SEC NEWS DIGEST Issue 2003-245 December 29, 2003 ENFORCEMENT PROCEEDINGS IN THE MATTER OF PAUL SHEEHAN dba PAUL J. SHEEHAN & ASSOCIATES On December 29, the Commission issued an Order Instituting Administrative Proceeding Pursuant To Section 203(f) Of The Investment Advisers Act Of 1940 (Order) against Paul Joseph Sheehan dba Paul J. Sheehan & Associates (Sheehan). The Division of Enforcement alleges that (1) Sheehan, a resident of West Hollywood, California, did business as Paul J. Sheehan & Associates and was registered with the Commission from 1989 through 2003; (2) on Oct. 14, 2003, a judgment was entered against Sheehan, pursuant to his consent, permanently enjoining him from future violations of Section 10(b) of the Securities Exchange Act of 1934 and Rule 10b-5 thereunder, and Sections 206(1), 206(2) and 207 of the Investment Advisers Act of 1940 (Advisers Act); and (3) the Commission's complaint in that civil action alleged that, in his capacity as an investment adviser, and in connection with the purchase and sale of securities, Sheehan engaged in a fraudulent cherry-picking scheme whereby he improperly allocated profitable trades to his personal accounts at the expense of his client's accounts, falsely stated that he would give absolute priority to client accounts, and otherwise engaged in conduct which operated as a fraud and deceit upon his clients. A hearing will be scheduled before an administrative law judge to determine whether the allegations contained in the Order are true, to provide Sheehan with an opportunity to dispute these allegations, and to determine what, if any, remedial action is appropriate in the public interest against Sheehan pursuant to Section 203(f) of the Advisers Act. The Commission directed that an administrative law judge shall issue an initial decision in this matter within 210 days from the date of service of the Order. (Rel. IA-2207; File No. 3-11365) COMMISSION DENIES APPLICATIONS OF ENRON CORPORATION FOR EXEMPTION FROM THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 The Commission has denied the applications of Enron Corporation for exemption from the provisions of the Public Utility Holding Company Act of 1935 (Act). The Commission found that, based on the record before it, Enron failed to establish that it meets the statutory requirements for an exemption pursuant to Sections 3(a)(1), 3(a)(3), or 3(a)(5) of the Act. In its first application, filed April 12, 2000, Enron requested an exemption pursuant to Sections 3(a)(3) and 3(a)(5) of the Act. The Commission determined that Enron failed to establish that it is only incidentally a public utility holding company and that it does not derive a material part of its income from its public utility subsidiary, Portland General Electric Company. In its second application, filed on Feb. 28, 2002, and amended on May 31, 2002, Enron sought an exemption pursuant to Section 3(a)(1) of the Act. The Commission concluded that Enron failed to show that Portland General is predominantly intrastate in character and that it carries on business substantially in a single state. The Commission noted that, on the facts presented, "granting Enron an exemption, even employing the most flexible approach, would risk robbing the statute of its meaning." (Rel. 35-27782; File No. 3-10909) SELF- REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the American Stock Exchange relating to a six-month extension of the exchange's pilot program for automatic execution of orders for exchange traded funds (SR-Amex-2003-107) 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 December 29. (Rel. 34-48964) A proposed rule change filed by the Pacific Exchange (SR-PCX-2003-68) to amend the Trade-Related Charges portion of its Schedule of Fees and Charges 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 December 29. (Rel. 34-48976) A proposed rule change filed by the Philadelphia Stock Exchange to revise its schedule of dues, fees and charges to provide a rebate for certain trades executed pursuant to a dividend spread strategy (SR-Phlx- 2003-80) has become effective under Section 19(b)(3)(A)(ii) of the Securities Exchange Act of 1934. Publication of the proposal is expected in the Federal Register during the week of December 29. (Rel. 34-48983) A proposed rule change (SR-CHX-2003-37) filed by the Chicago Stock Exchange relating to ITS trade-throughs 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 December 29. (Rel. 34-48985) A proposed rule change (SR-Amex-2003-102), and Amendment No. 1 thereto, filed by the American Stock Exchange to extend on a six-month pilot basis the Exchange's odd-lot execution procedures applicable to trading in Nasdaq securities has become immediately 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 December 29. (Rel. 34-48995) PROPOSED RULE CHANGES The American Stock Exchange filed a proposed rule change (SR-Amex-2003- 44) relating to percentages used to allocate executed options contracts between the specialist and registered options traders. Publication of the proposal is expected in the Federal Register during the week of December 29. (Rel. 34-48975) The Chicago Stock Exchange filed a proposed rule change (SR-CHX-2003- 17), and Amendment No. 1 thereto, relating to automatic quotations. Publication of the proposal is expected in the Federal Register during the week of December 29. (Rel. 34-48982) APPROVAL OF PROPOSED RULE CHANGES The Commission approved a proposed rule change (SR-NASD-2003-44), and Amendment Nos. 1, 2, and 3 thereto, submitted by the National Association of Securities Dealers to modify the existing pilot program relating to the compliance periods for the bid price test of the Nasdaq maintenance listing standards. The Commission also is publishing notice of Amendment No. 3. (Rel. 34-48991) The Commission approved a proposed rule change (SR-CBOE-2003-25), and Amendment Nos. 1, 2, and 3, submitted by the Chicago Board Options Exchange to allow the appropriate Market Performance Committee to establish bid-ask differentials that are no more than $0.50 wide for options where the bid price is less than $2 when the primary market for the underlying security: (1) reports a trade outside of its disseminated quote, including any Liquidity Quote; or (2) disseminates an inverted quote. Publication of the proposal is expected in the Federal Register during the week of December 29. (Rel. 34-48990) DELISTINGS GRANTED An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of Bionova Holding Corporation, effective at the opening of business on December 26. (Rel. 34-48992) An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of Environmental Elements Corporation, effective at the opening of business on December 26. (Rel. 34-48993) An order has been issued granting the application of the American Stock Exchange to strike from listing and registration the Common Stock, $.01 par value, of US Liquids, Inc., effective at the opening of business on December 26. (Rel. 34-48994) 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-1 QUANTA CAPITAL HOLDINGS LTD, 0 ($637,916,083.25) Equity, (File 333-111535 - Dec. 24) (BR. ) S-3 US LEC CORP, 704-319-1000 - 2,500,000 ($17,900,000.00) Equity, (File 333-111536 - Dec. 24) (BR. 37) S-8 MTC TECHNOLOGIES INC, 150,000 ($4,666,500.00) Equity, (File 333-111537 - Dec. 24) (BR. 03) S-3 NTN COMMUNICATIONS INC, 5966 LA PLACE CT, STE 100, CARLSBAD, CA, 92008, 6194387400 - 1,610,914 ($5,912,054.00) Equity, (File 333-111538 - Dec. 24) (BR. 37) S-3 AMERICAN ACCESS TECHNOLOGIES INC, 6670 SPRING LAKE ROAD, -, KEYSTONE HEIGHTS, FL, 32656, 3524736673 - 580,803 ($604,035.00) Equity, (File 333-111540 - Dec. 24) (BR. 03) S-8 COMPASS MINERALS INTERNATIONAL INC, 8300 COLLEGE BOULEVARD, OVERLAND PARK, KS, 66210, 9133449200 - 0 ($11,501,481.93) Equity, (File 333-111541 - Dec. 24) (BR. 04) S-8 INTERNAP NETWORK SERVICES CORP, 601 UNION STREET SUITE 1000, SEATTLE, WA, 98101, 2064418800 - 0 ($49,680,000.00) Equity, (File 333-111543 - Dec. 24) (BR. 03) S-8 VARIFLEX INC, 5152 NORTH COMMERCE AVE, MOORPARK, CA, 93021, 8055230322 - 1,050,000 ($6,615,000.00) Equity, (File 333-111544 - Dec. 24) (BR. 05) S-8 TEMPUR PEDIC INTERNATIONAL INC, 1713 JAGGIE FOX WAY, LEXINGTON, KY, 40511, 859-514-4757 - 14,982,532 ($137,497,334.84) Equity, (File 333-111545 - Dec. 24) (BR. 06) S-3 AMERICAN HOME MORTGAGE INVESTMENT CORP, 0 ($500,000,000.00) Other, (File 333-111546 - Dec. 24) (BR. 08) S-3 RADISYS CORP, 5445 NE DAWSON CREEK DR, HILLSBORO, OR, 97124, 5036461800 - 100,000,000 ($100,000,000.00) Non-Convertible Debt, (File 333-111547 - Dec. 24) (BR. 03) S-8 TIBCO SOFTWARE INC, 3303 HILLVIEW AVENUE, PALO ALTO, CA, 94304, 6508461000 - 0 ($65,183,380.21) Equity, (File 333-111548 - Dec. 24) (BR. 03) S-8 K2 INC, 2051 PALOMAR AIRPORT ROAD, CARLSBAD, CA, 92009, 7604941044 - 0 ($5,152,447.05) Equity, (File 333-111549 - Dec. 24) (BR. 05) S-4 COTELLIGENT INC, 949-823-1600 - 0 ($1.00) Equity, (File 333-111550 - Dec. 24) (BR. 03) S-3 LINCOLN BENEFIT LIFE CO, P O BOX 80469, 2940 SOUTH 84TH ST, LINCOLN, NE, 68501, 4024794061 - 0 ($25,000,000.00) Other, (File 333-111553 - Dec. 24) (BR. 20) S-8 FIRST BANCORP OF INDIANA INC, C/O FIRST FEDERAL SAVINGS BANK, 2200 WEST FRANKLIN STREET, EVANSVILLE, IN, 47712, 8124233196 - 50,000 ($1,017,000.00) Equity, (File 333-111554 - Dec. 24) (BR. 07) S-8 ALCAN INC, 1188 SHERBROOKE ST WEST, MONTREAL QUEBEC CANA, A8, 00000, 5148488000 - 505,950 ($22,646,322.00) Other, (File 333-111555 - Dec. 24) (BR. 06) SB-2 AMERICAN RADIO EMPIRE INC, 1,600,000 ($720,000.00) Equity, (File 333-111556 - Dec. 24) (BR. ) S-8 S&T BANCORP INC, 43 SOUTH NINTH ST, P O BOX 190, INDIANA, PA, 15701, 7244651466 - 1,500,000 ($45,150,000.00) Equity, (File 333-111557 - Dec. 24) (BR. 07) S-1 WHEELING PITTSBURGH CORP /DE/, 1134 MARKET STREET, WHEELING, WV, 26003, 3042342460 - 0 ($25,578,716.00) Equity, (File 333-111558 - Dec. 24) (BR. 06) S-3 CRITICAL PATH INC, 320 FIRST STREET, SAN FRANCISCO, CA, 94105, 4158088800 - 14,000,000 ($21,000,000.00) Equity, (File 333-111559 - Dec. 24) (BR. 08) S-8 HUMBOLDT BANCORP, 2998 DOUGLAS BLVD., SUITE 330, ROSEVILLE, CA, 95661, 916.677.1133 - 250,000 ($4,313,750.00) Equity, (File 333-111560 - Dec. 24) (BR. 07) N-2 TOPIARY BENEFIT PLAN INVESTOR FUND LLC, 25 DE FOREST AVE., SUMMIT, NJ, 07901, 1,000 ($1,000,000.00) Other, (File 333-111561 - Dec. 24) (BR. ) S-4 INDEPENDENCE COMMUNITY BANK CORP, 195 MONTAGUE ST, BROOKLYN, NY, 11201, 7187225300 - 0 ($1,068,719,458.00) Equity, (File 333-111562 - Dec. 24) (BR. 07) S-3 APHTON CORP, PO BOX 1049, STE 51-507, WOODLAND, CA, 95776, 5306616077 - 100,000,000 ($100,000,000.00) Equity, (File 333-111563 - Dec. 24) (BR. 01) S-3 LIBERTY MEDIA CORP /DE/, 12300 LIBERTY BLVD., ENGLEWOOD, CO, 80112, 7208755400 - 0 ($146,813,358.80) Equity, (File 333-111564 - Dec. 24) (BR. 37) S-1 ICG COMMUNICATIONS INC /DE/, 161 INVERNESS DRIVE WEST, PO BOX 6742, ENGLEWOOD, CO, 80112, 3034145643 - 0 ($21,876,993.82) Equity, (File 333-111565 - Dec. 24) (BR. 37) S-4 KFORCE INC, 1001 EAST PALM AVENUE, SUITE, TAMPA, FL, 33605, 8135525000 - 0 ($61,676,100.00) Equity, (File 333-111566 - Dec. 24) (BR. 08) S-3 PHARMACEUTICAL RESOURCES INC, ONE RAM RIDGE RD, SPRING VALLEY, NY, 10977, 9144257100 - 2,253,200 ($200,000,000.00) Debt Convertible into Equity, (File 333-111567 - Dec. 24) (BR. 01) S-3 DORAL FINANCIAL CORP, 1451 FRANKLIN D ROOSEVELT AVENUE, SAN JUAN, PR, 00920-2717, 787-474-6700 - 0 ($361,560,000.00) Equity, (File 333-111568 - Dec. 24) (BR. 07) SB-2 NEPTUNE SOCIETY INC/FL, 100 N FIRST ST, STE 205, SBURBANK, CA, 91502, 8189539995 - 5,494,942 ($6,868,678.00) Equity, (File 333-111570 - Dec. 24) (BR. 08) SB-2 WORLDGATE COMMUNICATIONS INC, 3190 TREMONT AVENUE, TREVOSE, PA, 19053, 2153545437 - 0 ($3,482,850.00) Equity, (File 333-111571 - Dec. 24) (BR. 37) S-3 CORPORATE ASSET BACKED CORP, 2127132841 - 0 ($2,950,000,000.00) Other, (File 333-111572 - Dec. 24) (BR. 05) S-3 I FLOW CORP /DE/, 20202 WINDROW DRIVE, LAKE FOREST, CA, 92630, 9292062700 - 0 ($50,000,000.00) Equity, (File 333-111573 - Dec. 24) (BR. 36) S-3 FIRST REGIONAL BANCORP, 1801 CENTURY PARK EAST, LOS ANGELES, CA, 90067, 3105521776 - 0 ($15,000,000.00) Debt Convertible into Equity, (File 333-111574 - Dec. 24) (BR. 07) SB-2 ALLIANCE BANKSHARES CORP, 12735 SHOPS LANE, FAIRFAX, VA, 22033, 703-631-6411 - 0 ($20,987,500.00) Equity, (File 333-111575 - Dec. 24) (BR. 07) SB-2 CAL BAY INTERNATIONAL INC, 1582 PARKWAY LOOP SUITE G, TUSTIN, CA, 92780, 7142587070 - 20,000,000 ($600,000.00) Equity, (File 333-111576 - Dec. 24) (BR. 06) S-11 MAGUIRE PROPERTIES INC, 2136263300 - 0 ($172,500,000.00) Equity, (File 333-111577 - Dec. 24) (BR. 08) 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. Item 10. Amendments to the Registrant's Code of Ethics, or Waiver of a Provision of the Code of Ethics. Item 11. Temporary Suspension of Trading Under Registrant's Employee Benefit Plans. Item 12. Results of Operations and Financial Condition. 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 10 11 12 13 DATE COMMENT ------------------------------------------------------------------------------------------------ ABSC HOME EQUITY LOAN TRUST SERIES 20 NY X X 12/15/03 ABSC HOME EQUITY LOAN TRUST SERIES 20 NY X X 12/15/03 AMEND ADVANCED LUMITECH INC NV X X 12/22/03 AEI INCOME & GROWTH FUND 24 LLC DE X X 12/10/03 AEI INCOME & GROWTH FUND 25 LLC DE X X 12/09/03 AEI INCOME & GROWTH FUND 25 LLC DE X X 12/10/03 AEROSONIC CORP /DE/ DE X 12/17/03 AGWAY INC DE X X 06/30/03 AMCON DISTRIBUTING CO DE X X 12/23/03 AMERALIA INC UT X X 11/30/03 AMERICAN AXLE & MANUFACTURING HOLDING DE X X 12/23/03 AMERICAN BUILDING CONTROL INC DE X X 12/19/03 AMERICAN BUSINESS FINANCIAL SERVICES DE X X 12/22/03 AMERICAN HOME MORTGAGE INVESTMENT COR MD X X 12/24/03 AMERICAN VANGUARD CORP DE X X 12/23/03 ANALEX CORP NY X X X 12/09/03 ANIKA THERAPEUTICS INC MA X X 12/22/03 ASSET BACKED SEC CORP HOME EQU LOAN T DE X X 12/15/03 ATCHISON CASTING CORP KS X X X 12/24/03 BANC OF AMERICA COMM MORT PASS THR CE DE X X 12/24/03 BANC OF AMERICA FUNDING CORP MORT PAS DE X X 12/20/03 BANK OF AMERICA MORT SEC INC MORT PAS DE X X 12/20/03 BEHRINGER HARVARD REIT I INC MD X 12/24/03 AMEND BIOTRANSPLANT INC DE X X 12/16/03 BOEING CAPITAL CORP DE X 12/24/03 BON TON STORES INC PA X 10/24/03 AMEND BRANDYWINE REALTY TRUST MD X 12/24/03 BRIAZZ INC WA X X 12/17/03 CAPITAL SENIOR LIVING CORP DE X 12/24/03 CARDIMA INC DE X X 12/24/03 CARRIER ACCESS CORP DE X 11/25/03 AMEND CENTRAL FEDERAL CORP DE X X 12/24/03 CERNER CORP /MO/ DE X X 12/23/03 CFS BANCORP INC DE X X 12/18/03 CHARLOTTE RUSSE HOLDING INC X X 12/23/03 CHASE FUNDING INC NY X X 12/09/03 CHESAPEAKE ENERGY CORP OK X 12/24/03 COGENTRIX ENERGY INC NC X X 12/23/03 COMBANC INC DE X 12/19/03 COMDISCO HOLDING CO INC DE X 12/23/03 COMPUSONICS VIDEO CORP CO X 12/24/03 CONNETICS CORP DE X X 12/22/03 CONNS INC DE X X 12/24/03 CORNERSTONE PROPANE PARTNERS LP DE X 12/12/03 COVALENT GROUP INC NV X X 12/18/03 CREDIT SUISSE FIRST BOSTON MORTGAGE S DE X 12/24/03 CRESTED CORP CO X 12/18/03 CRITICAL PATH INC CA X X 12/24/03 CYBERNET INTERNET SERVICES INTERNATIO DE X 12/22/03 DATATEC SYSTEMS INC DE X X 12/24/03 DELIVERY NOW CORP DE X X X X 12/24/03 DIAMOND INTERNATIONAL GROUP INC/NY/ NJ X X X 11/07/03 AMEND DURO ENZYME PRODUCTS INC X X 12/22/03 DVI INC DE X X 12/24/03 DYNACQ HEALTHCARE INC DE X X X 12/17/03 DYNAMICS RESEARCH CORP MA X 12/23/03 EAGLE FOOD CENTERS INC DE X 12/22/03 ELIZABETH ARDEN INC FL X X 12/24/03 EXPRESS SCRIPTS INC DE X X 12/22/03 FACTORY 2 U STORES INC DE X X X 12/22/03 FAIRCHILD CORP DE X 12/24/03 FAR EAST ENERGY CORP X X 12/24/03 AMEND FAR EAST ENERGY CORP X X 12/24/03 AMEND FCCC INC CT X 12/23/03 FELLOWS ENERGY LTD NV X 12/23/03 FINDWHAT COM INC NV X X 12/24/03 FIRST SOUTHERN BANCSHARES INC/DE DE X X 12/23/03 FIRST SOUTHERN BANCSHARES INC/DE DE X X 12/24/03 FNB CORP/FL/ FL X 12/23/03 FOCUS ENHANCEMENTS INC DE X 12/19/03 GLOBIX CORP DE X 12/23/03 GOAMERICA INC DE X X 12/19/03 GOLFGEAR INTERNATIONAL INC NV X X 12/18/03 GREEN MOUNTAIN POWER CORP VT X X 12/22/03 GREENWICH CAPITAL ACCEPT INC HARBORVI DE X X 12/24/03 HARBORVIEW MORTGAGE LOAN TRUST 2003 1 DE X X 12/19/03 HARLEYSVILLE NATIONAL CORP PA X 12/24/03 HARRIS & HARRIS GROUP INC /NY/ NY X 12/24/03 HEALTHETECH INC X X 12/23/03 HOUSEHOLD AFFINITY CREDIT CARD MASTER DE X 12/22/03 HOUSEHOLD AUTO RECEIVABLES CORP ASSET NV X 12/22/03 HOUSEHOLD AUTO RECEIVABLES CORP SERIE NV X 12/22/03 HOUSEHOLD AUTOMOTIVE TRUST 2001-1 DE X 12/22/03 HOUSEHOLD AUTOMOTIVE TRUST 2001-3 X 12/22/03 HOUSEHOLD AUTOMOTIVE TRUST 2002-1 X 12/22/03 HOUSEHOLD AUTOMOTIVE TRUST 2003-1 NV X 12/22/03 HOUSEHOLD AUTOMOTIVE TRUST IV SERIES DE X 12/22/03 HOUSEHOLD AUTOMOTIVE TRUST SERIES 200 DE X 12/22/03 HOUSEHOLD AUTOMOTIVE TRUST V SERIES 2 DE X 12/22/03 HOUSEHOLD AUTOMOTIVE TRUST VI SERIES NV X 12/22/03 HOUSEHOLD CREDIT CARD MASTER NOTE TRU DE X 12/22/03 HYBRID FUELS INC A1 X 12/24/03 IMPAX LABORATORIES INC DE X 12/24/03 INDYMAC MBS INC X X 12/24/03 IONICS INC MA X X 12/23/03 ITEC ENVIRONMENTAL GROUP INC DE X X 12/22/03 LASALLE RE HOLDINGS LTD X X 11/20/03 LEE PHARMACEUTICALS CA X 12/23/03 LEHMAN ABS CORP PRUDENTIAL FINANCIAL DE X X 12/22/03 LIPID SCIENCES INC/ AZ X X 12/24/03 LL&E ROYALTY TRUST TX X X X 12/24/03 LOUD TECHNOLOGIES INC WA X X 12/10/03 MACDERMID INC CT X 12/24/03 MACQUARIE SECURITISATION LTD DE X X 12/22/03 MERCER INTERNATIONAL INC WA X X 12/23/03 METAWAVE COMMUNICATIONS CORP DE X X 11/30/03 MICRON ENVIRO SYSTEMS INC NV X 12/24/03 MID-STATE BANCSHARES CA X X 12/17/03 MILACRON INC DE X X 12/24/03 MORGAN STANLEY AUTO LOAN TRUST 2003-H DE X X 11/15/03 MORTGAGE ASSET SEC TRANSACTIONS INC M DE X X 12/15/03 AMEND MORTGAGE ASSET SECURITIZATION TRANSAC DE X 12/24/03 MORTGAGE PASS THROUGH CERTIFICATES SE DE X X 12/24/03 NETSOL TECHNOLOGIES INC NV X 12/23/03 NEW ENGLAND ACQUISITIONS INC FL X 12/16/03 NORTH ATLANTIC TRADING CO INC NY X X 12/23/03 NORTHGATE INNOVATIONS INC DE X X 12/09/03 NRG ENERGY INC DE X X 12/23/03 NSTAR/MA MA X 12/24/03 NUTEK INC NV X 12/24/03 O REILLY AUTOMOTIVE INC MO X 12/23/03 OM GROUP INC DE X 12/19/03 P COM INC DE X X 12/10/03 PARALLEL PETROLEUM CORP /DE/ DE X 12/23/03 PARK PLACE ENTERTAINMENT CORP DE X X 12/24/03 PDI INC DE X X 12/24/03 PETROLEUM DEVELOPMENT CORP NV X 12/23/03 POPE RESOURCES LTD PARTNERSHIP DE X X 12/23/03 PREMIER FINANCIAL BANCORP INC KY X 12/24/03 PRIMUS KNOWLEDGE SOLUTIONS INC WA X X 12/22/03 PROLOGIS MD X X 12/11/03 PROTECTION ONE INC DE X X 12/23/03 PROTEIN DESIGN LABS INC/DE DE X X 12/22/03 QUEST RESOURCE CORP NV X X 12/22/03 R F INDUSTRIES LTD NV X 10/31/03 RAMP CORP DE X 12/23/03 REGIONS AUTO RECEIVABLES TRUST 2003-1 X X 12/15/03 RENAISSANCE MORTGAGE ACCEPTANCE CORP DE X 12/24/03 ROUGE INDUSTRIES INC DE X X 12/22/03 ROUGE INDUSTRIES INC DE X X 12/22/03 SALON MEDIA GROUP INC DE X X 12/10/03 SAVIENT PHARMACEUTICALS INC DE X X 12/24/03 SHAW GROUP INC LA X X 04/06/02 SHIMODA RESOURCES HOLDINGS INC NV X 12/23/03 SIERRA PACIFIC RESOURCES /NV/ NV X X 12/23/03 SILVERADO FINANCIAL INC NV X 12/12/03 SIPEX CORP MA X X 12/23/03 SIRNA THERAPEUTICS INC CO X X 12/23/03 SOLUTIA INC DE X X X 12/19/03 SONICBLUE INC DE X X 10/31/03 SONICBLUE INC DE X X 11/30/03 SORRENTO NETWORKS CORP NJ X X 12/23/03 SPARTAN STORES INC MI X X 12/24/03 STATE BANCORP INC NY X X 12/23/03 STRUCTURED ASSET MORT INV INC MORT P DE X X 12/19/03 STRUCTURED ASSET MORT INV INC MORT PA DE X X 12/19/03 STRUCTURED ASSET MORT INV INC MORT PS DE X X 12/21/03 STRUCTURED ASSET MORTGAGE INVEST MORT X X 12/19/03 STRUCTURED ASSET MORTGAGE INVEST TRUS NY X X 12/19/03 STRUCTURED ASSET MORTGAGE INVESTMENTS DE X X 12/19/03 STRUCTURED ASSET SEC CORP MORT PASS T DE X 12/12/03 STRUCTURED PROD CORP TIERS R PRIN PRO DE X X 12/19/03 SUITE 101 COM INC DE X 12/24/03 SWEETHEART HOLDINGS INC \DE\ DE X 12/24/03 TELEFLEX INC DE X X 12/23/03 TENFOLD CORP /UT DE X X 12/22/03 TIBCO SOFTWARE INC DE X 12/23/03 TJX COMPANIES INC /DE/ DE X X 12/24/03 TODD SHIPYARDS CORP WA X X 12/19/03 TRAVELZOO INC DE X 12/23/03 TRENWICK AMERICA CORP DE X X 07/17/03 TRENWICK GROUP LTD X X 11/11/03 TRUDY CORP DE X X 12/23/03 UNITED STATES CELLULAR CORP DE X X 12/19/03 US ENERGY CORP WY X 12/18/03 USA BROADBAND INC DE X 12/10/03 VANGUARD AIRLINES INC \DE\ DE X X 11/30/03 VESTIN GROUP INC NV X X 12/24/03 VIKING SYSTEMS INC NV X X X X 12/22/03 VINEYARD NATIONAL BANCORP CA X X 12/23/03 WACHOVIA COMMERCIAL MORT SEC INC COM NC X X 12/15/03 WACHOVIA COMMERCIAL MORTGAGE SECURITI NC X 12/01/03 WATCHGUARD TECHNOLOGIES INC DE X X 12/23/03 WEBMD CORP /NEW/ DE X X X 12/22/03 WESTAR ENERGY INC /KS KS X X 12/23/03 WORLDWIDE WIRELESS NETWORKS INC NV X X 12/23/03 BIOPURE CORP DE X X 12/24/03 FARMER BROTHERS CO CA X 12/24/03