERTIFIED SERVICES INC                  NV       2.01                                   09/02/05

CHECKFREE CORP \GA\                     DE       7.01,8.01,9.01                         09/02/05

CHEMED CORP                             DE       8.01                                   09/01/05

CHENIERE ENERGY INC                     DE       7.01,9.01                              09/02/05

CHOICE HOTELS INTERNATIONAL INC /DE     DE       5.02,9.01                              09/01/05

CHURCHILL DOWNS INC                     KY       7.01,9.01                              09/02/05

CIENA CORP                              DE       1.01,9.01                              08/31/05

CIMAREX ENERGY CO                       DE       7.01,9.01                              09/01/05

CIT EQUIPMENT COLLATERAL 2003-EF1       DE       9.01                                   08/31/05

CIT EQUIPMENT COLLATERAL 2003-VT1       DE       9.01                                   08/31/05

CIT Equipment Collateral 2004-EF1       DE       9.01                                   08/31/05

CIT EQUIPMENT COLLATERAL 2004-VT1       DE       9.01                                   08/31/05

CIT Equipment Collateral 2005-VT1                9.01                                   08/31/05

CIT HOME EQUITY LOAN TRUST 1998-1       NY       9.01                                   08/31/05

CIT HOME EQUITY LOAN TRUST 2002-1       DE       9.01                                   08/31/05

CIT HOME EQUITY LOAN TRUST 2003-1       DE       9.01                                   08/31/05

CIT HOME EQUITY TRUST 2002-2            DE       9.01                                   08/31/05

CIT RV TRUST 1997 A                     DE       9.01                                   08/31/05

CIT RV TRUST 1998-A                     DE       9.01                                   08/31/05

CIT RV TRUST 1999-A                     DE       9.01                                   08/31/05

CITICORP MORTGAGE SECURITIES INC        DE       2.01                                   08/26/05

CITIGROUP DIVERSIFIED FUTURES FUND LP            8.01                                   08/29/05

CITIGROUP FAIRFIELD FUTURES FUND LP I            3.02,8.01                              08/29/05

CITY HOLDING CO                         WV       8.01,9.01                              08/31/05

CITYFED FINANCIAL CORP                  DE       5.02                                   09/02/05

CLARK INC                               DE       1.01,2.03,8.01,9.01                    08/29/05

COASTAL CARIBBEAN OILS & MINERALS LTD   D0       8.01,9.01                              09/01/05

COLUMBUS MCKINNON CORP                  NY       8.01,9.01                              09/02/05

CONCENTRAX INC                          NV       5.02                                   09/01/05

CONOCOPHILLIPS                          DE       5.02                                   09/01/05

CONSOLIDATED CAPITAL GROWTH FUND        CA       2.03,9.01                              08/29/05

CONTINENTAL AIRLINES INC /DE/           DE       8.01,9.01                              09/01/05

COUNTY BANK CORP                        MI       7.01                                   09/01/05

COVE APPAREL INC                        NV       5.02,9.01                              08/31/05

CPI CORP                                DE       2.02,9.01                              09/01/05

CROWLEY MARITIME CORP                   DE       7.01,9.01                              08/29/05

CSFB HOME EQUITY MORTGAGE TRUST 2005-   DE       8.01,9.01                              07/25/05    AMEND

CULLEN FROST BANKERS INC                TX       8.01,9.01                              08/08/05

DELL INC                                DE       5.02                                   09/01/05

DELTA AIR LINES INC /DE/                DE       3.02                                   08/29/05

DIODES INC /DEL/                        DE       1.01,9.01                              08/29/05

DIODES INC /DEL/                        DE       1.01,9.01                              08/29/05

DIVERSIFIED CORPORATE RESOURCES INC     TX       8.01,9.01                              09/02/05

DOLLAR GENERAL CORP                     TN       7.01,9.01                              09/02/05

DPL INC                                 OH       1.01,9.01                              08/31/05

DRESS BARN INC                          CT       2.02,8.01,9.01                         09/01/05

EGL INC                                 TX       1.01                                   08/29/05

EL PASO CORP/DE                         DE       8.01,9.01                              08/31/05

EL PASO PRODUCTION HOLDING CO           DE       1.01,2.01,2.03,8.01,9.01               08/31/05

EMERGING VISION INC                     NY       2.02,8.01                              09/02/05

EMERSON ELECTRIC CO                     MO       1.02,9.01                              08/31/05

ENCORE CAPITAL GROUP INC                DE       1.01,2.01,3.02,9.01                    08/30/05

ENERGY CONVERSION DEVICES INC           DE       7.01,9.01                              09/01/05

ENOVA SYSTEMS INC                       CA       8.01,9.01                              09/02/05

ENTRUST INC                             MD       1.01,2.03,8.01,9.01                    09/02/05

ERP OPERATING LTD PARTNERSHIP           MD       1.01,2.03,8.01,9.01                    08/30/05

EXIDE TECHNOLOGIES                      DE       5.02,9.01                              08/30/05

EXPRESSJET HOLDINGS INC                 DE       8.01,9.01                              09/01/05

FACTORY CARD OUTLET CORP                DE       2.02,9.01                              09/01/05

FAIRPOINT COMMUNICATIONS INC            DE       7.01,9.01                              09/01/05

FAMILY DOLLAR STORES INC                DE       2.02,9.01                              09/01/05

Federal Home Loan Bank of New York      X1       2.03,8.01                              08/30/05

FelCor Lodging Trust Inc                MD       5.03,8.01,9.01                         08/29/05

FelCor Lodging Trust Inc                MD       3.02                                   08/30/05

FIRST STATE BANCORPORATION              NM       1.01,9.01                              08/31/05

FIRST STATE BANCORPORATION              NM       8.01,9.01                              09/02/05

FIRST UNION COMMERCIAL MORTGAGE SECUR   NC       8.01,9.01                              08/18/05

FreightCar America, Inc.                DE       4.02,9.01                              09/02/05

FRONTIER STAFFING INC                   NV       3.02                                   09/02/05

FTS GROUP, INC.                         CO       5.02                                   08/29/05

GATEWAY FINANCIAL HOLDINGS INC          NC       5.02                                   08/29/05

GEOGLOBAL RESOURCES INC                 DE       9.01                                   09/01/05

GILLETTE CO                             DE       1.01,2.03,9.01                         08/31/05

GOLD BANC CORP INC                      KS       8.01                                   09/02/05

GOLDSTRIKE INC                          NV       5.02                                   08/31/05

GRAPHIC PACKAGING CORP                  DE       5.02,9.01                              09/02/05

GREATER COMMUNITY BANCORP               NJ       5.02                                   08/29/05

GS MORTGAGE SECURITIES CORP             DE       8.01,9.01                              08/31/05

GSI GROUP INC                           DE       5.02,9.01                              08/30/05

GULF ISLAND FABRICATION INC             LA       8.01,9.01                              09/02/05

GULFMARK OFFSHORE INC                   DE       7.01,9.01                              09/02/05

HARRIS CORP /DE/                        DE       1.01,7.01,9.01                         08/31/05

HEARTLAND TECHNOLOGY INC                DE       1.03                                   08/24/05

HEARUSA INC                             DE       1.01,1.02                              08/31/05

HENRY JACK & ASSOCIATES INC             DE       1.01,9.01                              08/30/05

HERITAGE BANKSHARES INC /VA             VA       7.01,9.01                              09/02/05

HESPERIA HOLDING INC                             4.01,9.01                              07/26/05    AMEND

HIGHER EDUCATION FUNDING I              DE       8.01,9.01                              08/25/05

HOME SOLUTIONS OF AMERICA INC           DE       1.01,9.01                              08/30/05

HOMEBANC CORP                           GA       1.01,9.01                              08/31/05

HOMEBANC CORP                           GA       1.01,2.03,9.01                         08/30/05

HUMAN BIOSYSTEMS INC                    CA       1.01,9.01                              09/02/05

IMAGE SOFTWARE INC                      CO       1.02,9.01                              09/01/05

IMMUNOMEDICS INC                        DE       5.02,9.01                              09/02/05

IMPAC MORTGAGE HOLDINGS INC             MD       1.01,9.01                              08/12/05

INFOUSA INC                             DE       1.01,9.01                              08/08/05    AMEND

INSITUFORM TECHNOLOGIES INC             DE       8.01,9.01                              09/01/05

INTELLIGENT MOTOR CARS GROUP INC        DE       1.01,1.02,3.01,9.01                    08/31/05

INTELLISYNC CORP                        DE       1.01                                   08/29/05

INTUITIVE SURGICAL INC                  DE       5.02,8.01,9.01                         08/31/05

IPEX, INC                               NV       5.02                                   08/30/05

Irwin Whole Loan Home Equity Trust 20   DE       8.01,9.01                              08/25/05

ISECURETRAC CORP                        DE       8.01,9.01                              09/01/05

ITC DELTACOM INC                        DE       8.01,9.01                              09/01/05

J P MORGAN CHASE & CO                   DE       9.01                                   08/30/05

J2 GLOBAL COMMUNICATIONS INC            DE       1.01,9.01                              08/31/05

JAFRA WORLDWIDE HOLDINGS LUX SARL       N4       4.01                                   08/23/05    AMEND

JAMDAT MOBILE INC                                5.02                                   09/01/05

JL HALSEY CORP                                   1.01,5.02                              08/29/05

JOHNSTOWN CONSOLIDATED INCOME PARTNER   CA       1.01,9.01                              08/29/05

KAMAN CORP                              CT       8.01,9.01                              09/02/05

KELLWOOD CO                             DE       2.02,9.01                              09/01/05

KLEENAIR SYSTEMS INC                    NV       2.01                                   09/02/05

LB-UBS Commercial Mortgage Trust 2005            1.01,9.01                              08/25/05

LEARNING CARE GROUP, INC                MI       2.02,9.01                              09/01/05

LMI AEROSPACE INC                       MO       1.01,9.01                              08/31/05

LOCATEPLUS HOLDINGS CORP                         8.01                                   09/02/05

LONE STAR STEAKHOUSE & SALOON INC       DE       8.01,9.01                              09/01/05

LOUD TECHNOLOGIES INC                   WA       2.03,9.01                              08/29/05

MAIR HOLDINGS INC                       MN       1.01,9.01                              09/01/05

MARITRANS INC /DE/                      DE       8.01,9.01                              09/02/05

MASTR ASSET BACKED SECURITIES TRUST 2   DE       8.01,9.01                              08/25/05

MASTR Asset Backed Securities Trust 2   DE       8.01,9.01                              08/25/05

MASTR ASSET SECURITIZATION TRUST 2003   DE       8.01,9.01                              08/25/05

MASTR Asset Securitization Trust 2005   DE       8.01,9.01                              08/25/05

MASTR Seasoned Securitization Trust 2   DE       8.01,9.01                              08/25/05

MCMORAN EXPLORATION CO /DE/             DE       8.01,9.01                              09/02/05

MED GEN INC                             NV       8.01                                   09/02/05

MEDICIS PHARMACEUTICAL CORP             DE       2.02,9.01                              09/01/05

MEDIWARE INFORMATION SYSTEMS INC        NY       2.02,5.02                              08/29/05

MEDTOX SCIENTIFIC INC                   DE       3.02,8.01,9.01                         08/30/05

MERIDIAN HOLDINGS INC                   CO       7.01                                   09/02/05

MERIDIAN RESOURCE CORP                  TX       8.01,9.01                              09/02/05

Meritage Homes CORP                     MD       1.01,9.01                              09/01/05    AMEND

MERRILL LYNCH MORT INV TRUST MLMI Ser   DE       8.01,9.01                              08/25/05

MERRILL LYNCH MORT INV TRUST MLMI Ser   DE       8.01,9.01                              08/25/05

MERRILL LYNCH MORT INV TRUST SERIES M   DE       8.01,9.01                              08/25/05

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE       8.01,9.01                              08/25/05

Merrill Lynch Mortgage Investors Trus   DE       8.01,9.01                              08/25/05

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE       8.01,9.01                              08/25/05

Merrill Lynch Mortgage Investors Trus   DE       8.01,9.01                              08/25/05

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE       8.01,9.01                              08/25/05

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE       8.01,9.01                              08/25/05

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE       8.01,9.01                              08/25/05

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE       8.01,9.01                              08/25/05

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE       8.01,9.01                              08/25/05

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE       8.01,9.01                              08/25/05

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE       8.01,9.01                              08/25/05

META FINANCIAL GROUP INC                DE       8.01,9.01                              09/02/05

METHODE ELECTRONICS INC                 DE       2.02,9.01                              09/02/05

MGI PHARMA INC                          MN       8.01,9.01                              09/01/05

MICROVISION INC                         WA       1.01,3.02,9.01                         08/31/05

MIDLAND CO                              OH       8.01                                   09/02/05

MILACRON INC                            DE       3.01                                   08/29/05

MISSION COMMUNITY BANCORP               CA       1.01                                   09/02/05

MOLECULAR DIAGNOSTICS INC               DE       5.02                                   08/29/05

Morgan Stanley ABS Capital I Inc. MSD   DE       8.01,9.01                              08/25/05

Morgan Stanley ABS Capital I Inc. Tru   DE       8.01,9.01                              08/25/05

Morgan Stanley ABS Capital I Inc. Tru   DE       8.01,9.01                              08/25/05

Morgan Stanley ABS Capital I Inc. Tru   DE       8.01,9.01                              08/25/05

Morgan Stanley ABS Capital I Inc. Tru   DE       8.01,9.01                              08/25/05

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                              08/25/05

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                              08/25/05

Morgan Stanley Mortgage Loan Trust 20   DE       8.01,9.01                              08/25/05

Morningstar, Inc.                       IL       7.01                                   09/02/05

MORTGAGE ASSET SEC TRANS INC MASTR AS   DE       8.01,9.01                              08/25/05

MORTGAGE ASSET SECZT TRANS INC MORT P   DE       8.01,9.01                              08/25/05

MORTGAGEIT TRUST 2004-2, MORTGAGE-BAC            8.01,9.01                              08/25/05

MORTGAGEIT TRUST 2005-1, Mortgage-Bac   DE       8.01,9.01                              08/25/05

MORTGAGEIT TRUST 2005-2, Mortgage-Bac   DE       8.01,9.01                              08/25/05

MORTGAGEIT TRUST 2005-3, Mortgage-Bac   DE       8.01,9.01                              08/25/05

MOTIVE INC                              DE       1.01                                   08/31/05

MOTORCAR PARTS  AMERICA INC             NY       4.02,9.01                              08/29/05

MOTORSPORTS EMPORIUM, INC.              NV       5.01,8.01,9.01                         08/25/05

MYMETICS CORP                           DE       1.01,9.01                              08/30/05

NABORS INDUSTRIES LTD                   D0       8.01,9.01                              09/01/05

Nalco Finance Holdings LLC                       8.01,9.01                              09/01/05

NATIONAL FUEL GAS CO                    NJ       7.01                                   09/01/05

NAVIGANT INTERNATIONAL INC              DE       1.01,2.03,8.01,9.01                    08/29/05

NGP Capital Resources CO                MD       8.01                                   09/01/05

NNN 2003 VALUE FUND LLC                          2.01,9.01                              08/26/05

NUTECH DIGITAL INC                      CA       1.01,9.01                              09/01/05

O REILLY AUTOMOTIVE INC                 MO       7.01,9.01                              09/01/05

Odimo INC                               DE       4.01,9.01                              08/31/05

OMNI ENERGY SERVICES CORP               LA       1.01,1.02,2.03,3.02,9.01               08/29/05

OPTIGENEX INC.                                   1.01,9.01                              08/29/05

OSI PHARMACEUTICALS INC                 DE       8.01                                   09/01/05

OSTEOTECH INC                           DE       7.01,9.01                              09/01/05

PACIFIC CMA INC                         DE       7.01,9.01                              08/13/05

PACIFICORP /OR/                         OR       1.01,9.01                              09/01/05

PALL CORP                               NY       1.01                                   08/29/05

PARAMETRIC TECHNOLOGY CORP              MA       8.01                                   08/30/05

PATH 1 NETWORK TECHNOLOGIES INC         DE       5.02                                   08/29/05

PIEDMONT NATURAL GAS CO INC             NC       2.02,8.01,9.01                         09/02/05

PLATINA ENERGY GROUP INC.               DE       2.03                                   09/02/05

PLATO LEARNING INC                      DE       2.02,7.01,9.01                         09/01/05

PLIANT CORP                             UT       8.01,9.01                              09/01/05

PLUG POWER INC                          DE       8.01,9.01                              09/02/05

PMC COMMERCIAL TRUST /TX                TX       8.01,9.01                              08/31/05

POSSIS MEDICAL INC                      MN       1.01                                   08/29/05

PROLOGIS                                MD       8.01                                   09/02/05

PROVIDE COMMERCE INC                    DE       8.01,9.01                              08/22/05

PSE&G Transition Funding II LLC         DE       8.01,9.01                              08/31/05

PXRE GROUP LTD                                   7.01                                   09/02/05

QLOGIC CORP                             DE       1.01,7.01,9.01                         08/29/05

QUEST OIL CORP                          NV       5.02                                   08/08/05

Rackable Systems, Inc.                  DE       1.01,9.01                              08/30/05

RAMTRON INTERNATIONAL CORP              DE       1.01,2.01,3.02,9.01                    08/29/05

REHABCARE GROUP INC                     DE       5.02                                   09/02/05

RELATIONSERVE MEDIA INC                          1.01,3.03,9.01                         08/29/05

RENOVO HOLDINGS                         NV       4.01,9.01                              08/12/05    AMEND

REPUBLIC AIRWAYS HOLDINGS INC           DE       5.02,8.01,9.01                         09/02/05

RICKS CABARET INTERNATIONAL INC         TX       8.01                                   09/01/05

River Rock Entertainment Authority      XX       8.01,9.01                              08/30/05

SACO I TRUST 2005-5                     DE       8.01,9.01                              08/25/05

SALISBURY BANCORP INC                   CT       5.05,9.01                              08/26/05

SALOMON SMITH BARNEY AAA ENERGY FUND             3.02,8.01                              08/29/05

SALOMON SMITH BARNEY DIVERSIFIED 2000            8.01                                   08/29/05

SALOMON SMITH BARNEY ORION FUTURES FU            3.02,8.01                              08/29/05

SANDY SPRING BANCORP INC                MD       5.02,7.01,9.01                         08/31/05

SASCO Mortgage Loan Trust Series 2005   DE       8.01,9.01                              08/25/05

SASCO Mortgage Loan Trust Series 2005   DE       8.01,9.01                              08/25/05

SAVOY RESOURCES CORP                    CO       4.01,9.01                              08/04/05    AMEND

SCHERING PLOUGH CORP                    NJ       7.01,9.01                              09/02/05

SCHOOL SPECIALTY INC                    WI       2.01,2.03,8.01,9.01                    08/31/05

SE FINANCIAL CORP                                1.01,9.01                              09/02/05

SECURITY FEDERAL CORPORATION            SC       8.01,9.01                              09/01/05

SENTEX SENSING TECHNOLOGY INC           NJ       5.02                                   08/29/05

SHERIDAN GROUP INC                      DE       7.01                                   09/02/05

SILICON GRAPHICS INC                    DE       2.05                                   08/30/05

SIPEX CORP                              DE       1.01,2.05,8.01,9.01                    08/29/05

SKY PETROLEUM, INC.                     NV       1.01,3.02,5.02                         08/25/05

SMARTIRE SYSTEMS INC                             5.02,9.01                              08/29/05

SMITH BARNEY MID WEST FUTURES FUND LP   NY       8.01                                   08/29/05

SMITH BARNEY POTOMAC FUTURES FUND LP             3.02,8.01                              08/29/05

SMITH BARNEY WESTPORT FUTURES FUND LP            3.02,8.01                              08/29/05

SOUTHERN INVESTORS SERVICE CO INC       DE       7.01                                   08/31/05

SOUTHERN UNION CO                       DE       5.02,7.01,9.01                         09/02/05

SOUTHWEST BANCORP INC                   OK       8.01                                   08/31/05

STEEL DYNAMICS INC                      IN       8.01,9.01                              09/02/05

STERLING FINANCIAL CORP /WA/            WA       5.03,9.01                              09/01/05

STONE ENERGY CORP                       DE       7.01,9.01                              09/01/05

STRATS SM TRUST FOR IBM CORP SEC SERI            8.01,9.01                              08/29/05

Structured Asset Investment Loan Trus   DE       8.01,9.01                              08/25/05

Structured Asset Investment Loan Trus   DE       8.01,9.01                              08/25/05

STRUCTURED ASSET SECURITIES CORP        DE       8.01                                   08/31/05

Structured Asset Securities Corp Mort   DE       9.01                                   08/25/05    AMEND

STRUCTURED PRODUCTS CORP                DE       5.03,9.01                              08/19/05

SUNRISE TELECOM INC                              7.01                                   08/30/05

SUPERGEN INC                            DE       8.01,9.01                              09/01/05

TALEO CORP                                       1.01,3.02                              07/25/05

TAYLOR CAPITAL GROUP INC                DE       8.01,9.01                              09/02/05

Tejas Inc                               DE       1.01,9.01                              08/31/05

TELETOUCH COMMUNICATIONS INC            DE       4.02,9.01                              08/29/05

TGC INDUSTRIES INC                      TX       8.01,9.01                              09/01/05

THERAVANCE INC                          DE       1.01                                   08/29/05

TIDEWATER INC                           DE       8.01,9.01                              09/01/05

TIMELINE INC                            WA       1.01,2.01,9.01                         08/31/05

TIMKEN CO                               OH       8.01                                   09/02/05

TODCO                                   DE       7.01,9.01                              09/02/05

TOROTEL INC                             MO       4.01,9.01                              08/22/05    AMEND

TRI-S SECURITY CORP                     GA       1.01,9.01                              08/30/05

TULLYS COFFEE CORP                               1.01,1.02,2.01,9.01                    08/31/05

UNISOURCE ENERGY CORP                   AZ       5.02                                   09/01/05

UNITED HERITAGE CORP                    UT       3.01                                   08/30/05

UNITED HERITAGE CORP                    UT       1.02,9.01                              08/31/05

UNITED MORTGAGE TRUST                   MD       1.01,8.01,9.01                         09/01/05

UNITED NATURAL FOODS INC                DE       1.01,9.01                              08/04/05

UNITED RENTALS INC /DE                  DE       8.01,9.01                              09/01/05

UNIVEC INC                              DE       4.01                                   07/28/05    AMEND

UNIVERSAL HEALTH REALTY INCOME TRUST    MD       8.01                                   09/01/05

UNIVERSAL HEALTH SERVICES INC           DE       8.01,9.01                              09/01/05

UNIVERSAL PROPERTY DEVELOPMENT & ACQU   CA       1.02,2.01,3.02,9.01                    08/29/05

VALERO ENERGY CORP/TX                   DE       2.01,9.01                              09/01/05

VERIDIUM CORP                           DE       1.01,9.01                              09/02/05

VERIZON COMMUNICATIONS INC              DE       5.02,5.03                              09/01/05

VERMONT PURE HOLDINGS LTD/DE            DE       5.02                                   08/29/05

VERSATA INC                             DE       5.02                                   09/01/05

VIPER NETWORKS INC                      UT       5.02,8.01,9.01                         08/26/05

VISCOUNT SYSTEMS INC                    NV       1.01,7.01                              08/29/05

Visualant, INC                          NV       5.02                                   08/31/05

WALGREEN CO                             IL       8.01,9.01                              09/02/05

WARP TECHNOLOGY HOLDINGS INC            NV       1.01,2.03,9.01                         08/29/05

WELLS FARGO ASSET SECURITIES CORP       DE       8.01,9.01                              09/01/05

WESTBOROUGH FINANCIAL SERVICES INC      MA       1.01,9.01                              08/29/05

WESTERN SIERRA BANCORP                  CA       1.01,9.01                              08/30/05

White River Capital Inc                          2.01,2.03,5.02,9.01                    08/31/05

Williams Partners L.P.                  DE       7.01,9.01                              09/01/05

WIRELESS TELECOM GROUP INC              NJ       5.02,9.01                              09/01/05

WORLD FUEL SERVICES CORP                FL       7.01,9.01                              09/02/05

WORLD HEALTH ALTERNATIVES INC           FL       1.01,4.01,8.01,9.01                    08/19/05    AMEND

WORLD WASTE TECHNOLOGIES INC            CA       5.02                                   08/31/05

XILINX INC                              DE       8.01,9.01                              08/30/05

YARDVILLE NATIONAL BANCORP              NJ       8.01,9.01                              08/31/05

ZINGO, INC                              NV       5.02                                   08/30/05