SEC NEWS DIGEST


Issue 2004-62                                                March 31, 2004



COMMISSION ANNOUNCEMENTS


SEC ANNOUNCES REGULATION NMS PUBLIC HEARINGS SCHEDULE CHANGE

     On  March 30, the Commission announced a scheduling change to its public
     hearings on proposed Regulation NMS, a proposal designed to enhance  and
     modernize  the  regulatory structure of the U.S.  equity  markets.   The
     first  hearing  will take place on April 21, 2004, in New  York,  rather
     than  on  Thursday,  April  1,  2004,  in  Washington,  D.C.  to  better
     accommodate the schedules of participants.

     Subsequent hearings will be scheduled as needed.  (Press Rel. 2004-43)

CHESTER SPATT NAMED CHIEF ECONOMIST

     The Commission announced today the selection of Chester Spatt, Ph.D., as
     Chief  Economist  and Director of the Commission's  Office  of  Economic
     Analysis.
     
     Spatt,  50,  will  join the Commission from Carnegie  Mellon  University
     where  he  is the Mellon Bank Professor of Finance and Director  of  the
     Center  for  Financial Markets at the Tepper School of Business.   Spatt
     will  succeed  Lawrence E. Harris, who is returning to his research  and
     teaching at the USC Marshall School of Business where he holds the  Fred
     V. Keenan Chair in Finance.
     
     "I  am  pleased to welcome Dr. Spatt to the Commission staff at  such  a
     critical time for our financial markets.  I look forward to his  insight
     and  analysis into the important issues we are facing," Chairman William
     H. Donaldson said.
     
     In  accepting  the position, Spatt said, "I am delighted  to  have  this
     opportunity to join Chairman Donaldson and his outstanding staff at  the
     Securities  and  Exchange  Commission to work on  the  important  issues
     facing America's financial markets."
     
     Spatt   received  his  Ph.D.  in  Economics  from  the   University   of
     Pennsylvania  in  1979.   He has researched and written  extensively  on
     market  structure, pricing and valuation, and the impact of  information
     in the marketplace.
     
     Spatt  is married to Ellen Gordon Spatt.  Their son Samuel is a freshman
     at Brandeis University.  (Press Rel. 2004-45)
     


ENFORCEMENT PROCEEDINGS

     
ORDER  MAKING  FINDINGS  AND IMPOSING REMEDIAL SANCTION  BY  DEFAULT  AGAINST
KRISTIN LUCK EMERY

     An  Administrative  Law Judge has issued an Order  Making  Findings  and
     Imposing  Remedial Sanction By Default (Default Order)  against  Kristin
     Luck  Emery (Emery).  The Order Instituting Proceedings alleged that  on
     Aug.  4,  2003, a judgment by default was entered against Emery  in  the
     U.S.  District Court for the Central District of California, permanently
     enjoining her from violating Sections 5 and 17(a) of the Securities  Act
     of  1933,  Sections 10(b) and 15(a) of the Securities  Exchange  Act  of
     1934,  and  Rule  10b-5  thereunder.   The  Default  Order  finds  these
     allegations to be true and bars Emery from association with  any  broker
     or dealer.  (Rel. 34-49503; File No. 3-11361)

ORDER MAKING FINDINGS AND IMPOSING REMEDIAL SANCTION BY DEFAULT AGAINST  MARK
DEYAK

     An  Administrative  Law Judge has issued an Order  Making  Findings  and
     Imposing  Remedial Sanction By Default (Default Order) against  Mark  D.
     Deyak  (Deyak).  The Order Instituting Proceedings alleged that on  July
     11,  2003, a judgment by default was entered against Deyak in  the  U.S.
     District  Court for the Southern District of Ohio, permanently enjoining
     him  from  future violations of Section 17(a) of the Securities  Act  of
     1933, Sections 10(b), 15(a), and 15(c) of the Securities Exchange Act of
     1934 and Rule 10b-5 thereunder.  The Default Order finds the allegations
     to  be  true  and bars Deyak from association with a broker  or  dealer.
     (Rel. 34-49504; File No. 3-11385)
     
MUTUAL  FUND  MANAGER  MFS PAYS $50 MILLION FINE TO  SETTLE  SEC  ENFORCEMENT
ACTION

FIRM CHARGED WITH HAVING FAILED TO ADEQUATELY DISCLOSE ITS USE OF MUTUAL FUND
BROKERAGE   COMMISSIONS  TO  PAY  FOR  "SHELF  SPACE"  AT   BROKERAGE   FIRMS
DISTRIBUTING ITS FUNDS

     The  Commission  today  announces a settled enforcement  action  against
     Massachusetts   Financial  Services  Company  (MFS).   MFS   failed   to
     adequately disclose to the Boards of Trustees of investment companies in
     the  MFS  Fund  Complex (MFS Funds) and to MFS Funds'  shareholders  the
     conflict of interest created by its use of fund assets -- namely, mutual
     fund brokerage commissions -- to pay for "shelf space" arrangements.  As
     part  of  the  settlement, MFS will pay a penalty of $50 million,  which
     will be distributed to the MFS Funds.
     
     The  Commission's Order finds that from at least Jan. 1,  2000,  through
     Nov. 7, 2003, MFS negotiated bilateral arrangements, known as "Strategic
     Alliances,"  with  approximately 100 broker-dealers.   In  exchange  for
     heightened visibility within the broker-dealers' distribution  networks,
     MFS  directed  brokerage commissions on fund portfolio  transactions  to
     these  broker-dealers.  Based upon negotiated formulas, MFS paid broker-
     dealers  anywhere from 15 to 25 basis points (bps) on mutual fund  gross
     sales  and/or  3 to 20 bps on assets held over one year.  MFS  satisfied
     the Strategic Alliances in two ways:  by paying cash, or "hard dollars,"
     and  by  directing  brokerage  commissions.   When  MFS  used  brokerage
     commissions  to  satisfy  Strategic Alliances, it  directed  to  broker-
     dealers  commissions  in an amount 1.5 times (or some  other  negotiated
     multiple)  the amount it would have paid in hard dollars to satisfy  the
     same  Strategic Alliances.  MFS did not adequately disclose to the  fund
     Boards  and  shareholders  the  nature of  these  arrangements  and  the
     attendant conflict of interest they created.

     The  Commission's Order finds that MFS willfully violated Section 206(2)
     of  the Investment Advisers Act of 1940 (Advisers Act) and Section 34(b)
     of  the  Investment Company Act.  Section 206(2) prohibits an investment
     adviser  from  engaging  in  any transaction,  practice,  or  course  of
     business  that  operates as a fraud or deceit upon  its  client.   As  a
     fiduciary,  MFS  had a duty to disclose effectively to  the  Boards  any
     potential  conflict  of interest created by the use  of  fund  brokerage
     commissions to satisfy Strategic Alliances.  Section 34(b) prohibits any
     person  from making materially misleading statements or omissions  in  a
     registration   statement.   Neither  the  MFS  Funds'  prospectuses   or
     Statements  of  Additional  Information adequately  disclosed  that  MFS
     directed  fund brokerage commissions to satisfy the negotiated Strategic
     Alliances.

     MFS  has agreed to settle this matter, without admitting or denying  the
     findings in the Commission's Order.  The Commission's Order censures MFS
     and  orders  it  to  cease-and-desist from  committing  or  causing  any
     violations  of Section 206(2) of the Advisers Act and Section  34(b)  of
     the  Investment Company Act.  In addition, MFS has suspended its use  of
     fund brokerage commissions to pay for the Strategic Alliances.  MFS  has
     also  undertaken to direct an independent consultant to conduct a review
     of,  and  to  provide  recommendations concerning,  MFS's  policies  and
     procedures  with  respect  to  its Strategic  Alliances  including,  its
     disclosures   to  the  Boards  and  shareholders,  and  to   adopt   the
     recommendations of the independent consultant.  Finally, MFS will make a
     nominal  disgorgement  payment  and  will  pay  $50  million  in   civil
     penalties.   Pursuant to the Fair Funds provision of the  Sarbanes-Oxley
     Act  of  2002,  MFS  will distribute the penalty to  the  MFS  Funds  in
     accordance  with a distribution plan approved by the Commission.   (Rel.
     IA-2224; IC-26409; File No. 3-11450; Press Rel. 2004-44)

IN THE MATTER OF TERRY RADER

     On  March  31,  the  Commission issued an Order Instituting  Proceedings
     Pursuant to Section 15(b) of the Securities Exchange Act of 1934, Making
     Findings  and  Imposing  Remedial  Sanctions  against  Terry  Don  Rader
     (Rader).   The  Order  was based upon Rader's Dec.  21,  2000,  criminal
     conviction  in  a related matter in which he was sentenced  to  48-month
     incarceration and ordered to pay $2.4 million in restitution.  The Order
     was  also based on a April 15, 2002, judgment in a related civil  matter
     that  found that Rader had violated Section 17(a) of the Securities  Act
     and Section 10(b) of the Exchange Act and Rule 10b-5 thereunder, and had
     aided  and  abetting  violations of Sections  15(c)  and  17(a)  of  the
     Exchange  Act  and  Rules 15c3-1, 17a-3 and 17a-4  thereunder.   Rader's
     fraud involved manipulating the price of stock in the inventory accounts
     of  Weber  Investment Company (Weber), a broker-dealer where  Rader  had
     been  an  executive, destroying certain of Weber's inventory  runs  that
     were  required to be made and maintained and aiding and abetting Weber's
     net capital violations.

     Based  upon the above, the Order permanently bars Rader from association
     with any broker or dealer.  Rader consented to the issuance of the Order
     without  admitting  or  denying  any of the  allegations  in  the  civil
     injunctive action.  (Rel. 34-49507; File No. 3-11451)

SEC v. RICKY LANG AND ZION CAPITAL MANAGEMENT LLC
     
     On  March  30, the Commission commenced proceedings to collect  a  civil
     penalty  previously  ordered in a Commission  administrative  proceeding
     against Ricky A. Lang (Lang), a resident of Lakewood, Colorado and  Zion
     Capital  Management LLC (Zion). The complaint, filed pursuant to Section
     21(e)  of the Securities Exchange Act of 1934 and Section 209(d) of  the
     Investment Advisers Act, asks a federal court to order Lang and Zion  to
     comply  with  the  Commission's Order and pay $211,821 of  disgorgement,
     $87,343 of prejudgment interest, and a $220,000 civil money penalty. The
     complaint charges that Lang and Zion failed to comply with the terms  of
     a  prior  Commission  order imposing remedial sanctions  issued  In  the
     Matter  of Ricky A. Lang, et al., Administrative Proceeding File No.  3-
     10659,  issued on Dec. 11, 2003. [SEC v. Ricky A. Lang and Zion  Capital
     Management LLC, Civ. No. 04-M-0620  (D. Colo.)] (LR-18647)

SEC v. ERIC E. RESTEINER, ET AL.
U.S. v. ERIC EDWARD RESTEINER

     The  Commission announced today that on March 24 the U.S.  Attorney  for
     the  District  of Massachusetts obtained an indictment against  Eric  E.
     Resteiner  on  60  felony counts including wire fraud, mail  fraud,  and
     money  laundering  charges  involving a  fictitious  investment  scheme.
     Resteiner is a defendant in a previously filed SEC fraud action based on
     the same conduct.
          
     The  indictment alleges that Resteiner created and executed a scheme  by
     which he defrauded approximately 50 investors, many of whom were members
     of  the  Church of Christ Scientist (Christian Science Church),  out  of
     more than $30 million through a purported high-yield, international bank
     trading program.  As part of this scheme, Resteiner, assisted by others,
     made  false representations to prospective investors, including that  he
     was  one  of  only a few people in the world permitted to conduct  "off-
     balance  sheet"  trading,  that his trading  program  would  pay  annual
     returns of no less than 50 percent, and that investors' principal  would
     never  be  at risk.  The indictment further alleges that Resteiner  knew
     that  he  was  not  a  trader and had no way to  generate  the  promised
     investment returns, that investors' principal was not safe, and  was  in
     fact  being  used to pay purported "interest" payments to  investors  to
     lure  more  investors  into  the  scheme,  and  to  support  his  lavish
     lifestyle.   The indictment alleges Resteiner maintained  homes  in  the
     Bahamas  and  in  Switzerland, a yacht, an airplane, a  helicopter,  two
     Rolls  Royce  motor cars, two Hummer vehicles, a Porsche Carerra  sports
     car, and other assorted vehicles.
     
     On April 16, 2001, the Commission filed a complaint in the Massachusetts
     federal  district court against Resteiner and others charging them  each
     with  participating  in  the  same  investment  scheme  alleged  in  the
     indictment.  On Aug. 19, 2002, the Massachusetts federal district  court
     entered  default  judgments  against Resteiner  and  another  defendant,
     Voldemar A. VonStrasdas, in the Commission's action.  The Court  ordered
     Resteiner and VonStrasdas jointly and severally to pay disgorgement plus
     prejudgment interest of $25,930,895.26.  In addition, the Court  ordered
     Resteiner  and VonStrasdas each to pay civil penalties of $4.4  million,
     and  permanently enjoined each of them from violating the antifraud  and
     other  provisions  of  the  federal  securities  laws.   The  court  had
     previously  entered judgments by consent against two  other  individuals
     involved  in Resteiner's fraudulent investment scheme, Charles  G.  Dyer
     and  Miles  M.  Harbur,  and against two entities  controlled  by  Dyer,
     Resource  F,  LLC  and  Bunker Hill Aviation,  LLC.   [SEC  v.  Eric  E.
     Resteiner, et al., Civil Action No. 01-10637 (PBS) USDC for the District
     of  Massachusetts]; [U.S. v. Eric Edward Resteiner, Criminal Action  No.
     04-CR-10082 (MLW) USDC for the District of Massachusetts] (LR-18648)
     
SEC  CHARGES FORMER CHIEF FINANCIAL OFFICER OF MCKESSON HBOC FOR HIS ROLE  IN
THE MASSIVE ACCOUNTING FRAUD

     The  Commission today announced charges against Richard H. Hawkins,  the
     former  Chief Financial Officer of McKesson HBOC, for his  role  in  the
     financial reporting fraud at the company.  McKesson HBOC (since  renamed
     McKesson  Corporation), a Fortune 100 company with headquarters  in  San
     Francisco, California, was formed by the January 1999 merger of McKesson
     Corporation with HBO & Company (HBOC), an Atlanta, Georgia-based  vendor
     of  healthcare software.  Hawkins and other top officers participated in
     a  fraudulent scheme to artificially inflate revenue and net  income  of
     McKesson HBOC.

       McCall  becomes  the twelfth person charged by the Commission  in  its
     investigation  of  the  long-running scheme  to  inflate  the  company's
     revenue and net income.  Hawkins, age 53, lives in Atherton, California.
     [SEC v. Richard H. Hawkins, USDC, NDCA, Civil Action No. 04-1259 CW] (LR-
     18649; AAE Rel. No. 1981)


HOLDING COMPANY ACT RELEASES


PEPCO HOLDINGS, INC., ET AL.

     A notice has been issued giving interested persons until April 20, 2004,
     to  request  a hearing on a proposal by Pepco Holdings, Inc. (Pepco),  a
     registered  holding company, Conectiv, a registered holding company  and
     subsidiary  of  Pepco,  and  Atlantic City  Electric  Company  (ACE),  a
     subsidiary of Conectiv, to sell certain utility assets of ACE.
     (Rel. 35-27825)
     

SELF-REGULATORY ORGANIZATIONS


APPROVAL OF PROPOSED RULE CHANGES

     The  Commission  approved  a proposed rule change  (SR-CHX-2003-25)  and
     Amendments  No.  1  and  No. 2 thereto submitted by  the  Chicago  Stock
     Exchange relating to stop order handling rules.  Publication is expected
     in the Federal Register during the week of March 29.  (Rel. 34-49496)
     
     The  Commission  approved  a  proposed  rule  change  (SR-NASD-2003-184)
     submitted  by  the National Association of Securities Dealers  requiring
     NASD  members  to  review  and update Executive  Representative  contact
     information  on  a  quarterly basis.  Publication of the  order  in  the
     Federal  Register is expected during the week of March  29.   (Rel.  34-
     49497)


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     PAUL SON GAMING CORP, 1700 S INDUSTRIAL ROAD, LAS VEGAS, NV, 89102,
        7023842425 - 0 ($299,250.00) Equity, (File 333-114019 - Mar. 30)
        (BR. 05)

S-8     GENITOPE CORP, 525 PENOBSCOT DR, REDWOOD CITY, CA, 94063, 6504822000 -
        0 ($13,300,706.25) Equity, (File 333-114020 - Mar. 30) (BR. 01)

S-4     INTERSIL CORP/DE, 1996 TEROB COURT, MILPTAS, CA, 95035, 4059451323 -
        0 ($247,226,489.00) Equity, (File 333-114021 - Mar. 30) (BR. 36)

S-3     WYNN RESORTS LTD, 3145 LAS VEGAS BLVD S., LAS VEGAS, NV, 89109,
        7027334444 - 0 ($1,000,000,000.00) Unallocated (Universal) Shelf,
        (File 333-114022 - Mar. 30) (BR. 05)

SB-2    POWERLINX INC, 200 MADONNA BLVD., TIERRA VERDE, FL, 33715, 7278667440 -
        11,701,580 ($2,223,300.20) Equity, (File 333-114024 - Mar. 30) (BR. 02)

S-8     CENTRAL FEDERAL CORP, C/O CENTRAL FEDERAL BANK, 601 MAIN ST,
        WELLSVILLE, OH, 43968, 3305321517 - 14,545 ($200,000.00) Equity,
        (File 333-114025 - Mar. 30) (BR. 07)

S-1     COHEN & STEERS INC, 757 THIRD AVENUE 20TH FLOOR, NEW YORK, NY, 10017,
        212 832 3232 - 0 ($100,000,000.00) Equity, (File 333-114027 - Mar. 30)
        (BR. 22)

S-3     CYBEX INTERNATIONAL INC, 10 TROTTER DRIVE, MEDWAY, MA, 02053,
        5085334300 - 0 ($585,987.60) Equity, (File 333-114028 - Mar. 30)
        (BR. 05)

SB-2    PACIFIC GOLD CORP, 141 ADELAIDE STREET WEST, STE. 1004, TORONTO, A6,
        M5H 3L5, 416-214-1483 - 8,000,000 ($2,000,000.00) Equity,
        (File 333-114029 - Mar. 30) (BR. 05)

S-8     RTW INC /MN/, 8500 NORMANDALE LAKE BLVD, STE 1400, BLOOMINGDALE, MN,
        55437, 6128930403 - 0 ($321,000.00) Equity, (File 333-114030 - Mar. 30)
        (BR. 01)

S-4     BLUE RIDGE PAPER PRODUCTS INC,
        0 ($125,000,000.00) Non-Convertible Debt, (File 333-114032 - Mar. 30)
        (BR. 04)

S-8     ALTIRIS INC, 588 WEST 400 SOUTH, LINDON, UT, 84042, 8018052400 -
        0 ($32,167,227.00) Equity, (File 333-114033 - Mar. 30) (BR. 03)

S-8     TETRA TECHNOLOGIES INC, 25025 I-45N, THE WOODLANDS, TX, 77380,
        2813671983 - 450,000 ($8,921,160.00) Equity, (File 333-114034 -
        Mar. 30) (BR. 02)

S-3     NEUROBIOLOGICAL TECHNOLOGIES INC /CA/, 5102158000 -
        0 ($20,168,240.00) Equity, (File 333-114035 - Mar. 30) (BR. 01)

S-8     NUCLEAR SOLUTIONS INC, 1050 CONNECTICUT AVENUE, N.W.,SUITE 1000,
        WASHINGTON, DC, 20036, 2027723133 - 5,000,000 ($1,100,000.00) Equity,
        (File 333-114036 - Mar. 30) (BR. 01)

SB-2    AUTOINFO INC, PO BOX 4383, STAMFORD, CT, 06907-0383, 2019301800 -
        3,633,333 ($2,361,666.00) Equity, (File 333-114037 - Mar. 30) (BR. 05)

S-3     HANGER ORTHOPEDIC GROUP INC, TWO BETHESDA METRO CENTER, SUITE 1300,
        BETHESDA, MD, 20814, 3019860701 - 9,637,500 ($164,897,625.00) Equity,
        (File 333-114038 - Mar. 30) (BR. 01)

S-8     MODEM MEDIA INC, 230 EAST AVENUE, NORWALK, CT, 06855, 2032997000 -
        800,000 ($5,220,000.00) Equity, (File 333-114039 - Mar. 30) (BR. 08)

S-8     COASTAL FINANCIAL CORP /DE, 2619 NORTH OAK, MYRTLE BEACH, SC,
        29577-3129, 8434485151 - 525,000 ($7,948,500.00) Equity,
        (File 333-114040 - Mar. 30) (BR. 07)

S-4     PLY GEM INDUSTRIES INC, 777 THIRD AVE, NEW YORK, NY, 10017-1401,
        2128321550 - 0 ($225,000,000.00) Non-Convertible Debt,
        (File 333-114041 - Mar. 30) (BR. 06)

S-4     AMERCO /NV/, 1325 AIRMOTIVE WAY STE 100, RENO, NV, 89502, 7756886300 -
        80,000,000 ($80,000,000.00) Non-Convertible Debt, (File 333-114042 -
        Mar. 30) (BR. 05)

S-1     WORLDSPAN TECHNOLOGIES INC, 300 GALLERIA PARKWAY N.W., ATLANTA, GA,
        30539-3196, 7705637451 - 0 ($315,000,000.00) Equity, (File 333-114043 -
        Mar. 30) (BR. )

S-2     EDGAR ONLINE INC, 50 WASHINGTON ST, NORWALK, CT, 06854, 2038525666 -
        0 ($13,151,250.00) Other, (File 333-114044 - Mar. 30) (BR. 08)

S-3     ON SEMICONDUCTOR CORP, 5005 EAST MCDOWELL ROAD, PHOENIX, AZ, 85008,
        6022446600 - 0 ($764,482,227.00) Equity, (File 333-114045 - Mar. 30)
        (BR. 36)

S-3     FIBERNET TELECOM GROUP INC\, 570 LEXINGTON AVENUE, 3RD FLOOR, NEW YORK,
        NY, 10022, 2124056200 - 11,684,000 ($15,539,720.00) Equity,
        (File 333-114046 - Mar. 30) (BR. 37)

S-8     EYI INDUSTRIES INC, &#65279;3960 HOWARD HUGHES PARKWAY, SUITE 500,
        &#65279;LAS VEGAS, NV, 89109, 4032474630 -
        25,000,000 ($6,750,000.00) Equity, (File 333-114047 - Mar. 30) (BR. 09)

S-3     MEDAREX INC, 707 STATE ROAD 206, PRINCETON, NJ, 08540, 9087136001 -
        0 ($21,986,000.00) Debt Convertible into Equity, (File 333-114048 -
        Mar. 30) (BR. 01)

S-3     CARRAMERICA REALTY CORP, 1850 K STREET NW, SUITE 500, WASHINGTON, DC,
        20006, 2027297500 - 1,000,000,000 ($1,000,000,000.00) Equity,
        (File 333-114049 - Mar. 30) (BR. 08)

N-2     NUVEEN CONNECTICUT DIVIDEND ADVANTAGE MUNICIPAL FUND 4,
        1,000 ($15,000.00) Equity, (File 333-114050 - Mar. 30) (BR. )

S-8     ULTRA CLEAN HOLDINGS INC, 3,672,770 ($19,465,154.00) Equity,
        (File 333-114051 - Mar. 30) (BR. 36)

N-2     NUVEEN ARIZONA DIVIDEND ADVANTAGE MUNICIPAL FUND 4,
        1,000 ($15,000.00) Equity, (File 333-114052 - Mar. 30) (BR. )

N-2     NUVEEN CALIFORNIA MUNICIPAL HIGH INCOME OPPORTUNITY FUND,
        1,000 ($15,000.00) Equity, (File 333-114053 - Mar. 30) (BR. )

S-3     FIRST HORIZON PHARMACEUTICAL CORP, 6195 SHILOH ROAD, ,, ALPHARETTA, GA,
        30005, 0 ($150,000,000.00) Debt Convertible into Equity,
        (File 333-114054 - Mar. 30) (BR. 01)

S-4     ECHOSTAR DBS CORP, 9601 S. MERIDIAN BLVD., ENGLEWOOD, CO, 80112,
        3037231277 - 0 ($2,500,000,000.00) Non-Convertible Debt,
        (File 333-114055 - Mar. 30) (BR. 37)

N-2     NUVEEN MASSACHUSETTS DIVIDEND ADVANTAGE MUNICIPAL FUND 2,
        333 WEST WACKER DRIVE, CHICAGO, IL, 60606, 3129178146 -
        1,000 ($15,000.00) Equity, (File 333-114056 - Mar. 30) (BR. 18)

N-2     NUVEEN VIRGINIA DIVIDEND ADVANTAGE MUNICIPAL FUND 3,
        333 WEST WACKER DRIVE, CHICAGO, IL, 60606, 3129178146 -
        1,000 ($15,000.00) Equity, (File 333-114057 - Mar. 30) (BR. )

S-1     SERVICEWARE TECHNOLOGIES INC/ PA, ONE NORTH SHORE CENTRE,
        12 FEDERAL STREET, SUITE 503, PITTSBURGH, PA, 15212, 4122224050 -
        33,815,406 ($23,240,630.00) Equity, (File 333-114058 - Mar. 30) (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.
    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
------------------------------------------------------------------------------------------------
AAIPHARMA INC                           DE                X   X              03/29/04

AASTROM BIOSCIENCES INC                 MI            X   X                  03/30/04

ABLEAUCTIONS COM INC                    FL                X           X      03/29/04

ABOVENET INC                            DE            X   X                  03/30/04

ACCENTURE LTD                                                         X      03/30/04

ACCENTURE LTD                                         X                      03/30/04

ACCENTURE SCA                                                         X      03/30/04

ACCENTURE SCA                                         X                      03/30/04

ACCESSPOINT CORP /NV/                   NV            X                      03/29/04

ADZONE RESEARCH INC                     DE            X                      03/29/04

AFC ENTERPRISES INC                     MN                X           X      03/29/04

ALLIANCE CAPITAL MANAGEMENT HOLDING L   DE                X   X              03/29/04

ALLIANCE CAPITAL MANAGEMENT L P         DE                X   X              03/29/04

AMCAST INDUSTRIAL CORP                  OH                            X      03/23/04

AMERICAN COMMUNITY PROPERTIES TRUST     MD                    X       X      03/30/04

AMERICAN HOME MORTGAGE SECURITIES LLC   DE      X         X                  03/30/04

AMERICAN HOMEPATIENT INC                DE                X           X      03/29/04

AMERICAN PHYSICIANS SERVICE GROUP INC   TX                            X      03/30/04

AMERICAN RESTAURANT GROUP INC           DE                X           X      03/30/04

AMERICREDIT FINANCIAL SERVICES INC      DE            X   X                  03/29/04

ANGELO & MAXIES INC                     DE                X           X      03/25/04

APARTMENT INVESTMENT & MANAGEMENT CO    MD            X                      03/26/04

ARC WIRELESS SOLUTIONS INC              UT                X           X      03/30/04

ARGENT SECURITIES INC                                 X   X                  03/30/04

ARIAD PHARMACEUTICALS INC               DE            X   X                  03/30/04

ARLINGTON HOSPITALITY INC               DE            X   X                  03/29/04

ASSET BACKED FUNDING CORP               DE            X   X                  03/29/04

ASSET-BACKED CERTIFICATES SERIES 2004   DE                X                  03/25/04

AVNET INC                               NY                    X              03/29/04

AXONYX INC                              NV      X         X                  01/15/04    AMEND

BANK JOS A CLOTHIERS INC /DE/           DE                            X      03/29/04

BANK OF AMERICA CORP /DE/               DE            X   X                  03/30/04

BASSETT FURNITURE INDUSTRIES INC        VA                            X      03/25/04

BEAR STEARNS ASSET BACKED FUND INC WH   DE            X   X                  04/15/03

BEAR STEARNS ASSET BACKED SECURITIES    DE            X   X                  03/26/04

BERKSHIRE HILLS BANCORP INC                               X   X              03/30/04

BLUE RIVER BANCSHARES INC               IN                X           X      03/30/04

BLUESTONE VENTURES INC                              X     X                  03/11/04

BOMBARDIER RECEIVABLES MASTER TRUST I   DE                X                  01/31/03

BOMBARDIER RECEIVABLES MASTER TRUST I   DE                X                  07/31/03

BOOTS & COOTS INTERNATIONAL WELL CONT   DE                            X      03/24/04

BOSTON BEER CO INC                      MA            X                      03/29/03

BRESLER & REINER INC                    DE                X           X      12/31/03

BSQUARE CORP /WA                        WA            X   X                  03/30/04

CAESARS ENTERTAINMENT INC               DE            X   X                  03/29/04

CAMDEN NATIONAL CORP                    ME                    X              03/30/04

CARDIMA INC                             DE                X           X      03/30/04

CARDIODYNAMICS INTERNATIONAL CORP       CA      X     X   X                  03/22/04

CARMAX INC                              VA                            X      03/30/04

CEDAR FAIR L P                          DE          X                        03/29/04

CELTRON INTERNATIONAL INC               NV      X                            01/15/04

CELTRON INTERNATIONAL INC               NV      X                            03/01/04    AMEND

CENTROID CONSOLIDATED MINES CO                            X                  03/30/04

CENTURY ALUMINUM CO                     DE            X   X                  03/29/04

CENTURY ALUMINUM CO                     DE            X                      03/16/04    AMEND

CHEESECAKE FACTORY INCORPORATED         DE            X                      03/30/04

CHRISKEN GROWTH & INCOME LP II          DE            X                      03/30/04

COFFEE EXCHANGE INC                           X       X   X                  03/15/04

COGENT COMMUNICATIONS GROUP INC                 X         X                  01/08/04    AMEND

COLE NATIONAL CORP /DE/                 DE            X   X                  03/30/04

COLE NATIONAL GROUP INC                 DE            X   X                  03/30/04

COLONIAL COMMERCIAL CORP                NY                    X              03/30/04

COLONIAL PROPERTIES TRUST               AL            X                      03/30/04

COLONIAL REALTY LIMITED PARTNERSHIP     DE            X                      03/30/04

COMMONWEALTH BIOTECHNOLOGIES INC        VA                X                  03/29/04

COMMONWEALTH BIOTECHNOLOGIES INC        VA                X                  03/30/04

COMMUNITY FINANCIAL HOLDING CO INC      GA            X                      03/26/04

COMPUSONICS VIDEO CORP                  CO            X                      03/30/04

CONNECTICUT BANCSHARES INC/DE           DE            X   X                  03/30/04

CORE MOLDING TECHNOLOGIES INC           DE                X           X      03/30/04

COVANTA ENERGY CORP                     DE          X     X                  03/30/04

COVER ALL TECHNOLOGIES INC              DE                X           X      03/30/04

CRITICAL PATH INC                       CA            X   X                  03/29/04

CRONOS GROUP                            N4            X   X                  03/29/04

CWABS INC                               DE            X   X                  03/30/04

CWABS INC                               DE            X   X                  03/30/04

CWABS INC                               DE            X   X                  03/29/04

CWABS INC                               DE      X         X                  03/30/04

CWALT INC                                                 X                  03/30/04

CWALT INC                                                 X                  03/30/04

CWALT INC                                                 X                  03/30/04

CWALT INC                                             X   X                  03/30/04

CWALT INC                                             X   X                  03/30/04

CWMBS INC                               DE                X                  03/30/04

CWMBS INC                               DE            X   X                  03/30/04

CWMBS INC                               DE            X   X                  03/26/04

DEUTSCHE COMMERCIAL MORTGAGE PASS THR   DE            X   X                  03/17/04

DEUTSCHE MORTGAGE SECURITIES INC                      X   X                  03/30/04

DEUTSCHE MORTGAGE SECURITIES INC                      X   X                  03/30/04

DEUTSCHE RECREATIONAL ASSET FUNDING C   NV          X                        03/30/04

DIAMOND HILL INVESTMENT GROUP INC       OH                            X      03/29/04

DIGITAL RECORDERS INC                   NC                    X              03/30/04

DISCOVERY LABORATORIES INC /DE/         DE            X   X                  12/31/03

DISTINCTIVE DEVICES INC                 NY                X                  01/14/04    AMEND

DOV PHARMACEUTICAL INC                  DE            X   X                  03/30/04

DPL INC                                 OH            X   X                  03/25/04

DPL INC                                 OH            X   X                  03/30/04

DRACO HOLDING CORP/NV                   NV            X   X                  03/29/04

DRESSER INC                             DE                            X      03/30/04

DVI RECEIVABLES CORP VIII DVI RECEIVA   DE            X   X                  03/11/04

DVI RECEIVABLES CORP VIII DVI RECEIVA   DE            X   X                  03/11/04

DVI RECEIVABLES CORP VIII DVI RECEIVA   DE            X   X                  03/10/04

DVI RECEIVABLES CORP VIII DVI RECEIVA   DE            X   X                  03/09/04

DVI RECEIVABLES CORP VIII DVI RECEIVA   DE            X   X                  03/09/04

DVI RECEIVABLES CORP VIII DVI RECEIVA   DE            X   X                  03/09/04

DVI RECEIVABLES VIII LLC                DE            X   X                  03/11/04

DVI RECEIVABLES XIX LLC                 DE            X   X                  03/10/04

DVI RECEIVABLES XVIII LLC               DE            X   X                  03/10/04

DYNACQ HEALTHCARE INC                   DE                X   X       X      03/26/04

DYNEX CAPITAL INC                       VA                    X              12/31/03

EBS LITIGATION LLC                      DE                    X              03/30/04

EBS PENSION LLC                         DE                    X              03/30/04

ENCORE ACQUISITION CO                   DE            X   X                  03/29/04

ENRON CORP/OR/                          OR            X   X                  03/29/04

ENXNET INC                              OK                X   X              03/29/04

EPIMMUNE INC                            DE            X   X           X      03/30/04

EROOMSYSTEM TECHNOLOGIES INC            NV                    X              03/30/04

EVEREST REINSURANCE HOLDINGS INC        DE                X                  03/24/04

EXTENDED STAY AMERICA INC               DE            X   X                  03/30/04

EXXON MOBIL CORP                        NJ            X                      03/29/04

FARMERS NATIONAL BANC CORP /OH/         OH            X   X                  03/30/04

FINANCIAL ASSET SECURITIES CORP         DE            X   X                  03/30/04

FINANCIAL ASSET SECURITIES CORP         DE            X   X                  03/30/04

FIRST HORIZON PHARMACEUTICAL CORP       DE                X   X              03/22/04

FIRST M&F CORP/MS                       MS            X                      03/30/04

FIRST TENNESSEE NATIONAL CORP           TN            X   X                  03/24/04

FLAG FINANCIAL CORP                     GA            X   X                  03/19/04

FLEMING COMPANIES INC /OK/              OK            X   X                  03/26/04

FREEPCSQUOTE COM                        NV                X                  01/16/04    AMEND

FREEPORT MCMORAN COPPER & GOLD INC      DE            X                      03/30/04

GE COMMERCIAL MORTGAGE CORP             DE            X   X                  03/26/04

GENERAL ELECTRIC CAPITAL CORP           DE            X   X                  12/31/03

GENERAL ELECTRIC CAPITAL SERVICES INC   DE            X   X                  12/31/03

GENERAL ELECTRIC CO                     NY            X   X                  03/30/04

GENERAL MOTORS CORP                     DE                    X              03/30/04

GENESCO INC                             TN                    X              03/30/04

GENIUS PRODUCTS INC                     NV            X   X                  03/29/04

GFY FOODS INC                           NV            X                      03/22/04

GILMAN & CIOCIA INC                     DE            X   X                  03/26/04

GLOWPOINT INC                           DE            X   X                  03/25/04

GLYCOGENESYS  INC                       NV            X   X                  03/30/04

GMACM HOME EQUITY LOAN-BACKED TERM NO   DE                X                  03/30/04

GMACM HOME LOAN-BACKED TERM NOTES SER   DE                X                  03/30/04

GOLDEN ENTERPRISES INC                  DE                X   X              03/26/04

GOLFSMITH INTERNATIONAL HOLDINGS INC    DE                X           X      03/24/04

GOVERNMENT PROPERTIES TRUST INC                                       X      03/30/04

GRAND TOYS INTERNATIONAL INC            NV                            X      12/31/03

GREENWICH CAPITAL ACCEPTANCE INC        DE            X                      03/29/04

GREENWICH CAPITAL ACCEPTANCE INC        DE            X                      03/30/04

GS MORTGAGE SECURITIES CORP             DE            X                      03/30/04

GS MORTGAGE SECURITIES CORP             DE            X                      03/30/04

GS MORTGAGE SECURITIES CORP II          DE            X   X                  03/26/04

GUILFORD PHARMACEUTICALS INC            DE            X   X                  03/30/04

HANCOCK JOHN LIFE INSURANCE CO          MA            X   X                  03/29/04

HARTMARX CORP/DE                        DE                            X      03/29/04

HAUSER INC                              DE            X   X                  03/15/04

HEADWATERS INC                          DE            X   X                  03/25/04

HEALTHCARE REALTY TRUST INC             MD          X     X                  03/30/04    AMEND

HOME SOLUTIONS OF AMERICA INC           DE            X   X                  03/30/04

HORTON D R INC /DE/                     DE            X   X                  03/29/04

HUNTINGTON PREFERRED CAPITAL INC        OH          X     X                  02/24/04    AMEND

HYCOR BIOMEDICAL INC /DE/               DE                X   X              03/30/04

I TRAX INC                              DE      X         X                  03/19/04

IKON OFFICE SOLUTIONS INC               OH            X   X                  03/30/04

IMPAX LABORATORIES INC                  DE                    X              03/30/04

INDYMAC MBS INC                                       X   X                  03/30/04

INDYMAC MBS INC                                       X   X                  03/30/04

INDYMAC MBS INC                                       X   X                  03/30/04    AMEND

INFINITY INC                            CO                X           X      03/29/04

INFOUSA INC                             DE            X   X                  03/25/04

INNOTRAC CORP                           GA                X           X      03/30/04

INNOVATIVE MICRO TECHNOLOGY INC         DE      X         X                  03/30/04

INSILCO HOLDING CO                      DE            X   X                  03/30/04

INSTAPAY SYSTEMS INC                    UT          X     X                  03/12/04    AMEND

INTEL CORP                              DE                    X              03/30/04

INTEREP NATIONAL RADIO SALES INC        NY                X           X      03/26/04

INTERGRAPH CORP                         DE                    X              03/30/04

INTERGRAPH CORP                         DE            X                      03/29/04

INTERNATIONAL TRAVEL CD S INC           CO                X                  01/15/04    AMEND

INTRA ASIA ENTERTAINMENT CORP           NV                  X                03/30/04

IPVOICE COMMUNICATIONS INC              NV            X                      12/31/03

ISTAR FINANCIAL INC                     MD            X   X                  03/25/04

KEYCORP STUDENT LOAN TRUST 1999 A                     X   X                  03/29/04

KEYCORP STUDENT LOAN TRUST 2001-A                     X   X                  03/29/04

LAIDLAW GLOBAL CORP                     DE            X                      03/29/04

LAIDLAW INTERNATIONAL INC               DE            X   X                  03/26/03

LANDEC CORP \CA\                        CA                X           X      03/30/04

LASALLE RE HOLDINGS LTD                                   X   X              03/22/04

LASIK AMERICA INC                       NV            X                      02/01/04

LENNOX INTERNATIONAL INC                DE                X           X      03/30/04

LIPIDVIRO TECH INC                      NV                X                  03/29/04

LIQUIDMETAL TECHNOLOGIES INC                                  X              03/30/04

LYDALL INC /DE/                         DE            X   X                  03/26/04

MACROPORE INC                           DE                X           X      03/30/04

MAKE YOUR MOVE INC                      NV          X                        03/30/04

MARCHEX INC                             DE                X   X              03/30/04

MASTEC INC                              FL            X                      03/30/04

MATRIA HEALTHCARE INC                   DE            X   X   X              03/29/04

MAXWELL SHOE CO INC                     DE            X   X                  03/30/04

MAXWELL TECHNOLOGIES INC                DE            X   X                  03/30/04

MAXXAM INC                              DE                            X      03/30/04

MBNA CORP                               MD            X                      03/30/04

MERRILL LYNCH & CO INC                  DE            X   X                  03/30/04

MERRILL LYNCH & CO INC                  DE            X   X                  03/30/04

MERRILL LYNCH & CO INC                  DE            X   X                  03/30/04

METRETEK TECHNOLOGIES INC               DE                X           X      03/30/04

MID STATE RACEWAY INC                   NY            X                      03/30/04

MIDAMERICAN ENERGY HOLDINGS CO /NEW/    IA                X                  03/30/04

MIDWESTONE FINANCIAL GROUP INC          IA                X   X              03/30/04

MILITARY RESALE GROUP INC               FL          X                        03/29/04

MISSION RESOURCES CORP                  DE            X   X                  03/29/04

MUZAK HOLDINGS LLC                      DE            X   X                  03/30/03

NAPCO SECURITY SYSTEMS INC              DE            X   X                  03/29/04

NEKTAR THERAPEUTICS                     DE            X   X                  03/30/04

NEW CENTURY EQUITY HOLDINGS CORP        DE            X   X           X      03/29/04

NORTEL NETWORKS CORP                                  X   X                  03/30/04

NORTEL NETWORKS LTD                                   X   X                  03/30/04

NORTHEAST UTILITIES SYSTEM              MA            X   X                  03/30/04

NORTHWEST BANCORPORATION INC            WA            X   X                  03/29/04

NPS PHARMACEUTICALS INC                 DE            X                      03/30/04

NUCO2 INC /FL                           FL            X   X                  03/30/04

OCEANEERING INTERNATIONAL INC           DE                    X              03/30/04

OGE ENERGY CORP                         OK            X   X                  03/30/04

OKLAHOMA GAS & ELECTRIC CO              OK            X   X                  03/29/04

PAXSON COMMUNICATIONS CORP              DE                X           X      03/30/04

PECO II INC                             OH          X     X                  03/29/04

PENN VIRGINIA RESOURCE PARTNERS L P     DE            X   X                  03/25/04    AMEND

PENTON MEDIA INC                        DE                            X      03/30/04

PEOPLES FINANCIAL SERVICES CORP/        PA            X                      03/30/04

PEOPLES FINANCIAL SERVICES CORP/        PA            X                      03/30/04

PEPSI BOTTLING GROUP INC                DE                X           X      03/20/04

PEPSICO INC                             NC                    X              03/29/04

PERFISANS HOLDINGS INC                  MD          X     X                  12/19/03    AMEND

PINNACLE ENTERTAINMENT INC              DE            X   X                  03/15/04

PIONEER COMPANIES INC                   DE                X           X      03/30/04

PIONEER NATURAL RESOURCES CO            DE                X   X              03/30/04

PLAINS EXPLORATION & PRODUCTION CO      DE                    X              03/30/04

POINT THERAPEUTICS INC                  DE            X   X                  03/30/04

PPOL INC                                CA            X                      03/29/04

PRESSTEK INC /DE/                       DE            X                      03/30/04

PYRAMID BREWERIES INC                   WA                    X              03/25/04

QLT INC/BC                              A1            X   X                  03/29/04

REDDING BANCORP                         CA          X     X                  03/29/04    AMEND

REDHOOK ALE BREWERY INC                 WA                X   X              03/29/04

REGAL BELOIT CORP                       WI            X   X                  03/29/04

REGAL BELOIT CORP                       WI            X                      03/29/04

REMEC INC                               CA                X           X      03/24/04

RENAISSANCE MORTGAGE ACCEPTANCE CORP    DE            X                      03/29/04

RIVIANA FOODS INC /DE/                  DE            X   X                  03/30/04

S/M REAL ESTATE FUND VII LTD/TX         TX            X   X                  03/22/04

SAFE ALTERNATIVES CORP OF AMERICA INC   FL    X       X                      03/19/04

SAGENT TECHNOLOGY INC                   DE            X                      03/30/04

SALOMON BROTHERS MORT SEC VII INC MOR   DE            X   X                  03/25/03    AMEND

SCHEIB EARL INC                         DE            X                      03/29/04

SCHLUMBERGER LTD /NV/                   P8                X   X              03/29/04

SECURITY NATIONAL FINANCIAL CORP        UT            X   X                  03/30/04

SENETEK PLC /ENG/                                     X   X                  03/29/04

SEQUOIA RESIDENTIAL FUNDING INC                       X                      03/26/04

SERENA SOFTWARE INC                     DE      X         X                  08/18/00    AMEND

SERVICE CORPORATION INTERNATIONAL       TX            X   X                  03/30/04

SERVICE CORPORATION INTERNATIONAL       TX                    X              03/30/04

SHURGARD STORAGE CENTERS INC            WA                X           X      03/26/04

SIERRA PACIFIC RESOURCES /NV/           NV            X   X                  03/24/04

SMART VIDEO TECHNOLOGIES INC                              X   X              03/30/04

SOUTHWEST WATER CO                      DE            X                      03/29/04

SPAR GROUP INC                          DE                X           X      03/26/04

SPECTRUM PHARMACEUTICALS INC            DE                X           X      03/30/04

SPECTRUM SCIENCES & SOFTWARE HOLDINGS   DE              X X                  03/29/04

SPSS INC                                DE            X   X                  03/30/04

STANLEY WORKS                           CT            X   X                  03/30/04

STEELCASE INC                           MI                            X      03/29/04

STEPHAN CO                              FL            X   X                  03/24/04

STRATUS PROPERTIES INC                  DE                            X      03/30/04

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X   X                  03/29/04

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X   X                  03/29/04

SUNOCO LOGISTICS PARTNERS LP            DE            X   X                  03/30/04

SUNOCO LOGISTICS PARTNERS LP            DE            X   X                  03/30/04

SUNOCO LOGISTICS PARTNERS LP            DE            X   X                  03/30/04

SUNSHINE PCS CORP                       DE          X                        03/30/04

SUREWEST COMMUNICATIONS                 CA                X           X      03/29/04

T-3 ENERGY SERVICES INC                 TX                X           X      03/29/04

TAG IT PACIFIC INC                      DE                X           X      03/30/04

TECHNOLOGY FLAVORS & FRAGRANCES INC     DE                X   X              03/26/04

TECHNOLOGY INVESTMENT CAPITAL CORP      MD            X   X                  03/29/04

TEL INSTRUMENT ELECTRONICS CORP         NJ                    X              03/29/04

TERRA BLOCK INTERNATIONAL               NV          X     X                  03/25/04

TERRA NOSTRA TECHNOLOGY LTD             NV          X     X                  03/26/04

THINKPATH INC                           A6            X   X                  03/26/04

TRENWICK AMERICA CORP                   DE                X   X              03/22/04

TRENWICK GROUP LTD                                        X   X              03/22/04

TRIAD AUTOMOBILE RECEIVABLES TRUST 20   CA      X         X                  03/18/04

TULARIK INC                             DE            X   X                  03/28/04

TXU CORP /TX/                           TX            X                      03/29/04

U S REALTEL INC                         DE                X           X      03/30/04

UNITED ENERGY CORP /NV/                 NV            X   X                  03/24/04

UNITED PAN AM FINANCIAL CORP            CA            X                      03/30/04

VALERO ENERGY CORP/TX                   DE                X   X              03/29/04

VERITY INC \DE\                         DE      X         X                  03/15/04

VIEWCAST COM INC                        DE                X           X      03/30/04

WALTER INDUSTRIES INC /NEW/             DE                    X              03/30/04

WATERS INSTRUMENTS INC                  MN            X   X                  03/19/04

WATSON PHARMACEUTICALS INC              NV            X   X                  03/26/04

WESTON TECHNOLOGIES CORP                DE          X X                      03/26/03    AMEND

WODFI LLC                               FL            X                      02/01/04

XSTREAM BEVERAGE GROUP INC              NV      X         X                  03/15/04

Y3K SECURE ENTERPRISE SOFTWARE INC      NV            X                      01/14/04    AMEND

ZEVEX INTERNATIONAL INC                 NV                    X              03/30/04

ZOND PANAERO WINDSYSTEM PARTNERS I      CA            X   X                  03/30/04

CALIFORNIA PIZZA KITCHEN INC            CA                X           X      03/29/04

G III APPAREL GROUP LTD /DE/            DE                X           X      03/30/04