SEC NEWS DIGEST Issue 2003-117 June 19, 2003 COMMISSION ANNOUNCEMENTS SUSAN MARKEL NAMED CHIEF ACCOUNTANT OF THE DIVISION OF ENFORCEMENT The Commission today announced the selection of Susan G. Markel as Chief Accountant of the Division of Enforcement. Ms. Markel succeeds Charles D. Niemeier, who was appointed in late 2002 as a member of the Public Company Accounting Oversight Board. As Chief Accountant, Ms. Markel will serve as a senior official in the Division of Enforcement and will advise the Division on investigations involving accounting and auditing matters. "Susan is a terrific addition to the Division's senior ranks," said Stephen M. Cutler, the director of the Division of Enforcement. "Her accounting expertise, investigative experience and superb management abilities will make her an outstanding Chief Accountant of the Division. We are lucky to have her." Ms. Markel joined the Commission's Division of Enforcement in 1994. She has worked on a number of the Commission's important accounting investigations, including the investigations of Cendant, WorldCom and Xerox, as well as matters relating to auditor independence. Prior to joining the Commission, Ms. Markel was an auditor for a national public accounting firm and also performed litigation support services for a Washington, D.C. law firm. She received a B.S. in accounting from the University of Akron in Akron, Ohio and she became a certified public accountant in 1987. (Press Rel. 2003-74) ENFORCEMENT PROCEEDINGS INITIAL DECISION REVOKING REGISTRATION OF NANO WORLD PROJECTS CORPORATION'S SECURITIES DECLARED FINAL On June 18, the Commission declared final the initial decision of an administrative law judge revoking the registration of the stock of Nano World Projects Corporation. The law judge granted the Division of Enforcement's motion for summary disposition, finding that Nano World failed to file required periodic reports since Dec. 15, 2000. The law judge found that Nano World violated Exchange Act Section 13(a) and Exchange Act Rules 13a-1, 13a-11, and 13a-13. The law judge dismissed the allegation that Nano World had violated Exchange Act Section 10(b) and Exchange Act Rule 10b-5. (Rel. 34-48057; File No. 3-11066) CIVIL INJUNCTIVE ACTION AGAINST ROBERT KORKUC The Commission filed a civil injunctive action in federal court in Brooklyn, New York charging Robert Korkuc, former Chief Accounting Officer of Symbol Technologies, Inc. (Symbol), with engaging in a vast fraudulent scheme to manipulate Symbol's reported financial results. Based in Holtsville, New York, Symbol is a leading manufacturer of bar code scanners and related information technology whose stock is publicly traded on the New York Stock Exchange. The complaint alleges that Korkuc and others rigged the financial results that Symbol reported in press releases and periodic reports filed with the Commission by manipulating millions of dollars in revenue, net income and other measures of financial performance from 1998 through 2002. Korkuc, age 40, was Director of Corporate Accounting at Symbol before becoming Chief Accounting Officer in July 2000. Symbol announced his resignation in March 2003. The Commission's complaint alleges that: Among other fraudulent accounting practices, Korkuc and others manipulated reserves and made other improper adjustments to Symbol's raw financial data to conform the reported results to market expectations. Korkuc made or oversaw dozens of fraudulent entries on Symbol's accounting records that boosted net income and otherwise enhanced the results by tens of millions of dollars. Throughout the relevant period, Korkuc and others prepared schedules, known within Symbol as "Tango sheets," that compared each quarter's raw consolidated results to management's forecasts. The Tango sheets described adjustments to reserves and other items that eliminated shortfalls and otherwise rigged the reported results. Korkuc distributed the Tango sheets to members of senior management and then adjusted the raw results according to their instructions. These adjustments grossly violated generally accepted accounting principles. When making these improper "topside" adjustments, Korkuc knew that the raw results were already inflated because of fraudulent revenue recognition practices and similar misconduct. Korkuc played a role in some of these other fraudulent practices, including paying resellers to secure their assistance in Symbol's channel stuffing schemes and recognizing sales revenue before the product was even shipped. Korkuc also played a role in efforts to perpetuate and conceal the fraud. He was involved in obtaining phony "bill and hold" letters to disguise premature revenue recognition, reclassifying past due trade receivables into undisclosed notes receivable to hide the adverse effects of channel stuffing on cash collection, and making fictitious general ledger entries to obscure earlier Tango sheet adjustments. After the Commission began its investigation, Korkuc and others took additional steps to conceal important elements of the fraud from Symbol's outside counsel and the government. As a result of these and other fraudulent practices, Symbol materially overstated its revenue and net income in press releases and periodic reports filed with the Commission and disseminated to the public from 1998 through 2002. Symbol is in the process of restating these financial results. According to Symbol's public disclosures, the restatement will include changes in reserves and reductions in revenue and net income during the period that Korkuc was involved in the fraud. Symbol's disclosures about the need for a restatement arise from an internal investigation into the company's financial reporting practices that began in the spring of 2002 at the request of the Commission's staff. In the complaint, the Commission seeks a permanent injunction enjoining Korkuc from: (i) committing securities fraud in violation of Section 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5; (ii) falsifying corporate books and records, circumventing internal controls, making false and misleading statements to accountants, and engaging in other conduct in violation of Section 13(b)(5) of the Exchange Act and Rules 13b2-1 and 13b2-2; and (iii) aiding and abetting Symbol's violations of corporate reporting, recordkeeping and internal control provisions of the Exchange Act (Sections 13(a) and 13(b)(2) and Rules 12b-20, 13a-1 and 13a-13). The Commission also seeks an order: (i) requiring Korkuc to disgorge, and pay prejudgment interest on, his ill- gotten gains; (ii) imposing civil money penalties; and (iii) barring Korkuc from acting as an officer or director of a publicly traded company. This is the second enforcement action the Commission has brought as a result of its investigation into Symbol's financial reporting. On March 25, 2003, the Commission brought a civil action against Robert Asti, a former sales finance executive at Symbol, alleging that Asti committed securities fraud and other violations (SEC v. Robert Asti, 03 Civ. 1417, LDW, EDNY, March 25, 2003, LR-18050). [SEC v. Robert Korkuc, CV 03 3016, WEXLER. EDNY] (LR-18194; AAE Rel. 1803) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change filed by The Depository Trust Company (SR-DTC-2002-08) to clarify the procedures under which DTC's nominee, Cede & Co., will exercise certain rights as the recordholder of securities on deposit at DTC where Cede & Co. is required to act with respect to 100% of the securities on deposit or not act at all. Publication of the proposal is expected in the Federal Register during the week of June 16. (Rel. 34-48008) PROPOSED RULE CHANGE The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE- 2003-15) and Amendment No. 1 thereto amending its disciplinary rules concerning the initiation of investigations of possible violations within the disciplinary jurisdiction of the Exchange. Publication of the proposal is expected in the Federal Register during the week of June 23. (Rel. 34-48038) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the National Association of Securities Dealers to establish the General Securities Principal Sales Supervisor Module (Series 23) examination and to accept the General Securities Sales Supervisor (Series 9/10) examination as a qualification alternative to the General Securities Principal (Series 24) examination, provided that such examinees also pass the proposed Series 23 examination (SR-NASD-2003-91) 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 23. (Rel. 34-48042) A proposed rule change filed by the Philadelphia Stock Exchange and Amendment No. 1 thereto to refund the amounts that were billed to and collected from the Phlx Nasdaq-100 Index Tracking Stock (QQQ) specialist unit during the time period in which the QQQ specialist $0.002 per share transaction fee was in effect (SR-Phlx-2003-33) has become immediately 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 23. (Rel. 34-48052) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to Amendment Nos. 14 and 15 to a proposed rule change filed by the National Association of Securities Dealers (SR-NASD-98-26) under Rule 19b-4 of the Securities Exchange Act of 1934 relating to an extension of the NASD's Short Sale Rule and Continued Suspension of the NASD's Primary Market Maker Standards Set Forth In NASD Rule 4612. Publication of the order is expected in the Federal Register during the week of June 23. (Rel. 34- 48035) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE A proposed rule change (SR-PCX-2003-28) and Amendments No. 1 and 2 thereto filed by the Pacific Exchange to initiate a pilot program that will allow the PCX to list options on selected stocks trading below $20 at one-point intervals have been given accelerated approval under Section 19(b)(2) of the Securities Exchange Act of 1934. Publication of the order is expected in the Federal Register during the week of June 23. (Rel. 34-48045) WITHDRAWAL GRANTED A notice has been issued giving interested persons until July 9, 2003, to comment on the application of Azco Mining Inc. to withdraw its common stock, $.002 par value, from listing and registration on the American Stock Exchange. (Rel. 34-48058) 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 POTOMAC ELECTRIC POWER CO, 701 NINTH STREET, NW, C/O JANET PARKER OR LINDA EPPERLY RM 841, WASHINGTON, DC, 20068, 2028722000 - 0 ($750,000,000.00) Non-Convertible Debt, (File 333-106209 - Jun. 18) (BR. 02) S-8 PIONEER COMPANIES INC, 700 LOUISIANA, STE 4200, HOUSTON, TX, 77002, 7132253831 - 997,000 ($3,838,450.00) Equity, (File 333-106210 - Jun. 18) (BR. 02) S-8 COVAD COMMUNICATIONS GROUP INC, 4250 BURTON DRIVE, SANTA CLARA, CA, 95050, 4088447500 - 35,000,000 ($35,700,000.00) Equity, (File 333-106211 - Jun. 18) (BR. 37) SB-2 EMERGENCY FILTRATION PRODUCTS INC/ NV, 175 CASSIA WAY, STE A115, HENDERSON, NV, 89014, 7025585164 - 7,852,142 ($3,454,942.00) Equity, (File 333-106212 - Jun. 18) (BR. 37) S-8 APACHE CORP, 2000 POST OAK BLVD, ONE POST OAK CENTER STE 100, HOUSTON, TX, 77056-4400, 7132966000 - 100,000 ($6,443,000.00) Equity, (File 333-106213 - Jun. 18) (BR. 04) S-3 INTERNATIONAL ISOTOPES INC, 4137 COMMERCE CIRCLE, IDAHO FALLS, ID, 83401, 2085245300 - 158,187,471 ($6,327,500.00) Equity, (File 333-106215 - Jun. 18) (BR. 01) S-8 UNITED NATURAL FOODS INC, PO BOX 999, 260 LAKE RD, DAYVILLE, CT, 06241, 8607792800 - 1,400,000 ($37,674,000.00) Equity, (File 333-106217 - Jun. 18) (BR. 04) S-8 CHOICE HOTELS INTERNATIONAL INC /DE, 10750 COLUMBIA PIKE, SILVER SPRING, MD, 20901, 3015925056 - 0 ($4,092,000.00) Equity, (File 333-106218 - Jun. 18) (BR. 08) S-3 DAUGHERTY RESOURCES INC, 120 PROSPEROUS PLACE, SUITE 201, LEXINGTON, KY, 40509, 6062633948 - 3,417,606 ($16,712,093.34) Equity, (File 333-106219 - Jun. 18) (BR. 04) S-8 SCORES HOLDING CO INC, 150 EAST 58TH STREET, SUITE, NEW YORK, NY, 10022, 212-421-8480 - 450,000 ($103,500.00) Equity, (File 333-106220 - Jun. 18) (BR. 08) S-8 DELPHI CORP, 5725 DELPHI DRIVE, TROY, MI, 48098, 2484471500 - 0 ($649,615,000.00) Equity, (File 333-106221 - Jun. 18) (BR. 05) S-8 DELPHI CORP, 5725 DELPHI DRIVE, TROY, MI, 48098, 2484471500 - 0 ($301,437,276.00) Equity, (File 333-106222 - Jun. 18) (BR. 05) S-8 WASTE MANAGEMENT INC, 1001 FANNIN STREET, STE 4000, HOUSTON, TX, 77002, 7135126200 - 2,000,000 ($49,390,000.00) Equity, (File 333-106223 - Jun. 18) (BR. 06) S-8 COOPER CAMERON CORP, 1333 WEST LOOP SOUTH, STE 1700, HOUSTON, TX, 77027, 7135133322 - 1,500,000 ($78,697,500.00) Equity, (File 333-106224 - Jun. 18) (BR. 04) S-8 COOPER CAMERON CORP, 1333 WEST LOOP SOUTH, STE 1700, HOUSTON, TX, 77027, 7135133322 - 0 ($8,000,000.00) Other, (File 333-106225 - Jun. 18) (BR. 04) S-8 POCKETSPEC TECHNOLOGIES INC, 3225 E 2ND AVE, DENVER, CO, 80206, 3033938060 - 1,000,000 ($300,000.00) Equity, (File 333-106236 - Jun. 18) (BR. 08) S-8 SCHICK TECHNOLOGIES INC, 31-00 47TH AVENUE, LONG ISLAND CITY, NY, 11101, 7189375765 - 300,000 ($1,704,265.63) Equity, (File 333-106237 - Jun. 18) (BR. 36) S-8 THORATEC CORP, 6035 STONERIDGE DR, PLEASANTON, CA, 94588, 9258478600 - 4,700,000 ($66,411,000.00) Equity, (File 333-106238 - Jun. 18) (BR. 36) S-3 PENN VIRGINIA RESOURCE PARTNERS L P, THREE RADNOR CORP CTR, 100 MATSONFORD RD STE 230, RADNOR, PA, 19087, 610 687 8900 - 0 ($79,717,108.30) Limited Partnership Interests, (File 333-106239 - Jun. 18) (BR. 04) S-8 AUGRID CORP, 2275 EAST 55TH STREET, 2ND FLOOR, CLEVELAND, OH, 44103, 7025921816 - 31,666,667 ($237,500.00) Equity, (File 333-106240 - Jun. 18) (BR. 09) S-8 WORLD HEALTH ALTERNATIVES INC, 2,750,000 ($137,500.00) Equity, (File 333-106241 - Jun. 18) (BR. 09) S-3 OHIO POWER CO, 301 CLEVELAND AVE S W, COLUMBUS, OH, 44702, 6142231000 - 0 ($650,000,000.00) Non-Convertible Debt, (File 333-106242 - Jun. 18) (BR. 02) S-8 BENTLEY COMMUNICATIONS CORP/DE, 3103420760 - 30,000,000 ($300,000.00) Equity, (File 333-106243 - Jun. 18) (BR. 08) S-8 VOLT INFORMATION SCIENCES INC, 560 LEXINGTON AVENUE, NEW YORK, NY, 10022-2928, 2127042400 - 500,000 ($6,982,500.00) Equity, (File 333-106245 - Jun. 18) (BR. 08) S-8 ALLIANCE DATA SYSTEMS CORP, 17655 WATERVIEW PARKWAY, DALLAS, TX, 75252, 9723485100 - 0 ($149,400,000.00) Equity, (File 333-106246 - Jun. 18) (BR. 08) SB-2 VARITEK INDUSTRIES INC, 8758 CLAY ROAD, SUITE 400, HOUSTON, TX, 77080, 15,445,990 ($32,262,373.00) Equity, (File 333-106247 - Jun. 18) (BR. ) S-3 PAN PACIFIC RETAIL PROPERTIES INC, 1631-B S MELROSE DR, VISTA, CA, 92083, 7607271002 - 0 ($500,000,000.00) Other, (File 333-106250 - Jun. 18) (BR. 08) S-8 TIVO INC, 2160 GOLD STREET, PO BOX 2160, ALVISO, CA, 95002, 4087476080 - 0 ($100,623,972.62) Equity, (File 333-106251 - Jun. 18) (BR. 37) S-3 24/7 REAL MEDIA INC, 1250 BROADWAY, 27TH FLOOR, NEW YORK, NY, 10001, 2122317100 - 0 ($3,526,093.00) Equity, (File 333-106252 - Jun. 18) (BR. 02) S-8 DENBURY RESOURCES INC, 5100 TENNYSON PARKWAY, SUITE 3000, PLANO, TX, 75024, 9726732000 - 850,000 ($11,028,750.00) Equity, (File 333-106253 - Jun. 18) (BR. 04) S-8 OI CORP, P O BOX 9010, 151 GRAHAM RD, COLLEGE STATION, TX, 778429010, 4096901711 - 350,000 ($1,706,250.00) Equity, (File 333-106254 - Jun. 18) (BR. 36) 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. 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 DATE COMMENT ---------------------------------------------------------------------------------- 21ST CENTURY TECHNOLOGIES INC NV X 06/20/02 24/7 REAL MEDIA INC DE X X 06/18/03 ABLE LABORATORIES INC DE X X 06/18/03 ACE SECURITIES CORP DE X 05/30/03 ACTUANT CORP WI X X 06/17/03 ADVANCED MEDICAL OPTICS INC DE X X 06/18/03 ADVANCED NUTRACEUTICALS INC/TX TX X X 06/18/03 ADVANTA BUSINESS RECIEVABLES CORP X X 05/01/03 ALLIANT TECHSYSTEMS INC DE X 06/17/03 ALTERNATE MARKETING NETWORKS INC DE X X 06/12/03 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE X X 06/18/03 AMYLIN PHARMACEUTICALS INC DE X X 06/18/03 ARTEMIS INTERNATIONAL SOLUTIONS CORP DE X X 06/18/03 AUCXIS CORP NV X 04/11/03 AMEND AXONYX INC NV X X 06/10/03 BALLY TOTAL FITNESS HOLDING CORP DE X X 06/17/03 BANC CORP DE X X 06/18/03 BANK OF NEW YORK CO INC NY X 06/30/03 BETA OIL & GAS INC NV X X 06/17/03 BIOMARIN PHARMACEUTICAL INC DE X 06/30/03 BROWN TOM INC /DE DE X 06/13/03 C CHIP TECHNOLOGIES CORP NV X X 06/18/03 CALPINE CORP DE X 06/17/03 CAPITOL REVOLVING HOME EQUITY LOAN TR MD X 06/20/03 CARCO AUTO LOAN MASTER TRUST DE X X 06/16/03 CARMAX AUTO OWNER TRUST 2003-1 DE X X 06/16/03 CARNIVAL CORP DE X X 06/18/03 CDW CORP IL X 06/18/03 CEPHALON INC DE X X 06/16/03 CHANGE TECHNOLOGY PARTNERS INC DE X X 06/18/03 CHASE MANHATTAN BANK USA DE X X 05/16/03 CHASE MORTGAGE FINANCE CORP DE X X 06/12/03 CITIBANK SOUTH DAKOTA N A DE X 05/27/03 CITIBANK SOUTH DAKOTA N A DE X 05/27/03 CITY SAVINGS FINANCIAL CORP IN X X 06/17/03 COGENTRIX ENERGY INC NC X X 06/17/03 COLONY BANKCORP INC GA X X 06/18/03 COMMERCIAL CAPITAL BANCORP INC NV X X 06/18/03 COMMERCIAL CAPITAL BANCORP INC NV X X 06/18/03 CONTANGO OIL & GAS CO DE X X 06/17/03 CORIXA CORP DE X X 06/09/03 CORPORATE BOND BACKED CERT TR SER 199 X X 06/16/03 CREDO PETROLEUM CORP CO X X 04/30/03 CROSS MEDIA MARKETING CORP DE X X X 05/23/03 CSC HOLDINGS INC DE X 04/17/03 CSFB MORTGAGE-BACKED PASS-THROUGH CER DE X 06/18/03 CYBERONICS INC DE X X 05/27/03 DAIMLERCHRYSLER MASTER OWNER TRUST X X 06/16/03 DATARAM CORP NJ X 06/18/03 DOTRONIX INC MN X X 06/17/03 DOUBLECLICK INC DE X X 06/18/03 DUALSTAR TECHNOLOGIES CORP DE X X 06/17/03 DUPONT DIRECT FINANCIAL HOLDINGS INC GA X 06/16/03 DYNASTY INTERNATIONAL CORP INC NV X 06/17/03 AMEND ECB BANCORP INC NC X X 06/18/03 EDUCATIONAL DEVELOPMENT CORP DE X X 06/18/03 ELECTRONIC DATA SYSTEMS CORP /DE/ DE X X 06/18/03 ENERGY WEST INC MT X X 06/18/03 ENZO BIOCHEM INC NY X 06/16/03 ESB FINANCIAL CORP PA X X 06/18/03 EXELON CORP PA X 06/18/03 EXELON CORP PA X 06/18/03 FINDWHAT COM INC NV X X 06/17/03 FINDWHAT COM INC NV X X 06/17/03 FIRST COMMUNITY BANCSHARES INC /NV/ NV X X 06/18/03 FIRST ESSEX BANCORP INC DE X X 06/12/03 FLEXIBLE SOLUTIONS INTERNATIONAL INC NV X X 06/12/03 FLUSHING FINANCIAL CORP DE X X 06/17/03 FRONTLINE COMMUNICATIONS CORP DE X 04/03/03 AMEND GATX FINANCIAL CORP DE X X 06/16/03 GENESCO INC TN X X 06/17/03 GMAC COMMERCIAL MORTGAGE SECURITIES I DE X 06/01/03 GTECH HOLDINGS CORP DE X 06/18/03 GUIDANT CORP IN X X 06/18/03 GUILFORD PHARMACEUTICALS INC DE X X 06/12/03 HARLEYSVILLE GROUP INC DE X X 06/18/03 HARLEYSVILLE GROUP INC DE X X 06/18/03 HARTCOURT COMPANIES INC UT X X 02/18/03 HOLLINGER INTERNATIONAL INC DE X X 06/17/03 HOME EQUITY LOAN TRUST SERIES 2003-HE DE X 06/18/03 HORIZON OFFSHORE INC DE X X 06/16/03 HRPT PROPERTIES TRUST MD X X 06/17/03 INAMCO INTERNATIONAL CORP DE X X 10/02/02 INFOUSA INC DE X X 06/17/03 INTEGRA LIFESCIENCES HOLDINGS CORP DE X 06/06/03 INTERNATIONAL DISPLAYWORKS INC OR X X 06/17/03 INTERPUBLIC GROUP OF COMPANIES INC DE X X 05/14/03 INTRAWARE INC DE X X 06/18/03 INTROGEN THERAPEUTICS INC X 06/18/03 IRON MOUNTAIN INC/PA PA X X 06/17/03 IT GROUP INC DE X X 06/17/03 JABIL CIRCUIT INC DE X X 06/18/03 KRUPP INSURED PLUS LTD PARTNERSHIP MA X 06/04/03 LAKELAND BANCORP INC NJ X 06/11/03 LASALLE HOTEL PROPERTIES MD X X X 06/17/03 LEVEL 3 COMMUNICATIONS INC DE X X 06/18/03 AMEND LEXENT INC DE X X 06/17/03 MAGNA ENTERTAINMENT CORP DE X X 06/18/03 MEDICAL TECHNOLOGY SYSTEMS INC /DE/ DE X X 06/18/03 MEDIMMUNE INC /DE DE X 06/18/03 MERCER INTERNATIONAL INC WA X 06/17/03 METAWAVE COMMUNICATIONS CORP DE X 05/30/03 METRIS RECEIVABLES INC DE X 05/31/03 METRIS RECEIVABLES INC DE X 05/31/03 MICRON TECHNOLOGY INC DE X X 06/18/03 MIKOHN GAMING CORP NV X 06/18/03 MIKRON INFRARED INC NJ X X 06/17/03 MMI PRODUCTS INC DE X X 06/18/03 AMEND MONSANTO CO /NEW/ DE X X 06/17/03 MORGAN STANLEY DE X X 06/18/03 MORGAN STANLEY DEAN WITTER CAPITAL TR DE X 06/01/03 MORGAN STANLEY MORTGAGE PASS THR CERT DE X X 06/13/03 NATIONAL CITY AUTO RECEIVABLES TRUST DE X X 06/16/03 NATIONAL CITY CREDIT CARD MASTER TRUS X X 06/16/03 NATIONAL TECHNICAL SYSTEMS INC /CA/ CA X X 06/11/03 NATIONAL VISION INC GA X 06/18/03 NATROL INC DE X X 06/13/03 NETWORKS ASSOCIATES INC/ DE X X 06/17/03 NEUTRON ENTERPRISES INC X 06/17/03 AMEND NEW CENTURY FINANCIAL CORP DE X X 05/13/03 NEW CENTURY MORTGAGE SECURITIES INC DE X X 06/18/03 NEW JERSEY RESOURCES CORP NJ X X 06/18/03 NEW WORLD RESTAURANT GROUP INC DE X X 06/18/03 NEXT INC/TN DE X 06/01/03 AMEND NORTHWEST GOLD INC WY X X 06/17/03 NVR INC VA X X 06/17/03 OFFSHORE LOGISTICS INC DE X 06/17/03 OPTION ONE MORTGAGE ACCEPTANCE CORP DE X 06/16/03 OSTEOTECH INC DE X 06/18/03 PEGASUS MEDIA & COMMUNICATIONS INC DE X 06/10/03 PEGASUS SATELLITE COMMUNICATIONS INC DE X 06/10/03 PHONE1GLOBALWIDE INC DE X 06/12/03 PIER 1 IMPORTS INC/DE DE X 06/17/03 QLOGIC CORP DE X X 06/12/03 QT 5 INC DE X X 06/10/03 RELIANT RESOURCES INC DE X X 06/13/03 RURBAN FINANCIAL CORP OH X X 06/18/03 SCIENCE APPLICATIONS INTERNATIONAL CO DE X X 06/16/03 SECURITY ASSET CAPITAL CORP/NV NV X X 06/18/03 SEMTECH CORP DE X X 06/18/03 SILVER STAR FOODS INC /NY/ NY X 02/19/03 AMEND SLC STUDENT LOAN RECEIVABLES I INC DE X X 05/31/03 SOFTECH INC MA X 06/18/03 SOURCE INTERLINK COMPANIES INC MO X 06/16/03 SOUTHWEST GAS CORP CA X X 06/18/03 SOVEREIGN BANCORP INC PA X X 06/12/03 SPACEDEV INC CO X X 06/18/03 SPORTS CLUB CO INC DE X X 06/12/03 SPX CORP DE X X 06/16/03 STELAX INDUSTRIES LTD A1 X 06/17/03 STRUCTURED ASSET SEC CORP II COM MORT X 06/01/03 SUPERIOR FINANCIAL CORP /AR/ DE X 06/18/03 TARGETED GENETICS CORP /WA/ WA X X 06/17/03 TECO ENERGY INC FL X X 06/13/03 TELLABS INC DE X 06/18/03 TOUCHSTONE APPLIED SCIENCE ASSOCIATES DE X 06/03/03 TOWER AUTOMOTIVE INC DE X X 06/18/03 TRANS CONTINENTAL ENTERTAINMENT GROUP DE X 06/16/03 TRUSTMARK CORP MS X 06/18/03 UNITED NATIONAL BANCORP NJ X 06/18/03 VALENTIS INC DE X X 06/16/03 VANGUARD AIRLINES INC \DE\ DE X X 05/31/03 VENDINGDATA CORP NV X X 06/12/03 VERTEL CORP CA X X 06/16/03 VIRAL GENETICS INC /DE/ DE X X 06/04/03 VITATONICS CORP NV X X X X 06/16/03 WACHOVIA COMMERCIAL MORT SEC INC COM NC X 06/01/03 WILEY JOHN & SONS INC NY X 07/18/03 WINNEBAGO INDUSTRIES INC IA X X 06/13/03 WINWIN GAMING INC DE X X 03/31/03 AMEND WORKGROUP TECHNOLOGY CORP DE X 06/18/03 WORTHINGTON INDUSTRIES INC OH X X 06/18/03