SEC NEWS DIGEST Issue 2002-44 March 6, 2002 COMMISSION ANNOUNCEMENTS CHAIRMAN PITT TO TESTIFY Chairman Harvey L. Pitt will testify before the Subcommittee on Commerce, Justice, State, and the Judiciary of the Senate Committee on Appropriations on Thursday, March 7 at 10:00 a.m. concerning Appropriations for Fiscal Year 2003. The hearing will be held in Room 253 of the Senate Russell Building. ADDITIONAL PUBLIC APPEARANCES OF SENIOR COMMISSION OFFICIALS - MARCH 2002 The following are additions to the schedule of public appearances for March 2002 by senior SEC officials. For additional information on events hosted by groups other than the Commission, please call the contact numbers listed. As events are subject to change, please confirm them with the SEC's Office of Public Affairs or the sponsoring organizations. When: Sunday, March 10 - Tuesday, March 12 Who: Lori Richards, Director, Office of Compliance Inspections and Examinations What: SIA Compliance and Legal Division Annual. Seminar Where: Palm Desert, CA Contact: Irene Saulisbury Jan Paulsson (518) 785-0721 When: Sunday, March 24 - Wednesday, March 27 Who: Lori Richards, Director, Office of Compliance Inspections and Examinations What: 2002 Mutual Funds and Investment Management Conference Where: Orlando, Florida Contact: Jane Forsythe, (202) 326-5934 ENFORCEMENT PROCEEDINGS SEC ORDERS SUSPENSION OF KEVIN ANDERSEN, C.P.A., FOR IMPROPER AUDITING OF ITEX CORPORATION FINANCIAL STATEMENTS The Commission, on March 5, entered an order instituting proceedings pursuant to Rule 102(e)(1) of the Commission's Rules of Practice, making findings, and imposing sanctions against Kevin R. Andersen, C.P.A. (Andersen) for improper professional conduct in his audits of Itex Corporation (Itex). Simultaneously with the entry of the Order, the Commission accepted Andersen's settlement offer in which, without admitting, except as to jurisdiction, or denying the findings of the Order, he consents to its entry, which denies him the privilege of appearing or practicing before the Commission as an accountant, but provides that he may request that the Commission consider his reinstatement three years from the entry of the Order. The Order finds that Itex, a barter exchange operator, improperly reported various principal barter transactions on its books and in its public filings. Using barter credits, known as Itex trade dollars, which may only be spent on the Itex exchange, Itex engaged in millions of "dollars" in principal barter transactions, which were recorded at values far in excess of the fair market value of the goods or services involved. As a consequence of these transactions, Itex materially overstated its revenue for the years 1994 through 1997. The barter deals involved difficult-to-value assets, such as artwork, andpre-paid advertising due bills, and certain securities in public companies. Itex's inclusion of these valuations in its audited financial statements, made without determining the fair market value of the assets involved, failed to comply with Accounting Principles Board Opinion No. 29 "Accounting for Non-monetary Transactions." In settling a related civil action, Itex consented to the entry of an injunction enjoining it from violating the antifraud, registration, and reporting provisions of the securities laws, and ordering it to restate certain financial statements during the period in question. SEC v. Itex Corporation, Terry L. Neal, Michael T. Baer, Graham H. Norris, Cynthia Pfaltzgraff and Joseph M. Morris, CV 99-1361 BR (D. Ore. September 27, 1999); LR- 16305 (announcing complaint); LR 34-16437 (settlement with Itex). The Order finds that Andersen, as auditor of Itex's financial statement for fiscal years 1994 through 1997, engaged in improper professional conduct by, among other things, failing to contact Itex's prior auditor at the outset of his engagement, in contravention of Statement on Auditing Standards No. 7. The Order also finds that Andersen failed to exercise appropriate professional skepticism concerning Itex's large, and often stand-alone material, barter transactions. As a result of these and other audit failures, the Commission found that Andersen engaged in improper professional conduct within the meaning of Rule 102(e)(1)(ii) of the Commission's Rules of Practice and denied him the privilege of appearing or practicing before the Commission as an accountant, but provided that he may request that the Commission consider his reinstatement three years from the entry of the Order. Andersen consented to the sanction and the entry of the Order without admitting or deny the findings therein, other that admitting the Commission's jurisdiction. For more information concerning the related civil action see the following litigation releases: LR-16430 (settlement with Joseph Morris); LR-16536 (settlements with Graham Norris and Cynthia Pfaltzgraff); LR-16708 (settlement with Terry Neal); and LR-16841 (settlement with Michael Baer). All of these releases are available at the Commission's website at http://www.sec.gov/enforce/litig.htm. (Rel. 34-45502; AAE Rel. 1510; File No. 3-10714) SEC SUES FORMER TELXON CFO KEN HAVER FOR ACCOUNTING FRAUD; TELXON AND TWO FORMER OFFICERS CONSENT TO CEASE-AND-DESIST ORDER The Commission announced that it has sued Kenneth W. Haver, the former Chief Financial Officer of Telxon Corp., for fraud in connection with the company's financial statements and earnings press release for the quarter ended September 30, 1998. The action alleges that Haver, age 43, of Akron, Ohio, intentionally or recklessly caused Telxon to improperly recognize revenue of $23.1 million from three significant transactions. Haver's improper conduct inflated Telxon's quarterly revenues by 23% and quarterly profits by 270%, from a loss of $7.3 million to a falsely stated profit of $4.1 million. The suit also alleges that Haver aided and abetted reporting, books and records, and record keeping violations by Telxon related to the September 1998 quarter and related to additional violations by Telxon from its two previous fiscal years, involving a further $16.6 million of profits that were restated. Telxon is headquartered in Akron, Ohio and, prior to being acquired by another company in December 2000, was a leading manufacturer of hand held computers and related systems. The Commission's complaint, filed in the U.S. District Court for the Northern District of Ohio, alleges that Haver's fraudulent actions took place shortly after Telxon had rejected merger offers from a competitor. One of the September 1998 transactions involved a $2 million sale of software that was not yet written. A second transaction involved a $7 million lease-purchase by a near-bankrupt customer and Haver's agreement, on Telxon's behalf, to guarantee the customer's lease payments. The third transaction involved a $14.1 million "sale" to a financing company and Haver's agreement, on Telxon's behalf, to accept unlimited return of the product. The $16.6 million in profits restated for Telxon's fiscal years prior to September 1998 concerned Haver's failure, as Chief Financial Officer, properly to account for several customers that had delayed or disputed various payments due Telxon. In a related action, the Commission also announced that on March 5, it instituted, and settled, an administrative proceeding against Telxon and two of its former officers: Gary L. Grand, 38, of Munroe Falls, Ohio, and James G. Cleveland, 49, of Hudson, Ohio. Grand was the company's Controller and Cleveland was the Vice President for North America (Sales). Without admitting or denying the factual findings in the Commission's order, Telxon, Grand and Cleveland each consented to the issuance of a Commission order which finds that Telxon violated the reporting, books and records, and record keeping provisions of the securities laws, that Grand and Cleveland each was a cause of Telxon's violations, and that Grand and Cleveland each violated Rule 13b2-1 under the Securities Exchange Act. Telxon, Grand and Cleveland were further ordered to cease and desist from committing or causing such violations. [SEC v. Kenneth W. Haver, U.S. District Court for the Northern District of Ohio, Akron Division, Docket No. 5:02CV414] (LR-17394, AAE Rel. 1512); (In the Matter of Telxon Corp., Gary L. Grand and James G. Cleveland, Administrative Proceeding Rel. 34-45507; AAE Rel. 1511; File No. 3-10715) JUDGMENTS ENTERED AGAINST W. JEFFREY KRAMER, RICHARD PULLING, JR., KEITH E. C. PULLING AND LUCIEN YOKANA The United States District Court for the District of New Jersey has entered final judgments imposing permanent injunctive and other relief against three defendants in a case alleging insider trading by John S. Kramer, W. Jeffrey Kramer, Richard K. Pulling, Jr. and Keith E. C. Pulling. The Court also entered a final judgment against one of the five relief defendants in the action. The Court entered final judgments against defendants Jeffrey Kramer, Richard Pulling and Keith Pulling by consent on February 25, 2002, permanently enjoining these defendants from violating Sections 10(b) and 14(e) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5 and 14e-3 thereunder. The judgment against Jeffrey Kramer further orders that he pay disgorgement of $103,212, prejudgment interest of $11,656, and a civil penalty of $154,818. Similarly, the judgments against Richard and Keith Pulling order that they pay disgorgement of $52,387 and $30,450, prejudgment interest of $5,938 and $3,505, and civil penalties of $52,387 and $30,450, respectively. The Court also entered a final judgment by consent against relief defendant Lucien D. Yokana on February 25, 2002. The judgment orders Yokana to disgorge $32,450 and pay prejudgment interest of $2,649. The Commission alleged that John Kramer, Jeffrey Kramer, Richard Pulling and Keith Pulling violated Sections 10(b) and 14(e) of the Exchange Act and Rules 10b-5 and 14e-3 by purchasing the stock of Justin Industries, Inc. and Republic Group, Inc. while in possession of material nonpublic or "inside" information concerning potential business combinations involving these companies. It further alleged that, as a result of trading by defendant John Kramer, the relief defendants were in possession of illegal trading profits to which they had no legitimate claim. [SEC v. John S. Kramer, W. Jeffrey Kramer, Richard K. Pulling, Jr. and Keith E. C. Pulling, Defendants, and Nancy Kramer, Elizabeth Kramer Whitney, Lucien D. Yokana, Northeast Investment Properties and Vermont Capital Investors, Relief Defendants, Civil Action No. 02-690 (MLC), U.S. District Court, District of New Jersey] (LR-17391) DANIEL MARCUS BOYD, III PERMANENTLY ENJOINED AND ORDERED TO PAY CIVIL PENALTY OF $147,725.02 The Commission announced that on February 28, 2002, the Honorable Richard L. Voorhees of the United States District Court for the Western District of North Carolina entered a permanent injunction against Daniel Marcus Boyd, III, the former chairman and chief executive officer of Carolina First Bancshares, Inc., enjoining Boyd from violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Court's order also directed Boyd to pay a civil penalty of $147,725.02. Boyd consented to entry of the permanent injunction and the imposition of civil penalties without admitting or denying the allegations in the Commission's complaint. The complaint, filed on September 20, 2000, alleged that in November 1997 Boyd began to examine Community Bank & Trust Company as a possible acquisition target for Carolina First. Simultaneously, Boyd began a program of purchasing shares in Community Bank for himself and members of his family through direct negotiations with Community Bank shareholders. The complaint alleged that Boyd omitted to tell the shareholders that he was the chairman and CEO of Carolina First and omitted to tell them that he was discussing a possible acquisition of Community Bank by Carolina First with officers and directors of Community Bank. Previously, Boyd made a rescission offer to the Community Bank shareholders from whom he had purchased shares and, in April 1999, pled guilty to two misdemeanor counts of North Carolina state securities fraud. See also: Lit. Release No. 16715 (September 20, 2000). [SEC v. Daniel Marcus Boyd, III, Civil Action No. 5:00CV144- V, W.D.N.C.] (LR-17392) SEC v. MAKE IT REEL PRODUCTIONS, INC., JOSEPH RUBBO, AND PETER RAGOFSKY The Commission announced that on March 4, Defendants Make It Reel Productions, Inc. (MIR), Joseph Rubbo (Rubbo), and Peter D. Ragofsky (Ragofksy) consented to preliminary injunctions against future violations of the antifraud and registration provisions of the federal securities laws. MIR, Rubbo, and Ragofsky consented to the preliminary injunctions without admitting or denying the allegations in the Commission's complaint. The preliminary injunction orders also continue an asset freeze that had been issued previously against MIR. In its complaint, filed on February 21, 2002, the Commission alleges as follows: From at least June 2001 through the date of the Complaint, the Defendants conducted a fraudulent unregistered $90 million offering of MIR securities over the Internet. In connection with this offering, MIR and Rubbo maintained an Internet web-site that solicited investors to purchase shares of "Class A Preferred Stock" in MIR. MIR's web-site contained numerous false statements concerning, among other things, MIR's rights to a movie project entitled "New Horizons" purportedly starring Tom Cruise and Catherine Zeta-Jones. In fact, MIR never had any rights to "New Horizons" and neither Tom Cruise or Catherine Zeta- Jones had made any commitments to the "New Horizons" project. MIR's web- site also directed investors to salespersons who solicited them to purchase securities in MIR. One such salesperson, Ragofksy, made baseless predictions about the potential returns that investors would receive from MIR and touted his "Wall Street" experience without disclosing that he had been barred from the brokerage industry by the NASD. The Commission's complaint charges the Defendants with violations of Sections 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The Commission's complaint also seeks permanent injunctions prohibiting future violations of the securities laws, disgorgement, and civil penalties. On February 21, 2002, the Commission obtained emergency relief, which included an order temporarily restraining the Defendants from violating the provisions of the federal securities laws described above. [SEC v. Make It Reel Productions, Inc., Joseph Rubbo and Peter D. Ragofsky, 02 CV 60255, SDFL, WDF] (LR-17393) SEC SUES HUGO VILLA AND U.S BROKER-DEALER MULTINVESTMENTS, INC. FOR INSIDER TRADING; DEFENDANTS TO PAY OVER $1.5 MILLION IN DISGORGEMENT AND PENALTIES On March 6, the Commission filed a settled civil injunctive action in the United States District Court for the Southern District of New York, alleging that Hugo Salvador Villa Manzo (Villa) a Mexican businessman, and Multinvestments, Inc. (Multinvestments), a U.S. broker-dealer based in San Antonio, Texas, engaged in highly lucrative insider trading prior to the June 28, 1999 public announcement that Nalco Chemical Company would be acquired by Suez Lyonnaise des Eaux, a French company. Villa is the Chairman and part-owner of MultiValores Grupo Financiero, S.A. de C.V., a Mexican public company that indirectly owns Multinvestments, and in 1999 was the Chairman of Multinvestments. The Commission's complaint alleges that Villa was tipped by Jose Luis Ballesteros, a director of Nalco who has since died. The complaint specifically alleges that Jose Luis Ballesteros violated his fiduciary duties to Nalco by providing Villa with material, nonpublic information about the proposed acquisition by Suez. In response to this tip, Villa instructed one of his senior colleagues at Multinvestments to buy Nalco stock for Multinvestments' proprietary account. Pursuant to Villa's instructions, Multinvestments, through its proprietary account, purchased 50,000 Nalco shares for $2,015,625. In purchasing Nalco shares, Multinvestments used margin privileges and also used the maximum amount available in its proprietary account without violating the firm's net capital requirements. On June 28, 1999, Nalco and Suez jointly announced that they had signed a definitive merger agreement, calling for Suez to pay $53.00 per Nalco share, representing a $10.50 premium over the June 25 closing price of $42.50. The complaint alleges that on June 28, 1999, Multinvestments sold 40,000 Nalco shares at $51.50 and, on the following day, sold the remaining 10,000 Nalco shares at $51.75 per share. As a result of these transactions, unlawful profits totaling $558,750 were realized. Without admitting or denying the allegations of the Commission's complaint, Villa and Multinvestments have consented to pay a total of $1,503,471.83, representing disgorgement of $558,750, prejudgment interest in the amount of $106,596.83, and a one and one half-time penalty of $838,125. In addition, Villa and Multinvestments have consented to the entry of a permanent injunction prohibiting them from further violations of Sections 10(b) and 14(e) of the Securities Exchange Act of 1934, and Rules 10b-5 and 14e-3 thereunder. Villa has also agreed to be barred from the securities industry. SEC v. Hugo Salvador Villa Manzo and Multinvestments, Inc., Civil Action No. 02CV 1766 (S.D.N.Y.)(filed March 6, 2002); Litigation Release No. 17395 (March 6, 2002). This is the third action filed by the Commission arising out of trading in the securities of Nalco. In two separate actions filed on May 8, 2001 and February 7, 2002, the Commission filed complaints alleging that Jose Luis Ballesteros also purchased Nalco stock and tipped others. Defendants named in the first action purchased 263,329 Nalco shares at a cost of over $9.8 million and made illegal profits of more than $3.7 million. SEC v. Jorge Eduardo Ballesteros Franco, et al., Civil Action No. 01CV 3872 (JGK) (S.D.N.Y.) (filed May 8, 2001); SEC Press Release No. 2001-43 (May 8, 2001). The defendants named in the second action invested over $1.8 million in Nalco stock and made illegal profits of $776,725. SEC v. Pablo Escandon Cusi and Lori Ltd., Civil Action No. 02CV 0971 (S.D.N.Y.) (filed February 7, 2002); Litigation Release No. 17356 (February 7, 2002). All told, the settling defendants in all three actions have agreed to pay over $7.9 million to settle SEC charges. The Commission's claims against two of the individual defendants (and the entities through which they traded) in the May 8, 2001 action are not settled. The Commission wishes to thank the United States Attorney's Office for the Southern District of New York, the U.S. Customs Service, the Swiss Federal Office of Justice, the New York Stock Exchange and the Isle of Jersey Financial Services Commission for their cooperation and assistance in this matter. The Commission is continuing its investigation in this matter. [SEC v. Hugo Salvador Villa Manzo and Multinvestments, Inc., Civil Action No. 02CV 1766 (S.D.N.Y.)] (LR-17395) COMMISSION SUES DAVID LESTER FOR FRAUDULENT INTERNET PUMP AND DUMP SCHEME The Commission today filed a settled action in the United States District Court for the District of Columbia against David Allen Lester, a resident of Dayton, Tennessee, alleging that Lester engaged in an illegal Internet pump and dump scheme. The complaint alleges that Lester, using an alias, transmitted at least four fraudulent, spam e- mails for the purpose of manipulating the securities of Hayes Corporation (Hayes) and ChatCom, Inc. (ChatCom), during the period beginning July 28, 1999 and ending August 10, 1999. A single message about Hayes, and the first of three messages concerning ChatCom, contained materially false information intended to make the recipient believe that the stock price of each company was going to skyrocket. The complaint specifically alleges that Lester sent his false e-mails in the hopes of fooling the recipient into thinking that he or she had accidentally been copied on a private e-mail between two other persons. According to the complaint, Lester wanted to make the spam e-mails seem believable and intended for the recipients to purchase the stock of Hayes and ChatCom. Lester's scheme was designed to drive up the stock price and thus provide him the opportunity to sell at a profit the stock that he had previously purchased. With respect to Hayes, Lester sent a single e-mail falsely claiming that Hayes was about to announce a deal with AT&T to make all the cable modems for AT&T, Comcast, and Microsoft. Lester sent this e-mail to a large number of persons using a mass-mailing program that he had previously downloaded from the Internet. Lester's fraudulent July 28, 1999 spam e-mail concerning Hayes had a material impact on its stock price and trading volume. Over the next trading day, the closing price of Hayes' stock more than doubled, its market capitalization increased by over $1 million, and its trading volume spiked 77-fold. The complaint further alleges that Lester took steps to hide his identity. He created a fictitious pseudonym and disguised the spam e- mails with a forged message header to make it appear that the pseudonym had sent the messages. He also transmitted the fraudulent spams through the e-mail accounts of two persons for whom he had installed AOL accounts. At the time, Lester was a part-time computer network installer through his company, Chattanooga Business Systems. While installing those customers' AOL accounts, he had kept their passwords. Simultaneously with the filing of the complaint, Lester consented, without admitting or denying the allegations of the Commission's complaint, to the entry of a final judgment that permanently enjoins him from violating the antifraud provisions contained within Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 promulgated thereunder, but which does not impose a monetary penalty based upon his sworn Statement of Financial Condition and other documents submitted to the Commission. [SEC v. David Allen Lester, Civil Action No. 02CV 0424 (D.D.C.)] (LR- 17396) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The 12th Amendment to the proposed rule change (SR-NASD-98-26) filed by the National Association of Securities Dealers to amend its rules to extend it short sale rule and suspend its primary market maker standards through December 15, 2002, has been approved. Publication of the notice is expected to appear in the Federal Register during the week of (Rel. 34-45499) PROPOSED RULE CHANGES A proposed rule change has been filed by the National Association of Securities Dealers (SR-NASD-2002-28) under Section 19(b)(1) of the Securities Exchange Act of 1934 amending the 7000 Series of the NASD Rules to designate transaction and quotation related fees applicable to activities in the NASD's Alternative Display Facility. Publication of the proposal is expected in the Federal Register during the week of March 11. (Rel. 34-45501) The National Association of Securities Dealers, through its subsidiary The Nasdaq Stock Market, Inc., has filed a proposed rule change (SR-NASD- 2002-18) relating to member transaction fees. Publication of the proposal is expected in the Federal Register during the week of March 11. (Rel. 34-45506) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change filed by the National Association of Securities Dealers to extend a pilot program making available certain Nasdaq services and facilities until 6:30 P.M. Eastern Time (SR-NASD-2002-29) 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 11. (Rel. 34-45503) CORRECTION An incorrect summary appeared in yesterday's issue of the Digest for (Rel. 34-45490). The summary should have read as follows: PROPOSED RULE CHANGE The Commission issued notice of filing of a proposed rule change (SR-CBOE-2001-70) submitted under Rule 19b-4 of the Securities Exchange Act of 1934 by the Chicago Board Options Exchange relating to the dissemination of options quotations with size. Publication of the proposal is expected in the Federal Register during the week of March 4. (Rel. 34-45490) 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 SCOTTISH ANNUITY & LIFE HOLDINGS LTD, GRAND PAVILION COMMERCIAL CENTRE, 802 WEST BAY RD GEORGE TOWN GRAND CAYMAN, GRAND CAYMAN CAYMAN, E9, 00000, 3459492800 - 0 ($79,875,000.00) Equity, (File 333-83696 - Mar. 5) (BR. 01) S-1 FIRST HORIZON PHARMACEUTICAL CORP, 660 HEMBREE PARKWAY, SUITE 106, ROSWELL, GA, 30076, 0 ($156,414,375.00) Equity, (File 333-83698 - Mar. 5) (BR. 01) S-8 DRS TECHNOLOGIES INC, 3RD FLOOR, 5 SYLVAN WAY, PARSIPPANY, NJ, 07054, 9738981500 - 1,875,000 ($71,728,125.00) Equity, (File 333-83700 - Mar. 5) (BR. 05) S-8 UNIVERSAL MEDIA HOLDINGS INC, 540 NORTH AVENUE, SUITE 3C, UNION, NJ, 07083, 6318639898 - 500,000 ($7,500.00) Debt Convertible into Equity, (File 333-83706 - Mar. 5) (BR. 09) SB-2 ADVANCED COMMUNICATIONS TECHNOLOGIES INC, 19200 VON KARMAN, SUITE 500, IRVINE, CA, 92612, 9496225566 - 79,828,683 ($10,377,729.00) Equity, (File 333-83710 - Mar. 5) (BR. 08) S-8 COVANCE INC, 210 CARNEGIE CENTER, PRINCETON, NJ, 08540, 6094524440 - 200,000 ($36,060,000.00) Equity, (File 333-83712 - Mar. 5) (BR. 01) S-8 GALA HOSPITALITY CORP, 6230 FARIVIEW ROAD, SUITE 102, CHARLOTTE, NC, 28210, 7045408138 - 4,800,000 ($480,000.00) Equity, (File 333-83714 - Mar. 5) (BR. 05) F-3 INFINEON TECHNOLOGIES AG, ST MARTIN STRASSE, D-81541, MUNICH, GERMANY, I9, 00000, 0 ($1,500,000,000.00) Other, (File 333-83720 - Mar. 5) (BR. 05) S-8 ELECTRONIC IDENTIFICATION INC, 1200 W PENDER ST SUITE 411, VANCOUVER BRITISH COLUMBIA, CANADA V6E 2S9, A1, 00000, 3102295722 - 2,490,000 ($323,700.00) Equity, (File 333-83726 - Mar. 5) (BR. 09) S-1 OVERSTOCK COM INC, 6322 SOUTH 3000 EAST, STE 100, SALT LAKE CITY, UT, 84121, 8019473100 - 0 ($36,800,000.00) Equity, (File 333-83728 - Mar. 5) (BR. ) S-8 METASOLV INC, 5560 TENNYSON PKWY, PLANO, TX, 75024, 9724038300 - 704,106 ($4,266,882.00) Equity, (File 333-83730 - Mar. 5) (BR. 03) S-8 METASOLV INC, 5560 TENNYSON PKWY, PLANO, TX, 75024, 9724038300 - 5,391,666 ($32,673,495.00) Equity, (File 333-83732 - Mar. 5) (BR. 03) S-8 MEDICAL TECHNOLOGY & INNOVATIONS INC /FL/, 615 CENTERVILLE ROAD, LANCASTER, PA, 17601, 7178926770 - 500,000 ($600,000.00) Equity, (File 333-83744 - Mar. 5) (BR. 05) S-8 WALLSTREET REVIEW INC, 4701 N FEDERAL HIGHWAY STE 370, B-9, LIGHTHOUSE POINT, FL, 33064, 9547845044 - 3,000,000 ($630,000.00) Equity, (File 333-83746 - Mar. 5) (BR. 04) S-3 BRIO SOFTWARE INC, 4980 GREAT AMERICA PARKWAY, SANTA CLARA, CA, 95054, 4084967400 - 0 ($15,343,354.88) Equity, (File 333-83752 - Mar. 5) (BR. 03) S-8 OCUMED GROUP INC, 75 LINCOLN HIGHWAY, ROUTE 27 2ND FLOOR, ISELIN, NJ, 08830, 7326039456 - 1,177,000 ($706,200.00) Other, (File 333-83754 - Mar. 5) (BR. 09) S-8 FNB CORP/FL/, F.N.B. CENTER, 2150 GOODLETTE ROAD NORTH, NAPLES, FL, 34102, 941-262-7600 - 0 ($16,431,855.00) Equity, (File 333-83756 - Mar. 5) (BR. 07) S-8 LONG ISLAND FINANCIAL CORP, ONE SUFFOLK SQUARE, ISLANDIA, NY, 11722, 5163480888 - 47,257 ($16.78) Equity, (File 333-83758 - Mar. 5) (BR. 07) S-8 FNB CORP/FL/, F.N.B. CENTER, 2150 GOODLETTE ROAD NORTH, NAPLES, FL, 34102, 941-262-7600 - 0 ($29,200,000.00) Equity, (File 333-83760 - Mar. 5) (BR. 07) S-3 STOCKERYALE INC, 32 HAMPSHIRE ROAD, SALEM, NH, 03079, 6038938778 - 0 ($10,235,183.75) Equity, (File 333-83762 - Mar. 5) (BR. 36) S-8 ENCORE ACQUISITION CO, 777 MAIN STREET, SUITE 1400, FORT WORTH, TX, 76102, 8178779955 - 0 ($23,687,290.00) Equity, (File 333-83766 - Mar. 5) (BR. 04) S-4 ALPHA INDUSTRIES INC, 20 SYLVAN RD, WOBURN, MA, 01801, 6179355150 - 0 ($1,321,873,981.20) Equity, (File 333-83768 - Mar. 5) (BR. 36) S-8 YAHOO INC, 3420 CENTRAL EXPRESSWAY, SUITE 201, SANTA CLARA, CA, 95051, 4087313300 - 0 ($54,564,648.00) Equity, (File 333-83770 - Mar. 5) (BR. 03) S-3 LEE SARA CORP, THREE FIRST NATIONAL PLZ, STE 4600, CHICAGO, IL, 60602, 3127262600 - 0 ($2,000,000,000.00) Other, (File 333-83776 - Mar. 5) (BR. 04) S-8 CHICOS FAS INC, 11215 METRO PKWY, FT MYERS, FL, 33912-1206, 8134335505 - 0 ($20,000,000.00) Other, (File 333-83778 - Mar. 5) (BR. 02) S-1 SRA INTERNATIONAL INC, 4300 FAIR LAKES COURT, FAIRFAX, VA, 22033, 7038031500 - 0 ($86,250,000.00) Equity, (File 333-83780 - Mar. 5) (BR. ) S-3 SENETEK PLC /ENG/, 23 PALACE STREET, LONDON SW1E 5HW, UNITED KINGDOM, X0, 00000, 7072263900 - 0 ($635,537.00) Equity, (File 333-83782 - Mar. 5) (BR. 01) 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 ------------------------------------------------------------------------------------ ADVANCED ENVIRONMENTAL RECYCLING TECH DE X X 03/04/02 AMERICAN PATRIOT FUNDING INC NV X X X 01/18/02 AMNIS SYSTEMS INC DE X X 02/15/02 AMTRAN INC IN X 03/04/02 ANTHEM INC IN X 03/04/02 AQUA CLARA BOTTLING & DISTRIBUTION IN CO X 03/04/02 ARBITRON INC DE X X 03/04/02 BANGOR HYDRO ELECTRIC CO ME X 11/21/01 BANK OF AMERICA MORT SEC INC MORT PAS DE X X 09/25/01 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE X X 02/28/02 BRIGHAM EXPLORATION CO DE X X 02/27/02 BRIO SOFTWARE INC DE X X 02/22/02 CE GENERATION LLC DE X X 03/04/02 CE GENERATION LLC DE X X 03/04/02 AMEND CHASE MORTGAGE FINANCE CORP DE X X 02/27/02 CIGNA CORP DE X 03/04/02 CLECO CORP LA X 12/31/01 CNB FLORIDA BANCSHARES INC FL X 02/19/02 COMPUTER ASSOCIATES INTERNATIONAL INC DE X 02/22/02 CONCEPTUS INC DE X 02/26/02 CONSOLIDATED CONTAINER CO LLC DE X X 02/27/02 CONSOLIDATED GRAPHICS INC /TX/ TX X X 03/04/02 CORPORATE OFFICE PROPERTIES TRUST MD X X 02/27/02 CREDIT SUISSE FIR BO SEC COR CSFB MOR DE X X 07/18/01 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X X 03/04/02 CWABS INC DE X X 03/04/02 CYBER GROUP NETWORK CORP X 10/03/01 AMEND DAKOTA IMAGING INC NC X X X X X 02/20/02 DAW TECHNOLOGIES INC /UT UT X X 02/22/02 DELTAGEN INC DE X X 02/16/02 DEPARTMENT 56 INC DE X 03/01/02 DOLLAR FINANCIAL GROUP INC NY X X 03/04/02 DST SYSTEMS INC DE X 03/01/02 EAGLE PICHER HOLDINGS INC DE X X 12/19/01 AMEND ECOLAB INC DE X X 03/01/02 ENTERTAINMENT TECHNOLOGIES & PROGRAMS DE X X X 02/02/01 ENTROPIN INC CO X 03/04/02 ESAFETYWORLD INC NV X 02/27/02 AMEND EXPRESS SCRIPTS INC DE X X 02/26/02 FAB INDUSTRIES INC DE X X 03/01/02 FIRST BANCORP /PR/ PR X X 03/04/02 FIRST SIERRA RECEIVABLES III INC DE X X 10/01/01 FIRST SIERRA RECEIVABLES III INC DE X X 11/01/01 FIRST SIERRA RECEIVABLES III INC DE X X 12/01/01 FIRST SIERRA RECEIVABLES III INC DE X X 01/01/02 FIRST SIERRA RECEIVABLES III INC DE X X 02/01/02 FURNITURE BRANDS INTERNATIONAL INC DE X X 03/04/02 GASCO ENERGY INC NV X 03/04/02 GENESCO INC TN X 03/04/02 GENESIS MICROCHIP INC /DE DE X X 02/19/02 GLOBIX CORP DE X X 03/01/02 GRAND COURT LIFESTYLES INC DE X 02/20/02 GTC TELECOM CORP NV X X 03/01/02 GYRODYNE CO OF AMERICA INC NY X 03/04/02 HEMET BANCORP CA X X 03/01/02 HFC REVOLVING CORP DE X 02/20/02 HFC REVOLVING CORP DE X 02/20/02 HIGH SPEED NET SOLUTIONS INC FL X X 02/27/02 HOENIG GROUP INC DE X X 02/28/02 HONEYWELL INTERNATIONAL INC DE X X 02/19/02 HORIZON PCS INC DE X X 03/04/02 HOUSEHOLD HOME EQUITY LOAN TRUST 1999 DE X 02/20/02 HOUSEHOLD REVOLVING HOME EQUITY LOAN DE X 02/20/02 HOUSEHOLD REVOLVING HOME EQUITY LOAN DE X 02/20/02 HPL TECHNOLOGIES INC DE X X 02/15/02 HUNTINGTON BANCSHARES INC/MD MD X X 02/15/02 IBX GROUP INC FL X X X 12/19/01 AMEND ICU MEDICAL INC/DE DE X X 02/27/02 IMMUNOMEDICS INC DE X 03/01/02 IMPAC MORTGAGE HOLDINGS INC MD X 03/04/02 INSIGNIA FINANCIAL GROUP INC /DE/ DE X X 12/19/01 AMEND INTERCEPT GROUP INC GA X 02/25/02 INTERPUBLIC GROUP OF COMPANIES INC DE X X 02/11/02 INTERPUBLIC GROUP OF COMPANIES INC DE X 02/11/02 INTEST CORP DE X X 02/27/02 INVESTMENT TECHNOLOGY GROUP INC DE X X 02/28/02 JP REALTY INC MD X X 03/03/02 LASALLE HOTEL PROPERTIES MD X X 03/01/02 LASERLOCK TECHNOLOGIES INC NV X 12/31/01 MARATHON OIL CORP DE X X 02/27/02 MDI ENTERTAINMENT INC DE X 02/22/02 MDI ENTERTAINMENT INC DE X 02/28/02 MEDIX RESOURCES INC CO X 03/04/02 METROCALL INC DE X X 02/25/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 03/01/02 MORTGAGE PASS THROUGH CERTIFICATES SE DE X X 08/23/01 MOTIENT CORP DE X X 03/01/02 NEOMAGIC CORP DE X X X 12/18/01 AMEND NETOPIA INC DE X 03/01/02 NEWCOR INC DE X 03/04/02 NORTHWESTERN CORP DE X X 02/15/02 NOVAMED INC X X 02/27/02 NVR INC VA X X 02/28/02 OMEGA HEALTHCARE INVESTORS INC MD X X X 02/21/02 OXIGENE INC DE X X 02/28/02 PANERA BREAD CO DE X 03/04/02 PATHMARK STORES INC DE X 03/04/02 PENINSULA GAMING CO LLC X X 02/15/02 PETROQUEST ENERGY INC DE X X 03/04/02 PHARMACEUTICAL PRODUCT DEVELOPMENT IN NC X X 02/25/02 PILLOWTEX CORP TX X X 02/27/02 PRICE DEVELOPMENT CO LP MD X X 03/03/02 PRIDE INTERNATIONAL INC DE X X 02/26/02 PS PARTNERS V LTD CA X 02/25/02 QWEST COMMUNICATIONS INTERNATIONAL IN DE X X 03/01/02 QWEST CORP CO X 02/14/02 RAINING DATA CORP DE X 02/27/02 RESIDENTIAL FUNDING MORTGAGE SECURITI DE X X 02/27/02 RHYTHMS NET CONNECTIONS INC DE X X 02/20/02 ROYAL PRECISION INC DE X X 02/21/02 RUDDICK CORP NC X X 03/01/02 SALOMON BROTHERS COMMERCIAL MORTGAGE DE X X 01/14/02 SALTON SEA FUNDING CORP DE X X 03/03/02 SALTON SEA FUNDING CORP DE X X 03/03/02 AMEND SAN HOLDINGS INC CO X X X X 12/19/01 AMEND SCIENTIFIC GAMES CORP DE X X 02/25/02 SEARS CREDIT ACCOUNT MASTER TRUST II IL X X 02/22/02 SEQUA CORP /DE/ DE X X 03/04/02 SHONEYS INC TN X 02/26/02 SILK BOTANICALS COM INC FL X X 02/15/02 SIMON TRANSPORTATION SERVICES INC NV X 02/25/02 SPECTRALINK CORP CO X X 02/20/02 STERLING FINANCIAL CORP /PA/ PA X X 02/27/02 STRATUS SERVICES GROUP INC DE X X 01/02/02 AMEND SVT INC DE X X 02/21/02 AMEND TARGET RECEIVABLES CORP MN X 02/25/02 TEXAS E SOLUTIONS INC NV X X 02/12/02 AMEND THOMAS GROUP INC DE X 03/08/02 TRANSOCEAN SEDCO FOREX INC E9 X X 03/01/02 TRW INC OH X X 03/03/02 TRW INC OH X X 03/04/02 UGLY DUCKLING CORP DE X 03/04/02 UICI DE X X 02/28/02 UNITED PAN EUROPE COMMUNICATIONS NV X X 03/04/02 USA NETWORKS INC DE X X 03/04/02 VANDERBILT MORT & FIN INC SENIOR SUB TN X X 03/04/02 VESTA INSURANCE GROUP INC DE X X 02/28/02 VHS NETWORK INC/CA FL X 02/12/02 WEATHERFORD INTERNATIONAL INC /NEW/ DE X X 03/01/02 WORLDTEQ GROUP INTERNATIONAL INC NV X 12/10/01 WORLDTEQ GROUP INTERNATIONAL INC NV X 03/04/02 AMEND WSI INDUSTRIES INC MN X X 02/22/02 XYBERNAUT CORP DE X 02/28/02 ZILOG INC CA X X 02/28/02 ZOOM TECHNOLOGIES INC DE X X 02/28/02 ACADIA REALTY TRUST MD X X 03/05/02 AKI INC DE X 12/18/01 AMEND ALABAMA POWER CO AL X 02/13/02 ALICO INC FL X 08/31/02 AMEND ARCHIBALD CANDY CORP IL X 03/01/02 ASPEN TECHNOLOGY INC /DE/ DE X X 02/28/02 ASSOCIATED AUTOMOTIVE GROUP INC FL X 03/04/02 AUDIO VISUAL SERVICES CORP DE X 03/04/02 AVI BIOPHARMA INC OR X X 03/05/02 AVIATION DISTRIBUTORS INC DE X 02/26/02 AZUREL LTD X 03/04/02 BA MORTGAGE SECURITIES INC MORT PS TH DE X 02/25/02 BA MORTGAGE SECURITIES INC PASS THR C DE X 02/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 02/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 02/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 02/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 02/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 02/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 02/25/02 BAMS MORTGAGE PASS THROUGH CERTIFICAT NC X 02/25/02 BANK OF AMERICA 1999-10 NC X 02/25/02 BANK OF AMERICA 1999-11 NC X 02/25/02 BANK OF AMERICA 1999-11 NC X 02/25/02 BANK OF AMERICA 1999-3 NC X 02/25/02 BANK OF AMERICA 1999-4 DE X 02/25/02 BANK OF AMERICA 1999-5 NC X 02/25/02 BANK OF AMERICA MOR SEC INC MOR PASS DE X 02/25/02 BANK OF AMERICA MOR SEC INC MOR PASS DE X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS NC X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS NC X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS NC X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS NC X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS NC X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X 02/25/02 BANK OF AMERICA MORT SEC INC MORT PAS NC X 02/25/02 BANK OF AMERICA MORT SECS MORT PASS T DE X 02/25/02 BANK OF AMERICA MORTGAGE SEC INC MOR DE X 02/25/02 BANK OF AMERICA MORTGAGE SEC INC MOR DE X 02/25/02 BANK OF AMERICA MORTGAGE SEC MORT PAS NC X 02/25/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X 02/25/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X 02/25/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X 01/25/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X 02/25/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X 02/25/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X 01/25/02 BANYAN STRATEGIC REALTY TRUST MA X X 03/04/02 BCOM3 GROUP INC DE X 03/05/02 BIOGAN INTERNATIONAL INC DE X X X 01/28/02 AMEND CALAVO GROWERS INC CA X X X 03/05/02 CENTEX HOME EQUITY LOAN TRUST 2002-A X X 02/25/02 CHECK TECHNOLOGY CORP MN X X 12/20/01 AMEND CHL MORTGAGE PASS THROUGH CERTIFICATE DE X 02/25/02 CHL MORTGAGE PASS THROUGH TRUST 2001 DE X 02/25/02 CHL MORTGAGE PASS-THROUGH TRUST 2001- DE X 02/25/02 CHL MORTGAGE PSS THROUGH TRUST 2002-1 DE X 02/25/02 CHOICETEL COMMUNICATIONS INC /MN/ MN X X 02/27/02 CLARK/BARDES INC DE X 02/27/02 COLORADO MEDTECH INC CO X X 03/05/02 COLUMBIA LABORATORIES INC DE X 02/28/02 COMPASS KNOWLEDGE HOLDINGS INC NV X X 03/04/02 COMPLE TEL EUROPE NV X X 03/05/02 COUNTRYWIDE HOME LOANS MORT PAS THR T DE X 02/25/02 COUNTRYWIDE HOME LOANS MORT PAS THR T DE X 02/25/02 COUNTY BANK CORP MI X 03/04/02 CRAY INC WA X 03/04/02 CSFB MORTGAGED BACKED PASS THRU CERTI DE X X 02/25/02 CSK AUTO CORP DE X X 02/26/02 CWABS INC ASSET BACKED CERTIFICATES S DE X 02/25/02 CWMBS CHL MORT PASS THRU CERTIFICATES DE X 02/25/02 CWMBS INC ALTERNATIVE LOAN TRUST 2001 DE X 02/25/02 CWMBS INC ALTERNATIVE LOAN TRUST 2001 DE X 02/25/02 CWMBS INC ALTERNATIVE LOAN TRUST 2001 DE X 02/25/02 CWMBS INC CHL MORTGAGE PAS THR TRUST DE X 02/25/02 CWMBS INC CHL MORTGAGE PASS THROUGH C DE X 02/25/02 CWMBS INC CHL MORTGAGE PASS THROUGH T DE X 02/25/02 CWMBS INC CHL MORTGAGE PASS THROUGH T DE X 02/25/02 CWMBS INC CHL MORTGAGE PASS THROUGH T DE X 02/25/02 CWMBS INC CHL MORTGAGE PASS THROUGH T DE X 02/25/02 CWMBS INC RESECURITIZATION MORTGAGE T DE X 02/25/02 DARDEN RESTAURANTS INC FL X 03/05/02 DEERE & CO DE X 03/05/02 EAGLE BUILDING TECHNOLOGIES INC NV X 03/01/02 ENDOCARE INC DE X X 02/21/02 ENTERGY CORP /DE/ DE X X 03/05/02 ENTRAVISION COMMUNICATIONS CORP DE X X 03/05/02 EUROTECH LTD DC X X 02/22/02 EXELON CORP PA X 03/05/02 FIRST HORIZON MORTGAGE PASS THROUGH T TX X 02/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T NY X 02/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T TX X 02/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T TX X 02/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T TX X 02/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T TX X 01/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T NY X 02/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T TX X 02/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T DE X 02/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T NY X 02/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T X 02/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T DE X 02/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T DE X 02/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T NY X 02/25/02 FIRST HORIZON MORTGAGE PASS THROUGH T DE X 02/25/02 FIRST HORIZON MORTGAGE PASS-THROUGH T DE X 02/25/02 FIRST HORIZON PHARMACEUTICAL CORP DE X X 12/21/01 AMEND FIRST HORIZON PHARMACEUTICAL CORP DE X X 08/21/01 AMEND FLAG FINANCIAL CORP GA X X 03/01/02 FTD COM INC DE X X 03/03/02 GE REREMIC MORTGAGE TRUST CERT SERIE DE X X 01/25/02 GENERAL CREDIT CORP NY X X 02/27/02 GENERAL MOTORS CORP DE X 03/04/02 GEORGIA POWER CO GA X 02/13/02 GOLDEN TELECOM INC DE X 03/01/02 GULF POWER CO ME X 02/13/02 HAND BRAND DISTRIBUTION INC FL X X X X 03/05/02 HANOVER COMPRESSOR CO / DE X 03/04/02 HEALTH SCIENCES GROUP INC CO X 12/31/01 AMEND HFB FINANCIAL CORP TN X 02/19/02 HFC REVOLVING CORP DE X 03/05/02 HIPSTYLE COM INC FL X 02/28/02 HOMESTORE COM INC DE X 03/05/02 HRSI FUNDING INC II DE X 02/15/02 INDUSTRIAL DATA SYSTEMS CORP X 12/21/01 AMEND INFYNIA COM CORP CO X 03/05/02 INTELEFILM CORP MN X X 03/05/02 INVERNESS MEDICAL INNOVATIONS INC DE X 12/20/01 AMEND ION NETWORKS INC DE X X 03/04/02 IOS BRANDS CORP DE X X 03/03/02 JAGNOTES COM NV X X 03/05/02 JAKKS PACIFIC INC DE X X 02/09/02 KEYSTONE PROPERTY TRUST MD X 12/20/01 AMEND LASALLE HOTEL PROPERTIES MD X X 02/28/02 LILLIAN VERNON CORP DE X 03/01/02 MAVERICK TUBE CORPORATION DE X X 03/05/02 MCLEODUSA INC DE X X 02/28/02 MERCK & CO INC NJ X X 02/26/02 MEREDITH CORP IA X 03/05/02 MERRILL LYNCH & CO INC DE X 03/05/02 MICHAEL ANTHONY JEWELERS INC DE X X 03/04/02 MINNESOTA MINING & MANUFACTURING CO DE X X 03/05/02 MISSISSIPPI POWER CO MS X 02/13/02 MOLICHEM MEDICINES INC DE X X 03/05/02 MORTGAGE PASS THROUGH CERTIFICATES SE DE X 02/25/02 MORTGAGE PASS THROUGH CERTIFICATES SE DE X 02/25/02 MORTGAGE PASS THROUGH CERTIFICATES SE DE X 02/25/02 NABI BIOPHARMACEUTICALS DE X 03/04/02 NEPTUNE SOCIETY INC/FL FL X X 01/25/02 AMEND NETCENTIVES INC DE X X 03/04/02 NEXLE CORP DE X 03/05/02 NORD PACIFIC LIMITED X 03/05/02 NOVEON INC DE X X 03/05/02 PACIFIC GAS & ELECTRIC CO CA X X 03/05/02 PARADIGM GENETICS INC X X 03/04/02 PARADIGM MEDICAL INDUSTRIES INC DE X X 01/31/02 PEREGRINE PHARMACEUTICALS INC DE X X 02/28/02 PG&E CORP CA X X 03/05/02 PROMETHEUS INCOME PARTNERS CA X 02/15/02 QUINTILES TRANSNATIONAL CORP NC X 03/05/02 RIDGEWOOD POWER GROWTH FUND /NJ DE X 03/31/02 SAFECO CORP WA X 03/04/02 SALOMON BROTHERS COMMERCIAL MORTGAGE DE X X 02/13/02 SAVANNAH ELECTRIC & POWER CO GA X 02/13/02 SCHOOL SPECIALTY INC DE X X 12/21/01 AMEND SINCLAIR BROADCAST GROUP INC MD X X 03/05/02 SMTEK INTERNATIONAL INC DE X 03/05/02 SOUTHERN CO DE X 02/13/02 ST PAUL COMPANIES INC /MN/ MN X X 03/05/02 STAR RECEIVABLES FUNDING INC DE X 02/15/02 STRATUS SERVICES GROUP INC DE X X 01/02/02 AMEND STRUCTURED ASSET SECURITIES CORP MORT DE X X 02/25/02 SYSCOMM INTERNATIONAL CORP DE X 02/27/02 TESORO PETROLEUM CORP /NEW/ DE X X 02/28/02 TEXAS INSTRUMENTS INC DE X 03/04/02 TIMCO AVIATION SERVICES INC DE X X 02/18/02 TOLL BROTHERS INC DE X 03/04/02 TRANS ENERGY INC NV X 02/26/02 TROYDEN CORP NV X X 02/22/02 TYCO INTERNATIONAL LTD /BER/ D0 X X 03/05/02 ULTRASTRIP SYSTEMS INC FL X X 02/15/02 AMEND USCORP NV X 02/14/02 WASTE CONVERSION SYSTEMS INC NV X X 02/24/02 AMEND WELLS FARGO ASSET SEC CORP MOR PASS T DE X X 12/21/01 WESTERN MULTIPLEX CORP DE X X 03/05/02 WILLIS LEASE FINANCE CORP DE X X 03/05/02 WJ COMMUNICATIONS INC CA X X 03/04/02 WORLD FINANCIAL NETWORK CREDIT CARD M NY X 03/01/02 WORLD SERVICES INC SD X X X 02/20/02