SEC NEWS DIGEST Issue 2002-127 July 2, 2002 ENFORCEMENT PROCEEDINGS ADMINISTRATIVE PROCEEDINGS INSTITUTED AGAINST AND SIMULTANEOUSLY SETTLED WITH SCOTT SCHOENBAUER On July 2, the Commission entered an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act, Making Findings and Imposing Remedial Sanctions against Scott Schoenbauer (Schoenbauer) of Fort Lauderdale, Florida. The Commission simultaneously accepted Schoenbauer's Offer of Settlement, in which he agreed to be barred from association with any registered broker or dealer. In its Order, the Commission found that on April 1, 2002, a default judgment of permanent injunction was entered against Schoenbauer in the United States District Court for the Southern District of Florida (S.E.C. v. Paul R. Johnson, et al., Case No. 01-7874-HCJRLEY/LYNCH, S.D. Fla.). The final judgment permanently enjoined Schoenbauer from violations of Sections 5(a) and 5(c) of the Securities Act of 1933 and Section 15(a) of the Exchange Act. The Commission's complaint alleged that from December 1997 to June 1999, Schoenbauer sold the unregistered securities of Link Express Delivery Solutions, Inc., earning commissions of $80,000. (Rel. 34-46156; File No. 3-10819) THREE AUDITORS OF MOORE STEPHENS (UK) SANCTIONED FOR IMPROPER PROFESSIONAL CONDUCT On July 2, the Commission entered an order instituting proceedings pursuant to Rule 102(e)(1) of the Commission's Rules of Practice, making findings, and imposing sanctions against respondents Peter D. Stewart, C.A., John L. Harbor, C.A., and David Chopping, C.A., for their improper professional conduct in connection with the audit of The Cronos Group's consolidated financial statements for the year ended December 31, 1996. Simultaneously with the entry of the Order, the Commission accepted settlement offers submitted by each of the respondents in which, without admitting, except as to jurisdiction, or denying the findings of the Order, each respondent consented to its entry, which denies Stewart the privilege of appearing or practicing before the Commission as an accountant, but provides that he may request that the Commission consider his reinstatement one year from the entry of the Order, and censures Harbor and Chopping for their respective conduct. The respondents are members of Moore Stephens Chartered Accountants in the United Kingdom. The Order finds that the audit conducted by Stewart and reviewed by Harbor and Chopping failed to examine various related party transactions between Cronos, a lessor of marine cargo containers, and Stefan M. Palatin, its former chairman and chief executive officer, and evidence of asset impairment that was not recorded on Cronos' books and records. For example, the Commission found the audit was deficient in examining the disclosure surrounding an October 1996 disbursement of $1.5 million which Palatin and others at the company claimed were placed in escrow for purported investment banking fees related to a possible strategic alliance. In fact, the funds had been disbursed to an account controlled by Palatin and he used the funds for his personal expenses and withdrew the rest as cash. Stewart, Harbor and Chopping were aware of the disclosure and management integrity issues surrounding this disbursement because the predecessor auditor had resigned the engagement when the company failed to provide audit evidence for the transaction. Nevertheless, they decided to "audit around" the transaction in conducting the audit of Cronos'1996 consolidated financial statements filed with the Commission as part of the company's 1996 Form 20-F. Other related party transactions that the audit failed to examine were disclosures related to the relationships and transactions among Cronos, Palatin, Contrin Holding S.A., and Barton Holding Ltd. and the failure to disclose an impairment to the collateral that Palatin had pledged to secure a loan from Cronos. The Order finds that Stewart, Harbor and Chopping engaged in improper professional conduct in connection with Moore Stephens UK's audit of Cronos' 1996 financial statements, by failing to exercise due professional care and sufficient professional skepticism in the performance of the audit, as required by generally accepted auditing standards (GAAS); failing to adequately plan the audit, as required by GAAS; failing to ensure that sufficient competent evidential matter was obtained to afford a reasonable basis for the conclusions with respect to the audit issues as required by GAAS; and, improperly issuing an audit report opining that Cronos' financial statements were presented in conformity with generally accepted accounting principles. As a result, the Commission found that Stewart, Harbor and Chopping engaged in improper professional conduct within the meaning of Rule 102(e)(1)(ii) of the Commission's Rules of Practice and denied Stewart the privilege of appearing or practicing before the Commission as an accountant, but provided that he may request that the Commission consider his reinstatement one year from the entry of the Order, and censured Harbor and Chopping. Previously, the Commission instituted administrative proceedings against Cronos, Axel E. Friedberg and Rudolf J. Weissenberger (In the Matter of the Cronos Group, File No. 3-10096; Rels. 33-7771, 34-42139 and AAER- 1208, November 15, 1999; In the Matter of Axel E. Friedberg and Rudolf J. Weissenberger, File No. 3-10263; Rels. 34-43129 and AAER-1291). A civil action against Stefan M. Palatin is continuing (SEC v. Stefan M. Palatin, Civil Action No. 1:00CV01909, USDC DC; LR-16645 and AAER-1292). All of these releases are available at the Commission's website at http://www.sec.gov. The Commission acknowledges the valuable assistance provided in this matter by the governmental authorities of Austria, Switzerland and the United Kingdom. (Rels. 34-46157; AAE Rel. 1587; File No. 3-10820) COURT ORDERS BROKER-DEALER TO COMPLY WITH COMMISSION ORDER AND PAY $192,028.29 IN SETTLEMENT OF COMMISSION'S APPLICATION The Commission announced that on June 11, 2002, the Honorable Reggie B. Walton entered an Agreed Order requiring W.J. Nolan & Co., Inc. to pay $192,028.29 in disgorgement and prejudgment interest required by a prior Commission order. The Comnussion's Application, filed on January 8, 2002, alleged that W.J. Nolan failed to comply with the Commission's September 24, 2001 Order Instituting Proceedings, Making Findings and Imposing Remedial Sanctions, which, among other things, found that W.J. Nolan's registered representatives had violated the federal securities laws, found that W.J. Nolan had failed to reasonably supervise those registered representatives and required W.J. Nolan to pay disgorgement and prejudgment interest in the amount of $192,028.29 within 30 days of the entry of the order. Although W.J. Nolan consented to the entry of the Commission's September 24, 2001 order, W.J. Nolan failed to pay the disgorgement and prejudgment interest within the time required, thereby giving rise to the present action. See LR-17324 (January 16, 2002). [SEC v. W.J. Nolan & Co., Inc., U.S. District Court for the District of Columbia, Case Number l: 02CV00044] (LR-17595) INVESTMENT COMPANY ACT RELEASES NOTICES OF DEREGISTRATIONS UNDER THE INVESTMENT COMPANY ACT For the month of June, 2002, a notice has been issued giving interested persons until July 23, 2002, to request a hearing on any of the following applications for an order under Section 8(f) of the Investment Company Act of 1940 declaring that the applicant has ceased to be an investment company: Brazos Insurance Funds [File No. 811-9811] Dreyfus Institutional Short Term Treasury Fund [File No. 811-7097] The Mallard Fund, Inc. [File No. 811-7861] Merrill Lynch Intermediate Government Bond Fund [File No. 811-4839] AmeriSen Funds [File No. 811-10285] Merrill Lynch Multi-State Limited Maturity Municipal Series Trust [File No. 811-4264] SIFE Trust Fund [File No. 811-987] Phillips Capital Investments, Inc. [File No. 811-5245] Questar Funds, Inc. [File No. 811-8655] SHARCS Trust I [File No. 811-21025] American Municipal Term Trust Inc. II [File No. 811-6356] Minnesota Municipal Term Trust Inc. [File No. 811-6359] Mercury Target Select Equity Fund, Inc. [File No. 811-10037] (Rel. IC-25643 - June 28, 2002) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-NASD-2002-81) filed by the National Association of Securities Dealers relating to the time in force and cancellation parameters for Directed Orders, and the summary scan functionality of Nasdaq's Supermontage system 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 July 1. (Rel. 34-46140) A proposed rule change (SR-Amex-2002-51) filed with the Commission by the American Stock Exchange amending Exchange Rules 576 and 585, and Sections 722 and 725 of the Amex Company Guide has become immediately 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 July 1. (Rel. 34-46146) A proposed rule change (SR-CBOE-2002-34) filed by the Chicago Board Options Exchange extending for a three-month period the pilot program for the Exchange's 100 Spoke RAES Wheel 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 July 1. (Rel. 34-46149) A proposed rule change filed by the National Association of Securities Dealers to modify execution fees for Nasdaq Intermarket trades executed through the Intermarket Trading System and Nasdaq Computer Assisted Execution System, and to extend the Transaction Credit Pilot Program for InterMarket trades (SR-NASD-2002-68) 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 July 1. (Rel. 34-46153) APPROVAL OF PROPOSED RULE CHANGES The Commission has approved a proposed rule change and Amendment No. 1 thereto and has granted accelerated approval of Amendment No. 2 thereto submitted under Rule 19b-4 under the Securities Exchange Act of 1934 by the National Association of Securities Dealers through its subsidiary, the Nasdaq Stock Market, Inc. (SR-NASD-2002-01) relating to the automatic refreshing of quotations in Nasdaq's SuperMontage system and the withdrawal of market makers that fail to maintain a clearing relationship. Publication of the order in the Federal Register is expected during the week of July 1. (Rel. 34-46141) The Commission approved an amended proposal by the National Association of Securities Dealers (SR-NASD-2002-63) pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934, to establish fees for use of the NASD's Trade Reporting and Compliance Engine (TRACE) for reporting and dissemination of corporate bond transaction information. The Commission also granted accelerated approval to Amendment No. 3 to that proposal pursuant to Section 19(b)(2) of the Act. Publication of the notice in the Federal Register is expected during the week of July 1. (Rel. 34- 46145) ACCELERATED APPROVAL OF A PROPOSED RULE CHANGE The Commission granted accelerated approval of a proposed rule change (SR-OCC-2001-09) filed by The Options Clearing Corporation under Section 19(b)(1) of the Securities Exchange Act of 1934. The rule change provides for more flexible access to OCC's information and data systems via electronic means. Publication of the proposal is expected in the Federal Register during the week of July 1. (Rel. 34-46152) DELISTING An order has been issued granting the application of the Philadelphia Stock Exchange to strike from listing and registration certain call and put options contracts issued by The Options Clearing Corporation respecting certain underlying securities, effective at the opening of business on July 2. (Rel. 34-46154) 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 COI SOLUTIONS INC, 5300 WEST SAHARA SUITE 101, SUITE 101, LAS VEGAS, NV, 89102, 9052011952 - 2,087,500 ($2,463,250.00) Equity, (File 333-91590 - Jul. 1) (BR. 03) S-8 FNB BANCORP/CA/, 975 EL CAMINO REAL 3RD FL, C/O FIRST NATIONAL BANK, S. SAN FRANCISCO, CA, 94080, 6505886800 - 96,620 ($2,705,360.00) Equity, (File 333-91596 - Jul. 1) (BR. 02) S-8 CARDINAL HEALTH INC, 7000 CARDINAL PLACE, DUBLIN, OH, 43017, 6147575000 - 300,000 ($18,690,000.00) Equity, (File 333-91598 - Jul. 1) (BR. 01) S-8 CARDINAL HEALTH INC, 7000 CARDINAL PLACE, DUBLIN, OH, 43017, 6147575000 - 1,031,800 ($64,281,140.00) Equity, (File 333-91600 - Jul. 1) (BR. 01) S-8 CONCENTRAX INC, 817 OAK GLEN, HOUSTON, TX, 77076, 8883409715 - 240,000 ($156,000.00) Equity, (File 333-91606 - Jul. 1) (BR. 37) S-3 SPORTS AUTHORITY INC /DE/, 3383 N STATE RD 7, FORT LAUDERDALE, FL, 33319, 9547351701 - 0 ($90,000,000.00) Equity, (File 333-91642 - Jul. 1) (BR. 02) S-1 ACCREDITED HOME LENDERS HOLDING CO, 9,257,419 ($106,460,310.00) Equity, (File 333-91644 - Jul. 1) (BR. ) S-8 PHARMACIA CORP /DE/, 100 ROUTE 206 NORTH, PEAPACK, NJ, 07977, 9089018000 - 0 ($20,000,000.00) Non-Convertible Debt, (File 333-91656 - Jul. 1) (BR. 02) S-8 MEADWESTVACO CORP, ONE HIGH RIDGE PARK, _, STAMFORD, CT, 06905, 2034617500 - 0 ($15,575,000.00) Equity, (File 333-91660 - Jul. 1) (BR. 04) N-2 ING SENIOR INCOME FUND, ING SENIOR INCOME FUND, 7337 E. DOUBLETREE RANCH ROAD, SCOTTSDALE, AZ, 85258, 4804773000 - 4,000,000 ($59,705,000.00) Equity, (File 333-91662 - Jul. 1) (BR. 20) SB-2 COVENTURE INTERNATIONAL INC, SUITE 174, 3359 27TH STREET NE, CALGARY, ALBERTA, A1, T1Y 5EY, 403 949 5621 - 0 ($415,825.00) Equity, (File 333-91664 - Jul. 1) (BR. 09) S-3 GOLDEN STAR RESOURCES LTD, 10579 BRADFORD ROAD, STE 103, LITTLETON, CO, 80127, 3038309000 - 25,035,500 ($42,635,457.00) Equity, (File 333-91666 - Jul. 1) (BR. 04) S-8 CONNECTICUT BANCSHARES INC/DE, 923 MAIN STREET, MANCHESTER, CT, 06040, 8606461700 - 843,750 ($26,325,000.00) Equity, (File 333-91668 - Jul. 1) (BR. 07) S-8 CACI INTERNATIONAL INC /DE/, 1100 N GLEBE ST, ARLINGTON, VA, 22201, 7038417800 - 1,000,000 ($35,110,000.00) Equity, (File 333-91676 - Jul. 1) (BR. 03) N-2 NUVEEN QUALITY PREFERRED INCOME FUND 2, 333 WEST WACKER DRIVE, CHICAGO, IL, 60606, 3129178146 - 1,000 ($15,000.00) Equity, (File 333-91678 - Jul. 1) (BR. ) S-8 FRANKLIN STREET PROPERTIES CORP /MA/, 401 EDGEWATER PL, STE 200, WAKEFIELD, MA, 01880, 7815571300 - 2,000,000 ($15,700,000.00) Equity, (File 333-91680 - Jul. 1) (BR. 08) S-8 HON INDUSTRIES INC, 414 EAST THIRD STREET - PO BOX 1109, MUSCATINE, IA, 52761-7109, 3192647400 - 800,000 ($20,760,000.00) Equity, (File 333-91682 - Jul. 1) (BR. 06) S-8 PHARMACIA CORP /DE/, 100 ROUTE 206 NORTH, PEAPACK, NJ, 07977, 9089018000 - 1,761,026,353 ($670,246,630.00) Equity, (File 333-91684 - Jul. 1) (BR. 02) S-8 EDUCATION LENDING GROUP INC, 12760 HIGH BLUFF DRIVE, SUITE 210, SAN DIEGO, CA, 92130, 8587934151 - 0 ($3,330,000.00) Equity, (File 333-91688 - Jul. 1) (BR. 08) S-3 DDI CORP, 1220 SAMON CIRCLE, AHAMEIM, CA, 92806, 7145887200 - 0 ($100,000,000.00) Debt Convertible into Equity, (File 333-91692 - Jul. 1) (BR. 36) S-8 TOTAL ENTERTAINMENT RESTAURANT CORP, 9300 EAST CENTRAL AVENUE, SUITE 100, WICHITA, KS, 67206, 2147540414 - 0 ($25,726,295.00) Equity, (File 333-91694 - Jul. 1) (BR. 05) S-8 PEGASUS SOLUTIONS INC, 3811 TURTLE CREEK BLVD, STE 1100, DALLAS, TX, 75219, 2145285656 - 0 ($16,307,346.00) Equity, (File 333-91696 - Jul. 1) (BR. 03) S-8 PACER INTERNATIONAL INC/TN, 1340 TREAT BOULEVARD, SUITE 200, WALNUT CREEK, CA, 94596, 8002254222 - 0 ($144,371.04) Equity, (File 333-91698 - Jul. 1) (BR. 05) S-8 AEROPOSTALE INC, 1371 BROADWAY, 8TH FL., NEW YORK, NY, 10018, 2126464885 - 0 ($44,411,065.00) Equity, (File 333-91700 - Jul. 1) (BR. 02) S-3 LIBERTY PROPERTY TRUST, 65 VALLEY STREAM PKWY, STE 100, MALVERN, PA, 19355, 6106481700 - 117,000 ($4,095,000.00) Equity, (File 333-91702 - Jul. 1) (BR. 08) S-4 PACIFICARE HEALTH SYSTEMS INC /DE/, 3120 LAKE CENTER DRIVE, SANTA ANA, CA, 92704, 7148255200 - 0 ($496,957,000.00) Non-Convertible Debt, (File 333-91704 - Jul. 1) (BR. 01) S-1 MARTIN MIDSTREAM PARTNERS LP, 4200 STONE ROAD, KILGORE, TX, 75662, 9039836200 - 0 ($72,450,000.00) Equity, (File 333-91706 - Jul. 1) (BR. ) S-4 PARKER DRILLING CO /DE/, 1401 ENCLAVE PARKWAY, SUITE 600, HOUSTON, TX, 77077, 2814062000 - 0 ($235,612,000.00) Non-Convertible Debt, (File 333-91708 - Jul. 1) (BR. 04) S-8 NAVARRE CORP /MN/, 7400 49TH AVE N, NEW HOPE, MN, 55428, 7635358333 - 0 ($1,162,500.00) Equity, (File 333-91710 - Jul. 1) (BR. 02) S-8 SNAP ON INC, 10801 CORPORATE DRIVE, KENOSHA, WI, 53141-1430, 4146565200 - 297,000 ($8,874,360.00) Equity, (File 333-91712 - Jul. 1) (BR. 36) S-8 CREDIT ACCEPTANCE CORPORATION, 25505 W TWELVE MILE RD, STE 3000, SOUTHFIELD, MI, 48034-8334, 8103532700 - 200,000 ($2,176,000.00) Equity, (File 333-91734 - Jul. 1) (BR. 07) S-8 HONEYWELL INTERNATIONAL INC, 101 COLUMBIA RD, PO BOX 4000, MORRISTOWN, NJ, 07962, 9734552000 - 130,000 ($4,634,500.00) Equity, (File 333-91736 - Jul. 1) (BR. 05) 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 ------------------------------------------------------------------------------------ ACCESS ANYTIME BANCORP INC DE X 06/28/02 ADELPHIA COMMUNICATIONS CORP DE X X 06/25/02 ALABAMA POWER CO AL X X 06/21/02 AMSOUTH AUTO RECEIVABLES LLC X X 06/17/02 ANTARES PHARMA INC MN X X 06/20/02 ANYTHING2SHIP INC DE X 06/27/02 AQUILA INC DE X X 06/28/02 ARCH WIRELESS INC DE X X 06/27/02 ASTRO MED INC /NEW/ RI X X 06/28/02 ATLANTIC AMERICAN CORP GA X X 06/28/02 ATLAS AIR INC DE X X 06/28/02 ATLAS AIR WORLDWIDE HOLDINGS INC DE X X 06/28/02 ATR SEARCH CORP NV X X 06/28/02 BA MASTER CREDIT CARD TRUST / X X 06/17/02 BA MASTER CREDIT CARD TRUST / X 06/17/02 BANCORP RHODE ISLAND INC X X 06/02/02 BARRETT BUSINESS SERVICES INC MD X X 06/25/02 BAUSCH & LOMB INC NY X 06/26/02 BIRMINGHAM UTILITIES INC CT X X 06/28/02 BLUE MARTINI SOFTWARE INC X 04/16/02 AMEND BMW VEHICLE LEASE TRUST 2000-A X 06/25/02 BNCCORP INC DE X 04/16/02 AMEND BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 05/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 05/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 05/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 05/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 05/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 05/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 05/31/02 BOMBARDIER CREDIT RECEIVABLES CORP SE DE X 05/31/02 BOSTON ACOUSTICS INC MA X X 06/28/02 BPP LIQUIDATING TRUST MD X X 06/28/02 BRAZILIAN EQUITY FUND INC MD X 06/28/02 BTU INTERNATIONAL INC DE X 06/28/02 CADENCE DESIGN SYSTEMS INC DE X X 06/27/02 CALIFORNIA SOFTWARE CORP NV X 06/27/02 CARBIDE GRAPHITE GROUP INC /DE/ DE X X 06/25/02 CENTRAL GARDEN & PET COMPANY DE X X 06/28/02 CENTURYTEL INC LA X 06/10/02 CHAMPIONLYTE PRODUCTS INC FL X 06/28/02 CIENA CORP DE X X 06/21/02 CITICORP MORTGAGE SECURITIES INC DE X 06/27/02 CLARION TECHNOLOGIES INC/DE/ DE X X 06/26/02 CNET NETWORKS INC DE X 06/27/02 COLLAGENEX PHARMACEUTICALS INC DE X X 06/28/02 COLMENA CORP DE X X 06/24/02 COMMERCIAL BANCSHARES INC \OH\ OH X 06/17/02 CONCEPTUS INC DE X X 06/21/02 CONSECO FINANCE SECURITIZATIONS CORP DE X 06/26/02 CORONADO EXPLORATIONS LTD DE X 06/25/02 COUNTY BANK CORP MI X 06/28/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 06/26/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X X 06/28/02 CROSS TIMBERS ROYALTY TRUST TX X X 06/25/02 CTI DIVERSIFIED HOLDINGS INC DE X 06/27/02 CTN MEDIA GROUP INC DE X X 06/14/02 CWABS INC DE X X 06/28/02 CWMBS INC DE X 06/28/02 CWMBS INC DE X 06/28/02 CWMBS INC DE X 06/28/02 CWMBS INC DE X 06/28/02 CWMBS INC DE X X 06/28/02 CYBERNET INTERNET SERVICES INTERNATIO DE X X 06/25/02 CYNTECH TECHNOLOGIES INC UT X X 06/28/02 CYTOMEDIX INC DE X X 06/28/02 DATA TRANSLATION INC /NEW/ DE X X 06/28/02 DELTA AIR LINES INC /DE/ DE X X 06/25/02 DIGITAL COURIER TECHNOLOGIES INC DE X 02/28/02 DYNAMICS RESEARCH CORP MA X X 06/28/02 EDGEWATER TECHNOLOGY INC/DE/ DE X X 06/28/02 ENCOMPASS SERVICES CORP TX X X 06/27/02 ENERGY EAST CORP NY X X 06/28/02 ENTROPIN INC CO X X 06/28/02 EQCC RECEIVABLES CORP DE X X 06/28/02 ETOYS INC DE X X 06/21/02 EUROPA CRUISES CORP DE X 06/27/02 EVANS SYSTEMS INC TX X X X 06/24/02 EXPEDIA INC WA X 03/09/02 AMEND FARGO ELECTRONICS INC X X 06/28/02 FBR ASSET INVESTMENT CORP/VA VA X X 06/27/02 FIBERCORE INC NV X 06/03/02 FIRST SOUTH BANCORP INC /VA/ VA X X 06/28/02 FLORSHEIM GROUP INC DE X X 06/14/02 FLUSHING FINANCIAL CORP DE X 06/08/02 FORTUNE NATURAL RESOURCES CORP DE X X 06/28/02 FOX ENTERTAINMENT GROUP INC DE X X 06/28/02 FREEWILLPC COM INC NV X X X X 06/14/02 FRESH BRANDS INC X X 06/25/02 GALLERY OF HISTORY INC NV X 06/28/02 GENESIS MICROCHIP INC /DE DE X X 06/26/02 GENTIVA HEALTH SERVICES INC DE X X 06/13/02 GLIMCHER REALTY TRUST MD X X 06/28/02 GRAND COURT LIFESTYLES INC DE X 06/19/02 GREEN MOUNTAIN POWER CORP VT X 06/27/02 * GREENHOLD GROUP INC FL X X 04/15/02 AMEND GRIC COMMUNICATIONS INC CA X 06/26/02 GS MORTGAGE SECURITIES CORP DE X 06/27/02 GS MORTGAGE SECURITIES CORP DE X X 05/29/02 AMEND HORIZON PCS INC DE X X 06/27/02 HORIZON TELCOM INC OH X X 06/27/02 HOUSEHOLD AUTOMOBILE REVOLVING TRUST NV X 06/17/02 HOUSEHOLD AUTOMOTIVE TRUST 2001-1 DE X 06/17/02 HOUSEHOLD AUTOMOTIVE TRUST III SERIES NV X 06/17/02 HUGOTON ROYALTY TRUST TX X X 06/25/02 IEC ELECTRONICS CORP DE X X 06/18/02 INCYTE GENOMICS INC DE X 06/28/02 INDEPENDENT BANK CORP MI X X 06/28/02 INDEPENDENT BANKSHARES INC TX X 06/27/02 INDUSTRIAL RUBBER PRODUCTS INC MN X 06/28/02 INDYMAC MBS INC X X 06/27/02 INDYMAC MBS INC X 06/28/02 INTERCARE COM DX INC X 06/28/02 INTERLINK ELECTRONICS INC DE X X 06/27/02 INTERNATIONAL DISPLAYWORKS INC OR X X 06/26/02 INTERTAN INC DE X 06/21/02 INVERNESS MEDICAL INNOVATIONS INC DE X X 06/28/02 IPARTY CORP DE X X 06/27/02 JB OXFORD HOLDINGS INC DE X X 06/27/02 KENTUCKY POWER CO KY X 06/25/02 KEY3MEDIA GROUP INC DE X X 06/26/02 KROLL INC OH X X 06/13/02 L 3 COMMUNICATIONS HOLDINGS INC DE X X 06/24/02 LADISH CO INC WI X X 06/27/02 LASALLE RE HOLDINGS LTD X X 06/17/02 LIGHTBRIDGE INC DE X X 06/27/02 LYONDELL CHEMICAL CO DE X X 06/25/02 MADISON BANCSHARES GROUP LTD PA X X 06/28/02 MANCHESTER TECHNOLOGIES INC NY X 06/27/02 MANUFACTURERS SERVICES LTD DE X X 06/20/02 MANUGISTICS GROUP INC DE X 06/27/02 MCMORAN EXPLORATION CO /DE/ DE X X X 06/14/02 MDI ENTERTAINMENT INC DE X X 06/27/02 MEDTRONIC INC MN X X 06/28/02 MELLON FINANCIAL CORP PA X X 06/26/02 MERIDIAN HOLDINGS INC CO X X 06/28/02 MERRILL LYNCH & CO INC DE X X 06/28/02 MERRILL LYNCH & CO INC DE X X 06/28/02 MILINX BUSINESS GROUP INC DE X X 06/26/02 MILLS CORP DE X X 05/31/02 AMEND MMCA AUTO RECEIVABLES TRUST DE X X 06/28/02 MODEM MEDIA INC DE X X 06/27/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 06/28/02 NATIONSCREDIT GRANTOR TRUST 1996-1 DE X X 06/17/02 NATIONSCREDIT GRANTOR TRUST 1997-1 DE X X 06/17/02 NATIONSCREDIT GRANTOR TRUST 1997-2 DE X X 06/17/02 NAVISTAR FINANCIAL RETAIL RECEIVABLES DE X 05/31/02 NAVISTAR FINANCIAL SECURITIES CORP DE X 05/31/02 NEON COMMUNICATIONS INC DE X 06/28/02 NL INDUSTRIES INC NJ X X 06/28/02 NORTEK INC DE X 06/28/02 NSTAR/MA MA X 06/28/02 NTL INC/DE/ DE X X 06/28/02 OMTOOL LTD DE X X 06/28/02 OPTICAL CABLE CORP VA X 06/21/02 PAPER WAREHOUSE INC MN X X 06/28/02 PARKER DRILLING CO /DE/ DE X X 06/28/02 PAWNMART INC DE X X 05/20/02 AMEND PENFORD CORP WA X X 06/27/02 PHILLIPS PETROLEUM CO DE X X 06/28/02 PITNEY BOWES INC /DE/ DE X 06/27/02 POWER INTEGRATIONS INC CA X X 06/21/02 PREMIERWEST BANCORP OR X X 06/27/02 AMEND PROVIDENT BANKSHARES CORP MD X X 06/28/02 RADNOR HOLDINGS CORP DE X X 06/27/02 RAYTHEON CO/ DE X X 06/28/02 RECKSON ASSOCIATES REALTY CORP MD X X 06/28/02 REGENCY GROUP LTD INC NV X 06/16/02 AMEND RENAISSANCE LEARNING INC WI X X 06/27/02 REPLIGEN CORP DE X X 06/12/02 AMEND RESIDENTIAL ASSET MORT PROD GMACM MOR X X 06/25/02 RETRACTABLE TECHNOLOGIES INC TX X X 06/24/02 RFS HOTEL INVESTORS INC TN X 06/28/02 RGS ENERGY GROUP INC NY X 06/28/02 RHYTHMS NET CONNECTIONS INC DE X X 06/13/02 RIVIERA HOLDINGS CORP NV X X 06/26/02 RURAL CELLULAR CORP MN X 06/10/02 AMEND SAUL B F REAL ESTATE INVESTMENT TRUST MD X X 06/27/02 SELECT COMFORT CORP MN X 06/27/02 SIGMA ALDRICH CORP DE X 06/25/02 SIGMA ALDRICH CORP DE X 06/25/02 SINCLAIR BROADCAST GROUP INC MD X X 06/24/02 SKILLSOFT CORP DE X X 06/25/02 SKYWEST INC UT X X 06/24/02 SKYWEST INC UT X X 06/24/02 SKYWORKS SOLUTIONS INC DE X X X X X 06/25/02 SMLX TECHNOLOGIES INC CO X X 06/28/02 SONIC JET PERFORMANCE INC CO X 06/28/02 STRESSGEN BIOTECHNOLOGIES CORP X 06/24/02 SUFFOLK BANCORP NY X X 06/24/02 SUN HEALTHCARE GROUP INC DE X X 06/27/02 SUNTERRA CORP MD X X 06/20/02 SUNTERRA CORP MD X X 06/20/02 SUPPORTSOFT INC DE X 06/28/02 SYSTEMONE TECHNOLOGIES INC FL X X 06/27/02 T-3 ENERGY SERVICES INC TX X X 06/24/02 TANOX INC DE X 06/24/02 TECUMSEH PRODUCTS CO MI X X 06/28/02 TENNANT CO MN X X 06/28/02 TERRA INDUSTRIES INC MD X X 06/27/02 TITAN CORP DE X 06/24/02 TITAN CORP DE X 06/24/02 TOYOTA AUTO FINANCE RECEIVABLES LLC DE X X 06/17/02 TRANSOCEAN INC E9 X 06/28/02 TRENWICK AMERICA CORP DE X X 06/17/02 TRENWICK GROUP LTD X X 06/17/02 TREX CO INC DE X 06/19/02 AMEND U S WIRELESS DATA INC CO X 06/25/02 UICI DE X X 06/28/02 URSTADT BIDDLE PROPERTIES INC MD X X 06/27/02 VCAMPUS CORP DE X X X 06/03/02 VECTOR GROUP LTD DE X X 06/27/02 VENTURE HOLDINGS CO LLC MI X X 06/27/02 VIA NET WORKS INC DE X 06/27/02 VISKASE COMPANIES INC DE X 06/28/02 VIZACOM INC DE X X 06/25/02 WALT DISNEY CO/ DE X 06/30/02 AMEND WELLMAN INC DE X 06/28/02 WEST COAST BANCORP /NEW/OR/ OR X 06/26/02 WILLIAMS COMPANIES INC DE X 06/28/02 Y3K SECURE ENTERPRISE SOFTWARE INC NV X 06/25/02 ABINGTON BANCORP INC MA X X 07/01/02 ABN AMRO MORTGAGE CORP SERIES 1999-2 DE X 06/01/02 ABN AMRO MORTGAGE CORP SERIES 1999-3 DE X 06/01/02 ABN AMRO MORTGAGE CORP SERIES 2001-1A DE X 06/01/02 ABN AMRO MORTGAGE CORP SERIES 2001-3 DE X 06/01/02 ABN AMRO MORTGAGE CORP SERIES 2001-5 DE X 06/01/02 ABN AMRO MORTGAGE CORP SERIES 2001-6 DE X 06/01/02 ABN AMRO MORTGAGE CORP SERIES 2001-7 DE X 06/01/02 ABN AMRO MORTGAGE CORP SERIES 2001-8 DE X 06/01/02 ABN AMRO MORTGAGE CORP SERIES 2002-1 DE X 06/01/02 ABN AMRO MORTGAGE CORP SERIES 2002-2 DE X 06/01/02 ABN AMRO MORTGAGE CORP SERIES 2002-3 DE X 06/01/02 ABN AMRO MORTGAGE CORP SERIES 2002-4 DE X 06/01/02 ACCESS ANYTIME BANCORP INC DE X 06/28/02 AMEND ADELPHIA BUSINESS SOLUTIONS INC DE X X 06/14/02 ADELPHIA COMMUNICATIONS CORP DE X X 06/09/02 AMEND ADVANCED MEDICAL OPTICS INC DE X X 06/24/02 ADVANTA CORP DE X X 06/28/02 ADVANTA CORP DE X X 06/28/02 ADVOCAT INC DE X X 06/28/02 AGRILINK FOODS INC NY X X 07/01/02 ALCOA INC PA X X 07/01/02 ALKERMES INC PA X X 06/28/01 ALLERGAN INC DE X X 06/24/02 AMERICAN ORIENTAL BIOENGINEERING INC CO X X 06/28/02 AMEND AMERICAN SOUTHWEST FINANCIAL SECURITI AZ X 06/01/02 ARISTOTLE CORP DE X 06/17/02 AMEND ASSET BACKED FUNDING CORP DE X X 06/28/02 ASSET BACKED SECURITIES CORP DE X X 02/15/02 BANKATLANTIC BANCORP INC FL X X 06/26/02 BEAR STEARNS AST BCK SEC INC MADISON DE X X 07/01/02 BENTHOS INC MA X X 06/28/02 BRIGHTPOINT INC DE X X 07/01/02 CALLON PETROLEUM CO DE X X 06/28/02 CARDIOTECH INTERNATIONAL INC MA X X 07/01/02 CHANGE TECHNOLOGY PARTNERS INC DE X X 07/01/02 CHASE CREDIT CARD MASTER TRUST NY X X 06/17/02 CHASE CREDIT CARD MASTER TRUST NY X X 06/20/02 CHASE MANHATTAN BANK /NY/ NY X X 06/17/02 CHASE MANHATTAN BANK USA DE X X 06/17/02 CHASE MANHATTAN HOME EQUITY LOAN TRUS NY X X 06/17/02 CHASE MANHATTAN MARINE OWNER TRUST 19 NY X X 06/17/02 CHASE MANHATTAN RV OWNER TRUST 1997-A DE X X 06/17/02 CHESAPEAKE ENERGY CORP OK X 06/28/02 CHICOS FAS INC FL X X 07/01/02 CMGI INC DE X X 06/28/02 CROSSNET COMMUNICATIONS INC CO X 06/30/02 CSFB MORTGAGE BACKED PASS THROUGH CER DE X X 05/20/02 CSFB MORTGAGE PASS THRU CERT SERIES 2 X X 06/25/02 CSFB MORTGAGED BACKED PASS THRU CERTI DE X X 06/25/02 CVD EQUIPMENT CORP NY X 07/01/02 CWABS INC DE X X 06/27/02 CWABS INC DE X X 06/28/02 CYTYC CORP DE X X 07/01/02 DATAWORLD SOLUTIONS INC DE X X 05/16/02 AMEND DDI CORP CA X X 06/28/02 DELTAGEN INC DE X X 07/01/02 ECOLLEGE COM DE X 06/28/02 ELSINORE CORP NV X 07/01/02 ENVIRONMENTAL ELEMENTS CORP DE X X 06/22/02 ENZON INC DE X 07/01/02 FELCOR LODGING TRUST INC MD X X 06/17/02 FIBERNET TELECOM GROUP INC\ DE X X 06/28/02 FORTUNE NATURAL RESOURCES CORP DE X X 07/01/02 FORWARD INDUSTRIES INC NY X 07/01/02 FRANKLIN CAPITAL CORP DE X X 07/01/02 GARDNER DENVER INC DE X X 06/26/02 GENESIS HEALTH VENTURES INC /PA PA X X 05/28/03 GLACIER WATER SERVICES INC DE X X 06/27/02 GLYKO BIOMEDICAL LTD X X 06/27/02 GREEN MOUNTAIN COFFEE INC DE X 04/05/02 AMEND HANMI FINANCIAL CORP DE X X 06/28/02 HAUSER INC DE X X 06/25/02 HAWAIIAN ELECTRIC INDUSTRIES INC HI X 07/01/02 HEARX LTD DE X X 06/27/02 HERITAGE COMPANIES INC NV X 06/28/02 HOUSEHOLD AUTOMOTIVE TRUST 2001-3 X 06/17/02 HOUSEHOLD AUTOMOTIVE TRUST IV SERIES DE X 06/17/02 HOUSEHOLD AUTOMOTIVE TRUST SERIES 200 DE X 06/17/02 HOUSEHOLD AUTOMOTIVE TRUST V SERIES 2 DE X 06/17/02 HOUSEHOLD AUTOMOTIVE TRUST VI SERIES NV X 06/17/02 HOUSEHOLD PRIVATE LABEL CREDIT CARD M DE X 06/17/02 HOUSEHOLD PRIVATE LABEL CREDIT CARD M DE X 06/17/02 HUAYANG INTERNATIONAL HOLDINGS INC NV X X 06/27/02 HURCO COMPANIES INC IN X 06/27/02 IMAGEX COM INC WA X X 06/28/02 INSTEEL INDUSTRIES INC NC X X 06/27/02 KV PHARMACEUTICAL CO /DE/ DE X X 06/28/02 L90 INC DE X X 06/28/02 L90 INC DE X X 06/29/02 LACLEDE STEEL CO /DE/ DE X X 06/19/02 MDSI MOBILE DATA SOLUTIONS INC /CAN/ A1 X X 06/28/02 MICROSEMI CORP DE X X X 06/28/02 MID POWER SERVICE CORP DE X X X 06/14/02 MID STATE RACEWAY INC NY X 04/03/02 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 06/28/02 MTI TECHNOLOGY CORP DE X X 06/26/02 NATIONAL DENTEX CORP /MA/ MA X X 06/27/02 NATIONWIDE FINANCIAL SERVICES INC/ DE X X 06/27/02 NETGATEWAY INC DE X X 06/30/02 NMT MEDICAL INC DE X X 06/28/02 NORTH ATLANTIC TRADING CO INC NY X 07/01/02 NORTHPORT INVESTMENTS INC NV X X X X 05/16/02 AMEND NOVAMED EYECARE INC DE X X 06/15/02 NOVASTAR MORTGAGE FUNDING CORP SERIES DE X X 06/13/02 NOVASTAR MORTGAGE FUNDING CORP SERIES DE X 06/27/02 NOVASTAR MORTGAGE FUNDING CORP SERIES DE X 06/27/02 OVERLAND STORAGE INC CA X X 06/28/02 PEAK INTERNATIONAL LTD D0 X X 07/01/02 PEOPLES BANCORP INC OH X 07/01/02 PEROT SYSTEMS CORP DE X X 06/30/02 PETROQUEST ENERGY INC DE X X 07/01/02 PLANAR SYSTEMS INC OR X 04/22/02 AMEND PRO FAC COOPERATIVE INC NY X X 07/01/02 PRODEO TECHNOLOGIES INC DE X 06/24/02 PROGRESSIVE CORP/OH/ OH X X 07/01/02 PROVIDENCE & WORCESTER RAILROAD CO/RI RI X X 06/28/02 PSYCHEMEDICS CORP DE X X 06/26/02 AMEND REDCELL POWER CORP DE X 06/21/02 AMEND REGMA BIO TECHNOLOGIES LTD NV X X 06/28/02 RMH TELESERVICES INC PA X X 06/27/02 SAFLINK CORP DE X X 06/28/02 SAUCONY INC MA X 06/26/02 SBC COMMUNICATIONS INC DE X 06/28/02 SEACOR SMIT INC DE X X 06/25/02 SENIOR CARE INDUSTRIES INC NV X X 07/01/02 SEQUOIA MORTGAGE FUNDING CORP MD X X 06/26/02 STAR RECEIVABLES FUNDING INC DE X 06/15/02 STRUCTURED ASSET SEC CORP MOR PASS TH DE X 06/01/02 SUSQUEHANNA BANCSHARES INC PA X X 06/28/02 TECHNOLOGY FUNDING MEDICAL PARTNERS I DE X 06/26/02 TECHNOLOGY FUNDING PARTNERS III L P DE X 06/26/02 TECHNOLOGY FUNDING VENTURE CAPITAL FU DE X 06/26/02 TECHNOLOGY FUNDING VENTURE PARTNERS I DE X 06/26/02 TECHNOLOGY FUNDING VENTURE PARTNERS V DE X 06/26/02 TRANSPORTATION LOGISTICS INTL INC CO X 04/19/02 AMEND TUMBLEWEED INC DE X X 07/01/02 UNITED INDUSTRIES CORP DE X 06/17/02 UNITED PAN EUROPE COMMUNICATIONS NV X 07/01/02 UNITED RENTALS INC /DE DE X X 07/01/02 UNITED STATES STEEL CORP DE X 06/28/02 UNITRIN INC DE X X 07/01/02 US AIRWAYS GROUP INC DE X X 07/01/02 VINTAGE PETROLEUM INC DE X X 06/27/02 VINTAGE PETROLEUM INC DE X X 06/27/02 WEYERHAEUSER CO WA X 06/30/02 WILD OATS MARKETS INC DE X 06/14/02 YUM BRANDS INC NC X 06/25/02 ZAMBA CORP DE X X 06/28/02 * A typographical error caused this to be listed as an "Item 3" report originally.