SEC NEWS DIGEST Issue 2004-124 June 29, 2004 RULES AND RELATED MATTERS SEC ADOPTS NEW PROCEDURE FOR CALCULATION AND COLLECTION OF FEES AND ASSESSMENTS UNDER SECTION 31 OF THE EXCHANGE ACT The Commission has adopted new Rules 31 and 31T and Form R31 under the Securities Exchange Act of 1934 (Exchange Act). Rule 31 replaces former Rule 31-1 under the Exchange Act in its entirety and creates a new procedure for calculating and collecting the fees and assessments due from national securities exchanges and national securities associations (collectively, SROs) pursuant to Section 31 of the Exchange Act. Under Rule 31, each SRO is required to submit a completed Form R31 to the SEC within ten business days after the end of every month. An SRO is required to report on its Form R31 data on all of its sales of securities that are subject to Section 31 fees and all of its transactions in security futures that are subject to Section 31 assessments. Based on that data, the SEC will calculate the fees and assessments owed by the SRO and bill each SRO twice per year. Although the duty to submit Form R31 lies with the SROs, Rule 31 requires certain designated clearing agencies to provide the SROs, upon request, with the data in their possession needed by the SROs to complete Form R31. The first Form R31 due pursuant to Rule 31 will be due on Aug. 13, 2004, (the tenth business day of August) and cover the month of July 2004. Temporary Rule 31T requires each SRO to submit a completed Form R31 for every month from September 2003 to June 2004, inclusive. The data from these submissions will allow the SEC, using the new procedure, to calculate the Section 31 fees and assessments due for all of fiscal year 2004. The submissions required by temporary Rule 31T are also due on Aug. 13, 2004. (Rel. 34-49928) ENFORCEMENT PROCEEDINGS INITIAL DECISION AS TO BRUCE BERTMAN AND GEOFFREY GAZDA In an Initial Decision, an Administrative Law Judge found that it was necessary in the public interest and to protect investors to bar Bruce Bertman and Geoffrey W. Gazda from participating in an offering of penny stock. In March 2003, Respondent Gazda pled guilty to one count of conspiracy to commit wire and securities fraud, in two separate cases in the U.S. District Court for the Southern District of Florida. In July 2003, the same court found Respondent Bertman guilty of one count of conspiracy to commit wire fraud, twelve counts of wire fraud, one count of mail fraud, and one count of securities fraud. Mr. Bertman and Mr. Gazda are incarcerated at the Eglin Federal Prison Camp, Eglin, Florida. (Initial Decision No. 253; File No. 3-11419) SEC SETTLES ADMINISTRATIVE ACTION AGAINST JAMES PEACH On June 29, the Commission announced that it accepted the settlement offer of James H. Peach, a chartered account in British Columbia, Canada, in which Peach agreed, without admitting or denying the factual findings, to an order denying him the privilege of practicing before the Commission as an accountant. The Order Making Findings and Imposing Sanctions Pursuant to Rule 102(e)(1) of the Commission's Rule of Practice concludes that this remedial sanction is appropriate in light of Peach's improper professional conduct. According to the Order, Peach engaged in improper professional conduct in connection with his audit of the fiscal 2000 financial statements of LASV Enterprises, Inc. (LASV), a Canadian-based company. The Order finds that LASV's audited financial statements did not comply with generally accepted accounting principles because LASV recorded a Dominican Republic real estate property as its sole asset on its balance sheet when, in fact, the company did not own the property. The Order further states that Peach failed to comply with generally accepted auditing standards by, among other things, failing to obtain sufficient competent evidential matter upon which to base an audit opinion, including any evidence from third parties relating to LASV's purported ownership of the property. (Rel. 34-49934; AAE Rel. 2047; File No. 3-11516) SEC CHARGES SIEBEL SYSTEMS, INC. WITH SECOND VIOLATION OF REGULATION FD; SIEBEL'S CFO AND FORMER INVESTOR RELATIONS DIRECTOR CHARGED WITH AIDING AND ABETTING VIOLATIONS SEC ALSO CHARGES SIEBEL WITH FAILING TO MAINTAIN ADEQUATE DISCLOSURE CONTROLS AND PROCEDURES The Commission announced today that it filed an action in the U.S. District Court for the Southern District of New York charging that Siebel Systems, Inc., violated Regulation FD and a November 2002 Commission cease-and-desist order. Two senior Siebel executives, Kenneth A. Goldman, the company's chief financial officer, and Mark D. Hanson, a current senior officer and the company's former Investor Relations Director, are charged with aiding and abetting Siebel's violations. The Commission also charged Siebel with violating Exchange Act Rule 13a- 15, which requires issuers to maintain disclosure controls and procedures designed to ensure the proper handling of information that is required to be disclosed in reports filed or submitted under the Exchange Act, and to ensure that management has the information it needs to make timely disclosure decisions. This is the first Commission case charging a violation of this rule. Regulation FD prohibits issuers from selectively disclosing material nonpublic information to certain persons-securities analysts, broker- dealers, investment advisers and institutional investors-before disclosing the same information to the public. In November 2002, the Commission issued an order finding that Siebel violated Regulation FD and requiring Siebel to cease and desist from committing or causing any future violations. Siebel settled that matter without admitting or denying the Commission's findings. As part of the settlement, Siebel also agreed to pay a $250,000 civil penalty. See Lit. Rel. No. 17860/Nov. 25, 2002. The Commission's complaint alleges that, six months after the cease-and- desist order was issued, Goldman disclosed material nonpublic information during two private events he attended with Hanson in New York on April 30, 2003, a "one-on-one" meeting with an institutional investor and an invitation-only dinner hosted by Morgan Stanley. The Commission charges that, at both the meeting and the dinner, Goldman made positive comments about the Company's business activity levels and transaction pipeline that materially contrasted with negative public statements Siebel made about its business in the preceding several weeks. According to the complaint, based on Goldman's comments in the April 30 meeting, an institutional investor converted its 108,200 share short position in Siebel stock into a 114,200 share long position-a net change of 222,400 shares. On May 1, 2003, the day following the private meetings, the company's stock price closed approximately 8% higher than the prior day's close, and the trading volume was nearly twice the average daily volume for the preceding year. The Commission alleges that Hanson, who had been put in charge of Siebel's Regulation FD compliance, failed to prevent the selective disclosures, and that both Hanson and Goldman failed to cause Siebel to make a public disclosure the next day. Finally, the complaint alleges that Siebel failed to maintain disclosure controls and procedures designed to ensure the proper handling of information that is required to be disclosed in reports filed or submitted under the Exchange Act and to ensure that management has the information it needs to make timely disclosure decisions. The Commission's complaint charges Siebel with violating, and Goldman and Hanson with aiding and abetting Siebel's violations of, the Commission's cease-and-desist order, Section 13(a) of the Securities Exchange Act of 1934 and Regulation FD thereunder by making an intentional selective disclosure of material nonpublic information or, alternatively, a non-intentional selective disclosure. The Commission's complaint also charges Siebel with violating Section 13(a) and Rule 13a- 15 thereunder for its failure to maintain adequate disclosure controls and procedures. The Commission is seeking an order commanding Siebel to comply with the Commission's cease-and-desist order, permanent injunctions and civil penalties against all defendants, and other equitable relief to ensure that Siebel adopts adequate Regulation FD compliance policies and practices and that it maintains adequate disclosure controls and procedures. [SEC v. Siebel Systems, Inc., Kenneth A. Goldman and Mark D. Hanson, Civil Action No. 04-CV-5130, GBD (SDNY)] (LR-18766) SEC DEFENDANTS INDICTED FOR MARKET TIMING AND LATE TRADING OF MUTUAL FUND SHARES The Commission announced today that on June 24 Geek Securities, Inc., Geek Advisors, Inc., Kautilya "Tony" Sharma, and Neal R. Wadhwa were indicted on criminal charges brought by the U.S. Attorney for the Southern District of Florida. Geek Securities, Geek Advisors, Sharma and Wadhwa were named in a thirty-six count second superseding indictment charging, among other things, a mutual fund "market timing" and "late trading" scheme. If convicted, the defendants face penalties that range from 5 to 20 years imprisonment as to each count of the indictment. The defendants also face fines if convicted on any of the charged counts. On June 4, the SEC filed a civil enforcement action against Geek Securities, Geek Advisors, Sharma, and Wadhwa alleging antifraud violations of the securities laws as a result of their market timing and late trading activities. The SEC's action against the defendants remains pending. [SEC v. Geek Securities, Inc., Geek Advisors, Inc., et al., Kautilya "Tony" Sharma, and Neal R. Wadhwa Civil Action No. 04- 80525 Paine/Johnson (SD Fla.)]; [U.S. v. Kautilya Sharma a/k/a "Tony Sharma", Neal Wadhwa, Geek Securities, Inc., Geek Advisors, Inc., et al., Criminal Action No. 03-801460CR-Marra/Seltzer (SD FL)] (LR-18767) JUDGMENTS OF PERMANENT INJUNCTION AND OTHER RELIEF ENTERED AGAINST DARREN SILVERMAN AND MATTHEW BRENNER The Commission announced that on May 7, 2004, the U.S. District Court for the Southern District of Florida entered Judgments of Permanent Injunction and Other Relief (Judgments) against Defendants Darren Silverman (Silverman) and Matthew Brenner (Brenner). The Judgments, entered with the consent of Silverman and Brenner, without admitting or denying the allegations of the SEC's complaint, enjoin them from violations of Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5 thereunder; and violations of Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. The Judgments also find that Silverman and Brenner acted as control persons under Section 20(a) of the Exchange Act and provide for officer and director bars. In addition to injunctive relief, the Judgments provide for disgorgement and the imposition of civil penalties in amounts to be reached by agreement of the parties and/or determined by the Court upon the SEC's motion. [SEC v. Darren Silverman and Matthew Brenner, Case No. 04-80153- CIV-COHN (S.D. Fla.)] (LR-18768) JUDGMENT OF PERMANENT INJUNCTION AND OTHER RELIEF ENTERED AGAINST DAMIAN DELGADO The Commission announced that on Feb. 27, 2004, the U.S. District Court for the Southern District of Florida entered a Judgment of Permanent Injunction and Other Relief (Judgment) against Defendant Damian Delgado (Delgado). The Judgment, entered with Delgado's consent, without admitting or denying the allegations of the SEC's complaint, enjoins him from violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Sections 15(a)(1) and 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The Judgment also permanently bars Delgado from participating in an offering of penny stock. In addition to enjoining Delgado, the Judgment provides for disgorgement and the imposition of a civil money penalty in amounts to be reached by agreement of the parties and/or determined by the Court upon the SEC's motion. [SEC v. James Mulhearn, Damian Delgado, and Adrian Balboa, Case No. 03-61747-CIV-MARTINEZ (S.D.Fla.)] (LR-18769) FINAL JUDGMENT OF PERMANENT INJUNCTION AND OTHER RELIEF ENTERED AGAINST CAMILO PEREIRA a/k/a CAMILO AGASIM-PEREIRA The Commission announced that on Feb. 13, 2004, the U.S. District Court for the Southern District of Florida entered a Final Judgment of Permanent Injunction and Other Relief (Final Judgment) against Camilo Pereira a/k/a Camilo Agasim-Pereira (Pereira). The Final Judgment, entered with Pereira's consent, without admitting or denying the allegations of the SEC's complaint, enjoins him from violations of Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The Final Judgment also provides for an officer and director bar for a period of five years. In addition to injunctive relief, the Final Judgment orders Pereira to pay disgorgement in the amount of $2,015,542, representing the proceeds he received as a result of the conduct alleged in the SEC's complaint, plus prejudgment interest in the amount of $125,643.50. It also imposes a civil penalty in the amount of $110,000. [SEC v. Camilo Pereira a/k/a Camilo Agasim- Pereira, Case No. 02-22058-CIV-MORENO (S.D. Fla.)] (LR-18770) FINAL JUDGMENTS OF PERMANENT INJUNCTION AND OTHER RELIEF ENTERED AGAINST VIRTUAL CASH CARD LLC, ERIC TURNER, KENNETH MAY AND ANTHONY JOSEPH PINONE The Commission announced that on Jan. 30, 2004, Feb. 10, 2004, and Feb. 11, 2004, the U.S. District Court for the Southern District of Florida entered Final Judgments of Permanent Injunction and Other Relief (Final Judgments) against Eric L. Turner (Turner), Kenneth M. May (May), Virtual Cash Card LLC (Virtual Cash) and Anthony Joseph Pinone (Pinone), respectively. The Final Judgments, entered with the consent of Turner, May and Virtual Cash, without admitting or denying the allegations of the SEC's complaint, enjoin them from violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Sections 15(a)(1) and 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The Final Judgment as to Pinone, also entered with his consent and without admitting or denying the allegations of the SEC's complaint, enjoins him from violations of Sections 5(a) and 5(c) of the Securities Act of 1933 and Section 15(a)(1) of the Securities Exchange Act of 1934. In addition to injunctive relief, the Final Judgments order Turner and May to pay disgorgement in the amounts of $41,360 and $32,031, plus prejudgment interest in the amounts of $1,077.11 and $834.16, respectively, and find them jointly and severally liable for disgorgement in the amount of $320,0000, plus prejudgment interest of $7,537.50. The Final Judgment entered against Pinone orders him to pay disgorgement in the amount of $142,500, but partially waives the disgorgement amount and does not impose a civil penalty based upon the Sworn Statement of Financial Condition and other supporting documentation submitted by Pinone. On Feb. 18, 2004, the SEC filed a notice voluntarily dismissing, with prejudice, its claims against Defendants Virtual Cash Card International, Inc., Omni Advertising and Kenance Consulting, Inc. and its remaining monetary claims for disgorgement and civil penalties against Defendants Virtual Cash Card LLC and Omni Advertising, Inc. [SEC v. Virtual Cash Card LLC d/b/a Virtual Cash, Eric L. Turner, Kenneth M. May, Omni Advertising, Inc., Anthony Joseph Pinone (Defendants) and Virtual Cash Card International, Inc., Omni Advertising and Marketing, Inc., Kenance Consulting, Inc. (Relief Defendants), Case No. 02-61672-CIV-ROETTGER (S.D. Fla.)] (LR- 18771) HOLDING COMPANY ACT RELEASES AMEREN COPORATION, ET AL. A notice has been issued giving interested persons until July 20, 2004, to request a hearing on a proposal by Ameren Corporation to acquire Illinois Power Corporation (IPC), for Ameren Energy Fuels and Services Corporation to provide services to IPC, and for IPC to issue certain securities through June 30, 2007. (Rel. 35-27862) INTERSTATE POWER AND LIGHT COMPANY A supplemental order has been issued that: (1) extends the duration of certain of the existing financing authority of Interstate Power and Light Company (IP&L), a wholly-owned public-utility subsidiary of Alliant Energy Corporation, a registered holding company, from June 30, 2004, to Dec. 31, 2004 (New Authorization Period); (2) increases the maximum aggregate principal amount of trust bonds, senior debentures, subordinated debentures, and tax-exempt bonds that IP&L may issue through the New Authorization Period from $300 million to $350 million; (3) authorizes IP&L to enter into and perform interest rate hedging transactions in order to manage interest rate risk associated with outstanding long-term indebtedness and anticipated long-term debt offerings; and (4) modifies the investment grade criteria applicable to any securities issued by IP&L through the New Authorization Period. (Rel. 35-27863) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the National Stock Exchange (SR-NSX-2004- 04) to extend an existing pilot rule that stipulates the price increment by which designated dealers must better customer orders has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the notice is expected in the Federal Register during the week of June 28. (Rel. 34-49913) A proposed rule change (SR-ISE-2004-23) by the International Securities Exchange that extends until July 29, 2004, a pilot program permitting $5 quotation spreads for options trading on the ISE has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the notice is expected in the Federal Register during the week of June 28. (Rel. 34-49918) A proposed rule change (SR-CBOE-2004-36) by the Chicago Board Options Exchange that extends until July 29, 2004, a pilot program permitting $5 quotation spreads for options trading on the CBOE's Hybrid Trading System has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the notice is expected in the Federal Register during the week of June 28. (Rel. 34-49919) The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2004-08) under Section 19(b)(1) of the Exchange Act, which became effective upon filing, relating to the clearance and settlement of variance futures and options on variance futures. Publication of the notice is expected in the Federal Register during the week of June 28. (Rel. 34-49925) A proposed rule change (SR-NASD-2004-093) filed by the National Association of Securities Dealers establishing a revised effective date for amendments to the Order Audit Trail System (OATS) rules relating to execution reports has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the notice is expected in the Federal Register during the week of June 28. (Rel. 34-49927) PROPOSED RULE CHANGES The Chicago Board Options Exchange filed a proposed rule change under Section 19(b)(2) of the Securities Exchange Act of 1934 to amend CBOE Rule 8.85 to require the immediate display of customer limit orders (SR- CBOE-2004-35). Publication of the notice is expected in the Federal Register during the week of June 28. (Rel. 34-49916) A proposed rule change and Amendment No. 1 thereto has been filed with the Commission by the New York Stock Exchange relating to minimum numerical original and continued listing standards (File No. SR-NYSE- 2004-20). Publication of the notice is expected in the Federal Register during the week of June 28. (Rel. 34-49917) A proposed rule change (SR-NASD-2004-094) has been filed by the National Association of Securities Dealers pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934. The proposed rule change proposes to amend TRACE Rule 6250 and related TRACE rules to disseminate transaction information on TRACE-eligible securities and facilitate dissemination. Publication of the notice is expected in the Federal Register during the week of June 28. (Rel. 34-49920) A proposed rule change has been filed by The Depository Trust Company (SR-DTC-2004-05) under Section 19(b)(1) of the Exchange Act. The proposed rule change would allow DTC to expand its Look-Ahead process to include all equity transactions and all valued pledged and valued release transactions. Publication of the proposal is expected in the Federal Register during the week of June 28. (Rel. 34-49924) The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2004-04) under Section 19(b)(1) of the Exchange Act that would allow OCC to amend its rules to reduce the thresholds applied to equity options for purposes of exercise by exception processing on expiration. Publication of the notice is expected in the Federal Register during the week of June 28. (Rel. 34-49929) APPROVAL OF A PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR- PCX-2003-51), and Amendment Nos. 1, 2, and 3 thereto, submitted under Rule 19b-4 of the Securities Exchange Act of 1934 by the Pacific Exchange relating to PCX Membership requirements. Publication of the proposal is expected in the Federal Register during the week of June 28. (Rel. 34-49922) The Commission approved a proposed rule change and Amendments No. 1 and No. 2 thereto, and granted accelerated approval of Amendment No. 3 thereto submitted under Section 19(b)(1) of the Securities Exchange Act of 1934 by the New York Stock Exchange (SR-NYSE-2004-11) amending NYSE Rule 122 concerning orders with more than one broker. (Rel. 34-49926) 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 WIRELESS FACILITIES INC, 8582282494 - 0 ($10,530,000.00) Equity, (File 333-116903 - Jun. 28) (BR. 37) S-8 BIOSITE INC, 11030 ROSELLE ST, SAN DIEGO, CA, 92121, 6194554808 - 0 ($32,780,452.00) Equity, (File 333-116904 - Jun. 28) (BR. 01) S-3 GREY WOLF INC, 10370 RICHMOND AVE, SUITE 600, HOUSTON, TX, 77042-4136, 7138740202 - 0 ($125,000,000.00) Debt Convertible into Equity, (File 333-116905 - Jun. 28) (BR. 04) S-8 CALYPTE BIOMEDICAL CORP, 1265 HARBOR BAY PARKWAY, ALAMEDA, CA, 94502-, 5107495100 - 30,000,000 ($16,650,000.00) Equity, (File 333-116906 - Jun. 28) (BR. 36) S-8 VIRAGE LOGIC CORP, 47100 BAYSIDE PARKWAY, FREMONT, CA, 94538, 5103608000 - 1,050,000 ($8,442,000.00) Equity, (File 333-116907 - Jun. 28) (BR. 36) S-3 FONAR CORP, 110 MARCUS DR, MELVILLE, NY, 11747, 6316942929 - 3,500,000 ($4,515,000.00) Equity, (File 333-116908 - Jun. 28) (BR. 01) S-3 FONAR CORP, 110 MARCUS DR, MELVILLE, NY, 11747, 6316942929 - 1,400,000 ($1,806,000.00) Equity, (File 333-116909 - Jun. 28) (BR. 01) S-8 TRANSCEND SERVICES INC, 945 EAST PACES FERRY ROAD, SUITE 1475, ATLANTA, GA, 30326, 4043648000 - 350,000 ($1,135,750.00) Equity, (File 333-116910 - Jun. 28) (BR. 01) S-8 TRANSCEND SERVICES INC, 945 EAST PACES FERRY ROAD, SUITE 1475, ATLANTA, GA, 30326, 4043648000 - 0 ($1,379,125.00) Equity, (File 333-116911 - Jun. 28) (BR. 01) S-8 ALIGN TECHNOLOGY INC, 851 MARTIN AVENUE, SANTA CLARA, CA, 95050, 4087381500 - 1,500,000 ($22,500,000.00) Equity, (File 333-116912 - Jun. 28) (BR. 36) S-8 DEVELOCAP INC, 180 PINERIDGE DR, BAINBRIDGE, GA, 39817-8261, 2292466060 - 20,000,000 ($20,000.00) Equity, (File 333-116913 - Jun. 28) (BR. 18) S-8 MACATAWA BANK CORP, 348 S WAVERLY RD, HOLLAND, MI, 49423, 100,000 ($2,608,000.00) Equity, (File 333-116914 - Jun. 28) (BR. 07) SB-2 FOUNDERS INDUSTRIES INC, 1026 WEST MAIN STREET, STE 104, LEWISVILLE, TX, 75067, 972-353-0175 - 0 ($2,459.51) Equity, (File 333-116915 - Jun. 28) (BR. 09) S-8 FIRST REGIONAL BANCORP, 1801 CENTURY PARK EAST, LOS ANGELES, CA, 90067, 3105521776 - 0 ($10,500,000.00) Equity, (File 333-116916 - Jun. 28) (BR. 07) S-8 VIACOM INC, 1515 BROADWAY, 51ST FL, NEW YORK, NY, 10036, 2122586000 - 100,000 ($3,570,000.00) Equity, (File 333-116918 - Jun. 28) (BR. 37) S-11 AMERICAN CHURCH MORTGAGE CO, 10237 YELLOW CIRCLE DRIVE, STE 700, MINNEAPOLIS, MN, 55343, 6129459455 - 20,000 ($20,000,000.00) Non-Convertible Debt, (File 333-116919 - Jun. 28) (BR. 08) S-8 EURONET WORLDWIDE INC, HORVAT UTCA 14-24, BUDAPEST, K5, 1027, 36-1-224-1000 - 1,500,000 ($31,095,000.00) Equity, (File 333-116920 - Jun. 28) (BR. 07) S-8 UIL HOLDINGS CORP, 157 CHURCH ST, NEW HAVEN, CT, 06510, 2034992000 - 146,690 ($6,781,016.40) Equity, (File 333-116921 - Jun. 28) (BR. 02) S-8 SCOLR INC, 3625 132ND AVENUE SE, BELLEVUE, WA, 98006, 4253730171 - 0 ($11,945,293.00) Equity, (File 333-116922 - Jun. 28) (BR. 01) S-8 BANK OF NEW YORK CO INC, ONE WALL ST 10TH FL, NEW YORK, NY, 10286, 212-495-1784 - 0 ($144,625,000.00) Other, (File 333-116923 - Jun. 28) (BR. 07) S-3 BLOCKBUSTER INC, 1201 ELM STREET, DALLAS, TX, 75270, 2148543000 - 0 ($14,690,000.00) Equity, (File 333-116924 - Jun. 28) (BR. 05) S-3 SECURED DIGITAL APPLICATIONS INC, SUITE 11.02, MENARA MERAIS, NO. 1, NO. JALAN 19/3, SELANGOR MALAYSIA, N8, N8, 3037061606 - 7,000,000 ($2,240,000.00) Equity, (File 333-116925 - Jun. 28) (BR. 37) S-3 BLOCKBUSTER INC, 1201 ELM STREET, DALLAS, TX, 75270, 2148543000 - 0 ($52,889,170.88) Equity, (File 333-116926 - Jun. 28) (BR. 05) S-4 EXTENDICARE HEALTH SERVICES INC, 105 W MICHIGAN ST, MILWAUKEE, WI, 53203, 4142719696 - 0 ($125,000,000.00) Non-Convertible Debt, (File 333-116927 - Jun. 28) (BR. 37) S-3 AUTOBYTEL INC, 18872 MACARTHUR BLVD, SUITE 200, IRVINE, CA, 92612-1400, 9492254500 - 2,732,234 ($24,562,783.66) Equity, (File 333-116928 - Jun. 28) (BR. 03) S-3 DIVIDEND CAPITAL TRUST INC, 518 SEVENTEENTH STREET, DENVER, CO, 80202, 3038694700 - 0 ($569,836,600.00) Other, (File 333-116929 - Jun. 28) (BR. 08) S-8 AUTOBYTEL INC, 18872 MACARTHUR BLVD, SUITE 200, IRVINE, CA, 92612-1400, 9492254500 - 2,700,000 ($24,273,000.00) Equity, (File 333-116930 - Jun. 28) (BR. 03) S-3 EURONET WORLDWIDE INC, HORVAT UTCA 14-24, BUDAPEST, K5, 1027, 36-1-224-1000 - 0 ($15,832,185.00) Equity, (File 333-116931 - Jun. 28) (BR. 07) S-1 ISECURETRAC CORP, 4024982734 - 33,007,227 ($9,572,096.00) Equity, (File 333-116932 - Jun. 28) (BR. 37) S-8 FIRST COMMUNITY BANK CORP OF AMERICA, 9001 BELCHER ROAD, PINELLAS PARK, FL, 33782, 727-520-0987 - 375,000 ($4,500,000.00) Other, (File 333-116933 - Jun. 28) (BR. 07) S-3 EURONET WORLDWIDE INC, HORVAT UTCA 14-24, BUDAPEST, K5, 1027, 36-1-224-1000 - 0 ($35,000,000.00) Equity, (File 333-116934 - Jun. 28) (BR. 07) S-8 FIRST COMMUNITY BANK CORP OF AMERICA, 9001 BELCHER ROAD, PINELLAS PARK, FL, 33782, 727-520-0987 - 312,500 ($6,993,750.00) Other, (File 333-116935 - Jun. 28) (BR. 07) N-2 ING SENIOR INCOME FUND, ING SENIOR INCOME FUND, 7337 E. DOUBLETREE RANCH ROAD, SCOTTSDALE, AZ, 85258, 4804773000 - 0 ($772,320,543.06) Equity, (File 333-116936 - Jun. 28) (BR. 17) S-4 CONCENTRA OPERATING CORP, 5080 SPECTRUM DRIVE, SUITE-400 WEST TOWER, ADDISON, TX, 75001, 9723648000 - 0 ($155,000,000.00) Non-Convertible Debt, (File 333-116937 - Jun. 28) (BR. 01) S-4 EURONET WORLDWIDE INC, HORVAT UTCA 14-24, BUDAPEST, K5, 1027, 36-1-224-1000 - 1,500,000 ($31,095,000.00) Equity, (File 333-116938 - Jun. 28) (BR. 07) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. 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 ------------------------------------------------------------------------------------------------ A R T INTERNATIONAL INC X X 06/28/04 AAIPHARMA INC DE X X 06/24/04 ADOLOR CORP X X 06/28/04 AIR METHODS CORP DE X X 05/12/04 ALCAN INC A6 X 06/28/04 AMEND ALLEGHENY TECHNOLOGIES INC DE X X 06/28/04 ALTEON INC /DE DE X X 06/25/04 Alternative Loan Trust 2004-7T1 X 05/25/04 Alternative Loan Trust 2004-8CB X 05/25/04 AMERICAN BANKNOTE CORP DE X 06/01/04 AMERICAN FINANCIAL REALTY TRUST X 06/28/04 AMERICAN UTILICRAFT CORP X 06/28/04 AMERON INTERNATIONAL CORP DE X 06/28/04 AMERON INTERNATIONAL CORP DE X X 06/25/04 AMR CORP DE X 06/28/04 AQUANTIVE INC WA X X 06/27/04 ARIZONA PUBLIC SERVICE CO AZ X 06/24/04 ASCENDANT SOLUTIONS INC DE X 06/28/04 ASHLAND INC KY X X 06/28/04 AT ROAD INC CA X X 06/28/04 ATS MEDICAL INC MN X X 06/24/04 AUSTRALIAN OIL & GAS CORP DE X 06/25/04 AUTOBYTEL INC DE X 04/15/04 AMEND BANC OF AMERICA COMMERCIAL MORTGAGE I DE X X 06/28/04 BANC OF AMERICA MORT SEC INC MORT PAS DE X X 06/25/04 BANC OF AMERICA MORT SEC INC MORT PAS DE X X 06/25/04 BANC OF AMERICA MORTGAGE SEC INC MRT DE X X 06/25/04 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 06/28/04 BANC OF AMERICA MORTGAGE SECURITIES P DE X X 06/08/04 BANC OF AMERICA MTG SEC INC MORT PASS DE X X 06/25/04 BANK OF AMERICA CORP /DE/ DE X X 06/28/04 BARNES & NOBLE INC DE X X 06/28/04 BASSETT FURNITURE INDUSTRIES INC VA X 06/24/04 BEAR STEARNS ASSET BACKED SECURITIES DE X X 06/28/04 BELLSOUTH CORP GA X 06/22/04 BLACK WARRIOR WIRELINE CORP DE X X 06/25/04 BRISTOL MYERS SQUIBB CO DE X 06/28/04 BULLDOG TECHNOLOGIES INC NV X X 06/28/04 CACI INTERNATIONAL INC /DE/ DE X 06/28/04 CAL DIVE INTERNATIONAL INC MN X X 06/28/04 CALIFORNIA AMPLIFIER INC DE X 04/12/04 AMEND CARE CONCEPTS I INC /FL/ DE X X 04/13/04 AMEND CATERPILLAR FINANCIAL FUNDING CORP NV X X 06/25/04 CERISTAR INC DE X 06/18/04 CHAMPIONS SPORTS INC DE X 06/24/04 CHL Mortgage Pass-Through Trust 2004- DE X 05/25/04 CHL Mortgage Pass-Through Trust 2004- DE X 05/25/04 CHL Mortgage Pass-Through Trust 2004- DE X 05/25/04 CHL Mortgage Pass-Through Trust 2004- DE X 05/25/04 CHURCH & DWIGHT CO INC /DE/ DE X 05/28/04 AMEND CIB MARINE BANCSHARES INC WI X 06/24/04 AMEND CINCINNATI FINANCIAL CORP DE X X 06/28/04 CITICORP MORTGAGE SECURITIES INC DE X 06/28/04 CLARUS CORP DE X X 06/22/04 CN BANCORP INC MD X 06/28/04 COACTIVE MARKETING GROUP INC DE X 06/25/04 COMMERCIAL CAPITAL BANCORP INC NV X X 06/28/04 COMMUNITY BANK SHARES OF INDIANA INC IN X X 06/22/04 COMMUNITY NATIONAL CORP /OH OH X 06/28/04 CONSOLIDATED FREIGHTWAYS CORP DE X 06/28/04 CONSTAR INTERNATIONAL INC DE X X 05/31/04 AMEND CONSUMERS FINANCIAL CORP PA X 05/24/04 CRDENTIA CORP DE X X 06/11/04 CRDENTIA CORP DE X X 06/11/04 AMEND CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 06/28/04 CRESCENT COMMUNICATIONS INC NV X X 06/17/04 CROWN CASTLE INTERNATIONAL CORP DE X X X 06/28/04 CUTTER & BUCK INC WA X X X 06/24/04 CWABS INC DE X X 06/28/04 CWABS INC DE X X 06/25/04 CWABS INC ASSET BACKED CERTIFICATES S DE X 05/25/04 CWABS INC ASSET-BACKED CERTIFICATES S DE X 04/25/04 CWABS INC ASSET-BACKED CERTIFICATES S DE X 05/25/04 CWALT 2004-J3 X 05/25/04 CWMBS 2004-J4 DE X 05/25/04 DENDRITE INTERNATIONAL INC NJ X 06/28/04 DEUTSCHE RECREATIONAL ASSET FUNDING C NV X X 05/31/04 DEVRY INC DE X 06/28/04 DIGITAL LIFESTYLES GROUP INC DE X 06/28/04 DISTRIBUTION FINANCIAL SERVICES MARIN NY X X 05/31/04 DISTRIBUTION FINANCIAL SERVICES RV MA NV X X 05/31/04 DISTRIBUTION FINANCIAL SERVICES RV TR NY X X 05/31/04 DISTRIBUTION FINANCIAL SERVICES RV TR NY X X 05/31/04 DOV PHARMACEUTICAL INC DE X 06/28/04 DYNA CAM X X 06/21/04 EDELBROCK CORP DE X X 06/25/04 EDUCATIONAL DEVELOPMENT CORP DE X X 06/23/04 EGAMES INC PA X X 06/23/04 ELIZABETH ARDEN INC FL X 06/25/04 EMTEC INC/NJ UT X 06/28/04 FIRST HORIZON ASSET SECURITIES INC DE X X 06/24/04 FIRSTENERGY CORP OH X 06/28/04 FX ENERGY INC NV X X 06/28/04 GALYANS TRADING CO INC IN X X 06/28/04 GENAERA CORP DE X X 06/25/04 GENESIS ENERGY LP DE X X 06/25/04 GLOBALSANTAFE CORP X X 06/08/04 GLOWPOINT INC DE X 06/28/04 GOODYEAR TIRE & RUBBER CO /OH/ OH X X 06/28/04 GS MORTGAGE SECURITIES CORP DE X X 06/28/04 GUILFORD PHARMACEUTICALS INC DE X 06/28/04 HarborView Mortgage Loan Trust 2004-2 DE X X 06/19/04 HARTMARX CORP/DE DE X 06/25/04 HQ SUSTAINABLE MARITIME INDUSTRIES, I DE X X X 06/15/04 HSBC USA INC /MD/ MD X X 06/28/04 ICEWEB INC DE X X 05/13/04 IMAGE ENTERTAINMENT INC CA X 06/28/04 IMPROVENET INC DE X X 06/28/04 INCARA PHARMACEUTICALS CORP DE X X 06/28/04 INDYMAC MBS INC X X 06/28/04 INDYMAC MBS INC X X 06/28/04 INDYMAC MBS INC X X 06/28/04 INDYMAC MBS INC X X 06/28/04 INDYMAC MBS INC X X 06/28/04 INTEGRAMED AMERICA INC DE X X 06/28/04 INTEGRATED BIOPHARMA INC DE X X 06/25/04 INTEGRATED ELECTRICAL SERVICES INC DE X X 06/28/04 INTERACTIVE MOTORSPORTS & ENTERTAINME IN X X 06/28/04 INTERNATIONAL SMART SOURCING INC DE X 06/28/04 INVESTORS FINANCIAL SERVICES CORP DE X 06/28/04 J.P.Morgan Chase Commercial Mortgage DE X X 06/25/04 JACKSON RIVERS CO FL X X 06/23/04 AMEND K2 INC DE X X 06/25/04 KERR MCGEE CORP /DE DE X X 06/25/04 KIWI NETWORK SOLUTIONS INC NV X X 06/28/04 LABONE INC/ MO X 06/28/04 LIQUIDMETAL TECHNOLOGIES INC X 06/24/04 LOCKHEED MARTIN CORP MD X X 06/26/04 LOGISTICS MANAGEMENT RESOURCES INC CO X 05/28/04 LOOKSMART LTD DE X X 06/28/04 MACQUARIE SECURITISATION LTD DE X X 06/24/04 MCLEODUSA INC DE X 06/21/04 MEASUREMENT SPECIALTIES INC NJ X X 06/24/04 MERRILL LYNCH DEPOSITOR INC INDEXPLUS DE X X 06/21/04 MICRONETICS INC DE X X 06/02/04 MISSISSIPPI CHEMICAL CORP /MS/ MS X X 06/28/04 MONADNOCK COMMUNITY BANCORP INC X X 06/28/04 MONSANTO CO /NEW/ DE X 06/21/04 MOSCOW CABLECOM CORP DE X X 06/25/04 MULTI COLOR CORP OH X 06/28/04 NATIONAL BANKSHARES INC VA X 06/28/04 NAVISTAR INTERNATIONAL CORP DE X 06/27/04 NELNET STUDENT LOAN FUNDING LLC X X 06/25/04 NET PERCEPTIONS INC DE X X 06/22/04 NEW CENTURY FINANCIAL CORP DE X X 06/18/04 NIKE INC OR X X 06/24/04 NOMURA ASSET ACCEPTANCE CORP DE X X 06/24/04 NORTHEAST UTILITIES SYSTEM MA X 06/24/04 NOVELL INC DE X X 06/28/04 NOXSO CORP VA X X 06/22/04 OMI CORP/M I X X 06/24/04 ORASURE TECHNOLOGIES INC DE X X 06/25/04 ORION ACQUISITION CORP II DE X X 06/23/04 OSI PHARMACEUTICALS INC DE X X 06/04/04 PALOMAR MEDICAL TECHNOLOGIES INC DE X 06/28/04 PAPA JOHNS INTERNATIONAL INC DE X X 06/25/04 PARALLEL PETROLEUM CORP DE X X 06/28/04 PHEAA STUDENT LOAN TRUST I DE X X 06/11/04 PLATINUM UNDERWRITERS HOLDINGS LTD D0 X X 06/25/04 PMA CAPITAL CORP PA X 06/25/04 POINTE FINANCIAL CORP FL X X 05/28/04 POORE BROTHERS INC DE X 06/28/04 PORTEC RAIL PRODUCTS INC WV X X 06/24/04 PROTEIN POLYMER TECHNOLOGIES INC DE X X 06/24/04 PROVIDENT FINANCIAL HOLDINGS INC DE X X 06/28/04 QUEST VENTURES INC WY X X 06/28/04 RAIT INVESTMENT TRUST MD X X 06/21/04 RES CARE INC /KY/ KY X X 06/23/04 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X X 06/25/04 Residential Asset Securitization Trus X 06/25/04 RITA MEDICAL SYSTEMS INC DE X 06/28/04 ROANOKE ELECTRIC STEEL CORP VA X X 06/25/04 SLM EDUCATION CREDIT FUNDING LLC X X 06/15/04 SLM FUNDING LLC DE X X 06/15/04 SMITH INTERNATIONAL INC DE X 06/25/04 SPRINT CORP KS X X 06/25/04 SPRINT CORP KS X X 06/25/04 SPRINT CORP KS X X 06/25/04 STRONGHOLD TECHNOLOGIES INC NV X X 06/18/04 STRUCTURED ASSET SEC CORP MORT PASS-T DE X X 06/25/04 STRUCTURED PROD CORP STEP UP TR CREDI DE X X 06/15/04 STRUCTURED PRODUCTS CORP CAST SM STEP DE X X 06/15/04 STRUCTURED PRODUCTS CORP CAST STEP-UP DE X X 06/15/04 STRUCTURED PRODUCTS CORP CORTS TR FOR DE X X 06/15/04 STRUCTURED PRODUCTS CORP CORTS TR FOR DE X X 06/15/04 STRUCTURED PRODUCTS CORP CORTS TR II DE X X 06/15/04 STRUCTURED PRODUCTS CORP CORTS TRUST DE X X 06/15/04 STRUCTURED PRODUCTS CORP CORTS TRUST DE X X 06/15/04 TASTY BAKING CO PA X X 06/14/04 AMEND TECO ENERGY INC FL X 06/28/04 TEMECULA VALLEY BANCORP INC DE X 06/28/04 TEXTRON INC DE X 06/28/04 TITANIUM METALS CORP DE X 06/28/04 TONGA CAPITAL CORP CO X X X 06/25/04 TRANS MAX TECHNOLOGIES INC NV X X 05/25/04 TRIARC COMPANIES INC DE X X 06/26/04 TURNSTONE SYSTEMS INC DE X X 06/28/04 UIL HOLDINGS CORP CT X 06/24/04 UMB FINANCIAL CORP MO X X 06/28/04 UNITED NATURAL FOODS INC DE X X 06/25/04 UNITED PAN AM FINANCIAL CORP CA X X 06/28/04 UNITY BANCORP INC /DE/ DE X X 06/24/04 UPC POLSKA LLC DE X 06/25/04 USA TELCOM INTERNATIONALE NV X 06/22/04 VIASAT INC CA X X 06/25/04 AMEND VIROPHARMA INC DE X X 06/25/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 06/28/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 06/28/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 06/28/04 WASTE MANAGEMENT INC DE X X 06/28/04 AMEND WATSON PHARMACEUTICALS INC NV X X X 06/28/04 WEBCO INDUSTRIES INC OK X X 06/25/04 WHITE MOUNTAINS INSURANCE GROUP LTD D0 X X 04/16/04 AMEND WILSHIRE OIL CO OF TEXAS DE X X 05/14/04 WISCONSIN ENERGY CORP WI X X 06/28/04 WISER OIL CO DE X 06/28/04 XTEN NETWORKS, INC NV X 04/30/04 YOCREAM INTERNATIONAL INC OR X X 06/25/04 YP CORP NV X X 06/25/04 ZONAGEN INC DE X X 06/28/04