SEC NEWS DIGEST Issue 2004-116 June 17, 2004 ENFORCEMENT PROCEEDINGS COMMISSION INSTITUTES AND SETTLES PROCEEDINGS AGAINST SAMER EL BIZRI AND BIZRI CAPITAL PARTNERS, INC. FOR HEDGE FUND FRAUD On June 16, the Commission instituted and settled a public administrative and cease-and-desist proceedings against Samer M. El Bizri (Bizri) and his company, Bizri Capital Partners, Inc. (BCP). The Commission found that Bizri, who lives in Los Angeles, and BCP recklessly participated in a scheme to provide investors in three hedge funds with account statements that materially overstated their interests in the funds and rates of returns. In its administrative order, the Commission found that from June 2000 through September 2001, with the exception of a three-month period, Integral Investment Management, LP, the general partner of three hedge funds, Integral Equity, LP, Integral Hedging, LP and Integral Arbitrage, LP (collectively, the Funds), caused the Funds to overstate to investors the value of their investments by anywhere from 13% to 77% per month. Bizri and BCP were primarily responsible for investing the majority of the Funds' assets through an account at a broker-dealer in the name of the Galileo Fund, LP. By the end of March 2001, Bizri believed that the broker-dealer made significant errors in the Galileo Fund account that prevented him from valuing the account. Despite his inability to value the Galileo Fund account, Bizri continued to accept new investor funds and trade the Funds' assets in the Galileo Fund account. In addition, by the end of March 2001, Bizri knew that the Galileo Fund account statements reported substantial losses. Bizri believed that these perceived errors in the Galileo Fund account went largely unresolved through mid-July 2001, when Bizri and Integral transferred the Funds' assets in the Galileo Fund account to two accounts at another registered broker-dealer. There were no allegations of unresolved trading errors at this broker-dealer. Nevertheless, from mid-July through September 2001, the Funds, through their investment in the two accounts, suffered substantial additional losses. Bizri received monthly account statements purporting to reflect the value of BCP's holdings in the Funds. These statements failed to show the substantial losses that the Funds incurred in the Galileo Fund accounts. Thus, Bizri knew, or was reckless in not knowing, that investors received account statements that materially overstated the value of their interests in the Funds. Bizri and BCP, without admitting or denying the Commission's findings, consented to an order that (1) ordered Bizri and BCP to cease-and-desist from committing or causing any violations and any future violations of the antifraud provisions of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act; (2) barred Bizri from association with any investment adviser, with the right to reapply for association after five years to the appropriate self-regulatory organization, or if there is none, to the Commission; (3) prohibited Bizri and BCP from serving or acting as an employee, officer, director, member of an advisory board, investment adviser or depositor of, or principal underwriter for, a registered investment company or affiliated person of such investment adviser, depositor, or principal underwriter, with the right to reapply for service in any such capacity with the Commission after five years; and (4) directed Bizri and BCP to, within sixty days of the order, jointly and severally pay a $50,000 civil penalty. (Rels. 33-8430; 34-49870; IA-2250; IC-26469; File No. 3-11521) SEC BRINGS ACTIONS ALLEGING HEDGE FUND FRAUD On June 16, the Commission filed a complaint alleging hedge fund fraud perpetrated by Conrad Seghers, age 36, a resident of Garland, Texas, and James Dickey, age 37, a resident of Flower Mound, Texas. The Commission's complaint, filed in federal court in Dallas, alleges that from June 2000 through September 2001, Seghers and Dickey fraudulently offered and sold securities in three Texas-based hedge funds, Integral Equity, LP, Integral Hedging, LP, and Integral Arbitrage, LP (collectively, the Funds). During this period, the Funds raised over $71.6 million from approximately 30 investors. The Commission alleges that Seghers controlled and made investment decisions for the Funds through Integral Investment Management, LP, and that Dickey marketed the Funds to investors. As alleged in the complaint, Seghers and Dickey fraudulently offered the Funds' securities by failing to disclose to investors the substantial losses the Funds incurred and that Seghers was overstating the Funds' assets. Seghers caused the Funds' assets to be overstated by amounts ranging from 13% to 77% per month. The Commission further alleges that Seghers misrepresented to a potential investor, The Art Institute of Chicago, that certain brokerage firm errors did not affect one of the hedge funds, Integral Arbitrage, LP, when, in fact, they did. Based on this statement, The Art Institute invested $22.5 million in Integral Arbitrage, LP. The Commission also alleges that Seghers and Dickey misrepresented to investors that the Funds had prominent brokerage firms at various times as their "prime broker," when the Funds never had a prime broker. In a prime brokerage relationship, the prime broker is a broker-dealer that, among other things, clears and finances customer trades made at other brokerage firms at the customer's request. The Commission charged Seghers and Dickey with violating the securities registration and antifraud provisions of the federal securities laws, Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and also charged Seghers with violating the antifraud provisions of Sections 206(1) and 206(2) of the Investment Advisers Act and Dickey with violating the broker-dealer registration provisions of Section 15(a) of the Exchange Act. The Commission seeks permanent injunctions, disgorgement with prejudgment interest, and civil penalties against Seghers and Dickey. In addition, the Commission instituted and settled public administrative and cease-and-desist proceedings against Samer M. El Bizri and his company, Bizri Capital Partners, Inc. (BCP). [In the Matter of Samer M. El Bizri and Bizri Capital Partners, Inc., Administrative Proceeding File No. 3-11521] The Commission found that Bizri, a resident of Los Angeles, California, and BCP were primarily responsible for investing the majority of the Funds' assets through an account at a broker-dealer. By the end of March 2001, Bizri believed that the broker-dealer had made significant errors in the account that prevented him from valuing the account. Despite this, Bizri continued to accept new investor funds and traded the Funds' assets in the account. In addition, by the end of March 2001, Bizri knew that the account statements reported substantial losses. Bizri received monthly account statements purporting to reflect the value of BCP's holdings in the Funds. These statements failed to show the substantial losses that the Funds incurred in the account. Thus, Bizri knew, or was reckless in not knowing, that investors received account statements that materially overstated the value of their interests in the Funds. Bizri and BCP, without admitting or denying the Commission's findings, consented to an order that (1) ordered Bizri and BCP to cease-and-desist from committing or causing any violations and any future violations of the antifraud provisions of Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act; (2) barred Bizri from association with any investment adviser, with the right to reapply for association after five years; (3) prohibited Bizri and BCP from serving or acting as an employee, officer, director, member of an advisory board, investment adviser or depositor of, or principal underwriter for, a registered investment company or affiliated person of such investment adviser, depositor, or principal underwriter, with the right to reapply for service in any such capacity after five years; and (4) directed Bizri and BCP to pay a $50,000 civil penalty. [SEC v. Conrad P. Seghers and James R. Dickey, Civil Action No. 3:04 CV 1320-K, ND TX] (LR-18749) SEC v. THOMAS GIBSON The Commission today announced that, on May 24, 2004, following a four- day trial, a jury in Chicago, Illinois, returned a verdict in favor of the defendant, Thomas M. Gibson in the case, SEC v. Thomas M. Gibson, No. 02-C-7082 (N.D. Ill.). The Commission charged that Mr. Gibson, 77, had engaged in insider trading in violation of the federal securities laws, specifically Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 promulgated thereunder. During the relevant time period, Mr. Gibson was a member of the board of directors of Cell Pathways, Inc., a publicly-traded biotech company located in Horsham, Pennsylvania. The Commission alleged that on Sept. 20, 2000, Mr. Gibson tipped his friend, Harry Krause with material, nonpublic information concerning the U.S. Food and Drug Administration's decision not to approve Cell Pathway's new drug application for the cancer drug Aptosyn. This action was filed on Sept. 24, 2002, against Mr. Gibson, the Estate of Harry C. Krause and the heirs of Harry C. Krause in the U.S. District Court for the Northern District of Illinois. Prior to trial, the Commission settled its claims against the estate and heirs of Harry Krause in the amount of $150,000. [SEC v. Thomas M. Gibson, Case No. 02- C-7082 (J. Coar), USDC, N.D. Ill., Eastern Division (Chicago)] (LR- 18750) SEC CHARGES FIVE FORMER EXECUTIVES OF ALLOU HEALTHCARE, INC. IN FINANCIAL FRAUD REPORTING SCHEME Today, the Commission filed a complaint in the U.S. District Court for the Eastern District of New York alleging that Victor Jacobowitz, former Chairman of the Board of Directors of Allou Healthcare, Inc. (Allou), and four other former executives engaged in financial reporting fraud. The Commission's complaint alleges that beginning in the 1990s and continuing through March 2003, the defendants engaged in a scheme to defraud Allou's lenders and public investors. The defendants falsified Allou's accounting records, earnings reports, and periodic filings with the Commission by, among other things, materially overstating revenue and inventory. The defendants also manipulated Allou's net income and earnings per share to meet Wall Street's expectations. The defendants conducted this scheme, in part, for their own personal enrichment. The complaint names the following defendants: Victor Jacobowitz (aka Victor Jacobs), age 72, is a resident of Brooklyn, New York. Victor Jacobs served as the chairman of Allou's board of directors from 1985 to May 2003. Herman Jacobowitz (aka Herman Jacobs), age 44, is a resident of Brooklyn, New York. Herman Jacobs served as Allou's CEO from July 2000 to April 2003, and as a director from 1985 to May 2003. Herman Jacobs is a son of Victor Jacobs. Jacob Jacobowitz (aka Jacob Jacobs), age 41, is a resident of Brooklyn, New York. Jacob Jacobs served as executive vice president of Allou from July 2000 to April 2003, and as a director from 1985 to May 2003. Jacob Jacobs is also a son of Victor Jacobs. David Shamilzadeh, age 58, is a resident of New York, New York. Shamilzadeh served as Allou's CFO from April 1990 to September 2001, as Allou's president from July 2000 to April 2003 and as principal accounting officer from September 2001 to April 2003. Shamilzadeh served as a director of Allou from July 1989 to April 2003. Irvin Brown, age 43, is a resident of Monsey, New York. Brown worked at Allou from at least 1991. As the head of the information technology department, Brown functioned as Allou's de facto chief information officer. The complaint alleges the following. Allou, currently a bankrupt distributor of pharmaceuticals and health and beauty products, defrauded its lenders of hundreds of millions of dollars, as well as its public investors. Victor Jacobs and Herman Jacobs engaged in a scheme to misappropriate funds by overstating Allou's revenue, accounts receivable, and inventory. Specifically, Herman Jacobs recorded millions of dollars in false sales to Allou customers, and together with Victor Jacobs manipulated Allou's accounts receivable to make it appear customers were paying for the products. David Shamilzadeh and Irvin Brown prepared a second set of books through password protected computer files to conceal the false invoices and manipulated accounts receivable. Jacob Jacobs was aware of the scheme. In September 2002, a fire destroyed a warehouse in Brooklyn used to store some of Allou's inventory. Allou reported in filings made with the Commission that the inventory destroyed in the fire had a cost-basis value of approximately $86 million. During the fifteen months ended in March 2003, Allou recorded approximately $220 million of falsified sales. As a result of the defendants' conduct, Allou was able to overstate its revenue and accounts receivable and to borrow from its trade creditors significantly more funds than Allou's legitimate business merited. For example, Allou's Form 10-Q, dated Feb. 11, 2003, which reported revenue of $471 million for the nine months ended Dec. 31, 2002 included approximately $153 million of falsified sales, overstating actual revenue by forty- eight percent. In addition, Shamilzadeh and Herman Jacobs manipulated Allou's net income and earnings per share by overstating inventory. By overstating inventory, Allou could understate expenses, and therefore manipulate net income and earnings per share so they would be in line with forecasts Shamilzadeh provided to Wall Street. Allou also borrowed funds from its lenders secured by this nonexistent inventory. Victor Jacobs and Jacob Jacobs were aware of the scheme. Victor Jacobs was simultaneously involved in misappropriating money from Allou by transferring millions of dollars to entities the Jacobs family controlled purportedly to pay for nonexistent inventory. Allou made approximately $179 million in payments to affiliated entities for nonexistent inventory during fiscal year 2002. The complaint alleges that, based on the foregoing, Victor Jacobs, Herman Jacobs, Jacob Jacobs, Shamilzadeh, and Brown violated and/or aided and abetted Allou's violations of the antifraud, issuer reporting, internal controls, and books and records provisions of the federal securities laws. The complaint also alleges that Victor Jacobs, Herman Jacobs, and Shamilzadeh lied to Allou's auditors, and that Herman Jacobs and Shamilzadeh violated the certification requirements of the Sarbanes- Oxley Act of 2002. The Commission's complaint seeks an order permanently enjoining each defendant and ordering them to pay disgorgement and civil penalties. The Commission's complaint also seeks an order barring each defendant from acting as an officer or director of a public company. The Commission acknowledges the assistance of the U.S. Attorney for the Eastern District of New York and the U.S. Postal Inspection Service in connection with this matter. [SEC v. Victor Jacobowitz, et al., Civil Action No. 04 CV 2505, EDNY] (LR-18751; AAE Rel. 2037) CIVIL ACTION AGAINST KENNETH WARD The Commission announced that on June 15 it filed an Application for an Order Directing Compliance With an Order of the Securities and Exchange Commission in the U.S. District Court for the Southern District of Texas, seeking to enforce a Commission Order finding that defendant Kenneth R. Ward violated the antifraud provisions of the federal securities laws and requiring Ward to pay disgorgement and a civil penalty. In an Opinion issued on March 19, 2004, the Commission found that Ward, while associated with Government Securities Corporation of Texas, a now-defunct broker-dealer, defrauded certain Texas municipalities through the offer, sale and purchase of unsuitable high- risk mortgage derivative securities and wrongfully profited from his fraudulent conduct. The Commission's Application alleges that Ward failed to comply with the terms of the Commission's March 19, 2003, Opinion and Order, which, among other things, required that: (1) Ward pay disgorgement in the $249,711, plus prejudgment interest; and (2) Ward pay a civil penalty in the amount of $100,000. In this action, the Commission seeks a federal district court order requiring Ward to comply with the Commission's Order. [SEC v. Kenneth R. Ward, Civil Action No. 04-2272, USDC, SDTX] (LR-18752) INVESTMENT COMPANY ACT RELEASES HARRIS & HARRIS GROUP, INC. A certification has been issued pursuant to Section 851(e) of the Internal Revenue Code of 1986, as amended, that Harris & Harris Group, Inc. was, for the fiscal year ended Dec. 31, 2003, principally engaged in the furnishing of capital to other corporations which are principally engaged in the development or exploitation of inventions, technological improvements, new processes or products not previously generally available. (Rel. IC - 26467 - June 15) SELF-REGULATORY ORGANIZATIONS DELISTING GRANTED An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the common stock, no par value, of Cabletel Communications Corp., effective at the opening of business on June 17. (Rel. 34-49874) 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 ZKID NETWORK CO, 445 WEST ERIE STREET, SUITE 106B, CHICAGO, IL, 60610, 3126540733 - 3,000,000 ($360,000.00) Equity, (File 333-116515 - Jun. 16) (BR. 09) S-3 ZENITH NATIONAL INSURANCE CORP, 21255 CALIFA ST, WOODLAND HILLS, CA, 91367, 8187131000 - 0 ($169,960,000.00) Equity, (File 333-116516 - Jun. 16) (BR. 01) S-1 GFI Group Inc., 100 WALL STREET, NEW YORK, NY, 10005, 212-968-4100 - 0 ($100,000,000.00) Equity, (File 333-116517 - Jun. 16) (BR. 07) S-8 K2 INC, 2051 PALOMAR AIRPORT ROAD, CARLSBAD, CA, 92009, 7604941044 - 0 ($30,060,000.00) Equity, (File 333-116518 - Jun. 16) (BR. 05) S-4 GCI INC, 2550 DENALI ST, STE 1000, ANCHORAGE, AK, 99503, 9072655600 - 0 ($250,000,000.00) Other, (File 333-116519 - Jun. 16) (BR. 37) S-8 MERCER INTERNATIONAL INC, 14900 INTERURBAN AVENUE SOUTH, SUITE 282, SEATTLE, WA, 98168, 2066744639 - 0 ($8,380,000.00) Equity, (File 333-116520 - Jun. 16) (BR. 04) S-1 INTERNATIONAL DISPLAYWORKS INC, 599 MENO DRIVE, STE, ROCKLIN, CA, 95765, 5033759300 - 0 ($25,458,750.00) Equity, (File 333-116521 - Jun. 16) (BR. 36) S-8 CALIFORNIA COASTAL COMMUNITIES INC, 6 EXECUTIVE CIRCLE, SUITE 250, IRVIN, CA, 92614, 9492507700 - 0 ($2,436,000.00) Equity, (File 333-116522 - Jun. 16) (BR. 08) S-8 OBIE MEDIA CORP, 4211 W 11TH AVE, EUGENE, OR, 97402, 5416868400 - 319,300 ($1,136,708.00) Equity, (File 333-116523 - Jun. 16) (BR. 37) S-8 OBIE MEDIA CORP, 4211 W 11TH AVE, EUGENE, OR, 97402, 5416868400 - 100,000 ($356,000.00) Equity, (File 333-116524 - Jun. 16) (BR. 37) S-3 ADVANCED POWER TECHNOLOGY INC, 405 SW COLUMBIA STREET, BEND, OR, 97702, 5413828028 - 0 ($44,883,350.00) Equity, (File 333-116525 - Jun. 16) (BR. 36) S-4 FNB CORP/FL/, F.N.B. CORPORATION, ONE F.N.B. BOULEVARD, HERMITAGE, PA, 16148, 724-981-6000 - 0 ($73,814,733.00) Equity, (File 333-116526 - Jun. 16) (BR. 07) S-3 MACE SECURITY INTERNATIONAL INC, 1000 CROWFORD PLACE, SUITE 400, MOUNT LAUREL, NJ, 08054, 8567782300 - 1,098,000 ($6,829,560.00) Equity, (File 333-116527 - Jun. 16) (BR. 06) S-8 CARRIZO OIL & GAS INC, 14701 ST MARYS LANE, STE 800, HOUSTON, TX, 77079, 2814961352 - 850,000 ($7,803,000.00) Equity, (File 333-116528 - Jun. 16) (BR. 04) S-8 BRAVO FOODS INTERNATIONAL CORP, 11300 US HIGHWAY 1 SUITE 202, NORTH PALM BEACH, FL, 33408, 5616251411 - 87,195 ($23,542.65) Equity, (File 333-116529 - Jun. 16) (BR. 04) S-4 WHITNEY HOLDING CORP, 228 ST CHARLES AVE, NEW ORLEANS, LA, 70130, 5045867570 - 966,201 ($42,967,379.00) Equity, (File 333-116530 - Jun. 16) (BR. 07) S-3 DIGITAL LIGHTWAVE INC, 8134426677 - 7,500,000 ($14,925,000.00) Equity, (File 333-116531 - Jun. 16) (BR. 37) S-8 ACE LTD, ACE BLDG, 30 WOODBOURNE AVE, HAMILTON HM 08 BERMU, D0, 00000, 8092955200 - 15,000,000 ($626,100,000.00) Equity, (File 333-116532 - Jun. 16) (BR. 01) S-3 SATCON TECHNOLOGY CORP, 161 FIRST STREET, CAMBRIDGE, MA, 02142, 6176610540 - 0 ($25,000,000.00) Equity, (File 333-116533 - Jun. 16) (BR. 36) S-8 HEINZ H J CO, 600 GRANT ST, PITTSBURGH, PA, 15219, 4124565700 - 25,000 ($940,750.00) Equity, (File 333-116534 - Jun. 16) (BR. 04) S-8 FIFTH THIRD BANCORP, 38 FOUNTAIN SQ PLZ, FIFTH THIRD CENTER, CINCINNATI, OH, 45263, 5135795300 - 935,939 ($16,018,105.33) Equity, (File 333-116535 - Jun. 16) (BR. 07) F-3 TRINITY BIOTECH PLC, IDA BUSINESS PARK, BRAY, CO WICKLOW, IRELAND, DUBLIN IRELAND, L2, 18, 01135312955111 - 3,479,000 ($10,002,125.00) Equity, (File 333-116537 - Jun. 16) (BR. 01) S-3 CROSSTEX ENERGY LP, 0 ($250,000,000.00) Other, (File 333-116538 - Jun. 16) (BR. 04) S-8 LEADIS TECHNOLOGY INC, 474 POTRERO AVENUE, SUITE A, SUNNYVALE, CA, 94085, 4083878800 - 0 ($60,381,457.88) Equity, (File 333-116539 - Jun. 16) (BR. 36) S-3 BUCKEYE PARTNERS L P, 5002 BUCKEYE RD., EMMAUS, PA, 18049, 4842324000 - 750,000,000 ($750,000,000.00) Non-Convertible Debt, (File 333-116540 - Jun. 16) (BR. 04) S-8 NATIONAL DENTEX CORP /MA/, 526 BOSTON POST ROAD, WAYLAND, MA, 01778, 5083584422 - 250,000 ($7,535,000.00) Other, (File 333-116541 - Jun. 16) (BR. 01) S-1 TEXAS UNITED BANCSHARES INC, P.O. BOX B, LA GRANGE, TX, 78945, 9799687261 - 0 ($40,000,010.00) Equity, (File 333-116542 - Jun. 16) (BR. 07) S-3 DECODE GENETICS INC, 8 STURLUGATA, IS 101, REYJKAVIK, K6, 00000, 011 354 570 1900 - 0 ($150,000,000.00) Debt Convertible into Equity, (File 333-116543 - Jun. 16) (BR. 01) S-8 STRATAGENE CORP, 11011 N TORREY PINES ROAD, LA JOLLA, CA, 92037, 0 ($39,172,929.08) Equity, (File 333-116544 - Jun. 16) (BR. 01) S-8 METABASIS THERAPEUTICS INC, 9390 TOWNE CENTRE DRIVE, SAN DIEGO, CA, 92121, 0 ($13,722,015.24) Equity, (File 333-116545 - Jun. 16) (BR. 01) S-8 NUVASIVE INC, 10065 OLD GROVE RD, SAN DIEGO, CA, 92131, 8582717070 - 0 ($32,968,050.00) Equity, (File 333-116546 - Jun. 16) (BR. 36) S-8 SYMANTEC CORP, 20330 STEVENS CREEK BLVD, CUPERTINO, CA, 95014, 4082539600 - 3,103,258 ($129,002,435.00) Equity, (File 333-116547 - Jun. 16) (BR. 03) S-8 ELECTRONICS FOR IMAGING INC, 303 VELOCITY WAY, FOSTER CITY, CA, 94404, 6503573500 - 3,750,000 ($102,300,000.00) Equity, (File 333-116548 - Jun. 16) (BR. 03) S-3 PERFICIENT INC, 1120 SOUTH CAPITAL OF TEXAS HWY,, SUITE 220, BLDG. 3, AUSTIN, TX, 78746, 5125316000 - 0 ($896,030.64) Equity, (File 333-116549 - Jun. 16) (BR. 03) S-8 BLACK BOX CORP, 1000 PARK DR, LAWRENCE, PA, 15055, 4128736788 - 0 ($24,228,500.00) Equity, (File 333-116550 - Jun. 16) (BR. 03) S-8 BLACK BOX CORP, 1000 PARK DR, LAWRENCE, PA, 15055, 4128736788 - 0 ($811,000.00) Equity, (File 333-116551 - Jun. 16) (BR. 03) S-4 PHILLIPS VAN HEUSEN CORP /DE/, 200 MADISON AVENUE, NEW YORK, NY, 10016, 2123813500 - 0 ($150,000,000.00) Debt Convertible into Equity, (File 333-116552 - Jun. 16) (BR. 02) 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: . 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 10 11 12 13 DATE COMMENT ------------------------------------------------------------------------------------------------ AAIPHARMA INC DE X X 06/15/04 ABFC ASSET-BACKED CERTIFICATES SERIES DE X X 06/15/04 AMEND ABRAXAS PETROLEUM CORP NV X 06/16/04 ACTUATE CORP DE X X 06/09/04 ADVANCED MEDICAL OPTICS INC DE X X 06/15/04 ADVO INC DE X X X X 06/14/04 ALARIS MEDICAL SYSTEMS INC DE X X 06/09/04 ALICO INC FL X 06/07/04 AMEND ALLETE INC MN X 06/15/04 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE X X 06/15/04 AMERICAN EXPRESS MASTER TRUST DE X X 06/15/04 AMERICAN HEALTHWAYS INC DE X X 06/16/04 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE X X 06/15/04 AMERICAN NATURAL ENERGY CORP OK X 06/16/04 APOGENT TECHNOLOGIES INC WI X X 06/15/04 ARCH CHEMICALS INC VA X 04/02/04 AMEND ARIAD PHARMACEUTICALS INC DE X X 06/16/04 ASHFORD HOSPITALITY TRUST INC MD X 06/16/04 ATRIUM COMPANIES INC DE X X 06/01/04 AZUREL LTD X 06/15/04 BADGER STATE ETHANOL LLC WI X 06/15/04 BANC OF AMERICA MTG SEC INC MORT PASS DE X X 06/08/04 AMEND BEAR STEARNS COMMERCIAL MORTGAGE SECU DE X X 06/14/04 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE X X 06/14/04 BEST BUY CO INC MN X X 06/16/04 BNS CO DE X X 06/11/04 BOSTON BIOMEDICA INC MA X X 06/08/04 BRITTON & KOONTZ CAPITAL CORP MS X X 06/15/04 BROADWAY FINANCIAL CORP \DE\ DE X 06/16/04 BSD MEDICAL CORP DE X X 06/16/04 C-CHIP TECHNOLOGIES CORP NV X X 06/16/04 CADMUS COMMUNICATIONS CORP/NEW VA X X 06/11/04 Cell Power Technologies Inc X X 06/11/04 CENTRAL FEDERAL CORP DE X X 06/10/04 CHARLES RIVER ASSOCIATES INC MA X X 06/16/04 CHEYENNE RESOURCES INC WY X 06/11/04 CHINA FUND INC MD X 05/01/04 CNH CAPITAL RECEIVABLES INC DE X X 06/15/04 CNH CAPITAL RECEIVABLES INC DE X X 06/15/04 CNH CAPITAL RECEIVABLES INC DE X X 06/15/04 CNH CAPITAL RECEIVABLES INC DE X X 06/15/04 CNH CAPITAL RECEIVABLES INC DE X X 06/15/04 CNH CAPITAL RECEIVABLES INC DE X X 06/15/04 CNH WHOLESALE RECEIVABLES INC DE X X 06/15/04 COGNITRONICS CORP NY X 06/15/04 COHESANT TECHNOLOGIES INC DE X X 06/16/04 COLGATE PALMOLIVE CO DE X X 06/01/04 COMM 2004-LNB3 COMMERCIAL MORTGAGE PA DE X X 06/16/04 COMMERCIAL NATIONAL FINANCIAL CORP /P PA X 06/15/04 COMMUNICATION INTELLIGENCE CORP DE X 06/16/04 COMPUCREDIT CORP GA X X 06/16/04 CONSECO INC DE X X 06/15/04 CONSOLIDATED EDISON CO OF NEW YORK IN NY X X 02/11/04 CONTINENTAL AIRLINES INC /DE/ DE X 06/15/04 CROWN CRAFTS INC DE X X 06/16/04 CULP INC NC X 05/02/04 CWALT INC X X 06/16/04 CYTOKINETICS INC X X 06/16/04 DEERE JOHN RECEIVABLES INC DE X X 06/16/04 DEERE JOHN RECEIVABLES INC DE X X 06/16/04 DIAMETRICS MEDICAL INC MN X X 06/09/04 DIOMED HOLDINGS INC NV X X 06/15/04 DIOMED HOLDINGS INC NV X 06/15/04 DPAC TECHNOLOGIES CORP CA X X X X 06/14/04 ECOLLEGE COM DE X 06/16/04 ECOLOGY & ENVIRONMENT INC NY X X 06/15/04 EL PASO CORP/DE DE X 06/16/04 ELECTRONIC DATA SYSTEMS CORP /DE/ DE X 06/16/04 ELIZABETH ARDEN INC FL X X 06/15/04 ELIZABETH ARDEN INC FL X X 06/15/04 AMEND EMERGING VISION INC NY X 05/24/04 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