SEC NEWS DIGEST Issue 2002-241 December 16, 2002 COMMISSION ANNOUNCEMENTS SEC SUSPENDS TRADING IN SECURITIES OF E-SMART TECHNOLOGIES The Commission announced the temporary suspension, pursuant to Section 12(k) of the Securities Exchange Act of 1934, of trading of the securities of e-Smart Technologies, Inc., stock symbol ESMT, of New York, New York, at 9:30 a.m. EST on Friday, December 13, 2002, and terminating at 11:59 p.m. EST on Friday December 27; 2002. The Commission temporarily suspended trading in the securities of e- Smart because of questions that have been raised about the accuracy and adequacy of publicly disseminated information concerning, among other things, e-Smart's results of operations, contractual relationships, ownership of technology assets, and projected revenues and profits, and the market for the securities of eSmart. The Commission cautions broker-dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by the company. Further, brokers and dealers should be alert to the fact that, pursuant to Rule 15c2-11 under the Exchange Act, at the termination of the trading suspension, no quotation may be entered unless and until they have strictly complied with all of the provisions of the rule. If any broker or dealer has any questions as to whether or not he has complied with the rule, he should not enter any quotation but immediately contact the staff of the Securities and Exchange Commission in Washington, D.C. If any broker or dealer is uncertain as to what is required by Rule 15c2- 11, he should refrain from entering quotations relating to e-Smart's securities until such time as he has familiarized himself with the rule and is certain that all of its provisions have been met. If any broker or dealer enters any quotation that is in violation of the rule, the Commission will consider the need for prompt enforcement action. If any broker-dealer or other person has any information that may relate to this matter, they should immediately communicate it to Richard C. Sauer of the Division of Enforcement of the Securities and Exchange Commission at (202) 942-4777. ENFORCEMENT PROCEEDINGS COMMISSION DENIES MOTION FOR RECONSIDERATION FILED BY FRANK DEVINE On December 13, the Commission denied the motion for reconsideration filed by Frank Thomas Devine, formerly an investment company and variable contracts products representative. On October 30, 2002, the Commission found that Devine had engaged in private securities transactions without giving prior written notice to his firm in violation of NASD Conduct Rules 3040 and 2110. The Commission sustained the sanctions assessed by the NASD, fining Devine $34,825.42, suspending him for 90 days from association with any NASD member in any capacity, and requiring that he requalify by examination. Devine asserted in his motion for reconsideration that the Commission had given insufficient consideration to several factors that Devine argues should mitigate his sanctions. The Commission rejected Devine's assertion, noting that the Commission had considered each of the purported mitigating factors in its opinion. (Rel. 34-46991; File No. 3- 10518) CEASE-AND-DESIST ORDER ENTERED AGAINST STRATA COAL COMPANY, FORMERLY KNOWN AS WESPAC TECHNOLOGIES CORP., AND ITS PRESIDENT, TERRENCE TECCO On December 13, the Commission entered a cease-and-desist order against Strata Coal Company, formerly known as WesPac Technologies Corp., and its president, Terrence A. Tecco, for issuing a series of false press releases. Strata Coal and Tecco consented to the entry of the Order without admitting or denying its allegations. The Order contains findings that Strata Coal and Tecco violated Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder, and orders them to cease and desist from committing or causing any violations, and any future violations of these provisions. The Commission's Order alleges that between May 2001 and March 2002 Strata Coal and Tecco issued five false press releases relating to Strata Coal's acquisition and development of oil-and-gas projects and the acquisition of a bio-waste processing plant. Strata Coal and Tecco failed to disclose in the press releases that the projects were contingent upon financing and that Strata Coal had no means of obtaining any financing. At the time of the press releases, Strata Coal was a development stage company with no meaningful business operations and operated out of Tecco's home. Strata Coal and Tecco knew, or were reckless in not knowing, that the press releases were false and misleading at the time they were made. (Rel. 34-46993; File No. 3- 10972) SEC INSTITUTES SETTLED CEASE-AND-DESIST PROCEEDINGS AGAINST MERCATOR SOFTWARE, INC., IRA GERARD AND KAREN HARRIS On December 16, the Commission instituted and simultaneously settled administrative cease-and-desist proceedings against Mercator Software, Inc., its former Chief Financial Officer, Ira A. Gerard, and its former controller, Karen S. Harris. The Commission found that Gerard and Harris caused Mercator to materially understate its expenses in publicly disseminated financial statements for the first two quarters of 2000. According to the Commission's findings, Gerard and Harris engaged in improper accounting practices by intentionally failing to record known expenses in an attempt to meet analysts' earnings expectations during those two quarters. The Commission found that Gerard and Harris violated the antifraud provisions and caused Mercator's violations of the periodic reporting, record-keeping and internal controls provisions of the federal securities laws. Without admitting or denying the Commission's findings, Gerard consented to an order requiring him to cease and desist from committing or causing any violation and any future violation of Section 17(a) of the Securities Act and Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5, 13b2-1 and 13b2-2 thereunder, and from causing any violation and any future violation of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. Without admitting or denying the Commission's findings, Harris consented to an order requiring her to cease and desist from committing or causing any violation and any future violation of Section 17(a) of the Securities Act and Sections 10(b) and 13(b)(5) of the Exchange Act and Rules 10b-5 and 13b2-1 thereunder, and from causing any violation and any future violation of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. Without admitting or denying the Commission's findings, Mercator consented to an order requiring it to cease and desist from committing or causing any violation, and any future violation, of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20 and 13a-13 thereunder. (In the Matter of Mercator Software, Rels. 34-47000; AAER-1691; File No. 3-10973; In the Matter of Ira A. Gerard and Karen S. Harris, Rels. 33-8163; 34-47001; AAER-1692; File No. 3-10974) ADMINISTRATIVE PROCEEDINGS INSTITUTED AGAINST AND SIMULTANEOUSLY SETTLED WITH ALLEN WEINTRAUB AND FLORIDA STOCK TRANSFER, INC. On December 16, the Commission entered an Order Instituting Administrative Proceedings Pursuant to Sections 17A and 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions against Allen E. Weintraub (Weintraub) and Florida Stock Transfer, Inc. (FST). The Commission simultaneously accepted Weintraub's Offer of Settlement, barring him from association with any transfer agent registered under Section 17A of the Exchange Act, and FST's Offer of Settlement, revoking its transfer agent registration under Section 17A(c) of the Exchange Act. On October 16, 2002, the Commission filed a complaint in the United States District Court for the Southern District of Florida against Weintraub and FST, among others, charging FST with violations of Sections 17(a)(1), 17(a)(3), and 17A(d)(1) of the Exchange Act and Rules 17Ac2-1, 17Ad-6(a)(1), 17Ad- 6(a)(8), 17Ad-6(b), 17Ad-6(c), 17Ad-7(a), 17Ad-7(c), 17Ad-7(d), 17Ad- 10(b), 17Ad-10(e), 17Ad-10(h), 17Ad-11, 17Ad-12, 17Ad-15(c), 17Ad- 15(3)(1), 17Ad-16(a), 17Ad-17(c), and 17f-2 thereunder, and charging Weintraub with, among other things, aiding and abetting those violations, in the civil action entitled SEC v. Florida Stock Transfer. Inc., et al, Civil Action Number 02-23048-CIV- UNGARO-BENAGES/BROWN, in the United States District Court for the Southern District of Florida. On November 4, 2002, a final judgment was entered by consent against Weintraub and FST permanently enjoining FST from future violations of Sections 17(a)(1), 17(a)(3) and 17A(d)(1) of the Exchange Act and Rules 17Ac2-1, 17Ad-6(a)(1), 17Ad-6(a)(8), 17Ad-6(b),17Ad-6(c), 17Ad-7(a), 17Ad-7(c), 17Ad-7(d), 17Ad-10(b), 17Ad-10(e), 17Ad-10(h), 17Ad-11, 17Ad- 12, 17Ad-15(c), 17Ad-15(e)(1), 17Ad-16(a), 17Ad-17(c), and 17f-2 thereunder, and permanently enjoining Weintraub from, among other things, future violations of Sections 17(a)(1), 17(a)(3), and 17A(d)(1) of the Exchange Act and Rules 17Ac2-1, 17Ad-6(a)(1), 17Ad-6(a)(8), 17Ad- 6(b), 17Ad-6(c), 17Ad-7(a), 17Ad-7(c), 17Ad-7(d), 17Ad-10(b), 17Ad- 10(e), 17Ad-10(h), 17Ad-11, 17Ad-12, 17Ad-15(c), 17Ad-15(e)(1), 17Ad- 16(a), 17Ad-17(c), and 17f-2 thereunder. (Rel. 34-47002; File No. 3- 10975) COMMISSION INSTITUTES PROCEEDING TO REVOKE REGISTRATION OF E-SMART STOCK On December 16, the Commission instituted an administrative proceeding to determine whether the registration with the Commission of e-Smart common stock should be revoked. The Commission's Order is based upon allegations by the Division of Enforcement that e-Smart and its predecessor entity, Plainview Laboratories, Inc., have failed to file required periodic reports with the Commission over approximately a two- year period. In addition, the Division of Enforcement alleges that e- Smart has violated the anti-fraud provisions of the Exchange Act by filing false reports with the Commission, by making false claims in press releases, postings on the e-Smart website, and in statements made directly to investors and potential investors concerning, among other things, e-Smart's results of operations, contractual relationships, ownership of technology assets, and projected revenues and profits. (Rel. 34-47005; File No. 3-10977) MILLENNIUM CAPITAL ADVISORS OF PENNSYLVANIA, INC. AND LOUIS SOZIO SANCTIONED FOR FAILURE TO SUPERVISE On December 13, the Commission instituted administrative and cease-and- desist proceedings against Millennium Capital Advisors of Pennsylvania, Inc. (Millennium or Penn Street) and Louis J. Sozio, and simultaneously accepted their Offers of Settlement in which, without admitting or denying the Commission's findings, they agreed to the imposition of sanctions. Millennium, located in Malvern, Pennsylvania, is the successor name of Penn Street Advisors, Inc., which was the name of the company during the time of the violations alleged herein. Millennium withdrew its registration as an investment adviser on June 4, 2002. Sozio of Maple Glen, Pennsylvania, was vice-president and compliance officer of Penn Street. The Order finds that, from February 1999 through April 2000, a portfolio manager employed by Penn Street engaged in unauthorized equity trading in an account of one of the firm's advisory clients, resulting in a loss of approximately $1.2 million. The Portfolio Manager concealed his unauthorized trading by lying to the client and by creating and sending false account statements to the client. As a result of his conduct, the Portfolio Manager violated the antifraud provisions of the Securities Act of 1933, the Securities Exchange Act of 1934 and the Investment Advisers Act, and willfully aided and abetted and caused violations of the books and records provisions of the Advisers Act. The Commission's Order finds that Penn Street failed reasonably to supervise the Portfolio Manager and lacked adequate systems or procedures designed to prevent or detect such unauthorized trading. The problems created by the firm's vague procedures were exacerbated by the fact that control over all of Penn Street's trading, compliance, and administrative operations were effectively vested in the Portfolio Manager, who took advantage of this lack of separation of controls to operate his fraud without detection by the firm. In addition, Sozio, the Portfolio Manager's immediate supervisor, failed to exercise reasonable care in carrying out his supervisory duties. Penn Street's inadequate internal procedures were compounded by Sozio's failure to follow the few written procedures that did exist as well as by his failure to exercise diligence in supervising the Portfolio Manager. Sozio relied almost exclusively on the Portfolio Manager's verbal representations concerning his trading activity. The Commission's Order finds that Penn Street willfully violated the books and records provisions of the Advisers Act and that Penn Street and Sozio failed reasonably to supervise the Portfolio Manager with a view to preventing his violations of the securities laws. The Commission ordered that Millennium be censured; Millennium cease and desist from committing or causing any violation and any future violations of Section 204 of the Advisers Act and Rules 204-2(a)(1), (3) and (7) thereunder; Sozio be suspended from association with any investment adviser for a period of three months followed by a nine month suspension from acting in any supervisory capacity with any investment adviser; and that Millennium and Sozio pay civil penalties in the amounts of $50,000 and $10,000, respectively. (Rel. IA-2092; File No. 3- 10971) HOLDING COMPANY ACT RELEASES INTERSTATE POWER AND LIGHT COMPANY An order has been issued authorizing a proposal by Interstate Power and Light Company (IPL), a wholly owned public utility subsidiary of Alliant Energy Corporation, a registered holding company. IPL proposes to amend its Articles of Incorporation and to issue preferred stock up to an aggregate principle amount of $200 million through December 31, 2005. (Rel. 35-27614) 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: . F-6 ATLAS COPCO AB, CITIBANK N A 111 WALL ST, C/O ANTHONY GALLAGHER, NEW YORK, NY, 10043, 2126577691 - 25,000,000 ($1,250,000.00) Equity, (File 333-101818 - Dec. 13) (BR. ) SB-2 REGENETECH INC, 1,000,000 ($10,000,000.00) Equity, (File 333-101819 - Dec. 13) (BR. ) S-8 DWYER GROUP INC, 1010 N UNIVERSITY PARKS DR, WACO, TX, 76707, 2547452400 - 0 ($2,519,123.75) Equity, (File 333-101820 - Dec. 13) (BR. 04) S-8 NETIQ CORP, 3553 NORTH FIRST STREET, SAN JOSE, CA, 95134, 4083307000- 6,877,166 ($93,187,173.00) Equity, (File 333-101821 - Dec. 13) (BR. 03) S-8 ARGONAUT GROUP INC, 250 MIDDLEFIELD ROAD, MENLO PARK, CA, 94025, 6508586403 - 2,500,000 ($40,496,104.00) Other, (File 333-101822 - Dec. 13) (BR. 01) S-1 CONVERSE INC, ONE HIGH STREET, NORTH ANDOVER, MA, 01845, 9789833300 - 0 ($86,250,000.00) Equity, (File 333-101824 - Dec. 13) (BR. ) S-8 UNIVERSAL CORP /VA/, 1501 NORTH HAMILTON STREET, PO BOX 25099, RICHMOND, VA, 23230, 8043599311 - 2,000,000 ($72,660,000.00) Equity, (File 333-101825 - Dec. 13) (BR. 04) S-8 AVI BIOPHARMA INC, ONE SW COLUMBIA, STE 1105, PORTLAND, OR, 97258, 5032270554 - 0 ($12,550,000.00) Equity, (File 333-101826 - Dec. 13) (BR. 01) S-8 SCIENTIFIC ENERGY INC, 630 NORTH 400 WEST, SALT LAKE CITY, UT, 83103, 801-359-2410 - 8,000,000 ($80,000.00) Equity, (File 333-101827 - Dec. 13) (BR. 09) S-8 ZORAN CORP \DE\, 3112 SCOTT BOULEVARD, SUITE 255, SANTA CLARA, CA, 95054, 4089194111 - 0 ($80,832,000.00) Equity, (File 333-101828 - Dec. 13) (BR. 36) S-3 KRAFT FOODS INC, THREE LAKES DRIVE, NORTHFIELD, IL, 60093, 8476462000- 0 ($49,693,000.00) Equity, (File 333-101829 - Dec. 13) (BR. 04) S-3 COMPUTER MOTION INC, 130 B CREMONA DRIVE, GOLETA, CA, 93117, 8059689600 - 0 ($16,931,365.00) Equity, (File 333-101830 - Dec. 13) (BR. 36) S-3 ALTAIR NANOTECHNOLOGIES INC, 1725 SHERIDAN AVE, SUITE 140, CODY, WY, 82414, 3075878245 - 8,202,786 ($4,953,560.00) Equity, (File 333-101831 - Dec. 13) (BR. 04) S-3 FERRELLGAS PARTNERS L P, ONE LIBERTY PLAZA, LIBERTY, MO, 64068, 8167921600 - 0 ($7,550,000.00) Non-Convertible Debt, (File 333-101832- Dec. 13) (BR. 02) S-8 STEAM CLEANING USA INC, PO BOX 209, -, MISHICOT, WI, 54228, 9207761710 - 225,000 ($42,750.00) Equity, (File 333-101834 - Dec. 13) (BR. 09) S-8 C&D TECHNOLOGIES INC, 1400 UNION MEETING ROAD, PO BOX 3053, BLUE BELL, PA, 19422, 2156192700 - 1,500,000 ($28,005,000.00) Equity, (File 333-101835 - Dec. 13) (BR. 36) S-8 CYBERTEL COMMUNICATIONS CORP, 4275 EXECUTIVE SQUARE, SUITE 510, LA JOLLA, CA, 92037, 8006455557 - 35,000,000 ($665,000.00) Equity, (File 333-101836 - Dec. 13) (BR. 37) S-8 VERILINK CORP, 145 BAYTECH DR, SAN JOSE, CA, 95134, 4089451199 - 2,500,000 ($3,050,000.00) Equity, (File 333-101837 - Dec. 13) (BR. 37) S-3 SANDISK CORP, 140 CASPIAN COURT, SUNNYVALE, CA, 94089, 4085620500 - 0 ($1.00) Debt Convertible into Equity, (File 333-101838 - Dec. 13) (BR. 03) S-8 ZOLL MEDICAL CORPORATION, 32 SECOND AVENUE, BURLINGTON, MA, 01803-4420, 7812290020 - 0 ($40,274,800.00) Equity, (File 333-101839 - Dec. 13) (BR. 36) S-8 VALLEY NATIONAL GASES INC, 67 43RD ST, WHEELING, WV, 26003, 3042321541 - 650,000 ($3,883,100.00) Equity, (File 333-101840 - Dec. 13) (BR. 02) S-8 FAHNESTOCK VINER HOLDINGS INC, SUITE 1110, P.O. BOX 2015, 20 EGLINTON AVE. WEST, TORONTO ONTARIO CANADA, A0, M4R 1K8, (416)322-1515 - 56,000 ($1,467,760.00) Equity, (File 333-101841 - Dec. 13) (BR. 07) S-3 WFS RECEIVABLES CORP 3, 23 PASTEUR, IRVINE, CA, 92618, 949-753-3024 - 1,250,000,000 ($1,250,000,000.00) Other, (File 333-101842 - Dec. 13) (BR. 05) S-8 ALLIED IRISH BANKS PLC, 25 SOUTH CHARLES ST., SUITE 1300 NC 101-880, BALTIMORE, MD, 21201, 4102443826 - 420,000 ($11,382,000.00) Other, (File 333-101843 - Dec. 13) (BR. 07) S-8 APPLERA CORP, 301 MERRITT 7, NORWALK, CT, 06851, 2038402000 - 1,500,000 ($14,700,000.00) Equity, (File 333-101844 - Dec. 13) (BR. 36) S-8 ALLIED IRISH BANKS PLC, 25 SOUTH CHARLES ST., SUITE 1300 NC 101-880, BALTIMORE, MD, 21201, 4102443826 - 5,009,330 ($135,752,843.00) Other, (File 333-101845 - Dec. 13) (BR. 07) S-8 APPLERA CORP, 301 MERRITT 7, NORWALK, CT, 06851, 2038402000 - 4,000,000 ($80,200,000.00) Equity, (File 333-101846 - Dec. 13) (BR. 36) S-3 WAL MART STORES INC, 702 SOUTHWEST 8TH ST, BENTONVILLE, AR, 72716, 5012734000 - 0 ($10,000,000,000.00) Unallocated (Universal) Shelf, (File 333-101847 - Dec. 13) (BR. 02) S-8 SEAGATE TECHNOLOGY, P.O. BOX 309GT, UGLAND HOUSE, SOUTH CHURCH STREET, GEORGE TOWN, GRAND CAYMAN, E9, 00000, 345-949-8066 - 0 ($509,300,235.00) Equity, (File 333-101848 - Dec. 13) (BR. 03) S-8 ALLIED CAPITAL CORP, 1919 PENNSYLVANIA AVENUE NW, WASHINGTON, DC, 20006, 2023311112 - 0 ($310,080,000.00) Equity, (File 333-101849 - Dec. 13) (BR. 16) S-3 MEDIABAY INC, 2295 CORPORATE BLVD STE 222, BOCA RATON, FL, 33431, 5612411426 - 18,225,499 ($16,129,567.00) Equity, (File 333-101850 - Dec. 13) (BR. 02) S-3 CONAGRA FOODS INC /DE/, ONE CONAGRA DR, OMAHA, NE, 68102, 4025954000- 0 ($4,000,000,000.00) Other, (File 333-101851 - Dec. 13) (BR. 04) S-4 NUCOR CORP, 2100 REXFORD RD, CHARLOTTE, NC, 28211, 7043667000 - 0 ($350,000,000.00) Non-Convertible Debt, (File 333-101852 - Dec. 13) (BR. 06) S-8 FUELNATION INC, 4121 SW 45TH AVENUE, SUITE 1301, DAVIE, FL, 33314, 5613915883 - 72,000,000 ($720,000.00) Equity, (File 333-101853 - Dec. 13) (BR. 05) S-3 IMMUNE RESPONSE CORP, 5935 DARWIN COURT, CARLSBAD, CA, 92008, 6194317080 - 0 ($36,343,292.30) Other, (File 333-101856 - Dec. 13) (BR. 01) F-6 OJSC ORDZHONIKIDZEVSKY ORE MINING & PROCESSING ENTERPRISE, 11 KALININ STREET, UKRAINE, U2, 53300, 20,000,000 ($1,000,000.00) ADRs/ADSs, (File 333-101857 - Dec. 13) (BR. ) S-3 WAL MART STORES INC, 702 SOUTHWEST 8TH ST, BENTONVILLE, AR, 72716, 5012734000 - 0 ($833,120,000.00) Equity, (File 333-101859 - Dec. 13) (BR. 02) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. 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 ------------------------------------------------------------------------------------ ACC ACQUISITION LLC DE X 12/12/02 ACI TELECENTRICS INC X 12/09/02 AES CORPORATION DE X 12/13/02 ALLIANCE BANCORP OF NEW ENGLAND INC DE X X 12/13/02 ALLIED PRODUCTS CORP /DE/ DE X X 11/01/02 ALLSTATE CORP DE X X 12/12/02 ALPHA HOSPITALITY CORP DE X 12/13/02 AMERICABILIA COM INC FL X 12/10/02 AMERICAN CELLULAR CORP /DE/ DE X 12/12/02 AMERICAN ENTERPRISE CORP FL X X X 12/13/02 AMERICAN EXPRESS CENTURION BANK UT X X 12/11/02 AMERICAN PACIFIC CORP DE X X 12/11/02 AMERICAN TOWER CORP /MA/ DE X 12/10/02 AMERIQUEST MORT SEC INC ASS BK PAS T DE X 11/25/02 AMERIQUEST MORT SEC INC ASSET BCKD PS DE X 11/25/02 AMERIQUEST MORT SEC INC ASSET BK PASS DE X 11/25/02 AMERIQUEST MORTGAGE SECURITIES INC AS DE X 11/25/02 AMSURG CORP TN X X 12/13/02 ANADARKO PETROLEUM CORP DE X X 12/13/02 ANTHRACITE CAPITAL INC MD X 12/10/02 ARMAGH GROUP INC X X X X X 11/26/02 AMEND ARTISTDIRECT INC DE X X 12/09/02 ARVIDA JMB PARTNERS L P DE X 11/29/02 ASA INTERNATIONAL LTD DE X 12/01/02 AMEND ASA INTERNATIONAL LTD DE X 12/01/02 AMEND ASSET BACKED PASS THROUGH CERTIFICATE DE X 11/25/02 ATLANTIS PLASTICS INC FL X 10/08/02 AMEND AVATEX CORP DE X X 12/11/02 AXCELIS TECHNOLOGIES INC DE X X 12/11/02 AMEND BA MORTGAGE SECURITIES INC MORT PASS DE X X 01/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 02/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 03/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 08/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 05/28/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 06/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 07/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 08/26/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 09/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 10/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 01/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 02/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 03/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 04/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 05/28/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 06/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 07/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 08/26/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 09/25/02 BA MORTGAGE SECURITIES INC MORT PASS DE X X 10/25/02 BAKER HUGHES INC DE X X 12/10/02 BANYAN CORP /OR/ OR X X X 12/13/02 BARNES & NOBLE INC DE X 12/12/02 BEAR STEARNS DEPOSITOR INC SERIES 200 X 12/01/02 BEAR STEARNS DEPOSITOR INC TRUST CERT X 12/01/02 BEAR STEARNS DEPOSITOR INC TRUST CERT X 12/01/02 BEARINGPOINT INC DE X 12/10/02 BOSTON PROPERTIES INC DE X X 09/25/02 AMEND BOYD GAMING CORP NV X X 12/12/02 CALLON PETROLEUM CO DE X X 12/12/02 CARDINAL HEALTH INC OH X X 12/13/02 CDC MORTGAGE CAPITAL TRUST 2002 HE1 X 11/25/02 CHESAPEAKE ENERGY CORP OK X 12/13/02 CHUBB CORP NJ X 11/25/02 CIGNA CORP DE X 12/12/02 CIT GROUP INC DE X X 12/09/02 CNET NETWORKS INC DE X 12/13/02 COACHMEN INDUSTRIES INC IN X 12/12/02 COLLATERALIZED ASSET-BACKED BONDS SER DE X 11/25/02 COMMUNITY BANCORP INC DE X 10/30/02 COMPUTER ASSOCIATES INTERNATIONAL INC DE X X 12/05/02 COMPUTER NETWORK TECHNOLOGY CORP MN X X 12/13/02 COMPUTER SCIENCES CORP NV X 12/13/02 COMVERSE TECHNOLOGY INC/NY/ NY X 12/13/02 CONCENTRA OPERATING CORP NV X X 12/02/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X X 12/11/02 CWABS INC DE X X 12/13/02 CWMBS INC DE X X 11/29/02 CWMBS INC DE X X 11/29/02 DEL MONTE FOODS CO DE X X 12/05/02 DELCATH SYSTEMS INC DE X X 09/30/02 DELIA S CORP DE X X 10/14/02 DICUT INC DE X 11/18/02 DICUT INC DE X 11/21/02 AMEND DICUT INC DE X 11/18/02 AMEND DIGENE CORP DE X 12/13/02 DOBSON COMMUNICATIONS CORP OK X X 12/12/02 DOMINION RESOURCES INC /VA/ VA X X 12/13/02 DOW CHEMICAL CO /DE/ DE X X 12/13/02 DYNCORP DE X X 12/13/02 E CENTIVES INC DE X X 12/05/02 EL PASO CORP/DE DE X X 12/13/02 ENVIRONMENTAL OIL PROCESSING TECHNOLO UT X 12/09/02 EOS INTERNATIONAL INC DE X X 12/13/02 EUROTECH LTD DC X X 11/26/02 FARMER MAC MORTGAGE SECURITIES CORP DE X 12/16/02 FARMER MAC MORTGAGE SECURITIES CORP DE X 12/26/02 FARMER MAC MORTGAGE SECURITIES CORP DE X 12/26/02 FARMER MAC MORTGAGE SECURITIES CORP DE X 12/26/02 FGI GROUP INC DE X X 12/12/02 FINANCIAL ASSET SECURITIES CORP DE X X 12/11/02 FIRST MARINER BANCORP MD X X 12/11/02 FLANDERS CORP NC X 12/06/02 FOREST CITY ENTERPRISES INC OH X 12/12/02 FOXY JEWELRY INC NV X X X X 10/28/02 G REIT INC VA X X X 11/27/02 GENDER SCIENCES INC NJ X X 12/13/02 GEVITY HR FL X X 12/12/02 GILEAD SCIENCES INC DE X X 12/13/02 GOALTIMER INTERNATIONAL INC X X X X 12/12/02 GOLDEN STAR RESOURCES LTD X X 12/12/02 GREAT LAKES REIT MD X X 12/13/02 AMEND GROUP 1 AUTOMOTIVE INC DE X X 12/12/02 GS MORTGAGE SEC CORP MORT PASS THR CE DE X 11/25/02 GS MORTGAGE SECURITIES CORP MORT PA T DE X X 11/27/02 GS MORTGAGE SECURITIES CORP MORT PAS DE X 11/25/02 GS MORTGAGE SECURITIES CORP MORT PAS DE X 11/25/02 GT DATA CORP NV X 12/13/02 GULF POWER CO ME X X 12/05/02 HA LO INDUSTRIES INC IL X 09/20/02 AMEND HALLIBURTON CO DE X 12/13/02 HAVANA REPUBLIC INC/FL FL X 12/09/02 HOLIDAY RV SUPERSTORES INC DE X X 12/06/02 HOME CITY FINANCIAL CORP OH X 12/10/02 HORTON D R INC /DE/ DE X 12/13/02 I STAT CORPORATION /DE/ DE X X 12/13/02 IFX CORP DE X X 12/12/02 IMH ASSETS CORP DE X 11/25/02 IMH ASSETS CORP DE X 11/25/02 IMH ASSETS CORP IMPAC CMB TRUST SERIE DE X 11/25/02 IMPAC CMB TRUST SERIES 2002-4F DE X 11/25/02 IMPAC SECURED ASSETS CORP CA X 11/25/02 IMPAC SECURED ASSETS CORP CA X 11/25/02 IMPAC SECURED ASSETS CORP MORTGAGE PA CA X 11/25/02 INDY MAC ABS INC HOME EQUITY MOR LN A DE X 11/25/02 INDYMAC ABS INC HOME EQ MORT LOAN AS DE X 11/25/02 INDYMAC MBS INC RES AS SEC TR 2002-A3 X 11/25/02 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 11/25/02 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 11/25/02 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 11/25/02 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 11/25/02 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 11/25/02 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 11/25/02 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 11/25/02 INDYMAC MBS RESIDENTIAL ASSET SECURIT X 11/25/02 INFONOW CORP / DE X 12/13/02 INSIGHT COMMUNICATIONS CO INC DE X X 12/11/02 INSIGHT MIDWEST LP DE X X 12/11/02 INTEGRA LIFESCIENCES HOLDINGS CORP DE X 12/13/02 INTEGRAMED AMERICA INC DE X X 12/13/02 KERR MCGEE CORP /DE DE X X 12/12/02 KIMBALL INTERNATIONAL INC IN X 12/13/02 KOALA INTERNATIONAL WIRELESS INC NV X 09/27/02 AMEND LAND O LAKES INC X 12/13/02 LANDSTAR INC NV X 12/12/02 LONG BEACH MORT LOAN TRUST 2002-1AS B DE X 11/25/02 LONG BEACH SEC CORP ASSET BACKED CERT DE X 11/25/02 LONG BEACH SEC CORP MORTGAGE LOAN TRU DE X 11/25/02 LONG BEACH SEC CORP MORTGAGE LOAN TRU DE X 11/25/02 LONG BEACH SECURITIES CORP ASSET BACK DE X 11/25/02 MEADWESTVACO CORP DE X X 12/13/02 MEASUREMENT SPECIALTIES INC NJ X 10/28/02 MEASUREMENT SPECIALTIES INC NJ X 09/20/02 AMEND MED DIVERSIFIED INC NV X X X 11/20/02 MICRO THERAPEUTICS INC DE X X X 09/30/02 AMEND MICROMUSE INC DE X X 12/13/02 MILLENNIUM CELL INC DE X 12/13/02 MORGAN STANLEY ABS CAPITAL I INC CAPI DE X 11/25/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X 11/25/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X 11/25/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X 11/25/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X 11/25/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X 11/25/02 MORTGAGE PASS THROUGH CERTIFICATES SE DE X 11/25/02 MTC TECHNOLOGIES INC DE X X 10/18/02 AMEND NATIONAL CITY CORP DE X 12/13/02 NAVIGATOR VENTURES INC NV X 11/08/02 NCO GROUP INC PA X X 11/05/02 NEXIQ TECHNOLOGIES INC NH X 11/20/02 NORTEL NETWORKS CORP X X 12/13/02 NORTEL NETWORKS LTD X X 12/13/02 NORTHROP GRUMMAN CORP /DE/ DE X X 12/12/02 NORTHWESTERN CORP DE X X 12/13/02 NOVO NETWORKS INC DE X 12/03/02 NUANCE COMMUNICATIONS CA X X 12/10/02 NUTEK INC NV X 12/31/02 OIL DRI CORPORATION OF AMERICA DE X 12/01/02 OMTOOL LTD DE X X 12/13/02 ORTEC INTERNATIONAL INC DE X X 12/11/02 PAC-WEST TELECOMM INC X X 12/12/02 PAXSON COMMUNICATIONS CORP DE X 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