SEC NEWS DIGEST Issue 2003-39 February 28, 2003 COMMISSION ANNOUNCEMENT FEE RATE ADVISORY #12 FOR FISCAL YEAR 2003 As required by Section 31 of the Securities Exchange Act of 1934, the Commission must make a mid-year rate adjustment to the Section 31 transaction fee rate. Effective April 1, 2003, the revised Section 31 transaction fee rate will be $46.80 per million. As described in Fee Rate Advisory #11 for Fiscal Year 2003, available at http://www.sec.gov/news/press/2003-24.htm, the Section 31 fee rate will decrease from the current rate to $25.20 per million effective March 22, 2003, and remain at that level until April 1, 2003, when the mid-year adjustment becomes effective. The Section 31 assessment on security futures transactions will not be changed from the current rate of $0.009 per round turn transaction, and will not be affected by either the March 22, 2003 or April 1, 2003 rate adjustment. The Commission consulted with both the Congressional Budget Office and the Office of Management and Budget about the mid-year adjustment, as required by the Act. The increase in the rate is a direct consequence of the decline in dollar volume of securities transactions thus far in fiscal year 2003. The Commission does not receive any additional funding as a result of the increase in the fee rate. A copy of the Commission's order and calculation methodology is available at http://www.sec.gov. Self-regulatory organizations collect Section 31 fees pursuant to their rules. Additional information on the transition to the new Section 31 fee rate will be available shortly on the Internet Web sites of The New York Stock Exchange, Inc. and NASD Inc. at http://www.nyse.com and http://www.nasd.com. The Office of Interpretation and Guidance in the SEC's Division of Market Regulation is also available for questions on Section 31 fees at (202) 942-0069, or by e-mail at marketreg@sec.gov. The Commission will announce the fiscal year 2004 rates for fees paid under Section 6(b) of the Securities Act of 1933 and Sections 13(e), 14(g), and 31 of the Securities Exchange Act of 1934 no later than April 30, 2003. This rate will become effective on Oct. 1, 2003, or 30 days after the date on which the Commission receives its fiscal 2004 regular appropriation, whichever date comes later. (Press Rel. 2003-27) ENFORCEMENT PROCEEDINGS SEC SETTLES ADMINISTRATIVE PROCEEDINGS AGAINST FORMER A.S. GOLDMEN BROKER CHRISTOPHER DELCIOPPO On February 27, the Commission settled its administrative proceedings against former A.S. Goldmen & Co., Inc.broker, Christopher M. DelCioppo. The Commission previously settled its administrative proceedings against Goldmen and five other individuals formerly associated with the firm, including Anthony J. Marchiano, the firm's former president and owner. As a result of parallel investigations by the Division of Enforcement and the Manhattan District Attorney's office, the Commission filed its Order Instituting Proceedings on July 7, 1999, alleging that DelCioppo and eight other respondents engaged in various interrelated and illegal schemes between July 1994 and June 1998. In its prosecution of massive fraud at Goldmen, the District Attorney charged 43 individuals, including DelCioppo, with a wide range of state securities law offenses (People of New York v. A.S. Goldmen & Co., Inc., et al., Indictment No. 4772, 1999). On Sept. 1, 1999, the Commission stayed its administrative proceedings pending the criminal trial. The stay was lifted on July 29, 2002. DelCioppo pleaded guilty and was sentenced to incarceration. In its Order, the Commission alleged that the respondents engaged in five interrelated and illegal schemes between July 1994 and June 1998, one of which involved DelCioppo. In that scheme, Marchiano orchestrated a plan to market the stock of Millennium Sports Management Inc. (MSPT) to Goldmen's retail clients through a variety of fraudulent and deceptive sales practices. Under Marchiano's direction, Goldmen's Naples, Florida, office became a "boiler room" dedicated to selling Millennium stock through an aggressive cold-calling campaign, involving high-pressure sales tactics, misrepresentations and omissions of material facts, baseless price predictions, unauthorized purchases, and an undisclosed no net-selling practice. DelCioppo knowingly or recklessly participated in this scheme and, by so doing, willfully violated Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act, and Rule 10b-5 thereunder. DelCioppo consented to the entry of an order by the Commission whereby he would cease and desist from committing or causing any violations and any future violations of Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Section 10(b) thereunder, and to be barred from association with any broker dealer. In addition, the order imposed disgorgement against DelCioppo in the amount of $11,000, but waived payment of such amount and imposed no civil penalty, based upon the sworn representations made by DelCioppo in his Statement of Financial Condition and other documents submitted to the Commission. For additional information, see Rels. 33-7698 and 34-41601 (July 7, 1999), and Rels. 33-8165 and 34-47037 (Dec. 19, 2002). (Rels. 33-8197: 34- 47411; File No 3-9933) COMMISSION ANNOUNCES SETTLEMENT OF ADMINISTRATIVE AND CEASE-AND-DESIST PROCEEDINGS AGAINST J.P. BOLDUC On February 27, the Commission settled public administrative and cease- and-desist proceedings against J.P. Bolduc in connection with the manipulation of earnings of W.R. Grace & Co. and its Health Care Group segment. The proceedings were instituted on Dec. 22, 1998. Without admitting or denying the Commission's findings, Bolduc consented to the entry of an Order Making Findings and Imposing Cease-and-Desist Order. The Order finds that between at least 1991 and 1995, while Bolduc was president and either Chief Operating Officer or Chief Executive Officer of Grace, the company engaged in fraudulent conduct by using reserves to manipulate the reported quarterly and annual earnings of Grace and its Health Care Group segment. The reserves were not in conformity with Generally Accepted Accounting Principles. The Order further finds that beginning in 1991 members of management of National Medical Care Inc. (NMC), which was Grace's main health care subsidiary, at the direction of certain former members of Grace management, deferred some of NMC's unanticipated income by increasing or establishing reserves. Thus, NMC, at the direction of Grace senior management, underreported its income in 1991 and 1992. The Order finds these actions were taken with the knowledge and approval of Bolduc. The Order further finds that these reserves were used for profit planning and to control Grace's consolidated earnings at various times from 1991 until 1995, again with the knowledge and approval of Bolduc. The Commission ordered Bolduc to cease and desist from committing or causing any violation and any future violation of Sections 10(b), 13(a) and 13(b) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-1, 13a-13 and 13b2-1 thereunder. Grace and its former Chief Financial Officer, Brian Smith, both previously consented, without admitting or denying the Commission's findings, to the entry of Orders requiring them to cease and desist from committing or causing any violation and any future violation of Sections 10(b), 13(a) and 13(b) of the Exchange Act and Rules 10b-5, 12b-20, 13a- 1 and 13a-13 thereunder. See In the Matter of W.R. Grace & Co., Rel. 34- 41578 (June 30, 1999), and In the Matter of Brian Smith, Rel.34-46205 (July 15, 2002). Two PriceWaterhouse partners who were involved in the audits of Grace's consolidated financial statements consented, without admitting or denying the Commission's findings, to the entry of cease- and-desist orders against causing any violation and any future violation of Sections 13(a) and 13(b) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder. See In the Matter of Eugene Gaughan, C.P.A., Rel. 34-41580 (June 30, 1999), and In the Matter of Thomas Scanlon, C.P.A., Rel. 34-41581 (June 30, 1999). (Rels. 34-47416; AAER-1724; File No. 3-9793) SEC OBTAINS FINAL JUDGMENTS AGAINST NINE DEFENDANTS FOR MANIPULATING STOCK OF ABSOLUTEFUTURE.COM The Commission announced today that on January 24, 2003 and on February 13, 2003, Judge Allen G. Schwartz of the United States. District Court for the Southern District of New York entered final judgments against nine defendants and one relief defendant in the Commission's civil enforcement action charging a complex scheme to manipulate the stock of AbsoluteFuture.com (AFTI) through the use of false and misleading press releases and manipulative trading techniques. Specifically, Judge Schwartz granted the Commission's motion for entry of final judgments by default against the following: Defendant AFTI; Defendant Edward A. Durante and five entities under his control, Berkshire Capital Partners, Inc., Commonwealth Associates, Ltd., Dottenhoff Financial, Ltd.; Galton Scott & Gollett, Inc. and Zimenn Importing and Exporting, Inc.; Defendant Roger M. DeTrano and an entity under his control, Commonwealth Partners NY, LLC; and Relief Defendant Exchange Bank & Trust, Inc. (EBT), which received $1.3 million in proceeds from the scheme. The Commission alleged in its complaint that Durante and DeTrano entered into an illegal funding scheme with AFTI pursuant to which AFTI provided 4.1 million shares of its stock to entities controlled by Durante and DeTrano, pursuant to sham consulting agreements. Durante used those shares, along with an additional 3.3 million shares which he purchased on the market, to engage in manipulative trading activities, including matched orders and illegal block trades, which increased AFTI's stock price from $0.21 per share in December 1999 to $6.00 per share in March 2000, an increase of more than 2,700 percent. The judgment against all nine primary defendants permanently enjoins them from violating the anti-fraud provisions of the securities laws, Sections 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 judgment against AFTI, Berkshire, Commonwealth Partners, DeTrano, Dottenhoff, Durante, Galton, and Zimenm also enjoins them from committing violations of Section 5(a) and 5(c) of the Securities Act, which prohibit unregistered offerings. The judgment against DeTrano and Durante also enjoins them from committing violations of the stock-holding and reporting requirements of Sections 13(d) and 16(a) of the Exchange Act and Rules 13d-1 and 16a-3 thereunder. The judgment against AFTI also enjoins it from committing violations of the corporate recordkeeping and reporting provisions of Section 13(a) of the Exchange Act and Rule 13a-1 and 12b-20 thereunder. The Court also ordered payment of disgorgement plus prejudgment interest by AFTI, DeTrano, Commonwealth Partners, Durante, Berkshire and EBT. Specifically, AFTI was ordered to pay $850,000 plus prejudgment interest of $176,094, for a total disgorgement of $1,026,094. DeTrano was ordered to pay $401,112 plus prejudgment interest of $93,583, for a total disgorgement of $494,695, of which Commonwealth Partners was ordered jointly and severally liable with DeTrano for $198,188. Durante was ordered to pay disgorgement, jointly and severally with Defendant Berkshire and Relief Defendant EBT, of $1,615,227 plus prejudgment interest of $353,907, for a total disgorgement of $1,9698,134. In addition to the civil enforcement action, the U.S. Attorney's Office for the Southern District of New York filed criminal actions against Durante and DeTrano for securities fraud. Durante pled guilty on Dec. 7, 2001, and DeTrano pled guilty on Jan. 25, 2002. On Sept. 20, 2002, DeTrano was sentenced to 70 months in prison. Durante has not yet been sentenced. [SEC v. AbsoluteFuture.com et al., United States District Court for the Southern District of New York, O1-CV-9058, Oct. 11, 2001] (LR-17180) SEC OBTAINS EMERGENCY RELIEF AGAINST KENNETH MACQUEEN, MACQUEEN CAPITAL MANAGEMENT AND DIVIDEND REINVESTMENT FUND, L.L.C. FOR OPERATING A PONZI SCHEME On February 26, the Commission filed a complaint in the United States District Court for the Northern District of Illinois against Kenneth B. MacQueen, a resident of Orland Park, Illinois, to halt a Ponzi scheme that has allegedly raised over $1.35 million. On the same day, Judge Matthew F. Kennelly of the Northern District of Illinois issued an asset freeze, against MacQueen, MacQueen Capital Management and the Dividend Reinvestment Fund, L.L.C. Judge Kennelly also ordered a hearing for March 4, 2003, at 9:30 a.m.. The complaint alleges that MacQueen sold investors interests in the Fund that purported to purchase discounted stock through dividend reinvestment programs and simultaneously sell the stock short to lock in a profit. MacQueen claimed that the Fund generated annual returns of between 22% and 30% net of expenses. MacQueen also claimed that he would only take a fee from the profits and that he currently manages $16 million. Instead, the complaint alleges that the fund did not earn significant sums in the last year, that MacQueen used money that he raised to buy a vacation home and that he used the remaining money that he raised to pay existing investors who wanted to liquidate their interests in the Fund. At the time the payments were made, the complaint alleges that the Fund was almost insolvent. The complaint alleges that the defendants violated Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The complaint also alleges that MacQueen Capital Management violated Section 206(1) and (2) of the Investment Advisers Act and that MacQueen aided and abetted such violations. In a related case, MacQueen was arrested on February 26. The Commission wishes to thank the Illinois Securities Department, the U.S. Attorney's Office for the Northern District of Illinois and the U.S. Postal Inspection Service for their assistance in this matter. [SEC v. Kenneth B. MacQueen et al., U.S. District Court for the Northern District of Illinois Docket No. 03C 1423, N.D. IL. Feb 26, 2003] (LR-18005) FINAL JUDGMENT ENTERED AGAINST STEPHEN WEISSMAN FOR INSIDER TRADING The Commission announced that on February 14, the Honorable Richard Conway Casey, United States District Judge for the Southern District of New York, entered a Final Judgment of Permanent Injunction and Other Relief against Stephen Weissman in connection with a complaint the Commission filed against Weissman and others, on May 27, 1999, for insider trading and financial fraud relating to toy manufacturer Happiness Express, Inc. The Commission's allegations against Weissman concern solely insider trading of Happiness Express stock. Weissman consented, without admitting or denying the allegations of the Commission's complaint, to the entry of the Final Judgment, which permanently enjoins Weissman from future violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder; orders Weissman to disgorge $79,375 in total insider trading profits, and to pay $33,014.20 in prejudgment interest thereon; and imposes a $79,375 civil penalty against Weissman. The Commission's complaint alleges the following. Weissman received material non-public information concerning Happiness Express's poor financial condition from his close friend and former Happiness Express CFO, defendant Michael Goldberg. From Aug. 17 to Aug, 23, 1995, while in possession of that information, Weissman sold short 13,000 shares of Happiness Express stock. On Sept. 6, 1995, Happiness Express publicly announced that it would not meet certain of its then-current financial projections. Weissman covered his short sales immediately thereafter, realizing $79,375 in illegal profits, in violation of the antifraud provisions of the Securities Act and the Exchange Act. [SEC v. Sutton, et al., 99 Civ. 3889, Rcc, S.D.N.Y.] (LR-18008) INVESTMENT COMPANY ACT RELEASES ORDERS OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT OF 1940 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: North American Funds [File No. 811-5797] (Rel. IC-25941 - February 26) Kala Investment Corp. [File No. 811-3311] (Rel. IC-25942 - February 26) ATC Funds, Inc. [File No. 811-8617] (Rel. IC-25943 - February 26) One Fund, Inc. [File No. 811-6675] (Rel. IC-25944 - February 26) East West Securities Company, Inc. [File No. 811-10029] (Rel. IC-25945 - February 26) Snoqualmie Asset Fund, Inc. [File No. 811-10087] (Rel. IC-25946 - February 26) Broadway Street Pooled Trust Preferred Fund A [File No. 811- 771] (Rel. IC-25947 - February 26) RYDEX ETF TRUST, ET AL. A notice has been issued giving interested persons until March 24, 2003, to request a hearing on an application filed by the Rydex ETF Trust, Rydex Distributors, Inc., PADCO Advisors II, Inc., for an order to permit an open-end management investment company, whose series would consist of the component securities of certain equity securities indexes, to issue shares of limited redeemability that would trade in the secondary market at negotiated prices. The order also would permit (a) certain affiliated persons of the series to deposit securities into, and receive securities from, the series, and (b) dealers to sell shares of the series in the secondary market unaccompanied by a prospectus, when the Securities Act of 1933 does no require prospectus delivery. (Rel. IC-25948 - February 27) SELF-REGULATORY ORGANIZATIONS ACKNOWLEDGEMENT OF RECEIPT OF NOTICE OF REGISTRATION AS A NATIONAL SECURITIES EXCHANGE The Commission acknowledges receipt of the Island Futures Exchange Form 1-N filed pursuant to Section 6(g) of the Securities Exchange Act of 1934. Publication of the notice is expected in the Federal Register during the week of March 3, 2003. (Rel. 34-47407) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (CR-CBOE-2003-04) filed by the Chicago Board Options Exchange to add two previously deleted Interpretations to Rule 5.4 has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of March 3, 2003. (Rel. 34-47406) A proposed Rule change filed by the Philadelphia Stock Exchange terminating the Index Option Book Charge (SR-Phlx-2003-09) 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 March 3, 2003. (Rel. 34-47408) A proposed rule change filed by the New York Stock Exchange (SR-NYSE- 2003-04) extending the pilot regarding shareholder approval of stock option plans until June 30, 2003, or such earlier date as the NYSE's pending rule proposal requiring shareholder approval of equity- compensation plans (File No. SR-NYSE-2002-46) is approved by the Commission, has become effective under Section 19(b)(3)(A) of the Securities Act of 1934. Publication is expected in the Federal Register during the week of March 3, 2003. (Rel. 34-47409) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change submitted under Section 19(b)(1) and Rule 19b-4 of the Securities Exchange Act of 1934 by the Municipal Securities Rulemaking Board (SR-MSRB-2002-15) relating to Rule G-28, on transactions with employees and partners of other municipal securities professionals. The Commission's approval order is expected to be published in the Federal Register during the week of March3, 2003. (Rel. 34-47395) The Commission approved a proposed rule change (SR-DTC-2002-13) filed by The Depository Trust Company under Section 19 (b) (1) of the Exchange Act. The approval allows DTC to establish the Prospectus Repository System that will make prospectuses and official statements relating to new issues of corporate and municipal securities available electronically to DTC participants and DTC-authorized third parties. Publication of the proposal is expected in the Federal Register during the week of March 3, 2003. (Rel. 34-47410) DELISTINGS An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of WestPoint Stevens, Inc., effective at the opening of business on February 28. (Rel. 34-47412) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of Mississippi Chemical Corporation, effective at the opening of business on February 28. (Rel. 34-47413) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of Personnel Group of America, Inc., effective at the opening of business on February 28. (Rel. 34-47414) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of American Residential Investment Trust, Inc., effective at the opening of business on February 28. (Rel. 34-47410) 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 LEGG MASON INC, 100 LIGHT ST, BALTIMORE, MD, 21202-1476, 4105390000 - 800,000 ($38,996,000.00) Equity, (File 333-103468 - Feb. 27) (BR. 07) S-3 SELECT COMFORT CORP, 6105 TRENTON LANE NORTH, MINNEAPOLIS, MN, 55442, 7635517000 - 0 ($44,629,200.00) Equity, (File 333-103469 - Feb. 27) (BR. 06) S-8 BIG EQUIPMENT SERVICES INC, 4695 NORTH AVENUE, HOME OFFICE, OCEANSIDE, CA, 92056, 760-726-3996 - 1,750,000 ($105,000.00) Equity, (File 333-103470 - Feb. 27) (BR. 09) S-8 INTERNATIONAL BUSINESS MACHINES CORP, NEW ORCHARD ROAD, ARMONK, NY, 10504, 9144991900 - 3,209,379 ($267,020,332.80) Equity, (File 333-103471 - Feb. 27) (BR. 03) S-8 LEGG MASON INC, 100 LIGHT ST, BALTIMORE, MD, 21202-1476, 4105390000 - 100,000 ($4,874,500.00) Equity, (File 333-103472 - Feb. 27) (BR. 07) S-3 PRUCO LIFE INSURANCE OF NEW JERSEY, 213 WASHINGTON ST, NEWARK, NJ, 07102, 9738022859 - 0 ($75,000,000.00) Other, (File 333-103473 - Feb. 27) (BR. 20) S-3 PRUCO LIFE INSURANCE CO, 213 WASHINGTON ST, 111 DURHAM AVENUE, NEWARK, NJ, 07102, 2018026000 - 0 ($200,000,000.00) Other, (File 333-103474 - Feb. 27) (BR. 20) S-8 AVAYA INC, 211 MOUNT AIRY RD, BASKING RIDGE, NJ, 07920, 9089536000 - 0 ($2.04) Equity, (File 333-103475 - Feb. 27) (BR. 37) S-3 MEDWAVE INC, 4382 ROUND LAKE RD WEST, STE 6, ARDEN HILLS, MN, 55112-3923, 6126391227 - 0 ($3,780,000.00) Equity, (File 333-103477 - Feb. 27) (BR. 36) S-3 QUESTAR GAS CO, 180 E FIRST SOUTH ST, PO BOX 45433, SALT LAKE CITY, UT, 84145-0433, 8013245555 - 0 ($70,000,000.00) Non-Convertible Debt, (File 333-103478 - Feb. 27) (BR. 02) S-8 NUWAY MEDICAL INC, 949-454-9011 - 15,000,000 ($1,800,000.00) Equity, (File 333-103479 - Feb. 27) (BR. 02) S-8 WELLPOINT HEALTH NETWORKS INC /DE/, 8187034000 - 0 ($194,395,038.00) Equity, (File 333-103481 - Feb. 27) (BR. 01) S-8 HARMAN INTERNATIONAL INDUSTRIES INC /DE/, 1101 PENNSYLVANIA AVENUE N W, STE 1010, WASHINGTON, DC, 20004, 2023931101 - 0 ($176,445,000.00) Equity, (File 333-103487 - Feb. 27) (BR. 02) S-8 HARMAN INTERNATIONAL INDUSTRIES INC /DE/, 1101 PENNSYLVANIA AVENUE N W, STE 1010, WASHINGTON, DC, 20004, 2023931101 - 0 ($94,885,651.35) Equity, (File 333-103488 - Feb. 27) (BR. 02) S-8 VERITAS DGC INC, 10300 TOWN PARK DR, HOUSTON, TX, 77072, 7135128300 - 2,346,156 ($18,933,478.92) Equity, (File 333-103489 - Feb. 27) (BR. 04) S-8 UNILEVER N V, WEENA 455, 3013 AL ROTTERDAM, THE NETHERLANDS, P7, 0 ($4,595,685,000.00) Other, (File 333-103491 - Feb. 27) (BR. 04) S-8 SYMYX TECHNOLOGIES INC, 3100 CENTRAL EXPRESS WAY, SANTA CLARA, CA, 95051, 4087642000 - 0 ($19,316,036.35) Equity, (File 333-103493 - Feb. 27) (BR. 01) S-8 FORDING INC, SUITE 1000 205 9TH AVE SE, CALGARY ALBERTA CANADA, A0, T2G 0R4, 0 ($253,116.00) Equity, (File 333-103494 - Feb. 27) (BR. 04) S-8 WORLD WIDE VIDEO INC, 102A N. MAIN STREET, CULPEPPER, VA, 22701, 5407277551 - 0 ($86,500.00) Equity, (File 333-103495 - Feb. 27) (BR. 09) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. The following companies have filed 8-K reports for the date indicated and/or amendments to 8-K reports previously filed, responding to the item(s) of the form specified. 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE 1 2 3 4 5 6 7 8 9 DATE COMMENT ------------------------------------------------------------------------------------ ABN AMRO MORTGAGE CORP DE X X 02/27/03 ACLARA BIOSCIENCES INC DE X X 02/24/03 ADVANTA BUSINESS RECIEVABLES CORP X X 02/25/03 AFFILIATED MANAGERS GROUP INC DE X X 02/25/03 ALBANY MOLECULAR RESEARCH INC DE X X 02/12/03 ALLEN TELECOM INC DE X X 02/17/03 AMERICAN ELECTRIC POWER CO INC NY X X 02/26/03 AMERICAN MEDIA OPERATIONS INC DE X 02/24/03 AMERICAN MEDICAL TECHNOLOGIES INC/DE DE X X 02/25/03 AMERICAN WOODMARK CORP VA X X 02/26/03 AMERIQUEST MORTGAGE SEC INC ASSET BAC DE X 02/25/03 AMSOUTH AUTO RECEIVABLES LLC X X 02/18/03 ANALYTICAL SURVEYS INC CO X X 02/27/03 ANDREW CORP DE X X 02/17/03 ASSET BACKED SEC CORP HOME EQU LOAN T DE X X 02/18/03 ATC HEALTHCARE INC /DE/ DE X X 02/26/03 ATEC GROUP INC DE X 02/27/03 ATLANTIC COAST AIRLINES HOLDINGS INC DE X 02/26/03 AURORA FOODS INC /DE/ DE X X 02/26/03 AVENUE A INC WA X X 02/27/03 AXA FINANCIAL INC DE X X X 02/27/03 BALTEK CORP DE X 02/27/03 BANC ONE HELOC 1999-1 OH X X 02/20/03 BANC ONE HELOC TRUST 1998-1 OH X X 02/20/03 BIO TECHNOLOGY GENERAL CORP DE X X 02/26/03 BRITESMILE INC UT X 02/21/03 BROWN SHOE CO INC/ NY X X 02/26/03 CALIFORNIA FEDERAL PREFERRED CAPITAL MD X X 02/27/03 CAMELOT CORP CO X 02/23/03 CARDINAL BANKSHARES CORP VA X 03/26/03 CHARTER MUNICIPAL MORTGAGE ACCEPTANCE DE X 02/27/03 CHASE MORTGAGE FINANCE CORP DE X X 02/27/03 CHESAPEAKE ENERGY CORP OK X 02/24/03 AMEND CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 01/31/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 01/31/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 X 01/31/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 01/31/03 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 01/31/03 CHEVY CHASE HOME LOAN TRUST 1996-1 MD X 01/31/03 CHEVY CHASE HOME LOAN TRUST 1997-1 MD X 01/31/03 CITGO PETROLEUM CORP DE X 02/27/03 CITIFINANCIAL MORTGAGE SECURITIES INC DE X 02/27/03 CLAIMSNET COM INC DE X 02/26/03 COEUR D ALENE MINES CORP ID X X 02/20/03 COLMENA CORP DE X X 02/21/03 COOPER COMPANIES INC DE X X 02/26/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X X 02/26/03 CROWN CASTLE INTERNATIONAL CORP DE X X 02/26/03 CSFB MORTGAGE SEC CORP COMM MORT PASS DE X X 02/26/03 CWMBS INC DE X X 02/27/03 DEUTSCHE RECREATIONAL ASSET FUNDING C NV X X 01/31/03 DISTRIBUTION FINANCIAL SERVICES MARIN NY X X 01/31/03 DISTRIBUTION FINANCIAL SERVICES RV MA NV X X 01/31/03 DISTRIBUTION FINANCIAL SERVICES RV TR NY X X 01/31/03 DISTRIBUTION FINANCIAL SERVICES RV TR NY X X 01/31/03 DNB FINANCIAL CORP /PA/ PA X 02/27/03 DOWNEY FINANCIAL CORP DE X X 02/27/03 EDGETECH SERVICES INC NV X 02/27/03 EQUITY ONE ABS INC EQUITY ONE MORT P DE X X 02/27/03 EQUITY ONE ABS INC EQUITY ONE MORT P DE X X 02/27/03 EVERGREENBANCORP INC WA X X 02/03/03 FIRST CONSULTING GROUP INC DE X X 02/19/03 FIRST MIDWEST BANCORP INC DE X X 02/27/03 FITZGERALDS GAMING CORP NV X 11/27/02 GENERAL MOTORS CORP DE X X 02/26/03 GLOBAL ENERGY GROUP INC DE X 02/21/03 GLOBAL POWER EQUIPMENT GROUP INC/ DE X X X 02/24/03 GLOBALSTAR LP DE X 02/25/03 GRANT GEOPHYSICAL INC DE X X 02/18/03 GS MORTGAGE SECURITIES CORP MORT PAS DE X X 02/27/03 GTC TELECOM CORP NV X 02/14/03 HA LO INDUSTRIES INC IL X X 02/27/03 HARVEST NATURAL RESOURCES INC DE X X 02/27/03 HEALTHSOUTH CORP DE X 02/27/03 HEARTLAND OIL & GAS LTD NV X 02/26/03 HOUSEHOLD AUTO RECEIVABLES CORP ASSET NV X 01/17/03 HOUSEHOLD AUTO RECEIVABLES CORP ASSET NV X 02/18/03 HOUSEHOLD AUTO RECEIVABLES CORP SERIE NV X 02/18/03 HOUSEHOLD AUTOMOTIVE TRUST 2002-1 X 02/18/03 HOUSEHOLD CONSUMER LOAN TRUST 1996-2 DE X 02/14/03 HOUSEHOLD CONSUMER LOAN TRUST 1997-1 DE X 02/14/03 HOUSEHOLD CONSUMER LOAN TRUST 1997-2 DE X 02/14/02 HOUSEHOLD PRIVATE LABEL CREDIT CARD M DE X 02/18/03 HOUSEHOLD PRIVATE LABEL CREDIT CARD M DE X 02/18/03 HUGHES ELECTRONICS CORP DE X X 02/26/03 IDACORP INC ID X 02/28/03 IMC GLOBAL INC DE X X 02/25/03 IMH ASSETS CORP IMPAC CMB TRUST SERIE DE X 02/25/03 IMH ASSETS CORP IPAC CMB TRUST SERIES DE X 02/25/03 INDEPENDENT BANKSHARES INC TX X X 02/14/03 INDYMAC MBS INC X X 02/27/03 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 02/25/03 INERGY L P X X 02/27/03 INSIGNIA SYSTEMS INC/MN MN X 12/18/02 AMEND INTEGRATED ELECTRICAL SERVICES INC DE X X 02/27/03 INTERNATIONAL BANCSHARES CORP TX X X 02/27/03 INTERPLAY ENTERTAINMENT CORP DE X X 02/18/03 AMEND INVESTORS REAL ESTATE TRUST ND X 02/12/03 IVP TECHNOLOGY CORP NV X 02/27/03 KEYCORP STUDENT LOAN TRUST 1999 B DE X X 02/25/03 KEYCORP STUDENT LOAN TRUST 2000-A OH X X 02/25/03 LAMSON & SESSIONS CO OH X 02/27/03 LANDEC CORP \CA\ CA X 02/20/03 LASON INC DE X 02/17/03 LIGHTSPAN INC DE X X 02/27/03 LINCOLN NATIONAL CORP IN X 12/31/02 LOGICVISION INC DE X 02/27/03 LUCENT TECHNOLOGIES INC DE X 02/27/03 MANHATTAN ASSOCIATES INC GA X 02/26/03 MARTIN INDUSTRIES INC /DE/ DE X X 02/14/03 MBNA CORP MD X 02/27/03 MCDERMOTT INTERNATIONAL INC R1 X 02/27/03 MCSI INC MD X X 02/26/03 MDC HOLDINGS INC DE X 02/26/03 MEDIABUS NETWORKS INC FL X X X X 02/11/03 MERCANTILE BANKSHARES CORP MD X X 02/25/03 MERIT MEDICAL SYSTEMS INC UT X 02/20/03 MERRILL LYNCH & CO INC DE X X 02/27/03 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE X 02/27/03 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE X 02/27/03 MET PRO CORP DE X 02/26/03 MIDWEST EXPRESS HOLDINGS INC WI X X 02/26/03 MILITARY RESALE GROUP INC FL X 02/20/03 MONSANTO CO /NEW/ DE X X 02/27/03 MORGAN STANLEY DEAN WITTER CAPITAL I DE X 02/25/03 MOUNTAINBANK FINANCIAL CORP NC X X 02/26/03 MTR GAMING GROUP INC DE X X 02/26/03 MUELLER INDUSTRIES INC DE X X 02/27/03 MULTILINK TECHNOLOGY CORP CA X X 02/27/03 MYLAN LABORATORIES INC PA X 02/18/03 AMEND NAPOLI ENTERPRISES INC CO X X 02/20/03 NATIONAL RURAL UTILITIES COOPERATIVE DC X 02/21/03 NATURAL RESOURCE PARTNERS LP DE X X 02/27/03 NCO PORTFOLIO MANAGEMENT INC DE X X 02/11/03 NETSOL TECHNOLOGIES INC NV X 02/25/03 NEW CENTURY HOME EQUITY LOAN TRUST SE DE X 02/25/03 NEW HORIZONS WORLDWIDE INC DE X X 02/26/03 NORFOLK SOUTHERN CORP VA X 02/27/03 NOVASTAR MORTGAGE FUNDING CORP DE X 02/26/03 ONEIDA LTD NY X 02/27/03 OSMONICS INC MN X X 02/26/03 PANERA BREAD CO DE X 02/27/03 PAVILION BANCORP INC X 02/27/03 PDS GAMING CORP MN X X 02/24/03 PDV AMERICA INC DE X 02/27/03 PEABODY ENERGY CORP DE X X 02/27/03 PEOPLES HOLDING CO MS X X 02/26/03 PEPSIAMERICAS INC/IL/ DE X X 01/28/03 PETROLEUM DEVELOPMENT CORP NV X 12/31/02 PHARMANETICS INC NC X X 02/27/03 PLAINS RESOURCES INC DE X 02/27/03 PLAINS RESOURCES INC DE X 02/27/03 PLATO LEARNING INC DE X X 02/27/03 POTASH CORP OF SASKATCHEWAN INC X X 02/27/03 PRIVATEBANCORP INC DE X X 02/27/03 PROTECTION ONE INC DE X X 02/25/03 RAMTRON INTERNATIONAL CORP DE X X 02/25/03 REALTY PARKING PROPERTIES II LP DE X 02/20/03 RENAISSANCE MORTGAGE ACCEPTANCE CORP DE X 02/27/03 RENAL CARE GROUP INC DE X X 02/25/03 REPUBLIC BANCORP INC MI X 02/26/03 RESIDENTIAL ASSET MORT PRODUCT GMACM DE X X 04/25/02 AMEND RESIDENTIAL ASSET MORT PRODUCT GMACM DE X X 05/25/02 AMEND RESIDENTIAL ASSET MORT PRODUCT GMACM DE X X 06/25/02 AMEND RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X 02/25/03 RESTORAGEN INC DE X X 02/20/03 ROPER INDUSTRIES INC /DE/ DE X X 02/26/03 ROPER INDUSTRIES INC /DE/ DE X X 02/26/03 RYDER VEHICLE LEASE TRUST 2001 A X X 02/12/03 SAGA COMMUNICATIONS INC DE X X 02/27/03 SEACOR SMIT INC DE X 02/27/03 SEARS ROEBUCK ACCEPTANCE CORP DE X X 02/24/03 SELECT COMFORT CORP MN X 02/27/03 SELECT COMFORT CORP MN X 02/27/03 SEVEN SEAS PETROLEUM INC B0 X X 02/26/03 SHAW GROUP INC LA X X 02/27/03 SHAW GROUP INC LA X X 02/27/03 SHAW GROUP INC LA X 02/27/03 SHIRE PHARMACEUTICALS GROUP PLC X X 02/27/03 SHIRE PHARMACEUTICALS GROUP PLC X X 02/27/03 SMARTIRE SYSTEMS INC X 02/27/03 SOLUTIA INC DE X X 02/26/03 SPIEGEL INC DE X 02/27/03 ST MARY LAND & EXPLORATION CO DE X X 02/28/03 STM WIRELESS INC DE X X 02/24/03 SUPERGEN INC DE X X 02/26/03 SUPERIOR ENERGY SERVICES INC DE X X 02/27/03 TERAYON COMMUNICATION SYSTEMS DE X X 02/26/03 THERMO ELECTRON CORP DE X X 02/05/03 THQ INC DE X X 02/12/03 TOLLGRADE COMMUNICATIONS INC \PA\ PA X X 02/13/03 TORCHMARK CORP DE X X 02/27/03 TREX CO INC DE X 02/26/03 TUFCO TECHNOLOGIES INC DE X X 02/21/03 ULTRATECH STEPPER INC DE X X 02/27/03 UMBRELLA BANCORP INC DE X X 02/27/03 UNIVERSAL BROADBAND COMMUNICATIONS IN NV X X 01/13/03 UNIVISION COMMUNICATIONS INC DE X X 02/27/03 US AIRWAYS GROUP INC DE X X 02/27/03 VALERO L P DE X X 02/27/03 VENDINGDATA CORP NV X 02/24/03 VERITY INC \DE\ DE X X 12/17/02 AMEND VIRGINIA ELECTRIC & POWER CO VA X X 02/25/03 VIROPHARMA INC DE X X 02/25/03 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X X 02/27/03 WELLMAN INC DE X 02/27/03 WELLS FARGO ASSET SEC CORP MORT PASS DE X X 01/30/03 WELLS FARGO ASSET SECURITIES CORP DE X X 02/27/03 WELLS FARGO ASSET SECURITIES CORP DE X X 02/27/03 WICKES INC DE X X 03/01/03 WORLD FUEL SERVICES CORP FL X X 02/26/03 WORLD INFORMATION TECHNOLOGY INC NV X X X 02/14/03