SEC NEWS DIGEST Issue 2003-189 October 3, 2003 RULES AND RELATED MATTERS FUND OF FUNDS INVESTMENTS The Commission proposed for comment new rules 12d1-1, 12d1-2, and 12d1-3 under the Investment Company Act of 1940 and amendments to disclosure forms N-1A, N-2, N-3, N-4, and N-6. The proposed rules would codify certain exemptions for funds that invest in other funds (funds of funds) that the Commission has provided in orders. Proposed rule 12d1-1 would permit a registered fund to acquire shares of a registered or unregistered money market fund without regard to the statutory limits. The rule also would permit unregistered funds to acquire any amount of shares of a registered money market fund. Proposed rule 12d1-2 would permit a fund that invests in other funds in the same fund complex, in reliance on section 12(d)(1)(G) of the Act, to: (i) make limited investments in funds outside the fund complex; (ii) invest in securities not issued by a fund; and (iii) invest in money market funds in reliance on proposed rule 12d1-1. Proposed rule 12d1-3 would permit a fund that invests in other funds in reliance on section 12(d)(1)(F) of the Act to charge a sales load greater than 1« percent, provided that the aggregate sales loads and distribution- related fees of the acquiring and underlying funds are not excessive under the NASD rule regarding fund of funds fees. The Commission also proposed amendments to disclosure forms that funds use to register under the Act and to offer their shares under the Securities Act of 1933. The proposed amendments would require any fund that invests in another fund to include in its prospectus fee table an additional line item that discloses the costs of investing in underlying funds. Comments on the proposals are due by Dec. 3, 2003. (Rels. IC-26198; 33-8297) ENFORCEMENT PROCEEDINGS COMMISSION SANCTIONS THE ROCKIES FUND, INC., STEPHEN CALANDRELLA, CHARLES POWELL, CLIFFORD THYGESEN AND JOHN POWER The Commission has imposed sanctions on the Rockies Fund, Inc. (Fund), a closed-end investment company; Stephen G. Calandrella, the Fund's president and director; Charles M. Powell and Clifford C. Thygesen, independent directors of the Fund; and John C. Power, president of Redwood MicroCap Fund, Inc., a closed end investment company not charged in the proceeding. The Commission found that it was in the public interest to order all of the Respondents to cease and desist from committing or being a cause of any further violations of the provisions they were have found to have violated or to have aided and abetted; to order Calandrella to pay a civil penalty of $500,000 and Thygesen and Powell each to pay a civil penalty of $160,000; and to bar Calandrella, permanently, and Thygesen and Powell, with the right to reapply after three years, from associating with or acting as an affiliated person of an investment company. The Commission found that Calandrella and Power violated Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder by manipulating the market for Premier Concepts, Inc. (Premier) securities through the use of matched orders and wash sales. The Commission further found that the Fund, Calandrella, Powell, and Thygesen violated Exchange Act Section 10(b) and Rule 10b-5 by making untrue statements of material facts in the Fund's annual and quarterly reports by misclassifying restricted shares and overvaluing such shares, and that the Fund and Calandrella violated those provisions also by overstating the number of shares in the Fund's portfolio. The Commission also found that, through these actions, the Fund violated, and Calandrella, Powell, and Thygesen aided and abetted the Fund's violations of, Section 13(a) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 by filing reports that made untrue statements of material facts and that did not comply with GAAP and Regulation S-X. Finally, the Commission found that Calandrella violated Section 57(k)(1) of the Investment Company Act of 1940 by causing the Fund to purchase Premier stock to settle a legal claim threatened against Calandrella personally, a form of impermissible compensation, and that he violated Exchange Act Section 10(b) and Rule 10b-5 by failing to disclose the settlement to the Fund's independent board members. (Rel. 34-48590; IC-26202; File No. 3-9615) CIVIL ACTION AGAINST DENNIS BAKAL, SUSAN DIAL AND WILLIAM COLE The Commission filed a complaint on Sept. 26, 2003, in the U.S. District Court for the Northern District of Georgia against Dennis A. Bakal, Susan P. Dial and William S. Cole, all residing in metropolitan Atlanta, Georgia. The complaint alleges that during the first three quarters of calendar year 1999, Bakal, President and Chief Executive Officer of Professional Transportation Group, Ltd., Inc. (Professional Transportation), a trucking business headquartered in Marietta, Georgia, along with Dial, the company's Chief Financial Officer, orchestrated a scheme to inflate the company's net income by recording fictitious sales on the accounting records of the primary operating subsidiary of the company. The scheme caused Professional Transportation to fraudulently report a cumulative net profit of $402,000 for the nine months ended Sept. 30, 1999, instead of a net loss of $1.7 million. Additionally, during the first two quarters of 2000, Bakal, Dial, and Cole, the company's controller, engaged in a second scheme to inflate the company's net income by recording sales and receivables actually earned by another trucking entity controlled by Professional Transportation's majority shareholder. This scheme caused the company to fraudulently report a cumulative net profit of $1.4 million for the six months ended June 30, 2000, instead of a net loss of $1.7 million. The complaint seeks permanent injunctions enjoining defendants Bakal, Dial and Cole from further violations or aiding and abetting violations of Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-13 and 13b2-1 thereunder; and Bakal and Dial from further violations or aiding and abetting violations of Section 17(a) of the Securities Act of 1933 and Rules 13a-1 and 13b2-2 thereunder. The Commission further seeks the disgorgement of all ill-gotten gains with prejudgment interest, the imposition of civil penalties against the defendants, and an officer or director bar against Bakal and Dial. [SEC v. Dennis A. Bakal, Susan P. Dial and William S. Cole, Civil Action No. 1:03-CV-2909, NDGA] (LR- 18388; AAE Rel. 1887) SEC FILES AN AMENDED COMPLAINT CHARGING AN ADDITIONAL KPMG PARTNER WITH FRAUD IN CONNECTION WITH AUDITS OF XEROX SEC SEEKS INJUNCTION, DISGORGEMENT AND PENALTIES On October 3, the Commission filed an amended complaint in the civil fraud injunctive action pending in the U.S. District Court for the Southern District of New York against KPMG LLP and four KPMG partners to include charges of fraud against an additional KPMG partner, Thomas J. Yoho, in connection with KPMG's audits of Xerox Corporation from 1997 through 2000. The SEC seeks injunctions, disgorgement of all fees and civil money penalties against KPMG and the five KPMG partners named as defendants. The action was originally filed against KPMG and four of its partners on Jan. 29, 2003. As in the original complaint, the amended complaint alleges that KPMG and its partners permitted Xerox to manipulate its accounting practices to close a $3 billion "gap" between actual operating results and results reported to the investing public. Year after year, the KPMG partners falsely represented to the public that their audits were conducted in accordance with generally accepted auditing standards (GAAS) and that Xerox's financial reports fairly represented the company's financial condition and were prepared in accordance with generally accepted accounting principles (GAAP). The Commission's amended complaint also repeats allegations that beginning at least as early as 1997, Xerox initiated or increased reliance on various accounting devices to manipulate its equipment revenues and earnings. Most of these "topside accounting devices" violated GAAP and most improperly increased the amount of equipment revenue from leased office equipment products which Xerox recognized in its quarterly and annual financial statements filed with the Commission and distributed to investors and the public. This improper revenue recognition had the effect of inflating equipment revenues and earnings beyond what actual operating results warranted. In addition, the amended complaint alleges that the defendant KPMG partners fraudulently permitted Xerox to manipulate reserves to boost the company's earnings. Thomas J. Yoho, a resident of Greenwich, Connecticut and a certified public accountant, was the Concurring Review partner for KPMG on the Xerox audit from 1994 until after the 2000 audit was completed and KPMG was replaced as Xerox's outside audit firm. Among the responsibilities of the Concurring Review partner are to review key audit workpapers and audit reports and confer with the rest of the engagement team as necessary to give additional assurance that financial statements conform to accounting, reporting and regulatory requirements. The amended complaint alleges that Yoho reviewed and evaluated the work of the KPMG audit team, and in that capacity, Yoho signed off on the Xerox audit team's audit despite his knowledge of Xerox's fraudulent accounting practices. Yoho signed audit workpapers year after year attesting that no matters had come to his attention that caused him to believe that the financial statements covered by the firm's audit reports were not in conformity with GAAP. He further attested that KPMG's audits of Xerox were performed in accordance with GAAS. However, the amended complaint alleges that from 1997 to 2001, Yoho learned that Xerox used a series of non-GAAP accounting practices and regularly made significant top-side accounting adjustments in order to compensate for poor operational performance. After this fraudulent conduct was investigated and exposed, Xerox, employing a new auditor, issued a $6.1 billion restatement of its equipment revenues and a $1.9 billion restatement of its pre-tax earnings for the years 1997 through 2000. The Commission's amended complaint alleges that the KPMG partner's fraudulent conduct allowed Xerox to inflate equipment revenues by approximately $3 billion and inflate pre-tax earnings by approximately $1.2 billion in the company's 1997 through 2000 financial results. The amended complaint alleges that Yoho violated Section 17(a) of the Securities Act of 1933 and Sections 10(b) and 10A of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 10b-5, and aided and abetted 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, 13a-1, 13a-13, 12b-20 and 13b2-1. On April 11, 2002, the Commission brought an injunctive action against Xerox based on the same allegations of accounting fraud as are alleged against the KPMG defendants, as well as other allegations. Without admitting or denying the allegations of the complaint, Xerox consented to the entry of a Final Judgment that permanently enjoined the company from violating the antifraud, reporting and record keeping provisions of the federal securities laws. Xerox also paid a $10 million civil penalty, agreed to restate its financial statements and agreed to hire a consultant to review the company's internal accounting controls and policies. For further information see SEC v. Xerox Corporation, Civil Action No. 02-CV-2780 (DLC) (SDNY) (April 11, 2002); LR-17465; AAE Rel. 1542. [SEC v. KPMG LLP, Joseph T. Boyle, Michael A. Conway, Anthony P. Dolanski and Ronald A. Safran , Civil Action No. 03 CV 0671 (DLC) (SDNY)] (LR-18389; AAE Rel. 1888) SELF-REGULATORY ORGANIZATIONS WITHDRAWAL SOUGHT A notice has been issued giving interested persons until October 24 to comment on the application of Lifestream Technologies, Inc. to withdraw its Common Stock, $.001 par value, from listing and registration on the American Stock Exchange. (Rel. 34-48585) 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 MIRACOR DIAGNOSTICS INC, 9191 TOWNE CENTRE DR, STE 400, SAN DIEGO, CA, 92122, 8584557127 - 500,000 ($125,000.00) Equity, (File 333-109378 - Oct. 2) (BR. 01) S-4 FLEETBOSTON FINANCIAL CORP, 100 FEDERAL STREET, BOSTON, MA, 02110, 6174342200 - 0 ($241,360,482.00) Equity, (File 333-109379 - Oct. 2) (BR. 07) S-4 HAIGHTS CROSS COMMUNICATIONS INC, 10 NEW KING STREET, SUITE 110, WHITE PLAINS, NY, 10604, 9142899400 - 0 ($140,000,000.00) Non-Convertible Debt, (File 333-109381 - Oct. 2) (BR. 05) S-8 SONA DEVELOPMENT CORP, 1177 WEST HASTINGS STREET, SUITE 1818, VANCOUVER, A1, V6E 2K3, 6046021717 - 1,000,000 ($350,000.00) Equity, (File 333-109382 - Oct. 2) (BR. 09) S-3 SOLA INTERNATIONAL INC, 10590 WEST OCEAN AIR DRIVE, SUITE 300, SAN DIEGO, CA, 92130, 858-509-9899 - 0 ($400,000,000.00) Unallocated (Universal) Shelf, (File 333-109383 - Oct. 2) (BR. 36) S-3 INTERPUBLIC GROUP OF COMPANIES INC, 1271 AVENUE OF THE AMERICAS, 44TH FLOOR, NEW YORK, NY, 10020, 212-399-8000 - 0 ($1,800,000,000.00) Other, (File 333-109384 - Oct. 2) (BR. 02) S-8 ZKID NETWORK CO, 445 WEST ERIE STREET, SUITE 106B, CHICAGO, IL, 60610, 3126540733 - 1,600,000 ($128,000.00) Equity, (File 333-109385 - Oct. 2) (BR. 09) S-3 AXEDA SYSTEMS INC, 21 OXFORD ROAD, MANSFIELD, MA, 02048, 508-337-9200 - 7,438,743 ($11,046,533.00) Equity, (File 333-109386 - Oct. 2) (BR. 03) S-3D INVESTORS REAL ESTATE TRUST, 12 S MAIN STREET, SUITE 100, MINOT, ND, 58701, 701-837-4738 - 280,000 ($2,606,800.00) Equity, (File 333-109387 - Oct. 2) (BR. 08) S-4 PAYLESS SHOESOURCE INC /DE/, 3231 SOUTH EAST SIXTH STREET, TOPEKA, KS, 66607-2207, 9132335171 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-109388 - Oct. 2) (BR. 02) S-3D WINDROSE MEDICAL PROPERTIES TRUST, 250,000 ($2,843,750.00) Equity, (File 333-109389 - Oct. 2) (BR. 08) S-8 BAKBONE SOFTWARE INC, 10145 PACIFIC HEIGHTS BLVD, SUITE 900, SAN DIEGO, CA, 92121, 8584509009 - 0 ($14,106,025.48) Equity, (File 333-109390 - Oct. 2) (BR. 03) S-3 LIFEPOINT INC, 1205 S. DUPONT ST., ONTARIO, CA, 91761, 9094183052 - 175,870,488 ($86,176,539.00) Equity, (File 333-109391 - Oct. 2) (BR. 36) F-9 ROYAL BANK OF CANADA \, P O BOX 1, ROYAL BANK PLAZA, TORONTO, A6, 00000, 4169745151 - 0 ($4,000,000,000.00) Non-Convertible Debt, (File 333-109392 - Oct. 2) (BR. 07) S-3 LEXINGTON CORPORATE PROPERTIES TRUST, 355 LEXINGTON AVE, NEW YORK, NY, 10017, 2126927260 - 0 ($400,000,000.00) Unallocated (Universal) Shelf, (File 333-109393 - Oct. 2) (BR. 08) S-8 CORNING INC /NY, ONE RIVERFRONT PLAZA, CORNING, NY, 14831, 6079749000 - 10,000,000 ($10,000,000.00) Other, (File 333-109405 - Oct. 2) (BR. 06) S-3 WINSTON HOTELS INC, 2626 GLENWOOD AVENUE, SUITE 200, RALEIGH, NC, 27608, 9195106010 - 0 ($200,000,000.00) Unallocated (Universal) Shelf, (File 333-109406 - Oct. 2) (BR. 08) S-8 AVALON GOLD CORP, 6046640499 - 4,076,667 ($1,223,000.10) Equity, (File 333-109407 - Oct. 2) (BR. 04) S-3 LYNX THERAPEUTICS INC, 5106709300 - 628,877 ($3,188,406.39) Equity, (File 333-109408 - Oct. 2) (BR. 01) S-8 METROCALL HOLDINGS INC, 6677 RICHMOND HWY, ALEXANDRIA, VA, 22306, 7036606677 - 0 ($33,960.00) Equity, (File 333-109409 - Oct. 2) (BR. 37) S-3 SINA CORP, 1313 GENEVA DRIVE, SUNNYVALE, CA, 94089, 4085480000 - 0 ($163,190,000.00) Debt Convertible into Equity, (File 333-109410 - Oct. 2) (BR. 03) S-8 SONIC AUTOMOTIVE INC, 5401 EAST INDEPENDENCE BLVD, PO BOX 18747, CHARLOTTE, NC, 28212, 7045323354 - 1,000,000 ($23,990,000.00) Equity, (File 333-109411 - Oct. 2) (BR. 02) S-3 VALERO L P, P.O. BOX 500, P.O. BOX 500, SAN ANTONIO, TX, 78292-0400, 2103702000 - 0 ($750,000,000.00) Other, (File 333-109412 - Oct. 2) (BR. 04) S-8 ENTERPRISE TECHNOLOGIES INC, 1628 WEST 1ST AVENUE, SUITE 216, VANCOUVER, A1, V6J 1G1, 604-659-5006 - 10,000,000 ($2,505,000.00) Equity, (File 333-109413 - Oct. 2) (BR. 01) S-8 WAL MART STORES INC, 702 SOUTHWEST 8TH ST, BENTONVILLE, AR, 72716, 5012734000 - 1,000,000 ($56,560,000.00) Equity, (File 333-109414 - Oct. 2) (BR. 02) S-8 FIDELITY NATIONAL FINANCIAL INC /DE/, 601 RIVERSIDE AVENUE, ,, JACKSONVILLE, FL, 32204, 904-854-8100 - 0 ($44,125,143.00) Equity, (File 333-109415 - Oct. 2) (BR. 01) S-8 WAL MART STORES INC, 702 SOUTHWEST 8TH ST, BENTONVILLE, AR, 72716, 5012734000 - 50,000,000 ($2,828,000,000.00) Equity, (File 333-109417 - Oct. 2) (BR. 02) S-8 ON THE GO HEALTHCARE INC, 85 CORSTATE AVENUE UNIT 1, CONCORD ONT. CANADA, A6, L4K 4Y2, 9057602987 - 700,000 ($77,000.00) Equity, (File 333-109418 - Oct. 2) (BR. 02) S-8 PREMIERWEST BANCORP, 503 AIRPORT ROAD, PO BOX 40, MEDFORD, OR, 97501, 5416186000 - 280,000 ($2,609,600.00) Equity, (File 333-109419 - Oct. 2) (BR. 07) S-4 STRATAGENE HOLDING CORP, 11011 N TORREY PINES ROAD, LA JOLLA, CA, 92037, 0 ($24,642,616.00) Equity, (File 333-109420 - Oct. 2) (BR. 01) S-8 WAL MART STORES INC, 702 SOUTHWEST 8TH ST, BENTONVILLE, AR, 72716, 5012734000 - 50,000,000 ($2,828,000,000.00) Equity, (File 333-109421 - Oct. 2) (BR. 02) S-3 WELLS FARGO ASSET SECURITIES CORP, 7485 NEW HORIZON WAY, FREDERICK, MD, 21703, 3018468881 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-109423 - Oct. 2) (BR. 05) 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 ------------------------------------------------------------------------------------------------ 3D SYSTEMS CORP DE X X 09/30/03 A C MOORE ARTS & CRAFTS INC PA X 10/02/03 ABFC ASSET BACKED CERTIFICATES SERIES DE X X 09/25/03 ABRAXAS PETROLEUM CORP NV X 10/02/03 ACE SECURITIES CORP HOME EQUITY LOAN DE X X 09/25/03 AEROCENTURY CORP DE X 10/01/03 AGILYSYS INC OH X X 09/30/03 AIRLEASE LTD CA X X 09/26/03 AIRTRAN HOLDINGS INC NV X X 10/01/03 AK STEEL HOLDING CORP DE X X 10/01/03 ALPINE AIR EXPRESS INC/DE DE X 09/29/03 AMERICAN REAL ESTATE PARTNERS L P DE X X 10/02/03 AMERICAN RETIREMENT VILLAS PROPERTIES CA X X 10/01/03 AMERICAN RETIREMENT VILLAS PROPERTIES CA X X 10/01/03 AMERICREDIT FINANCIAL SERVICES INC DE X X 09/30/03 AMERUS GROUP CO/IA IA X X 09/30/03 AMKOR TECHNOLOGY INC DE X X 09/30/03 ANDREW CORP DE X X 10/02/03 APPLIED FILMS CORP CO X X 10/02/03 APPROVED FINANCIAL CORP VA X X 10/01/03 ARGENT SECURITIES INC X X 10/02/03 ASTORIA FINANCIAL CORP DE X X 10/01/03 AT ROAD INC CA X X 10/01/03 BAM ENTERTAINMENT INC X X 09/30/03 BEAR STEARNS ALT A TR MORTGAGE PASS T NY X X 09/25/03 BEAR STEARNS ARM TRUST 2003-4 DE X X 09/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 09/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 09/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS X X 08/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS X X 09/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 09/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 09/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 09/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 09/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 09/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 09/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS- NY X X 09/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS- NY X X 09/25/03 BESTNET COMMUNICATIONS CORP NV X 10/02/03 BEVERLY ENTERPRISES INC DE X 10/01/03 BLUE RIDGE ENERGY INC X 09/30/03 BRANDPARTNERS GROUP INC DE X X X 09/29/03 C BASS MORTGAGE LOAN ASSET BACKED CER DE X X 09/25/03 C BASS MORTGAGE LOAN ASST BACK CERTS DE X X 09/25/03 CALIFORNIA AMPLIFIER INC DE X 10/02/03 CCI GROUP INC UT X X 09/18/03 CENTEX FUNDING LLC CENTEX HOME EQ LN DE X X 09/25/03 CENTEX HOME EQUITY LOAN TRUST 2003-B DE X X 09/25/03 CHARLES RIVER ASSOCIATES INC MA X X 10/02/03 CHESAPEAKE CORP /VA/ VA X 10/01/03 CITIGROUP INC DE X X 10/02/03 COCA COLA ENTERPRISES INC DE X 10/02/03 COMMERCIAL FEDERAL CORP NE X 09/17/03 COMMUNITY SHORES BANK CORP MI X X 09/29/03 CONOCOPHILLIPS DE X X 10/02/03 CONTINENTAL AIRLINES INC /DE/ DE X X 10/01/03 CRAWFORD & CO GA X X 10/02/03 CREDIT SUISSE FIRST BOSTON MORT HOME DE X X 09/25/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 10/02/03 CREDIT SUISSE FIST BOSTON HOME EQUITY DE X X 09/25/03 CREE INC NC X 10/02/03 CSFB MORTGAGE SEC CORP HOME EQ MORT P DE X X 09/25/03 CSX CORP VA X X 10/02/03 CTI DIVERSIFIED HOLDINGS INC DE X 10/01/03 CTI MOLECULAR IMAGING INC DE X 10/01/03 CYPRESS BIOSCIENCE INC DE X X 10/01/03 DELTA PETROLEUM CORP/CO CO X X 09/19/03 DOBSON COMMUNICATIONS CORP OK X X X 09/26/03 DYNACQ INTERNATIONAL INC NV X X 10/02/03 DYNEGY HOLDINGS INC DE X X 09/30/03 DYNEGY INC /IL/ IL X X 09/30/03 EAGLE FOOD CENTERS INC DE X 09/30/03 EAST PENN FINANCIAL CORP X X 10/02/03 EDISON MISSION ENERGY CA X 10/01/03 EMCOR GROUP INC DE X 10/02/03 EMCOR GROUP INC DE X 09/30/03 ENERGY WEST INC MT X X 09/30/03 ENERGY WEST INC MT X X 09/30/03 ENPRO INDUSTRIES INC NC X X 10/01/03 ENTEGRIS INC MN X X 10/02/03 EPLUS INC DE X 10/01/03 EROOMSYSTEM TECHNOLOGIES INC NV X X 10/01/03 EXPRESSJET HOLDINGS INC DE X X 10/01/03 FIBERSTARS INC /CA/ CA X X 09/29/03 FINANCIAL FEDERAL CORP NV X 09/30/03 FIRST AMERICAN CORP CA X X 10/01/03 FIRST COLONIAL GROUP INC PA X X 10/01/03 FIRST NATIONAL BANCSHARES INC/ FL/ FL X X X 10/02/03 FIRST WASHINGTON FINANCIAL CORP NJ X X 09/29/03 FLEXSTEEL INDUSTRIES INC MN X X 09/18/03 FLEXSTEEL INDUSTRIES INC MN X 09/18/03 AMEND FORD MOTOR CO DE X X 10/02/03 FORD MOTOR CREDIT CO DE X X 10/02/03 FORTUNE FINANCIAL INC FL X X 07/31/03 FRANKLIN FINANCIAL SERVICES CORP /PA/ PA X X 10/01/03 FRESH CHOICE INC DE X X 10/02/03 FRIEDMANS INC DE X 09/29/03 FTI CONSULTING INC MD X X 09/24/03 FTI CONSULTING INC MD X X 09/25/03 GENAERA CORP DE X 10/02/03 GFSI HOLDINGS INC DE X X 10/01/03 GFSI INC DE X X 10/01/03 GK INTELLIGENT SYSTEMS INC DE X 10/02/03 GOLDEN PATRIOT CORP NV X 10/01/03 GOLDEN STATE VINTNERS INC X X 09/29/03 GRAFTECH INTERNATIONAL LTD DE X 10/02/03 GRAFTECH INTERNATIONAL LTD DE X X 10/01/03 GREIF INC DE X 10/02/03 GUARDIAN TECHNOLOGIES INTERNATIONAL I DE X 09/29/03 GULFTERRA ENERGY PARTNERS L P DE X 10/02/03 HANOVER DIRECT INC DE X X 09/29/03 HARTMARX CORP/DE DE X X 09/25/03 HARVARD BIOSCIENCE INC DE X X 09/19/03 HAWAIIAN HOLDINGS INC DE X X 09/20/03 HEALTH SYSTEMS SOLUTIONS INC NV X 10/01/03 HEALTHTRAC INC X 10/02/03 HOLLIS EDEN PHARMACEUTICALS INC /DE/ DE X X 09/25/03 HOME EQUITY LOAN ASSET-BACKED CERTIFI DE X X 09/25/03 HOME EQUITY MORTGAGE PASS THROUGH CER DE X X 09/25/03 IMPAX LABORATORIES INC DE X X X 10/02/03 JACKSON RIVERS CO FL X 09/30/03 KCS ENERGY INC DE X 10/01/03 KEY TECHNOLOGY INC OR X X 10/02/03 KIMCO REALTY CORP MD X 10/01/03 KOPPERS INC PA X 10/01/03 KVH INDUSTRIES INC \DE\ DE X 10/01/03 LABRANCHE & CO INC DE X X 10/01/03 LBI MEDIA INC CA X X 10/02/03 LEE SARA CORP MD X 10/02/03 LEUCADIA NATIONAL CORP NY X X 10/02/03 LIGHTPATH TECHNOLOGIES INC DE X X 10/02/03 LIONBRIDGE TECHNOLOGIES INC /DE/ DE X X 09/17/03 LUNA GOLD CORP WY X X 10/02/03 MACROVISION CORP DE X X 10/01/03 MAGELLAN PETROLEUM CORP /DE/ DE X 08/15/03 AMEND MARCONI CORP PLC X0 X 10/02/03 MARCONI CORP PLC X0 X 10/02/03 MBIA INC CT X X 10/02/03 MBNA CORP MD X 10/02/03 MBNA CORP MD X 10/02/03 MBT FINANCIAL CORP MI X X 09/30/03 MDC HOLDINGS INC DE X X 10/02/03 MDI TECHNOLOGIES INC DE X 10/01/03 MDU COMMUNICATIONS INTERNATIONAL INC DE X 09/29/03 MEADOWBROOK INSURANCE GROUP INC MI X X 09/30/03 MEADOWBROOK INSURANCE GROUP INC MI X X 10/01/03 MEDIA 100 INC DE X X 10/02/03 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