SEC NEWS DIGEST Issue 2002-96 May 17, 2002 COMMISSION ANNOUNCEMENTS SEC, CFTC AND JAPANESE FINANCIAL SERVICES AGENCY SIGN INFORMATION SHARING ARRANGEMENT The U.S. Securities and Exchange Commission, the U.S. Commodity Futures Trading Commission and the Japanese Financial Services Agency (FSA) jointly announced the signing of a Statement of Intent (SOI) Concerning Cooperation, Consultation and the Exchange of Information. The SOI establishes a framework for information sharing and facilitates cooperation in cross-border investigations of potential violations of securities and futures laws. The SOI is supported by diplomatic Notes Verbale (Notes), exchanged today by the governments of the United States and Japan. The Notes state the views shared by the two governments concerning the cooperation that the SEC, the CFTC and the FSA intend to provide under the SOI with respect to the way that information obtained under the SOI can be used by each country's criminal authorities. SEC Chairman Harvey L. Pitt, CFTC Chairman James E. Newsome, and FSA Commissioner Shoji Mori signed the SOI on behalf of their respective organizations. "Following September 11, the need for regulators to cooperate in protecting the integrity of securities markets has become ever more evident," said SEC Chairman Pitt. "As securities markets have become increasingly global, we have worked closely with the Japanese securities regulators, and the SOI represents the next step in our relationship. We are very pleased to announce today the signing of the SOI with the Japanese FSA." CFTC Chairman Newsome said, "As the financial markets continue to expand globally, regulators cannot solely rely on their own authority to monitor financial activity and deter market abuse and fraud. We value international information sharing arrangements as effective tools supporting our regulatory and enforcement programs. The SOI and Notes signed today with the Japanese will help us to police financial activity that crosses borders, to ensure the integrity of the markets, and to enhance protection of customers in both countries." FSA Commissioner Mori said, "We are very pleased to sign the SOI today with the SEC and the CFTC. As market abuse and fraud easily cross borders in today's global financial markets, there is an ever-growing need for international co-operation among regulators. This SOI will expand and deepen Japan-U.S. regulatory co-operation, which will provide enhanced protection to investors of the world's largest financial markets." The SOI is among the first entered into by the FSA, and reflects the strong commitment of each authority to combat cross-border fraud by providing the "fullest assistance permissible under the laws of the United States and Japan." (Press Rel. 2002-68) RULES AND RELATED MATTERS FINAL RULES MANDATING EDGAR FILING FOR FOREIGN ISSUERS The Commission has adopted rules to require foreign private issuers and foreign governments to file electronically most of their securities documents through the Commission's Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system. By mandating the electronic filing of foreign issuers' securities documents on EDGAR, the Commission seeks to achieve the same investor benefits and the same efficiencies in information transmission, dissemination, retrieval and analysis realized since it mandated EDGAR filing for domestic issuers. The rules also clarify when an electronic or paper filer may submit an English summary instead of an English translation of a foreign language document. The rules further eliminate the requirement that any first-time EDGAR filer, domestic or foreign, submit a paper copy of its electronic filing to the Commission. Finally, the rules permit a national securities exchange to file voluntarily on EDGAR a Form 25, which reports the delistng of a class of a company's securities. The final rules have an effective date of November 4, 2002, except that the rules eliminating the paper filing requirement and permitting the voluntary EDGAR filing of Form 25 are effective upon publication in the Federal Register. The adopting release is available on the Commission's web site at http://www.sec.gov. FOR FURTHER INFORMATION CONTACT: Elliot Staffin at (202) 942-2990. (Rels. 33-8099, 34-45922, International Series Rel. 1259; File No. S7-18-01) ENFORCEMENT PROCEEDINGS SEC SETTLES AUDITOR INDEPENDENCE CASE WITH DENNIS GAITO, CPA On May 16, the Commission issued an Order finding that Dennis M. Gaito willfully violated the antifraud and auditor independence provisions of the federal securities laws and aided and abetted violations of the reporting provisions, ordering him to cease and desist from future violations, and denying him the privilege of appearing or practicing before the Commission as an accountant. Gaito consented to the issuance of the Order without admitting or denying its findings. The Commission commenced these administrative proceedings May 19, 1999. [In the Matter of Dennis M. Gaito, CPA, Exchange Act Rel. 41426; File No. 3-9904.] The proceedings were stayed after the United States Attorney's Office for the Eastern District of New York indicted Gaito-in an unrelated matter-in September 1999 for, among other crimes, money laundering and conspiracy to commit securities fraud. Gaito was convicted in May 2001 and, in November 2001 was sentenced to a ten-year prison term. The settled Order finds that Gaito, a former principal of public accounting firm Moore Stephens, P.C., failed to comply with auditor independence standards in connection with Moore Stephens' audits of seven publicly traded issuers for varying periods between 1992 and 1998. Gaito's independence was impaired, the Commission found, because he (1) acted as a trustee that directly or indirectly owned the securities of Moore Stephens audit clients; (2) as trustee, loaned millions of dollars to a director and principal of one of his audit clients, in that person's capacity as trustee of a separate trust; (3) had material investment relationships with directors and principal shareholders of several of his audits clients; and (4) knew or was reckless in not knowing that his conduct would impair his firm's independence. The Commission's Order finds that Gaito violated Exchange Act Section 10(b) and Rule 10b-5 thereunder, that he aided and abetted and caused violations of Exchange Act Section 13(a) and Rule 13a-1, and violated Rule 2-02 of Regulation S-X. (Rel. 34-45941; AAE Rel. 1556; File No. 3- 9904) DOUGLAS MCCASKEY ORDERED TO PAY $100,000 CIVIL PENALTY On May 16, the Commission announced that the U.S. District Court for the Southern District of New York issued an order on May 1, 2002 directing a Connecticut stock promoter, Douglas G. McCaskey, immediately to pay a $100,000 civil penalty in connection with a scheme to manipulate the market for Marcorp, Inc. stock during 1994. The Court previously found that McCaskey had committed securities fraud in connection with the scheme, found McCaskey substantially unfit to serve as an officer or director of a public company, and barred McCaskey from serving as an officer or director for a period of six years. The Court also permanently enjoined him from violating Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and Section 17(a) of the Securities Act of 1933 (See LR-17131, September 18, 2001). McCaskey was sentenced to five years probation and ordered to pay a $30,000 fine on April 30, 2001 in the U.S. District Court for the District of Connecticut in connection with related criminal charges brought by the U.S. Attorney for the District of Connecticut. McCaskey had, on October 13, 2000, pleaded guilty to criminal charges that he violated Section 10(b) of the Exchange Act and Rule 10b-5 by manipulating the market for Marcorp, Inc. stock from May to December 1994 (See LR-17056 (July 2, 2001). [SEC v. Douglas G. McCaskey, et al., 98 civ. 6153 (SWK) (SDNY); U.S. v. Douglas G. McCaskey, 00 cr. 219 (SRU) (D.CT.)] (LR-17520) INVESTMENT COMPANY ACT RELEASES J.P. MORGAN FLEMING ASSET MANAGEMENT (USA), INC., ET AL. A notice has been issued giving interested persons until June 10, 2002, to request a hearing on an application filed by J.P. Morgan Fleming Asset Management (USA), Inc., et al., for an order pursuant to Sections 6(c) and 17(b) of the Investment Company Act that would grant relief from Section 17(a) of the Act. The order would permit certain registered investment companies (Funds) to engage in principal transactions involving taxable money market instruments and repurchase agreements with a broker-dealer that is an affiliated person of an affiliated person of the Funds. (Rel. IC-25574 - May 15) SELF-REGULATORY ORGANIZATIONS DELISTINGS GRANTED An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Preferred Stock, 3.40%, 4.10%, 4.85% and 5.25% Series, of Niagara Mohawk Power Corporation, effective at the opening of business on May 17, 2002. (Rel. 34-45947) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $.50 par value, and $1.875 Cumulative Convertible Preferred Stock, of Covanta Energy Corporation, effective at the opening of business on May 17, 2002. (Rel. 34-45948) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of APW Ltd., effective at the opening of business on May 17, 2002. (Rel. 34-45949) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $.0l par value, of Kaiser Aluminum Corporation, effective at the opening of business on May 17, 2002. (Rel. 34-45950) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, no par value, of GenTek, Inc., effective at the opening of business on May 17, 2002. (Rel. 34-45951) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of NTL Incorporated, effective at the opening of business on May 17, 2002. (Rel. 34-45952) 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 PNM RESOURCES, ALVARADO SQUARE, NEW MEXICO, ALBUQUERQUE, NM, 87158, 5052412700 - 100,000 ($2,710,000.00) Equity, (File 333-88372 - May. 16) (BR. 02) S-3 ACXIOM CORP, 1 INFORMATION WAY, P O BOX 8180, LITTLE ROCK, AR, 72203-0180, 5013421000 - 0 ($190,093,750.00) Non-Convertible Debt, (File 333-88376 - May. 16) (BR. 03) S-3 CHILDRENS PLACE RETAIL STORES INC, ONE DODGE DR, CALDWELL, NJ, 07006, 9732278900 - 2,000,000 ($64,670,000.00) Equity, (File 333-88378 - May. 16) (BR. 02) S-8 BARNWELL INDUSTRIES INC, 1100 ALAKEA ST., SUITE 2900, HONOLULU, HI, 96813, 808-531-8400 - 130,000 ($2,645,500.00) Equity, (File 333-88380 - May. 16) (BR. 04) S-8 WEST COAST BANCORP /NEW/OR/, 5335 SW MEADOWS RD, SUITE 201, LAKE OSWEGO, OR, 97035, 5036840884 - 1,700,000 ($24,495,580.00) Equity, (File 333-88382 - May. 16) (BR. 07) S-3 CUMMINS INC, 500 JACKSON ST, BOX 3005 MAIL CODE 60207, COLUMBUS, IN, 47202-3005, 8123773259 - 0 ($750,000,000.00) Unallocated (Universal) Shelf, (File 333-88384 - May. 16) (BR. 36) S-3 TASER INTERNATIONAL INC, 7860 EAST MCLAIN DR., SUITE 2, SCOTTSDALE, AZ, 85260, 4809052000 - 0 ($24,801,312.00) Equity, (File 333-88386 - May. 16) (BR. 06) S-4 SEAGATE TECHNOLOGY HDD HOLDINGS, C/O SIMPSON THACHER & BARTLETT, 3330 HILLVIEW AVENUE, PALO ALTO, CA, 94304, 6502515000 - 0 ($400,000,000.00) Non-Convertible Debt, (File 333-88388 - May. 16) (BR. 03) S-4 CADENCE DESIGN SYSTEMS INC, 2655 SEELY ROAD BLDG 5, SAN JOSE, CA, 95134, 4089431234 - 0 ($347,276,124.00) Equity, (File 333-88390 - May. 16) (BR. 03) S-3 AARON RENTS INC, 3001 N FULTON DR NE, 1100 AARON BLDG, ATLANTA, GA, 30363, 4042310011 - 0 ($62,721,000.00) Equity, (File 333-88392 - May. 16) (BR. 06) S-8 GALA HOSPITALITY CORP, 6230 FARIVIEW ROAD, SUITE 102, CHARLOTTE, NC, 28210, 7045408138 - 6,000,000 ($240,000.00) Equity, (File 333-88396 - May. 16) (BR. 05) S-8 OHIO CASUALTY CORP, 9450 SEWARD ROAD, FAIRFIELD, OH, 45014, 5136032600 - 3,334,458 ($68,121,884.00) Equity, (File 333-88398 - May. 16) (BR. 01) S-3 QUOVADX INC, 6400 SOUTH FIDLERS GREEN CIRCLE, STE 540, ENGLEWOOD, CO, 80111, 3034882019 - 0 ($1,104,443.00) Equity, (File 333-88402 - May. 16) (BR. 08) S-8 QUOVADX INC, 6400 SOUTH FIDLERS GREEN CIRCLE, STE 540, ENGLEWOOD, CO, 80111, 3034882019 - 0 ($38,484,880.00) Equity, (File 333-88408 - May. 16) (BR. 08) S-8 WARRANTECH CORP, 300 ATLANTIC ST, STAMFORD, CT, 06901, 2039751100 - 400,000 ($134,000.00) Equity, (File 333-88410 - May. 16) (BR. 08) S-8 WARRANTECH CORP, 300 ATLANTIC ST, STAMFORD, CT, 06901, 2039751100 - 1,641,987 ($2,910,564.41) Equity, (File 333-88412 - May. 16) (BR. 08) S-8 WEBMD CORP /NEW/, RIVER DRIVE CENTER 2, 669 RIVER DR, ELMWOOD PARK, NJ, 07407, 4088765000 - 0 ($84,691,500.00) Equity, (File 333-88418 - May. 16) (BR. 03) S-8 WEBMD CORP /NEW/, RIVER DRIVE CENTER 2, 669 RIVER DR, ELMWOOD PARK, NJ, 07407, 4088765000 - 0 ($108,272,826.20) Equity, (File 333-88420 - May. 16) (BR. 03) S-8 GRIFFON CORP, 100 JERICHO QUADRANGLE, JERICHO, NY, 11753, 5169385544 - 500,000 ($9,890,000.00) Equity, (File 333-88422 - May. 16) (BR. 06) S-8 ENGELHARD CORP, 101 WOOD AVENUE, ISELIN, NJ, 08830, 7322055000 - 0 ($189,900,000.00) Equity, (File 333-88424 - May. 16) (BR. 06) S-8 BIOPURE CORP, 11 HURLEY ST, CAMBRIDGE, MA, 02141, 6172346500 - 1,200,000 ($9,205,000.00) Equity, (File 333-88426 - May. 16) (BR. 01) S-8 STAMPEDE WORLDWIDE INC, 3910 RIGA BLVD, TAMPA, FL, 33619-1344, 813-630-2760 - 7,500,000 ($75,000.00) Equity, (File 333-88428 - May. 16) (BR. 09) S-8 PIONEER NATURAL RESOURCES CO, 1400 WILLIAMS SQUARE WEST, 5205 N OCONNOR BLVD, IRVING, TX, 75039, 9724449001 - 0 ($192,720,000.00) Equity, (File 333-88438 - May. 16) (BR. 04) S-8 APOLO GOLD INC, 1458-409 GRANVILLE STREET, VANCOUVER BC CANADA, A1, V6C 1T2, 6046874150 - 5,000,000 ($575,000.00) Equity, (File 333-88440 - May. 16) (BR. 09) S-8 TERRA INDUSTRIES INC, 600 FOURTH ST, PO BOX 6000, SIOUX CITY, IA, 51102-6000, 7122771340 - 0 ($8,820,000.00) Equity, (File 333-88442 - May. 16) (BR. 02) S-8 UNION PLANTERS CORP, UNION PLANTERS ADMINSTRATIVE CENTER, 6200 POPLAR AVE, MEMPHIS, TN, 38119, 905-580-6000 - 0 ($348,031,250.00) Equity, (File 333-88444 - May. 16) (BR. 07) S-3 PROVIDENT FINANCIAL GROUP INC, ONE E FOURTH ST, CINCINNATI, OH, 45202, 5135792000 - 172,500,000 ($172,500,000.00) Equity, (File 333-88446 - May. 16) (BR. 07) S-3 CTS CORP, 905 W BLVD N, ELKHART, IN, 46514, 2192937511 - 1,246,697 ($19,972,085.00) Equity, (File 333-88448 - May. 16) (BR. 36) S-3 CIBER INC, 5251 DTC PKYWAY, STE 1400, ENGLEWOOD, CO, 80111-2742, 3032200100 - 0 ($16,721,309.00) Equity, (File 333-88452 - May. 16) (BR. 03) S-8 ALAMO GROUP INC, 1502 E WALNUT, SEGUIN, TX, 78155, 8303791480 - 400,000 ($6,272,000.00) Equity, (File 333-88454 - May. 16) (BR. 36) S-8 ILIVE INC/NV, 3960 WILSHIRE BLVD, SUITE 406, LOS ANGELES, CA, 90010, 2132521090 - 1,100,000 ($99,000.00) Equity, (File 333-88456 - May. 16) (BR. 09) N-2 SALOMON BROTHERS REAL ESTATE INCOME FUND INC, 125 BROAD ST, NEW YORK, NY, 10004, 8007256666 - 66,666 ($999,990.00) Equity, (File 333-88458 - May. 16) (BR. ) S-1 QUADRIGA SUPERFUND, 0 ($200,000,000.00) Other, (File 333-88460 - May. 16) (BR. ) S-8 CRIIMI MAE INC, 11200 ROCKVILLE PIKE, ROCKVILLE, MD, 20852, 3018162300 - 25,000 ($127,750.00) Other, (File 333-88462 - May. 16) (BR. 08) S-8 IDX SYSTEMS CORP, 1400 SHELBURNE RD, PO BOX 1070, SOUTH BURLINGTON, VT, 05403, 8028621022 - 25,000 ($442,500.00) Equity, (File 333-88464 - May. 16) (BR. 03) S-8 GULF ISLAND FABRICATION INC, GULF ISLAND FABRICATION INC, 583 THOMPSON RD, HOUMA, LA, 70361, 5048722100 - 500,000 ($9,175,000.00) Equity, (File 333-88466 - May. 16) (BR. 06) S-8 OCULAR SCIENCES INC /DE/, 1855 GATEWAY BLVD, SUITE 700, CONCORD, CA, 94520, 1-925-969-7000 - 300,000 ($7,572,000.00) Equity, (File 333-88468 - May. 16) (BR. 36) S-8 GAP INC, ONE HARRISON, SAN FRANCISCO, CA, 94105, 4159524400 - 0 ($17,050,000.00) Equity, (File 333-88470 - May. 16) (BR. 02) SB-2 INSYNQ INC, 1101 BROADWAY PLZ, 60 E SOUTH TEMPLE, TACOMA, WA, 98402, 2532842000 - 121,157,143 ($666,364.00) Equity, (File 333-88472 - May. 16) (BR. 05) S-8 P D C INNOVATIVE INDUSTRIES INC, 3701 NW 126TH AVE., CORPORATE PARK, BAY 5, CORAL SPRINGS, FL, 33065, (954) 341- - 1,000,000 ($110,000.00) Equity, (File 333-88474 - May. 16) (BR. 09) S-8 RYERSON TULL INC /DE/, 2621 WEST 15TH PLACE, CHICAGO, IL, 60608, 7737622121 - 0 ($26,425,000.00) Equity, (File 333-88476 - May. 16) (BR. 06) S-3 PIONEER NATURAL RESOURCES CO, 1400 WILLIAMS SQUARE WEST, 5205 N OCONNOR BLVD, IRVING, TX, 75039, 9724449001 - 0 ($1,000,000,000.00) Other, (File 333-88478 - May. 16) (BR. 04) SB-2 PRIME RESOURCE INC, 22 EAST FIRST SOUTH, 4TH FLOOR, SALT LAKE CITY, UT, 1231, 8015218636 - 150,000 ($750,000.00) Equity, (File 333-88480 - May. 16) (BR. ) S-3 ACE LTD, ACE BLDG, 30 WOODBOURNE AVE, HAMILTON HM 08 BERMU, D0, 00000, 8092955200 - 0 ($1,500,000,000.00) Unallocated (Universal) Shelf, (File 333-88482 - May. 16) (BR. 01) SB-2 WESTERN FEED MILLS INC, ROUTE 1 SALE BARN ROAD, PO BOX 596, CEDAR VALE, KS, 67024, 6207582283 - 0 ($14,000,000.00) Equity, (File 333-88484 - May. 16) (BR. ) S-8 COVENANT TRANSPORT INC, 400 BIRMINGHAM HIGHWAY, CHATTANOOGA, TN, 37419, 4238211212 - 1,003,034 ($15,956,817.00) Equity, (File 333-88486 - May. 16) (BR. 05) S-8 STATION CASINOS INC, 2411 W SAHARA AVE, LAS VEGAS, NV, 89102, 7023672411 - 0 ($17,690,000.00) Equity, (File 333-88490 - May. 16) (BR. 05) S-3 GRIC COMMUNICATIONS INC, 1421 MCCARTHY BLVD, MILPITAS, CA, 95035, 4089551920 - 0 ($20,444,264.94) Equity, (File 333-88492 - May. 16) (BR. 08) S-3 TROPICAL SPORTSWEAR INTERNATIONAL CORP, 4902 W WATERS AVE, TAMPA, FL, 33634, 8132494900 - 0 ($136,689,000.00) Equity, (File 333-88494 - May. 16) (BR. 02) S-3 CYMER INC, 16750 VIA DEL CAMPO COURT, SAN DIEGO, CA, 92127, 6194517300 - 0 ($250,000,000.00) Debt Convertible into Equity, (File 333-88496 - May. 16) (BR. 36) S-3 ARRIS GROUP INC, 11450 TECHNOLOGY CIRCLE, DULUTH, GA, 30097, 6784732000 - 0 ($185,915,000.00) Equity, (File 333-88498 - May. 16) (BR. 37) S-8 TRAILER BRIDGE INC, 9550 REGENCY SQUARE BLVD, STE 500, JACKSONVILLE, FL, 32225, 9047244400 - 1,350,000 ($7,253,208.00) Equity, (File 333-88502 - May. 16) (BR. 05) S-8 ROXIO INC, 461 S MILPITAS BLVD, MILPITAS, CA, 95035, 4089572553 - 1,718,444 ($32,719,174.00) Equity, (File 333-88504 - May. 16) (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. 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 ------------------------------------------------------------------------------------ 1 800 CONTACTS INC DE X X 05/15/02 3DFX INTERACTIVE INC CA X 05/16/02 ACXIOM CORP DE X X 05/15/02 ALLIANCE GAMING CORP NV X X 05/15/02 AMC ENTERTAINMENT INC DE X X 03/28/02 AMERICAN GROUP INC/FL X 05/16/02 AMERICAN RETIREMENT CORP TN X 05/16/02 ANKER COAL GROUP INC DE X X 05/14/02 ANTHRACITE CAPITAL INC MD X X 05/15/02 APARTMENT INVESTMENT & MANAGEMENT CO MD X X 05/15/02 ASPEON INC DE X X 05/01/02 ASSISTED LIVING CONCEPTS INC NV X X 05/16/02 ATLANTIC AMERICAN CORP GA X X 05/31/02 BECTON DICKINSON & CO NJ X 05/16/02 BIO STANDARD CORP FL X 05/16/02 BIOJECT MEDICAL TECHNOLOGIES INC OR X X 05/10/02 AMEND BIOMARIN PHARMACEUTICAL INC DE X 05/15/02 BUCKEYE TECHNOLOGIES INC DE X 05/16/02 BUTLER MANUFACTURING CO DE X X 05/16/02 BUTLER MANUFACTURING CO DE X X 05/16/02 BUTLER MANUFACTURING CO DE X X 05/16/02 BUTLER MANUFACTURING CO DE X X 05/16/02 CALPROP CORP CA X X 05/15/02 CBQ INC CO X X 11/13/00 AMEND CENTURY PACIFIC FINANCIAL CORP AZ X X X 05/15/02 CHAMPION ENTERPRISES INC MI X X 05/16/02 CHICAGO MERCANTILE EXCHANGE HOLDINGS DE X X 05/15/02 CHILES OFFSHORE INC/NEW/ DE X X 05/14/02 CHITTENDEN CORP /VT/ VT X 05/15/02 CITIZENS COMMUNICATIONS CO DE X X 05/16/02 CLAIBORNE LIZ INC DE X 05/16/02 CLEVELAND CLIFFS INC OH X 05/14/02 CLIP N PIERCE FASHION INC X 04/22/02 COCA COLA CO DE X X 05/14/02 COLLINS INDUSTRIES INC MO X 05/16/02 COLUMBIA LABORATORIES INC DE X 05/14/02 CONCEPTUS INC DE X 05/07/02 CONCORD EFS INC DE X 05/16/02 CONSECO FINANCE SECURITIZATIONS CORP DE X X 05/15/02 CORECOMM LTD /DE/ DE X X 03/31/02 CORIXA CORP DE X X 05/16/02 CORIXA CORP DE X X 12/13/01 AMEND CORPORATE BOND BACKED CERT TR SER 199 DE X X 05/15/02 CRIIMI MAE INC MD X 05/15/02 CURIS INC DE X X 04/26/02 AMEND CWABS INC DE X X 05/15/02 CWABS INC DE X X 05/15/02 CYGNE DESIGNS INC DE X X 05/09/02 AMEND DELTAGEN INC DE X X 05/16/02 DISEASE SCIENCES INC DE X X 05/10/02 DOE RUN RESOURCES CORP NY X 05/15/02 E PIPHANY INC DE X X 05/14/02 EDISON MISSION ENERGY CA X X 05/10/02 EFUNDS CORP DE X X 05/15/02 ELEPHANT TALK COMMUNICATIONS INC CA X 01/04/02 AMEND EME HOMER CITY GENERATION LP CA X X 05/10/02 ENSCO INTERNATIONAL INC DE X X 05/14/02 ENTERNET INC NV X X 05/15/02 ENVIRO ENERGY CORP DE X 05/16/02 EOS INTERNATIONAL INC DE X X 05/15/02 EOS INTERNATIONAL INC DE X X 04/16/02 AMEND EUFAULA BANCORP INC DE X 05/15/02 EYE CARE INTERNATIONAL INC DE X X 05/09/02 FACTUAL DATA CORP CO X 05/16/02 FIRST TENNESSEE NATIONAL CORP TN X X 05/15/02 FORTUNE NATURAL RESOURCES CORP DE X X 05/16/02 FRIENDLY ICE CREAM CORP MA X X 05/16/02 GENSYM CORP DE X X 03/27/02 AMEND GLOBALSCAPE INC DE X X 05/15/02 HANOVER DIRECT INC DE X X 05/14/02 AMEND HYSEQ INC NV X X 05/14/02 INSPIRE INSURANCE SOLUTIONS INC TX X 05/14/02 INTAC INTERNATIONAL INC NV X 05/15/02 JONES MEDIA NETWORKS LTD CO X X 05/10/02 AMEND JONES PROGRAMMING PARTNERS 1-A LTD CO X X 05/09/02 JONES PROGRAMMING PARTNERS 2-A LTD CO X X 05/09/02 JOSHUA TREE CONSTRUCTION INC NV X X 03/22/02 AMEND K TRONIK INTERNATIONAL CORP X 05/15/02 KAHALA CORP/ FL X X 05/01/02 KANEB PIPE LINE PARTNERS L P DE X X 05/13/02 KELLWOOD CO DE X X X 03/15/02 KEYPORT LIFE INSURANCE CO MA X 05/09/02 KOGER EQUITY INC FL X X 05/13/02 LAFARGE NORTH AMERICA INC MD X X 05/06/02 AMEND LIFEPOINT HOSPITALS INC DE X X X 05/15/02 LMI AEROSPACE INC MO X 05/16/02 LMI AEROSPACE INC MO X 05/16/02 MACK CALI REALTY CORP MD X X 05/13/02 MANTECH INTERNATIONAL CORP NJ X 05/07/02 MAPINFO CORP DE X 04/01/02 MB FINANCIAL INC /MD MD X 05/15/02 MEDIQUIK SERVICES INC DE X X 05/16/02 METRIS RECEIVABLES INC DE X 04/30/02 METRIS RECEIVABLES INC DE X 04/30/02 METROMEDIA FIBER NETWORK INC DE X X 05/16/02 MIDWEST GENERATION LLC CA X X 05/10/02 MIRANT AMERICAS GENERATING LLC DE X X 05/15/02 MIRANT CORP DE X X 05/15/02 MIRANT MID ATLANTIC LLC DE X X 05/15/02 MISSION ENERGY HOLDING CO DE X X 05/10/02 MISSISSIPPI CHEMICAL CORP /MS/ MS X 05/13/02 MONARCH CEMENT CO KS X 05/15/02 MPHASE TECHNOLOGIES INC NJ X X 05/16/02 AMEND MSC INDUSTRIAL DIRECT CO INC NY X X 05/15/02 MSDW STRUCTURED ASSET CORP DE X 05/14/02 NAVISTAR INTERNATIONAL CORP DE X 05/16/02 NETRATINGS INC DE X X 05/15/02 NORTHPORT INVESTMENTS INC NV X X X 05/13/02 NOVASTAR MORTGAGE FUNDING TRUST SERIE DE X X 04/25/02 NS GROUP INC KY X X 05/16/02 NUCENTRIX BROADBAND NETWORKS INC DE X X 05/16/02 PACIFICARE HEALTH SYSTEMS INC /DE/ DE X 05/16/02 PALWEB CORP X X 05/02/02 PILLOWTEX CORP TX X X 05/02/02 PMI GROUP INC DE X 05/16/02 PONTE NOSSA ACQUISITION CORP DE X X 05/09/02 POPULAR INC PR X X 05/16/02 PROVELL INC MN X X 05/09/02 PROVINCE HEALTHCARE CO DE X X 05/15/02 QUADRAMED CORP DE X X X 04/05/02 AMEND QUESTRON TECHNOLOGY INC DE X X 05/15/02 QUINTON CARDIOLOGY SYSTEMS INC DE X X 05/10/02 RENTRAK CORP OR X 05/09/02 RESOURCE ASSET MANAGEMENT CORP NV X X X 05/15/02 AMEND SALIX PHARMACEUTICALS LTD X X 05/15/02 SEACOAST FINANCIAL SERVICES CORP MA X X 05/16/02 SEACOR SMIT INC DE X X 05/14/02 SELECT COMFORT CORP MN X 05/16/02 SENSAR CORP /NV/ NV X X X 04/23/02 AMEND SHAW GROUP INC LA X X 05/03/02 SHIRE PHARMACEUTICALS GROUP PLC X X 05/15/02 SL GREEN REALTY CORP MD X X 03/27/02 STAGE STORES INC NV X X 05/15/02 STEPAN CO DE X X 05/16/02 AMEND STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/25/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/30/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 04/30/02 SUITE 101 COM INC DE X 05/15/02 SVI SOLUTIONS INC NV X X 05/16/02 SYNTHETECH INC OR X 05/16/02 T & G2 NV X 05/16/02 AMEND TANGRAM ENTERPRISE SOLUTIONS INC PA X 05/10/02 TELETECH HOLDINGS INC DE X X 05/10/02 THREE FIVE SYSTEMS INC DE X X 05/13/02 TIDEL TECHNOLOGIES INC DE X X 05/16/02 TOYOTA AUTO FINANCE RECEIVABLES LLC DE X X 05/14/02 U S LABORATORIES INC DE X X 05/01/02 U S VISION INC DE X X 05/14/02 UNITEDHEALTH GROUP INC MN X X 05/15/02 URBANI HOLDINGS INC CO X X 03/15/02 UROLOGIX INC MN X X 05/14/02 VALERO L P DE X X 12/31/01 VENTAS INC DE X X 05/14/02 VERTICALNET INC PA X 04/26/01 AMEND VIACOM INC DE X 05/15/02 VIASYS HEALTHCARE INC DE X X 05/09/02 WABASH NATIONAL CORP /DE DE X X 05/16/02 WALKER INTERNATIONAL INDUSTRIES INC DE X X X 05/16/02 WASHINGTON GROUP INTERNATIONAL INC DE X X 05/13/02 WEBCO INDUSTRIES INC OK X 05/10/02 WELLS REAL ESTATE INVESTMENT TRUST IN MD X X 05/01/02 WGL HOLDINGS INC VA X X 05/15/02 XCEL ENERGY INC MN X X 05/16/02 XO COMMUNICATIONS INC DE X X 05/15/02