SEC NEWS DIGEST

Issue 2004-200                                              October 18, 2004

     

COMMISSION ANNOUNCEMENTS


REPORT ON ADMINISTRATIVE PROCEEDINGS ISSUED

     A  Report  on Administrative Proceedings issued for the Period April  1,
     2004, through Sept. 30, 2004, has been issued giving summary statistical
     information  on  the  Commission's administrative proceedings  caseload.
     The  reports, issued each October and April, are published  in  the  SEC
     Docket and appear on the Commission's website.   (Rel. 34-50550)


ENFORCEMENT PROCEEDINGS


SEC  INSTITUES  ADMINISTATIVE PROCEEDINGS AGAINST MICHAEL LOMAS  AND  MICHAEL
YOUNG

     On  October  15,  the  Commission instituted administrative  proceedings
     against  Michael A. Lomas and Michael L. Young, based on the  entry,  on
     Sept.  21, 2004, of an order by the U.S. District Court for the Northern
     District  of Georgia, permanently enjoining them from future  violations
     of  Sections  5(a),  5(c),  and 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, and from aiding and  abetting
     future  violations of Section 15(a) of the Exchange  Act  in  the  civil
     action entitled SEC v. Mobile Billboards of America, Inc., International
     Payphone  Company, Reserve Guaranty Trust, Michael A. Lomas and  Michael
     L. Young, Civil Action No. 1:04-CV-2763 (N.D.Ga. Sept. 21, 2004).
     
     The  Commissions complaint alleged that defendants Lomas, Young, Mobile
     Billboards  of  America,  Inc.,  Outdoor Media  Industries  and  Reserve
     Guaranty  Trust operated a Ponzi scheme involving the sale and leaseback
     of  mobile  billboards,  selling  more  than  $60.5  million  of  mobile
     billboard  investments to more than 700 investors nationwide.  According
     to the complaint, companies controlled by Lomas and Young sold investors
     a  billboard  frame  that attached to the sides of a  truck  and  a  GPS
     monitoring  system  for  $20,000, entered into  an  agreement  with  the
     investor  to buy back the frame at the end of the seven-year  lease  for
     its  original purchase price, and leased the billboard frames back  from
     investors  for  seven  years for monthly payments equivalent  to  13.49%
     annually.   According  to the complaint, Reserve Guaranty  Trust  issued
     Trust  Secured Certificates that guaranteed funding for the commitment
     to buy back the billboard frames at full price at the end of each seven-
     year lease.   The complaint alleged that the collective business did not
     generate  sufficient advertising revenue to make monthly lease  payments
     to  investors and, instead, relied on new investor money to  make  those
     payments.  The complaint also alleged that Lomas and Young directed  the
     independent  sales  agents who sold the investment.   According  to  the
     complaint,  these  sales  agents were acting as  broker-dealers  without
     being registered with the Commission as broker-dealers.
     
     A  hearing  will  be  scheduled before an administrative  law  judge  to
     determine  whether the allegations contained in the Order are  true,  to
     provide the Respondents an opportunity to dispute these allegations, and
     to determine what, if any, remedial sanctions are appropriate and in the
     public interest.
     
     The  Order  requires the Administrative Law Judge to  issue  an  initial
     decision no later that 210 days from the date of service of this  Order,
     pursuant to Rule 360(a)(2) of the Commissions Rules of Practice.  (Rel.
     34-50551; File No. 3-11710)


TRUST INDENTURE ACT RELEASES
     

ORDER GRANTING APPLICATION FOR EXEMPTION

     The  Commission  has  issued an order on  an  application  filed  by
     Petroleos  Mexicanos  (Pemex) and the Pemex Project  Funding  Master
     Trust under Section 304(d) of the Trust Indenture Act of 1939.   The
     order conditionally exempts from the provisions of Section 316(b) of
     the   1939  Act  an  indenture  between  Pemex,  certain  subsidiary
     guarantors  of Pemex  and Deutsche Bank Trust Company  Americas,  as
     trustee,  and  an  indenture  between the  Master  Trust,  Pemex  as
     guarantor, certain subsidiary guarantors of Pemex and Deutsche  Bank
     Trust  Company Americas, as trustee.  (Rel. TI-2430;  File  No.  22-
     28755)


SELF-REGULATORY ORGANIZATIONS
     

IMMEDATE EFFECTIVENESS OF PROPOSED RULE CHANGES

     A  proposed  rule change (SR-Amex-2004-77) filed by the  American  Stock
     Exchange  that  allows  ratio orders within  certain  permissible  ratio
     limits  to  be  executed  through the Amex and to  be  included  in  the
     exception to the priority rules currently in place for spread, straddle,
     and  combination orders, has become effective under Section  19(b)(3)(A)
     of  the Securities Exchange Act of 1934.  Publication of the proposal is
     expected  in the Federal Register during the week of October 18.   (Rel.
     34-50525)
     
     A  proposed  rule  change (SR-CHX-2004-33) filed by  the  Chicago  Stock
     Exchange  relating to floor broker network and connectivity charges  has
     become immediately effective under Section 19(b)(3)(A) of the Securities
     Exchange  Act of 1934.  Publication of the proposal is expected  in  the
     Federal Register during the week of October 18.  (Rel. 34-50528)
     
PROPOSED RULE CHANGES

     The  National  Association of Securities Dealers filed a  proposed  rule
     change  (SR-NASD-2004-153)  to  amend  NASD  Rule  2860  to  provide   a
     conditional  exemption  from  stock  options  position  limits  for  OTC
     Derivatives  Dealers.  Publication of the proposal is  expected  in  the
     Federal Register during the week of October 18.  (Rel. 34-50539)

     The  National  Association of Securities, through  its  subsidiary,  The
     Nasdaq  Stock  Market, Inc., has filed a proposed rule change  (SR-NASD-
     2004-147)  to  modify  the bid price compliance periods  on  the  Nasdaq
     National  Market  and  the Nasdaq SmallCap Market and  to  require  non-
     Canadian  foreign  issuers to satisfy the minimum bid price  and  market
     value  of  publicly  held  shares requirements  applicable  to  domestic
     issuers   for   continued  listing  on  the  Nasdaq   SmallCap   Market.
     Publication  of the proposal is expected in the Federal Register  during
     the week of October 18.  (Rel. 34-50541)
     
     The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE-
     2004-25)  and  Amendment No. 1 thereto relating  to  Designated  Primary
     Market-Makers obligations.  Publication of the proposal is  expected  in
     the Federal Register during the week of October 18.  (Rel. 34-50548)
     

SECURITIES ACT REGISTRATIONS
     

     The following registration statements have been filed with the SEC under
     the  Securities  Act  of  1933.   The reported  information  appears  as
     follows:   Form,  Name, Address and Phone Number (if available)  of  the
     issuer  of the security; Title and the number and/or face amount of  the
     securities being offered; Name of the managing underwriter or  depositor
     (if  applicable);  File number and date filed; Assigned  Branch;  and  a
     designation if the statement is a New Issue.

     Registration statements may be obtained in person or by writing  to  the
     Commission's  Public  Reference  Branch  at  450  Fifth  Street,   N.W.,
     Washington,  D.C.  20549  or  at  the  following  e-mail  box   address:
     <publicinfo@sec.gov>.  In most cases, this information is also available
     on the Commission's website: <www.sec.gov>.


     
S-8     MICHELEX CORP, 430 4TH STREET, OGEN, UT, 84404, 8013926056 -
        1,511,308 ($589,410.00) Equity, (File 333-119758 - Oct. 15) (BR. 09)

SB-2    UNITY WIRELESS CORP, 1800337664 - 13,731,929 ($2,334,427.93) Equity,
        (File 333-119759 - Oct. 15) (BR. 37)

SB-2    AXESSTEL INC, 6305 LUSK BOULEVARD, SAN DIEGO, CA, 92121, 8586252100 -
        0 ($33,120,000.00) Equity, (File 333-119760 - Oct. 15) (BR. 37)

SB-2    POWERLINX INC, 200 MADONNA BLVD., TIERRA VERDE, FL, 33715, 7278667440 -
        32,383,857 ($8,419,802.82) Equity, (File 333-119761 - Oct. 15) (BR. 37)

S-3     PG&E Energy Recovery Funding LLC, 245 MARKET STREET, ROOM 424,
        SAN FRANCISCO, CA, 94105, 415-973-6252 - 0 ($1,000,000.00) Other,
        (File 333-119762 - Oct. 15) (BR. 05)

F-6     AVENTIS, 67917 STRASBOURG, CEDEX 9, STRASBOURG FRANCE, I0, 00000,
        3314768123 - 10,000,000 ($500,000.00) ADRs/ADSs, (File 333-119763 -
        Oct. 15) (BR. 01)

S-8     BLOCKBUSTER INC, 1201 ELM STREET, DALLAS, TX, 75270, 2148543000 -
        0 ($16,260,000.00) Equity, (File 333-119764 - Oct. 15) (BR. 05)

S-8     RAVEN MOON ENTERTAINMENT  INC, 120 INTERNATIONAL PARKWAY, SUITE 220,
        HEATHROW, FL, 32746, 30,000,000 ($3,000,000.00) Equity,
        (File 333-119765 - Oct. 15) (BR. 05)

S-8     MERCANTILE BANK CORP, 5650 BYRON CENTER AVENUE S. W., WYOMING, MI,
        49509, 616 406-3777 - 0 ($9,460,000.00) Equity, (File 333-119767 -
        Oct. 15) (BR. 07)

S-3     GRANITE CITY FOOD & BREWERY LTD, 5831 CEDAR LAKE ROAD, ST LOUIS PARK,
        MN, 55416, 6125252070 - 0 ($15,752,365.37) Equity, (File 333-119768 -
        Oct. 15) (BR. 05)

S-8     SYNBIOTICS CORP, 11011 VIA FRONTERA, SAN DIEGO, CA, 92127, 6194513771 -
        0 ($570,000.00) Equity, (File 333-119769 - Oct. 15) (BR. 01)

S-8     TWIN DISC INC, 1328 RACINE ST, RACINE, WI, 53403, 2626384000 -
        36,000 ($882,720.00) Equity, (File 333-119770 - Oct. 15) (BR. 36)

S-8     TWIN DISC INC, 1328 RACINE ST, RACINE, WI, 53403, 2626384000 -
        164,000 ($4,021,280.00) Equity, (File 333-119771 - Oct. 15) (BR. 36)

S-8     BLOCKBUSTER INC, 1201 ELM STREET, DALLAS, TX, 75270, 2148543000 -
        0 ($15,700,000.00) Equity, (File 333-119772 - Oct. 15) (BR. 05)

S-4     TECHNOLOGY SOLUTIONS COMPANY, 205 N MICHIGAN AVE, SUITE 1500, CHICAGO,
        IL, 60601, 3122284500 - 0 ($4,378,728.15) Equity, (File 333-119773 -
        Oct. 15) (BR. 03)

S-8     Cogent, Inc., 209 FAIR OAKS AVENUE, SOUTH PASADENA, CA, 91030,
        626799-8090 - 0 ($116,633,260.00) Equity, (File 333-119775 - Oct. 15)
        (BR. 03)

S-8     BOSTON COMMUNICATIONS GROUP INC, 100 SYLVAN RD, STE 100, WOBURN, MA,
        01801-1830, 7819045000 - 407,350 ($3,588,754.00) Equity,
        (File 333-119776 - Oct. 15) (BR. 37)

S-8     AMERICAN FIRE RETARDANT CORP, 9337 BOND AVENUE, 806-479-0449, EL CAJON,
        CA, 92012, 619-390-68 - 4,500,000,000 ($4,500,000.00) Equity,
        (File 333-119777 - Oct. 15) (BR. 06)

S-3     SAFLINK CORP, 777 108TH AVE NE, SUITE 2100, BELLEVUE, WA, 98004,
        4252781100 - 1,892,643 ($4,750,533.93) Equity, (File 333-119778 -
        Oct. 15) (BR. 03)

S-8     QUEENSTAKE RESOURCES LTD, SUITE 2940, 999 18TH STREET, DENVER, CO,
        80202, 303-297-1557 - 30,000,000 ($14,070,000.00) Equity,
        (File 333-119779 - Oct. 15) (BR. 04)

S-8     INFORMATICA CORP, 2100 SEAPORT BLVD, REDWOOD CITY, CA, 94063,
        6503855000 - 0 ($37,593,069.00) Equity, (File 333-119780 - Oct. 15)
        (BR. 03)

S-4     FIRST NATIONAL LINCOLN CORP /ME/, P.O. BOX 940, MAIN STREET,
        DAMARISCOTTA, ME, 04543, 2075633195 - 0 ($47,598,600.00) Equity,
        (File 333-119781 - Oct. 15) (BR. 07)

S-2     BRANDPARTNERS GROUP INC, 10 MAIN STREET, ROCHESTER, NH, 03839,
        603-335-1400 - 1,382,000 ($1,174,700.00) Other, (File 333-119782 -
        Oct. 15) (BR. 08)

S-4     WESTAMERICA BANCORPORATION, 1108 FIFTH AVE, SAN RAFAEL, CA, 94901,
        (707) 863-6000 - 0 ($95,142,754.00) Equity, (File 333-119783 - Oct. 15)
        (BR. 07)

N-2     TORTOISE ENERGY INFRASTRUCTURE CORP, 10801 MASTEIN BLVD, OVERLAND PARK,
        KS, 66210, 9139811020 - 40,000 ($1,000,000.00) Equity,
        (File 333-119784 - Oct. 15) (BR. 16)

S-3     RIGEL PHARMACEUTICALS INC, 1180 VETERANS BOULEVARD,
        SOUTH SAN FRANCISCO, CA, 94080, 0 ($150,000,000.00) Other,
        (File 333-119785 - Oct. 15) (BR. 01)

F-1     China Netcom Group CORP (Hong Kong) LTD,
        BUILDING C, NO. 156, FUXINGMENNEI AVENUE, XICHENG DISTRICT, BEIJING,
        F4, 100031, (8610)66429253 - 0 ($1,500,000,000.00) ADRs/ADSs,
        (File 333-119786 - Oct. 15) (BR. )

S-3     HEALTHEXTRAS INC, 3015482900 - 5,750,000 ($82,052,500.00) Equity,
        (File 333-119787 - Oct. 15) (BR. 01)

S-1     American Reprographics CO, 700 NORTH CENTRAL AVENUE, SUITE 550,
        GLENDALE, CA, 91203, 818-500-0225 - 0 ($230,000,000.00) Equity,
        (File 333-119788 - Oct. 15) (BR. )

S-3     GB&T BANCSHARES INC, P O BOX 2760, 500 JESSE JEWELL PARKWAY S E,
        GAINSVILLE, GA, 30501, 0 ($31,243,200.00) Equity, (File 333-119789 -
        Oct. 15) (BR. 07)



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 CENTENNIAL BANCORP                  CA       5.02,9.01                      10/14/04

2THEMAX COM INC                         NV       4.01,9.01                      10/05/04

649 COM INC                                      8.01,9.01                      09/27/04

649 COM INC                                      2.03                           09/24/04

A I RECEIVABLES TRANSFER CORP                    9.01                           10/15/04

AAR CORP                                DE       5.02,5.03,9.01                 10/13/04

ABBOTT LABORATORIES                     IL       5.02,5.03,9.01                 10/08/04

ABC BANCORP                             GA       2.02,9.01                      10/14/04

ACE SEC CORP WELLS FARGO FINANCIAL AU   DE       8.01,9.01                      10/15/04

ADAMS RESOURCES & ENERGY INC            DE       8.01,9.01                      10/15/04

ADVANCED ACCESSORY HOLDINGS CORP        DE       5.02,9.01                      10/08/04

ADVANCED BIOTHERAPY INC                 DE       8.01                           10/11/04

ADVANCED ENVIRONMENTAL RECYCLING TECH   DE       1.01,1.02,8.01,9.01            10/12/04

ADVANCED MICRO DEVICES INC              DE       7.01                           10/15/04

AFFILIATED MANAGERS GROUP INC           DE       1.01,9.01                      10/12/04

AGL RESOURCES INC                       GA       7.01                           10/15/04

AIMCO PROPERTIES LP                     DE       5.02,9.01                      10/15/04

ALLIS CHALMERS CORP                     DE       1.01,9.01                      10/05/04

ALLSTATE CORP                           DE       2.02,9.01                      10/13/04

ALPINE AIR EXPRESS INC/DE               DE       5.01,8.01                      10/08/04

AMB PROPERTY LP                         DE       4.02                           10/12/04

AMC ENTERTAINMENT INC                   DE       7.01,9.01                      10/15/04

AMCAST INDUSTRIAL CORP                  OH       5.02                           10/08/04

AMERICAN AXLE & MANUFACTURING HOLDING   DE       5.02,9.01                      10/14/04

AMERICAN BANK NOTE HOLOGRAPHICS INC     DE       8.01                           10/15/04

AMERICAN CRYSTAL SUGAR CO /MN/          MN       7.01                           10/14/04

AMERICAN EXPRESS CREDIT ACCOUNT MASTE   DE       8.01,9.01                      10/15/04

AMERICAN EXPRESS CREDIT CORP            DE       2.03                           10/08/04

AMERICAN EXPRESS MASTER TRUST           DE       8.01,9.01                      10/15/04

AMERICAN PHYSICIANS SERVICE GROUP INC   TX       2.06                           10/15/04

AMERICAN RIVER BANKSHARES               CA       2.02,8.01,9.01                 10/15/04

AMERICAN SCIENCE & ENGINEERING INC      MA       1.01,9.01                      10/14/04

AMERICAN SEAFOODS GROUP LLC             DE       7.01,9.01                      10/14/04

AMERICAN SUPERCONDUCTOR CORP /DE/       DE       1.01,9.01                      10/14/04

AMES NATIONAL CORP                      IA       2.02,8.01,9.01                 10/15/04

ANALOGIC CORP                           MA       2.02,9.01                      10/14/04

ANNAPOLIS NATIONAL BANCORP INC          MD       8.01,9.01                      10/15/04

ANWORTH MORTGAGE ASSET CORP             MD       2.02,9.01                      10/14/04

APARTMENT INVESTMENT & MANAGEMENT CO    MD       5.02,9.01                      10/15/04

APPLICA INC                             FL       1.01                           10/12/04

ARCH COAL INC                           DE       2.01,9.01                      10/15/04    AMEND

ARK RESTAURANTS CORP                    NY       8.01                           05/11/04

ASSET BACKED PASS THRU CERTS SERIES 2   DE       8.01,9.01                      10/15/04

ASSURANCEAMERICA CORP                   NV       9.01                           07/31/04

ASSURANT INC                                     8.01,9.01                      10/12/04

ASTORIA FINANCIAL CORP                  DE       8.01,9.01                      10/14/04

AVISTA CORP                             WA       8.01,9.01                      10/13/04

AXESSTEL INC                            NV       3.02,5.03,8.01,9.01            10/13/04

AXONYX INC                              NV       5.02,9.01                      10/12/04

AZONIC CORP                             NV       1.01,2.01,5.02,8.01,9.01       10/12/04

BAM ENTERTAINMENT INC                            3.01,7.01,9.01                 10/13/04

BANC OF AMERICA COMM MORT INC PASS TH   DE       9.01                           10/12/04

BANC OF AMERICA MORTGAGE SECURITIES I   DE       8.01,9.01                      10/15/04

BANK OF AMERICA CORP /DE/               DE       9.01                           10/15/04

BEA SYSTEMS INC                         DE       1.01,1.02,2.03                 10/15/04

BEACON POWER CORP                       DE       5.02                           10/12/04

BEAR STEARNS ARM TRUST, MORTGAGE PASS   DE       9.01                           09/30/04

BEAR STEARNS COMMERCIAL MORTGAGE SECU   DE       8.01,9.01                      10/14/04

BENIHANA INC                            DE       3.01                           10/08/04

BLUE VALLEY BAN CORP                    KS       2.02,7.01,9.01                 10/15/04

BLYTH INC                               DE       5.04                           10/15/04

BONUSAMERICA WORLDWIDE CORP.            NV       5.02                           10/14/04

BOSTON PRIVATE FINANCIAL HOLDINGS INC   MA       1.01,9.01                      10/12/04

BRITESMILE INC                          UT       5.02                           10/14/04

BROWN FORMAN CORP                       DE       8.01,9.01                      10/15/04

BUCYRUS INTERNATIONAL INC               DE       2.02,7.01,9.01                 10/14/04

BWC FINANCIAL CORP                      CA       2.02                           09/30/04

CALIFORNIA STEEL INDUSTRIES INC                  1.01,2.02                      10/15/04

CANYON RESOURCES CORP                   DE       4.01,7.01,9.01                 10/11/04

CarMax Auto Owner Trust 2004-1          DE       8.01,9.01                      10/15/04

CCF HOLDING CO                          GA       2.02,9.01                      10/14/04

CDKNET COM INC                          FL       5.02,9.01                      10/11/04

CDMC MORTGAGE PASS-THROUGH CERTIFICAT   DE       9.01                           05/27/04

CENTERPOINT PROPERTIES TRUST            MD       2.01,9.01                      10/08/04

CENTURY CASINOS INC /CO/                DE       1.01,9.01                      10/14/04

CENTURY REALTY TRUST                    IN       2.02,9.01                      10/14/04

CERUS CORP                              DE       2.02,9.01                      10/14/04

CHAAS ACQUISITIONS LLC                  DE       5.02,9.01                      10/08/04

CHASE MANHATTAN BANK USA, NATIONAL AS            8.01,9.01                      10/11/04

CHASE MANHATTAN BANK USA, NATIONAL AS            8.01,9.01                      10/15/04

CHASE MANHATTAN BANK USA, NATIONAL AS            9.01                           10/15/04

CHASE MANHATTAN BANK USA, NATIONAL AS            8.01,9.01                      10/15/04

CHECKERS DRIVE IN RESTAURANTS INC /DE   DE       7.01                           10/14/04

CHINA ENERGY SAVINGS TECHNOLOGY, INC.   NV       4.01,9.01                      08/19/04    AMEND

CHOCTAW RESORT DEVELOPMENT ENTERPRISE   MS       8.01,9.01                      10/08/04

CHUBB CORP                              NJ       7.01,9.01                      10/15/04

CHURCH & DWIGHT CO INC /DE/             DE       7.01,8.01                      10/12/04

CITIBANK OMNI-S MASTER TRUST                     8.01,9.01                      10/15/04

CITIBANK SOUTH DAKOTA N A               DE       8.01                           09/27/04

CITIBANK SOUTH DAKOTA N A               DE       8.01                           09/27/04

CITICORP                                DE       8.01                           10/14/04

CITICORP MORTGAGE SECURITIES INC        DE       8.01                           10/14/04

CNET NETWORKS INC                       DE       2.01,9.01                  07/14/04   AMEND

COCA COLA ENTERPRISES INC               DE       8.01                           10/13/04

CODATEK CORP                            NV       4.01,9.01                      10/05/04

CODORUS VALLEY BANCORP INC              PA       8.01,9.01                      10/14/04

COLLEGE LOAN CORP TRUST I               DE       8.01,9.01                      09/30/04

Collegiate Funding Services Education   DE       8.01,9.01                      09/30/04

COLMENA CORP                            DE       4.01,9.01                      10/04/04    AMEND

COMARCO INC                             CA       4.01,9.01                      09/21/04    AMEND

COMDIAL CORP                            DE       8.01,9.01                      10/14/04

COMM 2004-LNB3 COMMERCIAL MORTGAGE PA   DE       9.01                           10/12/04

COMMERCE BANCSHARES INC /MO/            MO       5.02                           10/14/04

COMMERCIAL BANKSHARES INC               FL       8.01,9.01                      10/14/04

COMMONWEALTH INCOME & GROWTH FUND I     PA       4.01,9.01                      10/11/04

COMMONWEALTH INCOME & GROWTH FUND II    PA       4.01,9.01                      10/11/04

COMMONWEALTH INCOME & GROWTH FUND III            4.01,9.01                      10/11/04

COMMONWEALTH INCOME & GROWTH FUND IV             4.01,9.01                      10/11/04

COMPASS BANCSHARES INC                  DE       2.02,9.01                      10/15/04

CORCEPT THERAPEUTICS INC                         5.02,9.01                      10/11/04

CORNERSTONE BANCSHARES INC              TN       7.01,9.01                      10/15/04

COSI INC                                DE       2.02,9.01                      10/12/04

CRIIMI MAE INC                          MD       8.01,9.01                      10/12/04

CROSSROADS SYSTEMS INC                  DE       1.01,5.02,9.01                 10/12/04

CRT PROPERTIES INC                      FL       5.02,7.01,9.01                 10/14/04

CTS CORP                                IN       1.01,9.01                      10/12/04

CUMMINS INC                             IN       5.02,5.03,8.01,9.01            10/15/04

CURON MEDICAL INC                       DE       4.02                           10/12/04

CWABS Revolving Home Equity Loan Trus   DE       8.01,9.01                      10/15/04

CWABS Revolving Home Equity Loan Trus   DE       8.01,9.01                      10/15/04

CWABS Revolving Home Equity Loan Trus   DE       8.01,9.01                      10/15/04

CWABS Revolving Home Equity Loan Trus   DE       8.01,9.01                      10/15/04

CWABS Revolving Home Equity Loan Trus   DE       8.01,9.01                      10/15/04

CWABS Revolving Home Equity Loan Trus   DE       8.01,9.01                      10/15/04

DALEEN TECHNOLOGIES INC                 DE       5.02,8.01,9.01                 10/15/04

DATALINK CORP                           MN       2.02,9.01                      10/13/04

DEERE JOHN RECEIVABLES INC              DE       8.01,9.01                      10/15/04

DELTA AIR LINES INC /DE/                DE       2.02,8.01,9.01                 10/14/04

DEUTSCHE COMMERCIAL MORTGAGE PASS THR   DE       9.01                           10/12/04

DIRECTV GROUP INC                       DE       1.01,9.01                      10/08/04

DISCOVER CARD MASTER TRUST I            DE       8.01                           10/15/04

DONOBI INC                              NV       5.02,9.01                      10/06/04

DOR BIOPHARMA INC                       DE       5.02                           10/08/04

DRUGSTORE COM INC                       DE       8.01                           10/14/04

DTLL INC                                MN       8.01,9.01                      10/15/04

DUPONT PHOTOMASKS INC                   DE       1.01,9.01                      10/05/04    AMEND

EAST KANSAS AGRI ENERGY LLC             KS       1.01,2.03,3.02                 10/11/04

EASY GARDENER PRODUCTS LTD                       8.01                           10/15/04

EDUCATION FUNDING CAPITAL TRUST-IV      DE       8.01,9.01                      10/15/04

EDUCATIONAL DEVELOPMENT CORP            DE       2.02,9.01                      10/15/04

EL PASO CORP/DE                         DE       1.01                           10/15/04

ELKCORP                                 DE       2.02,9.01                      10/14/04

EMC INSURANCE GROUP INC                 IA       7.01                           10/15/04

ENDWAVE CORP                            DE       2.02,9.01                      10/14/04

ENEFTECH CORP                           TX       1.02                           10/15/04

EnerSys                                 DE       5.02,9.01                      10/11/04

ENSCO INTERNATIONAL INC                 DE       7.01,9.01                      10/15/04

EPIXTAR CORP                            FL       2.03                           10/12/04

ERF Wireless, Inc.                      NV       3.02                           10/12/04

EVANS BOB FARMS INC                     DE       2.02,9.01                      10/14/04

EXCALIBUR INDUSTRIES INC                DE       1.01,5.02,9.01                 09/29/04

EXXON MOBIL CORP                        NJ       8.01                           10/12/04

FARMERS NATIONAL BANC CORP /OH/         OH       7.01,9.01                      10/15/04

FARO TECHNOLOGIES INC                   FL       2.02,7.01                      10/14/04

FEDERAL NATIONAL MORTGAGE ASSOCIATION            8.01,9.01                      10/14/04

FINANCIAL INSTITUTIONS INC              NY       5.02,7.01,9.01                 10/12/04

FIRST CITIZENS BANC CORP /OH            OH       2.01,9.01                      10/08/04

FIRST DEFIANCE FINANCIAL CORP           OH       1.01,9.01                      10/13/04

FIRST DEFIANCE FINANCIAL CORP           OH       8.01,9.01                      10/14/04

FIRST MERCHANTS CORP                    IN       5.03                           10/12/04

FIRST UNION NATIONAL BANK COM MORT PA   NC       9.01                           10/12/04

FLEET CREDIT CARD MASTER TRUST II       NY       9.01                           10/15/04

FLOWSERVE CORP                          NY       5.02                           10/15/04

FNB CORP/FL/                            FL       1.01,9.01                      10/15/04

FNBH BANCORP INC                        MI       2.02,9.01                      10/15/04

FOOTSTAR INC                            DE       5.02                           10/15/04

FRONT PORCH DIGITAL INC                 NV       5.02,8.01,9.01                 10/12/04

GAIAM INC                               CO       4.01                           10/11/04

GARTNER INC                             DE       1.01,9.01                      10/15/04

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

GE COMMERCIAL MORT CORP MORT PASS-THR   DE       9.01                           10/12/04

GENCORP INC                             OH       2.02,7.01,9.01                 10/15/04

GENERAL MOTORS ACCEPTANCE CORP          DE       8.01                           10/12/04

GENLYTE GROUP INC                       DE       9.01                           07/31/04    AMEND

GENUINE PARTS CO                        GA       2.02,9.01                      10/15/04

GEVITY HR INC                           FL       1.01                           10/15/04

GLOBAL AXCESS CORP                      NV       1.01,2.01,9.01                 10/14/04

GLOBAL ENTERTAINMENT CORP               NV       8.01,9.01                      10/14/04

GMAC COMMERCIAL MORTGAGE SECURITIES I   DE       9.01                           10/12/04

GMACM Home Loan Trust 2004-HLTV1        DE       8.01,9.01                      10/15/04

GOLDTECH MINING CORP                    DE       8.01                           03/31/04    AMEND

GREAT SOUTHERN BANCORP INC              DE       8.01,9.01                      09/30/04

GREENVILLE FIRST BANCSHARES INC         SC       8.01                           10/15/04

GREER BANCSHARES INC                    SC       2.02,9.01                      10/12/04

GREY GLOBAL GROUP INC                   DE       1.01,9.01                      10/13/04

GUESS INC ET AL/CA/                     DE       7.01,9.01                      10/15/04

HALLIBURTON CO                          DE       7.01,8.01                      10/13/04

HALOZYME THERAPEUTICS INC               NV       3.02,9.01                      10/15/04

HAMPTON BERKSHIRE INSURANCE & FINANCI   NV       8.01                           10/15/04

HAMPTON ROADS BANKSHARES INC            VA       7.01                           10/15/04

HARLEYSVILLE GROUP INC                  DE       2.02,9.01                      10/15/04

HARRIS & HARRIS GROUP INC /NY/          NY       1.01                           10/14/04

HARTFORD LIFE INSURANCE CO              CT       9.01                           10/15/04

HARTFORD LIFE INSURANCE CO              CT       9.01                           10/15/04

HAWK CORP                               DE       8.01,9.01                      10/15/04

HAYES LEMMERZ INTERNATIONAL INC         DE       8.01,9.01                      10/14/04

HEALTHTRONICS SURGICAL SERVICES INC     GA       8.01                           10/15/04

HEARTLAND FINANCIAL USA INC             DE       8.01,9.01                      10/12/04

HEILIG MEYERS CO                        VA       8.01                           08/31/04

HERITAGE PROPERTY INVESTMENT TRUST IN   MD       1.01,9.01                      10/15/04

HESPERIA HOLDING INC                             1.01,2.03,3.02,9.01            10/15/04

HOME PRODUCTS INTERNATIONAL INC         DE       7.01,8.01,9.01                 10/15/04

HOMESTAR MORTGAGE ACCEPTANCE CORP       DE       9.01                           09/30/04

HOMESTAR MORTGAGE ACCEPTANCE CORP       DE       9.01                           09/30/04

HUNTINGTON BANCSHARES INC/MD            MD       2.02,9.01                      10/15/04

HUNTSMAN LLC                            UT       1.01,1.02,2.03                 10/14/04

ICG COMMUNICATIONS INC /DE/             DE       8.01,9.01                      10/15/04

IMC GLOBAL INC                          DE       2.02,9.01                      10/15/04

INDEVUS PHARMACEUTICALS INC             DE       8.01                           09/27/04

INFOCUS CORP                            OR       2.02,9.01                      10/13/04

INFOUSA INC                             DE       2.02,9.01                      10/14/04

INLAND REAL ESTATE CORP                 MD       1.01,8.01,9.01                 10/14/04

INTER PARFUMS INC                       DE       4.01                           10/15/04

INTERCELL INTERNATIONAL CORP            NV       8.01                           10/11/04

INTEREP NATIONAL RADIO SALES INC        NY       4.01,9.01                      10/08/04

INTERGROUP CORP                         DE       8.01,9.01                      10/15/04

INTERMET CORP                           GA       2.04,2.05,8.01,9.01            10/14/04

INTERSECTIONS INC                       DE       1.01,9.01                      10/14/04

INTERWEST MEDICAL CORP                  OK       2.01,8.01,9.01                 10/14/04

INVESTNET INC                           NV       1.01,2.01,9.01                 10/12/04

ISONICS CORP                            CA       3.02                           10/12/04

ISONICS CORP                            CA       3.02,8.01                      10/14/04

J.P.Morgan Chase Commercial Mortgage    DE       9.01                           10/12/04

JACKSONVILLE BANCORP INC /FL/           FL       3.02                           08/11/04

JAKKS PACIFIC INC                       DE       1.01,1.02,9.01                 10/13/04

JITSOURCE INC                           DE       5.02,9.01                      10/08/04    AMEND

LA JOLLA PHARMACEUTICAL CO              DE       8.01,9.01                      10/14/04

LAKELAND FINANCIAL CORP                 IN       2.02                           09/30/04

LAWRENCE FINANCIAL HOLDINGS INC         MD       1.01,2.01,9.01                 10/12/04

LAWRENCE FINANCIAL HOLDINGS INC         MD       2.02,9.01                      10/15/04

LCNB CORP                               OH       2.02,7.01,9.01                 10/15/04

LINDSAY MANUFACTURING CO                DE       2.02,9.01                      10/14/04

LKQ CORP                                DE       7.01,9.01                      10/14/04

LONG BEACH ACCEPTANCE CORP AUTO RECEI            8.01,9.01                      10/15/04

Long Beach Acceptance Corp. Auto Rece            2.02,8.01,9.01                 10/15/04

LORAL SPACE & COMMUNICATIONS LTD        D0       8.01,9.01                      10/15/04

LSB BANCSHARES INC /NC/                 NC       2.02,7.01,9.01                 10/14/04

MAGELLAN MIDSTREAM PARTNERS LP          DE       8.01,9.01                      10/07/04

MAJESCO HOLDINGS INC                    DE       8.01,9.01                      10/15/04

MANAKOA SERVICES CORP                   NV       5.02,9.01                      10/14/04

MARINE PRODUCTS CORP                    DE       8.01,9.01                      10/15/04

MARINER HEALTH CARE INC                 DE       8.01                           09/30/04

MARKLAND TECHNOLOGIES INC               FL       2.02,8.01,9.01                 10/14/04

MARSH & MCLENNAN COMPANIES INC          DE       8.01,9.01                      10/14/04

MARSH & MCLENNAN COMPANIES INC          DE       8.01,9.01                      10/15/04

MARSH & MCLENNAN COMPANIES INC          DE       7.01,9.01                      10/15/04

MATRIA HEALTHCARE INC                   DE       2.02,9.01                      10/13/04

MAYTAG CORP                             DE       1.01,9.01                      10/08/04

MCLEODUSA INC                           DE       1.01,9.01                      10/14/04

MEDIA GENERAL INC                       VA       2.02                           10/15/04

MEDIABAY INC                            FL       3.02                           10/11/04

MENS WEARHOUSE INC                      TX       1.01                           10/15/04

MERISEL INC /DE/                        DE       5.02                           10/11/04

MERRILL LYNCH DEPOSITOR INC PREFERRED   DE       8.01,9.01                      10/01/04

MERRILL LYNCH DEPOSITOR INC PREFERRED   DE       8.01,9.01                      10/01/04

METLIFE INC                             DE       8.01,9.01                      10/15/04

MGP INGREDIENTS INC                     KS       7.01,9.01                      10/14/04

MGP INGREDIENTS INC                     KS       2.03                           09/24/04

MONADNOCK COMMUNITY BANCORP INC                  5.02,8.01,9.01                 10/14/04

MORGAN STANLEY DEAN WITTER CAPITAL I    DE       8.01,9.01                      08/27/04

MORGAN STANLEY DEAN WITTER CAPITAL I    DE       8.01,9.01                      09/30/04

MORGAN STANLEY DEAN WITTER CAPITAL I    DE       8.01,9.01                      08/27/04

MORTGAGE ASSET SECURITIZATION TRANSAC   DE       8.01,9.01                      10/14/04

MOSCOW CABLECOM CORP                    DE       2.02,9.01                      10/15/04

NATIONAL CITY AUTO RECEIVABLES TRUST    DE       8.01,9.01                      10/15/04

NATIONAL CITY AUTO RECEIVABLES TRUST             8.01,9.01                      10/15/04

NATIONAL CITY CREDIT CARD MASTER TRUS            8.01,9.01                      10/15/04

NATURE VISION, INC.                     MN       2.01                           08/31/04

NAVIGANT INTERNATIONAL INC              DE       2.02,9.01                      10/14/04

NAVISITE INC                            DE       1.01,9.01                      10/12/04

NAVISITE INC                            DE       8.01                           10/11/04

NELNET INC                              NE       8.01,9.01                      10/14/04

NEW HORIZONS WORLDWIDE INC              DE       5.02                           10/15/04

NEW VISUAL CORP                         UT       1.01,9.01                      10/11/04

NORTHWESTERN CORP                       DE       7.01,9.01                      10/15/04

NUWAY MEDICAL INC                       DE       1.01,1.02,5.02,9.01            10/14/04

OLD SECOND BANCORP INC                  DE       9.01                           10/15/04

OLYMPIC STEEL INC                       OH       8.01,9.01                      10/14/04

OSULLIVAN INDUSTRIES INC                DE       1.01,9.01                      10/15/04

PACIFICARE HEALTH SYSTEMS INC /DE/      DE       1.01,9.01                      10/13/04

PALWEB CORP                                      5.02                           09/20/04

PARADYNE NETWORKS INC                   DE       1.01,9.01                      10/12/04

PEABODY ENERGY CORP                     DE       2.02,9.01                      10/14/04

PEGASUS COMMUNICATIONS CORP /           DE       2.02,3.01,4.02,9.01            10/08/04

PENN AMERICA GROUP INC                  PA       1.01,8.01,9.01                 10/14/04

PEOPLES BANCORP INC/MD                  MD       5.02                           10/13/04

PEOPLES FINANCIAL SERVICES CORP/        PA       9.01                           10/04/04

PEOPLES SIDNEY FINANCIAL CORP           DE       2.02,8.01,9.01                 10/15/04

PEREGRINE SYSTEMS INC                   DE       8.01                           10/15/04

PFIZER INC                              DE       8.01                           10/15/04

PHARMION CORP                                    2.02,9.01                      10/15/04

PHOSPHATE RESOURCE PARTNERS LIMITED P   DE       2.02,9.01                      10/15/04

PHSB FINANCIAL CORP                     PA       2.02,9.01                      10/15/04

PINNACLE AIRLINES CORP                  DE       8.01,9.01                      10/15/04

PMI GROUP INC                           DE       9.01                           10/15/04

PORTA SYSTEMS CORP                      DE       7.01,9.01                      10/14/04

POSSIS MEDICAL INC                      MN       2.01                           10/14/04

PREFERREDPLUS TRUST SERIES MSD-1        DE       8.01,9.01                      10/01/04

PRIME GROUP REALTY TRUST                MD       2.01,9.01                      10/08/04

PRIME RECEIVABLES CORP                  DE       8.01,9.01                      10/15/04

PRIMUS TELECOMMUNICATIONS GROUP INC     DE       4.02                           10/15/04

PRIMUS TELECOMMUNICATIONS GROUP INC     DE       4.02                           10/15/04    AMEND

PRINCIPAL FINANCIAL GROUP INC           DE       7.01                           10/14/04

PROGRESSIVE CORP/OH/                    OH       5.02,9.01                      10/15/04

PROSPERITY BANCSHARES INC               TX       2.02,9.01                      10/15/04

PROVIDIAN FINANCIAL CORP                DE       8.01                           09/30/04

PSB GROUP INC                           MI       2.02,9.01                      10/13/04

PUBLIC STORAGE INC /CA                  CA       8.01                           10/14/04

QUICKLOGIC CORPORATION                  CA       5.02                           10/15/04

QUICKSILVER RESOURCES INC               DE       2.02,9.01                      10/14/04

RAPIDTRON INC                           NV       1.01,2.03,3.02                 07/19/04

RASC Series 2004-KS9 Trust              DE       8.01,9.01                      10/15/04

RAYMOND JAMES FINANCIAL INC             FL       1.01,5.02                      10/12/04

REGENCY CENTERS CORP                    FL       3.02                           10/12/04

REGENCY CENTERS LP                      FL       3.02                           10/12/04

REGIONS FINANCIAL CORP                  DE       2.02,7.01,9.01                 10/15/04

Renaissance Home Equity Loan Trust 20   DE       8.01,9.01                      10/15/04

REPUBLIC BANCORP INC /KY/               KY       2.02,9.01                      10/15/04

RES CARE INC /KY/                       KY       8.01,9.01                      10/15/04

RITA MEDICAL SYSTEMS INC                DE       5.02                           10/13/04

RIVERSTONE NETWORKS INC                 DE       7.01,8.01,9.01                 10/14/04    AMEND

ROTONICS MANUFACTURING INC/DE           DE       2.02,9.01                      10/14/04

RPC INC                                 DE       8.01,9.01                      10/15/04

SAFLINK CORP                            DE       8.01,9.01                      10/15/04

SANDISK CORP                            DE       2.02                           10/13/04

SCANVEC AMIABLE LTD                              1.01,9.01                      10/08/04

SCBT FINANCIAL CORP                     SC       2.02,9.01                      10/15/04

SCHWAB CHARLES CORP                     DE       2.02                           09/30/04

SEACOR HOLDINGS INC /NEW/               DE       1.01,9.01                      10/14/04

SECURECARE TECHNOLOGIES INC             NV       3.02,9.01                      10/13/04

SECURECARE TECHNOLOGIES INC             NV       5.02,9.01                      10/01/04

SENSIENT TECHNOLOGIES CORP              WI       1.01,5.05,9.01                 10/14/04

SHURGARD STORAGE CENTERS INC            WA       1.01,8.01,9.01                 10/11/04

SIERRA PACIFIC RESOURCES /NV/           NV       8.01,9.01                      10/13/04

SIERRA PACIFIC RESOURCES /NV/           NV       1.01,2.03,9.01                 10/08/04

SIMPSON MANUFACTURING CO INC /CA/       DE       2.01                           10/15/04

SiVault Systems, Inc.                   NV       2.02,9.01                      10/13/04

SiVault Systems, Inc.                   NV       8.01                           10/12/04

SOFTECH INC                             MA       2.02,9.01                      10/14/04

SONOCO PRODUCTS CO                      SC       8.01,9.01                      10/14/04

SOVEREIGN BANCORP INC                   PA       8.01,9.01                      10/15/04

SPARTON CORP                            OH       7.01,9.01                      10/15/04

SPECTRUM CONTROL INC                    PA       1.01,9.01                      10/15/04

SPECTRX INC                             DE       8.01,9.01                      08/15/04

STANLEY WORKS                           CT       1.01                           10/14/04

STEELCASE INC                           MI       8.01                           10/14/04

STRATEGIC HOTEL CAPITAL INC                      5.02                           10/12/04

STRUCTURED ADJUSTABLE RATE MORTGAGE L   DE       8.01,9.01                      09/30/04

STRUCTURED ADJUSTABLE RATE MORTGAGE L   DE       8.01,9.01                      09/30/04

Structured Asset Securities Corp 2004   DE       8.01,9.01                      09/30/04

SUFFOLK BANCORP                         NY       2.02                           10/15/04

SUNTRUST BANKS INC                      GA       2.02,5.02,8.01,9.01            10/10/04

SUNTRUST BANKS INC                      GA       8.01,9.01                      10/14/04

SUPERCLICK INC                          WA       7.01,9.01                      10/14/04

SUPERIOR ENERGY SERVICES INC            DE       1.01,8.01,9.01                 10/14/04

SUTTER HOLDING CO INC                   DE       4.01,9.01                      10/10/04

SYRATECH CORP                           DE       8.01,9.01                      10/15/04

TAIWAN FUND INC                         DE       7.01                           08/01/04

TANOX INC                               DE       7.01                           10/15/04

TEAM FINANCIAL INC /KS                  KS       8.01,9.01                      10/14/04

TELEWEST GLOBAL INC                              1.01                           10/14/04

TELEWEST GLOBAL INC                              5.02                           10/11/04    AMEND

TEREX CORP                              DE       8.01,9.01                      10/15/04

TEXAS UNITED BANCSHARES INC             TX       4.01,9.01                      10/12/04

TIVO INC                                DE       1.01,5.02,9.01                 10/11/04

TL  ADMINISTRATION CORP                 DE       7.01,9.01                      10/15/04

TODD SHIPYARDS CORP                     WA       1.01                           10/14/04

TOYOTA MOTOR CREDIT CORP                CA       5.02                           10/11/04

TRIMERIS INC                            DE       2.02                           10/14/04

TRINITY INDUSTRIES INC                  DE       8.01                           10/14/04

TUNDRA RESOURCES INC                    NV       4.01,9.01                      10/05/04

TWIN DISC INC                           WI       2.02                           10/15/04

TWIN DISC INC                           WI       2.02                           10/15/04

TWIN DISC INC                           WI       8.01                           10/15/04

TXU CORP /TX/                           TX       8.01                           10/15/04

TYSON FOODS INC                         DE       1.01                           10/15/04

UBIQUITEL INC                           DE       8.01                           10/15/04

UBIQUITEL INC                           DE       8.01                           10/13/04

UNION NATIONAL FINANCIAL CORP / PA      PA       8.01                           10/15/04

UNITED NATIONAL GROUP LTD               E9       1.01,8.01,9.01                 10/15/04

UNITIL CORP                             NH       8.01                           10/15/04

UNITRIN INC                             DE       8.01                           10/14/04

UNIVERSAL AUTOMOTIVE INDUSTRIES INC /   DE       8.01,9.01                      10/15/04

USAA ACCEPTANCE LLC TRUST 2004-1                 8.01,9.01                      10/15/04

USAA AUTO OWNER TRUST 2004-2                     8.01,9.01                      10/15/04

USI HOLDINGS CORP                       DE       1.01                           10/13/04

UTi WORLDWIDE INC                                1.01,2.01,3.02,7.01,9.01       10/12/04

VA SOFTWARE CORP                        DE       1.01                           10/13/04

VARIAN MEDICAL SYSTEMS INC              DE       5.02                           10/15/04

VARIAN MEDICAL SYSTEMS INC              DE       5.02                           10/15/04    AMEND

VARIAN SEMICONDUCTOR EQUIPMENT ASSOCI   DE       1.01,9.01                      10/15/04

VENTAS INC                              DE       1.01,2.03,9.01                 10/15/04

VERILINK CORP                           DE       1.01                           10/11/04

VIDEO DISPLAY CORP                      GA       2.01                           10/15/04

VIDEO DISPLAY CORP                      GA       2.02                           10/15/04

VIKING CAPITAL GROUP INC                UT       5.02                           10/15/04

VION PHARMACEUTICALS INC                DE       5.02                           10/15/04

VION PHARMACEUTICALS INC                DE       5.02,9.01                      10/15/04

VISHAY INTERTECHNOLOGY INC              DE       7.01,9.01                      10/15/04

VITAL SIGNS INC                         NJ       2.02,7.01,9.01                 10/15/04

VSOURCE INC                             DE       7.01,9.01                      10/15/04

VULCAN MATERIALS CO                     NJ       1.01,2.05,9.01                 10/15/04

WACCAMAW BANKSHARES INC                 NC       8.01                           10/15/04

WACHOVIA CORP NEW                       NC       2.02,9.01                      10/15/04

WARP TECHNOLOGY HOLDINGS INC            NV       1.01,2.03,3.02                 10/13/04

WCI COMMUNITIES INC                              8.01                           10/14/04

WEBMETHODS INC                          DE       5.02                           10/12/04

WELLS REAL ESTATE FUND I                GA       7.01,9.01                      10/15/04

WELLS REAL ESTATE FUND II               GA       7.01,9.01                      10/15/04

WELLS REAL ESTATE FUND III L P          GA       7.01,9.01                      10/15/04

WELLS REAL ESTATE FUND IX LP            GA       7.01,9.01                      10/15/04

WELLS REAL ESTATE FUND V L P            GA       7.01,9.01                      10/15/04

WELLS REAL ESTATE FUND VI L P           GA       7.01,9.01                      10/15/04

WELLS REAL ESTATE FUND VII L P          GA       7.01,9.01                      10/15/04

WELLS REAL ESTATE FUND VIII LP          GA       7.01,9.01                      10/15/04

WELLS REAL ESTATE FUND X L P            GA       7.01,9.01                      10/15/04

WELLS REAL ESTATE FUND XI L P           GA       7.01,9.01                      10/15/04

WERNER ENTERPRISES INC                  NE       2.02,9.01                      10/14/04

WEST BANCORPORATION INC                 IA       8.01,9.01                      10/13/04

WESTON TECHNOLOGIES CORP                DE       5.01                           10/15/04

WHITE MOUNTAINS INSURANCE GROUP LTD     D0       2.01,9.01                      08/02/04    AMEND

WINTRUST FINANCIAL CORP                 IL       8.01,9.01                      10/15/04

WINTRUST FINANCIAL CORP                 IL       8.01,9.01                      10/15/04

WITNESS SYSTEMS INC                     DE       5.02                           10/13/04

WITS BASIN PRECIOUS MINERALS INC        MN       1.01,3.03,9.01                 10/13/04

WORKSTREAM INC                                   2.02,9.01                      10/15/04

XL CAPITAL LTD                                   8.01,9.01                      10/14/04

YAMAHA MOTOR RECEIVABLES CORP           DE       8.01                           10/15/04

YOUBET COM INC                          DE       4.01,9.01                      08/18/04    AMEND

ZOLL MEDICAL CORPORATION                MA       2.01,3.02,9.01                 10/12/04

ZYMOGENETICS INC                        WA       1.01,3.02                      10/12/04