SEC NEWS DIGEST Issue 2004-36 February 24, 2004 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS CLOSED MEETING - THURSDAY, MARCH 4, 2004 - 10:00 A.M. The subject matter of the closed meeting scheduled for Thursday, March 4, 2004, will be: Formal orders of investigation; Institution and settlement of administrative proceedings of an enforcement nature; Institution and settlement of injunctive actions; and Adjudicatory matter. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 942-7070. CHANGE IN THE MEETING: CANCELLATION OF MEETING The closed meeting scheduled for Wednesday, February 25, at 12:00 noon has been cancelled. For further information please contact the Office of the Secretary at (202) 942-7070. ENFORCEMENT PROCEEDINGS COMMISSION APPROVES PLAN FOR THE DISTRIBUTION OF $5 MILLION DISGORGEMENT FUND On February 23, the Commission approved a plan of distribution for a $5 million disgorgement fund in an administrative proceeding captioned In the Matter of Robertson Stephens, Inc. The Commission also appointed Laurence Storch to serve as the fund administrator and to identify persons who should receive reimbursement from the fund pursuant to the terms of the plan of distribution. The disgorgement fund includes both the disgorgement and, pursuant to the Fair Funds provision of the Sarbanes-Oxley Act of 2002, the civil penalty paid by Robertson Stephens when it settled the administrative proceeding. Under the terms of the settlement, Robertson Stephens also was ordered to cease-and-desist from willfully violating Sections 15(c) and 17(a) of the Securities Exchange Act of 1934, and Rules 15c1-2(b), 17a-4(b)(4), and 17a-4(j) thereunder. In the underlying proceeding, Robertson Stephens was alleged to have issued materially misleading research reports and failed to maintain and produce promptly to the Commission staff e-mail communications. (Rel. 34-49299; File No. 3-11003) COMMISSION BARS BROKER FORMERLY ASSOCIATED WITH MELVILLE, NEW YORK BOILER ROOM On February 23, the Commission barred Eric Stuerken from association with a broker or dealer and from participating in an offering of penny stock. Stuerken pleaded guilty in U.S. District Court for the Southern District of New York to securities fraud and conspiracy to commit securities fraud, mail fraud and wire fraud. According to the criminal indictment, Stuerken engaged in high-pressure sales tactics that included: (a) using false and misleading sales pitches to induce clients to buy penny stocks promoted by Investors Associates, Inc. (House stocks), including making baseless price predictions about the stocks and failing to inform clients of negative aspects of the issuers; (b) opening clients' accounts with well-known stocks and switching the clients to House stocks; (c) making unauthorized purchases of House stocks in clients' accounts; (d) making false and misleading statements to persuade customers not to sell House stocks; and (e) failing to take and execute customer orders to sell House stocks. At the time of the conduct underlying the criminal convictions, Stuerken was associated with the Melville, New York branch of Investors Associates, Inc., a now defunct broker-dealer. Without admitting or denying the Commission's findings, except as to the Commission's jurisdiction and his underlying criminal conviction, Stuerken consented to be barred by the Commission from association with a broker or dealer and from participating in an offering of penny stock. In the criminal proceedings, the U.S. District Court ordered him to pay restitution to victims to the extent of his earnings at Investors Associates, Inc. (Rel. 34-49303; File No. 3-11368) THREE SEPARATE ORDERS ISSUED AGAINST CHRISTOPHER HALL, STEVEN MORTENSEN AND STEVEN STORK Today, the Commission issued three separate Orders directing Christopher S. Hall, Steven L. Mortensen, and Steven F. Stork, three former controllers of Ralphs Grocery Company, to cease and desist from committing violations of the internal controls provisions of the Securities Exchange Act of 1934. Each respondent consented to the entry of his Order without admitting or denying the Commission's findings. The Orders concern seven General Liability Accounts that contained insufficiently supported transactions during the period 1998 through the first two quarters of 2000. A. The General Liability Accounts In the Orders, the Commission found that Ralphs placed excess income in the General Liability Accounts on its balance sheet instead of recognizing the income immediately through its income statement in conformity with GAAP. When an accounts receivable employee at Ralphs received an atypical, or non-recurring, check or other income receipt, Ralphs, on occasion, recorded that item in one of the General Liability Accounts that functioned without proper documentation or accounting basis as reserve accounts. Ralphs also inflated certain expenses and correspondingly built up the General Liability Accounts. Then, from time to time, Ralphs transferred amounts from the General Liability Accounts into income without proper documentation or accounting basis. The Commission also found that at quarter end, Ralphs used journal entries to transfer substantial portions of the balances of the General Liability Accounts to other liability accounts. At the beginning of the next period, Ralphs automatically reversed these journal entries and restored the pre-existing balances to the General Liability Accounts. This process had the effect of reducing the balances in the General Liability Accounts at quarter end. B. Christopher S. Hall The Commission's Order concerning Christopher S. Hall found that Hall, 39, served as vice-president and controller of Ralphs from 1995 to 1997. In early 1997, Ralphs also appointed Hall its chief accounting officer. In June 1998, Ralphs promoted Hall to senior vice-president of finance and administration. On January 12, 1999, Hall's financial reporting and accounting responsibilities were transferred to other individuals at Ralphs. He left two months later. The Order also found that Hall knowingly failed to implement a system of internal accounting controls to detect or prevent Ralphs' transfers of items into the General Liability Accounts without proper documentation or accounting basis. As a result, the Commission found that Respondent Hall committed violations of Section 13(b)(5) of the Exchange Act and Rule 13b2-1 thereunder, and was a cause of Ralphs' violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act, and Rules 13a-1 and 13a-13 thereunder that occurred during, or related to, Ralphs' first three quarters of 1998. C. Steven L. Mortensen The Commission's Order concerning Steven L. Mortensen found that Mortensen, 41, was director of accounting at Ralphs from 1996 until June 1998 and reported to the controller of Ralphs. In June 1998, he was promoted to vice president of finance and controller of Ralphs and through early 1999 continued to report to the former controller who had been promoted to Chief Accounting Officer. Mortensen continued to hold the position of vice president of finance and controller until December 1999, when he left Ralphs. The Order also found that Mortensen circumvented the internal controls that then existed at Ralphs. As a result, the Commission found that Mortensen committed violations of Section 13(b)(5) of the Exchange Act and Rules 13b2-1 and 13b2-2 thereunder. D. Steven F. Stork The Commission's Order concerning Steven F. Stork found that Stork, 50, was vice-president of accounting for Ralphs from 1989 until December 1999. He reported to Ralphs' controller. He then served as controller of Ralphs from December 1999 through March 2000, and he was vice- president of finance of Ralphs during April 2000, when he left Ralphs. The Order also found that Stork circumvented the internal controls that then existed at Ralphs. As a result, the Commission found that Stork committed violations of Section 13(b)(5) of the Exchange Act and Rules 13b2-1 and 13b2-2 thereunder. (Hall - Rel. 34-49307, AAE Rel. 1960, File No. 3-11408; Mortensen - Rel. 34-49308, AAE Rel. 1961, File No. 3- 11409; Stork - Rel. 34-49309, AAE Rel. 1962, File No. 3-11411) COMMISSION SETTLES ADMINISTRATIVE PROCEEDING AGAINST DAVID LEWIS On February 24, the Commission instituted and simultaneously settled an administrative proceeding against David Shane Lewis, a/k/a David Kevin Lewis (San Angelo, Texas) pursuant to Section 15(b) of the Securities Exchange Act of 1934. Lewis submitted an Offer of Settlement in which, while neither admitting nor denying the Commission's findings, except as to the entry of a civil injunction and a related criminal conviction, he consented to the entry of an order barring him from association with a broker or dealer. The Order was based on Lewis' Dec. 8, 2000, criminal conviction in a related matter and a Dec. 5, 2003, judgment in a related civil matter enjoining Lewis from future violations of the registration and antifraud provisions of the federal securities laws. The Commission alleged in its civil injunctive action that Lewis controlled Spartan Oil Corporation, a Texas entity that was engaged in the development of oil and gas wells from 1997 through 1998. Lewis, the complaint alleged, caused Spartan to raise approximately $1.5 million from its unregistered sale of securities through fraudulent means. The complaint further alleged that at neither Lewis nor Spartan had been registered with the Commission as a broker or dealer. Lewis consented to the entry of an injunction in the Commission's civil action, without admitting or denying the allegations of the complaint. For further information, see Litigation Release No. 16421 (Feb. 4, 2000), and Litigation Release No. 16830 (Dec. 15, 2000). [SEC v. Davis Shane Lewis, et al., Civil Action No. 3:00-CV-0233-L (N.D. Tex.) (Judge Lindsay)]. (Rel. 34-49310; File No. 3-11412) HACKER SUED BY SEC PLEADS GUILTY TO CRIMINAL SECURITIES FRAUD AND OTHER COUNTS The Commission announced today that on February 9 Van T. Dinh pled guilty to all counts of a criminal indictment that charged Dinh with securities fraud, wire fraud, and authorized computer access in furtherance of a fraud. Based on the charges to which Dinh pled, he faces a maximum of 16 months imprisonment and fines of up to $30,000 plus restitution. Dinh is scheduled to be sentenced on May 5, 2004. In its complaint, also filed on Oct. 9, 2003, the SEC alleged that Dinh had committed securities fraud by hacking into an investor's online brokerage account and purchasing, without the account holder's knowledge, soon-to-be worthless options held by Dinh. These bogus transactions saved Dinh approximately $37,000 in trading losses. The criminal case was prosecuted by the U.S. Attorney's offices for the District of Massachusetts. Additional information can be found in Litigation Release 18401. [SEC v. Van T. Dinh, Civil Action No. 03-CV- 11964-RWZ (D. Mass.)]; [U.S. v. Van T. Dinh, (D. Mass)] (LR-18576A) ACTION FILED AGAINST MARK ANDERSON FOR VIOLATING A COMMISSION ORDER On February 19, the Commission filed an injunctive action in U.S. District Court in Los Angeles, California to enforce an order issued against Mark David Anderson by the Commission in an administrative proceeding in which Anderson was a respondent. Specifically, on Aug. 15, 2003, Anderson was ordered, among other things, to pay a $96,000 civil penalty in a proceeding in which the Commission found that he had fraudulently charged undisclosed and excessive markups and markdowns in trades with retail customers. In the Matter of Mark David Anderson, Admin. Pro. File No. 3-9499. Anderson has failed to pay any of the $96,000 civil penalty. Through the present action, the Commission is seeking a federal court order compelling Anderson to pay the $96,000 penalty as previously ordered by the Commission. [SEC v. Mark David Anderson, Civil Action No. 04-1114 GAF (RCx) CD Cal.] (LR-18587) COURT GRANTS SUMMARY JUDGMENT AGAINST REMAINING DEFENDANTS IN OFFERING FRAUD CASE On Jan. 28, 2004, the Honorable Virginia A. Phillips, U.S. District Judge for the Central District of California, granted the Securities and Exchange Commission summary judgment as to disgorgement and civil penalties against Joseph Sanfellipo, James E. Gasper, and Kimball R. Vance, Jr., who were previously charged by the Commission for their role in a fraudulent telemarketing scheme known as Autocare America. The Court ordered Sanfellipo to pay $352,007 in disgorgement and prejudgment interest and $120,000 in penalties; Gasper to pay $67,445 in disgorgement and prejudgment interest and $66,276 in penalties; and Vance to pay $4,071 in disgorgement and prejudgment interest and $13,000 in penalties. Previously, on Nov. 14, 2002, the Commission filed an emergency action to halt the telemarketing scheme allegedly run by the defendants. The Commission's complaint alleged that California AutoCare Corporation, an auto repair company, sought to raise $9 million through the sale of unregistered stock and that the defendants had raised more than $500,000 in a two-month period before the Commission sought to halt the scheme. The Commission further alleged that Sanfellipo, of Laguna Beach, California, defrauded investors by representing that (1) California AutoCare had significant business relationships with Shell Oil Company, NAPA Auto Parts, Monroe, and Interstate Batteries, when in fact it did not; (2) there were 20 AutoCare America retail locations throughout California, when in fact there were only 5; and (3) California AutoCare and AutoCare Americorp were negotiating sponsorship deals with Starbucks and Krispy Kreme Doughnuts, when in fact they were not. The Commission also alleged that Gasper, of Solana Beach, California, and Vance, of Layton, Utah, offered and sold California AutoCare's stock without being registered as brokers. The Commission charged California AutoCare, AutoCare Americorp and Sanfellipo with violations of the securities registration and antifraud provisions of the federal securities laws, namely Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5. The Commission charged Gasper, Vance and Elihu M. Sigal with violations of the securities and broker-dealer registration provisions of the securities laws, namely Sections 5(a) and 5(c) of the Securities Act and Section 15(a) of the Exchange Act. All of the defendants consented to permanent injunctions without admitting or denying the Commission's allegations. Also, Sigal agreed to pay $22,584.48 in disgorgement and prejudgment interest and $6,500 in civil penalties and California AutoCare and AutoCare Americorp, which are under the control of a court-appointed Receiver, agreed to pay $2,127,516 in disgorgement. If the Receiver's recovery and liquidation of the companies' assets fail to satisfy the full disgorgement and interest amounts, the unsatisfied amounts shall be waived. If the Receiver collects more than the ordered disgorgement and interest however, California AutoCare and AutoCare Americorp shall be assessed civil penalties in amounts not to exceed $1,792,516 and $335,000, respectively. [SEC v. California AutoCare Corporation, AutoCare Americorp, Joseph Sanfellipo, James E. Gasper, Kimball R. Vance, Jr., and Elihu M. Sigal, Case No. EDCV 02-1999 VAP (SGLx) CD Cal.] (LR-18588) HOLDING COMPANY ACT RELEASES XCEL ENERGY, INC. A supplemental order has been issued correcting an order authorizing Xcel Energy, Inc. to enter into various financing transactions; issuance of common stock and long-term securities; intrasystem financing and guarantee authorities; implementation of money pool for utility subsidiaries; and reservation of jurisdiction. (Rel. 35-27731A) 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 RENTECH INC /CO/, 1331 17TH STREET SUITE 720, DENVER, CO, 80202-1566, 3032988008 - 1,895,463 ($1,649,052.81) Equity, (File 333-113001 - Feb. 23) (BR. 02) S-8 LEOPARD CAPITAL INC, RM 2703-4, GREAT EAGLE CENTRE, 23 HARBOUR ROAD, KOWLOON, K3, 00000, (852) 802 1555 - 1,800,000 ($3,600,000.00) Equity, (File 333-113002 - Feb. 23) (BR. 09) S-8 NEXTEL COMMUNICATIONS INC, 2001 EDMUND HALLEY DRIVE, RESTON, VA, 20191, 7034334000 - 0 ($12,000,000.00) Other, (File 333-113003 - Feb. 23) (BR. 37) S-3 LANDAMERICA FINANCIAL GROUP INC, 101 GATEWAY CTR PKWAY, GATEWAY ONE, RICHMOND, VA, 23235, 8042678000 - 0 ($115,000,000.00) Equity, (File 333-113004 - Feb. 23) (BR. 01) S-8 US MICROBICS INC, 6451 EL CAMINO REAL #C, CARLSBAD, CA, 92009, 7609181860 - 15,000,000 ($615,000.00) Equity, (File 333-113005 - Feb. 23) (BR. 01) N-2 UBS PW TAMARACK INTERNATIONAL FUND LLC, 1285 AVENUE OF THE AMERICAS, NEW YORK, NY, 10019, 2127132000 - 15,000,000 ($150,000,000.00) Equity, (File 333-113006 - Feb. 23) (BR. 17) S-3 LEVITT CORP, 0 ($119,485,000.00) Equity, (File 333-113007 - Feb. 23) (BR. 08) S-1 ANIMAS CORP, 2460 GENERAL ARMISTEAD AVE STE 217, NORRISTOWN, PA, 19403, 0 ($69,000,000.00) Equity, (File 333-113008 - Feb. 23) (BR. 36) S-8 GLOBAL DIVERSIFIED INDUSTRIES INC, 2724 NATHAN AVE., MODESTO, CA, 95354, 3238529877 - 0 ($500,000.00) Equity, (File 333-113009 - Feb. 23) (BR. 08) S-8 MICRON ENVIRO SYSTEMS INC, 789 WEST PENDER ST, SUITE 1250, VANCOUVER BC, A1, V6C 1H2, 6046466903 - 2,000,000 ($60,000.00) Equity, (File 333-113010 - Feb. 23) (BR. 04) SB-2 BANNER HOLDING CORP, 120 N US HIGHWAY ONE #100, TEQUESTA, FL, 33469, 5617470244 - 3,000,000 ($6,000,000.00) Equity, (File 333-113011 - Feb. 23) (BR. 09) N-2 ING SENIOR INCOME FUND, ING SENIOR INCOME FUND, 7337 E. DOUBLETREE RANCH ROAD, SCOTTSDALE, AZ, 85258, 4804773000 - 0 ($541,150,000.00) Equity, (File 333-113012 - Feb. 23) (BR. 17) S-8 MICROSIGNAL CORP/NV, 3927 EDMONTRIE NE BAY 8, CALGARY T2E 6T1, 20,483,334 ($4,506,334.00) Equity, (File 333-113013 - Feb. 23) (BR. 03) S-8 OHANA ENTERPRISES, 268 WEST 400 SOUTH SUITE 300, SALT LAKE CITY, X1, 84101, 801-575-8073 - 1 ($1.00) Debt Convertible into Equity, (File 333-113014 - Feb. 23) (BR. 08) S-3 XATA CORP /MN/, 151 E CLIFF RD STE 10, BURNSVILLE, MN, 55337, 6128943680 - 0 ($1,774,587.50) Equity, (File 333-113016 - Feb. 23) (BR. 03) S-3 AQUACELL TECHNOLOGIES INC, 10410 TRADEMARK ST, RANCHO CUCAMONGA, CA, 91730, 9099870456 - 1,386,667 ($2,095,167.00) Equity, (File 333-113017 - Feb. 23) (BR. 06) N-2 COHEN & STEERS REIT & PREFERRED INCOME FUND INC, 757 THIRD AVE., NEW YORK, NY, 10017, 40 ($1,000,000.00) Equity, (File 333-113018 - Feb. 23) (BR. 22) N-2 UBS M3 FUND LLC, UBS FUND ADVISORS LLC, 1285 AVENUE OF THE AMERICAS, NEW YORK, NY, 10019, 100,000 ($1,000,000.00) Equity, (File 333-113019 - Feb. 23) (BR. 17) SB-2 XFONE INC, 960 HIGH ROAD, LONDON UNITED KINGDOM, X0, N12 9RY, 442084469494 - 3,110,211 ($14,145,949.50) Equity, (File 333-113020 - Feb. 23) (BR. 37) S-3 YELLOW ROADWAY CORP, ATTN: FINANCIAL REPORTING MANAGER - A415, 10990 ROE AVENUE, OVERLAND PARK, KS, 66211, 9136966100 - 0 ($150,000,000.00) Unallocated (Universal) Shelf, (File 333-113021 - Feb. 23) (BR. 05) S-4 MIDAMERICAN ENERGY HOLDINGS CO /NEW/, 666 GRAND AVE, PO BOX 657, DES MOINES, IA, 50303-0657, 515-242-4300 - 0 ($250,000,000.00) Debt Convertible into Equity, (File 333-113022 - Feb. 23) (BR. 02) SB-2 SUNERGY INC, 1119 GILSTON ROAD, WEST VANCOUVER BC CANADA, A1, V7S 2E7, 6046027114 - 5,139,500 ($513,950.00) Equity, (File 333-113023 - Feb. 23) (BR. ) S-8 XATA CORP /MN/, 151 E CLIFF RD STE 10, BURNSVILLE, MN, 55337, 6128943680 - 0 ($1,655,665.08) Equity, (File 333-113025 - Feb. 23) (BR. 03) S-3 ODYSSEY RE HOLDINGS CORP, 140 BROADWAY 39TH FL, NEW YORK, NY, 10005, 2129784700 - 400,000,000 ($400,000,000.00) Unallocated (Universal) Shelf, (File 333-113026 - Feb. 23) (BR. 01) S-3 XICOR INC, 933 MURPHY RANCH RD., MILPITAS, CA, 95035, 4084328888 - 0 ($80,000,000.00) Other, (File 333-113027 - Feb. 23) (BR. 36) S-4 MEDIANEWS GROUP INC, 1560 BROADWAY, STE 1450, DENVER, CO, 80202, 7132953800 - 0 ($300,000,000.00) Non-Convertible Debt, (File 333-113028 - Feb. 23) (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 ------------------------------------------------------------------------------------------------ 1ST CENTENNIAL BANCORP CA X 02/23/04 AAMES FINANCIAL CORP/DE DE X X 02/20/04 ABERCROMBIE & FITCH CO /DE/ DE X 02/23/04 ABSS CORP DE X 02/16/04 ACE COMM CORP MD X X 02/13/04 ADVANCED FIBRE COMMUNICATIONS INC DE X 02/23/04 AERO GROUP INCORPORATED UT X X 11/07/03 AFFILIATED MANAGERS GROUP INC DE X X 02/12/04 AGILE SOFTWARE CORP DE X X 02/23/04 AIRNET SYSTEMS INC OH X 02/20/04 ALLIANCE BANCORP OF NEW ENGLAND INC DE X 02/23/04 ALLIANCE GAMING CORP NV X X 02/19/04 ALLIED HEALTHCARE INTERNATIONAL INC NY X X 02/23/04 ALLIED MOTION TECHNOLOGIES INC CO X X 02/23/04 AMERICAN TOWER CORP /MA/ DE X 02/23/04 AMERICREDIT AUTOMOBILE RECEIVABLES TR DE X X X 02/04/04 ANTARES PHARMA INC MN X X 02/20/04 APPLEBEES INTERNATIONAL INC DE X 02/23/04 ARC COMMUNICATIONS INC NJ X 12/08/03 AMEND AVANT IMMUNOTHERAPEUTICS INC DE X X 02/13/04 AXA FINANCIAL INC DE X X 02/23/04 BAM ENTERTAINMENT INC X X 02/18/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE X X 02/23/04 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE X X 02/20/04 BELDEN INC DE X X 02/20/04 BRANDPARTNERS GROUP INC DE X X 02/18/04 BRE PROPERTIES INC /MD/ MD X 02/19/04 BRIGHAM EXPLORATION CO DE X X 02/19/04 CACTUS NEW MEDIA I INC DE X X 02/06/04 CAMPBELL SOUP CO NJ X 02/12/04 CELERITEK INC/CA CA X X 02/23/04 CENTRUE FINANCIAL CORP DE X X 02/23/04 CH ENERGY GROUP INC NY X 02/23/04 CHASE CREDIT CARD MASTER TRUST NY X X 02/17/04 CHASE CREDIT CARD MASTER TRUST NY X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN BANK USA DE X X 02/17/04 CHASE MANHATTAN MARINE OWNER TRUST 19 NY X X 02/17/04 CHASE MANHATTAN RV OWNER TRUST 1997-A DE X X 02/17/04 CIT EQUIPMENT COLLATERAL 2003-VT1 DE X 02/20/04 CITIZENS COMMUNICATIONS CO DE X 02/23/04 CNL RETIREMENT PROPERTIES INC MD X X 02/06/04 COBRA ELECTRONICS CORP DE X X X 02/18/04 COLLINS INDUSTRIES INC MO X X 01/31/04 COMDISCO HOLDING CO INC DE X X 02/23/04 COMMUNITY FIRST INC TN X 02/22/04 COMPUDYNE CORP NV X 02/20/04 CONCORD EFS INC DE X 02/23/04 CONCORD EFS INC DE X X 02/23/04 CORTEX PHARMACEUTICALS INC/DE/ DE X X 02/17/04 CREDENCE SYSTEMS CORP DE X X 02/23/04 CRESCENT FINANCIAL CORP NC X X 02/20/04 CRESCENT OPERATING INC DE X X 02/13/04 CROSS MEDIA MARKETING CORP DE X X 01/14/04 CSFB MORTGAGE BACKED PASS THR CERTS S DE X 02/23/04 CUNO INC DE X X 02/19/04 DATAKEY INC MN X X 02/23/04 DCAP GROUP INC/ DE X X 02/20/04 DDI CORP CA X 02/23/04 DEEP WELL OIL & GAS INC NV X X 02/09/04 DEUTSCHE MORTGAGE & ASSET RECEIVING C DE X X 02/19/04 DIGITAL LIGHTWAVE INC DE X X 02/23/04 DOMINION RESOURCES INC /VA/ VA X 02/23/04 DOV PHARMACEUTICAL INC DE X X 02/23/04 DREW INDUSTRIES INCORPORATED DE X X 02/23/04 DYNAMEX INC DE X X 12/03/03 DYNTEK INC DE X X 02/23/04 EAGLE SUPPLY GROUP INC DE X 02/23/04 EBIX INC DE X X 02/23/04 ECOLLEGE COM DE X X 02/23/04 ELECTRONIC TELE COMMUNICATIONS INC WI X X X 02/20/04 ENTERGY CORP /DE/ DE X X 02/23/04 ET CORP CO X 02/13/04 EXACT SCIENCES CORP DE X X 02/19/04 EXELON CORP PA X 02/23/04 FEM ONE INC NV X 02/23/04 FINDWHAT COM INC NV X X 02/23/04 FIRST AMERICAN CAPITAL CORP /KS KS X X 02/23/04 FIRST BANCTRUST CORP DE X X 02/17/04 FIRST PLACE FINANCIAL CORP /DE/ DE X 02/23/04 FIRST POTOMAC REALTY TRUST MD X X 12/23/03 AMEND FOAMEX INTERNATIONAL INC DE X X 02/22/04 FRANKLIN AUTO TRUST 2003-2 DE X X 01/31/04 FTI CONSULTING INC MD X X 02/19/04 GEHL CO WI X X 02/20/04 GENAISSANCE PHARMACEUTICALS INC DE X X 11/17/03 AMEND GMAC EDUCATION LOAN FUNDING TRUST I DE X X 02/14/04 GOLD BANC CORP INC KS X X 02/23/04 GS MORTGAGE SECURITIES CORP DE X X 02/13/04 HANOVER CAPITAL MORTGAGE HOLDINGS INC MD X X 02/18/04 HCC INSURANCE HOLDINGS INC/DE/ DE X 02/23/04 HEALTHTRONICS SURGICAL SERVICES INC GA X 02/23/04 HIRSCH INTERNATIONAL CORP NY X X 02/10/04 HOCKEY CO DE X X 02/23/04 HONDA AUTO RECEIVABLES 2001-1 OWNER T DE X X 01/31/04 HONDA AUTO RECEIVABLES 2001-2 OWNER T DE X X 01/31/04 HONDA AUTO RECEIVABLES 2001-3 OWNER T CA X X 01/31/04 HONDA AUTO RECEIVABLES 2002-1 OWNER T CA X X 01/31/04 HONDA AUTO RECEIVABLES 2002-2 OWNER T CA X X 01/31/04 HONDA AUTO RECEIVABLES 2002-3 OWNER T CA X X 01/31/04 HONDA AUTO RECEIVABLES 2002-4 OWNER T CA X X 01/31/04 HONDA AUTO RECEIVABLES 2003-1 OWNER T CA X X 01/31/04 IMAGIS TECHNOLOGIES INC A1 X 02/20/03 IMPERIAL PETROLEUM INC NV X X X 02/18/04 AMEND INDEPENDENT BANK CORP MI X 02/23/04 INFORMATICA CORP DE X 02/23/04 INTERNATIONAL STEEL GROUP INC DE X X 02/18/04 KEWAUNEE SCIENTIFIC CORP /DE/ DE X X 02/23/04 KEYSTONE PROPERTY TRUST MD X X 02/19/04 KEYSTONE PROPERTY TRUST MD X X 02/19/04 KRAMONT REALTY TRUST MD X X 01/30/04 LABARGE INC DE X X X 02/23/04 LABRANCHE & CO INC DE X X 02/18/04 LAKES ENTERTAINMENT INC MN X X 02/20/04 LANDAMERICA FINANCIAL GROUP INC VA X X 02/18/04 LION INC/WA WA X X 12/08/03 AMEND LOWES COMPANIES INC NC X X 01/30/04 LTC PROPERTIES INC MD X X 02/23/04 MAF BANCORP INC DE X 02/23/04 MARCONI CORP PLC X0 X 02/23/04 MARCONI CORP PLC X0 X 02/23/04 MARCONI CORP PLC X0 X 02/23/04 MB FINANCIAL INC /MD MD X 02/23/04 MEDICAL STAFFING NETWORK HOLDINGS INC DE X X 02/23/04 MEMRY CORP DE X X 02/20/04 MERCURY COMPUTER SYSTEMS INC MA X X 02/23/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE X X 02/19/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE X X 02/06/04 MFC DEVELOPMENT CORP DE X 02/23/04 MOLINA HEALTHCARE INC DE X X 02/23/04 MONY GROUP INC DE X X 02/23/04 MOORE WALLACE INC X 02/23/04 MORTGAGE ASSET SEC TRANS MORT PASS TH DE X 02/23/04 NAPCO SECURITY SYSTEMS INC DE X X 02/20/04 NATIONAL BANK OF INDIANAPOLIS CORP IN X 02/23/04 NAVISTAR INTERNATIONAL CORP DE X X 02/23/04 NAVISTAR INTERNATIONAL CORP DE X X 02/23/04 AMEND NEORX CORP WA X 12/31/03 NEORX CORP WA X X 02/20/04 NEXEN INC A0 X 02/23/04 NITTANY FINANCIAL CORP PA X X 02/13/04 NOVELL INC DE X 01/31/04 NPTEST HOLDING CORP DE X X 02/23/04 NYMAGIC INC NY X X 02/17/04 O A K FINANCIAL CORP MI X X 02/23/04 ODYSSEY HEALTHCARE INC DE X X 02/23/04 OHIO ART CO OH X X 02/20/04 OMEGA HEALTHCARE INVESTORS INC MD X X 02/23/04 ORPHAN MEDICAL INC MN X 02/19/04 PACER HEALTH CORP FL X X 02/10/04 AMEND PACIFIC BIOMETRICS INC DE X X 02/15/04 PANAMERICAN BANCORP DE X X 02/18/04 PETRO FINANCIAL CORP DE X X 02/09/04 PETRO HOLDINGS FINANCIAL CORP DE X X 02/03/04 PETRO STOPPING CENTERS HOLDINGS LP DE X X 02/03/04 PETRO STOPPING CENTERS L P DE X X 02/09/04 PHARMION CORP X 02/23/04 PHOTOWORKS INC /WA WA X 02/18/04 PNM RESOURCES INC NM X 02/23/04 PNM RESOURCES INC NM X 02/23/04 POINTE FINANCIAL CORP FL X X X 02/20/04 POTLATCH CORP DE X 02/23/04 PRAECIS PHARMACEUTICALS INC DE X 02/23/04 PRECISION CASTPARTS CORP OR X X 02/23/04 AMEND PRG SCHULTZ INTERNATIONAL INC GA X X 02/23/04 PRIME MEDICAL SERVICES INC /TX/ DE X X 02/20/04 PROASSURANCE CORP DE X 02/23/04 PROVIDIAN MASTER TRUST X X 02/17/04 RADYNE COMSTREAM INC NY X X 02/19/04 READERS DIGEST ASSOCIATION INC DE X 02/23/04 REVLON INC /DE/ DE X X 02/20/04 ROBOTIC VISION SYSTEMS INC DE X X 02/23/04 ROTO-ROOTER INC DE X X 10/14/03 AMEND SAFESCRIPT PHARMACIES INC TX X X 02/05/04 AMEND SAVIENT PHARMACEUTICALS INC DE X X 02/20/04 SECURITY FEDERAL CORPORATION SC X X 02/19/04 SILICON IMAGE INC DE X X 02/17/04 SIPEX CORP MA X X 02/19/04 SIPEX CORP MA X X 02/18/04 SITESTAR CORP NV X X 01/31/04 SOLUTIA INC DE X X 01/30/04 STRATASYS INC DE X X 02/18/04 SYKES ENTERPRISES INC FL X X 02/23/04 SYMBOL TECHNOLOGIES INC DE X 02/20/03 SYNOPSYS INC DE X X 02/23/04 TARANTELLA INC CA X X 02/20/04 TIBCO SOFTWARE INC DE X X 02/13/04 TIME WARNER TELECOM INC DE X X 02/20/04 TRAILER BRIDGE INC X X 02/16/04 TROY GROUP INC DE X X 02/13/04 TRUE TEMPER SPORTS INC X X X 02/23/04 TXU CORP /TX/ TX X 02/23/04 UBIQUITEL INC DE X X 02/18/04 UNITED CAPITAL CORP /DE/ DE X X 02/20/04 UNITED MEDICORP INC DE X X 02/23/04 UNITED RENTALS INC /DE DE X 02/17/04 VALUECLICK INC/CA DE X X 02/20/04 VALUECLICK INC/CA DE X 12/07/03 AMEND VARSITYBOOKS COM INC X 02/23/04 VASO ACTIVE PHARMACEUTICALS INC DE X X 02/23/04 VENUS EXPLORATION INC DE X X 02/20/04 VERIDICOM INTERNATIONAL INC DE X X 02/20/04 VERTEX PHARMACEUTICALS INC / MA MA X X 02/20/04 VOLUME SERVICES AMERICA HOLDINGS INC DE X 02/23/04 VORNADO OPERATING CO DE X X 02/23/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X X 02/23/03 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 02/23/03 WELLS FARGO ASSET SEC CORP MORT PASS DE X X 10/28/03 WELLS FARGO ASSET SEC CORP MORT SER 2 DE X X 11/14/03 WELLS REAL ESTATE INVESTMENT TRUST II MD X X 02/10/04 WESTAFF INC DE X X 02/20/04 WH INTERMEDIATE HOLDINGS LTD X X 02/23/04 WH INTERMEDIATE HOLDINGS LTD X X 02/23/04 WILMINGTON REXFORD INC DE X X X 02/20/04 WIND RIVER SYSTEMS INC DE X 02/23/04 WISER OIL CO DE X X 02/18/04 WORLD FINANCIAL NETWORK CREDIT CARD M NY X 02/17/04 XICOR INC CA X 02/23/04 YOUBET COM INC DE X X 02/19/04 ZIONS BANCORPORATION /UT/ UT X X 02/19/04 ZORAN CORP \DE\ DE X X 02/23/04