SEC NEWS DIGEST Issue 2004-101 May 25, 2004 COMMISSION ANNOUNCEMENTS SIX FORMER SEC CHAIRMEN TO DISCUSS CHALLENGES IN SEC HISTORICAL SOCIETY PROGRAM In an on-line oral histories program sponsored by the SEC Historical Society, six former SEC Chairmen will meet to discuss challenges and issues on Wednesday, June 2, 2004, from 2:00 p.m. to 4:00 p.m. EDT. The Roundtable will be broadcast live on www.sechistorical.org. Moderated by former Chairman David S. Ruder (1987-1989), the Roundtable will also include, in alphabetical order: Richard C. Breeden (1989-1993) G. Bradford Cook (1973) Roderick M. Hills (1975-1977) Arthur Levitt (1993-2001) Harvey L. Pitt (2001-2003) The on-line program will be broadcast from the William O. Douglas Room at the U.S. Securities and Exchange Commission, 450 Fifth St. N.W., Washington, D.C. It is open to Society members, SEC staff and members of the public who indicate that they would like to attend. Photo identification will be required for entrance. Founded in 1999, the SEC Historical Society is a non-profit organization, independent of the SEC, that preserves and shares historical records of the SEC and the securities industry through its virtual museum at www.sechistorical.org. Its collection includes oral histories, photos, donated papers, publications and memoranda. The Society also hosts events like the Roundtable as part of its educational outreach. This year, the Society is commemorating the 70th anniversary of the SEC through its programs. The Roundtable will be archived in the virtual museum after broadcast. To RSVP for the Roundtable, contact Heidi Zimmerman at h.zimmerman@sechistorical.org. Contacts: Mary McCue Carla Rosati McCue, Inc. SEC Historical Society 202-543-3152 202-585-6405 Mccuem@aol.com c.rosati@sechistorical.org ENFORCEMENT PROCEEDING IN THE MATTER OF RAYMOND SOBIERALSKI On May 24, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings, and Imposing Remedial Sanctions (Order) against Raymond P. Sobieralski (Sobieralski). The Order finds that, on Dec. 14, 2001, an order was entered by default against Sobieralski, permanently enjoining him from future violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933, Sections 10(b) and 15(a) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, in the civil action entitled Securities and Exchange Commission v. National Institute Companies of America, et al., Civil Action Number 00-CV-1216, in the U.S. District Court for the Western District of Pennsylvania. The Commission's complaint in that matter alleged that, in connection with the sale of unregistered securities of Mortgage Bankers Holding Corp. and its subsidiary, Commonwealth Capital Investment Corp., Sobieralski made material misrepresentations and omissions to investors concerning, among other things, the risk of the investment, the financial condition of the issuers, and the use of proceeds. The complaint also alleged that Sobieralski acted as an unregistered broker or dealer in connection with the sale of those securities. Based on the above, the Order bars Sobieralski from association with any broker or dealer and from participating in any offering of a penny stock. Sobieralski consented to the issuance of the Order without admitting or denying any of the allegations in the civil injunctive action. (Rel. 34-49762; File No. 3-11502) IN THE MATTER OF FRANK GRUTTADAURIA An Administrative Law Judge has issued an Order Making Findings and Imposing Remedial Sanctions By Default (Default Order) in the Matter of Frank D. Gruttadauria. The Order Instituting Proceedings alleged that on March 22, 2004, the U.S. District Court for the Northern District of Ohio, Eastern Division, entered a final judgment permanently enjoining Frank D. Gruttadauria from violating 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 Default Order finds the allegations to be true and bars Frank D. Gruttadauria from association with any broker or dealer, municipal securities dealer, and investment adviser. (Rels. 34-49760; IA-2243; File No. 3-11460) PERMANENT RECEIVER APPOINTED IN $144 MILLION PONZI SCHEME TARGETED AT ELDERLY INVESTORS IN SOUTHERN CALIFORNIA The Commission announced that on May 19 the U.S. District Court for the Central District of California appointed Robb Evans and Associates, LLC as the permanent receiver over four Southern California companies alleged to have perpetrated a $144 million Ponzi scheme targeting the elderly. In a federal court complaint filed on April 28, 2004, the Commission alleged that the four receivership entities, D.W. Heath & Associates, Inc., Private Capital Management, Inc. (PCM), Private Collateral Management, Inc., and PCM Fixed Income Fund I, LLC (PCM Fund), and two individuals, Daniel William Heath, 47, of Chino Hills, and Denis Timothy O'Brien, 49, of Yorba Linda, fraudulently induced at least 803 elderly investors to invest in "secured" notes that paid a "guaranteed" return of 5.5% to 8% per year, and raised at least $60 million. The defendants agreed to the entry of the order appointing the permanent receiver over the entities. In his first report to the court filed on May 14, 2004, the receiver stated that from July 1993 through March 31, 2004, approximately $144.8 million was raised from investors through PCM, and of that amount, approximately $39.6 million in principal and interest was returned to investors. According to the receiver's report, over the life of the company, PCM suffered a net loss of about $41.8 million and earned only $1 million in total income. The receiver concluded that the payments to investors could have only come from the money invested by other investors. Using funds from new investors to make principal and interest payments to existing investors without disclosing such a practice constitutes a Ponzi scheme. The Commission's complaint alleged that the defendants fraudulently induced at least 803 elderly investors nationwide to invest in PCM notes that purportedly paid a "guaranteed" return of 5.5% to 8% per year. The defendants claimed that investor funds would be used to make secured loans to businesses. The defendants also represented that independent IRA administrators conducted "due diligence" on the PCM Notes and that either investors will be repaid their principal at maturity, or they may redeem all or part of their investment before maturity, subject to a 10% penalty. Finally, the defendants claimed that PCM and the PCM Fund are California entities. According to the complaint, these representations are false. There is no evidence that there are any secured loans. The PCM Notes also are not liquid because the defendants have failed to promptly return investor funds. The complaint further alleges that some investors have had to threaten to file, or actually filed, lawsuits against the defendants to get back their money. Nor is it true that IRA administrators have conducted due diligence. Finally, there is no record that either PCM or the PCM Fund are California legal entities. On May 6, 2004, the defendants consented to the entry of a preliminary injunction enjoining them from future violations of the registration and antifraud provisions of the federal securities laws, Sections 5(a), 5(c) and 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 defendants also consented to the entry of orders freezing their assets (except against O'Brien), prohibiting the destruction of documents, requiring accountings, and expediting discovery. The Commission also seeks permanent injunctions and other relief, including disgorgement and civil penalties, against all defendants. [SEC v. D.W. Heath & Associates, Inc., Private Capital Management, Inc., Private Collateral Management, Inc., PCM Fixed Income Fund I, LLC, Daniel William Heath, and Denis Timothy O'Brien, Case No. CV 04-02949JFW(Ex) C.D. Cal.] (LR- 18724) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES The Philadelphia Stock Exchange filed a proposed rule change (SR-Phlx- 2004-25) relating to broker-dealer equity option transaction fees. Publication of the proposal is expected in the Federal Register during the week of May 24. (Rel. 34-49751) A proposed rule change (SR-PCX-2004-25) filed by the Pacific Exchange to extend for an additional six-month period a pilot rule relating to arbitration 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 May 24. (Rel. 34- 49758) A proposed rule change (SR-Amex-2004-35) filed by the American Stock Exchange relating to the adoption of procedures for the transfer of options positions 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 May 24. (Rel. 34-49759) 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: . SB-2 TRESTLE HOLDINGS INC, 11835 W OLYMPIC BLVD, SUITE 550E, LOS ANGELES, CA, 90064, 3107891990 - 0 ($3,266,062.80) Equity, (File 333-115773 - May. 24) (BR. 04) S-8 SERENA SOFTWARE INC, 2755 CAMPUS DRIVE, 3RD FLOOR, SAN MATEO, CA, 94403-2538, 6505226600 - 4,205,001 ($71,190,666.93) Equity, (File 333-115774 - May. 24) (BR. 03) S-8 SERENA SOFTWARE INC, 2755 CAMPUS DRIVE, 3RD FLOOR, SAN MATEO, CA, 94403-2538, 6505226600 - 537,029 ($9,091,900.97) Equity, (File 333-115775 - May. 24) (BR. 03) SB-2 Thai One On, Inc., 17 USJ 16/2P, SUBANG JAYA, SELANGOR, N8, 47360, 662-255-1575 - 3,800,000 ($190,000.00) Equity, (File 333-115776 - May. 24) (BR. 09) F-1 POWERDSINE LTD, 6,900,000 ($82,800,000.00) Equity, (File 333-115777 - May. 24) (BR. 37) S-1 New York & Company, Inc., 450 WEST 33RD ST 5TH FL, NEW YORK, NY, 10001, 212-884-2110 - 0 ($172,500,000.00) Equity, (File 333-115778 - May. 24) (BR. 02) S-4 FISHER SCIENTIFIC INTERNATIONAL INC, LIBERTY LANE, HAMPTON, NH, 03842, 6039265911 - 0 ($300,000,000.00) Debt Convertible into Equity, (File 333-115780 - May. 24) (BR. 02) S-4 FISHER SCIENTIFIC INTERNATIONAL INC, LIBERTY LANE, HAMPTON, NH, 03842, 6039265911 - 0 ($345,000,000.00) Debt Convertible into Equity, (File 333-115781 - May. 24) (BR. 02) S-8 TREND MICRO INC, SHINJUKU MAYNDS TOWER,, 1-1, YOYOGI 2-CHOME, SHIBUYA-KU, TOKYO, M0, 151-0053, 011-81-3-5334-4899 - 0 ($56,542,225.00) Equity, (File 333-115782 - May. 24) (BR. 03) S-8 DTLL INC, 701 XENIA AVE SOUTH, SUITE 130, GOLDEN VALLEY, MN, 55416, 7635916450 - 550,000 ($412,500.00) Equity, (File 333-115783 - May. 24) (BR. 36) S-8 W-H ENERGY SERVICES INC, 10370 RICHMOND SUITE 990, HOUSTON, TX, 77042, 7139749071 - 1,150,000 ($20,930,000.00) Equity, (File 333-115784 - May. 24) (BR. 04) F-6 HORIZON TECHNOLOGY GROUP PLC, 14 JOYCE WAY, PARK WEST BUSINESS PARK, NANGOR RD, DUBLIN, IRELAND, L2, 00000, 01135316204900 - 10,000,000 ($500,000.00) ADRs/ADSs, (File 333-115785 - May. 24) (BR. ) S-8 FTI CONSULTING INC, 900 BESTGATE RD, SUITE 100, ANNAPOLIS, MD, 21401, 4102248770 - 0 ($3,972,500.00) Equity, (File 333-115786 - May. 24) (BR. 08) S-8 FTI CONSULTING INC, 900 BESTGATE RD, SUITE 100, ANNAPOLIS, MD, 21401, 4102248770 - 0 ($47,655,000.00) Equity, (File 333-115787 - May. 24) (BR. 08) S-8 AIRSPAN NETWORKS INC, CAMBRIDGE HOUSE OXFORD ROAD, UXBRIDGE MIDDLESEX UB81UN, UNITED KINGDOM, X0, 00000, 0114418954 - 7,241,500 ($34,179,880.00) Equity, (File 333-115788 - May. 24) (BR. 37) S-8 IMMUNICON CORP, 3401 MASONS MILL RD, SUITE 100, HUNTINGTON VALLEY, PA, 19006, 215 830 0777 X121 - 0 ($18,388,258.00) Equity, (File 333-115789 - May. 24) (BR. 36) S-1 WESTLAKE CHEMICAL CORP, 0 ($230,000,000.00) Equity, (File 333-115790 - May. 24) (BR. 04) S-3 CONTINUCARE CORP, 80 S W 8TH STREET, SUITE 2350, MIAMI, FL, 33130, 3053507515 - 0 ($4,970,000.00) Equity, (File 333-115791 - May. 24) (BR. 01) S-8 OSAGE FEDERAL FINANCIAL INC, 49,774 ($550,003.00) Equity, (File 333-115792 - May. 24) (BR. 07) S-3 AVAYA INC, 211 MOUNT AIRY RD, BASKING RIDGE, NJ, 07920, 9089536000 - 0 ($114,960,000.00) Equity, (File 333-115800 - May. 24) (BR. 37) S-8 EDISON INTERNATIONAL, 2244 WALNUT GROVE AVE, STE 369, P O BOX 800, ROSEMEAD, CA, 91770, 6263022222 - 5,000,000 ($113,855,500.00) Equity, (File 333-115801 - May. 24) (BR. 02) S-8 EDISON INTERNATIONAL, 2244 WALNUT GROVE AVE, STE 369, P O BOX 800, ROSEMEAD, CA, 91770, 6263022222 - 30,000,000 ($683,133,000.00) Equity, (File 333-115802 - May. 24) (BR. 02) S-8 ANGELCITI ENTERTAINMENT INC /FL/, 9000 SHERIDAN STREET, SUITE 7, PEMBROKE PINES, FL, 33024, 8009089574 - 11,500,000 ($2,875.00) Equity, (File 333-115803 - May. 24) (BR. 05) S-8 AEROGEN INC, 2071 STIERLIN COURT, MOUNTAIN VIEW, CA, 94043, 650 864-7300 - 0 ($18,583,597.94) Equity, (File 333-115804 - May. 24) (BR. 36) S-8 SANGUI BIOTECH INTERNATIONAL INC, 1508 BROOKHOLLOW DRIVE, SUITE 354, SANTA ANA, CA, 92705, 7144297807 - 1,000,000 ($265,000.00) Equity, (File 333-115805 - May. 24) (BR. 01) S-8 OVERSTOCK COM INC, 6322 SOUTH 3000 EAST, STE 100, SALT LAKE CITY, UT, 84121, 8019473100 - 0 ($31,300,000.00) Equity, (File 333-115806 - May. 24) (BR. 08) S-8 HEALTH SCIENCES GROUP INC, HOWARD HUGHES CENTER, 6080 CENTER DRIVE, 6TH FLOOR, LOS ANGELES, CA, 90045, 3102426700 - 4,200,000 ($5,250,000.00) Equity, (File 333-115807 - May. 24) (BR. 01) S-8 CURATIVE HEALTH SERVICES INC, 150 MOTOR PARKWAY, HAUPAGUE, NY, 11788-5145, 6312327000 - 0 ($2,000,000.00) Equity, (File 333-115808 - May. 24) (BR. 01) S-8 TRIQUINT SEMICONDUCTOR INC, 2300 NE BROOKWOOD PARKWAY, HILLSBORO, OR, 97124, 5036159000 - 0 ($35,312,654.66) Equity, (File 333-115809 - May. 24) (BR. 36) S-3 ISLE OF CAPRI CASINOS INC, 1641 POPPS FERRY RD, BILOXI, MS, 39532, 2283967044 - 0 ($300,000,000.00) Unallocated (Universal) Shelf, (File 333-115810 - May. 24) (BR. 05) S-2 JAMESON INNS INC, 8 PERIMETER CENTER E, STE 8050, ATLANTA, GA, 30346-1603, 7709019020 - 0 ($99,187,500.00) Equity, (File 333-115811 - May. 24) (BR. 08) S-1 TARANTELLA INC, 425 ENCINAL STREET, PO BOX 1900, SANTA CRUZ, CA, 95061, 4084277172 - 0 ($39,460,765.00) Equity, (File 333-115812 - May. 24) (BR. 03) S-3 AEROGEN INC, 2071 STIERLIN COURT, MOUNTAIN VIEW, CA, 94043, 650 864-7300 - 0 ($64,644,971.27) Equity, (File 333-115813 - May. 24) (BR. 36) S-8 WORLD AIRWAYS INC /DE/, THE HLH BUILDING, 101 WORLD DRIVE, PEACHTREE CITY, GA, 30269, 7706328000 - 0 ($6,080,000.00) Equity, (File 333-115814 - May. 24) (BR. 05) S-8 DIMENSIONAL VISIONS INC/ DE, 2301 WEST DUNLAP, SUITE 207, PHOENIX, AZ, 85021, 6029971990 - 100,000 ($3,000.00) Equity, (File 333-115815 - May. 24) (BR. 05) SB-2 BIOENVISION INC, ONE ROCKEFELLER PLAZA, SUITE 1600, NEW YORK, NY, 10020, 2124456581 - 37,750,700 ($35,988,657.00) Equity, (File 333-115816 - May. 24) (BR. 01) N-2 NEUBERGER BERMAN DIVIDEND ADVANTAGE FUND INC, 605 THIRD AVENUE 2ND FL, NEW YORK, NY, 10158, 2124768800 - 160 ($4,000,000.00) Equity, (File 333-115817 - May. 24) (BR. 18) S-3 ATLANTIC COAST AIRLINES HOLDINGS INC, 45200 BUSINESS COURT, DULLES, VA, 20166, 7036506000 - 0 ($125,000,000.00) Debt Convertible into Equity, (File 333-115818 - May. 24) (BR. 05) S-4 JO-ANN STORES INC, 5555 DARROW RD, HUDSON, OH, 44236, 2166562600 - 100,000,000 ($100,000,000.00) Non-Convertible Debt, (File 333-115819 - May. 24) (BR. 02) S-4 ROTO-ROOTER INC, 2600 CHEMED CTR, 255 E FIFTH ST, CINCINNATI, OH, 45202, 5137626900 - 0 ($110,000,000.00) Non-Convertible Debt, (File 333-115820 - May. 24) (BR. 37) 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 ------------------------------------------------------------------------------------------------ ACCELR8 TECHNOLOGY CORP CO X X 05/17/04 ADELPHIA COMMUNICATIONS CORP DE X 05/10/04 AEI NET LEASE INCOME & GROWTH FUND XI MN X X 05/10/04 AEI REAL ESTATE FUND XVIII LIMITED PA MN X X 05/10/04 ALPENA BANCSHARES INC X X 05/24/04 AMARU INC NV X X 02/25/04 AMEND AMERIGAS PARTNERS LP DE X X 05/20/04 AMSURG CORP TN X 05/24/04 APPLEBEES INTERNATIONAL INC DE X 05/24/04 ASSET BACKED SEC CORP ASSET BACK PASS DE X 05/24/04 ATLAS AIR INC DE X X 05/21/04 ATLAS AIR WORLDWIDE HOLDINGS INC DE X X 05/21/04 AXT INC DE X X 05/24/04 AXT INC DE X X 05/24/04 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 05/21/04 BANK OF AMERICA CORP /DE/ DE X X 05/24/04 BARNEYS NEW YORK INC X 05/24/04 BIOSITE INC DE X 05/24/04 BMC INDUSTRIES INC/MN/ MN X X 05/20/04 BOEING CAPITAL CORP DE X X 05/24/04 BOEING CO DE X X 05/24/04 BOMBAY COMPANY INC DE X 05/21/04 BOOKS A MILLION INC DE X X 05/01/04 BOSTON BEER CO INC MA X 05/24/04 BRE PROPERTIES INC /MD/ MD X 05/21/04 BUCA INC /MN MN X 05/24/04 C&D TECHNOLOGIES INC DE X X 05/24/04 CABOT OIL & GAS CORP DE X X 05/18/04 CAMPBELL SOUP CO NJ X X 05/24/04 CAPITAL BANCORP INC TN X X X X 05/24/04 CD&L INC DE X X 05/24/04 CDF FINANCING LLC DE X X 04/30/04 CDF FLOORPLAN RECEIVABLES LP DE X X 04/30/04 CENTERPOINT PROPERTIES TRUST MD X 05/24/04 CENTURY BUSINESS SERVICES INC DE X 05/24/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 04/30/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 04/30/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 X 04/30/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 04/30/04 CHEVY CHASE AUTO RECEIVABLES TRUST 20 MD X 04/30/04 CHEVY CHASE HOME LOAN TRUST 1996-1 MD X 04/30/04 CHEVY CHASE HOME LOAN TRUST 1997-1 MD X 04/30/04 CHINA FUND INC MD X 04/01/04 CNH CAPITAL RECEIVABLES INC DE X X 05/17/04 CNH CAPITAL RECEIVABLES INC DE X X 05/17/04 CNH CAPITAL RECEIVABLES INC DE X X 05/17/04 CNH CAPITAL RECEIVABLES INC DE X X 05/17/04 CNH CAPITAL RECEIVABLES INC DE X X 05/17/04 CNH CAPITAL RECEIVABLES INC DE X X 05/17/04 COBIZ INC CO X 05/18/04 COCA COLA BOTTLING CO CONSOLIDATED /D DE X X 05/24/04 COINSTAR INC DE X X 05/24/04 COLLEGIATE PACIFIC INC DE X X 05/21/04 COMMERCIAL MORTGAGE PASS THROUGH CERT DE X X 05/21/04 CONCENTRA OPERATING CORP NV X X 05/24/04 CONVERGYS CORP OH X 05/20/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 05/24/04 CRITICAL HOME CARE INC NV X X 05/07/04 CSFB MORT SEC CORP COMM MORT PAS THR DE X X 05/21/04 CWABS INC DE X X 05/20/04 DEERE JOHN RECEIVABLES INC DE X X 05/21/04 DEERE JOHN RECEIVABLES INC DE X X 05/21/04 DENBURY RESOURCES INC DE X X X 05/12/04 DENBURY RESOURCES INC DE X X X 05/12/04 AMEND DEVON ENERGY CORP/DE DE X 05/24/04 DIGITAL RIVER INC /DE DE X X 04/19/04 AMEND DIMON INC VA X 05/24/04 DISTRIBUTION FINANCIAL SERVICES FLOOR NY X X 04/30/04 DISTRIBUTION FINANCIAL SERVICES FLOOR NY X X 04/30/04 DNB FINANCIAL CORP /PA/ PA X 05/24/04 DRESSER INC DE X 05/21/04 EAGLE MATERIALS INC DE X X 05/24/04 EMC INSURANCE GROUP INC IA X 05/21/04 EMERSON ELECTRIC CO MO X 05/24/04 ENCHANTED VILLAGE INC DE X X X X X 05/10/04 ENCYSIVE PHARMACEUTICALS INC DE X X 05/24/04 ENDO PHARMACEUTICALS HOLDINGS INC DE X X 05/24/04 ENEFTECH CORP TX X 01/15/04 EQUUS II INC DE X X 05/24/04 FEM ONE INC NV X 05/17/04 FIRST COMMONWEALTH FINANCIAL CORP /PA PA X X 05/24/04 FIRST FEDERAL FINANCIAL CORPORATION O KY X 05/19/04 FIRST FINANCIAL HOLDINGS INC /DE/ DE X 05/24/04 FIRST HORIZON ASSET SECURITIES INC DE X X 05/21/04 FIRST HORIZON ASSET SECURITIES INC DE X X 05/21/04 FIRST HORIZON ASSET SECURITIES INC DE X X 05/24/04 FIRST UNION COM MOR SEC INC COM MOR P NY X X 05/21/04 FIRST UNION COMM MORT TRUST COMM MOR NY X X 05/21/04 FIRST UNION COMM MORT TRUST COMM MOR NY X X 05/21/04 FIRST UNION COMM MORT TRUST COMM MOR NY X X 05/21/04 FIRST UNION COMM MORT TRUST COMM MOR NY X X 05/21/04 FIRST UNION COMMERCIAL MORTGAGE PASS NC X X 05/21/04 FIRST UNION NATIONAL BANK COM MORT PA NC X X 05/21/04 FIRSTENERGY CORP OH X X 05/22/04 FNB FINANCIAL SERVICES CORP NC X X 05/20/04 FOREST OIL CORP NY X X 05/23/04 FOREST OIL CORP NY X X 05/24/04 FOREST OIL CORP NY X X 05/23/04 FORTUNE BRANDS INC DE X X 05/24/04 GALYANS TRADING CO INC IN X 05/20/04 GEXA CORP TX X X 05/24/04 GLOBAL PAYMENTS INC GA X 05/14/04 GLOBAL PREFERRED HOLDINGS INC DE X X 05/20/04 GOLDEN HAND RESOURCES INC WA X X 05/21/04 GREAT WESTERN BANCORPORATION INC IA X 05/19/04 GREAT WESTERN LAND RECREATION INC NV X 05/24/04 HALOZYME THERAPEUTICS INC NV X X 05/21/04 HARLEY DAVIDSON MOTORCYCLE TRUST 2004 NV X X 05/17/04 HEALTHSOUTH CORP DE X X 05/14/04 HEICO CORP FL X 05/24/04 HORIZON OFFSHORE INC DE X X 05/21/04 HOUSTON EXPLORATION CO DE X X X 05/24/04 HQ SUSTAINABLE MARITIME INDUSTRIES, I DE X X 05/19/04 HUTTIG BUILDING PRODUCTS INC DE X 05/21/04 IMPROVENET INC DE X X 05/24/04 INLAND REAL ESTATE CORP MD X X X 05/24/04 ISOLAGEN INC DE X 05/21/04 JP MORGAN COMMERCIAL MORT PASS THR CE DE X X 05/21/04 JP MORGAN 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