SEC NEWS DIGEST Issue 2002-54 March 20, 2002 COMMISSION ANNOUNCEMENTS PITT ANNOUNCES SPECIAL STUDY OF SEC OPERATIONS, RESOURCES Chairman Harvey L. Pitt today announced the commencement of a four-month internal special study to examine the Commission's operations, efficiency, productivity, and resources. "Starting with my confirmation hearing last summer, I have said on several occasions that I am committed to undertaking a thorough review of the Commission's operations, effectiveness, and resource needs to see whether we can improve the quality and level of our service to investors and other constituencies while we also institute meaningful efficiencies," Pitt said. "With the events of September 11, the loss of our Northeast Regional Office in New York, the Enron and Global Crossing bankruptcies and ongoing investigations, as well as the implications of the recent indictment of Andersen for Andersen's clients, we have not been able to begin such a review. However, these events and the continuing extraordinary demands on our resources confirm my initial view and demonstrate why we must begin this study immediately. "Two weeks ago, in the face of an enormous surge in our enforcement, accounting, and disclosure activities, I asked Congress, after consulting with the Office of Management and Budget, to increase our staffing level by 100," Pitt said. "The special study will enable us to ascertain whether we need staffing and other resources beyond the amount we have requested, or whether more efficient use of existing staffing and other resources may meet our needs. "As the President has made clear, we cannot allow our current resource situation to impede our primary mission of protecting investors and I have assured him personally that the staff of the Commission will continue to perform our responsibilities with the effort and dedication for which the agency is known. I firmly believe that this special study is a crucial step in ensuring a strong, vibrant and efficient SEC." In a report earlier this month, the U.S. General Accounting Office concluded that strategic planning could help the agency better identify and manage its resource needs. The special study is intended, in part, to implement the GAO's recommendation. "Findings in the GAO report go to the core of my view that government is a service business, consistent with our overriding investor protection mission," Pitt said. "Being a service business does not mean saying `yes' to any and all comers. It does mean that we, as public servants, have an obligation to reach decisions and provide answers as quickly and as efficiently as possible so that government does not end up inadvertently impeding a vibrant and growing economy. The promptness with which we respond to our many constituencies is one of several objectives of this study." The special study will be conducted by mid- and senior-level staff from divisions and offices throughout the agency with working experience in more than one of the major divisions or offices. An outside consultant will assist the special study group throughout its effort. Commission staff leading the study have already apprised the GAO and the OMB of this effort and solicited their views, and intend to continue to do so throughout the study. Comments from the public on the special study should be directed to SpecialStudy@sec.gov. (Press Rel. 2002-42) DEPUTY CHIEF ACCOUNTANT JOHN MORRISSEY TO TESTIFY Deputy Chief Accountant John M. Morrissey will testify on Thursday, March 21, before the House Committee on Financial Services' Subcommittee on Oversight and Investigations. The hearing relates to accounting and the Global Crossing bankruptcy. The hearing will begin at 10:00 a.m. in Room 2220 of the Rayburn House Office Building. CHANGE IN THE MEETING: ADDITIONAL ITEM The following item was added to the closed meeting held on Tuesday, March 12, 2002: Regulatory matter concerning financial markets. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 942-7070. ENFORCEMENT PROCEEDINGS SEC v. RICHARD GOETTLICH, ET AL. The Commission announced today that First Interregional Equity Corp. (FIEC), a registered broker-dealer now in Securities Investor Protection Company (SIPC) liquidation, and First Interregional Advisors Corp. (FIAC), formerly an equipment lease finance company and now a debtor in bankruptcy proceedings under Chapter 11, agreed to settle a civil action charging FIEC and FIAC with participating in a massive "Ponzi" scheme that resulted in investor losses of over $100 million. In a complaint for injunctive and other relief filed on March 6, 1997, the Commission alleges, among other things, that defendants FIEC, FIAC and their former President, Richard Goettlich (Goettlich), defrauded investors by offering and selling purported interests in equipment leases. Specifically, the defendants systematically purported to assign the entire receivable streams from individual equipment leases to investors after assigning them to one or more prior investors. As a result of the fraud, FIEC, FIAC and Goettlich obtained approximately $295 million from investors -- an amount that exceeded FIAC's actual lease receivable inventory by over $100 million. The Commission's complaint charged FIEC, FIAC and Goettlich, with violations of Section 17(a) of the Securities Act of 1933 (Securities Act) and Sections 10(b) of the Exchange Act and Rule 10b-5, and as to FIEC, violations of Section 15(c)(1) of the Exchange Act and Rule 15c1- 2. When the action was commenced, the Commission obtained emergency relief to halt the fraud, including temporary restraining orders, preliminary injunctions, the appointment of receivers and asset freezes. In addition, the Commission sought civil penalties and disgorgement of the defendants' ill-gotten profits. Without admitting or denying the charges brought against them, the Chapter 11 Trustee for FIAC and the Trustee appointed under the Securities Investor Protection Act (SIPA) for FIEC consented to the entry of final consent judgments permanently enjoining them from violations of the antifraud provisions of the federal securities law on February 26, 2001 and December 21, 2001, respectively. On May 20, 1999, the Court entered a final judgment by default against Richard Goettlich, which permanently enjoined him from future violations of the antifraud provisions of the federal securities laws, ordered him to disgorge $123,900,000 in ill-gotten gains plus $23,275,277 in prejudgment interest; and required him to pay $123,900,000 in civil penalties. The default judgment was entered after Goettlich failed to answer or otherwise respond to the Commission's complaint. In a separate action, the Commission has charged two other individuals for their roles in the FIAC-FIEC "Ponzi" scheme -- Anthony Gianninoto, formerly a financial operations principal of FIAC and FIEC, and Eileen Laine, formerly a data processing manager for those companies. The Commission's case against those two individuals, who have also pleaded guilty to criminal charges arising out of this fraud, remains pending. For more information see Litigation Release Nos. 15276, 15979 and 16160. [SEC v. Richard Goettlich, et al., 97 Civ. 1144 (JAG)(D.N.J.)] (LR- 17421) SEC BRINGS EMERGENCY ENFORCEMENT ACTION AGAINST FLORIDA CHECK CASHING BUSINESS AND AFFILIATES On March 19, the Commission filed an emergency enforcement action in the United States District Court for the Southern District of Florida against ACE Payday Plus, LLC, d/b/a ACE Payday Plus II, LLC (Ace Payday), a start-up company purportedly offering "check cashing" and "payday advance" services; ACE Management, LLC and ACE Payday Management, Inc., two entities separately identified as Ace Payday's Manager; and James Bianco (Bianco), who controlled Ace Payday and its affiliates. The Commission alleges that defendants raised at least $800,000 from at least 30 investors by fraudulently offering and selling membership units in Ace Payday through telemarketers called "independent sales offices" or "ISOs." The Complaint alleges that defendants told investors that 90% of the offering proceeds would be used to develop Ace Payday's business when, in truth, 40% to 45% went to the ISOs as sales commissions. The complaint also alleges that defendants lured investors by promising excessive investment returns and by baselessly projecting wildly optimistic profits of up to 720% per year. On the Commission's motion, the court issued an order temporarily restraining defendants from violating the antifraud and registration provisions of the federal securities laws, freezing defendants' assets, and granting other emergency relief. A hearing on the Commission's motion for a preliminary injunction is scheduled for April 5, 2002. The complaint names as defendants: Ace Payday, a Florida limited liability company headquartered in North Miami Beach, Florida. Bianco, a resident of North Miami Beach, Florida, and the chief executive of Ace Payday, Ace Management, LLC, and Ace Payday Management, Inc. Ace Management, LLC, identified in the offering materials as a Florida limited liability company, Ace Payday's "Manager," and "a professional payday advance and check cashing Management Co." Ace Payday Management, Inc., a Florida corporation identified on Ace Payday's Florida state filings as the LLC manager for Ace Payday. The complaint alleges that: Defendants have conducted the offering by means of various written materials, which they sent to prospective investors at the direction of the ISOs. In these materials, defendants describe Ace Payday as a start- up company in the business of providing "retail payday advance" and "check cashing" services, claim that check cashing is possibly "the fastest growing industry in America today," and encourage investors to "[t]ake advantage of participating in this lucrative industry." Defendants project that the company's payday loan operations will yield "an average of up to 360% profit per year" and that the company's check cashing operations will generate "up to 720% per year." They offer investors (a) interest at the rate of 20% per annum to be paid at a rate of 5% each quarter for three years, and (b) a pro-rata share of the company's profits. In truth, between 40% and 45% of the offering proceeds have been used to compensate the ISO's, which act as unregistered brokers soliciting unsophisticated investors. Defendants have no basis for promising 20% interest payable quarterly or projecting such optimistic profits - especially now, as Ace Payday already has failed to meet its quarterly obligations to investors. The Commission's complaint charges all of the defendants with violating the antifraud and registration provisions of the federal securities laws, specifically Sections 5 (a), 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. In addition to the emergency relief described above, the Complaint seeks permanent injunctions prohibiting future violations of the securities laws, disgorgement, and civil penalties. [SEC v. ACE Payday Plus, LLC d/b/a ACE Payday Plus II, LLC, ACE Management, LLC, ACE Payday Management, Inc., and James Bianco, Case No. 1-02-20858-Civ.- Ungaro-Benages (S.D. Fla.)] (LR-17422); (Press Rel. 2002-41) FINAL JUDGMENT ENTERED AGAINST NEW YORK INVESTMENT ADVISER HENRY WEINGARTEN The Commission announced today that the Honorable Alan G. Schwartz of the United States District Court for the Southern District of New York has entered a Final Judgment against New York investment adviser Henry Weingarten. In its complaint, the Commission alleges, among other things, that Weingarten violated Section 17(b) of the Securities Act of 1933 and Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. Weingarten consented, without admitting or denying the Commission's allegations, to be permanently enjoined from violating these provisions and to pay a $15,000 civil penalty. The Commission's complaint charges that Weingarten failed to disclose that he was paid 250,000 shares of U.N. Dollars (UNDR) stock to promote the company's securities on his stock-picking Internet website, Afund.com, and in subscriber newsletters. The complaint also alleges that after having been compensated to promote UNDR's securities, Weingarten purchased $75,000 worth of UNDR securities for his investment advisory clients, without disclosing his conflict of interest to them, and without disclosing that he was paid 250,000 shares of UNDR stock (SEC v. U.N. Dollars Corp., et al, Civil Action No. 01 CV 9059, USDC, SDNY; LR-17177). In a related administrative proceeding, instituted on March 19, 2002, Weingarten was censured and ordered to comply with certain undertakings, including the requirement that he provide copies of the Commission's Order to his actual and prospective clients for the period of one year. Weingarten consented to the Order without admitting or denying the Commission's findings. [SEC v. U.N. Dollars Corp., et al, Civil Action No. 01 CV 9059, (AGS) USDC, SDNY] (LR-17423); (Administrative Proceeding In the Matter of Henry Weingarten - Rel. IA-2019; File No. 3-10728) Bottom of Form INVESTMENT COMPANY ACT RELEASES GOLDMAN, SACHS & CO., ET AL. An order has been issued on an application filed by Goldman, Sachs & Co., et al., under Sections 6(c), 12(d)(1)(J), and 17(b) of the Investment Company Act and under Rule 17d-1 under the Act. The order permits certain registered investment companies to pay an affiliated lending agent a fee based on a share of the revenue derived from securities lending activities; the registered investment companies to use cash collateral from securities lending transactions (Cash Collateral) to purchase shares of certain money market funds and private investment companies; the registered investment companies to lend portfolio securities to affiliated broker-dealers; and the affiliated broker-dealers to engage in principal transactions with, and receive brokerage commissions from, certain registered investment companies that are affiliated with the broker-dealers solely as a result of investing Cash Collateral in the money market funds or private investment companies. (Rel. IC-25466 - March 19) HOLDING COMPANY ACT RELEASES POWERGEN PLC An order has been issued authorizing Powergen plc, a registered holding company, to solicit proxies from its shareholders relating to its proposed acquisition by E.ON AG. (Rel. 35-27504; International Series Release No. 1256) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change filed by the Philadelphia Stock Exchange (SR-Phlx-2001-33) relating to solicitation of trading interest on the Exchange floor. (Rel. 34-45573) The Commission approved a proposed rule change and Amendment No. 1 thereto and granted accelerated approval to Amendment No. 2 thereto submitted under Section 19(b)(1) of the Securities Exchange Act of 1934 by the Chicago Board Options Exchange (SR-CBOE-2001-63) relating to AutoQuote parameters. (Rel. 34-45574) The Commission approved a proposed rule change submitted under Section 19(b)(1) and Rule 19b-4 of the Securities Exchange Act of 1934 by the Municipal Securities Rulemaking Board (SR-MSRB-2002-01) with regards to Rule G-17, on disclosure of material facts. (Rel. 34-45591) 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 BENCHMARK ELECTRONICS INC, 3000 TECHNOLOGY DRIVE, ANGLETON, TX, 77515, 9798496550 - 0 ($250,000,000.00) Other, (File 333-84488 - Mar. 19) (BR. 36) S-8 CENTURY LABORATORIES INC, 612 BOBELAINE DRIVE, -, SANTA ROSA, CA, 95404, 818-242-1490 - 86,400 ($86,400.00) Equity, (File 333-84490 - Mar. 19) (BR. 09) S-1 ACCENTURE LTD, CEDAR HOUSE, 41 CEDAR AVE., HAMILTON, A1, 00000, 115,000,000 ($3,291,300,000.00) Equity, (File 333-84492 - Mar. 19) (BR. 08) S-3 TUESDAY MORNING CORP/DE, 14621 INWOOD RD, DALLAS, TX, 75244, 2143873562 - 0 ($135,205,500.00) Equity, (File 333-84496 - Mar. 19) (BR. 02) S-8 OMNICOM GROUP INC, 437 MADISON AVE, NEW YORK, NY, 10022, 2124153700 - 5,765,325 ($535,454,559.38) Equity, (File 333-84498 - Mar. 19) (BR. 02) S-8 HARMONY TRADING CORP, 8 HARMONY LANE, 914-686-8255, HARTSDALE, NY, 10530, 0 ($67,500.00) Equity, (File 333-84504 - Mar. 19) (BR. 02) S-4 BIW LTD, 230 BEAVER ST, ANSONIA, CT, 06401, 2037351888 - 2,042,880 ($37,027,200.00) Equity, (File 333-84508 - Mar. 19) (BR. ) S-8 ZEBRA TECHNOLOGIES CORP/DE, 333 CORPORATE WOODS PKWY, VERNON HILLS, IL, 60061, 7086346700 - 0 ($127,057,500.00) Equity, (File 333-84512 - Mar. 19) (BR. 36) S-3 OMI CORP/M I, ONE STATION PLACE, 90 PARK AVE, STAMFORD, CT, 60902-6800, 2036026700 - 7,038,796 ($25,480,442.00) Equity, (File 333-84514 - Mar. 19) (BR. 05) S-8 FLORIDAFIRST BANCORP INC, 205 EAST ORANGE ST, LAKELAND, FL, 33801, 8636886811 - 440,713 ($7,322,559.00) Equity, (File 333-84516 - Mar. 19) (BR. 07) S-8 COAST BANCORP/CA, 5538 HIGUERA STREET, SAN LUIS OBISPO, CA, 93401, 8055410400 - 0 ($3,151,750.00) Equity, (File 333-84518 - Mar. 19) (BR. 07) S-8 DIMENSIONAL VISIONS INC/ DE, 2301 WEST DUNLAP, SUITE 207, PHOENIX, AZ, 85021, 6029971990 - 12,000,000 ($48,000.00) Equity, (File 333-84520 - Mar. 19) (BR. 05) S-8 OPENWAVE SYSTEMS INC, 800 CHESAPEAKE DRIVE, REDWOOD CITY, CA, 94063, 6505620200 - 0 ($11,340,000.00) Equity, (File 333-84522 - Mar. 19) (BR. 03) SB-2 911 PERFORMANCE INC, 701 39TH STREET NORTH, MANDAN, ND, 58554, 701-663-7776 - 0 ($50,000.00) Equity, (File 333-84524 - Mar. 19) (BR. ) S-8 SORRENTO NETWORKS CORP, 9990 MESA RIM ROAD, SAN DIEGO, CA, 92121, 3105814030 - 8,797,480 ($193,558,272.00) Equity, (File 333-84526 - Mar. 19) (BR. 37) S-3 SWIFT ENERGY CO, 16825 NORTHCHASE DR STE 400, HOUSTON, TX, 77060, 2818742700 - 220,000 ($4,072,200.00) Equity, (File 333-84530 - Mar. 19) (BR. 04) S-4 IVILLAGE INC, 500-512 SEVENTH AVE, NEW YORK, NY, 10018, 2126040963 - 2,692,308 ($2,370,229.00) Equity, (File 333-84532 - Mar. 19) (BR. 05) S-8 RRUN VENTURES NETWORK INC, 4TH FLOOR 62 W 8TH AVENU, VANCOUVER, BRITISH COLUMBIA CN, A1, 6046826541 - 500,000 ($170,000.00) Equity, (File 333-84536 - Mar. 19) (BR. 09) N-2 BLACKROCK VIRGINIA MUNICIPAL BOND TRUST, 345 PARK AVENUE, NEW YORK, NY, 10154, 2127545300 - 4,000,000 ($60,000,000.00) Equity, (File 333-84538 - Mar. 19) (BR. ) N-2 BLACKROCK CALIFORNIA MUNICIPAL BOND TRUST, 345 PARK AVENUE, NEW YORK, NY, 10154, 2127545300 - 4,000,000 ($60,000,000.00) Equity, (File 333-84540 - Mar. 19) (BR. ) N-2 BLACKROCK NEW JERSEY MUNICIPAL BOND TRUST, 345 PARK AVENUE, NEW YORK, NY, 10154, 2127545300 - 4,000,000 ($60,000,000.00) Equity, (File 333-84542 - Mar. 19) (BR. ) N-2 BLACKROCK MARYLAND MUNICIPAL BOND TRUST, 345 PARK AVENUE, NEW YORK, NY, 10154, 2127545300 - 4,000,000 ($60,000,000.00) Equity, (File 333-84544 - Mar. 19) (BR. ) N-2 BLACKROCK FLORIDA MUNICIPAL BOND TRUST, 345 PARK AVENUE, NEW YORK, NY, 10154, 2127545300 - 4,000,000 ($60,000,000.00) Equity, (File 333-84546 - Mar. 19) (BR. ) S-3 REGENT COMMUNICATIONS INC, 100 EAST RIVERCENTER BOULEVARD, 9TH FLOOR, COVINGTON, KY, 41011, 6062920030 - 0 ($250,000,000.00) Unallocated (Universal) Shelf, (File 333-84548 - Mar. 19) (BR. 37) SB-2 ENTERTAINMENT TECHNOLOGIES & PROGRAMS INC, 16055 SPACE CENTER BLVD, SUITE 230, HOUSTON, TX, 77062, 2814866115 - 0 ($512,512.26) Equity, (File 333-84550 - Mar. 19) (BR. 04) S-3 ELECTRO SCIENTIFIC INDUSTRIES INC, 13900 NW SCIENCE PARK DR, PORTLAND, OR, 97229, 5036414141 - 0 ($150,000,000.00) Debt Convertible into Equity, (File 333-84552 - Mar. 19) (BR. 36) S-3 US SEARCH CORP COM, 5401 BEETHOVEN ST, LOS ANGELES, CA, 90066, 3103026300 - 0 ($39,007,239.00) Equity, (File 333-84554 - Mar. 19) (BR. 08) S-4 UNIONBANCAL CORP, 400 CALIFORNIA STREET, SAN FRANCISCO, CA, 94104-1476, 4157652969 - 1,168,090 ($16,424,464.00) Equity, (File 333-84560 - Mar. 19) (BR. 07) 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 ------------------------------------------------------------------------------------ ACCELIO CORP A1 X X 03/08/02 ACCUIMAGE DIAGNOSTICS CORP NV X X 03/19/02 AGTSPORTS INC CO X X X 03/08/02 ALCOA INC PA X X 03/18/02 ALLTEL CORP DE X X 03/19/02 AMC ENTERTAINMENT INC DE X X 03/28/02 AMERICAN COMMUNITY BANCSHARES INC NC X 03/18/02 AMERICAN CRYSTAL SUGAR CO /MN/ MN X 03/19/02 AMERICAN EXPRESS CREDIT CORP DE X 03/19/02 AMERUS GROUP CO/IA IA X X 02/28/02 AMEND ANGELCITI MULTIMEDIA INC NV X 12/01/01 ARC WIRELESS SOLUTIONS INC UT X X 03/19/02 ASHTON TECHNOLOGY GROUP INC DE X X 01/30/02 AMEND AUDIOVOX CORP DE X X 03/19/02 AUTHENTIDATE HOLDING CORP DE X X 03/12/02 AUXER GROUP INC DE X 03/19/02 BALTIMORE GAS & ELECTRIC CO MD X X 03/19/02 BSQUARE CORP /WA WA X 03/10/02 CBQ INC CO X 11/13/00 AMEND CDW COMPUTER CENTERS INC IL X 03/31/02 CENDANT CORP DE X X 03/19/02 CHELL GROUP CORP NY X X 03/15/02 AMEND CHIQUITA BRANDS INTERNATIONAL INC NJ X X 03/19/02 CIMA LABS INC DE X X 03/18/02 CIRTRAN CORP NV X X 03/31/02 CNH CAPITAL RECEIVABLES INC DE X X 03/18/02 COLUMBUS NETWORKS CORP NV X 01/15/02 AMEND COMMONWEALTH BANCORP INC PA X X 03/19/02 COMPUCREDIT CORP GA X 03/12/02 CONNETICS CORP DE X X 12/21/01 AMEND COVANTA ENERGY CORP DE X X 03/14/02 DECORIZE INC DE X X 03/18/02 DELTA AIR LINES INC /DE/ DE X X 03/19/02 DENDRITE INTERNATIONAL INC NJ X X 02/20/02 DIAL CORP /NEW/ DE X X 03/19/02 DIAMOND EQUITIES INC NV X 03/18/02 DRESSER INC DE X X 03/19/02 DST SYSTEMS INC DE X X 03/19/02 AMEND DYNCORP DE X 03/19/02 DYNEGY INC /IL/ IL X X 03/15/02 EMPIRE ENERGY CORP UT X X 03/13/02 ENVIRONMENTAL OIL PROCESSING TECHNOLO UT X X 03/12/02 ENZON INC DE X 03/18/02 EOG RESOURCES INC DE X 03/18/02 EQCC ASSET BACKED CORP DE X X 03/19/02 ESTEE LAUDER COMPANIES INC DE X 03/18/02 EXCHANGE APPLICATIONS INC DE X 03/18/02 FINISAR CORP DE X X 03/15/02 FIRST SOUTHERN BANCSHARES INC/DE DE X X 03/19/02 FORTUNE BRANDS INC DE X X 03/19/02 GENERAL DATACOMM INDUSTRIES INC DE X 03/31/02 AMEND GOLDMAN SACHS GROUP INC/ DE X 03/19/02 HARRIS INTERACTIVE INC DE X X 03/15/02 HEALTHCARE INTEGRATED SERVICES INC DE X 03/19/02 AMEND HOMESTORE COM INC DE X X 03/19/02 HYPERTENSION DIAGNOSTICS INC /MN MN X X 03/15/02 INTERNET RECREATION INC X X 03/19/02 IVEX PACKAGING CORP /DE/ DE X X 03/18/02 JORE CORP MT X 02/28/02 KAMAN CORP CT X 03/14/02 KANAKARIS WIRELESS NV X X 03/04/02 LCA VISION INC DE X X 03/18/02 LEVI STRAUSS & CO DE X X 03/19/02 LONE STAR TECHNOLOGIES INC DE X 03/20/02 MILESTONE CAPITAL INC CO X 01/03/02 AMEND MOHAWK INDUSTRIES INC DE X X 03/19/02 MORGAN STANLEY DEAN WITTER CAP I INC DE X X 03/19/02 N-VIRO INTERNATIONAL CORP DE X 03/07/02 NATHANS FAMOUS INC DE X X 03/15/02 NETGURU INC DE X 03/19/02 NEW ENGLAND BUSINESS SERVICE INC DE X 03/19/02 NEXTGEN COMMUNICATIONS CORP DE X X X 02/22/02 NISSAN AUTO RECEIVABLES 2001-B OWNER DE X 03/15/02 NISSAN AUTO RECEIVABLES 2002-A OWNER DE X 03/15/02 NISSAN AUTO RECEIVABLES II 2001-C OWN DE X 03/15/02 NORTHWEST AIRLINES CORP DE X 03/19/02 NOVASTAR MORTGAGE FUNDING CORP DE X 03/18/02 OHIO CASUALTY CORP OH X X 03/19/02 OXIS INTERNATIONAL INC DE X X 03/07/02 PARADYNE NETWORKS INC DE X X 03/05/02 PAULA FINANCIAL DE X 03/12/02 PAYCHEX INC DE X 03/19/02 PC EPHONE INC NV X X X 02/22/02 PENTASTAR COMMUNICATIONS INC DE X X 03/11/02 PENTON MEDIA INC DE X X 03/19/02 PLANAR SYSTEMS INC OR X X 03/18/02 PNM RESOURCES NM X 03/19/02 PROCTER & GAMBLE CO OH X 03/31/02 PROCTER & GAMBLE CO OH X 03/31/02 AMEND PROGRESSIVE CORP/OH/ OH X X 03/19/02 PW EAGLE INC MN X X X 03/01/02 Q SEVEN SYSTEMS INC UT X X X 03/19/02 RADIO ONE INC DE X 03/19/02 REGENERX BIOPHARMACEUTICALS INC DE X X 03/07/02 RURAL ELECTRIC COOPERATIVE GRANTOR TR NY X X 03/15/02 RURAL ELECTRIC COOPERATIVE GRANTOR TR NY X X 03/15/02 SALOMON SMITH BARNEY HOLDINGS INC DE X 03/14/02 SERVICEMASTER CO DE X 03/18/02 SEVEN SEAS PETROLEUM INC B0 X X 03/18/02 SOUTHWEST CAPITAL CORP NM X 03/15/02 SURGICARE INC/DE DE X X 03/18/02 TEAM MUCHO INC OH X X 03/14/02 TELCO TECHNOLOGY INC DE X 03/18/02 TOYMAX INTERNATIONAL INC DE X X 03/11/02 TRIMBLE NAVIGATION LTD /CA/ CA X 03/19/02 TULARIK INC DE X X 03/15/02 U S PLASTIC LUMBER CORP NV X X 02/18/02 UNITED COMMUNITY BANKS INC GA X X 03/19/02 UNITED DOMINION REALTY TRUST INC VA X X 03/19/02 UNITED FINANCIAL MORTGAGE CORP IL X 03/18/02 UNITED SURGICAL PARTNERS INTERNATIONA DE X X 03/19/02 UNIVIEW TECHNOLOGIES CORP TX X X 03/05/02 WASHINGTON REAL ESTATE INVESTMENT TRU MD X 03/18/02 WEBTRONICS INC FL X 03/15/02 WESTSPHERE ASSET CORP INC CO X 03/19/02 WORLD FINANCIAL NETWORK CREDIT CARD M NY X 03/15/02 WORLD FINANCIAL NETWORK NATIONAL BANK OH X 03/15/02 ZANY BRAINY INC PA X X 03/06/02 ZENEX TELECOM INC CO X X X 03/07/02