SEC NEWS DIGEST Issue 2004-64 April 2, 2004 ENFORCEMENT PROCEEDINGS SEC SUES WILLIAM FREISE, FORMER PRESIDENT AND DIRECTOR OF POWERBALL INTERNATIONAL INC., FOR ALTERING COMPANY BANK STATEMENTS TO CONCEAL FRAUD; BARS FORMER POWERBALL AUDITORS FROM PRACTICING BEFORE SEC FOR TWO YEARS FOR IMPROPER PROFESSIONAL CONDUCT On March 31, 2004, the Commission filed an injunctive action against William W. Freise, alleging that during the period June 2002 through April 2003, Freise, the former president and director of Powerball International Inc., falsified company records to hide his theft of $7,200, and to hide his failure to pay $40,000 for stock he had received through the exercise of warrants. The complaint alleges that in order to conceal his fraud, Freise altered monthly bank statements for Powerball's bank account, which made that account appear to contain a substantially higher cash balance than it actually contained. The complaint alleges that Freise knew that Powerball's financial statements and its reports to the Commission would reflect such false cash balances. As a result of such conduct, Powerball materially misstated its financial statements for the quarters ended June 30, 2002, and Sept. 30, 2002, and for the year ended Dec. 31, 2002. The complaint alleges that Freise violated Section 17(a) of the Securities Act of 1933, Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5, 13b2-1 and 13b2-2 thereunder. The complaint also alleges that Freise aided and abetted Powerball'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 promulgated thereunder. The complaint seeks a permanent injunction prohibiting Freise from future violations of these provisions, disgorgement, prejudgment interest and civil penalties pursuant to Section 21(d)(3) of the Exchange Act and Section 20(d)(1) of the Securities Act. The Commission also seeks an order permanently barring Freise from serving as an officer or director of a public company. See SEC v. William W. Freise, 1:04 CV00531 (D.D.C. March 31, 2004) (JR). On April 1, the Commission issued an Order instituting public administrative proceedings against Powerball's former auditors, David T. Thomson, CPA, and David T. Thomson PC (Thomson PC), pursuant to Rule 102(e)(1)(ii) of the Commission's Rules of Practice, 17 C.F.R. 201.102(e). The Order denies Thomson and Thomson PC the privilege of appearing or practicing before the Commission as accountants, with the right to request that the Commission consider their reinstatement by submitting an application after two years. The Order finds that Thomson and Thomson PC failed to comply with generally accepted auditing standards (GAAS) in their audit of Powerball's financial statements for the fiscal year ended Dec. 31, 2002. The Order further finds that Thomson and Thomson PC failed to obtain confirmations of cash balances from Powerball's bank, or otherwise obtain sufficient competent evidential matter to verify Powerball's cash balances and instead relied on faxed copies of bank statements. Obtaining bank confirmations is a fundamental audit requirement that was heightened in this case by the fact that Powerball's cash balances represented over two-thirds of the company's assets. Based on such conduct, the Commission found that Thomson and Thomson PC engaged in improper professional conduct. Thomson and Thomson PC consented to the Order, but neither admitted nor denied the findings in the Order. (In the Matter of David T. Thomson, CPA and David T. Thomson PC, Rel. 34-49516; File No. 3-11453) [SEC v. William W. Freise, 1:04 CV00531, D.D.C., March 31, 2004, JR] (LR-18654) SECURITY TRUST COMPANY, N.A. PAYS $1 MILLION IN THE SEC's MUTUAL FUND MARKET TIMING AND LATE TRADING FRAUD ACTION On March 31, 2004, the United States District Court for the District of Arizona entered a final judgment in the SEC's mutual fund market timing and late trading case against defendant Security Trust Company, N.A. (STC), an uninsured national banking association based in Phoenix, Arizona. Among other services, STC effected mutual fund trades for participants in retirement plans and processed data regarding those trades for the plans' third party administrators (TPAs). In accordance with the final judgment, STC paid $1 million in disgorgement on March 31, 2004, when STC was shut down pursuant to orders from its primary regulator, the Office of the Comptroller of the Currency. STC consented to the entry of the judgment without admitting or denying the allegations in the Commission's complaint. In addition to STC, the Commission's complaint, filed on Nov. 25, 2003, charged STC's former chief executive, Grant D. Seeger, 40, of Phoenix; its former president, William A. Kenyon, 57, of Phoenix; and its former senior vice president, Nicole McDermott, 34, who resides near Phoenix. McDermott consented to the entry of a final judgment that was entered on Feb. 23, 2004. The case is pending against Seeger and Kenyon. The Commission's complaint alleged the following: ??Late Trading: From May 2000 to July 2003, STC facilitated hundreds of mutual fund trades in nearly 400 different mutual funds by several hedge funds controlled by Edward J. Stern, known as the Canary Capital funds. Approximately 99% of these trades were transmitted to STC after the 4:00 p.m. EST market close; 82% of the trades were sent to STC between 6:00 p.m. and 9:00 p.m. EST. The hedge funds' late trading was effected by STC through its electronic trading platform, which was designed primarily for processing trades by TPAs for retirement plans. STC repeatedly misrepresented to mutual funds that the hedge funds were a retirement plan account, even though the defendants knew that the hedge funds were not a TPA or a retirement plan account. ??Market Timing: During its three-year relationship with the Canary hedge funds, STC and the other defendants employed various methods to attempt to conceal the hedge funds' market timing activities from mutual funds, including a "piggybacking" strategy in which STC set up a sub-account within the account of one of STC's TPA clients and attached the Canary hedge funds' mutual fund trades to the trades of this client without its knowledge. The complaint charged STC, Seeger, Kenyon, and McDermott with violating Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder. STC is also charged with violating Rule 22c-1, under Section 22(c) of the Investment Company Act, which prohibits the purchase or sale of mutual fund shares except at a price based on the current NAV of such shares that is next calculated after receipt of a buy or sell order. Seeger is also charged with violating Section 37 of the Investment Company Act, which prohibits stealing the assets of a registered investment company. The Commission is seeking an accounting, disgorgement, and penalties from Seeger, Kenyon and McDermott and a judgment of permanent injunction against Seeger and Kenyon. [SEC v. Security Trust Company, N.A., Grant D. Seeger, William A. Kenyon, and Nicole McDermott, Civil Action No. CV 03-2323 PHX JWS, D. Ariz.] (LR-18653) INVESTMENT COMPANY ACT RELEASES HOLDING COMPANY ACT RELEASES UNITIL CORPORATION An order has been issued authorizing Unitil Corporation, a registered holding company, to issue up to 177,500 shares of Unitil common stock under the Unitil Corporation 2003 Restricted Stock Plan. (Rel. 35- 27829) EXELON CORPORATION, ET AL. An order has been issued on a proposal by Exelon Corporation (Exelon), Exelon Generation Company, LLC; PECO Energy Company; Commonwealth Edison Company of Indiana; Exelon's nonutility registered holding company subsidiaries Exelon Energy Delivery Company, LLC and Exelon Ventures Company, LLC; and Exelon's nonutility subsidiaries to engage through April 15, 2007, in a series of financings and activities including issuance of securities, hedging transactions, a money pool agreement, and creation of certain subsidiary companies. (Rel. 35-27830) SCOTTISH POWER PLC, ET AL. An order has been issued authorizing proposals by Scottish Power plc (Scottish Power), a foreign registered holding company, Scottish Power UK Holdings Limited, a foreign utility subsidiary of Scottish Power, Scottish Power UK plc, a foreign utility subsidiary of Scottish Power, and Scottish Power NA 1 Limited and Scottish Power NA 2 Limited, intermediate registered holding companies; PacifiCorp Holdings Inc., an intermediate registered holding company, PacifiCorp, an electric utility subsidiary of Scottish Power, PacifiCorp Group Holding Company, an intermediate holding company for PacifiCorp nonutility subsidiaries, and PacifiCorp's nonutility subsidiaries: PPM Energy Inc., Pacific Klamath Energy, Inc.; PacifiCorp Financial Services, Inc.; Energy West Mining Company; Glenrock Coal Company; Interwest Mining Company; Pacific Minerals, Inc.; PacifiCorp Environmental Remediation Company; PacifiCorp Investment Management, Inc.; PACE Group, Inc.; Enstor, Inc.; Arlington Wind LLC; and Heartland Wind LLC (collectively, Applicants). Applicants have been authorized, through June 1, 2004, to enter into various external and intrasystem financing and related transactions. Various service company requests have also been approved. (Rel. 35-27831) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-ISE-2004-10) by the International Securities Exchange that extends until June 29, 2004, a pilot program permitting $5 quotation spreads and expands the pilot program to include all equity options trading on the ISE has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the notice is expected in the Federal Register during the week of April 5. (Rel. 34-49509) A proposed rule change (SR-Phlx-2004-03) filed by the Philadelphia Stock Exchange relating to the rescission of an obsolete rule concerning providing financial statements to customers has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the notice is expected in the Federal Register during the week of April 5. (Rel. 34-49514) DELISTING An order has been issued granting the application of the Chicago Stock Exchange to strike from listing and registration the Common Stock, $.02 par value, of Olympic Cascade Financial Corporation, effective at the opening of business on April 1. (Rel. 34-49519) 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 FEDERAL SECURITY PROTECTION SERVICES INC, 4225 S. BANNOCK ST., ,, ENGLEWOOD, CO, 80110, 3037627381 - 2,400,000 ($144,000.00) Equity, (File 333-114112 - Apr. 1) (BR. 08) S-3 ISTAR FINANCIAL INC, 1114 AVENUE OF THE AMERICAS 27TH FLOOR, NEW YORK, NY, 10036, 2129309494 - 0 ($1,750,000,000.00) Equity, (File 333-114113 - Apr. 1) (BR. 08) S-8 PETROL OIL & GAS INC, 2300 PATRICK LANE, SUITE 26, LAS VEGAS, NV, 89119, 7024543394 - 1,200,000 ($3,768,000.00) Equity, (File 333-114114 - Apr. 1) (BR. 04) S-4 NATIONSRENT COMPANIES INC, 0 ($250,000,000.00) Non-Convertible Debt, (File 333-114115 - Apr. 1) (BR. 06) S-3 NOVATEL WIRELESS INC, 9255 TOWNE CENTRE DR, SUITE 225, SAN DIEGO, CA, 92121, 8583208800 - 8,625,000 ($158,182,500.00) Equity, (File 333-114116 - Apr. 1) (BR. 03) S-8 NEWALLIANCE BANCSHARES INC, 1,000,000 ($13,810,000.00) Equity, (File 333-114117 - Apr. 1) (BR. 07) S-3 CENTERSTATE BANKS OF FLORIDA INC, 1101 FIRST ST. S., SUITE 202, WINTER HAVEN, FL, 33880, 8632932600 - 675,627 ($12,877,450.62) Equity, (File 333-114119 - Apr. 1) (BR. 07) S-8 WESTERN RESERVE BANCORP INC, 4015 MEDINA ROAD, SUITE 100, MEDINA, OH, 44256, 3307643131 - 5,000 ($130,000.00) Equity, (File 333-114120 - Apr. 1) (BR. 07) S-8 FIRST FINANCIAL BANKSHARES INC, 400 PINE STREET, P.O. BOX 701, ABILENE, TX, 79601, 325.627.7167 - 729,147 ($28,699,226.00) Equity, (File 333-114121 - Apr. 1) (BR. 07) N-2 GENERATION HEDGE STRATEGIES FUND LLC, 400 ANDREWS STREET, SUITE 720, ROCHESTER, NY, 14604, 5852328560 - 100,000 ($100,000,000.00) Other, (File 333-114122 - Apr. 1) (BR. 16) SB-2 NEOMEDIA TECHNOLOGIES INC, 2201 SECOND ST STE 600, STE 600, FORT MYERS, FL, 33901, 6303554404 - 51,253,199 ($5,432,839.00) Equity, (File 333-114123 - Apr. 1) (BR. 03) S-4 NYMAGIC INC, 919 THIRD AVENUE, 10TH FLOOR, NEW YORK, NY, 10022, 2125510600 - 0 ($100,000,000.00) Non-Convertible Debt, (File 333-114124 - Apr. 1) (BR. 01) S-8 ENERGYSOUTH INC, 2828 DAUPHIA ST., MOBILE, AL, 36606, 3344762720 - 0 ($2,058,600.00) Equity, (File 333-114127 - Apr. 1) (BR. 02) S-8 RAPID BIO TESTS CORP, 5409 IVY STREET, SPRINGFIELD, OR, 97478, 541-686-5989 - 6,000,000 ($2,250,000.00) Equity, (File 333-114128 - Apr. 1) (BR. 01) S-3 THERMOGENESIS CORP, 2711 CITRUS ROAD, RANCHO CORDOVA, CA, 95742, 9168585100 - 2,660,000 ($10,999,100.00) Equity, (File 333-114130 - Apr. 1) (BR. 36) N-2 ENERGY INCOME & GROWTH FUND, 1,000 ($20,000.00) Equity, (File 333-114131 - Apr. 1) (BR. ) S-3 8X8 INC /DE/, 2445 MISSION COLLEGE BLVD, SANTA CLARA, CA, 95054, 4087271885 - 50,000,000 ($50,000,000.00) Equity, (File 333-114133 - Apr. 1) (BR. 36) S-8 SANTARUS INC, 10590 W OCEAN AIR DR, STE 200, SAN DIEGO, CA, 92130, 8583145700 - 10,696,432 ($79,426,315.27) Equity, (File 333-114134 - Apr. 1) (BR. 01) S-8 ST PAUL TRAVELERS COMPANIES INC, 385 WASHINGTON ST, SAINT PAUL, MN, 55102, 6123107911 - 0 ($1,408,047,256.00) Equity, (File 333-114135 - Apr. 1) (BR. 01) S-8 PRAXIS PHARMACEUTICALS INC/CN, 666 BURRARD ST., #1220, VANCOUVER BC CANADA, A1, V6C 2X8, 604 685-0002 - 3,600,000 ($466,000.00) Equity, (File 333-114136 - Apr. 1) (BR. 01) S-4 CORRECTIONS CORP OF AMERICA, 10 BURTON HILLS BLVD, N/A, NASHVILLE, TN, 37215, 6152633000 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-114137 - Apr. 1) (BR. 06) S-8 TULARIK INC, 1120 VETERANS BOULEVARD, SOUTH SAN FRANCISCO, CA, 94080, 6508257300 - 0 ($2,456,000.00) Equity, (File 333-114138 - Apr. 1) (BR. 01) S-3 ENDOLOGIX INC /DE/, 13700 ALTON PARKWAY, STE 160, IRVINE, CA, 92618, 9494579546 - 3,200,000 ($16,672,000.00) Equity, (File 333-114140 - Apr. 1) (BR. 36) S-3 INTRADO INC, 1601 DRY CREEK DRIVE, BOULDER, CO, 80503, 0 ($13,639,538.00) Equity, (File 333-114141 - Apr. 1) (BR. 08) S-4 WILSHIRE BANCORP INC, 3200 WILSHIRE BLVD, LOS ANGELES, CA, 90010, 2134276580 - 0 ($320,858,289.00) Equity, (File 333-114142 - Apr. 1) (BR. ) S-8 QUANTUM GROUP INC /FL, 12230 FOREST HILL BOULEVARD, SUITE 157, WELLINGTON, FL, 33414, 561-227-1597 - 5,000,000 ($4,250,000.00) Equity, (File 333-114144 - Apr. 1) (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 AAIPHARMA INC DE X X 03/31/04 ADVEN INC WA X X X 03/30/04 AMEND AK STEEL HOLDING CORP DE X X 03/31/04 AMERICAN HOMESTAR CORP TX X 03/30/04 AMERICAN LEISURE HOLDINGS INC NV X X 03/29/04 AMPEX CORP /DE/ DE X X 03/30/04 AMYLIN PHARMACEUTICALS INC DE X X 03/31/04 ANALYTICAL SURVEYS INC CO X X 03/30/04 ANNALY MORTGAGE MANAGEMENT INC MD X X 03/31/04 ANTARES PHARMA INC MN X 03/09/04 AMEND ANTIGENICS INC /DE/ DE X X 03/17/04 AQUATIC CELLULOSE INTERNATIONAL CORP X X 02/16/04 AMEND ARLINGTON HOSPITALITY INC DE X X 04/01/04 ASIA PAYMENT SYSTEMS NV X X 03/30/04 ASSOCIATED BANC-CORP WI X 04/01/04 ASTEA INTERNATIONAL INC DE X X 03/31/04 AMEND ASTRALIS LTD CO X X 03/30/04 ATP OIL & GAS CORP TX X X 03/30/04 AVON PRODUCTS INC NY X 03/16/04 BANK OF AMERICA CORP /DE/ DE X X 04/01/04 BARRY R G CORP /OH/ OH X X X X 03/29/04 BAYVIEW FINANCIAL SECURITIES CO LLC DE X 04/01/04 BEACH FIRST NATIONAL BANCSHARES INC SC X X 03/31/04 BEDFORD PROPERTY INVESTORS INC/MD MD X X 03/30/04 BENCHMARK ELECTRONICS INC TX X X 03/31/04 BIOGENTECH CORP NV X 11/18/03 BLACKROCK INC /NY DE X X 03/31/04 BLYTH INC DE X 03/31/04 BOSTON LIFE SCIENCES INC /DE DE X X 04/01/04 BOYD GAMING CORP NV X X 03/31/04 BUCKEYE TECHNOLOGIES INC DE X 01/04/04 CAPITOL REVOLVING HOME EQUITY LOAN TR MD X 03/22/04 CENTERPOINT ENERGY HOUSTON ELECTRIC L TX X X X 04/01/04 CENTERPOINT ENERGY INC X X 03/31/04 CENTERPOINT ENERGY INC X X X 04/01/04 CENTERPOINT ENERGY INC X X 04/01/04 CENTERPOINT ENERGY RESOURCES CORP DE X X 03/31/04 CENTERSTATE BANKS OF FLORIDA INC FL X X 04/01/04 CHAMPION PARTS INC IL X X 04/01/04 CHROMAVISION MEDICAL SYSTEMS INC DE X X 03/25/04 CIGNA CORP DE X X 04/01/04 CIMBIX CORP WA X X X 03/26/04 CITIGROUP GLOBAL MARKETS HOLDINGS INC NY X 03/25/04 CITY HOLDING CO WV X X 03/31/04 CLASSICA GROUP INC NY X X 03/23/04 CNL RETIREMENT PROPERTIES INC MD X X 04/01/04 COGNITRONICS CORP NY X X 03/31/04 COMMERCIAL CAPITAL BANCORP INC NV X X 04/01/04 COMPUTER ASSOCIATES INTERNATIONAL INC DE X X 04/01/04 CONTINENTAL GLOBAL GROUP INC DE X 04/01/04 CONVERSION SERVICES INTERNATIONAL INC DE X X 01/30/04 AMEND CORIXA CORP DE X X 03/31/04 COST U LESS INC WA X X 04/01/04 COVANSYS CORP MI X 03/30/04 COVANTA ENERGY CORP DE X X 03/30/04 AMEND CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X X 03/25/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 04/01/04 CWALT INC X X 01/30/04 CYANOTECH CORP NV X X 04/01/04 CYTRX CORP DE X X 03/31/04 DELTA & PINE LAND CO DE X X 02/29/04 DEVELOPERS DIVERSIFIED REALTY CORP OH X X 03/31/04 DIALYSIS CORP OF AMERICA FL X X 03/31/04 DIGITALNET HOLDINGS INC DE X X 04/01/04 DIMON INC VA X X 04/01/04 DISCOVER CARD MASTER TRUST I DE X 03/31/04 DOMINIX INC DE X X 03/30/04 DRUCKER INC DE X 03/30/04 DUPONT PHOTOMASKS INC DE X 04/01/04 DYNTEK INC DE X X 04/01/04 EARTHNETMEDIA INC NV X X 03/26/04 EDUCATIONAL DEVELOPMENT CORP DE X X 04/01/04 EGAIN COMMUNICATIONS CORP DE X X 03/25/04 EMTEC INC/NJ UT X 04/01/04 ENERGY WEST INC MT X X 04/01/04 EQUITEX INC DE X X 03/31/04 FAIRCHILD SEMICONDUCTOR INTERNATIONAL DE X X 03/31/04 FENTURA FINANCIAL INC MI X X 04/01/04 FIBERMARK INC DE X 12/31/03 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 01/25/00 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 02/25/00 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 03/25/00 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 04/25/00 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 04/25/00 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 05/25/00 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 06/25/00 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 07/25/00 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 08/25/00 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 09/25/00 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 10/25/00 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 11/25/00 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 12/25/00 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 01/25/01 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 02/25/01 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 03/25/01 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 04/25/01 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 05/25/01 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 06/25/01 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 07/25/01 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 08/25/01 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 09/25/01 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 10/25/01 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 11/25/01 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 12/25/01 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 01/25/02 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 02/25/02 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 03/25/02 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 04/25/02 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 05/25/02 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 06/25/02 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 07/25/02 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 08/25/02 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 09/25/02 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 10/25/02 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 11/25/02 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 12/25/02 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 01/25/03 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 02/25/03 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 03/25/03 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 04/25/03 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 05/25/03 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 06/25/03 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 07/25/03 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 08/25/03 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 09/25/03 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 10/25/03 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 11/25/03 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 12/25/03 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 01/25/04 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 02/25/04 FINANCIAL ASSET SEC CORP MORT LN AS B DE X 03/25/04 FINDEX COM INC NV X X 02/10/04 FIRST COMMUNITY BANCSHARES INC /NV/ NV X X 03/31/04 FIRST OAK BROOK BANCSHARES INC DE X X 03/31/04 FIRST REGIONAL BANCORP CA X X 03/25/04 FIRST STATE BANCORPORATION NM X X 03/30/04 FN ESTATE INC PA X X 12/15/03 FOG CUTTER CAPITAL GROUP INC MD X X 03/26/04 FORD MOTOR CO DE X X 04/01/04 FORD MOTOR CREDIT CO DE X X 04/01/04 FRANKLIN CAPITAL CORP DE X X 03/30/04 FULTON FINANCIAL CORP PA X X 04/01/04 GE COMMERCIAL MORTGAGE CORP DE X X 03/30/04 GENAISSANCE PHARMACEUTICALS INC DE X X 04/01/04 GENERAL MOTORS CORP DE X 04/01/04 GENESEE CORP NY X 04/01/04 GREY WOLF INC TX X X 04/01/04 GS MORTGAGE SEC CORP MORT PASS THR CE DE X X 03/25/04 GS MORTGAGE SECURITIES CORP DE X X 03/31/04 GS MORTGAGE SECURITIES CORP MOR PASTH DE X X 03/25/04 HAYES LEMMERZ INTERNATIONAL INC DE X X 04/01/04 HERITAGE PROPERTY INVESTMENT TRUST IN MD X X 03/30/04 HOLLY CORP DE X X 03/31/04 HOLMES GROUP INC MA X X 03/30/04 HUMANA INC DE X 04/01/04 IDACORP INC ID X 04/01/04 IMC GLOBAL INC DE X X 03/17/04 IN STORE MEDIA SYSTEMS INC NV X X 02/01/04 INFOCROSSING INC DE X X 04/01/04 INTERCHANGE MEDICAL INC FL X X 02/16/04 INTERNET CAPITAL GROUP INC DE X X 04/01/04 INTERNET COMMERCE CORP DE X X 03/31/04 INTRAOP MEDICAL CORP NV X 03/29/04 IWT TESORO CORP NV X 03/31/04 JAFRA WORLDWIDE HOLDINGS LUX SARL N4 X 03/30/04 JMAR TECHNOLOGIES INC DE X X 03/30/04 KANSAS CITY SOUTHERN DE X X 04/01/04 KCS ENERGY INC DE X X 04/01/04 KIWA BIO-TECH PRODUCTS GROUP CORP UT X X 03/17/04 KOGER EQUITY INC FL X X 03/29/04 KOS PHARMACEUTICALS INC FL X 03/31/04 LAKES ENTERTAINMENT INC MN X X 04/01/04 LANDMARK BANCORP INC DE X X 04/01/04 LASERSCOPE CA X X 03/31/04 LECG CORP DE X X 03/17/04 LEHMAN ABS CORP DE X 03/30/04 LEXINGTON CORPORATE PROPERTIES TRUST MD X 03/31/04 LINK ENERGY LLC DE X X 04/01/04 LISKA BIOMETRY INC FL X 04/01/04 LITFUNDING CORP NV X X 03/30/04 LONG BEACH ACCEPTANCE CORP X X 03/31/04 LORAL SPACE & COMMUNICATIONS LTD D0 X X 03/17/04 LSB INDUSTRIES INC DE X 03/31/04 MAC-GRAY CORP DE X 01/16/04 AMEND MARKETSHARE RECOVERY INC DE X 04/01/04 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE X X 04/01/04 MBNA CORP MD X 04/01/04 MCCORMICK & CO 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