SEC NEWS DIGEST

Issue 2002-96                                                    May 17, 2002

COMMISSION ANNOUNCEMENTS
     

SEC,  CFTC  AND  JAPANESE FINANCIAL SERVICES AGENCY SIGN INFORMATION  SHARING
ARRANGEMENT
                                      
     The  U.S. Securities and Exchange Commission, the U.S. Commodity Futures
     Trading  Commission  and the Japanese Financial  Services  Agency  (FSA)
     jointly  announced the signing of a Statement of Intent (SOI) Concerning
     Cooperation, Consultation and the Exchange of Information.
     
     The  SOI establishes a framework for information sharing and facilitates
     cooperation  in cross-border investigations of potential  violations  of
     securities  and futures laws.  The SOI is supported by diplomatic  Notes
     Verbale (Notes), exchanged today by the governments of the United States
     and  Japan.   The  Notes state the views shared by the  two  governments
     concerning the cooperation that the SEC, the CFTC and the FSA intend  to
     provide  under the SOI with respect to the way that information obtained
     under the SOI can be used by each country's criminal authorities.
     
     SEC  Chairman  Harvey L. Pitt, CFTC Chairman James E. Newsome,  and  FSA
     Commissioner  Shoji  Mori signed the SOI on behalf of  their  respective
     organizations.
     
     "Following  September  11,  the  need for  regulators  to  cooperate  in
     protecting  the  integrity of securities markets has  become  ever  more
     evident,"  said SEC Chairman Pitt.  "As securities markets  have  become
     increasingly global, we have worked closely with the Japanese securities
     regulators,  and  the SOI represents the next step in our  relationship.
     We  are  very pleased to announce today the signing of the SOI with  the
     Japanese FSA."
     
     CFTC Chairman Newsome said, "As the financial markets continue to expand
     globally,  regulators  cannot solely rely  on  their  own  authority  to
     monitor  financial activity and deter market abuse and fraud.  We  value
     international  information  sharing  arrangements  as  effective   tools
     supporting our regulatory and enforcement programs.  The SOI  and  Notes
     signed today with the Japanese will help us to police financial activity
     that  crosses  borders, to ensure the integrity of the markets,  and  to
     enhance protection of customers in both countries."
     
     FSA  Commissioner Mori said, "We are very pleased to sign the SOI  today
     with  the  SEC  and  the CFTC.  As market abuse and fraud  easily  cross
     borders  in  today's global financial markets, there is an  ever-growing
     need  for  international co-operation among regulators.  This  SOI  will
     expand and deepen Japan-U.S. regulatory co-operation, which will provide
     enhanced  protection  to  investors of  the  world's  largest  financial
     markets."
     
     The  SOI  is  among the first entered into by the FSA, and reflects  the
     strong  commitment  of  each authority to combat cross-border  fraud  by
     providing  the  "fullest assistance permissible under the  laws  of  the
     United States and Japan."  (Press Rel. 2002-68)

RULES AND RELATED MATTERS
     

FINAL RULES MANDATING EDGAR FILING FOR FOREIGN ISSUERS
     
      The Commission has adopted rules to require foreign private issuers and
     foreign  governments  to file electronically most  of  their  securities
     documents  through the Commission's Electronic Data Gathering, Analysis,
     and  Retrieval (EDGAR) system.    By mandating the electronic filing  of
     foreign issuers' securities documents on EDGAR, the Commission seeks  to
     achieve  the  same  investor  benefits  and  the  same  efficiencies  in
     information transmission, dissemination, retrieval and analysis realized
     since  it  mandated EDGAR filing for domestic issuers.  The  rules  also
     clarify  when an electronic or paper filer may submit an English summary
     instead  of an English translation of a foreign language document.   The
     rules further eliminate the requirement that any first-time EDGAR filer,
     domestic or foreign, submit a paper copy of its electronic filing to the
     Commission.  Finally, the rules permit a national securities exchange to
     file  voluntarily on EDGAR a Form 25, which reports the  delistng  of  a
     class of a company's securities.  The final rules have an effective date
     of  November 4, 2002, except that the rules eliminating the paper filing
     requirement and permitting the voluntary EDGAR filing of
     Form  25  are  effective upon publication in the Federal Register.   The
     adopting  release  is  available  on  the  Commission's  web   site   at
     http://www.sec.gov.  FOR FURTHER INFORMATION CONTACT:  Elliot Staffin at
     (202)  942-2990.   (Rels. 33-8099, 34-45922, International  Series  Rel.
     1259; File No. S7-18-01)
     

ENFORCEMENT PROCEEDINGS
     

SEC SETTLES AUDITOR INDEPENDENCE CASE WITH DENNIS GAITO, CPA

     On  May 16, the Commission issued an Order finding that Dennis M.  Gaito
     willfully violated the antifraud and auditor independence provisions  of
     the  federal  securities laws and aided and abetted  violations  of  the
     reporting  provisions,  ordering him to cease  and  desist  from  future
     violations,  and  denying him the privilege of appearing  or  practicing
     before the Commission as an accountant.  Gaito consented to the issuance
     of the Order without admitting or denying its findings.
     The  Commission commenced these administrative proceedings May 19, 1999.
     [In  the  Matter of Dennis M. Gaito, CPA, Exchange Act Rel. 41426;  File
     No.  3-9904.]    The  proceedings were stayed after  the  United  States
     Attorney's Office for the Eastern District of New York indicted Gaito-in
     an  unrelated  matter-in September 1999 for, among other  crimes,  money
     laundering  and  conspiracy  to  commit  securities  fraud.   Gaito  was
     convicted in May 2001 and, in November 2001 was sentenced to a  ten-year
     prison term.
     
     The  settled  Order  finds  that Gaito, a  former  principal  of  public
     accounting  firm  Moore Stephens, P.C., failed to  comply  with  auditor
     independence  standards  in connection with Moore  Stephens'  audits  of
     seven publicly traded issuers for varying periods between 1992 and 1998.
     Gaito's independence was impaired, the Commission found, because he  (1)
     acted  as a trustee that directly or indirectly owned the securities  of
     Moore Stephens audit clients; (2) as trustee, loaned millions of dollars
     to  a  director  and  principal of one of his  audit  clients,  in  that
     person's  capacity  as  trustee of a separate trust;  (3)  had  material
     investment  relationships with directors and principal  shareholders  of
     several  of  his  audits clients; and (4) knew or was  reckless  in  not
     knowing that his conduct would impair his firm's independence.
     
     The  Commission's Order finds that Gaito violated Exchange  Act  Section
     10(b)  and  Rule 10b-5 thereunder, that he aided and abetted and  caused
     violations  of Exchange Act Section 13(a) and Rule 13a-1,  and  violated
     Rule 2-02 of Regulation S-X.  (Rel. 34-45941; AAE Rel. 1556; File No. 3-
     9904)

DOUGLAS MCCASKEY ORDERED TO PAY $100,000 CIVIL PENALTY
                                      
     On May 16, the Commission announced that the U.S. District Court for the
     Southern District of New York issued an order on May 1, 2002 directing a
     Connecticut stock promoter, Douglas G. McCaskey, immediately  to  pay  a
     $100,000  civil  penalty in connection with a scheme to  manipulate  the
     market for Marcorp, Inc. stock during 1994.  The Court previously  found
     that  McCaskey  had  committed securities fraud in connection  with  the
     scheme,  found  McCaskey substantially unfit to serve as an  officer  or
     director  of  a public company, and barred McCaskey from serving  as  an
     officer  or  director  for  a  period of  six  years.   The  Court  also
     permanently enjoined him from violating Section 10(b) of the  Securities
     Exchange Act of 1934 and Rule 10b-5 thereunder, and Section 17(a) of the
     Securities Act of 1933 (See LR-17131, September 18, 2001).
     
     McCaskey  was  sentenced to five years probation and ordered  to  pay  a
     $30,000  fine  on  April  30, 2001 in the U.S. District  Court  for  the
     District  of  Connecticut  in connection with related  criminal  charges
     brought  by the U.S. Attorney for the District of Connecticut.  McCaskey
     had,  on  October 13, 2000, pleaded guilty to criminal charges  that  he
     violated   Section  10(b)  of  the  Exchange  Act  and  Rule  10b-5   by
     manipulating  the market for Marcorp, Inc. stock from  May  to  December
     1994 (See LR-17056 (July 2, 2001).  [SEC v. Douglas G. McCaskey, et al.,
     98 civ. 6153 (SWK) (SDNY); U.S. v. Douglas G. McCaskey, 00 cr. 219 (SRU)
     (D.CT.)] (LR-17520)

INVESTMENT COMPANY ACT RELEASES
     

J.P. MORGAN FLEMING ASSET MANAGEMENT (USA), INC., ET AL.

     A  notice has been issued giving interested persons until June 10, 2002,
     to  request  a  hearing on an application filed by J.P.  Morgan  Fleming
     Asset  Management (USA), Inc., et al., for an order pursuant to Sections
     6(c)  and  17(b) of the Investment Company Act that would  grant  relief
     from  Section  17(a)  of  the  Act.   The  order  would  permit  certain
     registered   investment  companies  (Funds)  to  engage   in   principal
     transactions  involving taxable money market instruments and  repurchase
     agreements  with  a  broker-dealer that is an affiliated  person  of  an
     affiliated person of the Funds.   (Rel. IC-25574 - May 15)

SELF-REGULATORY ORGANIZATIONS
     

DELISTINGS GRANTED

     An  order has been issued granting the application of the New York Stock
     Exchange  to  strike from listing and registration the Preferred  Stock,
     3.40%,   4.10%,  4.85%  and  5.25%  Series,  of  Niagara  Mohawk   Power
     Corporation,  effective  at the opening of business  on  May  17,  2002.
     (Rel. 34-45947)
     
     An  order has been issued granting the application of the New York Stock
     Exchange to strike from listing and registration the Common Stock,  $.50
     par value, and $1.875 Cumulative Convertible Preferred Stock, of Covanta
     Energy  Corporation,  effective at the opening of business  on  May  17,
     2002. (Rel. 34-45948)
     
     An  order has been issued granting the application of the New York Stock
     Exchange to strike from listing and registration the Common Stock,  $.01
     par  value, of APW Ltd., effective at the opening of business on May 17,
     2002.  (Rel. 34-45949)
     
     An  order has been issued granting the application of the New York Stock
     Exchange to strike from listing and registration the Common Stock,  $.0l
     par  value, of Kaiser Aluminum Corporation, effective at the opening  of
     business on May 17, 2002.  (Rel. 34-45950)
     
     An  order has been issued granting the application of the New York Stock
     Exchange  to strike from listing and registration the Common  Stock,  no
     par  value, of GenTek, Inc., effective at the opening of business on May
     17, 2002.  (Rel. 34-45951)
     
     An  order has been issued granting the application of the New York Stock
     Exchange to strike from listing and registration the Common Stock,  $.01
     par value, of NTL Incorporated, effective at the opening of business  on
     May 17, 2002.  (Rel. 34-45952)
     

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     PNM RESOURCES, ALVARADO SQUARE, NEW MEXICO, ALBUQUERQUE, NM, 87158,
        5052412700 - 100,000 ($2,710,000.00) Equity, (File 333-88372 - May. 16)
        (BR. 02)
S-3     ACXIOM CORP, 1 INFORMATION WAY, P O BOX 8180, LITTLE ROCK, AR,
        72203-0180, 5013421000 - 0 ($190,093,750.00) Non-Convertible Debt,
        (File 333-88376 - May. 16) (BR. 03)

S-3     CHILDRENS PLACE RETAIL STORES INC, ONE DODGE DR, CALDWELL, NJ, 07006,
        9732278900 - 2,000,000 ($64,670,000.00) Equity, (File 333-88378 -
        May. 16) (BR. 02)

S-8     BARNWELL INDUSTRIES INC, 1100 ALAKEA ST., SUITE 2900, HONOLULU, HI,
        96813, 808-531-8400 - 130,000 ($2,645,500.00) Equity, (File 333-88380 -
        May. 16) (BR. 04)

S-8     WEST COAST BANCORP /NEW/OR/, 5335 SW MEADOWS RD, SUITE 201,
        LAKE OSWEGO, OR, 97035, 5036840884 - 1,700,000 ($24,495,580.00) Equity,
        (File 333-88382 - May. 16) (BR. 07)

S-3     CUMMINS INC, 500 JACKSON ST, BOX 3005 MAIL CODE 60207, COLUMBUS, IN,
        47202-3005, 8123773259 -
        0 ($750,000,000.00) Unallocated (Universal) Shelf, (File 333-88384 -
        May. 16) (BR. 36)

S-3     TASER INTERNATIONAL INC, 7860 EAST MCLAIN DR., SUITE 2, SCOTTSDALE, AZ,
        85260, 4809052000 - 0 ($24,801,312.00) Equity, (File 333-88386 -
        May. 16) (BR. 06)

S-4     SEAGATE TECHNOLOGY HDD HOLDINGS, C/O SIMPSON THACHER & BARTLETT,
        3330 HILLVIEW AVENUE, PALO ALTO, CA, 94304, 6502515000 -
        0 ($400,000,000.00) Non-Convertible Debt, (File 333-88388 - May. 16)
        (BR. 03)

S-4     CADENCE DESIGN SYSTEMS INC, 2655 SEELY ROAD BLDG 5, SAN JOSE, CA,
        95134, 4089431234 - 0 ($347,276,124.00) Equity, (File 333-88390 -
        May. 16) (BR. 03)

S-3     AARON RENTS INC, 3001 N FULTON DR NE, 1100 AARON BLDG, ATLANTA, GA,
        30363, 4042310011 - 0 ($62,721,000.00) Equity, (File 333-88392 -
        May. 16) (BR. 06)

S-8     GALA HOSPITALITY CORP, 6230 FARIVIEW ROAD, SUITE 102, CHARLOTTE, NC,
        28210, 7045408138 - 6,000,000 ($240,000.00) Equity, (File 333-88396 -
        May. 16) (BR. 05)

S-8     OHIO CASUALTY CORP, 9450 SEWARD ROAD, FAIRFIELD, OH, 45014,
        5136032600 - 3,334,458 ($68,121,884.00) Equity, (File 333-88398 -
        May. 16) (BR. 01)

S-3     QUOVADX INC, 6400 SOUTH FIDLERS GREEN CIRCLE, STE 540, ENGLEWOOD, CO,
        80111, 3034882019 - 0 ($1,104,443.00) Equity, (File 333-88402 -
        May. 16) (BR. 08)

S-8     QUOVADX INC, 6400 SOUTH FIDLERS GREEN CIRCLE, STE 540, ENGLEWOOD, CO,
        80111, 3034882019 - 0 ($38,484,880.00) Equity, (File 333-88408 -
        May. 16) (BR. 08)
S-8     WARRANTECH CORP, 300 ATLANTIC ST, STAMFORD, CT, 06901, 2039751100 -
        400,000 ($134,000.00) Equity, (File 333-88410 - May. 16) (BR. 08)

S-8     WARRANTECH CORP, 300 ATLANTIC ST, STAMFORD, CT, 06901, 2039751100 -
        1,641,987 ($2,910,564.41) Equity, (File 333-88412 - May. 16) (BR. 08)

S-8     WEBMD CORP /NEW/, RIVER DRIVE CENTER 2, 669 RIVER DR, ELMWOOD PARK, NJ,
        07407, 4088765000 - 0 ($84,691,500.00) Equity, (File 333-88418 -
        May. 16) (BR. 03)

S-8     WEBMD CORP /NEW/, RIVER DRIVE CENTER 2, 669 RIVER DR, ELMWOOD PARK, NJ,
        07407, 4088765000 - 0 ($108,272,826.20) Equity, (File 333-88420 -
        May. 16) (BR. 03)

S-8     GRIFFON CORP, 100 JERICHO QUADRANGLE, JERICHO, NY, 11753, 5169385544 -
        500,000 ($9,890,000.00) Equity, (File 333-88422 - May. 16) (BR. 06)

S-8     ENGELHARD CORP, 101 WOOD AVENUE, ISELIN, NJ, 08830, 7322055000 -
        0 ($189,900,000.00) Equity, (File 333-88424 - May. 16) (BR. 06)

S-8     BIOPURE CORP, 11 HURLEY ST, CAMBRIDGE, MA, 02141, 6172346500 -
        1,200,000 ($9,205,000.00) Equity, (File 333-88426 - May. 16) (BR. 01)

S-8     STAMPEDE WORLDWIDE INC, 3910 RIGA BLVD, TAMPA, FL, 33619-1344,
        813-630-2760 - 7,500,000 ($75,000.00) Equity, (File 333-88428 -
        May. 16) (BR. 09)

S-8     PIONEER NATURAL RESOURCES CO, 1400 WILLIAMS SQUARE WEST,
        5205 N OCONNOR BLVD, IRVING, TX, 75039, 9724449001 -
        0 ($192,720,000.00) Equity, (File 333-88438 - May. 16) (BR. 04)

S-8     APOLO GOLD INC, 1458-409 GRANVILLE STREET, VANCOUVER BC CANADA, A1,
        V6C 1T2, 6046874150 - 5,000,000 ($575,000.00) Equity, (File 333-88440 -
        May. 16) (BR. 09)

S-8     TERRA INDUSTRIES INC, 600 FOURTH ST, PO BOX 6000, SIOUX CITY, IA,
        51102-6000, 7122771340 - 0 ($8,820,000.00) Equity, (File 333-88442 -
        May. 16) (BR. 02)

S-8     UNION PLANTERS CORP, UNION PLANTERS ADMINSTRATIVE CENTER,
        6200 POPLAR AVE, MEMPHIS, TN, 38119, 905-580-6000 -
        0 ($348,031,250.00) Equity, (File 333-88444 - May. 16) (BR. 07)

S-3     PROVIDENT FINANCIAL GROUP INC, ONE E FOURTH ST, CINCINNATI, OH, 45202,
        5135792000 - 172,500,000 ($172,500,000.00) Equity, (File 333-88446 -
        May. 16) (BR. 07)

S-3     CTS CORP, 905 W BLVD N, ELKHART, IN, 46514, 2192937511 -
        1,246,697 ($19,972,085.00) Equity, (File 333-88448 - May. 16) (BR. 36)

S-3     CIBER INC, 5251 DTC PKYWAY, STE 1400, ENGLEWOOD, CO, 80111-2742,
        3032200100 - 0 ($16,721,309.00) Equity, (File 333-88452 - May. 16)
        (BR. 03)

S-8     ALAMO GROUP INC, 1502 E WALNUT, SEGUIN, TX, 78155, 8303791480 -
        400,000 ($6,272,000.00) Equity, (File 333-88454 - May. 16) (BR. 36)

S-8     ILIVE INC/NV, 3960 WILSHIRE BLVD, SUITE 406, LOS ANGELES, CA, 90010,
        2132521090 - 1,100,000 ($99,000.00) Equity, (File 333-88456 - May. 16)
        (BR. 09)

N-2     SALOMON BROTHERS REAL ESTATE INCOME FUND INC, 125 BROAD ST, NEW YORK,
        NY, 10004, 8007256666 - 66,666 ($999,990.00) Equity, (File 333-88458 -
        May. 16) (BR. )

S-1     QUADRIGA SUPERFUND, 0 ($200,000,000.00) Other, (File 333-88460 -
        May. 16) (BR. )

S-8     CRIIMI MAE INC, 11200 ROCKVILLE PIKE, ROCKVILLE, MD, 20852,
        3018162300 - 25,000 ($127,750.00) Other, (File 333-88462 - May. 16)
        (BR. 08)

S-8     IDX SYSTEMS CORP, 1400 SHELBURNE RD, PO BOX 1070, SOUTH BURLINGTON, VT,
        05403, 8028621022 - 25,000 ($442,500.00) Equity, (File 333-88464 -
        May. 16) (BR. 03)

S-8     GULF ISLAND FABRICATION INC, GULF ISLAND FABRICATION INC,
        583 THOMPSON RD, HOUMA, LA, 70361, 5048722100 -
        500,000 ($9,175,000.00) Equity, (File 333-88466 - May. 16) (BR. 06)

S-8     OCULAR SCIENCES INC /DE/, 1855 GATEWAY BLVD, SUITE 700, CONCORD, CA,
        94520, 1-925-969-7000 - 300,000 ($7,572,000.00) Equity,
        (File 333-88468 - May. 16) (BR. 36)

S-8     GAP INC, ONE HARRISON, SAN FRANCISCO, CA, 94105, 4159524400 -
        0 ($17,050,000.00) Equity, (File 333-88470 - May. 16) (BR. 02)

SB-2    INSYNQ INC, 1101 BROADWAY PLZ, 60 E SOUTH TEMPLE, TACOMA, WA, 98402,
        2532842000 - 121,157,143 ($666,364.00) Equity, (File 333-88472 -
        May. 16) (BR. 05)

S-8     P D C INNOVATIVE INDUSTRIES INC, 3701 NW 126TH AVE.,
        CORPORATE PARK, BAY 5, CORAL SPRINGS, FL, 33065, (954) 341- -
        1,000,000 ($110,000.00) Equity, (File 333-88474 - May. 16) (BR. 09)

S-8     RYERSON TULL INC /DE/, 2621 WEST 15TH PLACE, CHICAGO, IL, 60608,
        7737622121 - 0 ($26,425,000.00) Equity, (File 333-88476 - May. 16)
        (BR. 06)

S-3     PIONEER NATURAL RESOURCES CO, 1400 WILLIAMS SQUARE WEST,
        5205 N OCONNOR BLVD, IRVING, TX, 75039, 9724449001 -
        0 ($1,000,000,000.00) Other, (File 333-88478 - May. 16) (BR. 04)

SB-2    PRIME RESOURCE INC, 22 EAST FIRST SOUTH, 4TH FLOOR, SALT LAKE CITY, UT,
        1231, 8015218636 - 150,000 ($750,000.00) Equity, (File 333-88480 -
        May. 16) (BR. )

S-3     ACE LTD, ACE BLDG, 30 WOODBOURNE AVE, HAMILTON HM 08 BERMU, D0, 00000,
        8092955200 - 0 ($1,500,000,000.00) Unallocated (Universal) Shelf,
        (File 333-88482 - May. 16) (BR. 01)

SB-2    WESTERN FEED MILLS INC, ROUTE 1 SALE BARN ROAD, PO BOX 596, CEDAR VALE,
        KS, 67024, 6207582283 - 0 ($14,000,000.00) Equity, (File 333-88484 -
        May. 16) (BR. )

S-8     COVENANT TRANSPORT INC, 400 BIRMINGHAM HIGHWAY, CHATTANOOGA, TN, 37419,
        4238211212 - 1,003,034 ($15,956,817.00) Equity, (File 333-88486 -
        May. 16) (BR. 05)

S-8     STATION CASINOS INC, 2411 W SAHARA AVE, LAS VEGAS, NV, 89102,
        7023672411 - 0 ($17,690,000.00) Equity, (File 333-88490 - May. 16)
        (BR. 05)

S-3     GRIC COMMUNICATIONS INC, 1421 MCCARTHY BLVD, MILPITAS, CA, 95035,
        4089551920 - 0 ($20,444,264.94) Equity, (File 333-88492 - May. 16)
        (BR. 08)

S-3     TROPICAL SPORTSWEAR INTERNATIONAL CORP, 4902 W WATERS AVE, TAMPA, FL,
        33634, 8132494900 - 0 ($136,689,000.00) Equity, (File 333-88494 -
        May. 16) (BR. 02)

S-3     CYMER INC, 16750 VIA DEL CAMPO COURT, SAN DIEGO, CA, 92127,
        6194517300 - 0 ($250,000,000.00) Debt Convertible into Equity,
        (File 333-88496 - May. 16) (BR. 36)

S-3     ARRIS GROUP INC, 11450 TECHNOLOGY CIRCLE, DULUTH, GA, 30097,
        6784732000 - 0 ($185,915,000.00) Equity, (File 333-88498 - May. 16)
        (BR. 37)

S-8     TRAILER BRIDGE INC, 9550 REGENCY SQUARE BLVD, STE 500, JACKSONVILLE,
        FL, 32225, 9047244400 - 1,350,000 ($7,253,208.00) Equity,
        (File 333-88502 - May. 16) (BR. 05)

S-8     ROXIO INC, 461 S MILPITAS BLVD, MILPITAS, CA, 95035, 4089572553 -
        1,718,444 ($32,719,174.00) Equity, (File 333-88504 - May. 16) (BR. 03)
     
     

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 CONTACTS INC                      DE          X     X       05/15/02

3DFX INTERACTIVE INC                    CA            X           05/16/02

ACXIOM CORP                             DE          X     X       05/15/02

ALLIANCE GAMING CORP                    NV          X     X       05/15/02

AMC ENTERTAINMENT INC                   DE                X   X   03/28/02

AMERICAN GROUP INC/FL                                 X           05/16/02

AMERICAN RETIREMENT CORP                TN                    X   05/16/02

ANKER COAL GROUP INC                    DE            X   X       05/14/02

ANTHRACITE CAPITAL INC                  MD            X   X       05/15/02

APARTMENT INVESTMENT & MANAGEMENT CO    MD                X   X   05/15/02

ASPEON INC                              DE            X   X       05/01/02

ASSISTED LIVING CONCEPTS INC            NV            X   X       05/16/02

ATLANTIC AMERICAN CORP                  GA          X     X       05/31/02

BECTON DICKINSON & CO                   NJ                    X   05/16/02

BIO STANDARD CORP                       FL            X           05/16/02

BIOJECT MEDICAL TECHNOLOGIES INC        OR          X     X       05/10/02   AMEND

BIOMARIN PHARMACEUTICAL INC             DE            X           05/15/02

BUCKEYE TECHNOLOGIES INC                DE            X           05/16/02

BUTLER MANUFACTURING CO                 DE          X     X       05/16/02

BUTLER MANUFACTURING CO                 DE          X     X       05/16/02

BUTLER MANUFACTURING CO                 DE          X     X       05/16/02

BUTLER MANUFACTURING CO                 DE          X     X       05/16/02

CALPROP CORP                            CA            X   X       05/15/02

CBQ INC                                 CO          X     X       11/13/00   AMEND

CENTURY PACIFIC FINANCIAL CORP          AZ            X X X       05/15/02

CHAMPION ENTERPRISES INC                MI            X   X       05/16/02

CHICAGO MERCANTILE EXCHANGE HOLDINGS    DE            X   X       05/15/02

CHILES OFFSHORE INC/NEW/                DE            X   X       05/14/02

CHITTENDEN CORP /VT/                    VT            X           05/15/02

CITIZENS COMMUNICATIONS CO              DE            X   X       05/16/02

CLAIBORNE LIZ INC                       DE                  X     05/16/02

CLEVELAND CLIFFS INC                    OH                    X   05/14/02

CLIP N PIERCE FASHION INC                     X                   04/22/02

COCA COLA CO                            DE            X   X       05/14/02

COLLINS INDUSTRIES INC                  MO          X             05/16/02

COLUMBIA LABORATORIES INC               DE            X           05/14/02

CONCEPTUS INC                           DE            X           05/07/02

CONCORD EFS INC                         DE            X           05/16/02

CONSECO FINANCE SECURITIZATIONS CORP    DE            X   X       05/15/02

CORECOMM LTD /DE/                       DE                X   X   03/31/02

CORIXA CORP                             DE            X   X       05/16/02

CORIXA CORP                             DE            X   X       12/13/01   AMEND

CORPORATE BOND BACKED CERT TR SER 199   DE            X   X       05/15/02

CRIIMI MAE INC                          MD            X           05/15/02

CURIS INC                               DE          X     X       04/26/02   AMEND

CWABS INC                               DE            X   X       05/15/02

CWABS INC                               DE            X   X       05/15/02

CYGNE DESIGNS INC                       DE          X     X       05/09/02   AMEND

DELTAGEN INC                            DE            X   X       05/16/02

DISEASE SCIENCES INC                    DE          X     X       05/10/02

DOE RUN RESOURCES CORP                  NY            X           05/15/02

E PIPHANY INC                           DE          X     X       05/14/02

EDISON MISSION ENERGY                   CA          X     X       05/10/02

EFUNDS CORP                             DE            X   X       05/15/02

ELEPHANT TALK COMMUNICATIONS INC        CA                  X     01/04/02   AMEND

EME HOMER CITY GENERATION LP            CA          X     X       05/10/02

ENSCO INTERNATIONAL INC                 DE            X   X       05/14/02

ENTERNET INC                            NV            X   X       05/15/02

ENVIRO ENERGY CORP                      DE    X                   05/16/02

EOS INTERNATIONAL INC                   DE            X   X       05/15/02

EOS INTERNATIONAL INC                   DE            X   X       04/16/02   AMEND

EUFAULA BANCORP INC                     DE            X           05/15/02

EYE CARE INTERNATIONAL INC              DE          X     X       05/09/02

FACTUAL DATA CORP                       CO            X           05/16/02

FIRST TENNESSEE NATIONAL CORP           TN          X     X       05/15/02

FORTUNE NATURAL RESOURCES CORP          DE            X   X       05/16/02

FRIENDLY ICE CREAM CORP                 MA          X     X       05/16/02

GENSYM CORP                             DE          X     X       03/27/02   AMEND

GLOBALSCAPE INC                         DE            X   X       05/15/02

HANOVER DIRECT INC                      DE          X     X       05/14/02   AMEND

HYSEQ INC                               NV            X   X       05/14/02

INSPIRE INSURANCE SOLUTIONS INC         TX            X           05/14/02

INTAC INTERNATIONAL INC                 NV          X             05/15/02

JONES MEDIA NETWORKS LTD                CO          X     X       05/10/02   AMEND

JONES PROGRAMMING PARTNERS 1-A LTD      CO          X     X       05/09/02

JONES PROGRAMMING PARTNERS 2-A LTD      CO          X     X       05/09/02

JOSHUA TREE CONSTRUCTION INC            NV      X         X       03/22/02   AMEND

K TRONIK INTERNATIONAL CORP                         X             05/15/02

KAHALA CORP/                            FL      X         X       05/01/02

KANEB PIPE LINE PARTNERS L P            DE            X   X       05/13/02

KELLWOOD CO                             DE      X     X   X       03/15/02

KEYPORT LIFE INSURANCE CO               MA          X             05/09/02

KOGER EQUITY INC                        FL                X   X   05/13/02

LAFARGE NORTH AMERICA INC               MD          X     X       05/06/02   AMEND

LIFEPOINT HOSPITALS INC                 DE            X   X   X   05/15/02

LMI AEROSPACE INC                       MO            X           05/16/02

LMI AEROSPACE INC                       MO            X           05/16/02

MACK CALI REALTY CORP                   MD            X   X       05/13/02

MANTECH INTERNATIONAL CORP              NJ                    X   05/07/02

MAPINFO CORP                            DE            X           04/01/02

MB FINANCIAL INC     /MD                MD                    X   05/15/02

MEDIQUIK SERVICES INC                   DE            X   X       05/16/02

METRIS RECEIVABLES INC                  DE                  X     04/30/02

METRIS RECEIVABLES INC                  DE                  X     04/30/02

METROMEDIA FIBER NETWORK INC            DE            X   X       05/16/02

MIDWEST GENERATION LLC                  CA          X     X       05/10/02

MIRANT AMERICAS GENERATING LLC          DE          X     X       05/15/02

MIRANT CORP                             DE          X     X       05/15/02

MIRANT MID ATLANTIC LLC                 DE          X     X       05/15/02

MISSION ENERGY HOLDING CO               DE          X     X       05/10/02

MISSISSIPPI CHEMICAL CORP /MS/          MS          X             05/13/02

MONARCH CEMENT CO                       KS          X             05/15/02

MPHASE TECHNOLOGIES INC                 NJ          X     X       05/16/02   AMEND

MSC INDUSTRIAL DIRECT CO INC            NY          X     X       05/15/02

MSDW STRUCTURED ASSET CORP              DE                X       05/14/02

NAVISTAR INTERNATIONAL CORP             DE            X           05/16/02

NETRATINGS INC                          DE            X   X       05/15/02

NORTHPORT INVESTMENTS INC               NV    X X         X       05/13/02

NOVASTAR MORTGAGE FUNDING TRUST SERIE   DE            X   X       04/25/02

NS GROUP INC                            KY                X   X   05/16/02

NUCENTRIX BROADBAND NETWORKS INC        DE          X     X       05/16/02

PACIFICARE HEALTH SYSTEMS INC /DE/      DE            X           05/16/02

PALWEB CORP                                           X   X       05/02/02

PILLOWTEX CORP                          TX        X       X       05/02/02

PMI GROUP INC                           DE            X           05/16/02

PONTE NOSSA ACQUISITION CORP            DE          X     X       05/09/02

POPULAR INC                             PR            X   X       05/16/02

PROVELL INC                             MN      X         X       05/09/02

PROVINCE HEALTHCARE CO                  DE            X   X       05/15/02

QUADRAMED CORP                          DE          X X   X       04/05/02   AMEND

QUESTRON TECHNOLOGY INC                 DE      X         X       05/15/02

QUINTON CARDIOLOGY SYSTEMS INC          DE          X     X       05/10/02

RENTRAK CORP                            OR          X             05/09/02

RESOURCE ASSET MANAGEMENT CORP          NV    X X     X           05/15/02   AMEND

SALIX PHARMACEUTICALS LTD                                 X   X   05/15/02

SEACOAST FINANCIAL SERVICES CORP        MA          X     X       05/16/02

SEACOR SMIT INC                         DE            X   X       05/14/02

SELECT COMFORT CORP                     MN                    X   05/16/02

SENSAR CORP /NV/                        NV          X X   X       04/23/02   AMEND

SHAW GROUP INC                          LA      X         X       05/03/02

SHIRE PHARMACEUTICALS GROUP PLC                       X   X       05/15/02

SL GREEN REALTY CORP                    MD            X   X       03/27/02

STAGE STORES INC                        NV            X   X       05/15/02

STEPAN CO                               DE          X     X       05/16/02   AMEND

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X           04/25/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE                X       04/30/02

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE                X       04/30/02

SUITE 101 COM INC                       DE                X       05/15/02

SVI SOLUTIONS INC                       NV      X         X       05/16/02

SYNTHETECH INC                          OR          X             05/16/02

T & G2                                  NV          X             05/16/02   AMEND

TANGRAM ENTERPRISE SOLUTIONS INC        PA                    X   05/10/02

TELETECH HOLDINGS INC                   DE          X     X       05/10/02

THREE FIVE SYSTEMS INC                  DE          X     X       05/13/02

TIDEL TECHNOLOGIES INC                  DE            X   X       05/16/02

TOYOTA AUTO FINANCE RECEIVABLES LLC     DE            X   X       05/14/02

U S LABORATORIES INC                    DE      X         X       05/01/02

U S VISION INC                          DE            X   X       05/14/02

UNITEDHEALTH GROUP INC                  MN          X     X       05/15/02

URBANI HOLDINGS INC                     CO      X         X       03/15/02

UROLOGIX INC                            MN          X     X       05/14/02

VALERO L P                              DE            X   X       12/31/01

VENTAS INC                              DE            X   X       05/14/02

VERTICALNET INC                         PA                X       04/26/01   AMEND

VIACOM INC                              DE            X           05/15/02

VIASYS HEALTHCARE INC                   DE          X     X       05/09/02

WABASH NATIONAL CORP /DE                DE            X   X       05/16/02

WALKER INTERNATIONAL INDUSTRIES INC     DE          X X   X       05/16/02

WASHINGTON GROUP INTERNATIONAL INC      DE            X   X       05/13/02

WEBCO INDUSTRIES INC                    OK            X           05/10/02

WELLS REAL ESTATE INVESTMENT TRUST IN   MD      X         X       05/01/02

WGL HOLDINGS INC                        VA          X     X       05/15/02

XCEL ENERGY INC                         MN            X   X       05/16/02

XO COMMUNICATIONS INC                   DE          X     X       05/15/02