SEC NEWS DIGEST Issue 2002-148 August 1, 2002 COMMISSION ANNOUNCEMENTS PUBLIC APPEARANCES OF SENIOR COMMISSION OFFICIALS - AUGUST 2002 The following is a schedule for August 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: Friday, August 9 Who: Commissioner Isaac C. Hunt, Jr. What: ABA Federal Enforcement 2002 Conference Luncheon Presentation Where: The Mayflower Hotel - Washington, D.C. Contact: Paul Maco, (202) 639-6705 When: Monday, August 12 Who: Chairman Harvey L. Pitt What: American Bar Association Annual Meeting Where: The Hyatt Regency Hotel - Washington, D.C. Contact: Stephanie Ortbals-Tibbs, (202) 662-1091 When: Monday, August 12 Who: Alan Beller, Director, Division of Corporation Finance What: American Bar Association Annual Meeting Where: The Hyatt Regency Hotel - Washington, D.C. Contact: Stephanie Ortbals-Tibbs, (202) 662-1091 When: August 14-16 Who: Robert K. Herdman, Chief Accountant What: American Accounting Association, SEC/FASB Update Where: San Antonio, Texas Contact: Terry Warfield, (608) 262-1028 ENFORCEMENT PROCEEDINGS FORMER SENIOR MANAGEMENT TEAM OF PARAGON CONSTRUCTION INTERNATIONAL, INC. SUED FOR FRAUD SEC INSTITUTES AND SETTLES PROCEEDINGS AGAINST DAVID FRIEND, CPA, RICHARD BELLINGER, JACK BATES AND STEPHEN WINSLETT The Commission announced today that it filed a complaint in the U.S. District Court for the Southern District of Florida, against John R. Boyd, the former president of Paragon Construction International Inc., formerly a wholly owned subsidiary of Golden Bear Golf Inc., and Christopher Curbello, Paragon's former vice president for operations. The complaint alleges that Boyd and Curbello were responsible for a scheme at Paragon whereby from at least the second quarter of 1997 through the first quarter of 1998, Paragon artificially inflated and accelerated its revenue and gross margin recognition by misrepresenting the true status of its construction contracts causing Golden Bear to file false and misleading financial statements for its 1997 fiscal year and for the first quarter of 1998. Under the scheme directed by Boyd and Curbello, Paragon overstated contract profitability or ignored expected losses by (i) understating estimated construction costs, (ii) accelerating revenue and income recognition by overstating progress on construction projects, (iii) overstating estimated construction revenues and (iv) recording revenue and gross margin in connection with non-existent project agreements. As a result of the defendant's conduct, the Commission alleges that Boyd and Curbello violated, or aided and abetted violations of, Sections 10(b), 13(a), 13(b)(2)(A) and (B) and 13(b)(5) of the Securities Exchange Act of 1934, and Exchange Act Rules 10b-5, 13a-1, and 13a-13. As relief, the Commission seeks final judgments permanently enjoining defendants from further violations of these provisions and imposing civil money penalties. Also, the Commission today entered an order instituting proceedings under Section 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission's Rules of Practice making findings, and imposing a cease-and-desist order and remedial sanctions against David Friend, the former Paragon controller. The Order finds that Friend violated the antifraud provisions and aided and abetted Golden Bear's violations of reporting and record-keeping provisions of the federal securities laws as a result of his role in perpetrating the Paragon fraud. Based on his conduct, the Commission finding is that Friend (i) willfully violated Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5 and 13b2- 1 promulgated thereunder; and (ii) caused, and willfully aided and abetted, Golden Bear's violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act, and Rules 13a-1 and 13a-13 promulgated thereunder. Simultaneously with the entry of the Order, the Commission accepted a settlement offer submitted by Friend in which, without admitting, except as to jurisdiction, or denying the findings of the Order, Friend consented to its entry, which suspends Friend from appearing or practicing before the Commission as an accountant, but provides that he may request that the Commission consider his reinstatement two years from the entry of the Order. The order also directs Friend to cease and desist from violating, and from causing future violations of, Sections 10(b), 13(a), 13(b)(2)(A), and 13(b)(5) of the Exchange Act, and Rules 10b-5, 13a-1, and 13a-13 promulgated there under. Finally, the Commission today entered an order instituting proceedings under Section 21C of the Securities Exchange Act of 1934 making findings, and imposing a cease-and-desist order against respondents Richard P. Bellinger, Jack P. Bates and Stephen S. Winslett. During their respective terms as officers of Golden Bear in 1996, 1997 and 1998, Bellinger, Bates and Winslett caused Golden Bear's omission of material information necessary to make the company's required financial statements not misleading. More specifically, Bellinger and Bates caused the company's failure to disclose that a change in the company's revenue recognition method resulted in a material increase to the company's reported revenue and gross margin, and all respondents caused the company's failure to disclose certain material terms of related- party transactions. Simultaneously with the entry of the Order, the Commission accepted settlement offers submitted by each of the respondents in which, without admitting, except as to jurisdiction, or denying the findings of the Order, each respondent consented to its entry. The Order also directs Bellinger, Bates and Winslett to cease and desist from causing any violation and any future violation of Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder. [SEC v. John R. Boyd, and Christopher Curbello, Civil Action No. 02- 80726CIV, S.D.Fla., Hurley] (LR-17648; Rel. AAER-1605; In the Matter of Richard P Bellinger, Jack P. Bates, and Stephen S. Winslett, Rels. 34- 46291, AAER-1604, File No.3-10857; In the Matter of David Friend, CPA, Rels. 34-46290, AAER-1603, File No. 3-10856) SEC INSTITUTES PROCEEDINGS TO DETERMINE IF REGISTRATION OF NETAIR.COM, INC.'S COMMON STOCK SHOULD BE SUSPENDED OR REVOKED On July 31, 2002, the Commission announced the institution of an administrative proceeding against NetAir.com, Inc. (NetAir.com) pursuant to Section 12(j) of the Securities Exchange Act of 1934. The purpose of the proceeding is to determine whether the registration of NetAir.com's common stock should be suspended or revoked. The Division of Enforcement alleges that NetAir.com failed to comply with Section 10(b) of the Exchange Act and Exchange Act Rule 10b-5, by making false and misleading statements about its operations and the qualifications of its offices in press releases and Commission filings. The Division further alleges that NetAir.com failed to comply with Section 13(a) of the Exchange Act and Exchange Act Rule 13a-11 by not filing a Form 8-K disclosing that its only two officer and directors resigned from the corporation, and that NetAir.com now has no officers or directors; and by not filing its first quarter Form 10-QSB. Finally, NetAir.com failed to respond to an order issued by the Commission on May 1, 2002 pursuant to Section 21(a)(1) of the Exchange Act. A hearing will be scheduled to take evidence on the Division's allegations, to afford NetAir.com the opportunity to establish defenses to the allegations, and to determine whether the registration of NetAir.com's common stock should be suspended or revoked. Persons with questions regarding these matters should contact James T. Coffman of the Washington, D.C. office of the Commission at (202) 942-4574. (Rel. 34- 46286; File No. 3-10855) SEC SETTLES FINANCIAL FRAUD CLAIMS AGAINST AREMISSOFT CORPORATION On July 22, 2002, the Hon. Charles L. Brieant of the United States District Court for the Southern District of New York signed a Final Judgment of Permanent Injunction and Other Relief as to Defendant AremisSoft Corporation, which was a software company with offices in New Jersey, London, Cyprus, and India. The judgment, to which AremisSoft consented without admitting or denying the allegations in the Commission's complaint, prohibits AremisSoft and its successor entity, Softbrands, Inc., from violating the antifraud and reporting provisions of the federal securities laws. The Commission's complaint alleged, among other things, that AremisSoft and two of its former officers, Roys Poyiadjis and Lycourgos Kyprianou, overstated the company's revenues in its annual report for 2000 and inflated the value of acquisitions made in 1999 and 2000 and that the two former officers engaged in massive insider trading during the period of the reporting fraud. AremisSoft had previously consented to a preliminary injunction that was entered by the Hon. Charles S. Haight, Jr., U.S. District Judge, on October 19, 2001. In connection with the resolution of the Commission's civil injunctive action, AremisSoft also consented to the issuance of a Commission Order, pursuant to Section 12(j) of the Exchange Act, revoking the registration of AremisSoft's common stock, without admitting or denying the findings in the Commission's Order. The SEC's civil enforcement action remains pending against Poyiadjis, Kyprianou and two relief defendants, Olympus Capital Investment, Inc. and Oracle Capital, Inc. On October 19, 2001 Judge Haight entered an order of preliminary injunction as to Poyiadjis, Kyprianou and the relief defendants that, among other things, froze the proceeds of the former officers' fraudulent AremisSofl stock sales and directed all defendants to repatriate such assets to the United States and make an accounting. Poyiadjis, Kyprianou and the relief defendants have not answered the Commission's complaint, nor have they complied with the court's order. On December 19, 2001 a federal grand jury sitting in the Southern District of New York returned an indictment of Poyiadjis for securities fraud. On March 22, 2002, the U.S. Attorney initiated a civil in rem forfeiture action in the U.S. District Court for the Southern District of New York, seeking forfeiture of funds held in four bank accounts in the Isle of Man. These funds had previously been frozen by the High Court of the Isle of Man on application of the Isle of Man Attorney General at the request of the U.S. Attorney General, based on information provided by the Commission. On June 3, 2002 the U.S. District Court entered a default judgment in the civil forfeiture action. Thereafter, the Isle of Man Attorney General at the request of the U.S. Attorney General applied to the High Court for registration of the civil forfeiture judgment as an external confiscation order, a required step under Isle of Man law preliminary to obtaining a High Court order repatriating the funds to the United States. On June 24, 2002 a federal grand jury sitting in the Southern District of New York returned a superseding indictment against Poyiadjis, Kyprianou and another former AremisSoft officer, M.C. Mathews, on counts of conspiracy to commit securities fraud, mail fraud, wire fraud, and money laundering, and substantive counts of securities fraud and money laundering. [SEC v. Roys Poyiadjis, Lycourgos Kyprianou and Aremisoft Corp., et al., Civil Action No. 01-CV-8903, CSH, S.D.N.Y.] (Rels. LR- 17641; 34-4628 ; File No. 3-10854) SEC SUES DAVID CHEN YU AND QUEST CAPITAL STRATEGIES, INC. TO ENFORCE A COMMISSION-ORDERED SUPERVISORY BAR The Commission announced today that it filed a complaint and application for a preliminary injunction in the U.S. District Court for the District of Columbia seeking to enforce a supervisory bar the Commission previously imposed on David Chen Yu. The Commission's complaint charges that Yu is continuing to act as a supervisor at Quest in violation of a supervisory bar imposed by the Commission in an Order Imposing Remedial Sanctions issued on October 15, 2001. Named as defendants in the Commission's complaint are: David Chen Yu, age 54, who currently resides in Monarch Beach, California. Yu has been Quest's president since its incorporation in 1983, and at various times has held the title of compliance officer. Quest, which has its principal office in Laguna Hills, California, and has been registered with the Commission as a broker-dealer since 1985 and with the National Association of Securities Dealers since 1986. Quest currently has two branch offices located in California and employs approximately 500 registered representatives. Quest's registered representatives are located throughout the United States, many in one- person offices. The Commission order arose from Quest's and Yu's failure to reasonably supervise John T. Nakoski, a Quest registered representative, with a view to preventing Nakoski's violations of the antifraud provisions of the securities laws. In the Opinion accompanying the Commission Order, the Commission found that Quest and Yu had abdicated their supervisory responsibility, and characterized their failure to supervise Nakoski as "egregious" and Yu's attitude towards his supervisory responsibilities as "particularly disturbing." As a result, the Commission found that it was in the public interest that Yu be barred from associating with a broker-dealer in a supervisory capacity, provided that he may apply to become so associated after one year. The Commission's complaint charges that, despite the Commission Order, Yu continues to associate with Quest in a supervisory capacity by continuing to serve as Quest's president; and speaking with Quest registered representatives about subjects that Quest's compliance personnel are not willing to handle; advising and supervising Quest's compliance personnel; and being directly involved with the implementation of provisions of the Commission Order relating to the annual inspection of registered representatives not in Quest's main office or one of its branch offices. The complaint seeks preliminary and permanent injunctions to stop Yu from violating the Commission Order and to stop Yu and Quest from violating Section 15(b)(6)(B) of the Securities Exchange Act of 1934. The complaint also seeks civil penalties against Yu and Quest for their violations of the Exchange Act. For more information on the prior proceedings against Quest, Yu, and Nakoski, see Quest Capital Strategies, Inc. and David Chen Yu, Rels. 34-44935 and 40-1990, October 15, 2001, and SEC v. John T. Nakoski, LR-14515, May 30, 1995. [SEC v. David Chen Yu and Quest Capital Strategies, Inc, Civil Action No. 02 CV 1512, D.D.C.] (LR-17644) SEC CHARGES INSIDER TRADING IN SECURITIES OF ADAPTEC, INC. AND PUMA CORPORATION On July 31, 2002, the Commission filed a civil lawsuit against three Northern California men who made more than $670,000 in illegal profits through insider trading in the securities of Adaptec, Inc. The SEC complaint alleges that Michael Ofstedahl, a former Adaptec Vice President, abused his position by tipping inside information to his friend and dentist, Robert Rutner, in exchange for Rutner's promise to share any trading profits. Rutner in turn tipped William Kuncz, Rutner's friend and business associate, who also traded in Adaptec securities. In a separate incident, the complaint also alleges that Rutner abused his position as a member of the board of directors of Puma Corporation by tipping Kuncz with inside information about Puma. Kuncz traded on this information and avoided losses of more than $9,000. Simultaneously with the filing of the complaint, and without admitting or denying the allegations in the complaint, Rutner and Kuncz agreed to settle the SEC action by paying more than $1,150,000 in disgorgement, penalties and prejudgment interest, injunctions against future violations of the securities laws and other relief. The SEC litigation against Ofstedahl continues. In addition, the U.S. Attorney's Office for the Northern District of California (USAO) announced that a federal grand jury sitting in San Jose, California, has returned an indictment charging Ofstedahl with criminal securities fraud based on the Adaptec trades, as well as three counts of perjury, three counts of making a false statement to a government agency, and one count of obstruction of justice, based on untruthful testimony he gave during the SEC investigation. With regard to Adaptec, which is based in Milpitas, California, the SEC complaint alleges that Ofstedahl, Rutner and Kuncz engaged in insider trading in advance of an Adaptec press release issued after the close of the stock markets on January 6, 1999. In the release, Adaptec announced that its earnings for the quarter ended December 31, 1998 would "exceed $.20" per share, well above analysts' estimates. In particular, the complaint alleges that: Ofstedahl, who was then Adaptec's Vice President for Worldwide Original Equipment Manufacturer sales, had a pre-existing agreement to share inside information about Adaptec's financial performance with his friend, Rutner; Pursuant to this agreement, Rutner agreed to trade on inside information about Adaptec and split any profits with Ofstedahl; On the morning of January 6, 1999, Ofstedahl tipped Rutner about Adaptec's planned earnings release; Within minutes of speaking with Ofstedahl, Rutner began buying short-term call option contracts on Adaptec stock. The call options would increase in value only if the price of Adaptec stock rose over the next several days. In all, Rutner bought 1,400 Adaptec call option contracts on January 6 at a total cost of $126,236.82; Also on January 6, Rutner tipped his friend, Kuncz, regarding the Adaptec announcement, and Kuncz spent $22,504.75 buying Adaptec stock and short-term call options that day; Following Adaptec's January 6 press release, on January 7 Adaptec stock rose 27% to close at $24 7/8. Ofstedahl and Rutner realized profits of $648,936.53, while Kuncz obtained profits of $26,013.20. With regard to Puma, which is based in San Jose, California, the SEC complaint alleges that Rutner and Kuncz engaged in insider trading in advance of an August 10, 1998, press release in which Puma announced that its quarterly revenues would be below analysts' expectations. In particular, the complaint alleges that: Rutner, who was then a member of Puma's board of directors, learned about the planned announcement on or before August 6, 1998; On August 6 or 7, Rutner tipped Kuncz about the announcement; Based on this information, on August 7, Kuncz sold all of his 5,000 shares of Puma stock, as well as all of the 1,800 shares of Puma stock held by a trust that he controlled on behalf of a family member. All of the sales were at $5 per share; Puma issued its announcement on August 10, after the close of the stock markets. The following day, August 11, Puma stock closed at $31/4, down 28% from its prior close; By selling Puma stock in advance of the company's August 10 announcement, Kuncz and the trust illegally avoided losses of $9,462. In its complaint, the SEC charges the defendants with securities fraud based on their illegal insider trading. The complaint seeks disgorgement of illegal profits, plus interest, and civil monetary penalties. The complaint also seeks injunctions against the defendants prohibiting their future violations of the antifraud provisions of the securities laws. Simultaneously with the filing of the SEC's complaint, Rutner and Kuncz consented, without admitting or denying the allegations in the complaint, to pay $1,081,522.74 and $72,673.65, respectively, in disgorgement, prejudgment interest and civil penalties. Rutner and Kuncz also agreed to the entry of permanent injunctions prohibiting them from violations of the antifraud provisions of the securities laws, Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. In addition, Rutner agreed to a court order banning him from serving as an officer or director of any public company for five years. The SEC acknowledges the assistance of the American Stock Exchange in this matter. [SEC v. Michael A. Ofstedahl, et al., United States District Court for the Northern District of California, Civil Action No. C-02-3685 RS] (LR- 17645) COURT ORDERS ARIZONA TRUST AND TRUSTEE TO PAY $2.1 MILLION FOR ROLE IN INTERNET PUMP AND DUMP SCHEME On July 29, 2002, a federal judge in Southern California ordered Life Foundation Trust and its trustee Jeannette Wilcher to pay $2.1 million in combined disgorgement of illegal profits and penalties for their role in a pump and dump scheme involving the stock of Hitsgalore.com, Inc. Hitsgalore was a publicly traded Internet company located in Rancho Cucamonga, California, that maintained a website providing an Internet search engine and leasing advertising space to consumers. On November 28, 2001, the Commission filed an action against Wilcher and Life Foundation Trust along with Hitsgalore and its former president, Stephen J. Bradford. The complaint charged Hitsgalore and Bradford with fraud in connection with several press releases issued by the company between April 16 and May 10, 1999, that contained false and misleading statements about a purported investment in Hitsgalore by Life Foundation Trust. The fraudulent press releases caused a dramatic rise in the price of Hitsgalore's stock, quoted on the OTCBB, from $6.3125 to a high of $20.125. The complaint also charged Life Foundation Trust, a Scottsdale, Arizona, for-profit trust, and Wilcher, a resident of Scottsdale, Arizona, with aiding and abetting Hitsgalore's fraud and illegally selling Hitsgalore stock. The Commission previously settled its claims against Bradford and Hitsgalore. On July 29, 2002, the Honorable Gary L. Taylor, United States District Judge for the Central District of California, resolved the case against Life Foundation Trust and Wilcher on summary judgment without the need for trial. The Court (1) permanently enjoined Life Foundation Trust and Wilcher from further violations of the antifraud provisions of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder and the registration provisions of Sections 5(a) and 5(c) of the Securities Act of 1933; (2) held Life Foundation Trust and Wilcher jointly liable for disgorgement of the $1,024,418.50 that Life Foundation Trust made in profits on the illegal sale of Hitsgalore stock; (3) ordered Life Foundation Trust to pay a civil penalty of $1,024,418.50; and (4) ordered Wilcher to pay a civil penalty of $110,000. [SEC v. Hitsgalore.com, Inc., Stephen J. Bradford, Life Foundation Trust and Jeanette B. Wilcher, Civil Action No. SACV 01-1133 GLT, Anx, C.D. Cal.] (LR-17646) SEC V. NATIONAL PRESTO INDUSTRIES, INC. On July 29, 2002, the Commission filed an amended complaint in the United States District Court for the Northern District of Illinois against National Presto Industries, Inc. (National Presto) located in Eau Clare, Wisconsin. The complaint alleges that National Presto, since at least 1994, has operated as an unregistered investment company in violation of Section 7(a) of the Investment Company Act. Specifically, the complaint alleges that National Presto is primarily engaged in investing and reinvesting in securities and that the company's balance sheets demonstrate that National Presto's investment securities have exceeded 40% of its total assets (exclusive of Government securities and cash items) since at least 1994. In fact, from 1994-2000, National Presto had investment securities totaling at least 70% of its total assets. The complaint also alleges that National Presto's board, including, Melvin Cohen, National Presto's Chairman Emeritus, and Maryjo Cohen, National Presto's Chairwoman, President and Chief Executive Officer, have directed National Presto's investment activities since at least 1994. National Presto's treasurer invested the company's assets at the direction of and pursuant to policies set by the Cohens and the complaint alleges that the board and the Cohens have been aware of the facts and circumstances surrounding National Presto's violation of the Investment Company Act since at least 1996. Nevertheless, National Presto's Board and the Cohens failed to cause National Presto to comply with the Investment Company Act. As a result of National Presto's failure to register as an investment company pursuant to Section 8 of the Investment Company Act, the Commission alleges that shareholders have been denied the benefits of the Investment Company Act, including several provisions designed to protect them from, among other things, theft, self-dealing, fraud, excessive fees, and breach of fiduciary duty. [SEC v. National Presto Industries, Inc., U.S. District Court for the Northern District of Illinois, Civil Action No. 02 C 5027 (N.D. Ill. July 16, 2002] (LR- 17647) U.S. ATTORNEY FOR THE SOUTHERN DISTRICT OF NEW YORK CHARGES FORMER GE CAPITAL VP, TOGETHER WITH AMERICAN KUNG-FU INSTRUCTOR, WITH INSIDER TRADING The Commission announced today that on July 26, 2002, the United States Attorney for the Southern District of New York filed a criminal complaint charging Anthony Chrysikos and Michael Martello with insider trading immediately ahead of the July 30, 2001, initial public announcement of a contemplated business combination between General Electric Capital Corp and Heller Financial, Inc. GE Capital is a subsidiary of the General Electric Company. The complaint charges that Chrysikos, at the time a Vice President of Finance in GE Capital's Aircraft Services Division and a member of the GE Capital team that was responsible for reviewing documentation in connection with the Heller Financial transaction, conveyed material nonpublic information to Martello, an American Kung-Fu instructor and Web page designer living in Taipei, Taiwan, who then traded on the basis of that information. If convicted, each faces a maximum sentence of five years in prison on one conspiracy count, as well as fines of the greater of $250,000 or twice the gross gain resulting from the offense, and ten years in prison on each of four securities fraud counts, as well as a maximum fine of the greater of $1 million or twice the gross gain resulting from the offense. The U.S. Attorney's Office announced that Chrysikos surrendered to federal authorities on Friday, July 26, 2002, and was released on a $350,000 personal recognizance bond. Martello surrendered to federal authorities on Monday, July 29, 2002. On March 7, 2002, the Commission filed a civil injunctive action in the United States District Court for the Southern District of New York against Martello and Chrysikos, alleging that they engaged in tipping and insider trading immediately ahead of the GE Capital bid for Heller Financial. The Commission's complaint alleges that Chrysikos tipped Martello by means of telephone conversations with Martello's mother on July 26 and 27, 2001. The Commission alleged that Chrysikos and Martello each violated Sections 10(b) and 14(e) of the Securities Exchange Act of 1934 ("Exchange Act") and Exchange Act Rules 10b-5 and 14e-3. The Commission's complaint also named Martello's mother, Marie Martello, as a relief defendant, and the Commission's filings with the District Court sought certain emergency relief, including a freeze of certain brokerage and bank accounts that received proceeds from the illegal trades. The Commission's action is styled Securities and Exchange Commission v. Anthony Chrysikos and Michael Martello, Defendants, and Marie Martello, Relief Defendant, 02 CV 1825 (HB-DF) (S.D.N.Y. filed March 7, 2002). The U.S. District Court subsequently granted the Commission its requested emergency relief. The Commission's action remains pending before the District Court, with a current trial date of January 2003. [U.S. v. Anthony Chrysikos and Michael Martello, 02 Mag. 1423, S.D.N.Y., filed July 26, 2002] (LR-17649) SELF REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission granted permanent approval of proposed rule changes and amendments thereto by the American Stock Exchange, Boston Stock Exchange, Chicago Board Options Exchange, Chicago Stock Exchange, Cincinnati Stock Exchange, International Securities Exchange, National Association of Securities Dealers, New York Stock Exchange, Pacific Exchange, and Philadelphia Stock Exchange relating to decimal pricing (SR-Amex-2002-02, SRBSE-2002-02, SR-CBOE-2002-02, SR-CHX-2002-06, SR-CSE- 2002-02, SR-ISE-2002-06, SR-NASD-2002-08, SR-NYSE-2002-12, SR-PCX-2002- 04, SR-Phlx-2002-05). Publication of the proposal is expected in the Federal Register during the week of August 5. (Rel. 34- 46280) PROPOSED RULE CHANGE The New York Stock Exchange filed a proposed rule change (SR-NYSE- 2001- 33) under Section 19(b)(1) of the Exchange Act to enable it to amend Section 501 of the Listed Company Manual to remove the requirement for issuers to provide certificates for equity securities. Publication of the proposal is expected in the Federal Register during the week of August 5. (Rel. 34-46282) DELISTING An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the Common Stock, $.O1 par value, of Spigadoro, Inc., effective at the opening of business on August 1, 2002. (Rel. 34-46287) 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 CYBEX INTERNATIONAL INC, 10 TROTTER DRIVE, MEDWAY, MA, 02053, 5085334300 - 500,000 ($710,000.00) Equity, (File 333-97379 - Jul. 31) (BR. 05) SB-2 TEXAS COMMERCIAL RESOURCES INC, 7500 SAN FELIPE, SUITE 475, HOUSTON, TX, 77063, 7139149193 - 7,250,000 ($2,060,000.00) Equity, (File 333-97381 - Jul. 31) (BR. 09) S-8 BECKMAN COULTER INC, 4300 N HARBOR BLVD, PO BOX 3100, FULLERTON, CA, 92834-3100, 7147736907 - 500,000 ($19,735,000.00) Equity, (File 333-97383 - Jul. 31) (BR. 36) SB-2 MAC WORLDWIDE INC, 6 E 43RD ST, STE 1000, NEW YORK, NY, 10017, 514 341 5511 - 2,870,520 ($287,052.00) Equity, (File 333-97385 - Jul. 31) (BR. ) S-8 AGATE TECHNOLOGIES INC DE, 519 MONTAGUE EXPRESSWAY, MILPITAS, CA, 95035, 5104925430 - 1,200,000 ($36,000.00) Equity, (File 333-97387 - Jul. 31) (BR. 09) S-1 SUMMUS INC USA, 434 FAYETTEVILLE STREET, TWO HANOVER SQUARE SUITE 2120, RALEIGH, NC, 27601, 9198075693 - 20,500,000 ($6,935,000.00) Equity, (File 333-97391 - Jul. 31) (BR. 08) S-3 DOMINION RESOURCES INC /VA/, 120 TREDEGAR STREET, P O BOX 26532, RICHMOND, VA, 23219, 8048192000 - 0 ($4,500,000,000.00) Unallocated (Universal) Shelf, (File 333-97393 - Jul. 31) (BR. 02) S-8 PRIMEDIA INC, 745 FIFTH AVE, NEW YORK, NY, 10151, 2127450100 - 5,000,000 ($4,400,000.00) Equity, (File 333-97395 - Jul. 31) (BR. 05) SB-2 CAROLINA NATIONAL CORP, 1350 MAIN STREET, COLUMBIA, SC, 29201, 8037790411 - 150,000 ($1,500,000.00) Equity, (File 333-97397 - Jul. 31) (BR. 07) S-8 BUCS FINANCIAL CORP, 10455 MILL RUN CIRCLE, OWINGS MILLS, MD, 21117, 4109985961 - 56,711 ($1,178,328.00) Equity, (File 333-97399 - Jul. 31) (BR. 07) S-4 PECO ENERGY CO, 2301 MARKET ST, P O BOX 8699, PHILADELPHIA, PA, 19101, 2158414000 - 0 ($250,000,000.00) Non-Convertible Debt, (File 333-97401 - Jul. 31) (BR. 02) S-8 APACHE CORP, 2000 POST OAK BLVD, ONE POST OAK CENTER STE 100, HOUSTON, TX, 77056-4400, 7132966000 - 200,000 ($10,153,000.00) Equity, (File 333-97403 - Jul. 31) (BR. 04) S-8 ASK JEEVES INC, 5858 HORTON ST, SUITE 350, EMERYVILLE, CA, 94608, 9256039071 - 0 ($3,120,008.05) Equity, (File 333-97405 - Jul. 31) (BR. 08) S-1 NOVEON INTERNATIONAL INC, 9911 BRECKSVILLE ROAD, CLEVELAND, OH, 44141, 2164475000 - 0 ($345,000,000.00) Equity, (File 333-97407 - Jul. 31) (BR. 06) S-3 CAPITAL AUTOMOTIVE REIT, 1420 SPRING HILL ROAD, SUITE 525, MCLEAN, VA, 22102, 7032883075 - 0 ($2,363,756.41) Equity, (File 333-97409 - Jul. 31) (BR. 08) S-8 AMERICAN CONSOLIDATED MANAGEMENT GROUP INC, 70 WEST CANYON CREST RD STE D, STE D, ALPINE, UT, 84004, 801-756-1414 - 662,894 ($669,522.94) Equity, (File 333-97411 - Jul. 31) (BR. 04) S-8 NATIONAL BEVERAGE CORP, ONE NORTH UNIVERSITY DRIVE, BUILDING A 4TH FLOOR, FORT LAUDERDALE, FL, 33324, 3055810922 - 0 ($9,937,500.00) Equity, (File 333-97415 - Jul. 31) (BR. 02) S-8 GOODYEAR TIRE & RUBBER CO /OH/, 1144 E MARKET ST, AKRON, OH, 44316, 2167962121 - 12,000,000 ($191,520,000.00) Equity, (File 333-97417 - Jul. 31) (BR. 06) S-8 NORTH STATE BANCORP, 6200 FALLS OF NEUSE RD, RALEIGH, NC, 27609, 9198559925 - 330,000 ($3,292,736.10) Equity, (File 333-97419 - Jul. 31) (BR. 07) S-3 CAN CAL RESOURCES LTD, 8221 CRETAN BLUE LANE, LAS VEGAS, NV, 89128, 7022431849 - 1,030,000 ($420,275.00) Other, (File 333-97421 - Jul. 31) (BR. 07) S-8 ANTHEM INC, 120 MONUMENT CIRCLE, INDIANAPOLIS, IN, 46204, 3174886000 - 0 ($119,781,625.00) Equity, (File 333-97423 - Jul. 31) (BR. 01) S-8 ANTHEM INC, 120 MONUMENT CIRCLE, INDIANAPOLIS, IN, 46204, 3174886000 - 0 ($61,635,000.00) Equity, (File 333-97425 - Jul. 31) (BR. 01) S-4 JOHNSONDIVERSEY INC, 8310 16TH STREET, P O BOX 902, STURTEVANT, WI, 531770902, 2626314001 - 0 ($300,000,000.00) Non-Convertible Debt, (File 333-97427 - Jul. 31) (BR. ) SB-2 HGU INVESTMENTS INC, 6040 CAMP BOWIE BLVD SUITE 3, FORT WORTH, TX, 76116, 8177319172 - 20,000 ($5,000,000.00) Non-Convertible Debt, (File 333-97429 - Jul. 31) (BR. ) S-8 COMPUTER PROGRAMS & SYSTEMS INC, 6600 WALL STREET, MOBILE, AL, 36695, 2516398100 - 1,165,333 ($23,166,820.04) Equity, (File 333-97431 - Jul. 31) (BR. 03) S-8 COVANCE INC, 210 CARNEGIE CENTER, PRINCETON, NJ, 08540, 6094524440 - 9,150,000 ($121,695,000.00) Equity, (File 333-97433 - Jul. 31) (BR. 01) S-8 MEDICALCV INC, 9725 SOUTH ROBERT TRAIL, INVER GROVE HEIGHTS, MN, 55077, 6514523000 - 0 ($308,851.00) Equity, (File 333-97435 - Jul. 31) (BR. 09) S-8 EASYLINK SERVICES CORP, 399 THORNALL STREET, 6TH FLOOR, EDISON, NJ, 08837, 7329062000 - 1,750,000 ($2,023,995.00) Equity, (File 333-97437 - Jul. 31) (BR. 08) SB-2 QUANTECH LTD /MN/, 1419 ENERGY PARK DRIVE, ST PAUL, MN, 55108, 0 ($133,832.00) Equity, (File 333-97439 - Jul. 31) (BR. 36) SB-2 MED EMERG INTERNATIONAL INC, 2550 ARGENTINA ROAD SUITE 205, MISSISSAUGA ONTARIO, A6, 00000, 9058581368 - 0 ($2,040,774.00) Equity, (File 333-97441 - Jul. 31) (BR. 01) SB-2 BIOENVISION INC, ONE ROCKEFELLER PLAZA, SUITE 1600, NEW YORK, NY, 10020, 2124456581 - 36,123,635 ($70,441,088.25) Equity, (File 333-97443 - Jul. 31) (BR. 01) S-4 CAPITOL BANCORP LTD, ONE BUSINESS & TRADE CNTR, 200 WASHINGTON SQ N, LANSING, MI, 48933, 5174876555 - 271,555 ($5,395,798.00) Equity, (File 333-97445 - Jul. 31) (BR. 07) N-2 NEUBERGER BERMAN NEW YORK INTERMEDIATE MUNICIPAL FUND INC, 605 THIRD AVE, 2ND FLOOR, NEW YOKR, NY, 10158-0180, 2124768800 - 4,600,000 ($69,000,000.00) Equity, (File 333-97447 - Jul. 31) (BR. 16) S-8 COHU INC, 12367 CROSTHWAITE CIRCLE, POWAY, CA, 92064-6817, 858-848-8100 - 1,000,000 ($15,030,000.00) Equity, (File 333-97449 - Jul. 31) (BR. 36) SB-2 OREGON TRAIL ETHANOL COALITION LLC, 426 LINCOLN AVENUE, HEBRON, NE, 68370, 4027686414 - 0 ($24,000,000.00) Other, (File 333-97451 - Jul. 31) (BR. ) S-4 ENVIRO INDUSTRIAL TECHNOLOGIES INC, 119 WEST 23RD ST, NEW YORK, NY, 10011, 6464863900 - 0 ($23,429,237.31) Equity, (File 333-97453 - Jul. 31) (BR. 06) N-2 NEUBERGER BERMAN CALIFORNIA INTERMEDIATE MUNICIPAL FUND INC, 605 THIRD AVE, 2ND FLOOR, NEW YOKR, NY, 10158-0180, 2124768800 - 4,600,000 ($69,000,000.00) Equity, (File 333-97455 - Jul. 31) (BR. 16) S-3 WACHOVIA ASSET SECURITIZATION INC, ONE FIRST UNION CENTER, 11000 BROKEN LAND PARKWAY, COLUMBIA, MD, 21044, 4108842000 - 1,000,000 ($1,000,000.00) Equity, (File 333-97457 - Jul. 31) (BR. 05) S-8 GENENCOR INTERNATIONAL INC, 925 PAGE MILL ROAD, PALO ALTO, CA, 94304, 7,655,000 ($64,914,400.00) Equity, (File 333-97459 - Jul. 31) (BR. 01) S-3 FAIRMARKET INC, 500 UNICORN PARK DR, WOBURN, MA, 01801, 7813765600 - 0 ($11,903,575.38) Equity, (File 333-97461 - Jul. 31) (BR. 08) S-8 ELDER BEERMAN STORES CORP, 3155 ELBEE RD, DAYTON, OH, 45439, 9372962700 - 0 ($1,150,000.00) Equity, (File 333-97463 - Jul. 31) (BR. 02) S-8 FIRST ALBANY COMPANIES INC, 30 S PEARL ST, ALBANY, NY, 12207, 5184478673 - 0 ($3,856,250.00) Equity, (File 333-97465 - Jul. 31) (BR. 07) S-8 FIRST ALBANY COMPANIES INC, 30 S PEARL ST, ALBANY, NY, 12207, 5184478673 - 0 ($5,784,375.00) Equity, (File 333-97467 - Jul. 31) (BR. 07) 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 CAPITAL CORP AAMES MORTGAGE TRU CA X 07/25/02 AAMES FINANCIAL CORP/DE DE X 06/30/02 ADELPHIA COMMUNICATIONS CORP DE X X 07/31/02 ADVANTA CORP DE X X 07/30/02 AGWAY INC DE X X 07/26/02 AK STEEL HOLDING CORP DE X X 07/29/02 AK STEEL HOLDING CORP DE X X 07/31/02 ALLEGHENY ENERGY INC MD X X 06/30/02 ALLIANCE BANCORP OF NEW ENGLAND INC DE X X 07/17/02 ALLIED WASTE INDUSTRIES INC DE X 07/31/02 AMAZON COM INC DE X 07/26/02 AMERICA ONLINE LATIN AMERICA INC DE X 07/29/02 AMERICAN MEDICAL SECURITY GROUP INC WI X X 07/24/02 AMERICAN SPORTS DEVELOPMENT GROUP INC DE X X X 05/17/02 AMEND AMERIQUEST MORT SEC INC ASS BK PAS T DE X 07/25/02 AMERIQUEST MORTGAGE SECURITIES INC AS DE X 07/25/02 APHTON CORP DE X X 07/31/02 ATWOOD OCEANICS INC TX X X 07/31/02 AULT INC MN X X 07/16/02 AVETA HEALTH INC TN X X 07/19/02 AVNET INC NY X X 07/30/02 BERRY PLASTICS CORP DE X X 07/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 06/30/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 06/30/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 06/30/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 06/30/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 06/30/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 06/30/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 06/30/02 BOMBARDIER CREDIT RECEIVABLES CORP SE DE X 07/31/02 BORDERS GROUP INC DE X 01/27/02 BORGWARNER INC DE X X 07/31/02 BREK ENERGY CORP NV X X 07/31/02 BSB BANCORP INC DE X X 07/26/02 CALIBER LEARNING NETWORK INC MD X X 07/29/02 CAN CAL RESOURCES LTD NV X 06/14/02 AMEND CARAUSTAR INDUSTRIES INC NC X 07/30/02 CDC COMMERCIAL MORTGAGE TRUST 2002-FX X 07/01/02 CENTRAL EUROPEAN MEDIA ENTERPRISES LT X 07/31/02 CENTRAL VERMONT PUBLIC SERVICE CORP VT X 07/31/02 CHESAPEAKE ENERGY CORP OK X 07/31/02 COBIZ INC CO X 07/09/02 COLUMBIA LABORATORIES INC DE X 07/31/02 CONSECO FINANCE CORP DE X X 02/06/02 COORS ADOLPH CO CO X 07/30/02 CORONADO EXPLORATIONS LTD DE X X 07/23/02 CORONADO EXPLORATIONS LTD DE X X 07/23/02 CREDIT SUISSE FIRST BOSTON ABS TRUST DE X X 07/25/02 CREDIT SUISSE FIRST BOSTON MORTGAGE A DE X 07/11/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 07/31/02 CSFB MORTGAGE BACKED PASS THROUGH CER DE X X 07/25/02 CSFB MORTGAGE BACKED PASS THROUGH CER DE X X 07/25/02 CSFB MORTGAGE BACKED PASS THROUGH CER DE X X 07/25/02 CSX CORP VA X 07/31/02 CVS CORP DE X 07/31/02 CWMBS INC DE X 07/31/02 CWMBS INC DE X 07/31/02 DCH TECHNOLOGY INC CO X 07/23/02 E COMNETRIX INC X X X 07/31/02 EARTHCARE CO DE X X 07/25/02 EARTHLINK INC DE X X 07/31/02 EL PASO ENERGY PARTNERS LP DE X 07/30/02 ELINEAR INC DE X 07/22/02 ENDO PHARMACEUTICALS HOLDINGS INC DE X X 07/25/02 ESTERLINE TECHNOLOGIES CORP DE X 07/25/02 ESYNCH CORP/CA DE X X 07/31/02 EXPERTELLIGENCE INC CA X 07/31/02 EXPERTELLIGENCE INC CA X 07/31/02 FEDEX CORP DE X X 07/22/02 FIRST MIDWEST BANCORP INC DE X X 07/31/02 FIRST ROBINSON FINANCIAL CORP DE X 06/30/02 FORTUNE BRANDS INC DE X X 07/31/02 FOSTER WHEELER LTD D0 X X 07/31/02 GARMIN LTD X 07/31/02 GASCO ENERGY INC NV X X 07/16/02 GENERAL ELECTRIC CO NY X 07/31/02 GENERAL MOTORS CORP DE X 07/31/02 GENESEE CORP NY X X 07/30/02 GREAT WEST LIFE & ANNUITY INSURANCE C CO X 07/30/02 GREEN MOUNTAIN POWER CORP VT X 07/31/02 GWL&A FINANCIAL INC DE X 07/30/02 HALLADOR PETROLEUM CO CO X 07/24/02 HANOVER COMPRESSOR CO / DE X 07/30/02 HARLEY DAVIDSON CUSTOMER FUNDING CORP NV X X 07/31/02 HARLEY DAVIDSON CUSTOMER FUNDING CORP NV X X 07/31/02 HARLEY DAVIDSON CUSTOMER FUNDING CORP NV X X 07/31/02 HARLEY DAVIDSON CUSTOMER FUNDING CORP NV X X 07/31/02 HARRAHS ENTERTAINMENT INC DE X X 07/31/02 HCB BANCSHARES INC OK X X 07/19/02 HERBALIFE INTERNATIONAL INC NV X X X 07/31/02 HESKA CORP DE X 07/30/02 HIBERNIA CORP LA X 07/31/02 HIBERNIA CORP LA X 07/31/02 AMEND HILTON HOTELS CORP DE X 07/30/02 HOUSEHOLD AUTOMOTIVE TRUST 2001-3 X 07/17/02 HUGHES ELECTRONICS CORP DE X 07/31/02 HYPERTENSION DIAGNOSTICS INC /MN MN X X 07/24/02 IBM CREDIT CORP DE X 06/30/02 IKON OFFICE SOLUTIONS INC OH X X 07/24/02 IMMUNOGEN INC MA X X 07/29/02 INDEPENDENCE HOLDING CO DE X X 07/30/02 INFORETECH WIRELESS TECHNOLOGY INC NV X 12/31/01 AMEND INTEGRAMED AMERICA INC DE X X 07/31/02 INTEGRATED ELECTRICAL SERVICES INC DE X X 07/31/02 INTERSTAR SECURITISATION MANAGEMENT P X 07/31/02 INTERSTATE GENERAL CO L P DE X 03/31/02 AMEND INTRADO INC DE X 06/06/02 AMEND INVESTOOLS INC DE X X 07/29/02 IOS CAPITAL LLC DE X X 07/24/02 JCC HOLDING CO DE X X 07/31/02 KEYSTONE PROPERTY TRUST MD X X 07/30/02 LAMSON & SESSIONS CO OH X X 07/31/02 LDM TECHNOLOGIES INC MI X 07/31/02 LEUCADIA NATIONAL CORP NY X X 07/31/02 LIBERATE TECHNOLOGIES DE X X 07/24/02 LONDON PACIFIC GROUP LTD X 07/31/02 LONG BEACH SECURITIES CORP DE X X 07/31/02 LONG BEACH SECURITIES CORP ASSET BACK DE X 07/25/02 M WAVE INC DE X X 07/30/02 MACROVISION CORP DE X X 07/31/02 MAPICS INC GA X 07/30/02 MAPICS INC GA X 07/31/02 MARTEK BIOSCIENCES CORP DE X X 07/27/02 MASCO CORP /DE/ DE X X 07/30/02 MATLACK SYSTEMS INC DE X X 08/31/02 MBNA CORP MD X 07/31/02 MBNA CORP MD X 07/31/02 MCGRAW-HILL COMPANIES INC NY X X 07/31/02 MERRILL LYNCH & CO INC DE X X 07/31/02 MICROSTRATEGY INC DE X 07/25/02 MILLENNIUM CHEMICALS INC DE X 07/31/02 MITY ENTERPRISES INC UT X 07/31/02 MOBILE PET SYSTEMS INC DE X X 07/30/02 AMEND MORGAN STANLEY ABS CAPITAL I INC DE X X 07/24/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 07/30/02 MSDW STRUCTURED ASSET CORP DE X 07/30/02 MSDW STRUCTURED SATURNS SERIES 2001-5 DE X 07/01/02 NATIONAL CITY CORP DE X 07/31/02 NATIONAL MEDICAL HEALTH CARD SYSTEMS NY X 07/19/02 AMEND NAVISTAR FINANCIAL RETAIL RECEIVABLES DE X 06/30/02 NAVISTAR FINANCIAL SECURITIES CORP DE X 06/30/02 NCI BUILDING SYSTEMS INC DE X X 07/31/02 NEUBERGER BERMAN INC DE X X 07/29/02 NEVADA HOLDING GROUP INC /NV/ NV X X 07/23/02 AMEND NEW SOUTH BANCSHARES INC DE X X 07/29/02 NEWSGURUS COM INC NV X X X X 07/30/02 AMEND NORTH ATLANTIC TRADING CO INC NY X X 07/01/02 NORTHEAST INDIANA BANCORP INC DE X X 07/31/02 NOVATEL WIRELESS INC DE X 07/17/02 AMEND ORTHOVITA INC X 07/19/02 AMEND OSTEOTECH INC DE X 07/31/02 PACIFIC WEBWORKS INC NV X 07/30/02 PAVILION BANCORP INC X 07/31/02 PEPSICO INC NC X X 07/31/02 PETROQUEST ENERGY INC DE X X 07/31/02 PHOENIX GROUP CORP DE X 07/30/02 PHOTOMEDEX INC DE X 07/31/02 PMA CAPITAL CORP PA X X 07/30/02 PORTAL SOFTWARE INC DE X X 11/02/00 PREVENTION INSURANCE COM NV X X X 07/26/02 PRICELINE COM INC DE X 07/31/02 PRIME HOSPITALITY CORP DE X X 07/22/02 PROGRESS FINANCIAL CORP DE X 07/30/02 RADIANT SYSTEMS INC GA X 07/30/02 AMEND RAMTRON INTERNATIONAL CORP DE X 07/31/02 READERS DIGEST ASSOCIATION INC DE X 06/30/02 RED ROBIN GOURMET BURGERS INC X X 07/24/02 REHABCARE GROUP INC DE X 07/31/02 RIVERWOOD HOLDING INC DE X X 07/30/02 AMEND RIVIERA HOLDINGS CORP NV X X 07/30/02 SAUL B F REAL ESTATE INVESTMENT TRUST MD X 07/31/02 SCHERER HEALTHCARE INC DE X X 07/25/02 SECURITISATION ADVISORY SERVICES PTY X X 07/16/02 SHIRE PHARMACEUTICALS GROUP PLC X X 07/31/02 SIMTEK CORP CO X 07/31/02 SL INDUSTRIES INC NJ X X 07/18/02 AMEND SMARTIRE SYSTEMS INC X X 07/31/02 SOBIESKI BANCORP INC DE X X 07/29/02 SOFTNET SYSTEMS INC DE X X 07/30/02 SOFTNET SYSTEMS INC DE X X 07/29/02 SOUTHERN CO DE X X 07/24/02 SOUTHWEST CAPITAL CORP NM X 07/31/02 SPARTAN STORES INC MI X X 07/31/02 SPECTRE INDUSTRIES INC NV X 07/17/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 07/30/02 STRUCTURED ASSET SEC CORP MORT PAS TH DE X X 02/27/02 STRUCTURED ASSET SEC CORP MORT PASS T DE X X 07/25/02 STRUCTURED ASSET SECURITIES CORP DE X 07/29/02 SYNERGISTICS INC MA X 07/29/02 SYSCO CORP DE X X 07/31/02 SYSTEMONE TECHNOLOGIES INC FL X X 07/29/02 TEXAS VANGUARD OIL CO TX X 09/30/02 TEXTRON INC DE X 07/25/02 TIMCO AVIATION SERVICES INC DE X X 07/12/02 TOUCH AMERICA HOLDINGS INC X X 07/31/02 TOYOTA AUTO FINANCE RECEIVABLES LLC DE X X 07/15/02 TRANSACT TECHNOLOGIES INC DE X X 07/31/02 TRANSPORT CORPORATION OF AMERICA INC MN X 08/01/02 TREMONT CORPORATION DE X 07/31/02 TRIANGLE PHARMACEUTICALS INC DE X X 07/30/02 TRICO MARINE SERVICES INC DE X X 07/31/02 U S REALTEL INC DE X X X 07/16/02 UNITED SURGICAL PARTNERS INTERNATIONA DE X X 07/30/02 VENTURE HOLDINGS CO LLC MI X 07/25/02 VERITAS DGC INC DE X X 07/30/02 VERIZON COMMUNICATIONS INC DE X 07/31/02 VERSICOR INC /CA DE X X 07/30/02 VIRGINIA COMMERCE BANCORP INC X X 07/30/02 WEIGH TRONIX LLC X X 07/19/02 WILLIAMS COMMUNICATIONS GROUP INC DE X X 07/26/02 WILLIAMS COMPANIES INC DE X 07/29/02 WILLIAMS ENERGY PARTNERS L P DE X X 07/29/02