SEC NEWS DIGEST Issue 2004-81 April 27, 2004 COMMISSION ANNOUNCEMENTS WILLIAM LENOX NAMED ETHICS COUNSEL On April 26, the Commission announced the appointment of William Lenox as the Commission's Ethics Counsel. In his new position, Mr. Lenox will head the Commission's Ethics Office and serve as its Designated Agency Ethics Official. Giovanni Prezioso, the Commission's General Counsel, said, "We are fortunate that Bill has agreed to take on the responsibilities of the Commission's Ethics Counsel. He brings a wealth of judgment, intelligence and expertise to his new position, leading an exceptional team of ethics professionals." Mr. Lenox has served the Commission in the Ethics Office since 1993. Before coming to the Commission, Mr. Lenox's experience included work as a senior trial attorney in the Division of Enforcement at the CFTC, private practice at a law firm, and service as a Deputy Chief Counsel of a Senate Select Committee. Mr. Lenox, 48, is an honors graduate of the University of Pennsylvania Law School, with a graduate law degree from Georgetown University. (Press Rel. 2004-57) COMMISSION MEETINGS ADDITIONAL CLOSED MEETING - TUESDAY, APRIL 27, 2004 - 2:00 P.M. The subject matter of the additional closed meeting to be held on Tuesday, April 27, will be: Report 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. RULES AND RELATED MATTERS FOREIGN BANK EXEMPTION FROM THE INSIDER LENDING PROHIBITION OF EXCHANGE ACT SECTION 13(k) On April 26, the Commission issued Release No. 34-49616, which adopted a rule to exempt qualified foreign banks from the insider lending prohibition of Exchange Act Section 13(k), as added by Section 402 of the Sarbanes-Oxley Act. Exchange Act Rule 13k-1 exempts foreign banks that meet specified criteria similar to those that qualify domestic banks for the exemption under Section 13(k). In the same release, the Commission adopted an amendment to Form 20-F that will require a foreign bank issuer to provide the same disclosure regarding certain loans to insiders as that required for domestic banks under Regulation S-K. For further information contact Elliot Staffin, Special Counsel, Office of International Corporate Finance, Division of Corporation Finance, at (202) 942-2990. (Rel. 34-49616; International Series Rel. 1275) ENFORCEMENT PROCEEDINGS ENFORCEMENT PROCEEDINGS INSTITUTED AGAINST PUBLIC FINANCE CONSULTANTS, INC., ROBERT FOWLER, DOLPHIN AND BRADBURY, INCORPORATED, AND ROBERT BRADBURY FOR VIOLATIONS OF THE ANTIFRAUD PROVISIONS OF THE FEDERAL SECURITIES LAWS IN CONNECTION WITH A $75.35 MILLION OFFERING OF MUNICIPAL SECURITIES On April 26, the Commission instituted enforcement proceedings against Public Finance Consultants, Inc. (PFC), of Harrisburg, Pennsylvania; PFC's President, Robert Fowler; Dolphin and Bradbury, Incorporated (D&B), a registered broker-dealer located in Philadelphia, Pennsylvania; and D&B's Chief Executive Officer, Robert J. Bradbury, for alleged violations of the antifraud provisions of the federal securities laws. PFC and Fowler served as financial advisor, and D&B and Bradbury acted as the underwriter, in connection with a $75.35 million public offering in July 1998 of long-term tax-exempt municipal bonds (the Bonds) issued by the Dauphin County General Authority (the Authority) to finance the purchase of the Forum Place office building in Harrisburg, Pennsylvania. In the Order Instituting Public Administrative and Cease-and-Desist Proceedings (Order), the Commission's Division of Enforcement alleges that the Bonds were offered and sold on the basis of a materially misleading Official Statement that failed to disclose that Forum Place's major tenant, the Pennsylvania Department of Transportation (PennDOT), representing over sixty percent of the building's revenues, intended to vacate Forum Place as soon as a new building in Harrisburg, known as the Keystone Building, was completed. The Official Statement also did not contain any information concerning the supply of, or demand for, office space by eligible tenants in the Harrisburg area. In order to maintain the tax-exempt status of the Bonds, only ten percent of the space at Forum Place could be leased to entities other than state or local government units or charitable organizations. According to the Order, the Authority relied on Fowler, as its financial advisor, to ensure that the Official Statement was accurate. Further, Fowler substantially participated in the drafting of the Official Statement. Moreover, as underwriter of the Bonds, D&B was obligated to obtain and review a near-final version of the Official Statement, and Bradbury was responsible for conducting that review. The Division alleges that Fowler and Bradbury each knew, or were reckless in not knowing, prior to the offer and sale of the Bonds, that the State planned to move PennDOT from Forum Place to the Keystone Building when construction of that building was completed. The Division alleges that prospective investors generally were unaware of PennDOT's scheduled move to the Keystone Building, and by virtue of the misleading Official Statement and other documents provided by D&B, they incorrectly concluded that PennDOT was likely to remain at Forum Place beyond the expiration of the lease. PennDOT departed from Forum Place as scheduled, and the Authority has been unable to replace it. The Bonds are in default, and Forum Place is currently in receivership. The Order alleges that the Authority violated, and PFC and Fowler caused the Authority's violations of, Sections 17(a)(2) and 17(a)(3) of the Securities Act. The Order also alleges that D&B and Bradbury violated Section 17(a) of the Securities Act and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and MSRB Rule G-17. In a related matter, the Commission has accepted an offer of settlement from the Authority. The Authority was primarily responsible for the content of its Official Statement. The Authority has consented, without admitting or denying the findings of the Commission, to the entry of an order that it cease-and-desist from committing or causing any violations and any future violations of Sections 17(a)(2) and 17(a)(3) of the Securities Act. (Rels. 33-8414; 34-49619; File No. 3- 11465) DAUPHIN COUNTY GENERAL AUTHORITY SETTLES CEASE-AND-DESIST PROCEEDINGS On April 26, the Commission instituted and simultaneously settled cease- and-desist proceedings (Order) against the Dauphin County General Authority, Dauphin County, Pennsylvania. The Commission ordered that Dauphin County General Authority (Authority) cease-and-desist from violating Sections 17(a)(2) and 17(a)(3) of the Securities Act of 1933. According to the Order, the Authority publicly offered and sold $75.35 million of long-term tax-exempt bonds in July 1998 to finance the acquisition of the Forum Place office building in Harrisburg, Pennsylvania. The Commission's Order contains the following findings: ú The Authority offered the Bonds through a materially misleading Official Statement that failed to disclose the scheduled departure of Forum Place's major tenant, the Pennsylvania Department of Transportation (PennDOT), in 2001; ú The Authority knew, prior to selling the Bonds, of PennDOT's scheduled departure, the limited availability of qualified replacement tenants, and the lack of any commitments from the Commonwealth of Pennsylvania for further leasing at Forum Place; ú Authority board members received copies of a Preliminary Official Statement prior to voting in July 1998 to approve its contents. However, those Authority members read little, if any, of the Preliminary Official Statement prior to their vote; and ú The Authority is primarily responsible for the content of its Official Statement. The Commission's Order finds that the Authority violated Sections 17(a)(2) and 17(a)(3) of the Securities Act of 1933. The Commission ordered the Authority, with its consent and without admitting or denying any of the findings contained in the Order, to cease-and-desist from committing or causing these violations. In a related matter, the Commission today instituted public administrative and cease-and-desist proceedings against Public Finance Consultants, Inc. (PFC), of Harrisburg, Pennsylvania; PFC's President, Robert Fowler; Dolphin and Bradbury, Incorporated (D&B), a registered broker-dealer located in Philadelphia, Pennsylvania; and D&B's Chief Executive Officer Robert J. Bradbury, who served as financial advisor and underwriter for the Bond offering. (Rel. 33-8415; File No. 3-11466) NOTICE OF PROPOSED PLAN AND OPPORTUNITY FOR COMMENT IN THE MATTER OF NEVIS CAPITAL MANAGEMENT, LLC, DAVID WILMERDING, III, AND JON BAKER On April 26, the Commission gave notice that, pursuant to Rule 612 of the Commission's Rules of Practice, the Division of Enforcement has filed its proposed plan for the distribution of monies placed into a Fair Fund, pursuant to Section 308(a) of the Sarbanes Oxley Act of 2002 (Distribution Plan), in the Matter of Nevis Capital Management, LLC, (Nevis Capital), David R. Wilmerding, III (Wilmerding), and Jon C. Baker (Baker). The Distribution Plan generally provides for distribution to clients of Nevis Capital as of Dec. 1, 1998, who were otherwise eligible but were not given the opportunity to participate in IPO investments (claimants). In general, claimants shall include all Nevis Capital clients, except Nevis Capital; the Nevis Fund; Snowdon L.P.; and those clients not eligible to receive allocations of IPOs as the result of some restriction, either by the client's own instruction or by, for example, the NASD Conduct Rules, Rule 2110 (IM-2110-1. "Free Riding and Withholding"). Each claimant shall receive a proportionate share of the funds paid by Nevis Capital, Wilmerding, and Baker, comprised of nominal disgorgement and prejudgment interest in the amount of $10,000.00 each, and civil penalties in the amount of $1,690,000.00 paid by Nevis Capital, and $140,000.00 each, paid by Wilmerding and Baker, for a total distribution fund of $2,000,000.00. A copy of the Distribution Plan may be obtained by submitting a written request to Amy J. Greer, U.S. Securities and Exchange Commission, 701 Market Street, Suite 2000, Philadelphia, PA 19106. All persons desiring to comment on the Distribution Plan may submit their views, in writing, no later than May 26, 2004, to the Office of the Secretary, U. S. Securities and Exchange Commission, 450 Fifth Street, N.W., Washington, D.C. 20549-0609. (Rel. IA-2230; File No. 3-11201) SEC OBTAINS FINAL JUDGMENT AGAINST CONNECTICUT MAN IN CONNECTION WITH $22 MILLION FRAUD INVOLVING OFFSHORE MUTUAL FUNDS The Commission announced today that on April 14 the U.S. District Court for the District of Connecticut entered final judgment by default in SEC v. Ian L. Renert et al., 301-CV-1027 (PCD) (June 6, 2001) against Ian L. Renert, formerly of Wilton, Connecticut and against Hawthorne Sterling & Co., an unregistered investment adviser controlled by Renert. The judgment was entered in a civil enforcement action the Commission filed in June 2001 alleging that Renert, the owner and control person of Hawthorne, was the architect of a $22 million fraudulent offering of interests in unregistered offshore mutual funds. The Commission alleged in its complaint that from at least June 1997 through June 2000, Renert and Hawthorne induced more than 700 investors in 49 states and more than 100 investors overseas to purchase interests in 30 entities known as the Hawthorne Sterling Family of Funds. According to the complaint, Renert and Hawthorne misrepresented via the Internet, offshore seminars and a network of sales agents that the funds would invest in bank debentures, which in this case, were fictitious prime bank instruments. The Commission also alleged that the Renert and Hawthorne failed to disclose that Renert used fund assets to engage in day trading in Internet stocks, losing at least $2.2 million, and to fund a mortgage on one of Renert's homes. The judgment against Renert and Hawthorne permanently enjoins both from violating the antifraud provisions of the securities laws, Section 17(a) of the Securities Act of 1933 (Securities Act); 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. The judgment also enjoins both Renert and Hawthorne from violating Sections 5(a) and 5(c) of the Securities Act and Section 7(d) of the Investment Company Act of 1940, which prohibit unregistered offerings. The Court also held Renert and Hawthorne jointly and severally liable to pay $717,276 (representing profits gained as a result of conduct alleged in the complaint) plus prejudgment interest of $117,264, for a total disgorgement of $834,540. The Court also ordered Renert to pay $250,000 in civil penalties and Hawthorne to pay $500,000 in civil penalties. [SEC v. Ian L. Renert, et al., USDC, District of Connecticut, 301-CV- 1027 (PCD)] (LR-18681) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., filed a proposed rule change (SR-NASD- 2004-066) related to direct ECN connections to SuperMontage. Publication of the proposal is expected in the Federal Register during the week of April 26. (Rel. 34-49604) The Chicago Board Options Exchange filed a proposed rule change and Amendment No. 1 thereto seeking permanent approval of its modified Rapid Opening System pilot program, which occurs on the settlement date of futures and options on Volatility Indices (SR-CBOE-2004-23). Publication of the proposal is expected in the Federal Register during the week of April 26. (Rel. 34-49614) APPROVAL OF PROPOSED RULE CHANGE The Commission approved a proposed rule change (SR-DTC-2003-12) filed by The Depository Trust Company under Section 19(b)(1) of the Exchange Act that allows DTC to modify how maturity presentments are processed in its Money Market Instrument Program so that an issuer's new issuance settlement credits are aligned with its maturity presentments and so that Issuing/Paying Agents may assign processing priorities to their issuers. Publication of the order is expected in the Federal Register during the week of May 3. (Rel. 34-49618) 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 MAXXZONE COM INC, 1770 N GREEN VALLEY PARKWAY ST 3214, HENDERSON, NV, 89014, 702-616-7337 - 55,000,000 ($750,500.00) Equity, (File 333-114812 - Apr. 26) (BR. 08) S-11 AMERICAN CAMPUS COMMUNITIES INC, 10,340,000 ($253,276,000.00) Equity, (File 333-114813 - Apr. 26) (BR. 08) S-8 JUNIPER GROUP INC, 111 GREAT NECK RD STE 604, GREAT NECK, NY, 11021, 5168294670 - 2,000,000 ($700,000.00) Equity, (File 333-114814 - Apr. 26) (BR. 03) SB-2 UNITY WIRELESS CORP, 1800337664 - 14,764,338 ($6,570,130.00) Equity, (File 333-114817 - Apr. 26) (BR. 37) S-1 PRIMUS GUARANTY LTD, C/O PRIMUS ASSET MANAGEMENT INC, 360 MADISON AVE 23RD FL, NEW YORK, NY, 10017, 2126972227 - 0 ($172,500,000.00) Equity, (File 333-114818 - Apr. 26) (BR. 07) SB-2 UNIVERSAL GUARDIAN HOLDINGS INC, 760-579-0808 - 9,595,342 ($17,031,732.00) Equity, (File 333-114819 - Apr. 26) (BR. 08) S-4 AMGEN INC, ONE AMGEN CENTER DRIVE, THOUSAND OAKS, CA, 91320-1799, 805-447-1000 - 0 ($1,560,131,805.00) Equity, (File 333-114820 - Apr. 26) (BR. 01) S-3 OPSWARE INC, 599 N MATHILDA AVENUE, SUNNYVALE, CA, 94086, 0 ($150,000,000.00) Unallocated (Universal) Shelf, (File 333-114835 - Apr. 26) (BR. 03) S-8 POPE RESOURCES LTD PARTNERSHIP, 19245 10TH AVE NE, POULSBO, WA, 98370, 2066976626 - 1,200,000 ($21,600,000.00) Limited Partnership Interests, (File 333-114836 - Apr. 26) (BR. 04) S-8 KELLY SERVICES INC, 999 W BIG BEAVER RD, TROY, MI, 48084, 2483624444 - 0 ($3,174,000.00) Equity, (File 333-114837 - Apr. 26) (BR. 37) S-8 NEWTECH RESOURCES LTD, 1818-1177, WEST HASTINGS STREET, VANCOUVER, A1, V6E 2K3, 6046021717 - 2,000,000 ($310,000.00) Equity, (File 333-114838 - Apr. 26) (BR. 01) S-8 WEST CORP, 11808 MIRACLE HILLS DR, OMAHA, NE, 68154, 4025717700 - 0 ($25,640,000.00) Equity, (File 333-114839 - Apr. 26) (BR. 08) S-1 BLOUNT INTERNATIONAL INC, 4909 S E INTERNATIONAL WAY, PORT LAND, OR, 97222, 503 653 4569 - 0 ($350,000,000.00) Other, (File 333-114840 - Apr. 26) (BR. 06) S-8 FRANCE TELECOM /, 6 PLACE D ALLERAY, PARIS FRANCE CEDEX 15, I0, 75505, 2,150,000 ($52,942,906.00) Equity, (File 333-114841 - Apr. 26) (BR. 37) S-3 NUMEREX CORP /PA/, 1600 PARKWOOD CIRCLE, SUITE 200, ATLANTA, GA, 30339, 6109412844 - 0 ($7,410,708.10) Equity, (File 333-114842 - Apr. 26) (BR. 37) S-8 AVENUE GROUP INC, 15303 VENTURA BOULEVARD, SUITE 900, SHERMAN OAKS, CA, 91403, 8183803020 - 15,000,000 ($4,500,000.00) Equity, (File 333-114843 - Apr. 26) (BR. 04) S-8 SUPERIOR ESSEX INC, 150 INTERSTATE NORTH PARKWAY, ATLANTA, GA, 30339, 0 ($22,916,662.00) Equity, (File 333-114844 - Apr. 26) (BR. 06) S-8 QUIKSILVER INC, 15202 GRAHAM STREET, HUNTINGTON BEACH, CA, 92649, 714-889-2200 - 0 ($63,812,000.00) Equity, (File 333-114845 - Apr. 26) (BR. 02) S-3 WELLS FARGO ASSET SECURITIES CORP, 7485 NEW HORIZON WAY, FREDERICK, MD, 21703, 3018468881 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-114847 - Apr. 26) (BR. 05) S-4 SOUTH FINANCIAL GROUP INC, 102 S MAIN ST, GREENVILLE, SC, 29601, 8642557900 - 5,734,018 ($20,463.09) Equity, (File 333-114848 - Apr. 26) (BR. 07) S-8 CRANE CO /DE/, CRANE CO., 100 FIRST STAMFORD PLACE, STAMFORD, CT, 06902, 203-363-7300 - 4,500,000 ($147,262,500.00) Equity, (File 333-114849 - Apr. 26) (BR. 06) F-6 BRAZIL REALTY SA EMPREENDIMENTOS E PARTICIPACOES/ADR/, FOUR ALBANY ST, C/O BANKERS TRUST CO, NEW YORK, NY, 10006, 2122506291 - 20,000,000 ($1,000,000.00) ADRs/ADSs, (File 333-114850 - Apr. 26) (BR. ) F-6 BRAZIL REALTY SA EMPREENDIMENTOS E PARTICIPACOES/ADR/, FOUR ALBANY ST, C/O BANKERS TRUST CO, NEW YORK, NY, 10006, 2122506291 - 20,000,000 ($1,000,000.00) ADRs/ADSs, (File 333-114851 - Apr. 26) (BR. ) S-8 PFIZER INC, 235 E 42ND ST, NEW YORK, NY, 10017, 2125732323 - 475,000,000 ($15,637,000,000.00) Equity, (File 333-114852 - Apr. 26) (BR. 01) S-8 TRINITY INDUSTRIES INC, 2525 STEMMONS FREEWAY, DALLAS, TX, 75207-2401, 214-631-4420 - 0 ($23,760,000.00) Equity, (File 333-114854 - Apr. 26) (BR. 05) S-3 AAR CORP, 1100 N WOOD DALE RD, WOOD DALE, IL, 60191, 6302272000 - 0 ($75,000,000.00) Other, (File 333-114855 - Apr. 26) (BR. 05) S-8 TURNER VALLEY OIL & GAS INC, 3131 S W FREEWAY, HOUSTON, TX, 77098, 9492489561 - 0 ($100,000.00) Debt Convertible into Equity, (File 333-114856 - Apr. 26) (BR. 05) F-3 ANGLOGOLD LTD, 11 DIAGONAL ST, PO BOX 62117 MARSHALLTOWN 2107, JOHANNESBURG 2001, T3, 00000, 27116376000 - 3,650,000 ($122,640,000.00) Equity, (File 333-114857 - Apr. 26) (BR. 04) S-4 RAYONIER INC, 50 NORTH LAURA ST, JACKSONVILLE, FL, 32202, 9043579100 - 0 ($276,920,000.00) Equity, (File 333-114858 - Apr. 26) (BR. 08) S-8 SURGICARE INC/DE, 12727 KIMBERLY LANE, #200, HOUSTON, TX, 77024, 7136651406 - 540,000 ($216,000.00) Asset-Backed Securities, (File 333-114859 - Apr. 26) (BR. 01) S-1 SAND HILL IT SECURITY ACQUISITION CORP, 3000 SAND HILL ROAD, BUILDING 1 SUITE 240, MENLO PARK, CA, 94035, 0 ($80,240,100.00) Equity, (File 333-114861 - Apr. 26) (BR. ) S-2 HANDY HARDWARE WHOLESALE INC, 8300 TEWANTIN DR, HOUSTON, TX, 77061, 7136441495 - 28,800 ($2,880,000.00) Equity, (File 333-114862 - Apr. 26) (BR. 06) S-3 INCYTE CORP, ROUTE 141 & HENRY CLAY ROAD, BUILDING E336, WILMINGTON, DE, 19880, 3024986700 - 0 ($250,000,000.00) Debt Convertible into Equity, (File 333-114863 - Apr. 26) (BR. 01) S-8 POWER TECHNOLOGY INC/CN, 1000 W BONANZA RD, 604-925-0716, LAS VEGAS, NV, 89106, 7023823385 - 10,000,000 ($500,000.00) Equity, (File 333-114864 - Apr. 26) (BR. 09) S-8 GENIUS PRODUCTS INC, 740 LOMAS SANTA FE, SUITE 210, SOLANA BEACH, CA, 92075, 8587938840 - 20,000 ($45,600.00) Equity, (File 333-114866 - Apr. 26) (BR. 05) S-1 REGEN BIOLOGICS INC, 509 COMMERCE STREET, EAST WING, FRANKLIN LAKES, NJ, 07417, 2016515140 - 0 ($54,768,070.00) Equity, (File 333-114867 - Apr. 26) (BR. 36) S-3 THREE FIVE SYSTEMS INC, 1600 N DESERT DR, TEMPE, AZ, 85281-1230, 6024960035 - 6,000,000 ($40,680,000.00) Equity, (File 333-114868 - Apr. 26) (BR. 36) S-4 ECOLAB INC, ECOLAB CTR, 370 WABASHA ST NORTH, ST PAUL, MN, 55102, 6512932233 - 0 ($63,880,110.00) Equity, (File 333-114869 - Apr. 26) (BR. 06) S-8 GALAXY MINERALS INC, 500 PARK AVE, #203, LAKE VILLA, IL, 60046, 8472657600 - 29,000,000 ($1,320,000.00) Equity, (File 333-114870 - Apr. 26) (BR. 37) S-8 LANCER ORTHODONTICS INC /CA/, 253 PAWNEE STREET, SAN MARCOS, CA, 92069-2437, 7607445585 - 450,000 ($346,500.00) Equity, (File 333-114871 - Apr. 26) (BR. 36) S-3 D & K HEALTHCARE RESOURCES INC, 8235 FORSYTH BLVD, ., ST. LOUIS, MO, 63105, 3147273485 - 0 ($200,000,000.00) Other, (File 333-114872 - Apr. 26) (BR. 01) S-8 CALIFORNIA AMPLIFIER INC, 1401 N RICE AVENUE, OXNARD, CA, 93030, 8059879000 - 460,726 ($5,989,438.00) Equity, (File 333-114873 - Apr. 26) (BR. 37) S-8 VISIJET INC, 188 TECHNOLOGY, SUITE D, IRVINE, CA, 92618, 9494759600 - 2,400,000 ($2,328,000.00) Equity, (File 333-114875 - Apr. 26) (BR. 09) F-8 APF ENERGY TRUST /FI, 2100, 144 - 4TH AVE SW, CALGARY ALBERTA T2P 3N4, CANADA, A0, 00000, 0 ($16,584,012.00) Equity, (File 333-114876 - Apr. 26) (BR. DN) S-4 LYONDELL CHEMICAL CO, 1221 MCKINNEY ST, STE 700, HOUSTON, TX, 77010, 7136527200 - 0 ($1,227,928,665.00) Equity, (File 333-114877 - Apr. 26) (BR. 06) 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 04/26/04 ABERDENE MINES LTD X X 04/26/04 ACCENTURE LTD X 04/23/04 AMEND ACCENTURE SCA X 04/23/04 ADELPHIA COMMUNICATIONS CORP DE X 04/26/04 ADVANCED MICRO DEVICES INC DE X 04/21/04 ADVANCED POWER TECHNOLOGY INC X 04/22/04 AIRNET COMMUNICATIONS CORP DE X X 04/23/04 ALAMOGORDO FINANCIAL CORP X X 04/23/04 ALBANY INTERNATIONAL CORP /DE/ DE X 04/26/04 ALEXANDERS J CORP TN X X 04/20/04 ALLIED CAPITAL CORP MD X X 04/26/04 ALLSTATE LIFE INSURANCE CO X 04/26/04 ALTIRIS INC DE X X 04/26/04 AMCON DISTRIBUTING CO DE X X 04/24/04 AMERICAN EAGLE OUTFITTERS INC DE X X 04/22/04 AMERICAN EQUITY INVESTMENT LIFE HOLDI IA X 04/26/04 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE X X 04/16/04 AMERICAN FINANCIAL GROUP INC OH X X 03/31/04 AMERICAN HONDA REC CORP HONDA AUTO RE CA X X 03/31/04 AMERICAN HONDA RECEIVABLES CORP AUTO CA X X 03/31/04 AMERICAN HONDA RECEIVABLES CORP HONDA CA X X 03/31/04 AMERICAN HONDA RECEIVABLES CORP HONDA CA X X 03/31/04 AMERICAN WAGERING INC NV X 04/22/04 AMERICREDIT AUTOMOBILE RECEIVABLES TR DE X X X 04/05/04 AMERISOURCEBERGEN CORP DE X X 04/26/04 AMIS HOLDINGS INC X 04/26/04 ANADIGICS INC DE X X 04/26/04 ANNALY MORTGAGE MANAGEMENT INC MD X 04/26/04 APROPOS TECHNOLOGY INC X X 04/22/04 APTIMUS INC WA X 04/26/04 ASHLAND INC KY X X 04/26/04 ASHLAND INC KY X X 04/26/04 AT&T CORP NY X X X 04/22/04 ATLANTIS PLASTICS INC FL X X 04/26/04 AXA FINANCIAL INC DE X 04/26/04 BA MASTER CREDIT CARD TRUST / X 03/15/04 BAIRNCO CORP /DE/ DE X 04/26/04 BANC OF AMERICA FUNDING CORP DE X X 04/23/04 BANC OF AMERICA MORTGAGE SECURITIES I DE X X 04/23/04 BANCORPSOUTH INC MS X X 04/26/04 BANK OF GRANITE CORP DE X X 04/26/04 BANKNORTH GROUP INC/ME ME X X 04/26/04 BANYAN CORP /OR/ OR X X 04/16/04 BAY VIEW SECURITIZATION CORP DE X 04/16/04 BAY VIEW TRANSACTION CORP X 04/16/04 BEAR STEARNS ASSET-BACKED CERTIFICATE DE X X 03/20/04 BEHRINGER HARVARD SHORT TERM OPPORTUN TX X 02/11/04 AMEND BELDEN INC DE X X 04/22/04 BERRY PETROLEUM CO DE X 04/26/04 BLAIR CORP DE X X 04/26/04 BMW VEHICLE OWNER TRUST 2001-A DE X 04/26/04 BMW VEHICLE OWNER TRUST 2002-A X 04/26/04 BMW VEHICLE OWNER TRUST 2003-A X 04/26/04 BORDEN CHEMICAL INC NJ X 04/26/04 BOSTON BEER CO INC MA X 04/26/04 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 05/01/02 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 07/01/03 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 11/01/02 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 07/01/02 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 07/01/02 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 06/01/02 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA X X 04/22/04 BOSTON PRIVATE FINANCIAL HOLDINGS INC MA X X 04/22/04 BUTLER MANUFACTURING CO DE X X 04/26/04 CABCO TRUST FOR BELLSOUTH DEBENTURES DE X X 04/15/04 CALIFORNIA AMPLIFIER INC DE X X X 04/21/04 CAM COMMERCE SOLUTIONS INC DE X X 04/26/04 CANARGO ENERGY CORP DE X 04/19/04 CANDIES INC DE X 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CORP DE X X 04/23/04 GIBRALTAR STEEL CORP DE X X 04/26/04 GLOBAL AXCESS CORP NV X X 04/23/04 AMEND GLOBAL INTERNET COMMUNICATIONS INC NV X X 04/20/04 AMEND GREENPOINT MORTGAGE SECURITIES LLC DE X 04/26/04 GREENPOINT MORTGAGE SECURITIES LLC DE X 04/26/04 GREENWICH CAPITAL ACC INC PROVIDENT F DE X 04/26/04 GREENWICH CAPITAL ACCEP MORT LOAN PAS DE X 04/26/04 HANCOCK JOHN FINANCIAL SERVICES INC X X 04/26/04 HANCOCK JOHN LIFE INSURANCE CO MA X 04/26/04 HARLAND JOHN H CO GA X X 03/26/04 HARLEYSVILLE SAVINGS FINANCIAL CORP X X 01/28/04 HARRIS CORP /DE/ DE X X 04/26/04 HEALTH & NUTRITION SYSTEMS INTERNATIO FL X X 04/22/04 HEARTLAND FINANCIAL USA INC DE X 03/31/04 HERITAGE BANKSHARES INC /VA VA X 04/26/04 HERITAGE COMMERCE CORP CA X 04/23/04 HFC REVOLVING CORP HOUSEHOLD HOME EQ DE X 04/20/04 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE X 04/20/04 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE X 04/20/04 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE X 04/20/04 HIBERNIA CORP LA X X 04/26/04 HOLLY CORP DE X X 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SALEM COMMUNICATIONS CORP /DE/ DE X X X 04/26/04 SALIX PHARMACEUTICALS LTD X X 04/26/04 SENTRY TECHNOLOGY CORP X 04/26/04 SILICON IMAGE INC DE X X 04/20/04 SILICON LABORATORIES INC DE X X 04/26/04 SK TECHNOLOGIES CORP DE X X 04/26/04 AMEND SORRENTO NETWORKS CORP NJ X X X 04/22/04 SOURCE DIRECT HOLDINGS INC NV X 12/01/03 SOURCECORP INC DE X X 04/23/04 SOUTHERN MISSOURI BANCORP INC DE X X 04/21/04 SOUTHWEST BANCORP INC OK X X 04/22/04 STANLEY WORKS CT X X 04/26/04 STERLING FINANCIAL CORP /WA/ WA X X 04/26/04 STRAYER EDUCATION INC MD X X 04/23/04 SYSCO CORP DE X X 04/26/04 TEAMSTAFF INC NJ X X 04/26/04 TECHNOLOGY FLAVORS & FRAGRANCES INC DE X X 04/26/04 TEMPLE INLAND INC DE X X 04/26/04 TENGTU INTERNATIONAL CORP DE X 04/23/04 TETRA TECHNOLOGIES INC DE X X 04/26/04 TRUSTMARK CORP MS X X X 04/26/04 TTM TECHNOLOGIES INC WA X 04/26/04 TUMBLEWEED COMMUNICATIONS CORP DE X X X 04/26/04 TXU CORP /TX/ TX X X 04/26/04 TYSON FOODS INC DE X X 04/26/04 UNITED SECURITY BANCSHARES CA X X 04/26/04 UNITED 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