SEC NEWS DIGEST

Issue  2005-65                                                  April  6, 2005

COMMISSION ANNOUNCEMENTS

CHANGE IN THE MEETING:   ADDITIONAL ITEM

     The  following  item  was  added  to  the  open  meeting  scheduled  for
     Wednesday, April 6, 2005, as part of consideration of whether  to  adopt
     Regulation NMS:
     
     In  addition, the Commission will consider whether to adopt a  technical
     amendment jointly with the Commodity Futures Trading Commission to  make
     conforming  changes  in the language of Rule 3a55-1 under  the  Exchange
     Act.
     
     At  times, changes in Commission priorities require alterations  in  the
     scheduling  of meeting items.  For further information and to  ascertain
     what,  if  any,  matters have been added, deleted or  postponed,  please
     contact the Office of the Secretary at (202) 942-7070.
     

ENFORCEMENT PROCEEDINGS

IN THE MATTER OF VLADISLAV ZUBKIS
  
     An Administrative Law Judge has issued an Initial Decision in the matter
     of  Vladislav Steven Zubkis.  The Initial Decision finds that Respondent
     Vladislav Steven Zubkis (Zubkis) was permanently enjoined from violating
     Sections  5(a),  5(c),  and 17(a) of the Securities  Act  of  1933,  and
     Sections  10(b), 15(b), and 15(c)(1) of the Securities Exchange  Act  of
     1934 and Rules 10b-5, 15c1-2, 15c1-5 and 15c1-6 thereunder.  The Initial
     Decision bars Zubkis from association with any broker or dealer and from
     participating in an offering of penny stock   (Initial Decision No. 279;
     File No. 3-11625)
     
COMMISSION  SUSTAINS NASD DISCIPLINARY ACTION AGAINST E. MAGNUS  OPPENHEIM  &
CO., INC.

     The  Commission has sustained NASD disciplinary action against E. Magnus
     Oppenheim & Co., Inc. (Firm), an NASD member firm.  NASD found that  the
     Firm  filed  its  December 2001 FOCUS Report late in violation  of  Rule
     17a-5(a)(2)(iii) of the Securities Exchange Act of 1934 and NASD Conduct
     Rule  2110.   Based  on  the Firms history of filing  five  late  FOCUS
     Reports  and  failure  to  respond to NASDs  repeated  requests  for  a
     statement of corrective action, NASD fined the Firm $500, ordered it  to
     file  a  written  statement of corrective action, and imposed  costs  of
     $1,968.74.

     The  Commission rejected the Firms due process and free speech  claims,
     concluding  that  the  Firm  did not support its  allegation  that  NASD
     violated  its fairness rights.  The Commission also rejected the  Firms
     claims that it should not bear the administrative costs and that  it  is
     unable to pay the sanctions, concluding that NASD properly exercised its
     discretion and that the Firm did not demonstrate its inability  to  pay.
     The  Commission concluded that the sanction imposed by NASD was  neither
     excessive  nor  oppressive, in light of the Firms unresponsiveness  and
     previous misconduct.  (Rel. 34-51479; File No. 3-11636)
     
IN THE MATTER OF CHARLES CROUSE, JR.

     On  April 6, the Commission issued an Order Making Findings and Imposing
     Remedial  Sanctions and a Cease-and-Desist Order pursuant to Section  8A
     of  the  Securities  Act  of 1933 and Sections  15(b)  and  21C  of  the
     Securities  Exchange  Act  of 1934 against Charles  W.  Crouse,  Jr.  of
     Marietta, Georgia.  Crouse was a registered representative at a  broker-
     dealer  in  Atlanta, Georgia.  The Order finds that from at  least  June
     1998  through  September 1999, Crouse willfully  aided  and  abetted  an
     ongoing  Ponzi  scheme operated by one of his clients  in  violation  of
     Section  17(a)  of  the Securities Act of 1933, Sections  10(b)  of  the
     Securities Exchange Act of 1934 and Rule 10b-5 thereunder.
     
     Based  on  the  above,  Crouse  is ordered  to  cease  and  desist  from
     committing  or  causing  any violations and  any  future  violations  of
     Section  17(a)  of the Securities Act, Sections 10(b) of the  Securities
     Exchange  Act  and  Rule  10b-5 thereunder,  which  prohibit  fraudulent
     conduct  in the offer and sale of securities and in connection with  the
     purchase  or  sale  of  securities.   Crouse  is  also  ordered  to  pay
     disgorgement  in the amount of $54,121 and prejudgment interest  in  the
     amount  of  $20,824.71.  The order also suspends Crouse from association
     with  any  broker or dealer for a period of 12 months.  Crouse consented
     to  the  issuance of the Order without admitting or denying the findings
     contained in the Order, except as to the Commissions jurisdiction  over
     him  and  the  subject matter of the proceedings.  (Rels.  33-8563;  34-
     51480; File No. 3-11515)

IN THE MATTER OF MICHAEL T. JACKSON AND EGM CAPITAL

FORMER INVESTMENT ADVISER EGM CAPITAL AND ITS CHIEF EXECUTIVE OFFICER MICHAEL
T.  JACKSON  SETTLE FRAUD CHARGES FOR MAKING CLIENTS PAY FOR  FIRMS  TRADING
ERROR

     On  April  6,  the Commission issued an Order Instituting Administrative
     and Cease-and-Desist Proceedings, Making Findings, and Imposing Remedial
     Sanctions  and a Cease-and-Desist Order Pursuant to Sections 203(f)  and
     203(k)  of  the  Investment Advisers Act (Order)  against  EGM  Capital,
     formerly a registered investment adviser based in San Francisco, CA, and
     its chief executive officer, Michael T. Jackson (Jackson), of Belvedere,
     CA.
     
     The  Order finds that on two successive days in November 2000  a  trader
     employed  by  EGM Capital mistakenly oversold a biopharmaceutical  stock
     that  was held in several client hedge fund accounts.  The trading error
     resulted  in  an unintended short position.  After the trade  error  was
     discovered,  EGM  Capital covered the short at a loss  of  approximately
     $404,000.   The  Order further finds that after learning  of  the  trade
     error, Jackson took the position internally that the hedge fund accounts
     in  which  the  shares  were oversold should bear  the  loss  caused  by
     covering the short position at a loss.  Based on his recommendation, EGM
     Capital  treated  the  erroneous trade  as  a  normal  transaction,  and
     allocated  the  loss to the EGM Capital client hedge fund accounts  that
     had  held  the oversold stock.  To conceal the trade error, EGM  Capital
     created  records  that  gave  the false impression  that  the  firm  had
     intentionally sold the biopharmaceutical stock short.  During the course
     of  an  inquiry into these events by the Commission staff,  EGM  Capital
     repaid the net loss to its clients, plus interest.
     
     Based  upon  the  foregoing, the Order finds that EGM  Capital  violated
     Sections  206(1) and (2) of the Investment Advisers Act (Advisers  Act),
     and  that  Jackson  aided and abetted and was a cause of  EGM  Capitals
     violations.  The  Order directs Jackson and EGM  Capital  to  cease  and
     desist  from  committing  or  causing  any  violations  and  any  future
     violations  of  Sections  206(1) and (2) of the Advisers  Act,  suspends
     Jackson  from association with any investment adviser for  a  period  of
     nine  months,  and  imposes  a $75,000 civil  monetary  penalty  against
     Jackson.   Jackson  and  EGM  Capital consented  to  the  entry  of  the
     Commissions Order without admitting or denying the findings.  (Rel. IA-
     2374; File No. 3-11882)
     
     
COMMISSION  FILES  EMERGENCY  INJUNCTION ACTION AGAINST  JOSEPH  FERONA  JR.,
CASTLE ROCK TRADING COMPANY, AND THE GLOBAL PROSPERITY FUND

     On  April  5, the Commission filed an action in the U.S. District  Court
     for the District of Colorado today seeking a temporary restraining order
     against Joseph A. Ferona Jr. (Ferona), Castle Rock Trading Company,  and
     the  Global Prosperity Fund.  The complaint alleges that until recently,
     Ferona  offered interests in the Global Prosperity Fund on  an  Internet
     website.   Ferona claimed to have $30-$35 million under  management  and
     advertised over 40% annual returns in each year from 2000-2003  for  the
     Global Prosperity Fund.
     
     The   complaint  alleges  that  Global  Prosperity  Fund  is  unlawfully
     operating  as  an  unregistered investment company and that  Ferona  and
     Castle  Rock  Trading Company are unlawfully operating  as  unregistered
     investment  advisers.  The complaint also alleges  that  Ferona,  Castle
     Rock  Trading,  and  the Global Prosperity Fund have not  complied  with
     their  statutory duty to allow a compliance examination and that  Ferona
     and  Global  Prosperity Fund unlawfully offered unregistered  securities
     for sale.
     
     The complaint seeks a temporary restraining order against Ferona, Castle
     Rock Trading Company, and the Global Prosperity Fund enjoining them from
     violating Section 7(a) and 31(b) of the Investment Company Act,  Section
     203(a),  204, and Rule 204-2 of the Investment Advisers Act, and Section
     5(c)  of  the Securities Act.  In addition, the action seeks preliminary
     and  permanent  injunctions,  civil  penalties,  and  an  accounting  of
     investor  funds.   [SEC v. Joseph A. Ferona Jr., et al., 05  CV-621,  D.
     Col.] (LR-19167)
     
FEDERAL  COURT ORDERS DISGORGEMENT, PREJUDGMENT INTEREST AND CIVIL PENALTIES,
AND ENTERS FINAL JUDGMENT AGAINST MICHAEL WRIGHT

     The  Commission announced today that the Honorable Horace T. Ward,  U.S.
     District  Judge for the Northern District of Georgia, entered  an  Order
     Imposing  Disgorgement  and  Prejudgment Interest,  and  Entering  Final
     Judgment  Against  Michael J. Wright (Wright) on March  31,  2005.   The
     order  directed that Wright pay disgorgement in the amount  of  $61,329,
     and  prejudgment interest thereon in the amount of $22,688.   The  order
     also  directed  that Wright pay a civil penalty of  $5,000.   The  order
     directed  payment within 60 days from the entry of the  final  judgment.
     The court previously enjoined Wright from further violations of Sections
     5(a),  5(c)  and 17(a) of the Securities Act of 1933 and Sections  10(b)
     and  15(a)  of  the  Securities Exchange Act of  1934,  and  Rule  10b-5
     thereunder, on February 20, 2003.   Wright consented to the entry of the
     final  judgment  without  admitting or denying the  allegations  of  the
     Commissions complaint.
     
     The  Commission's complaint alleged that James L. George (George),  Paul
     E. Brodhagen (Brodhagen) and Wright, while acting as Facilitators in Tri-
     Star  Investment Group, L.L.C. (Tri-Star), fraudulently offered and sold
     unregistered  securities, as part of a larger scheme in which  Louis  M.
     Lazorwitz  (Lazorwitz),  J. Charles Reives (Reives)  and  Tri-Star  sold
     securities  interests in Tri-Star to over 900 investors in at  least  35
     states,  and raised $15 million. Tri-Star, through Lazorwitz and Reives,
     initially represented that Tri-Star would invest in bank debentures  and
     later  claimed  that  it  might  invest  in  other  international  trade
     opportunities.  The  complaint also alleged that George,  Brodhagen  and
     Wright  offered and sold Tri-Star directly and led investors  to  expect
     profits  of 20% per month in so-called 13-month trading programs,  after
     an  initial  90-day  waiting period, but that the  defendants  lacked  a
     reasonable basis to project such profits.  [SEC v. James L. George, Paul
     E.  Brodhagen, and Michael J. Wright, USDC, NDGA, Civil Action No. 1:02-
     CV-3310-HTW] (LR-19168)
COURT ENTERS FINAL JUDGMENTS AGAINST ALL DEFENDANTS IN SURGILIGHT LITIGATION
     On  April 4, the Honorable G. Kendall Sharp, U.S. District Judge for the
     Middle  District  of Florida, entered Final Judgments as  to  Defendants
     Surgilight, Inc., Jui-Teng Lin, Yuchin Lin and Aaron Tsai.
     The  Final  Judgment  as  to  Surgilight, Inc.  (Surgilight),  to  which
     Surgilight  consented  without admitting  or  denying  the  Commission's
     allegations,  enjoins  Surgilight from violating Section  10(b)  of  the
     Securities   Exchange  Act  of  1934  (Exchange  Act)  and  Rule   10b-5
     thereunder, and Sections 5(a), 5(c) and 17(a) of the Securities  Act  of
     1933 (Securities Act).
     The  Final  Judgment  as to Jui-Teng Lin (Dr. Lin),  to  which  Dr.  Lin
     consented  without  admitting or denying the  Commission's  allegations,
     enjoins  Dr. Lin from violating Sections 10(b), 13(d) and 16(a)  of  the
     Exchange  Act and Rules 10b-5, 13d-1, 13d-2, 16a-2 and 16a-3 thereunder,
     and  Sections  5(a), 5(c) and 17(a) of the Securities  Act.   The  Final
     Judgment also prohibits Dr. Lin from acting as an officer or director of
     a  publicly  traded company and orders him to disgorge $1,476,000,  plus
     prejudgment  interest thereon, provided that payment of disgorgement  is
     deemed  satisfied based on the entry of a court order directing Dr.  Lin
     to  forfeit  a  like amount to the United States in a parallel  criminal
     action entitled U.S. v. Jui-Teng Lin, CR-02-0432 (E.D.N.Y. 2002).
     The  Final  Judgment  as to Yuchin Lin (Mrs. Lin),  to  which  Mrs.  Lin
     consented  without  admitting or denying the  Commission's  allegations,
     enjoins  Mrs. Lin from violating Section 10(b) of the Exchange  Act  and
     Rule  10b-5  thereunder,  and  Sections 5(a),  5(c)  and  17(a)  of  the
     Securities Act.
     The  Final  Judgment  as to Aaron Tsai (Tsai), to which  Tsai  consented
     without admitting or denying the Commission's allegations, enjoins  Tsai
     from violating Sections 5(a) and 5(c) of the Securities Act, orders  him
     to  disgorge $4,464, plus prejudgment interest thereon in the amount  of
     $1,805.21, and to pay a civil penalty in the amount of $4,464.
     The  Commission's complaint, filed in April 2002, alleges that Dr.  Lin,
     the  former  CEO  of Surgilight, and his wife, Yuchin Lin,  artificially
     inflated the market price of Surgilight stock through a series of  false
     and  misleading  press  releases  that detailed  the  company's  alleged
     ability  to cure an eye disorder known as "Presbyopia."  Simultaneously,
     the Lins allegedly dumped thousands of shares of Surgilight stock on  an
     unsuspecting  investing public by trading in two nominee  accounts  that
     they  controlled,  reaping illicit profits in excess  of  $1.4  million.
     According  to  the  complaint, the Lins obtained the  Surgilight  shares
     traded in the nominee accounts from Tsai.  [SEC v. Surgilight Inc., Jui-
     Teng  Lin, Yuchin Lin and Aaron Tsai, Civil Case No. 6:02-CV-431-ORL-18-
     KRS (M.D. Fla.)] (LR-19169)

COMMISSION CHARGES JEFF ALLEN AND JAMES SMITH WITH FRAUDULENT TRADING SCHEME

     The  Commission announced that on April 6 it filed a civil action in the
     U.S.  District  Court  for the Western District of Pennsylvania  against
     Jeff  Thomas Allen, of Pittsburgh, Pennsylvania, and James Barlow Smith,
     of  Saxonburg,  Pennsylvania.   Allen  was  the  President,  CEO,  Chief
     Investment  Officer  and  majority shareholder  of  Advanced  Investment
     Management,  Inc.  (AIM),  a now-defunct investment  adviser  previously
     registered  with  the  Commission.  Smith was AIMs  Vice  President  of
     Equity  Trading.  Without admitting or denying the  allegations  of  the
     Complaint,  Allen  has  consented to  the  entry  of  a  final  judgment
     permanently  enjoining  him from engaging in the  violations  set  forth
     below,  and  ordering  him  to pay a civil  penalty  in  the  amount  of
     $175,000.
     
     The  Commissions  complaint  alleges  that  AIMs  investment  strategy
     involved  matching  or exceeding the performance of the  S&P  500  Index
     through  the  use  of derivatives rather than direct investment  in  the
     equities  that  comprised  the  Index.  Most  clients  required  AIM  to
     maintain  not  more than 100 percent market exposure in  their  accounts
     such  that  any  market  movement  in the  S&P  500  Index  would  cause
     comparable  percentage movements in the market value of their portfolio.
     A few clients authorized market exposure levels as high as 120 percent.
     
     The  complaint further alleges that, from at least January 2002  through
     July  2002,  Allen and Smith conducted unauthorized trading in  numerous
     client   accounts,  and  in  violation  of  advisory   agreements.    In
     particular, from April through July 2002, during a time when the S&P 500
     Index  dropped  almost  29 percent, the defendants improperly  increased
     market  exposure in an effort to recover from past losses.  This trading
     caused  market exposure in some accounts to reach levels as high as  500
     percent, which, in turn, caused more than $415 million in client losses.
     In  order to conceal the effect of their trading, which otherwise  would
     have  been disclosed in monthly account statements, Allen and Smith sold
     the  unauthorized  positions  before  month-end,  and  repurchased  them
     shortly  thereafter.   This  strategy  of  window  dressing  prevented
     clients from discovering the scheme.
     
     The complaint alleges that defendants have violated Section 17(a) of the
     Securities Act of 1933, Section 10(b) of the Securities Exchange Act  of
     1934,  and Rule 10b-5 thereunder; and that Allen has violated, and Smith
     has  violated  or aided and abetted violations of, Sections  206(1)  and
     206(2)  of  the  Investment Advisers Act of 1940.  The  Complaint  seeks
     permanent  injunctions, disgorgement together with prejudgment  interest
     against Smith, and civil penalties against both defendants.
     
     The  Commission  acknowledges the cooperation of the  Commodity  Futures
     Trading  Commission  and the U.S. Department of  Labor,  who  are  today
     filing  separate  actions against Allen as a result  of  his  fraudulent
     conduct.   [SEC  v. Jeff Thomas Allen, et al., Civil Action  No.  05-453
     (W.D. Pa.)] (LR-19170)

HOLDING COMPANY ACT RELEASES

XCEL ENERGY, INC., ET AL.

     A notice has been issued giving interested persons until May 2, 2005, to
     request  a  hearing on a proposal by Xcel Energy, Inc. (Xcel  Energy)  a
     registered  holding  company; its public utility subsidiaries,  Northern
     States  Power  Company, a Minnesota corporation, Northern  States  Power
     Company, a Wisconsin corporation, Public Service Company of Colorado and
     Southwestern  Public  Service Company and its  nonutility  subsidiaries,
     for Xcel Energy, directly or indirectly through finance subsidiaries, to
     engage in a series of long-term and short-term financings, and for  Xcel
     Energy  and  its  subsidiaries to engage in other transactions,  through
     June 30, 2008.  (Rel. 35-27956)

SELF-REGULATORY ORGANIZATIONS

PROPOSED RULE CHANGE

     The  American Stock Exchange filed a proposed rule change (SR-Amex-2005-
     030)  and  Amendment No. 1 thereto relating to specialist liability  for
     failure  to send a report to an order-providing member.  Publication  of
     the  proposal  is expected in the Federal Register during  the  week  of
     April 4.  (Rel. 34-51471)
     

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     BIO-LIFE LABS INC., 9911 WEST PICO BLVD, SUITE 1410, LOS ANGELES, CA,
        90035, 310-943-6445 - 5,400,000 ($864,000.00) Equity,
        (File 333-123832 - Apr. 5) (BR. 05)

S-4     NORFOLK SOUTHERN CORP, THREE COMMERCIAL PL, NORFOLK, VA, 23510-2191,
        7576292680 - 800,000,000 ($800,000,000.00) Non-Convertible Debt,
        (File 333-123833 - Apr. 5) (BR. 05)

S-1     Appalachian Gas Royalty Trust, 700 LAVACA, 5TH FLOOR, AUSTIN, TX,
        77002, (512) 479-2136 - 0 ($162,750,000.00) Equity, (File 333-123834 -
        Apr. 5) (BR. )

S-3     SIERRA PACIFIC RESOURCES /NV/, PO BOX 30150, 6100 NEIL RD, RENO, NV,
        89511, 7758344011 - 0 ($275,000,000.00) Non-Convertible Debt,
        (File 333-123835 - Apr. 5) (BR. 02)

S-8     PLANETLINK COMMUNICATIONS INC, 404-8430123 - 0 ($540,000.00) Equity,
        (File 333-123840 - Apr. 5) (BR. 02)

S-1     CRYOCOR INC, 9717 PACIFIC HEIGHTS BOULEVARD, SAN DIEGO, CA, 92121,
        (858) 909-2200 - 0 ($46,000,000.00) Equity, (File 333-123841 - Apr. 5)
        (BR. )

S-8     PHC INC /MA/, 200 LAKE ST STE 102, PEABODY, MA, 01960, 9785362777 -
        1,650,000 ($3,201,000.00) Other, (File 333-123842 - Apr. 5) (BR. 01)

S-8     SURGILIGHT INC, 12001 SCIENCE DRIVE, SUITE 140, ORLANDO, FL, 32826,
        4074824555 - 1,500,000 ($117,610.00) Equity, (File 333-123843 - Apr. 5)
        (BR. 36)

S-3     ALLSTATE LIFE INSURANCE CO, 3075 SANDERS RD, SUITE G4A, NORTHBROOK, IL,
        60062, 8474025000 - 0 ($850,000,000.00) Other, (File 333-123847 -
        Apr. 5) (BR. 20)

S-4     NEOMEDIA TECHNOLOGIES INC, 2201 SECOND ST STE 600, STE 600, FORT MYERS,
        FL, 33901, 6303554404 - 20,000,000 ($4,530,005.00) Equity,
        (File 333-123848 - Apr. 5) (BR. 03)

S-8     CONECTISYS CORP, 24730 AVENUE TIBBITTS #130, VALENCIA, CA, 91355,
        6612956763 - 30,000,000 ($57,000.00) Equity, (File 333-123849 - Apr. 5)
        (BR. 37)

S-8     EDGETECH SERVICES INC, 18 WYNFORD DRIVE, SUITE 615, TORONTO, A1, 00000,
        416-441-4046 - 7,500,000 ($262,500.00) Equity, (File 333-123850 -
        Apr. 5) (BR. 08)

S-1     ev3 Inc., 4600 NATHAN LANE NORTH, PLYMOUTH, MN, 55442, (763) 398-7000 -
        0 ($230,000,000.00) Equity, (File 333-123851 - Apr. 5) (BR. )

S-8     LEXAR MEDIA INC, 47421 BAYSIDE PARKWAY, FREMONT, CA, 94538,
        5104131200 - 4,754,078 ($23,057,278.30) Equity, (File 333-123852 -
        Apr. 5) (BR. 36)

S-8     PACIFIC MERCANTILE BANCORP, 450 NEWPORT CENTER DRIVE, SUITE 100,
        NEWPORT BEACH, CA, 92660, 9496448040 - 0 ($5,384,000.00) Equity,
        (File 333-123853 - Apr. 5) (BR. 07)

S-3     ACUSPHERE INC, 500 ARSENAL ST, WATERTOWN, MA, 02472, 6175778800 -
        0 ($57,000,000.00) Equity, (File 333-123854 - Apr. 5) (BR. 01)

S-8     GEORGIA CAROLINA BANCSHARES INC, 2743 PERIMETER PARKWAY,
        BUILDING 100 SUITE 105, AUGUSTA, GA, 30909, 7062622260 -
        0 ($5,777,188.00) Equity, (File 333-123855 - Apr. 5) (BR. 07)

S-8     MortgageIT Holdings, Inc., 33 MAIDEN LANE, NEW YORK, NY, 10038,
        (212) 651-7700 - 0 ($2,382,000.00) Equity, (File 333-123856 - Apr. 5)
        (BR. 08)

S-4     CROMPTON CORP, BENSON ROAD, MIDDLEBURY, CT, 06749, 2035732000 -
        0 ($2,011,670,157.00) Equity, (File 333-123857 - Apr. 5) (BR. 06)

S-8     QUIKSILVER INC, 15202 GRAHAM STREET, HUNTINGTON BEACH, CA, 92649,
        714-889-2200 - 0 ($21,735,000.00) Equity, (File 333-123858 - Apr. 5)
        (BR. 02)

F-3     AUDIOCODES LTD, 1 HAYARDEN STREET, AIRPORT CITY, LOD, ISRAEL, L3,
        70151, 97239764000 - 125,000 ($125,000,000.00) Other,
        (File 333-123859 - Apr. 5) (BR. 37)

S-3     CRITICAL PATH INC, 320 FIRST STREET, SAN FRANCISCO, CA, 94105,
        4158088800 - 28,574,363 ($19,430,566.84) Equity, (File 333-123860 -
        Apr. 5) (BR. 08)

S-8     CRITICAL PATH INC, 320 FIRST STREET, SAN FRANCISCO, CA, 94105,
        4158088800 - 10,283,681 ($7,249,995.11) Equity, (File 333-123861 -
        Apr. 5) (BR. 08)

S-3     AMERICAN EQUITY INVESTMENT LIFE HOLDING CO, 5000 WESTOWN PARKWAY,
        SUITE 440, WEST DEMOINES, IA, 50266, 5152210002 -
        0 ($260,000,000.00) Equity, (File 333-123862 - Apr. 5) (BR. 01)

S-3     CALLISTO PHARMACEUTICALS INC, 420 LEXINGTON AVENUE, SUITE 601,
        NEW YORK, NY, 10170, 2126729190 - 1,985,791 ($2,819,823.00) Equity,
        (File 333-123863 - Apr. 5) (BR. 01)

S-2     WARP TECHNOLOGY HOLDINGS INC, 151 RAILROAD AVENUE, GREENWICH, CT,
        06830, (212) 962-9277 - 0 ($65,530,949.52) Equity, (File 333-123864 -
        Apr. 5) (BR. 03)

S-3     FRANKLIN BANK CORP, 9800 RICHMOND AVE, SUITE 680, HOUSTON, TX, 77042,
        713-339-8900 - 0 ($11,429,047.00) Equity, (File 333-123865 - Apr. 5)
        (BR. 07)

S-2     ENDOCARE INC, 8004184677 - 0 ($32,093,422.00) Equity,
        (File 333-123866 - Apr. 5) (BR. 36)

S-2     PEOPLES EDUCATIONAL HOLDINGS, 299 MARKET ST, SADDLE BROOK, NJ, 07663,
        6124717246 - 0 ($4,600,000.00) Equity, (File 333-123868 - Apr. 5)
        (BR. 37)

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
------------------------------------------------------------------------------------------------
21ST CENTURY HOLDING CO                 FL       2.02,9.01                      03/23/05

21ST CENTURY INSURANCE GROUP            CA       1.01,9.01                      03/30/05

Aames Mortgage Investment Trust 2005-   DE       8.01,9.01                      03/25/05

ABBOTT LABORATORIES                     IL       8.01                           04/05/05

ABRAXAS PETROLEUM CORP                  NV       3.02                           03/31/05

Accredited Mortgage Loan Trust 2005-1   DE       8.01                           03/25/05

ACCUPOLL HOLDING CORP                   NV       1.02,5.02                      03/31/05

ACE Securities Corp Series Home Equit   DE       8.01,9.01                      03/25/05

ACTIVCARD CORP                          DE       2.05,8.01                      04/01/05

ACTIVISION INC /NY                      DE       7.01,9.01                      04/05/05

ADAMS GOLF INC                          DE       8.01                           03/30/05

ADVENTRX PHARMACEUTICALS INC            DE       8.01,9.01                      04/01/05

AEGIS ASSESSMENTS INC                   DE       1.01                           03/31/05

AEROSONIC CORP /DE/                     DE       5.02                           04/05/05

AEROSONIC CORP /DE/                     DE       8.01,9.01                      04/05/05

AES CORP                                DE       7.01,9.01                      04/05/05

AFFORDABLE RESIDENTIAL COMMUNITIES IN   MD       5.02                           03/30/05

AGILE SOFTWARE CORP                     DE       1.01                           04/01/05

AGILYSYS INC                            OH       5.02,9.01                      04/01/05

ALASKA COMMUNICATIONS SYSTEMS GROUP I   DE       7.01,9.01                      04/04/05

Allis Chalmers Energy Inc.              DE       1.01,2.01,3.02,9.01            04/01/05

ALLSTATE LIFE GLOBAL FUNDING            DE       8.01,9.01                      04/01/05

ALLSTATE LIFE GLOBAL FUNDING            DE       8.01                           04/01/05

AMAZON COM INC                          DE       7.01                           04/05/05

AMERICAN AIRLINES INC                   DE       8.01                           04/05/05

AMERICAN EDUCATION CORP                 NV       1.01,3.02,8.01,9.01            04/01/05

AMERICAN GREETINGS CORP                 OH       1.01,2.02,7.01,9.01            04/01/05

AMERICAN ITALIAN PASTA CO               DE       7.01,9.01                      04/05/05

AMERICAN LAND LEASE INC                 DE       5.03,9.01                      04/04/05

AMERICAN MEDICAL ALERT CORP             NY       2.02,9.01                      03/31/05

AMERICAN SUPERCONDUCTOR CORP /DE/       DE       1.01,2.02,3.02,9.01            04/04/05

AMERICAN WATER STAR  INC                NV       5.02,7.01,8.01,9.01            03/22/05

AMERICREDIT FINANCIAL SERVICES INC      DE       8.01,9.01                      04/01/05

Ameriquest Mortgage Securities Inc. S   DE       8.01                           03/25/05

Amersin Life Sciences CORP              NV       2.02                           03/08/05

AMLI RESIDENTIAL PROPERTIES TRUST       MD       8.01,9.01                      04/15/04

AMPEX CORP /DE/                         DE       7.01,9.01                      04/05/05

AMR CORP                                DE       8.01                           04/05/05

AMR CORP                                DE       1.01,9.01                      04/05/05

ANHEUSER-BUSCH COMPANIES, INC.          DE       2.02,9.01                      04/05/05

AON CORP                                DE       1.01,5.02,9.01                 04/04/05

APPLIED MICRO CIRCUITS CORP             DE       1.02                           03/31/05

ARBITRON INC                            DE       1.01                           03/31/05

ASHFORD HOSPITALITY TRUST INC           MD       8.01,9.01                      04/05/05

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

ASTEA INTERNATIONAL INC                 DE       1.01,9.01                      04/04/05

ASTRALIS LTD                            CO       2.02,9.01                      04/01/05

ATMOS ENERGY CORP                       TX       1.01,2.03,9.01                 03/30/05

AUTOCORP EQUITIES INC                            8.01,9.01                      04/05/05

AVANEX CORP                             DE       8.01,9.01                      04/05/05

AVNET INC                               NY       7.01,9.01                      04/05/05

AVONDALE CAPITAL I CORP                          1.01,5.02                      04/04/05

AXESSTEL INC                            NV       3.02,3.03,8.01,9.01            03/22/05

Axion Power International, Inc.         DE       5.01,7.01,9.01                 04/01/05    AMEND

BALLISTIC RECOVERY SYSTEMS INC          MN       8.01,9.01                      03/16/05

BALLY TOTAL FITNESS HOLDING CORP        DE       1.01,8.01,9.01                 03/31/05

BANCINSURANCE CORP                      OH       7.01,9.01                      04/04/05

BANCWEST CORP/HI                        DE       2.03                           04/01/05

BEAR STEARNS ARM TRUST, MORTGAGE-BACK   DE       8.01,9.01                      03/25/05

Bear Stearns ARM Trust, Series 2005-1   DE       8.01,9.01                      03/25/05

BELDEN CDT INC.                         DE       1.01,9.01                      03/30/05

BENTLEY PHARMACEUTICALS INC             DE       1.01,9.01                      03/30/05

BERKSHIRE INCOME REALTY INC                      1.02,2.01                      03/30/05

BIG SKY ENERGY CORP                     NV       3.02,5.02                      03/29/05

BINDVIEW DEVELOPMENT CORP               TX       2.02,9.01                      04/05/05

BIOMARIN PHARMACEUTICAL INC             DE       5.03,9.01                      04/04/05

BioScrip, Inc.                          DE       9.01                           03/12/05    AMEND

BJ SERVICES CO                          DE       7.01                           04/04/05

BNP RESIDENTIAL PROPERTIES INC          MD       2.01,9.01                      03/31/05

BOUNDLESS MOTOR SPORTS RACING INC       CO       1.01,2.03,9.01                 03/30/05

BROADVIEW MEDIA INC                     MN       1.01,2.03,3.02,5.01,5.03,9.01  03/30/05

BROADWING CORP                          DE       1.01,9.01                      03/30/05

BSABS 2005-1                            DE       8.01,9.01                      03/25/05

BUCA INC /MN                            MN       1.01,5.02,8.01,9.01            03/30/05

BURKE MILLS INC                         NC       2.02,9.01                      01/01/05

CALGON CARBON CORPORATION               DE       8.01                           04/05/05

CALIFORNIA COASTAL COMMUNITIES INC      DE       8.01,9.01                      04/04/05

CALYPTE BIOMEDICAL CORP                 DE       2.03,9.01                      04/04/05

CAM COMMERCE SOLUTIONS INC              DE       8.01,9.01                      04/05/05

CANADIAN DERIVATIVES CLEARING CORP      A6       9.01                           03/31/05

CAPITAL ALLIANCE INCOME TRUST REAL ES   DE       8.01                           03/31/05

Capital One Auto Receivables LLC        DE       8.01,9.01                      04/04/05

CAPRIUS INC                             DE       8.01,9.01                      04/05/05

Carrington Mortgage Loan Trust, Serie            8.01                           03/25/05

CARROLLTON BANCORP                      MD       8.01                           04/05/05

CASTELLE \CA\                           DE       2.02,9.01                      04/05/05

CELLSTAR CORP                           DE       1.01                           03/29/05

CELLSTAR CORP                           DE       7.01,9.01                      04/04/05

CELLSTAR CORP                           DE       1.01                           03/30/05

CENTERPOINT PROPERTIES TRUST            MD       1.01,5.02,9.01                 04/01/05

CENTEX CORP                             NV       8.01,9.01                      03/31/05

CENTRAL VERMONT PUBLIC SERVICE CORP     VT       8.01                           04/05/05

CHARLES & COLVARD LTD                   NC       1.01,9.01                      03/31/05

CHEESECAKE FACTORY INCORPORATED         DE       8.01,9.01                      04/04/05

CHICAGO BRIDGE & IRON CO N V                     4.01,9.01                      04/01/05

CHROMCRAFT REVINGTON INC                DE       1.01                           03/30/05

CINCINNATI FINANCIAL CORP               OH       8.01,9.01                      04/01/05

CIT FUNDING CO, LLC                              8.01,9.01                      03/23/05

CITIGROUP GLOBAL MARKETS HOLDINGS INC   NY       9.01                           04/05/05

CITIGROUP MORTGAGE LOAN TRUST INC SER            8.01                           03/25/05

CIVITAS BANKGROUP INC                   TN       5.02                           03/31/05

CIVITAS BANKGROUP INC                   TN       5.02                           04/01/05

CLEVELAND CLIFFS INC                    OH       8.01                           04/05/05

CMS ENERGY CORP                         MI       1.01,9.01                      03/30/05

COLDWATER CREEK INC                     DE       7.01,9.01                      04/05/05

COLLINS & AIKMAN CORP                   DE       1.01,7.01,9.01                 04/04/05

CONCORDE CAREER COLLEGES INC            DE       5.02                           04/05/05

CONOCOPHILLIPS                          DE       2.02,9.01                      04/05/05

CONSOLIDATED ENERGY INC                 WY       4.01,9.01                      12/31/04

COOPER TIRE & RUBBER CO                 DE       1.02                           04/05/05

CORILLIAN CORP                          OR       5.02                           03/30/05

CORN PRODUCTS INTERNATIONAL INC         DE       8.01,9.01                      04/05/05

CORNELL COMPANIES INC                   DE       2.01,7.01,9.01                 04/05/05

COTT CORP /CN/                                   1.01                           03/31/05

CREDIT ONE FINANCIAL INC                         5.03                           03/31/05

CREDIT SUISSE FIRST BOSTON MORTGAGE S   DE       8.01,9.01                      04/05/05

CREDITRISKMONITOR COM INC               NV       5.02,9.01                      04/01/05

CRYO CELL INTERNATIONAL INC             DE       2.02,9.01                      04/05/05

CSFB Home Equity Asset Trust 2005-1     DE       8.01,9.01                      03/25/05

CSFB Mortgage-Backed Pass-Through Cer   DE       8.01,9.01                      03/25/05

CSFB Mortgage-Backed Pass-Through Cer   DE       8.01,9.01                      03/25/05

CURAGEN CORP                            DE       5.02,9.01                      03/30/05

CWABS INC                               DE       8.01,9.01                      03/30/05

CYOP SYSTEMS INTERNATIONAL INC          CA       5.02                           03/29/05

DANAHER CORP /DE/                       DE       5.02                           04/04/05

DAVITA INC                              DE       1.01                           03/30/05

DEL GLOBAL TECHNOLOGIES CORP            NY       1.01,8.01,9.01                 04/01/05

Deutsche Alt-A Securities, Inc. Mortg            8.01,9.01                      03/25/05

DIGITAL POWER CORP                      CA       2.02,9.01                      03/23/05

DIVERSIFIED CORPORATE RESOURCES INC     TX       1.01,9.01                      03/31/05

DIVERSIFIED SECURITY SOLUTIONS INC      DE       5.02,9.01                      03/31/05

DOLLAR GENERAL CORP                     TN       7.01,9.01                      04/05/05

DOVER CORP                              DE       8.01,9.01                      04/05/05

Dragon Gold Resources, Inc.             NV       1.01,3.02                      03/30/05

DREAMS INC                              UT       2.03,5.03,9.01                 03/30/05

DUCKWALL ALCO STORES INC                KS       5.02,9.01                      03/15/05

DUPONT PHOTOMASKS INC                   DE       1.01,2.03,9.01                 04/01/05

E LOAN INC                              DE       1.01,1.02,2.01,9.01            03/30/05

EAGLE MATERIALS INC                     DE       7.01,9.01                      04/05/05

EASYLINK SERVICES CORP                  DE       1.01,5.03,9.01                 03/30/05

EDEN BIOSCIENCE CORP                    WA       3.01                           04/05/05

EDGE PETROLEUM CORP                     DE       9.01                           12/29/04    AMEND

EDMONDS 4 INC.                                   1.01,5.01,5.02,9.01            04/04/05

EL PASO CORP/DE                         DE       8.01,9.01                      04/05/05

ELITE PHARMACEUTICALS INC /DE/          DE       1.01,9.01                      03/30/05

EMPIRE RESOURCES INC /NEW/              DE       2.02,9.01                      04/01/05

ENCORE CAPITAL GROUP INC                DE       1.01,5.02,9.01                 04/05/05

Endavo Media & Communications, Inc.     DE       4.01,9.01                      03/14/05

ENTERGY CORP /DE/                       DE       7.01,9.01                      04/05/05

ENTERPRISE PRODUCTS PARTNERS L P        DE       7.01,9.01                      04/04/05

ENXNET INC                              OK       5.02                           03/31/05

ESPEED INC                              DE       1.01                           03/30/05

ETHAN ALLEN INTERIORS INC               DE       7.01,9.01                      04/05/05

EXACTECH INC                            FL       2.02,7.01,9.01                 04/04/05

EXELON CORP                             PA       1.01,2.03                      04/01/05

EZ EM INC                               DE       3.01,9.01                      03/30/05

FAIR ISAAC CORP                         DE       1.01,2.03,3.02,9.01            03/31/05

FARMSTEAD TELEPHONE GROUP INC           DE       1.01,1.02,9.01                 03/31/05

FEDERAL MORTGAGE CORP OF PUERTO RICO    DE       2.01,5.02,9.01                 04/05/05

FILTERING ASSOCIATES INC                NV       4.01,8.01,9.01                 03/30/05

FINANCIALCONTENT INC                    DE       8.01,9.01                      04/05/05

FIRST HARTFORD CORP                     ME       4.01                           04/05/05

FIRST HORIZON ASSET SECURITIES INC      DE       8.01,9.01                      03/30/05

FIRST INDIANA CORP                      IN       2.02,7.01,9.01                 04/04/05

FIRST NATIONAL BANCSHARES INC /SC/      SC       8.01,9.01                      03/31/05

FIRST NATIONAL CORP /VA/                VA       5.03,9.01                      03/30/05

FLEETWOOD ENTERPRISES INC/DE/           DE       2.05,9.01                      03/30/05

FOSTER WHEELER LTD                      D0       1.01,9.01                      03/30/05

FOUNDRY NETWORKS INC                    DE       1.01                           03/30/05

FRANKLIN CAPITAL CORP                   DE       1.01                           03/30/05

Fremont Home Loan Trust 2005-A          DE       8.01,9.01                      03/25/05

FRIEDMAN BILLINGS RAMSEY GROUP INC      VA       5.02,9.01                      04/04/05

GE Capital Credit Card Master Note Tr   DE       8.01,9.01                      03/30/05

GLOBAL AXCESS CORP                      NV       1.01,3.02,9.01                 04/05/05

GLOBAL AXCESS CORP                      NV       1.01,3.02,9.01                 04/05/05    AMEND

GLOBAL BUSINESS SERVICES INC            DE       5.02,9.01                      03/31/05

GLOBAL ENVIRONMENTAL ENERGY COPORATIO   C5       8.01,9.01                      03/09/05

GLOBAL INDUSTRIES LTD                   LA       1.01                           03/31/05

GRAFTECH INTERNATIONAL LTD              DE       4.01                           04/04/05

GREAT PLAINS ENERGY INC                 MO       1.01,1.02,9.01                 04/05/05

GREENHILL & CO INC                               8.01,9.01                      04/05/05

GREENHILL & CO INC                               1.01,9.01                      03/31/05

GRUBB & ELLIS CO                        DE       1.01,9.01                      03/31/05

GS Mortgage GSAA Home Equity Trust 20   DE       8.01                           03/25/05

GS Mortgage GSAMP Trust 2005-HE1        DE       8.01                           03/25/05

GS Mortgage GSAMP Trust 2005-NC1        DE       8.01                           03/25/05

GS MORTGAGE SECURITIES CORP             DE       8.01,9.01                      04/04/05

GS MORTGAGE SECURITIES CORP             DE       8.01,9.01                      04/05/05

GSAA Home Equity Trust 2005-2           DE       8.01                           03/25/05

GSAA Home Equity Trust 2005-3           DE       8.01,9.01                      03/25/05

GULFPORT ENERGY CORP                    DE       2.02,7.01,9.01                 03/30/05

HANCOCK JOHN LIFE INSURANCE CO          MA       8.01,9.01                      04/04/05

HANCOCK JOHN LIFE INSURANCE CO          MA       8.01,9.01                      04/04/05

HARLEYSVILLE NATIONAL CORP              PA       8.01,9.01                      04/05/05

HARLEYSVILLE NATIONAL CORP              PA       8.01,9.01                      04/05/05

HARLEYSVILLE NATIONAL CORP              PA       8.01,9.01                      04/05/05    AMEND

HARLEYSVILLE NATIONAL CORP              PA       8.01,9.01                      04/05/05    AMEND

HARRIS CORP /DE/                        DE       1.01,1.02,2.03,9.01            03/30/05

HARRIS INTERACTIVE INC                  DE       2.05,2.06                      03/30/05

HARVEST NATURAL RESOURCES INC           DE       8.01                           04/05/05

HAWK CORP                               DE       2.02,9.01                      04/05/05

HEALTHCARE REALTY TRUST INC             MD       7.01,9.01                      04/05/04

HELMERICH & PAYNE INC                   DE       7.01,9.01                      04/05/05

HEWLETT PACKARD CO                      DE       1.01,5.03,9.01                 03/30/05

HOME SOLUTIONS OF AMERICA INC           DE       7.01,9.01                      04/05/05

HOMEBANC CORP                           GA       1.01,9.01                      03/30/05

HomeBanc Mortgage Trust 2005-1          DE       8.01,9.01                      03/25/05

HORIZON OFFSHORE INC                    DE       1.01,1.02,2.02,2.03,3.02,3.03  03/31/05

HUDSON HIGHLAND GROUP INC               DE       1.01,9.01                      03/31/05

HUMANA INC                              DE       1.01,9.01                      03/30/05

HUMANA INC                              DE       1.01,9.01                      03/30/05    AMEND

HYBRID FUEL SYSTEMS INC                 GA       1.01,2.02,2.03,3.02,9.01       04/01/05

HYPERCOM CORP                           DE       1.01,5.02,9.01                 03/30/05

I TRAX INC                              DE       1.01,9.01                      03/31/05

I2 TECHNOLOGIES INC                     DE       2.05,9.01                      03/30/05

ICEWEB INC                                       1.01,3.02,5.03,9.01            03/30/05

ICO INC                                 TX       1.01,9.01                      04/05/05

II-VI INC                               PA       8.01,9.01                      04/04/05

IMH ASSETS CORP IMPAC CMB TRUST SERIE   DE       8.01                           03/25/05

INCOME OPPORTUNITY REALTY INVESTORS I   NV       2.02,9.01                      04/01/05

INDYMAC BANCORP INC                     DE       1.01                           03/30/05

IndyMac INDX Mortgage Loan Trust 2005            8.01                           03/25/05

IndyMac Indx Mortgage Loan Trust 2005            8.01                           03/25/05

IndyMac INDX Mortgage Loan Trust 2005            8.01                           03/25/05

IndyMac Indx Mortgage Loan Trust 2005            8.01                           03/25/05

INDYMAC MBS INC RESIDENTIAL ASSET SEC            8.01                           03/25/05

IndyMac MBS, Inc. Residential Asset S            8.01                           03/25/05

IndyMac RAST 2004-R2                             8.01                           03/25/05

IndyMac Residential Asset Securitizat            8.01                           03/25/05

INLANDS MONTHLY INCOME FUND L P         DE       2.01,9.01                      03/30/05

INSTINET GROUP INC                      DE       1.01,2.01,9.01                 04/01/05

INTERNATIONAL BUSINESS MACHINES CORP    NY       7.01                           04/05/05

INTERNATIONAL PAPER CO /NEW/            NY       1.01,9.01                      03/30/05

INTERNATIONAL SPEEDWAY CORP             FL       2.02,7.01,8.01,9.01            04/04/05

INTERPLAY ENTERTAINMENT CORP            DE       4.01                           03/30/05

INTERPUBLIC GROUP OF COMPANIES, INC.    DE       1.01,2.02,8.01,9.01            03/31/05

INTERPUBLIC GROUP OF COMPANIES, INC.    DE       2.02,9.01                      04/05/05

ION NETWORKS INC                        DE       1.01,3.02,9.01                 03/31/05

IPARTY CORP                             DE       8.01,9.01                      03/31/05

IPEX, INC                               NV       1.01,9.01                      04/01/05

IRON MOUNTAIN INC/PA                    PA       1.01,9.01                      01/05/05

Irwin Whole Loan Home Equity Trust 20   DE       8.01,9.01                      03/25/05

ISRAMCO INC                             DE       2.01,9.01                      03/30/05

ITRONICS INC                            TX       8.01                           03/29/05

IXIS Real Estate Capital Trust 2005-H   DE       8.01                           03/25/05

J CREW GROUP INC                        NY       4.02                           04/04/05

J.P. Morgan Mortgage Trust 2005-A1      DE       8.01,9.01                      03/25/05

J.P. Morgan Mortgage Trust 2005-S1      DE       8.01,9.01                      03/25/05

JCM PARTNERS LLC                        DE       9.01                           03/31/05    AMEND

JENNIFER CONVERTIBLES INC               DE       8.01                           03/30/05

KCS ENERGY INC                          DE       1.01,2.03,5.02,7.01,8.01,9.01  03/31/05

KEITHLEY INSTRUMENTS INC                OH       1.01,2.03,9.01                 03/30/05

KERR MCGEE CORP /DE                     DE       7.01,9.01                      04/05/05

KERR MCGEE CORP /DE                     DE       1.01                           04/05/05

KEY ENERGY SERVICES INC                 MD       1.01,3.01,9.01                 04/05/05

KEY TECHNOLOGY INC                      OR       4.01,9.01                      03/25/05    AMEND

KFX INC                                 DE       7.01,9.01                      04/05/05

KITE REALTY GROUP TRUST                 MD       1.01,9.01                      03/31/05

KNIGHT TRADING GROUP INC                DE       7.01,9.01                      04/04/05

LAIDLAW INTERNATIONAL INC               DE       7.01,9.01                      04/05/05

LAKES ENTERTAINMENT INC                 MN       7.01,9.01                      04/01/05

LANGER INC                              NY       1.01                           03/31/05

LCC INTERNATIONAL INC                   DE       1.01                           03/30/05

LEGGETT & PLATT INC                     MO       1.01                           03/31/05

LEVI STRAUSS & CO                       DE       2.02,8.01,9.01                 04/04/05

LIFECELL CORP                           DE       8.01,9.01                      04/04/05

LIFESTREAM TECHNOLOGIES INC             NV       5.02,9.01                      03/31/05

Logistical Support, Inc                 UT       8.01,9.01                      03/25/05

Long Beach Mortgage Loan Trust 2005-1   DE       8.01                           03/25/05

LONG BEACH SECURITIES CORP              DE       9.01                           04/05/05

LONG ISLAND FINANCIAL CORP              DE       1.01,4.01,9.01                 03/31/05

LONG ISLAND FINANCIAL CORP              DE       4.01,9.01                      04/04/05    AMEND

LUMENIS LTD                                      1.01                           04/05/05

LUMINEX CORP                            DE       1.01                           03/31/05

MAILKEY CORP                            NV       9.01                           04/04/05

MARGO CARIBE INC                        PR       2.02,9.01                      03/30/05

MARKWEST ENERGY PARTNERS L P                     1.01,9.01                      03/31/05

MASCO CORP /DE/                         DE       1.01                           03/30/05

MASSBANK CORP                           DE       4.01                           03/31/05

MASTR ALTERNATIVE LOAN TRUST 2005-1     DE       8.01,9.01                      03/25/05

MASTR ALTERNATIVE LOAN TRUST 2005-2     DE       8.01,9.01                      03/25/05

MATERIAL SCIENCES CORP                  DE       8.01,9.01                      04/05/05

MATRIXONE INC                           DE       2.02,9.01                      04/05/05

MAXIMUM DYNAMICS INC                    CO       2.02,3.01,4.01,5.02,8.01       04/01/05

MBIA INC                                CT       1.01,9.01                      03/31/05

MBIA INC                                CT       8.01,9.01                      04/04/05

MEDICALCV INC                           MN       1.01                           04/01/05

MEDICINES CO /DE                        DE       5.02                           03/30/05

MEDQUIST INC                            NJ       5.02,9.01                      03/30/05

MERIT MEDICAL SYSTEMS INC               UT       7.01,9.01                      04/05/05

Meritage Mortgage Loan Trust 2005-1 A   DE       8.01                           03/25/05

Merrill Lynch Mortgage Investors Trus   DE       8.01,9.01                      03/25/05

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE       8.01,9.01                      03/25/05

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE       8.01,9.01                      03/25/05

METALDYNE CORP                          DE       7.01,9.01                      04/05/05

MGP INGREDIENTS INC                     KS       1.01                           03/31/05

MILESTONE SCIENTIFIC INC/NJ             DE       2.02,9.01                      04/01/05

MOBILITY ELECTRONICS INC                DE       1.01,3.02,9.01                 03/31/05

MODTECH HOLDINGS INC                    CA       7.01,9.01                      03/30/05

MONOLITHIC SYSTEM TECHNOLOGY INC        CA       4.01,9.01                      03/31/05

MONRO MUFFLER BRAKE INC                 NY       2.02,9.01                      04/05/05

MORGAN STANLEY                          DE       5.02,5.03,8.01,9.01            04/02/05

Morgan Stanley ABS Capital I Inc. MSD   DE       8.01,9.01                      03/25/05

Morgan Stanley ABS Capital I Inc. Tru   DE       8.01                           03/25/05

Morgan Stanley ABS Capital I Inc. Tru   DE       8.01                           03/25/05

Morgan Stanley ABS Capital I Inc. Tru   DE       8.01                           03/25/05

Morgan Stanley Home Equity Loan Trust   DE       8.01                           03/25/05

MORTGAGE ASSET SECURITIZATION TRANSAC   DE       8.01,9.01                      04/05/05

MORTGAGEIT TRUST 2005-1, Mortgage-Bac   DE       8.01,9.01                      03/25/05

MRO SOFTWARE INC                        MA       2.02,9.01                      04/04/05

MS STRUCTURED SATURNS SERIES 2001-6     DE       8.01,9.01                      03/31/05

MSC INDUSTRIAL DIRECT CO INC            NY       2.02,9.01                      04/05/05

N-VIRO INTERNATIONAL CORP               DE       2.02,9.01                      04/04/05

NANOPHASE TECHNOLOGIES CORPORATION      IL       2.02,9.01                      04/04/05

NATIONAL OILWELL VARCO INC              DE       7.01,9.01                      04/05/05

NAUTILUS, INC.                          WA       5.03,9.01                      03/30/05

NAVIGANT INTERNATIONAL INC              DE       3.01,9.01                      04/01/05

NAVISTAR FINANCIAL DEALER NOTE MASTER   DE       8.01,9.01                      02/28/05

NAVISTAR FINANCIAL DEALER NOTE MASTER   DE       8.01,9.01                      02/28/05

NBC CAPITAL CORP                        MS       5.02                           04/01/05

NEIMAN MARCUS GROUP INC                 DE       8.01                           04/05/05

NEOMAGIC CORP                           DE       2.02,9.01                      04/05/05

NEORX CORP                              WA       1.01                           03/30/05

NETFRAN DEVELOPMENT CORP                FL       5.02                           04/04/05

NETWOLVES CORP                          NY       3.01                           03/31/05

NEW CENTURY FINANCIAL CORP              MD       1.01,9.01                      03/30/05

New Century Home Equity Loan Trust 20            8.01                           03/25/05

NEW RIVER PHARMACEUTICALS INC           VA       2.02,9.01                      04/01/05

NEW YORK MORTGAGE TRUST INC             MD       1.01,9.01                      03/30/05

NEXTEL COMMUNICATIONS INC               DE       3.02,5.03,9.01                 04/05/05

NGP Capital Resources CO                MD       1.01,9.01                      03/30/05

NISOURCE INC/DE                         DE       1.01,5.02,9.01                 03/31/05

NMXS COM INC                                     4.01,9.01                      02/05/05    AMEND

NOMURA ASSET ACCEPTANCE CORP            DE       8.01,9.01                      04/01/05

NORTEM, N.V.                            DE       3.01,9.01                      04/01/05

NORTH CENTRAL BANCSHARES INC            IA       1.01                           04/05/05

NORTHROP GRUMMAN CORP /DE/              DE       5.02                           04/04/05

NOVAVAX INC                             DE       5.02                           04/04/05

NUVELO INC                              DE       1.01,2.03,9.01                 03/30/05

O CHARLEYS INC                          TN       7.01                           04/05/05

OGE ENERGY CORP                         OK       8.01,9.01                      04/05/05

OKLAHOMA GAS & ELECTRIC CO              OK       8.01,9.01                      04/05/05

ON2 TECHNOLOGIES INC                    CO       8.01,9.01                      04/04/05

ONE LINK 4 TRAVEL INC                   DE       1.01,9.01                      04/01/05

Opteum Mortgage Acceptance CORP         DE       9.01                           04/05/05

Opteum Mortgage Acceptance CORP         DE       2.01,9.01                      04/04/05

Opteum Mortgage Acceptance CORP         DE       9.01                           04/05/05

Opteum Mortgage Acceptance Corp Asset   DE       8.01,9.01                      03/25/05

OPTION ONE MORTGAGE LOAN TRUST 2005-1   DE       8.01,9.01                      03/25/05

ORAGENICS INC                           FL       8.01,9.01                      04/05/05

Orange 21 Inc.                          DE       2.02,7.01,9.01                 03/30/05

ORBIMAGE INC                            DE       1.02,8.01                      03/31/05

ORCHID BIOSCIENCES INC                           1.01                           03/31/05

OSI PHARMACEUTICALS INC                 DE       8.01                           04/05/05

OWENS & MINOR INC/VA/                   VA       5.02,9.01                      04/04/05

Pacific Ethanol, Inc.                   DE       1.01,5.02,9.01                 03/30/05

PACIFICNET INC                          DE       1.01,9.01                      03/30/05

PANERA BREAD CO                         DE       2.02,8.01,9.01                 04/05/05

Park Place Securities, Inc., Asset-Ba   DE       8.01,9.01                      03/25/05

PATRON SYSTEMS INC                      NV       1.01,2.01,2.03,3.02,9.01       03/30/05

PAULA FINANCIAL                         DE       7.01                           04/01/05

PBSJ CORP /FL/                          FL       7.01,9.01                      04/04/05

PEGASUS WIRELESS CORP                   CO       2.01,5.01,5.02,5.03,5.05,8.01  04/04/05

PENN TRAFFIC CO                         DE       5.02                           03/31/05

PENNSYLVANIA REAL ESTATE INVESTMENT T   PA       1.01,9.01                      03/30/05

PENNSYLVANIA REAL ESTATE INVESTMENT T   PA       1.01,2.03,9.01                 03/31/05

PEREGRINE SYSTEMS INC                   DE       2.02,9.01                      04/05/05

PETRIE STORES LIQUIDATING TRUST         NY       8.01,9.01                      04/05/05

PETROQUEST ENERGY INC                   DE       5.02                           04/05/05

PFIZER INC                              DE       8.01,9.01                      04/05/05

PINNACLE AIRLINES CORP                  DE       5.02,9.01                      03/30/05

PIXAR \CA\                              CA       3.03,5.03,9.01                 04/04/05

PIZZA INN INC /MO/                      MO       1.01,5.02,7.01,9.01            03/31/05

PLAYTEX PRODUCTS INC                    DE       2.02,8.01,9.01                 04/04/05

PROGENICS PHARMACEUTICALS INC           DE       8.01,9.01                      04/01/05

PROTECTIVE LIFE INSURANCE CO            TN       9.01                           03/31/05

PROVIDENT BANKSHARES CORP               MD       1.01,7.01,8.01,9.01            03/31/05

PROVINCE HEALTHCARE CO                  DE       1.01,3.03,9.01                 04/01/05

PUBLIC STORAGE INC /CA                  CA       8.01                           04/05/05

PULITZER INC                            DE       7.01                           04/05/05

QUALITY DINING INC                      IN       2.02,8.01                      09/10/04

QUINCY GOLD CORP.                       NV       9.01                           03/23/05

QUINCY GOLD CORP.                       NV       3.02,9.01                      04/01/05

RAPTOR NETWORKS TECHNOLOGY INC                   1.01,2.03                      03/30/05

RECOM MANAGED SYSTEMS INC DE/           DE       3.02,9.01                      03/31/05

REGENCY CENTERS CORP                    FL       1.01,8.01,9.01                 03/30/05

REPUBLIC BANCORP INC                    MI       5.02                           04/04/05

RESTORATION HARDWARE INC                CA       7.01                           04/01/05

RETAIL VENTURES INC                     OH       1.01                           03/30/05

RF MONOLITHICS INC /DE/                 DE       1.01,9.01                      03/31/05

RICHARDSON ELECTRONICS LTD/DE           DE       5.02                           04/04/05

Roebling Financial Corp, Inc.                    5.03,9.01                      04/01/05

ROWE COMPANIES                          NV       2.02,9.01                      03/30/05

ROYAL GOLD INC                          DE       8.01                           04/04/05

RUSS BERRIE & CO INC                    NJ       5.03                           03/31/05

SAFARI ASSOCIATES INC                            4.01,7.01                      12/15/04    AMEND

SAFEWAY INC                             DE       2.02,9.01                      04/05/05

SANMINA-SCI CORP                        DE       1.01,2.03                      04/01/05

Saxon Asset Securities Trust 2005-1     VA       8.01                           03/25/05

SBS TECHNOLOGIES INC                    NM       1.01,2.03,9.01                 04/05/05

SEABRIGHT INSURANCE HOLDINGS INC                 1.01,9.01                      03/31/05

SEACOAST BANKING CORP OF FLORIDA        FL       1.01,9.01                      03/31/05

SENTO CORP                              UT       7.01,9.01                      04/05/05

SERVICEMASTER CO                        DE       2.03                           04/05/05

SHAW GROUP INC                          LA       2.02,8.01,9.01                 04/04/05

SHAW GROUP INC                          LA       7.01                           04/04/05

SIEBEL SYSTEMS INC                      DE       2.02                           04/05/05

SILGAN HOLDINGS INC                     DE       1.01                           03/30/05

SINOFRESH HEALTHCARE INC                FL       2.02,9.01                      04/05/05

SIRVA INC                               DE       1.01,2.03,9.01                 03/31/05

SKYTERRA COMMUNICATIONS INC             DE       7.01,9.01                      04/05/05

SMITH INTERNATIONAL INC                 DE       8.01                           04/04/05

Soundview Home Loan Trust 2005-1        DE       8.01                           03/25/05

SOURCECORP INC                          DE       2.02,3.01,4.02,7.01,9.01       04/01/05

SOUTHWEST CASINO CORP                            7.01                           04/04/05

SPANISH BROADCASTING SYSTEM INC         DE       1.01,9.01                      03/30/05

SPEAR & JACKSON INC                              8.01                           03/10/05    AMEND

STAAR SURGICAL CO                       DE       1.01,3.02,7.01,9.01            03/31/05

STANDARD MICROSYSTEMS CORP              DE       1.01,2.01,3.02,9.01            03/30/05

STANDARD PACIFIC CORP /DE/              DE       2.02                           04/05/05

STERLING BANCSHARES INC                 TX       8.01                           04/05/05

STRATASYS INC                           DE       1.01,5.02,9.01                 02/11/05

STRATEGIC HOTEL CAPITAL INC                      1.01,9.01                      03/30/05

STRATUS SERVICES GROUP INC              DE       1.01,1.02                      03/31/05

STRUCTURED ASSET MORT INV II INC BEAR   DE       8.01,9.01                      03/25/05

STRUCTURED ASSET SECURITIES CORP II              8.01,9.01                      03/31/05

SUSQUEHANNA BANCSHARES INC              PA       1.01,9.01                      04/05/05

SYSTEMAX INC                            DE       5.05,9.01                      03/30/05

TAG ENTERTAINMENT CORP                  DE       1.01,7.01,9.01                 03/30/05

TAG IT PACIFIC INC                      DE       2.02,9.01                      04/01/05

TCI SOLUTIONS INC                                1.01,5.01,5.02,9.01            04/01/05

TECH DATA CORP                          FL       1.01                           03/30/05

TEJON RANCH CO                          DE       5.02                           04/04/05

TERRA BLOCK INTERNATIONAL               NV       5.03,9.01                      04/01/05

TESSERA TECHNOLOGIES INC                DE       1.01,9.01                      04/04/05

Thomas Equipment, Inc.                  DE       7.01,9.01                      04/04/05

TIME WARNER INC                         DE       7.01                           04/04/05

TIVO INC                                DE       1.01                           03/31/05

TNS INC                                          8.01,9.01                      04/05/05

TOUCHSTONE RESOURCES USA, INC.                   3.02,5.03,9.01                 03/30/05

TRAMMELL CROW CO                        DE       7.01,9.01                      04/05/05

TRINITY ENERGY RESOURCES INC                     7.01,9.01                      03/15/05

TRINITY3 CORP                           DE       2.04                           03/31/05

Trinsic, Inc.                           DE       1.01,2.02                      03/30/05

TRUE TEMPER SPORTS INC                           2.02,9.01                      03/30/05

TWEETER HOME ENTERTAINMENT GROUP INC    DE       2.02,9.01                      04/05/05

UNIFY CORP                              DE       5.02,9.01                      04/01/05

UNITED AMERICA INDEMNITY, LTD           E9       3.01,5.02                      03/31/05

UNITED PARCEL SERVICE INC               DE       7.01                           04/05/05

Universal Capital Management, Inc.      DE       1.01,2.01,3.02,8.01            03/30/04

UNIVERSAL FLIRTS CORP.                  DE       2.01,5.01,5.02,9.01            03/31/05

US AIRWAYS GROUP INC                    DE       1.01                           04/05/05

US BIODEFENSE INC                       UT       4.01,9.01                      03/17/05    AMEND

USA TRUCK INC                           DE       1.01,9.01                      04/04/05

USI HOLDINGS CORP                       DE       1.01,9.01                      03/31/05

UTEK CORP                                        8.01,9.01                      03/31/05

UTEK CORP                                        1.01,9.01                      03/08/05

VENDINGDATA CORP                        NV       2.02,9.01                      03/31/05

Venoco, Inc.                            DE       8.01,9.01                      04/04/05

VERISITY LTD                                     1.01                           03/15/05

VIAD CORP                               DE       1.01,9.01                      03/31/05

VIRAGE LOGIC CORP                       CA       2.02,9.01                      04/05/05

VOLTERRA SEMICONDUCTOR CORP                      5.02                           04/04/05

VOLTERRA SEMICONDUCTOR CORP                      5.02                           04/04/05

VSOURCE INC                             DE       1.01,5.02,9.01                 04/01/05

Wachovia Bank Commercial Mortgage Tru   NC       1.01,2.02,8.01,9.01            03/30/05

WARP TECHNOLOGY HOLDINGS INC            NV       9.01                           01/31/05    AMEND

WASHINGTON MUTUAL  MORT PS THR CERTS    DE       8.01                           03/25/05

WASHINGTON MUTUAL MORTGAGE SECURITIES   DE       9.01                           04/01/05

WAVERIDER COMMUNICATIONS INC            NV       5.02                           04/01/05

Wells Fargo Asset Securities Corp Mor   DE       8.01,9.01                      03/25/05

Wells Fargo Mortgage Asset-Backed Pas   DE       8.01,9.01                      03/25/05

Wells Fargo Mortgage Backed Securitie   DE       8.01,9.01                      02/16/05

Wells Fargo Mortgage Backed Securitie   DE       8.01,9.01                      03/25/05

Wells Fargo Mortgage Backed Securitie   DE       8.01,9.01                      03/25/05

WEST COAST BANCORP /NEW/OR/             OR       2.02,2.06,9.01                 04/04/05

WFN CREDIT CO LLC                       DE       9.01                           03/30/05

WILSON BANK HOLDING CO                  TN       2.01                           03/31/05

WORLD OMNI AUTO RECEIVABLES LLC         DE       8.01                           03/29/05

WRC MEDIA INC                           DE       7.01,9.01                      04/05/05

XANSER CORP                             DE       5.02                           03/31/05

XENOGEN CORP                            DE       1.01,2.03,5.02                 03/30/05

XTO ENERGY INC                          DE       1.01,1.02,5.02,9.01            04/01/05

XTO ENERGY INC                          DE       1.01,3.02,7.01,8.01,9.01       03/31/05

YORK INTERNATIONAL CORP /DE/            DE       1.01,9.01                      04/01/05

ZEVEX INTERNATIONAL INC                 NV       2.02                           03/30/05

ZIMMER HOLDINGS INC                     DE       1.01,1.02,2.03,8.01,9.01       03/31/05