SEC NEWS DIGEST Issue 2002-106 June 3, 2002 COMMISSION ANNOUNCEMENTS PUBLIC APPEARANCES OF SENIOR COMMISSION OFFICIALS - JUNE 2002 The following is a schedule for June 2002 of the public appearances of SEC officials, including the Chairman, Commissioners, and senior staff members. For additional information on events hosted by groups other than the Commission, please call the contact numbers listed. As events are subject to change, please confirm them with the SEC's Office of Public Affairs or the sponsoring organizations. When: Tuesday, June 4 Who: Commissioner Cynthia Glassman What: The Federal Deposit Insurance Corporation -- Symposium on "Enhancing Financial Transparency" Where: St. Regis Hotel, Washington, DC Contact: Marilyn H. Weimer at SEC, (202) 942-0604 George French at FDIC, (202) 898-3929 When: Thursday, June 6 Who Paul Roye, Director, Division of Investment Management What: Fifth Annual Institute on Investment Management Regulation Where: The Roosevelt Hotel, New York, New York Contact: Lynn Glasser, (973) 890 0080 When: Wednesday, June 12 Who Susan Wyderko, Director, Office of Investor Education and Assistance What: Investors Town Meeting Where: Sheraton Norfolk Waterside, Norfolk, VA 23510 Contact John Nester, (202) 942-0032 When: Thursday, June 13 Who Alan Beller, Director, Division of Corporation Finance What: The SEC Institute Where: Ritz Carlton, Pentagon City Contact Andrew Saxlehner, (305) 529-9441 When: Thursday, June 13 Who: Paul Roye, Director, Division of Investment Management What: ALI-ABA Investment Company Regulation and Compliance Where: Fairmont Copley Plaza, Boston, MA Contact: Alexander Hart, (215) 243-1600 When: Monday, June 24 Who: Paul Roye, Director, Division of Investment Management What: NAVA's 2002 Regulatory Affairs Conference Where: Omni Shoreham Hotel, Washington, DC Contact: Micahel DeGeorge, (703) 707-8830 ENFORCEMENT PROCEEDINGS SEC BRINGS SETTLED ACCOUNTING CHARGES AGAINST MICROSOFT CORPORATION The Commission today brought a settled administrative enforcement action against Microsoft Corp. ordering the company to cease and desist from committing accounting violations and other violations of federal securities laws. In the Order for this proceeding, the Commission found that Microsoft had maintained seven reserve accounts in a manner that did not comply with Generally Accepted Accounting Principles (GAAP). More particularly, the Commission found that these reserves did not comply with GAAP because, to a material extent, they did not have adequately substantiated bases. As a result, Microsoft misstated its income by material amounts in certain periodic filings with the Commission made between July 1, 1994, and June 30, 1998. The Commission also found that Microsoft did not properly document the bases for these accounts and failed to maintain proper internal controls, as required by the federal securities laws. "This case emphasizes that the Commission will act against a public company that issues financial statements with material inaccuracies, even in the absence of fraud charges," said Stephen M. Cutler, Director of the Commission's Division of Enforcement. "Public companies must ensure that their accounting is substantiated in the first instance by factual bases and well-reasoned analyses and conclusions. In order to do so, companies must properly document the bases for their reserves and other accounting entries, so that they and their auditors can verify that the accounting is proper; and they must maintain appropriate internal controls, so that this verification will occur in the normal course of business." The Commission's Order Instituting Public Administrative Proceedings makes the following findings: * Microsoft recorded reserves, accruals, allowances, and liability accounts relating to marketing expenses, sales to original equipment manufacturers, accelerated depreciation, inventory obsolescence, valuation of financial assets, interest income, and impairment of manufacturing facilities (collectively "reserve accounts") that did not have properly substantiated bases, as required by GAAP. During 1995 through 1998, the total balance of these accounts ranged from approximately $200 million to $900 million. * Microsoft's quarterly and annual filings with the Commission included or incorporated by reference financial statements containing undisclosed and unsupported adjustments to reserve accounts that, to a material extent, did not comply with GAAP. By including these adjustments in its financial statements, Microsoft failed to accurately report its financial results, causing overstatements of income in some quarters and understatements of income during other quarters. * Microsoft failed to maintain sufficient documentation of the bases for these reserve accounts and to apply its own accounting policy relating to the reconciliation of entries in its accounting system. Microsoft exempted the reserve accounts from its company-wide requirement that every account be reconciled at least once each quarter and that the reconciliation include ascertaining if there existed adequate supporting documentation relating to activity in the account. As a result, Microsoft lacked important safeguards to ensure that adjustments to the reserve accounts and the balances of these accounts were appropriate or accurately reported in conformity with GAAP. Microsoft consented to the issuance of the Commission's Order without admitting or denying the findings. The Commission found that Microsoft violated Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Securities Exchange Act of 1934 and Rules 12b-20, 13a-1, and 13a-13 thereunder, and ordered Microsoft to cease and desist from committing future violations of these provisions. (Rel. 34-46017; AAE Rel. 1563; File No. 3-10789; Press Rel. 2002-80) INVESTMENT COMPANY ACT RELEASES METROPOLITAN SERIES FUND, INC., ET AL. A notice has been issued giving interested persons until June 24 to request a hearing on an application filed by Metropolitan Series Fund, Inc. (Metropolitan Series) and MetLife Advisers, LLC (together, the Applicants). The Applicants seek an order pursuant to Section 6(c) of the Investment Company Act granting exemptions from Sections 9(a), 13(a), 15(a), and 15(b) of the Act, and Rules 6e-2(b)(15) and 6e- 3(T)(b)(15) thereunder, to permit life insurance company separate accounts supporting variable life insurance contracts to hold shares of the Metropolitan Series or certain other investment companies (each, a Fund) when the following other types of investors also hold shares of the Fund: (1) a VLI account of a life insurance company that is not an affiliated person of the insurance company depositor of any VLI account, (2) a Fund's investment adviser (representing seed money investments in the Fund), (3) a life insurance company separate account supporting variable annuity contracts, and/or (4) a qualified pension or retirement plan. (Rel. IC-25597 - May 30) AMERICAN SKANDIA LIFE ASSURANCE CORPORATION, ET AL. A notice has been issued giving interested persons until June 24 to request a hearing on an application filed by American Skandia Life Assurance Corporation (ASLAC), et al. (collectively, Applicants). Applicants seek an order pursuant to Section 6(c) the Investment Company Act to amend a prior order under Section 6(c) of the Act, to the extent necessary to permit under specified circumstances, the recapture of certain additional credits offered on a promotional basis (Promotional Credits) applied to payments made under: (i) certain deferred variable annuity contracts and certificates that ASLAC will offer (Contracts) funded by the separate accounts named among the Applicants (Accounts), and (ii) contracts that ASLAC may offer in the future funded by the Accounts or any other separate account established in the future by ASLAC to support certain deferred variable annuity contracts and certificates issued by ASLAC (Future Account), which contracts are substantially similar in all material respects to the Contracts (Future Contracts). Any future Promotional Credits will be substantially similar in all material respects to the Promotional Credits described herein. Applicants request that the order being sought extend to any other National Association of Securities Dealers, Inc. member broker- dealer controlling or controlled by, or under common control with, ASLAC whether existing or created in the future, that serves as a distributor or principal underwriter for the Contracts or Future Contracts offered through the Accounts or any Future Account. (Rel. IC-25598 - May 30) NOTICES OF DEREGISTRATIONS UNDER THE INVESTMENT COMPANY ACT For the month of May, 2002, a notice has been issued giving interested persons until June 25, 2002, 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: The Fulcrum Trust [File No. 811-8278] Belstar Trust [File No. 811-21045] Dreyfus Strategic Governments Income, Inc. [File No. 811-5552] Dreyfus U.S. Treasury Short Term Fund [File No. 811-5077] Daily Income Fund, Inc. [File No. 811-2477] Daily Dollar Reserves, Inc. [File No. 811-3555] Tax-Free Instruments Trust [File No. 811-3337] Back Bay Funds, Inc. [File No. 811-8339] Merrill Lynch Asset Income Fund, Inc. [File No. 811-7181] Merrill Lynch Asset Growth Fund, Inc. [File No. 811-7183] Olde Custodian Fund [File No. 811-5256] Global Utility Fund, Inc. [File No. 811-5695] Program for the Accumulation of Shares of Technology Fund [File No. 811-1146] Battery Park Funds, Inc. [File No. 811-7675] (Rel. IC-25599 - May 31) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change (SR-NYSE-2002-20) filed by the New York Stock Exchange relating to the initial listing fees for an additional class of common stock. Publication of the proposal is expected in the Federal Register during the week of June 3. (Rel. 34-45995) The Commission granted accelerated approval to a proposed rule change submitted by the Philadelphia Stock Exchange (SR-Phlx-2002-24) and Amendment No. 1 thereto relating to its Emergency Committee. Publication of the proposal is expected in the Federal Register during the week of June 3. (Rel. 34-46008) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change and Amendment No. 1 thereto filed by the Philadelphia Stock Exchange relating to security required for and termination of equity trading permits (SR-Phlx-2002-13) has 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 June 3. (Rel. 34-45996) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change and Amendment Nos. 1 and 2 thereto submitted by the National Association of Securities Dealers relating to display requirements when using reserve size in the Nasdaq National Market Execution System (SR-NASD-2001-66). Publication of the proposal is expected in the Federal Register during the week of June 3. (Rel. 34-45998) DELISTINGS GRANTED An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the Common Stock, no par value, of The Plastic Surgery Company, effective at the opening of business on June 3, 2002. (Rel. 34-46010) An order has been issued granting the application of the Philadelphia Stock Exchange to strike from listing and registration the Common Stock, $1.00 par value, of Armstrong Holdings, Inc., effective at the opening of business on June 3, 2002. (Rel. 34-46011) An order has been issued granting the application of the Philadelphia Stock Exchange to strike from listing and registration the 4.75% Preferred Stock, of Kentucky Utilities Company, effective at the opening of business on June 3, 2002. (Rel. 34-46012) 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-3 VALUECLICK INC/CA, 4360 PARK TERRACE DR, SUITE 100, WESTLAKE VILLAGE, CA, 91361, 8056846060 - 0 ($5,751,133.16) Equity, (File 333-89432 - May. 31) (BR. 02) S-8 TASER INTERNATIONAL INC, 7860 EAST MCLAIN DR., SUITE 2, SCOTTSDALE, AZ, 85260, 4809052000 - 690,011 ($11,252,707.10) Equity, (File 333-89434 - May. 31) (BR. 06) S-3 CHELL GROUP CORP, 14 METEOR DR, BLDG 18, ETOBICOKE ONTARIO, A6, M9W 1A4, 4166756666 - 12,307,398 ($16,738,061.00) Equity, (File 333-89436 - May. 31) (BR. 37) S-8 EVOLVING SYSTEMS INC, 9777 MT PYRAMID COURT, ENGLEWOOD, CO, 80112, 3038021000 - 300,000 ($159,000.00) Equity, (File 333-89438 - May. 31) (BR. 03) S-4 ICON HEALTH & FITNESS INC, 1500 SOUTH 1000 WEST, LOGAN, UT, 84321, 4357507737 - 0 ($155,000,000.00) Non-Convertible Debt, (File 333-89440 - May. 31) (BR. 05) S-4 CITIGROUP INC, 399 PARK AVENUE, NEW YORK, NY, 10043, 2125591000 - 76,821,142 ($3,417,490,714.00) Equity, (File 333-89442 - May. 31) (BR. 07) S-3 WEIGHT WATCHERS INTERNATIONAL INC, 175 CROSSWAYS PARK WEST, WOODBURY, NY, 11797, 5163901400 - 0 ($852,293,750.00) Equity, (File 333-89444 - May. 31) (BR. 02) S-8 RURAL CELLULAR CORP, 3905 DAKOTA ST SW, P O BOX 2000, ALEXANDRIA, MN, 56308, 3207622000 - 0 ($509,200.00) Equity, (File 333-89448 - May. 31) (BR. 37) S-8 FLUSHING FINANCIAL CORP, 144-51 NORTHERN BLVD, FLUSHING, NY, 11354, 7189615400 - 675,000 ($13,014,000.00) Equity, (File 333-89450 - May. 31) (BR. 07) S-3 CAPITAL ONE AUTO RECEIVABLES LLC, 2980 FAIRVIEW PARK DRIVE, FALLS CHURCH, VA, 22042, 3127820600 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-89452 - May. 31) (BR. 07) S-2 DOMINION HOMES INC, 5501 FRANTZ RD, DUBLIN, OH, 43017-0766, 6147616000 - 0 ($42,403,375.00) Equity, (File 333-89454 - May. 31) (BR. 06) S-8 GLOBAL INDUSTRIAL SERVICES INC, 200-1311 HOWE ST, VANCOUVER BC CANADA, V6Z 2P3, 5098918373 - 2,000,000 ($340,000.00) Equity, (File 333-89456 - May. 31) (BR. 09) S-8 MATTEL INC /DE/, 333 CONTINENTAL BLVD, EL SEGUNDO, CA, 90245, 3102522000 - 0 ($100,000,010.00) Other, (File 333-89458 - May. 31) (BR. 05) S-8 FIRST NATIONAL BANKSHARES CORP, ONE CEDAR ST, P O BOX 457, RONCEVERTE, WV, 24970, 3046474500 - 50,000 ($875,000.00) Equity, (File 333-89460 - May. 31) (BR. 07) S-8 BOWATER INC, 55 EAST CAMPERDOWN WAY, P O BOX 1028, GREENVILLE, SC, 29601, 8642717733 - 0 ($48.09) Equity, (File 333-89462 - May. 31) (BR. 04) S-8 NET PERCEPTIONS INC, 7700 FRANCE AVE SOUTH, EDINA, MN, 55435, 6129031270 - 0 ($1,971,163.60) Equity, (File 333-89464 - May. 31) (BR. 03) S-8 ALCATEL, 54 RUE LA BOETIE, 2288 BH, PARIS FRANCE, I0, 75008, 3314076101 - 0 ($1,520,676.00) Equity, (File 333-89466 - May. 31) (BR. 37) SB-2 TORBAY HOLDINGS INC, MAISON SOUMAREZ, RT DE COBO, CASTEL, GUERNSEY UK, CASTEL GUERNSEY, GY5 7RZ, 01144148146044 - 28,000,000 ($2,800,000.00) Equity, (File 333-89470 - May. 31) (BR. 09) S-8 INFONOW CORP /, 1875 LAWRENCE STREET, SUITE 1100, DENVER, CO, 80202, 3033684646 - 700,000 ($1,099,000.00) Equity, (File 333-89472 - May. 31) (BR. 03) S-1 COLLEGIS INC, 2300 MAITLAND CTR PARKWAY, STE 340, MAITLAND, FL, 32751, 4076601199 - 0 ($75,000,000.00) Equity, (File 333-89474 - May. 31) (BR. 03) S-8 NEORX CORP, 410 W HARRISON ST, SEATTLE, WA, 98119, 206-286-25 - 0 ($7,906,500.00) Equity, (File 333-89476 - May. 31) (BR. 01) S-3 ALTAIR INTERNATIONAL INC, 1725 SHERIDAN AVE, SUITE 140, CODY, WY, 82414, 3075878245 - 1,847,500 ($1,274,775.00) Equity, (File 333-89478 - May. 31) (BR. 04) S-3 AVIALL INC, 2055 DIPLOMAT DR, DALLAS, TX, 75234-8989, 2149565000 - 0 ($15,925,000.00) Equity, (File 333-89484 - May. 31) (BR. 05) S-8 QUESTAR CORP, 180 EAST 100 SOUTH ST, PO BOX 45433, SALT LAKE CITY, UT, 84145, 8015345000 - 0 ($56,530,000.00) Equity, (File 333-89486 - May. 31) (BR. 02) S-8 AMERICAN WAGERING INC, 675 GRIER DR, LAS VEGAS, NV, 89119, 7027350101 - 1,150,000 ($713,000.00) Equity, (File 333-89494 - May. 31) (BR. 05) S-8 SPEEDWAY MOTORSPORTS INC, US HIGHWAY 29 NORTH, PO BOX 600, CONCORD, NC, 28026, 7044553239 - 0 ($28,840,000.00) Equity, (File 333-89496 - May. 31) (BR. 05) S-4 PRIVATE CAPITAL INVESTORS INC, 511 NE 94TH STREET, MIAMI SHORES, FL, 33138, 3051583738 - 0 ($1,968,465.00) Equity, (File 333-89514 - May. 31) (BR. 09) S-3 XICOR INC, 1511 BUCKEYE DR, MILPITAS, CA, 95035, 4084328888 - 0 ($8,127,383.00) Equity, (File 333-89516 - May. 31) (BR. 36) S-8 SONOSITE INC, 21919 30TH DRIVE S E, 22100 BOTHEL EVERETT HGWY, BOTHELL, WA, 98021-3904, 4259511200 - 0 ($8,069,297.00) Equity, (File 333-89518 - May. 31) (BR. 36) S-8 FINISAR CORP, 1308 MOFFETT PARK DR, SUNNYVALE, CA, 94089, 4085481000 - 0 ($31,052,483.46) Equity, (File 333-89520 - May. 31) (BR. 36) S-3 ULTRA PETROLEUM CORP, 16801 GREENSPOINT PARK DR, SUITE 370, HOUSTON, TX, 77060, 2818760120 - 0 ($150,000,000.00) Other, (File 333-89522 - May. 31) (BR. 04) S-3 VISIONICS CORP, 5600 ROWLAND RD, MINNETONKA, MN, 55343, 6129320888 - 75,000 ($756,750.00) Equity, (File 333-89524 - May. 31) (BR. 03) F-9 METHANEX CORP, 1800 WATERFRONT CENTER, 200 BURRARD STREET, VANCOUVER BC CANADA, A1, 00000, 6046847500 - 200,000,000 ($200,000,000.00) Non-Convertible Debt, (File 333-89526 - May. 31) (BR. 02) S-3 LENDINGTREE INC, 6701 CARMEL RD, STE 205, CHARLOTTE, NC, 28226, 0 ($6,880,000.00) Equity, (File 333-89528 - May. 31) (BR. 08) S-1 PRUCO LIFE INSURANCE CO, 213 WASHINGTON ST, 111 DURHAM AVENUE, NEWARK, NJ, 07102, 2018026000 - 0 ($500,000,000.00) Other, (File 333-89530 - May. 31) (BR. 20) S-8 DELUXE CORP, 3680 VICTORIA STREET NORTH, SHOREVIEW, MN, 55126, 6514837111 - 5,500,000 ($249,590,000.00) Equity, (File 333-89532 - May. 31) (BR. 05) S-8 INFORMATION ARCHITECTS CORP, 4064 COLONY RD, SUITE 100, CHARLOTTE, NC, 28211, 7043652324 - 0 ($124,800.00) Equity, (File 333-89536 - May. 31) (BR. 03) S-8 INFORMATION ARCHITECTS CORP, 4064 COLONY RD, SUITE 100, CHARLOTTE, NC, 28211, 7043652324 - 0 ($2,652,000.00) Equity, (File 333-89538 - May. 31) (BR. 03) S-1 RAE SYSTEMS INC, 1339 MOFFETT PARK DRIVE, SUNNYVALE, CA, 95112, 408-752-0723 - 0 ($38,831,629.78) Equity, (File 333-89540 - May. 31) (BR. 06) S-8 SCHUFF INTERNATIONAL INC, 1841 WEST BUCHANAN ST, PHOENIX, AZ, 85007, 6022527787 - 150,000 ($408,000.00) Equity, (File 333-89542 - May. 31) (BR. 06) S-1 SUMMUS INC USA, 434 FAYETTEVILLE STREET, TWO HANOVER SQUARE SUITE 2120, RALEIGH, NC, 27601, 9198075693 - 25,956,258 ($62,873,653.00) Equity, (File 333-89546 - May. 31) (BR. 08) S-3 SENESCO TECHNOLOGIES INC, 34 CHAMBERS STREET, PO BOX 3303, PRINCETON, NJ, 08542, 6092520880 - 12,304,795 ($30,515,892.00) Equity, (File 333-89548 - May. 31) (BR. 01) S-3 ACTIVISION INC /NY, 3100 OCEAN PARK BLVD, STE 1000, SANTA MONICA, CA, 90405, 3102552000 - 492,636 ($15,764,352.00) Unallocated (Universal) Shelf, (File 333-89550 - May. 31) (BR. 03) S-1 ENBRIDGE ENERGY MANAGEMENT L L C, 1100 LOUISIANA ST., SUITE 3300, HOUSTON, TX, 77002, 0 ($523,250,000.00) Other, (File 333-89552 - May. 31) (BR. 04) S-1 SYMBION INC/TN, 3401 WEST END AVE SUITE 760, NASHVILLE, TN, 37203, 6154601680 - 0 ($115,000,000.00) Equity, (File 333-89554 - May. 31) (BR. ) S-3 GS MORTGAGE SECURITIES CORP, 85 BROAD STREET, NEW YORK, NY, 10004, 1 ($1,000,000.00) Non-Convertible Debt, (File 333-89556 - May. 31) (BR. 05) S-8 KERR MCGEE CORP /DE, KEN MCGEE CENTER, OKLAHOMA CITY, OK, 73102, 4052701313 - 7,000,000 ($400,960,000.00) Equity, (File 333-89558 - May. 31) (BR. 04) S-3 CYBER CARE INC, 2500 QUANTUM LAKE DRIVE, SUITE 1000, BOYNTON BEACH, FL, 33426, 5677425000 - 0 ($507,999.00) Equity, (File 333-89560 - May. 31) (BR. 01) S-8 PHARMANETICS INC, 5301 DEPARTURE DRIVE, RALEIGH, NC, 27616, 9199549871 - 0 ($3,079,125.00) Equity, (File 333-89562 - May. 31) (BR. 36) S-3 ALEXANDRIA REAL ESTATE EQUITIES INC, 135 NORTH LOS ROBLES AVE, SUITE 250, PASADENA, CA, 91101, 6265780777 - 0 ($250,000,000.00) Equity, (File 333-89564 - May. 31) (BR. 08) S-3 INTRAWARE INC, 25 ORINDA WAY, ORINDA, CA, 94563, 9254468729 - 0 ($8,893,500.00) Equity, (File 333-89566 - May. 31) (BR. 08) S-8 XL CAPITAL LTD, XL HOUSE, ONE BERMUDIANA ROAD, HAMILTON HM11 BERMUD, D2, 4412928515 - 9,225,000 ($814,936,500.00) Equity, (File 333-89568 - May. 31) (BR. 01) S-8 COMPUTER ACCESS TECHNOLOGY CORP, 2403 WALSH AVENUE, SANTA CLARA, CA, 95051, 4087276600 - 3,366,332 ($11,782,162.00) Equity, (File 333-89570 - May. 31) (BR. 36) S-4 ABINGTON BANCORP INC, 536 WASHINGTON STREET, ABINGTON, MA, 02351, (781)-982- - 0 ($9,886,997.00) Equity, (File 333-89572 - May. 31) (BR. 07) S-8 OFFICEMAX INC /OH/, 3605 WARRENSVILLE CENTER RD, SHAKER HEIGHTS, OH, 44122, 2169216900 - 0 ($4,341,639.00) Equity, (File 333-89574 - May. 31) (BR. 02) S-8 ENPRO INDUSTRIES INC, FOUR COLISEUM CENTRE, 2730 TYVOLA ROAD, CHARLOTTE, NC, 28217, 7044235522 - 0 ($841,000.00) Equity, (File 333-89576 - May. 31) (BR. 05) S-8 FONAR CORP, 110 MARCUS DR, MELVILLE, NY, 11747, 5166942929 - 2,000,000 ($2,740,000.00) Equity, (File 333-89578 - May. 31)(BR. 01) S-8 ENPRO INDUSTRIES INC, FOUR COLISEUM CENTRE, 2730 TYVOLA ROAD, CHARLOTTE, NC, 28217, 7044235522 - 0 ($25,230,000.00) Equity, (File 333-89580 - May. 31) (BR. 05) S-8 GALYANS TRADING CO INC, 2437 EAST MAIN STREET, PLAINFIELS, IN, 46168, 3175320200 - 511,181 ($10,223,620.00) Equity, (File 333-89582 - May. 31) (BR. 02) S-8 GALYANS TRADING CO INC, 2437 EAST MAIN STREET, PLAINFIELS, IN, 46168, 3175320200 - 1,500,000 ($30,000,000.00) Equity, (File 333-89584 - May. 31) (BR. 02) S-3 BANK OF NEW YORK CO INC, ONE WALL ST 10TH FL, NEW YORK, NY, 10286, 212-495-1784 - 2,390,000,000 ($2,300,000,000.00) Other, (File 333-89586 - May. 31) (BR. 07) S-3 ENBRIDGE ENERGY PARTNERS LP, 21 W SUPERIOR ST STE 400, LAKE SUPERIOR PLACE, DULUTH, MN, 55802-2067, 2187250100 - 0 ($523,250,000.00) Other, (File 333-89588 - May. 31) (BR. 04) S-8 ASYST TECHNOLOGIES INC /CA/, 48761 KATO ROAD, FREMONT, CA, 94538, 5106615000 - 0 ($30,921,476.99) Equity, (File 333-89590 - May. 31) (BR. 36) S-8 NEXT GENERATION MEDIA CORP, 8380 ALBAN RD, SPRINGFIELD, VA, 22150, 7035169888 - 0 ($550,000.00) Debt Convertible into Equity, (File 333-89592 - May. 31) (BR. 03) S-8 AMLI RESIDENTIAL PROPERTIES TRUST, 125 S WACKER DR, STE 3100, CHICAGO, IL, 60606, 3124431477 - 260,000 ($6,441,500.00) Equity, (File 333-89594 - May. 31) (BR. 08) S-3 TELIK INC, 750 GATEWAY BOULEVARD, SOUTH SAN FRANCISCO, CA, 94080, 6502449303 - 0 ($100,000,000.00) Unallocated (Universal) Shelf, (File 333-89596 - May. 31) (BR. 01) S-8 AMLI RESIDENTIAL PROPERTIES TRUST, 125 S WACKER DR, STE 3100, CHICAGO, IL, 60606, 3124431477 - 30,000 ($743,250.00) Equity, (File 333-89598 - May. 31) (BR. 08) SB-2 WEBB INTERACTIVE SERVICES INC, 1899 WYNKOOP SUITE 600, DENVER, CO, 80202, 3032969200 - 19,143,445 ($11,103,198.00) Equity, (File 333-89600 - May. 31) (BR. 03) S-4 HUNTSMAN INTERNATIONAL LLC, 500 HUNTSMAN WAY, SALT LAKE CITY, UT, 84108, 8015845700 - 0 ($300,000,000.00) Debt Convertible into Equity, (File 333-89602 - May. 31) (BR. 02) S-3 PRIDE INTERNATIONAL INC, 5847 SAN FELIPE ST ST 3300, HOUSTON, TX, 77057, 7137891400 - 0 ($300,000,000.00) Debt Convertible into Equity, (File 333-89604 - May. 31) (BR. 04) S-3 WINTRUST FINANCIAL CORP, 727 N BANK LANE, LAKE FOREST, IL, 60045, 8476154096 - 1,150,000 ($31,073,000.00) Equity, (File 333-89606 - May. 31) (BR. 07) S-3 ENTRADA NETWORKS INC, 10070 MESA RIM ROAD, SAN DIEGO, CA, 92121, 9495882070 - 3,846,154 ($1,346,154.00) Equity, (File 333-89608 - May. 31) (BR. 03) S-3 VANS INC, 15700 SHOEMAKER AVENUE, SANTA FE SPRINGS, CA, 90670-5515, 5625658267 - 1,000,000 ($9,917,000.00) Equity, (File 333-89612 - May. 31) (BR. 06) S-3 VISHAY INTERTECHNOLOGY INC, 63 LINCOLN HWY, MALVERN, PA, 19355, 6106441300 - 6,191,166 ($152,797,977.00) Equity, (File 333-89614 - May. 31) (BR. 36) S-3 WEBMD CORP /NEW/, RIVER DRIVE CENTER 2, 669 RIVER DR, ELMWOOD PARK, NJ, 07407, 4088765000 - 300,000,000 ($300,000,000.00) Debt Convertible into Equity, (File 333-89616 - May. 31) (BR. 03) F-3 ENBRIDGE INC, 3000 425 - 1ST STREET SW, CALGARY ALBERTA CANA, A0, T2P 3L8, 4032313900 - 0 ($523,250,000.00) Other, (File 333-89618 - May. 31) (BR. 04) S-8 AMLI RESIDENTIAL PROPERTIES TRUST, 125 S WACKER DR, STE 3100, CHICAGO, IL, 60606, 3124431477 - 2,450,000 ($57,019,250.36) Equity, (File 333-89622 - May. 31) (BR. 08) S-8 FIRST HORIZON PHARMACEUTICAL CORP, 660 HEMBREE PARKWAY, SUITE 106, ROSWELL, GA, 30076, 0 ($58,375,000.00) Equity, (File 333-89624 - May. 31) (BR. 01) 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 ------------------------------------------------------------------------------------ AAMES CAPITAL CORP AAMES MORTGAGE TRU CA X 05/28/02 ACCEPTANCE INSURANCE COMPANIES INC DE X 05/21/02 ACKERLEY GROUP INC DE X X 05/31/02 ADVANCED AERODYNAMICS & STRUCTURES IN DE X X 05/16/02 ALEXION PHARMACEUTICALS INC DE X X 05/31/02 ALLOY INC DE X X 05/31/02 ALMOST FAMILY INC DE X 12/31/01 AMERICAN AIRLINES INC DE X 05/31/02 AMERICAN UNITED GLOBAL INC DE X 05/17/02 AMERICREDIT FINANCIAL SERVICES INC DE X X 05/29/02 AMERIQUEST MORTGAGE SECURITIES INC AS DE X 05/28/02 AMF BOWLING WORLDWIDE INC DE X X 05/31/02 AMR CORP DE X 05/31/02 ANGELICA CORP /NEW/ MO X X 05/17/02 AQUAPRO CORP TN X 05/30/02 ASBURY AUTOMOTIVE GROUP INC DE X X 05/31/02 ASPEN TECHNOLOGY INC /DE/ DE X X 05/31/02 ATLAS AIR INC DE X X 05/29/02 AVALONBAY COMMUNITIES INC MD X X 05/29/02 AVENUE A INC WA X 05/10/02 AVI BIOPHARMA INC OR X X X 05/15/02 AMEND AXT INC DE X X 05/31/02 BA MASTER CREDIT CARD TRUST / X 05/15/02 BANC OF AMERICA COMMERCIAL MORT PASS DE X X 05/31/02 BAY VIEW CAPITAL CORP DE X X 05/23/02 BENCHMARK TECHNOLOGY CORP TX X X 05/28/02 BIG BUCK BREWERY & STEAKHOUSE INC MI X X 05/29/02 BINGHAM FINANCIAL SERVICES CORP MI X X 05/22/02 BIRMINGHAM STEEL CORP DE X 05/31/02 BLACK HILLS CORP /SD/ SD X 05/24/02 BLACK HILLS CORP /SD/ SD X 05/24/02 BLACK HILLS CORP /SD/ SD X 05/24/02 BLACK HILLS POWER INC SD X 05/24/02 BROADWING INC OH X 05/31/02 BSQUARE CORP /WA WA X X 05/23/02 AMEND CAPITAL CITY BANK GROUP INC FL X 05/29/02 CARDINAL BANKSHARES CORP VA X 05/31/02 CENDANT CORP DE X X 05/28/02 CFS BANCSHARES INC DE X X 05/30/02 CHART HOUSE ENTERPRISES INC DE X X 05/28/02 CHASE MANHATTAN AUTO OWNER TRUST 2002 DE X X 04/30/02 CIT EQUIPMENT COLLATERAL 2002-VT1 DE X X 05/16/02 CLAYTON HOMES INC DE X X 05/28/02 CNH CAPITAL RECEIVABLES INC DE X X 05/15/02 CNH RECEIVABLES INC DE X X 05/15/02 CNL RETIREMENT PROPERTIES INC MD X X 05/17/02 CONCIERGE TECHNOLOGIES INC CA X 03/20/02 CONSOLIDATED GRAPHICS INC /TX/ TX X X 05/31/02 COSTCO WHOLESALE CORP /NEW WA X 05/13/02 AMEND CREDIT SUISSE FIRST BOSTON MORT ACCEP DE X X 05/28/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 05/31/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X X 05/31/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X X 05/31/02 CROWN RESOURCES CORP WA X 05/30/02 CSFB MORTGAGE BACKED PASS THROUGH CER DE X X 05/28/02 CWMBS INC DE X 05/31/02 CWMBS INC DE X 05/31/02 CYTOGEN CORP DE X X 05/29/02 DAISYTEK INTERNATIONAL CORPORATION /D DE X X 05/24/02 DAVE & BUSTERS INC MO X X X 05/30/02 DELANO TECHNOLOGY CORP A6 X X 05/31/02 DELTA AIR LINES INC /DE/ DE X X 05/24/02 DELTAGEN INC DE X X 05/31/02 DEUTSCHE FLOORPLAN RECEIVABLES L P DE X X 04/30/02 DEUTSCHE FLOORPLAN RECEIVABLES L P DE X X 04/30/02 DIGENE CORP DE X X 05/31/02 DIVINE INC DE X X 05/30/02 DOLLAR TREE STORES INC VA X 03/31/02 DSP GROUP INC /DE/ DE X X 05/31/02 DYNCORP DE X 05/31/02 EL PASO CORP/DE DE X 05/31/02 ELDER BEERMAN STORES CORP OH X X 05/28/02 ENTERASYS NETWORKS INC /DE/ DE X 05/17/02 ENTERASYS NETWORKS INC /DE/ DE X X 05/28/02 ESOFT INC DE X X 05/30/02 FEDEX CORP DE X 05/31/02 FIRST HORIZON PHARMACEUTICAL CORP DE X X 05/24/02 FIRST STATE BANCORPORATION NM X X 05/22/02 G&K SERVICES INC MN X X 05/23/02 GAMESTOP CORP DE X 05/23/02 GENERAL CREDIT CORP NY X 05/31/02 GENLYTE GROUP INC DE X X 05/23/02 I FLOW CORP /DE/ DE X X 05/29/02 I STAT CORPORATION /DE/ DE X X 05/31/02 IMH ASSETS CORP DE X 05/28/02 IMMUNOMEDICS INC DE X 05/30/02 AMEND IMPAC SECURED ASSETS CORP CA X 05/28/02 IMPAC SECURED ASSETS CORP CA X 05/28/02 INNKEEPERS USA TRUST/FL MD X X 05/29/02 INSCI CORP DE X 05/17/02 INTELLIGENT CONTROLS INC ME X X 05/28/02 INTER PARFUMS INC DE X X 05/21/02 INTERCELL INTERNATIONAL CORP NV X 05/30/02 INTERLEUKIN GENETICS INC DE X X 05/29/02 INTERVOICE BRITE INC TX X X 05/30/02 INTRAWARE INC DE X X 05/23/02 IVAX CORP /DE FL X X 05/24/02 AMEND J2 COMMUNICATIONS /CA/ CA X X 05/17/02 JDN REALTY CORP MD X X 05/31/02 JOSHUA TREE CONSTRUCTION INC NV X X 05/16/02 KIMBERLY CLARK CORP DE X 05/31/02 KNIGHT TRADING GROUP INC DE X X 05/30/02 LAKES GAMING INC MN X X 05/30/02 LEHMAN ABS CORP DE X X 05/23/02 LONG BEACH SECURITIES CORP DE X X 05/31/02 LOUDEYE TECHNOLOGIES INC X 05/30/02 AMEND MACE SECURITY INTERNATIONAL INC DE X 05/31/02 MACERICH CO MD X X 05/31/02 MENS WEARHOUSE INC TX X 05/31/02 MERIX CORP OR X X 05/30/02 MERRILL LYNCH & CO INC DE X X 05/31/02 MONTGOMERY REALTY GROUP INC NV X 05/30/02 MORGAN GROUP INC IN X X 05/14/02 AMEND MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 05/28/02 MOUNTAINBANK FINANCIAL CORP NC X X 05/31/02 NATIONSBANK OF DELAWARE NA DE X X 05/15/02 NATIONSCREDIT GRANTOR TRUST 1996-1 DE X X 05/15/02 NATIONSCREDIT GRANTOR TRUST 1997-1 DE X X 05/15/02 NATIONSCREDIT GRANTOR TRUST 1997-2 DE X X 05/15/02 NCR CORP MD X X 05/30/02 NETRO CORP CA X X 05/24/02 NEWMARK HOMES CORP NV X X 05/31/02 NEWSGURUS COM INC NV X X X X 05/30/02 NORSTAN INC MN X X 05/29/02 NUCENTRIX BROADBAND NETWORKS INC DE X X 05/09/02 AMEND OFFICIAL PAYMENTS CORP DE X X 05/31/02 ONLINE POWER SUPPLY INC NV X 05/31/02 ONYX ACCEPTANCE OWNER TRUST 2002-A DE X 04/30/02 ONYX ACCEPTANCE OWNER TRUST 2002-B DE X 04/30/02 OPEN PLAN SYSTEMS INC VA X X X 05/31/02 OPENWAVE SYSTEMS INC DE X X 05/28/02 PEPCO HOLDINGS INC DE X X 05/30/02 PEREGRINE SYSTEMS INC DE X X 05/28/02 PETROMINERALS CORP DE X X 05/23/02 PLAYTEX PRODUCTS INC DE X X 05/29/02 PORT FINANCIAL CORP MA X X 05/10/02 AMEND POTOMAC ELECTRIC POWER CO VA X X 05/30/02 PRIDE INTERNATIONAL INC DE X X 05/31/02 PRIVATE BUSINESS INC TN X 05/31/02 PS BUSINESS PARKS INC/CA CA X X 05/30/02 PUBLIC SERVICE CO OF COLORADO CO X X 05/28/02 PYRAMID BREWERIES INC WA X X 05/30/02 QUALMARK CORP CO X 03/27/02 QWEST COMMUNICATIONS INTERNATIONAL IN DE X X 05/29/02 QWEST CORP CO X X 05/30/02 REDBACK NETWORKS INC DE X X 05/21/02 RELIANT RESOURCES INC DE X 05/31/02 RESORTQUEST INTERNATIONAL INC DE X 05/29/02 RESOURCE ASSET MANAGEMENT CORP NV X X 05/31/02 AMEND RETRACTABLE TECHNOLOGIES INC TX X 05/31/02 RIVIANA FOODS INC /DE/ DE X X 05/24/02 RUDOLPH TECHNOLOGIES INC DE X 05/31/02 RWD TECHNOLOGIES INC MD X X 05/30/02 SEARS CREDIT ACCOUNT MASTER TRUST II IL X X 05/29/02 SEARS ROEBUCK ACCEPTANCE CORP DE X X 05/21/02 SECURITISATION ADVISORY SERVICES PTY X X 04/30/02 SEMCO ENERGY INC MI X 05/31/02 SPEIZMAN INDUSTRIES INC DE X X 05/29/02 STAMPEDE WORLDWIDE INC FL X 05/28/02 STIRLING COOKE BROWN HOLDINGS LTD X X 05/23/02 STRATESEC INC DE X 05/31/02 STRUCTURED ASSET SECURITIES CORP DE X 05/23/02 STRUCTURED OBLIGATIONS CORP DE X 05/15/02 SUMMIT FINANCIAL GROUP INC WV X X 05/20/02 SUN HEALTHCARE GROUP INC DE X X 02/28/02 SUNTERRA CORP MD X X 05/24/02 SUREWEST COMMUNICATIONS CA X X 05/31/02 SYSCO CORP DE X X 05/23/02 TDT DEVELOPMENT INC NV X X X X 05/16/02 TECO ENERGY INC FL X X 05/30/02 TIVO INC DE X X 05/31/02 TRANSOCEAN INC E9 X 05/31/02 ULTRATECH STEPPER INC DE X X 05/31/02 UNITED PAN EUROPE COMMUNICATIONS NV X X 05/31/02 UNIVERSAL CORP /VA/ VA X X 05/31/02 VIABLE RESOURCES INC NV X X X X X 05/30/02 VIABLE RESOURCES INC NV X X X X X 05/30/02 AMEND VICINITY CORP DE X X 05/24/02 VION PHARMACEUTICALS INC DE X X 05/30/02 VITAL LIVING INC AZ X X 05/15/02 WABASH NATIONAL CORP /DE DE X X 05/30/02 WABASH NATIONAL CORP /DE DE X X 05/30/02 WAYPOINT FINANCIAL CORP PA X 05/31/02 WEINERS STORES INC DE X X 05/31/02 WENDYS INTERNATIONAL INC OH X 05/31/02 WORLD ACCESS INC /NEW/ DE X X 05/31/02 ZIEGLER COMPANIES INC WI X X 05/31/02 ZYMETX INC DE X X 05/10/02 AMEND