SEC NEWS DIGEST Issue 2003-67 April 9, 2003 COMMISSION ANNOUNCEMENTS CHAIRMAN DONALDSON TO TESTIFY Chairman William H. Donaldson will testify before the Senate Committee on Banking, Housing, and Urban Affairs on Thursday, April 10, concerning hedge funds. The hearing will begin at 10:00 a.m. in Room 538 of the Dirksen Senate Office Building. REGULATORS ISSUE INTERAGENCY PAPER ON SOUND PRACTICES TO STRENGTHEN THE RESILIENCE OF THE U.S. FINANCIAL SYSTEM On April 8, three federal regulatory agencies issued an "Interagency Paper on Sound Practices to Strengthen the Resilience of the U.S. Financial System." Among other things, the Board of Governors of the Federal Reserve System, the Office of the Comptroller of the Currency, and the Securities and Exchange Commission identified sound practices to strengthen the resilience of critical U.S. financial markets and minimize the immediate systemic effects of a wide-scale disruption. On Sept. 5, 2002, the agencies published for comment a draft of the paper in the Federal Register. The agencies have incorporated many of the suggestions that were made. The final paper, which applies most directly to the clearing and settlement activities of a limited number of financial institutions, provides more flexibility to firms in managing geographic dispersion of backup facilities and staffing arrangements, and takes into account other considerations relevant to cost-effective implementation of sound practices. Media Contacts: Federal Reserve: Dave Skidmore (202) 452-2955 OCC: Bob Garsson (202) 874-5770 SEC: John Heine (202) 942-0020 (Rel. 34-47638; Press Rel. 2003-45) ENFORCEMENT PROCEEDINGS SEC CHARGES BENJAMIN ROGATINSKY, FORMER CEO OF PRINTONTHENET. COM, WITH ACCOUNTING FRAUD On April 3, the Commission filed a complaint alleging securities fraud against Hollywood, Florida resident Benjamin Rogatinsky, the former CEO of PrintontheNet.com (PrintontheNet). The complaint charges Rogatinsky with orchestrating a fraudulent offering of PrintontheNet securities and engaging in various improper accounting practices. The complaint also names Rogatinsky's father, Reuven Rogatinsky of Hollywood, Florida, as a relief defendant for allegedly receiving at least $115,000 in proceeds from PrintontheNet's securities offering into his foreign bank accounts. On April 4, 2003, the Commission obtained an emergency order from the District Court temporarily freezing the assets of Rogatinsky and his father. The Commission's complaint alleges that in early 2000, PrintontheNet raised approximately $3 million from investors in a private placement of stock. The complaint alleges that Rogatinsky violated the federal securities laws in connection with the securities offering by: 1) failing to disclose that PrintontheNet was a guarantor on approximately $7.3 million in loans received by related parties; 2) failing to disclose that the largest loan underlying these guarantees (in the amount of approximately $7 million) was in default; and 3) causing PrintontheNet to file financial reports with the Commission that misstated the financial performance of PrintontheNet and one of its subsidiaries, PrintAmerica Interactive, Inc. (PrintAmerica). In particular, the complaint alleges that Rogatinsky falsified PrintAmerica's books and records to conceal approximately $582,000 in loans owed by PrintAmerica. These false entries resulted in PrintAmerica's financial statements for the nine-month period ended Sept. 30, 1999 reflecting a net income of $96,371 when in fact, PrintAmerica suffered a net loss of approximately $430,000 during the same period. The complaint also alleges that after receiving the $3 million in proceeds from the stock offering, Rogatinsky illegally transferred at least $115,000 of those funds to bank accounts controlled by his father in Israel and the Cayman Islands. The Commission's complaint seeks a permanent injunction against Rogatinsky based on his violations of the antifraud and issuer reporting and books and records provisions of the federal securities laws (Section 17(a) of the Securities Act of 1933 and Sections 10(b), 13(a), 13(b)(2) and 13(b)(5) of the Securities Exchange Act of 1934 and Rules 10b-5, 12b- 20, 13a-11, 13b2-1 and 13b2-2 thereunder). The complaint also seeks an order barring Rogatinsky from serving as an officer and director of a public company, accountings and disgorgement from Rogatinsky and his father of their ill-gotten gains, an order that they repatriate assets located outside the United States, and civil penalties from Rogatinsky. The Commission wishes to thank the Israel Securities Authority for its assistance in this matter. [SEC v. Benjamin Rogatinsky and Reuven Rogatinsky, Case No. 03-60648, SD Fla.] (LR-18076; AAE Rel. 1755) COURT ENTERS FINAL JUDGMENTS AGAINST DEFENDANTS IN MINI TENDER OFFER CASE The Commission today announced that the Honorable Timothy J. Savage, U.S. District Judge for the Eastern District of Pennsylvania, has entered final judgments against defendants Jeffery L. Leach, his brother, Hubert A. Leach, both of whom are residents of Philadelphia, Pennsylvania, and LMC Assets Corp., in a case in which the SEC alleged fraud in connection with three mini tender offers. Under the terms of the final judgments, each defendant is enjoined from violating Sections 10(b) and 14(e) of the Securities Exchange Act of 1934, and Rules 10b-5 and 14e-1 thereunder. The final judgments also order the defendants, jointly and severally, to pay disgorgement and prejudgment interest of $6,017,553. In addition, the Court imposed civil penalties of $330,000 against Jeffery Leach, $330,000 against Hubert Leach, and $1,650,000 against LMC. The defendants consented to the entry of the final judgments without admitting or denying any of the allegations in the Commission's complaint. The Commission's complaint, filed Nov. 21, 2000, alleged that Jeffery and Hubert Leach, president and former vice-president of LMC, respectively, made substantial unlawful profits and caused investors to suffer millions of dollars in losses, by making fraudulent mini tender offers for shares of Fleming Companies, Inc., Fruit of the Loom, Ltd., and Mattel, Inc. Mini tender offers are offers for less than five percent of a class of securities registered with the Commission. The fraudulent offers were made through two shell corporations that Jeffery Leach created and controlled - LMC and Carnegie Investment Management, Ltd., a Cayman Islands company that filed a petition for bankruptcy in March 2000. The complaint alleged that all three tender offers were fraudulent for several reasons, including: * The offering documents contained false statements and omitted material information about the offeror's intent in making the offer, including its ability to pay for the tendered shares. * The defendants made numerous false and misleading statements outside of the offering documents. In particular, they falsely promised to tendering shareholders that they would be paid for their shares, typically by a certain date. In fact, shareholders were never paid for many of the tendered shares. * The defendants structured the offers without the use of any escrow account or independent receiving agent, and failed to disclose that they could not pay for the shares; thus, they gained control of the shares before payment and obtained the equivalent of an unsecured loan and a free call option on the tendered shares. The defendants then used the unpaid-for shares as collateral to receive millions of dollars in cash from margin loans and to engage in extremely risky margin trading schemes. * The defendants engaged in other practices that are specifically unlawful in connection with tender offers. For example, the defendants unlawfully amended the Mattel offer when they changed the offering price, but failed to give shareholders sufficient time to consider the amended offer. The defendants also unilaterally and illegally amended the Fruit of the Loom offer five weeks after its purported closing, and coerced shareholders into accepting a significantly lower price or the return of their shares. And, in connection with all three offers, the defendants failed to pay for or return the shares promptly after the close of each offer. The entry of the foregoing final judgments concludes the Commission's enforcement action arising from the mini tender offers made by Jeffery Leach, Hubert Leach and LMC Assets Corp. [SEC v. Jeffery L. Leach, Hubert A. Leach and LMC Assets Corp., Civil Action No. 00 CV 5928, USDC, ED Pa.] (LR 18077) SEC OBTAINS FINAL JUDGMENT AGAINST PATRICK WHEELER IN CYBERGUARD ACCOUNTING CASE On April 4, the U.S. District Court for the Southern District of Florida entered a final judgment against Patrick O. Wheeler, who was the last remaining defendant in the Commission's accounting case against current and former executives of CyberGuard Corporation, a network security company based in Fort Lauderdale, Florida. Wheeler is CyberGuard's former chief financial officer and vice president of North American sales, and its current vice president of business development. Without admitting or denying the Commission's allegations, Wheeler consented to the entry of the final judgment, which permanently enjoins him from violating the books-and-records, internal controls, and misleading auditors provisions of Section 13(b)(5) of the Securities Exchange Act of 1934 and Rules 13b2-1 and 13b2-2 thereunder, and requires him to pay a $20,000 penalty. The Commission's complaint, which was filed on Jan. 30, 2002, and amended on Nov. 15, 2002, charged Wheeler and two former CyberGuard executives with, among other things, engaging in improper revenue recognition practices that caused CyberGuard to materially overstate its reported revenues during the company's 1997 fiscal year and certain quarters of its 1998 fiscal year. Both of the other defendants previously settled with the Commission. In addition, CyberGuard and two other former officers of the company settled in a related administrative proceeding. For further information, see Litigation Rel. Nos. 17346 (Jan. 30, 2002) and 17561 (June 12, 2002), and Exchange Act Release No. 45362 (Jan. 30, 2002). [SEC v. Patrick O. Wheeler, et al., Case No. 02- 60131-CIV-Graham, SD Fla.] (LR-18078; AAE Rel. 1756) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change filed by the National Association of Securities Dealers to modify the display charge associated with use of the Nasdaq Workstation II Service by NASD members (SR-NASD-2003-47) 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 April 14. (Rel. 34-47637) WITHDRAWAL OF PROPOSED RULE CHANGE The Chicago Board Options Exchange has withdrawn a proposed rule change (SR-CBOE-2002-64) and Amendment Nos. 1 and 2 thereto relating to options on the CBOE S&P 500, CBOE S&P 100, CBOE Nasdaq 100, and CBOE Dow Jones Industrial Volatility Indices. Publication of the proposal is expected in the Federal Register during the week of April 14. (Rel. 34-47639) ACCELERATED APPROVAL OF PROPOSED RULE CHANGES The Commission granted accelerated approval to a proposed rule change (SR-Amex-2000-49) filed by the American Stock Exchange to permanently approve its pilot program relating to facilitation cross transactions. Publication of the proposal is expected in the Federal Register during the week of April 14. (Rel. 34-47643) The Commission granted accelerated approval to a proposed rule change (SR-NSCC-2003-04) filed by the National Securities Clearing Corporation relating to enhancements to NSCC's insurance processing service, the Product Repository databases. Publication of the proposal is expected in the Federal Register during the week of April 14. (Rel. 34-47644) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . SB-2 CORDEXA HOLDINGS INC, 750 WEST PENDER ST., VANCOUVER, A1, V6C 2T7, 6046471180 - 1,026,500 ($102,650.00) Equity, (File 333-104363 - Apr. 8) (BR. ) S-8 PICK UPS PLUS INC, 5133984344 - 4,000,000 ($80,000.00) Equity, (File 333-104364 - Apr. 8) (BR. 04) S-8 VENTURES NATIONAL INC, 8133281002 - 300,000 ($690,000.00) Equity, (File 333-104365 - Apr. 8) (BR. 36) S-8 EATON CORP, EATON CTR, 1111 SUPERIOR AVE, CLEVELAND, OH, 44114-2584, 2165235000 - 30,000 ($2,235,300.00) Equity, (File 333-104366 - Apr. 8) (BR. 05) S-8 EATON CORP, EATON CTR, 1111 SUPERIOR AVE, CLEVELAND, OH, 44114-2584, 2165235000 - 5,000,000 ($372,550,000.00) Equity, (File 333-104367 - Apr. 8) (BR. 05) SB-2 TEXXAR INC, 5,496,300 ($2,748,150.00) Equity, (File 333-104368 - Apr. 8) (BR. ) SB-2 NORVANCO INC, 17 RIVER ROCK 1027 LYNN VALLEY RD, NORTH VANCOUVER, BRITISH COLUMBIA CANADA, A1, V7J1Z6, 3,242,262 ($810,565.50) Equity, (File 333-104369 - Apr. 8) (BR. ) S-3 PALATIN TECHNOLOGIES INC, 103 CARNEGIE CENTER, SUITE 200, PRINCETON, NJ, 08540, 609-520-1911 - 16,791,371 ($27,873,676.00) Equity, (File 333-104370 - Apr. 8) (BR. 01) S-8 SYS, 5050 MURPHY CANYON ROAD, SUITE 200, SAN DIEGO, CA, 92123, 8587155500 - 4,700,000 ($11,515,000.00) Equity, (File 333-104372 - Apr. 8) (BR. 03) S-8 HEARTLAND OIL & GAS LTD, SUITE 500, 231 WATER STREET, VANCOUVER, A1, V6B 1B8, 604.638.3525 - 500,000 ($1,000,000.00) Equity, (File 333-104373 - Apr. 8) (BR. 09) S-8 GENESIS BIOVENTURES INC, 1A - 3033 KING GEORGE HIGHWAY, SURREY, BRITISH COLUMBIA CAN, A1, V4P 1B8, 6045420820 - 50,000 ($500.00) Other, (File 333-104374 - Apr. 8) (BR. 01) S-8 DIGITAL WORLD CUP INC, 3266 YONGE STREET STE 1208, BC, TORONTO ONTARIO CANA, A6, 00000, 20,000,000 ($2,100,000.00) Equity, (File 333-104375 - Apr. 8) (BR. 08) S-3 POOLED AUTO SECURITIES SHELF LLC, ONE FIRST UNION CTR, TW-9, CHARLOTTE, NC, 28288, 0 ($1,000,000.00) Other, (File 333-104376 - Apr. 8) (BR. 05) S-8 RADVISION LTD, 24 RAOUL WALLENBERG ST, TEL AVIV ISRAEL, TEL AVIV, L4, 00000, 0119723645 - 748,997 ($3,924,744.28) Equity, (File 333-104377 - Apr. 8) (BR. 03) S-8 HEARTLAND OIL & GAS LTD, SUITE 500, 231 WATER STREET, VANCOUVER, A1, V6B 1B8, 604.638.3525 - 600,000 ($1,200,000.00) Equity, (File 333-104379 - Apr. 8) (BR. 09) S-3 ENTREMED INC, 9640 MEDICAL CNTR DR, STE 200, ROCKVILLE, MD, 20850, 3012179858 - 0 ($4,696,826.12) Equity, (File 333-104380 - Apr. 8) (BR. 01) S-8 HEARTLAND OIL & GAS LTD, SUITE 500, 231 WATER STREET, VANCOUVER, A1, V6B 1B8, 604.638.3525 - 500,000 ($1,000,000.00) Equity, (File 333-104381 - Apr. 8) (BR. 09) S-3 3DO CO, 200 CARDINAL WAY, REDWOOD CITY, CA, 94063, 6502613000 - 135,000 ($241,650.00) Equity, (File 333-104382 - Apr. 8) (BR. 03) F-1 BHP BILLITON PLC, 60 WALL ST, NEW YORK, NY, 10260, 212-648-3250 - 750,000,000 ($750,000,000.00) Non-Convertible Debt, (File 333-104383 - Apr. 8) (BR. ) S-3 FIRST COMMUNITY BANCSHARES INC /NV/, PO BOX 989, BLUEFIELD, VA, 26406-0989, 3044879000 - 0 ($714,465.00) Equity, (File 333-104384 - Apr. 8) (BR. 07) S-8 COMCAST CORP, 71,000,000 ($2,042,790,711.25) Equity, (File 333-104385 - Apr. 8) (BR. 37) S-8 SUPREME INDUSTRIES INC, 65140 US 33 E, PO BOX 237, GOSHEN, IN, 46526, 2196423070 - 750,000 ($3,593,050.00) Equity, (File 333-104386 - Apr. 8) (BR. 05) S-3 SANDISK CORP, 140 CASPIAN COURT, SUNNYVALE, CA, 94089, 4085620500 - 0 ($3,000,000.00) Debt Convertible into Equity, (File 333-104387 - Apr. 8) (BR. 03) S-4 BWAY CORP, 8607 ROBERTS DR, STE 250, ATLANTA, GA, 30350, 4045870888 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-104388 - Apr. 8) (BR. 06) S-8 SCOTTISH ANNUITY & LIFE HOLDINGS LTD, GRAND PAVILION COMMERCIAL CENTRE, 802 WEST BAY RD GEORGE TOWN GRAND CAYMAN, GRAND CAYMAN CAYMAN, E9, 00000, 3459492800 - 650,000 ($11,420,500.00) Equity, (File 333-104389 - Apr. 8) (BR. 01) S-3 OMNICOM GROUP INC, 437 MADISON AVE, NEW YORK, NY, 10022, 2124153700 - 224,408 ($12,858,578.40) Equity, (File 333-104391 - Apr. 8) (BR. 02) S-4 EQUITABLE RESOURCES INC /PA/, ONE OXFORD CENTRE, 301 GRANT ST SUITE 3300, PITTSBURGH, PA, 15219, 4125535700 - 0 ($200,000,000.00) Non-Convertible Debt, (File 333-104392 - Apr. 8) (BR. 02) 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. 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 DATE COMMENT ------------------------------------------------------------------------------------ 99 CENTS ONLY STORES CA X X 04/08/03 A CONSULTING TEAM INC NY X X 04/07/03 AARON RENTS INC GA X X 04/07/03 ACCREDO HEALTH INC DE X X 04/08/03 ACXIOM CORP DE X 04/08/03 AI SOFTWARE INC NV X 04/08/03 AIR PRODUCTS & CHEMICALS INC /DE/ DE X 04/07/03 ALBION AVIATION INC DE X X X 03/31/03 ALBION AVIATION INC DE X X X 03/31/03 ALICO INC FL X 08/31/03 ALL STAR GAS CORP MO X X 03/24/03 AMB PROPERTY CORP MD X X X 04/08/03 AMERICAN COMMUNITY PROPERTIES TRUST MD X 01/23/03 AMEND AMERICAN SPECTRUM REALTY INC MD X X 04/08/03 AMERICREDIT FINANCIAL SERVICES INC DE X X 04/07/03 AMERIQUEST MORTGAGE SECURITIES INC DE X X 04/04/03 AMERIQUEST MORTGAGE SECURITIES INC DE X 04/04/03 AMPEX CORP /DE/ DE X X 04/04/03 APPLEBEES INTERNATIONAL INC DE X 04/08/03 ARCH COAL INC DE X 04/08/03 ASSET BACKED FUNDING CORP DE X X 04/07/03 ASYST TECHNOLOGIES INC /CA/ CA X X 04/01/03 AZZ INC TX X X 04/08/03 BEAR STEARNS ARM TRUST 2002-7 DE X X 03/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 03/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 03/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 03/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 03/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 03/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 03/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 03/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS- NY X X 02/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS- NY X X 03/25/03 BEAR STEARNS ARM TRUST MORTGAGE PASS- NY X X 03/25/03 BERRY PETROLEUM CO DE X 04/08/03 BRUKER AXS INC X X 04/04/03 BSI2000 INC DE X X 04/03/03 BURLINGTON INDUSTRIES INC /DE/ DE X 04/07/03 CARBON ENERGY CORP CO X X 03/24/03 CEDRIC KUSHNER PROMOTIONS INC DE X X 08/08/03 CENTERPOINT ENERGY HOUSTON ELECTRIC L TX X X 04/08/03 CENTERPOINT ENERGY INC X X 04/08/03 CENTERPOINT ENERGY RESOURCES CORP DE X X 04/08/03 CENTURY BANCORP INC MA X X 04/08/03 CHORDIANT SOFTWARE INC DE X 04/07/03 CIBER INC DE X 01/23/03 AMEND CITICORP MORTGAGE SECURITIES INC DE X 04/08/03 CITIZENS BANKING CORP MI X X 04/04/03 CLAIMSNET COM INC DE X 04/08/03 COMPUTER NETWORK TECHNOLOGY CORP MN X X 04/06/03 CONOCOPHILLIPS DE X X 04/03/03 CORPORATE ASSET BACKED CORP DE X 04/01/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X X 12/23/02 AMEND CV THERAPEUTICS INC DE X 08/07/00 CWMBS INC DE X X 01/29/03 DIAMETRICS MEDICAL INC MN X X 04/08/03 DIGITAL WORLD CUP INC X X 03/13/03 E TRADE BANK ARM TRUST MORTGAGE PASS DE X X 03/25/03 E TRADE GROUP INC DE X 04/08/03 ELITE INFORMATION GROUP INC DE X X 04/07/03 AMEND EMC CORP MA X X 04/08/03 ENTERCOM COMMUNICATIONS CORP PA X X 04/02/03 ENTERGY CORP /DE/ DE X X 04/08/03 EP MEDSYSTEMS INC NJ X 04/03/03 EXTREME NETWORKS INC DE X X 04/07/03 FAIRCHILD INTERNATIONAL CORP NV X 07/04/03 FARMERS & MERCHANTS BANCORP DE X 04/08/03 FINANCIAL SECURITY ASSURANCE HOLDINGS NY X X 02/06/03 FIRST CASH FINANCIAL SERVICES INC DE X 03/31/03 FITZGERALDS GAMING CORP NV X 03/26/03 FORTEL INC /CA/ CA X 03/31/03 FRANKLIN RESOURCES INC DE X X 04/08/03 FRISBY TECHNOLOGIES INC DE X X X 03/25/03 GEORGIA PACIFIC CORP GA X X 04/04/03 GERON CORPORATION DE X X 04/08/03 GLATFELTER P H CO PA X X 04/07/03 GRIFFIN INDUSTRIES INC MD X 04/08/03 HARTMARX CORP/DE DE X X 04/07/03 HAUSER INC DE X X 04/01/03 HAYES LEMMERZ INTERNATIONAL INC DE X X 04/04/03 HEALTHTRONICS SURGICAL SERVICES INC GA X 04/07/03 HEIDRICK & STRUGGLES INTERNATIONAL IN DE X X 04/08/03 HOCKEY CO DE X 03/04/03 HORTON D R INC /DE/ DE X X 03/31/03 HOST MARRIOTT CORP/ MD X X 04/07/03 HYBRIDON INC DE X X 04/02/03 ICONET INC NV X 04/07/03 ILLINI CORP IL X X 04/08/03 INFODATA SYSTEMS INC VA X X 04/02/03 INSMED INC VA X 04/07/03 INTELLI CHECK INC DE X X 03/27/03 INTERNATIONAL SPEEDWAY CORP FL X 04/08/03 INTERSTATE BAKERIES CORP/DE/ DE X 04/08/03 J CREW GROUP INC NY X X 04/04/03 KANSAS CITY SOUTHERN DE X X 04/08/03 KEYPORT LIFE INSURANCE CO RI X 04/02/03 KEYSPAN CORP NY X X 04/04/03 KING PHARMACEUTICALS INC TN X X 03/31/03 KOHLS CORPORATION WI X X 04/07/03 KRONOS INC MA X 04/07/03 LASERSIGHT INC /DE DE X X 04/08/03 LEVI STRAUSS & CO DE X 04/08/03 LEVI STRAUSS & CO DE X 04/08/03 LIFELINE SYSTEMS INC MA X 04/02/03 MAGNITUDE INFORMATION SYSTEMS INC DE X X 04/08/03 MARRIOTT INTERNATIONAL INC /MD/ DE X 04/08/03 MARTEK BIOSCIENCES CORP DE X X 04/08/03 MASTER ADJUSTABLE RATE MORTGAGES TRUS DE X X 03/25/03 MASTR ASSET SECURITIZATION TRUST 2003 DE X X 03/25/03 MCDONALDS CORP DE X 04/07/03 MEADWESTVACO CORP DE X X 04/08/03 MEDICALOGIC/MEDSCAPE INC OR X 04/02/03 MERRILL LYNCH MORT INV INC MRT PSS TH DE X X 03/25/03 METAL MANAGEMENT INC DE X 04/07/03 METRON TECHNOLOGY N V X X 04/08/03 MONTEREY BAY BANCORP INC DE X X 04/07/03 MONTPELIER RE HOLDINGS LTD D0 X X 12/11/02 MORTGAGE ASSET SEC TRANS INC MORT PAS DE X X 09/27/02 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 04/08/03 MORTGAGE ASSET SECURITIZATION TRANSAC DE X X 04/08/03 MORTGAGE ASSET SECURITIZATION TRANSAC DE X 04/08/03 MOTOROLA INC DE X 04/08/03 MRS FIELDS ORIGINAL COOKIES INC DE X 03/28/03 NATIONAL COMMERCE FINANCIAL CORP TN X 04/02/03 NATIONAL SCIENTIFIC CORP/AZ X 04/07/03 NAVIGANT CONSULTING INC DE X 04/07/03 NEOGENOMICS INC NV X X 04/04/03 NEW ENGLAND ACQUISITIONS INC FL X X 02/27/03 AMEND OFFICE DEPOT INC DE X X 04/08/03 OHANA ENTERPRISES DE X 04/08/03 ON COMMAND CORP DE X X 04/08/03 ONE PRICE CLOTHING STORES INC DE X X 04/08/03 ONYX SOFTWARE CORP/WA WA X X 04/07/03 OPTION ONE MORT ACCEPT CORP ASSET BAC DE X X 03/25/03 ORETECH INC NV X X 04/01/03 PACER TECHNOLOGY CA X X 04/07/03 PALOMAR ENTERPRISES INC NV X X 03/27/03 AMEND PAREXEL INTERNATIONAL CORP MA X X 04/08/03 PARTHUSCEVA INC DE X X 04/07/03 PENNS WOODS BANCORP INC PA X 04/08/03 PROCTER & GAMBLE CO OH X 04/08/03 QUANTA SERVICES INC DE X X 04/04/03 REHABCARE GROUP INC DE X 04/08/03 ROUSE COMPANY MD X X 04/08/03 RPC INC DE X X 04/03/03 RUBBER TECHNOLOGY INTERNATIONAL INC / NV X X 04/02/03 RUBY TUESDAY INC GA X X 04/08/03 RUBY TUESDAY INC GA X X 04/03/03 SABRE HOLDINGS CORP DE X 04/08/03 SAKS INC TN X X 04/08/03 SALOMON MORTGAGE LOAN TRUST SERIES 20 DE X X 04/03/03 SCARAB SYSTEMS INC NV X X 04/07/03 SCIENCE APPLICATIONS INTERNATIONAL CO DE X X 04/08/03 SHERWIN WILLIAMS CO OH X X 04/07/03 SHIRE PHARMACEUTICALS GROUP PLC X X 04/08/03 SOURCE INTERLINK COMPANIES INC MO X 04/07/03 SOUTHBORROUGH VENTURES INC X X X X 03/22/03 STERIS CORP OH X 04/08/03 STRUCTURED ASSET MORT INV INC BEAR ST DE X X 03/25/03 STRUCTURED ASSET MORT INV INC BEAR ST DE X X 03/25/03 STRUCTURED ASSET MORT INV INC BEAR ST DE X X 03/25/03 STRUCTURED ASSET MORT INV MORT PASS T NY X X 03/25/03 STRUCTURED PRODUCTS CORP CAST SM STEP DE X 03/31/03 STRUCTURES ASSET MORTGAGE INV INC MOR NY X X 03/25/03 SUN LIFE ASSURANCE CO OF CANADA US DE X 04/02/03 SUPERCONDUCTOR TECHNOLOGIES INC DE X 04/03/03 SURGICAL SAFETY PRODUCTS INC NY X X 04/08/03 TECUMSEH PRODUCTS CO MI X X 04/04/03 TELAXIS COMMUNICATIONS CORP MA X X X X 04/08/03 TEPPCO PARTNERS LP DE X X 04/02/03 TEREX CORP DE X X 04/08/03 TMP WORLDWIDE INC DE X X 04/03/03 TOPPS CO INC DE X 03/01/03 TOPPS CO INC DE X 03/01/03 TOYS R US INC DE X X 04/08/03 UNIROYAL TECHNOLOGY CORP DE X 01/26/03 UNITED RENTALS INC /DE DE X 04/04/03 UNIVERSAL ACCESS GLOBAL HOLDINGS INC DE X X 04/08/03 VALUE CITY DEPARTMENT STORES INC /OH OH X X 04/07/03 VARIAN MEDICAL SYSTEMS INC DE X X 04/08/03 W WAVES USA INC NV X 04/04/03 WACHOVIA COMMERCIAL MORTGAGE SECURITI NC X X 04/08/03 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 04/04/03 WEIDER NUTRITION INTERNATIONAL INC DE X X 04/08/03 WESTCOAST HOSPITALITY CORP WA X 04/07/03 WGNB CORP GA X X 04/08/03