SEC NEWS DIGEST Issue 2004-91 May 11, 2004 COMMISSION ANNOUNCEMENTS ERIC SCHUPPENHAUER NAMED SENIOR ADVISOR TO THE COMMISSION'S CHIEF ACCOUNTANT Donald T. Nicolaisen, the Commission's Chief Accountant, announced today that Eric J. Schuppenhauer has been named to serve in the SEC Office of the Chief Accountant as senior advisor. In this capacity, Schuppenhauer will advise the chief accountant on strategy and areas of risk that need to be pursued as part of the office's agenda, with a specific focus on new initiatives related to disclosure, including exploring the implementation of 'tagged' data in Commission filings. Schuppenhauer will also continue to work on the Commission's initiative to propose new rules related to asset-backed securities and to work with those government sponsored enterprises seeking to register under the Exchange Act. Nicolaisen said: "I am very pleased that Eric has decided to stay on and pursue this very important work in the interest of investors. Given his experience in practice coupled with his knowledge of the Commission gained during his Professional Accounting Fellowship, I believe Eric will provide invaluable service to the Commission and to investors." Alan Beller, Director of the Division of Corporation Finance, said: "Eric has been very valuable in our asset-backed rulemaking initiative and I look forward to his continuing involvement with this important project and his work on risk assessment and tagged financial data." Schuppenhauer, 33, is completing his second year of a two-year fellowship in the Office of the Chief Accountant during which time he has primarily focused on accounting and reporting matters related to the financial services industry and financial instruments. Prior to joining the Commission, Schuppenhauer spent ten years at KPMG. Schuppenhauer graduated in 1992 from the University of Virginia. (Press Rel. 2004-63) ENFORCEMENT PROCEEDINGS IN THE MATTER OF THE WARNACO GROUP, INC. On May 11, the Commission issued an Order Instituting Cease-and-Desist Proceedings, Making Findings, and Imposing Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against The Warnaco Group, Inc. (Warnaco). The Order finds that Warnaco issued a false and misleading press release on March 2, 1999, that materially misrepresented Warnaco's financial results and failed to disclose a $145 million inventory overstatement caused by materially deficient accounting and internal control systems at Warnaco's largest division. The Order also finds that Warnaco filed a misleading annual report for fiscal 1998 and quarterly report for the third quarter of 2000; failed to keep accurate books and records during the period 1996 through 2001; and failed to maintain adequate internal controls. The Order further finds that, by this conduct, Warnaco violated antifraud, periodic reporting, and issuer books and records and internal control requirements of the federal securities laws. Based on the above, the Commission ordered Warnaco to cease and desist from committing or causing any violations and any future violations of Sections 10(b), 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-1, and 13a-13 thereunder. Warnaco also agreed to comply with certain undertakings, including the hiring of an independent consultant to review the company's internal controls and policies. Warnaco consented to the issuance of the Order without admitting or denying any of the findings. (Rel. 34-49675; AAE Rel. 2005; File No. 3-11480) IN THE MATTER OF STANLEY SILVERSTEIN On May 11, the Commission issued an Order Instituting Public Administrative and Cease-and-Desist Proceedings Pursuant to Section 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions and a Cease-and-Desist Order (Order) against Stanley P. Silverstein (Silverstein), the former general counsel and current chief administrative officer of The Warnaco Group, Inc. (Warnaco). The Order finds that Silverstein willfully aided and abetted and caused Warnaco's violation of the reporting requirements of the federal securities laws by (i) approving an annual report for fiscal 1998 that he knew or should have known contained a materially inaccurate and misleading description of the reasons Warnaco had made a $145 million restatement of its financial results; and (ii) approving and signing a quarterly report for the third quarter of 2000 that he knew or should have known did not accurately represent Warnaco's debt and cash. Based on the above, the Commission ordered Silverstein to cease and desist from causing any violations and any future violations of Section 13(a) of the Securities Exchange Act of 1934 and Rules 12b-20, 13a-1, and 13a-13 thereunder. The Commission also censured Silverstein pursuant to Rule 102(e)(1)(iii) of the Commission's Rules of Practice and ordered Silverstein to pay $165,772 in disgorgement and prejudgment interest. Silverstein consented to the issuance of the Order without admitting or denying any of the findings. (Rel. 34-49676; AAE Rel. 2007; File No. 3-11481) IN THE MATTER OF LINDA WACHNER On May 11, the Commission issued an Order Instituting Cease-and-Desist Proceedings, Making Findings, and Imposing Cease-and-Desist Order Pursuant to Section 21C of the Securities Exchange Act of 1934 (Order) against Linda J. Wachner (Wachner), the former chief executive officer of The Warnaco Group, Inc. (Warnaco). The Order finds that Wachner was a cause of Warnaco's violation of the reporting requirements of the federal securities laws by approving and signing an annual report for fiscal 1998 that mischaracterized the reason for the company's restatement of its financial results. At the time she approved and signed the report, Wachner knew or should have known that the restatement of the company's financial results was caused by material flaws in the company's cost accounting and internal control systems and was not related to the write-up of deferred start-up or start-up related costs. The Order also finds that Wachner was a cause of Warnaco's violation of the books and records and internal control requirements of the federal securities laws. Wachner knew or should have known that Warnaco's inventory costing control system was inadequate to ensure the accuracy of Warnaco's books and records and failed to ensure that proper internal controls were in place. Based on the above, the Commission ordered Wachner to cease and desist from causing any violations and any future violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Securities Exchange Act of 1934 and Rules 12b-20 and 13a-1 thereunder. The Commission also ordered Wachner to pay $1,328,444 in disgorgement and prejudgment interest. Wachner consented to the issuance of the Order without admitting or denying any of the findings. (Rel. 34-49677; AAE Rel. 2006; File No. 3-11482) IN THE MATTER OF PRICEWATERHOUSECOOPERS LLP On May 11, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e) of the Commission's Rules of Practice, Making Findings, and Imposing a Censure (Order) against PricewaterhouseCoopers LLP (PwC), former independent auditors of The Warnaco Group, Inc. The Order finds that PwC, which audited the financial statements contained in Warnaco's 1998 annual report, failed to object to Warnaco's mischaracterization of a $145 million inventory overstatement as "start-up related" costs and incorporated the misleading description of the restatement into its own audit report. The order finds that by this conduct, PwC willfully aided and abetted Warnaco's violation of the reporting requirements of the federal securities laws. Based on the above, the Commission censured PwC pursuant to Rule 102(e)(1)(iii) of the Commission's Rules of Practice. PwC consented to the issuance of the Order without admitting or denying any of the findings. PwC also agreed to pay a $2.4 million penalty in a related civil action filed by the Commission pursuant to Section 21(d)(3) of the Securities Exchange Act of 1934. (Rel. 34-49678, AAE Rel. 2008, File No. 3-11483); [SEC v. PricewaterhouseCoopers LLP, 04 CV 3573 SDNY (HB)] (LR-18701; AAE Rel. 2009) COMMISSION INSTITUTES ADMINISTRATIVE AND CEASE-AND-DESIST PROCEEDINGS AGAINST LAS VEGAS TRANSFER AGENT AND ITS OWNER On May 11, the Commission instituted administrative and cease-and-desist proceedings against Silverado Securities Transfer, Inc. (Silverado) and Shannon L. Baldino (Baldino). Silverado is a registered transfer agent based in Las Vegas, Nevada. Baldino is Silverado's sole owner, officer, director and employee. The Commission simultaneously accepted Silverado's and Baldino's Offers of Settlement wherein, without admitting or denying the Commission's findings, they consented to the entry of an order that: (1) revokes Silverado's registration as a transfer agent; (2) bars Baldino from association with any transfer agent; (3) orders Silverado and Baldino to cease and desist from committing or causing any violations and any future violations of Sections 17(a)(1), 17(a)(3), 17(b)(1) and 17A(d)(1) of the Exchange Act and Rules 17Ac2-2, 17Ad-4(c), 17Ad-5, 17Ad-6(a)(1), 17Ad-6(a)(10), 17Ad-6(c), 17Ad-10(e), 17Ad-12, and 17f-2 thereunder; and (4) orders Baldino to pay a civil money penalty of $25,000. Sections 17(a)(1), 17(a)(3), and 17A(d)(1) of the Exchange Act and Rules 17Ac2-2, 17Ad-4(c), 17Ad-5, 17Ad-6(a)(1), 17Ad-6(a)(10), 17Ad-6(c), 17Ad- 10(e), 17Ad-12, and 17f-2 thereunder require transfer agents to make and keep various records as part of the recordkeeping functions that a transfer agent is required to perform. Sections 17(a)(1), 17(a)(3), and 17(b)(1) of the Exchange Act require transfer agents to furnish documents to the Commission staff when requested. The Commission found that Silverado and Baldino violated the transfer agent recordkeeping provisions noted above. For example, they failed to retain transfer instructions and related documentation regarding transfers or issuances of securities, and failed to make and maintain copies of transfer journals for each issuance of securities for which they performed transfer functions. Moreover, despite repeated requests, Silverado and Baldino failed to furnish documents to the Commission for over eight months. (Rel. 34-49680; File No. 3-11484) IN THE MATTER OF JAY OZER, CPA On May 11, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e)(3) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions against Jay S. Ozer, CPA. Without admitting or denying the findings, Ozer consented to the issuance of the Order, which suspends him from appearing or practicing before the Commission as an accountant. The Order was based upon the entry of a final judgment by consent against Ozer in a civil action entitled SEC v. Sam Leopold, et al., Civil Action Number 1:03-cv-02491-RMU, in the U.S. District Court for the District of Columbia. The final judgment permanently enjoined Ozer from violating Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b- 5 thereunder and from aiding and abetting violations of Section 13(a) of the Exchange Act and Rules 12b-20, 13a-1 and 13a-13 thereunder. The Court further ordered Ozer to pay a civil penalty of $50,000. In the civil action, the Commission alleged that Ozer, the Arthur Andersen engagement partner on the 1997 and 1998 audits of Styling Technology Corporation, encountered numerous red flags at 1998 year-end that should have alerted him to significant financial problems at the company, yet he recklessly failed to ensure that the audit team follow basic audit procedures in its examination of the company. The complaint alleged that Ozer then caused Arthur Andersen to render an unqualified audit report on Styling's 1998 financial statements, falsely representing that the Styling audit had been conducted in accordance with generally accepted auditing standards (GAAS) and that Styling had reported its financial condition in conformity with generally accepted accounting principles (GAAP). Finally, the complaint alleged that, during his review of Styling's 1999 first and second quarter financial statements, Ozer failed to object to the company's recognition of revenue from transactions that did not meet GAAP criteria and to the company's false and misleading representations concerning the purpose of its write-off of $5.1 million of uncollectible accounts receivable. For additional information see Litigation Release No. 18485 (Dec. 3, 2003), 34-49102 (Jan. 20, 2004), 34-49186 (Feb. 4, 2004) and 34-49474 (March 25, 2004). (Rel. 34-49683; AAE Rel. 2010; File No. 3-11485) IN THE MATTER OF BRADLEY SCHMIDT, CPA On May 11, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Rule 102(e)(3) of the Commission's Rules of Practice, Making Findings, and Imposing Remedial Sanctions against Bradley J. Schmidt, CPA. Without admitting or denying the findings, Schmidt consented to the issuance of the Order, which suspends him from appearing or practicing before the Commission as an accountant with a right to reapply after five years. The Order was based upon the entry of a final judgment by consent against Schmidt in a civil action entitled SEC v. Sam Leopold, et al., Civil Action Number 1:03-cv-02491-RMU, in the U.S. District Court for the District of Columbia. The final judgment permanently enjoined Schmidt from violating Section 17(a) of the Securities Act of 1933 and Sections 10(b) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rules 10b-5 and 13b2-1 thereunder and from aiding and abetting 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 thereunder. The Court further ordered Schmidt to pay a civil penalty of $30,000. In the civil action, the Commission alleged that, as audit manager of the 1998 year-end audit of Styling Technology Corporation, Schmidt encountered numerous red flags that should have alerted him to significant financial problems at the company, yet he recklessly failed to ensure that the audit team follow basic audit procedures. The complaint alleged that Schmidt and Jay S. Ozer, the audit partner, then caused their firm, Arthur Andersen LLP, to render an unqualified audit report on Styling's 1998 financial statements, falsely representing that the Styling audit had been conducted in accordance with generally accepted auditing standards (GAAS) and that Styling had reported its financial condition and results of operations in conformity with generally accepted accounting principles (GAAP). The complaint further alleged that Schmidt, while later serving as Styling's vice president of financial reporting, participated in the preparation of the company's 1999 second quarter Form 10-Q, which he knew or was reckless in not knowing contained false and misleading statements concerning Styling's sales during the quarter and the purpose of its write-off of $5.1 million of uncollectible accounts receivable. For additional information see Litigation Release No. 18485 (Dec. 3, 2003), 34-49102 (Jan. 20, 2004), 34-49186 (Feb. 4, 2004) and 34-49474 (March 25, 2004). (Rel. 34-49684; AAE Rel. 2011; File No. 3-11486) IN THE MATTER OF PAUL MASON, ET AL. An Administrative Law Judge has issued an Order Making Findings and Imposing Remedial Sanction By Default (Default Order) against Laurence Mark Anderson (Anderson) (a/k/a Ron Laurence) in the Matter of Paul W. Mason, et al. The Order Instituting Proceedings alleged that on Oct. 6, 2003, a judgment by default was entered against Anderson in the United States District Court for the Central District of California, permanently enjoining him from violating Sections 5 and 17(a) of the Securities Act of 1933, Sections 10(b) and 15(a) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The Default Order finds these allegations to be true and bars Anderson from association with any broker or dealer. (Rel. 34-49672; File No. 3-11361) IN THE MATTER OF LORSIN, INC., ET AL. An Administrative Law Judge has issued an Initial Decision in Lorsin, Inc., et al. The Initial Decision finds that Respondents violated Section 5(a) and 5(c) of the Securities Act of 1933 by offering and selling stock on the open market without registration statements filed or in effect. The Initial Decision imposes cease-and-desist orders against Respondents and orders disgorgement, plus prejudgment interest. (Initial Decision No. 250; File No. 3-11310) SEC v. WILLIAM FINKELSTEIN On May 11, the Commission filed a settled injunctive action in federal district court against William S. Finkelstein, the former chief financial officer of The Warnaco Group, Inc., for aiding and abetting Warnaco's violations of the antifraud, issuer reporting, books and records, and internal control provisions of the federal securities laws. The Commission's complaint alleges that Finkelstein aided and abetted Warnaco's issuance of a false and misleading press release on March 2, 1999, that materially misrepresented Warnaco's financial results and failed to disclose a $145 million inventory overstatement caused by materially deficient accounting and internal control systems at Warnaco's largest division. The complaint also alleges that Finkelstein approved and signed Warnaco's misleading annual report for fiscal 1998 and quarterly report for the third quarter of 2000 and failed to take adequate steps to ensure that Warnaco's books and records were accurate and its internal controls functioning properly. The Commission's complaint charges Finkelstein with aiding and abetting Warnaco's violations of Sections 10(b), 13(a), and 13(b)(2) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b-20, 13a-1, and 13a-13 thereunder. Without admitting or denying the allegations, Finkelstein has consented to the entry of an order that would enjoin him from future violations of the relevant federal securities law provisions and rules, order him to pay $189,464 in disgorgement and prejudgment interest and a civil penalty of $75,000, and bar him from acting as an officer or director of a public company for four years. The settlement terms are subject to court approval. [SEC v. William S. Finkelstein, 04 CV 3574 SDNY (SS)] (LR-18701; AAE Rel. 2009) FORMER AUDITORS OF STYLING TECHNOLOGY CORP. CONSENT TO ANTIFRAUD INJUNCTIONS AND PENALTIES FORMER AUDITORS ALSO AGREE TO SUSPENSIONS FROM APPEARING OR PRACTICING AS ACCOUNTANTS STYLING'S EXECUTIVE VICE PRESIDENT AND A BUSINESS MANAGER ALSO ENJOINED On May 7, the U.S. District Court for the District of Columbia entered final judgments by consent against the former audit engagement partner of Styling Technology Corporation, Jay S. Ozer, and the audit manager, Bradley J. Schmidt, and against the company's former Executive Vice President of Operations, Norman Bruce Cowgill, and Division Manager, Phillip D. Teal. Styling, now defunct, developed and marketed beauty salon products. Without admitting or denying the allegations of the Commission's complaint, Ozer and Schmidt consented to the entry of orders permanently enjoining them from further violations of the anti-fraud and periodic reporting provisions of the federal securities laws, Section 17(a) of the Securities Act of 1933 ("Securities Act") and Sections 10(b) and 13(a) of the Securities Exchange Act of 1934 ("Exchange Act"). Schmidt was also enjoined from violating the books and records and internal control provisions of the Exchange Act, Sections 13(b)(2)(A), 13(b)(2)(B) and 13(b)(5), and the rules promulgated thereunder. The Court imposed civil penalties against Ozer in the amount of $50,000, and $30,000 against Schmidt. In related administrative proceedings, the Commission, on their consent, permanently suspended Ozer from appearing or practicing before the Commission as an accountant and suspended Schmidt with a right to apply for reinstatement after five years. The District Court also entered consent judgments against Cowgill and Teal for violating the statutory provisions described above. It ordered Cowgill to pay a civil penalty of $30,000, and Teal to disgorge a $10,000 bonus he had received. The Commission did not pursue a claim for a penalty against Teal based on his cooperation in the Commission's investigation. In its complaint filed in December 2003, the Commission alleged that the principal executive officers of Styling engaged in an extensive financial fraud over a two and one-half year period. Teal, the complaint charged, repeatedly falsified revenue by booking projected sales for the entire year in the current quarter. At year-end 1998, purported sales revenue was recognized from the shipment of millions of dollars of product between company-controlled warehouses. Cowgill, the complaint charged, knew of and approved these year-end transactions. Styling's former Chief Executive Officer and Chief Financial Officer previously settled actions against them with the Commission. See Litigation Release No. 18485 (Dec. 3, 2003). The complaint further alleged that in February 1999 -- one month prior to the filing of Styling's 1998 annual report -- Teal advised company officers, including Cowgill, about the fraudulent sales he had recorded. Yet the company took no steps to correct the books and records, and falsely reported revenue and income from the fraudulent transactions in public filings with the Commission. Ozer and Schmidt, the complaint charges, recklessly failed to detect the fraudulent sales despite numerous red flags and knew, or were reckless in not knowing, that Styling's public statements concerning a $5.1 million write-off were false and misleading. The complaint alleges that Styling's auditors therefore failed to ensure that the audit was conducted in accordance with generally accepted auditing standards (GAAS) and recklessly caused their employer Arthur Andersen LLP to render an unqualified audit report on Styling's 1998 financial statements. For additional information see Litigation Release No. 18485 (Dec. 3, 2003), 34-49102 (Jan. 20, 2004) and 34- 49474 (March 25, 2004). [SEC v. Sam Leopold, Richard R. Ross, Phillip D. Teal, James T. Montrose, Norman B. Cowgill, Jay S. Ozer and Bradley J. Schmidt, Civil Action No. 03 CV 02491 (RMU) D.D.C.] (LR-18702; AAE Rel. 2012) INVESTMENT COMPANY ACT RELEASES AMR INVESTMENT SERVICES TRUST, ET AL. An order has been issued on an application filed by AMR Investment Services Trust, et al. under (1) Section 6(c) of the Investment Company Act for an exemption from Sections 18(f) and 21(b) of the Act; (2) Section 12(d)(1)(J) of the Act for an exemption from Sections 12(d)(1)(A) and (B) of the Act; (3) Sections 6(c) and 17(b) of the Act for an exemption from Sections 17(a)(1) and 17(a)(3) of the Act; and (4) Section 17(d) of the Act and rule 17d-1 under the Act to permit certain joint transactions. The order permits certain registered open- end management investment companies to participate in a joint lending and borrowing facility. (Rel. IC-26443 - May 4) J.P. MORGAN INVESTMENT MANAGEMENT INC., ET AL. A notice has been issued giving interested persons until June 7, 2004, to request a hearing on an application filed by J.P. Morgan Investment Management Inc., et al. for an order pursuant to Sections 6(c) and 17(b) of the Investment Company Act that would grant relief from Section 17(a) of the Act. The order would permit certain money market funds (Funds) to engage in principal transactions in tax-exempt money market instruments with a broker-dealer that is an affiliated person of an affiliated person of the Funds. (Rel. IC-26446 - May 10) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-NASD-2004-073) filed by the National Association of Securities Dealers to change the minimum term for selected equity-linked debt securities has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of May 10. (Rel. 34-49667) ACCELERATED APPROVAL OF A PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change (SR-Amex-2004-21) submitted by the American Stock Exchange relating to Trust Certificates Linked to a Basket of Investment Grade Fixed Income Securities. Publication of the proposal is expected in the Federal Register during the week of May 10. (Rel. 34-49668) The Commission granted accelerated approval to a proposed rule change (SR-NASD-2004-068) and Amendment No. 1 thereto submitted by the National Association of Securities Dealers, through its subsidiary, The Nasdaq Stock Market, Inc., relating to the listing and trading of Accelerated Return Notes linked to the Nikkei 225 Index. Publication of the notice is expected in the Federal Register is expected during the week of May 10. (Rel. 34-49670) PROPOSED RULE CHANGES The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2004-016) relating to implementation of a Web-based arbitration claim notification and filing Procedure. Publication of the proposal is expected in the Federal Register during the week of May 10. (Rel. 34-49673) The National Association of Securities Dealers filed a proposed rule change (SR-NASD-2004-001) to increase the fee for panel member arbitrator training from $100 to $125. Publication of the proposal is expected in the Federal Register during the week of May 10. (Rel. 34- 49674) 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-3 AMERICAN AXLE & MANUFACTURING HOLDINGS INC, ONE DAUCH DRIVE, DETROIT, MI, 48211-1198, 3137583600 - 0 ($150,000,000.00) Debt Convertible into Equity, (File 333-115317 - May. 10) (BR. 05) F-3 ENTERRA ENERGY TRUST, 2600 500 4TH AVENUE S W, CALGARY ALBERTA, CANADA T2P 2V6, A0, 00000, 4032612686 - 1,650,000 ($16,500,000.00) Equity, (File 333-115318 - May. 10) (BR. 04) S-1 Trinity Partners Acquistion CO Inc., 245 FIFITH AVENUE, SUITE 1600, NEW YORK, NY, 10016, 212-696-4282 - 0 ($30,049,013.00) Equity, (File 333-115319 - May. 10) (BR. 09) S-8 THOMAS & BETTS CORP, 8155 T&B BOULEVARD, MEMPHIS, TN, 38125, 9012525000 - 0 ($83,685,000.00) Equity, (File 333-115320 - May. 10) (BR. 36) S-8 THOMAS & BETTS CORP, 8155 T&B BOULEVARD, MEMPHIS, TN, 38125, 9012525000 - 0 ($40,647,000.00) Equity, (File 333-115321 - May. 10) (BR. 36) S-4 XM SATELLITE RADIO INC, 2029887100 - 200,000 ($200,000,000.00) Non-Convertible Debt, (File 333-115323 - May. 10) (BR. 37) SB-2 Xenonics Holdings, Inc., 2236 RUTHERFORD RD., SUITE 123, CARLSBAD, CA, 92008, 760-438-4004 - 2,235,375 ($13,635,788.00) Equity, (File 333-115324 - May. 10) (BR. 09) S-8 BANK OF HAWAII CORP, 130 MERCHANT ST, HONOLULU, HI, 96813-, 8886433888 - 0 ($31,017,000.00) Equity, (File 333-115325 - May. 10) (BR. 07) S-3 XM SATELLITE RADIO HOLDINGS INC, 1500 ECKINGTON PL NE, WASHINGTON, DC, 20002, 2023804000 - 10,000,000 ($240,400,000.00) Equity, (File 333-115326 - May. 10) (BR. 37) S-4 UNITEDHEALTH GROUP INC, UNITEDHEALTH GROUP CENTER, 9900 BREN ROAD EAST, MINNEAPOLIS, MN, 55343, 9529361300 - 57,687,405 ($3,481,934,495.00) Equity, (File 333-115327 - May. 10) (BR. 01) S-1 PeopleSupport, Inc., 1100 GLENDON AVENUE, SUITE 1250, LOS ANGELES, CA, 90024, 310-824-6200 - 0 ($86,250,000.00) Equity, (File 333-115328 - May. 10) (BR. 08) S-3 ALLIED WASTE INDUSTRIES INC, 15880 N. GREENWAY-HAYDEN LOOP, SUITE 100, SCOTTSDALE, AZ, 85260, 4806272700 - 1,700,000,000 ($1,700,000,000.00) Other, (File 333-115329 - May. 10) (BR. 06) F-10 PRECISION DRILLING CORP, 4032644882 - 1,000,000,000 ($1,000,000,000.00) Debt Convertible into Equity, (File 333-115330 - May. 10) (BR. 04) S-1 RIGHTNOW TECHNOLOGIES INC, 77 DISCOVERY DR, BOZEMAN, MT, 59718, 0 ($60,000,000.00) Equity, (File 333-115331 - May. 10) (BR. 03) SB-2 NEXT INC/TN, 7625 HAMILTON PARK DRIVE, SUITE 12, CHATTANOOGA, TN, 37421, 423 296 8213 - 2,100,000 ($3,360,000.00) Equity, (File 333-115332 - May. 10) (BR. 37) S-8 BARNES GROUP INC, 123 MAIN ST, BRISTOL, CT, 06010, 8605837070 - 950,000 ($25,536,000.00) Equity, (File 333-115333 - May. 10) (BR. 06) S-8 AMERICANA PUBLISHING INC, 303 SAN MATEO NE, SUITE 104A, ALBUQUERQUE, NM, 87108, 5052656121 - 50,000,000 ($800,000.00) Asset-Backed Securities, (File 333-115334 - May. 10) (BR. 05) S-8 MCMORAN EXPLORATION CO /DE/, 1615 POYDRAS ST, NEW ORLEANS, LA, 70112, 5045824000 - 175,000 ($2,629,608.60) Equity, (File 333-115335 - May. 10) (BR. 04) F-10 PETROFUND ENERGY TRUST, SUITE 600, 444 - 7TH AVENUE SW, CALGARY, A0, T2P 0X8, 403-218-8625 - 5,866,475 ($68,487,810.00) Equity, (File 333-115336 - May. 10) (BR. 04) S-8 TRW AUTOMOTIVE HOLDINGS CORP, 0 ($194,750,000.00) Equity, (File 333-115337 - May. 10) (BR. 05) S-8 TRW AUTOMOTIVE HOLDINGS CORP, 0 ($326,867,426.25) Equity, (File 333-115338 - May. 10) (BR. 05) S-8 FORD MOTOR CO, ONE AMERICAN ROAD, DEARBORN, MI, 48126, 3133223000 - 85,000,000 ($1,289,025,000.00) Equity, (File 333-115339 - May. 10) (BR. 05) S-8 FORD MOTOR CO, ONE AMERICAN ROAD, DEARBORN, MI, 48126, 3133223000 - 0 ($22,048,437.43) Equity, (File 333-115340 - May. 10) (BR. 05) S-1 RURAL LEC ACQUISITION LLC, 0 ($190,000,000.00) Other, (File 333-115341 - May. 10) (BR. ) S-8 KOPIN CORP, 695 MYLES STANDISH BLVD, TAUNTON, MA, 02780, 5088246696 - 0 ($7,545,000.00) Equity, (File 333-115342 - May. 10) (BR. 36) SB-2 PROJECT GROUP INC, 1770 ST. JAMES PLACE, -, HOUSTON, TX, 77056, 7136221100 - 36,225,000 ($5,977,125.00) Equity, (File 333-115343 - May. 10) (BR. 08) S-4 Huntsman Advanced Materials LLC, 500 HUNTSMAN WAY, SALT LAKE CITY, UT, 84108, 801-584-5700 - 0 ($350,000,000.00) Other, (File 333-115344 - May. 10) (BR. ) S-3 INPUT OUTPUT INC, 11104 W AIRPORT BLVD, SUITE 200, STAFFORD, TX, 77477, 2819333339 - 17,600,000 ($133,408,000.00) Equity, (File 333-115345 - May. 10) (BR. 36) S-8 ZKID NETWORK CO, 445 WEST ERIE STREET, SUITE 106B, CHICAGO, IL, 60610, 3126540733 - 0 ($75,000.00) Equity, (File 333-115346 - May. 10) (BR. 09) S-8 KIMBERLY CLARK CORP, P O BOX 619100, DFW AIRPORT STATION, DALLAS, TX, 75261-9100, 9722811200 - 20,000,000 ($1,305,000,000.00) Equity, (File 333-115347 - May. 10) (BR. 04) S-8 WORONOCO BANCORP INC, 31 COURT STREET, C/O WORONOCO SAVINGS BANK, WESTFIELD, MA, 01085, 4135689141 - 70,000 ($2,268,000.00) Equity, (File 333-115348 - May. 10) (BR. 07) S-8 CADENCE DESIGN SYSTEMS INC, 2655 SEELY ROAD BLDG 5, SAN JOSE, CA, 95134, 4089431234 - 0 ($35,978.00) Equity, (File 333-115349 - May. 10) (BR. 03) S-8 FORTUNE BRANDS INC, 300 TOWER PARKWAY, LINCOLNSHIRE, IL, 60069, 2036985000 - 12,000,000 ($908,880,000.00) Equity, (File 333-115350 - May. 10) (BR. 06) S-8 CADENCE DESIGN SYSTEMS INC, 2655 SEELY ROAD BLDG 5, SAN JOSE, CA, 95134, 4089431234 - 0 ($237,790.00) Equity, (File 333-115351 - May. 10) (BR. 03) S-3 FPIC INSURANCE GROUP INC, 225 WATER ST, STE 1400, JACKSONVILLE, FL, 32202, 9043545910 - 0 ($100,000,000.00) Other, (File 333-115352 - May. 10) (BR. 01) S-1 BEACON FINANCIAL FUTURES FUND LTD, C/O BEACON MANAGEMENT CORP USA, 47 HULFISH ST, PRINCETON, NJ, 08542, 6099245395 - 0 ($100,000,000.00) Other, (File 333-115353 - May. 10) (BR. ) S-3 MIDLAND CO, 7000 MIDLAND BLVD, N/A, AMELIA, OH, 45102-2607, 5139437100 - 1,600,000 ($42,368,000.00) Equity, (File 333-115354 - May. 10) (BR. 01) S-3 MIDLAND CO, 7000 MIDLAND BLVD, N/A, AMELIA, OH, 45102-2607, 5139437100 - 50,000 ($1,324,000.00) Equity, (File 333-115355 - May. 10) (BR. 01) S-8 SCP POOL CORP, 109 NORTHPARK BLVD, 4TH FLOOR, COVINGTON, LA, 70433-5001, 9858925521 - 750,000 ($30,187,500.00) Equity, (File 333-115356 - May. 10) (BR. 02) S-8 LOCKHEED MARTIN CORP, 6801 ROCKLEDGE DR, BETHESDA, MD, 20817, 3018976000 - 0 ($663,100,000.00) Equity, (File 333-115357 - May. 10) (BR. 05) S-4 PETRO STOPPING CENTERS L P, 6080 SURETY DR, EL PASO, TX, 79905, 9157794711 - 0 ($225,000,000.00) Non-Convertible Debt, (File 333-115358 - May. 10) (BR. 02) S-8 CITIZENS FIRST CORP, 1805 CAMPBELL LANE, BOWLING GREEN, KY, 42104, 2703930700 - 160,000 ($2,220,000.00) Equity, (File 333-115359 - May. 10) (BR. 07) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. Item 10. Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics. Item 11. Temporary Suspension of Trading Under Registrant's Employee Benefit Plans. Item 12. Results of Operations and Financial Condition. The following companies have filed 8-K reports for the date indicated and/or amendments to 8-K reports previously filed, responding to the item(s) of the form specified. 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE 1 2 3 4 5 6 7 8 9 10 11 12 13 DATE COMMENT ------------------------------------------------------------------------------------------------ 4 KIDS ENTERTAINMENT INC NY X X 03/31/04 ABATIX CORP DE X 05/06/04 ADDVANTAGE TECHNOLOGIES GROUP INC OK X X X 05/04/04 AIRNET COMMUNICATIONS CORP DE X X 05/04/04 ALLEGHENY ENERGY INC MD X 05/10/04 ALLEGHENY TECHNOLOGIES INC DE X X 05/07/04 ALLIANT TECHSYSTEMS INC DE X X 05/05/04 ALLIED WASTE INDUSTRIES INC DE X X 05/10/04 ALTUS EXPLORATIONS INC NV X X 12/05/03 AMERIANA BANCORP IN X X 05/07/04 AMERICAN FINANCIAL REALTY TRUST X 05/10/04 AMERICANA PUBLISHING INC CO X 05/10/04 ANALEX CORP NY X X X 05/07/04 ARADIGM CORP CA X X 05/10/04 ARDEN GROUP INC DE X 05/10/04 ARMOR HOLDINGS INC DE X X 05/10/04 ASHFORD HOSPITALITY TRUST INC MD X 05/06/04 ASSET BACKED FUNDING CORP C BASS MOR DE X X 04/25/04 ASSET-BACKED CERTIFICATES SERIES 2004 DE X 04/26/04 AMEND ASSOCIATED MATERIALS INC DE X X 05/10/04 ASSOCIATED MATERIALS INC DE X X 05/10/04 ASTORIA FINANCIAL CORP DE X X 05/10/04 BALLY TOTAL FITNESS HOLDING CORP DE X X 05/10/04 BEST BUY CO INC MN X X 05/03/04 BF ACQUISITION GROUP I INC FL X 05/07/04 BFC FINANCIAL CORP FL X X 05/07/04 BIOTRANSPLANT INC DE X X 04/26/04 BLUE RIDGE REAL ESTATE CO PA X X 03/10/04 AMEND BRISTOL MYERS SQUIBB CO DE X X 04/27/04 BRITESMILE INC UT X X 05/10/04 BROADBAND WIRELESS INTERNATIONAL CORP NV X X 05/06/04 CAESARS ENTERTAINMENT INC DE X X 05/07/04 CALLON PETROLEUM CO DE X X 05/06/04 CAPITAL AUTOMOTIVE REIT MD X 05/07/04 CAPITAL ENVIRONMENTAL RESOURCE INC A6 X X 04/30/04 CAPITAL ONE AUTO RECEIVABLES LLC DE X X 05/07/04 CAROLINA NATIONAL CORP SC X X 05/03/03 CBD MEDIA LLC DE X X 05/10/04 CENTRA FINANCIAL HOLDINGS INC WV X X 05/10/04 CERES GROUP INC DE X X X 05/05/04 CHARTER COMMUNICATIONS INC /MO/ DE X X 03/31/04 CHARTER ONE FINANCIAL INC DE X X 05/04/04 CHINA NETTV HOLDINGS INC NV X X 05/06/04 CHINAWE COM INC CA X 05/07/04 CHIQUITA BRANDS INTERNATIONAL INC NJ X 05/10/04 CHURCHILL DOWNS INC KY X X 12/31/03 CIROND CORP NV X X 05/10/04 CITIGROUP INC DE X X 05/10/04 CITIGROUP MORTGAGE LOAN TRUST SERIES X X 04/25/04 CLAYTON WILLIAMS ENERGY INC /DE DE X X 05/04/04 CLEAR CHANNEL COMMUNICATIONS INC TX X X 05/10/04 COHERENT INC DE X X 05/05/04 COMMERCIAL METALS CO DE X 05/10/04 COMMERCIAL NATIONAL FINANCIAL CORP /M MI X X 05/06/04 COMMUNITY BANCORP /VT VT X X 05/07/04 COMPETITIVE TECHNOLOGIES INC DE X X 05/03/04 CONAGRA FOODS INC /DE/ DE X X 05/07/04 CONGOLEUM CORP DE X 05/10/04 CONSUMER PORTFOLIO SERVICES INC CA X X 05/03/04 CORPORATE ASSET BACKED CORP DE X 05/10/04 CORTEX PHARMACEUTICALS INC/DE/ DE X X 05/10/04 CRAY INC WA X X 04/01/04 AMEND CREDIT & ASSET REP VEHICLE CORP ALLST DE X 05/01/04 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X X 05/10/04 CROWN MEDIA HOLDINGS INC DE X X 05/10/04 CRYOLIFE INC FL X X 05/10/04 CUBIST PHARMACEUTICALS INC DE X X 05/06/04 CUMULUS MEDIA INC DE X X 05/03/04 CWMBS INC DE X X 01/30/04 DELTA PETROLEUM CORP/CO CO X X 04/23/04 DEUTSCHE MORTGAGE SECURITIES INC X X 05/10/04 DIAMOND OFFSHORE DRILLING INC DE X X 05/10/04 DIRECT GENERAL CORP X 05/10/04 DISCOVERY LABORATORIES INC /DE/ DE X X 05/06/04 DOLLAR GENERAL CORP TN X X 05/10/04 DREW INDUSTRIES INC DE X X 05/10/04 DREYERS GRAND ICE CREAM HOLDINGS INC DE X X 05/07/04 DUCOMMUN INC /DE/ DE X 05/10/04 DUNE ENERGY INC DE X 05/10/04 DUTCHFORK BANCSHARES INC DE X X 05/07/04 DYNATRONICS CORP UT X X 05/06/04 DYNAVAX TECHNOLOGIES CORP DE X X 05/04/04 ELECTRONIC CLEARING HOUSE INC NV X X 05/10/04 ELITE PHARMACEUTICALS INC /DE/ DE X X 05/10/04 ELOYALTY CORP DE X X 05/10/04 EMISPHERE TECHNOLOGIES INC DE X X 05/06/04 ENCORE WIRE CORP /DE/ DE X X 05/10/04 ENERGY PRODUCERS INC NV X 12/01/03 AMEND EPIMMUNE INC DE X 05/10/04 ESPEED INC DE X 05/10/04 EXPEDITORS INTERNATIONAL OF WASHINGTO WA X 05/06/04 EXPEDITORS INTERNATIONAL OF WASHINGTO WA X 05/07/04 FFLC BANCORP INC DE X 05/10/04 FIRST BANCTRUST CORP DE X X 05/07/04 FIRST FEDERAL BANCORP INC/OH/ OH X X 04/21/04 FIVE STAR QUALITY CARE INC X 05/10/04 FLEETWOOD ENTERPRISES INC/DE/ DE X 05/05/04 FLORIDAFIRST BANCORP INC FL X X 05/07/04 FOOTSTAR INC DE X X 05/07/04 FOSSIL INC DE X X 05/10/04 FPIC INSURANCE GROUP INC FL X X 05/10/04 GABLES RESIDENTIAL TRUST MD X X 05/10/04 GALYANS TRADING CO INC IN X 05/10/04 GENELABS TECHNOLOGIES INC /CA CA X X 05/10/04 GENERAL COMMUNICATION INC AK X X 05/07/04 AMEND GEORGIA PACIFIC CORP GA X X 05/10/04 GLACIER WATER SERVICES INC DE X 05/10/04 GOLDEN TELECOM INC DE X X 05/10/04 GOLFSMITH INTERNATIONAL HOLDINGS INC DE X X 05/06/04 GRAFTECH INTERNATIONAL LTD DE X 05/10/04 GRANITE CONSTRUCTION INC DE X X 05/04/04 GREENPOINT MORTGAGE SECURITIES LLC DE X X 04/26/04 GREY GLOBAL GROUP INC DE X X X 05/05/04 GUILFORD PHARMACEUTICALS INC DE X 05/10/04 GULFWEST ENERGY INC TX X 04/29/04 HAIGHTS CROSS COMMUNICATIONS INC DE X X 05/10/04 HAIGHTS CROSS COMMUNICATIONS INC DE X X 04/15/04 AMEND HAMMONS JOHN Q HOTELS INC DE X X 05/10/04 HAMMONS JOHN Q HOTELS LP DE X X 05/10/04 HARRIS CORP /DE/ DE X X 05/10/04 HAWK CORP DE X X 05/03/04 HEALTH FITNESS CORP /MN/ MN X X 05/10/04 HICKOK INC OH X 03/31/04 HILLENBRAND INDUSTRIES INC IN X 05/06/04 HOLLINGER INTERNATIONAL INC DE X X 05/07/04 HOMESTAR MORTGAGE ACCEPTANCE CORP DE X X 05/10/04 HOMESTORE INC DE X 05/06/04 AMEND HOSPIRA INC DE X 05/10/04 HRPT PROPERTIES TRUST MD X X 05/06/04 ID SYSTEMS INC DE X X 04/28/04 IESI CORP DE X X 05/10/04 IMC GLOBAL INC DE X X 05/04/04 IMPAC MORTGAGE HOLDINGS INC MD X X 05/07/04 INFORTE CORP DE X 03/12/04 AMEND INKINE PHARMACEUTICAL CO INC NY X X 03/31/04 INNOTRAC CORP GA X X 05/10/04 INTERDIGITAL COMMUNICATIONS CORP PA X X 05/10/04 INVESTMENT TECHNOLOGY GROUP INC DE X 05/10/04 JO-ANN STORES INC OH X 05/10/04 JUPITERMEDIA CORP DE X X 04/01/04 AMEND KCS ENERGY INC DE X X 05/05/04 KIWA BIO-TECH PRODUCTS GROUP CORP UT X X 05/05/04 LANDMARK BANCORP INC DE X X 05/10/04 AMEND LCC INTERNATIONAL INC DE X 05/10/04 LEHMAN ABS CORP DE X 05/10/04 LIBERTY MEDIA CORP /DE/ DE X 05/10/04 LIFE PARTNERS HOLDINGS INC TX X 05/10/04 LIFE SCIENCES INC DE X X X 03/19/04 LIN TV CORP DE X 05/10/04 LIPIDVIRO TECH INC NV X X 05/10/04 LOWRANCE ELECTRONICS INC DE X X 05/10/04 M & F WORLDWIDE CORP DE X 05/10/04 MAINE & MARITIMES CORP X 05/10/04 MARTIN MIDSTREAM PARTNERS LP DE X X 05/10/04 MASTR ASSET SECURITIZATION TRUST 2004 DE X 05/10/04 MAUI LAND & PINEAPPLE CO INC HI X X 05/07/04 MCCLATCHY CO DE X 05/10/04 MCDERMOTT INTERNATIONAL INC R1 X 05/10/04 MEDIS TECHNOLOGIES LTD DE X 05/10/04 MERIT MEDICAL SYSTEMS INC UT X 05/07/04 METRIS COMPANIES INC DE X 05/07/04 METROCALL HOLDINGS INC DE X X 05/10/04 METROPCS INC X X 05/07/04 MICROTEK MEDICAL HOLDINGS INC GA X 05/10/04 MINGHUA GROUP INTERNATIONAL HOLDINGS NY X 05/10/04 MOONEY AEROSPACE GROUP LTD DE X X 05/03/04 MORTGAGE ASSET SEC TRANSACTION INC MA DE X 05/10/04 MOSCOW CABLECOM CORP DE X 02/24/04 AMEND MPAC CORP NV X X 05/10/03 MSX INTERNATIONAL INC DE X X 05/06/04 NATIONAL MEDICAL HEALTH CARD SYSTEMS NY X 05/10/04 NATIONAL WESTERN LIFE INSURANCE CO CO X X 05/10/04 NEOPHARM INC DE X X 05/10/04 NETGEAR INC DE X X 05/05/04 NEUROBIOLOGICAL TECHNOLOGIES INC /CA/ DE X X 05/10/04 NEUTRON ENTERPRISES INC X X X 02/03/04 NEW WORLD PASTA CO DE X X 05/10/04 NEW YORK COMMUNITY BANCORP INC DE X X 05/09/04 NEW YORK COMMUNITY BANCORP INC DE X X 05/10/04 NITTANY FINANCIAL CORP PA X X 05/07/04 NMS COMMUNICATIONS CORP DE X 05/10/04 NOBLE ENERGY INC DE X X 01/30/04 NTS PROPERTIES III GA X X 05/06/04 NTS PROPERTIES IV KY X X 05/06/04 NTS PROPERTIES V MD X X 05/06/04 NTS PROPERTIES VI MD X X 05/06/04 NTS PROPERTIES VII FL X X 05/06/04 NUVELO INC DE X 05/06/04 OAK HILL FINANCIAL INC OH X X 05/10/04 OAK RIDGE MICRO-ENERGY INC CO X 04/30/04 AMEND OHIO CASUALTY CORP OH X 05/10/04 OMNI MEDICAL HOLDINGS INC UT X X 05/30/03 OPENTV CORP X 05/10/04 OPTION CARE INC/DE DE X X 05/04/04 OPTION CARE INC/DE DE X X 05/04/04 OVERSTOCK COM INC UT X 05/07/04 OVERSTOCK COM INC UT X 05/07/04 PACIFIC CMA INC CO X X 05/07/04 PACIFIC SUNWEAR OF CALIFORNIA INC CA X 05/10/04 PALMETTO BANCSHARES INC SC X X 05/04/04 PALMETTO REAL ESTATE TRUST SC X 05/05/04 PATRIOT TRANSPORTATION HOLDING INC FL X X 05/07/04 PENN OCTANE CORP DE X X 05/05/04 PETMED EXPRESS INC FL X X X 05/10/04 PETROLEUM HELICOPTERS INC LA X X 05/10/04 PFSWEB INC DE X 05/10/04 POLYCOM INC DE X 05/05/04 PORTEC RAIL PRODUCTS INC WV X X 05/07/04 PRICE LEGACY CORP MD X X 05/06/04 PRIMEDIA INC DE X 05/10/04 PROASSURANCE CORP DE X X 05/10/04 PROVIDENT FINANCIAL HOLDINGS INC DE X X 05/10/04 Q COMM INTERNATIONAL INC UT X X 05/06/04 RAE SYSTEMS INC DE X X X 05/03/04 RAYOVAC CORP WI X X 05/10/04 REALITY WIRELESS NETWORKS INC NV X X 04/21/04 AMEND REDWOOD TRUST INC MD X X 05/05/04 RIGEL PHARMACEUTICALS INC DE X 05/04/04 RITA MEDICAL SYSTEMS INC DE X 05/10/04 ROCKWELL MEDICAL TECHNOLOGIES INC MI X 05/10/04 RURAL CELLULAR CORP MN X X 05/10/04 SCANSOFT INC DE X X 05/10/04 SCIENTIFIC INDUSTRIES INC DE X 05/05/04 SCP POOL CORP DE X X 05/07/04 SEA CONTAINERS LTD /NY/ X X 05/07/04 SENETEK PLC /ENG/ X X 05/10/04 SERVICE CORPORATION INTERNATIONAL TX X 05/10/04 SLM FUNDING LLC DE X X 05/05/04 SOTHEBYS HOLDINGS INC MI X X 05/10/04 SOUTHERN STAR CENTRAL CORP DE X X 05/10/04 SPORTS RESORTS INTERNATIONAL INC MI X X 05/06/04 STEEL DYNAMICS INC IN X 05/10/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 04/26/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 04/26/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 04/26/04 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 04/26/04 SUMMUS INC USA FL X X 05/10/04 SUNSET FINANCIAL RESOURCES INC X X 05/07/04 SUNTRUST BANKS INC GA X X 05/10/04 SUREWEST COMMUNICATIONS CA X X 03/31/04 SYKES ENTERPRISES INC FL X X 05/10/04 SYNAGRO TECHNOLOGIES INC DE X X 05/10/04 THERMADYNE HOLDINGS CORP /DE DE X X 05/10/04 TIME AMERICA INC NV X X 04/29/04 TRITON PCS HOLDINGS INC X X 05/10/04 UIL HOLDINGS CORP CT X 05/10/04 UNITED HERITAGE CORP UT X X 05/04/04 UNITEDGLOBALCOM INC DE X X 05/10/04 UTEK CORP X X 05/10/04 VALERO ENERGY CORP/TX DE X 03/05/04 AMEND VALHI INC /DE/ DE X X 05/10/04 VALUEVISION MEDIA INC MN X X 05/10/04 VANGUARD HEALTH SYSTEMS INC DE X X 03/31/04 VCA ANTECH INC DE X X 05/10/04 VECTREN CORP IN X 05/07/04 VENDINGDATA CORP NV X X 05/03/04 VENTAS INC DE X X 05/10/04 VERTEX PHARMACEUTICALS INC / MA MA X 05/06/04 VERTICALNET INC PA X X 03/31/04 VESTA INSURANCE GROUP INC DE X X 05/10/04 VIAD CORP DE X X 05/10/04 VITALSTREAM HOLDINGS INC NV X 03/31/04 VOYAGER ONE INC NV X X 04/30/04 WELLS REAL ESTATE FUND III L P GA X X 04/29/04 WELLS REAL ESTATE FUND IV L P GA X X 04/29/04 WELLS REAL ESTATE FUND V L P GA X X 04/29/04 WELLS REAL ESTATE FUND VI L P GA X X 04/29/04 WELLS REAL ESTATE FUND VII L P GA X X 04/29/04 WELLS REAL ESTATE FUND VIII LP GA X X 04/29/04 WESCO FINANCIAL CORP CA X 05/08/04 WESTAFF INC DE X 05/06/04 WESTAR ENERGY INC /KS KS X X 05/10/04 WESTAR ENERGY INC /KS KS X X 05/10/04 AMEND WESTCOAST HOSPITALITY CORP WA X X 03/31/03 WILLIAMS COMPANIES INC DE X X 05/10/04 XTEN NETWORKS, INC NV X X X X 04/30/04 YOUNG BROADCASTING INC /DE/ DE X 05/10/04 ZONAGEN INC 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