SEC NEWS DIGEST Issue 2004-62 March 31, 2004 COMMISSION ANNOUNCEMENTS SEC ANNOUNCES REGULATION NMS PUBLIC HEARINGS SCHEDULE CHANGE On March 30, the Commission announced a scheduling change to its public hearings on proposed Regulation NMS, a proposal designed to enhance and modernize the regulatory structure of the U.S. equity markets. The first hearing will take place on April 21, 2004, in New York, rather than on Thursday, April 1, 2004, in Washington, D.C. to better accommodate the schedules of participants. Subsequent hearings will be scheduled as needed. (Press Rel. 2004-43) CHESTER SPATT NAMED CHIEF ECONOMIST The Commission announced today the selection of Chester Spatt, Ph.D., as Chief Economist and Director of the Commission's Office of Economic Analysis. Spatt, 50, will join the Commission from Carnegie Mellon University where he is the Mellon Bank Professor of Finance and Director of the Center for Financial Markets at the Tepper School of Business. Spatt will succeed Lawrence E. Harris, who is returning to his research and teaching at the USC Marshall School of Business where he holds the Fred V. Keenan Chair in Finance. "I am pleased to welcome Dr. Spatt to the Commission staff at such a critical time for our financial markets. I look forward to his insight and analysis into the important issues we are facing," Chairman William H. Donaldson said. In accepting the position, Spatt said, "I am delighted to have this opportunity to join Chairman Donaldson and his outstanding staff at the Securities and Exchange Commission to work on the important issues facing America's financial markets." Spatt received his Ph.D. in Economics from the University of Pennsylvania in 1979. He has researched and written extensively on market structure, pricing and valuation, and the impact of information in the marketplace. Spatt is married to Ellen Gordon Spatt. Their son Samuel is a freshman at Brandeis University. (Press Rel. 2004-45) ENFORCEMENT PROCEEDINGS ORDER MAKING FINDINGS AND IMPOSING REMEDIAL SANCTION BY DEFAULT AGAINST KRISTIN LUCK EMERY An Administrative Law Judge has issued an Order Making Findings and Imposing Remedial Sanction By Default (Default Order) against Kristin Luck Emery (Emery). The Order Instituting Proceedings alleged that on Aug. 4, 2003, a judgment by default was entered against Emery in the U.S. District Court for the Central District of California, permanently enjoining her from violating Sections 5 and 17(a) of the Securities Act of 1933, Sections 10(b) and 15(a) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The Default Order finds these allegations to be true and bars Emery from association with any broker or dealer. (Rel. 34-49503; File No. 3-11361) ORDER MAKING FINDINGS AND IMPOSING REMEDIAL SANCTION BY DEFAULT AGAINST MARK DEYAK An Administrative Law Judge has issued an Order Making Findings and Imposing Remedial Sanction By Default (Default Order) against Mark D. Deyak (Deyak). The Order Instituting Proceedings alleged that on July 11, 2003, a judgment by default was entered against Deyak in the U.S. District Court for the Southern District of Ohio, permanently enjoining him from future violations of Section 17(a) of the Securities Act of 1933, Sections 10(b), 15(a), and 15(c) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Default Order finds the allegations to be true and bars Deyak from association with a broker or dealer. (Rel. 34-49504; File No. 3-11385) MUTUAL FUND MANAGER MFS PAYS $50 MILLION FINE TO SETTLE SEC ENFORCEMENT ACTION FIRM CHARGED WITH HAVING FAILED TO ADEQUATELY DISCLOSE ITS USE OF MUTUAL FUND BROKERAGE COMMISSIONS TO PAY FOR "SHELF SPACE" AT BROKERAGE FIRMS DISTRIBUTING ITS FUNDS The Commission today announces a settled enforcement action against Massachusetts Financial Services Company (MFS). MFS failed to adequately disclose to the Boards of Trustees of investment companies in the MFS Fund Complex (MFS Funds) and to MFS Funds' shareholders the conflict of interest created by its use of fund assets -- namely, mutual fund brokerage commissions -- to pay for "shelf space" arrangements. As part of the settlement, MFS will pay a penalty of $50 million, which will be distributed to the MFS Funds. The Commission's Order finds that from at least Jan. 1, 2000, through Nov. 7, 2003, MFS negotiated bilateral arrangements, known as "Strategic Alliances," with approximately 100 broker-dealers. In exchange for heightened visibility within the broker-dealers' distribution networks, MFS directed brokerage commissions on fund portfolio transactions to these broker-dealers. Based upon negotiated formulas, MFS paid broker- dealers anywhere from 15 to 25 basis points (bps) on mutual fund gross sales and/or 3 to 20 bps on assets held over one year. MFS satisfied the Strategic Alliances in two ways: by paying cash, or "hard dollars," and by directing brokerage commissions. When MFS used brokerage commissions to satisfy Strategic Alliances, it directed to broker- dealers commissions in an amount 1.5 times (or some other negotiated multiple) the amount it would have paid in hard dollars to satisfy the same Strategic Alliances. MFS did not adequately disclose to the fund Boards and shareholders the nature of these arrangements and the attendant conflict of interest they created. The Commission's Order finds that MFS willfully violated Section 206(2) of the Investment Advisers Act of 1940 (Advisers Act) and Section 34(b) of the Investment Company Act. Section 206(2) prohibits an investment adviser from engaging in any transaction, practice, or course of business that operates as a fraud or deceit upon its client. As a fiduciary, MFS had a duty to disclose effectively to the Boards any potential conflict of interest created by the use of fund brokerage commissions to satisfy Strategic Alliances. Section 34(b) prohibits any person from making materially misleading statements or omissions in a registration statement. Neither the MFS Funds' prospectuses or Statements of Additional Information adequately disclosed that MFS directed fund brokerage commissions to satisfy the negotiated Strategic Alliances. MFS has agreed to settle this matter, without admitting or denying the findings in the Commission's Order. The Commission's Order censures MFS and orders it to cease-and-desist from committing or causing any violations of Section 206(2) of the Advisers Act and Section 34(b) of the Investment Company Act. In addition, MFS has suspended its use of fund brokerage commissions to pay for the Strategic Alliances. MFS has also undertaken to direct an independent consultant to conduct a review of, and to provide recommendations concerning, MFS's policies and procedures with respect to its Strategic Alliances including, its disclosures to the Boards and shareholders, and to adopt the recommendations of the independent consultant. Finally, MFS will make a nominal disgorgement payment and will pay $50 million in civil penalties. Pursuant to the Fair Funds provision of the Sarbanes-Oxley Act of 2002, MFS will distribute the penalty to the MFS Funds in accordance with a distribution plan approved by the Commission. (Rel. IA-2224; IC-26409; File No. 3-11450; Press Rel. 2004-44) IN THE MATTER OF TERRY RADER On March 31, the Commission issued an Order Instituting Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions against Terry Don Rader (Rader). The Order was based upon Rader's Dec. 21, 2000, criminal conviction in a related matter in which he was sentenced to 48-month incarceration and ordered to pay $2.4 million in restitution. The Order was also based on a April 15, 2002, judgment in a related civil matter that found that Rader had violated Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and had aided and abetting violations of Sections 15(c) and 17(a) of the Exchange Act and Rules 15c3-1, 17a-3 and 17a-4 thereunder. Rader's fraud involved manipulating the price of stock in the inventory accounts of Weber Investment Company (Weber), a broker-dealer where Rader had been an executive, destroying certain of Weber's inventory runs that were required to be made and maintained and aiding and abetting Weber's net capital violations. Based upon the above, the Order permanently bars Rader from association with any broker or dealer. Rader consented to the issuance of the Order without admitting or denying any of the allegations in the civil injunctive action. (Rel. 34-49507; File No. 3-11451) SEC v. RICKY LANG AND ZION CAPITAL MANAGEMENT LLC On March 30, the Commission commenced proceedings to collect a civil penalty previously ordered in a Commission administrative proceeding against Ricky A. Lang (Lang), a resident of Lakewood, Colorado and Zion Capital Management LLC (Zion). The complaint, filed pursuant to Section 21(e) of the Securities Exchange Act of 1934 and Section 209(d) of the Investment Advisers Act, asks a federal court to order Lang and Zion to comply with the Commission's Order and pay $211,821 of disgorgement, $87,343 of prejudgment interest, and a $220,000 civil money penalty. The complaint charges that Lang and Zion failed to comply with the terms of a prior Commission order imposing remedial sanctions issued In the Matter of Ricky A. Lang, et al., Administrative Proceeding File No. 3- 10659, issued on Dec. 11, 2003. [SEC v. Ricky A. Lang and Zion Capital Management LLC, Civ. No. 04-M-0620 (D. Colo.)] (LR-18647) SEC v. ERIC E. RESTEINER, ET AL. U.S. v. ERIC EDWARD RESTEINER The Commission announced today that on March 24 the U.S. Attorney for the District of Massachusetts obtained an indictment against Eric E. Resteiner on 60 felony counts including wire fraud, mail fraud, and money laundering charges involving a fictitious investment scheme. Resteiner is a defendant in a previously filed SEC fraud action based on the same conduct. The indictment alleges that Resteiner created and executed a scheme by which he defrauded approximately 50 investors, many of whom were members of the Church of Christ Scientist (Christian Science Church), out of more than $30 million through a purported high-yield, international bank trading program. As part of this scheme, Resteiner, assisted by others, made false representations to prospective investors, including that he was one of only a few people in the world permitted to conduct "off- balance sheet" trading, that his trading program would pay annual returns of no less than 50 percent, and that investors' principal would never be at risk. The indictment further alleges that Resteiner knew that he was not a trader and had no way to generate the promised investment returns, that investors' principal was not safe, and was in fact being used to pay purported "interest" payments to investors to lure more investors into the scheme, and to support his lavish lifestyle. The indictment alleges Resteiner maintained homes in the Bahamas and in Switzerland, a yacht, an airplane, a helicopter, two Rolls Royce motor cars, two Hummer vehicles, a Porsche Carerra sports car, and other assorted vehicles. On April 16, 2001, the Commission filed a complaint in the Massachusetts federal district court against Resteiner and others charging them each with participating in the same investment scheme alleged in the indictment. On Aug. 19, 2002, the Massachusetts federal district court entered default judgments against Resteiner and another defendant, Voldemar A. VonStrasdas, in the Commission's action. The Court ordered Resteiner and VonStrasdas jointly and severally to pay disgorgement plus prejudgment interest of $25,930,895.26. In addition, the Court ordered Resteiner and VonStrasdas each to pay civil penalties of $4.4 million, and permanently enjoined each of them from violating the antifraud and other provisions of the federal securities laws. The court had previously entered judgments by consent against two other individuals involved in Resteiner's fraudulent investment scheme, Charles G. Dyer and Miles M. Harbur, and against two entities controlled by Dyer, Resource F, LLC and Bunker Hill Aviation, LLC. [SEC v. Eric E. Resteiner, et al., Civil Action No. 01-10637 (PBS) USDC for the District of Massachusetts]; [U.S. v. Eric Edward Resteiner, Criminal Action No. 04-CR-10082 (MLW) USDC for the District of Massachusetts] (LR-18648) SEC CHARGES FORMER CHIEF FINANCIAL OFFICER OF MCKESSON HBOC FOR HIS ROLE IN THE MASSIVE ACCOUNTING FRAUD The Commission today announced charges against Richard H. Hawkins, the former Chief Financial Officer of McKesson HBOC, for his role in the financial reporting fraud at the company. McKesson HBOC (since renamed McKesson Corporation), a Fortune 100 company with headquarters in San Francisco, California, was formed by the January 1999 merger of McKesson Corporation with HBO & Company (HBOC), an Atlanta, Georgia-based vendor of healthcare software. Hawkins and other top officers participated in a fraudulent scheme to artificially inflate revenue and net income of McKesson HBOC. McCall becomes the twelfth person charged by the Commission in its investigation of the long-running scheme to inflate the company's revenue and net income. Hawkins, age 53, lives in Atherton, California. [SEC v. Richard H. Hawkins, USDC, NDCA, Civil Action No. 04-1259 CW] (LR- 18649; AAE Rel. No. 1981) HOLDING COMPANY ACT RELEASES PEPCO HOLDINGS, INC., ET AL. A notice has been issued giving interested persons until April 20, 2004, to request a hearing on a proposal by Pepco Holdings, Inc. (Pepco), a registered holding company, Conectiv, a registered holding company and subsidiary of Pepco, and Atlantic City Electric Company (ACE), a subsidiary of Conectiv, to sell certain utility assets of ACE. (Rel. 35-27825) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-CHX-2003-25) and Amendments No. 1 and No. 2 thereto submitted by the Chicago Stock Exchange relating to stop order handling rules. Publication is expected in the Federal Register during the week of March 29. (Rel. 34-49496) The Commission approved a proposed rule change (SR-NASD-2003-184) submitted by the National Association of Securities Dealers requiring NASD members to review and update Executive Representative contact information on a quarterly basis. Publication of the order in the Federal Register is expected during the week of March 29. (Rel. 34- 49497) 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 PAUL SON GAMING CORP, 1700 S INDUSTRIAL ROAD, LAS VEGAS, NV, 89102, 7023842425 - 0 ($299,250.00) Equity, (File 333-114019 - Mar. 30) (BR. 05) S-8 GENITOPE CORP, 525 PENOBSCOT DR, REDWOOD CITY, CA, 94063, 6504822000 - 0 ($13,300,706.25) Equity, (File 333-114020 - Mar. 30) (BR. 01) S-4 INTERSIL CORP/DE, 1996 TEROB COURT, MILPTAS, CA, 95035, 4059451323 - 0 ($247,226,489.00) Equity, (File 333-114021 - Mar. 30) (BR. 36) S-3 WYNN RESORTS LTD, 3145 LAS VEGAS BLVD S., LAS VEGAS, NV, 89109, 7027334444 - 0 ($1,000,000,000.00) Unallocated (Universal) Shelf, (File 333-114022 - Mar. 30) (BR. 05) SB-2 POWERLINX INC, 200 MADONNA BLVD., TIERRA VERDE, FL, 33715, 7278667440 - 11,701,580 ($2,223,300.20) Equity, (File 333-114024 - Mar. 30) (BR. 02) S-8 CENTRAL FEDERAL CORP, C/O CENTRAL FEDERAL BANK, 601 MAIN ST, WELLSVILLE, OH, 43968, 3305321517 - 14,545 ($200,000.00) Equity, (File 333-114025 - Mar. 30) (BR. 07) S-1 COHEN & STEERS INC, 757 THIRD AVENUE 20TH FLOOR, NEW YORK, NY, 10017, 212 832 3232 - 0 ($100,000,000.00) Equity, (File 333-114027 - Mar. 30) (BR. 22) S-3 CYBEX INTERNATIONAL INC, 10 TROTTER DRIVE, MEDWAY, MA, 02053, 5085334300 - 0 ($585,987.60) Equity, (File 333-114028 - Mar. 30) (BR. 05) SB-2 PACIFIC GOLD CORP, 141 ADELAIDE STREET WEST, STE. 1004, TORONTO, A6, M5H 3L5, 416-214-1483 - 8,000,000 ($2,000,000.00) Equity, (File 333-114029 - Mar. 30) (BR. 05) S-8 RTW INC /MN/, 8500 NORMANDALE LAKE BLVD, STE 1400, BLOOMINGDALE, MN, 55437, 6128930403 - 0 ($321,000.00) Equity, (File 333-114030 - Mar. 30) (BR. 01) S-4 BLUE RIDGE PAPER PRODUCTS INC, 0 ($125,000,000.00) Non-Convertible Debt, (File 333-114032 - Mar. 30) (BR. 04) S-8 ALTIRIS INC, 588 WEST 400 SOUTH, LINDON, UT, 84042, 8018052400 - 0 ($32,167,227.00) Equity, (File 333-114033 - Mar. 30) (BR. 03) S-8 TETRA TECHNOLOGIES INC, 25025 I-45N, THE WOODLANDS, TX, 77380, 2813671983 - 450,000 ($8,921,160.00) Equity, (File 333-114034 - Mar. 30) (BR. 02) S-3 NEUROBIOLOGICAL TECHNOLOGIES INC /CA/, 5102158000 - 0 ($20,168,240.00) Equity, (File 333-114035 - Mar. 30) (BR. 01) S-8 NUCLEAR SOLUTIONS INC, 1050 CONNECTICUT AVENUE, N.W.,SUITE 1000, WASHINGTON, DC, 20036, 2027723133 - 5,000,000 ($1,100,000.00) Equity, (File 333-114036 - Mar. 30) (BR. 01) SB-2 AUTOINFO INC, PO BOX 4383, STAMFORD, CT, 06907-0383, 2019301800 - 3,633,333 ($2,361,666.00) Equity, (File 333-114037 - Mar. 30) (BR. 05) S-3 HANGER ORTHOPEDIC GROUP INC, TWO BETHESDA METRO CENTER, SUITE 1300, BETHESDA, MD, 20814, 3019860701 - 9,637,500 ($164,897,625.00) Equity, (File 333-114038 - Mar. 30) (BR. 01) S-8 MODEM MEDIA INC, 230 EAST AVENUE, NORWALK, CT, 06855, 2032997000 - 800,000 ($5,220,000.00) Equity, (File 333-114039 - Mar. 30) (BR. 08) S-8 COASTAL FINANCIAL CORP /DE, 2619 NORTH OAK, MYRTLE BEACH, SC, 29577-3129, 8434485151 - 525,000 ($7,948,500.00) Equity, (File 333-114040 - Mar. 30) (BR. 07) S-4 PLY GEM INDUSTRIES INC, 777 THIRD AVE, NEW YORK, NY, 10017-1401, 2128321550 - 0 ($225,000,000.00) Non-Convertible Debt, (File 333-114041 - Mar. 30) (BR. 06) S-4 AMERCO /NV/, 1325 AIRMOTIVE WAY STE 100, RENO, NV, 89502, 7756886300 - 80,000,000 ($80,000,000.00) Non-Convertible Debt, (File 333-114042 - Mar. 30) (BR. 05) S-1 WORLDSPAN TECHNOLOGIES INC, 300 GALLERIA PARKWAY N.W., ATLANTA, GA, 30539-3196, 7705637451 - 0 ($315,000,000.00) Equity, (File 333-114043 - Mar. 30) (BR. ) S-2 EDGAR ONLINE INC, 50 WASHINGTON ST, NORWALK, CT, 06854, 2038525666 - 0 ($13,151,250.00) Other, (File 333-114044 - Mar. 30) (BR. 08) S-3 ON SEMICONDUCTOR CORP, 5005 EAST MCDOWELL ROAD, PHOENIX, AZ, 85008, 6022446600 - 0 ($764,482,227.00) Equity, (File 333-114045 - Mar. 30) (BR. 36) S-3 FIBERNET TELECOM GROUP INC\, 570 LEXINGTON AVENUE, 3RD FLOOR, NEW YORK, NY, 10022, 2124056200 - 11,684,000 ($15,539,720.00) Equity, (File 333-114046 - Mar. 30) (BR. 37) S-8 EYI INDUSTRIES INC, 3960 HOWARD HUGHES PARKWAY, SUITE 500, LAS VEGAS, NV, 89109, 4032474630 - 25,000,000 ($6,750,000.00) Equity, (File 333-114047 - Mar. 30) (BR. 09) S-3 MEDAREX INC, 707 STATE ROAD 206, PRINCETON, NJ, 08540, 9087136001 - 0 ($21,986,000.00) Debt Convertible into Equity, (File 333-114048 - Mar. 30) (BR. 01) S-3 CARRAMERICA REALTY CORP, 1850 K STREET NW, SUITE 500, WASHINGTON, DC, 20006, 2027297500 - 1,000,000,000 ($1,000,000,000.00) Equity, (File 333-114049 - Mar. 30) (BR. 08) N-2 NUVEEN CONNECTICUT DIVIDEND ADVANTAGE MUNICIPAL FUND 4, 1,000 ($15,000.00) Equity, (File 333-114050 - Mar. 30) (BR. ) S-8 ULTRA CLEAN HOLDINGS INC, 3,672,770 ($19,465,154.00) Equity, (File 333-114051 - Mar. 30) (BR. 36) N-2 NUVEEN ARIZONA DIVIDEND ADVANTAGE MUNICIPAL FUND 4, 1,000 ($15,000.00) Equity, (File 333-114052 - Mar. 30) (BR. ) N-2 NUVEEN CALIFORNIA MUNICIPAL HIGH INCOME OPPORTUNITY FUND, 1,000 ($15,000.00) Equity, (File 333-114053 - Mar. 30) (BR. ) S-3 FIRST HORIZON PHARMACEUTICAL CORP, 6195 SHILOH ROAD, ,, ALPHARETTA, GA, 30005, 0 ($150,000,000.00) Debt Convertible into Equity, (File 333-114054 - Mar. 30) (BR. 01) S-4 ECHOSTAR DBS CORP, 9601 S. MERIDIAN BLVD., ENGLEWOOD, CO, 80112, 3037231277 - 0 ($2,500,000,000.00) Non-Convertible Debt, (File 333-114055 - Mar. 30) (BR. 37) N-2 NUVEEN MASSACHUSETTS DIVIDEND ADVANTAGE MUNICIPAL FUND 2, 333 WEST WACKER DRIVE, CHICAGO, IL, 60606, 3129178146 - 1,000 ($15,000.00) Equity, (File 333-114056 - Mar. 30) (BR. 18) N-2 NUVEEN VIRGINIA DIVIDEND ADVANTAGE MUNICIPAL FUND 3, 333 WEST WACKER DRIVE, CHICAGO, IL, 60606, 3129178146 - 1,000 ($15,000.00) Equity, (File 333-114057 - Mar. 30) (BR. ) S-1 SERVICEWARE TECHNOLOGIES INC/ PA, ONE NORTH SHORE CENTRE, 12 FEDERAL STREET, SUITE 503, PITTSBURGH, PA, 15212, 4122224050 - 33,815,406 ($23,240,630.00) Equity, (File 333-114058 - Mar. 30) (BR. 03) 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 ------------------------------------------------------------------------------------------------ AAIPHARMA INC DE X X 03/29/04 AASTROM BIOSCIENCES INC MI X X 03/30/04 ABLEAUCTIONS COM INC FL X X 03/29/04 ABOVENET INC DE X X 03/30/04 ACCENTURE LTD X 03/30/04 ACCENTURE LTD X 03/30/04 ACCENTURE SCA X 03/30/04 ACCENTURE SCA X 03/30/04 ACCESSPOINT CORP /NV/ NV X 03/29/04 ADZONE RESEARCH INC DE X 03/29/04 AFC ENTERPRISES INC MN X X 03/29/04 ALLIANCE CAPITAL MANAGEMENT HOLDING L DE X X 03/29/04 ALLIANCE CAPITAL MANAGEMENT L P DE X X 03/29/04 AMCAST INDUSTRIAL CORP OH X 03/23/04 AMERICAN COMMUNITY PROPERTIES TRUST MD X X 03/30/04 AMERICAN HOME MORTGAGE SECURITIES LLC DE X X 03/30/04 AMERICAN HOMEPATIENT INC DE X X 03/29/04 AMERICAN PHYSICIANS SERVICE GROUP INC TX X 03/30/04 AMERICAN RESTAURANT GROUP INC DE X X 03/30/04 AMERICREDIT FINANCIAL SERVICES INC DE X X 03/29/04 ANGELO & MAXIES INC DE X X 03/25/04 APARTMENT INVESTMENT & MANAGEMENT CO MD X 03/26/04 ARC WIRELESS SOLUTIONS INC UT X X 03/30/04 ARGENT SECURITIES INC X X 03/30/04 ARIAD PHARMACEUTICALS INC DE X X 03/30/04 ARLINGTON HOSPITALITY INC DE X X 03/29/04 ASSET BACKED FUNDING CORP DE X X 03/29/04 ASSET-BACKED CERTIFICATES SERIES 2004 DE X 03/25/04 AVNET INC NY X 03/29/04 AXONYX INC NV X X 01/15/04 AMEND BANK JOS A CLOTHIERS INC /DE/ DE X 03/29/04 BANK OF AMERICA CORP /DE/ DE X X 03/30/04 BASSETT FURNITURE INDUSTRIES INC VA X 03/25/04 BEAR STEARNS ASSET BACKED FUND INC WH DE X X 04/15/03 BEAR STEARNS ASSET BACKED SECURITIES DE X X 03/26/04 BERKSHIRE HILLS BANCORP INC X X 03/30/04 BLUE RIVER BANCSHARES INC IN X X 03/30/04 BLUESTONE VENTURES INC X X 03/11/04 BOMBARDIER RECEIVABLES MASTER TRUST I DE X 01/31/03 BOMBARDIER RECEIVABLES MASTER TRUST I DE X 07/31/03 BOOTS & COOTS INTERNATIONAL WELL CONT DE X 03/24/04 BOSTON BEER CO INC MA X 03/29/03 BRESLER & REINER INC DE X X 12/31/03 BSQUARE CORP /WA WA X X 03/30/04 CAESARS ENTERTAINMENT INC DE X X 03/29/04 CAMDEN NATIONAL CORP ME X 03/30/04 CARDIMA INC DE X X 03/30/04 CARDIODYNAMICS INTERNATIONAL CORP CA X X X 03/22/04 CARMAX INC VA X 03/30/04 CEDAR FAIR L P DE X 03/29/04 CELTRON INTERNATIONAL INC NV X 01/15/04 CELTRON INTERNATIONAL INC NV X 03/01/04 AMEND CENTROID CONSOLIDATED MINES CO X 03/30/04 CENTURY ALUMINUM CO DE X X 03/29/04 CENTURY ALUMINUM CO DE X 03/16/04 AMEND CHEESECAKE FACTORY INCORPORATED DE X 03/30/04 CHRISKEN GROWTH & INCOME LP II DE X 03/30/04 COFFEE EXCHANGE INC X X X 03/15/04 COGENT COMMUNICATIONS GROUP INC X X 01/08/04 AMEND COLE NATIONAL CORP /DE/ DE X X 03/30/04 COLE NATIONAL GROUP INC DE X X 03/30/04 COLONIAL COMMERCIAL CORP NY X 03/30/04 COLONIAL PROPERTIES TRUST AL X 03/30/04 COLONIAL REALTY LIMITED PARTNERSHIP DE X 03/30/04 COMMONWEALTH BIOTECHNOLOGIES INC VA X 03/29/04 COMMONWEALTH BIOTECHNOLOGIES INC VA X 03/30/04 COMMUNITY FINANCIAL HOLDING CO INC GA X 03/26/04 COMPUSONICS VIDEO CORP CO X 03/30/04 CONNECTICUT BANCSHARES INC/DE DE X X 03/30/04 CORE MOLDING TECHNOLOGIES INC DE X X 03/30/04 COVANTA ENERGY CORP DE X X 03/30/04 COVER ALL TECHNOLOGIES INC DE X X 03/30/04 CRITICAL PATH INC CA X X 03/29/04 CRONOS GROUP N4 X X 03/29/04 CWABS INC DE X X 03/30/04 CWABS INC DE X X 03/30/04 CWABS INC DE X X 03/29/04 CWABS INC DE X X 03/30/04 CWALT INC X 03/30/04 CWALT INC X 03/30/04 CWALT INC X 03/30/04 CWALT INC X X 03/30/04 CWALT INC X X 03/30/04 CWMBS INC DE X 03/30/04 CWMBS INC DE X X 03/30/04 CWMBS INC DE X X 03/26/04 DEUTSCHE COMMERCIAL MORTGAGE PASS THR DE X X 03/17/04 DEUTSCHE MORTGAGE SECURITIES INC X X 03/30/04 DEUTSCHE MORTGAGE SECURITIES INC X X 03/30/04 DEUTSCHE RECREATIONAL ASSET FUNDING C NV X 03/30/04 DIAMOND HILL INVESTMENT GROUP INC OH X 03/29/04 DIGITAL RECORDERS INC NC X 03/30/04 DISCOVERY LABORATORIES INC /DE/ DE X X 12/31/03 DISTINCTIVE DEVICES INC NY X 01/14/04 AMEND DOV PHARMACEUTICAL INC DE X X 03/30/04 DPL INC OH X X 03/25/04 DPL INC OH X X 03/30/04 DRACO HOLDING CORP/NV NV X X 03/29/04 DRESSER INC DE X 03/30/04 DVI 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