SEC NEWS DIGEST Issue 2004-105 June 1, 2004 ENFORCEMENT PROCEEDINGS SEC REVOKES INVESTMENT ADVISER REGISTRATION OF WARREN ASSET MANAGEMENT AND BARS ITS PRINCIPAL, WELDON WARREN On May 21, 2004, the U.S. District Court for the Northern District of Texas in Dallas entered a final judgment of permanent injunction (Judgment) in the Commission's settled civil action against Warren Asset Management, LLC (WAM), a Commission-registered investment adviser, its sole owner and manager, Weldon R. Warren, and Warren's private investment fund, DG Private Investment Fund, LLC (DGPIF). The Judgment enjoined WAM, Warren and DGPIF (the defendants) from violating the federal securities laws' antifraud and record-keeping provisions. In a follow-on administrative Order, to which WAM and Warren consented without admitting or denying the findings, WAM's investment adviser registration with the Commission was revoked and Warren was barred from association with any investment adviser. In the civil action, the Commission alleges that the defendants misled clients about their investment performance record, failed to properly disclose a fee increase for DGPIF, placed the funds of their clients, some of whom are elderly and unsophisticated, in highly leveraged investments without disclosing many of the associated risks, and failed to maintain and provide to their clients a wide assortment of required records. The Commission also alleges that the defendants failed to disclose Warren's prior bankruptcy and the dire state of his current financial condition - facts which raise concerns about WAM's solvency. Moreover, the Commission alleges that Warren failed to comply with the Commission's examination process, by refusing to respond to the staff's requests for information and documentation. Finally, the Commission alleges that WAM is no longer eligible to be a Commission-registered investment adviser. Pursuant to the Judgment, Warren, WAM and DGPIF are permanently enjoined from violating the antifraud provisions of the federal securities laws, 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. Pursuant to the Judgment, WAM is permanently enjoined from violating of the antifraud provisions of the Investment Advisers Act of 1940 (Advisers Act), Sections 206(1), (2) and (4) of the Advisers Act and Rules 206(4)- 1(a)(5), 206(4)-2, 206(4)-4(a)(1), 206(4)-4(a)(2) and 206(4)-4(c) thereunder, and the registration and books-and-records provisions of the Advisers Act, Sections 203A and 204 of the Advisers Act and Rules 204- 2(a)(1)-(7), 204-2(a)(10)-(12), 204-2(a)(14), 204-2(a)(16), 204-2(b), 204-2(e)(3), 204-3 thereunder. Finally, pursuant to the Judgment, Warren is permanently enjoined from aiding and abetting the antifraud, registration and books-and-records provisions of the Advisers Act. In the follow-on administrative proceeding, WAM's investment adviser registration is revoked, pursuant to Section 203(e) of the Advisers Act, and Warren is barred from association with any investment adviser, pursuant to Section 203(f) of the Advisers Act. (SEC v. Warren Asset Management, LLC, DG Private Investment Fund, LLC and Weldon R. Warren, individually and doing business as Dynamic Financial Management, USDC/ND Texas, Dallas Division). (Rel. IA-2244; File No. 3-11505) COMMISSION DENIES MOTIONS FILED BY THE ROCKIES FUND, INC., STEPHEN CALANDRELLA, CHARLES POWELL, CLIFFORD THYGESEN AND JOHN POWER The Commission has denied two motions for reconsideration of the Commission's Oct. 2, 2003, opinion. The motions for reconsideration were filed by the Rockies Fund, Inc., a closed-end investment company; Stephen G. Calandrella, the Fund's president and director; and Charles M. Powell and Clifford C. Thygesen, independent directors of the Fund (together, Rockies Respondents); and by John C. Power, president of Redwood MicroCap Fund, Inc., a closed end investment company not charged in the proceeding. (Rel. 34-49788) FORMER CFO OF MOTORCAR PARTS SENTENCED The Commission and the U.S. Attorney's Office for the Central District of California announced that on May 20, Peter Bromberg was sentenced to 10 months, including five months of incarceration and five months of home detention, for his role in a financial fraud at Motorcar Parts & Accessories, Inc. Bromberg was Motorcar's CFO from 1994 until he resigned in May 1999. Bromberg is a certified public accountant currently living in Wellington, Florida. Motorcar Parts and Accessories, Inc., now known as Motorcar Parts of America, Inc., is a Torrance, California public company that remanufactures automotive alternators and starters. Motorcar's stock previously traded on Nasdaq and now trades on the over-the-counter market. In September 2002, the U.S. Attorney's Office charged that Bromberg knowingly made false and misleading statements about Motorcar's financial condition and performance in its 1997 and 1998 Forms 10-K filed with the SEC. Bromberg pled guilty to these charges. Also in September 2002, the SEC filed civil fraud charges against Motorcar and Bromberg, and both defendants settled the SEC's action without admitting or denying the complaint's allegations. Bromberg consented to the entry of a judgment that ordered payment of $76,275 in disgorgement plus prejudgment interest but waived all but $50,000 of this amount and did not order a civil penalty based on his sworn representations in his Statement of Financial Condition and other documents submitted to the SEC. In December 2003, the SEC and U.S. Attorney's Office brought actions against Richard Marks, Motorcar's former President and Chief Operating Officer. Marks agreed to plead guilty to the criminal charges, and will be sentenced on August 9. In settlement of the SEC's civil fraud action, Marks paid over $1.2 million and was permanently barred from serving as an officer or director of a public company. The SEC's complaint and the Justice Department's criminal charges alleged that the defendants engaged in fraudulent accounting practices and falsified Motorcar's books and records, thereby causing Motorcar to issue false and misleading financial information to the investing public. The Commission's complaint alleged that Motorcar overstated the company's pre-tax earnings for fiscal year 1997 by $3,391,000 (59.8%) and for fiscal year 1998 by $3,576,000 (49.6%), that the overstated earnings figures were reported to the public in Motorcar's annual reports on Form 10-K filed with the SEC for the fiscal years ended March 31, 1997, and 1998, and that Motorcar included its false 1997 financial statements in a registration statement filed with the SEC in October 1997, for an offering that raised $19.8 million.. [SEC v. Motorcar Parts & Accessories, Inc. and Peter Bromberg, USDC CDCA, Civil Action No. CV02-7269 DT (SHx)] (LR-18730) SEC v. ERIC TYRA, SCOTT WYNNE, PETER BERMAN AND SCOTT CAREY On May 21, 2004, the Commission filed a complaint in the U.S. District Court for the Northern District of Alabama against Eric Tyra, Scott Wynne, and Peter Berman of Birmingham, Alabama, and Scott Carey of Tarpon Springs, Florida, in connection with the 1998 financial statements of Just for Feet, Inc., a large shoe and sports apparel retailer formerly headquartered in Birmingham, Alabama. Tyra was an Executive Vice-President and Chief Financial Officer for the company; Wynne was a Vice-President of Operations and subsequently the President of the company's Superstore Division; Berman was the company's Controller. Carey was Strategic Account Manager for the Southeastern United States for Nike, Inc., a shoe and sportswear company that was a major supplier for Just for Feet. The complaint alleges that from 1997 through 1999 defendants Tyra, Wynne and Berman engaged in a number of schemes which were undertaken in an effort to fraudulently bolster revenue reporting for the company, including improper accounting for advertising expenses and inventory. The complaint also alleges that in the spring of 1999, Tyra, Wynne, and Berman, aided and abetted by Carey, were instrumental in the acquisition and presentation to outside auditors of fraudulent confirmations used to allegedly confirm the validity of unearned receivables Just for Feet had recognized from its vendors. The complaint further alleges that the overstatement of income and assets resulting from the misconduct was reflected on Just for Feet's financial statements included in its Form 10-K filed for fiscal year 1998, Forms 10-Q filed for the first and second quarters of fiscal year 1999, and in its registration statements on Forms S-8 and S-4 filed in May and June of 1999, respectively. The complaint seeks a permanent injunction enjoining the defendants from further violations of the securities laws. It also seeks awards of disgorgement and prejudgment interest thereon against Tyra, Wynne and Berman, and civil penalties against all the defendants. Finally, the complaint further seeks an order permanently prohibiting Tyra, Wynne and Berman from acting as officers or directors. The Commission acknowledges the assistance of the U.S. Department of Justice, the Office of the U.S. Attorney for the Northern District of Alabama and the Alabama Securities Commission in this matter. The Commission's investigation is continuing. See also: LR-18575 (Feb. 13, 2004); LR-18571 (Feb. 6, 2004); and LR-18139 (May 15, 2003) [SEC v. Eric Tyra, Scott Wynne, Peter Berman, and Scott Carey, Civil Action No. CV-04- P-1052-S, ND AL)] (LR-18731) SEC SUES DEL GLOBAL TECHNOLOGIES CORP., INC. AND FORMER OFFICERS AND DIRECTORS IN ACCOUNTING FRAUD CASE; DEL GLOBAL AGREES TO PAY $400,000 PENALTY On June 1, 2004, the Commission filed a Complaint in the U.S. District Court for the Southern District of New York against Del Global Technologies Corp., Inc. (Del), a company headquartered in Valhalla, New York, and five of its former officers and directors. The Commission charged Del, Leonard A. Trugman (Del's former chairman and chief executive officer), Michael H. Taber (Del's former chief financial officer), David Engel (Del's former executive vice president and chief financial officer), Seymour Rubin (a former Del executive and director), and David Michael (a former Del director and former chairman of Del's audit committee) (collectively, Defendants) with participating in a multi-year accounting fraud at Del between 1997 and 2000. As detailed below, defendants Del, Taber, Engel and Rubin have agreed to settle this matter without admitting or denying the allegations in the Commission's complaint. The Commission's complaint alleges, among other things, that Trugman orchestrated, and Taber, Engel and Rubin carried out a financial fraud at Del that resulted in Del materially overstating its reported revenues and caused Del to make numerous material misrepresentations in Commission filings and in press releases. According to the complaint, Del routinely engaged in improper revenue recognition when it held open quarters, prematurely shipped products to third-party warehouses, and recorded sales on products that Del had not yet manufactured. The complaint also alleges that Del improperly accounted for inventory by recording obsolete inventory at full value and overstating certain engineering work in process values. In addition, the complaint alleges that Del improperly characterized certain ordinary expenses as capital expenditures. As alleged in the complaint, these actions contravened Generally Accepted Accounting Principles and resulted in the overstatement of Del's reported pre-tax income by at least $3.7 million (110%) in fiscal year 1997, $5.2 million (161%) in fiscal year 1998, and $7.9 million (466%) in fiscal year 1999 - and allowed Del to represent that its' performance was on par with internal and external expectations in the first three quarters of fiscal year 2000, when in fact those expectations outpaced the company's actual performance by a wide margin. The complaint further alleges that the Defendants engaged in a cover-up to prevent Del's outside auditors from discovering the fraud. Del kept two sets of books (one set for its auditors and one correct set) and falsified documents such as shipping logs, quality control records, and accounts receivable documents to hide its fraudulent accounting practices from its outside auditors. The complaint alleges that defendants Rubin and Michael participated in some of these practices. Specifically, the complaint alleges that in October 2000, they submitted phony invoices to Del to support Taber's attempt to improperly capitalize costs related to a Del acquisition. Michael was previously suspended from appearing or practicing as an accountant before the Commission, pursuant to Rule 102(e) of the Commission's Rules of Practice. See In the Matter of Michael, Adest & Blumenkrantz, et al., Securities Exchange Act of 1934 Rel. No. 41284, Accounting and Auditing Enforcement Rel. No. 1125 (April 14, 1999). The Commission's complaint alleges that by engaging in the foregoing conduct: (i) defendant Del violated the antifraud provisions of the federal securities laws (Section 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 10b-5), as well as the reporting, books and records, and internal controls provisions of the Exchange Act (Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B), and Exchange Act Rules 12b- 20, 13a-1, and 13a-13); (ii) defendants Trugman, Engel, Taber and Rubin violated the antifraud provisions of the federal securities laws (Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Exchange Act Rule 10b-5), the internal control and books and records provisions of the Exchange Act (Section 13(b)(5) and Exchange Act Rule 13b2-1), and the provisions of the Exchange Act that prohibit an officer or director from making misleading statements to accountants (Exchange Act Rule 13b2-2), and (iii) defendant Michael violated the internal control and books and records provisions of the Exchange Act (Section 13(b)(5) and Exchange Act Rule 13b2-1), as well as the provisions of the Exchange Act that prohibit an officer or director from making misleading statements to accountants (Exchange Act Rule 13b2-2). The complaint additionally charges Trugman with (i) aiding and abetting Del's violations of Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act, and Exchange Act Rules 10b-5, 12b-20, 13a-1, and 13a-13, and (ii) acting as a control person of Del, pursuant to Exchange Act Section 20(a). Defendants Del, Engel, Taber and Rubin have consented to the entry of final judgments against them, without admitting or denying the allegations in the Commission's complaint. The Commission expects the penalties from the settling defendants to be distributed pursuant to the Fair Fund provisions of Section 308(a) of the Sarbanes-Oxley Act of 2002. The settlement terms are subject to court approval. Del consented to entry of a final judgment against the company that permanently enjoins it from further violations of Section 17(a) of the Securities Act, Sections 10(b), 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act, and Exchange Act Rules 12b-20, 13a-1, and 13a-13. Del will also pay a civil penalty of $400,000 and $1 in disgorgement. The $400,000 civil penalty was imposed, in part, because the company, upon the discovery of the fraudulent accounting scheme by the firm's auditors, commissioned an internal investigation that sought to shield the architect of the fraud, former Del Chairman and CEO defendant Leanord A. Trugman (Trugman), from liability. For example, Del's Audit Committee hired Trugman's close personal friend to conduct the investigation. Moreover, during the internal investigation, Trugman and his associate were permitted to speak to (and intimidate) witnesses prior to their interviews. After the Commission commenced its' inquiry in this matter, Del hired independent outside counsel who cooperated with the staff's investigation. Taber, Engel and Rubin consented to entry of final judgments against them that permanently enjoin them from further violations of Section 17(a) of the Securities Act, Sections 10(b) and 13(b)(5) of the Exchange Act, and Exchange Act Rules 13b2-1 and 13b2-2 -- and permanently bar each of them from acting as an officer or director of a public company. Additionally, Engel has agreed to pay $50,000 in disgorgement of ill- gotten gains, $15,940 in prejudgment interest thereon, and a $50,000 civil penalty. Rubin has agreed to pay $32,162.97 in disgorgement of ill-gotten gains, $8,941.69 in prejudgment interest thereon, and a $75,000 civil penalty. Taber has also agreed to entry of a Commission order, pursuant to Rule 102(e) of the Commission's Rules of Practice, that will bar him from appearing or practicing before the Commission as an accountant. The judgment against Taber waives his disgorgement obligation and does not impose a civil penalty, based on Taber's sworn statement of financial condition and other information furnished to the Commission. With respect to the two remaining defendants -- Trugman and Michael -- the Commission's complaint seeks a final judgment permanently enjoining them from future violations of the federal securities laws, barring them from serving as officers or directors of a public company, and ordering them to pay civil penalties. The complaint also seeks to have Trugman disgorge his ill-gotten gains obtained from the foregoing conduct, and prejudgment interest thereon. [SEC v. Del Global Technologies Corp., Inc., Leonard A. Trugman, Michael H. Taber, David Engel, Seymour Rubin, and David Michael, 04 CV 4092, SDNY] (LR-18732; AAE Rel. 2027) INVESTMENT COMPANY ACT RELEASES ORDERS OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT Orders have been issued under Section 8(f) of the Investment Company Act declaring that each of the following has ceased to be an investment company: Putnam New York Tax Exempt Opportunities Fund [File No. 811-6176] (Rel. IC -26450- May 26) Advantus International Balanced Fund, Inc. [File No. 811-8590] (Rel. IC -26451- May 26) Papp Stock Fund, Inc. [File No. 811-5922] (Rel. IC -26452- May 26) Papp America-Abroad Fund, Inc. [File No. 811-6402] (Rel. IC -26453- May 26) Papp America-Pacific Rim Fund, Inc. [File No. 811-8005] (Rel. IC -26454- May 26) Papp Small & Mid-Cap Growth Fund, Inc. [File No. 811-9055] (Rel. IC -26455- May 26) Morgan FunShares, Inc. [File No. 811-8244] (Rel. IC -26456- May 26) The Hough Group of Funds [File No. 811-7902] (Rel. IC -26457- May 26) The Inland Mutual Fund Trust [File No. 811-8958] (Rel. IC -26458- May 26) STANDARDS SETTING BOARDS APPROVAL OF PROPOSED RULES The Commission approved proposed rules (PCAOB-2003-08) submitted by the Public Company Accounting Oversight Board governing inspections of registered public accounting firms. Publication of the approval order is expected in the Federal Register during the week of May 31. (Rel. 34- 49787) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc. (Nasdaq), filed a proposed rule change (SR- NASD-2004-065) relating to the Nasdaq closing cross. Publication of the proposal is expected in the Federal Register during the week of May 31. (Rel. 34-49783) 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-3 IVAX CORP, 4400 BISCAYNE BLVD, MIAMI, FL, 33137, 3055756000 - 0 ($400,000,000.00) Debt Convertible into Equity, (File 333-115960 - May. 28) (BR. 01) S-3 WILLBROS GROUP INC, DRESDNER BANK BUILDING, 50TH STREET 8TH FLOOR PO BOX 850048, PANAMA 5 REPUBLIC OF, R1, 00000, 5072639282 - 70,000,000 ($70,000,000.00) Debt Convertible into Equity, (File 333-115963 - May. 28) (BR. 04) S-8 SIERRA HEALTH SERVICES INC, 7022427000 - 900,000 ($37,125,000.00) Equity, (File 333-115964 - May. 28) (BR. 01) S-1 KINETIC CONCEPTS INC /TX/, 8023 VANTAGE DR, SAN ANTONIO, TX, 78230, 210.524.9000 - 0 ($865,720,000.00) Equity, (File 333-115965 - May. 28) (BR. 06) S-8 GABLES RESIDENTIAL TRUST, 2859 PACES FERRY RD, STE 1450, ATLANTA, GA, 30339, 7704364600 - 0 ($40,225,000.00) Equity, (File 333-115966 - May. 28) (BR. 08) S-8 ISCO INTERNATIONAL INC, 451 KINGSTON CT, MOUNT PROSPECT, IL, 60056, 8473919400 - 0 ($1,662,868.00) Equity, (File 333-115967 - May. 28) (BR. 36) S-8 WATTS WATER TECHNOLOGIES INC, 815 CHESTNUT ST, NORTH ANDOVER, MA, 01845, 9786881811 - 3,000,000 ($73,200,000.00) Equity, (File 333-115968 - May. 28) (BR. 06) S-8 WELLS FINANCIAL CORP, 53 FIRST ST SW, P.O. BOX 310, WELLS, MN, 56097, 5075533151 - 170,000 ($4,749,964.00) Equity, (File 333-115969 - May. 28) (BR. 07) S-8 SERVICEMASTER CO, 3250 LACEY ROAD, SUITE 600, DOWNERS GROVE, IL, 60515, 6306632700 - 0 ($2,534.00) Other, (File 333-115970 - May. 28) (BR. 08) S-8 MACDERMID INC, 245 FREIGHT ST, WATERBURY, CT, 06702, 2035755700 - 0 ($61,130,000.00) Equity, (File 333-115971 - May. 28) (BR. 02) S-8 SERVICEMASTER CO, 3250 LACEY ROAD, SUITE 600, DOWNERS GROVE, IL, 60515, 6306632700 - 3,000,000 ($34,770,000.00) Other, (File 333-115972 - May. 28) (BR. 08) S-8 CYBEROPTICS CORP, 5900 GOLDEN HILLS DR, MINNEAPOLIS, MN, 55416, 6125425000 - 192,000 ($3,048,500.00) Equity, (File 333-115973 - May. 28) (BR. 36) SB-2 ASTRALIS LTD, 135 COLUMBIA TURNPIKE, SUITE 301, FLORHAM PARK, NJ, 07932, 9733778008 - 46,756,520 ($53,769,998.00) Equity, (File 333-115974 - May. 28) (BR. 01) S-3D GREENE COUNTY BANCSHARES INC, 100 NORTH MAIN STREET, GREENEVILLE, TN, 37743-4992, 4236395111 - 2,000,000 ($41,300,000.00) Equity, (File 333-115975 - May. 28) (BR. 07) S-8 CENTERPOINT ENERGY INC, 1111 LOUISIANT ST., HOUSTON, TX, 77002, 7132073000 - 60,000,000 ($626,400,000.00) Equity, (File 333-115976 - May. 28) (BR. 02) S-8 HEARTLAND OIL & GAS CORP, 604.693.0177 - 2,000,000 ($5,000,000.00) Equity, (File 333-115978 - May. 28) (BR. 04) S-8 ALLIED CAPITAL CORP, 1919 PENNSYLVANIA AVENUE NW, WASHINGTON, DC, 20006, 2023311112 - 0 ($40,000,000.00) Other, (File 333-115979 - May. 28) (BR. 16) S-8 ALLIED CAPITAL CORP, 1919 PENNSYLVANIA AVENUE NW, WASHINGTON, DC, 20006, 2023311112 - 0 ($6,000,000.00) Other, (File 333-115980 - May. 28) (BR. 16) S-8 ALLIED CAPITAL CORP, 1919 PENNSYLVANIA AVENUE NW, WASHINGTON, DC, 20006, 2023311112 - 0 ($229,320,000.00) Equity, (File 333-115981 - May. 28) (BR. 16) S-3 HEI INC, 1495 STEIGER LAKE LN, P O BOX 5000, VICTORIA, MN, 55386, 9524432500 - 0 ($1,458,820.00) Equity, (File 333-115982 - May. 28) (BR. 36) S-8 CONEXANT SYSTEMS INC, 100 SCHULTZ DRIVE, RED BANK, NJ, 07701, 9494839920 - 0 ($52,860,000.00) Equity, (File 333-115983 - May. 28) (BR. 36) S-8 ANTIGENICS INC /DE/, 630 FIFTH AVENUE SUITE 2170, NEW YORK, NY, 10111, 2123324774 - 4,000,000 ($33,400,000.00) Equity, (File 333-115984 - May. 28) (BR. 01) S-8 INVESTNET INC, 900-789 WEST PENDER, STREET, VANCOUVER, A1, V6C 1H2, 6042900012 - 5,000,000 ($3,650,000.00) Equity, (File 333-115986 - May. 28) (BR. 09) S-8 ITRON INC /WA/, 2818 N SULLIVAN RD, SPOKANE, WA, 99216, 5099249900 - 700,000 ($14,322,000.00) Equity, (File 333-115987 - May. 28) (BR. 37) S-8 NETWORK ENGINES INC, 25 DAN ROAD, CANTON, MA, 02021, 7813321000 - 4,123,442 ($13,277,483.24) Equity, (File 333-115988 - May. 28) (BR. 03) SB-2 IMMEDIATEK INC, 2435 N CENTRAL EXPRESSWAY, STE 1200, RICHARDSON, TX, 75080, 2147127336 - 0 ($2,179,598.00) Equity, (File 333-115989 - May. 28) (BR. 05) S-3 CONEXANT SYSTEMS INC, 100 SCHULTZ DRIVE, RED BANK, NJ, 07701, 9494839920 - 5,839,520 ($23,942,032.00) Equity, (File 333-115990 - May. 28) (BR. 36) S-3 LTC PROPERTIES INC, 22917 PACIFIC COAST HWY, SUITE 350, MALIBU, CA, 90265, 3104556010 - 865,387 ($14,183,692.93) Equity, (File 333-115991 - May. 28) (BR. 08) S-8 MANITOWOC CO INC, P O BOX 66, MANITOWOC, WI, 54221-0066, 9206844410 - 0 ($7,033,500.00) Equity, (File 333-115992 - May. 28) (BR. 36) S-4 WELLS FARGO & CO/MN, 420 MONTGOMERY STREET, SAN FRANCISCO, CA, 94163, 6126671234 - 0 ($583,300,000.00) Equity, (File 333-115993 - May. 28) (BR. 07) S-8 WELLS FARGO & CO/MN, 420 MONTGOMERY STREET, SAN FRANCISCO, CA, 94163, 6126671234 - 0 ($500,000,000.00) Other, (File 333-115994 - May. 28) (BR. 07) S-8 HESKA CORP, 1613 PROSPECT PARKWAY, FORT COLLINS, CO, 80525, 9704937272 - 1,000,000 ($1,500,000.00) Equity, (File 333-115995 - May. 28) (BR. 01) S-3 RECKSON OPERATING PARTNERSHIP LP, 225 BROADHOLLOW RD, MELVILLE, NY, 11747, 6316946900 - 0 ($750,000,000.00) Other, (File 333-115997 - May. 28) (BR. 08) S-11 Orange Hospitality, INC, 1775 BROADWAY, SUITE 604, NEW YORK, NY, 10019, 212 247 4590 X12 - 0 ($350,000,000.00) Equity, (File 333-115998 - May. 28) (BR. ) S-1 China Mineral Acquisition CORP, C/O LOEB & LOEB LLP, 345 PARK AVENUE, NEW YORK, NY, 10154, 212-407-4000 - 0 ($80,240,100.00) Equity, (File 333-115999 - May. 28) (BR. ) S-8 STELLENT INC, 7777 GOLDEN TRIANGLE DRIVE, ., EDEN PRAIRIE, MN, 55344, 9529032000 - 0 ($6,833,167.20) Other, (File 333-116000 - May. 28) (BR. 03) S-8 VALPEY FISHER CORP, 75 SOUTH ST, HOPKINTON, MA, 01748, 5084359039 - 200,000 ($596,000.00) Other, (File 333-116001 - May. 28) (BR. 06) S-8 ALLEN ORGAN CO, 150 LOCUST ST, PO BOX 36, MACUNGIE, PA, 18062, 2159662200 - 100,000 ($4,878,000.00) Equity, (File 333-116002 - May. 28) (BR. 05) S-8 UNION PACIFIC CORP, 1416 DODGE STREET, ROOM 830, OMAHA, NE, 68179, 402 271 5213 - 0 ($1,186,920,000.00) Equity, (File 333-116003 - May. 28) (BR. 05) S-3 MONSTER WORLDWIDE INC, 622 THIRD AVE, NEW YORK, NY, 10017, 2129774200 - 0 ($24,384,097.76) Equity, (File 333-116004 - May. 28) (BR. 37) S-3 COSI INC, 2126531600 - 3,550,000 ($20,448,000.00) Equity, (File 333-116005 - May. 28) (BR. 05) S-8 INTERACTIVE INTELLIGENCE INC, 8909 PURDUE ROAD, INDIANAPOLIS, IN, 46268, 3178723000 - 0 ($840,000.00) Equity, (File 333-116006 - May. 28) (BR. 03) S-8 LAMAR ADVERTISING CO/NEW, C/O LAMAR ADVERTISING COMPANY, 5551 CORPORATE BOULEVARD, BATON ROUGE, LA, 70808, 2259261000 - 0 ($13,284,586.00) Equity, (File 333-116007 - May. 28) (BR. 37) S-8 LAMAR ADVERTISING CO/NEW, C/O LAMAR ADVERTISING COMPANY, 5551 CORPORATE BOULEVARD, BATON ROUGE, LA, 70808, 2259261000 - 0 ($79,240,000.00) Equity, (File 333-116008 - May. 28) (BR. 37) SB-2 TNX TELEVISION HOLDINGS INC, 1811 CHESTNUT STREET, SUITE 120, PHILADELPHIA, PA, 19103, (215) 972-8191 - 14,946,707 ($35,473,162.00) Equity, (File 333-116009 - May. 28) (BR. 37) S-8 HYBRIDON INC, 345 VASSAR STREET, CAMBRIDGE, MA, 02139, 6176795500 - 6,237,293 ($5,176,953.19) Equity, (File 333-116010 - May. 28) (BR. 01) S-8 HYBRIDON INC, 345 VASSAR STREET, CAMBRIDGE, MA, 02139, 6176795500 - 400,000 ($226,000.00) Equity, (File 333-116011 - May. 28) (BR. 01) S-8 HYBRIDON INC, 345 VASSAR STREET, CAMBRIDGE, MA, 02139, 6176795500 - 400,000 ($226,000.00) Equity, (File 333-116012 - May. 28) (BR. 01) S-4 FEDDERS CORP /DE, 505 MARTINSVILLE RD, WESTGATE CORPORATE CTR, LIBERTY CORNER, NJ, 07938-0813, 9086048686 - 0 ($155,000,000.00) Non-Convertible Debt, (File 333-116013 - May. 28) (BR. 06) S-8 GASCO ENERGY INC, 14 INVERNESS DRIVE EAST BLDG H, BLDG H SUITE 236, ENGLEWOOD, CO, 80112, 3037130047 - 1,000,000 ($1,870,000.00) Equity, (File 333-116014 - May. 28) (BR. 04) S-1 INTRALASE CORP, 3 MORGAN, IRVINE, CA, 92618, 949-859-5230 - 0 ($92,000,000.00) Equity, (File 333-116016 - May. 28) (BR. ) S-3 ST JOE CO, 245 RIVERSIDE AVENUE STE 500, JACKSONVILLE, FL, 32202, 9043014200 - 0 ($450,600,000.00) Equity, (File 333-116017 - May. 28) (BR. 08) S-1 METROPOLITAN HEALTH NETWORKS INC, 250 AUSTRALIAN AVE, SUITE 400, WEST PALM BEACH, FL, 33401, 5618058500 - 0 ($4,801,185.00) Equity, (File 333-116018 - May. 28) (BR. 01) S-2 FIND SVP INC, 625 AVE OF THE AMERICAS, NEW YORK, NY, 10011, 2126454500 - 10,238,333 ($24,879,150.00) Equity, (File 333-116019 - May. 28) (BR. 06) S-1 GIGABEAM CORP, 14225-C SULLYFIELD CIRCLE, CHANTILLY, VA, 20151, 703-378-0099 - 0 ($15,135,700.00) Equity, (File 333-116020 - May. 28) (BR. ) S-3 IMPAX LABORATORIES INC, 30831 HAYWARD AVE, HAYWARD, CA, 94544, 2152892220 - 1,054,067 ($21,882,430.00) Equity, (File 333-116021 - May. 28) (BR. 01) S-8 QCR HOLDINGS INC, 3551 7TH STREET, MOLINE, IL, 61265, 3097363580 - 100,000 ($1,837,000.00) Equity, (File 333-116022 - May. 28) (BR. 07) N-2 First Trust/Fiduciary Asset Management Covered Call Fund, C/O FIRST TRUST PORTFOLIOS L.P., 1001 WARRENVILLE ROAD, SUITE 300, LISLE, IL, 60532, 630-241-4141 - 1,000 ($20,000.00) Equity, (File 333-116023 - May. 28) (BR. ) S-8 QCR HOLDINGS INC, 3551 7TH STREET, MOLINE, IL, 61265, 3097363580 - 225,000 ($4,133,250.00) Equity, (File 333-116024 - May. 28) (BR. 07) S-8 URANIUM POWER CORP, 206-475 HOWE ST, VANCOUVER BC, A1, 00000, 6046858355 - 600,000 ($246,000.00) Equity, (File 333-116025 - May. 28) (BR. 04) S-1 BEACON ROOFING SUPPLY INC, 50 WEBSTER AVE, SOMERVILLE, MA, 02143, 0 ($175,000,000.00) Equity, (File 333-116027 - May. 28) (BR. ) S-11 SAXON REIT INC, 0 ($500,000,000.00) Equity, (File 333-116028 - May. 28) (BR. 08) S-8 AMERICAN FIRE RETARDANT CORP, 9337 BOND AVENUE, 806-479-0449, EL CAJON, CA, 92012, 619-390-68 - 1,000,000,000 ($5,400,000.00) Equity, (File 333-116029 - May. 28) (BR. 06) S-8 INTRADO INC, 1601 DRY CREEK DRIVE, BOULDER, CO, 80503, 0 ($9,370,027.80) Equity, (File 333-116030 - May. 28) (BR. 08) S-8 FOCUS ENHANCEMENTS INC, 1370 DELL AVE, CAMPBELL, CA, 95008, 4088668300 - 12,000,000 ($1,680,000.00) Equity, (File 333-116031 - May. 28) (BR. 03) S-8 PALOMAR ENTERPRISES INC, 1802 N. CARSON STREET, NO. 212-2705, CARSON CITY, NE, 89701-1230, 7758870670 - 0 ($1,440,000.00) Equity, (File 333-116032 - May. 28) (BR. 05) S-2 MICROISLET INC, 6370 NANCY RIDGE DRIVE, SUITE 112, SAN DIEGO, CA, 92121, 858-657-0287 - 16,478,607 ($46,634,458.00) Equity, (File 333-116033 - May. 28) (BR. 01) S-3 PRENTISS PROPERTIES TRUST/MD, 3890 W NORTHWEST HWY, STE 400, DALLAS, TX, 75220, 2146540886 - 2,000,000 ($63,280,000.00) Equity, (File 333-116034 - May. 28) (BR. 08) S-8 GREENLAND CORP, 6194584226 - 35,000,000 ($175,000.00) Equity, (File 333-116035 - May. 28) (BR. 07) S-3 VERITAS DGC INC, 10300 TOWN PARK DR, HOUSTON, TX, 77072, 7135128300 - 0 ($155,000,000.00) Debt Convertible into Equity, (File 333-116036 - May. 28) (BR. 04) S-8 COMMERCIAL BANKSHARES INC, 1550 SW 57TH AVE, MIAMI, FL, 33144, 3052671200 - 300,000 ($7,296,000.00) Equity, (File 333-116037 - May. 28) (BR. 07) S-1 Symmetry Medical Inc., 220 WEST MARKET STREET, WARSAW, IN, 46580, 574-268-2252 - 0 ($172,500,000.00) Equity, (File 333-116038 - May. 28) (BR. ) S-8 EMPYREAN COMMUNICATIONS INC, 2537 SOUTH GESSNER SUITE 114, HOUSTON, TX, 77063, 7132607236 - 5,500,000 ($88,000.00) Equity, (File 333-116039 - May. 28) (BR. 05) S-1 GNC CORP, 300 SIXTH AVENUE, PITTSBURGH, PA, 15222, 4122884600 - 0 ($345,000,000.00) Equity, (File 333-116040 - May. 28) (BR. ) S-B POWERLINX INC, 200 MADONNA BLVD., TIERRA VERDE, FL, 33715, 7278667440 - 932,000 ($177,080.00) Equity, (File 333-116041 - May. 28) (BR. 37) S-8 POWERLINX INC, 200 MADONNA BLVD., TIERRA VERDE, FL, 33715, 7278667440 - 932,000 ($177,080.00) Equity, (File 333-116042 - May. 28) (BR. 37) SB-2 Cygni Systems CORP, 2200-1420 FIFTH AVENUE, SEATTLE, WA, 98101, 206-310-1344 - 2,000,000 ($200,000.00) Equity, (File 333-116045 - May. 28) (BR. ) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. Item 10. Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics. Item 11. Temporary Suspension of Trading Under Registrant's Employee Benefit Plans. Item 12. Results of Operations and Financial Condition. 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 10 11 12 13 DATE COMMENT ------------------------------------------------------------------------------------------------ 4 KIDS ENTERTAINMENT INC NY X X 05/27/04 8X8 INC /DE/ DE X X 05/27/04 ABERCROMBIE & FITCH CO /DE/ DE X X 05/28/04 ACCESSPOINT CORP /NV/ NV X 02/10/04 ADVANCED MATERIALS GROUP INC NV X X X 05/25/04 ADVANTAGE MARKETING SYSTEMS INC/OK OK X X 05/27/04 ALLEGHENY TECHNOLOGIES INC DE X X 05/28/04 ALLIANCE BANCSHARES CALIFORNIA CA X X 05/28/04 ALLSTATE LIFE GLOBAL FUNDING DE X X 05/20/04 ALLSTATE LIFE GLOBAL FUNDING DE X X 05/20/04 AMERICAN STONE INDUSTRIES INC DE X X 05/27/04 AMERICANWEST BANCORPORATION WA X X 05/20/04 AMERIQUEST MORTGAGE SECURITIES INC DE X X 05/25/04 AMPEX CORP /DE/ DE X X 05/26/04 ANSCOTT INDUSTRIES INC FL X 02/16/04 AMEND APAC CUSTOMER SERVICE INC IL X 05/28/04 ARDENT MINES LTD NV X 05/28/04 ARI NETWORK SERVICES INC /WI WI X X 05/27/04 ASHLAND INC KY X X 05/28/04 AVADO BRANDS INC GA X X 05/28/04 AVIGEN INC \DE DE X X 05/27/04 AVITAR INC /DE/ DE X X 05/25/04 BAM ENTERTAINMENT INC X X X 05/24/04 Banc of America Mortgage Securities M DE X X 05/26/04 Banc of America Mortgage Securities M DE X X 05/26/04 BAY VIEW CAPITAL CORP DE X X 05/27/04 BEAR STEARNS ASSET BACKED CERTIFICATE DE X 05/25/04 BEAR STEARNS COMPANIES INC DE X X 05/25/04 BEMIS CO INC MO X 05/25/04 BRISTOL WEST HOLDINGS INC DE X X 05/27/04 BULLDOG TECHNOLOGIES INC NV X X 05/28/04 C-CHIP TECHNOLOGIES CORP NV X X 05/28/04 CACI INTERNATIONAL INC /DE/ DE X 05/27/04 CADENCE DESIGN SYSTEMS INC DE X 05/28/04 CBQ INC CO X 05/28/04 CBRL GROUP INC TN X X 05/28/04 CELLSTAR CORP DE X X 05/27/04 CERES GROUP INC DE X X 05/19/04 CFS BANCORP INC DE X X 05/27/04 CHALONE WINE GROUP LTD CA X X 05/14/04 CHECKERS DRIVE IN RESTAURANTS INC /DE DE X 05/27/04 CHEESECAKE FACTORY INCORPORATED DE X 05/27/04 CIMETRIX INC NV X X 05/28/04 CINEMARK USA INC /TX TX X 05/27/04 CIPRICO INC DE X 05/28/04 CITIGROUP MORTGAGE LOAN TRUST SERIES X 05/25/04 CNL RETIREMENT PROPERTIES INC MD X X 05/28/04 COCA COLA CO DE X X 05/28/04 COEUR D ALENE MINES CORP ID X X 05/27/04 COGNIZANT TECHNOLOGY SOLUTIONS CORP X 04/20/04 COLOR IMAGING INC DE X 05/28/04 COMPUCOM SYSTEMS INC DE X X 05/27/04 CONSOLIDATED EDISON INC NY X X X 05/28/04 CONVERSION SERVICES INTERNATIONAL INC DE X X 05/27/04 CORCEPT THERAPEUTICS INC X X 05/26/04 COSI INC DE X X 05/25/04 COVANSYS CORP MI X 05/27/04 COVANTA ENERGY CORP DE X X 05/28/04 CREDENCE SYSTEMS CORP DE X X 05/28/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 05/03/04 CUNO INC DE X X X 05/27/04 CURATIVE HEALTH SERVICES INC X X 05/27/04 CWALT INC X X 05/28/04 CWALT INC X 05/28/04 CWMBS INC DE X 05/28/04 CWMBS INC DE X 05/28/04 CYBERONICS INC DE X X 05/27/04 DAN RIVER INC /GA/ GA X X 05/28/04 DEUTSCHE RECREATIONAL ASSET FUNDING C NV X X 04/30/04 DISTRIBUTION FINANCIAL SERVICES MARIN NY X X 04/30/04 DISTRIBUTION FINANCIAL SERVICES RV MA NV X X 04/30/04 DISTRIBUTION FINANCIAL SERVICES RV TR NY X X 04/30/04 DISTRIBUTION FINANCIAL SERVICES RV TR NY X X 04/30/04 DND TECHNOLOGIES INC NV X X 05/20/04 DND TECHNOLOGIES INC NV X X 05/17/04 DPL INC OH X 05/28/04 E PIPHANY INC DE X X 05/28/04 E TRADE FINANCIAL CORP DE X 05/24/04 EASYLINK SERVICES CORP DE X 05/28/04 EAUTOCLAIMS COM INC NV X X 05/21/04 EDISON MISSION ENERGY CA X X 05/28/04 EL PASO CGP CO DE X X X 05/28/04 EL PASO CORP/DE DE X X X 05/28/04 EL PASO PRODUCTION HOLDING CO DE X X X 05/28/04 EMAGIN CORP DE X X 05/28/04 EMPIRE FINANCIAL HOLDING CO FL X X 05/27/04 ENVIRONMENTAL TECTONICS CORP PA X X 05/28/04 EPIXTAR CORP FL X 05/20/04 EPLUS INC DE X X 05/28/04 EQUITY ONE MORTGAGE PASS-THROUGH TRUS DE X 05/25/04 Equity One Mortgage Pass-Through Trus DE X 05/25/04 FAIRPOINT COMMUNICATIONS INC DE X 05/28/04 FANSTEEL INC DE X X 05/26/04 FINLAY ENTERPRISES INC /DE DE X X 05/27/04 FINLAY FINE JEWELRY CORP DE X X 05/27/04 FIORANO INC X 05/12/04 FIRST CHESAPEAKE FINANCIAL CORP VA X X 05/13/04 FIRST COMMONWEALTH FINANCIAL CORP /PA PA X X 05/24/04 FIRST POTOMAC REALTY TRUST MD X X X 05/27/04 FLEETCLEAN SYSTEMS INC X X X X 05/19/04 FRONTIER AIRLINES INC /CO/ CO X 03/31/04 GAMETECH INTERNATIONAL INC DE X X 05/27/04 GAOFENG GOLD CORP NV X X 05/28/04 GENERAL KINETICS INC VA X 05/19/04 GENZYME CORP MA X X 05/28/04 GEXA CORP TX X X 05/28/04 GOLDEN STAR RESOURCES LTD X X 05/27/04 GREATER ATLANTIC FINANCIAL CORP DE X X 05/18/04 GS MORTGAGE SECURITIES CORP DE X 05/27/04 GS MORTGAGE SECURITIES CORP. GSAA TRU DE X X 05/25/04 HABERSHAM BANCORP GA X X 05/21/04 HARTFORD LIFE INSURANCE CO CT X 05/27/04 HEALTHSOUTH CORP DE X X 05/27/04 HEARTLAND FINANCIAL USA INC DE X X 05/28/04 HOOKER FURNITURE CORP VA X 05/28/04 HORIZON HEALTH CORP /DE/ DE X 05/28/04 HORIZON OFFSHORE INC DE X X 05/27/04 HUDSON UNITED BANCORP NJ X X 05/28/04 ICO INC TX X X 05/28/04 IMCO RECYCLING INC DE X 05/27/04 IMPAC SECURED ASSETS CORP CA X X 05/26/04 IMPAX LABORATORIES INC DE X 05/28/04 INPUT OUTPUT INC DE X X 05/10/04 AMEND INTER TEL INC AZ X 05/27/04 INTERNATIONAL BANCSHARES CORP TX X 05/28/04 INTERNATIONAL STAR INC NV X X 04/09/04 AMEND INTRAC INC NV X X 05/25/04 JAFRA WORLDWIDE HOLDINGS LUX SARL N4 X X X X 05/27/04 JLG INDUSTRIES INC PA X X X 08/01/03 AMEND JOURNAL COMMUNICATIONS INC X X 05/28/04 JOY GLOBAL INC DE X 05/01/04 JPE INC MI X 02/28/03 AMEND KESTREL ENERGY INC CO X 05/17/04 KEYCORP STUDENT LOAN TRUST 2002-A OH X X 05/27/04 KITTY HAWK INC DE X X 05/24/04 KROLL INC DE X X 01/01/04 LASALLE HOTEL PROPERTIES MD X X X 05/28/04 LEHMAN ABS CORP DE X 05/28/04 LEHMAN ABS CORP AT&T NOTE BACKED SERI DE X X 05/15/04 LEHMAN ABS CORP AT&T NOTE BACKED SERI DE X X 05/15/04 LEHMAN ABS CORP BACKED TRUST CERTS SE DE X X 05/15/04 LEHMAN ABS CORP BCKD TR CRTS FRD MOT DE X X 05/15/04 LEHMAN ABS CORP BELLSOUTH DEBT- BACKE DE X X 05/15/04 LEHMAN ABS CORP CNA FINANCIAL DEBENTU DE X X 05/15/04 LEHMAN ABS CORP CORPORATE BACKED TRUS DE X X 05/15/04 LEHMAN ABS CORP GOLDMAN SACHS CAP 1 S DE X X 05/15/04 LEHMAN ABS CORP MORTGAGE PASS-THROUGH DE X 05/25/04 LEHMAN ABS CORP REPAC GE GLOB INS FLT DE X X 05/15/04 LEHMAN ABS CORP SPRINT CAPITAL BACK S DE X X 05/15/04 LL&E ROYALTY TRUST TX X X X 05/28/04 LOGANSPORT FINANCIAL CORP IN X X 05/27/04 LONE STAR STEAKHOUSE & SALOON INC DE X X 05/17/04 LOUDEYE CORP DE X 05/28/04 LQ CORP INC DE X X 05/26/04 MACE SECURITY INTERNATIONAL INC DE X X 05/26/04 MACROPORE INC DE X X 05/13/04 MANCHESTER TECHNOLOGIES INC NY X 05/28/04 MEADOWBROOK INSURANCE GROUP INC MI X X 05/26/04 MEASUREMENT SPECIALTIES INC NJ X 05/27/04 MEASUREMENT SPECIALTIES INC NJ X 05/28/04 MEDI HUT CO INC DE X X 05/28/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE X X 05/27/04 MERRILL LYNCH MRT INV INC MRT LN AST DE X X 05/25/04 METALDYNE CORP DE X X 04/02/04 MIAD SYSTEMS LTD A6 X X 05/06/04 AMEND MICROFINANCIAL INC MA X X 05/24/04 MIDDLESEX WATER CO NJ X 05/28/04 MIDSOUTH BANCORP INC LA X 05/28/04 MIDWEST GENERATION LLC CA X X 05/28/04 MILACRON INC DE X X 05/27/04 MISSION ENERGY HOLDING CO DE X X 05/28/04 MM COMPANIES INC DE X X 05/27/04 MMI PRODUCTS INC DE X 05/28/04 MONACO GROUP INC DE X X 05/25/04 MORGAN STANLEY ABS CAPITAL I INC DE X X 05/27/04 MORGAN STANLEY ABS CAPITAL I INC DE X X 05/27/04 MORGAN STANLEY ABS CAPITAL I INC DE X X 05/27/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 05/27/04 N-VIRO INTERNATIONAL CORP DE X 05/28/04 NAPCO SECURITY SYSTEMS INC DE X X 05/28/04 NATIONAL PROCESSING INC OH X X 05/27/04 NATIONWIDE FINANCIAL SERVICES INC/ DE X 05/27/04 NATIONWIDE LIFE INSURANCE CO OH X 05/27/04 NEXMED INC NV X X 05/24/04 NORTH VALLEY BANCORP CA X X 05/28/04 NORTHWESTERN CORP DE X X 05/27/04 NYFIX INC DE X X 05/26/04 NYMAGIC INC NY X X 05/28/04 OXIS INTERNATIONAL INC DE X X 05/27/04 PACIFIC GAS & ELECTRIC CO CA X 05/28/04 PEERLESS SYSTEMS CORP DE X 05/27/04 PG&E CORP CA X 05/28/04 PLAINS EXPLORATION & PRODUCTION CO DE X X 05/14/04 PLAINS EXPLORATION & PRODUCTION CO DE X X 05/27/04 POLO RALPH LAUREN CORP DE X X 05/26/04 PORTEC RAIL PRODUCTS INC WV X X 05/27/04 PROGRESS ENERGY INC NC X X 05/28/04 QUEST SOFTWARE INC CA X 03/17/04 AMEND RESERVE BANCORP INC PA X X 04/26/04 RESIDENTIAL ASSET GMACM MORTGAGE LOAN DE X X 04/25/04 RESIDENTIAL ASSET GMACM MORTGAGE LOAN DE X X 05/25/04 RESIDENTIAL ASSET MORTGAGE PRODUCTS G DE X X 05/25/04 Residential Asset Securitization Trus X X 04/30/04 RESTORATION HARDWARE INC CA X X X 05/28/04 REUNION INDUSTRIES INC DE X X 05/18/04 REUNION INDUSTRIES INC DE X 05/03/04 AMEND REX STORES CORP DE X X 05/28/04 RIGGS NATIONAL CORP DE X X 05/27/04 RIGGS NATIONAL CORP DE X X 05/28/04 ROCK OF AGES CORP DE X X 05/28/04 RURAL CELLULAR CORP MN X X 05/20/04 SAFEGUARD SCIENTIFICS INC PA X X 05/27/04 SAFENET INC DE X X 03/15/04 AMEND SALIX PHARMACEUTICALS LTD X X 05/28/04 SALTON INC DE X 05/27/04 SAVE THE WORLD AIR INC NV X X 05/24/04 SEARS ROEBUCK ACCEPTANCE CORP DE X X 05/17/04 SHIRE PHARMACEUTICALS GROUP PLC X X 05/28/04 SHUFFLE MASTER INC MN X 05/27/04 SHUFFLE MASTER INC MN X X 05/13/04 SKY FINANCIAL GROUP INC OH X 05/19/04 AMEND SLIPPERY ROCK FINANCIAL CORP PA X 05/06/04 AMEND SMITH & WOLLENSKY RESTAURANT GROUP IN DE X X 05/21/04 SOUTH JERSEY INDUSTRIES INC NJ X 05/28/04 SOUTHWEST GEORGIA FINANCIAL CORP GA X 05/26/04 SPIDERBOY INTERNATIONAL INC MN X X X 02/27/04 SPORTS CLUB CO INC DE X X 05/25/04 SRI SURGICAL EXPRESS INC FL X 05/28/04 STANDARD PARKING CORP DE X 05/27/04 STORAGE TECHNOLOGY CORP DE X 05/28/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 05/28/04 STRUCTURED ASSET MORTGAGE INVESTMENTS X 04/30/04 AMEND STRUCTURED ASSET SECURITIES CORP DE X 05/27/04 STRUCTURED ASSET SECURITIES CORP DE X X 05/26/04 Structured Asset Securities Corp Mort DE X 05/25/04 TEAMSTAFF INC NJ X X 05/26/04 TEDA TRAVEL GROUP INC DE X X X X 03/12/04 AMEND THACKERAY CORP DE X X 05/26/04 TODCO DE X X 05/28/04 TOYOTA AUTO RECEIVABLES 2003 B OWNER DE X X 05/17/04 TRANSKARYOTIC THERAPIES INC DE X 05/26/04 TRANSOCEAN INC E9 X 05/28/04 TREECON RESOURCES INC NV X 04/30/04 AMEND TRIDENT ROWAN GROUP INC MD X X 05/25/04 TURBOCHEF TECHNOLOGIES INC DE X X 05/21/04 U S CANADIAN MINERALS INC CA X 05/13/04 UICI DE X X 05/28/04 UNIMARK GROUP INC TX X X 05/24/04 UNITY BANCORP INC /DE/ DE X X 05/24/04 US UNWIRED INC LA X X 05/26/04 VICURON PHARMACEUTICALS INC DE X X 05/24/04 VISTA MEDICAL TECHNOLOGIES INC DE X X 05/26/04 WEATHERFORD INTERNATIONAL LTD D0 X X 05/24/04 WELLCHOICE INC DE X 05/20/04 WELLS FARGO ASSET SECURITIES CORP DE X X 05/28/04 WESBANCO INC WV X 05/28/04 WEST PHARMACEUTICAL SERVICES INC PA X X 05/28/04 WGL HOLDINGS INC VA X 05/24/04 WISER OIL CO DE X 05/28/04 XECHEM INTERNATIONAL INC DE X X 05/28/04 YAHOO INC DE X 05/25/04 YP CORP NV X X 05/27/04 YP CORP NV X X 05/27/04 YP CORP NV X X 05/19/04 ZOMAX INC /MN/ MN X X 05/26/04