SEC NEWS DIGEST Issue 2002-128 July 3, 2002 COMMISSION ANNOUNCEMENTS SEC ACTS ON MARKET DATA REBATE PROGRAMS On July 2, the Securities and Exchange Commission abrogated proposals by several markets to extend rebates of market data revenues to market participants. Under Commission rules, if the markets re-file these proposals, the Commission would publish notices in the Federal Register and the public would be invited to comment on them. The Commission is concerned that the availability of large market data revenue rebates in certain markets may be creating incentives for traders to engage in transactions with no economic purpose other than to receive market data fees. The Commission believes that such trades may be distorting the actual volume of trading in these securities. Moreover, the Commission is concerned that the structure and size of market data revenue rebates may be distorting the reporting of trades, and that these rebate programs may reduce the regulatory resources of the markets and reallocate the funding of regulation among participants. This action will allow the Commission to consider the effects of market data revenues and the underlying issues presented by the manner in which market data is collected and distributed and the amount that vendors are charged for this information. Specifically, the Commission abrogated rules filed by the National Association of Securities Dealers, (File Numbers NASD 2002-61 and 2002- 68), the Cincinnati Stock Exchange (File Number CSE 2002-06) and the Pacific Exchange (File Number PCX 2002-37). Press Contact: Robert Colby (202) 942-0094 (Press Rel. 2002-99) ENFORCEMENT PROCEEDINGS NYC AREA CPA SANCTIONED FOR AUDITING VIOLATIONS CPA Edward C. Horton and his firm Horton & Company have been suspended for one year from practicing before the SEC. The sanctions, ordered after a hearing before an administrative law judge, were in connection with their 1997 and 1998 audits of Iron Holdings Corporation, a now- defunct construction company that traded on the OTC Bulletin Board. The Federal securities laws require a publicly traded corporation to be audited by an independent accountant. Horton and Horton & Company were not independent, the law judge concluded, because they had provided bookkeeping services and compiled the corporation's financial statements during the audit periods. The SEC strictly forbids such services by an auditor because auditor independence is crucial to the securities laws' basic principle of full disclosure. Independence is compromised when an accountant audits his own work. (Initial Decision No. 208; File No. 3- 10355) DAVID RUBINOV BARRED FROM ASSOCIATION WITH ANY BROKER OR DEALER WITH THE RIGHT TO REAPPLY FOR ASSOCIATION AFTER TWO YEARS On July 2, the Commission entered an Order Instituting Public Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions (Order) against David Rubinov (Rubinov). The Order bars Rubinov from association with any broker or dealer, with the right to reapply for association after two years to the appropriate self-regulatory organization, or if there is none, to the Commission. Rubinov neither admitted nor denied the findings in the Order, except as to his previous association with broker-dealers registered with the Commission, jurisdiction, and the filing of the Commission's complaint and entry of an Order of Permanent Injunction against him, which were admitted. In the Order, the Commission found that during the period August 1996 through August 1999, Rubinov was a registered representative associated with various broker-dealers registered with the Commission, including, from April 1997 to November 1997, W.J. Nolan & Company, Inc. (Nolan). On August 2, 1999, the Commission filed a complaint in the United States District Court for the Northern District of Illinois against Rubinov and others captioned SEC v. Kfir Barzilay, et al., No. 99 C 5023. The Commission's complaint alleges that from about April through November of 1997, Rubinov was a registered representative associated with the Park Avenue office of Nolan. The complaint alleges that, during this period, among other things, Rubinov engaged in fraudulent sales practices in the accounts of at least six customers. On June 24, 2002, in SEC v. Barzilay, the Honorable Ronald Guzman entered an Order of Permanent Injunction and Other Relief enjoining Rubinov from violating Sections 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 promulgated thereunder, and Section 17(a) of the Exchange Act and Rule 17a-3 promulgated thereunder. Rubinov, without admitting or denying the allegations in the complaint, consented to the entry of the Order of Permanent Injunction and Other Relief. (Rel. 34-46158; File No. 3- 10821) SEC CHARGES FORMER FINANICAL OFFICIAL WITH INSIDER TRADING On July 2, the Commission filed a complaint in the United States District Court for the Southern District of New York against Barry L. Saffer, a former senior financial official for Manugistics Group, Inc., a software company located in Rockville, Maryland. The complaint charges that Saffer engaged in at least seven episodes of trading in the securities of Manugistics while he possessed material, nonpublic information about the company and that his profits from the illegal trading exceeded $200,000. The complaint alleges that Saffer, age 36, a resident of Gaithersburg, Maryland, was Manugistics' former Director of Financial Planning and Analysis and he reported directly to the company's Chief Financial Officer. According to the complaint, Saffer was one of a small number of senior officials whom Manugistics' entrusted with unlimited access to material, nonpublic information about the company. He was responsible for Manugistics' financial analyses and forecasts. He prepared the company's quarterly earnings estimates based upon, among other things, the company's prior actual quarterly results, at a time when those results were nonpublic. He also helped to prepare the company's press releases and scripts for quarterly conference calls with investors and stock market analysts. Saffer was also routinely privy to confidential, top level discussions by senior Manugistics' officials regarding the company's finances, plans and problems. He was involved in the analysis and planning for significant financial events, such as mergers, acquisitions and layoffs. According to the complaint, Saffer thus knew information about Manugistics' financial performance and impending major events before such information was disclosed to the public. The complaint alleges that from January 1999 through March 2002, Saffer engaged in seven episodes of illegal insider trading. He traded in advance of an acquisition announcement, a layoff announcement, and five quarterly earnings announcements. Following each of these announcements, Manugistics' closing share price changed by at least 12 percent and as much as 54 percent. Saffer realized unlawful profits of $207,408 from his seven episodes of insider trading. The complaint also alleges that Saffer's insider trading violated Manugistics' company policies which prohibited its senior officials, including Saffer, from trading in options on the company's stock, trading during company blackout periods, trading without clearance from the company, and trading while in possession of material, nonpublic information. The Commission alleges that as a result of the conduct described above, Barry Saffer violated Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Commission seeks a permanent injunction, disgorgement of illegal trading profits, prejudgment interest and civil penalties. Today, the United States Attorney for the Southern District of New York announced that on July 2, 2002, Barry Saffer pleaded guilty to criminal charges arising from the conduct alleged in the Commission's complaint. The Commission acknowledges the assistance provided by the Chicago Board Options Exchange in the investigation of this matter. [SEC v. Barry L. Saffer, 02 CV 5117 (SWK) (SDNY)] (LR-17597) SEC CHARGES JAY LAVESON, A FORMER EMPLOYEE OF IDX SYSTEMS, INC. WITH INSIDER TRADING IN THREE STOCKS The Commission today announced the filing of a civil injunctive action against Jay S. Laveson for illegal insider trading in the securities of IDX Systems, Inc., Daou Systems, Inc., and Medical Manager Corporation. The complaint alleges that Laveson, a resident of Atkinson, New Hampshire and a former senior financial analyst at IDX, made an illegal profit of $128,524 when he traded while in possession of material nonpublic information about the three companies. Laveson obtained this information during the course of his employment at IDX. Laveson agreed to settle this matter by consenting, without admitting or denying the allegations, to the entry of a judgment enjoining him from future violations of the antifraud provisions of the federal securities laws, and ordering him to disgorge the sum of $128,524. A civil penalty was not imposed and pre-judgment interest was waived based on Laveson's demonstrated inability to pay. The Commission's complaint alleges that from March 2 through March 4, 1999, Laveson, while employed at IDX's South Burlington, Vermont headquarters, sold and shorted IDX stock. At the time of his IDX trades, Laveson was in possession of material nonpublic information that IDX's earnings for the quarter ended March 31, 1999, would be lower than expected. IDX publicly announced the negative earnings news in a press release on March 5, 1999. The complaint further alleges that between September 1998 and February 1999, Laveson traded in the securities of Daou and Medical Manager while in possession of nonpublic information concerning IDX's merger negotiations with both companies. Laveson came into possession of the merger information while performing work as a member of the IDX due diligence teams that reviewed the potential transactions with Daou and Medical Manager. The complaint also alleges that on February 5, 1999, Laveson shorted Daou's stock, in anticipation of a decline in its price, after learning from Daou's chief operating officer that the company expected to have a revenue shortfall for the quarter ended December 31, 1998. The Commission's complaint alleges that by engaging in insider trading, Laveson violated the antifraud provisions of the federal securities laws, including Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. [SEC v. Jay S. Laveson, Civ. Action No.02 CV 11336 GAO (D. Mass.)] (LR- 17596) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The Pacific Exchange filed a proposed rule change (SR-PCX-2002-26) and Amendment No. 1 thereto relating to maintenance of books and records. Publication of the notice is expected in the Federal Register during the week of July 1. (Rel. 34-46128) The American Stock Exchange filed a proposed rule change (SR-AMEX-2002- 56) which proposes odd-lot execution procedures applicable to trading Nasdaq Market securities. Publication of the notice in the Federal Register is expected during the week of July 1. (Rel. 34-46148) The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2002-92) relating to Day and Good-till-Cancelled Order Designations for Non-Directed Orders in the Nasdaq SuperMontage. Publication of the proposal is expected in the Federal Register during the week of July 8. (Rel. 34-46155) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change filed by the Cincinnati Stock Exchange (SR-CSE- 2002-06) extending a pilot that establishes a fee schedule for transactions in Nasdaq/National Market securities and establishes a revenue sharing program to reflect recent developments in competitive business strategy has become effective under Section 19(b)(3)(A) of the Act. Publication of the proposal is expected in the Federal Register during the week of July 8. (Rel. 34-46147) 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 NEUBERGER BERMAN INC, 605 THIRD AVE, NEW YORK, NY, 10158, 2124769870 - 0 ($179,850,000.00) Equity, (File 333-91738 - Jul. 2) (BR. 07) N-2 PIMCO NEW YORK MUNICIPAL INCOME FUND II, 1345 AVENUE OF THE AMERICAS, 47TH FL, NEW YORK, NY, 10105, 10 ($250,000.00) Equity, (File 333-91740 - Jul. 2) (BR. 22) N-2 PIMCO CALIFORNIA MUNICIPAL INCOME FUND II, 1345 AVENUE OF THE AMERICAS, 47TH FL, NEW YORK, NY, 10105, 10 ($250,000.00) Equity, (File 333-91742 - Jul. 2) (BR. 22) N-2 PIMCO MUNICIPAL INCOME FUND II, 1345 AVENUE OF THE AMERICAS, 47TH FL, NEW YORK, NY, 10105, 10 ($250,000.00) Equity, (File 333-91744 - Jul. 2) (BR. 22) S-4 NETWORKS ASSOCIATES INC/, 3965 FREEDOM CIRCLE, SANTA CLARA, CA, 95054, 4089883832 - 0 ($177,302,330.00) Equity, (File 333-91746 - Jul. 2) (BR. 03) S-8 ATLAS AIR WORLDWIDE HOLDINGS INC, 2000 WESTCHESTER AVENUE, PURCHASE, NY, 10577-2543, 9147018000 - 0 ($9,780,000.00) Equity, (File 333-91752 - Jul. 2) (BR. 09) S-8 WEBCO INDUSTRIES INC, 9101 WEST 21ST ST, SAND SPRINGS, OK, 74063, 9182411000 - 1,050,000 ($4,200,000.00) Equity, (File 333-91754 - Jul. 2) (BR. 06) S-8 BOGEN COMMUNICATIONS INTERNATIONAL INC, 50 SPRING ST, C/O MITCHELL & CO INC, RAMSEY, NJ, 07446, 2019348500 - 0 ($1,630,000.00) Equity, (File 333-91756 - Jul. 2) (BR. 37) S-8 SKYWORKS SOLUTIONS INC, 20 SYLVAN ROAD, WOBURN, MA, 01801, 6179355150 - 0 ($93,185,235.54) Equity, (File 333-91758 - Jul. 2) (BR. 36) S-8 DATAKEY INC, 407 W TRAVELERS TRAIL, BURNSVILLE, MN, 55337, 6128906850 - 0 ($1,044,000.00) Equity, (File 333-91760 - Jul. 2) (BR. 36) S-8 SIERRA HEALTH SERVICES INC, 7022427000 - 0 ($19,674,000.00) Equity, (File 333-91762 - Jul. 2) (BR. 01) S-8 CYPRESS SEMICONDUCTOR CORP /DE/, 3901 N FIRST ST, SAN JOSE, CA, 95134-1599, 4089432600 - 8,237,059 ($118,803,252.00) Equity, (File 333-91764 - Jul. 2) (BR. 36) S-1 ABLEAUCTIONS COM INC, 7303 EAST EARLL DR, SCOTTSDALE, AZ, 85251, 6045212253 - 7,873,494 ($4,326,723.00) Equity, (File 333-91766 - Jul. 2) (BR. 08) S-8 AUTOLIV INC, 3350 AIRPORT RD, OGDEN, UT, 84405, 8016299800 - 2,000,000 ($49,260,000.00) Equity, (File 333-91768 - Jul. 2) (BR. 05) S-1 MMCA AUTO OWNER TRUST 2002-3, PO BOX 6038, CYPRESS, CA, 90630-0038, 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-91770 - Jul. 2) (BR. ) S-8 FERRO CORP, 1000 LAKESIDE AVE, CLEVELAND, OH, 44114-1183, 2166418580 - 25,000 ($754,500.00) Equity, (File 333-91774 - Jul. 2) (BR. 02) S-8 SCHEIN HENRY INC, 135 DURYEA RD, MELVILLE, NY, 11747, 6318425500X6867 - 0 ($75,123,750.00) Equity, (File 333-91778 - Jul. 2) (BR. 02) S-3 LEHMAN ABS CORP, LEHMAN ABS CORP, 3 WORLD FINANCIAL CENTER, NEW YORK, NY, 10285, 2125267000 - 0 ($1,343,474,035.00) Asset-Backed Securities, (File 333-91780 - Jul. 2) (BR. 05) S-8 PINNACLE WEST CAPITAL CORP, 400 E VAN BUREN ST PO BOX 52132, P O BOX 52132, PHOENIX, AZ, 85072-2132, 6022501000 - 6,000,000 ($225,900,000.00) Equity, (File 333-91786 - Jul. 2) (BR. 02) S-3D INVESTORS REAL ESTATE TRUST, 12 S MAIN STREET, SUITE 100, MINOT, ND, 58701, 701-837-4738 - 220,000 ($2,255,000.00) Equity, (File 333-91788 - Jul. 2) (BR. 08) S-8 CARDIAC SCIENCE INC, 16931 MILLIKAN AVENUE, IRVINE, CA, 92606, 9495870357 - 0 ($21,267,715.00) Equity, (File 333-91790 - Jul. 2) (BR. 36) S-8 AVIALL INC, 2055 DIPLOMAT DR, DALLAS, TX, 75234-8989, 2149565000 - 0 ($33,191,400.00) Equity, (File 333-91792 - Jul. 2) (BR. 06) S-8 LIBERATE TECHNOLOGIES, 2 CIRCLE STAR WAY, C/O NETWORK COMPUTER INC, SAN CARLOS, CA, 94070-6200, 6507014000 - 0 ($14,147,177.65) Equity, (File 333-91794 - Jul. 2) (BR. 03) S-8 CELL GENESYS INC, 342 LAKESIDE DR, FOSTER CITY, CA, 94404, 6504254400 - 3,200,000 ($40,260,000.00) Equity, (File 333-91796 - Jul. 2) (BR. 01) S-8 STEEL TECHNOLOGIES INC, 15415 SHELBYVILLE RD, LOUISVILLE, KY, 40253, 5022452110 - 25,000 ($336,250.00) Equity, (File 333-91798 - Jul. 2) (BR. 06) S-8 FIRSTFED AMERICA BANCORP INC, ONE FIRSTFED PARK, SWANSEA, MA, 02777, 5086798181 - 240,000 ($5,928,000.00) Equity, (File 333-91802 - Jul. 2) (BR. 07) S-8 INVERESK RESEARCH GROUP INC, 11000 WESTON PARKWAY, SUITE 100, CARY, NC, 27513, 9194609005 - 0 ($52,950,448.00) Equity, (File 333-91808 - Jul. 2) (BR. 01) SB-2 IVOICE COM INC /DE, 750 HIGHWAY 34, 210 SOUTH FOURTH AVE, MATAWAN, NJ, 07747, 7324417700 - 402,650,000 ($5,234,450.00) Equity, (File 333-91810 - Jul. 2) (BR. 09) S-8 CYPRESS SEMICONDUCTOR CORP /DE/, 3901 N FIRST ST, SAN JOSE, CA, 95134-1599, 4089432600 - 258,886 ($3,844,457.00) Equity, (File 333-91812 - Jul. 2) (BR. 36) S-8 INTERNATIONAL ELECTRONICS INC, 427 TURNPIKE ST, CANTON, MA, 02072, 6178215566 - 0 ($1,076,856.00) Equity, (File 333-91814 - Jul. 2) (BR. 37) S-3 DOCUMENTUM INC, 6801 KOLL CENTER PARKWAY, PLEASANTON, CA, 94566-3145, 9256006800 - 0 ($125,000,000.00) Debt Convertible into Equity, (File 333-91818 - Jul. 2) (BR. 03) S-8 WIRELESS FACILITIES INC, 9805 SCRANTON RD, SUITE 100, SAN DIEGO, CA, 92121, 6198242929 - 5,334,518 ($24,272,056.90) Equity, (File 333-91852 - Jul. 2) (BR. 08) S-8 IDENTIX INC, 510 N PASTORIA AVE, SUNNYVALE, CA, 94086, 4087312000 - 9,045,953 ($53,099,744.11) Equity, (File 333-91858 - Jul. 2) (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 -------------------------------------------------------------------------------------- 3 DIMENSIONAL PHARMACEUTICALS INC DE X X 06/27/02 AAMES CAPITAL CORP AAMES MORTGAGE TRU CA X 06/25/02 ABN AMRO MORTGAGE CORP SERIES 2002-1A DE X 06/01/02 ACADIA REALTY TRUST MD X 04/26/02 AMEND ACORN PRODUCTS INC DE X X 06/28/02 ADVANCED AERODYNAMICS & STRUCTURES IN DE X X 04/24/02 AMEND ALTERNATIVE RESOURCES CORP DE X X 06/13/02 AMERICAN SKIING CO /ME DE X 07/02/02 AMERIGAS PARTNERS LP DE X X 05/21/02 AMEND AMERIQUEST MORTGAGE SECURITIES INC AS DE X 06/25/02 AMPEX CORP /DE/ DE X X 06/27/02 ANGELICA CORP /NEW/ MO X 04/19/02 AMEND ARAHOVA COMMUNICATIONS INC DE X X 06/25/02 ARAHOVA COMMUNICATIONS INC DE X X 06/09/02 AMEND ASPEN TECHNOLOGY INC /DE/ DE X 05/31/02 AMEND AT COMM CORP DE X X 06/21/02 ATCHISON CASTING CORP KS X X 07/02/02 ATPOS COM INC DE X 07/02/02 BEAZER HOMES USA INC DE X 04/17/02 AMEND BEI MEDICAL SYSTEMS CO INC /DE/ DE X 06/26/02 BIOJECT MEDICAL TECHNOLOGIES INC OR X X 07/01/02 C BASS MORTGAGE LOAN ASSET BACKED CER DE X X 06/25/02 CARBIDE GRAPHITE GROUP INC /DE/ DE X X 07/01/02 CASH SYSTEMS INC DE X 06/25/02 CHARTER MUNICIPAL MORTGAGE ACCEPTANCE DE X X 07/02/02 CHASE MANHATTAN BANK USA DE X X 06/17/02 CHEC FUNDING CENTEX HOME EQ LN ASST B DE X X 06/25/02 CHELL GROUP CORP NY X X 06/27/02 CHILDTIME LEARNING CENTERS INC MI X X 06/28/02 COGNIGEN NETWORKS INC CO X 04/19/02 COLUMBIA BANKING SYSTEM INC WA X X 07/01/02 COMMUNITY WEST BANCSHARES / CA X X 07/01/02 CONSECO FINANCE SECURITIZATIONS CORP DE X 07/01/02 CONTINENTAL AIRLINES INC /DE/ DE X X 07/01/02 CORINTHIAN COLLEGES INC X X 07/01/02 CORTEX PHARMACEUTICALS INC/DE/ DE X X X 07/01/02 COVAD COMMUNICATIONS GROUP INC DE X X 06/27/02 COVALENT GROUP INC NV X X 06/14/02 CREDIT SUISSE FIRST BOSTON ABS TRUST DE X X 06/25/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 04/25/02 CSFB MORTGAGE BACKED PASS THROUGH CER DE X X 06/25/02 CURATIVE HEALTH SERVICES INC MN X X 06/28/02 CWABS INC DE X X 06/27/02 CYCLO3PSS CORP DE X 07/02/02 DAIRY MART CONVENIENCE STORES INC DE X X 06/17/02 AMEND DATAWORLD SOLUTIONS INC DE X X 05/16/02 AMEND DEALER AUTO RECEIVABLES CO LLC DE X X 06/17/02 DIGITAL WORLD CUP INC X 06/15/02 DUSA PHARMACEUTICALS INC NJ X X 07/02/02 DYAX CORP DE X X 07/02/02 E RESOURCES INC UT X X 06/28/02 EDISON INTERNATIONAL CA X 07/01/02 EDISON MISSION ENERGY CA X 07/02/02 EDT LEARNING INC DE X X 06/17/02 ELECTRONIC ARTS INC DE X 07/01/02 EMERSON RADIO CORP DE X X 06/28/02 ESTEE LAUDER COMPANIES INC DE X 07/01/02 EVOLVING SYSTEMS INC DE X 06/30/02 EXELON CORP PA X 07/01/02 EXPRESSJET HOLDINGS INC DE X X 07/01/02 EXTENDICARE HEALTH SERVICES INC DE X X 07/01/02 FIRST FRANKLIN CORP DE X X 07/01/02 FIRST NIAGARA FINANCIAL GROUP INC DE X X 07/02/02 FIRST OF LONG ISLAND CORP NY X X 06/27/02 FLEETBOSTON FINANCIAL CORP RI X 06/25/02 FORD MOTOR CO DE X X 07/02/02 FORD MOTOR CREDIT CO DE X X 07/02/02 FOREST LABORATORIES INC DE X 07/02/02 FRONTIERVISION HOLDINGS LP DE X X 06/25/02 FRONTIERVISION HOLDINGS LP DE X X 06/09/02 AMEND FRONTIERVISION OPERATING PARTNERS LP DE X X 06/25/02 FRONTIERVISION OPERATING PARTNERS LP DE X X 06/09/02 AMEND GENERAL MOTORS CORP DE X 07/02/02 GENESEE CORP NY X X 07/01/02 GENOME THERAPEUTICS CORP MA X X 06/24/02 AMEND GERBER SCIENTIFIC INC CT X 07/02/02 GREATER BAY BANCORP CA X X X 07/02/02 GS MORTGAGE SECURITIES CORP DE X X 07/02/02 HEALTHAXIS INC PA X X 06/17/02 HEARTLAND TECHNOLOGY INC DE X 06/28/02 HOOKER FURNITURE CORP VA X X 06/25/02 HOUSEHOLD HOME EQUITY LOAN TRUST 1999 DE X 06/20/02 HOUSEHOLD HOME EQUITY LOAN TRUST 2002 X 06/20/02 HOUSEHOLD REVOLVING HOME EQUITY LOAN DE X 06/20/02 HOUSEHOLD REVOLVING HOME EQUITY LOAN DE X 06/20/02 HOUSEHOLD REVOLVING HOME EQUITY LOAN DE X 06/20/02 HOUSEHOLD REVOLVING HOME EQUITY LOAN DE X 06/20/02 HSBC USA INC /MD/ MD X 07/02/02 HUB INTERNATIONAL LTD X 07/02/02 HUDSON UNITED BANCORP NJ X X 06/26/02 HUNTSMAN POLYMERS CORP DE X X 06/28/02 IMH ASSETS CORP DE X 06/25/02 IMH ASSETS CORP DE X 06/25/02 IMPAC SECURED ASSETS CORP CA X 06/25/02 IMPAC SECURED ASSETS CORP CA X 06/25/02 IMPERIAL SUGAR CO /NEW/ TX X X 06/28/02 INDYMAC MBS INC X 06/25/02 INDYMAC MBS INC RES AS SEC TR 2002-A3 X 06/25/02 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 06/25/02 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 06/25/02 INT MEDIA GROUP INC DE X X 06/21/02 INTELLIGROUP INC NJ X X 07/01/02 INTERNATIONAL SMART SOURCING INC DE X 07/01/02 JUPITER MEDIA METRIX INC DE X X 06/21/02 KUSHNER LOCKE CO CA X 07/01/02 LASON INC DE X X 07/01/02 LEE ENTERPRISES INC DE X 06/28/02 LEHMAN BROTHERS HOLDINGS INC DE X 07/02/02 LEHMAN BROTHERS HOLDINGS INC DE X 07/02/02 MAGNUM HUNTER RESOURCES INC NV X X 06/13/02 MANGOSOFT INC NV X 06/28/02 MERISTAR HOTELS & RESORTS INC DE X X 07/01/02 MERRILL LYNCH MORTGAGE INVESTORS INC DE X X 06/18/02 MFB CORP IN X 06/30/02 MICROSEMI CORP DE X 06/28/02 MICROTEL INTERNATIONAL INC DE X 07/01/02 MIDWEST GENERATION LLC CA X 07/02/02 MISSION ENERGY HOLDING CO DE X 07/02/02 MSC SOFTWARE CORP DE X X 04/19/02 AMEND MSU DEVICES INC DE X X 07/01/02 MSU DEVICES INC DE X X 06/25/02 NATIONAL EQUIPMENT SERVICES INC DE X X 06/30/02 NATIONAL HEALTH REALTY INC MD X 07/02/02 NATIONAL HEALTHCARE CORP DE X 07/02/02 NATIONSRENT INC DE X X 07/01/02 NEWPARK RESOURCES INC DE X X 06/28/02 NICHOLAS FINANCIAL INC FL X 07/02/02 NOVADIGM INC DE X X 06/27/02 NOVAVAX INC DE X X 06/26/02 OASIS ENTERTAINMENTS FOURTH MOVIE PRO NV X 07/02/02 AMEND OLYMPUS COMMUNICATIONS LP DE X X 06/25/02 OLYMPUS COMMUNICATIONS LP DE X X 06/09/02 AMEND OMNI DOORS INC DE X X 06/19/02 OPTION ONE MORT ACCEPT CORP ASSET BAC DE X X X 06/27/02 PACIFIC GAS & ELECTRIC CO CA X X 07/02/02 PANAMERICAN BEVERAGES INC R1 X X 07/01/02 PAXSON COMMUNICATIONS CORP DE X X 06/28/02 PEREGRINE SYSTEMS INC DE X X 06/25/02 PEROT SYSTEMS CORP DE X X 06/30/02 AMEND PEROT SYSTEMS CORP DE X X 06/30/02 AMEND PG&E CORP CA X X 07/02/02 PHOTOELECTRON CORP MA X X 06/26/02 PRECISION OPTICS CORPORATION INC MA X X 07/02/02 PROVIDIAN MASTER TRUST X X 06/17/02 RESIDENTIAL ASSET MORT PROD GMACM MOR X X 04/25/02 RETRACTABLE TECHNOLOGIES INC TX X X 06/28/02 RMH TELESERVICES INC PA X X 07/01/02 ROHN INDUSTRIES INC DE X X 06/30/02 SALIENT 3 COMMUNICATIONS INC DE X X 06/10/02 AMEND SAXON ASSET SECURITIES CO VA X 07/02/02 SEACOR SMIT INC DE X X 07/01/02 SEARS ROEBUCK ACCEPTANCE CORP DE X X 06/27/02 SHELBOURNE PROPERTIES I INC DE X X 07/02/02 SHELBOURNE PROPERTIES II INC DE X X 07/02/02 SHELBOURNE PROPERTIES III INC DE X X 07/02/02 SONIC INNOVATIONS INC DE X 07/01/02 SOUTHFIRST BANCSHARES INC DE X X 06/28/02 SPECIAL METALS CORP DE X X 07/01/02 STAGE STORES INC NV X X 07/01/02 STANDARD REGISTER CO OH X X 07/02/02 STILWELL FINANCIAL INC DE X X X 07/01/02 STRUCTURED ASSET SECURITIES CORP DE X 06/27/02 SURMODICS INC MN X 06/28/02 SYSTEMAX INC DE X 07/02/02 TARGET RECEIVABLES CORP MN X 06/25/02 TB WOODS CORP DE X X 06/24/02 AMEND TEAM SPORTS ENTERTAINMENT INC DE X 05/15/01 AMEND TECH OPS SEVCON INC DE X 07/02/02 TEPPCO 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