SEC NEWS DIGEST Issue 2004-8 January 13, 2004 COMMISSION ANNOUNCEMENTS CLAIM PROCEDURES FOR PERSONS WHO SOLD COMMON STOCK OF FINANCIAL SECURITY ASSURANCE HOLDINGS, LTD. On January 13, the Commission announced claim procedures for persons who sold common stock of Financial Security Assurance Holdings, Ltd. (FSA) on March 7, 9, 10 and 14, 2000. A disgorgement fund that was established in connection with the case of SEC v. Amouyal, et al. (S.D.N.Y., No. 00 Civ. 2029), will be distributed, after expenses, proportionately among persons who sold FSA stock on March 7, 9, 10 or 14, 2000. In the case filed in the U.S. District Court for the Southern District of New York, the SEC alleged that the defendants engaged in illegal insider trading of the common stock of FSA during March 2000. As a result of a settlement between the SEC and the defendants in the action, a fund was established to return insider trading profits to those persons who sold the stock on March 7, 9, 10 and 14, 2000. The court appointed Ralph M. Stone of Shalov Stone & Bonner LLP as Receiver of the above-referenced fund. For further information regarding the case or filing a claim to receive a proportionate recovery from the disgorgement fund, go to www.lawssb.com or contact the Receiver's legal assistant, Olga Lysenko, at (212) 239-4340, ext. 11. ENFORCEMENT PROCEEDINGS COMMISSION DECLARES DECISION AS TO ROGER DETRANO FINAL The decision of an administrative law judge with respect to Roger M. DeTrano has become final. The law judge found that DeTrano pled guilty to one count of conspiracy to commit securities fraud in the U.S. District Court for the Southern District of New York on Sept. 20, 2002. The court sentenced DeTrano to seventy months of imprisonment, three years of supervised release, and the court also imposed a criminal penalty of $200. The law judge also found that the court entered a Final judgment of Default on Jan. 22, 2003, permanently enjoining DeTrano from violating Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933; Sections 10(b), 13(d), and 16(a) of the Securities Exchange Act of 1934, and Exchange Act Rules 10b-5, 12a-1, 13d-1, and 16a-3. DeTrano was also ordered to pay $494,694.82 in disgorgement, plus pre- judgment interest. The initial decision barred DeTrano from participating in the offering of any penny stock, including acting as promoter, finder, consultant, or other person who engages in activities with a broker, dealer, or issuer for purposes of the issuance of trading in any penny stock, or inducing or attempting to induce the purchase or sale of any penny stock. (Rels. 33-8354; 34-49062; File No. 3-11169) PENNY STOCK BAR ISSUED AGAINST MICHAEL SYLVER On January 13, the Commission issued an Order Making Findings and Imposing Remedial Sanctions Pursuant to Section 15(b) of the Securities Exchange Act of 1934 against Respondent Michael A. Sylver (the Order). The Order found that on June 5, 2003, the U.S. District Court for the District of Nevada issued a judgment against Sylver permanently enjoining him from further violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 (Securities Act) and Sections 10(b), 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 12b-20, 12b-25, 13a-1, 13a-13, 13b2- 1 and 13b2-2 thereunder (SEC v. Amazon Natural Treasures, Inc., et al., Civ. No. CV-S-01-0229 (RLH-RJJ) D. Nev.). The Commission's complaint alleged, among other things, that from 1997 though 2000, Sylver was the president of Amazon Natural Treasures, Inc. (Amazon), of Las Vegas, Nevada. During that period, Sylver prepared and/or reviewed, and disseminated, numerous materially false and misleading statements and omissions made by Amazon in public filings with the Commission, press releases, its Internet web site [www.amazon- treasures.com], and other documents disseminated to the public concerning the company's products, revenues and prospective earnings. The complaint further alleged that Sylver aided and abetted Amazon's failure to develop and maintain adequate books and records and internal accounting controls. The complaint further alleged that Sylver aided and abetted Amazon's failure to file with the Commission its Form 10-KSB for the year ended Dec. 31, 1999, and its late filing of three Form 10- QSBs for its fiscal years 1999 and 2000. Finally, the complaint alleged that, from at least 1997 through 1999, Sylver participated in Amazon's sales of millions of shares of unregistered, non-exempt stock. During that period, Amazon common stock was a penny stock. Based upon the above, the Commission issued an order barring Sylver from participating in any offering of a penny stock. Sylver consented to the issuance of the administrative order without admitting or denying the findings in the Order. (Rel. 34-49064; File No. 3-11325) COMMISSION SEEKS TO ENFORCE ORDER AGAINST MARK GEMAN On January 12, the Commission commenced proceedings to collect a civil penalty previously ordered in a Commission administrative proceeding against Mark N. Geman. SEC v. Mark N. Geman, Civ. No. 04-M-0056 (MJW). The complaint, filed pursuant to pursuant to Section 21(e) of the Securities Exchange Act and Section 209(d) of the Investment Advisers Act, asks a federal court to order Geman to comply with the Commission's Order and pay a $200,000 civil money penalty. The complaint charges that Geman failed to comply with the terms of a prior Commission order imposing remedial sanctions issued in In the Matter of Mark N. Geman, Administrative Proceeding File No. 3-9032 (Feb. 14, 2001). [SEC v. Mark N. Geman, Civil Action No. 04-M-0056 (MJW)] (LR-18538) SEC OBTAINS PRELIMINARY INJUNCTIVE RELIEF AGAINST ZARRAR SHEIKH, OPULENTICA, LLC AND RELIEF DEFENDANT SAIMA SHAHZADI, AND A PARTIAL FINAL PERMANENT INJUNCTION JUDGMENT AGAINST NASSER DAWOUD At a hearing on January 9, U.S. District Judge Richard J. Howell of the Southern District of New York granted the Securities and Exchange Commission's motion for a preliminary injunction and other relief against defendants Opulentica, LLC (Opulentica), Zarrar Sheikh (Sheikh) and relief defendant Saima Shahzadi (Shahzadi). The defendants and relief defendant filed no opposition to the SEC's motion and ultimately consented to the relief. The court also granted the SEC's motion for a partial final consent permanent injunction and other relief against defendant Nasser A. Dawoud. The January 9 order continues in place various forms of interim relief initially ordered by the court on Dec. 23, 2003, when the court granted the Commission's motion for a temporary restraining order, freezing the assets of the defendants and relief defendant, prohibiting the destruction of documents, granting expedited discovery and other relief to halt the fraud perpetrated by the defendants. Among other things, the Jan. 9 order preliminarily enjoins Opulentica and Sheikh from committing future violations of the registration provisions, Sections 5(a) and 5(c) of the Securities Act of 1933, and of the antifraud provisions, Section 17(a) of the Securities Act and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. In addition, the Jan. 9 order: (a) continues the freeze over the assets of the defendants and relief defendant; (b) directs the defendants and relief defendant to repatriate funds transferred to offshore accounts; (c) prohibits the destruction of documents; (e) imposes a limited stay of discovery and stays the time the defendants and relief defendant to respond to the Commission's complaint pending resolution of the criminal investigation; and (f) prohibits the defendants and relief defendant from all contact with investors. The order, however, allows the Commission to take third-party discovery during the pendency of the stay. The SEC's complaint filed on Dec. 23, 2003, alleges that, between March 2002 and the present, Opulentica, Sheikh and Nasser A. Dawoud (Dawoud) fraudulently raised over $500,000 by making material misrepresentations to actual and prospective investors concerning monthly and annual returns on investments, investments risks, and the existence of "insurance" to protect against investment losses. The SEC's complaint named the following defendants and relief defendants: Opulentica, a New York limited liability corporation that was formed on or about May 21, 2002, and whose purported office was located at 44 Wall Street, New York, New York. Opulentica has operated a website, though which it offered to investors and potential investors a purported guaranteed return of 6% (which it claimed would yield an annual return of 72%) on short-term investments. Sheikh, age 33, was the registered agent of Opulentica and was identified as the contact person in Opulentica's advertisements in the "Weekly Pakistan News" and the "Pakistan Post" and as media relations contact in offering materials. Dawoud, age 31, resides in Brooklyn, New York. In a bank account opening Statement, Dawoud held himself out to be the president of Opulentica. Relief Defendant, Saima Shahzadi, is Sheikh's wife and received at least $56,200 in investor funds from Opulentica's bank accounts. Further, the SEC's complaint alleges that: As of Dec. 9, 2003, the defendants raised approximately $538,000 from about twenty (20) investors in Opulentica. The defendants solicited investors to open accounts with Opulentica for periods of 3, 6, 9, and 12 months. Opulentica promised promised investors returns of 6% monthly or, as described in the offering, 72% returns annually. Opulentica's website boasted that offered investors "the maximum gain with the minimum of risk exposure" and "extensive insurance coverage" over all of its accounts. In its offering materials, Opulentica listed fifteen individuals, including Sheikh, who it claimed constituted "a staff of dedicated, professional, and licensed financial analysts. In truth, Opulentica was an ongoing fraud. Opulentica never generated profits of 6% per month. In fact, of the $538,000 raised, the defendants actually invested only $289,000 in reckless day trading through which the defendants lost over $117,000. Opulentica's trading accounts were not protected by insurance and investments in Opulentica's were not "risk-free." The defendants also failed to disclose that they had diverted $249,000 of investor funds for their personal use and that of Shahzadi. [SEC v. Zarrar Sheikh, Nasser A. Dawoud, Opulentica, LLC and Relief Defendant Saima Shahzadi, Civil Action No. 03 Civ 10165 (RJH) SDNY] (LR-18539) FINAL JUDGMENT ENTERED AGAINST FORMER SENIOR OFFICER OF HPSC, INC. SUBSIDIARY The Commission announced today that on Dec. 26, 2003, the Honorable Mark L. Wolf of the U.S. District Court for the District of Massachusetts entered a final judgment by consent against Kevin J. Morrison, age 54, of West Hartford, Connecticut. Morrison was the executive vice- president of American Commercial Financial Corp., a wholly-owned subsidiary of Boston-based HPSC, Inc. Without admitting or denying the Commission's allegations, Morrison consented to the entry of a final judgment that bars him from serving as an officer or director of a public company and permanently enjoins him from future violations of Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5 and 13b2-1 promulgated thereunder. In its complaint, the Commission alleged that from at least 1997 through May 2002, Morrison improperly diverted nearly $5 million of corporate assets to relief defendant Mildred K. Miller, a purported ACFC customer. According to the complaint, Morrison covered up his embezzlement by regularly providing falsified financial reports to ACFC's president, HPSC, and HPSC's outside auditors. Information contained in those reports was incorporated in HPSC's financial statements for the periods ended Dec. 31, 1997 through March 31, 2002, causing those financial statements to contain material misstatements. On Aug. 14, 2002, after becoming aware of Morrison's conduct, HPSC filed amended Forms 10-K for the years ended Dec. 31, 2000, and Dec. 31, 2001, which restated the company's net income and earnings per share for the years ended Dec. 31, 1997, through Dec. 31, 2001, and for the quarters ended March 31, 2000, through Dec. 31, 2001. The company also filed amended Forms 10-Q for the quarters ended Sept. 30, 2001 and March 31, 2002. The restatements reflect that Morrison's fraud resulted in an overstatement of HPSC's net income and earnings per share of between 4% and 112% during these periods. Previously in this same litigation, the Commission obtained a default judgment against Miller on Dec. 22, 2002. That default judgment against Miller was vacated by the court. On Feb. 13, 2003, the court re-entered a Final Judgment by Default against Miller. The court ordered Miller to pay disgorgement of $4,782,381.26, plus prejudgment interest thereon of $189,813.63. On Nov. 21, 2002, in related criminal proceedings filed by the U.S. Attorney for the District of Connecticut, Morrison pleaded guilty to one count of wire fraud in violation of 18 U.S.C. 1343. On March 31, 2003, Morrison was sentenced to serve 16 months in prison and ordered to pay restitution of nearly $5 million by Judge Janet C. Hall of the U.S. District Court for the District of Connecticut. On March 7, 2003, Miller pleaded guilty before Judge Hall to one count of wire fraud in violation of 18 U.S.C. 1343. On Nov. 6, 2003, Miller was sentenced to 60 months imprisonment and ordered to pay restitution of nearly $5 million. For further information see Litigation Releases 17921, 17686 and 18463. [SEC v. Kevin J. Morrison, et al., Civil Action No. 02- 11647-MLW, USDC, D. Mass.] (LR-18540; AAE Rel. 1940) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The Fixed Income Clearing Corporation filed a proposed rule change (SR- FICC-2003-09) that would allow FICC to establish a comprehensive standard of care and limitation of liability with respect to its Mortgage-Backed Securities Division's participants. Publication of the proposal is expected in the Federal Register during the week of January 12. (Rel. 34-49048) The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2003-15) that would allow NSCC to implement a real-time trade matching system (RTTM) for certain NSCC-eligible corporate bonds, municipal bonds, and unit investment trusts in the fourth quarter of 2003. Publication of the proposal is expected in the Federal Register during the week of January 19. (Rel. 34-49051) A proposed rule change (SR-PCX-2003-63) has been filed by the Pacific Stock Exchange, through its wholly-owned subsidiary, PCX Equities, Inc., relating to post-trade anonymity to its ETP Holders. Publication of the proposal is expected in the Federal Register during the week of January 19. (Rel. 34-49053) A proposed rule change (SR-NSCC-2003-03) has been filed by the National Securities Clearing Corporation to allow NSCC to amend its procedures regarding execution time for CNS buy-ins. Publication of the proposal is expected in the Federal Register during the week of January 19. (Rel. 34-49061) 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 UNIVERSAL DOMAINS INC, 828 HOWE STREET, SUITE 502, VANCOUVER, A1, V6Z 2X2, (604) 612-1945 - 50,000,000 ($500,000.00) Equity, (File 333-111840 - Jan. 12) (BR. 04) S-8 VALUECLICK INC/CA, 4360 PARK TERRACE DR, SUITE 100, WESTLAKE VILLAGE, CA, 91361, 8056846060 - 0 ($160,612.90) Equity, (File 333-111841 - Jan. 12) (BR. 02) SB-2 IMAGEWARE SYSTEMS INC, 10883 THORNMINT RD, 619-673-8600, SAN DIEGO, CA, 92127, 6196738600 - 0 ($22,052,784.40) Equity, (File 333-111842 - Jan. 12) (BR. 03) S-1 NOVACEPT INC, 1047 ELWELL CT., PALO ALTO, CA, 94303, 0 ($86,250,000.00) Equity, (File 333-111843 - Jan. 12) (BR. 36) S-3 UNITEDGLOBALCOM INC, 4643 SOUTH ULSTER STREET SUITE 1300, DENVER, CO, 80237, 3037704001 - 0 ($1,000,000,000.00) Equity, (File 333-111844 - Jan. 12) (BR. 37) S-3 MASTEC INC, 3155 N W 77TH AVE, MIAMI, FL, 33122, 3055991800 - 0 ($261,052,875.00) Equity, (File 333-111845 - Jan. 12) (BR. 06) SB-2 CNB HOLDINGS INC /GA/, 7855 NORTH POINT PARKWAY, SUITE 200, ALPHARETTA, GA, 30022-4849, 7706508262 - 1,000,000 ($12,000,000.00) Equity, (File 333-111846 - Jan. 12) (BR. 07) S-8 AMERICAN FIRE RETARDANT CORP, 9337 BOND AVENUE, 806-479-0449, EL CAJON, CA, 92012, 619-390-68 - 0 ($2,760,000.00) Equity, (File 333-111847 - Jan. 12) (BR. 02) S-8 TRUMP HOTELS & CASINO RESORTS INC, 1000 BOARDWALK, ATLANTIC CITY, NJ, 08401, 6094496515 - 4,000,000 ($11,040,751.00) Equity, (File 333-111848 - Jan. 12) (BR. 08) F-1 LIPMAN ELECTRONICS ENGINEERING LTD, 3,450,000 ($135,654,000.00) Equity, (File 333-111849 - Jan. 12) (BR. 02) S-11 PERMANENT FINANCING NO 4 PLC, BLACKWELL HOUSE, GUILDHALL YARD, LONDON, A1, 00000, 3,975,000,000 ($3,975,000,000.00) Mortgage Backed Securities, (File 333-111850 - Jan. 12) (BR. 05) SB-2 HEALTH SCIENCES GROUP INC, HOWARD HUGHES CENTER, 6080 CENTER DRIVE, 6TH FLOOR, LOS ANGELES, CA, 90045, 3102426700 - 7,704,904 ($100,162.40) Equity, (File 333-111851 - Jan. 12) (BR. 01) S-8 RUSS BERRIE & CO INC, 111 BAUER DR, OAKLAND, NJ, 07436, 2013379000 - 0 ($94,144,244.58) Equity, (File 333-111853 - Jan. 12) (BR. 05) S-8 ABLEST INC, 1901 ULMERTON ROAD, SUITE 300, CLEARWATER, FL, 33762, 7237461565 - 135,000 ($693,900.00) Equity, (File 333-111854 - Jan. 12) (BR. 08) F-1 MEDIA CENTURY INTERNATIONAL LTD, UNIT 1502 15/F WORLD WIDE HOUSE, 19 DES VOEUX ROAD, HONG KONG, K3, 00000, 852 2736 2726 - 100,000 ($100,000.00) Face Amount Certificates, (File 333-111855 - Jan. 12) (BR. ) S-8 AMIS HOLDINGS INC, AMI SEMICOUNDUCTOR INC, 2300 BUCKSKIN RD, POCATELLO, ID, 83201, 2082346732 - 2,308,827 ($41,397,268.00) Equity, (File 333-111856 - Jan. 12) (BR. 36) S-2 TIME AMERICA INC, 51 WEST THIRD STREET, SUITE 301, TEMPE, AZ, 85281, 6029675800 - 0 ($17,090,598.00) Equity, (File 333-111857 - Jan. 12) (BR. 03) S-3 SYNTHETIC FIXED INCOME SECURITIES INC, 301 SOUTH COLLEGE ST, CHARLOTTE, NC, 28288, 7047152337 - 1,000,000 ($1,000,000.00) Other, (File 333-111858 - Jan. 12) (BR. 05) S-8 CASCADE CORP, 2201 N.E. 201ST AVE., FAIRVIEW, OR, 97024-9718, 5036696300 - 0 ($11,470,000.00) Equity, (File 333-111860 - Jan. 12) (BR. 36) S-3 FINISAR CORP, 1308 MOFFETT PARK DR, SUNNYVALE, CA, 94089, 4085481000 - 0 ($150,000,000.00) Debt Convertible into Equity, (File 333-111861 - Jan. 12) (BR. 36) SB-2 PACIFICHEALTH LABORATORIES INC, 1480 ROUTE 9 NORTH SUITE 204, WOODBURY, NJ, 07095, 9086366141 - 1,273,430 ($1,197,024.00) Equity, (File 333-111862 - Jan. 12) (BR. 01) F-3 INTERNACIONAL DE CERAMICA SA DE CV, AVE CARLOS PACHECO 7200, 011-52-14-29-11-11, CHIHUAHUA CHIH MEXIC, O5, 00000, 32,800,000 ($43,952,000.00) Equity, (File 333-111863 - Jan. 12) (BR. 06) S-8 NEXIA HOLDINGS INC, 268 WEST 400 SOUTH, STE 300, SALT LAKE CITY, UT, 84101, 8015758073 - 50,000,000 ($550,000.00) Equity, (File 333-111864 - Jan. 12) (BR. 09) SB-2 LIQUIDGOLF HOLDING CORP, 1017 W. ORANGE BLOSSOM TRAIL, 4078897577, APOPKA, FL, 32712, 407-889-7577 - 4,289,556 ($8,150,156.40) Equity, (File 333-111865 - Jan. 12) (BR. 09) F-9 QUEBECOR WORLD INC, 612 ST JACQUES ST, MONTREAL QUEBEC CANA, E6, 00000, 5149540101 - 0 ($600,000,000.00) Other, (File 333-111866 - Jan. 12) (BR. 05) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. Item 10. Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics. Item 11. Temporary Suspension of Trading Under Registrant's Employee Benefit Plans. Item 12. Results of Operations and Financial Condition. The following companies have filed 8-K reports for the date indicated and/or amendments to 8-K reports previously filed, responding to the item(s) of the form specified. 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE 1 2 3 4 5 6 7 8 9 10 11 12 13 DATE COMMENT ------------------------------------------------------------------------------------------------ 1 800 FLOWERS COM INC DE X X 01/06/04 24/7 REAL MEDIA INC DE X X X 01/06/04 ADVANCED HEALTHCARE TECHNOLOGIES INC CO X X X 12/02/03 AEGIS ASSET BACKED SEC CORP MORT PAS DE X X 12/26/03 AIR T INC DE X 01/12/04 ALASKA AIR GROUP INC DE X X 01/09/04 ALLIANCE CAPITAL MANAGEMENT HOLDING L DE X X 01/12/04 ALLIANCE CAPITAL MANAGEMENT L P DE X X 01/12/04 ALTERNATIVE LOAN TRUST MORT PASS THRO DE X X 12/26/03 AMERICA WEST HOLDINGS CORP DE X X 01/09/04 AMERICAN HOME MORTGAGE INVESTMENT COR MD X X 01/12/04 AMERICAN MEDICAL SYSTEMS HOLDINGS INC DE X X 01/08/04 AMERICAN WAGERING INC NV X 01/05/04 ANACOMP INC IN X X 01/06/04 ANTHEM INC IN X 01/12/04 APACHE CORP DE X X 01/12/04 APPLEBEES INTERNATIONAL INC DE X 01/12/04 ARBIOS SYSTEMS INC NV X 10/30/03 AMEND ASCENTIAL SOFTWARE CORP DE X 01/12/04 ASSET BACKED PASS THROUGH CERTIFICATE DE X X 12/26/03 ASSURE ENERGY INC DE X X 01/08/04 ATA HOLDINGS CORP IN X X X 01/09/04 AXONYX INC NV X 01/08/04 BANC OF AMERICA ALTERNATIVE LOAN TRUS DE X X 12/26/03 BANC OF AMERICA ALTERNATIVE LOAN TRUS DE X X 12/26/03 BANC OF AMERICA ALTERNATIVE LOAN TRUS NY X X 12/26/03 BANC OF AMERICA ALTERNATIVE LOAN TRUS NY X X 12/26/03 BANC OF AMERICA MORT SEC INC ALTERNAT DE X X 12/26/03 BANC OF AMERICA MORT SEC INC MORT PAS DE X X 12/25/03 BANC OF AMERICA MORTGAGE PASS-THROUGH DE X X 12/26/03 BANC OF AMERICA MORTGAGE SEC INC ALTE DE X X 12/26/03 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 01/10/04 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 01/09/04 BANC OF AMERICA MTG SEC INC MORT PASS DE X X 12/26/03 BAYVIEW FINANCIAL MORT PASS THR CERTS DE X X 12/29/03 BEAR STEARNS ASSET BACKED CERTIFICATE DE X X 12/25/03 BEAR STEARNS ASSET BACKED CERTIFICATE DE X X 12/25/03 AMEND BELL MICROPRODUCTS INC CA X 01/12/04 BIOGEN IDEC INC DE X 11/12/03 AMEND BUFFETS INC MN X X 01/12/04 CAPITAL ONE AUTO FINANCE TRUST 2003-A DE X X 01/12/04 CAPITAL ONE AUTO FINANCE TRUST 2003-B DE X X 01/12/04 CAPITAL ONE MASTER TRUST NY X X 01/09/04 CAPITAL ONE MULTI ASSET EXECUTION TRU DE X X 01/09/04 CAPITAL ONE PRIME AUTO RECEIVABLES TR DE X X 01/12/04 CAPITAL ONE PRIME AUTO RECEIVABLES TR DE X X 01/12/04 CAPTIVA SOFTWARE CORP DE X X 01/05/04 CENTRAL VERMONT PUBLIC SERVICE CORP VT X 01/12/04 CHARLES RIVER LABORATORIES INTERNATIO X 01/09/04 CHESAPEAKE ENERGY CORP OK X X 01/08/04 CHESAPEAKE ENERGY CORP OK X 01/12/04 CHICAGO MERCANTILE EXCHANGE HOLDINGS DE X 01/12/04 CINCINNATI BELL INC OH X 01/12/04 CITIBANK SOUTH DAKOTA N A DE X X 12/31/03 CITIGROUP INC DE X 01/06/04 CITIGROUP MORTGAG LOAN TRUST SERIES 2 X X 12/26/03 CLEAR CHANNEL COMMUNICATIONS INC TX X 01/12/04 COMPREHENSIVE CARE CORP DE X X 01/12/04 COMPUTER ASSOCIATES INTERNATIONAL INC DE X X 01/12/03 COMTEX NEWS NETWORK INC DE X 01/12/04 CONGOLEUM CORP DE X X X X 12/31/03 CONNECTIV CORP DE X X X 01/05/04 COUNTRYWIDE FINANCIAL CORP DE X X 01/05/04 COUNTRYWIDE FINANCIAL CORP DE X X 01/05/04 COUNTRYWIDE FINANCIAL CORP DE X 12/31/03 CRDENTIA CORP DE X X 12/31/03 CRIIMI MAE INC MD X 01/12/04 CROMPTON CORP DE X X 01/12/04 CROWN CASTLE INTERNATIONAL CORP DE X X 01/07/04 CSFB MORTGAGE BACKED PASS THROUGH CER DE X X 12/25/03 CSK AUTO CORP DE X X X 01/09/04 CWMBS INC DE X X 11/26/03 CWMBS INC DE X X 03/28/03 AMEND CYPRESS BIOSCIENCE INC DE X X 01/09/04 CYTODYN INC CO X X X 10/28/03 AMEND DAKOTA GROWERS PASTA CO INC ND X X 01/10/04 DEBT RESOLVE INC DE X X 01/07/04 DENNYS CORP DE X X 12/31/03 DIGIMARC CORP DE X 01/07/04 DIXON TICONDEROGA CO DE X X 01/09/04 DOCENT INC DE X X 01/12/04 DONNELLEY R R & SONS CO DE X X 01/12/04 DVI RECEIVABLES CORP VIII DE X X 01/08/04 EASY GARDENER PRODUCTS LTD X 10/29/03 AMEND ELECTRIC NETWORK COM INC X 12/30/03 EMC CORP MA X X 01/12/04 EMULEX CORP /DE/ DE X 01/08/04 ENRON CORP/OR/ OR X X 01/09/04 ENTERTAINMENT PROPERTIES TRUST MD X X 10/27/03 AMEND FALMOUTH BANCORP INC DE X X 01/08/04 FARMER BROTHERS CO CA X 12/24/03 FINLAY ENTERPRISES INC /DE DE X X 01/08/04 FINLAY FINE JEWELRY CORP DE X X 01/08/04 FIRST FRANKLIN MORTGAGE LOAN TRUST 20 DE X X 12/26/03 FIRST FRANKLIN MORTGAGE LOAN TRUST 20 DE X X 12/26/03 FIRST MIDWEST FINANCIAL INC DE X X 01/09/04 FIRST UNION COMMERCIAL MORTGAGE SECUR NC X 12/18/03 FLAG TELECOM GROUP LTD X X 01/12/04 FOREST LABORATORIES INC DE X 12/31/03 FREMONT HOME LOAN TRUST 2003-B ASSET DE X X 12/25/03 FRISCHS RESTAURANTS INC OH X 01/12/04 GASEL TRANSPORTATION LINES INC OH X 01/09/04 GENCORP INC OH X X X 01/09/04 GREENBRIAR CORP NV X 01/08/04 GREENWICH CAPITAL COMMERCIAL FUND COR X 01/01/04 GUILFORD PHARMACEUTICALS INC DE X 11/12/03 AMEND H&R BLOCK INC MO X 01/09/04 HAMPTON ROADS BANKSHARES INC VA X 01/12/04 HANOVER COMPRESSOR CO / DE X 01/08/04 HARTCOURT COMPANIES INC UT X X 12/29/03 HAUPPAUGE DIGITAL INC DE X X X 12/31/03 HEALTHGATE DATA CORP DE X X 10/27/03 AMEND HEALTHSOUTH CORP DE X X 01/07/04 HOME INTERIORS & GIFTS INC TX X X 01/12/04 HORIZON HEALTH CORP /DE/ DE X X 01/12/04 HORTON D R INC /DE/ DE X X 01/06/04 HUMBOLDT BANCORP CA X X 01/12/04 HYUNDAI ABS FUNDING CORP DE X X 01/12/04 INERGY L P DE X X X 01/08/04 INTEGRATED SILICON SOLUTION INC DE X X 01/12/04 INTERMET CORP GA X X 01/12/04 INVESTMENT TECHNOLOGY GROUP INC DE X 01/12/04 JOHNSON OUTDOORS INC WI X X 01/12/04 JP MORGAN CHASE COMM MORT PASS THR CE DE X X 01/12/04 K2 INC DE X X 01/09/04 KANSAS CITY SOUTHERN DE X X 01/12/04 KNAPE & VOGT MANUFACTURING CO MI X X 01/12/04 LABORATORY CORP OF AMERICA HOLDINGS DE X 01/09/04 LACLEDE STEEL CO /DE/ DE X X 12/19/03 LAWRENCE FINANCIAL HOLDINGS INC MD X X 01/12/04 LEHMAN ABS CORP BACKED TR CERT FED EX DE X X 01/01/04 LEHMAN ABS CORP BACKED TRUST CERTS SE DE X X 01/01/04 LONGS DRUG STORES CORP MD X 01/09/04 LUFKIN INDUSTRIES INC TX X X 01/08/04 M&T BANK CORP NY X X X 01/12/04 MARCONI CORP PLC X0 X 01/12/04 MASTR ASSET SECURITIZATION TRUST 2003 DE X X 12/26/03 MEDI HUT CO INC DE X X 01/09/04 MERRILL LYNCH MOR INV INC PSS THR CE DE X X 12/26/03 MERRILL LYNCH MORTGAGE INV INC MOR LN DE X X 12/26/02 MERRILL LYNCH MORTGAGE INVESTORS INC DE X X 12/25/03 AMEND MERRILL LYNCH MORTGAGE INVESTORS INC DE X X 12/25/03 AMEND METALINE MINING & LEASING CO WA X 01/09/04 MGIC INVESTMENT CORP WI X X 01/12/04 MICROMUSE INC DE X X 01/12/04 MID STATE RACEWAY INC NY X 01/09/04 MILLENNIUM PHARMACEUTICALS INC DE X X 01/12/04 MONSANTO CO /NEW/ DE X 01/12/04 MOORE WALLACE INC X 01/12/04 MORGAN STANLEY ABS CAPITAL 1 INC TRUS DE X X 12/27/03 MORGAN STANLEY ABS CAPITAL 1 INC TRUS DE X X 12/27/03 AMEND MORT ASSET SEC TRANS MORT PS THR CERT DE X X 12/26/03 MORTGAGE ASSET SEC TRANS ALTER LN NY X X 12/25/03 AMEND MORTGAGE ASSET SEC TRANS INC MORT PAS DE X X 12/26/03 MORTGAGE ASSET SEC TRANS INC MRT PS T DE X X 12/26/03 MORTGAGE ASSET SEC TRANS INCMASTR ASS DE X X 12/26/03 MORTGAGE ASSET SEC TRANS MASTR PASS T DE X X 12/26/03 MORTGAGE ASSET SEC TRANSACTIONS INC M DE X X 12/25/03 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 12/25/03 MORTGAGE ASSET SECZT TRANS INC MORT P DE X X 12/26/03 MORTGAGE LOAN ASSET-BACKED CERTIFICAT DE X X 12/25/03 MORTGAGE PASS-THROUGH CERTIFICATES ML DE X X 12/26/03 MORTGAGE PASS-THROUGH CERTIFICATES SE DE X X 12/26/03 MORTGAGE PASS-THROUGH CERTIFICATES SE DE X X 12/26/03 MOTHERS WORK INC DE X X 01/08/04 MTR GAMING GROUP INC DE X X 01/07/04 MYOGEN INC DE X X 01/08/04 NAVIGANT CONSULTING INC DE X 01/12/04 NETFRAN DEVELOPMENT CORP FL X X 01/06/04 NITROMED INC DE X X 01/12/04 NOVADEL PHARMA INC DE X X 01/12/04 ONYX SOFTWARE CORP/WA WA X X 01/12/04 ONYX SOFTWARE CORP/WA WA X X 01/12/04 OPTIKA INC DE X 01/12/04 OPTIKA INC DE X X 01/12/04 OPTION ONE MORT ACCEP CORP ASSET BACK DE X X 12/26/03 OPTION ONE MORT ACCEPT CORP ASSET BAC DE X X 12/25/03 OPTION ONE MORT ACCEPTANCE CORP ASSET DE X X 12/26/03 OPTION ONE MORTGAGE ACCEP CORP ASSET NY X X 12/26/03 OPTION ONE MORTGAGE ACCEP CORP ASSET DE X X 12/25/03 OPTION ONE MORTGAGE ACCEP CORP AST BA DE X X 12/26/03 PALWEB CORP X X 01/06/04 PARTY CITY CORP DE X X 01/12/04 PAXSON COMMUNICATIONS CORP DE X X 01/12/04 PCS RESEARCH TECHNOLOGY INC DE X X 01/12/04 PEAK ENTERTAINMENT HOLDINGS INC NV X 01/12/04 PEAK ENTERTAINMENT HOLDINGS INC NV X 01/12/04 PETER KIEWIT SONS INC /DE/ DE X 01/09/04 PHIBRO ANIMAL HEALTH CORP X X 12/26/03 PIEDMONT NATURAL GAS CO INC NC X X 01/12/04 PRIDE INTERNATIONAL INC DE X X 01/09/04 QT 5 INC DE X X 01/08/04 RAE SYSTEMS INC DE X X X 01/12/04 RANGE RESOURCES CORP DE X X 01/08/04 RAPID BIO TESTS CORP NV X 01/09/04 REDBACK NETWORKS INC DE X X 01/05/04 AMEND REGEN BIOLOGICS INC DE X 01/12/04 RENAL CARE GROUP INC DE X X 01/12/04 RESIDENTIAL ACCREDIT LOANS INC DE X X 01/12/04 RIVERSTONE NETWORKS INC DE X 11/13/03 ROBOCOM SYSTEMS INTERNATIONAL INC NY X 01/12/04 S&C HOLDCO 3 INC X X 01/09/04 SAVOY CAPITAL INVESTMENTS INC CO X 01/08/04 SCHLOTZSKYS INC TX X 01/09/04 SCIENCE APPLICATIONS INTERNATIONAL CO DE X X 01/12/04 SEITEL INC DE X X 01/09/04 SEITEL INC DE X X 01/05/04 SELECT MEDICAL CORP DE X X 01/12/04 SEQUOIA RESIDENTIAL FUNDING INC X X 12/22/03 SEROLOGICALS CORP DE X X 01/12/04 SERVICEMASTER CO DE X 01/12/04 SKYWORKS SOLUTIONS INC DE X 01/02/04 SMITH & WOLLENSKY RESTAURANT GROUP IN DE X 01/12/04 SOLUTIA INC DE X X 01/08/04 SOUNDVIEW TECHNOLOGY GROUP INC DE X X 01/12/04 STAGE STORES INC NV X X 01/09/04 STAGE STORES INC NV X X 01/09/04 STANLEY WORKS CT X X 01/12/04 STELLENT INC MN X X 01/12/04 STERIS CORP OH X 01/12/04 STORAGE TECHNOLOGY CORP DE X X 01/12/04 STRATEGIC DIAGNOSTICS INC/DE/ DE X X 01/08/04 STRATOS INTERNATIONAL INC DE X 11/06/03 AMEND STRUCTURED ASSET MORT INV INC MORT PA DE X X 12/27/03 STRUCTURED ASSET MORT INV MORT PASS T NY X X 12/26/03 STRUCTURED ASSET SEC CORP MORT PASS T DE X X 12/27/03 AMEND STRUCTURED ASSET SEC CORP MORT PASS T DE X X 12/26/03 STRUCTURED ASSET SECURITIES CORP MOR DE X X 12/26/03 SUNGARD DATA SYSTEMS INC DE X X 01/12/04 SUNTRUST BANKS INC GA X X X 01/12/04 SUREWEST COMMUNICATIONS CA X X 01/12/04 TENFOLD CORP /UT DE X X 01/08/04 TERADYNE INC MA X X 01/09/04 TERAYON COMMUNICATION SYSTEMS DE X X 01/05/04 THOMAS GROUP INC DE X 01/08/04 TRAVIS BOATS & MOTORS INC TX X X 12/04/03 TRI-CONTINENTAL CORP MD X X 01/12/04 TRIAD AUTOMOBILE RECEIVABLES TRUST 2 CA X X 01/12/04 TRIAD AUTOMOBILE RECEIVABLES TRUST 20 DE X X 01/12/04 TRIAD AUTOMOBILE RECEIVABLES TRUST 20 CA X X 01/12/04 TRIAD HOSPITALS INC DE X 01/12/04 TRINITY LEARNING CORP UT X X 01/12/04 UNIFIRST CORP MA X X 01/12/04 UNITED NATURAL FOODS INC DE X X 01/12/04 UNITEDGLOBALCOM INC DE X 01/12/04 UNITEDHEALTH GROUP INC MN X 01/12/04 UNIVERSAL AUTOMOTIVE INDUSTRIES INC / DE X 01/12/04 UNIVISION COMMUNICATIONS INC DE X X 01/12/04 UTSTARCOM INC DE X X 01/08/04 VARIAN SEMICONDUCTOR EQUIPMENT ASSOCI DE X 01/06/04 VASO ACTIVE PHARMACEUTICALS INC DE X X 01/12/04 VERTEX PHARMACEUTICALS INC / MA MA X 01/12/04 VINEYARD NATIONAL BANCORP CA X X 01/12/04 WALGREEN CO IL X X 01/12/04 WASHINGTON GROUP INTERNATIONAL INC DE X 01/12/04 WEIRTON STEEL CORP DE X 01/12/04 WELLS FARGO ASSET SEC CORP MORT PAS T DE X X 12/26/03 WELLS FARGO ASSET SEC CORP MORT PAS T DE X X 12/25/03 WELLS FARGO ASSET SEC CORP MORT PASS DE X X 12/26/03 WELLS FARGO ASSET SEC CORP MORT SER 2 DE X X 12/25/03 WELLS FARGO ASSET SECURITIES CORP DE X X 01/12/04 WELLS FARGO ASSET SECURITIES CORP MOR DE X X 12/26/03 WELLS REAL ESTATE FUND XIII L P GA X 12/19/03 AMEND WELLS REAL ESTATE FUND XIV LP GA X 12/19/03 AMEND WELLS REAL ESTATE INVESTMENT TRUST II MD X X 01/12/04 WESTINGHOUSE AIR BRAKE TECHNOLOGIES C DE X X 01/12/04 WICKES INC DE X 01/12/04 WRIGLEY WM JR CO DE X X 01/12/04 YP NET INC NV X 01/09/04 CHASE CORP MA X X 01/12/04