SEC NEWS DIGEST Issue 2002-190 October 1, 2002 COMMISSION ANNOUNCEMENTS PUBLIC APPEARANCES OF SENIOR COMMISSION OFFICIALS - OCTOBER 2002 The following is a schedule for October 2002 of the public appearances of SEC officials, including the Chairman, Commissioners, and senior staff members. For additional information on events hosted by groups other than the Commission, please call the contact numbers listed. As events are subject to change, please confirm them with the SEC's Office of Public Affairs or the sponsoring organizations. When: Wednesday, October 2, 2002 Who: Commissioner Harvey Goldschmid What: Glasser LegalWorks The Sarbanes-Oxley Act of 2002: New Responsibilities, Liabilities and Penalties Where: The Warwick Hotel, New York, New York Contact: Enilda Indyk - (973) 890-0008 When: October 10, 2002 Who: Chairman Harvey L. Pitt What: Institute of Chartered Accountants Senior Level Conference Creating a Single Capital Market in Europe Where: Brussels, Belgium Contact: Melissa Compton-Edwards - 44 20 7920 8515 When: October 17, 2002 Who: Paul Roye, Director, Division of Investment Management What: ALI-ABA Investment Management Regulation Where: The Madison Hotel Washington, D.C. Contact: Kevin O'Connor - (215) 243-1637 When: October 18, 2002 Who: Commissioner Cynthia A. Glassman What: The Wharton School, University of Pennsylvania Where: Philadelphia, PA Contact: Marilyn Weimer - (202) 942-0604 When: October 21, 2002 Who Commissioner Harvey Goldschmid Alan Beller, Director, Division of Corporation Finance What: American Corporate Counsel Association's 2002 Annual Meeting Best Practices in Working with the Board Where: The Grand Hyatt Hotel, Washington, DC Contact: Maria Volpe-Viles - (202) 293-4102, ext. 315 When: October 24, 2002 Who: Commissioner Roel Campos What: Second Annual Wall Street Summit New American Alliance Where: New York, New York Contact: Rolando Rodriguez - (202) 772-1878 When: Friday, October 25, 2002 Who: Stephen M. Cutler, Director, Division of Enforcement What: Los Angeles County Bar Association & Corporations Law Section and the SEC's 35th Annual Securities Regulation Seminar Enforcement Developments Where: Millennium Biltmore Hotel Contact: Rhonda Francis - (213) 896-6523 FEE RATE ADVISORY #3 FOR FISCAL YEAR 2003 When fiscal year 2003 starts on Oct. 1, 2002, the Securities and Exchange Commission will be operating under a continuing resolution projected to run through October 4, 2002. Therefore, the Section 6(b) fee rate applicable to the registration of securities, the Section 13(e) fee rate applicable to the repurchase of securities, and the Section 14(g) fee rates applicable to proxy solicitations and statements in corporate control transactions will remain at the current rate of $92.00 per million. Five days after enactment of the Commission's regular appropriation, the fee rates for Section 6(b) of the Securities Act of 1933 and Sections 13(e) and 14(g) of the Securities Exchange Act of 1934 will be reduced from $92.00 per million to $80.90 per million as previously announced. In addition, the Section 31 fee rate applicable to securities transactions on the exchanges and Nasdaq also will remain at the current rate of $30.10 per million. Thirty days after enactment of the Commission's regular appropriation, the fee rate for Section 31 transactions will be reduced to $25.20 per million as previously announced. Self-regulatory organizations collect Section 31 fees pursuant to their rules. Additional information on the transition to the new Section 31 fee rate will be available before the new rate becomes effective on the web sites of The New York Stock Exchange and NASD Regulation at http://nyse.com and http://nasdr.com. A copy of the Commission's April 29, 2002, order regarding fee rates for fiscal year 2003, including the calculation methodologies, is available at http://www.sec.gov/rules/other/33-8095.htm. The Commission will issue further notices as appropriate to keep the public informed of developments relating to enactment of the Commission's regular appropriation and the effective dates for the above fee rate changes. These notices will be posted at the SEC's Internet web site at http://www.sec.gov. (Press Rel. 2002-142) SEC ORDERS A SUSPENSION OF TRADING IN THE STOCK OF NATIONWIDE CAPITAL CORPORATION The Securities and Exchange Commission announced the temporary suspension, pursuant to Section 12(k) of the Securities Exchange Act of 1934, of trading of the securities of Nationwide Capital Corporation (stock symbol NCCN) of Houston, Texas, at 9:30 a.m. EDT on October 1, 2002, and terminating at 11:59 p.m. EDT on October 14, 2002. The Commission temporarily suspended trading in the securities of Nationwide Capital Corporation because of questions concerning the accuracy of assertions by or about Nationwide on its Internet website, marketing materials, company press releases and other publicly available sources to investors concerning, among other things, (a) the company's business operations, (b) the company's business relationships, (c) the company's current financial condition, (d) the company's acquisition of Your Corner Office (YCO), a privately held company, and (e) trading in the company's common stock by related shareholders. The Commission cautions broker-dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by the company. Further, brokers and dealers should be alert to the fact that, pursuant to Rule 15c2-11 under the Exchange Act, at the termination of the trading suspension, no quotation may be entered unless and until they have strictly complied with all of the provisions of the rule. If any broker or dealer has any questions as to whether or not it has complied with the rule, it should not enter any quotation but immediately contact the staff of the Securities and Exchange Commission in Washington, D.C. If any broker or dealer is uncertain as to what is required by Rule 15c2-11, it should refrain from entering quotations relating to National Capital Corporation securities until such time as it has familiarized itself with the rule and is certain that all of its provisions have been met. If any broker or dealer enters any quotation that is in violation of the rule, the Commission will consider the need for prompt enforcement action. Any broker-dealer or other person with information relating to this matter is invited to call Morgan Miller, Staff Attorney, in the Washington, D.C. office of the Securities and Exchange Commission, at (202) 942-4892. (Rel. 34-46575) ENFORCEMENT PROCEEDINGS COMMISSION ORDERS PORTLAND, OREGON-BASED FLIR SYSTEMS, INC. TO CEASE AND DESIST On September 30, 2002, the Commission ordered FLIR Systems, Inc. (FLIR) to cease and desist from violating the antifraud, reporting, record- keeping, and internal control provisions of the federal securities laws. FLIR is a Portland, Oregon-based manufacturer of infrared imaging equipment. The Commission's order found that FLIR met earnings targets and misstated its financial statements by engaging in improper revenue practices, booking expenses as assets, and double-booking two transactions. Cumulatively, each of these actions caused FLIR to materially overstate its pre-tax earnings in 1998 and 1999 by at least 25% to as much as 578%; in one quarter, FLIR reported a profit of $411,000 when it actually had a loss of $325,000. FLIR overstated these pre-tax earnings and revenue in its 1998 annual report filed on Form 10- K and 1998 and 1999 quarterly reports filed on Forms 10-Q. In addition, FLIR included the false financial statements in two registration statements, one filed in May 1998 and the other filed in November 1999. FLIR restated its 1998 and 1999 financial statements three times in 2000 and 2001. FLIR, without admitting or denying the SEC's findings, agreed to the Commission's order to cease-and-desist. The Commission's order found that FLIR overstated its earnings by recognizing revenue in six ways that violated Generally Accepted Accounting Principles (GAAP): (1) False Sales -- FLIR recognized revenue on four transactions in which no customer placed an order. In one transaction, FLIR created a separate, duplicate order and recognized revenue using a carbon copy that was affixed to the legitimate purchase order submitted by the customer. (2) Placeholders -- FLIR recognized revenue on eight transactions in which it shipped units - termed "placeholders" at FLIR - for which the configurations were not what the customer had ordered. FLIR shipped placeholder units to a third party warehouse, recognized revenue on shipment, then brought the units back to be replaced or reworked per customer specifications. In some transactions, FLIR shipped placeholders to customers while the units sought by customers were still under development and manufacturing by FLIR. (3) Side Agreements -- FLIR recognized revenue on three transactions in which it offered additional terms to its customers in side agreements containing rights of return, special discounts, or extended payment terms. (4) Rentals -- FLIR recognized revenue on two transactions that were not sales in substance, as title to the product had not passed to the customer. In one transaction, the customer never intended to own the units. (5) Contingent Orders and Consignment Sales -- FLIR recognized revenue on four transactions that contained unresolved contingencies or were consignment sales. (6) Improper Bill and Hold Sales -- FLIR recognized revenue on six transactions based upon non-binding letters of intent or inadequate purchase commitments from the customer. In addition, the Commission's order found that FLIR fraudulently overstated assets and understated expenses by improperly using suspense accounts and by double-booking accounts receivable. The Commission ordered FLIR to cease and desist from committing or causing violations of antifraud provisions, Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder; reporting provisions, Section 13(a) of the Exchange Act and Rules 12b-20, 13a-1, and Rule 13a-13 thereunder; and record-keeping and internal controls provisions, Sections 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act. In a related action, the Commission filed a complaint in federal district court in Portland, Oregon, against FLIR's former Chief Executive Officer, Chief Financial Officer, Vice President of Sales, and Director of Sales Operations (SEC v. J. Kenneth Stringer, III, et al., D. Or.). (Rels. 33-8135; 34-46537; AAER-1637; File No. 3-10903) SEC BARS UNREGISTERED INVESTMENT ADVISER ALFRED LEMCKE FROM ASSOCIATION WITH ANY BROKER, DEALER OR INVESTMENT ADVISER On September 30, 2002, the Commission instituted settled administrative proceedings against Alfred M. Lemcke, a defendant in a civil fraud action the Commission filed in November 2001. The Commission alleged in its complaint that Lemcke, an unregistered investment adviser defrauded his clients of approximately $1 million. The settled proceedings are based on Lemcke's September 24 guilty plea in a parallel criminal proceeding. Lemcke was indicted by a federal grand jury impaneled by the U.S. Attorney's Office for the District of Massachusetts on May 1, 2002. The indictment, which was based on the same facts as the Commission's complaint, alleged that from at least March 1996 through September 2001, Lemcke defrauded five investment advisory clients of several hundred thousand dollars. According to the indictment, Lemcke obtained funds from his clients with false promises that he would invest the funds in various securities, and in some cases induced his clients to liquidate existing investments. The indictment further alleged that, contrary to his representations, Lemcke used essentially all of the fraudulently obtained funds to support his lifestyle and to repay a loan. On September 24, 2002, Lemcke pled guilty to one count of fraud in violation of Section 206 of the Investment Advisers Act and nine counts of wire fraud before the United District Court for the District of Massachusetts. Without admitting or denying the Commission's findings, Lemcke consented to the entry of the Commission's order, which is based on Lemcke's guilty plea. The order bars Lemcke from association with any broker, dealer or investment adviser. The Commission's civil injunctive action against Lemcke is still pending. For more information, see LR-17237 (November 16, 2001), LR-17515 (May 14, 2002) and LR-17738 (September 20, 2002). (Rels. 34-46574; IA-2063; File No. 3-10904) SEC FILES CONTEMPT ACTION AGAINST DEFENDANT DAVID SIEGEL On September 27, 2002, the Commission filed with the United States District Court for the Southern District of Florida, a Motion for an Order to Show Cause why Defendant David H. Siegel should not be held in civil contempt for failing to comply with the Court's repatriation order. The Receiver joined in this motion. On July 24, 2002, the SEC filed its complaint against American Financial Group of Aventura, Inc., a Florida corporation (AFG), David H. Siegel, AFG's senior vice president and director of investments, and relief defendant American Wealth Management of Aventura, Inc., a Florida corporation in connection with an alleged fraudulent securities offering. The SEC alleged that Siegel and others had been fraudulently offering and selling investment contracts in the form of fractional participation in a restricted stock loan program, from its Aventura, Florida office. The SEC's complaint alleges that AFG enticed investors with promises of high returns with low risk because investments were purportedly over-collateralized with restricted stock. The SEC's complaint further alleges that Siegel, a recidivist securities laws violator, misappropriated investor monies and issued false statements to investors falsely showing high returns when, in fact, the investments were losing value because Siegel was misappropriating the money raised by AFG. The SEC's complaint also alleges that AFG misled investors by failing to disclose in its offering materials and website that Siegel had a long history of securities laws violations, including an injunction entered against him in 1987 for participating in a stock manipulation scheme. The SEC charged AFG and Siegel with violations of Sections 17(a)(1), 17(a)(2) and 17(a)(3) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. On July 25, 2002, the Court granted the SEC's request for a Temporary Asset Freeze Order (TAF), and other emergency relief. The TAF provided, among other things that Siegel repatriate assets. On August 15, 2002, the Court entered an Order of Temporary Asset Freeze, by consent, against Siegel. The Order required Siegel to comply with the repatriation provision contained in the TAF. To date, Siegel has not complied with the Court's repatriation order. The motion requests that Siegel show cause why he should not be held in contempt for failing to comply with the repatriation order. The motion is pending before the Court. [SEC v. American Financial Group of Aventura, Inc., et al., Case No. 02-22198-CIV-Graham/Garber, S.D. Fla.] (LR-17754) DEFAULT JUDGMENT ENTERED AGAINST PRINCIPALS OF DAYTONA BEACH BROKER RELATIONS FIRM THAT REAPED ILLEGAL IN CONNECTION WITH PUMP AND DUMP SCHEMES The Commission announced that on September 13, 2002, a Default Judgment of Permanent Injunction and Other Relief was entered against David S. Heredia (Heredia), 31, of Apopka, Florida, and Raylen Parra (Parra), 24, of Orlando, Florida, by the United States District Court for the Middle District of Florida. Heredia and Parra were the principals of a now defunct broker relations firm Norrstar Advertising, Inc. (Norrstar), formerly located in Daytona Beach, Florida. The Default Judgment permanently enjoins Heredia and Parra from future violations of the antifraud and anti-touting provisions of the federal securities laws, orders them to pay disgorgement in the amount of $3,402,722, plus prejudgment interest thereon in the amount of $103,019.96, and imposes a third tier civil money penalty against them in the amount of $110,000 each. According to the SEC's complaint, from approximately September 1998 to September 1999, at the direction and under the supervision of Heredia and Parra, Norrstar's staff of "broker relations executives" disseminated false and misleading information to the investment community concerning the stock of at least five public companies quoted on the Over-the-Counter Bulletin Board. The complaint further alleged that the broker relations executives at Norstarr made hundreds of thousands of telephone calls to registered representatives of registered broker-dealers, and sent faxes of "bullet sheets" -- prepared by Heredia and Parra -- making false and misleading material misrepresentations and omissions about the public companies touted. The complaint also alleged that while touting the stock of the public companies, Norrstar's principals, Heredia and Parra, reaped illegal profits of more than $3.4 million by engaging in the practice of "scalping" -- selling the stock of the public companies they were simultaneously recommending to others to purchase. Finally, the complaint alleged that Heredia and Parra also failed to disclose the compensation they received for their touting services. As a result, the Commission charged Heredia and Parra with violations of Section 17(a) and 17(b) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The District Court thereafter entered the Default Judgment on substantial evidence submitted by the Commission proving the amount of ill-gotten gains reaped by Heredia and Parra as a result of their fraudulent conduct. [SEC v. David S. Heredia and Raylen Parra, Case No. 6:02-CV- 218-ORL-19-JGG, M.D. Fla., filed February 27, 2002] (LR-17390) SECURITIES AND EXCHANGE COMMISSION CHARGES 13 INDIVIDUALS AND DALLAS BROKER- DEALER WITH SCHEME TO MANIPULATE STOCK OF FREEDOM SURF, INC. On September 30, 2002, the Commission filed a civil injunctive action in the United States District Court for the District of Utah alleging a scheme, from July 2000 through November 2000, to manipulate the public trading market for stock issued by Freedom Surf, Inc., a Nevada corporation then headquartered in Huntington Beach, California. The complaint alleges that Mervyn A. Phelan, Sr. of Laguna Beach, California, currently Chairman and CEO of Senior Care Industries, now known as U.S. West Homes, located in Laguna Beach, California, along with co-defendants Bo Phelan and Craig Brown, sent 345,000 shares of Freedom Surf stock at no cost to Allen Z. Wolfson, a resident of Salt Lake City, who is currently under indictment for unrelated criminal conspiracy and securities fraud charges. The SEC's simultaneous administrative action, which is stayed pending the outcome of the criminal trial, alleges that Wolfson controlled a substantial portion of the free-trading securities for five public companies; caused trades to be executed to give the appearance of demand for the stock; and paid bribes to brokers for causing their retail customers to purchase the securities. See In the Matter of Allen Z. Wolfson, et al., Securities Exchange Act Release No. 42940, June 14, 2000. The current complaint further alleges that Wolfson directed brokers Kevin Kirkpatrick of Salt Lake City and Robert Pozner of Hackensack, New Jersey, to artificially bid up the price of Freedom Surf stock from $5 to $40 in approximately two months. Wolfson and his son David Wolfson also directed Kirkpatrick to effect manipulative trades between Wolfson- controlled accounts in the U.S., and accounts in Canada controlled by Wolfson associate and co-defendant John Chapman. The complaint further alleges that on October 24, 2000, when the stock price was at or near its height, and pursuant to a pre-existing arrangement with defendants Angelo Paul Koupas and Kyle Rowe, principals of defendant Salomon Grey, a Dallas broker-dealer, Wolfson sold 25,000 Freedom Surf shares Salomon Grey at a 50% discount from the current "market price," or for $6.125 per share. Salomon Grey sold over 27,000 shares of Freedom Surf to retail customer accounts, including over 17,000 shares at excessive markups of over 100 percent. In the complaint, the Commission seeks injunctions against all defendants, and alleges, against various defendants, violations of Sections 5(a) and (c), and 17(a) of the Securities Act of 1933 and Sections 10(b) and 15 (c)(1) of the Securities Exchange Act of 1934 and Rules 10b-5 and 15c1-2 thereunder. The Commission also seeks to order an accounting, disgorgement of ill-gotten gains, prejudgment interest, civil money penalties, and, against certain defendants, officer and director and penny stock bars. [SEC v. Allen Z. Wolfson, et al., Civil Action No. 2:02CV-1086 TC, USDC D. Utah] (LR-17755) FINAL JUDGMENT ENTERED AGAINST PETE BUFFO IN PONZI SCHEME CASE The Commission announced that on September 26, 2002, United States District Court Judge Dee Benson entered a Final Judgment of Permanent Injunction against defendant Pete J. Buffo in the case SEC v. Capital Acquisitions, Inc., et al., No. 2:97-0977B, D. Utah. The judgment prohibits future violations of the registration and antifraud provisions of the federal securities laws. The Commission alleged that Buffo engaged in fraudulent schemes by selling high-yield promissory notes of Laser Leasing, Inc. and Capital Acquisitions, Inc. to investors throughout the United States, without disclosing that the companies did not have income sufficient to repay investors; that investors were instead being repaid from the proceeds of investments made by new investors; and that extremely high commissions were being paid to sales personnel. Buffo consented to entry of the injunction without admitting or denying the allegations of the Commission's complaint. Buffo previously pleaded guilty to criminal charges related to the same schemes. On the same day, Judge Benson entered an order dismissing, on the Commission's motion, several entities controlled by Buffo and other defendants, whose assets were covered by the receivership in the case. [SEC v. Capital Acquisitions, Inc., et al., Civil Action No. 2:97-0977B, D. Utah] (LR-17757) SEC SUES FORMER OFFICERS OF INTERSPEED, INC. FOR ACCOUNTING FRAUD The Commission announced that on September 30, 2002, it filed a civil action for fraud against three former officers of Interspeed, Inc., a North Andover, Massachusetts, Internet hardware developer. In its suit, which was filed in the United States District Court for the District of Massachusetts, the Commission alleged that defendants caused the company to inflate its reported revenue by $9 million from January to September, 2000, 25% to 93% per quarter. According to the complaint, defendant Arthur A. Goodwin of Plano, Texas, the company's senior vice president of world-wide sales, orchestrated the scheme in order to meet analysts' revenue expectations and to boost his own bonus. The complaint alleges that Goodwin, with the assistance of defendant Christopher P. Whalen of Bolton, Massachusetts, improperly arranged secret side letters with customers that relieved them of any obligation to pay until the goods were sold to an end-user. Accounting rules prohibit recognizing revenue on such contingent sales. In addition, Goodwin allegedly forged a signature and falsified the terms of a contract, thereby causing a non-existent transaction to be recognized improperly on Interspeed's books. The complaint alleges that defendant William J. Burke, of Andover, Massachusetts, Interspeed's chief financial officer, recorded the contingent sales as revenue even though he was aware of the side terms which made that improper. In addition, Burke allegedly altered accounting records to keep Interspeed's outside auditors from discovering that the sales were shams. Through the alteration, Burke and Goodwin allegedly made it appear that Interspeed was receiving payment for the sales when in fact Interspeed itself was provided funds to the customer to make the payments, a fraudulent practice known as "round-tripping." The Commission alleged that the defendants' conduct violated the antifraud, periodic reporting, record keeping, internal controls and lying to auditors provisions of the federal securities laws. In its complaint, the Commission requests that the Court issue a final judgment of permanent injunction and other relief enjoining each of the defendants from violating or aiding and abetting violations of the antifraud, periodic reporting, record keeping and internal controls provisions of the federal securities laws, Section 17(a) of the Securities Act of 1933 and Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(5) of the Securities Exchange Act of 1934 and Exchange Act Rules l0b-5, 12b-20, 13a-13 and 13b2-1, and additionally as to Goodwin and Burke, Rule 13b2-2, which prohibits officers of a company from lying to auditors, and as to Burke only, Section 13(b)(2)(B) of the Exchange Act, which requires maintenance of adequate internal controls. The Commission also seeks disgorgement of the bonuses the defendants received based on the fraudulent sales, in alleged amounts of $70,000 to Goodwin, $41,000 to Burke and $1,361 to Whalen. In addition to civil monetary penalties from all individual defendants, the Commission is seeking an order permanently barring Goodwin and Burke from acting as officers or directors of any public company. Whalen, without admitting or denying the allegations against him, has agreed to settle the matter by consenting to an injunction, disgorging his entire revenue-based bonus and paying a civil monetary penalty of $15,000. In accepting Whalen's offer of settlement, the Commission considered Whalen's cooperation during the Commission's investigation. [SEC v. Arthur A. Goodwin et al., United States District Court for the District of Massachusetts, CA. No. 02 CV 11913 JLT] (LR-17758) INVESTMENT COMPANY ACT RELEASES ETF ADVISORS TRUST, ET AL. An order has been issued on an application filed by ETF Advisors Trust, et al. The order permits an open-end management investment company, whose series would be based on certain fixed-income securities indices, to issue shares of limited redeemability that would trade in the secondary market at negotiated prices. The order also permits certain affiliated persons of the series to deposit securities into, and receive securities from, the series. In addition, the order permits dealers to sell shares of the series in the secondary market unaccompanied by a prospectus, when the Securities Act of 1933 does not require prospectus delivery. (Rel. IC-25759 - September 27, 2002) OPPENHEIMER INTEGRITY FUNDS, ET AL. A notice has been issued giving interested persons until October 21, 2002 to request a hearing on an application filed by Oppenheimer Integrity Funds, et al. for an order under Section 6(c) of the Investment Company Act granting an exemption from Sections 18(f) and 21(b) of the Act; Section 12(d)(1)(J) of the Act granting an exemption from Section 12(d)(1) of the Act; Sections 6(c) and 17(b) of the Act granting an exemption from Sections 17(a)(1) and 17(a)(3) of the Act; and Section 17(d) of the Act and Rule 17d-1 under the Act to permit certain joint transactions. The order would permit certain open-end management investment companies to participate in a joint lending and borrowing facility. (Rel. IC-25760 - September 30, 2002) HOLDING COMPANY ACT RELEASES ALLEGHENY ENERGY, INC., ET AL. A notice has been issued giving interested persons until October 22, 2002 to request a hearing on a proposal by Allegheny Energy, Inc., a registered holding company, and certain of its subsidiaries to add Mountaineer Gas Company, an indirect wholly owned natural gas utility subsidiary, as a participant in the Allegheny system money pool, and to expand the term for short-term notes issued to banks from 270 days to 364 days. (Rel. 35-27570) ALLEGHENY ENERGY, INC., ET AL. A supplemental order has been issued authorizing a proposal by Allegheny Energy, Inc., a registered holding company, and Allegheny Generating Company (AGC), its public utility subsidiary company, for AGC to pay dividends out of capital surplus through December 31, 2005. (Rel. 35- 27571) ENTERGY MISSISSIPPI, INC. A supplemental order has been issued authorizing a proposal by Entergy Mississippi, Inc. to increase underwriters' fees in connection with the issuance of securities. (Rel. 35-27572) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change filed with the Commission by the Chicago Board Options Exchange has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934 (SR-CBOE-2002-58). Specifically, the proposed rule change allows an extension of the Rapid Opening System pilot program. Publication of the proposal is expected in the Federal Register during the week of September 30, 2002. (Rel. 34- 46572) PROPOSED RULE CHANGE The Chicago Board Options Exchange filed a proposed rule change under Rule 19b-4 (SR-CBOE-2002-30) amending Rule 8.85(a)(xi) and Rule 17.50 to require members to use and maintain CBOE's AutoQuote system as a back-up quoting system. Publication of the notice in the Federal Register is expected during the week of September 30, 2002. (Rel. 34-46539) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change filed by the Cincinnati Stock Exchange (SR-CSE-2002-12) under Rule 19b-4 of the Securities Exchange Act of 1934 to expand upon and extend through December 1, 2002 an existing pilot that amends CSE Rule 12.6, Customer Priority, to require designated dealers to better customer orders by sufficient increments in the sub-penny environment in order to trade securities for their own accounts. (Rel. 34-46554) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change and Amendments Nos. 1 and 2 thereto submitted under Rule 19b-4 by the New York Stock Exchange amending NYSE Rule 97, which limits member trading because of block positioning (SR-NYSE-2001-24). (Rel. 34-46566) APPROVAL OF PROPOSED RULE CHANGE The Commission granted approval of a proposed rule change (SR-Amex-2002- 23) submitted under Rule 19b-4 by the American Stock Exchange to make permanent a pilot program under Amex Rule 126(g), Commentary .01, relating to size precedence. (Rel. 34-46568) DELISTING GRANTED An order has been issued granting the application of the Pacific Exchange to strike from listing and registration certain call and put options contracts issued by The Options Clearing Corporation respecting certain underlying securities, effective October 1, 2002. (Rel. 34- 46571) 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 ECONNECT, 2500 VIA CABRILLO MARINA SUITE 112, SAN PEDRO, CA, 90731, 3105414393 - 4,500,000 ($40,500.00) Equity, (File 333-100168 - Sep. 30) (BR. 08) S-8 BRAVO FOODS INTERNATIONAL CORP, 11300 US HIGHWAY 1 SUITE 202, NORTH PALM BEACH, FL, 33408, 5616251411 - 1,309,826 ($392,947.80) Equity, (File 333-100174 - Sep. 30) (BR. 09) S-8 AMERICAN INTERNATIONAL PETROLEUM CORP /NV/, 440 MADISON AVE STE 3203, NEW YORK, NY, 10022, 2129563333 - 10,000,000 ($500,000.00) Equity, (File 333-100175 - Sep. 30) (BR. 04) S-8 GEORGIA CAROLINA BANCSHARES INC, 2743 PERIMETER PARKWAY, BUILDING 100 SUITE 105, AUGUSTA, GA, 30909, 7062622260 - 0 ($2,205,000.00) Equity, (File 333-100176 - Sep. 30) (BR. 07) S-8 GEORGIA CAROLINA BANCSHARES INC, 2743 PERIMETER PARKWAY, BUILDING 100 SUITE 105, AUGUSTA, GA, 30909, 7062622260 - 0 ($812,983.50) Equity, (File 333-100177 - Sep. 30) (BR. 07) SB-2 SEAVIEW VIDEO TECHNOLOGY INC, 111 SECOND AVE NE, SUITE 1600, ST PETERSBURG, FL, 33701, 7278663660 - 46,194,489 ($6,005,283.57) Equity, (File 333-100178 - Sep. 30) (BR. 09) S-8 NORTHROP GRUMMAN CORP /DE/, 1840 CENTURY PK E, C/O NORTHROP GRUMMAN CORP, LOS ANGELES, CA, 90067, 3105536262 - 2,000,000 ($251,200,000.00) Equity, (File 333-100179 - Sep. 30) (BR. 05) S-8 NORTHROP GRUMMAN CORP /DE/, 1840 CENTURY PK E, C/O NORTHROP GRUMMAN CORP, LOS ANGELES, CA, 90067, 3105536262 - 2,000,000 ($251,200,000.00) Equity, (File 333-100180 - Sep. 30) (BR. 05) S-4 MANITOWOC CO INC, P O BOX 66, MANITOWOC, WI, 54221-0066, 9206844410 - 0 ($175,000,000.00) Other, (File 333-100181 - Sep. 30) (BR. 36) S-8 VITALSTATE INC, 8 HARMONY LANE, 914-686-8255, HARTSDALE, NY, 10530, 150,000 ($82,500.00) Equity, (File 333-100183 - Sep. 30) (BR. 02) S-8 PNM RESOURCES, ALVARADO SQUARE, NEW MEXICO, ALBUQUERQUE, NM, 87158, 5052412700 - 250,000 ($4,887,500.00) Equity, (File 333-100184 - Sep. 30) (BR. 02) S-3 E TRADE GROUP INC, 4500 BOHANNON DRIVE, MENLO PARK, CA, 94025, 6503316000 - 11,750,052 ($50,760,224.64) Equity, (File 333-100185 - Sep. 30) (BR. 07) S-3 PNM RESOURCES, ALVARADO SQUARE, NEW MEXICO, ALBUQUERQUE, NM, 87158, 5052412700 - 0 ($39,100,000.00) Equity, (File 333-100186 - Sep. 30) (BR. 02) S-8 AIRGAS INC, 259 N. RADNOR-CHESTER ROAD, SUITE 100, RADNOR, PA, 19087, 6106875253 - 3,200,000 ($40,960,000.00) Equity, (File 333-100187 - Sep. 30) (BR. 02) S-8 SUN MICROSYSTEMS INC, 4150 NETWORK CIRCLE, SANTA CLARA, CA, 95054, 6509601300 - 15,000,000 ($42,000,000.00) Equity, (File 333-100189 - Sep. 30) (BR. 03) S-3 GALAXY NUTRITIONAL FOODS CO, 2441 VISCOUNT ROW, ORLANDO, FL, 32809, 4078555500 - 886,996 ($2,660,988.00) Equity, (File 333-100190 - Sep. 30) (BR. 04) S-8 CELL ROBOTICS INTERNATIONAL INC, 2715 BROADBENT PKWY. N.E., ALBUQUERQUE, NM, 87107, 7195904900 - 0 ($1,440,000.00) Equity, (File 333-100191 - Sep. 30) (BR. 36) S-8 AMERICAN SPORTS DEVELOPMENT GROUP INC, 155 VERDIN ROAD, GREENVILLE, SC, 29607, 8642970507 - 54,098 ($17,311.36) Equity, (File 333-100192 - Sep. 30) (BR. 09) S-3 SMARTSERV ONLINE INC, METRO CENTER, ONE STATION PLACE, STAMFORD, CT, 06902, 2033535950 - 3,884,209 ($6,506,050.00) Equity, (File 333-100193 - Sep. 30) (BR. 03) S-3 ASHTON TECHNOLOGY GROUP INC, 1835 MARKET STREET SUITE 420, PHILADELPHIA, PA, 19103, 2157511900 - 0 ($2,208,219.00) Equity, (File 333-100194 - Sep. 30) (BR. 03) S-3 JAKKS PACIFIC INC, 22761 PACIFIC COAST HWY, #B202, MALIBU, CA, 90265, 3104567799 - 0 ($7,216,874.00) Equity, (File 333-100195 - Sep. 30) (BR. 05) S-8 TEKNOWLEDGE CORP, 1810 EMBARCADERO RD, PALO ALTO, CA, 94303, 4154240500 - 75,000 ($80,250.00) Equity, (File 333-100196 - Sep. 30) (BR. 03) S-4 CAPITOL BANCORP LTD, ONE BUSINESS & TRADE CNTR, 200 WASHINGTON SQ N, LANSING, MI, 48933, 5174876555 - 37,890 ($651,329.00) Equity, (File 333-100197 - Sep. 30) (BR. 07) S-3 CORNERSTONE REALTY INCOME TRUST INC, 306 E MAIN ST, RICHMOND, VA, 23219, 8046431761 - 0 ($24,517,857.00) Equity, (File 333-100198 - Sep. 30) (BR. 08) S-3 KPMG CONSULTING INC, 1676 INTERNATIONAL DR, MCLEAN, VA, 22102, 7037473000 - 0 ($196,844,656.00) Equity, (File 333-100199 - Sep. 30) (BR. 08) S-4 CAPITOL BANCORP LTD, ONE BUSINESS & TRADE CNTR, 200 WASHINGTON SQ N, LANSING, MI, 48933, 5174876555 - 16,407 ($282,036.00) Equity, (File 333-100200 - Sep. 30) (BR. 07) F-3 HIBERNIA FOODS PLC, 68 MERRION SQUARE, DUBLIN 2 IRELAND, L2, 00000, 01135316611030 - 8,976,439 ($32,674,237.96) Equity, (File 333-100201- Sep. 30) (BR. 04) S-8 OXFORD HEALTH PLANS INC, 48 MONROE TURNPIKE, TRUMBULL, CT, 06611, 2034596000 - 650,000 ($25,252,500.00) Equity, (File 333-100202 - Sep. 30) (BR. 01) S-8 NTELOS INC, 401 SPRING LN PO BOX 1990, STE 300, WAYNESBORO, VA, 22980, 5409463500 - 0 ($118,800.00) Equity, (File 333-100203 - Sep. 30) (BR. 37) S-4 AQUILA INC, 20 WEST NINTH STREET, --, KANSAS CITY, MO, 64105-1711, 8164216600 - 0 ($500,000,000.00) Other, (File 333-100204 - Sep. 30) (BR. 02) 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 ----------------------------------------------------------------------------------- AAMES FINANCIAL CORP/DE DE X 09/27/02 ACCIDENT PREVENTION PLUS INC NV X X 08/21/02 AMEND ADELPHIA COMMUNICATIONS CORP DE X X 09/30/02 ADOLOR CORP X X 09/30/02 ADVANCED MATERIALS GROUP INC NV X 09/30/02 AGERE SYSTEMS INC DE X 09/30/02 AMBIENT CORP /NY DE X 09/30/02 AMERCO /NV/ NV X X 06/30/02 AMERICAN INCOME FUND I-A LTD PARTNERS MA X X 07/18/02 AMERICAN INCOME FUND I-B LTD PARTNERS MA X X 07/18/02 AMERICAN INCOME PARTNERS V A LTD PART MA X X 07/18/02 AMERICAN INCOME PARTNERS V B LTD PART MA X X 07/18/02 AMERICAN INCOME PARTNERS V C LTD PART MA X X 07/18/02 AMERICAN INCOME PARTNERS V D LTD PART MA X X 07/18/02 AMERICAN WATER WORKS CO INC DE X 09/09/02 AMERICREDIT CORP TX X X 09/26/02 ARAHOVA COMMUNICATIONS INC DE X X 09/30/02 ARRAY BIOPHARMA INC DE X 09/27/02 ASPEON INC DE X X 09/12/02 ATA HOLDINGS CORP IN X X X 09/30/02 AULT INC MN X X 07/16/02 AMEND AUSPEX SYSTEMS INC DE X 09/30/02 BA MASTER CREDIT CARD TRUST / X 09/16/02 BAY VIEW SECURITIZATION CORP DE X X 09/30/02 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 09/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 09/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 09/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 09/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS- NY X X 09/25/02 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE X X 09/26/02 BIO STANDARD CORP FL X 09/30/02 BIOMARIN PHARMACEUTICAL INC DE X 09/30/02 BLACK WARRIOR WIRELINE CORP DE X 09/18/02 AMEND BNP RESIDENTIAL PROPERTIES INC MD X X 09/18/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 08/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 08/30/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 08/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 08/30/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 08/30/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 08/30/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 07/31/02 BOMBARDIER CREDIT RECEIVABLES CORP SE DE X 08/30/02 CALLAWAY GOLF CO /CA DE X X 09/26/02 CARPENTER TECHNOLOGY CORP DE X X 09/30/02 CHEVY CHASE AUTO RECEIVABLES TRUST 19 MD X 08/31/02 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 08/31/02 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 08/31/02 CHEVY CHASE AUTO RECEIVABLES TRUST 20 X 08/31/02 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 08/31/02 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 08/31/02 CHEVY CHASE HOME LOAN TRUST 1996-1 MD X 08/31/02 CHEVY CHASE HOME LOAN TRUST 1997-1 MD X 08/31/02 CIMAREX ENERGY CO DE X X X 09/30/02 CLEAN WATER TECHNOLOGIES INC DE X X 09/30/02 COM21 INC DE X X 10/01/02 COMMUNITY VALLEY BANCORP CA X 09/30/02 COMPUTER HORIZONS CORP NY X X 09/27/02 COMSHARE INC MI X X 09/30/02 CONCENTRAX INC NV X X X 09/04/02 AMEND CORVU CORP MN X 09/30/02 COUNTY BANK CORP MI X 09/30/02 CRAFTMADE INTERNATIONAL INC DE X X 09/30/02 CRAFTMADE INTERNATIONAL INC DE X X 09/30/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 09/30/02 CSFB MORTGAGE BACKED PASS THR CERT SE DE X X 09/25/02 CSFB MORTGAGE BACKED PASS THROUGH CER DE X X 09/25/02 CWABS INC DE X X 09/27/02 CWABS INC DE X X 09/30/02 CWABS INC DE X X 09/30/02 CWABS INC DE X X 09/27/02 CWABS INC DE X X 09/30/02 CWABS INC DE X X 09/30/02 CWMBS INC DE X 09/30/02 CWMBS INC DE X 09/30/02 CWMBS INC DE X 09/30/02 CWMBS INC DE X 09/30/02 CWMBS INC DE X 09/30/02 CWMBS INC DE X X 09/26/02 CWMBS INC DE X X 09/30/02 CWMBS INC DE X X 09/30/02 CWMBS INC DE X X 09/30/02 CYLINK CORP /CA/ CA X 09/24/02 DEERE JOHN CAPITAL CORP DE X 09/30/02 DIAL CORP /NEW/ DE X X 09/30/02 DIGEX INC/DE DE X X 09/27/02 EAGLE SUPPLY GROUP INC DE X X 09/27/02 EAGLE SUPPLY GROUP INC DE X X 09/30/02 EL PASO CORP/DE DE X X 09/30/02 EL PASO CORP/DE DE X X 09/30/02 ENSTAR INCOME PROGRAM II-1 LP NY X X 09/30/02 ENVIRONMENTAL MONITORING & TESTING CO DE X 12/31/01 AMEND ETHAN ALLEN INTERIORS INC DE X 09/30/02 FIRST CAPITAL INC IN X X 09/25/02 FLAG TELECOM HOLDINGS LTD X X 09/30/02 FNB FINANCIAL SERVICES CORP NC X 09/30/02 FOODARAMA SUPERMARKETS INC NJ X 09/29/02 FPL GROUP INC FL X X 09/27/02 FURRS RESTAURANT GROUP INC DE X X 09/27/02 G REIT INC VA X X 09/13/02 GENERAL DEVICES INC NJ X 09/23/02 GEOCOM RESOURCES INC NV X 07/26/02 GEORGIA PACIFIC CORP GA X X 09/30/02 GEOTEC THERMAL GENERATORS INC FL X 05/11/02 GOLDEN STAR RESOURCES LTD X X 09/13/02 GRAY TELEVISION INC GA X 09/27/02 GRAY TELEVISION INC GA X 09/27/02 HARRIS INTERACTIVE INC DE X X 09/30/02 HELMERICH & PAYNE INC DE X 09/30/02 HILLENBRAND INDUSTRIES INC IN X X 09/27/02 HOLIDAY RV SUPERSTORES INC DE X X 09/25/02 HORIZON HEALTH CORP /DE/ DE X 09/30/02 HOUSEHOLD AUTOMOBILE REVOLVING TRUST NV X 09/17/02 HOUSEHOLD AUTOMOTIVE TRUST 2001-1 DE X 09/17/02 HOUSEHOLD AUTOMOTIVE TRUST 2001-3 X 09/17/02 HOUSEHOLD AUTOMOTIVE TRUST 2002-1 X 09/17/02 HOUSEHOLD AUTOMOTIVE TRUST III SERIES NV X 09/17/02 HOUSEHOLD AUTOMOTIVE TRUST IV SERIES DE X 09/17/02 HOUSEHOLD AUTOMOTIVE TRUST SERIES 200 DE X 09/17/02 HOUSEHOLD AUTOMOTIVE TRUST V SERIES 2 DE X 09/17/02 HOUSEHOLD AUTOMOTIVE TRUST VI SERIES NV X 09/17/02 HOUSEHOLD PRIVATE LABEL CREDIT CARD M DE X 09/16/02 HOUSEHOLD REVOLVING HOME EQUITY LOAN DE X 09/20/02 HOUSEHOLD REVOLVING HOME EQUITY LOAN DE X 09/20/02 HOUSTON AMERICAN ENERGY CORP DE X 09/20/02 HOWELL CORP /DE/ DE X X 09/30/02 HUAYANG INTERNATIONAL HOLDINGS INC NV X X 09/26/02 HYBRIDON INC DE X 09/30/02 IGEN INTERNATIONAL INC /DE DE X 09/30/02 IKON OFFICE SOLUTIONS INC OH X X 09/25/02 IMPAC CMB TRUST SERIES 2002-4F DE X X X 09/13/02 INTEGRATED SECURITY SYSTEMS INC DE X 06/30/02 INTERNATIONAL BROADCASTING CORP /NV/ NV X 05/11/02 JANUS HOTELS & RESORTS INC DE X X 09/30/02 AMEND KPMG CONSULTING INC DE X 09/30/02 KROGER CO OH X 09/30/02 LATINOCARE MANAGEMENT CORP NV X X 09/30/02 LEAP TECHNOLOGY INC / DE DE X X 09/26/02 LEXINGTON PRECISION CORP DE X X 09/30/02 LIBERTY MEDIA CORP /DE/ DE X X 09/30/02 LOCATEPLUS HOLDINGS CORP X 09/27/02 MACQUARIE SECURITISATION LTD DE X X 09/25/02 MAJESTIC COMPANIES LTD NV X X X 09/13/02 MARINE PETROLEUM TRUST TX X X 09/30/02 MASTR ADJUSTABLE RATE MORTGAGE TRUST X X 09/25/02 MEDIX RESOURCES INC CO X 09/27/02 MEMRY CORP DE X 09/30/02 MICROS SYSTEMS INC MD X X 09/30/02 MIKOHN GAMING CORP NV X 09/27/02 MMCA AUTO OWNER TRUST 1999-2 DE X X 09/16/02 MMCA AUTO OWNER TRUST 2000-1 DE X X 09/16/02 MORTGAGE ASSET SEC TRANSACTIONS INC M DE X X 09/26/02 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 09/27/02 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 09/30/02 NATIONSBANK OF DELAWARE NA DE X X 09/16/02 NATIONSCREDIT GRANTOR TRUST 1996-1 DE X X 09/15/02 NATIONSCREDIT GRANTOR TRUST 1997-1 DE X X 09/15/02 NATIONSCREDIT GRANTOR TRUST 1997-2 DE X X 09/15/02 NATURAL HEALTH TRENDS CORP FL X 05/11/02 NETMANAGE INC DE X X 09/23/02 NEW YORK REGIONAL RAIL CORP DE X 05/11/02 NOMADIC COLLABORATION INTERNATIONAL I NV X 09/30/02 OCEAN FRESH SEAFOOD MARKETPLACE INC FL X 05/11/02 OCEAN RESOURCES INC DE X X 09/23/02 AMEND OLD POINT FINANCIAL CORP VA X 09/30/02 OSTEOTECH INC DE X 09/30/02 PACIFICNET COM INC DE X 09/30/02 PANERA BREAD CO DE X 09/30/02 PENNZOIL QUAKER STATE CO DE X X 09/27/02 PHOENIX COMPANIES INC/DE DE X 09/30/02 PSEG ENERGY HOLDINGS INC NJ X X 09/27/02 RAINWIRE PARTNERS INC /DE/ DE X X 09/25/02 REPUBLIC RESOURCES INC /CO/ NV X X X X 06/24/02 AMEND RESOURCE ASSET MANAGEMENT CORP NV X X 09/24/02 RJ REYNOLDS TOBACCO HOLDINGS INC DE X 05/15/02 AMEND ROYAL GOLD INC /DE/ DE X 09/27/02 SALOMON BROTHERS COMMERCIAL MORTGAGE DE X X 09/13/02 SEMX CORP DE X 09/23/02 SHERWIN WILLIAMS CO OH X X 09/27/02 SI DIAMOND TECHNOLOGY INC TX X X 09/27/02 SILVER DINER INC /DE/ DE X 09/27/02 SOLECTRON CORP DE X X 09/26/02 SONICS & MATERIALS INC DE X 09/30/02 STREICHER MOBILE FUELING INC FL X X 09/30/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 09/30/02 STRUCTURED ASSET SECURITIES CORP DE X 09/27/02 SUN HYDRAULICS CORP FL X X 09/30/02 SUN MICROSYSTEMS INC DE X X 09/30/02 SUPERIOR ENERGY SERVICES INC DE X X 09/30/02 SUPERIOR FINANCIAL CORP /AR/ DE X 09/30/02 SYS CA X 09/30/02 SYSTEMONE TECHNOLOGIES INC FL X X 09/30/02 TENNECO AUTOMOTIVE INC DE X X 05/16/02 AMEND THREE RIVERS BANCORP INC PA X X 09/27/02 TOYOTA MOTOR CREDIT CORP CA X X 09/16/02 TRANSOCEAN INC E9 X 09/30/02 TRANSPRO INC DE X X 09/27/02 TURBOSONIC TECHNOLOGIES INC DE X 09/25/02 U S REALTEL INC DE X X 09/25/02 UNITED PAN EUROPE COMMUNICATIONS NV X X X 09/30/02 UNITEDGLOBALCOM INC DE X X X 09/30/02 UNITREND INC OH X 09/30/02 USA VIDEO INTERACTIVE CORP WY X X 09/27/02 USA VIDEO INTERACTIVE CORP WY X X 09/27/02 AMEND VERISIGN INC/CA DE X X 09/24/02 VERIZON COMMUNICATIONS INC DE X 09/30/02 VITAL LIVING INC AZ X X 07/31/02 AMEND WEYERHAEUSER CO WA X 09/24/02 WEYERHAEUSER CO WA X 09/24/02 AMEND WGL HOLDINGS INC VA X 09/27/02 WITTER DEAN REALTY INCOME PARTNERSHIP DE X 09/16/02 WORLD HEALTH ALTERNATIVES INC FL X X 09/30/02 YELLOW CORP DE X 09/30/02 YOUTHSTREAM MEDIA NETWORKS INC DE X 09/30/02