SEC NEWS DIGEST Issue 2003-241 December 19, 2003 COMMISSION ANNOUNCEMENTS WAYNE CARLIN, NORTHEAST REGIONAL DIRECTOR, TO LEAVE COMMISSION Wayne M. Carlin, Regional Director of the Commission's Northeast Regional Office, announced today that he will leave the Commission in January to become a partner in the law firm of Wachtell, Lipton, Rosen & Katz. Carlin, 44, has served as Regional Director since October 2000, and previously held various positions on the enforcement staff of the Northeast Regional Office. As Regional Director, Carlin has been responsible for the Commission's enforcement and examination programs in 13 states and the District of Columbia. Under Carlin's leadership, the Northeast Regional Office has brought many significant cases covering the full range of the Commission's enforcement program, including: * numerous accounting fraud and financial reporting cases, including matters involving Rite Aid, Adelphia, Symbol Technologies, Aurora Foods, Edison Schools, Manhattan Bagel, Candie's, Rent-Way, Schick Technologies and Oxford Health; * the first case involving hot IPO allocation practices, against Credit Suisse First Boston; * two of the first matters under Regulation FD, involving Raytheon and Motorola; * the first case against an insurance company for crafting an insurance policy to facilitate an accounting fraud, in which American International Group was charged; * the first case arising from improper use of pro forma reporting in a press release, against Trump Hotels; * the research analyst conflict case against Lehman Brothers; * charges against Baron Capital for improper marking-the-close trading on the New York Stock Exchange, and a related failure-to-supervise case against Spear, Leeds & Kellogg; * the ImClone insider trading cases; and * an auditor independence case against PricewaterhouseCoopers. Carlin received the Chairman's Award for Excellence in December 2002 in recognition of his leadership in the wake of the destruction on Sept. 11, 2001, of the Northeast Regional Office, which had been located at 7 World Trade Center. SEC Chairman William H. Donaldson said, "Wayne Carlin has served the Commission with distinction, participating in and leading Commission action in some of our most significant enforcement cases. We owe him a debt of gratitude for his dedication, commitment and service. I know that Commission staff and my fellow Commissioners join me in wishing him well in his future endeavors." Stephen M. Cutler, Director of Enforcement, said, "Wayne Carlin is a spectacular lawyer and an outstanding public servant. His extraordinary intellect, his exceptional judgment and his vast knowledge of the securities laws and legal process have been great assets for the Northeast Regional Office and the Commission these past several years. Working alongside him has been a great privilege for me. I will miss his wise counsel and so will the Commission." Carlin said, "During my eight years at the Commission, I have had the good fortune to go to work every day with people who exemplify the highest ideals of public service. We are now in the midst of a critical period for the public markets and the securities industry. My dedicated colleagues in the Northeast Regional Office and throughout the Commission have responded with probing intelligence, unflagging energy and an abiding sense of fairness and due process. It has been rewarding beyond measure to be a part of these efforts." Carlin began his legal career in 1984 as an associate with Wachtell, Lipton, Rosen & Katz. He was later a partner with Testa, Hurwitz & Thibeault. Carlin first joined the Commission in 1993. He left the staff in 1997 as an Assistant Regional Director to serve as Head of Regulatory Affairs at Lazard Freres & Co. Carlin returned to the Commission in September 1999 as Associate Regional Director. Carlin is a graduate of Harvard College and Harvard Law School, where he was an editor of the Harvard Law Review. (Press Rel. 2003-177) SEC CHIEF ACCOUNTANT WELCOMES ACTIONS BY FASB AND IASB FASB Exposure Drafts The Chief Accountant of the Securities and Exchange Commission welcomed the publication by the Financial Accounting Standards Board (FASB) of proposals that would modify several aspects of U.S. accounting standards to be consistent with the guidance on those issues currently included in international accounting standards. The proposals would result in a change in the way voluntary accounting changes are reflected and make modifications to US generally accepted accounting principles in certain areas related to inventory costs, earnings per share calculations, and exchanges of non-monetary assets. The proposals are part of multi-faceted efforts by the FASB and the International Accounting Standards Board (IASB) to improve and converge the two sets of accounting standards, with a goal of achieving a common set of high-quality accounting standards. "Seeing further progress made toward convergence of accounting standards is encouraging," Chief Accountant Donald T. Nicolaisen said. The FASB proposals are available on the FASB's internet site at www.fasb.org. IASB Release of Financial Instrument Standards Mr. Nicolaisen also welcomed the release by the IASB of revised International Accounting Standards (IAS) No. 32 and 39. These two documents provide guidance related to financial instruments, including accounting for investments in and transfers of financial assets, distinguishing between liabilities and equity, and disclosures that provide financial statement users with information about financial assets and liabilities. IAS 39 also provides guidance on the accounting for derivatives, specifying that derivatives should be recorded at fair value, and that changes in fair value should be recorded through the income statement unless special hedge accounting requirements are met. The IASB has also previously issued an exposure draft that would permit hedge accounting to be used for portfolios of financial instruments in certain limited cases. The IASB is expected to finish its deliberations on this issue in early 2004. Regarding these two revised standards, Mr. Nicolaisen said "Given the importance of financial instruments in today's economy, high-quality guidance in this area is necessary to transparent financial reporting. Investors need, and have a right to demand, high quality information on which to base investment decisions." Mr. Nicolaisen cited plans of the European Union and a number of countries around the world to adopt international accounting standards in 2005, and said "the IASB's actions were a positive step in contributing to the type of convergence he supports." (Press Rel. 2003-178) SEC RELEASES GUIDANCE REGARDING MD&A The Commissions today issued an interpretive release providing guidance regarding Management's Discussion & Analysis of Financial Condition and Results of Operations, commonly called MD&A, included in reporting companies disclosure documents. The guidance reminds companies of existing disclosure requirements and provides additional guidance, designed to elicit more informative and transparent MD&A that satisfies the principal objectives of MD&A: (1) to provide a narrative explanation of a company's financial statements that enables investors to see the company through the eyes of management; (2) to enhance the overall financial disclosure and provide the context within which financial information should be analyzed; and (3) to provide information about the quality of, and potential variability of, a company's earnings and cash flow, so that investors can ascertain the likelihood that past performance is indicative of future performance. Specifically, the guidance issued today emphasizes that MD&A should not be merely a recitation of financial statements in narrative form or an otherwise uninformative series of technical responses to MD&A requirements, neither of which provides the important management perspective called for by MD&A. Instead, the release encourages top- level management involvement in the drafting of MD&A, and provides guidance regarding: * the overall presentation and focus of MD&A (including through executive- level overviews, a focus on the most important information and a reduction of duplicative information); * emphasis on analysis of financial information; * known material trends and uncertainties; * key performance indicators, including non-financial indicators; * liquidity and capital resources; and * critical accounting estimates. The release does not create new legal requirements, nor does it modify existing legal requirements. A copy of the release can be found on the Commission's Web site at http://www.sec.gov/rules/interp/33-8350.htm under "Regulatory Actions / Interpretive Releases." (Press Rel. 2003-179) ENFORCEMENT PROCEEDINGS SEC BRINGS ENFORCEMENT ACTIONS IN FALSE FINANCIAL REPORTING CASE INVOLVING NEW YORK STOCK EXCHANGE LISTED HANOVER COMPRESSOR On December 18, the Commission filed two civil complaints, along with consent offers, in the U.S. District Court for the Southern District of Texas, and instituted and simultaneously settled a cease and desist proceeding, all in connection with material financial misstatements by Hanover Compressor Company, of Houston, Texas. In a civil injunctive action, against Charles D. Erwin, Hanover's former Chief Operating Officer, and Michael J. McGhan, its former Chief Executive Officer, the SEC alleges that both defendants violated the antifraud provisions of the federal securities laws and aided and abetted Hanover's violations of the reporting provisions of the federal securities laws, while McGhan also aided and abetted Hanover's violations of the record keeping and internal control provisions of the federal securities laws. The SEC alleges that Erwin violated Section 17(a) of the Securities Act of 1933 (Securities Act) and Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5, 13b2-1, and 13b2-2 thereunder, and aided and abetted Hanover's violations of Section 13(a) of the Exchange Act and Rules 12b- 20, 13a-1 and 13a-13 thereunder. The SEC alleges that McGhan violated Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act and Rules 10b-5 and 13b2-2 thereunder, and aided and abetted Hanover's violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder. Without admitting or denying the allegations in the complaint, McGhan and Erwin each agreed to consent to a permanent injunction against further violations of those laws, the payment of a civil money penalty ($110,000 for Erwin and $80,000 for McGhan), and a five year bar against serving as an officer or director of a publicly held company. Erwin will also disgorge $417,900 in illicit profits, plus prejudgment interest of $64,271, based on his sale of Hanover stock in March 2001. In the cease-and-desist proceeding, the Commission accepted offers of settlement from Hanover and William S. Goldberg, Hanover's former interim Chief Financial Officer, in which they consented, on a neither admit nor deny basis, to findings by the Commission that Hanover violated the record keeping, reporting and internal control provisions of the federal securities laws and Goldberg caused those violations. Hanover agreed to cease and desist from violating, and Goldberg agreed to cease and desist from causing violations of, Sections 13(a) and 13(b)(2) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder. The SEC also filed a civil action against Goldberg, in the U.S. District Court for the Southern District of Texas, alleging that Goldberg aided and abetted Hanover's violations of the record-keeping, reporting and internal control provisions of the Exchange Act. Without admitting or denying the allegations in the complaint, Goldberg agreed to pay a civil penalty of $50,000 to settle the action. [SEC v. Charles D. Erwin and Michael J. McGhan, Civil Action No. H-03-5764 (S.D.Tex.)]; [SEC v. William S. Goldberg, Civil Action No. H-03-5765 (S.D.Tex.)] (LR-18514; AAE Rel. 1928); Administrative Proceeding In the Matter of Hanover Compressor Company and William S. Goldberg - Rel. 34-48951; AAE Rel. 1927; File No. 3-11360) COMMISSION ORDER SEEKING ADMINISTRATIVE RELIEF AGAINST FORMER BOILER-ROOM OPERATORS RECENTLY ENJOINED BY A FEDERAL DISTRICT COURT AND FOUND LIABLE FOR VIOLATING THE FEDERAL SECURITIES LAWS On December 18, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 (Order) against Paul Wayne Mason (a/k/a Louis Ronnie Sarpy) (Mason), Kristin Luck Emery (Emery), and Laurence Mark Anderson (a/k/a Ron Laurence) (Anderson), all former boiler-room operators in Orange County, California. Mason is incarcerated in the Chuckawalla Valley State Prison, located in Blythe, California. Emery is incarcerated in the Orange County Jail, located in Santa Ana, California. Anderson is a resident of Los Angeles, California. In the Order, the Division of Enforcement alleges that the U.S. District Court for the Central District of California has issued a permanent injunction against Mason, Emery, and Anderson and found them liable for defrauding investors by using fraudulent boiler-room sales practices to offer and sell unregistered securities of North American Medical Products, Inc. (NAMP), including making false and misleading statements and material omissions to prospective investors about, among other things, the amount of commission being paid on the sale of NAMP stock and NAMP's business prospects. The Commission instituted this administrative proceeding after the District Court entered Judgments by Default against Mason, Emery, and Anderson: (1) permanently enjoining them from future violations of Sections 5 and 17(a) of the Securities Act of 1933, Sections 10(b) and 15(a) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder; (2) ordering Mason individually to disgorge $227,259, consisting of $176,515 in ill-gotten gains plus prejudgment interest of $50,744; (3) ordering Mason, Emery, and Anderson jointly and severally to disgorge $414,474, consisting of $379,660 in ill-gotten gains plus prejudgment interest of $34,814; (4) imposing a penny stock bar against Mason, Emery, and Anderson; (5) imposing a civil penalty of $230,000 on Mason; and (6) imposing a civil penalty of $120,000 on both Emery and Anderson. [Securities and Exchange Commission v. North American Medical Products, Inc., et al., 03 Civ. 250 (AHS) (C.D. Cal.)]. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Mason, Emery, and Anderson an opportunity to dispute these allegations, and to determine what, if any, remedial sanctions against Mason, Emery, and Anderson are appropriate and in the public interest pursuant to Section 15(b) of the Securities Exchange Act of 1934. (Rel. 34-48956; File No. 3-11361) IN THE MATTER OF MARY CRABTREE On December 19, the Commission announced the issuance of an Order Instituting Cease-and-Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against Mary E. Crabtree (Crabtree). The Order finds that Crabtree violated Exchange Act Section 13(b)(5) and Rule 13b2-1 by knowingly falsifying the books and records of Genesco Inc. (the Company) when she improperly recorded goods as shipped when they were not shipped until the following period. Crabtree also violated Section 13(b)(5) when she knowingly circumvented the Company's system of internal controls by scanning bills of lading into the Company's accounting system before the goods were shipped. Crabtree was a cause of the Company's violations of Section 13(b)(2)(A) of the Exchange Act by improperly recording sales revenue and failing to keep books and records that accurately recorded the Company's transactions and disposition of assets for each quarter in fiscal year 2001 and the first two quarters of fiscal year 2002. Based on the above, Crabtree is ordered to cease-and-desist from committing or causing any violations and any future violations of Section 13(b)(5) of the Exchange Act and Rule 13b2-1, and shall cease and desist from causing any violations and any future violations of Section 13(b)(2)(A) of the Exchange Act. Crabtree consented to the issuance of the Order without admitting or denying any of the allegations in the civil injunctive action. (Rel. 34-48961; AAE Rel. 1929; File No. 3-11362) IN THE MATTER OF GENESCO INC. On December 19, the Commission announced the issuance of an Order Instituting Cease-and-Desist Proceedings, Making Findings, and Imposing a Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against Genesco Inc. The Order finds that Genesco violated Section 13(a) of the Exchange Act and Rules 13a-13 and 12b-20 by filing a Form 10-Q that contained financial statements for the second quarter of fiscal year 2001 that materially overstated its net earnings. Genesco violated Section 13(b)(2)(A) of the Exchange Act by failing to keep books and records that accurately recorded its transactions and disposition of assets for each quarter in fiscal year 2001 and the first two quarters of fiscal year 2002. Genesco violated Section 13(b)(2)(B) of the Exchange Act by failing to devise and maintain a system of internal accounting controls sufficient to provide reasonable assurances that its transactions were executed in accordance with management's authorization and that its transactions were recorded as necessary to permit the preparation of financial statements in conformity with generally accepted accounting principles. Based on the above, Genesco is ordered to cease-and-desist from committing or causing any violations and any future violations of Sections 13(a), 13(b)(2)(A) and 13(b)(2)(B) of the Exchange Act and Rules 13a-13 and 12b-20 thereunder. Genesco consented to the issuance of the Order without admitting or denying any of the allegations in the civil injunctive action. (Rel. 34-48962; AAE Rel. 1930; File No. 3- 11363) SEC CHARGES DANIEL GORDON WITH AIDING AND ABETTING ENRON ACCOUNTING FRAUD AND FALSIFYING BOOKS AND RECORDS OF MERRILL LYNCH The Commission today charged Daniel L. Gordon, former head of Merrill Lynch's Global Energy Markets Group, with securities violations in connection with his role in three separate illegal transactions. The Commission's complaint, filed in U.S. District Court in Houston, alleges that Gordon aided and abetted Enron Corp.'s financial fraud by engaging in a risk-free energy trade that was designed to overstate Enron's reported 1999 income. The Commission's complaint also alleges that Gordon falsified the books and records and circumvented the internal controls of Merrill Lynch in connection with two other transactions. In one transaction, Gordon, through an offshore entity he controlled, created and sold a bogus electricity call option to Merrill Lynch and pocketed the $43 million option premium. In the other transaction, Gordon and others allegedly falsified the earnings figures for his Merrill Lynch energy business in an effort to secure a high sales price for the business. Gordon's business was later sold to Allegheny Energy, Inc. based, allegedly, on the false earnings figures. Simultaneous with the filing of this action, the Commission has agreed to accept Gordon's offer to settle this matter. Gordon has agreed, without admitting or denying the allegations in the complaint, to the entry of a final judgment permanently enjoining him from future violations of Sections 10(b), 13(a), 13(b)(2), and 13(b)(5) and of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-1, 13a-13, and 13b2-1 thereunder. Gordon has also consented to be barred from serving as an officer or director of a public company under Section 21(d)(2) of the Exchange Act. The Commission's complaint alleges that, in late December 1999, Gordon and others at Merrill Lynch entered into an energy transaction with Enron that they knew had the purpose and effect of inflating Enron's income by approximately $50 million. The transaction involved two off- setting electricity call options - one physical and one financial. As alleged, Gordon knew and explained to others at Merrill Lynch that the two options were "back to back" and "delta-neutral," or, essentially, a wash. Nevertheless, Gordon and others demanded a multi-million dollar fee for entering into the transaction because Enron was determined to complete the transaction by year-end 1999. Enron ultimately agreed to pay Merrill Lynch a $17 million fee to close the transaction. In 2000, Enron approached Gordon and others seeking to unwind the transaction before trading under the off-setting energy options was scheduled to begin. As alleged in the complaint, Gordon learned that Enron had contemplated unwinding the transaction before the transaction had even closed. The deal was unwound in June 2000 after Merrill Lynch agreed to reduce its fee to $8.5 million to terminate the transaction. The complaint alleges that Gordon aided and abetted Enron's violations of the antifraud, reporting, books and records, and internal controls provisions of the federal securities laws in connection with this transaction. This transaction forms the basis, in part, for the Commission's action against Merrill Lynch and two of its executives filed on March 17, 2003. [See Litigation Release 18038] In addition to aiding and abetting Enron fraud, the Commission alleges that Gordon also engaged in violative conduct in two other transactions. First, the Commission alleges in its complaint that, in 2000, Gordon became aware that Merrill Lynch sought certain insurance to hedge obligations Merrill Lynch had assumed under a long-term energy contract. As further alleged, Gordon identified a company that was purportedly willing and able to provide that insurance. In fact, as alleged, the company was an offshore entity that Gordon controlled and had created for purposes of providing the insurance. Gordon purported to negotiate with that entity to obtain the necessary insurance, in exchange for a payment by Merrill Lynch of $43 million. Merrill Lynch agreed and paid the $43 million fee, which, as alleged, Gordon transferred to accounts under his control and for his benefit. In connection with this conduct, the complaint alleges that Gordon knowingly falsified or caused to be falsified Merrill Lynch's books and records and knowingly circumvented Merrill Lynch's internal controls. In the final transaction, the Commission alleges that Gordon and others falsified the earnings figures for Merrill Lynch's Global Energy Markets (GEM) business for purposes of making the business more attractive to prospective purchasers. As alleged, Gordon and others inflated GEM's earnings by creating a false justification for releasing approximately $40 million in reserves and recognizing it as income in 2000. The complaint also alleges that Gordon was aware that others at Merrill Lynch had also improved GEM's financials by removing expenses and arbitrarily increasing the business' 1999 revenue. Gordon and others provided the falsified financial information for GEM to Allegheny Energy, Inc., which ultimately purchased the business. In connection with this conduct, the complaint alleges that Gordon knowingly falsified or caused to be falsified Merrill Lynch's books and records and knowingly circumvented Merrill Lynch's internal controls. As noted above, Gordon has agreed to file a consent and final judgment settling the Commission's action against him. In the consent, Gordon, without admitting or denying the allegations in the complaint, has agreed to the entry of a permanent antifraud injunction prohibiting him from future violations of certain provisions of the federal securities laws. Under the settlement, Gordon also will be barred permanently from serving as an officer or director of any public company. In addition, Gordon has agreed to cooperate in the Commission's ongoing investigation. Also today, the U.S. Attorney's Office for the Southern District of New York filed criminal charges against Gordon for his role in the sale of the bogus electricity call option and the falsification of books and records relating to GEM. Gordon has agreed to plead guilty to these charges, pursuant to which he will forfeit the proceeds of his unlawful conduct. The Commission acknowledges the assistance of the U.S. Attorney's Office for the Southern District of New York and the U.S. Department of Justice Enron Task Force in this matter. The Commission also notes the continuing coordination among the Division of Enforcement, the Enron Task Force and the Federal Bureau of Investigation in the Enron investigation. The Commission's investigation is continuing. For additional information, see: * SEC v. Michael J. Kopper - Litigation Release 17692 (Aug. 21, 2002) * SEC v. Andrew S. Fastow - Litigation Release 17762 (Oct. 2, 2002) * SEC v. Kevin A. Howard and Michael W. Krautz - Litigation Release 18030 (March 12, 2003) * SEC v. Merrill Lynch & Co. Inc., Daniel H. Bayly, Thomas W. Davis, Robert S. Furst and Schuyler M. Tilney - Litigation Release 18038 (March 17, 2003) * SEC v. Kevin A. Howard, Michael W. Krautz, Kenneth D. Rice, Joseph Hirko, Kevin P. Hannon, Rex T. Shelby and F. Scott Yeager - Litigation Release 18122 (May 1, 2003) (Amended Complaint) * SEC v. J.P. Morgan Chase - Litigation Release 18252 (July 28, 2003) * In the Matter of Citigroup, Inc. - Exchange Act Release 48232 (July 28, 2003) * SEC v. Ben F. Glisan, Jr. - Litigation Release 18335 (Sept. 10, 2003) * SEC v. Wesley H. Colwell - Litigation Release 18403 (Oct. 9, 2003) * SEC v. David W. Delainey - Litigation Release 18435 (Oct. 30, 2003) [SEC v. Daniel L. Gordon, Case No. H-03-5772 (S.D. Tx.)] (LR-18515; AAE Rel. 1931) INVESTMENT COMPANY ACT RELEASES MIDLAND NATIONAL LIFE INSURANCE COMPANY, ET AL. A notice has been issued giving interested persons until Jan. 11, 2004, to request a hearing on an application filed by Midland National Life Insurance Company (Midland), Midland National Life Separate Account C, and Sammons Securities Company, LLC (collectively Applicants). Applicants seek an order of the Commission exempting them with respect to certain variable annuity contracts and certain other variable annuity contracts that are substantially similar in all material respects, that Midland may issue in the future (Future Contracts), and any other separate accounts of Midland and its successors in interest that support Future Contracts, and certain National Association of Securities Dealers, Inc. member broker-dealers which, in the future, may act as principal underwriter of such contracts, from the provisions of Sections 2(a)(32), 22(c), and 27(i)(2)(A) of the Investment Company Act and Rule 22c-1 thereunder, pursuant to Section 6(c) of the Act, to the extent necessary to permit the recapture of a bonus credit (previously applied to premium payments) where the bonus credit was applied and (i) the contract owner exercises his or her "free look" right, or (ii) in the event of death, partial withdrawal, or surrender of the contract in the first seven contract years (pursuant to a vesting schedule). (Rel. IC- 26314 - December 18) DEREGISTRATIONS UNDER THE INVESTMENT COMPANY ACT For the month of December, 2003, a notice has been issued giving interested persons until Jan. 15, 2004, to request a hearing on any of the following applications for an order under Section 8(f) of the Investment Company Act declaring that the applicant has ceased to be an investment company: Mutual Investment Fund of Connecticut, Inc. [File No. 811-752] The Montgomery Funds [File No. 811-6011] The Montgomery Funds II [File No. 811-8064] The Montgomery Funds III [File No. 811-8782] The Avalon Fund of Maryland, Inc. [File No. 811-8773] Putnam California Tax Exempt Money Market Fund [File No. 811-5333] Putnam New York Tax Exempt Money Market Fund [File No. 811-5335] Avalon Capital, Inc. [File No. 811-9004] Pioneer Market Neutral Fund [File No. 811-9867] Oppenheimer Special Value Fund [File No. 811-10257] The Unified Funds [File No. 811-8968] UBS Managed Investments Trust [File No. 811-4040] The Legends Fund, Inc. [File No. 811-7084] New England Zenith Fund [File No. 811-3728] (Rel. IC-26315 - December 19) HOLDING COMPANY ACT RELEASES GULF POWER COMPANY An order has been issued on a proposal by Gulf Power Company (Gulf), a utility subsidiary of The Southern Company, a registered holding company. Gulf requests authority to issue short-term debt up to an aggregate amount of $600 million through Jan. 1, 2007. (Rel. 35-27773) SCANA CORPORATION, ET AL. An order has been issued authorizing SCANA Corporation (SCANA), a registered public-utility holding company under the Act, and certain of its subsidiaries, to allocate to SCANA the tax benefit that is attributable to the interest expense on certain of SCANA's acquisition debt, rather than allocate the tax savings to its subsidiary companies, as required by Rule 45(c)(5). (Rel. 35-27774) CENTERPOINT ENERGY, INC., ET AL. An order has been issued authorizing CenterPoint Energy, Inc. (CenterPoint), a registered holding company, to form a service company that will provide goods and services to affiliates and certain nonaffiliates for a limited time and allowing CenterPoint and certain of its subsidiaries to provide certain goods and services to specified affiliates. (Rel. 35-27775) KEYSPAN CORP., ET AL. An order has been issued on a proposal by KeySpan Corp., a registered holding company, and its utility and nonutility subsidiaries (Applicants). Applicants request authority to engage in various financing transactions, reorganizations, provision of services and other activities through Dec. 31, 2006. (Rel. 35-27776) AMEREN CORPATION, ET AL. An order has been issued authorizing proposals by Ameren Corporation (Ameren), a registered holding company, directly or through its nonutility subsidiaries, through Dec. 31, 2006: (1) to organize and acquire intermediate, financing and special purpose subsidiaries; (2) to transfer to special purpose subsidiaries certain assets of Union Electric Development Corporation and CIPSCO Investment Company; (3) to issue guarantees in an aggregate principal amount at any one time outstanding not to exceed $ 300 million; (4) to sell goods and services to other nonutility subsidiaries, at other than cost; (5) to sell certain goods and services to customers both within and outside the United States; (6) to sell agency services to utility subsidiaries; (7) to invest in energy assets; (8) to pay dividends out of capital and unearned surplus; and (9) to engage in anticipatory interest-rate hedges. (Rel. 35-27777) SELF- REGULATORY ORGANIZATIONS DELISTING GRANTED An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of Piccadilly Cafeterias, Inc., effective at the opening of business on December 22. (Rel. 34-48963) 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 CONNS INC, 3295 COLLEGE STREEET, BEAUMONT, TX, 77701, 4098321696 - 300,000 ($4,350,000.00) Equity, (File 333-111280 - Dec. 18) (BR. 02) S-8 CONNS INC, 3295 COLLEGE STREEET, BEAUMONT, TX, 77701, 4098321696 - 2,559,767 ($37,116,621.50) Equity, (File 333-111281 - Dec. 18) (BR. 02) S-8 CONNS INC, 3295 COLLEGE STREEET, BEAUMONT, TX, 77701, 4098321696 - 1,267,085 ($18,372,732.50) Equity, (File 333-111282 - Dec. 18) (BR. 02) S-8 MILLENNIUM CHEMICALS INC, 20 WIGHT AVENUE, SUITE 100, HUNT VALLEY, MD, 21030, 410-229-4400 - 120,000 ($1,389,000.00) Equity, (File 333-111283 - Dec. 18) (BR. 02) S-3 CKE RESTAURANTS INC, 6307 CARPINTERIA AVENUE, SUITE A, CARPINTERIA, CA, 93013, (805)898-8408 - 105,000,000 ($105,000,000.00) Debt Convertible into Equity, (File 333-111284 - Dec. 18) (BR. 05) S-3 GENETRONICS BIOMEDICAL CORP, 11199 SORRENTO VALLEY RD, SAN DIEGO, CA, 92121, 6195976006 - 0 ($224,958.00) Equity, (File 333-111287 - Dec. 18) (BR. 36) S-1 SALESFORCE COM INC, THE LANDMARK, ONE MARKET STREET STE.300, SAN FRANCISCO, CA, 94105, 0 ($115,000,000.00) Equity, (File 333-111289 - Dec. 18) (BR. 03) S-1 METROPOLITAN HEALTH NETWORKS INC, 500 AUSTRALIAN AVE, SUITE 1000, WEST PALM BEACH, FL, 33496, 5618058500 - 2,178,095 ($1,306,857.00) Equity, (File 333-111290 - Dec. 18) (BR. 01) S-8 J&J SNACK FOODS CORP, 6000 CENTRAL HGWY, PENNSAUKEN, NJ, 08109, 6096659533 - 400,000 ($14,680,000.00) Equity, (File 333-111292 - Dec. 18) (BR. 04) S-8 LOJACK CORP, 200 LOWDER BROOK DRIVE, SUITE 1000, WESTWOOD, MA, 02090, 781-326-4700 - 0 ($7,470,000.00) Equity, (File 333-111293 - Dec. 18) (BR. 37) S-1 PROCENTURY CORP, 465 CLEVELAND AVENUE, WESTERVILLE, OH, 43082, 6148952000 - 0 ($107,500,000.00) Equity, (File 333-111294 - Dec. 18) (BR. 01) S-8 COMMERCIAL BANKSHARES INC, 1550 SW 57TH AVE, MIAMI, FL, 33144, 3052671200 - 492,188 ($11,076,294.06) Equity, (File 333-111295 - Dec. 18) (BR. 07) SB-2 RASCALS INTERNATIONAL INC, 414 EAGLE ROCK AVENUE, STE 308, WEST ORANGE, NJ, 07052, 9732438080 - 51,532,076 ($11,079,396.34) Equity, (File 333-111296 - Dec. 18) (BR. 05) S-8 BELDEN INC, 7701 FORSYTH BLVD STE 800, ST LOUIS, MO, 63105, 3148548000 - 0 ($3,821,000.00) Equity, (File 333-111297 - Dec. 18) (BR. 06) S-8 NATCO GROUP INC, BROOKHOLLOW CENTRAL III, 2950 NORTH LOOP WEST STE 750, HOUSTON, TX, 77092, 7136839292 - 850,640 ($5,507,894.00) Equity, (File 333-111298 - Dec. 18) (BR. 06) S-8 TREASURY INTERNATIONAL INC, 422 MONTANA AVENUE, ., LIBBY, MT, 59923, 4062937299 - 1,000,000 ($500,000.00) Equity, (File 333-111299 - Dec. 18) (BR. 05) F-6 NEW AFRICA CAPITAL LTD, 10,000,000 ($500,000.00) ADRs/ADSs, (File 333-111300 - Dec. 18) (BR. ) S-8 DOMINIX INC, C/O BOOKDIGITAL.COM, INC., 142 WEST 38TH STREET 2ND FLOOR, NEW YORK, NY, 10018, 2124806380 - 100,000,000 ($1,000,000.00) Equity, (File 333-111301 - Dec. 18) (BR. 37) S-8 NITROMED INC, 12 OAK PARK DR, BEDFORD, MA, 01730, 7816859700 - 0 ($35,441,753.00) Equity, (File 333-111302 - Dec. 18) (BR. 01) S-8 JACADA LTD, 11 GALGALEI HAPLADA ST, PO BOX 12175, HERZLIYA 46722 ISRAE, L3, 9729525900 - 0 ($6,080,000.00) Equity, (File 333-111303 - Dec. 18) (BR. 03) S-8 PROCTER & GAMBLE CO, ONE PROCTER & GAMBLE PLZ, CINCINNATI, OH, 45202, 5139831100 - 500,000 ($49,170,000.00) Other, (File 333-111304 - Dec. 18) (BR. 02) S-8 PROCTER & GAMBLE CO, ONE PROCTER & GAMBLE PLZ, CINCINNATI, OH, 45202, 5139831100 - 150,000 ($14,751,000.00) Other, (File 333-111305 - Dec. 18) (BR. 02) S-3 ALLOS THERAPEUTICS INC, 11080 CIRCLEPOINT ROAD, SUITE 200, WESTMINSTER, CO, 80020, 3034266262 - 0 ($20,534,725.43) Equity, (File 333-111306 - Dec. 18) (BR. 01) S-4 IBERIABANK CORP, 200 WEST CONGRESS STREET, LAFAYETTE, LA, 70505, 3375214003 - 0 ($10,695,046.00) Equity, (File 333-111308 - Dec. 18) (BR. 07) S-3D DIMECO INC, PO BOX 509, 820 CHURCH STREET, HONESDALE, PA, 18431, 5702531970 - 0 ($27,000,000.00) Equity, (File 333-111309 - Dec. 18) (BR. 07) S-8 ELRON ELECTRONIC INDUSTRIES LTD /NY/, ADVANCED TECHNOLOGY CTR, P O BOX 1573, HAIFA ISRAEL 31015, L3, 1,182,550 ($14,001,558.00) Equity, (File 333-111310 - Dec. 18) (BR. 07) S-4 OHIO EDISON CO, 76 S MAIN ST, AKRON, OH, 44308, 2163845100 - 0 ($325,000,000.00) Other, (File 333-111311 - Dec. 18) (BR. 02) S-3 AIR METHODS CORP, 3037927400 - 0 ($10,116,000.00) Equity, (File 333-111312 - Dec. 18) (BR. 05) S-3 OMNI ENERGY SERVICES CORP, 4500 NE INTERSTATE 49, CARENCRO, LA, 70520, 3188966664 - 0 ($21,771,385.00) Equity, (File 333-111313 - Dec. 18) (BR. 04) S-8 GENZYME CORP, ONE KENDALL SQ, CAMBRIDGE, MA, 02139, 6172527500 - 0 ($5,494,800.00) Equity, (File 333-111314 - Dec. 18) (BR. 01) S-8 TUGBOAT INTERNATIONAL INC, 7100 E LINCOLN DRIVE, SCOTTSDALE, AZ, 85253, 550,000 ($192,500.00) Other, (File 333-111315 - Dec. 18) (BR. 09) N-2 WESTERN ASSET CLAYMORE US TREASURY INFLATION PRO SEC FUND 2, 117 EAST COLORADO BLVD., PASADENA, CA, 91105, 0 ($15,000.00) Equity, (File 333-111316 - Dec. 18) (BR. 16) S-3 ALANCO TECHNOLOGIES INC, 15575 N 83RD WAY, SUITE 3, SCOTTSDALE, AZ, 85260, 4806071010 - 4,420,193 ($3,447,750.54) Equity, (File 333-111317 - Dec. 18) (BR. 03) S-8 ALABAMA NATIONAL BANCORPORATION, 1927 FIRST AVENUE NORTH, BIRMINGHAM, AL, 35209, 2055833600 - 0 ($5,152,000.00) Equity, (File 333-111318 - Dec. 18) (BR. 07) S-8 ALABAMA NATIONAL BANCORPORATION, 1927 FIRST AVENUE NORTH, BIRMINGHAM, AL, 35209, 2055833600 - 0 ($10,304,000.00) Equity, (File 333-111319 - Dec. 18) (BR. 07) S-8 PLATO LEARNING INC, 10801 NESBITT AVENUE SOUTH, BLOOMINGTON, MN, 55437, 8477817800 - 0 ($20,290,000.00) Equity, (File 333-111320 - Dec. 18) (BR. 05) S-8 WESTCORP /CA/, 23 PASTEUR RD, IRVINE, CA, 92618-3804, 9497271000 - 130,000 ($3,640,000.00) Equity, (File 333-111321 - Dec. 18) (BR. 07) S-8 AMERICREDIT CORP, 801 CHERRY STREET, SUITE 3900, FORT WORTH, TX, 76102, 8173027000 - 2,000,000 ($27,180,000.00) Equity, (File 333-111322 - Dec. 18) (BR. 07) S-3 COMMUNITY CAPITAL BANCSHARES INC, 430 TIFT AVENUE, ALBANY, GA, 31701, 9124462265 - 215,989 ($2,753,860.00) Equity, (File 333-111323 - Dec. 18) (BR. 07) S-3 NASTECH PHARMACEUTICAL CO INC, 3450 MONTE VILLA PARKWAY, BOTHELL, WA, 98021, 4259083600 - 0 ($30,000,000.00) Equity, (File 333-111324 - Dec. 18) (BR. 01) S-8 ELECTRONIC DATA SYSTEMS CORP /DE/, 5400 LEGACY DR, H3-3D-05, PLANO, TX, 75024, 9726046000 - 12,000,000 ($270,360,000.00) Other, (File 333-111325 - Dec. 18) (BR. 03) S-8 ARRHYTHMIA RESEARCH TECHNOLOGY INC /DE/, 25 SAWYER PASSWAY, FITCHBURG, MA, 01420, 978-345-5000 - 200,000 ($4,084,000.00) Equity, (File 333-111326 - Dec. 18) (BR. 36) S-3 EVERGREEN RESOURCES INC, 1401 17TH ST SUITE 1200, DENVER, CO, 80202, 3032988100 - 0 ($86,425,435.00) Equity, (File 333-111327 - Dec. 18) (BR. 04) S-3 METROCALL HOLDINGS INC, 6677 RICHMOND HWY, ALEXANDRIA, VA, 22306, 7036606677 - 0 ($46,718,750.00) Equity, (File 333-111328 - Dec. 18) (BR. 37) S-8 ITC DELTACOM INC, 1791 O G SKINNER DRIVE, WEST POINT, GA, 31833, 7066453880 - 0 ($17,714,500.00) Equity, (File 333-111329 - Dec. 18) (BR. 37) S-8 JDA SOFTWARE GROUP INC, 14400 N 87TH ST, SCOTTSDALE, AZ, 85260, 4083083000 - 1,200,000 ($19,464,000.00) Equity, (File 333-111330 - Dec. 18) (BR. 03) S-3 CEL SCI CORP, 8229 BOONE BLVD ., SUITE 802, VIENNA, VA, 22182, 7035069460 - 0 ($4,270,335.00) Equity, (File 333-111332 - Dec. 18) (BR. 01) S-8 PFIZER INC, 235 E 42ND ST, NEW YORK, NY, 10017, 2125732323 - 500,000 ($10,512,412.20) Equity, (File 333-111333 - Dec. 18) (BR. 01) SB-2 GREENLAND CORP, 6194584226 - 0 ($6,852,000.00) Equity, (File 333-111334 - Dec. 18) (BR. 07) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. Item 10. Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics. Item 11. Temporary Suspension of Trading Under Registrant's Employee Benefit Plans. Item 12. Results of Operations and Financial Condition. The following companies have filed 8-K reports for the date indicated and/or amendments to 8-K reports previously filed, responding to the item(s) of the form specified. 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE 1 2 3 4 5 6 7 8 9 10 11 12 13 DATE COMMENT --------------------------------------------------------------------------------------------- ACCLAIM ENTERTAINMENT INC DE X 12/17/03 ACE COMM CORP MD X X 12/05/03 ACNB CORP PA X X 12/18/03 ACTIVISION INC /NY DE X X 12/17/03 ACUITY BRANDS INC DE X X 12/18/03 ADVANTA CORP DE X X 12/18/03 AEROSONIC CORP /DE/ DE X X 12/16/03 AFG INVESTMENT TRUST A DE X X 11/24/03 AFG INVESTMENT TRUST B DE X X 11/24/03 AFLAC INC GA X 12/18/03 AIRPLANES LTD DE X 12/18/03 ALEXION PHARMACEUTICALS INC DE X X 12/18/03 ALLIANCE CAPITAL MANAGEMENT HOLDING L DE X X 12/18/03 ALLIANCE CAPITAL MANAGEMENT L P DE X X 12/18/03 AMERICAN COMMUNITY BANCSHARES INC NC X 12/15/02 AMERICAN EAGLE MANUFACTURING CO NV X X X X X 12/04/03 AMERICAN ECOLOGY CORP DE X X 12/16/03 AMERICAN HEALTHWAYS INC DE X X 12/18/03 AMERICAN MEDICAL ALERT CORP NY X X 12/18/03 AMERICAN PACIFIC CORP DE X X 12/18/03 AMERICAN TOWER CORP /MA/ DE X X 12/18/03 AMYLIN PHARMACEUTICALS INC DE X X 12/17/03 ANADARKO PETROLEUM CORP DE X 12/05/03 ANDERSEN GROUP INC DE X X 12/18/03 ANWORTH MORTGAGE ASSET CORP MD X X 12/18/03 APOGEE ENTERPRISES INC MN X X 12/17/03 APOLLO GROUP INC AZ X X X 12/18/03 APPLIED SIGNAL TECHNOLOGY INC CA X 12/16/03 ARRAY BIOPHARMA INC DE X X 12/18/03 ASHWORTH INC DE X X 12/18/03 ASTRO MED INC /NEW/ RI X 12/18/03 ASV INC /MN/ MN X X 12/18/03 ATLANTIC CITY ELECTRIC TRANSITION FUN DE X X 12/16/03 ATRIUM COMPANIES INC DE X X X 12/10/03 AXA FINANCIAL INC DE X 12/18/03 BANK OF SOUTH CAROLINA CORP SC X 12/18/03 BEAR STEARN COMMERCIAL MORT PASS THRO DE X X 12/18/03 BEAR STEARNS COMMERCIAL MORT SEC TRU DE X X 12/15/03 BEAR STEARNS COMMERCIAL MORTGAGE SECU DE X X 12/15/03 BIOMET INC IN X 12/17/03 BNC BANCORP NC X X 12/17/03 BOEING CAPITAL CORP DE X 12/18/03 BOND SECURITIZATION LLC DE X X 12/10/03 BORLAND SOFTWARE CORP DE X 12/18/03 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA X X 12/17/03 CALLAWAY GOLF CO /CA DE X 12/18/03 CAPITAL ONE FINANCIAL CORP DE X 12/15/03 CARNIVAL CORP DE X 12/18/03 CARNIVAL PLC X 12/18/03 CARRINGTON LABORATORIES INC /TX/ TX X X 12/17/03 CATTLESALE CO DE X 12/17/03 CBRL GROUP INC TN X X 12/18/03 CENTEX CORP NV X X 12/08/03 CHASE CREDIT CARD MASTER TRUST NY X X 12/15/03 CHASE CREDIT CARD MASTER TRUST NY X X 12/15/03 CHASE MANHATTAN BANK USA DE X X 12/15/03 CHASE MANHATTAN BANK USA DE X X 12/15/03 CHASE MANHATTAN MARINE OWNER TRUST 19 NY X X 12/15/03 CHASE MANHATTAN RV OWNER TRUST 1997-A DE X X 12/15/03 CHASE MORTGAGE FINANCE CORP DE X X 12/18/03 CHASE MORTGAGE FINANCE CORP DE X X 12/18/03 CHEESECAKE FACTORY INCORPORATED DE X 12/18/03 CHINA FUND INC MD X 11/01/03 CITRIX SYSTEMS INC DE X 12/18/03 CLARKSTON FINANCIAL CORP X 12/18/03 COLGATE PALMOLIVE CO DE X X 12/18/03 COLONY BANKCORP INC GA X X 12/18/03 COMMERCESOUTH INC DE X 11/19/03 COMMERCIAL MORTGAGE PASS-THROUGH CERT X 12/01/03 COOPER INDUSTRIES LTD X X 12/18/03 CORNERSTONE BANCSHARES INC TN X X 12/16/03 CORVU CORP MN X 11/19/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 12/18/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X X 12/18/03 CTI DIVERSIFIED HOLDINGS INC DE X 12/10/03 CTI DIVERSIFIED HOLDINGS INC DE X 12/18/03 CWABS INC DE X X 12/18/03 CWMBS INC DE X X 10/30/03 DARDEN RESTAURANTS INC FL X X 12/18/03 DATATEC SYSTEMS INC DE X X X 12/17/03 DICKIE WALKER MARINE INC X X 12/18/03 DRACO HOLDING CORP/NV NV X 12/18/03 DYNASTY INTERNATIONAL CORP INC NV X X 12/18/03 EAGLE PICHER HOLDINGS INC DE X X 12/17/03 EC PARTNERS LP DE X X 10/24/03 EDWARDS LIFESCIENCES CORP DE X 12/17/03 EFJ INC DE X X 12/18/03 ELECTRONIC IDENTIFICATION INC NV X X X 12/17/03 ENCYSIVE PHARMACEUTICALS INC DE X X 12/18/03 ENERGY EAST CORP NY X 12/18/03 ENRON CORP/OR/ OR X X 12/17/03 ENTEGRIS INC MN X X 12/18/03 EQUITABLE LIFE ASSURANCE SOCIETY OF T NY X 12/18/03 EUNIVERSE INC DE X X 12/11/03 EXELON CORP PA X 12/15/03 EXTREME NETWORKS INC DE X X 12/16/03 FAMILY DOLLAR STORES INC DE X X 12/18/03 FAMILY STEAK HOUSES OF FLORIDA INC FL X 12/17/03 FBL FINANCIAL GROUP INC IA X X 12/18/03 FIRST CHARTER CORP /NC/ NC X X 12/18/03 FIRST NATIONAL FUNDING LLC NE X 12/15/03 FIRST NIAGARA FINANCIAL GROUP INC DE X X 12/18/03 FIRST UNION COMMERCIAL MORTGAGE PASS NC X X 12/18/03 FIRST UNION NATIONAL BANK COM MORT PA NC X X 12/18/03 FLAG TELECOM GROUP LTD X X 12/18/03 FLEXSTEEL INDUSTRIES INC MN X 12/17/03 FNB CORP/FL/ FL X 12/18/03 FREEPORT MCMORAN COPPER & GOLD INC DE X 12/18/03 FRONTIER AIRLINES INC /CO/ CO X 12/18/03 GE COMMERCIAL MORT CORP COM MORT PS T DE X X 12/15/03 GENERAL CABLE CORP /DE/ DE X X 12/18/03 GENERAL COMMUNICATION INC AK X X 12/18/03 GENETRONICS BIOMEDICAL CORP X 07/16/03 GENOME THERAPEUTICS CORP MA X X 12/17/03 GILMAN & CIOCIA INC DE X X 12/04/03 GLOBAL PAYMENTS INC GA X X 12/18/03 GMAC COMMERICAL MORT SECS INC SERS 20 DE X X 12/10/03 GOLDEN PATRIOT CORP NV X 12/18/03 GOLDMAN SACHS GROUP INC/ DE X X X 12/18/03 GS MORTGAGE SEC CORP II COMM MORT PAS DE X X 12/10/03 HEADWATERS INC DE X X 12/17/03 HERCULES INC DE X X 12/16/03 HON INDUSTRIES INC IA X 12/17/03 HORACE MANN EDUCATORS CORP /DE/ DE X X 12/17/03 HORIZON ORGANIC HOLDING CORP DE X 12/18/03 HUGHES SUPPLY INC FL X X 12/17/03 HYDRIL CO DE X X 12/18/03 IGATE CORP PA X X 12/17/03 IMPAC MORTGAGE HOLDINGS INC MD X X 12/17/03 INLAND WESTERN RETAIL REAL ESTATE TRU MD X X 12/08/03 INLAND WESTERN RETAIL REAL ESTATE TRU MD X 10/31/03 AMEND INTER PARFUMS INC DE X 12/18/03 INTERMAGNETICS GENERAL CORP NY X X 12/18/03 INTERPUBLIC GROUP OF COMPANIES INC DE X X 12/18/03 INTERSTATE BAKERIES CORP/DE/ DE X X 12/18/03 INTERWAVE COMMUNICATIONS INTERNATIONA X X 12/02/03 INTRAWARE INC DE X X 12/18/03 INVIVO CORP DE X X X 12/17/03 ISTAR FINANCIAL INC MD X 12/16/03 JACOBSON STORES INC MI X X 12/12/03 JAMESON INNS INC GA X X 12/18/03 JAMESON INNS INC GA X X 12/18/03 JOULE INC DE X X 12/16/03 JP MORGAN CHASE COM MORT SEC CORP PAS DE X X 12/18/03 KNIGHT TRADING GROUP INC DE X X 12/18/03 KORN FERRY INTERNATIONAL DE X X 12/10/03 AMEND KROLL INC DE X X 12/17/03 LAKES ENTERTAINMENT INC MN X X 12/18/03 LASER RECORDING SYSTEMS INC NJ X X 12/03/03 LAWSON SOFTWARE INC DE X X 12/18/03 LEXENT INC DE X X 12/18/03 LITTLE SQUAW GOLD MINING CO AK X X 12/15/03 AMEND LOGIC DEVICES INC CA X 12/18/03 LORAL ORION INC DE X 12/17/03 LORAL SPACE & COMMUNICATIONS LTD D0 X 12/17/03 LOUISIANA PACIFIC CORP DE X X 12/17/03 MAGNUM HUNTER RESOURCES INC NV X X 12/17/03 MAKE YOUR MOVE INC NV X 12/17/03 MANUGISTICS GROUP INC DE X 12/18/03 MARCUS CORP WI X X 12/18/03 MAXXIS GROUP INC GA X 12/18/03 MBNA CORP MD X 12/18/03 MDSI MOBILE DATA SOLUTIONS INC /CAN/ A1 X X 12/18/03 MEDIFAST INC DE X 12/10/03 AMEND MEDIX RESOURCES INC CO X 12/18/03 MENTOR CORP /MN/ MN X X 12/17/03 MERIX CORP OR X X 12/18/03 MERRILL LYNCH COMM MORT PS THR CERTS DE X 12/01/03 MIRENCO INC X X 07/23/03 AMEND MISSION RESOURCES CORP DE X X 12/18/03 MOLDFLOW CORP X X 12/18/03 MONEY STORE COMMERCIAL MORTGAGE INC NJ X X 12/15/03 MONEY STORE INVESTMENT CORP NJ X X 12/15/03 MONEY STORE SBA ADJUSTABLE RATE CERTI NJ X X 12/15/03 MONSANTO CO /NEW/ DE X 12/17/03 MORGAN STANLEY DE X X 12/18/03 MORGAN STANLEY DEAN WITTER CAP I INC DE X X 12/17/03 MOTOROLA INC DE X 12/17/03 MOVIE GALLERY INC DE X X 12/16/03 NASB FINANCIAL INC MO X 12/18/03 NASTECH PHARMACEUTICAL CO INC DE X X 12/18/03 NATIONWIDE FINANCIAL SERVICES INC/ DE X 12/17/03 NATIONWIDE LIFE INSURANCE CO OH X 12/17/03 NEW CENTURY MORTGAGE SECURITIES INC DE X X 12/16/03 NEW CENTURY MORTGAGE SECURITIES INC DE X 12/18/03 NEWPOWER HOLDINGS INC DE X X 12/14/03 NIKE INC OR X X 12/18/03 NORTH AMERICAN SCIENTIFIC INC DE X X 12/17/03 NORTHWESTERN CORP DE X X 12/18/03 NOVASTAR FINANCIAL INC MD X X 12/17/03 NUCLEAR SOLUTIONS INC NV X 12/16/03 NYMAGIC INC NY X X 12/17/03 OGE ENERGY CORP OK X X 12/18/03 OKLAHOMA GAS & ELECTRIC CO OK X X 12/18/03 ORASURE TECHNOLOGIES INC DE X X 12/18/03 OTISH MOUNTAIN DIAMOND CO NV X 12/15/03 PACIFICORP /OR/ OR X 12/18/03 PALMONE INC DE X X 12/18/03 PAYCHEX INC DE X 12/18/03 PHOTOGEN TECHNOLOGIES INC NV X X 12/16/03 PRICE T ROWE GROUP INC MD X X 12/18/03 PROVIDIAN MASTER TRUST X X 12/15/03 PRUDENTIAL FINANCIAL INC NJ X 12/11/03 PRUDENTIAL SECURITIES SEC FIN CORP CO DE X X 12/15/03 PURADYN FILTER TECHNOLOGIES INC DE X 12/11/03 PYR ENERGY CORP DE X X 12/15/03 AMEND QUIKSILVER INC DE X X 12/18/03 RADIAN GROUP INC DE X 12/18/03 RAYOVAC CORP WI X 12/17/03 REALNETWORKS INC WA X X 12/18/03 RED HAT INC DE X 12/18/03 RED HAT INC DE X X 12/18/03 RENT A CENTER INC DE DE X 12/10/03 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X X 12/17/03 RETRACTABLE TECHNOLOGIES INC TX X X 12/10/03 RF MONOLITHICS INC /DE/ DE X X 12/18/03 RITE AID CORP DE X X 12/18/03 RTW INC /MN/ MN X X 12/17/03 RYANS FAMILY STEAKHOUSES INC SC X 12/17/03 SAILTECH INTERNATIONAL INC NV X X 12/16/03 SCHERING PLOUGH CORP NJ X X X 12/16/03 SCHIMATIC CASH TRANSACTIONS NETWORK C FL X X 12/17/03 SCPIE HOLDINGS INC DE X X 12/18/03 SEI CORP PA X X 12/18/03 SENSYTECH INC DE X X 12/18/03 SHALLBETTER INDUSTRIES INC MN X 12/16/03 SI INTERNATIONAL INC X X 12/18/03 SIERRA HEALTH SERVICES INC NV X X 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