SEC NEWS DIGEST Issue 2004-5 January 8, 2004 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS Following is a schedule of Commission meetings which will be conducted under provisions of the Government in the Sunshine Act. Meetings will be scheduled according to the requirements of agenda items under consideration. Open meetings will be held in the Commission Meeting Room, Room 1C30, at the Commission's headquarters building, 450 Fifth Street, N.W., Washington, D.C. Visitors are welcome at all open meetings, insofar as space is available. Persons wishing to photograph or videotape Commission meetings must obtain permission in advance from the Secretary of the Commission. Persons wishing to tape record a Commission meeting should notify the Secretary's office 48 hours in advance of the meeting. Any member of the public who requires auxiliary aids such as a sign language interpreter or material on tape to attend a public meeting should contact Rochelle Franks, Office of Administrative and Personnel Management, to make arrangements. Ms. Franks can be reached at TTY number (202) 942-9558. If you are calling from a non-TTY number, please call the Relay Service at 1-800-877-8339. CLOSED MEETING - TUESDAY, JANUARY 13, 2004 - 2:00 P.M. The subject matter of the closed meeting scheduled for Tuesday, January 13, will be: Formal orders of investigation; Institution and settlement of administrative proceedings of an enforcement nature; Institution and settlement of injunctive actions; and Adjudicatory matter. OPEN MEETING - WEDNESDAY, JANUARY 14, 2004 - 10:00 A.M. The subject matter of the open meeting scheduled for Wednesday, January 14, will be: 1. The Commission will consider whether to propose new Rule 204A-1 under the Investment Advisers Act of 1940 (Advisers Act). The proposed rule would require investment advisers to adopt codes of ethics that would set forth standards of conduct for advisory personnel, safeguard material nonpublic information about client transactions, and address conflicts that arise from personal trading by advisory personnel. The Commission will also consider whether to propose related amendments to Advisers Act Rule 204-2, Advisers Act Form ADV, and Rule 17j-1 under the Investment Company Act of 1940. For further information, please contact Robert Tuleya at (202) 942- 0719. 2. The Commission will consider whether to propose amendments to Rules 0-1, 10f- 3, 12b-1, 15a-4, 17a-7, 17a-8, 17d-1, 17e-1, 17g-1, 18f- 3, and 23c-3, to require investment companies that rely on certain exemptive rules to adopt certain governance practices. The Commission also will consider whether to propose an amendment to Rule 31a-2, the investment company recordkeeping rule, to require that investment companies retain copies of written materials that the directors consider when approving investment advisory contracts. For further information, please contact Catherine E. Marshall at (202) 942-0719. 3. The Commission will consider whether to propose new Rules 15c2-2 and 15c2-3 under the Securities Exchange Act of 1934, and amendments to the confirmation requirements of Rule 10b-10 under that Act, to require improved disclosure to investors about costs and conflicts of interest arising from the distribution of open-end investment company shares, unit investment trust interests and municipal fund securities. The proposed new rules and rule amendments would require brokers, dealers and municipal securities dealers to provide investors with specific information about distribution-related costs and conflicts prior to purchase transactions involving those securities, and as part of transaction confirmations. The amendments would also expand confirmation disclosure of call provisions in debt securities and preferred stock. The Commission will also consider whether to propose amendments to Form N-1A with respect to the disclosure of sales loads and revenue sharing payments. For further information, please contact Joshua Kans at (202) 942- 0073 concerning Rules 15c2-2, 15c2-3 and 10b-10, and Tara Royal at (202) 942-7973 concerning Form N-1A. CLOSED MEETING - THURSDAY, JANUARY 15, 2004 - 2:00 P.M. The subject matter of the closed meeting scheduled for Thursday, January 15, will be: Report of an investigation. ADDITIONAL CLOSED MEETING An additional closed meeting was held on Thursday, January 8, at 10:00 a.m. The following matter was discussed: Formal order of investigation. At times, changes in Commission priorities require alterations in the scheduling of meeting items. For further information and to ascertain what, if any, matters have been added, deleted or postponed, please contact the Office of the Secretary at (202) 942-7070. ENFORCEMENT PROCEEDINGS SEC SUES FORMER SUPREMA SPECIALTIES, INC. EXECUTIVES AND SEVERAL SUPREMA CUSTOMERS AND VENDORS FOR SECURITIES FRAUD ARISING FROM $700 MILLION ROUND- TRIPPING SCHEME AT SUPREMA SPECIALTIES On January 7, the Commission filed a civil complaint in the U.S. District Court for the District of New Jersey charging ten defendants with violating the antifraud and other provisions of the federal securities laws in connection with a multi-year financial fraud at Suprema Specialties, Inc. (Suprema), a now defunct manufacturer and distributor of cheese products based in Paterson, New Jersey. The defendants include Arthur Christensen, the former controller of Suprema; John Van Sickell, the former operations manager of Suprema's Paterson, New Jersey plant; five entities that purported to buy from or sell products to Suprema in the round-tripping scheme, Battaglia & Company, Inc. (Battaglia), California Milk Market (CMM), LNN Enterprises, Inc. (LNN), Packing Products, Inc. (Packing Products), and West Coast Commodities, Inc. (WCC); and three persons who owned or operated these entities, Lawrence Fransen, Robert Quattrone, and George Vieira. Vieira was also sued in connection with his conduct as the former chief operating officer of Suprema's Manteca, California plant. Without admitting or denying the SEC's charges, all of the defendants have consented to the entry of judgments providing for full injunctive and other relief (described below), while deferring for determination at a later date the amount of any disgorgement, prejudgment interest and civil penalties to be awarded. In its complaint, the SEC charged that, from at least 1998 through February 2002, when Suprema filed for bankruptcy, the defendants were engaged in a financial fraud that consisted of three components. First, Suprema and certain of its customers and vendors, including the five entities named as defendants, engaged in "round-tripping" transactions that generated approximately $700 million in fictitious sales revenue, or approximately 60% of Suprema's total reported revenue of approximately $1.13 billion over the relevant time period. Second, imitation cheese and non-cheese products were falsely re-labeled as premium cheeses to fraudulently inflate Suprema's reported inventory. Third, certain of Suprema's cheese products were adulterated with imitation cheese and non-cheese ingredients in order to reduce Suprema's costs illegally, contrary to statements in its filings with the SEC that Suprema sold "natural" or "all natural" cheeses that met applicable federal standards. According to the SEC's complaint, all three components of the fraudulent scheme resulted in material misstatements in Suprema's periodic reports filed with the SEC during its fiscal years 1998 through 2001 and the first quarter of 2002, as well as in the registration statements Suprema filed with the SEC for its secondary public offerings in 2000 and 2001. The complaint alleges that the round-tripping transactions were effectuated through "circles" of entities, each of which included Suprema, a third-party "customer," and a related "vendor." In most instances, the customer and vendor in each circle shared a common owner. False paperwork, including purchase orders, invoices, and bills of lading, was created purporting to represent sales of various cheese products from Suprema to the customer, then from the customer to the vendor, and finally from the vendor back to Suprema. On each leg of the circle - Suprema to the customer, customer to the vendor, and vendor back to Suprema - checks were circulated in purported payment for the transactions. Typically, the checks from Suprema to each vendor involved in the fraud were greater than the corresponding checks from the related customer back to Suprema. This difference in the checks represented a kick-back or "commission" paid to the common owners for their participation in the fraudulent scheme. Funds for the checks, including commissions, were drawn on Suprema's line of credit, which increased as Suprema's accounts receivable grew. With rare exception, no goods were actually sold, purchased, or exchanged in these transactions. Specifically, in its complaint the SEC alleged that the defendants participated in the fraudulent scheme as follows: * From at least 1998 through the first quarter of 2002, Suprema engaged in bogus round-tripping transactions with Battaglia and Packing Products, both of which were owned or operated by Quattrone. * From at least 1998 through the first quarter of 2002, Suprema engaged in bogus round-tripping transactions with WCC and CMM, both of which were owned or operated by Vieira. * From at least 2000 through the first quarter of 2002, Suprema engaged in bogus round-tripping transactions with Wall Street Cheese, LLC (not named as a defendant) and LNN, both of which were owned or operated by Fransen. * During the respective time periods, Quattrone, Vieira, and Fransen each signed false audit confirms that were provided to Suprema's independent auditors, and each received commissions for their participation in the fraudulent scheme. * Collectively, the participation of Quattrone, Vieira, and Fransen resulted in overstatements in Suprema's reported revenue by approximately 5.75%, 7.41%, 14.25%, 19.51%, and 19.48% in fiscal years 1998, 1999, 2000, 2001, and the first quarter of 2002, respectively. * From at least 2000 through the first quarter of 2002, Van Sickell relabeled Suprema's inventory, delivered and retrieved checks in person, and created fraudulent paperwork all in furtherance of the round-tripping scheme. He relabeled imitation cheese products as higher-valued premium cheeses in order to inflate Suprema's inventory. He also adulterated the cheese using ingredients such as food starch and partially hydrogenated soybean oil, as well as other fillers, in accordance with ingredient formulas developed by Suprema in response to competitive pressures for lower-priced products. * From at least 1998 through 2001, Christensen was aware of improprieties in Suprema's cheese transactions. From August 2001 through his resignation in December 2001, Christensen assumed responsibility for coordinating the flow of false invoices and checks in the round-tripping scheme. * From December 2001 through February 2002, Vieira assumed responsibility for coordinating the flow of false invoices and checks in the round-tripping scheme. Based on these allegations, the SEC charged Christensen, Fransen, Quattrone, Van Sickell, Vieira, Battaglia, CMM, LNN, Packing Products, and WCC with: (i) securities fraud in violation of Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Exchange Act Rule 10b- 5; (ii) aiding and abetting Suprema's violations of the periodic reporting, books and records, and internal accounting controls provisions of Exchange Act Sections 13(a) and 13(b)(2)(A) and (B) and Exchange Act Rules 12b-20, 13a-1, and 13a-13; and (iii) aiding and abetting misrepresentations by Suprema's officers and directors to the company's accountants in violation of Exchange Act Rule 13b2-2. Christensen and Van Sickell were also charged with violating the antifraud provisions of Section 17(a) of the Securities Act of 1933 and, along with Vieira, knowingly circumventing internal accounting controls and falsifying corporate books and records in violation of Exchange Act Section 13(b)(5) and Exchange Act Rule 13b2-1. Without admitting or denying the allegations of the SEC's complaint, all of the defendants have agreed to settle the SEC's charges. Subject to the Court's approval, these settlements would result in judgments ordering permanent injunctive relief against future violations of the federal securities laws, permanent officer and director bars against the individual defendants (with the exception of Christensen, who would be subject to a ten-year bar in recognition of his level of cooperation), and deferment of any disgorgement, interest, or civil penalties until decided by the court upon motion by the SEC at a later date. In a related proceeding, the U.S. Attorney for the District of New Jersey filed criminal charges against Fransen, Quattrone, Van Sickell, and Vieira. At a plea hearing in the U.S. District Court for the District of New Jersey held earlier today, Fransen, Quattrone, and Vieira each plead guilty to one count of securities fraud and one count of conspiracy to commit securities fraud, bank fraud, and mail fraud and to make false statements to auditors. In the same proceeding, Van Sickell plead guilty to one count of food adulteration and misbranding with intent to defraud and one count of conspiracy to commit securities fraud, bank fraud, and mail fraud, to make false statements to auditors, and to introduce adulterated and misbranded food into interstate commerce. (U.S. v. Lawrence Fransen, CR04-10 (D.N.J.); U.S. v. George Vieira, CR04-11 (D.N.J.); U.S. v. John Van Sickell, CR04-12 (D.N.J.); and U.S. v. Quattrone, CR04-13 (D.N.J.)) The SEC acknowledges the assistance of the U.S. Attorney's Office for the District of New Jersey, the Federal Bureau of Investigation, and the U.S. Food and Drug Administration in its investigation, which is continuing. [SEC v. Robert Quattrone, et al., Civil Action No. 04- 33(SRC) (D.N.J.)] (LR-18534; AAE Rel. 1938; Press Rel. 2004-2) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGE A proposed rule change (SR-CBOE-2003-54) filed by the Chicago Board Options Exchange relating to misrepresentations and omissions in communications to the CBOE and the Options Clearing Corporation has been filed under Section 19(b)(1) of the Securities Exchange Act of 1934. Publication of the notice in the Federal Register is expected during the week of January 12. (Rel. 34-49028) WITHDRAWALS GRANTED An order has been issued granting the application of Mindspeed Technologies, Inc. to withdraw its common stock, par value $.01, and the associated Preferred Share Purchase Rights, from listing and registration on the American Stock Exchange, effective at the opening of business on January 8, 2004. (Rel. 34-49032) An order has been issued granting the application of The Southern Banc Company, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the American Stock Exchange, effective at the opening of business on January 8, 2004. (Rel. 34-49033) DELISTING GRANTED An order has been issued granting the application of the Pacific Exchange to strike from listing and registration certain call and put options contracts issued by The Options Clearing Corporation respecting the underlying common stock of the following companies, effective January 8: Potash Corporation of Saskatchewan (POT) Sicor, Inc. (SCRI) (Rel. 34-49034) WITHDRAWAL SOUGHT A notice has been issued giving interested persons until Feb. 3, 2004, to comment on the application One Liberty Properties, Inc. to withdraw its common stock, $1.00 par value, from listing and registration on the American Stock Exchange. (Rel. 34-49035) 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 NIKU CORP, 305 MAIN ST, REDWOOD CITY, CA, 94063, 6502984600 - 717,710 ($5,849,336.92) Equity, (File 333-111739 - Jan. 7) (BR. 03) S-3 MERIX CORP, 1521 POPLAR LANE, FOREST GROVE, OR, 97116, 5033599300 - 3,450,000 ($84,904,500.00) Equity, (File 333-111740 - Jan. 7) (BR. 36) SB-2 ON THE GO HEALTHCARE INC, 85 CORSTATE AVENUE UNIT 1, CONCORD ONT. CANADA, A6, L4K 4Y2, 9057602987 - 16,000,000 ($2,080,000.00) Equity, (File 333-111741 - Jan. 7) (BR. 02) S-4 ARMOR HOLDINGS INC, 1400 MARSH LANDING PARKWAY, SUITE 112, JACKSONVILLE, FL, 32250, 9047415600 - 150,000,000 ($150,000,000.00) Debt Convertible into Equity, (File 333-111742 - Jan. 7) (BR. 36) F-6 GRUPO MODELO SA DE CV, CAMPOS ELISEOS NO 400 PISO 8, COL LOMAS DE CHAPULTEPEC, MEXICO, O5, 11000, 525552833600 - 50,000,000 ($2,500,000.00) ADRs/ADSs, (File 333-111743 - Jan. 7) (BR. ) S-8 KIMBALL INTERNATIONAL INC, 1600 ROYAL ST, JASPER, IN, 47549, 8124821600 - 2,500,000 ($40,062,500.00) Equity, (File 333-111744 - Jan. 7) (BR. 06) S-8 WESTERN SIERRA BANCORP, 3350 COUNTRY CLUB DRIVE, SUITE 202, CAMERON PARK, CA, 95682, 5306775600 - 0 ($1,565,847.90) Equity, (File 333-111745 - Jan. 7) (BR. 07) S-8 AETRIUM INC, 2350 HELEN ST, NORTH ST PAUL, MN, 55109, 6127041800 - 0 ($2,289,000.00) Equity, (File 333-111747 - Jan. 7) (BR. 36) S-8 AETRIUM INC, 2350 HELEN ST, NORTH ST PAUL, MN, 55109, 6127041800 - 0 ($1,942,500.00) Equity, (File 333-111748 - Jan. 7) (BR. 36) S-8 FIRST ADVANTAGE CORP, ONE PROGRESS PLAZA STE 2400, STE 2400, ST PETERSBURG, FL, 33701, 7272143411 - 2,000,000 ($37,200,000.00) Equity, (File 333-111749 - Jan. 7) (BR. 08) S-8 SPORTS AUTHORITY INC /DE/, 1050 WEST HAMPDEN AVENUE, ENGLEWOOD, CO, 80110, 3032005050 - 0 ($92,750,000.00) Equity, (File 333-111751 - Jan. 7) (BR. 02) S-8 POWERCHANNEL INC, P.O. BOX 500, SUITE, EAST TAUNTON, MA, 02718, 5088806969 - 2,000,000 ($1,660,000.00) Equity, (File 333-111752 - Jan. 7) (BR. 04) F-10 RESEARCH IN MOTION LTD, 295 PHILLIP ST, WATERLOO, ONTARIO CANADA, A6, 00000, 5198887465 - 0 ($695,934,000.00) Equity, (File 333-111753 - Jan. 7) (BR. 37) S-3 PACER INTERNATIONAL INC, 8002254222 - 0 ($328,844,451.15) Equity, (File 333-111754 - Jan. 7) (BR. 05) N-2 CALAMOS STRATEGIC TOTAL RETURN FUND, 1111 E WARRENVILLE RD, NAPERVILLE, IL, 60653, 8003239943 - 0 ($15,000.00) Equity, (File 333-111756 - Jan. 7) (BR. ) S-3 SUNTERRA CORP, 3865 W CHEYENNE AVENUE, BUILDING NO. 5, NORTH LAS VEGAS, NV, 89032, 7028048600 - 1,748,814 ($18,904,679.00) Equity, (File 333-111758 - Jan. 7) (BR. 08) 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 01/06/04 ABFC ASSET-BACKED CERTIFICATES SERIES DE X X 12/26/03 ABLEAUCTIONS COM INC FL X X 01/07/04 ABN AMRO MORT CORP MULTI CLASS MORT P DE X X 01/01/04 ABN AMRO MORT CORP MULTI CLASS MORT P DE X X 01/01/04 ABN AMRO MORT SEC MULTI CLASS MORT PS DE X 12/23/03 ABN AMRO MORT SEC MULTI CLASS MORT PS DE X X 12/23/03 ABN AMRO MORTGAGE CORP SERIES 2001-1 DE X X 01/01/04 ABN AMRO MORTGAGE CORP SERIES 2001-4 DE X X 01/01/04 ABN AMRO MORTGAGE CORP SERIES 2002-9 DE X X 01/01/04 ABN AMRO MORTGAGE MULTI-CLASS MOR PAS DE X X 01/01/04 ACTRADE FINANCIAL TECHNOLOGIES LTD DE X X 01/07/04 AEHR TEST SYSTEMS CA X X 01/07/04 AEROPOSTALE INC X X 01/07/04 AGCO CORP /DE DE X 01/07/04 ALLIANCE FINANCIAL CORP /NY/ NY X X 01/06/04 AMERICAN FINANCIAL REALTY TRUST X X 01/07/04 AMERICAN NATURAL ENERGY CORP OK X 01/06/04 AMERICAN RIVER HOLDINGS CA X X 01/02/04 AMERICAN RIVER HOLDINGS CA X X 01/02/04 AMERIQUEST MORTGAGE SEC INC ASSET BAC DE X X X 12/19/03 AMR CORP DE X 01/06/04 ANALYTICAL SURVEYS INC CO X X 01/06/04 APOGEE ENTERPRISES INC MN X 01/02/04 APPLEBEES INTERNATIONAL INC DE X 01/07/04 ARIS INDUSTRIES INC NY X X 12/22/03 ASHLAND INC KY X 01/07/04 ASSET BACKED SECURITIES CORP DE X 01/07/04 ASTROPOWER INC DE X X 12/29/03 BANKATLANTIC BANCORP INC FL X 12/31/03 BEAR STEARNS ALT A TRUST MORT PASS TH DE X X 12/25/03 BEAR STEARNS ALT A TRUST MORT PASS TH DE X 01/07/04 BEAR STEARNS ARM TRUST MORT PASS THR DE X X 12/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 12/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 12/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 12/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS- NY X X 12/25/03 BEAR STEARNS ASSET BACKED SECURITIES DE X X 12/25/03 BEAR STEARNS ASSET BACKED SECURITIES DE X X 12/25/03 BOISE CASCADE CORP DE X X 01/07/04 BRANDYWINE REALTY TRUST MD X X 01/06/04 BUCKEYE TECHNOLOGIES INC DE X 01/07/04 CACHE INC FL X 01/07/04 CAESARS ENTERTAINMENT INC DE X X 01/05/04 CAMBRIDGE HEART INC DE X 01/07/04 CAPITAL MORTGAGE PLUS L P DE X X 01/06/04 CAPSTONE TURBINE CORP DE X 01/07/04 CENTER FINANCIAL CORP CA X X 01/05/04 CENTRAL COAST BANCORP CA X X 12/31/03 CHAMPION INDUSTRIES INC WV X 01/07/04 CHAMPPS ENTERTAINMENT INC DE X 01/06/04 CHASE FUNDING INC NY X X 12/26/03 CHASE MORTGAGE FINANCE CORP DE X X 12/22/03 CHEESECAKE FACTORY INCORPORATED DE X 01/07/04 CHEESECAKE FACTORY INCORPORATED DE X 01/07/04 CHENIERE ENERGY INC DE X X 01/07/03 CHESAPEAKE ENERGY CORP OK X X X 01/07/04 CINCINNATI BELL INC OH X 01/07/04 CIRCUIT CITY STORES INC VA X 01/06/04 CITY NATIONAL CORP DE X X X 01/07/04 COMMUNITY BANCORP /VT VT X 01/06/04 CONSOLIDATED GRAPHICS INC /TX/ TX X X 01/07/04 COURIER CORP MA X X 01/06/04 CRYOLIFE INC FL X X 01/07/04 CTS CORP IN X X 01/07/04 CTS CORP IN X 01/07/04 CYBERONICS INC DE X X 01/07/04 DEFENSE INDUSTRIES INTERNATIONAL INC NV X X 01/07/04 DIGITAL BROADBAND NETWORKS INC CO X X 01/07/04 DOBSON COMMUNICATIONS CORP OK X X 01/07/04 DOCUMENT SECURITY SYSTEMS INC NY X X 12/30/03 DORAL FINANCIAL CORP PR X X 01/05/04 DUKE ENERGY CORP NC X X 01/07/04 DVI INC DE X X 01/06/04 DVI RECEIVABLES CORP VIII DE X X 01/06/04 ELECTRO SCIENTIFIC INDUSTRIES INC OR X X 01/07/04 EUNIVERSE INC DE X X 01/07/04 EVANS BOB FARMS INC DE X X X 01/06/04 EXIDE TECHNOLOGIES DE X 12/30/03 EXTENDED STAY AMERICA INC DE X X 01/06/04 EXTENDED SYSTEMS INC DE X X 01/07/04 FACTORY 2 U STORES INC DE X X 01/06/04 FANSTEEL INC DE X 11/30/03 FINANCIAL INDUSTRIES CORP TX X X X X 01/05/04 FIRST CHESAPEAKE FINANCIAL CORP VA X 12/31/03 FIRST NATIONAL FUNDING LLC NE X X 12/17/03 FNBH BANCORP INC MI X X 12/30/03 FORTUNE FINANCIAL INC FL X 12/11/03 FREEPORT MCMORAN COPPER & GOLD INC DE X 01/07/04 GE COMMERCIAL MORT CORP PASS THR CERT DE X X 01/07/04 GEMSTAR TV GUIDE INTERNATIONAL INC DE X X 01/07/04 GENESEE & WYOMING INC DE X 01/07/04 GLEN MANOR RESOURCES INC NV X X X X 01/06/04 AMEND GLOBAL ENERGY GROUP INC DE X X 01/06/04 GLOBAL PREFERRED HOLDINGS INC DE X X 01/06/04 GMACM HOME EQUITY LOAN BACKED TERM NO DE X 12/26/03 GREENMAN TECHNOLOGIES INC DE X X X 12/17/03 GREENWICH CAPITAL ACCEPTANCE INC THOR DE X X 12/26/03 GREENWICH CAPITAL ACCEPTANCE THORNBUR DE X X 12/26/03 GREER BANCSHARES INC SC X 01/01/04 GS MORTGAGE PASS THROUGH CERTIFICATES DE X X 12/26/03 GS MORTGAGE SECURITIES CORP DE X X 01/05/04 GWIN INC DE X X 01/06/04 GXS CORP DE X X 01/07/04 HARRIS INTERACTIVE INC DE X X 01/07/04 HARRIS INTERACTIVE INC DE X X 01/07/04 HASTINGS ENTERTAINMENT INC TX X 01/07/04 HOME DIRECTOR INC DE X X 01/06/04 HOME EQUITY LOAN ASSET-BACKED CERTIFI DE X X 12/26/03 HOST AMERICA CORP DE X X 12/23/03 HUMBOLDT BANCORP CA X X 01/06/04 IBIS TECHNOLOGY CORP MA X X 01/07/04 ICON HEALTH & FITNESS INC DE X 01/06/04 IMMUCOR INC GA X X 11/30/03 INERGY L P DE X X X 01/07/04 INTEGRITY MUTUAL FUNDS INC ND X 12/19/03 INTERTAN INC DE X X X 01/07/04 INVESTORS REAL ESTATE TRUST ND X 07/01/03 IPC ACQUISITION CORP X X 01/06/04 IRON MOUNTAIN INC/PA PA X X 01/07/04 ISIS PHARMACEUTICALS INC DE X 01/05/04 ITEC ENVIRONMENTAL GROUP INC DE X X 12/22/03 AMEND JAMESON INNS INC GA X X 01/02/04 JOHNSON CONTROLS INC WI X 01/07/04 KNICKERBOCKER L L CO INC CA X X 12/23/03 KOGER EQUITY INC FL X X 01/05/04 LAKES ENTERTAINMENT INC MN X X 01/07/04 LIGHTPATH TECHNOLOGIES INC DE X X 01/07/04 LODGENET ENTERTAINMENT CORP DE X 01/06/04 LONE STAR STEAKHOUSE & SALOON INC DE X X 01/05/04 LONG ISLAND FINANCIAL CORP DE X 01/06/04 LORAL ORION INC DE X 01/05/04 LSB BANCSHARES INC /NC/ NC X X 01/06/04 MAGELLAN HEALTH SERVICES INC DE X X 01/07/04 MAGELLAN HEALTH SERVICES INC DE X X 01/05/04 AMEND MASTER ADJUSTABLE RATE MORTGAGES TRUS DE X X 12/25/03 MASTR ADJUSTABLE RATE MORTGAGE TRUST DE X X 12/25/03 MASTR ASSET SECURITIZATION TRUST 2003 DE X X 12/25/03 MCKENZIE BAY INTERNATIONAL LTD X X 01/07/03 MEDAREX INC NJ X 01/06/04 MENTOR GRAPHICS CORP OR X 01/07/04 MERCANTILE BANK CORP MI X 01/07/04 MERCURY INTERACTIVE CORPORATION DE X 01/07/04 MERITAGE CORP MD X X 01/06/04 METRON TECHNOLOGY N V X X 01/07/04 MGI PHARMA INC MN X 01/05/04 MKS INSTRUMENTS INC MA X 01/06/04 MONMOUTH COMMUNITY BANCORP NJ X 01/06/04 MORTGAGE ASSET SEC TRANS INC MASTR AL DE X X 12/25/03 MORTGAGE ASSET SEC TRANS INC MASTR AS DE X X 12/25/03 MORTGAGE ASSET SECURITIZATION TRANSAC DE X 01/07/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE X 01/07/04 MORTGAGE PASS THR CERTS MLMI SERIES 2 DE X X 12/25/03 MORTGAGE PASS- THROUGH CERTIFICATES S DE X X 01/01/04 MORTGAGE PASS-THROUGH CERTIFICATES SE DE X X 12/25/03 MORTGAGE PASS-THROUGH CERTIFICATES SE DE X X 12/25/03 MOVIE GALLERY INC DE X X 01/07/04 MSC MORTGAGE PASS THROUGH CERTIFICATE DE X X 01/01/04 MULTI-CLASS MORTGAGE PASS-THROUGH CER DE X X 01/01/04 NAVIGANT CONSULTING INC DE X X 01/07/03 NAVIGANT CONSULTING INC DE X X 01/07/03 NDCHEALTH CORP DE X X X 01/07/04 NEW ENGLAND BUSINESS SERVICE INC DE X 01/07/04 NEW VISUAL CORP UT X X 01/06/04 NOBEL LEARNING COMMUNITIES INC 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