SEC NEWS DIGEST Issue 2002-59 March 27, 2002 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS CLOSED MEETING - TUESDAY, APRIL 2, 2002 - 10:00 A.M. The subject matter of the closed meeting scheduled for Tuesday, April 2, 2002, will be: opinions; formal order of private investigation; regulatory matter regarding financial institutions; institution and settlement of injunctive actions; andinstitution and settlement of administrative proceedings of an enforcement nature. CLOSED MEETING - WEDNESDAY, APRIL 3, 2002 - 10:00 A.M. The subject matter of the closed meeting scheduled for Wednesday, April 3, 2002, will be: formal orders of private investigation; institution and settlement of injunctive actions; and institution and settlement of administrative proceedings of an enforcement nature. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact the Office of the Secretary at (202) 942-7070. SEC ANNOUNCES FINANCIAL DISCLOSURE AND AUDITOR OVERSIGHT ROUNDTABLE IN CHICAGO The Securities and Exchange Commission will hold a roundtable discussion in Chicago on April 4 to examine proposals to better protect investors by reforming financial disclosure and auditor oversight. Roundtable panelists will include experts from corporate America, securities regulation, financial services, academia and other fields. The SEC will announce a list of roundtable panelists and moderators next week. The morning session (10:00 a.m. to noon) will focus on financial disclosure. Key questions for discussion include: * What information do investors need to make informed investment decisions? * How can financial disclosures be made more intelligible? * What information needs to be communicated more quickly, and how can that be accomplished? The afternoon session (1:30 to 3:30 p.m.) will be devoted to auditor oversight, including discussions of: * What structure-governmental body, private organization or other-can best oversee accounting regulation? * What should be the membership of such an organization, and how should it be funded? * How can independent decision-making be assured? The public is invited to attend the roundtable on a first-come, first- served basis, but seating is limited. The SEC will also offer an audio Webcast of the event on the SEC Web site free of charge. The roundtable will take place at the SEC's Midwest Regional Office, 9th floor, 175 W. Jackson Blvd, Chicago. The SEC conducted similar roundtable discussions earlier this month in New York City and Washington, D.C. (Press Rel. 2002-46) ENFORCEMENT PROCEEDINGS PUBLIC ADMINISTRATIVE PROCEEDINGS INSTITUTED AGAINST AND SIMULTANEOUSLY SETTLED WITH EDWARD MULLER On March 26, the Commission entered an Order Instituting Public Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions against Edward J. Muller of Wellington, Florida, based on his conviction for conspiracy to commit mail and wire fraud, arising from his activities while associated with a registered broker-dealer and involving the purchase and sale of securities (U.S. v. Edward Muller, Case No. 00-8071-001 CR-Middlebrooks, S.D. Fla. 2000). The Commission simultaneously accepted the Offer of Settlement submitted by Muller wherein he agreed to the entry of an order barring him from association with any broker or dealer and barring him from participation in any offering of a penny stock. The Order alleged that Muller pled guilty to a one-count information charging him with conspiracy to commit mail and wire fraud. The information alleged that Muller conspired to knowingly and willfully devise a scheme and artifice to defraud investors by means of false and fraudulent pretenses, representations and promises in connection with the promotion and offering of securities in Omnigene Diagnostics, Inc., a now defunct penny stock issuer. Muller was sentenced to thirteen months in prison, two years supervised release and ordered to pay $134,019 in restitution. (Rel. 34-45646; File No. 3-10740) SEC FILES SETTLED ADMINISTRATIVE PROCEEDING AGAINST KIMBERLY-CLARK CORPORATION AND ITS CHIEF FINANCIAL OFFICER FOR REPORTING VIOLATIONS The Commission today instituted settled cease-and-desist proceedings pursuant to Section 21C of the Securities Exchange Act of 1934 against Kimberly-Clark and John W. Donehower, its Chief Financial Officer. The order, to which the respondents consented without admitting or denying the findings, finds that they violated the reporting provisions of the Exchange Act in connection with a $1.44 billion restructuring charge Kimberly-Clark recorded after its 1995 merger with Scott Paper Company. The order finds that Kimberly-Clark materially overstated the restructuring charge by accruing $354 million of merger-related expenses that did not constitute restructuring liabilities under Generally Accepted Accounting Principles (GAAP) as of December 31, 1995. The order also finds that between 1996 and 1998, Kimberly-Clark failed to account for certain of the liabilities associated with this $1.44 billion restructuring charge in accordance with GAAP. According to the order, during this time period, Kimberly-Clark did not record changes in estimates for the restructuring liability on its income statement. Instead, the order finds that in certain cases Kimberly-Clark reallocated changes in estimates among the numerous merger and integration programs (including new programs) and transferred any excess amounts to a restructuring reserve sub-account. According to the order on a quarterly basis, Kimberly-Clark released certain amounts from the restructuring reserve sub-account into earnings and maintained an accrual for merger-related contingencies on its books, which was contrary to GAAP. In August 1999, Kimberly-Clark voluntarily restated its financial statements for 1995, 1996, 1997, 1998 and the first quarter of 1999 for these matters. The order finds that Kimberly-Clark violated and Donehower caused violations of Section 13(a) of the Exchange Act and Rules 13a-1 and 13a- 13 thereunder and requires them to cease and desist from committing or causing violations of those provisions. (Rel. 34-45653; AAER-1533; File No. 3-10741) FINAL JUDGMENT ENTERED AGAINST ETS PAYPHONES, INC. AND CHARLES EDWARDS The Commission announced that on January 16, 2002, Judge Jack T. Camp of the United States District Court for the Northern District of Georgia entered a final judgment of permanent injunction as to defendant ETS Payphones, Inc. (ETS), enjoining ETS from further violations of 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. ETS consented to the entry of the judgment without admitting or denying the allegations of the Commission's complaint. Further, the Court ordered disgorgement against ETS in the amount of $190 million plus prejudgment interest, but waived this amount due to defendant's demonstrated financial inability to pay. The Court did not order ETS to pay a civil penalty. The complaint, filed on September 30, 2000, alleged that ETS and its founder, Charles E. Edwards, engaged in fraud in the offer and sale of unregistered securities in the form of investment contracts, and alleged that the defendants promoted a massive fraudulent scheme through the use of insurance agents and over the Internet, in which ETS raised more than $300 million from more than 10,000 mostly elderly investors. For tips on how to avoid Internet "pump-and-dump" stock manipulation schemes, visit http://www.sec.gov/investor/online/pump.htm. For more information about Internet fraud, visit http://www.sec.gov/divisions/enforce/internetenforce.htm. To report suspicious activity involving possible Internet fraud, visit http://www.sec.gov/complaint.shtml. See also: LR-16760 (October 10, 2000); and LR-16813 (November 30, 2000). [SEC v. ETS Payphones, Inc. and Charles E. Edwards, Civil Action File No. 1:00-CV-2532-ITC, NDGA, January 16, 2002] (LR-17436) SEC FILES ACTION AGAINST FIRST FLORIDA COMMUNICATIONS, INC. AND PAUL BELL The Commission announced today that on March 21, 2002 it filed an action for securities fraud in the United States District Court for the District of Utah against First Florida Communications, Inc., (FFCI), a Florida corporation, and Paul Richard Bell. The SEC alleges in its complaint that between September 1998 and May 1999, Bell, as chairman of FFCI's board of directors, grossly inflated the value of FFCI's assets and misrepresented FFCI's access to funding in meetings with prospective FFCI investors. Additionally, from at least December 1998 through June 11, 1999, FFCI posted on its Internet web pages a balance sheet, prepared by Bell, which overstated the value of FFCI's assets by more than 1000 percent. During the period of the misconduct alleged herein, FFCI stock was listed on the OTC Bulletin Board. The Commission seeks permanent injunctions against FFCI and Bell enjoining further violations of 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, and seeks disgorgement with prejudgment interest, an accounting, an officer and director bar and civil money penalties against Bell. Without admitting or denying the allegations in the SEC's complaint, except as to jurisdiction, FFCI consented to the entry of a final judgment of permanent injunction that would enjoin it from future violations of Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. [SEC v. First Florida communications, Inc. and Paul Richard Bell, Sr., Case No. 2:02CV-0231B, District of Utah, complaint filed March 21, 2002] (LR-17437) SEC HALTS $98 MILLION PRIME BANK SCHEME AND CHARGES RESOURCE DEVELOPMENT INTERNATIONAL, LLC, DAVID EDWARDS, JAMES EDWARDS, JADE ASSET MANAGEMENT, LTD., SOUND FINANCIAL SERVICES, INC., INTERCOASTAL GROUP, LLC, INTERCOASTAL GROUP II, LLC, KEVIN LYNDS, GERALD STOCK, BLACKWOLF HOLDINGS, LLC and WILLIAM WHELAN WITH SECURITIES FRAUD On March 25, 2002, Judge Jerry Buchmeyer, United States District Court for the Northern District of Texas, granted the Commission's Motion for Temporary Restraining Order and issued an Ex Parte Order Freezing Assets and Requiring an Accounting and Repatriation of Assets, and appointed a receiver for all defendants and relief defendants. The Commission's complaint alleged that the defendants raised at least $98.7 million from investors through false claims that their monies would be used to trade financial instruments with the "top 25" or "top 50" world banks in a program sponsored by the Federal Reserve, generating annual returns of 48 to 120 percent with complete safety of principal. In reality, the prime bank program marketed to investors does not exist and investor funds have been misappropriated for personal and unauthorized uses, including making Ponzi payments The complaint charges that the defendants violated the antifraud provisions of the Securities Exchange Act of 1934 and the Securities Act of 1933, as well as registration provisions of the Securities Act. Further, the complaint alleges that the Edwards, Whelan, Stock and Lynds violated the broker-dealer registration provisions of the Securities Act. The Commission acknowledges the assistance of the State of Washington Department of Financial Institutions Securities Division; the Alabama Securities Commission; the State of Wisconsin Department of Financial Institutions; the District Attorney's Office of Santa Clara County, California; the Arizona Corporation Commission, Securities Division; the Arizona Attorney General's Office and the Board of Governors of the Federal Reserve System. [SEC v. Resource Development International, LLC, et al., U.S.D.C./Northern District of Texas/Dallas Division, Civil Action No. 3:02-CV-0605-H] (LR-17438) SEC OBTAINS EMERGENCY COURT ORDERS FOR ALLEGED VIOLATIONS OF PREVIOUS INJUNCTION On March 26, the Commission filed a contempt action and obtained emergency relief against Roc G. Hatfield and his Florida company, Global Diamond Fund Inc. According to the SEC's court papers, Hatfield and GDF are fraudulently offering unregistered securities to potential investors in blatant disregard of prior permanent injunctions and the federal securities laws. The court granted the Commission's request for orders temporarily freezing Hatfield's and GDFs' assets and appointed a receiver to take control of GDF. The Commission is also seeking to have Hatfield and GDF held in contempt of court and ordered to disgorge all profits they received from the offer and sale of GDF securities. According to the SEC's contempt application, Hatfield and GDF are fraudulently selling high yield notes in an unregistered offering, purportedly secured by diamonds, and claiming to offer a return of 24% in nine months. Although GDF's offering materials contain glowing descriptions of Hatfield's background, they conceal Hatfield's extensive history of violating the securities laws, including two separate injunctions (one involving a purported international mining company) previously entered against him in cases brought by the SEC. Hatfield was most recently enjoined by a federal court in Tampa on Sept. 8, 1995, in SEC v. Marada Global Corporation, Marada Capital, Inc. and Roc G. Hatfield, Case No. 94-1504-CIV-T-21A. The contempt application also alleges that GDF's offering materials fail to disclose that its "chief diamond buyer," Jack Paulsen, is also a recidivist securities law violator. The final judgment in the Marada action enjoins Hatfield from, among other things, violating the antifraud and securities registration provisions of the federal securities laws. The SEC has also previously barred Hatfield from the securities industry. Several states have also taken enforcement actions against Hatfield, and he served jail time in California after pleading guilty to criminal fraud, false pretenses, and the unlawful sale of securities. David Nelson, Regional Director of the SEC's Southeast Regional Office in Miami, said that the SEC's action shows its commitment to protecting investors from serial securities laws violators. "The SEC's civil injunctive authority is one of its most important regulatory tools, and this action re-emphasizes the agency's intent to take prompt action against those who ignore court orders and try again to violate the federal securities laws," Nelson said. U.S. Dist. Judge Richard A. Lazzara of Tampa granted the SEC's contempt application. The Court ordered that Hatfield and GDF show cause at a hearing on April 26, 2002, why they should not be held in civil contempt. The Court also ordered GDF to provide an accounting within five business days of all funds it received from the sale of GDF securities. [SEC v. Marada Global Corporation, Marada Capital and Hatfield, Case No. 94-CV-1504] (LR-17441; Press Rel. 2002-45) INVESTMENT COMPANY ACT RELEASES ORDER OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT An order has been issued under Section 8(f) of the Investment Company Act declaring that COVA Series Trust has ceased to be an investment company. (Rel. No. IC-25498 - March 25) FRANKLIN STRATEGIC SERIES, ET AL. An order has been issued on an application filed by Franklin Strategic Series, et al., exempting applicants from Section 17(a) of the Investment Company Act. The order permits certain series of registered open-end management investment companies to acquire all of the assets, net of liabilities, of certain corresponding series of another registered open-end management investment company. Because of certain affiliations, applicants may not rely on Rule 17a-8 under the Act. (Rel. IC-25499 - March 26) NORTHBROOK LIFE INSURANCE COMPANY, ET AL. A notice has been issued giving interested persons until April 22, 2002 to request a hearing on an application filed by Northbrook Insurance Company, Northbrook Variable Annuity Account II, Allstate Life Insurance Company of New York, Allstate Life of New York Variable Annuity Account II and Morgan Stanley DW Inc. (the Applicants). Applicants seek an order to amend an existing order pursuant to Section 11 (a) of the Investment Company Act approving the terms of an offer by Applicants of a new Longevity Reward Rider (LLR) that (a) upon death of a contract's owner gives the surviving spouse the option of continuing the contract with a value equal to the death benefit then payable, (b) reduces or waives certain charges, and (c) imposes a new withdrawal charge on purchase payments made before or after the rider's issue date. (Rel. IC-25500 - March 26) HOLDING COMPANY RELEASE ENTERGY LOUISIANA, INC. A supplemental order has been issued authorizing Entergy Louisiana, Inc., a public utility subsidiary of Entergy Corporation, a registered holding company, to increase fees in connection with the issuance of securities. (Rel. 35-27510) SELF-REGULATORY ORGANIZATIONS DELISTING An order has been issued granting the application of the Philadelphia Stock Exchange to Strike from Listings and Registration the Cumulative Preferred Stock, 4 1/2 Series, of Appalachian Power Corporation, effective at the opening of business on March 26, 2002. (Rel. 34-45645) 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 ABN AMRO MORTGAGE CORP SERIES 1998-2 DE X 03/01/02 ABN AMRO MORTGAGE CORP SERIES 1998-3 DE X 03/01/02 ABN AMRO MORTGAGE CORP SERIES 1998-4 DE X 03/01/02 ABN AMRO MORTGAGE CORP SERIES 1998-5 DE X 03/01/02 AGTSPORTS INC CO X 03/21/02 AHL SERVICES INC GA X X 03/21/02 ALEXION PHARMACEUTICALS INC DE X X 03/19/02 ALKERMES INC PA X X 03/20/02 AMERICAN CLASSIC VOYAGES CO DE X X 03/15/02 AMERICAN MEDICAL SECURITY GROUP INC WI X X 03/25/02 AMERICAN SOUTHWEST FINANCIAL SECURITI AZ X 03/01/02 AMERIQUEST MORTGAGE SECURITIES INC DE X 03/21/02 ANCHOR GLASS CONTAINER CORP /NEW DE X X 03/26/02 ANSYS INC DE X X 03/19/02 APARTMENT INVESTMENT & MANAGEMENT CO MD X X 03/25/02 AT COMM CORP DE X X X 03/25/02 AZURIX CORP DE X X 03/15/02 BANK OF NEW YORK CO INC NY X X 03/15/02 BANYAN STRATEGIC REALTY TRUST MA X X 03/25/02 BEAR STEARNS ASSET BACKED SECURITIES DE X 03/01/02 BEAR STEARNS COMMERCIAL MORTGAGE SEC NY X X 03/25/02 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE X 03/01/02 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE X X 03/25/02 BEAR STEARNS MORT SEC INC COM MORT PA NY X X 03/15/02 BEAR STEARNS MORT SEC INC COMM MORT P NY X X 03/15/02 BISYS GROUP INC DE X X 03/07/02 BREK ENERGY CORP NV X 03/22/02 CALPINE CORP DE X X 03/25/02 CAREER EDUCATION CORP DE X X 03/25/02 CAREER WORTH INC NV X X X 03/06/02 CENTEX HOME EQUITY LOAN TRUST 2002-A X X 03/25/02 CHASE MORTGAGE FINANCE CORP DE X X 03/26/02 CHILDTIME LEARNING CENTERS INC MI X X 03/21/02 CIENA CORP DE X X 03/26/02 CLECO CORP LA X 03/26/02 AMEND CNH CAPITAL RECEIVABLES INC DE X X 03/15/02 CNH RECEIVABLES INC DE X X 03/15/02 COBALT CORP WI X X 03/19/02 COLONY BANKCORP INC GA X X 03/26/02 COMMERCIAL MORTGAGE PASS THROUGH CERT DE X X 03/15/02 COMMERCIAL MORTGAGE PASS THRU CERTIFI DE X X 03/25/02 CREDIT SUISSE FIRST BOSTON MORTGAGE A DE X X 03/26/02 AMEND CROSS COUNTRY INC DE X X 03/21/02 CUTTER & BUCK INC WA X X 03/14/02 DDI CORP CA X X 03/25/02 DOLLAR GENERAL CORP TN X 03/26/02 EMAGIN CORP NV X X 03/04/02 EMERSON ELECTRIC CO MO X 03/26/02 ENTERNET INC NV X X X 03/21/02 EQCC ASSET BACKED CORP DE X X 03/25/02 EQCC ASSET BACKED CORP DE X X 03/26/02 FIRST SECURITY GROUP INC/TN TN X X 03/13/02 FIRST UNION COM MOR SEC INC COM MOR P NY X X 03/15/02 FIRST UNION COMM MORT TRUST COMM MOR NY X X 03/15/02 FIRST UNION COMM MORT TRUST COMM MOR NY X X 03/25/02 FIRST UNION COMM MORT TRUST COMM MOR NY X X 03/25/02 FIRST UNION COMM MORT TRUST COMM MOR NY X X 03/25/02 FIRST UNION COMMERCIAL MORTGAGE PASS NC X X 03/14/02 FIRST UNION LEH BRO BANK OF AMER COM NY X X 03/18/02 FIRST UNION NATIONAL BANK COM MORT PA NC X X 03/25/02 FIRST UNION NATIONAL BANK COM MORT PA NC X 03/01/02 FISHER COMMUNICATIONS INC WA X X 03/26/02 FREESOFTWARECLUB COM DE X X X X X X X 03/07/02 GLOBAL INDUSTRIES LTD LA X X 03/21/02 GRAND COURT LIFESTYLES INC DE X 03/19/02 GREENLAND CORP NV X X X 03/26/02 AMEND GREYSTONE DIGITAL TECHNOLOGY INC DE X X 03/25/02 GULF WEST BANKS INC FL X X 03/26/02 HARBORTOWN CORP DE X X 12/31/01 HARTFORD FINANCIAL SERVICES GROUP INC DE X X 03/26/02 HARTFORD FINANCIAL SERVICES GROUP INC DE X X 03/26/02 HARTFORD LIFE INC DE X X 03/26/02 HARTFORD LIFE INSURANCE CO CT X X 03/26/02 HELLER EQUIPMENT ASSET RECEIVABLES TR DE X X 03/13/02 HELLER EQUIPMENT ASSET RECEIVABLES TR DE X X 03/14/02 HIPSTYLE COM INC FL X 02/28/01 HOUSEHOLD AUTOMOTIVE TRUST IV SERIES DE X 03/18/02 HOUSEHOLD AUTOMOTIVE TRUST V SERIES 2 DE X 03/18/02 HOUSEHOLD AUTOMOTIVE TRUST VI SERIES NV X 03/18/02 IDACORP INC ID X 03/25/02 IMH ASSETS CORP DE X X X 02/27/02 IMPAC SECURED ASSETS CORP CA X 02/26/02 IMPAC SECURED ASSETS CORP CA X 02/26/02 INDIANA GAS CO INC IN X 12/31/01 INTERNATIONAL STAR INC NV X 03/25/02 ITT INDUSTRIES INC IN X X 03/22/02 LEHMAN BROTHERS HOLDINGS INC DE X 03/26/02 LINENS N THINGS INC DE X X 03/25/02 LINK GROUP INC CO X X X X X 03/25/02 LITTLE SWITZERLAND INC/DE DE X X 02/15/02 LOTUS PACIFIC INC DE X X X 03/26/02 MARINE PETROLEUM TRUST TX X X 03/26/02 MARTEK BIOSCIENCES CORP DE X X 03/26/02 MASTR ASSET SECURITIZATION TRUST 2002 X X 03/15/02 MERRY LAND PROPERTIES INC GA X 12/31/02 METROPOLITAN EDISON CO PA X X 03/25/02 MICROVISION INC WA X X 03/07/02 MOHAWK INDUSTRIES INC DE X X 03/25/02 MOHEGAN TRIBAL GAMING AUTHORITY X X 03/26/02 MORGAN STANLEY DEAN WITTER & CO DE X X 03/26/02 MULTI LINK TELECOMMUNICATIONS INC CO X X 03/19/02 MULTI LINK TELECOMMUNICATIONS INC CO X X 03/19/02 MULTI LINK TELECOMMUNICATIONS INC CO X X 03/19/02 MULTI LINK TELECOMMUNICATIONS INC CO X X 03/19/02 NATION ENERGY INC DE X 03/25/02 NATIONAL CITY CREDIT CARD MASTER TRUS X X 03/15/01 AMEND NATIONSLINK FUNDING CORP 1999-LTL-1 C DE X 03/01/02 NATIONSLINK FUNDING CORP 1999-LTL-1 C DE X 03/01/02 NATIONSLINK FUNDING CORP 1999-LTL-1 C DE X 03/01/02 NETWORKS ASSOCIATES INC/ DE X X 03/26/02 NEWFIELD EXPLORATION CO /DE/ DE X X 03/26/02 NOCOPI TECHNOLOGIES INC/MD/ MD X X 03/23/01 ONVIA COM INC DE X X 03/25/02 ORGANOGENESIS INC DE X X 03/13/02 AMEND PACTIV CORP DE X X 03/20/02 PC EPHONE INC NV X X X 02/25/02 AMEND PHOENIX COMPANIES INC/DE DE X X 03/31/02 PHOENIX COMPANIES INC/DE DE X X 03/31/02 PLAYTEX PRODUCTS INC DE X X 03/26/02 PROFESSIONAL VETERINARY PRODUCTS LTD MO X X 03/20/02 PROVIDIAN FINANCIAL CORP DE X 03/25/02 PROVIDIAN MASTER TRUST X 03/15/02 PROXIM CORP DE X X 03/26/02 QUIXOTE CORP DE X 03/18/02 RAILWORKS CORP DE X 03/15/02 RCN CORP /DE/ DE X X 03/26/02 REMINGTON OIL & GAS CORP DE X X 03/22/02 RENAISSANCE MORTGAGE ACCEPTANCE CORP DE X X 03/04/02 RESIDENTIAL ACCREDIT LOANS INC DE X X 05/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 03/25/02 RESIDENTIAL ASSET SECURITIES CORP DE X X 03/26/02 RESIDENTIAL FUNDING MORTGAGE SECURITI DE X X 03/25/02 RTIN HOLDINGS INC TX X X 03/19/02 SABRE HOLDINGS CORP DE X X 05/19/02 SENTO CORP UT X 03/26/02 SIBONEY CORP MD X X 03/26/02 SILK BOTANICALS COM INC FL X X 01/06/02 AMEND SOUTHERN INDIANA GAS & ELECTRIC CO IN X 12/31/01 SPORTS CLUB CO INC DE X X 03/18/02 STEINER LEISURE LTD C5 X X 07/03/01 AMEND STOCKGROUP INFORMATION SYSTEMS INC CO X 03/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 03/26/02 STRUCTURED ASSET SECURITIES CORP DE X 03/22/02 STRUCTURED ASSET SECURITIES CORP DE X X 03/28/02 TAIWAN FUND INC DE X 02/01/02 TIDELANDS ROYALTY TRUST B TX X X 03/26/02 TIDELANDS ROYALTY TRUST B TX X X 03/26/02 TITAN CORP DE X X 03/21/02 TRANSCRYPT INTERNATIONAL INC DE X X 03/25/02 TRI CITY BANKSHARES CORP WI X 03/25/02 UAL CORP /DE/ DE X X 03/26/02 UNCOMMON MEDIA GROUP INC FL X 03/19/02 VECTREN CORP IN X 12/31/01 VECTREN UTILITY HOLDINGS INC IN X 12/31/01 VERADO HOLDINGS INC DE X 03/12/02 VIRGINIA COMMERCE BANCORP INC X X 03/26/02 VIROLOGIC INC DE X X 03/26/02 VISTA BANCORP INC NJ X X 03/26/02 VISTEON CORP DE X X 03/26/02 VISUAL BIBLE INTERNATIONAL INC FL X 03/26/02 WEBMD CORP /NEW/ DE X X 03/25/02 WELLS FARGO ASSET SECURITIES CORP DE X X 02/27/02 WESTPAC SECURITISATION MGT PTY LTD SE X 03/14/02 WESTWOOD CORP/NV/ NV X 03/18/02 WORLD FUEL SERVICES CORP FL X X 03/25/02 WORLDPORT COMMUNICATIONS INC DE X X 03/26/02 XCEL ENERGY INC MN X 03/26/02