SEC NEWS DIGEST Issue 2004-83 April 29, 2004 COMMISSION ANNOUNCEMENTS SEC PROPOSES THRIFT EXCEPTION FROM ADVISERS ACT, COMPREHENSIVE DISCLOSURE REQUIREMENTS FOR ASSET BACKED SECURITIES; ADOPTS SUPERVISION PROGRAMS FOR BROKER-DEALERS AND AFFILIATES On April 28, the Commission voted to publish for comment a rule that would provide an exception from the Investment Advisers Act for thrifts and new and amended rules and forms for registration and reporting for asset backed securities. The Commission also voted to adopt rules that would create voluntary programs to supervise broker-dealers and their affiliates on a consolidated basis. Exception for Thrift Institutions from the Investment Advisers Act of 1940 The Commission voted to publish for comment a new rule that would provide thrift institutions with a limited exception from the Investment Advisers Act and a new rule that would exempt thrift-sponsored collective trust funds from registration and reporting requirements under the Securities Exchange Act of 1934. * Thrifts Providing Investment Advice as Trustees, Executors, Administrators or Guardians A thrift would be excepted from the Advisers Act when it provides investment advice in its capacity as a trustee, executor, administrator, or guardian for trusts, estates, guardianships and other accounts created and maintained for a fiduciary purpose. A thrift using this exception could not hold itself out to the public as providing investment advisory services, except in the ordinary advertising of its trustee, executor, administrator, or guardianship services for fiduciary purpose accounts. * Thrifts Providing Investment Advice to Collective Trust Funds A thrift would be excepted from the Advisers Act when it advises collective trust funds and accounts that invest exclusively in them. * Thrifts Providing Other Advisory Services Thrifts that provide advisory services beyond the new exceptions would be required to continue to be registered with the Commission, but could apply the Advisers Act only to accounts that fall outside the new exceptions. * Exemption From Registration for Thrift-Sponsored Collective Trust Funds The Commission's proposed rules would give thrift-sponsored collective trust funds the same exemption from the registration requirements of Section 12(g) of the Exchange Act that thrift- sponsored common trust funds have. Comments on the proposed rules should be submitted to the Commission within 60 days of their publication in the Federal Register. Asset-Backed Securities The Commission also voted to propose new and amended rules and forms to address comprehensively the registration, disclosure and reporting requirements for asset-backed securities under the Securities Act of 1933 and the Securities Exchange Act of 1934. Principally, the proposals would * update and clarify the Securities Act registration requirements for offerings of asset-backed securities, including expanding the types of asset- backed securities that may conduct delayed primary offerings on Form S-3; * consolidate and codify existing interpretive positions that allow modified Exchange Act reporting that is more tailored and relevant to asset- backed securities; * provide tailored disclosure guidance and requirements for Securities Act and Exchange Act filings involving asset-backed securities; and * streamline and codify existing interpretive positions that permit the use of written communications in a registered offering of asset-backed securities in addition to the statutory registration statement prospectus. The proposals considered today are intended to clarify the regulatory requirements for asset-backed securities in order to increase market efficiency and transparency and provide more certainty for the overall ABS market and its participants. These proposals will be open for public comment for a 60-day period following their publication in the Federal Register. Broker-Dealer and Affiliate Supervision on a Consolidated Basis The Commission decided to adopt rule amendments and new rules under the Securities Exchange Act of 1934 that will establish two separate voluntary regulatory programs for the Commission to supervise broker- dealers and their affiliates on a consolidated basis. One program will establish an alternative method to compute certain net capital charges for broker-dealers that are part of a holding company that manages risks on a group-wide basis and whose holding company consents to group-wide Commission supervision. The broker-dealer's holding company and its affiliates, if subject to Commission supervision, will be referred to as a "consolidated supervised entity" or "CSE." Under the alternative capital computation method, the broker-dealer will be allowed to compute certain market and credit risk capital charges using internal mathematical models. The CSE will be required to comply with rules regarding its group-wide internal risk management control system and will be required periodically to provide the Commission with consolidated computations of allowable capital and risk allowances (or other capital assessment) prepared in a form that is consistent with the Basel Standards. Commission supervision of the CSE will include recordkeeping, reporting, and examination requirements. The requirements will be modified for an entity with a principal regulator. The other program will implement Section 17(i) of the Exchange Act, which created a new structure for consolidated supervision of holding companies of broker-dealers, or "investment bank holding companies" (IBHCs) and their affiliates. Pursuant to the Exchange Act, an IBHC that meets certain, specified criteria may voluntarily register with the Commission as a supervised investment bank holding company (SIBHC) and be subject to supervision on a group-wide basis. Registration as an SIBHC is limited to IBHCs that are not affiliated with certain types of banks and that have a substantial presence in the securities markets. The rules provide an IBHC with an application process to become supervised by the Commission as an SIBHC, and will establish regulatory requirements for those SIBHCs. Commission supervision of an SIBHC will include recordkeeping, reporting and examination requirements. Further, the SIBHC also will be required to comply with rules regarding its group- wide internal risk management control system and will be required periodically to provide the Commission with consolidated computations of allowable capital and risk allowances (or other capital assessment) consistent with the Basel Standards. Both programs will also include technical and conforming amendments to the risk assessment rules (Exchange Act Rules 17h-1T and 17h-2T). The rules will become effective 60 days after their publication in the Federal Register. (Press Rel. 2004-58) ENFORCEMENT PROCEEDINGS IN THE MATTER OF JOSEPH NORRIS AND MARK COLEMAN On April 29, the Commission instituted a public administrative proceeding pursuant to Section 203(f) of the Investment Advisers Act of 1940 (Advisers Act) to determine what, if any, remedial action is appropriate based on the entry of injunctions against Joseph Norris and Mark Coleman for violations of Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act), Rule 10b-5 thereunder, and Section 206 of the Advisers Act. From July 1998 through 2000, Norris and Coleman raised approximately $8.5 million from more than thirty clients by promising to invest the money in offshore "trading programs" that would generate returns of four to seven percent per month, or the equivalent of 48 to 84 percent per year. Norris and Coleman lost approximately $6 million of their clients' funds in their attempts to invest in such "trading programs," then sent their clients fictitious account statements concealing the losses. Norris and Coleman continued to encourage clients and prospective clients to deposit money with them without disclosing the losses. On Dec. 24, 2002, the Honorable David W. Hagen, U.S. District Judge for the District of Nevada, granted the Commission's motion for summary judgment as to Norris and Coleman. On Feb. 18, 2003, the Court entered a final judgment against Norris and Coleman, permanently enjoining them from violating the aforementioned provisions of the Exchange Act and the Advisers Act, ordering them (jointly and severally) to pay disgorgement and prejudgment interest of $6,900,251.59, and ordering each of them to pay a civil penalty in the amount of $120,000. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide the Respondents an opportunity to dispute these allegations, and to determine what, if any, remedial sanctions are appropriate and in the public interest. The Order requires the Administrative Law Judge to issue an initial decision no later than 210 days from the date of service of this Order, pursuant to Rule 360(a)(2) of the Commission's Rules of Practice. (Rel. IA-2231; File No. 11467) SEC SETTLES CASE AGAINST FOUR INDIVIDUALS CHARGED WITH CONDUCTING HIGH-YIELD INVESTMENT SCHEME On April 26, the U.S. District Court for the District of South Carolina entered final judgments against defendants Paul Howe Noe, Nuell W. Paschal, Noel Alelov and Carolyn M. Kaplan arising from charges that they were part of a group that conducted a fraudulent high-yield investment scheme that raised more than $1.1 million from more than 20 investors in 2001 and 2002. Without admitting or denying the allegations in the Commission's complaint, Noe, Paschal, Alelov and Kaplan consented to the entry of the final judgments, which permanently enjoin them from violating the antifraud provisions of the federal securities laws. In the complaint filed on Feb. 14, 2002, the Commission alleged that Noe and his brother, Clif Goldstein, used two entities that they controlled along with Kaplan -- Great American Trust Company and Great American Trust Corporation -- to operate a fraudulent high-yield investment scheme that targeted both cash-poor companies unable to obtain funding through conventional means, and individual investors who desired to earn high investment returns quickly. Noe and Goldstein served as the primary offerors of the investment programs that comprised the fraudulent scheme, while Paschal and Alelov served as selling agents. As a result of their efforts, the defendants raised more than $1.1 million from more than 20 individuals. The final judgments permanently enjoin Noe, Paschal, Alelov and Kaplan from violating Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. On the basis of their representations in sworn financial statements and other documents and information furnished to the Commission, payment of disgorgement by Noe, Paschal, Alelov and Kaplan was waived and civil penalties were not imposed. On the same day that the final judgments were entered, the Court also granted the Commission's motion to dismiss the case against defendants, Goldstein and Russell B. Gerstein, both of whom died during the pendency of the litigation. Previously, default judgments were entered against Great American Trust Company and Great American Trust Corporation. Prior to Goldstein's death, he and Noe were criminally prosecuted by the U.S. Attorney's Office for the District of South Carolina for the same conduct alleged in the Commission's complaint. Noe was convicted in a jury trial of five counts of wire fraud, one count of transportation of stolen securities, and one count of conspiracy to defraud. Goldstein pleaded guilty to one count of conspiracy to commit wire fraud. On Dec. 2, 2003, Noe and Goldstein were sentenced to prison terms of 78 months and 46 months, respectively and jointly and severally ordered to pay $645,708.20 in restitution to 21 victims. For further information see LR-17362 (Feb. 14, 2002); LR-18349 (Sept. 12, 2003); LR-18498 (Dec. 10, 2003). [U.S. v. Paul Howe Noe, et al., Criminal No. 3:02-0096 (D.S.C.)]; [SEC v. Paul Howe Noe, et al., Civil Action No. 3:02-485-17 (D.S.C.)] (LR-18685) SEC OBTAINS FINAL JUDGMENT AGAINST CARNEGIE INTERNATIONAL CORPORATION CHAIRMAN EDWARD DAVID GABLE IN FINANCIAL FRAUD CASE On April 22, the Honorable Emmet G. Sullivan, U.S. District Court Judge for the District of Columbia, entered a final judgment by default against Edward David Gable, the chairman and former chief operating officer of Carnegie International Corporation, in a civil action instituted by the Securities and Exchange Commission in July 2003. The final judgment permanently enjoins Gable from future violations of the federal securities laws, permanently bars him from serving as an officer or director of a public company, and orders him to pay disgorgement of $843,028, prejudgment interest of $257,833 and civil penalties of $110,000. The permanent injunction against Gable prohibits him from violating Section 17(a) of the Securities Act of 1933 and Sections 10(b), 13(b)(5) and 16(a) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rules 10b-5, 13b2-1, 13b2-2 and 16a-2 and 16a-3. The permanent injunction further prohibits Gable from aiding and abetting violations of Exchange Act Sections 12(g), 13(a), 13(b)(2)(A), and 13(b)(2)(B), and Exchange Act Rules 12b-20 and 13a-1. These provisions prohibit the commission of fraud, and impose requirements relating to an issuer's books and records, internal controls and reporting obligations, and a corporate insider's obligation to disclose transactions in a corporation's securities. The Commission alleged in its complaint that Gable and others carried out a financial fraud that resulted in Carnegie fraudulently reporting millions of dollars in revenue and income for several transactions in filings with the Commission from 1998 through 2000. The complaint also alleged that Gable personally benefited from the fraud by selling Carnegie shares at inflated prices through an offshore trust, and failed to disclose these sales in filings with the Commission, as required by federal securities law. Gable was one of seven defendants, including Carnegie and certain of its other current and former officers, sued by the Commission in July 2003. The other six defendants, two of whom were also named as relief defendants, settled this action by consenting, at the time the action was instituted, to the entry of final judgments against them, without admitting or denying the allegations of the Commission's complaint. The Court's entry of the final judgment by default against Gable brings this civil action to a conclusion. For further information see LR-18229 (July 14, 2003). [SEC v. Carnegie International Corporation, et al., No. 1:03CV01513 (D.D.C.) EGS] (LR-18686; AAE Rel. 1994) INVESTMENT ADVISER ORDERED TO PAY $50,000 DISGORGEMENT IN SOFT DOLLAR SCHEME The Commission announced that, on March 30, 2004, Gordon J. Rollert, the former principal of registered investment advisers Sage Advisory Services LLC and Standard Asset Group, L.P., was enjoined, by consent, from violations of the antifraud and false filing provisions of the federal securities laws and ordered to pay $50,000 disgorgement. In February 2001, the Commission charged Rollert, of Wellesley, Massachusetts, with defrauding one of his clients, the Pakachoag Church of Auburn, Massachusetts, of approximately $900,000 between 1993 and 1997. In its Complaint, the Commission alleged that Rollert used his investment advisory firm, Sage Advisory Services, LLC, and its predecessor, Standard Asset Group LP (collectively, Sage), to misappropriate hundreds of thousands of dollars in soft dollar credits generated by securities transactions made on the Church's behalf in an account that Rollert set up at a Boston-area broker-dealer. It also alleged that Rollert fraudulently induced the Church to invest $250,000 in Rollert's advisory firm. The complaint alleged that as part of the scheme to misappropriate soft dollar credits, Rollert submitted invoices to the broker-dealer for payments with soft dollars that had been generated by trading in the Church's account. Many of the invoices that Rollert submitted were in the name of FA Partners, a shell entity that Rollert controlled, and falsely indicated that FA Partners had provided services to Sage that were payable with soft dollars. The broker-dealer paid FA Partners based on these false invoices. Rollert personally picked up these payments from the broker-dealer and deposited them into bank accounts that he controlled. He then withdrew the majority of the funds for his personal use. The Commission alleged that the Church was not informed that its soft dollars were being used for Rollert's personal benefit. Soft dollar credits are created when an investment adviser and a broker- dealer enter into an arrangement in which a percentage of commissions are used to pay for products and services, such as research, that help the adviser in making investment decisions. Because soft dollar credits are generated by commissions paid by the advisory client, they are assets of the client. Soft dollar arrangements are permissible under the securities laws if there is appropriate disclosure to the client about the products and services for which the soft dollars will be used, as well as disclosure that the client may pay higher commission rates as a result of the soft dollar arrangement. The complaint also charged that Rollert churned the Church's endowment account to generate additional soft dollar credits, which he then misappropriated, and that Rollert fraudulently offered and sold to the Church at least $250,000 in securities in the form of equity interests in and promissory notes offered by Sage and its predecessor. Finally, according to the complaint, Rollert failed to disclose his soft dollar practices in Form ADV amendments filed with the Commission by Sage. Rollert was enjoined from violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, Section 17(a) of the Securities Act of 1933, and Sections 206(1), 206(2) and 207 of the Advisers Act. In addition, he was ordered to pay $50,000 disgorgement, with additional amounts waived and penalties not assessed based on his financial condition. In July 2001, Sage was ordered to pay an additional $304,852 in disgorgement and interest in a related Commission administrative proceeding. In October 2002, Rollert pled guilty to mail and wire fraud charges in a related criminal action. In December 2002, Rollert was criminally sentenced to pay an additional $100,000 in disgorgement, was fined $15,000, and ordered to serve six months of home confinement. In January 2003, Rollert was barred by the Commission from association with any investment adviser on the basis of his criminal conviction. [SEC v. Gordon J. Rollert, USDC, District of Massachusetts, No. 01-Civ.-10237- JLT] (LR-18687) STANDARDS SETTING BOARDS APPROVAL OF PROPOSED RULE AMENDMENTS The Commission approved proposed rule amendments (PCAOB-2003-11) submitted by the Public Company Accounting Oversight Board consisting of technical amendments to its interim standards rules to clarify that a registered public accounting firm, and its associated persons, should comply with the Board's interim standards rules "to the extent not superceded or amended by the Board." Publication of the approval order is expected in the Federal Register during the week of May 3, 2004. (Rel. 34-49624) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-BSE-2004-10) and granted accelerated approval of Amendment No. 1 thereto submitted by the Boston Stock Exchange to permit the separation of the Chairman and Chief Executive Officer positions. Publication of the proposal is expected in the Federal Register during the week of May 3, 2004. (Rel. 34-49611) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-NASD-2004-063) filed by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., to modify NASD Rule 4619 to correct a typographical error has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of May 3, 2004. (Rel. 34-49622) PROPOSED RULE CHANGE The Emerging Markets Clearing Corporation filed a proposed rule change (SR-EMCC-2004-01) that would allow EMCC to amend its rules to incorporate fines and a fine schedule. Publication of the proposal is expected in the Federal Register during the week of May 3, 2004. (Rel. 34-49623) 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: . SB-2 PAYMENT DATA SYSTEMS INC, 211 N LOOP 1604 EAST, SUITE 200, SAN ANTONIO, TX, 78232, 2104025039 - 40,000,000 ($11,200,000.00) Equity, (File 333-114925 - Apr. 28) (BR. 07) S-3 VIRGINIA COMMERCE BANCORP INC, 5350 LEE HIGHWAY, ARLINGTON, VA, 22207, 7035340700 - 810,000 ($23,222,700.00) Equity, (File 333-114926 - Apr. 28) (BR. 07) S-4 IBASIS INC, 20 SECOND AVE, BURLINGTON, MA, 01803, 7815057500 - 0 ($38,180,000.00) Equity, (File 333-114929 - Apr. 28) (BR. 37) S-8 GENESIS TECHNOLOGY GROUP INC, 777 YAMATO RD, SUITE 130, BOCA RATON, FL, 33431, 5619889880 - 10,000,000 ($2,000,000.00) Equity, (File 333-114930 - Apr. 28) (BR. 08) SB-2 SK REALTY VENTURES INC, 585 STEWART AVE, GARDEN CITY, NY, 11530, 5166831254 - 2,050,240 ($205,240.00) Equity, (File 333-114931 - Apr. 28) (BR. 09) S-8 R F INDUSTRIES LTD, 7610 MIRAMAR RD, BLDG 6000, SAN DIEGO, CA, 92126-2313, 8585496340 - 300,000 ($793,000.00) Other, (File 333-114932 - Apr. 28) (BR. 36) S-8 PERRY ELLIS INTERNATIONAL INC, 3000 NW 107TH AVENUE, MIAMI, FL, 33172, 3055922830 - 1,500,000 ($43,290,000.00) Equity, (File 333-114933 - Apr. 28) (BR. 02) S-4 MOLECULAR DEVICES CORP, 1311 ORLEANS DR, SUNNYVALE, CA, 94089, 4087471700 - 0 ($66,401,794.00) Equity, (File 333-114934 - Apr. 28) (BR. 36) S-8 ALION SCIENCE & TECHNOLOGY CORP, 1750 TYSONS BLVD, STE 1300, MCLEAN, VA, 22102, 7039184480 - 0 ($50,014,000.00) Equity, (File 333-114935 - Apr. 28) (BR. 01) S-8 OCCUPATIONAL HEALTH & REHABILITATION INC, 175 DERBY STREET, SUITE 36, HINGHAM, MA, 02043-5048, 7817415175 - 50,000 ($82,500.00) Equity, (File 333-114936 - Apr. 28) (BR. 01) S-3 QUANTA SERVICES INC, 1360 POST OAK BLVD, SUITE 2100, HOUSTON, TX, 77056, 7133506000 - 20,000,000 ($134,000,000.00) Equity, (File 333-114938 - Apr. 28) (BR. 06) S-8 OSHKOSH TRUCK CORP, 2307 OREGON ST, P O BOX 2566, OSHKOSH, WI, 54903, 4142359151 - 2,200,000 ($119,636,000.00) Equity, (File 333-114939 - Apr. 28) (BR. 05) SB-2 RAPTOR NETWORKS TECHNOLOGY INC, 65 ENTERPRISE ROAD, ALISO VIEJO, CA, 92656, (949) 330-6540 - 14,697,619 ($54,382,195.03) Equity, (File 333-114940 - Apr. 28) (BR. 37) S-8 PSB BANCORP INC, ELEVEN PENN CENTER, SUITE 2601, 1835 MARKET STREET, PHILADELPHIA, PA, 19103, 2159797900 - 0 ($929,810.00) Equity, (File 333-114941 - Apr. 28) (BR. 07) S-8 PSB BANCORP INC, ELEVEN PENN CENTER, SUITE 2601, 1835 MARKET STREET, PHILADELPHIA, PA, 19103, 2159797900 - 0 ($1,623,616.00) Equity, (File 333-114942 - Apr. 28) (BR. 07) S-8 FIRST BANCTRUST CORP, 206 SOUTH CENTRAL AVENUE, PARIS, IL, 61944, 2174656381 - 0 ($4,028,785.00) Equity, (File 333-114943 - Apr. 28) (BR. 07) S-8 PSB BANCORP INC, ELEVEN PENN CENTER, SUITE 2601, 1835 MARKET STREET, PHILADELPHIA, PA, 19103, 2159797900 - 0 ($13,860,000.00) Equity, (File 333-114944 - Apr. 28) (BR. 07) S-8 ZONES INC, 1102 15TH STREET SW, SUITE 102, AUBURN, WA, 98001, 2532053000 - 775,000 ($2,363,750.00) Other, (File 333-114945 - Apr. 28) (BR. 02) S-8 PSB BANCORP INC, ELEVEN PENN CENTER, SUITE 2601, 1835 MARKET STREET, PHILADELPHIA, PA, 19103, 2159797900 - 0 ($251,990.00) Equity, (File 333-114946 - Apr. 28) (BR. 07) S-8 BARD C R INC /NJ/, 730 CENTRAL AVE, MURRAY HILL, NJ, 07974, 9082778000 - 2,000,000 ($214,810,000.00) Equity, (File 333-114947 - Apr. 28) (BR. 36) S-8 LITEWAVE CORP, 1220 EASTVIEW ROAD, SUITE 100, NORTH VANCOUVER BC, CANADA, A1, V7J 1L6, 6046757637 - 1,500,000 ($60,000.00) Equity, (File 333-114948 - Apr. 28) (BR. 37) S-8 DATASCENSION INC, 6330 MCLEOD DRIVE, SUITE 1, LAS VEGAS, NV, 89120, 7022622061 - 350,000 ($3.25) Equity, (File 333-114950 - Apr. 28) (BR. 08) S-8 MANULIFE FINANCIAL CORP, 200 BLOOR ST EAST, NORTH TOWER 11, TORONTO ONTARIO CANA, A6, 00000, 4169263500 - 0 ($699,422,271.00) Equity, (File 333-114951 - Apr. 28) (BR. 01) S-3 ISOLAGEN INC, 713-780-4754 - 0 ($73,899,000.00) Equity, (File 333-114952 - Apr. 28) (BR. 01) S-8 ATHEROGENICS INC, 8995 WESTSIDE PARKWAY, ALPHARETTA, GA, 30004, 6783362500 - 4,500,000 ($111,240,000.00) Equity, (File 333-114953 - Apr. 28) (BR. 01) S-8 INTERTAPE POLYMER GROUP INC, 110E MONTEE DE LIESSE, ST LAURENT, QUEBEC H4T 1N4 CANAD, A8, 5147310731 - 300,000 ($2,550,000.00) Equity, (File 333-114954 - Apr. 28) (BR. 04) S-3 RIVIERA TOOL CO, 5460 EXECUTIVE PARKWAY, GRAND RAPIDS, MI, 49512, 6166982100 - 993,687 ($3,895,252.90) Equity, (File 333-114955 - Apr. 28) (BR. 36) N-2 MBIA CAPITAL FIRST TRUST RELATIVE VALUE MUNICIPAL FUND, C/O FIRST TR PORTFOLIOS LP, 1001 WARRENVILLE RD SUITE 300, LISLE, IL, 60532, 6302414141 - 1,000 ($15,000.00) Equity, (File 333-114956 - Apr. 28) (BR. ) S-8 HARSCO CORP, P O BOX 8888, CAMP HILL, PA, 17001-8888, 7177637064 - 750,000 ($33,900,000.00) Equity, (File 333-114958 - Apr. 28) (BR. 06) F-6 IONA TECHNOLOGIES PLC, THE IONA BUILDING, SHELBOURNE ROAD BALLSBRIDGE, DUBLIN 4 IRELAND, L2, 00000, 01135316372000 - 1,000,000 ($5,000,000.00) ADRs/ADSs, (File 333-114959 - Apr. 28) (BR. 03) S-8 INTERTAPE POLYMER GROUP INC, 110E MONTEE DE LIESSE, ST LAURENT, QUEBEC H4T 1N4 CANAD, A8, 5147310731 - 956,419 ($10,765,687.87) Equity, (File 333-114960 - Apr. 28) (BR. 04) SB-2 ELITE FLIGHT SOLUTIONS INC, 2600 NW 55 COURT, SUITE 234, FORT LAUDERDALE, FL, 33309, 888-735-5557 - 705,167,271 ($14,103,345.42) Equity, (File 333-114961 - Apr. 28) (BR. 05) S-1 MEDQUEST INC, 0 ($1.00) Other, (File 333-114962 - Apr. 28) (BR. 01) S-4 NEXSTAR BROADCASTING INC, 909 LAKE CAROLYN PARKWAY, SUITE 1450, IRVING, TX, 75039, 972-373-8800 - 0 ($125,000,000.00) Non-Convertible Debt, (File 333-114963 - Apr. 28) (BR. 37) S-3 CORVIS CORP, 7015 ALBERT EINSTEIN DR, COLUMBIA, MD, 21046-9400, 4432594000 - 0 ($449,888,190.00) Equity, (File 333-114964 - Apr. 28) (BR. 37) S-8 SPEEDWAY MOTORSPORTS INC, US HIGHWAY 29 NORTH, PO BOX 600, CONCORD, NC, 28026, 7044553239 - 2,500,000 ($75,450,000.00) Equity, (File 333-114965 - Apr. 28) (BR. 05) S-4 LAND O LAKES INC, 4001 LEXINGTON AVENUE N, ARDEN HILLS, MN, 55126, 6124812020 - 0 ($175,000,000.00) Non-Convertible Debt, (File 333-114966 - Apr. 28) (BR. 04) S-3 DDI CORP, 1220 SAMON CIRCLE, AHAMEIM, CA, 92806, 7145887200 - 0 ($113,986,726.00) Equity, (File 333-114967 - Apr. 28) (BR. 36) N-2 COHEN & STEERS DIVIDEND ALL STAR FUND INC, 50,000 ($1,000,000.00) Equity, (File 333-114968 - Apr. 28) (BR. ) S-8 SPEEDWAY MOTORSPORTS INC, US HIGHWAY 29 NORTH, PO BOX 600, CONCORD, NC, 28026, 7044553239 - 400,000 ($12,072,000.00) Equity, (File 333-114969 - Apr. 28) (BR. 05) S-3 FLEXTRONICS INTERNATIONAL LTD, 0654495255 - 0 ($200,000,000.00) Debt Convertible into Equity, (File 333-114970 - Apr. 28) (BR. 36) 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 ------------------------------------------------------------------------------------------------ 1ST SOURCE CORP IN X X 03/31/04 1ST SOURCE CORP IN X X 04/28/04 3D SYSTEMS CORP DE X 04/28/04 AAIPHARMA INC DE X X 04/27/04 ABLE LABORATORIES INC DE X X X 04/26/04 ACCREDITED HOME LENDERS INC MORTGAGE DE X 04/26/04 ACE LTD D0 X X 04/27/04 ACTIVE POWER INC DE X 04/28/04 ADVANCED FIBRE COMMUNICATIONS INC DE X 04/28/04 ADVANCED MATERIALS GROUP INC NV X X 04/27/04 AEGIR VENTURES INC DE X X X 04/12/04 AMEND AEGIS ASSET BACKED SEC CORP MORT PAS DE X 04/14/04 AEROCENTURY CORP DE X 04/26/04 AES CORPORATION DE X X 04/28/04 AFFILIATED MANAGERS GROUP INC DE X X 04/28/04 AGCO CORP /DE DE X X 04/28/04 AGL RESOURCES INC GA X 04/28/04 AGL RESOURCES INC GA X X 04/26/04 AGL RESOURCES INC GA X 04/28/04 AIR PRODUCTS & CHEMICALS INC /DE/ DE X X 04/28/04 AKAMAI TECHNOLOGIES INC DE X X X 04/27/04 AKSYS LTD DE X 04/28/04 ALARIS MEDICAL SYSTEMS INC DE X 04/28/04 ALEXANDRIA REAL ESTATE EQUITIES INC MD X 04/27/04 ALIGN TECHNOLOGY INC DE X X 04/22/04 ALLIED CAPITAL CORP MD X X 04/28/04 ALTIGEN COMMUNICATIONS INC X 04/28/04 AMEDISYS INC DE X X 04/20/04 AMEDISYS INC DE X X 04/27/04 AMERADA HESS CORP DE X X 04/28/04 AMERICAN HOME MORTGAGE INVESTMENT COR MD X X 04/28/04 AMERICAN ITALIAN PASTA CO DE X X 04/28/04 AMERICAN PHARMACEUTICAL PARTNERS INC DE X X 04/26/04 AMERICAN REAL ESTATE PARTNERS L P DE X 04/26/04 AMERICAN TECHNOLOGY CORP /DE/ DE X X 04/28/04 AMERICREDIT CORP TX X X 04/27/04 AMERIGAS PARTNERS LP DE X 04/28/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE X 04/26/04 AMERISTAR CASINOS INC NV X X X 04/28/04 AMLI RESIDENTIAL PROPERTIES TRUST MD X X 04/27/04 AMYLIN PHARMACEUTICALS INC DE X X 04/28/04 ANACOMP INC IN X X 03/31/04 AMEND ANALYTICAL SURVEYS INC CO X X 04/20/04 ANALYTICAL SURVEYS INC CO X X 04/26/04 ANDEAN DEVELOPMENT CORP FL X X 04/02/04 AMEND ANDRX CORP /DE/ DE X 04/28/04 ANHEUSER BUSCH COMPANIES INC DE X X 04/28/04 ANIXTER INTERNATIONAL INC DE X X 04/27/04 ANTEON INTERNATIONAL CORP DE X 04/27/04 ANTHEM INC IN X X 04/28/04 AP PHARMA INC /DE/ DE X X 03/31/04 APPLEBEES INTERNATIONAL INC DE X 04/28/04 APPLIED INNOVATION INC DE X X 04/21/04 ARC COMMUNICATIONS INC NJ X X 04/28/04 ARCH CAPITAL GROUP LTD DE X X 04/28/04 ARGENT SECURITIES INC ASSET BACK PASS X 04/26/04 ARGENT SECURITIES INC ASST BACK PASS X 04/26/04 ARGENT SECURITIES INC ASST BACK PASS X 04/26/04 ARKANSAS BEST CORP /DE/ DE X X 04/27/04 ARTESIAN RESOURCES CORP DE X 04/28/04 ARTISAN COMPONENTS INC DE X X 04/28/04 ARTISAN COMPONENTS INC DE X X 04/28/04 ASB FINANCIAL CORP /OH OH X X 04/27/04 ASSET-BACKED CERTIFICATES SERIES 2004 DE X 04/26/04 ASSET-BACKED PASS-THROUGH CERTIFICATE X 04/26/04 ASSOCIATED BANC-CORP WI X 04/27/04 ASSOCIATED BANC-CORP WI X 04/27/04 AT&T WIRELESS SERVICES INC DE X 04/28/04 ATLANTIC REALTY TRUST CA X X 04/28/04 ATWOOD OCEANICS INC TX X X 04/28/04 AUGUST TECHNOLOGY CORP MN X X 04/28/04 AVISTA CORP WA X X 04/28/04 AXEDA SYSTEMS INC DE X 04/28/04 BACKWEB TECHNOLOGIES LTD X 04/21/04 AMEND BALDWIN & LYONS INC IN X X 03/31/04 BALTIMORE GAS & ELECTRIC CO MD X X 04/28/04 BANC OF AMERICA COMM MORT INC PASS TH DE X X 04/28/04 BANC OF AMERICA FUNDING CORP DE X X 04/28/04 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 04/28/04 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 04/28/04 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 04/28/04 BANTA CORP WI X X 04/27/04 BARD C R INC /NJ/ NJ X 04/21/04 BARNESANDNOBLE COM INC DE X X 04/27/04 BARR PHARMACEUTICALS INC NY X 04/28/04 BAY VIEW CAPITAL CORP DE X X 04/27/04 BEAR STEARNS ASSET-BACKED CERTIFICAT DE X 04/26/04 BEAR STEARNS ASSET BACKED CERTIFICATE DE X 04/26/04 BELL MICROPRODUCTS INC CA X X 04/28/04 BERKLEY W R CORP DE X 04/28/04 BIO IMAGING TECHNOLOGIES INC DE X 04/28/04 BIOSITE INC DE X 04/28/04 BOEING CO DE X X 04/28/04 BOK FINANCIAL CORP ET AL OK X X 03/31/04 BOK FINANCIAL CORP ET AL OK X X 04/27/04 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 11/30/99 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 02/01/97 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 11/25/97 BOTTOMLINE TECHNOLOGIES INC /DE/ DE X 04/28/04 BOUNDLESS MOTOR SPORTS RACING INC CO X X 12/04/03 BOWATER INC DE X X 03/31/04 BRANDPARTNERS GROUP INC DE X X 04/28/04 BRANDYWINE REALTY TRUST MD X X 04/28/04 BRESLER & REINER INC DE X X 04/28/04 BRISTOL MYERS SQUIBB CO DE X X X 04/28/04 BROOKE CORP KS X X 04/28/04 BULLDOG TECHNOLOGIES INC NV X 04/27/04 CABOT CORP DE X X 04/27/04 CALIFORNIA MICRO DEVICES CORP CA X X 04/27/04 CALPINE CORP DE X 04/26/04 CAPITAL AUTOMOTIVE REIT MD X X 04/28/04 CAPITAL CORP OF THE WEST CA X 04/28/04 CBL & ASSOCIATES PROPERTIES INC DE X 03/31/04 CDF FLOORPLAN RECEIVABLES LP DE X X 03/31/04 CDF FLOORPLAN RECEIVABLES LP DE X X 03/31/04 CDI CORP PA X 04/22/04 CELGENE CORP /DE/ DE X X 04/28/04 CENTILLIUM COMMUNICATIONS INC DE X X X 04/28/04 CENTRA SOFTWARE INC DE X X 04/28/04 CENTRAL VIRGINIA BANKSHARES INC VA X 04/21/04 CENTRUE FINANCIAL CORP DE X X X 04/26/04 CH ENERGY GROUP INC NY X X 04/28/04 CHARLES & COLVARD LTD NC X 04/27/04 CHARTER COMMUNICATIONS INC /MO/ DE X X 04/27/04 CHESTER VALLEY BANCORP INC PA X X 04/28/04 CHICAGO PIZZA & BREWERY INC CA X X 04/27/04 CHOICEONE FINANCIAL SERVICES INC MI X X 04/28/04 CHOICEPOINT INC GA X X 04/22/04 CHRONIMED INC MN X X 04/27/04 CIBER INC DE X X 04/28/04 CINCINNATI BELL INC OH X X 04/28/04 CINERGY CORP DE X 04/27/04 CIRRUS LOGIC INC DE X X 03/27/04 CITIZENS BANKING CORP MI X X 04/23/04 CITIZENS COMMUNICATIONS CO DE X 04/28/04 CLAIMSNET COM INC DE X X 04/28/04 CLARKSTON FINANCIAL CORP X X 03/31/04 COBIZ INC CO X 04/26/04 COCA COLA ENTERPRISES INC DE X X 04/28/04 COLONIAL TRUST CO /AZ AZ X 12/30/03 COLUMBIA BANCORP \OR\ OR X X 04/28/04 COMCAST CORP PA X X 04/28/04 COMCAST CORP PA X X 04/28/04 COMMERCIAL CAPITAL BANCORP INC NV X X 04/26/04 COMPUCOM SYSTEMS INC DE X X 04/28/04 COMPUTER HORIZONS CORP NY X X 04/28/04 COMPUTER HORIZONS CORP NY X 04/28/04 CONOCOPHILLIPS DE X X 04/28/04 CONRAD INDUSTRIES INC DE X X 04/27/04 CONSOLIDATED GRAPHICS INC /TX/ TX X X X 04/28/04 CONSOLIDATED GRAPHICS INC /TX/ TX X X 04/28/04 CONSTAR INTERNATIONAL INC DE X X 04/28/04 COOPER CAMERON CORP DE X X 04/28/04 CORINTHIAN COLLEGES INC X 04/28/04 COSI INC DE X X X 04/27/04 COVANSYS CORP MI X 04/28/04 COX RADIO INC DE X X 04/28/04 CREDIT SUISSE FIRST BOSTON MORT SEC H DE X 04/28/04 CROMPTON CORP DE X X 04/28/04 CSX CORP VA X X 04/28/04 CT COMMUNICATIONS INC /NC NC X 04/27/04 CULLEN FROST BANKERS INC TX X 04/28/04 CURIS INC DE X 04/28/04 CWALT INC X X 04/28/04 CWMBS INC DE X X 04/28/04 CYTYC CORP DE X X 04/28/04 DATASTREAM SYSTEMS INC DE X 04/28/04 DEEP WELL OIL & GAS INC NV X X 02/09/04 AMEND DENBURY RESOURCES INC DE X X X 04/28/04 DENTSPLY INTERNATIONAL INC /DE/ DE X X 04/27/04 DEUTSCHE RECREATIONAL ASSET FUNDING C NV X X 03/31/04 DICKIE WALKER MARINE INC X X 04/28/04 DIGITAL RECORDERS INC NC X 04/28/04 DIGITAS INC DE X X 04/23/04 DISTRIBUTION FINANCIAL SERVICES FLOOR NY X X 03/31/04 DISTRIBUTION FINANCIAL SERVICES FLOOR NY X X 03/31/04 DISTRIBUTION FINANCIAL SERVICES MARIN NY X X 03/31/04 DISTRIBUTION FINANCIAL SERVICES RV MA NV X X 03/31/04 DISTRIBUTION FINANCIAL SERVICES RV TR NY X X 03/31/04 DISTRIBUTION FINANCIAL SERVICES RV TR NY X X 03/31/04 DJ ORTHOPEDICS INC DE X X 04/28/04 DOLLAR FINANCIAL GROUP INC NY X X 04/23/04 DOLLAR FINANCIAL GROUP INC NY X X 04/26/04 DOT HILL SYSTEMS CORP NY X X 04/28/04 DOVER DOWNS GAMING & ENTERTAINMENT IN DE X X 04/28/04 DOVER MOTORSPORTS INC DE X X 04/28/04 DRUGSTORE COM INC DE X X 04/28/04 DST SYSTEMS INC DE X X 04/27/04 DURASWITCH INDUSTRIES INC NV X X 04/28/04 DURATEK INC DE X 04/28/04 DYNEGY INC /IL/ IL X X 04/28/04 EASTERN CO CT X X X 04/28/04 EDISON MISSION ENERGY CA X X 04/27/04 EDUCATION MANAGEMENT CORPORATION X X 04/27/04 ELECTRONIC DATA SYSTEMS CORP /DE/ DE X 04/26/04 ELECTRONIC DATA SYSTEMS CORP /DE/ DE X 04/26/04 AMEND ENBRIDGE ENERGY PARTNERS LP DE X X 04/26/04 ENCORE ACQUISITION CO DE X X 04/26/04 ENERGEN CORP AL X 03/31/04 EPIQ SYSTEMS INC MO X X 04/27/04 EQUITY ONE ABS INC DE X X 04/23/04 EQUITY ONE ABS INC DE X X 04/26/04 EQUITY ONE INC MD X X X 04/28/04 EQUITY ONE MORTGAGE PASS-THROUGH TRUS DE X 04/26/04 EQUITY RESIDENTIAL MD X X 04/28/04 ESCALADE INC IN X 04/24/04 ESS TECHNOLOGY INC CA X X 04/28/04 ESTEE LAUDER COMPANIES INC DE X 03/31/04 EURONET WORLDWIDE INC DE X X 04/27/04 EVERGREENBANCORP INC WA X X 04/27/04 FALCONSTOR SOFTWARE INC DE X X 04/28/04 FARO TECHNOLOGIES INC FL X 04/28/04 FBL FINANCIAL GROUP INC IA X X 04/28/04 FCCC INC CT X X 04/28/04 FEI CO OR X X 04/28/04 FINANCIAL ASSET SEC CORP ASSET-BACKED DE X 04/26/04 FINANCIAL ASSET SEC CORP MERITAGE MOR DE X 04/26/04 FIRST CHESAPEAKE FINANCIAL CORP VA X X 03/16/04 FIRST FEDERAL BANCSHARES OF ARKANSAS TX X X 04/28/04 FIRST FEDERAL CAPITAL CORP WI X X 04/27/04 FIRSTBANK CORP MI X X 04/27/04 FIRSTBANK NW CORP WA X X 04/27/04 FMC TECHNOLOGIES INC X X X 04/27/04 FORRESTER RESEARCH INC DE X X 04/28/04 FREMONT GENERAL CORP NV X 04/28/04 FRIEDMAN BILLINGS RAMSEY GROUP INC VA X 04/27/04 FRIEDMAN BILLINGS RAMSEY GROUP INC VA X 04/27/04 G REIT INC VA X 02/13/04 AMEND GALAXY ENERGY CORP CO X 04/28/04 GARDNER DENVER INC DE X 04/28/04 GARMIN LTD X X 04/28/04 GENERAL GROWTH PROPERTIES INC DE X X X 04/28/04 GERON CORPORATION DE X X 04/28/04 GLENBOROUGH REALTY TRUST INC MD X X 04/28/04 GLOBAL IMAGING SYSTEMS INC DE X 04/06/04 GLOBALSANTAFE CORP X 04/28/04 GMAC EDUCATION LOAN FUNDING TRUST I DE X X 04/15/04 GRANITE BROADCASTING CORP DE X X 04/27/04 Greenwich Capital Commercial Funding X X 04/23/04 GROUP 1 AUTOMOTIVE INC DE X X 04/28/04 GS MORTGAGE SECURITIES CORP MOR PASTH DE X X 04/26/04 GSI COMMERCE INC DE X X 04/28/04 GUARANTY FINANCIAL CORP /VA/ VA X 04/21/04 GXS CORP DE X X 02/13/04 HANCOCK JOHN FINANCIAL SERVICES INC X X 04/28/04 HANCOCK JOHN LIFE INSURANCE CO MA X X 04/28/04 HANGER ORTHOPEDIC GROUP INC DE X 04/08/04 HANGER ORTHOPEDIC GROUP INC DE X 04/08/04 HANMI FINANCIAL CORP DE X X 04/28/04 HARLEY DAVIDSON MOTORCYCLE TRUST 2004 NV X X 04/15/04 HARMAN INTERNATIONAL INDUSTRIES INC / DE X X X 03/31/04 HARRIS INTERACTIVE INC DE X X 04/28/04 HAUSER INC DE X X 04/15/04 HEARST ARGYLE TELEVISION INC DE X 04/28/04 HF FINANCIAL CORP DE X X X 04/26/04 HILTON HOTELS CORP DE X X 04/28/04 HMN FINANCIAL INC DE X X 04/28/04 HOME PRODUCTS INTERNATIONAL INC DE X X 04/28/04 HOSPIRA INC DE X X 04/28/04 HOST MARRIOTT CORP/ MD X X 04/28/04 HUB INTERNATIONAL LTD A6 X 04/28/04 HUDSON VALLEY HOLDING CORP NY X X 04/27/04 IBASIS INC DE X X X 04/28/04 IMH ASSETS CORP DE X X 04/28/04 IMH ASSETS CORP COLLATERALIZED ASSET DE X 04/26/04 IMH ASSETS CORP IMPAC CMB TRUST SERIE DE X 04/26/04 IMPAC SECURED ASSETS CORP MORTGAGE PA CA X 04/26/04 IMPATH INC DE X X 04/21/04 INAMED CORP DE X X 04/28/04 INDYMAC BANCORP INC DE X 04/28/04 INDYMAC INDX MORTGAGE LOAN TRUST 200 X 04/26/04 INDYMAC MBS INC X X 04/28/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 04/26/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 04/26/04 INDYMAC MBS INC RESIDENTIAL ASSET SEC X 04/26/04 INFOCUS CORP OR X X 04/28/04 INFONOW CORP / DE X 04/28/04 INSCI CORP DE X 04/14/04 INSTINET GROUP INC DE X 04/28/04 INTEGRAMED AMERICA INC DE X X 04/28/04 INTERFACE INC GA X X 04/28/04 INTERLAND INC /MN/ MN X X 04/28/04 INTERMAGNETICS GENERAL CORP NY X 04/28/04 INVESTORS TITLE CO NC X 04/27/04 IONICS INC MA X 04/28/04 IPARTY CORP DE X 04/28/04 ISLE OF CAPRI CASINOS INC DE X 04/27/04 ISOLAGEN INC DE X 04/28/04 ISONICS CORP CA X X 04/27/04 J CREW GROUP INC NY X X 04/27/04 JACO ELECTRONICS INC NY X 04/28/04 JAFRA WORLDWIDE HOLDINGS LUX SARL N4 X X 04/28/04 JANUS CAPITAL GROUP INC DE X 04/27/04 JANUS CAPITAL GROUP INC DE X X 04/26/04 JDS UNIPHASE CORP /CA/ DE X 04/28/04 JED OIL INC A0 X X 04/27/04 JEFFERSON PILOT CORP NC X X 04/27/04 JP MORTGAGE CHASE COMM MORT PASS THR DE X X 04/12/04 JUNO LIGHTING INC DE X 04/28/04 K SWISS INC DE X X 04/28/04 KEANE INC MA X 04/28/04 KEITHLEY INSTRUMENTS INC OH X 04/28/04 KENNAMETAL INC PA X 04/28/04 KERR MCGEE CORP /DE DE X X X 04/28/04 KERR MCGEE CORP /DE DE X X 04/28/04 KINTERA INC X X 04/28/04 KOMAG INC /DE/ DE X X 04/28/04 KYPHON INC DE X X 04/28/04 LABRANCHE & CO INC DE X X 04/27/04 LACLEDE GAS CO MO X X 04/21/04 LAKES ENTERTAINMENT INC MN X X 04/27/04 LANDACORP INC DE X 04/27/04 LANDEC CORP \CA\ CA X X 04/27/04 LANDRYS RESTAURANTS INC DE X X 04/28/04 LANDRYS RESTAURANTS INC DE X X 04/28/04 AMEND LANDSTAR SYSTEM INC DE X X 04/27/04 LANNETT CO INC DE X X 04/27/04 LEATHER FACTORY INC DE X X 04/21/04 LECROY CORP DE X 04/27/04 LEHMAN ABS CORP MORTGAGE PASS-THROUGH DE X 04/26/04 LIBERTY NATIONAL BANCSHARES INC GA X X 04/21/04 LION INC/WA WA X X 04/28/04 LITHIA MOTORS INC OR X X 04/27/04 LITTELFUSE INC /DE DE X X 04/28/04 LOEHMANNS HOLDINGS INC DE X X 04/27/04 LONG BEACH SEC CORP ASSET-BACKED CERT DE X 04/26/04 LOUISIANA PACIFIC CORP DE X X 04/28/04 LOUISIANA PACIFIC CORP DE X X 04/28/04 AMEND LSI INDUSTRIES INC OH X 04/28/04 LSI LOGIC CORP DE X X X 04/28/04 LYDALL INC /DE/ DE X X 04/26/04 MACDERMID INC CT X 04/28/04 MACROMEDIA INC DE X X X 04/26/04 MANATRON INC MI X X 04/28/04 MANTECH INTERNATIONAL CORP DE X X 04/28/04 MARINE PRODUCTS CORP DE X X 04/28/04 MARINE PRODUCTS CORP DE X X 04/28/04 MARKETWATCH COM INC DE X X 04/27/04 MATRIXONE INC DE X 04/28/04 MATRIXX INITIATIVES INC DE X X X 04/27/04 MCKENZIE BAY INTERNATIONAL LTD X 04/28/04 MEDAREX INC NJ X X 04/28/04 MEDSOURCE TECHNOLOGIES INC X X 04/21/04 MEMBERWORKS INC DE X X 04/27/04 MEMC ELECTRONIC MATERIALS INC DE X 04/28/04 MERCER INTERNATIONAL INC WA X X 04/27/04 MERCER INTERNATIONAL INC WA X X 04/28/04 MERIDIAN BIOSCIENCE INC OH X 04/22/04 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE X X 04/26/04 MERRILL LYNCH DEPOSITOR INC PPLUS TRU DE X X 04/26/04 MERRILL LYNCH MORT INVEST INC C-BA MO DE X X 04/26/04 METRIC PARTNERS GROWTH SUITE INVESTOR CA X 04/27/04 MGP INGREDIENTS INC KS X X 04/27/04 MICROSOFT CORP WA X 04/22/04 MID WISCONSIN FINANCIAL SERVICES INC WI X X X 04/28/04 MIDDLESEX WATER CO NJ X 04/28/04 MIDWEST GENERATION LLC CA X X 04/27/04 MILLIPORE CORP /MA MA X X 04/28/04 MIRAVANT MEDICAL TECHNOLOGIES DE X 04/23/04 MISONIX INC NY X X 04/28/04 MISSION ENERGY HOLDING CO DE X X 04/27/04 MOBIUS MANAGEMENT SYSTEMS INC DE X X 04/28/04 MONACO COACH CORP /DE/ DE X X 04/28/04 MONSTER WORLDWIDE INC DE X X 04/27/04 MONTPELIER RE HOLDINGS LTD D0 X X X 04/27/04 MOODYS CORP /DE/ DE X X 04/28/04 MORGAN STANLEY ABS CAPITAL 1 INC CDC DE X 04/26/04 MORGAN STANLEY ABS CAPITAL 1 INC CDC DE X 04/26/04 MORGAN STANLEY ABS CAPITAL I INC SERI DE X 04/26/04 MORGAN STANLEY ABS CAPITAL I INC TRUS DE X 04/26/04 MORTGAGE PASS-THROUGH CERTIFICATES SE DE X X 04/26/04 MORTGAGE PASS-THROUGH CERTIFICATES SE DE X 04/26/04 MRV COMMUNICATIONS INC DE X X 04/22/04 MS STRUCTURED ASSET CORP CBT SERIES 2 DE X 04/26/04 MSC SOFTWARE CORP DE X 04/28/04 NARA BANCORP INC DE X X 04/27/04 NASHUA CORP MA X 04/27/04 NATIONAL BEVERAGE CORP DE X X 04/28/04 NATIONAL DENTEX CORP /MA/ MA X X 04/28/04 NATIONAL FUEL GAS CO NJ X 04/27/04 NATIONAL INSTRUMENTS CORP /DE/ DE X X 04/27/04 NATIONAL OILWELL INC DE X 04/28/04 NATIONAL TECHNICAL SYSTEMS INC /CA/ CA X X 04/22/04 NAVIGANT INTERNATIONAL INC DE X 04/28/04 NB&T FINANCIAL GROUP INC OH X X 04/27/04 NELNET INC NE X 04/28/04 NELNET STUDENT LOAN FUNDING LLC X X 04/26/04 NELNET STUDENT LOAN FUNDING LLC X X 04/26/04 NEOSE TECHNOLOGIES INC DE X X 04/28/04 NETBANK INC GA X X 04/28/04 NETGURU INC DE X X 04/16/04 NETSCOUT SYSTEMS INC DE X 04/28/04 NEW JERSEY RESOURCES CORP NJ X X 04/28/04 NEWELL RUBBERMAID INC DE X X 04/13/04 NEWMONT MINING CORP /DE/ DE X 04/28/04 NEXTEL PARTNERS INC DE X 04/28/04 NEXTEL PARTNERS INC DE X 04/28/04 NEXTEL PARTNERS INC DE X 04/28/04 NIAGARA CORP DE X X 04/27/04 NICOR INC IL X 04/27/04 NORTEL NETWORKS CORP X X X 04/28/04 NORTEL NETWORKS CORP X 03/10/04 AMEND NORTEL NETWORKS LTD X X X 04/28/04 NORTEL NETWORKS LTD X 03/10/04 AMEND NPTEST HOLDING CORP DE X X 04/28/04 NSD BANCORP INC PA X X 04/28/04 NU SKIN ENTERPRISES INC DE X 04/21/04 NUEVO ENERGY CO DE X X 04/28/04 OFFSHORE LOGISTICS INC DE X X 04/28/04 OHIO VALLEY BANC CORP OH X X 04/26/04 OLD POINT FINANCIAL CORP VA X 04/28/04 OLD REPUBLIC INTERNATIONAL CORP DE X 03/31/04 ON SEMICONDUCTOR CORP DE X 04/28/04 ONE PRICE CLOTHING STORES INC DE X X 04/21/04 OPENWAVE SYSTEMS INC DE X X 04/27/04 OPENWAVE SYSTEMS INC DE X X 04/28/04 OREGON STEEL MILLS INC DE X X 03/31/04 OVERNITE CORP VA X X 04/27/04 OXFORD HEALTH PLANS INC DE X 04/28/04 OXIGENE INC DE X X 04/28/04 PACIFIC FINANCIAL CORP WA X X 02/27/04 AMEND PAR TECHNOLOGY CORP DE X 04/28/04 PATHFINDER BANCORP INC DE X X 03/31/04 PATIENT INFOSYSTEMS INC DE X X 04/21/04 PATRIOT TRANSPORTATION HOLDING INC FL X X X 04/27/04 PAYGARD INC NV X X 04/06/04 PEETS COFFEE & TEA INC WA X 04/28/04 PENN AMERICA GROUP INC PA X X 04/28/04 PEOPLES CHOICE HOME LOAN SECURITIES C X X 04/27/04 PEOPLES OHIO FINANCIAL CORP OH X 04/27/04 PEPSIAMERICAS INC/IL/ DE X X 04/28/04 PERFICIENT INC DE X X 04/27/04 PERFORMANCE TECHNOLOGIES INC \DE\ DE X X 03/31/04 PETROL OIL & GAS INC X X X 04/02/04 PHELPS DODGE CORP NY X 04/28/04 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