SEC NEWS DIGEST Issue 2004-3 January 6, 2004 ENFORCEMENT PROCEEDINGS COMMISSION ENTERED FINAL JUDGMENT AS TO KRIS BUDINGER, FORMER PRESIDENT OF ONLINE POWER SUPPLY The Commission announced that on Dec. 12, 2003, the U.S. District Court for the District of Colorado entered a Final Judgment as to Defendant Kris M. Budinger, former president of Online Power Supply. The judgment settles the Commission's claims against Budinger in a civil action filed on Jan. 21, 2003. The complaint alleges that Budinger made false and misleading statements or omitted to state material facts to investors concerning, among other things, compensation that OnLine paid to registered representatives, and that Budinger misappropriated some of the proceeds from the sale of 841,000 shares of OnLine treasury stock. The complaint further alleges that Budinger violated Sections 5(a), 5(c), and 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and aided and abetted Online's violations of Sections 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 12b-20, 13a- 1 and 13a-13 thereunder. Budinger consented, without admitting or denying any factual allegations in the complaint, to the entry of the Order, which imposes an officer and director bar against him, along with a penny stock bar. The Order also requires Budinger to pay disgorgement in the total amount of $106,000, but waived payment of disgorgement and did not impose a penalty based on his demonstrated inability to pay them. In addition, Budinger consented to a permanent injunction restraining and enjoining him from violating Sections 5(a), 5(c), and 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, Sections 13(a) and 13(b)(2)(A) and Rules 12b-20, 13a-1 and 13a-13 thereunder. [SEC v. Online Power Supply, Inc., Larry G. Arnold and Kris M. Budinger, Civil Action No. 03-M-0121(OES) (D. Colo.)] (LR-18529) SEC SUES THREE ADDITIONAL FORMER SENIOR EXECUTIVES OF GEMSTAR-TV GUIDE FOR THEIR PART IN FINANCIAL FRAUD The Commission announced that today it filed securities fraud charges against three former senior executives of Gemstar-TV Guide International, Inc. - its former co-president, its former general counsel, and the former chief financial officer of its wholly owned subsidiary, TV Guide, Inc. The complaint charges that these executives participated in Gemstar's widespread and complex scheme to inflate its licensing and advertising revenue and to mislead investors about the company's true financial performance. The SEC's action, filed in U.S. District Court in Los Angeles, amends the Commission's complaint filed against Gemstar's former chief executive officer, Henry C. Yuen, and former chief financial officer, Elsie M. Leung, on June 19, 2003. The complaint seeks permanent injunctions, civil money penalties, disgorgement of ill-gotten gains (including salaries, bonuses and any proceeds from the sale of stock during the fraud), and bars from service as an officer or director of a public company. The SEC's new charges name the following defendants: * Peter C. Boylan, age 39, of Tulsa, Okla. From July 2000 to April 1, 2002, Boylan was a co-president, co-chief operating officer, and member of the board of directors of Gemstar, and co-chairman, chief executive officer, and co-president of Gemstar's wholly owned subsidiary, TV Guide, Inc. * Jonathan B. Orlick, age 46, of Chatsworth, Calif. During the relevant period, Orlick served as general counsel, executive vice president, and a member of the board of directors of Gemstar. He is a member of the Washington, D.C. and Florida bars. * Craig Waggy, age 44, of Tulsa, Okla. Waggy was the chief financial officer of TV Guide from September 1997 to May 2002. Waggy holds a master's degree in accounting and was employed at a major accounting firm for approximately 13 years. Gemstar is a Los Angeles-based media and technology company that, among other things, publishes TV Guide magazine and develops, licenses, and markets an interactive program guide (IPG) for televisions that enables consumers to navigate through and select television programs. During the relevant period, Gemstar generated revenues from the IPG by licensing the technology to third parties and selling advertising on the IPG. In statements to securities analysts and the investing public, Gemstar repeatedly touted the IPG technology and IPG advertising revenues as the company's future and as the "value driver" of the company's stock, and downplayed expected declines in revenue from TV Guide magazine. The SEC's amended complaint alleges that, from June 1999 through September 2002, Gemstar overstated its total revenues by at least $248 million to meet its ambitious projections for revenue growth from IPG licensing and advertising. As described in the SEC's amended complaint, Gemstar manipulated its financial results through the following schemes. * Improperly reporting IPG licensing and advertising revenue from expired, disputed, or non-existent agreements. * Improperly reporting IPG advertising revenue from related transactions as if they were unrelated transactions. Some of the related transactions involved either "round-trip" transactions in which Gemstar paid money to a third party and then received it back as purported IPG advertising revenue or non-monetary transactions in which Gemstar used IPG advertising to acquire other advertising or assets. * Improperly reporting revenues switched from its media and licensing business sectors to its IPG advertising sector. Gemstar switched the revenue by structuring transactions unrelated to IPG advertising so that all or a portion of the amount to be paid to Gemstar was nominally and artificially designated as the purchase of IPG advertising. * Improperly reporting IPG advertising revenue from TV Guide when Gemstar had not run the advertising. * Improperly reporting IPG licensing revenue by recognizing the revenue from an eight-year licensing contract over twelve months. The amended complaint alleges that Boylan participated in Gemstar's fraudulent reporting of transactions relating to IPG advertising. The amended complaint alleges that Boylan structured two transactions unrelated to IPG advertising so that a portion of the amount to be paid to Gemstar was nominally and artificially allocated to the sale of IPG advertising. The amended complaint further alleges that in press releases, conference calls with securities analysts, and annual reports, Boylan omitted to disclose material information regarding the transactions. The amended complaint also alleges that Orlick participated in Gemstar's fraudulent recording and disclosure of certain IPG licensing and advertising revenue. The amended complaint alleges that Orlick knew, but omitted to disclose, that Gemstar was improperly recognizing and reporting material amounts of licensing revenue from two companies. The amended complaint also alleges that Orlick participated in Gemstar's fraudulent recognition of this licensing revenue by repeatedly signing false management representation letters to Gemstar's auditors regarding the status of negotiations with one of the companies. Orlick failed to disclose material information regarding certain of Gemstar's IPG revenue. The amended complaint alleges that Waggy participated in Gemstar's fraudulent recognition and disclosure of certain IPG advertising revenue. The amended complaint alleges that Waggy participated in Gemstar's fraudulent recognition of IPG advertising revenue from TV Guide for advertising that did not run, from a third party that did not have the financial ability to pay for the advertising, and from an advertising barter transaction. Waggy also omitted to disclose material information regarding certain of Gemstar's IPG revenue. The amended complaint further alleges that Waggy participated in Gemstar's fraudulent disclosure by preparing annual and quarterly reports that omitted to disclose that certain IPG advertising revenue was improperly recognized and misrepresented that certain IPG advertising was unrelated to Gemstar's other transactions with the advertiser. The SEC's amended complaint charges Boylan, Orlick, and Waggy with securities fraud, falsifying Gemstar's books and records, and aiding and abetting Gemstar's reporting and record-keeping violations of the federal securities laws. The amended complaint also charges Orlick with lying to Gemstar's auditors. Previously, the U.S. District Court in Los Angeles granted the SEC's application for an order requiring Gemstar to escrow any extraordinary payments to any of its directors, officers, partners, controlling persons, agents, or employees pursuant to Section 1103 of the Sarbanes- Oxley Act of 2002. The Court's order placed in escrow, subject to court supervision, approximately $37.64 million in cash payments that Gemstar had previously agreed to pay to Yuen and Leung. The Commission's investigation into the conduct of others is continuing. [SEC v. Henry C. Yuen, et al., Case No. CV 03-4376 NM (MANx) (C.D. Cal.)] (LR-18530; AAE Rel. 1937) INVESTMENT COMPANY ACT RELEASES AIP ALTERNATIVE STRATEGIES FUNDS, ET AL. An order has been issued on an application filed by AIP Alternative Strategies Funds, et al. for an order granting an exemption from Section 15(a) of the Investment Company Act and Rule 18f-2 under the Act. The order permits the applicants to enter into and materially amend subadvisory agreements without shareholder approval and grants relief from certain disclosure requirements. (Rel. IC-26318 - January 5) TRUST INDENTURE ACT RELEASES HARD ROCK HOTEL, INC. The Commission has issued an order on an application by Hard Rock Hotel, Inc. under Section 304(d) of the Trust Indenture Act of 1939. The order conditionally exempts from the certificate or opinion delivery requirements of Section 314(d) of the 1939 Act certain provisions of an indenture dated May 30, 2003, as supplemented by indentures dated Nov. 20, 2003, and Nov. 24, 2003, between Hard Rock Hotel and U.S. Bank National Association, as trustee. (Rel. TI-2414 - January 5) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The Pacific Exchange filed a proposed rule change (SR-PCX-2003-49) to eliminate the requirement that market makers with no public accounts and who do not solicit public accounts, maintain certain information barriers. Publication of the notice is expected in the Federal Register during the week of January 5. (Rel. 34-49018) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-NASD-2003-143), and Amendment Nos. 1, 2, and 3 thereto, submitted by the National Association of Securities Dealers, through its subsidiary, the Nasdaq Stock Market, Inc., to establish an "Auto-Ex" order in Nasdaq's SuperMontage System. (Rel. 34-49020) 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 GARUDA CAPITAL CORP, 1895 26TH STREET, XXX, VANCOUVER BC CANADA, A1, V7V4K2, 6044820111 - 12,314,543 ($149.43) Other, (File 333-111705 - Jan. 5) (BR. 05) S-8 APPALACHIAN BANCSHARES INC, 829 INDUSTRIAL BLVD, ELLIJAY, GA, 30540, 7062768000 - 150,000 ($2,128,500.00) Equity, (File 333-111706 - Jan. 5) (BR. 07) SB-2 CROWFLY INC, 220 WILLIAM ST EXTENSION, MOUNT PLEASANT, SC, 29464, 843-209-9323 - 64,000,000 ($3,200,000.00) Equity, (File 333-111708 - Jan. 5) (BR. 09) S-4 HARLEYSVILLE NATIONAL CORP, 483 MAIN ST, P O BOX 195, HARLEYSVILLE, PA, 19438, 2152568851 - 0 ($32,927,266.00) Equity, (File 333-111709 - Jan. 5) (BR. 07) S-4 UNITED AGRI PRODUCTS INC, 0 ($225,000,000.00) Non-Convertible Debt, (File 333-111710 - Jan. 5) (BR. ) S-3 SOURCE INTERLINK COMPANIES INC, 27500 RIVERVIEW CENTER BLVD., SUITE 400, BONITA SPRINGS, FL, 34134, (239) 949-4450 - 0 ($34,500,000.00) Equity, (File 333-111711 - Jan. 5) (BR. 02) S-8 S3I HOLDINGS INC, 5927 PRIESTLY DRIVE, SUITE 101, CARLSBAD, CA, 92008, (760) 602-1946 - 607,500 ($273,375.00) Debt Convertible into Equity, (File 333-111712 - Jan. 5) (BR. 04) 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 ------------------------------------------------------------------------------------------------ AAMES MORTGAGE TR MORT PAS THRU CERT DE X X 12/25/03 ABFC ASSET BACKED CERTIFICATES SERIES DE X X 12/26/03 ABRAMS INDUSTRIES INC GA X X 12/19/03 ADELPHIA COMMUNICATIONS CORP DE X X 12/05/03 ADSTAR INC DE X X 10/21/03 AMEND ADVANCED FIBRE COMMUNICATIONS INC DE X 01/05/04 AEI INCOME & GROWTH FUND 23 LLC DE X X 12/18/03 AEROCENTURY CORP DE X 01/05/03 AFC ENTERPRISES INC MN X X 01/05/04 ALAMOSA DELAWARE INC DE X X X 01/05/04 ALAMOSA DELAWARE INC DE X X 01/05/04 ALAMOSA HOLDINGS INC DE X X X 01/05/04 ALAMOSA HOLDINGS INC DE X X 01/05/04 AMERICAN BILTRITE INC DE X 12/31/03 AMERICAN EDUCATION CORP CO X X 10/29/03 AMERICAN REAL ESTATE PARTNERS L P DE X X 01/05/04 AMERICAN REALTY INVESTORS INC NV X 12/17/03 AMERISERV FINANCIAL INC /PA/ PA X 01/05/04 APARTMENT INVESTMENT & MANAGEMENT CO MD X X 12/30/03 APPLEBEES INTERNATIONAL INC DE X 01/05/04 ARAHOVA COMMUNICATIONS INC DE X X 12/05/03 ARRAY BIOPHARMA INC DE X X 01/05/04 ASV INC /MN/ MN X X 01/05/04 ATA HOLDINGS CORP IN X X 01/02/04 AVADO BRANDS INC GA X X 01/05/04 BAB INC DE X 01/05/04 BIO AMERICAN CAPITAL CORP NV X 12/15/03 BIO IMAGING TECHNOLOGIES INC DE X 11/24/03 BIORELIANCE CORP DE X X 12/24/03 BROOKE CORP KS X X 01/05/04 BSB BANCORP INC DE X X 12/23/03 AMEND C BASS MORTGAGE LOAN ASSET BACKED CER DE X X 12/26/03 C BASS MORTGAGE LOAN ASST BACK CERTS DE X X 12/26/03 CALIFORNIA AMPLIFIER INC DE X 12/23/03 CANADIAN DERIVATIVES CLEARING CORP A6 X 12/31/03 CARDIAC SCIENCE INC DE X 10/21/03 AMEND CENTEX FUNDING LLC CENTEX HOME EQ LN DE X X 12/26/03 CENTEX HOME EQUITY LOAN TRUST 2003-B DE X X 12/26/03 CENTIV INC DE X X 12/30/03 CHARTER COMMUNICATIONS INC /MO/ DE X X 01/05/04 CHEC FUNDING LLC CENTEX HOME EQUITY L DE X X 12/26/03 CHIRAL QUEST INC MN X X 12/09/03 AMEND CN BANCORP INC MD X 01/05/04 CNA FINANCIAL CORP DE X X 01/05/03 COMMERCIAL CAPITAL BANCORP INC NV X X 01/05/04 COMMUNITY BANCORP /VT VT X 01/02/04 COMMUNITY FIRST INC TN X 01/04/04 CONSOLIDATED CAPITAL INSTITUTIONAL PR CA X X 12/19/03 CONVERGYS CORP OH X 12/31/03 CREDIT SUISSE FIRST BOSTON MORT HOME DE X X 12/26/03 CREDIT SUISSE FIST BOSTON HOME EQUITY DE X X 12/26/03 CSFB MORTGAGE SEC CORP HOME EQ MORT P DE X X 12/26/03 CSK AUTO CORP DE X X X 12/31/03 CYBERGUARD CORP FL X 01/03/04 DEAN FOODS CO/ DE X X 01/05/04 DEUTSCHE MORT & ASSET RECEIVING CORP DE X 12/01/03 AMEND DISCOVER CARD MASTER TRUST I DE X 12/31/03 DISCOVER CARD MASTER TRUST I DE X X 12/30/03 DOLLAR TREE STORES INC VA X 01/05/04 DURATEK INC DE X X 01/05/04 EL PASO CORP/DE DE X X 01/05/03 ENDO PHARMACEUTICALS HOLDINGS INC DE X X 01/05/04 EURONET WORLDWIDE INC DE X 01/05/04 EURONET WORLDWIDE INC DE X 01/05/04 AMEND EXCHANGE BANCSHARES INC OH X X 01/05/04 EXPEDITORS INTERNATIONAL OF WASHINGTO WA X 01/02/04 EXPRESSJET HOLDINGS INC DE X X 01/02/04 FEMALE HEALTH CO WI X X 12/29/03 FEMINIQUE CORP DE X 07/27/03 AMEND FINISH LINE INC /DE/ DE X X 01/05/04 FIRST MONTAUK FINANCIAL CORP NJ X X 01/05/04 FLEETWOOD ENTERPRISES INC/DE/ DE X 12/30/03 FORD MOTOR CO DE X X 01/05/04 FOREST OIL CORP NY X X 12/31/03 FRONTIERVISION HOLDINGS LP DE X X 12/05/03 FRONTIERVISION OPERATING PARTNERS LP DE X X 12/05/03 FX ENERGY INC NV X X 01/05/04 GENERAL MOTORS CORP DE X 01/05/04 GMACM HOME EQUITY LOAN TRUST 2003-HE2 DE X 12/26/03 GMACM MORTGAGE PASS THRU CERTS SERIES DE X X 12/15/03 GREENPOINT MORT SEC INC MORT BACK PS DE X X 12/26/03 GREENWICH CAPITAL COMM MORT PASS THR X X 12/23/03 GRIFFIN INDUSTRIES INC MD X X X 12/19/03 GS MORTGAGE SEC CORP MORT PASS THR CE DE X X 12/26/03 GS MORTGAGE SEC CORP MORT PASS THR CE DE X X 12/26/03 GS MORTGAGE SEC CORP MORTGAGE PASS TH DE X X 12/26/03 GS MORTGAGE SECURITIES CORP GSRPM MOR DE X X 12/26/03 GUILFORD MILLS INC DE X X 12/18/03 GUNDLE SLT ENVIRONMENTAL INC DE X X 12/31/03 HAMPTON BERKSHIRE INSURANCE & FINANCI NV X 12/29/03 HARRIS INTERACTIVE INC DE X X 01/05/04 HEALTHETECH INC X X 12/31/03 HOME EQUITY MORTGAGE PASS THROUGH CER DE X X 12/26/03 HOME EQUITY MORTGAGE PASS-THROUGH CER DE X X 12/26/03 HUDSON UNITED BANCORP NJ X X 01/02/04 HUGHES SUPPLY INC FL X X 12/19/03 IMPATH INC DE X X 12/22/03 IMPATH INC DE X X X 12/23/03 INDYMAC MBS INC X X 01/05/04 AMEND INNOVEX INC MN X 01/05/04 INTERCELL INTERNATIONAL CORP NV X X 10/20/03 AMEND INTERNATIONAL ASSETS HOLDING CORP DE X X 01/05/04 INTERPUBLIC GROUP OF COMPANIES INC DE X X 01/05/04 IPC ACQUISITION CORP X X 12/31/03 K2 INC DE X X 01/05/04 K2 INC DE X 12/10/03 AMEND KEYSTONE CONSOLIDATED INDUSTRIES INC DE X 01/05/04 KMART HOLDING CORP DE X X 01/05/04 KNIGHT TRANSPORTATION INC AZ X X 12/31/03 KOGER EQUITY INC FL X 03/27/03 LAIDLAW GLOBAL CORP DE X X 12/23/03 LASALLE RE HOLDINGS LTD X X 12/22/03 LIVEPERSON INC DE X X 01/05/04 LOEWS CORP DE X X 01/05/04 LOGIC DEVICES INC CA X 01/05/04 MARCONI CORP PLC X0 X 01/05/04 MEDICAL STAFFING SOLUTIONS INC NV X X X 09/25/03 AMEND MEREDITH CORP IA X 01/05/04 MERITAGE HOSPITALITY GROUP INC MI X X 01/05/04 MERIX CORP OR X X 07/01/03 AMEND MERIX CORP OR X X 09/04/03 AMEND MERIX CORP OR X X 09/23/03 AMEND MERRILL LYNCH COMM MORT PS THR CERTS DE X 12/01/03 AMEND METALDYNE CORP DE X X 12/31/03 MICROMUSE INC DE X X 01/02/04 MILITARY COMMUNICATIONS TECHNOLOGIES DE X 12/29/03 MORTGAGE ASSET SECURITIZATION TRANSAC DE X 01/05/04 MSDW STRUCTURED SATURNS SERIES 2001-6 DE X 12/01/03 NATURAL RESOURCE PARTNERS LP DE X X 01/02/04 NAVIGANT INTERNATIONAL INC DE X X 01/05/04 NAVISTAR FINANCIAL RETAIL RECEIVABLES DE X 11/30/03 NBC CAPITAL CORP MS X 12/30/03 NEOWARE SYSTEMS INC DE X X X 01/05/04 NEW WORLD RESTAURANT GROUP INC DE X X 12/30/03 NEXTEL COMMUNICATIONS INC DE X X 01/05/04 NEXTEL PARTNERS INC DE X 01/02/04 NII HOLDINGS INC DE X 01/05/04 OFFSHORE LOGISTICS INC DE X X 01/05/04 OLYMPUS COMMUNICATIONS LP DE X X 12/05/03 ON SEMICONDUCTOR CORP DE X X 01/02/04 ON SEMICONDUCTOR CORP DE X X 01/02/04 OPTIMARK HOLDINGS INC DE X 01/05/04 ORAGENICS INC FL X X 01/05/04 ORRSTOWN FINANCIAL SERVICES INC PA X 01/02/04 PAVILION BANCORP INC X X 01/05/04 PEROT SYSTEMS CORP DE X X 12/19/03 PETROLEUM DEVELOPMENT CORP NV X 01/05/04 PHARMOS CORP NV X X 01/05/04 PLANAR SYSTEMS INC OR X X 01/05/04 POMEROY IT SOLUTIONS INC DE X X 12/31/03 PRIVATEBANCORP INC DE X 01/05/04 PROMOS INC CO X X X X X 12/19/03 QUALSTAR CORP CA X X 01/05/04 RANGE RESOURCES CORP DE X X 12/23/03 REALMARK PROPERTY INVESTORS LIMITED P DE X X 12/17/03 REPLIGEN CORP DE X X 01/05/04 RESIDENTIAL ACCREDIT LOANS INC DE X X 12/26/03 RESIDENTIAL ASSET MORT PROD GMACM PS DE X X 11/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X X 12/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 12/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 12/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 12/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 12/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 12/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 12/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 12/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 12/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 12/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 12/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 12/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 11/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 12/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 12/26/03 RESIDENTIAL ASSET SECURITIES CORP DE X X 12/26/03 RESIDENTIAL FUNDING MORTGAGE SECURITI DE X X 12/26/03 RESIDENTIAL FUNDING MORTGAGE SECURITI DE X X 12/26/03 RUBINCON VENTURES INC DE X 01/05/04 AMEND SABINE ROYALTY TRUST TX X X 01/05/04 SEPARATE ACCOUNT B OF ING USA ANNUITY IA X X X 01/01/04 SIEBEL SYSTEMS INC DE X 01/02/04 SMARTIRE SYSTEMS INC X 12/24/03 SPEIZMAN INDUSTRIES INC DE X X 12/29/03 SPIEGEL INC DE X X 11/29/03 STORAGE ENGINE INC NJ X 12/31/03 STORAGE ENGINE INC NJ X 12/30/03 STRUCTURED ASSET MORT INV INC THORNBU NY X X 10/25/03 STRUCTURED ASSET SECURITIES CORP DE X X 01/02/04 STRUCTURED PRODUCTS CORP DE X 12/22/03 SUTTER HOLDING CO INC DE X 12/31/03 SYPRIS SOLUTIONS INC DE X X 01/05/04 TALX CORP MO X X 12/31/03 TELEFLEX INC DE X X 01/05/04 TRENWICK AMERICA CORP DE X X 12/22/03 TRENWICK GROUP LTD X X 12/22/03 TRIDENT MICROSYSTEMS INC DE X X 01/05/04 TRIMERIS INC DE X X 01/05/04 TURBOCHEF TECHNOLOGIES INC DE X X 12/30/03 UNITED STATES STEEL CORP DE X X 01/02/04 VULCAN MATERIALS CO NJ X 01/05/04 WEIGHT LOSS FOREVER INTERNATIONAL INC NV X 12/16/03 WESTERBEKE CORP DE X 01/02/04 WHITEMARK HOMES INC CO X 01/05/04 WIRELESS AGE COMMUNICATIONS INC NV X X 01/05/04 WORLD HEALTH ALTERNATIVES INC FL X X 12/24/03 ZENITH TECHNOLOGY INC NV X X X X 12/30/03