SEC NEWS DIGEST Issue 2002-228 November 26, 2002 ENFORCEMENT PROCEEDINGS SEC REVOKES REGISTRATION OF ANICOM, INC.'S COMMON STOCK AND SERIES C PREFERRED STOCK On November 26, the Commission issued an Order revoking the registration of Anicom, Inc.'s common stock and Series C preferred stock because the company has failed to file an annual report on Form 10-K since December 31, 1999, and quarterly report on Form 10-Q since March 31, 2000. Anicom, formerly a national distributor of wire and cable products based in Rosemont, Illinois, filed for bankruptcy under Chapter 11 in January 2000, just six months after announcing that it would restate its financial statements for 1998, 1999, and the first quarter of 2000. The Commission issued the Order after determining to accept Anicom's offer to settle a public administrative proceeding brought under Section 120) of the Securities Exchange Act of 1934. In its offer, Anicom agreed to consent, without admitting or denying liability, to the Commission's Order, which found that it was necessary and appropriate for the protection of investors to revoke the registration of Anicom's common stock and Series C preferred stock. The Commission's Order took effect immediately upon issuance. (Rels. 34-46907; AAER-1675; File No. 3- 10779) SEC INSTITUTES AND SETTLES PROCEEDINGS AGAINST MICHAEL SULLIVAN, CPA On November 26, the Commission entered an Order instituting proceedings under Rule 102(e) of the Commission's Rules of Practice, Making Findings and Imposing Remedial Sanctions against Michael Sullivan, CPA (Sullivan), the Arthur Andersen, LLP engagement partner that conducted the 1990, 1997 and 1998 audits and quarterly reviews of the consolidated financial statements of Golden Bear Golf, Inc., including its golf course construction subsidiary Paragon Construction International, Inc. The Order finds that in connection with the 1996, 1997 and 1998 audits of Golden Bear, Sullivan engaged in improper professional conduct for purposes of Rule 102(e)(1)(ii) of the Commission's Rules of Practice. In particular, Sullivan issued an unqualified audit report in connection with the 1997 audit on Golden Bear's financial statements opining that the financial statements conformed with generally accepted accounting principles (GAAP) and stating that Andersen conducted the audit in accordance with generally accepted auditing standards (GAAS). In fact, Sullivan issued an unqualified audit report when he knew or was reckless in not knowing that Golden Bear's revenue recognition practices at Paragon did not conform to GAAP, and was reckless in not knowing that Golden Bear improperly failed to disclose that the company's change in the way it recognized revenue resulted in a material increase to earnings and failed to disclose certain material terms of related-party transactions. In addition, Sullivan was reckless in not knowing that the audit was not conducted in accordance with GAAS in that Sullivan excessively relied on Paragon's internal controls and excessively relied on management's representations about key estimates rather than develop sufficient competent evidential matter supporting them as required by GAAS. More specifically, the audit team under Sullivan's direction failed to adequately test Paragon's costs, revenues and percentage-of completion estimates including the failure to include job site visits and discussions with project managers and other on-site operating personnel in its audit, adequately test estimated total costs, and adequately test estimated total revenues. Simultaneously with the entry of this Order, the Commission accepted a settlement offer submitted by Sullivan in which, without admitting, except as to jurisdiction, or denying the findings of the Order, he consented to its entry, which denies Sullivan the privilege of appearing or practicing before the Commission as an accountant, but provides that after one year from the date of the Order, Sullivan may request that the Commission consider his reinstatement by submitting an application to resume appearing or practicing before the Commission. For information about related matters, see LR-17648 (August 1, 2002); Rel. 34-46291 (August 1, 2002); and Rel. 34-46290 (August 1, 2002). (Rels. 34-46908; AAER-1676; File No. 3-10953) COMMISSION ORDERS SILICON VALLEY-BASED FIRST VIRTUAL COMMUNICATIONS, INC. TO CEASE AND DESIST On November 26, the Commission ordered First Virtual Communications, Inc. (FVC) to cease and desist from violating the antifraud and record- keeping provisions of the federal securities laws. The Commission's order found that FVC materially overstated its revenues and earnings for the fourth quarter and year end December 1998 in a January 28, 1999, press release by improperly recognizing revenue from sales with various return rights. FVC, without admitting or denying the Commission's findings, consented to the order to cease and desist. Since 1993, FVC, a Silicon Valley technology company, headquartered in Santa Clara, California, has engineered and manufactured video-conferencing products and, through independent distributors, marketed and sold these products to the ultimate customer. FVC's common stock traded on Nasdaq's National Market from April 1998 through August 8, 2002, when it started trading on Nasdaq's small cap market. The Commission's order found that FVC had granted its largest distributor various return rights on $5.9 million in sales. For FVC to recognize revenue on the sales with various return rights, Generally Accepted Accounting Principles required that FVC must have been reasonably able to estimate the amount of future returns. The Commission's order found that FVC had no reasonable basis for estimating the future returns and, therefore, should not have recognized revenue on the $5.9 million in sales. The Commission's order found that these actions caused FVC to overstate its fourth quarter revenue by 114% and annual revenue by 16% and announce annual earnings of $1.1 million instead of a loss of $2 million. In April 1999, FVC correctly reported its financial results in a press release and an annual report on Form 10-K. The Commission ordered FVC to cease and desist from committing or causing violations or any future violations of the antifraud provisions (Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder) and record-keeping provisions (Section 13(b)(2)(A) of the Exchange Act) of the federal securities laws. (Rels. 34-46909; AAER- 1677; File No. 3-10954) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change and Amendment No. 1 thereto submitted under Section 19(b)(1) of the Securities Exchange Act of 1934 by the National Association of Securities Dealers (SR-NASD-2002- 142) to establish an execution price governor in SuperMontage. (Rel. 34- 46885) WITHDRAWAL A notice has been issued giving interested persons until December 20, 2002, to comment on the application of CII Financial, Inc., to withdraw its 9 1/2% Senior Debentures (due September 15, 2004) from listing and registration on the New York Stock Exchange. (Rel. 34-46889) DELISTINGS An order has been issued granting the application of the American Stock Exchange to strike from listing and registration certain call and put options contracts issued by The Options Clearing Corporation respecting certain underlying securities, effective at the opening of business on November 25. (Rel. 34-46890) An order has been issued granting the application of the Philadelphia Stock Exchange to strike from listing and registration certain call and put options contracts issued by The Options Clearing Corporation respecting certain underlying securities, effective at the opening of business on November 25. (Rel. 34-46891) An order has been issued granting the application of the Pacific Exchange to strike from listing and registration the Common Stock, $.01 par value, of Magellan Petroleum Corporation, effective at the opening of business on November 25. (Rel. 34-46892) 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 RRUN VENTURES NETWORK INC, 4TH FLOOR 62 W 8TH AVENU, VANCOUVER, BRITISH COLUMBIA CN, A1, 6046826541 - 14,000,000 ($238,000.00) Equity, (File 333-101428 - Nov. 25) (BR. 09) S-8 UNION PACIFIC CORP, 1416 DODGE STREET, MC 10015, OMAHA, NE, 68179, 2147435600 - 0 ($5,698,000.00) Equity, (File 333-101430 - Nov. 25) (BR. 05) S-8 ICONET INC, 8 GAUCHO DRIVE, ROLLING HILLS ESTATE, CA, 90274, 4166829255 - 2,550,000 ($408,000.00) Equity, (File 333-101432 - Nov. 25) (BR. 02) S-8 SBC COMMUNICATIONS INC, 175 E HOUSTON, ROOM 9-4, SAN ANTONIO, TX, 78205, 2108214105 - 56,000,000 ($1,421,840,000.00) Equity, (File 333-101433 - Nov. 25) (BR. 37) S-3 COEUR D ALENE MINES CORP, 400 COEUR D ALENE MINES BLDG, 505 FRONT AVE, COEUR D ALENE, ID, 83814, 2086673511 - 0 ($125,000,000.00) Equity, (File 333-101434 - Nov. 25) (BR. 04) S-8 DIGITAL IMPACT INC /DE/, 177 BOVER ROAD SUITE 200, SAN MATEO, CA, 94402, 6503563404 - 601,880 ($872,726.00) Equity, (File 333-101435 - Nov. 25) (BR. 08) S-3 VICOM INC, 9449 SCIENCE CENTER DR, NEW HOPE, MN, 55428, 6125043000 - 600,000 ($630,000.00) Equity, (File 333-101436 - Nov. 25) (BR. 37) SB-2 CAMBEX CORP, 360 SECOND AVE, WALTHAM, MA, 02451, 7818906000 - 42,735 ($260,149.31) Debt Convertible into Equity, 1,933,905 ($3,891,345.95) Equity, (File 333-101438 - Nov. 25) (BR. 03) S-8 ROHM & HAAS CO, 100 INDEPENDENCE MALL WEST, PHILADELPHIA, PA, 19106, 2155923000 - 11,000,000 ($358,545,000.00) Equity, (File 333-101439 - Nov. 25) (BR. 06) S-8 SYMMETRICOM INC, 2300 ORCHARD PARKWAY, SAN JOSE, CA, 95131-1017, 4084287813 - 0 ($17,073,648.14) Equity, (File 333-101440 - Nov. 25) (BR. 37) SB-2 GOLDEN GRAIN ENERGY, 951 NORTH LINN AVENUE, NEW HAMPTON, IA, 50659, 6413944059 - 28,500,000 ($28,500,000.00) Equity, (File 333-101441 - Nov. 25) (BR. ) S-8 COOPERATIVE BANKSHARES INC, 201 MARKET ST, WILMINGTON, NC, 28401, 9103430181 - 0 ($3,353,700.00) Equity, (File 333-101442 - Nov. 25) (BR. 07) S-8 3DO CO, 200 CARDINAL WAY, REDWOOD CITY, CA, 94063, 6502613000 - 875,000 ($1,502,500.00) Equity, (File 333-101443 - Nov. 25) (BR. 03) S-8 SHUFFLE MASTER INC, 1106 PALMS AIRPORT DRIVE, LAS VEGAS, NV, 89119, 7028977150 - 0 ($1,215,750.00) Equity, (File 333-101444 - Nov. 25) (BR. 06) S-8 RYLAND GROUP INC, 24025 PARK SORRENTO, SUITE 400, CALABASAS, CA, 91302, 8182237500 - 0 ($47,316,090.00) Equity, (File 333-101445 - Nov. 25) (BR. 06) F-6 TELEMIG CELULAR PARTICIPACOES SA, SCN QUADRA CN2, BRASILIA-DF BRAZIL, D5, 00000, 25,000,000 ($1,250,000.00) ADRs/ADSs, (File 333-101446 - Nov. 25) (BR. 37) S-8 LIQUIDMETAL TECHNOLOGIES, 25800 COMMERCENTRE DRIVE, SUITE 100, LAKE FOREST, CA, 92630, 800-511-3651 - 16,067,517 ($137,308,230.00) Equity, (File 333-101447 - Nov. 25) (BR. 02) S-3 WILLBROS GROUP INC, DRESDNER BANK BUILDING, 50TH STREET 8TH FLOOR PO BOX 850048, PANAMA 5 REPUBLIC OF, R1, 00000, 5072639282 - 950,000 ($6,602,500.00) Equity, (File 333-101448 - Nov. 25) (BR. 04) S-3 SOUTH CAROLINA ELECTRIC & GAS CO, 1426 MAIN ST, COLUMBIA, SC, 29201, 8032179000 - 500,000,000 ($500,000,000.00) Other, (File 333-101449 - Nov. 25) (BR. 02) S-8 INTEGRATED INFORMATION SYSTEMS INC, 1480 S. HOHOKAM DR., TEMPE, AZ, 85281, 4803178000 - 6,000,000 ($2,040,000.00) Equity, (File 333-101450 - Nov. 25) (BR. 08) S-3 COOPER INDUSTRIES LTD, 600 TRAVIS, SUITE 5800, HOUSTON, TX, 77002-1001, 7132098400 - 300,000 ($10,000,500.00) Equity, (File 333-101451 - Nov. 25) (BR. 36) S-8 O2MICRO INTERNATIONAL LTD, TRANSNATIONAL HOUSE WEST BAY ROAD, P O BOX 1794 GEORGETOWN, GRAND CAYMAN, E9, 00000, 4089875920 - 0 ($17,640,000.00) Equity, (File 333-101452 - Nov. 25) (BR. 36) SB-2 PROBEX CORP, 1467 LEMAY, SUITE 111, CARROLLTON, TX, 75007, 9724661555 - 0 ($8,123,077.00) Equity, (File 333-101453 - Nov. 25) (BR. 09) S-8 OAK TECHNOLOGY INC, 139 KIFER CT, SUNNYVALE, CA, 94086, 4087370888 - 0 ($6,348,000.00) Equity, (File 333-101454 - Nov. 25) (BR. 36) S-3 HONEYWELL INTERNATIONAL INC, 101 COLUMBIA RD, PO BOX 4000, MORRISTOWN, NJ, 07962, 9734552000 - 45,000,000 ($1,089,000,000.00) Equity, (File 333-101455 - Nov. 25) (BR. 05) S-3 PINNACLE WEST CAPITAL CORP, 400 E VAN BUREN ST PO BOX 52132, P O BOX 52132, PHOENIX, AZ, 85072-2132, 6022501000 - 0 ($400,000,000.00) Other, (File 333-101457 - Nov. 25) (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 800AMERICA COM INC NV X X X 11/13/02 ACCEPTANCE INSURANCE COMPANIES INC DE X 11/25/02 ACTIVEWORLDS COM INC X 09/09/02 AMEND ADELPHIA BUSINESS SOLUTIONS INC DE X 06/14/02 AMEND ADVANCED OPTICS ELECTRONICS INC NV X 11/25/02 AGATE TECHNOLOGIES INC DE DE X X X X 11/15/02 ALLIANCE PHARMACEUTICAL CORP NY X X 11/25/02 ALLIED PRODUCTS CORP /DE/ DE X X 11/01/02 AMERICAN AIRLINES INC DE X 09/24/02 AMERICAN CONSOLIDATED MANAGEMENT GROU UT X 11/11/02 AMERICAN IR TECHNOLOGIES INC NV X 06/30/02 AMERIGROUP CORP X X 11/25/02 AMERIQUEST MORT SEC INC ASSET BK PASS DE X X X 11/25/02 ANALYTICAL SURVEYS INC CO X 11/25/02 ANC RENTAL CORP DE X X 11/22/02 ANGEION CORP/MN MN X X 11/14/02 APPLIED MATERIALS INC /DE DC X X 11/06/02 AUTONATION INC /FL DE X X 11/22/02 BANC ONE HELOC 1999-1 OH X X 11/20/02 BANC ONE HELOC TRUST 1998-1 OH X X 11/20/02 BAY VIEW SECURITIZATION CORP DE X 11/15/02 BAY VIEW SECURITIZATION CORP DE X 11/15/02 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE X 11/01/02 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE X 11/01/02 BENTLEY CAPITAL CORP COM INC X X X X 11/15/02 BLACK HILLS CORP /SD/ SD X 11/25/02 BMW VEHICLE LEASE TRUST 2000-A X 11/25/02 BOSTON LIFE SCIENCES INC /DE DE X X 11/22/02 BRITESMILE INC UT X 11/20/02 BROCADE COMMUNICATIONS SYSTEMS INC DE X X 11/21/02 C BASS MORTGAGE LOAN ASSET BACKED CER DE X X 11/25/02 CAMDEN PROPERTY TRUST TX X X 11/22/02 CAPITOL REVOLVING HOME EQUITY LOAN TR MD X 11/20/02 CAPITOL REVOLVING HOME EQUITY LOAN TR MD X 11/20/02 CARCO AUTO LOAN MASTER TRUST DE X X 11/15/02 CARRAMERICA REALTY CORP MD X X 11/20/02 CARRAMERICA REALTY L P DE X X 11/20/02 CDC COMMERCIAL MORTGAGE TRUST 2002-FX X 11/01/02 CENDANT CORP DE X X 11/22/02 CERISTAR INC DE X X 09/10/02 AMEND CHEC FUNDING CENTEX HOME EQ LN ASST B DE X X 11/25/02 CHECKPOINT SYSTEMS INC PA X 11/21/02 CIT EQUIPMENT COLLATERAL 2002-VT1 DE X 11/18/02 CITIZENS COMMUNICATIONS CO DE X 11/25/02 CLARITI TELECOMMUNICATIONS INTERNATIO DE X 12/31/02 COLLINS & AIKMAN CORP DE X 11/21/02 COMMERCIAL MORTGAGE PASS THROUGH CERT DE X 11/01/02 COMMUNITY BANCSHARES INC /NC/ NC X X 11/25/02 COMMUNITY CAPITAL CORP /SC/ SC X X 11/25/02 COOPER INDUSTRIES LTD X X 11/25/02 CREDIT SUISSE FIRST BOSTON MOR SEC CO DE X X 11/25/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 11/01/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 11/25/02 CSFB MORT SEC CORP HOME EQUITY MORT T DE X X 11/25/02 CSFB MORTGAGE PASS THRU CERT SERIES 2 CO X X 11/25/02 CULP INC NC X 10/27/02 CURATIVE HEALTH SERVICES INC MN X X 11/22/02 CWABS INC DE X X 11/15/02 CWABS INC ASSET BACKED CERTIFICATES S DE X X 09/27/02 CWMBS INC DE X X 11/22/02 CWMBS INC DE X X 11/22/02 DAIMLERCHRYSLER AUTO TRUST 2002 A MI X X 11/25/02 DAIMLERCHRYSLER AUTO TRUST 2002-B X X 11/25/02 DAIMLERCHRYSLER MASTER OWNER TRUST X X 11/15/02 ENTRADA NETWORKS INC DE X X 11/22/02 AMEND ENVIRO ENERGY CORP DE X X 11/21/02 AMEND EVOLVING SYSTEMS INC DE X X 11/25/02 FEDERAL SECURITY PROTECTION SERVICES DE X 09/06/02 AMEND FEDERATED DEPARTMENT STORES INC /DE/ DE X 11/25/02 FINANCIAL SECURITY ASSURANCE HOLDINGS NY X 11/06/02 FIRST FEDERAL BANCSHARES INC /DE DE X X 11/22/02 FIRST UNION COMMERCIAL MORTGAGE PASS NC X 11/01/02 FIRST UNION NATIONAL BANK COM MORT PA NC X 11/01/02 FRANKLIN RECEIVABLES LLC DE X X 10/31/02 FREEREALTIME COM INC DE X X 10/28/02 GENUITY INC DE X X 11/22/02 GMAC COMMERCIAL MORTGAGE SECURITIES I DE X 11/01/02 GS MORTGAGE SECURITIES CORP DE X X 11/20/02 GS MORTGAGE SECURITIES CORP MORT PAS DE X 09/25/02 HARDINGE INC NY X X 11/22/02 HEMOXYMED INC DE X 09/10/02 AMEND HOME EQUITY MORTGAGE PASS THROUGH CER DE X X 11/25/02 HTE INC FL X X 11/22/02 HUNT J B TRANSPORT SERVICES INC AR X X 11/25/02 HYDROGIENE CORP FL X 10/04/02 I T TECHNOLOGY INC DE X X 11/18/02 IBERIABANK CORP LA X X 11/15/02 IN STORE MEDIA SYSTEMS INC NV X 11/25/02 INDIANA MICHIGAN POWER CO IN X X 11/19/02 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 09/25/02 INFONOW CORP / DE X 11/19/02 INNOVATIVE SOFTWARE TECHNOLOGIES INC CA X 11/15/05 INTERCARE COM DX INC X 11/25/02 INTERFERON SCIENCES INC DE X 11/06/02 AMEND INTERFERON SCIENCES RESEARCH PARTNERS NJ X 11/06/02 INTERNATIONAL SHIPHOLDING CORP DE X 11/25/02 JDN REALTY CORP MD X 11/25/02 JP MORGAN CHASE COMM MOR SEC CORP MOR DE X 11/01/02 KIMSOUTH REALTY INC MD X X 11/22/02 LIGAND PHARMACEUTICALS INC DE X X 11/25/02 LIL MARC INC NV X 11/22/02 LITHIUM TECHNOLOGY CORP DE X X 11/18/02 LONG BEACH MORT LOAN TRUST 2002-1AS B DE X 10/25/02 LONG BEACH MORT LOAN TRUST 2002-1AS B DE X 09/25/02 LONG BEACH MORT LOAN TRUST 2002-1AS B DE X 06/25/02 AMEND LONG BEACH MORT LOAN TRUST 2002-1AS B DE X 07/25/02 AMEND LONG BEACH MORT LOAN TRUST 2002-1AS B DE X 08/26/02 AMEND MAPICS INC GA X X 11/24/02 MARKWEST HYDROCARBON INC DE X X 11/22/02 MARVEL ENTERPRISES INC DE X X 11/22/02 MDC HOLDINGS INC DE X X 11/25/02 MEDI HUT CO INC DE X 11/22/02 MEDICALOGIC/MEDSCAPE INC OR X X 11/22/02 MERRILL LYNCH MORT INV INC COM MRT PA DE X 11/01/02 MERRILL LYNCH MORTGAGE INVESTORS INC DE X X 11/25/02 MISSION RESOURCES CORP DE X X 11/21/02 MORGAN STANLEY ABS CAPITAL I INC CAPI DE X 09/25/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X 11/01/02 MORTGAGE ASSET SEC TRANS INC MORT PAS DE X X 11/25/02 MORTGAGE PASS THR CERTS SER 1998-1 DE X X 11/25/02 MOTO PHOTO INC DE X 11/25/02 NATIONAL STEEL CORP DE X X 11/25/02 NAVISTAR FINANCIAL RETAIL RECEIVABLES DE X X 11/25/02 NETMANAGE INC DE X X 11/20/02 NEVSTAR GAMING & ENTERTAINMENT CORP NV X X 12/31/02 NORTHROP GRUMMAN CORP /DE/ DE X X 11/22/02 NORTHROP GRUMMAN CORP /DE/ DE X X 11/25/02 OLD DOMINION ELECTRIC COOPERATIVE VA X 11/21/02 ONVIA COM INC DE X X 11/22/02 OXFORD HEALTH PLANS INC DE X X 11/22/02 P D C INNOVATIVE INDUSTRIES INC NV X X 11/25/02 PAINEWEBBER MORTGAGE ACCEPTANCE CORP DE X X 11/25/02 PAINEWEBBER MORTGAGE ACCEPTANCE CORP DE X X 11/25/02 PEOPLES BANK CREDIT CARD MASTER TRUST CT X X 10/31/02 PHOENIX GROUP CORP DE X 11/25/02 PHOTOGEN TECHNOLOGIES INC NV X X 11/25/02 PINNACLE WEST CAPITAL CORP AZ X X 11/21/02 PORTFOLIO RECOVERY ASSOCIATES INC DE X X 11/21/02 PRUDENTIAL FINANCIAL INC NJ X 11/25/02 QLT INC/BC A1 X X 11/22/02 R H DONNELLEY CORP DE X X 11/25/02 R H DONNELLEY CORP DE X X 11/25/02 RALCORP HOLDINGS INC /MO MO X 11/25/02 RASCALS INTERNATIONAL INC DE X 11/06/02 RELIANT RESOURCES INC DE X X 11/25/02 RMS TITANIC INC FL X 11/30/02 SCIENTIFIC INDUSTRIES INC DE X 10/25/02 SCOTTS LIQUID GOLD INC CO X 11/25/02 SHENANDOAH TELECOMMUNICATIONS CO/VA/ VA X X 11/25/02 AMEND SOLOMON MORTGAGE LN TR SER 2002-CB3 C DE X X 11/25/02 SORRENTO NETWORKS CORP NJ X X 11/12/02 SOUTHERN COMMUNITY FINANCIAL CORP NC X X 11/22/02 SPACEDEV INC CO X 11/14/02 STANLEY WORKS CT X X 11/25/02 STARBASE CORP DE X X 11/23/02 STEWART & STEVENSON SERVICES INC TX X X 11/25/02 STRUCTURED ASSET SEC CORP LB UBS COMM DE X 11/01/02 STRUCTURED ASSET SECURITIES CORP DE X 11/01/02 SUMMUS INC USA FL X 11/22/02 SYNCOR INTERNATIONAL CORP /DE/ DE X X 11/22/02 SYNERGY BRANDS INC DE X 11/20/02 TELCO BLUE INC DE X 09/10/02 AMEND TIVO INC DE X 11/21/02 TSET INC NV X X 11/20/02 UNIMARK GROUP INC TX X X 11/21/02 UNITED AUTO GROUP INC DE X X 11/22/02 UNITED STATIONERS INC DE X X 11/25/02 US INDUSTRIES INC /DE DE X X 11/25/02 US PATRIOT INC SC X X 11/19/02 USA VIDEO INTERACTIVE CORP WY X X 11/22/02 VANGUARD AIRLINES INC \DE\ DE X X 10/31/02 VIROLOGIC INC DE X X 11/18/02 WACHOVIA COMMERCIAL MORTGAGE SECURITI NC X 11/01/02 WASHINGTON MUTUAL INC WA X 11/21/02 WESTAR ENERGY INC /KS KS X X 11/22/02 WESTSTAR FINANCIAL SERVICES CORP NC X 11/21/02 WHITE MOUNTAINS INSURANCE GROUP LTD DE X X 11/21/02 WILLIAMS ENERGY PARTNERS L P DE X 11/22/02 WPS RESOURCES CORP WI X X 11/19/02 YORK WATER CO PA X 11/25/02