SEC NEWS DIGEST


Issue 2004-94                                                    May 14, 2004
     

COMMISSION ANNOUNCEMENTS
     

JOINT RELEASE

Board of Governors of the Federal Reserve System
Federal Deposit Insurance Corporation
Office of the Comptroller of the Currency
Office of Thrift Supervision
Securities and Exchange Commission

AGENCIES  REQUEST COMMENT ON STATEMENT CONCERNING COMPLEX STRUCTURED  FINANCE
ACTIVITIES

     Five  federal  agencies  today requested public comment  on  a  proposed
     statement  describing  internal controls and risk management  procedures
     that the agencies believe will assist financial institutions that engage
     in  complex  structured finance activities to identify and  address  the
     risks associated with such transactions.
     
     As  recent  events have highlighted, a financial institution may  assume
     substantial reputational and legal risk if the institution enters into a
     complex  structured finance transaction with a customer and the customer
     uses  the  transaction to circumvent regulatory or  financial  reporting
     requirements,  evade  tax  liabilities,  or  further  other  illegal  or
     improper behavior.
     
     The  interagency statement describes the types of internal controls  and
     risk  management  procedures  that should  help  financial  institutions
     effectively  manage and address the reputational, legal and other  risks
     associated with their complex structured finance activities and  operate
     in  accordance with applicable law.  The statement, among other  things,
     provides  that  financial  institutions engaged  in  complex  structured
     finance  activities  should have effective policies  and  procedures  in
     place to:
     
  *  Identify those complex structured finance transactions that may involve
     heightened reputational and legal risk;
       
  *  Ensure that these transactions receive enhanced scrutiny by  the
     institution; and

  *  Ensure  that the institution does not participate in illegal  or
     inappropriate transactions.
     
     The  statement  also  emphasizes the critical role of  an  institution's
     board  of  directors and senior management in establishing a  corporate-
     wide  culture  that  fosters integrity, compliance  with  the  law,  and
     overall good business ethics.
     
     The  proposed  statement  was  issued by  the  Securities  and  Exchange
     Commission,  Board  of  Governors of the  Federal  Reserve  System,  the
     Federal Deposit Insurance Corporation, the Office of the Comptroller  of
     the  Currency and the Office of Thrift Supervision.  The statement would
     represent supervisory guidance for institutions supervised by  the  four
     banking  agencies and a policy statement for institutions supervised  by
     the Securities and Exchange Commission.

     Comment on the interagency statement is requested within thirty days of
     publication in the Federal Register, expected shortly.
     
     Media Contacts:
     
     Federal Reserve     Dave Skidmore       (202) 452-2955
     FDIC                David Barr          (202) 898-6992
     SEC                 John Heine          (202) 942-0022
     OCC                 Kevin Mukri         (202) 874-5770
     OTS                 Erin Hickman        (202) 906-6677
     (Press Rel. 2004-65)


ENFORCEMENT PROCEEDINGS
     

THE COMMISSION INSTITUTES ADMINISTRATIVE PROCEEDINGS AGAINST FOUR BOILER-ROOM
BROKERS CHARGED WITH FRAUD
     
     The  Commission  today instituted public administrative  and  cease-and-
     desist  proceedings against respondents David Stetson (Stetson),  Steven
     Ingrassia  (Ingrassia),  Slava Volman (Volman), and  Nicholas  Antonelli
     (Antonelli),  and  accepted  settlement  offers  made  by  Stetson   and
     Antonelli.  All four respondents were brokers associated with the Garden
     City, New York branch office of Donald & Co. Securities, Inc. (Donald  &
     Co.),  a  brokerage firm that is now defunct.  According to  the  orders
     instituting the administrative proceedings, the Commission's Division of
     Enforcement  alleges  and,  in the case of Stetson  and  Ingrassia,  the
     Commission found that from 1999 through 2002, the respondents engaged in
     fraudulent  and manipulative practices involving two penny  stocks,  The
     Classica  Group,  Inc.  (Classica) and eLEC  Communications  Corporation
     (eLEC), while working at the Garden City office of Donald & Co.
     
     More  specifically,  the  Commission's  orders  recite  allegations   or
findings that:
     
     *    During  the  relevant  period, Stetson, Ingrassia  and  Volman  ran
          Donald  &  Co.'s  Garden City office as a partnership  and  divided
          profits.   Stetson, Ingrassia and Volman also actively participated
          in  the  management  of  the office.  Antonelli  was  a  registered
          representative  at  the  Garden City  office  during  part  of  the
          relevant period.
     
     *    While  at Donald & Co., Stetson, Ingrassia and Volman directed  and
          otherwise  engaged in fraudulent schemes with respect  to  Classica
          and   eLEC  securities  that  involved,  among  other  things,  the
          following  elements: (a) the dissemination of false and  misleading
          information  to  customers  about the issuers  through  boiler-room
          tactics  and inflated price predictions that had no basis in  fact;
          (b) refusal to execute customer sell orders unless the shares could
          be  cross traded with another Garden City office customer; and  (c)
          payment  of undisclosed compensation, known there as the "rip,"  to
          other brokers for selling the stock.
     
     *    While  at  Donald & Co., Antonelli solicited investors to  purchase
          Classica stock.  In connection with those solicitations, Antonelli:
          (i) made inflated price predictions and misleading statements about
          Classica,  (ii)  opened accounts without authorization,  and  (iii)
          received excessive undisclosed commissions for causing investors to
          purchase Classica stock.  Antonelli also refused to execute  orders
          to  sell  Classica unless the sale could be made to another  Garden
          City office customer.
     
     The  Commission  simultaneously accepted offers of  settlement  made  by
     Stetson and Antonelli.  In accordance with their settlement offers,  the
     Commission  ordered that Stetson and Antonelli:  (i)  cease  and  desist
     from   committing  or  causing  violations  of  the  relevant  antifraud
     provisions; (ii) are permanently barred from associating with any broker
     or  dealer; and (iii) are permanently barred from participating  in  any
     offering  of  a  penny stock.  Stetson and Antonelli  consented  to  the
     issuance  of  the  orders without admitting or denying the  Commission's
     findings.
          
     In  the  proceedings against Ingrassia and Volman,  a  hearing  will  be
     scheduled  before an Administrative Law Judge to determine  whether  the
     allegations  against them are true, to provide them with an  opportunity
     to  respond to the allegations, and to determine what, if any,  remedial
     sanctions  are  appropriate  and  in  the  public  interest.     (Steven
     Ingrassia and Slava Volman - Rels. 33-8420; 34-49701; File No. 3-11487);
     (Nicholas Antonelli - Rel. 34-49702; File No. 3-11488); (David Stetson -
     Rel. 34-49703; File No. 3-11489)
     
SEC SETTLES WITH FORMER CFO OF CUC INTERNATIONAL INC. FOR HIS ROLE IN
FINANCIAL FRAUD AT CUC AND CENDANT CORPORATION

     The Commission today announced that on May 7 the U.S. District Court for
     the  District  of  New  Jersey entered a settled Final  Judgment  as  to
     Defendant  Cosmo  Corigliano, Relief Defendant Agnes T. Corigliano,  and
     Relief  Defendant  Mary  Louise Scully, in the  Commission's  previously
     filed  civil injunctive action against Cosmo Corigliano and others,  SEC
     v.  Cosmo  Corigliano,  Anne M. Pember, Casper Sabatino,  and  Kevin  T.
     Kearney, Defendants, and Agnes T. Corigliano, Carleton H. Pember IV, and
     Mary Louise Scully, Relief Defendants, Civil Action No. 00-2873 (KSH-PS)
     (D.N.J.   filed  June 14, 2000).  Pursuant to the Final Judgment,  Cosmo
     Corigliano  and  his spouse, relief defendant Agnes T. Corigliano,  must
     transfer all their assets, except for certain exempted items, to a Court-
     appointed  Receiver,  as  disgorgement  of  Cosmo  Corigliano's   unjust
     enrichment from a long-running financial fraud that he helped  supervise
     and  direct  during  his  time  at  CUC International  Inc.  (CUC),  the
     corporate  predecessor  of Cendant Corporation  (Cendant).   The  assets
     ordered transferred have an aggregate value of at least $14 million  and
     include  all the Coriglianos' cash and securities, all balances held  by
     them  in  savings,  money  market, IRA, Keough,  pension,  or  brokerage
     accounts, and the majority of certain funds previously held in trust for
     the  benefit  of  the  Coriglianos' minor  children,  for  which  relief
     defendant Mary Louise Scully serves as trustee.

     Pursuant to the Final Judgment, Cosmo Corigliano is enjoined from future
     violations  of  the  federal securities laws.  The Final  Judgment  also
     permanently bars Cosmo Corigliano from serving as an officer or director
     of  a  public company.  Cosmo Corigliano, Agnes T. Corigliano, and  Mary
     Louise Scully each consented to the entry of the Final Judgment, without
     admitting  or  denying  the allegations of the  Commission's  complaint,
     except for jurisdiction.
     
     Cosmo  Corigliano served as Controller of CUC from 1983 to 1995  and  as
     its Chief Financial Officer from 1995 until the December 1997 merger  of
     CUC  and  HFS Incorporated, which formed Cendant.  After the merger,  he
     was  an officer of Cendant Membership Services, the post-merger name for
     the  former  CUC business units, until his resignation from  Cendant  in
     April 1998.
     
     The Commission's complaint alleged, among other things, that Corigliano,
     as  Controller  of CUC, assisted senior CUC officers who  initiated  the
     long-running  financial  reporting fraud  and,  later,  as  CUC's  Chief
     Financial  Officer, proceeded to orchestrate and refine the fraud.   The
     complaint  further alleges that, as Chief Financial Officer,  Corigliano
     was  the CUC officer responsible for creating and maintaining a schedule
     that  CUC  officers  used to track their fraudulent  scheme  during  the
     course  of each fiscal year.  He was responsible for keeping more senior
     CUC  officers  apprised about the progress of the scheme.   While  Chief
     Financial Officer, Corigliano directed CUC mid-level financial reporting
     managers  to  make unsupported quarterly top-side adjustments  to  CUC's
     earnings  as reported in its quarterly Reports on Form 10-Q  filed  with
     the  Commission.   He also instructed less senior CUC managers  to  make
     unsupported  journal  entries  effectuating  year-end  adjustments  that
     improperly  inflated CUC's operating income and earnings as reported  in
     its  annual  Reports  on  Form  10-K filed  with  the  Commission.   The
     complaint  further  alleges  that, while engaged  in  these  activities,
     Corigliano  signed CUC's periodic reports filed with the Commission  and
     made materially false statements to CUC's auditors.

     The  Commission  also  announced that  today  it  had  issued  an  order
     instituting  settled administrative proceedings pursuant to Rule  102(e)
     of the Commission's Rules of Practice against Cosmo Corigliano, based on
     entry  of  the  injunction against him pursuant to the  Final  Judgment.
     Simultaneous with the institution of the administrative proceedings, and
     without  admitting or denying the findings contained therein, except  as
     to  jurisdiction  and  as to entry of the injunction,  Cosmo  Corigliano
     consented  to  the  issuance of the Commission Order, which  permanently
     suspends  him from appearing or practicing before the Commission  as  an
     accountant.   [SEC v. Cosmo Corigliano, Anne M. Pember, Casper Sabatino,
     and  Kevin T. Kearney, Defendants, and Agnes T. Corigliano, Carleton  H.
     Pember  IV, and Mary Louise Scully, Relief Defendants, Civil Action  No.
     00-2873  (KSH-PS)  D.N.J.]  (LR-18711; AAE Rel.  2014);  (Administrative
     Proceeding in the Matter of Cosmo Corigliano - Rel. 34-49705;  AAE  Rel.
     2015; File No. 3-11490)
     
     
HOLDING COMPANY ACT RELEASES
     

DOMINION RESOURCES, INC., ET AL.

     A  supplemental  order has been issued authorizing  Dominion  Resources,
     Inc.,  a  registered  holding company, and its  utility  and  nonutility
     subsidiaries, to enter into a tax allocation agreement.  The  Commission
     reserved  jurisdiction over several unrelated transactions.   (Rel.  35-
     27845)
     
     
STANDARDS SETTING BOARDS
     

APPROVAL OF PROPOSED RULE

     The  Commission issued an order approving a proposed rule filed  by  the
     Public  Company Accounting Oversight Board (PCAOB-2003-09) under Section
     19(b)(1)  of the Exchange Act.  The rule governs withdrawal  from  PCAOB
     registration by public accounting firms under the Sarbanes-Oxley Act  of
     2002.  (Rel. 34-49694)

     
SELF-REGULATORY ORGANIZATIONS
     

APPROVAL OF PROPOSED RULE CHANGES

     The  Commission approved a proposed rule change and granted  accelerated
     approval  of  Amendment No. 1 thereto submitted by the  New  York  Stock
     Exchange (SR-NYSE-2004-09) to amend NYSE Rule 123C relating to Market-on-
     Close Policy and Expiration Procedures.  Publication is expected in  the
     Federal Register during the week of May 17.  (Rel. 34-49682)
     
     The  Commission approved a proposed rule change (SR-Phlx-2004-18)  filed
     by  the  Philadelphia Stock Exchange to make permanent a  pilot  program
     relating to the Book Sweep Function of the Exchange's Automated  Options
     Market  System.  Publication is expected in the Federal Register  during
     the week of May 17.  (Rel. 34-49697)
     
     The  Commission  approved a proposed rule change  (SR-CBOE-2003-42)  and
     granted accelerated approval to Amendment No. 1 thereto submitted by the
     Chicago Board Options Exchange amending its rules governing operation of
     the  Retail Automatic Execution System (RAES).  Publication is  expected
     in the Federal Register during the week of May 17.  (Rel. 34-49699)

PROPOSED RULE CHANGES

     The  Pacific Exchange filed a proposed rule change (SR-PCX-2003-51)  and
     Amendments  Nos.  1,  2,  and  3  thereto  relating  to  PCX  membership
     requirements. Publication is expected in the Federal Register during the
     week of May 17.   (Rel. 34-49681)

     The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE-
     2004-05) and Amendments No. 1 and 2 thereto to amend CBOE Rules 8.84 and
     8.95  to  grant  to  its  MTS  Committee the authority  to  approve  the
     relocation of an entire trading station's securities to another  trading
     station  that  is  operated by the same Designated Primary  Market-Maker
     organization.   Publication is expected in the Federal  Register  during
     the week of May 17.  (Rel. 34-49687)
     
     The  National  Association of Securities Dealers filed a  proposed  rule
     change  (SR-NASD-2003-163) relating to voluntary  direct  communications
     between parties and arbitrators.  Publication is expected in the Federal
     Register during the week of May 17.  (Rel. 34-49688)
     
     The  Philadelphia Stock Exchange filed a proposed rule change  (SR-Phlx-
     2004-30) related to specialist unit fixed monthly fees.  Publication  is
     expected  in the Federal Register during the week of May 17.  (Rel.  34-
     49693)

AMENDMENT  TO THE OPTIONS INTERMARKET LINKAGE PLAN REGARDING THE HANDLING  OF
PRINCIPAL ACTING AS AGENT ORDERS

     The  American  Stock  Exchange,  Boston Stock  Exchange,  Chicago  Board
     Options  Exchange, International Securities Exchange, Pacific  Exchange,
     and  Philadelphia Stock Exchange submitted a proposed amendment  to  the
     Plan  for  the Purpose of Creating and Operating an Intermarket  Options
     Linkage  seeking to modify the manner in which certain Principal  Acting
     as  Agent  Orders  are  handled, pursuant to Section  11A(a)(3)  of  the
     Securities  Exchange  Act  of  1934.  Publication  of  the  proposal  is
     expected  in the Federal Register during the week of May 17.  (Rel.  34-
     49689)

AMENDMENT TO THE OPTIONS INTERMARKET LINKAGE PLAN RELATING TO THE HANDLING OF
SATISFACTION ORDERS

     The  American  Stock  Exchange,  Boston Stock  Exchange,  Chicago  Board
     Options  Exchange, International Securities Exchange, Pacific  Exchange,
     and  Philadelphia Stock Exchange submitted a proposed amendment  to  the
     Plan  for  the  Creating  and  Operating an Intermarket  Option  Linkage
     relating  to  the handling of Satisfaction Orders, pursuant  to  Section
     11A(a)(3)  of the Securities Exchange Act of 1934.  Publication  of  the
     proposal is expected in the Federal Register during the week of May  17.
     (Rel. 34-49691)
     
AMENDMENT  TO  THE OPTIONS INTERMARKET LINKAGE PLAN TO EXTEND  THE  PILOT  TO
LIMIT  LIABILITY FOR FILLING SATISFACTION ORDERS SENT THROUGH LINKAGE AT  THE
END OF THE TRADING DAY

     The  American  Stock  Exchange,  Boston Stock  Exchange,  Chicago  Board
     Options  Exchange, International Securities Exchange, Pacific  Exchange,
     and  Philadelphia Stock Exchange, submitted a proposed amendment to  the
     Plan  for  the  Purpose of Creating and Operating an Intermarket  Option
     Linkage relating to the limitation in liability for filling Satisfaction
     Orders  sent through the Linkage at the end of the trading day, pursuant
     to   Section  11A(a)(3)  of  the  Securities  Exchange  Act   of   1934.
     Publication  of the proposal is expected in the Federal Register  during
     the week of May 17.  (Rel. 34-49692)
     
IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE

     A  proposed  rule  change  and Amendment No.  1  thereto  filed  by  the
     Philadelphia  Stock Exchange relating to the trading hours  of  Canadian
     dollar  foreign currency options (SR-Phlx-2004-24) 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 May 17.  (Rel. 34-49690)
     
ACCELERATED APPROVAL OF PROPOSED RULE CHANGE

     The  International Securities Exchange filed a proposed rule change (SR-
     ISE-2004-08)  and  Amendment Nos. 1 and 2 thereto  relating  to  trading
     options  on  the S&P MidCap 400 Index.  Publication is expected  in  the
     Federal Register during the week of May 17.  (Rel. 34-49696)
     

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-1     Huron Consulting Group Inc., 550 WEST VAN BUREN STREET, CHICAGO, IL,
        60607, (312) 583-8700 - 0 ($100,000,000.00) Equity, (File 333-115434 -
        May. 13) (BR. 08)

S-3     CREDIT SUISSE FIRST BOSTON MORTGAGE SECURITIES CORP, 11 MADISON AVENUE,
        NEW YORK, NY, 10010, 2123252000 -
        0 ($1,000,000.00) Mortgage Backed Securities, (File 333-115435 -
        May. 13) (BR. 05)

S-11    Extra Space Storage Inc., 2795 COTTONWOOD PARKWAY, SUITE 400,
        SALT LAKE CITY, UT, 84121, 801-562-5556 - 0 ($276,000,000.00) Equity,
        (File 333-115436 - May. 13) (BR. 08)

SB-2    ELECTRONIC GAME CARD INC, 16TH FLOOR, 666 THIRD AVENUE, NEW YORK, NY,
        10017, 44-207-451-2480 - 13,056,137 ($21,934,310.00) Equity,
        (File 333-115437 - May. 13) (BR. 04)

S-1     CALLWAVE INC, 136 WEST CANON PERDIDO STREET, SANTA BARBARA, CA, 93101,
        0 ($69,000,000.00) Equity, (File 333-115438 - May. 13) (BR. 37)

S-8     CIRCUIT CITY STORES INC, 9950 MAYLAND DR, RICHMOND, VA, 23233,
        8045274000 - 1,737,972 ($19,117,692.00) Equity, (File 333-115439 -
        May. 13) (BR. 02)

S-1     NeuroMetrix, Inc., 62 FOURTH AVENUE, WALTHAM, MA, 02451,
        (781) 890-9989 - 0 ($34,500,000.00) Equity, (File 333-115440 - May. 13)
        (BR. 36)

S-1     EYETECH PHARMACEUTICALS INC, 500 SEVENTH AVE 18TH FL, NEW YORK, NY,
        10018, 2129979241 - 0 ($165,646,000.00) Equity, (File 333-115441 -
        May. 13) (BR. 01)

S-4     US CONCRETE INC, 2925 BRIARPARK, SUITE 500, HOUSTON, TX, 77042,
        713-499-6200 - 0 ($200,000,000.00) Non-Convertible Debt,
        (File 333-115443 - May. 13) (BR. 06)

S-11    MV FUND II LLC, 7311 W CHARLESTON BLVD, STE 110, LAS VEGAS, NV, 89117,
        7023126255 - 20,000 ($50,000,000.00) Equity, (File 333-115444 -
        May. 13) (BR. 07)

S-8     AIR-Q WI-FI CORP, 5555 HILTON AVENUE, SUITE 207, BATON ROUGE, LA,
        70808, 225-923-1034 - 35,000 ($71,750.00) Non-Convertible Debt,
        (File 333-115445 - May. 13) (BR. 03)

S-8     INVITROGEN CORP, 1600 FARADAY AVE, CARLSBAD, CA, 92008, 7606037200 -
        0 ($30,400,000.00) Equity, (File 333-115447 - May. 13) (BR. 01)

N-2     Clough Global Opportunities Fund, 1625 BROADWAY, SUITE 2200, DENVER,
        CO, 80202, 303-623-2577 - 0 ($1,000,000.00) Equity, (File 333-115448 -
        May. 13) (BR. 18)

S-8     AMERICAN WATER STAR  INC, 4560 S. DECATUR, SUITE 301, LAS VEGAS, NV,
        89103, 702-740-7036 - 200,000 ($348,000.00) Equity, (File 333-115449 -
        May. 13) (BR. 02)

S-11    Permanent Financing (No. 5) PLC, BLACKWELL HOUSE, GUILDHALL YARD,
        LONDON, X0, EC2V 5AE, 44 (0) 20 7556 0972 -
        2,698,750,000 ($2,698,750,000.00) Mortgage Backed Securities,
        (File 333-115450 - May. 13) (BR. 05)

S-8     BANCORPSOUTH INC, ONE MISSISSIPPI PL, TUPELO, MS, 38804, 6626802000 -
        0 ($7,918,000.00) Equity, (File 333-115451 - May. 13) (BR. 07)

S-3     PACIFIC CMA INC, 4750 TABLE MESA DR, BOULDER, CO, 80301, 3034943000 -
        5,427,083 ($6,566,770.43) Equity, (File 333-115452 - May. 13) (BR. 05)

S-8     SLADES FERRY BANCORP, 100 SLADES FERRY AVE, PO BOX 390, SOMERSET, MA,
        02726, 5086757894 - 300,000 ($5,854,500.00) Equity, (File 333-115453 -
        May. 13) (BR. 07)

SB-2    SmartPros Ltd., 12 SKYLINE DRIVE, HAWTHORNE, NY, 10532, 9143452620 -
        5,715,000 ($20,860,875.00) Equity, (File 333-115454 - May. 13) (BR. 09)

S-8     TRICO BANCSHARES /, TRICO BANCSHARES, 63 CONSTITUTION DRIVE, CHICO, CA,
        95973, 5308980300 - 0 ($7,573,500.00) Equity, (File 333-115455 -
        May. 13) (BR. 07)

S-8     TRANSOCEAN INC, 4 GREENWAY PLAZA, HOUSTON, TX, 77046, 7132327500 -
        4,000,000 ($102,640,000.00) Equity, (File 333-115456 - May. 13) (BR. 04)

S-8     S1 CORP /DE/, 3390 PEACHTREE ROAD NE, SUITE 1700, ATLANTA, GA, 30326,
        4048126200 - 0 ($69,300,528.85) Equity, (File 333-115457 - May. 13)
        (BR. 03)

S-8     VERTEX PHARMACEUTICALS INC / MA, 130 WAVERLY STREET, CAMBRIDGE, MA,
        02139-4242, 6165776000 - 0 ($13,230,000.00) Equity, (File 333-115458 -
        May. 13) (BR. 01)

SB-2    COUGAR HOLDINGS INC, 10655 NE 4TH STREET, SUITE 400, BELLEVUE, WA,
        98004, 604-879-9001 - 148,000 ($37,000.00) Equity, (File 333-115460 -
        May. 13) (BR. 04)

S-8     MAVERICK TUBE CORPORATION, 16401 SWINGLEY RIDGE RD, STE 700,
        CHESTERFIELD, MO, 63017-1713, 6367331600 -
        1,000,000 ($20,200,000.00) Equity, (File 333-115461 - May. 13) (BR. 06)

SB-2    SMARTSERV ONLINE INC, METRO CENTER, ONE STATION PLACE, STAMFORD, CT,
        06902, 2033535950 - 24,622,202 ($64,017,726.00) Equity,
        (File 333-115462 - May. 13) (BR. 03)

S-8     VISTEON CORP, 17000 ROTUNDA DRIVE, DEARBORN, MI, 48120,
        0 ($18,648,000.00) Equity, (File 333-115463 - May. 13) (BR. 05)

S-8     COPPER MOUNTAIN NETWORKS INC, 1850 EMBARCADERO ROAD, PALO ALTO, CA,
        94303, 650-687-3300 - 298,301 ($3,349,920.23) Equity,
        (File 333-115464 - May. 13) (BR. 37)

S-11    DASCO Medical Properties Trust, 3399 PGA BOULEVARD, SUITE 240,
        PALM BEACH GARDENS, FL, 33410, (561) 691 - 9900 -
        0 ($160,000,000.00) Equity, (File 333-115465 - May. 13) (BR. 08)

S-8     V ONE CORP/ DE, 20250 CENTURY BOULEVARD, SUITE 300, GERMANTOWN, MD,
        20874, 3015155200 - 1,000,000 ($264,000.00) Equity, (File 333-115466 -
        May. 13) (BR. 03)

S-3     JCP&L Transition Funding II LLC, C/O FIRSTENERGY SERVICE COMPANY,
        76 SOUTH MAIN STREET, AKRON, OH, 44308-1890, 330-384-5100 -
        0 ($1,000,000.00) Non-Convertible Debt, (File 333-115467 - May. 13)
        (BR. 02)

S-8     BEDFORD PROPERTY INVESTORS INC/MD, 270 LAFAYETTE CIRCLE,
        P. O. BOX 1058, LAFAYETTE, CA, 94549, 9252838910 -
        175,000 ($4,740,750.00) Equity, (File 333-115468 - May. 13) (BR. 08)

S-3     COPPER MOUNTAIN NETWORKS INC, 1850 EMBARCADERO ROAD, PALO ALTO, CA,
        94303, 650-687-3300 - 0 ($17,546,875.00) Equity, (File 333-115469 -
        May. 13) (BR. 37)

S-8     NASHUA CORP, SECOND FL, 11 TRAFALGAR SQ, NASHUA, NH, 03063,
        6038802323 - 150,000 ($1,361,250.00) Equity, (File 333-115470 -
        May. 13) (BR. 04)

SB-2    CALLISTO PHARMACEUTICALS INC, 420 LEXINGTON AVENUE, SUITE 601,
        NEW YORK, NY, 10170, 2126729190 - 6,056,541 ($13,627,217.00) Equity,
        (File 333-115471 - May. 13) (BR. 09)

S-8     LEVEL 3 COMMUNICATIONS INC, 1025 ELDORADO BOULEVARD, BLDG 2000,
        BROOMFIELD, CO, 80021, 7208881000 - 359,176 ($1,050,590.00) Equity,
        (File 333-115472 - May. 13) (BR. 37)

S-8     OFFSHORE LOGISTICS INC, 224 RUE DE JEAN, PO BOX 5C, LAFAYETTE, LA,
        70505, 3182331221 - 0 ($5,464,800.00) Equity, (File 333-115473 -
        May. 13) (BR. 05)

S-8     ADVANCED MICRO DEVICES INC, ONE AMD PL, MS 68, SUNNYVALE, CA,
        94088-3453, 4087322400 - 0 ($641,025,000.00) Equity, (File 333-115474 -
        May. 13) (BR. 36)

F-3     RADCOM LTD, 24 RAOUL WALLENBERG STREET, TEL AVIV, L3, 69719,
        2123108007 - 4,814,427 ($7,938,991.30) Equity, (File 333-115475 -
        May. 13) (BR. 03)

S-1     US ENERGY CORP, 877 NORTH 8TH WEST, GLEN L LARSEN BLDG, RIVERTON, WY,
        82501, 3078569271 - 5,940,062 ($13,127,537.02) Other,
        (File 333-115477 - May. 13) (BR. 04)

S-8     BUSINESS OBJECTS SA, 4089536024 - 0 ($493,800.00) Equity,
        (File 333-115478 - May. 13) (BR. 03)

S-8     INTERGRAPH CORP, 1 MADISON INDUSTRIAL PARK IW2000, HUNTSVILLE, AL,
        35894-0001, 2567302000 - 3,366,850 ($84,844,620.00) Equity,
        (File 333-115479 - May. 13) (BR. 03)

S-2     WAVERIDER COMMUNICATIONS INC, 255 CONSUMERS ROAD SUITE 500, TORONTO,
        ONTARIO CANADA, A6, M2J 1R4, 4165023200 -
        21,170,142 ($3,016,744.00) Equity, (File 333-115481 - May. 13) (BR. 37)

S-8     POPULAR INC, 209 MUNOZ RIVERA AVE, POPULAR CENTER BUILDING, HATO REY,
        PR, 00918, 7877659800 - 0 ($200,850,000.00) Equity, (File 333-115482 -
        May. 13) (BR. 07)

S-4     MARINER HEALTH CARE INC, ONE RAVINA DR STE 1500, STE 800, ATLANTA, GA,
        30346, 6784437000 - 0 ($175,000,000.00) Non-Convertible Debt,
        (File 333-115483 - May. 13) (BR. 08)
     

RECENT 8K FILINGS


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

    Item 1.    Changes in Control of Registrant.
    Item 2.    Acquisition or Disposition of Assets.
    Item 3.    Bankruptcy or Receivership.
    Item 4.    Changes in Registrant's Certifying Accountant.
    Item 5.    Other Materially Important Events.
    Item 6.    Resignations of Registrant's Directors.
    Item 7.    Financial Statements and Exhibits.
    Item 8.    Change in Fiscal Year.
    Item 9.    Regulation FD Disclosure.
    Item 10.   Amendments to the Registrant's Code of Ethics,
               or Waiver of a Provision of the Code of Ethics.
    Item 11.   Temporary Suspension of Trading Under
               Registrant's Employee Benefit Plans.
    Item 12.   Results of Operations and Financial Condition.

The  following companies have filed 8-K reports for the date indicated and/or
amendments to 8-K reports previously filed, responding to the item(s) of  the
form  specified.  8-K reports may be obtained in person or by writing to  the
Commission's  Public Reference Branch at 450 Fifth Street, N.W.,  Washington,
D.C. 20549 or at the following e-mail box address:  <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
------------------------------------------------------------------------------------------------
1ST CENTENNIAL BANCORP                  CA            X                      05/13/04

ABERDEEN IDAHO MINING CO                      X X         X                  05/06/04    AMEND

ABRAXAS PETROLEUM CORP                  NV                X           X      05/13/04

ACG HOLDINGS INC                        DE                X   X              05/13/04

ADAMS RESOURCES & ENERGY INC            DE                            X      05/13/04

ADVANCED DIGITAL INFORMATION CORP       WA                X           X      05/13/04

AGILYSYS INC                            OH                    X              05/13/04

AIRGATE PCS INC /DE/                    DE            X   X                  05/12/04

AIRGATE PCS INC /DE/                    DE                X           X      05/13/04

AIRNET COMMUNICATIONS CORP              DE                X           X      05/13/04

AIRPLANES LTD                           DE            X                      05/13/04

ALKERMES INC                            PA                            X      05/13/04

AMALGAMATED TECHNOLOGIES INC            DE    X           X                  04/19/04

AMERICAN EAGLE OUTFITTERS INC           DE                X           X      05/13/04

AMERICAN GOLDFIELDS INC                 NV            X                      05/07/04

AMERICAN MEDICAL ALERT CORP             NY                            X      05/13/04

AMERICAN SAFETY INSURANCE HOLDINGS LT                 X                      05/12/04

AMERICAN SUPERCONDUCTOR CORP /DE/       DE                            X      05/13/04

AmNet Morgage, Inc.                     MD                X           X      05/13/04

ANADYS PHARMACEUTICALS INC                                X           X      05/13/04

ANALOG DEVICES INC                      MA                            X      05/13/04

ANALYTICAL SURVEYS INC                  CO            X   X                  05/12/04

APPLEBEES INTERNATIONAL INC             DE            X                      05/13/04

APPLETON PAPERS INC/WI                                X   X                  05/12/04

APPLETON PAPERS INC/WI                                X   X                  05/12/04

ARCTIC CAT INC                          MN                            X      05/13/04

ARRHYTHMIA RESEARCH TECHNOLOGY INC /D   DE                X           X      03/31/04

ASPEN EXPLORATION CORP                  DE                            X      05/12/04

ASSET BACKED SECURITIES CORP            DE            X                      05/13/04

ATA HOLDINGS CORP                       IN            X   X                  05/13/04

ATRION CORP                             DE                X           X      05/13/04

ATSI COMMUNICATIONS INC/DE              DE            X   X                  05/06/04

AUGUST TECHNOLOGY CORP                  MN            X   X                  05/12/04

BAKERS FOOTWEAR GROUP INC               MO                X           X      05/10/04

BANCSHARES OF FLORIDA INC               FL                X           X      05/12/04

BCSB BANKCORP INC                                     X   X           X      05/12/04

BEA SYSTEMS INC                         DE                X           X      05/13/04

BEVSYSTEMS INTERNATIONAL INC            CO        X       X                  05/13/04

BIOTIME INC                             CA                X           X      05/13/04

BLONDER TONGUE LABORATORIES INC         DE                X           X      05/13/04

BRINKER INTERNATIONAL INC               DE            X                      05/11/04

BRISTOL WEST HOLDINGS INC               DE                X           X      05/12/04

BSD MEDICAL CORP                        DE                X   X              05/11/04

CAESARS ENTERTAINMENT INC               DE            X   X                  05/11/04

CALLISTO PHARMACEUTICALS INC            DE                X                  04/30/03    AMEND

CANCERVAX CORP                          DE                X           X      05/13/04

CAPITAL ENVIRONMENTAL RESOURCE INC      A6                    X              05/13/04

CAPITAL GROWTH SYSTEMS INC /FL/         FL          X                        04/26/04    AMEND

CAPITAL LEASE FUNDING INC               MD                X           X      05/13/04

CARMAX AUTO FUNDING LLC                 DE            X   X                  05/06/04

CASTLE DENTAL CENTERS INC               DE                X           X      05/13/04

CERTIFIED SERVICES INC                  NV            X   X           X      05/12/04

CHECKPOINT SYSTEMS INC                  PA                            X      05/12/04

CHILDRENS PLACE RETAIL STORES INC                         X           X      05/13/04

CHINA NETTV HOLDINGS INC                NV              X                    05/11/04

CIRCLE GROUP HOLDINGS INC               IL                X           X      05/12/04

CITIGROUP INC                           DE            X   X                  05/12/04

CITIZENS INC                            CO                X           X      05/10/04

CITY SAVINGS FINANCIAL CORP             IN                X           X      05/07/04

CLEVELAND CLIFFS INC                    OH                    X              05/12/04

CNB FINANCIAL CORP/PA                   PA                X           X      05/13/04

COASTAL BANKING CO INC                  SC                X           X      05/13/04

COLE NATIONAL CORP /DE/                 DE            X   X                  05/13/04

COLE NATIONAL GROUP INC                 DE            X   X                  05/13/04

COMCAST CORP                            PA            X   X                  05/13/04

CONNS INC                               DE                X           X      05/12/04

CONTINENTAL MATERIALS CORP              DE                X           X      05/11/04

CONVERA CORP                            DE            X                      05/13/04

CORRECTIONAL SERVICES CORP              DE                            X      05/13/04

COUGAR HOLDINGS INC                     NV            X                      05/01/04

DAOU SYSTEMS INC                        DE                X           X      05/13/04

DEB SHOPS INC                           PA                X           X      05/13/04

DELL INC                                DE                X           X      05/13/04

DIEDRICH COFFEE INC                     CA                    X              05/13/04

DIGITAL LIGHTWAVE INC                   DE            X   X                  04/13/04

DILLARD ASSET FUNDING CO                DE            X   X                  04/15/04

DILLARDS INC                            DE                X           X      05/13/04

DIVERSIFIED SECURITY SOLUTIONS INC      DE                            X      05/10/04

DIXON TICONDEROGA CO                    DE                X   X              05/13/04

DONALDSON CO INC                        DE            X   X                  05/12/04

DOUBLE EAGLE PETROLEUM CO               MD            X   X   X              05/13/04

DRESSER INC                             DE                            X      05/13/04

DT INDUSTRIES INC                       DE        X   X   X                  05/12/04

E CENTIVES INC                          DE            X                      05/12/04

EBANK FINANCIAL SERVICES INC            GA            X                      05/07/04    AMEND

ELECTRIC CITY CORP                      DE                X           X      05/13/04

EMERGE INTERACTIVE INC                  DE                X           X      05/12/04

EMERITUS CORP\WA\                       WA                            X      05/12/04

ENDO PHARMACEUTICALS HOLDINGS INC       DE                X   X              05/13/04

ENDOLOGIX INC /DE/                      DE                X   X              05/10/04

EVANS BOB FARMS INC                     DE                X   X       X      05/11/04

EXCHANGE NATIONAL BANCSHARES INC        MO            X   X                  05/12/04

EXCHANGE NATIONAL BANCSHARES INC        MO            X   X                  05/06/04

EXELON CORP                             PA                    X              05/13/04

EXELON CORP                             PA                    X              05/13/04    AMEND

EYETECH PHARMACEUTICALS INC             DE            X                      05/13/04

FALCON FINANCIAL INVESTMENT TRUST       MD                            X      05/13/04

FGI GROUP INC                           DE            X   X                  05/12/04

FIND SVP INC                            NY                            X      05/13/04

FIND SVP INC                            NY            X   X                  05/10/04

FINX GROUP INC                          DE            X                      05/10/04

FIRST BANCSHARES INC /MO/               MO              X             X      05/13/04

FIRST FEDERAL BANCSHARES INC /DE        DE                X           X      05/11/04

FIRST M&F CORP/MS                       MS            X   X                  05/12/04

FIRST UNION REAL ESTATE EQUITY & MORT   OH                X           X      05/13/04

FNB CORP/NC                             NC            X   X                  05/12/04

FOG CUTTER CAPITAL GROUP INC            MD                X           X      05/12/04

FREMONT HOME LOAN TRUST 2004-1          DE      X         X                  04/09/04

FTD INC                                 DE            X   X                  05/13/04

GATX FINANCIAL CORP                     DE            X   X                  05/13/04

GENLYTE GROUP INC                       DE            X   X                  05/12/04

GENSYM CORP                             DE                            X      03/30/04

GENTA INC DE/                           DE            X                      05/13/04

GIANT INDUSTRIES INC                    DE                            X      05/12/04

GILMAN & CIOCIA INC                     DE                X           X      05/13/04

GLOBAL IMAGING SYSTEMS INC              DE      X         X                  05/10/04

GLOBAL PAYMENT TECHNOLOGIES INC         DE                X           X      05/13/04

GOLDEN EAGLE INTERNATIONAL INC          CO                X           X      05/06/04

GOLDEN PATRIOT CORP                     NV            X                      05/13/04

GREAT ATLANTIC & PACIFIC TEA CO INC     MD            X   X                  05/13/04

GREG MANNING AUCTIONS INC               NY                X           X      05/06/04

GS MORTGAGE SECURITIES CORP GSAMP TRU   DE            X   X                  04/30/04

GS MORTGAGE SECURITIES CORP. GSAA TRU   DE            X                      04/29/04

HAGGAR CORP                             NV                X   X              05/10/04

HALL KINION & ASSOCIATES INC            DE                X           X      05/12/04

HARKEN ENERGY CORP                      DE                X           X      05/13/04

HEALTHSOUTH CORP                        DE            X   X                  05/13/04

HEMACARE CORP /CA/                      CA                X                  05/13/04

HIBERNIA CORP                           LA            X   X                  05/13/04

HIGHLAND HOSPITALITY CORP               MD      X         X                  05/10/04

HOME FINANCIAL BANCORP                  IN                X           X      05/13/04

HONDA AUTO RECEIVABLES 2004-1 OWNER T   CA      X         X                  04/29/04

HUMPHREY HOSPITALITY TRUST INC          VA                            X      05/13/04

HYDROMER INC                            NJ            X                      05/13/04

IBT BANCORP INC /MI/                    MI                X           X      05/09/04

IGAMES ENTERTAINMENT INC                NV            X   X                  05/11/04

IMATION CORP                            DE                    X              05/13/04

IMMUNOGEN INC                           MA                X           X      05/13/04

IMPAC MORTGAGE HOLDINGS INC             MD            X   X                  05/12/04

IMPERIAL INDUSTRIES INC                 DE                X           X      05/13/04

INNODATA ISOGEN INC                     DE                X           X      05/13/04

INTERGRAPH CORP                         DE            X       X              05/13/04

INTERNATIONAL ASSETS HOLDING CORP       DE                X   X              05/10/04

INTERNATIONAL DISPLAYWORKS INC          OR            X   X                  05/12/04

INTRABIOTICS PHARMACEUTICALS INC /DE    DE                            X      05/10/04

INVICTA GROUP INC                               X         X                  03/10/04    AMEND

ITLA CAPITAL CORP                       CA                            X      05/05/04

IVAX DIAGNOSTICS INC                    DE                            X      05/13/04

JACKSONVILLE BANCORP INC /FL/           FL                X           X      05/13/04

JAMESON INNS INC                        GA                X   X              05/13/04

KOHLS CORPORATION                       WI                            X      05/13/04

KOPPERS INC                             PA            X                      05/12/04

LA JOLLA PHARMACEUTICAL CO              DE            X   X                  05/13/04

LAKELAND BANCORP INC                    NJ            X   X                  05/13/04

LASALLE HOTEL PROPERTIES                MD                X                  05/13/04

LASALLE HOTEL PROPERTIES                MD            X   X                  05/11/04

LECG CORP                               DE                X           X      05/05/04

LEHMAN ABS CORP BACKED TR CERT GA PAC   DE            X   X                  04/30/04

LEHMAN ABS CORP BACKED TRUST CERTS SE   DE            X   X                  04/30/04

LEHMAN ABS CORP KRAFT FOODS NOTE BACK   DE            X   X                  05/01/04

LEHMAN ABS CORP VERIZON NY DEBENTURE    DE            X   X                  05/01/04

LINK ENERGY LLC                         DE            X                      04/20/04

LIQUIDMETAL TECHNOLOGIES INC                        X     X                  05/06/04

LOGIC DEVICES INC                       CA                X           X      05/12/04

LOWRANCE ELECTRONICS INC                DE                X           X      05/13/04

LSB INDUSTRIES INC                      DE                X                  05/11/04

LTX CORP                                MA                X           X      05/13/04

LYNX THERAPEUTICS INC                   DE                            X      05/13/04

MACERICH CO                             MD                    X              05/13/04

MAGUIRE PROPERTIES INC                  MD      X         X                  04/14/04    AMEND

MAINE & MARITIMES CORP                                X                      05/13/04

MAINE & MARITIMES CORP                                                X      05/13/04    AMEND

MARCHEX INC                             DE                            X      05/13/04

MARCONI CORP PLC                        X0            X                      05/12/04

MARTIN MIDSTREAM PARTNERS LP            DE                X           X      05/13/04

MATERIAL SCIENCES CORP                  DE                            X      05/13/04

MATERIAL SCIENCES CORP                  DE            X   X                  05/13/04

MED-DESIGN CORP                         DE                X           X      05/06/04

MEDICAL TECHNOLOGY SYSTEMS INC /DE/     DE            X                      05/13/04

MIDDLESEX WATER CO                      NJ            X                      05/13/04

MIDDLETON DOLL CO                       WI                X           X      05/13/04

MIDWAY GAMES INC                        DE            X   X                  05/12/04

MILACRON INC                            DE            X   X                  05/13/04

MIRACOR DIAGNOSTICS INC                 UT                X                  05/12/04

MIRACOR DIAGNOSTICS INC                 UT              X X                  05/12/04

Morgan Stanley ABS Capital I Inc. Tru   DE            X   X                  04/29/04

Morgan Stanley Capital I Trust 2004 I   DE            X   X                  05/11/04

Morgan Stanley Capital I Trust 2004 I   DE            X   X                  05/12/04

MS STRUCTURED SATURNS SERIES 2004-7     DE                X                  05/13/04

MUZAK HOLDINGS LLC                      DE                X           X      05/13/04

MYLAN LABORATORIES INC                  PA            X                      05/13/04

NASB FINANCIAL INC                      MO                            X      05/12/04

NATIONAL BANKSHARES INC                 VA            X                      05/13/04

NATUS MEDICAL INC                       DE                X           X      05/13/04

NCO GROUP INC                           PA                X   X              05/12/04

NEUROLOGIX INC/DE                       DE                X           X      05/13/04

NEW VISUAL CORP                         UT            X                      05/07/04

NEW WORLD RESTAURANT GROUP INC          DE            X   X                  05/10/04

NEXTEL PARTNERS INC                     DE            X                      05/12/04

NII HOLDINGS INC                        DE            X                      03/12/04

NORD PACIFIC LIMITED                                  X                      05/13/04

NORTHERN STAR FINANCIAL INC             MN                X           X      05/13/04

NORTHROP GRUMMAN CORP /DE/              DE            X   X                  05/12/04

NUEVO ENERGY CO                         DE            X   X                  05/12/04

NYMAGIC INC                             NY                X           X      05/13/04

OMNI MEDICAL HOLDINGS INC               UT          X                        05/10/04

OPENTV CORP                                           X   X                  05/12/04

OPTIMUMCARE CORP /DE/                   DE            X                      05/13/04

ORIGINALLY NEW YORK INC                       X           X                  02/25/04

OSI PHARMACEUTICALS INC                 DE                X           X      05/11/04

OSULLIVAN INDUSTRIES HOLDINGS INC       DE                X   X       X      03/31/04

P&F INDUSTRIES INC                      DE                X           X      05/13/04

PACIFIC GAS & ELECTRIC CO               CA            X                      05/13/04

PANERA BREAD CO                         DE                X   X       X      05/13/04

PARALLEL PETROLEUM CORP                 DE                X           X      05/13/04

PATH 1 NETWORK TECHNOLOGIES INC         DE                X           X      05/13/04

PAYLESS SHOESOURCE INC /DE/             DE                    X       X      05/13/04

PEMCO AVIATION GROUP INC                DE                X           X      05/13/04

PENINSULA GAMING CO LLC                                   X   X              05/13/04

PEOPLES BANCORPORATION INC /SC/         SC                X           X      05/11/04

PEP BOYS MANNY MOE & JACK               PA                X           X      05/01/04

PER SE TECHNOLOGIES INC                 DE            X   X                  05/13/04

PG&E CORP                               CA            X                      05/13/04

PHC INC /MA/                            MA      X                            05/13/04

PIXELWORKS INC                          OR            X   X                  05/12/04

POPULAR INC                             PR            X   X                  05/12/04

POST PROPERTIES INC                     GA            X                      05/13/04

POWELL INDUSTRIES INC                   NV          X                        05/13/04

POWERWAVE TECHNOLOGIES INC              DE      X         X                  05/03/04

PRACTICEXPERT INC                       NV      X     X   X                  04/28/04

PROASSURANCE CORP                       DE                X   X              05/12/04

PROSPERITY BANCSHARES INC               TX            X   X                  05/13/04

PTEK HOLDINGS INC                       GA            X   X                  05/13/04

PYR ENERGY CORP                         DE            X   X                  05/12/04

QCR HOLDINGS INC                        DE                            X      05/13/04

QUOVADX INC                             DE            X   X                  05/13/04

QUOVADX INC                             DE            X   X                  05/13/04

RAMP SERIES 2004-RS4 TRUST              DE            X   X                  05/13/04

REDLINE PERFORMANCE PRODUCTS INC        MN            X   X                  05/10/04

REFAC                                   DE                X           X      05/13/04

REMEC INC                               CA            X   X                  05/10/04

REPUBLIC BANCORP INC                    MI                    X              05/12/04

RESIDENTIAL ASSET SECURITIES CORP       DE            X   X                  05/13/04

RESIDENTIAL FUNDING MORTGAGE SECURITI   DE            X   X                  05/13/04

RGC RESOURCES INC                       VA                X           X      05/13/04

ROFIN SINAR TECHNOLOGIES INC            DE            X                      03/31/04

ROSS SYSTEMS INC/CA                     DE                    X              05/12/04

SAFLINK CORP                            DE                X           X      05/13/04

SANGUI BIOTECH INTERNATIONAL INC        CO                    X              05/06/04

SCHEID VINEYARDS INC                    DE                X           X      05/13/04

SCHLOTZSKYS INC                         TX                            X      05/13/04

SCOTTISH RE GROUP LTD                   E9                X           X      05/06/04

SEACOAST FINANCIAL SERVICES CORP        MA            X   X                  04/29/04

SEMINIS INC                             IL                            X      05/11/04

SENETEK PLC /ENG/                                     X   X                  05/12/04

SENSYTECH INC                           DE                X           X      05/13/04

SERVICE CORPORATION INTERNATIONAL       TX            X   X                  05/13/04

SHOE CARNIVAL INC                       IN                            X      05/13/04

SIMMONS CO /GA/                         DE                            X      05/11/04

SIPEX CORP                              MA                X           X      05/13/04

SIZELER PROPERTY INVESTORS INC          DE                X           X      05/12/04

SONUS PHARMACEUTICALS INC               DE            X   X                  05/11/04

SOUTHMARK CORP                          GA            X                      04/30/04

SOUTHWALL TECHNOLOGIES INC /DE/         DE            X                      05/13/04

SPATIALIZER AUDIO LABORATORIES INC      DE                            X      05/12/04

SPHERIX INC                             DE                            X      05/13/04

SRS LABS INC                            DE                X           X      05/13/04

STATE AUTO FINANCIAL CORP               OH            X                      05/13/04

STERLING CONSTRUCTION CO INC            DE                            X      05/13/04

STRUCTURED PRODUCTS CORP CORTS TRUST    DE                X                  05/13/04

STRUCTURED PRODUCTS CORP CORTS TRUST    DE            X                      05/13/04

SWANK INC                               DE                X                  03/31/04

SYMBOL TECHNOLOGIES INC                 DE            X   X                  05/06/04

TAIWAN FUND INC                         DE                X   X              05/13/04

TALRAM CORP                             DE    X X                            05/13/04

TALX CORP                               MO                            X      05/12/04

TANKLESS SYSTEMS WORLDWIDE INC          NV            X                      02/23/04    AMEND

TARGET CORP                             MN            X   X           X      05/13/04

TECHNOLOGY RESEARCH CORP                FL            X   X                  05/11/04

TEXAS INDUSTRIES INC                    DE            X                      05/11/04

TIFFANY & CO                            DE                            X      05/13/04

TORCH OFFSHORE INC                      DE            X                      05/13/04

TORCH OFFSHORE INC                      DE                            X      05/13/04

TOREADOR RESOURCES CORP                 DE                    X       X      05/12/04

TRACK DATA CORP                         DE      X                            03/31/04

TRANS INDUSTRIES INC                    DE                X   X              05/13/04

TRANSDIGM INC                           DE                X   X              05/11/04

TRIO TECH INTERNATIONAL                 CA                            X      05/07/04

TULLYS COFFEE CORP                                        X   X              05/12/04

U S REALTEL INC                         DE                X           X      05/12/04

UNICORP INC /NEW                        NV          X     X                  04/23/04

UNIONBANCORP INC                        DE                X           X      05/13/04

UNIVERSAL CITY DEVELOPMENT PARTNERS L                         X              05/13/04

US UNWIRED INC                          LA            X   X                  05/12/04

USAA ACCEPTANCE LLC TRUST 2004-1                          X                  04/15/04

USAA ACCEPTANCE LLC TRUST 2004-1                          X                  04/30/04

VARSITY GROUP INC                                                     X      05/13/04

VENTURI PARTNERS INC                    DE            X   X                  05/13/04

VION PHARMACEUTICALS INC                DE                            X      05/13/04

VISION BANCSHARES INC                   AL                X   X              05/13/04

VISUAL DATA CORP                        FL                X           X      05/12/04

WAL MART STORES INC                     DE                            X      05/13/04

WELLS FARGO ASSET SECURITIES CORP       DE            X   X                  04/10/04

WELLS FARGO ASSET SECURITIES CORP       DE            X   X                  05/11/04

WHEELING ISLAND GAMING INC              DE                X   X              05/13/04

WHITELIGHT TECHNOLOGIES INC             NV    X       X   X                  05/07/04

WILLIAMS CONTROLS INC                   DE                X           X      03/31/04

WINMILL & CO INC                        DE                X           X      03/31/04

WISER OIL CO                            DE                X           X      05/12/04

WRP CORP                                MD            X   X                  05/13/04

WYNN RESORTS LTD                                      X   X                  05/12/04

XCYTE THERAPIES INC                     WA                X           X      05/13/04

YOUR DOMAIN COM                         NV    X       X X X                  04/28/04

Z TEL TECHNOLOGIES INC                  DE                            X      05/13/04

HOMETOWN AUTO RETAILERS INC             DE                X           X      05/13/04