SEC NEWS DIGEST Issue 2004-145 July 29, 2004 COMMISSION ANNOUNCEMENTS CHAIRMAN WILLIAM DONALDSON THANKS MUTUAL FUND DIRECTORS FORUM FOR ITS BEST PRACTICES REPORT On July 28, Chairman William H. Donaldson thanked the Mutual Fund Directors Forum for delivery of its report titled "Best Practices and Practical Guidance for Mutual Fund Directors." The Forum prepared the Best Practices Report in response to a request from Chairman Donaldson that the Forum, as a membership organization of independent fund directors, develop written practical guidance and best practices for independent directors in areas in which director oversight and decision- making is particularly critical for the protection of fund shareholders. Chairman Donaldson said, "I applaud the efforts of the Forum and its chairman, former SEC Chairman David Ruder, in preparing the Best Practices Report, and I look forward to reviewing the recommendations in detail. The Best Practices Report complements the Commission's recent rulemaking initiative to enhance the fund governance framework and represents an independent director-led effort to provide meaningful guidance to fund directors. I therefore encourage all fund directors to review and consider carefully the Report's recommendations." (Press Rel. 2004-101) RULES AND RELATED MATTERS SHORT SALES, FINAL RULE AND INTERPRETATION The Commission has issued a release adopting new Regulation SHO, under the Securities Exchange Act of 1934, to replace Rules 3b-3 and 10a-2. In addition, Regulation SHO amends and provides interpretive guidance relating to Rule 105 of Regulation M. Rule 200, among other things, redesignates current Rule 3b-3 with some modifications to define ownership and aggregation of securities positions, and includes a requirement to mark all sell orders in all equity securities. Rule 201 remains reserved. Rule 202T, establishes procedures to allow the Commission to temporarily suspend the operation of the current "tick" test in Rule 10a-1, and any short sale price test of any exchange or national securities association, for specified securities. Rule 203, which incorporates current Rule 10a-2, establishes a uniform Commission rule requiring broker-dealers, prior to effecting short sales in all equity securities, to "locate" securities available for borrowing. Rule 203 also imposes additional requirements on designated "threshold securities." The amendment to Rule 105 of Regulation M eliminates the shelf offering exception and provides interpretative guidance on sham transactions designed to evade the rule. Rules 200 - 203 will become effective 30 days after publication in the Federal Register with a compliance date of Jan. 3, 2005, to permit firms to make necessary programming and procedural adjustments. The Amendment to Rule 105 of Regulation M will be effective 30 days after publication in the Federal Register, and the interpretive guidance will be effective upon such publication. Through a separate order, the Commission has suspended, for a period of one-year, the tick test provision of paragraph (a) of Rule 10a-1, and any short sale price test of any exchange or national securities association, for approximately one-third of stocks in the Russell 3000 index. The order also suspends the tick test provision of paragraph (a) of Rule 10a-1 for short sales executed in any security included in the Russell 1000 index after 4:15 p.m., and for all other securities after the close of the consolidated tape, and until the open of the consolidated tape the next day. For further information, please contact any of the following attorneys in the Office of Trading Practices, Division of Market Regulation, at (202) 942-0772: James Brigagliano, Assistant Director, Lillian Hagen, Alexandra Albright and Elizabeth Sandoe, Special Counsels or Peter Chepucavage, Attorney Fellow. (Rels. 34-50103, 34-51014; File No. S7-23- 03) ENFORCEMENT PROCEEDINGS COMMISSION BARS ALEX GRINSHPON FROM ASSOCIATION WITH A BROKER OR DEALER On July 28, the Commission barred Alex Grinshpon from association with any broker or dealer. Administrative proceedings had previously been instituted against Grinshpon on June 2, 2004 based upon the entry of a permanent injunction against Grinshpon in SEC v. Leonard Alexander Ruge, et al., 97 Civ. 9306 (DAB) (SEC v. Ruge), and Grinshpon's conviction in related criminal proceedings. Grinshpon consented to the entry of the bar without admitting or denying the allegations in the Commission's order instituting proceedings against him. The Commission's complaint in SEC v. Ruge, alleged that, from June 1995 through February 1996, Grinshpon and the other defendants engaged in a fraudulent scheme to manipulate the public trading market for the securities of International Investment Group Ltd. (IIGR) through the payment of bribes to various registered representatives and other individuals who sold IIGR stock to retail investors without disclosing the receipt of the bribes. The Commission's complaint charged Grinshpon and the other defendants with violations 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 court entered a permanent injunction against Grinshpon on June 26, 2003, and also barred Grinshpon from participating in any offering of a penny stock. The injunction and penny stock bar were entered against Grinshpon by default. Grinshpon was also convicted in a parallel criminal action based on the same conduct underlying the Commission's complaint. (Rel. 34-50107; File No. 3-11507) COMMISSION BARS IRVING DAVID FROM ASSOCIATION WITH ANY BROKER, DEALER, OR INVESTMENT ADVISER On July 28, the Commission issued an Order Instituting Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers Act of 1940, Making Findings and Imposing Remedial Sanctions (Order) against Irving P. David (David). The Order bars David from association with any broker, dealer, or investment adviser. David consented to the issuance of the Order without admitting or denying the findings in the Order. The Order finds that David was at all relevant times an employee of and associated with Citigroup Global Markets (f/k/a Salomon Smith Barney, Inc.), a broker-dealer and investment adviser that was registered with the Commission in both capacities. While employed by Citigroup Global Markets, David served as treasurer of the Consulting Group Capital Markets Funds (Consulting Group Fund) and controller of Smith Barney World Funds Inc. (Smith Barney International Fund), two open-end investment companies that were registered with the Commission. The Order further finds that on Oct. 9, 2003, David was permanently enjoined by consent from future violations of Sections 34(b) and 37 of the Investment Company Act and from serving as an officer, director, member of any advisory board, investment adviser, or depositor of any registered investment company, or as principal underwriter of any open- end registered investment company pursuant to Section 36(a) of the Investment Company Act, and from aiding and abetting violations of Section 15(d) of the Securities Exchange Act of 1934, in the civil action entitled Securities and Exchange Commission v. Irving Paul David, 03 Civ. No. 6305 (S.D.N.Y.) (KMW). David consented to the entry of the injunction without admitting or denying the allegations in the Commission's complaint. The Commission's complaint alleged that while serving as treasurer of the Consulting Group Fund and controller of the Smith Barney International Fund, David stole a total of approximately $47,529 from these two registered investment companies, thereby violating Section 37 of the Investment Company Act and breaching his fiduciary duty to the shareholders of these two investment companies within the meaning of Section 36(a) of the Investment Company Act. The Commission's complaint further alleged that in his capacity as the certifying officer for the Consulting Group Fund and several other investment companies managed by Citigroup Global Markets and its affiliates, pursuant to Rule 30a-2 promulgated under the Investment Company Act pursuant to the Sarbanes- Oxley Act of 2002, David falsely certified on the Consulting Group Fund's Form N-SAR for the six month period ended Aug. 31, 2002, that he had disclosed to the investment company's auditors and audit committee any fraud, whether material or not, involving management. He did so at the very time that he was stealing money from these investment companies, a fraud he knew he had not disclosed, thereby violating Section 34(b) of the Investment Company Act, and aiding and abetting the Consulting Group Fund's violations of Section 15(d) of the Securities Exchange Act of 1934. The Order further finds that on April 7, 2004, David pleaded guilty to one count of embezzlement from a registered investment company in violation of Sections 37 and 49 of the Investment Company Act, and one count of mail fraud, in United States v. Irving David, 03 Crim. 1016 (S.D.N.Y.). The indictment to which David pleaded guilty was based upon the same conduct underlying the Commission's complaint. For further information, see Litigation Release No. 18300 (Aug. 21, 2003). (Rels. 34-50111; IA-2269; File No. 3-11566) IN THE MATTER OF DOMINIQUE ALVIERI On July 28, the Commission issued an Order Instituting Public Administrative Proceedings Pursuant to Section 203(f) of the Investment Advisers Act of 1940 (Order) against Dominique S. Alvieri (Alvieri), formerly a resident of Little Ferry, New Jersey, and Toronto, Ontario, Canada. In the Order, the Division of Enforcement alleges that Alvieri has been convicted of investment advisory and mail fraud before the United States District Court for the Southern District of New York for using fraudulent misrepresentations and omissions of material fact to induce three advisory clients to give him a total of at least $660,804 to invest on their behalf when, in fact, Alvieri misappropriated and diverted for his personal use a substantial portion of the funds that he received from these advisory clients. The Commission instituted this administrative proceeding after the District Court entered a final judgment on June 4, 2004, in U.S. v. Dominique S. Alvieri, 02 Cr. 084 (S.D.N.Y.) (GEL), sentencing Alvieri to 42 months in prison followed by three years of supervised release and ordering him to pay $621,804.04 in restitution. This sentence followed Alvieri's guilty plea to three felony counts of investment advisory fraud and one count of mail fraud for his conduct described above. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Alvieri an opportunity to dispute these allegations, and to determine what, if any, remedial sanctions against Alvieri are appropriate and in the public interest pursuant to Section 203(f) of the Investment Advisers Act. The Commission directed that an administrative law judge issue an initial decision in this matter within 210 days from the date of service of the Order Instituting Proceedings. (Rel. IA- 2270; File No. 3-11567) SEC ALLEGES ADDITIONAL VIOLATIONS BY PARMALAT FINANZIARIA, S.p.A. AND SIMULTANEOUSLY SETTLES CIVIL ACTION Parmalat Finanziaria Agrees to Entry of Permanent Injunction and Corporate Undertakings On July 28, the Commission filed an amended complaint in its lawsuit against Parmalat Finanziaria S.p.A. (Parmalat Finanziaria) in U.S. District Court in the Southern District of New York. The amended complaint alleges that the company engaged in one of the largest financial frauds in history and defrauded U.S. institutional investors when it sold them more than $1 billion in debt securities in a series of private placements between 1997 and 2002. Simultaneously with the filing of the amended complaint, Parmalat Finanziaria consented to the entry of a final judgment settling the Commission's action against it. The settlement is subject to the court's entry of the proposed judgment. In its consent, Parmalat Finanziaria has agreed, without admitting or denying the allegations of the amended complaint, to be permanently enjoined from violating Section 10(b) of the Securities Exchange Act of 1934 and Exchange Act Rule 10b-5, as well as Section 17(a) of the Securities Act of 1993. In addition, Parmalat Finanziaria has agreed to adopt changes to its corporate governance to promote future compliance with the federal securities laws, including adopting by-laws providing for governance by a shareholder-elected board of directors, the majority of whom will be independent and serve finite terms; specifically delineating in the by-laws the duties of the board of directors; adopting a Code of Conduct governing the duties and activities of the board of directors; adopting an Insider Dealing Code of Conduct; and adopting a Code of Ethics. The by-laws will also require that the positions of chairman of the board of directors and managing director be held by two separate individuals. Parmalat Finanziaria's consent also provides for the continuing jurisdiction of the U.S. District Court to enforce its provisions. [SEC v. Parmalat Finanziaria, S.p.A., Case No. 03 CV 10266 (PKC) SDNY] (LR-18803; AAE Rel. 2065) SEC SUES FORMER QWEST GENERAL COUNSEL TO ENFORCE ITS ADMINISTRATIVE SUBPOENA The Commission announced today that on July 28 it filed a subpoena enforcement action in the U.S. District Court for the District of Colorado against Drake Tempest, the former General Counsel of Qwest Communications International, Inc. (Qwest). Pursuant to a subpoena issued on Nov. 12, 2003, Tempest was initially obligated to appear for testimony before the Commission on Dec. 16-18, 2003. The Commission agreed to postpone the testimony. The Commission rescheduled Tempest's testimony for June 22-24, 2004. Through counsel, Tempest objected to having to comply with the subpoena to provide testimony and, after informing the Commission of his intention, failed to appear to testify. Accordingly, the Commission filed its Application For An Order To Show Cause And For An Order To Enforce Administrative Subpoena, along with a supporting Memorandum and Declaration. In its Application and supporting filings, the Commission alleges that on April 3, 2002, the Commission issued its Order Directing Private Investigation and Designating Officers to Take Testimony (Formal Order) in the Qwest investigation. The Formal Order authorizes members of the staff to investigate whether antifraud and/or reporting provisions of the federal securities laws have been or are being violated by any persons or entities in connection with the offer, sale and/or purchase of securities of Qwest. Pursuant to its Application, the Commission is seeking an order directing Tempest to show cause why the Court should not enter an order requiring him to appear for testimony. A hearing on the Commission's application has not yet been scheduled. [SEC v. Drake Tempest, Civil Action No.04-B-1547 (OES), USDC District of Colorado] (LR- 18804) SEC OBTAINS JURY VERDICT AGAINST TWO DEFENDANTS IN SCHOLASTIC INSIDER TRADING CASE The Commission announced today that on July 22 a federal jury found two Orlando-area real estate agents, Donna Yun of Longwood, Florida, and Jerry Burch of Heathrow, Florida, liable for illegal insider trading in options on the stock of Scholastic Corporation. The jury returned its verdict after a three-day retrial presided over by U.S. District Judge Anne C. Conway. In its complaint, filed on Feb. 3, 1999, the Commission alleged that on or before Tuesday, Feb. 18, 1997, Yun's husband, then an officer of Scholastic, told Yun in confidence that Scholastic would announce that it expected a loss for the quarter ending Feb. 28, 1997, and that the price of Scholastic common stock would likely decline as a result. Yun breached her duty of confidence and disclosed the inside information at a cocktail party that Tuesday evening to her friend and colleague of six years, Jerry Burch. During the following two days, Burch purchased 130 Scholastic put option contracts, including 10 February contracts that expired within 48 hours, that would rise in value if Scholastic's stock price went down. After Scholastic released its negative earnings announcement on Feb. 20, 1997, Scholastic's common stock price dropped approximately 40 percent, from $61.50 to $36.75. On February 21, Burch exercised his options for a net profit of approximately $269,000 - a 1300 percent return on his two-day investment. The case had previously been tried in December 2000. In the first trial, the jury also found both Yun and Burch liable for insider trading. However, on appeal, the United States Court of Appeals for the Eleventh Circuit vacated the district court's judgment based on prejudicial error in the district court's jury instructions. The appeals court remanded the case for a second trial. At the second trial, the jury determined that Yun and Burch had violated Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. At a later date, Judge Conway will determine the appropriate relief against Yun and Burch, which may include permanent injunctions, disgorgement of the ill-gotten gains, and civil penalties. [SEC v. Donna Yun and Jerry Burch, Case No. 6:99-cv-117-ORL-22KRS USDC, MD FL, Orlando Division] (LR-18805) FORMER INVESTMENT BANKER CHARGED WITH INSIDER TRADING The Commission today filed a civil injunctive action against Kenneth F. Kryzda, a former managing director of JP Morgan Chase Bank (JP Morgan), and a citizen of the United States and Mexico and a resident of Mexico City, Mexico. In its complaint, the Commission alleges that Kryzda engaged in illegal insider trading in connection with his purchases of the common stock of Panamerican Beverages, Inc. (Panamerican) prior to the Dec. 23, 2002, announcement that Panamerican would be acquired by Coca-Cola FEMSA S.A. de C.V. According to the complaint, Kryzda learned of the proposed acquisition in the course of his employment as an investment banker in the Mexico City office of JP Morgan. The complaint alleges that Kryzda misappropriated this and other material, nonpublic information concerning a possible acquisition of Panamerican from JP Morgan and then purchased shares of Panamerican stock prior to the merger announcement. According to the complaint, on November 20 and 21, and December 19 and 20, 2002, Kryzda purchased a total of 7,100 Panamerican shares. The merger was publicly announced on Dec. 23, 2002, and on that day, Panamerican shares closed at $20.59, an approximately 100% increase from the prior day's close. On Dec. 30, 2002, seven days after the merger announcement, Kryzda sold all his Panamerican shares. He made profits of $78,944. Kryzda, without admitting or denying the allegations in the Commission's complaint, has consented to the entry of a Final Judgment permanently enjoining him from violating Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act), and Exchange Act Rule 10b-5. Kryzda also has agreed to pay a total of $202,701.16, representing disgorgement of his illegal insider trading profits, prejudgment interest, and a civil penalty of one and a half times his trading profits. The Commission's investigation is continuing. [SEC v. Kenneth F. Kryzda, Civil Action No. 04 CV 5853 (RO), SDNY] (LR-18806) FINAL JUDGMENT OF PERMANENT INJUNCTION AND OTHER RELIEF ENTERED AGAINST DEFENDANTS WORLD CLASS LIMOUSINES, INC., AND 1-800-GET-LIMO, INC. AND FINAL JUDGMENT SETTING AMOUNT OF DISGORGEMENT AND CIVIL PENALTIES AS TO ANTHONY CALIENDO The Commission announced that on June 14, 2004, and June 29, 2004, the U.S. District Court for the Southern District of Florida entered a Final Judgment of Permanent Injunction and Other Relief (Final Judgment) against Defendants World Class Limousines, Inc., and 1-800-GET-LIMO, Inc. (Corporate Defendants) and a Final Judgment Setting Amount of Disgorgement and Civil Penalties as to Defendant Anthony Caliendo (Caliendo), respectively. The Final Judgment, entered with the Corporate Defendants' consent, without admitting or denying the allegations of the SEC's Complaint, enjoins them from violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934, and Rule 10b-5 thereunder. The Final Judgment as to Caliendo finds him jointly and severally liable with the Corporate Defendants for disgorgement in the amount of $1,500,000, plus prejudgment interest in the amount of $22,500, and orders Caliendo to pay a civil penalty in the amount of $120,000. On June 24, 2004, the SEC filed a motion to dismiss its disgorgement claims against the Corporate Defendants since both companies are defunct and any remaining assets had become part of the receivership estate. On April 18, 2002, the Court had entered a Judgment against Caliendo, with Caliendo's consent. The Judgment permanently enjoined him from violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) of the Exchange Act of 1934, and Rule 10b-5 thereunder. [SEC v. World Class Limousines, Inc., 1-800-Get-Limo, Inc., and Anthony P. Caliendo, Jr., Case No. 01-7834-CIV-Jordan/Bandstra (S.D. Fla.)] (LR-18807) FINAL JUDGMENT OF PERMANENT INJUNCTION ENTERED AGAINST DEFENDANT PHILIP GRATZ The Commission announced that on June 1, 2004, the U.S. District Court for the Southern District of Florida entered a Final Judgment of Permanent Injunction and Other Relief (Final Judgment) against Defendant Philip R. Gratz (Gratz). The Final Judgment, entered with Gratz's consent, without admitting or denying the allegations of the SEC's Complaint, enjoins him from violations of Sections 15(a) and 15(b) of the Securities Exchange Act of 1934 and Section 203(f) of the Investment Advisers Act of 1940. In addition to injunctive relief, the Final Judgment orders Gratz to pay a civil penalty in the amount of $120,000. [SEC v. Philip R. Gratz, Case No. 03-20889-CIV-JORDAN/BANDSTRA (S.D. Fla.)] (LR-18808) INJUNCTIVE ACTION FILED AGAINST THREE FORMER OFFICERS OF IBP, INC. SUBSIDIARY The Commission announced that it filed a complaint seeking injunctive and other relief against Andrew J. Zahn, Philip J. Sexauer, and Cynthia K. Berryman, all of whom reside in the Chicago area. Each of these individuals is a former officer of DFG, L.L.C. (DFG), a Chicago-based company that was a subsidiary of a subsidiary of IBP, Inc. (IBP). At the time of the relevant conduct, IBP was a public company based in Dakota Dunes, South Dakota, and was one of the nation's largest producers of fresh beef and pork. The Commission alleges that Zahn (DFG's former president), Sexauer (DFG's chief financial officer in 1999), and Berryman (DFG's controller in 1999 and chief financial officer in 2000) engaged in an array of accounting improprieties to inflate DFG's earnings. These misstatements caused IBP to materially misstate its own financial results for the fourth quarter of 1999 and the first three quarters of 2000. Specifically, the Commission alleges that Zahn, Sexauer, and Berryman directed that DFG not charge certain expense items in the period they were incurred, but instead improperly included these amounts in inventory, prepaid expense, and accounts receivable asset accounts to overstate DFG's earnings. The Commission alleges that each of the defendants was motivated by personal compensation tied to DFG's financial performance. In its complaint, the Commission claims that, through these actions, each of the defendants violated Section 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 13b2-1 thereunder, and aided and abetted IBP's violations of Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 12b-20 and 13a-1 thereunder. It further claims that Zahn and Berryman violated Section 10(b) of the Exchange Act and Rules 10b-5 and 13a-13 thereunder. The Commission seeks a final judgment enjoining all of the defendants from future violations of the federal securities laws, ordering the defendants to disgorge ill-gotten gains, and imposing civil monetary penalties. The Commission also seeks an order barring Zahn and Berryman from serving as an officer or director of a public company. Simultaneously with the filing of the complaint, Sexauer consented to the entry of an injunction against him prohibiting him from future violations of all of the provisions the Commission claims he violated. Sexauer also agreed to pay full disgorgement of his ill-gotten gains, prejudgment interest, and a civil penalty of $35,000. [SEC v. Zahn, et al., Civil Action No. 04C4948, N.D. Ill.] (LR-18809; AAE Rel. 2066) JUDGMENT OF PERMANENT INJUNCTION AND OTHER RELIEF ENTERED AGAINST DEFENDANT WARREN WARE The Commission announced that on May 14, 2004, the U.S. District Court for the Middle District of Florida entered a Judgment of Permanent Injunction and Other Relief (Judgment) against Defendant Warren L. Ware (Ware). The Judgment, entered with Ware's consent, without admitting or denying the allegations of the SEC's complaint, enjoins him from violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b- 5 thereunder, and Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. In addition to injunctive relief, the Judgment provides for disgorgement and the imposition of a civil penalty in amounts to be reached by agreement of the parties and/or by the Court upon the SEC's motion. [SEC v. W.L. Ware Enterprises, Inc., et al. and Warren L. Ware, Case No. 6:04-CV-112 ORL-18-JGG (M.D. Fla.)] (LR-18813) CORRECTIONS AND ADDITIONS ADDITIONAL INFORMATION The Accounting and Auditing release number was omitted from a cite in the July 27th issue of the Digest, [SEC v. Michael Felicissimo, Civil Action No. 04-RB-1541, OES, D.Co.] (LR-18800). The Accounting and Auditing release number is 2061. HOLDING COMPANY ACT RELEASES COLUMBIA ENERGY GROUP, ET AL. A notice has been issued giving interested persons until Aug. 23, 2004, to request a hearing on a proposal by Columbia Energy Group, a registered holding company, and its wholly-owned public utility subsidiary, Columbia Gas of Ohio, Inc. (Columbia Ohio) to make an additional $15 million capital contribution to Columbia of Ohio Receivables Corporation (CORC), a factoring subsidiary organized by Columbia Ohio to engage in a receivables sale program, and reserving jurisdiction. (Rel.. 35-27879) CINERGY CORP., ET AL. An order has been issued approving (1) a proposal by (i) Cinergy Corp. (Cinergy), a registered holding company under the Act, (ii) its subsidiary public-utility company The Cincinnati Gas & Electric Company (CG&E), and (iii) INOH Gas, Inc. (INOH), and (2) a request by INOH for an exemption. Cinergy and CG&E request authorization to sell CG&E's subsidiary Lawrenceburg Gas Company to INOH. INOH requests an exemption under Section 3(a)(1) of the Act from all provisions of the Act except Section 9(a)(2). (Rel. 35-27880) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF A PROPOSED RULE CHANGES The National Securities Clearing Corporation filed a proposed rule change (SR-NSCC-2004-03) under Section 19(b)(1) of the Exchange Act that provides for revisions to NSCC's fees for its Mutual Fund Profile Service and Fund/SPEED Service. The new fees will be effective Sept. 1, 2004. The proposed rule change has become effective immediately under Section 19(b)(3)(A)(ii) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of August 2, 2004. (Rel. 34-50095) A proposed rule change and Amendment No. 1 thereto by the National Association of Securities Dealers to amend the Rule 9600 Series (SR-NASD- 2004-100) 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 August 2, 2004. (Rel. 34-50099) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission noticed and granted accelerated approval to a proposed rule change (SR-NASD-2004-112) submitted by the National Association of Securities Dealers to extend its pilot program relating to price- improvement standards under the Manning Interpretation. Publication of the proposal is expected in the Federal Register during the week of August 2, 2004. (Rel. 34-50097) APPROVAL OF PROPOSED RULE CHANGE The Commission granted approval to a proposed rule change (SR-Phlx-2003- 59) and Amendments No. 1, 2, 3, 4, and 5 thereto, and granted accelerated approval of Amendments No. 6 and 7 thereto, filed by the Philadelphia Stock Exchange relating to the implementation of a new electronic trading platform, called "Phlx XL." Publication of the proposal is expected in the Federal Register during the week of August 2, 2004. (Rel. 34-50100) PROPOSED RULE CHANGE The National Association of Securities Dealers filed a second amendment to a proposed rule change (SR-NASD-2003-176) relating to Chief Executive Officer Certification and Designation of Chief Compliance Officer. Publication of the proposal is expected in the Federal Register during the week of August 2, 2004. (Rel. 34-50105) IMMEDIATE EFFECTIVENESS OF PROPOSED AMENDMENT TO THE PLAN FOR REPORTING OF CONSOLIDATED OPTIONS LAST SALE REPORTS AND QUOTATION INFORMATION The Options Price Reporting Authority filed a notice of filing and immediate effectiveness of a proposed Plan amendment pursuant to Rule 11Aa3-2 under the Securities Exchange Act of 1934 (SR-OPRA-2004-04) regarding the temporary waiver of charges by OPRA relating to the dynamic throttle. Publication of the notice is expected in the Federal Register during the week of August 2, 2004. (Rel. 34-50110) WITHDRAWAL SOUGHT A notice has been issued giving interested persons until Aug. 20, 2004, to comment on the application of Morgan's Foods, Inc. to withdraw its common stock, no par value, from listing and registration on the American Stock Exchange. (Rel. 34-50112) 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 ACS HOLDINGS INC, 7658 MUNICIPAL DRIVE, ORLANDO, FL, 32819, 407-226-6866 - 100,000,000 ($150,000.00) Equity, (File 333-117698 - Jul. 28) (BR. 08) SB-2 CHINA ENERGY VENTURES CORP, 750 440 2 AVE SW, SAME, CALGARY, A0, T2P 5E9, 4032348885 - 29,612,141 ($18,507,588.13) Equity, (File 333-117699 - Jul. 28) (BR. 04) S-1 Prestige Brands Holdings, Inc., 90 NORTH BROADWAY, IRVINGTON, NY, 10533, (914) 524-6810 - 0 ($920,000,000.00) Other, (File 333-117700 - Jul. 28) (BR. 01) S-4 TECO ENERGY INC, 702 N FRANKLIN ST, TECO PLAZA, TAMPA, FL, 33602, 8132284111 - 16,987,828 ($204,732,900.00) Equity, (File 333-117701 - Jul. 28) (BR. 02) F-3 AUDIOCODES LTD, 1 HAYARDEN STREET, YEHUD ISRAEL, L3, 70151, 97239764000 - 1 ($150,000,000.00) Other, (File 333-117703 - Jul. 28) (BR. 37) S-8 UNITED STATES ANTIMONY CORP, P O BOX 643, THOMPSON FALLS, MT, 59873, 4068273523 - 400,000 ($124,000.00) Equity, (File 333-117704 - Jul. 28) (BR. 04) S-8 DEUTSCHE BANK AKTIENGESELLSCHAFT, TAUNUSANLAGE 12 60325, FRANKFURT AM MAIN GERMANY, I8, 00000, 011496991000 - 0 ($1,306,470,000.00) Equity, (File 333-117705 - Jul. 28) (BR. 07) F-6 PRUDENTIAL PLC, LAURENCE POUNTNEY HILL, LONDON ENGLAND, X0, EC4R OHH, 011442075483737 - 50,000,000 ($500,000.00) ADRs/ADSs, (File 333-117706 - Jul. 28) (BR. 01) S-8 BORGWARNER INC, 200 S MICHIGAN AVE, CHICAGO, IL, 60604, 3123228500 - 0 ($58,671,000.00) Equity, (File 333-117707 - Jul. 28) (BR. 05) S-8 CROWN MEDICAL SYSTEMS INC, 6006 NORTH MESA ST, SUITE 709, EL PASO, TX, 79912, 915-845-1787 - 8,665,000 ($1,879,300.00) Equity, (File 333-117708 - Jul. 28) (BR. 08) S-1 WESTMORELAND COAL CO, 2 NORTH CASCADE AVENUE 14TH FLOOR, COLORADO SPRINGS, CO, 80903, 7194422600 - 1,626,986 ($33,190,515.00) Equity, (File 333-117709 - Jul. 28) (BR. 04) S-8 INFINITY PROPERTY & CASUALTY CORP, 2204 LAKESHORE DRIVE, SUITE 125, BIRMINGHAM, AL, 35209, 205-870-4000 - 1,000,000 ($28,090,000.00) Equity, (File 333-117711 - Jul. 28) (BR. 01) S-8 GLOBAL LINKS CORP, 949-451-4518 - 0 ($915,400.00) Equity, (File 333-117712 - Jul. 28) (BR. 03) S-8 SOUTHWEST WATER CO, 225 N BARRANCA AVE, STE 200, WEST COVINA, CA, 91791-1605, 6269151551 - 250,000 ($3,077,500.00) Equity, (File 333-117713 - Jul. 28) (BR. 02) S-8 RLI CORP, 9025 N LINDBERGH DR, PEORIA, IL, 61615, 3096921000 - 0 ($7,214,000.00) Equity, (File 333-117714 - Jul. 28) (BR. 01) S-8 Google Inc., 1600 AMPHITHEATRE PARKWAY, MOUNTAIN VIEW, CA, 94043, 650 623 4000 - 27,566,757 ($169,460,712.36) Equity, (File 333-117715 - Jul. 28) (BR. 08) S-8 INPUT OUTPUT INC, 11104 W AIRPORT BLVD, SUITE 200, STAFFORD, TX, 77477, 2819333339 - 365,000 ($3,036,800.00) Equity, (File 333-117716 - Jul. 28) (BR. 36) S-3 NEXMED INC, 350 CORPORATE BLVD, ROBBINSVILLE, NJ, 08691, 6092089688 - 0 ($11,208,491.00) Equity, (File 333-117717 - Jul. 28) (BR. 01) SB-2 UNIVERSAL FLIRTS CORP., 142 MINEOLA AVENUE, SUITE 2D, ROSLYN HEIGHTS, NY, 11577, (516) 359-5619 - 1,939,000 ($96,950.00) Equity, (File 333-117718 - Jul. 28) (BR. ) S-8 OPPENHEIMER HOLDINGS INC, SUITE 1110, P.O. BOX 2015, 20 EGLINTON AVE. WEST, TORONTO, A6, M4R 1K8, (416)322-1515 - 800,000 ($19,208,000.00) Equity, (File 333-117720 - Jul. 28) (BR. 07) S-1 Specialty Underwriters Alliance, Inc., 8585 STEMMONS FREEWAY, SUITE 200, SOUTH TOWER, DALLAS, TX, 75247, (469) 547-3031 - 0 ($230,000,000.00) Equity, (File 333-117722 - Jul. 28) (BR. ) S-8 PARTNERS TRUST FINANCIAL GROUP INC, 233 GENESEE STREET, UTICA, NY, 13501, 0 ($2,746,722.00) Equity, (File 333-117723 - Jul. 28) (BR. 07) S-8 PARTNERS TRUST FINANCIAL GROUP INC, 233 GENESEE STREET, UTICA, NY, 13501, 0 ($4,500,000.00) Equity, (File 333-117724 - Jul. 28) (BR. 07) S-8 ALASKA AIR GROUP INC, 19300 PACIFIC HWY SOUTH, SEATTLE, WA, 98188, 206.392.5040 - 0 ($35,207,000.00) Equity, (File 333-117725 - Jul. 28) (BR. 05) S-8 ST PAUL TRAVELERS COMPANIES INC, 385 WASHINGTON ST, SAINT PAUL, MN, 55102, 6123107911 - 0 ($1,234,450,000.00) Equity, (File 333-117726 - Jul. 28) (BR. 01) S-8 SWIFT TRANSPORTATION CO INC, 2200 SOUTH 75TH AVENUE, PHOENIX, AZ, 85043, 6022699700 - 5,000,000 ($98,550,000.00) Equity, (File 333-117727 - Jul. 28) (BR. 05) S-8 SWIFT TRANSPORTATION CO INC, 2200 SOUTH 75TH AVENUE, PHOENIX, AZ, 85043, 6022699700 - 2,000,000 ($39,420,000.00) Equity, (File 333-117728 - Jul. 28) (BR. 05) S-3 DANIELSON HOLDING CORP, 767 THIRD AVE 5TH FL, NEW YORK, NY, 10017, 2128880347 - 0 ($102,992,321.00) Equity, (File 333-117730 - Jul. 28) (BR. 01) 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 ------------------------------------------------------------------------------------------------ 724 SOLUTIONS INC X X 07/28/04 8X8 INC /DE/ DE X X 07/28/04 ABLE LABORATORIES INC DE X X 07/27/04 ACCREDITED HOME LENDERS HOLDING CO DE X X 07/28/04 ACE LTD D0 X X 07/27/04 ACE SECURITIES CORP DE X X 07/28/04 ACG HOLDINGS INC DE X X 07/28/04 ACTION PERFORMANCE COMPANIES INC AZ X X 07/28/04 ACTIVE POWER INC DE X 07/28/04 ADVANCE FINANCIAL BANCORP DE X X 07/27/04 ADVANCED MEDICAL OPTICS INC DE X 07/28/04 AEGIS COMMUNICATIONS GROUP INC DE X X 07/13/04 AEP INDUSTRIES INC DE X 07/28/04 AFFILIATED MANAGERS GROUP INC DE X X 07/28/04 AGCO CORP /DE DE X X 07/28/04 AIR PRODUCTS & CHEMICALS INC /DE/ DE X X 07/28/04 AIRNET COMMUNICATIONS CORP DE X X 07/28/04 AIRTRAN HOLDINGS INC NV X X X 06/30/04 ALDERWOODS GROUP INC DE X X 07/28/04 ALDERWOODS GROUP INC DE X X 07/28/04 ALEXANDER & BALDWIN INC HI X 07/27/04 ALLERGAN INC DE X X 07/28/04 ALLERGAN INC DE X X 07/27/04 ALLIANCE CAPITAL MANAGEMENT HOLDING L DE X X X 07/27/04 ALLIANCE CAPITAL MANAGEMENT L P DE X X X 07/27/04 ALLIANCE FIBER OPTIC PRODUCTS INC CA X 07/28/04 ALLIANCE RESOURCE PARTNERS LP DE X X 07/22/04 ALLIANCE SEMICONDUCTOR CORP /DE/ DE X 07/28/04 ALLIED CAPITAL CORP MD X X 07/28/04 ALTIGEN COMMUNICATIONS INC X X 07/28/04 AMERADA HESS CORP DE X X X 07/28/04 AMERICAN HOME MORTGAGE INVESTMENT COR MD X X 07/28/04 AMERICAN ITALIAN PASTA CO DE X 07/28/04 AMERIGAS PARTNERS LP DE X 07/28/04 AMERIGROUP CORP X X 07/28/04 AMERISTAR CASINOS INC NV X X X 07/28/04 AMGEN INC DE X 07/22/04 AMLI RESIDENTIAL PROPERTIES TRUST MD X X 07/27/04 ANALYSTS INTERNATIONAL CORP X X X 07/27/04 ANALYTICAL SURVEYS INC CO X X 06/30/04 ANCHOR BANCORP WISCONSIN INC WI X 06/30/04 ANHEUSER-BUSCH COMPANIES, INC. DE X X 07/28/04 ANNAPOLIS NATIONAL BANCORP INC MD X X 07/28/04 ANTARES PHARMA INC MN X 07/27/04 ANTEON INTERNATIONAL CORP DE X 07/27/04 AP HENDERSON GROUP NV X X X 07/22/04 APOGENT TECHNOLOGIES INC WI X X 07/27/04 APPLEBEES INTERNATIONAL INC DE X 07/28/04 APPLERA CORP DE X X 07/28/04 APPLICA INC FL X 07/28/04 AQUANTIVE INC WA X X X 07/27/04 ARIBA INC DE X X 07/23/04 ARVINMERITOR INC IN X X 07/28/04 ASIAINFO HOLDINGS INC DE X X 07/27/04 ASK JEEVES INC DE X 07/28/04 ASK JEEVES INC DE X 07/28/04 AMEND Asset Backed Pass-Through Certificate DE X X 07/15/04 ASSOCIATED BANC-CORP WI X 07/28/04 ASSOCIATED ESTATES REALTY CORP OH X 06/30/04 ATLANTIC COAST AIRLINES HOLDINGS INC DE X 07/28/04 ATLANTIC SYNERGY INC NV X X X X 07/02/04 AMEND ATS MEDICAL INC MN X X 07/28/04 AUGUST TECHNOLOGY CORP MN X X 07/28/04 AUGUST TECHNOLOGY CORP MN X X 07/27/04 AULT INC MN X 07/27/04 AVIGEN INC \DE DE X 07/28/04 AVISTA CORP WA X X 07/28/04 AVON PRODUCTS INC NY X 07/28/04 AVX CORP DE X 07/28/04 AXCELIS TECHNOLOGIES INC DE X 07/28/04 BACK YARD BURGERS INC DE X X X 07/27/04 BALDWIN & LYONS INC IN X X 07/27/04 Banc of America Alternative Loan Trus DE X X 07/25/04 Banc of America Commercial Mort. Pass DE X X 07/28/04 BANC OF AMERICA FUNDING CORP MORT PAS DE X 07/25/04 Banc of America Mortgage Securities M DE X X 07/25/04 Banc of America Mortgage Securities M DE X X 07/25/04 BANCSHARES OF FLORIDA INC FL X X 07/28/04 BANCTRUST FINANCIAL GROUP INC AL X 07/27/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/04 BANK OF AMERICA MORT SEC INC MORT PAS DE X 07/25/04 BANK OF AMERICA MORTGAGE SEC INC MOR DE X 07/25/04 BANK OF AMERICA MORTGAGE SEC INC MOR DE X 07/25/04 BANK OF AMERICA MORTGAGE SEC INC MOR DE X 07/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 07/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 07/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 07/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 07/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 07/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 07/25/04 BANK OF AMERICA MORTGAGE SEC INC MORT DE X 07/25/04 BANK OF AMERICA MORTGAGE SECURITIES I DE X 07/25/04 BANK OF AMERICA MORTGAGE SECURITIES I DE X 07/25/04 BANK OF AMERICA MORTGAGE SECURITIES I DE X 07/25/04 BANK OF AMERICA MORTGAGE SECURITIES I DE X 07/25/04 BANK OF AMERICA MORTGAGE SECURITIES I DE X 07/25/04 BANNER CORP WA X X 07/28/04 BANTA CORP WI X X 07/27/04 BARRETT BUSINESS SERVICES INC MD X 07/28/04 BEAR STEARNS ARM TRUST, MORTGAGE PASS DE X X 07/25/04 BEAR STEARNS ARM TRUST, MORTGAGE PASS DE X X 07/25/04 BEAR STEARNS ASSET BACKED SECURITIES DE X X 07/28/04 BEAR STEARNS ASSET BACKED SECURITIES DE X X 07/28/04 BELL MICROPRODUCTS INC CA X X 07/28/04 BENTLEY PHARMACEUTICALS INC DE X 07/28/04 BIOGEN IDEC INC DE X 07/28/04 BLUE NILE INC DE X 07/28/04 BLUEGREEN CORP MA X X 07/26/04 BOEING CO DE X X 07/28/04 BOISE CASCADE CORP DE X X X 07/26/04 BOYD GAMING CORP NV X X 07/28/04 BRIDGE TECHNOLOGY INC NV X 07/27/04 BRILLIAN CORP DE X 07/28/04 BRUSH ENGINEERED MATERIALS INC X 07/28/04 BUSINESS OBJECTS S.A. X X 07/28/04 CABELAS INC X X X 07/28/04 CADENCE DESIGN SYSTEMS INC DE X X 07/28/04 CAPITAL CORP OF THE WEST CA X 07/28/04 CAPITAL ENVIRONMENTAL RESOURCE INC A6 X 07/27/04 CAPITOL BANCORP LTD MI X 07/28/04 CAPITOL FEDERAL FINANCIAL X X 07/27/04 CAREER EDUCATION CORP DE X 07/27/04 CASCADE NATURAL GAS CORP WA X X 07/27/04 CASTSM STEP-UP TRUST III DE X X 07/15/04 CELADON GROUP INC DE X X 07/27/04 CELLEGY PHARMACEUTICALS INC CA X X 07/27/04 CENTILLIUM COMMUNICATIONS INC DE X X 07/28/04 CHARTER COMMUNICATIONS INC /MO/ DE X X 07/27/04 CHECKPOINT SYSTEMS INC PA X X 07/27/04 CHEVIOT FINANCIAL CORP X X 07/26/04 CHICAGO PIZZA & BREWERY INC CA X X 07/27/04 CHINA PHARMACEUTICALS CORP DE X X 05/24/04 AMEND CHIPPAC INC CA X X 07/28/04 CHITTENDEN CORP /VT/ VT X 07/28/04 CHROMCRAFT REVINGTON INC DE X 07/27/04 CINCINNATI BELL INC OH X X 07/28/04 CIT Equipment Collateral 2004-EF1 DE X X 07/20/04 CIT EQUIPMENT COLLATERAL 2004-VT1 DE X X 07/20/04 CITIGROUP MORTGAGE LOAN TRUST SERIES X 07/26/04 CITIZENS SOUTH BANKING CORP DE X X 07/28/04 CLEVELAND CLIFFS INC OH X 07/28/04 CLICKSOFTWARE TECHNOLOGIES LTD L3 X X 07/28/04 CLIFTON SAVINGS BANCORP INC X X 07/28/04 CNB FINANCIAL CORP/PA PA X X 07/28/04 COGNITRONICS CORP NY X 07/28/04 COMCAST CORP PA X X 07/28/04 COMMERCIAL NET LEASE REALTY INC MD X X 06/30/04 COMMUNITY BANK SHARES OF INDIANA INC IN X 07/28/04 COMMUNITY FIRST INC TN X X 07/21/04 COMPX INTERNATIONAL INC DE X X 07/27/04 CONCUR TECHNOLOGIES INC WA X 07/28/04 CONNETICS CORP DE X X X 07/28/04 CONOCOPHILLIPS DE X X 07/28/04 CONSOLIDATED GRAPHICS INC /TX/ TX X X 07/28/04 CONSTAR INTERNATIONAL INC DE X X 07/28/04 COOPER CAMERON CORP DE X X 07/28/04 CORPORATE EXECUTIVE BOARD CO DE X 07/26/04 CORPORATE OFFICE PROPERTIES TRUST MD X 07/28/04 CORPORATE REALTY INCOME FUND I L P DE X X X 06/18/04 CORTS TRUST II FOR FORD NOTES DE X X 07/15/04 COST U LESS INC WA X X 07/28/04 CRITICAL HOME CARE INC NV X X X X 06/22/04 AMEND CRITICAL HOME CARE INC NV X X X X 05/07/04 AMEND CRITICAL PATH INC CA X X 07/28/04 CROSSTEX ENERGY INC DE X X 07/28/04 CROSSTEX ENERGY LP DE X X 07/28/04 CSS INDUSTRIES INC DE X X 07/27/04 CSX CORP VA X X 07/28/04 CT COMMUNICATIONS INC /NC NC X 07/28/04 CULLEN FROST BANKERS INC TX X 07/28/04 CWABS INC DE X X 07/28/04 CWABS INC ASSET-BACKED CERTIFICATES S DE X 06/25/04 CWALT INC X X 07/23/04 CWALT INC X X 07/23/04 CWMBS INC DE X 07/28/04 CYTOKINETICS INC X X 07/28/04 DADE BEHRING HOLDINGS INC DE X X 07/27/04 DATA SYSTEMS & SOFTWARE INC DE X X 07/26/04 DATASTREAM SYSTEMS INC DE X 07/28/04 DAWSON GEOPHYSICAL CO TX X X 07/27/04 DELTIC TIMBER CORP DE X X 07/28/04 DIGIMARC CORP DE X X X 07/28/04 DIONEX CORP /DE CA X 07/28/04 DIRECTV GROUP INC DE X 07/27/04 DIVERSIFIED SECURITY SOLUTIONS INC DE X X 07/27/04 DIXIE GROUP INC TN X X 07/28/04 DOT HILL SYSTEMS CORP NY X X 07/28/04 DOVER DOWNS GAMING & ENTERTAINMENT IN DE X X 07/28/04 DOVER MOTORSPORTS INC DE X X 07/28/04 DTE ENERGY CO MI X X 07/28/04 DYNEGY INC /IL/ IL X X 07/28/04 EAST PENN FINANCIAL CORP X X 07/26/04 EASTERN CO CT X X X 07/28/04 ECLIPSYS CORP DE X X 07/28/04 EDGE PETROLEUM CORP DE X X 07/28/04 EL PASO CORP/DE DE X X 07/27/04 ELECTRO ENERGY INC FL X X 07/16/04 ENBRIDGE ENERGY PARTNERS LP DE X X 07/23/04 ENCORE ACQUISITION CO DE X X 07/27/04 ENCYSIVE PHARMACEUTICALS INC DE X X 07/28/04 ENDWAVE CORP DE X X 07/28/04 ENERGIZER HOLDINGS INC MO X 06/30/04 ENTERASYS NETWORKS INC /DE/ DE X X 07/28/04 ENTRADA NETWORKS INC DE X X 07/28/04 AMEND ENXNET INC OK X X 07/27/04 ENZO BIOCHEM INC NY X 07/28/04 EPIQ SYSTEMS INC MO X X 07/27/04 EQUINIX INC DE X X 07/28/04 EQUITY ONE ABS INC MORTGAGE PASS-THRO X 07/23/04 EQUITY ONE ABS INC MORTGAGE PASS-THRO X X 07/23/04 EQUITY ONE INC MD X X X 07/27/04 EQUITY ONE MORTGAGE PASS-THROUGH TRUS X 07/26/04 Equity One Mortgage Pass-Through Trus X 07/26/04 ERIE INDEMNITY CO PA X 07/28/04 ESCHELON TELECOM INC X X 07/26/04 ESS TECHNOLOGY INC CA X X 07/28/04 EURONET WORLDWIDE INC DE X X 07/27/04 EVANS BANCORP INC NY X X 07/27/04 EXELON CORP PA X X 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FMC CORP DE X 07/27/04 FMS FINANCIAL CORP NJ X X 07/26/04 FN ESTATE INC PA X X 06/30/04 FNB CORP/NC NC X 07/28/04 Franklin Auto Trust 2004-1 DE X 07/28/04 FREESCALE SEMICONDUCTOR INC DE X X 07/21/04 GARDNER DENVER INC DE X X 07/28/04 GARMIN LTD X X 07/28/04 GEHL CO WI X X 07/28/04 GENERAL COMMUNICATION INC AK X X 07/27/04 GENERAL GROWTH PROPERTIES INC DE X X X 07/27/04 GENESIS HEALTHCARE CORP PA X X X 07/28/04 GENUS INC CA X X 07/28/04 GK INTELLIGENT SYSTEMS INC DE X X 07/15/04 GLOBALSANTAFE CORP X 07/28/04 GRANT PRIDECO INC DE X X 07/28/04 GS MORTGAGE SECURITIES CORP DE X 07/26/04 GSI COMMERCE INC DE X X 07/28/04 GSI LUMONICS INC A3 X 05/14/04 AMEND GUITAR CENTER INC DE X X 07/28/04 GULF ISLAND FABRICATION INC LA X X 07/28/04 GULF ISLAND FABRICATION INC LA X 07/28/04 HALLIBURTON CO DE X X 07/27/04 HALLIBURTON CO DE X X 07/23/04 AMEND HARRIS CORP /DE/ DE X X 07/28/04 HEALTH GRADES INC DE X X 07/28/04 HEARST ARGYLE TELEVISION INC DE X 07/28/04 HEARTLAND FINANCIAL USA INC DE X X 06/30/04 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ITLA CAPITAL CORP CA X 07/28/04 IVAX CORP FL X 07/28/04 JDS UNIPHASE CORP /CA/ DE X X 07/28/04 JL FRENCH AUTOMOTIVE CASTING INC DE X X 07/27/04 K SWISS INC DE X X 07/28/04 KADANT INC DE X 07/28/04 KANSAS CITY SOUTHERN DE X X 07/28/04 KENNAMETAL INC PA X 07/28/04 KERR MCGEE CORP /DE DE X X 07/28/04 KERR MCGEE CORP /DE DE X X X 07/28/04 KEY BANK USA NATIONAL ASSOCIATION OH X 07/27/04 KEY GOLD CORP NV X X 07/28/04 KNBT BANCORP INC PA X X 07/28/04 KNOLOGY INC DE X X 07/27/04 KOMAG INC /DE/ DE X X 07/28/04 KUBLA KHAN INC UT X 07/28/04 LAKELAND BANCORP INC NJ X 07/28/04 LAMSON & SESSIONS CO OH X X 07/28/04 LASERSCOPE CA X X 07/28/04 LAWSON SOFTWARE INC DE X X 07/28/04 LEADIS TECHNOLOGY INC DE X 07/28/04 LEVEL 3 COMMUNICATIONS INC DE X X 07/28/04 LIBERTY NATIONAL BANCSHARES INC GA X X 07/15/04 LIFETIME HOAN CORP DE X X 06/30/04 LIGHTBRIDGE INC DE X X 07/28/04 LINCOLN NATIONAL CORP IN X X X 06/30/04 Long Beach Acceptance Corp. Auto Rece X X 07/27/04 LOUISIANA PACIFIC CORP DE X X 07/28/04 LSB FINANCIAL CORP IN X 07/28/04 LUBRIZOL CORP OH X X 07/28/04 LYDALL INC /DE/ DE X X 07/28/04 MACROMEDIA INC DE X X 07/28/04 MAGMA DESIGN AUTOMATION INC DE X 07/28/04 MAIR HOLDINGS INC MN X X 07/28/04 MAJESTIC STAR CASINO LLC IN X X 07/28/04 MANHATTAN ASSOCIATES INC GA X 07/28/04 MANOR CARE INC DE X X 07/28/04 MARCONI CORP PLC X0 X 07/28/04 MARINE PRODUCTS CORP DE X X 07/28/04 MARINE PRODUCTS CORP DE X X 07/28/04 MARLIN BUSINESS SERVICES CORP X 07/27/04 MARSH & MCLENNAN COMPANIES INC DE X X 07/28/04 MARSHALL & ILSLEY CORP/WI/ WI X X 07/26/04 MAXWELL TECHNOLOGIES INC DE X 07/27/04 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE X X 07/28/04 MBNA CORP MD X 07/28/04 MCG CAPITAL CORP DE X X 07/28/04 MCLEODUSA INC DE X 07/28/04 MEMC ELECTRONIC MATERIALS INC DE X 07/28/04 MERCURY INTERACTIVE CORP DE X X 07/28/04 MERGE TECHNOLOGIES INC WI X 06/30/04 MERIDIAN RESOURCE CORP TX X X 07/28/04 MERRILL LYNCH MORT INV INC ASSET BACK DE X X 07/25/04 MERRILL LYNCH MORT INV INC MORT LN AS DE X X 07/26/04 MERRILL LYNCH MORTGAGE ASSET BACK CER DE X X 07/26/04 MERRILL LYNCH MORTGAGE INVESTORS INC DE X X 07/28/04 MERRILL LYNCH MORTGAGE INVESTORS TRUS DE X X 07/25/04 METLIFE INC DE X 07/28/04 METROPOLITAN HEALTH NETWORKS INC FL X 07/28/04 MICRO THERAPEUTICS INC DE X X 07/23/04 MICROTEL INTERNATIONAL INC DE X X 07/13/04 MIDWEST GENERATION LLC CA X X 07/28/04 MILLENNIUM CELL INC DE X 06/30/04 MILLENNIUM CELL INC DE X 07/20/04 MISSION RESOURCES CORP DE X 07/27/04 MITCHAM INDUSTRIES INC TX X X 07/28/04 MITY ENTERPRISES INC UT X X 07/28/04 MOBILE MINI INC DE X X 07/28/04 MONACO COACH CORP /DE/ DE X X 07/28/04 MONROE JAMES BANCORP INC VA X X X 07/27/04 MONSTER WORLDWIDE INC DE X X 07/27/04 MONTPELIER RE HOLDINGS LTD D0 X X X 07/27/04 MONY LIFE INSURANCE COMPANY OF AMERIC X 07/22/04 MOODYS CORP /DE/ DE X X 07/28/04 MOOG INC NY X X 07/28/04 MORGAN STANLEY ABS CAPITAL I INC DE X X 07/26/04 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 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BANCORP INC DE X X 07/28/04 NORTHEAST UTILITIES SYSTEM MA X X 07/28/04 NSD BANCORP INC PA X X 07/28/04 NUVASIVE INC DE X X 07/28/04 OBIE MEDIA CORP OR X X 07/26/04 ON SEMICONDUCTOR CORP DE X 07/28/04 ONYX ACCEPTANCE CORP DE X X 07/28/04 ONYX ACCEPTANCE OWNER TRUST 2004-A DE X 06/30/04 Onyx Acceptance Owner Trust 2004-B DE X 06/30/04 OPENWAVE SYSTEMS INC DE X X 07/28/04 OPINION RESEARCH CORP DE X X 07/28/04 OPTICAL COMMUNICATION PRODUCTS INC DE X X 07/28/04 OWENS ILLINOIS INC /DE/ DE X 07/28/04 OXFORD INDUSTRIES INC GA X 05/28/04 OXIGENE INC DE X X 07/28/04 PAMRAPO BANCORP INC DE X X 07/28/04 PATHFINDER BANCORP INC DE X X 06/30/04 PATRICK INDUSTRIES INC IN X 07/23/04 PAXAR CORP NY X 07/28/04 PBSJ CORP /FL/ FL X X 07/21/04 PBSJ CORP /FL/ FL X 07/21/04 PEGASYSTEMS INC MA X X 07/28/04 PENN AMERICA GROUP INC PA X X 07/28/04 PENNFED FINANCIAL SERVICES INC DE X X 07/28/04 PENWEST PHARMACEUTICALS CO WA X X 07/28/04 PEOPLESOFT INC DE X X 07/27/04 PEPSIAMERICAS INC/IL/ DE X X 07/28/04 PETMED EXPRESS INC FL X X X 07/26/04 PFF BANCORP INC DE X 06/30/04 PHARMOS CORP NV X X 07/28/04 PHYSIOMETRIX INC DE X X 07/28/04 PIONEER DRILLING CO TX X X X 07/28/04 PLC SYSTEMS INC X 07/28/04 PLUG POWER INC DE X 07/28/04 PNM RESOURCES INC NM X X 07/28/04 POLYONE CORP X X 07/28/04 PORTFOLIO RECOVERY ASSOCIATES INC DE X X 07/27/04 PPL CORP PA X X 07/28/04 PPL CORP PA X X 07/28/04 PRAXAIR INC DE X 07/28/04 PRINCETON NATIONAL BANCORP INC DE X X 07/26/04 PROQUEST CO DE X 07/22/04 PROSPECT ENERGY CORP MD X 07/27/04 PROVECTUS PHARMACEUTICALS INC NV X X 07/28/04 PROVIDENT BANKSHARES CORP MD X X 07/28/04 PROVINCE HEALTHCARE CO DE X X 07/27/04 PSS WORLD MEDICAL INC FL X 06/30/04 PTEK HOLDINGS INC GA X 07/28/04 QNB CORP PA X 07/27/04 QUAKER CHEMICAL CORP PA X X 05/19/04 QUEST SOFTWARE INC CA X 07/27/04 QUEST SOFTWARE INC CA X X 07/28/04 QUEST SOFTWARE INC CA X 07/27/04 AMEND QUIDEL CORP /DE/ DE X 07/28/04 QUOTESMITH COM INC DE X 07/28/04 R H DONNELLEY CORP DE X 07/28/04 RADVISION LTD X 04/21/04 RAINDANCE COMMUNICATIONS INC DE X X 07/28/04 RASER TECHNOLOGIES INC UT X X 07/24/04 REALNETWORKS INC WA X X 07/28/04 REMINGTON OIL & GAS CORP DE X X 07/28/04 RENAISSANCERE HOLDINGS LTD X X 07/27/04 RENAL CARE GROUP INC DE X 07/27/04 RENT A CENTER INC DE DE X 07/26/04 AMEND REPUBLIC SERVICES INC DE X 07/28/04 RIMAGE CORP MN X X 07/27/04 RIVERVIEW BANCORP INC WA X X 07/20/04 ROCKWELL AUTOMATION INC DE X 07/28/04 ROHM & HAAS CO DE X 07/28/04 ROLLINS INC DE X 07/28/04 ROLLINS INC DE X 07/28/04 ROUGE INDUSTRIES INC DE X X 07/23/04 ROYAL GOLD INC DE X 07/28/04 ROYALE ENERGY INC CA X X 07/16/04 AMEND RPC INC DE X X 07/28/04 RPC INC DE X X 07/28/04 RTI INTERNATIONAL METALS INC OH X X 07/27/04 AMEND RUBIOS RESTAURANTS INC DE X X 07/27/04 SAGA COMMUNICATIONS INC DE X X 07/28/04 SAVVIS COMMUNICATIONS CORP DE X 03/05/04 AMEND SAXON CAPITAL INC DE X X 07/27/04 SBC COMMUNICATIONS INC DE X 07/28/04 SEAGATE TECHNOLOGY E9 X X 07/26/04 SEALED AIR CORP/DE DE X X 07/28/04 SECURITY CAPITAL CORP/DE/ DE X X 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