SEC NEWS DIGEST Issue 2002-51 March 15, 2002 COMMISSION ANNOUNCEMENTS PITT STATEMENT ON ANDERSEN INDICTMENT On March 14, Securities and Exchange Commission Chairman Harvey L. Pitt issued the following statement regarding the announcement by the Department of Justice that it had obtained an indictment against the accounting firm Andersen LLP: "The Commission is closely monitoring these developments, particularly with respect to Andersen's public company clients who are in the process of having their financial statements audited. We have an obligation to protect investors, and, as we are announcing today, we have taken necessary actions to assure a continuing and orderly flow of information to investors and the U.S. capital markets. Any effects of the indictment are expected to be temporary." (Press Rel. 2002-36) SEC ANNOUNCES ACTIONS FOR ISSUERS IN LIGHT OF INDICTMENT OF ARTHUR ANDERSEN LLP On March 14, the Commission announced today that it has approved necessary and immediate regulatory actions to assure a continuing and orderly flow of information to investors and U.S. capital markets and to minimize any potential disruptions that may occur as a result of the indictment of Arthur Andersen LLP. The Commission has requested and received assurances from Andersen that it will continue to audit financial statements in accordance with generally accepted auditing standards (GAAS) and applicable professional and firm auditing standards, including quality control standards. Andersen has also told the Commission that if it becomes unable to continue to provide those assurances, it will advise the Commission immediately. Issuers whose audits are completed by Andersen after March 14 must obtain from Andersen certain representations concerning audit quality controls, including representations regarding the continuity of Andersen personnel working on the audit, the availability of national office consultation, and the availability of personnel at foreign affiliates of Andersen to conduct relevant portions of the audit. So long as Andersen continues to be in a position to provide those assurances, the Commission will continue to accept financial statements audited by Andersen in filings. In addition, the Commission has taken action for those Andersen clients that are unable to receive services from Andersen to complete their audits or who choose not to have Andersen complete audits that currently are in process. The Commission will require adherence to existing filing deadlines, but will accept filings that include unaudited financial statements from any issuer unable to provide timely audited financial statements because of the cessation of its audit relationship with Andersen. Issuers electing this alternative will generally be required to amend their filings within 60 days to include audited financial statements. The Commission has taken similar actions regarding reviews of interim financial statements. The relief is intended to minimize disruption to the U.S. capital markets and the affected issuers while those issuers complete certain pending or future filings, offerings and other activities. This relief is procedural in nature, is of finite duration, and is intended solely to address timing constraints and temporary disruptions that the affected issuers may face. The Commission has been in contact with the self-regulatory organizations to assure that they will take a similar approach. The Commission emphasizes that companies should make their own independent decisions regarding completion of current audits and that these actions are intended only to provide neutral flexibility for companies as they make those decisions. Consistent with this approach, the Commission's actions do not apply to audits by Andersen that have been completed. The full package of actions taken by the Commission will be published in a separate release. Issuers, investors, and other market participants are encouraged to contact Commission staff at the hotline numbers listed below if they have questions. * Investors with questions can call a special hotline maintained by the Commission's Office of Investor Education at 1-800-SEC-0330 or e-mail the office at help@sec.gov. * Issuers with questions regarding Securities Act or Exchange Act filings can call the Division of Corporation Finance's hotline at 202-942-2816 or e- mail the Division at cfhotline@sec.gov. * Auditors with transition questions can call the Office of the Chief Accountant at 202-942-4400 or e-mail the office at oca@sec.gov. * For questions regarding broker-dealers, self-regulatory organizations, and transfer agents, please call the Division of Market Regulation's hotline at 202-942-0069 or e-mail the Division at marketreg@sec.gov. * For questions regarding investment companies, investment advisers or public utility holding companies, please call the Division of Investment Management's hotline at 202-942-0590 or e-mail the Division at IMOCA@sec.gov. (Press Rel. 2002-37) ENFORCEMENT PROCEEDINGS PRELIMINARY INJUNCTION ISSUED AGAINST HARRAL DUNBAR, JR. FOR SECURITIES FRAUD CONDUCTED ON THE INTERNET AND REGISTRATION VIOLATIONS The Commission announced today that on March 13, following an evidentiary hearing, Judge Frank J. Polozola of the United States District Court for the Middle District of Louisiana issued a preliminary injunction with findings of fact and conclusions of law against Harral Dunbar, Jr., in his individual capacity and d/b/a Ghost International, an Internet Website operation. The Court's order imposed a freeze on the defendant's assets and ordered an accounting within 30 days. The Court found that Dunbar, of Baton Rouge, Louisiana, owned the Ghost International Website and used it to solicit investors in investment contracts by promises of inordinate amounts of guaranteed returns and promises of no-risk investing, and further found that investors have received little or no return despite several months of promises by Dunbar that returns would be paid. In its order of preliminary injunction, the Court found that between mid- 2001 and the present, Dunbar obtained over $7,500 from eleven investors in Canada, Australia and the United States by touting Ghost International's "private contribution and investment program" which allegedly paid, for example, $100,000 on a $200 investment over a few weeks. Dunbar made various promises of returns, including ones up to 1000 percent. Dunbar made various representations to fraudulently induce investors including that his company dealt in "high yield investments" and that funds were to be placed in offshore bank accounts, which would pay promised returns for five months of a supposed seven- month program. The Court also concluded that Dunbar lulled investors by making promises that payments would be made shortly. However, when the time elapsed, the promised payments were not forthcoming. The complaint charged Dunbar with, and the Court preliminarily enjoined Dunbar from, violations of Sections 5(a), 5(c) and 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 Commission also seeks a permanent injunction against Dunbar as well as an order compelling disgorgement of ill-gotten gains, along with prejudgment interest and civil penalties. [SEC v. Harral Dunbar, Jr., Individually and d/b/a Ghost International, Civil Action Number 02-233-B-M1, M.D. La.] (LR- 17411) SEC SETTLES CASES AGAINST ILONA MANEDELBAUM The Commission announced today that it settled the civil injunctive action against Defendant Ilona Alexis Mandelbaum (Mandelbaum) in the matter of SEC v. Hawa Corporation, et al. Mandelbaum without admitting or denying the allegations in the Commission's complaint, consented to the entry of a Final Judgment of Permanent Injunction and Other Relief which the Court entered on Nov. 30, 2001. The Final Judgment permanently enjoins Mandelbaum from violating Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b-5, thereunder. The Final Judgment also orders Mandelbaum to pay disgorgement and imposes a civil money penalty. The amount of disgorgement and civil penalty will be determined at a later date. According to the Commission's complaint, from at least December 1999 to March 2001, Hawa Corporation (Hawa), Hawa Communications, Inc. (HawaCom), and Hawa Med, Inc. (Hawa Med) raised approximately $6 million from the sale of shares to investors throughout the U.S., most of whom are doctors. The complaint also alleged that Mandelbaum, among others, represented to investors, orally, through marketing brochures, and in an Internet website, that Hawa, HawaCom, and Hawa Med had combined assets of $160 million attributable to the companies' acquisitions of three "well-established telecommunications and technology firms" based in South America. The Commission's complaint further alleged that, in reality, neither Hawa, HawaCom, nor Hawa Med actually owned any interest in the South American companies. [SEC v. Hawa Corporation, et al., Case No. 01-8220-CIV- Hurley, S.D. Fla.] (LR-17412) JAMIE PIROMALLI ORDERED TO PAY DISGORGEMENT AND CIVIL PENLATY FOR INVOLVEMENT IN WORLD VISION ENTERTAINMENT, INC. PONZI SCHEME On Jan. 22, 2002, Jamie P. Piromalli (Piromalli) was ordered to pay disgorgement and prejudgment interest, totaling $5,218,531.61 as well as an $110,000 civil penalty for his role in a massive Ponzi scheme involving the sale of unregistered nine-month promissory notes issued by World Vision Entertainment, Inc. (World Vision), a company located in Altamonte Springs, Florida. The Commission's complaint in the action alleged that from June 1996 to August 1999, Piromalli, Steven Brewer, A. Michael Jaillett, Richard Mann and Seth Miller (collectively, the Defendants), through World Vision, raised at least $64 million from approximately 1,200 investors in 33 states from the sale of promissory notes. The Defendants offered and sold securities in the form of nine-month promissory notes without registering them with the Commission. In furtherance of the scheme, the Defendants, directly and indirectly, through a nationwide sales network, made numerous false and misleading statements to investors about the World Vision notes. Through the offering materials and correspondence, the Defendants misrepresented that the notes were unconditionally guaranteed and insured and that all of the proceeds of the offering would be used to develop World Vision's products. In reality, the Defendants used the proceeds of the note offering to pay for the personal and business expenses of company officers and directors, to cover interest and principal payments to investors and to pay large, undisclosed commissions to the sales network. Previously, on August 27, 2001, the Court entered an order of permanent injunction against Piromalli for 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 (Exchange Act) and Rule 10b-5 thereunder. Both orders were obtained by default. [SEC v. Jamie P. Piromalli, et al., Civil Action No. C2-00 622, SD OH] (LR-17413) SEC SUES MARK RICE FOR FALSE INTERNET TOUTING On March 5, U.S. District Judge Vanessa Gilmore entered an injunction by consent against Mark E. Rice d/b/a Primex Capital (Rice). The Commission's complaint alleges that between September 1999 and July 2000, Rice carried out "pump and dump" schemes to manipulate the stock of four microcap companies, including defendant Status Wines of Tuscany f/k/a Portalzone.com, Inc. (Portalzone). The complaint further alleges that Rice issued unsolicited fraudulent "spam" e-mail messages, press releases and other promotional materials about the four companies and engaged in manipulative trading in the stock of two of those companies. According to the Commission's complaint, the false statements concerned, among other things, Portalzone's product (purportedly an advanced Internet search engine), its revenue sources and business relationships with third parties, as well as Rice's stock-picking track record and trading intentions. Moreover, the Commission's complaint alleges that the schemes enabled Rice, and his alter ego entities, relief defendants Primex (USA), Inc. (Primex) and Applegate Sentry, S.A. (Applegate), to sell restricted stock of three of the four companies into the resulting inflated market for total profits of approximately $900,367. The Court's order enjoins Rice from future violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1933 (Securities Act), Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule 10b- 5 thereunder, and Regulation M, Rule 101. The Commission's claims for disgorgement and civil penalties against the defendants and relief defendants are pending. [SEC v. Mark E. Rice et al., Civ. Action No. 4:02CV00636, USDC, S.D. Texas] (LR-17414) COMMISSION FILES APPLICATION FOR AN ORDER TO SHOW CAUSE On March 14, the Commission filed an Application for an Order to Show Cause in the United States District Court for the Northern District of Texas against Richard S. Berger, the former Chief Financial Officer of Piranha, Inc. The Application seeks to have the Court order Berger to produce documents, pursuant to a document subpoena issued and served by the Commission in connection with an ongoing Commission investigation. Piranha Inc. is a Richardson, Texas, development stage company in the business of data-compression and other computer and Internet related technology. Piranha's common stock is registered with the Commission and is quoted on the OTC Bulletin Board (symbol BYTE). Berger is a resident of Chicago, Illinois. According to the Commission's Application, its investigation involves whether Berger, Piranha or others issued false and misleading press releases, overstated the value of assets in its Commission filings, understated amortization expenses and failed to disclose over $600,000 in unauthorized payments to Berger. The Commission's Application alleges that the subpoenaed documents are needed to determine if Berger, Piranha or others have violated or are about to violate provisions of the federal securities laws. [SEC v. Richard S. Berger, Misc. Action No. 4-02-MC-008-Y, USDC, NDTX, Fort Worth Division] (LR-17415) SEC OBTAINS PRELIMINARY INJUNCTION TO STOP FRAUDULENT INVESTMENT SCHEME The Commission announced today that on March 6 the United States District Court for the District of Utah entered a preliminary injunction prohibiting defendants Gary L. Moody, Steven R. Moody, Virtual Private Marketplace, Ltd., and Billpay Systems LLC from engaging in the fraudulent offer and sale of securities. The injunction also freezes the defendants' assets. The Moodys opposed the issuance of a preliminary injunction. They requested a three-week extension of the temporary restraining order and then a hearing on the SEC's Motion for Preliminary Injunction. The court denied their request. The Court previously had entered a temporary restraining order and an asset freeze against the defendants on Feb. 6, 2002. The Commission's complaint alleges that beginning in 2001, Gary Moody and his brother Steven Moody lured investors to send their money to Virtual Private Marketplace, Ltd. and Billpay Systems LLC by promising them astronomical investment returns in a short time to be paid out in coupons that could be used at various retail stores. Defendants raised over $500,000 by falsely claiming that the Moodys were experienced businessmen, were worth over a billion dollars, and that Gary Moody had received, or was soon to receive, four doctorate degrees from Harvard University. In fact, Gary Moody is a convicted felon and Steven Moody filed for personal bankruptcy in 2000. In addition, there is no evidence that the investors' funds have been placed in income generating investments. Instead, investors' funds have been placed in bank accounts controlled by the Moodys and investors were paid their alleged returns with checks that bounced, and others received just a fraction of their original investment. The preliminary injunction enjoins Gary Moody and his co-defendants, during the pendency of this action, from violating the antifraud provisions of the federal securities laws, Sections 5(a), (c), and 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 promulgated thereunder. For additional information, see LR-17355 (Feb. 6, 2002). The Commission wishes to thank the Utah Department of Commerce, Division of Securities, for its assistance in this matter. [SEC v. Gary L. Moody, Steven R. Moody, Virtual Private Marketplace, Ltd., and Billpay Systems LLC, Civil Action No. 2:02CV-0110B, D. Utah] (LR-17416) FORMER HEDGE FUND MANAGER AND CBOE TRADER EDWARD THOMAS JUNG AND HIS BROKER- DEALER, E. THOMAS JUNG PARTNERS, LTD., PERMANENTLY ENJOINED FROM SECURITIES VIOLATIONS On March 14, the Honorable John A. Nordberg of the United States District Court for the Northern District of Illinois entered a judgment of permanent injunction and other relief against Edward Thomas Jung, a Chicago resident and former trader at the Chicago Board Options Exchange (CBOE), and his registered broker-dealer, E. Thomas Jung Partners, Ltd., also d/b/a ETJ Partners, Ltd., a market-maker at the CBOE. The judgment, entered pursuant to the defendants' consent and without their admitting or denying the allegations of the Commission's complaint, enjoins Jung and ETJ Partners from future violations of the antifraud provisions of the federal securities laws. The Commission's complaint in this action alleged that Jung managed the Strategic Income Fund, an unregistered, private hedge fund and, that together with ETJ Partners, Jung defrauded the fund's investors. The complaint further alleged that Jung's fraudulent conduct included soliciting investors based on false performance reports, misappropriating investors funds to collateralize his own personal securities trading and to pay for ETJ Partners' expenses, and sending false account statements to investors in the fund to cover up his fraud, resulting in the loss of more than $21 million invested by 60 investors. [SEC v. Edward Thomas Jung, et al., USDC, N.D. Ill., Civil Action No. 01-C-4645] (LR-17417) INVESTMENT COMPANY ACT RELEASES IDS LIFE INSURANCE COMPANY, ET AL. An order has been issued pursuant to Section 11 of the Investment Company Act to IDS Life Insurance Company (IDS Life), IDS Life Variable Account 10 (Account 10) and IDS Life Accounts, F, G, H, IZ, JZ, KZ, LZ, MZ, N PZ, QZ, RZ, SZ and TZ (Old Accounts) (collectively, Applicants). The order permits an offer of exchange of new American Express Retirement Advisor Advantage Variable Annuity contracts issued by IDS Life and made available through Account 10 for certain outstanding annuity contracts issued by IDS Life and made available through the Old Accounts. (Rel. IC-25460 - March 12) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES A proposed rule change has been filed by the Chicago Board Options Exchange relating to the permanent adoption of decimal pricing and the establishment of minimum price variations for quoting in equity securities and options (SR-CBOE-2002-02). Publication of the proposal is expected in the Federal Register during the week of March 18. (Rel. 34-45543) A proposed rule change has been filed by the New York Stock Exchange to eliminate references to quoting in fractions (SR-NYSE-2002-12). Publication of the proposal is expected in the Federal Register during the week of March 18. (Rel. 34-45547) SECURITIES ACT REGISTRATIONS The following registration statements have been filed with the SEC under the Securities Act of 1933. The reported information appears as follows: Form, Name, Address and Phone Number (if available) of the issuer of the security; Title and the number and/or face amount of the securities being offered; Name of the managing underwriter or depositor (if applicable); File number and date filed; Assigned Branch; and a designation if the statement is a New Issue. Registration statements may be obtained in person or by writing to the Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington, D.C. 20549 or at the following e-mail box address: . In most cases, this information is also available on the Commission's website: . S-3 CENTURYTEL INC, P O BOX 4065, 100 CENTURY PARK DR, MONROE, LA, 71203, 3183889000 - 3,000,000,000 ($3,000,000,000.00) Unallocated (Universal) Shelf, (File 333-84276 - Mar. 14) (BR. 37) S-8 AMERICAN PHARMACEUTICAL PARTNERS INC /CA/, 10866 WILSHIRE BLVD, SUITE 1270, LOS ANGELES, CA, 90024, 6,863,938 ($123,207,687.10) Equity, (File 333-84280 - Mar. 14) (BR. 01) S-3 FOREST CITY ENTERPRISES INC, 1100 TERMINAL TOWER, 50 PUBLIC SQ, CLEVELAND, OH, 44113, 216-621-6060 - 0 ($57,615,000.00) Equity, (File 333-84282 - Mar. 14) (BR. 08) S-3 URBAN OUTFITTERS INC, 1809 WALNUT ST, PHILADELPHIA, PA, 19103, 2155642313 - 2,200,000 ($52,074,000.00) Equity, (File 333-84284 - Mar. 14) (BR. 02) S-3D FIRSTBANK CORP, 311 WOODWORTH AVE, PO BOX 1029, ALMA, MI, 48801, 5174633131 - 500,000 ($10,450,000.00) Equity, (File 333-84286 - Mar. 14) (BR. 07) S-8 HANOVER CAPITAL MORTGAGE HOLDINGS INC, 90 WEST ST, SUITE 2210, NEW YORK, NY, 10006, 2127325086 - 0 ($2,215,019.00) Equity, (File 333-84290 - Mar. 14) (BR. 07) S-3 AMERICAN AIRLINES INC, 4333 AMON CARTER BLVD, FT WORTH, TX, 76155, 8179631234 - 0 ($1,850,000,000.00) Non-Convertible Debt, (File 333-84292 - Mar. 14) (BR. 05) S-4 AMERICAN ACHIEVEMENT CORP, 0 ($177,000,000.00) Non-Convertible Debt, (File 333-84294 - Mar. 14) (BR. ) S-8 FIRST GEORGIA COMMUNITY CORP, 150 COVINGTON STREET PO BOX 1534, JACKSON, GA, 30233, 250,000 ($2,985,000.00) Equity, (File 333-84296 - Mar. 14) (BR. 07) S-8 EMPYREAN COMMUNICATIONS INC, 2537 SOUTH GESSNER SUITE 114, HOUSTON, TX, 77063, 7132607236 - 3,300,000 ($495,000.00) Equity, (File 333-84298 - Mar. 14) (BR. 05) S-8 MBIA INC, 113 KING ST, ARMONK, NY, 10504, 9142734545 - 5,200,000 ($292,968,000.00) Equity, (File 333-84300 - Mar. 14) (BR. 01) S-3D HAMPTON ROADS BANKSHARES INC, 201 VOLVO PARKWAY, CHESAPEAKE, VA, 23320, 7574361000 - 0 ($22,500,000.00) Equity, (File 333-84304 - Mar. 14) (BR. 07) S-8 DATAWATCH CORP, TOWER 3, 5TH FLOOR, 900 CHELMSFORD STREET, LOWELL, MA, 01851-8100, 978-441-2200 - 127,733 ($189,045.00) Equity, (File 333-84312 - Mar. 14) (BR. 03) S-3 YELLOW CORP, 10990 ROE AVENUE, P O BOX 7563, OVERLAND PARK, KS, 66207, 9136966100 - 0 ($99,978,700.00) Equity, (File 333-84314 - Mar. 14) (BR. 05) S-3 NETRO CORP, 3860 NORTH FIRST STREET, SAN JOSE, CA, 95134-1702, 4082161500 - 8,200,000 ($24,354,000.00) Equity, (File 333-84316 - Mar. 14) (BR. 37) S-8 SYNERGY TECHNOLOGIES CORP, 335 25TH ST. S.E., C/O SYNERGY TECHNOLOGIES CORP, CALGARY AB T2A 7H8, A0, 00000, 4032692274 - 80,375 ($48,225.00) Equity, (File 333-84318 - Mar. 14) (BR. 05) S-3 AMERICAN EXPRESS CREDIT CORP, ONE CHRISTINA CENTER 301 N WALNUT STREET, SUITE 1002, WILMINGTON, DE, 19801, 3025943350 - 8,000,000,000 ($8,000,000,000.00) Unallocated (Universal) Shelf, (File 333-84320 - Mar. 14) (BR. 07) S-3 FERRO CORP, 1000 LAKESIDE AVE, CLEVELAND, OH, 44114-1183, 2166418580 - 0 ($300,000,000.00) Unallocated (Universal) Shelf, (File 333-84322 - Mar. 14) (BR. 02) SB-2 ASTRALIS LTD, 135 COLUMBIA TURNPIKE, SUITE 301, FLORHAM PARK, NJ, 07932, 9733778008 - 2,431,415 ($5,251,856.00) Equity, (File 333-84324 - Mar. 14) (BR. 08) S-3 IMMTECH INTERNATIONAL INC, 150 FAIRWAY DRIVE, SUITE 150, VERNON HILLS, IL, 60061, 8478690033 - 2,500,000 ($14,200,000.00) Equity, (File 333-84326 - Mar. 14) (BR. 09) 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 ------------------------------------------------------------------------------------ ADVANCED AERODYNAMICS & STRUCTURES IN DE X X 02/27/02 ALPENA BANCSHARES INC X 03/13/02 AMC ENTERTAINMENT INC DE X 03/13/02 AMERICAN EXPRESS RECEIVABLES FINANCIN DE X X 03/14/02 AMERICAN HEALTHWAYS INC DE X 03/14/02 AMERICREDIT FINANCIAL SERVICES INC DE X X X 02/12/02 APPLIED FILMS CORP CO X X 12/31/00 AMEND ATWOOD OCEANICS INC TX X 03/14/02 BASE TEN SYSTEMS INC NJ X X 03/12/02 BCOM3 GROUP INC DE X X 03/07/02 BICO INC/PA PA X 03/13/02 BICO INC/PA PA X 03/14/02 BUSH INDUSTRIES INC DE X X 12/28/01 CARLYLE INDUSTRIES INC DE X 01/24/02 AMEND CARRIER1 INTERNATIONAL S A N4 X 03/13/02 CELLPOINT INC NV X X 03/13/02 CHASE MORTGAGE FINANCE CORP DE X X 02/27/02 CIRTRAN CORP NV X 03/31/02 CLICKNSETTLE COM INC DE X 03/14/02 CMC SECURITIES CORP II DE X X 12/25/01 COLORADO MEDTECH INC CO X X 03/14/02 COLUMBUS NETWORKS CORP NV X 01/15/02 CONTINENTAL AIRLINES INC /DE/ DE X X 03/11/02 CONTINENTAL AIRLINES INC /DE/ DE X X 03/11/02 COOPER TIRE & RUBBER CO DE X 03/14/02 COVANTA ENERGY CORP DE X X 03/14/02 CROWN PARTNERS INC NV X X X 03/07/02 CSG SYSTEMS INTERNATIONAL INC DE X X 02/28/02 CSG SYSTEMS INTERNATIONAL INC DE X 03/14/02 CURAGEN CORP DE X X 03/12/02 DELANO TECHNOLOGY CORP A6 X X 03/12/02 DELTAGEN INC DE X X 03/14/02 DIAL CORP /NEW/ DE X X 03/12/02 DIVINE INC DE X X 03/12/02 DRUGMAX INC NV X X 03/14/02 DUCT UTILITY CONSTRUCTION & TECHNOLOG OH X 03/13/02 EARTHNETMEDIA INC NV X X 03/13/02 ENERGEN CORP AL X 03/14/02 ENTER TECH CORP NV X X 03/08/02 ERP OPERATING LTD PARTNERSHIP MD X 03/11/02 FARMER MAC MORTGAGE SECURITIES CORP DE X 03/15/02 FARMER MAC MORTGAGE SECURITIES CORP DE X 03/25/02 FARMER MAC MORTGAGE SECURITIES CORP DE X 03/25/02 FARMER MAC MORTGAGE SECURITIES CORP DE X 03/25/02 FINGERHUT RECEIVABLES INC DE X 02/15/02 FLORSHEIM GROUP INC DE X X X 02/28/02 FOREST CITY ENTERPRISES INC OH X 03/05/02 FOREST CITY ENTERPRISES INC OH X X 03/14/02 FORTRESS GROUP INC DE X X 03/14/02 FRANKS NURSERY & CRAFTS INC MI X X 03/14/02 FURNITURE BRANDS INTERNATIONAL INC DE X 03/13/02 AMEND GANNETT CO INC /DE/ DE X X 03/13/02 GARUDA CAPITAL CORP NV X 03/13/02 GREATER BAY BANCORP CA X X 03/12/02 GREY GLOBAL GROUP INC DE X X 03/13/02 GTC TELECOM CORP NV X X 03/01/02 AMEND HALLIBURTON CO DE X X 03/14/02 HOMESTORE COM INC DE X 03/12/02 I T TECHNOLOGY INC DE X X 01/15/02 AMEND ICALL SYSTEMS INC /NV/ NV X 02/20/02 IMH ASSETS CORP DE X X 02/27/02 INFE COM INC FL X X 03/12/02 AMEND INFYNIA COM CORP CO X 03/11/02 INFYNIA COM CORP CO X 03/14/02 AMEND INNOVATIVE SOFTWARE TECHNOLOGIES INC CA X X 01/15/02 AMEND INSURANCE MANAGEMENT SOLUTIONS GROUP FL X X 01/30/02 INTELEFILM CORP MN X X 02/28/02 INVERNESS MEDICAL INNOVATIONS INC DE X X 03/06/02 KANEB PIPE LINE OPERATING PARTNERSHIP DE X X 03/31/02 KANEB SERVICES LLC DE X X 03/31/02 KIMBALL INTERNATIONAL INC IN X 03/14/02 KNAPE & VOGT MANUFACTURING CO MI X X 03/08/02 LASON INC DE X X 02/21/02 MAGNUM HUNTER RESOURCES INC NV X 03/14/02 MAIL WELL INC CO X 03/14/02 MANATRON INC MI X X 03/14/02 MAVERICK TUBE CORPORATION DE X X 03/12/02 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE X X 02/28/02 MBNA AMERICA BANK NATIONAL ASSOCIATIO DE X X 02/28/02 MERRILL LYNCH & CO INC DE X X 03/13/02 METRIS RECEIVABLES INC DE X 02/28/02 METRIS RECEIVABLES INC DE X 02/28/02 MICRON ENVIRO SYSTEMS INC X 03/06/02 MILACRON INC DE X X X 03/14/02 MONOGRAM PICTURES INC NV X X 03/14/02 NASHUA CORP DE X X 03/01/02 NATIONAL HEALTH & SAFETY CORP UT X 01/22/01 AMEND NEOTHERAPEUTICS INC DE X X 03/12/02 NETSOL INTERNATIONAL INC NV X 03/12/02 NEW VISUAL CORP UT X X 03/14/02 NEWELL RUBBERMAID INC DE X X 03/11/02 NEWFIELD EXPLORATION CO /DE/ DE X 03/11/02 NORTHERN BORDER PARTNERS LP DE X X 03/14/02 NORTHERN BORDER PIPELINE CO TX X X 03/14/02 NUTRASTAR INC CA X X 03/07/02 NX NETWORKS INC DE X 03/06/03 OHIO CASUALTY CORP OH X X 03/14/02 ONYX ACCEPTANCE FINANCIAL CORP DE X 02/28/02 OREGON TRAIL FINANCIAL CORP OR X X 03/13/02 PEOPLES FINANCIAL CORP \OH\ OH X 02/12/02 PERCEPTRON INC/MI MI X X 03/08/02 PERICOM SEMICONDUCTOR CORP CA X X 03/06/02 PLAINS ALL AMERICAN PIPELINE LP DE X 03/12/02 PNM RESOURCES NM X 02/28/02 PNW CAPITAL INC DE X 03/14/02 POWER EXPLORATION INC NV X 03/01/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X X 03/13/02 RPM INC/OH/ OH X X 03/13/02 S D E HOLDINGS 3 INC FL X X 03/07/02 SANDERS MORRIS HARRIS GROUP INC TX X X 03/14/02 SAXON ASSET SECURITIES CO VA X 03/08/02 SPECTRX INC DE X X 12/31/01 AMEND STAGE STORES INC NV X X 03/14/02 STEEL DYNAMICS INC IN X X X 03/07/02 STRUCTURED ASSET SEC CORP MORT PAS TH DE X X 02/27/02 TECHNITROL INC PA X 03/12/02 TRICON GLOBAL RESTAURANTS INC NC X 03/12/02 ULTRASTRIP SYSTEMS INC FL X 03/08/02 UNITED RENTALS INC /DE DE X X 03/12/02 USDATA CORP DE X 02/14/02 VALENCE TECHNOLOGY INC DE X X 03/14/02 VALERO ENERGY CORP/TX DE X X 03/12/02 VERSACOM INTERNATIONAL INC UT X 02/01/02 ZAMBA CORP DE X X 01/31/02 ZEBRA TECHNOLOGIES CORP/DE DE X X 03/13/02