SEC NEWS DIGEST

Issue  2005-99                                                 May 24, 2005
     
     
     
ENFORCEMENT PROCEEDINGS

SEC  SANCTIONS  DIAGNOSTIC  PRODUCTS CORPORATION FOR  VIOLATING  ANTI-BRIBERY
PROVISIONS OF THE FOREIGN CORRUPT PRACTICES ACT

     On  May  20,  the Commission instituted an Order Instituting  Cease-and-
     Desist  Proceedings  Pursuant to Section 21C of the Securities  Exchange
     Act  of  1934,  Making  Findings and Imposing a  Cease-and-Desist  Order
     against  Diagnostic  Products Corporation, a Los  Angeles-based  medical
     equipment  company.  The Order finds that Diagnostic  Products  violated
     the anti-bribery, books-and-records, and internal controls provisions of
     the  Foreign  Corrupt Practices Act, and orders Diagnostic  Products  to
     cease  and  desist from such violations, pay $2,038,727 in  disgorgement
     and   $749,895  in  prejudgment  interest,  and  retain  an  independent
     consultant to review and report on its compliance with FCPA policies and
     procedures  for three years.  Without admitting or denying the  findings
     in the Order, Diagnostic Products consented to the entry of the Order.
     
     The  Order  finds  that,  from 1991 through 2002,  Diagnostic  Products,
     through  DePu Biotechnological & Medical Products Inc., its wholly-owned
     subsidiary  in China (DePu), made improper commission payments  totaling
     approximately $1.6 million to doctors and other individuals employed  by
     hospitals  which  are  owned by Chinese governmental  authorities.   The
     illegal  payments were made with the purpose and effect of obtaining  or
     retaining  business  with  these  hospitals,  and  were  made  with  the
     knowledge  and  approval of senior officers of  DePu.   DePu  improperly
     recorded the illegal payments as legitimate sales expenses in its  books
     and  records.   In  addition,  during the  relevant  period,  Diagnostic
     Products did not have effective internal accounting controls to  prevent
     or detect FCPA violations.
     
     The  Order  further finds that, by making and improperly  recording  the
     illegal  payments through DePu, and by failing to devise or maintain  an
     effective  system  of  internal  controls  to  prevent  or  detect  such
     payments,  Diagnostic  Products violated  the  anti-bribery,  books-and-
     records  and  internal  accounting  controls  provisions  of  the   FCPA
     (Sections  30A,  13(b)(2)(A) and 13(b)(2)(B) of the Securities  Exchange
     Act of 1934).
     
     In  determining  to  accept Diagnostic Products settlement  offer,  the
     Commission  considered remedial acts promptly undertaken  by  Diagnostic
     Products and cooperation afforded the Commission staff.
     
     The   Commission  acknowledges  the  assistance  of  the  United  States
     Department of Justice, which today announced the filing of criminal FCPA
     charges  against  DePu.  In connection with that  proceeding,  DePu  has
     agreed  to  plead  guilty  to  one count of violating  the  anti-bribery
     provisions  of  the FCPA and to pay a $2 million fine.  (Rel.  34-51724;
     AAE Rel. 2249; File No. 3-11933)
     
COMMISSION  DENIES  MOTIONS  FILED BY FUNDAMENTAL PORTFOLIO  ADVISORS,  INC.,
FUNDAMENTAL SERVICE CORPORATION, AND LANCE M. BROFMAN

     On  May  23, the Commission denied a motion for reconsideration  of  the
     Commission's July 15, 2003, opinion.  The motion for reconsideration was
     filed  by  Fundamental Portfolio Advisors, Inc., formerly  a  registered
     investment adviser; Fundamental Service Corporation, a registered broker
     dealer;  and  Lance  M. Brofman, a person associated  with  both  firms.
     (Rels. 33 8574; 34-51725; IA-2389; IC-26875; File No. 3-9461))

SEC  FILES  CHARGES  AGAINST  STOCKERYALE AND  ITS  CEO  FOR  THE  FRAUDULENT
DISSEMINATION OF FALSE AND MISLEADING PRESS RELEASES

     The  Commission announced today that it filed a complaint  in  the  U.S.
     District  Court for the District of Columbia charging StockerYale,  Inc.
     and  Mark  W. Blodgett with fraudulently publishing false and misleading
     press  releases  that misrepresented StockerYales  involvement  with  a
     potentially lucrative Department of Homeland Security project.  Blodgett
     is  the  Chief  Executive Officer and President of  StockerYale,  a  New
     Hampshire-based company listed on the NASDAQ National Market.
     
     The  complaint  alleges  that StockerYale and Blodgett  failed  to  take
     adequate steps to verify certain material information contained  in  two
     false and misleading press releases created and published by StockerYale
     at Blodgetts direction.  Among other things, the press releases falsely
     stated   that  StockerYale  was  developing  a  laser  for   a   missile
     countermeasure  system  for  commercial  planes  pursuant  to  an  order
     received  from  a defense contractor.  Additionally, the press  releases
     created  the  misleading impression that StockerYale was  supplying  the
     lasers  as part of a Department of Homeland Security project.  In  fact,
     StockerYale  was  not  involved in any Department of  Homeland  Security
     project  and  the  lasers  that  StockerYale  was  developing  for   the
     contractor were not intended for use on commercial planes.
     
     Within  minutes of the publication of the first press release  on  April
     19, 2004, the price and volume of StockerYale's common stock surged.  On
     April  20,  at  the height of the surge, the share price reached  $7.75,
     more than five times the average closing price for the prior 30 days and
     $6.30 more than the price at which the stock closed on Friday April  16.
     On  the morning of April 20, Blodgett sold 250,000 shares of StockerYale
     common stock reaping profits of almost $790,000.
     
     Without  admitting  or denying the allegations made by  the  Commission,
     Blodgett  consented to the entry of an order permanently  enjoining  him
     from violating Section 10(b) of the Securities Exchange Act of 1934  and
     Rule  10b-5 thereunder.  The order requires Blodgett to pay disgorgement
     plus  interest in the amount of $788,118.92 and a civil penalty  in  the
     amount  of  $120,000.  Additionally, without admitting  or  denying  the
     allegations made by the Commission, StockerYale consented to  the  entry
     of  an  order  permanently enjoining the company from violating  Section
     10(b)  of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder.
     StockerYale  also  agreed to maintain formal policies  with  regards  to
     public  communications, insider trading and corporate ethics.   [SEC  v.
     Mark  W. Blodgett and StockerYale, Inc., Civil Action No. 1:05 CV  01040
     (D. D.C.)] (LR-19236)

     
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>.
     
     

SB-2    Sports Source Inc, 421 7TH AVE 14TH FL, NEW YORK, NY, 10001,
        516-384-0832 - 1,620,000 ($81,000.00) Equity, (File 333-125131 -
        May. 23) (BR. 09)

S-8     HUGHES SUPPLY INC, CORPORATE OFFICE, ONE HUGHES WAY, ORLANDO, FL,
        32805, 4078414755 - 2,200,000 ($58,014,000.00) Equity,
        (File 333-125132 - May. 23) (BR. 06)

S-8     ILLUMINA INC, 9885 TOWNE CENTRE DRIVE, ., SAN DIEGO, CA, 92121,
        8582024500 - 0 ($501,424.00) Equity, (File 333-125133 - May. 23)
        (BR. 36)

S-8     NVR INC, 7601 LEWISVILLE RD, STE 300, MCLEAN, VA, 22102, 7037612000 -
        0 ($365,750,000.00) Equity, (File 333-125135 - May. 23) (BR. 06)

S-8     PLEXUS CORP, 55 JEWELERS PARK DR, NEENAH, WI, 54957-0156, 9207223451 -
        0 ($33,990,999.00) Equity, (File 333-125136 - May. 23) (BR. 36)

S-8     ENCYSIVE PHARMACEUTICALS INC, 4848 LOOP CENTRAL DRIVE, SUITE 700,
        HOUSTON, TX, 77081, 7137968822 - 2,000,000 ($20,100,000.00) Equity,
        (File 333-125137 - May. 23) (BR. 01)

SB-2    GEORGIA INTERNATIONAL MINING CORP, 299 - 1917 WEST 4TH AVENUE,
        VANCOUVER, A1, V6J1M7, (604) 454-8035 -
        10,000,000 ($1,000,000.00) Equity, (File 333-125138 - May. 23) (BR. 09)

S-8     VITAL IMAGES INC, 3300 FERNBROOK LANE N, #200, PLYMOUTH, MN,
        55447-5341, 7638524100 - 0 ($14,192,000.00) Equity, (File 333-125139 -
        May. 23) (BR. 03)

S-8     YUKON GOLD CORP INC, SUITE 408 747 BAY ST, TORONTO ONTARIO, A6, 00000,
        3,300,000 ($2,805,000.00) Equity, (File 333-125140 - May. 23) (BR. 04)

S-8     BARRIER THERAPEUTICS INC, 600 COLLEGE ROAD EAST, SUITE 3200, PRINCETON,
        NJ, 08540, 6099451200 - 1,109,474 ($20,858,111.20) Equity,
        (File 333-125141 - May. 23) (BR. 01)

S-8     USA Mobility, Inc, 6677 RICHMOND HIGHWAY, ALEXANDRIA, VA, 22306,
        703-718-6600 - 0 ($46,185,230.08) Equity, (File 333-125142 - May. 23)
        (BR. 37)

S-8     VSB BANCORP INC, 3155 AMBOY ROAD, STATEN ISLAND, NY, 10306,
        7189791100 - 55,000 ($1,235,000.00) Equity, (File 333-125143 - May. 23)
        (BR. 07)

S-8     NEWELL RUBBERMAID INC, 29 E STEPHENSON ST, NEWELL CTR, FREEPORT, IL,
        61032, 8152354171 - 3,357,824 ($72,377,896.32) Equity,
        (File 333-125144 - May. 23) (BR. 06)

SB-2    Amalgamated Pictures Corp., 3800 HILLCREST DR., #1023, HOLLYWOOD, FL,
        33021, (305) 735-2054 - 200,000 ($1,110,000.00) Equity,
        (File 333-125145 - May. 23) (BR. 09)

S-8     SCOTTISH POWER PLC, 1 ATLANTIC QUAY GLASGOW, SCOTLAND UNITED KINGDOM,
        X0, G2 8SP, 14,738,785 ($101,826,156.00) Equity, (File 333-125146 -
        May. 23) (BR. 02)

S-8     FINISAR CORP, 1308 MOFFETT PARK DR, SUNNYVALE, CA, 94089, 4085481000 -
        0 ($28,735,876.00) Equity, (File 333-125147 - May. 23) (BR. 36)

S-8     APPLE COMPUTER INC, 1 INFINITE LOOP, CUPERTINO, CA, 95014, 4089961010 -
        0 ($1,774,500,000.00) Equity, (File 333-125148 - May. 23) (BR. 03)

S-8     CHATTEM INC, 1715 W 38TH ST, CHATTANOOGA, TN, 37409, 4238214571 -
        1,500,000 ($66,675,000.00) Equity, (File 333-125149 - May. 23) (BR. 01)

S-8     GOOD TIMES RESTAURANTS INC, 601 CORPORATE CIRCLE, GOLDEN, CO, 80401,
        3033841400 - 150,000 ($612,000.00) Equity, (File 333-125150 - May. 23)
        (BR. 05)

S-3     ENCYSIVE PHARMACEUTICALS INC, 4848 LOOP CENTRAL DRIVE, SUITE 700,
        HOUSTON, TX, 77081, 7137968822 -
        0 ($130,000,000.00) Debt Convertible into Equity, (File 333-125154 -
        May. 23) (BR. 01)

S-8     NUVEEN INVESTMENTS INC, 333 W WACKER DR, CHICAGO, IL, 60606,
        3129177700 - 0 ($238,770,000.00) Equity, (File 333-125157 - May. 23)
        (BR. 07)

S-3     FIRST HORIZON ASSET SECURITIES INC, 4000 HORIZON WAY, IRVING, TX,
        75063, 9724845600 -
        1,000,000 ($1,000,000.00) Mortgage Backed Securities,
        (File 333-125158 - May. 23) (BR. 05)

S-8     WARNACO GROUP INC /DE/, 90 PARK AVE, 26TH FLOOR, NEW YORK, NY, 10016,
        2126611300 - 0 ($3,000,000.00) Equity, (File 333-125159 - May. 23)
        (BR. 02)

S-8     TEKELEC, 26580 W AGOURA RD, CALABASAS, CA, 91302, 8188805656 -
        2,500,000 ($28,877,500.00) Equity, (File 333-125160 - May. 23) (BR. 37)

S-4     GSC Holdings Corp., 625 WESTPORT PARKWAY, GRAPEVINE, TX, 76051,
        817-424-2000 - 0 ($2,054,845,745.00) Equity, (File 333-125161 -
        May. 23) (BR. )

S-3     RENTECH INC /CO/, 1331 17TH STREET SUITE 720, DENVER, CO, 80202-1566,
        3032988008 - 25,711,269 ($110,995,776.60) Equity, (File 333-125162 -
        May. 23) (BR. 06)

S-8     LINCOLN BANCORP /IN/, 1121 EAST MAIN STREET, PLAINFIELD, IN,
        46168-0510, 3178396539 - 250,000 ($4,135,000.00) Equity,
        (File 333-125163 - May. 23) (BR. 07)

S-3     CWABS INC, 4500 PARK GRANADA, CALABASAS, CA, 91302, (818) 225-4898 -
        0 ($15,000,000,000.00) Asset-Backed Securities, (File 333-125164 -
        May. 23) (BR. 05)

S-8     SUPERIOR ESSEX INC, 150 INTERSTATE NORTH PARKWAY, ATLANTA, GA, 30339,
        0 ($41,844,161.00) Equity, (File 333-125165 - May. 23) (BR. 06)

S-1     Comstock Homebuilding Companies, Inc., 11465 SUNSET HILLS ROAD,
        SUITE 510, RESTON, VA, 20190, 703-883-1700 - 0 ($80,874,325.00) Equity,
        (File 333-125166 - May. 23) (BR. 06)

S-8     IOWA TELECOMMUNICATIONS SERVICES INC, 115 S SECOND AVE WEST, NEWTON,
        IA, 50208, 0 ($8,965,611.00) Equity, (File 333-125167 - May. 23)
        (BR. 37)

S-1     INTEGRATED ELECTRICAL SERVICES INC, 1800 WEST LOOP SOUTH, SUITE 500,
        HOUSTON, TX, 77027, 7138601500 - 0 ($25,692,307.05) Equity,
        (File 333-125168 - May. 23) (BR. 06)

S-8     TXU CORP /TX/, ENERGY PLAZA, 1601 BRYAN ST, DALLAS, TX, 75201,
        2148124600 - 9,000,000 ($685,890,000.00) Equity, (File 333-125169 -
        May. 23) (BR. 02)
     

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
------------------------------------------------------------------------------------------------
ABC BANCORP                             GA       1.01,8.01,9.01                 05/17/05

ACCREDITED HOME LENDERS INC             DE       8.01,9.01                      05/20/05

ACTUANT CORP                            WI       2.01                           05/17/05

ADE CORP                                MA       1.01,9.01                      05/18/05

ADESA INC                                        1.01                           05/17/05

ADVANTA BUSINESS RECEIVABLES CORP                8.01,9.01                      05/23/05

ADVENT SOFTWARE INC /DE/                DE       1.01,9.01                      05/18/05

AETHLON MEDICAL INC                     NV       3.02,9.01                      05/16/05

AFFORDABLE RESIDENTIAL COMMUNITIES IN   MD       3.03,8.01,9.01                 05/23/05

AGU Entertainment Corp.                 CO       1.01,9.01                      04/29/05    AMEND

AGU Entertainment Corp.                 CO       1.01,9.01                      04/19/05    AMEND

AIR PRODUCTS & CHEMICALS INC /DE/       DE       5.02                           05/19/05

AIRNET SYSTEMS INC                      OH       8.01                           05/17/05

Aleris International, Inc.              DE       7.01                           05/20/05

ALLEGHANY CORP /DE                      DE       1.01,9.01                      05/19/05

ALLIANCE DATA SYSTEMS CORP              DE       8.01,9.01                      05/23/05

Alliance Distributors Holding Inc.      DE       2.02,9.01                      05/16/05

ALLIANCE TOWERS INC                     FL       1.01,2.01,9.01                 05/13/05

ALLIED WASTE INDUSTRIES INC             DE       1.01                           05/20/05

ALLOS THERAPEUTICS INC                  DE       1.01,3.03,8.01,9.01            05/18/05

ALLSTATE CORP                           DE       1.01,5.02,9.01                 05/17/05

AMERICAN ENTERPRISE MVA ACCOUNT         IN       5.02                           05/18/05

AMERICAN FINANCIAL GROUP INC            OH       1.01,9.01                      05/19/05

AMERICAN VANTAGE COMPANIES              NV       3.01,9.01                      04/19/05    AMEND

AMERIGON INC                            CA       5.03,8.01,9.01                 05/19/05

AMERIQUEST MORTGAGE SECURITIES INC      DE       8.01,9.01                      05/23/05

AMERIQUEST MORTGAGE SECURITIES INC      DE       8.01,9.01                      05/23/05

ANCHOR BANCORP WISCONSIN INC            WI       2.02,9.01                      05/20/05

ARETE INDUSTRIES INC                    CO       1.01,8.01,9.01                 05/18/05

AROTECH CORP                            DE       3.02                           05/17/05

ASPECT MEDICAL SYSTEMS INC              DE       1.01,3.03,9.01                 05/23/05

ASSET BACKED FUNDING CORP               DE       8.01,9.01                      05/19/05

ATLAS AIR WORLDWIDE HOLDINGS INC        DE       2.02,9.01                      05/20/05

ATMOSPHERIC GLOW TECHNOLOGIES INC       DE       1.01,2.03                      05/18/05

AVAYA INC                               DE       8.01                           05/17/05

BANKATLANTIC BANCORP INC                FL       1.01,9.01                      05/17/05

BAR HARBOR BANKSHARES                   ME       5.02                           05/17/05

BARRY R G CORP /OH/                     OH       8.01,9.01                      05/20/05

BECOMING ART INC                        NV       1.02,9.01                      05/18/05

BELL MICROPRODUCTS INC                  CA       1.01                           05/17/05

BFC FINANCIAL CORP                      FL       1.01,9.01                      05/17/05

BIG DOG HOLDINGS INC                    DE       1.01                           05/20/05

BIG LOTS INC                            OH       1.01,2.02,2.03,9.01            05/17/05

BIO LOGIC SYSTEMS CORP                  DE       1.01                           04/15/05

BIOSPHERE MEDICAL INC                   DE       3.03,5.03,9.01                 05/18/05

BLUEGREEN CORP                          MA       1.01                           05/17/05

BMC SOFTWARE INC                        DE       2.02,9.01                      05/23/05

BNSF RAILWAY CO                         DE       5.02                           05/17/05

BON TON STORES INC                      PA       4.01,9.01                      05/18/05

BOSTON COMMUNICATIONS GROUP INC         MA       8.01                           05/20/05

BOSTON PROPERTIES INC                   DE       1.01,8.01,9.01                 05/19/05

BOSTON PROPERTIES LTD PARTNERSHIP                1.01,8.01,9.01                 05/19/05

BRESLER & REINER INC                    DE       2.02,9.01                      05/23/05

BRIDGFORD FOODS CORP                    CA       2.02,9.01                      05/20/05

BRILLIAN CORP                           DE       4.01,9.01                      05/19/05

BRILLIANT DIGITAL ENTERTAINMENT INC     DE       3.02                           05/17/05

BURLINGTON NORTHERN SANTA FE CORP       DE       5.02,8.01,9.01                 05/17/05

CABCO SERIES 2004-101 TRUST (GOLDMAN             8.01,9.01                      05/15/05

CabelTel International Corp             NV       2.02,9.01                      05/23/05

CADENCE DESIGN SYSTEMS INC              DE       1.01,9.01                      05/17/05

CAMPBELL SOUP CO                        NJ       2.02,9.01                      05/23/05

CAP ROCK ENERGY CORP                             2.02,9.01                      05/20/05

CATALINA MARKETING CORP/DE              DE       2.02,9.01                      05/18/05

CAVCO INDUSTRIES INC                    DE       1.01                           05/17/05

CEDAR MOUNTAIN DISTRIBUTORS INC         NV       8.01                           05/20/05

CELLCO PARTNERSHIP                               5.02                           05/23/05

CENTENE CORP                                     1.01,9.01                      05/19/05

CENTERPOINT PROPERTIES TRUST            MD       8.01                           05/23/05

CENTRAL VIRGINIA BANKSHARES INC         VA       5.02,9.01                      05/17/05

CENUCO INC                              DE       7.01,9.01                      05/20/05    AMEND

CEPHALON INC                            DE       1.01                           05/18/05

CERTEGY INC                             GA       7.01,9.01                      05/23/05

CEVA  INC                               DE       1.01                           05/17/05

CHAMPION INDUSTRIES INC                 WV       2.02,9.01                      05/23/05

CHESAPEAKE ENERGY CORP                  OK       8.01,9.01                      05/18/05

CHESAPEAKE ENERGY CORP                  OK       8.01,9.01                      05/18/05

CHILDRENS INTERNET INC                  NV       8.01,9.01                      05/23/05

CHINA FUND INC                          MD       7.01,9.01                      04/01/05

CIRCUIT RESEARCH LABS INC               AZ       8.01                           05/23/05

CITIZENS BANKING CORP                   MI       5.02                           05/17/05

CLOROX CO /DE/                          DE       7.01,9.01                      05/23/05

COAST DISTRIBUTION SYSTEM INC           DE       8.01,9.01                      05/18/05

COGNIGEN NETWORKS INC                   CO       5.02                           05/19/05

COHERENT INC                            DE       5.02                           05/23/05

COMM 2005-LP5                           DE       8.01,9.01                      05/10/05

COMMONWEALTH TELEPHONE ENTERPRISES IN   PA       1.01,9.01                      05/23/05

CONMED CORP                             NY       1.01,9.01                      05/17/05

CONTINUCARE CORP                        FL       2.02,9.01                      05/23/05

CPI CORP                                DE       5.03,9.01                      05/17/05

CRUZAN INTERNATIONAL, INC.              DE       8.01,9.01                      05/20/05

CSFB COMMERCIAL MORT PASS THR CERT 20   DE       8.01,9.01                      05/20/05

CSFB COMMERCIAL MORT PASS THR CERTS S            8.01,9.01                      05/17/05

CSFB Mortgage-Backed Pass-Through Cer   DE       8.01,9.01                      05/23/05

CTI INDUSTRIES CORP                     DE       2.02,9.01                      05/20/05

CWALT INC                                        8.01,9.01                      03/30/05

CWMBS INC                               DE       8.01,9.01                      03/30/05

CYCLE COUNTRY ACCESSORIES CORP          NV       2.02,9.01                      05/16/05

DATASTREAM SYSTEMS INC                  DE       3.01,7.01,9.01                 05/18/05

DAYTON SUPERIOR CORP                    OH       2.02,9.01                      05/23/05

DECODE GENETICS INC                     DE       8.01,9.01                      05/17/05

DELPHI CORP                             DE       8.01                           05/17/05

DELTA AIR LINES INC /DE/                DE       5.03,9.01                      05/19/05

DENDRITE INTERNATIONAL INC              NJ       1.01,9.01                      05/17/05

DENTAL PATIENT CARE AMERICA INC         UT       4.02,9.01                      04/15/05    AMEND

DEVRY INC                               DE       8.01                           05/19/05

DEX MEDIA INC                           DE       1.01,5.02,8.01,9.01            05/17/05

DIAGNOSTIC PRODUCTS CORP                CA       7.01,8.01,9.01                 05/20/05

DIEDRICH COFFEE INC                     CA       3.01,9.01                      05/17/05

Digital Realty Trust, Inc.              MD       1.01,1.02,9.01                 05/20/05

DIRECT INSITE CORP                      DE       2.02,9.01                      05/20/05

DIVERSIFIED REALTY INC                  MT       4.01                           05/20/05    AMEND

DOLLAR FINANCIAL CORP                   DE       2.01,3.02,9.01                 03/07/05    AMEND

DPAC TECHNOLOGIES CORP                  CA       1.01,2.02,2.06,3.01,9.01       03/07/05    AMEND

DRESSER INC                             DE       5.03,8.01,9.01                 05/23/05

DYAX CORP                               DE       8.01,9.01                      05/19/05

EMCORE CORP                             NJ       1.01                           05/18/05

ENDO PHARMACEUTICALS HOLDINGS INC       DE       5.02,9.01                      05/19/05

ENTRADA NETWORKS INC                    DE       1.01,2.02,9.01                 01/31/05

ENTRUST INC                             MD       1.01,1.02,5.02                 05/20/05

ENTRUST INC                             MD       1.01,5.02                      05/20/05

ENTRUST INC                             MD       2.02                           05/23/05

EPIC FINANCIAL CORP                     NV       3.02                           05/19/05

EPIC FINANCIAL CORP                     NV       4.01,9.01                      05/04/05    AMEND

EPIMMUNE INC                            DE       3.01,8.01,9.01                 05/17/05

EPIX Pharmaceuticals, Inc.                       8.01,9.01                      05/23/05

EXCO RESOURCES INC                      TX       2.02,9.01                      05/20/05

FAMILY DOLLAR STORES INC                DE       7.01,9.01                      05/20/05

FARGO ELECTRONICS INC                            1.01,9.01                      05/17/05

FINISAR CORP                            DE       1.01,2.01,3.02,9.01            04/07/05    AMEND

FIRST ALBANY COMPANIES INC              NY       1.01,9.01                      05/18/05

FIRST DATA CORP                         DE       8.01,9.01                      05/19/05

FIRST FINANCIAL CORP /IN/               IN       8.01,9.01                      05/20/05

FIRST INTERSTATE BANCSYSTEM INC         MT       8.01                           05/19/05

FIRST MUTUAL BANCSHARES INC             WA       1.01                           04/28/05

FIRSTENERGY CORP                        OH       8.01,9.01                      05/20/05

FOOT LOCKER INC                         NY       7.01                           05/23/05

FORCE PROTECTION INC                    CO       9.01                           05/18/05

FORCE PROTECTION INC                    CO       9.01                           05/18/05

FORTUNE DIVERSIFIED INDUSTRIES INC      DE       5.02,9.01                      05/17/05

FRANKLIN ELECTRONIC PUBLISHERS INC      PA       2.02,9.01                      05/19/05

FTI CONSULTING INC                      MD       8.01,9.01                      05/18/05

FUEL CORP OF AMERICA                    NV       5.03                           05/18/05

GARDNER DENVER INC                      DE       7.01,9.01                      05/23/05

GENCOR INDUSTRIES INC                   DE       2.02,8.01,9.01                 05/20/05

GENITOPE CORP                           DE       1.01,2.03,7.01,9.01            05/19/05

GEORGIA GULF CORP /DE/                  DE       5.03                           05/23/05

GERON CORPORATION                       DE       8.01,9.01                      05/23/05

GOLD BANC CORP INC                      KS       8.01,9.01                      05/23/05

GRANT PRIDECO INC                       DE       1.01,1.02,9.01                 05/17/05

GREAT AMERICAN FINANCIAL RESOURCES IN   DE       1.01                           05/19/05

GREENWICH DSLA MORTGAGE LOAN TRUST 20   DE       8.01,9.01                      05/19/05

GTC TELECOM CORP                        NV       1.01,3.01                      05/23/05

GUARDIAN TECHNOLOGIES INTERNATIONAL I   DE       8.01,9.01                      05/23/05

GULFPORT ENERGY CORP                    DE       2.02,7.01,9.01                 05/16/05

HARLEY DAVIDSON CUSTOMER FUNDING CORP   NV       8.01,9.01                      05/23/05

HARRIS INTERACTIVE INC                  DE       1.01,9.01                      05/19/05

HARTFORD LIFE INSURANCE CO              CT       9.01                           05/23/05

HAVERTY FURNITURE COMPANIES INC         MD       4.01,9.01                      05/23/05

HINES REAL ESTATE INVESTMENT TRUST IN            2.01,9.01                      03/22/05    AMEND

HMB Acceptance Corp.                    DE       8.01                           05/19/05

HOME SOLUTIONS OF AMERICA INC           DE       7.01,9.01                      05/23/05

HONDA AUTO REC 2003-3 OWNER TRUST       DE       8.01,9.01                      05/23/05

HONDA AUTO REC 2003-4 OWNER TRUST       DE       8.01,9.01                      05/16/05

HONDA AUTO REC 2003-5 OWNER TRUST       DE       8.01,9.01                      05/18/05

HONDA AUTO RECEIVABLES 2002-2 OWNER T            8.01,9.01                      05/16/05

HONDA AUTO RECEIVABLES 2002-3 OWNER T            8.01,9.01                      05/18/05

HONDA AUTO RECEIVABLES 2002-4 OWNER T            8.01,9.01                      05/16/05

HONDA AUTO RECEIVABLES 2003-1 OWNER T            8.01,9.01                      05/18/05

HONDA AUTO RECEIVABLES 2004-1 OWNER T   DE       8.01,9.01                      05/23/05

Honda Auto Receivables 2004-2 Owner T   CA       8.01,9.01                      05/16/05

Honda Auto Receivables 2004-3 Owner T   CA       8.01,9.01                      05/18/05

Honda Auto Receivables 2005-1 Owner T   CA       8.01,9.01                      05/23/05

Honda Auto Receivables 2005-2 Owner T   CA       8.01,9.01                      05/16/05

HONDA RECEIVABLES CORP AUTO REC 2003    DE       8.01,9.01                      05/23/05

HOST AMERICA CORP                       DE       2.02,9.01                      05/20/05

HUB GROUP INC                           DE       4.01,9.01                      05/20/05

HUDSON CITY BANCORP INC                 DE       8.01,9.01                      05/23/05

HUDSON UNITED BANCORP                   NJ       1.01,9.01                      05/19/05

HUDSON UNITED BANCORP                   NJ       8.01,9.01                      05/18/05

HUGHES SUPPLY INC                       FL       1.01,5.03,9.01                 05/19/05

HUGHES SUPPLY INC                       FL       2.02,9.01                      05/23/05

HYDRIL CO                               DE       1.01,9.01                      05/17/05

I TRAX INC                              DE       1.01,5.02,9.01                 05/17/05

IDS LIFE INSURANCE CO                   MN       5.02                           05/18/05

IMH ASSETS CORP., COLLATERALIZED ASSE   DE       2.01,8.01,9.01                 05/05/05

IMH ASSETS CORP., COLLATERALIZED ASSE   DE       2.01,9.01                      05/05/05

IMPAX LABORATORIES INC                  DE       3.01,9.01                      05/17/05

INDYMAC MBS INC                                  8.01,9.01                      05/20/05

INFOCROSSING INC                        DE       1.01,7.01,9.01                 05/23/05

INLAND MONTHLY INCOME FUND II L P       DE       2.01,9.01                      05/19/05

INLAND REAL ESTATE CORP                 MD       7.01                           05/23/05

INLAND WESTERN RETAIL REAL ESTATE TRU   MD       2.01,9.01                      05/20/05

INSTINET GROUP INC                      DE       5.02                           05/23/05

INTERDIGITAL COMMUNICATIONS CORP        PA       2.02,8.01,9.01                 05/23/05

INTERMOST CORP                          UT       4.01,9.01                      05/19/05    AMEND

INTERNATIONAL ASSETS HOLDING CORP       DE       2.02,4.02,9.01                 05/23/05

INTERNATIONAL ASSETS HOLDING CORP       DE       2.02,7.01,9.01                 05/23/05

INTERNATIONAL LOTTERY & TOTALIZATOR S   CA       1.01                           05/23/05

INTERSTATE BAKERIES CORP/DE/            DE       7.01,9.01                      05/23/05

Intrepid Holdings, Inc.                 NV       4.01                           05/23/05

ISLAND PACIFIC INC                      DE       5.02                           05/17/05

IVAX DIAGNOSTICS INC                    DE       2.02,9.01                      05/23/05

iVOW, Inc.                              DE       3.01                           05/17/05

JPMorgan Chase Commercial Mortgage Se   DE       8.01,9.01                      05/12/05

JUPITERMEDIA CORP                       DE       2.01,9.01                      03/07/05    AMEND

KANA SOFTWARE INC                       DE       3.01,9.01                      05/18/05

KNBT BANCORP INC                        PA       2.01,5.02,9.01                 05/19/05

LA QUINTA CORP                          DE       1.01,5.02,9.01                 05/19/05

LAKES ENTERTAINMENT INC                 MN       7.01,9.01                      05/23/05

LANDAMERICA FINANCIAL GROUP INC         VA       1.01                           05/19/05

LANDEC CORP \CA\                        CA       5.02,5.03,9.01                 05/19/05

LANVISION SYSTEMS INC                   DE       2.02,9.01                      05/23/05

LB-UBS Commercial Mortgage Trust 2005            8.01,9.01                      05/17/05

LEVEL 3 COMMUNICATIONS INC              DE       8.01                           05/17/05

MAGNETEK INC                            DE       2.04                           05/03/05

MARSH & MCLENNAN COMPANIES, INC.        DE       1.01,9.01                      05/23/05

MASTR Asset Securitization Trust 2004   DE       8.01,9.01                      07/26/04    AMEND

MASTR Asset Securitization Trust 2004   DE       8.01,9.01                      08/25/04    AMEND

MASTR Asset Securitization Trust 2004   DE       8.01,9.01                      09/27/04    AMEND

MASTR Asset Securitization Trust 2004   DE       8.01,9.01                      10/25/04    AMEND

MASTR Asset Securitization Trust 2004   DE       8.01,9.01                      11/26/04    AMEND

MASTR Asset Securitization Trust 2004   DE       8.01,9.01                      12/27/04    AMEND

MASTR Asset Securitization Trust 2004   DE       8.01,9.01                      01/25/05    AMEND

MASTR Asset Securitization Trust 2004   DE       8.01,9.01                      02/25/05    AMEND

MASTR Asset Securitization Trust 2004   DE       8.01,9.01                      03/25/05    AMEND

MATRITECH INC/DE/                       DE       8.01,9.01                      05/23/05

MATRITECH INC/DE/                       DE       8.01,9.01                      05/23/05

MAYTAG CORP                             DE       1.01,3.03,8.01                 05/19/05

MCCLATCHY CO                            DE       5.03                           05/23/05

MCCLATCHY CO                            DE       9.01                           05/23/05

MCCLATCHY CO                            DE       9.01                           05/23/05

MCDATA CORP                             DE       2.02,7.01,9.01                 05/23/05

MEDINA INTERNATIONAL HOLDINGS, INC.     CO       3.03,5.02,9.01                 05/20/05

MEDIWARE INFORMATION SYSTEMS INC        NY       1.01,1.02,5.02                 05/20/05

MEDSOLUTIONS INC                        TX       8.01,9.01                      03/30/04    AMEND

MELLON FINANCIAL CORP                   PA       1.01                           05/17/05

MERRILL LYNCH DEPOSITOR INC PPLUS TRU   DE       8.01,9.01                      05/16/05

MERRILL LYNCH DEPOSITOR INC PPLUS TRU   DE       8.01,9.01                      05/16/05

META FINANCIAL GROUP INC                DE       8.01,9.01                      05/23/05

METALDYNE CORP                          DE       1.01,9.01                      05/20/05

MFC DEVELOPMENT CORP                    DE       8.01                           05/19/05

MICHAEL FOODS INC/NEW                   DE       1.01,9.01                      05/18/05

MICROSOFT CORP                          WA       5.02                           05/23/05

MILESTONE SCIENTIFIC INC/NJ             DE       3.02,5.02                      05/18/05

MILLS CORP                              DE       9.01                           03/07/05    AMEND

MONRO MUFFLER BRAKE INC                 NY       8.01,9.01                      05/20/05

MortgageIT Holdings, Inc.               MD       1.01,9.01                      05/17/05

MOUNTAINS WEST EXPLORATION INC          NM       1.02                           05/23/05

MSX INTERNATIONAL INC                   DE       2.02,9.01                      05/18/05

MULTIBAND CORP                          MN       5.01                           05/23/05

NATIONAL MERCANTILE BANCORP             CA       1.01                           05/23/05

NATIONAL RURAL UTILITIES COOPERATIVE    DC       2.03                           03/23/05

NELNET INC                              NE       8.01,9.01                      05/20/05

NETBANK INC                             GA       7.01,9.01                      05/23/05

NEW RIVER PHARMACEUTICALS INC           VA       8.01,9.01                      05/23/05

NEW WORLD RESTAURANT GROUP INC          DE       5.02,8.01                      05/17/05

NEXTEL PARTNERS INC                     DE       1.01,1.02,2.03,9.01            05/23/05

NOMURA ASSET ACCEPTANCE CORP            DE       8.01,9.01                      05/19/05

NORTHWEST BANCORP INC                   PA       8.01,9.01                      05/23/05

NORTHWEST HORIZON CORP                           4.01,9.01                      04/04/05    AMEND

NUVEEN INVESTMENTS INC                  DE       1.01,9.01                      05/17/05

O2DIESEL CORP                                    1.01,3.02,9.01                 05/20/05

OAK RIDGE MICRO-ENERGY INC              CO       7.01,9.01                      05/23/05

OCCAM NETWORKS INC/DE                   DE       2.02,9.01                      05/18/05

OFFICEMAX INC                           DE       1.01                           05/17/05

OM GROUP INC                            DE       5.02                           05/17/05

OMNOVA SOLUTIONS INC                    OH       1.01,9.01                      05/23/05

OPTELECOM INC                           DE       2.01,9.01                      05/23/05    AMEND

ORAGENICS INC                           FL       1.01,9.01                      05/23/05

ORCHID BIOSCIENCES INC                           1.02,2.04,9.01                 05/18/05

Origen Residential Securities, Inc.     DE       8.01,9.01                      05/12/05

OUTDOOR CHANNEL HOLDINGS INC            DE       7.01,9.01                      05/20/05

PACEL CORP                              VA       2.01,9.01                      05/23/05

PARAGON TECHNOLOGIES INC                PA       1.01,9.01                      05/20/05

PARAMETRIC TECHNOLOGY CORP              MA       1.01                           05/18/05

PAXSON COMMUNICATIONS CORP              DE       5.02                           05/19/05

PEETS COFFEE & TEA INC                  WA       1.01                           05/17/05

PENN TREATY AMERICAN CORP               PA       2.02,9.01                      05/17/05

PEOPLES EDUCATIONAL HOLDINGS            MN       1.01,2.03,3.03,9.01            05/17/05

PEPSIAMERICAS INC/IL/                   DE       1.01,9.01                      05/23/05

PER SE TECHNOLOGIES INC                 DE       1.01,9.01                      05/17/05

PHAGE GENOMICS, INC                     NV       4.01,9.01                      05/18/05    AMEND

PHILADELPHIA CONSOLIDATED HOLDING COR   PA       1.01                           05/18/05

PLANETOUT INC                           DE       1.01,9.01                      05/17/05

PNM RESOURCES INC                       NM       1.01,8.01                      05/23/05

PPLUS Trust Series GSC-2                DE       8.01,9.01                      05/16/05

PRIDE INTERNATIONAL INC                 DE       1.01,9.01                      05/18/05

PRIME GROUP REALTY TRUST                MD       1.01,2.06,9.01                 05/19/05

PRINCIPAL FINANCIAL GROUP INC           DE       1.01                           05/17/05

PRINTRONIX INC                          DE       8.01,9.01                      05/23/05

PROASSURANCE CORP                       DE       1.01,9.01                      05/18/05

PROXIM CORP                             DE       1.01,9.01                      05/17/05

PUBLIC CO MANAGEMENT CORP               NV       8.01,9.01                      05/20/05

PW EAGLE INC                            MN       3.02                           05/17/05

RAE SYSTEMS INC                         DE       7.01,9.01                      05/23/05

REEBOK INTERNATIONAL LTD                MA       1.01,8.01,9.01                 05/20/05

REMEC INC                               CA       2.01,5.03,9.01                 05/20/05

REMOTE KNOWLEDGE INC                    DE       1.01,9.01                      05/18/05

REPUBLIC BANCORP INC /KY/               KY       7.01,9.01                      05/20/05

RIVERBEND TELECOM INC                   NV       3.02                           05/23/05

ROSS STORES INC                         DE       1.01                           05/17/05

SAN JUAN BASIN ROYALTY TRUST            TX       2.02,9.01                      05/20/05

Securitisation Advisory Services Meda            8.01,9.01                      05/10/05

SHARPER IMAGE CORP                      DE       2.02,9.01                      05/19/05

SIMTEK CORP                             CO       5.02                           05/17/05

SIPEX CORP                              MA       3.01,9.01                      05/17/05

SMITHTOWN BANCORP INC                   NY       8.01                           05/23/05

SOLECTRON CORP                          DE       8.01,9.01                      05/20/05

Solexa, Inc.                            DE       2.05,9.01                      05/17/05

SOUTH FINANCIAL GROUP INC               SC       5.02                           05/18/05

SPECTRALINK CORP                        CO       7.01                           05/20/05

SPORT HALEY INC                         CO       2.02,9.01                      05/19/05

SPORTS CLUB CO INC                      DE       2.02,9.01                      05/23/05

STANDARD MOTOR PRODUCTS INC             NY       1.01,9.01                      05/19/05

STARTECH ENVIRONMENTAL CORP             CO       8.01                           05/23/05

STATION CASINOS INC                     NV       8.01,9.01                      05/18/05

STRATEGIC HOTEL CAPITAL INC                      1.01                           05/17/05

STRUCTURED ASSET SECURITIES CORP        DE       8.01                           05/18/05

SUBURBAN PROPANE PARTNERS LP            DE       5.02,7.01,9.01                 05/23/05

SULPHCO INC                             NV       5.02                           05/17/05

SUNWIN INTERNATIONAL NEUTRACEUTICALS,            5.02                           03/31/05

SUPERIOR UNIFORM GROUP INC              FL       8.01                           05/20/05

SYNAGRO TECHNOLOGIES INC                DE       1.01,9.01                      05/05/05    AMEND

TALLY HO VENTURES INC                   DE       1.01,2.01,3.02,5.01,5.02,9.01  05/12/05

TALLY HO VENTURES INC                   DE       4.01                           05/18/05

TECO ENERGY INC                         FL       8.01,9.01                      05/23/05

TENFOLD CORP /UT                        DE       5.02,5.03,9.01                 05/19/05

TENGASCO INC                            TN       5.03,8.01,9.01                 05/19/05

THERMO ELECTRON CORP                    DE       1.01,9.01                      05/17/05

THOMAS INDUSTRIES INC                   DE       1.01,8.01                      05/23/05

THOMAS NELSON INC                       TN       5.02                           05/19/05

TIFFANY & CO                            DE       8.01,9.01                      05/23/05

TITAN TECHNOLOGIES INC                  NM       1.01,9.01                      05/17/05

TORCH ENERGY ROYALTY TRUST              DE       2.02                           05/23/05

TOREADOR RESOURCES CORP                 DE       1.01,5.02,9.01                 05/18/05

TRANSWITCH CORP /DE                     DE       1.01,8.01,9.01                 05/19/05

TREY INDUSTRIES INC                     DE       2.02,9.01                      05/13/05

TRIKON TECHNOLOGIES INC                 DE       3.01,9.01                      05/19/05

TURINCO INC                             NV       3.02,5.02                      05/20/05

TXU CORP /TX/                           TX       1.01,2.03,5.02,5.03,8.01,9.01  05/20/05

UCN INC                                 DE       5.02                           05/20/05

UNITED MOBILE HOMES INC                 NJ       2.02                           05/23/05    AMEND

UNIVERSAL ACCESS GLOBAL HOLDINGS INC    DE       1.01,8.01                      05/17/05

UNOVA INC                               DE       1.01,5.02,9.01                 05/17/05

US CONCRETE INC                         DE       1.01                           05/17/05

USF CORP                                DE       8.01,9.01                      05/23/05

VARIAN MEDICAL SYSTEMS INC              DE       3.01,5.03,9.01                 05/20/05

VASCO DATA SECURITY INTERNATIONAL INC   DE       9.01                           02/04/05    AMEND

VERSATA INC                             DE       3.01                           05/18/05

VIEWSONIC CORP                          DE       1.01,9.01                      05/18/05

VISTEON CORP                            DE       1.01,5.02,9.01                 05/17/05

VISTULA COMMUNICATIONS SERVICES INC     DE       1.01,9.01                      05/17/05

VITACUBE SYSTEMS HOLDINGS INC           NV       8.01,9.01                      05/20/05

VITAL HEALTH TECHNOLOGIES INC           MN       4.01                           05/20/05

W-H ENERGY SERVICES INC                 TX       2.03,7.01,9.01                 05/18/05

WATERFORD GAMING LLC                    DE       8.01                           05/23/05

WEIDA COMMUNICATIONS, INC.              NJ       5.02,8.01                      05/03/05

WELLS FARGO ASSET SECURITIES CORP       DE       8.01,9.01                      05/19/05

WELLSFORD REAL PROPERTIES INC           MD       1.01,9.01                      05/18/05

WESTERN DIGITAL CORP                    DE       1.01                           05/19/05

WESTERN GAS RESOURCES INC               DE       1.01,9.01                      05/20/05

XTO ENERGY INC                          DE       1.01,9.01                      05/17/05

XYBERNAUT CORP                          DE       1.01,5.02,9.01                 05/17/05

YAK COMMUNICATIONS INC                  FL       4.02,9.01                      05/17/05

YP CORP                                 NV       1.01,2.03,7.01,9.01            05/18/05

ZANETT INC                              DE       2.02                           05/23/05

ZOLTEK COMPANIES INC                    DE       2.02,3.01,4.02,9.01            05/18/05