SEC NEWS DIGEST

Issue 2004-199                                              October 15, 2004

     

COMMISSION ANNOUNCEMENTS

JULIE ERHARDT NAMED AS SEC DEPUTY CHIEF ACCOUNTANT
     
     On October 15, Securities and Exchange Commission Chairman William H.
     Donaldson announced the selection of Julie A. Erhardt to serve as Deputy
     Chief Accountant for the Commission.  As Deputy Chief Accountant,
     Erhardt will report to Donald T. Nicolaisen, Chief Accountant.  She will
     share responsibilities for the day-to-day operations of the Office of
     the Chief Accountant with Scott Taub and Andrew Bailey.  These
     responsibilities include resolution of accounting and auditing issues,
     rulemaking projects, and oversight of private sector standard-setting
     efforts and regulation of auditors.  Erhardt will work closely with
     various international organizations including the International
     Accounting Standards Board and the International Federation of
     Accountants on issues relating to convergence of accounting, auditing
     and reporting standards.
     
     SEC Chief Accountant Donald T. Nicolaisen said, "I am delighted that
     Julie has agreed to join the Commission. Having a person of her
     experience, intelligence and enthusiasm will contribute significantly to
     improvement in accounting and auditing standards and practices worldwide
     and to the Commission's efforts to encourage convergence in these
     important areas.  I'm confident that Julie's work will greatly benefit
     the Commission and the investing public."
     
     Erhardt spent the last year as a Sloan Fellow at the Graduate School of
     Business at Stanford University, where she received a Master's Degree in
     management.  Before that, she spent seven months on an interim
     assignment with the International Accounting Standards Board in London.
     The bulk of Julie's career was spent at Arthur Andersen LLP where she
     was admitted as a partner in 1998.  Erhardt spent nine years as an
     auditor in that firm's Detroit office, before spending eight years in
     Andersen's Professional Standards Group.  She also served a two-year
     fellowship at the Financial Accounting Standards Board in Norwalk, Conn.
     
     Erhardt, 43, received her undergraduate degree from Michigan State
     University in 1983. She is a C.P.A. in Illinois and Michigan.  Erhardt
     will assume her new duties at the SEC in late October.  (Press Rel. 2004-
     146)

ENFORCEMENT PROCEEDINGS

COMMISSION ISSUES FINDINGS AND ORDER IN SETTLED ADMINSTRATIVE PROCEEDINGS
AGAINST SIX INDIVIDUALS ASSOCIATED WITH PONZI SCHEME

     On October 14, the Commission issued of an Order imposing remedial
     sanctions against six individuals associated with a Columbus, Ohio-based
     Ponzi scheme and named as Defendants in the civil action entitled SEC v.
     Von Christopher Cummings, et al., Civil Action Number C2 02 629, in the
     United States District Court for the Southern District of Ohio.  The
     Commission Order, which institutes Administrative Proceedings pursuant
     to Section 15(b) of the Securities Exchange Act of 1934 and Section
     203(f) of the Investment Advisors Act, finds that:
     
     Von Christopher Cummings, John A. Ryan, Kevin L. Grandy and James Curtis
     Conley were associated with Paramount Financial Partners, L.P. and
     Paramount Capital Management, LLC, Investment Advisers (collectively,
     Paramount).  On September 27, final judgments were entered against
     Cummings, Ryan, Grandy and Conley, permanently enjoining them from
     future violations of Section 17(a) of the Securities Act, Section 10(b)
     of the Exchange Act and Rule 10b-5 thereunder, and Sections 206(1) and
     206(2) of the Advisers Act in SEC v. Cummings, et al. Based on the
     injunctions, the Commissions Order bars Cummings, Ryan, Grandy and
     Conley from association with any investment adviser.  The Order also
     bars Conley from association with any broker or dealer.
     
     Michael L. Vogt and John E. Hawley, Jr. were licensed brokers who
     referred clients who participated in Paramount investments.  On
     September 27, final judgments were entered against Vogt and Hawley,
     permanently enjoining them from future violations of Section 15(a) of
     the Exchange Act.  Based on the injunctions, the Commissions Order bars
     Vogt and Hawley from association with any broker or dealer for one year.
     
     The Commissions complaint in the district court action alleged, among
     other things, that Cummings, Ryan, Grandy, Conley and others defrauded
     dozens of investors by conducting a Ponzi scheme through a purported
     hedge fund, Paramount Financial Partners, L.P.  The complaint alleged
     that Cummings and various marketers induced investors to pay at least
     $15 million into the hedge fund from at least May 2000 through March
     2001, but that Cummings and others misappropriated or diverted those
     funds to pay earlier investors and pay personal and business expenses.
     The Commissions complaint further alleged that Vogt and Hawley violated
     Section 15(a) of the Exchange Act by accepting compensation from
     Paramount and selling away from their employer, a brokerage firm.
     
     Each of the defendants consented to the issuance of the Order without
     admitting or denying any of the allegations in the civil injunctive
     action.  (Rel. 34-50544; File No. 3-11709)

COMMISSION  SUSTAINS NASD FINDINGS AND SANCTIONS AGAINST MICHAEL  STUDER  AND
CASTLE SECURITIES REGARDING CHURNING, FAILURE TO SUPERVISE, AND VIOLATION  OF
PRINCIPLES OF JUST AND EQUITABLE TRADE
     
     On October 14, the Commission sustained NASD's findings and sanctions
     against Michael T. Studer and Castle Securities Corp. regarding the
     churning of an elderly customer's discretionary margin account at Castle
     between 1993 and 1999.  There were more than 30,000 transactions in the
     customer's account over the seventy-seven months the account was active,
     and the account paid more than $560,000 in commissions over the same
     period.  The Commission found that Castle churned the account and that
     Studer failed to supervise the trading in the account over that period.
     The Commission also found that the customer was induced to guarantee the
     margin accounts of five unrelated Castle customers without receiving any
     compensation.  The Commission sustained NASD's expulsion of Castle from
     membership and its bar of Studer from association.  (Rel. 34-50543; File
     No. 3-11426)

IN THE MATTER OF MICHAEL YENINAS

     On October 15, the Commission issued an Order Making Findings and
     Imposing Remedial Sanctions Pursuant to Section 15(b) of the
     Securities Exchange Act of 1934 against Michael Yeninas. In the
     Order, the Commission permanently barred Yeninas from association
     with any broker or dealer. Yeninas consented to the issuance of the
     Order without admitting or denying any of the allegations therein.
     In the Order, the Commission found that the United States District
     Court for the Eastern District of New York had previously entered a
     partial consent judgment against Yeninas preliminarily enjoining him
     from violating Sections 5(a), 5(c), and 17(a) of the Securities Act
     and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder (SEC
     v. Ardian Finance Group, et al., 02 Civ. 4366, DGT, E.D.N.Y.).  In
     the underlying injunctive action, the Commissions complaint alleged
     that Yeninas engaged in fraudulent sales practices in an
     unregistered offering of securities of Ardian Finance Group.  See
     also Rel. 34-50362/Sept. 14, 2004.  (Rel. 34-50547; File No. 3-
     11649)

SEC OBTAINS ORDER HALTING $24.5 MILLION PRIME BANK PONZI SCHEME

     On October 12, the Commission filed an emergency action to halt an
     ongoing fraudulent Ponzi scheme perpetrated by five defendants in
     Florida, Georgia, and Texas in which at least $24.5 million was
     invested in fictitious prime bank instruments.  The Commissions
     complaint charged Learn Waterhouse, Inc. (LWI), a Texas corporation
     based in Jacksonville, Fla., and Tyler, Tex., Randall T. Treadwell,
     46, of Savannah, Ga., Rick D. Sluder, 47, of Tyler, Tex., Larry C.
     Saturday, 57, of Savannah, Ga., and Arnulfo M. Acosta, 41, of
     Pasadena, Tex.  The Honorable Irma E. Gonzalez, United States
     District Judge for the Southern District of California granted the
     Commissions emergency application for a temporary restraining
     order; froze the defendants assets; prohibited the destruction of
     documents; appointed a temporary receiver over LWI; ordered
     accountings from the defendants; and ordered the repatriation of
     defendants assets held in foreign locations.
     
     The Commissions complaint alleges that, from December 2003 through
     August 2004, the defendants raised at least $24.5 million from 1700
     investors nationwide by conducting a fraudulent prime bank scheme.
     According to the complaint, LWI pooled investor funds to engage in
     buy/sell transactions in a secret, invitation only bank trading
     program that generated investor returns ranging from 5% to 50% per
     month.  The defendants represented that one such trading program
     purportedly earned investors 500% in just 60 days.  The defendants also
     represented that an investors principal was secured by a pre-funded,
     cash-back instrument issued by a top U.S. bank, which purportedly
     restricted LWIs bank trading program to completely risk-free
     transactions.
          
     The complaint alleges that, contrary to the defendants representations,
     they were instead promoting a fictitious prime bank trading program and
     operating a Ponzi scheme.  The defendants paid investors and sales
     agents $17.5 million, but at least $8.2 million, or 46.9%, of those
     investor returns came from investor funds.  The defendants also
     misappropriated at least $2.5 million in investor funds to support
     themselves and finance other businesses.
     
     The Commission obtained an order temporarily restraining LWI,
     Treadwell, Sluder, Saturday, and Acosta from committing securities
     fraud in violation of Section 17(a) of the Securities Act and
     Section 10(b) of the Securities Exchange Act and Rule 10b-5
     thereunder.   The order also temporarily restrains the defendants
     from violating the securities registration provisions of Section
     5(a) and 5(c) of the Securities Act.
     
     The Courts order provided that the temporary restraining order and
     asset freeze would remain in effect until November 1, at which time the
     Court scheduled a hearing on the Commissions motion for a preliminary
     injunction.  In addition to the interim relief already granted by the
     Court, the Commission seeks a final judgment against the defendants
     enjoining them from future violations of the foregoing antifraud and
     securities registration laws, ordering them to disgorge all ill-gotten
     gains, and assessing civil penalties.
     
     The Commission would like to acknowledge the substantial assistance of
     the United States Attorneys Office for the Southern District of
     California, the Federal Bureau of Investigation, the Arizona Corporation
     Commission, Alabama Securities Commission, the Florida Department of
     Financial Services, the Texas State Securities Board, and the Iowa
     Insurance Divisions Securities Bureau.
          
     For more information about prime bank frauds, visit the SECs Prime
     Bank Information Center at
     http://www.sec.gov/divisions/enforce/primebank.shtml.  To report
     suspicious activity involving possible fraud, visit
     http://www.sec.gov/complaint.shtm.  [SEC v. Learn Waterhouse, Inc.;
     Randall T. Treadwell; Rick D. Sluder; Larry C. Saturday; and Arnulfo M.
     Acosta, Civil Action No. 04-CV-2037 W, LSP, S.D. Cal.]  (LR-18932)
JURY CONVICTS PONZI SCHEME OPERATORS

     On  October 8, a federal jury presided over by U.S. District Judge Terry
     R.  Means,  Northern District of Texas, Fort Worth Division, returned  a
     guilty  verdict against Gary D. Reeder and Sandra M. Reeder on 14 counts
     of  mail  fraud  and conspiracy to commit money laundering  in  a  Ponzi
     investment  scam  conducted by the Reeders and their  Ft.  Worth,  Tex.,
     company, Cornerstone Prodigy Group, Inc.  A sentencing date is scheduled
     for Jan. 24, 2005.
     
     The  Reeders and Cornerstone were previously enjoined by the  Commission
     for their fraudulent conduct.  During the course of the lawsuit, a court-
     appointed  receiver liquidated all of the defendants assets,  including
     the  Reeders  home,  which had been paid for with  investor  funds  and
     distributed these liquidated assets, totaling approximately $7  million,
     to the victims of the Reeders' fraud.
     
     The  Commissions  lawsuit, filed in November  1999,  alleged  that  the
     Reeders  fraudulent operation, based in Forth Worth, Tex.,  raised  over
     $16.5  million  from  over 600 investors, many  of  whom  were  elderly,
     through  internet  postings and cold-call sales.  The complaint  further
     alleged  that  the  defendants promised investors  that  their  business
     operations would generate 120% annual returns when, in reality, they had
     no  significant  business revenue.  Finally, the complaint  alleged  the
     Reeders were operating a classic Ponzi scheme wherein the funds  of  new
     investors were used to make promised payments to existing investors.
     
     On  April  14,  2000,  Judge Means, who also  presided  over  the  civil
     lawsuit,  entered  a  Permanent Injunction against  Cornerstone  Prodigy
     Group,  Inc.  and  its  principals Gary Reeder, a convicted  felon,  and
     Sandra  Reeder, a licensed securities professional.  The  Courts  order
     enjoined  Cornerstone and the Reeders, who consented to the issuance  of
     the  order,  from  future  violations of the anti-fraud  and  securities
     registration  provisions of the federal securities  laws,  specifically,
     Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 and  Section
     10(b)  of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder.
     The  Court also ordered the Reeders to disgorge $16.5 million, less  the
     approximate  $6  million  of investor funds recovered,  but  waived  the
     balance based upon the Reeders demonstrated financial inability to pay.

     The  Commission  wishes to acknowledge the valuable  assistance  of  the
     Texas  State  Securities Board and the Federal Bureau of  Investigation.
     For  further  information, please see LR-16390 (Dec. 15,  1999)  http://
     www.  sec. gov/ litigation/ litreleases/lr16390.htm and LR-16521  (April
     18,     2000)     http://www.sec.gov/litigation/litreleases/lr16521.htm.
     [U.S.v.  Reeder, et al., Criminal Action No. 4:02-CR-00128  USDC,  NDTX,
     Ft.  Worth  Division; SEC v. Cornerstone Prodigy Group,  Inc.,  Gary  D.
     Reeder,  Sandra Reeder,  Case No. 4:99-CV-0978-Y USDC, NDTX,  Ft.  Worth
     Division]  (LR-18933)

SELF-REGULATORY ORGANIZATIONS
     

ACCELERATED APPROVAL OF PROPOSED RULE CHANGE

     The Commission noticed and granted accelerated approval to a proposed
     rule change and Amendment No. 1 thereto submitted by the Chicago Board
     Options Exchange (SR-CBOE-2004-57) under Rule 19b-4 of the Securities
     Exchange Act of 1934 relating to the permanent approval of Autobook.
     Publication of the proposal is expected in the Federal Register during
     the week of October 18.  (Rel. 34-50540)

PROPOSED RULE CHANGES

     The Commission issued a notice of filing of a proposed rule change (SR-
     MSRB-2004-05) by the Municipal Securities Rulemaking Board pursuant to
     Section 19(b)(2) of the Securities Exchange Act of 1934 to offer a new
     historical data product.  Publication of the notice in the Federal
     Register is expected during the week of October 18.  (Rel. 34-50491)
     
     The Fixed Income Clearing Corporation filed a proposed rule change (SR-
     FICC-2004-07) under Section 19(b)(1) of the Exchange Act that would
     allow FICC to eliminate the mortgage banker category of membership in
     its Mortgage-Backed Securities Division.
     Publication of the proposal is expected to be made in the Federal
     Register during the week of October 18.  (Rel. 34-50536)
     
     The Chicago Board Options Exchange has filed a proposed rule change (SR-
     CBOE-2004-50) under Section 19(b)(1) of the Securities Exchange Act of
     1934 to amend its rules regarding limitations on Designated Primary
     Market-Makers putting into effect stop and stop limit orders.
     Publication of the proposal is expected in the Federal Register during
     the week of October 18.  (Rel. 34-50542)

WITHDRAWAL

     An order has been issued granting the application of Redline Performance
     Products, Inc., to withdraw its common stock, $.01 par value, from
     listing and registration on the American Stock Exchange, effective at
     the opening of business on October 15.  (Rel 34-50546)
     

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>.

F-1     SPROUT DEVELOPMENT INC., SUITE 702, 505-4 AVENUE S.W., CALGARY, A0,
        T2P 0J8, 403-262-6641 - 10,000,000 ($1,000,000.00) Equity,
        (File 333-119735 - Oct. 14) (BR. 03)

S-4     WESBANCO INC, 1 BANK PLAZA, WHEELING, WV, 26003, 3042349000 -
        0 ($68,209,730.00) Equity, (File 333-119736 - Oct. 14) (BR. 07)

S-1     TRI-S SECURITY CORP, 3700 MANSELL ROAD, SUITE 220, ALPHARETTA, GA,
        30022, 770-625-4945 - 0 ($14,625,000.00) Equity, (File 333-119737 -
        Oct. 14) (BR. 08)

S-1     PLAINS ALL AMERICAN PIPELINE LP, 333 CLAY STREET, SUITE 1600,
HOUSTON,
        TX, 77002, 7136544100 -
        0 ($118,143,480.00) Limited Partnership Interests, (File 333-119738 -
        Oct. 14) (BR. 04)

S-8     MANATRON INC, 510 E MILHAM AVENUE, PORTAGE, MI, 49002, 6163755300 -
        200,000 ($1,596,000.00) Equity, (File 333-119740 - Oct. 14) (BR. 03)

SB-2    Tintic Gold Mining CO, 3131 TETON DRIVE, SALT LAKE CITY, UT, 84109,
        801-468-3340 - 1,009,643 ($100,964.30) Equity, (File 333-119742 -
        Oct. 14) (BR. 09)

S-8     ALCATEL, 54 RUE LA BOETIE, 2288 BH, PARIS FRANCE, I0, 75008,
        3314076101 - 0 ($96,686,949.50) Equity, (File 333-119746 - Oct. 14)
        (BR. 37)

S-8     BEACON ROOFING SUPPLY INC, 50 WEBSTER AVE, SOMERVILLE, MA, 02143,
        3,696,039 ($41,738,893.60) Equity, (File 333-119747 - Oct. 14) (BR.
06)

S-3     QUIGLEY CORP, KELLS BUILDING, 621 SHADY RETREAT RD, DOYLESTOWN, PA,
        18901, 2153450919 - 113,097 ($1,022,396.88) Equity, (File 333-119748
-
        Oct. 14) (BR. 01)

S-8     ALEXION PHARMACEUTICALS INC, 352 KNOTTER DRIVE, CHESHIRE, CT, 06511,
        2037761790 - 0 ($17,640,000.00) Equity, (File 333-119749 - Oct. 14)
        (BR. 01)

F-3     WORLD HEART CORP, 1 LASER STREET, OTTAWA, ONTARIO CANADA, A6, K2E
7V1,
        6132374278 - 23,972,446 ($28,287,486.28) Equity, (File 333-119750 -
        Oct. 14) (BR. 36)

S-3     ANALEX CORP, 5904 RICHMOND HIGHWAY, SUITE 300, ALEXANDRIA, VA, 22303,
        703-329-9400 - 0 ($23,646,319.00) Equity, (File 333-119751 - Oct. 14)
        (BR. 03)

S-3     ACCELRYS, INC., 9685 SCRANTON ROAD, SAN DIEGO, CA, 92121-3752,
        (858) 799-5000 - 0 ($7,943,974.20) Equity, (File 333-119752 - Oct.
14)
        (BR. 03)

S-3     NEW CENTURY FINANCIAL CORP, 18400 VON KARMAN, SUITE 1000, IRVINE, CA,
        92612, 9494407030 - 0 ($426,207,417.00) Equity, (File 333-119753 -
        Oct. 14) (BR. 08)

SB-2    ANMORE INC, 4770 BISCAYNE BLVD., SUITE 1470, MIAMI, FL, 33137,
        (305)-576-6833 - 6,600,000 ($132,000.00) Equity, (File 333-119754 -
        Oct. 14) (BR. 09)

SB-2    WIRELESS FRONTIER INTERNET INC, 104 WEST CALLAGHAN, FORT STOCKTON,
TX,
        79735, 4323360336 - 42,785,382 ($7,084,140.70) Equity,
        (File 333-119755 - Oct. 14) (BR. 03)

S-3     TERRA INDUSTRIES INC, 600 FOURTH ST, PO BOX 6000, SIOUX CITY, IA,
        51102-6000, 7122771340 - 0 ($176,400,000.00) Equity, (File 333-119756
-
        Oct. 14) (BR. 04)

S-3     STEELCASE INC, 901 44TH ST, GRAND RAPIDS, MI, 49508, 6162472710 -
        0 ($301,400,000.00) Other, (File 333-119757 - Oct. 14) (BR. 06)

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

ABBOTT LABORATORIES                     IL       2.02,9.01                      10/14/04

ACTION PERFORMANCE COMPANIES INC        AZ       5.02,9.01                      10/12/04

AETHER SYSTEMS INC                      DE       5.02                           10/13/04

AKORN INC                               LA       1.01,9.01                      10/08/04

ALBEMARLE CORP                          VA       8.01,9.01                      10/13/04

ALLIANCE BANKSHARES CORP                         1.02,9.01                      10/07/04

ALLOS THERAPEUTICS INC                  DE       1.01,5.02,8.01,9.01            10/11/04

ALPHASMART INC                          DE       2.02,9.01                      10/14/04

ALTEX INDUSTRIES INC                    DE       4.01,9.01                      10/12/04

AMCON DISTRIBUTING CO                   DE       3.02,5.02                      10/08/04

AMCORE FINANCIAL INC                    NV       2.02,9.01                      10/14/04

AMEREN CORP                             MO       5.02,5.03,9.01                 10/14/04

AMERICAN BUSINESS FINANCIAL SERVICES    DE       2.02,9.01                      10/13/04

AMERICAN INTERNATIONAL GROUP INC        DE       7.01                           10/14/04

AMERICAN LOCKER GROUP INC               DE       1.01,9.01                      10/08/04

AMERICAN VANGUARD CORP                  DE       1.01,8.01,9.01                 10/07/04

Amortizing Residential Collateral Tru   DE       8.01                           09/30/04

ANGELICA CORP /NEW/                     MO       9.01                           07/31/04    AMEND

ANMORE INC                              NJ       4.01                           10/15/03

APTARGROUP INC                          DE       2.02,9.01                      10/14/04

ARCH COAL INC                           DE       2.01,9.01                      07/31/04    AMEND

ARI NETWORK SERVICES INC /WI            WI       2.02,9.01                      10/14/04

ARIBA INC                               DE       1.01                           10/08/04

ARTS WAY MANUFACTURING CO INC           DE       8.01                           08/31/04

ASHFORD HOSPITALITY TRUST INC           MD       2.01,9.01                      09/02/04    AMEND

ASSET BACKED FUNDING CORP               DE       8.01,9.01                      10/14/04

ATWOOD OCEANICS INC                     TX       1.01,8.01,9.01                 10/13/04

BANK OF AMERICA CORP /DE/               DE       2.02,7.01,8.01,9.01            10/14/04

BANK OF AMERICA CORP /DE/               DE       8.01                           10/13/04

BANK OF AMERICA CORP /DE/               DE       9.01                           10/14/04    AMEND

BB&T CORP                               NC       2.02,9.01                      10/14/04

BEAR STEARNS ASSET BACKED SECURITIES    DE       9.01                           10/13/04

Bear Stearns Asset Backed Securities    DE       8.01,9.01                      09/30/04

BellaVista Funding CORP                 DE       9.01                           10/13/04

BELLSOUTH CORP                          GA       2.01,8.01                      10/13/04

BIGGEST LITTLE INVESTMENTS LP           DE       7.01                           10/14/04

BIO SOLUTIONS INTERNATIONAL INC         NV       2.01                           08/31/04

BIOPURE CORP                            DE       5.02                           10/08/04

BLUE MOON GROUP INC                     DE       4.01,9.01                      10/13/04    AMEND

BOOKHAM, INC.                           DE       2.02,9.01                      10/12/04

BRE PROPERTIES INC /MD/                 MD       2.02,9.01                      10/13/04

BRE PROPERTIES INC /MD/                 MD       4.02,8.01                      10/08/04

BRIGHTPOINT INC                         IN       1.01,9.01                      10/12/04

BROWN JORDAN INTERNATIONAL INC          FL       1.01,1.02,5.02,9.01            09/29/04

BUCKEYE PARTNERS L P                    DE       8.01,9.01                      10/12/04

BULLDOG TECHNOLOGIES INC                NV       7.01                           10/14/04

BURZYNSKI RESEARCH INSTITUTE INC        DE       5.02                           10/14/04

CANEUM INC                              NV       1.01,9.01                      10/08/04

CAPITAL ONE MULTI ASSET EXECUTION TRU   DE       8.01,9.01                      10/08/04

CARDIAC SCIENCE INC                     DE       2.02,9.01                      10/14/04

CAROLINA BANK HOLDINGS INC              NC       2.02,9.01                      10/13/04

CAS MEDICAL SYSTEMS INC                 DE       4.01,9.01                      10/07/04

CASE FINANCIAL INC                      DE       5.02,7.01                      10/08/04

CASEYS GENERAL STORES INC               IA       7.01                           10/14/04

CEC ENTERTAINMENT INC                   KS       2.02                           09/26/04

CHECKERS DRIVE IN RESTAURANTS INC /DE   DE       7.01,9.01                      10/13/04

CHECKERS DRIVE IN RESTAURANTS INC /DE   DE       2.02,9.01                      10/14/04

CHEMUNG FINANCIAL CORP                  NY       2.02,9.01                      09/30/04

CHENIERE ENERGY INC                     DE       1.01,3.03,5.03,8.01,9.01       10/13/04

CHINA GRANITE CORP                      NV       4.01,9.01                      10/04/04

CHINA XIN NETWORK MEDIA CORP            FL       5.02,7.01,9.01                 10/06/04

CHOLESTECH CORPORATION                  CA       1.01,5.02,9.01                 10/12/04

CIROND CORP                             NV       1.01,1.02,3.02,9.01            09/20/04    AMEND

CITIGROUP GLOBAL MARKETS HOLDINGS INC   NY       9.01                           09/30/04

CITIGROUP INC                           DE       2.02,9.01                      10/14/04

CITIZENS FINANCIAL CORP /KY/            KY       2.03,9.01                      10/08/04

CLAYTON WILLIAMS ENERGY INC /DE         DE       2.01,9.01                      05/21/04    AMEND

CLOSURE MEDICAL CORP                    DE       2.02,9.01                      10/13/04

CNET NETWORKS INC                       DE       2.02,7.01                      09/30/04

COFFEE PACIFICA INC                     NV       8.01                           09/23/04

COGNOS INC                              CA       8.01                           10/14/04

COMDIAL CORP                            DE       4.01,9.01                      10/07/04

COMDIAL CORP                            DE       2.02,9.01                      10/13/04

COMMONWEALTH BANKSHARES INC             VA       3.02,8.01,9.01                 10/14/04

COMMUNITY BANCORP /VT                   VT       8.01                           10/14/04    AMEND

COMPETITIVE TECHNOLOGIES INC            DE       8.01,9.01                      10/13/04

CONCORD COMMUNICATIONS INC              MA       5.02,9.01                      10/14/04

CORNERSTONE REALTY FUND LLC             CA       5.02                           10/13/04

CORVIS CORP                             DE       5.03,9.01                      10/08/04

COSTCO WHOLESALE CORP /NEW              WA       5.02                           10/12/04

COTELLIGENT INC                         DE       1.01,2.03,9.01                 10/08/04

COVENTRY HEALTH CARE INC                DE       1.01,2.02,9.01                 10/13/04

CRANE CO /DE/                           DE       5.02,9.01                      10/14/04

CREDIT SUISSE FIRST BOSTON MORTGAGE A   DE       9.01                           10/14/04

CREDIT SUISSE FIRST BOSTON MORTGAGE S   DE       8.01,9.01                      10/13/04

CREE INC                                NC       2.02,9.01                      10/14/04

CRITICAL THERAPEUTICS INC               DE       5.02                           10/13/04

CROWN HOLDINGS INC                      PA       2.02                           10/13/04

CUNO INC                                DE       2.01                           08/02/04    AMEND

CURAGEN CORP                            DE       7.01,9.01                      10/13/04

CURIS INC                               DE       1.01,8.01,9.01                 10/11/04

CWABS INC                               DE       8.01,9.01                      10/14/04

CWALT INC                                        8.01,9.01                      04/30/04

CWMBS INC                               DE       8.01,9.01                      06/28/04

CWMBS INC                               DE       8.01,9.01                      08/30/04

CWMBS INC                               DE       8.01,9.01                      08/30/04

CYBERSOURCE CORP                        DE       2.02,9.01                      10/14/04

CYPRESS SEMICONDUCTOR CORP /DE/         DE       2.02,9.01                      10/14/04

DALEEN TECHNOLOGIES INC                 DE       8.01,9.01                      10/13/04

DECODE GENETICS INC                     DE       8.01                           10/08/04

DENDO GLOBAL CORP                       NV       1.01                           10/11/04

DGSE COMPANIES INC                      NV       4.01,9.01                      10/14/04

DIGENE CORP                             DE       1.01                           10/14/04

DIGENE CORP                             DE       7.01,9.01                      10/14/04

DOMINION HOMES INC                      OH       1.01,5.02,7.01,9.01            10/14/04

DORAL FINANCIAL CORP                    PR       2.02,8.01,9.01                 10/13/04

DORCHESTER MINERALS LP                  DE       2.02,7.01,9.01                 10/13/04

DOW JONES & CO INC                      DE       2.02,9.01                      09/30/04

DPAC TECHNOLOGIES CORP                  CA       2.02,9.01                      10/14/04

DPL INC                                 OH       8.01                           10/08/04

DSLA Mortgage Loan Trust 2004-AR1       DE       8.01,9.01                      10/14/04

DUPONT PHOTOMASKS INC                   DE       8.01                           10/08/04

EASTMAN KODAK CO                        NJ       1.01,9.01                      10/07/04

EATON CORP                              OH       2.02,9.01                      10/14/04

EDUCATION LOANS INC /DE                 DE       8.01,9.01                      10/13/04

ELINEAR INC                             DE       4.01,9.01                      10/12/04

ENCORE MEDICAL CORP                     DE       7.01,9.01                      09/29/04    AMEND

ENDEAVOUR INTERNATIONAL CORP            NV       1.01,9.01                      09/21/04

ENDO PHARMACEUTICALS HOLDINGS INC       DE       2.02,9.01                      10/14/04

ENRON CORP/OR/                          OR       8.01,9.01                      10/12/04

ENTERGY LOUISIANA INC                   LA       2.02,9.01                      10/12/04

ENZO BIOCHEM INC                        NY       2.02                           10/14/04

Epic Bancorp                                     2.02,9.01                      10/14/04

EVEREST RE GROUP LTD                    C8       7.01,9.01                      10/14/04

eXegenics Inc                           DE       3.01                           10/12/04

EXULT INC                               DE       5.02                           10/13/04

EYETECH PHARMACEUTICALS INC             DE       5.02                           10/14/04

FAIRCHILD SEMICONDUCTOR INTERNATIONAL   DE       2.02                           10/14/04

FALCON NATURAL GAS CORP                          1.01,3.02,9.01                 10/08/04

FIDELITY FEDERAL BANCORP                IN       2.02,9.01                      10/12/04

FIFTH THIRD BANCORP                     OH       2.02,7.01,9.01                 10/14/04

FIRST ADVANTAGE CORP                    DE       1.01,2.01,9.01                 10/11/04

FIRST BANCSHARES INC /MO/               MO       8.01,9.01                      09/30/04

FIRST CHARTER CORP /NC/                 NC       2.02,9.01                      10/14/04

FIRST DATA CORP                         DE       2.02,9.01                      10/14/04

FIRST HEALTH GROUP CORP                 DE       1.01,9.01                      10/14/04

FIRST IPSWICH BANCORP /MA               MA       1.01,8.01,9.01                 10/14/04

FIRST SECURITY GROUP INC/TN             TN       5.05,9.01                      09/28/04

GAMMACAN INTERNATIONAL INC              DE       5.02,9.01                      10/12/04

GASCO ENERGY INC                        NV       8.01,9.01                      03/09/04

GASCO ENERGY INC                        NV       1.01,8.01,9.01                 10/11/04

GASCO ENERGY INC                        NV       8.01,9.01                      10/14/04

GASCO ENERGY INC                        NV       2.01,9.01                      08/20/04    AMEND

GB&T BANCSHARES INC                     GA       2.02,9.01                      10/13/04

GENERAL MILLS INC                       DE       1.01,2.01,3.02,3.03            10/08/04

GENERAL MOTORS ACCEPTANCE CORP          DE       2.02                           10/14/04

GENERAL MOTORS CORP                     DE       2.02                           10/14/04

GENERAL MOTORS CORP                     DE       2.05                           10/14/04

GENERAL MOTORS CORP                     DE       2.02                           10/14/04

GENERAL MOTORS CORP                     DE       8.01                           10/14/04

GENSYM CORP                             DE       5.02                           10/07/04

GLOBAL GOLF HOLDINGS INC /DE/           DE       1.01,2.01,8.01,9.01            10/13/04

GLOBAL GOLF HOLDINGS INC /DE/           DE       1.01,8.01,9.01                 10/14/04    AMEND

GOLDMAN SACHS HEDGE FUND PARTNERS LLC   DE       7.01                           10/14/04

GRACO INC                               MN       2.02,9.01                      09/24/04

GRAHAM PACKAGING HOLDINGS CO            DE       1.01,2.01,9.01                 10/07/04

GRANT VENTURES INC                      NV       5.02,9.01                      10/11/04

GRAY TELEVISION INC                     GA       8.01,9.01                      10/13/04

GREAT ATLANTIC & PACIFIC TEA CO INC     MD       1.01                           10/14/04

GREAT LAKES CHEMICAL CORP               DE       7.01,9.01                      10/11/04

GREAT WESTERN LAND RECREATION INC       NV       8.01                           10/14/04

Greenpoint Mortgage Loan Trust 2004-1   DE       8.01                           09/30/04

GS MORTGAGE SECURITIES CORP             DE       8.01                           10/12/04

HANOVER GOLD CO INC                     DE       5.02                           10/12/04

HARLEY DAVIDSON INC                     WI       2.02,9.01                      10/13/04

HEALTH SCIENCES GROUP INC               CO       2.04                           10/08/04

HELEN OF TROY LTD                                2.02,9.01                      10/12/04

HELMERICH & PAYNE INC                   DE       1.01,9.01                      10/13/04

HERCULES INC                            DE       8.01                           10/08/04

HIBERNIA CORP                           LA       2.02,7.01,9.01                 09/30/04

HIGHLAND HOSPITALITY CORP               MD       2.01,2.03,9.01                 08/02/04    AMEND

HOLLYWOOD ENTERTAINMENT CORP            OR       1.01,9.01                      10/14/04

Home Equity Loan Trust 2004-HS3         DE       8.01,9.01                      10/14/04

HOMEBANC CORP                           GA       1.01,2.04                      10/12/04

HOOKER FURNITURE CORP                   VA       2.02,9.01                      10/12/04

HORTON D R INC /DE/                     DE       8.01,9.01                      10/07/04

HUTCHINSON TECHNOLOGY INC               MN       1.01,9.01                      10/08/04

ICON CASH FLOW PARTNERS L P SEVEN       DE       2.01,9.01                      10/08/04

IDEAL ACCENTS INC                                1.03                           10/13/04

IDT CORP                                DE       2.02,9.01                      10/14/04

ILX RESORTS INC                         AZ       7.01                           10/14/04

IMH ASSETS CORP                         DE       2.01,8.01,9.01                 09/29/04

IMH ASSETS CORP                         DE       2.01,9.01                      09/29/04

IMPAC MORTGAGE HOLDINGS INC             MD       4.02                           08/25/04    AMEND

INDEPENDENT BANK CORP                   MI       1.01,2.02,7.01,9.01            10/08/04

INNOVATION HOLDINGS                     NV       4.01,9.01                      10/06/04

INSPIRE PHARMACEUTICALS INC             DE       1.01,5.02,9.01                 10/11/04

INTEGRATED ELECTRICAL SERVICES INC      DE       7.01,9.01                      10/14/04

INTER TEL INC                           AZ       8.01,9.01                      10/08/04

INTERDIGITAL COMMUNICATIONS CORP        PA       8.01                           10/14/04

INTERNATIONAL ASSETS HOLDING CORP       DE       1.01,9.01                      10/11/04

INTERNATIONAL LEASE FINANCE CORP        CA       3.03,9.01                      10/08/04

INTERPLAY ENTERTAINMENT CORP            DE       8.01                           10/13/04

INTRALASE CORP                                   5.02,9.01                      10/14/04

INVICTA GROUP INC                                4.02                           10/13/04

INVICTA GROUP INC                                4.02                           10/13/04

ITRON INC /WA/                          WA       5.02,9.01                      10/14/04

IVILLAGE INC                            DE       1.01                           09/28/04

JASMINES GARDEN                         NV       1.01,9.01                      10/12/04

JDS UNIPHASE CORP /CA/                  DE       7.01                           10/13/04

JITSOURCE INC                           DE       5.02,9.01                      10/08/04

JP MORTGAGE CHASE COMM MORT PASS THR    DE       8.01,9.01                      10/12/04

JPMorgan Chase Commercial Mortgage Se   DE       8.01,9.01                      10/12/04

JUNIPER NETWORKS INC                    DE       2.02,9.01                      10/14/04

KANA SOFTWARE INC                       DE       1.01,5.02                      10/08/04

KEYCORP /NEW/                           OH       2.02,9.01                      10/14/04

KNAPE & VOGT MANUFACTURING CO           MI       2.02,9.01                      10/14/04

KNIGHT RIDDER INC                       FL       2.02,9.01                      10/14/04

LAKELAND BANCORP INC                    NJ       2.02                           10/14/04

LANDSTAR SYSTEM INC                     DE       2.02,9.01                      10/14/04

LEXAR MEDIA INC                         CA       2.02,9.01                      10/14/04

LIFELINE SYSTEMS INC                    MA       2.02,9.01                      10/13/04

LINENS N THINGS INC                     DE       2.02,9.01                      10/13/04

LITHIA MOTORS INC                       OR       7.01,9.01                      10/13/04

LONE STAR STEAKHOUSE & SALOON INC       DE       1.01,2.03,9.01                 10/08/04

MACROVISION CORP                        DE       5.02,9.01                      10/08/04

MAGNA ENTERTAINMENT CORP                DE       2.03,9.01                      10/08/04

MAIN STREET BANKS INC /NEW/             GA       8.01,9.01                      10/14/04

MANPOWER INC /WI/                       WI       1.01,1.02,2.03,9.01            10/08/04

MARATHON OIL CORP                       DE       2.02                           10/14/04

MARCONI CORP PLC                        X0       2.02                           10/14/04

MASTR Alternative Loan Trust 2004-10    DE       8.01,9.01                      09/29/04

MAYS J W INC                            NY       2.02                           07/31/04

MBT FINANCIAL CORP                      MI       2.02,9.01                      10/14/04

MC SHIPPING INC                                  1.01                           10/11/04

MCI INC                                 DE       5.02                           10/14/04

MEDTOX SCIENTIFIC INC                   DE       2.02,9.01                      10/14/04

MERCURY COMPUTER SYSTEMS INC            MA       2.02,9.01                      10/14/04

Merrill Lynch Mortgage Trust 2004-KEY   DE       1.01,9.01                      09/29/04

METRETEK TECHNOLOGIES INC               DE       4.01,9.01                      09/30/04    AMEND

METROCALL HOLDINGS INC                  DE       8.01                           10/12/04

METRON TECHNOLOGY N V                            2.02,9.01                      10/13/04

METWOOD INC                             NV       9.01                           10/08/04

MGIC INVESTMENT CORP                    WI       2.02,9.01                      10/14/04

MICRON ENVIRO SYSTEMS INC               NV       5.01                           10/13/04

MILLENNIUM CELL INC                     DE       3.01                           10/07/04

MILLION DOLLAR SALOON INC               NV       4.01                           10/08/04

MINDEN BANCORP INC                               7.01,9.01                      10/13/04

MISSION WEST PROPERTIES INC             CA       2.02                           09/30/04

MK RESOURCES CO                         DE       1.01,2.03,9.01                 10/13/04

MODINE MANUFACTURING CO                 WI       3.01,9.01                      10/14/04

MONRO MUFFLER BRAKE INC                 NY       2.02,9.01                      10/14/04

MORGAN STANLEY                          DE       2.02,4.02,9.01                 10/08/04

MOVADO GROUP INC                        NY       1.01,2.03,9.01                 10/08/04

MUELLER INDUSTRIES INC                  DE       2.02,9.01                      10/14/04

MULTIBAND CORP                          MN       1.01                           10/12/04

NASH FINCH CO                           DE       1.01,5.02,9.01                 10/13/04

NATIONAL CITY CORP                      DE       2.02,9.01                      10/14/04

NATIONAL CITY CORP                      DE       2.02,9.01                      10/14/04    AMEND

NATIONAL PENN BANCSHARES INC            PA       2.02                           10/14/04

NAVIGATORS GROUP INC                    DE       7.01,9.01                      10/14/04

NET 1 UEPS TECHNOLOGIES INC             FL       2.02,9.01                      10/13/04

NETFLIX INC                             DE       2.02,9.01                      10/14/04

NETSCOUT SYSTEMS INC                    DE       2.02                           10/14/04

NEW CENTURY FINANCIAL CORP              MD       1.01,8.01,9.01                 10/12/04

NEW WORLD RESTAURANT GROUP INC          DE       5.02,8.01,9.01                 10/13/04

NEWAVE INC                              UT       1.01,7.01,9.01                 09/15/04

NEXEN INC                               A0       2.02                           10/14/04

NMS COMMUNICATIONS CORP                 DE       7.01,9.01                      10/14/04

NORTEL NETWORKS CORP                             2.02,8.01,9.01                 10/14/04

NORTEL NETWORKS LTD                              2.02,8.01,9.01                 10/14/04

NORTH FORK BANCORPORATION INC           DE       2.05,9.01                      10/08/04

NS GROUP INC                            KY       1.01                           10/08/04

NUTECH DIGITAL INC                      CA       7.01,9.01                      10/14/04

OAK HILL FINANCIAL INC                  OH       1.01,9.01                      10/09/04

OHIO VALLEY BANC CORP                   OH       2.02,9.01                      09/30/04

OPENLIMIT INC                           FL       5.02                           10/09/04

OWENS ILLINOIS INC /DE/                 DE       1.01,2.01,9.01                 10/07/04

P COM INC                               DE       5.03,8.01,9.01                 10/08/04

PACIFIC MERCANTILE BANCORP              CA       2.03,9.01                      10/08/04

PANTRY INC                              DE       1.01,9.01                      10/14/04

PARALLEL PETROLEUM CORP                 DE       1.01,9.01                      08/10/04

PARK CITY GROUP INC                     DE       7.01                           10/14/04

Park Place Securities, Inc., Asset-Ba   DE       8.01,9.01                      10/08/04

PENTAIR INC                             MN       9.01                           07/31/04    AMEND

PG&E CORP                               CA       8.01                           10/14/04

PHOTON DYNAMICS INC                     CA       2.02,5.02,9.01                 10/12/04

PHYTOMEDICAL TECHNOLOGIES INC           NV       7.01,9.01                      10/07/04

PLAINS ALL AMERICAN PIPELINE LP         DE       8.01                           10/14/04

PLANTRONICS INC /CA/                    DE       1.01,9.01                      10/14/04

PLM EQUIPMENT GROWTH & INCOME FUND VI   CA       4.01,9.01                      09/27/04    AMEND

PLM EQUIPMENT GROWTH FUND V             CA       4.01,9.01                      09/27/04    AMEND

PLM EQUIPMENT GROWTH FUND VI            CA       4.01,9.01                      09/27/04    AMEND

PLYMOUTH RUBBER CO INC                  MA       2.02                           10/12/04

POLARIS INDUSTRIES INC/MN               MN       2.02                           10/14/04

PORTEC RAIL PRODUCTS INC                WV       1.01,9.01                      10/12/04

PRENTISS PROPERTIES TRUST/MD            MD       8.01,9.01                      04/22/04

PRIDE INTERNATIONAL INC                 DE       1.01,1.02,9.01                 10/08/04

PRINCIPAL LIFE INSURANCE CO             IA       9.01                           10/08/04

PRINCIPAL LIFE INSURANCE CO             IA       9.01                           10/08/04

PRINCIPAL LIFE INSURANCE CO             IA       9.01                           10/08/04

PROFESSIONAL LEASE MANAGEMENT INCOME    DE       4.01,9.01                      09/27/04    AMEND

PROGENICS PHARMACEUTICALS INC           DE       8.01,9.01                      10/14/04

PROSPECT ENERGY CORP                    MD       7.01,9.01                      10/13/04

PUBLICARD INC                           PA       1.01,2.03,9.01                 10/07/04

QLT INC/BC                              A1       8.01,9.01                      10/14/04

QMED INC                                DE       2.02,9.01                      10/13/04

QNB CORP                                PA       7.01,9.01                      10/13/04

QUAKER CHEMICAL CORP                    PA       2.02,9.01                      10/14/04

QUIPP INC                               FL       5.02                           10/11/04

RALI Series 2004-QS12 Trust             DE       8.01,9.01                      10/13/04

RAMBUS INC                              DE       2.02,9.01                      10/14/04

RAMP Series 2004-RS9 Trust              DE       8.01,9.01                      10/14/04

RAMP Series 2004-RZ3 Trust              DE       8.01,9.01                      10/14/04

RAMP Series 2004-SL3 Trust              DE       8.01,9.01                      10/14/04

RAYTECH CORP                            DE       1.01,9.01                      10/12/04

RED ROBIN GOURMET BURGERS INC           DE       5.02,9.01                      10/12/04

REFOCUS GROUP INC                       TX       1.01,1.02,2.03,3.02,5.03,8.01  10/08/04

REHABCARE GROUP INC                     DE       2.03,9.01                      10/14/04

RENOVIS INC                             DE       8.01,9.01                      10/14/04

RF MONOLITHICS INC /DE/                 DE       2.02,9.01                      10/14/04

RFMSI Series 2004-S8 Trust              DE       8.01,9.01                      10/13/04

RFMSII 2004-HI3                         DE       8.01,9.01                      10/13/04

RICHARDSON ELECTRONICS LTD/DE           DE       7.01                           10/13/04

RIVERSTONE NETWORKS INC                 DE       7.01,9.01                      10/14/04

RIVERSTONE NETWORKS INC                 DE       1.01                           10/11/04

RLI CORP                                IL       2.02,9.01                      10/14/04

ROAMING MESSENGER INC                   NV       5.02                           10/08/04

ROCKWOOD SPECIALTIES GROUP INC                   7.01,9.01                      10/14/04

ROCKWOOD SPECIALTIES GROUP INC                   2.01,9.01                      07/31/04    AMEND

ROWAN COMPANIES INC                     DE       2.02,8.01,9.01                 10/14/04

ROWAN COMPANIES INC                     DE       1.01,9.01                      10/14/04

SALIX PHARMACEUTICALS LTD                        8.01,9.01                      10/14/04

SBE INC                                 DE       5.02,9.01                      10/12/04

SCHICK TECHNOLOGIES INC                 DE       5.02,9.01                      10/14/04

SCHICK TECHNOLOGIES INC                 DE       5.02,9.01                      10/14/04

SCRIPPS E W CO /DE                      OH       2.02,9.01                      10/14/04

Securitized Asset Back Receivables LL            8.01,9.01                      09/29/04

SEQUOIA MORTGAGE TRUST 2004-9                    8.01,9.01                      09/29/04

SERACARE LIFE SCIENCES INC                       8.01,9.01                      10/14/04

SHAW GROUP INC                          LA       2.02,9.01                      10/14/04

SIMTEK CORP                             CO       1.01,3.02,9.01                 10/12/04

SIX FLAGS INC                           DE       2.02                           10/14/04

SMITH A O CORP                          DE       2.02,9.01                      10/14/04

SOUTHWEST AIRLINES CO                   TX       2.02                           09/30/04

SOUTHWEST AIRLINES CO                   TX       1.01                           10/14/04

SPORT HALEY INC                         CO       2.02,9.01                      10/13/04

STRATEGIC DIAGNOSTICS INC/DE/           DE       2.02                           10/14/04

Structured Asset Investment Loan Trus   DE       8.01                           09/30/04

Structured Asset Mortgage Investments   DE       8.01                           09/30/04

Structured Asset Mortgage Investments   DE       8.01,9.01                      10/14/04

Structured Asset Securities Corp 2004   DE       8.01                           09/30/04

Structured Asset Securities Corp Mort   DE       8.01                           09/30/04

STRUCTURED PROD CORP TIERS CORP BND-B   DE       8.01,9.01                      10/01/04

STRUCTURED PRODUCTS CORP CAST STEP UP   DE       8.01,9.01                      10/02/04

STRUCTURED PRODUCTS CORP CAST STEP UP   DE       8.01,9.01                      10/01/04

STRUCTURED PRODUCTS CORP CASTSM STEP    DE       8.01,9.01                      10/01/04

STRUCTURED PRODUCTS CORP CORTS TR III   DE       8.01,9.01                      10/01/04

STRUCTURED PRODUCTS CORP TIERS R INFL   DE       8.01,9.01                      10/01/04

STRYKER CORP                            MI       2.02                           10/14/04

STUDENT LOAN CORP                       DE       2.02,9.01                      09/30/04

SUN MICROSYSTEMS INC                    DE       2.02,9.01                      10/14/04

SUPERVALU INC                           DE       2.02                           10/14/04

SVC FINANCIAL SERVICES INC              CO       2.01,9.01                      10/01/03    AMEND

SYNTROLEUM CORP                         DE       1.01,2.03                      08/27/04    AMEND

TCF FINANCIAL CORP                      DE       2.02,9.01                      10/14/04

TECHNICAL OLYMPIC USA INC               DE       7.01,9.01                      10/14/04

TEDA TRAVEL INC                         FL       5.03,9.01                      09/17/04

TEXAS PACIFIC LAND TRUST                         4.01                           10/13/04

TEXAS PACIFIC LAND TRUST                         7.01                           10/14/04

THOMAS & BETTS CORP                     TN       5.02                           10/11/04

Thornburg Mortgage Securities Trust 2   DE       8.01                           09/29/04

TRADESTATION GROUP INC                  FL       2.02,9.01                      10/14/04

TRANSOCEAN INC                          E9       5.02                           10/14/04

TRANSTECHNOLOGY CORP                    DE       2.02,9.01                      10/13/04

U. S. Premium Beef, Inc.                DE       7.01                           10/14/04

UNION BANKSHARES INC                    VT       2.02,7.01                      10/13/04

UNION BANKSHARES INC                    VT       2.02,9.01                      06/30/04

UNION FINANCIAL BANCSHARES INC          DE       2.02,9.01                      10/14/04

UNISOURCE ENERGY CORP                   AZ       8.01                           10/12/04

UNISYS CORP                             DE       2.02,9.01                      10/14/04

UNITED INDUSTRIES CORP                  DE       2.01,9.01                      07/30/04    AMEND

UNITED SECURITY BANCSHARES              CA       8.01,9.01                      10/13/04

UNITEDHEALTH GROUP INC                  MN       2.02                           10/14/04

VALLEY NATIONAL BANCORP                 NJ       2.02,9.01                      10/13/04

VASCULAR SOLUTIONS INC                  DE       2.02,9.01                      10/14/04

VECTREN CORP                            IN       7.01                           10/12/04

VENTURE FINANCIAL GROUP INC             WA       2.01,7.01,9.01                 10/13/04

VERITAS DGC INC                         DE       2.01,8.01,9.01                 10/13/04

VIA NET WORKS INC                       DE       9.01                           09/27/04

VIKING SYSTEMS INC                      NV       8.01,9.01                      10/13/04

VIRAGE LOGIC CORP                       CA       2.02,9.01                      10/14/04

VISIJET INC                             DE       1.01,2.03,3.02                 10/08/04

VOXWARE INC                             DE       8.01,9.01                      10/14/04

W WAVES USA INC                         NV       1.01,5.01                      10/07/04

WADDELL & REED FINANCIAL INC            DE       1.01,1.02,2.03                 10/08/04

WEBMD CORP /NEW/                        DE       2.02,9.01                      10/12/04

WEST BANCORPORATION INC                 IA       5.02,7.01,9.01                 10/13/04

WILSON GREATBATCH TECHNOLOGIES INC      DE       1.01                           10/08/04

WINNEBAGO INDUSTRIES INC                IA       2.02,9.01                      10/14/04

WORLDGATE COMMUNICATIONS INC            DE       8.01,9.01                      10/13/04

XML GLOBAL TECHNOLOGIES INC             CO       7.01,9.01                      10/08/04

XRG INC                                 DE       4.01                           10/12/04