SEC NEWS DIGEST Issue 2004-88 May 6, 2004 ENFORCEMENT PROCEEDINGS IN THE MATTER OF ROBERT BEWKES On May 3, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers Act of 1940, Making Findings and Imposing Remedial Sanctions (Order) against Robert D. Bewkes (Robert Bewkes). The Order finds that Robert Bewkes was employed by UBS PaineWebber as a financial advisor and that on April 12, 2004, a permanent injunction was entered against Robert Bewkes in the civil action Securities and Exchange Commission v. E. Garrett Bewkes, Jr. et al., Civil Action No. CV-04-2628 (RMB) (S.D.N.Y.). In this action, Bewkes was permanently enjoined from further violations of Section 17(a) of the Securities Act of 1933, Sections 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. Based on the above, the Order bars Robert Bewkes from association with any broker, dealer or investment adviser with the right to reapply for association after five years to the appropriate self-regulatory organization, or if there is none, to the Commission. Robert Bewkes consented to the issuance of the Order without admitting or denying any of the allegations in the civil injunctive action. (Rel. 34-49645; IA- 2233; File No. 3-11473) IN THE MATTER OF WILLIAM LYONS On May 5, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 Making Findings and Imposing Remedial Sanctions (the Order) against William E. Lyons. The Order finds that: 1. On May 3, 2004, a final judgment was entered by consent against Lyons, permanently enjoining him from future violations of Section 17(a) of the Securities Act of 1933 (Securities Act), and Section 15(a) of the Exchange Act, in the civil action entitled Securities and Exchange Commission v. William E. Lyons, Civil Action Number 04-CV-459, in the United States District Court for the Eastern District of Virginia. 2. The Commission's complaint alleged that Lyons, through the SV Group, offered to consummate the sale of prime bank instruments to at least four large financial institutions, including Bear Stearns, and made material oral and written misrepresentations and omissions regarding the purported investment offerings. The complaint further alleged that Lyons did not conduct any due diligence into the authenticity of the purported bank guarantees or into the individuals behind them and, that by failing to do so, Lyons violated Section 17(a) of the Securities Act. The complaint also alleged that during the offering period Lyons was not associated with a registered broker dealer in violation of Section 15(a) of the Exchange Act. Based on the above, the Order bars Respondent Lyons from association with any broker or dealer, with the right to reapply for association after five years to the appropriate self-regulatory organization, or if there is none, to the Commission. William E. Lyons consented to the issuance of the Order without admitting or denying any of the allegations in the civil injunctive action. (Rel. 34-49657; File No. 3- 11478) MOORE STEPHENS CHARTERED ACCOUNTANTS (UNITED KINGDOM) AND PETER STEWART, A PARTNER, SANCTIONED BY INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND AND WALES FOR FAILURES IN CONNECTION WITH AUDITS OF FINANCIAL STATEMENTS FILED WITH THE SEC On May 5, the Investigation Committee of the Institute of Chartered Accountants in England and Wales (Institute) announced that Consent Orders had been issued against the firm of Moore Stephens Chartered Accountants (United Kingdom), and a partner at the firm, Peter D. Stewart, FCA, for misconduct in connection with audits of the financial statements of the Cronos Group that were filed with the Securities and Exchange Commission. This is the first known disciplinary action brought by the Institute based on a complaint by the Commission and is the result of cross-border cooperation between the Commission and the Institute on this auditor oversight matter. Moore Stephens consented to an order of a severe reprimand, a fine of œ35,750 ($67,450) and the payment of costs of œ5,330 ($10,056). Stewart consented to an order that includes a reprimand, a fine of œ3,000 ($5,660) and the payment of costs of œ 600 ($1,132). The disciplinary actions resulted from Stewart's and the firm's conduct with respect to the issuance of an unqualified audit report, dated July 28, 1997, on the consolidated financial statements of the Cronos Group for the year ended Dec. 31, 1996, to the effect that the firm had conducted its audit in accordance with generally accepted auditing standards (GAAS) in the United States, when this was not the case. On July 2, 2002, based on the conduct described above and other conduct, the Commission in an administrative proceeding found that Stewart and two other auditors at the firm of Moore Stephens engaged in improper professional conduct within the meaning of Rule 102(e)(1)(ii) of the Commission's Rules of Practice and denied Stewart the privilege of practicing before the Commission as an accountant, but provided that he may request that the Commission consider his reinstatement after one year, and censured the two other auditors. The three consented to the Commission's Order without admitting or denying the allegations. In the Matter of Peter D. Stewart, FCA, John L. Harbor, FCA, and David Chopping, ACA, Admin. Proc. File No. 3-10820; SEA Rel. No. 34-46157; AAE Rel. No. 1587 (July 2, 2002). Previously, the Commission instituted administrative proceedings against Cronos, Axel E. Friedberg and Rudolf J. Weissenberger. In the Matter of the Cronos Group, Admin. Proc. No. 3-10096; SA Rel. No 33-7771; SEA Rel. No. 34-42139; AAE Rel. No. 1208 (Nov. 15, 1999); In the Matter of Axel E. Friedberg and Rudolf J. Weissenberger, Admin. Proc. File No. 3-10263; Rel. 34-43129; AAE Rel. No. 1291 (Aug. 8, 2000). A civil action against the former CEO of the Cronos Group, Stefan M. Palatin, resulted in a final judgment of a permanent injunction against him for violations of the federal securities laws and a permanent bar against him acting as an officer and director of a public company. SEC v. Stefan M. Palatin, Civil Action No. 1:00CV01909 (USDC DC); LR-18284; AAE Rel. No. 1841 (Aug.13, 2003); see also LR-16645; AAE Rel. No. 1292 (Aug. 8, 2000). All of these releases are available at the Commission's website at http://www.sec.gov. The Commission acknowledges the assistance provided in these matters by the governmental authorities of Austria, Switzerland and the United Kingdom. (LR-18695; AAE Rel. 2002) SEC FILES CIVIL FRAUD CHARGES AGAINST THE PIMCO EQUITY FUNDS' MUTUAL FUND ADVISERS, DISTRIBUTOR, CEO AND CHAIRMAN OF THE BOARD OF TRUSTEES, AND A PORTFOLIO MANAGER FOR UNDISCLOSED MARKET TIMING ARRANGEMENT The Commission today filed civil fraud charges in federal court against PIMCO Advisors Fund Management LLC (PAFM), PEA Capital LLC (PEA), PIMCO Advisors Distributors LLC (PAD), Stephen J. Treadway, the chief executive officer of PAFM and PAD as well as the chairman of the board of trustees for the PIMCO Funds: Multi-Manager Series, and Kenneth W. Corba, PEA's former CEO, for their defrauding of PIMCO mutual fund investors, in connection with an undisclosed market timing arrangement with Canary Capital Partners LLC. From February 2002 to April 2003, Canary engaged in approximately 108 round-trip exchanges in an aggregate amount of over $4 billion in several PIMCO Funds pursuant to its special market timing arrangement. PAFM is an investment adviser for the PIMCO Funds: Multi-Manager Series, PEA is the investment sub-adviser for several of the PIMCO Funds, and PAD is a broker-dealer that serves as the distributor for the PIMCO Funds. The Commission's complaint, filed in United States District Court in Manhattan, alleges as follows. ú "Market timing" refers to the practice of short term buying and selling of mutual fund shares. From February 2002 to April 2003, the PIMCO Funds' advisers provided "timing capacity" in their mutual funds to Canary in return for long-term investments (referred to as "sticky assets") in a mutual fund and a hedge fund from which PAFM and PEA earned management fees. The prospectuses for the mutual funds failed to disclose to investors that an agreement had been made to permit timing in the funds in exchange for sticky assets. In addition, the prospectuses also gave the misleading impression that the PIMCO mutual funds discouraged timing. ú At the height of the agreement, Canary used over $60 million in timing capacity in several different mutual funds and invested $27 million in sticky assets into a mutual fund and a hedge fund. Even as it allowed Canary to engage in this market timing activity, the distributor of the PIMCO Funds, PAD, simultaneously prevented numerous other shareholders from engaging in the same rapid trading as Canary by issuing warning letters, freezing accounts, or blocking trades. For instance, in 2002 PAD froze nearly 400 accounts because of market timing or frequent trading in those accounts. Finally, PEA disclosed nonpublic portfolio holdings to the broker-dealer that executed Canary's trades. ú Stephen J. Treadway, age 56, of New York, N.Y., the CEO of PAFM and PAD as well as the chairman of the board of trustees for the PIMCO Funds: Multi- Manager Series, approved the market timing arrangement in approximately January 2002 but did not disclose his knowledge of the arrangement to the board of trustees until approximately September 2003. ú Kenneth W. Corba, age 51, of Greenwich, Conn., the former CEO of PEA, negotiated and approved the timing and sticky asset arrangement with Canary. He was the portfolio manager for the PIMCO Growth Fund, which provided Canary with $30 million in market timing capacity, and for the PIMCO Select Growth Fund, which received $25 million in sticky assets from Canary. PAFM, PEA, PAD, Treadway, and Corba are charged with violating, or aiding and abetting violations of, the antifraud provisions of the federal securities laws, Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. PAFM, PEA, Treadway, and Corba are further charged with violations of Section 34(b) of the Investment Company Act of 1940 for making false and misleading portfolio disclosures. PAFM, PEA, and PAD are also charged with violating Section 17(d) of the Investment Company Act and Rule 17d-1 thereunder for participating in joint transactions raising a conflict of interest. Finally, PAFM and PEA are charged with violations of Section 204A of the Advisers Act for failing to have written policies to prevent the disclosure of nonpublic portfolio holdings to Canary's brokers and others. The Commission is seeking injunctive relief, disgorgement, monetary penalties, and an order pursuant to Section 36(a) of the Investment Company Act preventing the defendants from serving as investment advisers, principal underwriters, officers, directors, or members of any advisory boards to any registered investment company. [SEC v. PIMCO Advisors Fund Management LLC, PIMCO Advisors Fund Management LLC, PEA Capital LLC f/k/a/ PIMCO Equity Adviors LLC, PIMCO Advisors Distributors LLC, Stephen J. Treadway, and Kenneth W. Corba (U.S. District Court for the Southern District of New York, Civil Action No.04 CIV. 3464 (VM)] (Press Rel. 2004-61) INVESTMENT COMPANY ACT RELEASES BOSTON CAPITAL TAX CREDIT FUND V L.P. AND BOSTON CAPITAL ASSOCIATES V L.L.C. A notice has been issued giving interested persons until May 27, 2004, to request a hearing on an application filed by Boston Capital Tax Credit Fund V L.P. (Partnership) and Boston Capital Associates V L.L.C. for an order under Sections 6(c) and 6(e) of the Investment Company Act exempting the Partnership from all provisions of the Act, except Sections 37 through 53 of the Act and the rules and regulations under those sections other than Rule 38a-1. The order would permit the Partnership to invest in limited partnerships that engage in the ownership and operation of apartment complexes for low and moderate income persons. (Rel. IC-26444 - May 4) HOLDING COMPANY ACT RELEASES FIRSTENERGY CORP. An order has been issued authorizing FirstEnergy Corp., a registered holding company, to (1) make amendments to its articles of incorporation and code of regulations to declassify its board of directors and eliminate certain supermajority voting rights; and (2) terminate its shareholder rights plan. (Rel. 35-27844) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-NYSE-2004-21) and Amendment No. 1 thereto filed by the New York Stock Exchange to extend the pilot relating to the allocation policy for trading of Exchange-Traded Funds on an Unlisted Trading Privileges basis (NYSE Rule 103B) for an additional year has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication in the Federal Register is expected during the week of May 10. (Rel. 34-49649) A proposed rule change (SR-NYSE-2004-19) and Amendment No. 1 thereto filed by the New York Stock Exchange establishing an examination development fee in connection with Series 86/87 examination fee for research analysts, has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication in the Federal Register is expected during the week of May 10. (Rel. 34-49653) A proposed rule change (SR-PCX-2004-41) filed by the Pacific Exchange relating to a rebate of the fee assessed to its Lead Market Makers that send Principal Acting as Agent Orders through the Intermarket Options Linkage has become immediately effective under Section 19(b)(3)(A)(ii) of the Securities Exchange Act of 1934 and Rule 19b-4(f)(2), thereunder. Publication in the Federal Register is expected during the week of May 10. (Rel. 34-49656) 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: . SB-2 LIMELIGHT MEDIA GROUP INC, 7029660600 - 57,644,493 ($8,646,643.95) Equity, (File 333-115158 - May. 5) (BR. 08) SB-2 ASIA BROADBAND INC, 10 GLEN LAKE PARKWAY, SUITE 130, ATLANTA, GA, 30328, 6782223456 - 6,332,667 ($3,419,640.18) Equity, (File 333-115160 - May. 5) (BR. 09) S-3 EMAGIN CORP, 2070 ROUTE 52, SUITE 2000, HOPEWELL JUNCTION, NY, 12533, 845 838 7900 - 0 ($56,125,000.00) Equity, (File 333-115161 - May. 5) (BR. 36) S-2 LAKELAND INDUSTRIES INC, 711-2 KOEHLER AVENUE, RONKONKOMA, NY, 11779, 5169819700 - 0 ($29,073,035.00) Equity, (File 333-115162 - May. 5) (BR. 36) S-3 AP PHARMA INC /DE/, 123 SAGINAW DRIVE, REDWOOD CITY, CA, 94063, 6503662626 - 0 ($15,000,000.00) Equity, (File 333-115163 - May. 5) (BR. 06) S-4 U. S. Premium Beef, Inc., 12200 NORTH AMBASSADOR DRIVE, SUITE 501, KANSAS CITY, MO, 64163, 816-713-8800 - 0 ($108,215,642.00) Equity, (File 333-115164 - May. 5) (BR. 04) S-1 GENITOPE CORP, 525 PENOBSCOT DR, REDWOOD CITY, CA, 94063, 6504822000 - 0 ($49,680,000.00) Equity, (File 333-115165 - May. 5) (BR. 01) S-4 CALIFORNIA STEEL INDUSTRIES INC, 14000 SAN BERNARDINO AVENUE, FONTANA, CA, 92335, 0 ($150,000,000.00) Non-Convertible Debt, (File 333-115166 - May. 5) (BR. 06) S-3D PSB GROUP INC, 1800 EAST TWELVE MILE ROAD, MADISON HEIGHTS, MI, 48071, 2485482900 - 0 ($4,100,000.00) Equity, (File 333-115167 - May. 5) (BR. 07) S-2 AXESSTEL INC, 6305 LUSK BOULEVARD, SAN DIEGO, CA, 92121, 8586252100 - 4,738,835 ($20,969,344.88) Equity, (File 333-115168 - May. 5) (BR. 37) S-8 FIRST ALBANY COMPANIES INC, 30 S PEARL STREET, ALBANY, NY, 12207, 518-447-8673 - 0 ($15,228,000.00) Equity, (File 333-115169 - May. 5) (BR. 07) S-8 FIRST ALBANY COMPANIES INC, 30 S PEARL STREET, ALBANY, NY, 12207, 518-447-8673 - 0 ($19,517,500.00) Equity, (File 333-115170 - May. 5) (BR. 07) S-1 ASSURED GUARANTY LTD, 0 ($200,000,000.00) Non-Convertible Debt, (File 333-115173 - May. 5) (BR. 01) S-8 PHARMACYCLICS INC, PHARMACYCLICS INC, 995 E ARQUES AVE, SUNNYVALE, CA, 94085-4521, 408 774 0330 - 163,077 ($1,990,354.78) Equity, (File 333-115174 - May. 5) (BR. 01) S-8 WEST PHARMACEUTICAL SERVICES INC, 101 GORDON DR, P O BOX 645, LIONVILLE, PA, 19341-0645, 6105942900 - 1,500,000 ($58,050,000.00) Other, (File 333-115175 - May. 5) (BR. 06) S-8 PROVIDENT BANKSHARES CORP, 114 EAST LEXINGTON ST, BALTIMORE, MD, 21202, 4102777000 - 4,000,000 ($112,240,000.00) Equity, (File 333-115176 - May. 5) (BR. 07) S-8 PROVIDENT BANKSHARES CORP, 114 EAST LEXINGTON ST, BALTIMORE, MD, 21202, 4102777000 - 58,209 ($789,897.00) Equity, (File 333-115177 - May. 5) (BR. 07) S-8 UNITED NATIONAL GROUP LTD, PO BOX 908GT, GEORGE TOWN, GRAND CAYMAN ISLAND, GEORGE TOWN, E9, 2,488,841 ($32,363,019.59) Equity, (File 333-115178 - May. 5) (BR. 01) SB-2 BAROLA OIL & GAS CO INC, 119326 MERIDY STREET, NORTHRIDGE, CA, 91324, 7026163093 - 10,925,000 ($1,638,750.00) Equity, (File 333-115179 - May. 5) (BR. 09) S-3 IPIX CORP, 1009 COMMERCE PARK DR, SUITE 400, OAK RIDGE, TN, 37830, 8654823000 - 1,797,269 ($10,729,696.00) Equity, (File 333-115180 - May. 5) (BR. 08) S-8 ENDWAVE CORP, 321 SOQUEL WAY, SUNNYVALE, CA, 94086, 4087377300 - 2,132,980 ($12,819,209.80) Equity, (File 333-115183 - May. 5) (BR. 37) S-8 DOW CHEMICAL CO /DE/, 2030 DOW CENTER, MIDLAND, MI, 48674-2030, 5176361000 - 6,000,000 ($203,700,000.00) Equity, (File 333-115184 - May. 5) (BR. 06) S-8 DOW CHEMICAL CO /DE/, 2030 DOW CENTER, MIDLAND, MI, 48674-2030, 5176361000 - 5,000 ($198,850.00) Equity, (File 333-115185 - May. 5) (BR. 06) S-4 River Rock Entertainment Authority, 3250 HIGHWAY 128 EAST, GEYSERVILLE, CA, 95441, (707) 857-2777 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-115186 - May. 5) (BR. 05) S-8 AMYLIN PHARMACEUTICALS INC, 9360 TOWNE CENTRE DR, SUITE 110, SAN DIEGO, CA, 92121, 6195522200 - 0 ($16,852,500.00) Equity, (File 333-115187 - May. 5) (BR. 01) S-3 COMPUCREDIT CORP, 245 PERIMETER CENTER PARKWAY, SUITE 600, ATLANTA, GA, 30346, 7702066200 - 0 ($350,000,000.00) Equity, (File 333-115188 - May. 5) (BR. 07) S-4 VISHAY INTERTECHNOLOGY INC, 63 LINCOLN HWY, MALVERN, PA, 19355, 6106441300 - 0 ($232,066,450.00) Equity, (File 333-115189 - May. 5) (BR. 36) S-8 ABSOLUTE GLASS PROTECTION INC, 3140 VENTURE DRIVE, LAS VEGAS, NV, 89101, 702-735-7575 - 225,000 ($54,000.00) Equity, (File 333-115190 - May. 5) (BR. 05) S-8 PRAXAIR INC, 39 OLD RIDGEBURY RD, DANBURY, CT, 06810-5113, 2038372000 - 0 ($220,980,000.00) Equity, (File 333-115191 - May. 5) (BR. 06) S-8 PRAXAIR INC, 39 OLD RIDGEBURY RD, DANBURY, CT, 06810-5113, 2038372000 - 0 ($581,914,000.00) Equity, (File 333-115192 - May. 5) (BR. 06) S-3 GERON CORPORATION, 230 CONSTITUTION DRIVE, MENLO PARK, CA, 94025, 6504737700 - 140,872 ($1,119,932.40) Equity, (File 333-115193 - May. 5) (BR. 01) S-3 ISONICS CORP, 5906 MCINTYRE STREET, GOLDEN, CO, 80403, 3032797900 - 0 ($2,203,420.00) Equity, (File 333-115194 - May. 5) (BR. 06) S-3 GERON CORPORATION, 230 CONSTITUTION DRIVE, MENLO PARK, CA, 94025, 6504737700 - 0 ($15,000,000.00) Other, (File 333-115195 - May. 5) (BR. 01) S-8 WYOMING OIL & MINERALS INC, 5525 ERINDALE DR., SUITE 201, COLORADO SPRINGS, CO, 80918, 7192608509 - 250,000 ($1,250,000.00) Equity, (File 333-115196 - May. 5) (BR. 04) S-4 FBL FINANCIAL GROUP INC, 5400 UNIVERSITY AVE, WEST DES MOINES, IA, 50266, 5152255400 - 0 ($75,000,000.00) Other, (File 333-115197 - May. 5) (BR. 01) S-8 ARETE INDUSTRIES INC, 7102 LA VISTA PLACE, STE 100, NIWOT, CO, 80503, 3036523113 - 25,000,000 ($475,000.00) Equity, (File 333-115198 - May. 5) (BR. 37) S-1 ECOST COM INC, 2555 WEST 190TH ST SUITE 106, TORRANCE, CA, 90504, 3102254044 - 0 ($35,000,000.00) Equity, (File 333-115199 - May. 5) (BR. ) N-2 Nuveen Floating Rate Income Fund 2, 333 WEST WACKER DRIVE, CHICAGO, IL, 60606, 312-917-8146 - 1,000 ($15,000.00) Equity, (File 333-115200 - May. 5) (BR. 18) S-1 Mimis Cafe, Inc., 17852 EAST 17TH STREET, SOUTH BUILDING, SUITE 108, TUSTIN, CA, 92780, (714) 544-4826 - 0 ($85,000,000.00) Equity, (File 333-115201 - May. 5) (BR. ) S-8 PHARMACOPEIA DRUG DISCOVERY INC, P.O. BOX 5350, PRINCETON, NJ, 08543-5350, 0 ($22,737,000.00) Equity, (File 333-115202 - May. 5) (BR. 01) S-1 SIG INDICES LLLP, 401 CITY AVE, BALA CYNWYD, PA, 19004, 6106172600 - 10,000,000 ($500,000.00) Other, (File 333-115203 - May. 5) (BR. ) S-11 BioMed Property Trust Inc, 17140 BERNARDO CENTER DRIVE, SUITE 195, SAN DIEGO, CA, 92128, 858-485-9840 - 0 ($225,000,000.00) Equity, (File 333-115204 - May. 5) (BR. ) S-1 PRN CORP, 600 HARRISON ST, 4TH FL, SAN FRANCISCO, CA, 94107, 4158083500 - 0 ($126,500,000.00) Equity, (File 333-115205 - May. 5) (BR. ) S-3 DELTA AIR LINES INC /DE/, HARTSFIELD ATLANTA INTL AIRPORT, 1030 DELTA BLVD, ATLANTA, GA, 30354-1989, 4047152600 - 0 ($325,000,000.00) Debt Convertible into Equity, (File 333-115206 - May. 5) (BR. 05) 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 ------------------------------------------------------------------------------------------------ 1 800 CONTACTS INC DE X X 05/04/04 ACADIA REALTY TRUST MD X 05/04/04 ACCESS WORLDWIDE COMMUNICATIONS INC DE X X 05/05/04 ACCLAIM ENTERTAINMENT INC DE X 05/05/04 ACCLAIM ENTERTAINMENT INC DE X 05/05/04 ACE SECURITIES CORP HOME EQUITY LOAN DE X X 04/25/04 ACTION PRODUCTS INTERNATIONAL INC FL X X 04/14/04 ADAM INC GA X X 05/03/04 ADVANCED BIOTHERAPY INC DE X 05/05/04 ADVISORY BOARD CO DE X X 05/05/04 AEI REAL ESTATE FUND XVII LIMITED PAR MN X X 04/20/04 AEROGEN INC DE X 04/29/04 AFTERMARKET TECHNOLOGY CORP DE X X 04/28/04 AMEND AGILYSYS INC OH X 05/05/04 ALASKA PACIFIC BANCSHARES INC AK X 03/31/04 ALLEGIANCE TELECOM INC DE X X 04/30/04 ALLIANCE GAMING CORP NV X X 05/03/04 ALLIED DEFENSE GROUP INC DE X X 05/05/04 ALLSCRIPTS HEALTHCARE SOLUTIONS INC DE X 05/05/04 AMERCO /NV/ NV X X 05/04/04 AMERICA WEST HOLDINGS CORP DE X 05/04/04 AMERICAN AIRLINES INC DE X 05/05/04 AMERICAN CAPITAL STRATEGIES LTD X X 05/04/04 AMERICAN HOMEPATIENT INC DE X X 05/04/04 AMERICAN MEDICAL SECURITY GROUP INC WI X 03/31/04 AMERICAN RETIREMENT CORP TN X X 05/05/04 AMERICAN RETIREMENT CORP TN X X 05/04/04 AMKOR TECHNOLOGY INC DE X X 04/27/04 AMEND AMR CORP DE X 05/05/04 AMR CORP DE X 05/05/04 AMTECH SYSTEMS INC AZ X X 05/04/04 ANDRX CORP /DE/ DE X X 05/05/04 AP PHARMA INC /DE/ DE X 05/04/03 APOLLO INVESTMENT CORP MD X 05/05/04 AQUA AMERICA INC PA X X 05/05/04 AQUILA INC DE X X 05/05/04 ARETE INDUSTRIES INC CO X 05/05/04 ARGONAUT GROUP INC DE X X 05/04/04 ARISTOTLE CORP DE X X 03/31/04 ASCENT ASSURANCE INC DE X X 05/04/04 ASPECT COMMUNICATIONS CORP CA X X 05/04/04 ASTRONICS CORP NY X 05/05/04 AMEND ATLANTIC REALTY TRUST CA X X 05/05/04 ATLAS AIR INC DE X 04/30/04 ATLAS AIR WORLDWIDE HOLDINGS INC DE X 04/30/04 AXONYX INC NV X 05/03/04 BANC OF AMERICA MORT SECS INC MORT PA DE X X 04/26/04 BANKNORTH GROUP INC/ME ME X X 05/05/04 BANKRATE INC FL X X 05/04/04 BAYLAKE CORP WI X X 05/05/04 BEAR STEARNS ALT A MORT PASS THR CERT DE X X 04/26/04 BEAR STEARNS ALT A TRUST MORT PASS TH DE X X 04/26/04 BEAR STEARNS ASSET BACKED SEC INC SER DE X 04/26/04 BENTLEY PHARMACEUTICALS INC DE X 05/05/04 BERRY PETROLEUM CO DE X X 03/31/04 BETTER MINERALS & AGGREGATES CO DE X X 05/05/04 BIO IMAGING TECHNOLOGIES INC DE X X 05/05/04 BIOCORAL INC DE X X 03/19/04 AMEND BIOMARIN PHARMACEUTICAL INC DE X X 05/04/04 BIOVERIS CORP DE X 05/05/04 BKF CAPITAL GROUP INC DE X 05/03/04 BNP RESIDENTIAL PROPERTIES INC MD X X 05/04/04 BOYD BROS TRANSPORTATION INC DE X X 05/05/04 BRAUN CONSULTING INC DE X 05/05/04 BRINKS CO VA X 05/05/04 BROWN TOM INC /DE DE X 05/05/04 C-CHIP TECHNOLOGIES CORP NV X X 05/04/04 CACI INTERNATIONAL INC /DE/ DE X 05/05/04 CAPITAL GROWTH SYSTEMS INC /FL/ FL X 01/28/04 AMEND CAPITAL SENIOR LIVING CORP DE X X 05/04/04 CAPITAL TITLE GROUP INC DE X X X 04/30/04 CAPITOL FEDERAL FINANCIAL X X 05/05/04 CARAUSTAR INDUSTRIES INC NC X 05/05/04 CARAUSTAR INDUSTRIES INC NC X X 04/28/04 CARDIOGENESIS CORP /CA CA X X 05/05/04 CATUITY INC DE X 05/05/04 CEDAR FAIR L P DE X 03/28/04 CEL SCI CORP CO X X 05/04/04 CELERITEK INC/CA CA X X 05/05/04 CENTERSTATE BANKS OF FLORIDA INC FL X X 05/04/04 CENTEX CORP NV X X 05/05/04 CENTRAL EUROPEAN MEDIA ENTERPRISES LT X X 05/05/04 CEPHEID CA X X 05/05/04 CERAMICS PROCESS SYSTEMS CORP/DE/ DE X 03/27/04 CFSB MOR SEC CORP HOME EQUITY ASSET T DE X X 03/25/04 AMEND CFSB MOR SEC CORP HOME EQUITY ASSET T DE X X 04/25/04 AMEND CHANNELL COMMERCIAL CORP DE X 05/05/04 CHASE MORTGAGE FINANCE CORP DE X X 04/26/04 CHURCHILL DOWNS INC KY X 03/31/04 CITIBANK OMNI-S MASTER TRUST NY X X 04/30/04 CITIGROUP INC DE X 04/28/04 CKF BANCORP INC DE X X 01/13/04 CKF BANCORP INC DE X X 04/13/04 AMEND CLECO CORP LA X X 05/05/04 COCA COLA CO DE X X 05/04/04 COMFORT SYSTEMS USA INC DE X X 05/05/04 COMMONWEALTH BANKSHARES INC VA X 05/05/04 COMMUNICATIONS SYSTEMS INC MN X X 03/31/04 COMMUNITY BANKS INC /PA/ PA X X 05/04/04 COMMUNITY BANKS INC /PA/ PA X X 05/04/04 COMPUTER NETWORK TECHNOLOGY CORP MN X 05/04/04 COMPUWARE CORPORATION MI X 05/04/04 CONVERA CORP DE X 05/03/04 COOLSAVINGS INC DE X 05/04/04 COOPER CAMERON CORP DE X 05/03/04 CORIXA CORP DE X X 05/05/04 CORNERSTONE REALTY INCOME TRUST INC VA X 04/05/04 CORPORATE EXECUTIVE BOARD CO DE X X 05/04/04 CORPORATE EXECUTIVE BOARD CO DE X X 05/04/04 AMEND CORPORATE OFFICE PROPERTIES TRUST MD X 05/05/04 CORRECTIONS CORP OF AMERICA MD X X 05/05/04 CREDIT SUISSE FIRST BOSTON MORT SEC H DE X X 04/25/04 CREDIT SUISSE FIRST BOSTON MORT SEC H DE X X 04/25/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 05/05/04 CREDIT SUISSE FIRST BOSTON USA INC DE X 05/05/04 CROSSTEX ENERGY INC DE X X 05/04/04 CROSSTEX ENERGY LP DE X X 05/04/04 CSFB MORTGAGE BACKED PASS THR CERTS S DE X 05/05/04 AMEND CSFB MORTGAGE BACKED PASS THROUGH CER DE X X 04/25/03 CSFB MORTGAGE BACKED PASS THROUGH CER DE X X 04/25/04 CSFB MORTGAGE BACKED PASS THRU CERT S DE X X 04/27/04 CTI MOLECULAR 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