SEC NEWS DIGEST Issue 2004-94 May 14, 2004 COMMISSION ANNOUNCEMENTS JOINT RELEASE Board of Governors of the Federal Reserve System Federal Deposit Insurance Corporation Office of the Comptroller of the Currency Office of Thrift Supervision Securities and Exchange Commission AGENCIES REQUEST COMMENT ON STATEMENT CONCERNING COMPLEX STRUCTURED FINANCE ACTIVITIES Five federal agencies today requested public comment on a proposed statement describing internal controls and risk management procedures that the agencies believe will assist financial institutions that engage in complex structured finance activities to identify and address the risks associated with such transactions. As recent events have highlighted, a financial institution may assume substantial reputational and legal risk if the institution enters into a complex structured finance transaction with a customer and the customer uses the transaction to circumvent regulatory or financial reporting requirements, evade tax liabilities, or further other illegal or improper behavior. The interagency statement describes the types of internal controls and risk management procedures that should help financial institutions effectively manage and address the reputational, legal and other risks associated with their complex structured finance activities and operate in accordance with applicable law. The statement, among other things, provides that financial institutions engaged in complex structured finance activities should have effective policies and procedures in place to: * Identify those complex structured finance transactions that may involve heightened reputational and legal risk; * Ensure that these transactions receive enhanced scrutiny by the institution; and * Ensure that the institution does not participate in illegal or inappropriate transactions. The statement also emphasizes the critical role of an institution's board of directors and senior management in establishing a corporate- wide culture that fosters integrity, compliance with the law, and overall good business ethics. The proposed statement was issued by the Securities and Exchange Commission, Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation, the Office of the Comptroller of the Currency and the Office of Thrift Supervision. The statement would represent supervisory guidance for institutions supervised by the four banking agencies and a policy statement for institutions supervised by the Securities and Exchange Commission. Comment on the interagency statement is requested within thirty days of publication in the Federal Register, expected shortly. Media Contacts: Federal Reserve Dave Skidmore (202) 452-2955 FDIC David Barr (202) 898-6992 SEC John Heine (202) 942-0022 OCC Kevin Mukri (202) 874-5770 OTS Erin Hickman (202) 906-6677 (Press Rel. 2004-65) ENFORCEMENT PROCEEDINGS THE COMMISSION INSTITUTES ADMINISTRATIVE PROCEEDINGS AGAINST FOUR BOILER-ROOM BROKERS CHARGED WITH FRAUD The Commission today instituted public administrative and cease-and- desist proceedings against respondents David Stetson (Stetson), Steven Ingrassia (Ingrassia), Slava Volman (Volman), and Nicholas Antonelli (Antonelli), and accepted settlement offers made by Stetson and Antonelli. All four respondents were brokers associated with the Garden City, New York branch office of Donald & Co. Securities, Inc. (Donald & Co.), a brokerage firm that is now defunct. According to the orders instituting the administrative proceedings, the Commission's Division of Enforcement alleges and, in the case of Stetson and Ingrassia, the Commission found that from 1999 through 2002, the respondents engaged in fraudulent and manipulative practices involving two penny stocks, The Classica Group, Inc. (Classica) and eLEC Communications Corporation (eLEC), while working at the Garden City office of Donald & Co. More specifically, the Commission's orders recite allegations or findings that: * During the relevant period, Stetson, Ingrassia and Volman ran Donald & Co.'s Garden City office as a partnership and divided profits. Stetson, Ingrassia and Volman also actively participated in the management of the office. Antonelli was a registered representative at the Garden City office during part of the relevant period. * While at Donald & Co., Stetson, Ingrassia and Volman directed and otherwise engaged in fraudulent schemes with respect to Classica and eLEC securities that involved, among other things, the following elements: (a) the dissemination of false and misleading information to customers about the issuers through boiler-room tactics and inflated price predictions that had no basis in fact; (b) refusal to execute customer sell orders unless the shares could be cross traded with another Garden City office customer; and (c) payment of undisclosed compensation, known there as the "rip," to other brokers for selling the stock. * While at Donald & Co., Antonelli solicited investors to purchase Classica stock. In connection with those solicitations, Antonelli: (i) made inflated price predictions and misleading statements about Classica, (ii) opened accounts without authorization, and (iii) received excessive undisclosed commissions for causing investors to purchase Classica stock. Antonelli also refused to execute orders to sell Classica unless the sale could be made to another Garden City office customer. The Commission simultaneously accepted offers of settlement made by Stetson and Antonelli. In accordance with their settlement offers, the Commission ordered that Stetson and Antonelli: (i) cease and desist from committing or causing violations of the relevant antifraud provisions; (ii) are permanently barred from associating with any broker or dealer; and (iii) are permanently barred from participating in any offering of a penny stock. Stetson and Antonelli consented to the issuance of the orders without admitting or denying the Commission's findings. In the proceedings against Ingrassia and Volman, a hearing will be scheduled before an Administrative Law Judge to determine whether the allegations against them are true, to provide them with an opportunity to respond to the allegations, and to determine what, if any, remedial sanctions are appropriate and in the public interest. (Steven Ingrassia and Slava Volman - Rels. 33-8420; 34-49701; File No. 3-11487); (Nicholas Antonelli - Rel. 34-49702; File No. 3-11488); (David Stetson - Rel. 34-49703; File No. 3-11489) SEC SETTLES WITH FORMER CFO OF CUC INTERNATIONAL INC. FOR HIS ROLE IN FINANCIAL FRAUD AT CUC AND CENDANT CORPORATION The Commission today announced that on May 7 the U.S. District Court for the District of New Jersey entered a settled Final Judgment as to Defendant Cosmo Corigliano, Relief Defendant Agnes T. Corigliano, and Relief Defendant Mary Louise Scully, in the Commission's previously filed civil injunctive action against Cosmo Corigliano and others, SEC v. Cosmo Corigliano, Anne M. Pember, Casper Sabatino, and Kevin T. Kearney, Defendants, and Agnes T. Corigliano, Carleton H. Pember IV, and Mary Louise Scully, Relief Defendants, Civil Action No. 00-2873 (KSH-PS) (D.N.J. filed June 14, 2000). Pursuant to the Final Judgment, Cosmo Corigliano and his spouse, relief defendant Agnes T. Corigliano, must transfer all their assets, except for certain exempted items, to a Court- appointed Receiver, as disgorgement of Cosmo Corigliano's unjust enrichment from a long-running financial fraud that he helped supervise and direct during his time at CUC International Inc. (CUC), the corporate predecessor of Cendant Corporation (Cendant). The assets ordered transferred have an aggregate value of at least $14 million and include all the Coriglianos' cash and securities, all balances held by them in savings, money market, IRA, Keough, pension, or brokerage accounts, and the majority of certain funds previously held in trust for the benefit of the Coriglianos' minor children, for which relief defendant Mary Louise Scully serves as trustee. Pursuant to the Final Judgment, Cosmo Corigliano is enjoined from future violations of the federal securities laws. The Final Judgment also permanently bars Cosmo Corigliano from serving as an officer or director of a public company. Cosmo Corigliano, Agnes T. Corigliano, and Mary Louise Scully each consented to the entry of the Final Judgment, without admitting or denying the allegations of the Commission's complaint, except for jurisdiction. Cosmo Corigliano served as Controller of CUC from 1983 to 1995 and as its Chief Financial Officer from 1995 until the December 1997 merger of CUC and HFS Incorporated, which formed Cendant. After the merger, he was an officer of Cendant Membership Services, the post-merger name for the former CUC business units, until his resignation from Cendant in April 1998. The Commission's complaint alleged, among other things, that Corigliano, as Controller of CUC, assisted senior CUC officers who initiated the long-running financial reporting fraud and, later, as CUC's Chief Financial Officer, proceeded to orchestrate and refine the fraud. The complaint further alleges that, as Chief Financial Officer, Corigliano was the CUC officer responsible for creating and maintaining a schedule that CUC officers used to track their fraudulent scheme during the course of each fiscal year. He was responsible for keeping more senior CUC officers apprised about the progress of the scheme. While Chief Financial Officer, Corigliano directed CUC mid-level financial reporting managers to make unsupported quarterly top-side adjustments to CUC's earnings as reported in its quarterly Reports on Form 10-Q filed with the Commission. He also instructed less senior CUC managers to make unsupported journal entries effectuating year-end adjustments that improperly inflated CUC's operating income and earnings as reported in its annual Reports on Form 10-K filed with the Commission. The complaint further alleges that, while engaged in these activities, Corigliano signed CUC's periodic reports filed with the Commission and made materially false statements to CUC's auditors. The Commission also announced that today it had issued an order instituting settled administrative proceedings pursuant to Rule 102(e) of the Commission's Rules of Practice against Cosmo Corigliano, based on entry of the injunction against him pursuant to the Final Judgment. Simultaneous with the institution of the administrative proceedings, and without admitting or denying the findings contained therein, except as to jurisdiction and as to entry of the injunction, Cosmo Corigliano consented to the issuance of the Commission Order, which permanently suspends him from appearing or practicing before the Commission as an accountant. [SEC v. Cosmo Corigliano, Anne M. Pember, Casper Sabatino, and Kevin T. Kearney, Defendants, and Agnes T. Corigliano, Carleton H. Pember IV, and Mary Louise Scully, Relief Defendants, Civil Action No. 00-2873 (KSH-PS) D.N.J.] (LR-18711; AAE Rel. 2014); (Administrative Proceeding in the Matter of Cosmo Corigliano - Rel. 34-49705; AAE Rel. 2015; File No. 3-11490) HOLDING COMPANY ACT RELEASES DOMINION RESOURCES, INC., ET AL. A supplemental order has been issued authorizing Dominion Resources, Inc., a registered holding company, and its utility and nonutility subsidiaries, to enter into a tax allocation agreement. The Commission reserved jurisdiction over several unrelated transactions. (Rel. 35- 27845) STANDARDS SETTING BOARDS APPROVAL OF PROPOSED RULE The Commission issued an order approving a proposed rule filed by the Public Company Accounting Oversight Board (PCAOB-2003-09) under Section 19(b)(1) of the Exchange Act. The rule governs withdrawal from PCAOB registration by public accounting firms under the Sarbanes-Oxley Act of 2002. (Rel. 34-49694) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change and granted accelerated approval of Amendment No. 1 thereto submitted by the New York Stock Exchange (SR-NYSE-2004-09) to amend NYSE Rule 123C relating to Market-on- Close Policy and Expiration Procedures. Publication is expected in the Federal Register during the week of May 17. (Rel. 34-49682) The Commission approved a proposed rule change (SR-Phlx-2004-18) filed by the Philadelphia Stock Exchange to make permanent a pilot program relating to the Book Sweep Function of the Exchange's Automated Options Market System. Publication is expected in the Federal Register during the week of May 17. (Rel. 34-49697) The Commission approved a proposed rule change (SR-CBOE-2003-42) and granted accelerated approval to Amendment No. 1 thereto submitted by the Chicago Board Options Exchange amending its rules governing operation of the Retail Automatic Execution System (RAES). Publication is expected in the Federal Register during the week of May 17. (Rel. 34-49699) PROPOSED RULE CHANGES The Pacific Exchange filed a proposed rule change (SR-PCX-2003-51) and Amendments Nos. 1, 2, and 3 thereto relating to PCX membership requirements. Publication is expected in the Federal Register during the week of May 17. (Rel. 34-49681) The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE- 2004-05) and Amendments No. 1 and 2 thereto to amend CBOE Rules 8.84 and 8.95 to grant to its MTS Committee the authority to approve the relocation of an entire trading station's securities to another trading station that is operated by the same Designated Primary Market-Maker organization. Publication is expected in the Federal Register during the week of May 17. (Rel. 34-49687) The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2003-163) relating to voluntary direct communications between parties and arbitrators. Publication is expected in the Federal Register during the week of May 17. (Rel. 34-49688) The Philadelphia Stock Exchange filed a proposed rule change (SR-Phlx- 2004-30) related to specialist unit fixed monthly fees. Publication is expected in the Federal Register during the week of May 17. (Rel. 34- 49693) AMENDMENT TO THE OPTIONS INTERMARKET LINKAGE PLAN REGARDING THE HANDLING OF PRINCIPAL ACTING AS AGENT ORDERS The American Stock Exchange, Boston Stock Exchange, Chicago Board Options Exchange, International Securities Exchange, Pacific Exchange, and Philadelphia Stock Exchange submitted a proposed amendment to the Plan for the Purpose of Creating and Operating an Intermarket Options Linkage seeking to modify the manner in which certain Principal Acting as Agent Orders are handled, pursuant to Section 11A(a)(3) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of May 17. (Rel. 34- 49689) AMENDMENT TO THE OPTIONS INTERMARKET LINKAGE PLAN RELATING TO THE HANDLING OF SATISFACTION ORDERS The American Stock Exchange, Boston Stock Exchange, Chicago Board Options Exchange, International Securities Exchange, Pacific Exchange, and Philadelphia Stock Exchange submitted a proposed amendment to the Plan for the Creating and Operating an Intermarket Option Linkage relating to the handling of Satisfaction Orders, pursuant to Section 11A(a)(3) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of May 17. (Rel. 34-49691) AMENDMENT TO THE OPTIONS INTERMARKET LINKAGE PLAN TO EXTEND THE PILOT TO LIMIT LIABILITY FOR FILLING SATISFACTION ORDERS SENT THROUGH LINKAGE AT THE END OF THE TRADING DAY The American Stock Exchange, Boston Stock Exchange, Chicago Board Options Exchange, International Securities Exchange, Pacific Exchange, and Philadelphia Stock Exchange, submitted a proposed amendment to the Plan for the Purpose of Creating and Operating an Intermarket Option Linkage relating to the limitation in liability for filling Satisfaction Orders sent through the Linkage at the end of the trading day, pursuant to Section 11A(a)(3) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of May 17. (Rel. 34-49692) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change and Amendment No. 1 thereto filed by the Philadelphia Stock Exchange relating to the trading hours of Canadian dollar foreign currency options (SR-Phlx-2004-24) has become 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 May 17. (Rel. 34-49690) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The International Securities Exchange filed a proposed rule change (SR- ISE-2004-08) and Amendment Nos. 1 and 2 thereto relating to trading options on the S&P MidCap 400 Index. Publication is expected in the Federal Register during the week of May 17. (Rel. 34-49696) 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-1 Huron Consulting Group Inc., 550 WEST VAN BUREN STREET, CHICAGO, IL, 60607, (312) 583-8700 - 0 ($100,000,000.00) Equity, (File 333-115434 - May. 13) (BR. 08) S-3 CREDIT SUISSE FIRST BOSTON MORTGAGE SECURITIES CORP, 11 MADISON AVENUE, NEW YORK, NY, 10010, 2123252000 - 0 ($1,000,000.00) Mortgage Backed Securities, (File 333-115435 - May. 13) (BR. 05) S-11 Extra Space Storage Inc., 2795 COTTONWOOD PARKWAY, SUITE 400, SALT LAKE CITY, UT, 84121, 801-562-5556 - 0 ($276,000,000.00) Equity, (File 333-115436 - May. 13) (BR. 08) SB-2 ELECTRONIC GAME CARD INC, 16TH FLOOR, 666 THIRD AVENUE, NEW YORK, NY, 10017, 44-207-451-2480 - 13,056,137 ($21,934,310.00) Equity, (File 333-115437 - May. 13) (BR. 04) S-1 CALLWAVE INC, 136 WEST CANON PERDIDO STREET, SANTA BARBARA, CA, 93101, 0 ($69,000,000.00) Equity, (File 333-115438 - May. 13) (BR. 37) S-8 CIRCUIT CITY STORES INC, 9950 MAYLAND DR, RICHMOND, VA, 23233, 8045274000 - 1,737,972 ($19,117,692.00) Equity, (File 333-115439 - May. 13) (BR. 02) S-1 NeuroMetrix, Inc., 62 FOURTH AVENUE, WALTHAM, MA, 02451, (781) 890-9989 - 0 ($34,500,000.00) Equity, (File 333-115440 - May. 13) (BR. 36) S-1 EYETECH PHARMACEUTICALS INC, 500 SEVENTH AVE 18TH FL, NEW YORK, NY, 10018, 2129979241 - 0 ($165,646,000.00) Equity, (File 333-115441 - May. 13) (BR. 01) S-4 US CONCRETE INC, 2925 BRIARPARK, SUITE 500, HOUSTON, TX, 77042, 713-499-6200 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-115443 - May. 13) (BR. 06) S-11 MV FUND II LLC, 7311 W CHARLESTON BLVD, STE 110, LAS VEGAS, NV, 89117, 7023126255 - 20,000 ($50,000,000.00) Equity, (File 333-115444 - May. 13) (BR. 07) S-8 AIR-Q WI-FI CORP, 5555 HILTON AVENUE, SUITE 207, BATON ROUGE, LA, 70808, 225-923-1034 - 35,000 ($71,750.00) Non-Convertible Debt, (File 333-115445 - May. 13) (BR. 03) S-8 INVITROGEN CORP, 1600 FARADAY AVE, CARLSBAD, CA, 92008, 7606037200 - 0 ($30,400,000.00) Equity, (File 333-115447 - May. 13) (BR. 01) N-2 Clough Global Opportunities Fund, 1625 BROADWAY, SUITE 2200, DENVER, CO, 80202, 303-623-2577 - 0 ($1,000,000.00) Equity, (File 333-115448 - May. 13) (BR. 18) S-8 AMERICAN WATER STAR INC, 4560 S. DECATUR, SUITE 301, LAS VEGAS, NV, 89103, 702-740-7036 - 200,000 ($348,000.00) Equity, (File 333-115449 - May. 13) (BR. 02) S-11 Permanent Financing (No. 5) PLC, BLACKWELL HOUSE, GUILDHALL YARD, LONDON, X0, EC2V 5AE, 44 (0) 20 7556 0972 - 2,698,750,000 ($2,698,750,000.00) Mortgage Backed Securities, (File 333-115450 - May. 13) (BR. 05) S-8 BANCORPSOUTH INC, ONE MISSISSIPPI PL, TUPELO, MS, 38804, 6626802000 - 0 ($7,918,000.00) Equity, (File 333-115451 - May. 13) (BR. 07) S-3 PACIFIC CMA INC, 4750 TABLE MESA DR, BOULDER, CO, 80301, 3034943000 - 5,427,083 ($6,566,770.43) Equity, (File 333-115452 - May. 13) (BR. 05) S-8 SLADES FERRY BANCORP, 100 SLADES FERRY AVE, PO BOX 390, SOMERSET, MA, 02726, 5086757894 - 300,000 ($5,854,500.00) Equity, (File 333-115453 - May. 13) (BR. 07) SB-2 SmartPros Ltd., 12 SKYLINE DRIVE, HAWTHORNE, NY, 10532, 9143452620 - 5,715,000 ($20,860,875.00) Equity, (File 333-115454 - May. 13) (BR. 09) S-8 TRICO BANCSHARES /, TRICO BANCSHARES, 63 CONSTITUTION DRIVE, CHICO, CA, 95973, 5308980300 - 0 ($7,573,500.00) Equity, (File 333-115455 - May. 13) (BR. 07) S-8 TRANSOCEAN INC, 4 GREENWAY PLAZA, HOUSTON, TX, 77046, 7132327500 - 4,000,000 ($102,640,000.00) Equity, (File 333-115456 - May. 13) (BR. 04) S-8 S1 CORP /DE/, 3390 PEACHTREE ROAD NE, SUITE 1700, ATLANTA, GA, 30326, 4048126200 - 0 ($69,300,528.85) Equity, (File 333-115457 - May. 13) (BR. 03) S-8 VERTEX PHARMACEUTICALS INC / MA, 130 WAVERLY STREET, CAMBRIDGE, MA, 02139-4242, 6165776000 - 0 ($13,230,000.00) Equity, (File 333-115458 - May. 13) (BR. 01) SB-2 COUGAR HOLDINGS INC, 10655 NE 4TH STREET, SUITE 400, BELLEVUE, WA, 98004, 604-879-9001 - 148,000 ($37,000.00) Equity, (File 333-115460 - May. 13) (BR. 04) S-8 MAVERICK TUBE CORPORATION, 16401 SWINGLEY RIDGE RD, STE 700, CHESTERFIELD, MO, 63017-1713, 6367331600 - 1,000,000 ($20,200,000.00) Equity, (File 333-115461 - May. 13) (BR. 06) SB-2 SMARTSERV ONLINE INC, METRO CENTER, ONE STATION PLACE, STAMFORD, CT, 06902, 2033535950 - 24,622,202 ($64,017,726.00) Equity, (File 333-115462 - May. 13) (BR. 03) S-8 VISTEON CORP, 17000 ROTUNDA DRIVE, DEARBORN, MI, 48120, 0 ($18,648,000.00) Equity, (File 333-115463 - May. 13) (BR. 05) S-8 COPPER MOUNTAIN NETWORKS INC, 1850 EMBARCADERO ROAD, PALO ALTO, CA, 94303, 650-687-3300 - 298,301 ($3,349,920.23) Equity, (File 333-115464 - May. 13) (BR. 37) S-11 DASCO Medical Properties Trust, 3399 PGA BOULEVARD, SUITE 240, PALM BEACH GARDENS, FL, 33410, (561) 691 - 9900 - 0 ($160,000,000.00) Equity, (File 333-115465 - May. 13) (BR. 08) S-8 V ONE CORP/ DE, 20250 CENTURY BOULEVARD, SUITE 300, GERMANTOWN, MD, 20874, 3015155200 - 1,000,000 ($264,000.00) Equity, (File 333-115466 - May. 13) (BR. 03) S-3 JCP&L Transition Funding II LLC, C/O FIRSTENERGY SERVICE COMPANY, 76 SOUTH MAIN STREET, AKRON, OH, 44308-1890, 330-384-5100 - 0 ($1,000,000.00) Non-Convertible Debt, (File 333-115467 - May. 13) (BR. 02) S-8 BEDFORD PROPERTY INVESTORS INC/MD, 270 LAFAYETTE CIRCLE, P. O. BOX 1058, LAFAYETTE, CA, 94549, 9252838910 - 175,000 ($4,740,750.00) Equity, (File 333-115468 - May. 13) (BR. 08) S-3 COPPER MOUNTAIN NETWORKS INC, 1850 EMBARCADERO ROAD, PALO ALTO, CA, 94303, 650-687-3300 - 0 ($17,546,875.00) Equity, (File 333-115469 - May. 13) (BR. 37) S-8 NASHUA CORP, SECOND FL, 11 TRAFALGAR SQ, NASHUA, NH, 03063, 6038802323 - 150,000 ($1,361,250.00) Equity, (File 333-115470 - May. 13) (BR. 04) SB-2 CALLISTO PHARMACEUTICALS INC, 420 LEXINGTON AVENUE, SUITE 601, NEW YORK, NY, 10170, 2126729190 - 6,056,541 ($13,627,217.00) Equity, (File 333-115471 - May. 13) (BR. 09) S-8 LEVEL 3 COMMUNICATIONS INC, 1025 ELDORADO BOULEVARD, BLDG 2000, BROOMFIELD, CO, 80021, 7208881000 - 359,176 ($1,050,590.00) Equity, (File 333-115472 - May. 13) (BR. 37) S-8 OFFSHORE LOGISTICS INC, 224 RUE DE JEAN, PO BOX 5C, LAFAYETTE, LA, 70505, 3182331221 - 0 ($5,464,800.00) Equity, (File 333-115473 - May. 13) (BR. 05) S-8 ADVANCED MICRO DEVICES INC, ONE AMD PL, MS 68, SUNNYVALE, CA, 94088-3453, 4087322400 - 0 ($641,025,000.00) Equity, (File 333-115474 - May. 13) (BR. 36) F-3 RADCOM LTD, 24 RAOUL WALLENBERG STREET, TEL AVIV, L3, 69719, 2123108007 - 4,814,427 ($7,938,991.30) Equity, (File 333-115475 - May. 13) (BR. 03) S-1 US ENERGY CORP, 877 NORTH 8TH WEST, GLEN L LARSEN BLDG, RIVERTON, WY, 82501, 3078569271 - 5,940,062 ($13,127,537.02) Other, (File 333-115477 - May. 13) (BR. 04) S-8 BUSINESS OBJECTS SA, 4089536024 - 0 ($493,800.00) Equity, (File 333-115478 - May. 13) (BR. 03) S-8 INTERGRAPH CORP, 1 MADISON INDUSTRIAL PARK IW2000, HUNTSVILLE, AL, 35894-0001, 2567302000 - 3,366,850 ($84,844,620.00) Equity, (File 333-115479 - May. 13) (BR. 03) S-2 WAVERIDER COMMUNICATIONS INC, 255 CONSUMERS ROAD SUITE 500, TORONTO, ONTARIO CANADA, A6, M2J 1R4, 4165023200 - 21,170,142 ($3,016,744.00) Equity, (File 333-115481 - May. 13) (BR. 37) S-8 POPULAR INC, 209 MUNOZ RIVERA AVE, POPULAR CENTER BUILDING, HATO REY, PR, 00918, 7877659800 - 0 ($200,850,000.00) Equity, (File 333-115482 - May. 13) (BR. 07) S-4 MARINER HEALTH CARE INC, ONE RAVINA DR STE 1500, STE 800, ATLANTA, GA, 30346, 6784437000 - 0 ($175,000,000.00) Non-Convertible Debt, (File 333-115483 - May. 13) (BR. 08) 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 ------------------------------------------------------------------------------------------------ 1ST CENTENNIAL BANCORP CA X 05/13/04 ABERDEEN IDAHO MINING CO X X X 05/06/04 AMEND ABRAXAS PETROLEUM CORP NV X X 05/13/04 ACG HOLDINGS INC DE X X 05/13/04 ADAMS RESOURCES & ENERGY INC DE X 05/13/04 ADVANCED DIGITAL INFORMATION CORP WA X X 05/13/04 AGILYSYS INC OH X 05/13/04 AIRGATE PCS INC /DE/ DE X X 05/12/04 AIRGATE PCS INC /DE/ DE X X 05/13/04 AIRNET COMMUNICATIONS CORP DE X X 05/13/04 AIRPLANES LTD DE X 05/13/04 ALKERMES INC PA X 05/13/04 AMALGAMATED TECHNOLOGIES INC DE X X 04/19/04 AMERICAN EAGLE OUTFITTERS INC DE X X 05/13/04 AMERICAN GOLDFIELDS INC NV X 05/07/04 AMERICAN MEDICAL ALERT CORP NY X 05/13/04 AMERICAN SAFETY INSURANCE HOLDINGS LT X 05/12/04 AMERICAN SUPERCONDUCTOR CORP /DE/ DE X 05/13/04 AmNet Morgage, Inc. MD X X 05/13/04 ANADYS PHARMACEUTICALS INC X X 05/13/04 ANALOG DEVICES INC MA X 05/13/04 ANALYTICAL SURVEYS INC CO X X 05/12/04 APPLEBEES INTERNATIONAL INC DE X 05/13/04 APPLETON PAPERS INC/WI X X 05/12/04 APPLETON PAPERS INC/WI X X 05/12/04 ARCTIC CAT INC MN X 05/13/04 ARRHYTHMIA RESEARCH TECHNOLOGY INC /D DE X X 03/31/04 ASPEN EXPLORATION CORP DE X 05/12/04 ASSET BACKED SECURITIES CORP DE X 05/13/04 ATA HOLDINGS CORP IN X X 05/13/04 ATRION CORP DE X X 05/13/04 ATSI COMMUNICATIONS INC/DE DE X X 05/06/04 AUGUST TECHNOLOGY CORP MN X X 05/12/04 BAKERS FOOTWEAR GROUP INC MO X X 05/10/04 BANCSHARES OF FLORIDA INC FL X X 05/12/04 BCSB BANKCORP INC X X X 05/12/04 BEA SYSTEMS INC DE X X 05/13/04 BEVSYSTEMS INTERNATIONAL INC CO X X 05/13/04 BIOTIME INC CA X X 05/13/04 BLONDER TONGUE LABORATORIES INC DE X X 05/13/04 BRINKER INTERNATIONAL INC DE X 05/11/04 BRISTOL WEST HOLDINGS INC DE X X 05/12/04 BSD MEDICAL CORP DE X X 05/11/04 CAESARS ENTERTAINMENT INC DE X X 05/11/04 CALLISTO PHARMACEUTICALS INC DE X 04/30/03 AMEND CANCERVAX CORP DE X X 05/13/04 CAPITAL ENVIRONMENTAL RESOURCE INC A6 X 05/13/04 CAPITAL GROWTH SYSTEMS INC /FL/ FL X 04/26/04 AMEND CAPITAL LEASE FUNDING INC MD X X 05/13/04 CARMAX AUTO FUNDING LLC DE X X 05/06/04 CASTLE DENTAL CENTERS INC DE X X 05/13/04 CERTIFIED SERVICES INC NV X X X 05/12/04 CHECKPOINT SYSTEMS INC PA X 05/12/04 CHILDRENS PLACE RETAIL STORES INC X X 05/13/04 CHINA NETTV HOLDINGS INC NV X 05/11/04 CIRCLE GROUP HOLDINGS INC IL X X 05/12/04 CITIGROUP INC DE X X 05/12/04 CITIZENS INC CO X X 05/10/04 CITY SAVINGS FINANCIAL CORP IN X X 05/07/04 CLEVELAND CLIFFS INC OH X 05/12/04 CNB FINANCIAL CORP/PA PA X X 05/13/04 COASTAL BANKING CO INC SC X X 05/13/04 COLE NATIONAL CORP /DE/ DE X X 05/13/04 COLE NATIONAL GROUP INC DE X X 05/13/04 COMCAST CORP PA X X 05/13/04 CONNS INC DE X X 05/12/04 CONTINENTAL MATERIALS CORP DE X X 05/11/04 CONVERA CORP DE X 05/13/04 CORRECTIONAL SERVICES CORP DE X 05/13/04 COUGAR HOLDINGS INC NV X 05/01/04 DAOU SYSTEMS INC DE X X 05/13/04 DEB SHOPS INC PA X X 05/13/04 DELL INC DE X X 05/13/04 DIEDRICH COFFEE INC CA X 05/13/04 DIGITAL LIGHTWAVE INC DE X X 04/13/04 DILLARD ASSET FUNDING CO DE X X 04/15/04 DILLARDS INC DE X X 05/13/04 DIVERSIFIED SECURITY SOLUTIONS INC DE X 05/10/04 DIXON TICONDEROGA CO DE X X 05/13/04 DONALDSON CO INC DE X X 05/12/04 DOUBLE EAGLE PETROLEUM CO MD X X X 05/13/04 DRESSER INC DE X 05/13/04 DT INDUSTRIES INC DE X X X 05/12/04 E CENTIVES INC DE X 05/12/04 EBANK FINANCIAL SERVICES INC GA X 05/07/04 AMEND ELECTRIC CITY CORP DE X X 05/13/04 EMERGE INTERACTIVE INC DE X X 05/12/04 EMERITUS CORP\WA\ WA X 05/12/04 ENDO PHARMACEUTICALS HOLDINGS INC DE X X 05/13/04 ENDOLOGIX INC /DE/ DE X X 05/10/04 EVANS BOB FARMS INC DE X X X 05/11/04 EXCHANGE NATIONAL BANCSHARES INC MO X X 05/12/04 EXCHANGE NATIONAL BANCSHARES INC MO X X 05/06/04 EXELON CORP PA X 05/13/04 EXELON CORP PA X 05/13/04 AMEND EYETECH PHARMACEUTICALS INC DE X 05/13/04 FALCON FINANCIAL INVESTMENT TRUST MD X 05/13/04 FGI GROUP INC DE X X 05/12/04 FIND SVP INC NY X 05/13/04 FIND SVP INC NY X X 05/10/04 FINX GROUP INC DE X 05/10/04 FIRST BANCSHARES INC /MO/ MO X X 05/13/04 FIRST FEDERAL BANCSHARES INC /DE DE X X 05/11/04 FIRST M&F CORP/MS MS X X 05/12/04 FIRST UNION REAL ESTATE EQUITY & MORT OH X X 05/13/04 FNB CORP/NC NC X X 05/12/04 FOG CUTTER CAPITAL GROUP INC MD X X 05/12/04 FREMONT HOME LOAN TRUST 2004-1 DE X X 04/09/04 FTD INC DE X X 05/13/04 GATX FINANCIAL CORP DE X X 05/13/04 GENLYTE GROUP INC DE X X 05/12/04 GENSYM CORP DE X 03/30/04 GENTA INC DE/ DE X 05/13/04 GIANT INDUSTRIES INC DE X 05/12/04 GILMAN & CIOCIA INC DE X X 05/13/04 GLOBAL IMAGING SYSTEMS INC DE X X 05/10/04 GLOBAL PAYMENT TECHNOLOGIES INC DE X X 05/13/04 GOLDEN EAGLE INTERNATIONAL INC CO X X 05/06/04 GOLDEN PATRIOT CORP NV X 05/13/04 GREAT ATLANTIC & PACIFIC TEA CO INC MD X X 05/13/04 GREG MANNING AUCTIONS INC NY X X 05/06/04 GS MORTGAGE SECURITIES CORP GSAMP TRU DE X X 04/30/04 GS MORTGAGE SECURITIES CORP. GSAA TRU DE X 04/29/04 HAGGAR CORP NV X X 05/10/04 HALL KINION & ASSOCIATES INC DE X X 05/12/04 HARKEN ENERGY CORP DE X X 05/13/04 HEALTHSOUTH CORP DE X X 05/13/04 HEMACARE CORP /CA/ CA X 05/13/04 HIBERNIA CORP LA X X 05/13/04 HIGHLAND HOSPITALITY CORP MD X X 05/10/04 HOME FINANCIAL BANCORP IN X X 05/13/04 HONDA AUTO RECEIVABLES 2004-1 OWNER T CA X X 04/29/04 HUMPHREY HOSPITALITY TRUST INC VA X 05/13/04 HYDROMER INC NJ X 05/13/04 IBT BANCORP INC /MI/ MI X X 05/09/04 IGAMES ENTERTAINMENT INC NV X X 05/11/04 IMATION CORP DE X 05/13/04 IMMUNOGEN INC MA X X 05/13/04 IMPAC MORTGAGE HOLDINGS INC MD X X 05/12/04 IMPERIAL INDUSTRIES INC DE X X 05/13/04 INNODATA ISOGEN INC DE X X 05/13/04 INTERGRAPH CORP DE X X 05/13/04 INTERNATIONAL ASSETS HOLDING CORP DE X X 05/10/04 INTERNATIONAL DISPLAYWORKS INC OR X X 05/12/04 INTRABIOTICS PHARMACEUTICALS INC /DE DE X 05/10/04 INVICTA GROUP INC X X 03/10/04 AMEND ITLA CAPITAL CORP CA X 05/05/04 IVAX DIAGNOSTICS INC DE X 05/13/04 JACKSONVILLE BANCORP INC /FL/ FL X X 05/13/04 JAMESON INNS INC GA X X 05/13/04 KOHLS CORPORATION WI X 05/13/04 KOPPERS INC PA X 05/12/04 LA JOLLA PHARMACEUTICAL CO DE X X 05/13/04 LAKELAND BANCORP INC NJ X X 05/13/04 LASALLE HOTEL PROPERTIES MD X 05/13/04 LASALLE HOTEL PROPERTIES MD X X 05/11/04 LECG CORP DE X X 05/05/04 LEHMAN ABS CORP BACKED TR CERT GA PAC DE X X 04/30/04 LEHMAN ABS CORP BACKED TRUST CERTS SE DE X X 04/30/04 LEHMAN ABS CORP KRAFT FOODS NOTE BACK DE X X 05/01/04 LEHMAN ABS CORP VERIZON NY DEBENTURE DE X X 05/01/04 LINK ENERGY LLC DE X 04/20/04 LIQUIDMETAL TECHNOLOGIES INC X X 05/06/04 LOGIC DEVICES INC CA X X 05/12/04 LOWRANCE ELECTRONICS INC DE X X 05/13/04 LSB INDUSTRIES INC DE X 05/11/04 LTX CORP MA X X 05/13/04 LYNX THERAPEUTICS INC DE X 05/13/04 MACERICH CO MD X 05/13/04 MAGUIRE PROPERTIES INC MD X X 04/14/04 AMEND MAINE & MARITIMES CORP X 05/13/04 MAINE & MARITIMES CORP X 05/13/04 AMEND MARCHEX INC DE X 05/13/04 MARCONI CORP PLC X0 X 05/12/04 MARTIN MIDSTREAM PARTNERS LP DE X X 05/13/04 MATERIAL SCIENCES CORP DE X 05/13/04 MATERIAL SCIENCES CORP DE X X 05/13/04 MED-DESIGN CORP DE X X 05/06/04 MEDICAL TECHNOLOGY SYSTEMS INC /DE/ DE X 05/13/04 MIDDLESEX WATER CO NJ X 05/13/04 MIDDLETON DOLL CO WI X X 05/13/04 MIDWAY GAMES INC DE X X 05/12/04 MILACRON INC DE X X 05/13/04 MIRACOR DIAGNOSTICS INC UT X 05/12/04 MIRACOR DIAGNOSTICS INC UT X X 05/12/04 Morgan Stanley ABS Capital I Inc. Tru DE X X 04/29/04 Morgan Stanley Capital I Trust 2004 I DE X X 05/11/04 Morgan Stanley Capital I Trust 2004 I DE X X 05/12/04 MS STRUCTURED SATURNS SERIES 2004-7 DE X 05/13/04 MUZAK HOLDINGS LLC DE X X 05/13/04 MYLAN LABORATORIES INC PA X 05/13/04 NASB FINANCIAL INC MO X 05/12/04 NATIONAL BANKSHARES INC VA X 05/13/04 NATUS MEDICAL INC DE X X 05/13/04 NCO GROUP INC PA X X 05/12/04 NEUROLOGIX INC/DE DE X X 05/13/04 NEW VISUAL CORP UT X 05/07/04 NEW WORLD RESTAURANT GROUP INC DE X X 05/10/04 NEXTEL PARTNERS INC DE X 05/12/04 NII HOLDINGS INC DE X 03/12/04 NORD PACIFIC LIMITED X 05/13/04 NORTHERN STAR FINANCIAL INC MN X X 05/13/04 NORTHROP GRUMMAN CORP /DE/ DE X X 05/12/04 NUEVO ENERGY CO DE X X 05/12/04 NYMAGIC INC NY X X 05/13/04 OMNI MEDICAL HOLDINGS INC UT X 05/10/04 OPENTV CORP X X 05/12/04 OPTIMUMCARE CORP /DE/ DE X 05/13/04 ORIGINALLY NEW YORK INC X X 02/25/04 OSI PHARMACEUTICALS INC DE X X 05/11/04 OSULLIVAN INDUSTRIES HOLDINGS INC DE X X X 03/31/04 P&F INDUSTRIES INC DE X X 05/13/04 PACIFIC GAS & ELECTRIC CO CA X 05/13/04 PANERA BREAD CO DE X X X 05/13/04 PARALLEL PETROLEUM CORP DE X X 05/13/04 PATH 1 NETWORK TECHNOLOGIES INC DE X X 05/13/04 PAYLESS SHOESOURCE INC /DE/ DE X X 05/13/04 PEMCO AVIATION GROUP INC DE X X 05/13/04 PENINSULA GAMING CO LLC X X 05/13/04 PEOPLES BANCORPORATION INC /SC/ SC X X 05/11/04 PEP BOYS MANNY MOE & JACK PA X X 05/01/04 PER SE TECHNOLOGIES INC DE X X 05/13/04 PG&E CORP CA X 05/13/04 PHC INC /MA/ MA X 05/13/04 PIXELWORKS INC OR X X 05/12/04 POPULAR INC PR X X 05/12/04 POST PROPERTIES INC GA X 05/13/04 POWELL INDUSTRIES INC NV X 05/13/04 POWERWAVE TECHNOLOGIES INC DE X X 05/03/04 PRACTICEXPERT INC NV X X X 04/28/04 PROASSURANCE CORP DE X X 05/12/04 PROSPERITY BANCSHARES INC TX X X 05/13/04 PTEK HOLDINGS INC GA X X 05/13/04 PYR ENERGY CORP DE X X 05/12/04 QCR HOLDINGS INC DE X 05/13/04 QUOVADX INC DE X X 05/13/04 QUOVADX INC DE X X 05/13/04 RAMP SERIES 2004-RS4 TRUST DE X X 05/13/04 REDLINE PERFORMANCE PRODUCTS INC MN X X 05/10/04 REFAC DE X X 05/13/04 REMEC INC CA X X 05/10/04 REPUBLIC BANCORP INC MI X 05/12/04 RESIDENTIAL ASSET SECURITIES CORP DE X X 05/13/04 RESIDENTIAL FUNDING MORTGAGE SECURITI DE X X 05/13/04 RGC RESOURCES INC VA X X 05/13/04 ROFIN SINAR TECHNOLOGIES INC DE X 03/31/04 ROSS SYSTEMS INC/CA DE X 05/12/04 SAFLINK CORP DE X X 05/13/04 SANGUI BIOTECH INTERNATIONAL INC CO X 05/06/04 SCHEID VINEYARDS INC DE X X 05/13/04 SCHLOTZSKYS INC TX X 05/13/04 SCOTTISH RE GROUP LTD E9 X X 05/06/04 SEACOAST FINANCIAL SERVICES CORP MA X X 04/29/04 SEMINIS INC IL X 05/11/04 SENETEK PLC /ENG/ X X 05/12/04 SENSYTECH INC DE X X 05/13/04 SERVICE CORPORATION INTERNATIONAL TX X X 05/13/04 SHOE CARNIVAL INC IN X 05/13/04 SIMMONS CO /GA/ DE X 05/11/04 SIPEX CORP MA X X 05/13/04 SIZELER PROPERTY INVESTORS INC DE X X 05/12/04 SONUS PHARMACEUTICALS INC DE X X 05/11/04 SOUTHMARK CORP GA X 04/30/04 SOUTHWALL TECHNOLOGIES INC /DE/ DE X 05/13/04 SPATIALIZER AUDIO LABORATORIES INC DE X 05/12/04 SPHERIX INC DE X 05/13/04 SRS LABS INC DE X X 05/13/04 STATE AUTO FINANCIAL CORP OH X 05/13/04 STERLING CONSTRUCTION CO INC DE X 05/13/04 STRUCTURED PRODUCTS CORP CORTS TRUST DE X 05/13/04 STRUCTURED PRODUCTS CORP CORTS TRUST DE X 05/13/04 SWANK INC DE X 03/31/04 SYMBOL TECHNOLOGIES INC DE X X 05/06/04 TAIWAN FUND INC DE X X 05/13/04 TALRAM CORP DE X X 05/13/04 TALX CORP MO X 05/12/04 TANKLESS SYSTEMS WORLDWIDE INC NV X 02/23/04 AMEND TARGET CORP MN X X X 05/13/04 TECHNOLOGY RESEARCH CORP FL X X 05/11/04 TEXAS INDUSTRIES INC DE X 05/11/04 TIFFANY & CO DE X 05/13/04 TORCH OFFSHORE INC DE X 05/13/04 TORCH OFFSHORE INC DE X 05/13/04 TOREADOR RESOURCES CORP DE X X 05/12/04 TRACK DATA CORP DE X 03/31/04 TRANS INDUSTRIES INC DE X X 05/13/04 TRANSDIGM INC DE X X 05/11/04 TRIO TECH INTERNATIONAL CA X 05/07/04 TULLYS COFFEE CORP X X 05/12/04 U S REALTEL INC DE X X 05/12/04 UNICORP INC /NEW NV X X 04/23/04 UNIONBANCORP INC DE X X 05/13/04 UNIVERSAL CITY DEVELOPMENT PARTNERS L X 05/13/04 US UNWIRED INC LA X X 05/12/04 USAA ACCEPTANCE LLC TRUST 2004-1 X 04/15/04 USAA ACCEPTANCE LLC TRUST 2004-1 X 04/30/04 VARSITY GROUP INC X 05/13/04 VENTURI PARTNERS INC DE X X 05/13/04 VION PHARMACEUTICALS INC DE X 05/13/04 VISION BANCSHARES INC AL X X 05/13/04 VISUAL DATA CORP FL X X 05/12/04 WAL MART STORES INC DE X 05/13/04 WELLS FARGO ASSET SECURITIES CORP DE X X 04/10/04 WELLS FARGO ASSET SECURITIES CORP DE X X 05/11/04 WHEELING ISLAND GAMING INC DE X X 05/13/04 WHITELIGHT TECHNOLOGIES INC NV X X X 05/07/04 WILLIAMS CONTROLS INC DE X X 03/31/04 WINMILL & CO INC DE X X 03/31/04 WISER OIL CO DE X X 05/12/04 WRP CORP MD X X 05/13/04 WYNN RESORTS LTD X X 05/12/04 XCYTE THERAPIES INC WA X X 05/13/04 YOUR DOMAIN COM NV X X X X 04/28/04 Z TEL TECHNOLOGIES INC DE X 05/13/04 HOMETOWN AUTO RETAILERS INC DE X X 05/13/04