SEC NEWS DIGEST Issue 2004-117 June 18, 2004 COMMISSION ANNOUNCEMENTS Joint Release: Board of Governors of the Federal Reserve System; Federal Deposit Insurance Corporation; Office of the Comptroller of the Currency; Office of Thrift Supervision; U.S. Securities and Exchange Commission AGENCIES EXTEND COMMENT PERIOD ON STATEMENT CONCERNING COMPLEX STRUCTURED FINANCE ACTIVITIES Five federal agencies today agreed to extend for 30 days the comment period on the proposed Interagency Statement on Sound Practices Concerning Complex Structured Finance Activities published in the Federal Register on May 19, 2004. In a letter submitted to the five agencies on June 10, eight trade associations representing financial institutions asked the agencies to provide the public with an additional 30-day period to review, analyze and submit comments on the proposed interagency statement. The public comment period on the interagency statement will now end July 19, 2004. The scope and comment process for this interagency statement remain as stated in the original Federal Register notice of May 19, 2004 and comments should be received on or before July 19, 2004. Media Contacts: Federal Reserve Dave Skidmore (202) 452-2955 FDIC Rosemary George (202) 898-6530 SEC John Heine (202) 942-0022 OCC Kevin Mukri (202) 874-5770 OTS Erin Hickman (202) 906-6677 (Press Rel. 2004-82) SEC APPROVES PCAOB AUDITING STANDARD REGARDING AUDITS OF INTERNAL CONTROL IN CONJUNCTION WITH AN AUDIT OF FINANCIAL STATEMENTS The Commission yesterday approved PCAOB Release No. 2004-003: An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. On June 5, 2003, the Commission amended its rules under the Securities Exchange Act of 1934, pursuant to Section 404 of the Sarbanes-Oxley Act. The amendments require a company to include in annual reports a report by management on the company's internal control over financial reporting and an accompanying auditor's report. The auditing standard approved by the Commission applies to the auditor's involvement and report. "We appreciate the PCAOB's diligence in undertaking such an important step in completing the agenda set forth by the Sarbanes-Oxley Act," said Alan Beller, Director of the Division of Corporation Finance. SEC Chief Accountant Donald T. Nicolaisen said, "The standard strikes an appropriate balance by providing sufficiently detailed guidance while, at the same time, allowing the auditor to exercise reasonable judgment. This standard is an important part of a much broader effort by all parties - issuers, auditors and regulators - to strengthen our system of financial reporting." Various implementation questions were identified during the comment period, and implementation guidance will be provided shortly for the benefit of issuers and their auditors. Guidance will be forthcoming from both the SEC and PCAOB staffs. The guidance will address recent acquisitions, consolidated but non-controlled subsidiaries, and equity investees, as well as concerns raised by issuers surrounding qualification of the report on internal controls, transition periods, disclosure requirements relating to significant deficiencies and material changes made in internal controls, and the timing of assessment of internal control over financial reporting in relation to certain foreign subsidiaries. Mr. Nicolaisen also said, "The management and auditor reports on internal control will impact companies of all sizes. We anticipate working with others in our continuing effort to address the concerns of smaller companies." Auditing Standard No. 2 is effective for audits of companies with fiscal years ending on or after Nov. 15, 2004, for accelerated filers, or July 15, 2005, for other companies. (Press Rel. 2004-83) RULES AND RELATED MATTERS COMMISSION PROPOSES REGULATION B TO ADDRESS THE BANK EXCEPTIONS TO BROKER- DEALER REGISTRATION IN THE GRAMM-LEACH-BLILEY ACT The Commission is proposing to revise and restructure the May 11, 2001, Interim Rules that address the bank exceptions to broker-dealer registration in the Gramm-Leach-Bliley Act (GLBA). As a result, these Interim Rules will be codified in a new regulation, proposed Regulation B. Proposed Regulation B provides a number of new exemptions for banks and certain other financial institutions from the definition of the term "broker" under Section 3(a)(4) of the Securities Exchange Act of 1934 (Exchange Act). In addition, proposed Regulation B includes rules designed to define and clarify a number of the statutory exceptions from the definition of "broker" already available to banks that effect transactions in securities. The proposal is intended, among other things, to facilitate banks' compliance with the GLBA. The Commission is soliciting comments on all aspects of proposed Regulation B and will amend the proposed new rules as appropriate in response to comments received. Comments should be received on or before Aug. 2, 2004. The text of proposed Regulation B is available on the Commission's website (http://www.sec.gov/rules/proposed.shtml). FOR FURTHER INFORMATION CONTACT: Joseph Corcoran or Brice Prince, Office of Chief Counsel, Division of Market Regulation, at (202) 942-0073. (Rel. 34-49879; International Series Rel. 1278; File No. S7-26-04) ENFORCEMENT PROCEEDINGS MICHAEL SULLIVAN, CPA, REINSTATED TO APPEAR AND PRACTICE BEFORE THE COMMISSION AS AN ACCOUNTANT RESPONSIBLE FOR THE PREPARATION OR REVIEW OF FINANCIAL STATEMENTS REQUIRED TO BE FILED WITH THE COMMISSION Pursuant to Rule 102(e)(5)(i) of the Commission's Rules of Practice, Michael B. Sullivan, CPA, has applied for and been granted reinstatement of his privilege to appear and practice before the Commission as an accountant responsible for the preparation or review of financial statements required to be filed with the Commission. Mr. Sullivan, who was denied the privilege of appearing or practicing before the Commission on Nov. 26, 2002, pursuant to a settled proceeding, has represented that he has complied and will continue to comply with the terms of the order that denied him from appearing or practicing before the Commission as an accountant. Mr. Sullivan's reinstatement is effective immediately. (Rel. 34-49893; AAE Rel. 2039; File No. 3-10953) COURT ENTERS JUDGMENT AGAINST FORMER MANAGER OF MASSACHUSETTS COMPANY IN ACCOUNTING FRAUD CASE The Commission announced today that on June 9 the U.S. District Court for the District of Massachusetts entered judgment by default against Graham J. Marshall, a former manager of Inso Corporation. The Court held Marshall liable for securities fraud, providing false information to accountants, circumventing internal accounting controls, and aiding and abetting Inso's filing of false financial information with the Commission. Marshall, age 56 and formerly of Lexington, Massachusetts, was a senior manager at Inso, a now defunct software company that was headquartered in Boston, Massachusetts. The Court ordered Marshall to pay $345,685.98 in disgorgement plus prejudgment interest, plus as a $25,000 civil penalty. The Court also permanently enjoined Marshall from committing future violations, and barred Marshall from serving as an officer or director of a public company. On Nov. 12, 2003, Marshall was indicted on criminal charges brought by the United States Attorney for the District of Massachusetts based on the same conduct at issue in the Commission's action. The Commission filed its complaint in June 2002 against Marshall and others. The Commission's complaint alleged that Marshall arranged for a Malaysian distributor to place a $3 million purchase order on the evening of Sept. 30, 1998, the end of Inso's third quarter, when an anticipated sale to a major customer fell through. The distributor transaction was a sham and should not have been included in Inso's reported financial results because Marshall promised the distributor he would not have to pay Inso for the purchase, and that Inso would resell the software. Marshall concealed the terms of the purported sale from Inso's finance department. Consequently, Inso improperly included $3 million in revenue from the sham purchase in its third quarter 1998 financial statements. Marshall took steps later in 1998 to cover up the fraudulent nature of the transaction. The Court held that Marshall violated 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, Section 13(b)(5) of the Exchange Act and Exchange Act Rule 13b2-1, Exchange Act Rule 13b2-2, and aided and abetted Inso's uncharged violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. [SEC v. Bruce Hill, et al., USDC, District of Massachusetts, Civil Action No. 02-CV-11244, EFH] (LR- 18753; AAE Rel. 2038) INVESTMENT COMPANY ACT RELEASES AXP VARIABLE PORTFOLIO FUNDS, ET AL. A notice has been issued giving interested persons until July 8 to request a hearing on an application filed by AXP Variable Portfolio-Income Series, Inc., AXP Variable Portfolio-Investment Series, Inc., AXP Variable Portfolio-Managed Series, Inc., AXP Variable Portfolio-Money Market Series, Inc., AXP Variable Portfolio-Partners Series, Inc., AXP Variable Portfolio-Select Series, Inc. (AXP VP Funds) and American Express Financial Corporation (AEFC) seeking an order pursuant to Section 6(c) of the Investment Company Act of 1940, as amended (1940 Act) exempting certain life insurance companies and their separate accounts that currently invest or may hereafter invest in the AXP VP Funds (and to the extent necessary, any investment adviser, principal underwriter and depositor of such an account) from the provisions of Sections 9(a), 13(a), 15(a) and 15(b) of the 1940 Act, and Rules 6e-2(b)(15) and 6e-3(T)(b)(15) thereunder, to the extent necessary to permit shares of the AXP VP Funds and shares of any other existing or future investment company that is designed to fund insurance products and for which AEFC or any of its affiliates may serve in the future as investment adviser, investment manager, subadviser, principal underwriter, sponsor or administrator (Future Funds) (the AXP VP Funds together with the Future Funds, a "Fund"), or to permit shares of any existing or future series of any Fund (individually, a "Portfolio") to be sold and held by: (a) separate accounts funding variable annuity and variable life insurance contracts issued by both affiliated and unaffiliated life insurance companies; (b) qualified pension and retirement plans outside of the separate account context; (c) separate accounts that are not registered as investment companies under the 1940 Act pursuant to exemptions from registration under Section 3(c) of the 1940 Act; (d) any investment manager to a Portfolio and affiliates thereof that is permitted to hold shares of a Portfolio consistent with the requirements of regulations issued by the Treasury Department, specifically Treasury Regulation 1.817-5 and (e) any other person permitted to hold shares of the Portfolios pursuant to Treasury Regulation 1.817-5. (Rel. IC-26468 - June 16) HOLDING COMPANY ACT RELEASES ALLEGHENY ENERGY INC. An order has been issued authorizing Allegheny Energy Inc., a registered holding company under the Public Utility Holding Company Act, to make certain amendments to its charter and bylaws. (Rel. 35-27857) STANDARDS SETTING BOARDS SEC APPROVES PCAOB AUDITING STANDARD REGARDING AUDITS OF INTERNAL CONTROL IN CONJUNCTION WITH AN AUDIT OF FINANCIAL STATEMENTS The Commission approved proposed Public Company Accounting Oversight Board Auditing Standard No. 2 (PCAOB-2004-03): An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements. The Commission previously adopted rules requiring a company to include in annual reports a report by management on the company's internal control over financial reporting and an accompanying auditor's report. Auditing Standard No. 2 applies to the issuance of the accompanying auditor's report. Publication of the approval order for Auditing Standard No. 2 is expected in the Federal Register during the week of June 21. (Rel. 34-49884; Press Rel. 2004- 83) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-ISE-2004-15) and Amendment No. 1 thereto filed by the International Securities Exchange relating to fee changes has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of June 21. (Rel. 34-49853) PROPOSED RULE CHANGE The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2004-078) relating to establishing qualification requirements for supervisors of research analysts. Publication of the proposal is expected in the Federal Register during the week of June 21. (Rel. 34-49857) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change (SR-Phlx-2004-35) submitted by the Philadelphia Stock Exchange related to the extension of a pilot limiting Trade-Through liability at the end of the options trading session. Publication of the proposal is expected in the Federal Register during the week of June 21. (Rel. 34-49864) The Commission granted accelerated approval to a proposed rule change (SR-PCX-2004-38) submitted by the Pacific Exchange related to the extension of a pilot program limiting liability for Trade-Throughs at the end of the trading day. Publication of the proposal is expected in the Federal Register during the week of June 21. (Rel. 34-49865) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposal filed by the National Association of Securities Dealers (SR-NASD-2004-057) to amend Rule 6230(a) to reduce the period to report a transaction in a TRACE-eligible debt security in two stages: (i) from 45 to 30 minutes in stage one, and (ii) subsequently, from 30 to 15 minutes in stage two. Publication of the proposal is expected in the Federal Register during the week of June 21. (Rel. 34-49854) The Commission approved a proposed rule change (SR-NASD-2004-001) filed by the National Association of Securities Dealers to increase the fee for panel member arbitrator training from $100 to $125. Publication of the proposal is expected in the Federal Register during the week of June 21. (Rel. 34-49875) The Commission approved a proposed rule change (SR-NASD-2004-016) filed by the National Association of Securities Dealers relating to implementation of a Web-based arbitration claim notification and filing procedure. Publication of the proposal is expected in the Federal Register during the week of June 21. (Rel. 34-49876) APPROVAL OF JOINT AMENDMENT TO THE PLAN FOR THE PURPOSE OF CREATING AND OPERATING AN INTERMARKET OPTION LINKAGE The Commission approved an amendment to the Plan for the Purpose of Creating and Operating an Intermarket Option Linkage submitted by American Stock Exchange, Boston Stock Exchange, Chicago Board Options Exchange, International Securities Exchange, Pacific Exchange and Philadelphia Stock Exchange (File No. 4-429) relating to trade-through liability during the final minutes of the options trading day, pursuant to Section 11A(a)(3) of the Securities Exchange Act of 1934. (Rel. 34- 49863) PROPOSED AMENDMENT TO THE PLAN FOR REPORTING OF CONSOLIDATED OPTIONS LAST SALE REPORTS AND QUOTATION INFORMATION The Options Price Reporting Authority filed a proposed Plan amendment pursuant to Section 11A of the Securities Exchange Act of 1934 and Rule 11Aa3-2 thereunder (SR-OPRA-2004-03) to revise Guideline 1 of the Capacity Guidelines to confirm that it is within the authority of the Independent System Capacity Advisor to make determinations concerning the establishment, modification or removal of output throttles from the OPRA System. Publication of the proposal is expected in the Federal Register during the week of June 21. (Rel. 34-49871) DELISTING GRANTED An order has been issued granting the application of the Philadelphia Stock Exchange to strike from listing and registration certain call and put options contracts issued by The Options Clearing Corporation respecting underlying securities of Micromuse, Inc. (QUM/MUSE), effective at the opening of business on June 18. (Rel. 34-49878) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 ZKID NETWORK CO, 445 WEST ERIE STREET, SUITE 106B, CHICAGO, IL, 60610, 3126540733 - 0 ($3,000.00) Equity, (File 333-116553 - Jun. 17) (BR. 09) S-4 JORDAN INDUSTRIES INC, ARBORLAKE CENTRE STE 550, 1751 LAKE COOK RD, DEERFIELD, IL, 60015, 8479455591 - 0 ($173,333,300.00) Non-Convertible Debt, (File 333-116554 - Jun. 17) (BR. 05) S-4 CHESAPEAKE ENERGY CORP, 6100 N WESTERN AVE, OKLAHOMA CITY, OK, 73118, 4058488000 - 0 ($300,000,000.00) Non-Convertible Debt, (File 333-116555 - Jun. 17) (BR. 04) S-3 BOSTON PROPERTIES INC, 800 BOYLSTON STREET, SUITE 400, BOSTON, MA, 02199, 6172363300 - 1,000,000,000 ($610,339,375.00) Other, (File 333-116556 - Jun. 17) (BR. 08) S-8 MARX TOYS & ENTERTAINMENT CORP, 101 SOUTH 15TH STREET, SEBRING, OH, 44672, 330-938-1749 - 2,500,000 ($90,000.00) Equity, (File 333-116557 - Jun. 17) (BR. 02) S-8 SAKS INC, 750 LAKESHORE PARKWAY, BIRMINGHAM, AL, 35211, 2059404000 - 0 ($70,201,743.00) Equity, (File 333-116563 - Jun. 17) (BR. 02) S-8 NMXS COM INC, 5041 INDIAN SCHOOL ROAD NE, SUITE 200, ALBUQUERQUE, NM, 87110, 505-255-1999 - 3,000,000 ($1,110,000.00) Equity, (File 333-116564 - Jun. 17) (BR. 03) S-3 AMERICA FIRST APARTMENT INVESTORS INC, SUITE 400, 1004 FARNAM STREET, OMAHA, NE, 68102, 4024441630 - 0 ($200,000,000.00) Equity, (File 333-116565 - Jun. 17) (BR. 08) S-3 MACRO Securities Depositor, LLC, 130 7TH AVENUE, #356, NEW YORK, NY, 10011-6632, (973) 889-1973 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-116566 - Jun. 17) (BR. 05) S-8 CTRIP COM INTERNATIONAL LTD, 3F BUILDING 63-64 NO 421 HONG CAE ROAD, PEOPLES REPUBLIC OF CHINA, SHANGHAI, F4, 00000, 862134064880 - 0 ($7,344,704.77) Equity, (File 333-116567 - Jun. 17) (BR. 08) S-8 IBIS TECHNOLOGY CORP, 32 CHERRY HILL DR, DANVERS, MA, 01923, 9787774247 - 0 ($1,959,000.00) Equity, (File 333-116568 - Jun. 17) (BR. 36) S-8 ABERDENE MINES LTD, 101 CONVENTION CENTER, SUITE 700, LAS VEGAS, NV, 89109, (800) 430-4034 - 1,000,000 ($2,650,000.00) Equity, (File 333-116569 - Jun. 17) (BR. 09) S-8 RADISYS CORP, 5445 NE DAWSON CREEK DR, HILLSBORO, OR, 97124, 5036461800 - 0 ($11,095,000.00) Equity, (File 333-116570 - Jun. 17) (BR. 03) S-4 CAPITOL BANCORP LTD, ONE BUSINESS & TRADE CNTR, 200 WASHINGTON SQ N, LANSING, MI, 48933, 5174876555 - 0 ($1.00) Equity, (File 333-116571 - Jun. 17) (BR. 07) S-8 BEAZER HOMES USA INC, 5775 PEACHTREE DUNW00DY RD, STE B 200, ATLANTA, GA, 30342, 4042503420 - 0 ($372,891,250.00) Other, (File 333-116573 - Jun. 17) (BR. 06) S-8 ON THE GO HEALTHCARE INC, 85 CORSTATE AVENUE UNIT 1, CONCORD ONT. CANADA, A6, L4K 4Y2, 9057602987 - 3,750,000 ($468,750.00) Equity, (File 333-116574 - Jun. 17) (BR. 06) S-3 BIOMARIN PHARMACEUTICAL INC, 371 BEL MARIN KEYS BLVD, STE 210, NOVATO, CA, 94949, 4158846700 - 0 ($42,902,048.87) Equity, (File 333-116575 - Jun. 17) (BR. 01) S-8 AirRover Wi-Fi Corp., 5555 HILTON AVENUE, SUITE 207, BATON ROUGE, LA, 70808, 225-923-1034 - 36,000 ($41,400.00) Equity, (File 333-116576 - Jun. 17) (BR. 03) S-8 AirRover Wi-Fi Corp., 5555 HILTON AVENUE, SUITE 207, BATON ROUGE, LA, 70808, 225-923-1034 - 100,000 ($115,000.00) Equity, (File 333-116577 - Jun. 17) (BR. 03) S-3 SAKS INC, 750 LAKESHORE PARKWAY, BIRMINGHAM, AL, 35211, 2059404000 - 0 ($230,000,000.00) Debt Convertible into Equity, (File 333-116578 - Jun. 17) (BR. 02) S-4 FIRST NIAGARA FINANCIAL GROUP INC, 6950 SOUTH TRANSIT ROAD, PO BOX 514, LOCKPORT, NY, 14095, 7166257500 - 38,000,000 ($546,731,146.00) Equity, (File 333-116579 - Jun. 17) (BR. 07) S-3 COMMONWEALTH BIOTECHNOLOGIES INC, 601 BIOTECH DRIVE, RICHMOND, VA, 23235, 8046483820 - 0 ($3,629,000.00) Equity, (File 333-116580 - Jun. 17) (BR. 01) N-2 COHEN & STEERS GLOBAL INCOME REALTY FUND, INC., 757 THIRD AVENUE, NEW YORK, NY, 10017, 212-832-3232 - 66,667 ($1,000,005.00) Equity, (File 333-116581 - Jun. 17) (BR. ) S-8 COMMONWEALTH BIOTECHNOLOGIES INC, 601 BIOTECH DRIVE, RICHMOND, VA, 23235, 8046483820 - 300,000 ($2,017,500.00) Equity, (File 333-116583 - Jun. 17) (BR. 01) S-8 GOLDEN SPIRIT MINERALS LTD, 1288 ALBERNI ST STE 806, VANCOUVER BRITISH COLUMBIACANADAV6E4N5, BELLINGHAM, A2, 00000, 6046640484 - 3,600,000 ($36,000.00) Equity, (File 333-116584 - Jun. 17) (BR. 03) S-8 ATNG INC, 1549 LEROY STREET, SUITE D-200, FENTON, MI, 48430, 8107142978 - 198,000,000 ($1,564,200.00) Equity, (File 333-116585 - Jun. 17) (BR. 37) S-1 EXABYTE CORP /DE/, 2108 - 55TH STREET, BOULDER, CO, 80301, 3034424333 - 0 ($55,251,130.00) Equity, (File 333-116586 - Jun. 17) (BR. 03) S-8 HELIX TECHNOLOGY CORP, NINE HAMPSHIRE STREET, MANSFIELD, MA, 02048, 5083375111 - 0 ($2,002,320.00) Equity, (File 333-116587 - Jun. 17) (BR. 36) S-8 20/20 NETWORKS INC, 20700 VENTURA BLVD., SUITE 227, WOODLAND HILLS, CA, 91364, 818227-9494 - 13,975,000 ($1,512,500.00) Equity, (File 333-116588 - Jun. 17) (BR. 09) S-8 ADVANCED MEDICAL OPTICS INC, 1700 E. ST. ANDREW PL., SANTA ANA, CA, 92705, 714-247-8200 - 2,000,000 ($73,880,000.00) Equity, (File 333-116589 - Jun. 17) (BR. 36) S-1 Mueller Holdings (N.A.), Inc., 110 CORPORATE DRIVE, SUITE 10, P.O. BOX 3180, PORTSMOUTH, NH, 03802-3180, 603-422-8090 - 223,000,000 ($112,180,150.00) Other, (File 333-116590 - Jun. 17) (BR. ) S-8 KOMAG INC /DE/, 1710 AUTOMATION PWY, SAN JOSE, CA, 95131, 4085762000 - 650,000 ($9,815,000.00) Equity, (File 333-116591 - Jun. 17) (BR. 37) S-8 SECURITY BANK CORP, 4719 FORSYTH RD, MACON, GA, 31210, 4787226200 - 355,000 ($11,165,150.00) Equity, (File 333-116592 - Jun. 17) (BR. 07) S-1 Lease Equity Appreciation Fund II, L.P., 1845 WALNUT STREET, 10TH FLOOR, PHILADELPHIA, PA, 19103, 215-574-1636 - 600,000 ($60,000,000.00) Equity, (File 333-116595 - Jun. 17) (BR. ) S-8 O2MICRO INTERNATIONAL LTD, THE GRAND PAVILLION, WEST BAY ROAD PO BOX 32331 SMB, GEORGE TOWN, GR CAY, E9, 00000, 345-945-1110 - 1,000,000 ($15,720,000.00) Equity, (File 333-116596 - Jun. 17) (BR. 36) S-4 STANDARD COMMERCIAL CORP, 2201 MILLER RD, WILSON, NC, 27893, 2522915507 - 0 ($150,000,000.00) Non-Convertible Debt, (File 333-116597 - Jun. 17) (BR. 04) S-8 LINCARE HOLDINGS INC, 19387 US 19 N STE 500, CLEARWATER, FL, 33764, 8135307700 - 0 ($214,648,072.00) Equity, (File 333-116599 - Jun. 17) (BR. 01) S-3 TARGETED GENETICS CORP /WA/, 1100 OLIVE WAY, STE 100, SEATTLE, WA, 98101, 2066237612 - 0 ($25,672,500.00) Equity, (File 333-116600 - Jun. 17) (BR. 01) S-8 TARGETED GENETICS CORP /WA/, 1100 OLIVE WAY, STE 100, SEATTLE, WA, 98101, 2066237612 - 0 ($9,450,000.00) Equity, (File 333-116601 - Jun. 17) (BR. 01) S-8 SUPPORTSOFT INC, 575 BROADWAY, REDWOOD, CA, 94063, 6502334539 - 0 ($16,860,000.00) Equity, (File 333-116602 - Jun. 17) (BR. 03) 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 ------------------------------------------------------------------------------------------------ ABRAXAS PETROLEUM CORP NV X 06/17/04 ACCENTURE LTD X 06/17/04 ACCENTURE SCA X 06/17/04 ACE SEC CORP WELLS FARGO FINANCIAL AU DE X X 06/15/04 ACTUANT CORP WI X 06/17/04 ADELPHIA COMMUNICATIONS CORP DE X X 06/17/04 ADOBE SYSTEMS INC DE X 06/17/04 ADVANCED MATERIALS GROUP INC NV X 06/07/04 ADVANCED MEDICAL OPTICS INC DE X X 06/16/04 ALDERWOODS GROUP INC DE X X 06/17/04 AMERICAN HEALTHWAYS INC DE X X X 06/17/04 ANGEION CORP/MN MN X X X 06/14/04 ANR PIPELINE CO DE X X 06/17/04 APOLLO GROUP INC AZ X X 06/16/04 ARGO TECH CORP DE X X 06/17/04 ASSET BACKED SECURITIES CORP DE X 06/17/04 ASSET-BACKED PASS-THROUGH CERTIFICATE DE X X 05/25/04 ASTROPOWER INC DE X 06/17/04 AT ROAD INC CA X X 06/17/04 ATLANTIC REALTY TRUST CA X 06/17/04 ATMOS ENERGY CORP TX X X 06/17/04 AVANIR PHARMACEUTICALS CA X 06/15/04 AXIA GROUP INC/UT NV X X 06/15/04 BANC OF AMERICA FUNDING CORP MORT PAS DE X 05/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 05/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 05/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 05/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 05/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 05/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 05/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 05/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 05/25/04 BANK OF AMERICA MORTGAGE SEC INC MOR DE X 05/25/04 BANK OF AMERICA MORTGAGE SEC INC MOR DE X 05/25/04 BANK OF AMERICA MORTGAGE SEC INC MOR DE X 05/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 05/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 05/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 05/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 05/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 05/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 05/25/04 BANK OF AMERICA MORTGAGE SECURITIES I DE X 05/25/04 BANK OF AMERICA MORTGAGE SECURITIES I DE X 05/25/04 BANK OF AMERICA MORTGAGE SECURITIES I DE X 05/25/04 BANK OF AMERICA MORTGAGE SECURITIES I DE X 05/25/04 BANK OF AMERICA MORTGAGE SECURITIES I DE X 05/25/04 BANK OF SOUTH CAROLINA CORP SC X 06/17/04 BEAR STEARNS COMPANIES INC DE X X 06/17/04 BEAR STEARNS COMPANIES INC DE X X 06/16/04 BEARD CO /OK OK X 06/15/04 BERRY PETROLEUM CO DE X 06/16/04 BIOMASS PROCESSING TECHNOLOGY INC DE X X 05/27/04 BOSTON LIFE SCIENCES INC /DE DE X X 06/15/04 BOYD GAMING CORP NV X 05/19/04 AMEND BRUSH ENGINEERED MATERIALS INC X 06/16/04 CALLON PETROLEUM CO DE X X 06/17/04 CANDIES INC DE X 04/30/04 CAP ROCK ENERGY CORP X 06/17/04 CARMAX INC VA X 06/17/04 CARNIVAL CORP DE X 06/17/04 CBRL GROUP INC TN X X 06/17/04 CENTERSTATE BANKS OF FLORIDA INC FL X X 06/17/04 CENTRAL FREIGHT LINES INC NV X 06/15/04 CERUS CORP DE X X 06/16/04 CHASE FUNDING INC NY X X 06/16/04 CHATTEM INC TN X X 06/17/04 CHEESECAKE FACTORY INCORPORATED DE X 06/16/04 CHESTER VALLEY BANCORP INC PA X X 06/17/04 CHINA DIRECT TRADING CORP FL X 06/17/04 CHIRON CORP DE X X 06/17/04 CLARCOR INC DE X X 06/16/04 CNL HOSPITALITY PROPERTIES INC MD X X 04/02/04 AMEND COLONY BANKCORP INC GA X X 06/17/04 COLONY BANKCORP INC GA X X X 06/17/04 COLORADO INTERSTATE GAS CO DE X X 06/17/04 COMMERCE ONE INC / DE/ DE X 06/17/04 CONCEPTUS INC DE X 06/14/04 COOPER INDUSTRIES LTD X X 06/17/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 06/17/04 CYPRESS COMMUNICATIONS HOLDING CO INC DE X X 06/16/04 DIOMED HOLDINGS INC NV X X 06/17/04 DOLLAR TREE STORES INC VA X 06/17/04 DONNELLEY R R & SONS CO DE X X 06/17/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE X X 06/11/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE X X 06/11/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE X X 06/11/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE X X 06/11/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE X X 06/11/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE X X 06/11/04 DVI RECEIVABLES VIII LLC DE X X 06/11/04 DVI RECEIVABLES XIX LLC DE X X 06/11/04 DVI RECEIVABLES XVIII LLC DE X X 06/11/04 EAGLE BROADBAND INC TX X X 06/02/04 EASTON BANCORP INC/MD MD X X 06/17/04 EL PASO CGP CO DE X X 06/17/04 EL PASO NATURAL GAS CO DE X X 06/17/04 ELKCORP DE X X 06/16/04 ENTEGRIS INC MN X X 06/17/04 EYETECH PHARMACEUTICALS INC DE X 06/17/04 FELLOWS ENERGY LTD NV X X 06/04/04 FIRST CITIZENS BANCSHARES INC /TN/ TN X 06/17/04 FIRST INDUSTRIAL LP DE X 06/09/04 FIRST INDUSTRIAL SECURITIES L P DE X 06/09/04 FIRST NATIONAL LINCOLN CORP /ME/ ME X 06/17/04 FIRST UNION COMMERCIAL MORTGAGE PASS NC X 06/15/04 FIRST UNION NATIONAL BANK COM MORT PA NC X 06/14/04 FIRST WASHINGTON FINANCIAL CORP NJ X X 06/14/04 FLEMING COMPANIES INC /OK/ OK X X 06/16/04 FORMULA FOOTWEAR INC UT X X X 06/09/04 GENAERA CORP DE X X 06/16/04 GEORGIA GULF CORP /DE/ DE X X 06/17/04 GRAHAM CORP DE X X 03/31/04 GREATER COMMUNITY BANCORP NJ X X 06/17/04 GS MORTGAGE SECURITIES CORP DE X X 06/15/04 GS MORTGAGE SECURITIES CORP DE X X 06/16/04 HANOVER DIRECT INC DE X X 06/17/04 HIENERGY TECHNOLOGIES INC DE X X 06/17/04 HIRSCH INTERNATIONAL CORP NY X 06/14/04 HUNTINGTON BANCSHARES INC/MD MD X X 06/16/04 IBT BANCORP INC PA X X 06/16/04 ILINC COMMUNICATIONS INC DE X X 06/17/04 INDEPENDENCE COMMUNITY BANK CORP DE X 04/12/04 AMEND INTELLECTUAL TECHNOLOGY INC CO X X 06/16/04 INTERLINE BRANDS INC X 06/17/04 INTERNATIONAL STEEL GROUP INC DE X X 06/17/04 INTERNATIONAL WIRELESS INC MD X X 06/17/04 INTERPORE INTERNATIONAL INC /DE/ DE X X 06/14/04 ISLE OF CAPRI CASINOS INC DE X 04/25/04 IVILLAGE INC DE X 06/16/04 J2 GLOBAL COMMUNICATIONS INC DE X X 06/17/04 JB OXFORD HOLDINGS INC DE X X 06/04/04 KB HOME DE X X X 06/16/04 KELLWOOD CO DE X X 06/16/04 LAFARGE NORTH AMERICA INC MD X 06/16/04 LAKELAND INDUSTRIES INC DE X X 06/17/04 LEHMAN ABS CORP VERIZON NEW YORK DEBE DE X X 06/02/04 LENNAR CORP /NEW/ DE X X 06/15/04 LUCENT TECHNOLOGIES INC DE X X 06/17/04 MACQUARIE SECURITISATION LTD DE X X 06/16/04 MACROVISION CORP DE X X 06/16/04 MAGELLAN HEALTH SERVICES INC DE X 06/17/04 MAINE & MARITIMES CORP X 06/17/04 MARCONI CORP PLC X0 X 06/17/04 MARCONI CORP PLC X0 X 06/17/04 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE X X 06/17/04 MBNA CORP MD X 06/17/04 MEADE INSTRUMENTS CORP DE X 06/17/04 MED-DESIGN CORP DE X 04/01/04 AMEND MERRIMAC INDUSTRIES INC DE X X 06/16/04 MGM MIRAGE DE X X 06/15/04 MISSISSIPPI CHEMICAL CORP /MS/ MS X X 05/31/04 MODINE MANUFACTURING CO WI X X 06/17/04 MONEYGRAM INTERNATIONAL INC DE X X 06/17/04 Morgan Stanley ABS Capital I Inc. Tru DE X X 06/09/04 MORGAN STANLEY DEAN WITTER CAP I INC DE X 06/14/04 MORTGAGE PASS THROUGH CERTIFICATES SE DE X 05/25/04 MORTGAGE PASS THROUGH CERTIFICATES SE DE X 05/25/04 MORTGAGE PASS THROUGH CERTIFICATES SE DE X 05/25/04 MOSCOW CABLECOM CORP DE X X 06/16/04 MOVIE GALLERY INC DE X X 06/17/04 MTR GAMING GROUP INC DE X X 06/09/04 NAVIGANT INTERNATIONAL INC DE X X 06/17/04 NBC ACQUISITION CORP DE X X 06/17/04 NBTY INC DE X X 06/17/04 NEBRASKA BOOK CO KS X X 06/17/04 NETBANK INC GA X X 06/16/04 NEW CENTURY FINANCIAL CORP DE X X 06/07/04 NEWPORT CORP NV X X 05/28/04 NISSAN AUTO RECEIVABLES CORP II DE X X 06/16/04 NORSTAN INC MN X X 06/17/04 NOVA NATURAL RESOURCES CORP CO X 06/16/04 OLYMPUS COMMUNICATIONS LP DE X X 06/17/04 OVERNITE CORP VA X X 06/16/04 PALMONE INC DE X X 06/16/04 PATRIOT NATIONAL BANCORP INC CT X 06/15/04 PAYMENT DATA SYSTEMS INC NV X 06/17/04 PERFICIENT INC DE X X 06/16/04 AMEND PETCO ANIMAL SUPPLIES INC DE X X 06/10/04 PHOTOMEDEX INC DE X X 06/09/04 PIEDMONT NATURAL GAS CO INC NC X X 06/16/04 PIER 1 IMPORTS INC/DE DE X X 06/15/04 PIZZA INN INC /MO/ MO X 06/16/04 PLAINS EXPLORATION & PRODUCTION CO DE X X 06/17/04 POINT THERAPEUTICS INC DE X X 06/17/04 POORE BROTHERS INC DE X 06/11/04 POPE RESOURCES LTD PARTNERSHIP DE X X 06/16/04 PRECIS INC OK X X 06/17/04 PRIVATEBANCORP INC DE X 06/17/04 PROGRESS SOFTWARE CORP /MA MA X X 06/17/04 QUADRAMED CORP DE X X 06/17/04 QUAKER CITY BANCORP INC DE X 06/16/04 QUALITY SYSTEMS INC CA X 06/11/04 RADISYS CORP OR X 06/17/04 RED HAT INC DE X 06/15/04 RENTECH INC /CO/ CO X X X 06/16/04 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X X 06/16/04 RF MONOLITHICS INC /DE/ DE X X 06/17/04 RICHARDSON ELECTRONICS LTD/DE DE X 06/17/04 RUBIOS RESTAURANTS INC DE X 06/11/04 RYLAND GROUP INC MD X X 06/16/04 SBC COMMUNICATIONS INC DE X 06/17/04 SINGING MACHINE CO INC DE X 06/01/04 SIRICOMM INC DE X X 06/16/04 SKINVISIBLE INC NV X X 06/09/04 SMUCKER J M CO OH X X 06/17/04 SOLECTRON CORP DE X X 06/17/04 SOUTHERN CONNECTICUT BANCORP INC CT X X 06/17/04 SPARTAN MOTORS INC MI X X 06/16/04 SPECTRUM CONTROL INC PA X X 06/17/04 STEMCELLS INC DE X X 06/16/04 STRAYER EDUCATION INC MD X X 06/16/04 STRUCTURED ASSET SECURITIES CORP DE X 06/17/04 SUN HYDRAULICS CORP FL X 06/16/04 SURGICARE INC/DE DE X 06/09/04 SYNTEL INC MI X X 06/10/04 TELEGLOBE INTERNATIONAL HOLDINGS LTD X 06/15/04 TENNESSEE GAS PIPELINE CO DE X X 06/17/04 TGC INDUSTRIES INC TX X X 06/14/04 TIBCO SOFTWARE INC DE X X 06/17/04 TOTAL FIRST AID INC FL X X 06/03/04 U S CANADIAN MINERALS INC CA X 06/11/04 UNITREND INC OH X 06/17/04 UNIZAN FINANCIAL CORP OH X X 06/16/04 URSTADT BIDDLE PROPERTIES INC MD X 04/30/04 US UNWIRED INC LA X X 06/16/04 VIA NET WORKS INC DE X 06/17/04 VIAD CORP DE X X 06/16/04 VIAD CORP DE X 06/17/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 06/15/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 06/16/04 WELLS FARGO & CO/MN DE X X 06/17/04 WESTAR ENERGY INC /KS KS X X 06/10/04 WHIRLPOOL CORP /DE/ DE X X 06/15/04 WILLIAMS COMPANIES INC DE X X 06/17/04 WILSHIRE OIL CO OF TEXAS DE X X 06/17/04 WINNEBAGO INDUSTRIES INC IA X X 06/17/04 SAMSONITE CORP/FL DE X 06/09/04