SEC NEWS DIGEST Issue 2003-80 April 28, 2003 COMMISSION ANNOUCEMENTS CHANGE IN THE MEETING: TIME CHANGES The time of the open meeting scheduled for Wednesday, April 30, has been changed from 10:00 a.m. to 9:30 a.m. The time of the closed meeting scheduled for Thursday, May 1, 2003, has been changed from 10:00 a.m. to 3:00 p.m. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact the Office of the Secretary at (202) 942-7070. RULES AND RELATED MATTERS DETERMINATION OF PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD CAPACITY TO CARRY OUT THE REQUIREMENTS OF THE SARBANES-OXLEY ACT AND APPROVAL OF ADOPTION OF INTERIM PROFESSIONAL STANDARDS The Commission issued an order pursuant to Section 101(d) of the Sarbanes-Oxley Act of 2002, determining that the Public Company Accounting Oversight Board (PCAOB) is appropriately organized and has the capacity to carry out the requirements of, and enforce compliance with, that Act. (Rels. 33-8223; 34-47746) The Commission also issued a related order approving the PCAOB's adoption of interim standards of auditing, attestation, quality control and ethical conduct of auditors. (Rels. 33-8222; 34-47745) For further information, please contact Robert Burns, Office of the Chief Accountant, at (202) 942-4400. ENFORCEMENT PROCEEDINGS TEN OF NATION'S TOP INVESTMENT FIRMS SETTLE ENFORCEMENT ACTIONS INVOLVING CONFLICTS OF INTEREST BETWEEN RESEARCH AND INVESTMENT BANKING Historic Settlement Requires Payments of Penalties of $487.5 Million, Disgorgement of $387.5 Million, Payments of $432.5 Million to Fund Independent Research, and Payments of $80 Million to Fund Investor Education And Mandates Sweeping Structural Reforms Securities and Exchange Commission Chairman William H. Donaldson, New York Attorney General Eliot Spitzer, North American Securities Administrators Association President Christine Bruenn, NASD Chairman and CEO Robert Glauber, New York Stock Exchange Chairman and CEO Dick Grasso, and state securities regulators announced today that enforcement actions against ten of the nation's top investment firms have been completed, thereby finalizing the global settlement in principle reached and announced by regulators last December. That settlement followed joint investigations by the regulators of allegations of undue influence of investment banking interests on securities research at brokerage firms, and the enforcement actions announced today track the provisions of the December global settlement in principle. The ten firms against which enforcement actions are being announced today are: Bear, Stearns & Co. Inc. (Bear Stearns) Credit Suisse First Boston LLC (CSFB) Goldman, Sachs & Co. (Goldman) Lehman Brothers Inc. (Lehman) J.P. Morgan Securities Inc. (J.P. Morgan) Merrill Lynch, Pierce, Fenner & Smith, Incorporated (Merrill Lynch) Morgan Stanley & Co. Incorporated (Morgan Stanley) Citigroup Global Markets Inc. f/k/a Salomon Smith Barney Inc. (SSB) UBS Warburg LLC (UBS Warburg) U.S. Bancorp Piper Jaffray Inc. (Piper Jaffray) Penalties, Disgorgement and Funds for Independent Research and Investor Education -- Pursuant to the enforcement actions, the ten firms will pay a total of $875 million in penalties and disgorgement, consisting of $387.5 million in disgorgement and $487.5 million in penalties (which includes Merrill Lynch's previous payment of $100 million in connection with its prior settlement with the states relating to research analyst conflicts of interest). Under the settlement agreements, half of the $775 million payment by the firms other than Merrill Lynch will be paid in resolution of actions brought by the SEC, NYSE and NASD, and will be put into a fund to benefit customers of the firms. The remainder of the funds will be paid to the states. In addition, the firms will make payments totaling $432.5 million to fund independent research, and payments of $80 million from seven of the firms will fund and promote investor education. The total of all payments is roughly $1.4 billion. Under the terms of the settlement, the firms will not seek reimbursement or indemnification for any penalties that they pay. In addition, the firms will not seek a tax deduction or tax credit with regard to any federal, state or local tax for any penalty amounts that they pay under the settlement. Attached is a list of how much each firm is paying pursuant to the settlement. The individual penalties include some of the highest ever imposed in civil enforcement actions under the securities laws. Summary of the Enforcement Actions -- In addition to the monetary payments, the firms are also required to comply with significant requirements that dramatically reform their future practices, including separating the research and investment banking departments at the firms, how research is reviewed and supervised, and making independent research available to investors. The changes that the firms will be required to make are discussed below. The enforcement actions allege that, from approximately mid-1999 through mid-2001 or later, all of the firms engaged in acts and practices that created or maintained inappropriate influence by investment banking over research analysts, thereby imposing conflicts of interest on research analysts that the firms failed to manage in an adequate or appropriate manner. In addition, the regulators found supervisory deficiencies at every firm. The enforcement actions, the allegations of which were neither admitted nor denied by the firms, also included additional charges: * CSFB, Merrill Lynch and SSB issued fraudulent research reports in violation of Section 15(c) of the Securities Exchange Act of 1934 as well as various state statutes; * Bear Stearns, CSFB, Goldman, Lehman, Merrill Lynch, Piper Jaffray, SSB and UBS Warburg issued research reports that were not based on principles of fair dealing and good faith and did not provide a sound basis for evaluating facts, contained exaggerated or unwarranted claims about the covered companies, and/or contained opinions for which there were no reasonable bases in violation of NYSE Rules 401, 472 and 476(a)(6), and NASD Rules 2110 and 2210 as well as state ethics statutes; * UBS Warburg and Piper Jaffray received payments for research without disclosing such payments in violation of Section 17(b) of the Securities Act of 1933 as well as NYSE Rules 476(a)(6), 401 and 472 and NASD Rules 2210 and 2110. Those two firms, as well as Bear Stearns, J.P. Morgan and Morgan Stanley, made undisclosed payments for research in violation of NYSE Rules 476(a)(6), 401 and 472 and NASD Rules 2210 and 2110 and state statutes; and * CSFB and SSB engaged in inappropriate spinning of "hot" Initial Public Offering (IPO) allocations in violation of SRO rules requiring adherence to high business standards and just and equitable principles of trade, and the firms' books and records relating to certain transactions violated the broker- dealer record-keeping provisions of Section 17(a) of the Securities Exchange Act of 1934 and SRO rules (NYSE Rule 440 and NASD Rule 3110). Under the terms of the settlement, an injunction will be entered against each of the firms, enjoining it from violating the statutes and rules that it is alleged to have violated. Today's enforcement actions will also reform industry practices regarding the relationship between investment banking and research and will bolster the integrity of equity research. Among other significant reforms included in these actions are the following: * To ensure that stock recommendations are not tainted by efforts to obtain investment banking fees, research analysts will be insulated from investment banking pressure. The firms will be required to sever the links between research and investment banking, including prohibiting analysts from receiving compensation for investment banking activities, and prohibiting analysts' involvement in investment banking "pitches" and "roadshows." Among the more important reforms: o The firms will physically separate their research and investment banking departments to prevent the flow of information between the two groups. o The firms' senior management will determine the research department's budget without input from investment banking and without regard to specific revenues derived from investment banking. o Research analysts' compensation may not be based, directly or indirectly, on investment banking revenues or input from investment banking personnel, and investment bankers will have no role in evaluating analysts' job performance. o Research management will make all company-specific decisions to terminate coverage, and investment bankers will have no role in company-specific coverage decisions. o Research analysts will be prohibited from participating in efforts to solicit investment banking business, including pitches and roadshows. During the offering period for an investment banking transaction, research analysts may not participate in roadshows or other efforts to market the transaction. o The firms will create and enforce firewalls restricting interaction between investment banking and research except in specifically designated circumstances. * To ensure that individual investors get access to objective investment advice, the firms will be obligated to furnish independent research. For a five-year period, each of the firms will be required to contract with no fewer than three independent research firms that will make available independent research to the firm's customers. An independent consultant for each firm will have final authority to procure independent research. * To enable investors to evaluate and compare the performance of analysts, research analysts' historical ratings will be disclosed. Each firm will make its analysts' historical ratings and price target forecasts publicly available. Further, seven of the firms will collectively pay $80 million for investor education. The SEC, NYSE and NASD have authorized that $52.5 million of these funds be put into an Investor Education Fund that will develop and support programs designed to equip investors with the knowledge and skills necessary to make informed decisions. The remaining $27.5 million will be paid to state securities regulators and will be used by them for investor education purposes. In addition to the other restrictions and requirements imposed by the enforcement actions, the ten firms have collectively entered into a voluntary agreement restricting allocations of securities in hot IPOs - offerings that begin trading in the aftermarket at a premium - to certain company executive officers and directors, a practice known as "spinning." This will promote fairness in the allocation of IPO shares and prevent firms from using these shares to attract investment banking business. Remarking on the historic settlement, SEC Chairman Donaldson said, "The hallmark of our business and financial system is that the rule of law must prevail and when wrongdoing occurs, it must be confronted and punished. Today we do just that." Mr. Donaldson went on to say that, "These cases reflect a sad chapter in the history of American business - a chapter in which those who reaped enormous benefits from the trust of investors profoundly betrayed that trust. These cases also represent an important new chapter in our ongoing efforts to restore investors' faith in the fairness and integrity of our markets." New York Attorney General Eliot Spitzer said, "This global settlement is one of the largest effected by securities regulators to date. It fulfills our promise to help restore integrity to the marketplace and investor confidence in our system. The wide-ranging structural reforms to firms' research operations will empower investors to use securities research in a practical and meaningful way when making investment decisions." "This case was a model for state-federal regulatory cooperation to benefit investors. As they did with microcap fraud and day trading, the states helped to spotlight a problem and worked with national regulators on enforcement actions and market-wide rule changes," said NASAA President, Christine Bruenn. "We're hopeful that the settlement announced today will help restore the faith and trust of wary and cynical investors." Ms. Bruenn added that, "If the Street follows both the spirit and the letter of this settlement, it will change the way business is done on Wall Street. Investors - not investment banking fees - will come first. And analysts will be beholden to the truth, not the IPO business." NASD Chairman and CEO Robert Glauber said, "Today marks an ending, but even more, a beginning. Because in finalizing this settlement, we take a giant step on the road to restoring and renewing investor confidence. The final resolution we announce today is a good one for everyone, everywhere, who has a stake in the integrity of the U.S. capital markets." "This historic settlement establishes a clear bright line -- a banker is a banker and an analyst is an analyst. The two shall never cross," said NYSE Chairman and CEO Dick Grasso. "The partnership between the SEC, state regulators, the SROs and our lawmakers remains the best and most effective system of market regulation and the global settlement reflects that. Our capital markets model is the most successful in the world and I am absolutely certain that we will come out of this period with a stronger system that puts the interests of the investing public first." To implement this global settlement, the SEC today filed separate actions against each of the firms in Federal District Court in New York City and, concurrently, the NYSE and NASD completed disciplinary proceedings pursuant to the disciplinary procedures of their respective organizations. At the state level, model settlement agreements have been finalized and the NASAA Board of Directors has recommended that all states accept the terms of the agreements. The proposed Final Judgments in the SEC actions are subject to Court approval. (Press Rel. 2003-54) THE SECURITIES AND EXCHANGE COMMISSION, NEW YORK ATTORNEY GENERAL'S OFFICE, NASD AND THE NEW YORK STOCK EXCHANGE PERMANENTLY BAR JACK GRUBMAN AND REQUIRE $15 MILLION PAYMENT The Securities and Exchange Commission, the New York Attorney General's Office, the NASD and the New York Stock Exchange -- following a coordinated investigation of allegations of undue influence of investment banking interests on research analysts at brokerage firms -- today announced that Jack Grubman will be censured and permanently barred from the securities industry, and will pay a total of $15 million to settle their charges against him. The regulators charged that Grubman, of New York City, a former managing director of Salomon Smith Barney Inc. (SSB), the lead research analyst for SSB's telecommunications (telecom) sector and the linchpin for SSB's investment banking efforts in the telecom sector, issued fraudulent, misleading, and otherwise flawed research reports under SSB's name. As a result, Grubman aided and abetted SSB's violations of antifraud provisions of the federal securities laws and violated NASD and NYSE rules as well as New York State law. In particular, the regulators found that, during 1999-2001, Grubman: * issued several fraudulent research reports on two telecom stocks (Focal Communications and Metromedia Fiber) that contained misstatements and omissions of material facts about the companies, contained recommendations contrary to the actual views regarding the companies, overlooked or minimized the risk of investing in these companies, and predicted substantial growth in the companies' revenues and earnings without a reasonable basis; * issued numerous research reports on six telecom stocks (Focal Communications, RCN Communications, Level 3 Communications, XO Communications, Adelphia Business Solutions, and Williams Communications Group) that were not based on principles of fair dealing and good faith and did not provide a sound basis for evaluating facts regarding these companies' business prospects, contained exaggerated and unwarranted claims about these companies, and/or contained opinions for which there was no reasonable basis; and * published a research report in November 1999 upgrading AT&T that contained omissions of material facts and was misleading. Grubman neither admits nor denies these allegations, facts, conclusions, and findings. Grubman's $15 million payment is specified in a Final Judgment that, if approved by the Court, will be entered in an action filed by the SEC in Federal District Court in New York City. Of the $15 million total payment, half ($7.5 million) will be authorized by the SEC, NYSE and NASD to be added to a distribution fund for the benefit of SSB customers; that fund will be created in a separate action brought against SSB. The remaining $7.5 million penalty will be paid to the New York Attorney General. Under the terms of the settlement, Grubman agrees that he will not seek reimbursement or indemnification for any amounts he pays under the settlement. In addition, he agrees that he will not seek a tax deduction or tax credit with regard to any federal, state or local tax for any penalty amounts he pays under the settlement. Under the terms of the settlement, the Final Judgment in the SEC's Federal Court action will enjoin Grubman from violating the statutes and rules he is alleged to have violated. (Press Rel. 2003-55) THE SECURITIES AND EXCHANGE COMMISSION, NASD AND THE NEW YORK STOCK EXCHANGE PERMANENTLY BAR HENRY BLODGET FROM THE SECURITIES INDUSTRY AND REQUIRE $4 MILLION PAYMENT The Securities and Exchange Commission, NASD and the New York Stock Exchange --- following a coordinated investigation of allegations of undue influence of investment banking interests on research analysts at brokerage firms --- today announced that Henry Blodget, a former managing director at Merrill Lynch, Pierce, Fenner & Smith, Incorporated and the senior research analyst and group head for the Internet sector at the firm, will be censured and permanently barred from the securities industry, and will make a total payment of $4 million to settle the charges against him. The regulators charged that, among other things, Blodget, of New York City, issued fraudulent research under Merrill Lynch's name, as well as research in which he expressed views that were inconsistent with privately expressed negative views. Blodget's conduct constituted violations of the federal securities laws and NASD and NYSE rules, which require that, among other things, published research reports have a reasonable basis, present a fair picture of the investment risks and benefits, and not make exaggerated or unwarranted claims. In particular, the SEC alleges, and the NASD and NYSE found that, during 1999-2001, Blodget: * aided and abetted violations of antifraud provisions of the federal securities laws and violated SRO rules by issuing research reports on one internet company (GoTo.com) that were materially misleading because they were contrary to privately expressed negative views; and * issued research reports on six other Internet companies (InfoSpace, Inc., 24/7 Media, Inc., Lifeminders, Inc., Homestore.com, Inc., Excite@Home, and Internet Capital Group, Inc.) that were not based on principles of fair dealing and good faith and did not provide a sound basis for evaluating facts regarding those companies, contained exaggerated or unwarranted claims about those companies, and/or contained opinions for which there was no reasonable basis. Blodget neither admits nor denies these allegations, facts, conclusions, and findings. Of Blodget's $4 million total payment, $2 million constitutes a penalty and $2 million constitutes disgorgement. Blodget's $4 million payment is specified in a Final Judgment that, if approved by the Court, will be entered in an action filed by the SEC in Federal District Court in New York City. The entire $4 million will be put into a distribution fund for the benefit of Merrill Lynch customers. Blodget has agreed that he will not seek reimbursement or indemnification for the penalties he pays. In addition, he has agreed that he will not seek a tax deduction or tax credit with regard to any federal, state or local tax for any penalty amounts he pays under the settlement. Under the terms of the settlement, the Final Judgment in the SEC's Federal Court action will enjoin Blodget from violating the statutes and rules he is alleged to have violated. (Press Rel. 2003-56) ADMINISTRATIVE PROCEEDINGS INSTITUTED AGAINST AND SIMULTANEOUSLY SETTLED WITH ALFREDO SUSI On April 25, the Commission entered an Order Instituting Public Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Exchange Act), Making Findings and Imposing Remedial Sanctions against Alfredo Susi (Susi). The Commission simultaneously accepted Susi's Offer of Settlement, barring him from participating in any offering of a penny stock. On March 11, 2003, the Commission filed a complaint in the United States District Court for the Southern District of Florida against Susi, among others, charging Susi with violating the securities registration and antifraud provisions of the federal securities laws, in connection with the offering of unregistered securities, SEC v. Public Communication Services, Inc., et al., Civil Action No. 03-20557-CIV-LENARD (S.D. Fla. March 11, 2003). On April 8, a Judgment of Permanent Injunction and Other Relief was entered, by consent, against Susi enjoining him from future violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. (Rel. 34-47744; File No. 3-11094) ADMINISTRATIVE PROCEEDINGS INSTITUTED AGAINST AND SIMULTANEOUSLY SETTLED WITH RICHARD BALBER On April 25, the Commission entered an Order Instituting Public Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Exchange Act), Making Findings and Imposing Remedial Sanctions against Richard I. Balber (Balber). The Commission simultaneously accepted Balber's Offer of Settlement, barring him from association with any broker or dealer. On March 11, 2003, the Commission filed a complaint in the United States District Court for the Southern District of Florida against Balber, among others, charging Balber with violating the securities registration, broker-dealer registration, and antifraud provisions of the federal securities laws, in connection with the offering of unregistered securities as an unregistered broker-dealer, SEC v. Public Communication Services, Inc., et al., Civil Action No. 03-20557-CIV-LENARD (S.D. Fla. March 11, 2003). On April 8, a Judgment of Permanent Injunction and Other Relief was entered, by consent, against Balber enjoining him from future violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Sections 10(b) and 15(a)(1) of the Exchange Act and Rule 10b-5 thereunder. (Rel. 34-47747; File No. 3-11095) LINKNET, INC., LINKNET DE AMERICA LATINA, LTD. ENJOINED IN COMMISSION ACTION LinkNet, Inc. (LinkNet) and LinkNet de America Latina, Ltd. (Latina) were enjoined by U.S. District Judge Nora Manella of the Central District of California on April 8 from violating Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. LinkNet and Latina consented to the Order without admitting or denying the Commission's allegations. The Commission charged LinkNet, Latina, Allen R. Johnson, Dale Carone, and Joseph W. Isaac with violations of the federal securities laws for conducting fraudulent securities offerings. The complaint alleges the defendants conducted these offerings from August 1999 through October 2000 and raised approximately $17 million from investors by selling the stock through a boiler room established by Johnson, Isaac, and Carone in Encino, California. It is alleged that in making the offering the defendants failed to disclose the fact that at least $5.1 million, or thirty percent, of the offering proceeds were paid as commissions to the boiler room operations. It is also alleged that the defendants made false representations that: (1) a public offering of LinkNet stock was imminent; (2) LinkNet's stock would shortly be listed on NASDAQ; (3) investors could realize phenomenal returns on their investment in a short time; and LinkNet and Latina had contracts for the sale of long distance service in the United States and Mexico which would generate millions of dollars in revenue to the companies. The complaint also alleges that, while the offerings were ongoing, Isaac, Carone, and Johnson also sold their personal shares of LinkNet and Latina stock through the Encino boiler room and by other means. Although LinkNet and Latina have settled the Commission's action, litigation is still pending against Johnson, Isaac, and Carone. [SEC v. Dale Carone, et al., CV 03 374NM (FMOx) (USDC CD Cal.)] (LR-18108) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The American Stock Exchange filed a proposed rule change (SR-Amex-2003- 17) and Amendment No. 1 thereto relating to "Market at 4:00 p.m. Orders" for ETFs. Publication of the notice in the Federal Register is expected during the week of April 28. (Rel. 34-47725) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-Amex-2003-16) submitted by the American Stock Exchange to extend the Amex's automatic execution technology to Nasdaq National Market System stocks. Publication of the proposal is expected in the Federal Register during the week of April 28. (Rel. 34-47728) APPROVAL OF PROPOSED RULE CHANGE The Commission granted approval to a proposed rule change (SR-Amex-00- 30) and granted accelerated approval to Amendment No. 7 thereto submitted by the American Stock Exchange relating to the allocation of and participation in options trades. Publication of the order is expected in the Federal Register during the week of April 28. (Rel. 34- 47729) WITHDRAWALS SOUGHT A notice has been issued giving interested persons until May 19, 2003, to comment on the application of Bergstrom, Capital Corporation to withdraw its Common Stock, $1.00 par value, from listing and registration on the American Stock Exchange. (Rel. 34-47740) A notice has been issued giving interested persons until May 19, 2003, to comment on the application of Laidlaw Global Corporation to withdraw its Common Stock, $.00001 par value, from listing and registration on the American Stock Exchange. (Rel. 34-47741) DELISTING GRANTED An order has been issued granting the application of the Philadelphia Stock Exchange to strike from listing and registration certain call and put options contracts issued by The Options Clearing Corporation respecting underlying securities of the following companies, effective at the opening of business on April 28: 02Micro International Limited (XQQ/OIIM) Ace Limited (ACE) Alliance Capital Management Holding L.P. (AC) AmeriCredit Corporation (ACF) Applera Corporation - Celera Genomics Group (CRA) Broadwing, Inc. (BRW) China Mobile H.K. Ltd. - S.P. ADR (CHL) Cincinnati Financial Corporation (CDQ/CINF) CKE Restaurants, Inc. (CKR) Compuware Corporation (CWQ/CPWR) Cott Corporation (COT) CryptoLogic, Inc. (UFW/CRYP) Darden Restaurants, Inc. (DRI) Equifax, Inc. (EFX) FLIR Systems, Inc. (FFQ/FLIR) H&R Block, Inc. (HRB) Hot Topic, Inc. (UHO/HOTT) Household International, Inc. (HI) Imperial Chemical Industries plc (ICI) Integrated Defense Technologies, Inc. (IDE) IPC Holdings, Ltd. (QHE/IPCR) KEMET Corporation (KEM) KeySpan Corporation (KSE) Martin Marietta Materials, Inc. (MLM) Masco, Inc. (MAS) McDATA Corporation - Class A (MQG/MCDTA) MSC.Software Corp. (MNS) New Focus, Inc. (DUO/NUFO) Overland Storage, Inc. (QOJ/OVRL) PEC Solutions, Inc. (PQD/PECS) PepsiCo, Inc. (PEP) Perot Systems Corporation (PER) Principal Financial Group, Inc. (PFG) Radio One, Inc. - Class D (UFK/ROIAK) Reliant Resources, Inc. (RRI) Rockwell Collins, Inc. (COL) Solutia, Inc. (SOI) Sports Authority, Inc. (TSA) SunTrust Banks, Inc. (STI) Teledyne Technologies, Inc. (TDY) Ticketmaster - Class B (QMF/TMCS) Torchmark Corporation (TMK) Travelers Property Casualty Corporation - Class B (TTQ/TAP/B) Tupperware Corporation (TUP) Veeco Instruments, Inc. (QVC/VECO), Viasys Healthcare, Inc. (VAS) Willis Group Holdings, Limited (WSH) Wireless HOLDRs Trust (WMH) (Rel. 34-47742) 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 QT 5 INC, 5655 LINDERO CANYON ROAD, SUITE 120, WESTLAKE VILLAGE, CA, 91362, (866) 508-8378 - 5,000,000 ($1,000,000.00) Equity, (File 333-104740 - Apr. 25) (BR. 09) S-8 UNIVERSAL GUARDIAN HOLDINGS INC, 5795 FLEET STREET,, SUITE 110, CARLSBAD, CA, 92008, 760-579-0808 - 2,398,000 ($4,796,000.00) Equity, (File 333-104741 - Apr. 25) (BR. 08) S-8 MITCHELLS & BUTLERS PLC, 8,000,000 ($26,960,000.00) Other, (File 333-104742 - Apr. 25) (BR. ) S-8 FORWARD INDUSTRIES INC, 400 POST AVENUE, WESTBURY, NY, 11590, 5163380700 - 2,500,000 ($5,056,862.50) Equity, (File 333-104743 - Apr. 25) (BR. 06) S-4 PEOPLES GAS LIGHT & COKE CO, 24TH FLOOR, 130 EAST RANDOLPH DRIVE, CHICAGO, IL, 60601-6207, 3122404000 - 0 ($50,000,000.00) Other, (File 333-104744 - Apr. 25) (BR. 02) S-8 INTEGRA BANK CORP, 227 MAIN ST P O BOX 868, EVANSVILLE, IN, 47705-0868, 8124649677 - 1,000,000 ($17,760,000.00) Equity, (File 333-104745 - Apr. 25) (BR. 07) S-8 ADVANCED HEALTHCARE TECHNOLOGIES INC, 5650 GREENWOOD PLAZA BLVD #201, GREENWOOD VILLAGE, CO, 80111, 3035751155 - 3,300,000 ($132,000.00) Equity, (File 333-104746 - Apr. 25) (BR. 07) S-8 SHELLS SEAFOOD RESTAURANTS INC, 16313 N DALE MABRY HWY, STE 100, TAMPA, FL, 33618, 8139610944 - 2,400,000 ($1,053,000.00) Equity, (File 333-104747 - Apr. 25) (BR. 05) F-3 AMARIN CORP PLC\UK, GEMINI HOUSE BARTHOLOMEWS WALK, CAMBRIDGESHIRE BUSINESS PARK, ELY CAMBRIDGESHIRE C, X0, 00000, 0 ($33,182,343.00) Equity, (File 333-104748 - Apr. 25) (BR. 01) S-3 TARRAGON REALTY INVESTORS INC, 3100 MONTICELLO AVE, STE 200, DALLAS, TX, 75205, 2145992200 - 0 ($80,000,000.00) Other, (File 333-104749 - Apr. 25) (BR. 08) S-4 RESOLUTION PERFORMANCE PRODUCTS LLC, 1600 SMITH STREET SUITE 2418, HOUSTON, TX, 77002, 8889492502 - 0 ($175,000,000.00) Non-Convertible Debt, (File 333-104750 - Apr. 25) (BR. 06) S-3 WEYERHAEUSER CO, 33663 WEYERHAEUSER WAY SOUTH, FEDERAL WAY, WA, 98003, 2539242345 - 0 ($1,000,000,000.00) Unallocated (Universal) Shelf, (File 333-104752 - Apr. 25) (BR. 06) S-8 GARTNER INC, 56 TOP GALLANT RD, P O BOX 10212, STAMFORD, CT, 06904-2212, 2039640096 - 0 ($76,140,142.00) Equity, (File 333-104753 - Apr. 25) (BR. 08) S-8 EVANS & SUTHERLAND COMPUTER CORP, 600 KOMAS DR, SALT LAKE CITY, UT, 84108, 8015881815 - 0 ($1,383,000.00) Equity, (File 333-104754 - Apr. 25) (BR. 36) S-8 COOPER CAMERON CORP, 1333 WEST LOOP SOUTH, STE 1700, HOUSTON, TX, 77027, 7135133322 - 1,000,000 ($48,200,000.00) Equity, (File 333-104755 - Apr. 25) (BR. 04) S-8 APPLIED SIGNAL TECHNOLOGY INC, 400 WEST CALIFORNIA AVENUE, SUNNYVALE, CA, 94086, 4087491888 - 0 ($7,476,000.00) Equity, (File 333-104756 - Apr. 25) (BR. 37) S-8 IMMEDIATEK INC, 2435 N CENTRAL EXPRESSWAY, STE 1200, RICHARDSON, TX, 75080, 2147127336 - 380,000 ($57,000.00) Equity, (File 333-104757 - Apr. 25) (BR. 05) S-3 AMBAC FINANCIAL GROUP INC, ONE STATE ST PLZ, NEW YORK, NY, 10004, 2126680340 - 0 ($495,000,000.00) Unallocated (Universal) Shelf, (File 333-104758 - Apr. 25) (BR. 01) S-3 LOEWS CORP, 667 MADISON AVE, NEW YORK, NY, 10021-8087, 212-521-2000 - 0 ($1,500,000,000.00) Other, (File 333-104759 - Apr. 25) (BR. 01) S-8 AMERICAN FIRE RETARDANT CORP, 9337 BOND AVENUE, 806-479-0449, EL CAJON, CA, 92012, 619-390-68 - 197,000,000 ($650,100.00) Equity, (File 333-104760 - Apr. 25) (BR. 02) S-1 DIGITAL THEATER SYSTEMS INC, 5171 CLARETON DRIVE, AGOURA HILLS, CA, 91301, 0 ($60,000,000.00) Equity, (File 333-104761 - Apr. 25) (BR. ) SB-2 PEABODYS COFFEE INC/NV, 3845 ATHERTON ROAD, SUITE 9, ROCKLIN, CA, 95765, 9166326090 - 22,500,000 ($4,125,000.00) Equity, (File 333-104762 - Apr. 25) (BR. 05) S-3 HARKEN ENERGY CORP, 2817171300 - 0 ($5,568,713.70) Equity, (File 333-104763 - Apr. 25) (BR. 04) S-8 MASS MEGAWATTS WIND POWER INC, 11 MAPLE AVE, SHREWSBURY, MA, 01545, 9,000 ($21,600.00) Equity, (File 333-104764 - Apr. 25) (BR. 02) S-3 CENTIV INC, 998 FOREST EDGE DRIVE, VERNON HILLS, IL, 60061, 8478768300 - 0 ($5,299,350.00) Equity, (File 333-104765 - Apr. 25) (BR. 03) SB-2 NITTANY FINANCIAL CORP, 116 EAST COLLEGE AVE, STATE COLLEGE, PA, 16801, 8144666336 - 149,500 ($2,608,775.00) Equity, (File 333-104766 - Apr. 25) (BR. 07) S-4 DOANE PET CARE CO, 210 WESTWOOD PL, SUITE 400, BRENTWOOD, TN, 37027, 4176246166 - 0 ($213,000,000.00) Non-Convertible Debt, (File 333-104767 - Apr. 25) (BR. 04) S-8 IDEX CORP /DE/, 630 DUNDEE RD STE 400, NORTHBROOK, IL, 60062, 8474987070 - 0 ($31,940,000.00) Equity, (File 333-104768 - Apr. 25) (BR. 36) SB-2 SEQUIAM CORP, 300 SUNPORT LANE, ORLANDO, FL, 32809, 4075410774 - 6,600,000 ($3,696,000.00) Equity, (File 333-104769 - Apr. 25) (BR. 03) S-8 PERVASIVE SOFTWARE INC, 12365 RIATA TRACE PARKWAY, AUSTIN, TX, 78727, 5122316000 - 839,740 ($4,160,911.70) Equity, (File 333-104770 - Apr. 25) (BR. 03) S-8 SILICON LABORATORIES INC, 4635 BOSTON LN, AUSTIN, TX, 78735, 0 ($75,110,040.06) Equity, (File 333-104771 - Apr. 25) (BR. 36) S-3 GERON CORPORATION, 230 CONSTITUTION DRIVE, MENLO PARK, CA, 94025, 6504737700 - 0 ($1,147,129.70) Equity, (File 333-104772 - Apr. 25) (BR. 01) S-4 GTECH HOLDINGS CORP, 55 TECNOLOGY WAY, WEST GREENWICH, RI, 02817, 4013921000 - 0 ($35,995,860.00) Equity, (File 333-104776 - Apr. 25) (BR. 03) F-3 ABN AMRO BANK NV, GUSTAV MAHLERLAAN 10, -, AMSTERDAM, P7, 0113120628 - 4,127,259,000 ($4,127,259,000.00) Other, (File 333-104778 - Apr. 25) (BR. 07) S-3 PRIVATEBANCORP INC, TEN NORTH DEARBORN SUITE 900, CHICAGO, IL, 60602, 1,725,000 ($40,537,500.00) Equity, (File 333-104779 - Apr. 25) (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 -------------------------------------------------------------------------------- 1 800 FLOWERS COM INC DE X X 04/22/03 1ST STATE BANCORP INC VA X X 04/25/03 2000 NEW COMMERCE INC NV X X X 04/10/03 AMEND 99 CENTS ONLY STORES CA X X 04/22/03 ABAXIS INC CA X X 04/24/03 ACE CASH EXPRESS INC/TX TX X X 04/24/03 ACRES GAMING INC NV X X 04/24/03 AEHR TEST SYSTEMS CA X X 04/25/03 AES CORPORATION DE X 04/25/03 AETRIUM INC MN X X 04/23/03 AFLAC INC GA X 04/24/03 AK STEEL HOLDING CORP DE X X 04/25/03 ALASKA AIR GROUP INC DE X X 04/23/03 ALLEGHANY CORP /DE DE X 04/25/03 ALLEN TELECOM INC DE X X 04/24/03 ALLETE INC MN X X 04/25/03 ALLIANCE FINANCIAL CORP /NY/ NY X X 04/24/03 AMERICAN AIRLINES INC DE X 04/25/03 AMERICAN INDEPENDENCE CORP DE X X 02/10/03 AMERICAN MEDIA OPERATIONS INC DE X 04/17/03 AMEND AMERICAN MEDICAL SECURITY GROUP INC WI X X 04/23/03 AMERICAN MILLENNIUM CORP INC NM X X 04/21/03 AMERICAN PRODUCT CORP NV X 04/25/03 AMERICANWEST BANCORPORATION WA X 04/24/03 AMR CORP DE X 04/25/03 AMX CORP /TX/ TX X 04/25/03 ANADARKO PETROLEUM CORP DE X X 04/25/03 APPALACHIAN BANCSHARES INC GA X 04/25/03 ARCHER DANIELS MIDLAND CO DE X 03/31/03 ASBURY AUTOMOTIVE GROUP INC DE X 04/30/03 ASSOCIATED BANC-CORP WI X 04/24/03 AMEND ATA HOLDINGS CORP IN X X 04/25/03 ATLAS PIPELINE PARTNERS LP DE X X X 04/23/03 ATRIX LABORATORIES INC DE X 04/25/03 AUGUST TECHNOLOGY CORP MN X X 04/24/03 AUTOBYTEL INC DE X X 04/24/03 AVADO BRANDS INC GA X 03/25/03 AVISTAR COMMUNICATIONS CORP DE X X 04/25/03 AVON PRODUCTS INC NY X 04/25/03 AZCO MINING INC DE X X 04/10/03 BAKER HUGHES INC DE X X X 04/25/03 BANC CORP DE X X 04/24/03 BAY VIEW SECURITIZATION CORP DE X 04/15/03 BAY VIEW SECURITIZATION CORP DE X 04/15/03 BEAR STEARNS ASSET BACKED SECURITIES DE X X 04/25/03 BEAR STEARNS COMPANIES INC DE X X 04/24/03 BECKMAN COULTER INC DE X X 04/25/03 BECTON DICKINSON & CO NJ X X 04/25/03 BELDEN INC DE X X 04/24/03 BERKLEY W R CORP DE X X 04/25/03 BERRY PLASTICS CORP DE X X 04/21/03 AMEND BIODELIVERY SCIENCES INTERNATIONAL IN IN X X 04/18/03 BMW VEHICLE LEASE TRUST 2000-A X 04/25/03 BMW VEHICLE OWNER TRUST 2001-A DE X 04/25/03 BMW VEHICLE OWNER TRUST 2002-A X 04/25/03 BONE CARE INTERNATIONAL INC WI X X 04/25/03 BRADLEY PHARMACEUTICALS INC DE X X 04/25/03 BRANDYWINE REALTY TRUST MD X X 04/24/03 BSB BANCORP INC DE X X 04/24/03 BUCKEYE PARTNERS L P DE X X 04/24/03 CABLETEL COMMUNICATIONS CORP X X 04/25/03 CACI INTERNATIONAL INC /DE/ DE X 04/24/03 CACI INTERNATIONAL INC /DE/ DE X 04/24/03 CALIFORNIA AMPLIFIER INC DE X X 04/22/03 CALIFORNIA PIZZA KITCHEN INC CA X X 04/22/03 CALIFORNIA WATER SERVICE GROUP DE X 04/23/03 CALYPTE BIOMEDICAL CORP DE X X 04/24/03 CAMBREX CORP DE X X 04/24/03 CAMCO FINANCIAL CORP DE X X 04/21/03 CANNONDALE CORP / DE X X 04/24/03 CAPITAL BANK CORP NC X 04/24/03 CAPITAL CITY BANK GROUP INC FL X X 04/22/03 CARPENTER TECHNOLOGY CORP DE X X 04/25/03 CARVER BANCORP INC DE X X 04/23/03 CASAVANT MINING KIMBERLITE INTERNATIO NV X X 12/31/02 CASH AMERICA INTERNATIONAL INC TX X 04/24/03 CAVALRY BANCORP INC TN X X 04/25/03 CB BANCSHARES INC/HI HI X X 04/24/03 CENTRAL PACIFIC FINANCIAL CORP HI X X 04/23/03 CENTRAL VALLEY COMMUNITY BANCORP CA X X 04/04/03 AMEND CHANNELL COMMERCIAL CORP DE X 04/24/03 CHASE CREDIT CARD MASTER TRUST NY X X 04/25/03 CHECKPOINT SYSTEMS INC PA X 04/25/03 CHESAPEAKE CORP /VA/ VA X 04/23/03 CHESTERFIELD FINANCIAL CORP X X 04/30/03 CHIRAL QUEST INC MN X X 04/21/03 CIBER INC DE X 04/25/03 CIT GROUP INC DE X X 04/24/03 CLARK/BARDES INC DE X X 04/25/03 CLARKSTON FINANCIAL CORP X X 04/23/03 CLEVELAND CLIFFS INC OH X 04/24/03 COAST FEDERAL LITIGATION CONTINGENT P DE X X 04/25/03 COASTCAST CORP CA X X 04/24/03 COCA COLA BOTTLING CO CONSOLIDATED /D DE X X 04/23/03 COGNIZANT TECHNOLOGY SOLUTIONS CORP X X 04/25/03 COHU INC DE X X 04/23/03 COLORADO MEDTECH INC CO X X 04/17/03 COMMERCIAL MORTGAGE PASS THROUGH CERT DE X X 04/17/03 COMMERCIAL NATIONAL FINANCIAL CORP /P PA X 03/31/03 COMMONWEALTH INDUSTRIES INC/DE/ DE X 04/25/03 COMMONWEALTH TELEPHONE ENTERPRISES IN PA X X 04/23/03 COMMUNITY BANK SYSTEM INC DE X X 04/24/03 COMMUNITY INVESTORS BANCORP INC OH X X 04/25/03 COMTEX NEWS NETWORK INC DE X 04/25/03 CONCENTRA OPERATING CORP NV X X 04/25/03 CONECTIV DE X 04/25/03 CONNETICS CORP DE X X 04/23/03 CONSOL ENERGY INC X X 04/24/03 CONSOLIDATED WATER CO LTD E6 X 02/07/03 AMEND CORPORATE OFFICE PROPERTIES TRUST MD X X 04/23/03 CORRECTIONAL PROPERTIES TRUST MD X X 04/24/03 COVANCE INC DE X X 04/23/03 CREDIT ACCEPTANCE CORPORATION MI X X 04/24/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 04/25/03 CREDIT SUISSE FIRST BOSTON USA INC DE X 04/25/03 CRITICAL PATH INC CA X X 04/24/03 CROMPTON CORP DE X 04/25/03 CSFB MORTGAGE SEC CORP COMM MORT PS T DE X X 04/11/03 CWABS INC DE X X 04/25/03 CWABS INC REVOLVING HM EQ LN AST BACK DE X X 04/15/03 CWABS INC REVOLVING HM EQU LN ASST BA DE X X 04/15/03 CYBERGUARD CORP FL X 04/24/03 DAN RIVER INC /GA/ GA X 04/25/03 DATAKEY INC MN X X 04/24/03 DATASCOPE CORP DE X X 04/24/03 DAVIDSON INCOME REAL ESTATE LP DE X X 04/15/03 DCI TELECOMMUNICATIONS INC CO X 05/11/02 DELTA MUTUAL INC X X 04/25/03 DEPOMED INC CA X X 04/21/03 DEUTSCHE FLOORPLAN RECEIVABLES L P DE X X 03/31/03 DEVON ENERGY CORP/DE DE X X 04/25/03 DIEDRICH COFFEE INC CA X X 04/25/03 DIMECO INC PA X X 04/23/03 DOCUMENT SCIENCES CORP DE X X 04/25/03 DREYFUS HIGH YIELD STRATEGIES FUND MA X X 04/24/03 DTVN HOLDINGS INC DE X X 04/24/03 DYNACORE HOLDINGS CORP DE X 02/25/03 AMEND DYNAMIC IMAGING GROUP INC/FL FL X 05/11/02 E COM VENTURES INC FL X 04/25/03 EAGLE FINANCIAL SERVICES INC VA X X 04/22/03 EASTERN CO CT X X 04/23/03 EDUCATION LOANS INC /DE DE X X 04/23/03 ELECTRO SCIENTIFIC INDUSTRIES INC OR X X 04/24/03 ELINEAR INC DE X X 04/22/03 EMERGING VISION INC NY X 04/14/03 EMPIRE DISTRICT ELECTRIC CO KS X X 04/24/03 ENERGIZER HOLDINGS INC MO X 04/23/03 AMEND ENERGY EAST CORP NY X 04/25/03 ENSTAR INCOME GROWTH PROGRAM FIVE-A L GA X X 04/24/03 ENSTAR INCOME GROWTH PROGRAM FIVE-B L GA X X 04/24/03 ENSTAR INCOME GROWTH PROGRAM SIX A L GA X X 04/24/03 ENSTAR INCOME PROGRAM 1984-1 LP GA X X 04/24/03 ENSTAR INCOME PROGRAM II-2 LP GA X X 04/24/03 ENSTAR INCOME PROGRAM IV-1 LP GA X X 04/24/03 ENSTAR INCOME PROGRAM IV-2 LP GA X X 04/24/03 ENSTAR INCOME PROGRAM IV-3 L P GA X X 04/24/03 ENTEGRIS INC MN X 02/11/03 AMEND ENTREMED INC DE X 04/25/03 EUREKA FINANCIAL CORP X X 03/31/03 AMEND EVOLVE SOFTWARE INC DE X X X 04/24/03 EXACTECH INC FL X X 04/23/03 EXE TECHNOLOGIES INC DE X X 04/24/03 EXPEDITORS INTERNATIONAL OF WASHINGTO WA X 04/24/03 EXPRESS SCRIPTS INC DE X X X 03/31/03 EZCORP INC DE X X 04/22/03 FALCONSTOR SOFTWARE INC DE X 04/24/03 FFD FINANCIAL CORP/OH OH X X 04/25/03 FFW CORP DE X X 04/23/03 FIRST CASH FINANCIAL SERVICES INC DE X X 04/24/03 FIRST FEDERAL BANCORP INC/OH/ OH X 04/24/03 FIRST FINANCIAL CORP /IN/ IN X X 04/24/03 FIRST FINANCIAL HOLDINGS INC /DE/ DE X 04/25/03 FIRST OTTAWA BANCSHARES INC DE X X 04/25/03 FIRST SENTINEL BANCORP INC DE X X 04/25/03 FIRST UNION COMM MORT TRUST COMM MOR NY X X 04/17/03 FIRST UNION COMM MORT TRUST COMM MOR NY X X 04/17/03 FIRST UNION COMM MORT TRUST COMM MOR NY X X 04/17/03 FIRST UNION LEH BRO BANK OF AMER COM NY X X 04/18/03 FIRSTFED AMERICA BANCORP INC DE X X 04/24/03 FIRSTFED FINANCIAL CORP DE X 02/28/03 FLAGSTAR BANCORP INC MI X X 04/23/03 FLEMING COMPANIES INC /OK/ OK X X X 04/04/03 FLORIDA BANKS INC FL X X 04/22/03 FNB CORP \VA\ VA X 03/31/03 FNB CORP/NC NC X X 04/17/03 FRANKLIN FINANCIAL CORP /TN/ TN X X 04/24/03 FREESTAR TECHNOLOGY CORP NV X X 04/24/03 AMEND GALLAGHER ARTHUR J & CO DE X 04/24/03 AMEND GATX CORP NY X X 04/24/03 GENE LOGIC INC DE X 04/25/03 GENERAL EMPLOYMENT ENTERPRISES INC IL X X 04/24/03 GENVEC INC DE X X 03/25/03 GLB BANCORP INC OH X X 04/24/03 GLIMCHER REALTY TRUST MD X X 04/25/03 GLOBIX CORP DE X X 04/25/03 HARKEN ENERGY CORP DE X X 04/25/03 HARLAND JOHN H CO GA X 04/23/03 HARLEY DAVIDSON CUSTOMER FUNDING CORP NV X X 04/30/03 HARLEYSVILLE GROUP INC DE X X 04/24/03 HARTCOURT COMPANIES INC UT X 04/15/03 HEALTHCARE REALTY TRUST INC MD X X 04/22/03 HEALTHSOUTH CORP DE X X 04/04/03 AMEND HERITAGE COMMERCE CORP CA X 04/24/03 HIENERGY TECHNOLOGIES INC WA X 04/23/03 HIGH COUNTRY FINANCIAL CORP NC X X 04/25/03 HIGHWOODS PROPERTIES INC MD X X 04/24/03 HIGHWOODS REALTY LTD PARTNERSHIP NC X X 04/24/03 HOMEFED CORP DE X 04/24/03 HORIZON FINANCIAL SERVICES CORP DE X X 04/25/03 HORIZON MEDICAL PRODUCTS INC GA X X 04/23/03 HOUSEHOLD AUTOMOTIVE TRUST III SERIES NV X 04/17/03 HOUSEHOLD AUTOMOTIVE TRUST V SERIES 2 DE X 04/17/03 HOUSEHOLD MORTGAGE LOAN TRUST 2002 HC X 04/21/03 HYPERCOM CORP DE X 04/25/03 HYPERCOM CORP DE X 04/25/03 AMEND ILLUMINA INC CA X X 04/25/03 IMAGIS TECHNOLOGIES INC A1 X 04/22/03 IMH ASSETS CORP DE X X X 04/24/03 IMPAC MEDICAL SYSTEMS INC X X 04/24/03 INDIANA GAS CO INC IN X 03/31/03 INDYMAC MBS INC X X 04/24/03 INPUT OUTPUT INC DE X X 04/24/03 INSITUFORM TECHNOLOGIES INC DE X X 04/24/03 INSTEEL INDUSTRIES INC NC X 04/25/03 INTEGRA LIFESCIENCES HOLDINGS CORP DE X X 04/25/03 INTEGRATED BIOPHARMA INC DE X 02/24/03 AMEND INTERNATIONAL LEASE FINANCE CORP CA X X 04/24/03 INTERSIL CORP/DE DE X X 04/25/03 ISTA PHARMACEUTICALS INC CA X X 04/24/03 AMEND JACKSONVILLE BANCORP INC TX X X 04/24/03 JLG INDUSTRIES INC PA X X 04/25/03 KENT FINANCIAL SERVICES INC DE X X 04/25/03 KENTUCKY FIRST BANCORP INC DE X X 04/25/03 KERR MCGEE CORP /DE DE X X 04/25/03 KOPIN CORP DE X X 04/25/03 KS BANCORP INC NC X X 04/25/03 LEATHER FACTORY INC DE X 04/22/03 LEHMAN ABS CORP DE X X 04/15/03 LEHMAN ABS CORP DE X X 03/01/03 LEHMAN ABS CORP DE X X 04/01/03 LEHMAN ABS CORP DE X X 03/15/03 LINCOLN BANCORP /IN/ IN X X 04/22/03 LITHIA MOTORS INC OR X X 03/31/03 LL&E ROYALTY TRUST TX X X 04/25/03 LOTUS PACIFIC INC DE X 04/18/03 M&I AUTO LOAN TRUST 2002-1 DE X X 04/21/03 MAGNETEK INC DE X 04/23/03 MAIN STREET TRUST INC IL X X 04/25/03 MAINSTREET BANKSHARES INC VA X 04/17/03 MANOR CARE INC DE X X 04/25/03 MASSBANK CORP DE X X 04/24/03 MATTHEWS INTERNATIONAL CORP PA X 04/22/03 MATTHEWS INTERNATIONAL CORP PA X 04/25/03 MERCANTILE BANKSHARES CORP MD X X 04/23/03 METRO ONE TELECOMMUNICATIONS INC OR X X 04/25/03 MICRON TECHNOLOGY INC DE X X 04/23/03 MID PENN BANCORP INC PA X 04/21/03 MIIX GROUP INC DE X 04/23/03 AMEND MILLER HERMAN INC MI X 04/22/03 MINDEN BANCORP INC X X 04/23/03 MINERALS TECHNOLOGIES INC DE X 04/24/03 MOCON INC MN X X 04/24/03 MONEY STORE ASSET BACKED CERTIFICATES X X 03/17/03 MONEY STORE HOME EQUITY CORP KY X X 03/17/03 MONEY STORE HOME EQUITY LOAN TRUST 19 NJ X X 03/17/03 MONEY STORE HOME IMPROVEMENT LOAN BAC X X 03/17/03 MONEY STORE RESIDENTIAL TRUST 1998-I NJ X X 03/17/03 MONEY STORE TRUST 1998 C X X 03/17/03 MOOG INC NY X 04/25/03 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 04/23/03 MTS SYSTEMS CORP MN X X 04/21/03 NATIONAL HEALTH INVESTORS INC MD X 04/24/03 NATIONAL OILWELL INC DE X X 04/25/03 NATIONAL PROPERTY INVESTORS 5 CA X X 04/15/03 NATURADE INC DE X X X 04/15/03 NBTY INC DE X X 04/23/03 NCR CORP MD X X 04/25/03 NEXPRISE INC DE X X 04/24/03 NITTANY FINANCIAL CORP PA X X 04/25/03 NOLAND CO VA X 04/24/03 NORTEL NETWORKS CORP X X 04/24/03 NORTHEAST PENNSYLVANIA FINANCIAL CORP DE X X 04/23/03 NORTHWEST BANCORP INC PA X X 04/21/03 NORTHWEST PIPE CO OR X X 04/23/03 NOVADIGM INC DE X X 04/23/03 AMEND NOXSO CORP VA X X X 04/22/03 NU SKIN ENTERPRISES INC DE X X 04/25/03 OCCIDENTAL PETROLEUM CORP /DE/ DE X 04/25/03 OCEAN ENERGY INC DE X X 04/25/03 OHANA ENTERPRISES DE X X X 04/25/03 OHIO CASUALTY CORP OH X 04/25/03 OLIN CORP VA X X 04/24/03 OMEGA FINANCIAL CORP /PA/ PA X X 04/24/03 ON COMMAND CORP DE X X 04/24/03 ORIENT EXPRESS HOTELS LTD X 04/08/03 ORTHOFIX INTERNATIONAL N V X 04/24/03 OWENS CORNING DE X X 04/25/03 OYO GEOSPACE CORP DE X X 04/25/03 PAB BANKSHARES INC GA X 04/25/03 PALMETTO BANCSHARES INC SC X X 04/19/03 PALOMAR ENTERPRISES INC NV X X X 04/25/03 AMEND PAM TRANSPORTATION SERVICES INC DE X X 04/24/03 PATHFINDER BANCORP INC DE X X 03/31/03 PDG ENVIRONMENTAL INC DE X 04/24/03 PEAK INTERNATIONAL LTD D0 X X 04/23/03 PEC SOLUTIONS INC DE X X 04/22/03 PENN AMERICA GROUP INC PA X X 04/25/03 PEOPLES ENERGY CORP IL X X 04/25/03 PEPCO HOLDINGS INC DE X X 04/25/03 PERSONNEL GROUP OF AMERICA INC DE X X 04/14/03 PIXELWORKS INC OR X X 04/22/03 PLAINS ALL AMERICAN PIPELINE LP DE X X 04/25/03 PLAINS ALL AMERICAN PIPELINE LP DE X 04/25/03 PMA CAPITAL CORP PA X X 04/17/03 AMEND POLYONE CORP X X 04/24/03 PRAECIS PHARMACEUTICALS INC DE X X 04/25/03 PRICE T ROWE GROUP INC MD X X 04/25/03 PRIDE COMPANIES LP DE X X 04/25/03 PRIDE INTERNATIONAL INC DE X X 04/22/03 PRIDE INTERNATIONAL INC DE X X 04/24/03 PRIMARY PDC INC DE X X 04/21/03 PROVIDENT FINANCIAL SERVICES INC DE X X 04/24/03 QUALMARK CORP CO X X 04/25/03 QUINTON CARDIOLOGY SYSTEMS INC CA X X 04/25/03 RADIOSHACK CORP DE X X 04/22/03 READERS DIGEST ASSOCIATION INC DE X 03/31/03 REINSURANCE GROUP OF AMERICA INC MO X X 04/24/03 RENT SHIELD CORP FL X X X X 04/24/03 RESIDENTIAL ACCREDIT LOANS INC DE X X 04/25/03 RESIDENTIAL ACCREDIT LOANS INC DE X X 04/25/03 RESIDENTIAL ASSET MORT PRODUCTS INC G DE X X 04/25/02 RESIDENTIAL ASSET SECURITIES CORP DE X X 04/25/03 RJ REYNOLDS TOBACCO HOLDINGS INC DE X X 03/31/03 RMH TELESERVICES INC PA X X 04/24/03 ROCKFORD CORP AZ X X 04/24/03 ROTARY POWER INTERNATIONAL INC DE X 02/20/03 AMEND ROTECH HEALTHCARE INC DE X X 04/23/03 ROYAL BANCSHARES OF PENNSYLVANIA INC PA X X 03/31/03 RUDDICK CORP NC X X 04/24/03 RYANS FAMILY STEAKHOUSES INC SC X 04/02/03 RYERSON TULL INC /DE/ DE X X 04/24/03 SAFEGUARD HEALTH ENTERPRISES INC DE X X 04/07/03 SAFENET INC DE X X 04/22/03 SALISBURY BANCORP INC CT X X 03/04/03 SAMARITAN PHARMACEUTICALS INC NV X X 04/25/03 SAPIENT CORP DE X X 04/24/03 SAUL CENTERS INC MD X X 04/23/03 SAXON CAPITAL INC DE X X 04/25/03 SBE INC DE X X 04/22/03 SCANA CORP SC X X 04/25/03 SCHNITZER STEEL INDUSTRIES INC OR X X 02/14/03 AMEND SCRIPPS E W CO /DE OH X X 04/24/03 SEA CONTAINERS LTD /NY/ X 04/11/03 SELECTICA INC DE X X 04/21/03 SENTO CORP UT X X 04/24/03 SIBONEY CORP MD X X 04/25/03 SILVERADO FINANCIAL INC NV X X 02/10/03 SKECHERS USA INC DE X X 04/24/03 SMTEK INTERNATIONAL INC DE X 04/24/03 SOLUTIA INC DE X X 04/24/03 SOUTHERN FINANCIAL BANCORP INC /VA/ VA X X 04/24/03 SOUTHERN INDIANA GAS & ELECTRIC CO IN X 03/31/03 SOUTHWESTERN ENERGY CO AR X X 04/24/03 SPAN AMERICA MEDICAL SYSTEMS INC SC X X 04/23/03 SPS TECHNOLOGIES INC PA X 03/31/03 ST FRANCIS CAPITAL CORP WI X X 04/25/03 STANCORP FINANCIAL GROUP INC OR X X 04/24/03 STOCKERYALE INC MA X 04/25/03 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 04/25/03 SUMMIT BANK CORP GA X 03/31/03 SUN BANCORP INC PA X X 04/24/03 SUN BANCORP INC PA X X 04/25/03 SUPERIOR CONSULTANT HOLDINGS CORP DE X X 04/24/03 SUPERIOR FINANCIAL CORP /AR/ DE X 04/24/03 SUPERIOR UNIFORM GROUP INC NY X 04/24/03 SYSTEMS & COMPUTER TECHNOLOGY CORP DE X 04/21/03 TAUBMAN CENTERS INC MI X 04/23/03 TECHNOLOGY FLAVORS & FRAGRANCES INC DE X X 04/24/03 TECUMSEH PRODUCTS CO MI X X 04/24/03 TETRA TECHNOLOGIES INC DE X X 04/25/03 TEXEN OIL & GAS INC NV X 04/24/03 AMEND TF FINANCIAL CORP DE X X 04/24/03 THORNBURG MORTGAGE INC MD X X 04/22/03 TIERONE CORP X X 04/23/03 TIMBERLAND BANCORP INC WA X X 04/24/03 TITANIUM INTELLIGENCE INC X 04/25/03 AMEND TMS MORTGAGE INC NJ X X 03/17/03 TRANSPRO INC DE X X 04/25/03 TRICO BANCSHARES / CA X X 04/23/03 TUMBLEWEED COMMUNICATIONS CORP DE X 04/24/03 TVE CORP DE X 04/23/03 AMEND UNIFI INC NY X X X 04/24/03 UNITED FINANCIAL CORP \MN\ MN X 04/23/03 UNUMPROVIDENT CORP DE X X 04/25/03 VCA ANTECH INC DE X X X 04/24/03 VECTREN CORP IN X 03/31/03 VECTREN UTILITY HOLDINGS INC IN X 03/31/03 WACHOVIA COMMERCIAL MORT SEC INC COM NC X X 04/25/03 WASHINGTON BANKING CO WA X 04/24/03 WASHINGTON GROUP INTERNATIONAL INC DE X X 04/25/03 WELLMAN INC DE X X 04/24/03 WELLS FARGO ASSET SECURITIES CORP DE X X 04/22/03 WESTERN SIERRA BANCORP CA X 04/25/03 WESTFIELD FINANCIAL INC MA X X 04/24/03 WEYERHAEUSER CO WA X 04/25/03 WHITEMARK HOMES INC CO X 03/12/03 WILLIAMS COMPANIES INC DE X 04/24/03 WINLAND ELECTRONICS INC MN X X 04/23/03 WINMILL & CO INC DE X 12/31/02 WORLD ACCEPTANCE CORP SC X X 04/22/03 WORTHINGTON INDUSTRIES INC OH X X 04/21/03 ZAMBA CORP DE X X 04/24/03 ZIX CORP TX X 04/25/03 ZONES INC WA X X 04/24/03