SEC NEWS DIGEST Issue 2004-161 August 20, 2004 COMMISSION ANNOUNCEMENTS H. DAVID SHERMAN NAMED ACADEMIC ACCOUNTING FELLOW FOR SEC DIVISION OF CORPORATION FINANCE The Securities and Exchange Commission's Division of Corporation Finance today announced the selection of H. David Sherman as the academic accounting fellow for a one-year term beginning August 2004. An associate professor at Northeastern University in Boston, he teaches accounting and control courses in executive and high technology MBA programs and graduate and undergraduate business programs. He is also an adjunct associate professor at Tufts Medical School and co-director of the MD-MBA program. He was previously on the faculty of MIT Sloan School of Management and has been a visiting faculty at the INSEAD Business School in Fontainebleau, France. Dr. Sherman earned an AB in Economics from Brandeis University and MBA and DBA degrees from Harvard Business School. He is a Certified Public Accountant, has served as director and CFO of several businesses, and has consulted on financial performance issues with major corporations. His research interests include financial reporting, performance measurement and management, and financial literacy issues facing corporate managers and boards of directors in global businesses. His publications have appeared in the Harvard Business Review, Sloan Management Review, Accounting Review, Auditing: A Journal of Practice and Theory, Journal of Banking and Finance, Journal of Bank Cost and Management Accounting, American Banker, Management Accounting, Medical Care, and the Annals of Operations Research, among others. He has written several monographs and is a co-author of the book, Profits You Can Trust: Spotting and Surviving Accounting Landmines, which provides a framework to enhance financial literacy of users of shareholder reports. While at the Commission, the academic accounting fellow addresses issues involving difficult and unusual accounting, auditing, and financial reporting questions; reviews filings by public companies to identify significant accounting and disclosure problems; and participates in research projects pertaining to current financial reporting issues. Dr. Sherman replaces the outgoing academic accounting fellow, Mary Brady Greenawalt. (Press Rel. 2004-115) ENFORCEMENT PROCEEDINGS FINAL JUDGMENT OF PERMANENT INJUNCTION ENTERED AGAINST TREVOR WATSON The Securities and Exchange today announced that on Aug. 13, 2004, the Honorable John A. Houston of the United States District Court for the Southern District of California entered a final judgment against Trevor Watson, which permanently enjoins him from violating federal securities laws. Watson, without admitting or denying the allegations, settled the action against him by consenting to entry of court orders that permanently enjoin him from violating Sections 5 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. Due to Watson’s demonstrated inability to pay, he was not ordered to pay a civil penalty and disgorgement of $26,000 and prejudgment interest thereon of $7,063 were waived. [SEC v. Brian Lee (aka Brian Lee Petrosian), Todd DiRoberto, Lonnie Dragon and Trevor Watson, Case No. 03-CV-1957-JAH, JFS, SDCa]. (LR-18390) SEC HALTS $6 MILLION AFFINITY FRAUD BY OBTAINING PERMANENT INJUNCTION AND ASSET FREEZE On August 18, the Commission obtained an Order of Permanent Injunction and Other Equitable Relief against defendants James Upshaw (Upshaw) and Upshaw and Associates, L.L.C. (Upshaw and Associates), enjoining them from violating the antifraud and registration provisions of the federal securities laws. The Order of Permanent Injunction also freezes the assets of Upshaw and Upshaw and Associates pending resolution of the appropriate amount of disgorgement and civil penalties; requires the defendants to give an accounting; prohibits document destruction; and permits expedited discovery. The defendants consented to the Order of Permanent Injunction without admitting or denying the allegations of the Commission's complaint. In its complaint, which was filed on August 18, the Commission charged that Upshaw’s investment scheme was an “affinity fraud,” targeting members of the African-American community, including African-American churches and their members. Upshaw is 47 years old and a resident of Oak Brook, Ill. The Commission alleged that, from at least October 2000 to the present, Upshaw raised at least $6.1 million from more than 130 investors through the unregistered offer and sale of securities in the form of high return promissory notes, which were issued by Upshaw & Associates. According to the complaint, Upshaw represented to investors that he would invest their funds in large-cap U.S. stocks, Treasury bills and commercial paper, guaranteeing returns of up to 10% per month. Upshaw, however, invested little, if any, investor proceeds in the manner promised. Instead, Upshaw used investor funds to pay returns to other investors, fund business ventures for himself, his wife, and his friends, and to purchase a luxury home and two luxury cars. In addition, Upshaw made a series of misrepresentations regarding the safety of the investments, falsely stating that the returns were guaranteed and insured. The majority of investors in the scheme reside in Illinois, Ohio and California. [SEC v. Upshaw and Associates, L.L.C., et al., Civil Action No. 04 C 5437, USDC N.D. Ill., filed Aug. 18, 2004] (LR-18839) LINES OVERSEAS MANAGEMENT, LTD. AND ITS MANAGING DIRECTOR ORDERED TO SHOW CAUSE FOR FAILING TO COMPLY WITH COMMISSION SUBPOEANAS On Aug. 17, 2004, in the action SEC v. Lines Overseas Mgmt., Ltd., et al., Misc. Action No. 04 MC 302 (D.D.C.), Magistrate Judge Alan Kay of the U.S. District Court for the District of Columbia ordered Lines Overseas Management, Ltd. (LOM), a Bermuda-based holding company with broker-dealer subsidiaries, and its Managing Director, Scott Lines, to demonstrate why they should not be ordered to comply with four subpoenas lawfully issued and validly served by the Commission in connection with two separate investigations. LOM and Lines, a Bermuda resident, refused to appear for testimony and produce documents as directed by the four subpoenas. On June 10, 2004, the Commission filed the above-mentioned subpoena enforcement action seeking a court order requiring LOM and Lines to comply with the subpoenas. The Commission issued the subpoenas in connection with two separate investigations into possible fraud, market manipulation, and reporting violations in the securities of three U.S. public companies: Hienergy Technologies, Inc., Sedona Software Solutions, Inc., and SHEP Technologies, Inc. The Commission’s investigations have revealed that certain individuals engaged in extensive trading in the securities of Hienergy, Sedona, and SHEP through accounts at LOM in Bermuda, the Bahamas, and the Cayman Islands. The Commission has alleged that the subpoenaed documents and testimony are relevant to matters under investigation and are within the scope of the Commission’s investigative authority. The Commission has requested that the court order LOM and Lines to comply fully with the terms of the subpoenas by producing documents and appearing for testimony. [SEC v. Lines Overseas Mgmt., Ltd., et al., Misc. Action No. 04 MC 302, D.D.C.] (LR-18840) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the Pacific Exchange through its wholly owned subsidiary PCX Equities, Inc., relating to the corporate restructuring and initial public offering of Archipelago Holdings, Inc. (SR-PCX-2004-79), has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of August 23. (Rel. 34- 50210) A proposed rule change filed by the Chicago Board Options Exchange to amend its marketing fee to incorporate electronic DPMs (SR-CBOE-2004-55) 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 August 23. (Rel. 34-50212) A proposed rule change (SR-NASD-2004-092) filed by The Nasdaq Stock Market, a subsidiary of the National Association of Securities Dealers, Inc., relating to Extension of Short Sale Rule and Continued Suspension of Primary Market Maker Standards Set Forth in Rule 4612, has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposed rule change is expected in the Federal Register during the week of August 23. (Rel. 34-50217) PROPOSED RULE CHANGES The American Stock Exchange, Boston Stock Exchange, Chicago Board Options Exchange, International Securities Exchange, Pacific Exchange, and Philadelphia Stock Exchange submitted a proposed amendment to the Options Intermarket Linkage Plan relating to the definitions of Firm Customer Quote Size and Firm Principal Quote Size, pursuant to Section 11A(a)(3) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of August 23. (Rel. 34-50211) The NASD has filed a proposed rule change and Amendment Nos. 1 and 2 thereto (SR-NASD-2004-121) pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 to include failures to submit timely amendments to Form U5 in its Minor Rule Violation Plan. Publication of the proposal is expected in the Federal Register during the week of August 23. (Rel. 34-50221) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-Amex-2004-49) submitted under Rule 19b-4 by the American Stock Exchange to allow Amex Hearing Officers to preside over default and settlement proceedings without empanelling members of the Hearing Board to serve on an Amex Disciplinary Panel. Publication of the order in the Federal Register is expected during the week of August 23. (Rel. 34-50214) The Commission approved a proposed rule change (SR-NASD-2004-002) and Amendment No. 1 thereto and issued notice of filing and order granting accelerated approval to Amendment No. 2 submitted under Rule 19b-4 of the Securities Exchange Act of 1934 by the NASD to require an NASD Market Participant to provide written notice before denying any NASD member direct electronic access to its quote in the ADF. Publication of the notice is expected to be made in the Federal Register during the week of August 23. (Rel. 34-50218) The Commission approved a proposed rule change (SR-CHX-2004-14) submitted under Rule 19b-4 by The Chicago Stock Exchange relating to the handling of preopening orders in Nasdaq/NM securities. Publication of the order in the Federal Register is expected during the week of August 23. (Rel. 34-50215) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-3 NEWTEK BUSINESS SERVICES INC, 100 QUENTIN ROOSEVELT BLVD., GARDEN CITY, NY, 11530, 5163902260 - 0 ($258,332.00) Equity, (File 333-118353 - Aug. 19) (BR. 07) F-3 RIT TECHNOLOGIES LTD, 24 RAOUL WALLENBERG ST, TEL AVIV, L3, 69719, 972 3 6455151 - 6,330,161 ($8,355,812.52) Equity, (File 333-118354 - Aug. 19) (BR. 37) S-8 MOSCOW CABLECOM CORP, 405 PARK AVENUE, NEW YORK, NY, 10022, 2128268942 - 670,000 ($5,092,000.00) Equity, (File 333-118355 - Aug. 19) (BR. 37) S-8 MOSCOW CABLECOM CORP, 405 PARK AVENUE, NEW YORK, NY, 10022, 2128268942 - 330,000 ($2,508,000.00) Equity, (File 333-118356 - Aug. 19) (BR. 37) S-8 BEMA GOLD CORP /CAN/, SUITE 3100, THREE BENTALL CENTRE, 595 BURRARD STREET, VANCOUVER, A1, V7X 1J1, 604-681-8371 - 9,000,000 ($19,080,000.00) Equity, (File 333-118357 - Aug. 19) (BR. 04) SB-2 INTEGRITY BANCSHARES INC, 11130 STATE BRIDGE ROAD, SUITE 0-203, ALPHARETTA, GA, 30022, 7707770324 - 12,935 ($174,622.50) Equity, (File 333-118358 - Aug. 19) (BR. 07) S-1 CONTRARIAN PUBLIC INVESTMENT I INC, 735 BROAD STREET, SUITE 218, CHATTANOOGA, TN, 37402, 423-265-5062 - 15,000,000 ($1,500.00) Equity, (File 333-118359 - Aug. 19) (BR. 09) SB-2 STALLION GROUP, 2,100,000 ($420,000.00) Equity, (File 333-118360 - Aug. 19) (BR. 04) S-8 CEDAR SHOPPING CENTERS INC, 44 SOUTH BAYLES AVENUE, PORT WASHINGTON, NY, 11050, 5167676492 - 866,665 ($11,127,979.00) Equity, (File 333-118361 - Aug. 19) (BR. 08) S-8 COUNTRYWIDE FINANCIAL CORP, 4500 PARK GRANADA BLVD, CALABASAS, CA, 91302, 8182253000 - 11,000,000 ($726,440,000.00) Other, (File 333-118363 - Aug. 19) (BR. 07) S-8 K2 INC, 2051 PALOMAR AIRPORT ROAD, CARLSBAD, CA, 92009, 7604941044 - 0 ($2,566,317.00) Equity, (File 333-118364 - Aug. 19) (BR. 05) S-B JAMAICA GOVERNMENT OF, 30 NATIONAL HEROES CIRCLE, KINGSTON R, L8, 9999999999, 0 ($357,000,000.00) Non-Convertible Debt, (File 333-118365 - Aug. 19) (BR. DN) S-8 AUGUST TECHNOLOGY CORP, 4900 W 78TH ST, BLOOMINGTON, MN, 55435, 9528200080 - 0 ($11,124,000.00) Equity, (File 333-118366 - Aug. 19) (BR. 36) S-8 BJS WHOLESALE CLUB INC, ONE MERCER ROAD, NATICK, MA, 01760, 5086517400 - 4,000,000 ($89,400,000.00) Equity, (File 333-118367 - Aug. 19) (BR. 02) S-8 TERREMARK WORLDWIDE INC, 2601 SOUTH BAYSHORE DRIVE, MIAMI, FL, 33133, 2123199160 - 0 ($3,202,264.24) Equity, (File 333-118369 - Aug. 19) (BR. 37) S-3 CERADYNE INC, 3169 RED HILL, COSTA MESA, CA, 92626, 7145490421 - 0 ($2,270,425.00) Equity, (File 333-118372 - Aug. 19) (BR. 06) S-3 OLD NATIONAL BANCORP /IN/, ONE MAIN ST, EVANSVILLE, IN, 47708, 8124641434 - 0 ($700,000,000.00) Other, (File 333-118374 - Aug. 19) (BR. 07) 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 ACCESS NATIONAL CORP VA X X 08/18/04 ACCESSITY CORP NY X 08/17/04 ACCREDITED HOME LENDERS INC DE X X 08/18/04 ACE COMM CORP MD X 08/19/04 Aearo CO I DE X 06/30/04 AEROPOSTALE INC X 08/19/04 AGILE SOFTWARE CORP DE X X 08/19/04 AIRGATE PCS INC /DE/ DE X X 08/12/04 ALDERWOODS GROUP INC DE X X 08/18/04 ALDERWOODS GROUP INC DE X X 08/19/04 ALDERWOODS GROUP INC DE X X 08/19/04 ALDILA INC DE X X 08/19/04 ALLIANCE FINANCIAL CORP /NY/ NY X X 08/19/04 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE X X 08/19/04 AMAZON COM INC DE X X 08/19/04 AMERICAN BIO MEDICA CORP NY X 08/03/04 AMEND AMERICAN CAMPUS COMMUNITIES INC MD X X 08/17/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE X X 08/19/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE X X 08/19/04 AMSOUTH AUTO RECEIVABLES LLC X X 08/16/04 APPLIED EXTRUSION TECHNOLOGIES INC /D DE X 08/16/04 APPLIED INDUSTRIAL TECHNOLOGIES INC OH X X 08/17/04 ARBITRON INC DE X 08/17/04 ARDEN REALTY LIMITED PARTNERSHIP MD X 08/19/04 ASHFORD HOSPITALITY TRUST INC MD X X 07/23/04 AMEND ASIA PAYMENT SYSTEMS NV X X 08/19/04 ASIAINFO HOLDINGS INC DE X 07/22/04 ASPENBIO INC CO X 08/19/04 ASSET BACKED SECURITIES CORP DE X 08/19/04 AUTODESK INC DE X X 08/19/04 BALDWIN TECHNOLOGY CO INC DE X X 08/19/04 BANCSHARES OF FLORIDA INC FL X X 08/18/04 BARNES & NOBLE INC DE X X 08/19/04 Bear Stearns Commercial Mortgage Secu DE X X 08/18/04 BLUE COAT SYSTEMS INC DE X X 08/19/04 BOMBAY COMPANY INC DE X 08/18/04 BON TON STORES INC PA X X 08/19/04 BOOTS & COOTS INTERNATIONAL WELL CONT DE X 08/03/04 BRANDYWINE REALTY TRUST MD X X 08/18/04 BRITESMILE INC UT X X 08/17/04 BROADBAND WIRELESS INTERNATIONAL CORP NV X 08/18/04 BUCKEYE TECHNOLOGIES INC DE X 08/17/04 C & F FINANCIAL CORP VA X X 08/18/04 C-COR INC PA X X 08/19/04 CACI INTERNATIONAL INC /DE/ DE X 08/18/04 CASH 4 HOMES 247 X 06/15/04 CASUAL MALE RETAIL GROUP INC DE X X X 08/19/04 CATALINA MARKETING CORP/DE DE X X 08/16/04 CATERPILLAR FINANCIAL SERVICES CORP DE X 08/19/04 CD&L INC DE X X 08/18/04 CEC INDUSTRIES CORP NV X X 08/12/04 CENTURY REALTY TRUST IN X X 08/18/04 CHECKERS DRIVE IN RESTAURANTS INC /DE DE X 08/19/04 CHURCHILL DOWNS INC KY X 08/16/04 CIENA CORP DE X 08/19/04 CIENA CORP DE X 08/19/04 CINERGY CORP DE X 08/19/04 CINGULAR WIRELESS LLC DE X 08/19/04 CISCO SYSTEMS INC CA X 08/17/04 CKE RESTAURANTS INC DE X 08/18/04 CLAIRES STORES INC DE X X 08/19/04 CLAYTON WILLIAMS ENERGY INC /DE DE X X 08/19/04 CNH WHOLESALE RECEIVABLES INC DE X X 08/16/04 CNL Hotels & Resorts, Inc. MD X X 08/18/04 COLE COMPUTER CORP NV X 08/18/04 COLONY BANKCORP INC GA X X 08/19/04 COMMONWEALTH INDUSTRIES INC/DE/ DE X 08/19/04 COMPUCOM SYSTEMS INC DE X X 08/19/04 CONSTELLATION BRANDS, INC. DE X X 08/19/04 CORRPRO COMPANIES INC /OH/ OH X 08/16/04 COVANSYS CORP MI X 08/19/04 CURON MEDICAL INC DE X X 08/17/04 CYTRX CORP DE X X 08/19/04 DATA SYSTEMS & SOFTWARE INC DE X 08/18/04 DDS TECHNOLOGIES USA INC NV X X 07/31/04 DIGITAL ANGEL CORP DE X X X 08/19/04 DILLARD ASSET FUNDING CO DE X 07/15/04 EARTHNETMEDIA INC NV X X 08/10/04 EFOODSAFETY COM INC NV X X 08/09/04 EQUINOX HOLDINGS INC DE X X X 08/16/04 EVANS BANCORP INC NY X 08/19/04 EXELON CORP PA X 08/19/04 EZ EM INC DE X X 08/19/04 FEDERAL SCREW WORKS MI X X 08/19/04 FERRO CORP OH X 08/19/04 FIDELITY D & D BANCORP INC PA X 08/17/04 FINLAY ENTERPRISES INC /DE DE X X 08/19/04 FINLAY FINE JEWELRY CORP DE X X 08/05/04 FIRST COMMUNITY BANCSHARES INC /NV/ NV X 08/19/04 FIRST MONTAUK FINANCIAL CORP NJ X X 08/18/04 FIRST NATIONAL BANKSHARES OF FLORIDA FL X X 08/12/04 First National Power Corp. DE X 08/19/04 FIRST SECURITY BANCORP INC /KY/ KY X X 08/18/04 FIRST UNION COMMERCIAL MORTGAGE PASS NC X 08/16/04 FIRSTFED FINANCIAL CORP DE X 07/31/04 FLOWERS FOODS INC GA X X 08/19/04 FTI CONSULTING INC MD X X 08/11/04 G REIT INC VA X X 08/06/04 GAP INC DE X X 08/19/04 GE Dealer Floorplan Master Note Trust DE X X 08/12/04 GENESCO INC TN X X 08/19/04 GILEAD SCIENCES INC DE X X 08/19/04 GK INTELLIGENT SYSTEMS INC DE X X 08/13/04 GLOBAL CROSSING LTD X 08/18/04 GOAMERICA INC DE X X 08/17/04 GOLDEN ENTERPRISES INC DE X X X 08/18/04 GREENFIELD ONLINE INC DE X X 08/19/04 GS MORTGAGE SECURITIES CORP DE X 08/19/04 GULFTERRA ENERGY PARTNERS L P DE X X 08/19/04 HALLIBURTON CO DE X X 08/19/04 HARLEY DAVIDSON MOTORCYCLE TRUST 2004 NV X X 08/16/04 Harley-Davidson Motorcycle Trust 2004 NV X X 08/16/04 HEALTH NET INC DE X X 08/19/04 HEALTHSOUTH CORP DE X X 08/19/04 HEALTHTRAC INC X 08/18/04 HEILIG MEYERS CO VA X 06/30/04 HEMAGEN DIAGNOSTICS INC DE X 08/19/04 HERSHEY FOODS CORP DE X X 08/19/04 HIBERNIA CORP LA X X 08/19/04 HOOKER FURNITURE CORP VA X X 08/18/04 HORIZON TELCOM INC OH X X 08/19/04 HORMEL FOODS CORP /DE/ DE X X 08/19/04 HUAYANG INTERNATIONAL HOLDINGS INC NV X X X 08/05/04 ICON HEALTH & FITNESS INC DE X 05/31/04 INGRAM MICRO INC DE X X 08/19/04 INLAND REAL ESTATE CORP MD X X 08/17/04 INSIGHTFUL CORP DE X X 08/17/04 INTEGRAL SYSTEMS INC /MD/ MD X 08/19/04 INTELLIGROUP INC NJ X X 08/19/04 INTERNET COMMERCE CORP DE X X 06/18/04 Irwin Home Equity Loan Trust 2004-1 DE X 08/19/04 ISRAMCO INC DE X X 08/16/04 ISRAMCO INC DE X X 08/16/04 ISRAMCO INC DE X X 08/16/04 ISRAMCO INC DE X X 08/16/04 ITRONICS INC TX X 08/16/04 J.P. Morgan Chase Commercial Mortgage DE X 08/16/04 J.P. MORGAN MORTGAGE TRUST 2004-A4 DE X X 07/29/04 JAFRA WORLDWIDE HOLDINGS LUX SARL N4 X X 08/16/04 JMAR TECHNOLOGIES INC DE X X 08/16/04 KENTUCKY BANCSHARES INC /KY/ X 08/19/04 KERR MCGEE CORP /DE DE X X 08/19/04 KEY TECHNOLOGY INC OR X X 08/12/04 KV PHARMACEUTICAL CO /DE/ DE X X 08/17/04 LANCASTER COLONY CORP OH X X 08/19/04 LCA VISION INC DE X 08/19/04 LENNOX INTERNATIONAL INC DE X X 08/18/04 LIMITED BRANDS INC DE X 08/19/04 LONE STAR TECHNOLOGIES INC DE X 08/18/04 LONG BEACH SECURITIES CORP DE X X 08/18/04 LONGPORT INC DE X X 08/17/04 LTV CORP DE X X 08/19/04 MALAN REALTY INVESTORS INC MI X X X 08/13/04 MARCONI CORP PLC X0 X 08/19/04 MARCONI CORP PLC X0 X 08/19/04 MARCONI CORP PLC X0 X 08/19/04 MARVELL TECHNOLOGY GROUP LTD D0 X 08/19/04 McAfee, Inc. DE X X X 08/09/04 MCDATA CORP DE X X 08/19/04 MERITAGE HOSPITALITY GROUP INC MI X X 08/19/04 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE X X 08/16/04 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE X X 08/17/04 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE X X 08/17/04 MERRILL LYNCH DEPOSITOR INC PREFERRED DE X X 08/16/04 MERRILL LYNCH DEPOSITOR INC PREFERRED DE X X 08/16/04 MERRILL LYNCH DEPOSITOR INC PREFERRED DE X X 08/16/04 MIDLAND CO OH X 08/19/04 MIDWEST AIR GROUP INC WI X X 08/13/04 MILESTONE CAPITAL INC CO X X X X 08/19/04 MIND2MARKET INC CO X 08/02/04 MIRACOR DIAGNOSTICS INC UT X 08/16/04 MOBILEPRO CORP DE X X 08/13/04 Morgan Stanley Capital I Trust 2004 I DE X 08/16/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 08/17/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 08/18/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 08/18/04 MOTORCAR PARTS AMERICA INC NY X X 08/17/04 MS STRUCTURED ASSET CORP SATURNS TRUS DE X 08/16/04 MS STRUCTURED SATURNS SERIES 2003-11 DE X 08/16/04 MS STRUCTURED SATURNS SERIES 2003-6 DE X 08/16/04 MS STRUCTURED SATURNS SERIES 2004-2 DE X 08/16/04 MS STRUCTURED SATURNS SERIES 2004-4 DE X 08/16/04 MSW ENERGY HOLDINGS II LLC X 08/19/04 MSW ENERGY HOLDINGS LLC DE X 08/19/04 NATIONSRENT COMPANIES INC DE X X 08/16/04 NAVIGANT INTERNATIONAL INC DE X X 06/16/04 AMEND NAVISTAR INTERNATIONAL CORP DE X X 08/19/04 NEOMAGIC CORP DE X X 08/19/04 NEON SYSTEMS INC DE X X 08/16/04 NESTOR INC DE X X 08/19/04 NEUROBIOLOGICAL TECHNOLOGIES INC /CA/ DE X X 08/19/04 NEUTRON ENTERPRISES INC X X 08/17/04 NEXSTAR BROADCASTING GROUP INC DE X X 08/19/04 NGAS Resources Inc X X 08/18/04 NOMURA ASSET ACCEPTANCE CORPORATION, DE X 07/01/04 NORTEK HOLDINGS INC DE X X 08/17/04 NORTEK INC DE X X 08/17/04 NORTEL NETWORKS CORP X X 08/19/04 NORTEL NETWORKS CORP X 08/19/04 NORTEL NETWORKS LTD X X 08/19/04 NORTEL NETWORKS LTD X 08/19/04 NOVELL INC DE X 07/31/04 NYFIX INC DE X X 08/18/04 OHIO CASUALTY CORP OH X X 08/19/04 OILGEAR CO WI X X 08/13/04 OLD NATIONAL BANCORP /IN/ IN X X 08/19/04 OMEGA PROTEIN CORP NV X X 08/18/04 ONEIDA LTD NY X X X 08/09/04 ORLEANS HOMEBUILDERS INC DE X X 08/17/04 OSE USA INC DE X X 08/18/04 OTTER TAIL CORP MN X 08/18/04 OURPETS CO CO X X 08/18/04 P&F INDUSTRIES INC DE X X 08/18/04 PANERA BREAD CO DE X X X 08/19/04 PARTNERRE LTD X 08/19/04 PBSJ CORP /FL/ FL X X 07/21/04 AMEND PBSJ CORP /FL/ FL X X 07/21/04 AMEND PC CONNECTION INC DE X 08/18/04 PEMSTAR INC MN X X 06/22/04 AMEND PEOPLES HOLDING CO MS X X 08/18/04 PETROGEN CORP NV X X 08/18/04 PETSMART INC DE X 08/19/04 PETSMART INC DE X 08/19/04 AMEND PHARMACYCLICS INC DE X X 08/19/04 PLYMOUTH RUBBER CO INC MA X 08/16/04 PNM RESOURCES INC NM X X 08/13/04 PPL CORP PA X X 08/19/04 PPLUS Trust Series GSC-2 DE X X 08/16/04 PPT VISION INC MN X X 08/18/04 PRIME HOSPITALITY CORP DE X X 08/18/04 PRIME HOSPITALITY CORP DE X X 08/18/04 PROLOGIS MD X X 08/19/04 PROTECTIVE LIFE SECURED TRUST 2004 8 DE X X X X 08/16/04 PROTECTIVE LIFE SECURED TRUST 2004 9 DE X X X X 08/16/04 Protective Life Secured Trust 2004-33 DE X X X X 08/10/04 Protective Life Secured Trust 2004-35 TN X X X X 08/10/04 Protective Life Secured Trust 2004-37 DE X X X X 08/10/04 QAD INC DE X 08/19/04 RAVEN INDUSTRIES INC SD X 08/19/04 REDDY ICE HOLDINGS INC DE X X 08/12/04 RESTORATION HARDWARE INC CA X X X 08/17/04 RONSON CORP NJ X X 08/17/04 RXBAZAAR INC DE X X 08/10/04 SALESFORCE COM INC DE X X 08/19/04 SCHIMATIC CASH TRANSACTIONS NETWORK C FL X X 08/09/04 SHOPKO STORES INC WI X X 08/19/04 SILVERADO FINANCIAL INC NV X X 05/25/04 SOHU COM INC DE X X 08/17/04 SONO TEK CORP NY X 08/19/04 SOUTHWALL TECHNOLOGIES INC /DE/ DE X X 08/19/04 SPEEDCOM WIRELESS CORP DE X X 08/18/04 SPEEDUS CORP DE X X 08/16/04 STAGE STORES INC NV X X 08/19/04 STANDEX INTERNATIONAL CORP/DE/ DE X 06/30/04 STATER BROS HOLDINGS INC DE X X 08/19/04 STRATABASE NV X 08/17/04 Structured Asset Mortgage Investments DE X 07/30/04 AMEND SUNSET FINANCIAL RESOURCES INC X X 08/11/04 SYPRIS SOLUTIONS INC DE X X 08/19/04 T REIT INC VA X 08/18/04 TEN STIX 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