SEC NEWS DIGEST Issue 2003-160 August 20, 2003 ENFORCEMENT PROCEEDINGS RGW ACQUISITION CORPORATIONS' STOCK REGISTRATION REVOKED The registration of the stock of RGW Acquisition Corporation I, RGW Acquisition Corporation II, RGW Acquisition Corporation III, RGW Acquisition Corporation IV, RGW Acquisition Corporation V, RGW Acquisition Corporation VI, RGW Acquisition Corporation VII, RGW Acquisition Corporation VIII, RGW Acquisition Corporation IX, and RGW Acquisition Corporation X (RGW Acquisition Corporations) has been revoked. The revocations were ordered in an administrative proceeding before an administrative law judge. RGW Acquisition Corporations have not filed any annual or quarterly reports since their stock was registered with the Commission in 2000. Thus, they violated a crucial provision of the federal securities laws that requires public corporations to publicly disclose current, accurate financial information so that investors may make informed decisions. Based on RGW Acquisition Corporations' violation of the crucial reporting provisions of the securities laws, the law judge revoked the registration of their stock to serve the public interest and for the protection of investors. (Rel. 34-48362; File No. 3-11183) CEASE-AND-DESIST ORDER ENTERED AGAINST EKNOWLEDGE GROUP, INC. AND GARY SAUNDERS On August 19, the Commission issued a cease-and-desist order against Eknowledge Group, Inc. (Eknowledge) and its former president, Gary S. Saunders (Saunders). The Commission found that Saunders reviewed three false and misleading press releases which were disseminated by Eknowledge between January 2 and March 11, 2002, thereby violating the antifraud provisions of the Securities Exchange Act of 1934 (Exchange Act). In the Order, the Commission found that the releases contained false and misleading statements concerning: (1) financing commitments made to Eknowledge by the entity owned by the third party; (2) revenue projections derived from an agreement with a related entity; (3) the financial experience of the third party; and (4) the assets of the entity owned by the third party. The Commission further found that, at a minimum, Saunders and Eknowledge acted recklessly with regard to making these statements. Saunders and Eknowledge were ordered to cease and desist from committing or causing any violation and any future violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. Saunders and Eknowledge consented to the entry of the Order without admitting or denying its findings. (Rel. 34-48364; File No. 3-11227) IN THE MATTER OF BERKSHIRE HATHAWAY INC. The Commission issued on August 20 an Order Affirming the Determination of the Division of Investment Management to Deny Confidential Treatment in the Matter of Berkshire Hathaway Inc. Berkshire had requested confidential treatment of information for the calendar quarter ended Sept. 30, 2002, filed by Berkshire pursuant to Section 13(f) of the Securities Exchange Act of 1934. (Rel. 34-48368) SEC INSTITUTES ADMINISTRATIVE PROCEEDINGS TO REVOKE THE REGISTRATION OF THE STOCK OF INVESTCO, INC. On August 12, the Commission instituted administrative proceedings against Investco, Inc., (Investco) a company headquartered in Boca Raton, Florida. The Commission's Division of Enforcement alleges that Investco failed to comply with Section 13(a) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 13a-1 and 13a-13 thereunder by failing to file any annual or quarterly reports with the Commission for the last 18 months. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Investco an opportunity to dispute the allegations, and to determine whether it is necessary and appropriate for the protection of investors to suspend or revoke the registration of all securities of Investco. (Rel. 34-48369; File No. 3-11228) COMMISSION ISSUES ORDER SEEKING ADMINISTRATIVE RELIEF AGAINST BROKER-DEALER AND ITS PRESIDENT WHO WERE RECENTLY PERMANENTLY ENJOINED AND FOUND LIABLE FOR COMMITTING SECURITIES FRAUD BY A FEDERAL DISTRICT COURT On August 20, the Commission issued an Order Instituting Public Administrative Proceedings and Notice of Hearing Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Exchange Act) against Castle Securities Corp. (Castle) and Michael T. Studer (Studer). In the Order, the Division of Enforcement (Division) alleges that, after a full trial on the merits, a district court in the Southern District of New York permanently enjoined defendants Castle and Studer and found them liable for conducting, along with other individuals and previously enjoined defendants, a classic fraudulent blind pool offering, subsequent market manipulation and fraudulent sale of the underlying securities of U.S. Environmental, Inc. (USE), as well as in the public offering of securities of USE's predecessor, the blind pool company. The Order is based on the district court's opinion and order providing the Commission with full relief against Castle and Studer on the grounds that Castle and Studer violated Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Section 10(b) and 15(c)(1) of the Exchange Act, Rules 10b-3, 10b-5, 10b-6, and 15cl-2 thereunder. As a result of its findings, the Court permanently enjoined Castle and Studer each from future violations of the antifraud and registration provisions of the securities laws, and ordered Castle and Studer to jointly disgorge to the Commission within sixty days ill-gotten gains totaling $132,224, plus pre-judgment interest from September 30, 1990 through the present (SEC v. U.S. Environmental, Inc., 94 Civ. 6608, SDNY, (PKL). A hearing will be convened by an administrative law judge to determine whether the allegations in the Order are true and what, if any, remedial sanctions against Castle and Studer are appropriate in the public interest pursuant to Section 15(b) of the Exchange Act. (Rel. 34-48370; File No. 3-11229) CENSURE AND $500,000 CIVIL PENALTY IMPOSED AGAINST UBS PAINEWEBBER, INC. FOR FAILURE TO SUPERVISE FORMER REGISTERED REPRESENTATIVE On August 20, the Commission instituted and simultaneously settled, administrative proceedings against UBS PaineWebber, Inc. (PaineWebber or the Company), of New York, New York. The Order Instituting Proceedings, Making Findings and Imposing Remedial Sanctions (Order) finds that PaineWebber failed reasonably to supervise a former registered representative, Enrique E. Perusquia, who carried out an extended fraud that caused his clients tens of millions of dollars in losses. PaineWebber consented to issuance of the Order without admitting or denying its findings. Specifically, the Order finds that PaineWebber did not have a procedure to ensure that Perusquia's supervisors knew basic information about the clients whose assets were traded in the accounts, such as their identity, contact information for the clients, their asset bases, their investment objectives or the suitability of the trades placed on their behalf by Perusquia. Nor did the firm establish a procedure to ensure that Perusquia's supervisors received and reviewed account statements or other trading summaries for the Omnibus Clients. In addition, PaineWebber allowed Perusquia to conduct the trades for the clients through one of the omnibus accounts for 15 months without any written referral agreement that outlined the rights and responsibilities of the parties. The Order censures PaineWebber for failing to establish procedures, and a system for implementing such procedures, "which would reasonably be expected to prevent and detect problems with" Perusquia's management of the assets of certain clients, within the meaning of Section 15(b)(4) of the Securities Exchange Act of 1934. In addition, the Order imposes a civil penalty of $500,000. (Rel. 34-48371; File No. 3-11230; Press Rel. 2003-101) COMMISSION SUSPENDS CARROLL WALLACE FOR ONE YEAR FOR IMPROPER PROFESSIONAL CONDUCT REGARDING RECKLESS AUDIT OF COLORADO INVESTMENT COMPANY On August 20, the Commission imposed sanctions on Carroll A. Wallace as a result of a finding that Wallace recklessly conducted two annual audits of the Rockies Fund (Fund), an investment company, for 1994 and 1995. Wallace recklessly failed to plan and supervise the conduct of the audits with the result that the 1994 audit accepted a misclassification of stock in the Fund's portfolio as unrestricted when in fact the stock was restricted. The failure to discover the misclassification occurred even though Wallace knew that the Commission staff had discovered deficiencies in the Fund's practices with respect to correct classification of stock. In addition to the misclassification, the auditors failed to examine adequately the valuation the Fund's board of directors had attributed to the restricted shares in question. The valuation the auditors accepted was a material overstatement of the value of the Fund's assets and was contrary to the Fund's own valuation policies and authoritative accounting guidance. Wallace's reckless failure to plan and supervise the 1995 audit led the auditors to accept a valuation of the Fund's stock that was again reached contrary to the Fund's own policies and authoritative accounting guidance. The Commission found that it was in the public interest that Wallace be suspended from appearing before the Commission as an accountant for the period of one year. (Rel. 34-48372; AAE Rel. 1846; File No. 3-9862) SEC SUES DRUG COMPANY AND TOP THREE OFFICERS FOR ACCOUNTING AND DISCLOSURE FRAUDS On August 19, the Commission filed a civil action against Medi-Hut Company, Inc., a publicly-traded drug wholesaler based in New Jersey, and the company's top three former officers: Chief Executive Officer, Joseph A. Sanpietro; Chief Financial Officer, Laurence M. Simon; and Vice President of Sales, Lawrence P. Marasco. These three corporate officials also pled pleaded guilty today to related criminal charges, including lying during the SEC investigation. The civil and the criminal cases were both filed, before the United States District Court for the District of New Jersey. The SEC's complaint , which was filed in the same court, alleges that Sanpietro, Simon and Marasco inflated Medi-Hut's revenues and earnings through fictitious period-end invoices and other accounting irregularities. According to the complaint, Sanpietro and Simon also concealed from the investing public the fact that Marasco secretly owned and controlled one of Medi-Hut's largest customers, and that all three defendants lied to Medi-Hut's independent auditors. These fraudulent accounting and disclosure violations devices and the lies to Medi-Hut's auditors enabled the company to tout "blockbuster" revenue growth and created the appearance of profitability, when in fact the company was operating at a loss. As a result, Medi-Hut's Annual Report on Form 10-K for the fiscal year ended Oct. 31, 2001, and three Quarterly Reports on Forms 10-Q for fiscal year ended Oct. 31, 2002, were materially false and misleading. The complaint further alleged that the market for Medi- Hut common stock responded to this misinformation, remaining at an artificially high level. The stock traded between approximately $7 and $13 in January 2002. After Medi-Hut's fraud was partially disclosed to the market through news articles and press releases, the stock price began to spiral downward. According to the complaint, Sanpietro was unjustly enriched by his sale of Medi-Hut common stock during the relevant period. Without admitting or denying the allegations in the complaint, Medi-Hut consented to a final judgment permanently enjoining it from violating Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 12b-20, 13a-1 and 13a-13, promulgated thereunder. Also without admitting or denying the allegations in the complaint, Sanpietro, Simon and Marasco consented to final judgments permanently enjoining them from violating Section 10(b) of the Exchange Act and Rules 10b-5, 13b2-1 and 13b2-2 thereunder and aiding and abetting violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder. The three individuals also consented to permanent officer and director bars. Sanpietro agreed to pay disgorgement of $171,000 for his stock sales, plus prejudgment interest of $14,913. The Commission acknowledges assistance provided by the U.S. Attorney's Office for the District of New Jersey, the Federal Bureau of Investigation, and the Postal Inspection Service in this matter. [SEC v. Medi-Hut Company, Inc., Joseph A. Sanpietro, Laurence M. Simon and Lawrence P. Marasco, Civil Action No. 03Civ 3921 (Jose L. Linares) D.N.J.] (LR-18296) SEC FILES CIVIL LAWSUIT AGAINST WULF INTERNATIONAL LTD. AND GEORGE WULF ALLEGING FRAUD On August 15, the Commission filed a federal court action against Wulf International Ltd. (WIL) and George R. Wulf, the former chairman of its board of directors and its former chief executive officer. The Commission's complaint alleges that, between January 2001 and April 2002, WIL, through George R. Wulf, made false and misleading statements in six press releases concerning: (1) its receipt of financing commitments for low-income housing projects in the Philippines and Pakistan; (2) its receipt of approval from the Philippines government for one such housing project; and (3) related earnings projections. The Commission's complaint alleges that WIL and George R. Wulf violated Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder. The complaint seeks permanent injunctions against both defendants, and as to George R. Wulf, disgorgement of ill- gotten gains, civil money penalties, and officer and director and penny stock bars. [SEC v. Wulf International Ltd. and George R. Wulf, Civ. No. A03CA56555, USDC WD Texas] (LR-18297). SEC SUES U.S. POSTAL WORKER WHO TIPPED AND TRADED ON INSIDE INFORMATION FROM BUSINESS WEEK MAGAZINE The Commission announced today that it filed a complaint against Davi Thomas, whose last known address was in Mount Vernon, New York, for illegally tipping and trading on misappropriated information about companies featured in the "Inside Wall Street" column of Business Week magazine. The Commission alleged that Thomas, a United States postal employee in Mount Vernon in the late 1990s, illicitly obtained the information from the magazine, which he intercepted from the U.S. Mail on its way to subscribers and news stands, in violation of postal regulations. Thomas shared information from the "Inside Wall Street" column with a friend and traded in his own accounts. Thomas's trading in stocks mentioned in a year-and-a-half period enabled him to reap profits of $154,268.61. Thomas's friend, Lionel Thotam, who settled with the Commission in October 2002 for insider trading, profited by $77,213.38 from inside information Thomas provided him. The complaint charges Thomas with violating the antifraud provisions of the federal securities laws, specifically Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act), 15 U.S.C. 78j(b), and Rule 10b-5 thereunder, 17 C.F.R. 240.10b-5. The Commission's complaint seeks a permanent injunction against Thomas from future violations of the antifraud provisions, disgorgement of illicit gains, and other appropriate relief. The complaint was filed in the United States District Court for the Eastern District of New York, where an indictment was filed in the parallel criminal case. According to the complaint, from August 1996 through January 1999, Thomas misappropriated information from Business Week magazine before its public release by reading the Inside Wall Street column in the magazine as it passed through the Mount Vernon, New York postal sorting facility on its way to subscribers and news stands. He tipped Thotam to the information. Thotam paid Thomas $10,000 for Thomas's efforts, and updated Thomas on his profits from the illegal trades. Starting in June 1997 and continuing through January 1999, Thomas also traded in his own accounts in the stocks of the companies mentioned in the Inside Wall Street column. In almost all instances, Thotam and Thomas bought stock of companies favorably mentioned in the column on Thursday afternoons and sold the stock after the price increased the next day, after the column had been published. Thomas's profits amounted to $154,268.61. By tipping Thotam to material, nonpublic information in breach of confidentiality requirements of postal regulations, and by trading on such information himself, Thomas violated the antifraud provisions of the Exchange Act. [SEC v. Davi Thomas, 03-CV-4087, EDNY] (LR-18298) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The Pacific Exchange filed a proposed rule change (SR-PCX-2002-01) to define obvious errors for options transactions and establish a procedure to follow in the event of an obvious error. Publication of the proposal is expected in the Federal Register during the week of August 18. (Rel. 34-48342) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Pacific Exchange filed a proposed rule change (SR-PCX-2003-34), under Section 19(b)(2) of the Securities Exchange Act of 1934, relating to its arbitration program. Publication of the proposal is expected in the Federal Register during the week of August 18. (Rel. 34-48351) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-NYSE-2003-22) filed by the New York Stock Exchange to reduce the original listing fee applicable to close-end funds has become immediately 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 August 18. (Rel. 34- 48360) 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 HARTFORD FINANCIAL SERVICES GROUP INC/DE, HARTFORD PLZ, HARTFORD, CT, 06115, 8605475000 - 0 ($3,000,000,000.00) Other, (File 333-108067 - Aug. 19) (BR. 01) S-3 CONCORD COMMUNICATIONS INC, 600 NICKERSON RD, MARLBORO, MA, 01752, 5084604646 - 340,996 ($4,105,591.84) Equity, (File 333-108068 - Aug. 19) (BR. 03) S-3 CREDENCE SYSTEMS CORP, 215 FOURIER AVE, FREMONT, CA, 94539, 5106577400 - 0 ($180,000,000.00) Debt Convertible into Equity, (File 333-108069 - Aug. 19) (BR. 36) S-1 NELNET INC, 121 SOUTH 13TH ST, STE 201, LINCONLN, NE, 68508, 0 ($200,000,000.00) Equity, (File 333-108070 - Aug. 19) (BR. 07) S-2 MICRO COMPONENT TECHNOLOGY INC, 2340 W COUNTY RD C, ST PAUL, MN, 55113-2528, 6516974000 - 0 ($7,594,269.60) Equity, (File 333-108072 - Aug. 19) (BR. 36) S-3 VIRAGEN INC, 865 SW 78TH AVENUE, SUITE 100, PLANTATION, FL, 33324, 9542338746 - 72,000,000 ($14,940,000.00) Equity, (File 333-108073 - Aug. 19) (BR. 01) S-8 SEACOAST FINANCIAL SERVICES CORP, ONE COMPASS PLACE, NEW BEDFORD, MA, 02740, 5089846000 - 0 ($22,390,500.00) Equity, (File 333-108074 - Aug. 19) (BR. 07) F-6 OMRON CORP /FI, 10 TSUCHIDO CHO HANAZONO, TOYKIO JAPAN, M0, 25,000,000 ($1,250,000.00) Equity, (File 333-108075 - Aug. 19) (BR. ) S-8 NORSTAN INC, 5101 SHADY OAK ROAD, MINNETONKA, MN, 55343, 6123524000 - 0 ($1,800,000.00) Equity, (File 333-108076 - Aug. 19) (BR. 37) S-8 INTERTAPE POLYMER GROUP INC, 110E MONTEE DE LIESSE, ST LAURENT, QUEBEC H4T 1N4 CANAD, A8, 5147310731 - 275,000 ($1,889,250.00) Equity, (File 333-108077 - Aug. 19) (BR. 04) F-8 APF ENERGY TRUST /FI, 2650 605 5TH AVENUE S W, CALGARY ALBERTA T2P 3H5, CANADA, A0, 00000, 282,713 ($2,338,964.00) Other, (File 333-108078 - Aug. 19) (BR. ) S-3 YANKEE CANDLE CO INC, 16 YANKEE CANDLE WAY, SOUTH DEERFIELD, MA, 01373, 413-665-8306 - 0 ($219,421,826.25) Equity, (File 333-108079 - Aug. 19) (BR. 06) S-8 MAXXON INC, 9202 SOUTH TOLEDO AVENUE, TULSA, OK, 74137, 9184921257 - 7,000,000 ($315,000.00) Equity, (File 333-108080 - Aug. 19) (BR. 36) S-4 YELLOW CORP, 10990 ROE AVENUE, P O BOX 7563, OVERLAND PARK, KS, 66207, 9136966100 - 27,000,000 ($730,485,000.00) Equity, (File 333-108081 - Aug. 19) (BR. 05) SB-2 LEE COUNTY BANCSHARES INC, 0 ($13,000,000.00) Equity, (File 333-108082 - Aug. 19) (BR. ) S-3 FIBERSTARS INC /CA/, 44259 NOBEL DRIVE, FREMONT, CA, 94538, 5104900719 - 0 ($6,477,064.00) Equity, (File 333-108083 - Aug. 19) (BR. 36) F-3 INTERCONTINENTAL HOTELS GROUP PLC /NEW/, 20 NORTH AUDLEY ST, LONDON WIY 1WE ENGLA, X0, 32822, 4045513500 - 0 ($750,000,000.00) Non-Convertible Debt, (File 333-108084 - Aug. 19) (BR. 02) S-8 CENTRAL EUROPEAN DISTRIBUTION CORP, PALM TOWER BUILDING, 1343 MAIN STREET SUITE 301, SARASOTA, FL, 34236, 9413301558 - 1,500,000 ($27,765,000.00) Equity, (File 333-108085 - Aug. 19) (BR. 02) S-3 NABI BIOPHARMACEUTICALS, 5800 PARK OF COMMERCE BLVD N W, STE 322, BOCA RATON, FL, 33487, 5619895800 - 0 ($7,995,000.00) Equity, (File 333-108086 - Aug. 19) (BR. 01) S-3 HYUNDAI ABS FUNDING CORP, 10550 TALBERT AVENUE, FOUNTAIN VALLEY, CA, 92708, 7145941579 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-108087 - Aug. 19) (BR. ) S-8 ILLINOIS TOOL WORKS INC, 3600 W LAKE AVE, GLENVIEW, IL, 60025-5811, 8476574106 - 5,499,279 ($207,105,000.00) Equity, (File 333-108088 - Aug. 19) (BR. 36) S-8 GRAPHCO HOLDINGS CORP, 41 UNIVERSITY DRIVE, NEWTOWN, PA, 18940, 2154979170 - 348,774 ($226,703.31) Equity, (File 333-108089 - Aug. 19) (BR. 05) 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 ---------------------------------------------------------------------------------- ACCESSITY CORP NY X 08/15/03 ACCLAIM ENTERTAINMENT INC DE X 08/18/03 ACCURIDE CORP DE X X 08/19/03 ADVANCED MARKETING SERVICES INC DE X 08/18/03 AETHER SYSTEMS INC DE X 08/19/03 AGILE SOFTWARE CORP DE X 08/19/03 AGILENT TECHNOLOGIES INC DE X X 08/18/03 AK STEEL HOLDING CORP DE X X 08/18/03 ALLEGHENY ENERGY INC MD X X 08/19/03 AMEDISYS INC DE X X 08/12/03 AMEDISYS INC DE X X 08/01/03 AMERICAN MORTGAGE ACCEPTANCE CO MA X 08/15/03 AMERICAN REAL ESTATE PARTNERS L P DE X X 08/19/03 AMPEX CORP /DE/ DE X 08/13/03 ANGELICA CORP /NEW/ MO X 08/19/03 ARQULE INC DE X 08/19/03 ASSET BACKED FUNDING CORP DE X X 08/18/03 ASSET BACKED SECURITIES CORP DE X 08/19/03 ATHEROGENICS INC GA X 08/19/03 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 08/18/03 BANCFIRST CORP /OK/ OK 08/11/03 BJS WHOLESALE CLUB INC DE 08/19/03 BMC INDUSTRIES INC/MN/ MN X 08/19/03 BOMBARDIER CREDIT RECEIVABLES CORP DE X X 08/18/03 BOSTON BIOMEDICA INC MA X 08/15/03 BROWN SHOE CO INC NY X X 08/19/03 BULL RUN CORP GA X X X X 08/19/03 CANCER TREATMENT HOLDINGS INC NV X X 08/19/03 CANDLEWOOD HOTEL CO INC DE X 08/15/03 CARVER BANCORP INC DE 08/18/03 AMEND CENTURY REALTY TRUST IN 06/30/03 CHAMPIONSHIP AUTO RACING TEAMS INC DE X 08/18/03 CHAMPIONSHIP AUTO RACING TEAMS INC DE X X 08/19/03 CHAMPPS ENTERTAINMENT INC DE X 08/18/03 CHARTER MUNICIPAL MORTGAGE ACCEPTANCE DE X 08/12/03 CHARTER MUNICIPAL MORTGAGE ACCEPTANCE DE X 03/07/03 AMEND CHASE CREDIT CARD MASTER TRUST NY X X 08/15/03 CHASE CREDIT CARD MASTER TRUST NY X X 08/15/03 CHASE CREDIT CARD MASTER TRUST NY X X 08/15/03 CHASE MANHATTAN BANK USA DE X X 08/15/03 CHASE MANHATTAN BANK USA DE X X 08/15/03 CHASE MANHATTAN MARINE OWNER TRUST 19 NY X X 08/15/03 CHASE MANHATTAN RV OWNER TRUST 1997-A DE X X 08/15/03 CHICAGO MERCANTILE EXCHANGE HOLDINGS DE X 08/18/03 CINCINNATI BELL INC OH X 08/19/03 CIPHERGEN BIOSYSTEMS INC DE X X 08/18/03 CITIBANK SOUTH DAKOTA N A DE X 07/31/03 CITIZENS INC CO X 08/14/03 CLAYTON HOMES INC DE X X 08/19/03 COACHMEN INDUSTRIES INC IN X 08/18/03 COMDISCO HOLDING CO INC DE X X 08/18/03 COMMERCIAL CAPITAL BANCORP INC NV X X 08/11/03 COMMUNITY BANCORP OF NEW JERSEY NJ X X 08/18/03 COMMUNITY CAPITAL CORP /SC/ SC X X 08/18/03 CONNETICS CORP DE X 08/13/03 COOPER INDUSTRIES LTD X X 08/19/03 CORPORATE DEVELOPMENT & INOVATION INC WA X 04/08/03 AMEND CRAFTMADE INTERNATIONAL INC DE X 08/19/03 CREATIVE HOST SERVICES INC CA X 08/15/03 CREDENCE SYSTEMS CORP DE X 08/19/03 CRESCENT BANKING CO GA X 08/15/03 CURATIVE HEALTH SERVICES INC MN X X 08/19/03 CYSIVE INC DE X X 08/18/03 DAVEL COMMUNICATIONS INC IL X 08/15/03 DAVITA INC DE X X 08/18/03 DIAL THRU INTERNATIONAL CORP DE X 08/01/03 DIAMOND OFFSHORE DRILLING INC DE X X 08/18/03 DIGEX INC/DE DE X 08/14/03 DIMON INC VA X 08/19/03 DRS TECHNOLOGIES INC DE X X 08/15/03 DUALSTAR TECHNOLOGIES CORP DE X X 08/04/03 DYNACQ INTERNATIONAL INC NV X X 08/18/03 ECLIC INC/NV NV X 08/18/03 ENGAGE INC DE X X 08/19/03 ENGLOBAL CORP NV X 08/19/03 FACTUAL DATA CORP CO X X 08/18/03 FARMERS NATIONAL BANC CORP /OH/ OH X X 08/19/03 FASTNET CORP PA X 08/19/03 FIRST CANADIAN AMERICAN HOLDING CORP DE X X X 08/19/03 FIRST CANADIAN AMERICAN HOLDING CORP DE X X X 08/19/03 FIRST CHESAPEAKE FINANCIAL CORP VA X 08/13/03 FIRST UNION COMMERCIAL MORTGAGE PASS NC X 08/01/03 FLORIDA PUBLIC UTILITIES CO FL X 08/18/03 FOAMEX INTERNATIONAL INC DE X X 08/18/03 FRONT PORCH DIGITAL INC NV 08/19/03 GARDENBURGER INC OR X X 08/18/03 GENIUS PRODUCTS INC NV X 08/18/03 GENIUS PRODUCTS INC NV X X 08/18/03 GEORESOURCES INC CO X 08/15/03 GLOBAL ENERGY GROUP INC DE X X X 08/19/03 GOLDFIELD CORP DE X 08/19/03 GS MORTGAGE SECURITIES CORP DE X X 08/07/03 GS MORTGAGE SECURITIES CORP DE X X 08/14/03 GSI LUMONICS INC A3 X X 08/19/03 GUIDELINE CAPITAL INC NV X 07/23/03 AMEND GULFTERRA ENERGY PARTNERS L P DE X 08/18/03 GYMBOREE CORP DE X X 08/19/03 HASTINGS MANUFACTURING CO MI X 08/19/03 HEADWAY CORPORATE RESOURCES INC DE X X 08/18/03 HEALTHAXIS INC PA X 08/19/03 HEWLETT PACKARD CO DE X 08/19/03 HIBBETT SPORTING GOODS INC DE X 08/02/03 HOME DEPOT INC DE 08/19/03 I3 MOBILE INC DE X X 08/14/03 ID SYSTEMS INC DE X 08/04/03 IMPAC CMB TRUST SERIES 2003-8 DE X X 07/31/03 IMPAC CMB TRUST SERIES 2003-8 DE X X X 07/31/03 INSILCO HOLDING CO DE X X 08/19/03 INTEGRATED DEFENSE TECHNOLOGIES INC DE X X 08/19/03 INTELLI CHECK INC DE X X 08/19/03 INTEREP NATIONAL RADIO SALES INC NY X X 08/14/03 INTERLOTT TECHNOLOGIES INC DE 08/14/03 AMEND INTERNET AMERICA INC TX X 08/19/03 INTUIT INC DE X 08/19/03 IVILLAGE INC DE X X 08/18/03 IXIA CA X X 07/07/03 KANSAS CITY SOUTHERN DE X X 08/19/03 KENTUCKY FIRST BANCORP INC DE X 08/19/03 KEY ENERGY SERVICES INC MD X 08/12/03 KOGER EQUITY INC FL X X 08/15/03 KROLL INC DE X X 08/18/03 LASON INC DE X 08/14/03 LEHMAN ABS CORP BELLSOUTH DEBT- BACKE DE X X 08/12/03 LNB BANCORP INC OH X 08/19/03 LORAL SPACE & COMMUNICATIONS LTD D0 X 08/15/03 MACROMEDIA INC DE X X 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