SEC NEWS DIGEST



Issue  2005-60                                                 March  30, 2005



COMMISSION ANNOUNCEMENTS


SCOTT FRIESTAD NAMED ASSOCIATE DIRECTOR OF SEC'S DIVISION OF ENFORCEMENT
     The  Commission Securities and Exchange Commission today named Scott  W.
     Friestad Associate Director of the Commission's Division of Enforcement.
     As  Associate Director, Mr. Friestad will serve as a senior official  in
     the  Division  of Enforcement and will assist in planning and  directing
     the Commission's investigations and other enforcement efforts.
     Since July 2000, Mr. Friestad has served as an Assistant Director in the
     Commission's Enforcement Division, which he joined in 1995  as  a  staff
     attorney.   During  his  tenure  at the  Commission,  Mr.  Friestad  has
     overseen a number of high-profile investigations in every major  program
     area.   His  work has contributed to significant Commission  enforcement
     actions   involving  Regulation  FD,  public  company   accounting   and
     disclosure,  the  Foreign  Corrupt Practices Act,  insider  trading  and
     broker-dealer  regulation.  In addition, Mr. Friestad has  served  as  a
     Special  Assistant U.S. Attorney in the U.S. Attorneys Office  for  the
     Southern District of New York.
     Stephen  M.  Cutler,  the  SEC's Director of  Enforcement  said,  "Scott
     Friestad  is  a  creative thinker who has mastered the securities  laws.
     Scott has earned the respect and confidence of everyone with whom he has
     worked.  The Division and the investing public are fortunate, and  I  am
     delighted,  that  Scott  will continue to bring his  tireless  energies,
     exceptional  intelligence  and exemplary demeanor  to  the  Commission's
     enforcement program."
     Prior to joining the Commission, Mr. Friestad was a litigator at the law
     firm  of  Dewey  Ballantine in New York.  Mr. Friestad, 42,  earned  his
     undergraduate and law degrees from the University of Iowa.  (Press  Rel.
     2005-45)

ENFORCEMENT PROCEEDINGS


PERPETRATORS OF PUMP AND DUMP MANIPULATION SCHEME ARE CRIMINALLY CHARGED

          
     The  Commission  and  the  U.S. Attorney for  the  Central  District  of
     California  announced that a federal grand jury in Los Angeles  indicted
     Marshall  Algird  Zolp  aka  Marcelino  Colt,  a  recidivist  securities
     violator and fugitive, for his participation in a pump and dump scheme
     to  manipulate over the Internet the price of securities of  New  Energy
     Corporation (now known as NECO Energy Corp., ticker: NECE.OB), based  in
     San Diego, California.  The previously sealed indictment, handed down on
     Aug. 13, 2003, charged Zolp with securities fraud for causing false  and
     misleading press releases and a research report about New Energy  to  be
     issued  to  the  public via the Internet.  Zolp pleaded  guilty  and  is
     scheduled to be sentenced on April 18, 2005.
          
     In  a  separate felony indictment that was previously sealed, Tor Ewald,
     New  Energys  secretary  and  treasurer, and  Ernest  Paul  Lampert,  a
     fugitive,  were  indicted on July 7, 2004, for  their  participation  in
     perpetrating the New Energy scheme.  Ewald and Lampert were charged with
     securities fraud for causing false and misleading press releases  and  a
     research  report  about New Energy to be issued to the  public  via  the
     Internet.   Ewald was further charged with obstruction  of  justice  and
     making  a false statement under oath to the Commission.  It was  further
     alleged  that  Lampert violated a prior judgment  in  a  criminal  case.
     Trial is scheduled to begin on July 12, 2005.
          
     The indictments follow the Commissions complaint filed in federal court
     in Los Angeles on Feb. 1, 2002.  The Commissions complaint alleged that
     New  Energy, Ewald, Colt, and his firm, Geneva Financial Ltd.,  a  Nevis
     corporation, and Magnum Financial LLC dba Stratos Research LLC,  of  Los
     Angeles,  California,  and its president, Michael  S.  Manahan,  of  San
     Pedro,  California,  violated  the antifraud  provisions,  specifically,
     Section  10(b)  of the Securities Exchange Act of 1934  and  Rule  10b-5
     thereunder.   Colt  and Geneva were also charged with violating  Section
     17(a)  of the Securities Act of 1933.  The complaint alleged that  these
     defendants  were  part  of  a pump and dump  scheme  to  manipulate  New
     Energys  stock  price during a one-month period ending on  January  18,
     2002, when the Commission suspended trading.
          
     The  Commission obtained a final judgment against Colt and  Geneva  that
     permanently  enjoined  them  from future  violations  of  the  antifraud
     provisions and imposed orders of disgorgement and civil penalties.   The
     Commission  obtained final judgments against New Energy, Ewald,  Magnum,
     and Manahan that permanently enjoined them from future violations of the
     antifraud provisions and imposed civil penalties.
          
     Prior  to the entry of the permanent injunction in the New Energy  case,
     Zolp  had  been  enjoined by the Commission on four previous  occasions.
     Separately, Zolp and Lampert had previously been criminally convicted in
     other  securities  fraud cases.  [SEC v. New Energy  Corp.,  Tor  Ewald,
     Geneva Financial Ltd., Marcelino Colt aka Marcelino Colt Vasquez, Magnum
     Financial,  LLC, Michael S. Manahan, BLD Trust, Barclay  Davis,  Loretta
     Davis,  Burke T. Maxfield, York Chandler, and Hector Campa Acedo,  Civil
     Action No. CV-02-989-MMM (CWx) (C.D. Cal.)] (LR-19160)
     
SEC  BRINGS  EMERGENCY  ACTION AGAINST UNREGISTERED  INVESTMENT  ADVISER  AND
AFFILIATED ENTITIES AND PRINCIPALS

     The  Commission  announced today that on March 28,  2005,  it  filed  an
     emergency  civil action to halt an ongoing offering fraud that  targeted
     Latin American investors.  The action was filed against Pension Fund  of
     America,   LC  and  PFA  Assurance  Group,  Ltd.  (collectively,   PFA),
     unregistered  investment advisers operating in  Coral  Gables,  Florida,
     affiliated entities PFA International, Inc. and Claren, TPA,  and  their
     principals Luis Cornide and Robert de la Riva.
     
     Acting  on  the Commissions request for emergency relief, on March  28,
     2003, Judge K. Michael Moore of the United States District Court for the
     Southern District of Florida, issued temporary restraining orders, asset
     freezes  and  other  relief  against the  defendants.   The  Court  also
     appointed  Thomas G. Schultz as Receiver over all of the entities  named
     in the Commissions complaint.
     
     The  Commissions  complaint  alleges that  from  October  1999  to  the
     present,  PFA  and  its  principals, Cornide  and  de  la  Riva,  raised
     approximately $127 million from over 3,400 investors, through  the  sale
     of  retirement trust plans that purportedly combine life insurance and
     investments  in  mutual funds purchased through U.S. banks  and  broker-
     dealers.   Through  a network of over 500 sales agents  in  Central  and
     South  America, PFA promotes the investment as a trust plan,  assuring
     prospective investors that their funds are secure because they are  held
     and invested by large and well-established U.S. banks and broker-dealers
     who  act  as  trustees  or  custodians  of  investors  funds.   The
     investment component of the plan provides prospective investors  with  a
     choice  of  up  to  eight mutual funds offered by well-known  U.S.  fund
     companies.   The offering materials provided to investors (available  in
     Spanish  and Portuguese) fail to disclose, however, that up  to  90%  of
     funds  invested in The Liberty Trust  PFAs flagship program chosen  by
     85%  of  investors    are  used  to  pay  exorbitant  commissions,   an
     administrative fee taken by PFA and other costs.  The defendants  also
     fail  to disclose that front-end load charges of up to 6.5% are assessed
     on each mutual fund purchase.   Additionally, the Complaint alleges that
     defendants   have  misrepresented  their  relationship  with   financial
     institutions     and     broker-dealers,    and    perpetuated     those
     misrepresentations  by creating false certificates bearing  unauthorized
     seals.   The  Complaint  alleges  that  Cornide  and  de  la  Riva  have
     misappropriated at least $15 million of investors funds for themselves.
     
     The  Commissions complaint alleges that defendants violated of Sections
     17(a)  of  the  Securities Act of 1933, Section 10(b) of the  Securities
     Exchange  Act  of  1934 (Exchange Act), and Rule 10b-5 thereunder,  that
     Cornide and de la Riva further violated Section 15(a)(1) of the Exchange
     Act,  and  that defendants PFA, Cornide and de la Riva violated Sections
     206(1)  and 206(2) of the Investment Advisers Act of 1940.  In  addition
     to  the  emergency  relief obtained on March 28, 2005, the  Commissions
     civil  action is seeking, among other things, preliminary and  permanent
     injunctions, an order that the defendants disgorge all ill-gotten gains,
     with pre-judgment interest, and an order imposing civil money penalties.
     
     The  Commission  acknowledges the assistance in this case  of  the  U.S.
     Department  of  Homeland  Securitys Bureau of Immigration  and  Customs
     Enforcement.
     
     The  Commissions investigation is continuing.  [SEC v. Pension Fund  of
     America, LC, et al., Case No. 05-20863-CIV-MOORE (SDFL)] (LR-19161)
     

INVESTMENT COMPANY ACT RELEASES


MORGAN STANLEY INVESTMENT ADVISORS INC., ET AL.
     
     The Commission has issued an order to Morgan Stanley Investment Advisors
     Inc.,  et al. under Section 9(c) of the Investment Company Act exempting
     applicants  from Section 9(a) of the Act with respect to  a  securities-
     related  injunction entered by the U.S. District Court for the  Southern
     District of New York on Oct. 31, 2003.   (Rel. IC-26824  March 29)

SELF-REGULATORY ORGANIZATIONS


APPROVAL OF PROPOSED RULE CHANGE

     The  Commission  approved a proposed rule change  and  Amendment  No.  1
     thereto  submitted  by  the  New York Stock  Exchange  (SR-NYSE-2004-32)
     relating to NYSE Liquidity Quote.  (Rel. 34-51438)

PROPOSED RULE CHANGE

     The  Fixed Income Clearing Corporation filed a proposed rule change (SR-
     FICC-2005-06)  under  Section 19(b)(1) of the Exchange  Act  that  would
     change the minimum margin deficiency call amount for participants in the
     Mortgage-Backed  Securities Division.  Publication of  the  proposal  is
     expected  in  the  Federal Register during the week of  April  4,  2005.
     (Rel. 34-51441)


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-3     INPUT OUTPUT INC, 11104 W AIRPORT BLVD, SUITE 200, STAFFORD, TX, 77477,
        2819333339 - 15,724,306 ($101,264,530.64) Equity, (File 333-123632 -
        Mar. 29) (BR. 36)

S-8     SPACEDEV INC, 13855 STOWE DRIVE, PO BOX 2121, POWAY, CA, 92064,
        8583752000 - 2,000,000 ($3,491,864.00) Equity, (File 333-123633 -
        Mar. 29) (BR. 05)

S-4     CHESAPEAKE ENERGY CORP, 6100 N WESTERN AVE, OKLAHOMA CITY, OK, 73118,
        4058488000 - 0 ($600,000,000.00) Non-Convertible Debt,
        (File 333-123634 - Mar. 29) (BR. 04)

S-1     NEUSTAR INC, 46000 CENTER OAK PLAZA, STERLING, VA, 20166,
        571-434-5400 - 0 ($690,000,000.00) Equity, (File 333-123635 - Mar. 29)
        (BR. 03)

S-4     ASG Consolidated LLC, MARKETPLACE TOWER, 2025 FIRST AVENUE, SUITE 1200,
        SEATTLE, WA, 98121, (206) 374-1515 -
        0 ($124,852,000.00) Non-Convertible Debt, (File 333-123636 - Mar. 29)
        (BR. 37)

S-8     RENOVIS INC, TWO CORPORATE DR, SOUTH SAN FRANCISCO, CA, 94080,
        650-266-1400 - 0 ($13,054,712.12) Equity, (File 333-123638 - Mar. 29)
        (BR. 01)

S-2     SIMTEK CORP, 4250 BUCKINGHAM DR 100, COLORADO SPRINGS, CO, 80907,
        7195319444 - 8,126,936 ($5,363,777.76) Equity, (File 333-123639 -
        Mar. 29) (BR. 36)

S-8     CardioVascular BioTherapeutics, Inc., 1700 W. HORIZON RIDGE PARKWAY,
        SUITE 100, HENDERSON, NV, 89012, 702-248-1174 -
        0 ($66,020,000.00) Other, (File 333-123641 - Mar. 29) (BR. 01)

S-8     WEIGHT WATCHERS INTERNATIONAL INC, 175 CROSSWAYS PARK WEST, WOODBURY,
        NY, 11797, 5163901400 - 0 ($104,150,000.00) Equity, (File 333-123642 -
        Mar. 29) (BR. 37)

S-1     LINCOLN EDUCATIONAL SERVICES CORP, 200 EXECUTIVE DRIVE, WEST ORANGE,
        NJ, 07052, 9737369340 - 0 ($143,750,000.00) Equity, (File 333-123644 -
        Mar. 29) (BR. 37)

S-8     POWERHOUSE TECHNOLOGIES GROUP INC, 2694 BISHOP DRIVE, SUITE 270,
        SAN RAMON, CA, 94583, 9253281100 - 300,000 ($408,000.00) Equity,
        (File 333-123645 - Mar. 29) (BR. 03)

S-3     EL PASO ELECTRIC CO /TX/, 303 N OREGON ST, EL PASO, TX, 79901,
        9155435711 - 1,000,000,000 ($1,000,000,000.00) Other,
        (File 333-123646 - Mar. 29) (BR. 02)

S-8     TASTY BAKING CO, 2801 HUNTING PARK AVE, PHILADELPHIA, PA, 19129,
        2152218500 - 250,000 ($2,045,000.00) Equity, (File 333-123647 -
        Mar. 29) (BR. 04)

S-8     ALLIANCE FIBER OPTIC PRODUCTS INC, 275 GIBRALTAR DRIVE, SUNNYVALE, CA,
        94089, 4087366900 - 389,992 ($397,792.00) Equity, (File 333-123648 -
        Mar. 29) (BR. 36)

S-8     ALLIANCE FIBER OPTIC PRODUCTS INC, 275 GIBRALTAR DRIVE, SUNNYVALE, CA,
        94089, 4087366900 - 1,700,000 ($1,734,000.00) Equity,
        (File 333-123649 - Mar. 29) (BR. 36)

S-3     ODYSSEY MARINE EXPLORATION INC, 5215 WEST LAUREL STREET, TAMPA, FL,
        33607, (813) 876-1776 - 5,870,000 ($21,132,000.00) Equity,
        (File 333-123650 - Mar. 29) (BR. 08)

S-8     HEADLINERS ENTERTAINMENT GROUP, INC., 501 BLOOMFIELD AVENUE, MONTCLAIR,
        NJ, 07042, 973-233-1233 - 3,000,000 ($9,000,000.00) Equity,
        (File 333-123651 - Mar. 29) (BR. 05)

S-3     LIONS GATE ENTERTAINMENT CORP /CN/, 555 BROOKSBANK AVENUE,
        NORTH VANCOUVER, A1, V7J3S5, 604-983-5555 -
        0 ($175,000,000.00) Debt Convertible into Equity, (File 333-123652 -
        Mar. 29) (BR. 05)

F-6     AMARIN CORP PLC\UK, GEMINI HOUSE BARTHOLOMEWS WALK,
        CAMBRIDGESHIRE BUSINESS PARK, ELY CAMBRIDGESHIRE C, X0, 00000,
        100,000,000 ($5,000,000.00) Equity, (File 333-123653 - Mar. 29) (BR. 01)

S-3     NATIONAL FUEL GAS CO, 6363 MAIN STREET, WILLIAMSVILLE, NY, 14221-5887,
        716-857-7000 - 2,000,000 ($56,700,000.00) Equity, (File 333-123654 -
        Mar. 29) (BR. 02)

S-8     CAPITOL CITY BANCSHARES INC, PO BOX 42200, ATLANTA, GA, 30311,
        4047526067 - 159,600 ($1,596,000.00) Equity, (File 333-123655 -
        Mar. 29) (BR. 07)

S-8     SALESFORCE COM INC, THE LANDMARK, ONE MARKET STREET STE.300,
        SAN FRANCISCO, CA, 94105, 0 ($71,350,000.00) Equity, (File 333-123656 -
        Mar. 29) (BR. 03)

S-1     ITC Holdings Corp., 39500 ORCHARD HILL PLACE, SUITE 200, NOVI, MI,
        48375, 248-374-7100 - 0 ($300,000,000.00) Equity, (File 333-123657 -
        Mar. 29) (BR. )

S-8     PRUDENTIAL BANCORP INC OF PENNSYLVANIA, 1834 OREGON AVENUE,
        PHILADELPHIA, PA, 19145, (215) 755-1500 -
        310,000 ($2,151,400.00) Equity, (File 333-123658 - Mar. 29) (BR. 07)

S-3     MATRITECH INC/DE/, 330 NEVADA ST, NEWTON, MA, 02460, 6179280820 -
        18,922,917 ($19,112,146.17) Equity, (File 333-123659 - Mar. 29) (BR. 01)

S-4     Meritage Homes CORP, 8501 E. PRINCESS DRIVE, STE 290, SCOTTSDALE, AZ,
        85255, 4802222444 - 0 ($350,000,000.00) Non-Convertible Debt,
        (File 333-123661 - Mar. 29) (BR. 06)


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
------------------------------------------------------------------------------------------------
AAMES INVESTMENT CORP                   MD       1.01,9.01                      03/29/05

ABBOTT LABORATORIES                     IL       7.01                           03/29/05

ACE COMM CORP                           MD       1.01,2.01,3.02,9.01            03/24/05

ACXIOM CORP                             DE       1.01,2.03,9.01                 03/24/05

ADVANCED MARKETING SERVICES INC         DE       8.01,9.01                      03/22/05

AEOLUS PHARMACEUTICALS, INC.            DE       8.01,9.01                      03/29/05

AEP INDUSTRIES INC                      DE       8.01                           03/25/05

AFC ENTERPRISES INC                     MN       2.02,9.01                      03/28/05

AFTERMARKET TECHNOLOGY CORP             DE       8.01,9.01                      03/28/05

AIRSPAN NETWORKS INC                    WA       3.02,7.01,9.01                 03/29/05

ALBERTSONS INC /DE/                     DE       1.01                           03/23/05

ALDERWOODS GROUP INC                    DE       1.01,2.02,9.01                 03/24/05

ALLETE INC                              MN       8.01                           03/28/05

ALPINE GROUP INC /DE/                   DE       2.05                           03/23/05

ALTIRIS INC                             DE       1.01,7.01,9.01                 03/23/05

AMC ENTERTAINMENT INC                   DE       2.05                           03/29/05

AMERICAN AIRLINES INC                   DE       8.01                           03/29/05

American Home Mortgage Investment Tru   DE       9.01                           03/25/05

AMERISOURCEBERGEN CORP                  DE       8.01,9.01                      03/29/05

AMR CORP                                DE       8.01                           03/29/05

ANGIODYNAMICS INC                       DE       2.02,7.01,9.01                 03/29/05

ANVIL HOLDINGS INC                      DE       5.02                           03/29/05

AP PHARMA INC /DE/                      DE       1.01                           03/23/05

APOLLO GROUP INC                        AZ       2.02,9.01                      03/29/05

APTIMUS INC                             WA       1.01,9.01                      03/29/05

ASHFORD HOSPITALITY TRUST INC           MD       1.01                           03/24/05

ASHFORD HOSPITALITY TRUST INC           MD       1.01                           03/24/05    AMEND

ASPENBIO INC                            CO       2.02,8.01,9.01                 03/29/05

ASSET BACKED FUNDING CORP C BASS MOR    DE       8.01,9.01                      02/12/04

ATHEROS COMMUNICATIONS INC              DE       1.01                           03/23/05

ATM FINANCIAL CORP                               4.01                           03/28/05

ATM FINANCIAL CORP                               4.01                           03/28/05    AMEND

AULT INC                                MN       2.02                           03/29/05

Banc of America Commercial Mortgage I   DE       8.01,9.01                      03/29/05

Banc of America Funding Corp. Mortgag   DE       8.01,9.01                      10/29/04

Banc of America Funding Corp. Mortgag   DE       8.01,9.01                      11/30/04

Banc of America Funding Corp. Mortgag   DE       8.01,9.01                      12/29/04

BANC OF AMERICA MORTGAGE SECURITIES I   DE       8.01,9.01                      03/25/05

Banc of America Mortgage Securities M   DE       8.01,9.01                      01/27/05

BASSETT FURNITURE INDUSTRIES INC        VA       2.02,9.01                      03/24/05

BAY VIEW CAPITAL CORP                   DE       5.03,9.01                      03/24/05

BAYVIEW FINANCIAL SECURITIES CO LLC     DE       8.01                           03/29/05

BEAR STEARNS ASSET BACKED SECURITIES    DE       8.01,9.01                      03/28/05

BEAR STEARNS ASSET BACKED SECURITIES    DE       8.01,9.01                      12/27/04    AMEND

BEAR STEARNS ASSET BACKED SECURITIES    DE       8.01,9.01                      11/26/04    AMEND

BEAR STEARNS DEPOSITOR INC TRUST CERT            8.01,9.01                      03/15/05

BEAZER HOMES USA INC                    DE       2.06,7.01,9.01                 03/29/05

BENTHOS INC                             MA       1.02                           03/23/05

BESTWAY INC                             DE       7.01,9.01                      03/29/05

BIOMARIN PHARMACEUTICAL INC             DE       1.01                           02/15/05

BJ SERVICES CO                          DE       2.04                           03/29/05

BRICKMAN GROUP LTD                               2.02                           03/29/05

BROOKSTONE INC                          DE       2.02,9.01                      03/28/05

BULLDOG TECHNOLOGIES INC                NV       7.01,9.01                      03/29/05

BUTLER NATIONAL CORP                    DE       8.01,9.01                      03/28/05

CAMDEN NATIONAL CORP                    ME       7.01,9.01                      03/29/05

Capital One Auto Receivables LLC        DE       8.01,9.01                      03/23/05

CARDIFF COMMUNICATIONS INC              NV       5.01                           03/29/05

CBRL GROUP INC                          TN       7.01,9.01                      03/29/05

CCH II LLC                                       5.02                           01/27/05

CCO HOLDINGS LLC                                 5.02                           01/27/05

CDKNET COM INC                          FL       7.01,9.01                      03/29/05

CELGENE CORP /DE/                       DE       8.01,9.01                      03/29/05

CENTURY CASINOS INC /CO/                DE       1.01,9.01                      03/22/05

CHARTER COMMUNICATIONS HOLDINGS LLC     DE       5.02                           01/27/05

CHARTER COMMUNICATIONS INC /MO/         DE       5.02                           01/27/05

CHARTWELL INTERNATIONAL INC             CO       3.02,5.01,5.02                 03/23/05

CHASE BANK USA, NATIONAL ASSOCIATION    DE       8.01,9.01                      03/11/05

CHEESECAKE FACTORY INCORPORATED         DE       1.01                           03/24/05

CHORDIANT SOFTWARE INC                  DE       1.01,9.01                      12/08/04    AMEND

CIGNA CORP                              DE       7.01                           03/29/05

CIRCUIT CITY STORES INC                 VA       2.02,9.01                      03/29/05

CITY SAVINGS FINANCIAL CORP             IN       2.06                           03/23/05

CLUBCORP INC                            DE       4.02                           03/28/05

CNH CAPITAL RECEIVABLES LLC             DE       1.01,9.01                      03/25/05

CNH CAPITAL RECEIVABLES LLC             DE       8.01,9.01                      03/29/05    AMEND

CONEXANT SYSTEMS INC                    DE       2.03                           03/24/05

CONOR MEDSYSTEMS INC                             5.02                           03/23/05

CONSUMER PORTFOLIO SERVICES INC         CA       2.02,9.01                      03/24/05

COURIER CORP                            MA       5.03,9.01                      03/24/05

COVALENT GROUP INC                      NV       2.02,9.01                      03/29/05

CPI AEROSTRUCTURES INC                  NY       2.02,9.01                      03/29/05

CREDENCE SYSTEMS CORP                   DE       1.01                           03/29/05

CREDIT SUISSE FIRST BOSTON MORTGAGE S   DE       8.01,9.01                      03/29/05

CROSSTEX ENERGY INC                     DE       7.01,9.01                      03/29/05

CROSSTEX ENERGY LP                      DE       7.01,9.01                      03/29/05

CSFB COMMERCIAL MORT PASS THR CERTS S            8.01,9.01                      03/17/05

CUNO INC                                DE       1.01                           03/28/05

CWABS INC                               DE       8.01,9.01                      03/25/05

CWABS INC                               DE       8.01,9.01                      03/29/05

CWALT INC                                        8.01,9.01                      03/23/05

CWALT INC - ALTERNATIVE LOAN TRUST RE            9.01                           03/25/05

CWMBS INC - RESECURITIZATION PASS-THR   DE       9.01                           03/25/05

CYCO NET INC                            NV       1.01,9.01                      03/17/05    AMEND

DECRANE AIRCRAFT HOLDINGS INC           DE       3.02,8.01                      03/29/05

DELTA AIR LINES INC /DE/                DE       8.01,9.01                      03/29/05

DELTA PETROLEUM CORP/CO                 CO       5.02                           03/23/05

DIALEX MINERALS                         FL       5.01,8.01,9.01                 03/28/05

DIAMOND OFFSHORE DRILLING INC           DE       7.01,9.01                      03/28/05

DIGITAL ANGEL CORP                      DE       8.01,9.01                      03/29/05

DIGITAL GENERATION SYSTEMS INC          DE       1.01,9.01                      03/24/05

Digital Realty Trust, Inc.              MD       7.01,9.01                      03/29/05

DIME COMMUNITY BANCSHARES INC           DE       1.01                           01/20/05

DIME COMMUNITY BANCSHARES INC           DE       1.01                           01/20/05

DIXIE GROUP INC                         TN       7.01,9.01                      03/29/05

DOMINOS PIZZA INC                                1.01,9.01                      03/28/05

DONNELLEY R R & SONS CO                 DE       1.01,9.01                      03/24/05

DRYCLEAN USA INC                        DE       8.01,9.01                      03/24/05

DVI RECEIVABLES CORP VIII DVI RECEIVA   DE       8.01,9.01                      03/11/05

DVI RECEIVABLES CORP VIII DVI RECEIVA   DE       8.01,9.01                      03/11/05

DVI RECEIVABLES VIII LLC                DE       8.01,9.01                      03/11/05

DWANGO NORTH AMERICA CORP               NV       2.02,9.01                      03/29/05

EARTHSHELL CORP                         DE       1.01,3.02,9.01                 03/23/05

EDGAR ONLINE INC                        DE       8.01,9.01                      03/28/05

EDGAR ONLINE INC                        DE       1.01,3.03,5.03,9.01            03/29/05

EL PASO CORP/DE                         DE       7.01,9.01                      03/29/05

EL PASO CORP/DE                         DE       4.02,8.01,9.01                 03/29/05

EL PASO CORP/DE                         DE       2.02,9.01                      03/29/05

El Pollo Loco, Inc.                     DE       1.01,2.02,4.02,9.01            03/24/05

ELECTRO ENERGY INC                      FL       1.02,5.02,9.01                 03/22/05

ENDO PHARMACEUTICALS HOLDINGS INC       DE       7.01,9.01                      03/29/05

ENESCO GROUP INC                        IL       1.01                           03/28/05

ENTREMED INC                            DE       1.01,9.01                      03/23/05

ENVIROKARE TECH INC                     NV       7.01                           03/29/05

EOG RESOURCES INC                       DE       7.01                           03/29/04

EOP OPERATING LTD PARTNERSHIP           DE       8.01,9.01                      03/29/05

EPL Intermediate, Inc.                  DE       1.01,4.02                      03/24/05

EQUITY LIFESTYLE PROPERTIES INC         MD       8.01                           03/24/05

EQUITY LIFESTYLE PROPERTIES INC         MD       4.02,9.01                      03/28/05

EQUITY OFFICE PROPERTIES TRUST          MD       8.01,9.01                      03/29/05

EQUITY RESIDENTIAL                      MD       1.01,5.02,7.01,9.01            03/28/05

EXELON CORP                             PA       7.01                           03/29/05

FANSTEEL INC                            DE       1.01,9.01                      03/25/05

FEDERATED DEPARTMENT STORES INC /DE/    DE       1.01,9.01                      03/25/05

FIELDPOINT PETROLEUM CORP               CO       2.02,7.01,9.01                 03/29/05

FINANCIAL ASSET SECURITIES CORP         DE       8.01,9.01                      03/29/05

FINANCIAL ASSET SECURITIES CORP         DE       8.01,9.01                      03/29/05

FIRST BANCSHARES INC /MO/               MO       8.01,9.01                      03/29/05

FIRST HORIZON ABS NOTES SERIES 2004-H   TN       9.01                           03/25/05

First Horizon ABS Notes Series 2004-H   DE       9.01                           03/25/05

First Horizon ABS Trust 2004-HE3        DE       9.01                           03/25/05

First Horizon ABS Trust 2004-HE4        DE       9.01                           03/25/05

First Horizon Alternative Mortgage Se   DE       9.01                           03/25/05

First Horizon Alternative Mortgage Se   DE       9.01                           03/25/05

FIRST HORIZON ASSET SEC MORT PAS THR    DE       9.01                           03/25/05

FIRST HORIZON ASSET SEC MORT PAS THR    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

FIRST HORIZON ASSET SEC MORT PAS THR    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

FIRST HORIZON ASSET SEC MORT PAS THR    DE       9.01                           03/25/05

FIRST HORIZON ASSET SEC MORT PAS THR    DE       9.01                           03/25/05

FIRST HORIZON ASSET SEC MORT PAS THR    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

First Horizon Asset Sec Mort Pas Thr    DE       9.01                           03/25/05

FIRST HORIZON ASSET SECURITIES INC      DE       8.01,9.01                      03/29/05

FIRST HORIZON ASSET SECURITIES INC      DE       8.01,9.01                      03/29/05

FIRST HORIZON ASSET SECURITIES INC      DE       8.01,9.01                      03/29/05

FIRST HORIZON ASSET SECURITIES INC      DE       8.01,9.01                      03/29/05

FIRST HORIZON ASSET SECURITIES INC MO   NY       9.01                           03/25/05

FIRST HORIZON ASSET SECURITIES INC MO   DE       9.01                           03/25/05

FIRST HORIZON ASSET SECURITIES MORTGA   DE       9.01                           03/25/05

FIRST KEYSTONE FINANCIAL INC                     1.01,5.02,7.01,9.01            03/23/05

FIRST OAK BROOK BANCSHARES INC          DE       4.01,9.01                      03/25/05

FLORIDA PUBLIC UTILITIES CO             FL       5.02                           03/23/05

FOOT LOCKER INC                         NY       1.01                           03/23/05

FOSTER WHEELER LTD                      D0       1.01,9.01                      03/24/05

FRANKLIN CREDIT MANAGEMENT CORP/DE/     DE       8.01                           03/29/05

FTD Group, Inc.                                  1.01,9.01                      03/29/05

GENERAL MARITIME CORP/                           1.01,9.01                      03/25/05

GEO GROUP INC                           FL       2.02,9.01                      03/23/05

GEVITY HR INC                           FL       1.01                           03/29/05

GIGABEAM CORP                           DE       1.01,9.01                      03/25/05

GRANT PARK FUTURES FUND LIMITED PARTN   IL       7.01                           03/25/05

GREENWICH CAPITAL ACCEPTANCE INC        DE       8.01                           03/29/05

GREER BANCSHARES INC                    SC       1.01,9.01                      07/13/04

GRILL CONCEPTS INC                      DE       4.02                           03/24/05

H&E EQUIPMENT SERVICES LLC              LA       2.02,8.01,9.01                 03/29/05

HALLIBURTON CO                          DE       8.01                           03/28/05

HANCOCK JOHN LIFE INSURANCE CO          MA       8.01,9.01                      03/28/05

HANCOCK JOHN LIFE INSURANCE CO          MA       8.01,9.01                      03/28/05

HARKEN ENERGY CORP                      DE       1.01,9.01                      03/23/05

HASTINGS ENTERTAINMENT INC              TX       1.01                           03/25/05

HCA INC/TN                              DE       7.01,9.01                      03/28/05

HEALTH ENHANCEMENT PRODUCTS INC         NV       1.01                           03/28/05

HEALTHSTREAM INC                        TN       1.01,2.01,2.02,3.02,9.01       03/28/05

HEARTLAND PARTNERS L P                  DE       8.01                           03/24/05

HEARUSA INC                             DE       3.02                           03/23/05

HF FINANCIAL CORP                       DE       5.05                           03/23/05

HIBSHMAN OPTICAL CORP                   NJ       4.01,9.01                      01/19/05

Hiland Partners, LP                              2.02,7.01,9.01                 03/29/05

ICON INCOME FUND TEN LLC                DE       9.01                           01/19/05    AMEND

Icoria, Inc.                            DE       1.01,1.02,2.01,2.02,2.06,5.02  03/23/05

IGIA, Inc.                              DE       1.01,2.03,3.02,9.01            03/23/05

IMPLANT SCIENCES CORP                   MA       1.01,7.01                      03/23/05

INNOVA HOLDINGS                         NV       9.01                           07/21/04    AMEND

INTEGRATED ENVIRONMENTAL TECHNOLOGIES   DE       8.01,9.01                      03/28/05

INTERPUBLIC GROUP OF COMPANIES, INC.    DE       1.01                           03/23/05

INTERPUBLIC GROUP OF COMPANIES, INC.    DE       8.01,9.01                      03/29/05

INTRUSION INC                           DE       1.01,3.02,5.03,8.01,9.01       03/24/05

IPEX, INC                               NV       5.03,9.01                      03/23/05

IRWIN WHOLE LOAN HOME EQUITY TRUST 20   DE       8.01,9.01                      04/26/04    AMEND

IRWIN WHOLE LOAN HOME EQUITY TRUST 20   DE       8.01,9.01                      07/26/04    AMEND

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                      09/27/04    AMEND

IRWIN WHOLE LOAN HOME EQUITY TRUST 20   DE       8.01,9.01                      10/25/04    AMEND

IRWIN WHOLE LOAN HOME EQUITY TRUST 20   DE       8.01,9.01                      11/26/04    AMEND

ITRONICS INC                            TX       3.02                           03/23/05

ITRONICS INC                            TX       8.01                           03/24/05

iVOW, Inc.                              DE       2.02,5.02,9.01                 03/28/05

KANA SOFTWARE INC                       DE       1.01                           03/24/05

KANSAS CITY POWER & LIGHT CO            MO       1.01,7.01,9.01                 03/28/05

KANSAS CITY SOUTHERN                    DE       8.01,9.01                      03/29/05

KEY ENERGY SERVICES INC                 MD       1.01,7.01,9.01                 03/25/05

KEYCORP STUDENT LOAN TRUST 2001-A                8.01,9.01                      03/28/05

KINDER MORGAN ENERGY PARTNERS L P       DE       7.01                           03/28/05

KINDER MORGAN INC                       KS       7.01                           03/28/05

KINDER MORGAN MANAGEMENT LLC            DE       7.01                           03/28/05

KMG America CORP                        VA       1.01,5.05,9.01                 03/24/05

KNOLOGY INC                             DE       2.02,9.01                      03/28/05

KUSHNER LOCKE CO                        CA       8.01,9.01                      03/28/05

LABOR READY INC                         WA       1.01                           03/21/05    AMEND

LAKES ENTERTAINMENT INC                 MN       7.01,9.01                      03/28/05

LANDEC CORP \CA\                        CA       2.02,9.01                      03/29/05

LARREA BIOSCIENCES CORP                 NV       2.01,9.01                      03/26/04

LASALLE HOTEL PROPERTIES                MD       1.01,9.01                      03/29/05

LEHMAN ABS CORP BACKED TRUST CERTS SE   DE       8.01,9.01                      03/15/05

LEHMAN ABS CORP BACKED TRUST CERTS SE   DE       8.01,9.01                      03/15/05

LEHMAN ABS CORP BCKD TR CERTS AT&T NT   DE       8.01,9.01                      03/15/05

LEHMAN ABS CORP BCKD TR CERTS ROY CAR   DE       8.01,9.01                      03/15/05

LEHMAN ABS CORP BCKD TR CRTS GDYR TR    DE       8.01,9.01                      03/15/05

LITEWAVE CORP                           NV       4.01,9.01                      03/28/05

MARKLAND TECHNOLOGIES INC               FL       5.02,5.03,8.01                 03/23/05

MATRIX SERVICE CO                       DE       1.01,2.02,5.02,9.01            03/23/05

MATTEL INC /DE/                         DE       1.01,2.03,9.01                 03/29/05

MAXUS TECHNOLOGY CORP                   DE       9.01                           03/23/05

MCI INC                                 DE       1.01,8.01,9.01                 03/29/05

MD TECHNOLOGIES INC                              5.02                           03/29/05

MEADE INSTRUMENTS CORP                  DE       8.01                           03/28/05

MEDWAVE INC                             DE       4.01                           03/29/05

MENTOR CORP /MN/                        MN       1.01,1.02                      03/29/05

MERCER INTERNATIONAL INC                WA       1.01,9.01                      03/23/05

MEREDITH CORP                           IA       8.01,9.01                      03/29/05

MERIX CORP                              OR       2.02,9.01                      03/29/05

MERRILL LYNCH & CO INC                  DE       5.02                           03/29/05

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE       8.01,9.01                      12/27/04    AMEND

METALICO INC                                     3.02,9.01                      03/29/05

METALINE MINING & LEASING CO            WA       1.01,3.02,5.01,5.02,9.01       03/23/05

METRETEK TECHNOLOGIES INC               DE       1.01,9.01                      03/23/05

MEXICAN RESTAURANTS INC                 TX       2.02,9.01                      03/28/05

MICROISLET INC                          NV       1.01,9.01                      02/25/05    AMEND

MICRON TECHNOLOGY INC                   DE       2.02,9.01                      03/29/05

MIDWEST BANC HOLDINGS INC               DE       1.01                           03/23/05

MIRANT CORP                             DE       7.01,8.01,9.01                 03/25/05

MISSION RESOURCES CORP                  DE       1.01,9.01                      03/24/05

MOMENTA PHARMACEUTICALS INC             DE       1.01,9.01                      02/28/05

MoneyFlow Capital Corp                           5.02,8.01,9.01                 01/10/05

MONSANTO CO /NEW/                       DE       2.01,9.01                      03/23/05

MORGAN STANLEY                          DE       1.01,5.02,8.01,9.01            03/29/05

MORTON INDUSTRIAL GROUP INC             GA       2.02,9.01                      03/29/05

NASDAQ STOCK MARKET INC                 DE       1.01,9.01                      03/23/05

NATIONAL RURAL UTILITIES COOPERATIVE    DC       2.03                           03/23/05

NBTY INC                                DE       7.01,9.01                      03/15/05

NCT GROUP INC                           DE       1.01,2.03,3.02                 03/23/05

NDCHEALTH CORP                          DE       8.01,9.01                      03/29/05

NESS TECHNOLOGIES INC                            5.02,9.01                      03/23/05

NETIQ CORP                                       1.01,9.01                      03/26/05

NETWORK EQUIPMENT TECHNOLOGIES INC      DE       2.02,9.01                      03/29/05

NEW ENGLAND REALTY ASSOCIATES LIMITED   MA       2.01                           03/22/05

NEW WORLD BRANDS INC                    DE       4.01,9.01                      03/08/05    AMEND

NEW YORK HEALTH CARE INC                NY       1.01                           03/24/05

NEW YORK TIMES CO                       NY       2.02,9.01                      03/29/05

NEWFIELD EXPLORATION CO /DE/            DE       5.04                           03/29/05

NewMarket Technology Inc                NV       4.01,9.01                      02/23/05    AMEND

NOBLE CORP                                       7.01,9.01                      03/29/05

NORTEK INC                              DE       2.02,9.01                      12/31/04

NORTHLAND CRANBERRIES INC /WI/          WI       1.01,9.01                      03/23/05

NSTOR TECHNOLOGIES INC                  DE       7.01,9.01                      03/29/05

NUANCE COMMUNICATIONS                   CA       1.01,5.02                      03/23/05

NUVELO INC                              DE       1.01,5.03,8.01                 03/23/05

OHIO CASUALTY CORP                      OH       1.01,2.03,3.02,9.01            03/29/05

OLD NATIONAL BANCORP /IN/               IN       5.02                           03/29/04

OMNICARE INC                            DE       1.01,9.01                      03/24/05

ONEIDA LTD                              NY       1.01,1.02,5.02,9.01            03/23/05

OPENLIMIT INC                           FL       3.02                           03/21/05

OPINION RESEARCH CORP                   DE       1.01                           03/25/05

ORACLE CORP /DE/                        DE       1.01,2.03                      03/23/05

ORGANIC SOILS COM INC                   DE       1.01                           03/29/05

OSCIENT PHARMACEUTICALS CORP            MA       1.01,9.01                      03/22/05

OSTEOTECH INC                           DE       1.01,2.02,9.01                 03/25/05

OSULLIVAN INDUSTRIES HOLDINGS INC       DE       1.01,9.01                      03/29/05

OSULLIVAN INDUSTRIES INC                DE       1.01,9.01                      03/29/05

Pacific Ethanol, Inc.                   DE       1.01,1.02,2.01,3.02,3.03,4.01  03/23/05

PARKER HANNIFIN CORP                    OH       8.01,9.01                      03/28/05

PEETS COFFEE & TEA INC                  WA       5.02,7.01,9.01                 03/25/05

PENNICHUCK CORP                         NH       1.01,9.01                      02/14/05

PINNACLE WEST CAPITAL CORP              AZ       8.01                           03/28/05

PNC FINANCIAL SERVICES GROUP INC        PA       2.02,9.01                      03/29/05

PNM RESOURCES INC                       NM       1.01,8.01                      03/29/05

POLO RALPH LAUREN CORP                  DE       8.01                           03/24/05

POLYMEDICA CORP                         MA       5.02,9.01                      03/02/05

Popular ABS Mortgage Pass-Through Tru   DE       8.01                           03/25/05

PORTAL SOFTWARE INC                     DE       1.01,5.02,9.01                 03/23/05

Prestige Brands Holdings, Inc.                   1.01,8.01                      03/23/05

Prime 2004-CL1                          DE       8.01,9.01                      02/25/04    AMEND

Prosoft Learning CORP                   NV       1.01,9.01                      03/23/05

PROTEIN POLYMER TECHNOLOGIES INC        DE       5.02,9.01                      03/22/05

PROVO INTERNATIONAL  INC                DE       3.01,9.01                      03/25/05

PUBLIC CO MANAGEMENT CORP               NV       8.01,9.01                      03/23/05

PUBLIC CO MANAGEMENT CORP               NV       8.01,9.01                      03/28/05

PUBLIC CO MANAGEMENT CORP               NV       8.01,9.01                      03/28/05

PUGET ENERGY INC /WA                    WA       1.01,9.01                      03/25/05

PW EAGLE INC                            MN       5.02,9.01                      03/23/05

QUALITY DISTRIBUTION INC                FL       2.02,9.01                      03/28/05

QUIKSILVER INC                          DE       1.01,9.01                      03/24/05

RAMP CORP                               DE       3.02                           03/23/05

RAYTHEON CO/                            DE       1.01,1.02,2.03,9.01            03/24/05

RECOM MANAGED SYSTEMS INC DE/           DE       1.01,5.02,9.01                 03/29/05

REDENVELOPE INC                         DE       2.02,9.01                      03/29/05

REGAL ENTERTAINMENT GROUP               DE       8.01,9.01                      03/29/05

REGIONAL BANKSHARES INC                 SC       1.01                           11/18/04

REMY INTERNATIONAL, INC.                DE       2.02,9.01                      03/29/05

RENAISSANCE MEDIA GROUP LLC             DE       5.02                           01/27/05

RESIDENTIAL ACCREDIT LOANS INC          DE       8.01,9.01                      03/29/05

RESOLUTION PERFORMANCE PRODUCTS LLC     DE       4.02                           03/23/05

RESOLUTION PERFORMANCE PRODUCTS LLC     DE       2.02,9.01                      03/29/05

RESOURCES CONNECTION INC                DE       2.02,9.01                      03/29/05

REWARDS NETWORK INC                     DE       5.02,8.01,9.01                 03/29/05

RF MICRO DEVICES INC                    NC       1.01                           03/24/05

ROME BANCORP INC                        DE       1.01,9.01                      03/24/05

RUBY MINING CO                          CO       1.01,7.01                      03/23/05

SALIX PHARMACEUTICALS LTD                        8.01,9.01                      03/29/05

SAN HOLDINGS INC                        CO       3.02,9.01                      03/23/05

Saxon Asset Securities Trust 2005-1     VA       8.01                           03/24/05

SCAN OPTICS INC                         DE       1.01,9.01                      03/28/05

SCRIPPS E W CO /DE                      OH       1.01                           03/25/05

SEATTLE GENETICS INC /WA                DE       5.02,9.01                      03/25/05

SEITEL INC                              DE       2.02,9.01                      03/28/05

SEMINIS INC                             IL       1.01,1.02,2.01,2.04,5.01,5.02  03/23/05

SENETEK PLC /ENG/                                8.01,9.01                      03/25/05

SENOMYX INC                             DE       5.02,9.01                      03/28/05

SHILOH INDUSTRIES INC                   DE       1.01,9.01                      03/23/05

SHOE CARNIVAL INC                       IN       1.01                           03/29/05

SHURGARD STORAGE CENTERS INC            WA       4.02                           03/24/05

SHURGARD STORAGE CENTERS INC            WA       2.02,9.01                      03/29/05

SIGMATRON INTERNATIONAL INC             DE       8.01,9.01                      03/29/05

SIGMATRON INTERNATIONAL INC             DE       8.01,9.01                      03/29/05

SKYTERRA COMMUNICATIONS INC             DE       9.01                           03/28/05    AMEND

SL INDUSTRIES INC                       NJ       2.02,9.01                      03/25/05

SMARTIRE SYSTEMS INC                             1.01,1.02,3.02,5.03,9.01       03/23/05

SoftBrands, Inc.                        DE       7.01,9.01                      03/15/05

SOLECTRON CORP                          DE       4.02                           03/23/05

Solexa, Inc.                            DE       1.01,5.02,9.01                 03/22/05

SOUTHERN NATURAL GAS CO                 DE       4.02                           03/29/05

SPHERIX INC                             DE       2.02,9.01                      03/29/05

SPX CORP                                DE       2.01,8.01,9.01                 03/23/05

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

STONERIDGE INC                          OH       1.01                           03/24/05

STRATS SM TRUST FOR DAIMLERCHRYSLER N            8.01,9.01                      03/15/04

STRATS SM TRUST FOR GOLDMAN SACHS GRO            8.01,9.01                      03/15/05

STRATS SM TRUST FOR JPMORGAN CHASE &             8.01,9.01                      03/15/05

STRATS(SM) TRUST FOR GEN ELEC CAP COR            8.01,9.01                      03/15/05

STRATUS PROPERTIES INC                  DE       2.02,9.01                      03/29/05

STRIDE RITE CORP                        MA       2.02                           03/04/05

Structured Asset Mortgage Investments   DE       8.01,9.01                      12/27/04    AMEND

Structured Asset Mortgage Investments   DE       8.01,9.01                      09/27/04    AMEND

Structured Asset Mortgage Investments   DE       8.01,9.01                      10/25/04    AMEND

SUNAIR ELECTRONICS INC                  FL       1.01,5.02,5.03,9.01            03/25/05

SUSQUEHANNA BANCSHARES INC              PA       1.01,9.01                      03/29/05

SUSQUEHANNA BANCSHARES INC              PA       1.01,9.01                      03/29/05

SYNNEX CORP                             DE       1.01,2.02,9.01                 03/28/05

TEL OFFSHORE TRUST                      TX       7.01,9.01                      03/29/05

TENNESSEE GAS PIPELINE CO               DE       4.02                           03/29/05

TERAYON COMMUNICATION SYSTEMS           DE       7.01,9.01                      03/16/05

TOREADOR RESOURCES CORP                 DE       1.01,5.03,9.01                 03/23/05

TRANSACT TECHNOLOGIES INC               DE       1.01                           03/25/05

TRANSMETA CORP                          DE       2.02,9.01                      03/29/05

TRAVELERS INSURANCE CO                  DE       8.01,9.01                      03/28/05

TREND MINING CO                         DE       8.01,9.01                      03/29/05

TRM CORP                                OR       2.02,9.01                      03/28/05

Trust, Asset Backed Notes               DE       9.01                           03/25/04

TS ELECTRONICS INC                      DE       1.02,8.01                      01/14/05

TUESDAY MORNING CORP/DE                 DE       1.01                           03/28/05

U S CANADIAN MINERALS INC               CA       1.01,3.02                      03/29/05

UNICO AMERICAN CORP                     NV       2.02                           03/24/05

UNION PACIFIC CORP                      UT       2.03,9.01                      03/23/05

UNITED RENTALS INC /DE                  DE       1.01,9.01                      03/24/05

UNITY WIRELESS CORP                     DE       8.01                           03/29/05

UNIVERSAL AUTOMOTIVE INDUSTRIES INC /   DE       5.02,8.01,9.01                 03/23/05

US HOME SYSTEMS INC                     DE       2.02,9.01                      03/29/05

US ONCOLOGY INC                         DE       1.01,8.01,9.01                 03/17/05

VARIAN MEDICAL SYSTEMS INC              DE       7.01                           03/28/05

VENDINGDATA CORP                        NV       5.02,9.01                      03/25/05

VERITAS DGC INC                         DE       2.02,9.01                      03/29/05

VERIZON COMMUNICATIONS INC              DE       1.01,8.01,9.01                 03/29/05

VIEWCAST COM INC                        DE       3.02                           03/24/05

VIROPHARMA INC                          DE       1.01                           03/28/05

Vision Energy Group Inc                          4.01                           02/11/04

VITRAN CORP INC                                  8.01                           03/29/05

WACHOVIA ASSET SEC INC ASST BACK NOTE            8.01,9.01                      03/25/05

WADDELL & REED FINANCIAL INC            DE       8.01,9.01                      03/28/05

WADDELL & REED FINANCIAL INC            DE       8.01,9.01                      03/29/05

WaMu Mortgage Pass-Through Certificat   DE       8.01,9.01                      03/25/05

WaMu Mortgage Pass-Through Certificat   DE       8.01,9.01                      03/25/05

WaMu Mortgage Pass-Through Certificat   DE       8.01,9.01                      03/25/05

WASHINGTON GROUP INTERNATIONAL INC      DE       7.01                           03/29/05

Washington Mutual Mortgage Pass-Throu   DE       8.01,9.01                      03/25/05

WAYNE SAVINGS BANCSHARES INC /DE/       DE       7.01,9.01                      03/28/05

WELLCHOICE INC                          DE       7.01                           03/29/05

WELLS REAL ESTATE FUND VI L P           GA       1.01                           03/29/05

WELLS REAL ESTATE FUND VII L P          GA       1.01                           03/29/05

WELLS REAL ESTATE FUND VIII LP          GA       1.01                           03/29/05

WENDYS INTERNATIONAL INC                OH       1.01                           03/23/05

WEST MARINE INC                         DE       1.01,9.01                      03/25/05

WEST PHARMACEUTICAL SERVICES INC        PA       7.01,9.01                      03/22/05

WHEELING PITTSBURGH CORP /DE/           DE       1.01,5.02,9.01                 03/29/05

WINN DIXIE STORES INC                   FL       1.01,9.01                      03/19/05

WIRELESS TELECOM GROUP INC              NJ       1.01,3.02,9.01                 03/29/05

WORLDSPAN L P                           DE       5.02,9.01                      03/21/05

WRC MEDIA INC                           DE       7.01,9.01                      03/28/05

XM SATELLITE RADIO HOLDINGS INC         DE       1.01                           03/29/05

YANKEE CANDLE CO INC                             1.01,5.02,9.01                 03/23/05

YARDVILLE NATIONAL BANCORP              NJ       5.02,9.01                      03/23/05

YORK INTERNATIONAL CORP /DE/            DE       1.01                           03/24/05

ZIX CORP                                TX       5.02,9.01                      03/23/05

ZOMAX INC /MN/                          MN       2.02,9.01                      03/29/05