SEC NEWS DIGEST Issue 2002-143 July 25, 2002 COMMISSION ANNOUNCEMENTS ORDER ISSUED SUSPENDING TRADING IN THE SECURITIES OF ECONNECT The Commission announced the temporary suspension, pursuant to Section 12(k) of the Securities Exchange Act of 1934 (Exchange Act), of over-the- counter trading of the securities of eConnect of San Pedro, California. The suspension will commence at 9:30 a.m. EDT on July 25, 2002, and terminate at 11:59 p.m. EDT on August 7, 2002. The Commission temporarily suspended trading in the securities of eConnect because of questions that have been raised about the accuracy of publicly disseminated information concerning, among other things, the value of an investment of corporate bonds in eConnect by another company; the projected opening date of Bank eConnect; the value of a purchase order from another company for eConnect's eCashPads and the ability of that company to pay for the eCashPads. The Commission cautions broker-dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information along with all other currently available information and any information subsequently issued by eConnect. Further, brokers and dealers should be alert to the fact that, pursuant to Rule 15c2-11 under the Exchange Act, at the termination of the trading suspension, no quotation may be entered unless and until they have strictly complied with all of the provisions of the rule. If any broker or dealer has any questions as to whether or not he has complied with the rule, he should not enter any quotation but immediately contact the staff of the Securities and Exchange Commission in Washington, D.C. If any broker or dealer is uncertain as to what is required by Rule 15c2-11, he should refrain from entering quotations relating to the securities of eConnect until such time as he has familiarized himself with the rule and is certain that all of its provisions have been met. If any broker or dealer enters any quotation for the stock of eConnect that is in violation of the rule, the Commission will consider the need for prompt enforcement action. If any broker-dealer or other person has any information that may relate to this matter, call Lisa A. Gok at the Pacific Regional Office of the Securities and Exchange Commission at (323) 965-3998. (Rel. 34- 46253) ENFORCEMENT PROCEEDINGS COMMISSION INSTITUTES ADMINISTRATIVE PROCEEDINGS AGAINST RICHARD MANN On July 24, the Commission instituted an administrative proceeding against Richard Mann (Mann), based on the fact that he has been enjoined and criminally convicted for violations of the federal securities laws. On April 8, 2002, Mann was permanently enjoined for violations of the antifraud provisions of the federal securities laws arising from his role in a massive Ponzi scheme in which World Vision Entertainment, Inc. (World Vision) raised $64 million through the sale of nine-month promissory notes to over 1,000 investors. In its complaint, the Commission alleged, among other things, that Mann orchestrated the World Vision Ponzi scheme, distributed fraudulent offering materials and promoted World Vision to an extensive sales network, which was primarily recruited by Mann. The complaint also alleged that Mann acted as an unregistered broker-dealer in: introducing the company's officers to sales contacts; aiding in the preparation of offering materials; recruiting note marketers; distributing offering materials to the World Vision sales force; processing note applications and interest checks for the notes; and receiving transaction-based compensation from World Vision for his efforts. In that action, the Court ordered Mann to pay disgorgement of $1,587,353.84 plus prejudgment interest of $529,517, and imposed a civil penalty of $110,000. On November 30, 2001, Mann was convicted of conspiracy to commit federal securities fraud in an unrelated nine-month promissory note case. He was sentenced to eighteen months and is currently incarcerated in Estill Federal Correction Institution in Estill, South Carolina. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Mann an opportunity to dispute these allegations, and to determine whether it is necessary and appropriate in the public interest to bar Mann from associating with a broker or dealer pursuant to Section 15(b) of the Exchange Act. (Rel. 34-46247; File No. 3-10844) SEC CHARGES OXFORD HEALTH PLANS, INC. AND ITS FORMER CFO AND CONTROLLER WITH 1997 FINANCIAL REPORTING, BOOKS AND RECORDS, AND INTERNAL CONTROLS VIOLATIONS - OXFORD AGREES TO PAY $250,000 PENALTY The Commission today announced that it instituted settled cease-and- desist proceedings against Oxford Health Plans, Inc., Oxford's former Chief Financial Officer, Andrew B. Cassidy, and Oxford's former controller, Brendan R. Shanahan. The case involves violations of the reporting, books and records, and internal controls provisions of the Securities Exchange Act of 1934 (Exchange Act) that occurred in connection with certain financial adjustments that Oxford made in the fall of 1997. In addition, the Commission filed a complaint in the United States District Court for the Southern District of New York against Oxford seeking a civil money penalty. Without admitting or denying the allegations in the complaint, Oxford has consented to the entry of a judgment ordering it to pay a $250,000 penalty based on the same violations. The Order issued by the Commission contains the following findings: * For the months of January through September 1997, Oxford erroneously recorded $81 million in revenue on its internal books and records as a result of certain incorrectly performed journal entries. Oxford discovered the erroneously recorded revenues during the preparation of its third quarter 1997 financial reports. On October 27, 1997, Oxford filed a Form 8-K stating that Oxford's third quarter 1997 revenues were expected to be $111 million lower than previous estimates due to adjustments to membership resulting from delayed premium bills. Oxford did not specifically disclose the fact that $81 million of this $111 million revenue shortfall was attributable to the erroneously-recorded revenues. * Approximately $25 million in erroneously recorded revenues were included in Oxford's financials as reported in its second quarter 1997 Form 10-Q. As a result, Oxford's reported net income for this period was overstated by 26%. On November 13, 1997, Oxford filed its third quarter 1997 Form 10-Q reporting a net loss for the quarter of $78 million or $.99 per share. The financials contained in this third quarter 1997 Form 10-Q violated Generally Accepted Accounting Principles by failing to include a restatement of the previous quarter, and failed to disclose specifically the existence and cause of the erroneously recorded revenues. * As a result of this conduct, Oxford violated Sections 13(a) and 13(b)(2) of the Exchange Act and Rules 12b-20, 13a-11, and 13a-13 thereunder. Cassidy, then Oxford's CFO, was a cause of Oxford's reporting violations because he signed Oxford's October 27, 1997 Form 8-K and third quarter 1997 Form 10-Q when underlying facts concerning Oxford's decision not to restate were available to him. Shanahan, then Oxford's controller, was a cause of Oxford's reporting violations because he advised members of Oxford's management that a restatement was not required. Cassidy and Shanahan were both causes of Oxford's books and records and internal controls violations because they failed to ensure that Oxford had internal controls that were sufficient to prevent the erroneous recording of revenue. Without admitting or denying the Commission's findings, Oxford consented to the entry of the Order, which requires them to cease and desist from committing or causing any future violations of Sections 13(a) and 13(b)(2) of the Exchange Act and Rules 12b-20, 13a-11, and 13a-13 thereunder. The Order, to which Cassidy and Shanahan also consented without admitting or denying the Commission's findings, requires Cassidy and Shanahan to cease and desist from causing violations of the same provisions. [SEC v. Oxford Health Plans, Inc., 02 Civ. 5873 (SAS) (SDNY)] (LR-17631, AAE Rel. 1601); (Administrative Proceeding In the Matter of Oxford Health Plans, Inc., Andrew B. Cassidy and Brendan R. Shanahan - Rel. 34-46254, AAE Rel. 1600, File No. 3-10845) FORMER STOCKBROKER AND HIS WIFE ORDERED TO PAY MORE THAN $1.5 MILLION FOR INSIDER TRADING The Commission announced that on July 22 Judge Robert P. Patterson of the Southern District of New York entered final judgments granting the SEC's motion for summary judgment against Sharad Kapoor, a former stockbroker in the San Jose, California office of Merrill Lynch, Pierce, Fenner & Smith, Inc., and Kapoor's wife, Rohina Sharma. Both Kapoor and his wife now live in India. The Court found that, between September 1997 and January 1998, Kapoor and Sharma had engaged in insider trading in the securities of MCI Communications Corp., Brooks Fiber Properties, Inc., Carson Pirie Scott & Co., Inc., and Southern New England Telecommunications Corp., in advance of five merger and acquisition announcements concerning these companies. Based on its findings, the Court permanently enjoined Kapoor from future violations of Sections 10(b) and 14(e) of the Securities Exchange Act of 1934 and Rules 10b-5 and 14e-3, and ordered him to pay disgorgement of $294,418.94, to pay prejudgment interest of $115,838.21, and to pay civil penalties of $883,256.82. The Court also entered a permanent injunction against Sharma based on the same statutory provisions and ordered her to disgorge $58,322.61 in trading profits, to pay prejudgment interest of $22,946.83, and to pay civil penalties of $174,967.83. On April 1, 1998, the SEC commenced an insider trading case against Arjun Sekhri and others. Sekhri, the source of the inside information, was an investment banking associate at Salomon Smith Barney, Inc. in New York City. The SEC later amended its complaint to add defendants Kapoor and Sharma. The amended complaint alleges that, from September 1997 through January 1998, Sekhri, Kapoor, Sharma, Pratima Rajan, Amolak Sehgal, Fuad Dow, Gordon W. Cochrane, and Martin L. Thifault engaged in a highly profitable insider trading scheme by collectively purchasing call options and/or common stock shortly before six major corporate announcements. The defendants reaped total profits of approximately $2.5 million from their illegal securities transactions. According to the SEC's amended complaint, Sekhri tipped Kapoor, whom Sekhri had known since college, and Kapoor's wife, Sharma, with inside information about five major corporate transactions involving MCI Communications Corp., Brooks Fiber Properties, Inc., Carson Pirie Scott & Co., Inc., and Southern New England Telecommunications Corp., before these transactions were announced to the public. Sharma, Kapoor's friend Rajan, and eight of Kapoor's Merrill Lynch clients collectively bought securities in all four companies. Sekhri, a fugitive for more than a year, was arrested on May 30, 1999, by the Australian Federal Police at the Sydney Airport. He was extradited to the United States and pled guilty to criminal charges of insider trading. Sekhri was incarcerated, and later deported to India after he had completed his criminal sentence. Dow, Cochrane, and Thifault have previously settled the SEC's insider trading charges by consenting to the entry of final judgments requiring, among other things, payment of almost $2 million. They also pleaded guilty to criminal charges of insider trading in related criminal actions. The SEC's litigation in this case continues against the remaining defendants. [SEC v. Arjun Sekhri, Amolak Sehgal, Pratima Rajan, Fuad Dow, Gordon W. Cochrane, Martin L. Thifault, Rohina Sharma, and Sharad Kapoor, Defendants, and Mahendar Sekhri and Sharda Sekhri, Relief Defendants, Civil Action No. 98 Civ. 2320 (S.D.N.Y.) (RPP)] (LR-17632) SELF-REGULATORY ORGANIZATIONS SEC APPROVES PILOT NASD ALTERNATIVE DISPLAY FACILITY SETS MEETING TO CONSIDER SUPERMONTAGE CONDITIONS The Commission today approved a proposal by the National Association of Securities Dealers Inc. to operate the Alternative Display Facility (ADF) on a pilot basis until April 24, 2003, for Nasdaq securities only. The ADF is intended to satisfy a statutory requirement under the federal securities laws that the NASD encourage fair and informative quotations by its members and is a precondition to the operation of Nasdaq's next generation trading platform known as SuperMontage. In its order approving the SuperMontage, the Commission conditioned the launch of SuperMontage on, among other things, the implementation by the NASD of a facility that "permits NASD members to comply with their obligations under Commission and NASD rules . without participating in the Nasdaq execution facility." The Commission will consider the extent to which the preconditions of SuperMontage have been satisfied at an open Commission meeting currently scheduled for Aug. 12, 2002. Copies of the proposal can be obtained by contacting the SEC's Public Reference Room, 450 Fifth Street, NW, Washington, DC 20549-0609 or by accessing the SEC's website at www.sec.gov. (Rel. 34-46249; Press Rel. 2002-112) PROPOSED RULE CHANGE A proposed rule change has been filed by the Boston Stock Exchange (SR- BSE-2002-07) under Section 19(b)(1) of the Securities Exchange Act of 1934 relating to competing specialists and objections by regular specialists to competing specialists' applications to compete with regular specialists. Publication of the proposal is expected in the Federal Register during the week of July 22. (Rel. 34-46238) WITHDRAWAL GRANTED An order has been issued granting the application of the Chicago Stock Exchange to withdraw from listing and registration the Common Stock, $1.00 par value, and Preference Stock Purchase Rights, of Bethlehem Steel Corporation, effective July 24, 2002. (Rel. 34-46245) 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 BLONDER TONGUE LABORATORIES INC, ONE JAKE BROWN RD, PO BOX 1000, OLD BRIDGE, NJ, 08857, 9086794000 - 0 ($814,350.00) Equity, (File 333-96993 - Jul. 24) (BR. 37) S-8 HECLA MINING CO/DE/, 6500 MINERAL DRIVE, NONE, COEUR D'ALENE, ID, 83815-8788, 2087694100 - 0 ($4,946.69) Equity, (File 333-96995 - Jul. 24) (BR. 04) N-2 CALAMOS CONVERTIBLE OPPORTUNITIES & INCOME FUND, 1111 E WARRENVILLE ROAD, NAPORVILLE, IL, 60653, 8003239943 - 0 ($1,000,000.00) Equity, (File 333-96997 - Jul. 24) (BR. 16) SB-2 REMEDENT USA INC/AZ, 1220 BIRCH WAY, 602-596-8460, ESCONDIDO, CA, 92027, 7607813333 - 17,295,418 ($873,419.00) Other, (File 333-96999 - Jul. 24) (BR. 36) S-8 FIRST BANCSHARES INC /MS/, 6480 US HIGHWAY 98 WEST, SUITE A, HATTIESBURG, MS, 39402, 6012688998 - 62,799 ($762,380.00) Equity, (File 333-97001 - Jul. 24) (BR. 07) S-8 AVITAR INC /DE/, 65 DAN ROAD, SUITE 202, CANTON, MA, 02021, 7818212440 - 1,000,000 ($340,000.00) Equity, (File 333-97003 - Jul. 24) (BR. 01) S-8 TAYLOR ANN STORES CORP, 142 WEST 57TH ST, NEW YORK, NY, 10019, 2125413300 - 3,000,000 ($66,360,000.00) Equity, (File 333-97005 - Jul. 24) (BR. 02) S-1 MB FINANCIAL INC /MD, 801 WEST MADISON STREET, CHICAGO, IL, 60607, 3124217600 - 0 ($59,800,000.00) Other, (File 333-97007 - Jul. 24) (BR. 07) S-8 STERLING BANCORP, 430 PARK AVE, NEW YORK, NY, 10022-3299, 2128268044 - 400,000 ($11,708,000.00) Equity, (File 333-97009 - Jul. 24) (BR. 07) S-8 FIRSTBANK CORP, 311 WOODWORTH AVE, PO BOX 1029, ALMA, MI, 48801, 5174633131 - 210,000 ($4,783,800.00) Equity, (File 333-97011 - Jul. 24) (BR. 07) S-8 MODINE MANUFACTURING CO, 1500 DEKOVEN AVE, RACINE, WI, 53403, 2626361200 - 3,000,000 ($62,070,000.00) Equity, (File 333-97013 - Jul. 24) (BR. 05) S-8 CELL THERAPEUTICS INC, 201 ELLIOTT AVE W, STE 400, SEATTLE, WA, 98119, 2062707100 - 0 ($7,680,000.00) Equity, (File 333-97015 - Jul. 24) (BR. 01) S-4 EL PASO NATURAL GAS CO, EL PASO BUILDING, 1001 LOUISIANA, HOUSTON, TX, 77002, 7134202600 - 0 ($300,000,000.00) Non-Convertible Debt, (File 333-97017 - Jul. 24) (BR. 02) S-8 VICAL INC, 9373 TOWNE CENTRE DR, STE 100, SAN DIEGO, CA, 92121, 6194539900 - 0 ($2,990,000.00) Equity, (File 333-97019 - Jul. 24) (BR. 01) S-8 CELANESE AG, FRANKFURTERSTRASSE III, D-61476, KRONBERG TAURUS, I8, 00000, 49 69 305 4508 - 50,000 ($999,000.00) Equity, (File 333-97021 - Jul. 24) (BR. 06) S-11 GRANITE MORTGAGES 02-2 PLC, 100 WOOD ST, 5TH FL, LONDON, X0, 00000, 011442076965233 - 1,000,000,000 ($1,000,000,000.00) Mortgage Backed Securities, (File 333-97023 - Jul. 24) (BR. ) S-8 ON THE GO HEALTHCARE INC, 85 CORSTATE AVENUE UNIT 1, CONCORD ONT. CANADA, A6, L3T 4A2, 9057602987 - 1,125,000 ($6,300.00) Equity, (File 333-97025 - Jul. 24) (BR. 02) S-8 AEROFLEX INC, 35 S SERVICE RD, PLAINVIEW, NY, 11803, 5166946700 - 550,000 ($3,982,000.00) Equity, (File 333-97027 - Jul. 24) (BR. 36) S-8 AEROFLEX INC, 35 S SERVICE RD, PLAINVIEW, NY, 11803, 5166946700 - 1,500,000 ($10,860,000.00) Equity, (File 333-97029 - Jul. 24) (BR. 36) S-8 M&T BANK CORP, C/O CORPORATE REPORTING, ONE M&T PLAZA 5TH FLOOR, BUFFALO, NY, 14203, 7168425390 - 0 ($76,160,000.00) Equity, (File 333-97031 - Jul. 24) (BR. 07) SB-2 TIDELANDS BANCSHARES INC, 875 LOWCOUNTRY BLVD., MT. PLEASANT, SC, 29464, 1,147,500 ($11,475,000.00) Equity, (File 333-97035 - Jul. 24) (BR. ) S-8 PHOTON DYNAMICS INC, 6325 SAN IGNACIO AVENUE, SAN JOSE, CA, 95119-1202, 4082269900 - 0 ($6,550,698.08) Equity, (File 333-97037 - Jul. 24) (BR. 36) S-8 OIL STATES INTERNATIONAL INC, THREE ALLEN CENTER, 333 CLAY STREET SUITE 3460, HOUSTON, TX, 77002, 7136920582 - 0 ($21,540,000.00) Equity, (File 333-97041 - Jul. 24) (BR. 04) S-8 PRENTISS PROPERTIES TRUST/MD, 3890 W NORTHWEST HWY, STE 400, DALLAS, TX, 75220, 2146540886 - 0 ($7,677,000.00) Equity, (File 333-97045 - Jul. 24) (BR. 08) S-3 CATERPILLAR FINANCIAL SERVICES CORP, 2120 WEST END AVE, NASHVILLE, TN, 37203, 6153418462 - 0 ($4,000,000,000.00) Non-Convertible Debt, (File 333-97047 - Jul. 24) (BR. 07) S-8 EVEREST RE GROUP LTD, C/O ABG FINANCIAL & MANAGEMENT SERVICES, PARKER HOUSE WILDEY ROAD, ST MICHAEL BARBADOS, 2464366287 - 0 ($177,420,000.00) Equity, (File 333-97049 - Jul. 24) (BR. 01) S-8 INTEGRITY MEDIA INC, 1000 CODY RD, MOBILE, AL, 36695, 3346339000 - 460,000 ($2,589,800.00) Equity, (File 333-97051 - Jul. 24) (BR. 02) S-3 WISCONSIN PUBLIC SERVICE CORP, 700 NORTH ADAMS STREET, PO BOX 19001, GREEN BAY, WI, 54307-9001, 9204331598 - 300,000,000 ($306,000,000.00) Non-Convertible Debt, (File 333-97053 - Jul. 24) (BR. 02) S-3 UCBH HOLDINGS INC, 711 VAN NESS AVENUE, SAN FRANCISCO, CA, 94102, 4159280700 - 1,409,129 ($51,250,021.73) Equity, (File 333-97057 - Jul. 24) (BR. 07) RECENT 8K FILINGS CORRECTION The July 2nd issue of the Digest contained an error in the 8-K listing for Green Mountain Power Corp. The 8-K dealt with an Item 4 disclosure. 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 ----------------------------------------------------------------------------------- - 3 D SYSTEMS CORP DE X X 07/09/02 8X8 INC /DE/ DE X X 07/24/02 ABN AMRO MORTGAGE CORP SERIES 2001-1A DE X 07/01/02 ABN AMRO MORTGAGE CORP SERIES 2001-8 DE X 07/01/02 ABN AMRO MORTGAGE CORP SERIES 2002-1 DE X 07/01/02 ABN AMRO MORTGAGE CORP SERIES 2002-1A DE X 07/01/02 ABN AMRO MORTGAGE CORP SERIES 2002-2 DE X 07/01/02 ABN AMRO MORTGAGE CORP SERIES 2002-3 DE X 07/01/02 ABN AMRO MORTGAGE CORP SERIES 2002-4 DE X 07/01/02 ACCESS POWER INC X 07/23/02 AGRILINK FOODS INC NY X X 07/24/02 AIRFUND II INTERNATIONAL LIMITED PART MA X 07/18/02 AIRFUND INTERNATIONAL LIMITED PARTNER MA X 07/18/02 ALLIANCE CAPITAL MANAGEMENT HOLDING L DE X X 07/23/02 ALLIANCE CAPITAL MANAGEMENT L P DE X X 07/23/02 AMERICA SERVICE GROUP INC /DE DE X X 07/23/02 AMERICAN HONDA RECEIVABLES CORP CA X 07/23/02 AMERICAN HONDA RECEIVABLES CORP CA X 07/24/02 AMERICAN INCOME FUND I-A LTD PARTNERS MA X 07/18/02 AMERICAN INCOME FUND I-B LTD PARTNERS MA X 07/18/02 AMERICAN INCOME FUND I-C LTD PARTNERS MA X 07/18/02 AMERICAN INCOME FUND I-D LTD PARTNERS MA X 07/18/02 AMERICAN INCOME FUND I-E LTD PARTNERS MA X 07/18/02 AMERICAN INCOME PARTNERS V A LTD PART MA X 07/18/02 AMERICAN INCOME PARTNERS V B LTD PART MA X 07/18/02 AMERICAN INCOME PARTNERS V C LTD PART MA X 07/18/02 AMERICAN INCOME PARTNERS V D LTD PART MA X 07/18/02 ANDERSEN GROUP INC DE X X 07/23/02 BANCTRUST FINANCIAL GROUP INC AL X 07/24/02 BANK OF AMERICA MORT SEC INC MORT PAS DE X X 07/22/02 BANK OF AMERICA MORTGAGE SECURITIES I DE X X 07/24/02 BANK OF KENTUCKY FINANCIAL CORP KY X X 07/23/02 BAY VIEW CAPITAL CORP DE X X 07/22/02 BAY VIEW SECURITIZATION CORP DE X 07/15/02 BIOSOURCE INTERNATIONAL INC DE X X 07/18/02 BLUE DOLPHIN ENERGY CO DE X X 07/09/02 BOSTON PROPERTIES INC DE X X 07/23/02 BROADCOM CORP CA X 07/18/02 C H ROBINSON WORLDWIDE INC DE X X 07/23/02 CALDERA INTERNATIONAL INC/UT DE X 07/23/02 CALPINE CORP DE X X 07/23/02 CAPITOL REVOLVING HOME EQUITY LOAN TR MD X 07/22/02 CAPITOL REVOLVING HOME EQUITY LOAN TR MD X 07/22/02 CARRIAGE SERVICES INC DE X X 07/23/02 CENTRAL VERMONT PUBLIC SERVICE CORP VT X 07/22/02 CENTRAL VERMONT PUBLIC SERVICE CORP VT X 07/24/02 CENTRAL VERMONT PUBLIC SERVICE CORP VT X 07/22/02 AMEND CHARTER COMMUNICATIONS INC /MO/ DE X X 07/23/02 CHEMFIRST INC MS X X 07/23/02 CITIBANK SOUTH DAKOTA N A DE X 06/30/02 CITIBANK SOUTH DAKOTA N A DE X 06/30/02 CLAYTON WILLIAMS ENERGY INC /DE DE X 07/18/02 CNET NETWORKS INC DE X 06/30/02 CNH CAPITAL RECEIVABLES INC DE X X 07/15/02 CNH RECEIVABLES INC DE X X 07/15/02 COHO ENERGY INC TX X X 07/02/02 COMDIAL CORP DE X 07/12/02 COMMUNITY BANK SHARES OF INDIANA INC IN X 07/24/02 COMMUNITY HEALTH SYSTEMS INC/ DE X X X 07/24/02 CONSOLIDATED TOMOKA LAND CO FL X 07/24/02 CORPORATE OFFICE PROPERTIES TRUST MD X X 07/24/02 CSB BANCORP INC /OH OH X X 07/22/02 CSFB COMMERCIAL MORTGAGE BACKED PASS X X 07/17/02 CSFB MORT SEC CORP COMM MORT PAS THR DE X X 07/17/02 DANSKIN INC DE X 07/24/02 DATASTREAM SYSTEMS INC DE X 07/23/02 DELPHI CORP DE X 07/24/02 DIANON SYSTEMS INC DE X X 07/24/02 DICE INC DE X X 06/30/02 DIPPER INC CO X X 12/20/01 DOMINION HOMES INC OH X X 07/24/02 DUPONT E I DE NEMOURS & CO DE X 06/30/02 DYNEGY HOLDINGS INC DE X X 07/23/02 DYNEGY INC /IL/ IL X X 07/23/02 EDIETS COM INC DE X X 07/22/02 EDUCATION LENDING GROUP INC DE X X 07/08/02 AMEND EL PASO ENERGY PARTNERS LP DE X X 07/24/02 ELITE PHARMACEUTICALS INC /DE/ DE X 07/18/02 ENERGEN CORP AL X X 07/24/02 EOG RESOURCES INC DE X X 07/24/02 EQUITY MARKETING INC DE X X 07/17/02 EQUITY ONE INC MD X 06/30/02 ERESEARCHTECHNOLOGY INC /DE/ DE X X 07/24/02 ERIE FAMILY LIFE INSURANCE CO PA X 07/24/02 ERIE INDEMNITY CO PA X 07/24/02 ESSENTIAL REALITY INC NV X X 07/12/02 AMEND ESTERLINE TECHNOLOGIES CORP DE X X 07/12/02 ETOYS INC DE X X 07/22/02 EXCHANGE BANCSHARES INC OH X X 07/22/02 FAIRCHILD SEMICONDUCTOR INTERNATIONAL DE X X 07/24/02 FALCON PRODUCTS INC /DE/ DE X 07/24/02 FIFTH THIRD BANCORP OH X X 07/23/02 FINDWHAT COM INC NV X X 07/22/02 FINET COM INC DE X X 06/05/02 FIRST AVIATION SERVICES INC DE X 07/24/02 FIRST COMMUNITY CAPITAL CORP TX X 05/10/02 AMEND FIRST INTERSTATE BANCSYSTEM INC MT X X 07/23/02 FIRST MID ILLINOIS BANCSHARES INC DE X 06/24/02 FIRST UNION COM MOR SEC INC COM MOR P NY X X 07/17/02 FIRST UNION COMM MORT TRUST COMM MOR NY X X 07/17/02 FIRST UNION COMM MORT TRUST COMM MOR NY X X 07/17/02 FIRST UNION COMM MORT TRUST COMM MOR NY X X 07/17/02 FIRST UNION LEH BRO BANK OF AMER COM NY X X 07/18/02 FIRSTBANK CORP MI X 06/23/02 FNB CORP/FL/ FL X X 12/31/01 FOSTER WHEELER LTD D0 X X 07/23/02 GENERAL CREDIT CORP NY X X 07/24/02 GENERAL GROWTH PROPERTIES INC DE X X 07/10/02 GMAC COMMERCIAL MORTGAGE SEC INC MRT X X 07/17/02 GOODRICH CORP NY X X 07/23/02 GUILFORD MILLS INC DE X 07/24/02 HAGGAR CORP NV X X X 07/24/02 HALLIBURTON CO DE X X 07/16/02 HALLIBURTON CO DE X X 07/22/02 HAWK CORP DE X 07/24/02 HAWTHORNE FINANCIAL CORP CA X X X 07/22/02 HELMERICH & PAYNE INC DE X 07/24/02 HEXCEL CORP /DE/ DE X X 07/24/02 HORNBECK OFFSHORE SERVICES INC /LA DE X X 07/22/02 HOSOI GARDEN MORTUARY INC HI X 10/05/01 HUMBOLDT BANCORP CA X 07/23/02 HUNTINGTON BANCSHARES INC/MD MD X X 07/18/02 ILLINOIS POWER CO IL X X 07/23/02 INDEPENDENT BANK CORP /MI/ MI X 07/24/02 INDIANA GAS CO INC IN X 06/30/02 INFOSPACE INC DE X X 07/19/02 INNOFONE COM INC NV X X 07/11/02 INSILICON CORP X X 07/23/02 INTERGROUP CORP DE X 07/15/02 INTERNET SECURITY SYSTEMS INC/GA DE X X 07/11/02 INTUIT INC DE X 07/15/02 JSCE INC DE X X 07/24/02 KARTS INTERNATIONAL INC NV X X 07/24/02 KENTUCKY CENTRAL LIFE INSURANCE CO KY X 12/31/01 KERR MCGEE CORP /DE DE X 07/24/02 KFX INC DE X X 07/19/02 LABORATORY CORP OF AMERICA HOLDINGS DE X 07/24/02 LABORATORY CORP OF AMERICA HOLDINGS DE X 07/24/02 LAHAINA ACQUISITIONS INC CO X 07/24/02 LAM SW INC NV X X 07/24/02 LEAP WIRELESS INTERNATIONAL INC DE X 07/24/02 LEGENDS ENTERPRISES INC OR X X 07/22/02 LONE STAR TECHNOLOGIES INC 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