SEC NEWS DIGEST Issue 2004-135 July 15, 2004 RULES AND RELATED MATTERS EXTENSION OF ORDER REGARDING BROKER-DEALER FINANCIAL STATEMENT REQUIREMENTS UNDER SECTION 17 OF THE EXCHANGE ACT On July 14, the Commission extended an Order issued on Aug. 4, 2003, permitting non-public broker-dealers to file with the Commission and send to their customers financial statements certified by an independent public accountant instead of certified by a registered public accounting firm for fiscal years ending before Jan. 1, 2006, unless the Commission has approved rules regarding Public Company Accounting Oversight Board (Board) registration of auditors of non-public broker-dealers that set an earlier date. Section 17(e)(1)(A) of the Securities Exchange Act of 1934 (Exchange Act) requires that every registered broker-dealer annually file with the Commission a certified balance sheet and income statement, and Section 17(e)(1)(B) requires that the broker-dealer annually send to its customers its "certified balance sheet." The Sarbanes-Oxley Act of 2002 (Act) established the Board and amended Section 17(e) to replace the words "an independent public accountant" with "a registered public accounting firm." The Act establishes a deadline for registration with the Board of auditors of financial statements of "issuers," as that term is defined in the Act. The Act does not provide a deadline for registration of auditors of broker-dealers that are not issuers (non-public broker- dealers). Application of registration requirements and procedures to auditors of non-public broker-dealers is still being considered. (Rel. 34-50020) ENFORCEMENT PROCEEDINGS SEI INVESTMENTS DISTRIBUTION COMPANY AND SEI INVESTMENTS COMPANY, AGREE TO SETTLE COMMISSION ACTION CHARGING CUSTOMER PROTECTION, NET CAPITAL, RECORDKEEPING AND REPORTING VIOLATIONS On July 14, the Commission issued an Order Instituting Administrative and Cease-and-Desist Proceedings, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order Pursuant to Sections 15(b) and 21C of the Securities Exchange Act of 1934 (Exchange Act) against SEI Investments Distribution Company (SIDCO) and its parent company, SEI Investments Company (SEI). Without admitting or denying the findings in the Commission's Order, SIDCO consents to: a censure; an order to cease and desist from committing or causing any violations and any future violations of the customer protection, net capital, books and records, and reporting provisions of the Exchange Act; a civil penalty in the amount of $375,000, and certain undertakings. Also without admitting or denying the findings in the Commission's Order, SEI consents to an order to cease and desist from causing any violations and any future violations of the above provisions of the Exchange Act. The Commission's Order finds that SIDCO, a registered broker-dealer, failed to make and keep current accurate books and records reflecting all assets and liabilities from at least September 2002 through February 2003. Specifically, SIDCO failed to include several accounts in its books and records and, conversely, erroneously included accounts in its books and records that did not belong to SIDCO but, rather, to SEI's transfer agent. One of the accounts not included in SIDCO's books and records was an account for the exclusive benefit of customers under Rule 15c3-3(k)(2)(i) of the Exchange Act, used for SIDCO's repurchase agreement program. This account was also used by SEI's transfer agent, resulting in the improper commingling of SIDCO's customers' funds with non-customer funds. By omitting the account for the exclusive benefit of customers from its financial records, SIDCO materially misstated its audited financial statements for the year ended Dec. 31, 2002, and failed to report a net capital deficiency. In addition, SIDCO materially misstated its net capital in certain monthly financial and operational (FOCUS) reports filed with the Commission from at least September 2002 through February 2003. The Order finds that SIDCO violated Sections 15(c)(3) and 17(a) of the Exchange Act and Rules 15c3- 1, 15c3-3, 17a-3, 17a-5 and 17a-11 thereunder. The Order also finds that SEI effectively controlled SIDCO's functions and activities, sharing SEI's clients and facilities, and even some of SEI's officers and directors. SEI, however, devoted inadequate time and attention to SIDCO's operations, resulting in SIDCO's violations. (Rel. 34-50017; File No. 3-11548) IN THE MATTER OF BRUCE BARBERS AND CRAIG COLWELL On July 15, the Commission issued an Order Instituting Administrative Proceedings and Notice of Hearing Pursuant to Section 15(b) of the Securities Exchange Act of 1934 against Bruce H. Barbers and Craig H. Colwell. In the Order, the Division of Enforcement alleges that both Respondents pled guilty to conspiracy to commit wire, mail and securities fraud, and that judgments of conviction have been entered against them. In the criminal cases, the U.S. Attorney for the Western District of Tennessee alleged in the indictment against Barbers and the information against Colwell that the Respondents, while employed as stockbrokers, participated in a conspiracy with David I. Namer to commit wire, mail and securities fraud, by accepting money from Namer as an incentive to sell securities provided by Namer. They each concealed the payments from customers, brokers and dealers to prevent them from knowing the origin and source of the payments (See United States v. David I. Namer, Litigation Releases Nos. 17696 and 18132). A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide the Respondents an opportunity to dispute these allegations, and to determine what sanctions, if any, are appropriate and in the public interest. (Rel. 34-50027; File No. 3-11549) COMMISSION FILES AMENDED COMPLAINT AGAINST FORMER PRUDENTIAL BROKERS IN CONNECTION WITH MARKET TIMING TRADES The Commission filed an amended complaint on July 14 against five brokers and one branch manager formerly employed by Prudential Securities, Inc.'s Boston branch office in connection with their market timing trades in dozens of mutual funds. The complaint against these defendants was originally filed on Nov. 4, 2003. The Commission alleges in its amended complaint that, from at least January 2001 through September 2003, former brokers Martin J. Druffner, Justin F. Ficken, Skifter Ajro, John S. Peffer, and Marc J. Bilotti defrauded more than fifty mutual fund companies and the funds' shareholders by placing thousands of market timing trades worth more than one billion dollars. According to the amended complaint, the defendant brokers knew that the mutual fund companies monitored and attempted to restrict excessive trading in their mutual funds. To evade those restrictions when placing market timing trades with the mutual funds, the brokers disguised their own identities by establishing numerous broker identification numbers and disguised their customers' identities by opening nearly two hundred customer accounts under various names for seven of their market timing customers. According to the Commission's amended complaint, former branch manager Robert Shannon aided and abetted the brokers' fraudulent scheme by, among other things, approving new broker identification numbers and new customer accounts for the other defendants, whom he supervised. The Commission amended its prior complaint in this action in response to a court order dismissing the complaint for insufficient specificity about the fraudulent acts committed by the defendants. The Commission's amended complaint alleges that Druffner, Ficken, Ajro, Peffer, and Bilotti violated Section 17(a) of the Securities Act of 1933 and violated or aided and abetted their clients' violations of Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b- 5 thereunder. The complaint alleges that Shannon aided and abetted his co-defendants' violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. The amended complaint seeks injunctive relief, disgorgement, penalties, and such equitable relief as the court deems appropriate. The Commission's investigation is continuing. For further information, please see Litigation Release Number 18444 (Nov. 4, 2003). [SEC v. Martin J. Druffner, et al., Civil Action No. 03-12154-NMG (D.Mass.)] (LR- 18784) HOLDING COMPANY ACT RELEASES ALLEGHENY ENERGY INC. An order has been issued authorizing Allegheny Energy Inc., a registered holding company under the Act, to eliminate a stockholder protection rights plan. (Rel. 35-27875) STANDARDS SETTING BOARDS PROPOSED RULES The Commission published for public comment proposed Public Company Accounting Oversight Board Auditing Standard No. 3, Audit Documentation, and an Amendment to Interim Auditing Standards - AU sec. 543, Part of Audit Performed by Other Independent Auditors (PCAOB-2004-05) under Section 19(b)(1) of the Exchange Act. The PCAOB's proposed Auditing Standard No. 3 and proposed amendment to AU sec. 543 establish general requirements for documentation the auditor should prepare and retain in connection with engagements conducted pursuant to the "the standards of the Public Company Accounting Oversight Board (United States)." Publication of the proposal is expected in the Federal Register during the week of July 19. (Rel. 34-50012) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission noticed and granted accelerated approval to a proposed rule change (SR-Amex-2004-42) submitted by the American Stock Exchange to list and trade contingent principal protection notes linked to the performance of the Nikkei 225 Index. Publication is expected in the Federal Register during the week of July 19. (Rel. 34-49999) DELISTING GRANTED An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the common stock, $1.00 par value, of R.G. Barry Corporation, effective at the opening of business on July 15. (Rel. 34-50022) 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 CITIGROUP MORTGAGE LOAN TRUST INC, 0 ($10,000,000,000.00) Mortgage Backed Securities, (File 333-117349 - Jul. 14) (BR. 05) S-3D SIMMONS FIRST NATIONAL CORP, 501 MAIN STREET, C/O SIMMONS FIRST NATIONAL CORP, PINE BLUFF, AR, 71601, 8705411000 - 100,000 ($2,478,000.00) Other, (File 333-117350 - Jul. 14) (BR. 07) S-8 BACH-HAUSER INC, 1561 HIGHWAY 3, -, CAYUGA, ONTARIO, A6, N0A 1E0, 9057725738 - 20,000,000 ($340,000.00) Equity, (File 333-117351 - Jul. 14) (BR. 05) S-1 ITERIS HOLDINGS INC, 1515 S MANCHESTER AVE, ANAHEIM, CA, 92802, 7147745000 - 0 ($20,165,435.00) Equity, (File 333-117353 - Jul. 14) (BR. 37) S-8 KENSEY NASH CORP, MARSH CREEK CORPORATE CENTER, 55 EAST UWCHLAN AVE STE 204, EXTON, PA, 19341, 6105947156 - 850,000 ($27,914,000.00) Equity, (File 333-117354 - Jul. 14) (BR. 36) S-8 PERFORMANCE FOOD GROUP CO, 12500 WEST CREEK PARKWAY, RICHMOND, VA, 23238, 804-484-7700 - 750,000 ($19,515,000.00) Equity, (File 333-117355 - Jul. 14) (BR. 02) S-8 IBERIABANK CORP, 200 WEST CONGRESS STREET, LAFAYETTE, LA, 70505, 3375214003 - 0 ($1,079,376.00) Equity, (File 333-117356 - Jul. 14) (BR. 07) N-2 Eaton Vance Floating-Rate Income Trust, THE EATON VANCE BUILDING, 255 STATE STREET, BOSTON, MA, 02109, 617-482-8260 - 40 ($1,000,000.00) Equity, (File 333-117357 - Jul. 14) (BR. 16) S-3 PLUG POWER INC, 968 ALBANY-SHAKER ROAD, LATHAM, NY, 12110, 5187827700 - 0 ($100,000,000.00) Equity, (File 333-117358 - Jul. 14) (BR. 36) S-8 IBSG INTERNATIONAL INC, 1132 CELEBRATION BLVD., CELEBRATION, FL, 34747, 321 939 6321 - 220,000 ($79,200.00) Equity, (File 333-117359 - Jul. 14) (BR. 36) S-3 STEMCELLS INC, 6504753100 - 0 ($25,040,190.00) Equity, (File 333-117360 - Jul. 14) (BR. 01) S-8 ORPHAN MEDICAL INC, 13911 RIDGEDALE DR STE 475, MINNETONKA, MN, 55305, 6125411868 - 1,587,214 ($15,173,320.00) Equity, (File 333-117361 - Jul. 14) (BR. 01) S-4 IASIS Healthcare LLC, 117 SEABOARD LANE, BUILDING E, FRANKLIN, TN, 37067, (615) 844-2747 - 0 ($475,000,000.00) Non-Convertible Debt, (File 333-117362 - Jul. 14) (BR. ) S-8 HOMEBANC CORP, 0 ($24,750,000.00) Equity, (File 333-117363 - Jul. 14) (BR. 08) S-3 OLYMPIC CASCADE FINANCIAL CORP, 1001 FOURTH AVENUE, STE 2200, SEATTLE, WA, 98154, 3127518833 - 0 ($173,638.00) Equity, (File 333-117364 - Jul. 14) (BR. 07) S-3 WOLVERINE TUBE INC, 200 CLINTON AVENUE WEST STE 1000, HUNTSVILLE, AL, 35806, 2568900460 - 0 ($25,945,500.00) Equity, (File 333-117365 - Jul. 14) (BR. 06) S-3 IMPLANT SCIENCES CORP, 107 AUDUBON ROAD #5, WAKEFIELD, MA, 01880-1246, 7812460700 - 0 ($9,051,292.00) Equity, (File 333-117366 - Jul. 14) (BR. 36) S-11 Lightstone Value Plus Real Estate Investment Trust, Inc., C/O THE LIGHTSTONE GROUP, 326 THIRD STREET, LAKEWOOD, NJ, 08701, (732)367-0129 - 0 ($345,200,000.00) Equity, 0 ($480.00) Other, (File 333-117367 - Jul. 14) (BR. ) S-8 CALLAWAY GOLF CO /CA, 2180 RUTHERFORD RD, CARLSBAD, CA, 92008-8815, 7609311771 - 12,000,000 ($131,400,000.00) Equity, (File 333-117368 - Jul. 14) (BR. 05) F-1 Syneron Medical Ltd., 972-4-909-6200 - 0 ($101,200,000.00) Equity, (File 333-117369 - Jul. 14) (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 ------------------------------------------------------------------------------------------------ 21ST CENTURY TECHNOLOGIES INC NV X 07/14/04 5 G WIRELESS COMMUNICATIONS INC NV X X 07/02/04 A21 INC TX X X 07/14/04 ABC BANCORP GA X X 07/13/04 ABSOLUTE WASTE SERVICES INC FL X X 06/03/04 ACACIA RESEARCH CORP DE X X 07/14/04 ACTION PRODUCTS INTERNATIONAL INC FL X X 07/14/04 ADAPTEC INC DE X X X 07/13/04 ADVANCED MICRO DEVICES INC DE X X X 07/14/04 AIRNET COMMUNICATIONS CORP DE X X 07/01/04 ALARIS MEDICAL SYSTEMS INC DE X 07/01/04 AMEND AMB PROPERTY CORP MD X X X 07/13/04 AMEREN CORP MO X X 07/14/04 AMERICAN INDEPENDENCE CORP DE X 07/13/04 AMERICAN STATES WATER CO CA X 07/13/04 AMERICAN WOODMARK CORP VA X 05/21/04 AMREP CORP OK X X 07/14/04 AMSURG CORP TN X 07/13/04 ANALEX CORP NY X X 07/06/04 ANTS SOFTWARE INC DE X 07/13/04 APOGENT TECHNOLOGIES INC WI X X 07/13/04 APPLE COMPUTER INC CA X X 07/14/04 APPLERA CORP DE X 07/13/04 ARENA PHARMACEUTICALS INC DE X X 07/14/04 ARLINGTON HOSPITALITY INC DE X X 07/13/04 ASHLAND INC KY X 07/14/04 ATLAS AMERICA INC DE X 07/14/04 AUTHENTIDATE HOLDING CORP DE X X 07/08/04 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 07/13/04 BANK OF AMERICA CORP /DE/ DE X X X X 07/14/04 BANK OF AMERICA CORP /DE/ DE X 04/01/04 AMEND BANK OF THE OZARKS INC AR X X X 07/13/04 BLUE VALLEY BAN CORP KS X X X 07/14/04 BNP RESIDENTIAL PROPERTIES INC MD X X 07/14/04 BRT REALTY TRUST MA X 07/13/04 CAL MAINE FOODS INC DE X X 07/12/04 CAN AM AUTO SALES INC NV X X 07/13/04 CARDINAL HEALTH INC OH X X 07/07/04 CAROLINA BANK HOLDINGS INC NC X X X 07/13/04 CASEYS GENERAL STORES INC IA X 07/14/04 CCF HOLDING CO GA X X 07/09/04 CEC ENTERTAINMENT INC KS X 06/27/04 CELLEGY PHARMACEUTICALS INC CA X X 07/13/04 CENTERPOINT PROPERTIES TRUST MD X X 07/07/04 CENTROID CONSOLIDATED MINES CO X X 07/14/04 CHARLES RIVER ASSOCIATES INC MA X 04/30/04 AMEND CHASE FUNDING TRUST, SERIES 2004-2 X X 06/29/04 CHINA NETTV HOLDINGS INC NV X 06/16/04 AMEND CITIZENS BANCORP/OR X X 07/09/04 CITY NATIONAL CORP DE X X X 07/14/04 CKF BANCORP INC DE X X 07/14/04 CLEARONE COMMUNICATIONS INC UT X X 07/01/04 CLEVELAND CLIFFS INC OH X 07/13/04 CNET NETWORKS INC DE X 07/14/04 COMMERCIAL BANKSHARES INC FL X 07/14/04 COMMUNITY TRUST BANCORP INC /KY/ KY X X 06/30/04 CONSOLIDATED TRAVEL SYSTEMS INC DE X X 06/30/04 CORAM HEALTHCARE CORP DE X X 06/30/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 07/14/04 CWABS INC DE X X 07/14/04 CYBEX INTERNATIONAL INC NY X X 07/13/04 DATAMEG CORP NY X 07/14/04 DATAMEG CORP NY X 07/14/04 DIAPULSE CORP OF AMERICA DE X X 07/06/04 DIGITAL POWER CORP CA X X 06/25/04 DOLLAR TREE STORES INC VA X 07/14/04 DORAL FINANCIAL CORP PR X 07/14/04 DYNACQ HEALTHCARE INC DE X X 07/14/04 EBIX INC DE X X 07/01/04 EDGEWATER TECHNOLOGY INC/DE/ DE X 07/13/04 EDISON INTERNATIONAL CA X 07/08/04 ELECTRONIC CLEARING HOUSE INC NV X X 07/12/04 EMS TECHNOLOGIES INC GA X 07/14/04 ENTERGY CORP /DE/ DE X X X 07/14/04 ENXNET INC OK X X 07/13/04 EPIMMUNE INC DE X X 07/13/04 ESSENTIAL REALITY INC NV X X X X X 06/29/04 EXAR CORP DE X X 07/14/04 EXCEL TECHNOLOGY INC DE X 06/30/04 FINX GROUP INC DE X X 07/07/04 FLEETWOOD ENTERPRISES INC/DE/ DE X X 07/08/04 FORTUNE DIVERSIFIED INDUSTRIES INC DE X 04/30/04 AMEND FRANKLIN FINANCIAL SERVICES CORP /PA/ PA X X 07/09/04 FREEPORT MCMORAN COPPER & GOLD INC DE X 07/14/04 GB HOLDINGS INC DE X X 07/14/04 GENEREX BIOTECHNOLOGY CORP DE X X 07/12/04 GENZYME CORP MA X X 07/14/04 GEODYNE ENERGY INCOME LTD PARTNERSHIP OK X 05/12/04 AMEND GERBER SCIENTIFIC INC CT X 07/14/04 GMAC COMMERCIAL MORTGAGE SECURITIES I DE X X 07/13/04 GREAT SOUTHERN BANCORP INC DE X X 07/13/04 GREENBRIER COMPANIES INC DE X X 07/14/04 GREENBRIER COMPANIES INC DE X X 07/14/04 GS Mortgage GSAMP Trust 2004-SEA2 DE X X 06/29/04 GSAA HOME EQUITY TRUST 2004-5 DE X X 06/29/04 GULFMARK OFFSHORE INC DE X X 07/14/04 H QUOTIENT INC VA X 07/12/04 HANMI FINANCIAL CORP DE X X 04/30/04 AMEND HARBOR FLORIDA BANCSHARES INC DE X 06/30/04 HarborView Mortgage Loan Trust 2004-5 DE X 07/14/04 HAWAIIAN HOLDINGS INC DE X X 06/24/04 HCA INC/TN DE X X 07/14/04 HEI INC MN X 07/14/04 HELEN OF TROY LTD X X 07/12/04 HI/FN INC DE X 07/14/04 HOLLY ENERGY PARTNERS LP DE X X 07/13/04 Home Equity Loan Trust 2004-HS2 DE X X 07/14/04 HOMEBANC CORP GA X X 07/14/04 HORIZON OFFSHORE INC DE X X X 07/13/04 HUNTSMAN INTERNATIONAL HOLDINGS LLC DE X 07/13/04 HUNTSMAN INTERNATIONAL LLC DE X 07/13/04 IAC/INTERACTIVECORP DE X 07/14/04 ICT GROUP INC PA X 07/14/04 IDACORP INC ID X X 07/14/04 ILLUMINA INC CA X X 07/14/04 IMAGING DIAGNOSTIC SYSTEMS INC /FL/ FL X 07/13/04 IMATION CORP DE X 07/14/04 IMPAC CMB Trust SERIES 2004-6 DE X 06/09/04 IMPAC CMB Trust SERIES 2004-6 DE X X X 06/29/04 IMPAC CMB Trust SERIES 2004-6 DE X X 06/29/04 INCOME GROWTH PARTNERS LTD X CA X X 06/30/04 INDEPENDENCE HOLDING CO DE X 07/13/04 INDUSTRIES INTERNATIONAL INC NV X 05/24/04 AMEND INLAND REAL ESTATE CORP MD X X 07/13/04 INNOVO GROUP INC DE X 07/14/04 INSIGHTFUL CORP DE X 07/14/04 INTEGRATED BIOPHARMA INC DE X X 07/14/04 INTEGRITY FINANCIAL CORP NC X X 07/14/04 INTERACTIVE MULTIMEDIA NETWORK INC DE X 07/09/04 INTERNATIONAL ISOTOPES INC TX X X 07/14/04 INVESTORS FINANCIAL SERVICES CORP DE X 07/14/04 JP MORTGAGE CHASE COMM MORT PASS THR DE X X 07/12/04 JPMorgan Chase Commercial Mortgage Se DE X X 07/12/04 KANSAS CITY SOUTHERN DE X 06/30/04 KEYSTONE CONSOLIDATED INDUSTRIES INC DE X 07/13/04 KOPPERS INC PA X 07/13/04 KOSS CORP DE X X X 07/12/04 LEATHER FACTORY INC DE X X 07/14/04 LEVI STRAUSS & CO DE X X X 07/13/04 LIBERTY MEDIA CORP /DE/ DE X X 06/07/04 LOYALTYPOINT INC DE X X 06/15/04 AMEND LSI LOGIC CORP DE X X X 07/12/04 MAGNA ENTERTAINMENT CORP DE X X 07/13/04 MAIN STREET BANKS INC /NEW/ GA X X 07/14/04 MAINSOURCE FINANCIAL GROUP IN X 07/14/04 MARIMBA INC DE X 07/14/04 MASTR Adjustable Rate Mortgages Trust DE X X 06/29/04 MASTR ASSET BACKED SECURITIES TRUST 2 DE X X 07/12/04 AMEND MAY DEPARTMENT STORES CO DE X 07/13/04 MCDONALDS CORP DE X 07/14/04 MEDXLINK CORP NV X 07/14/02 MERRILL LYNCH MORTGAGE INVESTORS INC DE X X 07/12/04 METROCORP BANCSHARES INC X 07/08/04 METROMEDIA INTERNATIONAL GROUP INC DE X X 07/09/04 METROPCS INC X 07/13/04 MGI PHARMA INC MN X X 07/14/04 MGI PHARMA INC MN X X 07/14/04 MGIC INVESTMENT CORP WI X X 07/14/04 MGP INGREDIENTS INC KS X X 07/14/04 MIDWEST AIR GROUP INC WI X X 07/13/04 MONMOUTH CAPITAL CORP NJ X 07/14/04 MONOLITHIC SYSTEM TECHNOLOGY INC CA X X 07/08/04 MORGAN STANLEY ABS CAPITAL I INC DE X 07/13/04 Morgan Stanley ABS Capital I Inc. Tru DE X X 06/29/04 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 07/13/04 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 07/12/04 MTC TECHNOLOGIES INC DE X X 07/01/04 NASSDA CORP DE X X 07/14/04 NETSCOUT SYSTEMS INC DE X 07/14/04 NETWORK EQUIPMENT TECHNOLOGIES INC DE X X 07/14/04 NEW YORK TIMES CO NY X X 07/14/04 NII HOLDINGS INC DE X X 02/24/04 NMS COMMUNICATIONS CORP DE X X 07/14/04 NORTHWEST NATURAL GAS CO OR X 05/27/04 NORTHWESTERN CORP DE X X 07/14/04 ORACLE CORP /DE/ DE X 07/13/04 OYSTER CREEK GROUP INC NV X 07/06/04 P&F INDUSTRIES INC DE X X 06/30/04 PACIFIC CONTINENTAL CORP OR X 06/30/04 PACIFIC GAS & ELECTRIC CO CA X 07/14/04 PACIFIC TECHNOLOGY INC DE X X X X 07/08/04 PACIFIC TECHNOLOGY INC DE X X 07/12/04 PALMETTO BANCSHARES INC SC X X 07/09/04 PARAGON FINANCIAL CORP DE X X X 06/30/04 PATINA OIL & GAS CORP DE X X 07/13/04 PENDER INTERNATIONAL INC X X 07/09/04 PENNFED FINANCIAL SERVICES INC DE X X 07/14/04 PENNROCK FINANCIAL SERVICES CORP PA X 07/13/04 PETROL OIL & GAS INC X X 07/12/04 PG&E CORP CA X 07/14/04 PHARMACEUTICAL PRODUCT DEVELOPMENT IN NC X X 07/14/04 PHSB FINANCIAL CORP PA X X 07/14/04 PINNACLE AIRLINES CORP DE X X 07/12/04 PLANAR SYSTEMS INC OR X X 07/14/04 PRECISION CASTPARTS CORP OR X 07/12/04 PRENTISS PROPERTIES TRUST/MD MD X 07/14/04 PRESIDENT CASINOS INC DE X X 07/14/04 PRINCIPAL LIFE INSURANCE CO IA X 07/14/04 PRINCIPAL LIFE INSURANCE CO IA X 07/14/04 PRINCIPAL LIFE INSURANCE CO IA X 07/14/04 PROCTER & GAMBLE CO OH X 07/14/04 PROGRESSIVE CORP/OH/ OH X 07/14/04 PROSPERITY BANCSHARES INC TX X X 07/14/04 PSB GROUP INC MI X X 07/12/04 QLOGIC CORP DE X X 07/14/04 QUIDEL CORP /DE/ DE X 07/09/04 QUINTEK TECHNOLOGIES INC CA X 07/14/04 RALI Series 2004-QS8 Trust DE X X 07/14/04 RALI Series 2004-QS9 Trust DE X X 07/14/04 RAMP Series 2004-RS6 Trust DE X X 07/14/04 RAYMOND JAMES FINANCIAL INC FL X X 06/25/04 REEBOK INTERNATIONAL LTD MA X X 07/13/04 RENAISSANCE HOME EQUITY LOAN TRUST 20 DE X 07/14/04 REPLIGEN CORP DE X 07/12/04 REPUBLIC BANCORP INC MI X 07/14/04 RESIDENTIAL ASSET SECURITIES CORP DE X X 07/14/04 RFMSI Series 2004-SA1 Trust DE X X 07/14/04 RLI CORP IL X X 07/14/04 RONSON CORP NJ X X 07/08/04 ROO GROUP INC DE X X 07/14/04 AMEND RUBY TUESDAY INC GA X X 06/01/04 SANDISK CORP DE X X 07/14/04 SASCO MORTGAGE LOAN TRUST SERIES 2004 DE X X 06/30/04 SAXON ASSET SECURITIES CO VA X X 07/12/04 SCHERING PLOUGH CORP NJ X 07/14/04 SECURITY CAPITAL CORP/DE/ DE X X 07/13/04 SEGMENTZ INC DE X X 06/29/04 SENTRY TECHNOLOGY CORP X X 04/30/04 Sequoia HELOC Trust 2004-1 MD X X 06/29/04 Sequoia Mortgage Trust 2004-6 X X 06/29/04 SEVEN VENTURES INC NV X 07/07/04 SHIRE PHARMACEUTICALS GROUP PLC X X 06/30/04 SL GREEN REALTY CORP MD X X 07/09/04 SLC STUDENT LOAN RECEIVABLES I INC DE X X 06/30/04 SMURFIT STONE CONTAINER CORP DE X X 07/14/04 SOUTHERN CALIFORNIA EDISON CO CA X 07/08/04 SOUTHERN CO DE X 05/25/04 AMEND SPORTS INFORMATION PUBLISHING CORP CO X 07/14/04 STARCRAFT CORP /IN/ IN X X X 07/12/04 STATION CASINOS INC NV X 07/14/04 STRATEGIC ALLIANCE GROUP INC FL X X 07/14/04 STRATS SM TRUST FOR GOLDMAN SACHS GRO X X 06/29/04 STRUCTURED ASSET INVESTMENT LOAN TRUS DE X X 04/30/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 07/02/04 Structured Asset Securities CORP Mort DE X X 06/30/04 STRUCTURED PRODUCTS CORP CORTS TR FOR DE X X 06/30/04 SURETY HOLDINGS CORP DE X 07/14/04 SYSCAN IMAGING INC DE X X 07/13/04 TECHNOL FUEL CONDITIONERS INC NJ X X 07/01/04 TEGAL CORP /DE/ DE X X 07/08/04 TELCOBLUE INC DE X 07/14/04 AMEND TEXAS INDUSTRIES INC DE X X 07/13/04 TITAN INTERNATIONAL INC IL X X 07/14/04 TRANSDIGM INC DE X X 07/09/04 TRIPATH IMAGING INC DE X X 07/14/04 TRM CORP OR X 07/09/04 TULARIK INC DE X 07/02/04 U S GOLD CORP CO X X 07/13/04 UAL CORP /DE/ DE X 07/14/04 ULTRASTRIP SYSTEMS INC FL X X 07/14/04 UNITED COMMUNITY FINANCIAL CORP OH X X 07/14/04 UNITED HERITAGE CORP UT X X 07/12/04 USEC INC DE X 07/13/04 VARIAN MEDICAL SYSTEMS INC DE X X 07/14/04 VCAMPUS CORP DE X X 07/14/04 VECTOR GROUP LTD DE X 07/13/04 VIAD CORP DE X X 07/13/04 WACHOVIA ASSET SEC INC ASST BACK NOTE NC X X 06/25/04 WACHOVIA ASSET SECURIT ISSUANCE LLC 2 NC X X 06/25/04 WACHOVIA ASSET SECURITIZATION INC 200 NC X X 06/25/04 WACHOVIA ASSET SECURITIZATION INC 200 NC X X 06/25/04 WACHOVIA ASSET SECURITIZATION INC AST NC X X 06/25/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 07/12/04 WCA WASTE CORP X X 07/13/04 WCI COMMUNITIES INC X X 07/13/04 WD 40 CO DE X 07/14/04 WEST COAST BANCORP /NEW/OR/ OR X 06/30/04 WOLVERINE WORLD WIDE INC /DE/ MI X X 07/14/04 ZannWell Inc NV X X 06/22/04 AMEND ZOMAX INC /MN/ MN X X 07/14/04 TUT SYSTEMS INC DE X 07/14/04