SEC NEWS DIGEST Issue 2004-102 May 26, 2004 COMMISSION ANNOUNCEMENTS COMMISSION MEETINGS Following is a schedule of Commission meetings, which will be conducted under provisions of the Government in the Sunshine Act. Meetings will be scheduled according to the requirements of agenda items under consideration. Open meetings will be held in the William O. Douglas Room, Room 1C30, at the Commission's headquarters building, 450 Fifth Street, N.W., Washington, D.C. Visitors are welcome at all open meetings, insofar as space is available. Persons wishing to photograph or videotape Commission meetings must obtain permission in advance from the Secretary of the Commission. Persons wishing to tape record a Commission meeting should notify the Secretary's office 48 hours in advance of the meeting. Any member of the public who requires auxiliary aids such as a sign language interpreter or material on tape to attend a public meeting should contact Rochelle Franks, Office of Administrative and Personnel Management, to make arrangements. Ms. Franks can be reached at TTY number (202) 942-9558. If you are calling from a non-TTY number, please call the Relay Service at 1-800-877-8339. OPEN MEETING - WEDNESDAY, JUNE 2, 2004 - 10:00 A.M. The subject matter of the open meeting scheduled for Wednesday, June 2, 2004, will be: 1. The Commission will consider whether to propose new Regulation B, which, among other things, would redesignate and amend definitions and exemptions relating to the exceptions for banks from the definition of "broker" in the Securities Exchange Act of 1934 adopted by the Commission on an interim final basis in 2001 and provide additional exemptions for banks from this definition. For further information, please contact Joseph Corcoran (202) 942- 0756 or Brice Prince at (202) 942-0759. 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. DORIS KEARNS GOODWIN TO SPEAK AT SEC HISTORICAL SOCIETY ANNUAL MEETING Pulitzer Prize winning author Doris Kearns Goodwin will be keynote speaker at the SEC Historical Society's Annual Meeting, on Thursday, June 3, 2004, from 5:00 p.m. to 7:00 p.m. EDT. The meeting, to be broadcast live on www.sechistorical.org beginning at 5:30 p.m., will be in the William O. Douglas Room at the U.S. Securities and Exchange Commission (SEC), 450 Fifth St. N.W., Washington, D.C. Members of the Society and the current Commission and staff may attend. Author of The Fitzgeralds and the Kennedys, Mrs. Goodwin is developing original material for her remarks. Joseph P. Kennedy was the first Chairman (1934 - 1935) of SEC, appointed by President Franklin D. Roosevelt. Doris Kearns Goodwin is a commentator for NBC, and a consultant for PBS documentaries on Lyndon B. Johnson, the Kennedy Family, Franklin Roosevelt, and Ken Burns' The History of Baseball. She is the author of Lyndon Johnson & The American Dream and, in 1987, published The Fitzgeralds and the Kennedys, a New York Times Bestseller. Her next book, No Ordinary Time: Franklin and Eleanor Roosevelt: The American Home Front During World War II, was awarded the Pulitzer Prize, the Harold Washington Literary Award, the New England Bookseller Association Award, the Ambassador Book Award, and the Washington Monthly Book Award. Her Wait Till Next Year: A Memoir, published in 1997, is about growing up in the 1950's in love with the Brooklyn Dodgers. Mrs. Goodwin received her B.A. from Colby College, where she graduated Magna Cum Laude. While at Colby, she was inducted into Phi Beta Kappa, the international honor society. She received her Ph.D. in Government from Harvard University, where she taught Government including a course on the American Presidency. Following her tenure at Harvard, Mrs. Goodwin served as an assistant to Lyndon Johnson in his last year in the White House. The SEC Historical Society is a non-profit organization, independent of the SEC. Its mission is to preserve and share, through its virtual museum at www.sechistorical.org, historical documents illustrating the history of the SEC and securities markets. Its collection includes oral histories, photos, donated papers, publications and memoranda. The Society also hosts on-line educational programs that are preserved in its museum. This year, the Society is commemorating the 70th anniversary of the SEC. Contacts: Mary McCue Carla Rosati McCue, Inc. SEC Historical Society 202-543-3152 202-585-6405 Mccuem@aol.com c.rosati@sechistorical.org DIRECTOR OF THE SEC OFFICE OF INTERNATIONAL AFFAIRS AND THE SECRETARY-GENERAL OF THE COMMITTEE OF EUROPEAN SECURITIES REGULATORS ANNOUNCE ENHANCED COOPERATION AND COLLABORATION The Director of the SEC's Office of International Affairs and the Secretary General of the Committee of European Securities Regulators (CESR) today announced their intention to publish terms of reference for enhanced cooperation and collaboration between the SEC and CESR at the next CESR plenary meeting, to be held on June 4, 2004. The overall goals of the cooperation are to identify emerging risks in the US and EU securities markets, and to engage in early discussions of potential regulatory initiatives in the interest of promoting convergence where possible. This initiative was first announced by SEC Chairman William H. Donaldson in a speech in Brussels, Belgium, last January. Regarding the enhanced relationship, Ethiopis Tafara, Director of the SEC's Office of International Affairs, commented, "The enhanced SEC-CESR relationship recognizes the increasing need for greater collaboration among the SEC and EU securities regulators. We operate in a world where securities markets are global, but securities regulators are national. By meeting on a regular basis, the SEC and CESR will be able to identify areas for potential future regulation in the interest of promoting converged approaches. In addition, by meeting to share our expertise about securities markets, we will be better positioned to anticipate and address potential regulatory problems." The Secretary General of CESR, Fabrice Demarigny, noted that, "Formalizing a dialogue between the SEC and CESR is particularly important given the interdependency between our markets and the critical need to create secure financial markets which foster transatlantic business. A forward-looking dialogue on shared priorities, regulatory developments and practical initiatives to explore market developments which raise concerns will help us develop converging solutions which are both effective and timely." The SEC-CESR cooperative framework will complement other multilateral efforts to collaborate with respect to securities regulation, including work carried out in the International Organization of Securities Commissions, the Council of Securities Regulators of the Americas, the Financial Action Task Force, and the US-EU Financial Markets Regulatory Dialogue. A press conference will take place in Amsterdam on June 4, 2004, at the Hotel The Grand (Oudezijds, Voorburgwal 197, 1012 EX Amsterdam) between 1:00 p.m. and 2:00 p.m. at which CESR Chairman Arthur Docters Van Leeuwen and SEC Commissioner Roel C. Campos will present the terms of reference. To register, please email secretariat@cesr-eu.org by 12:00 noon Continental European Time on Wednesday, June 2, 2004. (Press Rel. 2004-70) SEC ADOPTS RULES ON BREAKPOINT DISCLOSURE AND ADVISER ETHICS CODES, PROPOSES TRANSFER AGENT RULE The Securities and Exchange Commission today voted to adopt form amendments regarding disclosure requirements for mutual funds concerning discounts on front-end sales loads and a new rule as well as amendments to rules and forms dealing with investment adviser codes of ethics, The Commission also voted to propose for comment a new rule regarding transfer agent operations. 1. Enhanced Disclosure of Mutual Fund Breakpoint Discounts The Commission voted to adopt amendments that will require a mutual fund to provide enhanced disclosure regarding breakpoint discounts on front- end sales loads. This enhanced disclosure is intended to assist investors in understanding the breakpoint opportunities available to them. Some mutual funds with a front-end sales load provide discounts for larger investments. The investment levels required to obtain a reduced sales load are commonly referred to as "breakpoints." In late 2002, the staffs of the Commission and NASD identified concerns regarding the extent to which mutual fund investors were receiving breakpoint discounts. As a result, the Commission and NASD launched a multifaceted action plan to address these concerns, including an examination sweep with the New York Stock Exchange of 43 broker-dealers that sell front-end sales load mutual funds and the formation of the Joint NASD/Industry Task Force on Breakpoints to recommend ways in which the mutual fund and broker-dealer industries could prevent breakpoint problems in the future. As a result of the examination sweep and a report by the Task Force, the Commission is aggressively attacking industry failures to deliver breakpoint discounts through both enforcement actions and regulatory initiatives. The Commission and NASD recently announced enforcement and disciplinary actions against 15 brokerage firms for failure to deliver mutual fund breakpoint discounts during 2001 and 2002. The firms agreed to compensate customers for the overcharges, pay fines that total over $21.5 million, and undertake other corrective measures. The amendments will require enhanced disclosure by mutual funds regarding breakpoints, as recommended by the Task Force. The amendments will ú require a mutual fund to provide a brief description in its prospectus of arrangements that result in sales load breakpoints, including a summary of eligibility requirements, with more detailed information permitted to be in the statement of additional information; ú require a mutual fund to describe in its prospectus the methods used to value accounts in order to determine whether a shareholder has met sales load breakpoints; ú require a mutual fund to state in its prospectus, if applicable, that in order to obtain a breakpoint, it may be necessary for a shareholder to provide information and records, such as account statements, to a mutual fund or financial intermediary; and ú require a mutual fund to state in its prospectus whether it makes available on its Web site information regarding its breakpoints. Investors can learn more about reduced front-end sales loads by going to http://www.sec.gov/answers/breakpt.htm and http://www.nasd.com/Investor/Choices/breakpoints_brochure.htm. Investors can access fund expense calculators at http://www.sec.gov/investor/tools/mfcc/mfcc-int.htm and http://www.nasdr.com/fundcalc/expense_analyzers.asp. Investors who believe that they have not received breakpoint discounts to which they were entitled should first contact their brokers and ask that the discount be applied. If a broker does not correct the account or provide a satisfactory explanation, the investor should write a letter to the firm's compliance department and ask for a written response. If that response is not satisfactory, the investor can file a complaint with the SEC online at http://www.sec.gov/complaint.shtml or with NASD at http://www.nasdr.com/complaints_file.asp. Information about recent enforcement and disciplinary actions by the SEC and NASD against brokerage firms for failure to deliver mutual fund breakpoint discounts is available at http://www.sec.gov/news/press/2004- 17.htm. The examination sweep report "Joint SEC/NASD/NYSE Report of Examinations of Broker-Dealers Regarding Discounts on Front-End Sales Charges on Mutual Funds" is available at http://www.sec.gov/news/studies/breakpointrep.htm. A copy of the Joint NASD/Industry Task Force on Breakpoints report can be found at http://www.nasdr.com/breakpoints_report.asp. An NASD status report regarding the Task Force's recommendations is available at http://www.nasdr.com/breakpoints_status.asp. Funds must provide the disclosure required by the amendments starting Sept. 1, 2004. 2. INVESTMENT ADVISER CODES OF ETHICS The Commission also voted to adopt a new Rule 204A-1 under the Investment Advisers Act and related amendments to Advisers Act Rule 204- 2, Advisers Act Form ADV, and Rule 17j-1 under the Investment Company Act. New Rule 204A-1 would require registered investment advisers to adopt and enforce codes of ethics applicable to their supervised persons. The new rule is designed to prevent fraud by reinforcing the fiduciary principles that must govern the conduct of advisory firms and their personnel. An adviser's code of ethics will have to include certain minimum provisions. ú Standards of Business Conduct. The code will be required to establish standards of conduct that are expected of the adviser's supervised persons and that reflect the adviser's fiduciary duties. Supervised persons will have to acknowledge, in writing, receipt of a copy of the code of ethics and any amendments. ú Compliance with Federal Securities Laws. An adviser's code of ethics will have to require the adviser's supervised persons to comply with applicable federal securities laws. ú Personal Securities Reporting. An adviser's code of ethics will have to require certain supervised persons called access persons to report their personal securities holdings and transactions, including transactions in mutual funds advised by the adviser or an affiliate. ú Pre-Approval of Certain Transactions. The code of ethics will have to require access persons to pre-clear any personal investments in initial public offerings and limited offerings. ú Reporting of Code Violations. The code of ethics will have to require supervised persons to report, promptly, any violations of the adviser's code of ethics to the firm's chief compliance officer or to other designated persons. The compliance date for these provisions is Jan. 7, 2005. 3. TRANSFER AGENT RULE PROPOSAL The Commission approved publication for comment of proposed new Rule 17Ad-20 that would prohibit registered transfer agents from transferring any equity security registered under Section 12 of the Securities Exchange Act of 1934 or any equity security of an issuer reporting under Section 15(d) of the Securities Exchange Act of 1934 where the transfer of such security to or from a securities intermediary is limited or prohibited. A securities intermediary is an entity that in the ordinary course of its business maintains securities accounts for others. They include entities such as registered clearing agencies acting as securities depositories (for example, The Depository Trust Company), broker-dealers, and banks. The Commission also decided to propose that the rule take effect 90 days after the date of Commission adoption in order to allow issuers whose securities are restricted in a manner prohibited by the rule sufficient time to obtain any necessary changes to their bylaws or charters to remove the restrictions. Comments concerning the rule proposal should be submitted to the Commission within 30 days of its publication in the Federal Register. (Press Rel. 2004-71) JEANETTE LEWIS NAMED ASSOCIATE REGIONAL DIRECTOR FOR EXAMINATIONS IN THE SEC'S MIDWEST REGIONAL OFFICE The Commission announced today the selection of Jeannette L. Lewis as Associate Regional Director for Examinations in the Commission's Midwest Regional Office (MRO). Ms. Lewis began her employment with the MRO in 1988 as a staff attorney in the MRO's Enforcement group. She was promoted to Branch Chief and then Assistant Director in Enforcement before she assumed her current position in 1999 as Senior Special Counsel on the examination side of the Regional Office. In her new position, Ms. Lewis will direct a staff of accountants and examiners that conduct inspections of investment advisers, investment companies and transfer agents throughout the Midwest. While serving as an attorney and manager in the MRO's Enforcement program, Ms. Lewis was responsible for the filing of numerous high profile enforcement actions. Under her direction, the Commission brought two cases of first impression in the investment adviser and investment company area involving (1) a portfolio manager front-running his personal transactions before the execution of transactions in the portfolios of investment companies and client accounts that he managed (In the Matter of Roger Honour); and (2) an investment adviser that failed to disclose the large impact hot initial public offerings had on its performance (In the Matter of Van Kampen Investment Advisory Corp). As Senior Special Counsel in the MRO's examination program, she provided legal advice to the region's examination staff and oversaw the development of several important and novel cases involving investment companies and investment advisers, including the Commission's actions against Heartland Advisors Inc., Heartland Group's independent directors and its outside pricing service, FT Interactive Data. More recently, Ms. Lewis has played a critical role in the Commission's investigations into mutual fund market timing and late trading. Riley Brissman, MRO's Senior Associate Regional Director for Examinations, said, "Jeannie has been a major force in the MRO's efforts to protect investors during her tenure in the regional office. She has taken on the tough cases and poured long hours into them, always with successful results. She brings energy, tenacity and vision to the examination program at an important time." Lori A. Richards, Director of the Office of Compliance Inspections and Examinations in Washington, D.C., added, "Jeannie brings a wealth of knowledge about investment companies and advisers, as well as keen investigative instincts and examination expertise, to the job. She's an outstanding leader and a real asset for investors in the region." Ms. Lewis received a BA degree from the University of Illinois, Champaign - Urbana in 1985 and a JD degree from Loyola University of Chicago Law School in 1988. (Press Rel. 2004-72) ENFORCEMENT PROCEEDING U.S. DISTRICT COURT ISSUES ORDER REQUIRING ATTORNEY FOR THE HARTCOURT COMPANIES, INC. TO COMPLY WITH SEC SUBPOENA The Commission announced that the U.S. District Court for the Central District of California granted its application for enforcement of an investigative subpoena issued to John A. Furutani, an attorney at the law offices of Furutani & Peters, LLP in Pasadena, California. The Court ordered Furutani to produce documents on April 26, 2004, and to provide sworn testimony on May 3, 2004. At the hearing on the Commission's application, the Court found, among other things, that Furutani failed to demonstrate that the attorney-client privilege, attorney work-product doctrine, and state and federal rights to privacy protected the documents and testimony sought by the Commission. The Commission filed its subpoena enforcement application on March 16, 2004. The investigative subpoena sought documents and testimony regarding, among other things, whether Furutani sold Hartcourt securities while in possession of material nonpublic information. Furutani represents The Hartcourt Companies, Inc., a Utah corporation headquartered in Pasadena, California, which company was sued by the Commission in 2003. SEC v. The Hartcourt Companies, Inc., Civil Action No. 03-3698-LGB (PLAx) (C.D. Cal.). The Commission alleges that Furutani sold at least 40,000 shares of Hartcourt common stock between May 8, 2003, when the Commission staff informed him of their intention to file a complaint against Hartcourt, and May 27, 2003, when the complaint was actually filed. [SEC v. John A. Furutani, Civil Action No. CV 04-1775-LGB (PLAx) CDCA] (LR-18725) SEC SETTLES WITH FORMER CFO OF INTERNET ADVERTISING COMPANY The Commission announced that on April 1, 2004, U.S. District Judge Manuel Real of the Central District of California entered a Final Judgment against Thomas A. Sebastian, former chief financial officer of L90, Inc., a former Internet advertising firm now known as MaxWorldwide, Inc., pursuant to Sebastian's consent. The Judgment resolves the Commission's claims against Sebastian in a civil action filed on Sept. 25, 2003. As part of the settlement, Sebastian is ordered to pay approximately $415,000. In its complaint, the Commission alleged that Sebastian participated in a scheme to generate fraudulent revenues through advertising barter transactions with other Internet companies, including Homestore.com, Inc., in order to meet securities analysts' revenue estimates. Through the fraudulent barter transactions, L90 overstated its revenues in the third quarter of 2000 through the third quarter of 2001 by at least $4.3 million, or 7.9 percent overall, and by as much as 29 percent in one quarter. As a result, L90 was able to meet analysts' revenue estimates in all but one of these quarters. Sebastian consented, without admitting or denying the allegations in the Commission's complaint, to the entry of the judgment, which permanently enjoins him from violating the antifraud provisions of Section 17(a) of the Securities Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder; the reporting provisions of Section 13(a) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13 thereunder; the record-keeping provisions of Exchange Act Rule 13b2-1; the internal control provisions of Section 13(b)(5) of the Exchange Act; and the lying to the auditors provisions of Exchange Act Rule 13b2-2. The Judgment also imposes an officer and director bar against Sebastian and requires him to pay disgorgement and prejudgment interest totaling $265,972.65 and a civil penalty of $150,000. On March 8, 2004, in a related criminal matter, Sebastian pled guilty in federal court to conspiracy to commit securities fraud. He is scheduled to be sentenced in June by U.S. District Judge Percy Anderson. [SEC v. Thomas A. Sebastian, LACV 03-6909 R (FMOx) CD CA] (LR-18726; AAE Rel. 2022) HOLDING COMPANY ACT RELEASES ALLIANT ENERGY CORPORATION An order has been issued authorizing Alliant Energy Corporation (Alliant Energy), a registered holding company, to amend its Restated Articles of Incorporation, as amended to increase the number of authorized shares of common stock from 200 million to 240 million. (Rel. 35-27848) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the International Securities Exchange relating to fee changes (ISE-2004-12) 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 31. (Rel. 34-49755) A proposed rule change (SR-PCX-2004-27) filed by the Pacific Exchange to amend rules relating to FOCUS Report Filings has become immediately effective. Publication of the proposal is expected in the Federal Register during the week of May 31. (Rel. 34-49756) A proposed rule change (SR-PCX-2004-28) filed by the Pacific Exchange to amend rules relating to FOCUS Report Filings has become immediately effective. Publication of the proposal is expected in the Federal Register during the week of May 31. (Rel. 34-49757) A proposed rule change (SR-Amex-2004-28) and Amendment Nos. 1 and 2 thereto filed by the American Stock Exchange relating to a reduction in options transaction fees has become immediately 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 31. (Rel. 34-49763) PROPOSED RULE CHANGE The Depository Trust Company filed a proposed rule change (SR-DTC-2003- 10) that would allow DTC to activate its universal messaging hub for stock loan recalls. Publication of the proposal is expected in the Federal Register during the week of May 31. (Rel. 34-49764) WITHDRAWALS GRANTED An order has been issued granting the application of Shelbourne Properties I, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the American Stock Exchange, effective at the opening of business on May 26, 2004. (Rel. 34-49766) An order has been issued granting the application of Shelbourne Properties II, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the American Stock Exchange, effective at the opening of business on May 26, 2004. (Rel. 34-49767) An order has been issued granting the application of Shelbourne Properties III, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the American Stock Exchange, effective at the opening of business on May 26, 2004. (Rel. 34-49768) 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-4 AMKOR TECHNOLOGY INC, 1345 ENTERPRISE DR, WEST CHESTER, PA, 19380, 6104319600 - 250,000,000 ($250,000,000.00) Non-Convertible Debt, (File 333-115821 - May. 25) (BR. 36) S-1 MAJESCO HOLDINGS INC, 160 RARITAN CENTER PARKWAY, SUITE 1, EDISON, NJ, 08837, 7328727490 - 0 ($250,946,650.00) Equity, (File 333-115822 - May. 25) (BR. 03) F-3 GIVEN IMAGING LTD, 2 HA CARMEL ST, NEW INDUSTRIAL PARK, YOQNEAM, L4, 20692, 2,880,750 ($95,784,938.00) Equity, (File 333-115823 - May. 25) (BR. 36) S-4 TEAM HEALTH INC, 1900 WINSTON RD, KNOXVILLE, TN, 37919, 8003422898 - 0 ($180,000,000.00) Non-Convertible Debt, (File 333-115824 - May. 25) (BR. 01) S-8 GENWORTH FINANCIAL INC, 0 ($796,480,000.00) Other, (File 333-115825 - May. 25) (BR. 01) F-3 NUR MACROPRINTERS LTD, 5 DAVID NAVON STREET, MOSHAV MAGSHIMIM, PETAH-TIKVA ISRAEL, L3, 00000, 01197239087676 - 9,834,395 ($10,522,803.00) Other, (File 333-115826 - May. 25) (BR. 36) S-3 Park Place Securities, Inc., 1100 TOWN & COUNTRY ROAD, SUITE 1100, ORANGE, CA, 92868, 714-541-9960 X2340 - 0 ($3,000,000,000.00) Asset-Backed Securities, (File 333-115827 - May. 25) (BR. 05) S-8 TRICO MARINE SERVICES INC, 250 N AMERICAN COURT, HOUMA, LA, 70363, 985-851-3833 - 500,000 ($52,500.00) Equity, (File 333-115829 - May. 25) (BR. 05) S-8 ARGONAUT GROUP INC, 10101 REUNION PLACE, STE. 500, SAN ANTONIO, TX, 78216, 2103218500 - 500,000 ($8,850,000.00) Equity, (File 333-115830 - May. 25) (BR. 01) S-8 LISKA BIOMETRY INC, 6066 VINEYARD DRIVE, OTTAWA, A6, K1C 2M5, 613-837-1909 - 745,000 ($372,500.00) Equity, (File 333-115831 - May. 25) (BR. 05) S-3 CURIS INC, 61 MOULTON ST, CAMBRIDGE, MA, 02138, 6178760086 - 0 ($846,000.00) Equity, (File 333-115832 - May. 25) (BR. 01) S-8 TEMECULA VALLEY BANCORP INC, 27710 JEFFERSON AVENUE, SUITE A-100, TEMECULA, CA, 92590, 9096949940 - 700,000 ($9,345,000.00) Other, (File 333-115833 - May. 25) (BR. 07) S-8 MID AMERICA APARTMENT COMMUNITIES INC, 6584 POPLAR AVE, STE 340, MEMPHIS, TN, 38138, 9016826600 - 1,351,042 ($44,868,104.82) Equity, (File 333-115834 - May. 25) (BR. 08) S-8 CDKNET COM INC, 595 STEWART AVE, STE 710, GARDEN CITY, NY, 11530, 5162222345 - 200,000 ($300,000.00) Equity, (File 333-115835 - May. 25) (BR. 08) S-8 ROSS STORES INC, 8333 CENTRAL AVE, NEWARK, CA, 94560-3433, 5105054841 - 18,500,000 ($450,290,000.00) Equity, (File 333-115836 - May. 25) (BR. 02) S-8 CATERPILLAR INC, 100 NE ADAMS ST, PEORIA, IL, 61629, 3096751000 - 25,000,000 ($1,813,625,000.00) Equity, (File 333-115837 - May. 25) (BR. 36) S-8 FEI CO, 5350 NE DAWSON CREEK DRIVE, HILLSBORO, OR, 97124, 5037267500 - 0 ($31,095,000.00) Equity, (File 333-115840 - May. 25) (BR. 36) S-8 HARVEST NATURAL RESOURCES INC, 15835 PARK TEN PLACE DRIVE, SUITE 115, HOUSTON, TX, 77084, 2815796700 - 1,750,000 ($22,190,000.00) Equity, (File 333-115841 - May. 25) (BR. 04) S-4 INSIGHT MIDWEST LP, 810 7TH AVENUE, NEW YORK, NY, 10019, 9172862300 - 0 ($130,000,000.00) Non-Convertible Debt, (File 333-115842 - May. 25) (BR. 37) S-8 PARADIGM GENETICS INC, 104 ALEXANDER DR, ADMINISTIVE BLDG #6, RESEARCH TRIANGLE PA, NC, 27709, 9195445578 - 780,640 ($754,230.00) Equity, (File 333-115843 - May. 25) (BR. 01) S-8 AMERADA HESS CORP, 1185 AVENUE OF THE AMERICAS, NEW YORK, NY, 10036, 2129978500 - 7,500,000 ($524,212,500.00) Equity, (File 333-115844 - May. 25) (BR. 04) S-8 LEGGETT & PLATT INC, NO. 1 LEGGETT ROAD, CARTHAGE, MO, 64836, (417) 358-8131 - 4,000,000 ($93,720,000.00) Equity, (File 333-115845 - May. 25) (BR. 06) SB-2 Jefferson Capital Interests, Inc., 4355 12TH ST NE, NAPLES, FL, 34120, 239-304-5460 - 2,000,000 ($6,000,000.00) Equity, (File 333-115846 - May. 25) (BR. ) S-3 UNITED STATES CELLULAR CORP, 8410 W BRYN MAWR AVE, STE 700, CHICAGO, IL, 60631, 7733998900 - 0 ($500,000,000.00) Other, (File 333-115847 - May. 25) (BR. 37) S-8 MICROMUSE INC, 139 TOWNSEND ST, FIRST FLOOR, SAN FRANCISCO, CA, 94107, 4155389090 - 0 ($3,795,200.00) Equity, (File 333-115848 - May. 25) (BR. 03) S-8 NASH FINCH CO, 7600 FRANCE AVE, PO BOX 355, SOUTH MINNEAPOLIS, MN, 55435-0355, 6128320534 - 0 ($3,000,000.00) Other, (File 333-115849 - May. 25) (BR. 02) S-3 CNE GROUP INC, 200 WEST 57TH STREET, STE 507, NEW YORK, NY, 10019, 2129772200 - 26,624,099 ($22,564,473.00) Other, (File 333-115850 - May. 25) (BR. 08) S-8 SUN HEALTHCARE GROUP INC, 101 SUN AVENUE N E, ALBUQUERQUE, NM, 87109, 5058213355 - 1,940,000 ($12,881,600.00) Equity, (File 333-115851 - May. 25) (BR. 37) S-4 CLEVELAND ELECTRIC ILLUMINATING CO, 76 SOUTH MAIN STREET, C/O FIRSTENERGY CORP, AKRON, OH, 44308, 2166229800 - 300,000,000 ($300,000,000.00) Debt Convertible into Equity, (File 333-115852 - May. 25) (BR. 02) S-3 ONYX SOFTWARE CORP/WA, 3180 139TH AVENUE SE, SUITE 500, BELLEVUE, WA, 98005-4081, 4254518060 - 0 ($1,842,853.00) Equity, (File 333-115853 - May. 25) (BR. 03) S-8 ONYX SOFTWARE CORP/WA, 3180 139TH AVENUE SE, SUITE 500, BELLEVUE, WA, 98005-4081, 4254518060 - 0 ($16,267,288.00) Equity, (File 333-115854 - May. 25) (BR. 03) S-8 LTC PROPERTIES INC, 22917 PACIFIC COAST HWY, SUITE 350, MALIBU, CA, 90265, 3104556010 - 500,000 ($7,975,000.00) Equity, (File 333-115855 - May. 25) (BR. 08) S-8 LTC PROPERTIES INC, 22917 PACIFIC COAST HWY, SUITE 350, MALIBU, CA, 90265, 3104556010 - 500,000 ($7,975,000.00) Equity, (File 333-115856 - May. 25) (BR. 08) S-8 LTC PROPERTIES INC, 22917 PACIFIC COAST HWY, SUITE 350, MALIBU, CA, 90265, 3104556010 - 100,000 ($1,595,000.00) Equity, (File 333-115857 - May. 25) (BR. 08) S-3 STRUCTURED ASSET SECURITIES CORP, 2125267000 - 0 ($1,000,000.00) Asset-Backed Securities, (File 333-115858 - May. 25) (BR. 05) S-4 TETRA TECHNOLOGIES INC, 25025 I-45N, THE WOODLANDS, TX, 77380, 2813671983 - 0 ($400,000,000.00) Unallocated (Universal) Shelf, (File 333-115859 - May. 25) (BR. 02) S-3 PEDIATRIC SERVICES OF AMERICA INC, 31O TECHNOLOGY PKWY, NORCROSS, GA, 30092-2929, 7704411580 - 0 ($38,005,200.00) Equity, (File 333-115860 - May. 25) (BR. 01) S-4 PPL CORP, TWO N NINTH ST, ALLENTOWN, PA, 181011179, 6107745151 - 0 ($201,000,000.00) Non-Convertible Debt, (File 333-115861 - May. 25) (BR. 02) S-4 PORTOLA PACKAGING INC, 890 FAULSTICH CT, SAN JOSE, CA, 95112, 4084538840 - 0 ($180,000,000.00) Non-Convertible Debt, (File 333-115862 - May. 25) (BR. 06) S-4 ISTAR FINANCIAL INC, 1114 AVENUE OF THE AMERICAS 27TH FLOOR, NEW YORK, NY, 10036, 2129309494 - 0 ($200,000,000.00) Other, (File 333-115863 - May. 25) (BR. 08) S-3 CAPITAL TITLE GROUP INC, 2901 EAST CAMELBACK ROAD, PHOENIX, AZ, 85016, 6024838868 - 3,449,681 ($12,660,329.00) Equity, (File 333-115864 - May. 25) (BR. 08) RECENT 8K FILINGS Form 8-K is used by companies to file current reports on the following events: Item 1. Changes in Control of Registrant. Item 2. Acquisition or Disposition of Assets. Item 3. Bankruptcy or Receivership. Item 4. Changes in Registrant's Certifying Accountant. Item 5. Other Materially Important Events. Item 6. Resignations of Registrant's Directors. Item 7. Financial Statements and Exhibits. Item 8. Change in Fiscal Year. Item 9. Regulation FD Disclosure. Item 10. Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics. Item 11. Temporary Suspension of Trading Under Registrant's Employee Benefit Plans. Item 12. Results of Operations and Financial Condition. The following companies have filed 8-K reports for the date indicated and/or amendments to 8-K reports previously filed, responding to the item(s) of the form specified. 8-K reports may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE 1 2 3 4 5 6 7 8 9 10 11 12 13 DATE COMMENT ------------------------------------------------------------------------------------------------ 3COM CORP DE X 05/25/04 ACCERIS COMMUNICATIONS INC FL X 05/24/04 ACCUPOLL HOLDING CORP NV X X 05/25/04 ADELPHIA COMMUNICATIONS CORP DE X 05/25/04 AGILE SOFTWARE CORP DE X X 05/25/04 AirRover Wi-Fi Corp. DE X X 05/24/04 AK STEEL HOLDING CORP DE X X 05/24/04 ALASKA AIR GROUP INC DE X 05/24/04 AMERICAN COIN MERCHANDISING INC DE X X X 05/23/04 AMERICAN EQUITY INVESTMENT LIFE HOLDI IA X 05/24/04 AMERICAN TOWER CORP /MA/ DE X X 05/25/04 AMERIQUEST MORTGAGE SECURITIES INC DE X X 05/25/04 AMSOUTH BANCORPORATION DE X X 05/25/04 ANC RENTAL CORP DE X X 05/25/04 ANGELICA CORP /NEW/ MO X X 05/24/04 APPLEWOODS RESTAURANTS INC NV X 02/10/04 AMEND APTIMUS INC WA X 05/24/04 ARGENT SECURITIES INC X X 05/24/04 ARGONAUT GROUP INC DE X X 05/24/04 ARGONAUT TECHNOLOGIES INC DE X X 05/24/04 ASTRO MED INC /NEW/ RI X X 05/24/04 AT ROAD INC CA X 05/25/04 AVATAR HOLDINGS INC DE X 05/25/04 AZTAR CORP DE X X 05/24/04 BANK JOS A CLOTHIERS INC /DE/ DE X 05/25/04 BANKATLANTIC BANCORP INC FL X 05/25/04 BASIC EMPIRE CORP X X 04/12/04 BAY VIEW SECURITIZATION CORP DE X 05/17/04 BAY VIEW TRANSACTION CORP X 05/17/04 BEAR STEARNS ASSET BACKED SECURITIES DE X X 05/25/04 BEAR STEARNS DEPOSITOR INC TRUST CERT X X 05/17/04 BECTON DICKINSON & CO NJ X X 05/25/04 BENIHANA INC DE X X 05/25/04 BEST BUY CO INC MN X 05/19/04 BETA OIL & GAS INC NV X X X 05/25/04 BF ACQUISITION GROUP II INC FL X X 05/24/04 BF ACQUISITION GROUP III INC FL X X 05/24/04 BF ACQUISITION GROUP IV INC X X 05/24/04 BF ACQUISITION GROUP V INC X X 05/24/04 BMB MUNAI INC DE X X 05/24/04 BMW VEHICLE OWNER TRUST 2001-A DE X 05/25/04 BMW VEHICLE OWNER TRUST 2002-A X 05/25/04 BMW VEHICLE OWNER TRUST 2003-A X 05/25/04 BOUNDLESS MOTOR SPORTS RACING INC CO X 02/04/04 AMEND C & F FINANCIAL CORP VA X X 05/24/04 CALGON CARBON CORPORATION DE X 05/24/04 CAMBEX CORP MA X 05/21/04 CANYON RESOURCES CORP DE X X 05/25/04 CAPITAL ONE AUTO RECEIVABLES LLC DE X X 05/25/04 CAPITAL SENIOR LIVING CORP DE X 05/25/04 CAPITOL CITY BANCSHARES INC GA X 05/18/04 CELSION CORP MD X 05/25/04 CENDANT MORTGAGE CAPITAL LLC DE X X 05/24/04 CENTURY PACIFIC HOUSING FUND I CA X 11/10/03 CENTURY PACIFIC TAX CREDIT HOUSING FU CA X 11/10/03 CFSB MOR SEC CORP HOME EQUITY ASSET T DE X X 05/25/04 CHATTEM INC TN X 05/25/04 CITICORP MORTGAGE SECURITIES INC DE X 05/25/04 CITICORP MORTGAGE SECURITIES INC DE X 05/25/04 CITIFINANCIAL MORTGAGE SECURITIES INC DE X 05/25/04 CITIFINANCIAL MORTGAGE SECURITIES INC DE X 05/25/04 CITIFINANCIAL MORTGAGE SECURITIES INC DE X 05/25/04 CITIFINANCIAL MORTGAGE SECURITIES INC DE X 05/25/04 CITIFINANCIAL MORTGAGE SECURITIES INC DE X 05/25/04 CITIFINANCIAL MORTGAGE SECURITIES INC DE X 05/25/04 CITIGROUP MORTGAGE LOAN TRUST INC X 05/20/04 COLONY BANKCORP INC GA X X 05/25/04 COMMERCE BANCSHARES INC /MO/ MO X X 05/24/04 COMMERCIAL CAPITAL BANCORP INC NV X X 05/25/04 COMMERCIAL NATIONAL FINANCIAL CORP /M MI X 05/19/04 COMPUTER ASSOCIATES INTERNATIONAL INC DE X X 05/25/04 COMPUTER NETWORK TECHNOLOGY CORP MN X 05/25/04 CONCORD CAMERA CORP NJ X X 05/10/04 CORPORATE BOND BACKED CERT TR SER 199 DE X X 05/17/04 CREDIT SUISSE FIRST BOSTON MORT SEC H DE X X 05/25/04 CROSSROADS SYSTEMS INC DE X 05/25/04 CSG SYSTEMS INTERNATIONAL INC DE X X 05/25/04 CSS INDUSTRIES INC DE X X 05/25/04 CYOP SYSTEMS INTERNATIONAL INC NV X 05/24/04 CYOP SYSTEMS INTERNATIONAL INC NV X 05/24/04 AMEND DAVE & BUSTERS INC MO X X X 05/24/04 DAWSON GEOPHYSICAL CO TX X X 05/25/04 DIAMOND OFFSHORE DRILLING INC DE X X 05/24/04 DIGITAL LIGHTWAVE INC DE X X 05/19/04 DOLLAR GENERAL CORP TN X X 05/25/04 DVI INC DE X X 05/21/04 DYAX CORP DE X X 05/25/04 E TRADE FINANCIAL CORP DE X 05/24/04 EARTHLINK INC DE X 05/24/04 EDUCATIONAL DEVELOPMENT CORP DE X X 05/25/04 ENDURANCE SPECIALTY HOLDINGS LTD X 05/21/04 ENERGEN CORP AL X 05/25/04 ENTRADA NETWORKS INC DE X X 05/14/04 ENXNET INC OK X X 05/25/04 EVERGREEN INTERNATIONAL AVIATION INC OR X 05/24/04 EXABYTE CORP /DE/ DE X X 05/18/04 EXELON CORP PA X 05/25/04 FIRST HORIZON ASSET SECURITIES INC DE X X 05/21/04 FIRST HORIZON ASSET SECURITIES INC DE X X 05/21/04 FIRST MIDWEST FINANCIAL INC DE X X 05/24/04 FIRST UNION LEH BRO BANK OF AMER COM NY X X 05/18/04 FLOWSERVE CORP NY X 05/25/04 FORTUNE DIVERSIFIED INDUSTRIES INC DE X X 05/11/04 FOSTER WHEELER LTD D0 X 05/18/04 FRANKLIN CAPITAL CORP DE X X 05/20/04 GADZOOKS INC TX X 05/17/04 GATX CORP NY X X 05/18/04 GATX FINANCIAL CORP DE X X 05/18/04 GENERAL GROWTH PROPERTIES INC DE X X 05/11/04 GENLYTE GROUP INC DE X X 05/20/04 GMAC EDUCATION LOAN FUNDING TRUST I DE X X 05/14/04 GOLDFIELD CORP DE X 05/25/04 GREENE COUNTY BANCSHARES INC TN X 05/25/04 AMEND GS MORTGAGE SECURITIES CORP DE X X 05/21/04 H NET NET CO X X 02/16/04 AMEND HANCOCK JOHN LIFE INSURANCE CO MA X X 05/24/04 HANOVER DIRECT INC DE X 05/24/04 HEADWATERS INC DE X X X 05/25/04 HEALTHSOUTH CORP DE X X 05/25/04 HECTOR COMMUNICATIONS CORP MN X 05/25/04 HOST MARRIOTT CORP/ MD X X 05/24/04 HOUSEHOLD AUTO RECEIVABLES CORP ASSET NV X 05/17/04 HOUSEHOLD AUTO RECEIVABLES CORP SERIE NV X 05/17/04 HOUSEHOLD AUTOMOTIVE TRUST 2001-1 DE X 05/17/04 HOUSEHOLD AUTOMOTIVE TRUST 2002-1 X 05/17/04 HOUSEHOLD AUTOMOTIVE TRUST 2003-1 NV X 05/17/04 HOUSEHOLD AUTOMOTIVE TRUST 2003-2 NV X 05/17/04 HOUSEHOLD AUTOMOTIVE TRUST V SERIES 2 DE X 05/17/04 HOUSEHOLD AUTOMOTIVE TRUST VI SERIES NV X 05/17/04 HOUSEHOLD CREDIT CARD MASTER NOTE TRU DE X 05/17/04 HOUSEHOLD HOME EQUITY LOAN TRUST 1999 DE X 05/20/04 HOUSEHOLD MORTGAGE LOAN TRUST 2002 HC X 05/20/04 HOUSEHOLD MORTGAGE LOAN TRUST 2003-HC DE X 05/20/04 HOUSEHOLD MORTGAGE LOAN TRUST 2003-HC DE X 05/20/04 HOUSEHOLD PRIVATE LABEL CREDIT CARD M DE X 05/17/04 HUGHES SUPPLY INC FL X 05/25/04 IBIS TECHNOLOGY CORP MA X 05/25/04 IDEX CORP /DE/ DE X 05/24/04 INCO LTD X X 05/25/04 INFOSPACE INC DE X X 03/31/04 AMEND INSIGNIA SYSTEMS INC/MN MN X X 05/20/04 INTERCEPT INC GA X X 05/21/04 INTERNATIONAL TRUST & FINANCIAL SYSTE X X 05/20/04 INTRADO INC DE X 05/20/04 INVITROGEN CORP DE X 02/06/04 AMEND J C PENNEY CO INC DE X 05/18/04 AMEND JORGENSEN EARLE M CO /DE/ DE X X 05/25/04 KNOLOGY INC DE X X 05/24/04 KRISPY KREME DOUGHNUTS INC NC X 05/25/04 LA-Z-BOY INC MI X 05/25/04 LEHMAN ABS CORP DE X 05/25/04 LONGVIEW FIBRE CO WA X X 04/30/04 LUMENIS LTD X X 05/12/04 AMEND MADONNA CORP X X 11/15/03 MAGELLAN MIDSTREAM PARTNERS LP DE X X 05/19/04 MARCONI CORP PLC X0 X 05/25/04 MDSI MOBILE DATA SOLUTIONS INC /CAN/ A1 X X 12/31/03 MEASUREMENT SPECIALTIES INC NJ X 05/17/04 MEASUREMENT SPECIALTIES INC NJ X X 05/21/04 MEDICAL STAFFING NETWORK HOLDINGS INC DE X 05/25/04 MEDQUIST INC NJ X 05/25/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE X X 05/24/04 METROCALL HOLDINGS INC DE X X 05/25/04 MICRON ENVIRO SYSTEMS INC NV X 05/24/04 MICROSTRATEGY INC DE X X 05/19/04 MORGAN STANLEY ABS CAPITAL I INC DE X X 05/24/04 MOTORS MECHANICAL REINSURANCE CO LTD C8 X 05/25/04 MS STRUCTURED SATURNS SERIES 2002-12 DE X 05/18/04 MS STRUCTURED SATURNS SERIES 2002-13 DE X 05/18/04 MS STRUCTURED SATURNS SERIES 2003-17 DE X 05/17/04 MS STRUCTURED SATURNS SERIES 2004-3 DE X 05/17/04 MS STRUCTURED SATURNS SERIES 2004-7 DE X 05/17/04 MYOGEN INC DE X X 05/24/04 NATIONAL CITY CORP DE X X 05/25/04 NOBLE ENERGY INC DE X X 05/13/04 NORTEL NETWORKS CORP X 05/21/04 NORTEL NETWORKS LTD X 05/21/04 NRG ENERGY INC DE X 05/24/04 OAK RIDGE MICRO-ENERGY INC CO X X 05/10/04 OLYMPUS COMMUNICATIONS LP DE X 05/25/04 OUTDOOR CHANNEL HOLDINGS INC AK X 04/08/04 PAB BANKSHARES INC GA X 05/25/04 PACIFIC GAS & ELECTRIC CO CA X 05/25/04 PARADIGM GENETICS INC X 03/11/04 AMEND PARTNERS TRUST FINANCIAL GROUP INC X 05/25/04 PEGASUS COMMUNICATIONS CORP / DE X 05/25/04 PG&E CORP CA X 05/25/04 PIZZA INN INC /MO/ MO X 05/24/04 PLANGRAPHICS INC CO X 05/20/04 PLX TECHNOLOGY INC DE X X 04/24/04 PORTAL SOFTWARE INC DE X X 05/25/04 POSSIS MEDICAL INC MN X 05/24/04 PRECISION OPTICS CORPORATION INC MA X X 05/24/04 PROLOGIS MD X X 05/18/04 PROTECTION ONE INC DE X X 05/24/04 PROTECTIVE LIFE INSURANCE CO TN X 05/17/04 RCG COMPANIES INC DE X X 05/24/04 READING INTERNATIONAL INC NV X 05/24/04 REALTY INCOME CORP MD X X 05/06/04 RELOCATE 411 COM INC / DE X X 05/21/04 REPUBLIC BANCORP INC /KY/ KY X X X 05/25/04 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X X 05/25/04 RESIDENTIAL FUNDING MORTGAGE SECURITI DE X X 05/24/04 RICA FOODS INC NV X X 05/25/04 RTI INTERNATIONAL METALS INC OH X 04/26/04 RTI INTERNATIONAL METALS INC OH X 01/26/04 AMEND SAGIENT RESEARCH SYSTEMS, INC. DE X X X 05/20/04 SAKS CREDIT CARD MASTER TRUST NV X 05/17/04 SANDISK CORP DE X X 05/24/04 SANDSTON CORP MI X X 05/18/04 SAVIENT PHARMACEUTICALS INC DE X X 05/21/04 SCHAWK INC DE X 05/24/04 SEACHANGE INTERNATIONAL INC DE X 05/25/04 SEDONA CORP PA X X 05/25/04 SELECT COMFORT CORP MN X 05/25/04 SEMTECH CORP DE X X 05/25/04 SHILOH INDUSTRIES INC DE X X 05/25/04 SHIRE PHARMACEUTICALS GROUP PLC X X 05/24/04 SIGMA DESIGNS INC CA X X 04/30/04 SIMMONS FIRST NATIONAL CORP AR X 05/25/04 SM&A CA X X 05/25/04 SOLECTRON CORP DE X X 05/06/04 SOLUTIA INC DE X 05/25/04 SPORTS AUTHORITY INC /DE/ DE X X 05/25/04 SPORTS AUTHORITY INC /DE/ DE X X 05/25/04 STAGE STORES INC NV X X 05/24/04 STEIN MART INC FL X 05/20/04 STRATS SM TRUST FOR AT&T CORP SEC S X X 05/17/04 STRATS SM TRUST FOR HISTORIC TW INC S DE X X 05/17/04 STRATS TRUST FOR BELLSOUTH TELECOM SE X X 05/17/04 STRATS TRUST FOR SPRINT CAP CORP SEC DE X X 05/17/04 STRAYER EDUCATION INC MD X X 05/24/04 SUFFOLK BANCORP NY X 05/24/04 SYNTROLEUM CORP DE X X 05/21/04 TECHNICAL OLYMPIC USA INC DE X X 05/24/04 TENNECO AUTOMOTIVE INC DE X X 05/24/04 THAXTON GROUP INC SC X X 05/13/04 THOR INDUSTRIES INC DE X X 05/24/04 TILLMAN INTERNATIONAL INC UT X X X X 02/09/04 AMEND TIMKEN CO OH X 05/25/04 TIVO INC DE X X 05/25/04 TIVO INC DE X 05/25/04 TORO CO DE X 05/25/04 TOWER AUTOMOTIVE INC DE X X 05/25/04 TRUSTMARK CORP MS X X X 05/25/04 TUMBLEWEED COMMUNICATIONS CORP DE X 03/18/04 AMEND TVI CORP MD X X 05/17/04 UAL CORP /DE/ DE X X 05/25/04 UNIZAN FINANCIAL CORP OH X X 05/25/04 UNOCAL CORP DE X X 05/25/04 VA SOFTWARE CORP DE X X 05/25/04 VAXGEN INC DE X X 05/21/04 VERISIGN INC/CA DE X X 05/24/04 VERSO TECHNOLOGIES INC MN X X 05/25/04 VIROPHARMA INC DE X X 05/25/04 VISHAY INTERTECHNOLOGY INC DE X X 05/24/04 VOIP INC X X 05/24/04 WACHOVIA COMM MORT SEC INC COM MORT P NC X X 05/17/04 Wachovia Commercial Mort Pass Thr Cer NC X X 05/17/04 WACHOVIA COMMERCIAL MORT PASS THRU CE NC X X 05/17/04 WACHOVIA COMMERCIAL MORT SEC INC COM NC X X 05/17/04 WACHOVIA COMMERCIAL MORT SEC INC COM NC X X 05/17/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 05/24/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 05/24/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 05/24/04 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 05/25/04 WATTS WATER TECHNOLOGIES INC DE X 05/25/04 WCI COMMUNITIES INC X 05/24/04 WELLS FARGO ASSET SECURITIES CORP DE X X 05/24/04 WELLS FARGO ASSET SECURITIES CORP DE X X 05/24/04 WESTINGHOUSE AIR BRAKE TECHNOLOGIES C DE X X 05/21/04 WESTMORELAND COAL CO DE X X 05/25/04 WESTPAC SECURITISATION MGT PTY LTD SE X 05/19/04 WHIRLPOOL CORP /DE/ DE X X 05/25/04 WHISPERING OAKS INTERNATIONAL INC TX X 03/31/04 WHOLESALE AUTO RECEIVABLES CORP DE X X 05/17/04 WILD OATS MARKETS INC DE X X 05/24/04 WILLIAMS SONOMA INC CA X X X 05/25/04 WISER OIL CO DE X X 05/23/04 WODFI LLC FL X 04/01/04 WORKSTREAM INC X X 05/25/04 XSTREAM BEVERAGE GROUP INC NV X X 05/14/04 YELLOW ROADWAY CORP DE X 05/24/04