SEC NEWS DIGEST

Issue  2005-53                                                March  21, 2005

ENFORCEMENT PROCEEDINGS

IN THE MATTER OF JAMES BARGE, PASCAL DESROCHES AND WAYNE PACE

     On March 21, the Commission issued an Order Instituting Public Cease-and-
     Desist  Proceedings  Pursuant to Section 21C of the Securities  Exchange
     Act  of  1934,  Making  Findings, and Imposing a Cease-and-Desist  Order
     (Order)  against James W. Barge, Pascal Desroches, and  Wayne  H.  Pace.
     The  Order finds that Barge, Desroches, and Pace caused Time Warner Inc.
     (formerly,  AOL  Time Warner Inc.) to file materially misleading  annual
     and  quarterly reports with the Commission due to improperly  accounting
     for  $400 million paid by Bertelsmann AG in connection with two sets  of
     transactions.
     
     Based  on  the  above, the Order directs them to cease and  desist  from
     causing any violations and any future violations of Section 13(a) of the
     Exchange Act and Exchange Act Rules 13a-1 and 13a-13.  Barge, Desroches,
     and  Pace  consented to the issuance of the Order without  admitting  or
     denying  any of the findings in the Order.   (Rel. 34- 51400;  AAE  Rel.
     2215; File No. 3- 11862; Press Rel. 2005-38)

 SEC FILES SUIT AGAINST VIOLET GAIL ELDRIDGE AND UTA-BVI, LTD.

     The  Commission announced today that it filed a complaint  in  the  U.S.
     District  Court for the Northern District of Georgia against  Defendants
     Violet Gail Eldridge and UTA-BVI, Ltd. and Relief Defendants, The United
     Tribes  of  the  Americas, Inc. and Executive  Bureau  of  Research  and
     Recovery,  Inc.  The complaint alleges that Eldridge and UTA-BVI,  which
     she  controlled, misappropriated at least $2 million from two investment
     advisory clients.  Specifically, the complaint alleges that in 1999 UTA-
     BVI,  acting  through  Eldridge, entered into written  trust  management
     agreements  with  two entities named First National Equity,  LLC  (First
     National Equity) and P.K. Trust & Holding, Inc. (P.K. Trust).  Under the
     terms  of  the  trust  agreements UTA-BVI, through Eldridge,  agreed  to
     invest  the money received from First National Equity and P.K. Trust  in
     the best interest of those clients.  After signing the trust agreements,
     First  National  Equity  and  P.K. Trust transferred  $24  million  into
     securities  brokerage accounts Eldridge controlled in the name  of  UTA-
     BVI.   According  to the Commissions complaint, rather  than  investing
     funds  for the benefit of First National Equity and P.K. Trust, Eldridge
     and  UTA-BVI misappropriated at least $2 million of the funds by  paying
     personal expenses for Eldridge and by transferring funds to several bank
     accounts,  including accounts Eldridge controlled in the  names  of  the
     Relief  Defendants.   The Commissions complaint  alleges  that  UTA-BVI
     violated  Section 206(1) and 206(2) of the Investment  Advisers  Act  of
     1940  and  that  Eldridge  aided  and  abetted  those  violations.   The
     complaint also alleges that Relief Defendants The United Tribes  of  the
     Americas Inc. and Executive Bureau of Research and Recovery received ill-
     gotten  gains  to which they have no legitimate claim.   First  National
     Equity  and P.K. Trust, along with others, are defendants in  an  action
     the  Commission previously filed in the United States District Court for
     the  Southern District of Indiana.  In that case, the Commission alleges
     that  First  National Equity, P.K. Trust and others fraudulently  raised
     the  $24 million in funds deposited with UTA-BVI and Eldridge.  Eldridge
     and UTA-BVI were initially defendants in that action but were dismissed,
     without   prejudice,  on  venue  grounds.   The  Commissions  complaint
     requests that the Court permanently enjoin UTA-BVI and Eldridge from the
     securities  law violations alleged, order both UTA-BVI and  Eldridge  to
     pay  a  civil  penalty, and order UTA-BVI and Eldridge, along  with  the
     Relief  Defendants,  to disgorge, with pre-judgment interest,  all  ill-
     gotten  gains.  [SEC v. Violet Gail Eldridge, et al., No. 05-0735  (N.D.
     Ga.)] (LR-19146)

SEC v. TIME WARNER INC.

     The  Commission today charged Time Warner Inc. with securities fraud for
     materially overstating online advertising revenue and the number of  its
     Internet  subscribers  and aiding and abetting  three  other  securities
     frauds.  The Commission also charged that, as a result of that and other
     conduct, the company violated a Commission cease-and-desist order issued
     on May 15, 2000.
     
     Without  admitting  or denying the allegations in  the  complaint,  Time
     Warner (formerly known as AOL Time Warner) consented to the entry  of  a
     judgment  that,  among other things, orders it to pay  $300  million  in
     civil  penalties,  which the Commission will request be  distributed  to
     harmed  investors.  The penalties cannot be used to offset any  judgment
     or  settlement  in  any related shareholder suit.  The judgment  further
     orders  the company to comply with the Commissions May 15, 2000, cease-
     and-desist  order  against  AOL;  enjoins  the  company  from  violating
     antifraud, reporting, books and records, and internal control provisions
     of  the federal securities laws; and enjoins the company from aiding and
     abetting  securities  fraud.   As part of the  settlement,  Time  Warner
     agreed  to  restate  its  historical financial  results  to  reduce  its
     reported  online advertising revenues by approximately $500 million  (in
     addition to the $190 million already restated) for the fourth quarter of
     2000  through  2002  and to properly reflect the  consolidation  of  AOL
     Europe in the companys 2000 and 2001 financial statements.  The company
     also  agreed to engage an independent examiner to determine whether  the
     companys  historical  accounting  for  certain  transactions   was   in
     conformity with generally accepted accounting principles.  [SEC v.  Time
     Warner Inc., Civil Action No. 1:05CV00578 (GK) (D.D.C.)] (LR-19147;  AAE
     Rel. 2216; Press Rel. 2005-38)

SELF-REGULATORY ORGANIZATIONS

PROPOSED RULE CHANGES

     The  Boston Stock Exchange filed a proposed rule change (SR-BSE-2004-58)
     and Amendments No. 1, 2, 3 and 4 thereto relating to the composition  of
     the  Board  of  Directors  and  Executive Committee  of  Boston  Options
     Exchange Regulation LLC.  Publication of the proposal is expected in the
     Federal Register during the week of March 21.  (Rel. 34-51388)
     
     The  Pacific Exchange filed a proposed rule change and Amendment Nos.  1
     and  2 thereto (SR-PCX-2004-65) relating to the deletion of obsolete  or
     unnecessary  rules.   Publication of the proposal  is  expected  in  the
     Federal Register during the week of March 21.  (Rel. 34-51392)
     
     The  Philadelphia Stock Exchange filed a proposed rule change  (SR-Phlx-
     2004-83) and Amendment No. 1 thereto relating to the matching of certain
     incoming  orders  with  certain Phlx existing orders  through  the  PACE
     System.  Publication of the proposal is expected in the Federal Register
     during the week of March 21.  (Rel. 34-51394)

ORDER  APPROVING THE SEVENTH SUBSTANTIVE AMENDMENT TO THE SECOND  RESTATEMENT
OF THE CONSOLIDATED TAPE ASSOCIATION PLAN AND THE FIFTH SUBSTANTIVE AMENDMENT
TO THE RESTATED CONSOLIDATED QUOTATION PLAN

     The  Commission has approved, pursuant to Rule 11Aa3-2(c)(2)  under  the
     Securities  Exchange Act of 1934, proposed amendments submitted  by  the
     Consolidated   Tape  Association  (CTA)  to  the  CTA  and  Consolidated
     Quotation Plans (Plans) (SR-CTA/CQ-2004-01) to modify the procedures for
     joining the Plans as a new Participant and to incorporate into the  text
     of  the  Plans  changes  to the corporate names and  addresses  of  some
     Participants.   Publication  of the order is  expected  in  the  Federal
     Register during the week of March 21.  (Rel. 34-51391)

ACCELERATED APPROVAL OF PROPOSED RULE CHANGE

     The  Commission granted accelerated approval to a proposed  rule  change
     and  Amendment  No. 1 thereto (SR-NYSE-2005-14) filed by  the  New  York
     Stock Exchange relating to arbitration.   Publication of the proposal is
     expected in the Federal Register during the week of March 21.  (Rel. 34-
     51395)
     

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     VISEON INC, 8445 FREEPORT PKWY, STE 245, IRVING, TX, 75063,
        9729066300 - 0 ($2,528,000.00) Equity, (File 333-123409 - Mar. 18)
        (BR. 03)

S-8     GILAT SATELLITE NETWORKS LTD, 7037349401 -
        1,285,000 ($8,476,270.00) Other, (File 333-123410 - Mar. 18) (BR. 37)

S-1     MPHASE TECHNOLOGIES INC, 587 CONNECTICUT AVE, PO BOX 566, NORWALK, CT,
        06854, 2038312212 - 178,046,810 ($89,913,639.05) Equity,
        (File 333-123412 - Mar. 18) (BR. 37)

F-6     PALFINGER AG, FRANZ-WOLFRAM-SCHERER-STRABE24-28,
        A-5101 BERGHEIM/SALZBURG, C4, 00000,
        20,000,000 ($1,000,000.00) ADRs/ADSs, (File 333-123413 - Mar. 18) (BR. )

S-8     T BAY HOLDINGS INC, 208 S ACADEMY AVE, SUITE 130, EAGLE, ID, 83616,
        2083428888 - 6,500,000 ($11,375,000.00) Equity, (File 333-123414 -
        Mar. 18) (BR. 09)

S-8     SMITHFIELD FOODS INC, 200 COMMERCE STREET, EXECUTIVE OFFICE BUILDING,
        SMITHFIELD, VA, 23430, 7573653000 - 0 ($32,760,000.00) Equity,
        (File 333-123416 - Mar. 18) (BR. 04)

S-8     SMITHFIELD FOODS INC, 200 COMMERCE STREET, EXECUTIVE OFFICE BUILDING,
        SMITHFIELD, VA, 23430, 7573653000 - 2,000,000 ($65,520,000.00) Equity,
        (File 333-123417 - Mar. 18) (BR. 04)

S-8     SMITHFIELD FOODS INC, 200 COMMERCE STREET, EXECUTIVE OFFICE BUILDING,
        SMITHFIELD, VA, 23430, 7573653000 - 0 ($32,760,000.00) Equity,
        (File 333-123418 - Mar. 18) (BR. 04)

S-8     DUKE ENERGY CORP, 526 SOUTH CHURCH STREET, CHARLOTTE, NC, 28202,
        7045940887 - 15,000,000 ($414,450,000.00) Equity, (File 333-123419 -
        Mar. 18) (BR. 02)

S-4     New Skies Satellites B.V., ROOSEVELTPLANTSOEN 4, THE HAGUE, P7,
        2517 KR, (31) 70 306 41 00 - 0 ($285,000,000.00) Non-Convertible Debt,
        (File 333-123420 - Mar. 18) (BR. )

S-8     UNUMPROVIDENT CORP, 1 FOUNTAIN SQUARE, CHATTANOOGA, TN, 37402,
        2077702211 - 2,500,000 ($44,400,000.00) Equity, (File 333-123422 -
        Mar. 18) (BR. 01)

S-3     COMMERCIAL CAPITAL BANCORP INC, ONE VENTURE, 3RD FL, IRVINE, CA, 92618,
        9495857500 - 0 ($29,852,813.00) Equity, (File 333-123423 - Mar. 18)
        (BR. 07)

S-8     L 3 COMMUNICATIONS HOLDINGS INC, 600 THIRD AVENUE, 34TH FLOOR,
        NEW YORK, NY, 10016, 2126971111 - 400,000 ($30,216,000.00) Equity,
        (File 333-123424 - Mar. 18) (BR. 37)

S-8     AARON RENTS INC, 309 E. PACES FERRY ROAD, N.E., (NONE), ATLANTA, GA,
        30305-2377, 404-231-0011 - 0 ($30,030,000.00) Equity,
        (File 333-123426 - Mar. 18) (BR. 06)

S-8     SERONO S A, 15 BIS CHEMIN DES MINES CASE POSTALE 54, CH-1211 GENEVA 20,
        SWITZERLAND, V8, 346,557 ($254,958,519.33) Other, (File 333-123427 -
        Mar. 18) (BR. 01)

S-3     KFORCE  INC, 1001 EAST PALM AVENUE, SUITE, TAMPA, FL, 33605,
        8135525000 - 0 ($24,576,772.00) Equity, (File 333-123428 - Mar. 18)
        (BR. 37)

S-8     URANIUM POWER CORP, 206-475 HOWE ST, VANCOUVER BC, A1, 00000,
        6046858355 - 400,000 ($192,000.00) Equity, (File 333-123430 - Mar. 18)
        (BR. 04)

SB-2    Pathogenics, Inc., 99 DERBY STREET, SUITE 200, HINGHAM, MA, 02043,
        781-556-1090 - 15,124,138 ($1,512,413.80) Equity, (File 333-123431 -
        Mar. 18) (BR. )

S-8     MAPINFO CORP, ONE GLOBAL VIEW, TROY, NY, 12180, 5182856000 -
        2,393,700 ($28,820,148.00) Equity, (File 333-123433 - Mar. 18) (BR. 03)

S-8     PROTECTION ONE INC, 818 S. KINGS AVE, TOPEKA, KS, 66612, 7855751707 -
        0 ($37,927,496.00) Equity, (File 333-123434 - Mar. 18) (BR. 37)

S-8     NETOPIA INC, 6001 SHELLMOUND STREET  4TH FLOOR, MARKET PLACE TOWER,
        EMERYVILLE, CA, 94608, 510-420-7400 - 0 ($7,231,250.00) Equity,
        (File 333-123435 - Mar. 18) (BR. 03)

S-8     AMERICAN ITALIAN PASTA CO, 4100 N MULBERRY DRIVE SUITE 200,
        KANSAS CITY, MO, 64116, 8165026000 - 50,000 ($1,335,000.00) Equity,
        (File 333-123436 - Mar. 18) (BR. 04)

S-3     ELECTRIC CITY CORP, 1280 LANDMEIER ROAD, ELK GROVE, IL, 60007,
        8474371666 - 0 ($10,259,947.00) Equity, (File 333-123437 - Mar. 18)
        (BR. 36)

S-3     XOMA LTD /DE/, 2910 SEVENTH ST, BERKELEY, CA, 94710, 5106441170 -
        60,000,000 ($60,000,000.00) Debt Convertible into Equity,
        (File 333-123438 - Mar. 18) (BR. 01)

S-3     UNITEDHEALTH GROUP INC, UNITEDHEALTH GROUP CENTER, 9900 BREN ROAD EAST,
        MINNEAPOLIS, MN, 55343, 9529361300 - 0 ($3,000,000,000.00) Other,
        (File 333-123439 - Mar. 18) (BR. 01)

S-3     HARTFORD LIFE INSURANCE CO, 200 HOPMEADOW ST, P O BOX 2999, SIMSBURY,
        CT, 06089, 8608435445 - 0 ($5,000,000,000.00) Non-Convertible Debt,
        (File 333-123441 - Mar. 18) (BR. 20)

S-3     SUPERIOR ENERGY SERVICES INC, 1105 PETERS ROAD, HARVEY, LA, 70058,
        5043624321 - 292,290,983 ($292,290,983.00) Equity, (File 333-123442 -
        Mar. 18) (BR. 04)

S-3     BRANDYWINE REALTY TRUST, 14 CAMPUS BLVD, STE 100, NEWTOWN SQUARE, PA,
        19073, 6103255600 - 343,006 ($10,132,397.00) Equity, (File 333-123444 -
        Mar. 18) (BR. 08)

S-8     RAINMAKER SYSTEMS INC, 1800 GREEN HILLS ROAD, SCOTTS VALLEY, CA, 95006,
        8314617299 - 2,176,797 ($1,501,989.93) Equity, (File 333-123445 -
        Mar. 18) (BR. 08)

S-8     BRANDYWINE REALTY TRUST, 14 CAMPUS BLVD, STE 100, NEWTOWN SQUARE, PA,
        19073, 6103255600 - 0 ($7,000,000.00) Non-Convertible Debt,
        (File 333-123446 - Mar. 18) (BR. 08)

S-4     LEVI STRAUSS & CO, 1155 BATTERY ST, SAN FRANCISCO, CA, 94111,
        4155446000 - 0 ($450,000,000.00) Other, (File 333-123447 - Mar. 18)
        (BR. 02)

S-8     JACOBS ENGINEERING GROUP INC /DE/, 1111 S ARROYO PARKWAY, PASADENA, CA,
        91105-3063, 6265783500 - 0 ($108,020,000.00) Equity, (File 333-123448 -
        Mar. 18) (BR. 06)

N-2     Nuveen Equity Premium Advantage Fund, 333 WEST WACKER DRIVE, CHICAGO,
        IL, 60606, 312-917-8146 - 1,000 ($20,000.00) Equity, (File 333-123449 -
        Mar. 18) (BR. )

S-3     NORTHWESTERN CORP, 125 S DAKOTA AVENUE, SUITE 1100, SIOUX, SD, 57104,
        6059782908 - 0 ($501,908,223.00) Other, (File 333-123450 - Mar. 18)
        (BR. 02)

S-8     AFFYMETRIX INC, 3380 CENTRAL EXPRESSWAY, SANTA CLARA, CA, 95051,
        4085226000 - 2,500,000 ($102,075,000.00) Equity, (File 333-123452 -
        Mar. 18) (BR. 36)

S-4     SEACOAST BANKING CORP OF FLORIDA, 815 COLORADO AVE, P O BOX 9012,
        STUART, FL, 34994, 5612874000 - 0 ($3,920,385.00) Equity,
        (File 333-123454 - Mar. 18) (BR. 07)

SB-2    Ottawa Savings Bancorp, Inc., 925 LASALLE ST, OTTAWA, IL, 61350,
        815-433-2525 - 1,592,290 ($15,922,900.00) Equity, (File 333-123455 -
        Mar. 18) (BR. )

S-4     COLONIAL BANCGROUP INC, ONE COMMERCE ST STE 800, P O BOX 1108,
        MONTGOMERY, AL, 36104, 3342405000 - 0 ($233,006,597.00) Equity,
        (File 333-123456 - Mar. 18) (BR. 07)

S-3     ING USA ANNUITY & LIFE INSURANCE CO, 1475 DUNWOODY DRIVE, SUITE 400,
        WEST CHESTER, PA, 19380-1478, 610-425-3400 -
        0 ($3,000,000,000.00) Non-Convertible Debt, (File 333-123457 - Mar. 18)
        (BR. 20)

N-2     ENERGY INCOME & GROWTH FUND, 1,000 ($20,000.00) Equity,
        (File 333-123460 - Mar. 18) (BR. 18)
     

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
------------------------------------------------------------------------------------------------
110 MEDIA GROUP, INC.                   DE       8.01,9.01                      03/14/05

99 CENTS ONLY STORES                    CA       1.01,5.02,9.01                 03/14/05

ABLEAUCTIONS COM INC                    FL       1.01,9.01                      03/17/05

ACE SECURITIES CORP                     DE       8.01,9.01                      03/17/05

ACG HOLDINGS INC                        DE       2.05,2.06,8.01                 03/16/05

ADAM INC                                GA       1.01,9.01                      03/14/05

AFFILIATED COMPUTER SERVICES INC        DE       7.01,9.01                      03/16/05

AFFORDABLE RESIDENTIAL COMMUNITIES IN   MD       2.02,9.01                      03/18/05

AGL RESOURCES INC                       GA       8.01,9.01                      03/15/05

AIR PRODUCTS & CHEMICALS INC /DE/       DE       8.01,9.01                      03/17/05

AIRNET SYSTEMS INC                      OH       2.02,7.01,9.01                 03/07/05

AKAMAI TECHNOLOGIES INC                 DE       1.01,9.01                      03/16/05

ALASKA AIR GROUP INC                    DE       7.01                           03/18/05

ALASKA COMMUNICATIONS SYSTEMS GROUP I   DE       4.01,9.01                      03/14/05

ALASKA COMMUNICATIONS SYSTEMS HOLDING   DE       4.01,9.01                      03/14/05

ALLETE INC                              MN       4.01,9.01                      03/15/05

ALLIANT TECHSYSTEMS INC                 DE       1.01                           03/15/05

ALPENA BANCSHARES INC                            8.01,9.01                      03/16/05

AMCO TRANSPORT HOLDINGS INC             CO       4.01,9.01                      03/15/05

AMERICAN CELLULAR CORP /DE/             DE       1.01,8.01,9.01                 03/14/05

AMERICAN FINANCIAL REALTY TRUST                  5.02,8.01                      03/18/05

AMERICAN LOCKER GROUP INC               DE       8.01,9.01                      03/14/05

AMERICAN RIVER BANKSHARES               CA       8.01,9.01                      03/18/05

AMERICAN TECHNICAL CERAMICS CORP        DE       1.01                           03/14/05

AMERICAN UNITED GLOBAL  INC             DE       1.02,9.01                      03/15/05

AMREIT                                  TX       5.02                           03/14/05

ANGELICA CORP /NEW/                     MO       2.02,9.01                      03/17/05

ARROW ELECTRONICS INC                   NY       1.01,9.01                      03/16/05

ASHFORD HOSPITALITY TRUST INC           MD       2.01,9.01                      03/16/05

ASTRALIS LTD                            CO       8.01,9.01                      03/14/05

ASYST TECHNOLOGIES INC /CA/             CA       5.02                           03/14/05

ATLANTIS PLASTICS INC                   FL       1.01                           03/11/05

ATP OIL & GAS CORP                      TX       2.02,9.01                      03/16/05

AUDIBLE INC                                      2.02,8.01,9.01                 03/17/05

AUTOIMMUNE INC                          DE       2.02,9.01                      03/15/05

AVAX TECHNOLOGIES INC                   DE       4.01                           03/18/05

AVAX TECHNOLOGIES INC                   DE       1.01,9.01                      03/18/05

BANC OF AMERICA COMMERCIAL MORTGAGE I   DE       8.01,9.01                      03/18/05

BANC OF AMERICA COMMERCIAL MORTGAGE I   DE       8.01,9.01                      03/18/05

BANC OF AMERICA COMMERCIAL MORTGAGE I   DE       8.01,9.01                      03/18/05

Bank of Commerce Holdings               CA       8.01,9.01                      03/18/05

BARNES & NOBLE INC                      DE       8.01,9.01                      03/18/05

BAYCORP HOLDINGS LTD                    DE       1.01,2.01,2.03,9.01            03/15/05

BBMF CORP                               NV       3.02,9.01                      03/16/05

BEAR STEARNS COMMERCIAL MORTGAGE SECU   DE       8.01,9.01                      03/04/05

BEARINGPOINT INC                        DE       1.01,2.02,2.06,7.01,8.01,9.01  03/17/05

BEAZER HOMES USA INC                    DE       1.01,5.02,9.01                 03/14/05

BIOLASE TECHNOLOGY INC                  DE       3.01,8.01,9.01                 03/17/05

BIOLASE TECHNOLOGY INC                  DE       2.01,9.01                      03/14/05

BIOSOURCE INTERNATIONAL INC             DE       1.01                           12/07/04

BIRNER DENTAL MANAGEMENT SERVICES INC   CO       8.01                           03/17/05

BLACK BOX CORP                          DE       1.01,9.01                      03/15/05

BOOKS A MILLION INC                     DE       8.01,9.01                      03/15/05

BOSTON COMMUNICATIONS GROUP INC         MA       1.01                           03/17/05

BRAND INTERMEDIATE HOLDINGS INC         DE       1.01,5.02,9.01                 03/18/05

BRANDMAKERS INC                         UT       8.01                           03/15/05

BRANDMAKERS INC                         UT       8.01                           03/15/05    AMEND

BSD SOFTWARE INC                        FL       4.01                           01/20/05

BUCA INC /MN                            MN       5.02                           03/14/05

BULLDOG TECHNOLOGIES INC                NV       1.01,3.02,9.01                 01/25/05

C-COR INC                               PA       9.01                           12/30/04    AMEND

CAPITOL FEDERAL FINANCIAL                        1.01                           12/09/04

CAPSOURCE FINANCIAL INC                 CO       4.01,9.01                      03/04/05    AMEND

CATHAY GENERAL BANCORP                  DE       8.01,9.01                      03/18/05

CENTERPOINT ENERGY INC                           2.03                           03/15/05

CENTRAL VIRGINIA BANKSHARES INC         VA       4.01,5.02                      03/15/05

CHARMING SHOPPES INC                    PA       2.02,4.02,9.01                 03/15/05

CHARTWELL INTERNATIONAL INC             CO       8.01                           03/18/05

CHASE BANK USA, NATIONAL ASSOCIATION    DE       8.01                           03/18/05

CHASE BANK USA, NATIONAL ASSOCIATION    DE       8.01                           03/18/05

CHASE BANK USA, NATIONAL ASSOCIATION    DE       8.01                           03/18/05

CHECKERS DRIVE IN RESTAURANTS INC /DE   DE       1.01,9.01                      11/08/04    AMEND

CHENIERE ENERGY INC                     DE       1.01                           03/14/05

CHESTER VALLEY BANCORP INC              PA       8.01,9.01                      03/18/05

CHIQUITA BRANDS INTERNATIONAL INC       NJ       8.01,9.01                      03/18/05

CIENA CORP                              DE       1.01,9.01                      03/16/05

CIMAREX ENERGY CO                       DE       8.01,9.01                      03/17/05

CINTAS CORP                             WA       2.02                           03/17/05

CITIZENS FIRST BANCORP INC              DE       2.02,9.01                      03/14/05

CLX ENERGY INC                          CO       5.02                           03/15/05

COACHMEN INDUSTRIES INC                 IN       1.01,9.01                      03/14/05

COLLAGENEX PHARMACEUTICALS INC          DE       8.01                           03/17/05

COLONIAL PROPERTIES TRUST               AL       1.01,9.01                      03/14/05

COLONIAL REALTY LIMITED PARTNERSHIP     DE       1.01,5.03,9.01                 03/14/05

COMMERCIAL MORTGAGE PASS THROUGH CERT   DE       8.01,9.01                      10/18/04    AMEND

COMPUTER ASSOCIATES INTERNATIONAL INC   DE       7.01                           03/16/05

COMPUTER SOFTWARE INNOVATIONS INC       DE       1.01,2.01,2.03,3.03,9.01       02/25/05

CONNETICS CORP                          DE       8.01,9.01                      03/17/05

CONSTAR INTERNATIONAL INC               DE       1.01,9.01                      03/11/05

CONTINENTAL AIRLINES INC /DE/           DE       7.01,9.01                      03/17/05

COOPER INDUSTRIES LTD                            7.01,9.01                      03/18/05

CORPORATE PROPERTY ASSOCIATES 16 GLOB   MD       2.01,9.01                      03/15/05

CROMPTON CORP                           DE       1.01,9.01                      03/18/05

CRYOLIFE INC                            FL       9.01                           03/17/05

CWALT INC                                        8.01,9.01                      03/14/05

CWALT INC                                        8.01,9.01                      03/15/05

CYGNUS INC /DE/                         DE       2.05                           03/16/05

DAIMLERCHRYSLER AUTO TRUST 2005-A       MI       8.01,9.01                      03/08/05

DAIMLERCHRYSLER MASTER OWNER TRUST               8.01,9.01                      03/15/05

DAYTON SUPERIOR CORP                    OH       1.01,9.01                      03/14/05

DEAN FOODS CO/                          DE       5.02,7.01,9.01                 03/14/05

DIGIRAD CORP                            DE       1.01,9.01                      03/14/05

DIGITAL LEARNING                        NV       2.05,8.01                      03/16/05

DIGITAL LIGHTWAVE INC                   DE       3.02,9.01                      03/11/05

DOBSON COMMUNICATIONS CORP              OK       1.01,8.01,9.01                 03/14/05

DOLLAR GENERAL CORP                     TN       1.01                           03/15/05

DOLLAR TREE STORES INC                  VA       7.01,9.01                      03/18/05

DreamWorks Animation SKG, Inc.                   2.02,9.01                      03/17/05

DUNGANNON INTERNATIONAL INC                      4.01,9.01                      03/14/05

DYNAVAX TECHNOLOGIES CORP               DE       1.02,9.01                      03/18/05

DYNEX CAPITAL INC                       VA       2.02                           12/31/04

EAGLE FINANCIAL SERVICES INC            VA       4.01,9.01                      03/16/05

ECC Capital CORP                                 5.02                           03/14/05

EDISON MISSION ENERGY                   DE       8.01                           03/17/05

EFJ INC                                 DE       1.01,5.02,9.01                 03/15/05

El Pollo Loco, Inc.                     DE       5.02                           03/17/05

ELECTRIC AQUAGENICS UNLIMITED INC       DE       1.01,3.02,5.01,9.01            03/15/05

EMPIRE ENERGY CORP                      UT       8.01,9.01                      03/18/05    AMEND

EMPIRE RESORTS INC                      DE       8.01                           03/17/05

ENEFTECH CORP                           TX       1.02                           03/18/05

ENSTAR GROUP INC                        GA       2.02,8.01,9.01                 03/17/04

EPIMMUNE INC                            DE       1.01,9.01                      03/15/05

EPL Intermediate, Inc.                  DE       5.02                           03/17/05

EQUIFAX INC                             GA       5.02                           03/14/05

EQUITABLE RESOURCES INC /PA/            PA       7.01                           03/15/05

EQUITEX INC                             DE       8.01                           03/17/05

EUROBANCSHARES INC                               8.01,9.01                      03/17/05

EXPRESSJET HOLDINGS INC                 DE       7.01                           03/17/05

EXXON MOBIL CORP                        NJ       2.02,7.01                      03/17/05    AMEND

FARMER BROTHERS CO                      CA       1.01,3.03,5.03,8.01,9.01       03/17/05

FARMERS & MERCHANTS BANCORP             DE       4.01                           03/15/05

FBL FINANCIAL GROUP INC                 IA       1.01,9.01                      11/04/04

FEDERAL NATIONAL MORTGAGE ASSOCIATION            2.02,9.01                      03/17/05

FEDERAL SECURITY PROTECTION SERVICES    DE       1.01,9.01                      03/17/05

FEDERAL SIGNAL CORP /DE/                DE       1.01,5.02,7.01,9.01            03/17/05

Feldman Mall Properties, Inc.           MD       1.01,2.01,2.03,9.01            12/30/04    AMEND

FIDELITY BANCORP INC                    PA       5.02,9.01                      03/17/05

FINANCIAL ASSET SEC CORP  FIRST FRANK   DE       8.01,9.01                      08/25/04    AMEND

FINANCIAL ASSET SEC CORP  FIRST FRANK   DE       8.01,9.01                      05/25/04    AMEND

FINANCIAL ASSET SEC CORP  FIRST FRANK   DE       8.01,9.01                      11/26/04    AMEND

FIRST CONSULTING GROUP INC              DE       5.02,9.01                      03/17/05

FIRST CONSULTING GROUP INC              DE       1.01                           03/18/05

FIRST NATIONAL CORP /VA/                VA       8.01,9.01                      03/18/05

FIRST NATIONAL LINCOLN CORP /ME/        ME       8.01                           03/17/05

FIRST POTOMAC REALTY TRUST              MD       9.01                           03/07/05    AMEND

FIRST UNION COMM MORT TRUST COMM MOR    NY       8.01,9.01                      09/27/04    AMEND

FIRST UNION COMM MORT TRUST COMM MOR    NY       8.01,9.01                      08/25/04    AMEND

FIRST UNION COMM MORT TRUST COMM MOR    NY       8.01,9.01                      03/17/04    AMEND

FIRST UNION COMM MORT TRUST COMM MOR    NY       8.01,9.01                      10/18/04    AMEND

FIRST UNION COMMERCIAL MORTGAGE PASS    NC       8.01,9.01                      03/15/05

FIRST UNION REAL ESTATE EQUITY & MORT   OH       1.01,7.01,8.01,9.01            03/16/05

FIRST VIRTUAL COMMUNICATIONS INC        DE       2.01                           03/15/05

FIRSTBANK NW CORP                       WA       5.02,5.03,9.01                 03/17/05

FIRSTENERGY CORP                        OH       1.01,8.01,9.01                 03/18/05

FLOW INTERNATIONAL CORP                 WA       8.01,9.01                      03/17/05

FLYI INC                                DE       1.01                           03/18/05

FOAMEX INTERNATIONAL INC                DE       8.01                           03/15/05

FORD MOTOR CREDIT CO                    DE       8.01,9.01                      03/16/05

FORME CAPITAL INC                       DE       8.01                           03/17/05

FRANKLIN BANK CORP                               1.01,9.01                      03/14/05

FRIEDMAN BILLINGS RAMSEY GROUP INC      VA       2.02,9.01                      03/17/05

FRIEDMANS INC                           DE       9.01                           03/16/05

FURIA ORGANIZATION INC /DE/             DE       4.01                           03/16/05    AMEND

GALAXY NUTRITIONAL FOODS INC            DE       3.01                           03/14/05

GAMING & ENTERTAINMENT GROUP INC        UT       1.01,3.02,9.01                 03/14/05

GANDER MOUNTAIN CO                      MN       1.01,9.01                      03/17/05

GATEWAY FINANCIAL HOLDINGS INC          NC       5.02,9.01                      03/18/05

GENERAL GROWTH PROPERTIES INC           DE       7.01,9.01                      03/16/05

GENERAL NUTRITION CENTERS INC           PA       1.01,9.01                      03/14/05

GENTEK INC                              DE       2.02,2.03,9.01                 03/18/05

GEOTEC THERMAL GENERATORS INC           FL       1.01,2.01,3.02,9.01            03/14/05

GNC CORP                                DE       1.01,9.01                      03/14/05

GOLDEN OVAL EGGS LLC                             7.01,9.01                      03/15/05

GOODYEAR TIRE & RUBBER CO /OH/          OH       8.01,9.01                      03/18/05

GOUVERNEUR BANCORP INC                  DE       5.02,9.01                      03/14/05

Great Wolf Resorts, Inc.                DE       1.01,2.03,9.01                 03/15/05

GREENPOINT MORTGAGE SECURITIES LLC      DE       8.01,9.01                      02/25/05

GS MORTGAGE SECURITIES CORP             DE       8.01,9.01                      03/17/05

GSE SYSTEMS INC                         DE       8.01                           03/16/05

H&R BLOCK INC                           MO       1.01,9.01                      03/16/05

HALLIBURTON CO                          DE       1.01,8.01,9.01                 03/17/05

HANMI FINANCIAL CORP                    DE       7.01,9.01                      03/18/05

HANOVER DIRECT INC                      DE       2.01,5.02,9.01                 03/14/05

HARKEN ENERGY CORP                      DE       4.02,9.01                      03/18/05

HARRIS INTERACTIVE INC                  DE       8.01,9.01                      09/08/04

HEADLINERS ENTERTAINMENT GROUP, INC.    DE       1.01,9.01                      03/16/05    AMEND

HEPALIFE TECHNOLOGIES INC               FL       1.01,9.01                      03/17/05

HEWITT ASSOCIATES INC                   DE       7.01,9.01                      03/17/05

HOOPER HOLMES INC                       NY       1.01,5.02                      03/10/05

HORIZON PCS INC                         DE       1.01,9.01                      03/18/05

HORNBECK OFFSHORE SERVICES INC /LA      DE       8.01,9.01                      03/18/05

HYTEK MICROSYSTEMS INC                  CA       2.02,9.01                      03/18/05

IBF VI GUARANTEED INCOME FUND                    1.01,8.01,9.01                 10/19/04

ICOS CORP / DE                          DE       5.02                           12/07/04    AMEND

IHOP CORP                               DE       8.01,9.01                      03/18/05

IMPAC CMB TRUST SERIES 2005-2, COLLAT   DE       2.01,9.01                      02/25/05

IMPAC CMB TRUST SERIES 2005-2, COLLAT   DE       9.01                           02/25/05

IMPAC CMB TRUST SERIES 2005-2, COLLAT   DE       2.01,8.01,9.01                 02/25/05

IMPCO TECHNOLOGIES INC                  DE       1.02,2.02,2.05,7.01,9.01       03/14/05

INDYMAC MBS INC                                  9.01                           03/18/05

INFOCROSSING INC                        DE       2.02,7.01,9.01                 03/16/05

INGLES MARKETS INC                      NC       2.02,9.01                      03/18/05

INLAND REAL ESTATE CORP                 MD       8.01,9.01                      03/18/05

INSIGHT COMMUNICATIONS CO INC           DE       1.01,9.01                      03/15/05

INTERCELL INTERNATIONAL CORP            NV       1.03                           03/16/05

INTERNATIONAL ALUMINUM CORP             CA       1.01                           03/15/05

INTERNATIONAL CARD ESTABLISHMENT INC    DE       5.02,9.01                      03/14/05

INTERNATIONAL PAPER CO /NEW/            NY       2.01,9.01                      03/14/05

INTERNET COMMERCE CORP                  DE       8.01,9.01                      03/17/05

INTERNET COMMERCE CORP                  DE       1.01,9.01                      03/17/05

INTERPUBLIC GROUP OF COMPANIES, INC.    DE       8.01,9.01                      03/18/05

IPCS INC                                DE       1.01,9.01                      03/18/05

IRVINE SENSORS CORP/DE/                 DE       1.01,5.02                      03/15/05

IRWIN WHOLE LOAN HOME EQUITY TRUST 20   DE       8.01,9.01                      08/25/04    AMEND

IRWIN WHOLE LOAN HOME EQUITY TRUST 20   DE       8.01,9.01                      08/25/04    AMEND

J&J SNACK FOODS CORP                    NJ       8.01,9.01                      03/18/05

KANSAS CITY SOUTHERN                    DE       1.01,9.01                      03/14/05

KANSAS CITY SOUTHERN                    DE       8.01,9.01                      03/18/05

KERR MCGEE CORP /DE                     DE       7.01,9.01                      03/18/05

KIRKLANDS INC                                    2.02,4.02,9.01                 03/14/05

KNIGHT FULLER INC                       DE       1.01,5.01                      02/23/05

KRISPY KREME DOUGHNUTS INC              NC       1.01,8.01,9.01                 03/14/05

KS BANCORP INC                          NC       3.03,9.01                      03/15/05

LAKES ENTERTAINMENT INC                 MN       7.01,9.01                      03/18/05

LAWSON SOFTWARE INC                     DE       1.01,2.02,9.01                 03/17/05

LEAR CORP /DE/                          DE       1.01,1.02,9.01                 03/15/05

LIBERTY PROPERTY TRUST                  MD       1.01                           03/18/05

LIFEPOINT HOSPITALS INC                 DE       8.01,9.01                      03/18/05

LKQ CORP                                DE       9.01                           03/03/05    AMEND

LUBYS INC                               DE       4.02,9.01                      03/16/05

M I HOMES INC                           OH       2.03,9.01                      03/17/05

MAGNUM HUNTER RESOURCES INC             NV       8.01,9.01                      03/18/05

MAGUIRE PROPERTIES INC                  MD       1.01,2.01,9.01                 03/18/05

MASSEY ENERGY CO                        DE       8.01,9.01                      03/17/05

MATTEL INC /DE/                         DE       1.01                           03/18/05

MATTEL INC /DE/                         DE       1.01,9.01                      03/18/05

MAXCO INC                               MI       3.02                           02/28/05

MAXTOR CORP                             DE       1.01                           03/14/05

MAXWELL TECHNOLOGIES INC                DE       2.02,4.02,8.01,9.01            03/15/05

MEDAREX INC                             NJ       2.06                           03/16/05

MEDIACOM COMMUNICATIONS CORP            DE       2.04                           03/16/05

MEDIACOM LLC                            NY       2.04                           03/16/05

MEDICAL MAKEOVER CORP OF AMERICA        DE       5.02,9.01                      03/14/05

MEDIS TECHNOLOGIES LTD                  DE       8.01,9.01                      03/17/05

MEDISCIENCE TECHNOLOGY CORP             NJ       1.01,9.01                      03/18/05

MELT INC                                NV       5.03                           03/15/05

MENS WEARHOUSE INC                      TX       1.01,9.01                      03/18/05

MERRILL LYNCH MORT INV INC ASSET BACK   DE       8.01,9.01                      11/26/04    AMEND

MERRILL LYNCH MRT INV INC MRT LN AST    DE       8.01,9.01                      09/27/04    AMEND

METAWAVE COMMUNICATIONS CORP            DE       7.01                           01/09/04

METAWAVE COMMUNICATIONS CORP            DE       7.01                           03/30/04

MICHAEL FOODS INC/NEW                   DE       2.02,9.01                      03/18/05

MID-STATE BANCSHARES                    CA       8.01,9.01                      03/16/05

MIDNET INC                                       5.02                           03/14/05

MIDWEST GENERATION LLC                  DE       8.01                           03/17/05

MILLENIUM HOLDING GROUP INC /AZ/        NV       4.01,9.01                      03/15/05

MINDSPEED TECHNOLOGIES, INC             DE       1.01                           03/14/05

MINERALS TECHNOLOGIES INC               DE       8.01,9.01                      03/17/05

MISSION ENERGY HOLDING CO               DE       8.01                           03/17/05

MIV THERAPEUTICS INC                    NV       1.01,2.03,9.01                 03/14/05

MOLINA HEALTHCARE INC                   DE       5.02                           03/17/05

MOLSON COORS BREWING CO                 CO       1.01,1.02,5.02,9.01            03/14/05

MONSTER WORLDWIDE INC                   DE       1.01,5.02,9.01                 03/14/05

Morgan Stanley Capital I Trust 2005 H   DE       8.01,9.01                      03/11/05

Morgan Stanley Capital I Trust 2005 H   DE       8.01,9.01                      03/11/05

MOVIE GALLERY INC                       DE       2.02,9.01                      03/18/05

MS STRUCTURED SATURNS SERIES 2001-8     DE       8.01,9.01                      03/15/05

MS STRUCTURED SATURNS SERIES 2002-14    DE       8.01,9.01                      03/15/05

MS STRUCTURED SATURNS SERIES 2003-2     DE       8.01,9.01                      03/15/05

NanoSignal CORP                         NV       8.01                           03/14/05

NanoSignal CORP                         NV       8.01                           03/14/05

NATIONAL FUEL GAS CO                    NJ       3.03,9.01                      03/14/05

NATURAL GAS SERVICES GROUP INC                   2.03,9.01                      03/14/05

Navidec Financial Services, Inc.        CO       8.01,9.01                      03/17/05

NEORX CORP                              WA       2.02,5.03,8.01,9.01            03/16/05

NEUROLOGIX INC/DE                       DE       1.01,9.01                      03/14/05

NEW PLAN EXCEL REALTY TRUST INC         MD       1.01,9.01                      03/15/05

NEW YORK TIMES CO                       NY       1.01,2.01,9.01                 03/18/05

NEXSTAR BROADCASTING GROUP INC          DE       8.01,9.01                      03/17/05

NEXTPHASE WIRELESS, INC.                NV       3.02,5.03,9.01                 03/11/05

NGP Capital Resources CO                MD       7.01,9.01                      03/18/05

NICOR INC                               IL       5.02,8.01,9.01                 03/17/05

NOMURA ASSET ACCEPTANCE CORP            DE       8.01,9.01                      03/16/05

NORTEL NETWORKS CORP                             8.01,9.01                      03/17/05

NORTEL NETWORKS CORP                             2.02,8.01,9.01                 03/18/05

NORTEL NETWORKS LTD                              8.01,9.01                      03/17/05

NORTEL NETWORKS LTD                              2.02,8.01,9.01                 03/18/05

NORTH AMERICAN GALVANIZING & COATINGS   DE       1.01,9.01                      02/16/05

NORTH BAY BANCORP/CA                    CA       1.01                           03/10/05

NTN COMMUNICATIONS INC                  DE       2.02,8.01,9.01                 03/08/05

NYMAGIC INC                             NY       2.02,9.01                      03/17/05

OCCUPATIONAL HEALTH & REHABILITATION    DE       1.01,9.01                      03/14/05

OILGEAR CO                              WI       2.02,4.02,9.01                 03/18/05

OLYMPIC CASCADE FINANCIAL CORP          DE       8.01                           03/18/05

ONECAP                                  NV       2.03                           03/10/05

ONYX SOFTWARE CORP/WA                   WA       1.01,5.02,9.01                 03/16/05

OPENTV CORP                                      2.02,9.01                      03/16/05

OPTICAL CABLE CORP                      VA       2.02,9.01                      03/15/05

ORASURE TECHNOLOGIES INC                DE       1.01                           03/15/05

OUTLOOK GROUP CORP                      WI       2.02                           03/17/05

PACIFIC ENTERPRISES INC                 CA       8.01                           03/17/05

PATRIOT NATIONAL BANCORP INC            CT       8.01                           03/17/05

PAXSON COMMUNICATIONS CORP              DE       1.01,5.02,9.01                 03/14/05

PEGASUS COMMUNICATIONS CORP /           DE       2.02,9.01                      03/18/05

PENDER INTERNATIONAL INC                DE       7.01                           07/23/04

PENDER INTERNATIONAL INC                DE       5.02                           01/13/05

PENDER INTERNATIONAL INC                DE       5.02                           03/01/05

PENN TRAFFIC CO                         DE       8.01,9.01                      03/17/05

PENNSYLVANIA ELECTRIC CO                PA       1.01,2.03,9.01                 03/15/05

PENTAIR INC                             MN       8.01                           03/15/05

PEOPLES EDUCATIONAL HOLDINGS            MN       7.01                           03/18/05

PERMA FIX ENVIRONMENTAL SERVICES INC    DE       1.01,9.01                      03/15/05

Petramerica Oil, Inc.                   CO       4.01,9.01                      03/16/05

PETSMART INC                            DE       2.02,9.01                      03/18/05

PHILADELPHIA CONSOLIDATED HOLDING COR   PA       1.01                           03/16/05

PLATO LEARNING INC                      DE       1.01,9.01                      03/15/05

PREMCOR INC                             DE       1.01,1.02                      03/15/05

PRESSTEK INC /DE/                       DE       1.01                           03/14/05

PRINCETON REVIEW INC                    DE       2.02,9.01                      03/18/05

PROVINCE HEALTHCARE CO                  DE       8.01,9.01                      03/18/05

PSB Holdings, Inc.                               8.01,9.01                      03/17/05

QCR HOLDINGS INC                        DE       2.02,9.01                      03/17/05

QUANTA SERVICES INC                     DE       5.02                           03/15/05

QUANTUM FUEL SYSTEMS TECHNOLOGIES WOR   DE       1.01                           02/27/05

RAYOVAC CORP                            WI       1.01,9.01                      03/14/05

READING INTERNATIONAL INC               NV       2.02,9.01                      03/17/05

REGEN BIOLOGICS INC                     DE       2.02,9.01                      03/18/05

REPUBLIC BANCORP INC /KY/               KY       1.01,9.01                      03/16/05

RESIDENTIAL FUNDING MORTGAGE SECURITI   DE       8.01,9.01                      03/18/05

RESIDENTIAL FUNDING MORTGAGE SECURITI   DE       8.01,9.01                      03/18/05

RESOURCE AMERICA INC                    DE       5.02                           03/18/05    AMEND

RITE AID CORP                           DE       2.02,4.02,9.01                 03/17/05

SAN DIEGO GAS & ELECTRIC CO             CA       8.01                           03/17/05

SANTANDER BANCORP                                5.05,9.01                      03/17/05

SANTARUS INC                            DE       5.02,9.01                      03/17/05

SCAN OPTICS INC                         DE       5.02                           03/17/05

SECURED DATA INC /NV/                   NV       4.01,9.01                      03/14/05

SECURITIZED ASSET BACKED RECEIVABLES             8.01,9.01                      03/16/05

SECURITY CAPITAL CORP/DE/               DE       1.01,9.01                      03/17/05

SEMPRA ENERGY                           CA       8.01                           03/17/05

SEQUOIA MORTGAGE FUNDING CORP           MD       8.01,9.01                      03/02/05

SHUFFLE MASTER INC                      MN       5.03,8.01,9.01                 03/15/05

SIMTEK CORP                             CO       7.01,9.01                      03/17/05

SKY FINANCIAL GROUP INC                 OH       8.01,9.01                      03/18/05

SLADES FERRY BANCORP                    MA       4.01,9.01                      03/14/05

SMARTIRE SYSTEMS INC                             2.02                           03/17/05

SNAP ON INC                             DE       1.01,5.02                      03/14/05

SOLOMON TECHNOLOGIES INC                DE       1.01,2.03                      03/16/05

SOTHEBYS HOLDINGS INC                   MI       1.01,2.02,9.01                 03/14/05

SOUTHEASTERN BANKING CORP               GA       2.02,9.01                      03/17/05

SOUTHWEST WATER CO                      DE       5.02                           03/15/05

SOVEREIGN BANCORP INC                   PA       7.01,9.01                      03/16/05

SPECIALTY LABORATORIES INC                       1.01                           03/14/05

SPORTS ENTERTAINMENT ENTERPRISES INC    NV       1.01,2.01,2.03,3.02,5.02,7.01  03/17/05

SPX CORP                                DE       7.01,9.01                      03/15/05

ST JOE CO                               FL       1.01,5.02,9.01                 03/14/05

ST PAUL TRAVELERS COMPANIES INC         MN       1.01                           03/16/05

STEEL DYNAMICS INC                      IN       5.02,5.03,7.01                 03/16/05

STONE ENERGY CORP                       DE       7.01,9.01                      03/17/05

STRATEGIC HOTEL CAPITAL INC                      1.01,5.03,9.01                 03/16/05

STRESSGEN BIOTECHNOLOGIES CORP                   7.01,9.01                      03/14/05    AMEND

Structured Asset Investment Loan Trus   DE       8.01                           03/17/05

SUNRISE SENIOR LIVING INC               DE       5.02                           03/14/05

SYSTEMAX INC                            DE       1.01,7.01,9.01                 03/17/05

TAITRON COMPONENTS INC                  CA       9.01                           03/17/05

TC PIPELINES LP                         DE       7.01                           03/17/05

TEKTRONIX INC                           OR       5.03,9.01                      03/18/05

TELEPHONE & DATA SYSTEMS INC /DE/       DE       8.01,9.01                      03/18/05

TERAFORCE TECHNOLOGY CORP               DE       1.01,1.02,2.03,3.02,5.02,7.01  03/14/05

TERCICA INC                             DE       1.01                           03/18/05

TIFFANY & CO                            DE       8.01,9.01                      03/17/05

TODHUNTER INTERNATIONAL INC             DE       5.02,8.01,9.01                 03/15/05

TRAFFIX INC                             DE       8.01,9.01                      03/16/05

TRANSGENOMIC INC                        DE       1.01,3.02,9.01                 03/18/05

TRIARC COMPANIES INC                    DE       2.02,8.01,9.01                 03/17/05

TRICO MARINE SERVICES INC               DE       2.02,9.01                      03/16/05

TRUSTREET PROPERTIES INC                MD       7.01,9.01                      03/18/05

TURINCO INC                             NV       5.02,8.01                      03/17/05

ULTRALIFE BATTERIES INC                 DE       7.01,9.01                      03/17/05

UNITED BANCORP INC /MI/                 MI       8.01,9.01                      03/18/05

UNITED STATES CELLULAR CORP             DE       8.01,9.01                      03/18/05

US BIODEFENSE INC                       UT       4.01,9.01                      03/14/05

USAA AUTO OWNER TRUST 2005-1                     8.01,9.01                      03/15/05

uWink, Inc.                             UT       3.02                           03/16/05

VANTAGEMED CORP                         DE       1.01,3.02,8.01,9.01            02/15/05

VERMONT PURE HOLDINGS LTD/DE            DE       2.02,9.01                      03/18/05

VERTEX PHARMACEUTICALS INC / MA         MA       1.01                           03/14/05

VIA NET WORKS INC                       DE       8.01,9.01                      03/17/05

VISANT CORP                                      8.01,9.01                      03/17/05

VITASTI, INC. /DE/                      DE       8.01                           12/31/04

Wachovia Bank Commercial Mortgage Tru   NC       8.01,9.01                      03/18/05

WACHOVIA COMMERCIAL MORT SEC INC COM    NC       8.01,9.01                      03/15/05

WARWICK VALLEY TELEPHONE CO             NY       2.02,9.01                      03/18/05

WEBMETHODS INC                          DE       1.01,9.01                      03/15/05

WELLS FARGO & CO/MN                     DE       5.03,9.01                      03/15/05

WELLS REAL ESTATE INVESTMENT TRUST II   MD       2.01,7.01,9.01                 03/14/05

WELLS REAL ESTATE INVESTMENT TRUST II   MD       2.01,2.03,9.01                 03/17/05

WESBANCO INC                            WV       1.01,2.03,8.01,9.01            03/17/05

WESTERN RESERVE BANCORP INC                      2.06                           03/17/05

WESTERN WATER CO                        DE       1.01                           03/15/05

WFS RECEIVABLES CORP 3                  CA       8.01,9.01                      03/16/05

WISCONSIN ENERGY CORP                   WI       8.01                           03/17/05

WORLD FUEL SERVICES CORP                FL       7.01,9.01                      03/18/05

YOCREAM INTERNATIONAL INC               OR       2.02,9.01                      03/18/05

YOUNG BROADCASTING INC /DE/             DE       1.01                           03/14/05

ZEOLITE EXPLORATION CO                           4.01,9.01                      11/05/04    AMEND

ZONAGEN INC                             DE       8.01,9.01                      03/17/05