SEC NEWS DIGEST Issue 2003-125 July 1, 2003 ENFORCEMENT PROCEEDINGS ADMINISTRATIVE PROCEEDING IN THE MATTER OF LIBERTY NATIONAL SECURITIES, INC., ROBERT GUYER, AND SONIA RADENCOVICI On June 30, an Administrative Law Judge issued an Order Making Findings and Imposing Remedial Sanctions By Default in the matter of Liberty National Securities, Inc., Robert J. Guyer, and Sonia Howe Radencovici. The Order Instituting Proceedings alleged that on March 12, 2002, the U.S. District Court for the District of Connecticut entered a judgment that permanently enjoined the Respondent Liberty National Securities, Inc. (Liberty), from violating Section 17(a) of the Securities Act of 1933, Sections 10(b), 15(b), and 17(a)(1) of the Securities Exchange Act of 1934, and Rules 10b-5, 15b3-1, and 17a-3(a)(12) thereunder. The Order finds the allegations to be true only as to Respondent Liberty and revokes Respondent Liberty's registration as a broker and dealer. (Rel. 34-48109; File No. 3-11087) SEC INSTITUTES ADMINISTRATIVE PROCEEDING AGAINST ROGER DETRANO BASED ON ENTRY OF INJUNCTION AND CRIMINAL CONVICTION On July 1, the Commission instituted an administrative proceeding against Roger M. DeTrano of New York City, based on (1) the entry of an injunction against him in SEC v. AbsoluteFuture.com, et al., (Civ. Action No. 01-9058, SDNY); and (2) his criminal conviction in a parallel criminal proceeding. In the Order Instituting Administrative Proceedings Pursuant To Section 15(b)(6) of the Securities Exchange Act of 1934 (Order), the Division of Enforcement alleges that on Jan. 22, 2003, the District Court for Southern District of New York entered a default judgment against DeTrano permanently enjoining him from, directly or indirectly, violating the antifraud, registration and reporting provisions of the Securities Act of 1933 and the Securities Exchange Act of 1934. The Order further alleges that on Jan. 25, 2002, in a parallel criminal proceeding brought by the U.S. Attorney's Office for the Southern District of New York, DeTrano pled guilty to two counts of conspiracy to commit securities fraud in U.S. v. Roger DeTrano, Criminal Information No. 00 Cr 1098-03 (SDNY). On Sept. 20, 2002, the court entered a criminal judgment of conviction for these offenses against DeTrano and sentenced him to 70 months imprisonment and three years supervised release, and assessed a criminal penalty of $200. According to the Order, on Oct. 11, 2001, the Commission filed a complaint against, among others, DeTrano and his business associate, Edward A. Durante (Durante), alleging that from December 1999 through April 2000, they engaged in a fraudulent scheme to manipulate the stock of AbsoluteFuture.com (AFTI), an issuer quoted on the NASD OTC Bulletin Board. The Order alleges that, during the relevant time period, AFTI was a penny stock. As part of the scheme, the complaint alleged that AFTI made false statements in a filing with the Commission in order to register 4.1 million shares that it issued to five entities controlled by DeTrano and Durante. In particular, the complaint alleged that AFTI falsely represented that the entities would provide bona fide consulting services in exchange for the shares. Once the shares were issued, DeTrano failed to report his holdings of over 10% of AFTI's shares, according to the complaint. DeTrano and Durante sold the improperly registered shares to the public as part of their scheme to manipulate the price of AFTI stock. DeTrano also caused AFTI to issue at least one false press release timed to coincide with manipulative trading conducted by Durante. The Commission also alleged in the complaint that DeTrano's actions were in violation of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Sections 10(b), 13(a), 13(d) and 16(a) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1, 13d-1 and 16a-3 thereunder. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide DeTrano an opportunity to dispute these allegations and to determine what sanctions, if any, are in the public interest. For further information, see Litigation Release Nos. 17180, 18004. (Rel. 34- 48114; File No. 3-11169) PRESTO TELECOMMUNICATIONS CEO CONSENTS TO SUBPOENA ENFORCEMENT ACTION On June 27, the Commission filed an application in U.S. District Court for the Central District of California seeking an order to compel Alfred Louis Vassallo, Jr. aka Bobby Vassallo, Chief Executive Officer and President of San Diego-based Presto Telecommunications, Inc., to provide testimony and produce documents to the SEC's staff. Vassallo agreed to the entry of a court order enforcing the subpoena and setting designated dates for his testimony and the production of documents. The subpoena, which seeks testimony and documents from Vassallo, was served in connection with an ongoing investigation to determine whether there have been violations of the antifraud and other provisions of the federal securities laws in relation to the offer and sale of Presto securities. [SEC v. Alfred Louis Vassallo, Jr. aka Bobby Vassallo, Case No. CV 03- 4613 RGK(JTLx) CDCA] (LR-18204) SEC CHARGES PEREGRINE SYSTEMS, INC. WITH FINANCIAL FRAUD AND AGREES TO PARTIAL SETTLEMENT On June 30, the Commission sued San Diego-based software company Peregrine Systems, Inc., in the U.S. District Court for the Southern District of California, for a massive financial fraud at the company that spanned 11 fiscal quarters. Simultaneously with the filing of the complaint, the Commission submitted to the Court, for its approval, a partial settlement with Peregrine. According to the Commission's complaint, the purpose of the fraudulent scheme was to inflate the company's revenue and stock price. To achieve that end, Peregrine filed materially incorrect financial statements with the Commission concerning the quarter ended June 30, 1999, through the quarter ended Dec. 31, 2001. In 2003 Peregrine restated its financial results for those quarters. In its restatement, Peregrine reduced previously reported revenue of $1.34 billion by $509 million, of which at least $259 million was reversed because the underlying transactions lacked substance. The complaint alleges that Peregrine improperly booked millions of dollars of revenue for purported software license sales to resellers. These transactions were non-binding sales of Peregrine software with the understanding-reflected in secret side agreements-that the resellers were not obligated to pay Peregrine. Those involved in the scheme called this "parking" the transaction. Peregrine personnel parked transactions when Peregrine was unable to complete direct sales it was negotiating (or hoping to negotiate) with end-users, but needed revenue to achieve its forecasts. Peregrine engaged in other deceptive practices to inflate the company's revenue, including entering into reciprocal transactions in which Peregrine essentially paid for its customers' purchases of Peregrine software. Peregrine routinely kept its books open after fiscal quarters ended, and improperly recorded as revenue, for the prior quarter, software transactions that were not consummated until after quarter end. Certain Peregrine officers characterized these transactions as having been completed on "the 37th of December." Peregrine senior officers, and sales and finance personnel knew, or were reckless in not knowing, that the applicable accounting rules prohibited revenue recognition on these and other transactions for which Peregrine booked revenue. The complaint alleges that, by various means, certain Peregrine officers and employees fraudulently concealed the revenue inflation scheme. When Peregrine booked revenue for the non-binding reseller contracts, and the customers predictably did not pay, receivables-some of them bogus-ballooned on Peregrine's balance sheet. Large aged accounts receivable were not being paid, an indication that Peregrine's financial health was deteriorating. To make it appear to investors that Peregrine was collecting its receivables more quickly than it was, a senior officer entered into financing arrangements with banks to exchange receivables for cash. Peregrine improperly accounted for these financing arrangements as sales of the receivables and removed them from the company's balance sheet. There were several problems with this. First, because Peregrine had given the banks recourse, and frequently paid or repurchased unpaid receivables from them, Peregrine should have accounted for the financing arrangements as loans and left the receivables on its balance sheet. Second, some of the "sold" receivables were not valid because the customers were not obligated to pay Peregrine. Third, several of the "sold" invoices were fake. For example, in June 2001, Peregrine's senior treasury manager, with senior management's approval and encouragement, created a false $19.59 million invoice and sold it to a bank. As a result, Peregrine's financial statements and books and records overstated Peregrine's cash flow from operations, and understated its accounts receivable. The complaint also alleges that, as part of the cover up, Peregrine personnel wrote off millions of dollars in uncollectible-primarily sham-receivables, to acquisition-related accounts in Peregrine's financial statements and books and records. These write-offs were improper because they had nothing to do with acquisitions, and because the Peregrine personnel who directed the write-offs knew, or were reckless in not knowing, that certain written-off receivables should not have been recorded as revenue in the first place. Peregrine misled investors by not including the write-offs in its pro forma operating results, and by making the write-offs appear on Peregrine's income statement as one-time charges rather than expenses from operations. Through its officers and employees, Peregrine knew that (a) a substantial portion of these receivables should not have been recorded as revenue in the first place, (b) the receivables were not impaired by acquisitions, and (c) it was inappropriate to make it appear to the investing public that the write-offs related to non-recurring events. The Commission's complaint seeks to permanently enjoin Peregrine from violating certain antifraud provisions of the federal securities laws (Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 10b- 5), and from violating certain reporting, books and records, and internal controls provisions (Exchange Act Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B), and Exchange Act Rules 12b-20, 13a-1, and 13a-13). The complaint also seeks disgorgement of ill-gotten gains, prejudgment interest, and civil monetary penalties. Peregrine, without admitting or denying the allegations of the Commission's complaint, has agreed (1) to be enjoined from violating the antifraud, reporting, books and records, and internal controls provisions of the federal securities laws, (2) to disclose the current condition of its internal controls and financial reporting procedure, when a reorganization plan under Chapter 11 of the Bankruptcy Code becomes effective, (3) to comply, on an accelerated basis, with the rules regarding management's report on internal controls, implementing Section 404 of the Sarbanes-Oxley Act of 2002, (4) to retain an Internal Auditor to ensure that Peregrine's financial results are accurately reported in Peregrine's public financial statements, (5) to appoint a Corporate Compliance Officer to perform an ongoing review of Peregrine's corporate governance policies and practices, and (6) to commence a training and education program for its officers and employees, to prevent violations of the federal securities laws. The partial settlement provides that the amount of disgorgement and/or civil penalty to be paid by Peregrine, if any, shall be determined at a later date. In determining to accept Peregrine's offer of partial settlement, the Commission considered remedial acts promptly undertaken by Peregrine and cooperation afforded the Commission staff. This is the fourth civil fraud action the Commission has filed in this investigation. In November 2002, the Commission filed a civil injunctive action against Ilse Cappel, the former senior treasury manager at Peregrine (LR-17859A). In April 2003, the Commission filed a civil injunctive action against Matthew C. Gless, Peregrine's former chief financial officer (LR-18093). In June 2003, the Commission filed a civil injunctive action against Steven S. Spitzer, a former vice president of sales at Peregrine (LR-18191). The Commission's investigation of participants in the financial fraud at Peregrine is continuing. [SEC v. Peregrine Systems, Inc., Civil Action No. 03 CV 1276 K (LAB) SDCA] (LR-18205A; AAE Rel. 1808A) SEC OBTAINS DEFAULT JUDGMENTS The Commission announced that it obtained Default Judgments on April 9, 2003, against defendants Homer T. Langrill (Langrill), a former Nevada resident, and Thomas W. Becker (Becker) of Las Vegas, Nevada. These judgments settle the Commission's claims in a civil action filed by the Commission on Oct. 31, 2002, alleging that Langrill and Becker issued false and misleading public statements about a publicly traded but legally defunct microcap company, Greater Northwest Research & Development Group, Inc. (Greater Northwest). The complaint alleged that the false and misleading statements concerned the undisclosed control of Greater Northwest by Langrill, a recidivist with multiple felony convictions, the identity of the members of its board of directors, and its legal status, financial condition, acquisition of other companies, future financial performance, and eligibility for quotation on the OTC Bulletin Board. Moreover, the complaint alleged that Langrill and Becker sold restricted Greater Northwest stock in unregistered transactions for profits of at least $24,537 and $46,400, respectively, while the false statements were disseminated through press releases, an Internet website, and a cable television infomercial. According to the complaint, Langrill and Becker failed to file mandatory periodic and current reports with the Commission on behalf of Greater Northwest since 1996, and further failed to report their beneficial ownership and disposition of Greater Northwest stock. The Default Judgments permanently enjoin Langrill and Becker from violating Section 5 of the Securities Act of 1933 and Sections 10(b), 13(d), 16(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 13d-1, 13d-2, 16a-2 and 16a-3 thereunder, and from controlling any person who violates Section 13(a) of the Exchange Act and Rules 13a-1, 13a-11 and 13a-13 thereunder. The Default Judgments also permanently enjoin Langrill and Becker from participating in offerings of penny stock and acting as officers or directors of public companies. Langrill was ordered to pay disgorgement in the amount of $24,537, prejudgment interest of $1,057.62 and a civil penalty of $25,000. Becker was ordered to pay disgorgement in the amount of $46,400, prejudgment interest of $1,999.97 and a civil penalty of $45,000. [SEC v. Homer T. Langrill and Thomas W. Becker, No. CV-S-02- 1446-KJD (LRL) USDC, D. Nevada] (LR-18206) INVESTMENT COMPANY ACT RELEASES NOTICES OF DEREGISTRATIONS UNDER THE INVESTMENT COMPANY ACT For the month of June, 2003, a notice has been issued giving interested persons until July 24, to request a hearing on any of the following applications for an order under Section 8(f) of the Investment Company Act declaring that the applicant has ceased to be an investment company: All-American Term Trust Inc. [File No. 811-7352] Merrill Lynch Spectrum Fund, Inc. (formerly Merrill Lynch Large Cap Spectrum Fund, Inc.) [File No. 811-10469] The Korean Investment Fund, Inc. [File No. 811-6467] Millennium Funds, Inc. [File No. 811-8729] Pioneer Science & Technology Fund [File No. 811-9785] Templeton Emerging Markets Appreciation Fund, Inc. [File No. 811-8362] Templeton Vietnam and Southeast Asia Fund, Inc. [File No. 811-8632] Templeton Global Government Income Trust [File No. 811- 5677] ETF Advisors Trust [File No. 811-21115] Credit Suisse European Equity Fund, Inc. [File No. 811- 8903] Mercury Small Cap Value Fund, Inc. [File No. 811-9955] Mercury U.S. High Yield Fund, Inc. [File No. 811-9981] Berger Growth Fund, Inc. [File No. 811-1382] Berger Large Cap Growth Fund, Inc. [File No. 811-1383] Berger Omni Investment Trust [File No. 811-4273] Berger Investment Portfolio Trust [File No. 811-8046] Berger Worldwide Funds Trust [File No. 811-7669] Berger Worldwide Portfolio Trust [File No. 811-7667] 2002 Target Term Trust Inc. [File No. 811-7286] BBH International Equity Portfolio [File No. 811-8996] BBH Pacific Basin Equity Portfolio [File No. 811-9659] BBH European Equity Portfolio [File No. 811-9661] BBH U.S. Equity Portfolio [File No. 811-9663] BBH High Yield Fixed Income Portfolio [File No. 811-9971] BBH Broad Market Fixed Income Portfolio [File No. 811-9969] Corporate High Yield Fund II, Inc. [File No. 811-7103] Corporate High Yield Fund IV, Inc. [File No. 811-10313] Voyageur Funds [File No. 811-5267] Mercury QA Equity Series, Inc. [File No. 811-9611] American Skandia Life Assurance Corporation Variable Account B (Class 2 Sub-Account) [File No. 811-8248] American Skandia Life Assurance Corporation Variable Account B (Class 3 Sub-Account) [File No. 811-8884] American Skandia Life Assurance Corporation Variable Account B (Class 7 Sub-Account) [File No. 811-09705] American Skandia Life Assurance Corporation Variable Account B (Class 9 Sub-Account) [File No. 811-09989] American Skandia Life Assurance Corporation Variable Account B (Class 8 Sub-Account) [File No. 811-09707] (Rel. IC-26090 - June 27) PBHG FUNDS, ET AL. A notice has been issued giving interested persons until July 22, 2003, to request a hearing on an application filed by PBHG Funds, et al., for an order exempting applicants from Section 17(a) of the Investment Company Act of 1940. The order would permit a limited liability company to transfer substantially all of its assets to a series of a registered open-end investment company in exchange for shares of the series. (Rel. IC-26092 - July 1) HOLDING COMPANY ACT RELEASES UNTIL CORPORATION, ET AL. An order has been issued approving proposals by Unitil Corporation (Unitil), a registered holding company, and its subsidiaries Fitchburg Gas and Electric Light Company, Unitil Energy Systems, Inc., Unitil Power Corp., Unitil Realty Corp., Unitil Resources, Inc. and Unitil Service Corp. (Applicants). By order dated June 9, 2000, (HCAR No. 27182), Applicants were authorized to make unsecured short-term borrowings and to operate a system money pool (Money Pool) through June 30, 2003. The Applicants are now authorized to make additional short- term borrowings and extend the operation of the Money Pool through June 30, 2006. (Rel. 35-27691) CENTERPOINT ENERGY INC., ET AL. An order has been issued authorizing CenterPoint Energy, Inc., (CenterPoint), a registered holding company, and each of its subsidiaries to engage in a variety of financing transactions, credit support arrangements, and other related proposals, and reservations of jurisdiction, commencing on the effective date of an order issued under this filing and ending June 30, 2005. (Rel. 35-27692) FIRSTENERGY CORP., ET AL. An order has been issued authorizing proposals by FirstEnergy Corp. (FirstEnergy), a registered holding company claiming, its utility subsidiaries, Ohio Edison Company, American Transmission Systems, Incorporated, The Cleveland Electric Illuminating Company, The Toledo Edison Company, Pennsylvania Power Company, Northeast Ohio Natural Gas Corp., Jersey Central Power & Light Company, Pennsylvania Electric Company, Metropolitan Edison Company, York Haven Power Company, Waverly Electric Power & Light Company, and their respective nonutility subsidiaries (collectively, Applicants). Applicants have been authorized, through December 31, 2005, to enter into various external and intrasystem financing transactions. Various service company requests have also been approved including the continuation of an interim exemption for certain maintenance and repair service contracts. (Rel. 35-27694) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-DTC-2002-06) filed by The Depository Trust Company (DTC) under Section 19(b)(1) of the Exchange Act. The approval allows DTC to require settling banks to use the Federal Reserve Banks' Net Settlement Service to settle end-of-the- day net-net debit balances. Publication of the proposal is expected in the Federal Register during the week of June 30. (Rel. 34-48089) The Commission approved a proposed rule change submitted by the Pacific Exchange (SR-PCX-2002-62) pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 and Rule 19b-4 to amend the PCX's market data revenue sharing program for Tape A securities traded on the Archipelago Exchange. Publication of the proposal is expected in the Federal Register during the week of June 30. (Rel. 34-48106) The Commission approved the NYSE and Nasdaq proposed rule changes (SR- NYSE-2002-46 and NASD-2002-140) and Nasdaq Amendment No. 1 thereto, and noticed and granted accelerated approval to NYSE Amendments No. 1 and 2 and Nasdaq Amendments No. 2 and 3 to the proposed rule changes submitted under Rule 19b-4 of the Securities Exchange Act of 1934 by the New York Stock Exchange and the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., relating to shareholder approval of equity compensation plans. Publication of the proposal is expected in the Federal Register during the week of June 30. (Rel. 34-48108) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change filed by the National Association of Securities Dealers to amend NASD Rule 7010(k) relating to fees for the Trade Reporting and Compliance Engine (TRACE) (SR-NASD-2003-97) has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. The proposed rule change extends the pilot program for TRACE fees to Jan. 31, 2004. Publication of the proposal is expected in the Federal Register during the week of June 30. (Rel. 34-48110) 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-8 UICI, 4001 MCEWEN STE 200, DALLAS, TX, 75244, 9723926700 - 0 ($727,503.04) Equity, (File 333-106623 - Jun. 30) (BR. 01) S-8 REGMA BIO TECHNOLOGIES LTD, UNIT 217, PLAZA, KINGS ROAD, LONDON, ENGLAND, A8, SW10OSZ, 011 44 207 351 0005 - 50,000,000 ($1,500,000.00) Equity, (File 333-106624 - Jun. 30) (BR. 09) S-3 INTEGRA LIFESCIENCES HOLDINGS CORP, 311 C ENTERPRISE DRIVE, PLAINSBORO, NJ, 08536, 6092750500 - 120,000,000 ($120,000,000.00) Debt Convertible into Equity, (File 333-106625 - Jun. 30) (BR. 01) S-8 FONAR CORP, 110 MARCUS DR, MELVILLE, NY, 11747, 6316942929 - 5,000,000 ($6,100,000.00) Equity, (File 333-106626 - Jun. 30) (BR. 01) S-3 FORD MOTOR CREDIT CO, ONE AMERICAN ROAD, DEARBORN, MI, 48126, 3135949876 - 0 ($2,000,000,000.00) Non-Convertible Debt, (File 333-106628 - Jun. 30) (BR. 07) S-3 CYTRX CORP, 154 TECHNOLOGY PKWY, TECHNOLOGY PARK/ATLANTA, NORCROSS, GA, 30092, 4043689500 - 0 ($13,856,080.00) Equity, (File 333-106629 - Jun. 30) (BR. 01) S-8 EARTH SEARCH SCIENCES INC, 1729 MONTANA HIGHWAY 35, KALLSPELL, MT, 59901, 4067515200 - 15,000,000 ($195,000.00) Equity, (File 333-106630 - Jun. 30) (BR. 07) S-8 BEAR STEARNS COMPANIES INC, ONE METROTECH NORTH, 9TH FL, BROOKLYN, NY, 11201, 3476439862 - 13,509 ($999,328.00) Equity, (File 333-106631 - Jun. 30) (BR. 07) S-3 WAVE SYSTEMS CORP, 480 PLEASANT ST, LEE, MA, 01238, 4132431600 - 0 ($12,090,125.00) Equity, (File 333-106632 - Jun. 30) (BR. 03) S-8 NORTEL NETWORKS CORP, 8200 DIXIE ROAD SUITE 100, BRAMPTON, ONTARIO CANADA, A6, L6T 5P6, 9058630000 - 120,000,000 ($332,400,000.00) Equity, (File 333-106633 - Jun. 30) (BR. 37) S-8 ITRONICS INC, 6490 SO. MCCARRAN BLVD., BLDG C STE 23, RENO, NV, 89509, 7756897696 - 3,000,000 ($390,000.00) Equity, (File 333-106634 - Jun. 30) (BR. 08) S-8 MURDOCK COMMUNICATIONS CORP, 3193626900 - 172,852 ($184,460.00) Equity, (File 333-106635 - Jun. 30) (BR. 37) S-8 WACHOVIA CORP NEW, ONE FIRST UNION CTR, CHARLOTTE, NC, 28288-0013, 7043746565 - 10,000,000 ($402,850,000.00) Equity, (File 333-106636 - Jun. 30) (BR. 07) SB-2 CI SELL CARS INC, 15318 CLIMBING BRANCH, HOUSTON, TX, 77068, 2812556256 - 6,801,000 ($680,100.00) Equity, (File 333-106637 - Jun. 30) (BR. 09) S-8 SUNTRUST BANKS INC, 303 PEACHTREE ST N E, ATLANTA, GA, 30308, 4045887711 - 0 ($11,933,000.00) Equity, (File 333-106638 - Jun. 30) (BR. 07) S-4 BARNEYS NEW YORK INC, 575 FIFTH AVE, NEW YORK, NY, 10017, 2123393300 - 0 ($88,150,586.00) Non-Convertible Debt, (File 333-106639 - Jun. 30) (BR. 02) S-8 RAYTECH CORP, FOUR CORPORATE DR STE 512, SHELTON, CT, 06484, 2039258023 - 0 ($19,600,000.00) Equity, (File 333-106640 - Jun. 30) (BR. 06) S-8 VICTORY CAPITAL HOLDINGS CORP, 9005 COBBLE CANYON RD, SANDY, UT, 84093, 8013637411 - 1,000,000 ($650,000.00) Equity, (File 333-106641 - Jun. 30) (BR. 09) S-8 GEORGIA PACIFIC CORP, 133 PEACHTREE ST NE, 41ST FL, ATLANTA, GA, 30303, 4046524000 - 3,400,000 ($65,416,000.00) Equity, (File 333-106642 - Jun. 30) (BR. 04) S-3 MIDWAY GAMES INC, 2704 WEST ROSCOE STREET, CHICAGO, IL, 60618, 7739612222 - 0 ($44,552,354.00) Equity, (File 333-106643 - Jun. 30) (BR. 03) S-1 FEDERAL KEMPER LIFE ASSURANCE CO, 1600 MCCONNOR PARKWAY, SCHAUMBURG, IL, 60196, 8478747392 - 0 ($10,000,000.00) Equity, (File 333-106644 - Jun. 30) (BR. 20) S-8 MERCURY INTERACTIVE CORPORATION, 4088225200 - 9,303 ($367,143.00) Equity, (File 333-106646 - Jun. 30) (BR. 03) S-8 IMPAC MORTGAGE HOLDINGS INC, 1401 DOVE STREET, NEWPORT BEACH, CA, 92660, 9494753600 - 1,500,000 ($24,405,000.00) Equity, (File 333-106647 - Jun. 30) (BR. 08) S-8 BRIO SOFTWARE INC, 4980 GREAT AMERICA PARKWAY, SANTA CLARA, CA, 95054, 4084967400 - 0 ($3,232,300.00) Equity, (File 333-106648 - Jun. 30) (BR. 03) S-3 WFS RECEIVABLES CORP 2, 6655 WEST SAHARA AVENUE, #A214, LAS VEGAS, NV, 89102, 7022471442 - 2,000,000,000 ($2,000,000,000.00) Other, (File 333-106649 - Jun. 30) (BR. 05) S-3 WFS RECEIVABLES CORP 3, 23 PASTEUR, IRVINE, CA, 92618, 949-753-3024 - 2,000,000,000 ($2,000,000,000.00) Other, (File 333-106650 - Jun. 30) (BR. 05) S-3 HOME SOLUTIONS OF AMERICA INC, 11850 JONES ROAD, -, HOUSTON, TX, 77070, 281-970-9859 - 6,697,960 ($20,294,818.80) Equity, (File 333-106651 - Jun. 30) (BR. 08) S-8 PC CONNECTION INC, ROUTE 101A, 730 MILFORD RD, MERRIMACK, NH, 03054, 6034232000 - 100,000 ($777,000.00) Equity, (File 333-106652 - Jun. 30) (BR. 02) S-8 NORTEL NETWORKS CORP, 8200 DIXIE ROAD SUITE 100, BRAMPTON, ONTARIO CANADA, A6, L6T 5P6, 9058630000 - 200,000,000 ($554,000,000.00) Equity, (File 333-106654 - Jun. 30) (BR. 37) S-8 EVANS BANCORP INC, 14-16 N MAIN ST, ANGOLA, NY, 14006, 7165491000 - 100,000 ($2,144,000.00) Equity, (File 333-106655 - Jun. 30) (BR. 07) S-8 FIRST BANCORP /PR/, 1519 PONCE DE LEON AVE, SANTUREE, SAN JUAN, PR, 00908, 7877298200 - 0 ($6,987,500.00) Equity, (File 333-106656 - Jun. 30) (BR. 07) S-3 AMERICAN FINANCIAL GROUP INC, ONE EAST FOURTH STREET, SUITE 919, CINCINNATI, OH, 45202, 5135792121 - 263,623,438 ($263,623,438.00) Unallocated (Universal) Shelf, (File 333-106657 - Jun. 30) (BR. 01) N-2 OPPENHEIMER TREMONT OPPORTUNITY FUND LLC, 6803 SOUTH TUCSON WAY, N/A, CENTENNIAL, CO, 80112-3924, 303-768-3200 - 0 ($10,000,000.00) Other, (File 333-106658 - Jun. 30) (BR. 16) S-3 AMERICAN FINANCIAL GROUP INC, ONE EAST FOURTH STREET, SUITE 919, CINCINNATI, OH, 45202, 5135792121 - 0 ($189,857,402.70) Debt Convertible into Equity, (File 333-106659 - Jun. 30) (BR. 01) S-3 ENBRIDGE ENERGY PARTNERS LP, 21 W SUPERIOR ST STE 400, LAKE SUPERIOR PLACE, DULUTH, MN, 55802-2067, 2187250100 - 0 ($1,500,000,000.00) Other, (File 333-106660 - Jun. 30) (BR. 04) S-8 FIRST BANCORP /PR/, 1519 PONCE DE LEON AVE, SANTUREE, SAN JUAN, PR, 00908, 7877298200 - 0 ($1,397,500.00) Equity, (File 333-106661 - Jun. 30) (BR. 07) S-4 ENBRIDGE ENERGY PARTNERS LP, 21 W SUPERIOR ST STE 400, LAKE SUPERIOR PLACE, DULUTH, MN, 55802-2067, 2187250100 - 0 ($400,000,000.00) Non-Convertible Debt, (File 333-106662 - Jun. 30) (BR. 04) S-1 CHEVIOT FINANCIAL CORP, 3723 GLENMORE AVE, CHEVIOT, OH, 45211-4711, 5136610457 - 2,797,088 ($27,970,880.00) Equity, (File 333-106663 - Jun. 30) (BR. ) S-8 HUMBOLDT BANCORP, 2440 SIXTH STREET, EUREKA, CA, 95501, 7074453233 - 325,000 ($4,715,750.00) Equity, (File 333-106664 - Jun. 30) (BR. 07) S-8 GRAPHIC PACKAGING INTERNATIONAL CORP, 4455 TABLE MOUNTAIN DRIVE, GOLDEN, CO, 80403, 3032154600 - 5,000,000 ($23,725,000.00) Equity, (File 333-106665 - Jun. 30) (BR. 04) S-4 JAFRA WORLDWIDE HOLDINGS LUX SARL, 0 ($200,000,000.00) Non-Convertible Debt, (File 333-106666 - Jun. 30) (BR. ) S-3 CYPRESS SEMICONDUCTOR CORP /DE/, 3901 N FIRST ST, SAN JOSE, CA, 95134-1599, 4089432600 - 0 ($600,000,000.00) Non-Convertible Debt, (File 333-106667 - Jun. 30) (BR. 36) S-8 AMERICAN RETIREMENT CORP, 111 WESTWOOD PLACE, SUITE 202, BRENTWOOD, TN, 37027, 6152212250 - 0 ($493,750.00) Equity, (File 333-106669 - Jun. 30) (BR. 08) S-8 RADISYS CORP, 5445 NE DAWSON CREEK DR, HILLSBORO, OR, 97124, 5036461800 - 1,750,000 ($21,962,500.00) Equity, (File 333-106670 - Jun. 30) (BR. 03) S-8 SIEBEL SYSTEMS INC, 2207 BRIDGEPOINTE PARKWAY, SAN MATEO, CA, 94404, 6504775000 - 15,000,000 ($148,200,000.00) Equity, (File 333-106671 - Jun. 30) (BR. 03) S-8 WASHINGTON MUTUAL INC, 1201 THIRD AVE, STE 1500, SEATTLE, WA, 98101, 2064612000 - 33,035,000 ($1,372,273,900.00) Equity, (File 333-106672 - Jun. 30) (BR. 07) S-8 TRIZETTO GROUP INC, 567 NICHOLAS DRIVE SUITE 360, NEWPORT BEACH, CA, 92660, 9497192200 - 2,500,000 ($14,225,000.00) Equity, (File 333-106673 - Jun. 30) (BR. 03) S-8 SM&A, 4695 MACARTHUR COURT, 8TH FLOOR, NEWPORT BEACH, CA, 92660, 9499751550 - 250,000 ($2,745,000.00) Equity, (File 333-106674 - Jun. 30) (BR. 08) N-2 LIBERTY ALL STAR GROWTH FUND INC /MD/, LIBERTY INVESTMENT SERVICES, INC, 600 ATLANTIC AVE, BOSTON, MA, 02210-2214, 3019865866 - 2,646,000 ($16,749,180.00) Equity, (File 333-106675 - Jun. 30) (BR. 22) S-8 IPAYMENT INC, 30 BURTON HILLS BLVD, SUITE 520, NASHVILLE, TN, 37215, 6156651856 - 2,313,500 ($33,739,440.00) Equity, (File 333-106676 - Jun. 30) (BR. 08) SB-2 GLOBAL ASSET HOLDINGS INC, 11900 BISAYNE BLVD SUITE 262, MIAMI, FL, 11545, 5167593017 - 1,197,989 ($5,570,649.00) Equity, (File 333-106677 - Jun. 30) (BR. 03) S-3 GENAERA CORP, 5110 CAMPUS DR, PLYMOUTH MEETING, PA, 19462, 6109415231 - 7,000,000 ($14,210,000.00) Equity, (File 333-106678 - Jun. 30) (BR. 01) S-8 HESKA CORP, 1613 PROSPECT PARKWAY, FORT COLLINS, CO, 80525, 9704937272 - 2,390,500 ($3,000,077.50) Equity, (File 333-106679 - Jun. 30) (BR. 01) S-4 FIRST ADVANTAGE CORP, 805 EXECUTIVE CENTER DR WEST, SUITE 300, ST PETERSBURG, FL, 33702, 714-800-3000 - 0 ($67,000,000.00) Equity, (File 333-106680 - Jun. 30) (BR. 08) S-8 PHARMACEUTICAL RESOURCES INC, ONE RAM RIDGE RD, SPRING VALLEY, NY, 10977, 9144257100 - 1,500,000 ($73,605,000.00) Equity, (File 333-106681 - Jun. 30) (BR. 01) S-8 MARVELL TECHNOLOGY GROUP LTD, 4TH FLOOR, WINDSOR PLACE, 22 QUEEN STREET, P.O. BOX HM 1179, HAMILTON HM EX BERMU, D0, 4412966395 - 0 ($10,138,615.00) Equity, (File 333-106683 - Jun. 30) (BR. 36) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. The following companies have filed 8-K reports for the date indicated and/or amendments to 8-K reports previously filed, responding to the item(s) of the form specified. 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE 1 2 3 4 5 6 7 8 9 DATE COMMENT ---------------------------------------------------------------------------------- ABLE LABORATORIES INC DE X X 06/30/03 ABN AMRO MORTGAGE CORP MULTI CL MORT DE X 06/01/03 ACE COMM CORP MD X 06/24/03 ADELPHIA COMMUNICATIONS CORP DE X 05/31/03 AMERICAN COIN MERCHANDISING INC DE X 04/15/03 AMEND AMERIGON INC CA X X 06/30/03 ANTARES PHARMA INC MN X X 06/27/03 APA OPTICS INC /MN/ MN X X 06/30/03 APPLIED DIGITAL SOLUTIONS INC MO X X 06/30/03 ARAHOVA COMMUNICATIONS INC DE X 05/31/03 ARIZONA PUBLIC SERVICE CO AZ X X 06/27/03 ARTISOFT INC DE X X 06/27/03 ASHLAND INC KY X X 06/30/03 ASYST TECHNOLOGIES INC /CA/ CA X X 04/29/03 AUXER GROUP INC DE X 06/23/03 BANK ONE DELAWARE NATIONAL ASSOCIAT X X 06/18/03 BARRISTER GLOBAL SERVICES NETWORK INC DE X X 06/27/03 BASSETT FURNITURE INDUSTRIES INC VA X X 06/25/03 BEAR STEARNS ASSET BACKED SECURITIES DE X X 06/26/03 BIRDS EYE FOODS INC DE X 06/30/03 BRIO SOFTWARE INC DE X X 06/30/03 C BASS MORTGAGE LOAN ASST BACK CERTS DE X X 06/25/03 CABLE DESIGN TECHNOLOGIES CORP DE X X 06/30/03 CACHE INC FL X 06/30/03 CALYPTE BIOMEDICAL CORP DE X 06/26/03 CANARGO ENERGY CORP DE X 06/30/03 CENDANT CORP DE X X 06/30/03 CERBCO INC DE X 06/30/03 CHAMPION ENTERPRISES INC MI X X 06/30/03 CHAMPIONLYTE HOLDINGS INC FL X 06/25/03 CHARTER MUNICIPAL MORTGAGE ACCEPTANCE DE X 06/26/03 CHASE CORP MA X 05/31/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 05/31/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 05/31/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 X 05/31/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 05/31/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 05/31/03 CHEVY CHASE HOME LOAN TRUST 1996-1 MD X 05/31/03 CHEVY CHASE HOME LOAN TRUST 1997-1 MD X 05/31/03 CINCINNATI BELL INC OH X X 06/30/03 CITGO PETROLEUM CORP DE X X 06/25/03 CITIGROUP GLOBAL MARKETS HOLDINGS INC NY X 06/24/03 CITIZENS BANKING CORP MI X X 06/30/03 CLAYTON HOMES INC DE X X 06/30/03 CNB FINANCIAL CORP/PA PA X X 06/30/03 CNE GROUP INC DE X 06/30/03 COLE NATIONAL CORP /DE/ DE X X 06/30/03 COLE NATIONAL GROUP INC DE X X 06/30/03 COMMERCIAL CAPITAL BANCORP INC NV X X 06/30/03 COMPUTER HORIZONS CORP NY X 06/30/03 CORVIS CORP DE X X 06/13/03 CREDIT ACCEPTANCE CORPORATION MI X X 06/27/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 06/30/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 06/30/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 06/30/03 CSFB MORTGAGE BACKED PASS THROUGH CER DE X X 06/25/03 CSFB MORTGAGE BACKED PASS THROUGH CER DE X X 06/23/03 CSFB MORTGAGE SEC CORP HOME EQ MORT P DE X X 06/25/03 CSFB MORTGAGE-BACKED PASS-THROUGH CER DE X X 05/27/03 CWABS INC DE X X 06/30/03 CWMBS INC DE X 06/30/03 CWMBS INC DE X 06/30/03 CWMBS INC DE X 06/30/03 CWMBS INC DE X 06/30/03 CWMBS INC DE X 06/30/03 CWMBS INC DE X 06/30/03 DEAN FOODS CO/ DE X X 06/29/03 DOLLAR TREE STORES INC VA X 08/02/03 DPAC TECHNOLOGIES CORP CA X X 06/30/03 EAGLE BROADBAND INC TX X 06/26/03 EAGLE FOOD CENTERS INC DE X X 06/27/03 ECHAPMAN INC MD X 06/30/03 EDISON INTERNATIONAL CA X 06/25/03 EDUCATION CAPITAL I LLC DE X X 06/16/03 EDUCATION FUNDING CAPITAL TRUST I X X 06/16/03 ELECTRONIC DATA SYSTEMS CORP /DE/ DE X X 06/30/03 EMERGENT GROUP INC/NY NV X X 06/27/03 ENTERPRISE BANCORP INC /MA/ MA X X X 06/30/03 ENTRADA SOFTWARE INC X 02/26/03 EPHONE TELECOM INC FL X X 06/24/03 EQUITY ONE ABS INC DE X X 05/26/03 ESSENTIAL THERAPEUTICS INC CA X X 06/19/03 ETHYL CORP VA X X 06/30/03 EXTENDED STAY AMERICA INC DE X X 06/27/03 FEDERAL TRUST CORP FL X 06/27/03 FIREARMS TRAINING SYSTEMS INC DE X X 06/27/03 FIRST CANADIAN AMERICAN HOLDING CORP DE X X X 06/30/03 FIRST UNION REAL ESTATE EQUITY & MORT OH X X 06/27/03 FIRST VIRTUAL COMMUNICATIONS INC DE X X 06/27/03 FLEMING COMPANIES INC /OK/ OK X X X 06/27/03 FNB CORP \VA\ VA X X 06/25/03 FNB CORP/FL/ FL X 06/30/03 FRONTIERVISION HOLDINGS LP DE X 05/31/03 FRONTIERVISION OPERATING PARTNERS LP DE X 05/31/03 FURNITURE BRANDS INTERNATIONAL INC DE X X 06/30/03 GAYLORD ENTERTAINMENT CO /DE DE X X 03/25/03 GENESCO INC TN X X 06/24/03 GENIUS PRODUCTS INC NV X 06/30/03 GENUITY INC DE X X 06/30/03 GLASSMASTER CO SC X X 06/30/03 GMAC EDUCATION LOAN FUNDING TRUST I DE X X 06/13/03 GOODYS FAMILY CLOTHING INC /TN TN X X 06/30/03 GOVERNMENT BACKED TRUST T-1 NY X 05/15/03 GREAT LAKES ACQUISITION CORP DE X 06/27/03 GREAT LAKES CARBON CORP DE X 06/27/03 GREATER BAY BANCORP CA X X 06/30/03 GS MORTGAGE PASS-THROUGH CERTIFICATES DE X X 06/25/03 GS MORTGAGE SEC CORP MORT PASS THR CE DE X X 06/25/03 GS MORTGAGE SECURITIES CORP DE X 06/30/03 HALLADOR PETROLEUM CO CO X 06/24/03 HANDLEMAN CO /MI/ MI X 06/30/03 HANMI FINANCIAL CORP DE X X 06/26/03 HARRIS CORP /DE/ DE X X 06/30/03 HAUSER INC DE X X 06/16/03 HCA INC/TN DE X 06/26/03 HEMACARE CORP /CA/ CA X 06/27/03 HILFIGER TOMMY CORP X X 06/27/03 HOLIDAY RV SUPERSTORES INC DE X X 06/17/03 HOLLY CORP DE X X 06/30/03 HOME EQUITY MORTGAGE PASS THROUGH CER DE X X 05/27/03 HOME EQUITY MORTGAGE PASS THROUGH CER DE X X 06/25/03 HOME PRODUCTS INTERNATIONAL INC DE X X 06/30/03 HORIZON GROUP PROPERTIES INC MD X X 06/13/03 HORIZON ORGANIC HOLDING CORP DE X X 06/29/03 HUSKER AG PROCESSING LLC NE X 06/23/03 IMPAC SECURED ASSETS CORP CA X 06/30/03 IMPAC SECURED ASSETS CORP CA X 06/30/03 IMPAC SECURED ASSETS CORP CA X X 06/27/03 INDIANA GAS CO INC IN X 06/26/03 INDYMAC MBS INC X X 06/30/03 INDYMAC MBS INC X X 06/30/03 INDYMAC MBS INC X X 06/30/03 INFORMATION RESOURCES INC DE X X X 06/30/03 INFORMEDIX HOLDINGS INC NV X X X 06/23/03 INSTAPAY SYSTEMS INC UT X X 06/27/03 INTELLIGENT MOTOR CARS GROUP INC DE X X 06/27/03 INTERMET CORP GA X X 06/26/03 INTERMUNE INC DE X 06/25/03 INTERNET PICTURES CORP DE X 06/27/03 IQUNIVERSE INC MN X 06/30/03 JETBLUE AIRWAYS CORP DE X X 06/30/03 JOSTENS INC MN X 06/17/03 KEYCORP STUDENT LOAN TRUST 1999 A X X 06/27/03 KEYCORP STUDENT LOAN TRUST 2001-A X X 06/27/03 KROLL INC DE X X 06/23/03 LIBERTY CORP SC X 06/27/03 LINDSAY MANUFACTURING CO DE X X 06/23/03 LIONS GATE ENTERTAINMENT CORP /CN/ X 06/30/03 LL&E ROYALTY TRUST TX X X 06/27/03 LML PAYMENT SYSTEMS INC A1 X 06/27/03 MANDALAY RESORT GROUP NV X X 06/27/03 MAVERICK TUBE CORPORATION DE X 06/30/03 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE X X 06/30/03 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE X X 06/30/03 MEDICIS PHARMACEUTICAL CORP DE X X 06/26/03 MEDIMMUNE INC /DE DE X 06/27/03 MERCURY AIR GROUP INC NY X X 06/30/03 METHODE ELECTRONICS INC DE X X 06/26/03 METROMEDIA INTERNATIONAL GROUP INC DE X X 06/27/03 MICROTUNE INC DE X 06/27/03 MIRANT AMERICAS GENERATING LLC DE X 06/23/03 MIRANT CORP DE X 06/23/03 MISSOURI RIVER & GOLD GEM CORP MT X 06/24/03 MOBILE MINI INC DE X 06/26/03 MORTGAGE PASS-THROUGH CERTIFICATES SE DE X X 06/25/03 MSC INDUSTRIAL DIRECT CO INC NY X X 06/24/03 MTR GAMING GROUP INC DE X X 06/27/03 NEOPHARM INC DE X X 06/30/03 NETLOJIX COMMUNICATIONS INC DE X X X X 06/27/03 NEWFIELD EXPLORATION CO /DE/ DE X X 06/30/03 NEWHALL LAND & FARMING CO /CA/ CA X X 06/26/03 OLYMPUS COMMUNICATIONS LP DE X 05/31/03 ONE PRICE CLOTHING STORES INC DE X X X 06/27/03 PDV AMERICA INC DE X X 06/25/03 PEREGRINE PHARMACEUTICALS INC DE X X 06/30/03 PFIZER INC DE X X 04/16/03 AMEND PHARMACEUTICAL FORMULATIONS INC DE X 06/30/03 PHONE1GLOBALWIDE INC DE X 06/30/03 PINNACLE WEST CAPITAL CORP AZ X X 06/27/03 POINT 360 CA X 06/03/03 POMEROY COMPUTER RESOURCES INC DE X X 06/30/03 PORTLAND GENERAL ELECTRIC CO /OR/ OR X 06/25/03 PRIME RETAIL INC/BD/ MD X X 06/30/03 PROASSURANCE CORP DE X X 06/30/03 PROCOM TECHNOLOGY INC CA X X 06/27/03 PROGRESSIVE CORP/OH/ OH X 06/27/03 AMEND PS BUSINESS PARKS INC/CA CA X X 06/30/03 PUBLIC STORAGE INC /CA CA X X 06/30/03 QUANTUM CORP /DE/ DE X 06/27/03 RAPTOR INVESTMENTS INC DE X 06/24/03 RELIANT RESOURCES INC DE X X 06/30/03 RENAISSANCE LEARNING INC WI X X 06/27/03 REPTRON ELECTRONICS INC FL X X 06/13/03 RIDGESTONE FINANCIAL SERVICES INC WI X 06/30/03 SABRE HOLDINGS CORP DE X 06/30/03 SBS TECHNOLOGIES INC NM X 06/30/03 SCM MICROSYSTEMS INC DE X X 06/30/03 SEA CONTAINERS LTD /NY/ X X 06/30/03 SHIRE PHARMACEUTICALS GROUP PLC X X 06/30/03 SINA CORP X 06/30/03 SINGING MACHINE CO INC DE X X 06/27/03 SITE TECHNOLOGIES INC CA X X 06/30/03 SITI-SITES COM INC DE X 06/25/03 SOUTHERN INDIANA GAS & ELECTRIC CO IN X 06/26/03 SOUTHERN POWER CO X 06/30/03 SOUTHWEST GEORGIA FINANCIAL CORP GA X 06/30/03 SOVEREIGN BANCORP INC PA X 06/27/03 STATE AUTO FINANCIAL CORP OH X X 06/30/03 STRUCTURED ASSET SEC CORP MORT PASS T DE X 06/01/03 STRUCTURED ASSET SEC CORP MORT PASS T DE X 06/01/03 STRUCTURED ASSET SECURITIES CORP DE X 06/26/03 STRUCTURED ASSET SECURITIES CORP II X 06/01/03 TASER INTERNATIONAL INC X X 06/30/03 THERMOVIEW INDUSTRIES INC DE X 06/30/03 TIFFANY & CO DE X 06/30/03 TXU CORP /TX/ TX X 06/30/03 UNITED SECURITY BANCSHARES CA X X 06/25/03 VALASSIS COMMUNICATIONS INC DE X X 06/27/03 VECTREN CORP IN X 06/26/03 VECTREN UTILITY HOLDINGS INC IN X 06/26/03 VIVUS INC CA X 06/30/03 VIVUS INC CA X 06/30/03 VLPS LIGHTING SERVICES INTERNATIONAL DE X X 06/26/03 WARWICK VALLEY TELEPHONE CO NY X 06/30/03 WASTE MANAGEMENT INC DE X X 06/30/03 WATERFORD GAMING LLC DE X 06/30/03 WELLS FARGO ASSET SECURITIES CORP DE X X 06/30/03 WELLS FARGO ASSET SECURITIES CORP DE X X 06/30/03 WESTAR INDUSTRIES INC KS X X 06/30/03 WESTCOAST HOSPITALITY CORP WA X 06/27/03 WODFI LLC FL X 06/15/03 WORLD OMNI AUTO RECEIVABLES LLC DE X 05/31/03 WORLD OMNI AUTO RECEIVABLES LLC DE X 05/31/03 XO COMMUNICATIONS INC DE X X 06/26/03 XOMA LTD /DE/ DE X 06/30/03 ZENITH NATIONAL INSURANCE CORP DE X X 08/23/02 AMEND ZIONS BANCORPORATION /UT/ UT X 06/27/03