SEC NEWS DIGEST

Issue  2003-242                                             December 22, 2003

     
RULES AND RELATED MATTERS

     
REQUEST  FOR  COMMENTS  ON  MEASURES TO IMPROVE  DISCLOSURE  OF  MUTUAL  FUND
TRANSACTION COSTS

     On  December  18,  the Commission issued a release that requests  public
     comment  on a number of issues related to the disclosure of mutual  fund
     transaction costs.  Specifically, the Commission seeks public comment on
     whether  mutual  funds should be required to quantify  and  disclose  to
     investors   the   amount  of  transaction  costs  they  incur;   include
     transaction costs in their expense ratios and fee tables; provide  other
     measures  or additional disclosure that would indicate the  level  of  a
     fund's  transaction  costs;  or  some  combination  of  the  above.   In
     addition, the Commission requests comment on whether mutual funds should
     be  required  to record transaction costs or the portion of those  costs
     that  represent  soft dollar benefits as an expense in  their  financial
     statements.   The  release  also asks for comment  on  the  adequacy  of
     existing  requirement for board review of transaction costs.  (Rel.  33-
     8349; 34-48952; IC-26313; S7-29-03)
     

     
ENFORCEMENT PROCEEDINGS


     
PHILIP  GRATZ,  A  FORMER STOCKBROKER WHO VIOLATED A FEDERAL COURT  PERMANENT
INJUNCTION,  INDICTED  ON  MAIL  FRAUD, WIRE  FRAUD,  SECURITIES  FRAUD,  AND
CRIMINAL CONTEMPT CHARGES

     The  Commission, the U.S. Attorney for the Southern District of  Florida
     and  the  U.S. Postal Inspection Service, Miami Division, announced  the
     unsealing of a twenty-five count Indictment yesterday against Philip  R.
     Gratz, a former stockbroker who conducted business as Phoenix World Wide
     Enterprises,  Inc.  (Phoenix).  On December 16,  a  federal  grand  jury
     sitting  in  Miami, Florida, returned an Indictment charging Gratz  with
     nine  counts  of mail fraud, five counts of wire fraud, four  counts  of
     securities  fraud,  and seven counts of criminal contempt.  The  maximum
     penalty  for  mail,  wire, and securities fraud  charges  is  20  years'
     imprisonment as to each count; and there is no statutory maximum penalty
     for  criminal contempt.  Gratz was arrested at his residence in Marlton,
     New Jersey.

     As  background, on or about April 30, 1992, the U.S. District Court  for
     the  Southern  District of Florida in the case of SEC  v.  Delta  Rental
     Systems, Inc., et al., Case No. 91-2136-CIV-DAVIS (S.D. Fla.) entered  a
     Final  Judgment of Permanent Injunction and Other Relief (the  Permanent
     Injunction)  against Gratz, which prohibited him from committing  future
     violations  of,  among others, the antifraud provisions of  the  federal
     securities laws.  In violation of the Permanent Injunction, from  in  or
     around  November  1998, to in or around March 2003, Gratz,  while  doing
     business  as Phoenix, conducted a scheme to defraud in which  he  raised
     approximately $8.9 million from various investors located  in  different
     states  throughout  the  country, including investors  residing  in  the
     Southern District of Florida.

     On  March  20,  2003, the Commission filed an emergency  civil  contempt
     action  against  Gratz  in  the U.S. District  Court  for  the  Southern
     District  of  Florida  in order to put a halt to the  scheme.   In  that
     action,  the Commission charged Gratz with disobeying the provisions  in
     the Permanent Injunction that enjoined him from future violations of the
     anti-fraud  provisions of the federal securities  laws.   The  following
     day, the Court granted the SEC's request for emergency relief, entered a
     temporary  asset freeze, and appointed a Receiver to take over  Phoenix.
     On  May  20, 2003, with Gratz's consent, the Court entered an  order  on
     civil  contempt  sanctions, ordering Gratz to  disgorge  all  ill-gotten
     gains, imposing an asset freeze, and awarding attorney's fees.  On  Oct.
     22,  2003,  with Gratz's consent, the Court entered a Final Judgment  on
     Civil   Contempt,  ordering  Gratz  to  disgorge  $7,236,417,   together
     $60,303.48 as prejudgment interest, which amount represents the proceeds
     he received.

     The  Commission's filing of its emergency civil contempt action  against
     Gratz  in March 2003 was derived from the same activity that led to  the
     indictment.  The indictment charges that to carry out his scheme,  Gratz
     solicited  individuals to invest money with him in return for guaranteed
     annual  "interest"  payments ranging from 25% to 50%.   During  investor
     solicitations,  Gratz  falsely represented  to  investors,  among  other
     things, that he would invest all of their funds in the stock market.  In
     truth,  Gratz misappropriated over $3 million in investor funds for  his
     and  his family's personal use and benefit, including to purchase, among
     other  things, a luxury home, real estate properties, two Mercedes  Benz
     automobiles,   artwork,  jewelry  and  watches  and  home   furnishings.
     According to the indictment, Gratz induced investors to invest money  by
     making  false  statements  and omissions of material  facts  concerning,
     among  others, the use of investor funds, the profitability  of  Gratz's
     securities trading, and Gratz's prior criminal and disciplinary history.
     The criminal contempt counts charged in the indictment stem from Gratz's
     violation  of  the Permanent Injunction.  [SEC v. Delta Rental  Systems,
     Inc., et al., Case No. 91-2136-CIV-DAVIS (S.D. Fla.)] (LR-18516)

SEC  CHARGES  CANADIAN  IMPERIAL BANK OF COMMERCE AND THREE  EXECUTIVES  WITH
AIDING AND ABETTING ENRON'S ACCOUNTING FRAUD

     The  Commission today charged Canadian Imperial Bank of Commerce  (CIBC)
     and  three  of  its  executives with aiding and abetting  Enron  Corp.'s
     securities  fraud.  The Commission's complaint, filed in  U.S.  District
     Court  in Houston, alleges that CIBC and the three executives aided  and
     abetted Enron's manipulation of its reported financial results through a
     series  of  complex structured finance transactions  over  a  period  of
     several  years  preceding Enron's bankruptcy.  The  34  financings  were
     structured  as  "asset  sales" for accounting  and  financial  reporting
     purposes, allowing Enron to hide from investors and rating agencies  the
     true  extent  of  its borrowings.  Between June 1998 and  October  2001,
     Enron  used these disguised loans to increase reported earnings by  more
     than $1 billion, to increase reported operating cash flows by almost  $2
     billion,  and to avoid disclosure of more than $2.6 billion in  debt  on
     its  financial statements.  Enron's alternative, borrowing  money  using
     the  asset as collateral, would have given Enron access to cash to  meet
     its   operating  expenses,  but  carried  with  it  financial  reporting
     consequences -- increased debt, no positive effect on cash flow, and  no
     positive effect on earnings -- that would have had a detrimental  impact
     on Enron's credit rating and stock price.
     
     Simultaneously with the filing of the complaint, CIBC consented to entry
     of a final judgment settling the Commission's action against it.  In the
     consent,  CIBC has agreed, without admitting or denying the  allegations
     of the complaint, to the entry of a final judgment permanently enjoining
     it  from  future  violations of the antifraud, books  and  records,  and
     internal  control  provisions of the federal securities  laws  [Sections
     10(b),  13(a),  13(b)(2)(A)  and (B), and  13(b)(5)  of  the  Securities
     Exchange Act of 1934, and Exchange Act Rules 10b-5, 12b-20, 13a-1,  13a-
     13  and 13b2-1].  CIBC also has agreed to pay $80 million: $37.5 million
     in  disgorgement,  a  $37.5  million civil penalty  and  $5  million  in
     prejudgment interest.  The Commission intends to have these  funds  paid
     into  a  court account pursuant to the Fair Fund provisions  of  Section
     308(a)  of  the  Sarbanes-Oxley Act of 2002  (Fair  Fund)  for  ultimate
     distribution to victims of the fraud.
     
     Daniel  Ferguson  and  Mark  Wolf,  without  admitting  or  denying  the
     Commission's  allegations,  also consented  to  the  entry  of  a  final
     judgment   that  permanently  enjoins  each  from  violating  the   same
     antifraud,  books  and records, and internal control provisions  of  the
     federal  securities laws.  In addition, Ferguson has  agreed  to  pay  a
     total of $563,000: disgorgement of $265,000, a penalty of $265,000,  and
     prejudgment interest of $33,000, and has agreed to the entry of an order
     barring him from serving as an officer or director of a publicly  traded
     company for a period of five years.  Wolf, who is no longer employed  by
     CIBC,  has agreed to pay a total of $60,000: $27,500 as disgorgement,  a
     penalty  of $27,500, and prejudgment interest of $5,000.  The Commission
     will likewise direct those monies to Enron fraud victims pursuant to the
     Fair Fund provisions.  Ian Schottlaender, a former managing director  in
     CIBC's corporate leveraged finance group in New York City, is contesting
     the matter.
     
     As  alleged  in  the  Commission's complaint,  the  financings  involved
     purported  transfers of assets from Enron to Enron-sponsored off-balance
     sheet  qualified  special purpose entities (QSPEs)  or  special  purpose
     entities  (SPEs).   Enron treated these transfers as accounting  "sales"
     pursuant  to Financial Accounting Standards Board (FASB) Statements  No.
     125  and  140,  in order to book earnings and recognize  operating  cash
     flows,   without  reporting  the  associated  debt  on   its   financial
     statements.  CIBC organized a syndicate of banks to provide, in the form
     of  debt,  the  majority of the capitalization of the  QSPEs  and  SPEs.
     Applicable  accounting  rules  also require  that  a  portion  of  their
     capitalization  --  nominal in the case of a QSPE  and  at  least  three
     percent  in  the case of an SPE -- be equity unrelated to Enron  and  at
     risk  of  loss.  CIBC provided this outside "equity at risk" to validate
     the  financings.  The accounting rules also require that the transferor,
     Enron,  relinquish control over the assets, transferring  the  risk  and
     rewards of ownership of the assets to the transferees.
     
     The  complaint  further alleges that the transactions  met  neither  the
     requirement  that the equity stake be at risk, nor the requirement  that
     the  transferor relinquish control over the asset.  With respect to  the
     equity,  the  complaint  alleges that a senior  CIBC  official  directed
     Schottlaender  to obtain commitments from Enron senior  management  that
     Enron  would  support  CIBC's  equity  contribution.   In  conversations
     between Andrew Fastow, Enron's CFO, and defendant Schottlaender,  Fastow
     gave  Schottlaender  "the  strongest possible  assurances"  that  CIBC's
     equity  would  be  repaid.  The defendants knew that this  "undocumented
     understanding" could not be disclosed in written deal documents  between
     Enron  and  CIBC  because  it would be fatal to  the  "sale"  accounting
     treatment that was the sole basis for the financings.  Within CIBC,  the
     guaranteed  equity stake in the Enron transactions was referred  to  as,
     among   other   things,  "trust  me"  equity,  a  term   attributed   to
     Schottlaender.   Up  to the date Enron filed for bankruptcy,  consistent
     with  the  assurances, Enron fully repaid CIBC for its equity stake  and
     the promised 15 percent return in each of the financings as they unwound
     or were settled, even when the assets had lost value.
     
     The complaint further alleges that Enron did not relinquish control over
     the  assets. For example, the parties understood that Enron,  not  CIBC,
     was  responsible for the ultimate disposition of each asset.  Consistent
     with  this  undocumented  understanding, Enron  or  an  Enron  affiliate
     reacquired  or refinanced each of the assets before the expiration  date
     of  the financing.  Similarly, CIBC's return on its equity stake was  --
     like a loan -- limited to its original investment and a stated yield  of
     generally  15 percent.  In the event an asset appreciated beyond  CIBC's
     limited  contractual return, Enron structured the financings to  receive
     any further increase in asset value, an increase generally considered  a
     return  on equity.  The complaint also points to the limited or  no  due
     diligence performed in connection with the transfers.  According to  the
     complaint, the transactions were in fact a form of asset parking.   Both
     CIBC  and Enron described the largest transaction structure as a  "short
     term revolving warehouse facility."

     The  complaint  alleges that although CIBC officials had  concerns  over
     whether  Enron  had  "financially engineered" a  large  portion  of  its
     profits,  CIBC was determined to achieve status as one of Enron's  elite
     "Tier  I" of banks.  CIBC earned approximately $18 million in fees  from
     the  fraudulent  financings.  The disgorgement award  of  $37.5  million
     includes all the fees from the fraudulent transactions, as well  as  all
     "relationship" fees from any other transactions occurring  at  or  after
     the date of the first fraudulent transaction.  CIBC's civil penalty also
     is  based  upon the total fees CIBC received from Enron from 1998  until
     Enron's demise.

     The  Commission  brought  this  action in  coordination  with  the  U.S.
     Department of Justice Enron Task Force, the Federal Reserve Bank of  New
     York,  and  the  Canadian  Office  of the  Superintendent  of  Financial
     Institutions.   The  Commission's investigation is continuing.  [SEC  v.
     Canadian  Imperial Bank of Commerce, Daniel Ferguson, Ian Schottlaender,
     Mark  Wolf, Case No. H-03-5785 (Hoyt) (S.D. Tex.)] (LR-18517 -  AAE Rel.
     1932)


SELF- REGULATORY ORGANIZATIONS
     

PROPOSED RULE CHANGES

     A  proposed  rule change (SR-PCX-2003-59) has been filed by the  Pacific
     Exchange,  through  its  wholly-owned  subsidiary,  PCX  Equities,  Inc.
     amending its rules governing Market Maker obligations on the Archipelago
     Exchange.  (Rel. 34-48928)

    A  proposed rule change (SR-Amex-2003-105) has been filed by the American
    Stock  Exchange to amend Amex Rule 958A, which relates to the application
    of  the Quote Rule.  Publication of the notice is expected in the Federal
    Register is expected during the week of December 22.  (Rel. 34-48948)
    
    The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE-
    2003-55),  and  Amendment No. 1 thereto, to amend  provisions  of  CBOE's
    Constitution  and  Rules pertaining to the governance  of  the  Exchange.
    Publication  of  the  notice  is expected  in  the  Federal  Register  is
    expected during the week of December 22.  (Rel. 34-48950)

    The  New  York Stock Exchange filed a proposed rule change (SR-NYSE-2003-
    29)  to  allow NYSE to amend Rule 412 and its interpretation of Rule  412
    in  order  to apply the same procedural standards regarding  use  of  the
    Automated  Customer Account Transfer System (ACATS) to both standard  and
    partial  customer  account  transfers.  Publication  of  the  notice   is
    expected  in the Federal Register is expected during the week of December
    22.  (Rel. 34-48958)
     
APPROVAL OF PROPOSED RULE CHANGES

    The  Commission approved a proposed rule change submitted by the  Pacific
    Stock  Exchange  (SR-PCX-2003-32) to incorporate new PCX rules  into  its
    minor  rule  plan.  Publication of the notice is expected in the  Federal
    Register is expected during the week of December 22.  (Rel. 34-48936)

    The  Commission  approved  a  proposed rule change  filed  by  the  Stock
    Clearing  Corporation  of  Philadelphia  (SR-SCCP-2003-04)  relating   to
    SCCP's  limited  clearance and settlement business.  Publication  of  the
    notice  is expected in the Federal Register is expected during  the  week
    of December 22.  (Rel. 34-48954)
    
ACCELERATED APPROVAL OF PROPOSED RULE CHANGE

     A   proposed  rule  change  (SR-Phlx-2003-81)  has  been  filed  by  the
     Philadelphia  Stock Exchange relating to a pilot program to  deploy  the
     Exchange's  Floor  Broker  Management System.   The  Commission  granted
     accelerated approval to the proposed rule change.  (Rel. 34-48947)

IMMEDIATE EFFECTIVENESS OF A PROPOSED RULE CHANGES

    The  Commission  issued notice of immediate effectiveness  (SR-CBOE-2003-
    57)  of  a  proposed rule change submitted by the Chicago  Board  Options
    Exchange relating to the Trading of Index Options and Options on ETFs  on
    the  CBOE  Hybrid System.  Publication of the notice is expected  in  the
    Federal  Register is expected during the week of December 22.  (Rel.  34-
    48953)

    A  proposed  rule  change filed by the International Securities  Exchange
    (SR-ISE-2003-31)  extending  until June  30,  2004,  the  waiver  of  the
    Exchange's  marketing fee has become immediately effective under  Section
    19(b)(3)(A)  of  the Securities Exchange Act of 1934.     Publication  of
    the  notice  is expected in the Federal Register is expected  during  the
    week of December 22.  (Rel. 34-48955)
     

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:
     <publicinfo@sec.gov>.  In most cases, this information is also available
     on the Commission's website: <www.sec.gov>.


S-8     REGISTER COM INC, 575 EIGHTH AVE, 11TH FLOOR, NEW YORK, NY, 10018,
        2127989100 - 2,603,190 ($12,963,976.00) Equity, (File 333-111335 -
        Dec. 19) (BR. 08)

S-1     US HOME SYSTEMS INC, 750 STATE HIGHWAY 121 BYPASS, SUITE 170,
        LEWISVILLE, TX, 75067, 2144886300 - 0 ($23,212,175.00) Equity,
        (File 333-111336 - Dec. 19) (BR. 02)

S-4     MANPOWER INC /WI/, 5301 N IRONWOOD RD, MILWAUKEE, WI, 53217,
        4149611000 - 0 ($420,653,857.90) Equity, (File 333-111337 - Dec. 19)
        (BR. 08)

S-1     PERINI CORP, 73 MT WAYTE AVE, FRAMINGHAM, MA, 01701, 5086282000 -
        6,797,420 ($55,874,792.40) Equity, (File 333-111338 - Dec. 19) (BR. 06)

S-1     MARKWEST ENERGY PARTNERS L P, 155 INVERNESS DR WEST, STE 200,
        ENGLEWOOD, CO, 80112, 3032908700 - 0 ($52,325,668.00) Equity,
        (File 333-111339 - Dec. 19) (BR. 04)

S-8     HIGHLAND HOSPITALITY CORP, 8405 GREENSBORO DR, STE 500, MCLEAN, VA,
        22102, 5713821700 - 1,777,000 ($18,782,890.00) Equity,
        (File 333-111341 - Dec. 19) (BR. 08)

S-3     INTEVAC INC, 356O BASSETT ST, SANTA CLARA, CA, 95054, 4089869888 -
        4,600,000 ($68,333,000.00) Equity, (File 333-111342 - Dec. 19) (BR. 36)

F-1     GRACECHURCH CARD FUNDING NO 6 PLC, 200 PARK AVE., NEW YORK, NY, 10166,
        0 ($3,000,000.00) Asset-Backed Securities, (File 333-111343 - Dec. 19)
        (BR. 05)

S-3     NEORX CORP, 410 W HARRISON ST, SEATTLE, WA, 98119, 206-286-25 -
        0 ($18,068,400.00) Equity, (File 333-111344 - Dec. 19) (BR. 01)

S-8     ORBITZ INC, 200 S WACKER DRIVE, SUITE 1900, CHICAGO, IL, 60606,
        0 ($120,129,765.00) Equity, (File 333-111345 - Dec. 19) (BR. 05)

S-8     GREAT LAKES CHEMICAL CORP, 9025 NORTH RIVER RD., SUITE 400,
        INDIANAPOLIS, IN, 46221, 3177153000 - 0 ($5,000,000.00) Other,
        (File 333-111346 - Dec. 19) (BR. 02)

S-8     TANKLESS SYSTEMS WORLDWIDE INC, 2920 E. CAMELBACK ROAD, SUITE 150,
        PHOENIX, AZ, 85016, 6029578574 - 165,000 ($204,600.00) Equity,
        (File 333-111348 - Dec. 19) (BR. 02)

S-8     SPEEDEMISSIONS INC, 1139 SENOIA ROAD, SUITE B, TYRONE, GA, 30290,
        770-306-7667 - 1,000,000 ($285,000.00) Equity, (File 333-111349 -
        Dec. 19) (BR. 05)

S-8     PARTY CITY CORP, 450 COMMONS WAY, BLDG C, ROCKAWAY, NJ, 07860,
        9739830888 - 0 ($71,775,000.00) Equity, (File 333-111350 - Dec. 19)
        (BR. 02)

S-8     SOUTHERN STATES POWER CO INC, 4505 ALLSTATE DRIVE, SUITE 108,
        RIVERSIDE, CA, 92501, 9093672463 - 21,000,000 ($63,000.00) Equity,
        (File 333-111351 - Dec. 19) (BR. 18)

S-3     PRINCIPAL FINANCIAL GROUP INC, 711 HIGH STREET, DES MOINES, IA, 50392,
        5152475111 - 0 ($3,000,000,000.00) Other, (File 333-111352 - Dec. 19)
        (BR. 01)

S-8     COM GUARD COM INC, 3838 CAMINO DEL RIO N, STE 333, SAN DIEGO, CA,
        92108, 6192808000 - 5,000,000 ($1,100,000.00) Equity,
        (File 333-111354 - Dec. 19) (BR. 06)

S-8     CATERPILLAR INC, 100 NE ADAMS ST, PEORIA, IL, 61629, 3096751000 -
        5,000,000 ($389,350,000.00) Equity, (File 333-111355 - Dec. 19) (BR. 36)

N-2     BRANTLEY MEZZANINE CAPITAL CORP, 3201 ENTERPRISE PKWY, STE 350,
        BEACHWOOD, OH, 44122, 2164648400 - 0 ($115,000,000.00) Equity,
        (File 333-111356 - Dec. 19) (BR. 20)

S-3     CEL SCI CORP, 8229 BOONE BLVD ., SUITE 802, VIENNA, VA, 22182,
        7035069460 - 0 ($50,000,000.00) Equity, (File 333-111357 - Dec. 19)
        (BR. 01)

S-4     CNB HOLDINGS INC /GA/, 7855 NORTH POINT PARKWAY, SUITE 200, ALPHARETTA,
        GA, 30022-4849, 7706508262 - 2,797,805 ($19,156,460.00) Equity,
        (File 333-111358 - Dec. 19) (BR. 07)

S-3     DISCOVERY LABORATORIES INC /DE/, 350 MAIN STREET SUITE 307, DOYLESTOWN,
        PA, 18901, 2152404699 - 6,500,000 ($62,270,000.00) Equity,
        (File 333-111360 - Dec. 19) (BR. 01)

S-3     EURONET WORLDWIDE INC, HORVAT UTCA 14-24, BUDAPEST, K5, 1027,
        36-1-224-1000 - 5,391,419 ($91,977,609.00) Equity, (File 333-111361 -
        Dec. 19) (BR. 07)

S-8     CBRL GROUP INC, PO BOX 787, LEBANON, TN, 370880787, 6154439217 -
        2,500,000 ($97,950,000.00) Equity, (File 333-111364 - Dec. 19) (BR. 05)

S-8     BLONDER TONGUE LABORATORIES INC, ONE JAKE BROWN RD, PO BOX 1000,
        OLD BRIDGE, NJ, 08857, 9086794000 - 0 ($281,563.00) Equity,
        (File 333-111367 - Dec. 19) (BR. 37)

S-8     OVERNITE CORP, 1000 SEMMES AVENUE, P O BOX 1216, RICHMOND, VA, 23218,
        8042318000 - 0 ($20,600,000.00) Equity, (File 333-111368 - Dec. 19)
        (BR. 05)

S-8     POET HOLDINGS INC, 1065 E HILLSDALE BLVD., SUITE 205, FOSTER CITY, CA,
        94404, 650-212-3100 - 0 ($515,000.00) Equity, (File 333-111369 -
        Dec. 19) (BR. 03)

S-8     FRANKLIN ELECTRIC CO INC, 400 E SPRING ST, BLUFFTON, IN, 46714,
        2608242900 - 334,000 ($19,839,600.00) Equity, (File 333-111370 -
        Dec. 19) (BR. 36)

SB-2    GAMING VENTURE CORP USA, 801 PASCACK ROAD, PARAMUS, NJ, 07652,
        2015998484 - 6,514,427 ($456,009.89) Equity, (File 333-111371 -
        Dec. 19) (BR. 05)

S-8     IMAGING DIAGNOSTIC SYSTEMS INC /FL/, 6531 NW 18TH COURT, PLANTATION,
        FL, 33313-4520, 3057460500 - 360,000 ($385,200.00) Equity,
        (File 333-111373 - Dec. 19) (BR. 36)

S-8     FIRST MERCHANTS CORP, 200 E JACKSON ST, PO BOX 792, MUNCIE, IN,
        47308-0792, 3177471500 - 900,000 ($22,932,000.00) Equity,
        (File 333-111374 - Dec. 19) (BR. 07)

S-8     NATIONAL PENN BANCSHARES INC, PHILADELPHIA AND READING AVE, PO 547,
        BOYERTOWN, PA, 19512, 2153676001 - 226,011 ($2,734,733.00) Equity,
        (File 333-111375 - Dec. 19) (BR. 07)

S-8     NATIONAL PENN BANCSHARES INC, PHILADELPHIA AND READING AVE, PO 547,
        BOYERTOWN, PA, 19512, 2153676001 - 83,784 ($1,610,313.00) Equity,
        (File 333-111376 - Dec. 19) (BR. 07)

S-8     NATIONAL PENN BANCSHARES INC, PHILADELPHIA AND READING AVE, PO 547,
        BOYERTOWN, PA, 19512, 2153676001 - 24,377 ($493,742.00) Equity,
        (File 333-111377 - Dec. 19) (BR. 07)

SB-2    CENTERGISTIC SOLUTIONS INC, 498,332 ($1,584,695.76) Equity,
        (File 333-111378 - Dec. 19) (BR. )

S-3     FINANCIAL ASSET SECURITIES CORP, 600 STEAMBOAT ROAD, GREENWICH, CT,
        92618, 2036252700 - 1,000,000 ($1,000,000.00) Asset-Backed Securities,
        (File 333-111379 - Dec. 19) (BR. 05)

S-3     GENERAL MOTORS ACCEPTANCE CORP, MAIL CODE: 482-B08-B82,
        200 RENAISSANCE CENTER, DETROIT, MI, 48265, 3136654353 -
        0 ($2,000,000,000.00) Non-Convertible Debt, (File 333-111380 - Dec. 19)
        (BR. 07)

S-3     CYPRESS SEMICONDUCTOR CORP /DE/, 3901 N FIRST ST, SAN JOSE, CA,
        95134-1599, 4089432600 - 1,000,000 ($19,680,000.00) Equity,
        (File 333-111381 - Dec. 19) (BR. 36)

S-1     INCARA PHARMACEUTICALS CORP, 82,601,644 ($20,065,411.00) Equity,
        (File 333-111382 - Dec. 19) (BR. 01)

S-8     STARWOOD HOTEL & RESORTS WORLDWIDE INC, 1111 WESTCHESTER AVENUE,
        WHITE PLAINS, NY, 10604, 9146408100 - 303,344 ($10,353,130.72) Equity,
        (File 333-111384 - Dec. 19) (BR. 08)

S-8     REGENERX BIOPHARMACEUTICALS INC, 3 BETHESDA METRO CENTER, SUITE 700,
        BETHESDA, MD, 20814, 3019611992 - 2,500,000 ($1,436,000.00) Equity,
        (File 333-111386 - Dec. 19) (BR. 01)

S-8     NETSMART TECHNOLOGIES INC, 146 NASSAU AVE, ISLIP, NY, 11751,
        5169682000 - 370,000 ($5,446,400.00) Equity, (File 333-111389 -
        Dec. 19) (BR. 03)

S-3     IDINE REWARDS NETWORK INC, 11900 BISCAYNE BLVD, STE 460, MIAMI, FL,
        33181, 3058923300 - 0 ($70,000,000.00) Debt Convertible into Equity,
        (File 333-111390 - Dec. 19) (BR. 08)

S-8     AMERICAN ACCESS TECHNOLOGIES INC, 6670 SPRING LAKE ROAD, -,
        KEYSTONE HEIGHTS, FL, 32656, 3524736673 - 45,000 ($53,550.00) Equity,
        (File 333-111393 - Dec. 19) (BR. 03)

S-8     20/20 NETWORKS INC, 20700 VENTURA BLVD., SUITE 227, WOODLAND HILLS, CA,
        91364, 818227-9494 - 660,000 ($798,600.00) Equity, (File 333-111394 -
        Dec. 19) (BR. 09)

S-8     EMC CORP, 176 SOUTH STREET, HOPKINTON, MA, 01748-9103, 5084351000 -
        0 ($361,626,930.00) Other, (File 333-111395 - Dec. 19) (BR. 03)

S-3     NVIDIA CORP, 2701 SAN TOMAS EXPRESSWAY, SANTA CLARA, CA, 95050,
        408-486-2000 - 0 ($500,000,000.00) Unallocated (Universal) Shelf,
        (File 333-111397 - Dec. 19) (BR. 36)

S-4     THORNBURG MORTGAGE INC, 150 WASHINGTON AVE, SUITE 302, SANTA FE, NM,
        87501, 5059891900 - 0 ($55,000,000.00) Non-Convertible Debt,
        (File 333-111398 - Dec. 19) (BR. 08)

S-8     FEDEX CORP, 942 SOUTH SHADY GROVE ROAD, MEMPHIS, TN, 38120-,
        9018187500 - 0 ($241,745,000.00) Equity, (File 333-111399 - Dec. 19)
        (BR. 05)

F-6     CARSO GLOBAL TELECOM                                    /FI,
        INSURGENTES SUR 3500, COL. PENA POBRE TLALPAN, MEXICO D. F., O2, 14060,
        525556254900 - 50,000,000 ($2,500,000.00) ADRs/ADSs, (File 333-111400 -
        Dec. 19) (BR. )

S-3     ARIAD PHARMACEUTICALS INC, 26 LANDSDOWNE ST, CAMBRIDGE, MA, 02139,
        6174940400 - 0 ($52,780,000.00) Equity, (File 333-111401 - Dec. 19)
        (BR. 01)

S-3     SSP SOLUTIONS INC, 17861 CARTWRIGHT ROAD, IRVINE, CA, 92614,
        9498511085 - 45,641,471 ($55,226,180.31) Equity, (File 333-111402 -
        Dec. 19) (BR. 03)

S-8     NET2PHONE INC, 520 BROAD STREET, NEWARK, NJ, 07102, 9734122800 -
        0 ($11,640,000.00) Equity, (File 333-111403 - Dec. 19) (BR. 37)

SB-2    FAMILY ROOM ENTERTAINMENT CORP, 1041 NORTH FORMOSA AVENUE,
        MARY PICKFORD BUILDING SUITE 101, LOS ANGELES, CA, 90046, 3238502800 -
        0 ($5,036,508.00) Equity, (File 333-111404 - Dec. 19) (BR. 05)

S-1     P COM INC, 3175 S WINCHESTER BLVD, CAMPBELL, CA, 95008, 4088663666 -
        602,250,239 ($84,315,033.32) Equity, (File 333-111405 - Dec. 19)
        (BR. 37)

S-4     NATIONAL BEEF PACKING CO LLC, 12200 NORTH AMBASSADOR DRIVE,
        KANSAS CITY, MO, 64163,
        160,000,000 ($160,000,000.00) Non-Convertible Debt, (File 333-111407 -
        Dec. 19) (BR. )

SB-2    SIMTEK CORP, 4250 BUCKINGHAM DR 100, COLORADO SPRINGS, CO, 80907,
        7195319444 - 2,401,983 ($2,831,911.47) Equity, (File 333-111408 -
        Dec. 19) (BR. 36)

S-3     REMEC INC, 9404 CHESAPEAKE DRIVE, SAN DIEGO, CA, 92123, 6195601301 -
        1,857,726 ($14,583,149.10) Equity, (File 333-111409 - Dec. 19) (BR. 36)

S-3     GENERAL MARITIME CORP/, 35 WEST 56TH STREET, NEW YORK, NY, 10019,
        2127635600 - 0 ($500,000,000.00) Other, (File 333-111412 - Dec. 19)
        (BR. 05)

S-3     HOUSEHOLD FINANCE CORP, 2700 SANDERS RD, PROSPECT HEIGHTS, IL, 60070,
        8475645000 - 0 ($10,000,000,000.00) Non-Convertible Debt,
        (File 333-111413 - Dec. 19) (BR. 07)

S-4     SEACOAST FINANCIAL SERVICES CORP, ONE COMPASS PLACE, NEW BEDFORD, MA,
        02740, 5089846000 - 4,610,586 ($129,806,827.80) Equity,
        (File 333-111415 - Dec. 19) (BR. 07)

S-3     ALTAIR NANOTECHNOLOGIES INC, 204 EDISON WAY, N/A, RENO, NV, 89502,
        (775) 858-3744 - 5,000,000 ($10,450,000.00) Equity, (File 333-111416 -
        Dec. 19) (BR. 02)

S-4     ALABAMA NATIONAL BANCORPORATION, 1927 FIRST AVENUE NORTH, BIRMINGHAM,
        AL, 35209, 2055833600 - 0 ($36,079,150.00) Equity, (File 333-111417 -
        Dec. 19) (BR. 07)

S-4     OPSWARE INC, 599 N MATHILDA AVENUE, SUNNYVALE, CA, 94086,
        0 ($12,250,000.00) Equity, (File 333-111418 - Dec. 19) (BR. 08)

SB-2    APTUS CORP, 1127 BROADWAY PLZ, SUITE 203, TACOMA, WA, 98402,
        2536911531 - 10,000,000 ($5,000,000.00) Equity, (File 333-111419 -
        Dec. 19) (BR. )


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:  <publicinfo@sec.gov>.  In
most  cases, this information is also available on the Commission's  website:
<www.sec.gov>.


                                       STATE     8K ITEM NO.
NAME OF ISSUER                         CODE   1 2 3 4 5 6 7 8 9 10 11 12 13     DATE     COMMENT
------------------------------------------------------------------------------------------------
24/7 REAL MEDIA INC                     DE                X   X              12/17/03

8X8 INC /DE/                            DE            X   X                  12/18/03

ACL SEMICONDUCTOR INC                                 X   X                  12/16/03

ACNB CORP                               PA                X                  12/19/03

ACT TELECONFERENCING INC                CO                X   X              12/17/03

ACT TELECONFERENCING INC                CO          X     X                  10/28/03    AMEND

ADAPTEC INC                             DE            X   X                  12/16/03

ADZONE RESEARCH INC                     DE            X                      12/18/03

AETHER SYSTEMS INC                      DE            X   X                  12/19/03

AFC ENTERPRISES INC                     MN                X   X       X      12/15/03

AGWAY INC                               DE            X   X                  12/19/03

AIRGATE PCS INC /DE/                    DE                X   X              12/18/03

AIRLEASE LTD                            CA                    X              12/19/03

ALASKA AIR GROUP INC                    DE            X   X   X              12/18/03

ALASKA AIRLINES INC                     AK            X   X                  12/18/03

ALLEGHENY ENERGY INC                    MD                            X      12/19/03

ALLEGHENY TECHNOLOGIES INC              DE            X                      12/19/03

ALLMERICA FINANCIAL CORP                DE                         X         12/18/03

AMC ENTERTAINMENT INC                   DE            X   X                  12/19/03

AMERICAN NATURAL ENERGY CORP            OK                X                  12/17/03

AMERICAN RIVER HOLDINGS                 CA            X   X                  12/18/03

AMERICAN SPECTRUM REALTY INC            MD            X   X                  12/18/03

ANC RENTAL CORP                         DE        X       X                  12/19/03

APPLE HOSPITALITY FIVE INC              VA      X         X                  12/05/03

ARK RESTAURANTS CORP                    NY                            X      12/18/03

ARLINGTON HOSPITALITY INC               DE            X   X                  12/19/03

ARQULE INC                              DE            X   X                  12/19/03

ARTISOFT INC                            DE            X   X                  12/16/03

ASCONI CORP                             NV            X                      12/09/03

ASHLAND INC                             KY                X   X              12/19/03

ASIAN ALLIANCE VENTURES INC             NV            X   X                  12/19/03

ASSET BACKED FUNDING CORP               DE            X   X                  12/18/03

ASSET BACKED SEC CORP HOME EQUITY LOA   DE            X                      12/19/03

AVOCA INC                               LA                    X              12/19/03

BANC OF AMERICA MORTGAGE SECURITIES I   DE            X   X                  12/19/03

BANC OF AMERICA MORTGAGE SECURITIES I   DE            X   X                  12/19/03

BANNER CORP                             WA            X   X                  12/19/03

BARD C R INC /NJ/                       NJ            X                      12/19/03

BCSB BANKCORP INC                                         X           X      12/19/03

BECKMAN COULTER INC                     DE                X   X              12/18/03

BIOFIELD CORP \DE\                      DE            X                      12/04/03

BOEING CO                               DE            X                      12/19/03

BOSTONFED BANCORP INC                   DE                X                  12/19/03    AMEND

BRT REALTY TRUST                        MA                    X              12/18/03

CANDIES INC                             DE                            X      12/15/03

CARPENTER TECHNOLOGY CORP               DE            X   X                  12/19/03

CATERPILLAR FINANCIAL FUNDING CORP      NV    X                              11/30/03

CDF FINANCING LLC                       DE            X   X                  11/30/03

CDF FLOORPLAN RECEIVABLES LP            DE            X   X                  11/30/03

CELSION CORP                            MD            X                      12/12/03

CENTERPOINT ENERGY INC                                X   X                  12/10/03

CENTEX CORP                             NV                         X         12/19/03

CENUCO INC                              DE          X     X                  12/18/03

CHASE CORP                              MA          X     X                  12/15/03

CHASE MANHATTAN BANK USA CHASE MANHAT   DE            X   X                  12/09/03

CHASE MORTGAGE FINANCE CORP             DE            X   X                  12/18/03

CHATTEM INC                             TN            X                      12/19/03

CHECKERS DRIVE IN RESTAURANTS INC /DE   DE      X             X              12/18/03

CINTAS CORP                             WA                            X      12/17/03

CIRTRAN CORP                            NV            X                      12/17/03

CITRIX SYSTEMS INC                      DE            X                      12/18/03    AMEND

CMS ENERGY CORP                         MI            X                      12/18/03

CNB FINANCIAL CORP/PA                   PA                X           X      12/18/03

COCA COLA ENTERPRISES INC               DE                    X              12/17/03

COMMERCIAL CAPITAL BANCORP INC          NV                X   X              12/19/03

COMMUNITY BANCSHARES INC /DE/           DE            X   X                  12/15/03

COMMUNITY VALLEY BANCORP                CA            X   X                  12/19/03

COMPOSITE TECHNOLOGY CORP               NV            X   X                  12/19/03

CONSOLIDATED FREIGHTWAYS CORP           DE            X                      12/19/03

COOPER COMPANIES INC                    DE                X           X      12/11/03

CORNERSTONE REALTY FUND LLC             CA      X         X                  12/10/03

CPAC INC                                NY                            X      12/19/03

CRIIMI MAE INC                          MD            X   X                  12/17/03

CROSS TIMBERS ROYALTY TRUST             TX                            X      12/19/03

CSFB COMMERCIAL MORT PASS THR CERTS S   DE            X   X                  12/18/03

CUNO INC                                DE          X     X                  12/18/03    AMEND

CUNO INC                                DE          X     X                  12/18/03    AMEND

CYPRESS EQUIPMENT FUND II LTD           FL            X                      12/19/03

CYTATION CORP                           DE            X                      12/18/03

DAN RIVER INC /GA/                      GA            X   X                  12/19/03

DANKA BUSINESS SYSTEMS PLC                            X                      12/18/03

DAVIDSON DIVERSIFIED REAL ESTATE II L   DE            X   X                  12/11/03

DEERE JOHN RECEIVABLES INC              DE            X   X                  12/15/03

DELPHAX TECHNOLOGIES INC                MN                X           X      12/19/03

DELTA PETROLEUM CORP/CO                 CO            X                      12/09/03

DENBURY RESOURCES INC                   DE            X   X                  12/18/03

DIMON INC                               VA            X                      12/19/03

DISCOVER CARD MASTER TRUST I            DE            X   X                  10/18/03

DISCOVERY LABORATORIES INC /DE/         DE            X   X                  12/19/03

DISTRIBUTION FINANCIAL SERVICES FLOOR   NY            X   X                  11/30/03

DISTRIBUTION FINANCIAL SERVICES FLOOR   NY            X   X                  11/30/03

DOMINION RESOURCES INC /VA/             VA            X   X   X              12/19/03

DOMINIX INC                             DE    X X         X                  12/05/03

DOMINIX INC                             DE    X X         X                  12/05/03    AMEND

DSL NET INC                             DE            X   X                  12/09/03

DVI RECEIVABLES CORP VIII               DE            X                      12/19/03

EAGLE FOOD CENTERS INC                  DE        X                          12/12/03

EDWARDS A G INC                         DE                            X      12/18/03

ELINEAR INC                             DE      X         X                  07/31/03

EMC CORP                                MA      X         X                  12/18/03

ENCORE MEDICAL CORP                     DE                X   X              12/19/03

EQUIDYNE CORP                           DE      X         X                  12/08/03

EQUIFAX INC                             GA                X   X              12/18/03

ESTEE LAUDER COMPANIES INC              DE            X                      12/19/03

EUROSOFT CORP                           FL              X                    12/10/03

EXACTECH INC                            FL            X   X                  12/19/03

EXE TECHNOLOGIES INC                    DE            X   X                  12/19/03

EZENIA INC                              DE          X     X   X              12/19/03

FERRO CORP                              OH                         X         11/14/03

FIBERCORE INC                           NV            X   X                  12/19/03

FIRST AMERICAN CAPITAL CORP /KS         KS            X   X                  12/19/03

FIRST NATIONAL LINCOLN CORP /ME/        ME            X                      12/18/03

FLIR SYSTEMS INC                        OR            X   X                  12/18/03

FSI INTERNATIONAL INC                   MN            X   X           X      12/18/03

GA FINANCIAL INC/PA                     DE            X   X                  12/11/03

GALAXY ENERGY CORP                      CO            X   X                  12/19/03

GENESEE & WYOMING INC                   DE            X                      12/19/03

GEORGIA GULF CORP /DE/                  DE                X                  12/18/03

GOLDEN STAR RESOURCES LTD                                 X                  12/18/03

GOLDMAN SACHS GROUP INC/                DE            X   X                  12/18/03

GP STRATEGIES CORP                      DE      X         X                  10/09/03    AMEND

GREENWICH CAPITAL ACCEPTANCE INC        DE            X                      12/19/03

GS MORTGAGE SECURITIES CORP             DE            X   X                  12/18/03

HANOVER COMPRESSOR CO /                 DE            X   X                  12/18/03

HAVANA REPUBLIC INC/FL                  FL                X                  10/21/03    AMEND

HERITAGE PROPANE PARTNERS L P           DE                X   X              12/17/03

HORACE MANN EDUCATORS CORP /DE/         DE            X   X                  12/19/03

HORIZON OFFSHORE INC                    DE            X   X                  12/19/03

HRPT PROPERTIES TRUST                   MD      X     X   X                  12/05/03

HUDSON RIVER BANCORP INC                DE            X   X                  12/18/03

HUGOTON ROYALTY TRUST                   TX                            X      12/19/03

HUMANA INC                              DE            X                      12/19/03

INDEVUS PHARMACEUTICALS INC             DE                X           X      12/18/03

INNKEEPERS USA TRUST/FL                 MD            X   X                  12/18/03

INSTINET GROUP INC                      DE            X   X                  12/19/03

INTERMAGNETICS GENERAL CORP             NY            X   X                  12/17/03

INTERNATIONAL WIRE GROUP INC            DE            X                      12/19/03

INTERPUBLIC GROUP OF COMPANIES INC      DE            X   X                  12/19/03

INTERVOICE INC                          TX                            X      12/18/03

INVESTNET INC                           NV    X X     X   X                  12/15/03

JANUS CAPITAL GROUP INC                 DE            X   X   X              12/19/03

JOY GLOBAL INC                          DE                            X      11/01/03

JOY GLOBAL INC                          DE                            X      11/01/03    AMEND

K2 INC                                  DE                    X              12/18/03

KAISER ALUMINUM & CHEMICAL CORP         DE            X   X                  12/19/03

KAISER ALUMINUM & CHEMICAL CORP         DE            X   X                  12/19/03

KAISER ALUMINUM CORP                    DE            X   X                  12/19/03

KAISER ALUMINUM CORP                    DE            X   X                  12/19/03

KANSAS CITY SOUTHERN                    DE                X   X              12/19/03    AMEND

KB HOME                                 DE                X   X       X      12/18/03

KMG CHEMICALS INC                       TX      X         X                  12/05/03

KOMAG INC /DE/                          DE            X   X                  12/19/03

LANTRONIX INC                           DE            X   X                  12/19/03

LARK TECHNOLOGIES INC                   DE            X   X                  12/18/03

LAS VEGAS SANDS INC                     NV            X                      12/19/03

LEHMAN ABS CORP GE GLOBAL INSURANCE N   DE            X   X                  12/12/03

LEXINGTON PRECISION CORP                DE            X   X                  12/18/03

LIONS GATE INVESTMENT LTD               NV    X X   X X   X X                12/09/03

LONGVIEW FIBRE CO                       WA                X           X      10/31/03

MACQUARIE SECURITISATION LTD            DE            X   X                  12/17/03

MAGELLAN MIDSTREAM PARTNERS LP          DE            X   X                  12/18/03

MARKWEST ENERGY PARTNERS L P            DE                    X              12/19/03

MAVERICK TUBE CORPORATION               DE            X   X                  12/18/03

MAXWELL SHOE CO INC                     DE                X   X              12/19/03

MBNA AMERICA BANK NATIONAL ASSOCIATIO   DE            X   X                  12/18/03

MERRILL LYNCH DEPOSITOR INC INDEXPLUS   DE            X   X                  12/17/03

MESA OFFSHORE TRUST                     TX                X   X              12/19/03

MESA ROYALTY TRUST/TX                   TX                X   X       X      12/19/03

METRIS COMPANIES INC                    DE            X                      12/18/03

MID STATE RACEWAY INC                   NY          X                        12/15/03

MIDAS INC                               DE                            X      12/19/03

MILLION DOLLAR SALOON INC               NV            X                      12/19/03

MILLS CORP                              DE                X                  12/17/03

MILTOPE GROUP INC                       DE            X   X                  12/19/03

NATIONAL PENN BANCSHARES INC            PA            X   X   X              12/12/03

NATIONAL PENN BANCSHARES INC            PA            X   X   X              12/17/03

NATROL INC                              DE                X   X              12/19/03

NEORX CORP                              WA            X   X                  12/18/03

NETMEASURE TECHNOLOGY INC               NV          X                        08/21/03    AMEND

NEW CENTURY EQUITY HOLDINGS CORP        DE            X   X                  12/19/03

NEW ENGLAND BUSINESS SERVICE INC        DE                    X              12/19/03

NEXSTAR BROADCASTING GROUP INC          DE            X   X                  12/18/03

NISSAN AUTO LEASING LLC II              DE            X                      12/15/03

NISSAN AUTO RECEIVABLES 2003-B OWNER    DE            X                      12/15/03

NORTHERN BORDER PARTNERS LP             DE            X                      12/19/03

NORTHERN BORDER PIPELINE CO             TX            X                      12/19/03

NRG ENERGY INC                          DE            X   X                  12/17/03

OAKWOOD HOMES CORP                      NC            X                      12/15/03

OCEANEERING INTERNATIONAL INC           DE                    X              12/18/03

OHIO CASUALTY CORP                      OH            X                      12/19/03

ON THE GO HEALTHCARE INC                DE                X                  10/22/03    AMEND

ONEOK INC /NEW/                         OK            X   X                  12/19/03

OPINION RESEARCH CORP                   DE            X                      12/17/03

OUTDOOR CHANNEL HOLDINGS INC            AK            X                      12/16/03

PAC-WEST TELECOMM INC                                     X   X              12/18/03

PACIFIC FINANCIAL CORP                  WA            X                      12/19/03

PACIFIC VEGAS GLOBAL STRATEGIES INC     CO                X                  03/11/03    AMEND

PAINCARE HOLDINGS INC                   CT                X   X              12/18/03

PANHANDLE ROYALTY CO                    OK            X                      12/18/03

PARADIGM GENETICS INC                                 X   X                  12/19/03

PENFORD CORP                            WA                X           X      12/18/03

PERINI CORP                             MA            X                      12/19/03

PHARMOS CORP                            NV            X   X                  12/19/03

PIPER JAFFRAY COMPANIES                                   X   X              12/19/03

PITNEY BOWES INC /DE/                   DE            X   X   X              12/17/03

PLATO LEARNING INC                      DE            X   X                  12/17/03

PREFORMED LINE PRODUCTS CO              OH            X                      12/19/03

PRIVATEBANCORP INC                      DE                    X              12/15/03

PROASSURANCE CORP                       DE                    X              12/19/03

PROVIDENT FINANCIAL HOLDINGS INC        DE            X   X                  12/18/03

PSYCHIATRIC SOLUTIONS INC               DE            X   X                  12/19/03

QUESTAR GAS CO                          UT            X                      12/19/03

QUIXOTE CORP                            DE      X         X                  12/10/03

QWEST COMMUNICATIONS INTERNATIONAL IN   DE                    X              12/18/03

RADIAN GROUP INC                        DE                    X              12/18/03

RAYOVAC CORP                            WI            X                      12/18/03

REGENCY AFFILIATES INC                  DE            X                      12/18/03

REMINGTON OIL & GAS CORP                DE            X                      12/19/03

RESIDENTIAL ACCREDIT LOANS INC          DE            X   X                  12/19/03

RESIDENTIAL ASSET MORTGAGE PRODUCTS I   DE            X   X                  12/19/03

RESIDENTIAL FUNDING MORTGAGE SECURITI   DE                X                  12/19/03

RICHARDSON ELECTRONICS LTD/DE           DE                    X              11/29/03

ROBBINS & MYERS INC                     OH                X           X      12/18/03

ROLFE ENTERPRISES INC                   FL    X           X                  12/04/03

ROLFE ENTERPRISES INC                   FL    X X         X                  12/04/03    AMEND

ROTO-ROOTER INC                         DE            X   X                  12/18/03

ROTO-ROOTER INC                         DE      X         X                  10/14/03    AMEND

RYDER SYSTEM INC                        FL                X   X              12/19/03

SABA SOFTWARE INC                       DE                X           X      12/19/03

SAFE ID CORP                                        X                        12/18/03

SAN JUAN BASIN ROYALTY TRUST            TX                X           X      12/19/03

SANDY SPRING BANCORP INC                MD                X   X              12/19/03

SCANTEK MEDICAL INC                     DE            X   X                  12/05/03

SCRIPPS E W CO /DE                      OH            X   X                  12/19/03

SDC INTERNATIONAL INC \DE\              DE            X   X                  12/19/03

SEARS ROEBUCK & CO                      NY      X         X                  11/03/03

SEATTLE GENETICS INC /WA                DE            X   X                  12/19/03

SENIOR SUBORDINATE PASS THROUGH CERT    TN            X                      11/25/03

SEPRACOR INC /DE/                       DE            X   X                  12/15/03

SEROLOGICALS CORP                       DE            X   X                  12/19/03

SHALLBETTER INDUSTRIES INC              MN          X                        12/18/03

SHIRE PHARMACEUTICALS GROUP PLC                       X   X                  12/18/03

SLM CORP                                DE            X   X                  12/15/03

STANDARD COMMERCIAL CORP                NC            X                      12/19/03

SUBURBAN PROPANE PARTNERS LP            DE                X                  12/18/03

SUPERIOR ENERGY SERVICES INC            DE            X   X                  12/18/03

SVB FINANCIAL SERVICES INC              NJ            X                      12/18/03

TALBOTS INC                             DE            X   X                  12/19/03

TC PIPELINES LP                         DE            X                      12/19/03

TEL OFFSHORE TRUST                      TX                X   X       X      12/19/03

TENGASCO INC                            TN      X                            12/18/03

TGFIN HOLDINGS INC                      DE            X                      12/17/03

THISTLE GROUP HOLDINGS CO                             X   X                  12/18/03

TRIMERIS INC                            DE                         X         12/19/03

UMPQUA HOLDINGS CORP                    OR                X   X              12/19/03

UNION NATIONAL FINANCIAL CORP / PA      PA            X                      12/19/03

UNIVERSAL SECURITY INSTRUMENTS INC      MD          X                        11/03/03    AMEND

US AIRWAYS GROUP INC                    DE            X                      12/19/03

US BANCORP \DE\                         DE            X   X                  12/19/03

VANS INC                                DE                X           X      12/19/03

VERTEX PHARMACEUTICALS INC / MA         MA            X                      12/19/03

VIASAT INC                              CA            X   X                  12/18/03

VIRCO MFG CORPORATION                   DE            X   X                  12/19/03

VIROPHARMA INC                          DE            X   X                  12/17/03

VISTA CONTINENTAL CORP                  DE          X X                      12/09/03

VITAL LIVING INC                        AZ            X   X                  12/15/03

VULCAN INTERNATIONAL CORP               DE            X                      12/16/03

WACHOVIA COMMERCIAL MORTGAGE SECURITI   NC            X   X                  12/18/03

WALLACE SILVER INC                      ID          X     X X                12/04/03    AMEND

WARP TECHNOLOGY HOLDINGS INC            NV          X     X                  12/16/03

WASHINGTON MUTUAL MORTGAGE SECURITIES   DE                X                  12/19/03

WAVE SYSTEMS CORP                       DE            X   X                  12/17/03

WELLMAN INC                             DE                            X      12/19/03

WELLS FARGO ASSET SECURITIES CORP       DE            X   X                  12/19/03

WERNER HOLDING CO INC /DE/              DE                            X      12/19/03

WHOLESALE AUTO RECEIVABLES CORP         DE            X   X                  12/15/03

WICKES INC                              DE            X                      12/19/03

WILLIAMS COMPANIES INC                  DE                    X              12/19/03

WINMARK CORP                            MN            X   X                  12/18/03

WORLD AIRWAYS INC /DE/                  DE            X   X                  12/19/03

WORLD FUEL SERVICES CORP                FL            X   X                  12/18/03

XCEL ENERGY INC                         MN      X         X                  12/05/03

ZANETT INC                              DE      X                            12/04/03

ZOND PANAERO WINDSYSTEM PARTNERS I      CA            X                      12/19/03