SEC NEWS DIGEST Issue 2002-98 May 21, 2002 COMMISSION ANNOUNCEMENTS ANNETTE NAZARETH TO TESTIFY Annette L. Nazareth, Director of the Commission's Division of Market Regulation, will testify before the House Committee on Financial Services on Wednesday, May 22, at 10:00 a.m. concerning "Certain Pending Proposals by the European Commission." The hearing will be held in Room 2128 of the Rayburn House Office Building. LORI RICHARDS TO TESTIFY Lori A. Richards, Director of the Commission's Office of Compliance Inspections and Examinations, will testify before the Oversight and Investigations Subcommittee of the House Financial Services Committee on Thursday, May 23, at 9:30 a.m. concerning "Issues Raised by the Frank D. Gruttadauria Matter." The hearing will be held in Room 2128 of the Rayburn House Office Building. ENFORCEMENT PROCEEDINGS IN THE MATTER OF ROBERT MCCOOK On May 21, an administrative law judge issued an initial decision in Administrative Proceeding In the Matter of Robert L. McCook. The Order Instituting Proceedings in the underlying proceeding alleged that McCook willfully aided and abetted violations of Sections 15(c) and 17(a) of the Securities Exchange Act of 1934, and Rules 15c3-1, 17a-3, 17a-5, and 17a-11 thereunder. After an administrative law judge dismissed the underlying proceeding against McCook, McCook filed an Application for Award of Fees and Expenses pursuant to the Equal Access to Justice Act (EAJA), 5 U.S.C. 504(a)-(f), seeking to recover attorney's fees and costs incurred as the prevailing party in the underlying proceeding. The initial decision concluded that the Division of Enforcement's position at trial was not substantially justified within the meaning of the EAJA, and ruled that McCook was entitled to fees and expenses in the amount of $15,127.75. (Initial Decision No. 205; File No. 3-9440) SEC BRINGS FINANCIAL FRAUD CHARGES AGAINST EXECUTIVES AT THREE NORTHERN CALIFORNIA SOFTWARE COMPANIES The Commission announced on May 20 charges in separate cases against former executives at three northern California software companies for perpetrating financial accounting frauds at those companies. Among those named were the former chief executive officer of Quintus Corp., the former chief executive and chief financial officers of Unify Corp., and former senior sales executives of Legato Systems, Inc. Also today, the U.S. Attorney's Office for the Northern District of California announced criminal charges against former officers at Quintus and Unify for their roles in the frauds. "Two of these cases involve CEOs who engaged in conduct that can only be described as shocking, including forging contracts, purchase orders and other documents, or entering into undisclosed side letters to falsely boost a company's revenue," said Helane L. Morrison, District Administrator for the Commission's San Francisco District Office. "Today's actions emphasize the Commission's commitment to hold such executives responsible for the choices they make and the enormous harm they cause, including by depriving them of compensation they received as a result of their fraud." Charles D. Niemeier, Chief Accountant in the Commission's Division of Enforcement, said, "Unify is significant as an example in the software industry of the use of 'roundtrip' transactions to create a false impression of business activity and revenue." Niemeier continued, "Unify engaged in `roundtripping' by repeatedly providing funds to customers so that they could purchase product from the company, with no reasonable expectation that the customers would ever repay the funds. These transactions produced no economic benefit to shareholders, and were done solely to inflate Unify's reported revenue, in order to deceive investors." The Commission filed complaints in each of the actions in U.S. District Court for the Northern District of California in San Francisco. The complaints allege the following misconduct. Quintus: The Commission brought fraud charges against former Quintus CEO Alan K. Anderson, 40, of Walnut Creek, Calif. Quintus was a Dublin, Calif. based developer of customer relationship management software. According to the complaint, from December 1999 through October 2000 Anderson personally forged contracts, e-mails, purchase orders, letters, and an audit confirmation in order to boost Quintus' financial results. Anderson created three fake transactions that ranged in value from $2 million to $7 million, for a total of $13.7 million in nonexistent sales. In addition, Anderson caused Quintus to recognize improperly $3 million in revenue on a barter transaction, which was contingent on Quintus' agreement to purchase $4 million of product from its customer. In each case, Anderson caused Quintus to recognize revenue in violation of generally accepted accounting principles (GAAP). In one instance, Anderson altered a $1.5 million purchase order to make it appear that the customer had actually ordered $6 million worth of Quintus products and services. In another, Anderson forged a contract and a purchase letter to make it appear that the a reseller had agreed to pay Quintus $7 million up-front, rather than the truth-that the reseller would pay Quintus only if the reseller was able to sell Quintus product to end users. As a result of Anderson's fraud, Quintus overstated its revenue in three fiscal quarters in amounts ranging from 37% to 60% per quarter. In February 2001, NASDAQ delisted Quintus' stock, and the company is now being liquidated through bankruptcy proceedings. The complaint charges Anderson with violations of the antifraud provisions of the federal securities laws and with lying to Quintus' outside auditors. The complaint also seeks an injunction against future violations, disgorgement of bonuses Anderson received based on the company's fraudulent financial performance, monetary penalties and an order barring Anderson from serving as an officer or director of any publicly traded company. In addition, the U.S. Attorney's Office for the Northern District of California today announced that it has charged Anderson with one count of securities fraud, based on the fraud at Quintus. [SEC v. Alan K. Anderson, USDC, NDCA, Civil Action No. C 02-2425 JCS] (LR-17521) Unify: The Commission brought fraud charges against former Unify CEO Gholamreza (Reza) Mikailli, 49, of Saratoga, Calif., and former CFO Gary L. Pado, 38, of Sacramento, Calif. Sacramento based Unify develops and sells database management software. The complaint alleges that from May 1999 through May 2000, Mikailli and Pado caused Unify to recognize revenue fraudulently on transactions that they knew were subject to contingencies (including rights of return or cancellation), or involved barter transactions. Under GAAP, it was improper for Unify to recognize revenue on contingent transactions so long as the contingencies existed and, thus, could nullify or impair the sale. Also under GAAP, it was improper for Unify to recognize revenue on barter transactions because Unify's revenue was contingent on Unify's performance of its obligation to the customer. In several instances Mikailli and Pado engaged in "roundtripping," by causing Unify to provide funds its customers needed to buy Unify products, with no reasonable expectation that the customers would ever repay the funds. In some instances, Unify made an investment in another company, which then used most or all of the invested funds to purchase Unify product. In others, Unify contracted for services from other companies through so-called Funded Development Agreements. However, the companies provided no such services, and simply used funds from Unify to buy Unify product. As a result of the fraud, Unify overstated its revenue over four fiscal quarters in amounts ranging from 61% to 150% per quarter. During the course of the fraud, Mikailli sold all of his shares of Unify stock and received gross proceeds of approximately $8.2 million. Mikailli illegally failed to file any reports with the Commission during this period disclosing his stock sales. The complaint charges Mikailli and Pado with violating the antifraud, corporate reporting and bookkeeping provisions of the federal securities laws and with lying to Unify's outside auditors. It also charges Mikailli with insider trading and failing to file required reports relating to sales of shares by insiders. The complaint seeks injunctions, monetary penalties and officer and director bars against Mikailli and Pado. In addition, the complaint seeks disgorgement from Mikailli of all amounts he received as a result of the fraud, including losses avoided by his stock sales, sales commissions he received on fraudulent transactions, and bonuses. Also named in the complaint was Unify, for violations of the corporate reporting and bookkeeping provisions of the federal securities laws. The complaint seeks a permanent injunction against future violations. In addition, the U.S. Attorney's Office for the Northern District of California today announced that it has charged Mikailli and Pado with criminal securities fraud, based on the fraud at Unify. [SEC v. Reza Mikailli, Gary F. Pado and Unify Corporation, No. C022426 RS] (LR-17522; AAE Rel. 1559) Legato: The Commission brought fraud charges against former Legato executive vice president of worldwide sales David Malmstedt, 46, of Manhattan Beach, Calif., and former vice president of North American sales Mark Huetteman, 39, of Hinsdale, Illinois. Legato, based in Mountain View, Calif., develops and sells software for managing the data storage functions of computer networks. The complaint alleges that from May 1999 through December 2000, Malmstedt and Huetteman caused Legato fraudulently to record millions of dollars in revenue on orders that were contingent on resellers' ability to sell the product to an end customer, or on customers' rights of exchange, return or cancellation. As a result of the fraud, Legato overstated its revenue over three fiscal quarters in amounts ranging from 6% to 20% per quarter. In one instance, Malmstedt and Huetteman caused Legato to recognize revenue on a $7 million purchase order that was contingent on further successful negotiations between the parties. Pursuant to this arrangement, if the negotiations broke down, the customer had the right to cancel the purchase order. The cancellation right was set forth in a separate side letter, drafted by Huetteman, which stated in part: "This contingency may not be expressly stated in the order letter, because of the impact on revenue recognition. However, you have my assurance that in the event that we can not [sic] reach terms we will not hold you to the commitment to pay referenced in the order letter." The complaint charges Malmstedt and Huetteman with violating the antifraud, corporate reporting and bookkeeping provisions of the federal securities laws, and seeks injunctions, disgorgement of losses avoided on sales of Legato stock by Malmstedt and Huetteman during the course of the fraud, and monetary penalties. In a related matter, the Commission issued an order instituting and simultaneously settling cease-and-desist proceedings against Legato and its former CFO, Steven Wise, 47, of Mountain View, Calif. Legato and Wise consented to the issuance of the Commission order without admitting or denying any of its findings. The order found that Legato violated the corporate reporting, bookkeeping and internal controls provisions of the federal securities laws. In addition, the order found that Wise caused Legato's violations of these provisions, and that Wise knowingly failed to implement adequate internal accounting controls at the company. The order requires Legato and Wise to cease and desist from future violations of these provisions. The Commission acknowledges the assistance of the U.S. Attorney's Office for the Northern District of California and the Federal Bureau of Investigation. (Rel. 34-45962, AAE Rel. 1557, File No. 3-10785; Press Rel. 2002-71) DEFENDANT IN COMMISSION ENFORCEMENT ACTION HELD IN CIVIL CONTEMPT FOR TRANSFERRING AND CONEALING FUNDS IN VIOLATION OF COURT-ORDERED ASSET FREEZE The Commission announced today that a defendant in a pending Commission enforcement action has been held in civil contempt for violating a court- ordered asset freeze. The defendant, Steven E. Thorn of the Cleveland suburb of Brecksville, Ohio, is charged with having fraudulently raised over $60 million from hundreds of victims purportedly to finance trading in notes issued by European banks. The Commission has alleged that the supposed European bank trading venture does not exist and that Thorn in fact conducted a ponzi scheme. The Commission sued Thorn and others on April 2, 2001 and obtained a temporary restraining order which included a provision freezing all Thorn's assets. On April 29, 2002, after an evidentiary hearing on a contempt motion made by the Commission, the Court ruled that Thorn, aided by an associate, had deliberately thwarted the Court's freeze order and secretly moved and concealed funds frozen by that order. The Court found Thorn's conduct to have been most egregious and held Thorn in civil contempt. The Commission's evidence showed that Thorn secretly transferred $200,000 to his associate on the very day the Court entered its freeze order; and that, despite knowing of the freeze order at least by the afternoon of April 2, Thorn directed his associate to spend much of the illegally transferred money to pay various bills for Thorn over the next several months. The ultimate disposition of a substantial amount of the illegally transferred money remains unknown. The Court ordered Thorn to submit to a deposition and to provide additional discovery to the Commission. The Court also found that Thorn's associate should have made every effort to comply with the freeze order after the Commission served her with a copy of the order on September 5, 2001 but instead engaged in activity after September 5 which was contrary to the freeze order. The Court ordered Thorn's associate to provide additional discovery to the Commission and reserved ruling on whether she would be found in civil contempt At a subsequent hearing on May 6, 2002, the Court stayed a final decision on the Commission's contempt motion until conclusion of the Commission's enforcement action. In the meantime, the Commission is to further trace the disposition of all the funds transferred in violation of the asset freeze. [SEC v. Steven E. Thorn, et al., No. C2-01-290, Judge Sargus, SD Ohio] (LR-17523) INVESTMENT COMPANY ACT RELEASES WELLS FARGO FUNDS TRUST; WELLS FARGO FUNDS MANAGEMENT, LLC An order has been issued on an application filed by Wells Fargo Funds Trust; Wells Fargo Funds Management, LLC exempting applicants from Section 17(a) of the Investment Company Act. The order permits certain series of a registered open-end management investment company to acquire all of the assets, subject to the liabilities, of certain other series of the investment company. Because of certain affiliations, applicants may not rely on Rule 17a-8 under the Act. (Rel, IC-25576 - May 17) SA FUNDS - INVESTMENT TRUST, ET AL. A notice has been issued giving interested persons until June 11, 2002, to request a hearing on an application filed by SA Funds - Investment Trust and Assante Asset Management Inc. for an order granting an exemption from Section 15(a) of the Investment Company Act and Rule 18f- 2 under the Act. The order would permit applicants to enter into and materially amend subadvisory agreements without shareholder approval. (Rel. IC-25577 - May 17) SELF-REGULATORY ORGANIZATIONS PROPOSED RULE CHANGES The National Association of Securities Dealers filed pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 a proposed rule change (SR-NASD-2002-23) relating to continuous operation of the Nasdaq National Market System during market hours. Publication of the proposal is expected in the Federal Register during the week of May 20. (Rel. 34- 45957) The Commission issued a notice of filing of a proposed rule change and Amendment No. 1 thereto (SR-NASD-2002-63) by the National Association of Securities Dealers pursuant to Section 19(b)(2) of the Securities Exchange Act of 1934. The proposed rule change and Amendment No. 1 thereto relate to proposed fees for the NASD's TRACE system. Publication of the notice in the Federal Register is expected during the week of May 20. (Rel. 34-45960) DELISTING GRANTED An order has been issued granting the application of the Pacific Exchange to strike from listing and registration certain call and put options contracts issued by The Options Clearing Corporation respecting certain underlying securities, effective May 21, 2002. (Rel. 34-45963) 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 VENTANA MEDICAL SYSTEMS INC, 3865 N BUSINESS CENTER DRIVE, TUCSON, AZ, 85705, 5208872155 - 300,000 ($7,707,000.00) Equity, (File 333-88636 - May. 20) (BR. 36) S-8 RADIAN GROUP INC, 1601 MARKET STREET, 12TH FLOOR, PHILADELPHIA, PA, 19103, 2155646600 - 80,000 ($4,285,600.00) Equity, (File 333-88638 - May. 20) (BR. 01) S-8 VECTOR ENERGY CORP /TEXAS/, 11757 KATY FREEWAY, SUITE 950, HOUSTON, TX, 77079, 713-589-2526 - 10,000,000 ($500,000.00) Equity, (File 333-88644 - May. 20) (BR. 04) S-1 ORBITZ INC, 200 S WACKER DRIVE, SUITE 1900, CHICAGO, IL, 60606, 0 ($125,000,000.00) Equity, (File 333-88646 - May. 20) (BR. 05) S-8 INNOVATIVE MEDICAL SERVICES, 1725 GILLESPIE WAY, STE H, EL CAJON, CA, 92020, 6195968600 - 4,000,000 ($6,240,000.00) Equity, (File 333-88648 - May. 20) (BR. 36) S-8 INNOVATIVE MEDICAL SERVICES, 1725 GILLESPIE WAY, STE H, EL CAJON, CA, 92020, 6195968600 - 2,000,000 ($3,120,000.00) Equity, (File 333-88650 - May. 20) (BR. 36) S-8 MILLENNIUM CHEMICALS INC, P.O. BOX 7015, 230 HALF MILE ROAD, RED BANK, NJ, 07701, 7329335000 - 3,200,000 ($49,536,000.00) Equity, (File 333-88652 - May. 20) (BR. 06) S-8 BERNARD ALLAN & EDWARDS INC, 1016 SHORE ACRES DRIVE, LEESBURG, FL, 34748, 8087691037 - 4,100,000 ($82,000.00) Equity, (File 333-88656 - May. 20) (BR. 07) S-8 BRUKER AXS INC, 5465 EAST CHERYL PARKWAY, MADISON, WI, 53711, 6082763000 - 0 ($1,322,500.00) Equity, (File 333-88658 - May. 20) (BR. 36) S-8 WASHINGTON MUTUAL INC, 1201 THIRD AVE, STE 1500, SEATTLE, WA, 98101, 2064612000 - 0 ($38,580,000.00) Equity, (File 333-88660 - May. 20) (BR. 07) SB-2 FIRSTCDP INC, C/O IMPERIAL FINANCIAL PRINTERS, 7100 EAST LINCOLN DR #D-230, SCOTTSDALE, AZ, 85253, 4803684425 - 100,000 ($25,000.00) Equity, (File 333-88662 - May. 20) (BR. ) S-8 WARREN BANCORP INC, 10 MAIN ST, PEABODY, MA, 01960, 5085317400 - 360,000 ($4,352,400.00) Equity, (File 333-88664 - May. 20) (BR. 07) S-3 UNION PACIFIC CORP, 1416 DODGE STREET, MC 10015, OMAHA, NE, 68179, 2147435600 - 0 ($1,000,000,000.00) Other, (File 333-88666 - May. 20) (BR. 05) S-8 STEAK & SHAKE CO, 36 S PENNSYLVANIA ST, CENTURY BLDG - 500, INDIANAPOLIS, IN, 46236, 3176334100 - 500,000 ($7,085,000.00) Equity, (File 333-88668 - May. 20) (BR. 05) S-8 STEAK & SHAKE CO, 36 S PENNSYLVANIA ST, CENTURY BLDG - 500, INDIANAPOLIS, IN, 46236, 3176334100 - 800,000 ($11,336,000.00) Equity, (File 333-88670 - May. 20) (BR. 05) S-3 STEAK & SHAKE CO, 36 S PENNSYLVANIA ST, CENTURY BLDG - 500, INDIANAPOLIS, IN, 46236, 3176334100 - 65,227 ($924,266.59) Equity, (File 333-88672 - May. 20) (BR. 05) S-3 OIL STATES INTERNATIONAL INC, THREE ALLEN CENTER, 333 CLAY STREET SUITE 3460, HOUSTON, TX, 77002, 7136920582 - 0 ($93,621,500.00) Equity, (File 333-88674 - May. 20) (BR. 04) S-8 FIRST KEYSTONE FINANCIAL INC, 22 WEST STATE ST, MEDIA, PA, 19063, 6105656210 - 111,200 ($1,582,364.40) Equity, (File 333-88676 - May. 20) (BR. 07) S-3 TRIUMPH GROUP INC /, FOUR GLENHARDIE CORPORATE CENTER, 1255 DRUMMERS LANE SUITE 200, WAYNE, PA, 19087, 6109750420 - 0 ($127,558,000.00) Equity, (File 333-88678 - May. 20) (BR. 05) S-3 MANITOWOC CO INC, P O BOX 66, MANITOWOC, WI, 54221-0066, 9206844410 - 0 ($750,000,000.00) Other, (File 333-88680 - May. 20) (BR. 36) S-8 AUTODESK INC, 111 MCINNIS PKWY, SAN RAFAEL, CA, 94903, 4155075000 - 0 ($113,003,670.00) Equity, (File 333-88682 - May. 20) (BR. 03) S-8 RAE SYSTEMS INC, 1339 MOFFETT PARK DRIVE, SUNNYVALE, CA, 95112, 408-752-0723 - 0 ($200,102.48) Equity, (File 333-88684 - May. 20) (BR. 06) S-3 DELTAGEN INC, 740 BAY ROAD, REDWOOD CITY, CA, 94063-2469, 6505695100 - 0 ($25,196,671.00) Equity, (File 333-88686 - May. 20) (BR. 01) S-8 HORIZON TELCOM INC, 68 EAST MAIN STREET, CHILLICOTH, OH, 45601-0480, 7407728200 - 10,000 ($593,484.00) Equity, (File 333-88688 - May. 20) (BR. 37) S-3 IMPCO TECHNOLOGIES INC, 16804 GRIDLEY PLACE, CERRITOS, CA, 90701, 5628606666 - 0 ($17,895,000.00) Equity, (File 333-88690 - May. 20) (BR. 05) S-3 GRAY COMMUNICATIONS SYSTEMS INC /GA/, 4370 PEACHTREE ROAD NE, ALBANY, GA, 30319, 9128889390 - 0 ($603,000,000.00) Equity, (File 333-88694 - May. 20) (BR. 37) 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 ------------------------------------------------------------------------------------ 24/7 MEDIA INC DE X X 05/03/02 AMEND AAMES CAPITAL CORP AAMES MORTGAGE TRU CA X X 04/30/02 ADVANTA BUSINESS RECIEVABLES CORP X 05/20/02 AEROVOX INC DE X X 05/03/02 AEROVOX INC DE X X 04/19/02 AFFILIATED COMPUTER SERVICES INC DE X X 05/16/02 AMERICAN EXPRESS CREDIT ACCOUNT MASTE DE X X 05/16/02 ANDRX CORP /DE/ DE X X 05/17/02 APHTON CORP DE X X 05/20/02 ATA HOLDINGS CORP IN X 05/20/02 ATLAS REPUBLIC CORP CO X 05/13/02 AVALON BORDEN COMPANIES INC DE X 11/30/01 BANYAN STRATEGIC REALTY TRUST MA X X 05/17/02 BLAGMAN MEDIA INTERNATIONAL INC NV X 05/20/02 AMEND BRILLIANT DIGITAL ENTERTAINMENT INC DE X X 04/22/02 CAPITOL REVOLVING HOME EQUITY LOAN TR MD X 05/20/02 CAPITOL REVOLVING HOME EQUITY LOAN TR MD X 05/20/02 CARRIAGE SERVICES INC DE X X 05/20/02 CITIBANK SOUTH DAKOTA N A DE X 04/25/02 CITIBANK SOUTH DAKOTA N A DE X 04/25/02 CITIBANK SOUTH DAKOTA N A DE X 04/30/02 CITIBANK SOUTH DAKOTA N A DE X 04/30/02 CLIP N PIERCE FASHION INC X 03/12/02 COLLAGENEX PHARMACEUTICALS INC DE X 05/15/02 CREATIVE HOST SERVICES INC CA X X 05/17/02 CREATOR CAPITAL LTD D0 X 05/16/02 CURATIVE HEALTH SERVICES INC MN X X 05/20/02 CYTOGEN CORP DE X X 05/20/02 DECADE COMPANIES INCOME PROPERTIES WI X 05/20/02 DIGITAL ANGEL CORP DE X X 05/14/02 DIGITAL ANGEL CORP DE X 03/27/02 DVI RECEIVABLES CORP VIII DE X X 05/20/02 EDUVERSE COM NV X X 05/20/02 ELECTRIC LIGHTWAVE INC DE X X 05/20/02 ENRON CORP/OR/ OR X X 05/03/02 ENTERTAINMENT PROPERTIES TRUST MD X X 05/17/02 EVTC INC DE X 05/31/02 EXABYTE CORP /DE/ DE X X 05/17/02 FACTUAL DATA CORP CO X X 05/16/02 FAIRCHILD SEMICONDUCTOR INTERNATIONAL DE X X 05/20/02 FAIRFIELD INN BY MARRIOTT LTD PARTNER DE X X 05/17/02 FAIRMARKET INC DE X X 05/17/02 FAIRPOINT COMMUNICATIONS INC DE X X 05/20/02 FERRELLGAS PARTNERS L P DE X 05/20/02 FINANCIAL ASSET SECURITIES CORP DE X X 05/20/02 FLEET HOME EQUITY LOAN CORP DE X 05/20/02 FLEMING COMPANIES INC /OK/ OK X 05/20/02 GATEWAY FINANCIAL HOLDINGS INC NC X X 05/15/02 GENCORP INC OH X X 05/16/02 GOVERNMENT TRUST 1 D IL X 05/15/02 GOVERNMENT TRUST 2 E IL X 05/15/02 GOVERNMENT TRUST 3 C IL X 05/15/02 GREATAMERICA LEASING RECEIVABLES 2002 DE X X 05/15/02 GREEN MOUNTAIN POWER CORP VT X 05/16/02 HANOVER DIRECT INC DE X 05/15/02 HAWAIIAN AIRLINES INC/HI HI X X 05/17/02 HILLENBRAND INDUSTRIES INC IN X X 05/16/02 HOME PRODUCTS INTERNATIONAL INC DE X X 05/13/02 IBASIS INC DE X X 05/14/02 IBF VI GUARANTEED INCOME FUND X 05/20/02 II-VI INC PA X 06/30/02 IMAGING TECHNOLOGIES CORP/CA DE X X 05/17/02 AMEND INDIANA GAS CO INC IN X 03/31/02 AMEND INDIANTOWN COGENERATION FUNDING CORP DE X X 03/15/02 INFORMATION MANAGEMENT ASSOCIATES INC CT X X 05/08/02 INTERLIANT INC DE X X 05/16/02 ISTAR FINANCIAL INC MD X X 05/14/02 IXYS CORP /DE/ DE X X 05/20/02 KAMAN CORP CT X 05/20/02 KFX INC DE X 04/30/02 AMEND KRAFT FOODS INC VA X X 05/20/02 LABRANCHE & CO INC DE X X 05/20/02 LEARN2 CORP DE X X 05/06/02 AMEND LIFEPOINT HOSPITALS INC DE X X 05/20/02 LUMALITE HOLDINGS INC NV X X 05/13/02 LUMALITE HOLDINGS INC NV X X 03/05/02 AMEND MARTEK BIOSCIENCES CORP DE X 05/20/02 MERRILL LYNCH & CO INC DE X 05/17/02 MILLENIUM HOLDING GROUP INC /AZ/ NV X X 05/17/02 MONEY STORE COMMERCIAL MORTGAGE INC NJ X X 05/15/02 MONEY STORE INVESTMENT CORP NJ X X 05/15/02 MONEY STORE SBA ADJUSTABLE RATE CERTI NJ X X 05/15/02 MONROE BANCORP IN X X 05/17/02 MORGAN GROUP INC IN X X 05/13/02 NEXPRISE INC DE X X 05/17/02 NOMADIC COLLABORATION INTERNATIONAL I NV X X 05/07/02 AMEND NORTHWEST NATURAL GAS CO OR X X 05/17/02 ORION POWER HOLDINGS INC X X 02/19/02 OSTEOTECH INC DE X 05/20/02 PARADIGM GENETICS INC X 05/16/02 PARADYNE NETWORKS INC DE X 03/05/02 AMEND PATHFINDER BANCORP INC DE X X 05/14/02 PAWNBROKERS EXCHANGE INC UT X 05/13/02 PEOPLES BANK CREDIT CARD MASTER TRUST CT X X 04/30/02 PERRIGO CO MI X 05/20/02 PFSWEB INC DE X 05/16/02 PREMCOR REFINING GROUP INC DE X X 05/16/02 PRIVATE BUSINESS INC TN X X 05/17/02 REALITY WIRELESS NETWORKS INC NV X X X 03/05/02 AMEND REMEC INC CA X X 05/19/02 REPUBLIC TECHNOLOGIES INTERNATIONAL H DE X X 05/17/02 RSI HOLDINGS INC NC X X 03/04/02 AMEND SABINE RIVER HOLDING CORP DE X X 05/16/02 SAXON ASSET SECURITIES CO VA X 05/09/02 SCHERING PLOUGH CORP NJ X X 05/16/02 SENESCO TECHNOLOGIES INC DE X X 05/17/02 SENETEK PLC /ENG/ X 05/10/02 SIMON PROPERTY GROUP INC /DE/ DE X X 05/20/02 SIMON PROPERTY GROUP L P /DE/ DE X X 05/20/02 SLM FUNDING CORP DE X X 04/30/02 SOUTHERN INDIANA GAS & ELECTRIC CO IN X 03/31/02 AMEND SPECTRASITE HOLDINGS INC DE X X 05/20/02 SPECTRIAN CORP /CA/ CA X X 05/19/02 SPORTS ENTERTAINMENT ENTERPRISES INC NV X X 05/08/02 AMEND STONEPATH GROUP INC DE X X 05/15/02 T REIT INC VA X 05/17/02 TALBOTS INC DE X X 04/16/02 TECHTEAM GLOBAL INC DE X X 05/08/02 TECO ENERGY INC FL X X 05/16/02 TELIGENT INC DE X X 05/15/02 TIMKEN CO OH X 05/16/02 TOYS R US INC DE X 05/04/02 TRANSMERIDIAN EXPLORATION INC DE X X 05/15/02 TRAVLANG INC DE X X 05/20/02 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