SEC NEWS DIGEST


Issue 2002-204                                              October 22, 2002


COMMISSION ANNOUNCEMENTS


REPORT  ON  ADMINISTRATIVE PROCEEDINGS FOR THE PERIOD APRIL 1,  2002  THROUGH
SEPTEMBER 30, 2002

     A  Report  on  Administrative Proceedings for the Period April  1,  2002
     through  September 30, 2002 has been issued, giving summary  statistical
     information  on  the  Commission's administrative proceedings  caseload.
     The  reports, issued each October and April, are published  in  the  SEC
     Docket and appear on the Commission's website.   (Rel. 34-46664)
     

RULES AND RELATED MATTERS


DISCLOSURE REQUIRED BY SECTIONS 404, 406 AND 407 OF THE SARBANES-OXLEY ACT OF
2002

     On  October 22, the Commission issued a release proposing rules relating
     to  Sections  404, 406 and 407 of the Sarbanes-Oxley Act of  2002.   The
     proposed rules would require companies to include in their Exchange  Act
     filings:    (1)  an  annual  internal  control  report,  (2)  disclosure
     regarding whether a company has adopted a code of ethics that applies to
     certain  senior officers, and (3) disclosure regarding whether a company
     has  a financial expert on its audit committee.  The proposed rules also
     would  revise  the  Commission's recently adopted quarterly  and  annual
     report  certification requirements.  (Rels. 33-8138; 34-46701; IC-25775;
     File No. S7-40-02)


ENFORCEMENT PROCEEDINGS


CIVIL FRAUD CASE AND ADMINISTRATIVE PROCEEDING AGAINST AARON CHAITOVSKY, CPA,
AND ROBERT GLASS, CPA

     On  October  21,  the  Commission issued an Order Instituting  a  Public
     Administrative  Proceeding Pursuant to Rule 102(e) of  the  Commission's
     Rules  of  Practice  and  Findings and Order of  the  Commission  as  to
     respondents  Aaron Chaitovsky and Robert Glass.  Chaitovsky  and  Glass,
     both  certified  public  accountants in New York,  were  the  engagement
     partner   and  SEC  review  partner,  respectively,  on  the  audit   of
     AppOnline.com, Inc.'s December 31, 1999 financial statements, which were
     filed  with the Commission.  The Commission found that on Oct. 18, 2002,
     Chaitovsky and Glass were enjoined from violating Sections 10(b) and 10A
     of  the  Securities Exchange Act of 1934 (Exchange Act) and  Rule  10b-5
     thereunder, and from aiding and abetting violations of Section 13(a)  of
     the  Exchange  Act and Rules 12b-20 and 13a-1 thereunder  (SEC  v.  Paul
     Skulsky, et al., No. 02-CV-1524 (DRH)).  The civil injunctive action was
     based on allegations that Chaitovsky and Glass caused the issuance of an
     audit  report containing an unqualified opinion, which stated  that  the
     audit  had been conducted in accordance with Generally Accepted Auditing
     Standards (GAAS) and that the financial statements had been prepared  in
     conformity  with Generally Accepted Accounting Principles  (GAAP),  even
     though  Chaitovsky and Glass knew or were reckless in not  knowing  that
     the  audit had not been performed in accordance with GAAS and  that  the
     financial statements had not been prepared in conformity with GAAP.  The
     civil  action also alleged that Chaitovsky and Glass knew that AppOnline
     had  filed false financial statements with the Commission, but  took  no
     steps  to  notify  AppOnline's  board of  directors,  or  any  committee
     thereof, that an illegal act had or might have occurred.  Based  on  the
     foregoing, the Commission suspended Chaitovsky and Glass from  appearing
     or  practicing as an accountant before the Commission, with the right to
     apply   for  reinstatement  after  five  years.   Chaitovsky  and  Glass
     consented  to the relief.  [SEC v. Paul Skulsky, et al., No. 02-CV-1524,
     DRH,  EDNY] (LR-17794); (Administrative Proceeding - Rel. 34-46694;  AAE
     Rel. 1652; File No. 3-10917)
     
ADMINISTRATIVE  PROCEEDINGS  INSTITUTED  AGAINST  STEVIN  HOOVER  AND  HOOVER
CAPITAL MANAGEMENT, INC. BASED ON HOOVER'S FELONY CONVICTION
     
     The  Commission  announced  that  on October  21  it  instituted  public
     administrative proceedings pursuant to Sections 203(e) and 203(f) of the
     Investment Advisers Act of 1940 against Hoover Capital Management,  Inc.
     (HCM), a registered investment adviser located in Kansas City, Missouri,
     and  Stevin R. Hoover, the sole owner of HCM, based on Hoover's criminal
     conviction in August 2002, in the United States District Court  for  the
     District of Massachusetts, for violations of the antifraud provisions of
     the Advisers Act.
     
     In  the Commission's Order Instituting Public Administrative Proceedings
     (Order), the Division of Enforcement alleges that on August 7, 2002,  in
     the  case  of  United States v. Hoover, Crim. A. No.  02-10309  DPW  (D.
     Mass.),  Hoover pled guilty to a one-count felony charge of fraudulently
     misappropriating nearly $200,000 from three HCM clients between 1997 and
     1998  in  violation  of Section 206(2) of the Advisers  Act  (15  U.S.C.
     80b-6(2)  and 80b-17).  Hoover is scheduled to be sentenced on Oct.  31,
     2002.
     
     A  hearing  will  be  scheduled before an administrative  law  judge  to
     determine  whether the allegations contained in the Order are  true,  to
     provide Hoover and HCM an opportunity to dispute these allegations,  and
     to  determine what sanctions, if any, are appropriate and in the  public
     interest.   For  more  information, see Litigation  Release  Nos.  17666
     (August  8, 2002), 17487 (April 24, 2002), 17284 (Dec. 19, 2001),  17240
     (Nov. 19, 2001), 17236 (Nov. 16, 2001) and 16983 (May 2, 2001). (Rel. IA-
     2068; File No. 3-10918)
     
SEC ALLEGES FRAUD AGAINST AVENTURA, FLORIDA PUBLIC COMPANY IN CONNECTION WITH
FALSE  SEC  FILINGS  AND  AGAINST ITS TRANSFER AGENT FOR  VIOLATIONS  OF  THE
FEDERAL SECURITIES LAWS

     The  Commission  announced that on October 15 it filed a  federal  civil
     action  (action)  against  Florida Stock Transfer,  Inc.  (FST),  Vector
     Holdings  Corp. (Vector), and Allen E. Weintraub, president of both  FST
     and Vector, in connection with alleged violations by FST of the transfer
     agent  rules under the federal securities laws and alleged false filings
     with  the SEC by Vector.  The action asked for emergency relief  against
     FST  and Weintraub.  On October 16, 2002, the Honorable Patricia  Seitz,
     United  States  District  Judge  for the Southern  District  of  Florida
     entered,  among other things, a temporary restraining order against  FST
     and Weintraub and an asset freeze against Weintraub.
     
     According  to the SEC's complaint (complaint), Vector's transfer  agent,
     FST,  which is under the exclusive control of Weintraub, has engaged  in
     violations  of  the  transfer agent rules under the  federal  securities
     laws.   The  complaint  alleges, among other things  that  FST  did  not
     produce  all  documents requested by SEC examiners during an examination
     of  FST, did not create and maintain a daily log, and kept an incomplete
     and  inaccurate  master securityholder file for  Vector.   Further,  the
     complaint  alleges that since Weintraub gained control  of  Vector,  its
     filings  with  the  SEC  have failed to disclose  one  or  more  of  the
     following: (1) In 1992, Weintraub pled guilty in Broward County, Florida
     to  five felonies: one count of organized fraud and four counts of grand
     theft; (2) In 1998, Weintraub pled nolo contendere in Miami-Dade County,
     Florida  to  four felony counts for fraudulent practices;  (3)  Also  in
     1998,  a  civil judgment was entered against Weintraub in the amount  of
     $22,897.36, which remains unsatisfied; and (4) In 2000, a civil judgment
     was  entered  against Weintraub in the amount of $33,549.62  which  also
     remains   unsatisfied.    The  complaint  also   alleges   that   Vector
     misrepresented Weintraub's background in its annual report for the  year
     ended  December 31, 2001 which was later also incorporated by  reference
     into  a  Form S-8 registration statement.  The complaint further alleges
     Weintraub has profited from Vector's misrepresentations and omissions by
     dumping millions of Vector shares into the public market for a profit of
     well over $200,000.
     
     As a result, the SEC's complaint charges FST with violations of Sections
     17(a)(1),  17(a)(3), 17A(c), 17A(d)(1) and 17(f)(2)  of  the  Securities
     Exchange  Act of 1934 (Exchange Act) and Rules 17Ac2-1, 17Ad-6,  17Ad-7,
     17Ad-10,   17Ad-11,  17Ad-12,  17Ad-15,  17Ad-16,  17Ad-17,  and   17f-2
     thereunder,  and  charges  Weintraub  with  aiding  and  abetting  those
     violations.   The SEC's complaint further charges Vector  and  Weintraub
     with violations of 17(a) of the Securities Act of 1933 (Securities Act),
     Section  10(b)  of  the  Exchange Act and  Rule  10b-5  thereunder,  and
     Weintraub  with  violations of Rule 13b2-2; Vector  with  violations  of
     Section  13(a) of the Exchange Act and Rules 12b-20, 13a-1,  13a-11  and
     13a-13  thereunder,  and  Weintraub with aiding  and  abetting  Vector's
     violations of Section 13(a) of the Exchange Act and Rules 12b-20, 13a-1,
     13a-11  and 13a-13 thereunder.  The SEC is also seeking in this  lawsuit
     preliminary and permanent injunctions against FST, Vector and Weintraub,
     disgorgement of ill-gotten profits from Weintraub, civil money penalties
     against  FST  and  Weintraub and an officer  and  director  bar  against
     Weintraub.    [SEC  v.  Florida Stock Transfer,  Inc.,  Vector  Holdings
     Corp.,  and  Allen  E.  Weintraub, Case No. 02-23048-CIV-Ungaro-Benages,
     S.D. Fla.] (LR-17795)

MAN CHARGED WITH CONSPIRACY TO OBSTRUCT SEC INVESTIGATION

     The  U.S.  Attorney  for  the Central District  of  California  and  the
     Securities  and Exchange Commission announced that Daniel W. Jacobs  was
     charged  with  conspiracy to obstruct justice during an SEC  enforcement
     investigation  of Reed E. Slatkin.  From approximately  1986  until  May
     2001, Slatkin operated a massive Ponzi scheme in which he solicited more
     than  $593 million from approximately 800 investors.  Jacobs has  agreed
     to plead guilty to the charge when he is arraigned in November.

     In  his plea agreement, Jacobs admitted that when the SEC began a formal
     investigation  of  Slatkin's  activities  in  1999,  Jacobs  and  others
     conspired to obstruct the SEC's investigation.  Jacobs and others, among
     other  things,  provided  the SEC with false  documents  concerning  NAA
     Financial, a purported Swiss brokerage firm in which Slatkin purportedly
     held his investors' funds.  For his role, Jacobs received $1 million and
     a quantity of gold coins from Slatkin.  Specifically, Jacobs:
  
     * Helped Slatkin prepare to testify falsely before the SEC by reviewing
       the details of the concocted NAA Financial story with Slatkin.
  
     * Introduced and encouraged an unindicted co-conspirator in Europe to
       assist Slatkin in an attempt to convince the SEC that NAA Financial 
       was a legitimate European brokerage company.
  
     * Set-up false European telephone numbers for NAA Financial.
  
     * Purchased European-style NAA Financial letterhead stationary in Europe
       and provided it to Slatkin.
  
     * Altered a facsimile machine at his residence so that recipients of
       documents sent from the machine would see a header which reflected the 
       name NAA Financial and a European facsimile number.
  
     * Caused the SEC to be falsely informed that NAA Financial's delay in
       providing documentation was due to the conduct of another entity, 
       Romulus Investment Trust, which controlled the accounts.
  
     * Caused the SEC to be falsely informed, using the name Charles Thibodeau,
       that Romulus Investment Trust was transferring Slatkin's funds to a new 
       NAA Financial account in a Swiss Bank.
     
     * Fabricated NAA Financial and Romulus Investment Trust documentation,
       including letters and brokerage statements, which was provided to the SEC.
  
     * Signed fabricated NAA Financial documents as Michel Axiall.
  
     * Fabricated bank records and correspondence which reflected that over
       $400 million had been wire-transferred into purported Swiss accounts 
       held for Slatkin's benefit.
  
     * Shredded portions of Slatkin's NAA Financial files which exposed Jacobs'
       role in the conspiracy in an effort to conceal those records from the SEC 
       and other law enforcement authorities.

     On  May  11,  2001, the SEC obtained a temporary restraining  order  and
     asset  freeze against Slatkin in federal district court in Los  Angeles.
     The  Commission  alleged  that  Slatkin defrauded  hundreds  of  clients
     through  his unregistered investment advisory business located in  Santa
     Barbara, California.

     On  June  7,  2001, the U.S. District Court for the Central District  of
     California  entered a Judgment of Permanent Injunction against  Reed  E.
     Slatkin.  The  judgment enjoins Slatkin from future  violations  of  the
     antifraud  provisions of Section 17(a) of the Securities  Act  of  1933,
     Section  10(b)  of the Securities Exchange Act of 1934  and  Rule  10b-5
     thereunder,  and  Sections 206(1) and 206(2) of the Investment  Advisers
     Act  of  1940  and  the  investment adviser registration  provisions  of
     Section  203(a)  of  the Advisers Act.  Slatkin,  without  admitting  or
     denying the allegations in the complaint, consented to the entry of  the
     injunction.   Slatkin  has  also  been barred  by  the  Commission  from
     associating with any investment adviser.

     The  U.S.  Attorney's  Office  for the Central  District  of  California
     charged  Slatkin with 15 felony charges, including mail and wire  fraud,
     money  laundering  and  conspiracy to obstruct  justice  during  an  SEC
     enforcement  investigation.  Slatkin pleaded guilty and is scheduled  to
     be  sentenced on Feb. 24, 2003.  Additional information can be found  in
     Litigation  Release  No. 16988 (May 15, 2001) and No.  17033  (June  12,
     2001) and Advisers Act Release No. 2006 (Jan. 2, 2002).  [U.S. v. Daniel
     W. Jacobs, CR 02-1108 (C.D. Cal.)] (LR-17796)
     

HOLDING COMPANY ACT RELEASES
     

UNITIL CORPORATION, ET AL.

     A  notice has been issued giving interested persons until Nov. 12, 2002,
     to  request  a hearing on a proposal by Unitil Corporation (Unitil)  and
     two  of  its  retail  electric  utility subsidiaries,  Concord  Electric
     Company  (CECo) and Exeter & Hampton Electric Company (E&H).  Applicants
     seek authority to carry out a stock exchange to effect the merger of E&H
     into  CECo,  which  will  then  be renamed Unitil  Energy  Systems  Inc.
     Applicants  also  request  authority  to  amend  and  combine  the  debt
     indentures of E&H and CECo into a single indenture, request authority to
     solicit  proxies  or  consents from holders  of  outstanding  shares  of
     preferred  stock with regard to the merger and related transactions  and
     from bondholders with regard to the indenture consolidation, and request
     authority to revise the existing authorization for the Unitil money pool
     to  reflect  the merger. E&H requested an order authorizing commencement
     of  the  solicitation of proxies or consents from  the  holders  of  the
     outstanding  shares  of its preferred stock for the purpose  of  seeking
     approval of the merger and related transactions and the solicitation  of
     consents  from  bondholders in connection with  the  proposed  indenture
     amendments.    It  appears  to  the  Commission  that  the   Applicants'
     declarations  regarding the proposed solicitation of proxies  should  be
     permitted  to become effective immediately under Rule 62(d).  (Rel.  35-
     27580)


SELF-REGULATORY ORGANIZATIONS
     

IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE

     A proposed rule change (SR-PCX-2002-69) filed by the Pacific Exchange to
     adopt a new Interpretation under PCXE Rule 7.37 in securities subject to
     the ITS Plan Exemption 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 Oct. 21.  (Rel.  34-
     46684)
     
WITHDRAWALS SOUGHT
     
     A  notice has been issued giving interested persons until Nov. 8,  2002,
     to comment on the application of Central Maine Power Company to withdraw
     its  Dividend Series Preferred Stock (Par Value $100) 3.5% Series,  from
     listing  and  registration on the American Stock  Exchange.   (Rel.  34-
     46689)
     
     A  notice has been issued giving interested persons until Nov. 8,  2002,
     to  comment  on  the application of El Paso Tennessee Pipeline  Co.,  to
     withdraw  its 8 1/4% Cumulative Preferred Stock, Series A, from  listing
     and registration on the New York Stock Exchange.    (Rel. 34-46690)
     
     A  notice has been issued giving interested persons until Nov. 8,  2002,
     to   comment  on  the  application  for  withdrawal  from  listing   and
     registration (FFP Marketing Company Partners, Inc., $.01 par value) from
     the American Stock Exchange.  (Rel. 34-46691)
     
WITHDRAWALS GRANTED
     
     An order has been issued granting the application of KBK Capital Trust I
     to  withdraw  its  9.50 % Trust Preferred Securities  from  listing  and
     registration on the American Stock Exchange, effective at the opening of
     business on Oct. 18, 2000.    (Rel. 34-46692)
     
     An  order  has  been  issued  granting the application  of  KBK  Capital
     Corporation  to withdraw its Common Stock, par value $.01, from  listing
     and  registration,  on  the American Stock Exchange,  effective  at  the
     opening of business on Oct. 21, 2002.    (Rel. 34-46699)
     
     An  order  has  been  issued  granting the application  of  KBK  Capital
     Corporation  to withdraw its Common Stock, par value $.01, from  listing
     and  registration, on the Pacific Exchange, effective at the opening  of
     business on Oct. 21, 2000.   (Rel. 34-46700)
     
DELISTING GRANTED

     An  order  has  been  issued  granting the application  of  the  Pacific
     Exchange  to strike from listing and registration certain call  and  put
     options  contracts issued by The Options Clearing Corporation respecting
     certain underlying securities, effective Oct. 21, 2002.  (Rel. 34-46693)


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-4     VOICE MOBILITY INTERNATIONAL INC, 13777 COMMERCE PARKWAY, SUITE 180,
        RICHMOND, A1, V6V 2X3, 6044820000 - 41,802,115 ($5,225,264.38) Equity,
        (File 333-100642 - Oct. 21) (BR. 37)

S-8     FORLINK SOFTWARE CORP INC, P O BOX 60, COLLEX/GENEVA SWITZE, CH1239,
        8014857775 - 0 ($380,000.00) Equity, (File 333-100645 - Oct. 21)
        (BR. 03)

S-8     CALLON PETROLEUM CO, 200 N CANAL ST, NATCHEZ, MS, 39120, 6014421601 -
        350,000 ($1,601,250.00) Equity, (File 333-100646 - Oct. 21) (BR. 04)

S-1     SCANSOFT INC, 9 CENTENNIAL DRIVE, PEABODY, MA, 01960, 9789772000 -
        0 ($33,976,181.00) Equity, (File 333-100647 - Oct. 21) (BR. 03)

S-1     SCANSOFT INC, 9 CENTENNIAL DRIVE, PEABODY, MA, 01960, 9789772000 -
        0 ($43,470,000.00) Equity, (File 333-100648 - Oct. 21) (BR. 03)

S-8     SCS TRANSPORTATION INC, 0 ($11,782,826.40) Equity, (File 333-100649 -
        Oct. 21) (BR. 05)

S-3     MEDIX RESOURCES INC, 305 MADISON AVE, SUITE 2033, NEW YORK, NY, 10165,
        2126972509 - 19,158,753 ($9,579,377.00) Equity, (File 333-100650 -
        Oct. 21) (BR. 03)

S-3     NETGURU INC, 22700 SAVI RANCH PARKWAY, YORBA LINDA, CA, 92887,
        7149742500 - 106,500 ($197,025.00) Equity, (File 333-100651 - Oct. 21)
        (BR. 03)

S-8     NETJ COM CORP, 34190 SEPULVEDA AVENUE, SUITE 217, CAPISTRANO BEACH, CA,
        92624, 949-487-7295 -
        8,380,000 ($182,265.00) Debt Convertible into Equity,
        (File 333-100652 - Oct. 21) (BR. 09)

S-8     STILWELL FINANCIAL INC, 920 MAIN STREET 21ST FLOOR, KANSAS CITY, MO,
        64105, 8162182400 - 980,000 ($10,554,600.00) Equity, (File 333-100653 -
        Oct. 21) (BR. 07)


RECENT 8K FILINGS


Form 8-K is used by companies to file current reports on the following events:

    Item 1.  Changes in Control of Registrant.
    Item 2.  Acquisition or Disposition of Assets.
    Item 3.  Bankruptcy or Receivership.
    Item 4.  Changes in Registrant's Certifying Accountant.
    Item 5.  Other Materially Important Events.
    Item 6.  Resignations of Registrant's Directors.
    Item 7.  Financial Statements and Exhibits.
    Item 8.  Change in Fiscal Year.
    Item 9.  Regulation FD Disclosure.

     The following companies have filed 8-K reports for the date indicated and/or
amendments to 8-K reports previously filed, responding to the item(s) of the form
specified.   8-K  reports  may  be  obtained in  person  or  by  writing  to  the
Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington,  D.C.
20549  or  at the following e-mail box address:  <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     DATE   COMMENT
----------------------------------------------------------------------------------
1 800 FLOWERS COM INC                   DE            X           10/18/02

3DFX INTERACTIVE INC                    CA        X       X       10/15/02

ADVANTA BUSINESS RECIEVABLES CORP                         X       10/21/02

AK STEEL HOLDING CORP                   DE            X   X       10/18/02

ALASKA COMMUNICATIONS SYSTEMS GROUP I   DE            X   X       10/02/02

AMERICAN AMMUNITION INC /CA             CA            X           10/04/02

APPLIED MICROSYSTEMS CORP /WA/          WA            X   X       10/15/02

ARCHSTONE SMITH OPERATING TRUST         MD            X   X       10/21/02

ARCHSTONE SMITH TRUST                   MD            X   X       10/21/02

ARTISAN COMPONENTS INC                  DE            X   X       10/18/02

ASSET BACKED SECURITIES CORP            DE            X           10/21/02

AT&T LATIN AMERICA CORP                 DE            X           08/14/02

AUTOZONE INC                            NV            X   X       10/18/02

BETHLEHEM STEEL CORP /DE/               DE            X   X       10/21/02

BETHLEHEM STEEL CORP /DE/               DE                    X   10/21/02

BIOKEYS PHARMACEUTICALS INC             DE            X   X       10/17/02

BOEING CO                               DE            X           10/21/02

BPP LIQUIDATING TRUST                   MD            X           10/18/02

BROADCOM CORP                           CA            X           10/17/02

CADIZ INC                               DE            X   X       10/16/02

CAPITOL REVOLVING HOME EQUITY LOAN TR   MD            X           10/21/02

CAPITOL REVOLVING HOME EQUITY LOAN TR   MD            X           10/21/02

CARDIAC SCIENCE INC                     DE            X   X       10/18/02

CENTERPOINT ENERGY INC                                    X   X   10/21/02

CENTEX CONSTRUCTION PRODUCTS INC        DE                X   X   10/21/02

CITICORP                                DE            X           10/15/02

CITIZENS FIRST FINANCIAL CORP           DE            X   X   X   10/18/02

COMBINED PENNY STOCK FUND INC           CO          X     X       10/18/02

COMMERCIAL MORTGAGE PASS THROUGH CERT   DE            X   X       10/15/02

COMMONWEALTH BIOTECHNOLOGIES INC        VA                X       10/16/02

COMPOSITE HOLDINGS INC                  NV              X         10/21/02

COMPUSONICS VIDEO CORP                  CO            X           10/21/02

CORIXA CORP                             DE            X   X       10/15/02

CREDIT SUISSE FIRST BOSTON MORTGAGE S   DE            X           10/21/02

CREDIT SUISSE FIRST BOSTON MORTGAGE S   DE            X           10/21/02

CREDIT SUISSE FST BOSTON MT SEC CO HM   DE            X   X       07/25/02

CREDIT SUISSE FST BOSTON MT SEC CO HM   DE            X   X       08/25/02

CREDIT SUISSE FST BOSTON MT SEC CO HM   DE            X   X       09/25/02

CSFB MORTGAGE BACKED PASS THROUGH CER   DE            X           10/21/02

CWABS INC                               DE            X   X       10/15/02

CWABS INC                               DE            X   X       10/15/02

CWABS INC                               DE            X   X       10/15/02

DOE RUN RESOURCES CORP                  NY            X   X       10/17/02

DVI RECEIVABLES CORP                    DE                X       09/30/02

DVI RECEIVABLES CORP VIII               DE                X       09/30/02

EQUITY ONE ABS INC                      DE            X   X       10/18/02

EXELON CORP                             PA            X           10/18/02

EXELON CORP                             PA                    X   10/21/02

FAIR ISAAC & COMPANY INC                DE                X       08/05/02  AMEND

FIRST HORIZON ASSET SECURITIES INC      DE            X   X       10/17/02

FIRST SECURITY BANCORP INC /KY/         KY                X       09/30/02

FIRST STATE BANCORPORATION              NM            X   X   X   10/17/02

FIRSTCITY FINANCIAL CORP                DE                X   X   10/21/02

FLEET CREDIT CARD FUNDING TRUST                       X   X       10/21/02

FORD MOTOR CO                           DE            X   X       10/21/02

FORD MOTOR CREDIT CO                    DE            X   X       10/21/02

FORWARD ACQUISITION CORP                DE    X           X       09/26/02

GE CAPITAL COM MORT CORP COM MORT PAS   DE            X   X       10/18/02

GS MORTGAGE SECURITIES CORP             DE            X   X       10/17/02

GS MORTGAGE SECURITIES CORP             DE            X           10/18/02

HASBRO INC                              RI            X   X       10/21/02

HERCULES ACQUISITION CORP               DE    X           X       09/23/02

HUNTSMAN INTERNATIONAL HOLDINGS LLC     DE            X   X       10/21/02

HUNTSMAN INTERNATIONAL LLC              DE            X   X       10/21/02

HUNTSMAN POLYMERS CORP                  DE                X       10/21/02

IBERIABANK CORP                         LA                X   X   10/18/02

IFS INTERNATIONAL HOLDINGS INC          DE    X                   10/21/02

INTERNATIONAL TOTAL SERVICES INC        OH            X   X       10/18/02

INVACARE CORP                           OH            X           10/16/02

IRWIN FINANCIAL CORPORATION             IN            X   X       10/21/02

IVANHOE ENERGY INC                                    X           10/21/02

JAMESON INNS INC                        GA            X   X       10/21/02

KAMAN CORP                              CT      X                 10/21/02

KANEB PIPE LINE OPERATING PARTNERSHIP   DE            X   X       10/21/02

KANEB PIPE LINE PARTNERS L P            DE            X   X       10/21/02

KMART CORP                              MI                X   X   10/18/02

KUSHNER LOCKE CO                        CA                X       10/18/02

LAKELAND INDUSTRIES INC                 DE          X             10/21/02

LTV CORP                                DE            X   X       10/21/02

MAF BANCORP INC                         DE            X   X       10/21/02

MAJOR AUTOMOTIVE COMPANIES INC          NV            X   X       10/21/02

MAXUS REALTY TRUST INC                  MO            X   X       10/16/02

MCDATA CORP                             DE            X           10/21/02

MEDIX RESOURCES INC                     CO            X           10/16/02

MERIDIAN HOLDINGS INC                   CO          X             11/15/01

MONTEREY BAY BANCORP INC                DE            X   X       09/30/02

MSDW STRUCTURED SATURNS SERIES 2001 2   DE                X       10/01/02

MTS INC                                 CA            X   X       10/18/02

MUNICIPAL MORTGAGE & EQUITY LLC         DE            X           09/30/02

NASHUA CORP                             MA            X           10/10/02

NATIONAL RESIDENTIAL PROPERTIES NV IN   NV      X         X       10/07/02

NATIONAL VISION INC                     GA            X           10/11/02

NEBO PRODUCTS INC                       UT            X   X X     10/18/02

NETRATINGS INC                          DE      X         X       10/21/02

NICHOLAS INVESTMENT CO INC              NV      X         X       09/10/02

NORTHEAST UTILITIES SYSTEM              MA                    X   10/21/02

NORTHEAST UTILITIES SYSTEM              MA                    X   10/21/02

NORTHWESTERN CORP                       DE            X   X       10/18/02

NOVATEL WIRELESS INC                    DE            X   X       09/18/02

OCCIDENTAL PETROLEUM CORP /DE/          DE            X       X   10/21/02

OPENTV CORP                                     X     X   X       10/04/02

PAK MAIL CENTERS OF AMERICA INC         CO            X   X       10/17/02

PENFORD CORP                            WA            X           10/21/02

PEOPLES BANK CREDIT CARD MASTER TRUST   CT            X   X       09/30/02

PG&E CORP                               CA            X           10/21/02

PG&E NATIONAL ENERGY GROUP INC          DE            X           10/21/02

PITNEY BOWES INC /DE/                   DE            X           09/30/02

PMA CAPITAL CORP                        PA            X   X       10/16/02

POPE RESOURCES LTD PARTNERSHIP          DE            X   X       10/21/02

PRIVATEBANCORP INC                      DE            X   X       10/21/02

PROXIM CORP                             DE                X       08/05/02  AMEND

PRUDENTIAL FINANCIAL INC                NJ                    X   10/21/02

QUESTAR PIPELINE CO                     UT      X         X       10/20/02

READERS DIGEST ASSOCIATION INC          DE            X           10/21/02

REDWOOD MICROCAP FUND INC                           X     X       10/18/02

REPLIGEN CORP                           DE            X           10/17/02

SALIX PHARMACEUTICALS LTD                             X   X       10/21/02

SANGSTAT MEDICAL CORP                   DE            X   X       10/21/02

SAVANNAH BANCORP INC                    GA            X           10/18/02

SAVANNAH BANCORP INC                    GA                    X   10/15/02

SCHERING PLOUGH CORP                    NJ            X   X       10/17/02

SCHICK TECHNOLOGIES INC                 DE                X   X   10/21/02

SCOTIA PACIFIC CO LLC                   DE                    X   10/21/02

SEABOARD CORP /DE/                      DE            X           10/18/02

SONICS & MATERIALS INC                  DE            X   X       10/21/02

SYKES ENTERPRISES INC                   FL            X           10/21/02

TEPPCO PARTNERS LP                      DE            X   X       10/16/02

TERAFORCE TECHNOLOGY CORP               DE            X   X       10/03/02

TEXAS BIOTECHNOLOGY CORP /DE/           DE            X           10/21/02

THERMOVIEW INDUSTRIES INC               DE            X           10/21/02

TIDEL TECHNOLOGIES INC                  DE            X   X       10/21/02

TULARIK INC                             DE            X   X       10/18/02

U S TIMBERLANDS CO LP                   DE            X   X       10/17/02

UNITED BANKSHARES INC/WV                WV            X   X       10/21/02

UNITED STATES STEEL CORP                DE            X   X       10/21/02

UNIVERSAL BROADBAND COMMUNICATIONS IN   NV          X     X       10/16/02

VENTIV HEALTH INC                       DE            X           09/26/02

VESTA INSURANCE GROUP INC               DE            X   X       10/21/02

VICON FIBER OPTICS CORP                 DE          X             10/09/02  AMEND

VISKASE COMPANIES INC                   DE            X           10/17/02

VISKASE COMPANIES INC                   DE            X           10/21/02

VOICE MOBILITY INTERNATIONAL INC        NV            X           10/21/02

WACHOVIA COMMERCIAL MORTGAGE SECURITI   NC            X   X       10/18/02

WACHOVIA COMMERCIAL MORTGAGE SECURITI   NC            X   X       10/18/02

WASHINGTON MUTUAL MORTGAGE SECURITIES   DE                X       10/16/02

WATERS INSTRUMENTS INC                  MN          X     X       10/15/02

XEROX CORP                              NY            X           10/21/02

XEROX CREDIT CORP                       DE            X           10/21/02

ZIONS BANCORPORATION /UT/               UT                X       10/17/02