SEC NEWS DIGEST Issue 2002-162 August 21, 2002 ENFORCEMENT PROCEEDINGS SEC CHARGES A FORMER HIGH-RANKING ENRON OFFICIAL WITH FRAUD Defendant Permanently Barred From Serving as Officer or Director of Public Company; to Disgorge and Forfeit Approximately $12 Million The Commission announced today that it had charged Michael J. Kopper, a former high-ranking Enron official, with violating the antifraud provisions of the federal securities laws. Without admitting or denying the allegations of the complaint, Kopper has agreed to be enjoined permanently from violating Section 10(b) of the Securities Exchange Act of 1934 and Exchange Act Rule 10b-5, and to be barred permanently from acting as an officer or director of a public company. As part of the settlement agreement, which is subject to the approval of the U.S. District Court, Kopper will disgorge and forfeit a total of approximately $12 million. The Commission brought this action in coordination with the Justice Department's Enron Task Force, which filed related criminal charges against Kopper. Kopper agreed to enter a guilty plea in connection with those charges and to cooperate with the government's continuing investigation. "This is the first in what we anticipate to be a series of actions brought as the result of the close cooperation between the SEC and the Justice Department's Enron Task Force," said SEC Enforcement Division Director, Stephen M. Cutler. "We will continue to work diligently and vigorously with the Task Force to make sure that all those responsible answer for their misdeeds. We anticipate that the cooperation Mr. Kopper has agreed to provide will be important in identifying fully the individuals and entities that contributed to the company's collapse." SEC Enforcement Division Deputy Director Linda Chatman Thomsen added, "The transactions described in the complaint illustrate the financial and accounting machinations employed by Enron to create the illusion of stellar corporate performance. The intricate nature of this scheme reflects the sophisticated efforts of Mr. Kopper and others to conceal from the public their illegal activity." As alleged in the complaint, starting in at least early 1997, Kopper and others used complex structures, straw men, hidden payments, and secret loans to create the appearance that certain entities that Kopper and others at Enron funded and controlled were independent of Enron. This allowed Enron to move its interests in these entities off its balance sheet when, in fact, those interests should have been consolidated into Enron's financial statements. As a result, Enron's financial statements did not properly reflect Enron's interest in these entities, thereby enabling Enron to engage in various transactions with these entities that were designed to improve its apparent financial results. In addition, Kopper and others exploited the fiction that these entities were independent of Enron to misappropriate millions of dollars representing undisclosed fees and other illegal profits. Specifically, the Commission's complaint further alleges as follows: * RADR: In early 1997, Enron needed to divest itself of certain electricity-generating windmill farms. Rather than seek independent third party investors, Kopper and others at Enron used entities (collectively referred to as RADR) that they secretly funded and controlled to enable Enron to retain control over the windmill farms. Specifically, Enron's CFO made a personal loan to Kopper, who in turn made loans to certain individuals acting as nominee investors in the entities that purchased the windmills. Between Aug. 1997 and July 2000, these entities generated approximately $2.7 million in distributions to Kopper and others. In July 2000, Enron repurchased the facilities from the entities, generating an additional gain of approximately of $1.8 million for Kopper and the others involved. Among those who received money were Enron's CFO, Kopper, several of their family members, and various Enron employees and their family members. * Chewco: In 1993, Enron and the California Public Employees' Retirement System (CalPERS) entered into a joint venture investment partnership called Joint Energy Development Limited Partnership (JEDI). In Nov. 1997, Kopper and others at Enron formed an entity called Chewco to buy out CalPERS' JEDI interest in order to maintain JEDI's off-balance-sheet status. However, Chewco failed to meet deconsolidation requirements because it did not have the third-party equity at risk required by the applicable accounting rules. From Dec. 1997 through Dec. 2000, Kopper received a total of approximately $1.5 million in "management fees," which he shared with Enron's CFO. In Dec. 1998, Enron paid a $400,000 "nuisance fee," of which Kopper transferred approximately $67,224 to Enron's CFO. In March 2001, Enron bought Chewco's limited partnership interest in JEDI for $35 million, of which Kopper and his domestic partner received approximately $3 million. In Sept. 2001, Enron paid $2.6 million "tax indemnity" to Chewco, which Kopper transferred into an account under his control. * Southampton: Another entity formed by Enron was a partnership called LJM Cayman, L.P. LJM Cayman had two limited partners, Credit Suisse First Boston and National Westminster Bank (NatWest). In approximately Feb. 2000, Kopper, three NatWest bankers, and others caused Enron to buy the NatWest's interest in the partnership assets for $20 million while paying NatWest only $1 million of that sum and siphoning the rest. As a result of this conduct, the three NatWest bankers who participated in the scheme received approximately $7.3 million. The balance of the funds went to Kopper ($4.5 million), a purported charitable foundation in the name of the CFO's family ($4.5 million), and five other individuals -- four of whom were Enron employees (amounts ranging from approximately $400,000 to $1 million). The Commission's investigation is continuing. [SEC v. Michael J. Kopper, Civil Action No. H-02-3127, SDTX] (LR-17692) COMMISSION INSTITUTES AND SETTLES ADMINISTRATIVE PROCEEDING AGAINST GREGORY HINKSON On August 20, the Commission instituted and simultaneously settled a public administrative proceeding against Gregory A. Hinkson (Hinkson), a former registered representative at the Newport Beach, California branch office of Merrill Lynch, Pierce, Fenner & Smith, Inc. Hinkson, without admitting or denying the Commission's findings, consented to an order barring him from association with any broker or dealer. The order was based on the entry of a permanent injunction by consent in a related civil action against Hinkson. The Commission's complaint in the civil action alleges that from 1998 until 2000, Hinkson misappropriated funds from several of his clients' accounts and used $327,356 of these funds for his personal benefit. The complaint also alleges that Hinkson traded securities in one of his client's accounts without the client's authorization and earned $10,016 in commissions on these unauthorized trades. Hinkson, without admitting or denying the allegations in the Commission's complaint, consented to the entry of a judgment permanently enjoining him from future violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and ordering him to pay disgorgement of $337,372, plus prejudgment interest of $43,696.54 and a civil penalty of $337,372. (Rel. 34-46387; File No. 3- 10868) SEC CHARGES JOHN SLOCUM, JEFFREY GORDON AND THEIR RHODE ISLAND INVESTMENT ADVISORY FIRM IN SCHEME THAT DIVERTED MORE THAN $1 MILLION IN TRADING PROFITS FROM CLIENTS On August 20, the Commission filed a civil fraud case against Rhode Island residents John J. Slocum, Jr. and Jeffrey L. Gordon, and their Newport, Rhode Island-based registered investment advisory firm, Slocum, Gordon & Co. (SGC). The Commission's complaint, filed in Rhode Island federal district court, alleges that, beginning as early as 1988 and continuing through mid-2000, the defendants illegally diverted more than $1 million in short-term trading profits from SGC's advisory clients to SGC's own account for the benefit of SGC, Slocum and Gordon. The Commission's complaint alleges that Slocum and Gordon used accounts that improperly mixed their clients' assets with SGC's assets. According to the Commission's complaint, the improper mixing of assets enabled Slocum and Gordon to engage in a practice known as "cherry- picking," where they allocated profitable trades to themselves and non- profitable trades to clients. Specifically, Slocum and Gordon would often purchase stocks without identifying whether the stocks were bought for the firm or for clients. They then waited to assign trades until just before the settlement date (usually three business days after purchase) so they could first determine whether the firm could make money for itself. The Commission's complaint alleges that, in many cases when the stock price went up on or before the settlement date, Slocum and Gordon sold profitable stocks that had been intended for clients and credited the profits to SGC. In other instances when the stock price had fallen before the settlement date, they assigned stocks originally intended for SGC to clients instead. According to the Commission's complaint, as a result of these practices, Slocum and Gordon enjoyed extraordinary success in their trading for SGC. For example, Slocum and Gordon realized a profit on nearly all of their trades for SGC from 1996 until 2000, generating more than $1 million in profits. As principals of SGC, Slocum and Gordon personally benefited from the scheme. The Commission's complaint alleges that defendants' practice of appropriating short-term trading profits for SGC instead of clients and assigning non-profitable trades to clients instead of SGC constituted a breach of their fiduciary duty to the clients. The Commission alleged in its complaint that SGC, Slocum and Gordon violated the antifraud provisions of the Securities Act of 1933 and the Securities Exchange Act of 1934 (Exchange Act). The Commission's complaint also charges SGC with violating the antifraud and record- keeping provisions of the Investment Advisers Act of 1940 (Advisers Act) and SGC and Gordon with violating the reporting requirements of the Advisers Act. According to the Commission's complaint, Slocum and Gordon also aided and abetted SGC's violations of the Advisers Act. The Commission's complaint seeks permanent injunctions against SGC, Slocum and Gordon, monetary penalties, and disgorgement of ill-gotten gains and losses avoided, plus prejudgment interest. [SEC v. Slocum, Gordon & Co., et al., USDC for the District of Rhode Island, Civil Action No. 02- 367L] (LR-17688) SEC INITIATES CONTEMPT PROCEEDINGS AGAINST DEFENDANTS BRIAN BAGINSKI AND ELECTRONIC COMMERCE CONSULTANTS, INC. FOR FAILURE TO FILE COURT-ORDERED ACCOUNTING The Commission announced that on July 30, 2002, it filed a motion for an order to show cause why defendants Brian E. Baginski (Baginski) and Electronic Commerce Consultants, Inc. (Electronic Commerce), should not be held in civil contempt for their failure to comply with the Court's June 6, 2002 order requiring them to file sworn accountings within five days of the issuance of the order. In the underlying Complaint, the Commission charged Baginski, Electronic Commerce and others with violations of Sections 5(a) and 5(c) of the Securities Act of 1933 and Sections 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder in connection with the manipulation of the price of the stock of Investco, Inc. Pursuant to the Court's June 6, 2002 order, Baginski and Electronic Commerce were required to account for (1) all assets and funds received, directly or indirectly, from individuals described [in the Commission's Complaint] related to the securities of Investco, Inc., the uses to which such funds were put, and the amounts of any remaining funds and their location and (2) their assets and liabilities wherever located. Since these defendants have not complied with the Court's order, the Commission initiated contempt proceedings. On August 13, 2002 the Honorable Frank J. Lynch, Jr. ordered Baginski and Electronic Commerce to appear before the Court on September 11, 2002 and show cause why they should not be held in contempt of Court. [SEC v. Investco, Inc., et al., S.D.Fla. No. 02-80466] (LR-17689) SEC SUES INVESTMENT NEWSLETTER AUTHOR FOR FRAUD On August 20, the Commission filed a civil injunctive action in the United States District Court for the Southern District of Texas, alleging that G. Christopher Scoggin (Scoggin) violated the federal securities laws by making repeated false representations that his stock picks appearing in his newsletter, "Stock Talk," and on his website, "Stocktalknews.com," were the result of "independent and diligent analysis." According to the complaint, Scoggin's stock picks were derived solely from his undisclosed financial and other contractual obligations to the companies whose stocks he touted, rather than from any independent analysis. The complaint further alleges that Scoggin failed to disclose that the issuers of the stocks he featured were the source of his compensation. As a result, Scoggin purposefully misled investors. The complaint also alleges that Scoggin engaged in illegal "scalping" in two stocks featured in Stock Talk. That is, he advised his readers to buy two different stocks he was "independently" analyzing, with the undisclosed intent to begin selling his own positions in those stocks. According to the complaint, none of the disclaimers in Scoggin's newsletters disclosed that: (i) Scoggin received or expected to receive more than two million shares of one of the featured companies, amounting to nearly 5% of the company's then-outstanding stock, for touting its stock in his newsletter; (ii) Scoggin received the opportunity to invest in a private placement of another featured company at a special discount price in exchange for his promotional efforts; (iii) one featured company paid for the creation and distribution of the first edition of Stock Talk; or (iv) Scoggin was working as a promoter of another featured company with the expectation of either receiving cash or stock in exchange for his services, despite telling his readers that he had no relationship with that company. The complaint alleges Scoggin willfully withheld material information that would have alerted a reasonable investor to Scoggin's possible bias and the consequent need to discount Scoggin's rosy predictions about the future of these companies. The complaint further alleges that Scoggin engaged in scalping with two stocks featured in the Stock Talk newsletters. Scoggin issued "BUY" and "STRONG BUY" recommendations, only to begin selling those stocks from his account shortly thereafter. Scoggin did not disclose his sales or his intent to sell these stocks in his newsletter. [SEC v. G. Christopher Scoggin, Civil Action No. H-02-3119 (S.D. Tex.) (DH)] (LR- 17690) SETTLED CIVIL ACTION FILED AGAINST GARY EISENBERG FOR OPERATING A $21 MILLION, SEVEN YEAR PONZI SCHEME; RELATED CRIMINAL CHARGES FILED On August 20, the Commission filed an injunctive action against Gary A. Eisenberg, charging him with running a $21 million Ponzi scheme, between September 1994 and October 2001, and defrauding over 200 investors nationwide. The complaint alleges that Eisenberg fraudulently sold limited partnership interests. He falsely told investors that they would receive returns of 9% to 18% from profits earned from factoring accounts receivable (i.e., earning interest on loans made to companies that pledge their accounts receivable as collateral for the loans) even though his factoring business had incurred large losses. Eisenberg falsely informed investors that the factoring business was profitable and misused about $9.8 million of investor funds to return investor funds and pay the promised returns. He also defrauded investors by misrepresenting that their investments were virtually risk free. In late 2001, the limited partnerships filed bankruptcy and were placed under a bankruptcy trustee's control. The Commission alleged that Eisenberg violated the registration and antifraud provisions, 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. Simultaneous with the filing of the complaint, and without admitting or denying the allegations in the complaint, Eisenberg settled the Commission's action by consenting to an injunction, disgorgement and civil penalties, in amounts to be determined. In a related matter, the United States Attorney's Office for the Central District of California filed criminal charges, including securities fraud and mail fraud, against Eisenberg for the conduct alleged in the Commission's complaint. [SEC v. Gary A. Eisenberg, Civil Action No. CV 02-6479 AHM (JTLx) (C.D. Cal.)] (LR-17691) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change submitted by the American Stock Exchange (SR-Amex-2002-68) under Rule 19b-4 of the Securities Exchange Act of 1934 revising the maintenance listing criteria for underlying securities in Amex Rule 916. Publication of the proposal is expected in the Federal Register during the week of August 19. (Rel. 34-46375) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change submitted by the Municipal Securities Rulemaking Board (SR-MSRB-2002-07) relating to Rule G-14, on Reports of Sales of Purchases. The Commission's approval order is expected in the Federal Register during the week of August 19. (Rel. 34-46380) DELISTING GRANTED An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of VSI Holdings, Inc., effective at the opening of business of August 21, 2002. (Rel. 34-46386) 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 LSB INDUSTRIES INC, 16 S PENNSYLVANIA, OKLAHOMA CITY, OK, 73101, 4052354546 - 1,387,800 ($2,478,955.00) Equity, (File 333-98359 - Aug. 20) (BR. 02) S-8 TRAVELERS PROPERTY CASUALTY CORP, ONE TOWER SQUARE, HARTFORD, CT, 06183, 2127937338 - 7,000,000 ($120,120,000.00) Equity, (File 333-98365 - Aug. 20) (BR. 01) S-3 DIVINE INC, 1301 N ELSTON AVENUE, CHICAGO, IL, 60622, 7733946600 - 0 ($7,555,832.00) Equity, (File 333-98367 - Aug. 20) (BR. 08) S-1 WYNN LAS VEGAS LLC, 3145 LAS VEGAS BLVD., SOUTH, LAS VEGAS, NV, 89109, 7027334444 - 0 ($350,000,000.00) Non-Convertible Debt, (File 333-98369 - Aug. 20) (BR. ) N-2 BLACKROCK FLORIDA MUNICIPAL INCOME TRUST III, 40 EAST 52ND ST, NEW YORK, NY, 10022, 2127545300 - 100,000 ($1,500,000.00) Equity, (File 333-98371 - Aug. 20) (BR. 22) SB-2 BROAD STREET INVESTMENT VIII INC, 735 BROAD STREET SUITE 218, CHATTANOOGA, TN, 37402, 4232655062 - 9,800,000 ($1,960,000.00) Equity, (File 333-98375 - Aug. 20) (BR. 09) SB-2 BROAD STREET INVESTMENT VII INC, 735 BROAD STREET SUITE 218, CHATTANOOGA, TN, 37402, 4232655062 - 9,800,000 ($1,960,000.00) Equity, (File 333-98377 - Aug. 20) (BR. 09) S-8 BERRY PETROLEUM CO, 5201 TRUXTUN AVENUE,, SUITE 300, BAKERSFIELD, CA, 93309-0640, 661 616-3900 - 1,000,000 ($16,650,000.00) Equity, (File 333-98379 - Aug. 20) (BR. 04) SB-2 BROAD STREET INVESTMENT VI INC, 735 BROAD STREET SUITE 218, CHATTANOOGA, TN, 37402, 4232655062 - 9,800,000 ($1,960,000.00) Equity, (File 333-98381 - Aug. 20) (BR. 09) SB-2 BROAD STREET INVESTMENT V INC, 735 BROAD STREET SUITE 218, CHATTANOOGA, TN, 37402, 4232655062 - 9,800,000 ($1,960,000.00) Equity, (File 333-98383 - Aug. 20) (BR. 09) SB-2 BROAD STREET INVESTMENT IV INC, 735 BROAD STREET SUITE 218, CHATTANOOGA, TN, 37402, 4232655062 - 9,800,000 ($1,960,000.00) Equity, (File 333-98385 - Aug. 20) (BR. 09) SB-2 BROAD STREET INVESTMENT III INC, 735 BROAD STREET SUITE 218, CHATTANOOGA, TN, 37402, 4232655062 - 9,800,000 ($1,960,000.00) Equity, (File 333-98387 - Aug. 20) (BR. 09) SB-2 BROAD STREET INVESTMENT II INC, 735 BROAD STREET SUITE 218, CHATTANOOGA, TN, 37402, 4232655062 - 9,800,000 ($1,960,000.00) Equity, (File 333-98389 - Aug. 20) (BR. 09) SB-2 BROAD STREET INVESTMENT I INC, 735 BROAD STREET SUITE 218, CHATTANOOGA, TN, 37402, 4232655062 - 9,800,000 ($1,960,000.00) Equity, (File 333-98391 - Aug. 20) (BR. 09) S-8 KELLWOOD CO, 600 KELLWOOD PKWY, P O BOX 14374, CHESTERFIELD, MO, 63017, 3145763100 - 1,000,000 ($25,500,000.00) Equity, (File 333-98393 - Aug. 20) (BR. 02) S-8 KELLWOOD CO, 600 KELLWOOD PKWY, P O BOX 14374, CHESTERFIELD, MO, 63017, 3145763100 - 100,000 ($2,500,000.00) Equity, (File 333-98395 - Aug. 20) (BR. 02) F-1 LINGO MEDIA INC, 151 BLOOY ST WEST, STE 890, TORONTO ONTARIO CANADA, A6, M5S1S4, 4169277000 - 0 ($645,937.50) Equity, (File 333-98397 - Aug. 20) (BR. ) S-8 GOOD TIMES RESTAURANTS INC, 601 CORPORATE CIRCLE, GOLDEN, CO, 80401, 3033841400 - 150,000 ($475,500.00) Other, (File 333-98407 - Aug. 20) (BR. 05) S-4 AK STEEL CORP, 703 CURTIS ST, MIDDLETOWN, OH, 45043, 5134255000 - 0 ($550,000,000.00) Non-Convertible Debt, (File 333-98409 - Aug. 20) (BR. 06) S-3 SOUTH JERSEY GAS CO/NEW, NUMBER ONE SOUTH JERSEY PLAZA, ROUTE 54, FOLSOM, NJ, 08037, 6095619000 - 150,000 ($150,000,000.00) Other, (File 333-98411 - Aug. 20) (BR. 02) S-8 UAL CORP /DE/, 1200 ALGONQUIN ROAD, ELK GROVE TOWNSHIP, IL, 60007, 8477004000 - 40,000 ($658,000.00) Equity, (File 333-98413 - Aug. 20) (BR. 05) S-8 LIONBRIDGE TECHNOLOGIES INC /DE/, 950 WINTER STREET, SUITE 4300, WALTHAM, MA, 02154, 7818906612 - 0 ($1,560,000.00) Equity, (File 333-98415 - Aug. 20) (BR. 08) S-3 E TRADE GROUP INC, 4500 BOHANNON DRIVE, MENLO PARK, CA, 94025, 6503316000 - 3,380,879 ($14,267,309.00) Equity, (File 333-98417 - Aug. 20) (BR. 07) S-3 E TRADE GROUP INC, 4500 BOHANNON DRIVE, MENLO PARK, CA, 94025, 6503316000 - 474,496 ($2,002,373.00) Equity, (File 333-98419 - Aug. 20) (BR. 07) S-3 E TRADE GROUP INC, 4500 BOHANNON DRIVE, MENLO PARK, CA, 94025, 6503316000 - 78,928 ($333,076.00) Equity, (File 333-98421 - Aug. 20) (BR. 07) S-1 MERIDIAN AUTOMOTIVE SYSTEMS INC, 550 TOWN CENTER DRIVE, DEARBORN, MI, 48126, 3133364182 - 0 ($172,500,000.00) Equity, (File 333-98423 - Aug. 20) (BR. ) S-8 O2MICRO INTERNATIONAL LTD, TRANSNATIONAL HOUSE WEST BAY ROAD, P O BOX 1794 GEORGETOWN, GRAND CAYMAN, E9, 00000, 4089875920 - 0 ($750,000.00) Equity, (File 333-98425 - Aug. 20) (BR. 36) N-2 BLACKROCK MUNICIPAL 2022 TERM TRUST, 40 E 52ND ST, NEW YORK, NY, 10022, 2127545300 - 100,000 ($1,500,000.00) Equity, (File 333-98427 - Aug. 20) (BR. ) N-2 BLACKROCK FLORIDA MUNICIPAL 2022 TERM TRUST, 40 E 52ND ST, NEW YORK, NY, 10022, 2127545300 - 100,000 ($1,500,000.00) Equity, (File 333-98429 - Aug. 20) (BR. ) N-2 BLACKROCK CALIFORNIA MUNICIPAL 2022 TERM TRUST, 40 E 52ND ST, NEW YORK, NY, 10022, 2127545300 - 100,000 ($1,500,000.00) Equity, (File 333-98431 - Aug. 20) (BR. ) S-8 ETHYL CORP, 330 S FOURTH ST, P O BOX 2189, RICHMOND, VA, 23217, 8047885000 - 0 ($7,460,000.00) Equity, (File 333-98435 - Aug. 20) (BR. 02) S-8 D & K HEALTHCARE RESOURCES INC, 8000 MARYLAND AVENUE, SUITE 920, ST. LOUIS, MO, 63105, 3147273485 - 0 ($27,840,000.00) Equity, (File 333-98437 - Aug. 20) (BR. 01) N-2 BLACKROCK NEW YORK MUNICIPAL 2022 TERM TRUST, 40 E 52ND ST, NEW YORK, NY, 10022, 2127545300 - 100,000 ($1,500,000.00) Equity, (File 333-98439 - Aug. 20) (BR. ) 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 ------------------------------------------------------------------------------------ ABFS MORTGAGE LOAN TRUST 2002-1 MTG P X X 08/15/02 ABFS MORTGAGE LOAN TRUST 2002-2 MTG P X X 08/15/02 ADELPHIA COMMUNICATIONS CORP DE X X 06/09/02 AMEND ADVANTA BUSINESS RECIEVABLES CORP X 08/20/02 AGILENT TECHNOLOGIES INC DE X X 08/19/02 AGRONIX INC FL X X 07/26/02 AMEND ALASKA AIR GROUP INC DE X X 08/16/02 ALTERNATE MARKETING NETWORKS INC MI X X 08/16/02 AMEND ARAHOVA COMMUNICATIONS INC DE X X 06/09/02 AMEND ARAMARK CORP/DE DE X X 11/30/02 AMEND AUGUST FINANCIAL HOLDING CO INC NV X X X X 08/20/02 AVOCENT CORP DE X X 08/20/02 BANC OF AMERICA COMMERCIAL MORT PASS DE X X 08/12/02 BARRY R G CORP /OH/ OH X X 08/19/02 BEAR STEARNS COMMERCIAL MORTGAGE SEC NY X X 08/17/02 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE X X 08/15/02 BELDEN & BLAKE CORP /OH/ OH X 08/15/02 BETHLEHEM STEEL CORP /DE/ DE X 08/20/02 BIONOVA HOLDING CORP DE X 08/19/02 BONTEX INC VA X X 08/09/02 BOSTON BEER CO INC MA X 08/20/02 CARECENTRIC INC DE X X 08/20/02 CASTLE HOLDING CORP NV X 08/09/02 AMEND CELERIS CORP MN X X 08/14/02 CELERIS CORP MN X 08/08/02 AMEND CISCO SYSTEMS INC CA X X 08/19/02 CLAYTON WILLIAMS ENERGY INC /DE DE X X 08/20/02 CLEAR CHANNEL COMMUNICATIONS INC TX X X 08/20/02 COGNIGEN NETWORKS INC CO X 10/20/02 COGNIGEN NETWORKS INC CO X 10/20/02 AMEND COMDISCO INC DE X 06/30/02 AMEND COMMUNITY CAPITAL CORP /SC/ SC X X 08/19/02 COMPUSONICS VIDEO CORP CO X 08/20/02 CONCERO INC DE X 08/20/02 CONSOLIDATED FREIGHTWAYS CORP DE X 08/19/02 CONTINENTAL AIRLINES INC /DE/ DE X X 08/20/02 CRAFTMADE INTERNATIONAL INC DE X X 08/20/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 08/20/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 08/20/02 CRESCENT FINANCIAL CORP NC X 08/20/02 CRESTED CORP CO X 08/19/02 CWMBS INC DE X X 05/31/02 CWMBS INC DE X X 05/31/02 CYOP SYSTEMS INTERNATIONAL INC NV X X 08/19/02 DAISYTEK INTERNATIONAL CORPORATION /D DE X X 08/19/02 DELHAIZE AMERICA INC NC X X 08/19/02 DIAMOND OFFSHORE DRILLING INC DE X X 08/19/02 DTVN HOLDINGS INC DE X 08/19/02 DYNEX CAPITAL INC VA X 06/30/02 EASTERN VIRGINIA BANKSHARES INC VA X 08/20/02 EBAY INC DE X X 08/19/02 ECOLAB INC DE X X 08/20/02 ENCISION INC CO X 08/12/02 AMEND ENSCO INTERNATIONAL INC DE X 08/16/02 ENTRADA NETWORKS INC DE X X 08/20/02 EQUITY ONE ABS INC DE X X 08/19/02 ETOYS INC DE X X 08/08/02 EXULT INC DE X X 10/18/01 FACTORY 2 U STORES INC DE X 08/20/02 FEDERAL AGRICULTURAL MORTGAGE CORP X 08/20/02 FIBERNET TELECOM GROUP INC\ DE X 07/25/02 AMEND FINANCIAL FEDERAL CORP NV X 08/19/02 FINANCIAL INDUSTRIES CORP TX X 06/30/02 FIRST FINANCIAL CORP /TX/ TX X 05/24/02 FIRST MANITOWOC BANCORP INC WI X X 08/19/02 FIRST UNION COMMERCIAL MORTGAGE PASS NC X X 08/14/02 FORTUNE NATURAL RESOURCES CORP DE X X 08/16/02 FRONTIERVISION HOLDINGS CAPITAL CORP DE X X 06/09/02 AMEND FRONTIERVISION OPERATING PARTNERS LP DE X X 06/09/02 AMEND FURIA ORGANIZATION INC /DE/ DE X X 08/14/02 FURIA ORGANIZATION INC 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