SEC NEWS DIGEST

Issue 2004-96                                                   May 18, 2004
     
     

COMMISSION ANNOUNCEMENTS
     

COMMISSION ANNOUNCES ASSOCIATE DIRECTORS IN DIVISION OF CORPORATION FINANCE

     The Commission today announced the appointment of Paul A. Belvin, Dennis
     N. Muse and Barry N. Summer as Associate Directors in the Division of
     Corporation Finance.  As Associate Directors, Mr. Belvin, Mr. Muse and
     Mr. Summer will join Shelley E. Parratt and James M. Daly as senior
     officials in Disclosure Operations in the Division of Corporation
     Finance.

     Alan L. Beller, the SEC's Director of the Division of Corporation
     Finance, said, "We are very fortunate that Paul, Dennis and Barry will
     join Jim and Shelley in planning and overseeing the full disclosure
     program at this very important time in the SEC's history.  With their
     broad and varied experience, I am confident that our review program is
     in good hands.  Each member of this team will bring extraordinary
     talents and insight to the Commission's full disclosure program."

     As a former member of the Division, Mr. Belvin served in a number of
     positions, including Chief of the Division's Office of Small Business
     Policy.  Since that time, Mr. Belvin has been a member of the law firm
     of Stinson, Mag & Fizzell in Kansas City, Mo., has served as Counselor
     to Commissioner Carol T. Crawford of the U.S. International Trade
     Commission and as Counselor to Commissioner Norman S. Johnson of the
     Securities and Exchange Commission.  Mr. Belvin currently is a partner
     at the law firm of Akin, Gump, Strauss, Hauer & Feld in Washington D.C.
     and is expected to join the staff of the Division next month.  Mr.
     Belvin earned his undergraduate degree in economics from Wake Forest
     University and his law degree from the Marshall-Wythe School of Law, the
     College of William and Mary.  He also has a LL.M. in taxation from the
     Georgetown University Law Center.

     Mr. Muse joined the Division in 1991 and has served most recently as
     Senior Assistant Chief Accountant in the Office of Computers and Online
     Services.  Prior to joining the Division, Mr. Muse was a Senior Manager
     with KPMG Peat Marwick in Short Hills, N.J.  Mr. Muse earned his
     undergraduate degree in accounting from the University of Virginia,
     McIntire School of Commerce.

     Mr.  Summer joined the Division in 1985 and has served most recently  as
     Assistant  Director  of  the  Office of  Telecommunications.   Prior  to
     joining the Division, Mr. Summer was with the law firm of Birch, Horton,
     Bittner,  Pestinger and Anderson in Washington, D.C.  Mr. Summer  earned
     his  undergraduate degree in business administration from the University
     of  Rhode  Island  and  his  law degree from Georgetown  University  Law
     Center.  (Press Rel. 2004-68)

ENFORCEMENT PROCEEDINGS
     

INITIAL DECISION ISSUED IN THE MATTER OF PHILIP PASCALE
     
     An   Administrative  Law  Judge  has  issued  an  Initial  Decision   in
     Administrative Proceeding No. 3-11194, Philip L. Pascale.   The  Initial
     Decision  concludes  that Philip L. Pascale did  not  willfully  violate
     Section  17(a)  of  the  Securities Act of 1933, Section  10(b)  of  the
     Securities  Exchange Act of 1934, or Rule 10b-5 thereunder.  It  further
     concludes  that  Pascale  did  not  willfully  aid  and  abet  or  cause
     violations of Section 15(d) of the Exchange Act and Rules 15d-1 and 15d-
     13 thereunder.  Finally, the Initial Decision concludes that Pascale did
     not  violate Rule 102(e)(1)(ii) and (iii) of the Securities and Exchange
     Commission's   Rules   of   Practice,  17   C.F.R.    201.102(e)(1)(ii),
     201.102(e)(1)(iii).   Accordingly, the Initial  Decision  dismisses  all
     charges against Pascale.  (Initial Decision Rel. 251; File No. 3-11194)

     
SELF-REGULATORY ORGANIZATIONS
     

APPROVAL OF PROPOSED RULE CHANGES

     The Commission granted approval to Amendment No. 13A to the UTP plan to
     address changes to the Plan related to the elimination of the Legacy SIP
     (File No. S7-24-89).  Publication of the Plan Amendment is expected in
     the Federal Register during the week of May 17.  (Rel. 34-49711)
     
     The Commission approved a proposed rule change (SR-NASD-2003-164)
     pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934
     relating to the adjournment of an arbitration hearing within three
     business days of the first scheduled hearing session.  Publication of
     the approval order is expected to appear in the Federal Register during
     the week of May 17.  (Rel. 34-49716)

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>.

SB-2    NOVINT TECHNOLOGIES INC, 4109 BRYAN AVE NW, ALBUQUERQUE, NM, 87114,
        866-298-4420 - 8,719,255 ($12,644,055.00) Equity, (File 333-115548 -
        May. 17) (BR. 09)

SB-2    SECURE AUTOMATED FILING ENTERPRISES, 816 FEACE PORTAL DR., PNB 55,
        BLAINE, WA, 98230, 8668249421 - 0 ($100,000.00) Equity,
        (File 333-115549 - May. 17) (BR. 09)

SB-1    Newport Gold, Inc., 2190 AUGUSTA AVENUE, RENO, NV, 89509,
        905-542-4990 - 3,000,000 ($300,000.00) Equity, (File 333-115550 -
        May. 17) (BR. 09)

S-3     ENCORE CAPITAL GROUP INC, 5775 ROSECOE COURT, SAN DIEGO, CA, 92123,
        8007590327 - 3,054,007 ($49,245,862.88) Equity, (File 333-115551 -
        May. 17) (BR. 07)

S-4     SAFLINK CORP, 777 108TH AVE NE, SUITE 2100, BELLEVUE, WA, 98004,
        4252781100 - 44,586,390 ($97,346,951.00) Equity, (File 333-115552 -
        May. 17) (BR. 03)

S-1     EnerSys, 2366 BERNVILLE ROAD, READING, PA, 19605, (610) 208-1991 -
        0 ($230,000,000.00) Equity, (File 333-115553 - May. 17) (BR. 36)

S-8     NOVA MEASURING INSTRUMENTS LTD, PO BOX 266, 011-972-8-938-7505,
        REHOVOT ISRAEL, L3, 76100, 50,000 ($258,500.00) Other,
        (File 333-115554 - May. 17) (BR. 36)

S-8     NOVA MEASURING INSTRUMENTS LTD, PO BOX 266, 011-972-8-938-7505,
        REHOVOT ISRAEL, L3, 76100, 20,000 ($103,400.00) Other,
        (File 333-115555 - May. 17) (BR. 36)

S-8     NOVA MEASURING INSTRUMENTS LTD, PO BOX 266, 011-972-8-938-7505,
        REHOVOT ISRAEL, L3, 76100, 600,000 ($3,102,000.00) Other,
        (File 333-115556 - May. 17) (BR. 36)

S-4     PINNACLE ENTERTAINMENT INC, 3800 HOWARD HUGHES PARKWAY, SUITE 1800,
        LAS VEGAS, NV, 89109, 702-784-7777 -
        0 ($200,000,000.00) Non-Convertible Debt, (File 333-115557 - May. 17)
        (BR. 05)

S-8     USURF AMERICA INC, 2259227744 - 15,000,000 ($1,950,000.00) Equity,
        (File 333-115558 - May. 17) (BR. 03)

S-1     ALLIED HEALTHCARE INTERNATIONAL INC, 555 MADISON AVENUE, NEW YORK,
NY,
        10022, 2127500064 - 0 ($115,000,000.00) Equity, (File 333-115559 -
        May. 17) (BR. 01)

S-4     Nalco CO, 1601 WEST DIEHL ROAD, NAPERVILLE, IL, 60563, 630-305-1000 -
        0 ($1,130,000,000.00) Non-Convertible Debt, (File 333-115560 - May.
17)
        (BR. 06)

SB-2    WORLDWATER CORP, PENNINGTON BUSINESS PARK, 55 ROUTE 31 SOUTH,
        PENNINGTON, NJ, 08534, 6098180700 - 17,400,000 ($3,760,000.00)
Equity,
        (File 333-115561 - May. 17) (BR. 06)

SB-2    BULLDOG TECHNOLOGIES INC, 11180 COPPERSMITH PLACE, SUITE 128,
RICHMOND,
        A1, V7A 5G8, 604-271-8656 - 5,224,320 ($11,336,774.40) Equity,
        (File 333-115562 - May. 17) (BR. 09)

S-8     DYNAMIC MATERIALS CORP, 3036655700 - 50,000 ($150,000.00) Other,
        (File 333-115563 - May. 17) (BR. 06)

S-8     IRWIN FINANCIAL CORPORATION, 500 WASHINGTON ST, 500 WASHINGTON
STREET,
        COLUMBUS, IN, 47201, 8123761909 - 400,000 ($9,376,000.00) Equity,
        (File 333-115565 - May. 17) (BR. 07)

S-8     IRWIN FINANCIAL CORPORATION, 500 WASHINGTON ST, 500 WASHINGTON
STREET,
        COLUMBUS, IN, 47201, 8123761909 - 350,000 ($8,204,000.00) Equity,
        (File 333-115566 - May. 17) (BR. 07)

S-8     ECOLAB INC, ECOLAB CTR, 370 WABASHA ST NORTH, ST PAUL, MN, 55102,
        6512932233 - 0 ($8,487,000.00) Equity, (File 333-115567 - May. 17)
        (BR. 06)

S-8     ECOLAB INC, ECOLAB CTR, 370 WABASHA ST NORTH, ST PAUL, MN, 55102,
        6512932233 - 0 ($39,758,143.62) Equity, (File 333-115568 - May. 17)
        (BR. 06)

S-3     CNET NETWORKS INC, 235 SECOND STREET, SAN FRANCISCO, CA, 94105,
        4153442000 - 0 ($125,000,000.00) Debt Convertible into Equity,
        (File 333-115569 - May. 17) (BR. 08)

S-8     PULTE HOMES INC/MI/, 100 BLOOMFIELD HILLS PKWY STE 300,
        BLOOMFIELD HILLS, MI, 48304, 2486472750 - 0 ($91,330,000.00) Equity,
        (File 333-115570 - May. 17) (BR. 06)

S-3     GMX RESOURCES INC, ONE BENHAM PLACE, SUITE 600, OKLAHOMA CITY, OK,
        73114, 4056000711 - 825,000 ($5,559,500.00) Equity,
        300,000 ($0.00) Other, (File 333-115571 - May. 17) (BR. 04)

S-3     HOME PROPERTIES INC, 850 CLINTON SQ, ROCHESTER, NY, 14604, 5855464900
-
        515,572 ($19,411,285.80) Equity, (File 333-115572 - May. 17) (BR. 08)

S-8     HOME PROPERTIES INC, 850 CLINTON SQ, ROCHESTER, NY, 14604, 5855464900
-
        50,000 ($1,882,500.00) Equity, (File 333-115573 - May. 17) (BR. 08)

S-8     HOME PROPERTIES INC, 850 CLINTON SQ, ROCHESTER, NY, 14604, 5855464900
-
        1,450,000 ($54,592,500.00) Equity, (File 333-115574 - May. 17) (BR.
08)

S-8     OPTICAL CABLE CORP, 5290 CONCOURSE DR, ROANOKE, VA, 24019, 5402650690
-
        0 ($1,358,005.00) Equity, (File 333-115575 - May. 17) (BR. 06)

S-8     HUB GROUP INC, 377 E BUTTERFIELD RD, STE 700, LOMBARD, IL, 60148,
        7089645800 - 0 ($16,555,000.00) Equity, (File 333-115576 - May. 17)
        (BR. 05)

S-8     NCO GROUP INC, 507 PRUDENTIAL ROAD, HORSHAM, PA, 19044, 215-441-3000
-
        2,000,000 ($47,170,000.00) Equity, (File 333-115577 - May. 17) (BR.
37)

S-8     POWER 3 MEDICAL PRODUCTS INC, 8374 MARKET STREET, SUITE 439,
BRADENTON,
        FL, 34202, 9413603039 - 4,500,000 ($3,870,000.00) Equity,
        (File 333-115578 - May. 17) (BR. 36)

S-8     JANUS CAPITAL GROUP INC, 151 DETROIT ST, DENVER, CO, 80206,
        3033333863 - 0 ($61,143,797.00) Equity, (File 333-115579 - May. 17)
        (BR. 07)

S-3     GE Dealer Floorplan Master Note Trust, 5595 TRILLIUM BOULEVARD,
        HOFFMAN ESTATES, IL, 60192, 847-747-6800 -
        0 ($1,000,000.00) Non-Convertible Debt, (File 333-115582 - May. 17)
        (BR. )

RECENT 8K FILINGS

Form 8-K is used by companies to file current reports on the following events:

    Item 1.    Changes in Control of Registrant.
    Item 2.    Acquisition or Disposition of Assets.
    Item 3.    Bankruptcy or Receivership.
    Item 4.    Changes in Registrant's Certifying Accountant.
    Item 5.    Other Materially Important Events.
    Item 6.    Resignations of Registrant's Directors.
    Item 7.    Financial Statements and Exhibits.
    Item 8.    Change in Fiscal Year.
    Item 9.    Regulation FD Disclosure.
    Item 10.   Amendments to the Registrant's Code of Ethics,
               or Waiver of a Provision of the Code of Ethics.
    Item 11.   Temporary Suspension of Trading Under
               Registrant's Employee Benefit Plans.
    Item 12.   Results of Operations and Financial Condition.

The  following companies have filed 8-K reports for the date indicated and/or
amendments to 8-K reports previously filed, responding to the item(s) of  the
form  specified.  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   1 2 3 4 5 6 7 8 9 10 11 12 13     DATE     COMMENT

ABLEAUCTIONS COM INC                    FL                X   X              05/17/04

ACCESS PHARMACEUTICALS INC              DE                    X              05/17/04

ADVANCED MATERIALS GROUP INC            NV            X   X                  04/22/04

AESP INC                                FL                X           X      05/17/04

AFFORDABLE RESIDENTIAL COMMUNITIES IN   MD                            X      05/14/04

AGILENT TECHNOLOGIES INC                DE                            X      05/17/04

AIRPLANES LTD                           DE            X                      05/17/04

ALEXANDERS J CORP                       TN                    X       X      05/14/04

ALIGN TECHNOLOGY INC                    DE            X   X                  05/13/04

ALLIED HEALTHCARE INTERNATIONAL INC     NY                            X      03/17/04

ALLIED HEALTHCARE INTERNATIONAL INC     NY            X   X                  03/17/04

ALLIED MOTION TECHNOLOGIES INC          CO      X         X                  05/10/04

AMALGAMATED TECHNOLOGIES INC            DE            X   X                  04/29/04

AMERICAN BUILDERS & CONTRACTORS SUPPL   TX            X                      05/17/04

AMERICAN BUSINESS FINANCIAL SERVICES    DE            X   X           X      05/13/04

AMERICAN COMMUNITY PROPERTIES TRUST     MD                    X       X      05/17/04

AMERICAN ENTERPRISE MVA ACCOUNT                       X                      05/17/04

AMERICAN EXPRESS CERTIFICATE CO         DE            X                      05/17/04

AMERICAN EXPRESS CREDIT ACCOUNT MASTE   DE            X   X                  05/17/04

AMERICAN EXPRESS MASTER TRUST           DE            X   X                  05/17/04

AMERICAN NATURAL ENERGY CORP            OK                X                  05/14/04

AMERICREDIT AUTOMOBILE RECEIVABLES TR   DE            X   X                  05/17/04

AMERICREDIT AUTOMOBILE RECEIVABLES TR   DE            X   X                  05/17/04

AMNIS SYSTEMS INC                       DE      X         X                  12/31/03    AMEND

AMPEX CORP /DE/                         DE            X   X                  05/13/04

APOGEE TECHNOLOGY INC                   DE            X   X                  05/17/04

APPLIED IMAGING CORP                    DE            X   X                  05/17/04

ARBOR ENTECH CORP                       DE      X                            04/30/04

ARLINGTON HOSPITALITY INC               DE            X   X           X      05/12/04

ASIA PAYMENT SYSTEMS                    NV            X   X   X              05/14/04

ASSET BACKED PASS THRU CERTS SERIES 2   DE            X   X                  05/15/04

ATP OIL & GAS CORP                      TX            X   X                  05/12/04

AUTOIMMUNE INC                          DE                            X      05/12/04

AXM PHARMA INC                          NV                            X      05/17/04

AXSYS TECHNOLOGIES INC                  DE                X                  04/08/04    AMEND

BA MASTER CREDIT CARD TRUST /                             X                  04/15/04

BANC OF AMERICA COMM MORT INC PASS TH   DE                X                  05/10/04    AMEND

BANK ONE  DELAWARE  NATIONAL ASSOCIAT                 X   X                  05/05/04

BANK ONE  DELAWARE  NATIONAL ASSOCIAT                 X   X                  05/17/04

BANK ONE  DELAWARE  NATIONAL ASSOCIAT                 X   X                  05/10/04

BANK ONE  DELAWARE  NATIONAL ASSOCIAT                     X                  05/17/04

BEAR STEARNS ASSET BACKED FUND INC WH   DE            X   X                  05/17/04

BEAR STEARNS ASSET BACKED WHOLE AUTO    DE            X   X                  05/17/04

BEXIL CORP                              MD                X           X      03/31/04

BIO SOLUTIONS MANUFACTURING, INC.       NY          X X   X                  05/17/04

BIOSANTE PHARMACEUTICALS INC            WY                            X      05/17/04

BOWL AMERICA INC                        MD          X                        05/12/04

BRAVO FOODS INTERNATIONAL CORP          DE            X       X              05/14/04

BRESLER & REINER INC                    DE                X           X      03/31/04

BRILLIANT DIGITAL ENTERTAINMENT INC     DE                X           X      05/17/04

BRT REALTY TRUST                        MA                    X              05/13/04

CAPITAL ONE FINANCIAL CORP              DE                    X              05/17/04

CAPITAL TRUST INC                       MD                X           X      05/12/04

CARDINAL HEALTH INC                     OH            X                      05/16/04

CATALINA LIGHTING INC                   FL                X           X      05/17/04

CENTURY REALTY TRUST                    IN                X           X      05/14/04

CIRCUIT CITY CREDIT CARD MASTER TRUST   DE            X   X                  04/30/04

CITIBANK OMNI-S MASTER TRUST            NY            X   X                  05/17/04

CITIBANK SOUTH DAKOTA N A               DE            X                      04/27/04

CITIBANK SOUTH DAKOTA N A               DE            X                      04/27/04

CITIZENS FINANCIAL CORP /KY/            KY                X           X      03/31/04

CLICKNSETTLE COM INC                    DE                            X      05/14/04

CNA FINANCIAL CORP                      DE                X   X              05/17/04

CNB FINANCIAL SERVICES INC              WV                X   X       X      05/17/04

CNL RETIREMENT PROPERTIES INC           MD      X         X                  03/31/04

COLLEGE LOAN CORP TRUST I               DE            X   X                  04/30/04

COMPUCREDIT CORP                        GA                X           X      05/17/04

COMPUTER NETWORK TECHNOLOGY CORP        MN                            X      05/17/04

COMPUTER SCIENCES CORP                  NV                            X      05/17/04

CONCORD CAMERA CORP                     NJ                            X      05/17/04

CONSTELLATION BRANDS, INC.              DE                X   X              05/17/04

CORPORATE EXECUTIVE BOARD CO            DE                    X              05/13/04

COVAD COMMUNICATIONS GROUP INC          DE                X           X      05/17/04

CREDIT ACCEPTANCE CORPORATION           MI                X           X      05/14/04

CREDIT SUISSE FIRST BOSTON MORTGAGE S   DE            X   X                  05/17/04

CREDITRISKMONITOR COM INC               NV                X           X      05/17/04

CSFB MORTGAGE BACKED PASS THRU CERT S   DE            X   X                  05/17/04    AMEND

CWABS INC ASSET BACKED CERTIFICATES S   DE                X                  04/30/04

CYPRESS BIOSCIENCE INC                  DE                            X      05/17/04

DATA SYSTEMS & SOFTWARE INC             DE                X           X      05/17/04

DATATRAK INTERNATIONAL INC              OH                            X      05/11/04

DAVEL COMMUNICATIONS INC                IL                X   X              05/14/04

DECKERS OUTDOOR CORP                    DE                X   X              05/13/04

DECORIZE INC                            DE                X   X              05/04/04

DENBURY RESOURCES INC                   DE          X X   X                  05/12/04

DIAMOND HILL INVESTMENT GROUP INC       OH                            X      05/14/04

DIAMOND TRIUMPH AUTO GLASS INC          DE                X   X              05/17/04

DIGITAL GENERATION SYSTEMS INC          DE                X   X              05/13/04

DISCOVER CARD MASTER TRUST I            DE            X                      05/17/04

DOANE PET CARE CO                       DE                    X       X      05/17/04

DOWNEY FINANCIAL CORP                   DE                X   X              04/30/04

DPL INC                                 OH            X   X                  05/16/04

DRYCLEAN USA INC                        DE                            X      05/13/04

DYNTEK INC                              DE                X           X      05/17/04

EASTERN AMERICAN NATURAL GAS TRUST      DE                            X      05/17/04

EDGEWATER TECHNOLOGY INC/DE/            DE            X                      05/17/04

ELITE PHARMACEUTICALS INC /DE/          DE            X   X                  05/14/04

ENERGY CONVERSION DEVICES INC           DE                            X      03/31/04

ENSCO INTERNATIONAL INC                 DE                    X              05/17/04

ENTRADA NETWORKS INC                    DE            X   X                  05/17/04

ENVIRONMENTAL POWER CORP                DE                X   X              05/12/04

EQUITY INNS INC                         TN            X                      05/13/04

FANSTEEL INC                            DE                            X      01/23/04

FEDERAL NATIONAL MORTGAGE ASSOCIATION                         X              05/17/04

FIRST CHESAPEAKE FINANCIAL CORP         VA            X                      05/13/04

FIRST CHESAPEAKE FINANCIAL CORP         VA            X                      05/17/04

FIRST CHESAPEAKE FINANCIAL CORP         VA            X                      05/17/04

FIRST HORIZON ASSET SECURITIES INC      DE            X   X                  04/30/04

FIRST HORIZON ASSET SECURITIES INC      DE            X   X                  04/30/04

FIRST SECURITYFED FINANCIAL CORP        DE                X           X      05/13/04

FIRST UNION NATIONAL BANK COM MORT PA   NC                X                  05/12/04

FLEET CREDIT CARD MASTER TRUST II       NY      X                            05/17/04

FLEMING COMPANIES INC /OK/              OK            X   X                  05/11/04

FNANB CREDIT CARD MASTER NOTE TRUST               X                          05/17/04

FNANB CREDIT CARD MASTER TRUST                    X                          05/17/04

FONAR CORP                              DE                X           X      05/17/04

GEODYNE ENERGY INCOME LTD PARTNERSHIP   OK      X         X                  05/14/04

GOAMERICA INC                           DE                            X      05/12/04

GOAMERICA INC                           DE            X                      05/14/04

GOODRICH PETROLEUM CORP                 DE                X   X       X      05/13/04

GREAT LAKES BANCORP INC                 DE                            X      05/17/04

GSAMP Trust 2004-NC1                                  X   X                  04/29/04

GSI LUMONICS INC                        A3            X   X                  05/14/04

HARVARD BIOSCIENCE INC                  DE                X                  03/03/04    AMEND

HEILIG MEYERS CO                        VA            X                      03/31/04

HEMAGEN DIAGNOSTICS INC                 DE                            X      05/17/04

HESKA CORP                              DE                            X      03/31/04

HIENERGY TECHNOLOGIES INC               DE            X                      05/17/04

HOUSEHOLD INTERNATIONAL INC             DE                X           X      05/17/04

HUFFY CORP                              OH                X        X         05/17/04

HUNGARIAN TELEPHONE & CABLE CORP        DE                X           X      05/17/04

I SECTOR CORP                           DE                            X      03/31/04

I SECTOR CORP                           DE            X                      03/31/04

I TRAX INC                              DE                X           X      05/12/04

IBT BANCORP INC /MI/                    MI                    X              05/16/04

IDS LIFE INSURANCE CO                   MN            X                      03/17/04

IMH ASSETS CORP COLLATERALIZED ASSET    DE                X                  04/30/04

IMH ASSETS CORP COLLATERALIZED ASSET    DE                X                  04/30/04

IMH ASSETS CORP COLLATERALIZED ASSET    DE      X         X                  04/28/04

IMMUNOGEN INC                           MA            X   X                  05/17/04

IMPAX LABORATORIES INC                  DE                    X              05/17/04

INCOME GROWTH PARTNERS LTD X            CA                X                  03/03/04    AMEND

INFINITY INC                            CO                X           X      05/17/04

INFOCROSSING INC                        DE                    X       X      05/12/04

INFOWAVE SOFTWARE INC                                         X              05/14/04

INLAND WESTERN RETAIL REAL ESTATE TRU   MD                X                  05/11/04

INSIGHTFUL CORP                         DE                X           X      05/17/04

INSTEEL INDUSTRIES INC                  NC            X   X                  05/17/04

INTEGRATED BIOPHARMA INC                DE                X   X              05/17/04

INTERNATIONAL ASSETS HOLDING CORP       DE                    X       X      05/17/04

INTERPHARM HOLDINGS INC                 DE                X                  05/17/04

INTERSECTIONS INC                       DE                X           X      05/12/04

INVESTOOLS INC                          DE                X           X      05/13/04

JACLYN INC                              DE                X           X      05/14/04

JEFFERSONVILLE BANCORP                  NY                X           X      05/12/04

JP MORTGAGE CHASE COMM MORT PASS THR    DE            X   X                  05/12/04

KEY COMPONENTS LLC                      DE                            X      03/16/04

KMART HOLDING CORP                      DE                            X      05/17/04

KONTRON MOBILE COMPUTING INC            MN                X           X      05/17/04

LAKES ENTERTAINMENT INC                 MN                X   X              05/17/04

LANGER INC                              NY                X           X      05/17/04

LASON INC                               DE                X           X      05/14/04

LAUREATE EDUCATION, INC.                MD            X   X                  05/17/04

LEE PHARMACEUTICALS                     CA                            X      05/17/04

LEFT RIGHT MARKETING TECHNOLOGY INC     DE          X     X                  04/22/04    AMEND

LEHMAN ABS CORP                         DE            X                      05/17/04

LEHMAN ABS CORP GE GLOBAL INSURANCE N   DE            X                      05/17/04

LIMITED BRANDS INC                      DE                            X      05/17/04

LONG BEACH ACCEPTANCE CORP AUTO RECEI                 X   X                  05/17/04

LOWES COMPANIES INC                     NC                X           X      05/17/04

M WAVE INC                              DE            X                      05/14/04

MAIL WELL INC                           CO            X                      05/14/04

MAKE YOUR MOVE INC                      NV    X         X                    05/17/04

MAKE YOUR MOVE INC                      NV          X                        03/30/04    AMEND

MARISA CHRISTINA INC                    DE                X   X       X      05/17/04

MARSHALL & ILSLEY CORP/WI/              WI            X   X   X              05/17/04

MBNA AMERICA BK NAT ASSOC MBNA MASTER           X     X   X                  04/30/04

MBNA AMERICA BK NAT ASSOC MBNA MASTER                 X   X                  04/30/04

MBNA CORP                               MD            X                      04/30/04

MCDATA CORP                             DE            X                      05/17/04

ME PORTFOLIO MANAGEMENT LTD SMHL GLOB                 X   X                  05/10/04

MERCURY AIR GROUP INC                   NY                X           X      05/13/04

MERRIMAC INDUSTRIES INC                 DE                X           X      05/17/04

METRETEK TECHNOLOGIES INC               DE                X           X      05/17/04

METROCALL HOLDINGS INC                  DE                X                  05/17/04

MICROMUSE INC                           DE                            X      05/17/04

MICROTEL INTERNATIONAL INC              DE                            X      05/13/04

MIDDLEFIELD BANC CORP                   OH            X                      05/12/04

MILLENNIUM CHEMICALS INC                DE                X   X       X      05/17/04

MISSISSIPPI CHEMICAL CORP /MS/          MS            X   X                  05/17/04

MITCHAM INDUSTRIES INC                  TX                X           X      05/14/04

MIV THERAPEUTICS INC                    NV            X                      04/27/04

MORGAN GROUP HOLDING CO                                       X              05/17/04

MOVADO GROUP INC                        NY                X                  03/01/04    AMEND

MPOWER HOLDING CORP                     DE            X       X              05/17/04

MPW INDUSTRIAL SERVICES GROUP INC       OH                X           X      05/12/04

NATIONAL RV HOLDINGS INC                DE            X                      05/14/04

NCRIC GROUP INC                         DC                X           X      05/12/04

NICHOLAS FINANCIAL INC                  FL            X                      05/17/04

NORTH AMERICAN SCIENTIFIC INC           DE      X     X   X                  05/04/04

NORTH COUNTRY FINANCIAL CORP            MI            X                      05/17/04

NORTH FORK BANCORPORATION INC           DE                    X              05/14/04

NTS MORTGAGE INCOME FUND                DE                    X              05/10/04

NUTECH DIGITAL INC                      CA                X           X      05/17/04

OPTICAL SENSORS INC                     DE      X         X                  05/12/04

PEGASUS COMMUNICATIONS CORP /           DE            X                      05/14/04

PEGASUS COMMUNICATIONS CORP /           DE            X   X                  05/17/04    AMEND

PEGASUS SATELLITE COMMUNICATIONS INC    DE            X   X                  05/17/04

PENN AMERICA GROUP INC                  PA                    X              05/14/04

PENTON MEDIA INC                        DE                X           X      05/17/04

PERFORMANCE TECHNOLOGIES INC \DE\       DE            X                      05/17/04

PIERRE FOODS INC                        NC            X                      05/11/04

PITNEY BOWES INC /DE/                   DE                X        X         05/17/04

PLAINS EXPLORATION & PRODUCTION CO      DE            X   X                  05/17/04

POPE RESOURCES LTD PARTNERSHIP          DE            X   X                  12/31/03

PORTA SYSTEMS CORP                      DE                X           X      05/13/04

PREMIER DEVELOPMENT & INVESTMENT INC    NV            X   X                  05/17/04

PRESIDENTIAL REALTY CORP/DE/            DE      X         X                  05/04/04

PRIME RECEIVABLES CORP                  DE                X                  05/17/04

PRO FAC COOPERATIVE INC                 NY                            X      05/17/04

PROVIDENT BANKSHARES CORP               MD                X   X              05/13/04

PROVIDIAN FINANCIAL CORP                DE            X                      04/30/04

PRUDENTIAL BACHE WATSON & TAYLOR LTD    TX          X                        05/17/04

QCR HOLDINGS INC                        DE            X                      05/17/04

QUOVADX INC                             DE            X   X                  05/14/04

QWEST CORP                              CO      X         X                  05/01/04

RADISYS CORP                            OR            X                      05/12/04

RAINIER PACIFIC FINANCIAL GROUP INC                       X   X              05/17/04

RAINIER PACIFIC FINANCIAL GROUP INC                       X   X              05/17/04

RALI Series 2004-QS1 Trust              DE            X   X                  05/12/04

RALI Series 2004-QS2 Trust              DE            X   X                  05/12/04

RAM VENTURE HOLDINGS CORP               FL      X   X X   X X                04/23/04

RAMP Series 2004-RS1 Trust              DE            X   X                  05/12/04

RAMP Series 2004-RS2 Trust              DE            X   X                  05/12/04

RASC Series 2004-KS1 Trust              DE            X   X                  05/12/04

RASC Series 2004-KS2 Trust              DE            X   X                  05/12/04

REPTRON ELECTRONICS INC                 FL                X           X      05/17/04

REPTRON ELECTRONICS INC                 FL                X           X      05/17/04

RESIDENTIAL ASSET MORTGAGE PRODUCTS I   DE            X   X                  05/17/04

RESIDENTIAL ASSET MORTGAGE PRODUCTS I   DE            X   X                  05/17/04

RESIDENTIAL ASSET SECURITIES CORP       DE            X   X                  05/13/04

RETURN ON INVESTMENT CORP               DE      X         X                  03/17/04

RFMSI Series 2004-S1 Trust              DE            X   X                  05/12/04

RIGGS NATIONAL CORP                     DE            X                      05/13/04

RIVIERA HOLDINGS CORP                   NV            X   X                  05/14/04

ROLLINS INC                             DE      X                            04/30/04

RONSON CORP                             NJ            X   X                  04/27/04

ROO GROUP INC                           DE      X         X                  05/17/04

ROYAL BODYCARE INC/NV                   DE                            X      05/17/04

SAFEGUARD SCIENTIFICS INC               PA            X   X                  05/14/04

SATCON TECHNOLOGY CORP                  DE                X           X      05/11/04

SCHUFF INTERNATIONAL INC                DE            X   X                  05/14/04

SCOTTS LIQUID GOLD INC                  CO            X   X                  05/14/04

SECURED DIGITAL APPLICATIONS INC        DE                            X      05/17/04

SEGMENTZ INC                            DE                X                  05/17/04

SEQUOIA RESIDENTIAL FUNDING INC                       X                      05/14/04

SITI-SITES COM INC                      DE                      X            05/05/04

SLC STUDENT LOAN RECEIVABLES I INC      DE            X   X                  04/30/04

SONO TEK CORP                           NY                X   X              05/17/04

SOUTHERN CONNECTICUT BANCORP INC        CT            X   X                  05/14/04

SOUTHERN CONNECTICUT BANCORP INC        CT            X   X                  05/14/04    AMEND

SOUTHWEST BANCORP INC                   OK                X   X       X      05/14/04

SOUTHWEST GAS CORP                      CA            X   X                  05/17/04

SPIEGEL INC                             DE            X                      04/03/04

SPORTS RESORTS INTERNATIONAL INC        MI            X   X                  05/14/04

STRUCTURED ASSET MORT INV II INC PRIM   DE            X   X                  05/17/03    AMEND

STRUCTURED ASSET MORT INV II INC PRIM   DE            X   X                  05/17/04    AMEND

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X   X                  05/03/04

STRUCTURED PRODUCTS CORP CORTS TRUST    DE            X                      05/14/04

STRUCTURED PRODUCTS CORP CORTS TRUST    DE            X                      05/14/04

SUMMIT FINANCIAL SERVICES GROUP INC     FL                X           X      05/17/04

SUN HEALTHCARE GROUP INC                DE                    X              05/11/04

TANGO INC                               FL            X                      05/17/04

TARRANT APPAREL GROUP                   CA                X           X      05/13/04

TECHNOLOGY FUNDING VENTURE PARTNERS I   DE            X                      05/17/04

TELTRONICS INC                          DE                X           X      05/17/04

TENNECO AUTOMOTIVE INC                  DE            X   X                  05/13/04

TERREMARK WORLDWIDE INC                 DE                X           X      05/17/04

TERREMARK WORLDWIDE INC                 DE                X           X      05/13/04

TIMBERLAND CO                           DE            X   X                  05/13/04

TIPPERARY CORP                          TX                X           X      05/14/04

TJT INC                                 WA          X     X                  05/17/04

TL  ADMINISTRATION CORP                 DE                X   X              05/17/04

TOTAL ENTERTAINMENT RESTAURANT CORP     DE            X                      05/14/04

TOYS R US INC                           DE                X           X      05/17/04
TRANS WORLD ENTERTAINMENT CORP          NY                X   X              05/13/04

TROY GROUP INC                          DE                X           X      05/13/04

TRUSTCO BANK CORP N Y                   NY                  X                05/17/04

TUCOWS INC /PA/                         PA                    X              05/17/04

U S GLOBAL INVESTORS INC                TX                            X      03/31/04

UNITED MEDICORP INC                     DE                X   X       X      05/13/04

VALENTIS INC                            DE                X           X      05/17/04

VALSPAR CORP                            DE                X           X      05/17/04

VCA ANTECH INC                          DE            X   X                  05/11/04

VERDISYS INC                            CA            X                      05/17/04

VIEWCAST COM INC                        DE                X                  05/17/04

VIGNETTE CORP                           DE      X         X                  05/14/04    AMEND

VYYO INC                                DE            X   X                  05/17/04

WATSON WYATT & CO HOLDINGS              DE                    X              05/06/04

WAXMAN INDUSTRIES INC                   DE                            X      05/17/04

WELLS FARGO ASSET SECURITIES CORP       DE            X   X                  05/17/04

WHOLESALE AUTO RECEIVABLES CORP         DE                X                  05/17/04

WILLIAM LYON HOMES                      DE                X           X      05/10/04

WILSONS THE LEATHER EXPERTS INC         MN            X   X                  05/11/04

WINDSWEPT ENVIRONMENTAL GROUP INC       DE      X                            04/29/04

WINFIELD FINANCIAL GROUP INC            NV    X X     X   X                  04/30/04

WITS BASIN PRECIOUS MINERALS INC        MN            X   X                  05/17/04

WORLD HEALTH ALTERNATIVES INC           FL                X   X              05/17/04

WORLDQUEST NETWORKS INC                 DE                X           X      05/17/04

WORLDSPAN L P                           DE                X           X      05/17/04

XTO ENERGY INC                          DE            X       X              05/17/04

YAMAHA MOTOR RECEIVABLES CORP           DE            X                      05/17/04

ZAMBA CORP                              DE            X   X                  05/17/04

ZAMBA CORP                              DE                            X      05/17/04

ZIONS BANCORPORATION /UT/               UT                    X              05/17/04