SEC NEWS DIGEST


Issue 2005-200                                             October 18, 2005
     

ENFORCEMENT PROCEEDINGS


IN THE MATTER OF KERMIT SILVA

     The United States Securities and Exchange Commission announced it has
     instituted settled public administrative proceedings against the
     president of International Media Solutions, an Orlando, Fla., stock
     promotion company whom the Commission previously had sued and obtained
     injunctions against in United States District Court.
     
     Without admitting or denying the Commissions findings, Kermit Silva
     consented to entry of an order barring him from association with any
     broker or dealer.  The Order found that on Sept. 29, 2005, the United
     States District Court for the Southern District of Florida entered a
     final judgment by consent against Silva: (1) enjoining him from
     violating Sections 5(a) and (c), 17(a)(2) and (3), and 17(b) of the
     Securities Act of 1933, and Section 15(a)(1) of the Securities Exchange
     Act of 1934; (2) barring Silva from participating in any offering of a
     penny stock for three years; and (3) ordering Silva to pay disgorgement,
     prejudgment interest and civil penalties.  As stated in the Order, the
     Commissions complaint alleged that Silva, while IMS was soliciting
     registered brokers to purchase the stock of at least two Over-the-
     Counter Bulletin Board companies, failed to fully disclose the nature
     and amount of IMS compensation from the issuers and made material
     misrepresentations and omissions.  (Rel. 34-52617; File No. 3-12087)

IN THE MATTER OF INSTINET, LLC AND INET ATS, INC.

     On October 18, the United States Securities and Exchange Commission
     issued an Order Instituting Administrative and Cease-and-Desist
     Proceedings, Making Findings, and Imposing Remedial Sanctions and a
     Cease-and-Desist Order Pursuant to Section 15(b) and 21C of the
     Securities and Exchange Act of 1934 against Instinet, LLC and INET ATS,
     Inc. (collectively, Respondents).  The Order finds that Respondents
     violated Rule 11Ac1-5 which requires market centers to publish order
     execution quality reports (Execution Reports) for each calendar month.
     Specifically, the Order finds that from June 2001 through May 2004,
     Respondents repeatedly published monthly Execution Reports containing
     inaccurate order execution quality information.

     Based on the above, Respondents, are ordered to (i) cease and desist
     from committing or causing any violations and any future violations of
     Section 11A of the Exchange Act and Rule 11Ac1-5 thereunder, (ii) pay a
     penalty of $350,000 each, (iii) retain an independent third party to
     confirm the accuracy of their Execution Reports, and (iv) retain a third
     party regulatory auditor to conduct a comprehensive regulatory audit of
     their compliance program relating to Rule 11Ac1-5.  Respondents
     consented to the issuance of the Order without admitting or denying the
     findings in the Order.

     The Commission acknowledges the assistance of NASD in the resolution  of
     this matter.  The Commissions Order was filed concurrently with an NASD
     Acceptance  Waiver  and  Consent that closely follows  the  Commissions
     Order  and includes a violation of the NASDs Rule 3010.  The  AWC  also
     includes a $700,000 penalty to be paid directly to the NASD relating  to
     11Ac1-5.   Respondents  also settled numerous  other  charges  based  on
     violations  of  NASD  rules  and  paid NASD  an  additional  penalty  of
     $775,000.  (Rel. 34-52623; File No. 3-12088; Press Rel. 2005-151)
     
IN THE MATTER OF BARRY ALAN BINGHAM

     On October 18, the Commission announced the issuance of an Order Making
     Findings and Imposing Remedial Sanctions Pursuant to Section 15(b) of
     the Securities Exchange Act of 1934 and Section 203(f) of the Investment
     Advisers Act of 1940 against Barry Alan Bingham based on Binghams
     criminal conviction in United States v. Barry Bingham, 1:05-CR-0184-BBM
     (N.D. Ga.).  Bingham consented to the issuance of the Order.

     The Order finds that, on April 28, 2005, Bingham entered a plea of
     guilty to a single count of felony securities fraud in violation of
     Title 15 of the United States Code, Sections 78j(b) and 78j(ff).  The
     criminal information to which Bingham pled guilty alleged that, from in
     or about September 2001 to in or about August 2002, Bingham fraudulently
     induced various individuals to invest in Bingham Growth Partners, L.P.
     On June 30, 2005, Bingham was sentenced to twelve months and one day in
     prison followed by three years of supervised release, fined $1,000, and
     ordered to pay criminal restitution of $105,572.

     The Order further finds that, during a portion of his misconduct, from
     approximately August 2000 through November 2002, Bingham, individually
     and acting through Capital Management, engaged for compensation in the
     business of advising clients on investing in securities.  Bingham was
     also associated with a broker-dealer registered with the Commission from
     approximately April 2002 through at least November 2002.

     The  Order  bars  Bingham from association with any broker,  dealer,  or
     investment adviser.  (Rels. 34-52626; IA-2444; File No. 3-12015)
     
ARCADIA INVESTMENTS CORPORATION STOCK REGISTRATION REVOKED

     On  October  18,  the  registration of the stock of Arcadia  Investments
     Corporation   was   revoked.   The  revocation   was   ordered   in   an
     administrative proceeding before an administrative law judge.

     Arcadia has not filed any annual or quarterly reports with the
     Commission since its quarterly report for the quarter ended March 31,
     2001.  Thus, it violated a crucial provision of the federal securities
     laws that requires public corporations to publicly disclose current,
     accurate financial information so that investors may make informed
     decisions.  The law judge revoked the registration of Arcadia stock to
     serve the public interest and for the protection of investors.  (Rel. 34-
     52627; File No. 3-11979)

COURT ENTERS DEFAULT JUDGMENT AGAINST FRAUDULENT WEBSITE THAT IMPERSONATED A
NEW HAMPSHIRE MUTUAL FUND

     The Commission announced today that on Oct. 12, 2005, the Honorable
     Joseph A. DiClerico, Jr., United States District Judge for the District
     of New Hampshire, entered a judgment by default against FairPax.com,
     FairPax, Inc. and the unknown owners and operators of FairPax identified
     as John Does 1-20.  In a complaint filed on June 21, 2004, the
     Commission alleged that FairPax.com was impersonating a New Hampshire
     mutual fund complex and promising investors returns of 657% per year.
     The courts judgment permanently enjoins the defendants from violating
     the federal securities laws.
     
     The Commissions complaint alleged that the FairPax website contained
     descriptions of purported socially responsibly mutual funds that were
     taken verbatim and without authorization from the description of the
     high yield mutual fund offered for sale by a registered New
     Hampshire-based mutual fund complex, Pax World Funds.  FairPax also
     falsely identified Pax Worlds chairman and president as its own.  The
     Commissions complaint further alleged that the mutual funds offered by
     FairPax had not been registered with the Commission, as required.
     Finally, the Commission s complaint alleged that the defendants
     promoted their scheme with fraudulent promises of a 657% annual return.
     
     The Courts final judgment enjoins defendants from future violations of
     Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Section
     10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder.
     
     For further information, please see LR-18761 (June 24, 2004).  [SEC v.
     FairPax.com, FairPax, Inc. and John Does 1-20, United States District
     Court for the District of New Hampshire, Civil Action No. 04-228-JD]
     (LR-19431)
     
BRANDMAKERS, INC. AND CEO GARY LABROZZI SETTLE DELINQUENT FILINGS CHARGES

     On October 18, the Commission filed a complaint in the U.S. District
     Court for the District of Columbia against Brandmakers, Inc. and CEO
     Gary F. Labrozzi, alleging that Brandmakers violated a Commission cease-
     and-desist order by filing none of its required periodic reports with
     the Commission since the period ending March 31, 2003.  The complaint
     also alleges that Labrozzi failed to timely file, from November 2004 to
     August 2005, numerous required reports and schedules disclosing his
     respective purchases, sales, and holdings of the equity securities of
     Brandmakers amounting to thirty percent of the companys stock.

     Without admitting or denying the allegations in the complaint,
     Brandmakers, subject to the Courts approval, consented to the entry of
     a final judgment that permanently enjoins it from any violations of
     Section 13(a) of the Securities Exchange Act of 1934 and Rules 13a-1,
     13a-11, and 13a-13 thereunder, and Gary F. Labrozzi, subject to the
     Courts approval, consented to the entry of a final judgment that: (1)
     permanently enjoins him from any violations of Exchange Act Section
     13(a) and Rules 13a-1, 13a-11, and 13a-13 thereunder as a control person
     or as a person who aids and abets such violations pursuant to Exchange
     Act Section 20; (2) permanently enjoins him from any violations of
     Exchange Act Sections 13(d) and 16(a) and Rules 13d-1, 13d-2, 16a-2 and
     16a-3 thereunder; and (3) imposes a $10,000 civil money penalty against
     him.

     The Commission also announced the settlement of a pending administrative
     proceeding against Brandmakers, Inc.  On October18, the Commission
     revoked the registration of each class of registered securities of
     Brandmakers, Inc. 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, Brandmakers consented to the entry of
     an order finding that it had failed to comply with Exchange Act Section
     13(a) and Rules 13a-1 and 13a-13 thereunder and revoking the
     registration of each class of Brandmakers securities pursuant to
     Exchange Act Section 12(j).  This order settled the charges brought
     against it in In the Matter of Affinity International Travel Systems,
     Inc., et al., Administrative Proceeding File No. 3-11913.

     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 . . . .
     Contact Persons: Gregory G. Faragasso, Assistant Director, (202) 551-
     4734, and Neil J. Welch, Jr., Branch Chief, (202) 551-4731

     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 Affinity International Travel Systems, Inc., et al.,
     Administrative Proceeding File No. 3-11913 (April 27, 2005)
     (Rel. 34-52622; File No. 3-11913)  [SEC v. Brandmakers, Inc. and Gary F.
     Labrozzi, Civil Action No. 1:05CV02038, D.D.C.]  (LR-19432)
     
     
     
     
     
     
     
     
     
HOLDING COMPANY ACT RELEASES


BLACK HILLS CORPORATION, ET AL.

     An  order  has  been  issued authorizing Black Hills Corporation  (Black
     Hills), a registered public-utility holding company, Black Hills  Power,
     Inc.,  and Cheyenne Light, Fuel and Power Company, both electric-utility
     subsidiaries, Black Hills Energy, Inc., a nonutility subsidiary, and all
     of  Black Hills other subsidiaries, to make certain modifications to the
     original arrangements for the Black Hills money pools and extending  the
     time   for   implementing   certain  cost  allocation   and   accounting
     methodologies,  the  service  company and cost-based  rates  in  certain
     affiliate transactions, through February 8, 2006.  (Rel. 35-28046)
     
     
SELF REGULATORY ORGANIZATIONS


WITHDRAWALS

     An  order has been issued granting the application of Deere & Company to
     withdraw   its  common  stock,  $1.00  par  value,  from   listing   and
     registration on the Chicago Stock Exchange, effective at the opening  of
     business on October 18.  (Rel. 34-52618)
     
     An  order  has been issued granting the application of American  Express
     Company  to withdraw its common stock, $.20 par value, from listing  and
     registration on the Chicago Stock Exchange, effective at the opening  of
     business on October 18.  (Rel. 34-52619)
     
     An  order has been issued granting the application of The Black & Decker
     Corporation  to withdraw its common stock, $.50 par value, from  listing
     and  registration on the Pacific Exchange, effective at the  opening  of
     business on October 18.  (Rel. 34-52620)
     
     An  order  has been issued granting the application of American  Express
     Company  to withdraw its common stock, $.20 par value, from listing  and
     registration on the Boston Stock Exchange, effective at the  opening  of
     business on October 18.  (Rel. 34-52621)

DELISTINGS
     
     An  order  has  been  issued  granting the application  of  the  Pacific
     Exchange  to strike from listing and registration the 7.8125%  series  F
     cumulative  redeemable  preferred stock,  $.0001  par  value,  of  Essex
     Property  Trust, Inc., effective at the opening of business  on  October
     17.  (Rel. 34-52613)
     
     An  order has been issued granting the application of the American Stock
     Exchange to strike from listing and registration the common stock, $.001
     par  value, of Thermoview Industries, Inc., effective at the opening  of
     business on October 17.  (Rel. 34-52614)
     
     An  order has been issued granting the application of the American Stock
     Exchange  to  strike  from listing and registration  the  common  stock,
     $.0001 par value, of Genesis Bioventures, Inc., effective at the opening
     of business on October 17.  (Rel. 34-52615)
     
     
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     ISTA PHARMACEUTICALS INC, 15295 ALTON PARKWAY, IRVINE, CA, 92618, 
        949-788-6000 - 0 ($5,700,000.00) Equity, (File 333-129036 - Oct. 17) 
        (BR. 01A)

S-1     Altus Pharmaceuticals Inc., 125 SIDNEY STREET, CAMBRIDGE, MA, 02139, 
        617-299-2900 - 0 ($115,000,000.00) Equity, (File 333-129037 - Oct. 17) 
        (BR. 01)

S-3     TETON ENERGY CORP, PO BOX 774327, STEAMBOAT SPRINGS, CO, 80477, 
        (303) 565-4600 - 0 ($52,456,827.34) Equity, (File 333-129038 - Oct. 17) 
        (BR. 04B)

S-3     PERFICIENT INC, 1120 SOUTH CAPITAL OF TEXAS HWY,, SUITE 220, BLDG. 3, 
        AUSTIN, TX, 78746, 5125316000 - 483,896 ($3,508,216.00) Equity, 
        (File 333-129054 - Oct. 17) (BR. 03B)

SB-2    Cascade Coaching Corp., 500-666 BURRARD STREET, VANCOUVER, A1, V6C 3P6, 
        604-897-4263 - 2,000,000 ($200,000.00) Equity, (File 333-129056 - 
        Oct. 17) (BR. 09)

S-8     HUDSON TECHNOLOGIES INC /NY, 275 N MIDDLETOWN RD, PEARL RIVER, NY, 
        10965, 8457356000 - 2,500,000 ($5,050,000.00) Equity, 
        (File 333-129057 - Oct. 17) (BR. 06C)

S-8     VALUECLICK INC/CA, 30699 RUSSELL RANCH DRIVE, SUITE 250, 
        WESTLAKE VILLAGE, CA, 91362, 818 575-4500 - 0 ($4,463,268.00) Equity, 
        (File 333-129058 - Oct. 17) (BR. 11C)

S-8     First Business Financial Services, Inc., 608 232-5977 - 
        237,623 ($5,881,169.25) Equity, (File 333-129059 - Oct. 17) (BR. 07)

F-3     O2MICRO INTERNATIONAL LTD, THE GRAND PAVILLION, 
        WEST BAY ROAD PO BOX 32331 SMB, GEORGE TOWN, GR CAY, E9, 00000, 
        345-945-1110 - 0 ($115,000,000.00) Equity, (File 333-129060 - Oct. 17) 
        (BR. 10C)

S-1     Tejas Inc, 2700 VIA FORTUNA, SUITE 400, AUSTIN, TX, 78746, 5123068222 - 
        0 ($56,428,512.50) Equity, (File 333-129061 - Oct. 17) (BR. 07C)

S-8     POMEROY IT SOLUTIONS INC, 1020 PETERSBURG ROAD, HEBRON, KY, 41048, 
        8595860600X1184 - 0 ($47,626,449.15) Equity, (File 333-129062 - 
        Oct. 17) (BR. 03B)

S-3     AQUACELL TECHNOLOGIES INC, 10410 TRADEMARK ST, RANCHO CUCAMONGA, CA, 
        91730, 9099870456 - 4,746,511 ($2,610,624.00) Equity, 
        (File 333-129063 - Oct. 17) (BR. 06B)

SB-2    China Evergreen Environmental CORP, 5/F GUOWEI BLDG, 
        73 XIANLIE MIDDLE ROAD, GUANGZHOU, GUANGDONG, F4, 00000, 
        86-20-8432-7909 - 91,904,501 ($24,814,215.00) Equity, 
        (File 333-129064 - Oct. 17) (BR. 09A)

S-3     STOCKERYALE INC, 32 HAMPSHIRE ROAD, SALEM, NH, 03079, 6038938778 - 
        4,411,518 ($4,102,712.00) Equity, (File 333-129065 - Oct. 17) (BR. 10C)

S-8     FIDELITY NATIONAL FINANCIAL INC /DE/, 601 RIVERSIDE AVENUE, ,, 
        JACKSONVILLE, FL, 32204, 904-854-8100 - 
        12,500,000 ($503,375,000.00) Equity, (File 333-129066 - Oct. 17) 
        (BR. 01C)

S-8     Ottawa Savings Bancorp, Inc., 925 LASALLE ST, OTTAWA, IL, 61350, 
        815-433-2525 - 0 ($446,420.00) Equity, (File 333-129067 - Oct. 17) 
        (BR. 07)

SB-2    LEXINGTON RESOURCES INC, 7473 WEST LAKE MEAD RD, LAS VEGAS, NV, 89128, 
        702-382-5139 - 17,134,000 ($26,557,530.00) Equity, (File 333-129068 - 
        Oct. 17) (BR. 04A)

S-3     EMPIRE DISTRICT ELECTRIC CO, 602 JOPLIN ST, JOPLIN, MO, 64801, 
        4176255100 - 400,000,000 ($400,000,000.00) Equity, (File 333-129069 - 
        Oct. 17) (BR. 02A)

SB-2    CepTor CORP, 200 INTERNATIONAL CIRCLE, SUITE 5100, HUNT VALLEY, MD, 
        21030, 410-527-9998 - 6,559,435 ($9,839,152.50) Equity, 
        (File 333-129070 - Oct. 17) (BR. 09B)

S-3     DELTA PETROLEUM CORP/CO, 370 SEVENTEENTH STREET, SUITE 4300, DENVER, 
        CO, 80202, 3032939133 - 5,405,418 ($93,675,893.94) Equity, 
        (File 333-129071 - Oct. 17) (BR. 04A)

S-8     EBAY INC, 2145 HAMILTON AVENUE, SAN JOSE, CA, 95125, 408-376-7400 - 
        1,853,080 ($7,634,689.60) Equity, (File 333-129072 - Oct. 17) (BR. 08B)

S-3     CENTRAL EUROPEAN DISTRIBUTION CORP, TWO BALA PLAZA, SUITE 300, 
        BALA CYNWYD, PA, 19004, 6106607817 - 
        3,360,000 ($130,368,000.00) Equity, (File 333-129073 - Oct. 17) 
        (BR. 02B)

SB-2    OPTIGENEX INC., 750 LEXINGTON AVENUE, 6TH FLOOR, NEW YORK, NY, 10022, 
        212-905-0189 - 6,416,667 ($4,363,333.00) Equity, (File 333-129074 - 
        Oct. 17) (BR. 01B)

S-3     ICONIX BRAND GROUP, INC., 215 W. 40TH STREET, 6TH FL., NEW YORK, NY, 
        10018, 212-730-0030 - 2,171,336 ($18,391,216.00) Equity, 
        (File 333-129075 - Oct. 17) (BR. 02C)

S-4     PINNACLE FINANCIAL PARTNERS INC, 6157443742 - 
        0 ($144,570,859.00) Equity, (File 333-129076 - Oct. 17) (BR. 07A)

S-3     E TRADE FINANCIAL CORP, 135 E. 57TH STREET, NEW YORK, NY, 10022, 
        6503316000 - 0 ($2,500,000,000.00) Unallocated (Universal) Shelf, 
        (File 333-129077 - Oct. 17) (BR. 07C)

S-8     FOSTER WHEELER LTD, PERRYVILLE CORPORATE PARK, SERVICE ROAD EST 173, 
        CLINTON, NJ, 08809, 9087304270 - 17,750 ($500,450.00) Equity, 
        (File 333-129078 - Oct. 17) (BR. 06C)

S-3     BARNES GROUP INC, 123 MAIN ST, BRISTOL, CT, 06010, 8605837070 - 
        100,000,000 ($100,000,000.00) Debt Convertible into Equity, 
        (File 333-129079 - Oct. 17) (BR. 06C)

S-4     MGM MIRAGE, 3600 LAS VEGAS BLVD S, LAS VEGAS, NV, 89109, 7028913333 - 
        500,000,000 ($500,000,000.00) Non-Convertible Debt, (File 333-129080 - 
        Oct. 17) (BR. 05B)

S-4     MGM MIRAGE, 3600 LAS VEGAS BLVD S, LAS VEGAS, NV, 89109, 7028913333 - 
        375,000,000 ($375,000,000.00) Non-Convertible Debt, (File 333-129082 - 
        Oct. 17) (BR. 05B)


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	
6.01. 	ABS Informational and Computational Material.
6.02.  	Change of Servicer or Trustee.
6.03.  	Change in Credit Enhancement or Other External Support.
6.04. 	Failure to Make a Required Distribution.
6.05.  	Securities Act Updating Disclosure.
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

4 KIDS ENTERTAINMENT INC                NY       3.01                                   10/17/05

ABBOTT LABORATORIES                     IL       7.01                                   10/14/05

ABFC Asset-Backed Certificates, Serie   DE       2.01,9.01                              09/23/05

ACCENTURE LTD                                    8.01                                   10/17/05

ACR GROUP INC                           TX       2.02,9.01                              10/12/05

ADVANCED NEUROMODULATION SYSTEMS INC    TX       1.01,1.02,3.03,5.03,7.01,8.01,9.01     10/13/05

ALICO INC                               FL       1.01,2.03,7.01,9.01                    10/11/05

Alliance Distributors Holding Inc.      DE       8.01,9.01                              10/14/05

ALTRIMEGA HEALTH CORP                   NV       1.01,5.03,9.01                         10/17/05

AMB PROPERTY CORP                       MD       8.01                                   10/14/05

AMERICAN ACCESS TECHNOLOGIES INC        FL       2.02,9.01                              10/10/05

AMERICAN CRYSTAL SUGAR CO /MN/          MN       7.01                                   10/17/05

AMERICAN EXPRESS CO                     NY       7.01,9.01                              10/17/05

AMERICAN EXPRESS CREDIT ACCOUNT MASTE   DE       8.01,9.01                              10/17/05

American Express Issuance Trust         DE       8.01,9.01                              10/17/05

AMICAS, Inc.                            DE       8.01                                   10/17/05

ANGELES PARTNERS XII                    CA       1.01                                   10/11/05

APOGEE ENTERPRISES INC                  MN       1.01,5.02,9.01                         10/12/05

ARBINET THEXCHANGE INC                  DE       8.01,9.01                              10/17/05

ARBOR REALTY TRUST INC                  MD       8.01,9.01                              10/17/05

ARENA PHARMACEUTICALS INC               DE       2.02,9.01                              10/17/05

ARQULE INC                              DE       1.02,8.01,9.01                         10/11/05

ASI TECHNOLOGY CORP                     NV       1.01,2.01,9.01                         10/12/05

ASTRATA GROUP INC                       NV       8.01,9.01                              10/17/05

ATC HEALTHCARE INC /DE/                 DE       7.01,9.01                              10/17/05

AVENUE ENTERTAINMENT GROUP INC /DE/     DE       4.01                                   10/11/05

AVNET INC                               NY       1.01,2.03,7.01,9.01                    10/13/05

AVONDALE INC                            GA       2.02,9.01                              10/17/05

AXM PHARMA INC                                   5.02,9.01                              10/17/05

AZZ INC                                 TX       2.02,8.01,9.01                         10/17/05

BA MASTER CREDIT CARD TRUST /                    9.01                                   10/17/05

BALL CORP                               IN       1.01,1.02,2.03,9.01                    10/13/05

BANCTRUST FINANCIAL GROUP INC           AL       2.02,9.01                              10/12/05

BANCTRUST FINANCIAL GROUP INC           AL       3.01                                   10/13/05

BANK OF NEW YORK CO INC                 NY       1.01,9.01                              10/17/05

BARNWELL INDUSTRIES INC                 DE       8.01,9.01                              10/17/05

Bear Stearns ALT-A Trust, Series 2005   DE       8.01,9.01                              09/30/05

Bear Stearns Asset Backed Securities    DE       9.01                                   09/30/05

BEAR STEARNS ASSET BACKED SECURITIES    DE       9.01                                   10/17/05

BEDFORD PROPERTY INVESTORS INC/MD       MD       2.02,9.01                              10/14/05

BENIHANA INC                            DE       2.02,9.01                              10/17/05

BI-OPTIC VENTURES INC                            3.02,7.01                              07/14/05

BILL BARRETT CORP                                5.02,7.01                              10/12/05

BIO LOGIC SYSTEMS CORP                  DE       1.01,9.01                              10/16/05

BIOPHAN TECHNOLOGIES INC                NV       2.02,9.01                              10/17/05

BKF CAPITAL GROUP INC                   DE       4.02                                   09/28/05

BLUE DOLPHIN ENERGY CO                  DE       8.01,9.01                              10/17/05

BOSTON COMMUNICATIONS GROUP INC         MA       7.01                                   10/13/05

BROADCAST INTERNATIONAL INC             UT       1.01,9.01                              10/12/05

BROWN & BROWN INC                       FL       2.02                                   10/17/05

BULL RUN CORP                           GA       1.01,2.03,9.01                         10/14/05

C H ROBINSON WORLDWIDE INC              DE       8.01                                   10/17/05

C-BASS MORTGAGE LOAN ASSET-BACKED CER   DE       8.01,9.01                              09/30/05

C-COR INC                               PA       2.02,9.01                              10/12/05

CABOT CORP                              DE       5.02                                   10/17/05

CACI INTERNATIONAL INC /DE/             DE       8.01                                   10/17/05

CALPINE CORP                            DE       8.01,9.01                              12/31/04

CALTON INC                              NJ       2.02,9.01                              10/17/05

CANCERVAX CORP                          DE       1.01,2.05                              10/11/05

CARMAX AUTO OWNER TRUST 2005-1          DE       8.01,9.01                              10/17/05

CarMax Auto Owner Trust 2005-2          DE       8.01,9.01                              10/17/05

CCA INDUSTRIES INC                      DE       2.02                                   10/17/05

CCI GROUP INC                           UT       5.03,9.01                              10/12/05

CENTRAL COAST BANCORP                   CA       1.01,9.01                              10/12/05

CENTRAL EUROPEAN DISTRIBUTION CORP      DE       8.01,9.01                              10/17/05

CENTRAL EUROPEAN DISTRIBUTION CORP      DE       2.01,9.01                              10/12/05    AMEND

CENTRAL EUROPEAN DISTRIBUTION CORP      DE       2.01,9.01                              08/17/05    AMEND

CENTRAL GARDEN & PET CO                 DE       1.01,9.01                              10/17/05

CENTRAL PARKING CORP                    TN       1.01,8.01,9.01                         10/12/05

CENTRAL VALLEY COMMUNITY BANCORP        CA       2.02,9.01                              10/14/05

CENTURION GOLD HOLDINGS INC             FL       1.01,9.01                              07/25/05    AMEND

CHARLOTTE RUSSE HOLDING INC                      2.02,9.01                              10/14/05

CHARMING SHOPPES INC                    PA       7.01                                   10/17/05

CHART INDUSTRIES INC                    DE       8.01,9.01                              10/17/05

CHARYS HOLDING CO INC                            3.02,9.01                              09/21/05    AMEND

CHASE BANK USA, NATIONAL ASSOCIATION    DE       8.01,9.01                              10/11/05

CHASE BANK USA, NATIONAL ASSOCIATION    DE       8.01,9.01                              10/17/05

CHASE BANK USA, NATIONAL ASSOCIATION    DE       9.01                                   10/17/05

CHASE BANK USA, NATIONAL ASSOCIATION    DE       8.01,9.01                              10/17/05

CHASE BANK USA, NATIONAL ASSOCIATION             8.01,9.01                              10/17/05

CHASE CREDIT CARD MASTER TRUST          NY       8.01,9.01                              10/17/05

CHASE CREDIT CARD MASTER TRUST          NY       8.01,9.01                              10/17/05

CINCINNATI FINANCIAL CORP               OH       7.01,9.01                              10/14/05

CITIBANK CREDIT CARD ISSUANCE TRUST     DE       8.01                                   09/27/05

CITIBANK OMNI-S MASTER TRUST                     8.01,9.01                              10/17/05

CITIBANK SOUTH DAKOTA N A               DE       8.01                                   09/27/05

CITIGROUP INC                           DE       2.02,7.01,9.01                         10/17/05

CITYFED FINANCIAL CORP                  DE       1.01                                   10/14/05

CNL Hotels & Resorts, Inc.              MD       8.01                                   10/09/05

COGNEX CORP                             MA       2.02,9.01                              10/17/05

COLLECTORS UNIVERSE INC                 DE       7.01,9.01                              10/10/05

COLLEGE LOAN CORP TRUST I               DE       8.01,9.01                              09/30/05

COMM 2005-C6                            DE       8.01,9.01                              10/11/05

COMM 2005-LP5                           DE       8.01,9.01                              10/11/05

COMMERCE BANCORP INC /NJ/               NJ       2.02,9.01                              10/17/05

COMPASS BANCSHARES INC                  DE       2.02,9.01                              10/17/05

COMPEX TECHNOLOGIES INC                 MN       1.01,5.02                              10/12/05

COMPREHENSIVE CARE CORP                 DE       8.01,9.01                              10/14/05

CONCURRENT COMPUTER CORP/DE             DE       2.01,9.01                              10/11/05

CONSOLIDATED WATER CO LTD               E6       8.01,9.01                              10/16/05

CORNERSTONE BANCSHARES INC              TN       2.02,9.01                              10/14/05

COVANTA HOLDING CORP                    DE       7.01,9.01                              10/17/05

COWLITZ BANCORPORATION                  WA       5.02                                   10/17/05

CROWN HOLDINGS INC                      PA       2.01,9.01                              10/11/05

CROWN MEDIA HOLDINGS INC                DE       1.01,9.01                              10/11/05

CSFB Home Equity Mortgage Trust 2005-   DE       9.01                                   09/30/05

CSK AUTO CORP                           DE       1.01,5.02,7.01,9.01                    10/14/05

CYGNUS INC /DE/                         DE       1.01,3.03,5.03,9.01                    10/17/05

DAVIDSON DIVERSIFIED REAL ESTATE III    DE       1.01                                   10/11/05

DAYBREAK MINES INC                      WA       3.02                                   04/20/05

DAYBREAK MINES INC                      WA       3.02                                   09/02/05    AMEND

DEL LABORATORIES INC                    DE       7.01                                   10/17/05

DEL LABORATORIES INC                    DE       8.01,9.01                              10/17/05

DELIGHTFULLY FROZEN CORP                         1.01                                   10/14/05

Diabetic Treatment Centers of America   DE       5.02                                   10/14/05

DISCOVER CARD MASTER TRUST I            DE       8.01                                   09/30/05

DOE RUN RESOURCES CORP                  NY       1.01                                   10/14/05

DRIL-QUIP INC                           DE       1.01,9.01                              10/14/05

DSLA Mortgage Loan Trust 2005-AR4       DE       8.01,9.01                              10/17/05

DYCOM INDUSTRIES INC                    FL       8.01,9.01                              10/17/05

E TRADE FINANCIAL CORP                  DE       8.01,9.01                              10/17/05

EAGLE BANCORP INC                       MD       2.02,9.01                              10/17/05

EATON CORP                              OH       2.02,9.01                              10/17/05

ECOLLEGE COM                            DE       8.01                                   10/11/05

ELECSYS CORP                            KS       4.01,9.01                              10/12/05

ELECTRONIC DATA SYSTEMS CORP /DE/       DE       5.02                                   10/13/05

EMCOR GROUP INC                         DE       1.01,1.02,9.01                         10/17/05

ENDEAVOUR INTERNATIONAL CORP            NV       8.01,9.01                              10/17/05

ENERGIZER HOLDINGS INC                  MO       1.01                                   10/11/05

ENERGY & ENGINE TECHNOLOGY CORP         NV       1.01,8.01                              10/17/05

ENSCO INTERNATIONAL INC                 DE       7.01,9.01                              10/17/05

ENVIROKARE TECH INC                     NV       5.02                                   09/20/05

EXCHANGE BANCSHARES INC                 OH       8.01                                   10/17/05

EXPLORATION CO OF DELAWARE INC          DE       2.01,3.01,9.01                         10/12/05

EXPONENT INC                            DE       2.02,7.01,9.01                         10/17/05

EYETECH PHARMACEUTICALS INC             DE       7.01                                   10/17/05

FBR Securitization, Inc.                         8.01,9.01                              10/13/05

FBR Securitization, Inc.                         8.01,9.01                              10/12/05

FIELDSTONE INVESTMENT CORP                       1.01,2.03                              10/11/05

FIRST FRANKLIN CORP                     DE       2.02,9.01                              10/14/05

FIRST HORIZON NATIONAL CORP             TN       2.02,9.01                              10/17/05

FIRST HORIZON NATIONAL CORP             TN       7.01,9.01                              10/17/05

FIRST MERCHANTS CORP                    IN       2.02,9.01                              10/17/05

FIRST MIDWEST BANCORP INC               DE       8.01                                   10/17/05

FLEET CREDIT CARD MASTER TRUST II       NY       9.01                                   10/15/05

FOG CUTTER CAPITAL GROUP INC            MD       5.02                                   10/13/05

FORD MOTOR CREDIT CO                    DE       8.01                                   10/17/05

FOUNTAIN POWERBOAT INDUSTRIES INC                2.02,9.01                              10/13/05

FRANKLIN ELECTRIC CO INC                IN       2.02,9.01                              10/01/05

FRONTIER FUND                           DE       4.01,9.01                              10/11/05

FX ENERGY INC                           NV       8.01,9.01                              10/17/05

GARDENBURGER INC                        OR       1.03,2.04,9.01                         10/14/05

GATEWAY FINANCIAL HOLDINGS INC          NC       2.02,9.01                              10/17/05

GE Commercial Mortgage Corp Series 20   DE       8.01,9.01                              10/11/05

Gener8xion Entertainment, Inc.          NY       1.01,9.01                              09/30/05

GENERAL MOTORS ACCEPTANCE CORP          DE       2.02                                   10/17/05

GENERAL MOTORS ACCEPTANCE CORP          DE       8.01                                   10/17/05

GENERAL MOTORS CORP                     DE       2.02                                   10/17/05

GENERAL MOTORS CORP                     DE       2.02,8.01                              10/17/05

GENESIS BIOVENTURES INC                 NY       3.01                                   10/17/05

GENESIS HEALTHCARE CORP                 PA       1.01                                   10/10/05

GFR PHARMACEUTICALS INC                 NV       1.02,7.01,9.01                         10/11/05

GLOBAL AXCESS CORP                      NV       4.01,9.01                              06/20/05    AMEND

GLOBAL CONCEPTS, LTD.                   CO       2.06,4.02,9.01                         10/13/05

GLOBAL ENTERTAINMENT CORP               NV       8.01,9.01                              10/14/05

GOLDEN PATRIOT CORP                     NV       8.01                                   10/14/05

GOODYS FAMILY CLOTHING INC /TN          TN       8.01,9.01                              10/17/05

GOODYS FAMILY CLOTHING INC /TN          TN       8.01,9.01                              10/14/05

GRAINGER W W INC                        IL       2.02,9.01                              10/17/05

Great Wolf Resorts, Inc.                DE       2.01                                   10/11/05

GS MORTGAGE SECURITIES CORP             DE       8.01,9.01                              10/17/05

GS MORTGAGE SECURITIES CORP             DE       8.01,9.01                              10/14/05

GT DATA CORP                            NV       2.01,9.01                              10/13/05

HANCOCK HOLDING CO                      MS       8.01,9.01                              10/17/05

Harbin Electric, Inc                             3.02,8.01,9.01                         10/12/05

HARLEYSVILLE NATIONAL CORP              PA       2.02,9.01                              09/30/05

HASBRO INC                              RI       2.02,9.01                              10/17/05

HERCULES INC                            DE       5.02                                   10/14/05

HERCULES TECHNOLOGY GROWTH CAPITAL IN   MD       8.01,9.01                              10/17/05

HERTZ CORP                              DE       1.01,8.01                              10/11/05

HORIZON BANCORPORATION INC              FL       2.02,9.01                              10/17/05

HOUSTON EXPLORATION CO                  DE       7.01,9.01                              10/17/05

HYDROGEN ENGINE CENTER, INC.            NV       3.02,4.01,9.01                         10/12/05

HYUNDAI ABS FUNDING CORP                DE       8.01,9.01                              10/17/05

IMPSAT FIBER NETWORKS INC               DE       5.02                                   10/11/05

INDIGENOUS GLOBAL DEVELOPMENT CORP      UT       4.01,9.01                              10/04/05

INDUSTRIAL DISTRIBUTION GROUP INC       DE       2.02,9.01                              10/17/05

Industrial Enterprises of America, In   NV       5.02,7.01                              10/17/05

INDYMAC MBS INC                                  8.01,9.01                              10/13/05

Inland American Real Estate Trust, In   MD       1.01,5.01,8.01,9.01                    10/11/05

INLAND WESTERN RETAIL REAL ESTATE TRU   MD       1.01,2.03,9.01                         10/11/05

INNOVATIVE SOLUTIONS & SUPPORT INC      PA       2.02                                   10/17/05

INSPIRE PHARMACEUTICALS INC             DE       8.01                                   10/14/05

INTELLI CHECK INC                       DE       5.02                                   10/11/05

INTER PARFUMS INC                       DE       2.02                                   10/17/05

INTERMOUNTAIN COMMUNITY BANCORP         ID       8.01,9.01                              10/11/05

INTERMUNE INC                           DE       8.01,9.01                              10/17/05

INTERNATIONAL BUSINESS MACHINES CORP    NY       2.02                                   10/17/05

INTERNET COMMERCE CORP                  DE       7.01,9.01                              10/17/05

INTERPUBLIC GROUP OF COMPANIES, INC.    DE       1.01,9.01                              10/17/05

INTERPUBLIC GROUP OF COMPANIES, INC.    DE       8.01,9.01                              10/17/05

INTERSTATE HOTELS & RESORTS INC         DE       1.01                                   10/14/05

INTERVEST BANCSHARES CORP               DE       2.02,9.01                              10/17/05

ITT EDUCATIONAL SERVICES INC            DE       8.01                                   09/30/05

J P MORGAN ACCEPTANCE CORP I            DE       8.01,9.01                              10/17/05

JPMorgan Chase Commercial Mortgage Se            8.01,9.01                              10/12/05

K-SEA TRANSPORTATION PARTNERS LP        DE       7.01,9.01                              10/14/05

KANA SOFTWARE INC                       DE       3.01,9.01                              10/14/05

LAKELAND FINANCIAL CORP                 IN       2.02                                   09/30/05

LATTICE SEMICONDUCTOR CORP              DE       2.02,9.01                              10/11/05

LCNB CORP                               OH       2.02,8.01,9.01                         10/17/05

LEAR CORP                               DE       8.01,9.01                              10/17/05

LENNAR CORP /NEW/                       DE       4.02                                   10/17/05

LIBBEY INC                              DE       2.02,9.01                              10/17/05

Liberty Global, Inc.                    DE       7.01                                   10/14/05

LILLY ELI & CO                          IN       5.02                                   10/14/05

LL&E ROYALTY TRUST                      TX       7.01,9.01                              10/17/05

LOCATEPLUS HOLDINGS CORP                         1.01,9.01                              01/03/05    AMEND

LOCATEPLUS HOLDINGS CORP                         2.02,9.01                              06/02/05    AMEND

Long Beach Acceptance Auto Receivable            8.01,9.01                              10/17/05

Long Beach Acceptance Auto Receivable            8.01,9.01                              10/17/05

LOOKSMART LTD                           DE       3.01,9.01                              10/13/05

LORAL SPACE & COMMUNICATIONS LTD        D0       7.01                                   10/14/05

LSB BANCSHARES INC /NC/                 NC       2.02,7.01,9.01                         10/17/05

LUCILLE FARMS INC                       DE       8.01,9.01                              10/14/05

MACATAWA BANK CORP                      MI       2.02,9.01                              10/17/05

MACKINAC FINANCIAL CORP /MI/            MI       2.02,9.01                              10/17/05

MAIR HOLDINGS INC                       MN       8.01                                   10/14/05

MASTERCARD INC                          DE       5.02                                   10/17/05

MASTR Asset Backed Securities Trust 2   DE       2.01,9.01                              09/28/05

MATRIXONE INC                           DE       2.02,9.01                              10/17/05

MATTEL INC /DE/                         DE       2.02,7.01,9.01                         10/14/05

MBNA AMERICA BK NAT ASSOC MBNA MASTER            8.01,9.01                              09/30/05

MBNA CREDIT CARD MASTER NOTE TRUST               8.01,9.01                              09/30/05

MCDONALDS CORP                          DE       2.02,9.01                              10/12/05

MCKENZIE BAY INTERNATIONAL LTD                   1.01,2.01                              10/17/05

MEADE INSTRUMENTS CORP                  DE       1.01                                   10/12/05

MEADOWBROOK INSURANCE GROUP INC         MI       8.01,9.01                              10/11/05

MEDTOX SCIENTIFIC INC                   DE       2.02,9.01                              09/30/05

MEMORY PHARMACEUTICALS CORP                      1.01                                   10/11/05

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE       8.01,9.01                              09/30/05

Merrill Lynch Mortgage Trust 2005-CIP   DE       8.01,9.01                              10/12/05

Merrill Lynch Mortgage Trust 2005-MKB   DE       8.01,9.01                              10/12/05

METHODE ELECTRONICS INC                 DE       8.01                                   10/14/05

MICROFIELD GROUP INC                    OR       1.01,7.01,9.01                         10/11/05

MICROTEK MEDICAL HOLDINGS, INC          GA       2.02,9.01                              10/14/05

MIDDLEBURG FINANCIAL CORP               VA       5.02                                   10/11/05

MONEY CENTERS OF AMERICA, INC.          DE       2.03                                   10/14/05

Morgan Stanley Capital I Trust 2005 H   DE       8.01,9.01                              10/14/05

MORGAN STANLEY DEAN WITTER CAPITAL I    DE       8.01,9.01                              10/12/05

MORGAN STANLEY DEAN WITTER CAPITAL I    DE       8.01,9.01                              10/14/05

MORGAN STANLEY DEAN WITTER CAPITAL I    DE       8.01,9.01                              10/07/05

MORGAN STANLEY DEAN WITTER CAPITAL I    DE       8.01,9.01                              10/06/05

MORTGAGE ASSET SECURITIZATION TRANSAC   DE       8.01,9.01                              10/17/05

MORTGAGE-BACKED CERTIFICATES, SERIES    DE       9.01                                   09/30/05

MORTGAGEIT TRUST 2005-4, Mortgage-Bac   DE       9.01                                   10/17/05

MOTHERS WORK INC                        DE       8.01                                   09/27/05

MOTIENT CORP                            DE       7.01,8.01,9.01                         10/07/05

MULTI BENEFIT REALTY FUND 87-1          CA       1.01                                   10/11/05

NanoSignal CORP                         NV       8.01                                   10/14/05

NATIONAL PROPERTY INVESTORS 8 /CA/      CA       1.01                                   10/11/05

NAVIGATORS GROUP INC                    DE       1.01,9.01                              10/12/05

NETSMART TECHNOLOGIES INC               DE       3.02                                   10/14/05

NEW CENTURY FINANCIAL CORP              MD       1.01,9.01                              10/11/05

New Century Home Equity Loan Trust Se   DE       2.01,9.01                              09/16/05

NEW HAMPSHIRE THRIFT BANCSHARES INC     DE       2.02,9.01                              10/14/05

NEWS CORP                                        8.01,9.01                              10/17/05

NEWS CORP                                        7.01,9.01                              10/17/05

NMS COMMUNICATIONS CORP                 DE       4.02,7.01,9.01                         10/12/05

NOMURA ASSET ACCEPTANCE CORP            DE       8.01,9.01                              10/17/05

NORTH AMERICAN NATURAL GAS INC          WA       5.02                                   10/13/05

NORTHWEST PASSAGE VENTURES LTD          NV       8.01                                   10/17/05

NOVELLUS SYSTEMS INC                    CA       2.02,9.01                              10/17/05

NOVELLUS SYSTEMS INC                    CA       2.05                                   08/26/05    AMEND

NOVELOS THERAPEUTICS, INC.              DE       5.02                                   10/10/05

OCCIDENTAL PETROLEUM CORP /DE/          DE       1.01,9.01                              10/13/05

OSE USA INC                             DE       1.01,3.03,9.01                         10/11/05

OVERSEAS SHIPHOLDING GROUP INC          DE       1.01,9.01                              10/12/05

PARALLEL PETROLEUM CORP                 DE       7.01,9.01                              10/17/05

PARK CITY GROUP INC                     DE       8.01,9.01                              10/13/05

PARK NATIONAL CORP /OH/                 OH       2.02,9.01                              10/17/05

PARKER DRILLING CO /DE/                 DE       8.01                                   10/08/05

Patient Safety Technologies, Inc        DE       5.02                                   10/14/05

PATRIOT MOTORCYCLE CORP                 NV       8.01                                   10/17/05

PAXSON COMMUNICATIONS CORP              DE       1.01                                   10/14/05

PAYCHEX INC                             DE       1.01,7.01                              10/12/05

PEAK INTERNATIONAL LTD                  D0       5.02                                   10/11/05

PENTAIR INC                             MN       8.01,9.01                              10/17/05

PHARMACEUTICAL PRODUCT DEVELOPMENT IN   NC       1.01,9.01                              10/12/05

PHARMACEUTICAL PRODUCT DEVELOPMENT IN   NC       2.02,9.01                              10/17/05

PINNACLE ENTERTAINMENT INC              DE       1.01                                   10/11/05

PLIANT CORP                             UT       5.02                                   10/12/05

PLUMAS BANCORP                          CA       1.01,9.01                              10/12/05

POPULAR ABS, INC.                       DE       8.01,9.01                              10/13/05

POPULAR ABS, INC.                       DE       8.01,9.01                              10/14/05

PREMIER EXHIBITIONS, INC.                        3.02,8.01                              10/17/05

PRIME RECEIVABLES CORP                  DE       8.01,9.01                              10/17/05

PRIVATEBANCORP INC                      DE       2.02                                   10/17/05

PUBLIC SERVICE CO OF COLORADO           CO       8.01                                   10/14/05

QUADRAMED CORP                          DE       5.02,5.03,9.01                         10/12/05

RAMBUS INC                              DE       2.02,9.01                              10/17/05

REALNETWORKS INC                        WA       1.01,9.01                              10/11/05

REGAL ENTERTAINMENT GROUP               DE       5.02,9.01                              10/13/05

REMINGTON ARMS CO INC/                  DE       1.01                                   10/11/05

RESERVE PETROLEUM CO                    DE       4.01,9.01                              10/14/05

RESIDENTIAL ACCREDIT LOANS INC          DE       8.01,9.01                              09/01/05

REWARDS NETWORK INC                     DE       8.01                                   10/11/05

RIVOLI BANCORP INC                      GA       1.01                                   10/14/05

ROBOCOM SYSTEMS INTERNATIONAL INC       NY       2.01,5.02,9.01                         10/11/05

RSA SECURITY INC/DE/                    DE       2.02,8.01,9.01                         10/17/05

SACO I TRUST, 2005-WM2                  DE       9.01                                   10/03/05

SAKS INC                                TN       2.02,9.01                              10/17/05

SAKS INC                                TN       2.01,9.01                              07/05/05    AMEND

SCBT FINANCIAL CORP                     SC       2.02,9.01                              10/17/05

SCHWAB CHARLES CORP                     DE       2.02                                   09/30/05

SCP POOL CORP                           DE       7.01,9.01                              10/17/05

SIGNATURE EYEWEAR INC                   CA       1.01                                   10/12/05

SITEL CORP                              MN       5.02,9.01                              10/12/05

SOFTECH INC                             MA       2.02,9.01                              10/17/05

Solo Cup CO                             DE       1.01,9.01                              10/14/05

SONORAN ENERGY INC                      WA       1.01,1.02,2.03,3.02,9.01               10/10/05

Soundview Home Loan Trust 2005-OPT3     DE       2.01,9.01                              09/27/05

SOUTHCOAST FINANCIAL CORP               SC       2.02,9.01                              10/12/05

ST JUDE MEDICAL INC                     MN       1.01,2.03,7.01,8.01,9.01               10/15/05

ST JUDE MEDICAL INC                     MN       2.02,9.01                              10/17/05

ST MARY LAND & EXPLORATION CO           DE       2.02,9.01                              10/17/05

STATE BANCORP INC                       NY       8.01                                   10/17/05

STONEMOR PARTNERS LP                    DE       1.01,3.02,9.01                         10/13/05

STRUCTURED PROD CORP TIERS CORP BND-B   DE       8.01,9.01                              10/01/05

STRUCTURED PRODUCTS CORP CAST STEP UP   DE       8.01,9.01                              10/02/05

STRUCTURED PRODUCTS CORP CAST STEP UP   DE       8.01,9.01                              10/01/05

STRUCTURED PRODUCTS CORP CASTSM STEP    DE       8.01,9.01                              10/01/05

STRUCTURED PRODUCTS CORP CORTS TR III   DE       8.01,9.01                              10/01/05

STRUCTURED PRODUCTS CORP TIERS R INFL   DE       8.01,9.01                              10/01/05

STUDENT LOAN CORP                       DE       2.02,9.01                              10/14/05

SUFFOLK BANCORP                         NY       2.02                                   10/17/05

SUMMIT BANCSHARES INC /TX/              TX       2.02,7.01,9.01                         10/17/05

SUNSET FINANCIAL RESOURCES INC                   5.02                                   10/05/05    AMEND

SUPERVALU INC                           DE       2.02,9.01                              10/17/05

TANDY BRANDS ACCESSORIES INC            DE       8.01,9.01                              10/17/05

TB WOODS CORP                           DE       1.01                                   10/12/05

TEAM HEALTH INC                         TN       1.01,8.01,9.01                         10/11/05

TECO ENERGY INC                         FL       8.01,9.01                              10/13/05

TELOS CORP                              MD       8.01                                   10/17/05

TELTRONICS INC                          DE       1.01,3.02,9.01                         10/17/05

TEMECULA VALLEY BANCORP INC             DE       2.02,9.01                              10/17/05

TERAYON COMMUNICATION SYSTEMS           DE       4.01,9.01                              09/21/05    AMEND

TEREX CORP                              DE       1.01,9.01                              10/15/05

TEXAS REGIONAL BANCSHARES INC           TX       2.02,9.01                              10/17/05

THEATER XTREME ENTERTAINMENT GROUP, I   FL       5.02                                   10/14/05

THOMAS PROPERTIES GROUP INC             DE       9.01                                   10/17/05    AMEND

THORNBURG MORTGAGE INC                  MD       2.02,9.01                              10/17/05

TIBCO SOFTWARE INC                      DE       5.02,9.01                              10/11/05

TRAFFIX INC                             DE       2.02,8.01,9.01                         10/14/05

TRANSOCEAN INC                          E9       7.01,9.01                              10/17/05

TREATY OAK BANCORP INC                  TX       5.02                                   10/17/05

TROPICAL SPORTSWEAR INTERNATIONAL COR   FL       8.01,9.01                              10/11/05

TURBOSONIC TECHNOLOGIES INC             DE       5.02                                   10/17/05    AMEND

UNITED ARTISTS THEATRE CIRCUIT INC /M   MD       1.01                                   10/17/05

UNITED TENNESSEE BANKSHARES INC         TN       2.02,9.01                              10/13/05

UNIVERSAL CORP /VA/                     VA       1.01,9.01                              10/11/05

UNUMPROVIDENT CORP                      DE       2.02,7.01,9.01                         10/17/05

US DATAWORKS INC                        NV       1.01,2.03,3.02,9.01                    10/13/05

US MEDSYS CORP                          CO       8.01                                   10/17/05

USAA AUTO OWNER TRUST 2005-1                     8.01,9.01                              10/17/05

USAA AUTO OWNER TRUST 2005-2                     8.01,9.01                              10/17/05

VARIAN MEDICAL SYSTEMS INC              DE       2.02,9.01                              10/17/05

VASOMEDICAL INC                         DE       2.02,9.01                              10/13/05

VECTREN CORP                            IN       8.01                                   10/11/05

VENTURES NATIONAL INC                   UT       8.01                                   10/12/05

VERIDIUM CORP                           DE       4.01                                   10/14/05

VERSATA INC                             DE       5.02                                   09/30/05

VIASPACE Inc.                           NV       8.01,9.01                              10/10/05

VIEWCAST COM INC                        DE       1.01,2.03,9.01                         10/11/05

VITAL IMAGES INC                        MN       8.01,9.01                              10/17/05

VITALSTREAM HOLDINGS INC                NV       1.01                                   09/29/05

VSB BANCORP INC                         NY       2.02,9.01                              10/14/05

VTEX ENERGY INC                         NV       1.01                                   10/07/05

Wachovia Bank Commercial Mortgage Tru   NC       8.01,9.01                              10/17/05

Wachovia Bank Commercial Mortgage Tru   NC       8.01,9.01                              10/13/05

WACHOVIA CORP NEW                       NC       2.02,9.01                              10/17/05

WATERS CORP /DE/                        DE       1.01,2.03                              10/12/05

WESCO INTERNATIONAL INC                 DE       8.01                                   10/13/05

WEST BANCORPORATION INC                 IA       2.02,9.01                              10/17/05

WESTERN SIZZLIN CORP                    DE       8.01,9.01                              10/13/05

WHITE MOUNTAINS INSURANCE GROUP LTD     D0       5.02,9.01                              10/14/05

WILSON HOLDINGS, INC.                   NV       2.01,3.02,4.01,5.01,9.01               10/11/05

WINNEBAGO INDUSTRIES INC                IA       1.01                                   10/12/05

WIRELESS AGE COMMUNICATIONS INC         NV       2.01,9.01                              07/31/05    AMEND

WITS BASIN PRECIOUS MINERALS INC        MN       1.01,3.02,9.01                         10/13/05

XFONE INC                               NV       8.01                                   10/14/05

XFONE INC                               NV       1.01                                   10/12/05

XSUNX INC                               CO       1.01                                   10/13/05

YUM BRANDS INC                          NC       5.02                                   10/17/05