SEC NEWS DIGEST Issue 2003-97 May 21, 2003 ENFORCEMENT PROCEEDINGS MINUTEMAN INTERNATIONAL, INC., GREGORY RAU, THOMAS NOLAN AND DAVID MARKISON SANCTIONED FOR HOLDING QUARTERLY BOOKS OPEN AND FILING FALSE AND INACCURATE PERIODIC REPORTS On May 21, the Commission entered a cease-and-desist order against Minuteman International, Inc., headquartered in Addison, Illinois, Gregory J. Rau, its Chief Executive Officer, Thomas J. Nolan, its Chief Financial Officer, and David L. Markison, its Controller, for holding Minuteman's quarterly books open and filing false and inaccurate periodic reports with the Commission. The respondents consented to the entry of the Commission's order without admitting or denying the findings. The order finds that Minuteman misstated quarterly net sales by as much as 5.9% and quarterly net income by as much as 23.8%, in filings with the Commission from at least 1989 through May 2001. The company's former CEO, aided by Nolan and Markison, repeatedly held Minuteman's books open for one or more days in the first three quarters of a year in order to record sales that properly should have been recorded in the subsequent quarter. After the death of the former CEO in September 2000, Rau, the current CEO, was aware of the practice and permitted holding the company's books open for the third quarter of 2000 and the first quarter of 2001. The improper accounting did not affect the company's annual revenue or income because the practice was not followed at year-end. Minuteman has restated its quarterly information back to 1998. The order further finds that Minuteman's sales that were shipped after the quarter-end were backdated with an invoice date of the last business day of the prior quarter so that they would be included in the prior quarter's sales. For each additional day of sales that were improperly dated, a new daily sales register was generated, which was also backdated. Minuteman thereby inflated revenues for the first three quarters of each year. The order also finds that Nolan and Rau falsely stated to the company's auditors that Minuteman's financial statements were accurate, when they knew this was not correct. The Commission ordered Minuteman to cease and desist from committing or causing any violation and any future violation of Sections 13(a), 13(b)(2)(A), 13(b)(2)(B), and 13(b)(5) of the Exchange Act and Rules 12b-20, 13a- 1, 13a-13, and 13b2-1 thereunder, and to comply with undertakings to employ a Chief Accounting Officer for five years, implement written internal procedures concerning quarterly sales, and hire an additional auditing firm to conduct quarterly internal audits and reviews of internal controls for quarterly sales for two years; Rau to cease and desist from causing any violation and any future violation of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder, and from committing or causing any violation and any future violation of Section 13(b)(5) of the Exchange Act and Rules 13b2-1 and 13b2-2 thereunder; Nolan to cease and desist from causing any violation and any future violation of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder, and from committing or causing any violation and any future violation of Section 13(b)(5) of the Exchange Act and Rules 13b2-1 and 13b2-2 thereunder; and Markison to cease and desist from causing any violation and any future violation of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rule 13a-13 thereunder, and from committing or causing any violation and any future violation of Section 13(b)(5) of the Exchange Act and Rule 13b2-1 thereunder. (Rels. 34-47894; AAER- 1786; File No. 3-11131) SEC FILES SUIT AGAINST GREENLINE CAPITAL, A DALLAS-BASED COMPANY, ITS PRESIDENT, AND ITS SALES AGENT, FOR FRAUDULENTLY SELLING LIMITED PARTNERSHIP INTERESTS On May 15, the Commission filed a civil securities fraud action in the United States District Court for the Northern District of Texas (Dallas Division) against Greenline Capital Corporation, a Dallas, Texas, company, and Merrell W. Williams and Timothy C. Olk, both of Texas. The Commission charges that Greenline, its president, Williams, and its sales agent, Olk, fraudulently raised over $2.1 million from approximately 25 investors, most of them elderly or retired, by selling them investment contracts in the form of limited partnership interests from April 1998 through July 2000. The Commission's complaint alleges that, in connection with the offering, Greenline, Williams and Olk made false and misleading statements to investors regarding the use of investor funds and the liquidity, potential returns and risks associated with the investment. In particular, according to the Commission's complaint, Williams and Olk told investors that Greenline would generate annual returns ranging from 12-16% by using 82% of the investors' funds to purchase discounted used automobile notes. In reality, the Commission alleges, no more than 30% of investors' funds were actually used to purchase auto receivables, and Williams and Olk used the vast majority of investor funds to enrich themselves and pay personal and business expenses. Moreover, according to the Commission's complaint, Williams and Olk failed to disclose that investor funds were used to make "Ponzi" payments to earlier investors. Williams and Olk, both licensed insurance agents, promoted the Greenline interests as liquid investments, assuring investors that they could liquidate their investments upon 30 days notice. In reality, according to the Commission's complaint, the investments were a sham, and the assurances of liquidity were false, inasmuch as only $541,000 of the $2.1 million invested has been returned to the investors. The Commission's complaint charges that Greenline, Williams and Olk violated Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The complaint also charges that Olk violated Section 15(a) of the Exchange Act by operating as an unregistered broker. The Commission seeks a permanent injunction, an accounting, disgorgement with prejudgment interest and civil money penalties. The Federal Bureau of Investigation referred this matter to the Commission and the Commission wishes to acknowledge the Bureau's assistance. [SEC v. Greenline Capital Corporation, Merrell W. Williams and Timothy C. Olk, Civil Action No. 3:03-CV 1033-R, United States District Court for the Northern District of Texas, Dallas Division.] (LR-18151) INVESTMENT ADVISER JEFFREY GOLDBERG ADMITS SCAMMING MILLIONS OF DOLLARS FROM INVESTORS The Commission announced that on April 23, 2003, Jeffrey L. Goldberg, age 51, of Buffalo Grove, Illinois, pled guilty to two counts of mail fraud for selling a series of investments that defrauded approximately 130 investors out of more than $8 million. Goldberg entered the plea before the Honorable Milton I. Shadur, Senior United States District Court Judge for the Northern District of Illinois. Goldberg is scheduled to be sentenced on June 18, 2003. Goldberg faces a maximum ten-year prison sentence, and could be ordered to pay $500,000 in fines and more than $8 million in restitution to the victims of his fraud. Goldberg admits to fraudulently raising funds from investors, many of whom were his investment advisory clients at Essex, LLC. In raising money, Goldberg misrepresented the nature of the investments and that he would use investors' funds - without their permission - for his own purposes. When the investments inevitably failed to generate the promised returns, Goldberg perpetuated the investments, just like a Ponzi scheme, by paying returns from funds raised from new investors. Goldberg's guilty plea came just three weeks after the United States Attorney filed criminal mail fraud charges and the SEC filed civil securities fraud charges against him. The Commission's action against Goldberg is pending before the Honorable Rebecca R. Pallmeyer, United States District Court Judge for the Northern District of Illinois. [SEC v. Jeffrey L. Goldberg, Civil Action No. 03C 2259, ND Ill.; US v. Jeffrey L. Goldberg, Criminal Action No. 03CR 0332, ND Ill.] (LR-18152) FINAL JUDGMENT ENTERED AGAINST BIJ FINANCIAL SERVICES D/B/A MOLLA INVESTMENTS, NEW ERA ENTERPRISES COMPANY AND BRIAN MILES On May 16, United States District Judge Zita L. Weinshienk entered a final judgment against BIJ Financial Services d/b/a Molla Investments, New Era Enterprises Co. and Brian K. Miles, all of Denver. The final judgment prohibits violations of the antifraud provisions of the federal securities laws set forth in Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Defendant Miles was also ordered to pay disgorgement of $44,800, prejudgment interest of $5,664, and civil penalties of $17,210. The Commission's complaint, filed in December 2001, alleged that defendants fraudulently raised at least $200,000 from investors through the sales of units in a "Venture Capital Program." The Commission further alleged that the defendants falsely promised investors returns of 20% monthly or 40% quarterly with no risk to their principal. The returns were to be generated through defendant Miles' trading in S&P 500 futures. Additionally, the complaint alleged that defendants stopped paying investors their promised returns, claiming that they could no longer pay because the Commission had frozen their funds. In fact, the Commission had not brought any type of enforcement action against the defendants before this action and had not previously obtained a freeze of the defendants' assets. [SEC v. BIJ Financial Services d/b/a Molla Investments, New Era Enterprises Company and Brian K. Miles, Civil Action No. 01-Z-2322, D. Colo.] (LR-18153) INVESTMENT COMPANY ACT RELEASES WELLS FARGO FUNDS TRUST, ET AL. An order has been issued on an application filed by Wells Fargo Funds Trust, et al., exempting applicants from Section 15(f)(1)(A) of the Investment Company Act. The order permits a registered open-end investment company not to reconstitute its board of trustees following the acquisition of the assets of certain other registered open-end investment companies. (Rel. IC-26049 - May 20) THE COMMERCE FUNDS AND COMMERCE INVESTMENT ADVISORS, INC. An order has been issued on an application filed by The Commerce Funds and Commerce Investment Advisors, Inc. exempting applicants from Sections 12(d)(1)(A) and (B) and Section 17 (a) of the Investment Company Act. The order permits certain registered open-end management investment companies to acquire shares of other registered open-end management investment companies both within and outside the same group of investment companies. (Rel. IC-26051 - May 20) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-PCX-2003-22) filed by the Pacific Exchange to extend for an additional six-month period a pilot rule relating to arbitration has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of May 19. (Rel. 34- 47872) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change submitted by the New York Stock Exchange (SR-NYSE-2003-12) under Rule 19b-4 of the Securities Exchange Act of 1934 to conform the New York Stock Exchange Listed Company Manual to New York Stock Exchange Rules that Allow Authorized State-Registered Investment Advisers to Receive and Vote Proxy Materials on Behalf of Beneficial Owners. Publication of the proposal is expected in the Federal Register during the week of May 19. (Rel. 34-47881) 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: . In most cases, this information is also available on the Commission's website: . S-8 SEAVIEW VIDEO TECHNOLOGY INC, 111 SECOND AVE NE, SUITE 1600, ST PETERSBURG, FL, 33701, 7278663660 - 4,200,000 ($182,400.00) Equity, (File 333-105391 - May. 20) (BR. 02) SB-2 CAPE COASTAL TRADING CORP, 301 WEST 53 6C, NEW YORK, NY, 10019, 646-215-3583 - 2,516,500 ($503,300.00) Equity, (File 333-105393 - May. 20) (BR. ) S-3 ASHLAND INC, 50 E. RIVERCENTER BOULEVARD, COVINGTON, KY, 41012, 6068153333 - 296,385 ($8,337,310.05) Equity, (File 333-105396 - May. 20) (BR. 02) S-8 GEORGIA GULF CORP /DE/, 400 PERIMETER CTR TERRACE, STE 595, ATLANTA, GA, 30346, 7703954500 - 0 ($10,540,000.00) Equity, (File 333-105397 - May. 20) (BR. 02) S-8 GEORGIA GULF CORP /DE/, 400 PERIMETER CTR TERRACE, STE 595, ATLANTA, GA, 30346, 7703954500 - 0 ($42,160,000.00) Equity, (File 333-105398 - May. 20) (BR. 02) F-9 FALCONBRIDGE LTD \CAN\, BCE PLACE, 181 BAY STREET, SUITE 200, TORONTO, A6, M5J 2T3, 416-982-7115 - 0 ($150,000,000.00) Other, (File 333-105399 - May. 20) (BR. 04) S-B ONTARIO PROVINCE OF, 1 DUNDAS STREET WEST, SUITE 1400, TORONTO CANADA M5G 1Z3, A6, 00000, 4163258053 - 0 ($4,391,067,500.00) Non-Convertible Debt, (File 333-105400 - May. 20) (BR. DN) S-8 NOKIA CORP, KEILALAHDENTIE 4, P O BOX 226, ESPOO FINLAND, H9, 00000, 0358018071 - 5,200,000 ($91,572,000.00) Equity, (File 333-105401 - May. 20) (BR. 37) S-8 CALYPTE BIOMEDICAL CORP, 1265 HARBOR BAY PARKWAY, ALAMEDA, CA, 94502-, 5107495100 - 63,000,000 ($630,000.00) Equity, (File 333-105402 - May. 20) (BR. 36) S-3 SIERRA HEALTH SERVICES INC, 7022427000 - 8,863,853 ($115,000,000.00) Debt Convertible into Equity, (File 333-105403 - May. 20) (BR. 01) S-8 HAWAIIAN ELECTRIC INDUSTRIES INC, 900 RICHARDS ST, HONOLULU, HI, 96813, 8085435662 - 2,000,000 ($81,340,000.00) Equity, (File 333-105404 - May. 20) (BR. 02) S-3 LABONE INC/, 10101 RENNER BLVD, P. O. BOX 7568, LENEXA, KS, 66219, 9138881770 - 283,998 ($5,790,719.00) Equity, (File 333-105405 - May. 20) (BR. 01) SB-2 HEALTH SCIENCES GROUP INC, HOWARD HUGHES CENTER, 6080 CENTER DRIVE, 6TH FLOOR, LOS ANGELES, CA, 90045, 3102426700 - 2,378,569 ($1,939,784.00) Equity, (File 333-105407 - May. 20) (BR. 05) S-3 REGENCY CENTERS CORP, 121 WEST FORSYTH ST, STE 200, JACKSONVILLE, FL, 32202, 9043567000 - 34,273,236 ($1,146,953,843.00) Equity, (File 333-105408 - May. 20) (BR. 08) S-8 GUITAR CENTER INC, 8187358800 - 0 ($6,061,000.00) Equity, (File 333-105409 - May. 20) (BR. 02) N-2 SCUDDER NEW YORK MUNICIPAL BOND FUND INC, 345 PARK AVE, NEW YORK, NY, 10154, 8003494281 - 0 ($15,000.00) Equity, (File 333-105410 - May. 20) (BR. ) N-2 SCUDDER CALIFORNIA MUNICIPAL BOND FUND INC, 345 PARK AVE, NEW YORK, NY, 10154, 8003494281 - 0 ($15,000.00) Equity, (File 333-105411 - May. 20) (BR. ) S-3 AVI BIOPHARMA INC, ONE SW COLUMBIA, STE 1105, PORTLAND, OR, 97258, 5032270554 - 0 ($42,467,804.28) Equity, (File 333-105412 - May. 20) (BR. 01) S-8 HY TECH TECHNOLOGY GROUP ING, 1840 BOY SCOUT DRIVE, FORT MEYERS, FL, 33907, 2392784111 - 1,200,000 ($312,000.00) Equity, (File 333-105413 - May. 20) (BR. 08) S-3 OVERLAND STORAGE INC, 4820 OVERLAND AVENUE, SAN DIEGO, CA, 92123, 8585715555 - 0 ($24,224,200.00) Equity, (File 333-105414 - May. 20) (BR. 03) S-2 JOURNAL COMMUNICATIONS INC, 333 W STATE ST, 333 W STATE ST, MILWAUKEE, WI, 53203, 4142242728 - 318,517 ($11,234,998.00) Equity, (File 333-105415 - May. 20) (BR. 05) S-3 ARRIS GROUP INC, 11450 TECHNOLOGY CIRCLE, DULUTH, GA, 30097, 6784732000 - 125,000,000 ($125,000,000.00) Debt Convertible into Equity, (File 333-105416 - May. 20) (BR. 37) S-2 FONIX CORP, 8015536600 - 100,000,000 ($2,000,000.00) Equity, (File 333-105417 - May. 20) (BR. 03) S-2 VSOURCE INC, 16875 WEST BERNARDO DRIVE, SUITE 250, SAN DIEGO, CA, 92127, 8586185884 - 18,289,869 ($21,033,349.35) Equity, (File 333-105418 - May. 20) (BR. 03) S-8 FRIEDMANS INC, 4 WEST STATE ST, SAVANNAH, GA, 31401, 9122339333 - 0 ($18,768,000.00) Equity, (File 333-105419 - May. 20) (BR. 02) S-8 INTEGRATED CIRCUIT SYSTEMS INC, 2435 BLVD OF THE GENERALS, NORRISTOWN, PA, 19403, 6106305300 - 1,979,864 ($44,071,773.00) Equity, (File 333-105420 - May. 20) (BR. 36) S-3 OLD SECOND BANCORP INC, 37 S RIVER ST, AURORA, IL, 60507, 7088920202 - 0 ($28,750,000.00) Other, (File 333-105421 - May. 20) (BR. 07) S-8 SIMPLETECH INC, 3001 DAIMLER ST, SANTA ANA, CA, 92705-5812, 8003677330 - 0 ($5,857,277.00) Equity, (File 333-105422 - May. 20) (BR. 03) S-3 NORTHERN TRUST CORP, 50 S LASALLE ST, CHICAGO, IL, 60675, 3126306000 - 0 ($500,000,000.00) Other, (File 333-105423 - May. 20) (BR. 07) S-8 CUMBERLAND BANCORP INC, C/O CUMBERLAND BANCORP INC, 4205 HILLSBORO ROAD - STE 212, NASHVILLE, TN, 37215, 6153779395 - 250,000 ($1,587,500.00) Equity, (File 333-105424 - May. 20) (BR. 07) S-8 CUMBERLAND BANCORP INC, C/O CUMBERLAND BANCORP INC, 4205 HILLSBORO ROAD - STE 212, NASHVILLE, TN, 37215, 6153779395 - 900,000 ($5,715,000.00) Equity, (File 333-105425 - May. 20) (BR. 07) S-8 IDEXX LABORATORIES INC /DE, ONE IDEXX DRIVE, WESTBROOK, ME, 04092-2041, 2078560300 - 600,000 ($21,324,000.00) Other, (File 333-105426 - May. 20) (BR. 01) SB-2 BIG CAT MINING CORP, SUITE 810, 1708 DOLPHIN AVENUE, KELOWNA B C, A1, V1Y 9S4, 2508688177 - 501,000 ($50,100.00) Equity, (File 333-105427 - May. 20) (BR. 04) S-8 FIRST AMERICAN CORP, 1 FIRST AMERICAN WAY, SANTA ANA, CA, 92707, 714-800-3000 - 10,000,000 ($276,250,000.00) Equity, (File 333-105428- May. 20) (BR. 01) 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. 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: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE 1 2 3 4 5 6 7 8 9 DATE COMMENT 3TEC ENERGY CORP DE X X 05/13/03 AAMES CAPITAL CORP CA X X 04/25/03 ACACIA RESEARCH CORP DE X X 05/20/03 ACI TELECENTRICS INC X 05/20/03 ADVANCED FINANCIAL INC DE X X 05/13/03 AMEND ADVANCED SWITCHING COMMUNICATIONS INC DE X X 05/20/03 ADVANTA BUSINESS RECIEVABLES CORP X 05/20/03 AGILENT TECHNOLOGIES INC DE X X 05/19/03 ALLIED HEALTHCARE PRODUCTS INC DE X X 05/13/03 ALTRIMEGA HEALTH CORP NV X 05/20/03 AMEND AMC ENTERTAINMENT INC DE X X 04/03/03 AMEDISYS INC DE X X 05/13/03 AMERICAN ELECTRIC POWER CO INC NY X 05/20/03 ANACOMP INC IN X 03/10/03 AMEND ANGELICA CORP /NEW/ MO X X 05/20/03 ANR PIPELINE CO DE X X 05/19/03 AMEND AP HENDERSON GROUP NV X X 05/15/03 ARCTIC CAT INC MN X X 05/15/03 ASCONI CORP NV X X X 05/14/03 AMEND ASSET-BACKED CERTIFICATE SERIES 2003- DE X X 04/30/03 ASTRO MED INC /NEW/ RI X X 05/20/03 ATMI INC DE X X 05/20/03 AVI BIOPHARMA INC OR X X 05/05/03 AMEND BANC OF AMERICA MORTGAGE SECURITIES I DE X X 05/20/03 BANC ONE HELOC 1999-1 OH X X 05/20/03 BANC ONE HELOC TRUST 1998-1 OH X X 05/20/03 BANK JOS A CLOTHIERS INC /DE/ DE X 05/20/03 BEAR STEARNS ASSET BACK SEC INC MRT P DE X X 04/15/03 BEAR STEARNS ASSET BACK SEC INC MRT P DE X X 05/15/03 BECTON DICKINSON & CO NJ X X 05/20/03 BENIHANA INC DE X 05/20/03 BETHLEHEM STEEL CORP /DE/ DE X 05/20/03 BIG CITY RADIO INC DE X X 05/02/03 BIOPROGRESS TECHNOLOGY INTERNATIONAL NV X X 05/20/03 BIOSECURE CORP CA X 05/19/03 BIOSPECIFICS TECHNOLOGIES CORP DE X 05/16/03 BJS WHOLESALE CLUB INC DE X 05/20/03 BMC INDUSTRIES INC/MN/ MN X 05/13/03 BRESLER & REINER INC DE X 05/14/03 BRITESMILE INC UT X X 05/15/03 BUSINESSWAY INTERNATIONAL CORP FL X X 05/02/03 C&D TECHNOLOGIES INC DE X X 05/14/03 CALPINE CORP DE X 05/19/03 CAP ROCK ENERGY CORP X 05/20/03 CARCO AUTO LOAN MASTER TRUST DE X X 05/15/03 CAREDECISION CORP NV X X 05/07/03 CARPENTER TECHNOLOGY CORP DE X X 05/19/03 CDRJ INVESTMENTS LUX S A N4 X X 05/20/03 CHASE FUNDING INC NY X X 05/19/03 CHILDTIME LEARNING CENTERS INC MI X X 05/16/03 CITIGROUP INC DE X 05/12/03 CITIGROUP INC DE X 05/12/03 CLEVELAND CLIFFS INC OH X 05/20/03 COLLINS INDUSTRIES INC MO X 05/20/03 COLUMBUS MCKINNON CORP NY X X 05/20/03 COMMERCIAL MORTGAGE PASS THROUGH CERT DE X X 05/17/03 COMPX INTERNATIONAL INC DE X X 05/19/03 COMTEC INTERNATIONAL INC NM X 05/05/03 CONSUMERS BANCORP INC /OH/ OH X X 05/14/03 COVEST BANCSHARES INC DE X X 05/20/03 COX COMMUNICATIONS INC /DE/ DE X X 05/19/03 CPI CORP DE X 05/16/03 CREDENCE SYSTEMS CORP DE X X 05/20/03 CRYO CELL INTERNATIONAL INC DE X X 05/13/03 CWABS INC REVOLVING HOME EQ LOAN ASSE DE X X 05/15/03 DAIMLERCHRYSLER MASTER OWNER TRUST X X 05/15/03 DELPHI FINANCIAL GROUP INC/DE DE X X 05/20/03 DENDRITE INTERNATIONAL INC NJ X X 05/16/03 DIMON INC VA X 05/19/03 DIVOT GOLF CORP DE X X 03/28/03 DOLLAR TREE STORES INC VA X 05/15/03 DOV PHARMACEUTICAL INC DE X X 05/05/03 DOVER INVESTMENTS CORP DE X 05/20/03 DQE INC PA X 05/20/03 DUN & BRADSTREET CORP/NW DE X 05/16/03 E TRAVEL STORE NETWORK INC X X 05/16/03 EDWARDS LIFESCIENCES CORP DE X 05/20/03 EMC INSURANCE GROUP INC IA X 05/20/03 ENSTAR GROUP INC GA X X 05/15/03 EXELON CORP PA X 05/20/03 EXPEDITORS INTERNATIONAL OF WASHINGTO WA X 05/19/03 FIND SVP INC NY X 05/14/03 FIRST HORIZON PHARMACEUTICAL CORP DE X X 05/19/03 FIRST MONTAUK FINANCIAL CORP NJ X 05/19/03 FIRST UNION COM MOR SEC INC COM MOR P NY X X 05/17/03 FIRST UNION COMM MORT TRUST COMM MOR NY X X 05/17/03 FIRST UNION COMM MORT TRUST COMM MOR NY X X 05/17/03 FIRST UNION COMM MORT TRUST COMM MOR NY X X 05/17/02 FIRST UNION COMMERCIAL MORTGAGE PASS NC X X 05/13/03 FIRST UNION COMMERCIAL MORTGAGE PASS NC X 05/01/03 FIRST UNION NATIONAL BANK COM MORT PA NC X X 05/14/03 FIRST WASHINGTON FINANCIAL CORP NJ X X 05/20/03 FNANB CREDIT CARD MASTER NOTE TRUST X X 05/19/03 FNANB CREDIT CARD MASTER TRUST X X 05/19/03 FOG CUTTER CAPITAL GROUP INC MD X X 05/20/03 FONAR CORP DE X X 04/08/03 FOREST CITY ENTERPRISES INC OH X X 05/19/03 FORTUNE BRANDS INC DE X X 05/20/03 FRONTLINE COMMUNICATIONS CORP DE X X 05/16/03 GENIUS PRODUCTS INC NV X 05/16/03 GEOCOM RESOURCES INC NV X X 05/20/03 GLOBAL PREFERRED HOLDINGS INC DE X X 05/16/03 GLOBALSTAR LP DE X X 05/15/03 GLOBIX CORP DE X X 05/16/03 GMAC COMMERCIAL MORTGAGE SECURITIES I DE X X 05/16/03 GOLD STANDARD INC UT X 05/15/03 GS FINANCIAL CORP LA X X 03/31/03 GS MORTGAGE SEC CORP II COMM MORT PAS DE X X 05/10/03 GYMBOREE CORP DE X X 05/20/03 HANCOCK FABRICS INC DE X X 05/20/03 HANOVER DIRECT INC DE X 05/19/03 HARTCOURT COMPANIES INC UT X X 05/14/03 HEALTHAXIS INC PA X 05/19/03 HEALTHGATE DATA CORP DE X 05/20/03 HERITAGE PROPANE PARTNERS L P DE X X 05/20/03 HEWLETT PACKARD CO DE X X X 05/20/03 HIGH SPEED ACCESS CORP DE X 05/19/03 HILLENBRAND INDUSTRIES INC IN X X 05/19/03 HOME DEPOT INC DE X 05/20/03 HOME SERVICES INTERNATIONAL INC NV X 05/13/03 HONDA AUTO RECEIVABLES 2000-1 OWNER T DE X X 04/30/03 HONDA AUTO RECEIVABLES 2001-1 OWNER T DE X X 04/30/03 HONDA AUTO RECEIVABLES 2001-2 OWNER T DE X X 04/30/03 HONDA AUTO 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