SEC NEWS DIGEST Issue 2004-131 July 9, 2004 COMMISSION ANNOUNCEMENTS CHAIRMAN DONALDSON TO TESTIFY Chairman William H. Donaldson will testify before the Senate Committee on Banking, Housing, and Urban Affairs on Thursday, July 15, concerning Investor Protection and the Regulation of Hedge Fund Advisers. The testimony will begin at 10:00 a.m. in Room 538 of the Dirksen Senate Office Building. ENFORCEMENT PROCEEDINGS SEC SUSPENDS FORMER SYMBOL TECHNOLOGIES, INC. EXECUTIVE JAMES DEAN FROM PRACTICE UNDER RULE 102(e) FOR HIS ROLE IN ACCOUNTING FRAUD The Commission today instituted and simultaneously settled an administrative proceeding pursuant to Rule 102(e) of the Commission's Rules of Practice against James Dean, a former Symbol Technologies, Inc. (Symbol) executive and certified public accountant licensed to practice in the State of New York. Without admitting or denying the Commission's findings, Dean consented to a Commission order suspending him from appearing or practicing before the Commission as an accountant. The administrative proceeding was based on the entry of a partial final judgment against Dean on June 9 by the Honorable Leonard D. Wexler of the United States District Court for the Eastern District of New York, in the action entitled SEC v. Symbol Technologies, Inc., et al., 04 Civ. 2276 (LDW). Dean consented, without admitting or denying the allegations of the Commission's complaint, to the entry of the partial final judgment which permanently enjoins him from violating Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b- 5 and 13b2-1 thereunder, and from aiding and abetting violations of Sections 13(a) and 13(b)(2) of the Securities Exchange Act of 1934 and Rules 12-20, 13a-1 and 13a-13 thereunder. In its complaint, filed on June 3, the Commission alleged that Dean employed a number of improper accounting practices that violated generally accepted accounting principles while engaged in a fraudulent scheme to manipulate Symbol's reported financial results. As a result of the scheme, Symbol restated (i) selected financial data for 1998 and 1999, including revenue and net income; (ii) the annual financial statements for 2000 and 2001; and (iii) selected quarterly data, including revenue and net income, for 2001 and the first three quarters of 2002. For additional information see Litigation Release No. 18734 (June 3, 2004); Accounting and Auditing Enforcement Release No. 2029 (June 3, 2004); and Press Release No. 2004-74 (June 3, 2004). (Rel. 34-49992; AAE Rel. 2052; File No. 3-11540) COMMISSION BARS MARK COLEMAN FROM ASSOCIATION WITH INVESTMENT ADVISER On July 9, the Commission issued an Order Making Findings and Imposing Remedial Sanctions as to Mark G. Coleman (Order). The Order finds that, from January 1999 through 2000, Coleman acted in association with an investment adviser and, and that he, with others, raised approximately $8.5 million from more than thirty clients by promising to invest the money in offshore "trading programs" that would generate returns of four to seven percent per month, or the equivalent of 48 to 84 percent per year. The Order also finds that Coleman and others lost approximately $6 million of their clients' funds in their attempts to invest in such "trading programs," then sent their clients fictitious account statements concealing the losses. The Order further finds that Coleman continued to encourage clients and prospective clients to deposit money with him without disclosing the losses. Finally, the Order finds that, on February 18, 2003, a final judgment was entered against Coleman, permanently enjoining him from future violations of Section 10(b) of the Securities Exchange Act of 1934, Rule 10b-5 thereunder, and Section 206 of the Advisers Act, in a civil action entitled SEC v. Joseph Lloyd Norris, et al., Docket No. CV-N-02-0112-DWH-VPC, in the U.S. District Court for the District of Nevada, Reno Division. Based on the above, the Order bars Mark G. Coleman from association with any investment adviser. Coleman consented to the issuance of the Order without admitting or denying any of the allegations in the civil injunctive action. (Rel. IA-2260; File No. 3-11467) SEC BRINGS SETTLED ENFORCEMENT ACTION AGAINST AUDIT FIRM LEVINE, HUGHES, AND MITHUEN, INC. IN CONNECTION WITH AUDIT SERVICES FOR SPORT-HALEY, INC. The Commission today issued an Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 8A of the Securities Act of 1933, Section 21C of the Securities Exchange Act of 1934, and Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions, and a Cease-and-Desist Order charges against Levine, Hughes, and Mithuen, Inc., (LHM), an accounting firm based in Denver, Colorado. In addition, the Commission filed a related action for civil penalties against LHM in the U.S. District Court for the District of Colorado. LHM audited Sport-Haley, Inc.'s financial statements from 1992 until Sport-Haley dismissed them in July 2000. The Commission found that during Sport-Haley's 1998, 1999, and 2000 fiscal years, LHM caused Sport-Haley to file materially false and misleading quarterly and annual reports with the Commission that materially misrepresented the company's income, WIP inventory, period costs, and discontinued headwear operations. The Commission found that LHM knew or were reckless in not knowing that certain financial accounting and reporting practices were improper and assisted in carrying out those practices. The Commission also found that LHM issued audit reports containing unqualified opinions on Sport-Haley's financial statements even though they knew or were reckless in not knowing the company's 1998 and 1999 financial statements were materially misstated. The Commission also found that, after LHM learned of the investigation of Sport-Haley and had received requests from the Commission for documents relating to LHM's audit of Sport-Haley's financial statements, LHM personnel added information to the audit workpapers, improperly altered some of the original audit workpapers, disposed of some Sport- Haley documents in LHM's office, and destroyed review notes that had been created as part of LHM's review of past Sport-Haley audits. Without admitting or denying the findings in the Commission's order, LHM consented to the issuance of an order requiring that it 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 Rule 10b-5 promulgated thereunder; and from causing any violations and any future violations of Section 15(d) of the Exchange Act. The order denies LHM the privilege of appearing or practicing before the Commission as an accounting firm based on a finding that LHM willfully violated, and willfully aided and abetted the violation of Federal securities laws within the meaning of Rule 102(e)(1)(iii) of the Commission's Rules of Practice. LHM may request that the Commission consider its reinstatement after three years. The Commission's complaint in the district court action filed today alleges the same conduct set forth in the settled order. In settling the action, LHM agreed to pay civil penalties of $50,000 and submitted a sworn statement of financial condition demonstrating an inability to pay a larger civil penalty. (Rels. 33-8439; 34-49993; AAE Rel. 2053; File No. 3-11541) TWO DEFENDANTS NAMED IN SEC ACTION ARRESTED BY RIVERSIDE COUNTY DISTRICT ATTORNEY'S OFFICE FOR SECURITIES FRAUD SCHEME TARGETING ELDERLY INVESTORS IN SOUTHERN CALIFORNIA The Commission announced that on July 1, the Riverside County District Attorney's Office (Riverside DA) arrested four defendants in an ongoing multi-million dollar securities fraud scheme. Arrested were Daniel William Heath, 47, of Chino Hills, his father, John William Heath, 77, of Covina, Denis Timothy O'Brien, 50, of Yorba Linda, and Larre Jaye Schlarmann, 46, of Carlsbad. All four men have been charged by the Riverside DA with 233 felony counts, including selling unqualified securities, selling securities by misrepresentation, violating a court order to desist and refrain from selling securities, elder abuse, grand theft, burglary, and money laundering. All four men have been booked and are in custody. Bail is set at $144 million for each individual. Two of the men arrested, Daniel Heath and O'Brien, were named in an emergency civil injunctive action filed by the Commission on April 28, 2004, in federal court in Los Angeles. The Commission's complaint alleges that Daniel Heath and O'Brien lured elderly victims to workshops with the promise of a free lunch and then bilked them out of their retirement money by purporting to sell them safe, guaranteed notes. According to the Riverside DA's criminal complaint, the men operated D.W. Heath & Associates, Inc., Private Capital Management, Inc. (PCM), Private Collateral Management, Inc., and the PCM Fixed Income Fund I, LLC (PCM Fund), as well as other investment entities with offices in Hemet, Brea, Pasadena, and Big Bear. The defendants raised at least $144 million from hundreds of elderly investors. The Riverside County DA conducted the arrests and executed criminal search warrants at the homes of Schlarmann and John Heath. The Riverside DA had previously executed criminal search warrants at the offices of Heath & Associates offices and at Daniel Heath's home at the time the Commission filed its complaint, and shortly thereafter, at O'Brien's home. The Riverside County DA also sought asset freezes against defendants Schlarmann, John Heath, and O'Brien. The Commission's complaint alleges that Daniel Heath, O'Brien, Heath & Associates, PCM, Private Collateral Management, Inc., and the PCM Fund fraudulently induced at least 803 elderly investors nationwide to invest in notes in PCM and the PCM Fund (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 investors would be repaid their principal at maturity, or that they could redeem all or part of their investment before maturity, subject to a penalty. Finally, the defendants claimed that PCM and the PCM Fund were California entities. According to the Commission's complaint, these representations were false. There was no evidence that the loans were secured. Further, the PCM notes were not liquid because the defendants failed to promptly return investor funds. According to the SEC complaint, some investors had to threaten to file, or actually file, lawsuits against the defendants to get back their money. Nor was it true that IRA administrators conducted due diligence. Finally, there was no record that either PCM or the PCM Fund was a California legal entity. In its lawsuit, the Commission obtained an order freezing the assets of all defendants (except O'Brien), an accounting, an order preventing destruction of documents, an order expediting discovery, and an order temporarily enjoining all of the defendants from future violations of the securities 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. At a hearing on May 3, 2004, the court appointed Robb Evans and Associates as temporary receiver over Heath & Associates, PCM, Private Collateral Management, Inc., and the PCM Fund. On May 6, 2004, the court entered preliminary injunctions against all the defendants. On May 18, 2004, the court appointed Robb Evan and Associates as permanent receiver. In its action, the Commission is seeking 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-18777) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change and Amendment No. 1 thereto (SR-Amex-2004-40) filed by the American Stock Exchange relating to an amendment to Amex Rule 131 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 July 12. (Rel. 34- 49983) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-Amex-2004-37) submitted by the American Stock Exchange relating to a change in the options transaction fee reductions for non-member broker- dealers in connection with cabinet trades and spread trades. Publication of the approval is expected in the Federal Register during the week of July 12. (Rel. 34-49986) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-3 PERFICIENT INC, 1120 SOUTH CAPITAL OF TEXAS HWY,, SUITE 220, BLDG. 3, AUSTIN, TX, 78746, 5125316000 - 0 ($7,325,643.78) Equity, (File 333-117216 - Jul. 8) (BR. 03) S-4 Global Cash Access, Inc., 3525 EAST POST ROAD, SUITE 120, LAS VEGAS, NV, 89120, 702-855-3000 - 0 ($235,000,000.00) Non-Convertible Debt, (File 333-117218 - Jul. 8) (BR. 07) S-3 NPS PHARMACEUTICALS INC, 420 CHIPETA WAY STE 240, SALT LAKE CITY, UT, 84108-1256, 8015834939 - 1,333,333 ($27,026,660.00) Equity, (File 333-117219 - Jul. 8) (BR. 01) S-8 MARINE JET TECHNOLOGY CORP, 4805 158 COURT NE, -, REDMOND, WA, 98052, (425) 869-2723 - 5,000,000 ($525,000.00) Equity, (File 333-117222 - Jul. 8) (BR. 05) SB-2 TELCOM DIRECT, INC., 4790 CAUGHLIN PARKWAY, SUITE 387, RENO, NV, 89509, 775-827-4557 - 5,007,000 ($751,050.00) Other, (File 333-117223 - Jul. 8) (BR. 09) S-8 CORONADO INDUSTRIES INC, 16929 EAST ENTERPRISE DRIVE, SUITE 202, FOUNTAIN HILLS, AZ, 85268, 6028376810 - 10,000,000 ($650,000.00) Equity, (File 333-117224 - Jul. 8) (BR. 36) S-3 TAUBMAN CENTERS INC, 200 E LONG LAKE RD, SUITE 300 P O BOX 200, BLOOMFIELD HILLS, MI, 48303-0200, 2482586800 - 2,083,333 ($48,416,658.92) Equity, (File 333-117225 - Jul. 8) (BR. 08) SB-2 PACIFICAP ENTERTAINMENT HOLDINGS INC, 9100 WILSHIRE BLVD, SUITE 400 W, BEVERLY HILLS, CA, 90212, 8584812207 - 0 ($20,177,143.14) Equity, (File 333-117226 - Jul. 8) (BR. 37) S-8 STRIDE RITE CORP, 191 SPRING STREET, LEXINGTON, MA, 02421, 6178246000 - 3,000,000 ($32,250,000.00) Other, (File 333-117227 - Jul. 8) (BR. 02) S-8 NEW YORK MORTGAGE TRUST INC, 1301 AVENUE OF THE AMERICAS, NEW YORK, NY, 10019, 2126349400 - 0 ($9,608,144.00) Equity, (File 333-117228 - Jul. 8) (BR. 08) S-3 HOST MARRIOTT CORP/, 6903 ROCKLEDGE DR, SUITE 1500, BETHESDA, MD, 20817, 240-744-1000 - 0 ($336,611,968.00) Equity, (File 333-117229 - Jul. 8) (BR. 08) S-3 EMISPHERE TECHNOLOGIES INC, 765 OLD SAW MILL RIVER ROAD, TARRYTOWN, NY, 10591, 9143472220 - 5,000,000 ($18,700,000.00) Equity, (File 333-117230 - Jul. 8) (BR. 01) S-8 SHOE CARNIVAL INC, 8233 BAUMGART ROAD, EVANSVILLE, IN, 47725, 8128674039 - 500,000 ($7,420,000.00) Equity, (File 333-117231 - Jul. 8) (BR. 02) S-3 RESIDENTIAL ASSET MORTGAGE PRODUCTS INC, 8400 NORMANDALE LAKE BLVD, SUITE 600, MINNEAPOLIS, MN, 55437, 952 857-7000 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-117232 - Jul. 8) (BR. 05) S-3 GLATFELTER P H CO, 96 S GEORGE ST, STE 500, YORK, PA, 17401, 7172252709 - 7,475,000 ($101,323,625.00) Equity, (File 333-117233 - Jul. 8) (BR. 04) S-8 WESTECH CAPITAL CORP, 2700 VIA FORTUNA, SUITE 400, AUSTIN, TX, 78746, 5123068222 - 0 ($4,248,252.00) Equity, (File 333-117234 - Jul. 8) (BR. 07) S-8 GOLDEN CYCLE GOLD CORP, 1515 SOUTH TEJON STREET, SUITE #201, COLORADO SPRINGS, CO, 80906, 7194719013 - 240,000 ($2,880,000.00) Equity, (File 333-117235 - Jul. 8) (BR. 04) S-8 ENTERASYS NETWORKS INC /DE/, 50 MINUTEMAN ROAD, ANDOVER, MA, 01810, 978-684-1000 - 15,000,000 ($28,950,000.00) Equity, (File 333-117236 - Jul. 8) (BR. 03) S-8 BUILDING MATERIALS HOLDING CORP, FOUR EMBARCADERO CENTER, SUITE 3250, SAN FRANCISCO, CA, 94111, 415-627-9100 - 1,200,000 ($23,040,000.00) Other, (File 333-117237 - Jul. 8) (BR. 06) SB-2 HEALTH SYSTEMS SOLUTIONS INC, 200 SOUTH HOOVER BLVD., BLDG. 205, TAMPA, FL, 33609, 813-282-3303 - 1,530,084 ($15,300.84) Equity, (File 333-117238 - Jul. 8) (BR. 03) S-8 ASSISTED LIVING CONCEPTS INC, 1349 EMPIRE CENTRAL, SUITE 900, DALLAS, TX, 75247, 2144244000 - 0 ($4,190,431.00) Equity, (File 333-117239 - Jul. 8) (BR. 08) S-8 CENTREX INC, 9202 S. TOLEDO, AVENUE, TULSA, OK, 74137, 918-494-2880 - 13,600,000 ($285,600.00) Equity, (File 333-117240 - Jul. 8) (BR. 36) S-8 FUNDTECH LTD, C/O FUNDTECH CORP, 30 MONTGOMERY ST STE 501, JERSEY CITY, NJ, 07302, 2019461100 - 2,660,953 ($16,263,935.96) Equity, (File 333-117241 - Jul. 8) (BR. 03) S-8 COMMUNITY BANCSHARES INC /DE/, MAIN ST P O BOX 1000, BLOUNTSVILLE, AL, 35031, 2054291000 - 1,559,500 ($10,136,750.00) Equity, (File 333-117242 - Jul. 8) (BR. 07) S-8 RENT WAY INC, ONE RENTWAY PLACE, ERIE, PA, 16505, 8144555378 - 1,700,000 ($13,838,000.00) Equity, (File 333-117243 - Jul. 8) (BR. 06) S-4 FOSTER WHEELER LTD, PERRYVILLE CORPORATE PARK, SERVICE ROAD EST 173, CLINTON, NJ, 08809, 9087304270 - 0 ($1.00) Equity, (File 333-117244 - Jul. 8) (BR. 06) S-8 PHOENIX FOOTWEAR GROUP INC, 5759 FLEET STREET, SUITE 220, CARLSBAD, CA, 92008, 760-602-9688 - 0 ($4,279,535.00) Equity, (File 333-117245 - Jul. 8) (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. 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 ------------------------------------------------------------------------------------ ------------ 99 CENTS ONLY STORES CA X X 07/08/04 A C MOORE ARTS & CRAFTS INC PA X 07/08/04 AASTROM BIOSCIENCES INC MI X X 07/06/04 ABERCROMBIE & FITCH CO /DE/ DE X 07/08/04 ABX AIR INC X X 07/07/04 ADVANCED POWER TECHNOLOGY INC X X 07/07/04 AGILYSYS INC OH X 10/30/03 AMEND ALCOA INC PA X X 07/07/04 ALLEGHENY TECHNOLOGIES INC DE X X 07/08/04 AMERICAN COMMERCE SOLUTIONS DE X 07/01/04 AMERICAN ECOLOGY CORP DE X 07/02/04 AMERICAN VANGUARD CORP DE X X 07/07/04 ANGELICA CORP /NEW/ MO X X 07/07/04 AUTONATION INC /FL DE X 07/08/04 AVX CORP DE X 07/08/04 AXA FINANCIAL INC DE X X 07/08/04 BANC OF AMERICA COMMERCIAL MORTGAGE I DE X X 07/07/04 BAYLAKE CORP WI X X 07/01/04 BEAZER HOMES USA INC DE X X 07/08/04 BEBE STORES INC CA X X 06/30/04 BERKSHIRE HILLS BANCORP INC X X 07/08/04 BIO LOGIC SYSTEMS CORP DE X 07/08/04 BIOGENTECH CORP NV X X 07/06/04 BLOCKBUSTER INC DE X 07/07/04 BONGIOVI ENTERTAINMENT INC NV X X 06/23/04 BOULDER ACQUISITIONS INC NV X X X X 06/23/04 BROOKFIELD HOMES CORP DE X X 07/06/04 BROWN SHOE CO INC NY X 07/08/04 BSB BANCORP INC DE X X 07/02/04 BUTLER NATIONAL CORP DE X X 07/08/04 C-CHIP TECHNOLOGIES CORP NV X X 07/08/04 CANARGO ENERGY CORP DE X 07/07/04 CARREKER CORP DE X 07/07/04 CARTOON ACQUISITION INC DE X X 07/02/04 CASUAL MALE RETAIL GROUP INC DE X X 07/08/04 CELLEGY PHARMACEUTICALS INC CA X X 07/07/04 CHEETAH OIL & GAS LTD. NV X X 07/08/04 CHICAGO PIZZA & BREWERY INC CA X X 07/08/04 CHURCHILL DOWNS INC KY X X 07/01/04 CHURCHILL DOWNS INC KY X X 07/06/04 CITADEL SECURITY SOFTWARE INC DE X X 07/07/04 CITIZENS COMMUNICATIONS CO DE X 07/08/04 CLAIRES STORES INC DE X X 07/08/04 COLLEGIATE PACIFIC INC DE X 07/07/04 COLLINS & AIKMAN CORP DE X 07/08/04 COMM 2004-LNB3 COMMERCIAL MORTGAGE PA DE X X 06/28/04 COOL CAN TECHNOLOGIES INC/CA MN X X 05/21/04 CORAUTUS GENETICS INC DE X X 07/07/04 COTELLIGENT INC DE X X 06/30/04 CROSSTEX ENERGY LP DE X X 07/07/04 CSK AUTO CORP DE X 07/07/04 CWMBS INC DE X X 07/06/04 DAYTON SUPERIOR CORP OH X X 07/07/04 DELTA PETROLEUM CORP/CO CO X X X 06/29/04 DENNYS CORP DE X X 06/30/04 DIGITAL RECORDERS INC NC X X 07/08/04 DOLLAR GENERAL CORP TN X X 07/08/04 DVI INC DE X X 07/07/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE X X 07/07/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE X X 07/07/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE X X 07/07/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE X X 07/07/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE X X 07/07/04 DVI RECEIVABLES CORP VIII DVI RECEIVA DE X X 07/07/04 DVI RECEIVABLES VIII LLC DE X X 07/07/04 DVI RECEIVABLES XIX LLC DE X X 07/07/04 DVI RECEIVABLES XVIII LLC DE X X 07/07/04 DWANGO NORTH AMERICA CORP NV X X 07/02/04 EBIX INC DE X X 06/30/04 EL PASO CORP/DE DE X X 07/07/04 ELOYALTY CORP DE X X 07/07/04 ENCORE MEDICAL CORP DE X 07/07/04 EVANS BOB FARMS INC DE X X 07/07/04 EVANS BOB FARMS INC DE X X 07/06/04 FAMILY DOLLAR STORES INC DE X 07/08/04 FINOVA GROUP INC DE X 06/30/04 FIRST AVENUE NETWORKS INC DE X X 07/08/04 FIRST COMMUNITY BANCSHARES INC /NV/ NV X 07/08/04 FIRST INVESTORS FINANCIAL SERVICES GR TX X X 07/08/04 FIRST NATIONAL BANCSHARES INC/ FL/ FL X X X 07/06/04 FLEETWOOD ENTERPRISES INC/DE/ DE X X 07/08/04 FOREST OIL CORP NY X X 07/06/04 FOSTER WHEELER LTD D0 X 07/07/04 FRONT RANGE CAPITAL CORP DE X 07/07/04 GALAXY ENERGY CORP CO X 07/08/04 GAP INC DE X X 07/08/04 GLOBAL IMAGING SYSTEMS INC DE X X 05/10/04 AMEND GLOBALSANTAFE CORP X 07/08/04 GREYHOUND LINES INC DE X X 07/06/04 GROUP 1 SOFTWARE INC DE X X 07/07/04 GS MORTGAGE SECURITIES CORP DE X X 07/02/04 GS MORTGAGE SECURITIES CORP DE X X 07/08/04 GS MORTGAGE SECURITIES CORP DE X X 07/06/04 GSR Mortgage Loan Trust 2004-6F DE X X 06/25/04 HEADWATERS INC DE X X 07/07/04 HEALTH NET INC DE X 06/30/04 HEPALIFE TECHNOLOGIES INC FL X X 07/06/04 HERITAGE OAKS BANCORP CA X X 07/07/04 HIENERGY TECHNOLOGIES INC DE X X 07/08/04 HOLLY CORP DE X X 07/07/04 HOLLYWOOD ENTERTAINMENT CORP OR X 07/08/04 HOMESTAR MORTGAGE ACCEPTANCE CORP DE X 07/01/04 HOMESTAR MORTGAGE ACCEPTANCE CORP DE X 07/01/04 HORTON D R INC /DE/ DE X X 07/08/04 ICO INC TX X X 06/28/04 IGIA, Inc. 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