SEC NEWS DIGEST Issue 2002-182 September 19, 2002 COMMISSION ANNOUNCEMENTS SCOTT TAUB SELECTED AS DEPUTY CHIEF ACCOUNTANT On September 18, Chairman Harvey L. Pitt announced the selection of Scott A. Taub to serve as a Deputy Chief Accountant for the Commission. In this capacity, Taub will share with Jackson M. Day responsibilities for the day-to-day operations of the Office, including resolution of accounting and auditing practice issues, rulemaking projects, and oversight of private sector standard-setting efforts and regulation of auditors. Taub will begin work at the Commission Sept. 23. SEC Chief Accountant Robert K. Herdman said: "I am very pleased that Scott is joining the Office of the Chief Accountant. Given his experience as a partner at an accounting firm and his former knowledge of the workings in this Office when he was Professional Accounting Fellow, I believe Scott will provide invaluable service to the Commission and to investors." Taub was most recently a partner with Andersen's Professional Standards Group in Chicago. Seven of his years at Andersen were spent in its Detroit office where Scott was an experienced manager in the audit practice. Taub served as a professional accounting fellow with the Office of the Chief Accountant from June 1999 through June 2001. Taub, 34, graduated in 1990 from the University of Michigan in Ann Arbor. He is a member of the American Institute of Certified Public Accountants. (Press Rel. 2002-137) JONATHAN SOKOBIN NAMED DEPUTY CHIEF ECONOMIST Chairman Harvey L. Pitt today announced the selection of Jonathan Sokobin as Deputy Chief Economist of the Office of Economic Analysis. "Jonathan has provided the Commission with sound advice and insight about economic consequences on a wide variety of issues," Pitt said. "His leadership in the Office of Economic Analysis will help ensure that the Commission's actions are grounded in good economic judgment." "Jonathan is a well-respected economist and a provocative thinker. I look forward to continuing to work with him on the important issues facing the Commission," said SEC Commissioner Cynthia Glassman. As deputy, Sokobin will serve as a senior official in the Office of Economic Analysis and will assist in planning and directing efforts to provide economic analysis in support of the Commission's mission. Sokobin, 40, joined the Commission's staff in 1998 as an academic fellow. In 2000, Sokobin came to the Office of Economic Analysis on a permanent basis and served as the senior economist for corporate and accounting issues. "I am very pleased that Jonathan will be taking on this new responsibility," said SEC Chief Economist Lawrence E. Harris. "Jonathan and I look forward to developing the capacity of the Office of Economic Analysis to provide the Commission with consistently high quality economic analysis." Before coming to the Commission, Sokobin was a faculty member at Southern Methodist University in Dallas. He received his A.B. from the Ohio State University and his M.B.A. and Ph.D. in finance from the University of Chicago. (Press Rel. 2002-138) RULES AND RELATED MATTERS SEMIANNUAL REGULATORY AGENDA The Commission has authorized the publication of its October 2002 Regulatory Flexibility Act Agenda. The agenda is a general announcement to the public intended to provide advance notice of rulemaking actions. The agenda, which will not be available to the public until its publication, has been submitted by the Commission to the Regulatory Information Service Center for inclusion in the Unified Agenda of Federal Regulations scheduled for publication in the Federal Register in October 2002. Public comments regarding the agenda and the individual agenda entries are due by December 15, 2002. (Rels. 33-8130, 34-46512, 35-27569, 39-2402, IC-25735, IA-2058, File No. S7-35-02) ENFORCEMENT PROCEEDINGS IN THE MATTER OF ROBERT BRUCE LOHMANN An Administrative Law Judge has issued an initial decision in the Matter of Robert Bruce Lohmann. The Order Instituting Proceedings alleged insider trading in violation of Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The initial decision finds an insider trading violation, and issues a cease and desist order and an associational bar. (Initial Decision No. 214; File No. 3-10611) PUBLIC ADMINISTRATIVE PROCEEDINGS INSTITUTED AGAINST ROBERT CURLEY On September 18, the Commission entered an Order Instituting Public Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Order) against Robert F. Curley (Curley) of Dorchester, Massachusetts based on his criminal conviction for conspiracy to commit securities fraud, mail fraud and wire fraud (U.S. v. Robert Curley, Case No. 99-8110-003 CRHurley, S.D. Fla. 1999). The Order alleges that Curley pled guilty to one count of an indictment charging him with conspiracy to commit securities fraud, mail fraud and wire fraud. The indictment alleged that while employed as a registered representative at a registered broker-dealer, Curley accepted bribes from a promoter for inducing his clients to purchase the securities of certain issuers affiliated with the promoter. The indictment also alleged that Curley received additional compensation from the promoter to recruit other brokers to participate in the stock manipulation scheme. Curley was sentenced to three years of probation, and ordered to perform 100 hours of community service. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Curley an opportunity to dispute these allegations, and to determine what sanctions, if any, are appropriate and in the public interest. (Rel. 34-46510; File No. 3-10893) COMMISSION DISMISSES APPEAL OF GARY FOX The Commission has dismissed an appeal by Gary A. Fox. The National Association of Securities Dealers, Inc. (NASD) suspended and subsequently barred Fox because he failed to respond to the NASD's inquiries with respect to certain notes that he had sold while associated with Capital Brokerage Corporation. NASD rules prescribe procedures for responding to a suspension and subsequent bar for failure to respond to inquiries, but Fox did not avail himself of any of them. Instead, Fox appealed to the Commission after the time for moving the NASD to reinstate his membership had lapsed. Noting that the Commission is precluded from considering the appeal because the applicant failed to follow NASD procedures, the Commission dismissed the appeal. (Rel. 34- 46511; File No. 3-10787) FATHER AND SON, HARVEY DOBROW AND LAWRENCE DOBROW, SETTLE SEC INSIDER TRADING CHARGES On September 18, the Commission filed a complaint in the United States District Court for the Southern District of New York alleging illegal insider trading by Harvey Dobrow, 60, a medical doctor in Fairlawn, New Jersey, and his son Lawrence Dobrow, 31, a public relations executive in New York, New York. The Commission's complaint alleges that on March 22, 2001, the Dobrows violated Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act), and Rule 10b-5 thereunder, when Harvey Dobrow bought 2,000 shares of common stock in H.D. Vest, Inc. (H.D.Vest) while in possession of material, nonpublic information he had received from Lawrence Dobrow concerning an impending takeover of H.D. Vest by Wells Fargo & Co. (Wells Fargo). The Dobrows, without admitting or denying the Commission's allegations, have consented to the relief sought in the Commission's complaint. In his consent, Harvey Dobrow agreed to disgorge $27,436.12 in illegal profits plus $2,265.41 prejudgment interest, and to pay an additional $34,295.15 civil penalty, an amount equal to 1.25 times his illegal profits. Lawrence Dobrow has consented to pay a $34,295.15 civil penalty for his role in tipping his father about the impending takeover. The Dobrows have also consented to the entry of permanent injunctions from future violations of Section 10(b) of the Exchange Act and Rule 10b- 5 thereunder. Specifically, the Commission's complaint alleges that from December 2000 until April 2001, Lawrence Dobrow was an H.D.Vest "temporary insider" due to his work as an account director in the New York office of Ogilvy Public Relations Worldwide (Ogilvy). During that time, Lawrence Dobrow was part of an Ogilvy team that managed public and investor relations in connection with the sale of H.D.Vest to Wells Fargo & Co. (Wells Fargo). Lawrence Dobrow passed insider information about the takeover to Harvey Dobrow on or before March 22, 2001, while that information was still confidential. On March 22, 2001, after Lawrence Dobrow had tipped him that Wells Fargo was going to acquire H.D.Vest, Harvey Dobrow purchased 2,000 shares of H.D.Vest common stock at various prices between $6.00 and $7.00 per share, for a total of $13,313.88. On March 23, 2001, after a press release announcing the takeover, the price of H.D.Vest stock, which had closed at $7.00 on March 22, 2001, rose $13.38 to close at $20.38, earning Harvey Dobrow an illegal potential profit of $27,436.12 on his 2,000 shares of H.D.Vest stock. For further information, contact Barry Rashkover, Associate Regional Director, Northeast Regional Office, at (646) 428-1856, or Helene Glotzer, Assistant Regional Director, Northeast Regional Office, at (646) 428-1736. [SEC v. Harvey R. Dobrow and Lawrence M. Dobrow, 02 CV- 7514, NB, SDNY] (LR-17733) FORMER PRESIDENT OF SABRATEK CORP. SETTLES SEC FRAUD LAWSUIT The Commission today announced that it had reached a settlement with Stephen L. Holden, the former Chief Financial Officer and later President of Sabratek Corporation, an Illinois manufacturer of infusion pumps and flush syringes. Holden, who currently resides in Ohio, is the fourth officer of the now-bankrupt manufacturer to settle with the Commission, which had commenced a lawsuit on September 27, 2001 in the United States District Court for the Northern District of Illinois, charging Holden and other senior officers of Sabratek with engaging in a scheme to fraudulently inflate the company's earnings. As part of the settlement, Holden consented, without admitting or denying the allegations against them, to the entry of a permanent injunction barring him from future violations of antifraud, record-keeping, and reporting provisions of the federal securities laws. Holden also agreed to pay a civil penalty of $90,000.00 and to also pay disgorgement plus interest totaling $68,376, which reflects bonuses that he earned during the period in which the Commission claims that Sabratek was cooking its books. The court order reflecting this settlement was entered on September 13, 2002. In the lawsuit, the Commission alleged that from the first quarter of 1998 through the first quarter of 1999, the defendants engaged in a scheme to defraud and caused Sabratek, whose stock was formerly traded on Nasdaq, to make material misstatements to investors and to file false periodic reports with the Commission. The defendants used fictitious sales of infusion pumps, inventory parking arrangements, improper revenue recognition, and billings for consulting services that were not performed to overstate net sales by 62% and operating income by 229%. The Commission further alleged that the defendants each knew, or was reckless in not knowing, that the revenue from these fraudulent sales could not be recognized under generally accepted accounting principles. The defendants allegedly reported inflated revenue to protect Sabratek's stock price and to conceal reduced revenues resulting from lower demand for infusion pumps and from a halt in the sales of flush syringes due to safety concerns. In the second half of 1999, when news of Sabratek's inflated operating results began to emerge, its market capitalization declined by $202.5 million, or by approximately 98%. [SEC v. Stephen L. Holden, Scott Skooglund, Kuldershan S. Padda, and Stephen C. Beal, USDC, N.D. Ill., Civil Action No. 01-C-7463] (LR-17734; AAE Rel. 1628) CIVIL ACTION AGAINST J. SCOTT ESKIND, ET AL. The Commission announced that on September 12 the Honorable Marvin H. Shoob, United States District Judge for the Northern District of Georgia, entered an order of preliminary injunction and other relief as to defendants J. Scott Eskind (Eskind), Lorus Investments, Inc. (Lorus) and Capital Management Fund, Limited Partnership (Capital). The order restrained and enjoined Eskind, Lorus and Capital from violating Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder The order further restrained and enjoined Eskind and Lorus from violating or aiding and abetting violations of Section 206 of the Investment Advisers Act of 1940. Eskind, Lorus and Capital consented to the entry of this order without admitting or denying the allegations set forth in the Commission's complaint, filed on September 3, 2002. The Commission's complaint alleged that Eskind was a recidivist violator who was preliminarily enjoined in June 1997 and permanently enjoined on January 12, 1998 from violating the antifraud provisions of the federal securities laws. Eskind was subsequently barred by the Commission from association with any investment adviser. That case was based upon allegations of fraudulent conduct by Eskind which included misappropriating investors' funds. The complaint alleged that subsequent to being enjoined, and continuing until the present, Eskind had raised at least $3 million through sales of limited partnership units in Capital. Capital purportedly does business by trading in securities through initial or secondary public offerings. The sales materials misrepresented to investors Eskind's broker-dealer experience, and did not disclose his 1991 NYSE suspension, the Commission's 1997 civil action or the Commission's 2000 order barring him from association with an investment adviser. The complaint alleged that investors were told that IRA accounts had been opened for them at a trust company which serves as an IRA custodian and had received statements from Lorus indicating their funds in those accounts. In fact, no such accounts were opened. The sales materials falsely stated that a major law firm provided legal representation for Lorus. Finally, the complaint alleged that Lorus was an investment adviser and Eskind's continuing association with Lorus was a violation of the Commission's 2000 order. [SEC v. J. Scott Eskind, Lorus Investments, Inc., and Capital Management Fund, Limited Partnership, USDC, ND Georgia, Civil Action No. 1:02-CV-2429] (LR-17735) 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-2 SI DIAMOND TECHNOLOGY INC, 3006 LONGHORN BOULEVARD, SUITE 107, AUSTIN, TX, 78758, 5123315020 - 13,514,948 ($1,194,083.00) Equity, (File 333-99703 - Sep. 18) (BR. 37) S-3 SOLUTIA INC, 575 MARYVILLE CENTRE DRIVE, P O BOX 66760, ST. LOUIS, MO, 63166-6760, 3146741000 - 0 ($37,738,620.04) Equity, (File 333-99705 - Sep. 18) (BR. 02) S-8 ECONNECT, 2500 VIA CABRILLO MARINA SUITE 112, SAN PEDRO, CA, 90731, 3105414393 - 10,100,000 ($101,000.00) Equity, (File 333-99709 - Sep. 18) (BR. 08) S-8 AVOCENT CORP, 4991 CORPORATE DRIVE, HUNTSVILLIE, AL, 35805, 2564304000 - 0 ($2,146,045.44) Equity, (File 333-99711 - Sep. 18) (BR. 03) S-8 WORLD AM COMMUNICATIONS INC, 1400 W 122ND AVENUE STE 104, WESTMINSTER, CO, 80234, 3034520022 - 0 ($8,000.00) Equity, (File 333-99713 - Sep. 18) (BR. 08) S-4 COMMONWEALTH EDISON CO, ONE FIRST NATIONAL PLZ 37TH FL, P O BOX 767, CHICAGO, IL, 60690, 3123944321 - 0 ($600,000,000.00) Other, (File 333-99715 - Sep. 18) (BR. 02) S-8 COPYTELE INC, 900 WALT WHITMAN RD, HUNTINGTON STATION, NY, 11746, 5165495900 - 5,000,000 ($1,600,000.00) Other, (File 333-99717 - Sep. 18) (BR. 03) SB-2 TRINITY MEDICAL GROUP INC, 3753 HOWARD HUGLES PARKWAY 2ND FLOOR, LAS VEGAS, NV, 89109, 4152561995 - 18,414,569 ($1,841,456.00) Equity, (File 333-99719 - Sep. 18) (BR. 01) S-4 SILGAN HOLDINGS INC, 4 LANDMARK SQ, STAMFORD, CT, 06901, 2039757110 - 0 ($206,000,000.00) Non-Convertible Debt, (File 333-99721 - Sep. 18) (BR. 06) SB-2 TORBAY HOLDINGS INC, MAISON SOUMAREZ, RT DE COBO, CASTEL, GUERNSEY UK, CASTEL GUERNSEY, GY5 7RZ, 01144148146044 - 17,629,032 ($1,674,758.00) Equity, (File 333-99725 - Sep. 18) (BR. 06) S-1 SMARTDISK CORP, 3506 MERCANTILE AVE, NAPLES, FL, 34104, 0 ($7,500,000.00) Equity, (File 333-99727 - Sep. 18) (BR. 03) S-8 SCANSOFT INC, 9 CENTENNIAL DRIVE, PEABODY, MA, 01960, 9789772000 - 0 ($10,931,250.00) Equity, (File 333-99729 - Sep. 18) (BR. 03) S-8 PIER 1 IMPORTS INC/DE, 301 COMMERCE ST STE 600, FORT WORTH, TX, 76102, 8178788000 - 0 ($38,940,000.00) Equity, (File 333-99731 - Sep. 18) (BR. 02) SB-2 CREATIVE ENTERPRISES INTERNATIONAL INC, 2,353,669 ($6,828,289.00) Equity, (File 333-99733 - Sep. 18) (BR. ) S-8 CLASSICA GROUP INC, 1835 SWARTHMORE AVENUE, LAKEWOOD, NJ, 08701, 7323633800 - 500,000 ($500,000.00) Equity, (File 333-99735 - Sep. 18) (BR. 04) S-1 FIRST NIAGARA FINANCIAL GROUP INC, 6950 SOUTH TRANSIT ROAD, PO BOX 514, LOCKPORT, NY, 14095, 7166257500 - 0 ($834,548,710.00) Equity, (File 333-99737 - Sep. 18) (BR. 07) S-8 CUBIST PHARMACEUTICALS INC, 65 HAYDEN AVENUE, LEXINGTON, MA, 02421, 781-860-8660 - 0 ($9,076,485.57) Equity, (File 333-99739 - Sep. 18) (BR. 01) S-3 OWENS ILLINOIS INC /DE/, ONE SEAGATE, TOLEDO, OH, 43666, 4192475000 - 0 ($152,157,225.00) Equity, (File 333-99741 - Sep. 18) (BR. 06) N-2 COHEN & STEERS DIVIDEND ADVANTAGE REALTY FUND INC, 757 THIRD AVENUE, NEW YORK, NY, 10017, 2128323232 - 66,666 ($1,000,000.00) Equity, (File 333-99743 - Sep. 18) (BR. ) S-8 JDS UNIPHASE CORP /CA/, 210 BAYPOINTE PKWY, SAN JOSE, CA, 95134, 4084341800 - 0 ($18,245,339.00) Equity, (File 333-99745 - Sep. 18) (BR. 36) S-8 DRS TECHNOLOGIES INC, 3RD FLOOR, 5 SYLVAN WAY, PARSIPPANY, NJ, 07054, 9738981500 - 0 ($56,707,500.00) Equity, (File 333-99747 - Sep. 18) (BR. 05) S-8 FORRESTER RESEARCH INC, 400 TECHNOLOGY SQUARE, CAMBRIDGE, MA, 02139, 6174977090 - 0 ($8,055,000.00) Equity, (File 333-99749 - Sep. 18) (BR. 06) S-8 FORRESTER RESEARCH INC, 400 TECHNOLOGY SQUARE, CAMBRIDGE, MA, 02139, 6174977090 - 0 ($4,833,000.00) Equity, (File 333-99751 - Sep. 18) (BR. 06) S-3 MILLENNIUM CELL INC, INDUSTRIAL WAY WEST, EATONTOWN, NJ, 07724, 7325424000 - 0 ($17,692,949.00) Equity, (File 333-99753 - Sep. 18) (BR. 36) S-8 VERITY INC \DE\, 894 ROSS AVE, SUNNYVALE, CA, 94089, 4085411500 - 0 ($49,425,000.00) Equity, (File 333-99755 - Sep. 18) (BR. 03) S-4 L 3 COMMUNICATIONS CORP, 600 THIRD AVENUE, 34TH FLOOR, NEW YORK, NY, 10016, 1216971111 - 0 ($750,000,000.00) Equity, (File 333-99757 - Sep. 18) (BR. 37) 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 ------------------------------------------------------------------------------------ ABFS MORTGAGE LOAN TRUST 2002-1 MTG P X X 09/16/02 ABFS MORTGAGE LOAN TRUST 2002-2 MTG P X X 09/16/02 ACCESS SOLUTIONS INTERNATIONAL INC DE X X 09/17/02 AES CORPORATION DE X 09/12/02 AFFILIATED COMPUTER SERVICES INC DE X X 09/17/02 AFFILIATED COMPUTER SERVICES INC DE X X 09/18/02 ALLIANCE CAPITAL MANAGEMENT HOLDING L DE X 09/12/02 ALLIANCE CAPITAL MANAGEMENT L P DE X 09/12/02 ALLIED WASTE INDUSTRIES INC DE X 09/17/02 AMERICAN VANTAGE COMPANIES NV X X 09/10/02 ANSOFT CORP PA X 09/16/02 APPLEBEES INTERNATIONAL INC DE X 09/18/02 ARIAD PHARMACEUTICALS INC DE X X 09/18/02 ATPOS COM INC DE X X 09/11/02 BANYAN STRATEGIC REALTY TRUST MA X X 09/18/02 BE AEROSPACE INC DE X X X 09/18/02 BEAR STEARNS ASSET BACKED CERTIFICATE DE X 08/30/02 BICO INC/PA PA X 09/18/02 BONTEX INC VA X X 09/09/02 CENTRAL EUROPEAN MEDIA ENTERPRISES LT X 09/18/02 CHESAPEAKE CORP /VA/ VA X 09/18/02 CISCO SYSTEMS INC CA X X 09/18/02 CLEMENTS GOLDEN PHOENIX ENTERPRISES I FL X X 09/18/02 COLE COMPUTER CORP NV X 09/18/02 COMCAM INC DE X X X 08/08/02 AMEND COMPLE TEL EUROPE NV X X 09/18/02 CRAY INC WA X 09/13/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X X 09/16/02 CSK AUTO CORP DE X X 09/18/02 CTC COMMUNICATIONS GROUP INC DE X 09/17/02 CURAGEN CORP DE X X 09/18/02 CWABS INC DE X X 09/17/02 CWMBS INC DE X X 06/28/02 AMEND CWMBS INC DE X X 05/31/02 AMEND CYGNUS INC /DE/ DE X X 09/17/02 DEERE JOHN RECEIVABLES INC DE X X 09/18/02 DELTATHREE INC DE X X 09/18/02 DIAL CORP /NEW/ DE X X 09/17/02 DIGITAL COURIER TECHNOLOGIES INC DE X 08/27/02 DISC INC/CA CA X 09/17/02 DOWNEY FINANCIAL CORP DE X X 08/31/02 EARTHNETMEDIA INC NV X 09/18/02 ELECTRONIC DATA SYSTEMS CORP /DE/ DE X 07/26/02 EMERGING DELTA CORP DE X 09/16/02 EMERGING GAMMA CORP DE X 09/16/02 ENGAGE INC DE X X 09/09/02 ENTERGY CORP /DE/ DE X X 09/18/02 ESTEE LAUDER COMPANIES INC DE X 09/17/02 ESTEE LAUDER COMPANIES INC DE X 09/18/02 EXELON CORP PA X 09/18/02 EXELON CORP PA X 09/18/02 EXPEDITORS INTERNATIONAL OF WASHINGTO WA X 09/18/02 FAIRFIELD INN BY MARRIOTT LTD PARTNER DE X 09/13/02 FIRST CITIZENS BANCORPORATION OF SOUT SC X X 09/17/02 FIRST COMMUNITY BANCORP /CA/ CA X X 09/10/02 FIRST NIAGARA FINANCIAL GROUP INC DE X X 09/18/02 FORGENT NETWORKS INC DE X 09/18/02 FUTURE CARZ INC NV X 08/19/02 GATEWAY INC DE X X 09/16/02 GENERAL MILLS INC DE X X 09/18/02 GENERAL MILLS INC DE X X 09/18/02 GLOBAL-TECH CAPITAL CORP NV X X 09/11/02 GREAT ATLANTIC & PACIFIC TEA CO INC MD X 09/11/02 GS MORTGAGE SECURITIES CORP DE X X 09/17/02 GS MORTGAGE SECURITIES CORP MORT PAS DE X X 08/26/02 GSR MORTGAGE LOAN TRUST 2001-1 X X 05/28/02 GSR MORTGAGE LOAN TRUST 2001-1 X X 06/25/02 GSR MORTGAGE LOAN TRUST 2001-1 X X 07/25/02 GSR MORTGAGE LOAN TRUST 2001-1 X X 08/25/02 HALLIBURTON CO DE X X 09/18/02 HARDINGE INC NY X X 09/16/02 HAWAIIAN ELECTRIC INDUSTRIES INC HI X 09/17/02 HERSHEY FOODS CORP DE X X 09/18/02 HIGH COUNTRY FINANCIAL CORP NC X X 09/18/02 HIGH COUNTRY FINANCIAL CORP NC X 09/18/02 HUAYANG INTERNATIONAL HOLDINGS INC NV X X X 09/05/02 I3 MOBILE INC DE X X 09/18/02 ICO INC TX X X 09/06/02 INCARA PHARMACEUTICALS CORP DE X X 09/17/02 INDYMAC MBS INC X 09/17/02 INGRAM MICRO INC DE X X 09/18/02 INTERCEPT GROUP INC GA X X 09/11/02 ION NETWORKS INC DE X X 09/18/02 J P MORGAN CHASE & CO DE X 09/17/02 JAMESON INNS INC GA X X 09/18/02 KEMPER INVESTORS LIFE INSURANCE CO IL X 09/05/02 KINDER MORGAN ENERGY PARTNERS L P DE X 09/17/02 KINDER MORGAN INC KS X 09/17/02 KINDER MORGAN MANAGEMENT LLC DE X 09/17/02 LEGENDS ENTERPRISES INC OR X X 09/16/02 LINENS N THINGS INC DE X X 08/12/02 LONE STAR TECHNOLOGIES INC DE X X 09/17/02 MANGOSOFT INC NV X X 09/16/02 MAXWELL TECHNOLOGIES INC DE X X 07/05/02 AMEND MEDALLION FINANCIAL CORP DE X X 09/13/02 MEDAREX INC NJ X X 09/04/02 MERIX CORP OR X X 09/18/02 MSU DEVICES INC DE X 09/11/02 N2H2 INC WA X X 09/09/02 NATIONAL GOLF PROPERTIES INC MD X X 09/14/02 NATIONAL REAL ESTATE LTD PARTNERSHIP WI X 09/30/02 NATIONAL REAL ESTATE LTD PARTNERSHIP WI X 09/30/02 NCO GROUP INC PA X X 09/17/02 NEW YORK TIMES CO NY X X 09/17/02 NUCO2 INC /FL FL X X 09/18/02 NUTRITION 21 INC NY X X 09/12/02 OCEAN BIO CHEM INC FL X 10/18/02 OLD SECOND BANCORP INC DE X 09/18/02 PEERLESS SYSTEMS CORP DE X X 08/29/02 PENN TRAFFIC CO DE X X 09/18/02 PHAR MOR INC PA X 09/18/02 PMA CAPITAL CORP PA X X 09/17/02 PNM RESOURCES NM X 09/18/02 PRO PHARMACEUTICALS INC NV X 09/03/02 AMEND PROVIDENT FINANCIAL HOLDINGS INC DE X X 09/17/02 RAILAMERICA INC /DE DE X X 06/21/01 RELIANT RESOURCES INC DE X 09/18/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X X 09/18/02 RIGHT MANAGEMENT CONSULTANTS INC PA X X 09/16/02 SANDATA TECHNOLOGIES INC DE X 09/03/02 SAVANNAH RIVER GROUP INC NV X 09/13/02 SCOTTS COMPANY OH X X 09/12/02 SEQUOIA RESIDENTIAL FUNDING INC X 09/17/02 SHIRE PHARMACEUTICALS GROUP PLC X X 09/16/02 SIBONEY CORP MD X 09/18/02 SLADES FERRY BANCORP MA X X 09/18/02 SPECTRASCIENCE INC MN X X 09/13/02 SPORTSMANS GUIDE INC MN X 09/03/02 STAR GAS PARTNERS LP DE X X 09/17/02 STATION CASINOS INC NV X 09/18/02 SYMONS INTERNATIONAL GROUP INC IN X 09/16/02 TECH OPS SEVCON INC DE X 09/18/02 TRIMBLE NAVIGATION LTD /CA/ CA X 09/17/02 TURBODYNE TECHNOLOGIES INC DE X 09/12/02 UGOMEDIA INTERACTIVE CORP NV X X 08/09/02 UNOCAL CORP DE X 09/13/02 VEECO INSTRUMENTS INC DE X 09/18/02 VISUAL DATA CORP FL X 09/06/02 VITAFORT INTERNATIONAL CORP DE X X 08/05/02 AMEND VOYAGER GROUP INC NV X X X 06/24/02 WACHOVIA ASSET SECURITIZATION INC NC X X 09/18/02 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 09/18/02 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 09/18/02 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 09/13/02 WELLS FARGO ASSET SECURITIES CORP DE X X 09/17/02 WFN CREDIT CO LLC DE X 09/16/02 WIZZARD SOFTWARE CORP /CO CO X X 09/16/02 WORLD ACCESS INC /NEW/ DE X X 09/18/02 WORLD FINANCIAL NETWORK NATIONAL BANK OH X 09/16/02 YP NET INC NV X 09/03/02