SEC NEWS DIGEST Issue 2003-17 January 27, 2003 ENFORCEMENT PROCEEDINGS ADMINISTRATIVE PROCEEDINGS SETTLED WITH MONICA COLEMAN On January 24, the Commission settled public administrative proceedings against Monica Lynn Coleman of Baltimore, Maryland. In settling this matter, Coleman consented, without admitting or denying the allegations in the Order Instituting Public Administrative Proceedings, to the entry of an order barring her from association with any broker, dealer or investment adviser. Coleman was a managing partner for Coleman and Craten LLC, a company registered with the Commission as an investment adviser from March 1998 until January 2000, when its investment adviser registration was cancelled for failure to establish its continued eligibility for registration with the Commission. Coleman also owned 50 percent of the firm. In addition, from September 30, 1998 to April 20, 1999, Coleman was a registered representative associated with Corporate Securities Group, Inc., a broker-dealer registered with the Commission. From November 3, 1987 to February 17, 1998, Coleman was a registered representative associated with Legg Mason Wood Walker Incorporated, a broker-dealer registered with the Commission. The Commission's Order Making Findings and Imposing Remedial Sanctions finds that on April 16, 2002, in the case of State of Maryland v. Monica Lynn Coleman, No. 100362045, in the Circuit Court for Baltimore City, Coleman pleaded guilty to five misdemeanor counts of securities fraud and one misdemeanor count of fraudulent misappropriation by a fiduciary. The Order finds that, by her guilty plea, Coleman admitted to misappropriating more than $2.6 million from at least five investors for her personal use and to pay other investors. Coleman's criminal conviction arose out of conduct that occurred while she was an associated person of a broker-dealer and an investment adviser, and involved fraud in the purchase or sale of securities and misappropriation of investor funds. (Rels. 34-47242; IA-2102; File No. 3-10875) IGOR FLEYSHMAKHER A.K.A. ISAAC FLASH A.K.A. ISAAC MARKS On January 24, the Commission entered an Order Instituting Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 against Igor Fleyshmakher a.k.a. Isaac Flash a.k.a. Isaac Marks based upon his alleged previous criminal conviction in The People of the State of New York v. Igor Fleyshmakher, Superior Court Information Docket No. 7119/99. The Division of Enforcement alleges that Fleyshmakher was sentenced for his conduct on July 18, 2002 by the Supreme Court of the State of New York, County of New York. In addition, the Division of Enforcement alleges that Fleyshmakher previously pled guilty to one count of attempted enterprise corruption based upon his conduct while employed a broker with the brokerage firm Meyers Pollock Robbins, Inc. The Superior Court Information filed against Fleyshmakher charged that he took part in a scheme whereby he and others took bribes from a stock promoter and fraudulently sold stock at inflated prices to customers of the firm. The Division of Enforcement instituted public administrative proceedings pursuant to Section 15(b) of the Exchange Act to afford Fleyshmakher the opportunity to establish a defense to the Order's allegations and to determine what, if any, remedial action is appropriate in the public interest against Fleyshmakher. (Rel. 34-47246; File No. 3-11016) ERIC PEREMEN On January 24, the Commission entered an Order Instituting Proceedings pursuant to Section 15(b) of the Securities Exchange Act of 1934 against Eric Peremen based upon his alleged previous criminal conviction in The People of the State of New York v. Eric Peremen, Superior Court Information Docket No. 7120/99. The Division of Enforcement alleges that Peremen was sentenced for his conduct on July 18, 2002, by the Supreme Court of the State of New York, County of New York. In addition, the Division of Enforcement alleges that Peremen previously pled guilty to one count of attempted enterprise corruption based upon his conduct while employed a broker with the brokerage firm Meyers Pollock Robbins, Inc. The Superior Court Information filed against Peremen charged that he took part in a scheme whereby he and others took bribes from a stock promoter and fraudulently sold stock at inflated prices to customers of the firm. The Division of Enforcement instituted public administrative proceedings pursuant to Section 15(b) of the Exchange Act to afford Peremen the opportunity to establish a defense to the Order's allegations and to determine what, if any, remedial action is appropriate in the public interest against Peremen. (Rel. 34-47247; File No. 3-11017) FORMER AUDITOR OF SOLUCORP INDUSTRIES LTD.'S FINANCIAL STATEMENTS IS ENJOINED FROM VIOLATING EXCHANGE ACT SECTION 10A AND BARRED FROM APPEARING OR PRACTICING BEFORE THE COMMISSION FOR TWO YEARS On January 16, the Commission obtained a final judgment against Glenn R. Ohlhauser, a Canadian Chartered Accountant and former engagement partner on audits of the financial statements of Solucorp Industries Ltd., a Yukon Territory corporation headquartered in West Nyack, New York that engages in environmental remediation. The United States District Court for the Southern District of New York entered the final judgment against Ohlhauser. The judgment permanently enjoins Ohlhauser from violating Section 10A of the Securities Exchange Act of 1934 by, among other things, failing to take the steps required by that section on detecting or otherwise becoming aware of information, during the course of auditing a public company, that an illegal act has or may have occurred. Without admitting or denying the Commission's allegations against him, Ohlhauser consented to the entry of the final judgment. (See Lit. Rel. No. 17951 // January 27, 2003) The Commission's complaint in this case, which was filed in December 1999 and amended in October 2000 and September 2001, charged Ohlhauser with failing to take appropriate action on discovering possible illegal conduct during an audit of Solucorp's December 31, 1997 financial statements. The complaint, which also names Solucorp and certain of its current and former officers and directors as defendants, alleges that Solucorp's management backdated a license agreement in order to cover-up Solucorp's improper recognition during the quarter ended September 30, 1997, of $500,000 in license fees, or 40% of its revenues, and to materially overstate revenues for the six-month reporting period ended December 31, 1997. See LR-16388 (December 13, 1999). The complaint further alleges that, on being presented during the audit with the final license agreement, Ohlhauser reasonably concluded that the agreement appeared to have been backdated for improper accounting purposes. He allegedly failed, however, to take the appropriate steps under Section 10A to determine, in accordance with generally accepted auditing standards, the likelihood that an illegal act had occurred, and to disclose, or assure the disclosure of, any illegal acts that he uncovered. See LR- 16785 (October 31, 2000). The illegal acts at issue here included the commission of fraud by Solucorp's president, who is alleged to have purposefully backdated the license agreement for purposes of supporting Solucorp's improper revenue recognition. In a related proceeding, the Commission today issued an administrative order pursuant to Rule 102(e) of its Rules of Practice that denies Ohlhauser the privilege of appearing or practicing before the Commission as an accountant, with a right to apply for reinstatement after two years. In addition to finding that Ohlhauser has been permanently enjoined as described above, the Commission finds in its Order that Ohlhauser engaged in improper professional conduct. This is based on Ohlhauser's failure to exercise professional skepticism and to gather competent evidential matter concerning the collectibility of license fees to afford a reasonable basis for the issuance of an unqualified audit report regarding Solucorp's December 31, 1997, financial statements. Ohlhauser, who admits to the Commission's finding that a final judgment was entered against him but neither admits nor denies the second finding of improper professional conduct, consented to the entry of the administrative order against him. The case is still pending against the remaining defendants, Solucorp Industries Ltd., Joseph S. Kemprowski, Peter R. Mantia, James G. Spartz, Robert Kuhn, Victor Herman, Arle Pierro and W. Bryan Fair. (In the Matter of Glenn R. Ohlhauser, C.A., Rel. 34-47256; File No. 3-11018; SEC v. Solucorp Industries Ltd., et al., 99 Civ. 11965, S.D.N.Y., WCC; LR- 17951) FORMER ARTHUR ANDERSEN AUDITOR AND TWO MORE FORMER OFFICERS OF SUNBEAM SETTLE SEC CHARGES Phillip E. Harlow, the audit partner on the Arthur Andersen engagements to audit Sunbeam's 1996 and 1997 year-end financial statements, Robert J. Gluck, Sunbeam's former controller and chief accounting officer, and Donald R. Uzzi, a former Sunbeam vice-president for sales, have settled charges brought against them by the Securities and Exchange Commission in the U.S. District Court in Florida. These settlements resolve all outstanding matters in the Sunbeam litigation. In settlement of its claims against Phillip Harlow, the Commission today entered an Order barring him from practicing before the Commission as an accountant, with a right to reapply after three years. The Commission found that, in connection with Arthur Andersen's audits of Sunbeam's 1996 and 1997 year end financial statements, * Harlow accepted uncorroborated representations of Sunbeam's management in lieu of performing appropriate audit procedures. * Harlow failed to perform sufficient audit procedures and obtain sufficient information to determine whether the financial statements were in conformity with Generally Accepted Accounting Practices (GAAP). For example, Harlow did not adequately address the company's excessive restructuring and litigation reserves at year-end 1996, which, among other things, resulted in the overstatement of the company's income in 1997. * To the contrary of the representations made by Harlow in the Arthur Andersen audit reports on Sunbeam's 1996 and 1997 year-end financial statements, the financial statements were not in conformity with GAAP, and the audits were not performed in accordance with Generally Accepted Auditing Standards. In conjunction with the entry of the administrative order, the Commission dismissed its complaint in district court as to Harlow. Robert Gluck and Donald Uzzi each agreed to the entry of orders permanently enjoining them from violating the anti-fraud, reporting, books and records, and internal controls provisions of the securities laws, and requiring that each pay a civil penalty of $100,000. In addition, the judgment to which Gluck consented bars him from serving as an officer or director of any public company for a period of five years. Gluck also consented to the entry of an administrative order barring him from practicing before the Commission as an accountant, with a right to reapply after five years. Former Sunbeam CEO Albert J. Dunlap, CFO Russell A. Kersh and vice- president of sales Lee B. Griffith previously settled the Commission's charges against them in the district court action. (In the Matter of Robert J. Gluck; Rels. 34-47260; AAER-1705; File No. 3-11019; In the Matter of Phillip E. Harlow, CPA; Rels. 34-47261; AAER-1706; File No. 3- 11020; SEC v. Albert Dunlap, et al., Civil Action No. 01-8437-CIV, Middlebrooks, S.D.Fla.; AAER-1707; LR-17952) SEC SEEKS CONTEMPT ORDER AGAINST RAYMOND MARKER, A GREENSBORO, NORTH CAROLINA BUSINESSMAN, AND HIS INVESTMENT FUND On January 14, Commission filed an application in the United States District Court for the Middle District of North Carolina seeking an order to show cause why United States Private Investment Fund (USPIF), a purported international fund doing business in North Carolina, and its principal, Raymond M. Marker should not be held in contempt. The application states that Marker and USPIF violated the court's December 20, 2002, and January 3, 2003, orders. Those orders prohibited defendants from destroying or transferring documents from their office at 701 Green Valley Road, Suite 306, Greensboro, North Carolina 27429, until the Court's January 8, 2003 hearing on the Commission's motion for a temporary restraining order and other equitable relief; and required the defendants to submit to the court and the Commission an accounting on or before January 8, 2003. Although defendants were served with the orders, they have not complied with these requirements. Instead, Marker removed substantially all contents within his offices and left the state of North Carolina. Moreover, the Commission properly served Marker with a subpoena requiring him to appear at the Court's January 8, 2003, hearing but Marker failed to appear. The SEC's application requests that the Court issue an order to show cause; find that Marker and USPIF have acted in contempt of the Court's December 20, 2002, and January 3, 2003, Orders and the Commission's subpoena; and direct that fines and/or incarceration will be imposed for every day in which Marker and USPIF are found to be in contempt in the future. [SEC v. Raymond M. Marker, et al., Case No. 1:02-CV1109, M.D.N.C.] (LR-17949) PERMANENT INJUNCTION ENTERED AGAINST ROBERT BENTLEY On December 27, 2002, United States District Court Judge Jay C. Waldman of the Eastern District of Pennsylvania entered an order permanently enjoining and restraining Robert L. Bentley from violating Section 17(a) of the Securities Act of 1933, Sections 15(a) and 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. Bentley consented to the entry of the injunction without admitting or denying the allegations of the Commission's complaint (SEC v. Robert L. Bentley, Entrust Group and Bentley Financial Services, Inc., Civ. Action No. 53- 66, Eastern District of Pennsylvania). The Commission's complaint alleged that the defendant claimed to be selling bank-issued, federally insured certificates of deposit (CDs), but that the defendant was in fact selling uninsured securities. SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change filed by NASD delaying the implementation of fee changes for the Nasdaq Testing Facility (SR-NASD-2003-06) has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the notice is expected in the Federal Register during the week of January 27, 2003. (Rel. 34-47236) APPROVAL OF PROPOSED RULE CHANGES The Commission approved an amendment to the national market system plan for reporting of consolidated options last sale reports and quotation information submitted pursuant to Section 1 IA of the Securities Exchange Act of 1934 and Rule 1 lAa3-2 thereunder by the Options Price Reporting Authority (SR-OPRA-2002-03) to revise the form of Vendor Agreement entered into between OPRA and vendors of options information. (Rel. 34-4.7230) The Commission, pursuant to Rule 19b-4 under the Securities Exchange Act of 1934, has approved a proposed rule change and Amendment No. 1 thereto (SR-NASD-2002-127) submitted by NASD through its subsidiary, the Nasdaq Stock Market, Inc., to amend NASD Rule 11890 regarding clearly erroneous transactions. (Rel: 34-47233) The Commission granted approval to a proposed rule change submitted by NASD (SR-NASD-2002-113) under Rule 19b-4 of the Securities Exchange Act of 1934 establishing a program for the fingerprinting of Nasdaq employees and independent contractors. Publication of the approval is expected in the Federal Register during the week of January 27. (Rel. 34-47240) DELISTING An order has been issued granting the application of the Pacific Exchange to strike from listing and registration certain call and put options contracts issued by The Options Clearing Corporation respecting the underlying common stock of Aviron, DUSA Pharmaceuticals, Inc., Interwoven, Inc., NRG Energy, Inc., PRIMEDIA, Inc., SIPEX Corporation, Stratex Networks Inc., Time Warner Telecom - Class A, and WorldCom, Inc. - MCI Group, effective January 24. 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 VISTA CONTINENTAL CORP, 851 SO. RAMPART DR. # 150, -, LAS VEGAS, NV, 89145, 702-228-2077 - 500,000 ($365,000.00) Equity, (File 333-102687 - Jan. 24) (BR. 09) S-8 BORLAND SOFTWARE CORP, 100 ENTERPRISE WAY, SCOTTS VALLEY, CA, 95066-3249, 8314311000 - 0 ($99,919,647.15) Equity, (File 333-102688 - Jan. 24) (BR. 03) S-8 DIME COMMUNITY BANCSHARES INC, 209 HAVEMEYER ST, C/O DIME SAVINGS BANK OF WILLIAMSBURGH, BROOKLYN, NY, 11211, 7187826200 - 1,350,000 ($25,745,800.00) Equity, (File 333-102690 - Jan. 24) (BR. 07) SB-2 SUN NETWORK GROUP INC, 3059232210 - 77,551,513 ($1,752,030.00) Equity, (File 333-102693 - Jan. 24) (BR. 05) S-8 NEW FRONTIER MEDIA INC /CO/, 5435 AIRPORT BLVD, SUITE 100, BOULDER, CO, 80301, 3034440632 - 500,000 ($355,000.00) Equity, (File 333-102694 - Jan. 24) (BR. 05) S-8 GENERAL MILLS INC, NUMBER ONE GENERAL MILLS BLVD, MINNEAPOLIS, MN, 55426, 7637642311 - 260,000 ($12,318,800.00) Equity, (File 333-102695 - Jan. 24) (BR. 04) S-8 ORIENTAL FINANCIAL GROUP INC, MONACILLOS 1000, SAN ROBERTO ST, RIO PIEDRAS, PR, 00926, 7877661986 - 0 ($21,150,000.00) Equity, (File 333-102696 - Jan. 24) (BR. 07) SB-2 VENTURES NATIONAL INC, 5525 SOUTH 900 EAST, #110, SALT LAKE CITY, UT, 84117, 8133281002 - 3,409,987 ($8,524,968.00) Equity, (File 333-102697 - Jan. 24) (BR. 09) S-8 MULLER MEDIA INC, 11 EAST 47TH STREET, 3RD FLOOR, NEW YORK, NY, 10017, 2123170175 - 23,155,000 ($8,732,250.00) Equity, (File 333-102698 - Jan. 24) (BR. 09) S-3 QCR HOLDINGS INC, 3551 7TH STREET, MOLINE, IL, 61265, 3097363580 - 0 ($1,197,700.00) Equity, (File 333-102699 - Jan. 24) (BR. 07) S-8 DEL MONTE FOODS CO, ONE MARKET @ THE LANDMARK, C/O DEL MONTE CORP, SAN FRANCISCO, CA, 94105, 4152473000 - 0 ($6,337,500.00) Equity, (File 333-102700 - Jan. 24) (BR. 04) S-8 SIEBERT FINANCIAL CORP, 885 THIRD AVENUE, SUITE 1720, NEW YORK, NY, 10022, 2126442400 - 1,185,000 ($4,929,600.00) Equity, (File 333-102701 - Jan. 24) (BR. 07) S-8 DEL MONTE FOODS CO, ONE MARKET @ THE LANDMARK, C/O DEL MONTE CORP, SAN FRANCISCO, CA, 94105, 4152473000 - 0 ($6,337,500.00) Equity, (File 333-102702 - Jan. 24) (BR. 04) S-4 WESTPORT RESOURCES CORP /NV/, 767 FIFTH AVE, 46TH FL, NEW YORK, NY, 10153, 2126442200 - 0 ($300,000,000.00) Non-Convertible Debt, (File 333-102705 - Jan. 24) (BR. 04) S-8 CAREDECISION CORP, 2 PENN PLAZA, 15TH FLOOR SUITE 1500-53, NEW YORK, NY, 10121, 2122924959 - 5,500,000 ($220,000.00) Equity, (File 333-102706 - Jan. 24) (BR. 09) SB-2 NEWTECH BRAKE CORP, 5148769222 - 41,190,932 ($28,009,833.76) Equity, (File 333-102708 - Jan. 24) (BR. 09) F-6 AIRSPRAY N V, 10,000,000 ($500,000.00) ADRs/ADSs, (File 333-102709 - Jan. 24) (BR. ) S-3 MEDIS TECHNOLOGIES LTD, 805 THIRD AVENUE, NEW YORK, NY, 10022, 2129358484 - 0 ($6,000,005.00) Equity, (File 333-102711 - Jan. 24) (BR. 36) N-2 PREFERRED INCOME STRATEGIES FUND INC, 800 SCUDDERS MILL ROAD, PLAINSBORO, NJ, 08536, 6092822116 - 66,667 ($1,000,005.00) Equity, (File 333-102712 - Jan. 24) (BR. ) S-4 USA INTERACTIVE, 152 WEST 57TH ST, NEW YORK, NY, 10019, 2123147300 - 0 ($750,000,000.00) Non-Convertible Debt, (File 333-102713 - Jan. 24) (BR. 37) S-3 BROOKS-PRI AUTOMATION INC, 15 ELIZABETH DRIVE, CHELMSFORD, MA, 01824, (978) 262-2400 - 935,896 ($10,641,137.52) Equity, (File 333-102714 - Jan. 24) (BR. 36) S-1 IPASS INC, 3800 BRIDGE PARKWAY, REDWOOD SHORES, CA, 94065, 6502324115 - 0 ($50,000,000.00) Equity, (File 333-102715 - Jan. 24) (BR. 08) S-3 BROOKS-PRI AUTOMATION INC, 15 ELIZABETH DRIVE, CHELMSFORD, MA, 01824, (978) 262-2400 - 0 ($2,160,300.00) Equity, (File 333-102716 - Jan. 24) (BR. 36) S-8 EVERLERT INC, 1201 E WARNER AVE, SANTA ANA, CA, 92705, 7149660710 - 0 ($110,000.00) Equity, (File 333-102717 - Jan. 24) (BR. 36) S-8 SCHULMAN A INC, 3550 W MARKET ST, AKRON, OH, 44333, 2166663751 - 4,500,000 ($74,362,500.00) Equity, (File 333-102718 - Jan. 24) (BR. 06) SB-2 IVOICE COM INC /DE, 750 HIGHWAY 34, 210 SOUTH FOURTH AVE, MATAWAN, NJ, 07747, 7324417700 - 5,000,000,000 ($5,000,000.00) Equity, (File 333-102719 - Jan. 24) (BR. 03) S-8 BANCAFFILIATED INC, 500 HARWOOD RD, BEDFORD, TX, 76021, 8172856195 - 30,000 ($448,517.00) Equity, (File 333-102720 - Jan. 24) (BR. 07) S-8 RAVEN MOON ENTERTAINMENT INC, 120 INTERNATIONAL PARKWAY, SUITE 220, HEATHROW, FL, 32746, 45,000,000 ($450,000.00) Equity, (File 333-102721 - Jan. 24) (BR. 05) S-8 BANCAFFILIATED INC, 500 HARWOOD RD, BEDFORD, TX, 76021, 8172856195 - 30,000 ($448,517.00) Equity, (File 333-102722 - Jan. 24) (BR. 07) S-3 CONSTELLATION ENERGY GROUP INC, 750 E PRATT ST, BALTIMORE, MD, 21202, 4107832800 - 0 ($2,000,000,000.00) Equity, (File 333-102723 - Jan. 24) (BR. 02) 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 ------------------------------------------------------------------------------------ 24/7 REAL MEDIA INC DE X X X 01/21/03 A NOVO BROADBAND INC OH X X 01/17/03 AAMES FINANCIAL CORP/DE DE X 11/30/02 AAMES FINANCIAL CORP/DE DE X 12/31/02 ABRAMS INDUSTRIES INC GA X 12/30/02 ABRAXAS PETROLEUM CORP NV X 01/24/03 ACCUIMAGE DIAGNOSTICS CORP NV X X 01/24/03 AMEND ADAPTEC INC DE X X 09/27/02 ADVANCED TECHNOLOGY INDUSTRIES INC DE X X 09/09/02 AMEND AEHR TEST SYSTEMS CA X X 01/24/03 AGILENT TECHNOLOGIES INC DE X X 01/24/03 AGL RESOURCES INC GA X 01/24/03 AK STEEL HOLDING CORP DE X X 01/23/03 ALLETE INC MN X 01/24/03 ALLIED WASTE INDUSTRIES INC DE X 01/23/03 AMBAC FINANCIAL GROUP INC DE X X 01/24/03 AMERIQUEST MORT SEC INC ASS BK PAS T DE X 07/25/02 AMEND AMERIQUEST MORT SEC INC ASS BK PAS T DE X 09/25/02 AMEND AMERIQUEST MORT SEC INC ASS BK PAS T DE X 10/25/02 AMEND AMERIQUEST MORT SEC INC ASS BK PAS T DE X 11/25/02 AMEND AMERIQUEST MORT SEC INC ASS BK PAS T DE X 12/25/02 AMEND AMERIQUEST MORT SEC INC ASSET BCKD PS DE X 09/25/02 AMEND AMERIQUEST MORT SEC INC ASSET BCKD PS DE X 10/25/02 AMEND AMERIQUEST MORT SEC INC ASSET BCKD PS DE X 11/25/02 AMEND AMERIQUEST MORT SEC INC ASSET BCKD PS DE X 12/26/02 AMEND AMERIQUEST MORT SEC INC ASSET BK PASS DE X 11/26/02 AMEND AMERIQUEST MORT SEC INC ASSET BK PASS DE X 11/26/02 AMEND AMERIQUEST MORTGAGE SEC INC ASSET BAC DE X 12/26/02 AMEND AMERIQUEST MORTGAGE SECURITIES INC AS DE X 04/25/02 AMEND AMERIQUEST MORTGAGE SECURITIES INC AS DE X 05/28/02 AMEND AMERIQUEST MORTGAGE SECURITIES INC AS DE X 06/25/02 AMEND AMERIQUEST MORTGAGE SECURITIES INC AS DE X 07/25/02 AMEND AMERIQUEST MORTGAGE SECURITIES INC AS DE X 08/26/02 AMEND AMERIQUEST MORTGAGE SECURITIES INC AS DE X 09/25/02 AMEND AMERIQUEST MORTGAGE SECURITIES INC AS DE X 10/25/02 AMEND AMERIQUEST MORTGAGE SECURITIES INC AS DE X 11/25/02 AMEND AMERIQUEST MORTGAGE SECURITIES INC AS DE X 12/26/02 AMEND AMERISERV FINANCIAL INC /PA/ PA X 01/24/03 AMERISOURCEBERGEN CORP DE X X 01/24/03 AMES NATIONAL CORP IA X 01/24/03 AMX CORP /TX/ TX X X 01/24/03 ANALYTICAL SURVEYS INC CO X 01/24/03 ANALYTICAL SURVEYS INC CO X 01/24/03 APPLIANCE RECYCLING CENTERS OF AMERIC MN X X 01/23/03 ARCH COAL INC DE X 01/24/03 ARIBA INC DE X X 01/23/03 ARKANSAS BEST CORP /DE/ DE X X 01/23/03 ASPECT COMMUNICATIONS CORP CA X X 01/21/03 ASSET BACKED PASS THROUGH CERTIFICATE DE X 10/25/02 AMEND ASSET BACKED PASS THROUGH CERTIFICATE DE X 11/25/02 AMEND ASSET BACKED PASS THROUGH CERTIFICATE DE X 12/26/02 AMEND ASSOCIATED BANC-CORP WI X 01/24/03 AT&T CORP NY X X 01/23/03 AVAYA INC DE X X 01/14/03 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 01/23/03 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 01/24/03 BAYOU STEEL CORP DE X X 01/22/03 BE AEROSPACE INC DE X X 01/23/03 BIOPURE CORP DE X 01/24/03 BJ SERVICES CO DE X X X 01/23/03 BNC BANCORP NC X X 01/23/03 BRIAZZ INC WA X 01/24/03 BROADCOM CORP CA X 01/23/03 BROADCOM CORP CA X 01/23/03 BROOKLINE BANCORP INC MA X X 01/17/03 BROOKS-PRI AUTOMATION INC DE X X 05/14/02 CADMUS COMMUNICATIONS CORP/NEW VA X X 01/23/03 CALIFORNIA FIRST NATIONAL BANCORP CA X 01/23/03 CALPINE CORP DE X X 01/23/03 CANTERBURY CONSULTING GROUP INC PA X 01/24/03 CASELLA WASTE SYSTEMS INC DE X X 01/24/03 CDC MORTGAGE CAPITAL TRUST 2002 HE1 X 05/28/02 AMEND CDC MORTGAGE CAPITAL TRUST 2002 HE1 X 06/25/02 AMEND CDC MORTGAGE CAPITAL TRUST 2002 HE1 X 07/25/02 AMEND CDC MORTGAGE CAPITAL TRUST 2002 HE1 X 08/26/02 AMEND CDC MORTGAGE CAPITAL TRUST 2002 HE1 X 09/25/02 AMEND CDC MORTGAGE CAPITAL TRUST 2002 HE1 X 10/26/02 AMEND CDC MORTGAGE CAPITAL TRUST 2002 HE1 X 11/25/02 AMEND CDC MORTGAGE CAPITAL TRUST 2002 HE1 X 12/26/02 AMEND CERTEGY INC GA X X 01/24/03 CHAMPPS ENTERTAINMENT INC/ MA DE X X 01/21/03 CHESAPEAKE ENERGY CORP OK X 01/24/03 CHESAPEAKE FINANCIAL SHARES INC VA X X 01/20/03 CIT GROUP INC DE X X 01/23/03 CITIBANK SOUTH DAKOTA N A DE X 12/26/02 CITIBANK SOUTH DAKOTA N A DE X 12/26/02 CITIBANK SOUTH DAKOTA N A DE X 12/31/02 CMS ENERGY CORP MI X X 01/24/03 CNH CAPITAL RECEIVABLES INC DE X 01/14/03 COBALT CORP WI X X 01/23/03 COBALT CORP WI X X 11/08/02 AMEND COLOR IMAGING INC DE X 01/24/03 COMMERCIAL MORTGAGE PASS THROUGH CERT DE X X 01/15/03 CONCURRENT COMPUTER CORP/DE DE X 01/23/03 CORAM HEALTHCARE CORP DE X X 01/14/03 COWLITZ BANCORPORATION WA X X 01/24/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 01/24/03 CSB BANCORP INC /OH OH X X 01/23/03 CWMBS INC DE X X 09/27/02 CWMBS INC DE X X 09/30/02 CWMBS INC DE X X 09/30/02 CWMBS INC DE X X 09/30/02 CWMBS INC DE X X 09/27/02 CWMBS INC DE X X 09/30/02 CWMBS INC DE X X 01/24/03 CYBERNET INTERNET SERVICES INTERNATIO DE X 01/24/03 DECISIONLINK INC DE X X 01/23/03 DIAL CORP /NEW/ DE X 01/24/03 DORCHESTER HUGOTON LTD TX X 01/24/03 DORCHESTER MINERALS LP DE X 01/24/03 DRUCKER INC DE X X 01/03/03 AMEND DSL NET INC DE X X 01/10/03 E TRADE GROUP INC DE X 01/24/03 EB2B COMMERCE INC /NY/ NJ X X 01/16/03 ENERGEN CORP AL X 01/15/03 AMEND ESSENTIAL THERAPEUTICS INC CA X X 01/23/03 FEDERAL AGRICULTURAL MORTGAGE CORP X X 12/31/02 FEDERAL AGRICULTURAL MORTGAGE CORP X X 01/24/03 FINANCIAL ASSET SEC CORP ASSET BACKED DE X 10/25/02 AMEND FINANCIAL ASSET SEC CORP ASSET BACKED DE X 11/25/02 AMEND FINANCIAL ASSET SEC CORP ASSET BACKED DE X 12/26/02 AMEND FIRST FEDERAL BANKSHARES INC DE X 01/22/03 FIRST HORIZON ASSET SECURITIES INC DE X X 01/24/03 FIRST INDIANA CORP IN X X 01/23/03 FIRST INDIANA CORP IN X X 01/24/03 G REIT INC VA X X 01/09/03 GE CAPITAL COM MORT CORP COM MORT PAS DE X X 01/15/03 GEMSTAR TV GUIDE INTERNATIONAL INC DE X X 01/23/03 GENERAL DATACOMM INDUSTRIES INC DE X X 11/30/02 GENERAL MILLS INC DE X X 01/21/03 GEORGIA PACIFIC CORP GA X X 01/23/03 GLAS-AIRE INDUSTRIES GROUP LTD NV X X 01/09/03 GS MORTGAGE SEC CORP MORT PASS THR CE DE X 10/25/02 AMEND GS MORTGAGE SEC CORP MORT PASS THR CE DE X 11/25/02 AMEND GS MORTGAGE SEC CORP MORT PASS THR CE DE X 12/26/02 AMEND GS MORTGAGE SECURITIES CORP GSMPS MOR DE X X 01/21/03 GS MORTGAGE SECURITIES CORP MORT PA T DE X 12/26/02 AMEND GS MORTGAGE SECURITIES CORP MORT PAS DE X 11/25/02 AMEND GS MORTGAGE SECURITIES CORP MORT PAS DE X 12/26/02 AMEND GS MORTGAGE SECURITIES CORP MORT PAS DE X 08/26/02 AMEND GS MORTGAGE SECURITIES CORP MORT PAS DE X 09/25/02 AMEND GS MORTGAGE SECURITIES CORP MORT PAS DE X 10/25/02 AMEND GS MORTGAGE SECURITIES CORP MORT PAS DE X 11/25/02 AMEND GS MORTGAGE SECURITIES CORP MORT PAS DE X 12/26/02 AMEND HANDLEMAN CO /MI/ MI X X 01/23/03 HARLEY DAVIDSON INC WI X X 01/21/03 HARVEST NATURAL RESOURCES INC DE X X 01/23/03 HERITAGE COMMERCE CORP CA X 01/23/03 HERITAGE COMPANIES INC NV X X 01/20/03 HI SHEAR TECHNOLOGY CORP DE X X 01/02/03 AMEND HORIZON FINANCIAL SERVICES CORP DE X 01/24/03 HUNTINGTON BANCSHARES INC/MD MD X X 01/16/03 I2 TECHNOLOGIES INC DE X X 01/24/03 IDACORP INC ID X 01/24/03 IKON OFFICE SOLUTIONS INC OH X X 01/24/03 IMMUNOGEN INC MA X X 01/24/03 IMPERIAL PARKING CORP DE X X 01/22/03 INDIAN RIVER BANKING COMPANY FL X X 01/24/03 INGERSOLL RAND CO LTD X 12/31/02 INKINE PHARMACEUTICAL CO INC NY X X 12/31/02 INTERCHANGE FINANCIAL SERVICES CORP / NJ X 01/22/03 INTERNATIONAL GAME TECHNOLOGY NV X X 12/28/02 INTERNATIONAL LEASE FINANCE CORP CA X 01/24/03 IOS CAPITAL LLC DE X X 01/23/03 IPC ACQUISITION CORP X X 01/22/03 IRWIN FINANCIAL CORPORATION IN X X 01/24/03 J P MORGAN CHASE & CO DE X X X 01/22/03 KANAKARIS WIRELESS NV X X 01/19/03 KEYCORP /NEW/ OH X X 01/24/03 KRISPY KREME DOUGHNUTS INC X 01/23/03 LEHMAN HOME EQUITY LOAN TRUST 2002-1 X 12/26/02 LEHMAN HOME EQUITY LOAN TRUST 2002-1 X 12/26/02 LEVI STRAUSS & CO DE X 01/22/03 LIVEPERSON INC DE X 01/23/03 LOCATEPLUS HOLDINGS CORP X 01/24/03 LONE STAR TECHNOLOGIES INC DE X 01/27/03 MAINE PUBLIC SERVICE CO ME X 01/24/03 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE X X 12/31/02 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE X X 12/31/02 MCMORAN EXPLORATION CO /DE/ DE X 01/22/03 MEDINEX SYSTEMS INC DE X 01/24/03 MEMRY CORP DE X X 01/23/03 MGP INGREDIENTS INC KS X X 01/24/03 MICRONETICS WIRELESS INC DE X 01/21/03 MID POWER SERVICE CORP DE X 01/24/03 MID POWER SERVICE CORP DE X 01/24/03 MONTANA MILLS BREAD CO INC DE X X 01/23/03 MORGAN STANLEY ABS CAP I INC MRT PSS DE X 12/26/02 MORGAN STANLEY ABS CAP I INC MRT PSS DE X 12/26/02 AMEND MORGAN STANLEY ABS CAPITAL I INC CAPI DE X 08/26/02 AMEND MORGAN STANLEY ABS CAPITAL I INC CAPI DE X 09/25/02 AMEND MORGAN STANLEY ABS CAPITAL I INC CAPI DE X 10/25/02 AMEND MORGAN STANLEY ABS CAPITAL I INC CAPI DE X 11/25/02 AMEND MORGAN STANLEY ABS CAPITAL I INC CAPI DE X 12/26/02 AMEND MORGAN STANLEY DEAN WITTER CAPITAL TR DE X X 12/17/02 AMEND MPS GROUP INC FL X X 01/24/03 MTC TECHNOLOGIES INC DE X X 01/24/03 NATIONAL STEEL CORP DE X X 01/23/03 NETSTAFF INC/IN IN X X 01/17/03 NMXS COM INC DE X 01/20/03 NORTEL NETWORKS CORP X X 01/23/03 NORTEL NETWORKS LTD X X 01/23/03 NORTHWEST AIRLINES CORP DE X X 01/21/03 OHIO LEGACY CORP OH X X 01/21/03 ONYX ACCEPTANCE FINANCIAL CORP DE X X 01/17/03 OPTIO SOFTWARE INC GA X X 01/16/03 PACIFIC BIOMETRICS INC DE X X 01/24/03 PACIFIC NORTHWEST BANCORP WA X X 01/23/03 PACKAGING CORP OF AMERICA X X 01/23/03 PEOPLES ENERGY CORP IL X X 01/24/03 PEOPLES GAS LIGHT & COKE CO IL X 01/24/03 PETROLEUM DEVELOPMENT CORP NV X 01/24/03 PHOTOELECTRON CORP MA X 01/21/03 POTLATCH CORP DE X 01/24/03 PRECISION OPTICS CORPORATION INC MA X 01/23/03 PSB HOLDINGS INC /WI/ WI X X X 01/24/03 QT 5 INC DE X X X X X 01/09/03 QUEST DIAGNOSTICS INC DE X 01/23/03 QUEST DIAGNOSTICS INC DE X 01/24/03 QUINCY RESOURCES INC NV X X X X 01/17/03 RAIT INVESTMENT TRUST MD X X 01/24/03 REFAC DE X 01/23/03 RESCON TECHNOLOGY CORP WY X X 01/24/03 AMEND RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X X 01/26/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X X 01/24/03 RESONATE INC DE X X 01/21/03 RSA SECURITY INC/DE/ DE X X 01/23/03 SALOMON BROTHERS COMMERCIAL MORTGAGE DE X X 01/13/03 SANDISK CORP DE X X 01/22/03 SCIENTIFIC GAMES CORP DE X X 01/09/03 SECOND BANCORP INC OH X 01/23/03 SEPRACOR INC /DE/ DE X 01/21/03 SIERRA PACIFIC RESOURCES /NV/ NV X X 01/16/03 SIMEX TECHNOLOGIES INC DE X X 01/23/03 SIMPSON MANUFACTURING CO INC /CA/ DE X 01/23/03 SMITH MIDLAND CORP DE X X 01/21/03 SNB BANCSHARES INC GA X X 01/23/03 SOUTHFIRST BANCSHARES INC DE X X 01/24/03 SOUTHWESTERN ENERGY CO AR X X 01/23/03 SSB VEHICLE SECURITIES INC SSB AUTO L DE X X 01/15/03 STANLEY WORKS CT X X 01/24/03 STAR GAS PARTNERS LP DE X X 01/22/03 STARTEC GLOBAL COMMUNICATIONS CORP DE X X 12/20/02 STATEN ISLAND BANCORP INC DE X X 01/22/03 STONE ENERGY CORP DE X X 03/10/03 STONE ENERGY CORP DE X 01/24/03 AMEND STRUCTURED ASSET MORT INVEST INC CDMC DE X X 11/25/00 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 12/25/00 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 01/25/01 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 02/25/01 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 03/25/01 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 04/25/01 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 05/25/01 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 06/25/01 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 07/25/01 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 08/25/01 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 09/25/01 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 10/25/01 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 11/25/01 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 12/25/01 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 01/25/02 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 02/25/02 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 03/25/02 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 04/25/02 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 05/25/02 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 06/25/02 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 07/25/02 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 08/26/02 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 09/25/02 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 10/25/02 STRUCTURED ASSET MORT INVEST INC CDMC DE X X 11/25/02 SUSSEX BANCORP NJ X X 01/24/03 SWS GROUP INC DE X X 01/23/03 T REIT INC VA X X X 01/09/03 TB WOODS CORP DE X X 01/24/03 TECHNOLOGY GENERAL CORP NJ X 12/31/02 TEREX CORP DE X X 01/23/03 THORNBURG MORTGAGE SEC TR 2002-1 MRT DE X 12/26/02 AMEND TODAYS MAN INC PA X 01/24/03 TOWER BANCORP INC PA X 01/24/03 TRANSCONTINENTAL GAS PIPE LINE CORP DE X X 01/23/03 TRAVELERS PROPERTY CASUALTY CORP CT X X 01/23/03 UNION NATIONAL FINANCIAL CORP / PA PA X 12/31/02 UNIROYAL TECHNOLOGY CORP DE X 01/23/03 UNITED THERAPEUTICS CORP DE X X 01/23/03 USG CORP DE X 01/24/03 VALLEY COMMUNITY BANCSHARES INC X X 01/17/03 VCAMPUS CORP DE X X X 01/23/03 VELOCITY EXPRESS CORP DE X 01/23/03 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 01/24/03 WAYPOINT FINANCIAL CORP PA X X 12/31/02 WEBSTER FINANCIAL CORP DE X X 01/24/03 WESTSPHERE ASSET CORP INC CO X 01/23/03 WHITE ELECTRONIC DESIGNS CORP ID X X 01/24/03 WICKES INC DE X 01/31/03 WILLIAMS COMPANIES INC DE X 01/23/03 YORK WATER CO PA X 01/24/03