SEC NEWS DIGEST Issue 2003-155 August 13, 2003 COMMISSION ANNOUNCEMENTS SEC STAFF RESPONDS TO FREQUENTLY ASKED QUESTIONS REGARDING AUDITOR INDEPENDENCE The Securities and Exchange Commission's Office of the Chief Accountant today provided its responses to 35 frequently asked questions regarding the application of the Commission's rules on auditor independence. On Jan. 28, 2003, the SEC released new regulations strengthening the Commission's existing requirements regarding auditor independence. See Release No. 33-8183. The staff's responses are intended to assist registrants and their audit committees, audit firms, and other market participants in the understanding of and compliance with the new regulations. The document includes the staff's responses to questions in the general areas of: * partner rotation and transition questions * other audit partner and partner rotation matters * nonaudit services * audit committee pre-approval * audit committee communications * fee disclosures * "cooling off" period * broker-dealers and investment advisers The staff's responses can be found on the Commission's Web site at http://www.sec.gov/info/accountants/ocafaqaudind080703.htm. (Press Rel. 2003-94) ENFORCEMENT PROCEEDINGS COMMISSION ANNOUNCES SETTLEMENT OF CEASE-AND-DESIST PROCEEDINGS AGAINST CONSTANTINE HAMPERS AND A. MILES NOGELO On August 12, the Commission settled public cease-and-desist proceedings against Constantine L. Hampers and A. Miles Nogelo in connection with the manipulation of earnings of W.R. Grace & Co. (Grace or the Company) and its Health Care Group segment. The proceedings were instituted on Dec. 22, 1998. Without admitting or denying the Commission's findings, Hampers and Nogelo each consented to the entry of an Order Making Findings and Imposing Cease-and-Desist Order (the Orders). The Orders find that between at least 1991 and 1995, while Hampers was CEO of Grace's chief health care subsidiary (NMC) and a Grace director, and Nogelo was CFO of NMC, Grace engaged in fraudulent conduct by using reserves to manipulate the reported quarterly and annual earnings of the Company and its Health Care Group segment. Although Grace's auditors issued unqualified opinions, the reserves were not in conformity with Generally Accepted Accounting Principles. The Orders further find that beginning in 1991, Hampers, Nogelo, and other members of NMC management, at the direction of certain former members of Grace management, deferred some of NMC's unanticipated income by increasing or establishing reserves. Thus, NMC, at the direction of Grace senior management, underreported its income in 1991 and 1992 and at various times in 1993, 1994 and 1995 underreported and overreported its income. The Orders further find that these reserves were used for profit planning and to control Grace's consolidated earnings at various times from 1991 until 1995. The Commission ordered Hampers to cease and desist from committing or causing any violation and any future violation of Section 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 13b2-1 thereunder, and from causing any violation and any future violation of Sections 13(a) and 13(b)(2) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder. The Commission ordered Nogelo to cease and desist from committing or causing any violation and any future violation of Section 13(b)(5) of the Exchange Act and Rule 13b2-1 thereunder, and from causing any violation and any future violation of Section 13(b)(2) of the Exchange Act. Grace and its former Chief Executive Officer, Chief Financial Officer, and Controller all previously consented, without admitting or denying the Commission's findings, to the entry of Orders requiring them to cease and desist from committing or causing violations and future violations of the antifraud and other provisions of the Exchange Act. See In the Matter of W.R. Grace & Co., Exchange Act Rel. No. 41578 (June 30, 1999), In the Matter of Brian Smith, Exchange Act Rel. No. 46205 (July 15, 2002), In the Matter of J.P. Bolduc, Exchange Act Rel. No. 47416 (Feb. 27, 2003), and In the Matter of Richard Sukenik, C.P.A., Exchange Act Rel. No. 47597 (March 28, 2003). Two Price-Waterhouse partners who were involved in the audits of Grace's consolidated financial statements consented, without admitting or denying the Commission's findings, to the entry of cease-and-desist orders against causing any violation and any future violation of Sections 13(a) and 13(b) of the Exchange Act and Rules 12b- 20, 13a-1 and 13a-13 thereunder. See In the Matter of Eugene Gaughan, C.P.A., Exchange Act Rel. No. 41580 (June 30, 1999), and In the Matter of Thomas Scanlon, C.P.A., Exchange Act Rel. No. 41581 (June 30, 1999). (Constantine L. Hampers, M.D. - Rel. 34-48325, AAE Rel. 1837, File No. 3- 9793; A. Miles Nogelo - Rel. 34-48326, AAE Rel. 1838, File No. 3-9793) FORMER TYCO AUDITOR PERMANENTLY BARRED FROM PRACTICING BEFORE THE COMMISSION SEC Finds PricewaterhouseCoopers Engagement Partner Recklessly Issued Fraudulent Audit Report and Engaged in Improper Professional Conduct The Commission today issued an Order instituting settled cease-and- desist proceedings and proceedings pursuant to Rule 102(e) of the Commission's Rules of Practice against Richard P. Scalzo, CPA, the PricewaterhouseCoopers LLP (PwC) engagement partner for that firm's audits of the financial statements of Tyco International Ltd. (Tyco) for Tyco's fiscal years 1997 through 2001. The Commission's Order finds that Scalzo recklessly violated the antifraud provisions of the federal securities laws and engaged in improper professional conduct. Simultaneous with the institution of the administrative proceedings, and without admitting or denying the findings contained therein, Scalzo consented to the issuance of the Commission Order, which orders him to cease and desist from violations of the antifraud provisions and permanently bars him from appearing or practicing before the Commission as an accountant. The Commission's Order finds that multiple and repeated facts provided notice to Scalzo regarding the integrity of Tyco's senior management and that Scalzo was reckless in not taking appropriate audit steps in the face of this information. By the end of the Tyco annual audit for its fiscal year ended Sept. 30, 1998, if not before, those facts were sufficient to obligate Scalzo, pursuant to generally accepted auditing standards (GAAS), to reevaluate the risk assessment of the Tyco audits and to perform additional audit procedures, including further audit testing of certain items (most notably, certain executive benefits, executive compensation, and related party transactions). Scalzo did not take sufficient steps in these regards. Accordingly, Scalzo recklessly failed to conduct the audits in accordance with GAAS. The Order, therefore, finds that Scalzo engaged in improper professional conduct. The Commission denies him the privilege of practicing before the Commission as an accountant. In addition, for each of the Tyco fiscal years from its fiscal year ended Sept. 30, 1998, through its fiscal year ended Sept. 30, 2001, PwC issued an audit report stating that PwC had conducted an audit of Tyco's financial statements "in accordance with auditing standards generally accepted in the United States of America." As the engagement partner for the PwC team auditing Tyco's financial statements, Scalzo was responsible for those statements, and, at the time those statements were made, Scalzo was reckless in not knowing that the Tyco audits had not been conducted in accordance with GAAS. Accordingly, the Commission found that Scalzo recklessly violated the antifraud provisions of the federal securities laws and ordered Scalzo to cease and desist from violations of those provisions. (Rel. 34-48328; AAE Rel. 1839; File No. 3-11212; Press Rel. 2003-95) ADMINISTRATIVE PROCEEDINGS INSTITUTED AGAINST WENDELL BELDEN AND STEVEN HUNT, FORMER PRINCIPALS OF SOUTHMARK ADVISORY, INC. AND SOUTHMARK, INC. On August 13, the Commission instituted public administrative proceedings against Wendell D. Belden, a former principal owner of Southmark Advisory, Inc., a defunct investment adviser, and Southmark, Inc., a defunct broker-dealer (collectively Southmark). On Nov. 21, 2002, Belden consented to a permanent injunction from future violations and/or aiding and abetting violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rules 10b-5 and 15b3-1 thereunder, and Sections 204, 206(1), 206(2), 206(4) and 207 of the Investment Advisers Act of 1940 and Rules 204-1(a)(2), 206(4)-4(a)(2), and 206(4)-4(c) thereunder, by the United States District Court for the Northern District of Oklahoma. [SEC v. Southmark Advisory, Inc. f/k/a Southmark of Tulsa, Inc., Southmark, Inc., and Wendell D. Belden, Civ. No. 02-CV-830-E]. The Commission alleged that from 1996 to 2002, Belden used Southmark to defraud his predominantly elderly or retired clients by misleading them about their investment options and the security of their invested principal; and by investing their money in a manner calculated to enrich himself at their expense. By way of this fraudulent scheme, Belden and others sold mutual fund shares worth at least $82,801,550, victimized at least 400 investors, and fraudulently earned at least $5 million in management fees and brokerage commissions. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the order are true, to provide Belden an opportunity to dispute the allegations, and to determine what remedial sanctions, if any, are appropriate and in the public interest. In addition, the Commission instituted and simultaneously settled public administrative proceedings against Steven L. Hunt, formerly general counsel and president of Southmark, who consented to a bar from association with an investment adviser and broker or dealer, and a bar from appearing or practicing before the Commission as an attorney for a period of three years. The Commission's order finds that between December 2001 and August 2002, Hunt filed with the Commission several amendments to Southmark's Forms ADV and Forms BD that failed to disclose material disciplinary events against Belden. For further information about the related civil proceeding against Belden, see LR-17818 (Oct. 29, 2001) and LR-17892 (Dec. 11, 2001). (William Belden - Rels. 34-48329, IA-2157, File No. 3-11213; Steven L. Hunt, Esq. - Rel. 34-48330, AAE Rel. 1840, File No. 3-11214) ADMINISTRATIVE PROCEEDINGS INSTITUTED AGAINST KEVIN KIRKPATRICK On August 13, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions against Kevin Kirkpatrick. The Commission simultaneously accepted Kirkpatrick's offer of settlement, in which he agreed to be barred from association with any broker or dealer. The Order finds that from at least January 1998 through December 2000, Kirkpatrick, 42, was a registered representative, trader and market maker associated with a registered broker-dealer called Olsen Payne and Company, which was located in Salt Lake City, Utah. The order finds that on January 14, 2002, the Commission filed a complaint in the United States District Court for the Southern District of New York, in an action captioned Securities and Exchange Commission v. Max Tanner, et al., Civil Action Number 02 CV 0306, alleging violations of the antifraud provisions of the securities laws against Kirkpatrick, in connection with trading the stock of Maid Aide, Inc. On Sept. 30, 2002, the Commission filed a separate complaint in the U.S. District Court for the District of Utah, in an action captioned Securities and Exchange Commission v. Allen Wolfson, et al., Civil Action Number 2:02 CV 1086, alleging that Kirkpatrick and one or more of his co-defendants, in order to artificially increase the stock price of Freedom Surf securities, advanced the bid price without relation to genuine market demand or worth of the company, and engaged in a series of public market purchases and sales among controlled accounts. This complaint further alleged that Kirkpatrick sold unregistered securities. Kirkpatrick was enjoined, by consent, in both actions, for violations of one or more of Sections 5(a), 5(c), 17(a) of the Securities Act of 1933, and Section 10(b) of the Exchange Act of 1934 and Rule 10b-5 thereunder. (Rel. 34-48331; File No. 3-11215) STEFAN PALATIN, FORMER CEO AND CHAIRMAN OF THE CRONOS GROUP, ENJOINED AND BARRED FROM SERVING AS AN OFFICER OR DIRECTOR OF A PUBLIC COMPANY The Commission today announced that, on July 31, 2003, Judge Colleen Kollar-Kotelly, of the U.S. District Court for the District of Columbia entered a Final Judgment of Permanent Injunction and Officer and Director Bar By Default against Stefan M. Palatin. The judgment enjoins Palatin, the former chairman and CEO of The Cronos Group, from violating the antifraud, reporting, books and records, and internal controls provisions of the Securities Act of 1933 (Section 17(a)) and the Securities Exchange Act of 1934 (Sections 10(b), 13(a), 13(b)(2)(A), 13(b)(2)(B), 13(b)(5), and Rules 10(b)(5), 12b-20, 13a-1, 13a-16, 13b2-1 and 13b2-2). The judgment also permanently bars Palatin from acting as an officer or director of a public company. In October 2002, Palatin was convicted on criminal fraud charges in Austria and received a nine year sentence based on his conduct in the interception of payments described below. The court found that Palatin, by his default, was deemed to have admitted the allegations in the Commission's complaint. The court also held that Palatin caused Cronos to misrepresent or fail to disclose a series of transactions by which he obtained more than $10 million from Cronos or from a customer of the company who owed funds to Cronos. As a consequence of Palatin's misconduct the company misrepresented or failed to disclose the transactions in the company's registration statement, public statements to shareholders, and in filings with the Commission between 1995 and 1998. Palatin also caused the transactions to be recorded inaccurately in Cronos' books and records and he made and caused to be made misrepresentations to the company's auditors. Cronos, a Luxembourg holding company with its operational headquarters in San Francisco, California, manages and owns marine cargo containers. Specifically, the court found that Palatin caused Cronos to fail to disclose that he intercepted payments between Cronos and one of its major customers (which Palatin also controlled); he caused Cronos to pay him millions of dollars in the year before its initial public offering and recorded the payments as a loan to a third party; and Palatin improperly failed to disclose that he, through another entity that he controlled, sold shares in Cronos' IPO. Following the IPO, Palatin caused Cronos to fail to disclose that it paid additional funds to him immediately after the offering. Palatin pledged collateral he did not own to secure a loan from the company and he caused the company to make misrepresentations concerning the collateral. In addition, the court found that Palatin controlled the company's disclosures and was the beneficiary of the transactions that the company misrepresented in its filings and public statements. For more information, see Litigation Release No. 16645 (Aug. 8, 2000). Previously, the Commission instituted administrative proceedings against Cronos, Axel E. Friedberg, Rudolf J. Weissenberger, Peter D. Stewart, John L. Harbor and David Chopping. In the Matter of the Cronos Group, Admin. Proc. No. 3-10096; SA Rel. No 33-7771; SEA Rel. No. 34-42139; AAE Rel. No. 1208 (November 15, 1999); In the Matter of Axel E. Friedberg and Rudolf J. Weissenberger, Admin. Proc. File No. 3-10263; Rel. 34- 43129; AAE Rel. No. 1291; In the Matter of Peter D. Stewart, C.A., John L. Harbor, C.A., and David Chopping, C.A., Admin. Proc. File No. 3- 10820; SEA Rel. No. 34-46157; AAE Rel. No. 1587 (July 2, 2002). All of these releases are available at the Commission's website at http://www.sec.gov. The Commission acknowledges the valuable assistance provided in this matter by the governmental authorities of Austria, Switzerland and the United Kingdom. [SEC v. Stefan M. Palatin, Civil Action No. 00-CV-1909 D.D.C.] (LR-18284; AAE Rel. 1841) SEC OBTAINS SEIZURE OF LUXURY YACHT TO ENFORCE $21 MILLION JUDGMENT AGAINST DEFENDANT VLADISLAV STEVEN ZUBKIS The Commission announced today that on August 12 the United States Marshal's Service seized a 75-foot luxury yacht in San Diego, California, believed to belong to defendant Vladislav Steven Zubkis, as part of the Commission's efforts to enforce a $21 million securities fraud judgment against Zubkis. On August 11, the Commission obtained an emergency order from Federal District Judge John G. Koeltl in New York, without notice to Zubkis, to seize the yacht and turn it over to a court- appointed receiver before Zubkis could remove it from United States waters. The receiver is currently holding the yacht in San Diego, pending a final determination by the Court regarding whether to permit the receiver to sell the yacht and apply the sale proceeds toward satisfaction of the Commission's judgment against Zubkis. Judge Koeltl previously held Zubkis liable for orchestrating a complex securities fraud scheme involving the use of boiler-room stock sale techniques and other egregious securities fraud violations. The Court ordered Zubkis to disgorge $21,578,731 in his illicit gains from the scheme, and permanently barred Zubkis from serving as an officer and director of a public company. Judge Koeltl previously found that, over "a period of several years, Mr. Zubkis, as head of [his corporation] Z3, knowingly orchestrated a securities fraud that netted several million dollars and from which he stood to profit personally. The misrepresentations in this case were egregious. This is, moreover, not the first time that Mr. Zubkis has been found in violation of securities related rules." In ordering the yacht seizure on August 11, Judge Koetl found that the "Commission has made a prima facie showing, and has demonstrated a sufficient basis to infer, that . . . Zubkis violated the [disgorgement] Judgment by failing to pay any portion of the $21,578,731.39 ordered disgorgement, and by continuing to serve as an officer and director of [a public company]," and that "Zubkis is the legal or equitable owner of the Yacht." In addition to ordering the yacht seizure, Judge Koeltl, at the Commission's request, froze certain "escrow accounts" also believed to be owned by Zubkis. [SEC v. Vladislav Steven Zubkis, 97 Civ. 8086 SDNY] (LR-18285) COMMISSION CHARGES FORMER HEAD OF DICOM IMAGING SYSTEMS, INC. AND FIVE FLORIDA PROMOTERS IN FRAUDLENT STOCK MANIPULATION The Commission announced that on August 13 in U.S. District Court for the Southern District of Florida, it filed suit against the former president of Dicom Imaging Systems, Inc. (OTCBB: DCIM), and five Florida stock promoters, alleging that they committed securities fraud through baseless financial projections and the stock promoters' "scalping." Scalping is the practice of recommending the purchase of a stock to the general public while selling the stock at or near the same time. The Commission's complaint also alleges that the promoters touted Dicom's stock but did not disclose all of the compensation they were to receive. The Commission's complaint names the following defendants: * David Gane, D.D.S., age 49, of White Rock, British Columbia, Canada. Gane was Dicom's president, CEO, and a member of the board of directors. Dicom was a provider of dental imaging software from 1999 to 2001 but has ceased operations. * Jeffrey D. Welsh, age 53, of Boca Raton, Florida. * Southern Financial Services, Inc. (SFS), Welsh's financial consulting firm. * Southern Waste, Inc., dba Strategic Investors Group (SIG), Welsh's financial public relations firm. * Charles T. Tamburello, age 30, of Weston, Florida. * Capital Research Group, Inc. (CRG), Tamburello's investor relations, which operates www.thesubway.com website. The Commission's complaint alleges that Dicom hired the promoters to tout Dicom's stock in return for compensation. Gane supplied the promoters with Dicom's financial projections for the next three years: $24.7 million in revenues and $19.7 million in earnings. Welsh and Tamburello each wrote investment opinions that described Dicom as an investment and set progressively higher targets for its stock price. Welsh issued his investment opinions through SFS and SIG, while Tamburello issued his through CRG. In January 2000, Dicom announced that it was restating its financial results for the third quarter of fiscal 1999 from a gain to a loss. Nevertheless, the stock promoters continued to repeat the projections in their investment opinions and set even higher targets for Dicom's stock price. In addition, Gane, who had approved the announcement about the restatement, publicly announced even higher three-year revenue projections in January 2000, $50 million and $60 million, during interviews broadcast on television and over the Internet. Dicom's stock price increased from $5.08 per share, when trading began in November 1999, to a high of $36 in March 2000. The Commission's complaint also alleges that the stock promoters failed to disclose all of the compensation and that they engaged in scalping, resulting in their receipt of over $1.1 million in trading proceeds. The Commission seeks to enjoin Gane, Welsh, SFS, SIG, Tamburello, and CRG from future violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder and to enjoin Welsh, SFS, SIG, Tamburello, and CRG from future violations of Sections 17(a) and 17(b) of the Securities Act of 1933. The Commission also seeks civil penalties against each of the defendants and disgorgement of ill-gotten gains with prejudgment interest from Welsh, SFS, SIG, Tamburello, and CRG. Finally, the Commission seeks a court order permanently barring Gane from serving as an officer or director of a public company. [SEC v. David Gane, Jeffrey D. Welsh, Southern Financial Services, Inc., Southern Waste, Inc., dba Strategic Investors Group, Charles T. Tamburello, and Capital Research Group, Inc., Civil Action No. 03-61533- CIV-SEITZ, S.D. Fla.] (LR-18286) INVESTMENT COMPANY ACT RELEASES THE MANAGERS FUNDS, ET AL. A notice has been issued giving interested persons until Sept. 8, 2003, to request a hearing on an application filed by The Managers Funds, et al. for an order under Section 6(c) of the Investment Company Act for an exemption from Section 15(a) of the Act and Rule 18f-2 under the Act. The order would amend a prior order that permits applicants to enter into and materially amend investment advisory agreements with sub- advisers without shareholder approval. (Rel. IC-26147 - August 12) PBHG FUNDS, ET AL. An order has been issued on an application filed by PBHG Funds, et al. under Section 6(c) of the Investment Company Act exempting applicants from Sections 18(f) and 21(b) of the Act, under Section 12(d)(1)(J) of the Act exempting applicants from Sections 12(d)(1)(A) and (B) of the Act, under Sections 6(c) and 17(b) of the Act exempting applicants from Section 17(a) of the Act, and under Section 17(d) of the Act and Rule 17d-1 under the Act permitting certain joint transactions. The order permits certain registered open-end management investment companies to participate in a joint lending and borrowing facility. (Rel. IC-26148 - August 12) HOLDING COMPANY ACT RELEASES KEYSPAN ENERGY CANADA PARTNERSHIP, ET AL. An order has been issued authorizing a proposal by KeySpan Energy Canada Partnership (KECP) and KeySpan Energy Facilities Limited (KEFL), nonutility subsidiaries of KeySpan Corporation, a registered public- utility holding company. KEFL is authorized to acquire 4.5% of the voting securities of Rimbey Pipe Line Co. Ltd., in partial consideration for KECP's agreement to amend certain terms of a natural gas liquids purchase and sale agreement. (Rel. 35-27710) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-CSE-2003-08) filed by the Cincinnati Stock Exchange relating to its schedule of fees has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the notice in the Federal Register is expected during the week of August 11. (Rel. 34-48295) ORDER GRANTING SUMMARY EFFECTIVENESS OF REQUEST FOR PLAN EXTENSION A request to extend the effectiveness of the Joint Self-Regulatory Organization Plan Governing the Collection, Consolidation and Dissemination of Quotation and Transaction Information for Nasdaq-Listed Securities Traded on Exchanges on an Unlisted Trading Privilege Basis (File No. S7-24-89) ("Nasdaq UTP Plan" or "Plan") has been granted summary effectiveness by the Commission. Publication of order is expected in the Federal Register during the week of August 18. (Rel. 34- 48318) 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 PRINT DATA CORP, 28 GLANA DR, HAWTHORNE, NJ, 02506, 2012380056 - 300,000 ($61,500.00) Equity, (File 333-107860 - Aug. 12) (BR. 04) SB-2 TEXEN OIL & GAS INC, 10603 GRANT ROAD, SUITE 209, HOUSTON, TX, 77070, (832) 237-6053 - 17,927,714 ($17,300,244.01) Equity, (File 333-107861 - Aug. 12) (BR. 04) S-8 CATAPULT COMMUNICATIONS CORP, 160 SOUTH WHISMAN ROAD, MOUNTAIN VIEW, CA, 94041, 1,000,000 ($11,880,000.00) Equity, (File 333-107863 - Aug. 12) (BR. 03) S-8 ARIBA INC, 6509306200 - 0 ($38,067,106.62) Equity, (File 333-107864 - Aug. 12) (BR. 03) S-3 IRVINE SENSORS CORP/DE/, 3001 REDHILL AVE, COSTA MESA, CA, 92626, 7145498211 - 1,002,500 ($1,553,875.00) Equity, (File 333-107865 - Aug. 12) (BR. 36) S-8 GOODRICH CORP, 4 COLISEUM CENTRE, 2730 WEST TYVOLA ROAD, CHARLOTTE, NC, 28217, 7044237000 - 3,000,000 ($64,590,000.00) Equity, (File 333-107866 - Aug. 12) (BR. 05) S-8 GOODRICH CORP, 4 COLISEUM CENTRE, 2730 WEST TYVOLA ROAD, CHARLOTTE, NC, 28217, 7044237000 - 1,000,000 ($21,530,000.00) Equity, (File 333-107867 - Aug. 12) (BR. 05) S-8 GOODRICH CORP, 4 COLISEUM CENTRE, 2730 WEST TYVOLA ROAD, CHARLOTTE, NC, 28217, 7044237000 - 500,000 ($10,765,000.00) Equity, (File 333-107868 - Aug. 12) (BR. 05) S-8 IMPAX LABORATORIES INC, 30831 HAYWARD AVE, HAYWARD, CA, 94544, 2152892220 - 1,734,616 ($1,300,962.00) Equity, (File 333-107869 - Aug. 12) (BR. 01) S-8 TRANSACT TECHNOLOGIES INC, 7 LASER LANE, WALLINGFORD, CT, 06492, 2032691198 - 0 ($1,369,500.00) Equity, (File 333-107870 - Aug. 12) (BR. 03) S-8 AIRGAS INC, 259 N. RADNOR-CHESTER ROAD, SUITE 100, RADNOR, PA, 19087, 6106875253 - 1,500,000 ($27,720,000.00) Equity, (File 333-107872 - Aug. 12) (BR. 06) S-8 ALPHARMA INC, ONE EXECUTIVE DR, P O BOX 1399, FORT LEE, NJ, 07024, 2019477774 - 4,750,000 ($89,418,750.00) Equity, (File 333-107873 - Aug. 12) (BR. 01) S-8 YANKEE CANDLE CO INC, 16 YANKEE CANDLE WAY, SOUTH DEERFIELD, MA, 01373, 413-665-8306 - 223,851 ($1,623,151.00) Equity, (File 333-107874 - Aug. 12) (BR. 06) S-8 SOMANETICS CORP, 1653 E MAPLE ROAD, TROY, MI, 48083, 2486893050 - 0 ($2,174,000.00) Equity, (File 333-107875 - Aug. 12) (BR. 36) N-2 CITIGROUP ALTERNATIVE INVESTMENTS MULTI ADV HEDGE FU POR LLC, 388 GREENWICH ST 16TH FLOOR, NEW YORK, NY, 10013, 2128164999 - 200,000 ($200,000,000.00) Equity, (File 333-107876 - Aug. 12) (BR. 22) SB-2 MIV THERAPEUTICS INC, 1-8765 ASH STREET, VANCOUVER BC CANADA, A1, V6P 6T3, 2,250,000 ($810,000.00) Equity, (File 333-107878 - Aug. 12) (BR. 36) S-8 NETTEL HOLDINGS INC, 2500 COLUMBIA HOUSE, BOULEVARD, VANCOUVER, WA, 98661, 360-696-3412 - 1,500,000 ($765,000.00) Equity, (File 333-107879 - Aug. 12) (BR. 07) S-3 INTRAWARE INC, 25 ORINDA WAY, ORINDA, CA, 94563, 9254468729 - 0 ($6,493,902.47) Equity, (File 333-107881 - Aug. 12) (BR. 08) S-8 BROADCOM CORP, 16215 ALTON PARKWAY, IRVINE, CA, 92618, 9494508700 - 26,195,686 ($524,175,676.86) Equity, (File 333-107882 - Aug. 12) (BR. 36) S-8 WAVERIDER COMMUNICATIONS INC, 255 CONSUMERS ROAD SUITE 500, TORONTO, ONTARIO CANADA, A6, M2J 1R4, 4165023200 - 6,000,000 ($1,500,000.00) Equity, (File 333-107883 - Aug. 12) (BR. 37) S-8 FINISAR CORP, 1308 MOFFETT PARK DR, SUNNYVALE, CA, 94089, 4085481000 - 11,224,824 ($18,670,204.32) Equity, (File 333-107884 - Aug. 12) (BR. 36) S-2 WAVERIDER COMMUNICATIONS INC, 255 CONSUMERS ROAD SUITE 500, TORONTO, ONTARIO CANADA, A6, M2J 1R4, 4165023200 - 18,836,789 ($4,709,198.00) Equity, (File 333-107885 - Aug. 12) (BR. 37) S-8 TASTY FRIES INC, 650 SENTRY PKWY STE ONE, BLUE BELL, PA, 19422, 6109412109 - 900,000 ($189,000.00) Equity, (File 333-107886 - Aug. 12) (BR. 04) F-6 LIBERTY INTERNATIONAL PLC, 50,000,000 ($2,500,000.00) ADRs/ADSs, (File 333-107887 - Aug. 12) (BR. ) S-8 NEOSE TECHNOLOGIES INC, 102 WITMER RD, HORSHAM, PA, 19044, 2154415890 - 858,000 ($7,438,860.00) Equity, (File 333-107888 - Aug. 12) (BR. 01) S-8 PACIFICARE HEALTH SYSTEMS INC /DE/, 3120 LAKE CENTER DRIVE, SANTA ANA, CA, 92704, 7148255200 - 750,066 ($35,898,158.76) Equity, (File 333-107889 - Aug. 12) (BR. 01) S-8 GENEMAX CORP, 7753323325 - 500,000 ($500,000.00) Equity, (File 333-107890 - Aug. 12) (BR. 08) S-3 PACIFICARE HEALTH SYSTEMS INC /DE/, 3120 LAKE CENTER DRIVE, SANTA ANA, CA, 92704, 7148255200 - 0 ($600,000,000.00) Unallocated (Universal) Shelf, (File 333-107891 - Aug. 12) (BR. 01) SB-2 CENTENNIAL SEPCIALTY FOODS CORP, 0 ($9,842,510.00) Equity, (File 333-107892 - Aug. 12) (BR. ) S-8 PINNACLE SYSTEMS INC, 280 N BERNARDO AVE, MOUNTAIN VIEW, CA, 94043, 6502371600 - 0 ($50,292,000.00) Equity, (File 333-107893 - Aug. 12) (BR. 36) S-4 NEW WORLD RESTAURANT GROUP INC, 246 INDUSTRIAL WAY WEST, C/O NEW WORLD HOLDINGS, EATONTOWN, NJ, 07724, 7325440155 - 0 ($160,000,000.00) Other, (File 333-107894 - Aug. 12) (BR. 05) S-8 ON SEMICONDUCTOR CORP, 5005 EAST MCDOWELL ROAD, PHOENIX, AZ, 85008, 6022446600 - 0 ($7,000,000.00) Other, (File 333-107895 - Aug. 12) (BR. 36) S-8 ON SEMICONDUCTOR CORP, 5005 EAST MCDOWELL ROAD, PHOENIX, AZ, 85008, 6022446600 - 16,000,000 ($52,320,000.00) Equity, (File 333-107896 - Aug. 12) (BR. 36) S-4 HERITAGE OAKS BANCORP, 545 12TH ST, PASO ROBLES, CA, 93446, 8052395200 - 0 ($8,204,500.00) Equity, (File 333-107898 - Aug. 12) (BR. 07) S-8 ATMEL CORP, 2325 ORCHARD PKWY, SAN JOSE, CA, 95131, 4084410311 - 0 ($104,000,000.00) Equity, (File 333-107899 - Aug. 12) (BR. 36) S-4 GEORGIA PACIFIC CORP, 133 PEACHTREE ST NE, 41ST FL, ATLANTA, GA, 30303, 4046524000 - 500,000,000 ($500,000,000.00) Non-Convertible Debt, (File 333-107900 - Aug. 12) (BR. 04) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. The following companies have filed 8-K reports for the date indicated and/or amendments to 8-K reports previously filed, responding to the item(s) of the form specified. 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE 1 2 3 4 5 6 7 8 9 DATE COMMENT ------------------------------------------------------------------------------- -- 24/7 REAL MEDIA INC DE X X 08/12/03 3D SYSTEMS CORP DE X 08/12/03 ABERCROMBIE & FITCH CO /DE/ DE X 08/12/03 ACCESS PHARMACEUTICALS INC DE X 08/12/03 ADVANCED MARKETING SERVICES INC DE 07/23/03 AGILE SOFTWARE CORP DE X X 08/11/03 AIR METHODS CORP DE X 08/12/03 ALICO INC FL X 08/12/03 ALLIANCE CAPITAL MANAGEMENT HOLDING L DE X X 08/12/03 ALLIANCE CAPITAL MANAGEMENT L P DE X X 08/12/03 AMCON DISTRIBUTING CO DE X 08/11/03 AMERICAN TIRE DISTRIBUTORS INC DE X 08/12/03 ANAREN INC NY X 08/12/03 ANNALY MORTGAGE MANAGEMENT INC MD X X 08/12/03 APPLIED MATERIALS INC /DE DC X 08/12/03 AQUILA INC DE X 08/12/03 ARADIGM CORP CA X X 08/06/03 ARENA PHARMACEUTICALS INC DE X 08/12/03 ARGENT SEC INC ASSET BACKED PAS THR C X X 07/10/03 ASSOCIATED BANC-CORP WI X 07/23/03 ASSOCIATED BANC-CORP WI 06/30/03 AUGUST TECHNOLOGY CORP MN X X 04/15/03 AMEND AULT INC MN 08/11/03 AVANIR PHARMACEUTICALS CA X 08/12/03 AVAYA INC DE X 08/12/03 AVITAR INC /DE/ DE X 08/08/03 BAY VIEW TRANSACTION CORP X X 08/11/03 BAYVIEW FINANCIAL SECURITIES CO LLC DE X 07/30/03 BEAR STEARNS ARM TRUST MORT PASS THR DE X 07/31/03 BELL INDUSTRIES INC /NEW/ CA 08/05/03 BELL MICROPRODUCTS INC CA X X 08/12/03 BION ENVIRONMENTAL TECHNOLOGIES INC CO X X 06/09/03 BLACKHAWK BANCORP INC WI X 08/08/03 BOTTOMLINE TECHNOLOGIES INC /DE/ DE 08/12/03 BOYKIN LODGING CO OH X 08/12/03 BRINKER INTERNATIONAL INC DE X 08/06/03 BROADCOM CORP CA X 08/08/03 BROOKE CORP KS X X 08/12/03 BROOKSTONE INC DE X 08/06/03 CALLON PETROLEUM CO DE X 08/11/03 CAP ROCK ENERGY CORP X 08/12/03 CAPITAL AUTO RECEIVABLES INC DE X X 08/11/03 CAPITAL ONE AUTO FINANCE TRUST 2003-A DE X X 08/12/03 CAPITAL ONE MASTER TRUST NY X X 08/11/03 CAPITAL ONE MASTER TRUST NY X X 08/12/03 AMEND CAPITAL ONE MULTI ASSET EXECUTION TRU DE X X 08/11/03 CAPITAL ONE PRIME AUTO RECEIVABLES TR DE X X 08/12/03 CAVALIER HOMES INC DE X 06/28/03 CENTRAL VERMONT PUBLIC SERVICE CORP VT X 08/12/03 CHAMPIONSHIP AUTO RACING TEAMS INC DE X 08/11/03 CHART INDUSTRIES INC DE X X 08/05/03 CHARTER MUNICIPAL MORTGAGE ACCEPTANCE DE X 08/12/03 CHINA NETTV HOLDINGS INC NV X X 08/11/03 AMEND CITADEL SECURITY SOFTWARE INC DE X 08/12/03 CITICORP MORTGAGE SECURITIES INC DE X X 08/12/03 CITIZENS COMMUNICATIONS CO DE X X 08/12/03 CLECO CORP LA 08/11/03 AMEND CLOROX CO /DE/ DE X 08/11/03 COMMUNITY BANCSHARES INC /DE/ DE X X 08/07/03 COMPUTER SCIENCES CORP NV 08/12/03 COURIER CORP MA X 08/12/03 CSFB HOME EQUITY PASS THROUGH CERTS S DE X X 07/25/02 CSFB MORTGAGE BACKED PASS THR CERTS S DE X X 07/25/03 CSFB MORTGAGE SEC CORP HM EQU PASS TH DE X X 07/25/02 CYBERGUARD CORP FL X 08/12/03 DADE BEHRING HOLDINGS INC DE X 08/11/03 DARLING INTERNATIONAL INC DE X 06/28/03 DDS TECHNOLOGIES USA INC NV X 08/12/03 AMEND DEERE & CO DE X X 07/31/03 DEERE JOHN CAPITAL CORP DE X X 07/31/03 DELIA S CORP DE X 08/07/03 DELPHAX TECHNOLOGIES INC MN X X 08/12/03 DELTA APPAREL INC GA X X 08/12/03 DENBURY RESOURCES INC DE X X 08/12/03 DENDRITE INTERNATIONAL INC NJ X 08/12/03 DEVCON INTERNATIONAL CORP FL X 08/12/03 DEX MEDIA EAST LLC DE X X 08/11/03 DOT HILL SYSTEMS CORP NY X X 08/12/03 DQE INC PA X 08/11/03 DREXLER TECHNOLOGY CORP DE X 08/12/03 DYNEGY HOLDINGS INC DE X X 08/11/03 DYNEGY INC /IL/ IL X X 08/11/03 DYNEGY INC /IL/ IL X X 08/11/03 E DEAL NET INC NV X X 08/12/03 EGL INC TX X 08/12/03 ELCOM INTERNATIONAL INC DE X X 08/08/03 ELECTRO RENT CORP CA 08/11/03 EMC INSURANCE GROUP INC IA X 08/12/03 EMERSON RADIO CORP DE X 08/12/03 ENERGY WEST INC MT X X 08/12/03 ENGAGE INC DE X X 08/04/03 EPIC FINANCIAL CORP NV X 08/11/03 ESCO TECHNOLOGIES INC MO X X 08/12/03 FAIRPOINT COMMUNICATIONS INC DE X 08/11/03 FARM FISH INC MS X X 02/14/03 FEDERAL AGRICULTURAL MORTGAGE CORP X 08/12/03 FIBERMARK INC DE X 06/30/03 FIREARMS TRAINING SYSTEMS INC DE X 08/12/03 FIRST CANADIAN AMERICAN HOLDING CORP DE X X X 07/30/03 FIRST COMMONWEALTH FINANCIAL CORP /PA PA X X 08/08/03 FIRST HORIZON ASSET SECURITIES INC DE X X 07/30/03 FIRST HORIZON PHARMACEUTICAL CORP DE X X 08/12/03 FLIGHT SAFETY TECHNOLOGIES INC NV X 08/12/03 FOSSIL INC DE X 08/12/03 FOSTER WHEELER LTD D0 X X 08/07/03 FRANKLIN RECEIVABLES AUTO TRUST 2003- DE X 08/12/03 FRISBY TECHNOLOGIES INC DE X X 07/25/03 G REIT INC VA X X X 07/31/03 G&K SERVICES INC MN X 08/12/03 GENAERA CORP DE X X 08/11/03 GENAERA CORP DE X 08/12/03 GENESIS ENERGY LP DE X X 08/11/03 GIANT INDUSTRIES INC DE 08/12/03 GLOBAL PAYMENTS INC GA X X 08/11/03 GREENWICH CAPITAL COMMERCIAL FUND COR X 08/01/03 HAMMONS JOHN Q HOTELS INC DE X 08/12/03 HAMMONS JOHN Q HOTELS LP DE X 08/12/03 HEALTH CARE PROPERTY INVESTORS INC MD 08/06/03 HEALTHSOUTH CORP DE X X 08/12/03 HOLLIS EDEN PHARMACEUTICALS INC /DE/ DE X X 08/11/03 HOLLYWOOD MEDIA CORP FL X 08/12/03 HOT TOPIC INC /CA/ CA X X 08/12/03 HRPT PROPERTIES TRUST MD X 08/07/03 HUMBOLDT BANCORP CA X X 08/11/03 ILLINOIS POWER CO IL X X 08/11/03 IMPERIAL INDUSTRIES INC DE X 08/12/03 INDEVUS PHARMACEUTICALS INC DE X 08/12/03 INNKEEPERS USA TRUST/FL MD X X 08/11/03 INNKEEPERS USA TRUST/FL MD X 08/12/03 INNODATA CORP DE X X 08/12/03 INTEGRAL SYSTEMS INC /MD/ MD X 08/12/03 INTELLIGROUP INC NJ X X 08/07/03 INTERNATIONAL BANCSHARES CORP TX 08/12/03 INTERNATIONAL REMOTE IMAGING SYSTEMS DE 08/12/03 INTERPUBLIC GROUP OF COMPANIES INC DE X X 08/12/03 INTROGEN THERAPEUTICS INC X 08/12/03 INTRUSION INC DE X 08/11/03 ITEC ENVIRONMENTAL GROUP INC DE X 08/07/03 JACOBS ENTERTAINMENT INC DE X 08/12/03 JAVA JUICE NET NV X X X X 08/08/03 KFX INC DE X 08/12/03 KINETIC CONCEPTS INC /TX/ TX X 08/11/03 KLEVER MARKETING INC DE X X 08/08/03 LA JOLLA PHARMACEUTICAL CO DE X X 08/07/03 LANDEC CORP \CA\ CA X 08/12/03 LASER PACIFIC MEDIA CORP DE 08/12/03 LEHMAN ABS CORP DE X 08/12/03 LEUCADIA NATIONAL CORP NY X X 08/12/03 LEXENT INC DE X X 08/07/03 LIFECORE BIOMEDICAL INC MN X 08/12/03 LIGHTPATH TECHNOLOGIES INC DE X 08/12/03 MACE SECURITY INTERNATIONAL INC DE X 08/12/03 MASTEC INC FL X 08/12/03 MATRIX BANCORP INC CO X 08/12/03 MATRIX SERVICE CO DE X 08/07/03 MAXIM INTEGRATED PRODUCTS INC DE X 08/12/03 MAXUS REALTY TRUST INC MO X 05/29/03 AMEND MAY DEPARTMENT STORES CO DE 08/12/03 MB SOFTWARE CORP CO X 03/19/03 MCDERMOTT INTERNATIONAL INC R1 08/12/03 MEADOWBROOK INSURANCE GROUP INC MI X X 08/07/03 MEDCO HEALTH SOLUTIONS INC DE X 08/08/03 MEDIX RESOURCES INC CO X 08/11/03 MEDTRONIC INC MN X X 08/12/03 MERRIMAC INDUSTRIES INC DE X 08/12/03 METRETEK TECHNOLOGIES INC DE X 08/12/03 MICRON ENVIRO SYSTEMS INC NV X 08/12/03 MICROVISION INC WA X X 08/12/03 MILLS CORP DE X X 06/30/03 AMEND MISSION RESOURCES CORP DE X X 08/07/03 MOLINA HEALTHCARE INC DE X 08/11/03 MONRO MUFFLER BRAKE INC NY X X 06/27/03 AMEND MONTGOMERY REALTY GROUP INC NV X X 07/25/03 MOSSIMO INC DE X X 08/12/03 NARA BANCORP INC DE X X 08/11/03 NATIONAL MEDICAL HEALTH CARD SYSTEMS NY X 08/01/03 NATIONAL VISION INC GA 08/12/03 NCO PORTFOLIO MANAGEMENT INC DE X X 08/12/03 NEW WORLD PASTA CO DE X X 08/12/03 NORTH VALLEY BANCORP CA X X 07/28/03 NOTIFY TECHNOLOGY CORP CA X 08/08/03 NPS PHARMACEUTICALS INC DE 08/12/03 NTL INC DE X 08/12/03 NUEVO ENERGY CO DE X 08/12/03 NUVELO INC NV X 07/31/03 NVR INC VA X X 08/12/03 OAO TECHNOLOGY SOLUTIONS INC DE X X 08/12/03 OAO TECHNOLOGY SOLUTIONS INC DE X 08/12/03 OBAN MINING INC NV X X 07/30/03 OCEANEERING INTERNATIONAL INC DE X 08/11/03 OFFICEMAX INC /OH/ OH X X 08/12/03 ON2 TECHNOLOGIES INC CO X X 06/21/03 AMEND ONE LIBERTY PROPERTIES INC MD X 08/12/03 OPTICARE HEALTH SYSTEMS INC DE X 08/12/03 ORTHOVITA INC X 08/11/03 OSI PHARMACEUTICALS INC DE X 08/11/03 OVERLAND STORAGE INC CA X 08/12/03 OVERSEAS SHIPHOLDING GROUP INC DE X 08/07/03 P&F INDUSTRIES INC DE X 08/12/03 PAC-WEST TELECOMM INC X 08/11/03 PACIFIC NORTHWEST BANCORP WA X X 08/12/03 PACIFICORP /OR/ OR X 08/12/03 PALOMAR ENTERPRISES INC NV X X 08/11/03 PANHANDLE EASTERN PIPE LINE CO DE X 08/07/03 PEDIATRIC SERVICES OF AMERICA INC DE 08/12/03 PENNSYLVANIA REAL ESTATE INVESTMENT T PA X 06/27/03 PERCEPTRON INC/MI MI X 08/12/03 PETMED EXPRESS INC FL X X 08/12/03 PHOENIX FOOTWEAR GROUP INC DE X X 08/11/03 PILGRIMS PRIDE CORP DE X X 08/11/03 PLAINS RESOURCES INC DE X X 08/12/03 PLANVISTA CORP DE X 08/12/03 PRIMUS KNOWLEDGE SOLUTIONS INC WA X 08/12/03 PSF GROUP HOLDINGS INC NC X X 06/28/03 PTEK HOLDINGS INC GA X 08/12/03 QLT INC/BC A1 X X 08/12/03 RBS GLOBAL INC DE 08/11/03 RCN CORP /DE/ DE X X 08/11/03 REEF GLOBAL ENERGY I LP NV X X 03/01/03 RELIABILITY INC TX X 08/12/03 RELIANT RESOURCES INC DE X X X 08/12/03 RENTRAK CORP OR X 06/30/03 RESIDENTIAL ACCREDIT LOANS INC DE X X 08/11/03 RESIDENTIAL ACCREDIT LOANS INC DE X X 08/11/03 RESIDENTIAL ASSET SECURITIES CORP DE X X 08/11/03 REUNION INDUSTRIES INC DE X 07/31/03 AMEND REXNORD CORP DE 08/11/03 ROYAL GOLD INC DE X 08/12/03 SBA COMMUNICATIONS CORP FL X 08/11/03 SBS TECHNOLOGIES INC NM X X 08/12/03 SCHERING PLOUGH CORP NJ X X 08/11/03 SCHOOL SPECIALTY INC WI X 08/12/03 SCIENTIFIC TECHNOLOGIES INC OR 08/08/03 SECURE BLUE INC NV X 07/14/03 SENIOR SUBORDINATE PASS THROUGH CERT TN X 07/25/03 SENIOR SUBORDINATE PASS THROUGH CERT TN X 06/25/03 AMEND SHIRE PHARMACEUTICALS GROUP PLC X X 08/12/03 SICOR INC DE X X 08/12/03 SIERRA PACIFIC RESOURCES /NV/ NV X X 08/08/03 SIERRA PACIFIC RESOURCES /NV/ NV X X 08/11/03 SIGMA ALDRICH CORP DE X 08/12/03 SILICON VALLEY BANCSHARES DE X X 08/12/03 SIX FLAGS INC DE X 08/12/03 SLM FUNDING LLC DE X X 08/07/03 SOS STAFFING SERVICES INC UT X 06/30/03 SOUTHERN UNION CO DE X 08/12/03 SOUTHWEST WATER CO DE 08/12/03 SPAR GROUP INC DE X 08/11/03 SPATIALIZER AUDIO LABORATORIES INC DE X X 08/12/03 SPECTRASITE INC DE X 08/11/03 SPECTRX INC DE X X 08/12/03 SPIEGEL INC DE X X 06/28/03 SPORT SUPPLY GROUP INC DE X 08/12/03 SRS LABS INC DE X 08/12/03 STAKE TECHNOLOGY LTD X X 08/12/03 STERION INC MN X X 06/30/03 SUPERIOR ENERGY SERVICES INC DE X X 08/11/03 SWANK INC DE X X 06/30/03 TEAM HEALTH INC TN X 08/11/03 TELEFLEX INC DE X X 08/12/03 TEXEN OIL & GAS INC NV X X X 08/12/03 TITAN PHARMACEUTICALS INC DE X X 08/11/03 TJX COMPANIES INC /DE/ DE X 08/12/03 TRACK DATA CORP DE X 08/12/03 TRANSWESTERN PUBLISHING CO LLC DE X 08/12/03 TRIAD AUTOMOBILE RECEIVABLES TRUST 2 CA X X 08/12/03 TRIAD AUTOMOBILE RECEIVABLES TRUST 20 DE X X 08/12/03 TRIAD INDUSTRIES INC NV X X 06/30/03 ULTIMATE ELECTRONICS INC DE X 08/07/03 US CONCRETE INC DE X 08/12/03 VALERO ENERGY CORP/TX DE X 07/01/03 AMEND VALLEY FORGE SCIENTIFIC CORP PA X X 08/12/03 VALLEY NATIONAL GASES INC WV X 08/11/03 VASCO DATA SECURITY INTERNATIONAL INC DE X X 07/15/03 VCAMPUS CORP DE X 08/11/03 VIROPHARMA INC DE X X 08/08/03 VITALSTREAM HOLDINGS INC NV X 06/30/03 WADDELL & REED FINANCIAL INC DE 07/30/03 AMEND WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 08/12/03 WASTE INDUSTRIES USA INC NC X X 08/11/03 WAVE SYSTEMS CORP DE X X 08/11/03 WEBMD CORP /NEW/ DE 08/05/03 WESTERN GAS RESOURCES INC DE X X 08/12/03 WHEELING ISLAND GAMING INC DE X X 08/12/03 WILLIAMS COMPANIES INC DE X X 08/12/03 WILLIAMS ENERGY PARTNERS L P DE X X 08/12/03 WILSHIRE FINANCIAL SERVICES GROUP INC DE X X 08/11/03 WOODWORKERS WAREHOUSE INC DE X X 08/11/03 WORLD FINANCIAL NETWORK CREDIT CARD M NY X X 08/12/03 XYBERNAUT CORP DE X 07/11/03 YOUNG BROADCASTING INC /DE/ DE 08/12/03 Z TEL TECHNOLOGIES INC DE 08/07/03