NEWS DIGEST, August 11, 2004 SEC NEWS DIGEST Issue 2004-154 August 11, 2004 COMMISSION ANNOUNCEMENTS SEC TO HOST FORUM ON SMALL BUSINESS CAPITAL FORMATION The Commission has announced that it will host its annual Government- Business Forum on Small Business Capital Formation on Monday, Sept. 20, 2004, at its headquarters in Washington, D.C. The SEC has hosted the forum annually for 23 years under the mandate of a 1980 statute. The forum offers an opportunity for representatives of smaller companies to meet with senior government officials and communicate their views on small business capital formation. The format for this year's forum will include two roundtable sessions in the morning followed by breakout group sessions in the afternoon. The SEC is recruiting experts in various aspects of small business capital formation to participate in the roundtable discussions. The first roundtable will discuss developments in auditing and their impact on smaller public companies, including recently adopted rules requiring certification of internal control over financial reporting. The second roundtable will discuss current challenges to smaller public companies under securities law rules relating to disclosure in SEC filings and corporate governance. The roundtable sessions will be open to the public and simulcast over the Internet through the SEC's website at www.sec.gov. The discussions will be held in the William O. Douglas Conference Room at the SEC's headquarters at 450 Fifth Street, N.W., Washington, D.C. 20549. Anyone present and registered for the forum will be able to participate in the afternoon breakout group discussions. The purpose of the breakout groups is to develop recommendations for improving small business capital formation through legislation, regulation and private action. All registered participants who are present will have an opportunity to vote on the recommendations at the end of the day. The SEC intends to publish a list of topics to be discussed and a list of participants in the roundtable sessions in the near future. Members of the public who wish to suggest topics for discussion at the roundtable sessions or recommendations to be considered in the breakout groups should e-mail them to the SEC's Office of Small Business Policy at smallbusiness@SEC.gov or, in the alternative, mail them to the Office at 450 Fifth Street, N.W., Washington, D.C. 20549-0310. Registration and other information on this year's forum, as well as copies of the final reports of previous SEC Forums on Small Business Capital Formation, are available by calling the Office of Small Business Policy at (202) 942-2950 or visiting the SEC's website at http://www.sec.gov/info/smallbus/sbforum.shtml. (Press Rel. 2004-110) RULES AND RELATED MATTERS ADOPTION OF UPDATED EDGAR FILER MANUAL The Commission is adopting revisions to the Electronic Data Gathering, Analysis, and Retrieval System (EDGAR) Filer Manual to reflect updates to the EDGAR system. The revisions are being made primarily to support the redesign of Form 8-K, where the reportable events have been expanded from 12 to 22 items, a new hierarchical numbering scheme has been introduced for the reportable events (items), and the fact that the 8-K can be filed to simultaneously satisfy some filing obligations for Rules 425, 14a-12, 14d-2(b) and 13e-4(c). Revisions are also being made to provide support for EDGARLink on Windows® XP, in addition to existing support for Windows® 98, 2000 and NT; to provide support for modified exhibit descriptions for Regulations S-K and S-B; for discontinued support for submission Form types 40-8F-A, 40-8F-B, 40-8F-L, 40-8F-M and their amendments; to provide support for the electronic filing of submission Form types 40-17G, 40-17GCS, 40-24B2, 40-33 and their amendments; and, the ability to enter multiple classes (contracts) for a series at one time from a single web page. The revisions to the Filer Manual reflect changes within Volumes I, II and III, entitled “EDGAR Release 8.8 EDGARLink Filer Manual,” “EDGAR Release 8.8 N-SAR Supplement Filer Manual,” and “EDGAR Release 8.8 OnlineForms Filer Manual” respectively. The updated manual will be incorporated by reference into the Code of Federal Regulations and will be effective on Aug. 23, 2004. (Rels. 33-8454; 34-50160; 35-27881; 39-2424; IC-26525) ENFORCEMENT PROCEEDINGS COMMISSION SUSPENDS PRICEWATERHOUSECOOPERS AUDIT PARTNER FOR IMPROPER PROFESSIONAL CONDUCT The Commission today announced cease-and-desist and administrative proceedings against Gary A. Seidelman, a certified public accountant and former audit engagement partner in the Chicago office of PricewaterhouseCoopers, LLC (PwC). The Commission ordered Seidelman, age 52 of Batavia, Illinois, to cease and desist from committing or causing any violations and any future violations of Section 10A of the Securities Exchange Act of 1934 (which requires auditors to investigate and report detected illegal acts) and from causing violations of Section 13(a) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 promulgated thereunder (which require timely and accurate financial reporting to the Commission). The Commission also denied Seidelman the privilege of appearing or practicing before the Commission as an accountant with the right to apply for reinstatement after three years. The Commission found that Seidelman engaged in improper professional conduct while conducting the 1999 year-end audit and first quarter 2000 interim review of the financial statements for Anicom, Inc. (Anicom). In 2002, the Commission sued several officers and employees of Anicom in federal district court for engaging in a fraudulent scheme to overstate Anicom’s revenue by over $38 million and net income by over $20 million from 1998 to the first quarter of 2000. That case is pending. [SEC v. Putnam, et al., No. 02 C 3235 (N.D. IL)] (LR-17504). According to the Commission, Seidelman did not comply with generally accepted auditing standards (GAAS) because he failed to: · adequately plan the audit and exercise due care after learning of several red flags, including allegations made by former Anicom employees of fraudulent billing practices and improper sales activity perpetrated by Anicom management; · obtain sufficient competent evidence for several areas of the audit, including Anicom’s accounts receivable and a $6.1 million restructuring charge incurred by Anicom; · properly supervise the audit by failing to, among other things, adequately reviewing the engagement team’s audit work; and · document in PwC’s first quarter 2000 interim review audit working papers significant communications regarding a problematic $9.5 million bill-and-hold sale booked by Anicom. The Commission also found that, during the first quarter 2000 interim review and the beginning of the 2000 Anicom audit, Seidelman learned that Anicom may have committed two illegal acts that he failed to appropriately investigate. The Commission issued its order pursuant to Section 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission’s Rules of Practice. Seidelman consented to the order without admitting or denying the findings. (Rel. 34-50179; AAE Rel. 2078; File No. 3-11582) PROCEEDINGS UNDER SECTION 15(b) INSTITUTED AGAINST JOSEPH W. ISAAC On August 11, the Commission instituted administrative proceedings against Joseph W. Isaac pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Exchange Act). The Division of Enforcement (Division) alleges that on July 19, 2004 Isaac was enjoined from future violations of Sections 5(a), 5(c) and 17(a) of the Securities of 1933 Act and Sections 10(b) and 15(a) of the Exchange Act and Rule 10b-5 thereunder. The Order alleges that the Complaint in the underlying injunctive action alleged that LinkNet, Inc. (LinkNet) and LinkNet de America Latina, Ltd. (Latina), companies that employed Isaac, had conducted a fraudulent offering scheme, collectively raising over $17 million and defrauding more than 1,900 investors located throughout the United States. The Complaint alleged that LinkNet and Latina hired Isaac and others to organize and operate a boiler room to solicit investors to purchase securities in LinkNet and Latina. It further alleged that Isaac directed the activities of the boiler room and that Isaac and others made numerous misrepresentations to investors, including: that a public offering of LinkNet stock was imminent; that LinkNet’s stock would shortly be listed on Nasdaq; and that LinkNet and Latina had contracts for the sale of hundreds of millions of minutes of long distance service that would generate millions of dollars in revenue to the companies. It also alleged that Isaac and others also failed to disclose that at least thirty percent of the offering proceeds were paid as commissions to the boiler room operations. Finally, the Complaint alleged that Isaac acted as an unregistered broker in connection with sales of the stock of LinkNet and Latina and through the boiler room operations of those issuers. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Isaac an opportunity to dispute these allegations, and to determine what sanctions, if any, are appropriate and in the public interest. The Commission directed that an initial decision shall be issued by the administrative law judge within 210 days from service of the Order Instituting Proceedings upon Isaac. (Rel. 34-50180; File No. 3-11583) SEC SUES CONNECTICUT COMPANY, CEO, AND SIX BROKERS FOR NATIONWIDE MANIPULATION SCHEME FRAUDULENTLY INFLATING COMPANY STOCK PRICE The Commission today sued Competitive Technologies, Inc. (CTT), a Connecticut technology company, its former CEO, and six brokers, alleging that they engaged in a fraudulent scheme to inflate CTT’s stock price. Defendant Chauncey Steele allegedly orchestrated the scheme as a broker at Prudential Securities in Massachusetts, acting with Richard Kwak in California, John Glushko in Nevada, Stephen Wilson in Massachusetts, Thomas Kocherhans in Utah and Sheldon Strauss in Ohio. Frank McPike, while acting as CTT’s CEO, allegedly made purchases in the company’s stock repurchase plan as part of the manipulative scheme. According to the Commission’s complaint, from at least 1998 through 2001, the defendants “painted the tape,” that is, created a misleading market appearance. Most commonly they “marked the close,” by placing numerous orders at or near the close of the market to inflate the reported closing price. They also pre-arranged purchases to match sales, offsetting any impact sales would otherwise have on CTT’s price. Employing these devices, defendants placed hundreds of purchase orders, and made the closing trade in CTT stock on almost 300 trading days during the period. On more than 90% of those days, they succeeded in raising the reported closing price of the stock. Because of defendants’ fraud, CTT traded at far above its true value. The complaint alleges that defendants violated Section 17(a) of the Securities Act of 1933, Sections 9(a) and 10(b) and Rule 10b-5 of the Securities Exchange Act of 1934, which prohibit fraudulent conduct. The Commission is seeking injunctive relief, disgorgement, and civil penalties, and a permanent officer and director bar against McPike. [SEC v. Competitive Technologies, Inc., Chauncey Steele, John Glushko, Thomas Kocherhans, Richard Kwak, Sheldon Strauss, Stephen Wilson, and Frank McPike [United States District Court for the District of Connecticut, Civil Action No. 304 CV 1331 JCH] (LR-18827) COMPLAINT FILED AGAINST PETER F. PAUL, STEPHEN M. GORDON AND JEFFREY L. PITTSBURG ALLEGING MANIPULATION OF STAN LEE MEDIA, INC.’S SECURITIES The Commission announced that on August 10, 2004, it filed a complaint in federal district court in Los Angeles against three defendants for manipulating the stock of Stan Lee Media, Inc. The defendants are Peter F. Paul, the co-founder of Stan Lee Media; Stephen M. Gordon, its former executive vice president of operations, and Jeffrey L. Pittsburg, formerly an officer and part-owner of Pittsburg Institutional, Inc., a Commission-registered broker-dealer. The Commission alleges that, between October 2, 2000 and November 24, 2000, Paul, Gordon, and Pittsburg engaged in a scheme to maintain and control the price of Stan Lee Media’s stock at artificially inflated levels by, among other things, concealing their trading in Stan Lee Media stock to create a false and misleading appearance of active trading. The complaint charges that Paul, Gordon, and Pitsburg violated the antifraud provisions of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The complaint also charges Paul and Gordon with violating the credit provisions of Section 7(f) of the Exchange Act and Regulation X thereunder, and the securities reporting requirements of Section 16(a) of the Exchange Act and Rule 16a-3 thereunder. Additionally, the complaint charges Paul with violations of the stock ownership reporting requirements of Section 13(d) of the Exchange Act and Rules 13d-1 and 13d-2 thereunder. The complaint seeks an order enjoining Paul, Gordon, and Pittsburg from future violations of the securities laws, prohibiting Paul and Gordon from serving as an officer and director of a public company, directing Pittsburg to disgorge all amounts he received as a result of his violations plus prejudgment interest, and ordering each defendant to pay a civil penalty. Gordon, without admitting or denying the Commission’s allegations, consented to the entry of a judgment permanently enjoining him from future violations of the antifraud provisions of Section 17(a) of the Securities Act, Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, the credit provisions of Section 7(f) of the Exchange Act and Regulation X thereunder, and the securities reporting requirements of Section 16(a) of the Exchange Act and Rule 16a-3 thereunder, prohibiting him from serving as an officer or director of any reporting company, and not ordering civil penalties based on his sworn representations in his statement of financial condition. The United States Attorney’s Office for the Eastern District of New York has previously charged Paul, Gordon, and Pittsburg with conspiracy to commit securities fraud and securities fraud, related to their manipulative conduct involving Stan Lee Media stock. SEC v. Peter F. Paul, Stephen M. Gordon and Jeffrey L. Pittsburg, Civil Action No. CV 04- 6613 SVW (SSx) (C.D. Cal.)] (LR-18828) INVESTMENT COMPANY ACT RELEASES FIXED INCOME SECURITIES, L.P. AND ADVISOR’S DISCIPLINED TRUST A notice has been issued giving interested persons until Sept. 2, 2004, to request a hearing on an application filed by First Income Securities, L.P. and Advisor’s Disciplined Trust for an order under Section 6(c) of the Investment Company Act for an exemption from Sections 12(d)(1)(A), (B), and (C) of the Act and under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a) of the Act. The order would permit certain registered unit investment trusts to acquire shares of registered management investment companies and unit investment trusts both within and outside the same group of investment companies. (Rel. IC–26528 - August 9) FIXED INCOME SECURITIES, L.P. AND ADVISOR’S DISCIPLINED TRUST A notice has been issued giving interested persons until Sept. 2, 2004, to request a hearing on an application filed by First Income Securities, L.P. (Depositor) and Advisor’s Disciplined Trust for an order: (a) under Section 6(c) of the Investment Company Act for exemptions from Sections 2(a)(32), 2(a)(35), 22(d) and 26(a)(2)(C) of the Act and Rule 22c-1 thereunder to permit certain unit investment trusts to impose sales charges on a deferred basis and waive the deferred sales charge in certain cases; (b) under Sections 11(a) and 11(c) of the Act to approve certain exchange and rollover privileges; and (c) under Section 6(c) of the Act for exemptions from Sections 14(a) and 19(b) of the Act and Rule 19b-1 thereunder to permit the unit investment trust series to publicly offer their units without the Depositor having to take for its own account or place with others $100,000 worth of units, and to permit the trust series to distribute capital gains resulting from the sale of portfolios securities within a reasonable time after receipt. (Rel. IC–26529 - August 9) SELF-REGULATORY ORGANIZATIONS APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-NASD-2004-078) filed by the National Association of Securities Dealers to establish certain qualification requirements for supervisors of research analysts. Publication of the proposal is expected in the Federal Register during the week of August 9. (Rel. 34-50162) The Commission approved a proposed rule change (SR-PCX-2004-56) and granted accelerated approval of Amendment No. 1 thereto filed by the Pacific Exchange, through its wholly owned subsidiary PCX Equities, Inc., relating to the Certificate of Incorporation and Bylaws of Archipelago Holdings, Inc. Publication is expected in the Federal Register during the week of August 9. (Rel. 34-50170) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-BSE-2004-28) filed by the Boston Stock Exchange to extend a pilot program for a provision of its Boston Options Exchange trading rules regarding market opening procedures until Aug. 6, 2005, has become immediately 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 August 9. (Rel. 34- 50163) A proposed rule change (SR-CBOE-2004-56) filed by the Chicago Board Options Exchange to extend a pilot program permitting an interpretation relating to margin requirements for certain complex option spreads, has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of August 9. (Rel. 34-50164) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change and Amendment No. 1 thereto (SR-PCX-2004-76) submitted by the Pacific Exchange, through its wholly owned subsidiary PCX Equities, Inc., to impose additional obligations on the Exchange should an affiliate or entity that operates and/or owns a trading system or facility of the Exchange list a security on the Exchange. Publication is expected in the Federal Register during the week of August 9. (Rel. 34-50171) PROPOSED RULE CHANGE The New York Stock Exchange filed a proposed rule change and Amendment No. 1 thereto (SR-NYSE-2004-05) relating to enhancements to the Exchange's existing automatic execution facility (NYSE Direct+). Publication of the notice is expected in the Federal Register during the week of August 9. (Rel. 34-50173) WITHDRAWAL SOUGHT A notice has been issued giving interested persons until August 31 to comment on the application of GB Holdings, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the American Stock Exchange. (Rel. 34-50172) 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-3 GULF POWER CO, ONE ENERGY PLACE, PENSACOLA, FL, 32520-0102, 8504446111 - 35,000,000 ($35,000,000.00) Unallocated (Universal) Shelf, (File 333-118060 - Aug. 10) (BR. 02) S-8 SOUTHERN CO, 270 PEACHTREE ST, ATLANTA, GA, 30303, 4045065000 - 300,000 ($8,796,000.00) Equity, (File 333-118061 - Aug. 10) (BR. 02) S-8 LASERSCOPE, 4089430636 - 0 ($6,304,000.00) Equity, (File 333-118062 - Aug. 10) (BR. 36) S-8 CUBIST PHARMACEUTICALS INC, 65 HAYDEN AVENUE, LEXINGTON, MA, 02421, 781-860-8660 - 0 ($37,351,008.00) Equity, (File 333-118065 - Aug. 10) (BR. 01) S-8 TEN STIX INC, 3101 RIVERSIDE DRIVE, IDAHO SPRINGS, CO, 80452, 3035670163 - 20,000,000 ($90,000.00) Equity, (File 333-118066 - Aug. 10) (BR. 05) S-8 YAHOO INC, 4083493300 - 0 ($569,771.73) Equity, (File 333-118067 - Aug. 10) (BR. 03) S-4 HERBST GAMING INC, 3440 WEST RUSSELL ROAD, LAS VEGAS, NV, 89118, 7027404576 - 0 ($160,000,000.00) Non-Convertible Debt, (File 333-118068 - Aug. 10) (BR. 05) S-8 FINISH LINE INC /DE/, 3308 N MITTHOEFFER RD, INDIANAPOLIS, IN, 46235, 3178991022 - 0 ($32,256,000.00) Equity, (File 333-118069 - Aug. 10) (BR. 02) N-2 IQ S&P 500 ARN Fund, Inc, 800 SCUDDERS MILL ROAD, PLAINSBORO, NJ, 08536, 609-282-2116 - 0 ($20,000,000.00) Equity, (File 333-118070 - Aug. 10) (BR. 22) S-3 SCRIPPS E W CO /DE, 312 WALNUT STREET, CININNATI, OH, 45202, 5139773000 - 6,000,000 ($608,100,000.00) Equity, (File 333-118071 - Aug. 10) (BR. 05) S-2 USA TECHNOLOGIES INC, 100 DEERFIELD LANE, SUITE 140, MALVERN, PA, 19355, 6109890340 - 35,000,000 ($6,300,000.00) Equity, (File 333-118072 - Aug. 10) (BR. 03) S-1 HEARTLAND PAYMENT SYSTEMS INC, 130 NASSAU STREET, PRINCETON, NJ, 08542, 6096833850 - 0 ($75,000,000.00) Equity, (File 333-118073 - Aug. 10) (BR. 03) S-8 EMCORE CORP, 145 BELMONT DRIVE, SOMERSET, NJ, 08873, 7322719090 - 0 ($250,000.00) Equity, (File 333-118074 - Aug. 10) (BR. 36) S-8 EMCORE CORP, 145 BELMONT DRIVE, SOMERSET, NJ, 08873, 7322719090 - 2,100,000 ($5,376,000.00) Equity, (File 333-118076 - Aug. 10) (BR. 36) SB-2 ALTON VENTURES INC, UNIT 35, 12880 RAILWAY AVE, RICHMOND, A1, V7B 1Y3, 604-275-6519 - 1,200,000 ($120,000.00) Equity, (File 333-118077 - Aug. 10) (BR. 09) S-8 AMSOUTH BANCORPORATION, 1900 FIFTH AVENUE NORTH, AMSOUTH CENTER, BIRMINGHAM, AL, 35203, 2053207151 - 0 ($12,200,000.00) Equity, (File 333-118078 - Aug. 10) (BR. 07) S-8 AMSOUTH BANCORPORATION, 1900 FIFTH AVENUE NORTH, AMSOUTH CENTER, BIRMINGHAM, AL, 35203, 2053207151 - 0 ($24,400,000.00) Equity, (File 333-118079 - Aug. 10) (BR. 07) S-8 AMSOUTH BANCORPORATION, 1900 FIFTH AVENUE NORTH, AMSOUTH CENTER, BIRMINGHAM, AL, 35203, 2053207151 - 0 ($366,000,000.00) Equity, (File 333-118080 - Aug. 10) (BR. 07) S-8 SOLANEX MANAGEMENT INC, #676, 141-757 WEST HASTINGS STREET, VANCOUVER V6C 1A1, A1, 00000, 6046817806 - 1,000,000 ($10,000.00) Equity, (File 333-118081 - Aug. 10) (BR. 06) S-3 ALEXANDRIA REAL ESTATE EQUITIES INC, 135 NORTH LOS ROBLES AVE, SUITE 250, PASADENA, CA, 91101, 6265780777 - 0 ($500,000,000.00) Other, (File 333-118082 - Aug. 10) (BR. 08) SB-2 LYNDOCH ESTATE WINES, INC., SUITE 425, 5 LIME STREET, KING STREET WHALF, SIDNEY, C3, 2000, 61 2 8234 2500 - 0 ($6,000,000.00) Equity, (File 333-118083 - Aug. 10) (BR. 09) S-8 TRIZETTO GROUP INC, 567 NICHOLAS DRIVE SUITE 360, NEWPORT BEACH, CA, 92660, 9497192200 - 0 ($13,300,000.00) Equity, (File 333-118084 - Aug. 10) (BR. 03) S-8 FENTURA FINANCIAL INC, 175 NORTH LAROY, FENTON, MI, 48430-0725, 8106292263 - 300,000 ($13,087,500.00) Equity, (File 333-118085 - Aug. 10) (BR. 07) S-4 Ames True Temper, Inc., 465 RAILROAD AVENUE, CAMP HILL, PA, 17011, 717-737-1500 - 0 ($150,000,000.00) Debt Convertible into Equity, (File 333-118086 - Aug. 10) (BR. ) N-2 PIMCO CommoditiesPLUS Fund, 1345 AVENUE OF THE AMERICAS, NEW YORK, NY, 10105, 212 739-3502 - 1,000 ($15,000.00) Equity, (File 333-118087 - Aug. 10) (BR. 16) S-8 YAHOO INC, 4083493300 - 0 ($326,513,900.00) Equity, (File 333-118088 - Aug. 10) (BR. 03) S-3 SLC STUDENT LOAN RECEIVABLES I INC, 750 WASHINGTON BOULEVARD, 9TH FLOOR, STAMFORD, CT, 06901, 203-975-6112 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-118089 - Aug. 10) (BR. 05) S-8 ADAPTEC INC, 691 S MILPITAS BLVD, M/S25, MILPITAS, CA, 95035, 4089458600 - 0 ($1,844,197.00) Equity, (File 333-118090 - Aug. 10) (BR. 03) S-8 SILICON VALLEY BANCSHARES, 3003 TASMAN DR, M/S NC820, SANTA CLARA, CA, 95054, 4086547400 - 0 ($49,162,500.00) Equity, (File 333-118091 - Aug. 10) (BR. 07) S-11 DEL MAR INCOME PARTNERS LTD, 740,000 ($5,365,000.00) Equity, (File 333-118092 - Aug. 10) (BR. ) S-8 YAHOO INC, 4083493300 - 0 ($514,415.88) Equity, (File 333-118093 - Aug. 10) (BR. 03) S-8 AMERICAN COMMERCE SOLUTIONS, 1400 CHAMBER DRIVE, BARTOW, FL, 33830, 863-533-0326 - 0 ($1,080,000.00) Equity, (File 333-118094 - Aug. 10) (BR. 36) S-8 AMSURG CORP, 20 BURTON HILLS BLVD, STE 350, NASHVILLE, TN, 37215, 6156651283 - 0 ($34,440,000.00) Equity, (File 333-118095 - Aug. 10) (BR. 01) S-8 CORPORATE OFFICE PROPERTIES TRUST, 8815 CENTRE PARK DR, SUITE 400, COLUMBIA, MD, 21045, 6105381800 - 0 ($1,867,500.00) Equity, (File 333-118096 - Aug. 10) (BR. 08) S-8 CORPORATE OFFICE PROPERTIES TRUST, 8815 CENTRE PARK DR, SUITE 400, COLUMBIA, MD, 21045, 6105381800 - 0 ($42,362,887.00) Equity, (File 333-118097 - Aug. 10) (BR. 08) S-8 GK INTELLIGENT SYSTEMS INC, 2606 YORKTOWN PLACE, HOUSTON, TX, 77056, 7136261504 - 10,000,000 ($300,000.00) Equity, (File 333-118098 - Aug. 10) (BR. 05) S-8 KANBAY INTERNATIONAL INC, 6400 SHAFER CT, STE 1000, ROSEMONT, IL, 60018, 8473846100 - 0 ($93,060,057.00) Equity, (File 333-118099 - Aug. 10) (BR. 03) S-3 PIXELWORKS INC, 7700 SW MOHAWK, TUALATIN, OR, 97062, 0 ($171,310,307.00) Other, (File 333-118100 - Aug. 10) (BR. 36) SB-2 Teknik Digital Arts Inc., 7377 E. DOUBLETREE RANCH RD., STE. 270, SCOTTSDALE, AZ, 85258, (480) 443-1488 - 4,440,000 ($11,100,000.00) Equity, (File 333-118101 - Aug. 10) (BR. ) S-3 LEUCADIA NATIONAL CORP, 315 PARK AVE S, NEW YORK, NY, 10010, 2124601900 - 350,000,000 ($350,000,000.00) Debt Convertible into Equity, (File 333-118102 - Aug. 10) (BR. 37) S-8 AXA, 25 AVE MATIGNON, PARIS FRANCE, I0, 2125544489 - 1,500,000 ($29,490,000.00) Equity, (File 333-118103 - Aug. 10) (BR. 01) S-4 PRIDE INTERNATIONAL INC, 5847 SAN FELIPE, SUITE 3300, HOUSTON, TX, 77057, 7137891400 - 500,000,000 ($500,000,000.00) Non-Convertible Debt, (File 333-118104 - Aug. 10) (BR. 04) S-8 AXA, 25 AVE MATIGNON, PARIS FRANCE, I0, 2125544489 - 13,000,000 ($255,580,000.00) Equity, (File 333-118105 - Aug. 10) (BR. 01) S-3 PRIDE INTERNATIONAL INC, 5847 SAN FELIPE, SUITE 3300, HOUSTON, TX, 77057, 7137891400 - 0 ($500,000,000.00) Unallocated (Universal) Shelf, (File 333-118106 - Aug. 10) (BR. 04) S-8 AXA, 25 AVE MATIGNON, PARIS FRANCE, I0, 2125544489 - 25,000,000 ($491,500,000.00) Equity, (File 333-118107 - Aug. 10) (BR. 01) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. Item 10. Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics. Item 11. Temporary Suspension of Trading Under Registrant's Employee Benefit Plans. Item 12. Results of Operations and Financial Condition. The following companies have filed 8-K reports for the date indicated and/or amendments to 8-K reports previously filed, responding to the item(s) of the form specified. 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE 1 2 3 4 5 6 7 8 9 10 11 12 13 DATE COMMENT ------------------------------------------------------------------------------------------------ 1 800 FLOWERS COM INC DE X X 08/05/04 ABERCROMBIE & FITCH CO /DE/ DE X X 08/10/04 ACG HOLDINGS INC DE X 08/10/04 ACTIONVIEW INTERNATIONAL INC NV X X 08/03/04 ACTIVCARD CORP DE X 08/10/04 ADC TELECOMMUNICATIONS INC MN X 08/09/04 ADSOUTH PARTNERS, INC. NV X 08/06/04 AIRSPAN NETWORKS INC WA X X 06/01/04 AMEND ALLIANCE CAPITAL MANAGEMENT HOLDING L DE X X 08/10/04 ALLIANCE CAPITAL MANAGEMENT L P DE X X 08/10/04 ALLIANCE IMAGING INC /DE/ DE X X 08/09/04 ALLOS THERAPEUTICS INC DE X 08/06/04 ALLSTATE LIFE GLOBAL FUNDING DE X X 08/10/04 AMCON DISTRIBUTING CO DE X X 08/09/04 AMERICA ONLINE LATIN AMERICA INC DE X X 08/10/04 AMERICAN BIO MEDICA CORP NY X 08/03/04 AMERICAN ECOLOGY CORP DE X 08/09/04 AMERICAN LAND LEASE INC DE X X 08/05/04 AMERICAN REAL ESTATE PARTNERS L P DE X 08/09/04 AMERICAN RETIREMENT CORP TN X X 08/09/04 AMERICAN RETIREMENT CORP TN X X 08/10/04 ANDREA ELECTRONICS CORP NY X X 08/09/04 ANR PIPELINE CO DE X X 08/10/04 APOLLO INVESTMENT CORP MD X 08/10/04 APPALACHIAN BANCSHARES INC GA X 08/10/04 ARENA PHARMACEUTICALS INC DE X X 08/10/04 AROTECH CORP DE X X 08/10/04 ARRAY BIOPHARMA INC DE X X 08/10/04 ASSURED GUARANTY LTD X X 08/03/04 AMEND ATMOS ENERGY CORP TX X X 08/10/04 AUDIOVOX CORP DE X X 06/11/04 AVANEX CORP DE X X 08/09/04 AVITAR INC /DE/ DE X X 08/05/04 AXESSTEL INC NV X 08/10/04 BALLY TOTAL FITNESS HOLDING CORP DE X X 08/09/04 BANGLA PROPERTY MANAGEMENT INC X X 08/06/04 BANK OF NEW YORK CO INC NY X X 08/10/04 Baymark Technologies, Inc. UT X X 08/09/04 BEVERLY ENTERPRISES INC DE X X X 08/06/04 BEVERLY ENTERPRISES INC DE X X 08/09/04 BIOMARIN PHARMACEUTICAL INC DE X X 08/10/04 BISYS GROUP INC DE X 08/10/04 BLACK BOX CORP DE X X 08/10/04 BLACK WARRIOR WIRELINE CORP DE X 08/09/04 BLYTH INC DE X 08/10/04 BOSTON LIFE SCIENCES INC /DE DE X 08/09/04 BRIAZZ INC WA X 08/09/04 BRICKMAN GROUP LTD X 08/10/04 BRINKS CO VA X 08/09/04 BROOKFIELD HOMES CORP DE X X 08/06/04 BRUKER BIOSCIENCES CORP DE X 08/03/04 CABLEVISION SYSTEMS CORP /NY DE X X 08/09/04 CACI INTERNATIONAL INC /DE/ DE X 08/10/04 CACI INTERNATIONAL INC /DE/ DE X 08/10/04 CAPITAL LEASE FUNDING INC MD X X 08/10/04 CAPITOL BANCORP LTD MI X X 08/06/04 CARDIMA INC DE X X 08/10/04 CASCADE SLED DOG ADVENTURES INC NV X 08/05/04 CEDAR SHOPPING CENTERS INC MD X X 06/30/04 CELLEGY PHARMACEUTICALS INC CA X X 08/10/04 CEPHALON INC DE X X 08/09/04 CERES GROUP INC DE X X 08/04/04 CHENIERE ENERGY INC DE X X 08/10/04 CHILDREN S BOOKS & TOYS INC DE X X 08/05/04 CHINA DIRECT TRADING CORP FL X X 08/05/04 CHURCH & DWIGHT CO INC /DE/ DE X 08/10/04 CHURCH & DWIGHT CO INC /DE/ DE X 08/10/04 CIMA LABS INC DE X X 08/09/04 CISCO SYSTEMS INC CA X 08/10/04 CIVITAS BANKGROUP INC TN X X 08/05/04 CNA SURETY CORP DE X X 08/10/04 COEUR D ALENE MINES CORP ID X X 08/09/04 COLLEGIATE PACIFIC INC DE X X X 07/26/04 COLORADO INTERSTATE GAS CO DE X X 08/10/04 COMMUNICATION INTELLIGENCE CORP DE X 08/05/04 COMPUTER SCIENCES CORP NV X 05/17/04 COORS ADOLPH CO CO X 08/10/04 CORE MOLDING TECHNOLOGIES INC DE X X 08/09/04 CORRECTIONAL PROPERTIES TRUST MD X X 08/09/04 COUNTRYWIDE FINANCIAL CORP DE X 07/30/04 CREDIT ACCEPTANCE CORPORATION MI X 08/09/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X X 08/10/04 CROSSTEX ENERGY INC DE X X 08/10/04 CROSSTEX ENERGY LP DE X X 08/10/04 CROWN INTERNATIONAL INC/FL FL X X 08/10/04 CYCLE COUNTRY ACCESSORIES CORP NV X 08/10/04 D & K HEALTHCARE RESOURCES INC DE X X 08/10/04 DEPOMED INC CA X X 08/09/04 DREYERS GRAND ICE CREAM HOLDINGS INC DE X X 08/06/04 ECOLLEGE COM DE X X 08/10/04 ECOLLEGE COM DE X 08/10/04 EL PASO CGP CO DE X X 08/10/04 EL PASO CORP/DE DE X X 08/09/04 EL PASO NATURAL GAS CO DE X X 08/10/04 EL PASO PRODUCTION HOLDING CO DE X X 08/10/04 EMPS CORP NV X X 05/26/04 AMEND EN POINTE TECHNOLOGIES INC DE X X 08/06/04 ENCHANTED VILLAGE INC DE X 08/05/04 ENDOCARE INC DE X X 08/10/04 ENERGY & ENGINE TECHNOLOGY CORP NV X X X 07/29/04 ENGLOBAL CORP NV X X 08/09/04 ENVIRO VORAXIAL TECHNOLOGY INC ID X X 08/09/04 EPIMMUNE INC DE X 08/10/04 ESCO TECHNOLOGIES INC MO X X 06/30/04 ESSEX CORPORATION VA X X 08/10/04 EXELON CORP PA X 08/05/04 FIDELITY D & D BANCORP INC PA X X 07/30/04 FINANCIAL ASSET SECURITIES CORP DE X X 08/05/04 FINANCIAL INDUSTRIES CORP TX X X 06/30/04 FINISAR CORP DE X X 08/10/04 FINISH LINE INC /DE/ DE X X 07/29/04 FOSSIL INC DE X X 08/10/04 FRANKLIN ELECTRONIC PUBLISHERS INC PA X X 08/10/04 FREDERICK COUNTY BANCORP INC MD X X 08/10/04 FTD INC DE X X 08/10/04 FUELNATION INC FL X 07/07/04 GENESIS MICROCHIP INC /DE DE X 08/04/04 GENSYM CORP DE X 08/09/04 GIANT INDUSTRIES INC DE X 08/09/04 GLOBAL MED TECHNOLOGIES INC CO X X 08/06/04 GLOBALSANTAFE CORP X 08/10/04 GRANT PARK FUTURES FUND LIMITED PARTN IL X 08/10/04 GUILFORD PHARMACEUTICALS INC DE X X 08/10/04 GUILFORD PHARMACEUTICALS INC DE X X 08/09/04 HAIGHTS CROSS COMMUNICATIONS INC DE X X 08/10/04 HANCOCK JOHN LIFE INSURANCE CO MA X X 08/06/04 HANMI FINANCIAL CORP DE X X 07/27/04 HEARUSA INC DE X 08/10/04 HESKA CORP DE X 06/30/04 HIGHLAND HOSPITALITY CORP MD X X 08/02/04 I SECTOR CORP DE X X 08/10/04 IndyMac INDX Mortgage Loan Trust 2004 X 07/26/04 INFOCUS CORP OR X X 08/09/04 INN OF THE MOUNTAIN GODS RESORTS & CA X X 08/10/04 INNOTRAC CORP GA X X 08/09/04 INTAC INTERNATIONAL INC NV X X 08/10/04 INTEGRAL SYSTEMS INC /MD/ MD X X 08/09/04 INTEGRATED ENVIRONMENTAL TECHNOLOGIES DE X X 08/05/04 INTELLIGENT SYSTEMS CORP GA X X 08/09/04 INTERLEUKIN GENETICS INC DE X 08/10/04 INTERNET AMERICA INC TX X X 08/09/04 INTERSTATE BAKERIES CORP/DE/ DE X X 08/09/04 INVESTMENT TECHNOLOGY GROUP INC DE X 08/09/04 IPAYMENT INC DE X 08/06/04 ISTA PHARMACEUTICALS INC CA X X 08/09/04 LAKES ENTERTAINMENT INC MN X X 08/10/04 LAS VEGAS SANDS INC NV X 06/30/04 LCC INTERNATIONAL INC DE X 08/09/04 LIBERTY MEDIA CORP /DE/ DE X 08/09/04 LIFE ENERGY & TECHNOLOGY HOLDINGS INC DE X X 08/10/04 LIFECORE BIOMEDICAL INC MN X X 08/10/04 LINCOLN BANCORP /IN/ IN X X 07/21/04 LIPID SCIENCES INC/ AZ X 08/09/04 LOGIC DEVICES INC CA X X 08/10/04 LORAL ORION INC DE X 08/09/04 LORAL SPACE & COMMUNICATIONS LTD D0 X 08/09/04 LSB INDUSTRIES INC DE X X 06/30/04 MADISON GAS & ELECTRIC CO WI X X 08/09/04 MANNATECH INC TX X 08/10/04 MARCHEX INC DE X X 07/27/04 MATRIXONE INC DE X X 08/04/04 MAY DEPARTMENT STORES CO DE X 08/10/04 MCDERMOTT INTERNATIONAL INC R1 X 08/09/04 MCDERMOTT INTERNATIONAL INC R1 X 08/10/04 MCDONALDS CORP DE X 08/09/04 MED GEN INC NV X 08/10/04 MED-DESIGN CORP DE X X 08/10/04 MEDIA & ENTERTAINMENT COM INC NV X X 07/16/04 MEDICAL DISCOVERIES INC UT X 08/10/04 MEMORY PHARMACEUTICALS CORP X X X 08/10/04 MERISTAR HOSPITALITY CORP MD X X 08/10/04 MERISTAR HOSPITALITY OPERATING PARTNE DE X X 08/10/04 METROPOLITAN MORTGAGE & SECURITIES CO WA X X 07/22/04 MGE ENERGY INC WI X X 08/09/04 MMI PRODUCTS INC DE X 08/06/04 Morgan Stanley Capital I Trust 2004 I DE X X 08/06/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 08/06/04 MSX INTERNATIONAL INC DE X X 08/06/04 MULTI FINELINE ELECTRONIX INC X X 08/10/04 NANO SUPERLATTICE TECHNOLOGY INC. X X 05/26/04 AMEND NAPCO SECURITY SYSTEMS INC DE X X 08/10/04 NATIONAL HEALTHCARE CORP DE X 08/09/04 NATURAL GAS SERVICES GROUP INC X X 08/04/04 NATUS MEDICAL INC DE X X 08/10/04 NAVIDEC INC CO X X 08/10/04 NEOPROBE CORP DE X X 08/10/04 NETSOL TECHNOLOGIES INC NV X 08/10/04 NEW WORLD RESTAURANT GROUP INC DE X X 08/06/04 NEWFIELD EXPLORATION CO /DE/ DE X X 08/09/04 NITTANY FINANCIAL CORP PA X X 08/09/04 NORD PACIFIC LIMITED X X 07/14/04 NORTEL NETWORKS CORP X X X 08/10/04 NORTEL NETWORKS LTD X X X 08/10/04 NORTHEAST BANCORP /ME/ ME X X X 06/30/04 NORTHERN TRUST CORP DE X X 08/09/04 NS8 CORP DE X X 01/14/04 NUMEREX CORP /PA/ PA X X 08/10/04 ONE LIBERTY PROPERTIES INC MD X 08/10/04 ONEIDA LTD NY X X 08/09/04 ORTHODONTIC CENTERS OF AMERICA INC /D DE X X 08/10/04 OSCIENT PHARMACEUTICALS CORP MA X X 08/10/04 OXIS INTERNATIONAL INC DE X X 08/06/04 PACCAR INC DE X 08/06/04 PDI INC DE X 08/09/04 PECO II INC OH X X 07/21/04 PEDIATRIC SERVICES OF AMERICA INC DE X 08/09/04 PERCEPTRON INC/MI MI X X X 08/10/04 PERRIGO CO MI X 08/10/04 PETROLEUM HELICOPTERS INC LA X X 08/10/04 PHASE FORWARD INC DE X X X 07/23/04 POLYONE CORP X X 08/05/04 PORTRAIT CORP OF AMERICA, INC. NC X X 08/06/04 PRECISION AUTO CARE INC VA X X 08/09/04 PRESIDENTIAL REALTY CORP/DE/ DE X 08/10/04 PRIDE INTERNATIONAL INC DE X X 08/09/04 PRIME GROUP REALTY TRUST MD X X 08/06/04 PROGENICS PHARMACEUTICALS INC DE X X 08/09/04 PROTEIN DESIGN LABS INC/DE DE X X 08/03/04 PSF GROUP HOLDINGS INC NC X X 08/10/04 PSYCHIATRIC SOLUTIONS INC DE X 06/01/04 AMEND QUOVADX INC DE X X 08/10/04 RAE SYSTEMS INC DE X X 05/27/04 RAYOVAC CORP WI X X 05/28/04 RELM WIRELESS CORP NV X X 08/10/04 RENTECH INC /CO/ CO X X 08/09/04 REPLIGEN CORP DE X 08/09/04 REXNORD CORP DE X X 08/10/04 ROXIO INC DE X X 08/09/04 SAFECO CORP WA X 08/04/04 SANDY SPRING BANCORP INC MD X X 08/10/04 SBS TECHNOLOGIES INC NM X 08/10/04 SCHERING PLOUGH CORP NJ X X 08/10/04 SCHOOL SPECIALTY INC WI X X 08/10/04 SEABOARD CORP /DE/ DE X X 08/10/04 SEABULK INTERNATIONAL INC DE X X 08/10/04 SEMOTUS SOLUTIONS INC NV X X 08/09/04 SENTRY TECHNOLOGY CORP X X 08/05/04 SHORE BANCSHARES INC MD X 08/06/04 SIZELER PROPERTY INVESTORS INC DE X X X 08/10/04 SMITH & WESSON HOLDING CORP NV X 08/09/04 SONIC SOLUTIONS/CA/ CA X X 08/09/04 SOUTHERN NATURAL GAS CO DE X X 08/10/04 SOUTHWEST WATER CO DE X X 08/09/04 SOYO GROUP INC NV X X 07/23/04 AMEND SPHERIX INC DE X 08/10/04 SPINNAKER EXPLORATION CO DE X 08/03/04 SPORTS INFORMATION PUBLISHING CORP CO X X X X 07/30/04 SRS LABS INC DE X X 08/10/04 STOCKERYALE INC MA X X 08/10/04 STRATAGENE CORP DE X 06/02/04 AMEND STRATS SM TRUST FOR IBM CORP SEC SERI X X 07/29/04 STRUCTURED ASSET MORT INV II INC BEAR DE X 07/23/04 STRUCTURED PRODUCTS CORP CAST STEP UP DE X X 08/02/04 STRUCTURED PRODUCTS CORP CAST STEP UP DE X X 08/01/04 STRUCTURED PRODUCTS CORP CASTSM STEP DE X X 08/01/04 STRUCTURED PRODUCTS CORP CORTS R TR F DE X X 08/01/04 STRUCTURED PRODUCTS CORP CORTS TR FOR DE X X 08/01/04 STRUCTURED PRODUCTS CORP CORTS TR FOR DE X X 08/01/04 STRUCTURED PRODUCTS CORP CORTS TR FOR DE X X 08/01/04 STRUCTURED PRODUCTS CORP CORTS TR FOR DE X X 07/31/04 STRUCTURED PRODUCTS CORP CORTS TR II DE X X 08/01/04 STRUCTURED PRODUCTS CORP CORTS TR II DE X X 08/01/04 STRUCTURED PRODUCTS CORP CORTS TR III DE X X 08/01/04 STRUCTURED PRODUCTS CORP CORTS TRUST DE X X 08/01/04 STRUCTURED PRODUCTS CORP TIERS R INFL DE X X 08/01/04 STRUCTURED PRODUCTS CORP TIERSSM CORP DE X X 08/01/04 STRUCTURED PRODUCTS CORPTIERS PRINC P DE X X 08/01/04 STRUCTURED PRODUCTS CORTS TR FOR SOUT DE X X 08/01/04 SUMMIT SECURITIES INC /ID/ ID X X 07/22/04 SUNTRUST BANKS INC GA X X 08/10/04 SUPERCONDUCTOR TECHNOLOGIES INC DE X X 08/05/04 SWANK, INC. DE X X 06/30/04 SYNNEX CORP DE X X 08/10/04 SYNTEL INC MI X X 06/10/04 AMEND TECHNICAL OLYMPIC USA INC DE X 08/09/04 TENNESSEE GAS PIPELINE CO DE X X 08/10/04 TEXAS REGIONAL BANCSHARES INC TX X X 08/10/04 THAXTON GROUP INC SC X X 07/27/04 TLC VISION CORP A6 X X X 08/09/04 TNP ENTERPRISES INC TX X X 08/06/04 TRICO MARINE SERVICES INC DE X X 08/10/04 TRIMBLE NAVIGATION LTD /CA/ CA X 08/09/04 TRUMP HOTELS & CASINO RESORTS INC DE X X X 08/09/04 U S RESTAURANT PROPERTIES INC MD X 08/09/04 ULTIMATE ELECTRONICS INC DE X 08/05/04 UNITED COMPONENTS INC DE X X 08/10/04 UNITEDHEALTH GROUP INC MN X 07/29/04 AMEND UNIVERSAL ACCESS GLOBAL HOLDINGS INC DE X X 08/04/04 UNIVERSAL CITY DEVELOPMENT PARTNERS L X 08/10/04 UROLOGIX INC MN X X 08/09/04 UTAH MEDICAL PRODUCTS INC UT X 08/10/04 V I TECHNOLOGIES INC DE X X 08/09/04 VERITAS DGC INC DE X X 08/09/04 VIA NET WORKS INC DE X 08/10/04 VIKING SYSTEMS INC NV X X 08/10/04 VIKING SYSTEMS INC NV X X 08/06/04 VION PHARMACEUTICALS INC DE X 08/10/04 VITA FOOD PRODUCTS INC NV X X 08/06/04 VOLUME SERVICES AMERICA HOLDINGS INC DE X 08/09/04 VULCAN INTERNATIONAL CORP DE X X 06/30/04 WALT DISNEY CO/ DE X 06/30/04 WARRANTECH CORP DE X 08/10/04 WHITE ELECTRONIC DESIGNS CORP ID X X X 08/10/04 WII Components, Inc. DE X X 08/10/04 WILLBROS GROUP INC R1 X 08/09/04 WORLDQUEST NETWORKS INC DE X X 08/10/04 Z TEL TECHNOLOGIES INC DE X 08/09/04 ZOLTEK COMPANIES INC DE X X 08/05/04 ALLIANCE GAMING CORP NV X 08/10/04 CASH SYSTEMS INC DE X X 08/10/04 COLLEGIATE FUNDING SERVICES INC DE X X 08/10/04 IONICS INC MA X 08/09/04 SPSS INC DE X X 08/06/04