SEC NEWS DIGEST Issue 2003-247 December 31, 2003 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS CLOSED MEETING - THURSDAY, JANUARY 8, 2004 - 2:00 P.M. The subject matter of the closed meeting scheduled for Thursday, January 8, will be: Formal orders of investigation; Institution and settlement of administrative proceedings of an enforcement nature; Institution and settlement of injunctive actions; Litigation matters; and Opinion. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 942-7070. ENFORCEMENT PROCEEDINGS PRESIDENTS TRUST COMPANY, LLC AND OTHERS CHARGED WITH FRAUD The Commission has filed a civil injunctive case against Presidents Trust Company, LLC, a South Dakota-chartered trust company based in Omaha, Nebraska. The complaint also names Jon Patrick Pierce, president of a holding company that controls Presidents Trust, and David D. Klasna, formerly president of Presidents Trust. The complaint alleges that the defendants violated the antifraud provisions of the federal securities laws. The complaint arises out of an offering of financial instruments called "Fixed Income Trust-Secured" (Trusts) that Presidents Trust, through Pierce and Klasna, conducted during August and September 2003. The defendants raised approximately $14 million from at least 150 investors nationwide, claiming that the Trusts were a safe, secure investment that would pay a higher rate of return than traditional conservative investments, such as bank certificates of deposits. The offering was terminated when regulators from the South Dakota Division of Securities entered a cease-and-desist order against the offering. According to the complaint, the Trusts were not a safe or secure investment, but were essentially unsecured promissory notes issued by Presidents Trust. The defendants allegedly misled investors by calling the instruments Trusts, when in fact Presidents Trust did not follow the fiduciary duties required for trustees. Some of the proceeds were reinvested in Presidents Trust itself, and while the defendants told investors that they could reinvest proceeds in Presidents Trust, they did not disclose financial statements or other information about the financial condition of Presidents Trust. In fact, Presidents Trust was strapped for cash at the time of the offering, and after the offering ceased, Presidents Trust submitted documents to the South Dakota Division of Banking showing that it was insolvent. Concurrently with the filing of the Commission's complaint, Presidents Trust and Pierce, without admitting or denying liability, consented to entry of permanent injunctions prohibiting future violations of the antifraud provisions of the federal securities laws. Presidents Trust also consented to an asset freeze and to the appointment of a receiver with respect to the proceeds of the Trusts offering. Litigation against Klasna and with respect to the Commission's claims of disgorgement and penalties against Pierce is continuing. The Commission acknowledges the assistance of the South Dakota Divisions of Securities and Banking and the Nebraska Department of Banking and Finance in the investigation of this matter. [SEC v. Presidents Trust Company, LLC, Jon Patrick Pierce and David D. Klasna, Civil Action No. 8:03 CV 545 (District of Nebraska)] (LR-18528) INVESTMENT COMPANY ACT RELEASES THE VANGUARD GROUP, INC., ET AL. An order has been issued on an application filed by The Vanguard Group, Inc., et al. The order amends a prior order (Original VIPERs Order) to permit applicants to the Original VIPERs Order and other registered open- end management investment companies advised by The Vanguard Group, Inc. that track domestic equity securities indices to offer a class of shares that have limited redeemability and trade in the secondary market at negotiated prices. The order also modifies certain terms and conditions of the Original VIPERs Order. (Rel. IC-26317 - December 30) HOLDING COMPANY ACT RELEASES ENTERGY LOUISIANA, INC. An order has been issued authorizing Entergy Louisiana, Inc. (Entergy Louisiana), a public-utility company subsidiary of Entergy Corporation, a registered holding company, to: (1) issue and sell up to an aggregate amount of $750 million of first mortgage bonds, preferred stock, unsecured long-term indebtedness, and other forms of preferred or equity- linked securities; (2) acquire special purpose subsidiaries, which would facilitate the issuance of certain of those securities; (3) engage in various transactions that allow those special purpose subsidiaries to facilitate the issuance and sale of certain types of securities; (4) issue and pledge collateral bonds up to an aggregate amount of $470 million; and (5) effect certain related transactions. (Rel. 35-27783) GREAT PLAINS ENERGY INCORPORATED, ET AL. An order has been issued authorizing a proposal by Great Plains Energy Incorporated (GPE), a registered holding company under the Act; Kansas City Power & Light Company (KCPL), an electric utility company and a wholly owned subsidiary of GPE; Kansas City Power & Light Company Receivables Company, a nonutility subsidiary of KCPL; Great Plains Power Incorporated, a nonutility subsidiary company of GPE; and KLT, Inc., an intermediate holding company (Applicants). Applicants request authority for various financing transactions and an exemption from cost for services to exempt entities. In addition, specified subsidiaries request authority to pay dividends out of capital and unearned surplus, and GPE requests that the Commission reserve jurisdiction over KLT Investments II until Dec. 31, 2005. (Rel. 35-27784) E.ON AG, ET AL. An order has been issued authorizing proposals by E.ON AG (E.ON), a registered holding company, E.ON US Investments Corp. (EUSIC), a registered holding company and LG&E Energy Corp. (LG&E Energy), an E.ON subsidiary and an exempt holding company (collectively, Applicants). Applicants have been authorized to reorganize LG&E Energy resulting in a change of organizational form from a Kentucky corporation to a Kentucky limited liability company. (Rel. 35-27785) ENTERGY GULF STATES, INC. An order has been issued (i) approving proposals by Entergy Gulf States, Inc., a wholly-owned electric utility subsidiary of the Entergy Corporation, a registered public-utility holding company under the Act, to engage in various financing transactions through March 1, 2007, and (ii) reserving jurisdiction over other matters. (Rel. 35-27786) ENTERGY MISSISSIPPI, INC. An order has been issued (i) approving proposals by Entergy Mississippi, Inc., a wholly-owned electric utility subsidiary of the Entergy Corporation, a registered public-utility holding company under the Act, to engage in various financing transactions through March 1, 2007, and (ii) reserving jurisdiction over other matters. (Rel. 35-27787) E.ON AG, ET AL. An order has been issued to E.ON AG (E.ON), a registered public-utility holding company under the Act, and Hibernia Industriewerte GmbH (Hibernia), a wholly owned nonutility subsidiary of E.ON, authorizing (1) Hibernia, currently used to provide financing to all of the companies in the E.ON registered holding company system, to administer the E.ON Nonutility Money Pool, and (2) the interest rate paid to lenders to the pool to be set at market rates. (Rel. 35-27788) NISOURCE, INC., ET AL. An order has been issued authorizing NiSource Inc. (NiSource), a registered public-utility holding company under the Act, and its direct and indirect public-utility and nonutility subsidiaries, to engage in a program of external and intrasystem financing, to issue guarantees and other forms of credit support, to organize and acquire the securities of specified types of new subsidiaries, to pay dividends out of capital and unearned surplus, to reorganize subsidiaries and to engage in other related transactions through Dec. 31, 2006. (Rel. 35-27789) NATIONAL FUEL GAS COMPANY An order has been issued authorizing through Dec. 31, 2006, (Authorization Period) National Fuel Gas Company (National Fuel Gas), a registered holding company, to acquire directly, or indirectly through certain of its nonutility subsidiaries (Nonutility Subsidiaries), including Upstate Energy Inc. (Upstate) and National Fuel Resources, Inc. (Resources), one or more newly organized direct subsidiaries of National Fuel Gas or one or more subsidiaries of the Nonutility Subsidiaries (Intermediate Subsidiaries), the securities of or other interests in companies that are engaged in or are formed to engage in certain categories of non-utility gas-related operations outside the United States (Foreign Energy Affiliates). The aggregate amount to be invested by National Fuel Gas and its subsidiaries in Foreign Energy Affiliates would not exceed $800 million. Additionally, the order authorizes (1) Resources and Upstate to engage directly in marketing and brokering and related activities in Canada; and (2) the Nonutility Subsidiaries, Intermediate Subsidiaries, and Foreign Energy Affiliates, during the Authorization Period, to pay dividends out of capital and unearned surplus and retire or reacquire any securities that have been issued to an associate company. (Rel. 35-27790) OHIO VALLEY ELECTRIC CORPORATION An order has been issued authorizing Ohio Valley Electric Corporation, a public utility subsidiary of American Electric Power Company, Inc., FirstEnergy Corp. and Allegheny Energy, Inc., each registered holding companies, to issue up to $200 million in short term indebtedness through the issuance and sale of notes to banks or other financial institutions from time-to-time through Dec. 31, 2006; provided that no note will mature later than June 30, 2007. (Rel. 35-27791) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-CBOE-2003-49) submitted by the Chicago Board Options Exchange relating to time periods within the membership process. Publication of the approval order is expected in the Federal Register during the week of Jan. 5, 2004. (Rel. 34-48996) The Commission approved a proposed rule change (SR-NASD-2003-161) submitted by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc. (Nasdaq) to establish a Nasdaq Official Opening Price. Publication of the approval order is expected in the Federal Register during the week of Jan. 5, 2004. (Rel. 34- 48997) The Commission approved a proposed rule change (SR-FICC-2003-10) filed by the Fixed Income Clearing Corporation. The order allows FICC to amend its cross-margining agreements with the Chicago Mercantile Exchange (CME), BrokerTec Clearing Company (BCC), and the Board of Trade Clearing Corporation (BOTCC) and to eliminate its cross-margining agreement with the New York Clearing Corporation (NYCC). Publication of the order is expected in the Federal Register during the week of Jan. 5, 2004. (Rel. 34-49003) PROPOSED RULE CHANGES The American Stock Exchange filed a proposed rule change (SR-Amex-2003- 101), which would require Amex's members to immediately report fraudulent or manipulative conduct to the Exchange. Publication of the proposal is expected in the Federal Register during the week of Jan. 5, 2004. (Rel. 34-48998) The Chicago Stock Exchange filed a proposed rule change (SR-CHX-2002-09) to amend its Minor Rule Violation Plan. Publication of the proposal is expected in the Federal Register during the week of Jan. 5, 2004. (Rel. 34-49004) DELISTING GRANTED An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $1.00 par value, and the 9.00% Preferred Securities, Series I of FW Preferred Capital Trust I (together with the Common Stock, the "Securities"), of Foster Wheeler Ltd., effective at the opening of business on Dec. 31, 2003. (Rel. 34-49008) 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 KNIGHTSBRIDGE FINE WINES INC, 65 SHREWSBURY RD, NONE, LIVINGSTON, NJ, 07039, 9735971971 - 2,540,834 ($4,319,417.80) Other, (File 333-111604 - Dec. 30) (BR. 09) SB-2 ORGANITECH USA INC, 265 SUNRISE AVE SUITE 204, PALM BEACH, FL, 33480, 2127507878 - 5,982,819 ($1,974,330.00) Equity, (File 333-111605 - Dec. 30) (BR. 04) S-4 UNIVERSAL HOSPITAL SERVICES INC, 3800 WEST 80TH STREET, NORTHLAND PLZ STE 1250, BLOOMINGTON, MN, 55431-4442, 6128933200 - 0 ($260,000,000.00) Non-Convertible Debt, (File 333-111606 - Dec. 30) (BR. 06) S-B KOREA DEVELOPMENT BANK, 2126887686 - 3,000,000,000 ($3,000,000,000.00) Non-Convertible Debt, (File 333-111608 - Dec. 30) (BR. DN) S-3 ANALYTICAL SURVEYS INC, 11900 CROWNPOINT DRIVE, ., SAN ANTONIO, TX, 78233, 210-657-1500 - 0 ($813,135.00) Equity, (File 333-111609 - Dec. 30) (BR. 08) S-8 MATRIXONE INC, 210 LITTLETON ROAD, WESTFORD, MA, 01886, 978-589-4000 - 2,650,000 ($16,615,500.00) Equity, (File 333-111610 - Dec. 30) (BR. 03) S-8 CEC INDUSTRIES CORP, 3450 E RUSSELL RD, LAS VEGAS, NV, 89120, 7022144253 - 6,000,000 ($420,000.00) Equity, (File 333-111611 - Dec. 30) (BR. 09) S-3 TAG IT PACIFIC INC, 21900 BURBANK BLVD., SUITE 270, WOODLAND HILLS, CA, 91367, 8184444100 - 6,363,498 ($29,081,187.00) Equity, (File 333-111612 - Dec. 30) (BR. 02) S-8 BERKSHIRE HATHAWAY INC, 1440 KIEWIT PLZ, OMAHA, NE, 68131, 4023461400 - 12,000 ($33,138,000.00) Equity, (File 333-111614 - Dec. 30) (BR. 01) F-3 TSAKOS ENERGY NAVIGATION LTD, 367 SYNGROU AVENUE, ATHENS, J3, 00000, 1,216,666 ($22,082,487.90) Equity, (File 333-111615 - Dec. 30) (BR. 05) S-8 TRI CITY BANKSHARES CORP, 6400 S 27TH ST, OAK CREEK, WI, 53154, 4147611610 - 125,000 ($25.00) Equity, (File 333-111617 - Dec. 30) (BR. 07) S-8 SYSTEMAX INC, 22 HARBOR PARK DR, PORT WASHINGTON, NY, 11050, 5166087000 - 5,000,000 ($34,300,000.00) Equity, (File 333-111618 - Dec. 30) (BR. 02) S-8 VISCOUNT SYSTEMS INC, 4585 TILLICUM STREET, BURNABY BRITISH COLUMBIA, A1, V5J3J9, 6043279446 - 2,600,000 ($422,250.00) Equity, (File 333-111620 - Dec. 30) (BR. 37) S-8 ACCESSTEL INC /UT/, 5201 GREAT AMERICA PARKWAY, STE 310/3102, SANTA CLARA, CA, 95054, 8019480555 - 3,500,000 ($1,120,000.00) Equity, (File 333-111621 - Dec. 30) (BR. 04) S-8 SAVOY CAPITAL INVESTMENTS INC, 18826 PAGENTRY PLACE, MONUMENT, CO, 80132, 903-452-4112 - 333,333 ($50,000.00) Equity, (File 333-111622 - Dec. 30) (BR. 09) S-3 XEROX CORP, 800 LONG RIDGE RD, P O BOX 1600, STAMFORD, CT, 06904-1600, 2039683000 - 0 ($2,500,000,000.00) Other, (File 333-111623 - Dec. 30) (BR. 03) S-4 BERKSHIRE HATHAWAY INC, 1440 KIEWIT PLZ, OMAHA, NE, 68131, 4023461400 - 1,500,000,000 ($1,500,000,000.00) Non-Convertible Debt, (File 333-111624 - Dec. 30) (BR. 01) S-3 GUILFORD PHARMACEUTICALS INC, 6611 TRIBUTARY ST, BALTIMORE, MD, 21224, 4106316300 - 0 ($35,968,411.89) Equity, (File 333-111625 - Dec. 30) (BR. 01) SB-2 AMERICAN ORIENTAL BIOENGINEERING INC, NO.12 JIANCE ROAD, NANGANG DISTRICT, HARBIN, CHINA, C1, 15008, 86-451-666-6601 - 3,948,000 ($7,670,160.00) Equity, (File 333-111626 - Dec. 30) (BR. 01) S-3 ACE COMM CORP, 704 QUINCE ORCHARD RD, GAITHERBURG, MD, 20878, 3012589850 - 0 ($4,062,912.60) Equity, (File 333-111628 - Dec. 30) (BR. 03) S-8 ACE COMM CORP, 704 QUINCE ORCHARD RD, GAITHERBURG, MD, 20878, 3012589850 - 55,990 ($87,624.35) Equity, (File 333-111629 - Dec. 30) (BR. 03) N-2 NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND, 0 ($1,000,000.00) Equity, (File 333-111630 - Dec. 30) (BR. 18) S-8 ANTEON INTERNATIONAL CORP, 3211 JERMANTOWNE ROAD, SUITE 700, FAIRFAX, VA, 22030-2801, (703) 246-0200 - 0 ($20,000,000.00) Other, (File 333-111631 - Dec. 30) (BR. 03) S-3 AMERICAN TOWER CORP /MA/, 116 HUNTINGTON AVE, BOSTON, MA, 02116, 6173757500 - 1,000,000,000 ($1,000,000,000.00) Other, (File 333-111632 - Dec. 30) (BR. 37) S-3 NETOPIA INC, 6001 SHELLMOUND STREET 4TH FLOOR, MARKET PLACE TOWER, EMERYVILLE, CA, 94608, 510-420-7400 - 0 ($2,377,600.00) Equity, (File 333-111633 - Dec. 30) (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 ------------------------------------------------------------------------------------------------ ABN AMRO MORT CORP MULTI-CLASS MORT P DE X 12/01/03 ABN AMRO MORTGAGE CORP MUILTI CL MORT DE X 12/01/03 ABN AMRO MORTGAGE CORP MUL CLASS MOR DE X 12/01/03 ADVANCE AUTO PARTS INC DE X X 12/09/03 ALLEGIANCE TELECOM INC DE X X 12/30/03 ALLIANCE BANCORP OF NEW ENGLAND INC DE X 12/29/03 AMB FINANCIAL CORP DE X 12/30/03 AMERICA WEST HOLDINGS CORP DE X X 12/30/03 AMERICAN EQUITY INVESTMENT LIFE HOLDI IA X X 12/30/03 AMERICAN HONDA RECEIVABLES CORP HONDA CA X X 12/29/03 AMERICAN INTERNATIONAL INDUSTRIES INC NV X X 09/30/03 APPLE HOSPITALITY FIVE INC VA X 10/30/03 AMEND APPLE HOSPITALITY FIVE INC VA X 12/05/03 AMEND ARENA PHARMACEUTICALS INC DE X X 12/24/03 ASHFORD HOSPITALITY TRUST INC MD X 12/24/03 ASSET BACKED SECURITIES CORP HOME EQU DE X X 12/15/03 ASSISTED LIVING CONCEPTS INC NV X 12/29/03 BEHRINGER HARVARD REIT I INC MD X 12/22/03 BION ENVIRONMENTAL TECHNOLOGIES INC CO X X 12/20/03 BMC INDUSTRIES INC/MN/ MN X X 12/15/03 BOMBARDIER RECEIVABLES MASTER TRUST I DE X 11/30/03 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 10/21/02 C-BASS MORTGAGE LOAN ASSET-BACKED CER DE X X 12/25/03 CAMDEN NATIONAL CORP ME X 12/30/03 CARDIMA INC DE X 12/22/03 CBR BREWING CO INC FL X X 11/18/03 CEC INDUSTRIES CORP NV X X 05/31/02 CEC INDUSTRIES CORP NV X X 11/30/03 CELL THERAPEUTICS INC WA X 12/29/03 CHECKERS DRIVE IN RESTAURANTS INC /DE DE X 12/24/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 11/30/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 11/30/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 X 11/30/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 11/30/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 11/30/03 CHEVY CHASE HOME LOAN TRUST 1996-1 MD X 11/30/03 CHEVY CHASE HOME LOAN TRUST 1997-1 MD X 11/30/03 CITICORP MORTGAGE SECURITIES INC DE X 12/26/03 CITICORP MORTGAGE SECURITIES INC DE X 12/26/03 CITICORP MORTGAGE SECURITIES INC DE X 12/26/03 CITICORP MORTGAGE SECURITIES INC DE X 12/26/03 CITICORP MORTGAGE SECURITIES INC DE X 12/26/03 CITICORP MORTGAGE SECURITIES INC DE X 12/26/03 CITICORP MORTGAGE SECURITIES INC DE X 12/26/03 CITICORP MORTGAGE SECURITIES INC DE X 12/26/03 CITICORP MORTGAGE SECURITIES INC DE X 12/26/03 CITICORP MORTGAGE SECURITIES INC DE X 12/26/03 CITIFINANCIAL MORTGAGE SECURITIES INC DE X 12/26/03 CITIFINANCIAL MORTGAGE SECURITIES INC DE X 12/26/03 CITIFINANCIAL MORTGAGE SECURITIES INC DE X 12/26/03 CITIFINANCIAL MORTGAGE SECURITIES INC DE X 12/26/03 CITIFINANCIAL MORTGAGE SECURITIES INC DE X 12/26/03 CITIGROUP MORTGAGE LOAN TRUST SERIES X X 11/26/03 CITRIX SYSTEMS INC DE X X 12/18/03 COTTON STATES LIFE INSURANCE CO / GA X X 12/29/03 CRDENTIA CORP DE X X 12/16/03 CRDENTIA CORP DE X X 12/17/03 CURIS INC DE X X 12/23/03 CWABS INC DE X X 12/30/03 CWABS INC DE X X 12/30/03 CWABS INC DE X X 12/30/03 CWABS INC REVOLVING HM EQ LN AST BACK DE X X 12/15/03 CWABS INC REVOLVING HM EQU LN ASST BA DE X X 12/15/03 CWABS INC REVOLVING HOME EQ LOAN ASSE DE X X 12/15/03 CWABS INC REVOLVING HOME EQ LOAN AST DE X X 12/15/03 CWABS REVOLVING HOME EQUITY LN ASSET DE X X 12/15/03 CWMBS INC DE X 12/30/03 DEUTSCHE RECREATIONAL ASSET FUNDING C NV X X 11/30/03 DISTRIBUTION FINANCIAL SERVICES MARIN NY X X 11/30/03 DISTRIBUTION FINANCIAL SERVICES RV MA NV X X 11/30/03 DISTRIBUTION FINANCIAL SERVICES RV TR NY X X 11/30/03 DISTRIBUTION FINANCIAL SERVICES RV TR NY X X 11/30/03 DIVIDEND CAPITAL TRUST INC MD X X 12/15/03 DIXIE GROUP INC TN X X 12/30/03 DYNASTY INTERNATIONAL CORP INC NV X 12/22/03 EDUCATION LOANS INC /DE DE X X 12/29/03 EL PASO CORP/DE DE X X 12/30/03 ENBRIDGE ENERGY PARTNERS LP DE X X 12/22/03 EON COMMUNICATIONS CORP DE X 12/26/03 EQUITY ONE ABS MORTGAGE PASS THROUGH DE X 12/26/03 EQUITY ONE ABS INC EQUITY ONE MORT P DE X 12/26/03 EQUITY ONE ABS INC MORT PASS THR CERT DE X 12/26/03 EQUITY ONE MORTGAGE PASS-THROUGH TRUS DE X 12/26/03 ERXSYS INC NV X 11/28/03 FAIRCHILD CORP DE X 11/01/03 AMEND FIDELITY SOUTHERN CORP GA X 12/29/03 FINANCIAL ASSET SECURITIES CORP DE X X 12/29/03 FUELNATION INC FL X X 12/04/03 GARUDA CAPITAL CORP NV X 12/17/03 GENERAL EMPLOYMENT ENTERPRISES INC IL X X 12/23/03 GENERAL MOTORS CORP DE X X 12/29/03 GOVERNMENT BACKED TRUST T-1 NY X 11/17/03 HARRIS & HARRIS GROUP INC /NY/ NY X X 12/30/03 HARTCOURT COMPANIES INC UT X X 12/08/03 HARTCOURT COMPANIES INC UT X 12/08/03 HFC REVOLVING CORP HOUSEHOLD HOME EQ DE X 12/22/03 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE X 12/22/03 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE X 12/22/03 HICKORY TECH CORP MN X X 12/15/03 HOOKER FURNITURE CORP VA X 12/23/03 HOUSEHOLD HOME EQUITY LOAN TRUST 2002 X 12/22/03 HOUSEHOLD HOME EQUITY LOAN TRUST 2002 DE X 12/22/03 HOUSEHOLD REVOLVING HOME EQUITY LOAN DE X 12/22/03 HOUSEHOLD REVOLVING HOME EQUITY LOAN DE X 12/22/03 HUDSON TECHNOLOGIES INC /NY NY X 12/29/03 I TRAX INC DE X 12/29/03 IKON OFFICE SOLUTIONS INC OH X X 12/30/03 IMC GLOBAL INC DE X X 12/29/03 IMPAX LABORATORIES INC DE X 12/30/03 INDIAN VILLAGE BANCORP INC PA X X 12/30/03 INTERNATIONAL DISPLAYWORKS INC OR X X 12/23/03 ITC DELTACOM INC DE X X 12/30/03 JOHNSON OUTDOORS INC WI X X 12/29/03 KEYCORP STUDENT LOAN TRUST 1999 A X X 12/29/03 KEYCORP STUDENT LOAN TRUST 2001-A X X 12/29/03 KINGDOM VENTURES INC NV X X 12/15/03 KRAMONT REALTY TRUST MD X X 12/30/03 KUPPER PARKER COMMUNICATIONS INC NY X X 12/30/03 LEHMAN ABS CORP BACKED TRUST CERTS SE DE X X 12/15/03 LEHMAN ABS CORP BACKED TRUST CERTS SE DE X X 12/15/03 LEHMAN ABS CORP BACKED TRUST CERTS SE DE X X 12/15/03 LEHMAN ABS CORP BACKED TRUST CERTS SE DE X X 12/15/03 LEHMAN ABS CORP BACKED TRUST CERTS SE DE X X 12/15/03 LEHMAN ABS CORP BCKD TR CRTS WR BERK DE X X 12/15/03 LEHMAN ABS CORP MORTGAGE PASS THR CER DE X 12/01/03 LIONS GATE ENTERTAINMENT CORP /CN/ X X 12/15/03 LOUISVILLE GAS & ELECTRIC CO /KY/ KY X X 12/29/03 LUBYS INC DE X 11/19/03 MAGMA DESIGN AUTOMATION INC DE X 10/17/03 AMEND MARCONI CORP PLC X0 X 12/30/03 MEREDITH ENTERPRISES INC DE X X 12/19/03 MICHIGAN COMMUNITY BANCORP LTD MI X X 10/17/03 AMEND MICROMUSE INC DE X X 12/30/03 MINORPLANET SYSTEMS USA INC DE X X 12/17/03 MITEK SYSTEMS INC DE X X 12/30/03 MITY ENTERPRISES INC UT X X 12/30/03 MODEM MEDIA INC DE X X 12/29/03 MONEY STORE ASSET BACKED CERTIFICATES X X 08/15/03 MONEY STORE ASSET BACKED CERTIFICATES X X 09/15/03 MONEY STORE ASSET BACKED CERTIFICATES X X 10/15/03 MONEY STORE ASSET BACKED CERTIFICATES X X 11/17/03 MONEY STORE TRUST 1998 C X X 08/15/03 MONEY STORE TRUST 1998 C X X 09/15/03 MONEY STORE TRUST 1998 C X X 10/15/03 MONEY STORE TRUST 1998 C X X 11/17/03 MORGAN STANLEY CAPITAL I TRUST 2003-I DE X X 12/15/03 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 12/15/03 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 12/20/03 MORT ASSET SEC TRANSACTIONS INC MASTR DE X X 12/25/03 MULTI-CLASS MORTGAGE PASS-THROUGH CER DE X 12/01/03 NITROMED INC DE X 12/18/03 NOVADEL PHARMA INC DE X 12/29/03 O CHARLEYS INC TN X 12/29/03 ON SITE SOURCING INC DE X X 12/29/03 ONE PRICE CLOTHING STORES INC DE X 12/30/03 OPINION RESEARCH CORP DE X 12/30/03 PAINCARE HOLDINGS INC CT X X 12/29/03 PHOENIX GOLD INTERNATIONAL INC OR X X 12/24/03 PHOSPHATE RESOURCE PARTNERS LIMITED P DE X X 12/29/03 PIEDMONT NATURAL GAS CO INC NC X X 12/29/03 PIERRE FOODS INC NC X X 12/30/03 PINNACLE ENTERTAINMENT INC DE X X X 12/17/03 PINNACLE FINANCIAL PARTNERS INC TN X X 12/30/03 POKER COM INC FL X 12/22/03 POWDER RIVER BASIN GAS CORP CO X 12/30/03 PRESIDENT CASINOS INC DE X X 12/02/03 PROCERA NETWORKS INC NV X X 10/24/03 AMEND PROMOS INC CO X X 12/19/03 AMEND RESIDENTIAL ACCREDIT LOANS INC DE X X 12/24/03 RESIDENTIAL ASSET MORT PRODUCT GMACM DE X X 12/19/03 ROHN INDUSTRIES INC DE X X X 12/30/03 ROUGE INDUSTRIES INC DE X X 12/30/03 RURAL CELLULAR CORP MN X X 12/23/03 SALOMON BROS MORT SEC VII INC CITIGRO DE X X 12/25/03 SATCON TECHNOLOGY CORP DE X X 12/23/03 SBA COMMUNICATIONS CORP FL X X 12/23/03 SECOND STAGE VENTURES INC NV X 12/29/03 SHIRE PHARMACEUTICALS GROUP PLC X X 12/30/03 SKINVISIBLE INC NV X 12/29/03 SPX CORP DE X 12/24/03 STONEPATH GROUP INC DE X X X 12/29/03 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X X 12/30/03 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 12/20/03 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 12/30/03 STRUCTURED ASSET SEC CORP MORT PASS T DE X 12/01/03 STRUCTURED ASSET SEC CORP MORT PASS T DE X 12/01/03 STRUCTURED ASSET SEC CORP MORT PS THR DE X 12/01/03 STRUCTURED ASSET SECURITIES CORP DE X 12/30/03 STRUCTURED OBLIGATIONS CORP LONG TERM DE X 12/29/03 STRUCTURED OBLIGATIONS CORP LONG TERM DE X 12/29/03 STRUCTURED OBLIGATIONS CORP LONG TERM DE X 12/29/03 STRUCTURED OBLIGATIONS CORP SELECT NO DE X 12/29/03 STRUCTURED OBLIGATIONS CORP SELECT NO DE X 12/30/03 STRUCTURED OBLIGATIONS CORP SELECT NO DE X 12/30/03 AMEND STRUCTURED OBLIGATIONS CORP SELECT NO DE X 12/30/03 STRUCTURED OBLIGATIONS CORP SELECT NO DE X 12/30/03 STRUCTURED OBLIGATIONS CORP SELECT NO DE X 12/30/03 AMEND STRUCTURED PROD CORP CORTS TR II FOR DE X 12/30/03 SUN HEALTHCARE GROUP INC DE X X 12/29/03 SUTTER HOLDING CO INC DE X X 12/19/03 SYMBOL TECHNOLOGIES INC DE X X X 12/30/03 TODD SHIPYARDS CORP WA X X 12/30/03 UBIQUITEL INC DE X 12/30/03 UNIFI INC NY X X 12/29/03 UNIONBANCORP INC DE X X 12/30/03 UNIVERSAL HEALTHCARE MANAGEMENT SYSTE FL X 10/05/03 VIISAGE TECHNOLOGY INC DE X X 12/30/03 VISTA CONTINENTAL CORP DE X X 12/09/03 AMEND VITAL SIGNS INC NJ X X 12/30/03 WACHOVIA COMMERCIAL MORT PASS THRU CE NC X X 12/15/03 WACHOVIA COMMERCIAL MORT SEC INC PAS NC X X 12/15/03 WELLS FARGO & CO/MN DE X 12/29/03 WESTPORT RESOURCES CORP /NV/ NV X X 12/30/03 WJ COMMUNICATIONS INC CA X 12/29/03 WORLD AM COMMUNICATIONS INC FL X X 10/07/03 WORLD AM COMMUNICATIONS INC FL X 10/07/03