SEC NEWS DIGEST Issue 2002-216 November 7, 2002 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS Following is a schedule of Commission meetings which will be conducted under provisions of the Government in the Sunshine Act. Meetings will be scheduled according to the requirements of agenda items under consideration. Open meetings will be held in the Commission Meeting Room, Room 1C30, at the Commission's headquarters building, 450 Fifth Street, NW, Washington, DC. Visitors are welcome at all open meetings, insofar as space is available. Persons wishing to photograph or videotape Commission meetings must obtain permission in advance from the Secretary of the Commission. Persons wishing to tape record a Commission meeting should notify the Secretary's office 48 hours in advance of the meeting. Any member of the public who requires auxiliary aids such as a sign language interpreter or material on tape to attend a public meeting should contact Rochelle Franks, Office of Administrative and Personnel Management, to make arrangements. Ms. Franks can be reached at TTY number (202) 942-9558. If you are calling from a non-TTY number, please call the Relay Service at 1-800-877-8339. OPEN MEETING - WEDNESDAY, NOVEMBER 13, 2002 - 10:00 A.M. The subject matter of the open meeting scheduled for Wednesday, Nov. 13, will be: 1. The Commission will consider whether to adopt proposed amendments to Form N-4, the registration form for insurance company separate accounts that are registered as unit investment trusts and that offer variable annuity contracts. The amendments would revise the format of the fee table of Form N-4 to require disclosure of the range of total expenses for all of the mutual funds offered through the separate account, rather than disclosure of the expenses of each fund. The Commission will also consider whether to adopt an amendment to the fee table of Form N-6, the registration form for variable life insurance policies that would require disclosure of the range of total expenses for all of the mutual funds offered, consistent with the amendments to the fee table of Form N-4. 2. The Commission will consider whether to propose for comment an amendment to Securities Exchange Act of 1934 (Exchange Act) Rule 17a-5(c) that would codify relief the Commission granted in a pilot program that exempted broker-dealers from the requirement of Exchange Act Section 17(e)(l)(B) and Rule 17a-5(c) thereunder to send their full balance sheet and certain net capital information to their customers twice a year. To take advantage of the exemption, a broker-dealer must send its customers the net capital information and must provide its customers instructions for obtaining its full balance sheet on its web site and by request to a toll-free telephone number. The Commission will also consider whether to extend interim relief for three months, to March 31, 2003. The Commission granted the relief as a two-year pilot program ending December 31, 2001 (Exchange Act Release No. 42222, December 10, 1999) and then extended the program for one year, to December 31, 2002 (Exchange Act Release No. 45179, December 20, 2001). CLOSED MEETING - THURSDAY, NOVEMBER 14, 2002 - 10:00 A.M. The subject matter of the closed meeting scheduled for Thursday, Nov. 14, will be: Formal order of investigation; Institution and settlement of administrative proceedings of an enforcement nature; and Institution and settlement of injunctive actions. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact: The Office of the Secretary at (202) 942-7070. ENFORCEMENT PROCEEDINGS FREDERICK KOLLING CONSENTS TO THE ENTRY OF AN ADMINISTRATIVE CEASE-AND-DESIST AND RULE 102(E) ORDER RELATING TO VIOLATIONS OF THE ANTIFRAUD, REPORTING, RECORD KEEPING, INTERNAL CONTROLS AND LYING TO AUDITOR PROVISIONS OF THE EXCHANGE ACT On Nov. 6, the Commission settled administrative proceedings against Frederick W. Kolling III, the former CFO of Gunther International, Ltd., pursuant to Section 21C of the Securities Exchange Act of 1934 (Exchange Act) and Rule 102(e) of the Commissions Rules of Practice. The Commission found that in 1997 and 1998, Kolling willfully violated the antifraud provisions of the Exchange Act and caused and willfully aided and abetted violations of the reporting, record keeping and internal controls provisions of the Exchange Act. The Commission found that Kolling assisted in the preparation of and signed Gunther's annual and periodic financial statements in 1997 and 1998 when he knew, or was reckless in not knowing, that these statements were materially false or misleading. The Commission found that Kolling overstated Gunther's assets and revenues and understated its expenses when he made or permitted to be made improper entries into Gunther's accounting system and ignored "red flags" that should have alerted him to material errors in Gunther's financial statements. The Commission also found that Kolling knew, or was reckless in not knowing, that statements he made in the Management's Discussion and Analysis section of Gunther's Annual Report on Form 10-KSB for fiscal year 1997 were materially false or misleading. The Commission found that Kolling made materially false or misleading statements to Gunther's independent auditors in connection with their audit of Gunther's fiscal year 1997 and 1998 financial statements. Finally, the Commission found that Kolling sold Gunther stock in January 1998, when he knew, or was reckless in not knowing, that Gunther had filed materially false or misleading financial statements with the Commission. Without admitting or denying the Commission's findings, Kolling consented to the entry of an order which requires him to cease and desist from committing or causing any violation, and any future violations, of Sections 10(b), 13(a), 13(b)(2)(A) and (B) of the Exchange Act, and Exchange Act Rules 10b-5, 12b-20, 13a-1, 13a-13, 13b2- 1 and 13b2-2. The Order also requires Kolling to pay disgorgement in the amount of $4,397, plus prejudgment interest, but states that payment of such amount is waived based upon Kolling's sworn representations in his Statement of Financial Condition and other information submitted to the Commission. The Order denies Kolling the privilege of appearing or practicing before the Commission as an accountant and states that in four years, Kolling may request that the Commission consider his reinstatement. (Rel. 34-46777; AAE Rel. 1659; File No. 3-10718) COMMISSION SUSTAINS NASD FINDINGS THAT NICHOLAS AVELLO VIOLATED NET CAPITAL, RECORD KEEPING, AND REPORTING RULES On Nov. 7, the Commission sustained the findings of the NASD that Nicholas T. Avello, limited principal financial and operations (FINOP) of Hudson Knight Securities (HKS) between 1995 and 1997, violated NASD net-capital, record keeping, and reporting rules. In several instances, Avello failed to investigate adequately the circumstances of loan, lease, and other transactions; these failures allowed HKS to violate the Commission's net capital rules and led HKS to maintain inaccurate books and records, and file inaccurate reports with the NASD and the Commission. The NASD did not hold Avello responsible for violations caused by the president of HKS who had systematically deceived Avello regarding HKS finances. The NASD also declined to hold Avello responsible for rules violations that he detected and reported to the NASD. The NASD fined Avello $5,000 and assessed $665.80 in costs against him. (Rel. 34- 46780; File No. 3-10391) U.S. DISTRICT COURT ISSUES ORDER REQUIRING COMPLIANCE IN COMMISSION'S SUBPOENA ENFORCEMENT ACTION The Commission announced that the U.S. District Court for the Central District of California, Southern Division, granted its application for enforcement of its investigative subpoena against Steven V. Cotton, the former Chief Financial Officer and Chief Operating Officer of Irvine, California-based Lantronix, Inc. The Court ordered Cotton to produce documents on or before Nov. 15, 2002. The Commission filed its application for enforcement of its subpoena on Oct. 22, 2002. The investigative subpoena sought documents regarding, among other things, Cotton's bank and brokerage account information. [SEC v. Steven V. Cotton, Case No. SA CV 02-973, DOC, MLGx, CDCA] (LR- 17830) SEC CHARGES HEDGE FUND MANAGER BEACON HILL ASSET MANAGEMENT, LLC, WITH FRAUD; BEACON HILL AND FUNDS CONSENT TO COURT-ORDERED CONTROLS On Nov. 7, the Commission charged Beacon Hill Asset Management LLC (Beacon Hill), a hedge fund manager located in Summit, New Jersey, with a violation of the antifraud provisions of the Investment Advisers Act. The Commission's complaint, filed in the U.S. District Court for the Southern District of New York, alleges that at least during July through September 2002, Beacon Hill reported net asset values and corresponding returns to fund investors that it knew or should have known were materially overstated. In addition to a permanent injunction against future violations, disgorgement and civil penalties, the Commission is seeking substantial preliminary relief, that Beacon Hill, its managed hedge funds (Beacon Hill Master, Ltd., Bristol Fund, Ltd., Safe Harbor Fund L.P., and Milestone Plus Partners L.P.), and controlling entities of the hedge funds (Safe Harbor Asset Management, LLC and Milestone Global Advisors, L.P.) have agreed to. Under the terms of a stipulation to be filed with the court, and subject to the approval of the Court: Beacon Hill will be preliminarily enjoined from violating Section 206(2) of the Investment Advisers Act of 1940; Beacon Hill and the hedge funds will report to the court within 10 days of entry of the order that Beacon Hill is no longer managing the funds and that a new investment manager is in place; Court approval will be required for redemptions, withdrawals, or distributions from the funds, as well as for extraordinary payments; the funds will require the new investment manager to file periodic reports with the court, the SEC, and investors; and Beacon Hill will be required to preserve all relevant documents and to cooperate fully to enable the new investment manager to perform its duties. The Commission's complaint alleges that Beacon Hill managed three "feeder" hedge funds - Bristol, Safe Harbor, and Milestone - as well as a "master" fund (Beacon Hill Master) through which the feeder funds conducted trading. The funds principally invested in the mortgage- backed securities markets on a leveraged basis. The complaint alleges that, for at least the periods ending July 31, August 31, and Sept. 30, 2002, Beacon Hill reported net asset values and corresponding returns to fund investors that it knew or should have known were materially overstated. Among other things, on Oct. 8, Beacon Hill reported to investors that the Safe Harbor and Bristol funds had suffered losses estimated at 25% during the month of September. On Oct. 17, however, Beacon Hill reported to investors that losses were approximately 54% -- more than double the amount reported on October 8 - including losses that had not been reported during prior periods. The Commission's complaint alleges that Beacon Hill violated Section 206(2) of the Investment Advisers Act of 1940, which prohibits transactions, practices, and courses of business which operate as a fraud or deceit upon investment advisory clients and prospective clients. The complaint seeks a permanent injunction, disgorgement, and civil money penalties. The complaint names the hedge funds and their controlling entities as "relief" defendants solely in order to effectuate the controls and reporting requirements described above. [SEC v. Beacon Hill Asset Management LLC, Beacon Hill Master, Ltd., Bristol Fund, Ltd., Safe Harbor Fund L.P., Safe Harbor Asset Management, LLC, Milestone Plus Partners L.P., and Milestone Global Advisors, L.P., Civil Action No. 02 CV 8855, LAK, SDNY] (LR-17831) INVESTMENT COMPANY ACT RELEASES MINNESOTA LIFE INSURANCE CO., ET AL. An order has been issued pursuant to Section 11 of the Investment Company Act to Minnesota Life Insurance Company, Minnesota Life Variable Life Account, and Securian Financial Services, Inc. The order permits an offer of exchange of new variable adjustable life insurance policies, issued by Minnesota Life and made available through its Variable Life Account, for certain outstanding variable adjustable life insurance policies, issued by Minnesota Life and also made available through the Variable Life Account. (Rel. IC-25793 - Nov. 4) HOLDING COMPANY ACT RELEASES GREAT PLAINS ENERGY INCORPORATED, ET AL. An order has been issued authorizing a proposal by Great Plains Energy Incorporated (GPE), a registered holding company; Kansas City Power & Light Company (KCPL), an electric utility company and a wholly-owned subsidiary of GPE; Great Plains Energy Services, a to-be-formed service company subsidiary; and Wolf Creek Nuclear Operating Corporation, a nonutility subsidiary of KCPL (Applicants). Applicants request that the Commission extend the interim period originally authorized by Commission order dated Sept. 7, 2001 (HCAR No. 27436) allowing nonutility subsidiaries and KCPL to provide services to each other and to GPE from Nov. 7, 2002 until March 31, 2003. (Rel. 35-27592) ALLEGHENY ENERGY, INC., ET AL. A notice has been issued giving interested persons until Nov. 27, 2002, to request a hearing on a proposal by Allegheny Energy, Inc. (Allegheny), a registered holding company, and Allegheny Energy Supply Company, LLC (AE Supply), Allegheny's registered public utility holding company subsidiary. AE Supply proposes to (i) modify financing conditions set forth in a previous Commission order, (ii) pay dividends to Allegheny out of capital surplus; and (iii) sell or otherwise dispose of certain of its utility assets and/or the securities of its public utility companies. (Rel. 35-27596) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule and Amendments No. 1, 2, 3, 4, 5, 6, and 7 thereto and issued notice of filing and granted accelerated approval to Amendment No. 8 to the proposed rule change submitted under Section 19(b)(1) of the Securities Exchange Act of 1934 by the Philadelphia Stock Exchange (SR-Phlx-2002-04) relating to electronic interface with AUTOM for specialists and registered options traders. (Rel. 34-46763) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the American Stock Exchange (SR-Amex- 2002-91) relating to the suspension of transaction changes for certain exchange-traded funds 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 Nov. 11. (Rel. 34-46765) A proposed rule change filed by Nasdaq Liffe Markets (SR-NQLX-2002-02), relating to listing standards for security futures products, has become effective under Section 19(b)(7) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of Nov. 11. (Rel. 34-46774) A proposed rule change (SR-CBOE-2002-50) filed by the Chicago Board Options Exchange to amend certain provisions of Exchange Rule 8.16 to eliminate the current Retail Automatic Execution System log on requirements for market-makers 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 Nov. 11. (Rel. 34-46776) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-8 PACEL CORP, 8870 RIXLEW LANE SUITE 201, MANASSAS, VA, 20109, 7032574759 - 100,000,000 ($540,000.00) Equity, (File 333-101030 - Nov. 6) (BR. 03) S-8 ELOYALTY CORP, 150 FIELD DRIVE SUITE 250, LAKE FOREST, IL, 60045, 3122284500 - 0 ($1,911,541.00) Equity, (File 333-101031 - Nov. 6) (BR. 08) SB-2 USA TECHNOLOGIES INC, 200 PLANT AVENUE, WAYNE, PA, 19087, 6109890340 - 31,231,956 ($31,231,956.52) Equity, (File 333-101032 - Nov. 6) (BR. 08) S-3 FAIR ISAAC & COMPANY INC, 200 SMITH RANCH ROAD, SAN RAFAEL, CA, 94903, 4154722211 - 150,000,000 ($150,000,000.00) Debt Convertible into Equity, (File 333-101033 - Nov. 6) (BR. 08) S-3 INTERNATIONAL BUSINESS MACHINES CORP, NEW ORCHARD ROAD, ARMONK, NY, 10504, 9144991900 - 19,302,535 ($1,500,000,000.00) Equity, (File 333-101034 - Nov. 6) (BR. 03) S-3 XOMA LTD /DE/, 2910 SEVENTH ST, BERKELEY, CA, 94710, 5106441170 - 5,000,000 ($27,900,000.00) Equity, (File 333-101035 - Nov. 6) (BR. 01) S-4 UST INC, 100 W PUTNAM AVE, GREENWICH, CT, 06830, 2036611100 - 0 ($600,000,000.00) Non-Convertible Debt, (File 333-101036 - Nov. 6) (BR. 04) S-8 TALBOTS INC, ONE TALBOTS DRIVE, HINGHAM, MA, 02043, 7817497600 - 300,000 ($8,367,000.00) Other, (File 333-101037 - Nov. 6) (BR. 02) S-8 EDISON INTERNATIONAL, 2244 WALNUT GROVE AVE, STE 369, P O BOX 800, ROSEMEAD, CA, 91770, 6263022222 - 30,000,000 ($312,900,000.00) Equity, (File 333-101038 - Nov. 6) (BR. 02) S-8 AVNET INC, 2211 SOUTH 47TH STREET, PHOENIX, AZ, 85034, 4806432000 - 1,000,000 ($9,125,000.00) Equity, (File 333-101039 - Nov. 6) (BR. 36) S-8 AMERICANWEST BANCORPORATION, 9506 N NEWPORT HWY, SPOKANE, WA, 99218-1200, 5094676949 - 0 ($662,474.00) Equity, (File 333-101040 - Nov. 6) (BR. 07) S-3 ZIX CORP, 2711 NORTH HASKELL AVENUE, SUITE 2300, LB 36, DALLAS, TX, 75204-2960, 214-370-2000 - 0 ($621,043.20) Equity, (File 333-101041 - Nov. 6) (BR. 03) S-8 AMERISOURCEBERGEN CORP, 1300 MORRIS DRIVE, SUITE 100, CHESTERBROOK, PA, 19087-5594, 6107277000 - 0 ($4,168,800.00) Equity, 0 ($15,265,000.00) Non-Convertible Debt, (File 333-101042 - Nov. 6) (BR. 01) S-8 AMERISOURCEBERGEN CORP, 1300 MORRIS DRIVE, SUITE 100, CHESTERBROOK, PA, 19087-5594, 6107277000 - 0 ($625,320.00) Equity, (File 333-101043 - Nov. 6) (BR. 01) SB-2 ENERI TECHNOLOGIES INC, 1601 CLINT MOORE ROAD, BOCA RTON, FL, 33487, 5619976227 - 103,149,000 ($1,031,490.00) Equity, (File 333-101044 - Nov. 6) (BR. ) S-8 TIVO INC, 2160 GOLD STREET, PO BOX 2160, ALVISO, CA, 95002, 4087476080 - 0 ($4,836,000.00) Equity, (File 333-101045 - Nov. 6) (BR. 37) S-8 BENCHMARK TECHNOLOGY CORP, 1250 SOUTH BURNHAM, #212, LAS VEGAS, NV, 89104, 7023848692 - 500,000 ($20,000.00) Equity, (File 333-101046 - Nov. 6) (BR. 05) F-10 INTRAWEST CORP, STE 800 200 BURRARD ST, VANCOUVER BRITISH CO, A1, 00000, 2066237580 - 0 ($397,000,000.00) Non-Convertible Debt, (File 333-101047 - Nov. 6) (BR. 05) S-8 DENDRITE INTERNATIONAL INC, 1200 MOUNT KEMBLE AVE, MORRISTOWN, NJ, 07960, 2014251200 - 1,000,000 ($6,130,000.00) Other, (File 333-101048 - Nov. 6) (BR. 03) S-8 HEALTH FITNESS CORP /MN/, 3500 W 80TH ST, STE 130, BLOOMINGTON, MN, 55431, 6128316830 - 0 ($135,000.00) Equity, (File 333-101049 - Nov. 6) (BR. 01) S-8 SMALL TOWN RADIO INC, 12600 DEERFIELD PARKWAY STE 100, ALPARETETA, GA, 77056, 7138925823 - 0 ($630,000.00) Equity, (File 333-101050 - Nov. 6) (BR. 02) S-4 NEW DECEMBER INC, 5929 COLLEGE AVE., OAKLAND, CA, 94618, 0 ($2,244,038,406.00) Equity, (File 333-101052 - Nov. 6) (BR. ) S-8 ROANOKE TECHNOLOGY CORP, 539 BECKER DRIVE, ROANOKE RAPIDS, NC, 27870, 2525379222 - 2,000,000 ($20,000.00) Equity, (File 333-101053 - Nov. 6) (BR. 08) S-3 WISCONSIN ELECTRIC POWER CO, 231 W MICHIGAN ST, PO BOX 2046, MILWAUKEE, WI, 53290-0001, 414-221-2345 - 0 ($800,000,000.00) Unallocated (Universal) Shelf, (File 333-101054 - Nov. 6) (BR. 02) SB-2 HIENERGY TECHNOLOGIES INC, 10 MAUCHLY DRIVE, SUITE, IRVINE, CA, 92618, 9497273389 - 7,725,346 ($16,957,134.47) Equity, (File 333-101055 - Nov. 6) (BR. 09) N-2 BACAP ALTERNATIVE MULT STRATEGY FUND LLC, 900 WEST TRADE STREET, CHARLOTTE, NC, 28255, 7043889041 - 0 ($100,000,000.00) Limited Partnership Interests, (File 333-101056 - Nov. 6) (BR. ) S-3 VAXGEN INC, 1000 MARINA BLVD, STE 200, BRISBANE, CA, 94005, 6506241000 - 0 ($150,000,000.00) Other, (File 333-101057 - Nov. 6) (BR. 01) S-3 ALKERMES INC, 88 SIDNEY ST, CAMBRIDGE, MA, 02139-4136, 617-494-0171 - 2,294,243 ($21,520,000.00) Equity, 165,000,000 ($165,000,000.00) Non-Convertible Debt, (File 333-101058 - Nov. 6) (BR. 01) S-4 ALKERMES INC, 88 SIDNEY ST, CAMBRIDGE, MA, 02139-4136, 617-494-0171 - 2,294,243 ($21,520,000.00) Equity, 165,000,000 ($165,000,000.00) Non-Convertible Debt, (File 333-101059 - Nov. 6) (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 ------------------------------------------------------------------------------------ ABN AMRO MORTGAGE CORP MULTI CLASS CE DE X 09/24/02 ADVANCED NUTRACEUTICALS INC/TX TX X X 11/06/02 AETHER SYSTEMS INC DE X 11/06/02 ALLIANT TECHSYSTEMS INC DE X 11/06/02 AMERICABILIA COM INC FL X X X X X 10/04/02 AMEND AMERICAN CRYSTAL SUGAR CO /MN/ MN X 11/05/02 AMERIQUEST MORTGAGE SECURITIES INC DE X X 11/05/02 AMERUS GROUP CO/IA IA X X 11/05/02 APARTMENT INVESTMENT & MANAGEMENT CO MD X X 11/04/02 APHTON CORP DE X X 11/06/02 APPLIANCE RECYCLING CENTERS OF AMERIC MN X X 11/07/02 ARIAD PHARMACEUTICALS INC DE X X 11/06/02 ASSET BACKED FUNDING CORP 2002 WF1 TR DE X X 10/25/02 BANCORPSOUTH INC MS X X 11/06/02 BEAR STEARNS ARM TRUST 2002-7 DE X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS- NY X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS- NY X X 10/25/02 BEAR STEARNS ARM TRUST MORTGAGE PASS- NY X X 10/25/02 BEAR STEARNS ASSET BACKED SEC INC ASS DE X X 10/25/02 BEAR STEARNS ASSET BACKED SECURITIES NY X X 10/25/02 BEAR STEARNS ASSET BCK SEC TR AS-BCK NY X X 10/25/02 BEAR STEARNS COMPANIES INC DE X X 10/30/02 BEAZER HOMES USA INC DE X X 11/05/02 BECTON DICKINSON & CO NJ X X 11/06/02 BLUE DOLPHIN ENERGY CO DE X X 11/04/02 BOTTLING GROUP LLC DE X X 11/06/02 BRAZIL FAST FOOD CORP DE X X 10/28/02 BRISTOL MYERS SQUIBB DEBENTURE BACKED DE X X 10/31/02 BRL HOLDINGS INC DE X X X X X 10/02/02 AMEND BROADWAY FINANCIAL CORP \DE\ DE X 11/05/02 BSD SOFTWARE INC FL X X X 11/04/02 BUSINESS OBJECTS SA X X 08/23/02 AMEND CABLETEL COMMUNICATIONS CORP X X 11/01/02 CALPINE CORP DE X X 11/05/02 CANADIAN DERIVATIVES CLEARING CORP A6 X 09/30/02 CARDINAL HEALTH INC OH X 11/06/02 CENDANT MORTGAGE CAPITAL CDMC MORT PA DE X 09/25/02 CENDANT MORTGAGE CAPITAL CDMC MORT PA DE X 10/25/02 CENDANT MORTGAGE CAPITAL LLC DE X 09/25/02 CENDANT MORTGAGE CAPITAL LLC DE X 10/25/02 CENDANT MORTGAGE CAPITAL LLC DE X 09/25/02 CENDANT MORTGAGE CAPITAL LLC DE X 10/25/02 CENTRAL PARKING CORP TN X 11/04/02 CHESAPEAKE UTILITIES CORP DE X 10/31/02 CHINA XIN NETWORK MEDIA CORP FL X 11/02/02 CITIZENS COMMUNICATIONS CO DE X 11/05/02 COMBINED PROFESSIONAL SERVICES INC NV X X X X 10/11/02 AMEND COMMUNITY BANCORP /VT VT X 11/06/02 CONCENTRA OPERATING CORP NV X X 11/05/02 CONCEPTUS INC DE X 11/04/02 CONDOR TECHNOLOGY SOLUTIONS INC DE X X 10/30/02 COOPER COMPANIES INC DE X X 11/05/02 CORNERSTONE PROPANE PARTNERS LP DE X X 11/01/02 COVANSYS CORP MI X 10/24/02 CROSS COUNTRY INC DE X X 11/04/02 CUMMINS INC IN X 11/05/02 CUMMINS INC IN X 11/06/02 DECISIONLINK INC DE X X 11/04/02 DIAMOND OFFSHORE DRILLING INC DE X X 11/06/02 DUN & BRADSTREET CORP/NW DE X 09/30/02 EMERSON ELECTRIC CO MO X 11/05/02 FINANCIAL INDUSTRIES CORP TX X 10/31/02 FIRST CENTURY BANKSHARES INC WV X X 11/06/02 FIRST DATA CORP DE X X 11/04/02 FIRST MIDWEST BANCORP INC DE X X 11/06/02 FIRST UNION COMMERCIAL MORTGAGE SECUR NC X 10/18/02 FLANDERS CORP NC X 10/21/02 AMEND FLEET CREDIT CARD MASTER TRUST II NY X X 10/31/02 FLIGHT SAFETY TECHNOLOGIES INC NV X 11/01/02 AMEND FLORIDA EAST COAST INDUSTRIES INC FL X 11/06/02 FLORIDA EAST COAST INDUSTRIES INC FL X 11/06/02 FLORIDA PUBLIC UTILITIES CO FL X 11/01/02 AMEND FNB BANCORP/CA/ X X 11/04/02 FRONTIER AIRLINES INC /CO/ CO X 11/05/02 FRONTSTEP INC OH X X 11/05/02 GEMSTAR TV GUIDE INTERNATIONAL INC DE X 10/30/02 GEORGIA POWER CO GA X X 10/30/02 GK INTELLIGENT SYSTEMS INC DE X 03/19/02 GROUP 1 SOFTWARE INC DE X X 11/06/02 GS MORTGAGE SECURITIES CORP DE X X 11/05/02 GTECH HOLDINGS CORP DE X 11/06/02 GTM HOLDINGS INC NV X X 11/06/02 HAGGAR CORP NV X 11/05/02 AMEND HELIX BIOMEDIX INC DE X 10/31/02 HORMEL FOODS CORP /DE/ DE X 10/23/02 HOUSEHOLD INTERNATIONAL INC DE X 11/05/02 IMPERIAL OIL LTD X 11/06/02 INDY MAC ABS INC HOME EQUITY MOR LN A DE X 09/25/02 INDY MAC ABS INC HOME EQUITY MOR LN A DE X 06/25/02 AMEND INDY MAC ABS INC HOME EQUITY MOR LN A DE X 07/25/02 AMEND INDY MAC ABS INC HOME EQUITY MOR LN A DE X 08/26/02 AMEND INSPIRE PHARMACEUTICALS INC DE X 11/06/02 INVERNESS MEDICAL INNOVATIONS INC DE X 09/20/02 AMEND ISA INTERNATIONALE INC DE X X 10/31/02 ISEMPLOYMENT COM INC X X X X 11/05/02 ITC DELTACOM INC DE X 11/05/02 JDS UNIPHASE CORP /CA/ DE X 12/30/02 KANEB PIPE LINE PARTNERS L P DE X X 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