SEC NEWS DIGEST Issue 2002-195 October 8, 2002 ENFORCEMENT PROCEEDINGS MICHAEL NICOLAOU AND PANAYIOTIS PAPASERAPHIM PERMANENTLY ENJOINED FROM VIOLATING ANTIFRAUD PROVISIONS OF THE SECURITIES EXCHANGE ACT; NICOLAOU BARRED FROM ASSOCIATION WITH ANY BROKER OR DEALER The Commission announced today that, on August 16, 2002, the United States District Court for the Eastern District of New York entered final judgments against Michael Nicolaou and Panayiotis Papaseraphim. Without admitting or denying the Commission's allegations, Nicolaou consented to the entry of a judgment which permanently enjoins him from violating Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 10b-5. The judgment requires Nicolaou to pay disgorgement, along with prejudgment interest, in the amount of $22,419, and, based upon his sworn representations in his Statement of Financial Condition, waives payment of $21,859 and does not order him to pay a civil penalty. The Commission also announced today that it instituted and settled administrative proceedings, pursuant to Sections 15(b)(6) of the Exchange Act, against Nicolaou. Under the Commission Order, Nicolaou, without admitting or denying the Commission's findings, is barred from association with any broker or dealer. In addition, Papaseraphim consented to the entry of a judgment that permanently enjoins him from violating Section 10(b) of the Exchange Act and Exchange Act Rule 10b-5. The judgment requires Papaseraphim to pay disgorgement, along with prejudgment interest in the amount of $5,906 and a penalty of $5,297. The civil action, filed in the United States District Court for the Eastern District of New York, is styled S.E.C. v. Eric Patton, et al., CV 02-2564 (filed April 30, 2001). The Commission in its complaint alleged, among other things, that Nicolaou passed material, nonpublic information concerning the announcement of an acquisition of WLR Foods, Inc. to, among others, Papaseraphim, his cousin. Litigation Release No. 17495 (April 30, 2002). The Commission's civil action against the remaining defendants is stayed while the criminal prosecution in the Eastern District of New York is proceeding. [SEC v. Eric Patton, et al., Civil Action No. 02 CV 2564 (RR)(E.D.N.Y)] (LR-17775); Administrative Proceeding In the Matter of Michael Nicolaou - (Rel. 34-46608; File No. 3-10910) THE COMMISSION FILED A CIVIL CONTEMPT MOTION AGAINST DEFENDANT FOR FAILING TO PRODUCE FOREIGN BANK RECORDS IN VIOLATION OF APRIL 29, 2002 COURT ORDER The Commission announced today that it filed a motion for civil contempt against defendant Steven E. Thorn for violating an April 29, 2002 Court Order in July 24, 2002. Thorn, a resident of the Cleveland suburb of Brecksville, Ohio, is charged with having fraudulently raised over $70 million from hundreds of victims purportedly to finance trading in notes issued by European banks. The Commission has alleged that the supposed European bank trading venture does not exist and that Thorn in fact conducted a Ponzi scheme. The Commission sued Thorn and others on April 2, 2001 and obtained a temporary restraining order which included a provision freezing all Thorn's assets. In the Court's April 29, 2002 Order stemming from Thorn's last contempt hearing on April 5, 2002, the Court had ordered Thorn, among other things, to produce all foreign bank records within his control. On July 24, 2002, the Commission filed a new motion for civil contempt against Thorn after he failed to provide any foreign bank records to the Commission. As his defense, Thorn denies his accessibility to his foreign bank records. On September 6, 2002, after an evidentiary hearing on the Commission's July 24, 2002 contempt motion, the Honorable Edmund A. Sargus, Jr., United States District Judge for the Southern District of Ohio, deferred ruling on the Commission's motion and directed the newly Court-appointed receiver to obtain those foreign bank records. The Court will decide whether to impose sanctions against Thorn in the event that the receiver obtains the foreign bank records in contradiction to Thorn's allegation that he cannot obtain them under foreign banking laws. [SEC v. Steven E. Thorn, et al., No. C2-01-290, Judge Sargus, SD Ohio] (LR-17772) SEC FILES MOTIONS TO SHOW CAUSE AGAINST DEFENDANTS INVOLVED IN WORLD VISION ENTERTAINMENT, INC. PONZI SCHEME On September 27, 2002, the Commission filed with the U.S. District Court for the Southern District of Ohio, a Motion for an Order to Show Cause why Richard Mann should not be held in contempt for failing to comply with the Court's Order of April 8, 2002. That order, among other things, required Mann to make disgorgement and prejudgment interest payments totaling $2,116,870. In addition, on September 30, 2002, the SEC filed with the U.S. District Court for the Southern District of Ohio, a similar motion against Jamie P. Piromalli, Steven Brewer, and A. Michael Jaillett for their failure to comply with the Court's Orders of November 13, 2001 and January 22, 2002. Combined, the November 13, 2001 and January 22, 2002 Orders, among other things, required Piromalli, Brewer, and Jaillett to make disgorgement and prejudgment interest payments totaling $5,218,531.61, $651,933, and $346,689, respectively. The Honorable James L. Graham, U.S. District Court for the Southern District of Ohio, ordered Mann, Piromalli, Brewer, and Jaillett (collectively, Defendants) to make the described disgorgement and prejudgment interest payments based on their roles in the World Vision Entertainment, Inc. (World Vision) Ponzi scheme. The SEC's complaint, filed June 1, 2000, alleged that the Defendants offered and sold securities in the form of nine-month promissory notes without registering them with the SEC. In furtherance of the scheme, the Complaint alleged that the Defendants, directly and indirectly, through a nationwide sales network, made numerous false and misleading statements to investors about the World Vision notes. The Defendants misrepresented that the notes were unconditionally guaranteed and insured and that all of the proceeds of the offering would be used to develop World Vision's products. In reality, the Defendants allegedly used the proceeds of the note offering to pay for the personal and business expenses of company officers and directors, to cover interest and principal payments to investors and to pay large, undisclosed commissions to the sales network. Through World Vision, the Defendants, and others acting in concert with them, raised at least $64 million from approximately 1,200 investors in 33 states from the sale of World Vision promissory notes. As a result, when World Vision filed for bankruptcy protection in September 1999, investors lost approximately $52 million. [SEC v. Jamie P. Piromalli, et al., Civil Action No. C-2-00 622, SD Ohio] (LR-17773) TELEMARKETER ORDERED TO PAY MORE THAN $1.5 MILLION IN DISGORGEMENT AND PENALTIES IN CONNECTION WITH FRAUDULENT SECURITIES SCHEME The Commission announced today that on August 27, 2002, the Honorable William P. Dimitrouleas, United States District Judge for the Southern District of Florida, issued an order imposing disgorgement with prejudgment interest in the amount of $1,487,271 and a civil penalty of $50,000 against Jeffrey M. Goldberg for his role in a fraudulent securities offering by Medical Research Industries, Inc. (MRI). In a complaint filed in June 2001, the Commission alleged that, between 1996 and mid-1999, Goldberg was responsible for overseeing MRI's telemarketing operation and received commissions in connection with the sale of MRI stock. MRI was a Ft. Lauderdale based company which allegedly manufactured and marketed homeopathic products, in patch form, for a variety of health concerns, including weight loss, sex, and sleep disorders. Through a series of fraudulent stock offerings, MRI raised approximately $52 million from more than 2,500 investors nationwide, primarily physicians. Goldberg had previously consented, without admitting or denying the allegations in the Commission's complaint, to the entry of a permanent injunction for violating the securities registration and antifraud provisions federal securities laws. The injunction against Goldberg, which was entered on April 18, 2002, enjoins him from future violations of 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. For more information on earlier actions in this case, see Litigation Release No. 17617 (July 16, 2002) and Litigation Release No. 17399 (March 6, 2002). [SEC v. William J. Tishman, et al. Case No. 01-6952- CIV-Dimitrouleas (S.D. Fla.) (LR-17774) SEC FILES FRAUD ACTION AGAINST ACLN, LTD., THREE OFFICERS AND THE COMPANY'S AUDITING FIRM, BDO CYPRUS Action Seeks Repatriation of $45 Million in Frozen Funds Today the Commission filed a civil injunctive action in the United States District Court in New York against ACLN, Ltd., a Cyprus corporation operating from Antwerp, Belgium that purportedly ships used vehicles to North and East Africa and sells new cars in that region. The complaint alleges that, from 1998 through the third quarter of 2001, ACLN was the vehicle for an exceptionally bold and elaborate financial fraud that resulted in losses of hundreds of millions of dollars to investors in the U.S. and abroad. Defendants Abderrazak "Aldo" Labiad, Joseph J.H. Bisschops and Alex de Ridder, who controlled the Company, are alleged by the Commission to have constructed a fraudulent scheme to represent ACLN as a substantial business entity with escalating profits when it was, in fact, little more than a shell company. From 1998 through 2001, specifically, they caused ACLN to grossly misrepresent its revenues and income, fabricate an entire line of business, and claim ownership of assets that did not exist or it did not own. The Commission alleges that Labiad, Bisschops and de Ridder exploited their financial fraud by selling over $80 million in ACLN stock at inflated prices. The Commission and agencies of other governments working in cooperation with it have frozen approximately $45 million in bank accounts in Denmark, the Netherlands, Luxembourg and Monaco, which the Commission will seek to repatriate for distribution to defrauded shareholders. The common stock of ACLN was traded on the Nasdaq National Market System and, additionally, on the New York Stock Exchange until March 18, 2002, when it was de-listed immediately following a Commission trading suspension. ACLN's market capitalization reached approximately $700 million in September 2001, but has subsequently declined to a nominal amount. The Commission's complaint names ACLN's former president, Labiad, former CEO, Bisschops, and former COO, Ridder; three offshore corporations through which those individuals are alleged to have engaged in fraudu lent stock transactions; six relief defendants alleged to be holding proceeds of the illegal conduct; ACLN's former auditors: the Cyprus affiliate of BDO International; and two BDO Cyprus partners. According to the Commission's complaint: * In its Commission filings and press releases in 2000 and 2001, ACLN significantly overstated the volume of its used car transactions, and claimed substantial revenue from a purported new car sales operation that, in fact, never existed; * In a particularly brazen aspect of the fraud, ACLN grossly misrepresented the amount of its cash assets from 1998 through the third quarter of 2001. For example, in its financial statements for the nine months ending September 30, 2001, ACLN claimed to have bank deposits of over $117 million. The actual balance at that time was less than $2 million. This deception was furthered through the creation of forged bank documents that ACLN provided to its auditors; * ACLN does not own the largest physical asset on its balance sheet, the car-carrier vessel the Sea Atef, and, in any event, significantly inflated the vessel's value; * ACLN's auditors, BDO Cyprus, failed to conduct basic audit procedures that would have detected ACLN's financial fraud and its forgery of bank account statements; * Defendants Labiad, Bisschops and de Ridder exploited the success of their financial fraud by selling over $80 million of their holdings of ACLN stock at inflated prices. To conceal their role in these transactions, and make the proceeds of the fraud difficult to trace, they acted through a complicated web of offshore corporations and bank accounts, created to facilitate the scheme.. In its action, the Commission seeks, among other things, disgorgement of ill-gotten gains, civil money penalties, injunctions prohibiting future violations of the securities laws, and, as to Labiad, Bisschops and de Ridder, officer and director bars. BDO Cyprus and its partners Minas Ioannou and Christakis Ioannou have consented to the entry of an order of the U.S. District Court enjoining them from violating the antifraud, reporting, books and records and internal controls provisions of the federal securities laws. They have also consented to the entry of an order permanently suspending them from practicing before the Commission as accountants. In addition, BDO Cyprus will disgorge $62,196, which includes all audit fees received from ACLN. The Commission gratefully acknowledges the assistance of the following law enforcement authorities in its investigation of this matter: the United States Attorney for the Southern District of New York; INTERPOL- Washington; the Belgian Judicial Authorities, including the Office of the Investigating Judge, Antwerp Court, the Prosecuting Officer for Financial Crimes, Antwerp, and the Belgian Federal Police, Money Laundering Unit, Antwerp; the Danish Financial Supervisory Authority; the Danish Ministry of Justice; the Danish Public Prosecutor for Serious Economic Crime; the Luxembourg Commission de Surveillance du Secteur Financier; the Tribunal de PremiŠre Instance de Monaco; the Banking, Insurance, and Securities Commission of Norway; the Netherlands Authority for the Financial Markets; the Netherlands Public Prosecution Service, Criminal Assets Deprivation Bureau; and the United Kingdom Financial Services Authority. [SEC v. A.C.L.N., Ltd.; Abderrazak "Aldo" Labiad; Joseph J.H. Bisschops; Alex de Ridder; Pearlrose Holdings International S.A.; Emerald Sea Marine, Inc.; Scott Investments S.A.; BDO International (Cyprus); Minas Ioannou; and Christakis Ioannou (Defendants); and Scandinavian Car Carriers A/S; Pandora Shipping, S.A.; Sergui, Ltd.; Westbound Development Corp.; Maverick Commercial, Inc.; and DCC Limited (Relief Defendants), Civ. No. 02 CIV 7988 (S.D.N.Y.)] (LR-17776; AAE Rel. 1643) INVESTMENT COMPANY ACT RELEASES THE MEXICO FUND, INC. An order has been issued on an application filed by The Mexico Fund, Inc. (Fund) under Sections 6(c), 17(b) and 23(c)(3) of the Investment Company Act. The order permits the Fund to make periodic repurchase offers in compliance with Rule 23c-3 under the Act, except that (a) the repurchase offers would be for between one and one hundred percent of the Fund's outstanding shares provided that the Fund will offer to repurchase at least five percent of its outstanding shares each fiscal year; (b) shareholders participating in the repurchase offers would receive in-kind pro rata portfolio securities of the Fund for their shares; and (c) the board of directors of the Fund would be able to set and reset the periodic interval between repurchase offers at three, six or 12 months upon prior notice to shareholders. The order also permits the Fund to remain a closed-end management investment company should the Fund's securities be deemed "redeemable securities" as a result of the repurchase offers and permits certain affiliated shareholders to participate in the repurchases. (Rel. IC-25764 - October 7) HOLDING COMPANY ACT RELEASES NATIONAL FUEL GAS COMPANY, ET AL. A notice has been issued giving interested persons until October 29, 2002, to request a hearing on a proposal by National Fuel Gas Company (NFG), a registered holding company, National Fuel Gas Distribution Corporation, National Fuel Gas Supply Corporation, Horizon Energy Development Inc. and its subsidiaries, Highland Forest Resources Inc., Leidy Hub Inc., Data-Track Account Services Inc., Seneca Independence Pipeline Company, Seneca Resources Corporation and its subsidiaries, Upstate Energy Inc., Niagara Independence Marketing Company, National Fuel Resources Inc. and Horizon Power Inc. (collectively, Applicants). The Applicants request approval to: a) carry out a program of external financing, credit support arrangements, and intrasystem financing; b) acquire financing subsidiaries and special purpose subsidiaries; c) continue the NFG money pool; d) enter into hedging transactions; f) make changes in the capital structure of majority-owned Subsidiaries; and g) reorganize Nonutility Subsidiaries. Authority for the various requests is sought for the period through December 31, 2005. The financing authority sought in this proceeding will replace the current financing order for NFG ("Current Financing Order') (HCAR No. 26847, March 20, 1998, as modified by HCAR No. 27170, April 21, 2000). (Rel. 35-27573) SELF-REGULATORY ORGANIZATIONS AMENDMENT TO THE PLAN ALLOCATION REGULATORY RESPONSIBILITIES PURSUANT TO RULE 17D-2 UNDER THE SECURITIES EXCHANGE ACT OF 1934 The American Stock Exchange, the Chicago Board Options Exchange, the International Securities Exchange, the National Association of Securities Dealers, the New York Stock Exchange, the Pacific Exchange, and the Philadelphia Stock Exchange submitted an amendment to the plan for the allocation of regulatory responsibilities pursuant to Rule 17d-2 of the Securities Exchange Act of 1934. Publication of the amended plan is expected in the Federal Register during the week of October 7. (Rel. 34-46590) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-NASD-2002-109) submitted by the National Association of Securities Dealers pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 relating to fees for Nasdaq's InterMarket. Publication of the order is expected in the Federal Register during the week of October 7. (Rel. 34-46594) AMENDMENT TO PROPOSED RULE CHANGE Two amendments to a proposed rule change have been filed by the Cincinnati Stock Exchange (SR-CSE-2002-04) under Section 19(b)(1) of the Securities Exchange Act of 1934 relating to the introduction of order delivery and automated response for all securities traded on the CSE. Publication of the proposal is expected in the Federal Register during the week of October 7. (Rel. 34-46599) PROPOSED RULE CHANGE The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE- 2002-39) and Amendment Nos. 1 and 2 thereto pursuant to Rule 19b-4 under the Securities Exchange Act of 1934 to make certain changes pertaining to the enforcement of trading conduct and decorum policies. Publication of the proposal is expected in the Federal Register during the week of October 7. (Rel. 34-46600) 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 FOCUS ENHANCEMENTS INC, 1370 DELL AVE, CAMPBELL, CA, 95008, 4088668300 - 270,000 ($337,500.00) Other, (File 333-100353 - Oct. 7) (BR. 03) S-8 COMBINED PROFESSIONAL SERVICES INC, 2700 NORTH 29TH AVE, SUITE 305, HOLLYWOOD, FL, 33020, 9549275563 - 0 ($45,000.00) Equity, (File 333-100383 - Oct. 7) (BR. 09) N-2 GLADSTONE CAPITAL CORP, 1750 TYSONS BLVD 4TH FLOOR, MCLEAN, VA, 22102, 7037441165 - 0 ($75,000,000.00) Unallocated (Universal) Shelf, (File 333-100385 - Oct. 7) (BR. 17) S-8 ON TECHNOLOGY CORP, WALTHAM WOODS, 880 WINTER STREET BUILDING 4, WALTHAM, MA, 02451-1449, 7814873300 - 0 ($876,000.00) Equity, (File 333-100386 - Oct. 7) (BR. 03) S-8 ON TECHNOLOGY CORP, WALTHAM WOODS, 880 WINTER STREET BUILDING 4, WALTHAM, MA, 02451-1449, 7814873300 - 0 ($3,496,010.00) Equity, (File 333-100387 - Oct. 7) (BR. 03) S-8 GLAXOSMITHKLINE PLC, GLAXO WELLCOME HOUSE, BERKELEY AVE, GREENFORD MIDDLESEX, X0, 00000, 011442089668000 - 500,000 ($9,650,000.00) Equity, (File 333-100388 - Oct. 7) (BR. 01) SB-2 CAPSOURCE FINANCIAL INC, 2305 CANYON BLVD, STE 103, BOULDER, CO, 80302, 3032450515 - 3,000,000 ($5,250,000.00) Equity, (File 333-100389 - Oct. 7) (BR. ) S-3 SCRIPPS E W CO /DE, 312 WALNUT STREET, CININNATI, OH, 45202, 5139773000 - 500,000,000 ($500,000,000.00) Non-Convertible Debt, (File 333-100390 - Oct. 7) (BR. 05) S-3 CARDIMA INC, 47266 BENICIA STREET, FREMONT, CA, 94538, 5103540300 - 0 ($7,896,666.25) Equity, (File 333-100392 - Oct. 7) (BR. 36) S-8 GIGA INFORMATION GROUP INC, 139 MAIN STREET, CAMBRIDGE, MA, 02142, 6179494900 - 200,000 ($234,000.00) Equity, (File 333-100393 - Oct. 7) (BR. 06) S-8 GIGA INFORMATION GROUP INC, 139 MAIN STREET, CAMBRIDGE, MA, 02142, 6179494900 - 500,000 ($585,000.00) Equity, (File 333-100394 - Oct. 7) (BR. 06) S-1 HECLA MINING CO/DE/, 6500 MINERAL DRIVE SUITE 200, NONE, COEUR D'ALENE, ID, 83815-8788, 2087694100 - 5,995,248 ($21,403,036.00) Equity, (File 333-100395 - Oct. 7) (BR. 04) S-3 MILESTONE SCIENTIFIC INC/NJ, 220 S ORANGE AVE, LIVINGSTON CORPORATE PARK, LIVINGSTON, NJ, 07039, 2013793171 - 1,075,000 ($306,375.00) Equity, (File 333-100396 - Oct. 7) (BR. 36) S-8 PETCO ANIMAL SUPPLIES INC, 9125 REHCO RD, SAN DIEGO, CA, 92121, 6194537845 - 0 ($6,015,000.00) Equity, (File 333-100397 - Oct. 7) (BR. 02) S-8 VALUE CITY DEPARTMENT STORES INC /OH, 6144714722 - 0 ($18,000,000.00) Equity, (File 333-100398 - Oct. 7) (BR. 02) S-3 ZIX CORP, 2711 NORTH HASKELL AVENUE, SUITE 2300, LB 36, DALLAS, TX, 75204-2960, 214-370-2000 - 0 ($6,643,556.20) Equity, (File 333-100399 - Oct. 7) (BR. 03) S-3 ZIX CORP, 2711 NORTH HASKELL AVENUE, SUITE 2300, LB 36, DALLAS, TX, 75204-2960, 214-370-2000 - 0 ($4,259,647.50) Equity, (File 333-100400 - Oct. 7) (BR. 03) S-3 FINANCIAL SECURITY ASSURANCE HOLDINGS LTD/NY/, C/O GENERAL COUNSEL, 350 PARK AVE 13TH FLOOR, NEW YORK, NY, 10022, 2128260100 - 0 ($650,000,000.00) Debt Convertible into Equity, (File 333-100401 - Oct. 7) (BR. 01) S-4 TEXAS REGIONAL BANCSHARES INC, 3700 N TENTH STE 301, PO BOX 5910, MCALLEN, TX, 78501, 9566315400 - 0 ($4,613,835.00) Equity, (File 333-100402 - Oct. 7) (BR. 07) S-1 ADVANCED VIRAL RESEARCH CORP, 200 CORPORATE BOULEVARD SOUTH, ., YONKERS, NY, 10107, 9143767383 - 0 ($4,938,162.00) Equity, (File 333-100403 - Oct. 7) (BR. 01) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. The following companies have filed 8-K reports for the date indicated and/or amendments to 8-K reports previously filed, responding to the item(s) of the form specified. 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE 1 2 3 4 5 6 7 8 9 DATE COMMENT ------------------------------------------------------------------------------------ 3DO CO DE X X 10/01/02 AAMES FINANCIAL CORP/DE DE X 10/04/02 ADELPHIA BUSINESS SOLUTIONS INC DE X X 06/14/02 AMEND ALLIANCE BANCSHARES CALIFORNIA CA X X 10/02/02 AMERICA ONLINE LATIN AMERICA INC DE X X 10/03/02 AMERICAN AIRLINES INC DE X 10/04/02 AMERICAN TECHNOLOGY CORP /DE/ DE X X 10/07/02 AMR CORP DE X 10/04/02 APPLERA CORP DE X X 10/02/02 ASV INC /MN/ MN X X 10/07/02 BACH-HAUSER INC NV X 09/12/02 BANCORP RHODE ISLAND INC X X 10/07/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X X 10/04/02 BE AEROSPACE INC DE X 10/07/02 BOSTON CELTICS LIMITED PARTNERSHIP /D DE X X 09/27/02 BOSTON CELTICS LIMITED PARTNERSHIP II DE X X 09/27/02 BOWNE & CO INC DE X X 09/30/02 CAPITAL BANCORP INC TN X X 10/07/02 CAPITOL COMMUNITIES CORP NY X X 10/07/04 CASTLEGUARD ENERGY INC FL X X 09/26/02 CBRL GROUP INC TN X X 10/07/02 CBRL GROUP INC TN X X 10/07/02 CHELSEA PROPERTY GROUP INC MD X 08/20/02 AMEND CLEVELAND ELECTRIC ILLUMINATING CO OH X X 10/07/02 CONNECTIVITY TECHNOLOGIES INC DE X 09/26/02 CORNERSTONE REALTY INCOME TRUST INC VA X X 10/07/02 CROWN MEDIA HOLDINGS INC DE X X 10/07/02 CSFB MORTGAGE PASS THROUGH CERTIFICAT DE X X 03/25/02 CSFB MORTGAGE PASS THROUGH CERTIFICAT DE X X 03/25/02 CSFB MORTGAGE PASS THROUGH CERTIFICAT DE X X 03/25/02 CSX TRADE RECEIVABLES CORP DE X X 09/25/02 CTC COMMUNICATIONS GROUP INC DE X X 10/03/02 DILLARD ASSET FUNDING CO DE X X 10/04/02 DIRECTPLACEMENT INC DE X X X 10/04/02 DIVINE INC DE X X 09/27/02 DND TECHNOLOGIES INC NV X X X 10/07/02 AMEND DTVN HOLDINGS INC DE X X 10/07/02 DYNEX CAPITAL INC VA X 03/31/02 EDUCATION LOANS INC /DE DE X 09/19/02 ELINE ENTERTAINMENT GROUP INC NV X 10/07/02 AMEND EMPS CORP NV X X 07/30/02 AMEND ENGAGE INC DE X X 10/04/02 ENTERGY CORP /DE/ DE X X 10/07/02 EUROTECH LTD DC X X 09/25/02 EUROTECH LTD DC X X 09/24/02 EUROTECH LTD DC X 09/09/02 AMEND FIRST CYPRESS TECHNOLOGIES INC X 09/26/02 FORD MOTOR CO DE X X 10/07/02 FORD MOTOR CREDIT CO DE X X 10/07/02 FRIEDMAN BILLINGS RAMSEY GROUP INC VA X 10/07/02 GENERAL MILLS INC DE X X 10/07/02 GS MORTGAGE SEC CORP MORT PASS THR CE DE X X 09/23/02 HOMECOM COMMUNICATIONS INC DE X X 12/31/02 HOOKER FURNITURE CORP VA X X 10/07/02 HOST AMERICA CORP DE X 10/07/02 HPL TECHNOLOGIES INC DE X 09/27/02 I A EUROPE INC DE X X 06/21/02 INDYMAC MBS INC X X 09/27/02 IROQUOIS GAS TRANSMISSION SYSTEM LP DE X X 10/04/02 JEFFERIES GROUP INC /DE/ DE X X 10/07/02 KEY3MEDIA GROUP INC DE X 08/22/02 KSW INC NY X X 09/30/02 KUSHNER LOCKE CO CA X 10/04/02 LIFEPOINT HOSPITALS INC DE X X 10/07/02 LONE STAR TECHNOLOGIES INC DE X X 09/30/02 MARVEL ENTERPRISES INC DE X X 10/07/02 MEASUREMENT SPECIALTIES INC NJ X X 09/20/02 MEDIUM4 COM INC DE X X 09/30/02 MORTGAGE ASSET SEC TRANS INC MORT PAS DE X X 07/30/02 MULTINET INTERNATIONAL CORP INC NV X X 10/02/02 NATCO GROUP INC DE X X 10/03/02 NATHANS FAMOUS INC DE X X 10/07/02 NAVIGANT CONSULTING INC DE X X 09/23/02 NAVISTAR FINANCIAL SECURITIES CORP DE X 07/31/02 NETJ COM CORP NV X 10/07/02 NETRATINGS INC DE X X 10/07/02 NEVADA HOLDING GROUP INC /NV/ NV X X 09/02/02 NORTHERN TRUST CORP DE X X 10/04/02 ONCURE TECHNOLGIES CORP FL X X 09/30/02 ONYX SOFTWARE CORP/WA WA X 10/03/02 OPTIONS TALENT GROUP DE X X 10/07/02 OSTEOTECH INC DE X 10/07/02 PACIFICHEALTH LABORATORIES INC DE X X 10/01/02 PALWEB CORP X X 10/01/02 PASS THROUGH CERTIFICATES SERIES 2002 DE X X 10/01/02 PASS THROUGH CERTIFICATES SERIES 2002 DE X X 10/01/02 PATINA OIL & GAS CORP DE X 10/04/02 PEREGRINE SYSTEMS INC DE X X 09/22/02 PSYCHIATRIC SOLUTIONS INC DE X 08/05/02 AMEND RADISYS CORP OR X X 10/07/02 REDDING BANCORP CA X 10/04/02 REGENERATION TECHNOLOGIES INC FL X X 10/02/02 REPEATER TECHNOLOGIES INC DE X X X 10/03/02 REPLIGEN CORP DE X X 10/04/02 RESIDENTIAL ASSET MORT PROD GMACM MOR X X 09/25/02 RESIDENTIAL ASSET MORT PROD GMACM MOR X X 09/25/02 RESIDENTIAL ASSET MORT PRODUCTS GMACM X X 09/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X X 10/07/02 RICHARDSON ELECTRONICS LTD/DE DE X 05/31/03 SALTON INC DE X X 10/07/02 SAMSONITE CORP/FL DE X X 10/04/02 SEARS ROEBUCK & CO NY X X 10/07/02 SELIGMAN NEW TECHNOLOGIES FUND II INC MD X X 09/30/02 SELIGMAN NEW TECHNOLOGIES FUND INC X X 09/30/02 SHIRE PHARMACEUTICALS GROUP PLC X X 10/07/02 SK TECHNOLOGIES CORP DE X 10/07/02 SMARTDISK CORP DE X X 09/27/02 SOCKET COMMUNICATIONS INC DE X 10/03/02 SPX CORP DE X 10/01/02 TALK AMERICA DE X 10/04/02 TECHLABS INC X 10/07/02 AMEND TELCO BLUE INC DE X X X 09/10/02 AMEND TEN STIX INC CO X X 10/07/02 TENGTU INTERNATIONAL CORP DE X 10/03/02 THREE FIVE SYSTEMS INC DE X 10/07/02 TIDEWATER INC DE X 10/07/02 TIER TECHNOLOGIES INC CA X X 07/25/02 AMEND TRANSKARYOTIC THERAPIES INC DE X 10/02/02 TRICO MARINE SERVICES INC DE X X 10/04/02 UIL HOLDINGS CORP CT X X X 10/03/02 UNITED FIDELITY AUTO RECEIVABLES TRUS DE X X 09/26/02 UNITED INDUSTRIAL CORP /DE/ DE X X 10/04/02 UNIVERSAL INSURANCE HOLDINGS INC DE X X 09/30/02 WABASH NATIONAL CORP /DE DE 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