SEC NEWS DIGEST Issue 2003-246 December 30, 2003 ENFORCEMENT PROCEEDINGS COMMISSION GRANTS STEPHEN WIEN'S PETITION FOR RELIEF FROM A 1982 COMMISSION BAR ORDER The Commission has granted a petition filed by Stephen S. Wien seeking relief from a 1982 Commission bar order entered by his consent. In the 1982 order, the Commission found that Wien aided and abetted his firm M.S. Wien & Co., Inc.'s violations of customer protection, recordkeeping and reporting, and credit extension provisions. The Commission barred Wien from association in a proprietary or supervisory capacity with any broker, dealer, investment company, investment adviser or municipal securities dealer with the proviso that, after two years, he could apply to become so associated. Since the issuance of the 1982 order, Wien has been permitted to occupy supervisory and proprietary positions with a brokerage firm. The Commission took the opportunity presented by this and two other matters decided today to set forth its standard for review of petitions seeking relief from administrative bar orders. The Commission stated that, in reviewing such petitions, it would determine whether it was consistent with the public interest and the protection of investors to permit the petitioner to function in the industry without the safeguards provided by the bar. Bars would remain in place in the usual case and be removed only in compelling circumstances. The Commission explained that preservation of the status quo would ensure its continued control over barred individuals. The Commission applied this standard and determined that Wien was entitled to relief from the 1982 bar order. The Commission considered, among other factors, that the misconduct resulting in the bar did not involve fraudulent conduct, that there was no record of further compliance problems, and that Wien has been almost continuously employed in the securities industry since 1982. (Rel. 34-49000; File No. 3-6102) COMMISSION GRANTS CIRO COZZOLINO'S PETITION FOR RELIEF FROM A 1974 COMMISSION BAR ORDER The Commission has granted a petition filed by Ciro Cozzolino seeking relief from a 1974 Commission bar order. In the 1974 order, the Commission found, on his consent, that Cozzolino aided and abetted violations of antifraud provisions, and that he aided and abetted his broker-dealer employer's recordkeeping violations. The Commission suspended Cozzolino from association with any broker or dealer for 240 days, and barred him thereafter from association with any broker-dealer except as a supervised employee in a non-supervisory capacity. Subsequent associations, all in a supervised capacity, have been permitted since 1975. The Commission took the opportunity presented by this and two other matters decided today to set forth its standard for review of petitions seeking relief from administrative bar orders. The Commission stated that, in reviewing such petitions, it would determine whether it was consistent with the public interest and the protection of investors to permit the petitioner to function in the industry without the safeguards provided by the bar. Bars would remain in place in the usual case and be removed only in compelling circumstances. The Commission explained that preservation of the status quo would ensure its continued control over barred individuals. The Commission applied this standard and determined that Cozzolino was entitled to relief from the 1974 bar order. The Commission considered, among other factors, that Cozzolino did not have a record of further compliance problems. It also considered that relaxation of the 1974 order through Cozzolino's subsequent associations has not resulted in regulatory interest in his activities. (Rel. 34-49001; File No. 3-4403) COMMISSION DENIES EDWARD FRANKEL'S PETITION SEEKING RELIEF FROM A 1972 COMMISSION BAR ORDER The Commission has denied a petition filed by Edward I. Frankel seeking relief from a 1972 Commission bar order. This was Frankel's third petition. The Commission denied his prior petitions in 1994 and 1997. In the 1972 order, the Commission found, on his consent, that Frankel offered and sold unregistered securities and failed to make requisite conflict-of-interest disclosures. He made false confirmations to auditors that caused false information to be filed with the Commission. Frankel also made or caused to be made false and misleading record entries. The Commission barred Frankel from association in a supervisory position with any broker-dealer. Since 1976, Frankel has been permitted to associate in a supervisory capacity with broker-dealer firms. The Commission took the opportunity presented by this and two other matters decided today to set forth its standard for review of petitions seeking relief from administrative bar orders. The Commission stated that, in reviewing such petitions, it would determine whether it was consistent with the public interest and the protection of investors to permit the petitioner to function in the industry without the safeguards provided by the bar. Bars would remain in place in the usual case and be removed only in compelling circumstances. The Commission explained that preservation of the status quo would ensure its continued control over barred individuals. The Commission held that there was no showing of compelling circumstances warranting removal of the bar against Frankel. The Commission considered the serious and extensive misconduct resulting in the bar, as well as recent Florida sanctions against Frankel. The Commission believed that the circumstances presented indicated the need for its continued control over Frankel's activities. (Rel. 34-49002; File No. 3-2783) COMMISSION INSTITUTES ADMINISTRATIVE PROCEEDINGS AGAINST THREE BROKERS FORMERLY ASSOCIATED WITH NEW YORK BOILER ROOM On December 29, the Commission issued orders instituting separate administrative proceedings against Edward Becker, Gregg Becker and Eric Stuerken (Respondents) pursuant to Section 15(b) of the Securities Exchange act of 1934. The Respondents were associated with the Melville, New York branch of Investors Associates, Inc., formerly a registered broker-dealer. Each of the Respondents pleaded guilty or was found guilty by a jury in the United States District Court for the Southern District of New York of securities fraud and of conspiracy to commit securities fraud, mail fraud and wire fraud arising from his participation in selling penny stocks promoted by Investors Associates, Inc. (Gregg Becker - Rel. 34- 49005, File No. 3-11366; Edward Becker - Rel. 34-49006, File No. 3- 11367; Eric Stuerken - Rel. 34-49007, File No. 3-11368) SEC FILES EMERGENCY ACTION AGAINST OPULENTICA, LLC. AND ITS PRINCIPALS ZARRAR SHEIKH AND NASSER DAWOUD FOR ENGAGING IN A SECURITIES OFFERING FRAUD Court Orders Immediate Freeze of Defendants' Assets, Repatriation of Investor Funds, Prohibition of Document Destruction and Expedited Discovery On December 29, the Commission filed civil fraud charges against Opulentica, LLC of New York and its principals Zarrar Sheikh and Nasser A. Dawoud for the offer and sale of unregistered securities. The action alleges that, between March 2002 and the prsent, Opulentica, Zarrar and Dawoud fraudulently raised over $500,000 by making material misrepresentations to actual and prospective investors concerning monthly and annual returns on investments, investment risks, and the existence of "insurance" to protect against investment losses. Based on the SEC's application, which was filed simultaneously with the filing of the complaint, United States District Judge Richard J. Holwell of the Southern District of New York issued a temporary restraining order, freezing the assets of the defendants, directing the repatriation of investors funds wired to offshore accounts, prohibiting the destruction of documents, and granting expedited discovery. The Court scheduled a hearing for December 30, 2003, on the SEC's application for a preliminary injunction. The SEC's complaint, filed in the U.S. District Court in Manhattan, names the following defendants and relief defendant: Opulentica, a New York limited liability corporation that was formed on or about May 21, 2002, and whose purported office is located at 44 Wall Street, New York, New York. Opulentica has operated a website, through which it has offered, and continues to offer, to investors and potential investors a purported guaranteed return of 6% (which it claims would yield an annual return of 72%) on short-term investments. Sheikh, age 33, is a registered agent of Opulentica and is identified as the contact person in Opulentica's advertisements in the "Weekly Pakistan News" and the "Pakistan Post" and as the media relations contact in other offering materials. Dawoud, age 31, resides in Brooklyn, New York. In a bank account opening statement, Dawoud held himself out to be the president of Opulentica. Relief Defendant, Saima Shahzadi, is Sheikh's wife and has received at least $56,200 in investor funds from Opulentica's bank accounts. Further, the SEC's complaint alleges that: * As of December 9, the defendants raised approximately $538,000 from about twenty investors in Opulentica. The defendants solicited investors to open accounts with Opulentica for periods of 3, 6, 9, and 12 months. Opulentica promised investors returns of 6% monthly or, as described in the offering, 72% returns annually. Opulentica's website boasted that it offered investors "the maximum gain with the minimum of risk exposure" and "extensive insurance coverage" over all its accounts. In its offering materials, Opulentica listed fifteen individuals, including Sheikh, who it claimed constitute a "staff of dedicated, professional, and licensed financial analysts, [and] traders." * In truth, Opulentica was an ongoing fraud. Opulentica never produced profits of 6% per month. In fact, of the $538,000 raised, the defendants actually invested only $289,000 in reckless day trading through which the defendants lost over $117,000. Opulentica's trading accounts were not protected by insurance and investments in Opulentica were most definitely not "risk-free." The defendants failed to disclose that they had diverted $249,000 of investor funds for their personal use and that of Shahzadi. The defendants misrepresented the credentials of Opulentica's purported management. The defendants are charged with violating Sections 5(a), 5(c), and 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. In addition to the emergency relief granted by the court, the SEC is seeking a judgment of permanent injunction, disgorgement of ill-gotten gains, and monetary penalties. The Commission acknowledges the assistance in this matter of the Office of the U.S. Attorney for the Southern District of New York and the U.S. Postal Inspection Service. [SEC v. Opulentica, LLC., Nasser Dawoud, Zarrar Sheikh, and Saimia Shahzadi, Relief Defendant, 03 Civ. 10165, SDNY, RJH] (LR-18526) SEC CHARGES PARMALAT WITH FINANCIAL FRAUD The Commission today charged Parmalat Finanziaria S.p.A. (Parmalat) with securities fraud. The Commission's complaint, filed in U.S. District Court in the Southern District of New York, alleges that Parmalat engaged in one of the largest and most brazen corporate financial frauds in history. As alleged in the complaint, from August through November 2003, Parmalat fraudulently offered $100 million of unsecured Senior Guaranteed Notes to U.S. investors by materially overstating the company's assets and materially understating its liabilities. As Parmalat acknowledged in a press release dated December 19, 2003, the assets in its 2002 audited financial statements were overstated by at least _3.95 billion (approximately $4.9 billion). In addition, Parmalat falsely stated to U.S. investors that it used its "excess cash balances" - which actually did not exist - to repurchase corporate debt securities worth _2.9 billion (approximately $3.6 billion), when in fact it had not repurchased those debt obligations and they remained outstanding. The $100 million note offering failed after Parmalat's auditors raised questions about certain Parmalat accounts. The complaint further alleges that as of the end of 2002, Parmalat purportedly held the _3.95 billion worth of cash and marketable securities in an account at Bank of America in New York City in the name of Bonlat Financing Corporation (Bonlat), a wholly owned subsidiary incorporated in the Cayman Islands. Bonlat's auditors certified its 2002 financial statements based upon a false confirmation that Bonlat held these assets at Bank of America. The bank account and the assets did not exist and the purported confirmation had been forged. These non- existent assets are reflected on Bonlat's 2002 books and records and, in turn, in Parmalat's 2002 consolidated financial statements, as well as in its consolidated financial statements as at June 30, 2003, which were provided to U.S. investors to whom Parmalat offered notes from August through November 2003. The complaint further alleges that a private placement memorandum that Parmalat provided to U.S. investors in August 2003 contained numerous material misstatements about the company's financial condition. For example, the memorandum falsely states: "Liquidity is high with significant cash and marketable securities balances.." The complaint further alleges that on December 9, Parmalat's Chairman and Chief Executive Officer, and his son, a senior Parmalat executive, met with representatives from a New York City-based private equity and financial advisory firm regarding a possible leveraged buyout of Parmalat. During that meeting, one of the New York firm's representatives noted that Parmalat's financial statements showed that the company had a large amount of cash. In response, the son stated that the cash was not there, and that Parmalat really had only _500 million in cash. Later, Parmalat's Chief Financial Officer joined the meeting. During a discussion of Parmalat's outstanding debt, the CFO stated that Parmalat's debt was actually _10 billion, much higher than the balance sheet showed. The CFO indicated that the balance sheet was incorrect because the company had not repurchased _2.9 billion of Parmalat bonds. The balance sheet falsely reflected that the bonds had been repurchased. The complaint further alleges that based on these revelations, the New York firm's representatives offered to send members of the firm's restructuring group to meet with Parmalat representatives. The following day, representatives of the firm's restructuring group met with the Parmalat representatives, and informed them that Parmalat needed to publicly disclose the facts disclosed to the New York firm if that firm were to continue to have any involvement. When it became clear that the Parmalat representatives were unwilling to do so, the New York firm's representatives terminated their discussions with Parmalat. The complaint further alleges that from 1998 through 2002, Parmalat and certain of its top managers and directors, including its then Chairman and CEO and its CFO, actively marketed and sold nearly $1.5 billion in notes and bonds to U.S. investors. Parmalat also sponsored an American Depositary Receipts (ADR) program. Parmalat's ADRs were originally privately placed in the U.S. on August 9, 1996. Before December 19, 2003, the price of Parmalat ADRs had been artificially inflated by the materially false and misleading statements described above. Parmalat is charged with violating Section 17(a) of the Securities Act of 1933. The Commission seeks against Parmalat a permanent injunction from future securities fraud violations and a substantial civil penalty. The Commission's investigation into these events is continuing. The Commission acknowledges the assistance of Commissione Nazionale per la Societ… e la Borsa (Consob), the public authority responsible for regulating the Italian securities market. [SEC v. Parmalat Finanziaria S.p.A., Case No. 03 CV 10266 (PKC) SDNY] (LR-18527; AAE Rel. 1936) HOLDING COMPANY ACT RELEASES ALLEGHENY ENERGY INC., ET AL. A supplemental order has been issued authorizing Allegheny Energy Inc., a registered holding company, and Allegheny Energy Supply Company LLC (AE Supply), a registered holding company and public utility company subsidiary of Allegheny, to continue using revised financing conditions authorized in previous orders through April 30, 2004, and authorizing AE Supply to continue paying dividends out of capital or unearned surplus to Allegheny through April 30, 2004. (Rel. 35-27780) 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 BIO REFERENCE LABORATORIES INC, 481 EDWARD H ROSS DR, ELMWOOD PARK, NJ, 07407-3118, 2017912186 - 2,613,085 ($35,564,086.00) Equity, (File 333-111578 - Dec. 29) (BR. 01) S-8 MURRAY UNITED DEVELOPMENT CORP, PO BOX 224, LANDING, NJ, 07850, 9089793025 - 200,000 ($2,000.00) Equity, (File 333-111580 - Dec. 29) (BR. 04) SB-2 ALLIANCE TOWERS INC, 22 SOUTH LINKS AVE, SUITE 204, SARASOTA, FL, 34236, 3053723322 - 522,500,000 ($15,675,000.00) Equity, (File 333-111581 - Dec. 29) (BR. 09) S-8 ENCORE CLEAN ENERGY INC, SUITE 610 - 375 WATER STREET, V6B5C6, VANCOUVER BC CANADA, A6, V6B5C6, 6048015566 - 2,000,000 ($2,000,000.00) Equity, (File 333-111582 - Dec. 29) (BR. 08) S-4 OSULLIVAN INDUSTRIES VIRGINIA INC, 1900 GULF STREET, LAMAR, MO, 647591899, 4176823322 - 0 ($100,000,000.00) Non-Convertible Debt, (File 333-111583 - Dec. 29) (BR. 06) S-8 MICRON ENVIRO SYSTEMS INC, 789 WEST PENDER ST, SUITE 1250, VANCOUVER BC, A1, V6C 1H2, 6046466903 - 650,000 ($20,150.00) Equity, (File 333-111584 - Dec. 29) (BR. 06) S-4 EMCORE CORP, 145 BELMONT DRIVE, SOMERSET, NJ, 08873, 7322719090 - 88,962,500 ($145,575,000.00) Debt Convertible into Equity, (File 333-111585 - Dec. 29) (BR. 36) S-3 SOUTHWEST WATER CO, 225 N BARRANCA AVE, STE 200, WEST COVINA, CA, 91791-1605, 6269151551 - 0 ($50,000,000.00) Other, (File 333-111586 - Dec. 29) (BR. 02) S-8 OLD LINE BANCSHARES INC, 2995 CRAIN HWY, WALDORF, MD, 20601, 3016450333 - 75,000 ($602,528.00) Equity, (File 333-111587 - Dec. 29) (BR. 07) SB-2 CITIZENS COMMUNITY BANCORP, 2174 EASTRIDGE CENTER, EAU CLAIRE, WI, 57011, 7158369994 - 978,650 ($9,786,500.00) Equity, (File 333-111588 - Dec. 29) (BR. 09) S-4 ROYAL GOLD INC, 1660 WYNKOOP STREET, SUITE 1000, DENVER, CO, 80202-1132, 303-573-1660 - 0 ($304,200,000.00) Equity, (File 333-111590 - Dec. 29) (BR. 04) S-8 PLURISTEM LIFE SYSTEMS INC, MATAM ADVANCED TECHNOLOGY PARK, BUILDING NO. 20, HAIFA, L3, 31905, 972-4-850-1080 - 4,100,000 ($2,808,500.00) Equity, (File 333-111591 - Dec. 29) (BR. 09) S-8 1ST COLONIAL BANCORP INC, 1040 HADDON AVE, COLLINGSWOOD, NJ, 08108, 8568581110 - 0 ($574,000.00) Equity, (File 333-111592 - Dec. 29) (BR. 07) S-8 1ST COLONIAL BANCORP INC, 1040 HADDON AVE, COLLINGSWOOD, NJ, 08108, 8568581110 - 0 ($861,000.00) Equity, (File 333-111593 - Dec. 29) (BR. 07) S-3 VIEWPOINT CORP, 498 SEVENTH AVENUE, SUITE 1810, NEW YORK, NY, 10018, 212-201-0800 - 0 ($2,218,750.00) Equity, (File 333-111595 - Dec. 29) (BR. 03) S-8 MACROMEDIA INC, 600 TOWNSEND ST, STE 310 W, SAN FRANCISCO, CA, 94103, 4152522000 - 0 ($11,576,596.00) Equity, (File 333-111597 - Dec. 29) (BR. 03) S-3 STRUCTURED ASSET SECURITIES CORP II, 2125267000 - 0 ($5,000,000,000.00) Non-Convertible Debt, (File 333-111598 - Dec. 29) (BR. 05) S-3 COBIZ INC, 821 - 17TH STREET, SUITE 900, DENVER, CO, 80202, 3032932265 - 0 ($16,005,281.40) Equity, (File 333-111600 - Dec. 29) (BR. 07) S-3 MAXIM PHARMACEUTICALS INC, 8899 UNIVERSITY CTR LANE, STE 400, SAN DIEGO, CA, 92122, 8584534040 - 0 ($75,000,000.00) Unallocated (Universal) Shelf, (File 333-111601 - Dec. 29) (BR. 01) S-8 HIGH COUNTRY BANCORP INC, 130 WEST 2ND ST, SALIDA, CO, 81201, 7195392516 - 45,000 ($1,372,950.00) Equity, (File 333-111602 - Dec. 29) (BR. 07) S-8 SWS GROUP INC, SUITE 3500, 1201 ELM STREET, DALLAS, TX, 75270, 2146511800 - 0 ($8,902,500.00) Equity, (File 333-111603 - Dec. 29) (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 ------------------------------------------------------------------------------------------------ 3D SYSTEMS CORP DE X X 11/03/03 ABN AMRO MORT CORP MULTI CLASS MORT P DE X 12/01/03 ABN AMRO MORTGAGE CORP MORT PS THR CR DE X 12/01/03 ABN AMRO MORTGAGE CORP MUL CL MORT PA DE X 12/01/03 ABN AMRO MORTGAGE CORP MULTI CL MORT DE X 12/01/03 ABN AMRO MORTGAGE CORP MULTI CLA MOR DE X 12/01/03 ADVANCED MARKETING SERVICES INC DE X 12/29/03 AIRSPAN NETWORKS INC WA X X 12/23/03 AMERICAN TECHNOLOGY CORP /DE/ DE X 12/29/03 AMSOUTH AUTO RECEIVABLES LLC X X 12/15/03 AMSTAR FINANCIAL SERVICES INC FL X 12/26/03 ARABIAN AMERICAN DEVELOPMENT CO DE X 12/29/03 ARGENT SECURITIES INC ASSET BACKED PA X X 12/23/03 ASSET BACKED FUNDING CORP DE X X 12/29/03 AVI BIOPHARMA INC OR X X 12/23/03 BAY VIEW SECURITIZATION CORP DE X 12/15/03 BAY VIEW TRANSACTION CORP X 12/15/03 BAYVIEW FINANCIAL MORT PASS THR CERTS DE X 12/15/03 BEAR STEARNS ASSET BACKED SECURITIES DE X X 12/29/03 BEAR STEARNS ASSET BACKED SECURITIES DE X X 12/26/03 BEAR STEARNS ASSET BACKED SECURITIES DE X X 12/26/03 BEAR STEARNS ASSET BACKED SECURITIES DE X 12/01/03 BENTLEY CAPITAL CORP COM INC X X 12/24/03 BMW VEHICLE OWNER TRUST 2001-A DE X 12/26/03 BMW VEHICLE OWNER TRUST 2002-A X 12/26/03 BMW VEHICLE OWNER TRUST 2003-A X 12/26/03 BRANDYWINE REALTY TRUST MD X X 12/29/03 BROOKE CORP KS X X 12/26/03 BSB BANCORP INC DE X X 12/29/03 CALAVO GROWERS INC CA X X 12/29/03 CARLYLE REAL ESTATE LTD PARTNERSHIP X IL X X 12/17/03 CH2M HILL COMPANIES LTD OR X X 12/12/03 CHASE CORP MA X X 12/10/03 CIMETRIX INC NV X X 12/26/03 CIT HOME EQUITY LOAN TRUST 2002-1 DE X X 11/30/03 CIT HOME EQUITY LOAN TRUST 2003-1 DE X X 11/30/03 CIT HOME EQUITY TRUST 2002-2 DE X X 11/30/03 CNL RETIREMENT PROPERTIES INC MD X X 12/29/03 COEUR D ALENE MINES CORP ID X X 12/29/03 COLMENA CORP DE X X 12/17/03 COMMERCIAL METALS CO DE X X 12/23/03 COMMONWEALTH ENERGY CORP X X 12/23/03 CREDIT SUISSE FIRST BOSTON MORT SEC C DE X X 12/25/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 12/29/03 CSFB ACCEPTANCE CORP HOME EQUITY LOAN DE X X 12/25/03 CSFB MORTGAGE SEC CORP HM EQU PASS TH DE X X 12/25/02 CWABS INC DE X X 12/29/03 CWABS INC DE X X 12/29/03 CWABS INC DE X X 12/29/03 CWABS INC DE X X 12/29/03 CWABS INC DE X X 12/29/03 CWABS INC DE X X X 12/29/03 CWABS INC DE X X X 12/29/03 CWMBS INC DE X X 12/29/03 DENBURY RESOURCES INC DE X X 12/29/03 DISCOVER CARD MASTER TRUST I DE X X 12/26/03 DISCOVER CARD MASTER TRUST I DE X X 12/26/03 DIXON TICONDEROGA CO DE X X 09/30/03 DYAX CORP DE X X 12/26/03 EAGLE FOOD CENTERS INC DE X 12/23/03 EASTMAN KODAK CO NJ X X 12/19/03 ELECTRONIC CLEARING HOUSE INC NV X X 12/26/03 EMCORE CORP NJ X 12/26/03 EP MEDSYSTEMS INC NJ X 12/29/03 FANSTEEL INC DE X 12/29/03 FARREL CORP DE X X 12/29/03 FIRST KEYSTONE CORP PA X 12/29/03 FMC CORP DE X X 12/23/03 FOOTSTAR INC DE X X 12/29/03 FOX ENTERTAINMENT GROUP INC DE X X 12/22/03 FOX STRATEGIC HOUSING INCOME PARTNERS CA X X 12/16/03 FRIEDMANS INC DE X 12/29/03 FRIEDMANS INC DE X 12/23/03 GENCOR INDUSTRIES INC DE X X 12/29/03 GOLDEN ENTERPRISES INC DE X X 12/29/03 GORAN CAPITAL INC A6 X 12/17/03 HELIX BIOMEDIX INC DE X 12/22/03 HERITAGE PROPERTY INVESTMENT TRUST IN MD X X 12/29/03 HOME EQUITY PASS THROUGH CERTIFICATES DE X X 12/25/02 HOUSEHOLD HOME EQUITY LOAN TRUST 1999 DE X 12/22/03 HOUSEHOLD MORTGAGE LOAN TRUST 2003-HC DE X 12/22/03 HUSKER AG PROCESSING LLC NE X X 12/23/03 I SECTOR CORP DE X 12/28/03 I TRAX INC DE X X 12/26/03 IDIAL NETWORKS INC NV X X 12/29/03 IMPERIAL PETROLEUM INC NV X 12/29/03 INDYMAC MBS INC X X 12/29/03 INDYMAC MBS INC X X 12/29/03 INFORMEDIX HOLDINGS INC NV X X 12/19/03 INTERPOOL INC DE X X 12/29/03 IR BIOSCIENCES HOLDINGS INC DE X 07/02/03 AMEND JMB INCOME PROPERTIES LTD V IL X 12/18/03 KCS ENERGY INC DE X X 12/19/03 KRAMONT REALTY TRUST MD X X 12/29/03 LMI AEROSPACE INC MO X X X 12/29/03 LOTUS PACIFIC INC DE X 12/28/03 MERITAGE HOSPITALITY GROUP INC MI X X 12/29/03 MERRILL LYNCH & CO INC DE X X 12/26/03 MERRILL LYNCH MORTGAGE INVESTORS INC DE X X 12/12/03 METROPOLITAN MORTGAGE & SECURITIES CO WA X 12/26/03 MOBILE REACH INTERNATIONAL INC DE X X 12/17/03 MOBILEPRO CORP DE X X 12/24/03 MORTGAGE ASSET SECURITIZATION TRANSAC DE X 12/29/03 MORTON INDUSTRIAL GROUP INC GA X 11/20/03 MS STRUCTURED ASSET CORP DE X 12/01/03 NAPCO SECURITY SYSTEMS INC DE X X 12/29/03 NATIONAL STEEL CORP DE X X 12/22/03 NELNET STUDENT LOAN FUNDING LLC X X 12/26/03 NEXSTAR BROADCASTING GROUP INC DE X X 12/29/03 NIGHTINGALE INC UT X X 12/26/03 NORTHEAST BANCORP /ME/ ME X 12/22/03 OCEAN BIO CHEM INC FL X 12/23/03 OPEN TEXT CORP K6 X 10/16/03 AMEND PACER INTERNATIONAL INC TN X X 11/17/03 PACIFICHEALTH LABORATORIES INC DE X X 12/17/03 PARTNERS TRUST FINANCIAL GROUP INC X X 12/24/03 PEABODY ENERGY CORP DE X X 12/22/03 PEOPLES BANCORP INC OH X 12/29/03 PEOPLES BANCORP INC OH X 12/29/03 AMEND PEPCO HOLDINGS INC DE X X 12/23/03 PETROQUEST ENERGY INC DE X X 12/29/03 POLYMER GROUP INC DE X 12/29/03 POTLATCH CORP DE X 12/29/03 POTOMAC ELECTRIC POWER CO VA X X 12/23/03 PROMOS INC CO X 12/19/03 PSYCHIATRIC SOLUTIONS INC DE X X 12/24/03 QUALITY DINING INC IN X 10/26/03 R WIRELESS INC GA X 11/04/03 RAMBUS INC DE X X 12/24/03 RAPTOR NETWORKS TECHNOLOGY INC X 12/23/03 RASER TECHNOLOGIES INC UT X 10/14/03 AMEND REEVES TELECOM LTD PARTNERSHIP SC X X 12/22/03 RELIANT RESOURCES INC DE X X 12/29/03 RENT WAY INC PA X X 12/22/03 RENT WAY INC PA X X 12/29/03 RESIDENTIAL ASSET MORT PROD INC GMACM DE X X 12/25/03 RESIDENTIAL ASSET MORT PRODUCTS INC G DE X X 12/25/03 RESIDENTIAL ASSET MORT PRODUCTS INC G DE X X 12/25/03 RESIDENTIAL ASSET MORTGAGE PROD INC G DE X X 12/25/03 RIVERSIDE PARK ASSOCIATES LP DE X 12/18/03 ROYAL GOLD INC DE X 12/29/03 ROYSTER-CLARK INC DE X X 12/29/03 SAFETY KLEEN CORP/ DE X X 12/24/03 SATELLITE ENTERPRISES CORP NV X X 12/19/03 SEACOAST BANKING CORP OF FLORIDA FL X X 12/24/03 SENSIENT TECHNOLOGIES CORP WI X 12/19/03 SILVERLEAF RESORTS INC X X 12/23/03 SIMULATIONS 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