SEC NEWS DIGEST


Issue 2005-91                                                     May 12, 2005

     
     
COMMISSION ANNOUNCEMENTS


LINDA CHATMAN THOMSEN NAMED DIRECTOR OF THE DIVISION OF ENFORCEMENT
                                      
     Chairman William H. Donaldson today named Linda Chatman Thomsen  as  the
     Director  of  the  Division of Enforcement.  Thomsen  has  been  at  the
     Commission  since 1995 and has served as the Divisions Deputy  Director
     since  2002.  Thomsen succeeds Stephen M. Cutler, who in April announced
     that he would leave the Commission.
     
     I  am  pleased that Linda has agreed to take on this new  role  at  the
     Commission,  said Chairman Donaldson.  Linda is a highly  accomplished
     attorney  with  a proven record of effective advocacy on behalf  of  the
     nations investors.  The skills Linda has exhibited during her tenure at
     the  Commission  instill great confidence in her ability  to  lead  this
     important division.
     
     Thomsen,  50,  joined the Commissions staff in 1995 as Assistant  Chief
     Litigation  Counsel.  In 1997, Thomsen was named Assistant  Director  of
     the  Division of Enforcement, and in 2000, she became Associate Director
     of  the  division.  She became Deputy Director in January 2002.   During
     her  tenure  at  the Commission, she has overseen the investigation  and
     litigation of numerous cases.  Among her current duties is oversight  of
     the Commissions ongoing Enron investigation.
     
     "I  am  honored by this appointment and am committed to maintaining  the
     traditions  of excellence and fairness that have been hallmarks  of  the
     Commission's enforcement program," said Thomsen
     
     Before  joining  the  staff of the Commission, Thomsen  was  in  private
     practice  at the law firm of Davis Polk & Wardwell in Washington,  D.C.,
     and New York, and also served as an Assistant United States Attorney for
     the  District  of  Maryland.  In November 2004, she  was  identified  by
     writers and editors of the Wall Street Journal as one of fifty Women to
     Watch.   She  received her A.B. from Smith College and her  law  degree
     from Harvard University.   (Press Rel. 2005-73)
     
     
ENFORCEMENT PROCEEDINGS



SEC ISSUES SETTLED ORDER AGAINST FLORIDA INVESTMENT ADVISER FOR TIPPING AND
INSIDER TRADING

     On  May 11, 2005, the Commission issued an Order against Andrew M. Welt,
     of Deerfield Beach, Florida, who was registered as an investment adviser
     with  the State of Florida until 2004.  The Order made findings that  on
     May  6,  2005,  a  final judgment was entered against Welt  in  a  civil
     action,  filed by the Commission, entitled U.S. Securities and  Exchange
     Commission v. Welt, et al., U.S.D.C. for the District of Columbia, Civil
     Action No. 1:05CV0783.  The Order also made findings that Welt consented
     to  the  entry  of the final judgment, which alleged that Welt  violated
     Sections  10(b)  and 14(e) of the Securities Exchange Act  of  1934  and
     Rules  10b-5  and 14e-3 thereunder, by engaging in tipping  and  insider
     trading  from December 1999 through August 2001, and that,  during  that
     time  period,  Welt  was  a  certified planner  and  investment  adviser
     registered with the State of Florida. (Rel. IA-2382; File No.3-11922)
     
WALTER CERCAVSCHI REINSTATED TO APPEAR AND PRACTICE BEFORE THE COMMISSION  AS
AN  ACCOUNTANT  RESPONSIBLE  FOR  THE  PREPARATION  OR  REVIEW  OF  FINANCIAL
STATEMENTS REQUIRED TO BE FILED WITH THE COMMISSION
     
     Pursuant  to  Rule 102(e)(5)(i) of the Commission's Rules  of  Practice,
     Walter Cercavschi has applied for and been granted reinstatement of  his
     privilege  to appear and practice before the Commission as an accountant
     responsible  for  the  preparation or  review  of  financial  statements
     required  to  be  filed with the Commission.  Mr.  Cercavschi,  who  was
     denied the privilege of appearing or practicing before the Commission on
     June 19, 2001, pursuant to a settled proceeding, has represented that he
     has  complied  and will continue to comply with the terms of  the  order
     that denied him from appearing or practicing before the Commission as an
     accountant.   Mr.  Cercavschis reinstatement is effective  immediately.
     (Rel. 34-51686 ; AAE Rel. 2244; File No. 3-10516)
     
SEC  RE-FILES  INSIDER  TRADING CHARGES AGAINST  STEVEN  NOTHERN  RELATED  TO
TREASURY ANNOUNCEMENT

     The  Commission today announced that it re-filed a civil suit in federal
     court  in Boston against Steven E. Nothern arising from trading in  U.S.
     Treasury 30-year bonds minutes before the Treasury Departments Oct. 31,
     2001, announcement that it would no longer issue such bonds.
          
     The  Commission previously filed an action against Nothern, Peter Davis,
     Jr.,  a  Washington, D.C.-based consultant, and former Goldman, Sachs  &
     Co.  economist John Youngdahl in September 2003 based on the same  facts
     alleged  in  the  instant  complaint,  but  voluntarily  dismissed   the
     complaint  as to Nothern in November 2003.  Davis and Youngdahl  settled
     with  the Commission in September and November 2003, respectively.   For
     more  information  about  this  case, see  the  Commissions  Litigation
     Release  No.  18322,  dated Sept. 3, 2003, and  Litigation  Release  No.
     18453, dated Nov. 12, 2003. [SEC v. Steven E. Nothern, USDC, District of
     Massachusetts, Civil Action No. 05-CV-10983 (NMG)] (LR-19223)
  
  
     
     
     
SELF-REGULATORY ORGANIZATIONS


PROPOSED RULE CHANGES

     The  National  Association of Securities Dealers filed a  proposed  rule
     change  (SR-NASD-2005-056) and Amendment No. 1 thereto to eliminate  the
     Directed Order Process in The Nasdaq Market Center.  Publication of  the
     proposal is expected in the Federal Register during the week of May  16.
     (Rel. 34-51668)
     
     The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE-
     2004-87) and Amendment Nos. 1 and 2 thereto relating to trading rules on
     the Hybrid System for index options and options on ETFs.  Publication of
     the  proposal is expected in the Federal Register during the week of May
     16.  (Rel. 34-51680)
     
     The  American Stock Exchange filed a proposed rule change (SR-Amex-2005-
     28)  and Amendment Nos. 1, 2 and 3 thereto to amend Section 1101 of  the
     Amex  Company Guide to make clarifying and simplifying changes  relating
     to  filing  and  notice requirements applicable to Amex listed  issuers.
     Publication  of the proposal is expected in the Federal Register  during
     the week of May 16.  (Rel. 34-51681)

APPROVAL OF PROPOSED RULE CHANGES

     The  Commission approved a proposed rule change submitted by the Chicago
     Board  Options Exchange (SR-CBOE-2005-27) relating to the Hybrid Opening
     System.  Publication of the proposal is expected in the Federal Register
     during the week of May 16.  (Rel. 34-51670)

     The  Commission approved a proposed rule change (SR-FICC-2005-06)  filed
     by  the  Fixed Income Clearing Corporation to change the minimum  margin
     deficiency   call   amount  for  participants  in  its   mortgage-backed
     securities  division.  Publication of the proposal is  expected  in  the
     Federal Register during the week of May 16.  (Rel. 34-51673)

IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE

     A  proposed  rule change (SR-PCX-2005-62) filed by the Pacific  Exchange
     relating to exchange fees and charges has become effective under Section
     19(b)(3)(A) of the Securities Exchange Act of 1934.  Publication of  the
     proposal is expected in the Federal Register during the week of May  16.
     (Rel. 34-51672)

     
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>.



N-2     Macquarie Global Infrastructure Total Return Fund Inc.,
        C/O MACQUARIE INFRASTRUCTURE FUND ADVISE, 600 FIFTH AVENUE, LEVEL 21,
        NEW YORK, NY, 10020, 212-548-6597 - 50,000 ($1,000,000.00) Equity,
        (File 333-124793 - May. 11) (BR. 18)

S-3     AVITAR INC /DE/, 65 DAN ROAD, SUITE 202, CANTON, MA, 02021,
        7818212440 - 15,000,000 ($1,350,000.00) Equity, (File 333-124794 -
        May. 11) (BR. 36)

S-3     ISTAR FINANCIAL INC, 1114 AVENUE OF THE AMERICAS 27TH FLOOR, NEW YORK,
        NY, 10036, 2129309494 - 0 ($5,000,000,000.00) Equity,
        (File 333-124795 - May. 11) (BR. 08)

S-8     GUITAR CENTER INC, 8187358800 - 0 ($33,754,000.00) Equity,
        (File 333-124796 - May. 11) (BR. 02)

S-1     Alon USA Energy, Inc., 7616 LBJ FREEWAY, SUITE 300, DALLAS, TX, 75251,
        972 367 3600 - 0 ($125,000,000.00) Equity, (File 333-124797 - May. 11)
        (BR. 04)

S-3     WCI COMMUNITIES INC, 24301 WALDEN CENTER DRIVE, SUITE 300,
        BONITA SPRINGS, FL, 34134, 2394988605 - 0 ($1,000,000,000.00) Other,
        (File 333-124798 - May. 11) (BR. 06)

S-4     WCI COMMUNITIES INC, 24301 WALDEN CENTER DRIVE, SUITE 300,
        BONITA SPRINGS, FL, 34134, 2394988605 -
        0 ($200,000,000.00) Non-Convertible Debt, (File 333-124799 - May. 11)
        (BR. 06)

SB-2    Armor Electric, Inc., 201 LOMAS SANTA FE, #420, SOLANA BEACH, CA,
        92075, 858-720-0123 - 10,900,000 ($1,375,000.00) Equity,
        (File 333-124800 - May. 11) (BR. 09)

SB-2    Knockout Holdings, Inc., 575 MADISON AVENUE, NEW YORK, NY, 10022,
        2125882808 - 9,101,352 ($17,975,170.20) Equity, (File 333-124802 -
        May. 11) (BR. 06)

S-8     HEADWATERS INC, 10653 SOUTH RIVERFRONT PARKWAY, SUITE 300,
        SOUTH JORDAN, UT, 84095, 801-984-9400 -
        1,500,000 ($49,440,000.00) Equity, (File 333-124803 - May. 11) (BR. 06)

S-8     INFORMATICA CORP, 100 CARDINAL WAY, REDWOOD CITY, CA, 94063,
        6503855000 - 0 ($47,801,834.00) Equity, (File 333-124804 - May. 11)
        (BR. 03)

S-8     INTEL CORP, 2200 MISSION COLLEGE BLVD, SANTA CLARA, CA, 95052,
        4087658080 - 325,000 ($893,750.00) Equity, (File 333-124805 - May. 11)
        (BR. 36)

SB-2    BULLION RIVER GOLD CORP,
        15,527,503 ($14,127,358.50) Debt Convertible into Equity,
        7,876,925 ($0.00) Equity, (File 333-124806 - May. 11) (BR. 02)

S-8     ORBITAL SCIENCES CORP /DE/, 21839 ATLANTIC BLVD, DULLES, VA, 20166,
        703406 5524 - 0 ($23,362,500.00) Equity, (File 333-124807 - May. 11)
        (BR. 37)

S-8     DESERT HEALTH PRODUCTS INC, 8221 EAST EVANS ROAD, 8221 EAST EVANS ROAD,
        SCOTTSDALE, AZ, 85260, 4809511941 - 6,000,000 ($1,440,000.00) Equity,
        (File 333-124808 - May. 11) (BR. 01)

S-8     DIODES INC /DEL/, 3050 E HILLCREST DR, WESTLAKE VILLAGE, CA, 91362,
        8054464800 - 1,500,000 ($42,525,000.00) Equity, (File 333-124809 -
        May. 11) (BR. 36)

S-8     PRECISION DRILLING CORP, 4032644882 -
        2,766,203 ($216,649,018.96) Equity, (File 333-124811 - May. 11) (BR. 04)

S-8     RHODIA, 26 QUAI ALPHONSE LE GALLO, BOULOGNE-BILLANCOURT, I0, 92512,
        011-331-5538-4000 - 3,676,718 ($29,590,686.05) Equity,
        (File 333-124813 - May. 11) (BR. 02)

S-8     SONIC INNOVATIONS INC, 2795 EAST COTTONWOOD PARKWAY, SUITE 660,
        SUITE 660, SALT LAKE CITY, UT, 84117-7261, 8013652800 -
        950,000 ($3,993,000.00) Equity, (File 333-124814 - May. 11) (BR. 36)

S-8     CREDO PETROLEUM CORP, 1801 BROADWAY STE 900, DENVER, CO, 80202,
        3032972200 - 0 ($1,128,549.00) Equity, (File 333-124816 - May. 11)
        (BR. 04)

SB-2    StrikeForce Technologies Inc., 1090 KING GEORGES POST ROAD, EDISON, NJ,
        08837, 732 661 9641 - 27,985,814 ($20,149,786.00) Equity,
        (File 333-124817 - May. 11) (BR. 08)

S-8     GARMIN LTD, PO BOX 309 UGLAND HOUSE, SOUTH CHURCH ST GEORGETOWN,
        GRAND CAYMAN, 9133978200 - 500,000 ($20,287,500.00) Equity,
        (File 333-124818 - May. 11) (BR. 05)

S-8     NPS PHARMACEUTICALS INC, 420 CHIPETA WAY STE 240, SALT LAKE CITY, UT,
        84108-1256, 8015834939 - 5,500,000 ($71,995,000.00) Equity,
        (File 333-124821 - May. 11) (BR. 01)

S-3     APPLIED DIGITAL SOLUTIONS INC, 1690 SOUTH CONGRESS AVENUE, SUITE 200,
        DELRAY BEACH, FL, 33445, 561-805-8000 - 684,543 ($2,834,008.00) Equity,
        (File 333-124822 - May. 11) (BR. 37)

S-1     RBC Bearings INC, ONE TRIBOLOGY CENTER, OXFORD, CT, 06478,
        (203) 267 7001 - 0 ($143,750,000.00) Equity, (File 333-124824 -
        May. 11) (BR. )

F-1     FreeSeas Inc., 93 AKTI MIAOULI, PIRAEUS, J3, 18233, 30-210-4528770 -
        0 ($62,349,062.00) Equity, (File 333-124825 - May. 11) (BR. )
     

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
------------------------------------------------------------------------------------------------
A21 INC                                 TX       3.02,5.02                      05/05/05

ABC BANCORP                             GA       8.01,9.01                      05/10/05

ABC BANCORP                             GA       1.01,5.02,9.01                 05/06/05    AMEND

ABRAXAS PETROLEUM CORP                  NV       2.02,9.01                      05/11/05

ACADIA PHARMACEUTICALS INC              DE       2.02,9.01                      05/11/05

ACCURIDE CORP                           DE       2.02,9.01                      05/11/05

ACTUATE CORP                            DE       8.01                           05/10/05

ACXIOM CORP                             DE       2.02,9.01                      03/31/05

ADA-ES INC                              CO       2.02                           05/11/05

ADC TELECOMMUNICATIONS INC              MN       8.01,9.01                      05/09/05

ADELPHIA COMMUNICATIONS CORP            DE       7.01,9.01                      05/11/05

ADESA INC                                        1.02,8.01,9.01                 05/05/05

ADVENT SOFTWARE INC /DE/                DE       4.02                           05/06/05

AESP INC                                FL       2.02,9.01                      05/11/05

AFFORDABLE RESIDENTIAL COMMUNITIES IN   MD       2.02,9.01                      05/09/05

AFTERMARKET TECHNOLOGY CORP             DE       7.01                           05/11/05

AGU Entertainment Corp.                 CO       1.01,2.03,3.02,9.01            05/05/05

ALCAN INC                               A6       2.02,9.01                      05/10/05

ALCAN INC                               A6       2.02,9.01                      05/11/05

ALLIANT TECHSYSTEMS INC                 DE       2.03,9.01                      05/05/05

ALLIED HEALTHCARE INTERNATIONAL INC     NY       2.02,9.01                      05/11/05

Allied Security Holdings LLC            DE       1.01,9.01                      05/11/05

ALLIED WASTE INDUSTRIES INC             DE       7.01                           05/10/05

ALNYLAM PHARMACEUTICALS, INC.                    2.02,9.01                      05/11/05

AMERICAN EDUCATION CORP                 NV       8.01,9.01                      05/11/05

AMERICAN EQUITY INVESTMENT LIFE HOLDI   IA       7.01                           05/11/05

AMERICAN ROCK SALT CO LLC                        7.01                           05/11/05

AMERIGROUP CORP                                  1.01                           05/11/05

AMREP CORP                              OK       1.01,2.03,9.01                 04/01/05

AMS HEALTH SCIENCES INC                 OK       5.02,9.01                      05/10/05

ANSWERTHINK INC                         FL       8.01,9.01                      05/11/05

APHTON CORP                             DE       2.02                           05/11/05

ARAMARK CORP/DE                         DE       2.02                           05/11/05

ARBITRON INC                            DE       7.01                           05/11/05

ARENA PHARMACEUTICALS INC               DE       8.01                           05/10/05

ARGON ST, Inc.                          DE       2.02,9.01                      05/11/05

ARGON ST, Inc.                          DE       8.01                           05/11/05

AROTECH CORP                            DE       2.02,9.01                      05/11/05

ARTESYN TECHNOLOGIES INC                FL       5.02,9.01                      05/06/05

ASTEA INTERNATIONAL INC                 DE       2.02,9.01                      05/11/05

ATP OIL & GAS CORP                      TX       2.02,9.01                      05/06/05

AVATAR SYSTEMS INC                      TX       2.02,8.01,9.01                 05/05/05

AVON PRODUCTS INC                       NY       1.01,9.01                      05/05/05

BALL CORP                               IN       1.01,2.03                      05/09/05

BANC CORP                               DE       7.01,9.01                      05/11/05

BEA SYSTEMS INC                         DE       1.01                           05/11/05

BEACON ROOFING SUPPLY INC                        2.02,9.01                      05/11/05

BEHRINGER HARVARD MID TERM VALUE ENHA   TX       9.01                           05/05/05    AMEND

BEHRINGER HARVARD SHORT TERM OPPORTUN   TX       7.01,9.01                      05/11/05

BIO SOLUTIONS MANUFACTURING, INC.       NY       9.01                           06/11/04    AMEND

BIOANALYTICAL SYSTEMS INC               IN       2.02,9.01                      05/11/05

BIOFIELD CORP \DE\                      DE       8.01                           05/11/05

BIOGEN IDEC INC                         DE       8.01                           05/03/05

BIRNER DENTAL MANAGEMENT SERVICES INC   CO       2.02                           05/11/05

BLOCKBUSTER INC                         DE       8.01,9.01                      05/11/05

BLUE MARTINI SOFTWARE INC                        7.01                           05/10/05

BNC BANCORP                             NC       2.02,9.01                      05/11/05

BOOTS & COOTS INTERNATIONAL WELL CONT   DE       2.02,9.01                      05/11/05

BORDEN CHEMICAL INC                     NJ       2.02,9.01                      05/09/05

BRANDPARTNERS GROUP INC                 DE       1.01                           05/05/05

BRICKMAN GROUP LTD                               2.02                           05/11/05

BROADWING CORP                          DE       1.01,9.01                      05/10/05

BRT REALTY TRUST                        MA       2.02,9.01                      05/09/05

BUCA INC /MN                            MN       8.01,9.01                      05/05/05

C-COR INC                               PA       7.01,9.01                      05/11/05

CALLON PETROLEUM CO                     DE       2.02,7.01,9.01                 05/09/05

CAPITAL LEASE FUNDING INC                        2.02,9.01                      03/31/05

Capital One Auto Finance Trust 2005-A   DE       8.01,9.01                      05/11/05

CAPITAL ONE FINANCIAL CORP              DE       7.01,9.01                      05/10/05

CAPITAL ONE MASTER TRUST                NY       8.01,9.01                      05/10/05

CAPITAL ONE MULTI ASSET EXECUTION TRU   DE       8.01,9.01                      05/10/05

CAPITOL BANCORP LTD                     MI       1.01,9.01                      05/05/05

CARDIMA INC                             DE       2.02,9.01                      05/11/05

CardioVascular BioTherapeutics, Inc.    DE       8.01,9.01                      05/10/05

CARTERS INC                             DE       8.01,9.01                      05/10/05

CARTERS INC                             DE       1.01,9.01                      05/10/05

CBL & ASSOCIATES PROPERTIES INC         DE       8.01                           05/11/05

CELTRON INTERNATIONAL INC               NV       4.01                           05/09/05

CENTILLIUM COMMUNICATIONS INC           DE       1.01,9.01                      05/06/05

CERIDIAN CORP /DE/                      DE       2.02,8.01,9.01                 05/11/05

CEVA  INC                               DE       5.02,9.01                      05/06/05

CHAMPION INDUSTRIES INC                 WV       1.01,9.01                      05/05/05

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

Chase Mortgage Finance Trust Series 2   DE       8.01,9.01                      04/26/05

China Health Holding, Inc.              NV       1.02,9.01                      05/11/05

China Health Holding, Inc.              NV       1.01,1.02,9.01                 05/11/05

CHINA NETTV HOLDINGS INC                NV       1.01,9.01                      05/09/05

CHUBB CORP                              NJ       7.01                           05/09/05

CHURCHILL DOWNS INC                     KY       2.02,9.01                      05/10/05

CITIGROUP MORTGAGE LOAN TRUST INC                9.01                           05/02/05

CLAIBORNE LIZ INC                       DE       5.02                           05/05/05

CLEVELAND CLIFFS INC                    OH       8.01,9.01                      05/10/05

CLEVELAND CLIFFS INC                    OH       5.02,9.01                      05/10/05

CLICK COMMERCE INC                               1.01,9.01                      05/05/05

CNB FINANCIAL CORP/PA                   PA       8.01,9.01                      05/10/05

COCA COLA BOTTLING CO CONSOLIDATED /D   DE       5.02,9.01                      05/11/05

COGNEX CORP                             MA       1.01,2.01,9.01                 05/09/05

COHU INC                                DE       1.01                           05/10/05

COLONY RIH HOLDINGS INC                 DE       2.02,9.01                      05/11/05

COMMERCE BANCORP INC /NJ/               NJ       8.01                           05/11/05

COMMSCOPE INC                           DE       7.01                           05/05/05

COMPASS MINERALS INTERNATIONAL INC      DE       5.02,7.01,9.01                 05/06/05

COMPEX TECHNOLOGIES INC                 MN       2.02,9.01                      05/05/05

COMPX INTERNATIONAL INC                 DE       7.01,9.01                      05/10/05

CONAGRA FOODS INC /DE/                  DE       8.01,9.01                      05/10/05

CONOR MEDSYSTEMS INC                             1.01,2.02,9.01                 05/09/05

CORNERSTONE REALTY FUND LLC             CA       5.02                           05/05/05

CPI AEROSTRUCTURES INC                  NY       2.02,9.01                      05/11/05

CRA INTERNATIONAL, INC.                 MA       5.03,9.01                      05/06/05

CRAFTMADE INTERNATIONAL INC             DE       2.02,7.01,9.01                 05/10/05

CSK AUTO CORP                           DE       7.01,9.01                      05/09/05

CSP INC /MA/                            MA       2.02,9.01                      05/11/05

CSX CORP                                VA       1.01,2.03,9.01                 05/05/05

CTI INDUSTRIES CORP                     DE       2.02,9.01                      05/09/05

CULP INC                                NC       1.01,9.01                      05/06/05

CYTOGEN CORP                            DE       5.03,9.01                      05/05/05

CYTOMEDIX INC                           DE       1.01,9.01                      05/10/05

DAIMLERCHRYSLER SERVICES NORTH AMERIC   MI       8.01,9.01                      05/10/05

DATA SYSTEMS & SOFTWARE INC             DE       2.02,9.01                      05/11/05

DELCATH SYSTEMS INC                     DE       8.01,9.01                      05/11/05

DELIGHTFULLY FROZEN CORP                         4.01                           05/10/05    AMEND

DELTA AIR LINES INC /DE/                DE       3.02                           05/11/05

DELTA PETROLEUM CORP/CO                 CO       1.01,9.01                      05/05/05

DEPOMED INC                             CA       2.02,9.01                      05/10/05

DIGITAL LIFESTYLES GROUP INC            DE       2.04                           05/04/05

Digital Realty Trust, Inc.              MD       2.02,7.01,9.01                 05/11/05

DIGITAL RECORDERS INC                   NC       7.01,9.01                      05/11/05

DIGITAL THEATER SYSTEMS INC             DE       1.01,9.01                      05/09/05

DIMON INC                               VA       8.01,9.01                      05/11/05

DIRECT GENERAL CORP                              7.01,9.01                      05/11/05

DreamWorks Animation SKG, Inc.                   2.02,9.01                      05/10/05

DUANE READE HOLDINGS INC                         4.02                           05/06/05

DYNAMICS RESEARCH CORP                  MA       5.02                           05/05/05

DYNATRONICS CORP                        UT       2.02,9.01                      05/11/05

EAST KANSAS AGRI ENERGY LLC             KS       1.01                           05/11/05

EASTMAN KODAK CO                        NJ       1.01,9.01                      05/11/05

EASTMAN KODAK CO                        NJ       1.01,5.02                      05/10/05

ECOLLEGE COM                            DE       2.02,9.01                      05/10/05

EDUCATION MANAGEMENT CORPORATION                 5.02                           05/05/05

EL PASO CORP/DE                         DE       9.01                           05/10/05

ELCOM INTERNATIONAL INC                 DE       2.02,9.01                      05/10/05

EMPIRE DISTRICT ELECTRIC CO             KS       8.01                           05/06/05

ENERGY CONVERSION DEVICES INC           DE       7.01,9.01                      05/11/05

ENPRO INDUSTRIES INC                    NC       2.02                           05/10/05

ENPRO INDUSTRIES INC                    NC       8.01,9.01                      05/11/05

ENTERCOM COMMUNICATIONS CORP            PA       1.01,2.02,5.02,9.01            05/06/05

EPICOR SOFTWARE CORP                    DE       1.01                           05/11/05

EQUITABLE RESOURCES INC /PA/            PA       7.01                           05/05/05

ESCHELON TELECOM INC                             7.01,9.01                      05/10/05

EVERLAST WORLDWIDE INC                  DE       1.01,9.01                      07/23/04

EXCELLIGENCE LEARNING CORP              DE       2.02,9.01                      05/11/05

EXIDE TECHNOLOGIES                      DE       5.02,9.01                      05/04/05    AMEND

Extra Space Storage Inc.                MD       1.01,9.01                      05/05/05

EXX INC/NV/                             NV       8.01,9.01                      05/09/05

FAB INDUSTRIES INC                      DE       2.02,9.01                      05/11/05

FARMER MAC MORTGAGE SECURITIES CORP     DE       8.01,9.01                      05/11/05

FBR Securitization, Inc.                         8.01,9.01                      05/11/05

FEDERAL NATIONAL MORTGAGE ASSOCIATION            2.02,9.01                      05/11/05

FEDERATED DEPARTMENT STORES INC /DE/    DE       2.02,9.01                      05/11/05

FIBERSTARS INC /CA/                     CA       2.02,9.01                      05/11/05

FINANCIAL ASSET SECURITIES CORP         DE       8.01,9.01                      05/11/05

FINANCIAL ASSET SECURITIES CORP         DE       8.01,9.01                      05/11/05

FIRST ACCEPTANCE CORP /DE/              DE       7.01                           05/11/05

FIRST ACCEPTANCE CORP /DE/              DE       1.01                           05/05/05

FIRST AVENUE NETWORKS INC               DE       9.01                           01/13/05    AMEND

FIRST BANCTRUST CORP                    DE       2.02,9.01                      05/11/05

FIRST FEDERAL BANCSHARES INC /DE        DE       2.02,9.01                      05/10/05

FIRST USA CREDIT CARD MASTER TRUST      DE       8.01,9.01                      05/10/05

FISHER COMMUNICATIONS INC               WA       1.01                           05/06/05

FLIR SYSTEMS INC                        OR       5.02,9.01                      05/10/05

FLUOR CORP                              DE       7.01,9.01                      05/11/05

FONAR CORP                              DE       2.02                           03/30/05

FOREST OIL CORP                         NY       3.02                           05/09/05

Foundation Coal Holdings, Inc.          DE       7.01,9.01                      05/11/05

FRANKLIN BANK CORP                               1.01,9.01                      05/04/05

FX ENERGY INC                           NV       8.01                           05/11/05

GAP INC                                 DE       1.01,1.02,9.01                 05/10/05

GAP INC                                 DE       1.01,1.02,2.03,9.01            05/06/05

GE Commercial Mortgage Corp Series 20   DE       8.01,9.01                      05/09/05

GE Dealer Floorplan Master Note Trust   DE       8.01,9.01                      05/11/05

GE Dealer Floorplan Master Note Trust   DE       8.01,9.01                      05/11/05

GENESCO INC                             TN       2.02,7.01,9.01                 05/11/05

GMACM Mortgage Loan Trust 2005-AA1      DE       8.01,9.01                      05/10/05

GREAT PLAINS ENERGY INC                 MO       1.02                           05/09/05

GREAT SOUTHERN BANCORP INC              MD       8.01,9.01                      05/10/05

GREENBRIER COMPANIES INC                DE       1.01,8.01,9.01                 05/05/05

Greenpoint Mortgage Funding Trust 200   DE       8.01                           04/25/05

GS MORTGAGE SECURITIES CORP             DE       8.01,9.01                      05/09/05

GS MORTGAGE SECURITIES CORP             DE       8.01                           05/09/05

GSE SYSTEMS INC                         DE       8.01                           03/31/05

GSI LUMONICS INC                        A3       7.01,9.01                      05/11/05

HAMMONS JOHN Q HOTELS INC               DE       2.02,9.01                      05/11/05

HAMMONS JOHN Q HOTELS LP                DE       2.02,9.01                      05/11/05

HANSEN NATURAL CORP                     DE       2.02,9.01                      05/10/05

HARKEN ENERGY CORP                      DE       8.01,9.01                      05/11/05

HARTFORD LIFE INSURANCE CO              CT       8.01,9.01                      05/11/05

HAUPPAUGE DIGITAL INC                   DE       2.02,9.01                      05/05/05

HAWAIIAN HOLDINGS  INC                  DE       8.01,9.01                      05/10/05

Health Fitness Corp /MN/                MN       2.02,9.01                      05/09/05

HEI INC                                 MN       3.02,5.03,9.01                 05/09/05

HELMERICH & PAYNE INC                   DE       7.01,9.01                      05/11/05

HESKA CORP                              DE       1.01,3.01                      05/11/05

HESKA CORP                              DE       2.02,9.01                      05/11/05

HEWITT ASSOCIATES INC                   DE       2.05                           05/04/05

HIGHLANDS BANKSHARES INC /WV/           WV       8.01                           05/10/05

HILLENBRAND INDUSTRIES INC              IN       2.02,9.01                      05/09/05

HOLLINGER INTERNATIONAL INC             DE       1.01,3.03,9.01                 05/10/05

HOME FEDERAL BANCORP                    IN       5.02,9.01                      05/10/05

HOMEBANC CORP                           GA       2.02,7.01,9.01                 05/10/05

HOST AMERICA CORP                       DE       7.01,9.01                      05/11/05

HOUSERAISING, INC.                      NC       1.02                           05/02/05

I TRAX INC                              DE       2.02,9.01                      05/04/05

ICOA INC                                NV       1.01,3.02,9.01                 05/11/05

Icoria, Inc.                            DE       5.02,7.01,9.01                 05/11/05

IKON OFFICE SOLUTIONS INC               OH       1.01                           05/11/05

ILLINOIS TOOL WORKS INC                 DE       5.02                           05/06/05

IMCLONE SYSTEMS INC/DE                  DE       2.05                           05/11/05

INFINIUM LABS INC                       DE       4.01,9.01                      01/05/04    AMEND

INNOVATIVE CARD TECHNOLOGIES INC        DE       5.02                           05/09/05

INOVIO BIOMEDICAL CORP                           2.02,9.01                      05/10/05

INSITUFORM TECHNOLOGIES INC             DE       1.01,9.01                      05/05/05

INSMED INC                              VA       2.02,9.01                      05/10/05

INTEGRATED ALARM SERVICES GROUP INC     DE       3.01,9.01                      05/09/05

INTELIDATA TECHNOLOGIES CORP            DE       2.02,9.01                      05/10/05

INTERLAND INC /MN/                      MN       1.01                           05/05/05

INTERLINE BRANDS INC                             2.02,9.01                      05/10/05

INTERLINE BRANDS, INC./DE               DE       2.02,9.01                      05/10/05

INTERNATIONAL ALUMINUM CORP             CA       5.02,9.01                      05/10/05

INTERNET SECURITY SYSTEMS INC/GA        DE       1.01,5.02,7.01,9.01            05/11/05

INTRABIOTICS PHARMACEUTICALS INC /DE    DE       1.01,2.02,2.05,5.02,9.01       05/05/05

INTUIT INC                              DE       1.01,5.02,9.01                 05/05/05

INVESTORS REAL ESTATE TRUST             ND       2.01                           05/01/05    AMEND

iPCS, INC                               DE       1.01,9.01                      05/11/05

ITT EDUCATIONAL SERVICES INC            DE       1.01,5.02                      05/11/05

IVANHOE ENERGY INC                               2.02,9.01                      05/10/05

KADANT INC                              DE       1.01,2.01,2.03,3.03,9.01       05/09/05

KANSAS CITY SOUTHERN                    DE       1.01,9.01                      05/05/05

KFX INC                                 DE       2.02,7.01,9.01                 05/10/05

KNOT INC                                DE       2.02,9.01                      05/11/05

KROGER CO                               OH       1.01                           05/05/05

KV PHARMACEUTICAL CO /DE/               DE       2.02,9.01                      05/11/05

LANCE INC                               NC       7.01,9.01                      05/11/05

LARGE SCALE BIOLOGY CORP                DE       5.02,9.01                      05/05/05

LAWSON SOFTWARE INC                     DE       1.01                           05/09/05

Lazard Ltd                              D0       8.01                           05/10/05

LEAP WIRELESS INTERNATIONAL INC         DE       2.02,9.01                      05/11/05

LEHMAN BROTHERS HOLDINGS INC            DE       9.01                           05/11/05

LEVITT CORP                                      7.01                           05/10/05

LIGHTEN UP ENTERPRISES INTERNATIONAL    NV       3.02,9.01                      05/05/05

LODGENET ENTERTAINMENT CORP             DE       7.01,9.01                      05/11/05

LODGIAN INC                             DE       7.01,8.01,9.01                 05/11/05

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

MACQUARIE SECURITISATION LTD            DE       8.01,9.01                      05/09/05

MAGNUM HUNTER RESOURCES INC             NV       2.02,8.01,9.01                 05/11/05

MARVEL ENTERPRISES INC                  DE       1.01,9.01                      05/10/05

MAYORS JEWELERS INC/DE                  DE       4.02                           05/05/05

MDC PARTNERS INC                        A6       7.01,9.01                      05/10/05

MED-DESIGN CORP                                  2.02,9.01                      05/10/05

Medeorex Inc                            NY       8.01                           05/06/05

MEDIA SCIENCES INTERNATIONAL INC        DE       1.01,4.02,9.01                 05/05/05

Meritage Homes CORP                     MD       9.01                           02/09/05    AMEND

MERRILL LYNCH MORTGAGE INVESTORS INC    DE       8.01,9.01                      05/09/05

Merrill Lynch Mortgage Trust 2005-MKB   DE       8.01,9.01                      04/12/05    AMEND

MICROSEMI CORP                          DE       9.01                           05/11/05

MICROSTRATEGY INC                       DE       4.01,9.01                      03/09/05    AMEND

MID POWER SERVICE CORP                  NV       1.01,9.01                      05/05/05

MIDWAY GAMES INC                        DE       2.02,9.01                      05/09/05

MILLER PETROLEUM INC                    TN       7.01,9.01                      05/09/05

MIRANT CORP                             DE       1.01,9.01                      05/09/05

MOLINA HEALTHCARE INC                   DE       7.01,8.01                      05/10/05

MONEYGRAM INTERNATIONAL INC                      7.01                           05/11/05

MORGAN STANLEY ABS CAPITAL I INC        DE       8.01,9.01                      05/09/05

MORTGAGEBROKERS.COM HOLDINGS, INC.      DE       4.01                           05/10/05

MortgageIT Holdings, Inc.               MD       2.02,7.01,9.01                 05/11/05

MORTGAGEIT TRUST 2005-2, Mortgage-Bac   DE       2.01,9.01                      04/27/05

MOTIENT CORP                            DE       1.01,2.01,7.01,9.01            05/11/05

MSW ENERGY HOLDINGS II LLC                       2.02                           05/11/05

MSW ENERGY HOLDINGS LLC                 DE       2.02                           05/11/05

MUNICIPAL MORTGAGE & EQUITY LLC         DE       2.02,9.01                      05/02/05    AMEND

MURPHY OIL CORP /DE                     DE       5.03,7.01,9.01                 05/11/05

Nalco Finance Holdings LLC                       1.01,9.01                      05/10/05

Nalco Holding CO                                 1.01,9.01                      05/10/05

Nalco Holdings LLC                      DE       1.01,9.01                      05/10/05

NAPCO SECURITY SYSTEMS INC              DE       2.02,9.01                      05/09/05

NAPSTER INC                             DE       2.02,4.02,9.01                 05/06/05

NARROWSTEP INC                          DE       1.01                           05/03/05

NARROWSTEP INC                          DE       9.01                           05/03/05    AMEND

NATIONAL BANKSHARES INC                 VA       8.01                           05/11/05

NATIONAL SEMICONDUCTOR CORP             DE       1.01,5.02                      05/09/05

NationsHealth, Inc.                     DE       1.01,9.01                      05/05/05

NATURAL GAS SYSTEMS INC/NEW             NV       1.01,3.02,9.01                 05/06/05

NBTY INC                                DE       5.02                           05/10/05

NCRIC GROUP INC                         DC       2.02,9.01                      05/09/05

NETIQ CORP                                       2.02,9.01                      05/05/05

NETWORK INSTALLATION CORP               NV       5.02,9.01                      05/10/05

New Life Scientific, Inc.                        1.01,2.01,3.02,5.01            05/05/05

NEW PLAN EXCEL REALTY TRUST INC         MD       1.01,9.01                      05/06/05

NEW YORK HEALTH CARE INC                NY       1.01                           05/06/05

NITTANY FINANCIAL CORP                  PA       2.02,9.01                      05/10/05

NL INDUSTRIES INC                       NJ       2.02,7.01,9.01                 05/10/05

NMT MEDICAL INC                         DE       2.02,9.01                      05/11/05

NORCROSS SAFETY PRODUCTS LLC            DE       2.02,9.01                      05/11/05

NORTH FORK BANCORPORATION INC           DE       7.01,9.01                      05/11/05

NORTHWEST AIRLINES CORP                 DE       1.01,9.01                      05/05/05

NOVASTAR FINANCIAL INC                  MD       8.01,9.01                      05/11/05

Novelis Inc.                            A6       2.02,9.01                      05/11/05

Novelis Inc.                            A6       8.01                           05/11/05

NSP HOLDINGS LLC                                 2.02,9.01                      05/11/05

NU HORIZONS ELECTRONICS CORP            DE       2.02                           05/11/05

NUANCE COMMUNICATIONS                   CA       1.01,9.01                      05/09/05

NYFIX INC                               DE       8.01,9.01                      05/10/05

NYMAGIC INC                             NY       2.02,9.01                      05/09/05

O CHARLEYS INC                          TN       2.02,7.01,9.01                 05/11/05

OCCIDENTAL PETROLEUM CORP /DE/          DE       5.02,8.01                      05/06/05

Odimo INC                               DE       2.02,9.01                      05/11/05

OLYMPIC CASCADE FINANCIAL CORP          DE       8.01,9.01                      05/11/05

ON2 TECHNOLOGIES INC                    CO       1.01,9.01                      05/05/05

ONE LIBERTY PROPERTIES INC              MD       2.02,9.01                      05/09/05

ONEOK INC /NEW/                         OK       7.01,9.01                      05/09/05    AMEND

ONSOURCE CORP                           DE       5.03,9.01                      05/05/05

ONSOURCE CORP                           DE       5.03,9.01                      05/05/05

OPINION RESEARCH CORP                   DE       8.01,9.01                      05/11/05

OPTIMAL GROUP INC                                1.01,2.01,9.01                 05/11/05

ORMAT TECHNOLOGIES, INC.                DE       2.02,9.01                      05/11/05

Orsus Xelent Technologies Inc           DE       4.01,9.01                      05/09/05

OSHKOSH B GOSH INC                      DE       8.01,9.01                      05/10/05

OSK CAPITAL II CORP                     NV       2.01,9.01                      04/28/05

P F CHANGS CHINA BISTRO INC                      5.02,9.01                      05/05/05

PACER INTERNATIONAL INC                 TN       2.02,9.01                      05/10/05

PACIFIC GAS & ELECTRIC CO               CA       8.01                           05/11/05

PAINCARE HOLDINGS INC                   CT       2.02,9.01                      05/11/05

PAINCARE HOLDINGS INC                   CT       2.02,9.01                      05/10/05

PATINA OIL & GAS CORP                   DE       8.01,9.01                      05/11/05

PAULSON CAPITAL CORP                    OR       1.01                           04/12/05

PCS EDVENTURES COM INC                           7.01,9.01                      04/26/05

PDI INC                                          2.02,9.01                      05/10/05

PEREGRINE PHARMACEUTICALS INC           DE       8.01,9.01                      05/11/05

PETROQUEST ENERGY INC                   DE       1.01,2.01,2.03,8.01,9.01       05/11/05

PG&E CORP                               CA       8.01                           05/11/05

PHC INC /MA/                            MA       9.01                           05/11/05

PINNACLE DATA SYSTEMS INC               OH       4.01,9.01                      05/05/05

PivX Solutions, Inc.                    NV       1.02,5.02                      04/21/05

PLATO LEARNING INC                      DE       1.01,9.01                      05/05/05

PLIANT CORP                             UT       7.01,9.01                      05/11/05

PMA CAPITAL CORP                        PA       1.01                           05/05/05

POLARIS INDUSTRIES INC/MN               MN       7.01                           05/11/05

PRESSURE BIOSCIENCES INC                MA       1.01,9.01                      05/05/05

PRICESMART INC                          DE       5.05                           05/05/05

PRIME AIR INC                           NV       5.02                           05/05/05

PRINCIPAL LIFE INSURANCE CO             IA       9.01                           05/06/05

PRINCIPAL LIFE INSURANCE CO             IA       9.01                           05/06/05

PROGRESS ENERGY INC                     NC       5.02                           05/11/05

Prosoft Learning CORP                   NV       3.01                           05/06/05

PRUDENTIAL BANCORP INC OF PENNSYLVANI            2.02,9.01                      05/11/05

PUBLIC STORAGE INC /CA                  CA       1.01,9.01                      05/05/05

QCR HOLDINGS INC                        DE       2.02,9.01                      05/03/05

QUAKER CHEMICAL CORP                    PA       5.02                           05/11/05

QUALITY DISTRIBUTION INC                FL       2.02,9.01                      05/10/05

RADNOR HOLDINGS CORP                    DE       1.01,7.01                      05/05/05

RAMCO GERSHENSON PROPERTIES TRUST       MD       4.01                           05/10/05

REALNETWORKS INC                        WA       8.01,9.01                      05/06/05

REALTY INCOME CORP                      MD       5.03                           05/10/05

RED ROBIN GOURMET BURGERS INC           DE       5.02,9.01                      05/06/05

REFAC                                   DE       5.02,9.01                      05/09/05

REGISTER COM INC                        DE       8.01,9.01                      05/11/05

REMEDYTEMP INC                          CA       2.02,9.01                      05/11/05

REPTRON ELECTRONICS INC                 FL       2.02,9.01                      05/10/05

Riddell Bell Holdings, Inc.             DE       5.03                           04/02/05

ROHM & HAAS CO                          DE       1.01,9.01                      05/02/05

RONSON CORP                             NJ       8.01,9.01                      05/10/05

RYDER SYSTEM INC                        FL       1.01,2.03,9.01                 05/05/05

SALIVA DIAGNOSTIC SYSTEMS INC           DE       5.02                           05/02/05

SALIX PHARMACEUTICALS LTD                        2.02,9.01                      05/11/05

SAVVIS COMMUNICATIONS CORP              DE       1.01                           05/05/05

SBA COMMUNICATIONS CORP                 FL       1.01,9.01                      05/06/05

SCM MICROSYSTEMS INC                    DE       2.02,9.01                      05/11/05

SEARS ROEBUCK ACCEPTANCE CORP           DE       8.01,9.01                      05/11/05

Select Notes Trust LT 2004-1            DE       8.01,9.01                      05/02/05

SELIGMAN NEW TECHNOLOGIES FUND II INC   MD       7.01,9.01                      05/11/05

SELIGMAN NEW TECHNOLOGIES FUND INC               7.01,9.01                      05/11/05

SEQUA CORP /DE/                         DE       1.01,2.02,7.01,9.01            05/11/05

Sequoia Mortgage Trust 2005-3                    8.01,9.01                      04/28/05

SERACARE LIFE SCIENCES INC                       8.01,9.01                      05/11/05

SFSB, Inc.                              X1       2.02,9.01                      05/10/05

SHURGARD STORAGE CENTERS INC            WA       5.02,5.03,7.01,9.01            05/06/05

SILVERSTAR HOLDINGS LTD                 B0       7.01,9.01                      05/09/05

SIMMONS BEDDING CO                      DE       2.02,9.01                      05/10/05

SIZELER PROPERTY INVESTORS INC          DE       8.01,9.01                      05/11/05

SKINVISIBLE INC                         NV       1.01,9.01                      05/04/05

SmartPros Ltd.                          DE       2.02,8.01,9.01                 05/10/05

Solexa, Inc.                            DE       1.01,3.02,9.01                 05/06/05

SONOCO PRODUCTS CO                      SC       5.02                           05/10/05

SONTRA MEDICAL CORP                     MN       2.02,9.01                      05/10/05

SOURCECORP INC                          DE       2.02,7.01,9.01                 05/10/05

SOURCECORP INC                          DE       1.01,9.01                      05/06/05

SOURCECORP INC                          DE       7.01,9.01                      05/10/05

SOUTHWESTERN ENERGY CO                  AR       8.01,9.01                      05/11/05

SPARTECH CORP                           DE       5.02,9.01                      05/06/05

SPARTON CORP                            OH       7.01,9.01                      05/11/05

SPECTRE GAMING INC                      MN       2.02,9.01                      05/06/05

SPX CORP                                DE       1.01,7.01,9.01                 05/05/05

STAKTEK HOLDINGS INC                    DE       1.01,2.02,3.02,5.02,9.01       05/09/05

STANDARD PACIFIC CORP /DE/              DE       1.01                           05/10/05

STRATEGIC DISTRIBUTION INC              DE       5.02,9.01                      05/06/05

STRATEGIC HOTEL CAPITAL INC                      2.02,9.01                      05/11/05

STRATS SM TRUST FOR IBM CORP SEC SERI            8.01,9.01                      04/29/05

STRATS(SM) Trust For Morgan Stanley S            8.01,9.01                      05/01/05

STRUCTURED ASSET SECURITIES CORP        DE       8.01                           05/09/05

SUREWEST COMMUNICATIONS                 CA       2.02,9.01                      05/09/05    AMEND

SWANK, INC.                             DE       2.02,9.01                      05/11/05

SYSTEMAX INC                            DE       4.02,9.01                      05/11/05

TAIWAN FUND INC                         DE       7.01,9.01                      03/01/05

Tarpon Industries, Inc.                 MI       2.02,9.01                      05/09/05

TARRANT APPAREL GROUP                   CA       2.02,7.01,9.01                 05/11/05

TEAM FINANCIAL INC /KS                  KS       2.02,9.01                      05/05/05

TEKNOWLEDGE CORP                        DE       1.01,9.01                      05/05/05

TELEGLOBE INTERNATIONAL HOLDINGS LTD             2.02,9.01                      05/11/05

TELTRONICS INC                          DE       2.02,9.01                      05/11/05

TERAYON COMMUNICATION SYSTEMS           DE       7.01,9.01                      05/03/05

TEREX CORP                              DE       2.02,9.01                      05/10/05

TESORO CORP /NEW/                       DE       7.01,8.01,9.01                 05/11/05

TEXLAND DRILLING PROGRAM 1981           TX       4.01,9.01                      05/04/05

TEXXON INC                              OK       1.01,1.02,2.01,9.01            05/10/05    AMEND

THERMA WAVE INC                         DE       1.01,9.01                      05/05/05

THERMODYNETICS INC                      DE       1.01                           05/10/05

TMS INC /OK/                            OK       8.01                           05/09/05

TOTAL SYSTEM SERVICES INC               GA       8.01,9.01                      05/11/05

TRANSMONTAIGNE INC                      DE       2.02,9.01                      05/06/05

TREATY OAK BANCORP INC                  TX       5.02                           05/05/05

TREE TOP INDUSTRIES, INC.               NV       4.01                           05/10/05

TRIBEWORKS INC                          DE       5.02                           05/05/05

TRICO MARINE SERVICES INC               DE       7.01,9.01                      05/11/05

TRIMAS CORP                             DE       2.02,9.01                      05/10/05

TRINITY LEARNING CORP                   UT       5.02                           05/11/05

TRIPATH TECHNOLOGY INC                           4.02                           05/05/05

TRUSTREET PROPERTIES INC                MD       2.02,9.01                      05/09/05

TS ELECTRONICS INC                      DE       3.02,5.01,5.02,9.01            05/11/05

TTM TECHNOLOGIES INC                    WA       1.01,9.01                      05/05/05

TUFCO TECHNOLOGIES INC                  DE       2.02,9.01                      05/10/05

U S CANADIAN MINERALS INC               CA       9.01                           02/22/05    AMEND

UAL CORP /DE/                           DE       1.01,9.01                      05/11/05

UFP TECHNOLOGIES INC                    DE       2.02,9.01                      05/10/05

UMPQUA HOLDINGS CORP                    OR       5.02,9.01                      05/10/05

UNITED COMPONENTS INC                   DE       2.02,9.01                      05/11/05

UNITED FINANCIAL INC                             1.01,8.01,9.01                 05/09/05

UNITED SURGICAL PARTNERS INTERNATIONA   DE       7.01,9.01                      05/11/05

UNITEDGLOBALCOM INC                     DE       8.01,9.01                      05/09/05

UNIVERSAL HOSPITAL SERVICES INC         MN       2.02,7.01,9.01                 05/10/05

URBAN OUTFITTERS INC                    PA       2.02,9.01                      05/05/05

US MEDSYS CORP                          CO       5.02,7.01,8.01,9.01            05/06/05

USCORP                                  NV       5.02                           05/10/05

UTAH MEDICAL PRODUCTS INC               UT       8.01                           05/11/05

V I TECHNOLOGIES INC                    DE       2.02,9.01                      05/11/05

V I TECHNOLOGIES INC                    DE       1.01,5.02,9.01                 05/09/05    AMEND

VALHI INC /DE/                          DE       2.02,7.01,9.01                 05/10/05

VALLEY FORGE SCIENTIFIC CORP            PA       1.01                           05/06/05

VERIDIEN CORP                           DE       4.01,9.01                      04/27/05    AMEND

VERTEX PHARMACEUTICALS INC / MA         MA       5.02,5.05                      05/11/05

VIACELL INC                                      2.02,9.01                      05/10/05

VICURON PHARMACEUTICALS INC             DE       8.01                           05/11/05

VISHAY INTERTECHNOLOGY INC              DE       8.01,9.01                      05/11/05

VISTACARE, INC.                         DE       1.01,5.02                      05/05/05

VITA FOOD PRODUCTS INC                  NV       2.02,9.01                      05/10/05

VITALSTREAM HOLDINGS INC                NV       2.02,9.01                      03/31/05

VOUGHT AIRCRAFT INDUSTRIES INC                   2.02,9.01                      05/11/05

VYYO INC                                DE       1.02                           05/11/05

WALT DISNEY CO/                         DE       2.02,9.01                      05/11/05

WaMu Mortgage Pass-Through Certificat   DE       9.01                           04/26/05

WaMu Mortgage Pass-Through Certificat   DE       9.01                           04/26/05

Washington Mutual Mortgage Pass-Throu   DE       9.01                           04/26/05

WCI COMMUNITIES INC                              8.01,9.01                      05/10/05

WELLCARE HEALTH PLANS, INC.             DE       1.01,9.01                      05/09/05

WELLS FARGO ASSET SECURITIES CORP       DE       8.01,9.01                      05/09/05

WEST CORP                               DE       1.01,7.01,9.01                 05/09/05

WORLDWIDE RESTAURANT CONCEPTS INC       DE       3.03,9.01                      05/10/05

WYNDHAM INTERNATIONAL INC               DE       1.01,2.03,9.01                 05/10/05

XENOGEN CORP                            DE       8.01,9.01                      05/10/05

XENOGEN CORP                            DE       2.02,9.01                      05/11/05

YELLOW ROADWAY CORP                     DE       7.01,9.01                      05/11/05

ZIONS BANCORPORATION /UT/               UT       1.01                           05/10/05