SEC NEWS DIGEST Issue 2003-19 January 29, 2003 COMMISSION ANNOUNCEMENTS SEC CHARGES KPMG AND FOUR KPMG PARTNERS WITH FRAUD IN CONNECTION WITH AUDITS OF XEROX The Securities and Exchange Commission today sued KPMG LLP and four KPMG partners - including the head of the firm's department of professional practice - in connection with the audits of Xerox Corp. from 1997 through 2000. The Commission's action, filed in federal district court in New York, charges the firm and four partners with fraud, and seeks injunctions, disgorgement of all fees and civil money penalties. The Commission alleges that KPMG and its partners permitted Xerox to manipulate its accounting practices to close a $3 billion "gap" between actual operating results and results reported to the investing public. Year after year, the defendants falsely represented to the public that their audits were conducted in accordance with applicable auditing standards and that Xerox's financial reports fairly represented the company's financial condition and were prepared in accordance with GAAP. "The spectacular upheaval in the corporate landscape over the last year highlights the critical responsibility that auditors have in the financial reporting process," said Stephen M. Cutler, the SEC's Director of the Division of Enforcement. "In their audits of Xerox, KPMG and its partners abdicated that responsibility." "The investing public counts on the audit profession to do their job with unfailing dedication to the principles of accounting, regardless of the wishes of their audit clients," said Paul R. Berger, an Associate Director of Enforcement. "The failure by the audit firm and its partners in the Xerox case represents a troubling episode and one that cannot and should not be repeated." The four partners named as defendants, all of whom are certified public accountants, are: * Michael A. Conway, 59, a resident of Westport, Conn., has been KPMG's Senior Professional Practice Partner and the National Managing Partner of KPMG's Department of Professional Practice since 1990. He was the senior engagement partner on the Xerox account from 1983 to 1985. He again became the lead worldwide Xerox engagement partner for the 2000 audit. Conway also is a member of the KPMG board and is chairman of the KPMG Audit and Finance Committee. * Joseph T. Boyle, 59, a resident of New York City, was the "relationship partner" on the Xerox engagement in 1999 and 2000 and is a managing partner of the New York office of KPMG and of the Northeast Area Assurance (Audit) Practice. As the relationship partner, Boyle's chief duty was serving as liaison between KPMG and the Xerox Board of Directors, including its Audit Committee. * Anthony P. Dolanski, 56, a resident of Malvern, Pa., was the lead engagement partner overseeing Xerox's audits from 1995 through 1997. He left KPMG in 1998. He is currently the chief financial officer of the Internet Capital Group, a public company. * Ronald A. Safran, 49, a resident of Darien, Conn., was the lead engagement partner on the 1998 and 1999 Xerox audits. He was removed as engagement partner at Xerox's request after completing the 1999 audit and was replaced by Conway. KPMG or its predecessor has employed Safran since his graduation from college in 1976. According to the complaint, KPMG affiliate offices in Europe, Brazil, Canada and Japan, as well as KPMG auditors at Xerox's main U.S. operations facility in Rochester, N.Y., repeatedly warned the defendant KPMG partners, who had overall responsibility for the Xerox audit engagement, that manipulative actions taken by Xerox to improve revenues and earnings were unnecessary, were not adequately tested, and distorted true business results. The defendant KPMG partners, who worked near Xerox headquarters in Stamford, Conn., or at KPMG's New York headquarters, gave little weight to these warnings from on-the-scene KPMG affiliates and did not demand that Xerox justify the reasons for departures from historic accounting methods or establish the accuracy of the new, manipulative practices. Although the defendants occasionally voiced concern to Xerox management about the "topside accounting devices" developed and manipulated by senior corporate financial managers to increase revenue and earnings, the defendants did little or nothing when Xerox ignored their concerns and continued manipulating its financial results. The defendants then knowingly or recklessly set aside their reservations, failed in their professional duties as auditors, and gave a clean bill of health to Xerox's financial statements. Rather than put at risk a lucrative financial relationship with a premier client, the defendants failed to challenge Xerox's improper accounting actions and make the company accurately report its financial results. As noted in the complaint: "There was no watchdog at Xerox. KPMG's bark sounded no warning to investors; its bite was toothless." After this fraudulent conduct was investigated and exposed, Xerox, employing a new auditor, issued a $6.1 billion restatement of its equipment revenues and a $1.9 billion restatement of its pre-tax earnings for the years 1997 through 2000. The Commission's fraud allegations against KPMG and its partners address accounting errors that inflated equipment revenues by $3 billion and inflated pre-tax earning by $1.2 billion for the years 1997 through 2000. The complaint alleges that each defendant violated Section 17(a) of the Securities Act of 1933 and Sections 10(b) and 10A of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 10b-5, and aided and abetted violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act, and Exchange Act Rules 13a-1, 13a-13, 13b2-1 and 12b-20. On April 11, 2002, the Commission brought an injunctive action against Xerox based on the same allegations of accounting fraud as are alleged against the KPMG defendants, and other allegations. Without admitting or denying the allegations of the complaint, Xerox consented to the entry of a Final Judgment that permanently enjoined the company from violating the antifraud, reporting and record keeping provisions of the federal securities laws. Xerox also paid a $10 million civil penalty, agreed to restate its financial statements and agreed to hire a consultant to review the company's internal accounting controls and policies (Securities and Exchange Commission v. Xerox Corporation, Civil Action No. 02-CV-2780, DLC, S.D.N.Y., April 11, 2002). See LR-17465 (April 11, 2002); AAER-1542 (April 11, 2002). The SEC is continuing its investigation of this matter. The SEC's complaint can be found on the SEC's web site: www.sec.gov. [SEC v. KPMG LLP, Joseph T. Boyle, Michael A. Conway, Anthony P. Dolanski and Ronald A. Safran , Civil Action No. 03 CV 0671, DLC, S.D.N.Y., January 29, 2003] (LR-17954; AAER-1709) DISCLOSURE IN MANAGEMENT'S DISCUSSION AND ANALYSIS ABOUT OFF-BALANCE SHEET ARRANGEMENTS AND AGGREGATE CONTRACTUAL OBLIGATIONS As directed by new Section 130 (j) of the Securities Exchange Act of 1934, added by Section 401 (a) of the Sarbanes-Oxley Act of 2002, we are adopting amendments to our rules to require disclosure of off-balance sheet arrangements. The amendments require a registrant to provide an explanation of its off-balance sheet arrangements in a separately captioned subsection of the "Management's Discussion and Analysis" (MD&A) section of a registrant's disclosure documents. The amendments also require registrants (other than small business issuers) to provide an overview of certain known contractual obligations in a tabular format. (Rels. 33-8182; 34-47264; ISR-1266; File No. S7-42-02) COMMISSION ADOPTS RULES STRENGTHENING AUDITOR INDEPENDENCE The Commission has adopted rules to fulfill the mandate of Title II of the Sarbanes Oxley Act of 2002, strengthen audtor independence and require additional disclosures to investors about the services provided to issuers by the independent accountant. (Rels. 33-8183; 34-47265; 35-27642; IC-25915; IA-2103; File No. S7-49-02) ENFORCEMENT PROCEEDINGS COMMISSION DECLARES DECISION AS TO SCOTT EDWARDS, CPA, FINAL On January 28, he decision of an administrative law judge with respect to Scott E. Edwards became final. The law judge sanctioned Edwards based on findings that he engaged in improper professional conduct in violation of Rule 102(e) by failing to conduct the audit of a firm's financial statement for the fiscal year ending June 30, 1995, in accordance with GAAS. Edwards' firm improperly issued an unqualified audit report in his audit of Firstmark Corporation although Firstmark's financial statements departed materially from GAAP. The law judge also found that Edwards lacked sufficient competent evidential matter to support the firm's financial statements and that Edwards failed to exercise due care and consider the potential for audit risk. The law judge concluded that Edwards acted recklessly. The law judge ordered that Edwards be denied the privilege of appearing and practicing before the Commission as an accountant for one year. (Rels. 34-47268; AAER- 1708; File No. 3-10220) COMMISSION BARS WAYNE GORSEK AND LYNDELL PARKS FROM ASSOCIATION WITH REGISTERED BROKER-DEALERS; JUDGE FINDS GORSEK AND PARKS LIABLE OF SECURITIES FRAUD AND PERMANENTLY ENJOINS THEM FROM FUTURE VIOLATIONS; COURT IMPOSES ADDITIONAL SANCTIONS AGAINST GORSEK, PARKS AND P. BRENDEN GEBBEN On January 28, the Commission barred two former brokers, Wayne F. Gorsek and Lyndell F. Parks, from associating with a registered broker-dealer. The Honorable Jeanne E. Scott, U.S. District Judge for the Central District of Illinois, had previously found Gorsek and Parks liable for violating the antifraud provisions of the federal securities laws and had enjoined them from further violations of Sections 17(a) and (b) of the Securities Act of 1933; Section 10(b) of the Securities Exchange Act of 1934 and Exchange Act Rule 10b-5. [SEC v. Wayne F. Gorsek, Lyndell Parks, P. Brenden Gebben and Troy Justus, U.S. District Court for the Central District of Illinois, C.A. No. 99 CV 3072, JES]. Gorsek and Parks consented to the entry of the Commission's order barring them from association with any broker or dealer, without admitting or denying the Commission's findings against them. Previously, on April 21, 2001, Judge Scott entered an Order granting the Commission's motion for partial summary judgment against Gorsek, the former CEO, President and "Director of Research" of Strategic Investment Advisory (SIA) and Parks, SIA's former Chief Operating Officer, Vice President, and "Director of Financial Communications," for violations of Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and Section 17(b) of the Securities Act, for their fraudulent touting of securities while at SIA. In January 2002, Gebben, who held the titles of "Lead Analyst" and "Assistant Director of Research and Communications" at SIA, was found liable by a jury for violations of Section 17(b) of the Securities Act and at the close of evidence at trial, the Court directed a verdict in the Commission's favor, holding Gebben liable for violations of Section 10(b) of the Exchange Act, and Exchange Act Rule 10b-5 for fraudulently touting securities on the Internet. See LR-17352 (February 5, 2002). On April 17, 2002, Judge Scott, based on the Court's April 21, 2001 Order, as well as Parks' Consent, entered an Order of Final Judgment Against Parks that enjoined him from further violations of Sections 17(a) and (b) of the Securities Act, Section 10(b) of the Exchange Act and Exchange Act Rule 10b-5. On May 28, 2002, Judge Scott found, after a bench trial, that Gorsek, who was co-owner, Compliance Officer, Supervisory Principal and a registered representative at Strategic Investments, Inc. (SII), a broker- dealer, violated Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act, and Exchange Act Rule 10b-5 by defrauding his brokerage customers at SII by, among other things, knowingly lying to his customers by falsely representing that he was a securities research analyst who had independently researched the securities he recommended to them. On August 19, 2002, Judge Scott entered a Final Judgment of Permanent Injunction and Other Relief against Gorsek, restraining and enjoining him from violating the antifraud provisions of the federal securities laws. The Court's Order (i) enjoined Gorsek from further violations of Sections 17(a) and (b) of the Securities Act, Section 10(b) of the Exchange Act, and Exchange Act Rule 10b-5, (ii) required Gorsek to pay $105,000 in disgorgement of ill-gotten gains, $70,000 in prejudgment interest thereon, and a civil penalty in the amount of $75,000, and (iii) barred Gorsek from participating in any offering of a penny stock for a period of five years. The Court's Order against Gorsek was based on the fraud findings set forth in the Court's Orders of May 28, 2002 and April 21, 2001, as well as Gorsek's Consent to entry of the final judgment against him. Finally, on September 9, 2002, Judge Scott entered an Order of Final Judgment against Parks and Gebben, following a remedy hearing. The Court ordered Parks to pay $105,000 in disgorgement of ill-gotten gains, pre-judgment interest of $35,000, and a civil penalty of $10,000, based, in part, on his inability to pay. The Court further ordered Gebben to disgorge $10,208.50 in ill-gotten gains, prejudgment interest totaling $7,128.93, and pay a civil penalty of $10,000. For further information about the Commission's action, see LR-16018 (January 7, 1999), LR-17010 (May 18, 2001), LR-17352, and LR-17953 (January 27, 2003). (In the Matter of Wayne F. Gorsek, Respondent; Rel. 34-47269; File No. 3-11021; In the Matter of Lyndell F. Parks, Respondent; Rel. 34-47270; File No. 3-11022; SEC v. Wayne F. Gorsek, Lyndell Parks, P. Brenden Gebben and Troy Justus, U.S District Court for the Central District of Illinois, C.A. No. 99 CV 3072, JES; LR-17953) HOLDING COMPANY ACT RELEASES ENERGY EAST CORPORATION, ET AL. An order has been issued on a proposal by Energy East Corporation, a registered holding company, and its subsidiaries RGS Energy Group, Inc. (RGS), CMP Group, Inc., CTG Resources, Inc., and Berkshire Energy, Inc., modifying the authorizations granted them in a previous order to engage in various types of financing transactions related to their merger and related matters. Applicants also were granted authorization for RGS and its subsidiary Rochester Gas & Electric Corporation to engage in various financing transactions. (Rel. 35-27643) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The New York Stock Exchange has filed a proposed rule change (SR-NYSE- 2001-27), and Amendment No. 1 thereto, under Rule 19b-4 of the Securities Exchange Act of 1934 relating to amendments to Section 804 of the Listed Company Manual and Rule 499 of the Exchange. Publication of the proposal is expected in the Federal Register during the week of January 27. (Rel. 34-47253) The Cincinnati Stock Exchange filed with the Securities and Exchange Commission a proposed rule change (SR-CSE-2003-01) under Rule 19b-4 that would amend its market data revenue sharing program for Tape B securities. Publication of the notice in the Federal Register is expected during the week of January 27. (Rel. 34-47258) APPROVAL OF PROPOSED RULE CHANGE The Securities and Exchange Commission approved a proposed rule change submitted under Rule 19b-4 of the Securities Exchange Act of 1934 (SR- NYSE-2002-59) by the New York Stock Exchange relating to Mediation and Administrative Conferences. Publication of the proposal is expected in the Federal Register during the week of January 27. (Rel. 34-47257) DELISTING An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the Common Stock, $.0001 par value, of Select Therapeutics, Inc., at the opening of business on January 29, 2003. (Rel. 34-47271) 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: . N-2 GABELLI GLOBAL MULTIMEDIA TRUST INC, ONE CORPORATE CENTER, RYE, NY, 10580, 9149215070 - 40,100 ($25,025.00) Equity, (File 333-102755 - Jan. 28) (BR. 22) SB-2 SURGE TECHNOLOGIES CORP, SUITE 14, 700 - 58TH AVENUE S.E., CALGARY,A0, T2H 2E2, 4032502442 - 3,653,426 ($1,461,370.40) Equity, (File 333-102756 - Jan. 28) (BR. 09) F-3 SILVER STANDARD RESOURCES INC, 999 W HASTINGS ST, SUITE 1180, VANCOUVER BC CANADA, A1, V6C 2W2, 604-689-3846 - 852,500 ($4,654,650.00) Equity, (File 333-102757 - Jan. 28) (BR. 04) S-8 PETROQUEST ENERGY INC, 400 E KALISTE SALOOM RD SUITE 6000, LAFAYETTE, LA, 70508, 3372327028 - 503,607 ($1,913,706.60) Equity, (File 333-102758 - Jan. 28) (BR. 04) S-3 GMAC EDUCATION LOAN FUNDING TRUST I, KUTAK ROCK LLP, 1801 CALIFORNIA ST SUITE 3900, DENVER, CO, 80202, 3032938500 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-102760 - Jan. 28) (BR. ) S-8 PMI GROUP INC, 3003 OAK ROAD, WALNUT CREEK, CA, 94597-2098, 925-658-7878 - 0 ($12,000,000.00) Equity, (File 333-102761 - Jan. 28) (BR. 01) S-8 NUTEK INC, 6330 MCLEOD DRIVE, SUITE 1, LAS VEGAS, NV, 89120, 7022622061 - 1,083,333 ($64,999.98) Equity, (File 333-102762 - Jan. 28) (BR. 09) S-1 OVERSTOCK COM INC, 6322 SOUTH 3000 EAST, STE 100, SALT LAKE CITY, UT, 84121, 8019473100 - 0 ($29,376,750.00) Equity, (File 333-102763 - Jan. 28) (BR. 08) S-8 CARMIKE CINEMAS INC, 1301 FIRST AVE, COLUMBUS, GA, 31901, 7065763400- 0 ($9,885,000.00) Equity, (File 333-102764 - Jan. 28) (BR. 05) S-8 CARMIKE CINEMAS INC, 1301 FIRST AVE, COLUMBUS, GA, 31901, 7065763400- 0 ($1,482,750.00) Equity, (File 333-102765 - Jan. 28) (BR. 05) F-3 TELESYSTEM INTERNATIONAL WIRELESS INC, 1000 DE LA GAUCHETIERE WEST, 16TH FLOOR, MONTREAL, QUEBEC, E6, H3B 4W5, 514-673-8497 - 0 ($11,755,103.00) Non-Convertible Debt, (File 333-102766 - Jan. 28) (BR. 37) S-2 FONIX CORP, 8013288700 - 137,407,407 ($4,122,222.00) Equity, (File 333-102767 - Jan. 28) (BR. 03) S-8 TRACTOR SUPPLY CO /DE/, 320 PLUS PARK BLVD, NASHVILLE, TN, 37217, 6153664600 - 0 ($55,757,053.00) Equity, (File 333-102768 - Jan. 28) (BR. 06) S-8 SEQUENOM INC, 3595 JOHN HOPKINS CT, SAN DIEGO, CA, 92121, 8582029000- 1,969,790 ($3,388,039.00) Equity, (File 333-102769 - Jan. 28) (BR. 01) S-8 EXELIXIS INC, 6508252200 - 4,853,009 ($34,100,429.52) Equity, (File 333-102770 - Jan. 28) (BR. 01) S-8 SILICON IMAGE INC, 1060 EAST ARQUES AVE, SUNNYVALE, CA, 94086, 4086164000 - 0 ($25,594,164.00) Equity, (File 333-102771 - Jan. 28) (BR. 36) S-8 AVID TECHNOLOGY INC, METROPOLITAN TECHNOLOGY PARK, ONE PARK WEST, TEWKSBURY, MA, 01876, 9786406789 - 500,000 ($10,375,000.00) Equity, (File 333-102772 - Jan. 28) (BR. 36) S-3 COLLAGENEX PHARMACEUTICALS INC, 41 UNIVERSITY DRIVE, NEWTON, PA, 18940, 2155797388 - 87,636 ($870,225.48) Equity, (File 333-102773 - Jan. 28) (BR. 01) S-8 CAPITAL BANK CORP, 4400 FALLS OF NEUSE ROAD, RALEIGH, NC, 27609, 9198783100 - 0 ($5,104,588.00) Equity, (File 333-102774 - Jan. 28) (BR. 07) S-8 POGO PRODUCING CO, 5 GREENWAY PLAZA STE 2700, P O BOX 2504, HOUSTON, TX, 77252-0504, 7132975000 - 0 ($26,040,000.00) Equity, (File 333-102775 - Jan. 28) (BR. 04) S-4 ENTERPRISE PRODUCTS PARTNERS L P, 2727 NORTH LOOP WEST, HOUSTON, TX, 77008, 7138806500 - 0 ($350,000,000.00) Non-Convertible Debt, (File 333-102776 - Jan. 28) (BR. 04) F-6 CENTERPULSE LTD, ZURCHERSTERSTRASSE 12, 8401 WINTERTHUR SWIT, V8, 7135616300 - 100,000,000 ($5,000,000.00) Equity, (File 333-102777 - Jan. 28) (BR. 01) S-3 ENTERPRISE PRODUCTS PARTNERS L P, 2727 NORTH LOOP WEST, HOUSTON, TX, 77008, 7138806500 - 0 ($1,500,000,000.00) Other, (File 333-102778 - Jan. 28) (BR. 04) S-4 ROUNDYS INC, 23000 ROUNDY DRIVE, PEWAUKEE, WI, 53072, 2629537999 - 0 ($75,000,000.00) Non-Convertible Debt, (File 333-102779 - Jan. 28) (BR. 04) S-4 CIBER INC, 5251 DTC PKYWAY, STE 1400, ENGLEWOOD, CO, 80111-2742, 3032200100 - 0 ($25,300,000.00) Equity, (File 333-102780 - Jan. 28) (BR. 03) SB-2 CONECTISYS CORP, 24730 AVENUE TIBBITTS #130, VALENCIA, CA, 91355, 6612956763 - 229,000,000 ($2,244,200.00) Debt Convertible into Equity, (File 333-102781 - Jan. 28) (BR. 37) S-8 DATAMEG CORP, 1000 ST ALBANS DRIVE, SUITE 210, RALEIGH, NC, 27609, 9193416000 - 20,000,000 ($540,000.00) Equity, (File 333-102782 - Jan. 28) (BR. 37) S-4 JANUS CAPITAL GROUP INC, 100 FILLMORE STREET, DENVER, CO, 80206-4928, 3033333863 - 0 ($11,257,250.00) Equity, (File 333-102783 - Jan. 28) (BR. 07) 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 ------------------------------------------------------------------------------------ ABINGTON BANCORP INC MA X X 01/27/03 ABINGTON BANCORP INC MA X X 01/28/03 ACCREDITED HOME LENDERS ACCREDITED MO DE X 12/26/02 AMEND ACE LTD D0 X X 01/27/03 ACT TELECONFERENCING INC CO X X 01/28/03 AGILE SOFTWARE CORP DE X X 01/28/03 AIRNET COMMUNICATIONS CORP DE X X X 01/24/03 AIRTRAN HOLDINGS INC NV X X X 12/31/02 AMERICAN COMMUNITY BANCSHARES INC NC X 01/27/03 AMERICAN ORIENTAL BIOENGINEERING INC CO X 01/14/03 AMERICAN TOWER CORP /MA/ DE X X 01/21/03 APPLEBEES INTERNATIONAL INC DE X X 01/28/03 ARKANSAS BEST CORP /DE/ DE X X 01/21/03 AT&T WIRELESS SERVICES INC DE X X 01/28/03 AUXER GROUP INC DE X 01/28/03 AMEND AVAYA INC DE X X 01/28/03 AZZ INC TX X X 01/28/03 BA MASTER CREDIT CARD TRUST / X 01/15/03 BALL CORP IN X 12/19/02 AMEND BANK OF HAWAII CORP DE X 01/27/03 BANTA CORP WI X X 01/28/03 BECTON DICKINSON & CO NJ X X 01/28/03 BOSTONFED BANCORP INC DE X X 01/27/03 BRITTON & KOONTZ CAPITAL CORP MS X X 01/23/03 CALYPSO WIRELESS INC DE X X X 12/23/02 AMEND CAMDEN NATIONAL CORP ME X X 01/28/03 CARREKER CORP DE X X 01/28/03 CENTEX CORP NV X X 01/23/03 CENTRAL BANCORP INC /MA/ MA X X 01/28/03 CENTRAL COAST BANCORP CA X X 01/28/03 CENTRAL EUROPEAN DISTRIBUTION CORP DE X X 01/28/03 CERAMICS PROCESS SYSTEMS CORP/DE/ DE X 01/21/03 CISCO SYSTEMS INC CA X X 01/24/03 CITICORP MORTGAGE SECURITIES INC DE X X 01/28/03 CITICORP MORTGAGE SECURITIES INC DE X 01/28/03 CITIZENS HOLDING CO /MS/ MS X X 01/28/03 CNB FLORIDA BANCSHARES INC FL X 01/27/03 COAST CASINOS INC NV X 01/28/03 COAST HOTELS & CASINOS INC NV X 01/28/03 COOPERATIVE BANKSHARES INC NC X X 01/28/03 COVEST BANCSHARES INC DE X X 12/31/02 CREDIT SUISSE FIRST BOSTON MORTGAGE A DE X 01/28/03 CREDIT SUISSE FIRST BOSTON MORTGAGE A DE X 01/28/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X X 12/27/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 01/28/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 01/28/03 CWMBS INC DE X X 11/30/02 CWMBS INC DE X X 11/29/02 CWMBS INC DE X X 11/27/02 CWMBS INC DE X X 11/29/02 CWMBS INC DE X X 11/29/02 DATATRAK INTERNATIONAL INC OH X X 01/28/03 DICE INC DE X X 01/28/03 DIGITALTHINK INC DE X 03/31/03 DIVINE INC DE X 01/07/03 DOLLAR TREE STORES INC VA X 12/31/02 DUPONT E I DE NEMOURS & CO DE X 12/31/02 DYNATEM INC CA X 01/15/03 EASYLINK SERVICES CORP DE X 01/28/03 EDUCATION LOANS INC /DE DE X X 01/24/03 EL PASO CGP CO DE X X 01/28/03 ENDOCARDIAL SOLUTIONS INC DE X X 01/28/03 ENVIRO ENERGY CORP DE X X 12/18/02 EQUITY ONE ABS INC DE X X 01/27/03 EVANS BANCORP INC NY X X 01/28/03 EXCO RESOURCES INC TX X X 12/27/02 AMEND EXXON MOBIL CORP NJ X 01/28/03 FAIRPOINT COMMUNICATIONS INC DE X X 01/28/03 FARMERS CAPITAL BANK CORP KY X 01/27/03 FINANCIAL INDUSTRIES CORP TX X 01/27/03 FIRST COMMUNITY BANCSHARES INC /NV/ NV X X 01/27/03 FIRST HORIZON ASSET SECURITIES INC DE X X 01/24/03 FIRST HORIZON ASSET SECURITIES INC DE X X 01/22/03 AMEND FIRST MIDWEST FINANCIAL INC DE X X 01/27/03 FIRST WASHINGTON FINANCIAL CORP NJ X X 01/27/03 FIRSTBANK CORP MI X 01/28/03 FMC TECHNOLOGIES INC X X 01/27/03 FURNITURE BRANDS INTERNATIONAL INC DE X X 12/31/02 GENAERA CORP DE X X 01/28/03 GENERAL MEDIA INC DE X X 12/22/03 GEODYNE ENERGY INCOME LTD PARTNERSHIP OK X X 01/28/03 GEODYNE ENERGY INCOME LTD PARTNERSHIP OK X X 01/28/03 GEODYNE ENERGY INCOME LTD PARTNERSHIP OK X X 02/28/03 GEODYNE INSTITUTIONAL PENSION ENERGY OK X X 02/28/03 GEODYNE INSTITUTIONAL PENSION ENERGY TX X X 01/28/03 GLB BANCORP INC OH X 01/27/03 GREENWICH CAPITAL ACCEPTANCE INC DE X 01/27/03 GREENWICH CAPITAL ACCEPTANCE INC DE X 01/27/03 HARLEY DAVIDSON CUSTOMER FUNDING CORP NV X X 01/28/03 HARTFORD FINANCIAL SERVICES GROUP INC DE X 01/28/03 HCC INSURANCE HOLDINGS INC/DE/ DE X 01/28/03 HIGHLANDS INSURANCE GROUP INC DE X X 01/21/03 HYSEQ INC NV X X 01/28/03 I2 TECHNOLOGIES INC DE X X X 01/27/03 ICN PHARMACEUTICALS INC DE X X 01/22/03 IMH ASSETS CORP DE X X X 01/28/03 IMH ASSETS CORP DE X X 01/28/03 INDY MAC ABS INC HOME EQUITY MOR LN A DE X 05/28/02 AMEND INDY MAC ABS INC HOME EQUITY MOR LN A DE X 06/25/02 AMEND INDY MAC ABS INC HOME EQUITY MOR LN A DE X 07/25/02 AMEND INDY MAC ABS INC HOME EQUITY MOR LN A DE X 08/26/02 AMEND INDY MAC ABS INC HOME EQUITY MOR LN A DE X 09/25/02 AMEND INDY MAC ABS INC HOME EQUITY MOR LN A DE X 10/25/02 AMEND INDY MAC ABS INC HOME EQUITY MOR LN A DE X 11/25/02 AMEND INDY MAC ABS INC HOME EQUITY MOR LN A DE X 12/26/02 AMEND INDYMAC ABS INC HOME EQ MORT LOAN AS DE X 10/25/02 AMEND INDYMAC ABS INC HOME EQ MORT LOAN AS DE X 11/25/02 AMEND INDYMAC ABS INC HOME EQ MORT LOAN AS DE X 12/26/02 AMEND INDYMAC MBS INC RES ASSET SEC TRUST 2 X 12/26/02 AMEND INDYMAC MBS INC RESIDENTIAL ASSET SEC X 10/25/02 AMEND INDYMAC MBS INC RESIDENTIAL ASSET SEC X 11/25/02 AMEND INDYMAC MBS INC RESIDENTIAL ASSET SEC X 12/26/02 AMEND INDYMAC MBS INC RESIDENTIAL ASSET SEC X 08/26/02 AMEND INDYMAC MBS INC RESIDENTIAL ASSET SEC X 09/25/02 AMEND INDYMAC MBS INC 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