SEC NEWS DIGEST Issue 2004-107 June 3, 2004 ENFORCEMENT PROCEEDINGS BRUCE BATES SANCTIONED FOR SUPERVISORY FAILURES On June 2, the Commission issued an Order Making Findings and Imposing Remedial Sanctions Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Order) against Bruce Joe Bates. The Order finds that, during Bates' tenure as a branch office manager for Schneider Securities, Inc. (Schneider), a Denver based registered broker-dealer, Bates failed reasonably to supervise a registered representative from December 2000 through April 2001. According to the Order, from December 2000 through April 2001, the registered representative made misstatements of material facts to Schneider customers, including false statements that: (i) analyst research reports for two securities existed and would be published by Schneider in December 2000; (ii) a hedge fund purportedly would be formed to invest millions of dollars in two securities; (iii) Schneider customers would not owe any funds for margin purchases; and (iv) Schneider customers would not receive margin calls on securities purchased on margin. The Order also finds that the registered representative gave baseless stock price predictions for two securities to Schneider customers, recommended unsuitable margin trading to several Schneider customers with modest financial profiles, and failed to follow sell instructions from several Schneider customers. According to the Order, Bates failed to follow the firm's procedures regarding heightened supervision of that registered representative and failed to respond to red flags relating to the registered representative's misconduct. The Order finds that Bates also failed to follow-up on a customer complaint relating the registered representative's misconduct. The Order finds that Bates failed reasonably to supervise the registered representative with a view to preventing violations of the securities laws. The Order bars Bates from association with any broker or dealer in a supervisory capacity and bars Bates from association with any broker or dealer in any capacity with a right to reapply after two years. Moreover, the Order imposed a civil money penalty of $15,000 but did not impose a larger penalty based upon representations in Bates' sworn financial statements. Bates consented to the issuance of the Order without admitting or denying any of the findings in the civil administrative proceeding. (Rel. 34-49790; File No. 3-11346) IN THE MATTER OF EDWARD BECKER An Administrative Law Judge has issued an Initial Decision in the matter of Edward Becker (Becker). The Initial Decision finds that Becker, a former registered representative, was criminally convicted, sentenced to prison, and ordered to pay restitution for conspiracy to commit securities fraud, wire fraud, and mail fraud in violation of 18 U.S.C. 371 and for securities fraud in violation of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Initial Decision further finds that Becker's conduct involved participation in an offering of penny stock. The Initial Decision bars Becker from association with any broker or dealer and from participating in any offering of penny stock. (Initial Decision No. 252; File No. 3-11367) SEC CHARGES SYMBOL TECHNOLOGIES, INC. AND 11 FORMER SYMBOL EXECUTIVES WITH SECURITIES FRAUD On June 3, the Commission filed a civil injunctive action in the U.S. District Court for the Eastern District of New York charging Symbol Technologies, Inc. (Symbol), with securities fraud and related violations. The SEC also charged eleven former Symbol executives in connection with their roles in the fraud. Symbol has agreed to settle the Commission's charges by paying a $37 million penalty and consenting to injunctive relief. The entire amount of the penalty will be distributed to injured investors. The SEC's complaint alleges that from at least 1998 until early 2003, Symbol and the other defendants engaged in numerous fraudulent accounting practices and other misconduct that had a cumulative net impact of over $230 million on Symbol's reported revenue and over $530 million on its pre-tax earnings. Based in Holtsville, New York, Symbol supplies mobile information systems using bar code scanners and related technology and its stock is publicly traded on the New York Stock Exchange. In addition to Symbol, the Commission's complaint names the following individual defendants who worked at Symbol during the relevant period: Tomo Razmilovic, age 62, former President and CEO; Kenneth Jaeggi, age 58, former CFO; Leonard Goldner, age 56, former General Counsel; Brian Burke, age 57, former Senior Vice President of Worldwide Operations and the former Chief Accounting Officer; Michael DeGennaro, age 39, former Senior Vice President of Finance; Frank Borghese, age 49, former Senior Vice President of Worldwide Sales and Service; Christopher DeSantis, age 38, former Vice President of Sales Finance; James Heuschneider, age 47, former Director of Customer Service Finance; Gregory Mortenson, age 38, former Senior Director of Finance; James Dean, age 34, former Manager and Director of Operations Finance; and Robert Donlon, age 37, former Director of Sales Operations. The complaint alleges that Symbol and other defendants engaged in a fraudulent scheme to inflate revenue, earnings and other measures of financial performance in order to create the false appearance that Symbol had met or exceeded its financial projections. Razmilovic and others fostered a "numbers driven" corporate culture obsessed with meeting Wall Street estimates. With no regard for generally accepted accounting principles or their financial reporting obligations, defendants used the following fraudulent schemes to align Symbol's reported financial results with market expectations: (a) a "Tango sheet" process through which baseless accounting entries were made to conform the raw quarterly results to management's projections; (b) the fabrication and misuse of restructuring and other non-recurring charges to artificially reduce operating expenses, create "cookie jar" reserves and further manage earnings; (c) channel stuffing and other revenue recognition schemes, involving both product sales and customer services; and (d) the manipulation of inventory levels and accounts receivable data to conceal the adverse side effects of the revenue recognition schemes. Razmilovic, Jaeggi, Burke, DeGennaro and Borghese directed the fraud, while DeSantis, Heuschneider, Mortenson, Dean and Donlon implemented the schemes. While the accounting fraud was occurring, Goldner manipulated stock option exercise dates to enable select senior executives, including himself, to profit unfairly at the company's expense. The Commission's complaint alleges that by engaging in this conduct, the defendants violated antifraud provisions of the federal securities laws, and also violated, or are secondarily liable for Symbol's violations of, numerous reporting, record-keeping, internal control and proxy solicitation provisions. Specifically, the complaint alleges that Symbol violated Section 17(a) of the Securities Act of 1933 (Securities Act) and Sections 10(b), 13(a), 13(b)(2) and 14(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 12b-20, 13a-1, 13a- 13, 14a-3 and 14a-9. Each individual defendant is alleged to have violated Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5 and 13b2-1. Razmilovic, Jaeggi, Goldner and Burke are also alleged to have violated Section 17(a) of the Securities Act, and Goldner is alleged to have also violated Section 16(a) of the Exchange Act and Rule 16a-3. In addition, the complaint alleges that Razmilovic, Jaeggi, Burke and DeGennaro made, or directed others to make, false statements to Symbol's accountants in violation of Exchange Act Rule 13b2-2. The complaint seeks final judgments enjoining violations of these provisions of the federal securities laws; ordering all defendants to pay disgorgement and civil money penalties; and barring defendants Razmilovic, Jaeggi, Goldner, Burke, DeGennaro and Borghese from acting as an officer or director of any public company. With out admitting or denying the Commission's allegations, Symbol has consented to a judgment requiring it to pay nominal disgorgement and a $37 million penalty, all of which will be distributed to injured investors, enjoining it from future violations of the securities laws, and imposing other remedial relief. Dean has also agreed, without admitting or denying the allegations, to the imposition of the injunctive relief sought by the Commission. The Commission's claims for disgorgement and civil penalties against Dean, and all of its claims against the other individual defendants, remain pending. The Commission acknowledges the assistance and cooperation of the U.S. Attorney's Office for the Eastern District of New York and the U.S. Postal Inspection Service in this matter. [SEC v. Symbol Technologies, Inc., Tomo Razmilovic, Kenneth Jaeggi, Leonard Goldner, Brian Burke, Michael DeGennaro, Frank Borghese, Christopher DeSantis, James Heuschneider, Gregory Mortenson, James Dean and Robert Donlon, 04 CV 2276 (LDW) EDNY] (LR-18734; AAE Rel. 2029; Press Rel. 2004-74) SEC OBTAINS FRAUD JUDGMENT AGAINST JONATHON BENTLEY-STEVENS AND DAVID KIRK The Commission announced that on March 23, 2004, a federal judge in San Diego, California, entered a Final Judgment of Permanent Injunction and Other Relief against defendants Jonathon Bentley-Stevens and David A. Kirk. The judge entered the Final Judgment following a Feb. 27, 2004, unanimous jury verdict finding that Stevens and Kirk violated the antifraud provisions of the federal securities laws, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Commission's complaint alleged that Stevens and Kirk committed fraud in connection with the purchase or sale of securities issued by Global Timber Corporation, a public company. Specifically, the Commission alleged that, from at least November 1995 through December 1996, Stevens and Kirk misrepresented to the public that Global had the right to harvest certain timber located in the Philippines. By this misrepresentation, Stevens and Kirk grossly overstated Global's financial condition. Stevens and Kirk incorporated these false statements in documents submitted to market makers, the National Association of Securities Dealers, and the Commission. [SEC v. Global Timber Corporation, Stephen J. Sand, Jose F. Garcia, Jonathon Bentley- Stevens, David A. Kirk, and Pamela J. Vega, Civil Action No. 98 CV 1072 DMS, SDCA] (LR-18735) COMMISSION OBTAINS BROKER-DEALER BARS AGAINST SEVEN RESPONDENTS, PENNY STOCK BARS AGAINST FOUR RESPONDENTS, AND INSTITUTES ADMINISTRATIVE PROCEEDINGS AGAINST FOUR OTHERS IN BROKER BRIBERY FRAUD CASE On June 2, the Commission instituted and simultaneously settled administrative proceedings against Leonard Alexander Ruge, Mac Beagelman, Michael Scott Symons, Stephen Evers, Eugene Flaksman, Daniel Kolchkov, Jeff Sanders and Mark Zaborsky. Pursuant to their offers of settlement, Ruge, Symons, Evers, Flaksman, Kolchkov, Sanders and Zaborsky consented to be barred from associating with any broker or dealer, and Beagelman, Evers, Sanders and Zaborsky consented to be barred from participating in any offering of a penny stock. The proceedings were based upon the entry of permanent injunctions against the respondents in SEC v. Leonard Alexander Ruge, et al., 97 Civ. 9306 (DAB) (SEC v. Ruge), and convictions in related criminal proceedings against all the respondents except Evers, who was not criminally charged. On June 2, the Commission also instituted administrative proceedings against Richard Wolff, Alex Grinshpon, Alex Solon and Jeffrey Stone based upon the entry of permanent injunctions against them in SEC v. Ruge, and their related criminal convictions. A hearing will be scheduled before an administrative law judge to determine whether the allegations against Wolff, Grinshpon, Solon and Stone are true, to afford Wolff, Grinshpon, Solon and Stone an opportunity to establish any defenses, and to determine what, if any, remedial action is appropriate and in the public interest. Pursuant to the Commission's Rules of Practice, an initial decision shall be issued by the administrative law judge within 210 days from service of the Order Instituting Proceedings. In SEC v. Ruge, the court entered permanent injunctions against Beagelman, Evers, Kolchkov, Sanders, Zaborsky, Grinshpon, Solon and Stone on June 26, 2003; against Wolff on July 2, 2003; and against Ruge, Symons and Flaksman on Oct. 28, 2003. In connection with those injunctions, the court also barred defendants Ruge, Symons, Flaksman, Kolchkov, Wolff, Grinshpon, Solon and Stone from participating in any offering of a penny stock. All the defendants except for Wolff, Grinshpon, Solon and Stone consented to the entry of the relief against them in the civil action without admitting or denying the allegations in the Commission's complaint. Injunctions and penny stock bars were entered against the four non-settling defendants by default. The Commission's complaint in SEC v. Ruge, which also named Richard Balber as a defendant, alleged that, from June 1995 through February 1996, the defendants engaged in a fraudulent scheme to manipulate the public trading market for the securities of International Investment Group Ltd. (IIGR) through the payment of bribes to various registered representatives and other individuals who sold IIGR stock to retail investors without disclosing the receipt of the bribes. The Commission's complaint charged all of the defendants with violations of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. All of the defendants except for Balber and Evers were also convicted in parallel criminal actions based on the same conduct underlying the Commission's complaint. On May 12, 2004, the court permanently enjoined Balber from further violations of the federal securities laws and barred him from participating in any offering of a penny stock. Balber is the last of the thirteen defendants to be enjoined in the civil action. The Commission had previously dismissed its complaint against a fourteenth defendant, Mark Furman, who died after the complaint was filed. The entry of the injunction and penny stock bar against Balber concludes the civil action. For further information, see Exchange Act Release No. 34- 39605 (Feb. 2, 1998), Litigation Release No. 15595 (Dec. 18, 1997) and Exchange Act Release No. 34-37807 (Oct. 10, 1996). (Rels. 34-49794, File No. 3-11506; 34-49795, File No. 11507; [SEC v. Leonard Alexander Ruge, et al., 97 Civ. 9306 (DAB) SDNY] (LR-18736) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-NYSE-2004-16) filed by the New York Stock Exchange relating to revised Uniform Application for Securities Industry Registration or Transfer (Form U4) and revised Uniform Termination Notice for Securities Industry Registration (Form U5). Publication of the notice is expected in the Federal Register during the week of May 31, 2004. (Rel. 34- 49779) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-Phlx-2003-68) and granted accelerated approval of Amendment No. 3 thereto submitted by the Philadelphia Stock Exchange to adopt a new rule regarding nullification and adjustment of orders. Publication of the notice is expected in the Federal Register during the week of May 31, 2004. (Rel. 34-49785) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-PCX-2004-40) and Amendment No. 1 thereto filed by the Pacific Exchange, through its subsidiary, Pacific Exchange Equities, Inc, regarding post-trade anonymity for ETP Holders, has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication in the Federal Register is expected during the week of May 31, 2004. (Rel. 34-49787) The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2004-083), which became effective upon filing under Section 19(b)(3)(A) of the Securities Exchange Act, to allow members to submit non-standard settlement trades to the Nasdaq Market Center trade reporting service for comparison and transmission to the National Securities Clearing Corporation. Publication in the Federal Register is expected during the week of June 7. (Rel. 34-49796) 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: . SB-2 SMARTIRE SYSTEMS INC, 150 13151 VANIER PL, RICHMOND BC CANADA, A1, V6V 2J1, 6042769884 - 93,605,769 ($8,798,942.29) Equity, (File 333-116064 - Jun. 2) (BR. 36) S-3 WIRELESS AGE COMMUNICATIONS INC, 1150 ROSE STREET, REGINA, REGINA, A9, S49 1Z6, (306) 539-1666 - 387,500 ($620,000.00) Equity, (File 333-116065 - Jun. 2) (BR. 04) S-4 Gold Kist Holdings Inc., 244 PERIMETER CENTER PARKWAY, N.E., ATLANTA, GA, 30346, 404-393-5000 - 0 ($251,179,000.00) Equity, (File 333-116066 - Jun. 2) (BR. 04) S-1 Gold Kist Holdings Inc., 244 PERIMETER CENTER PARKWAY, N.E., ATLANTA, GA, 30346, 404-393-5000 - 0 ($331,200,000.00) Equity, (File 333-116067 - Jun. 2) (BR. 04) S-1 GENWORTH FINANCIAL INC, 0 ($1,900,000,000.00) Non-Convertible Debt, (File 333-116069 - Jun. 2) (BR. 01) S-8 GENERAL DYNAMICS CORP, 3190 FAIRVIEW PARK DRIVE, FALLS CHURCH, VA, 22042, 7038763000 - 0 ($1,693,710,000.00) Equity, (File 333-116071 - Jun. 2) (BR. 06) S-8 COLUMBIA LABORATORIES INC, 354 EISENHOWER PARKWAY, LIVINGSTON, NJ, 07039, 9739943999 - 2,000,000 ($6,140,000.00) Equity, (File 333-116072 - Jun. 2) (BR. 01) S-8 ABSOLUTE GLASS PROTECTION INC, 3140 VENTURE DRIVE, LAS VEGAS, NV, 89101, 702-735-7575 - 250,000 ($52,500.00) Equity, (File 333-116073 - Jun. 2) (BR. 05) S-8 FIRST MERCHANTS CORP, 200 E JACKSON ST, PO BOX 792, MUNCIE, IN, 47308-0792, 7657471500 - 400,000 ($9,414,000.00) Equity, (File 333-116074 - Jun. 2) (BR. 07) S-8 JONES APPAREL GROUP INC, 250 RITTENHOUSE CIRCLE, KEYSTONE PK, BRISTOL, PA, 19007, 2157854000 - 2,000,000 ($74,940,000.00) Equity, (File 333-116075 - Jun. 2) (BR. 02) S-3 LAIDLAW INTERNATIONAL INC, 55 SHUMAN BLVD., SUITE 400, NAPERVILLE, IL, 60563, 6308483000 - 0 ($48,842,027.67) Equity, (File 333-116076 - Jun. 2) (BR. 05) SB-2 CONSORTIUM SERVICE MANAGEMENT GROUP INC, P.O. BOX 770304, OKLAHOMA CITY, OK, 73177, 4057487424 - 0 ($21,250,000.00) Equity, (File 333-116077 - Jun. 2) (BR. 08) S-8 SUPERIOR ENERGY SERVICES INC, 1105 PETERS ROAD, HARVEY, LA, 70058, 5043624321 - 200,000 ($1,780,000.00) Equity, (File 333-116078 - Jun. 2) (BR. 04) S-8 PDG ENVIRONMENTAL INC, 300 OXFORD DR, N PARK DR & BROWNING RD, MONROEVILLE, PA, 15146, 4128562200 - 2,000,000 ($2,100,000.00) Equity, (File 333-116079 - Jun. 2) (BR. 06) S-3 AXONYX INC, 500 7TH AVENUE, 10TH FLOOR, NEW YORK, NY, 10018, 2126457704 - 4,030,769 ($28,107,691.00) Equity, (File 333-116080 - Jun. 2) (BR. 01) S-8 UNIVERSAL ICE BLAST INC, 533 6TH STREET SOUTH, KIRKLAND, WA, 98033, 4258831470 - 0 ($495,000.00) Equity, (File 333-116082 - Jun. 2) (BR. 36) F-1 XYRATEX LTD, 0 ($136,000,000.00) Equity, (File 333-116083 - Jun. 2) (BR. ) S-3 QUIKSILVER INC, 15202 GRAHAM STREET, HUNTINGTON BEACH, CA, 92649, 714-889-2200 - 0 ($4,823,454.00) Equity, (File 333-116084 - Jun. 2) (BR. 02) S-8 EVOLVING SYSTEMS INC, 9777 MT PYRAMID COURT, ENGLEWOOD, CO, 80112, 3038021000 - 0 ($5,924,500.00) Equity, (File 333-116085 - Jun. 2) (BR. 03) S-8 ATLANTICWINE AGENCIES INC, 5 RIDGE ROAD, COSCOB, CT, 06807, 2036221848 - 4,000,000 ($6,000,000.00) Equity, (File 333-116086 - Jun. 2) (BR. 09) F-3 TRINTECH GROUP PLC, TRINTECH BUILDING, SOUTH COUNTY BUSINESS PARK LEOPARDSTOWN, DUBLIN 18 IRELAND, L2, 00000, 300,000 ($750,000.00) Equity, (File 333-116087 - Jun. 2) (BR. 03) S-8 TRANSPORTATION LOGISTICS INTL INC, 136 FREEWAY DR, EAST ORANGE, NJ, 07018, 9732667020 - 20,000,000 ($2,800,000.00) Equity, (File 333-116088 - Jun. 2) (BR. 02) F-1 XYRATEX LTD, 0 ($136,000,000.00) Equity, (File 333-116089 - Jun. 2) (BR. ) SB-2 DOTRONIX INC, 160 FIRST ST S E, NEW BRIGHTON, MN, 55112-7894, 6126331742 - 5,405,226 ($23,204,505.00) Equity, (File 333-116090 - Jun. 2) (BR. 03) S-8 NYMAGIC INC, 919 THIRD AVENUE, 10TH FLOOR, NEW YORK, NY, 10022, 2125510600 - 500,000 ($12,890,000.00) Equity, (File 333-116091 - Jun. 2) (BR. 01) S-4 NOBLE ENERGY INC, 100 GLENBOROUGH, SUITE 100, HOUSTON, TX, 77067, 2818723100 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-116092 - Jun. 2) (BR. 04) S-8 TRAVELZOO INC, 590 MADISON AVENUE, 21ST FLOOR, NEW YORK, NY, 10022, 2125214200 - 243,589 ($520,767.00) Equity, (File 333-116093 - Jun. 2) (BR. 03) S-8 AZTEC COMMUNICATIONS GROUP INC, 3730 KIRBY DRIVE STE 1200, HOUSTON, TX, 77098, 2185874645 - 15,000,000 ($4,350,000.00) Equity, (File 333-116094 - Jun. 2) (BR. 37) S-8 POLYCOM INC, 4750 WILLOW ROAD, PLEASANTON, CA, 94588-2708, 9259246000 - 12,500,000 ($247,625,000.00) Equity, (File 333-116095 - Jun. 2) (BR. 37) S-8 TARGET CORP, 1000 NICOLLET MALL, MINNEAPOLIS, MN, 55403, 6123706948 - 0 ($1,642,430,000.00) Equity, (File 333-116096 - Jun. 2) (BR. 02) SB-2 Conrad Enterprises, Inc., 1370 HYGEIA AVE., ENCINITAS, CA, 92024, 760-239-1554 - 58,000 ($87,000.00) Other, (File 333-116097 - Jun. 2) (BR. ) S-4 FRIENDLY ICE CREAM CORP, 1855 BOSTON ROAD, WILBRAHAM, MA, 01095, 4135432400 - 0 ($175,000,000.00) Other, (File 333-116098 - Jun. 2) (BR. 05) SB-2 SCIENTIFIC ENERGY INC, 630 NORTH 400 WEST, SALT LAKE CITY, UT, 84103, 1,125,220 ($112,522.00) Equity, (File 333-116099 - Jun. 2) (BR. 04) S-4 HMP Equity Holdings CORP, 500 HUNTSMAN WAY, SALT LAKE CITY, UT, 84108, 801-584-5700 - 0 ($348,280,862.00) Other, (File 333-116100 - Jun. 2) (BR. ) S-8 DIGITAL ANGEL CORP, 490 VILLAUME AVENUE, SOUTH ST. PAUL, MN, 55075, 6514551621 - 0 ($21,485,000.00) Equity, (File 333-116101 - Jun. 2) (BR. 37) S-8 GREENBRIER COMPANIES INC, ONE CENTERPOINTE DR, STE 200, LAKE OSWEGO, OR, 97035, 5036847000 - 0 ($13,027,500.00) Equity, (File 333-116102 - Jun. 2) (BR. 05) S-8 OMNICELL INC /CA/, 1101 EAST MEADOW DR, PALO ALTO, CA, 94303, 6502516100 - 0 ($18,899,280.60) Equity, (File 333-116103 - Jun. 2) (BR. 03) S-4 KCS ENERGY INC, 5555 SAN FELIPE ROAD, HOUSTON, TX, 77056, 9086321770 - 0 ($175,000,000.00) Non-Convertible Debt, (File 333-116104 - Jun. 2) (BR. 04) S-8 BROADBAND WIRELESS INTERNATIONAL CORP, 1301 AVENUE M, C/O PO BOX 31, CISCO, TX, 76437, 2544423968 - 50,000,000 ($1,500,000.00) Equity, (File 333-116105 - Jun. 2) (BR. 04) SB-2 CAN CAL RESOURCES LTD, 8224 OCEAN GATE WAY, LAS VEGAS, NV, 89128, 7022431849 - 4,374,929 ($962,485.00) Other, (File 333-116106 - Jun. 2) (BR. 04) S-3 MILLER INDUSTRIES INC /TN/, 8503 HILLTOP DR, STE 100, OOLTEWAH, TN, 37363, 4232384171 - 480,000 ($4,267,200.00) Equity, (File 333-116107 - Jun. 2) (BR. 05) S-8 GARDNER DENVER INC, 1800 GARDNER EXPRESSWAY, P O BOX 528, QUINCY, IL, 62301, 2172225400 - 1,000,000 ($26,040,000.00) Equity, (File 333-116108 - Jun. 2) (BR. 36) S-3 BIOSANTE PHARMACEUTICALS INC, 0 ($27,697,768.00) Equity, (File 333-116110 - Jun. 2) (BR. 01) 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 ------------------------------------------------------------------------------------------------ ACCREDITED HOME LENDERS INC MORTGAGE DE X 05/25/04 ACE LTD D0 X X 06/02/04 ACE SECURITIES CORP HOME EQUITY LOAN DE X X 05/25/04 ACE SECURITIES CORP HOME EQUITY LOAN DE X X 05/25/04 ACTIVCARD CORP DE X X 05/31/04 ADC TELECOMMUNICATIONS INC MN X X X 05/18/04 ADVANCED BIOTHERAPY INC DE X 06/01/04 ADVANCED NEUROMODULATION SYSTEMS INC TX X 06/01/04 ADVANCED NUTRACEUTICALS INC/TX TX X X 06/02/04 AEGIS ASSET BACKED SEC CORP MORT PAS DE X X 05/25/04 AEGIS ASSET BACKED SEC TR MORT PASS T DE X X 05/25/04 AEROPOSTALE INC X X 06/02/04 AGCO CORP /DE DE X 06/02/04 AIRNET COMMUNICATIONS CORP DE X X 05/27/04 ALBERTSONS INC /DE/ DE X 06/02/04 ALBERTSONS INC /DE/ DE X X 06/02/04 ALEXANDRIA REAL ESTATE EQUITIES INC MD X 06/01/04 ALLEGHENY TECHNOLOGIES INC DE X X 06/01/04 ALLEGIANCE TELECOM INC DE X X 06/01/04 ALLIANT TECHSYSTEMS INC DE X 06/01/04 ALLIED DEFENSE GROUP INC DE X 05/28/04 ALLMERICA FINANCIAL CORP DE X 06/01/04 ALLOS THERAPEUTICS INC DE X X 06/02/04 ALLOY INC DE X 05/28/04 ALTERA CORP DE X 06/01/04 AMEDIA NETWORKS, INC. DE X 05/25/04 AMERICAN EDUCATION CORP NV X X 06/01/04 AMERICAN INSURED MORTGAGE INVESTORS S CA X X 05/19/04 AMERICAN SOFTWARE INC GA X X 06/02/04 AMERICAN SOFTWARE INC GA X X 06/02/04 AMERICANA GOLD & DIAMOND HOLDINGS INC CO X 05/25/04 AMERIQUEST MORTGAGE SEC INC AS BK PAS DE X 05/25/04 AMERIQUEST MORTGAGE SEC INC ASSET BK DE X 05/25/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE X 05/25/04 AMERISTAR CASINOS INC NV X X X 05/28/04 ANALYTICAL SURVEYS INC CO X X 06/02/04 APOLLO INVESTMENT CORP MD X 06/01/04 APPLEBEES INTERNATIONAL INC DE X 06/02/04 ARGENT SECURITIES ASSET BCKED PASS TH DE X 05/25/04 ARGENT SECURITIES INC ASSET BACK PASS X 05/25/04 ARGENT SECURITIES INC ASSET BACK PASS X 05/25/04 ARGENT SECURITIES INC ASST BACK PASS X 05/25/04 ARIZONA PUBLIC SERVICE CO AZ X 05/26/04 ARMOR HOLDINGS INC DE X X 06/01/04 ARMOR HOLDINGS INC DE X X 06/01/04 Asset Backed Funding Corp. ABFC Asset DE X X 05/25/04 ASSET BACKED SEC CORP ASSET BACK PASS DE X X 05/25/04 ASSET BACKED SECURITIES CORP DE X 06/02/04 ASSET-BACKED CERTIFICATES SERIES 2003 DE X X 05/26/04 ASSET-BACKED PASS-THROUGH CERTIFICATE DE X 05/25/04 ASSET-BACKED PASS-THROUGH CERTIFICATE X 05/25/04 ASSET-BACKED PASS-THROUGH CERTIFICATE X 03/25/04 AMEND ASSET-BACKED PASS-THROUGH CERTIFICATE X 03/25/04 AMEND ATC HEALTHCARE INC /DE/ DE X X 05/28/04 ATX COMMUNICATIONS INC DE X 06/01/04 AUTODESK INC DE X 06/01/04 AVAX TECHNOLOGIES INC DE X X 06/02/04 BANC OF AMERICA MORT SEC INC MORT PAS DE X X 05/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X X 05/25/04 BEAR STEARNS ALT A TRUST 2003-2 DE X X 05/27/04 BEAR STEARNS ALT A MORT PASS THR CERT DE X X 05/26/04 BEAR STEARNS ALT A TR MORTGAGE PASS T NY X X 05/26/04 BEAR STEARNS ALT A TRUST MORT PASS TH DE X X 05/25/04 BEAR STEARNS ALT A TRUST MORT PASS TH DE X X 05/26/04 BEAR STEARNS ALT A TRUST MORT PASS TH DE X X 05/26/04 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 05/25/04 BEAR STEARNS ASSET BACKED CERTIFICATE DE X X 05/25/04 BEAR STEARNS ASSET BACKED CERTIFICATE DE X X 05/25/04 BEAR STEARNS ASSET BACKED CERTS SER 2 DE X X 05/26/04 BEAR STEARNS ASSET BACKED CERTS SERIE DE X X 05/25/04 BEAR STEARNS ASSET BACKED SEC INC ASS DE X X 05/25/04 BEAR STEARNS ASSET BACKED SEC INC CER DE X X 05/25/04 BEAR STEARNS ASSET BACKED SECURITIES DE X X 05/27/04 BEAR STEARNS ASSET BACKED SECURITIES DE X X 05/25/04 BEAR STEARNS ASSET BACKED SECURITIES DE X X 05/27/04 BEAR STEARNS ASSET BACKED SECURITIES DE X X 05/25/04 BEAR STEARNS ASSET BACKED SECURITIES DE X X 05/25/04 BEAZER HOMES USA INC DE X X 06/02/04 BETTER MINERALS & AGGREGATES CO DE X X 06/02/04 BIO SOLUTIONS MANUFACTURING, INC. NY X X 03/22/04 AMEND BIOMARIN PHARMACEUTICAL INC DE X X 05/18/04 BNP RESIDENTIAL PROPERTIES INC MD X X 06/01/04 BOUNDLESS MOTOR SPORTS RACING INC CO X X 10/03/03 BOUNDLESS MOTOR SPORTS RACING INC CO X 02/04/04 AMEND BRIGGS & STRATTON CORP WI X X 06/02/04 BULLDOG TECHNOLOGIES INC NV X X 06/02/04 BUTLER NATIONAL CORP DE X X 06/02/04 CELSION CORP MD X 05/28/04 CENTERPOINT ENERGY INC X X 05/28/04 CHARMING SHOPPES INC PA X X 06/02/04 CHEC FUNDING LLC DE X 06/02/04 CHESAPEAKE ENERGY CORP OK X 06/01/04 CITIGROUP MORTGAGE LOAN TRUST INC X X 06/02/04 CLAYTON WILLIAMS ENERGY INC /DE DE X X 05/25/04 COLE NATIONAL CORP /DE/ DE X X 06/02/04 COLE NATIONAL GROUP INC DE X X 06/02/04 COMMAND SECURITY CORP NY X 05/28/04 COMMERCE BANCORP INC /NJ/ NJ X 06/02/04 COMVERSE TECHNOLOGY INC/NY/ NY X X 06/02/04 CONTINENTAL AIRLINES INC /DE/ DE X X 06/01/04 CONTINENTAL AIRLINES INC /DE/ DE X 06/02/04 COUNTY BANK CORP MI X 06/01/04 COVANSYS CORP MI X 06/01/04 CRIIMI MAE FINANCIAL CORP MD X 06/02/04 CWMBS INC CHL MORTGAGE PASS THROUGH T DE X 03/25/04 CWMBS INC CHL MORTGAGE PASS THROUGH T DE X 03/25/04 CWMBS INC CHL MORTGAGE PASS THROUGH T DE X 04/25/04 CWMBS INC CHL MORTGAGE PASS THROUGH T DE X 04/25/04 CYGENE LABORATORIES INC DE X X 05/03/04 AMEND DATASTAND TECHNOLOGIES INC IN X 06/02/04 DECRANE AIRCRAFT HOLDINGS INC DE X 06/02/04 DECRANE HOLDINGS CO DE X 06/02/04 DEL GLOBAL TECHNOLOGIES CORP NY X X 06/01/04 DIGITAL ANGEL CORP DE X X 06/01/04 DIRECTV GROUP INC DE X X 06/01/04 DIRECTV HOLDINGS LLC DE X X 06/01/04 DIVIDEND CAPITAL TRUST INC MD X X 03/19/03 AMEND DPAC TECHNOLOGIES CORP CA X X 05/28/04 DREAMS INC UT X X 06/02/04 DYNEGY HOLDINGS INC DE X X 05/27/04 EBANK FINANCIAL SERVICES INC GA X 06/02/04 ECOLOGICAL SERVICES INC DE X X 05/03/04 EDUCATION MANAGEMENT CORPORATION X X 05/26/04 EFC BANCORP INC DE X X 06/02/04 ELECSYS CORP KS X X 06/02/04 ELEPHANT TALK COMMUNICATIONS INC CA X X 06/01/04 ENDEVCO INC TX X 06/01/04 ENDO PHARMACEUTICALS HOLDINGS INC DE X X 06/02/04 EPIX MEDICAL INC X X 06/02/04 EXPRESSJET HOLDINGS INC DE X X 06/01/04 EXUS GLOBAL INC NV X 05/24/04 F5 NETWORKS INC WA X X X 05/31/04 FAIRCHILD SEMICONDUCTOR INTERNATIONAL DE X 06/02/04 FINANCIAL ASSET SEC CORP ASSET-BACKED DE X 05/25/04 FINANCIAL ASSET SEC CORP MERITAGE MOR DE X 05/25/04 FIRST CONSULTING GROUP INC DE X X X 06/01/04 FLOWSERVE CORP NY X 05/27/04 FN ESTATE INC PA X X 04/13/04 FOCUS ENHANCEMENTS INC DE X X 06/02/04 FORD MOTOR CO DE X X 06/02/04 FORD MOTOR CREDIT CO DE X X 06/02/04 FOREST OIL CORP NY X 05/28/04 FOREST OIL CORP NY X X 05/26/04 AMEND FORTIS ENTERPRISES NV X 05/19/04 FRANKFORT TOWER INDUSTRIES INC DE X X 05/17/04 FRANKLIN CAPITAL CORP DE X X 06/02/04 FREMONT HOME LOAN TRUST 2004-1 DE X 05/25/04 FULTON FINANCIAL CORP PA X X 06/01/04 GALAXY CHAMPIONSHIP WRESTLING INC NV X 05/24/04 GAOFENG GOLD CORP NV X X 05/28/04 AMEND GENERAL MOTORS CORP DE X 06/02/04 GENESIS BIOVENTURES INC NY X X 05/25/04 GENTEK INC DE X X 05/18/04 GEORGIA GULF CORP /DE/ DE X X 06/02/04 GEXA CORP TX X X 06/02/04 GOLDEN PATRIOT CORP NV X 06/02/04 GS MORTGAGE SECURITIES CORP GSAA TRUS DE X 05/25/04 GS MORTGAGE SECURITIES CORP GSAMP TRU DE X 05/25/04 GSAMP Trust 2004-NC1 X 05/25/04 GULFTERRA ENERGY PARTNERS L P DE X X 06/02/04 HANCOCK JOHN LIFE INSURANCE CO MA X X 06/01/04 HANOVER COMPRESSOR CO / DE X X 05/25/04 HarborView Mortgage Loan Trust 2004-3 DE X 05/25/04 HARLEY DAVIDSON CUSTOMER FUNDING CORP NV X X 05/27/04 HARLEY DAVIDSON CUSTOMER FUNDING CORP NV X X 05/28/04 HARRODSBURG FIRST FINANCIAL BANCORP I DE X X 06/02/04 HEARTLAND FINANCIAL USA INC DE X X 06/02/04 HEI INC MN X X 06/01/04 HEIDRICK & STRUGGLES INTERNATIONAL IN DE X X 06/02/04 HILLENBRAND INDUSTRIES INC IN X X 06/02/04 HOME EQUITY LOAN TRUST SERIES 2004-HS DE X X 05/25/04 HOMESTAR MORTGAGE ACCEP CORP ASST BAC DE X 05/11/04 HOST MARRIOTT CORP/ MD X 06/02/04 HOVNANIAN ENTERPRISES INC DE X X 06/02/04 HUFFY CORP OH X X 05/25/04 I TRAX INC DE X X 06/02/04 AMEND IBT BANCORP INC /MI/ MI X 05/30/04 IMH ASSETS CORP COLLATERALIZED ASSET DE X 05/25/04 IMH ASSETS CORP COLLATERALIZED ASSET DE X 05/25/04 IMH ASSETS CORP IMPAC CMB TRUST SERIE DE X 05/25/04 IMPAC SECURED ASSETS CORP MORTGAGE PA CA X 05/25/04 INDYMAC INDX MORTGAGE LOAN TRUST 200 X 05/25/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 05/25/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 05/25/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 05/25/04 INFRASOURCE SERVICES INC DE X 06/02/04 IPVOICE COMMUNICATIONS INC NV X X 10/14/03 AMEND ITT INDUSTRIES INC IN X 06/02/04 J.P. Morgan Chase Commercial Mortgage DE X X 05/20/04 JETFLEET III CA X 06/02/04 KB HOME DE X X X 06/01/04 KERR MCGEE CORP /DE DE X X 06/02/04 KEYSPAN CORP NY X X 06/02/04 KNOWLEDGE TRANSFER SYSTEMS INC NV X 05/21/04 KOPPERS INC PA X 06/02/04 LAYNE CHRISTENSEN CO DE X X 06/02/04 LEHMAN ABS CORP INDYMAC HOME EQUITY DE X 05/25/04 LOGILITY INC GA X X 06/02/04 LONE MOOSE ADVENTURES INC X X 05/27/04 LONE STAR TECHNOLOGIES INC DE X 06/01/04 LONG BEACH SEC CORP ASSET BACKED CERT DE X 05/25/04 LONG BEACH SEC CORP ASSET-BACKED CERT DE X 05/25/04 LUNA GOLD CORP WY X X 06/02/04 MAINE & MARITIMES CORP X 06/02/04 MARTIN MIDSTREAM PARTNERS LP DE X X X 06/01/04 MEDIA 100 INC DE X 06/02/04 MEDIS TECHNOLOGIES LTD DE X X 05/26/04 MERRILL LYNCH INVESTORS TRUST SERIES DE X X 05/25/04 MERRILL LYNCH MORTGAGE LN ASST BACK C DE X X 05/26/04 METROCALL HOLDINGS INC DE X X 06/02/04 METROLOGIC INSTRUMENTS INC NJ X X 05/27/04 MILLER HERMAN INC MI X X 06/02/04 MIRAVANT MEDICAL TECHNOLOGIES DE X 06/01/04 MITCHAM INDUSTRIES INC TX X X 05/28/04 MONTPELIER RE HOLDINGS LTD D0 X X 05/27/04 MORGAN STANLEY ABS CAPITAL 1 INC CDC DE X 05/25/04 MORGAN STANLEY ABS CAPITAL I INC SERI DE X 05/25/04 MORGAN STANLEY ABS CAPITAL I INC TRUS DE X 05/25/04 MORGAN STANLEY ABS CAPITAL I INC TRUS DE X 05/25/04 Morgan Stanley ABS Capital I Inc. Tru DE X 05/25/04 MORTGAGE ASSET SEC TRANS INC MORT PS DE X X 05/25/03 MORTGAGE PASS-THROUGH CERTIFICATES SE DE X 05/25/04 MOVADO GROUP INC NY X 04/30/04 NAPCO SECURITY SYSTEMS INC DE X X 06/02/04 NEIMAN MARCUS GROUP INC DE X 06/02/04 NEIMAN MARCUS GROUP INC DE X 06/02/04 NES RENTALS HOLDINGS INC DE X 05/26/04 NEW CENTURY EQUITY HOLDINGS CORP DE X 06/02/04 NEW CENTURY HOME EQUITY LOAN TRUST 20 DE X 05/25/04 NORTEL NETWORKS CORP X X 06/02/04 NORTEL NETWORKS CORP X 06/02/04 NORTEL NETWORKS LTD X X 06/02/04 NORTEL NETWORKS LTD X 06/02/04 NORTH VALLEY BANCORP CA X X 06/02/04 NSD BANCORP INC PA X X 06/01/04 OGLEBAY NORTON CO /OHIO/ OH X X 05/21/04 OSI SYSTEMS INC CA X X 06/01/04 PACIFIC ENERGY PARTNERS LP X X 06/01/04 PACIFIC ENERGY PARTNERS LP X X 06/01/04 PHIBRO ANIMAL HEALTH CORP X 07/28/03 AMEND PINNACLE WEST CAPITAL CORP AZ X 05/26/04 PPL CORP PA X 06/01/04 PPLUS Trust Series DCNA-1 DE X X 05/28/04 PPLUS Trust Series DCNA-1 DE X X 05/28/04 PRICE LEGACY CORP MD X X 06/01/04 PRINCIPAL LIFE INSURANCE CO IA X 03/29/04 PROGINET CORP DE X X 06/01/04 PROTECTIVE LIFE INSURANCE CO TN X 05/24/04 PROVIDENT BANKSHARES CORP MD X X 06/02/04 PSYCHIATRIC SOLUTIONS INC DE X X 06/01/04 QUEPASA CORP NV X 06/02/04 RAMCO GERSHENSON PROPERTIES TRUST MA X X 05/26/04 REHABCARE GROUP INC DE X X 06/01/04 RESIDENTIAL ASSET SECURITIZATION TRUS X 05/25/04 RESIDENTIAL ASSET SECURITIZATION TRUS X 05/25/04 ROWAN COMPANIES INC DE X X 06/02/04 RUBINCON VENTURES INC DE X 05/28/04 RUBINCON VENTURES INC DE X 05/28/04 SALISBURY BANCORP INC CT X X 05/28/04 SATELLITE ENTERPRISES CORP NV X 05/25/04 SAXON ASSET SECURITIES CO TRUST 2004- VA X 05/25/04 SCO GROUP INC DE X X X 05/31/04 SEAGATE TECHNOLOGY E9 X X 06/02/04 SEMCO ENERGY INC MI X X 06/01/04 SHOLODGE INC TN X X 06/02/04 SIMTEK CORP CO X X 06/01/04 SK TECHNOLOGIES CORP DE X 05/28/04 AMEND SOHU COM INC DE X X 06/01/04 SOURCINGLINK NET INC DE X 05/21/04 SPORTSLINE COM INC DE X 06/01/04 STRUCT ASS MORT INV INC BS ALTA MORT DE X X 05/25/04 STRUCTURED ASSET INV LOAN TR MORT PAS DE X 05/25/04 STRUCTURED ASSET INV LOAN TR MORT PAS DE X 05/25/04 AMEND STRUCTURED ASSET MORT INV II INC BEAR DE X X 05/25/04 STRUCTURED ASSET MORT INV INC BEAR ST DE X X 05/27/04 STRUCTURED ASSET MORT INV INC MORT BA DE X X 05/26/04 STRUCTURED ASSET MORT INV INC MORT PA DE X X 05/27/04 STRUCTURED ASSET MORT INV INC MORT PA DE X X 05/27/04 STRUCTURED ASSET MORT INV INC MORT PA DE X X 05/27/04 STRUCTURED ASSET MORT INV MORT PASS T NY X X 05/25/04 STRUCTURED ASSET MORT INV MORT PASS T DE X X 05/25/04 STRUCTURED ASSET MORT INVEST INC MORT DE X X 05/25/04 STRUCTURED ASSET MORTGAGE INV INC MOR NY X X 05/25/04 STRUCTURED ASSET SECURITIES CORP DE X 05/28/04 STRUCTURED ASSET SECURITIES CORP DE X 05/28/04 SUNLINK HEALTH SYSTEMS INC OH X 06/01/04 SYNBIOTICS CORP CA X 05/28/04 TELKONET INC X X 05/26/04 TENNECO AUTOMOTIVE INC DE X X 06/02/04 TERAYON COMMUNICATION SYSTEMS DE X X 05/27/04 THERMO ELECTRON CORP DE X X 06/01/04 TRANSPORTATION LOGISTICS INTL INC CO X 06/01/04 TRUSTMARK CORP MS X 06/02/04 ULTICOM INC NJ X X 06/02/04 UNITED STATES LIME & MINERALS INC TX X X 06/01/04 UNITY BANCORP INC /DE/ DE X X 05/28/04 US UNWIRED INC LA X X 06/01/04 USED KAR PARTS INC FL X X 05/18/04 VENTURE FINANCIAL GROUP INC WA X X 06/01/04 VERINT SYSTEMS INC X X 06/02/04 VESTA INSURANCE GROUP INC DE X 06/01/04 VIRGINIA COMMERCE BANCORP INC X X 06/01/04 VISHAY INTERTECHNOLOGY INC DE X X 06/01/04 VISION SCIENCES INC /DE/ DE X 05/27/04 VISTA GOLD CORP X 06/01/04 VOICE MOBILITY INTERNATIONAL INC NV X 06/01/04 VOIP INC X X 05/24/04 VOYAGER ONE INC NV X 05/14/04 WASHINGTON MUTUAL MORT PS THR CERTS DE X 05/25/04 WHITEHALL JEWELLERS INC DE X X 06/02/04 WILD OATS MARKETS INC DE X X 06/01/04 WILLIAMS COMPANIES INC DE X X 06/01/04 XDOGS COM INC CO X X 06/02/04 ZEPPELIN ENERGY INC DE X 05/20/04