SEC NEWS DIGEST Issue 2004-79 April 23, 2004 COMMISSION ANNOUNCEMENTS JONATHAN GLOVER AND AUDREY GRAMLING HAVE BEEN NAMED ACADEMIC ACCOUNTING FELLOWS, OFFICE OF THE CHIEF ACCOUNTANT The Commission's Office of the Chief Accountant today announced the selection of Jonathan Glover and Audrey Gramling as Academic Accounting Fellows for one-year terms that begin August 2004. Jonathan Glover is a Full Professor of Accounting in the Graduate School of Industrial Administration at the Carnegie Mellon University, where he has taught since receiving his Ph.D. in Accounting at The Ohio State University in 1988. Jonathan also received is B.S.B.A. at The Ohio State University in 1992. His research interests have been heavily focused on the interaction between accounting and incentives. He has done studies in the areas of earnings management, accounting conservatism, revenue accounting, historical cost accounting, the importance of reliability in financial reporting, and the disciplining role of accounting. His publications appear in the top research journals in accounting, including the Journal of Accounting Research, The Accounting Review, Journal of Economic Theory and Management Science. Audrey Gramling is an Assistant Professor of Accountancy in School of Accountancy at Georgia State University, where she has taught since 2000. Prior to going to Georgia State she taught at the University of Illinois at Urbana-Champaign and Wake Forest University. Audrey received her Ph.D. at the University of Arizona in 1995. Her research interests are in auditing. She has done studies in the areas of fraudulent financial reporting, the influence of attestation on users' perceptions, the contributions of internal audit as a determinant of external audit fees, external auditors' reliance on the work performed by internal auditors, and the impact of legal liability regimes on auditor effort decisions. Her publications appear in the top auditing research journals including the Journal of Accounting Research, Auditing: A Journal of Practice and Theory, and The International Journal of Auditing. At the Commission, the Academic Accounting Fellow serves as a research resource for the staff by interpreting and communicating research materials as they relate to various areas of interest to the SEC. In addition, the Academic Fellow has been assigned to ongoing projects in the Chief Accountant's office that include rulemaking, liaison with the professional accounting standards-setting bodies and consultation with registrants on accounting, auditing, independence and reporting matters. Glover and Gramling replace the current Academic Accounting Fellow, Kimberly Smith, who will return to the College of William and Mary. (Press Rel. 2004-55) ENFORCEMENT PROCEEDINGS ENFORCEMENT PROCEEDINGS INSTITUTED AGAINST IRA WEISS AND L. ANDREW SHUPE II FOR VIOLATIONS OF ANTIFRAUD PROVISIONS OF THE FEDERAL SECURITIES LAWS On August 22, the Commission issued an Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933 and Sections 15(b) and 21C of the Securities Exchange Act of 1934 (Order) against Ira Weiss and L. Andrew Shupe II, both of whom reside in western Pennsylvania. Weiss and Shupe served as bond counsel and investment banker, respectively, for a $9.6 million offering in June 2000 of purportedly tax-exempt notes by the Neshannock Township School District, located in Lawrence County, Pennsylvania (Notes). In the Order, the Commission's Division of Enforcement alleges that the Notes were offered and sold on the basis of a materially false and misleading disclosure document drafted by Shupe. That disclosure document did not accurately describe the use of the Note proceeds, and did not disclose the resulting risk to the Notes' purported tax-exempt status. According to the Order, Shupe marketed the issuance of the Notes to the School District as a way to earn $225,000 of interest rate arbitrage profit, by investing the net Note proceeds for three years without spending any of those proceeds on capital projects. The tax- exempt status of the Notes however was dependent upon, among other matters, the School District reasonably expecting on an objective basis to spend substantially all of the Note proceeds on capital projects within three years of the Notes' issuance. According to the Order, Shupe and Weiss made a joint presentation to the School Board, including a written financing proposal prepared by Shupe listing $225,000 as the total amount available for capital improvements after the issuance of the Notes. According to the Order, Weiss nevertheless rendered at closing an unqualified legal opinion addressed to Noteholders to the effect that the Notes were tax-exempt. Weiss also allegedly rendered an opinion, addressed to Noteholders, to the effect that nothing had come to his attention that led him to believe the Official Statement was materially inaccurate or incomplete. The Order further alleges that the Internal Revenue Service subsequently issued a preliminary determination that the Notes were taxable arbitrage notes. The School District and the IRS have since entered into an agreement that, among other things, preserves the tax-exempt status of the Notes. The Order alleges that Weiss and Shupe each violated, and caused the School District's violations of, the anti-fraud provisions of the federal securities laws, particularly Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. In a related matter, the Commission has accepted an offer of settlement from the School District. The School District was responsible for the accuracy of its disclosure document with respect to the Note offering, and a School District official executed an inaccurate certificate concerning the School District's plans to expend Note proceeds. The School District has consented, without admitting or denying the findings of the Commission, to the entry of an order that it cease and desist from committing or causing any violations and any future violations of the anti-fraud provisions of the federal securities laws, and to pay disgorgement and prejudgment interest in the total amount of $28,904.00. (Rels. 33-8412; 34-49596; File No. 3-11462) NESHANNOCK TOWNSHIP SCHOOL DISTRICT SETTLES CEASE-AND-DESIST PROCEEDINGS AND PAYS DISGORGEMENT On April 22, the Commission issued an order instituting and simultaneously settling public cease-and-desist proceedings (Order) against Neshannock Township School District, located in Lawrence County, Pennsylvania. The Commission ordered that Neshannock cease-and-desist from violating the antifraud provisions of the federal securities laws and pay disgorgement and prejudgment interest in the total amount of $28,904.00. According to the Order, Neshannock issued $9.6 million of purportedly tax-exempt notes in June 2000. The Commission's Order makes the following findings: * Neshannock offered its Notes to potential investors on the basis of a materially misleading disclosure document, known as an Official Statement. Neshannock's Official Statement did not accurately describe the use of the Note proceeds, and did not disclose the resulting risk to the Notes' purported tax-exempt status; * An investment banker had marketed the issuance of the Notes to Neshannock as a way to earn $225,000 of interest rate arbitrage profit, by investing the net Note proceeds for three years without spending any of those proceeds on capital projects; * The tax-exempt status of the Notes however was dependent upon, among other matters, Neshannock reasonably expecting on an objective basis to spend substantially all of the Note proceeds on capital projects within three years of the Notes' issuance; * Although Neshannock did intend at some point to proceed with capital projects, the School District was not certain when it would enter into any binding obligations and had not planned to spend a significant portion of the Note proceeds within three years; * A Neshannock official executed an inaccurate closing certificate drafted by its bond counsel, that, among other things, stated it reasonably expected to expend eighty-five percent of the Note proceeds on capital projects within three years; * Shortly after the closing for the Notes, Neshannock invested the net Note proceeds in a Federal Home Loan Bank obligation maturing within sixty days of the maturity date for the Notes; * The Internal Revenue Service subsequently issued a preliminary determination that the Notes were taxable arbitrage notes and, thereafter, entered into a settlement agreement with the School District that, among other things, preserves the tax-exempt status of the Notes. This agreement provides that it is not to be construed as an admission by the School District that it acted wrongly with respect to the Notes. The Commission's Order finds that Neshannock recklessly violated Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Commission ordered Neshannock, with its consent and without admitting or denying any of the findings contained in the Order, to cease-and-desist from committing or causing these violations. Further, the Commission's Order requires Neshannock to pay disgorgement and prejudgment interest in the total amount of $28,904.00. In a related matter, on August 22, the Commission instituted public administrative and cease-and-desist proceedings against Ira Weiss and L. Andrew Shupe, II, who served as bond counsel and investment banker, respectively, for the Note offering. (Rels. 33- 8411; 34-49600; File No. 3-11461) COURT ENTERS DEFAULT JUDGMENTS AGAINST DEFENDANTS IN SEC FRAUD CASE AND ORDERS THEM TO PAY OVER $6 MILLION COURT ALSO RELEASES OVER $13 MILLION TO INVESTORS The Commission announced that on April 12 a San Francisco federal court entered default judgments against Claude Lefebvre and RMO Assets Management SA, both defendants in a fraud action filed by the Commission on July 31, 2002. The Commission alleged in its complaint that Lefebvre, RMO and others participated in a fraudulent offering of securities that raised at least $40 million from investors in July 2002. In the default judgments, the Honorable Jeffrey S. White permanently enjoined Lefebvre and RMO from future violations of the antifraud provisions of the federal securities laws and ordered them to pay over $6 million in disgorgement, prejudgment interest and civil penalties. In addition, on March 31, 2004, the Court released to investors in excess of $13 million in frozen assets that the Commission alleges was fraudulently obtained by Lefebvre, RMO and other defendants. The court had originally frozen the assets in August 2002 at the Commission's request to protect them from dissipation or misappropriation by certain defendants. The Commission alleged in its complaint that Lefebvre, acting through RMO and another company, falsely promised investors exorbitant returns, such as a 100% return per week, through a fraudulent prime bank trading program. The complaint further alleged that, in the span of several weeks in July 2002, Lefebvre and others spent at least $4 million in investor funds on personal and luxury items such as cars, jewelry, and large hotel bills. In its order granting the Commission's motion for default judgment against Lefebvre and RMO, the Court found that Lefebvre made intentional misrepresentations to investors by falsely stating that he was federally- licensed to trade financial institution instruments, and by knowingly misappropriating investor funds for his own personal gain. The Court further found that the actions of Lefebvre, as RMO's agent and acting on RMO's behalf, are imputed to and thus impose liability on RMO. For that misconduct, the Court permanently enjoined Lefebvre and RMO from committing further violations of the antifraud provisions of the federal securities laws [Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder]. The Court found that the appropriate disgorgement liability for Lefebvre and RMO is $5,473,487 (plus prejudgment interest), which is equal to the amount of investor funds that was disbursed from an account under the direct control of Lefebvre and RMO. In addition, the Court imposed civil penalties of $250,000 each against Lefebvre and RMO. The case against the remaining defendants (Dennis Herula and Watch Hill Capital Management) and the relief defendant (Mary Lee Capalbo) remains pending. For further information, please see Litigation Release No. 17759 (Oct. 1, 2002) [civil contempt charges against Lefebvre and RMO Assets Management for violating the court's Aug. 1, 2002, temporary restraining order]; Litigation Release No. 17729 (Sept. 17, 2002) [Lefebvre arrested and charged in parallel criminal action]; and Litigation Release No. 17652 (Aug. 2, 2002) [temporary restraining order and asset freeze against Lefebvre, Herula, and others]. [SEC v. Claude Lefebvre, et al., USDC for the NDCA, Civil Action No. C-02-3704-JSW)] (LR-18676) COURT ORDERS DISGORGEMENT AND CIVIL PENALTIES IN $20 MILLION INVESTMENT FRAUD The Commission announced today that on April 13 the Honorable Dale S. Fischer, United States District Judge for the Central District of California, ordered defendants Michael Garian and National Investment Enterprises, Inc. to repay $2,602,490 in ill-gotten gains they received from investors as a result of a fraudulent investment scheme Garian operated through NIE between 1997 and mid-2001. The Court further ordered Garian to pay a civil money penalty in the amount of $120,000 based on his fraudulent conduct. Previously, on February 12, 2004, the Court entered an order of permanent injunction against Garian and NIE, permanently enjoining both from committing further violations of the antifraud, investment adviser fraud, and securities and investment company registration provisions of the federal securities laws. The Court's judgments against Garian and NIE were based upon the facts alleged in the Commission's complaint, filed on Feb. 7, 2003. According to the complaint, between 1997 and mid-2001, Garian, 42, of Van Nuys, California, and Glendale-based NIE raised over $20 million from about 200 investors. Most of the investors Garian and NIE targeted were residents of Glendale's large Armenian-American community, many of whom had never invested in the stock market, and some of whom were Armenian immigrants for whom English was a second language. Garian falsely told investors that he would use their money to purchase various securities for their accounts; had an "inside line" to upcoming "hot" IPOs, particularly for Internet and other technology-related companies; and could deliver large profits quickly. Garian and NIE furthered their scheme by sending investors false monthly account statements that represented that NIE was purchasing large volumes of IPO shares and other securities on their behalf and making large profits from Garian's trading activities (Litigation Release No. 17974). [SEC v. National Investment Enterprises and Michael Garian a/k/a Melkon Gharakhanian a/k/a Bika Balian, Civil Action No. (CV 03-0896 DSF (JWJx)) CDCA] (LR- 18677) ADDITIONS AND CORRECTIONS A summary, which appeared in the April 22nd issue of the Digest entitled "IN THE MATTER OF WILLIAM LYONS", should have appeared as follows: SEC CHARGES FORMER BROKER WITH ATTEMPTING TO SELL A PHONY PRIME BANK GUARANTEE The Commission announced today that it has filed a securities fraud lawsuit in the U.S. District Court for the Eastern District of Virginia charging William E. Lyons (Lyons) with offering to sell Bear Stearns & Co. (Bear Stearns) and three other financial institutions a fraudulent foreign bank guarantee for $200 million that Lyons claimed would be worth $220 million in one year. Without admitting or denying the allegations in the Commission's complaint, the defendant consented to the entry of a final judgment that permanently enjoins Lyons from future violations of Section 17(a) of the Securities Act of 1933 and Section 15(a) of the Securities Exchange Act of 1934, and imposes a $25,000 monetary penalty on Lyons. Further, Lyons agreed to the entry of an administrative order, following entry of the injunction, that bars Lyons from association with any broker-dealer with a right to reapply after five years. The Commission's complaint alleges that in September 2002, Lyons, operating through SV Group, approached a senior managing director at Bear Stearns - where Lyons had previously been employed as a broker - to sell Bear Stearns a purported "zero coupon bank guarantee note" for $200 million, saying it would be worth $220 million one year after its purchase. Lyons provided Bear Stearns with documentation describing the purported bank guarantee and the transaction that Lyons claimed he and his associates would coordinate in order for Bear Stearns to obtain a bank guarantee issued by a third party. Lyons had obtained the offering materials and other information that he provided to Bear Stearns from a network of individuals and entities located in Europe. Despite significant training and experience in the financial services industry, Lyons failed to conduct any type of independent inquiry into the purported bank guarantees or into the individuals and entities that claimed that they could furnish them. In fact, the investment opportunity that Lyons offered to Bear Stearns did not exist. The Commission's complaint further alleges that during the time that Lyons, through SV Group, were offering the bank guarantee to Bear Stearns and the three other financial institutions, SV Group was not registered with the SEC or the NASD as a broker-dealer and Lyons was associated with an unregistered broker-dealer. For more information about prime bank frauds, visit the SEC's "Prime Bank Information Center" at http://www.sec.gov/divisions/enforce/primebank.shtml. To report suspicious activity involving possible Internet fraud, visit http://www.sec.gov/complaint.shtml. [SEC v. William E. Lyons, EDVA, Civil Action No. 04-CV-459] (LR-18674A) INVESTMENT COMPANY ACT RELEASES ORDERS OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT Orders have been issued under Section 8(f) of the Investment Company Act declaring that each of the following has ceased to be an investment company: Emigrant Securities Corp. [File No. 811-9559] (Rel. IC -26422- April 21) Advantus Money Market Fund, Inc. [File No. 811-4141] (Rel. IC -26423- April 21) Advantus Horizon Fund, Inc. [File No. 811-4142] (Rel. IC -26424- April 21) Advantus Index 500 Fund, Inc. [File No. 811-7815] (Rel. IC -26425- April 21) Advantus Enterprise Fund, Inc. [File No. 811-8588] (Rel. IC -26426- April 21) Advantus Mortgage Securities Fund, Inc. [File No. 811-4140] (Rel. IC -26427- April 21) Advantus Spectrum Fund, Inc. [File No. 811-4143] (Rel. IC -26428- April 21) Advantus Bond Fund, Inc. [File No. 811-5026] (Rel. IC -26429- April 21) Advantus Venture Fund, Inc. [File No. 811-7817] (Rel. IC -26430- April 21) Advantus Cornerstone Fund, Inc. [File No. 811-8586] (Rel. IC -26431- April 21) Advantus Real Estate Securities Fund, Inc. [File No. 811-9139] (Rel. IC -26432- April 21) Van Kampen U.S. Government Trust for Income [File No. 811-6724] (Rel. IC -26433- April 21) Van Kampen Senior Floating Rate Fund [File No. 811-8589] (Rel. IC -26434- April 21) PIMCO Diversified Income Fund [File No. 811-21361] (Rel. IC -26435- April 21) HOLDING COMPANY ACT RELEASES PEPCO HOLDINGS, INC., ET AL. An order has been issued authorizing Pepco Holdings, Inc. (Pepco), a registered holding company, Conectiv, a registered holding company and subsidiary of Pepco, and Atlantic City Electric Company (ACE), a subsidiary of Conectiv, to sell certain utility assets of ACE. (Rel. 35- 27838) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change filed by the Chicago Board Options Exchange to extend the Exchange's automated limit order display facility (Autobook) pilot program until Oct. 19, 2004, (SR-CBOE-2004-22) 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 April 26. (Rel. 34-49584) PROPOSED RULE CHANGE The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE- 2004-20) and Amendment No. 1 to revise its $5 quote spread pilot program to permit $5 quote spreads only for quotes that are electronically submitted in the Hybrid system. Publication of the proposal is expected in the Federal Register during the week of April 26. (Rel. 34-49588) DELISTING GRANTED An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the Common Stock, $.001 par value, of Computerized Thermal Imaging, Inc., effective at the opening of business on April 16, 2004, nunc pro tunc. (Rel. 34-49599) 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-2 MIRAVANT MEDICAL TECHNOLOGIES, 336 BOLLAY DRIVE, SANTA BARBARA, CA, 93117, 8056859880 - 7,638,600 ($24,061,590.00) Debt Convertible into Equity, (File 333-114698 - Apr. 22) (BR. 01) S-3 ARRAY BIOPHARMA INC, 3033816600 - 0 ($70,000,000.00) Equity, (File 333-114699 - Apr. 22) (BR. 01) S-8 HI/FN INC, 750 UNIVERSITY AVENUE, ., LOS GATOS, CA, 95032, 4093993500 - 0 ($4,985,000.00) Equity, (File 333-114700 - Apr. 22) (BR. 36) S-4 KINDERCARE LEARNING CENTERS INC /DE, 650 NE HOLLADAY STREET, SUITE 1400, PORTLAND, OR, 97232, (503) 872-1300 - 0 ($211,583,265.20) Other, (File 333-114701 - Apr. 22) (BR. 01) S-1 ACTIVE NETWORK INC, 1020 PROSPECT STREET, SUITE 250, LA JOLLA, CA, 92037, 858-551-9916 - 0 ($46,000,000.00) Equity, (File 333-114702 - Apr. 22) (BR. 03) S-1 XERIUM TECHNOLOGIES INC, XERIUM, ONE TECHNOLOGY DRIVE, WESBOROUGH, MA, 01581, 508-616-9468 - 0 ($700,000,000.00) Other, (File 333-114703 - Apr. 22) (BR. 02) S-1 OPEN SOLUTIONS INC, 300 WINDING BROOK DRIVE, GLASTONBURY, CT, 06033, 8606523155 - 4,990,291 ($109,986,014.00) Equity, (File 333-114704 - Apr. 22) (BR. 03) S-3 GEVITY HR INC, 600 301 BLVD W, STE 202, BRADENTON, FL, 34205, 9417484340 - 6,325,000 ($175,202,500.00) Equity, (File 333-114705 - Apr. 22) (BR. 08) S-3 AMERICAN TOWER CORP /MA/, 116 HUNTINGTON AVE, BOSTON, MA, 02116, 6173757500 - 0 ($44,477,176.00) Equity, (File 333-114706 - Apr. 22) (BR. 37) S-3 NEW CENTURY REIT INC, 0 ($862,500,000.00) Equity, (File 333-114707 - Apr. 22) (BR. 08) S-4 AMERICAN TOWER CORP /MA/, 116 HUNTINGTON AVE, BOSTON, MA, 02116, 6173757500 - 0 ($225,000,000.00) Other, (File 333-114708 - Apr. 22) (BR. 37) S-4 NEW CENTURY REIT INC, 33,881,673 ($1,502,652,198.00) Equity, (File 333-114709 - Apr. 22) (BR. 08) S-3 CEDAR SHOPPING CENTERS INC, 44 SOUTH BAYLES AVENUE, PORT WASHINGTON, NY, 11050, 5167676492 - 0 ($200,000,000.00) Equity, (File 333-114710 - Apr. 22) (BR. 08) S-3 EVCI CAREER COLLEGES INC, 35 EAST GRASSY SPRAIN RD, SUITE 200, YONKERS, NY, 10710, 9147873500 - 11,013,000 ($13,259,652.00) Equity, (File 333-114711 - Apr. 22) (BR. 37) S-3 MEDIABAY INC, 2 RIDGEDALE AVENUE, CEDAR KNOLLS, NJ, 07927, 9735399528 - 8,533,758 ($4,821,573.00) Equity, (File 333-114712 - Apr. 22) (BR. 02) SB-2 CYCLE COUNTRY ACCESSORIES CORP, 2188 HWY 86, MILFORD, IA, 51351, 615,000 ($3,400,950.00) Equity, (File 333-114713 - Apr. 22) (BR. 05) N-2 LASALLE GLOBAL REAL ESTATE INCOME FUND INC, 1,000 ($15,000.00) Equity, (File 333-114714 - Apr. 22) (BR. 22) S-8 GATEWAY DISTRIBUTORS LTD, 3095 E. PATRICK LANE, SUITE 1, LAS VEGAS, NV, 89120, 4,000,000,000 ($4,000,000.00) Equity, (File 333-114715 - Apr. 22) (BR. 08) S-4 NORTEK HOLDINGS INC, 50 KENNEDY PLZ, PROVIDENCE, RI, 02903, 4017511600 - 0 ($349,422,350.00) Non-Convertible Debt, (File 333-114716 - Apr. 22) (BR. 06) S-8 BANK HOLDINGS, 9990 DOUBLE R BLVD, RENO, NV, 89521, 7758538600 - 0 ($4,015,050.00) Equity, (File 333-114717 - Apr. 22) (BR. 07) S-8 UNISYS CORP, UNISYS WAY, BLUE BELL, PA, 19424, 2159864011 - 20,000,000 ($271,200,000.00) Equity, (File 333-114718 - Apr. 22) (BR. 03) S-8 RAVEN MOON ENTERTAINMENT INC, 120 INTERNATIONAL PARKWAY, SUITE 220, HEATHROW, FL, 32746, 20,000,000 ($2,000,000.00) Equity, (File 333-114719 - Apr. 22) (BR. 05) S-8 CELL GENESYS INC, 500 FORBES BOULEVARD, SOUTH SAN FRANCISCO, CA, 94080, 6502663000 - 0 ($1,005,000.00) Equity, (File 333-114720 - Apr. 22) (BR. 01) S-8 CENTRAL FREIGHT LINES INC, 2547722120 - 1,000,000 ($11,475,000.00) Equity, (File 333-114721 - Apr. 22) (BR. 05) S-8 AMERICAN BUILDING CONTROL INC, 1301 WATERS RIDGE DRIVE, LEWISVILLE, TX, 75057, 972-353-6500 - 0 ($12,000,000.00) Equity, (File 333-114722 - Apr. 22) (BR. 36) S-3 EQUINIX INC, 301 VELOCITY WAY, 5TH FLOOR, FOSTER CITY, CA, 94404, 650-513-7000 - 2,500,000 ($73,550,000.00) Equity, (File 333-114723 - Apr. 22) (BR. 37) S-3 MACROCHEM CORP, 110 HARTWELL AVE, LEXINGTON, MA, 02173, 6178624003 - 6,482,400 ($7,163,052.00) Equity, (File 333-114724 - Apr. 22) (BR. 01) N-2 NUVEEN FLOATING RATE INCOME FUND, 0 ($1,000,000.00) Equity, (File 333-114726 - Apr. 22) (BR. 18) S-3 ENTERTAINMENT PROPERTIES TRUST, 8164721700 - 0 ($25,906,915.00) Equity, (File 333-114727 - Apr. 22) (BR. 08) F-6 TESCO PLC /FI, TESCO HOUSE - DELAMARE RD, CHESHUNT, HERTFORDSHIRE EN8 9SL UK, X0, 0 ($12,500,000.00) ADRs/ADSs, (File 333-114728 - Apr. 22) (BR. ) S-3 SCHWAB CHARLES CORP, 120 KEARNY STREET, SAN FRANCISCO, CA, 94104, 4156277000 - 0 ($1,000,000,000.00) Unallocated (Universal) Shelf, (File 333-114729 - Apr. 22) (BR. 07) S-3D GETTY REALTY CORP /MD/, 125 JERICHO TURNPIKE, JERICHO, NY, 11753, 5163382600 - 0 ($66,900,000.00) Equity, (File 333-114730 - Apr. 22) (BR. 08) S-4 HUDSON HIGHLAND GROUP INC, 622 THIRD AVE, NEW YORK, NY, 10017, 2129774200 - 350,000 ($10,041,500.00) Equity, (File 333-114731 - Apr. 22) (BR. 37) SB-2 MANUFACTURERS MARKETING GROUP INC, 3 DUNDAR DR, SPRINGFIELD, NJ, 07081, 973-467-9330 - 470,000 ($2,350,000.00) Equity, (File 333-114732 - Apr. 22) (BR. ) S-1 CATSKILL LITIGATION TRUST, C/O CHRISTIANA BANK & TRUST CO, 1314 KING STREET, WILMINGTON, DE, 19801, 3028887400 - 19,009,102 ($1.00) Other, (File 333-114733 - Apr. 22) (BR. 07) S-3 RAMP CORP, 212-697-2509 - 24,746,782 ($12,868,326.64) Equity, (File 333-114734 - Apr. 22) (BR. 03) S-1 NANOSYS INC, 2625 HANOVER STREET, PALO ALTO, CA, 94304, 6503312100 - 0 ($115,000,000.00) Equity, (File 333-114735 - Apr. 22) (BR. ) SB-2 ZIM CORP, 20 COLONNADE ROAD, SUITE 200, NEPEAN, A6, K2E 7M6, 6137271397 - 630,012 ($4,473,008.00) Equity, (File 333-114736 - Apr. 22) (BR. 03) S-8 BULLDOG TECHNOLOGIES INC, 11180 COPPERSMITH PLACE, SUITE 128, RICHMOND, A1, V7A 5G8, 604-271-8656 - 5,000,000 ($17,800,000.00) Equity, (File 333-114737 - Apr. 22) (BR. 09) S-8 WALTER INDUSTRIES INC /NEW/, 1500 N DALE MABRY HWY, TAMPA, FL, 33607, 8138714811 - 0 ($19,305,000.00) Equity, (File 333-114738 - Apr. 22) (BR. 06) S-3 CASH SYSTEMS INC, 5525 SOUTH 900 E., SUITE 110, SALT LAKE CITY, UT, 84117, 801262-884 - 0 ($17,371,140.00) Equity, (File 333-114739 - Apr. 22) (BR. 07) S-8 DAUGHERTY RESOURCES INC, 120 PROSPEROUS PLACE, SUITE 201, LEXINGTON, KY, 40509, 6062633948 - 3,600,000 ($21,564,000.00) Equity, (File 333-114740 - Apr. 22) (BR. 04) S-4 LINCOLN BANCORP /IN/, 1121 EAST MAIN STREET, PLAINFIELD, IN, 46168-0510, 3178396539 - 972,061 ($17,356,113.92) Equity, (File 333-114741 - Apr. 22) (BR. 07) S-3 REDWOOD TRUST INC, 591 REDWOOD HWY, STE 3100, MILL VALLEY, CA, 94941, 4153897373 - 2,000,000 ($97,140,000.00) Equity, (File 333-114742 - Apr. 22) (BR. 08) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. Item 10. Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics. Item 11. Temporary Suspension of Trading Under Registrant's Employee Benefit Plans. Item 12. Results of Operations and Financial Condition. The following companies have filed 8-K reports for the date indicated and/or amendments to 8-K reports previously filed, responding to the item(s) of the form specified. 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE 1 2 3 4 5 6 7 8 9 10 11 12 13 DATE COMMENT ------------------------------------------------------------------------------------------------ 1ST CENTENNIAL BANCORP CA X X 04/21/04 21ST CENTURY TECHNOLOGIES INC NV X 04/21/04 7 ELEVEN INC TX X X 04/20/04 ACADIA REALTY TRUST MD X 04/22/04 ACCIDENT PREVENTION PLUS INC NV X X 04/13/04 ACME UNITED CORP CT X 04/22/04 ADELPHIA COMMUNICATIONS CORP DE X X 04/21/04 ADOLOR CORP X 04/21/04 ADVANCE FINANCIAL BANCORP DE X X 04/22/04 ADVANCED MEDICAL OPTICS INC DE X 04/22/04 ADVANCED MEDICAL OPTICS INC DE X X 04/21/04 ADVANCED NEUROMODULATION SYSTEMS INC TX X X X 04/22/04 ADVANCED VIRAL RESEARCH CORP DE X X X 04/19/04 ADVANTA CORP DE X X 04/21/04 ADVANTA CORP DE X 04/22/04 ADVENT SOFTWARE INC /DE/ DE X X 04/22/04 AEARO CORP DE X 04/22/04 AETNA INC /PA/ PA X 04/22/04 AETRIUM INC MN X X 04/21/04 AGCO CORP /DE DE X 04/15/04 AIRSPAN NETWORKS INC WA X X 04/20/04 ALBERTO CULVER CO DE X X 04/22/04 ALEXANDER & BALDWIN INC HI X 04/21/04 ALIGN TECHNOLOGY INC DE X X X 04/22/04 ALL AMERICAN SEMICONDUCTOR INC DE X X 04/22/04 ALLETE INC MN X 04/22/04 ALLIANCE SEMICONDUCTOR CORP /DE/ DE X 04/22/04 ALLIED MOTION TECHNOLOGIES INC CO X X 04/22/04 ALLTEL CORP DE X 04/22/04 ALTERNET SYSTEMS INC NV X X 04/20/04 AMAZON COM INC DE X 04/22/04 AMBAC FINANCIAL GROUP INC DE X X 04/21/04 AMBASSADORS INTERNATIONAL INC DE X X 04/21/04 AMERICAN AIRLINES INC DE X 04/21/04 AMERICAN EXPRESS CO NY X X 04/22/04 AMERICAN INSURED MORTGAGE INVESTORS S CA X X 04/21/04 AMERICAN INTERNATIONAL GROUP INC DE X 04/22/04 AMERICAN OIL & GAS INC NV X X 04/22/04 AMERICREDIT CORP TX X X 04/22/04 AMES NATIONAL CORP IA X X 04/16/04 AMEND AMR CORP DE X 04/21/04 ANNUITY & LIFE RE HOLDINGS LTD X 04/14/04 APAC CUSTOMER SERVICE INC IL X 04/22/04 APACHE CORP DE X X 04/22/04 APRIA HEALTHCARE GROUP INC DE X X 03/31/04 ARCH COAL INC DE X X 04/22/04 ARGENT SECURITIES INC ASSET BACK PASS X X 04/06/04 ARGENT SECURITIES INC ASSET BACK PASS X X 04/22/04 ARLINGTON HOSPITALITY INC DE X X 04/21/04 ARMANINO FOODS OF DISTINCTION INC /CO CO X X 04/21/04 ARRAY BIOPHARMA INC DE X X 04/22/04 ARRIS GROUP INC DE X X 04/21/04 ARROW ELECTRONICS INC NY X 04/22/04 ART TECHNOLOGY GROUP INC DE X 04/22/04 ASSET BACKED SECURITIES CORP DE X 04/22/04 ASV INC /MN/ MN X X 04/22/04 AT ROAD INC CA X X 04/22/04 ATHEROGENICS INC GA X 04/22/04 ATLAS AIR INC DE X X 04/19/04 ATLAS AIR WORLDWIDE HOLDINGS INC DE X X 04/19/04 ATLAS MINING CO ID X 02/10/04 AMEND AUDIOVOX CORP DE X X 04/16/04 AUTOLIV INC DE X X X 04/22/04 AUTOMATIC DATA PROCESSING INC DE X 03/31/04 AVICI SYSTEMS INC DE X 04/22/04 AVOCENT CORP DE X 04/22/04 BACKWEB TECHNOLOGIES LTD X X 04/21/04 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 04/22/04 BANKNORTH GROUP INC/ME ME X X 04/22/04 BANNER CORP WA X X 04/22/04 BAXTER INTERNATIONAL INC DE X 04/22/04 BEAZER HOMES USA INC DE X X 04/22/04 BEBE STORES INC CA X X 03/31/04 BECTON DICKINSON & CO NJ X X 04/22/04 BELLSOUTH CORP GA X 04/22/04 BEMIS CO INC MO X 04/22/04 BENCHMARK ELECTRONICS INC TX X X 04/22/04 BIO ONE CORP NV X X 04/05/04 BIOMARIN PHARMACEUTICAL INC DE X 04/20/04 BIOMARIN PHARMACEUTICAL INC DE X 04/20/04 BISYS GROUP INC DE X 04/22/04 BLUEFLY INC DE X X 04/21/04 BOEING CO DE X X 04/22/04 BOLT TECHNOLOGY CORP CT X X 04/22/04 BON TON STORES INC PA X X 04/21/04 BORGWARNER INC DE X 04/22/04 BORGWARNER INC DE X X 04/22/04 BORLAND SOFTWARE CORP DE X 04/22/04 BOYD GAMING CORP NV X X 04/22/04 BRIGGS & STRATTON CORP WI X 04/22/04 BROADCOM CORP CA X X 04/22/04 BROOKS AUTOMATION INC DE X X 04/22/04 BSD MEDICAL CORP DE X X 04/22/04 BSQUARE CORP /WA WA X 04/22/04 BTU INTERNATIONAL INC DE X X 04/21/04 BUFFALO WILD WINGS INC MN X X 04/22/04 BURLINGTON RESOURCES INC DE X X 04/21/04 BUTLER MANUFACTURING CO DE X X 04/21/04 CABOT MICROELECTRONICS CORP DE X X 04/22/04 CACI INTERNATIONAL INC /DE/ DE X 04/21/04 CADENCE DESIGN SYSTEMS INC DE X X 04/22/04 CAESARS ENTERTAINMENT INC DE X X 04/22/04 CALGON CARBON CORPORATION DE X 04/22/04 CALIFORNIA MICRO DEVICES CORP CA X X 04/15/04 CALIFORNIA PIZZA KITCHEN INC CA X X 04/22/04 CALLAWAY GOLF CO /CA DE X X 04/22/04 CAPITAL AUTO RECEIVABLES INC DE X X 04/15/04 CAPITAL BANK CORP NC X X X 04/15/04 CAPTIVA SOFTWARE CORP DE X 04/22/04 CARDINAL HEALTH INC OH X 04/22/04 CARRINGTON LABORATORIES INC /TX/ TX X X 04/09/04 CASTELLE \CA\ DE X X 04/22/04 CATERPILLAR FINANCIAL SERVICES CORP DE X 04/22/04 CATERPILLAR INC DE X 03/31/04 CATERPILLAR INC DE X 03/31/04 CATTLESALE CO DE X X 04/22/04 CBL & ASSOCIATES PROPERTIES INC DE X 04/22/04 CBQ INC CO X X 04/22/04 CDI CORP PA X 04/22/04 CELADON GROUP INC DE X X X 04/20/04 CELGENE CORP /DE/ DE X X 04/22/04 CELTRON INTERNATIONAL INC NV X 03/05/04 AMEND CENDANT CORP DE X X 04/22/04 CENDANT MORTGAGE CAPITAL LLC DE X X 04/22/04 CENTER FINANCIAL CORP CA X X 04/21/04 CENTERPOINT ENERGY INC X X X 04/22/04 CENTERSTATE BANKS OF FLORIDA INC FL X X 04/22/04 CENTROID CONSOLIDATED MINES CO X X 04/22/04 CERADYNE INC DE X X 04/22/04 CHECKERS DRIVE IN RESTAURANTS INC /DE DE X 04/22/04 CHICAGO PIZZA & BREWERY INC CA X X 04/22/04 CHITTENDEN CORP /VT/ VT X 04/22/04 CHORDIANT SOFTWARE INC DE X X 04/22/04 CINCINNATI FINANCIAL CORP DE X 04/22/04 CIT GROUP INC DE X X X X 04/22/04 CITIZENS BANCORP OF VIRGINIA INC VA X 04/16/04 CNB FLORIDA BANCSHARES INC FL X 04/21/04 COASTAL BANCORP INC TX X X 04/22/04 CODORUS VALLEY BANCORP INC PA X X 04/21/04 COHU INC DE X X 04/21/04 COLONIAL PROPERTIES TRUST AL X 04/21/04 COMMERCIAL CAPITAL BANCORP INC NV X X 04/22/04 COMMERCIAL CAPITAL BANCORP INC NV X X 04/22/04 COMMUNITY BANCORP INC DE X X 04/22/04 COMMUNITY BANK SYSTEM INC DE X X 04/22/04 COMMUNITY CAPITAL CORP /SC/ SC X X 04/21/04 COMPETITIVE COMPANIES INC NV X X X 04/19/04 COMPUSONICS VIDEO CORP CO X 04/15/04 COMPUTER ACCESS TECHNOLOGY CORP DE X X 04/22/04 COMPUTER ASSOCIATES INTERNATIONAL INC DE X 04/21/04 COMPUTER TASK GROUP INC NY X 04/20/04 CONCEPTUS INC DE X X X 04/22/04 CONCURRENT COMPUTER CORP/DE DE X X 04/22/04 CONSOL ENERGY INC X 04/22/04 CONSOLIDATED EDISON INC NY X X X 04/22/04 COOPER INDUSTRIES LTD X X X 04/22/04 COOPER TIRE & RUBBER CO DE X X 04/22/04 COOPERATIVE BANKSHARES INC NC X X 04/22/04 COORS ADOLPH CO CO X 04/22/04 CORNING INC /NY NY X X 03/31/04 CORUMEL MINERALS CORP NV X X X X 04/21/04 COVANCE INC DE X X 04/21/04 CPI CORP DE X 04/15/04 CPI CORP DE X 04/20/04 CRANE CO /DE/ DE X X 04/22/04 CRAWFORD & CO GA X X 04/22/04 CROSS A T CO RI X 04/22/04 CRUSADE GLOBAL TRUST NO 1 OF 2001 X X 04/20/04 CRUSADE GLOBAL TRUST NO 1 OF 2003 X X 04/19/04 CRUSADE GLOBAL TRUST NO 1 OF 2004 X X 04/16/04 CSX CORP VA X 04/21/04 CWALT INC X X 04/22/04 CYBEX INTERNATIONAL INC NY X X 04/22/04 DATAWATCH CORP DE X 04/22/04 DCB FINANCIAL CORP OH X X 04/22/04 DEARBORN BANCORP INC /MI/ MI X X 04/20/04 DIEDRICH COFFEE INC CA X 04/21/04 DIGIBLUE MEDIA INC NV X 04/20/04 DIGITAL INSIGHT CORP DE X X 04/22/04 DIGITAL RECORDERS INC NC X X 04/21/04 DIGITAL RIVER INC /DE DE X 04/22/04 DIGITAL RIVER INC /DE DE X 04/22/04 DORAL FINANCIAL CORP PR X 04/21/04 DSL NET INC DE X X 04/20/04 DUPONT PHOTOMASKS INC DE X X 04/22/04 DURA AUTOMOTIVE SYSTEMS INC DE X X 04/22/04 DURECT CORP DE X X 04/22/04 DVI INC DE X X 04/21/04 ECOLAB INC DE X X 04/22/04 EDEN BIOSCIENCE CORP WA X 03/22/04 EDIETS COM INC DE X 04/22/04 EDWARDS LIFESCIENCES CORP DE X X 04/22/04 EL PASO CORP/DE DE X X X 04/22/04 ELECTROGLAS INC DE X X 04/22/04 EMERGE INTERACTIVE INC DE X X 04/22/04 EMMIS COMMUNICATIONS CORP IN X 04/21/04 EMULEX CORP /DE/ DE X X 04/22/04 ENCORE WIRE CORP /DE/ DE X X X 04/22/04 ENDOCARDIAL SOLUTIONS INC DE X X 04/21/04 ENGELHARD CORP DE X 03/31/04 ENTERPRISE PRODUCTS PARTNERS L P DE X X 04/22/04 EON LABS INC DE X X 04/22/04 EQUIDYNE CORP DE X 04/20/04 EQUIFAX INC GA X X 04/22/04 EQUINIX INC DE X X 04/22/04 EQUITY ONE ABS INC DE X X 04/20/04 ERIE INDEMNITY CO PA X 04/22/04 ESSEX CORPORATION VA X X 04/21/04 EVANS & SUTHERLAND COMPUTER CORP UT X X 04/22/04 EXABYTE CORP /DE/ DE X X 04/16/04 EXIDE TECHNOLOGIES DE X X 04/21/04 FALCON FINANCIAL INVESTMENT TRUST MD X X 04/22/04 FENTURA FINANCIAL INC MI X X 03/31/04 FERRELLGAS PARTNERS L P DE X X X 04/22/04 FIDELITY BANCORP INC PA X X X 04/21/04 FILENET CORP DE X 03/31/04 FINANCIAL FEDERAL CORP NV X 04/19/04 FIRST ALBANY COMPANIES INC NY X 04/22/04 FIRST BANCORP /NC/ NC X X 04/21/04 FIRST CANADIAN AMERICAN HOLDING CORP DE X X X 04/22/04 FIRST CANADIAN AMERICAN HOLDING CORP DE X X X 04/21/04 FIRST COMMUNITY BANCORP /CA/ CA X X 04/21/04 FIRST COMMUNITY CORP /SC/ SC X X 04/21/04 FIRST CONSULTING GROUP INC DE X 04/22/04 FIRST DATA CORP DE X 04/22/04 FIRST FARMERS & MERCHANTS CORP TN X X X 04/21/04 FIRST INDUSTRIAL REALTY TRUST INC MD X 04/21/04 FIRST MARBLEHEAD CORP X 04/22/04 FIRST MARINER BANCORP MD X 04/20/04 FIRST MERCHANTS CORP IN X X X 03/31/04 FIRST NATIONAL LINCOLN CORP /ME/ ME X 03/31/04 FIRST SECURITY BANCORP INC /KY/ KY X X X 04/22/04 FIRSTBANK CORP MI X X 03/31/04 FIRSTFED AMERICA BANCORP INC DE X X 04/21/04 FIRSTFED FINANCIAL CORP DE X 03/31/04 FIRSTFED FINANCIAL CORP DE X 03/31/04 FIRSTMERIT CORP /OH/ OH X X 04/22/04 FISERV INC WI X X 04/21/04 FLORIDA BANKS INC FL X X 04/21/04 FNB FINANCIAL SERVICES CORP NC X 04/19/04 FOOT LOCKER INC NY X X 04/20/04 FOOTHILL INDEPENDENT BANCORP DE X X 04/19/04 FOOTSTAR INC DE X X 04/21/04 FORD MOTOR CO DE X X 04/22/04 FORD MOTOR CREDIT CO DE X X 04/22/04 FORMFACTOR INC DE X X 04/22/04 FORMFACTOR INC DE X 04/22/04 FPL GROUP INC FL X 04/22/04 FRANKLIN RESOURCES INC DE X 04/22/04 FULTON FINANCIAL CORP PA X X 04/22/04 FULTON FINANCIAL CORP PA X X 04/22/04 GATEWAY FINANCIAL HOLDINGS INC NC X X 04/21/04 GAYLORD ENTERTAINMENT CO /DE DE X X 04/20/04 GB HOLDINGS INC DE X X 01/13/04 GENELABS TECHNOLOGIES INC /CA CA X X 04/21/04 GENERAL BINDING CORP DE X 04/22/04 GENLYTE GROUP INC DE X X 04/21/04 GENUS INC CA X X 04/21/04 GETTY IMAGES INC DE X X 04/22/04 GEVITY HR INC FL X X X 04/22/04 GILEAD SCIENCES INC DE X X 04/22/04 GLATFELTER P H CO PA X X 04/22/04 GOLDEN WEST FINANCIAL CORP /DE/ DE X 03/31/04 GRAFTECH INTERNATIONAL LTD DE X 04/22/04 GREAT LAKES CHEMICAL CORP DE X X 04/21/04 GREAT PLAINS ENERGY INC MO X X X 02/21/04 GREENVILLE FIRST BANCSHARES INC SC X X 04/20/04 GREY WOLF INC TX X X 04/22/04 GUIDANT CORP IN X X 04/22/04 GVI SECURITY SOLUTIONS INC DE X X 02/20/04 AMEND HALF ROBERT INTERNATIONAL INC /DE/ DE X X 04/22/04 HALSEY DRUG CO INC/NEW NY X X 04/22/04 HANMI FINANCIAL CORP DE X X X 04/22/04 HANOVER CAPITAL MORTGAGE HOLDINGS INC MD X X 04/22/04 HARMONIC INC DE X X 04/22/04 HARSCO CORP DE X 04/22/04 HCA INC/TN DE X X 04/22/04 HEADWATERS INC DE X X X 04/21/04 HEALTHGATE DATA CORP DE X 04/21/04 HEALTHSOUTH CORP DE X 04/22/04 HELMERICH & PAYNE INC DE X 04/22/04 HERSHA HOSPITALITY TRUST MD X X 04/20/04 HERSHEY FOODS CORP DE X X X 04/21/04 HEXCEL CORP /DE/ DE X X X 04/22/04 HOME CITY FINANCIAL CORP OH X 04/20/04 HORIZON FINANCIAL CORP WA X X 04/22/04 HOUSEHOLD AFFINITY CREDIT CARD MASTER DE X 04/15/04 HOUSEHOLD AUTO RECEIVABLES CORP ASSET NV X 04/19/04 HOUSEHOLD AUTO RECEIVABLES CORP SERIE NV X 04/19/04 HOUSEHOLD AUTOMOTIVE TRUST 2001-1 DE X 04/19/04 HOUSEHOLD AUTOMOTIVE TRUST 2001-3 X 04/19/04 HOUSEHOLD AUTOMOTIVE TRUST 2002-1 X 04/19/04 HOUSEHOLD AUTOMOTIVE TRUST 2003-1 NV X 04/19/04 HOUSEHOLD AUTOMOTIVE TRUST 2003-2 NV X 04/19/04 HOUSEHOLD AUTOMOTIVE TRUST IV SERIES DE X 04/19/04 HOUSEHOLD AUTOMOTIVE TRUST SERIES 200 DE X 04/19/04 HOUSEHOLD AUTOMOTIVE TRUST V SERIES 2 DE X 04/19/04 HOUSEHOLD AUTOMOTIVE TRUST VI SERIES NV X 04/19/04 HOUSEHOLD CREDIT CARD MASTER NOTE TRU DE X 04/15/04 HOUSEHOLD MORTGAGE LOAN TRUST 2002 HC X 04/20/04 HOUSEHOLD MORTGAGE LOAN TRUST 2003-HC DE X 04/20/04 HOUSEHOLD MORTGAGE LOAN TRUST 2003-HC DE X 04/20/04 HOUSEHOLD PRIVATE LABEL CREDIT CARD M DE X 04/15/04 HUFFY CORP OH X X 04/22/04 HUTCHINSON TECHNOLOGY INC MN X X 04/22/04 IBT BANCORP INC PA X X 04/20/04 ICT GROUP INC PA X X 04/22/04 IDEX CORP /DE/ DE X 04/22/04 IDEX CORP /DE/ DE X 04/22/04 II-VI INC PA X 03/31/04 IKONICS CORP X X 04/20/04 ILEX ONCOLOGY INC DE X X 04/22/04 IMAGE SENSING SYSTEMS INC MN X X 04/21/04 INDEPENDENT BANK CORP /MI/ MI X X 03/31/04 INDEPENDENT BANK CORP /MI/ MI X X 03/31/04 INFORMATION HOLDINGS INC DE X X 04/22/04 INSIGHT ENTERPRISES INC DE X X 04/22/04 INSILCO HOLDING CO DE X X 04/22/04 INTEGRATED DEVICE TECHNOLOGY INC DE X X 04/22/04 INTEGRATED SILICON SOLUTION INC DE X X 04/22/04 INTERLINK ELECTRONICS INC DE X 04/22/04 INTERNATIONAL GAME TECHNOLOGY NV X 04/22/04 INTERNATIONAL PAPER CO /NEW/ NY X X 04/21/04 INTERPHARM HOLDINGS INC DE X 03/25/04 INTERWAVE COMMUNICATIONS INTERNATIONA X 04/22/04 INTRADO INC DE X X 04/22/04 INVESTORS REAL ESTATE TRUST ND X X 04/21/04 INVISION TECHNOLOGIES INC DE X X 04/22/04 INVITROGEN CORP DE X X 04/22/04 IOMEGA CORP DE X 04/22/04 IOWA FIRST BANCSHARES CORP IA X X 04/22/04 IPASS INC DE X 04/22/04 ISP CHEMCO INC X 04/20/04 ISTAR FINANCIAL INC MD X X 04/22/04 ITRONICS INC TX X 04/15/04 ITT EDUCATIONAL SERVICES INC DE X 04/22/04 ITT INDUSTRIES INC IN X X 04/22/04 ITXC CORP NJ X 04/22/04 IXIA CA X X 04/22/04 JETBLUE AIRWAYS CORP DE X X 04/22/04 KANA SOFTWARE INC DE X 03/31/04 KANEB PIPE LINE OPERATING PARTNERSHIP DE X X 04/21/04 KANEB PIPE LINE PARTNERS L P DE X X 04/21/04 KARMA MEDIA INC NV X 04/17/04 KELLOGG CO DE X 04/22/04 KEY TECHNOLOGY INC OR X X 04/22/04 KIMBERLY CLARK CORP DE X 04/22/04 KNAPE & VOGT MANUFACTURING CO MI X X 03/27/04 KNIGHT TRANSPORTATION INC AZ X X 04/21/04 KVH INDUSTRIES INC \DE\ DE X 04/22/04 LABORATORY CORP OF AMERICA HOLDINGS DE X 04/22/04 LABORATORY CORP OF AMERICA HOLDINGS DE X 04/22/04 LANCE INC NC X X 04/22/04 LANCER CORP /TX/ TX X 04/05/04 LARSCOM INC DE X X 04/19/04 LASERSCOPE CA X 04/22/04 LEE SARA CORP MD X X 04/22/04 LEHMAN BROTHERS HOLDINGS INC DE X 04/22/04 LENNAR CORP /NEW/ DE X X 04/22/04 LEUCADIA NATIONAL CORP NY X X 04/22/04 LIONBRIDGE TECHNOLOGIES INC /DE/ DE X X 04/22/04 LOCATEPLUS HOLDINGS CORP X 04/22/04 LYONDELL CHEMICAL CO DE X 04/22/04 MADISON BANCSHARES INC FL X 04/22/04 MAF BANCORP INC DE X 04/22/04 MANHATTAN ASSOCIATES INC GA X X 04/22/04 MARCONI CORP PLC X0 X 04/02/04 MARRIOTT INTERNATIONAL INC /MD/ DE X 04/22/04 MARTEN TRANSPORT LTD DE X X 04/21/04 MAYTAG CORP DE X X 04/22/04 MBNA CORP MD X X 03/31/04 MBNA CORP MD X 03/31/04 MDI TECHNOLOGIES INC DE X 04/21/04 MEADE INSTRUMENTS CORP DE X 04/22/04 MEADWESTVACO CORP DE X 04/22/04 MEDICIS PHARMACEUTICAL CORP DE X 04/20/04 MENTOR GRAPHICS CORP OR X X 04/22/04 MERCK & CO INC NJ X X X 04/22/04 MERCURY AIR GROUP INC NY X X 04/12/04 MERCURY COMPUTER SYSTEMS INC MA X X 04/22/04 MERCURY INTERACTIVE CORPORATION DE X X 04/22/04 MERRILL MERCHANTS BANCSHARES INC ME X X 04/21/04 MICREL INC CA X 04/22/04 MICROCHIP TECHNOLOGY INC DE X X 04/22/04 MICRON ENVIRO SYSTEMS INC NV X 04/21/04 MICRON ENVIRO SYSTEMS INC NV X 04/22/04 MICROSEMI CORP DE X X 04/22/04 MICROTUNE INC DE X 04/22/04 MOLDFLOW CORP X X 04/22/04 MOLECULAR DEVICES CORP DE X 03/31/04 MONDAVI ROBERT CORP CA X 04/22/04 MONRO MUFFLER BRAKE INC NY X X 04/20/04 MORGAN STAN DEAN WIT CAP COM MORT PS DE X X 04/15/04 MORTGAGE ASSET SEC TRANS MASTR ALTERN DE X 04/22/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 04/21/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 04/21/04 MORTGAGE PASS THROUGH CERTIFICATES SE DE X X 04/21/04 MS STRUCTURED SATURNS SERIES 2001-6 DE X 03/31/04 MS STRUCTURED SATURNS SERIES 2004-5 DE X 04/15/04 MUELLER PAUL CO MO X 03/31/04 MVB FINANCIAL CORP WV X 04/20/04 NANOPHASE TECHNOLOGIES CORPORATION IL X X 04/21/04 NASH FINCH CO DE X X 04/22/04 NASTECH PHARMACEUTICAL CO INC DE X X 04/21/04 NATIONAL WESTERN LIFE INSURANCE CO CO X 04/22/04 NATURADE INC DE X X 04/14/04 NETSOLVE INC DE X X 04/21/04 NETWORK ENGINES INC DE X 04/22/04 NEW CENTURY FINANCIAL CORP DE X X X 04/21/04 NEW ENGLAND BUSINESS SERVICE INC DE X 04/21/04 NEW HORIZONS WORLDWIDE INC DE X 03/31/04 NEWFIELD EXPLORATION CO /DE/ DE X X 04/22/04 NEXTEL COMMUNICATIONS INC DE X X X 04/22/04 NISSAN AUTO LEASING LLC II DE X 04/15/04 NISSAN AUTO RECEIVABLES 2003-B OWNER DE X 04/15/04 NISSAN AUTO RECEIVABLES 2003-C OWNER DE X 04/15/04 NISSAN AUTO RECEIVABLES 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