SEC NEWS DIGEST Issue 2002-151 August 6, 2002 COMMISSION ANNOUNCEMENTS SEC ISSUES SUPPLEMENTAL INFORMATION ABOUT SARBANES-OXLEY ACT ACCELERATED DEADLINE FOR INSIDER TRANSACTION REPORTS The Commission has issued supplemental information about the provision of the Sarbanes-Oxley Act that amends Section 16(a) of the Securities Exchange Act of 1934 to accelerate the due date for officers,' directors' and principal security holders' reports of transactions. This amendment, which becomes effective August 29, 2002, will require insiders to file reports "before the end of the second business day following the day on which the subject transaction has been executed, or at such other time as the Commission shall establish, by rule, in any case in which the Commission determines that such 2-day period is not feasible." As described in the release, the Commission anticipates that it will adopt rules regarding the accelerated reporting deadline no later than August 29, 2002. For further information, please contact Anne Krauskopf, Division of Corporation Finance, at (202) 942-2900. (Rel. 34-46313; File No. S7-31-02) COMMISSION MEETINGS CLOSED MEETING - TUESDAY, AUGUST 13, 2002 - 10:00 A.M. The subject matter of the closed meeting scheduled for Tuesday, August 13, 2002, will be: Formal orders of investigation; Institution and settlement of injunctive actions; Institution and settlement of administrative proceedings of an enforcement nature; Adjudicatory matter; and Opinions. 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. ENFORCEMENT PROCEEDINGS SEC v. KIRK KOSKELLA, O. JAY NEELEY AND ELTC LIMITED The Commission today announced that, on July 24, 2002, the Honorable William J. Hibbler, United States District Court Judge for the Northern District of Illinois imposed a civil penalty of $110,000 against Defendant Kirk Koskella (Koskella), of Orem, Utah, in the above matter. Although the Court found that Defendant O. Jay Neeley, also of Orem, Utah, violated Sections 17(a)(1) and 17(a)(3) of the Securities Act of 1993 through fraud and deceit and created a significant risk of substantial losses to other persons, the Court decided not to impose a civil penalty against Neeley based on his inability to pay. On August 14, 2001, the Commission filed the action against Koskella, Neeley, and their company, ELTC Limited (ELTC) (collectively, Defendants). On December 13, 2001, the Court entered a Final Judgment and Order of Permanent Injunction against Koskella and ELTC, by consent, without these defendants admitting or denying the Commission's allegations, except for jurisdiction, which they admitted. On January 15, 2002, the Court entered a Final Judgment and Order of Permanent Injunction against Neeley, on the same basis. The Commission's complaint alleged that, in 1997, two private Nevada corporations, JMC International, Inc. (JMC) and Northstar, Inc. (Northstar), which had no assets or operating income, each issued a worthless $250 million face value bond. The complaint also alleged, in 1999, the bonds were assigned to Koskella and Neeley. Thereafter, Koskella and Neeley, through ELTC, solicited offers from various institutional investors and lenders to purchase the bonds or to provide them with a margin loan or commercial loan for the face value of the bonds. In each case, they misrepresented, among other things, that the bonds were: (i) valid debt securities issued by JMC and Northstar in legitimate private placement offerings in exchange for consideration equal to the face value of the bonds; and (ii) rated by Moody's. They also omitted to state, among other things, that: (i) the bonds were worthless, (ii) neither JMC nor Northstar had ever paid interest on the bonds, and (iii) neither company had any assets, revenues or other financial resources to pay interest on the bonds in the future. The complaint also alleged that, by these activities, Koskella, Neeley and ELTC violated Sections 17(a)(1) and 17(a)(3) of the Securities Act. On August 14, 2001, the Commission simultaneously instituted and settled administrative proceedings against JMC, Northstar and these companies' respective controlling officers, Joan L. Fleener, age 61, of San Bruno, California, and Carolla S.R. Hopkins, age 50, of Yreka, California (collectively, Respondents). Respondents settled the administrative proceedings against them by consenting, without admitting or denying the Commission's findings, to the entry of the Commission's order: (1) finding that Respondents caused Koskella, Neeley and ELTC's violations of Sections 17(a)(1) and 17(a)(3) of the Securities Act; and (2) ordering Respondents to cease and desist from committing or causing any violation or any future violation of Sections 17(a)(1) and 17(a)(3) of the Securities Act. [SEC v. Kirk I. Koskella, O. Jay Neeley and ELTC Limited Civil Action No. 01-C-6227, ND Ill., WJH] (LR-17657) SEC CHARGES 81 INDIVIDUALS AND ENTITIES IN SERIES OF TELEMARKETING STOCK FRAUD SCHEMES THAT RAISED APPROXIMATELY $30 MILLION FROM INVESTORS On August 6, the Commission filed four civil injunctive actions in the United States District Court for the Eastern District of New York in Central Islip, New York charging 81 individuals and entities with violations of the antifraud and registration provisions of the federal securities laws in connection with a series of fraudulent unregistered securities offerings from 1996 through 2001. These offerings by 10 issuers raised over $30 million from upwards of 1800 investors. The Commission alleges that the offerings were fraudulent because the issuers employed nationwide networks of telemarketers, called "Independent Sales Offices" or "ISOs," to sell the offerings and paid them undisclosed cash commissions ranging as high as half of the offering proceeds. According to the SEC's complaints, these excessive commissions violated express representations contained in offering materials, which falsely stated that the issuers would use most of the offering proceeds for business purposes. When the offering materials did mention sales commissions, they significantly understated the portion of offering proceeds that issuers agreed to pay broker-dealers. The Commission's complaints charge the issuers and their principals, the individuals and entities who managed the offerings by recruiting and organizing the networks of ISOs, the ISO operators, and two attorneys. [SEC v. Heritage Film Group, LLC, et al., 02 Civ. 4364 (LDW) USDC, EDNY] (LR-17658); SEC v. Intracom Corporation, et al., 02 Civ. 4367 (LDW) USDC, EDNY] (LR-17659); SEC v. Ephone, Inc, et al., 02 Civ. 4365 (LDW) USDC, EDNY] (LR-17660); SEC v. America In Line Corporation, et al., 02 CIV. 4362 (LDW) USDC, EDNY] (LR-17661); (Press Rel. 2002-120) INVESTMENT COMPANY ACT RELEASES EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED STATES, ET AL. A notice has been issued giving interested persons until August 26 to request a hearing on an application filed by The Equitable Life Assurance Society of the United States (Equitable), Separate Account A of Equitable, Separate Account FP of Equitable, Separate Account No. 45 of Equitable, Separate Account No. 49 of Equitable, Separate Account No. 66 of Equitable (SA 66), and EQ Advisors Trust (the Trust) (collectively Applicants). All of the Applicants, except SA 66, and the Trust, seek an order pursuant to Section 26(c) of the Investment Company Act approving the substitution of Class IB shares of the EQ/Capital Guardian Research Portfolio for Class IB shares of the EQ/MFS Research Portfolio. In addition, all of the Applicants request an order pursuant to Section 17(b) of the Act to permit certain in-kind transactions in connection with the proposed substitution. (Rel. IC-25692 - August 2) SELF REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-Phlx-2002-37) filed by the Philadelphia Stock Exchange relating to a ten contract Auto-X guaranteed size for option orders for the proprietary account(s) of broker-dealers in the Top 120 Options 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 August 5. (Rel. 34- 46296) A proposed rule change filed by the American Stock Exchange relating to a pilot program involving crossing transactions in Nasdaq securities (SR- Amex-2002-58) 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 August 5. (Rel. 34- 46309) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change submitted by the New York Stock Exchange (SR-NYSE-2002-26) under Rule 19b-4 of the Securities Exchange Act of 1934 relating to fixed income ETFs. Publication of the proposal and order granting accelerated approval is expected in the Federal Register during the week of August 5. (Rel. 34-46299) The Commission granted accelerated approval to a proposed rule change (SR-Amex-2002-56) filed by the American Stock Exchange pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 which proposes odd-lot execution procedures applicable to trading Nasdaq Market securities. Publication of the order in the Federal Register is expected during the week of August 5. (Rel. 34-46304) The Commission approved a proposed rule change (SR-NYSE-2002-28) submitted under Rule 19b-4 of the Securities Exchange Act of 1934 by the New York Stock Exchange relating to the listing and trading of Certain Exchange Traded Funds on the Exchange on an unlisted trading privileges basis. Publication is expected in the Federal Register during the week of August 5. (Rel. 34-46306) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change filed by the Chicago Board Options Exchange (SR-CBOE-2001-66) under Rule 19b-4 of the Securities Exchange Act, relating to registration filing requirements of associated persons of member organizations under the Web CRD system. (Rel. 34-46308) PROPOSED RULE CHANGES Emerging Markets Clearing Corporation filed a proposed rule change (SR- EMCC-2002-01) under Section 19(b) of the Securities Exchange Act. The proposed rule change would expand the types of instruments eligible for processing by EMCC to include emerging market corporate debt. Publication of the proposal is expected in the Federal Register during the week of August 12. (Rel. 34-46311) The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2002-06) under Section 19(b)(1) of the Exchange Act. The proposed rule change would allow OCC to amend its adjustment procedures for security futures to provide for adjusting security futures contracts to compensate for special cash dividends and for rights distributions that expire during the life of the futures contract. Publication of the proposal is expected in the Federal Register during the week of August 12. (Rel. 34-46312) WITHDRAWALS GRANTED An order has been issued granting the application for withdrawal from listing and registration (World Fuel Services Corporation, Common Stock, $.01 par value) on the Pacific Exchange, effective at the opening of business on August 7, 2002. (Rel. 34-46314) An order has been issued granting the application for withdrawal from listing and registration (A.O. Smith Corporation, Class A Common Stock, $5.00 par value) on the American Stock Exchange, effective at the opening of business on August 7, 2002. (Rel. 34-46315) 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-4 TRICO MARINE SERVICES INC, 250 N AMERICAN COURT, HOUMA, LA, 70363, 985-851-3833 - 250,000 ($250,000,000.00) Non-Convertible Debt, (File 333-97627 - Aug. 5) (BR. 05) S-8 MONY GROUP INC, 1740 BROADWAY, NEW YORK, NY, 10019, 2127082000 - 5,000,000 ($145,500,000.00) Equity, (File 333-97669 - Aug. 5) (BR. 01) S-8 INSURANCE AUTO AUCTIONS INC /CA, 850 E ALGONQUIN RD, STE 100, SCHAUMGURG, IL, 60173, 8478393939 - 0 ($13,845,000.00) Equity, (File 333-97671 - Aug. 5) (BR. 05) S-8 CONECTISYS CORP, 24730 AVENUE TIBBITTS #130, VALENCIA, CA, 91355, 6612956763 - 1,000,000 ($20,000.00) Equity, (File 333-97673 - Aug. 5) (BR. 37) S-8 PENNSYLVANIA REAL ESTATE INVESTMENT TRUST, THE BELLEVUE, 200 S BROAD STREET, PHILADELPHIA, PA, 19102, 2155429250 - 382,500 ($9,706,620.00) Equity, (File 333-97677 - Aug. 5) (BR. 08) S-3 PENNSYLVANIA REAL ESTATE INVESTMENT TRUST, THE BELLEVUE, 200 S BROAD STREET, PHILADELPHIA, PA, 19102, 2155429250 - 181,875 ($4,609,621.88) Equity, (File 333-97679 - Aug. 5) (BR. 08) SB-2 FIRST COMMERCE COMMUNITY BANKSHARES INC, 9464 HIGHWAY 5, DOUGLASVILLE, GA, 30135, 7704893222 - 0 ($10,000,000.00) Equity, (File 333-97681 - Aug. 5) (BR. ) S-8 AUGRID OF NEVADA INC, 24200 CHAGRIN BLVD, STE 10, BEACHWOOD, OH, 44122, 7025921816 - 750,000 ($131,250.00) Other, (File 333-97683 - Aug. 5) (BR. 09) S-8 ALLIANCE BANCSHARES CALIFORNIA, 100 CORPORATE POINTE, SUITE 110, CULVER CITY, CA, 90230, 3104109281 - 0 ($600,270.00) Equity, (File 333-97685 - Aug. 5) (BR. 07) SB-2 SEARCHHELP INC, 8,000,000 ($4,000,000.00) Other, (File 333-97687 - Aug. 5) (BR. 08) S-4 COORS BREWING CO, 311 10TH ST, PO BOX 4030 NH311, GOLDEN, CO, 80401-0030, 3032796565 - 0 ($850,000,000.00) Non-Convertible Debt, (File 333-97689 - Aug. 5) (BR. ) S-8 AMERITYRE CORP, 705 YUCCA STREET, BOULDER CITY, NV, 89005, 7022931930 - 2,000,000 ($5,600,000.00) Equity, (File 333-97691 - Aug. 5) (BR. 06) 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 ---------------------------------------------------------------------------------- A NOVO BROADBAND INC OH X 07/30/02 ACCUPOLL HOLDING CORP NV X X X X X X 08/05/02 AMEND ACTIONPOINT INC DE X X X 08/05/02 ADVANCED TOBACCO PRODUCTS INC TX X 08/01/02 AGCO CORP /DE DE X X 08/05/02 ALLETE INC MN X X 08/02/02 AMERICAN BUSINESS FINANCIAL SERVICES DE X 08/05/02 AMERICARE HEALTH SCAN INC FL X 07/29/02 AMEND AMES DEPARTMENT STORES INC DE X 08/01/02 ANTHEM INC IN X 08/05/02 ANTS SOFTWARE INC DE X 08/05/02 APPLE COMPUTER INC CA X X 08/01/02 APW LTD X X X 07/23/02 AMEND ASSET BACKED CERTIFICATES SERIES 2002 DE X 07/25/02 ASSOCIATED AUTOMOTIVE GROUP INC FL X 07/22/02 BA MORTGAGE SECURITIES INC MORT PS TH DE X 07/25/02 BA MORTGAGE SECURITIES INC PASS THR C DE X 07/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 07/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 07/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 07/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 07/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 07/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 07/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 07/25/02 BANK OF AMERICA 1999-10 NC X 07/25/02 BANK OF AMERICA 1999-11 NC X 07/25/02 BANK OF AMERICA 1999-11 NC X 07/25/02 BANK OF AMERICA 1999-3 NC X 07/25/02 BANK OF AMERICA 1999-4 DE X 07/25/02 BANK OF AMERICA 1999-5 NC X 07/25/02 BANK OF AMERICA MOR SEC INC MOR PASS DE X 07/25/02 BANK OF AMERICA MOR SEC INC MOR PASS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS NC X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS NC X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS NC X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS NC X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS NC X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/02 BANK OF AMERICA MORT SEC INC MORT PAS NC X 07/25/02 BANK OF AMERICA MORT SECS MORT PASS T DE X 07/25/02 BANK OF AMERICA MORTGAGE SEC INC MOR DE X 07/25/02 BANK OF AMERICA MORTGAGE SEC INC MOR DE X 07/25/02 BANK OF AMERICA MORTGAGE SEC INC MOR DE X 07/25/02 BANK OF AMERICA MORTGAGE SEC INC MOR DE X 07/25/02 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 07/25/02 BANK OF AMERICA MORTGAGE SEC MORT PAS NC X 07/25/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X 07/25/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X 07/25/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X 07/25/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X 07/25/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X 07/25/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X 07/25/02 CALIFORNIA FIRST NATIONAL BANCORP CA X 08/02/02 CARDIOTECH INTERNATIONAL INC MA X 08/02/02 CAROLINA POWER & LIGHT CO NC X X 07/25/02 CASTLE DENTAL CENTERS INC DE X X 07/19/02 CHART HOUSE ENTERPRISES INC DE X X 08/02/02 CHL MORTGAGE PASS THROUGH TRUST SERIE DE X 07/25/02 CHL MORTGAGE PASS-THROUGH TRUST 2002- DE X 07/25/02 CHL MORTGAGE PSS THROUGH TRUST 2002-1 DE X 07/25/02 CIRCUIT CITY STORES INC VA X X 08/01/02 CISCO SYSTEMS INC CA X X 07/25/02 CNA SURETY CORP DE X X 08/05/02 COLONIAL REALTY LIMITED PARTNERSHIP DE X X 08/05/02 COMDIAL CORP DE X 07/24/02 COMPLE TEL EUROPE NV X X 08/05/02 COMPUTER NETWORK TECHNOLOGY CORP MN X X 07/29/02 CORPORATE BOND BACKED CERTIFICATES TR DE X X 08/01/02 COUNTRYWIDE HOME LOANS MORT PASS THR DE X 07/25/02 CREDIT & ASSET REPACKAGING VEHICLE CO DE X 08/01/02 CWABS INC ASSET BACKED CERTIFICATES S DE X 07/25/02 CWABS INC ASSET BACKED CERTIFICATES S DE X 07/25/02 CWABS INC ASSET BACKED CERTIFICATES S DE X 07/25/02 CWABS INC ASSET BACKED CERTIFICATESS DE X 07/25/02 CWMBS CHL MORT PASS THRU CERTIFICATES DE X 07/25/02 CWMBS INC ALTERNATIVE LOAN TRUST 2002 DE X 07/25/02 CWMBS INC CHL MORTGAGE PASS THROUGH T DE X 07/25/02 CWMBS INC CHL MORTGAGE PASS THROUGH T DE X 07/25/02 CWMBS INC CHL MORTGAGE PASS THROUGH T DE X 07/25/02 CWMBS INC CHL MORTGAGE PASS THROUGH T DE X 07/25/02 CWMBS INC CHL MORTGAGE PASS THROUGH T DE X 07/25/02 CWMBS INC MORT PASS THROUGH CERT SERI DE X 07/25/02 CWMBS INC MORTGAGE PASS THR CERT SER DE X 07/25/02 CWMBS INC MORTGAGE PASS THROUGH CERTI DE X 07/25/02 CWMBS INC MORTGAGE PASS THROUGH CERTI DE X 07/25/02 CWMBS INC MORTGAGE PASS THROUGH CERTI DE X 07/25/02 CWMBS INC MORTGAGE PASS THROUGH CERTI DE X 07/25/02 DEALER AUTO RECEIVABLES CO LLC DE X X 07/15/02 DOE RUN RESOURCES CORP NY X X 08/02/02 EDO CORP NY X X 05/31/02 ELAMEX SA DE CV X X 08/01/02 AMEND ENRON CORP/OR/ OR X X 07/25/02 EQCC RECEIVABLES CORP DE X 07/25/02 EQCC RECEIVABLES CORP DE X 07/25/02 EQCC TRUST 2002-1 NY X 07/25/02 FIRST COMMUNITY FINANCIAL GROUP INC WA X X 08/05/02 FIRST HORIZON MORTGAGE PASS THROUGH T TX X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T NY X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T TX X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T TX X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T TX X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T TX X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T NY X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T TX X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T DE X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T NY X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T DE X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T DE X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T NY X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T DE X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T X 07/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T X 07/25/02 FIRST HORIZON MORTGAGE PASS-THROUGH T DE X 07/25/02 FRESH BRANDS INC X 08/02/02 FRONTSTEP INC OH X X 08/05/02 GADZOOX NETWORKS INC DE X X 07/30/02 GALAXY NUTRITIONAL FOODS CO DE X X 07/08/02 GENERAL DATACOMM INDUSTRIES INC DE X 07/31/02 GEXA CORP TX X 07/23/02 GS MORTGAGE SECURITIES CORP DE X 08/01/02 GS MORTGAGE SECURITIES CORP MORT PAS DE X X 07/30/02 GSI GROUP INC DE X 08/05/02 HALIFAX CORP VA X 08/05/02 HILLENBRAND INDUSTRIES INC IN X X 08/02/02 HSBC USA INC /MD/ MD X 08/05/02 INSIGHTFUL CORP DE X 08/01/02 INTERLEUKIN GENETICS INC DE X 05/05/02 INTERLEUKIN GENETICS INC DE X X 08/05/02 INTERPOOL INC DE X 08/05/02 INTERSTATE NATIONAL DEALER SERVICES I DE X X 08/05/02 KENTUCKY ELECTRIC STEEL INC /DE/ DE X 08/05/02 AMEND KEYCORP STUDENT LOAN TRUST 2000-B DE X X 07/25/02 KNIGHT RIDDER INC FL X 08/05/02 KNIGHT TRANSPORTATION INC AZ X X 08/05/02 L 3 COMMUNICATIONS HOLDINGS INC DE X 08/05/02 LEGGETT & PLATT INC MO X 08/05/02 LEHMAN ABS CORP LEHMAN MFG HOUSING CO DE X X 08/01/02 LEHMAN BROTHERS HOLDINGS INC DE X 08/05/02 LEHMAN BROTHERS HOLDINGS INC DE X 08/05/02 LIFE PARTNERS HOLDINGS INC TX X 07/31/02 LIFE PARTNERS HOLDINGS INC TX X 07/12/02 LINCOLN NATIONAL CORP IN X 06/30/02 LODGENET ENTERTAINMENT CORP DE X X 08/02/02 MACDERMID INC CT X 06/30/02 MADISON RIVER CAPITAL LLC DE X X 08/01/02 MCGRAW-HILL COMPANIES INC NY X X 08/05/02 MEDIX RESOURCES INC CO X 07/25/02 MILLBROOK PRESS INC DE X 08/02/02 MINDARROW SYSTEMS INC NV X X 06/12/02 AMEND MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 08/01/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 08/02/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 08/02/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 07/25/02 MORTGAGE PASS THROUGH CERTIFICATES SE DE X 07/25/02 MORTGAGE PASS THROUGH CERTIFICATES SE DE X 07/25/02 MORTGAGE PASS THROUGH CERTIFICATES SE DE X 07/25/02 MORTGAGE PASS THROUGH CERTIFICATES SE DE X 07/25/02 MORTGAGE PASS THROUGH CERTIFICATES SE DE X 07/25/02 MORTGAGE PASS THROUGH CERTIFICATES SE DE X 07/25/02 MOSSIMO INC DE X X 08/02/02 NATIONAL RESIDENTIAL PROPERTIES NV IN NV X X 07/24/02 NBC ACQUISITION CORP DE X X 08/02/02 NDCHEALTH CORP DE X 08/05/02 NEBRASKA BOOK CO KS X X 08/02/02 NEWFIELD EXPLORATION CO /DE/ DE X X 08/02/02 NORTHROP GRUMMAN CORP /DE/ DE X X 07/30/02 NOVA NATURAL RESOURCES CORP CO X 09/30/02 NOVASTAR MORTGAGE FUNDING CORP SERIES DE X X 07/25/02 NOVASTAR MORTGAGE FUNDING TRUST SERIE DE X X 07/25/02 NOVELL INC DE X 08/05/02 OFFICE DEPOT INC DE X X 08/05/02 OGE ENERGY CORP OK X 08/01/02 PALOMAR ENTERPRISES INC NV X X 07/10/02 PHILADELPHIA SUBURBAN CORP PA X 07/29/02 PINNACLE BANCSHARES INC AL X 07/30/02 PLIANT CORP UT X X 05/20/02 AMEND PLM EQUIPMENT GROWTH FUND VI CA X X 08/05/02 PMR CORP DE X X 08/02/02 POLAROID CORP DE X X 08/05/02 PROCTER & GAMBLE CO OH X 06/30/02 PROXIM INC /DE/ DE X X 08/05/02 QCR HOLDINGS INC DE X 08/05/02 RELIABILITY INC TX X 08/05/02 ROCKWELL COLLINS INC DE X X 08/05/02 SHALLBETTER INDUSTRIES INC MN X X 07/19/02 SHAW GROUP INC LA X X 08/05/02 SHELBOURNE PROPERTIES I INC DE X X 08/05/02 SHELBOURNE PROPERTIES II INC DE X X 08/05/02 SHELBOURNE PROPERTIES III INC DE X X 08/05/02 SIEBEL SYSTEMS INC DE X X 08/05/02 SLI INC OK X X 08/01/02 SONEX RESEARCH INC MD X 08/05/02 SPARTAN STORES INC MI X X 08/05/02 SPECIALIZED HEALTH PRODUCTS INTERNATI DE X 07/29/02 STARBUCKS CORP WA X 08/05/02 STERICYCLE INC DE X X 06/28/02 STEWART & STEVENSON SERVICES INC TX X X 08/05/02 STEWART ENTERPRISES INC LA X 08/05/02 STRAYER EDUCATION INC MD X X 08/02/02 STRUCTURED PRODUCTS CORP DE X X 08/05/02 SUSSEX BANCORP NJ X X 07/16/02 SYBASE INC DE X X 07/31/02 TECH OPS SEVCON INC DE X 08/05/02 TELOS CORP MD X X 07/19/02 THERMA WAVE INC DE X X 08/01/02 THIRD MILLENNIUM TELECOMMUNICATIONS I CO X X X 07/29/02 THREE FIVE SYSTEMS INC DE X 08/05/02 TIPPINGPOINT TECHNOLOGIES INC DE X X 07/30/02 TORPEDO SPORTS USA INC NV X X 05/04/02 AMEND TRICORD SYSTEMS INC /DE/ DE X X X 08/02/02 U S TECHNOLOGIES INC DE X 12/31/02 URS CORP /NEW/ DE X X 08/01/02 WATERFALLS CORP DE X X 07/31/02 WEBLINK WIRELESS INC DE X X X X 07/23/02 WEYCO GROUP INC WI X X 05/20/02 AMEND WILSHIRE OIL CO OF TEXAS DE X X X 07/19/02 WORLD ACCESS INC /NEW/ DE X X 08/05/02