SEC NEWS DIGEST Issue 2003-82 April 30, 2003 COMMISSION ANNOUNCEMENTS FEE RATE ADVISORY #1 FOR FISCAL YEAR 2004 The Investor and Capital Markets Fee Relief Act requires that the Commission make annual adjustments to the rates for fees paid under Section 6(b) of the Securities Act of 1933 and Sections 13(e), 14(g), and 31 of the Securities Exchange Act of 1934. Effective Oct. 1, 2003, or 5 days after the date on which the Commission receives its fiscal 2004 regular appropriation, whichever date comes later, the Section 6(b) fee rate applicable to the registration of securities, the Section 13(e) fee rate applicable to the repurchase of securities, and the Section 14(g) fee rates applicable to proxy solicitations and statements in corporate control transactions will be increased to $126.70 per million from the current rate of $80.90 per million. In addition, effective Oct. 1, 2003, or 30 days after the date on which the Commission receives its fiscal 2004 regular appropriation, whichever date comes later, the Section 31 fee rate applicable to securities transactions on the exchanges and Nasdaq will be reduced to $39.00 per million from the current rate of $46.80 per million. As required by the statute, the Commission consulted with both the Congressional Budget Office and the Office of Management and Budget regarding the annual adjustment. The adjusted fee rates will not affect the amount of funding available to the Commission. A copy of the Commission's order, including the calculation methodology, is available at http://www.sec.gov. Additional information on the transition to the new Section 31 fee rate will be available shortly on the Internet web sites of The New York Stock Exchange, Inc. and NASD Inc. at http://www.nyse.com and http://www.nasd.com, respectively. The Office of Interpretation and Guidance in the Commission's Division of Market Regulation is also available for questions on Section 31 fees at (202) 942-0069, or by e- mail at marketreg@sec.gov. The Commission will issue further notices as appropriate to keep the public informed of developments relating to the effective dates of the fee rates under Section 6(b), Section 13(e), Section 14(g), and Section 31. These notices will be posted at the Commission's Internet web site at http://www.sec.gov. (Press Rel. 2003-57) ENFORCEMENT PROCEEDINGS SEC FILES ACTIONS AGAINST CANDIE'S, INC., CANDIE'S CEO, AND SEVERAL FORMER OFFICERS AND DIRECTORS ALLEGING FINANCIAL FRAUD Today, the Commission filed a complaint in the U.S. District Court of the Southern District of New York, and instituted administrative cease- and-desist proceedings, alleging that Candie's Inc., Neil R. Cole, Candie's Chief Executive Officer, and other former directors and members of Candie's senior management were involved in financial fraud. The complaint and orders instituting cease-and-desist proceedings allege that from August 1997 until the spring of 1999, Candie's senior management employed various fraudulent accounting practices designed to improve Candie's publicly reported financial condition. Candie's, Cole, and other former officers and directors of the company have consented to the entry of injunctions and cease-and-desist orders, without admitting or denying the allegations. The cease-and-desist orders name the following respondents: * Candie's Inc., a corporation based in Valhalla, NY, which designs, manufactures, and distributes women's footwear, handbags and other accessories. * Neil R. Cole, age 46, who resides in New York, NY, and is Candie's Chief Executive Officer, President and Chairman of the Board. * David Golden, age 49, who resides in Melville, NY, and was Candie's former Chief Financial Officer. * Maryann Brown, age 45, who resides in Little Falls, NJ, and was Candie's former manager of customer service. The complaint in the injunctive action names the following defendants: * Lawrence O'Shaughnessy, age 53, who resides in Chester, NJ, and was Candie's former Chief Operating Officer and a former director. * Gary Klein, age 48, who resides in Harrison, NY, and was Candie's former Vice President of Finance. * Mark Tucker, age 56, who resides in New York, NY, and was a former director of Candie's, a member of Candie's audit committee, and Candie's principal contact at its buying agent. * Gary Levi, age 52, who resides in Port Washington, NY, and was a principal of a barter company that engaged in business with Candie's. Specifically, the complaint and/or cease-and-desist orders allege the following. Candie's senior management, including O'Shaughnessy, Klein and Golden primarily employed two fraudulent accounting practices. First, O'Shaughnessy directed employees to engage in a practice known as "bill and hold" that allowed Candie's to prematurely record revenue from various purchase orders calling for future delivery of shoes, by recording these orders as final sales prior to shipping the shoes to customers. Generally Accepted Accounting Principles (GAAP) do not permit revenue recognition for sales unless risk and title has passed to the customer, which typically occurred only when Candie's shipped shoes to customers. In fact, Candie's own revenue recognition policy called for recognition of revenue upon shipment of goods with risk and title passing. Despite the prohibitions of GAAP and its own policy, Candie's prematurely recognized over $4.4 million in revenue in fiscal years 1998 and 1999 through the improper use of bill and hold and other irregular shipping practices. Brown, who was in charge of customer service, played a crucial role in carrying out the bill and hold practice. Golden and Klein were aware that Candie's was engaged in the bill and hold practice and permitted Candie's to report the resulting revenue and income in its Forms 10-K and 10-Q. Cole ignored red flags that Candie's was engaged in this practice and failed to prevent the company from recognizing revenue from this improper practice. Second, Candie's improperly recognized over $3.1 million in revenue from two illusory sales transactions with a barter company that Levi controlled. In these transactions, which were purportedly entered into in August 1997 and October 1998, Candie's claimed to sell shoes to the barter company in exchange for a combination of cash and advertising credits. The revenue and income that Candie's recorded in connection with these transactions was improper because Candie's either never shipped the shoes described by the contracts underlying these transactions, or Candie's shipped the shoes many months after recording the revenue. O'Shaughnessy and Klein negotiated and/or signed the barter agreements with Levi. Golden was aware of at least one of these agreements. After Candie's auditors raised questions about these transactions, O'Shaughnessy, Golden and Levi provided the auditors with false information about Candie's purported sales of shoes to the barter company. Finally, Candie's recorded several unsupported journal entries in the fourth quarter of fiscal year 1999 to recognize approximately $1.65 million in "sales credits" from one of its overseas buying agents. Tucker agreed to permit Candie's to record the credits and assisted Candie's in obtaining falsified documentation of the credits. As a result of these fraudulent accounting practices, Candie's falsely inflated its reported financial results for numerous fiscal quarters, including the quarter ended October 31, 1997, the fiscal year ended January 31, 1998, and for the quarters ended April 30, 1998, July 31, 1998, and October 31, 1998. Additionally, Cole recklessly authorized a misleading press release that preannounced fiscal year 1999 earnings at a time when he and others at Candie's knew that the company's auditors were refusing to sign-off on Candie's financial statements because of a variety of questions they had about the barter transactions and sales credits. The complaint and/or cease-and-desist orders charge Candie's, O'Shaughnessy, Golden, and Klein with primary violations of the antifraud provisions as well as with primary or aiding and abetting reporting violations, books and records violations and internal control violations. The complaint and/or orders also charge Brown, Levi and Tucker with aiding or abetting or causing Candie's violations of the antifraud provisions as well as reporting violations. Finally, a cease- and-desist order charges Cole with causing violations of Section 10(b) of the Exchange Act and Rule 10b-5, as well as causing certain violations of the reporting provisions, and falsifying certain of Candie's books and records. Specifically, the cease-and-desist orders charge: Candie's with violations of Section 17(a) of the Securities Act of 1933 (Securities Act), Sections 10(b), 13(a), 13(b)(2)(A)&(B) and 13(b)(5) of the Securities Exchange Act of 1934 (Exchange Act), and Rules 10b-5, 12b- 20, 13a-1, 13a-13 and 13b2-1; Cole with causing violations of Sections 10(b), 13(a) and 13(b)(2)(A) of the Exchange Act and Rules 10b-5, 12b-20 and 13a-13, and with violating Rule 13b2-1; Golden with violations of Section 17(a) of the Securities Act, Sections 10(b) and 13(b)(5) of the Exchange Act, and Rules 10b-5, 13b2-1 and 13b2- 2, and causing violations of Sections 13(a) and 13(b)(2)(A) & (B) of the Exchange Act and Rules 12b-20, 13a-1, and 13a-13; and Brown with causing violations of Section 17(a) of the Securities Act, Sections 10(b) and 13(a) of the Exchange Act and Rules 10b-5, 12b-20, 13a-1 and 13a-13. The complaint charges: O'Shaughnessy with violations of Section 17(a) of the Securities Act, Sections 10(b) and 13(b)(5) of the Exchange Act, and Rules 10b-5, 13b2- 1, and 13b2-2, and aiding and abetting violations of Sections 13(a) and 13(b)(2)(A) & (B) of the Exchange Act, and Rules 12b-20, 13a-1, and 13a- 13; Klein with violations of Section 17(a) of the Securities Act, Sections 10(b) and 13(b)(5) of the Exchange Act, and Rules 10b-5 and 13b2-1; and aiding and abetting violations of Sections 13(a) and 13(b)(2)(A) & (B) of the Exchange Act, and Rules 12b-20, 13a-1, and 13a-13; Tucker with violations of Section 13(b) of the Exchange Act and Rule 13b2-2, and aiding and abetting violations of Sections 10(b) and 13(a) of the Exchange Act, and Rules 10b-5, 12b-20, and 13a-1; and Levi with aiding and abetting violations of Sections 10(b) and 13(a) of the Exchange Act, and Rules 10b-5, 12b-20, 13a-1, and 13a-13. Cole and Brown consented to the entry of cease-and- desist orders without admitting or denying the Commission's allegations. Cole has also agreed to pay a civil penalty in the amount of $75,000. O'Shaughnessy, Tucker and Levi consented to the entry of injunctions without admitting or denying the Commission's allegations. O'Shaughnessy has agreed to pay a civil penalty of $100,000 and consent to an officer and director bar. Tucker has agreed to pay a civil penalty of $25,000, disgorgement of $10,000 in directors' fees he received from Candie's in fiscal year 1998 and 1999, interest, and consent to a five year officer and director bar. Levi has agreed to pay a $25,000 civil penalty. Candie's and Golden also have consented to the entry of cease-and- desist orders without admitting or denying the allegations. In determining to accept settlement offers from Candie's and Golden, the Commission considered the cooperation Candie's and Golden afforded the Commission staff, and that Golden came forward to report the violation to authorities. [SEC v. Candies's Inc., 2003 Civil Action Nos. 03 CV 3021, 03 CV 3022] (LR-18120; AAE Rel. 1766); Administrative Proceedings - In the Matter of Candie's Inc. - Rels. 33-8228; 34-47772; AAE Rel. 1770; File No. 3-11100; In the Matter of Maryann Brown - Rels. 33-8226; 34-47770; AAE Rel. 1768; File No. 3- 11097; In the Matter of David M. Golden - Rels. 33-8227; 34-47771; AAE Rel. 1769; File No. 3-11099; In the Matter of Neil R. Cole - Rel. 34-47769; AAE Rel. 1767; File No. 3-11098) BENNETT FUNDING GROUP OFFICER AND COMPANY HE CONTROLLED CONSENT TO SETTLE SEC FRAUD CHARGES AGREE TO BAR FROM OFFERING UNREGISTERED SECURITIES The Commission announced today that Kenneth P. Kasarjian (Kasarjian), formerly an executive of The Bennett Funding Group, Inc. (BFG), and The Kenton Group, Inc. (Kenton), a company Kasarjian owned, have agreed to settle the Commission's enforcement action pending against them in the United States District Court for the Southern District of New York. The settlement, which remains subject to court approval, resolves the action in which the Commission charges that Kasarjian and Kenton played instrumental roles in a massive "Ponzi" scheme perpetrated by BFG and its former chief financial officer, Patrick Bennett. In the settlement, Kasarjian and Kenton have consented to the entry of a final judgment that not only enjoins them from committing further violations of the securities laws, but also bars them from again participating in the offer or sale of unregistered securities. In its complaint, the Commission alleged that, between 1990 and 1995, Kasarjian fraudulently offered and sold over $810 million of unregistered securities to investors while he was senior vice president of BFG and a registered representative of a broker-dealer wholly owned by BFG. Kasarjian, through Kenton, sold investments in purported office equipment leases that did not exist or that already had been assigned to others. The Commission also alleged that Kasarjian and Kenton distributed materially false BFG financial statements in connection with the sale of promissory notes to the public and, from approximately October 1995 through March 1996, sold membership interests in four investment funds by falsely representing that the funds would invest in particular types of income-generating obligations of BFG. Without admitting or denying the Commission's allegations, Kasarjian and Kenton consented to a final judgment permanently enjoining them from future violations of Sections 5(a), 5(c) and 17(a) of the Securities Act of 1993 and Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5. That final judgment, if approved by the court, will also bar the defendants from ever again offering or selling unregistered securities professionally to investors. Specifically, it will permanently enjoin Kasarjian and Kenton from participating in an unregistered offering "while acting as, on behalf of, or in association with, an issuer, underwriter, broker, or dealer." On April 10, 1997, in a parallel action brought by the U.S. Attorney's Office for the Southern District of New York, Kasarjian pleaded guilty in federal court to criminal charges in connection with the fraudulent scheme and agreed to pay $900,000 from the sale of his home to BFG's bankruptcy estate. On July 19, 2000, Kasarjian was sentenced to two years imprisonment and ordered to pay $100,000 in restitution to the BFG estate. In addition, Kasarjian has given the BFG estate an additional $300,000 in proceeds from the sale of his home, $129,641 from his sale of certain securities, and certain other stock holdings. [SEC v. Kenneth P. Kasarjian and The Kenton Group, Inc. f/k/a Kenton Portfolio Management, Inc., 97 Civ. 2516, JES, SDNY] (LR-18119) SEC CHARGES TWO NYSE-BARRED BROKERS WITH ILLEGAL SHORT SELLING Ethan H. Weitz and Robert R. Altman Agree to Pay Over $1 Million to Settle Charges On April 30, the Commission filed a complaint against two former stockbrokers, Ethan H. Weitz of Manalapan, Florida and Robert R. Altman of New York, New York, for illegal short selling in advance of secondary or repeat stock offerings. Simultaneously with the filing of the SEC's action, Weitz and Altman, without admitting or denying the allegations in the complaint, agreed to settle the charges against them by consenting to the entry of an order that they: 1) pay disgorgement, prejudgment interest and civil penalties totaling more than $1 million; 2) be enjoined from further violations of certain statutes and rules that govern short selling; and 3) be prohibited from participating in any future secondary or repeat stock offering. The SEC's complaint alleges that starting in August 1999 and continuing until June 2002, Weitz and Altman illegally profited by selling securities short in advance of repeat and secondary stock offerings in violation of the federal securities laws. Their activity began shortly before the New York Stock Exchange barred Weitz and Altman from associating with its members after it found that they had illegally traded ahead of, or along with, orders placed by customers. The SEC's complaint alleges that Weitz and Altman sold securities short in advance of fifteen repeat and secondary offerings within five days of the pricing of the offered securities, and covered their short sales with securities that they purchased in the offerings. By doing so, Weitz and Altman violated Rule 105 under Regulation M of the Securities Exchange Act of 1934, which is designed to prevent manipulative conduct in advance of stock offerings. The complaint also alleges that on numerous occasions they sold securities short at prices that were below the price at which the last sale in the security had been effected. This practice is prohibited by Section 10(a) of the Exchange Act and Rule 10a-1 thereunder, which are designed to prevent short selling in a declining market. According to the complaint, by trading in violation of these statutes and rules, Weitz and Altman profited by $511,367.39. The Order to which Weitz and Altman consented permanently enjoins them from future violations of these short selling provisions, and orders them to disgorge, jointly and severally, the $511,367.39 that they profited from their illegal trading, plus prejudgment interest. The judgment also orders them to pay civil money penalties of $255,683.70 each, for a total of $511,367.39. In addition, Weitz and Altman have consented to the entry of a limited trading ban that prohibits them from purchasing securities in any repeat or secondary offering. The SEC wishes to thank the New York Stock Exchange and its staff for their assistance in investigating this matter. [SEC v. ETHAN H. WEITZ AND ROBERT R. ALTMAN, Case No. 03-80348-CIV-MIDDLEBROOKS, S.D. Fla.] (LR- 18121) SELF-REGULATORY ORGANIZATIONS ORDER GRANTING APPROVAL OF PROPOSED TWENTIETH AMENDMENT TO THE ITS PLAN The Commission approved a proposed amendment to the ITS Plan (File No. 4- 208) filed by The Intermarket Trading System Operating Committee ("ITSOC") under Rule 11Aa3-2 of the Securities Exchange Act relating to the use by the Chicago Board Options Exchange, Inc. of the Regional Computer Interface and the description of commitment acceptance applicable to specialists of the Boston Stock Exchange, Inc. Publication of the order is expected in the Federal Register during the week of April 28. (Rel. 34-47733) IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE A proposed rule change (SR-NASD-2003-38) and Amendment No. 1 thereto filed with the Commission by the National Association of Securities Dealers, Inc., through its subsidiary, The Nasdaq Stock Market, Inc., clarifying the operation of the daily opening process in Nasdaq's SuperMontage system has become immediately effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication is expected in the Federal Register during the week of April 28. (Rel. 34- 47735) NOTICE OF FILING OF AMENDMENT NO. 2 TO PROPOSED RULE CHANGE The Philadelphia Stock Exchange has filed Amendment No. 2 to a proposed rule change (SR-Phlx-2003-16) under Rule 19b-4 of the Securities Exchange Act of 1934 relating to charges to members for orders entered through the intermarket options linkage. Publication of Amendment No. 2 to the proposed rule change is expected in the Federal Register during the week of April 28. (Rel. 34-47750) PROPOSED RULE CHANGE The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE- 2001-60) and Amendments No. 1, 2, 3, 4, 5, 6, 7, and 8 thereto pursuant to Rule 19b-4 under the Securities Exchange Act of 1934 to initiate a pilot program that allows the listing of strike prices at one-point intervals where the underlying security trades under $20. Publication of the proposal is expected in the Federal Register during the week of April 28. (Rel. 34-47753) DELISTINGS GRANTED An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Units (representing assignments of beneficial ownership of limited partnership interests) of Henley Limited Partnership, effective at the opening of business on April 30, 2003. (Rel. 34-47754) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the common units (representing limited partner interests) of Crown Pacific Partners, L.P., effective at the opening of business on April 30, 2003. (Rel. 34- 47755) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the 7% Notes (due May 15, 2003) and 7 7/8% Debentures (due July 15, 2013) of Dole Food Company, Inc., effective at the opening of business on April 30, 2003. (Rel. 34-47756) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Shares, $.10 par value, of Trenwick Group, Ltd., and the Series A Preferred Shares, $1.00 par value, of LaSalle Re Holdings Limited, effective at the opening of business on April 30, 2003. (Rel. 34-47757) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, and Depositary Shares (each representing 1/1,000 of a share of 12¬% Series B Preferred Stock) of UAL Corporation as well as the following other securities of UAL Corporation and its related entities: the 13¬% Trust Originated Preferred Securities (TOPrS) of UAL Corporation Capital Trust I; the 10.67% Series A Senior Debentures (due May 1, 2004) and the 11.21% Series B Senior Debentures (due May 1, 2014) of United Airlines, Inc., effective at the opening of business on April 30, 2003. (Rel. 34-47758) 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 of the following companies, effective at the opening of business on April 30, 2003: Entremed Inc. MTR Gaming Group (Rel. 34-47759) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the Common Stock, no par value of Seitel, Inc., effective at the opening of business on April 30, 2003. (Rel. 34-47760) An order has been issued granting the application of the New York Stock Exchange to strike from listing and registration the 5% Cumulative Preferred Stock, $4.50 Cumulative Preferred Stock and $4.30 Cumulative Preferred Stock of Household International, Inc., effective at the opening of business on April 30, 2003. (Rel. 34-47762) WITHDRAWAL GRANTED An order has issued granting the application of El Paso Corporation to withdraw its common stock, $3.00 par value, from listing and registration on the Pacific Exchange effective at the opening of business on April 30, 2003. (Rel. 34-47764) 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 MICRON ENVIRO SYSTEMS INC, 789 WEST PENDER ST, SUITE 460, VANCOUVER BC, A1, V6C 1H2, 6046466903 - 2,500,000 ($77,500.00) Equity, (File 333-104795 - Apr. 29) (BR. 06) S-4 VINEYARD NATIONAL BANCORP, 9590 FOOTHILL BLVD, RANCHO CUCAMONGA, CA, 91730, 9099870177 - 180,000 ($894,600.00) Equity, (File 333-104796 - Apr. 29) (BR. 07) SB-2 MIGRATEC INC, 11494 LUNA ROAD, SUITE 100, DALLAS, TX, 75234, 972-969-03 - 0 ($833,354.22) Equity, (File 333-104797 - Apr. 29) (BR. 03) S-8 REALITY WIRELESS NETWORKS INC, 4106 FACTORIA BLVD. SE,, SUITE 214, BELLEVUE, WA, 98006, 4083791716 - 5,062,000 ($759,300.00) Equity, (File 333-104798 - Apr. 29) (BR. 03) S-4 SCHOLASTIC CORP, 555 BROADWAY, NEW YORK, NY, 10012, 2123436100 - 0 ($175,000,000.00) Non-Convertible Debt, (File 333-104799 - Apr. 29) (BR. 05) S-3 AMERICAN TOWER CORP /MA/, 116 HUNTINGTON AVE, BOSTON, MA, 02116, 6173757500 - 11,389,012 ($75,053,589.00) Equity, (File 333-104800 - Apr. 29) (BR. 37) S-1 VISTACARE INC, 8125 N HAYDEN ROAD, SUITE 300, SCOTTSDALE, AZ, 85258, 4806484545 - 5,060,000 ($91,484,800.00) Equity, (File 333-104801 - Apr. 29) (BR. 01) S-8 OPTICARE HEALTH SYSTEMS INC, 87 GRANDVIEW AVE, WATERBURY, CT, 06708, 2035962236 - 6,375,000 ($3,722,830.00) Equity, (File 333-104802 - Apr. 29) (BR. 01) S-8 CNF INC, 3240 HILLVIEW AVE, PALO ALTO, CA, 94304, 6504942900 - 3,800,000 ($113,240,000.00) Equity, (File 333-104803 - Apr. 29) (BR. 05) S-8 CHICAGO MERCANTILE EXCHANGE HOLDINGS INC, 30 S. WACKER DR, CHICAGO, IL, 60606, 3129301000 - 50,000 ($2,607,500.00) Equity, (File 333-104804 - Apr. 29) (BR. 07) S-3 U S PLASTIC LUMBER CORP, 2300 W GLADES R STE 440 W, BOCA RATON, FL, 33431, 5613943511 - 0 ($815,629.00) Equity, (File 333-104805 - Apr. 29) (BR. 06) S-8 INTERNATIONAL BUSINESS MACHINES CORP, NEW ORCHARD ROAD, ARMONK, NY, 10504, 9144991900 - 0 ($3,589,125,000.00) Equity, (File 333-104806 - Apr. 29) (BR. 03) S-8 PRIVATEBANCORP INC, TEN NORTH DEARBORN SUITE 900, CHICAGO, IL, 60602, 480,000 ($11,280,000.00) Equity, 0 ($5,000,000.00) Other, (File 333-104807 - Apr. 29) (BR. 07) S-3 AT&T WIRELESS SERVICES INC, 7277 164TH AVENUE NE BUILDING 1, REDMOND, WA, 98052, 4255806000 - 0 ($4,000,000,000.00) Unallocated (Universal) Shelf, (File 333-104808 - Apr. 29) (BR. 37) S-8 PHOTON DYNAMICS INC, 6325 SAN IGNACIO AVENUE, SAN JOSE, CA, 95119-1202, 4082269900 - 0 ($22,076,477.54) Equity, (File 333-104809 - Apr. 29) (BR. 36) SB-2 PIF/CORNERSTONE MINISTRIES INVESTMENTS INC, 6030 BETHELVIEW ROAD SUITE 101, CUMMING, GA, 30071-1345, 7707291433 - 350,000 ($51,625,000.00) Equity, (File 333-104810 - Apr. 29) (BR. 08) S-8 WACHOVIA CORP NEW, ONE FIRST UNION CTR, CHARLOTTE, NC, 28288-0013, 7043746565 - 130,000,000 ($4,905,550,000.00) Equity, (File 333-104811 - Apr. 29) (BR. 07) S-8 AT&T WIRELESS SERVICES INC, 7277 164TH AVENUE NE BUILDING 1, REDMOND, WA, 98052, 4255806000 - 50,000 ($337,500.00) Equity, (File 333-104812 - Apr. 29) (BR. 37) S-8 INTERWOVEN INC, 1195 W FREMONT AVE, STE 2000, SUNNYVALE, CA, 94087, 4087742000 - 0 ($1,520,868.00) Equity, (File 333-104814 - Apr. 29) (BR. 03) SB-2 FERRARO FRANK, 80 ORVILLE DRIVE SUITE 100, BOHEMIA, NY, 11716, 6312441555 - 2,500,000 ($2,500,000.00) Other, (File 333-104815 - Apr. 29) (BR. ) S-8 READ RITE CORP /DE/, 345 LOS COCHES ST, MILPITAS, CA, 95035, 4082626700 - 0 ($336,000.00) Equity, (File 333-104816 - Apr. 29) (BR. 36) S-4 WESTERN SIERRA BANCORP, 3350 COUNTRY CLUB DRIVE, SUITE 202, CAMERON PARK, CA, 95682, 5306775600 - 0 ($11,730,950.00) Equity, (File 333-104817 - Apr. 29) (BR. 07) S-4 OLD NATIONAL BANCORP /IN/, 420 MAIN ST, EVANSVILLE, IN, 47708, 8124641434 - 5,000,000 ($121,500,000.00) Equity, (File 333-104818 - Apr. 29) (BR. 07) S-2 ESSEX CORPORATION, 9150 GILFORD RD, COLUMBIA, MD, 21046, 3019397000 - 2,671,573 ($9,083,348.00) Equity, (File 333-104819 - Apr. 29) (BR. 06) S-8 TRANSKARYOTIC THERAPIES INC, 195 ALBANY ST, CAMBRIDGE, MA, 02139, 6173490200 - 0 ($14,300,000.00) Equity, (File 333-104820 - Apr. 29) (BR. 01) S-3 JOHNSON & JOHNSON, ONE JOHNSON & JOHNSON PLZ, NEW BRUNSWICK, NJ, 08933, 7325242454 - 0 ($150,000,000.00) Other, (File 333-104821 - Apr. 29) (BR. 01) S-8 NIKE INC, ONE BOWERMAN DR, BEAVERTON, OR, 97005-6453, 5036416453 - 1,100,000 ($57,959,000.00) Equity, (File 333-104822 - Apr. 29) (BR. 06) S-8 AMERICAN FIRE RETARDANT CORP, 9337 BOND AVENUE, 806-479-0449, EL CAJON, CA, 92012, 619-390-68 - 215,000,000 ($709,500.00) Equity, (File 333-104823 - Apr. 29) (BR. 02) S-8 NIKE INC, ONE BOWERMAN DR, BEAVERTON, OR, 97005-6453, 5036416453 - 884,268 ($46,592,080.92) Equity, (File 333-104824 - Apr. 29) (BR. 06) S-4 CIENA CORP, 1201 WINTERSON ROAD, LINTHICUM, MD, 21090, 4108658500 - 0 ($725,459.00) Equity, (File 333-104825 - Apr. 29) (BR. 37) S-8 STEREO VISION ENTERTAINMENT INC, 11166 BURBANK BLVD, NORTH HOLLYWOOD, CA, 91601, 8187607007 - 2,640,000 ($139,920.00) Equity, (File 333-104826 - Apr. 29) (BR. 02) S-8 OCCIDENTAL PETROLEUM CORP /DE/, 10889 WILSHIRE BLVD, LOS ANGELES, CA, 90024, 3102088800 - 10,000,000 ($300,300,000.00) Equity, (File 333-104827 - Apr. 29) (BR. 04) S-8 JOHNSON & JOHNSON, ONE JOHNSON & JOHNSON PLZ, NEW BRUNSWICK, NJ, 08933, 7325242454 - 7,010,000 ($397,677,300.00) Equity, (File 333-104828 - Apr. 29) (BR. 01) S-4 PARK PLACE ENTERTAINMENT CORP, 3930 HOWARD HUGHES PKWY, LAS VEGAS, NV, 89109, 7026995093 - 0 ($300,000,000.00) Non-Convertible Debt, (File 333-104829 - Apr. 29) (BR. 08) S-3 HEI INC, 1495 STEIGER LAKE LN, P O BOX 5000, VICTORIA, MN, 55386, 9524432500 - 0 ($1,900,000.00) Equity, (File 333-104830 - Apr. 29) (BR. 36) S-3 HEALTH CARE REIT INC /DE/, ONE SEAGATE STE 1500, P O BOX 1475, TOLEDO, OH, 43604, 4192472800 - 2,331,397 ($66,677,954.20) Equity, (File 333-104831 - Apr. 29) (BR. 08) S-3 ANTIGENICS INC /DE/, 630 FIFTH AVENUE SUITE 2170, NEW YORK, NY, 10111, 2123324774 - 0 ($100,000,000.00) Other, (File 333-104832 - Apr. 29) (BR. 01) 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 ------------------------------------------------------------------------------------ A I RECEIVABLES TRANSFER CORP X X 04/28/03 A R T INTERNATIONAL INC X 04/28/03 AARON RENTS INC GA X X 04/28/03 ACACIA RESEARCH CORP DE X X 04/29/03 ACCESSPOINT CORP /NV/ NV X 04/29/03 ACME UNITED CORP CT X 04/25/03 ACNB CORP PA X 04/29/03 ACTUATE CORP DE X X 04/29/03 ADVANCED REFRIGERATION TECHNOLOGIES I CA X 04/24/03 ADZONE RESEARCH INC DE X 04/28/03 AFC ENTERPRISES INC MN X X 04/29/03 AGERE SYSTEMS INC DE X X 04/29/03 AKSYS LTD DE X X 04/29/03 ALLIANCE SEMICONDUCTOR CORP /DE/ DE X X 04/29/03 ALLIED HOLDINGS INC GA X X 04/29/03 ALLIED WASTE INDUSTRIES INC DE X X 03/31/03 ALLIED WASTE INDUSTRIES INC DE X X 04/29/03 ALLMERICA FINANCIAL CORP DE X X 04/28/03 AMBASSADORS INTERNATIONAL INC DE X 04/23/03 AMERADA HESS CORP DE X X 04/29/03 AMERICA SERVICE GROUP INC /DE DE X X 04/28/03 AMERICAN ELECTRIC POWER CO INC NY X X 04/29/03 AMERIVISION COMMUNICATIONS INC X 04/25/03 AMGEN INC DE X X 04/22/03 AMKOR TECHNOLOGY INC DE X X 04/29/03 AMSOUTH AUTO RECEIVABLES LLC X X 04/15/03 ANAREN INC NY X X 04/29/03 ANCHOR BANCORP WISCONSIN INC WI X X 04/23/03 ANDERSONS INC OH X 04/28/03 ANNALY MORTGAGE MANAGEMENT INC MD X 04/25/03 ANSWERTHINK INC FL X X 04/29/03 ARS NETWORKS INC NH X 04/22/03 ARS NETWORKS INC NH X X 04/24/03 ASPEN TECHNOLOGY INC /DE/ DE X X 04/29/03 ASSET BACKED SEC CORP HOME EQU LOAN T DE X X 04/29/03 ASTRONICS CORP NY X X 04/29/03 ATA HOLDINGS CORP IN X 04/28/03 ATA HOLDINGS CORP IN X X 04/29/03 ATLAS PIPELINE PARTNERS LP DE X 04/29/03 ATWOOD OCEANICS INC TX X X 03/31/03 AUTOBYTEL INC DE X X 04/24/03 AVON PRODUCTS INC NY X 04/29/03 AXEDA SYSTEMS INC DE X 04/29/03 AXSYS TECHNOLOGIES INC DE X X 04/29/03 BALCHEM CORP MD X X 04/29/03 BANCSHARES OF FLORIDA INC FL X 04/28/03 BANK OF AMERICA MORT SEC INC MORT PAS DE X X 04/29/03 BANK OF HAWAII CORP DE X 04/28/03 BAR HARBOR BANKSHARES ME X 04/29/03 BAY STATE BANCORP INC DE X X 04/28/03 BCSB BANKCORP INC X X 04/28/03 BEL FUSE INC /NJ NJ X X 04/29/03 BENTLEY PHARMACEUTICALS INC DE X X 04/29/03 BIOSOURCE INTERNATIONAL INC DE X X 04/29/03 BIOTRANSPLANT INC DE X X 04/24/03 BIOVEST INTERNATIONAL INC MN X X 04/15/03 BLACK HILLS CORP /SD/ SD X X 04/24/03 BORLAND SOFTWARE CORP DE X X 04/29/03 BOTTOMLINE TECHNOLOGIES INC /DE/ DE X 04/29/03 BOWATER INC DE X 03/31/03 BRINKER INTERNATIONAL INC DE X 03/26/03 BRISTOL MYERS SQUIBB CO DE X X 04/29/03 BRUNSWICK CORP DE X X 04/24/03 BUILDING MATERIALS HOLDING CORP DE X 04/29/03 CAM COMMERCE SOLUTIONS INC DE X 04/29/03 CAMDEN NATIONAL CORP ME X X 04/29/03 CAN CAL RESOURCES LTD NV X 04/25/03 CAPITAL AUTO RECEIVABLES INC DE X X 03/17/03 CAPTIVA SOFTWARE CORP DE X X 04/29/03 CARAUSTAR INDUSTRIES INC NC X X 04/29/03 CARDIAC SCIENCE INC DE X X 04/29/03 CAREMARK RX INC DE X 04/29/03 CAREY W P & CO LLC DE X X 04/29/03 CARNIVAL CORP DE X X 04/17/03 AMEND CAROLINA BANK HOLDINGS INC NC X 04/28/03 CARRIZO OIL & GAS INC TX X X 04/24/03 CASTELLE \CA\ DE X 04/24/03 CELLEGY PHARMACEUTICALS INC CA X 04/29/03 CENTRA SOFTWARE INC DE X X 04/29/03 CENTRAL VERMONT PUBLIC SERVICE CORP VT X 04/29/03 CHARTER ONE FINANCIAL INC DE X X 04/29/03 CHESAPEAKE ENERGY CORP OK X 04/28/03 CIT HOME EQUITY LOAN TRUST 2002-1 DE X X 03/31/03 CIT HOME EQUITY LOAN TRUST 2003-1 DE X X 03/31/03 CIT HOME EQUITY TRUST 2002-2 DE X X 03/31/03 CITICORP MORTGAGE SECURITIES INC DE X 04/29/03 CNB BANCORP INC /NY/ NY X X 04/29/03 CNL HOSPITALITY PROPERTIES INC MD X X 04/21/03 CNL RETIREMENT PROPERTIES INC MD X X 04/29/03 COAST FEDERAL LITIGATION CONTINGENT P DE X X 04/28/03 CODDLE CREEK FINANCIAL CORP NC X X 04/24/03 COLONIAL PROPERTIES TRUST AL X X 04/03/03 COMMERCE BANCORP INC /NJ/ NJ X X 04/29/03 COMMERCIAL CAPITAL BANCORP INC NV X X 04/29/03 COMMSCOPE INC DE X X 04/29/03 COMMUNITY TRUST BANCORP INC /KY/ KY X 04/29/03 COMMUNITY WEST BANCSHARES / CA X X 04/24/03 COMPUTER HORIZONS CORP NY X X 04/29/03 CONCORD EFS INC DE X 04/29/03 CONMED CORP NY X X 04/24/03 CONSTAR INTERNATIONAL INC DE X X 04/28/03 COOPER CAMERON CORP DE X X 04/29/03 COORS ADOLPH CO CO X X 04/29/03 CORNING INC /NY NY X X 04/28/03 COUNTRYWIDE FINANCIAL CORP DE X 03/31/03 COVENTRY HEALTH CARE INC DE X 04/29/03 COVEST BANCSHARES INC DE X X 03/31/03 CRAFTMADE INTERNATIONAL INC DE X 04/22/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 04/29/03 CREE INC NC X 04/29/03 CRITICAL PATH INC CA X X 04/29/03 CROMPTON CORP DE X X 04/29/03 CRYSTAL DECISIONS INC DE X X 04/28/03 CSB BANCORP INC /OH OH X 04/24/03 CSFB MORT SEC CORP MORT BACKED PASS T DE X X 04/25/03 CSFB MORT SEC CORP MORT BACKED PASS T DE X X 04/25/03 CSFB MORTGAGE BACK PASS THR CER SER 2 DE X X 04/25/03 CSFB MORTGAGE SEC CORP HOME EQ MORT P DE X X 04/25/03 CSG SYSTEMS INTERNATIONAL INC DE X X 04/29/03 CUMBERLAND BANCORP INC TN X 04/29/03 CURATIVE HEALTH SERVICES INC MN X X 04/29/03 CWMBS INC DE X X 04/29/03 CWMBS INC DE X X 04/29/03 CWMBS INC DE X X 04/29/03 CWMBS INC DE X X 04/29/03 CYBERNET INTERNET SERVICES INTERNATIO DE X 04/29/03 CYBEROPTICS CORP MN X X 04/29/03 DAISYTEK INTERNATIONAL CORPORATION /D DE X X 04/29/03 DALEEN TECHNOLOGIES INC DE X X 04/29/03 DARDEN RESTAURANTS INC FL X X 04/29/03 DEALER AUTO RECEIVABLES CO LLC DE X X 04/15/03 DENTSPLY INTERNATIONAL INC /DE/ DE X X 04/23/03 DEUTSCHE RECREATIONAL ASSET FUNDING C NV X X 03/31/03 DIAL CORP /NEW/ DE X X 04/28/03 DIGITAL DATA NETWORKS INC WA X 04/22/03 DISTRIBUTION FINANCIAL SERVICES MARIN NY X X 03/31/03 DISTRIBUTION FINANCIAL SERVICES RV MA NV X X 03/31/03 DISTRIBUTION FINANCIAL SERVICES RV TR NY X X 03/31/03 DISTRIBUTION FINANCIAL SERVICES RV TR NY X X 03/31/03 DST SYSTEMS INC DE X X 04/29/03 DUCOMMUN INC /DE/ DE X X 04/29/03 DUPONT E I DE NEMOURS & CO DE X 03/31/03 DURATEK INC DE X X 04/29/03 DYAX CORP DE X X 04/29/03 DYNEGY INC /IL/ IL X X 04/29/03 E LOAN INC DE X X 04/24/03 EARTHNETMEDIA INC NV X 04/28/03 EATERIES INC OK X 04/29/03 EDGAR ONLINE INC DE X X 04/29/03 EDGAR ONLINE INC DE X X 04/29/03 EDUCATION MANAGEMENT CORPORATION X 04/28/03 EDUCATION MANAGEMENT CORPORATION X X 04/29/03 EL PASO ELECTRIC CO /TX/ TX X X 04/29/03 EMBREX INC /NC/ NC X 04/29/03 ENCORE MEDICAL CORP DE X 04/28/03 ENCORE WIRE CORP /DE/ DE X X 04/29/03 ENDOCARE INC DE X X 04/14/03 ENGELHARD CORP DE X X 03/31/03 ENTERPRISE BANCORP INC /MA/ MA X X 04/29/03 EQUITY MARKETING INC DE X X 04/24/03 EQUITY OFFICE PROPERTIES TRUST MD X X 04/28/03 EQUITY ONE ABS INC EQUITY ONE MORT P DE X 04/25/03 ESCALADE INC IN X X 04/14/03 EXACT SCIENCES CORP DE X X X 04/28/03 EXTEN INDUSTRIES INC DE X X 04/14/03 FINANCIAL ASSET SECURITIES CORP DE X X 04/29/03 FINISHMASTER INC IN X X 04/23/03 FIRST CITIZENS BANCSHARES INC /DE/ DE X X 03/31/03 FIRST COMMUNITY BANCORP /CA/ CA X X 04/25/03 FIRST FEDERAL FINANCIAL CORPORATION O KY X 04/24/03 FIRST HORIZON ASSET SECURITIES INC DE X X 04/25/03 FIRST HORIZON PHARMACEUTICAL CORP DE X X 04/29/03 FIRST MIDWEST FINANCIAL INC DE X X 04/30/03 FIRST SECURITYFED FINANCIAL INC DE X X X 04/28/03 FIRST UNITED CORP/MD/ MD X X 04/29/03 FIRST VIRTUAL COMMUNICATIONS INC DE X X 04/29/03 FIRSTBANK CORP MI X X 04/29/03 FMC TECHNOLOGIES INC X X 04/29/03 FOOTHILL INDEPENDENT BANCORP DE X X 04/24/03 FRANKS NURSERY & CRAFTS INC MI X X 04/28/03 FREMONT GENERAL CORP NV X 04/29/03 FRIEDMANS INC DE X 04/24/03 FTD INC DE X X 04/29/03 FURNITURE BRANDS INTERNATIONAL INC DE X X 04/29/03 G&K SERVICES INC MN X X 04/29/03 GB&T BANCSHARES INC GA X X 04/22/03 GEN PROBE INC DE X X 04/29/03 GENERAL COMMUNICATION INC AK X 04/23/03 GENERAL MARITIME CORP/ X 04/23/03 GENESEE CORP NY X X 04/28/03 GEOCOM RESOURCES INC NV X 04/28/03 GEORGIA BANK FINANCIAL CORP /GA GA X X 04/24/03 GLENAYRE TECHNOLOGIES INC DE X X 04/28/03 GLENBOROUGH REALTY TRUST INC MD X X 04/29/03 GMAC EDUCATION LOAN FUNDING TRUST I DE X X 04/15/03 GOLDEN TELECOM INC DE X X 04/28/03 GS MORTGAGE SEC CORP MORT PASS THR CE DE X X 01/15/03 AMEND GS MORTGAGE SEC CORP MORT PASS THR CE DE X X 04/25/03 GS MORTGAGE SEC CORP MORT PASS THR CE DE X X 04/25/03 GUNDLE SLT ENVIRONMENTAL INC DE X X 04/23/03 AMEND HAGGAR CORP NV X X 04/29/03 HALL KINION & ASSOCIATES INC DE X X 04/29/03 HALLIBURTON CO DE X 04/28/03 HANMI FINANCIAL CORP DE X X 04/17/03 HARD ROCK HOTEL INC NV X X 04/22/03 HAWK CORP DE X X 04/28/03 HAWTHORNE FINANCIAL CORP CA X X 04/24/03 HEALTHSTREAM INC TN X 04/28/03 HELMERICH & PAYNE INC DE X X 04/29/03 HENLEY LIMITED PARTNERSHIP DE X X 04/28/03 HF FINANCIAL CORP DE X X X 04/28/03 HICKORY TECH CORP MN X X 04/28/03 HMN FINANCIAL INC DE X X 04/29/03 HOUSEHOLD AUTO RECEIVABLES CORP SERIE NV X 04/17/03 HOUSEHOLD AUTOMOTIVE TRUST 2001-1 DE X 04/17/03 HOUSEHOLD AUTOMOTIVE TRUST 2001-3 X 04/17/03 HOUSEHOLD AUTOMOTIVE TRUST 2002-1 X 04/17/03 HOUSEHOLD AUTOMOTIVE TRUST IV SERIES DE X 04/17/03 HOUSEHOLD AUTOMOTIVE TRUST VI SERIES NV X 04/17/02 HUMAN PHEROMONE SCIENCES INC CA X X 04/14/03 I FLOW CORP /DE/ DE X X 04/29/03 ICT TECHNOLOGIES INC X 04/21/03 ILEX ONCOLOGY INC DE X X 04/29/03 INDYMAC MBS INC X X 04/29/03 INDYMAC MBS INC X X 04/29/03 INFOSPACE INC DE X X 04/26/03 INGRAM MICRO INC DE X X 04/29/03 INNOTRAC CORP GA X X 04/29/03 INSITE VISION INC DE X X 04/29/03 INSURANCE AUTO AUCTIONS INC /CA IL X X 04/24/03 INTERACTIVE DATA CORP/MA/ DE X X 04/29/03 INTERFERON SCIENCES INC DE X 04/23/03 INTERNAP NETWORK SERVICES CORP DE X X 04/29/03 INTERNATIONAL LEASE FINANCE CORP CA X 04/24/03 INVESTMENT PROPERTIES ASSOCIATES NY X X 04/28/03 ITIS INC DE X X 04/24/03 JANUS CAPITAL GROUP INC DE X X 04/29/03 JDS UNIPHASE CORP /CA/ DE X X 04/29/03 JEFFERSON PILOT CORP NC X X 04/28/03 JEFFERSONVILLE BANCORP NY X X 04/29/03 JLG INDUSTRIES INC PA X 04/29/03 JLG INDUSTRIES INC PA X 04/29/03 JLG INDUSTRIES INC PA X 04/29/03 JNI CORP DE X X 04/29/03 JOHNSON & JOHNSON NJ X 04/29/03 JONES APPAREL GROUP INC PA X X 04/29/03 KAYDON CORP DE X X 04/29/03 KEY TRONIC CORP WA X X 04/29/03 KEYCORP STUDENT LOAN TRUST 2000-B DE X X 04/25/03 KILROY REALTY CORP MD X 04/28/03 KIMBALL INTERNATIONAL INC IN X 04/29/03 KIMCO REALTY CORP MD X 04/28/03 KING PHARMACEUTICALS INC TN X X 04/25/03 KV PHARMACEUTICAL CO /DE/ DE X X 04/29/03 KYPHON INC DE X X 04/29/03 LAKELAND INDUSTRIES INC DE X 04/29/03 LANCER CORP /TX/ TX X X 04/29/03 LARGE SCALE BIOLOGY CORP DE X X 04/22/03 LAS VEGAS SANDS INC NV X 03/31/03 LEHMAN BROTHERS HOLDINGS INC DE X 04/29/03 LIFEPOINT HOSPITALS INC DE X X 04/28/03 LIGHTBRIDGE INC DE X X 04/24/03 LIQUIDIX INC FL X X X 04/15/03 MAN SANG HOLDINGS INC NV X X 04/22/03 MANUFACTURED HOME COMMUNITIES INC MD X X 04/28/03 MARIMBA INC DE X X 04/29/03 MARTIN INDUSTRIES INC /DE/ DE X X 04/15/03 MARTIN MARIETTA MATERIALS INC NC X X 04/29/03 MAXIM INTEGRATED PRODUCTS INC DE X X 04/29/03 MAXYGEN INC DE X X 04/29/03 MCDONALDS CORP DE X 04/28/03 MCGRAW-HILL COMPANIES INC NY X 04/29/03 MCKESSON CORP DE X X 04/29/03 MEDSOURCE TECHNOLOGIES INC X 04/29/03 MEMBERWORKS INC DE X X 04/29/03 MERCATOR SOFTWARE INC DE X 04/29/03 MEREDITH CORP IA X 04/29/03 MEREDITH CORP IA X 04/29/03 MERRILL LYNCH & CO INC DE X X 04/29/03 MFA MORTGAGE INVESTMENTS MD X 04/23/03 MICRON ENVIRO SYSTEMS INC NV X 04/29/03 MILLENNIUM CELL INC DE X X 04/24/03 MILLENNIUM CHEMICALS INC DE X X 04/29/03 AMEND MINN DAK FARMERS COOPERATIVE ND X X 04/22/03 MISSISSIPPI POWER CO MS X X 04/24/03 MITCHAM INDUSTRIES INC TX X X 04/22/03 MK GOLD CO DE X X 04/23/03 MOD PAC CORP NY X X 04/23/03 MOOG INC NY X X 04/29/03 MOORE CORPORATION LTD X X 04/29/03 MORTGAGE ASSET SECURITIZATION TRANSAC DE X 04/29/03 MPS GROUP INC FL X X 04/29/03 MSC SOFTWARE CORP DE X X 04/28/03 MTS INC CA X 04/29/03 MULTIMEDIA GAMES INC TX X 04/29/03 NARA BANCORP INC DE X X 04/25/03 NATIONAL HEALTHCARE CORP DE X 04/29/03 NATIONAL PRESTO INDUSTRIES INC WI X X 04/25/03 NATIONWIDE FINANCIAL SERVICES INC/ DE X X X 04/29/03 NAVIGANT INTERNATIONAL INC DE X X 04/29/03 NBC CAPITAL CORP MS X 04/22/03 NEOFORMA INC DE X X 04/29/03 NEOSE TECHNOLOGIES INC DE X X 04/29/03 NEOSE TECHNOLOGIES INC DE X X 04/29/03 NEOWARE SYSTEMS INC DE X X X 04/29/03 NESCO INDUSTRIES INC NV X 04/28/03 NETOPIA INC DE X X 04/29/03 NEW COMMERCE BANCORP SC X X 04/29/03 NEW YORK COMMUNITY BANCORP INC DE X X 04/29/03 NEWELL RUBBERMAID INC DE X X 04/29/03 NII HOLDINGS INC DE X X X 04/29/03 NISOURCE INC/DE DE X X 04/29/03 NORTH VALLEY BANCORP CA X X 04/28/03 NORTHEAST ENERGY LP DE X 03/31/03 NORTHROP GRUMMAN CORP /DE/ DE X 04/29/03 NOVEN PHARMACEUTICALS INC DE X X 04/25/03 NYFIX INC NY X X 04/29/03 OCTEL CORP DE X X 04/28/03 OHANA ENTERPRISES DE X X X 04/29/03 AMEND OIL STATES INTERNATIONAL INC DE X X 04/28/03 OM GROUP INC DE X 04/29/03 OMNICOM GROUP INC NY X X 04/29/03 ONYX ACCEPTANCE OWNER TRUST 2003-A DE X 03/31/03 ONYX SOFTWARE CORP/WA WA X X 04/29/03 OPENWAVE SYSTEMS INC DE X X 04/29/03 OPINION RESEARCH CORP DE X X 04/29/03 ORTHOLOGIC CORP DE X X 04/29/03 OSTEOTECH INC DE X X 04/29/03 OTTER TAIL CORP MN X 04/28/03 OWENS ILLINOIS INC /DE/ DE X 04/23/03 OXFORD INDUSTRIES INC GA X X 04/28/03 PACEL CORP VA X X 04/14/03 PACER TECHNOLOGY CA X X 04/28/03 PAIN THERAPEUTICS INC DE X X 04/24/03 PAMRAPO BANCORP INC DE X X 04/29/03 PARADIGM MEDICAL INDUSTRIES INC DE X 04/15/03 PATRICK INDUSTRIES INC IN X X 04/24/03 PC TEL INC DE X X 04/29/03 PEGASYSTEMS INC MA X X 04/28/03 PEOPLES COMMUNITY BANCORP INC /MD/ MD X X 04/24/03 PEOPLES ENERGY CORP IL X X 04/29/03 PEP BOYS MANNY MOE & JACK PA X X 04/30/03 PEREGRINE SYSTEMS INC DE X 04/29/03 PERFORMANCE FOOD GROUP CO TN X 04/29/03 PHARSIGHT CORP CA X X 04/29/03 PHELPS DODGE CORP NY X 04/29/03 PINNACLE BANCSHARES INC AL X 04/25/03 PIONEER NATURAL RESOURCES CO DE X X 04/29/03 PLAYTEX PRODUCTS INC DE X X 04/28/03 POINT GROUP HOLDINGS INCORP NV X X 02/17/03 AMEND POPE RESOURCES LTD PARTNERSHIP DE X X 12/31/02 PORTAL SOFTWARE INC DE X 12/13/02 PPL CORP PA X X 04/29/03 PRACTICEWORKS INC DE X X 04/23/03 PREMCOR INC DE X X 04/29/03 PROQUEST CO DE X X 04/22/03 PROTEIN DESIGN LABS INC/DE DE X X 04/29/03 PROVANT INC DE X X 04/14/03 PROVIDENT FINANCIAL SERVICES INC DE X X 04/29/03 PTEK HOLDINGS INC GA X X 04/29/03 PULASKI FINANCIAL CORP DE X X 04/25/03 PXRE GROUP LTD X 04/23/03 PXRE GROUP LTD X 04/23/03 QLOGIC CORP DE X X 04/29/03 QNB CORP PA X 04/18/03 RACING CHAMPIONS ERTL CORP DE X X 04/29/03 RALCORP HOLDINGS INC /MO MO X X 04/29/03 READ RITE CORP /DE/ DE X X 04/29/03 REALTY PARKING PROPERTIES LP DE X 04/15/03 RELIANT RESOURCES INC DE X X 04/28/03 RENAL CARE GROUP INC DE X X 04/29/03 RENT A CENTER INC DE DE X X 04/28/03 RENT A CENTER INC DE DE X X 04/22/03 REPUBLIC SERVICES INC DE X X 04/29/03 RIGHT MANAGEMENT CONSULTANTS INC PA X 04/28/03 RITA MEDICAL SYSTEMS INC DE X X 04/29/03 ROHN INDUSTRIES INC DE X X 04/25/03 ROUSE COMPANY MD X X 04/25/03 SAGA COMMUNICATIONS INC DE X X 04/29/03 SAKS INC TN X X 04/15/03 SALISBURY BANCORP INC CT X 04/30/03 SANFILIPPO JOHN B & SON INC DE X 04/23/03 SANGAMO BIOSCIENCES INC DE X X 04/29/03 SCANSOURCE INC SC X X 04/29/03 SCIENTIFIC LEARNING CORP DE X X 04/24/03 SECURITY FEDERAL CORPORATION SC X X 04/25/03 SELECT MEDICAL CORP DE X X 04/28/03 SEQUENOM INC DE X X 04/29/03 SI INTERNATIONAL INC X X 04/29/03 SI INTERNATIONAL INC X X 04/28/03 SIERRA PACIFIC RESOURCES /NV/ NV X 04/28/03 SIGNATURE EYEWEAR INC CA X X 04/21/03 SIMPLETECH INC CA X X 04/29/03 SKIBO FINANCIAL CORP X X 04/29/03 SM&A CA X X 04/28/03 SMITHWAY MOTOR XPRESS CORP NV X X 04/25/03 SOHU COM INC DE X X 04/29/03 SOMERA COMMUNICATIONS INC DE X X 04/29/03 SONIC AUTOMOTIVE INC DE X 04/29/03 SOUTHERN CO DE X 04/17/03 SOUTHERN COMMUNITY FINANCIAL CORP NC X X 04/24/03 SOUTHERN ENERGY HOMES INC DE X X 04/28/03 SOUTHWEST GAS CORP CA X X 04/29/03 SOUTHWESTERN ENERGY CO AR X X 04/25/03 SOUTHWESTERN ENERGY CO AR X X 04/29/03 SPARTA INC /DE DE X X 04/22/03 SPHERION CORP DE X 04/29/03 SRI SURGICAL EXPRESS INC FL X 04/28/03 ST JOSEPH CAPITAL CORP DE X X 04/28/03 ST JUDE MEDICAL INC MN X 04/16/03 ST MARY LAND & EXPLORATION CO DE X X 04/30/03 STANLEY WORKS CT X X 04/29/03 STAR BUFFET INC DE X X 04/29/03 STARWOOD HOTELS & RESORTS MD X X 04/29/03 STERLING FINANCIAL CORP /PA/ PA X X 04/29/03 STEWART INFORMATION SERVICES CORP DE X X 04/25/03 STORAGE ALLIANCE INC NV X 04/28/03 STRATEX NETWORKS INC DE X X 04/29/03 STRUCTURED ASSET MORT INV INC MORT P DE X 04/21/03 STRUCTURED ASSET MORT INV INC MORT PS DE X 04/21/03 STRUCTURED ASSET MORTGAGE INVEST MORT X X 04/21/03 STRUCTURED ASSET SEC CORP MORT PASS T DE X X 04/25/03 STRUCTURED ASSET SEC CORP MORT PASS T DE X X 04/25/03 STRUCTURED ASSET SEC CORP MORT PS THR DE X 04/01/03 STRUCTURED ASSET SEC CORP MORTGAGE PA DE X X 04/25/03 STRUCTURED ASSET SECURITIES CORP DE X 04/29/03 STRUCTURED ASSET SECURITIES CORP MORT DE X X 04/25/03 SUMMIT PROPERTIES INC MD X X 04/29/03 SUMMIT PROPERTIES PARTNERSHIP L P DE X X 04/29/03 SUNLAND ENTERTAINMENT CO INC CA X X 04/10/03 SURFORAMA COM INC NV X 04/25/03 SWITCHBOARD INC DE X 04/29/03 SYBRON DENTAL SPECIALTIES INC DE X X 04/29/03 SYKES ENTERPRISES INC FL X X 04/28/03 SYMS CORP NJ X X 04/24/03 SYNTROLEUM CORP DE X X 04/29/03 TALK AMERICA HOLDINGS INC DE X X 04/29/03 TASTY BAKING CO PA X X 04/29/03 TELETECH HOLDINGS INC DE X 04/29/03 TESSCO TECHNOLOGIES INC DE X X 04/07/03 TIME WARNER TELECOM INC DE X X 04/28/03 TIMKEN CO OH X X 04/28/03 TOR MINERALS INTERNATIONAL INC DE X X 04/28/03 TOUCH AMERICA HOLDINGS INC DE X X 04/28/03 TRANSPRO INC DE X X 04/28/03 TRUSTCO BANK CORP N Y NY X 04/29/03 TWEETER HOME ENTERTAINMENT GROUP INC DE X X 04/24/03 UNITED AUTO GROUP INC DE X X 04/29/03 UNITED DEFENSE INDUSTRIES INC DE X 04/24/03 UNITED DOMINION REALTY TRUST INC VA X 04/28/03 UNITED FINANCIAL INC NC X 04/28/03 UNITED STATES STEEL CORP DE X X 04/29/03 UNITED SURGICAL PARTNERS INTERNATIONA DE X 04/28/03 UNITEDGLOBALCOM INC DE X X 04/29/03 UNIVERSAL ELECTRONICS INC DE X X 04/29/03 UNIVEST CORP OF PENNSYLVANIA PA X 04/23/03 UNOVA INC DE X X 04/15/03 UNOVA INC DE X X 04/25/03 URSTADT BIDDLE PROPERTIES INC MD X 04/30/03 US BANCORP \DE\ DE X X 04/28/03 US LEC CORP DE X 04/29/03 VALASSIS COMMUNICATIONS INC DE X 02/13/03 AMEND VESTA INSURANCE GROUP INC DE X X 04/28/03 VICOR CORP DE X X 04/29/03 VIGNETTE CORP DE X X 04/23/03 VISTA MEDICAL TECHNOLOGIES INC DE X X 04/29/03 VISTACARE INC DE X X 04/28/03 VIXEL CORP DE X 03/30/03 AMEND VODAVI TECHNOLOGY INC DE X X 04/28/03 VSE CORP DE X X 03/31/03 VULCAN MATERIALS CO NJ X 04/28/03 WAL MART STORES INC DE X X 04/22/03 WARWICK VALLEY TELEPHONE CO NY X X 04/29/03 WASHINGTON MUTUAL MORTGAGE SECURITIES DE X 04/28/03 WASTE CONNECTIONS INC/DE DE X 04/28/03 WASTE MANAGEMENT INC DE X X 04/29/03 WEST BANCORPORATION INC IA X 04/28/03 WESTBOROUGH FINANCIAL SERVICES INC MA X X 04/29/03 WESTWOOD ONE INC /DE/ DE X 03/31/03 WHITEMARK HOMES INC CO X X 04/25/03 WILLIAMS INDUSTRIES INC VA X X 04/28/03 WILSON GREATBATCH TECHNOLOGIES INC DE X 04/28/03 AMEND WISCONSIN ENERGY CORP WI X X 04/29/03 WORLDCOM INC GA X X 04/28/03 XCEL ENERGY INC MN X X 04/29/03 XETEL CORP DE X X 04/14/03 ZOOM TECHNOLOGIES INC DE X 03/31/03