SEC NEWS DIGEST Issue 2002-146 July 30, 2002 COMMISSION ANNOUNCEMENTS SEC WEB SITE PROVICES LINK TO CEO, CFO CERTIFICATIONS OF FINANCIAL STATEMENTS OF 947 COMPANIES On July 29, the Commission posted to its Web site a list of the 947 companies whose top officials are required to file sworn statements attesting to the accuracy of the companies' most recent annual and quarterly financial reports. The list will link to the sworn statements as they are posted. The Commission issued an order June 27 requiring the filing of the sworn statements pursuant to Section 21(a)(1) of the Securities Exchange Act of 1934. The Commission staff announced today that the written statements will be posted and the dates of receipt indicated on the SEC Web site (www.sec.gov) as soon as practicable after they are received, scanned and electronically processed. Following publication, the Commission staff will examine and categorize the statements. Statements in the form of Exhibit A to the June 27 order will be placed in one category. All others will be placed in a second category. Both categories will appear on the SEC Web site. For the large number of statements expected to be received on or around Aug. 14, when most companies' next quarterly statements are due, the categorization process can be expected to be completed during the week of Aug. 19. The Commission has posted two sets of Frequently Asked Questions About Commission Order No. 4-460 on its Web site and expects to add a third set. The staff of the Securities and Exchange Commission also released a statement today regarding companies' filing on Form 8-K and posting to their Web sites the written statement of their CEOs and CFOs required by the Commission's June 27 order. (Press Rel. 2002-115) PAUL MUNTER NAMED ACADEMIC ACCOUNTING FELLOW OFFICE OF THE CHIEF ACCOUNTANT The Commission's Office of the Chief Accountant today announced the selection of Paul Munter as academic accounting fellow for a one-year term beginning August 2002. For the last 14 years, Munter has been professor and chairman of the Department of Accounting at the University of Miami. He is a certified public accountant. Munter also has a doctorate in accounting from the University of Colorado-Boulder, and a bachelor's degree and a master's degree from Fresno State University. Munter has published extensively. He co-authored four books and monographs and over 150 articles and technical papers primarily on financial accounting and auditing matters in journals such as Journal of Accountancy, CPA Journal, Accounting Review, Behavioral Research in Accounting, and Practical Accountant. He has been active in the standard-setting process in the United States including serving as a member of the AcSEC Task Force which developed Statement of Position 98- 1 on the accounting for software obtained for internal purposes. At the Commission, the academic accounting fellow serves as a research resource for the staff by interpreting and communicating research materials as they relate to various areas of interest to the SEC. In addition, the academic fellow has been assigned to ongoing projects in the Chief Accountant's office which include rulemaking, liaison with the professional accounting standards-setting bodies and consultation with registrants on accounting and reporting matters. Munter will replace the current academic accounting fellow, Steven L. Henning, who will return to Southern Methodist University. (Press Rel. 2002-116) DAVID SMITH APPOINTED ACADEMIC ACCOUNTING FELLOW DIVISION OF CORPORATION FINANCE The Commission's Division of Corporation Finance today announced the selection of David B. Smith as the academic accounting fellow for a one- year term beginning August 2002. Currently, Smith is the Union Pacific Corporation/Charles B. Handy Professor of Accounting at Iowa State University (ISU). He served as the ISU Department of Accounting Chairman from 1998 to 2001. He is a certified public accountant and a chartered financial analyst. Smith holds a doctorate in accounting from the University of Illinois, a master's in business administration from the University of Pennsylvania (Wharton School), and a bachelor's degree from Carleton College in Northfield, Minn. He has served for the past two years on the SEC Liaison Committee of the American Accounting Association. Smith's current research interests include issues related to revenue recognition, financial statement disclosure of business segment information, and the use of accounting information to value common stocks. His research findings have been published in Auditing: A Journal of Theory and Practice, the Journal of Accounting and Economics, the Journal of Accounting Research, and the Journal of Accounting, Auditing and Finance. At the Commission, the academic accounting fellow serves as a research resource for the staff by interpreting and communicating research materials as they relate to various areas of interest to the SEC. In addition, the academic fellow has been assigned to ongoing projects in the Division of Corporation Finance, including rulemaking, researching financial reporting issues in connection with division policy or program initiatives, and consultation with registrants on accounting and reporting matters. Smith will replace the current academic accounting fellow, Betty Chavis, who will return to California State University at Fullerton. (Press Rel. 2002-117) ENFORCEMENT PROCEEDINGS SEC INSTITUTES ADMINISTRATIVE PROCEEDING AGAINST MICHAEL RICHMOND BASED ON ENTRY OF INJUNCTION On July 29, the Commission instituted an administrative proceeding against Michael D. Richmond (Richmond) based on the entry of an injunction against Richmond. In the Order, the Division of Enforcement alleges that on June 28, 2002, the United States District Court for the District of Massachusetts enjoined Richmond from further violations of the antifraud provisions of Section 17(a) of the Securities Act of 1933 (Securities Act) and Section 10(b) of the Securities Exchange Act of 1934 (Exchange Act) and Rule l0b-5 thereunder, the securities registration provisions of Sections 5(a) and 5(c) of the Securities Act and the broker-dealer registration provisions of Section 15(a) of the Exchange Act. The Order further alleges that on July 15, 1998, the Commission filed its complaint alleging that Richmond, a former registered representative associated with Washington Square Securities, Inc. orchestrated a Ponzi scheme offering unregistered securities in the form of International Certificates of Deposit issued by Royal Meridian International Bank (RMIB), that promised to pay guaranteed rates of return as high as 24%. The Commission's complaint alleged that investor funds were deposited into a series of money market and bank accounts controlled by Richmond and were used to repay other investors and for Richmond's and others' personal expenses. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Richmond an opportunity to dispute these allegations, and to determine what sanctions, if any, are appropriate and in the public interest. (Rel. 34-46276; File No. 3-10848) ORDER MAKING FINDINGS AND IMPOSING REMEDIAL SANCTIONS ENTERED AGAINST MARK SAVARESE On July 29, the Commission settled an administrative proceeding against Mark R. Savarese (Savarese). Savarese, without admitting or denying the Commission's findings, consented to an Order barring him from association with any broker or dealer. Pursuant to the Order and Offer of Settlement, the Commission found that on May 20, 1999, in the United States District Court for the Southern District of New York (SDNY), Savarese pled guilty to conspiracy to violate Section 11(a) of the Securities Exchange Act of 1934 and Rule 11a-1 thereunder. In July 2000, Savarese was permanently enjoined, on consent, by the SDNY from violating Sections 11(a) and 17(a) of the Exchange Act and Rules 11a-1 and 17a-3 thereunder. The Commission's complaint alleged, in part, that Savarese entered into an agreement with The Oakford Corporation (Oakford) to engage in illegal trading on the floor of the New York Stock Exchange. Pursuant to the arrangement, an account was opened at Oakford and falsely identified as a firm proprietary account, when, in fact, that account was controlled by Savarese. Savarese and Oakford agreed to split the profits from the activity in the account with Oakford, with Savarese receiving 90% of the profits. Various books and records, including order tickets, were falsified to conceal the true nature of the transactions. The Commission's action was the result of an investigation with the United States Attorney's Office for the Southern District of New York, the Internal Revenue Service Criminal Investigation Division, the Federal Bureau of Investigation and the NYSE. (Rel. 34-46278; File No. 3-10850) SEC BARS JOHANN SMITH FROM ASSOCIATING WITH ANY BROKER OR DEALER FOR HIS ROLE IN $29 MILLION PONZI SCHEME On July 29, the Commission it entered an Order Instituting Public Administrative Proceedings Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making Findings and Imposing Remedial Sanctions against Johann M. Smith (Smith), a resident of Indianapolis, Indiana, for his involvement in a $29 million Ponzi scheme. Without admitting or denying its findings, except as to the SEC's jurisdiction over him and the entry of a permanent injunction against him, Smith consented to the entry of the Order, which bars him from association with any broker or dealer. The permanent injunction was entered on November 16, 2000 in the SEC's civil action in the U.S. District Court for the Southern District of Indiana, captioned SEC v. Payne, et al., IP00-1265 C. The SEC filed its action on August 10, 2000 against Smith, JMS Investment Group, LLC (JMS), Heartland Financial Services, Inc. (Heartland), Constance Brooks- Kiefer, Kenneth R. Payne and Daniel G. Danker to halt the Ponzi scheme. Based on his participation in the Ponzi scheme, Smith, founder of JMS and former attorney for Heartland, previously pled guilty to two counts of mail fraud and one count of unlawfully structuring currency transactions in the criminal case prosecuted by the U.S. Attorney's Office for the Southern District of Indiana. On May 24, the Honorable John D. Tinder sentenced Smith to three years and one month in prison and ordered him to pay $11.7 million in restitution. For more information concerning the SEC's action, see LR-16650, LR-17049, LR- 17492 and LR-17551. (Rel. 34-46279; File No. 3-10851) ADMINISTRATIVE PROCEEDING INSTITUTED AND FINAL JUDGMENT ENTERED AGAINST ERIC BROWN FOR FINANCIAL FRAUD On July 29, the Commission instituted a settled administrative proceeding pursuant to Rule 102(e) of the Commission's Rules of Practice against Eric C. Brown, the former controller of Scorpion Technologies, Inc. (Scorpion). Brown agreed to an order suspending him from appearing or practicing before the Commission as an accountant. The Commission also announced that on June 21, 2002, the Honorable Barbara S. Jones, United States District Judge for the Southern District of New York, entered a Final Judgment of Disgorgement by Consent against Brown in connection with a civil injunctive action filed by the Commission on February 9, 1996, against Scorpion, Brown, and others. The Final Judgment of Disgorgement provided that the Commission's claim for disgorgement against Brown is satisfied by the $25.2 million in restitution ordered in a related criminal proceeding, United States v. Eric Brown, CR 96-251-SI (N.D. Cal.). Previously, the Court entered a Partial Judgment of Permanent Injunction and Other Equitable Relief by Consent against Brown which enjoined him from future violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule l0b-5 thereunder, and Rule 13b2-2 promulgated under Section 13(b) of the Exchange Act. Brown was also barred from serving as an officer or director of a public corporation. In the related criminal proceeding, Brown pled guilty to one count of conspiracy to file false reports with the Commission, and was sentenced to serve a term of probation and 800 hours of community service, and to pay $25.2 million in restitution. The Commission's Amended Complaint, filed on May 9, 1996, alleged that Brown and others engaged in a scheme to inflate the revenues, assets, and earrings reported in the public filings of Scorpion Technologies, Inc., a publicly traded company that maintained its offices in Los Gatos, California. Between 1991 and 1993, Brown falsified Scorpion's books and records, prepared or directed the preparation of fictitious purchase orders, invoices, payment documentation, confirmations, and product return documentation, and provided false and misleading information and documents to Scorpion's independent auditors. [SEC v. Scorpion Technologies, Inc., et al., 96-CIV-1005 S.D.N.Y.] (Rel. 34- 46273; File No. 3-10847; LR-17634; AAER-1602) FIVE INDIVIDUALS TO FACE INCARCERATION FOR CONTEMPT IN SEC PONZI CASE; CRIMINAL CHARGES FILED IN CALIFORNIA FOLLOWING SEC INVESTIGATION OF $98 MILLION PRIME BANK SCHEME On July 22, U.S. District Judge Jerry Buchmeyer, the presiding judge in SEC v. Resource Development International, LLC, et al., USDC/ND/TX, Dallas Division, Civil Action No. 3:02-CV-0605-R, issued bench warrants requiring the arrest and incarceration of defendants Gerald Stock and Kevin Lynds. At the request of the Securities and Exchange Commission and the court-appointed Receiver, Judge Buchmeyer found that Stock and Lynds, participants in a prime bank fraud, were in civil contempt for willfully violating several prior orders entered by the Court. The Fort Worth District Office of the Commission filed the SEC v. RDI matter on March 25, 2002, alleging that Stock and Lynds, together with several other defendants, violated the antifraud and registration provisions of the federal securities laws by participating in a Ponzi scheme involving the offer and sale of a non-existent "prime bank" trading program (LR-17438, March 26, 2002). Resource Development International, its principals, James and David Edwards, and other defendants collected more than $98 million from more than 1300 investors nationwide through numerous misrepresentations and omissions, including false and misleading statements concerning the existence of the prime bank trading program, the safety of the investment, the purported participation of governmental and international organizations, and the use of investor funds. James and David Edwards, a father and son duo who masterminded the RDI scheme from their headquarters in Tacoma, Washington, were fugitives for more than two months after Judge Buchmeyer issued bench warrants for their arrest on May 8, 2002. Agents from the Tacoma office of United States Marshals Service arrested the Edwards on July 21, 2002 in a remote area of Washington State. The Edwards are currently being transported from Washington State to Texas. [SEC v. ResourceDevelopment International, LLC, et al., ND/TX, Civil Action No. 3:02-CV-0605-R] (LR- 17635) INVESTMENT COMPANY ACT RELEASES VISION GROUP OF FUNDS, ET AL. An order has been issued on an application filed by Vision Group of Funds, et al., exempting applicants from Section 15(a) of the Investment Company Act and Rule 18f-2 under the Act. The order permits the applicants to enter into and materially amend subadvisory agreements without shareholder approval. (Rel. IC-25671 - July 24) ORDERS OF DEREGISTRATION UNDER THE INVESTMENT COMPANY ACT Orders have been issued under Section 8(f) of the Investment Company Act declaring that each of the following has ceased to be an investment company: Brazos Insurance Funds [File No. 811-9811] (Rel. IC- 25672 - July 25, 2002) Dreyfus Institutional Short Term Treasury Fund [File No. 811-7097] (Rel. IC- 25673 - July 25, 2002) The Mallard Fund, Inc. [File No. 811-7861] (Rel. IC- 25674 - July 25, 2002) Merrill Lynch Intermediate Government Bond Fund [File No. 811-4839] (Rel. IC- 25675 - July 25, 2002) AmeriSen Funds [File No. 811-10285] (Rel. IC- 25676 - July 25, 2002) Merrill Lynch Multi-State Limited Maturity Municipal Series Trust [File No. 811-4264] (Rel. IC- 25677 - July 25, 2002) SIFE Trust Fund [File No. 811-987] (Rel. IC- 25678 - July 25, 2002) Phillips Capital Investments, Inc. [File No. 811-5245] (Rel. IC- 25679 - July 25, 2002) Questar Funds, Inc. [File No. 811-8655] (Rel. IC- 25680 - July 25, 2002) SHARCS Trust I [File No. 811-21025] (Rel. IC- 25681 - July 25, 2002) American Municipal Term Trust Inc. II [File No. 811-6356] (Rel. IC- 25682 - July 25, 2002) Minnesota Municipal Term Trust Inc. [File No. 811-6359] (Rel. IC- 25683 - July 25, 2002) Mercury Target Select Equity Fund, Inc. [File No. 811-10037] (Rel. IC- 25684 - July 25, 2002) NOTICES OF DEREGISTRATIONS UNDER THE INVESTMENT COMPANY ACT For the month of July, 2002, a notice has been issued giving interested persons until August 20, 2002, to request a hearing on any of the following applications for an order under Section 8(1) of the Investment Company Act declaring that the applicant has ceased to be an investment company: Freedom Mutual Fund [File No. 811-3126] Freedom Group of Tax Exempt Funds [File No. 811-3519] Pioneer Global Consumers Fund [File No. 811-10457] Pioneer Global Industrials Fund [File No. 811-10459] Pioneer Global Energy & Utilities Fund [File No. 811-10461] Midas Investors Ltd. [File No. 811-835] Midas U.S. and Overseas Fund Ltd. [File No. 811-4741] Dow Jones Islamic Market Index Portfolio [File No. 811-9569] BBH Global Equity Portfolio [File No. 811-9991] Merrill Lynch High Income Municipal Bond Fund, Inc. [File No. 811-6156] (Rel. IC-25685 - July 26) BANKNORTH FUNDS, ET AL. An order has been issued permitting the withdrawal of an application filed by Banknorth Funds, et al., for an order under Section 17(b) of the Investment Company Act for an exemption from Section 17(a) of the Act. (Rel. IC-25686 - July 26) FREMONT MUTUAL FUNDS, INC., ET AL. A notice has been issued giving interested persons until August 23, 2002 to request a hearing on an application filed by Fremont Mutual Funds, Inc. and Fremont Investment Advisors, Inc. for an order under Section 12(d)(1)(J) of the Investment Company Act for an exemption from Sections 12(d)(1)(J)(A) and (B) of the Act, under Sections 6(c) and 17(b) of the Act for an exemption from Section 17(a) of the Act, and under Section 17(d) of the Act and Rule 17d-1 under the Act to permit certain transactions. The order would permit certain management investment companies to invest uninvested cash and cash collateral in affiliated money market funds in excess of the limits in Sections 12(d)(1)(A) and (B) of the Act. (Rel. IC-25688 - July 29) HOLDING COMPANY ACT RELEASE ALLIANT ENERGY CORPORATION A supplemental order has been issued authorizing Alliant Energy Corporation, a registered holding company, and its subsidiaries, Alliant Energy Resources, Inc. and Heartland Properties, Inc., to make tax-advantaged investments of up to $125 million in low-income housing projects, through December 31, 2005. (Rel. 35-27552) 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 SYNERGY TECHNOLOGIES CORP, 335 25TH ST. S.E., C/O SYNERGY TECHNOLOGIES CORP, CALGARY ALBERTA CA, A0, T2A 7H8, 4032692274 - 7,534,994 ($2,787,947.70) Equity, (File 333-97223 - Jul. 29) (BR. 04) S-3 MDC HOLDINGS INC, 3600 S YOSEMITE ST STE 900, DENVER, CO, 80237, 3037731100 - 0 ($1.00) Other, (File 333-97225 - Jul. 29) (BR. 06) S-3 ASYST TECHNOLOGIES INC /CA/, 48761 KATO ROAD, FREMONT, CA, 94538, 5106615000 - 1,310,104 ($16,625,220.00) Equity, (File 333-97227 - Jul. 29) (BR. 36) S-3 WASTE CONNECTIONS INC/DE, 620 COOLIDGE DRIVE, SUITE 350, FOLSOM, CA, 95630, 9166088200 - 175,000,000 ($175,000,000.00) Other, (File 333-97231 - Jul. 29) (BR. 06) S-8 HEALTHCARE REALTY TRUST INC, 3310 WEST END AVE, FOURTH FL SUITE 700, NASHVILLE, TN, 37203, 6152699175 - 2,095,245 ($57,409,713.00) Equity, (File 333-97233 - Jul. 29) (BR. 08) S-8 PRECISE SOFTWARE SOLUTIONS LTD, 1 HASHIKMA STREET P O BOX 88, SAVYON ISREAL 56518, 2,000,000 ($20,900,000.00) Equity, (File 333-97235 - Jul. 29) (BR. 03) S-8 MICHAELS STORES INC, 8000 BENT BRANCH DR, PO BOX 619566, IRVING, TX, 75063, 2147147000 - 0 ($126,480,000.00) Equity, (File 333-97241 - Jul. 29) (BR. 02) S-8 DELTA CAPITAL TECHNOLOGIES INC, 999 8TH STREET SW, 403-244-7300, CALGARY ALBERTA, A0, T2R 1J5, 1,000,000 ($90,000.00) Equity, (File 333-97243 - Jul. 29) (BR. 03) S-4 INTERMET CORP, 5445 CORPORATE DR, STE 200, TROY, MI, 48098, 2489522500 - 0 ($175,000,000.00) Non-Convertible Debt, (File 333-97245 - Jul. 29) (BR. 06) S-3 SLM FUNDING CORP, 304 SOUTH MINNESOTA STREET, SUITE B, CARSON CITY, NV, 89706, 8175544500 - 0 ($1,000,000.00) Other, (File 333-97247 - Jul. 29) (BR. 05) S-8 NATIONAL GRID GROUP PLC, 15 MARYLEBONE ROAD, LONDON NW1 5JD, X0, 4,000,000 ($128,640,000.00) ADRs/ADSs, (File 333-97249 - Jul. 29) (BR. ) S-8 VENTAS INC, 4360 BROWNSBORO ROAD, SUITE 115, LOUISVILLE, KY, 40207, 5025967300 - 0 ($28,115,671.20) Equity, (File 333-97251 - Jul. 29) (BR. 08) SB-2 RESOLVE STAFFING INC, 310 EAST HARRISION, ., TAMPA, FL, 33602, 813-225-1200 - 6,330,366 ($810,255.00) Equity, (File 333-97255 - Jul. 29) (BR. 09) S-8 CIT GROUP INC DEL, 1211 AVENUE OF THE AMERICAS, NEW YORK, NY, 10036, 2125361390 - 1,000,000 ($18,100,000.00) Equity, (File 333-97259 - Jul. 29) (BR. 07) S-8 STEINWAY MUSICAL INSTRUMENTS INC, 800 S ST STE 425, WALTHAM, MA, 02453-1472, 2195221675 - 0 ($14,153,517.00) Equity, (File 333-97261 - Jul. 29) (BR. 05) S-3 GREAT PLAINS ENERGY INC, 1201 WALNUT, KANSAS CITY, MO, 64106, 8165562200 - 1,000,000 ($17,730,000.00) Equity, (File 333-97263 - Jul. 29) (BR. 02) S-8 PEERLESS SYSTEMS CORP, 2381 ROSECRANS AVE, EL SEGUNDO, CA, 90245, 3105360908 - 1,000,000 ($1,240,000.00) Equity, (File 333-97265 - Jul. 29) (BR. 03) S-1 BICO INC/PA, 2275 SWALLOW HILL ROAD, PITTSBURGH, PA, 15220, 4124290673 - 3,900,000,000 ($7,800,000.00) Debt Convertible into Equity, (File 333-97267 - Jul. 29) (BR. 02) S-8 LONE STAR STEAKHOUSE & SALOON INC, 224 E DOUGLAS STE 700, WICHITA, KS, 67202, 3162648899 - 3,300,000 ($61,842,000.00) Equity, (File 333-97271 - Jul. 29) (BR. 05) S-8 CASH AMERICA INTERNATIONAL INC, 1600 W 7TH ST, FT WORTH, TX, 76102, 8173351100 - 0 ($8,340,000.00) Equity, (File 333-97273 - Jul. 29) (BR. 02) S-8 CIT GROUP INC DEL, 1211 AVENUE OF THE AMERICAS, NEW YORK, NY, 10036, 2125361390 - 26,000,000 ($1,101,934,357.00) Equity, (File 333-97275 - Jul. 29) (BR. 07) S-8 WENDYS INTERNATIONAL INC, 4288 W DUBLIN GRANVILLE RD, P O BOX 256, DUBLIN, OH, 43017, 6147643100 - 1,000,000 ($32,780,000.00) Equity, (File 333-97277 - Jul. 29) (BR. 05) SB-2 1ST STEP INC, 14759 OXNARD STREET, VAN NUYS, CA, 91411, 3,930,000 ($196,500.00) Equity, (File 333-97279 - Jul. 29) (BR. 09) SB-2 UNIVERSE2U INC, 30 WEST BEAVER CREEK RD, SUITE 109, RICHMOND HILL ONTARI, 9058813284 - 18,873,016 ($3,924,603.00) Equity, (File 333-97281 - Jul. 29) (BR. 09) N-2 NEUBERGER BERMAN INTERMEDIATE MUNICIPAL FUND INC, 605 THIRD AVE, 2ND FLOOR, NEW YOKR, NY, 10158-0180, 2124768800 - 4,600,000 ($69,000,000.00) Equity, (File 333-97283 - Jul. 29) (BR. ) S-3 CONEXANT SYSTEMS INC, 4311 JAMBOREE RD, NEWPORT BEACH, CA, 92660-3095, 9494834600 - 1,250,000 ($1,962,500.00) Equity, (File 333-97285 - Jul. 29) (BR. 36) S-8 COMMUNITY CAPITAL BANCSHARES INC, 430 TIFT AVENUE, ALBANY, GA, 31701, 9124462265 - 205,002 ($1,640,016.00) Equity, (File 333-97287 - Jul. 29) (BR. 07) 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 1-800 ATTORNEY INC FL X X 07/29/02 ADELPHIA BUSINESS SOLUTIONS INC DE X 07/26/02 ADVANCED GLASSFIBER YARNS LLC DE X X 07/29/02 AES IRONWOOD LLC DE X X 07/26/02 AES RED OAK LLC X X 07/26/02 AMERICA ONLINE LATIN AMERICA INC DE X 07/19/02 AMERICAN LAWYER MEDIA HOLDINGS INC DE X 07/26/02 AMERICAN LAWYER MEDIA INC DE X 07/26/02 AMERICAN WATER WORKS CO INC DE X 07/29/02 AMERICARE HEALTH SCAN INC FL X 07/29/02 APHTON CORP DE X 07/29/02 AT&T CORP NY X X 07/29/02 ATLANTIC TELE NETWORK INC /DE DE X 07/29/02 BA MASTER CREDIT CARD TRUST / X X 07/15/02 BA MASTER CREDIT CARD TRUST / X 07/15/02 BANKNORTH GROUP INC/ME ME X X 07/26/02 BAY STATE BANCORP INC DE X X 07/26/02 BEAR STEARNS ASSET BACKED SECURITIES DE X X 07/29/02 BEAR STEARNS ASSET BACKED SECURITIES DE X 07/26/02 BEAZER HOMES USA INC DE X X 07/25/02 BGF INDUSTRIES INC DE X X 07/29/02 BINDVIEW DEVELOPMENT CORP TX X X 07/25/02 BIOMARIN PHARMACEUTICAL INC DE X 07/29/02 BORLAND SOFTWARE CORP DE X X 07/29/02 BRAINWORKS VENTURES INC NV X X 07/24/02 BROADWING INC OH X X 07/26/02 BUDGET GROUP INC DE X X 07/29/02 C BASS MORTGAGE LOAN ASSET BACKED CER DE X X 07/25/02 CAN CAL RESOURCES LTD NV X 06/19/02 CANNONDALE CORP / DE X X 07/26/02 CAVALCADE OF SPORTS MEDIA INC NV X X X 07/10/02 CELERITEK INC/CA CA X X 07/29/02 CHANGE TECHNOLOGY PARTNERS INC DE X X 07/26/02 CHEC FUNDING CENTEX HOME EQ LN ASST B DE X X 07/25/02 CITIBANK SOUTH DAKOTA N A DE X 06/25/02 COMPLE TEL EUROPE NV X X 07/26/02 CONEXANT SYSTEMS INC DE X 07/25/02 AMEND CONSOLIDATED GRAPHICS INC /TX/ TX X X 07/22/02 CORNING INC /NY NY X 07/29/02 CORPORATE EXECUTIVE BOARD CO DE X 07/29/02 CREDIT SUISSE FIRST BOSTON MORT ACCEP DE X X 07/25/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 07/26/02 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 07/29/02 CSB BANCORP INC /OH OH X X 07/22/02 AMEND CSFB MORTGAGE BACKED PASS THR CERT SE DE X X 07/25/02 CSFB MORTGAGE BACKED PASS THROUGH CER DE X X 07/25/02 CSFB MORTGAGE BACKED PASS THRU CERTS DE X X 07/25/02 CSFB MORTGAGE PASS THROUGH CERTIFICAT DE X X 07/25/02 CSFB MORTGAGE PASS THRU CERT SERIES 2 X X 07/25/02 CSFB MORTGAGED BACKED PASS THRU CERTI DE X X 07/25/02 CURATIVE HEALTH SERVICES INC MN X X 07/25/02 CWMBS INC DE X X 07/29/02 DIASENSE INC/PA PA X 07/26/02 DIGITAL COURIER TECHNOLOGIES INC DE X X 07/12/02 DIGITAL DESCRIPTOR SYSTEMS INC DE X 07/23/02 ENRON CORP/OR/ OR X X 07/26/02 ENTRUST INC MD X X 07/29/02 ENVIRONMENTAL POWER CORP DE X X 07/29/02 ENVIRONMENTAL STRATEGIES & TECHNOLOGI FL X X 07/29/02 EQUITY MARKETING INC DE X 07/25/02 EQUITY OFFICE PROPERTIES TRUST MD X X 07/29/02 EURONET WORLDWIDE INC DE X X 07/29/02 EUROPA CRUISES CORP DE X 07/10/02 FEDERAL MOGUL CORP MI X 07/29/02 FLORIDA EAST COAST INDUSTRIES INC FL X X 07/29/02 GENESIS HEALTH VENTURES INC /PA PA X X 07/29/02 GENOMIC SOLUTIONS INC DE X X 07/23/02 GERBER SCIENTIFIC INC CT X 04/30/02 GILMAN & CIOCIA INC DE X 07/12/02 AMEND GREATER BAY BANCORP CA X X X 07/29/02 GREATER COMMUNITY BANCORP NJ X 07/29/02 HALLIBURTON CO DE X X 07/22/02 HORMEL FOODS CORP /DE/ DE X 07/22/02 HOUSEHOLD AUTOMOTIVE TRUST 2001-1 DE X 07/17/02 HOUSEHOLD AUTOMOTIVE TRUST SERIES 200 DE X 07/17/02 HOUSEHOLD AUTOMOTIVE TRUST V SERIES 2 DE X 07/17/02 HPL TECHNOLOGIES INC DE X X 07/29/02 IBASIS INC DE X X 07/15/02 IMAGIS TECHNOLOGIES INC A1 X X X 06/04/02 IN SPORTS INTERNATIONAL INC DE X 07/29/02 INDUSTRI MATEMATIK INTERNATIONAL CORP DE X 07/08/02 INTEGRAMED AMERICA INC DE X X 07/29/02 IXYS CORP /DE/ DE X X 07/24/02 J C PENNEY CO INC DE X 07/25/02 KITTY HAWK INC DE X X 07/29/02 KOPIN CORP DE X X 07/29/02 LEVEL 8 SYSTEMS INC DE X X 07/26/02 M & F WORLDWIDE CORP DE X X 07/29/02 M&I AUTO LOAN TRUST 2001-1 DE X X 07/22/02 MACERICH CO MD X X 07/29/02 MCDONALDS CORP DE X X 07/24/02 MCKENZIE BAY INTERNATIONAL X 07/26/02 MED-DESIGN CORP DE X X 07/26/02 MEDALLION FINANCIAL CORP DE X X 07/24/02 MEDIFAST INC DE X 07/29/02 MERCHANTPARK COMMUNICATIONS INC /NV/ NV X 09/30/02 METRO-GOLDWYN-MAYER INC DE X X 07/26/02 MICHAELS STORES INC DE X X 06/20/02 MID ATLANTIC REALTY TRUST MD X X 06/30/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 07/26/02 MORGAN STANLEY DEAN WITTER CAPITAL I DE X X 07/22/02 NASH FINCH CO DE X X 07/29/02 NATIONAL FUEL GAS CO NJ X 06/30/02 NATIONAL SCIENTIFIC CORP/AZ X 07/29/02 NATIONSCREDIT GRANTOR TRUST 1996-1 DE X X 07/15/02 NATIONSCREDIT GRANTOR TRUST 1997-1 DE X X 07/15/02 NATIONSCREDIT GRANTOR TRUST 1997-2 DE X X 07/15/02 NATUREWELL INC CA X 06/07/01 AMEND NEW WORLD RESTAURANT GROUP INC DE X 07/29/02 NORTH BAY BANCORP/CA CA X X 07/26/02 NORTHEAST PENNSYLVANIA FINANCIAL CORP DE X X 07/25/02 NUCOR CORP DE X X 07/22/02 OMNICARE INC DE X X 07/28/02 PACIFIC GAS & ELECTRIC CO CA X 07/29/02 PENNFED FINANCIAL SERVICES INC DE X X 07/26/02 PG&E CORP CA X 07/29/02 PHOTON DYNAMICS INC CA X X 07/12/02 AMEND POCKETSPEC TECHNOLOGIES INC CO X X 07/26/02 AMEND POLARIS INDUSTRIES INC/MN MN X X 07/29/02 PROXYMED INC /FT LAUDERDALE/ FL X X 07/24/02 PSC INC NY X 07/24/02 PUBLIC SERVICE ELECTRIC & GAS CO NJ X X 07/29/02 AMEND QWEST COMMUNICATIONS INTERNATIONAL IN DE X X 07/28/02 REDDING BANCORP CA X X 07/26/02 RESIDENTIAL ACCREDIT LOANS INC DE X X 07/29/02 RUBY TUESDAY INC GA X 07/29/02 SALON MEDIA GROUP INC DE X X 07/24/02 SCANA CORP SC X 06/30/02 SCIENCE APPLICATIONS INTERNATIONAL CO DE X X 07/29/02 SIGNAL HILL CORP /CO/ CO X 07/15/02 SLC STUDENT LOAN RECEIVABLES I INC DE X X 04/30/02 SLC STUDENT LOAN RECEIVABLES I INC DE X X 05/31/02 SNELLING TRAVEL INC CO X X 07/22/02 SOUTHWESTERN ENERGY CO AR X X 07/25/02 SPECTRALINK CORP CO X 07/26/02 SPORTSLINE COM INC DE X X 07/26/02 STRUCTURED PRODUCTS CORP DE X 07/25/02 SUREWEST COMMUNICATIONS CA X X 07/29/02 TAB PRODUCTS CO DE X X 07/29/02 TENNECO AUTOMOTIVE INC DE X X 07/23/02 TIAA REAL ESTATE ACCOUNT NY X 07/29/02 TOYOTA MOTOR CREDIT CORP CA X X 06/30/02 TRICORD SYSTEMS INC /DE/ DE X 07/29/02 URBANI HOLDINGS INC CO X 07/24/02 USA TECHNOLOGIES INC PA X X 05/14/02 USOL HOLDINGS INC OR X 07/15/02 AMEND VALHI INC /DE/ DE X X 07/26/02 WEINGARTEN REALTY INVESTORS /TX/ TX X X 07/29/02 WEST BANCORPORATION INC IA X 07/29/02 WILLIAMS COMPANIES INC DE X 07/26/02 WYETH DE X X 07/15/02