SEC NEWS DIGEST Issue 2003-157 August 15, 2003 ENFORCEMENT PROCEEDINGS GARY ATNIP SUSPENDED FROM PRACTICING BEFORE THE COMMISSION AS AN ACCOUNTANT On August 14, the Commission issued an Order of Suspension Pursuant to Rule 102(e) of the Commission's Rules of Practice (Order) against Gary L. Atnip, a certified public accountant licensed to practice in the State of Tennessee. The Order suspends Atnip forthwith from appearing or practicing before the Commission based on his criminal conviction. In the Order, the Commission finds that on June 19, 2003, a judgment of conviction was entered against Atnip in United States v. Gary L. Atnip, 3:99CR235 (EBB), in the U.S. District Court for the District of Connecticut, finding him guilty of one count of money laundering in violation of 18 U.S.C. 1962(d) and one count of racketeering in violation of 18 U.S.C. 1956(a)(2). Atnip's conviction resulted from his participation in Martin Frankel's looting of the assets of Franklin America Corporation, a public holding company. As a result of this conviction, Atnip was sentenced to 121 months imprisonment in a federal penitentiary and ordered to pay restitution in the amount of $208 million. (Rel. 34-48341; AAE Rel. 1843; File No. 3-11219) FINDINGS MADE AND SANCTIONS IMPOSED AGAINST RANDALL JORDAN On August 14, the Commission has issued an Order Instituting Public Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions against Randall Jordan (Order). The Order finds that between approximately February and July 2000, Jordan participated in an offering of common stock of eComprar Network, Inc. (eComprar), which was a penny stock. The Order further finds that on Sept. 26, 2002, a Judgment of Permanent Injunction and Other Relief was entered against Jordan, by his consent, permanently enjoining him from violating Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The Commission's complaint in the civil action alleged that Jordan and others violated the securities laws by disseminating false and misleading information regarding the stock of eComprar. Jordan submitted, and the Commission accepted, an Offer of Settlement whereby Jordan consented to the entry of the Order, without admitting or denying the findings contained therein except as to jurisdiction and the entry of the permanent injunction against him. The Commission, based upon the findings and the Offer of Settlement, barred Jordan from participating in any offering of a penny stock, including acting as a promoter, finder, consultant, agent, or other person who engages in activities with a broker, dealer, or issuer for purposes of the issuance or trading in any penny stock, or inducing or attempting to induce the purchase or sale of any penny stock. (Rel. 34-48346; File No. 3-11220) PROCEEDINGS INSTITUTED AGAINST CYRUS INDUSTRIES, INC. On August 14, the Commission instituted administrative proceedings against Cyrus Industries, Inc., a Nevada corporation headquartered in Huntington Beach, California, seeking to suspend or revoke the registration of Cyrus's common stock. The Commission Order instituting the proceedings alleges that the registrant failed to comply with the reporting provisions of the federal securities laws by failing to file mandatory annual and quarterly reports. An administrative law judge will schedule a hearing to determine whether the allegations are true and whether to suspend or revoke the registration of the stock of the entities. (Rel. 34-48348; File No. 3-11221) FINDINGS MADE AND SANCTIONS IMPOSED AGAINST JEFFREY CHANDLER On August 14, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions against Jeffrey D. Chandler (Order). The Order finds that between approximately February and July 2000, Chandler participated in an offering of common stock of eComprar Network, Inc. (eComprar), which was a penny stock. The Order further finds that on Nov. 7, 2002, a Judgment of Permanent Injunction and Other Relief was entered against Chandler, by his consent, permanently enjoining him from violating Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The Commission's complaint in the civil action alleged that Chandler and others violated the securities laws by disseminating false and misleading information regarding the stock of eComprar. Chandler submitted, and the Commission accepted, an Offer of Settlement whereby Chandler consented to the entry of the Order, without admitting or denying the findings contained therein except as to jurisdiction and the entry of the permanent injunction against him. The Commission, based upon the findings and the Offer of Settlement, barred Chandler from participating in any offering of a penny stock, including acting as a promoter, finder, consultant, agent, or other person who engages in activities with a broker, dealer, or issuer for purposes of the issuance or trading in any penny stock, or inducing or attempting to induce the purchase or sale of any penny stock. (Rel. 34-48349; File No. 3-11222) SEC COMMENCES SUBPOENA ENFORCEMENT ACTION AGAINST R.J. REYNOLDS TOBACCO HOLDINGS, INC. The Commission commenced a subpoena enforcement action today against R.J. Reynolds Tobacco Holdings, Inc. (RJR) in the U.S. District Court for the District of Columbia. The Commission alleges that, on July 3, 2003, the staff issued a subpoena to RJR in connection with a Formal Order authorizing the staff to conduct an investigation into whether RJR has violated, is violating or is about to violate various provisions of the federal securities laws. The subpoena required RJR to produce (i) documents that quantify RJR's litigation fees and expenses on a monthly, quarterly and annual basis for each tobacco-related litigation; (ii) documents that concern the effect of such fees and expenses on various measures of RJR's financial condition; and (iii) documents that reflect the consideration given to RJR's disclosure of such information. RJR produced a mere 6 documents in response to the subpoena, in addition to 5 documents it had produced earlier on a voluntary basis. None of the documents produced contain quantitative fee and expense data. None of the documents reflect the impact of such data on RJR's financial condition. RJR informed the Commission that it is withholding additional responsive documents on grounds of the attorney-client privilege and work product doctrine. RJR also informed the Commission that it believes its litigation fee and expense data is commercially sensitive and thus should not be produced absent the entry of a confidentiality agreement which would restrict the Commission's use of RJR's documents during its investigation, and subsequently, and would prohibit the Commission from coordinating its investigation with other law enforcement agencies. Pursuant to its Application, the Commission is seeking an Order directing RJR to show cause why it should not be ordered by the Court to produce documents and provide testimony pursuant to the Commission's subpoena and an Order requiring RJR to comply fully with the Commission's subpoena. [SEC v. R.J. Reynolds Tobacco Holdings, Inc., Misc. No. 1:03MS01651 (JDB) D.D.C.] (LR-18288) COMMISSION SUES BARRED BROKER FOR UNLAWFULLY ASSOCIATING WITH A BEVERLY HILLS BROKERAGE FIRM AND OTHERS FOR ASSISTING HIS VIOLATIONS On August 14, the Commission filed a complaint in federal district court in Los Angeles against Raymond L. Kotrozo for violating an administrative order issued by the Commission in October 1990, and Pamela H. Wilson and Warner Pacific Financial, Inc. for aiding and abetting Kotrozo's violations. The Commission had previously barred Kotrozo, age 56, of Beverly Hills, California, from associating with any broker-dealer, with the right to reapply after five years. Despite this bar order, the complaint alleges, Kotrozo associated with two Beverly Hills broker-dealers. In 1990, the Commission sued Kotrozo and his former brokerage firm, RL Kotrozo, Inc., for operating a Ponzi scheme, among other things. Kotrozo was enjoined by a federal court in Arizona from committing future violations of the federal securities laws and ordered to pay over $1 million in ill-gotten gains. The Commission's order barring Kotrozo from associating with a broker-dealer was based on that injunction. The complaint alleges that from January 1999 through September 2001, Kotrozo violated the 1990 bar order by associating with the Beverly Hills branch office of Grattan Financial Securities, Inc. (Grattan Branch Office), a registered broker-dealer, and Warner Pacific Financial, Inc., an unregistered broker-dealer. The complaint alleges that Kotrozo associated with these entities by, among other things: (1) participating in the hiring, training and mentoring of brokers; (2) conducting investment seminars to obtain brokerage clients; (3) drafting and reviewing portfolio recommendations which were presented to prospective brokerage clients; and (4) participating in meetings with and making investment recommendations concerning specific mutual funds and variable annuity investments to prospective brokerage clients, some of who subsequently became actual clients. During this time period, Kotrozo had not reapplied to be associated with a broker or dealer and received compensation of at least $400,000 derived from the Grattan Branch Office's securities-related business. The complaint further alleges that Wilson, age 43, of Burbank, California, and Warner Pacific, based in Beverly Hills, California, knowingly and substantially assisted Kotrozo's unlawful association with both the Grattan Branch Office and Warner Pacific by: (1) attempting to conceal Kotrozo's association with Grattan by characterizing Kotrozo as a Warner Pacific consultant who provided general economic advice and performed clerical tasks; (2) participating in meetings with prospective brokerage clients, including in meetings in which Kotrozo made investment recommendations; and (3) allowing Kotrozo to participate in Grattan Branch Office finances and compensating him for securities- related activities. As a result of Kotrozo's unlawful association, Wilson received over $400,000 in compensation. The Complaint also alleges that Warner Pacific unlawfully acted as an unregistered broker- dealer in violation of Section 15(a) of the Securities Exchange Act of 1934. The complaint seeks injunctions, disgorgement and civil penalties against Kotrozo for violating the bar order and Section 15(b)(6)(B)(i) of the Exchange Act and against Wilson and Warner Pacific for aiding and abetting Kotrozo's violations of Section 15(b)(6)(B)(i) of the Exchange Act. The Complaint also alleges that Warner Pacific acted as an unregistered broker-dealer in violation of Section 15(a) of the Exchange Act. [SEC v. Raymond L. Kotrozo, Pamela H. Wilson and Warner Pacific Financial, Inc., Civil Action No. CV 03-5781 FMC (CTx) C.D. Cal.] (LR- 18289) FINAL JUDGMENT ENTERED IN SEC'S FINANCIAL FRAUD CASE AGAINST PEREGRINE SYSTEMS, INC. The Commission announced that on July 23, 2003, the U.S. District Court for the Southern District of California entered a final judgment in the Commission's civil action against San Diego-based software company Peregrine Systems, Inc. The final judgment-to which Peregrine consented without admitting or denying the complaint's allegations-permanently enjoined Peregrine from violating certain antifraud provisions of the federal securities laws (Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 10b- 5), and from violating certain reporting, books and records, and internal controls provisions (Exchange Act Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B), and Exchange Act Rules 12b-20, 13a-1, and 13a-13). The final judgment also directed Peregrine to: (1) comply, on an accelerated basis, with the rules regarding management's report on internal controls, implementing Section 404 of the Sarbanes-Oxley Act of 2002, (2) retain an Internal Auditor to ensure that Peregrine's financial results are accurately reported in Peregrine's public financial statements, (3) appoint a Corporate Compliance Officer to perform an ongoing review of Peregrine's corporate governance policies and practices, (4) commence a training and education program for Peregrine's officers and employees, to prevent violations of the federal securities laws, and (5) disclose the current condition of Peregrine's internal controls and financial reporting procedure, when a reorganization plan under Chapter 11 of the Bankruptcy Code became effective. The court also approved the Commission's decision not to require Peregrine to pay a civil money penalty or disgorgement in this action. The Commission filed its complaint against Peregrine on June 30, 2003, alleging that Peregrine-through certain officers, employees, and certain others-committed a massive financial fraud that spanned 11 quarters (Litigation Release No. 18205A). According to the complaint, the purpose of the fraudulent scheme was to inflate the company's revenue and stock price. To achieve that end, Peregrine filed materially incorrect financial statements with the Commission concerning the quarter ended June 30, 1999, through the quarter ended Dec. 31, 2001. In 2003 Peregrine restated its financial results for those quarters. In its restatement, Peregrine reduced previously reported revenue of $1.34 billion by $509 million, of which at least $259 million was reversed because the underlying transactions lacked substance. Peregrine filed a voluntary petition to reorganize under Chapter 11 of the U.S. Bankruptcy Code on Sept. 22, 2002, approximately four months after its accounting problems were made public. Peregrine's Plan of Reorganization became effective on August 7, 2003, and on that date Peregrine disclosed the current condition of its internal controls and financial reporting procedure in a Form 8-K filed with the Commission. The Commission's case against Peregrine is the fourth civil action it has filed in this investigation. In November 2002, the Commission filed a civil injunctive action against Ilse Cappel, the former senior treasury manager at Peregrine (LR-17859A). In April 2003, the Commission filed a civil injunctive action against Matthew C. Gless, Peregrine's former chief financial officer (Litigation Release No. 18093). In June 2003, the Commission filed a civil injunctive action against Steven S. Spitzer, a former vice president of sales at Peregrine (LR-18191). [SEC v. Peregrine Systems, Inc., Civil Action No. 03 CV 1276 (S.D. Cal.)] (LR-18290; AAE Rel. 1843) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE The American Stock Exchange filed a proposed rule change (SR-Amex-2003- 10) relating to its After-Hours Trading Facility. Publication of the notice is expected in the Federal Register during the week of August 18. (Rel. 34-48334) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change submitted by the Municipal Securities Rulemaking Board (SR-MSRB-2003-06), which increases the annual fee required from municipal securities brokers and municipal securities dealers. The approval order is expected in the Federal Register during the week of August 18. (Rel. 34-48340) DELISTINGS GRANTED An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of Penton Media, Inc., effective at the opening of business on August 15. (Rel. 34-48343) An order has been issued granting the application of Cordiant Communications Group plc, to strike from listing and registration the American Depositary Shares (each representing five ordinary shares) from listing and registration on the New York Stock Exchange, effective at the opening of business on August 15. (Rel. 34-48344) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of Aurora Foods, Inc., effective at the opening of business on August 15. (Rel. 34-48345) 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 FORD MOTOR CREDIT CO, ONE AMERICAN ROAD, DEARBORN, MI, 48126, 3135949876 - 0 ($3,000,000,000.00) Non-Convertible Debt, (File 333-107955 - Aug. 14) (BR. 07) S-8 VERSANT CORP, 6539 DUMBARTON CIRCLE, FREMONT, CA, 94555, 5107891500 - 0 ($135,000.00) Equity, (File 333-107956 - Aug. 14) (BR. 03) S-8 EMBARCADERO TECHNOLOGIES INC, 425 MARKET ST., SUITE 425, SAN FRANCISCO, CA, 94105, 4158343131 - 200,000 ($1,500,000.00) Equity, (File 333-107957 - Aug. 14) (BR. 03) S-3 RESIDENTIAL ACCREDIT LOANS INC, 8400 NORMADALE LAKE BLVD, STE 600, MINNEAPOLIS, MN, 55437, 952-857-7000 - 1,000,000 ($1,000,000.00) Asset-Backed Securities, (File 333-107959 - Aug. 14) (BR. 05) S-8 CHAMPIONLYTE HOLDINGS INC, 5614176800 - 2,700,000 ($412,500.00) Equity, (File 333-107960 - Aug. 14) (BR. 04) S-8 COMERICA INC /NEW/, 500 WOODWARD AVENUE MC 3391, COMERICA TOWER AVE1ST FL, DETROIT, MI, 48226-3509, 313 222-9743 - 0 ($159,800,000.00) Equity, (File 333-107962 - Aug. 14) (BR. 07) S-3 HOMESTORE INC, 8055572300 - 18,256,503 ($47,284,343.00) Other, (File 333-107963 - Aug. 14) (BR. 08) F-3 SIFY LTD, TIDEL PARK, 2ND FLOOR, NO. 4, CANAL BANK ROAD, TARAMANI, CHENNAI 600 113, K7, 91442540770 - 1,017,441 ($5,524,705.00) Equity, (File 333-107964 - Aug. 14) (BR. 03) S-8 COGNOS INC, 3755 RIVERSIDE DR, PO BOX 9707, OTTAWA ONTARIO CAN K, A6, 00000, 6137381440 - 1,760,000 ($46,340,800.00) Equity, (File 333-107965 - Aug. 14) (BR. 03) S-8 NEOWARE SYSTEMS INC, 400 FEHELEY DR, KING OF PRUSSIA, PA, 19406, 6102778300 - 200,000 ($3,030,000.00) Equity, (File 333-107970 - Aug. 14) (BR. 03) S-8 NEOWARE SYSTEMS INC, 400 FEHELEY DR, KING OF PRUSSIA, PA, 19406, 6102778300 - 500,000 ($7,575,000.00) Equity, (File 333-107974 - Aug. 14) (BR. 03) S-8 O2MICRO INTERNATIONAL LTD, TRANSNATIONAL HOUSE WEST BAY ROAD, P O BOX 1794 GEORGETOWN, GRAND CAYMAN, E9, 00000, 4089875920 - 0 ($20,452,500.00) Equity, (File 333-107975 - Aug. 14) (BR. 36) S-3 LSI LOGIC CORP, 1621 BARBER LANE, MILPITAS, CA, 95035, 4084338000 - 0 ($350,000,000.00) Debt Convertible into Equity, (File 333-107976 - Aug. 14) (BR. 36) S-3 CELGENE CORP /DE/, 7 POWDER HORN DR, WARREN, NJ, 07059, 7322711001 - 8,255,920 ($400,000,000.00) Debt Convertible into Equity, (File 333-107977 - Aug. 14) (BR. 01) S-3 CELGENE CORP /DE/, 7 POWDER HORN DR, WARREN, NJ, 07059, 7322711001 - 78,771 ($2,662,460.00) Equity, (File 333-107978 - Aug. 14) (BR. 01) S-8 NEW ENGLAND ACQUISITIONS INC, 5 RIDGE ROAD, COSCOB, CT, 06807, 2036221848 - 200,000 ($450,000.00) Equity, (File 333-107979 - Aug. 14) (BR. 09) S-8 CELGENE CORP /DE/, 7 POWDER HORN DR, WARREN, NJ, 07059, 7322711001 - 4,137,031 ($139,831,648.00) Equity, (File 333-107980 - Aug. 14) (BR. 01) S-11 LUMINENT MORTGAGE CAPITAL INC, 909 MONTGOMERY STREET, SUITE 500, SAN FRANCISCO, CA, 94133, 415-486-6500 - 11,500,000 ($174,800,000.00) Equity, (File 333-107981 - Aug. 14) (BR. ) S-8 SOMERA COMMUNICATIONS INC, 5383 HOLLISTER AVENUE, SANTA BARBARA, CA, 93111, 8056813322 - 0 ($3,389,670.00) Equity, (File 333-107982 - Aug. 14) (BR. 36) S-11 LUMINENT MORTGAGE CAPITAL INC, 909 MONTGOMERY STREET, SUITE 500, SAN FRANCISCO, CA, 94133, 415-486-6500 - 0 ($115,000,000.00) Equity, (File 333-107984 - Aug. 14) (BR. ) S-3 PINNACLE SYSTEMS INC, 280 N BERNARDO AVE, MOUNTAIN VIEW, CA, 94043, 6502371600 - 0 ($14,468,095.25) Equity, (File 333-107985 - Aug. 14) (BR. 36) S-3 VICAL INC, 10390 PACIFIC CENTER COURT, ., SAN DIEGO, CA, 92121-4340, 858-646-1100 - 0 ($50,000,000.00) Equity, (File 333-107986 - Aug. 14) (BR. 01) S-3 SONUS PHARMACEUTICALS INC, 22026 2OTH AVE SE, STE 102, BOTHELL, WA, 98021, 2064879500 - 5,895,102 ($23,639,359.02) Equity, (File 333-107987 - Aug. 14) (BR. 01) S-8 ZORAN CORP \DE\, 3112 SCOTT BOULEVARD, SUITE 255, SANTA CLARA, CA, 95054, 4089194111 - 0 ($249,308,728.58) Equity, (File 333-107988 - Aug. 14) (BR. 36) S-8 PLAINS EXPLORATION & PRODUCTION CO, 500 DALLAS STREET, SUITE 700, HOUSTON, TX, 77002, 7137396740 - 1,000,000 ($11,880,000.00) Equity, (File 333-107990 - Aug. 14) (BR. 04) S-8 MERGE TECHNOLOGIES INC, 1126 S 70TH STREET, SUITE S-107B, MILWAUKEE, WI, 53214, 4149774000 - 300,000 ($4,083,000.00) Equity, (File 333-107991 - Aug. 14) (BR. 03) S-8 CAREDECISION CORP, 2660 TOWNSGATE ROAD, SUITE 300, WESTLAKE VILLAGE, CA, 91361, 8054461973 - 12,750,000 ($765,000.00) Equity, (File 333-107992 - Aug. 14) (BR. 09) S-1 CANCERVAX CORP, 5620 PASEO DEL NORTE, STE 127-541, CARISBAD, CA, 92008, 8585093800 - 0 ($115,000,000.00) Equity, (File 333-107993 - Aug. 14) (BR. ) S-3 SILICON VALLEY BANCSHARES, 3003 TASMAN DR, M/S NC820, SANTA CLARA, CA, 95054, 4086547400 - 0 ($133,590,000.00) Debt Convertible into Equity, (File 333-107994 - Aug. 14) (BR. 07) S-8 TURBODYNE TECHNOLOGIES INC, 6155 CARPINTERIA AVE, SUITE 1550, CARPINTERIA, CA, 93013, 8056844551 - 3,000,000 ($120,000.00) Equity, (File 333-107995 - Aug. 14) (BR. 05) S-3 PRIDE INTERNATIONAL INC, 5847 SAN FELIPE, SUITE 3300, HOUSTON, TX, 77057, 7137891400 - 0 ($300,000,000.00) Debt Convertible into Equity, (File 333-107996 - Aug. 14) (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 ------------------------------------------------------------------------------------ A CONSULTING TEAM INC NY X 08/13/03 ABRAXAS PETROLEUM CORP NV 08/13/03 ACME COMMUNICATIONS INC DE X 08/14/03 ACME INTERMEDIATE HOLDINGS LLC DE X 08/14/03 ACT TELECONFERENCING INC CO X 08/14/03 ADDVANTAGE TECHNOLOGIES GROUP INC OK 08/13/03 ADVANCED DIGITAL INFORMATION CORP WA X 08/14/03 ADVOCAT INC DE X 08/13/03 AEI REAL ESTATE FUND 86-A LTD PARTNER DE X 07/30/03 AEI REAL ESTATE FUND XVII LIMITED PAR MN X 07/30/03 AIRNET COMMUNICATIONS CORP DE X X 08/13/03 ALASKA AIR GROUP INC DE X 08/13/03 ALLIANCE GAMING CORP NV X X 08/13/03 ALLIANCE IMAGING INC /DE/ DE X 08/13/03 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE X X 08/08/03 ALMOST FAMILY INC DE X 06/30/03 ALTUS EXPLORATIONS INC NV X 08/14/03 AMERICAN BILTRITE INC DE 08/12/03 AMERICAN EAGLE OUTFITTERS INC DE X 08/14/03 AMERICAN INSURED MORTGAGE INVESTORS CA X 06/30/03 AMERICAN INSURED MORTGAGE INVESTORS L DE X 06/30/03 AMERICAN INSURED MORTGAGE INVESTORS L DE X 06/30/03 AMERICAN INSURED MORTGAGE INVESTORS S CA X 06/30/03 AMERICAN MEDIA OPERATIONS INC DE X 08/14/03 AMERICAN PHYSICIANS SERVICE GROUP INC TX 08/14/03 AMERIGON INC CA X X 08/13/03 AMYLIN PHARMACEUTICALS INC DE 08/14/03 ANALOG DEVICES INC MA 08/14/03 APEX MORTGAGE CAPITAL INC MD X 08/14/03 APTIMUS INC WA 07/24/03 ASANTE TECHNOLOGIES INC DE X X 08/13/03 ASSET BACKED FUNDING CORP DE X X 08/11/03 ASSISTED LIVING CONCEPTS INC NV X X 08/14/03 ASTEA INTERNATIONAL INC DE X X 07/14/03 ATX COMMUNICATIONS INC DE X 08/14/03 AUSPEX SYSTEMS INC DE X 03/31/03 AXTIVE CORP DE X X X 08/08/03 B2B INTERNET HOLDRSSM TRUST NY X 07/31/03 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 08/14/03 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 08/14/03 BARNWELL INDUSTRIES INC DE 08/13/03 BCSB BANKCORP INC X 08/14/03 BEA SYSTEMS INC DE X 08/14/03 BEARINGPOINT INC DE X X 08/14/03 BEST BUY CO INC MN X X 08/14/03 BEVERLY ENTERPRISES INC DE 08/12/03 BIOLASE TECHNOLOGY INC DE X 08/07/03 BIOSANTE PHARMACEUTICALS INC WY X 08/14/03 BIOTECH HOLDRS TRUST X 07/31/03 BLACKSTOCKS DEVELOPMENT CORP DE X 08/14/03 BLONDER TONGUE LABORATORIES INC DE X X 08/14/03 BNC BANCORP NC X X 08/13/03 BOSTON ACOUSTICS INC MA 08/12/03 BRITESMILE INC UT X 08/12/03 BROADBAND HOLDRS TRUST X 07/31/03 BROWN FORMAN CORP DE X 08/14/03 BROWN TOM INC /DE DE X 08/14/03 BURKE MILLS INC NC X 06/28/03 BURLINGTON COAT FACTORY WAREHOUSE COR DE 08/14/03 CAMDEN NATIONAL CORP ME X 08/14/03 CANTERBURY PARK HOLDING CORP MN X 08/14/03 CANYON RESOURCES CORP DE X 08/14/03 CARAUSTAR INDUSTRIES INC NC X X 08/13/03 CARDIMA INC DE X 08/14/03 CARESCIENCE INC PA X X 08/13/03 CASTLE DENTAL CENTERS INC DE X 08/14/03 CATALINA MARKETING CORP/DE DE X 08/13/03 CATALYST INTERNATIONAL INC DE X 08/14/03 CEDAR SHOPPING CENTERS INC MD X X 08/13/03 CELADON GROUP INC DE X X 08/13/01 CELGENE CORP /DE/ DE X X 08/13/03 CENTRAL PARKING CORP TN X X 08/11/03 CENTURY CASINOS INC /CO/ DE 08/14/03 CEPHEID CA X X 08/13/03 CHENIERE ENERGY INC DE X 08/13/03 CHILDRENS PLACE RETAIL STORES INC X X 08/14/03 CHINDEX INTERNATIONAL INC DE X 06/30/03 CIRMAKER TECHNOLOGY CORP NV X X 03/24/03 AMEND CLAYTON WILLIAMS ENERGY INC /DE DE X X 08/14/03 CLAYTON WILLIAMS ENERGY INC /DE DE X 08/13/03 CLEAN HARBORS INC MA 08/14/03 COLLEGIATE FUNDING SERVICES EDUCATION DE X X 07/31/03 COLONIAL PROPERTIES TRUST AL 07/28/03 AMEND COLUMBUS MCKINNON CORP NY X 08/14/03 COMDISCO HOLDING CO INC DE X 08/04/03 AMEND COMMERCIAL MORTGAGE PASS THROUGH CERT DE X 08/01/03 COMMERCIAL MORTGAGE PASS THROUGH CERT DE X 08/01/03 COMMERCIAL MORTGAGE PASS-THROUGH CERT X X 07/30/03 CONCENTRA OPERATING CORP NV X X 08/13/03 CONCORD CAMERA CORP NJ X 08/14/03 CONGOLEUM CORP DE 08/13/03 CONSOLIDATED WATER CO LTD E6 X X 08/14/03 CORGENIX MEDICAL CORP/CO NV X X 08/14/03 CORINTHIAN COLLEGES INC X X 08/01/03 CORRECTIONAL SERVICES CORP DE 08/13/03 CORRPRO COMPANIES INC /OH/ OH X X 08/11/03 COTELLIGENT INC DE X X 08/13/03 COX RADIO INC DE X 08/14/03 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