SEC NEWS DIGEST Issue 2002-114 June 13, 2002 RULES AND RELATED MATTERS SEC PROPOSES REQUIRING CERTIFICATION OF QUARTERLY AND ANNUAL REPORTS; PROPOSES NEW FORM 8-K DISCLOSURES AND FILING DEADLINES On June 12, the Commission proposed rules that would require a company's principal executive officer and principal financial officer to certify the contents of the company's quarterly and annual reports. The proposed rules are intended to enhance investor confidence in the quality of companies' periodic reports. The Commission also proposed that several new items or events be reported on Form 8-K in an effort to improve the quality, amount and timeliness of public disclosure of extraordinary corporate events. In addition, the Commission proposed that Form 8-K reports, also known as current reports, be filed within two business days instead of the current five to 15 days. Certification of Quarterly and Annual Reports The proposed certification rules are consistent with a key provision of the President's 10-point "Plan to Improve Corporate Responsibility and Protect America's Shareholders," announced March 7, 2002. The plan states that CEOs should personally vouch for the veracity, timeliness and fairness of their companies' public disclosures, including financial statements. As proposed, new Exchange Act Rule 13a-14 would require the principal executive officer and principal financial officer of a company each to certify, with respect to the company's quarterly and annual reports, that: * he or she has read the report; * to his or her knowledge, the information in the report is true in all important respects as of the last day of the period covered by the report; and * the report contains all information about the company of which he or she is aware that he or she believes is important to a reasonable investor as of the last day of the period covered by the report. For purposes of the proposed certification, information is considered "important to a reasonable investor" if: * there is a substantial likelihood that a reasonable investor would view the information as significantly altering the total mix of information in the report; and * the report would be misleading to a reasonable investor if the information was omitted from the report. In addition, proposed new Exchange Act Rule 13a-15 would require a company to maintain procedures to provide reasonable assurance that the company is able to collect, process and disclose the information required in the company's periodic and current reports pursuant to the Exchange Act, and also require a periodic review and evaluation of these procedures. This annual evaluation would need to be presented to the company's principal executive officer and principal financial officer, and these individuals would be required to certify in the company's annual report that they have reviewed the results of the evaluation. The proposed rules would apply to any domestic company that is subject to the reporting requirements of the Securities Exchange Act of 1934. The Commission invites public comment on the proposed rules. Comments should be received within 60 days of publication of the proposed rules in the Federal Register. For further information, please contact Elizabeth M. Murphy or Mark A. Borges, Office of Rulemaking, Division of Corporation Finance, at (202) 942-2910. New Form 8-K Disclosure Requirements and Deadlines The proposals would require current reports on Form 8-K of 11 new items or events: * Entry into a material agreement not made in the ordinary course of business; * Termination of a material agreement not made in the ordinary course of business; * Termination or reduction of a business relationship with a customer that constitutes a specified amount of the company's revenues; * Creation of a direct or contingent financial obligation that is material to the company; * Events triggering a direct or contingent financial obligation that is material to the company, including any default or acceleration of an obligation; * Exit activities including any material write-off or restructuring; * Any material impairment; * A change in a rating agency decision, issuance of a credit watch or change in a company outlook; * Movement of the company's securities from one national securities exchange or inter-dealer quotation system of a registered national securities association to another, delisting of the company's securities from an exchange or quotation system, or a notice that a company does not comply with a listing standard; * Notice to the company from its currently or previously engaged independent accountant that the independent accountant is withdrawing a previously issued audit report or that the company may not rely on a previously issued audit report; and * Any material limitation, restriction or prohibition, including the beginning and end of lock-out periods, regarding the company's employee benefit, retirement and stock ownership plans. The proposals would move two disclosure items that currently are required in companies' annual and quarterly reports to Form 8-K: * Unregistered sales of equity securities by the company; * Material modifications to rights of holders of the company's securities. The proposals would amend several existing Form 8-K disclosure items to include * disclosure regarding the departure of a director for reasons other than a disagreement or removal for cause; * the appointment or departure of a principal officer, and the election of new directors; and * disclosure regarding any material amendment to a company's certificate of incorporation or bylaws. In addition, the proposals would reorganize the disclosure items into logical categories; amend Exchange Act Rule 13a-11 to create a safe harbor for a categories; amend Exchange Act Rule 13a-11 to create a safe harbor for a company's late filing of Form 8-K if a company satisfies all conditions for reliance on the safe harbor, and amend Rule 12b-25 to grant a two business day extension of the Form 8-K filing deadline to a company that provides proper notice on Form 12b-25 of its inability to timely file a Form 8-K. The proposals would also accelerate the current five business day deadline for disclosure about changes in a company's independent accountant and resignations of directors, and 15 calendar day deadline for other required disclosures, to two business days, so that there would be a uniform filing period for all of the mandated Form 8-K disclosure items. The Commission invites public comment on the proposed rules. Comments should be received within 60 days of publication of the proposed rules in the Federal Register. For further information, please contact Elizabeth M. Murphy, Division of Corporation Finance, at (202) 942-2910. (Press Rel. 2002-88) ENFORCEMENT PROCEEDINGS EX-WEGARD BROKERS BARRED FROM THE SECURITIES INDUSTRY Ronald Bongo and Samuel Del Presto, formerly stockbrokers at a "boiler room" brokerage firm, have been barred from association with any broker- dealer. The sanctions were based on their felony convictions and were ordered in an administrative proceeding before an administrative law judge. Bongo and Del Presto were convicted of conspiracy to commit securities fraud. The wrongdoing that led to their convictions occurred during their employment at L.C. Wegard & Co., Inc., where they and others had induced unsuspecting investors to purchase speculative high-risk securities through the use of fraudulent and deceptive sales practices. (Rel. 34-46063; File No. 3-10702) DOUGLAS BRANDON TEMPORARILY SUSPENDED FROM PRACTICE BEFORE THE COMMISSION AS AN ATTORNEY Douglas C. Brandon has been temporarily suspended from appearing or practicing before the Commission as an attorney in proceedings under Rule 102(e)(3)(i) of the Commission's Rules of Practice. The proceedings are based on findings by the Court in SEC v. Credit Bancorp, Ltd., et al. that Brandon violated the antifraud provisions of the federal securities laws. The Court found that beginning in March 1997 Brandon became involved with Credit Bancorp, Ltd. as a trustee for investors who participated in an investment program offered by Credit Bancorp. In this capacity, Brandon was to hold assets invested in the Credit Bancorp program for the benefit of the investors. It was also found that in his capacity as trustee, Brandon spoke with and wrote to investors concerning: (1) the safety of an investment with Credit Bancorp and (2) how Brandon controlled assets invested in the program. The Court also found that, contrary to his representations to investors, Brandon did not place investor securities into a custodial account and that he was not a signatory on any accounts into which investor securities were placed. The Court found Brandon also acted as Credit Bancorp's general counsel, delivering opinions to Credit Bancorp on a number of securities issues and delivering legal opinions to investors and transfer agents, facilitating the removal of restrictive legends from securities. Within 30 days after service of the order of temporary suspension, Brandon may petition the Commission to lift the suspension. If Brandon does not so petition, the order will become permanent. (Rel. 34-46068; File No. 3-10799) CRIMINAL ACTION AGAINST ALAN BOND On June 10, former money manager Alan Bond (Bond) was convicted of six counts of federal criminal investment adviser fraud and wire fraud. Bond's conviction related to a "cherry picking" scheme in which Bond illegally allocated profitable trades to his own personal account and allocated the vast majority of unprofitable trades into client accounts that he managed through his money management firm, Albriond Capital Management, LLC (Albriond). As a result of this scheme, Bond's clients lost nearly $54 million, while Bond gained approximately $5.5 million, an investment return of over 5,000%. Bond, who faces nine to eleven years in prison, was indicted on December 7, 2001, by the United States Attorney's Office for the Southern District of New York for his fraudulent cherry picking scheme. Bond had previously been indicted and sued by the Securities and Exchange Commission (Commission) in December 1999 on a different scheme in which Bond received millions of dollars in brokerage commission kickbacks. The Commission is seeking permanent injunctions and civil money penalties against Bond and Albriond, and disgorgement from Bond. For additional information, see Litigation Release Nos. 17099 (August 10, 2001) and 16394 (December 16, 1999). [SEC v. Alan Brian Bond, Robert I. Spruill and Albriond Capital Management, LLC, Civil Action No. 99 Civ. 12092 (RO) (SDNY)] (LR-17560) CYBERGUARD CORPORATION'S FORMER CONTROLLER SETTLES SEC FRAUD CHARGES AND AGREES TO PAY $50,000 PENALTY On June 6, the United States District Court for the Southern District of Florida entered a final judgment against Steven S. Gallers, the former controller and assistant treasurer of CyberGuard Corporation, in an accounting fraud case filed by the Securities and Exchange Commission in January 2002. Without admitting or denying the allegations of the Commission's complaint, Gallers consented to the entry of the final judgment, which permanently enjoins him from violating the securities antifraud, books-and-records, and internal controls provisions of Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5 and 13b2-1 thereunder, bars him from acting as an officer or director of a publicly-traded company, and requires him to pay a $50,000 civil penalty. See Litigation Rel. No. 17561 (June 12, 2002). The Commission's complaint, filed on January 30, 2002, alleged that Gallers and two others engaged in securities fraud and other violations while officers of CyberGuard, a Fort Lauderdale-based company in the business of developing and selling computer network security systems. According to the complaint, Gallers improperly recorded revenue from contingent transactions and accelerated revenue recognition on after- quarter shipments of CyberGuard products over seven fiscal quarters ended March 31, 1998, and knew, or was reckless in not knowing, that CyberGuard's financial results were materially misstated as a result. One of the other defendants - Robert L. Carberry, who was CyberGuard's former chairman, chief executive, and president - previously settled with the Commission. See Litigation Rel. No. 17346 (Jan. 30, 2002). The case against the remaining defendant - Patrick O. Wheeler, who was CyberGuard's former chief financial officer and vice president of North American sales, and is the company's current vice president of business development - is still pending. [SEC v. Patrick O. Wheeler, Steven S. Gallers, and Robert L. Carberry, Case No. 02-60131-CIV-Graham, SDFL] (LR- 17561; AAE Rel. 1576) INVESTMENT COMPANY ACT RELEASES SBM CERTIFICATE COMPANY A notice has been issued giving interested persons until July 8, 2002, to request a hearing on an application filed by SBM Certificate Company for an order under Section 28(c) of the Investment Company Act approving certain proposed custodial arrangements. (Rel. IC-25609 - June 11) 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-3 ADVANCED TISSUE SCIENCES INC, 10933 N TORREY PINES RD, LA JOLLA, CA, 92037, 6197137300 - 10,000,000 ($16,100,000.00) Equity, (File 333-90278 - Jun. 12) (BR. 01) S-8 SEAVIEW VIDEO TECHNOLOGY INC, 111 SECOND AVE NE, SUITE 1600, ST PETERSBURG, FL, 33701, 7278663660 - 500,000 ($125,000.00) Equity, (File 333-90280 - Jun. 12) (BR. 09) S-1 COLUMBUS MCKINNON CORP, 140 JOHN JAMES AUDUBON PKWY, AMHERST, NY, 14228-1197, 7166895400 - 6,037,500 ($54,579,000.00) Equity, (File 333-90284 - Jun. 12) (BR. 36) S-8 HNC SOFTWARE INC/DE, 5935 CORNERSTONE CT W, SAN DIEGO, CA, 92121-3728, 8585468877 - 0 ($6,945,169.28) Equity, (File 333-90286 - Jun. 12) (BR. 03) S-8 LIQUIDIX INC, 16929 E. ENTERPRISE DRIVE, #206, FOUNTAIN HILLS, AZ, 85268, 4808166140 - 270,000 ($313,200.00) Equity, (File 333-90300 - Jun. 12) (BR. 04) S-4 ENTRAVISION COMMUNICATIONS CORP, 2425 OLYMPIC BLVD, STE 6000 WEST, SANTA MONICA, CA, 90404, 3104473870 - 0 ($225,000,000.00) Non-Convertible Debt, (File 333-90302 - Jun. 12) (BR. 37) S-8 MENS WEARHOUSE INC, 5803 GLENMONT DR, HOUSTON, TX, 77081, 7135927200 - 0 ($16,116,000.00) Equity, (File 333-90304 - Jun. 12) (BR. 02) S-8 MENS WEARHOUSE INC, 5803 GLENMONT DR, HOUSTON, TX, 77081, 7135927200 - 0 ($2,686,000.00) Equity, (File 333-90306 - Jun. 12) (BR. 02) S-8 MENS WEARHOUSE INC, 5803 GLENMONT DR, HOUSTON, TX, 77081, 7135927200 - 0 ($19,473,500.00) Equity, (File 333-90308 - Jun. 12) (BR. 02) S-8 TRAVLANG INC, 7000 W PALMETTO PARK RD, SUITE 501, BOCA RATON, FL, 33433, 5616209202 - 10,000,000 ($400,000.00) Equity, (File 333-90310 - Jun. 12) (BR. 09) SB-2 TRANS CENTURY RESOURCES INC, 8140 N. MO-PAC, WESTPARK III, SUITE 200, AUSTIN, TX, 78759, 5123450280 - 3,350,000 ($15,075,000.00) Equity, (File 333-90312 - Jun. 12) (BR. 01) S-8 ICONET INC, 8 GAUCHO DRIVE, ROLLING HILLS ESTATE, CA, 90274, 4166829255 - 1,500,000 ($75,000.00) Equity, (File 333-90314 - Jun. 12) (BR. 02) S-3 SLM CORP, 11600 SALLIE MAE DR, RESTON, VA, 20193, 7038103000 - 0 ($10,000,000.00) Debt Convertible into Equity, (File 333-90316 - Jun. 12) (BR. 07) S-1 PAYPAL INC, 1840 EMBARCADERO ROAD, PALO ALTO, CA, 94303, 6502511100 - 0 ($185,920,500.00) Equity, (File 333-90318 - Jun. 12) (BR. 37) S-3 MAXWELL TECHNOLOGIES INC, 8888 BALBOA AVENUE, SAN DIEGO, CA, 92123, 8582795100 - 0 ($6,631,531.00) Equity, (File 333-90320 - Jun. 12) (BR. 03) S-3 SPECTRX INC, 6025 A UNITY DRIVE, NORCROSS, GA, 30071, 7702428723 - 81,300 ($313,818.00) Equity, (File 333-90322 - Jun. 12) (BR. 36) S-3 NANOPHASE TECHNOLOGIES CORPORATION, 453 COMMERCE ST, BURR RIDGE, IL, 60521, 6303231200 - 0 ($7,226,750.00) Equity, (File 333-90326 - Jun. 12) (BR. 06) S-8 TRSG CORP, 500 EAST CHEYENNE AVE, NORTH LAS VEGAS, NV, 89030, 7023994328 - 50,000,000 ($1,500,000.00) Equity, (File 333-90330 - Jun. 12) (BR. 04) S-8 PHOTON DYNAMICS INC, 6325 SAN IGNACIO AVENUE, SAN JOSE, CA, 95119-1202, 4082269900 - 0 ($23,094,500.00) Equity, (File 333-90332 - Jun. 12) (BR. 36) S-8 PAPERWEIGHT DEVELOPMENT CORP, 825 EAST WISCONSIN AVENUE, APPLETON, WI, 54912-0359, 9207349841 - 10,000,000 ($114,600,000.00) Equity, (File 333-90334 - Jun. 12) (BR. ) S-8 STORAGENETWORKS INC, 100 FIFTH AVE, WALTHAM, MA, 02451, 7814346700 - 0 ($5,764,502.80) Equity, (File 333-90336 - Jun. 12) (BR. 08) S-3 IMMUNOMEDICS INC, 300 AMERICAN RD, MORRIS PLAINS, NJ, 07950, 9736058200 - 288,900 ($2,007,855.00) Equity, (File 333-90338 - Jun. 12) (BR. 01) S-4 SYNOVUS FINANCIAL CORP, 901 FRONT AVENUE, STE 202 PO BOX 120, COLUMBUS, GA, 31901, 7066494818 - 3,412,300 ($80,905,633.00) Equity, (File 333-90340 - Jun. 12) (BR. 07) S-8 CYLINK CORP /CA/, 3131 JAY STREET, SANTA CLARA, CA, 95054, 4088556000 - 328,436 ($224,978.66) Equity, (File 333-90344 - Jun. 12) (BR. 03) S-11 INTERVEST CORPORATION OF NEW YORK, 10 ROCKEFELLER PLZ STE 1015, NEW YORK, NY, 10020, 2127577300 - 0 ($7,750,000.00) Non-Convertible Debt, (File 333-90346 - Jun. 12) (BR. 08) S-8 FRANKLIN FINANCIAL SERVICES CORP /PA/, 20 S MAIN ST, P O BOX 6010, CHAMBERSBURG, PA, 17201-0819, 7172646116 - 200,000 ($5,450,000.00) Equity, (File 333-90348 - Jun. 12) (BR. 07) SB-2 BIODIESEL INDUSTRIES INC, 4825 NORTH SLOAN AVENUE, LAS VEGAS, CA, 89106, 8,116,941 ($32,467,764.00) Equity, (File 333-90354 - Jun. 12) (BR. ) S-8 ILIVE INC/NV, 3960 WILSHIRE BLVD, SUITE 406, LOS ANGELES, CA, 90010, 2132521090 - 170,000 ($42,500.00) Equity, (File 333-90356 - Jun. 12) (BR. 09) S-8 CONRAD INDUSTRIES INC, 1501 FRONT ST, MORGAN CITY, LA, 70381, 5043843060 - 0 ($3,579,570.00) Other, (File 333-90358 - Jun. 12) (BR. 06) S-3 CORRECTIONAL PROPERTIES TRUST, 3300 PGA BLVD SUITE 750, PALM BEACH GARDENS, FL, 33410-4243, 5616916644 - 0 ($250,000,000.00) Equity, (File 333-90364 - Jun. 12) (BR. 08) S-2 AMERICAN BUSINESS FINANCIAL SERVICES INC /DE/, 111 PRESIDENTIAL BLVD, STE 215, BALA CYNWYD, PA, 19004, 6106682440 - 0 ($315,000,000.00) Non-Convertible Debt, (File 333-90366 - Jun. 12) (BR. 07) S-8 ENTRADA NETWORKS INC, 10070 MESA RIM ROAD, SAN DIEGO, CA, 92121, 9495882070 - 549,614 ($126,411.22) Equity, (File 333-90368 - Jun. 12) (BR. 03) S-3 GRAFTECH INTERNATIONAL LTD, 1521 CONCORD PIKE, SUITE 301, WILMINGTON, DE, 19803, 3027788227 - 426,400 ($4,745,832.00) Equity, (File 333-90370 - Jun. 12) (BR. 36) S-4 PMR CORP, 501 WASHINGTON ST 5TH FL, SAN DIEGO, CA, 92103, 6192952227 - 0 ($10,294,872.00) Equity, (File 333-90372 - Jun. 12) (BR. 01) S-3 MERIX CORP, 1521 POPLAR LANE, FOREST GROVE, OR, 97116, 5033599300 - 0 ($19,345,699.92) Equity, (File 333-90374 - Jun. 12) (BR. 36) 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 ------------------------------------------------------------------------------------ 2KSOUNDS CORP NV X 03/29/02 AMEND ACTIVE IQ TECHNOLOGIES INC CO X X 05/27/02 ACTIVE LINK COMMUNICATIONS INC CO X 05/28/02 ADVANCED REMOTE COMMUNICATION SOLUTIO CA X 12/31/01 AMEND AFFILIATED COMPUTER SERVICES INC DE X X X 06/10/02 AHL SERVICES INC GA X X 05/31/02 AMEND ALLEN TELECOM INC DE X X 06/11/02 ALLIED RESEARCH CORP DE X 06/06/02 ALLIED RESEARCH CORP DE X 06/07/02 ALLOS THERAPEUTICS INC DE X X 06/10/02 AMERICAN ELECTRIC AUTOMOBILE CO INC DE X 06/01/02 ANTIGENICS INC /DE/ DE X 06/10/02 ANWORTH MORTGAGE ASSET CORP MD X X 06/11/02 APHTON CORP DE X X 06/12/02 ASYST TECHNOLOGIES INC /CA/ CA X X 05/24/02 AVAX TECHNOLOGIES INC DE X 06/12/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X X 06/12/02 BICO INC/PA PA X 06/12/02 BIOMARIN PHARMACEUTICAL INC DE X 06/30/02 BIOTRANSPLANT INC DE X X 06/12/02 BMC INDUSTRIES INC/MN/ MN X 06/12/02 BRIO SOFTWARE INC DE X X 06/05/02 BUSINESS TO BUSINESS INC WY X X X X 05/21/02 BUTLER NATIONAL CORP DE X 06/11/02 CAPITAL ONE MASTER TRUST VA X X 06/11/02 CASTLEGUARD ENERGY INC FL X 06/05/02 AMEND CELSION CORP MD X 06/11/02 CHASE FUNDING INC NY X X 05/28/02 CHASE MORTGAGE FINANCE CORP DE X X 05/28/02 CHASE MORTGAGE FINANCE CORP DE X X 06/10/02 CHOICE ONE COMMUNICATIONS INC DE X 06/12/02 COMPLE TEL EUROPE NV X X 06/12/02 CONTINENTAL AIRLINES INC /DE/ DE X X 06/11/02 COPYTELE INC DE X X 06/06/02 CORONADO EXPLORATIONS LTD DE X 06/05/02 CORSPAN INC X 05/30/02 CRIIMI MAE FINANCIAL CORP MD X 06/01/02 CSS INDUSTRIES INC DE X 05/21/02 AMEND DATA SYSTEMS & SOFTWARE INC DE X X 06/11/02 DATAWORLD SOLUTIONS INC DE X X 05/16/02 DIGEX INC/DE DE X 06/10/02 ELCOR CORP DE X X 06/10/02 ELOCITY NETWORKS CORP DE X 02/07/02 ENZON INC DE X 06/12/02 EQUINIX INC DE X X 06/12/02 EVERGREENBANCORP INC WA X X 05/23/02 EXELON CORP PA X 06/12/02 EXPRESSJET HOLDINGS INC DE X X 06/11/02 FIELDS TECHNOLOGIES INC DE X X 06/12/02 FIRST HORIZON PHARMACEUTICAL CORP DE X X 06/07/02 FIRST UNION COMMERCIAL MORTGAGE SECUR NC X 05/18/02 FNB BANKING CO GA X X 07/02/02 FRIEDE GOLDMAN HALTER INC MS X X 06/11/02 FRIEDE GOLDMAN HALTER INC MS X X 06/11/02 FRIEDE GOLDMAN HALTER INC MS X X 06/11/02 FRONTIER NATIONAL CORP AL X 06/12/02 GAIGE FINANCIAL GROUP INC FL X X 03/31/02 AMEND GARUDA CAPITAL CORP NV X 06/10/02 AMEND GENTA INCORPORATED /DE/ DE X X 06/11/02 GREKA ENERGY CORP CO X X 06/03/02 HA LO INDUSTRIES INC IL X X 06/12/02 HIENERGY TECHNOLOGIES INC WA X 04/25/02 AMEND HNC SOFTWARE INC/DE DE X 05/24/02 AMEND HNET NET CO X 06/10/02 HUMATECH INC X 06/10/02 IMH ASSETS CORP DE X 05/28/02 INDY MAC ABS INC HOME EQUITY MOR LN A DE X 05/28/02 INTELLI CHECK INC DE X X 06/06/02 INTEREP NATIONAL RADIO SALES INC NY X X 06/07/02 INTERNATIONAL RECTIFIER CORP /DE/ DE X 06/12/02 INTERSTATE POWER & LIGHT CO IA X X 06/12/02 JAMESON INNS INC GA X X 06/11/02 LDM TECHNOLOGIES INC MI X X 06/12/02 LEHMAN ABS CORP DE X X 06/06/02 LIBBEY INC DE X 06/10/02 LITHIUM TECHNOLOGY CORP DE X X 06/07/02 MBNA CORP MD X 06/12/02 MEDISCIENCE TECHNOLOGY CORP NJ X 06/12/02 MELLON BANK N A MA X 06/11/02 MILLENNIUM PHARMACEUTICALS INC DE X X 06/11/02 MOBILE MINI INC DE X X 06/12/02 MOLECULAR DEVICES CORP DE X X 06/01/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 06/04/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 06/10/02 NATIONAL HEADHUNTERS INC NV X 06/12/02 NEW CINEMA PARTNERS INC X 06/10/02 NTS MORTGAGE INCOME FUND DE X X 06/12/02 AMEND NTS PROPERTIES III GA X X 06/12/02 AMEND NTS PROPERTIES IV KY X X 06/12/02 AMEND NTS PROPERTIES PLUS LTD FL X X 06/12/02 AMEND NTS PROPERTIES V MD X X 06/12/02 AMEND NTS PROPERTIES VI/MD MD X X 06/12/02 AMEND NTS PROPERTIES VII LTD/FL FL X X 06/12/02 AMEND O2WIRELESS SOLUTIONS INC GA X X 06/05/02 OAKWOOD MORTGAGE INVESTORS INC NV X X 05/31/02 OCCIDENTAL PETROLEUM CORP /DE/ DE X 06/10/02 ODETICS INC DE X X 05/28/02 ONCOURSE TECHNOLOGIES INC NV X X 06/12/02 OPTICON MEDICAL INC CO X X 06/12/02 OSTEOTECH INC DE X 06/06/02 PACIFICORP /OR/ OR X 06/30/02 PAYPAL INC DE X X 06/12/02 PCSUPPORT COM INC NV X X 05/23/02 PEOPLES COMMUNITY BANCORP INC /MD/ MD X X 05/31/02 POLAROID CORP DE X X 06/12/02 PROCTER & GAMBLE CO OH X 06/30/02 PULTE HOMES INC/MI/ MI X X 06/12/02 PXRE GROUP LTD X X 06/10/02 RAINING DATA CORP DE X X 06/10/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X X 05/30/02 RESIDENTIAL FUNDING MORTGAGE SECURITI DE X X 05/30/02 RICHARDSON ELECTRONICS LTD/DE DE X 05/31/02 RIVERWOOD HOLDING INC DE X X 06/09/02 ROYAL ACCEPTANCE CORP X X 04/17/02 AMEND ROYAL PRECISION INC DE X X 06/12/02 RURAL CELLULAR CORP MN X X 06/10/02 SAN JUAN BASIN ROYALTY TRUST TX X X 06/11/02 SMART & FINAL INC/DE DE X X 06/07/02 SONIC SOLUTIONS/CA/ CA X X 06/12/02 SOS STAFFING SERVICES INC UT X 06/10/02 STONEPATH GROUP INC DE X X 05/30/02 THERMO ELECTRON CORP DE X 06/04/02 TICKETS COM INC DE X X 06/06/02 TRINET CORPORATE REALTY TRUST INC MD X 05/28/02 UAL CORP /DE/ DE X X 06/12/02 ULTRASTRIP SYSTEMS INC FL X X 06/11/02 VALUE CITY DEPARTMENT STORES INC /OH OH X X 06/12/02 VIA NET WORKS INC DE X 06/10/02 WAMU MORTGAGE PASS THROUGH CERTIFICAT DE X 05/28/02 WAMU MORTGAGE PASS THROUGH CERTIFICAT DE X 05/29/02 WAREFORCE COM INC CA X 05/24/02 WASATCH PHARMACEUTICAL INC UT X 06/12/02 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 06/10/02 WAYPOINT FINANCIAL CORP PA X X 06/10/02 WELLS FARGO ASSET SECURITIES CORP DE X X 06/12/02 WHEELING ISLAND GAMING INC DE X X 06/12/02 WILLIAMS COMPANIES INC DE X X 06/10/02 WPCS INTERNATIONAL INC DE X X 05/24/02 AMEND XTREME COS INC NV X 06/12/02