SEC NEWS DIGEST


Issue 2002-160                                                August 19, 2002



ENFORCEMENT PROCEEDINGS
     

IN THE MATTER OF KURT SALIGER, CPA
     
     On  August 16, the Commission has instituted and simultaneously  settled
     cease-and-desist and Rule 102(e) proceedings against Kurt D. Saliger,  a
     Las  Vegas,  Nevada, certified public accountant.  The Commission  found
     that  Saliger audited and certified financial statements for Gas  &  Oil
     Technologies, Inc. which were included in a registration statement filed
     on  October 15, 2001.  Those financial statements valued certain Russian
     patents  acquired by Gas & Oil at $21.75 million without any  reasonable
     basis  for  doing so.  The financial statements also treated the  $21.75
     million  as  income.   This accounting treatment  caused  the  financial
     statements  of  Gas & Oil to materially overstate the company's  assets,
     equity  and  income and, contrary to representations in Saliger's  audit
     report,   was  completely  contrary  to  Generally  Accepted  Accounting
     Principles.  It was also found that contrary to representations  in  his
     audit  report, Saliger failed to comply with Generally Accepted Auditing
     Standards in conducting his audit.
     
     Based  on  this  conduct  the Commission found  that  Saliger  willfully
     violated  Section  17(a) of the Securities Act of 1933  and  engaged  in
     improper  professional conduct.  Saliger consented to:   be  ordered  to
     cease  and desist from committing or causing a violation and any  future
     violation  of  Section 17(a) of the Securities Act; disgorge  $6,072.28,
     representing  his audit fees and prejudgment interest  thereon;  and  be
     denied the privilege of appearing or practicing before the Commission as
     an accountant.  (Rel. 33-8122; AAE Rel.  1615; File No. 3-10867)

SEC FILES CIVIL INJUNCTIVE ACTION AGAINST KEVIN MORRISON, FORMER EXECUTIVE OF
HPSC,  INC.,  AND  RELIEF DEFENDANT MILDRED MILLER FOR $5  MILLION  FINANCIAL
ACCOUNTING FRAUD

     On August 16, the Commission filed a civil fraud action against Kevin J.
     Morrison  of  West  Hartford, Connecticut,  the  former  executive  vice
     president of American Commercial Financial Corporation (ACFC), a wholly-
     owned  subsidiary of Boston-based HPSC, Inc. The complaint alleges  that
     Morrison  caused  HPSC  to  materially  overstate  the  results  of  its
     operations  when  he  improperly diverted  more  than  $4.7  million  of
     corporate  assets  to  Mildred K. Miller,  a  purported  ACFC  factoring
     customer.  The  complaint alleges that beginning in 1997 and  continuing
     until  May 22, 2002, Morrison concealed the diversion of funds to Miller
     by  regularly providing fictitious financial reports regarding  ACFC  to
     ACFC's  president, HPSC senior management, and HPSC's outside  auditors.
     Miller,  who  is named as a relief defendant in the complaint,  is  last
     known  to  have resided in Hartford, Connecticut. The complaint  further
     alleges  that fraudulent financial information provided by  Morrison  to
     HPSC  was incorporated in the parent company's Forms 10-K and Forms 10-Q
     filed  with  the  Commission for the periods  ended  December  31,  1997
     through March 31, 2002 and, as a result, HPSC materially overstated  its
     net  income  and  earnings per share by between 4% and 112%  during  the
     affected filing periods.
     
     The Commission's complaint alleges that Morrison violated the antifraud,
     record-keeping  and  internal  controls  provisions  of  the  Securities
     Exchange  Act of 1934 [Sections 10(b) and 13(b)(5) of the Exchange  Act,
     and Rules l0b-5 and 13b2-1 thereunder]. The Commission's complaint seeks
     a  permanent injunction against Morrison preventing future violations of
     the  federal securities laws, disgorgement of any ill-gotten gains  plus
     pre  judgment interest, civil penalties and an officer and director bar.
     [SEC   v.  Kevin  J.  Morrison,  et  al.,  USDC  for  the  District   of
     Massachusetts, CA. No. 02-11647-MLW] (LR-17686)


HOLDING COMPANY ACT RELEASES


NATIONAL GRID GROUP PLC

     A  notice has been issued giving interested persons until September  10,
     2002,  to request a hearing on a proposal by National Grid Group plc,  a
     registered  holding  company, to (1) issue  and  sell  equity  and  debt
     securities and to enter into guarantees up to an aggregate limit of  $20
     billion through September 30, 2004; and (2) invest up to $20 billion  in
     foreign utility companies.  (Rel. 35-27561)


SELF-REGULATORY ORGANIZATIONS


PROPOSED RULE CHANGES

     The  National  Association of Securities Dealers filed a  proposed  rule
     change  (SR-NASD-2002-110) to establish a new registration category  for
     proctors of in-firm delivery of the Regulatory Element of the Continuing
     Education  requirements.   Publication of  the  notice  in  the  Federal
     Register is expected during the week of August 19.  (Rel. 34-46351)

     The  National  Association of Securities Dealers filed a  proposed  rule
     change  (SR-NASD-2002-111) to amend Nasdaq's  transaction  credit  pilot
     program  for  exchange-listed securities to eliminate volume eligibility
     thresholds.   Publication  of  the notice in  the  Federal  Register  is
     expected during the week of August 19.  (Rel. 34-46357)

     The Chicago Board Options Exchange filed a proposed rule change (SR-CBOE-
     2002-23)  to  provide a maximum term of ten years for Flexible  Exchange
     (FLEX)  index  options.  Publication of the notice is  expected  in  the
     Federal Register during the week of August 19.  (Rel. 34-46363)
     
     The  National  Association of Securities Dealers filed a  proposed  rule
     change  and  Amendments  Nos. 1 and 2 thereto  (SR-NASD-2002-101)  under
     Section 19(b)(1) of the Securities Exchange Act of 1934 to increase fees
     for  the Mutual Fund Quotation Service and to adopt a new fee to process
     a request to amend the name and/or symbol of a fund.  Publication of the
     proposal  is expected in the Federal Register during the week of  August
     19.  (Rel. 34-46373)

IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES

     A  proposed  rule  change filed by the Pacific Exchange (SR-PCX-2002-49)
     has  become  immediately  effective under  Section  19(b)(3)(A)  of  the
     Securities Exchange Act of 1934.  Specifically, the proposed rule change
     amends  PCX  Rule  6.82(d)(2)  in order  to  change  the  percentage  of
     guaranteed participation afforded to Lead Market Makers on the Exchange.
     Publication  of the proposal is expected in the Federal Register  during
     the week of August 19.  (Rel. 34-46360)
     
     A  proposed  rule change filed by the National Association of Securities
     Dealers  (SR-NASD-2002-102), to amend the fee schedule  for  the  Nasdaq
     application  of  the  Primex  Auction Systemr,  has  become  immediately
     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 August 19.  (Rel. 34-46361)
     
     A  proposed  rule change filed by the American Stock Exchange  (SR-Amex-
     2002-62) under Section 19(b)(1) of the Securities Exchange Act  of  1934
     adding  Commentary  .03  to  Amex Rule 174, Disclosures  by  Specialists
     Prohibited, to provide for dissemination of a depth indication  by  Amex
     specialists has become effective under Section 19(b)(3)(A) of  the  Act.
     Publication  of the proposal is expected in the Federal Register  during
     the week of August 19.  (Rel. 34-46364)

     A  proposed  rule change (SR-NYSE-2002-30) filed by the New  York  Stock
     Exchange   relating  to  the  renewal  of  the  supplemental  procedures
     concerning  the  arbitration rules 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
     August 19.  (Rel. 34-46372)

APPROVAL OF PROPOSED RULE CHANGES

     The Commission approved a proposed rule change and Amendment No. 1
     thereto submitted by the American Stock Exchange to designate the new
     trading floor on the ground floor of the Exchange (Harry's) as a
     "separate trading area" (SR-Amex-2002-38).  (Rel. 34-46362)

     The Commission approved a proposed rule change submitted by the National
     Association  of  Securities Dealers (SR-NASD-2002-83) to establish  fees
     assessed  on  non-members for the use of Computer-to-Computer  Interface
     Transmission Control Protocol/Internet Protocol lines that  use  Message
     Queue Series software.  (Rel. 34-46356)

     The Commission approved a proposed rule change and Amendments Nos. 1, 2,
     3,  4,  5  and  6  thereto  submitted by  the  National  Association  of
     Securities  Dealers  relating to the integrated  processing  of  odd-lot
     share  amounts in Nasdaq's SuperMontage System (SR-NASD-2002-42).  (Rel.
     34-46369)

ACCELERATED APPROVAL OF PROPOSED RULE CHANGE

     A  proposed rule change and Amendments Nos. 1 and 2 thereto filed by the
     Chicago  Board Options Exchange relating to the listing and  trading  of
     index-linked  exchangeable  notes  (SR-CBOE-2002-29)  has   been   given
     accelerated  approval under Section 19(b)(2) of the Securities  Exchange
     Act  of  1934.  Publication of the proposal is expected in  the  Federal
     Register during the week of August 19.  (Rel. 34-46370)

DELISTING GRANTED

     An  order  has  been issued granting the application of the Philadelphia
     Stock Exchange to strike from listing and registration certain call  and
     put  options  contracts  issued  by  The  Options  Clearing  Corporation
     respecting  certain underlying securities, effective at the  opening  of
     business on August 19, 2002. (Rel. 34-46371)


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-3     THQ INC, 27001 AGOURA ROAD, SUITE # 325, CALABASAS HILLS,, CA, 91301,
        8188715000 - 0 ($6,208,419.48) Equity, (File 333-98221 - Aug. 16)
        (BR. 03)

S-8     EUROPEAN AMERICAN RESOURCES INC, 91 SOUTH MAIN STREET, PO BOX 1066,
        EUREKA, NV, 89316, 775-237-7943 - 180,000 ($41,400.00) Equity,
        (File 333-98223 - Aug. 16) (BR. 04)

S-8     RECLAIMATION CONSULTING & APPLICATIONS INC,
        23832 ROCKFIELD BLVD SUITE 275, LAKE FOREST, CA, 92630, 9496090590 -
        900,000 ($225,000.00) Equity, (File 333-98225 - Aug. 16) (BR. 04)

S-8     GATEWAY DISTRIBUTORS LTD, 3095 E. PATRICK LANE, SUITE 1, LAS VEGAS, NV,
        89120, 10,000,000,000 ($2,500,000.00) Equity, (File 333-98227 -
        Aug. 16) (BR. 08)

S-8     NEWPORT INTERNATIONAL GROUP INC, 11863 WIMBLEDON CIRCLE, SUITE 418,
        WELLINGTON, FL, 33414, 5613896725 - 0 ($1,125,000.00) Equity,
        (File 333-98229 - Aug. 16) (BR. 08)

S-8     ACTIONPOINT INC, 1299 PARKMOOR AVE, SAN JOSE, CA, 95126, 4083253800 -
        2,222,873 ($4,334,602.35) Equity, (File 333-98231 - Aug. 16) (BR. 03)

F-1     PARAMOUNT ENERGY TRUST, 500 630 4TH AVENUE SW, CALGARY, ALBERTA CANADA,
        A0, 00000, 4032694400 - 69,368,369 ($128,034,189.64) Equity,
        (File 333-98233 - Aug. 16) (BR. )

S-8     QUANTUM CORP /DE/, 501 SYCAMORE STREET, MILPITAS, CA, 95035,
        4088944000 - 0 ($26,822,931.00) Equity, (File 333-98235 - Aug. 16)
        (BR. 03)

S-3     NEUROGEN CORP, 35 NORTHEAST INDUSTRIAL RD, BRANFORD, CT, 06405,
        2034888201 - 0 ($75,000,000.00) Unallocated (Universal) Shelf,
        (File 333-98237 - Aug. 16) (BR. 01)

S-3     SCOTTS COMPANY, 14111 SCOTTSLAWN ROAD, MARYSVILLE, OH, 43041,
        6147195500 - 0 ($426,832,000.00) Other, (File 333-98239 - Aug. 16)
        (BR. 02)

S-1     PROVIDENT FINANCIAL SERVICES INC, 830 BERGEN AVENUE, JERSEY CITY, NJ,
        07306, 2013331000 - 0 ($55,587,050.00) Equity, (File 333-98241 -
        Aug. 16) (BR. )

S-8     HORIZON OFFSHORE INC, HORIZON OFFSHORE INC,
        2500 CITY WEST BLVD., STE. 2200, HOUSTON, TX, 77042, 7133612600 -
        2,300,000 ($10,465,000.00) Equity, (File 333-98243 - Aug. 16) (BR. 04)

S-8     AXONYX INC, 750 LEXINTTON AVE, STE 1400, NEW YORK, NY, 10022,
        2126884770 - 0 ($2,485,528.00) Equity, (File 333-98245 - Aug. 16)
        (BR. 01)

SB-2    IPORUSSIA INC, 3,000,000 ($3,000,000.00) Equity, (File 333-98247 -
        Aug. 16) (BR. )

S-4     OREGON STEEL MILLS INC, 1000 SW BROADWAY, STE 2200, PORTLAND, OR,
        97205, 5032405788 - 0 ($301,254,600.00) Non-Convertible Debt,
        (File 333-98249 - Aug. 16) (BR. 06)

S-8     CURATIVE HEALTH SERVICES INC, 150 MOTOR PARKWAY, HAUPPAUGE, NY,
        11788-5145, 5162327000 - 1,000,000 ($14,520,000.00) Equity,
        (File 333-98251 - Aug. 16) (BR. 01)

S-8     CURATIVE HEALTH SERVICES INC, 150 MOTOR PARKWAY, HAUPPAUGE, NY,
        11788-5145, 5162327000 - 577,900 ($8,391,108.00) Equity,
        (File 333-98253 - Aug. 16) (BR. 01)

S-3     PEP BOYS MANNY MOE & JACK, 3111 W ALLEGHENY AVE, PHILADELPHIA, PA,
        19132, 2152299000 - 0 ($150,000,000.00) Debt Convertible into Equity,
        (File 333-98255 - Aug. 16) (BR. 02)

S-8     ALPHANET SOLUTIONS INC, 7 RIDGEDALE AVE, CEDAR KNOLLS, NJ, 07927,
        2012670088 - 500,000 ($600,000.00) Other, (File 333-98257 - Aug. 16)
        (BR. 03)

S-8     TELTRONICS INC, 2150 WHITEFIELD INDUSTRIAL WAY, SARASOTA, FL, 34243,
        941-753-5000 - 400,000 ($100,000.00) Equity, (File 333-98259 - Aug. 16)
        (BR. 37)

S-3     NEXTEL COMMUNICATIONS INC, 2001 EDMUND HALLEY DRIVE, RESTON, VA, 20191,
        7034334000 - 0 ($220,040,000.00) Equity, (File 333-98261 - Aug. 16)
        (BR. 37)

S-8     NANOGEN INC, 10398 PACIFIC CENTER COURT, SAN DIEGO, CA, 92121,
        6195467700 - 0 ($495,000.00) Equity, (File 333-98263 - Aug. 16) (BR. 36)

S-8     RUDDICK CORP, 2000 TWO FIRST UNION CTR, CHARLOTTE, NC, 28282,
        7043725404 - 10,000,000 ($10,000,000.00) Other, (File 333-98265 -
        Aug. 16) (BR. 02)

S-3     STATE STREET CORP, 225 FRANKLIN ST, BOSTON, MA, 02110, 6177863000 -
        0 ($1,500,000,000.00) Other, (File 333-98267 - Aug. 16) (BR. 07)

S-8     UNIVERSAL ICE BLAST INC, 533 6TH STREET SOUTH, KIRKLAND, WA, 98033,
        4258831470 - 3,500,000 ($525,000.00) Equity, (File 333-98269 - Aug. 16)
        (BR. 36)

S-8     RELIANT ENERGY INC, 1111 LOUISIANA, HOUSTON, TX, 77002, 7132073000 -
        0 ($107,300,000.00) Equity, (File 333-98271 - Aug. 16) (BR. 02)

S-8     RELIANT RESOURCES INC, RELIANT ENERGY INC, 1111 LOUISIANA STREET,
        HOUSTON, TX, 77002, 7132073000 - 0 ($35,035,000.00) Equity,
        (File 333-98273 - Aug. 16) (BR. 02)

S-8     ABCI HOLDINGS INC, 5897 OBERLIN DRIVE, SUITE 210, SAN DIEGO, CA, 92121,
        7604348486 - 780,000 ($39,000.00) Equity, (File 333-98275 - Aug. 16)
        (BR. 08)

S-8     EUROPEAN AMERICAN RESOURCES INC, 91 SOUTH MAIN STREET, PO BOX 1066,
        EUREKA, NV, 89316, 775-237-7943 - 400,000 ($92,000.00) Equity,
        (File 333-98277 - Aug. 16) (BR. 04)

S-8     INTERPORE INTERNATIONAL INC /DE/, 181 TECHNOLOGY DR, IRVINE, CA, 92618,
        9494533200 - 0 ($552,000.00) Equity, (File 333-98279 - Aug. 16) (BR. 36)

S-3     INSIGHT ENTERPRISES INC, 1305 WEST AUTO DRIVE, TEMPE, AZ, 85284,
        480-902-1001 - 2,399,244 ($23,584,568.52) Equity, (File 333-98281 -
        Aug. 16) (BR. 02)

S-8     KOPIN CORP, 695 MYLES STANDISH BLVD, TAUNTON, MA, 02780, 5088246696 -
        1,200,000 ($7,704,000.00) Equity, (File 333-98285 - Aug. 16) (BR. 36)

S-3     WILLIAM LYON HOMES, 4490 VON KARMAN AVENUE, NEWPORT BEACH, CA, 92660,
        9498333600 - 200,000,000 ($200,000,000.00) Non-Convertible Debt,
        (File 333-98287 - Aug. 16) (BR. 06)

S-8     ADZONE RESEARCH INC, 8930 EAST RAINTREE DRIVE, SUITE 100, SCOTTSDALE,
        AZ, 85260, 4804442014 - 6,500,000 ($583,000.00) Equity,
        (File 333-98289 - Aug. 16) (BR. 02)

S-8     JABIL CIRCUIT INC, 10560 NINTH ST NORTH, ST PETERSBURG, FL, 33716,
        7275779749 - 2,000,000 ($34,840,000.00) Equity, (File 333-98291 -
        Aug. 16) (BR. 36)

S-8     FNB BANCORP/CA/, 975 EL CAMINO REAL 3RD FL, C/O FIRST NATIONAL BANK,
        S. SAN FRANCISCO, CA, 94080, 6505886800 -
        158,613 ($4,393,580.00) Equity, (File 333-98293 - Aug. 16) (BR. 02)

S-3     CORIXA CORP, 1124 COLUMBIA STREET SUIE 200, SEATTLE, WA, 98104,
        2066675711 - 8,567,398 ($53,203,541.58) Equity, (File 333-98295 -
        Aug. 16) (BR. 01)

S-8     COINSTAR INC, 1800 114TH AVENUE SE, SUITE 200, BELLEVUE, WA, 98004,
        4259438000 - 0 ($33,768,000.00) Equity, (File 333-98297 - Aug. 16)
        (BR. 08)

S-8     JABIL CIRCUIT INC, 10560 NINTH ST NORTH, ST PETERSBURG, FL, 33716,
        7275779749 - 7,000,000 ($121,940,000.00) Equity, (File 333-98299 -
        Aug. 16) (BR. 36)

S-4     BUFFETS INC, 1460 BUFFET WAY EAGAN, EAGAN, MN, 55121, 6129429760 -
        0 ($230,000,000.00) Non-Convertible Debt, (File 333-98301 - Aug. 16)
        (BR. 05)

S-8     SONIC INNOVATIONS INC, 2795 EAST COTTONWOOD PARKWAY, SUITE 660,
        SUITE 660, SALT LAKE CITY, UT, 84117-7261, 8013652800 -
        200,000 ($1,024,000.00) Equity, (File 333-98303 - Aug. 16) (BR. 36)




     

RECENT 8K FILINGS


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


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

     The following companies have filed 8-K reports for the date indicated and/or
amendments to 8-K reports previously filed, responding to the item(s) of the form
specified.   8-K  reports  may  be  obtained in  person  or  by  writing  to  the
Commission's Public Reference Branch at 450 Fifth Street, N.W., Washington,  D.C.
20549  or  at the following e-mail box address:  <publicinfo@sec.gov>.   In  most
cases,   this  information  is  also  available  on  the  Commission's   website:
<www.sec.gov>.


                                       STATE     8K ITEM NO.
NAME OF ISSUER                         CODE   1 2 3 4 5 6 7 8 9     DATE     COMMENT
------------------------------------------------------------------------------------
AAMES FINANCIAL CORP/DE                 DE            X           08/16/02

ACCEPTANCE INSURANCE COMPANIES INC      DE            X           08/13/02

ADAIR INTERNATIONAL OIL & GAS INC       TX    X                   08/05/02

ADVANCE AUTO PARTS INC                  DE                X   X   08/16/02

ADVANCE STORES CO INC                   VA                X   X   08/16/02

AI SOFTWARE INC                         NV            X X         08/12/02

ALTERNATE MARKETING NETWORKS INC        MI          X     X   X   08/12/02

ALTRIMEGA HEALTH CORP                   NV      X         X       08/15/02

AMERICAN EXPRESS CENTURION BANK         UT            X   X       08/15/02

AMERICAN EXPRESS CREDIT ACCOUNT MASTE   DE            X   X       08/15/02

AMERICAN EXPRESS MASTER TRUST           DE            X   X       08/15/02

AMERICAN TELEVISION & COMMUNICATIONS    DE      X         X       08/01/02

AMNIS SYSTEMS INC                       DE                X       04/16/01    AMEND

APPLIED INDUSTRIAL TECHNOLOGIES INC     OH            X   X       08/14/02

ARCHIBALD CANDY CORP                    IL            X           08/07/02

ARLINGTON HOSPITALITY INC               DE            X   X       08/15/02

ASTORIA FINANCIAL CORP                  DE                X   X   08/16/02

ATX COMMUNICATIONS NC                   DE                X   X   08/15/02

BANCORP CONNECTICUT INC                 DE            X   X       08/15/02

BCOM3 GROUP INC                         DE            X           08/16/02

BIG BUCK BREWERY & STEAKHOUSE INC       MI            X   X       08/13/02

BIG EQUIPMENT SERVICES INC              NV          X X   X       06/03/02    AMEND

BORGWARNER INC                          DE            X           08/16/02

BRAND SERVICES                          DE            X   X       08/09/02

BRAZIL FAST FOOD CORP                   DE                    X   08/15/02

BULL RUN CORP                           GA            X   X       08/13/02

CACHEFLOW INC                           DE            X   X       08/15/02

CARBITE GOLF INC                                      X   X       08/15/02

CARNEGIE INTERNATIONAL CORP             CO            X           07/31/02

CATERPILLAR FINANCIAL SERVICES CORP     DE            X   X       08/15/02

CATERPILLAR FINANCIAL SERVICES CORP     DE            X   X       08/15/02

CECS CORP                               DE          X     X       08/14/02

CERTIFIED SERVICES INC                  NV              X X       08/07/02

CHARTER COMMUNICATIONS HOLDINGS LLC     DE            X   X       08/16/02

CHARTER COMMUNICATIONS INC /MO/         DE            X   X       08/16/02

CITIGROUP INC                           DE            X   X       08/16/02

CLASSIC CABLE INC                                     X   X       08/16/02

CLASSIC COMMUNICATIONS INC              DE            X   X       08/16/02

CNH CAPITAL RECEIVABLES INC             DE            X   X       08/15/02

CNH RECEIVABLES INC                     DE            X   X       08/15/02

COLD METAL PRODUCTS INC                 NY        X   X   X       08/16/02

COMPETITIVE TECHNOLOGIES INC            DE            X           08/13/02

CONCEPTUS INC                           DE            X           08/15/02

CONOCO INC /DE                          DE            X   X       08/15/02

CONSECO INC                             IN            X           08/14/02

COVANSYS CORP                           MI            X   X       08/12/02

CUTTER & BUCK INC                       WA            X   X       08/15/02

DALEEN TECHNOLOGIES INC                 DE            X           08/15/02

DELTA APPAREL INC                       GA            X           08/16/02

DEMARCO ENERGY SYSTEMS OF AMERICA INC   UT      X         X       05/29/02    AMEND

DENDREON CORP                           DE            X           08/14/02

DIGITAL VILLAGE WORLD TECHNOLOGIES IN   NV    X X     X   X       08/16/02

DOWNEY FINANCIAL CORP                   DE                X   X   07/31/02

DVI RECEIVABLES CORP                    DE                X       07/31/02

DVI RECEIVABLES CORP VIII               DE                X       07/31/02

DYNEGY HOLDINGS INC                     DE            X   X   X   08/15/02

DYNEGY INC /IL/                         IL            X   X   X   08/15/02

EL PASO ELECTRIC CO /TX/                TX                    X   08/16/02

ENDOCARE INC                            DE            X   X       08/12/02

ENTRADA NETWORKS INC                    DE            X   X       08/16/02

ENTRADA NETWORKS INC                    DE            X   X       08/16/02

ENVIRO VORAXIAL TECHNOLOGY INC          ID                X   X   08/15/02

EOTT ENERGY PARTNERS LP                 DE            X   X       08/14/02

ESG RE LTD                                            X   X       08/15/02

EVISION INTERNATIONAL INC               CO            X           08/01/02

FIBERCORE INC                           NV            X   X       08/15/02

FIREPOND INC                            DE            X   X       08/15/02

FIRST ALLIANCE CORP /DE/                DE            X   X       08/14/02

FIRST MERCHANTS CORP                    IN            X   X       08/16/02

FIRST SECURITY GROUP INC/TN             TN            X   X       08/15/02

FIRST SECURITY GROUP INC/TN             TN                    X   08/16/02

FIRST SOUTHERN BANCSHARES INC/DE        DE            X   X       08/15/02

FIRSTMERIT CORP /OH/                    OH            X   X       08/15/02

FRANKLIN RECEIVABLES LLC                DE            X   X       06/01/02

GAMEWEAVER COM INC                      NV          X             08/06/02

GAP INC                                 DE            X   X       08/15/02

GEMSTAR TV GUIDE INTERNATIONAL INC      DE            X   X   X   08/14/02

GENESIS HEALTH VENTURES INC /PA         PA                X   X   08/16/02

GEODYNE ENERGY INCOME LTD PARTNERSHIP   OK            X   X       08/15/02

GEORGIA PACIFIC CORP                    GA                X   X   08/16/02

GLOBAL CROSSING LTD                                   X   X       08/09/02

GREAT LAKES AVIATION LTD                IA            X   X       08/15/02

HARLEYSVILLE GROUP INC                  DE            X           08/16/02

HAWAIIAN ELECTRIC INDUSTRIES INC        HI            X   X       08/16/02

HELMERICH & PAYNE INC                   DE            X           08/16/02

HOLLEY PERFORMANCE PRODUCTS INC                       X   X       08/14/02

HOME PRODUCTS INTERNATIONAL INC         DE            X   X       07/29/02

INNOVATIVE GAMING CORP OF AMERICA       MN            X   X       08/15/02

INTERFACE INC                           GA                X   X   08/16/02

INTERNATIONAL COMMERCIAL TELEVISION I                     X   X   08/14/02

INTERNATIONAL RECTIFIER CORP /DE/       DE            X           08/15/02

INTERNATIONAL TOTAL SERVICES INC        OH            X   X       08/14/02

INTERNATIONAL TOTAL SERVICES INC        OH          X             08/01/02    AMEND

INTERNETSTUDIOS COM INC                 NV                    X   08/15/02

ITEX CORPORATION                        NV            X           08/09/02

JACOBSON STORES INC                     MI            X   X       07/06/02

JONES APPAREL GROUP INC                 PA                X   X   08/16/02

KNAPE & VOGT MANUFACTURING CO           MI                    X   08/16/02

KOGER EQUITY INC                        FL                X   X   08/15/02

LENNAR CORP /NEW/                       DE            X           08/13/02    AMEND

LEVI STRAUSS & CO                       DE            X           08/16/02

LINCOLN NATIONAL CORP                   IN                    X   08/16/02

MAXWORLDWIDE INC                        DE            X           08/16/02

MAY DEPARTMENT STORES CO                DE                    X   08/16/02

MDI ENTERTAINMENT INC                   DE          X     X       08/09/02

MEADWESTVACO CORP                       DE            X   X       08/14/02

MEDIMMUNE INC /DE                       DE                    X   08/16/02

METLIFE INC                             DE            X           08/16/02

MILINX BUSINESS GROUP INC               DE        X               08/16/02

MILINX BUSINESS GROUP INC               DE              X         08/16/02

MONROE BANCORP                          IN                    X   08/15/02

MORTGAGE PASS THROUGH CERTIFICATES SE   DE            X   X       07/25/02

MTI TECHNOLOGY CORP                     DE            X   X       08/15/02

MTS INC                                 CA            X   X       08/16/02

NABORS INDUSTRIES LTD                                 X   X       08/16/02

NATIONAL SEMICONDUCTOR CORP             DE                    X   05/26/02

NATIONAL SEMICONDUCTOR CORP             DE                X   X   05/26/02

NATIONSRENT INC                         DE            X   X       08/15/02

NAVISTAR INTERNATIONAL CORP             DE            X           08/16/02

NCO PORTFOLIO MANAGEMENT INC            DE            X   X       08/06/02

NEW CENTURY EQUITY HOLDINGS CORP        DE            X   X       08/16/02

NEW DRAGON ASIA CORP                    FL          X     X       08/12/02

NEXSTAR FINANCE HOLDINGS LLC            DE                    X   08/15/02

NII HOLDINGS INC                        DE            X   X       08/15/02

NORTHWESTERN CORP                       DE            X   X       08/16/02

NUEVO ENERGY CO                         DE            X   X       08/16/02

OAKWOOD MORTGAGE INVESTORS INC OMI TR   NC            X   X       08/15/02

ONEIDA FINANCIAL CORP                   DE      X         X       05/31/02    AMEND

ONTRO INC                               CA            X           08/16/02

OPLINK COMMUNICATIONS INC               DE            X   X       08/16/02

ORAPHARMA INC                           DE            X   X       08/01/02

OTHNET INC                              DE          X     X       08/14/02

PEMSTAR INC                             MN            X   X       08/14/02

PENN TRAFFIC CO                         DE            X   X       08/14/02

PEOPLES BANK CREDIT CARD MASTER TRUST   CT            X   X       07/31/02

PEP BOYS MANNY MOE & JACK               PA            X   X       07/31/02

PHARMACIA CORP /DE/                     DE      X         X       08/13/02

PHOTRONICS INC                          CT            X   X       08/14/02

PICCADILLY CAFETERIAS INC               LA            X   X       08/06/02

PINNACLE PROPERTY GROUP INC                   X                   08/15/02

PLANAR SYSTEMS INC                      OR            X   X       08/16/02

PLANET RESOURCES INC /DE/               DE            X   X       08/12/02

POINDEXTER J B & CO INC                 DE                    X   08/15/02

PORTLAND GENERAL ELECTRIC CO /OR/       OR            X           08/13/02

PRESTIGE GROUP NET INC                  NV          X             08/13/02

PRESTIGE GROUP NET INC                  NV            X   X       08/14/02

PRICE COMMUNICATIONS CORP               NY      X                 08/15/02

PRICE COMMUNICATIONS CORP               NY                    X   08/16/02

PROSPERITY BANCSHARES INC               TX            X   X       08/15/02

PRUCO LIFE INSURANCE CO                 AZ                    X   08/16/02

PRUCO LIFE INSURANCE OF NEW JERSEY      NJ                    X   08/16/02

PRUCO LIFE INSURANCE OF NEW JERSEY      NJ                    X   08/16/02

PRUCO LIFE OF NEW JERSEY VARIABLE CON   NJ                    X   08/14/02

PRUCO LIFE VARIABLE CONTRACT REAL PRO   AZ                    X   08/14/02

PRUDENTIAL VARIABLE CONTRACT REAL PRO   NJ                    X   08/14/02

PUGET SOUND ENERGY INC                  WA            X           08/15/02

QWEST COMMUNICATIONS INTERNATIONAL IN   DE                    X   08/16/02

RES CARE INC /KY/                       KY                X       08/14/02    AMEND

RESIDENTIAL ASSET FUNDING CORP          NC            X           08/16/02

ROLLTECH INC                                          X X X       08/15/02

SAVVIS COMMUNICATIONS CORP              DE                    X   08/15/02

SCRIPPS E W CO /DE                      OH            X           08/14/02

SEABULK INTERNATIONAL INC               DE                    X   08/14/02

SENIOR SUBORDINATED PASS THROUGH CERT   NV            X   X       08/15/02

SENIOR SUBORNATED PASS THROUGH CERTIF   NV            X   X       08/15/02

SHOP AT HOME INC /TN/                   TN      X                 08/16/02

SPEEDCOM WIRELESS CORP                  DE            X           08/16/02

SRI SURGICAL EXPRESS INC                FL            X   X       08/15/02

STAGE STORES INC                        NV            X   X       08/15/02

STEELCASE INC                           MI                X   X   08/16/02

SURFORAMA COM INC                       NV      X                 08/14/02    AMEND

SYNAPTICS INC                           CA            X           08/15/02

T/R SYSTEMS INC                         GA            X   X       08/14/02

TANDY BRANDS ACCESSORIES INC            DE            X   X       08/14/02

TARRAGON REALTY INVESTORS INC           NV          X             08/05/02    AMEND

TC PIPELINES LP                         DE    X                   08/16/02

TECHNOLOGY FUNDING VENTURE PARTNERS V   DE            X           08/16/02

TEGAL CORP /DE/                         DE      X     X   X       08/13/02

TEXAS INSTRUMENTS INC                   DE                    X   08/15/02

TRANSACTION SYSTEMS ARCHITECTS INC      DE            X           08/15/02

TRANSOCEAN INC                          E9                    X   08/16/02

TRIAD FINANCIAL CORP                    CA            X   X       08/16/02

TRIBUNE CO                              DE                    X   08/15/02

TRUSERV CORP                            DE            X   X       08/15/02

TRUSERV CORP                            DE            X   X       08/13/02

U S WIRELESS DATA INC                   CO            X   X       08/15/02

UCI MEDICAL AFFILIATES INC              DE        X               08/05/02

ULTRAK INC                              DE            X           08/12/02

ULTRAK INC                              DE            X           08/12/02

ULTRAK INC                              DE            X           08/08/02    AMEND

ULTRAK INC                              DE            X           08/12/02    AMEND

ULTRASTRIP SYSTEMS INC                  FL            X   X       12/31/02

UNITED THERAPEUTICS CORP                DE            X   X       08/16/02

UNOVA INC                               DE                X   X   08/09/02

US AIRWAYS GROUP INC                    DE            X   X       08/08/02

VENTAS INC                              DE            X   X       08/15/02

WATERFORD GAMING FINANCE CORP           DE            X           08/15/02

WATERFORD GAMING LLC                    DE            X           08/15/02

WATERMARK INVESTORS REALTY TRUST        TX                X   X   08/16/02

WILLIAMS COMMUNICATIONS GROUP INC       DE                    X   08/13/02

WORLDPORT COMMUNICATIONS INC            DE          X     X       08/16/02

XETEL CORP                              DE                    X   08/16/02

XTREME COS INC                          NV          X             08/12/02

XTREME COS INC                          NV            X           08/12/02    AMEND

XTREME COS INC                          NV            X           08/12/02    AMEND

XTREME COS INC                          NV      X                 05/07/02    AMEND

YI WAN GROUP INC                                            X X   08/16/02

ZILOG INC                               CA                X   X   08/15/02

ZINDART LTD                                         X     X       08/12/02