SEC NEWS DIGEST Issue 2002-212 November 1, 2002 COMMISSION ANNOUNCEMENTS VIDEOCAST - OPEN MEETING - WEDNESDAY, NOVEMBER 6, 2002 - 10:00 A.M. The open meeting scheduled for 10 a.m. Wednesday, Nov. 6, will be videocast on the Commission's Web site. At the meeting, the Commission will consider proposed rules establishing standards of professional conduct for attorneys who appear and practice before the Commission in any way in the representation of issuers, as required by Section 307 of the Sarbanes-Oxley Act of 2002. These standards would include a rule requiring an attorney to report "evidence of a material violation of securities laws or breach of fiduciary duty or similar violation by the company or any agent thereof" to the chief legal counsel or the chief executive officer of the company (or the equivalent); and, if they do not respond appropriately to the evidence, requiring the attorney to report the evidence to the audit committee, another committee of independent directors, or the full board of directors. PUBLIC APPEARANCES OF SENIOR COMMISSION OFFICIALS - NOVEMBER 2002 The following is a schedule for November 2002 of the public appearances of SEC officials, including the Chairman, Commissioners, and senior staff members. For additional information on events hosted by groups other than the Commission, please call the contact numbers listed. As events are subject to change, please confirm them with the SEC's Office of Public Affairs or the sponsoring organizations. When: Monday, Nov. 4 Who: Robert K. Herdman, Chief Accountant What: 18th Annual SEC Reporting Forum Where: Ritz-Carlton Pentagon City, Arlington, VA Contact: Tamara Erban, The SEC Institute, (305) 529-1550 When: Tuesday, Nov. 5 Who: Robert K. Herdman, Chief Accountant What: Chief Financial Officer Summit Where: New York, NY Contact: Tracey Santella, (973)-898-4627 When: Tuesday, Nov. 5 Who Chairman Pitt What: FEI - Current Financial Reporting Issues Conf. Where: New York Hilton Hotel, NYC Contact: Tracy Santella, (973) 898-4627 When: Wednesday, Nov. 6 Who: Robert K. Herdman, Chief Accountant What: Pre-Conference to 34th Annual Institute on Securities Regulation Where: New York, NY Contact: Angela Duncan, (212) 590-8844 When: Thursday, Nov. 7 - Friday, Nov. 8 Who: Alan Beller, Director, Division of Corporation Finance What: Practising Law Institute Where: Hilton Hotel, New York, NY Contact: Anita Carr, (212) 824-5802 When: Thursday, Nov. 7 - Friday, Nov. 8 Who: Chairman Pitt What: SIA Annual Convention Where: Boca Raton Resort & Club, Boca Raton, FL Contact: Marc Lakritz or Stuart Kaswell, (202) 296-9410 When: Thursday, Nov. 7 - Saturday, Nov. 9 Who: Commissioner Campos; Giovanni P. Prezioso, General Counsel What: Practicing Law Institute - 24th Annual Institute on Securities Regulation Where: The New York Hilton Hotel - New York, NY Contact: Anita Carr, (212) 824-5802 or Adele Tanner, (212) 824-5727 When: Saturday, Nov. 9 Who Stephen M. Cutler, Director, Division of Enforcement What: Practising Law Institute's 34th Annual Institute on Securities Regulation Where: The New York Hilton Hotel, New York, NY Contact: Anita Carr, (212) 824-5802 When: Thursday, Nov. 14 Who Paul F. Roye, Director, Division of Investment Management What: ALI-ABA Life Insurance Products Where: Grand Hyatt, Washington, D.C. Contact: William Stevens, (215) 243-1639 When: Monday, Nov. 18 Who: Chairman Pitt What: Krieger Lecture Where: Brown University, Providence, RI Contact: Mark Nickel, (401) 863-2476 When: Tuesday, Nov. 19 Who: Robert K. Herdman, Chief Accountant What: 14th Annual Conference on the Securities Industry Where: New York, NY Contact: Carol Bertolotti, (201) 938-3570 When: Wednesday, Nov. 20 Who: Annette Nazareth, Director, Division of Market Regulation What: 14th Annual Conference on the Securities Industry Where: New York, NY Contact: Carol Bertolotti, (201) 938-3570 When: Thursday, Nov. 21 Who: Alan Beller, Director, Division of Corporation Finance What: Commission des Operations de Bourse(COB) Where: Grand Auditorium, Palais Brongniart, Paris Contact: Marie Francoise Guinot, 01.53.45.60.24 When: Saturday, Nov. 23 Who: Alan Beller, Director, Division of Corporation Finance What: American Bar Association Where: Ritz Carlton, Washington, DC Contact: Media Relations, (312-988-6147) CHIEF ACCOUNTANT IS SEEKING CANDIDATES FOR TWO PROFESSIONAL ACCOUNTING FELLOW POSITIONS The Commission's Office of the Chief Accountant announced that it is now accepting applications for two Professional Accounting Fellow (PAF) positions in the Office of the Chief Accountant. The PAF program, which began in 1972, is designed to provide participating fellows with outstanding opportunities for public service to investors, personal development, and career advancement. During their fellowship, the successful candidates will work directly with the Chief Accountant, be involved in the study and development of rule proposals under the federal securities laws, liaison with professional accounting standard- setting bodies, and consult with registrants on accounting and reporting matters. The Office of the Chief Accountant would like to select two individuals, one with significant experience in accounting for financial instruments, and another with no specific weighting toward a particular background, although familiarity with accounting for consolidations, revenue recognition, business combinations and other forms of business alliances would be helpful. Interested applicants are to submit: * A resume; * Standard Form 171, "Personal Qualification Statement," or Form OF-612, "Optional Application for Federal Employment," or any other written format that clearly identifies the announcement number, title, series, and grade of the job for which the applicant is seeking; and * At least two letters of recommendation from non-relatives. Standard Form 171, Form OF-612, and "Applying for a Federal Job," which highlights the information to be included in the resume or other written submission, can be obtained from the Office of Administrative and Personnel Management, Securities and Exchange Commission, 450 Fifth Street, N.W., Washington, D.C., 20549. Form OF-612 is also available on the Internet at http://www.opm.gov. Applicants are required to submit a ten to twelve page essay that they have prepared on their own on a subject directly related to a current accounting or auditing issue. While no restriction is placed on the topic an applicant may select to address in the essay, the following areas are currently receiving significant attention in the Office of the Chief Accountant: * Combination of financial instruments; * Integrated model for debt extinguishments, modifications, conversions, and restructurings; * Application of fair value to an accounting model; * Revenue recognition; * Consolidation; * Impact and implementation of the Sarbanes-Oxley Act of 2002; * Principles-based accounting standards; * Improving the financial reporting model; and * International convergence. The application and essay should be submitted on or before December 20, 2002, to the Chief Accountant of the Securities and Exchange Commission, 450 Fifth Street, N.W., Washington, D.C., 20549-1103. Inquiries about the program may be addressed to the attention of Michael Thompson or Carina Markel in the Office of the Chief Accountant at (202) 942-4400. The Commission's policy of affording equal employment opportunity to all interested candidates will be followed. (Press Rel. 2002-156) ENFORCEMENT PROCEEDINGS COMMISSION DECLARES DECISION AS TO ANNABLE TURNER & CO., INC. AND ROGER TURNER FINAL The decision of an administrative law judge with respect to Annable Turner & Co., Inc. (ATCO) and Roger E. Turner has become final. The law judge found that ATCO and Turner willfully violated Section 17(a) of the Securities Act of 1933, 10(b) of the Exchange Act of 1934, and Exchange Act Rule 10b-5, and Sections 206(1) and 206(2) of the Investment Advisers Act of 1940. The law judge further found that ATCO violated section 204 of the Advisers Act and Adviser Act Rules 204-1(c) and 204-2 and that Turner aided and abetted those violations. The law judge barred Turner from association with any investment adviser and any broker dealer, and revoked ATCO's investment adviser registration. ATCO and Turner made materially false and fraudulent representations in order to induce investors to invest. Turner misrepresented to investors that their funds would be placed in qualified individual retirement accounts, that the investments recommended were safe and financially sound, that investors would receive substantial returns on their investments, and that their monies would be used to purchase specific investments. ATCO and Turner also omitted to disclose to investors that the issuers whose securities they recommended were about to file bankruptcy and that the investors' funds were not invested but instead used to repay earlier investors and debts. ATCO provided its clients with false and misleading monthly reports, failed to keep and maintain bank statements and account statements for the required periods, and failed to file the required reports with the Commission. ATCO 's initial registration failed to disclose that the NASD had sanctioned Turner. Turner previously pled guilty to violating Securities Act Sections 17(a) and 24. (Rels. 33-8142; 34-46752; IA-2075; File No. 3- 10004) COMMISSION REVOKES REGISTRATION OF COMMON STOCK OF GREATER NORTHWEST RESEARCH & DEVELOPMENT GROUP, INC. The Commission entered an order revoking the registration of the common stock of Greater Northwest Research & Development Group, Inc. (Greater Northwest), now a defunct Florida corporation. In the Order, the Commission found that Greater Northwest failed to file mandatory annual or quarterly reports for any fiscal period subsequent to its fiscal quarter ended March 31, 1996; failed to file certain mandatory current reports; and made false and misleading public statements in press releases, on the Internet and in a television infomercial concerning, among other things, its corporate status, control by a convicted felon, certain acquisitions, receipt of financing, financial condition, and eligibility for quotation on the OTC Bulletin Board. The Commission deemed it necessary and appropriate for the protection of investors to revoke the registration of Greater Northwest's common stock pursuant to Section 12(j) of the Securities Exchange Act of 1934. Greater Northwest consented to the order, admitting its reporting violations and its defunct status but neither admitting nor denying the remaining findings in the Order. (Rel. 34-46754; File No. 3-10925) SECURITIES BROKER RECEIVES 10 YEAR PRISION SENTENCE On Oct. 19, Judge Jerry Buchmeyer, United States District Judge for the Northern District of Texas, sentenced Michael Earl Hill to a term of 120 months in federal prison and ordered him to pay $1,691,718 in restitution to his victims in connection with an elaborate securities fraud scheme. Hill, a licensed securities broker at the time he defrauded his clients, previously entered into a plea agreement with the United States Attorney for the Northern District of Texas, Dallas Division, pursuant to which he pleaded guilty to one count of securities fraud and one count of mail fraud. These violations are the subject of the Commission's pending civil action against Hill, filed in the Northern District of Texas, Dallas Division, in December 2001. In its action, the Commission is seeking a permanent injunction, disgorgement, and a civil money penalty. Previously, the Commission obtained a Temporary Restraining Order against Hill, individually and doing business as Financial Investments and Mike Hill, Inc., and an asset freeze and other relief against the him and his wholly owned company, Stalwart Financial Investments, L.L.C. The court further appointed a receiver over Hill's assets and the assets of his company. In its complaint, the Commission accuses Hill of offering bogus certificates of deposit (CDs) to his elderly clients and to the general public through newspaper advertisements. Hill lured his investors with promises of above-market rates on 30-month CDs purportedly issued by a Dallas area bank. In fact, Hill never purchased the CDs for his investors. Instead he pooled about $4 million of investor funds in a bank account in the name Mike Hill, Inc. (MHI), which he controlled. From there, Hill transferred a substantial portion of the funds into a brokerage account, also in MHI's name, in which he traded risky securities. Hill also used investor funds to make Ponzi payments of interest and principal to investors and for his own personal benefit, including more than $500,000 to purchase an office building complex. [U.S. v. Michael E. Hill, USDC, ND/TX, Dallas Division, Criminal Action No. 01-CR-361-ALL]; [SEC v. Michael Earl Hill, individually and d/b/a Financial Investments, and Mike Hill, Inc., et al., USDC ND/TX, Dallas Division, Civ. 3-01-CV-2189-R] (LR-17821) SEC SUES RECIDIVIST The Commission announced that it filed a civil injunctive action on Oct. 31 against current or former Nevada residents Homer T. Langrill and Thomas W. Becker. The Commission's complaint alleges that Langrill and Becker issued false and misleading public statements about a publicly traded but legally defunct microcap company, Greater Northwest Research & Development Group, Inc. (Greater Northwest). The complaint further alleges that these statements concerned the undisclosed control of Greater Northwest by Langrill, a recidivist with multiple felony convictions, the identity of the members of its board of directors, and its legal status, financial condition, acquisition of other companies, future financial performance, and eligibility for quotation on the OTC Bulletin Board. Moreover, the complaint alleges that Langrill and Becker sold restricted Greater Northwest stock in unregistered transactions for profits of at least $24,537 and $46,400, respectively, while the false statements were disseminated through press releases, an Internet website, and a cable television infomercial. According to the complaint, Langrill and Becker failed to file mandatory periodic and current reports with the Commission on behalf of Greater Northwest since 1996, and further failed to report their beneficial ownership and disposition of Greater Northwest stock. The Commission's complaint alleges that Langrill and Becker: (1) violated Sections 5(a), and 5(c) of the Securities Act of 1933, Sections 10(b), 13(d) and 16(a) of the Securities Exchange Act of 1934 ("Exchange Act") and Rules 10b-5, 13d-1, 13d-2, 16a-2, and 16a-3 thereunder; and (2) aided and abetted the violations of Greater Northwest of Sections 13(a) of the Exchange Act and Rules 13a-1, 13a-11 and 13a-13 thereunder. The complaint seeks permanent injunctions, disgorgement, prejudgment interest, penny stock bars, officer and director bars, and third-tier civil penalties against Langrill and Becker. [SEC v. Homer T. Langrill and Thomas W. Becker, Civ. No. CV- S-02-1446-KJD-LRL (USDC D. Nevada)] (LR-17822) CIVIL ACTION AGAINST RAJIV VOHRA, ET AL. The Commission announced today that an application for an order to show cause why defendant Rajiv Vohra (Vohra) should not be held in civil contempt was filed by the Commission on October 25, 2002, in the United States District Court for the Southern District of Florida, based on his failure to pay disgorgement and civil penalties, as directed by the Court's January 15, 2002 default judgment order. That order enjoined Vohra from violations of Section 17(a) of the Securities Act of 1933, Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder. The Court ordered Vohra to pay disgorgement in the amount of $598,911.55, prejudgment interest of $134,394.01, and a civil penalty of $110,000. On September 5, 2000, the Commission alleged in its Complaint that Vohra, Sean T. Healey (Healey), and three Bahamian companies, Lantern Investments, Ltd., Lipton Holdings, Ltd., and Beaufort Holdings, Ltd. used "wash sales" to create the appearance of active trading in the stock of New Directions Manufacturing, Inc. (New Directions), a small furniture manufacturing company. The Complaint alleged that Vohra and Healey also arranged to have a false and misleading research report published on a stock-picker web site, on their own web site, and through unsolicited mass e-mails (spam). The research report falsely claimed that New Directions had significantly expanded, that the author of the report was an independent analyst, and that the purported analyst had issued a buy recommendation. Vohra and Healey attempted to conceal their scheme by conducting much of their activity through Canadian brokerage accounts and the Bahamian companies. For tips on how to avoid Internet "pump-and-dump" stock manipulation schemes, visit http://www.sec.gov/investor/online/pump.htm. For more information about Internet fraud, visit http://www.sec.gov/divisions/enforce/internetenforce.htm. To report suspicious activity involving possible Internet fraud, visit: http://www.sec.gov/complaint.shtml. [SEC v. Rajiv Vohra, Sean T. Healey, Lantern Investments, Ltd., Lipton Holdings, Ltd., and Beaufort Holdings, Ltd., USDC, SDFL, Civil Action No. 00-7286-Civ-Seitz/Garber] (LR-17823) SEC OBTAINS PERMANENT INJUNCTION AND OTHER RELIEF AGAINST ARNOLD E. JOHNS, JR. A FORMER DIRECTOR AND PRESIDENT OF VISTA 2000, INC. The Commission announced today that on Oct. 31 the Honorable Clarence Cooper of the United States District Court for the Northern District of Georgia, entered an order of permanent injunction and other relief against Arnold E. Johns, Jr. of Atlanta, Georgia for engaging in a wide- range of securities laws violations, including that misstatements were made by Vista 2000, Inc. ("Vista") in filings with the Commission. Johns was a director and president of Vista, a now defunct consumer products company formerly headquartered in Roswell, Georgia. Judge Cooper's recent order permanently enjoined Johns from further violating the antifraud provisions, books and records provisions, internal accounting control and reporting provisions of the Securities Act of 1933 [Section 17(a)] and the Securities Exchange Act of 1934 [Sections 10(b), 13(a), 13(b)(2)(A), 13(b)(2)(B), 13(b)(5) and Rules 10b- 5, 12b-20, 13-11, 13a-13 and 13b2-1 thereunder]. Johns consented to the entry of the order without admitting or denying the allegations of the Commission's amended complaint. Johns was ordered to pay disgorgement and prejudgment interest in amounts to be resolved upon motion of the Commission at a later date. The Commission previously sued Johns and three other men for various violations of the federal securities laws. The other defendants are Richard P. Smyth of Fernandina Beach, Florida, Alan T. Davis of Gainesville, Georgia and Michael J. Becker of Marietta, Georgia, all of which have been previously enjoined by the Court. The Commission's amended complaint alleged a wide-range of securities law violations committed by Johns during 1995 and 1996. The allegations included Johns': (1) failure to conform with generally accepted accounting principles ("GAAP") resulting in the overstatement in various filings made with the Commission of Vista's revenues, income, earnings per share, and assets during 1995 and 1996 (the misstated amounts ranged up to 83,592% and in most periods, resulted in Vista reporting income when it was, in fact, experiencing losses), (2) failure to disclose the misappropriation of $481,000 in 1996 by Vista's chairman of the board, and (3) engaging in illegal insider selling of Vista common stock during 1996. The Commission alleged in its amended complaint that the misstatements contained in Vista's financial statements, during Johns' tenure, were material and caused numerous reports on Forms 10-QSB and 8- K to be false and misleading. [SEC v. Richard P. Smyth, Arnold E. Johns, Jr., Michael J. Becker and Alan T. Davis, Civil Action Number 1:01-CV-1344 (N.D. Ga.) (N.D. Ga.)] (LR-17824) MONEY MANAGER STEVIN R. HOOVER SENTENCED TO 18 MONTHS IN PRISON FOR SECURITIES FRAUD Former money manager Stevin R. Hoover was sentenced to 18 months in prison yesterday on charges that he defrauded investment advisory clients out of nearly $200,000. Hoover, age 54, was sentenced by Judge Douglas P. Woodlock of the U.S. District Court for the District of Massachusetts to 18 months imprisonment, followed by 3 years of supervised release during which Hoover will be barred from providing any financial services or acting as the custodian for funds belonging to other people. Hoover is the sole owner of Hoover Capital Management, Inc. (HCM), a registered investment adviser, and Chestnut Management LLC (Chestnut Management), an unregistered investment adviser. On August 7, 2002, Hoover pleaded guilty to one count of securities fraud in violation of Section 206 of the Investment Advisors Act of 1940 charging that Hoover engaged in a scheme to defraud his investment advisory clients by diverting nearly $200,000 from client accounts to his own account. Hoover spent the misappropriated money on such things as a luxury automobile for his wife and paying off personal credit card debt. The Commission's civil enforcement action against Hoover, HCM and Chestnut Management remains pending. For further information see L.R. 16938; L.R. 17236; L.R. 17240; L.R. 17284; L.R. 17487; L.R. 17666. [SEC v. Hoover and Hoover Capital Management, Inc., Civ. A. No. 01 CV 10751 (RGS) (D. Mass.)](LR-17825) INVESTMENT COMPANY ACT RELEASES NOTICES OF DEREGISTRATIONS UNDER THE INVESTMENT COMPANY ACT For the month of Oct., 2002, a notice has been issued giving interested persons until Nov. 19, 2002, to request a hearing on any of the following applications for an order under Section 8(f) of the Investment Company Act declaring that the applicant has ceased to be an investment company: Lepercq-Istel Trust [File No. 811-631] Pioneer Global Financials Fund [File No. 811-10107] Tax Free Money Portfolio [File No. 811-6074] Pioneer Gold Shares [File No. 811-8661] Pioneer Global Telecoms Fund [File No. 811-10105] Pioneer Global Health Care Fund [File No. 811-10109] Mosaic Focus Fund Trust [File No. 811-7473] GAM Avalon Multi-Technology, LLC [File No. 811-10243] Merrill Lynch Municipal Strategy Fund, Inc. [File No. 811-7203] Putnam Balanced Retirement Fund [File No. 811-4242] Putnam Global Equity Fund [File No. 811-7615] Credit Suisse International Small Company Fund, Inc. [File No. 811-8737] Credit Suisse International Equity Fund, Inc. [File No. 811-5765] Credit Suisse Balanced Fund, Inc. [File No. 811-7517] Credit Suisse Japan Small Cap Fund, Inc. [File No. 811-8686] NY Tax Free Money Portfolio [File No. 811-6075] Capital Appreciation Portfolio [File No. 811-7408] MuniHoldings Michigan Insured Fund II, Inc. [File No. 811-9483] Merrill Lynch KECALP L.P. 1991 [File No. 811-6287] Transamerica Variable Insurance Fund, Inc. [File No. 811-09126] Endeavor Series Trust [File No. 811-5780] (Rel. IC-25788 - Oct. 25) HOLDING COMPANY ACT RELEASES COLUMBIA INSURANCE CORPORATION, LTD. A supplemental order has been issued authorizing a proposal by Columbia Insurance Corporation, Ltd. (CICL), a wholly owned captive insurance subsidiary of Columbia Energy Group (Columbia), a registered holding company and a wholly owned subsidiary of NiSource, Inc. (NiSource), also a registered holding company. CICL and Columbia proposed: (1) in instances where NiSource direct or indirect subsidiaries (NiSource companies) do not require evidence of coverage from rated or admitted insurers, that CICL have the ability to underwrite directly risks of all NiSource companies; (2) that CICL underwrite directly corporate deductible or self-insured reimbursement risk, such as workers' compensation coverage; and (3) that CICL provide controlled unrelated third-party business risk coverage in situations where providing this coverage would directly or indirectly benefit NiSource companies. CICL and Columbia represent that these activities will not alter the risk profile of NiSource and NiSource subsidiary companies, but will serve to increase the level of risk management control. (Rel. 35-27589) C&T ENTERPRISES, INC., ET AL. An order has been issued approving a proposal by (i) C&T Enterprises (C&T), a Pennsylvania corporation and a public-utility holding company exempt from registration under Section 3(a)(1) of the Act; (ii) Claverack Rural Electric Cooperative, Inc. (Claverack), a Pennsylvania rural electric cooperative and a public-utility holding company exempt from registration under Section 3(a)(1) of the Act; (iii) Tri-County Rural Electric Cooperative, Inc. (Tri-County) a Pennsylvania rural electric cooperative and a public-utility holding company exempt from registration under Section 3(a)(1) of the Act; and (iv) Wilderness Area Utilities, Inc. (Wilderness) a Pennsylvania public-utility holding company exempt from registration under Section 3(a)(1) of the Act. The order authorizes C&T to directly and Tri-County and Claverack to indirectly acquire all of the common stock of Valley Energy, Inc., a newly formed Pennsylvania public-utility company. The order also grants C&T, Tri-County, Claverack, and Wilderness exemptions from registration under Section 3(a)(1) of the Act. (Rel. 35-27590) SELF-REGULATORY ORGANIZATIONS ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change (SR-NASD-2002-123) and Amendment No. 1 submitted by the National Association of Securities Dealers to permit Nasdaq, upon the filing of a complaint by a member or Unlisted Trading Privilege Exchange, to declare null and void a Trade-or-Move Directed Order executed at or after 9:29:30 a.m. Publication of the order is expected in the Federal Register during the week of Nov. 4. (Rel. 34-46742) PROPOSED RULE CHANGE The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE- 2002-26) to increase position and exercise limits for options on the DIAMONDS Trust. Publication of the proposal is expected in the Federal Register during the week of Nov. 4. (Rel. 34-46743) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change (SR-NASD-2002-150) filed by the National Association of Securities Dealers, through its subsidiary The Nasdaq Stock Market, Inc., to extend Nasdaq's transaction services pricing pilot has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of Nov. 4. (Rel. 34-46744) A proposed rule change filed by the New York Stock Exchange (SR-NYSE- 2002-57) extending the pilot regarding shareholder approval of stock option plans until Dec. 30, 2002, or such earlier date as the NYSE's pending rule proposal requiring shareholder approval of equity- compensation plans (SR-NYSE-2002-46) is approved by the Commission, has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of Nov. 4. (Rel. 34-46747) 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 Nov. 1, 2002. (Rel. 34-46753) 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 COINSTAR INC, 1800 114TH AVENUE SE, SUITE 200, BELLEVUE, WA, 98004, 4259438000 - 0 ($552,000.00) Equity, (File 333-100870 - Oct. 31) (BR. 08) N-2 NUVEEN INSURED TAX FREE ADVANTAGE MUNICIPAL FUND, 333 WEST WACKER DRIVE, CHICAGO, IL, 60606, 3129178146 - 0 ($1,000,000.00) Equity, (File 333-100872 - Oct. 31) (BR. 18) N-2 NUVEEN INSURED FLORIDA TAX FREE ADVANTAGE MUNICIPAL FUND, 333 W WACKER DR, CHICAGO, IL, 60606, 3129178146 - 0 ($1,000,000.00) Equity, (File 333-100873 - Oct. 31) (BR. 18) N-2 NUVEEN INSURED CALIFORNIA TAX FREE ADVANTAGE MUNICIPAL FUND, 333 WEST WACKER DRIVE, CHICAGO, IL, 60606, 3129178146 - 0 ($1,000,000.00) Equity, (File 333-100874 - Oct. 31) (BR. 18) N-2 NUVEEN INSURED MASSACHUSET TAX FREE ADVANTAGE MUNICIPAL FUND, 333 W WACKER DR, CHICAGO, IL, 60606, 3129178146 - 0 ($1,000,000.00) Equity, (File 333-100875 - Oct. 31) (BR. 18) N-2 NUVEEN INSURED NEW YORK TAX FREE ADVANTAGE MUNICIPAL FUND, 333 WEST WACKER DRIVE, CHICAGO, IL, 60606, 3129178146 - 0 ($1,000,000.00) Equity, (File 333-100876 - Oct. 31) (BR. 18) S-8 FALMOUTH BANCORP INC, 20 DAVIS STRAITS, FALMOUTH, MA, 02540, 5085405860 - 23,778 ($383,116.00) Equity, (File 333-100877 - Oct. 31) (BR. 07) S-8 EZ EM INC, 717 MAIN ST, WESTBURY, NY, 11590, 5163338230 - 2,121,704 ($13,854,019.00) Equity, (File 333-100878 - Oct. 31) (BR. 01) S-8 NETEGRITY INC, 245 WINTER ST, WALTHAM, MA, 02154, 6178901700 - 0 ($1,414,000.00) Equity, (File 333-100879 - Oct. 31) (BR. 03) S-8 NETEGRITY INC, 245 WINTER ST, WALTHAM, MA, 02154, 6178901700 - 0 ($1,329,438.00) Equity, (File 333-100880 - Oct. 31) (BR. 03) S-8 NETEGRITY INC, 245 WINTER ST, WALTHAM, MA, 02154, 6178901700 - 0 ($533,262.50) Equity, (File 333-100881 - Oct. 31) (BR. 03) S-8 NETEGRITY INC, 245 WINTER ST, WALTHAM, MA, 02154, 6178901700 - 0 ($844,893.50) Equity, (File 333-100882 - Oct. 31) (BR. 03) S-8 CHARLES & COLVARD LTD, 3800 GATEWAY GLVD, SUITE 310, MORRISVILE, NC, 27560, 9194680399 - 0 ($3,149,017.00) Equity, (File 333-100883 - Oct. 31) (BR. 02) S-3 CENTER BANCORP INC, 2455 MORRIS AVE, UNION, NJ, 07083, 9086889500 - 200,000 ($4,246,000.00) Equity, (File 333-100884 - Oct. 31) (BR. 07) S-8 NORTHWEST NATURAL GAS CO, 220 NW SECOND AVE, PORTLAND, OR, 97209, 5032264211 - 1,200,000 ($35,040,000.00) Equity, (File 333-100885 - Oct. 31) (BR. 02) S-8 PEOPLES OHIO FINANCIAL CORP, 635 MARKET STREET, TROY, OH, 45373, (937) 339-5000 - 0 ($2,100,000.00) Equity, (File 333-100886 - Oct. 31) (BR. 07) S-8 SEPRACOR INC /DE/, 111 LOCKE DR, MARLBOROUGH, MA, 01757, 5084816700 - 0 ($12,030,000.00) Equity, (File 333-100887 - Oct. 31) (BR. 01) S-8 SEPRACOR INC /DE/, 111 LOCKE DR, MARLBOROUGH, MA, 01757, 5084816700 - 0 ($32,080,000.00) Equity, (File 333-100888 - Oct. 31) (BR. 01) S-4 DEVELOPERS DIVERSIFIED REALTY CORP, 3300 ENTERPRISE PARKWAY, BEACHWOOD, OH, 44122, 2167555500 - 0 ($439,924,282.00) Equity, (File 333-100889 - Oct. 31) (BR. 08) S-3 IMH ASSETS CORP, 1401 DOVE STREET, SUITE 200, NEWPORT BEACH, CA, 92660, 9494753600 - 0 ($3,000,000,000.00) Asset-Backed Securities, (File 333-100890 - Oct. 31) (BR. 05) S-8 WYNN RESORTS LTD, 3145 LAS VEGAS BLVD S., LAS VEGAS, NV, 89109, 7027334444 - 0 ($122,167,500.00) Equity, (File 333-100891 - Oct. 31) (BR. 08) S-8 RETEK INC, 801 NICOLLET MALL, 11TH FL MIDWEST PLZ, MINNEAPOLIS, MN, 55402, 6126305700 - 0 ($17,340,000.00) Equity, (File 333-100892 - Oct. 31) (BR. 03) S-8 MONMOUTH COMMUNITY BANCORP, 627 SECOND AVE, LONG BRANCH, NJ, 07740, 7325711300 - 551,250 ($8,009,663.00) Equity, (File 333-100893 - Oct. 31) (BR. 09) S-8 IVOICE COM INC /DE, 750 HIGHWAY 34, 210 SOUTH FOURTH AVE, MATAWAN, NJ, 07747, 7324417700 - 26,000,000 ($28,600.00) Other, (File 333-100895 - Oct. 31) (BR. 03) S-8 COMPUTER ASSOCIATES INTERNATIONAL INC, ONE COMPUTER ASSOCIATES PLAZA, ISLANDIA, NY, 11749, 6313425224 - 45,650,000 ($656,903,500.00) Equity, (File 333-100896 - Oct. 31) (BR. 03) S-3 INDEPENDENCE COMMUNITY BANK CORP, 195 MONTAGUE ST, BROOKLYN, NY, 11201, 7187225300 - 520,716 ($13,043,935.80) Equity, (File 333-100897 - Oct. 31) (BR. 07) N-2 FEDERATED INTERMEDIATE MUNICIPAL INCOME FUND, 1001 LIBERTY AVE., PITTSBURGH, PA, 15342, 4122881401 - 4,000,000 ($60,000,000.00) Equity, (File 333-100898 - Oct. 31) (BR. ) S-1 COMMUNICATION INTELLIGENCE CORP, 275 SHORELINE DR 6TH FL, STE 520, REDWOOD SHORES, CA, 94065, 6508027888 - 0 ($5,863,350.00) Equity, (File 333-100899 - Oct. 31) (BR. 03) S-8 MEDALLION FINANCIAL CORP, 437 MADISON AVE 38 TH FLOOR, NEW YORK, NY, 10022, 2123282153 - 1,500,000 ($7,065,000.00) Equity, (File 333-100900 - Oct. 31) (BR. 18) S-8 PATRIOT SCIENTIFIC CORP, 10989 VIA FRONTERA, SAN DIEGO, CA, 92127, 8586745000 - 2,000,000 ($100,000.00) Equity, (File 333-100901 - Oct. 31) (BR. 37) F-10 AGNICO EAGLE MINES LTD, 401 BAY ST STE 2302, C/O BARRY LANDEN, TORONTO ONTARIO CANA, A6, 4169471212 - 0 ($500,000,000.00) Other, (File 333-100902 - Oct. 31) (BR. 04) S-8 OCEAN ENERGY INC /TX/, 1001 FANNIN STE 1600, HOUSTON, TX, 77002-6714, 7132656000 - 8,842,351 ($155,183,260.05) Equity, (File 333-100903 - Oct. 31) (BR. 04) S-3 BECKMAN COULTER INC, 4300 N HARBOR BLVD, PO BOX 3100, FULLERTON, CA, 92834-3100, 7147736907 - 500,000,000 ($500,000,000.00) Other, (File 333-100904 - Oct. 31) (BR. 36) N-2 NEUBERGER BERMAN NEW YORK INTERMEDIATE MUNICIPAL FUND INC, 605 THIRD AVE, 2ND FLOOR, NEW YOKR, NY, 10158-0180, 2124768800 - 80 ($2,000,000.00) Equity, (File 333-100905 - Oct. 31) (BR. 16) S-4 EXEGENICS INC, 9000 HARRY HINES BLVD, STE 330, DALLAS, TX, 75235, 2143532922 - 0 ($5,015.11) Equity, (File 333-100906 - Oct. 31) (BR. 01) S-4 SUPERCONDUCTOR TECHNOLOGIES INC, 460 WARD DR, STE F, SANTA BARBARA, CA, 93111, 8056837646 - 0 ($15,406,605.00) Equity, (File 333-100908 - Oct. 31) (BR. 37) S-8 STARTECH ENVIRONMENTAL CORP, 15 OLD DANBURY ROAD, SUITE 203, WILTON, CT, 06897-2525, 202-762-2499 - 1,000,000 ($1,861,410.00) Equity, (File 333-100909 - Oct. 31) (BR. 06) S-8 FORD MOTOR CO, ONE AMERICAN ROAD, DEARBORN, MI, 48126, 3133223000 - 32,000,000 ($275,840,000.00) Equity, (File 333-100910 - Oct. 31) (BR. 05) S-8 SUPERVALU INC, 11840 VALLEY VIEW RD, EDEN PRAIRIE, MN, 55344, 9528284000 - 0 ($13,420,000.00) Equity, (File 333-100912 - Oct. 31) (BR. 04) S-8 SUPERVALU INC, 11840 VALLEY VIEW RD, EDEN PRAIRIE, MN, 55344, 9528284000 - 0 ($63,745,000.00) Equity, (File 333-100913 - Oct. 31) (BR. 04) N-2 NEUBERGER BERMAN INTERMEDIATE MUNICIPAL FUND INC, 605 THIRD AVE, 2ND FLOOR, NEW YOKR, NY, 10158-0180, 2124768800 - 80 ($2,000,000.00) Equity, (File 333-100914 - Oct. 31) (BR. 16) S-8 SUPERVALU INC, 11840 VALLEY VIEW RD, EDEN PRAIRIE, MN, 55344, 9528284000 - 0 ($67,100,000.00) Equity, (File 333-100915 - Oct. 31) (BR. 04) S-1 INSIGNIA SOLUTIONS PLC, 41300 CHRISTY ST, FREMONT, CA, 94538-3115, 5103603700 - 0 ($4,800,000.00) Equity, (File 333-100916 - Oct. 31) (BR. 03) S-8 SUPERVALU INC, 11840 VALLEY VIEW RD, EDEN PRAIRIE, MN, 55344, 9528284000 - 0 ($5,300,900.00) Equity, (File 333-100917 - Oct. 31) (BR. 04) N-2 NEUBERGER BERMAN CALIFORNIA INTERMEDIATE MUNICIPAL FUND INC, 605 THIRD AVE, 2ND FLOOR, NEW YOKR, NY, 10158-0180, 2124768800 - 80 ($2,000,000.00) Equity, (File 333-100918 - Oct. 31) (BR. 16) S-8 SUPERVALU INC, 11840 VALLEY VIEW RD, EDEN PRAIRIE, MN, 55344, 9528284000 - 0 ($58,712,500.00) Equity, (File 333-100919 - Oct. 31) (BR. 04) 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 ------------------------------------------------------------------------------------ ABN AMRO MORTGAGE CORP SERIES 2000-1 DE X 10/01/02 ABN AMRO MORTGAGE CORP SERIES 2001-5 DE X 10/01/02 ACCENTURE SCA X 10/30/02 ACOLA CORP DE X 10/16/02 AES CORPORATION DE X 10/31/02 AIR METHODS CORP DE X 10/16/02 ALBERTSONS INC /DE/ DE X 10/31/02 ALDERWOODS GROUP INC DE X 10/31/02 AMERICAN CLASSIC VOYAGES CO DE X X 10/30/02 ANDRX CORP /DE/ DE X X 10/31/02 ANGEION CORP/MN MN X X X 10/24/02 AON CORP DE X X X 10/31/02 APPLEBEES INTERNATIONAL INC DE X X 10/30/02 ARIBA INC DE X X 10/22/02 ASBURY AUTOMOTIVE GROUP INC DE X X 10/31/02 AUTEO MEDIA INC NV X 10/24/02 AUTOZONE INC NV X X 10/30/02 AXESSTEL INC NV X X X 10/31/02 AMEND B2B INTERNET HOLDRSSM TRUST NY X X 09/30/02 BB&T CORP NC X 10/31/02 BBJ ENVIRONMENTAL TECHNOLOGIES INC NV X X 10/23/02 BEAR STEARNS ASSET BACKED SECURITIES DE X X 10/28/02 BEVERLY ENTERPRISES INC DE X X 10/31/02 BEYOND COM CORP DE X X 10/16/02 BICO INC/PA PA X 10/31/02 BICO INC/PA PA X 10/31/02 BIOTECH HOLDRS TRUST X 10/31/02 BLUE INDUSTRIES INC NV X 10/29/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 10/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 10/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 08/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 10/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 10/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 10/31/02 BOMBARDIER CAPITAL MORTGAGE SECURITIZ DE X 10/31/02 BOMBARDIER CREDIT RECEIVABLES CORP SE DE X 10/31/02 BROADBAND HOLDRS TRUST X X 10/31/02 CALLOWAYS NURSERY INC TX X 10/31/02 CALTON INC NJ X 10/30/02 CATALYST SEMICONDUCTOR INC DE X X 10/29/02 CEPHALON INC DE X X 10/23/02 CIT GROUP INC DE X X 10/31/02 CITIGROUP INC DE X 10/24/02 COGNIZANT TECHNOLOGY SOLUTIONS CORP X X 10/29/02 COOPER INDUSTRIES LTD X X 10/28/02 CROWN ENERGY CORP UT X 10/16/02 CTB INTERNATIONAL CORP DE X X 10/30/02 CVS CORP DE X 10/30/02 CWABS INC DE X X 10/31/02 CWMBS INC DE X 10/31/02 CWMBS INC DE X 10/31/02 CWMBS INC DE X X 10/31/02 CWMBS INC DE X X 10/31/02 CYBER SOCCER INC NV X X 09/23/02 AMEND CYBER TENNIS INC X X 09/23/02 AMEND CYBER WRESTLING INC NV X X 09/23/02 AMEND CYBERWHOLESALE INC NV X X 09/23/02 AMEND DEMEGEN INC CO X X 10/31/02 DEVELOPERS DIVERSIFIED REALTY CORP OH X X 10/21/02 DIGITAL ANGEL CORP DE X X 10/30/02 DOE RUN RESOURCES CORP NY X 10/29/02 DORCHESTER HUGOTON LTD TX X 10/30/02 DYCO 1978 OIL & GAS PROGRAMS/OLD/ MN X 10/31/02 DYCO OIL & GAS PROGRAM 1979-1 LIMITED MN X 10/31/02 DYCO OIL & GAS PROGRAM 1979-2 LIMITED MN X 10/31/02 DYCO OIL & GAS PROGRAM 1980-1 LIMITED DE X 10/31/02 DYCO OIL & GAS PROGRAM 1980-2 LIMITED DE X 10/31/02 DYCO OIL & GAS PROGRAM 1981-1 MN X 10/31/02 DYCO OIL & GAS PROGRAM 1981-2 MN X 10/31/02 DYCO OIL & GAS PROGRAM 1982-1 LIMITED MN X 10/31/02 DYCO OIL & GAS PROGRAM 1982-2 LIMITED MN X 10/31/02 DYCO OIL & GAS PROGRAM 1983-1 MN X 10/31/02 DYCO OIL & GAS PROGRAM 1983-2 MN X 10/31/02 DYCO OIL & GAS PROGRAM 1984-1 MN X 10/31/02 DYCO OIL & GAS PROGRAM 1984-2 MN X 10/31/02 DYCO OIL & GAS PROGRAM 1985-1 LIMITED MN X 10/31/02 DYCO OIL & GAS PROGRAM 1985-2 LIMITED MN X 10/31/02 DYCO OIL & GAS PROGRAM 1986-2 MN X 10/31/02 DYCO OIL & GAS PROGRAM 1986-X MN X 10/31/02 EL PASO CORP/DE DE X X 10/31/02 ENBRIDGE ENERGY PARTNERS LP DE X X 10/17/02 ENRON CORP/OR/ OR X X 10/30/02 EOS INTERNATIONAL INC DE X X 10/31/02 EQUITY MARKETING INC DE X 10/31/02 ESTEE LAUDER COMPANIES INC DE X 10/30/02 EUROPE 2001 HOLDRS TRUST NY X X 09/30/02 EVERGREENBANCORP INC WA X X 10/30/02 EXELON CORP PA X X 10/30/02 AMEND EZCORP INC DE X X 10/30/02 FANSTEEL INC DE X 10/25/02 FINISAR CORP DE X 10/28/02 FIRST NORTHERN COMMUNITY BANCORP CA X 10/30/02 FIRSTENERGY CORP OH X X 10/31/02 GARTNER INC DE X 10/17/02 GENCORP INC OH X X 10/30/02 GENERAL DATACOMM INDUSTRIES INC DE X 08/31/02 GLAS-AIRE INDUSTRIES GROUP LTD NV X 01/07/02 AMEND GLYCOGENESYS INC NV X X 10/31/02 GS MORTGAGE SECURITIES CORP GSMPS MOR DE X X 10/21/02 HARTLAND INVESTMENTS INC DE X X X 09/29/02 AMEND HASTINGS MANUFACTURING CO MI X X 10/31/02 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE X 09/20/02 HFC REVOLVING CORP HOUSEHOLD HOME EQU DE X 10/20/02 HIGHLANDS INSURANCE GROUP INC DE X X X 12/31/02 HOUSEHOLD HOME EQUITY LOAN TRUST 1999 DE X 10/20/02 HOUSEHOLD HOME EQUITY LOAN TRUST 2002 DE X 09/20/02 HOUSEHOLD HOME EQUITY LOAN TRUST 2002 DE X 09/20/02 HOUSEHOLD HOME EQUITY LOAN TRUST 2002 DE X 10/20/02 HOUSEHOLD MORTGAGE LOAN TRUST 2002 HC X 10/20/02 HUNTINGTON BANCSHARES INC/MD MD X X 10/17/02 AMEND ICU MEDICAL INC/DE DE X X 10/30/02 IMPAC SECURED ASSETS CORP CA X 09/25/02 IMPAC SECURED ASSETS CORP CA X 05/28/02 AMEND IMPAC SECURED ASSETS CORP CA X 06/25/02 AMEND IMPAC SECURED ASSETS CORP CA X 07/25/02 AMEND IMPAC SECURED ASSETS CORP CA X 08/26/02 AMEND INFINITE GROUP INC DE X 10/31/02 INTEGRAMED AMERICA INC DE X X 10/31/02 INTERNET ARCHITECTURE HOLDRSSM TRUST NY X 10/31/02 INTERNET HOLDRS TRUST NY X 10/31/02 INTERNET INFRASTRUCTURE HOLDRSSM TRUS NY X X 10/31/02 IPARTY CORP DE X X 10/31/02 IPVOICE COMMUNICATIONS INC NV X X 10/30/02 JDN REALTY CORP MD X X 10/21/02 JUSTWEBIT COM INC NV X X 09/19/02 AMEND KANSAS CITY SOUTHERN DE X X 10/31/02 LAKELAND INDUSTRIES INC DE X 10/29/02 LAMSON & SESSIONS CO OH X 10/31/02 LAMSON & SESSIONS CO OH X X 10/31/02 LASALLE RE HOLDINGS LTD X X 10/30/02 LEHMAN ABS CORP DE X X 10/31/02 LEHMAN ABS CORP DE X 10/31/02 LENDINGTREE INC X X 10/22/02 LEVEL 3 COMMUNICATIONS INC DE X X 10/30/02 LEVI STRAUSS & CO DE X 10/31/02 LIGHTPATH TECHNOLOGIES INC DE X X 10/31/02 LONGS DRUG STORES CORP MD X X 10/30/02 LUMMI DEVELOPMENT INC DE X X X X X 10/31/02 M WAVE INC DE X X 10/30/02 MARKET 2000 PLUS HOLDRS SM TRUST NY X X 10/30/02 MARTIN MARIETTA MATERIALS INC NC X X 10/31/02 MATRITECH INC/DE/ DE X 10/28/02 MCDATA CORP DE X 10/31/02 MEREDITH CORP IA X 10/30/02 MERISTAR HOSPITALITY CORP MD X X 10/30/02 MERISTAR HOSPITALITY OPERATING PARTNE DE X X 09/27/02 MERRILL LYNCH DEPOSITOR INC PREFERRED DE X X 10/31/02 MERRILL LYNCH DEPOSITOR INC PREFERRED DE X X 10/31/02 MICROFINANCIAL INC MA X 10/30/02 MMCA AUTO OWNER TRUST 1999-2 DE X X 10/15/02 MMCA AUTO OWNER TRUST 2000-1 DE X X 10/15/02 MMCA AUTO OWNER TRUST 2000-2 DE X X 10/15/02 MMCA AUTO OWNER TRUST 2001 2 DE X X 10/15/02 MMCA AUTO OWNER TRUST 2001-1 DE X X 10/15/02 MMCA AUTO OWNER TRUST 2001-3 DE X X 10/15/02 MMCA AUTO OWNER TRUST 2001-4 DE X X 10/15/02 MMCA AUTO OWNER TRUST 2002-1 DE X X 10/15/02 MMCA AUTO OWNER TRUST 2002-2 X X 10/15/02 MMCA AUTO OWNER TRUST 2002-3 X X 10/15/02 MOTO PHOTO INC DE X 10/31/02 NAVISTAR FINANCIAL DEALER NOTE MASTER DE X 08/31/02 NAVISTAR FINANCIAL DEALER NOTE MASTER DE X 09/30/02 NAVISTAR FINANCIAL RETAIL RECEIVABLES DE X 08/31/02 NAVISTAR FINANCIAL RETAIL RECEIVABLES DE X 09/30/02 NEOWARE SYSTEMS INC DE X X 10/29/02 NICOR INC IL X X 10/28/02 NORTHEAST BANCORP /ME/ ME X X 12/31/02 NORTHERN ILLINOIS GAS CO /IL/ /NEW/ IL X X 10/28/02 NOVEON INC DE X X 10/31/02 NUTECH DIGITAL INC CA X 10/29/02 NUTRA PHARMA CORP CA X 09/30/02 NUTRA PHARMA CORP CA X 08/22/02 AMEND NUTRA PHARMA CORP CA X 08/22/02 AMEND NUTRA PHARMA CORP CA X 09/15/02 AMEND OIL SERVICE HOLDRS TRUST NY X 10/31/02 ONYX ACCEPTANCE OWNER TRUST 2002-A DE X 09/30/02 ONYX ACCEPTANCE OWNER TRUST 2002-B DE X 09/30/02 ONYX ACCEPTANCE OWNER TRUST 2002-C DE X 09/30/02 OUTSOURCING SERVICES GROUP INC DE X X 10/29/02 PEGASUS AIRCRAFT PARTNERS II L P DE X 10/30/02 PENN TRAFFIC CO DE X X 10/31/02 PENNROCK FINANCIAL SERVICES CORP PA X X 10/31/02 PENNZOIL QUAKER STATE CO DE X 10/31/02 PHARMACEUTICAL HOLDRS TRUST X X 10/31/02 PHOTOGEN TECHNOLOGIES INC NV X X 10/31/02 PRECISION AUTO CARE INC VA X X 10/31/02 PREMIER CLASSIC ART INC DE X X 10/30/02 QUEST DIAGNOSTICS INC DE X 10/31/02 QUESTAR MARKET RESOURCES INC UT X X 10/21/02 RALCORP HOLDINGS INC /MO MO X 10/31/02 READERS DIGEST ASSOCIATION INC DE X X 05/20/02 AMEND REGIONAL BANK HOLDERS SM TRUST NY X 10/31/02 RESIDENTIAL ACCREDIT LOANS INC DE X X 10/25/02 RESIDENTIAL ASSET MORTGAGE PRODUCTS I DE X X 10/25/02 RESIDENTIAL ASSET SECURITIES CORP DE X X 10/25/02 RESIDENTIAL FUNDING MORTGAGE SECURITI DE X X 10/25/02 RESIDENTIAL FUNDING MORTGAGE SECURITI DE X X 10/25/02 RETAIL HOLDRS TRUST NY X 10/30/02 RFS HOTEL INVESTORS INC TN X 10/31/02 SEABULK INTERNATIONAL INC DE X X 10/31/02 SECURITISATION ADVISORY SERVICES PTY X X 09/30/02 SECURITISATION ADVISORY SERVICES PTY X X 09/30/02 SEMICONDUCTOR HOLDRS TRUST NY X 09/30/02 SIMON PROPERTY GROUP INC /DE/ DE X X 10/31/02 SOFTWARE HOLDRS TRUST NY X 10/31/02 SOUTHERN UNION CO DE X 09/30/03 SPECTRIAN CORP /CA/ CA X X 10/29/02 SPECTRUM BANCORPORATION INC IA X 10/29/02 STREICHER MOBILE FUELING INC FL X 10/29/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 10/31/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X 10/31/02 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 10/31/02 STRUCTURED ASSET SECURITIES CORP DE X 10/31/02 SUNOCO LOGISTICS PARTNERS LP DE X X 10/31/02 TELECOM HOLDRS TRUST NY X X 10/31/02 TENNECO AUTOMOTIVE INC DE X X 10/22/02 TIVO INC DE X X 10/31/02 TORCHMAIL COMMUNICATIONS INC CA X X X 10/16/02 TOYOTA AUTO FINANCE RECEIVABLES LLC DE X X 10/31/02 TOYOTA MOTOR CREDIT CORP CA X X 10/15/02 TRANSTECH INDUSTRIES INC DE X 10/31/02 TREMONT CORPORATION DE X 10/31/02 TRENWICK AMERICA CORP DE X X 10/30/02 TRENWICK GROUP LTD X X 10/30/02 TRICO MARINE SERVICES INC DE X X 10/30/02 UBIQUITEL INC DE X 10/29/02 UDATE COM INC DE X X 10/25/02 UICI DE X X 10/30/02 UNIVERSAL CORP /VA/ VA X 10/31/02 UNIVERSAL SECURITY INSTRUMENTS INC MD X 10/14/02 UNOCAL CORP DE X X 10/30/02 UTILITIES HOLDERS SM TRUST NY X X 10/31/02 VENTURE HOLDINGS CO LLC MI X X 10/21/02 VIA NET WORKS INC DE X X 10/30/02 VIASAT INC CA X X 10/29/02 VIROPHARMA INC DE X X 10/29/02 VISTA CONTINENTAL CORP DE X 10/31/02 AMEND VISTA CONTINENTAL CORP DE X 10/31/02 AMEND VISTA GOLD CORP X 10/09/02 AMEND W HOLDING CO INC PR X 10/29/02 WIRELESS HOLDRS TRUST NY X X 09/30/02 XCEL ENERGY INC MN X X 09/24/02 ZEPPELIN SOFTWARE INC DE X 10/30/02 ZONAGEN INC DE X X 10/30/02