SEC NEWS DIGEST Issue 2004-86 May 4, 2004 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS CLOSED MEETING - TUESDAY, MAY 11, 2004 - 2:30 P.M. The subject matter of the closed meeting scheduled for Tuesday, May 11, will be: Institution and settlement of administrative proceedings of an enforcement nature. CLOSED MEETING - THURSDAY, MAY 13, 2004 - 1:00 P.M. The subject matter of the closed meeting scheduled for Thursday, May 13, will be: Formal orders of investigation; Institution and settlement of injunctive actions; Institution and settlement of administrative proceedings of an enforcement nature; and an 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. ENFORCEMENT PROCEEDINGS COMMISSION BARS PAUL TAHAN FROM ASSOCIATION WITH ANY BROKER OR DEALER On May 3, the Commission issued an administrative order barring Paul Tahan from association with any broker or dealer pursuant to Section 15(b) of the Securities Exchange Act of 1934. The Commission's order was based upon the entry of a final judgment, dated April 16, 2004, by the Honorable James I. Cohn of the U.S. District Court for the Southern District of Florida, which among other things enjoined Tahan from violating the antifraud provisions of the federal securities laws. (See Litigation Release No. 18669.) The Commission's complaint in that case alleged that Tahan operated a brokerage "boiler room" from the Pompano Beach, Florida office of Preferred Securities Group, Inc., and employed abusive sales practices and fraudulent misrepresentations to pressure customers to purchase the stock of Orex Gold Mines Corporation. Tahan consented to the entry of both the injunction and the bar. (Rel. 34- 49646, File No. 3-11474) COMMISSION BARS SCOTT PICCININNI FROM ASSOCIATION WITH ANY BROKER OR DEALER On May 3, the Commission issued an administrative order barring Scott Piccininni from association with any broker or dealer pursuant to Section 15(b) of the Securities Exchange Act of 1934. The Commission's order was based upon the entry of a final judgment, dated April 16, 2004, by the Honorable James I. Cohn of the U.S. District Court for the Southern District of Florida, which among other things enjoined Piccininni from violating the antifraud provisions of the federal securities laws. (See Litigation Release No. 18669.) The Commission's complaint in that case alleged that Piccininni operated a brokerage "boiler room" from the Pompano Beach, Florida office of Preferred Securities Group, Inc., and employed abusive sales practices and fraudulent misrepresentations to pressure customers to purchase the stock of Orex Gold Mines Corporation. Piccininni consented to the entry of both the injunction and the bar. (Rel. 34-49647; File No. 3-11475) COMMISSION BARS BROKER WHO STOLE OVER $480,000 FROM CLIENTS IN THE MATTER OF JOHN BORBI The Commission today issued a settled order barring John P. Borbi, of Northville, Michigan, from association with any broker, dealer, or investment adviser based on Borbi's February 2004 guilty plea in a related criminal action. Borbi, formerly a securities broker and investment adviser employed by MML Investor Services, Inc., pleaded guilty in that action to transferring over $480,000 in client funds to other accounts and converting the proceeds to his own use. Specifically, on Feb. 25, 2004, Borbi pleaded guilty to one count of wire fraud before the U.S. District Court for the Eastern District of Michigan, in U.S. v. John Borbi, as charged in an information filed by the U.S. Attorney's Office for the Eastern District of Michigan. According to Borbi's plea agreement, between July 2001 and February 2002, Borbi defrauded two investment advisory clients by transferring approximately $480,750 out of their accounts and into other accounts from which Borbi was able to access and use the proceeds. Borbi has not yet been sentenced in the criminal action. (Rels. 34-49651; IA-2234; File No. 3-11476) FEDERAL, STATE, AND LOCAL LAW ENFORCEMENT HALT $60 MILLION FRAUDULENT SCHEME TARGETED AT ELDERLY VICTIMS IN SOUTHERN CALIFORNIA The Commission filed an emergency action on April 28, 2004, to halt an on-going multi-million dollar securities fraud scheme perpetrated by six Southern California defendants: D.W. Heath & Associates, Inc., Private Capital Management, Inc., Private Collateral Management, Inc., and PCM Fixed Income Fund I, LLC, all with offices in Hemet, Brea and Pasadena; Daniel William Heath, 47, of Chino Hills; and Denis Timothy O'Brien, 49, of Yorba Linda. The Commission alleges that the defendants, who have raised at least $60 million to date, lured elderly victims to workshops with the promise of a free lunch and then bilked them out of their retirement money by purporting to sell them safe, guaranteed notes. The Commission coordinated its investigation with the United States Postal Inspection Service, the California Department of Corporations, and the Riverside County District Attorney's Office, which executed criminal search warrants at the defendants' offices in Hemet, Brea and Pasadena and at Heath's home. U.S. District Judge John F. Walter of the U.S. District Court for the Central District of California issued orders freezing the defendants' assets. The Commission's complaint alleges that the defendants fraudulently induced at least 803 elderly investors nationwide to invest in PCM notes that purportedly pay a "guaranteed" return of 5.5% to 8% per year. The defendants claim that investor funds will be used to make secured loans to businesses. The defendants also represent that independent IRA administrators conducted "due diligence" on the PCM Notes and that either investors will be repaid their principal at maturity, or they may redeem all or part of their investment before maturity, subject to a 10% penalty. Finally, the defendants claim that PCM and the PCM Fund are California entities. According to the complaint, these representations are false. There is no evidence that there are any secured loans. The PCM Notes also are not liquid because the defendants have failed to promptly return investor funds. The complaint further alleges that some investors have had to threaten to file, or actually filed, lawsuits against the defendants to get back their money. Nor is it true that IRA administrators have conducted due diligence. Finally, there is no record that either PCM or the PCM Fund are California legal entities. In its lawsuit, the Commission obtained an order freezing the assets of all defendants (except O'Brien), an accounting, an order preventing destruction of documents, an order expediting discovery, and an order temporarily enjoining all of the defendants from future violations of the securities registration and antifraud provisions of the federal securities laws, 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 thereunder. The Commission also seeks preliminary and permanent injunctions, and other relief, including disgorgement and civil penalties against all defendants. A hearing to determine whether a temporary receiver should be appointed over Heath & Associates, PCM, Private Collateral Management, and the PCM Fund is scheduled for Monday, May 3, 2004 at 1:30 p.m. A hearing on whether a preliminary injunction should be issued against the defendants and whether a permanent receiver should be appointed is scheduled for May 10, 2004, at 1:30 p.m. The Commission acknowledges the California Department of Corporations, the Riverside County District Attorneys' Office and the United States Postal Inspection Service for their assistance in this investigation. [SEC v. D.W. HEATH & ASSOCIATES, INC., PRIVATE CAPITAL MANAGEMENT, INC., PRIVATE COLLATERAL MANAGEMENT, INC., PCM FIXED INCOME FUND I, LLC, DANIEL WILLIAM HEATH, AND DENIS TIMOTHY O'BRIEN, Civil Action No. CV 04 - 02949JFW(Ex) CDCA] (LR-18689) COURT ENTERS FINAL JUDGMENT AGAINST DEAN THOMASSEN FOR INTERNET SECURITIES FRAUD On April 28, 2004, the Honorable Harry Lee Hudspeth, Senior U.S. District Court Judge for the Western District of Texas, entered a Final Judgment against Dean S. Thomassen (Thomassen) for violating the antifraud provisions of the federal securities laws. In its complaint filed on May 14, 2003, the Commission alleged that for almost two years, from August 1998 to May 2000, Thomassen made repeated fraudulent misrepresentations on the Internet for the purpose of manipulating the stock price of at least nine microcap companies. According to the complaint, Thomassen sent numerous fraudulent unsolicited "spam" e-mail messages touting the stock and business prospects of each of the companies. Using several aliases, the complaint further alleged, Thomassen also posted false and misleading information about these microcap companies on the Silicon Investor and Raging Bull websites. The complaint alleged that, after the dissemination of the false information, the stock price and trading volume of many of the issuers increased significantly in the short term. According to the complaint, on three occasions, Thomassen quickly sold his personal stock holdings in these companies into the resulting inflated market. The complaint alleged that through his trading in the issuers' stocks, Thomassen realized illegal profits of $8,302, which constituted a return on his original investment of between 32% to 132%, depending upon the particular stock. Thomassen, without admitting or denying the allegations of the Commission's complaint, consented to entry of the Final Judgment, which permanently enjoins him from violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, Section 17(a) of the Securities Act of 1933, and permanently bars him from any future participation in the offering of penny stocks, under Section 603 of the Sarbanes-Oxley Act of 2002. The Final Judgment also orders disgorgement of $8,302, but waives such amount, and waives civil penalties and prejudgment interest based on Thomassen's sworn statement of financial condition. For additional information about this matter, see also Litigation Release 18137 (May 14, 2003). [SEC v. Dean S. Thomassen, Civil Action No. A03 CA 297H (W.D. Tex.)] (LR-18690) SEC BRINGS ENFORCEMENT ACTIONS OVER CEO MISAPPROPRIATIONS On May 4, the Commission filed a civil injunctive action, along with a consent offer, in the U.S. District Court for the District of Kansas, and instituted and simultaneously settled a cease and desist proceeding, all in connection with misappropriations by the former board chairman and chief executive officer of Gold Banc Corporation, Inc., of Leawood, Kansas. In the civil injunctive action against former Gold Banc CEO and chairman Michael W. Gullion, 49, of Leawood, Kansas, the SEC alleged that from January 1998 through December 2002, Gullion misapplied $4.4 million in Gold Banc funds to his personal benefit by circumventing Gold Banc's internal controls and falsifying its books and records. As a result, Gold Banc materially understated its expenses and overstated its income in annual and quarterly reports for 2000 and 2001, and also in registration statements for security offerings. Without admitting or denying the allegations in the complaint, Gullion agreed to consent to a permanent injunction against violations of the anti-fraud and internal controls provisions of the federal securities laws and against aiding and abetting violations of the recordkeeping and reporting provisions, the payment of a $100,000 civil money penalty, and a bar against serving as an officer or director of a publicly held company. In the cease-and-desist proceeding, the Commission accepted an offer of settlement from Gold Banc. Gold Banc consented, on a neither admit nor deny basis, to findings by the Commission that it violated the recordkeeping, reporting and internal control provisions of the federal securities laws, and to an order that it commit no future violations of those provisions. The order acknowledges the remedial acts promptly undertaken by Gold Banc, and the cooperation afforded the SEC's staff, including obtaining restitution from Gullion. (In the Matter of Gold Banc Corporation, Inc. - Rel. 34-49652; AAE Rel. 1999; File No. 3- 11477); [SEC v. Michael W. Gullion, Civil Action No. 04-CV-2190-KHV (D.Kan.)] (LR-18691; AAE Rel. 2000) PHILLIP WHITE, FORMER INFORMIX CORPORATION CHAIRMAN, CEO, AND PRESIDENT, CONSENTS TO PERMANENT INJUNCTION BASED ON CHARGES OF FRAUD AND OTHER FEDERAL SECURITIES LAW VIOLATIONS The Commission announced today that Phillip E. White (White), formerly President, Chief Executive Officer, and Chairman of the Board of Directors of Informix Corporation, consented to a final judgment permanently enjoining White from violating, 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 (Exchange Act); Exchange Act Rules 10b- 5, 12b-20, 13a-1, 13b2-1, and 13b2-2; and Section 17(a) of the Securities Act of 1933 (Securities Act). Separately, White pleaded guilty on December 18, 2003 to one count of criminal securities fraud in an action brought by the Office of the U.S. Attorney for the Northern District of California based on some of the same facts underlying the Commission's civil action. White is scheduled to be sentenced in the criminal matter on May 12, 2004. The Commission instituted this action against White in November 2002 and filed its Amended Complaint today. In its Amended Complaint, the Commission alleges that White concealed secret side agreements to software licensing contracts on which Informix had improperly recognized revenue in its financial statements for its fiscal year ended December 31, 1996. To further his scheme, White made false statements and representations concerning the existence of these secret side agreements to members of Informix's financial staff and to Informix's independent auditors. White did this to avoid triggering a restatement of Informix's 1996 financial statements. When the side agreements were discovered, Informix's Board of Directors forced White to resign. Informix ultimately restated its 1996 financial statements to reflect substantial decreases in its earnings and income caused by, among other things, discovery of the side agreements White concealed and various other side agreements. Informix's amended 1996 Form 10-K revealed that, instead of earning net income of $97.8 million as Informix originally reported, Informix suffered a net loss of $73.6 million in 1996. According to the Amended Complaint, White violated, or aided and abetted violations of, antifraud, reporting, and record-keeping provisions of the Securities Act and Exchange Act. White consented to the final judgment without admitting or denying the allegations in the Commission's Amended Complaint. The civil and criminal actions against White are the result of investigations by the Commission, the Office of the U.S. Attorney for the Northern District of California, and the San Francisco office of the Federal Bureau of Investigation. Previously, the Commission instituted and simultaneously settled an administrative proceeding against Informix. See Informix Corp., Admin. Proc. No. 3-10130; SA Rel. No. 33-7788; SEA Rel. No. 34-42326; AAE Rel. No. 1215 (Jan. 11, 2000). The Commission also previously filed a civil complaint, and obtained a default judgment, against Walter K”nigseder, an Informix Vice President. See SEC v. Walter Konigseder, Civil Action No. 00-3668 (MJJ) (N.D. CAL. MAY 17, 2001) (Order), Lit. Rel. No. 17016, AAE Rel. No. 1398 (May 23, 2001). For the original litigation release concerning the Commission's action against White, see Lit. Rel. No. 17855, AAE Rel. No. 1671 (Nov. 21, 2003). [SEC v. Phillip E. White, Civil Action No. C-02-5538, NDCA] (LR-18692; AAE Rel. 2001) INVESTMENT COMPANY ACT RELEASES SEPARATE ACCOUNT TEN OF INTEGRITY LIFE INSURANCE COMPANY An order has been issued on an application filed by Separate Account Ten of Integrity Life Insurance Company pursuant to Section 8(f) of the Investment Company Act declaring that it has ceased to be an investment company. (Rel. IC-26439 - May 3) WACHOVIA BANK NATIONAL ASSOCIATION, ET AL. A notice has been issued giving interested persons until June 1, 2004, to request a hearing on an application filed by Wachovia Bank National Association, et al. for an order exempting applicants from Sections 12(d)(1), 17(a) and 17(e) of the Investment Company Act, and permitting certain joint transactions under Section 17(d) of the Act and Rule 17d-1 under the Act. The order would permit certain registered management investment companies, and series thereof (Registered Lending Funds), (a) to invest cash collateral that is received in connection with a securities lending program in shares of certain money market funds beyond the limits set forth in Sections 12(d)(1)(A) and (B) of the Act, (b) to pay a lending agent, which may become an affiliated person of a Registered Lending Fund solely as a result of the Registered Lending Fund investing cash collateral in the money market funds, a fee based on a share of the revenue derived from securities lending activities, (c) to lend portfolio securities to broker-dealers, which may become affiliated persons of the Registered Lending Fund solely as a result of the Registered Lending Fund investing cash collateral in the money market funds, and (d) to engage in principal transactions with, and pay brokerage commissions to, broker-dealers that are affiliated persons of the Registered Lending Fund solely as a result of the Registered Lending Fund investing cash collateral in the money market funds. (Rel. IC- 26440 - May 3) ING USA ANNUITY & LIFE INSURANCE COMPANY, ET AL. An order has been issued pursuant to Section 26(c) of the Investment Company Act to ING USA Annuity & Life Insurance Company, ING Investors Trust (the Trust) et al. (collectively, the Applicants) approving the substitution of securities issued by certain registered investment companies to support certain in force variable life insurance policies and variable annuity contracts as follows: (1) shares of Fidelity Variable Insurance Products -- Money Market Portfolio (Initial Class) for Institutional Class shares of the ING Liquid Asset Portfolio of the Trust, formerly known as the Liquid Asset Portfolio; (2) Class O shares of The Alger American Fund - Alger American Small Capitalization Portfolio for Institutional Class shares of the ING J. P. Morgan Fleming Small Cap Equity Portfolio of the Trust; (3) Initial Class shares of Fidelity Variable Insurance Products -- Index 500 Portfolio for Institutional Class shares of the ING Stock Index Portfolio of the Trust; (4) shares of Fund for Life Series of the Trust for Service Class shares of the ING T. Rowe Price Capital Appreciation Portfolio of the Trust, formerly the Fully Managed Portfolio; (5) shares of Institutional Class shares of Janus Aspen Series - Growth Portfolio and Service Class Shares of Janus Aspen Series - Growth Portfolio for Institutional Class shares of the ING Van Kampen Equity Growth Portfolio of the Trust, formerly the Equity Growth Portfolio; (6) shares of Neuberger Berman Advisers Management Trust - Partners Portfolio for Institutional Class Shares of the ING Mercury Focus Value Portfolio of the Trust; and (7) Administrative Class shares of PIMCO Variable Insurance Trust - High Yield Bond Portfolio for Service Class shares of the ING PIMCO High Yield Bond Portfolio of the Trust. An order has also been issued pursuant to Section 17(b) of the Act to permit certain in- kind redemptions and purchases in connection with the substitution. (Rel. IC-26441 - May 3) HOLDING COMPANY ACT RELEASES ENRON CORP., ET AL. A notice has been issued giving interested persons until May 24, 2004, to request a hearing on proposals by Enron Corp. (Enron), a registered holding company, and its subsidiaries held as of the date of this notice (Applicants). Applicants request confirmation that certain additional nonutility subsidiaries of Enron are entitled to relief granted other Enron nonutility subsidiaries in connection with the financing order issued under File No. 70-10200 (Holding Co. Act Release No. 27809). Applicants also request authority to enter into a new debtor in possession agreement. (Rel. 35-27843) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change and Amendment No. 1 thereto submitted by the National Association of Securities Dealers to amend its Order Audit Trail System (OATS) rules relating to execution reports (SR-NASD-2004-023). (Rel. 34-49628) PROPOSED RULE CHANGES The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2003-69) to amend Article V, Section 4 and Article VI, Section 3 of the NASD By-Laws relating to failure to pay arbitration awards. Publication of the proposal is expected in the Federal Register during the week of May 3. (Rel. 34-49636) The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE- 2004-24) and Amendment No. 1 thereto to allow remote competing Designated Primary Market-Makers - e-DPMs. Publication of the proposal is expected in the Federal Register during the week of May 3. (Rel. 34- 49643) 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-1 BERRY PLASTICS CORP, 101 OAKLEY ST, P O BOX 959, EVANSVILLE, IN, 47710, 8124242904 - 0 ($1.00) Non-Convertible Debt, (File 333-115086 - May. 3) (BR. 06) N-2 Eaton Vance Floating-Rate Income Trust, THE EATON VANCE BUILDING, 255 STATE STREET, BOSTON, MA, 02109, 617-482-8260 - 50,000 ($1,000,000.00) Equity, (File 333-115087 - May. 3) (BR. 16) S-3 GENESEE & WYOMING INC, 66 FIELD POINT ROAD, GREENWICH, CT, 06830, 2036293722 - 0 ($91,607,778.56) Equity, (File 333-115088 - May. 3) (BR. 05) S-1 MEMEC INC, 3721 VALLEY CENTRE DRIVE, SAN DIEGO, CA, 92130, 8583148800 - 0 ($100,000,000.00) Equity, (File 333-115089 - May. 3) (BR. 36) F-3 ROYAL CARIBBEAN CRUISES LTD, 1050 CARIBBEAN WAY, MIAMI, FL, 33132, 3055396000 - 0 ($945,305,980.00) Unallocated (Universal) Shelf, (File 333-115090 - May. 3) (BR. 05) F-2 ELBIT VISION SYSTEMS LTD, PO BOX 140, NEW INDUSTRIAL PARK BLDG 7, YOQNEAM ISRAEL, L3, 20692, 97249936414 - 11,095,621 ($9,807,696.00) Other, (File 333-115095 - May. 3) (BR. 36) S-8 BANKNORTH GROUP INC/ME, TWO PORTLAND SQUARE, P O BOX 9540, PORTLAND, ME, 04112, 2077618500 - 329,401 ($6,996,477.24) Equity, (File 333-115096 - May. 3) (BR. 07) S-3 21ST CENTURY HOLDING CO, 4161 N W 5TH STREET, PLANTATION, FL, 33317, 9545819993 - 35,819 ($725,335.00) Equity, (File 333-115097 - May. 3) (BR. 01) S-8 MIDWAY GAMES INC, 2704 WEST ROSCOE STREET, CHICAGO, IL, 60618, 7739612222 - 0 ($57,132,671.00) Equity, (File 333-115098 - May. 3) (BR. 03) S-8 OCCIDENTAL PETROLEUM CORP /DE/, 10889 WILSHIRE BLVD, LOS ANGELES, CA, 90024, 3102088800 - 100,000 ($4,848,000.00) Equity, (File 333-115099 - May. 3) (BR. 04) S-3 PUBLIC SERVICE ELECTRIC & GAS CO, CORPORATE ACCOUNTING SERVICES, 80 PARK PLAZA, 9TH FLOOR, NEWARK, NJ, 07102-4194, 973-430-7000 - 2,500,000,000 ($2,500,000,000.00) Unallocated (Universal) Shelf, (File 333-115100 - May. 3) (BR. 02) S-8 BOULDER ACQUISITIONS INC, 211 W WALL, MIDLAND, TX, 79701, 8003514515 - 100,000 ($230,000.00) Debt Convertible into Equity, (File 333-115101 - May. 3) (BR. 02) F-3 SWEDISH EXPORT CREDIT CORP /SWED/, VASTRA TRADGARDSGATAN 11 B, STOCKHOLM SWEDEN, V7, 0 ($4,000,000,000.00) Non-Convertible Debt, (File 333-115102 - May. 3) (BR. 07) S-1 W&T OFFSHORE INC, 0 ($201,250,000.00) Equity, (File 333-115103 - May. 3) (BR. 04) F-3 ENTERRA ENERGY TRUST, 2600 500 4TH AVENUE S W, CALGARY ALBERTA, CANADA T2P 2V6, A0, 00000, 4032612686 - 1,049,400 ($14,382,027.00) Equity, (File 333-115104 - May. 3) (BR. 04) S-8 AFLAC INC, 1932 WYNNTON RD, COLUMBUS, GA, 31999, 7063233431 - 25,000,000 ($1,051,500,000.00) Equity, (File 333-115105 - May. 3) (BR. 01) S-1 ELECTRIC CITY CORP, 1280 LANDMEIER ROAD, ELK GROVE, IL, 60007, 8474371666 - 0 ($13,252,500.00) Equity, (File 333-115106 - May. 3) (BR. 36) S-3 HARKEN ENERGY CORP, 2815044000 - 5,833,333 ($1.00) Equity, (File 333-115107 - May. 3) (BR. 04) N-2 TS&W / CLAYMORE TAX-ADVANTAGED BALANCED FUND, C/O CLAYMORE SECURITIES, 210 N. HALE ST., WHEATON, IL, 60187, 6303152058 - 40 ($1,000,000.00) Equity, (File 333-115108 - May. 3) (BR. 17) S-8 EASTERN CO, 112 BRIDGE ST, P O BOX 460, NAUGATUCK, CT, 06770, 2037292255 - 100,000 ($1,583,500.00) Equity, (File 333-115109 - May. 3) (BR. 06) S-3 DAUGHERTY RESOURCES INC, 120 PROSPEROUS PLACE, SUITE 201, LEXINGTON, KY, 40509, 6062633948 - 1,305,525 ($7,767,873.75) Equity, (File 333-115111 - May. 3) (BR. 04) S-3 HEICO CORP, 3000 TAFT ST, HOLLYWOOD, FL, 33021, 3059876101 - 500,000 ($126,712,500.00) Other, (File 333-115112 - May. 3) (BR. 05) S-3 DRUGMAX INC, 12505 STARKEY RD, SUITE A, LARGO, FL, 33773, 7275330431 - 1,000,000 ($4,290,000.00) Equity, (File 333-115113 - May. 3) (BR. 01) S-1 PLIANT CORP, 1475 WOODFIELD ROAD, SCHAUMBURG, IL, 60173, 8479693300 - 0 ($1.00) Other, (File 333-115114 - May. 3) (BR. 06) S-4 QWEST SERVICES CORP, 1801 CALIFORNIA STREET, DENVER, CO, 80202, 303-992-1440 - 0 ($3,377,319,000.00) Other, (File 333-115115 - May. 3) (BR. ) S-4 QWEST COMMUNICATIONS INTERNATIONAL INC, 1801 CALIFORNIA ST, DENVER, CO, 80202, 3039921400 - 0 ($1,775,000,000.00) Other, (File 333-115116 - May. 3) (BR. 37) S-3 DYNTEK INC, 18881 VON KARMAN AVENUE, SUITE 250, IRVINE, CA, 92612, 949-955-0078 - 34,044,668 ($37,108,688.00) Equity, (File 333-115117 - May. 3) (BR. 08) S-3 PRO PHARMACEUTICALS INC, 189 WELLS ST, STE 200, NEWTON, MA, 02459, 6175590033 - 1,965,974 ($3.83) Equity, (File 333-115118 - May. 3) (BR. 01) S-4 QWEST CORP, 1801 CALIFORNIA ST, SUITE 2950, DENVER, CO, 80202, 3038963099 - 0 ($1,500,000,000.00) Other, (File 333-115119 - May. 3) (BR. 37) SB-2 PERFECT HEALTH CARE CORP, 4017 COLBY AVENUE, EVERETT, WA, 98201, 800-294-1211 - 22,256,000 ($5,564,000.00) Equity, (File 333-115120 - May. 3) (BR. 09) S-3 STRUCTURED ASSET MORTGAGE INVESTMENTS II INC, 383 MADISON AVENUE, NEW YORK, NY, 10179, 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-115122 - May. 3) (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 ------------------------------------------------------------------------------------------------ 1 800 FLOWERS COM INC DE X X 04/22/04 AAON INC NV X 04/19/04 AARON RENTS INC GA X 04/26/04 ABIGAIL ADAMS NATIONAL BANCORP INC DE X X 04/23/04 ABRAMS INDUSTRIES INC GA X X 04/16/04 ACCREDO HEALTH INC DE X 05/03/04 ADMINISTAFF INC \DE\ DE X X 05/03/04 ADZONE RESEARCH INC DE X 05/03/04 AEGIS COMMUNICATIONS GROUP INC DE X X 04/29/04 ALADDIN SYSTEMS HOLDINGS INC NV X 04/16/04 ALEXANDRIA REAL ESTATE EQUITIES INC MD X X 05/03/04 ALLEGHENY TECHNOLOGIES INC DE X X 05/02/04 ALLOY INC DE X 05/03/04 AMERICAN CAPITAL PARTNERS LIMITED INC NV X X X 10/28/03 AMERICAN CAPITAL STRATEGIES LTD X 05/03/04 AMERICAN SOUTHWEST HOLDINGS INC DE X X 12/03/02 AMERICAN SOUTHWEST HOLDINGS INC DE X 09/17/03 AMERICAN WOODMARK CORP VA X 04/30/04 AMERISTAR CASINOS INC NV X X 04/30/04 AMERITYRE CORP NV X 12/31/03 ANCHOR BANCORP WISCONSIN INC WI X 05/03/04 ANDREW CORP DE X X 04/29/04 APPLIANCE RECYCLING CENTERS OF AMERIC MN X X 04/27/04 APPLIANCE RECYCLING CENTERS OF AMERIC MN X X 04/29/04 APPLIANCE RECYCLING CENTERS OF AMERIC MN X X 04/29/04 ARCH CAPITAL GROUP LTD DE X X 05/03/04 ARCH CHEMICALS INC VA X X 05/03/04 ARMSTRONG HOLDINGS INC /PA/ PA X X 04/29/04 ARRAY BIOPHARMA INC DE X 05/03/04 ASBURY AUTOMOTIVE GROUP INC DE X 05/03/04 ASSOCIATED BANC-CORP WI X 04/28/04 ASSOCIATED BANC-CORP WI X 04/28/04 AMEND AVADO BRANDS INC GA X X 05/03/04 AVANEX CORP DE X 05/03/04 AXIS CAPITAL HOLDINGS LTD X 05/03/04 BANK ONE CORP DE X X 05/03/04 BANKNORTH GROUP INC/ME ME X X 04/30/04 BAR HARBOR BANKSHARES ME X 05/03/04 BB&T CORP NC X 04/29/04 BEASLEY BROADCAST GROUP INC DE X X 05/03/04 BECKMAN COULTER INC DE X X 05/03/04 BECKMAN COULTER INC DE X X 05/03/04 BLYTH INC DE X 04/30/04 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 10/01/98 BROADWAY FINANCIAL CORP \DE\ DE X X 04/29/04 BSB BANCORP INC DE X X 04/28/04 CABCO SERIES 2002-1 TRUST DE X X 05/01/04 CACI INTERNATIONAL INC /DE/ DE X 04/30/04 CAMCO FINANCIAL CORP DE X X 04/30/04 CANADA SOUTHERN PETROLEUM LTD A5 X X 05/03/04 CANADIAN DERIVATIVES CLEARING CORP A6 X 04/30/04 CAPITAL ENVIRONMENTAL RESOURCE INC A6 X 05/03/04 CAPITAL GROWTH SYSTEMS INC /FL/ FL X 04/26/04 CAPITOL REVOLVING HOME EQUITY LOAN TR MD X 04/20/04 CAPRIUS INC DE X X 04/27/04 CARDIAC SCIENCE INC DE X X 05/03/04 CARVER BANCORP INC DE X X 04/30/04 CATALINA MARKETING CORP/DE DE X X 05/03/04 CAVALRY BANCORP INC TN X 04/30/04 CBRL GROUP INC TN X X 05/03/04 CENDANT CORP DE X X 05/03/04 CENTURY BUSINESS SERVICES INC DE X X 04/27/04 CEPHALON INC DE X X 05/03/04 CERUS CORP DE X X 05/03/04 CHICAGO RIVET & MACHINE CO IL X 05/03/04 CIENA CORP DE X X 05/03/04 CITGO PETROLEUM CORP DE X X 05/03/04 CITIGROUP MORTGAGE LOAN TRUST SERIES X 04/26/04 CITIZENS FIRST FINANCIAL CORP DE X X 04/30/04 CNA FINANCIAL CORP DE X X 04/30/04 CNA SURETY CORP DE X X 05/03/04 COAST CASINOS INC NV X 04/30/04 COLLEGIATE PACIFIC INC DE X 04/30/04 COLLINS & AIKMAN CORP DE X X 04/30/04 COLUMBIA BANKING SYSTEM INC WA X X 04/28/04 COMMERCIAL NATIONAL FINANCIAL CORP /P PA X 03/31/04 AMEND COMMUNITY BANK SHARES OF INDIANA INC IN X 04/29/04 COTELLIGENT INC DE X X 03/02/04 AMEND CROMPTON CORP DE X X 05/03/04 CUTERA INC DE X X 05/03/04 CWALT INC X X 04/30/04 CWMBS INC DE X X 04/30/04 CWMBS INC DE X X 04/30/04 CWMBS INC DE X X 04/30/04 CWMBS INC DE X X 04/30/04 DADE BEHRING HOLDINGS INC DE X X 04/29/04 DAVITA INC DE X X 05/03/04 DAYTON POWER & LIGHT CO OH X 04/30/04 DIEBOLD INC OH X 04/30/04 DIGITAL ANGEL CORP DE X X 05/03/04 DIGITAL FUSION INC/NJ/ DE X 04/30/04 DONALDSON CO INC DE X X 04/30/04 DONLAR CORP IL X X 04/08/04 DPL INC OH X 04/30/04 DYNTEK INC DE X X 05/03/04 E LOAN INC DE X X X 04/29/04 EFC BANCORP INC DE X X 04/30/04 EFJ INC DE X X 05/03/04 EL PASO CGP CO DE X X 05/03/04 EL PASO CORP/DE DE X X 05/03/04 EL PASO PRODUCTION HOLDING CO DE X X 05/03/04 ELAMEX SA DE CV X 05/03/04 ELECTRIC CITY CORP DE X X 04/30/04 ENCORE ACQUISITION CO DE X X 04/30/04 ENTERPRISE PRODUCTS PARTNERS L P DE X X 05/03/04 ENVIRONMENTAL SOLUTIONS WORLDWIDE INC FL X X 04/23/04 EOG RESOURCES INC DE X X 05/03/04 EQUITY MARKETING INC DE X X 04/29/04 ESSEX CORPORATION VA X X 04/30/04 EVANS BOB FARMS INC DE X X 05/03/04 EVERTRUST FINANCIAL GROUP INC WA X X 04/20/04 FEDERAL SCREW WORKS MI X X 04/23/04 FEDERAL TRUST CORP FL X X 04/30/04 FELCOR LODGING TRUST INC MD X 05/03/04 FIRST CANADIAN AMERICAN HOLDING CORP DE X X X 05/03/04 FIRST HEALTH GROUP CORP DE X 05/03/04 FIRST HORIZON ASSET SECURITIES INC DE X X 04/30/04 FIRST HORIZON ASSET SECURITIES INC DE X X 04/30/04 FIRST UNION COMMERCIAL MORTGAGE SECUR NC X 04/18/04 FORD MOTOR CO DE X X 05/03/04 FORD MOTOR CREDIT CO DE X X 05/03/04 FRANKFORT TOWER INDUSTRIES INC DE X X 04/27/04 FURNITURE BRANDS INTERNATIONAL INC DE X 05/03/04 FX ENERGY INC NV X X 04/27/04 GEN PROBE INC DE X X 05/03/04 GENESEE & WYOMING INC DE X 05/03/04 GENESEE & WYOMING INC DE X 05/03/04 GENTA INC DE/ DE X 05/03/04 GENTEK INC DE X 05/03/04 GLOBAL EPOINT INC NV X X 04/05/04 GRAFTECH INTERNATIONAL LTD DE X 05/03/04 GREAT SOUTHERN BANCORP INC DE X X 05/03/04 HANMI FINANCIAL CORP DE X X X 04/30/04 HEALTHSOUTH CORP DE X X 05/03/04 HERCULES INC DE X X 04/29/04 HI TECH PHARMACAL CO INC NY X 05/03/04 HOME SOLUTIONS OF AMERICA INC DE X X 05/03/04 HOPFED BANCORP INC DE X 04/28/04 HORIZON OFFSHORE INC DE X X 04/30/04 HOVNANIAN ENTERPRISES INC DE X 03/08/04 IASIS HEALTHCARE CORP DE X X 05/03/04 ICOS CORP / DE DE X 05/03/04 IMMUNE RESPONSE CORP DE X X 04/30/04 IMPERIAL PARKING CORP DE X X 04/29/04 IN STORE MEDIA SYSTEMS INC NV X X 03/01/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC X X 02/27/04 INFORM WORLDWIDE HOLDINGS INC CO X 05/03/04 INNOVATIVE SOLUTIONS & SUPPORT INC PA X X 04/29/04 INPUT OUTPUT INC DE X X 05/03/04 INTERACTIVECORP DE X X 05/03/04 INTERNATIONAL BUSINESS MACHINES CORP NY X 05/03/04 INTERSTATE POWER & LIGHT CO IA X 05/03/04 INTEST CORP DE X X X 04/28/04 INVESTMENT TECHNOLOGY GROUP INC DE X 05/03/04 IRWIN FINANCIAL CORPORATION IN X X X X 05/03/04 IRWIN FINANCIAL CORPORATION IN X X 05/03/04 J P MORGAN CHASE & CO DE X X 05/03/04 JONES LANG LASALLE INC MD X X 05/03/04 KANEB PIPE LINE OPERATING PARTNERSHIP DE X X 04/30/04 KANEB PIPE LINE PARTNERS L P DE X X 04/30/04 KANEB SERVICES LLC DE X X 04/30/04 KANSAS CITY SOUTHERN DE X X 03/31/04 KEY ENERGY SERVICES INC MD X X X 05/03/04 KNIGHTSBRIDGE FINE WINES INC NV X X X 05/03/04 LARSCOM INC DE X 05/03/04 LASALLE RE HOLDINGS LTD X X 04/20/04 LAWSON SOFTWARE INC DE X X 05/03/04 LESCO INC/OH OH X 04/29/04 LEVITT CORP X 05/03/04 LIBERATE TECHNOLOGIES DE X X 04/30/04 LIBERTE INVESTORS INC DE X X 04/30/04 LITHIA MOTORS INC OR X X 05/03/04 LITHIA MOTORS INC OR X X 05/03/04 AMEND LOEWS CORP DE X X 05/03/04 LUMENIS LTD X X X 05/03/04 MACROVISION CORP DE X X 05/03/04 MADISON GAS & ELECTRIC CO WI X X 04/30/04 MAIL WELL INC CO X 05/03/04 MALAN REALTY INVESTORS INC MI X X 04/29/04 MANITOWOC CO INC WI X 04/30/04 MASCO CORP /DE/ DE X X 05/03/04 MASTERCARD INC DE X X 05/03/04 MAXWELL SHOE CO INC DE X 05/03/04 MEADOWBROOK INSURANCE GROUP INC MI X X 04/30/04 MEDIA GENERAL INC VA X 05/03/04 MEDICIS PHARMACEUTICAL CORP DE X X 04/29/04 MERCHANTS & MANUFACTURERS BANCORPORAT WI X X 04/30/04 MERCURY GENERAL CORP CA X X 05/03/04 MERRILL LYNCH & CO INC DE X 05/03/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE X X 04/29/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE X X 04/23/04 MESA AIR GROUP INC NV X X 04/30/04 METLIFE INC DE X 05/03/04 MGE ENERGY INC WI X X 04/30/04 MICROSOFT CORP WA X 05/03/04 MIKOHN GAMING CORP NV X X 05/03/04 MIM CORP DE X X 04/29/04 MOBIUS MANAGEMENT SYSTEMS INC DE X 05/03/04 MODTECH HOLDINGS INC CA X X 04/29/04 MONROE JAMES BANCORP INC VA X X 05/03/04 MONTEREY PASTA CO DE X X 05/03/04 MORGAN STANLEY ABS CAPITAL I INC DE X X 04/29/04 MORGAN STANLEY ABS CAPITAL I INC TRUS DE X X 04/16/04 MORTGAGE PASS- THROUGH CERTIFICATES S DE X X 05/01/04 MULTIMEDIA GAMES INC TX X X 05/03/04 NANOGEN INC DE X 05/03/04 NATIONAL WATERWORKS INC X X X 05/03/04 NATURAL ALTERNATIVES INTERNATIONAL IN DE X X 05/03/04 NAVISITE INC DE X X 04/29/04 NEIGHBORCARE INC PA X X 04/30/04 NEIMAN MARCUS GROUP INC DE X 05/03/04 NEOPHARM INC DE X X 05/03/04 NEUROCRINE BIOSCIENCES INC CA X X 05/03/04 NEW JERSEY RESOURCES CORP NJ X X 05/03/04 NICOR INC IL X 05/03/04 NORTH AMERICAN SCIENTIFIC INC DE X X 05/03/04 NORTH EUROPEAN OIL ROYALTY TRUST DE X X 04/30/04 NRG ENERGY INC DE X X 04/29/04 NRG ENERGY INC DE X X 04/27/04 NRG ENERGY INC DE X X 05/03/04 NVE CORP /NEW/ MN X 04/30/04 NYER MEDICAL GROUP INC FL X 05/03/04 ODYSSEY HEALTHCARE INC DE X X 05/03/04 OGE ENERGY CORP OK X 05/03/04 OLD LINE BANCSHARES INC X X 05/03/04 OLIN CORP VA X X 05/03/04 ONE VOICE TECHNOLOGIES INC NV X X 04/19/04 ONEIDA LTD NY X X 04/30/04 ONYX ACCEPTANCE CORP DE X X 05/03/04 ONYX ACCEPTANCE CORP DE X X 04/29/04 ONYX ACCEPTANCE CORP DE X X 04/30/04 OPEN TEXT CORP K6 X 02/19/04 AMEND OPINION RESEARCH CORP DE X X 05/03/04 ORIENT EXPRESS HOTELS LTD X X 05/03/04 OSCIENT PHARMACEUTICALS CORP MA X X 05/03/04 OSI SYSTEMS INC CA X X 04/29/04 OUTDOOR CHANNEL HOLDINGS INC AK X X 05/03/04 OYO GEOSPACE CORP DE X X 05/03/04 PAB BANKSHARES INC GA X 05/03/04 PASS THROUGH CERTIFICATES SERIES 200 DE X X 05/01/04 PHARMACOPEIA DRUG DISCOVERY INC DE X X 04/30/04 PHARMACOPEIA INC DE X X 04/30/04 PILGRIMS PRIDE CORP DE X 04/26/04 PNC MORTGAGE SEC CORP MORT PASS THR C DE X X 05/01/04 POPE & TALBOT INC /DE/ DE X 05/03/04 PRIME COMPANIES INC DE X 05/03/04 PROSOFTTRAINING COM NV X X 04/29/04 PUREZZA GROUP INC X X X 04/23/04 AMEND QUANTUM CORP /DE/ DE X 05/03/04 RADVIEW SOFTWARE LTD X X X 05/03/04 RANGE RESOURCES CORP DE X X 04/30/04 RELM WIRELESS CORP NV X X 04/30/04 REVLON CONSUMER PRODUCTS CORP DE X 05/03/04 REVLON INC /DE/ DE X 05/03/04 REVLON INC /DE/ DE X 05/03/04 RIDGEWOOD ELECTRIC POWER TRUST IV DE X 03/31/04 RIDGEWOOD ELECTRIC POWER TRUST V DE X 03/31/04 RIGGS NATIONAL CORP DE X X X 04/29/04 ROCK OF AGES CORP DE X X X 05/03/04 ROTECH HEALTHCARE INC DE X X 04/29/04 ROWAN COMPANIES INC DE X X 05/03/04 SAMSONITE CORP/FL DE X 04/30/04 SAUER DANFOSS INC DE X X 05/03/04 SEA CONTAINERS LTD /NY/ X X 05/03/04 SEA CONTAINERS LTD /NY/ X X 04/28/04 SEACOR SMIT INC DE X X 05/03/04 SECOND BANCORP INC OH X 05/03/04 SELIGMAN QUALITY MUNICIPAL FUND INC MD X X 05/03/04 SELIGMAN SELECT MUNICIPAL FUND INC MD X X 05/03/04 SENIOR HOUSING PROPERTIES TRUST MD X 05/03/04 SIERRA HEALTH SERVICES INC NV X 05/03/04 SILGAN HOLDINGS INC DE X X 05/03/04 SIRNA THERAPEUTICS INC CO X X 04/30/04 SJW CORP CA X X 03/31/04 SLM FUNDING LLC DE X X 04/26/04 SOHU COM INC DE X 04/28/04 SONGZAI INTERNATIONAL HOLDING GROUP I NV X X 05/03/04 AMEND SOURCE DIRECT HOLDINGS INC NV X 04/30/04 SOURCE DIRECT HOLDINGS INC NV X 05/01/04 SOUTHWEST WATER CO DE X X 04/30/04 SPECTRUM SCIENCES & SOFTWARE HOLDINGS DE X X 05/03/04 SRA INTERNATIONAL INC DE X X 05/03/04 STRUCTURED ASSET SECURITIES CORP DE X 04/30/04 SUNLINK HEALTH SYSTEMS INC OH X 04/27/04 SUPERTEX INC CA X X 03/31/04 SYNERGY FINANCIAL GROUP INC /NJ/ NJ X X 04/28/04 Taylor Madison Corp X X 04/23/04 TECHNOLOGY RESEARCH CORP FL X X X 03/31/04 TEMECULA VALLEY BANCORP INC DE X 04/30/04 TENNECO AUTOMOTIVE INC DE X X 04/30/04 TEXAS PACIFIC LAND TRUST X 05/03/04 TIME WARNER TELECOM INC DE X X 05/03/04 TITANIUM METALS CORP DE X X 05/03/04 TRANSACT TECHNOLOGIES INC DE X X 05/03/04 TRANSACTION SYSTEMS ARCHITECTS INC DE X X 04/27/04 TRENWICK AMERICA CORP DE X X 04/20/04 TRENWICK GROUP LTD X X 04/20/04 TRM CORP OR X X 04/29/04 TRUMP ATLANTIC CITY ASSOCIATES NJ X X X 04/30/04 TRUSTCO BANK CORP N Y NY X 05/03/04 TULARIK INC DE X 04/07/04 UNITED COMPANIES CORP X X 04/30/04 UNITED DEFENSE INDUSTRIES INC DE X X 04/26/04 UNITED ONLINE INC DE X X 05/03/04 URANIUM RESOURCES INC /DE/ DE X X 05/03/04 US ONCOLOGY INC DE X 04/27/04 VANS INC DE X 04/27/04 VIROLOGIC INC DE X X X 05/03/04 VITAL IMAGES INC MN X X 02/18/04 AMEND VITROTECH CORP NV X 02/03/04 AMEND WADDELL & REED FINANCIAL INC DE X 04/29/04 WAMU MORTGAGE PASS THROUGH CERT SERIE DE X X 05/01/04 WAMU MORTGAGE PASS THROUGH CERT SERIE DE X X 05/01/04 WAMU MORTGAGE PASS THROUGH CERTIFICAT DE X X 05/01/04 WAMU MORTGAGE PASS THROUGH CERTIFICAT DE X X 05/01/04 WAMU MORTGAGE PASS THROUGH CERTIFICAT DE X X 05/01/04 WAMU MORTGAGE PASS THROUGH CERTIFICAT DE X X 05/01/04 WAMU MORTGAGE PASS THROUGH CERTS SERI DE X X 05/01/04 WAMU MORTGAGE PASS THRU CERTIFICATE S DE X X 05/01/04 WAMU MORTGAGE PASS-THROUGH CERTIFICAT DE X X 05/01/04 WAMU MORTGAGE PASS-THROUGH CERTIFICAT DE X X 05/01/04 WASHINGTON BANKING CO WA X 03/31/04 WASHINGTON MUTUAL MOR SEC CORP MOR PA DE X X 05/01/04 WASHINGTON MUTUAL MOR SEC CORP MOR PA DE X X 05/01/04 WASHINGTON MUTUAL MOR SEC CORP MOR PA DE X X 04/01/04 WASHINGTON MUTUAL MORT SEC CORP PAS T DE X X 05/01/04 WASHINGTON MUTUAL MORT SEC CORP PAS T DE X X 05/01/04 WASHINGTON MUTUAL MORTGAGE SEC CORP M DE X X 05/01/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X X 05/01/04 WASHINGTON MUTUAL MSC MORT PASS THROU DE X X 05/01/04 WASHINGTON MUTUAL MSC MORT PASS-THROU DE X X 05/01/04 WASHINGTON MUTUAL MSC MORTGAGE PASS T DE X X 05/01/04 WASHINGTON POST CO DE X X 04/30/04 WATER PIK TECHNOLOGIES INC DE X X 04/30/04 WAYNE SAVINGS BANCSHARES INC /DE/ DE X X 04/29/04 WENDYS INTERNATIONAL INC OH X X 05/03/04 WEYERHAEUSER CO WA X X 04/29/04 WFS RECEIVABLES CORP 3 CA X X 04/21/04 WISCONSIN ENERGY CORP WI X 05/03/04 WMAU MORTGAGE PASS THROUGH CERTIFICAT DE X X 05/01/04 ZEPPELIN ENERGY INC DE X 04/26/04