SEC NEWS DIGEST



Issue   2005-37                                             February 25, 2005


ENFORCEMENT PROCEEDINGS


IN THE MATTER OF PUBLIC FINANCE CONSULTANTS, INC., ROBERT FOWLER, DOLPHIN AND
BRADBURY, INCORPORATED, AND ROBERT BRADBURY

     An Administrative Law Judge has issued an Initial Decision in the matter
     of Public Finance Consultants, Inc. The Initial Decision concludes that,
     in  connection  with  a municipal bond issuance, Respondents  Dolphin  &
     Bradbury,  Inc.  (D&B),  and  Robert J.  Bradbury  (Bradbury)  willfully
     violated  Section 17(a) of the Securities Act of 1933 (Securities  Act),
     Section 10(b) of the Securities and Exchange Act of 1934 (Exchange Act),
     Rule  10b-5  thereunder,  and  Rule G-17  of  the  Municipal  Securities
     Rulemaking  Board.   The  Initial Decision further  concludes  that  D&B
     willfully violated, and Bradbury willfully aided and abetted and  caused
     D&Bs  violation of, Section 15B(c)(1) of the Exchange Act.  The Initial
     Decision imposes cease-and-desist orders on D&B and Bradbury.   It  also
     orders D&B and Bradbury to disgorge, jointly and severally, $482,562.50,
     plus prejudgment interest.  The Initial Decision further orders D&B  and
     Bradbury  to  pay  civil  monetary penalties of  $400,000  and  $82,000,
     respectively.
     
     The   Initial   Decision  concludes  that  Respondents  Public   Finance
     Consultants, Inc., and Robert D. Fowler did not cause the municipal bond
     issuer  to  violate Sections 17(a)(2) or 17(a)(3) of the Securities  Act
     and,  therefore,  dismisses  the proceeding against  these  Respondents.
     (Initial Decision No. 274; File No. 3-11465)
     
IN THE MATTER OF IRA WEISS

     An Administrative Law Judge has issued an Initial Decision in the matter
     of Ira Weiss.  The Initial Decision concludes that, in connection with a
     municipal  bond  issuance, Respondent Ira Weiss did not violate  Section
     17(a)  of the Securities Act of 1933 (Securities Act), Section 10(b)  of
     the  Securities  Exchange Act of 1934 (Exchange  Act),  and  Rule  10b-5
     thereunder.   The  Initial Decision also concludes that  Weiss  did  not
     cause  the  municipal  bond  issuer to violate  Sections  17(a)  of  the
     Securities  Act  and Section 10(b) of the Securities Exchange  Act,  and
     Rule  10b-5  thereunder.   The Initial Decision  dismisses  all  charges
     against  Respondent Ira Weiss.  (Initial Decision No. 275; File  No.  3-
     11462)
     
COMMISSION DENIES LESLIE AROUH'S MOTION TO RECONSIDER ITS OPINION  AND  ORDER
IMPOSING SANCTIONS

     The  Commission  has denied Leslie A. Arouh's motion for reconsideration
     of  its  Dec.  20,  2004, opinion finding that Arouh, who  formerly  was
     associated   with  First  Union  Capital  Markets  Corp.,  a  registered
     broker-dealer,  violated the federal securities  laws.   The  Commission
     found  that Arouh failed to meet the rigorous standard required by  Rule
     of  Practice 470, which governs motions for reconsideration, because  he
     failed  to identify any manifest errors of law or fact and did not  seek
     to  present  newly discovered evidence.   (Rel. 34-51254;  File  No.  3-
     10884)

COLLEY ASSET MANAGEMENT, INC. AND JOHN COLLEY SETTLE CHARGES THAT THEY FAILED
TO DISCLOSE PRIOR DISCIPLINARY ACTION AGAINST COLLEY

     On   February   25,   the   Commission  issued  an   Order   instituting
     administrative  and cease-and-desist proceedings (Order) against  Colley
     Asset  Management, Inc. (CAM), and John E. Colley, CAMs  president  and
     sole  owner.   CAM,  located in Saratoga Springs,  New  York,  has  been
     registered with the Commission as an investment adviser since 1995.  CAM
     and Colley consented to the issuance of the Order, without admitting  or
     denying its findings.
     
     The  Order  finds  that  CAM failed to disclose  a  disciplinary  action
     against  Colley by the Board of Governors of the Federal Reserve  System
     (Federal  Reserve) to CAM clients and potential clients,  and  in  CAMs
     Form ADV.  In February 1998, the Federal Reserve entered a consent order
     (Federal  Reserve  Order)  against Colley sanctioning  him  for  alleged
     breaches  of  his fiduciary duty to Trustco Bank New York (Trustco)  and
     its  customers.   These alleged breaches of fiduciary duty  occurred  in
     connection  with the sale of numismatic coins to certain  Trustco  trust
     customers,   and  the  custodial  arrangements  for  a  coin  collection
     belonging  to a Trustco customer.  The Commission Order finds that  from
     at  least  February 1998 through June 2003, CAM, at Colleys  direction,
     failed  to disclose to CAM clients and prospective clients the existence
     of,  and all material facts with respect to, the Federal Reserve  Order.
     The  Order  further finds that the Federal Reserve Order  constituted  a
     disciplinary  event  that  is material to an  evaluation  of  CAMs  and
     Colleys  integrity and should have been disclosed to CAMs clients  and
     potential clients.
     
     Based  on the above, the Commission ordered CAM and Colley to cease  and
     desist from committing or causing any violations or future violations of
     Sections   206(4)  and  207  of  the  Advisers  Act  and  Rule  206(4)-4
     thereunder; ordered them to pay a civil penalty of $100,000; and ordered
     CAM to comply with certain remedial undertakings.    (Rel. IA-2363; File
     No. 3-11838)

SEC SETTLES INSIDER TRADING ACTION AGAINST ADRIAN ALEXANDER; ALEXANDER TO PAY
OVER $400,000

     On  February 7, the U.S. District Court for the Southern District of New
     York entered a final judgment by consent against Adrian A. Alexander  in
     connection  with  insider  trading  in  the  securities  of  U.S.   Shoe
     Corporation.   The Commissions complaint, which was filed in  September
     2000,  alleges  that  eleven individuals and four  entities  engaged  in
     insider  trading  in  the securities of U.S. Shoe  Corp.  and  Luxottica
     S.p.A. before the March 3, 1995, public announcement that Luxottica  was
     commencing a hostile tender offer for U.S. Shoe.  The Complaint  alleges
     that  Adrian  Alexander  obtained information about  Luxotticas  secret
     plans  to  launch  a  tender offer for U.S. Shoe from  Susi  Belli,  the
     Manager  of  Investor and Public Relations for Luxottica, who  was  then
     Alexanders girlfriend and is now his wife.  According to the Complaint,
     Alexander tipped others, including his then business partner Patrick  J.
     Rooney,  former  Chairman of Rooney Pace & Co.,  Inc.,  and  Constantine
     Spyropoulos.
     
     Without  admitting  or  denying the Commissions allegations,  Alexander
     consented  to  a  final  judgment: (1) permanently  enjoining  him  from
     violating  Sections 10(b) and 14(e) of the Exchange Act and Rules  10b-5
     and  14e-3 thereunder; (2) ordering him to pay a two-time civil  penalty
     of  $420,195  pursuant  to  Section 21A of the  Exchange  Act;  and  (3)
     ordering  him  to  pay $2.00 in disgorgement.  The nominal  disgorgement
     allows  the  Commission to deposit the civil penalty into a distribution
     fund  under Section 308(a) of the Sarbanes-Oxley Act.  In addition,  the
     court  approved the parties stipulation dismissing Belli, who  did  not
     trade in U.S. Shoe securities, from this action.
     
     Earlier  in this case, on June 13, 2003, Pavel Hillel consented  to  the
     entry  of a final judgment: (1) permanently enjoining him from violating
     Sections  10(b) and 14(e) of the Exchange Act and Rules 10b-5 and  14e-3
     thereunder; (2) ordering him to pay a civil penalty of $6,375;  and  (3)
     ordering him to pay disgorgement of $6,375 plus prejudgment interest  of
     $5,434.83.   Defendants Patrick G. Rooney, Rooney Trading, Inc.,  Gianna
     Toffoli, and Penelope Afouxenide were earlier dismissed as defendants in
     this  action.   Default  judgments have been entered  as  to  defendants
     Constantine  Spyropoulos,  Jacobus J.  Lam,  Westcliff  Partners,  Inc.,
     Potenza  Investments,  Inc., and Quintillion B.V.   The  case  is  still
     pending  as to David V. Stratman.  [SEC v. Adrian A. Alexander (formerly
     known  as  Adrian Antoniu), et al., 00 CV 7290 (LTS) (S.D.N.Y.)]  (LR-
     19100)


SELF-REGULATORY ORGANIZATIONS


IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES

     The  Pacific Exchange filed a proposed rule change (SR-PCX-2004-131)  to
     amend  rules  relating  to FOCD Forms Due Date, which  became  effective
     immediately.   Publication  of the notice in  the  Federal  Register  is
     expected during the week of February 28.  (Rel. 34-51242)
     
     The  Pacific Exchange filed a proposed rule change (SR-PCX-2004-130)  to
     amend rules relating to fees for late FOCD forms, which became effective
     immediately.   Publication  of the notice in  the  Federal  Register  is
     expected during the week of February 28.  (Rel. 34-51243)
     

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    RE Bond Corporate Holdings Trust, LLC, 244 5TH AVENUE, SUITE A -250,
        NEW YORK, NY, 10001, 888-278-6756 - 50,000,000 ($50,000,000.00) Other,
        (File 333-122971 - Feb. 24) (BR. 09)

S-8     CYOP SYSTEMS INTERNATIONAL INC, UNIT A 149 SOUTH REEVES DRIVE,
        BEVERLY HILLS, CALIFORNIA, CA, 90212, 310-248-4860 -
        45,000,000 ($450,000.00) Equity, (File 333-122972 - Feb. 24) (BR. 03)

S-3     SANDERS MORRIS HARRIS GROUP INC, 600 TRAVIS, SUITE 2900, HOUSTON, TX,
        77002, 7139934610 - 0 ($7,546,000.00) Equity, (File 333-122973 -
        Feb. 24) (BR. 07)

S-8     COTT CORP /CN/, 207 QUEENS QUAY W, SUITE 340, TORONTO ONTARIO CANA, A6,
        00000, 4162033898 - 2,000,000 ($48,560,000.00) Equity,
        (File 333-122974 - Feb. 24) (BR. 02)

S-1     EAUTOCLAIMS, INC, 110 EAST DOUGLAS RD, OLDSMAR, FL, 34677, 8137491020 -
        23,265,591 ($6,049,054.00) Equity, (File 333-122975 - Feb. 24) (BR. 08)

S-8     METROPOLITAN HEALTH NETWORKS INC, 250 AUSTRALIAN AVE, SUITE 400,
        WEST PALM BEACH, FL, 33401, 5618058500 -
        0 ($30,501,311.22) Debt Convertible into Equity, (File 333-122976 -
        Feb. 24) (BR. 01)

S-3     GOLDMAN SACHS GROUP INC/, 85 BROAD ST, NEW YORK, NY, 10004,
        2129021000 - 0 ($18,735,000,000.00) Other, (File 333-122977 - Feb. 24)
        (BR. 07)

S-8     LAS VEGAS SANDS CORP, 3355 LAS VEGAS BOULEVARD, SOUTH, ROOM 1A,
        LAS VEGAS, NV, 89109, (702) 414-1000 - 0 ($2,040,043,536.00) Equity,
        (File 333-122978 - Feb. 24) (BR. 08)

S-4     COMMUNITY HEALTH SYSTEMS INC, 155 FRANKLIN RD, STE 400, BRENTWOOD, TN,
        37027, 6153739600 - 0 ($300,000,000.00) Non-Convertible Debt,
        (File 333-122979 - Feb. 24) (BR. 01)

S-4     TXU ENERGY CO LLC, 1601 BRYAN ST., DALLAS, TX, 75201,
        0 ($400,000,000.00) Non-Convertible Debt, (File 333-122980 - Feb. 24)
        (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
--------------------------------------------------------------------------------
1ST CONSTITUTION BANCORP                NJ       1.01,1.02,9.01   02/22/05

1ST NET TECHNOLOGIES INC                CO       8.01             02/22/05

21ST CENTURY TECHNOLOGIES INC           NV       8.01,9.01		02/18/05

649 COM INC                                      2.03			02/17/05

AARON RENTS INC                         GA       2.02,9.01		02/23/05

ACACIA RESEARCH CORP                    DE       2.02,9.01		02/24/05

ACCREDITED HOME LENDERS INC             DE       8.01,9.01		02/24/05

ACCREDO HEALTH INC                      DE       1.01,9.01		02/22/05

ADAMS GOLF INC                          DE       1.01			02/19/05

ADVANTAGE CAPITAL DEVELOPMENT CORP      NV       8.01			02/24/05

AGILE SOFTWARE CORP                     DE       2.02,9.01		02/24/05

AGREE REALTY CORP                       DE       2.02,9.01		02/24/05

ALAMOSA HOLDINGS INC                    DE       2.02,9.01		02/23/05

ALASKA COMMUNICATIONS SYSTEMS GROUP I   DE       2.02,5.02,8.01	02/23/05

ALBANY INTERNATIONAL CORP /DE/          DE       5.02			02/18/04

ALBANY INTERNATIONAL CORP /DE/          DE       1.01			02/17/05

Aldabra Acquisition CORP                DE       8.01,9.01		02/24/05

ALLEN ORGAN CO                          PA       2.02,9.01		02/24/05

ALLIED CAPITAL CORP                     MD       2.02			02/24/05

ALMOST FAMILY INC                       DE       8.01,9.01		02/22/05

ALTAIR NANOTECHNOLOGIES INC             A6       2.02,7.01,9.01	02/23/05

AMBASSADORS INTERNATIONAL INC           DE       2.02,9.01		02/22/05

AMEN PROPERTIES INC                     DE       3.02,9.01		01/28/05

AMERICAN BUSINESS FINANCIAL SERVICES    DE       2.05			02/17/05

AMERICAN CAPITAL STRATEGIES LTD                  1.01,2.04,9.01	02/17/05

American Community Bancorp, Inc.        IN       2.02,8.01,9.01	02/22/05

AMERICAN DENTAL PARTNERS INC            DE       2.02,9.01		02/23/05

AMERICAN ENTERPRISE MVA ACCOUNT                  4.01,9.01		02/18/05

AMERICAN EXPRESS CO                     NY       8.01			02/18/05

AMERICAN FINANCIAL REALTY TRUST                  2.02			02/24/05

AMERICAN INDEPENDENCE CORP              DE       7.01			02/24/05

AMERICAN LAND LEASE INC                 DE       8.01,9.01		02/23/05

AMERICAN WATER STAR  INC                NV       8.01,9.01		02/16/05

ANALEX CORP                             NY       2.02			12/31/04

ANALYSTS INTERNATIONAL CORP                      2.02,7.01,9.01	02/24/05

ANHEUSER-BUSCH COMPANIES, INC.          DE       1.01			02/23/05

ANTIGENICS INC /DE/                     DE       2.02,9.01		02/24/05

APPLIED SIGNAL TECHNOLOGY INC           CA       2.02,9.01		02/22/05

ARADYME CORP                            DE       8.01			02/16/05

ARAMARK CORP/DE                         DE       2.02,7.01,9.01	02/24/05

ARDEN REALTY LIMITED PARTNERSHIP        MD       8.01,9.01		02/23/05

ARGONAUT TECHNOLOGIES INC               DE       1.01,7.01,9.01	02/21/05    AMEND

ARI NETWORK SERVICES INC /WI            WI       2.02,9.01		02/24/05

ARMSTRONG WORLD INDUSTRIES INC          PA       8.01,9.01		02/24/05

ARTS WAY MANUFACTURING CO INC           DE       8.01			11/30/04

ASBURY AUTOMOTIVE GROUP INC             DE       2.02,7.01,9.01	12/31/04

ASPECT MEDICAL SYSTEMS INC              DE       1.01			02/17/05

ASTORIA FINANCIAL CORP                  DE       8.01,9.01		02/24/05

ASV INC /MN/                            MN       2.02,9.01		02/24/05

AUDIBLE INC                                      8.01			02/23/05

AXA FINANCIAL INC                       DE       2.02,7.01		02/24/05

BANC OF AMERICA MORTGAGE SECURITIES I   DE       9.01			02/23/05

BANCINSURANCE CORP                      OH       7.01,9.01		02/17/05

BANCTEC INC                             DE       5.02,9.01		02/18/05

BANK OF AMERICA CORP /DE/               DE       5.02,9.01		02/22/05

BANYAN CORP /OR/                        OR       3.02,4.01,8.01,9.01	09/01/04

Bay View Deposit CORP                   DE       8.01,9.01		02/17/05

BEA SYSTEMS INC                         DE       2.02,9.01		02/24/05

BEA SYSTEMS INC                         DE       1.01,5.02,9.01	02/24/05

BEAR STEARNS ASSET BACKED SECURITIES    DE       8.01			02/24/05

BELDEN CDT INC.                         DE       2.02,9.01		02/24/05

BELMONT BANCORP                         OH       8.01			02/22/05

BIOGEN IDEC INC                         DE       1.01			02/17/05

BLACKHAWK BANCORP INC                   WI       2.02,9.01		02/24/05

BLACKHAWK BANCORP INC                   WI       5.02			02/24/05

BLACKROCK INC /NY                       DE       1.01,2.03,5.02	02/18/05

BLUE COAT SYSTEMS INC                   DE       2.02,9.01		02/24/05

BLUE RIDGE REAL ESTATE CO               PA       1.01,9.01		02/17/05

BOEING CO                               DE       1.01,9.01		02/22/05

BRITTON & KOONTZ CAPITAL CORP           MS       7.01			02/22/05

BROCADE COMMUNICATIONS SYSTEMS INC      DE       1.01			02/18/05

BRUNSWICK CORP                          DE       2.02			02/24/05

BUILDING MATERIALS CORP OF AMERICA      DE       2.02,9.01		02/23/05

C H ROBINSON WORLDWIDE INC              DE       7.01			02/24/05

C-CHIP TECHNOLOGIES CORP                NV       7.01,9.01		02/23/05

C-CHIP TECHNOLOGIES CORP                NV       7.01,9.01		02/23/05    AMEND

CABLEVISION SYSTEMS CORP /NY            DE       2.02,9.01		02/23/05

CALIFORNIA COASTAL COMMUNITIES INC      DE       8.01			02/24/05

CAPITAL TITLE GROUP INC                 DE       2.02,9.01		02/24/05

CARMAX INC                              VA       8.01,9.01		02/22/05

CATALYST SEMICONDUCTOR INC              DE       2.02,8.01,9.01	02/24/05

CATALYTICA ENERGY SYSTEMS INC           DE       2.02,9.01		02/24/05

CDW CORP                                IL       1.01,9.01		02/22/05

CELEBRATE EXPRESS, INC.                          4.01,9.01		02/17/05

CENTRAL WIRELESS INC                    UT       1.01,3.02,9.01	01/31/05

CGI HOLDING CORP                        NV       1.01,2.01,9.01	02/21/05

CHECKERS DRIVE IN RESTAURANTS INC /DE   DE       7.01,9.01		02/19/05

CHINA DIRECT TRADING CORP               FL       8.01,9.01		02/21/05

CHIQUITA BRANDS INTERNATIONAL INC       NJ       5.02			02/17/05

CIT GROUP INC                           DE       5.02			02/24/05

CITADEL BROADCASTING CORP               DE       2.02,9.01		02/24/05

CITICORP MORTGAGE SECURITIES INC        DE       2.01			02/24/05

CITIZENS HOLDING CO /MS/                MS       7.01,9.01		02/24/05

CLAYTON WILLIAMS ENERGY INC /DE         DE       2.06,7.01,9.01	02/23/05

Coastal Bancshares Acquisition Corp.    TX       1.01			02/18/05

COEUR D ALENE MINES CORP                ID       2.02,9.01		02/22/05

COLLINS & AIKMAN CORP                   DE       1.01,9.01		02/18/05

COLUMBIA BAKERIES INC                   NV       1.03			02/16/05

COMMERCEFIRST BANCORP INC               MD       8.01,9.01		02/22/05

COMMERCIAL MORTGAGE PASS THROUGH CERT   DE       8.01,9.01		02/17/05

COMMUNITY HEALTH SYSTEMS INC            DE       2.02,7.01,9.01	02/24/05

COMMUNITY SHORES BANK CORP              MI       8.01,9.01		02/22/05

COMPUTER SOFTWARE INNOVATIONS INC       DE       9.01			01/31/05    AMEND

COMPX INTERNATIONAL INC                 DE       7.01,9.01		02/23/05

CONSOLIDATED ENERGY INC                 WY       2.01,2.03,3.02,7.01,9.01	02/24/05

CONSTAR INTERNATIONAL INC               DE       1.01			02/17/05

CONVERGYS CORP                          OH       1.01,9.01		02/24/05

CORE LABORATORIES N V                   P7       2.02			12/31/04

CORGENTECH INC                          DE       1.01,9.01		02/17/05

CORTLAND BANCORP INC                    OH       2.02			02/24/05

COUNTRYWIDE FINANCIAL CORP              DE       2.02,4.02,9.01	02/18/05

CRESCENT REAL ESTATE EQUITIES CO        TX       2.02,7.01,9.01	02/24/05

CRIIMI MAE INC                          MD       8.01,9.01		02/23/05

CRITICAL PATH INC                       CA       2.02,9.01		02/24/05

CRT PROPERTIES INC                      FL       1.01,9.01		02/17/05

Crusade Management Global Trust No. 2            8.01,9.01		02/22/05

CT COMMUNICATIONS INC /NC               NC       4.02			02/17/05

CUNO INC                                DE       2.02,9.01		02/23/05

CV THERAPEUTICS INC                     DE       2.02,9.01		02/24/05

CWHEQ, Inc.                                      8.01,9.01		02/24/05

CWMBS INC                               DE       8.01,9.01		02/15/05

CYTOGEN CORP                            DE       8.01			02/24/05

DAKOTA GROWERS PASTA CO INC             ND       2.03,9.01		02/22/05

DAYBREAK MINES INC                      WA       4.01,9.01		01/07/05    AMEND

DECKERS OUTDOOR CORP                    DE       2.02,9.01		02/23/05

DEERE & CO                              DE       1.01,5.03,8.01,9.01	02/23/05

DEFENSE INDUSTRIES INTERNATIONAL INC    NV       8.01,9.01		02/24/05

DENBURY RESOURCES INC                   DE       2.02,9.01		02/24/05

Diabetic Treatment Centers of America   DE       7.01			02/24/05

DIMON INC                               VA       7.01,9.01		02/24/05

DIVERSIFIED THERMAL SOLUTIONS INC       NV       2.01,9.01		01/31/05

DIXIE GROUP INC                         TN       2.02,9.01		02/24/05

DOCUCORP INTERNATIONAL INC              DE       2.02,9.01		02/23/05

DORAL FINANCIAL CORP                    PR       5.03,7.01,9.01	02/22/05

DUKE ENERGY CORP                        NC       5.02			02/22/05    AMEND

DYNAMICS RESEARCH CORP                  MA       2.02,9.01		02/23/05

DYNEGY INC /IL/                         IL       2.02,9.01		02/24/05

EASTERN AMERICAN NATURAL GAS TRUST      DE       9.01			02/24/05

EASTERN CO                              CT       1.01,9.01		02/22/05

EBAY INC                                DE       1.01,5.02,9.01	02/24/05

EDGE PETROLEUM CORP                     DE       2.02,9.01		02/24/05

EDO CORP                                NY       2.02			02/24/05

EMAGEON INC                                      2.02,9.01		02/24/05

EMC INSURANCE GROUP INC                 IA       2.02,7.01,9.01	02/24/05

ENERGENX, INC.                          NV       4.01,9.01		01/28/05    AMEND

ENERGY & ENGINE TECHNOLOGY CORP         NV       1.01,8.01		02/24/05

ENTRADA NETWORKS INC                    DE       4.01			02/23/05

ERIE INDEMNITY CO                       PA       2.02,9.01		02/23/05

ESCALADE INC                            IN       1.01,8.01,9.01	02/24/05

ESTERLINE TECHNOLOGIES CORP             DE       2.02,9.01		02/24/05

EVERGREEN SOLAR INC                     DE       2.02,9.01		02/24/05

EXACTECH INC                            FL       1.01			02/18/05

EZENIA INC                              DE       5.02,7.01,9.01	02/24/05

FAIRCHILD INTERNATIONAL CORP            NV       1.01,1.02,5.02,5.03,8.01,9.01	02/23/05

FARGO ELECTRONICS INC                            2.02,9.01		02/24/05

FIBERSTARS INC /CA/                     CA       2.02,9.01		02/18/05

FINDWHAT COM INC                        NV       2.02,9.01		02/23/05

FINDWHAT COM INC                        NV       1.01			02/22/05

FIRST INDUSTRIAL REALTY TRUST INC       MD       2.02			02/23/05

FIRST POTOMAC REALTY TRUST              MD       2.02,7.01,9.01	02/24/05

FIRST SOUTH BANCORP INC /VA/            VA       1.01,5.02		01/27/05

FIRST UNION COM MOR SEC INC COM MOR P   NY       8.01,9.01		02/17/05

FIRST UNION COMM MORT TRUST COMM MOR    NY       8.01,9.01		02/17/05

FIRST UNION COMM MORT TRUST COMM MOR    NY       8.01,9.01		02/17/05

FIRST UNION COMMERCIAL MORTGAGE SECUR   NC       8.01,9.01		02/18/05

FIRST UNION LEH BRO BANK OF AMER COM    NY       8.01,9.01		02/18/05

FLORIDA EAST COAST INDUSTRIES INC       FL       1.01,2.03,9.01	02/24/05

FMC CORP                                DE       1.01			02/17/05

FMC TECHNOLOGIES INC                             7.01,9.01		02/24/05

FNB CORP/FL/                            FL       2.01,5.02,9.01	02/18/05

FNB FINANCIAL SERVICES CORP             NC       8.01,9.01		02/22/05

FONIX CORP                              DE       3.02			02/22/05

Franklin Auto Trust 2004-2              DE       8.01,9.01		01/31/05

FREMONT GENERAL CORP                    NV       2.02			02/24/05

FTI CONSULTING INC                      MD       1.01,9.01		10/28/04

FUN CITY POPCORN INC                    NV       5.02,5.03,9.01	02/22/05

GAP INC                                 DE       2.02,7.01,9.01	02/24/05

GASCO ENERGY INC                        NV       8.01,9.01		02/23/05

GCCFC 2005-GG3                                   8.01,9.01		02/18/05

GCI INC                                 AK       2.02,9.01		02/23/05

GENE LOGIC INC                          DE       1.01			02/24/05

GENENTECH INC                           DE       1.01,5.02,9.01	02/17/05

GENERAL COMMUNICATION INC               AK       2.02,9.01		02/23/05

GENERAL MARITIME CORP/                           2.02,9.01		02/23/05

GENESIS HEALTHCARE CORP                 PA       7.01,9.01		02/23/05

GENLYTE GROUP INC                       DE       1.01			02/18/05

GETTY IMAGES INC                        DE       1.02			02/18/05

GLIMCHER REALTY TRUST                   MD       2.02,9.01		02/24/05

GLOBAL POWER EQUIPMENT GROUP INC/       DE       9.01			02/24/05

GRAMERCY CAPITAL CORP                   MD       8.01			02/18/05

GRANITE CITY FOOD & BREWERY LTD         MN       3.02			11/04/04    AMEND

GREAT SOUTHERN BANCORP INC              DE       1.01,9.01		12/15/04

GREENE COUNTY BANCSHARES INC            TN       1.01,9.01		01/25/05

GREY WOLF INC                           TX       2.02,9.01		02/23/05

GROUP 1 AUTOMOTIVE INC                  DE       2.02,9.01		02/24/05

HANCOCK FABRICS INC                     DE       8.01,9.01		02/22/05

HANGER ORTHOPEDIC GROUP INC             DE       1.01,9.01		02/23/05

Hartford Life Global Funding Trust 20   CT       1.03,2.01,8.01,9.01	02/15/05

Hartford Life Global Funding Trust 20   CT       1.03,2.01,8.01,9.01	02/15/05

Hartford Life Global Funding Trust 20   CT       1.03,2.01,8.01,9.01	02/15/05

Hartford Life Global Funding Trust 20   CT       1.03,2.01,8.01,9.01	02/15/05

Hartford Life Global Funding Trust 20   CT       1.03,2.01,8.01,9.01	02/15/05

Hartford Life Global Funding Trust 20   CT       1.03,2.01,8.01,9.01	02/15/05

Hartford Life Global Funding Trust 20   CT       1.03,2.01,8.01,9.01	02/15/05

HAWK CORP                               DE       7.01,9.01		02/23/05

HEADWATERS INC                          DE       8.01,9.01		02/23/05

HEICO CORP                              FL       2.02,9.01		02/24/05

HILB ROGAL & HOBBS CO                   VA       2.02,9.01		02/23/05

HMB Acceptance Corp.                    DE       8.01			02/23/05

HOME DEPOT INC                          DE       5.02,9.01		02/24/05

HOME FINANCIAL BANCORP                  IN       3.01,9.01		02/22/05

HORIZON BANCORPORATION INC              FL       2.02,5.02,9.01	02/23/05

HORNBECK OFFSHORE SERVICES INC /LA      DE       2.02,9.01		02/24/05

HOST MARRIOTT CORP/                     MD       2.02,9.01		02/24/05

HOST MARRIOTT CORP/                     MD       1.01,9.01		02/17/05

HOUSTON OPERATING CO                    DE       9.01			02/22/05    AMEND

HUBBELL INC                             CT       1.01,9.01		02/17/05

HUNTSMAN LLC                            UT       2.04			02/17/05

IDENIX PHARMACEUTICALS INC                       2.02			02/24/05

IDS LIFE INSURANCE CO                   MN       4.01,9.01		02/18/05

IHOP CORP                               DE       2.02,9.01		02/24/05

ILLUMINA INC                            CA       1.01,9.01		02/22/05    AMEND

IMAGING DIAGNOSTIC SYSTEMS INC /FL/     FL       5.03			02/23/05

IMAGING DIAGNOSTIC SYSTEMS INC /FL/     FL       1.01			02/23/05

INDUSTRIAL DISTRIBUTION GROUP INC       DE       2.02,9.01		02/24/05

INFOCUS CORP                            OR       1.01,9.01		02/17/05

INFONOW CORP /                          DE       2.05			02/24/05

INFORMEDIX HOLDINGS INC                 NV       3.02,9.01		02/17/05

INGRAM MICRO INC                        DE       2.02,9.01		02/24/05

INKINE PHARMACEUTICAL CO INC            NY       2.02			02/23/05

INSIGHT COMMUNICATIONS CO INC           DE       2.02,9.01		02/24/05

INTEGRA LIFESCIENCES HOLDINGS CORP      DE       5.03,9.01		02/24/05

INTEGRAMED AMERICA INC                  DE       7.01,9.01		02/24/05

INTERACTIVE DATA CORP/MA/               DE       2.02,9.01		02/24/05

INTERFACE INC                           GA       2.02,7.01,9.01	02/23/05

INTERNATIONAL BUSINESS MACHINES CORP    NY       7.01			02/24/05

INTERNATIONAL PAPER CO /NEW/            NY       7.01,9.01		02/24/05

IVAX CORP                               FL       1.01,2.03,3.02,9.01	
02/23/05

JACK IN THE BOX INC /NEW/               DE       1.01,9.01		02/24/05

JACKSONVILLE BANCORP INC /FL/           FL       8.01,9.01		02/21/05

JAKKS PACIFIC INC                       DE       2.02,4.02,9.01	02/24/05    AMEND

JOY GLOBAL INC                          DE       2.02			01/29/05

KAMAN CORP                              CT       1.01,9.01		02/24/05

KINGTHOMASON GROUP INC                  NV       7.01,9.01		02/14/05

KNIGHTSBRIDGE FINE WINES INC            NV       5.03,9.01		02/23/05    AMEND

KOHLS CORPORATION                       WI       2.02,9.01		02/24/05

KOPIN CORP                              DE       2.02,9.01		02/24/05

KRISPY KREME DOUGHNUTS INC              NC       8.01,9.01		02/24/05

LA QUINTA CORP                          DE       2.02,9.01		02/24/05

LA QUINTA PROPERTIES INC                DE       2.02,9.01		02/24/05

LAUREL CAPITAL GROUP INC                PA       4.01,9.01		02/17/05

LAWRENCE FINANCIAL HOLDINGS INC         MD       5.04,9.01		02/24/05

LB-UBS Commercial Mortgage Trust 2005            8.01,9.01		02/17/05

LEAP WIRELESS INTERNATIONAL INC         DE       1.01			02/17/05

LEVEL 3 COMMUNICATIONS INC              DE       8.01,9.01		02/18/05

LEVI STRAUSS & CO                       DE       8.01,9.01		02/24/05

LEVI STRAUSS & CO                       DE       7.01,8.01,9.01	02/24/05

LEXICON GENETICS INC/TX                 DE       2.02,9.01		02/24/05

LIBERTY PROPERTY TRUST                  MD       1.01,9.01		02/24/05

LIMELIGHT MEDIA GROUP INC               NV       7.01			02/24/05

LIMITED BRANDS INC                      DE       2.02,7.01		02/24/05

LION INC/WA                             WA       2.02,9.01		02/24/05

LIONS PETROLEUM, INC                    DE       1.01,5.02		02/23/05

LIPID SCIENCES INC/                     AZ       7.01,9.01		02/24/05

LKQ CORP                                DE       2.02,9.01		02/24/05

LOGICVISION INC                         DE       1.01,5.02,8.01	02/18/05

LYONDELL CHEMICAL CO                    DE       1.01,5.02,9.01	02/24/05

MAGNA ENTERTAINMENT CORP                DE       2.02,9.01		02/22/05

MAINSOURCE FINANCIAL GROUP              IN       1.01,9.01		02/24/05

MAINSOURCE FINANCIAL GROUP              IN       1.01,9.01		02/24/05

MANTECH INTERNATIONAL CORP              DE       2.02,2.05,7.01,9.01	
02/24/05

MARKETAXESS HOLDINGS INC                         5.02			02/17/05

MARVELL TECHNOLOGY GROUP LTD            D0       2.02,9.01		02/24/05

MARVELL TECHNOLOGY GROUP LTD            D0       5.05			02/19/05

MASSEY ENERGY CO                        DE       5.02			02/07/05    AMEND

MAXWELL TECHNOLOGIES INC                DE       2.02,9.01		02/24/05

McAfee, Inc.                            DE       2.02,9.01		02/24/05

MCDATA CORP                             DE       2.02,7.01,9.01	02/24/05

MCGRATH RENTCORP                        CA       2.02,9.01		02/24/05

MDU RESOURCES GROUP INC                 DE       1.01,9.01		02/17/05

MEADOWBROOK INSURANCE GROUP INC         MI       8.01,9.01		02/17/05

MEDIACOM COMMUNICATIONS CORP            DE       1.01			02/17/05

MERRILL LYNCH MORT INV INC ASST BACK    DE       8.01,9.01		05/25/04

MERRILL LYNCH MORT INV INC ASST BACK    DE       8.01,9.01		06/25/04

MERRILL LYNCH MORT INV INC ASST BACK    DE       8.01,9.01		09/27/04

MERRILL LYNCH MORT INV INC ASST BACK    DE       8.01,9.01		12/27/04

MERRILL LYNCH MORT INV INC ASST BACK    DE       8.01,9.01		07/26/04

MERRILL LYNCH MORT INV INC ASST BACK    DE       8.01,9.01		09/27/04

METASOLV INC                            DE       9.01			02/23/05

METROLOGIC INSTRUMENTS INC              NJ       2.02,9.01		02/23/05

MICROCHIP TECHNOLOGY INC                DE       1.01			02/17/05

MICROFIELD GROUP INC                    OR       5.02			02/18/05

MICROFINANCIAL INC                      MA       2.02,9.01		02/23/05

MICROISLET INC                          NV       1.01,9.01		02/17/05

MICROISLET INC                          NV       1.01,9.01		02/17/05

MINRAD INTERNATIONAL, INC.              NV       1.01,9.01		02/24/05

MIRANT CORP                             DE       1.01			02/22/05

MOBILE MINI INC                         DE       2.02,9.01		02/24/05

MOCON INC                               MN       2.02,9.01		02/24/05

MOTORCAR PARTS  AMERICA INC             NY       4.02,9.01		02/17/05    AMEND

MRV COMMUNICATIONS INC                  DE       1.01,8.01		10/20/04

MRV COMMUNICATIONS INC                  DE       1.01			02/17/05

Mueller Group, Inc.                     DE       1.01,9.01		02/18/05

Mueller Water Products, Inc.            DE       1.01,9.01		02/18/05

Nalco Holding CO                                 8.01,9.01		02/23/05

NANO SUPERLATTICE TECHNOLOGY INC.                5.03			12/30/04

NanoSignal CORP                         NV       8.01			02/23/05

NanoSignal CORP                         NV       8.01			02/23/05

NanoSignal CORP                         NV       8.01			02/23/05

NASDAQ STOCK MARKET INC                 DE       2.02,9.01		02/24/05

NATIONAL PENN BANCSHARES INC            PA       2.02,7.01		02/23/05

NATIONWIDE HEALTH PROPERTIES INC        MD       2.02,9.01		02/24/05

NATURAL GAS SERVICES GROUP INC                   2.02,9.01		02/24/05

NDCHEALTH CORP                          DE       1.01,8.01,9.01	02/23/05

NDCHEALTH CORP                          DE       8.01,9.01		02/24/05

New Century Mortgage Securities LLC              9.01			02/16/05

NEW PLAN EXCEL REALTY TRUST INC         MD       2.02,5.02,8.01,9.01	
02/24/05

NEW YORK TIMES CO                       NY       1.01,9.01		02/17/05

NEWMIL BANCORP INC                      DE       1.01			02/23/05

NEWMONT MINING CORP /DE/                DE       2.02,9.01		02/24/05

NIKU CORP                               DE       2.02,9.01		02/24/05

NOBLE INTERNATIONAL LTD                 DE       2.02,9.01		02/24/05

NOMURA ASSET ACCEPTANCE CORP            DE       8.01,9.01		02/22/05

NORDSTROM INC                           WA       1.01			02/24/05

NORTH COAST PARTNERS INC                DE       5.01,9.01		02/24/05    AMEND

NORTHERN BORDER PARTNERS LP             DE       7.01,9.01		02/24/05

NOVEX SYSTEMS INTERNATIONAL INC         NY       8.01			02/21/05

NRG ENERGY, INC.                        DE       1.01,2.03		02/18/05

NUTRA PHARMA CORP                       CA       4.01,9.01		02/24/05

OCEAN FRESH SEAFOOD MARKETPLACE INC     FL       1.01,9.01		03/11/04

OCTUS INC                               CA       7.01			02/22/05

OCWEN FINANCIAL CORP                    FL       5.02			02/24/05

ODYSSEY MARINE EXPLORATION INC          NV       7.01,9.01		02/23/05

OFFICE DEPOT INC                        DE       1.01,8.01		02/17/05

OIL DRI CORPORATION OF AMERICA          DE       2.02,9.01		01/31/05

OMEGA FINANCIAL CORP /PA/               PA       2.02,9.01		02/24/05

OMNI ENERGY SERVICES CORP               LA       4.01,9.01		02/24/05

OMNICARE INC                            DE       2.02,9.01		02/24/05

ONYX SOFTWARE CORP/WA                   WA       2.02,9.01		02/24/05

OPINION RESEARCH CORP                   DE       2.02,9.01		02/24/05

OPTION CARE INC/DE                      DE       2.02,9.01		02/22/05

ORALABS HOLDING CORP                    CO       1.01,7.01,9.01	02/23/05

ORGANITECH USA INC                      DE       8.01			02/24/05

ORIGEN FINANCIAL INC                    DE       2.02			02/23/05

OUTBACK STEAKHOUSE INC                  DE       7.01,9.01		02/24/05

OVERSEAS SHIPHOLDING GROUP INC          DE       2.02			02/24/05

OVERSTOCK COM INC                       UT       1.01,9.01		02/18/05

OWENS CORNING                           DE       8.01,9.01		02/23/05

PAR PHARMACEUTICAL COMPANIES, INC.      NH       2.02,9.01		02/24/05

PARADIGM MEDICAL INDUSTRIES INC         DE       8.01,9.01		02/22/05

PARAGON REAL ESTATE EQUITY & INVESTME   MD       8.01,9.01		02/22/05

PAREXEL INTERNATIONAL CORP              MA       1.01,9.01		02/21/05

PATINA OIL & GAS CORP                   DE       2.02,5.02,8.01,9.01	02/21/05

PATTERSON COMPANIES, INC.               MN       2.02,9.01		02/24/05

PENN ENGINEERING & MANUFACTURING CORP   DE       2.02,9.01		02/23/05

PENN NATIONAL GAMING INC                PA       7.01,9.01		02/24/05

PFIZER INC                              DE       5.02,5.03,9.01	02/24/05

PHARMACOPEIA DRUG DISCOVERY INC         DE       8.01			02/22/05

PLAINS ALL AMERICAN PIPELINE LP         DE       2.02,7.01,9.01	02/24/05

PLAINS EXPLORATION & PRODUCTION CO      DE       1.01			02/17/05

PLATO LEARNING INC                      DE       2.02,7.01,9.01	02/24/05

POLARIS INDUSTRIES INC/MN               MN       7.01			02/24/05

PORTAL SOFTWARE INC                     DE       1.01,9.01		02/18/05

PORTEC RAIL PRODUCTS INC                WV       2.02,9.01		02/23/05

POWER2SHIP INC                          NV       1.01,7.01,9.01	02/16/05

PPL ELECTRIC UTILITIES CORP             PA       1.01,2.03		02/24/05

PREFERRED VOICE INC                     DE       5.02			02/21/05

PREFORMED LINE PRODUCTS CO              OH       2.02,9.01		02/24/05

PRESIDENTIAL LIFE CORP                  DE       4.02			02/23/05

PRESSTEK INC /DE/                       DE       2.02,9.01		02/24/05

PRESSURE BIOSCIENCES INC                MA       1.01,3.01,8.01,9.01	02/17/05

PRIDE INTERNATIONAL INC                 DE       1.01			02/17/05

PRINCIPAL LIFE INSURANCE CO             IA       9.01			02/18/05

PRINCIPAL LIFE INSURANCE CO             IA       9.01			02/18/05

PRINCIPAL LIFE INSURANCE CO             IA       9.01			02/18/05

PRIORITY HEALTHCARE CORP                IN       2.02,9.01		02/24/05

PROCENTURY CORP                                  2.02,9.01		02/23/05

QLOGIC CORP                             DE       5.02,5.03,8.01,9.01	02/17/05

QUANEX CORP                             DE       2.01,9.01		12/09/04    AMEND

QUIGLEY CORP                            NV       2.02,8.01,9.01	02/24/05

QUINTON CARDIOLOGY SYSTEMS INC          DE       2.02,9.01		02/24/05

QWEST COMMUNICATIONS INTERNATIONAL IN   DE       8.01			02/24/05

R H DONNELLEY CORP                      DE       2.02			02/24/05

RAE SYSTEMS INC                         DE       7.01,9.01		02/23/05

RANGE RESOURCES CORP                    DE       8.01,9.01		02/23/05

RENAISSANCERE HOLDINGS LTD                       2.02,4.02,9.01	02/22/05

REPUBLIC BANCORP INC                    MI       5.02			02/24/05

RETURN ON INVESTMENT CORP               DE       8.01			02/24/05

ROCK OF AGES CORP                       DE       2.02,5.02,9.01	02/24/05

ROCK OF AGES CORP                       DE       2.02,5.02,9.01	02/24/05    AMEND

ROCKWELL MEDICAL TECHNOLOGIES INC       MI       2.02,7.01,9.01	02/24/05

ROCKWELL MEDICAL TECHNOLOGIES INC       MI       7.01,9.01		02/24/05

ROCKY MOUNTAIN CHOCOLATE FACTORY INC    CO       8.01,9.01		02/24/05

ROPER INDUSTRIES INC /DE/               DE       2.02,9.01		02/23/05

RSV BANCORP INC                         PA       4.01			02/17/05

S&C HOLDCO 3 INC                                 1.01			02/24/05

SAFEWAY INC                             DE       2.02,9.01		02/24/05

SAGA COMMUNICATIONS INC                 DE       2.02,9.01		02/24/05

SANMINA-SCI CORP                        DE       1.01,2.03,9.01	02/24/05

SAUER DANFOSS INC                       DE       2.02,9.01		02/24/05

SAUL CENTERS INC                        MD       2.02,9.01		02/23/05

SCIENTIFIC ATLANTA INC                  GA       1.01			02/20/05

SCIENTIFIC GAMES CORP                   DE       2.02,8.01,9.01	02/23/05

SCM MICROSYSTEMS INC                    DE       2.02,9.01		02/24/05

SCOTTISH RE GROUP LTD                   E9       5.02			02/21/05

SECURE AUTOMATED FILING ENTERPRISES              8.01			02/23/05

SELECT MEDICAL CORP                     DE       5.01,9.01		02/24/05

SEMCO ENERGY INC                        MI       2.02,9.01		02/24/05

SEPRACOR INC /DE/                       DE       1.01,9.01		02/17/05

SEQUOIA RESIDENTIAL FUNDING INC                  8.01			02/24/05

SERACARE LIFE SCIENCES INC                       1.01,2.01,9.01	09/14/04    AMEND

SERVICEMASTER CO                        DE       1.01,2.03,3.03,5.03,9.01	02/24/05

SFBC INTERNATIONAL INC                  DE       2.02,9.01		02/24/05

SHENANDOAH TELECOMMUNICATIONS CO/VA/    VA       2.02,9.01		02/23/05

SHERWOOD BRANDS INC                     NC       1.01,5.02		02/22/05

SHUFFLE MASTER INC                      MN       8.01			02/24/05

SIEBEL SYSTEMS INC                      DE       1.01			02/24/05

SIENNA BROADCASTING CORP                DE       4.01,9.01		02/22/05

SINA CORP                                        1.01,3.03,8.01,9.01	02/22/05

SiVault Systems, Inc.                   NV       2.01,9.01		11/30/04

SMITH MICRO SOFTWARE INC                DE       1.01,3.02,9.01	02/18/05

SMUCKER J M CO                          OH       8.01			02/18/05

SMURFIT STONE CONTAINER CORP            DE       1.01			02/23/05

SNAP ON INC                             DE       1.01,5.02,9.01	02/18/05

SNAP ON INC                             DE       5.04,9.01		02/24/05

SOUTHWEST BANCORP OF TEXAS INC          TX       2.02,7.01,9.01	02/24/05

SPATIALIZER AUDIO LABORATORIES INC      DE       1.01			02/21/05

SPEEDWAY MOTORSPORTS INC                DE       2.02,9.01		02/23/05

SPHERIX INC                             DE       5.02,9.01		02/24/05

ST MARY LAND & EXPLORATION CO           DE       2.02,9.01		02/24/05

STANDARD PACIFIC CORP /DE/              DE       1.01			02/22/05

STAPLES INC                             DE       2.02,8.01		02/24/05

STEINER LEISURE LTD                     C5       2.02			12/31/04

STRESSGEN BIOTECHNOLOGIES CORP                   1.01,5.02,7.01	10/19/04

STRESSGEN BIOTECHNOLOGIES CORP                   7.01,9.01		02/24/05

STRUCTURED ASSET SECURITIES CORP        DE       8.01,9.01		02/24/05

STRUCTURED ASSET SECURITIES CORP        DE       8.01			02/24/05

SUN COMMUNITIES INC                     MD       2.02			02/24/05

SUPERGEN INC                            DE       2.02,9.01		02/24/05

SUPERIOR ENERGY SERVICES INC            DE       2.02,9.01		02/24/05

SYBASE INC                              DE       1.01,8.01,9.01	02/18/05

SYMBION INC/TN                          DE       2.02,9.01		02/23/05

Symmetry Medical Inc.                   DE       2.02,9.01		02/23/05

SYNAGRO TECHNOLOGIES INC                DE       2.02,4.02,9.01	02/24/05

SYNTHETIC BLOOD INTERNATIONAL INC       NJ       3.02,9.01		02/23/05

TAG ENTERTAINMENT CORP                  DE       4.01,8.01,9.01	02/08/05

Tarpon Industries, Inc.                 MI       1.01,2.01,2.03,9.01	02/17/05

TECUMSEH PRODUCTS CO                    MI       5.03,9.01		02/23/05

TEKELEC                                 CA       2.02,9.01		02/24/05

TENNECO AUTOMOTIVE INC                  DE       1.01,3.03,9.01	02/17/05

TEXAS REGIONAL BANCSHARES INC           TX       5.02,9.01		02/24/05

TITAN INTERNATIONAL INC                 IL       2.02,9.01		02/24/05

TLC VISION CORP                         A6       2.01,9.01		02/22/05

TLC VISION CORP                         A6       8.01,9.01		02/24/05

TNX TELEVISION HOLDINGS INC             NV       8.01,9.01		02/22/05

TODCO                                   DE       8.01			02/23/05

TOOTSIE ROLL INDUSTRIES INC             VA       8.01			12/31/04

TOREADOR RESOURCES CORP                 DE       1.01,2.03,3.02,3.03,9.01	02/24/05

TREX CO INC                             DE       1.01			02/17/05

TRINITY CAPITAL CORP                             8.01			02/17/05

TRUE HEALTH INC                         UT       3.02			02/21/05

ULTIMATE ELECTRONICS INC                DE       3.01			02/23/05

ULTRASTRIP SYSTEMS INC                  FL       5.02			02/24/05

ULTRATECH INC                           DE       7.01,9.01		02/24/05

UNION DENTAL HOLDINGS, INC.             FL       5.02,5.03,9.01	02/17/05

UNIONBANCAL CORP                        CA       1.01,9.01		02/23/05

UNISOURCE ENERGY CORP                   AZ       8.01,9.01		02/24/05

UNITED FINANCIAL CORP \MN\              MN       2.02,7.01,9.01	02/23/05

VALEANT PHARMACEUTICALS INTERNATIONAL   DE       2.02,9.01		02/24/05

VALHI INC /DE/                          DE       7.01,9.01		02/24/05

VARIAN MEDICAL SYSTEMS INC              DE       1.01,9.01		02/17/05

VCA ANTECH INC                          DE       2.02,8.01,9.01	02/24/05

VECTOR GROUP LTD                        DE       2.03,3.02		02/24/05

VENUS BEAUTY SUPPLY INC                 FL       5.01			02/18/05

VERSO TECHNOLOGIES INC                  MN       2.02,9.01		02/24/05

VERTICALNET INC                         PA       2.02,9.01		02/23/05

VERTIS INC                              DE       2.02,7.01,9.01	02/23/05

VIACOM INC                              DE       2.02,9.01		02/24/05

VIASYS HEALTHCARE INC                   DE       2.02,9.01		02/24/05

VIRTGAME COM CORP                       DE       7.01,9.01		02/24/05

Wachovia Auto Owner Trust 2004-A                 8.01,9.01		02/22/05

Wachovia Auto Owner Trust 2004-B        DE       8.01,9.01		02/22/05

Wachovia Bank Commercial Mortgage Tru   NC       8.01,9.01		02/17/05

WACHOVIA COMMERCIAL MORT SEC INC  PAS   NC       8.01,9.01		02/15/05

WACHOVIA COMMERCIAL MORT SEC INC COM    NC       8.01,9.01		02/15/05

WACHOVIA COMMERCIAL MORTGAGE SECURITI   NC       8.01,9.01		02/18/05

WALTER INDUSTRIES INC /NEW/             DE       1.01,9.01		02/17/05

WARWICK VALLEY TELEPHONE CO             NY       8.01			02/24/05

WASHINGTON MUTUAL MORTGAGE SECURITIES   DE       9.01			02/22/05

WASTE CONNECTIONS INC/DE                DE       1.01			02/21/05

WEBMETHODS INC                          DE       3.01,7.01,9.01	02/23/05

WEBSIDESTORY INC                        CA       2.02,9.01		02/24/05

WELLS FARGO ASSET SECURITIES CORP       DE       8.01,9.01		02/22/05

WESTERN GAS RESOURCES INC               DE       7.01,9.01		02/24/05

PGM: wfr0007                           U.S. Securities and Exchange Commission

WESTERN GAS RESOURCES INC               DE       2.02,9.01		02/24/05

WESTERN WATER CO                        DE       7.01,8.01		02/18/05

WILMINGTON TRUST CORP                   DE       1.01			02/23/05

WINLAND ELECTRONICS INC                 MN       2.02,9.01		02/24/05

WINN DIXIE STORES INC                   FL       1.01,1.03,2.03,2.04,3.01,7.01	02/17/05

WMS INDUSTRIES INC /DE/                 DE       1.01,9.01		02/18/05

WOLVERINE TUBE INC                      DE       2.02,9.01		02/24/05

WORONOCO BANCORP INC                    DE       7.01,9.01		02/24/05

XETA TECHNOLOGIES INC                   OK       2.02,9.01		02/23/05

YAK COMMUNICATIONS INC                  FL       8.01,9.01		02/23/05

YORK INTERNATIONAL CORP /DE/            DE       2.02,9.01		02/24/05

YORK WATER CO                           PA       2.02,9.01		02/24/05

ZENITH NATIONAL INSURANCE CORP          DE       1.01,9.01		02/24/05