SEC NEWS DIGEST

Issue  2005-73                                                April  18, 2005
     

ENFORCEMENT PROCEEDINGS

THE  COCA-COLA  COMPANY  SETTLES  ANTIFRAUD AND  PERIODIC  REPORTING  CHARGES
RELATING TO ITS FAILURE TO DISCLOSE JAPANESE GALLON PUSHING

     The  Commission today announced an enforcement action against The  Coca-
     Cola  Company relating to its failure to disclose certain end-of-quarter
     sales   practices   used  to  meet  earnings  expectations.    Coca-Cola
     simultaneously  agreed,  without admitting or denying  the  Commissions
     findings,  to settle the proceedings by consenting to a cease-and-desist
     order  finding  violations  of  the  antifraud  and  periodic  reporting
     requirements of the federal securities laws.  Coca-Cola also voluntarily
     has  undertaken  steps  to  strengthen its  internal  disclosure  review
     process to prevent future violations.
     
     Richard  Wessel,  District  Administrator of  the  Commissions  Atlanta
     District  Office, stated, MD&A requires companies to provide  investors
     with  the  truth  behind  the numbers.  Coca-Cola  misled  investors  by
     failing  to disclose end of period practices that impacted the companys
     likely future operating results.
     
     Katherine   Addleman,   Associate  Director  of  Enforcement   for   the
     Commissions  Atlanta District Office, stated, In  addition,  Coca-Cola
     made  misstatements in a January 2000 Form 8-K concerning  a  subsequent
     inventory reduction  and in doing so continued to conceal the impact  of
     prior end of period practices and further mislead investors.
     
     In  its  order, the Commission found that, at or near the  end  of  each
     reporting  period  between  1997  and  1999,  Coca-Cola  implemented  an
     undisclosed  channel  stuffing practice  in  Japan  known  as  gallon
     pushing for the purpose of pulling sales forward into a current period.
     To  accomplish gallon pushings purpose, Japanese bottlers were  offered
     extended  credit terms to induce them to purchase quantities of beverage
     concentrate  the  bottlers otherwise would not have  purchased  until  a
     following  period.  As Coca-Cola typically sells gallons of  concentrate
     to  its  bottlers  corresponding  to its  bottlers  sales  of  finished
     products to retailers, typically bottlers concentrate inventory  levels
     increase approximately in proportion to their sales of finished products
     to retailers.
     
     However,  as  a result of gallon pushing, from 1997 to 1999  Coca-Colas
     Japanese bottlers concentrate inventory levels increased at a rate more
     than  five  times  greater  than  that  of  finished  product  sales  to
     retailers.  Gallon pushing pulled forward sales from subsequent  periods
     and  made  it  likely  that  Coca-Colas bottlers  would  purchase  less
     concentrate   in   subsequent   periods.   This   practice   contributed
     approximately $0.01 to $0.02 to Coca-Colas quarterly earnings per share
     and  was  the  difference in 8 out of the 12 quarters from 1997  through
     1999  between  Coca-Cola  meeting  and missing  analysts  consensus  or
     modified  consensus earnings estimates.  Despite the impact  to  current
     earnings  and the likely impact to future earnings, Coca-Cola failed  to
     disclose its gallon pushing practice in its periodic reports.
     
     On  Jan. 26, 2000, Coca-Cola filed a Form 8-K with the Commission  which
     disclosed,  among  other  things,  a  worldwide  concentrate   inventory
     reduction planned to occur during the first half of the year 2000.   The
     impact on Coca-Colas earnings for the first and second quarter of  2000
     was estimated to be between $0.11 and $0.13 per share.  The Form 8-K did
     not disclose that more than $0.05 of the estimated earnings impact would
     be  attributable to an anticipated reduction of sales for Japan  with  a
     corresponding gross profit impact more than five times greater than that
     of any other operating division in the world.
     
     In  describing  the  inventory reduction,  Coca-Cola  stated  that:  (a)
     [t]hroughout  the  past  several months, [Coca-Cola  had]  worked  with
     bottlers  around  the world to determine the optimum  level  of  bottler
     inventory;   (b)  the  management  of  Coca-Cola  and   its   bottlers,
     specifically  including bottlers in Japan, had jointly determined  that
     opportunities   exist  to  reduce  concentrate  inventory   carried   by
     bottlers;  and (c) certain bottlers throughout the world,  specifically
     including  those  in Japan, had indicated that they  intend  to  reduce
     their inventory levels during the first half of the year 2000.
     
     The  Commission  found that these statements were false  and  misleading
     because  a  review of inventory levels had not occurred  throughout  the
     past  several  months  but  began, at the  earliest,  in  January  2000.
     Moreover, prior to the Form 8-K being filed, bottlers were not aware  of
     any planned inventory reduction.  The Form 8-K further is misleading  in
     that, despite its language describing the inventory reduction as a joint
     proactive  efficiency measure between Coca-Cola and  its  bottlers,  the
     inventory reduction was in fact solely a Coca-Cola initiative.
     
     Although  Coca-Colas accounting treatment for sales made in  connection
     with  gallon pushing was found to be without issue, the Commission still
     found  that Coca-Colas failure to disclose the impact of gallon pushing
     on  current  and  future earnings, as well as the false  statements  and
     omissions  within  the  Form 8-K, violated the  antifraud  and  periodic
     reporting requirements of the federal securities laws.
     
     Ms.  Addleman  commented, Prior to and during the investigation,  Coca-
     Cola  took laudable and substantial steps to enhance and strengthen  its
     disclosure review process to prevent similar failures from occurring  in
     the future.
     
     The  Commission  acknowledges the substantial  assistance  of  the  U.S.
     Attorneys  Office  for the Northern District of  Georgia,  the  Atlanta
     Field  Office  of the Federal Bureau of Investigation, and the  Japanese
     Financial  Services Agency in the investigation of Coca-Colas  conduct.
     (Rel.  33-8569;  34-51565; AAE Rel. 2232; File No. 3-11902;  Press  Rel.
     2005-58)

COMMISSION SUSTAINS IN PART NASD DISCIPLINARY ACTION AGAINST ROONEY SAHAI AND
REMANDS THE PROCEEDING FOR REDETERMINATION OF SANCTIONS

     The  Commission  has  sustained in part findings of violations  by  NASD
     against Rooney A. Sahai, who was formerly associated with The Key Group.
     NASD found that Sahai had forged or caused the forgery of signatures  on
     five  documents for two customers, executed an unauthorized  transaction
     in  one  customer's account, and failed to provide information requested
     by  NASD  in  connection with its investigation.  The NASD barred  Sahai
     from association with any NASD member for the forgery violation, imposed
     a separate bar for the failure to respond violation, and determined that
     a   $5,000  fine  would  have  been  appropriate  for  the  unauthorized
     transaction  violation,  but declined to impose  the  fine  due  to  the
     imposition of the bars.
     
     The  Commission  sustained  NASD's findings that  Sahai  engaged  in  an
     unauthorized  trade and that Sahai's responses were neither  timely  nor
     fully responsive to NASD's requests.  The Commission concluded that  the
     record  in  this case, however, did not support a finding of forgery  or
     that  Sahai  had failed to respond completely to NASD's  requests.   The
     Commission noted that NASD Sanction Guidelines provide for imposition of
     a  bar  where an individual has failed to respond in any manner to  NASD
     requests.   The  Commission concluded that it was unable to  assess  the
     appropriateness of the bar and thus it was necessary to remand the  case
     to NASD for reconsideration. (Rel. 34-51549; File No. 3-11652)
SEC  ORDERS THAT RAFFI OGHLIAN BE BARRED FROM ASSOCIATION WITH ANY BROKER  OR
DEALER
     On  April  15,  the Commission ordered Raffi Oghlian to be  barred  from
     associating with any broker or dealer.
     From  September 1999 to February 2000, Oghlian worked in the offices  of
     Bryn  Mawr Investment Group, Inc., a broker-dealer registered  with  the
     Commission,  which  later  was known as Valley  Forge  Securities,  Inc.
     (Valley  Forge).  On Jan. 6, 2005, Oghlian pled guilty to one  count  of
     conspiracy to commit securities fraud.  United States v. Oghlian, 05 Cr.
     1285  (D.N.J.).  The count of the criminal information to which  Oghlian
     pled   guilty  alleged,  among  other  things,  that  Oghlian  defrauded
     investors  while  working  at  Valley  Forge  by  receiving  undisclosed
     excessive  cash  commissions for selling stock and misleading  customers
     concerning the suitability and value of the stock.
     
     Based upon Oghlians criminal conviction, the Commission instituted, and
     simultaneously settled, an administrative proceeding pursuant to Section
     15(b)  of  the  Securities  Exchange Act of  1934.   Oghlian  consented,
     without admitting or denying the Commissions findings, except as to the
     Commissions   jurisdiction  over  him,  the  subject  matter   of   the
     proceedings, and his criminal conviction, to an order barring  him  from
     association  with  any broker or dealer.  (Rel. 34-51560;  File  No.  3-
     11901)

COMMISSION  DISMISSES  ADMINISTRATIVE PROCEEDING  AGAINST  VERTICAL  COMPUTER
WITHOUT PREJUDICE

     On  April  15,  the  Commission  entered an  order  dismissing,  without
     prejudice, an administrative proceeding as to Vertical Computer Systems,
     Inc.  (VCSY).   This  concluded an administrative  proceeding  commenced
     pursuant  to  Section  12(j)  of the Securities  Exchange  Act  of  1934
     (Exchange   Act)  to  determine  whether  to  suspend  or   revoke   the
     registration of VCSYs common stock based on its failure, over a  three-
     year period, to file timely quarterly and annual reports as required  by
     Exchange  Act  Section  13(a) of the Securities  Exchange  Act  of  1934
     (Exchange Act) and rules thereunder (Revocation Proceeding).   VCSY  was
     the last remaining respondent in the Revocation Proceeding.
     
     Order  Dismissing Proceedings Without Prejudice as to Vertical  Computer
     Systems,  Inc.,  In  the Matter of Asset Equity  Group,  Inc.,  et  al.,
     Administrative   Proceeding  No.  3-11761  (April  15,  2005)(Order   of
     Dismissal).
     
     The  entry  of the Order of Dismissal represented the final phase  of  a
     settlement  structure  mandated  in  the  Commissions  Order  Accepting
     Settlement  Offer  of  Vertical  Computer  Systems,  Inc.,  Implementing
     Settlement,  and  Staying Proceedings to Implement  Settlement,  In  the
     Matter  of  Asset Equity Group, Inc., et al., Administrative  Proceeding
     No.  3-11761,  Exchange  Act  Release No. 51469  (April  1,  2005).   In
     response  to the Revocation Proceeding, VCSY filed all of its delinquent
     reports and also made a timely filing of its Form 10-KSB for the  period
     ending  December 31, 2004.  No sanction was entered against VCSY in  the
     Revocation  Proceeding,  however, as part of  its  settlement  with  the
     Commission,  VCSY consented to the entry of a separate Order Instituting
     Cease-and-Desist Proceedings, Making Findings, and Imposing a Cease-and-
     Desist  Order Pursuant to Section 21C of the Securities Exchange Act  of
     1934,  In  the Matter of Vertical Computer Systems, Inc.  Administrative
     Proceeding  File No. 3-11879, Exchange Act Release No. 51470  (April  1,
     2005)   (Cease-and-Desist   Order)   against   VCSY.    The   Commission
     simultaneously  accepted  VCSYs  Offer  of  Settlement,  in  which   it
     consented  to  the entry of the Cease-and-Desist Order.  The  Cease-and-
     Desist  Order  found that VCSY violated Exchange Act Section  13(a)  and
     Rules  13a-1 and 13a-13 thereunder.  The Cease-and-Desist Order requires
     VCSY  to cease and desist from committing or causing any violations  and
     any  future violations of Exchange Act Section 13(a) and Rules 13a-1 and
     13a-13 thereunder.
     
     Additional Materials Available at www.sec.gov.
     
     Order  Instituting  Administrative Proceedings  and  Notice  of  Hearing
     Pursuant to Section 12(j) of the Securities Exchange Act of 1934, In the
     Matter  of  Asset Equity Group, Inc., et al., Administrative  Proceeding
     File No. 3-11761, Exchange Act Release No. 50771 (Dec. 1, 2004).
     
     Order  Making Findings and Revoking Registration of Securities  Pursuant
     to  Section  12(j) of the Securities Exchange Act of 1934 as  to  J.S.J.
     Capital  II, Inc.,  In the Matter of Asset Equity Group, Inc.,  et  al.,
     Administrative  Proceeding  File  No.  3-11761,  Exchange  Act   Release
     No.50989 (Jan. 7, 2005).
     Order  Making Findings and Revoking Registration of Securities  Pursuant
     to  Section 12(j) of the Securities Exchange Act of 1934 as  to  S  D  E
     Holdings  2, Inc.,  In the Matter of Asset Equity Group, Inc.,  et  al.,
     Administrative  Proceeding File No. 3-11761, Exchange  Act  Release  No.
     50991 (Jan. 7, 2005).
     Order  Making Findings and Revoking Registration of Securities  Pursuant
     to  Section 12(j) of the Securities Exchange Act of 1934 as to VSAT Net,
     Inc.,  In the Matter of Asset Equity Group, Inc., et al., Administrative
     Proceeding  File No. 3-11761, Exchange Act Release No.  50990  (Jan.  7,
     2005).
     Order  Making  Findings and Revoking Registrations  by  Default  against
     Asset  Equity Group, Inc., Household Direct, Inc., International Brands,
     Inc.,  Interspace Enterprises, Inc., and Mega Micro Technologies  Group,
     Inc.   In the Matter of Asset Equity Group, Inc., et al., Administrative
     Proceeding  File No. 3-11761, Exchange Act Release No. 51059  (Jan.  19,
     2005).
     Order  of  Suspension of Trading,  Asset Equity Group, Inc., GEMZ,  Inc.
     Household   Direct,   Inc.,  International  Brands,   Inc.,   Interspace
     Enterprises,  Inc.,  Mega  Micro  Technologies  Group,  Inc.,   Vertical
     Computer Systems, Inc. File No. 500-1 (Dec. 1, 2004).
     Order  Accepting  Settlement Offer of Vertical Computer  Systems,  Inc.,
     Implementing   Settlement,   and  Staying   Proceedings   to   Implement
     Settlement,  In  the  Matter  of  Asset  Equity  Group,  Inc.,  et  al.,
     Administrative  Proceeding File No. 3-11761, Exchange  Act  Release  No.
     51469 (April 1, 2005).
     Order  Instituting  Cease-and-Desist Proceedings, Making  Findings,  and
     Imposing  a  Cease-and-Desist  Order Pursuant  to  Section  21C  of  the
     Securities  Exchange  Act of 1934, In the Matter  of  Vertical  Computer
     Systems, Inc., Administrative Proceeding File No. 3-11879, Exchange  Act
     Release No. 51470 (April 1, 2005).  (Rel. 34-51562; File No. 3-11761)

COMMISSION  REVOKES  REGISTRATION  OF  SECURITIES  OF  ADVANCED  SOLUTIONS  &
TECHNOLOGIES, INC. FOR FAILURE TO MAKE REQUIRED PERIODIC FILINGS

     On  April  18, the Commission revoked the registration of each class  of
     registered securities of Advanced Solutions & Technologies, Inc.  (ADVK)
     for failure to make required periodic filings with the Commission.
     
     Without  admitting or denying the findings of the order,  except  as  to
     jurisdiction, which it admitted, ADVK consented to the entry of an order
     finding  that  it  had  failed  to comply  with  Section  13(a)  of  the
     Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and  13a-
     13  thereunder  and revoking the registration of each  class  of  ADVKs
     securities  pursuant to Section 12(j) of the Exchange Act.   This  order
     settled  the  charges  brought against it  in  the  Matter  of  Advanced
     Solutions  & Technologies, Inc., et al., Administrative Proceeding  File
     No. 3-11830.
     
     Brokers  and  dealers  should be alert to the  fact  that  Exchange  Act
     Section 12(j) provides, in pertinent part, as follows:
     
       No  member of a national securities exchange, broker, or dealer  shall
       make  use  of the mails or any means or instrumentality of  interstate
       commerce  to  effect any transaction in, or to induce the purchase  or
       sale  of,  any  security the registration of which  has  been  and  is
       suspended or revoked . . . .
     
     Additional Materials Available at www.sec.gov
     
     Order  Instituting  Administrative Proceedings  and  Notice  of  Hearing
     Pursuant  to Section 12(j) of the Securities Exchange Act of  1934,   In
     the   Matter  of  Advanced  Solutions  &  Technologies,  Inc.,  et  al.,
     Administrative  Proceeding File No. 3-11830, Exchange  Act  Release  No.
     51202 (February 15, 2005)
     Order Making Findings and Revoking Registration of Securities by Default
     as  to  Comparator  Systems  Corp.,  and  Shaman  Pharmaceuticals,  Inc.
     Administrative  Proceedings File No. 3-11830, Exchange Act  Release  No.
     51536 (April 12, 2005).
     Order  Making Findings and Revoking Registration of Securities  Pursuant
     to  Section 12(j) of the Securities Exchange Act of 1934 as to  Advanced
     Solutions  &  Technologies, Inc., In the Matter of Advanced Solutions  &
     Technologies, Inc., et al., Administrative Proceeding File No.  3-11830,
     Exchange  Act Release No. 51564 (April 18, 2005).  (Rel. 34-51564;  File
     No. 11830)

JUDGMENT  SETTING  DISGORGEMENT AND IMPOSING CIVIL  PENALTIES  AGAINST  ALLEN
WEINTRAUB

     The  Commission announced that on April 12 the Honorable Ursula  Ungaro-
     Benages,  U.S.  District  Judge  for the Southern  District  of  Florida
     entered  a  judgment setting disgorgement and imposing  civil  penalties
     against  Allen  E. Weintraub.  Weintraub is liable for disgorgement  and
     prejudgment  interest  totaling $930,000,  representing  his  ill-gotten
     gains  as a result of the conduct alleged in the complaint, and a  civil
     penalty of $120,000.
     
     Previously,  on  Nov.  5,  2002, Weintraub consented  to  the  entry  of
     Judgment of Permanent Injunction and Other Relief, and on Feb. 20, 2003,
     Weintraub was permanently barred from acting as a director or officer of
     any  issuer  having a class of securities registered with the Commission
     pursuant to Section 12 of the Securities Exchange Act of 1934 or that is
     required to file reports pursuant to Section 15(d) of the Exchange  Act.
     [SEC  v.  Florida  Stock Transfer, Inc., et al., Case No.  02-23048-CIV-
     Ungaro-Benages (S.D. Fla.)] (LR-19188)

SEC  OBTAINS  PRLIMINARY INJUNCTION AGAINST DAVID FAUBERT AND  HIS  FINANCIAL
SERVICES FIRM
     
     The  Commission announced that, on April 8 U.S. District Judge  Mark  R.
     Kravitz  entered  a  preliminary injunction against  David  M.  Faubert,
     formerly a registered representative with Tower Square Securities, Inc.,
     and  his  financial services business, Faubert Financial Group, Inc.  of
     Avon,  Connecticut,  thereby extending an asset  freeze  the  Court  had
     previously entered on March 24, 2005.
     
     According to the complaint, Faubert, of Simsbury, Connecticut, defrauded
     Faubert Financial Group clients of approximately $2.4 million by falsely
     telling  them  that their money was invested in a fixed  account  that
     guaranteed an 8% return when, in fact, Faubert was diverting  funds  for
     his  personal use.  In its complaint, the SEC charges that,  to  conceal
     the   fraud,  Faubert  provided  his  clients  with  fabricated  account
     statements.
     
     The  Courts  April 8, Order also preliminarily enjoins  the  defendants
     from  violating  Section 17(a) of the Securities Act  of  1933,  Section
     10(b)  of  the Securities Exchange Act of 1934 and Rule 10b-5 thereunder
     and  Sections  206(1) and (2) of the Investment Advisers Act.   [SEC  v.
     David  M.  Faubert and Faubert Financial Group, Inc., Civil  Action  No.
     3:05-CV510 (MRK) (D. Connecticut)] (LR-19189)

SELF-REGULATORY ORGANIZATIONS

IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE

     The  New York Stock Exchange filed a proposed rule change (SR-NYSE-2005-
     24)  relating  to  the  definition of research  analyst  in  Rule  344
     (Research   Analysts   and   Supervisory   Analysts)   and   Rule    472
     (Communications with the Public).  The proposed rule change  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 April 18.  (Rel. 34-51545)
     
PROPOSED RULE CHANGE

     The  Commission issued a notice of filing of a proposed rule change (SR-
     MSRB-2005-04) by the Municipal Securities Rulemaking Board  relating  to
     solicitation  of  municipal securities business under  MSRB  Rule  G-38.
     Publication  of the proposal is expected in the Federal Register  during
     the week of April 18.  (Rel. 34-51561)
     

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     HANCOCK FABRICS INC, 3406 W MAIN ST, TUPELO, MS, 38803, 6018422834 -
        200,000 ($1,360,000.00) Equity, (File 333-124081 - Apr. 15) (BR. 02)

S-1     GREENHILL & CO INC, 300 PARK AVENUE, 23RD FLOOR, NEW YORK, NY, 10022,
        212-389-1500 - 4,600,000 ($163,760,000.00) Equity, (File 333-124082 -
        Apr. 15) (BR. 07)

S-4     SIERRA PACIFIC RESOURCES /NV/, PO BOX 30150, 6100 NEIL RD, RENO, NV,
        89511, 7758344011 - 21,687,524 ($418,632,382.57) Equity,
        (File 333-124083 - Apr. 15) (BR. 02)

SB-2    AVP INC, 6100 CENTER DRIVE, SUITE 900, LOS ANGELES, CA, 90045,
        310-426-8000 - 108,262,120 ($30,854,704.00) Equity, (File 333-124084 -
        Apr. 15) (BR. 02)

S-8     HOMEBANC CORP, 0 ($4,815,250.00) Equity, (File 333-124085 - Apr. 15)
        (BR. 08)

S-8     BORGWARNER INC, 3850 HAMLIN RD., AUBURN HILLS, MI, 48326, 2487549200 -
        30,000 ($1,380,000.00) Equity, (File 333-124086 - Apr. 15) (BR. 05)

N-2     Nuveen Tax-Advantaged Floating Rate Fund, 333 WEST WACKER DRIVE,
        32ND FLOOR, CHICAGO, IL, 60606, 312-917-8146 -
        0 ($1,000,000.00) Equity, (File 333-124087 - Apr. 15) (BR. 18)

S-8     PARK BANCORP INC, 5400 SOUTH PULASKI ROAD, CHICAGO, IL, 60632,
        7735828616 - 100,000 ($3,033,000.00) Equity, (File 333-124088 -
        Apr. 15) (BR. 07)

S-8     V I TECHNOLOGIES INC, 134 COOLIDGE AVE, WATERTOWN, MA, 02472,
        5167527314 - 0 ($14,565,438.00) Equity, (File 333-124089 - Apr. 15)
        (BR. 01)

S-8     ACCREDITED HOME LENDERS HOLDING CO, 0 ($30,547,236.21) Equity,
        (File 333-124090 - Apr. 15) (BR. 07)

S-4     IPCS INC, 1901 N. ROSELLE ROAD, SCHAUMBURG, IL, 60195, 847 885 2833 -
        0 ($259,000,493.00) Equity, (File 333-124091 - Apr. 15) (BR. 37)

S-8     F5 NETWORKS INC, 401 ELLIOT AVE WEST, STE 500, SEATTLE, WA, 98119,
        2062725555 - 0 ($84,762,000.00) Equity, (File 333-124092 - Apr. 15)
        (BR. 03)

S-8     LIFEPOINT HOSPITALS INC, 103 POWELL COURT, SUITE 200, BRENTWOOD, TN,
        37027, 6153728500 - 0 ($387,045,791.60) Equity, (File 333-124093 -
        Apr. 15) (BR. 01)

S-3     PHELPS DODGE CORP, ONE NORTH CENTRAL AVE, PHOENIX, AZ, 85004-3089,
        6022348100 - 0 ($400,000,000.00) Other, (File 333-124094 - Apr. 15)
        (BR. 04)

F-3     EKSPORTFINANS ASA, DRONNING MAUDS GT 15 0250, OSLO 2 NORWAY, Q8,
        2124219210 - 0 ($4,000,000,000.00) Non-Convertible Debt,
        (File 333-124095 - Apr. 15) (BR. 07)

SB-2    CAPRIUS INC, ONE PARKER PLAZA, FORT LEE, NJ, 07024, 2015928838 -
        3,813,759 ($19,058,997.00) Equity, (File 333-124096 - Apr. 15) (BR. 01)

S-8     ALEXANDERS J CORP, 3401 WEST END AVE, P O BOX 24300, NASHVILLE, TN,
        37203, 6152691900 - 370,000 ($2,632,550.00) Equity, (File 333-124097 -
        Apr. 15) (BR. 05)

S-3     INERGY L P, TWO BRUSH CREEK, SUITE 200, KANSAS CITY, MO, 64112,
        8168428181 - 3,379,175 ($110,296,272.00) Limited Partnership Interests,
        (File 333-124098 - Apr. 15) (BR. 02)

S-1     ALLION HEALTHCARE INC, 1660 WALT WHITMAN ROAD SUITE 105, MELVILLE, NY,
        11747, 631-870-5100 - 0 ($57,500,000.00) Equity, (File 333-124099 -
        Apr. 15) (BR. 01)

S-4     CDRV Investors, Inc., 1310 GOSHEN PARKWAY, P.O. BOX 2656, WEST CHESTER,
        PA, 19380, 610-431-1700 - 0 ($481,000,000.00) Other, (File 333-124100 -
        Apr. 15) (BR. )

S-8     SCO GROUP INC, 8017654999 - 0 ($8,899,401.00) Equity,
        (File 333-124101 - Apr. 15) (BR. 03)

S-8     SCO GROUP INC, 8017654999 - 0 ($17,199,383.00) Equity,
        (File 333-124102 - Apr. 15) (BR. 03)

S-11    KKR Financial Corp, FOUR EMBARCADERO CENTER, SUITE 2050, SAN FRANCISCO,
        CA, 94111, (415) 315-3620 - 0 ($800,000,000.00) Equity,
        (File 333-124103 - Apr. 15) (BR. )

S-3     ASHFORD HOSPITALITY TRUST INC, 14180 DALLAS PARKWAY 9TH FL, DALLAS, TX,
        75254, 9724909600 - 0 ($1,052,882.00) Equity, (File 333-124105 -
        Apr. 15) (BR. 08)

S-4     SCIENTIFIC GAMES CORP, 750 LEXINGTON AVE, NEW YORK, NY, 10022,
        3027374300 - 0 ($200,000,000.00) Non-Convertible Debt,
        (File 333-124106 - Apr. 15) (BR. 03)

S-3     SCIENTIFIC GAMES CORP, 750 LEXINGTON AVE, NEW YORK, NY, 10022,
        3027374300 - 0 ($275,000,000.00) Debt Convertible into Equity,
        (File 333-124107 - Apr. 15) (BR. 03)

S-8     ESSENTIAL GROUP INC, 1325 TRI STATE PARKWAY SUITE 300, GURNEE, IL,
        60031, 8478557500 - 340,000 ($425,000.00) Equity, (File 333-124108 -
        Apr. 15) (BR. 01)

S-4     Affinity Group Holding, Inc., 2575 VISTA DEL MAR DRIVE, VENTURA, CA,
        93001, 805 667-4100 - 0 ($119,863,000.00) Non-Convertible Debt,
        (File 333-124109 - Apr. 15) (BR. )

N-2     Enhanced Equity Yield Fund II, Inc., 800 SCUDDERS MILL ROAD,
        PLAINSBORO, NJ, 08562, 609-282-1212 - 50,000 ($1,000,000.00) Equity,
        (File 333-124112 - Apr. 15) (BR. 17)
     
     

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
------------------------------------------------------------------------------------------------
A CONSULTING TEAM INC                   NY       4.01,7.01                      04/07/05    AMEND

AAIPHARMA INC                           DE       2.06,3.01,4.02,7.01,9.01       04/14/05

ACCREDITED HOME LENDERS HOLDING CO      DE       1.01,5.02,9.01                 04/03/05    AMEND

Accredited Mortgage Loan REIT Trust     MD       5.02,9.01                      04/03/05    AMEND

ACTUANT CORP                            WI       1.01,9.01                      04/13/05

Advance Nanotech, Inc.                  CO       4.01                           04/08/05

ADVENTRX PHARMACEUTICALS INC            DE       8.01,9.01                      04/15/05

AEGIS ASSET BACKED SEC CORP MORT PAS    DE       8.01,9.01                      10/25/04    AMEND

AEGIS ASSET BACKED SECURITIES TRUST M   DE       8.01,9.01                      12/27/04    AMEND

ALAMOSA HOLDINGS INC                    DE       3.02                           04/15/05

ALEXANDERS J CORP                       TN       1.01,2.02,7.01,9.01            03/29/05

ALLBRITTON COMMUNICATIONS CO            DE       1.01,9.01                      04/12/05

ALLION HEALTHCARE INC                   DE       8.01                           04/15/05

ALLION HEALTHCARE INC                   DE       9.01                           02/28/05    AMEND

ALLOY  INC                              DE       1.01,2.02,9.01                 04/14/05    AMEND

Alpha Natural Resources, Inc.           DE       2.01,9.01                      04/14/05

ALPINE AIR EXPRESS INC/DE               DE       5.02                           03/26/05

AMERICAN COMMUNITY PROPERTIES TRUST     MD       2.02,9.01                      04/15/05

AMERICAN EXPRESS CREDIT ACCOUNT MASTE   DE       8.01,9.01                      04/15/05

AMERICAN EXPRESS MASTER TRUST           DE       8.01,9.01                      04/15/05

AMERIGAS PARTNERS LP                    DE       1.01,9.01                      04/13/05

AMERISTAR CASINOS INC                   NV       4.01,5.02,9.01                 04/11/05

AMES NATIONAL CORP                      IA       2.02,9.01                      04/15/05

AMG OIL LTD                             NV       5.02                           04/14/05

ANALYSTS INTERNATIONAL CORP                      7.01,9.01                      04/13/05

ANALYSTS INTERNATIONAL CORP                      5.02,9.01                      04/11/05

ARCH CHEMICALS INC                      VA       7.01,9.01                      04/14/05

ARDEN REALTY INC                        MD       1.01,9.01                      04/11/05

ARGENT SECURITIES INC                            8.01,9.01                      04/15/05

ARGENT SECURITIES INC                            9.01                           04/15/05

ASANTE TECHNOLOGIES INC                 DE       1.01,9.01                      02/25/05    AMEND

ASB HOLDING CO                                   5.03,9.01                      03/17/05

ASIA PAYMENT SYSTEMS                    NV       7.01,9.01                      04/14/05

ASSET ACCEPTANCE CAPITAL CORP                    8.01                           04/15/05

ASSET BACKED FUNDING CORP               DE       8.01,9.01                      04/14/05

ASSET BACKED FUNDING CORP               DE       8.01,9.01                      04/14/05

ASSURANCEAMERICA CORP                   NV       1.01,3.02,5.03,9.01            04/12/05

ASV INC /MN/                            MN       5.02                           04/12/05

ATC HEALTHCARE INC /DE/                 DE       1.01,9.01                      04/13/05

ATLANTIC EXPRESS TRANSPORTATION CORP    NY       8.01,9.01                      04/15/05

AURA SYSTEMS INC                        DE       5.02                           04/11/05

AVERY DENNISON CORPORATION              DE       2.02,9.01                      04/14/05

AVID TECHNOLOGY INC                     DE       2.02,8.01,9.01                 04/15/05

AVONDALE CAPITAL I CORP                          1.01                           04/02/05

BA MASTER CREDIT CARD TRUST /                    9.01                           04/15/05

BANC OF AMERICA MORTGAGE SECURITIES I   DE       8.01,9.01                      04/14/05

BANCINSURANCE CORP                      OH       1.01,9.01                      04/14/05

BANCSHARES OF FLORIDA INC               FL       3.02,9.01                      04/11/05

BANCWEST CORP/HI                        DE       2.03                           04/11/05

Bank of Commerce Holdings               CA       8.01,9.01                      04/15/05

BANK OF NEW YORK CO INC                 NY       5.03,9.01                      04/15/05

Bayview Financial Securties Company,    DE       8.01,9.01                      12/27/04    AMEND

BEAR STEARNS ASSET BACKED SECURITIES    DE       8.01,9.01                      03/30/05

BEAR STEARNS ASSET BACKED SECURITIES    DE       9.01                           03/31/05

BEAR STEARNS ASSET BACKED SECURITIES    DE       8.01,9.01                      03/30/05

Bear Stearns Commercial Mortgage Secu   DE       8.01,9.01                      03/24/05

BECKMAN COULTER INC                     DE       1.01,9.01                      04/11/05

BIG LOTS INC                            OH       7.01,9.01                      04/15/05

BINGO.COM LTD.                          1A       3.02                           04/15/05

BLACK & DECKER CORP                     MD       8.01,9.01                      04/15/05

BLONDER TONGUE LABORATORIES INC         DE       2.02,9.01                      04/15/05

BLUE RIDGE REAL ESTATE CO               PA       1.01,9.01                      04/15/05

BNCCORP INC                             DE       5.02                           04/14/05

BRANDPARTNERS GROUP INC                 DE       1.01,9.01                      04/11/05

BRANTLEY CAPITAL CORP                   MD       8.01,9.01                      04/15/05

BRIGHTSTAR INFORMATION TECHNOLOGY GRO   DE       1.01,5.01,9.01                 04/14/05

BROOKSTONE INC                          DE       9.01                           04/15/05

BUCYRUS INTERNATIONAL INC               DE       2.02,7.01,9.01                 04/14/05

BURLINGTON COAT FACTORY WAREHOUSE COR   DE       4.02                           04/04/05    AMEND

CALIFORNIA PIZZA KITCHEN INC            DE       1.01                           04/11/05

CARDINAL HEALTH INC                     OH       1.01,5.02,7.01,9.01            04/13/05

CARRIER ACCESS CORP                     DE       2.02,8.01,9.01                 04/11/05

Carrington Mortgage Loan Trust, Serie            2.01,9.01                      02/01/05

CASEYS GENERAL STORES INC               IA       7.01                           04/15/05

CASH AMERICA INTERNATIONAL INC          TX       2.02,9.01                      04/15/05

CELL ROBOTICS INTERNATIONAL INC         CO       1.01,3.02,9.01                 04/11/05

CELLSTAR CORP                           DE       1.01                           04/14/05

CELLULAR TECHNICAL SERVICES CO INC      DE       1.01,3.02,5.01,5.02            04/12/05

CENTERPOINT ENERGY INC                           2.01,9.01                      04/13/05

CENTERPOINT PROPERTIES TRUST            MD       8.01                           04/15/05

CENTRAL EUROPEAN MEDIA ENTERPRISES LT            7.01                           04/15/05

CENTURY BANCORP INC                     MA       5.02,9.01                      04/15/05

CENTURY CASINOS INC /CO/                DE       1.01                           04/08/05

CERADYNE INC                            DE       2.02,9.01                      04/14/05

CHAMPION PARTS INC                      IL       2.02,9.01                      04/14/05

CHARTWELL INTERNATIONAL INC             CO       5.02                           04/11/05

CHASE BANK USA, NATIONAL ASSOCIATION    DE       8.01,9.01                      04/13/05

CHASE BANK USA, NATIONAL ASSOCIATION    DE       9.01                           04/12/05

CHASE BANK USA, NATIONAL ASSOCIATION    DE       8.01,9.01                      04/12/05

CHASE BANK USA, NATIONAL ASSOCIATION    DE       8.01,9.01                      04/12/05

CHEVIOT FINANCIAL CORP                           2.02,9.01                      04/15/05

CHINA FUND INC                          MD       7.01,9.01                      03/01/05

CHROMAVISION MEDICAL SYSTEMS INC        DE       1.01,9.01                      04/14/05

CIRCUIT RESEARCH LABS INC               AZ       8.01                           04/15/05

CIRTRAN CORP                            NV       2.01,2.03,3.02,9.01            03/23/05

CITIBANK CREDIT CARD ISSUANCE TRUST     DE       8.01                           03/28/05

CITIBANK OMNI-S MASTER TRUST                     8.01,9.01                      04/15/05

CITIBANK SOUTH DAKOTA N A               DE       8.01                           03/28/05

CITIGROUP GLOBAL MARKETS HOLDINGS INC   NY       9.01                           03/31/05

CITIGROUP INC                           DE       2.02,7.01,9.01                 04/15/05

Citigroup Mortgage Loan Trust Inc, Mo            9.01                           03/31/05

CITIZENS BANKING CORP                   MI       1.01                           04/11/05

CKE RESTAURANTS INC                     DE       4.02,9.01                      04/11/05

COLLEGE LOAN CORP TRUST I               DE       8.01,9.01                      03/31/05

COMM 2005-LP5                           DE       8.01,9.01                      04/14/05

COMMUNITY BANCSHARES INC /DE/           DE       2.02,7.01                      04/13/05

COMMUNITY BANCSHARES INC /DE/           DE       1.01,9.01                      04/11/05

COMPASS BANCSHARES INC                  DE       2.02,9.01                      04/15/05

COMPUTER ASSOCIATES INTERNATIONAL INC   DE       1.01,5.02,7.01,8.01,9.01       04/11/05

Comstock Homebuilding Companies, Inc.   DE       2.02,9.01                      04/11/05

CONSECO INC                             DE       7.01,9.01                      04/15/05

CONSOLIDATED EDISON INC                 NY       2.03,9.01                      04/14/05

CONSOLIDATED ENERGY INC                 WY       4.02                           04/15/05

CORPORATE OFFICE PROPERTIES TRUST       MD       1.01,9.01                      04/15/05

COTELLIGENT INC                         DE       1.01,3.02,9.01                 04/11/05

COUSINS PROPERTIES INC                  GA       8.01                           04/15/05

CPAC INC                                NY       5.02                           04/14/05

CRAY INC                                WA       4.01,9.01                      04/11/05

CREDIT ACCEPTANCE CORPORATION           MI       8.01                           04/11/05

CROFF ENTERPRISES INC                   UT       5.02                           04/15/05

Crown Financial Holdings, Inc.          NJ       8.01,9.01                      04/05/05

CURON MEDICAL INC                       DE       5.02,9.01                      04/11/05

CWABS INC ASSET BACKED CERTIFICATES S   DE       8.01,9.01                      03/30/05

CWABS INC ASSET BACKED CERTIFICATES S   DE       8.01,9.01                      03/30/05

DAIMLERCHRYSLER WHOLESALE RECEIVABLES   DE       8.01,9.01                      04/14/05

DANA CORP                               VA       5.02                           04/12/05

DANAHER CORP /DE/                       DE       8.01                           04/15/05

DATASCENSION INC                        NV       8.01,9.01                      12/31/04

DEFENSE INDUSTRIES INTERNATIONAL INC    NV       2.02,9.01                      04/15/05

Deutsche Alt-A Securities, Inc. Mortg            8.01,9.01                      02/25/05    AMEND

DHB INDUSTRIES INC                      DE       4.01                           04/08/05

DIGIMARC CORP                           DE       1.01,5.02,9.01                 04/11/05

DIGITAL LIGHTWAVE INC                   DE       1.01,2.03,9.01                 04/14/05

DISCOVER CARD MASTER TRUST I            DE       8.01                           03/15/05

DOBSON COMMUNICATIONS CORP              OK       2.02,9.01                      04/12/05

DONAR ENTERPRISES INC                   DE       5.03,9.01                      04/15/05

DYNEGY INC /IL/                         IL       7.01,9.01                      04/15/05

EAGLE BROADBAND INC                     TX       5.02                           04/13/05

EL PASO CORP/DE                         DE       1.01,3.02,5.03,8.01,9.01       04/15/05

ELECTRO ENERGY INC                      FL       8.01,9.01                      04/15/05

ELECTRONICS FOR IMAGING INC             DE       1.01                           04/11/05

EMBREX INC /NC/                         NC       8.01,9.01                      04/11/05

ENSCO INTERNATIONAL INC                 DE       7.01,9.01                      04/15/05

EPIC FINANCIAL CORP                     NV       3.02                           04/14/05

EURONET WORLDWIDE INC                   DE       1.01,9.01                      04/12/05

EVOLVE ONE INC                          DE       4.01,9.01                      04/11/05

EXUS GLOBAL INC                         NV       4.01                           04/07/05    AMEND

FAR EAST ENERGY CORP                             5.02                           04/15/05

FARMER MAC MORTGAGE SECURITIES CORP     DE       9.01                           04/15/05

FARMER MAC MORTGAGE SECURITIES CORP     DE       9.01                           04/15/05

FARMER MAC MORTGAGE SECURITIES CORP     DE       9.01                           04/15/05

FARMER MAC MORTGAGE SECURITIES CORP     DE       9.01                           04/15/05

FASTENTECH INC                          DE       7.01,9.01                      04/15/05

FBO AIR, INC.                           NV       3.02,9.01                      04/08/05

FBR Securitization, Inc.                         8.01,9.01                      04/13/05

FCStone Group, Inc.                     IA       1.01,8.01,9.01                 04/14/05

FEDERAL SIGNAL CORP /DE/                DE       7.01,9.01                      04/15/05

FFLC BANCORP INC                        DE       2.02                           04/15/05

FIBERMARK INC                           DE       8.01                           04/15/05

FINANCIAL TELECOM LIMITED USA INC                1.01,3.02,9.01                 04/14/05

FIRST BANCSHARES INC /MO/               MO       2.06,9.01                      04/14/05

FIRST CHARTER CORP /NC/                 NC       1.01,9.01                      04/13/05

FIRST COMMUNITY BANCORP /CA/            CA       7.01                           04/14/05

FIRST COMMUNITY CORP /TN/               TN       5.03,9.01                      04/13/05

First Franklin Mortgage Loan Trust 20   DE       8.01,9.01                      08/25/04    AMEND

First Franklin Mortgage Loan Trust 20   DE       8.01,9.01                      11/26/04    AMEND

FIRST IPSWICH BANCORP /MA               MA       5.02                           04/13/05

FIRST MERCHANTS CORP                    IN       5.02                           04/15/05    AMEND

FIRST MERCHANTS CORP                    IN       5.02                           04/15/05    AMEND

FIRST NIAGARA FINANCIAL GROUP INC       DE       2.02,9.01                      04/15/05

FIRST UNION NATIONAL BANK COM MORT PA   NC       8.01,9.01                      04/12/05

FLEET CREDIT CARD MASTER TRUST II       NY       9.01                           04/15/05

FLIR SYSTEMS INC                        OR       8.01,9.01                      04/14/05

FNB BANCORP/CA/                                  8.01,9.01                      04/15/05

FOREST OIL CORP                         NY       8.01                           04/14/05

FORTUNE DIVERSIFIED INDUSTRIES INC      DE       8.01,9.01                      04/14/05

FREDERICK COUNTY BANCORP INC            MD       2.02,7.01,9.01                 04/15/05

FRIEDMANS INC                           DE       1.01,8.01,9.01                 04/14/05

FULTON BANCSHARES CORP                  PA       5.02,7.01,9.01                 03/07/05

GAMESTOP CORP                           DE       1.01,9.01                      04/15/05

GAP INC                                 DE       1.01,9.01                      04/13/05

GARDNER DENVER INC                      DE       7.01,8.01,9.01                 04/15/05

GCCFC 2005-GG3                                   8.01,9.01                      04/12/05

GENERAL ELECTRIC CO                     NY       2.02,7.01                      04/15/05

GENUINE PARTS CO                        GA       2.02,9.01                      04/15/05

GENWORTH FINANCIAL INC                  DE       2.02,9.01                      04/15/05

Giant Jr. Investments Corp.             NV       2.01,9.01                      04/14/05    AMEND

GLIMCHER REALTY TRUST                   MD       5.02,9.01                      04/15/05

Global Cash Access, Inc.                DE       1.01,2.03,5.02,9.01            04/11/05

GLOBAL MATRECHS, INC.                   DE       1.01,2.03,3.02,9.01            04/11/05

GLOBAL MATRECHS, INC.                   DE       2.02,4.02,8.01,9.01            04/15/05

GLOBAL POWER EQUIPMENT GROUP INC/       DE       2.01,9.01                      04/11/05

GLOBAL POWER EQUIPMENT GROUP INC/       DE       5.02                           03/02/05    AMEND

GRAINGER W W INC                        IL       2.02,9.01                      03/31/05

GREAT LAKES AVIATION LTD                IA       5.02                           04/13/05

GREATER BAY BANCORP                     CA       1.01,2.03,9.01                 04/12/05

GREENWORKS CORP                         DE       1.01,2.01,2.03,5.02            04/01/05    AMEND

GREER BANCSHARES INC                    SC       2.02,9.01                      04/14/05

GSR Mortgage Loan Trust 2005-AR2        DE       8.01                           03/31/05

GYMBOREE CORP                           DE       4.02,8.01                      04/12/05

H&E EQUIPMENT SERVICES LLC              LA       7.01,9.01                      04/15/05

HAIGHTS CROSS COMMUNICATIONS INC        DE       1.01,9.01                      04/12/05

HANMI FINANCIAL CORP                    DE       5.02                           04/11/05

HANOVER CAPITAL MORTGAGE HOLDINGS INC   MD       1.01,5.02,9.01                 04/15/05

HARBOR BANKSHARES CORP                  MD       8.01,9.01                      04/08/05

HAYES LEMMERZ INTERNATIONAL INC         DE       2.02,7.01,9.01                 04/15/05

HCC INSURANCE HOLDINGS INC/DE/          DE       1.01                           04/13/05

HEALTHTRONICS, INC.                     GA       5.02                           04/15/05

HEARTLAND EXPRESS INC                   NV       2.02,9.01                      03/31/05

HERBST GAMING INC                       NV       2.01,9.01                      04/15/05    AMEND

HI SHEAR TECHNOLOGY CORP                DE       4.02                           04/14/05

HOMEBANC CORP                           GA       1.01,9.01                      04/11/05

HUDSON CITY BANCORP INC                 DE       2.02,9.01                      04/14/05

HUDSON UNITED BANCORP                   NJ       2.02,9.01                      04/14/05

HUNT J B TRANSPORT SERVICES INC         AR       2.02,9.01                      04/14/05

HYPERION SOLUTIONS CORP                 DE       2.02,9.01                      04/11/05

HYTHIAM INC                             DE       5.02                           04/13/05

IBSG INTERNATIONAL INC                  FL       2.02,9.01                      04/14/05

ILLUMINA INC                            CA       5.02                           04/12/05

ILX RESORTS INC                         AZ       1.01,7.01,9.01                 04/13/05

IMMUNICON CORP                                   8.01,9.01                      04/14/05

INCODE TECHNOLOGIES CORP.               NV       1.02                           03/31/05

INDEPENDENCE HOLDING CO                 DE       8.01                           04/15/05

INTEREP NATIONAL RADIO SALES INC        NY       4.02,9.01                      04/11/05

INTEREP NATIONAL RADIO SALES INC        NY       1.02                           04/11/05

INTERNAL HYDRO INTERNATIONAL INC        NV       8.01                           04/15/05

INTERNATIONAL BUSINESS MACHINES CORP    NY       2.02                           04/14/05

INTERNATIONAL STEEL GROUP INC           DE       1.01,1.02,5.02,9.01            04/11/05

IVAX CORP                               FL       5.02,9.01                      04/13/05

IVI COMMUNICATIONS INC                  NV       2.01,9.01                      01/31/05

JORGENSEN EARLE M CO /DE/               DE       1.01,5.03,8.01,9.01            04/13/05

JOURNAL COMMUNICATIONS INC                       2.02,9.01                      04/15/05

JPMorgan Chase Commercial Mortgage Se   DE       8.01,9.01                      03/30/05

KANSAS CITY SOUTHERN                    DE       8.01,9.01                      04/13/05

KANSAS CITY SOUTHERN                    DE       8.01,9.01                      04/14/05

KEYCORP /NEW/                           OH       2.02,9.01                      04/15/05

KID CASTLE EDUCATIONAL CORP             FL       5.02,9.01                      04/15/05

KIRBY CORP                              NV       2.02,9.01                      04/14/05

KIRKLANDS INC                                    1.01                           04/11/05

KNIGHT RIDDER INC                       FL       2.02,9.01                      04/15/05

KRAFT FOODS INC                         VA       8.01                           04/12/05

KRAMONT REALTY TRUST                    MD       7.01,9.01                      04/14/05

KROGER CO                               OH       2.02,9.01                      04/15/05

KROGER CO                               OH       7.01                           04/15/05

LAKELAND FINANCIAL CORP                 IN       2.02                           03/31/05

LAKELAND INDUSTRIES INC                 DE       7.01,8.01                      04/15/05

Lam Liang Corp.                         NV       4.01,9.01                      03/31/05    AMEND

LAMSON & SESSIONS CO                    OH       7.01,9.01                      04/15/05

LANDSTAR SYSTEM INC                     DE       8.01                           04/15/05

LCNB CORP                               OH       2.02,9.01                      04/15/05

LEAP WIRELESS INTERNATIONAL INC         DE       1.01                           04/15/05

LEXAR MEDIA INC                         CA       1.01,5.02                      10/26/04

LIFEPOINT INC                           DE       8.01                           04/14/05

LIQUIDMETAL TECHNOLOGIES INC                     5.02                           04/15/05

LITTLEFIELD CORP                        DE       2.02                           04/14/05

LMIC INC                                DE       2.04                           04/15/05

LSB BANCSHARES INC /NC/                 NC       1.01,9.01                      04/11/05

MACK CALI REALTY CORP                   MD       1.01,9.01                      04/15/05

MACK CALI REALTY L P                    DE       1.01,9.01                      04/15/05

MAGNETEK INC                            DE       2.02                           04/14/05

MAIN STREET BANKS INC /NEW/             GA       8.01,9.01                      04/15/05

MAJESTIC STAR CASINO LLC                IN       1.02                           04/14/05

MANAKOA SERVICES CORP                   NV       4.01,9.01                      10/15/04    AMEND

MARINE JET TECHNOLOGY CORP              NV       1.01,9.01                      04/14/05

MARINE PRODUCTS CORP                    DE       8.01,9.01                      04/14/05

MARKWEST HYDROCARBON INC                DE       4.02,8.01,9.01                 04/11/05

MARSH & MCLENNAN COMPANIES, INC.        DE       1.01                           04/12/05

MATTEL INC /DE/                         DE       2.02,7.01,9.01                 04/14/05

MBNA AMERICA BK NAT ASSOC MBNA MASTER            8.01,9.01                      03/31/05

MBNA CREDIT CARD MASTER NOTE TRUST               8.01,9.01                      03/31/05

MCDATA CORP                             DE       1.01                           04/15/05

MED-EMERG INTERNATIONAL INC                      2.02                           04/14/05

MEDICINES CO /DE                        DE       5.02                           04/11/05

MEDIMMUNE INC /DE                       DE       8.01                           04/15/05

MEDTOX SCIENTIFIC INC                   DE       2.02,9.01                      04/15/05

MEMORY PHARMACEUTICALS CORP                      8.01                           04/15/05

Mercator Partners Acquisition Corp.     DE       8.01,9.01                      04/15/05

META FINANCIAL GROUP INC                DE       2.02,9.01                      04/15/05

METLIFE INC                             DE       8.01                           04/15/05

MICRON ENVIRO SYSTEMS INC               NV       8.01                           04/15/05

MODTECH HOLDINGS INC                    CA       4.01,9.01                      04/11/05

MOHEGAN TRIBAL GAMING AUTHORITY                  2.02,9.01                      04/15/05

MONARCH CASINO & RESORT INC             NV       8.01                           04/14/05

Morgan Stanley Capital I Trust 2005 H   DE       8.01,9.01                      03/01/05    AMEND

MortgageIT Holdings, Inc.               MD       1.01,2.03,9.01                 04/13/05

MOVIE GALLERY INC                       DE       8.01,9.01                      04/15/05

MUZAK HOLDINGS LLC                      DE       2.02,9.01                      04/15/05

MYRIAD GENETICS INC                     DE       1.01,8.01,9.01                 04/13/05

NANOMETRICS INC                         CA       5.02,9.01                      04/15/05

NATIONAL SEMICONDUCTOR CORP             DE       1.01,1.02,9.01                 04/15/05    AMEND

NEUROCRINE BIOSCIENCES INC              CA       8.01,9.01                      04/14/05

NEW GENERATION HOLDINGS INC             DE       8.01                           04/14/05

NEW WORLD RESTAURANT GROUP INC          DE       5.02,8.01,9.01                 04/11/05

NEW YORK HEALTH CARE INC                NY       1.01                           04/11/05

NEWALLIANCE BANCSHARES INC                       1.01,9.01                      04/12/05

NewMarket Technology Inc                NV       2.01,9.01                      04/06/05

NIKE INC                                OR       5.02,9.01                      04/15/05

NOMURA ASSET ACCEPTANCE CORP            DE       8.01,9.01                      04/12/05    AMEND

NORFOLK SOUTHERN CORP                   VA       7.01,8.01                      04/15/05

NORTEL NETWORKS CORP                             2.02,8.01,9.01                 04/14/05

NORTEL NETWORKS LTD                              2.02,8.01,9.01                 04/14/05

NORTH SHORE CAPITAL IV INC              CO       1.01,2.01,3.02,5.01,5.02,5.03  04/15/05    AMEND

NORTHSTAR REALTY                                 1.01,2.03,9.01                 04/12/05

NORTHWEST BANCORPORATION INC            WA       2.02                           04/14/05

NTS REALTY HOLDINGS LP                  DE       8.01,9.01                      04/14/05

NU HORIZONS ELECTRONICS CORP            DE       2.03                           04/15/05

NUTECH DIGITAL INC                      CA       4.01,9.01                      04/14/05

OCA, INC. / DE /                        DE       5.02                           04/11/05

OCEAN BIO CHEM INC                      FL       3.01                           04/11/05

OIL DRI CORPORATION OF AMERICA          DE       8.01,9.01                      04/15/05

ONEIDA LTD                              NY       7.01,8.01,9.01                 04/13/05

OPTIMAL GROUP INC                                7.01                           04/15/05

OPTIO SOFTWARE INC                      GA       2.02,7.01,9.01                 04/14/05

OPTION ONE MORTGAGE LOAN TRUST 2005-1   DE       8.01,9.01                      02/25/05    AMEND

ORDERPRO LOGISTICS INC                  NV       4.01,9.01                      04/07/05

ORTHOLOGIC CORP                         DE       1.01,5.02,7.01,8.01,9.01       04/15/05

OTTER TAIL CORP                         MN       1.01,9.01                      04/11/05

PACIFICHEALTH LABORATORIES INC          DE       5.02                           04/11/05

PANAVISION INC                          DE       1.01                           04/11/05

PARADIGM MEDICAL INDUSTRIES INC         DE       4.01,7.01                      03/31/05

PARKER DRILLING CO /DE/                 DE       8.01,9.01                      04/14/05

PARKWAY PROPERTIES INC                  MD       5.02,7.01,9.01                 04/15/05

PC MALL INC                             DE       2.01,9.01                      04/15/05

PEAPACK GLADSTONE FINANCIAL CORP        NJ       8.01,9.01                      04/15/05

PEOPLES COMMUNITY CAPITAL CORP          SC       8.01                           04/14/05

PEOPLES OHIO FINANCIAL CORP             OH       8.01                           04/14/05

PERMIAN BASIN ROYALTY TRUST             TX       7.01,9.01                      04/14/05

PETCO ANIMAL SUPPLIES INC               DE       2.02,9.01                      04/15/05

PHARMACOPEIA DRUG DISCOVERY INC         DE       1.01,8.01,9.01                 04/13/05

PHARMAFRONTIERS CORP                    TX       8.01,9.01                      04/15/05

PivX Solutions, Inc.                    NV       4.01,9.01                      04/03/05    AMEND

PLAINS EXPLORATION & PRODUCTION CO      DE       2.02                           04/15/05

PMC SIERRA INC                          DE       1.01                           04/12/05

PNM RESOURCES INC                       NM       1.01                           04/15/05

POPULAR INC                             PR       2.02,9.01                      04/15/05

POWER 3 MEDICAL PRODUCTS INC            NY       2.04,8.01                      04/15/05

PREMIER COMMUNITY BANKSHARES INC        VA       2.02,9.01                      04/12/05

PREMIER DEVELOPMENT & INVESTMENT INC    NV       8.01,9.01                      04/15/05

PRESSURE BIOSCIENCES INC                MA       5.02,9.01                      04/11/05

Prestige Brands Holdings, Inc.                   1.01                           04/13/05

PRICESMART INC                          DE       2.02,9.01                      04/12/05

PRIME RECEIVABLES CORP                  DE       8.01,9.01                      04/15/05

PRINCIPAL LIFE INCOME FUNDINGS TRUST             8.01,9.01                      04/01/05

PRIVATE BUSINESS INC                    TN       4.01,9.01                      04/15/05

PRIVATEBANCORP INC                      DE       1.01,7.01,9.01                 04/14/05

PROCERA NETWORKS INC                    NV       1.01,3.02,3.03,9.01            04/13/05

PROCTER & GAMBLE CO                     OH       5.02                           04/15/05

Propex Fabrics Inc.                     DE       2.02,9.01                      04/14/05

PROQUEST CO                             DE       9.01                           01/31/05    AMEND

PROSPERITY BANCSHARES INC               TX       2.02,9.01                      04/15/05

PROVIDIAN FINANCIAL CORP                DE       8.01                           03/31/05

PURE CYCLE CORP                         DE       2.02                           04/14/05

PVF CAPITAL CORP                        OH       2.02,8.01,9.01                 04/13/05

RADIATION THERAPY SERVICES INC          FL       8.01                           04/13/05

RALI Series 2005-QA3 Trust              DE       8.01,9.01                      04/15/05

RAMCO GERSHENSON PROPERTIES TRUST       MD       4.01,9.01                      04/11/05

RAMP CORP                               DE       3.02                           04/11/05

RAMP Series 2005-RS3 Trust              DE       8.01,9.01                      04/14/05

RASER TECHNOLOGIES INC                  UT       7.01,9.01                      04/11/05

RAYTHEON CO/                            DE       7.01,9.01                      04/15/05

RAYTHEON CO/                            DE       7.01,9.01                      04/15/05

RCG COMPANIES INC                       DE       1.01,3.02,9.01                 04/14/05

RCN CORP /DE/                           DE       8.01,9.01                      04/15/05

READERS DIGEST ASSOCIATION INC          DE       1.01,1.02,7.01,9.01            04/14/05

Real Mex Restaurants, Inc.              DE       8.01,9.01                      04/15/05

REALNETWORKS INC                        WA       2.01                           04/12/05

REGIONS FINANCIAL CORP                  DE       2.02,7.01,9.01                 04/15/05

RELM WIRELESS CORP                      NV       8.01,9.01                      04/13/05

RENAISSANCE HOME EQUITY LOAN TRUST 20   DE       2.01,9.01                      03/16/05

RENAISSANCE LEARNING INC                WI       1.01,2.01,9.01                 02/28/05    AMEND

RENTRAK CORP                            OR       1.01                           04/11/05

RETAIL VENTURES INC                     OH       2.02,9.01                      04/14/05

RETRACTABLE TECHNOLOGIES INC            TX       8.01,9.01                      04/13/05

RF MICRO DEVICES INC                    NC       7.01,9.01                      04/14/05

RIDGEWOOD ELECTRIC POWER TRUST I        DE       8.01                           12/31/04

RIDGEWOOD ELECTRIC POWER TRUST II       DE       8.01                           12/31/04

RIDGEWOOD ELECTRIC POWER TRUST III      DE       8.01                           12/31/04

RIDGEWOOD ELECTRIC POWER TRUST IV       DE       8.01                           12/31/04

RPC INC                                 DE       8.01,9.01                      04/14/05

RUDOLPH TECHNOLOGIES INC                DE       8.01                           04/15/05

SAFEGUARD SCIENTIFICS INC               PA       1.01,9.01                      04/13/05

SAKS INC                                TN       8.01,9.01                      04/14/05

SALEM COMMUNICATIONS CORP /DE/          DE       2.02,7.01                      04/15/05

SALESFORCE COM INC                      DE       1.01                           04/14/05

SAMSONITE CORP/FL                       DE       1.01,9.01                      01/21/05

SCBT FINANCIAL CORP                     SC       2.02,9.01                      04/14/05

SCHWAB CHARLES CORP                     DE       2.02                           03/31/05

SEARCHHELP INC                                   5.02,9.01                      04/12/05

SERVICE CORPORATION INTERNATIONAL       TX       7.01,9.01                      04/15/05

SHIRE PHARMACEUTICALS GROUP PLC                  8.01,9.01                      04/15/05

SHOPKO STORES INC                       WI       1.02,5.02,9.01                 04/14/05

SILICONIX INC                           DE       8.01,9.01                      04/14/05

SITEWORKS INC /FL                       FL       7.01                           04/15/05

SMART ONLINE INC                                 8.01,9.01                      04/15/05

SMITH A O CORP                          DE       2.02,2.05,9.01                 04/15/05

SNAP ON INC                             DE       8.01                           04/15/05

SoftNet Technology Corp.                NV       8.01                           04/08/05    AMEND

SONGZAI INTERNATIONAL HOLDING GROUP I   NV       2.01                           03/30/05

SONO TEK CORP                           NY       7.01,9.01                      04/15/05

SONOMA VALLEY BANCORP                   CA       2.02,9.01                      04/14/05

SPACEDEV INC                            CO       1.01,9.01                      04/14/05

SPORTS AUTHORITY INC /DE/               DE       2.02,9.01                      03/14/05

SPX CORP                                DE       1.01,9.01                      04/11/05

SS&C TECHNOLOGIES INC                   DE       1.01,2.03,9.01                 04/13/05

STARSOFT INC                            NV       5.02                           04/04/05

STEWART ENTERPRISES INC                 LA       8.01,9.01                      04/12/05

STRATEX NETWORKS INC                    DE       2.02,9.01                      04/14/05

STRUCTURED ADJUSTABLE RATE MORTGAGE L   DE       8.01,9.01                      04/15/05

STRUCTURED ASSET SECURITIES CORP        DE       8.01                           04/15/05

STUDENT LOAN CORP                       DE       2.02,9.01                      04/15/05

SUFFOLK BANCORP                         NY       8.01                           04/12/05

SUFFOLK BANCORP                         NY       8.01                           04/12/05

SULPHCO INC                             NV       5.02                           04/13/05

SUSQUEHANNA BANCSHARES INC              PA       8.01,9.01                      04/15/05

SYNTEL INC                              MI       5.03,9.01                      04/11/05

SYNTROLEUM CORP                         DE       8.01                           04/11/05

SYSTEMS EVOLUTION INC                   ID       4.01,7.01                      04/13/05

TANDY BRANDS ACCESSORIES INC            DE       2.02,9.01                      04/15/05
                                       STATE
TCC EQUIPMENT INCOME FUND               CA       1.01,8.01,9.01                 04/15/05

TERRA INDUSTRIES INC                    MD       8.01,9.01                      04/14/05

TEXAS INDUSTRIES INC                    DE       5.03,9.01                      04/13/05

TEXTAINER EQUIPMENT INCOME FUND II L    CA       1.01,8.01,9.01                 04/15/05

TEXTAINER EQUIPMENT INCOME FUND III L   CA       1.01,8.01,9.01                 04/15/05

TEXTAINER EQUIPMENT INCOME FUND IV L    CA       1.01,8.01,9.01                 04/15/05

TEXTAINER EQUIPMENT INCOME FUND V LP    CA       1.01,8.01,9.01                 04/15/05

THERMA WAVE INC                         DE       5.02,9.01                      04/15/05

TL  ADMINISTRATION CORP                 DE       7.01,9.01                      04/15/05

TOREADOR RESOURCES CORP                 DE       7.01,9.01                      04/14/05

TOWER AUTOMOTIVE INC                    DE       7.01,9.01                      04/15/05

TRANSCEND SERVICES INC                  DE       1.01                           04/15/05

TRANSKARYOTIC THERAPIES INC             DE       1.01,9.01                      04/13/05

TRANSOCEAN INC                          E9       7.01,9.01                      04/15/05

TREK RESOURCES INC                      DE       3.01,3.03,5.03,8.01,9.01       12/31/04    AMEND

TRESTLE HOLDINGS INC                    DE       8.01                           04/15/05

TRIBUNE CO                              DE       2.02,9.01                      03/27/05

TRUE RELIGION APPAREL INC               NV       1.01                           04/11/05

TUTOGEN MEDICAL INC                     FL       5.02                           04/13/05

UNION BANKSHARES INC                    VT       2.02,8.01,9.01                 04/15/05

UNITED AMERICAN HEALTHCARE CORP         MI       1.01,5.02,8.01,9.01            04/15/05

UNITED CAPITAL CORP /DE/                DE       5.02,5.03,9.01                 04/14/05

UNITED MORTGAGE TRUST                   MD       7.01                           04/15/05

UPFC Auto Receivables Trust 2005-A      DE       8.01,9.01                      04/15/05

US CONCRETE INC                         DE       1.01,9.01                      04/08/05

US HOME SYSTEMS INC                     DE       1.02,5.02                      04/15/05

USAA AUTO OWNER TRUST 2004-3                     8.01,9.01                      04/15/05

VENTANA MEDICAL SYSTEMS INC             DE       9.01                           04/15/05

VENTIV HEALTH INC                       DE       1.01                           04/15/05

VERTIS INC                              DE       1.01,9.01                      03/24/05

VIA NET WORKS INC                       DE       8.01,9.01                      04/14/05

VIACOM INC                              DE       1.01                           04/12/05

VIEWCAST COM INC                        DE       2.02,9.01                      04/15/05

VILLAGEEDOCS INC                        CA       7.01,8.01,9.01                 04/15/05

WACHOVIA CORP NEW                       NC       2.02,9.01                      04/15/05

WAKO LOGISTICS GROUP INC                         5.03                           04/12/05

WELLS FARGO ASSET SECURITIES CORP       DE       8.01,9.01                      04/13/05

WEST PHARMACEUTICAL SERVICES INC        PA       1.01                           04/15/05    AMEND

WESTAR ENERGY INC /KS                   KS       8.01,9.01                      04/15/05

WESTERN SIERRA BANCORP                  CA       2.02,7.01                      04/13/05

WFS Financial 2005-2 Owner Trust        CA       8.01,9.01                      04/14/05

WGNB CORP                               GA       1.01                           04/11/05

WHITING PETROLEUM CORP                  DE       8.01,9.01                      04/11/05

WILLIAMS SONOMA INC                     CA       1.01,2.02,9.01                 04/15/05

WJ COMMUNICATIONS INC                   DE       2.01,9.01                      01/28/05    AMEND

WORKSTREAM INC                                   2.02,9.01                      04/14/05

WORLD WASTE TECHNOLOGIES INC            CA       1.01,2.03,9.01                 04/11/05

WYNDHAM INTERNATIONAL INC               DE       1.01,8.01,9.01                 04/14/05

XEROX CORP                              NY       8.01                           04/15/05

XL CAPITAL LTD                                   8.01,9.01                      04/14/05

YAMAHA MOTOR RECEIVABLES CORP           DE       8.01                           04/15/05

YANKEE CANDLE CO INC                             5.02                           04/13/05

ZANETT INC                              DE       8.01                           04/14/05

ZOMAX INC /MN/                          MN       1.01,9.01                      04/14/05