SEC NEWS DIGEST Issue 2002-204 October 22, 2002 COMMISSION ANNOUNCEMENTS REPORT ON ADMINISTRATIVE PROCEEDINGS FOR THE PERIOD APRIL 1, 2002 THROUGH SEPTEMBER 30, 2002 A Report on Administrative Proceedings for the Period April 1, 2002 through September 30, 2002 has been issued, giving summary statistical information on the Commission's administrative proceedings caseload. The reports, issued each October and April, are published in the SEC Docket and appear on the Commission's website. (Rel. 34-46664) RULES AND RELATED MATTERS DISCLOSURE REQUIRED BY SECTIONS 404, 406 AND 407 OF THE SARBANES-OXLEY ACT OF 2002 On October 22, the Commission issued a release proposing rules relating to Sections 404, 406 and 407 of the Sarbanes-Oxley Act of 2002. The proposed rules would require companies to include in their Exchange Act filings: (1) an annual internal control report, (2) disclosure regarding whether a company has adopted a code of ethics that applies to certain senior officers, and (3) disclosure regarding whether a company has a financial expert on its audit committee. The proposed rules also would revise the Commission's recently adopted quarterly and annual report certification requirements. (Rels. 33-8138; 34-46701; IC-25775; File No. S7-40-02) ENFORCEMENT PROCEEDINGS CIVIL FRAUD CASE AND ADMINISTRATIVE PROCEEDING AGAINST AARON CHAITOVSKY, CPA, AND ROBERT GLASS, CPA On October 21, the Commission issued an Order Instituting a Public Administrative Proceeding Pursuant to Rule 102(e) of the Commission's Rules of Practice and Findings and Order of the Commission as to respondents Aaron Chaitovsky and Robert Glass. Chaitovsky and Glass, both certified public accountants in New York, were the engagement partner and SEC review partner, respectively, on the audit of AppOnline.com, Inc.'s December 31, 1999 financial statements, which were filed with the Commission. The Commission found that on Oct. 18, 2002, Chaitovsky and Glass were enjoined from violating Sections 10(b) and 10A of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder, and from aiding and abetting violations of Section 13(a) of the Exchange Act and Rules 12b-20 and 13a-1 thereunder (SEC v. Paul Skulsky, et al., No. 02-CV-1524 (DRH)). The civil injunctive action was based on allegations that Chaitovsky and Glass caused the issuance of an audit report containing an unqualified opinion, which stated that the audit had been conducted in accordance with Generally Accepted Auditing Standards (GAAS) and that the financial statements had been prepared in conformity with Generally Accepted Accounting Principles (GAAP), even though Chaitovsky and Glass knew or were reckless in not knowing that the audit had not been performed in accordance with GAAS and that the financial statements had not been prepared in conformity with GAAP. The civil action also alleged that Chaitovsky and Glass knew that AppOnline had filed false financial statements with the Commission, but took no steps to notify AppOnline's board of directors, or any committee thereof, that an illegal act had or might have occurred. Based on the foregoing, the Commission suspended Chaitovsky and Glass from appearing or practicing as an accountant before the Commission, with the right to apply for reinstatement after five years. Chaitovsky and Glass consented to the relief. [SEC v. Paul Skulsky, et al., No. 02-CV-1524, DRH, EDNY] (LR-17794); (Administrative Proceeding - Rel. 34-46694; AAE Rel. 1652; File No. 3-10917) ADMINISTRATIVE PROCEEDINGS INSTITUTED AGAINST STEVIN HOOVER AND HOOVER CAPITAL MANAGEMENT, INC. BASED ON HOOVER'S FELONY CONVICTION The Commission announced that on October 21 it instituted public administrative proceedings pursuant to Sections 203(e) and 203(f) of the Investment Advisers Act of 1940 against Hoover Capital Management, Inc. (HCM), a registered investment adviser located in Kansas City, Missouri, and Stevin R. Hoover, the sole owner of HCM, based on Hoover's criminal conviction in August 2002, in the United States District Court for the District of Massachusetts, for violations of the antifraud provisions of the Advisers Act. In the Commission's Order Instituting Public Administrative Proceedings (Order), the Division of Enforcement alleges that on August 7, 2002, in the case of United States v. Hoover, Crim. A. No. 02-10309 DPW (D. Mass.), Hoover pled guilty to a one-count felony charge of fraudulently misappropriating nearly $200,000 from three HCM clients between 1997 and 1998 in violation of Section 206(2) of the Advisers Act (15 U.S.C. 80b-6(2) and 80b-17). Hoover is scheduled to be sentenced on Oct. 31, 2002. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Hoover and HCM an opportunity to dispute these allegations, and to determine what sanctions, if any, are appropriate and in the public interest. For more information, see Litigation Release Nos. 17666 (August 8, 2002), 17487 (April 24, 2002), 17284 (Dec. 19, 2001), 17240 (Nov. 19, 2001), 17236 (Nov. 16, 2001) and 16983 (May 2, 2001). (Rel. IA- 2068; File No. 3-10918) SEC ALLEGES FRAUD AGAINST AVENTURA, FLORIDA PUBLIC COMPANY IN CONNECTION WITH FALSE SEC FILINGS AND AGAINST ITS TRANSFER AGENT FOR VIOLATIONS OF THE FEDERAL SECURITIES LAWS The Commission announced that on October 15 it filed a federal civil action (action) against Florida Stock Transfer, Inc. (FST), Vector Holdings Corp. (Vector), and Allen E. Weintraub, president of both FST and Vector, in connection with alleged violations by FST of the transfer agent rules under the federal securities laws and alleged false filings with the SEC by Vector. The action asked for emergency relief against FST and Weintraub. On October 16, 2002, the Honorable Patricia Seitz, United States District Judge for the Southern District of Florida entered, among other things, a temporary restraining order against FST and Weintraub and an asset freeze against Weintraub. According to the SEC's complaint (complaint), Vector's transfer agent, FST, which is under the exclusive control of Weintraub, has engaged in violations of the transfer agent rules under the federal securities laws. The complaint alleges, among other things that FST did not produce all documents requested by SEC examiners during an examination of FST, did not create and maintain a daily log, and kept an incomplete and inaccurate master securityholder file for Vector. Further, the complaint alleges that since Weintraub gained control of Vector, its filings with the SEC have failed to disclose one or more of the following: (1) In 1992, Weintraub pled guilty in Broward County, Florida to five felonies: one count of organized fraud and four counts of grand theft; (2) In 1998, Weintraub pled nolo contendere in Miami-Dade County, Florida to four felony counts for fraudulent practices; (3) Also in 1998, a civil judgment was entered against Weintraub in the amount of $22,897.36, which remains unsatisfied; and (4) In 2000, a civil judgment was entered against Weintraub in the amount of $33,549.62 which also remains unsatisfied. The complaint also alleges that Vector misrepresented Weintraub's background in its annual report for the year ended December 31, 2001 which was later also incorporated by reference into a Form S-8 registration statement. The complaint further alleges Weintraub has profited from Vector's misrepresentations and omissions by dumping millions of Vector shares into the public market for a profit of well over $200,000. As a result, the SEC's complaint charges FST with violations of Sections 17(a)(1), 17(a)(3), 17A(c), 17A(d)(1) and 17(f)(2) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 17Ac2-1, 17Ad-6, 17Ad-7, 17Ad-10, 17Ad-11, 17Ad-12, 17Ad-15, 17Ad-16, 17Ad-17, and 17f-2 thereunder, and charges Weintraub with aiding and abetting those violations. The SEC's complaint further charges Vector and Weintraub with violations of 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and Weintraub with violations of Rule 13b2-2; Vector with violations of Section 13(a) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11 and 13a-13 thereunder, and Weintraub with aiding and abetting Vector's violations of Section 13(a) of the Exchange Act and Rules 12b-20, 13a-1, 13a-11 and 13a-13 thereunder. The SEC is also seeking in this lawsuit preliminary and permanent injunctions against FST, Vector and Weintraub, disgorgement of ill-gotten profits from Weintraub, civil money penalties against FST and Weintraub and an officer and director bar against Weintraub. [SEC v. Florida Stock Transfer, Inc., Vector Holdings Corp., and Allen E. Weintraub, Case No. 02-23048-CIV-Ungaro-Benages, S.D. Fla.] (LR-17795) MAN CHARGED WITH CONSPIRACY TO OBSTRUCT SEC INVESTIGATION The U.S. Attorney for the Central District of California and the Securities and Exchange Commission announced that Daniel W. Jacobs was charged with conspiracy to obstruct justice during an SEC enforcement investigation of Reed E. Slatkin. From approximately 1986 until May 2001, Slatkin operated a massive Ponzi scheme in which he solicited more than $593 million from approximately 800 investors. Jacobs has agreed to plead guilty to the charge when he is arraigned in November. In his plea agreement, Jacobs admitted that when the SEC began a formal investigation of Slatkin's activities in 1999, Jacobs and others conspired to obstruct the SEC's investigation. Jacobs and others, among other things, provided the SEC with false documents concerning NAA Financial, a purported Swiss brokerage firm in which Slatkin purportedly held his investors' funds. For his role, Jacobs received $1 million and a quantity of gold coins from Slatkin. Specifically, Jacobs: * Helped Slatkin prepare to testify falsely before the SEC by reviewing the details of the concocted NAA Financial story with Slatkin. * Introduced and encouraged an unindicted co-conspirator in Europe to assist Slatkin in an attempt to convince the SEC that NAA Financial was a legitimate European brokerage company. * Set-up false European telephone numbers for NAA Financial. * Purchased European-style NAA Financial letterhead stationary in Europe and provided it to Slatkin. * Altered a facsimile machine at his residence so that recipients of documents sent from the machine would see a header which reflected the name NAA Financial and a European facsimile number. * Caused the SEC to be falsely informed that NAA Financial's delay in providing documentation was due to the conduct of another entity, Romulus Investment Trust, which controlled the accounts. * Caused the SEC to be falsely informed, using the name Charles Thibodeau, that Romulus Investment Trust was transferring Slatkin's funds to a new NAA Financial account in a Swiss Bank. * Fabricated NAA Financial and Romulus Investment Trust documentation, including letters and brokerage statements, which was provided to the SEC. * Signed fabricated NAA Financial documents as Michel Axiall. * Fabricated bank records and correspondence which reflected that over $400 million had been wire-transferred into purported Swiss accounts held for Slatkin's benefit. * Shredded portions of Slatkin's NAA Financial files which exposed Jacobs' role in the conspiracy in an effort to conceal those records from the SEC and other law enforcement authorities. On May 11, 2001, the SEC obtained a temporary restraining order and asset freeze against Slatkin in federal district court in Los Angeles. The Commission alleged that Slatkin defrauded hundreds of clients through his unregistered investment advisory business located in Santa Barbara, California. On June 7, 2001, the U.S. District Court for the Central District of California entered a Judgment of Permanent Injunction against Reed E. Slatkin. The judgment enjoins Slatkin from future violations of the antifraud provisions of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act of 1940 and the investment adviser registration provisions of Section 203(a) of the Advisers Act. Slatkin, without admitting or denying the allegations in the complaint, consented to the entry of the injunction. Slatkin has also been barred by the Commission from associating with any investment adviser. The U.S. Attorney's Office for the Central District of California charged Slatkin with 15 felony charges, including mail and wire fraud, money laundering and conspiracy to obstruct justice during an SEC enforcement investigation. Slatkin pleaded guilty and is scheduled to be sentenced on Feb. 24, 2003. Additional information can be found in Litigation Release No. 16988 (May 15, 2001) and No. 17033 (June 12, 2001) and Advisers Act Release No. 2006 (Jan. 2, 2002). [U.S. v. Daniel W. Jacobs, CR 02-1108 (C.D. Cal.)] (LR-17796) HOLDING COMPANY ACT RELEASES UNITIL CORPORATION, ET AL. A notice has been issued giving interested persons until Nov. 12, 2002, to request a hearing on a proposal by Unitil Corporation (Unitil) and two of its retail electric utility subsidiaries, Concord Electric Company (CECo) and Exeter & Hampton Electric Company (E&H). Applicants seek authority to carry out a stock exchange to effect the merger of E&H into CECo, which will then be renamed Unitil Energy Systems Inc. Applicants also request authority to amend and combine the debt indentures of E&H and CECo into a single indenture, request authority to solicit proxies or consents from holders of outstanding shares of preferred stock with regard to the merger and related transactions and from bondholders with regard to the indenture consolidation, and request authority to revise the existing authorization for the Unitil money pool to reflect the merger. E&H requested an order authorizing commencement of the solicitation of proxies or consents from the holders of the outstanding shares of its preferred stock for the purpose of seeking approval of the merger and related transactions and the solicitation of consents from bondholders in connection with the proposed indenture amendments. It appears to the Commission that the Applicants' declarations regarding the proposed solicitation of proxies should be permitted to become effective immediately under Rule 62(d). (Rel. 35- 27580) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-PCX-2002-69) filed by the Pacific Exchange to adopt a new Interpretation under PCXE Rule 7.37 in securities subject to the ITS Plan Exemption 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 Oct. 21. (Rel. 34- 46684) WITHDRAWALS SOUGHT A notice has been issued giving interested persons until Nov. 8, 2002, to comment on the application of Central Maine Power Company to withdraw its Dividend Series Preferred Stock (Par Value $100) 3.5% Series, from listing and registration on the American Stock Exchange. (Rel. 34- 46689) A notice has been issued giving interested persons until Nov. 8, 2002, to comment on the application of El Paso Tennessee Pipeline Co., to withdraw its 8 1/4% Cumulative Preferred Stock, Series A, from listing and registration on the New York Stock Exchange. (Rel. 34-46690) A notice has been issued giving interested persons until Nov. 8, 2002, to comment on the application for withdrawal from listing and registration (FFP Marketing Company Partners, Inc., $.01 par value) from the American Stock Exchange. (Rel. 34-46691) WITHDRAWALS GRANTED An order has been issued granting the application of KBK Capital Trust I to withdraw its 9.50 % Trust Preferred Securities from listing and registration on the American Stock Exchange, effective at the opening of business on Oct. 18, 2000. (Rel. 34-46692) An order has been issued granting the application of KBK Capital Corporation to withdraw its Common Stock, par value $.01, from listing and registration, on the American Stock Exchange, effective at the opening of business on Oct. 21, 2002. (Rel. 34-46699) An order has been issued granting the application of KBK Capital Corporation to withdraw its Common Stock, par value $.01, from listing and registration, on the Pacific Exchange, effective at the opening of business on Oct. 21, 2000. (Rel. 34-46700) DELISTING GRANTED An order has been issued granting the application of the Pacific Exchange to strike from listing and registration certain call and put options contracts issued by The Options Clearing Corporation respecting certain underlying securities, effective Oct. 21, 2002. (Rel. 34-46693) 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-4 VOICE MOBILITY INTERNATIONAL INC, 13777 COMMERCE PARKWAY, SUITE 180, RICHMOND, A1, V6V 2X3, 6044820000 - 41,802,115 ($5,225,264.38) Equity, (File 333-100642 - Oct. 21) (BR. 37) S-8 FORLINK SOFTWARE CORP INC, P O BOX 60, COLLEX/GENEVA SWITZE, CH1239, 8014857775 - 0 ($380,000.00) Equity, (File 333-100645 - Oct. 21) (BR. 03) S-8 CALLON PETROLEUM CO, 200 N CANAL ST, NATCHEZ, MS, 39120, 6014421601 - 350,000 ($1,601,250.00) Equity, (File 333-100646 - Oct. 21) (BR. 04) S-1 SCANSOFT INC, 9 CENTENNIAL DRIVE, PEABODY, MA, 01960, 9789772000 - 0 ($33,976,181.00) Equity, (File 333-100647 - Oct. 21) (BR. 03) S-1 SCANSOFT INC, 9 CENTENNIAL DRIVE, PEABODY, MA, 01960, 9789772000 - 0 ($43,470,000.00) Equity, (File 333-100648 - Oct. 21) (BR. 03) S-8 SCS TRANSPORTATION INC, 0 ($11,782,826.40) Equity, (File 333-100649 - Oct. 21) (BR. 05) S-3 MEDIX RESOURCES INC, 305 MADISON AVE, SUITE 2033, NEW YORK, NY, 10165, 2126972509 - 19,158,753 ($9,579,377.00) Equity, (File 333-100650 - Oct. 21) (BR. 03) S-3 NETGURU INC, 22700 SAVI RANCH PARKWAY, YORBA LINDA, CA, 92887, 7149742500 - 106,500 ($197,025.00) Equity, (File 333-100651 - Oct. 21) (BR. 03) S-8 NETJ COM CORP, 34190 SEPULVEDA AVENUE, SUITE 217, CAPISTRANO BEACH, CA, 92624, 949-487-7295 - 8,380,000 ($182,265.00) Debt Convertible into Equity, (File 333-100652 - Oct. 21) (BR. 09) S-8 STILWELL FINANCIAL INC, 920 MAIN STREET 21ST FLOOR, KANSAS CITY, MO, 64105, 8162182400 - 980,000 ($10,554,600.00) Equity, (File 333-100653 - Oct. 21) (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 ---------------------------------------------------------------------------------- 1 800 FLOWERS COM INC DE X 10/18/02 3DFX INTERACTIVE INC CA X X 10/15/02 ADVANTA BUSINESS RECIEVABLES CORP X 10/21/02 AK STEEL HOLDING CORP DE X X 10/18/02 ALASKA COMMUNICATIONS SYSTEMS GROUP I DE X X 10/02/02 AMERICAN AMMUNITION INC /CA CA X 10/04/02 APPLIED MICROSYSTEMS CORP /WA/ WA X X 10/15/02 ARCHSTONE SMITH OPERATING TRUST MD X X 10/21/02 ARCHSTONE SMITH TRUST MD X X 10/21/02 ARTISAN COMPONENTS INC DE X X 10/18/02 ASSET BACKED SECURITIES CORP DE X 10/21/02 AT&T LATIN AMERICA CORP DE X 08/14/02 AUTOZONE INC NV X X 10/18/02 BETHLEHEM STEEL CORP /DE/ DE X X 10/21/02 BETHLEHEM STEEL CORP /DE/ DE X 10/21/02 BIOKEYS PHARMACEUTICALS INC DE X X 10/17/02 BOEING CO DE X 10/21/02 BPP LIQUIDATING TRUST MD X 10/18/02 BROADCOM CORP CA X 10/17/02 CADIZ INC DE X X 10/16/02 CAPITOL REVOLVING HOME EQUITY LOAN TR MD X 10/21/02 CAPITOL REVOLVING HOME EQUITY LOAN TR MD X 10/21/02 CARDIAC SCIENCE INC DE X X 10/18/02 CENTERPOINT ENERGY INC X X 10/21/02 CENTEX CONSTRUCTION PRODUCTS INC DE X X 10/21/02 CITICORP DE X 10/15/02 CITIZENS FIRST FINANCIAL CORP DE X X X 10/18/02 COMBINED PENNY STOCK FUND INC CO X X 10/18/02 COMMERCIAL MORTGAGE PASS THROUGH CERT DE X X 10/15/02 COMMONWEALTH BIOTECHNOLOGIES INC VA X 10/16/02 COMPOSITE HOLDINGS INC NV X 10/21/02 COMPUSONICS VIDEO CORP CO X 10/21/02 CORIXA CORP DE X X 10/15/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 10/21/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 10/21/02 CREDIT SUISSE FST BOSTON MT SEC CO HM DE X X 07/25/02 CREDIT SUISSE FST BOSTON MT SEC CO HM DE X X 08/25/02 CREDIT SUISSE FST BOSTON MT SEC CO HM DE X X 09/25/02 CSFB MORTGAGE BACKED PASS THROUGH CER DE X 10/21/02 CWABS INC DE X X 10/15/02 CWABS INC DE X X 10/15/02 CWABS INC DE X X 10/15/02 DOE RUN RESOURCES CORP NY X X 10/17/02 DVI RECEIVABLES CORP DE X 09/30/02 DVI RECEIVABLES CORP VIII DE X 09/30/02 EQUITY ONE ABS INC DE X X 10/18/02 EXELON CORP PA X 10/18/02 EXELON CORP PA X 10/21/02 FAIR ISAAC & COMPANY INC DE X 08/05/02 AMEND FIRST HORIZON ASSET SECURITIES INC DE X X 10/17/02 FIRST SECURITY BANCORP INC /KY/ KY X 09/30/02 FIRST STATE BANCORPORATION NM X X X 10/17/02 FIRSTCITY FINANCIAL CORP DE X X 10/21/02 FLEET CREDIT CARD FUNDING TRUST X X 10/21/02 FORD MOTOR CO DE X X 10/21/02 FORD MOTOR CREDIT CO DE X X 10/21/02 FORWARD ACQUISITION CORP DE X X 09/26/02 GE CAPITAL COM MORT CORP COM MORT PAS DE X X 10/18/02 GS MORTGAGE SECURITIES CORP DE X X 10/17/02 GS MORTGAGE SECURITIES CORP DE X 10/18/02 HASBRO INC RI X X 10/21/02 HERCULES ACQUISITION CORP DE X X 09/23/02 HUNTSMAN INTERNATIONAL HOLDINGS LLC DE X X 10/21/02 HUNTSMAN INTERNATIONAL LLC DE X X 10/21/02 HUNTSMAN POLYMERS CORP DE X 10/21/02 IBERIABANK CORP LA X X 10/18/02 IFS INTERNATIONAL HOLDINGS INC DE X 10/21/02 INTERNATIONAL TOTAL SERVICES INC OH X X 10/18/02 INVACARE CORP OH X 10/16/02 IRWIN FINANCIAL CORPORATION IN X X 10/21/02 IVANHOE ENERGY INC X 10/21/02 JAMESON INNS INC GA X X 10/21/02 KAMAN CORP CT X 10/21/02 KANEB PIPE LINE OPERATING PARTNERSHIP DE X X 10/21/02 KANEB PIPE LINE PARTNERS L P DE X X 10/21/02 KMART CORP MI X X 10/18/02 KUSHNER LOCKE CO CA X 10/18/02 LAKELAND INDUSTRIES INC DE X 10/21/02 LTV CORP DE X X 10/21/02 MAF BANCORP INC DE X X 10/21/02 MAJOR AUTOMOTIVE COMPANIES INC NV X X 10/21/02 MAXUS REALTY TRUST INC MO X X 10/16/02 MCDATA CORP DE X 10/21/02 MEDIX RESOURCES INC CO X 10/16/02 MERIDIAN HOLDINGS INC CO X 11/15/01 MONTEREY BAY BANCORP INC DE X X 09/30/02 MSDW STRUCTURED SATURNS SERIES 2001 2 DE X 10/01/02 MTS INC CA X X 10/18/02 MUNICIPAL MORTGAGE & EQUITY LLC DE X 09/30/02 NASHUA CORP MA X 10/10/02 NATIONAL RESIDENTIAL PROPERTIES NV IN NV X X 10/07/02 NATIONAL VISION INC GA X 10/11/02 NEBO PRODUCTS INC UT X X X 10/18/02 NETRATINGS INC DE X X 10/21/02 NICHOLAS INVESTMENT CO INC NV X X 09/10/02 NORTHEAST UTILITIES SYSTEM MA X 10/21/02 NORTHEAST UTILITIES SYSTEM MA X 10/21/02 NORTHWESTERN CORP DE X X 10/18/02 NOVATEL WIRELESS INC DE X X 09/18/02 OCCIDENTAL PETROLEUM CORP /DE/ DE X X 10/21/02 OPENTV CORP X X X 10/04/02 PAK MAIL CENTERS OF AMERICA INC CO X X 10/17/02 PENFORD CORP WA X 10/21/02 PEOPLES BANK CREDIT CARD MASTER TRUST CT X X 09/30/02 PG&E CORP CA X 10/21/02 PG&E NATIONAL ENERGY GROUP INC DE X 10/21/02 PITNEY BOWES INC /DE/ DE X 09/30/02 PMA CAPITAL CORP PA X X 10/16/02 POPE RESOURCES LTD PARTNERSHIP DE X X 10/21/02 PRIVATEBANCORP INC DE X X 10/21/02 PROXIM CORP DE X 08/05/02 AMEND PRUDENTIAL FINANCIAL INC NJ X 10/21/02 QUESTAR PIPELINE CO UT X X 10/20/02 READERS DIGEST ASSOCIATION INC DE X 10/21/02 REDWOOD MICROCAP FUND INC X X 10/18/02 REPLIGEN CORP DE X 10/17/02 SALIX PHARMACEUTICALS LTD X X 10/21/02 SANGSTAT MEDICAL CORP DE X X 10/21/02 SAVANNAH BANCORP INC GA X 10/18/02 SAVANNAH BANCORP INC GA X 10/15/02 SCHERING PLOUGH CORP NJ X X 10/17/02 SCHICK TECHNOLOGIES INC DE X X 10/21/02 SCOTIA PACIFIC CO LLC DE X 10/21/02 SEABOARD CORP /DE/ DE X 10/18/02 SONICS & MATERIALS INC DE X X 10/21/02 SYKES ENTERPRISES INC FL X 10/21/02 TEPPCO PARTNERS LP DE X X 10/16/02 TERAFORCE TECHNOLOGY CORP DE X X 10/03/02 TEXAS BIOTECHNOLOGY CORP /DE/ DE X 10/21/02 THERMOVIEW INDUSTRIES INC DE X 10/21/02 TIDEL TECHNOLOGIES INC DE X X 10/21/02 TULARIK INC DE X X 10/18/02 U S TIMBERLANDS CO LP DE X X 10/17/02 UNITED BANKSHARES INC/WV WV X X 10/21/02 UNITED STATES STEEL CORP DE X X 10/21/02 UNIVERSAL BROADBAND COMMUNICATIONS IN NV X X 10/16/02 VENTIV HEALTH INC DE X 09/26/02 VESTA INSURANCE GROUP INC DE X X 10/21/02 VICON FIBER OPTICS CORP DE X 10/09/02 AMEND VISKASE COMPANIES INC DE X 10/17/02 VISKASE COMPANIES INC DE X 10/21/02 VOICE MOBILITY INTERNATIONAL INC NV X 10/21/02 WACHOVIA COMMERCIAL MORTGAGE SECURITI NC X X 10/18/02 WACHOVIA COMMERCIAL MORTGAGE SECURITI NC X X 10/18/02 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 10/16/02 WATERS INSTRUMENTS INC MN X X 10/15/02 XEROX CORP NY X 10/21/02 XEROX CREDIT CORP DE X 10/21/02 ZIONS BANCORPORATION /UT/ UT X 10/17/02