SEC NEWS DIGEST Issue 2004-104 May 28, 2004 ENFORCEMENT PROCEEDING COMMISSION INSTITUTES ADMINISTRATIVE PROCEEDINGS AGAINST BROKER-DEALER AND THREE EMPLOYEES On May 27, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (the Order) against Currency Trading International, Inc. (CTI), a broker-dealer, Craig A. Cunningham, James R. Kelsall, and Christian J. Weber, based on the entry of a judgment of permanent injunction against them. The Division of Enforcement alleges in the Order that, on May 3, after a bench trial, the United States District Court for the Central District of California (District Court) entered a judgment against the respondents, permanently enjoining them from violating the antifraud provisions, specifically, 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. The defendants were also ordered to pay disgorgement and civil penalties. The Division of Enforcement alleges in the Order that the District Court found that CTI operated as an illegal boiler room, in that CTI and the individual respondents sold speculative investments in foreign currency options through high-pressure sales tactics, soliciting new customers by telephone and deliberately creating a false expectation of gain without risk. A hearing will be scheduled before an Administrative Law Judge to determine whether the Division's allegations in the Order are true, to provide respondents an opportunity to dispute the allegations, and to determine what sanctions, if any, are appropriate and in the public interest. The Commission directed that an administrative law judge issue an initial decision in this matter within 210 days from the date of service of the Order. (Rel. 34-49781; File No. 3-11503) DAVID JONES, CPA, SUSPENDED FROM PRACTICING AS AN ACCOUNTANT BEFORE THE COMMISSION On May 28, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings and Imposing Remedial Sanctions (Order) against David A. Jones, CPA. The Order finds that on March 24, 2004, the U.S. District Court for the District of Utah, 2:02 CV 0674PGC, enjoined Jones, pursuant to his consent, 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 and from aiding and abetting future violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder. The Commission's complaint in the civil action alleged that Jones, the Chief Financial Officer of Intelliquis International, Inc. and a certified public accountant licensed to practice in the State of Uath, knowingly permitted Intelliquis to engage in improper revenue recognition practices in violation of Generally Accepted Accounting Principles (GAAP) by recognizing revenue from the sale of its software products upon shipment despite the fact that Intelliquis' contracts with its distributor granted the distributor an unlimited right to return Intelliquis products. The complaint alleged that this conduct resulted in material overstatements of revenues and income in two annual and three quarterly reports and one registration statement filed with the Commission. Based on the above, the Order suspends David A. Jones from appearing or practicing before the Commission as an accountant, with the right to reapply after five years. Jones consented to the issuance of the Order without admitting or denying any of its findings, except as to the entry of the injunction. (Rel. 34-49784; AAE Rel. 2025; File No. 3-11504) SEC SETTLES FRAUD CASE AGAINST RITE AID'S FORMER CEO The Commission announced today that it has reached a settlement with former Rite Aid Corporation CEO Martin L. Grass. On June 21, 2002, the Commission filed accounting fraud charges in federal district court in the Middle District of Pennsylvania against Grass and two other former senior executives of Rite Aid, the nationwide drug store chain based in Harrisburg, Pennsylvania. The Commission submitted the judgment, to which Grass consented without admitting or denying the allegations in the Commission's complaint, to the Hon. J. Rambo today. The Commission's case has been stayed pending the outcome of related criminal actions filed by the U.S. Attorney for the Middle District of Pennsylvania against Grass and others. Grass, who pled guilty to criminal charges involving his conduct while at Rite Aid, was sentenced earlier on May 27 to significant criminal sanctions. In its civil action, the Commission charged that Grass, Frank M. Bergonzi, Rite Aid's former CFO, and Franklin C. Brown, Rite Aid's former vice chairman and chief legal officer, were responsible for one of the most egregious accounting frauds in recent history. The Commission alleged that Grass and the others conducted a wide-ranging accounting fraud scheme that resulted in the significant inflation of Rite Aid's net income in every quarter from May 1997 to May 1999. The Commission also charged Grass and Brown with concealing certain related party transactions that enriched Grass at shareholder expense, and charged Grass with fabricating Board committee minutes in order to support a lie he told in connection with obtaining a loan critical to keeping Rite Aid in business. After the discovery of improper and unsubstantiated accounting transactions, in July and October 2000 Rite Aid restated cumulative pretax income by a massive $2.3 billion dollars and cumulative net income by $1.6 billion dollars. Rite Aid's restatement was, at the time, by far the largest financial restatement ever by a public company. The Commission's subsequent investigation into the reasons for the restatement culminated in its charges against Grass and the others. If accepted by the Court, the judgment would order Grass to be barred from acting as an officer or director of a public company. In addition, Grass would be permanently enjoined from future violations of the antifraud, reporting, books and records, internal controls, proxy, and other provisions of the Securities Act of 1933 and the Securities Exchange Act of 1934, specifically Section 17(a) of the Securities Act, Sections 10(b) and 13(b)(5) of the Exchange Act, and Rules 10b-5, 13b2- 1, and 13b2-2 thereunder, and, as a controlling person pursuant to Section 20(a) of the Exchange Act, Sections 13(a), 13(b)(2), and 14(a) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11, and 14a-9(a). The judgment further provides that the Commission's claim for disgorgement of ill-gotten gains is satisfied by Grass's civil forfeiture of $3 million in connection with his criminal case, and no civil penalty would be imposed in view of such forfeiture. [SEC v. Frank M. Bergonzi, Martin L. Grass, and Franklin C. Brown, No. 1:CV02-1084, MDPA] (LR- 18728; AAE Rel. 2024) SEC OBTAINS EMERGENCY RELIEF TO HALT A $36 MILLION AFFINITY FRAUD SCHEME TARGETING KOREAN INVESTORS The Commission filed an emergency action on May 25 to halt an affinity fraud scheme perpetrated by Won Charlie Yi and his investment advisory firm, C+ Capital Management, LLC. The scheme targeted primarily members of the Korean community in Los Angeles. The Honorable Gary A. Feess, United States District Judge for the Central District of California, granted the Commission's request for a temporary restraining order as well as orders freezing the assets of Yi and C+ Capital. Also on May 25, the Federal Bureau of Investigation executed a search warrant at C+ Capital's offices located in Los Angeles. Simultaneously, the California Department of Corporations initiated an administrative action to revoke C+ Capital's investment adviser's certificate. The defendants named in the Commission's complaint are: ú Won Charlie Yi (also known as Won Charles Yi, W. Charlie Yi, W. Charles Yi, Won Chong Yi, and Charlie Yi), age 34, of Pacific Palisades, California, is the managing member and principal owner of C+ Capital. ú C+ Capital Management, LLC. is a Delaware limited liability company registered as an investment adviser with the State of California. C+ Capital is headquartered in Los Angeles, California and operates an office in Seoul, South Korea. In its lawsuit and request for emergency relief, the Commission alleges that Yi raised at least $36 million by soliciting members of the Korean community to invest funds through C+ Capital. According to the complaint, Yi misrepresented to investors that C+ Capital would establish brokerage accounts at Carlin Equities Corp., a registered broker-dealer, in which Yi would buy and sell stocks on behalf of the investors at discounted prices. He then instructed his clients to make checks payable to "Carlin Corp." The Commission further alleges that Yi not only failed to open brokerage accounts for his advisory clients, but he also deposited the checks into a bank account held in his own name. Yi then provided the clients with fabricated Carlin account statements, and lulled investors when they later sought to withdraw funds from their accounts by giving them various reasons why their holdings could not or should not be immediately liquidated. The Commission's complaint alleges that Yi and C+ Capital violated the antifraud provisions of the federal securities laws, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and as to C+ Capital, Sections 206(1) and 206(2) of the Investment Advisers Act of 1940, while Yi aided and abetted C+ Capital's violations of these provisions. In addition to the emergency relief described below, the Commission seeks, from each defendant, permanent injunctions, disgorgement with prejudgment interest, and a civil penalty. In its emergency relief, the Commission obtained an order (1) temporarily enjoining both defendants from future violations of the antifraud provisions, (2) freezing the assets of Yi and C+ Capital; (3) preventing destruction of documents; (4) requiring accountings from the defendants; and (5) authorizing expedited discovery. A hearing on whether a preliminary injunction should be issued against the defendants is scheduled for June 8, 2004, at 4:30 p.m. The Commission wishes to acknowledge the assistance of the Federal Bureau of Investigation, the U.S. Attorney's Office for the Central District of California, and the California Department of Corporations. [SEC v. C+ Capital Management, LLC & Won Charlie Yi, USDC, CDCA, Civil Action No. CV 04-3670 GAF (VBKx)] (LR-18729) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The Pacific Exchange filed a proposed rule change (SR-PCX-2004-46) and Amendment No. 1 thereto relating to modifying the Market Imbalance calculation. (Rel. 34-49773) The American Stock Exchange filed a proposed rule change (SR-Amex-2004- 32) to amend Article II, Section 3 of the Exchange Constitution. Publication is expected in the Federal Register during the week of May 31. (Rel. 34-49775) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-NYSE-2004-26) filed by the New York Stock Exchange to extend the trading hours for three exchange-traded funds has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of May 31. (Rel. 34-49776) DELISTING GRANTED An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the common stock, $.01 par value, of Delta Woodside Industries, Inc., effective at the opening of business on May 28. (Rel. 34-49780) WITHDRAWAL SOUGHT A notice has been issued giving interested persons until June 21, 2004, to comment on the application of Espirito Santo Overseas Limited and Banco Espirito Santo, S.A. to withdraw its Non-Cumulative Guaranteed Preference Shares, Series B, $25 par value, from listing and registration on the New York Stock Exchange. (Rel. 34-49782) 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-4 INTERNATIONAL STEEL GROUP INC, 3250 INTERSTATE DRIVE, RICHFIELD, OH, 44286, 3306599100 - 600,000,000 ($600,000,000.00) Non-Convertible Debt, (File 333-115912 - May. 27) (BR. 06) S-1 DISPLAYTECH INC, 2602 CLOVER BASIN DR, LONGMONT, CO, 80503, 303-772-2191 - 0 ($57,500,000.00) Equity, (File 333-115914 - May. 27) (BR. 36) S-8 GILLETTE CO, PRUDENTIAL TOWER BLDG, SUITE 4800, BOSTON, MA, 02199, 6174217000 - 0 ($787,930,000.00) Equity, (File 333-115915 - May. 27) (BR. 06) S-1 WEBSIDESTORY INC, 10182 TELESIS COURT 6TH FL, STE 20 5, SAN DIEGO, CA, 92121, 8585460040 - 0 ($57,500,000.00) Equity, (File 333-115916 - May. 27) (BR. 08) S-8 MARTIN MARIETTA MATERIALS INC, 2710 WYCLIFF RD, RALEIGH, NC, 27607, 9197814550 - 0 ($91,938,000.00) Equity, (File 333-115918 - May. 27) (BR. 04) S-8 SCBT FINANCIAL CORP, 520 GERVAIS STREET, COLUMBIA, SC, 29201, 803-231-3380 - 600,000 ($16,614,000.00) Other, (File 333-115919 - May. 27) (BR. 07) S-8 INDEVUS PHARMACEUTICALS INC, ONE LEDGEMONT CENTER, 99 HAYDEN AVE, LEXINGTON, MA, 02421, 6178618444 - 0 ($24,060,000.00) Equity, (File 333-115921 - May. 27) (BR. 01) S-8 HILTON HOTELS CORP, 9336 CIVIC CTR DR, BEVERLY HILLS, CA, 90210, 3102784321 - 0 ($517,200,000.00) Equity, (File 333-115922 - May. 27) (BR. 08) S-8 INTERPUBLIC GROUP OF COMPANIES, INC., 1114 AVENUE OF THE AMERICAS, 19TH FLOOR, NEW YORK, NY, 10036, 212-704-1200 - 18,500,000 ($262,145,000.00) Equity, (File 333-115923 - May. 27) (BR. 37) S-8 INTERPUBLIC GROUP OF COMPANIES, INC., 1114 AVENUE OF THE AMERICAS, 19TH FLOOR, NEW YORK, NY, 10036, 212-704-1200 - 200,000 ($2,834,000.00) Equity, (File 333-115924 - May. 27) (BR. 37) S-8 AFTERMARKET TECHNOLOGY CORP, ONE OAK HILL CENTER, SUITE 400, WESTMONT, IL, 60559, 6304556000 - 0 ($14,180,000.00) Equity, (File 333-115925 - May. 27) (BR. 05) S-8 STARWOOD HOTEL & RESORTS WORLDWIDE INC, 1111 WESTCHESTER AVENUE, WHITE PLAINS, NY, 10604, 9146408100 - 0 ($2,063,054,000.00) Equity, (File 333-115926 - May. 27) (BR. 08) S-4 NORTEK INC, 200,000,000 ($200,000,000.00) Non-Convertible Debt, (File 333-115927 - May. 27) (BR. 06) SB-2 SEQUIAM CORP, 300 SUNPORT LANE, ORLANDO, FL, 32809, 4075410774 - 4,666,666 ($3,302,221.56) Equity, (File 333-115928 - May. 27) (BR. 03) S-8 BEASLEY BROADCAST GROUP INC, 3033 RIVIERA DRIVE, SUITE 200, NAPLES, FL, 34103, 9412635000 - 1,000,000 ($14,970,000.00) Equity, (File 333-115930 - May. 27) (BR. 37) S-8 AUGRID CORP, 2275 EAST 55TH STREET, 2ND FLOOR, CLEVELAND, OH, 44103, 7025921816 - 25,000,000 ($135,000.00) Equity, (File 333-115931 - May. 27) (BR. 09) S-8 WASTE MANAGEMENT INC, 1001 FANNIN STREET, STE 4000, HOUSTON, TX, 77002, 7135126200 - 34,000,000 ($968,660,000.00) Equity, (File 333-115932 - May. 27) (BR. 06) S-8 LESCO INC/OH, 2163339250 - 81,500 ($1,038,310.00) Equity, (File 333-115933 - May. 27) (BR. 02) F-6 SHINSEL BANK LTD, 50,000,000 ($2,500,000.00) ADRs/ADSs, (File 333-115934 - May. 27) (BR. ) S-3 KERR MCGEE CORP /DE, KERR-MCGEE CENTER, 123 ROBERT S. KERR AVENUE, OKLAHOMA CITY, OK, 73102, 4052701313 - 0 ($875,663,993.99) Equity, (File 333-115935 - May. 27) (BR. 04) S-3 NVR INC, 7601 LEWISVILLE RD, STE 300, MCLEAN, VA, 22102, 7037612000 - 1,000,000,000 ($1,000,000,000.00) Other, (File 333-115936 - May. 27) (BR. 06) S-3 YORK WATER CO, 130 E MARKET ST, YORK, PA, 17405, 7178453601 - 477,250 ($9,292,057.50) Equity, (File 333-115937 - May. 27) (BR. 02) S-8 INDIGINET INC/FL, 5000 BIRCH STREET, SUITE 3000, NEWPORT BEACH, CA, 92614, (949) 476-3711 - 360,000,000 ($756,000.00) Equity, (File 333-115938 - May. 27) (BR. 09) S-3 HARKEN ENERGY CORP, 2815044000 - 13,306,607 ($8,649,295.00) Equity, (File 333-115939 - May. 27) (BR. 04) S-8 ONLINE RESOURCES CORP, 7600 COLSHIRE DRIVE, MCLEAN, VA, 22102, 7033945100 - 0 ($33,026,534.00) Equity, (File 333-115940 - May. 27) (BR. 08) S-1 FIBERSTARS INC /CA/, 44259 NOBEL DRIVE, FREMONT, CA, 94538, 5104900719 - 1,622,025 ($14,468,463.00) Equity, (File 333-115941 - May. 27) (BR. 36) S-8 LIONBRIDGE TECHNOLOGIES INC /DE/, 1050 WINTER STREET, 1050 WINTER STREET, WALTHAM, MA, 02154, 7818906612 - 0 ($16,420,000.00) Equity, (File 333-115942 - May. 27) (BR. 08) S-8 CENTRAL FEDERAL CORP, C/O CENTRAL FEDERAL BANK, 601 MAIN ST, WELLSVILLE, OH, 43968, 3305321517 - 100,000 ($1,330,000.00) Equity, (File 333-115943 - May. 27) (BR. 07) S-8 QUINCY RESOURCES INC, 309 CENTER STREET, __, HANCOCK, MI, 49930, 906-370-4695 - 1,900,000 ($817,000.00) Equity, (File 333-115944 - May. 27) (BR. 04) S-3 SENTO CORP, 808 EAST UTAH VALLEY DRIVE, P O BOX 1970, AMERICAN FORK, UT, 84003, 8017721100 - 0 ($10,939,965.00) Equity, (File 333-115945 - May. 27) (BR. 03) S-3 TEJON RANCH CO, 4436 LEBEC ROAD, PO BOX 1000, LEBEC, CA, 93243, 6612483000 - 0 ($57,541,120.39) Equity, (File 333-115946 - May. 27) (BR. 04) S-4 GRANITE BROADCASTING CORP, 767 THIRD AVE 34TH FL, NEW YORK, NY, 10017, 2128262530 - 0 ($400,263,000.00) Other, (File 333-115947 - May. 27) (BR. 37) S-8 MILACRON INC, 2090 FLORENCE AVENUE, PO BOX 63716, CINCINNATI, OH, 45206, 5134875000 - 5,000,000 ($19,550,000.00) Equity, (File 333-115948 - May. 27) (BR. 36) S-8 MILACRON INC, 2090 FLORENCE AVENUE, PO BOX 63716, CINCINNATI, OH, 45206, 5134875000 - 1 ($3.91) Equity, (File 333-115949 - May. 27) (BR. 36) S-8 ARAMARK CORP/DE, ARAMARK TOWER, 1101 MARKET STREET, PHILADELPHIA, PA, 19107, 2152383000 - 5,542,152 ($149,748,947.00) Equity, (File 333-115950 - May. 27) (BR. 05) S-8 CIBER INC, 5251 DTC PKYWAY, STE 1400, ENGLEWOOD, CO, 80111-2742, 3032200100 - 0 ($40,950,000.00) Equity, (File 333-115951 - May. 27) (BR. 03) S-8 CIBER INC, 5251 DTC PKYWAY, STE 1400, ENGLEWOOD, CO, 80111-2742, 3032200100 - 0 ($16,380,000.00) Equity, (File 333-115952 - May. 27) (BR. 03) F-3 ON TRACK INNOVATIONS LTD, P O BOX 32, ZHR INDUSTRIAL ZONE, ROSH PINAISRAEL, L3, 2126616500 - 2,162,944 ($20,915,668.00) Other, (File 333-115953 - May. 27) (BR. 36) S-8 TECO ENERGY INC, 702 N FRANKLIN ST, TECO PLAZA, TAMPA, FL, 33602, 8132284111 - 0 ($118,300,000.00) Equity, (File 333-115954 - May. 27) (BR. 02) S-8 RICHARDSON ELECTRONICS LTD/DE, 40W267 KESLINGER RD, LAFOX, IL, 60147, 7082082200 - 100,000 ($1,006,000.00) Equity, (File 333-115955 - May. 27) (BR. 36) S-8 ACADIA PHARMACEUTICALS INC, 3911 SORRENTO VALLEY BLVD, SAN DIEGO, CA, 92121, 858-558-2871 - 0 ($10,928,926.00) Equity, (File 333-115956 - May. 27) (BR. 01) S-4 WHITING PETROLEUM CORP, 0 ($150,000,000.00) Non-Convertible Debt, (File 333-115957 - May. 27) (BR. 04) S-11 FIRST POTOMAC REALTY TRUST, 7200 WISCONSIN AVENUE, SUITE 310, BETHESDA, MD, 20814, 3019869200 - 0 ($85,790,000.00) Equity, (File 333-115958 - May. 27) (BR. 08) S-8 RUBIOS RESTAURANTS INC, 1902 WRIGHT PL, STE 300, CARLSBAD, CA, 92008, 7609298226 - 844,734 ($5,651,271.00) Equity, (File 333-115959 - May. 27) (BR. 05) S-8 GROUP 1 AUTOMOTIVE INC, 950 ECHO LANE, STE 100, HOUSTON, TX, 77024, 7134676268 - 1,000,000 ($29,510,000.00) Equity, (File 333-115961 - May. 27) (BR. 02) S-8 GROUP 1 AUTOMOTIVE INC, 950 ECHO LANE, STE 100, HOUSTON, TX, 77024, 7134676268 - 25,000,000 ($25,000,000.00) Other, (File 333-115962 - May. 27) (BR. 02) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. Item 10. Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics. Item 11. Temporary Suspension of Trading Under Registrant's Employee Benefit Plans. Item 12. Results of Operations and Financial Condition. The following companies have filed 8-K reports for the date indicated and/or amendments to 8-K reports previously filed, responding to the item(s) of the form specified. 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE 1 2 3 4 5 6 7 8 9 10 11 12 13 DATE COMMENT ------------------------------------------------------------------------------------------------ ABIOMED INC DE X X 05/27/04 ADVANCE AUTO PARTS INC DE X X 05/27/04 ADZONE RESEARCH INC DE X X 05/20/04 AMERICA FIRST APARTMENT INVESTORS INC MD X X 05/26/04 AMERICA FIRST REAL ESTATE INVESTMENT DE X X 05/26/04 AMERICAN EAGLE OUTFITTERS INC DE X X 05/25/04 AMERICAN REAL ESTATE PARTNERS L P DE X X 05/27/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE X X 04/30/04 ANSOFT CORP PA X X 05/27/04 ANTIGENICS INC /DE/ DE X X 05/21/04 APACHE CORP DE X X 05/24/04 APPLIED SIGNAL TECHNOLOGY INC CA X 05/25/04 ARENA RESOURCES INC NV X X 05/07/04 AMEND ARQULE INC DE X X 05/27/04 ASSET-BACKED CERTIFICATES SERIES 2004 DE X 05/25/04 ASTRO MED INC /NEW/ RI X X 05/26/04 ATLAS MINERALS INC CO X X X 05/27/04 AUTHORISZOR INC DE X 05/27/04 AMEND AVICI SYSTEMS INC DE X X 05/27/04 BADGER METER INC WI X X 05/26/04 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 05/27/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X X 05/20/04 BANK ONE CORP DE X X 05/25/04 BANYAN CORP /OR/ OR X X 05/26/04 BARNES & NOBLE INC DE X X 05/27/04 BARNESANDNOBLE COM INC DE X X 05/27/04 BASIC EMPIRE CORP X X 05/25/04 BEAR STEARNS ASSET-BACKED CERTIFICAT DE X 05/25/04 BEAR STEARNS ASSET BACKED SEC INC SER DE X 05/25/04 BEAR STEARNS ASSET BACKED SECURITIES DE X X 05/27/04 BECTON DICKINSON & CO NJ X 05/27/04 BIDVILLE INC NV X X 05/25/04 BIOVERIS CORP DE X 05/27/04 BLUE COAT SYSTEMS INC DE X X 05/27/04 BON TON STORES INC PA X X 05/27/04 BOSTON LIFE SCIENCES INC /DE DE X X 05/26/04 BOYD GAMING CORP NV X X 05/19/04 BRANDYWINE REALTY TRUST MD X X 05/24/04 BROOKE CORP KS X X 05/26/04 BROWN FORMAN CORP DE X X 04/30/04 CACI INTERNATIONAL INC /DE/ DE X 05/27/04 CACI INTERNATIONAL INC /DE/ DE X 05/27/04 CADMUS COMMUNICATIONS CORP/NEW VA X X 05/27/04 CALPINE CORP DE X 05/26/04 CANADA SOUTHERN PETROLEUM LTD A5 X X 05/27/04 CAPITAL TRUST INC MD X 05/25/04 CAPSOURCE FINANCIAL INC CO X X 05/27/04 CATALYST SEMICONDUCTOR INC DE X X 05/27/04 CERUS CORP DE X 05/26/04 CETALON CORP NV X 05/26/04 CHECKERS DRIVE IN RESTAURANTS INC /DE DE X 05/27/04 CHESTER VALLEY BANCORP INC PA X X 05/27/04 CHICOS FAS INC FL X X 05/27/04 CHINA PHARMACEUTICALS CORP DE X X 05/24/04 CIT EQUIPMENT COLLATERAL 2004-VT1 DE X X 05/20/04 CITICORP MORTGAGE SECURITIES INC DE X 05/27/04 CITIGROUP INC DE X X 05/27/04 CITIGROUP INC DE X X 05/27/04 CITIZENS HOLDING CO /MS/ MS X X 05/27/04 COMMAND INTERNATIONAL CORP DE X X 05/12/04 COMMERCIAL NATIONAL FINANCIAL CORP /M MI X X 05/27/04 COMMONWEALTH BIOTECHNOLOGIES INC VA X X 05/27/04 COMMUNITY BANCORP INC DE X X 05/25/04 CONSOLIDATED CONTAINER CO LLC DE X X 05/20/04 CONSUMERS FINANCIAL CORP PA X X 05/24/04 CONVERSION SERVICES INTERNATIONAL INC DE X X 01/30/04 COOPER CAMERON CORP DE X X 05/26/04 CORE LABORATORIES N V P7 X 05/27/04 AMEND COSTCO WHOLESALE CORP /NEW WA X 05/26/04 COURIER CORP MA X X 05/26/04 CRUSADE MANAGEMENT LTD GLOBAL TRUST X X 05/17/04 CRUSADE 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