SEC NEWS DIGEST Issue 2004-159 August 18, 2004 RULES AND RELATED MATTERS CERTAIN BROKER-DEALERS DEEMED NOT TO BE INVESTMENT ADVISERS The Commission has reopened the comment period on a rule proposal that would address the application of the Investment Advisers Act of 1940 (Advisers Act) to broker-dealers that charge fees based on the amount of assets in customers’ accounts, instead of commissions, mark-ups and mark- downs. Under the proposed rule, if the broker does not have discretionary authority to trade securities in an account, the account generally would not be subject to the Advisers Act. The comment period for the proposal will be reopened for 30 days. Comments on the proposal are due by September 22, 2004 and the Commission currently intends to reach a final decision on the proposal by December 31, 2004. FOR FURTHER INFORMATION CONTACT: Robert L. Tuleya, Attorney-Adviser, or Nancy M. Morris, Attorney-Fellow, Office of Investment Adviser Regulation Division of Investment Management, at (202) 942-0719 (Rels. 34-50213; IA-2278; File No. S7-25-99). ENFORCEMENT PROCEEDINGS IN THE MATTER OF BERKSHIRE HATHAWAY INC. The Commission issued on August 17 an Order Denying Requests for Confidential Treatment in the Matter of Berkshire Hathaway, Inc. Berkshire had requested confidential treatment of information filed pursuant to Section 13(f) of the Securities Exchange Act of 1934 for the calendar quarters ended Dec. 1, 2003, and March 31, 2004. (Rel. 34- 50206) COMMISSION ISSUES ORDER SEEKING ADMINISTRATIVE RELIEF AGAINST ALFRED FLORES WHO WAS RECENTLY PERMANENTLY ENJOINED AND FOUND LIABLE FOR COMMITING SECURITIES FRAUD BY A FEDERAL DISTRICT COURT On August 17, the Commission issued an Order Instituting Public Administrative Proceedings and Notice of Hearing Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Exchange Act) against Alfred J. Flores (Flores). In the Order, the Division of Enforcement (Division) alleges that a district court in the Southern District of New York granted the Commission’s motion for summary judgment and default judgment against Flores, and in so doing, permanently enjoined Flores. In the injunctive action, the Commission alleged that Flores engaged in a scheme to manipulate the stock of Uniprime Capital Acceptance, Inc. The Court provided the Commission with full relief against Flores on the grounds that Flores violated Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Exchange Act, and Rule 10b-5 thereunder. As a result of its findings, the Court permanently enjoined Flores from future violations of the antifraud provisions of the securities laws, ordered Flores to disgorge to the Commission, within ten business days, ill-gotten gains totaling $11,000 plus pre-judgment interest from June 16, 1999 through March 4, 2004, ordered Flores to immediately disgorge 200,000 shares of restricted stock that he received in the offering, ordered Flores to pay the maximum allowable civil penalty of $110,000, and permanently barred Flores from serving as an officer or director of any public company (SEC v. Uniprime Capital Acceptance, Inc. and Alfred J. Flores, 99 Civ. 8885, SDNY, SWK). (Rel. 34-50207; File No. 3-11589) JANUS CAPITAL MANAGEMENT AGREES TO PAY $100 MILLION TO SETTLE SEC FRAUD CHARGES FOR UNDISCLOSED MARKET TIMING AGREEMENTS On August 18, the Commission filed settled administrative and cease-and- desist proceedings against Janus Capital Management LLC (JCM), a registered investment adviser based in Denver, Colorado, for entering into undisclosed market timing agreements with certain investors. The Commission ordered JCM to pay disgorgement of $50 million and civil penalties of $50 million, for a total payment of $100 million. JCM also consented to a cease-and-desist order and a censure, and agreed to undertake certain compliance and mutual-fund governance reforms. In the Order, the Commission found that: · JCM negotiated market timing agreements with 12 entities pursuant to which these entities were permitted to market time certain Janus mutual funds. At the same time JCM entered into these agreements, the prospectuses for the funds being timed stated, or at least strongly implied, that JCM did not permit frequent trading or market timing in these funds. · Some of JCM’s market timing agreements were entered into with the understanding that the market timer would make long-term investments, so- called “sticky assets,” in certain Janus mutual funds. In addition, JCM waived all redemption fees that would have otherwise been assessed against the market timers for their frequent trading activity. · While the timing activity by the market timers caused dilution to the affected mutual funds, the market timing agreements financially benefited JCM in that JCM realized additional advisory fees from the timed funds and sticky assets under its management. Because of JCM’s financial interest in the increased assets under management, JCM had a conflict of interest with the Janus mutual funds subject to the market timing agreements. JCM failed to disclose the conflict of interest to the Board of Trustees and the shareholders of the affected mutual funds, thereby breaching JCM’s fiduciary duty to the mutual funds. The Commission’s Order further finds that JCM willfully violated Sections 206(1) and 206(2) of the Investment Advisers Act and Sections 17(d) and 34(b) of the Investment Company Act and Rule 17d-1 thereunder. JCM consented to the entry of the Commission’s Order without admitting or denying the findings. This enforcement action has been coordinated with The Office of the New York Attorney General, The Office of the Colorado Attorney General and the Colorado Division of Securities. (Rels . IA-2277; IC-26532; File No. 3-11590; Press Rel. 2004-111) SEC CHARGES PETER WARREN AND EXO-BRAIN, INC. (FORMERLY E-BRAIN SOLUTIONS, LLC) WITH CONDUCTING FRAUDULENT, UNREGISTERED OFFERINGS OF SECURITIES The Commission announced that on August 18 it filed a complaint in the U.S. District Court for the Northern District of Georgia against Peter Warren and Exo-Brain, Inc. (Exo-Brain), which was formerly known as E- Brain Solutions, LLC (E-Brain LLC). The complaint alleges that in 2000 and 2001, the defendants raised up to $12.4 million from investors in a series of fraudulent, unregistered offerings of securities. At the time of the conduct alleged in the complaint, Warren was a part time resident of, and Exo-Brain was located in, Chattanooga, Tennessee. Warren controlled E-Brain LLC and Exo-Brain. The Commission’s complaint alleges that the defendants fraudulently offered and sold securities to investors at a time when no registration statement was filed with the Commission in connection with the offers and sales, and no exemption from registration existed. The complaint alleges that in offering documents, the defendants falsely claimed to have developed a working prototype that could be used to make computers more user friendly, by enabling a person to operate a computer with voice command, and in numerous foreign languages. The defendants also falsely represented that the company had built a launch product or commercially available product when no such product existed, and also misrepresented, among other things, the company’s financial situation. The complaint alleges that the offerings of E-Brain LLC should be integrated into a single unregistered offering because, in part, the offerings did not cease for more than a six month period of time, the sales of securities by E-Brain LLC all shared the same purpose—to fund the software development business controlled by Warren, and E-Brain LLC was involved in a single plan of financing. The complaint further alleges, for several reasons, that the offerings of the successor company, Exo-Brain, should be integrated with the earlier offerings of E- Brain LLC, which were not exempt from the registration requirements of the Securities Act. The complaint alleges that by their conduct, the defendants violated 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 Commission seeks, with respect to each defendant, permanent injunctions, accountings, disgorgement, prejudgment interest and civil penalties. The Commission also seeks an officer and director bar against defendant Warren. [SEC v. Peter Warren and Exo-Brain, Inc. (formerly E-Brain Solutions, LLC), Civil Action File No. 1:04-CV-2403, N.D. Ga.] (LR-18835) ADDITIONS AND CORRECTIONS ADDITIONAL INFORMATION The Accounting and Auditing release number was omitted from LR-18822, [SEC v. Bristol-Myers Squibb Company, Civil Action No. 04-3680, D.N.J., (Hochberg, J.)], reported in the August 9h issue of the Digest. The Accounting and Auditing release number is 2080. The Accounting and Auditing release number was omitted from LR-18826, [SEC v. Peter C. Boylan, Civil Action No. 04-6569 FMC (MANx) C.D. Cal.], reported in the August 10th issue of the Digest. The Accounting and Auditing release number is 2081. SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The National Stock Exchange filed a proposed rule change (SR-NSX-2004- 02) and Amendment No. 1 thereto to adopt an Anti-Money Laundering Compliance Program Rule. Publication of the proposal is expected in the Federal Register during the week of August 16. (Rel. 34- 50198) WITHDRAWAL GRANTED An order has been issued granting the application of Universal Display Corporation to withdraw its common stock, $.01 par value, from listing and registration on the Philadelphia Stock Exchange, effective at the opening of business on August 17. (Rel. 34-50203) 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 DUCOMMUN INC /DE/, 111 WEST OCEAN BOULEVARD, SUITE 900, LONG BEACH, CA, 90802, 5626240800 - 0 ($10,332,500.00) Equity, (File 333-118288 - Aug. 17) (BR. 05) F-3 WILTEX A INC, 1191 WOODSTOCK, STE 5, ESTES PARK, CO, 80517, 9705770716 - 0 ($1.00) Equity, (File 333-118289 - Aug. 17) (BR. 09) S-4 PORTEC RAIL PRODUCTS INC, 0 ($11,857,084.00) Equity, (File 333-118290 - Aug. 17) (BR. 05) S-8 BALCHEM CORP, P O BOX 600, NEW HAMPTON, NY, 10958, 8453265632 - 150,000 ($4,086,000.00) Other, (File 333-118291 - Aug. 17) (BR. 06) S-8 BALCHEM CORP, P O BOX 600, NEW HAMPTON, NY, 10958, 8453265632 - 600,000 ($16,344,000.00) Other, (File 333-118292 - Aug. 17) (BR. 06) S-8 BANCORP RHODE ISLAND INC, ONE TURKS HEAD PLACE, PROVIDENCE, RI, 02903, 4014565015 - 25,000 ($875,000.00) Equity, (File 333-118293 - Aug. 17) (BR. 07) S-1 Coastal Bancshares Acquisition Corp., 9821 KATY FREEWAY, SUITE 500, HOUSTON, TX, 77024, 713-827-2104 - 0 ($79,840,100.00) Other, (File 333-118294 - Aug. 17) (BR. 09) S-8 IPASS INC, 3800 BRIDGE PARKWAY, REDWOOD SHORES, CA, 94065, 6502324115 - 0 ($18,638,619.03) Equity, (File 333-118295 - Aug. 17) (BR. 03) S-8 SPORTSMANS GUIDE INC, 411 FARWELL AVENUE SO, ST PAUL, MN, 55075, 6124513030 - 0 ($12,006,260.00) Equity, (File 333-118296 - Aug. 17) (BR. 02) S-8 STRATEGIC DIAGNOSTICS INC/DE/, 111 PENCADER DR, NEWARK, DE, 19702, 3024566789 - 800,000 ($2,392,000.00) Equity, (File 333-118297 - Aug. 17) (BR. 06) SB-2 WPCS INTERNATIONAL INC, 140 SOUTH VILLAGE AVENUE, SUITE 20, EXTON, PA, 19341, 6109030400 - 1,963,417 ($1,433,294.41) Equity, (File 333-118298 - Aug. 17) (BR. 37) S-8 GRANITE CONSTRUCTION INC, 585 WEST BEACH ST, WATSONVILLE, CA, 95076, 8317241011 - 0 ($10,865,000.00) Equity, (File 333-118299 - Aug. 17) (BR. 06) S-2 ORTEC INTERNATIONAL INC, 3960 BROADWAY, BLDG 28, NEW YORK, NY, 10032, 7183264698 - 7,809,373 ($14,447,340.00) Equity, (File 333-118300 - Aug. 17) (BR. 01) S-1 TNS INC, 11480 COMMERCE PARK DR., SUITE 600, RESTON, VA, 20191-1406, 7034538300 - 0 ($141,039,016.00) Equity, (File 333-118301 - Aug. 17) (BR. 08) S-3 AMERICAN HOME MORTGAGE SECURITIES LLC, 520 BROADHOLLOW RD, MELVILLE, NY, 11747, (516) 620-1072 - 0 ($3,000,000,000.00) Mortgage Backed Securities, (File 333-118302 - Aug. 17) (BR. 05) S-8 CARRINGTON LABORATORIES INC /TX/, 2001 WALNUT HILL LANE, IRVING, TX, 75038, 972-518-1300 - 500,000 ($1,840,000.00) Equity, (File 333-118303 - Aug. 17) (BR. 01) S-8 CARRINGTON LABORATORIES INC /TX/, 2001 WALNUT HILL LANE, IRVING, TX, 75038, 972-518-1300 - 250,000 ($920,000.00) Equity, (File 333-118304 - Aug. 17) (BR. 01) SB-2 FRIDAY NIGHT ENTERTAINMENT CORP, 1026 W EL NORTE PARKWAY, SUITE 191, ESCONDIDO, CA, 92026, 61 2 8234 2500 - 0 ($10,000,000.00) Equity, (File 333-118305 - Aug. 17) (BR. ) S-8 NanoSignal CORP, 5440 W. SAHARA AVE. SUITE 206, LAS VEGAS,, NV, 89146, (702) 227-5111 - 35,000,000 ($840,000.00) Equity, (File 333-118306 - Aug. 17) (BR. 03) S-1 KINTERA INC, 0 ($14,650,000.00) Equity, (File 333-118307 - Aug. 17) (BR. 03) S-3 AUTOZONE INC, 123 SOUTH FRONT ST, MEMPHIS, TN, 38103, 9014956500 - 0 ($300,000,000.00) Non-Convertible Debt, (File 333-118308 - Aug. 17) (BR. 02) SB-2 MASTER DISTRIBUTION SYSTEMS, INC., 10135 E. VIA LINDA, SUITE D-224A, SCOTTSDALE, AZ, 85258, 4806029262 - 1,275,700 ($127,570.00) Other, (File 333-118309 - Aug. 17) (BR. 09) S-8 PLACER SIERRA BANCSHARES, 525 J STREET, SACRAMENTO, CA, 95814, 9165544821 - 0 ($39,450,258.83) Equity, (File 333-118310 - Aug. 17) (BR. 07) SB-2 B2Digital, Inc., 1926 HOLLYWOOD BLVD, SUITE 208, HOLLYWOOD, FL, 33020, 9546200208 - 255,667,000 ($5,200,000.00) Equity, (File 333-118311 - Aug. 17) (BR. 05) S-8 CHESAPEAKE ENERGY CORP, 6100 N WESTERN AVE, OKLAHOMA CITY, OK, 73118, 4058488000 - 1,000,000 ($14,230,000.00) Equity, (File 333-118312 - Aug. 17) (BR. 04) S-8 DEPARTMENT 56 INC, ONE VILLAGE PLACE, 6436 CITY WEST PARKWAY, EDEN PRAIRIE, MN, 55344, 9529434473 - 0 ($14,950,000.00) Equity, (File 333-118313 - Aug. 17) (BR. 06) S-8 COMPUTER TASK GROUP INC, 800 DELAWARE AVE, BUFFALO, NY, 14209, 7168828000 - 1,500,000 ($4,425,000.00) Equity, (File 333-118314 - Aug. 17) (BR. 03) 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 ------------------------------------------------------------------------------------------------ 21ST CENTURY HOLDING CO FL X X 08/16/04 21ST CENTURY TECHNOLOGIES INC NV X 08/09/04 A I RECEIVABLES TRANSFER CORP X 08/16/04 ADSOUTH PARTNERS, INC. NV X 08/16/04 ADSOUTH PARTNERS, INC. NV X 08/09/04 AMEND AEP INDUSTRIES INC DE X 08/16/04 AETHER SYSTEMS INC DE X X 08/16/04 AFFORDABLE RESIDENTIAL COMMUNITIES IN MD X X 08/16/04 AFFORDABLE RESIDENTIAL COMMUNITIES IN MD X 08/17/04 ALLIANCE FINANCIAL CORP /NY/ NY X X 08/17/04 ALLIED WASTE INDUSTRIES INC DE X 08/16/04 AMB PROPERTY CORP MD X X 08/16/04 AMERICAN BUILDING CONTROL INC DE X X 08/16/04 AMERICAN CLAIMS EVALUATION INC NY X X X 08/12/04 AMERICAN MEDIA OPERATIONS INC DE X X 08/12/04 AMERICAN OIL & GAS INC NV X X 08/17/04 AMERICAN TOWER CORP /MA/ DE X X 08/16/04 AMERICREDIT CORP TX X X 08/17/04 AMERICREDIT FINANCIAL SERVICES INC DE X X 08/16/04 AMERIQUEST MORTGAGE SECURITIES INC DE X X 08/13/04 AMPEX CORP /DE/ DE X X 08/12/04 AMSURG CORP TN X 08/17/04 ANALEX CORP NY X X 08/16/04 APPLIED MATERIALS INC /DE DC X X 08/16/04 APPLIED MATERIALS INC /DE DC X X 08/17/04 ARCH COAL INC DE X X 08/17/04 ARMS II GLOBAL FUND 1 X X 08/17/04 AMEND ARMS II GLOBAL FUND 1 X X 08/17/04 AMEND ASSET BACKED SECURITIES CORP DE X 08/17/04 ASTORIA FINANCIAL CORP DE X X 08/17/04 AUSTRALIAN SECURIT MANAGEMENT PTY ARM X X 08/17/04 AMEND AUSTRALIAN SECURIT MANAGEMENT PTY ARM X X 08/17/04 AMEND AUSTRALIAN SECURIT MANAGEMENT PTY ARM X X 08/17/04 AMEND AUSTRALIAN SECURIT MANAGEMENT PTY ARM X X 08/17/04 AMEND AVATAR HOLDINGS INC DE X 08/17/04 Banc of America Mortgage Securities M DE X X 04/29/04 Banc of America Mortgage Securities M DE X X 05/27/04 BEARD CO /OK OK X 08/17/04 BELO CORP DE X X 08/16/04 BERKLEY W R CORP DE X 08/17/04 BERKSHIRE INCOME REALTY INC X 06/30/04 BJS WHOLESALE CLUB INC DE X 08/17/04 BLUEBOOK INTERNATIONAL HOLDING CO DE X 08/13/04 BOOKS A MILLION INC DE X X 07/31/04 BORDERS GROUP INC DE X X 07/25/04 BRIGHTON INVESTMENT HOLDING CO INC X 08/06/04 BRILLIANT DIGITAL ENTERTAINMENT INC DE X X 08/17/04 BROWN SHOE CO INC NY X X 08/17/04 C BASS MORTGAGE LOAN ASSET BACKED CER DE X X 11/06/02 CALIFORNIA PIZZA KITCHEN INC CA X X 08/16/04 CAN AM AUTO SALES INC NV X 08/11/04 CANARGO ENERGY CORP DE X 08/16/04 CANTERBURY PARK HOLDING CORP MN X 08/14/04 CARDIOTECH INTERNATIONAL INC MA X 08/16/04 CAREY W P & CO LLC DE X X 08/17/04 CARMAX INC VA X X 08/17/04 CERTRON CORP CA X X 08/16/04 CHAMPIONSHIP AUTO RACING TEAMS INC DE X X 08/17/04 CHAPARRAL RESOURCES INC DE X X 08/16/04 CHARMING SHOPPES INC PA X 08/17/04 CIT GROUP INC DE X X 08/16/04 CITIBANK OMNI-S MASTER TRUST X X 08/17/04 CITIBANK OMNI-S MASTER TRUST X X 08/17/04 AMEND CITIZENS BANCSHARES CORP /GA/ GA X X 08/17/04 COLONIAL COMMERCIAL CORP NY X 08/16/04 COMMODORE APPLIED TECHNOLOGIES INC DE X X 08/16/04 COMPETITIVE TECHNOLOGIES INC DE X X 08/16/04 COMPUTER NETWORK TECHNOLOGY CORP MN X 08/17/04 COOPER INDUSTRIES LTD X X 08/17/04 CORE MOLDING TECHNOLOGIES INC DE X X 08/17/04 CORE MOLDING TECHNOLOGIES INC DE X X 08/17/04 CORRECTIONAL SERVICES CORP DE X 08/13/04 COTTON STATES LIFE INSURANCE CO / GA X X 08/17/04 COVANSYS CORP MI X 08/13/04 CROMPTON CORP DE X X 08/16/04 CWABS Asset Backed Certificates Trust DE X 07/30/04 CWMBS INC DE X X 05/27/04 DATA SYSTEMS & SOFTWARE INC DE X X 08/13/04 DATARAM CORP NJ X X 08/17/04 DATATRAK INTERNATIONAL INC OH X 08/10/04 DAYTON SUPERIOR CORP OH X X 08/17/04 DEERE & CO DE X X X 08/17/04 DEERE JOHN CAPITAL CORP DE X X X 08/17/04 DIAMOND OFFSHORE DRILLING INC DE X X 08/16/04 DICKS SPORTING GOODS INC DE X X 08/17/04 DIGITAL RECORDERS INC NC X 08/16/04 DIGITAL VIDEO SYSTEMS INC DE X X 08/17/04 DIVIDEND CAPITAL TRUST INC MD X X 06/03/04 AMEND DIXIE GROUP INC TN X 08/17/04 DND TECHNOLOGIES INC NV X X 08/17/04 DONEGAL GROUP INC DE X X 08/17/04 DYNEX CAPITAL INC VA X X 06/30/04 EL PASO CORP/DE DE X 08/17/04 EMC INSURANCE GROUP INC IA X 08/17/04 EMCLAIRE FINANCIAL CORP PA X X 08/13/04 ENDOCARE INC DE X X 08/17/04 ENESCO GROUP INC IL X 08/16/04 ENSCO INTERNATIONAL INC DE X 08/16/04 ENZON PHARMACEUTICALS INC DE X X 08/17/04 EPIC FINANCIAL CORP NV X X X X X 08/02/04 ESSENTIAL REALITY INC NV X X 08/17/04 ESTEE LAUDER COMPANIES INC DE X 06/30/04 EYE CARE INTERNATIONAL INC DE X X 08/16/04 FEMALE HEALTH CO WI X X 08/16/04 FIRST FRANKLIN MORTGAGE LOAN TRUST 20 DE X X 08/16/04 FIRST MERCHANTS CORP IN X X 08/17/04 FIRST SOUTHERN BANCSHARES INC/DE DE X X 08/16/04 FIRST UNION NATIONAL BANK COM MORT PA NC X 08/12/04 FIRST VIRTUAL COMMUNICATIONS INC DE X X X 08/11/04 FLORIDA EAST COAST INDUSTRIES INC FL X X 08/17/04 FOOTSTAR INC DE X 08/16/04 FRONT PORCH DIGITAL INC NV X X 08/17/04 G&K SERVICES INC MN X X 08/17/04 GAMESTOP CORP DE X X 08/17/04 GARDNER DENVER INC DE X 08/16/04 GENETRONICS BIOMEDICAL CORP X X 08/13/04 GENTEK INC DE X 08/17/04 GENZYME CORP MA X X 08/17/04 GeoPharma, Inc. FL X X 08/16/04 GLADSTONE COMMERCIAL CORP MD X 08/05/04 GOVERNMENT PROPERTIES TRUST INC X 08/16/04 GRAND TOYS INTERNATIONAL INC NV X 08/17/04 GRANT PARK FUTURES FUND LIMITED PARTN IL X 08/17/04 GREAT WESTERN LAND RECREATION INC NV X 08/17/04 Greenwich Capital Commercial Funding X 08/12/04 GULFPORT ENERGY CORP DE X X 08/16/04 GYMBOREE CORP DE X X X 08/17/04 HALLIBURTON CO DE X X 08/17/04 HALLWOOD GROUP INC DE X X 08/16/04 HANCOCK JOHN LIFE INSURANCE CO MA X X 08/06/04 HARLEYSVILLE NATIONAL CORP PA X X 08/16/04 HEALTHSOUTH CORP DE X X 08/17/04 HERSHEY FOODS CORP DE X X 08/13/04 HOME DEPOT INC DE X 08/17/04 HOME EQUITY MORTGAGE PASS-THROUGH CER DE X 07/29/04 HOMESTAR MORTGAGE ACCEPTANCE CORP DE X X 08/17/04 HUFFY CORP OH X X 08/13/04 HUMANA TRANS SERVICES HOLDING CORP DE X X 05/07/04 AMEND IMPAC MORTGAGE HOLDINGS INC MD X 08/16/04 INDUSTRIES INTERNATIONAL INC NV X 08/17/04 INDYMAC MBS INC X X 08/17/04 INFORMATION ANALYSIS INC VA X X X 08/16/04 INFRASOURCE SERVICES INC DE X 08/11/04 INTEGRATED ELECTRICAL SERVICES INC DE X X 08/17/04 INTELLIGROUP INC NJ X X 08/17/04 INTERMOST CORP UT X X 08/10/04 INTERNET COMMERCE CORP DE X X 06/22/04 AMEND INTERSTATE HOTELS & RESORTS INC DE X X 08/17/04 ISECURETRAC CORP DE X 08/16/04 J NET ENTERPRISES INC NV X X 06/02/04 AMEND J.P.Morgan Chase Commercial Mortgage DE X 08/12/04 KEY ENERGY SERVICES INC MD X X 08/13/04 KEYSTONE CONSOLIDATED INDUSTRIES INC DE X 08/16/04 KOSAN BIOSCIENCES INC CA X 08/13/04 KRAMONT REALTY TRUST MD X X 08/16/04 KRISPY KREME DOUGHNUTS INC NC X 08/16/04 LA QUINTA CORP DE X 08/16/04 LANTRONIX INC DE X X 08/13/04 LEUCADIA NATIONAL CORP NY X 08/17/04 LIBBEY INC DE X 08/17/04 LMI AEROSPACE INC MO X 08/16/04 LOGAN COUNTY BANCSHARES INC WV X 08/10/04 LOJACK CORP MA X X 08/17/04 LONE STAR STEAKHOUSE & SALOON INC DE X X 08/17/04 LOUISIANA-PACIFIC CORP DE X 08/17/04 LYNCH INTERACTIVE CORP DE X X 06/30/04 MAINE & MARITIMES CORP X 08/17/04 MAJOR AUTOMOTIVE COMPANIES INC NV X X 08/16/04 MARCONI CORP PLC X0 X 08/17/04 MASTEC INC FL X 08/11/04 MASTR Asset Securitization Trust 2004 DE X 08/17/04 MAXIMUS INC VA X 08/17/04 MAYTAG CORP DE X 08/17/04 ME PORTFOLIO MANAGEMENT LTD SMHL GLOB X X 08/09/04 ME PORTFOLIO MANAGEMENT LTD SMHL GLOB X X 08/09/04 MEDIS TECHNOLOGIES LTD DE X X 08/17/04 MERCANTILE BANK CORP MI X X 08/16/04 MERRIMAC INDUSTRIES INC DE X X 08/17/04 MESTEK INC PA X X 08/17/04 METROCORP BANCSHARES INC X X 08/17/04 METRON TECHNOLOGY N V X X 08/16/04 MOLIRIS CORP FL X X 08/16/04 MONARCH CASINO & RESORT INC NV X 07/26/04 AMEND MONEYFLOW SYSTEMS INTERNATIONAL INC A0 X 08/16/04 MORGAN GROUP HOLDING CO X 06/30/04 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 08/16/04 Morgan Stanley Mortgage Loan Trust 20 DE X X 05/28/04 MULTI FINELINE ELECTRONIX INC X X 08/16/04 NACCO INDUSTRIES INC DE X X X 08/17/04 NATIONAL COAL CORP FL X X 08/13/04 NATIONAL VISION INC GA X 08/16/04 NETBANK INC GA X X 08/16/04 NETOPIA INC DE X X X 08/17/04 NETWORK APPLIANCE INC CA X 08/17/04 NEW CENTURY EQUITY HOLDINGS CORP DE X X 08/16/04 NEW CENTURY FINANCIAL CORP DE X X 08/11/04 NICHOLAS FINANCIAL INC FL X X 08/17/04 NIKU CORP DE X X 08/17/04 NORFOLK SOUTHERN CORP VA X X 08/17/04 NORTEL NETWORKS CORP X X 08/17/04 NORTEL NETWORKS LTD X X 08/17/04 NORTHERN BORDER PARTNERS LP DE X X 08/17/04 NORTHWEST PIPE CO OR X X 08/17/04 NTS PROPERTIES IV KY X 08/17/04 NTS PROPERTIES V MD X 08/17/04 NTS PROPERTIES VI MD X 08/17/04 NTS PROPERTIES VII FL X 08/17/04 NUI CORP /NJ/ NJ X X 08/17/04 OVERLAND STORAGE INC CA X 08/13/04 PANAMSAT CORP /NEW/ DE X X 08/17/04 PARALLEL PETROLEUM CORP DE X X 08/17/04 PATHFINDER BANCORP INC DE X X 06/30/04 AMEND PATIENT INFOSYSTEMS INC DE X X 08/16/04 PENNSYLVANIA COMMERCE BANCORP INC X 08/17/04 PETROLEUM DEVELOPMENT CORP NV X 08/16/04 PHAR MOR INC PA X 08/02/04 PHARSIGHT CORP CA X X 08/17/04 PORTA SYSTEMS CORP DE X X 08/12/04 PORTEC RAIL PRODUCTS INC WV X X 08/17/04 PPL ENERGY SUPPLY LLC X X 08/17/04 PROCERA NETWORKS INC NV X X 08/13/04 PROLONG INTERNATIONAL CORP NV X X 08/13/04 PROTEIN POLYMER TECHNOLOGIES INC DE X X 08/17/04 PROVENA FOODS INC CA X X 08/17/04 PROVINCE HEALTHCARE CO DE X X 08/16/04 PROXYMED INC /FT LAUDERDALE/ FL X X 08/11/04 QNB CORP PA X X 08/17/04 QUIXOTE CORP DE X X X 08/16/04 RAM VENTURE HOLDINGS CORP FL X 08/16/04 RANGE RESOURCES CORP DE X X 06/23/04 AMEND RAPTOR NETWORKS TECHNOLOGY INC X 08/12/04 RCN CORP /DE/ DE X 08/17/04 RELOCATE 411 COM INC / DE X X 08/12/04 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X X 08/17/04 REVA INC CO X 07/05/04 ROUGE INDUSTRIES INC DE X X 08/11/04 RSI HOLDINGS INC NC X X 08/16/04 S&T BANCORP INC PA X 08/16/04 SAFECO CORP WA X X 08/02/04 SAKS INC TN X X 08/17/04 SAVOY RESOURCES CORP CO X 08/17/04 SECURITY CAPITAL CORP/DE/ DE X X 08/13/04 SENOMYX INC DE X 08/12/04 SERVOTRONICS INC /DE/ DE X 08/16/04 SHIRE PHARMACEUTICALS GROUP PLC X X 08/17/04 SINGING MACHINE CO INC DE X X 08/16/04 SKYTERRA COMMUNICATIONS INC DE X X 08/17/04 SLC STUDENT LOAN RECEIVABLES I INC DE X X 07/31/04 SOLECTRON CORP DE X 08/16/04 SOUTHERN COMMUNITY BANCSHARES INC /GA GA X X 08/17/04 SOUTHWESTERN ENERGY CO AR X X 08/17/04 SPORTS CLUB CO INC DE X X 08/16/04 ST JUDE MEDICAL INC MN X 08/16/04 STAAR SURGICAL COMPANY DE X 08/13/04 STAGE STORES INC NV X X 08/16/04 STAPLES INC DE X 08/17/04 STORAGE COMPUTER CORP DE X X 08/17/04 STRATEGIC DISTRIBUTION INC DE X 08/16/04 SURETY CAPITAL CORP /DE/ DE X 08/16/04 SVB FINANCIAL SERVICES INC NJ X 08/13/04 TANKLESS SYSTEMS WORLDWIDE INC NV X 08/06/04 TELEDYNE TECHNOLOGIES INC DE X 06/18/04 AMEND TELTRONICS INC DE X X 06/30/04 THAXTON GROUP INC SC X X 08/03/04 TJX COMPANIES INC /DE/ DE X X 08/17/04 TOO INC DE X X 08/17/04 TOREADOR RESOURCES CORP DE X 08/17/04 TRAVIS BOATS & MOTORS INC TX X X 08/17/04 TRC COMPANIES INC /DE/ DE X X 08/17/04 TRESTLE HOLDINGS INC DE X X 08/16/04 TRUSTCO BANK CORP N Y NY X 08/17/04 U S RESTAURANT PROPERTIES INC MD X X 08/09/04 UNITED RETAIL GROUP INC/DE DE X 07/31/04 US GLOBAL NANOSPACE INC DE X X 08/13/04 US ONCOLOGY INC DE X X 08/13/04 USAA ACCEPTANCE LLC TRUST 2004-1 X 07/31/04 USAA AUTO OWNER TRUST 2004-2 X 07/31/04 UTAH MEDICAL PRODUCTS INC UT X 08/16/04 UTI WORLDWIDE INC X X 08/16/04 VFINANCE INC DE X 08/17/04 VIEWCAST COM INC DE X X 08/16/04 VITAL SIGNS INC NJ X 08/12/04 VOLT INFORMATION SCIENCES, INC. NY X X 08/02/04 WaMu Mortgage Pass-Through Certificat DE X X 08/17/04 AMEND WARP TECHNOLOGY HOLDINGS INC NV X X 08/17/04 WASTE SERVICES, INC. A6 X 08/16/04 WELLCARE HEALTH PLANS, INC. DE X X 06/03/04 WELLS FARGO ASSET SECURITIES CORP DE X X 01/29/04 WELLS FARGO ASSET SECURITIES CORP DE X X 12/23/03 WELLS REAL ESTATE INVESTMENT TRUST II MD X X 08/04/04 WILLIAMS COMPANIES INC DE X X 08/17/04 WILLIS GROUP HOLDINGS LTD D0 X X 08/17/04 WILSONS THE LEATHER EXPERTS INC MN X X X 08/17/04 WIND RIVER SYSTEMS INC DE X 08/17/04 WINDSWEPT ENVIRONMENTAL GROUP INC DE X X X X 08/02/04 WORKSTREAM INC X X 08/13/04 WRC MEDIA INC DE X 08/17/04 TRIMAS CORP DE X X 08/11/04