SEC NEWS DIGEST Issue 2004-175 September 10, 2004 ENFORCEMENT PROCEEDINGS COMMISSION DISMISSES CONSOLIDATED APPEAL BY MARSHALL FINANCIAL The Commission has dismissed as moot the appeal of Marshall Financial, Inc. In two decisions, NASD determined that Marshall had failed to pay various fees related to NASD arbitration proceedings. In each decision, NASD imposed a suspension on Marshall until such time as Marshall paid the fees, made arrangements to pay the fees, or declared bankruptcy; the suspension was to take effect as soon as the order imposing it was served on Marshall. After NASD announced its decisions, but before they could be served on Marshall, Marshall paid the fees. As a result of Marshall's action, the suspensions never took effect. Marshall then petitioned for review of NASD's action. The Commission consolidated the appeals and, finding that there was no remedy available for Marshall even if its appeal were successful, the Commission dismissed the consolidated appeal as moot. (Rel. 34-50343; File Nos. 3-11380 and 3-11381) IN THE MATTER OF CHERYL SWAIN On September 10, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanctions (Order) against Cheryl A. Swain. Simultaneously with the entry of the Order, the Commission accepted a settlement offer from Swain in which she consented to the entry of the Order without admitting or denying the Order's findings except as to her guilty plea. The Order finds that Swain was a registered representative at East-West Capital Corporation from July 1992 through October 1997 and that East-West Capital Corporation was a broker-dealer registered with the Commission from at least 1992 through 1997, with its principal place of business in Harper Woods, Michigan. The Order further finds that on Nov. 20, 2001, Swain pled guilty to one count of mail fraud in violation of Title 18 United States Code, Section 1341 before the United States District Court for the Eastern District of Michigan in United States v. Cheryl Swain et al., Case No. 01-CR-80514-DT. The Order also finds that the criminal information to which Swain pled guilty alleged, among other things, that from at least 1993 through January 1999, Swain, while employed by a wholly-owned subsidiary of MCA Financial Corporation (MCA), knowingly participated in and assisted in the execution of a scheme by MCA and its wholly-owned subsidiaries to defraud and obtain money by means of materially false and fraudulent pretenses, representations and promises in connection with the sale of MCA securities. Based on the above, the Order barred Swain from association with any broker or dealer. (Rel. 34-50344; File No. 3-11639) GRAND JURY INDICTS STOCK PROMOTER ON MAIL FRAUD AND MONEY LAUNDERING CHARGES The Commission announced today that, on July 6, 2004, Sidney A. Johnson of Newfane, Vermont and Brooklyn, New York, was criminally indicted on mail fraud and money laundering charges by a federal grand jury convened by the U.S. A ttorney for the District of Vermont. Johnson was arraigned and pleaded not guilty on July 9. [United States v. Sidney Johnson, Crim. No. 2:04-CR-95 (D. Vt.)] The Commission charged Johnson with violations of the federal securities laws, in December 2000, based on related conduct. According to the indictment, Johnson was the registered agent for Kultivar, Inc., a Vermont corporation that held itself out to the public as being involved in the research, development and marketing of herbal and natural products. The indictment alleges that, between 1997 and 2000, approximately 150 people throughout the United States were induced to invest a total of about $2 million in Kultivar stock. The indictment further alleges that promotional materials used in the solicitation contained materially false and fraudulent statements and representations, including claims regarding, among other things, Kultivar's assets, research and cultivation facilities, patents, contracts, products and projected revenues and profits. According to the indictment, Johnson wrote or participated in writing the promotional materials. The indictment also alleges that Johnson personally made false and fraudulent representations to prospective investors regarding a future public offering of Kultivar stock and the significant increase of the stock's price that would follow. In addition, the indictment alleges that Johnson diverted some proceeds from the sale of Kultivar stock to his own use and used several bank accounts in an effort to conceal his diversion of the funds. The indictment charges Johnson with fourteen counts of mail fraud and one count of money laundering. In the civil action brought by the Commission in December 2000, the U.S. District Court in Vermont issued a temporary restraining order against Johnson, Kultivar and others in connection with the fraudulent stock offering. In August 2002, by consent, the Court permanently enjoined Johnson from future violations of the antifraud and securities registration provisions of the federal securities laws and ordered him to disgorge his ill-gotten gains. [SEC v. Kultivar, Inc., et al., Civil Action No. 1:00-CV-466 (D. Vt.)] Also in August 2002, in settled administrative proceedings based on the entry of the injunction, the Commission barred Johnson from participation in any offering of penny stock. In September 2003, a court-appointed receiver distributed all disgorged funds and liquidated assets to the victims of the fraud. [U.S. v. Sidney Johnson, USDC, District of Vermont, Crim. No. 2:04-CR-95] (LR-18874) SEC AMENDS ITS COMPLAINT TO ADD ALLEGATIONS OF FRAUD AGAINST ANDREW LECH AND OBTAINS FINAL JUDGMENT AND ORDER OF DISGORGEMENT AGAINST GARY MCNAUGHTON FOR THEIR PERPETRATION OF A $17 MILLION OFFERING FRAUD The Commission announced today that on Aug. 27, 2004, it filed an Amended Complaint that adds allegations of fraud against Andrew K. Lech, a resident of Ontario, Canada, for his involvement in a $17 million offering fraud that was the subject of the Commission's lawsuit filed in the U.S. District Court in Cleveland, Ohio on June 23, 2003. The previous orders the Court entered against Lech based on his unregistered offer and sale of securities, including an order freezing his assets, remain in effect. The Amended Complaint alleges that Gary L. McNaughton, of Amherst, Ohio, raised $17 million from investors by selling them notes that guaranteed extraordinary returns of up to 20% per year. McNaughton told investors that they would receive their returns in the form of monthly interest payments. The Amended Complaint also alleges that McNaughton told investors that their guaranteed monthly return would be generated by Lech who would invest their funds in stock options. According to the Amended Complaint, however, Lech did not invest investor funds. In reality, McNaughton and Lech operated a Ponzi scheme by using new investor funds to pay previous investors their guaranteed monthly returns. Further, in an attempt to perpetuate the Haven Equity scheme Lech offered and sold his own notes (Lech notes) under which he guaranteed Haven Equity investors their principal and interest. Investors who executed Lech notes neither received their returns as guaranteed nor were repaid their principal. The Amended Complaint also alleges that Lech used investor funds he received from McNaughton to pay numerous personal expenses. Additionally, on Aug. 23, 2004, the Court entered, pursuant to his consent, a Final Judgment against McNaughton for his involvement in the scheme. The Court also ordered that McNaughton was liable for disgorgement plus prejudgment interest of $6,228,351, representing profits he gained from his scheme. The Final Judgment required McNaughton to pay $11,815.24 and waived the remainder of the disgorgement based on his sworn financial statement which showed that he could not pay more. McNaughton's obligation to pay $11,815.24 will be satisfied by the same amount of funds currently frozen in a securities account belonging to Gary McNaughton. [SEC v. Gary L. McNaughton, et al., Civil Action No. 1:03cv1249 (N.D. OH. Filed June 23, 2003) (Honorable Dan A. Polster)] (LR-18875) FEDERAL DISTRICT COURT GRANTS SUMMARY JUDGMENT AGAINST PETER ROOR AND RONALD TEMPLIN FOR INTERNET SCAM, AND ORDERS TEMPLIN AND ROOR TO DISGORGE OVER $2.5 MILLION IN FRAUD PROCEEDS The Commission announced that on Aug. 30, 2004, the Honorable Harold Baer Jr., U.S. District Court Judge for the Southern District of New York, granted the Commission's motion for summary judgment against Peter Roor and Ronald Templin for their participation in an Internet scam that fraudulently promised astronomical returns on risk- free investments. In his summary judgment opinion, Judge Baer found that, as early as December 1998 until May 1999, Roor operated an investment scheme called the "Oxford Savings Club," and that "Roor made a series of misrepresentations on his Oxford website and in his promotional materials and promised what can only be described as phantasmagorical returns on purportedly risk-free investments." The Court likewise found Templin liable for operating his own Oxford website, as well as additional internet investment scams offering similarly incredible risk-free returns. Through these fraudulent schemes, Roor and Templin each obtained at least $1 million from unsuspecting investors. The Court permanently enjoined Roor and Templin from future violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Judge Baer also ordered Roor and Templin to disgorge $1 million and $1,502,265.04, respectively, in funds that they fraudulently obtained from investors. Roor also received a $100,000 civil money penalty. Judge Baer refrained from ordering a civil money penalty against Templin, due to Templin's prior criminal conviction concerning the same fraud. Finally, the Court ordered that over $900,000 in previously-frozen funds associated with Templin and/or Roor be turned over to the Commission in partial satisfaction of the ordered disgorgement. Roor is a Dutch citizen who resides in Amsterdam, The Netherlands. The Court previously held Roor in contempt for his failure to repatriate investors' funds that Roor held overseas, and issued a warrant for Roor's arrest upon entry into the United States. On May 13, 2003, in a separate criminal proceeding concerning the same fraudulent scheme, Templin pled guilty to two counts of a federal securities fraud indictment. On Sept. 9, 2003, Templin was sentenced in that proceeding to a prison term of 5 months and ordered to pay $40,000 in restitution. [SEC v. PETER ROOR (individually and d/b/a Oxford Savings Club, Ltd. and Manumit Unlimited), RONALD L. TEMPLIN (individually and d/b/a American Leadership Network, Saratoga Holdings LLC, Secured Private Placements, The 650 Club, Internet Marketing Partners and Private Party Loan Program), and LAURIE ELIZABETH WEISS, 99 Civ. 3372 (HB) (S.D.N.Y.)] (LR- 18876) ORLANDO REAL ESTATE AGENTS ORDERED TO DISGORGE $269,000 PLUS PRE- JUDGMENT INTEREST AND PAY $200,000 IN CIVIL PENALTIES FOR ILLEGAL INSIDER TRADING The Commission announced that final judgment was entered today pursuant to order by U.S. District Judge Anne C. Conway of the Middle District of Florida in an insider trading case against Orlando real-estate agents Donna Yun of Longwood, Florida, and Jerry Burch of Heathrow, Florida. The judgment ordered defendants Donna Yun and Jerry Burch to disgorge ill-gotten profits in the amount of $269,000, plus pre-judgment interest, and ordered them each to pay $100,000 in civil penalties for their illegal insider trading. On July 22, 2004, after a three-day retrial, a federal jury found Yun and Burch liable for fraud as a result of insider trading in options on the stock of Scholastic Corporation. In its complaint, filed on Feb. 3, 1999, the Commission alleged that on or before Tuesday, Feb. 18, 1997, Yun's husband, then an officer of Scholastic, told Yun in confidence that Scholastic would announce that it expected a loss for the quarter ending Feb. 28, 1997, and that the price of Scholastic common stock would likely decline as a result. Yun breached her duty of confidence and disclosed the inside information at a cocktail party that Tuesday evening to her friend and colleague of six years, Jerry Burch. During the following two days, Burch purchased 130 Scholastic put option contracts, including 10 February contracts that expired within 48 hours, that would rise in value if Scholastic's stock price went down. After Scholastic released its negative earnings announcement on Feb. 20, 1997, Scholastic's common stock price dropped approximately 40 percent, from $61.50 to $36.75. On February 21, Burch exercised his options for a net profit of approximately $269,000 – a 1300 percent return on his two-day investment. The case had previously been tried before a jury in Tampa, Florida, in December 2000. In the first trial, the jury also found both Yun and Burch liable for insider trading. However, on appeal, the United States Court of Appeals for the Eleventh Circuit vacated the district court's judgment based on the district court's jury instructions. The appeals court remanded the case for a second trial. The second jury's verdict finding insider trading in violation of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5, resulted in today's entry by the Clerk of the Court of the final judgment against Yun and Burch, requiring both defendants jointly and severally to pay disgorgement of the $269,000 illegal profits plus prejudgment interest, and imposing a $100,000 civil penalty on each. [SEC v. Donna Yun and Jerry Burch, Case No. 6:99-cv-117-ORL-22KRS, USDC, M.D. Fla.] (LR-18877) SEC SUES TO HALT OFFERING FRAUD AND FREEZE ASSETS FOR INVESTORS On September 9, the SEC announced that the U.S. District Court for the Southern District of Texas granted the SEC's request, in its complaint filed the same day, for emergency relief, including a temporary restraining order, asset freeze, the appointment of a receiver, and orders expediting discovery and prohibiting document destruction. The Court ordered the relief against the defendants named in the Commission's complaint: Mark D. Montana, individually and d/b/a M & M Properties, and M & M Financial, Inc. (M & M Financial). The Commission alleges in its complaint that the defendants committed securities fraud in connection with a fraudulent scheme that has elicited at least $1.8 million from investors, many of whom are also securities brokerage customers of the defendants. In its complaint, the Commission alleges that the defendants are defrauding investors in the following manner: 1) Montana promises investors that M & M Financial will purchase at a discount, with the investors' pooled funds, large blocks of securities that he will select using his vast securities industry expertise; 2) Montana promises investors, and apparently in some instances guarantees investors, an annual return of up to 15 percent; 3) Montana assures the investors that their funds will remain safe, claiming that their moneys are SIPC insured; 4) on a monthly or quarterly basis, as evidence of the purported success and safety of the investments, Montana prepares and mails to the investors "account statements" purportedly reflecting the composition and value of their investments, and furnishes some investors automatic principal withdrawals. The Commission further alleges that the defendants fail to disclose, fraudulently, the following facts: 1) that the defendants are misappropriating a large portion of the investors' funds; 2) that the defendants are not purchasing the securities reflected on the "account statements" Montana prepares and disseminates to the investors; and 3) the defendants, in classic "Ponzi" fashion, are using the investment monies of new investors to redeem the investments of preceding investors. The Commission named in its complaint, as a relief defendant, Karen E. Montana, the wife of defendant Mark D. Montana, based on her alleged improper receipt of investor funds. The Commission seeks to freeze any investor funds in her control. The Commission alleges in its complaint that the defendants Mark D. Montana, individually and d/b/a M & M Properties, and M & M Financial, Inc. each violated Section 17(a) of the Securities Act of 1933, and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. In addition to the emergency relief that has been granted, the Commission seeks against the defendants permanent injunctions, disgorgement plus prejudgment interest and civil money penalties. [SEC v. Mark D. Montana, individually and d/b/a M & M Properties, and M & M Financial, Inc., defendants, and Karen E. Montana, relief defendant, Civil Action No. G-04-542 (USDC, SDTX; Galveston Division)] (LR-18878) PERMANENT INJUNCTION ENTERED AGAINST AMERICAN TELEVISION AND FILM COMPANY The Commission announced that on April 2, 2004, the U.S. District Court for the District of Colorado entered an injunction by consent against American Television and Film Company (American Television). The court's order permanently enjoins American Television from violating Sections 10(b), 13(a) and 13(b)(2) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 12b-20, 13a-1, 13a-11 and 13a-13 thereunder. The Commission's complaint alleged that between December 1999 and December 1999 and December 2000, American Television, then known as Winners Internet Network, Inc. (Winners), carried out a scheme to defraud investors by filing reports and a registration statement with the Commission containing false financial statements that fraudulently overstated Winners' revenues, income, assets and cash inflows and understated expenses. Further, between January and October 2000, Winners reviewed or disseminated three promotional analyst reports containing baseless financial projections. American Television consented to the court's order without admitting or denying the Commission's allegations. [SEC v. Michael B. Johnson, Michael Johnson & Co., LLC, David C. Skinner, Jr. and American Television and Film Company f/k/a Winners Internet Network, Inc., No. 04-RB-0626 (USDC D. Colorado)] (LR-18879) SEC AND UNITED STATES ATTORNEY CHARGE TWO MORE INDIVIDUALS FOR THEIR ROLE IN HOMESTORE'S FRAUDULENT SCHEME INVOLVING ROUND- TRIP TRANSACTIONS SEC ADDITIONALLY FILES A SETTLED ACTION AGAINST A FORMER HOMESTORE MANAGER FOR FRAUDULENTLY ASSISTING IN INFLATING HOMESTORE'S ADVERTISING REVENUE The Commission, the U.S. Attorney's Office for the Central District of California, and the Federal Bureau of Investigation announced yesterday that Clayton Chan, former senior vice president of Homestore, Inc., and Geoffey Infeld, the owner of several Homestore vendors, have agreed to plead guilty to criminal charges and to settle civil fraud charges for their roles in Homestore's scheme to inflate advertising revenues through fraudulent round-trip transactions in 2001. The SEC also charged Gregory Antoniono, a former manager of Homestore, for assisting in the fraudulent scheme. Homestore, Inc. is a Westlake Village, Calif. company that provides real estate listings and related services on the Internet. With these charges, the SEC has sued a total of 14 individuals for their roles in the scheme, nine of whom have been criminally charged by the United States Attorney in Los Angeles. The SEC's civil complaint and the U.S. Attorney's criminal informations, filed yesterday in United States District Court in Los Angeles, charge the following two defendants. ? Clayton Chan, 39, of San Francisco, California, was the vice president of Homestore's Strategic Alliances Group (SAG) from January 2001 until July 2001 and was later promoted to senior vice president of SAG. ? Geoffrey Infeld, 36, of Thousand Oaks, California, is currently an officer and part- owner of Cyberhorse, Inc., a private sales and marketing company involved in the fraudulent transactions. He was formerly a SAG salesperson at Homestore. Infeld owned or controlled several private Internet companies that he used to assist Homestore in its fraud. In addition, the SEC's civil complaint also charges the following defendant, who is not named in the criminal case: ? Gregory Antoniono, 42, of Thousand Oaks, California, was the contracts manager at Homestore during 2001. He later became Homestore's director of contracts. The civil and criminal actions allege that the defendants participated in or assisted in negotiating, implementing and executing the fraudulent "round-trip" transactions. The purpose of these transactions was to artificially inflate Homestore's on-line advertising revenues. All of the defendants knew that the essence of these transactions was a circular flow of money by which Homestore recognized its own cash as revenue. Chan and Antoniono took steps to conceal the round-trip nature of the transactions from Homestore's auditors. Infeld used his companies as intermediaries in the round-trip transactions, knowing that Homestore's revenues would be inflated as a result. The SEC charged Chan with violating numerous provisions of the federal securities laws, including the antifraud provisions, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder; reporting provisions, Section 13(a) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder; record-keeping provisions, Section 13(b)(2)(A) of the Exchange Act and Rule 13b2-1 thereunder; internal controls provisions, Section 13(b)(5) of the Exchange Act; and lying to the auditors provisions, Rule 13b2-2 under the Exchange Act. Antoniono and Infeld were charged with aiding and abetting Homestore or Homestore management's violations of the above provisions. Additionally, the SEC alleged that Chan violated Section 17(a) of the Securities Act of 1933. The U.S. Attorney's Office's criminal action, based upon a joint investigation by the SEC, United States Attorney's Office and FBI, charges Clayton Chan with one count of securities fraud in violation of Title 15, United States Code, Sections 78j(b) and 78ff, and Title 17, Code of Federal Regulations, Section 240.10b-5 and Geoffrey Infeld with one count of wire fraud in violation of Title 18, United States Code, Section 1343. The Settlements and Guilty Pleas Chan and Infeld have agreed to settle the SEC's lawsuit, to plead guilty to the criminal charges, and to cooperate with the government in its ongoing investigations. Antoniono has agreed to settle the SEC's lawsuit. All three defendants settled the SEC lawsuit without admitting or denying the allegations, simultaneously with the filing of the complaint. In the SEC case, Chan will be enjoined from committing future violations of the charged federal securities laws, will repay $179,124 in profits from his exercise of Homestore stock options and commissions he earned during the fraud, plus interest, and will pay a $50,000 civil penalty. Chan will also be barred from serving as an officer or director of a public company for a period of ten years. In the criminal action, Chan will plead guilty to securities fraud, carrying a maximum sentence of ten years. In the SEC case, Infeld will be enjoined from committing future violations of the charged federal securities laws, will repay $17,400 representing profits from the fraudulent transaction with Homestore, plus interest, and will pay a civil penalty of $35,000. In the criminal case, Infeld has agreed to plead guilty to one count of wire fraud and faces up to five years in prison. As part of his SEC settlement, Antoniono will be enjoined from committing future violations of the charged federal securities laws, will repay $69,013 in profits from his exercise of Homestore stock options, plus interest, and will pay a civil penalty of $25,000. The civil case is the product of an ongoing investigation by the SEC. The criminal investigation by the Federal Bureau of Investigation is also ongoing. [SEC v. Clayton Chan, Gregory Antoniono and Geoffrey Infeld, U.S. District Court for the Central District of California, Civil Action No. CV 04-07435 JSL (FMOx)] (LR-18880; AAE Rel. 2095) STANDARDS SETTING BOARDS FINAL RULES The Commission approved proposed Rule 3101, Certain Terms Used in Auditing and Related Professional Practice Standards and Rule 1001(a)(xii), Definitions of Terms Employed in Rules (File No. PCAOB-2004-06), submitted by the Public Company Accounting Oversight Board. Rule 3101 sets forth the terminology the PCAOB will use to describe the degree of responsibility that the auditing and related professional practice standards impose on auditors that conduct engagements pursuant to "the standards of the Public Company Accounting Oversight Board (United States)" and Rule 1001(a)(xii) defines the term "auditor" when applied to rules and standards adopted by Public Company Accounting Oversight Board. Publication of the approval order is expected in the Federal Register during the week of September 13. (Rel. 34-50331) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the Pacific Exchange regarding the rules relating to examinations for floor brokers and market makers and waiver of the examinations (SR- PCX-2004-71) 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 September 13. (Rel. 34-50312) A proposed rule change and Amendment No. 1 thereto filed by the Boston Stock Exchange relating to fees applicable to newly listed classes and new Market Maker positions in currently listed classes on the Boston Options Exchange Facility (SR-BSE- 2004-41) have 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 September 13. (Rel. 34-50322) APPROVAL PROPOSED RULE CHANGES The Commission granted approval to a proposed rule change (SR-Amex-2004-51) submitted by the American Stock Exchange, applying the current member firm guarantee in equity options to index options. Publication of the proposal is expected in the Federal Register during the week of September 13. (Rel. 34-50326) The Commission granted approval to a proposed rule change (SR-CBOE-2004-12) submitted by the Chicago Board Options Exchange to require its members to use and maintain a back-up autoquote system in Hybrid classes. (Rel. 34-50327) 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 Jump n Jax, Inc., 511 EAST ST. GEORGE BLVD, SUITE NO. 3, ST. GEORGE, UT, 84770, 435-619-133 - 941,390 ($94,139.00) Equity, (File 333-118872 - Sep. 9) (BR. 05) S-11 MHI Hospitality CORP, 814 CAPITOL LANDING ROAD, WILLIAMSBURG, VA, 23185, 757-229-5648 - 0 ($75,900,000.00) Equity, (File 333-118873 - Sep. 9) (BR. 08) S-8 SIGNATURE LEISURE INC, 1180 SPRING CENTRE SOUTH BLVD.,SUITE 310, ALTAMONTE SPRINGS, FL, 32714, 407-970-8460 - 150,000,000 ($600,000.00) Equity, (File 333-118874 - Sep. 9) (BR. 09) F-6 HOYA CORP, 2-7-5 NAKA-OCHIAI, SHINJUKU-KU, TOKYO, M0, 161-8525, 81-3-3952-1160 - 100,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-118875 - Sep. 9) (BR. ) S-8 DRIL-QUIP INC, 7139397711 - 1,348,147 ($26,828,125.00) Equity, (File 333-118876 - Sep. 9) (BR. 04) S-8 VISTACARE, INC., 4800 N. SCOTTSDALE RD., SUITE 5000, SCOTTSDALE, AZ, 85251, 480-648-8749 - 800,000 ($13,256,000.00) Equity, (File 333-118877 - Sep. 9) (BR. 01) S-8 ANTEON INTERNATIONAL CORP, 3211 JERMANTOWNE ROAD, SUITE 700, FAIRFAX, VA, 22030-2801, (703) 246-0200 - 1,500,000 ($49,650,000.00) Equity, (File 333-118878 - Sep. 9) (BR. 03) S-8 HOUSE OF BRUSSELS CHOCOLATES INC, 208-750 TERMINAL AVENUE, -, VANCOUVER, A1, V6A 2M5, 604-484-4940 - 50,000 ($105,000.00) Equity, (File 333-118879 - Sep. 9) (BR. 04) S-8 NTL INC, 909 THIRD AVENUE, SUITE 2863, NEW YORK, NY, 10022, 212-906-8440 - 6,665 ($360,243.25) Equity, (File 333-118880 - Sep. 9) (BR. 37) S-8 FIRST REGIONAL BANCORP, 1801 CENTURY PARK EAST, LOS ANGELES, CA, 90067, 3105521776 - 0 ($18,690,000.00) Equity, (File 333-118881 - Sep. 9) (BR. 07) S-8 GTX INC /DE/, 3 NORTH DUNLAP AVE 3RD FL, VAN VLEET BUILDING, MEMPHIS, TN, 38163, 901-523-9700 - 0 ($2,820,000.00) Equity, 0 ($500,000.00) Other, (File 333-118882 - Sep. 9) (BR. 01) SB-2 Valley Commerce Bancorp, 200 S. COURT STREET, VISALIA, CA, 93291, (559) 622-9000 - 0 ($7,800,000.00) Other, (File 333-118883 - Sep. 9) (BR. 07) S-8 HEALTHETECH INC, 523 PARK POINT DRIVE, 3RD FLOOR, GOLDEN, CO, 80401, 303-526-5085 - 0 ($1,729,000.00) Equity, (File 333-118884 - Sep. 9) (BR. 36) F-1 BVR TECHNOLOGIES LTD, 1 KORAZIN ST, GIVATAYIM 53583 ISR, L5, 2126641666 - 159,932,500 ($43,590,600.00) Equity, (File 333-118885 - Sep. 9) (BR. 07) S-8 RAVEN MOON ENTERTAINMENT INC, 120 INTERNATIONAL PARKWAY, SUITE 220, HEATHROW, FL, 32746, 20,000,000 ($255.00) Equity, (File 333-118886 - Sep. 9) (BR. 05) SB-2 FEM ONE INC, 5600 AVENIDA ENCINAS, SUITE 130, CARLSBAD, CA, 92008, (760) 448-2498 - 75,167,857 ($16,161,089.00) Equity, (File 333-118887 - Sep. 9) (BR. 04) S-3 INDUS INTERNATIONAL INC, 3301 WINDY RIDGE PARKWAY, ATLANTA, GA, 30339, 7709528444 - 14,587,544 ($21,735,440.00) Equity, (File 333-118888 - Sep. 9) (BR. 03) S-8 NETIQ CORP, 3553 NORTH FIRST STREET, SAN JOSE, CA, 95134, 4083307000 - 0 ($32,308,000.00) Equity, (File 333-118889 - Sep. 9) (BR. 03) S-8 Hesperia Holding, Inc., 9780 E. AVENUE, HESPERIA, CA, 92345, 760-244-8787 - 2,500,000 ($1,500,000.00) Equity, (File 333-118890 - Sep. 9) (BR. ) S-3 PIONEER COMPANIES INC, 700 LOUISIANA, STE 4200, HOUSTON, TX, 77002, 7132253831 - 0 ($100,000,000.00) Unallocated (Universal) Shelf, (File 333-118891 - Sep. 9) (BR. 06) F-6 AU OPTRONICS CORP, 1 LI HSIN RD 2, SCIENC BASED INUSTRIAL PARK, HSIN CHU 300 TAIWAN, F5, 00000, 852-2514-7600 - 300,000,000 ($15,000,000.00) ADRs/ADSs, (File 333-118892 - Sep. 9) (BR. 36) S-4 UNITED COMMUNITY BANKS INC, P O BOX 398, 59 HIGHWAY 515, BLAIRSVILLE, GA, 30512, 5818073041 - 0 ($3,369,600.00) Equity, (File 333-118893 - Sep. 9) (BR. 07) S-3 NATIONAL COLLEGIATE FUNDING LLC, 800 BOYLSTON STREET 34TH FLOOR, BOSTON, MA, 02199-8157, (800) 895-4283 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-118894 - Sep. 9) (BR. 01) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: 1.01 Entry into a Material Definitive Agreement 1.02 Termination of a Material Definitive Agreement 1.03 Bankruptcy or Receivership 2.01 Completion of Acquisition or Disposition of Assets 2.02 Results of Operations and Financial Condition 2.03 Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant 2.04 Triggering Events That Accelerate or Increase a Direct Financial Obligation under an Off- Balance Sheet Arrangement 2.05 Cost Associated with Exit or Disposal Activities 2.06 Material Impairments 3.01 Notice of Delisting or Failure to Satisfy a Continued Listing Rule or Standard; Transfer of Listing 3.02 Unregistered Sales of Equity Securities 3.03 Material Modifications to Rights of Security Holders 4.01 Changes in Registrant's Certifying Accountant 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review 5.01 Changes in Control of Registrant 5.02 Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year 5.04 Temporary Suspension of Trading Under Registrant's Employee Benefit Plans 5.05 Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics 7.01 Regulation FD Disclosure 8.01 Other Events 9.01 Financial Statements and Exhibits 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 DATE COMMENT ------------------------------------------------------------------------------------------------ AASTROM BIOSCIENCES INC MI 2.02,9.01 09/08/04 ABM INDUSTRIES INC /DE/ DE 2.02,8.01,9.01 09/08/04 ACACIA RESEARCH CORP DE 8.01 09/09/04 ACTEL CORP CA 7.01,9.01 09/09/04 ACTIVCARD CORP DE 4.01,9.01 09/02/04 ADVANCED DIGITAL INFORMATION CORP WA 5.02 09/03/04 ADVANCED MEDICAL OPTICS INC DE 9.01 06/26/04 AMEND ADZONE RESEARCH INC DE 8.01 09/09/04 AFC ENTERPRISES INC MN 1.01,9.01 09/03/04 AFFINITY GROUP INC DE 1.01,9.01 09/07/04 AFTERMARKET TECHNOLOGY CORP DE 2.05,2.06 09/07/04 AG BAG INTERNATIONAL LTD DE 8.01 09/09/04 AirRover Wi-Fi Corp. DE 2.01,9.01 05/21/04 AMEND AKORN INC LA 8.01,9.01 08/31/04 ALCOA INC PA 8.01,9.01 09/09/04 ALFACELL CORP DE 7.01 09/09/04 ALPHARX INC DE 8.01,9.01 09/07/04 ALTERNATIVE LOAN TRUST MORT PASS THRO DE 8.01,9.01 11/25/03 AMEND ALTERNATIVE LOAN TRUST MORT PASS THRO DE 8.01,9.01 12/26/03 AMEND ALTERNATIVE LOAN TRUST MORT PASS THRO DE 8.01,9.01 01/25/04 AMEND ALTERNATIVE LOAN TRUST MORT PASS THRO DE 8.01,9.01 02/25/04 AMEND AMEDISYS INC DE 8.01 08/18/04 AMEDISYS INC DE 8.01,9.01 09/07/04 AMERICA FIRST APARTMENT INVESTORS INC MD 1.01 09/03/04 AMERICAN EXPRESS CREDIT CORP DE 2.03 09/03/04 AMERICAN PHARMACEUTICAL PARTNERS INC DE 1.01,1.02,2.03 09/02/04 AMERICAN TECHNICAL CERAMICS CORP DE 2.02,9.01 09/09/04 AMERICAN TIRE DISTRIBUTORS INC DE 2.03 09/02/04 AMPHENOL CORP /DE/ DE 8.01 01/21/04 AMREIT TX 7.01,9.01 09/08/04 ANADARKO PETROLEUM CORP DE 7.01,9.01 09/09/04 ANADYS PHARMACEUTICALS INC 1.01 09/03/04 ANGEION CORP/MN MN 2.02,9.01 09/07/04 ANGELICA CORP /NEW/ MO 1.01,9.01 09/09/04 APPLEBEES INTERNATIONAL INC DE 7.01 09/09/04 ARTHROCARE CORP DE 1.01,8.01,9.01 09/03/04 ARTHROCARE CORP DE 8.01,9.01 09/07/04 ASHFORD HOSPITALITY TRUST INC MD 2.01,2.03 09/02/04 ASHFORD HOSPITALITY TRUST INC MD 7.01,9.01 09/02/04 ASHWORTH INC DE 2.02 09/09/04 ATMEL CORP DE 7.01,9.01 09/09/04 AUTONATION INC /FL DE 7.01 09/09/04 BANC OF AMERICA ALTERNATIVE LOAN TRUS DE 8.01,9.01 03/25/04 AMEND BANC OF AMERICA ALTERNATIVE LOAN TRUS DE 8.01,9.01 01/25/04 AMEND BANC OF AMERICA ALTERNATIVE LOAN TRUS DE 8.01,9.01 12/26/03 AMEND BANC OF AMERICA ALTERNATIVE LOAN TRUS DE 8.01,9.01 11/25/03 AMEND BANC OF AMERICA ALTERNATIVE LOAN TRUS NY 8.01,9.01 12/26/03 AMEND BANC OF AMERICA ALTERNATIVE LOAN TRUS NY 8.01,9.01 11/25/03 AMEND BANC OF AMERICA ALTERNATIVE LOAN TRUS NY 8.01,9.01 01/25/04 AMEND BANC OF AMERICA ALTERNATIVE LOAN TRUS NY 8.01,9.01 03/25/04 AMEND BANC OF AMERICA ALTERNATIVE LOAN TRUS NY 8.01,9.01 01/25/04 AMEND BANC OF AMERICA ALTERNATIVE LOAN TRUS NY 8.01,9.01 11/25/03 AMEND BANC OF AMERICA ALTERNATIVE LOAN TRUS NY 8.01,9.01 12/26/03 AMEND BANC OF AMERICA MORT SEC ALTERNATIVE DE 8.01,9.01 03/25/04 AMEND BANC OF AMERICA MORT SEC ALTERNATIVE DE 8.01,9.01 02/25/04 AMEND BANC OF AMERICA MORT SEC ALTERNATIVE DE 8.01,9.01 01/26/04 AMEND BANC OF AMERICA MORT SEC ALTERNATIVE DE 8.01,9.01 12/26/03 AMEND BANC OF AMERICA MORT SEC INC ALTERNAT DE 8.01,9.01 01/25/04 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 12/26/03 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 01/25/04 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 01/26/04 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 12/26/03 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 11/25/03 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 01/25/04 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 11/25/03 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 12/26/03 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 11/25/03 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 12/26/03 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 01/25/04 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 01/25/04 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 12/26/03 AMEND BANC OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 01/25/04 AMEND BANC OF AMERICA MORTGAGE SEC INC ALTE DE 8.01,9.01 11/25/03 AMEND BANC OF AMERICA MORTGAGE SEC INC ALTE DE 8.01,9.01 12/26/03 AMEND BANC OF AMERICA MORTGAGE SEC INC ALTE DE 8.01,9.01 01/25/04 AMEND BANC OF AMERICA MORTGAGE SEC INC ALTE DE 8.01,9.01 02/25/04 AMEND BANC OF AMERICA MORTGAGE SEC INC ALTE DE 8.01,9.01 03/25/04 AMEND BANC OF AMERICA MORTGAGE SEC INC MORT DE 8.01,9.01 01/25/04 AMEND BANC OF AMERICA MORTGAGE SEC INC MRT DE 8.01,9.01 11/25/03 AMEND BANC OF AMERICA MORTGAGE SEC INC MRT DE 8.01,9.01 12/26/03 AMEND BANC OF AMERICA MORTGAGE SEC INC MRT DE 8.01,9.01 01/25/04 AMEND BANC OF AMERICA MORTGAGE SECURITIES P DE 8.01,9.01 11/25/03 AMEND BANC OF AMERICA MORTGAGE SECURITIES P DE 8.01,9.01 12/26/03 AMEND BANC OF AMERICA MORTGAGE SECURITIES P DE 8.01,9.01 01/25/04 AMEND BANK JOS A CLOTHIERS INC /DE/ DE 2.02,9.01 09/09/04 BANK OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 11/25/03 AMEND BANK OF AMERICA MORT SEC INC MORT PAS DE 8.01,9.01 12/26/03 AMEND Bayview Financial Sec Co LLC Mort Pas DE 8.01 08/25/04 BEAR STEARNS COMPANIES INC DE 1.01 09/07/04 BEHRINGER HARVARD SHORT TERM OPPORTUN TX 1.01,9.01 09/09/04 BELLSOUTH CORP GA 8.01,9.01 09/08/04 BEMIS CO INC MO 1.01,1.02 09/02/04 BERKSHIRE INCOME REALTY INC 1.01,9.01 09/02/04 BIOVEST INTERNATIONAL INC MN 8.01,9.01 09/07/04 BRIGGS & STRATTON CORP WI 4.01,9.01 08/04/04 AMEND BRILLIAN CORP DE 7.01 09/09/04 CAPITAL SOUTHWEST CORP TX 4.01,9.01 08/26/04 AMEND CAREDECISION CORP NV 8.01 08/12/04 CASELLA WASTE SYSTEMS INC DE 2.02,9.01 09/08/04 CATALYST INTERNATIONAL INC DE 5.01,9.01 09/08/04 CBRL GROUP INC TN 2.02,7.01,9.01 09/09/04 CCC INFORMATION SERVICES GROUP INC DE 8.01,9.01 09/08/04 CENTENNIAL COMMUNICATIONS CORP /DE DE 1.01,2.02,5.02,9.01 09/09/04 CGI HOLDING CORP NV 4.01 08/31/04 AMEND CHEC FUNDING LLC DE 8.01,9.01 09/09/04 CHENIERE ENERGY INC DE 8.01,9.01 09/08/04 CHICOS FAS INC FL 7.01,9.01 09/08/04 CHICOS FAS INC FL 8.01,9.01 09/08/04 CINCINNATI BELL INC OH 7.01,9.01 09/09/04 CIT GROUP INC DE 1.01,9.01 09/08/04 CITIGROUP MORTGAGE LOAN TRUST INC 8.01,9.01 09/09/04 CITIGROUP MORTGAGE LOAN TRUST INC SER 8.01,9.01 08/25/04 CKE RESTAURANTS INC DE 7.01,8.01,9.01 09/03/04 CNL RESTAURANT PROPERTIES INC MD 8.01,9.01 09/09/04 COCA COLA ENTERPRISES INC DE 8.01 09/08/04 COEUR D ALENE MINES CORP ID 5.02 09/07/04 COMMSCOPE INC DE 9.01 09/09/04 AMEND COMPUCOM SYSTEMS INC DE 8.01,9.01 09/09/04 CONNETICS CORP DE 8.01 09/07/04 CONNS INC DE 2.02,9.01 09/08/04 CONSUMERS FINANCIAL CORP PA 4.01 09/09/04 CORPORATE BOND BACKED CERT TR SER 199 8.01,9.01 09/01/04 Corridor Communications Corp DE 1.01,9.01 08/23/04 AMEND COSINE COMMUNICATIONS INC DE 2.02 09/08/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 8.01,9.01 09/09/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 9.01 09/09/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE 9.01 09/09/04 CRITICAL THERAPEUTICS INC DE 1.01 09/09/04 CROSS COUNTRY HEALTHCARE INC DE 2.02,7.01,9.01 09/08/04 CV THERAPEUTICS INC DE 8.01,9.01 07/03/03 CVS CORP DE 7.01,9.01 09/09/04 CYTATION CORP DE 5.02,8.01 09/08/04 DAIMLERCHRYSLER AUTO TRUST 2004-A MI 8.01,9.01 09/08/04 DAIMLERCHRYSLER AUTO TRUST 2004-B MI 8.01,9.01 09/08/04 DANIELSON HOLDING CORP DE 5.02,5.03,9.01 09/07/04 DAVE & BUSTERS INC MO 2.02,9.01 09/08/04 DAVEL COMMUNICATIONS INC IL 1.01,7.01,9.01 09/03/04 DIGITAL RECORDERS INC NC 7.01,9.01 09/08/04 DIGITAL RECORDERS INC NC 7.01,9.01 09/09/04 DIGITAL RECORDERS INC NC 7.01,9.01 09/09/04 DRESSER INC DE 7.01 09/03/04 DYNEGY INC /IL/ IL 7.01,9.01 09/09/04 EAGLE EXPLORATION CO CO 9.01 09/03/04 EMPIRE RESORTS INC DE 5.02 09/07/04 ENCYSIVE PHARMACEUTICALS INC DE 8.01 09/08/04 EnerSys DE 2.02,7.01,9.01 09/09/04 ENESCO GROUP INC IL 8.01 09/09/04 EQUIFAX INC GA 1.01,2.03,9.01 09/07/04 EQUITY RESIDENTIAL MD 7.01,9.01 09/08/04 EXAM USA, INC. NV 4.01,9.01 09/02/04 EXX INC/NV/ NV 8.01,9.01 09/08/04 FINANCIAL INDUSTRIES CORP TX 4.02,8.01 09/09/04 FIRSTFED FINANCIAL CORP DE 4.01 09/09/04 FOREST CITY ENTERPRISES INC OH 2.02 09/09/04 FTS APPAREL INC CO 1.01 08/25/04 FURNITURE BRANDS INTERNATIONAL INC DE 8.01,9.01 09/09/04 G III APPAREL GROUP LTD /DE/ DE 2.02,2.05,9.01 09/07/04 GALAXY ENERGY CORP CO 8.01 09/01/04 AMEND GAMETECH INTERNATIONAL INC DE 1.01,3.01,5.02,9.01 09/02/04 GAMING & ENTERTAINMENT GROUP INC UT 1.01 09/02/04 GASCO ENERGY INC NV 7.01,9.01 09/07/04 GENERAL CABLE CORP /DE/ DE 8.01 09/03/04 GLIMCHER REALTY TRUST MD 5.02,9.01 09/08/04 GLOBECOMM SYSTEMS INC 2.02,9.01 09/08/04 GLOBIX CORP DE 7.01,9.01 09/09/04 GLOWPOINT INC DE 5.02 09/07/04 GOLD KIST INC GA 8.01,9.01 09/08/04 GOLDSPRING INC FL 5.02,9.01 09/03/04 GOODRICH CORP NY 2.02,7.01,9.01 09/09/04 GRAHAM PACKAGING HOLDINGS CO DE 8.01,9.01 09/09/04 GS Mortgage GSAMP Trust 2004-AR2 DE 8.01,9.01 08/31/04 GS Mortgage GSR Loan Trust 2004-10F DE 8.01 08/26/04 GS MORTGAGE SECURITIES CORP DE 8.01,9.01 09/07/04 HALLIBURTON CO DE 7.01 09/09/04 HANGER ORTHOPEDIC GROUP INC DE 1.01,9.01 09/02/04 HARBOR FLORIDA BANCSHARES INC DE 8.01 09/09/04 HARRIS INTERACTIVE INC DE 1.01,2.01,3.02,5.02,9.01 09/08/04 HARTCOURT COMPANIES INC UT 2.01 09/06/04 HMP Equity Holdings CORP DE 7.01,9.01 09/07/04 HUNTSMAN INTERNATIONAL HOLDINGS LLC DE 7.01,9.01 09/07/04 HUNTSMAN INTERNATIONAL LLC DE 7.01,9.01 09/07/04 HUNTSMAN LLC UT 7.01,9.01 09/07/04 I2 TELECOM INTERNATIONAL INC WA 5.02,9.01 09/02/04 IA GLOBAL INC DE 2.01,9.01 09/09/04 ICTS INTERNATIONAL N V 3.01 09/07/04 IMMUNOMEDICS INC DE 2.02,9.01 09/08/04 IMPAC MEDICAL SYSTEMS INC 5.05,9.01 09/02/04 INDEPENDENT BANK CORP MI 8.01 09/09/04 INFORMEDIX HOLDINGS INC NV 5.05,9.01 09/02/04 INSIGHTFUL CORP DE 2.02,9.01 09/09/04 INTERNATIONAL DISPLAYWORKS INC OR 2.02,9.01 09/09/04 INTRABIOTICS PHARMACEUTICALS INC /DE DE 4.01,9.01 09/03/04 INVACARE CORP OH 1.01,2.01,9.01 09/09/04 INYX INC NV 3.02,7.01,9.01 09/03/04 IVOICE COM INC /DE DE 1.01,9.01 09/03/04 JMAR TECHNOLOGIES INC DE 1.01,9.01 09/07/04 KORN FERRY INTERNATIONAL DE 2.02,9.01 09/08/04 KV PHARMACEUTICAL CO /DE/ DE 7.01,9.01 09/07/04 LA QUINTA CORP DE 1.01,2.01,9.01 09/03/04 LAKELAND INDUSTRIES INC DE 2.02,9.01 09/08/04 LANDEC CORP \CA\ CA 3.02,8.01,9.01 09/03/04 LAS VEGAS SANDS INC NV 7.01,9.01 09/07/04 LBO CAPITAL CORP CO 8.01 07/25/04 LIBERATE TECHNOLOGIES DE 7.01,9.01 09/09/04 LOEHMANNS HOLDINGS INC DE 2.02,9.01 09/08/04 MAGNUS INTERNATIONAL RESOURCES, INC. NV 1.01,8.01,9.01 07/06/04 MAIN STREET BANKS INC /NEW/ GA 5.02,9.01 09/08/04 MARKETWATCH INC DE 1.01,5.02,9.01 09/02/04 MARKWEST ENERGY PARTNERS L P 5.02 09/02/04 MASSEY ENERGY CO DE 2.06,7.01,9.01 09/08/04 MAVERICK TUBE CORPORATION DE 7.01 09/09/04 MEDIS TECHNOLOGIES LTD DE 8.01 09/07/04 MELLON FINANCIAL CORP PA 8.01,9.01 09/07/04 MERITAGE CORP MD 5.02,9.01 09/02/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/01/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/09/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/01/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE 8.01,9.01 09/07/04 METHODE ELECTRONICS INC DE 2.02,9.01 09/08/04 MICHAEL FOODS INC/NEW DE 7.01,9.01 09/09/04 MICROSOFT CORP WA 7.01 09/09/04 MIDDLETON DOLL CO WI 8.01,9.01 09/09/04 MIDNET INC 2.01,5.01,9.01 12/11/03 AMEND MISSION RESOURCES CORP DE 7.01,9.01 09/09/04 MOBILEPRO CORP DE 2.01,9.01 09/03/04 MONARCH COMMUNITY BANCORP INC MD 5.02,9.01 09/08/04 MONTPELIER RE HOLDINGS LTD D0 1.01,1.02,5.02,7.01,9.01 09/09/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 08/25/04 Morgan Stanley ABS Capital I Inc. Tru DE 8.01,9.01 08/25/04 MYLAN LABORATORIES INC PA 3.03,9.01 09/08/04 NATIONAL SEMICONDUCTOR CORP DE 2.02,9.01 08/29/04 NATURAL GAS SYSTEMS INC/NEW NV 2.01,9.01 09/09/04 NCT GROUP INC DE 3.02 09/02/04 NETWORK APPLIANCE INC CA 5.03 09/02/04 NEWALLIANCE BANCSHARES INC 5.04,9.01 09/09/04 NORTH COUNTRY FINANCIAL CORP MI 5.02 09/03/04 NORTHWESTERN CORP DE 8.01,9.01 09/03/04 NUCOR CORP DE 8.01 09/09/04 OLYMPIC CASCADE FINANCIAL CORP DE 3.02 09/08/04 OMEGA PROTEIN CORP NV 8.01,9.01 09/09/04 ONEIDA LTD NY 7.01,8.01,9.01 09/09/04 OUTDOOR CHANNEL HOLDINGS INC AK 1.01,2.01,3.02,5.02,9.01 09/08/04 PALL CORP NY 2.02,2.03,9.01 08/24/04 Park Place Securities, Inc. DE 9.01 09/02/04 Park Place Securities, Inc. DE 8.01,9.01 09/02/04 PARTY CITY CORP DE 1.01,5.02,9.01 09/07/04 PATHMARK STORES INC DE 2.02 09/09/04 PEPSI BOTTLING GROUP INC DE 2.02,9.01 09/09/04 PINNACLE AIRLINES CORP DE 8.01,9.01 09/08/04 PLACER SIERRA BANCSHARES CA 8.01,9.01 09/08/04 PORTAL SOFTWARE INC DE 2.02,9.01 09/02/04 POSTER FINANCIAL GROUP INC NV 1.01 09/03/04 PREMCOR INC DE 7.01,9.01 09/09/04 PRIDE INTERNATIONAL INC DE 5.02,9.01 09/09/04 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/03/04 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/03/04 PRINCIPAL LIFE INSURANCE CO IA 9.01 09/03/04 PROCTER & GAMBLE CO OH 7.01 09/09/04 PROVIDENT BANKSHARES CORP MD 7.01,9.01 09/09/04 PUBLIC STORAGE INC /CA CA 8.01,9.01 09/08/04 PW EAGLE INC MN 1.01,9.01 09/03/04 QUICKLOGIC CORPORATION CA 5.02,9.01 09/08/04 QUIKSILVER INC DE 2.02,9.01 09/08/04 RAILAMERICA INC /DE DE 7.01,9.01 09/09/04 READERS DIGEST ASSOCIATION INC DE 2.02,7.01,9.01 09/09/04 REGIONS FINANCIAL CORP DE 7.01,9.01 09/09/04 RESOLUTION PERFORMANCE PRODUCTS LLC DE 8.01,9.01 09/09/04 RESPIRONICS INC DE 1.01,2.03 09/03/04 REXNORD CORP DE 8.01,9.01 09/09/04 ROCKWELL AUTOMATION INC DE 8.01 09/08/04 RUBY MINING CO CO 1.01 09/07/04 RUBY TUESDAY INC GA 2.02,9.01 08/31/04 RURBAN FINANCIAL CORP OH 8.01,9.01 09/07/04 SAFEGUARD SCIENTIFICS INC PA 8.01,9.01 09/09/04 SAMSONITE CORP/FL DE 2.02 09/09/04 SANDS REGENT NV 2.02,9.01 09/08/04 SBS INTERACTIVE CO FL 8.01 08/19/04 SCIENTIFIC GAMES CORP DE 5.02 09/02/04 SECURED DATA INC /NV/ NV 1.02 09/07/04 SECURITIZED ASSET BACKED RECEIVABLES 8.01,9.01 09/06/04 SECURITIZED ASSET BACKED RECEIVABLES 8.01,9.01 09/07/04 SECURITIZED ASSET BACKED RECEIVABLES 8.01,9.01 08/25/04 SEMCO ENERGY INC MI 2.01,9.01 09/03/04 SIERRA HEALTH SERVICES INC NV 7.01 09/08/04 SIGMATRON INTERNATIONAL INC DE 2.02,9.01 09/09/04 STARTEK INC DE 1.01,5.02,9.01 09/02/04 STILLWATER MINING CO /DE/ DE 5.02 09/07/04 STREICHER MOBILE FUELING INC FL 2.02 09/08/04 SUREWEST COMMUNICATIONS CA 5.02,9.01 09/09/04 SYNBIOTICS CORP CA 1.01,3.02,9.01 09/02/04 SYSCO CORP DE 1.01,9.01 09/02/04 TALX CORP MO 1.01,7.01,9.01 09/09/04 TECHNOLOGY VISIONS GROUP INC DE 5.02 09/02/04 TERREMARK WORLDWIDE INC DE 7.01,9.01 09/09/04 TESORO PETROLEUM CORP /NEW/ DE 7.01,9.01 09/09/04 TEXAS UNITED BANCSHARES INC TX 7.01,9.01 09/09/04 THREE FIVE SYSTEMS INC DE 7.01 09/09/04 TORO CO DE 1.01,1.02,2.03,9.01 09/08/04 TRADEQUEST INTERNATIONAL INC MS 9.01 08/31/04 TRANSMETA CORP DE 1.01,5.02,9.01 09/07/04 TRESTLE HOLDINGS INC DE 5.02,8.01,9.01 09/08/04 TROY GROUP INC DE 8.01,9.01 09/07/04 U S PHYSICAL THERAPY INC /NV NV 2.05,9.01 09/09/04 U S RESTAURANT PROPERTIES INC MD 8.01,9.01 09/09/04 UC Hub Group Inc NV 9.01 03/05/04 AMEND UICI DE 8.01,9.01 09/03/04 UNITED SURGICAL PARTNERS INTERNATIONA DE 7.01,9.01 09/09/04 URS CORP /NEW/ DE 2.02,9.01 09/09/04 USI HOLDINGS CORP DE 8.01,9.01 09/08/04 VERILINK CORP DE 7.01,9.01 09/01/04 AMEND VESTA INSURANCE GROUP INC DE 1.01 09/03/04 VIRCO MFG CORPORATION DE 7.01,9.01 09/08/04 VISEON INC NV 5.02,7.01,9.01 09/03/04 VISHAY INTERTECHNOLOGY INC DE 7.01,9.01 09/09/04 VISTEON CORP DE 2.06,8.01,9.01 09/09/04 VITALLABS INC NV 1.01,2.01,3.02,5.01,9.01 08/18/04 W R GRACE & CO DE 5.02 09/08/04 WACCAMAW BANKSHARES INC NC 8.01 09/08/04 WALT DISNEY CO/ DE 7.01,9.01 09/08/04 WASHINGTON POST CO DE 5.02,9.01 09/09/04 WCI COMMUNITIES INC 8.01 09/07/04 WEINGARTEN REALTY INVESTORS /TX/ TX 2.01,9.01 09/09/04 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 09/09/04 WELLS FARGO ASSET SECURITIES CORP DE 8.01,9.01 09/08/04 WHOLESALE AUTO RECEIVABLES CORP DE 8.01,9.01 09/07/04 WILLIS GROUP HOLDINGS LTD D0 8.01,9.01 09/08/04 WPT ENTERPRISES INC 8.01,9.01 09/07/04 XENOMICS INC FL 1.01,5.02,9.01 09/03/04 2 NEWS DIGEST, September 10, 2004