SEC NEWS DIGEST


Issue 2004-65                                                     April 5, 2004
              


COMMISSION ANNOUNCEMENTS

     
SEC, NASAA TO CO-SPONSOR CONFERENCE ON FEDERAL-STATE SECURITIES REGULATION

     The   Commission   and  the  North  American  Securities  Administrators
     Association  (NASAA)  today announced that they  will  co-sponsor  their
     annual   Conference   on  Federal-State  Securities   Regulation.    The
     conference,  which will be held on April 19, 2004, in Washington,  D.C.,
     is  conducted  each  year  in  accordance  with  Section  19(d)  of  the
     Securities Act of 1933.  It brings together federal and state securities
     regulators to discuss issues of common concern.
     
     As  part of the conference, representatives from the SEC and NASAA  will
     divide  into  working groups in the areas of corporate finance,  broker-
     dealer  regulation,  investment  management,  investor  education,   and
     enforcement.  Each group will discuss methods to enhance cooperation  in
     its subject area and improve the efficiency and effectiveness of federal
     and   state   securities  regulation.   To  encourage  open  and   frank
     discussion,  only  SEC  and  NASAA  representatives  and  certain  other
     securities  regulators  may attend the conference.   The  SEC  plans  to
     publish a report of the proceedings.  (Press Rel. 2004-46)


ENFORCEMENT PROCEEDINGS

     
REVOCATION OF REGISTRATION OF SECURITIES OF LASV ENTERPRISES, INC.

     On  April 2, the Commission issued an order pursuant to Section 12(j) of
     the  Securities  Exchange  Act  of 1934  (Exchange  Act),  revoking  the
     registration  of securities of LASV Enterprises Inc. (LASV),  a  British
     Columbia based reporting company.
     
     In  its  Order,  the Commission found that LASV failed  to  comply  with
     Sections  10(b)  and 13(a) of the Exchange Act and Rules 10b-5,  12b-20,
     13a-1,  13a-11,  and  13a-13 thereunder by filing materially  misleading
     periodic  and current reports with the Commission, by issuing fraudulent
     press  releases,  and  by  failing to file  required  reports  with  the
     Commission since 2001.  Among other things, these fraudulent reports and
     press  releases  contained misrepresentations and omissions  concerning,
     among  other  things,  LASV's purported ownership of  a  Dominican  real
     estate  property.    LASV consented to the entry of  the  Order  without
     admitting or denying the Commission's substantive findings.
     
     The  Commission also filed a civil action pending in the  U.S.  District
     Court  for the District of Columbia (SEC v. LASV Enterprises,  Inc.,  et
     al.,  04-CV-545(RBW)), seeking injunctions against LASV and others  for,
     among  other  things,  violations  of  the  securities-registration  and
     antifraud  provisions of the federal securities  laws.   LASV  has  also
     agreed to the entry of the injunctive relief sought by the Commission.
     
     The  Commission cautions brokers, dealers, shareholders, and prospective
     purchasers that they should carefully consider the foregoing information
     along with all other currently available information and any information
     subsequently issued by the company.
     
     Further,  brokers and dealers should be alert to the fact  that  Section
     12(j) provides, in pertinent part, as follows:
          
          No member of a national securities exchange, broker, or dealer
          shall make use of the mails or any means or instrumentality of
          interstate commerce to effect any transaction in, or to induce
          the  purchase  or  sale of, any security the  registration  of
          which  has  been and is suspended or revoked pursuant  to  the
          preceding sentence.
     
     For  further  information,  see  SEC v. LASV  Enterprises,  Inc.,  USDC,
     District  of  Columbia,  Civil  Action No.  04-CV-545(RBW)]  (LR-18655).
     (Rel. 34-49526; File No.  3-11454)
     
SEC INITIATES ENFORCEMENT ACTION AGAINST PARTICIPANTS IN A CANADIAN "PUMP-AND-
DUMP" SCHEME

     On  April 2, the SEC filed suit against, among others, LASV Enterprises,
     Inc.,  a  former  OTC Bulletin Board company based in British  Columbia,
     Canada, and Robert S. Zaba, 47, also of British Columbia.  According  to
     the SEC's complaint, Zaba used LASV to orchestrate a $2.3 million "pump-
     and-dump" scheme in 2000 and 2001.  Also named in the SEC's action  were
     LASV's  former president, Robert B. Abbott, 57, of Quebec,  Canada,  and
     LASV's former securities counsel, Warren H. Soloski, 62, of Los Angeles,
     California.
     
     According to the SEC's complaint, Zaba, Abbott, and Soloski participated
     in the fraudulent scheme as follows:
     
           In March and April 2000, Zaba secretly acquired control of LASV, a
          public shell company, and orchestrated a reverse merger with a no-asset,
          private British Columbia company that he controlled.  Between May 2000 and
          July 2001, Zaba caused LASV to issue a series of false and misleading press
          releases designed to artificially increase the price of the company's stock.
          Among other things, the press releases announced that LASV had acquired a
          multi-million-dollar casino resort in the Dominican Republic, that it had
          obtained funding to acquire a multi-million-dollar airline, and that it would
          profit billions from the operation of a Russian national lottery.  In truth,
          LASV never came close to completing these transactions.  Several of these
          misleading statements were also contained in LASV's Commission filings, which
          also failed to disclose, as required, Zaba's control of the company.
       
           Abbott served as LASV's strawman president.  At Zaba's direction he
          signed fraudulent Commission filings, served as a nominee shareholder, and
          authorized the issuance of millions of LASV shares for Zaba's benefit.
       
           Soloski prepared LASV's misleading quarterly, annual, and current SEC
          reports. He also prepared 11 fraudulent Form S-8 registration statements that
          registered offerings of approximately 16.2 million LASV shares to purported
          independent consultants.  In reality, the consultants were Zaba nominees, who
          performed no consulting services for LASV.  In fact, Soloski and Zaba
          received the bulk of the Form S-8 shares and sold or distributed them into
          the inflated market.
     
           In total, Zaba and Soloski received a financial benefit in excess of
          $2.3 million from the unlawful sale and distribution of LASV shares.
     
     Based  on  the alleged misconduct, the complaint charges each  defendant
     with   violating  the  securities-registration,  anti-fraud  and  issuer
     reporting  provisions  of the federal securities  laws.   Zaba  is  also
     charged   with   violating  the  beneficial-ownership   and   principal-
     shareholder reporting provisions.
       
     The  SEC  seeks, among other relief, permanent injunctions, disgorgement
     of  ill-gotten gains with pre-judgment interest, civil money  penalties,
     and penny-stock bars against defendants Zaba and Soloski.  The complaint
     further  seeks  an  order barring Zaba from serving as  an  officer-and-
     director  of  an  SEC reporting company.   Defendants  LASV  and  Abbott
     settled  the  SEC's  lawsuit by consenting to  the  entry  of  permanent
     injunctions against them without admitting or denying the allegations in
     the  complaint.  Abbott also agreed to an officer-and-director  bar  and
     penny- stock bar.  No civil penalty was imposed against Abbott based  on
     his  demonstrated  financial  inability to  pay.   The  settlements  are
     awaiting Court approval.
     
     Further,   the   SEC  issued  an  administrative  order   revoking   the
     registration  of LASV's securities under Section 12(j) of  the  Exchange
     Act,  finding  that  LASV  failed  to  comply  with  the  aforementioned
     provisions of the Exchange Act.   LASV agreed to the entry of the  order
     without  admitting  or  denying  the findings  therein.   [SEC  v.  LASV
     Enterprises,  Inc.,  Robert S. Zaba, Robert B.  Abbott,  and  Warren  H.
     Soloski,  Civ.  Action. No. 04-CV545 (RBW) (District of Columbia)]  (LR-
     18655)


ADDITIONS AND CORRECTIONS

     
     A  summary  entitled  "SEC   SETTLES  FRAUD CASE  AGAINST  FORMER  VICE-
     PRESIDENT  OF  FINANCE  AND  CHIEF ACCOUNTING OFFICER OF CANDIE'S,  INC.
     AND  IMPOSES AN ACCOUNTING BAR", which appeared in the March 29th  issue
     of  the  Digest, did not include the litigation cite.  It is as follows:
     [SEC  v.  Lawrence O'Shaughnessey, et al., Civil Action  No.  03-cv-3022
     (RMB) SDNY] (LR-18656; AAE Rel. 1986)


INVESTMENT COMPANY ACT RELEASES


ACCESS VARIABLE INSURANCE TRUST, ET AL.

     An  order  has  been issued pursuant to Section 6(c) of  the  Investment
     Company  Act to Access Variable Insurance Trust (Trust) and Access  Fund
     Management,  LLC  (AFM)  granting  exemptions  from  the  provisions  of
     Sections  9(a), 13(a), 15(a) and 15(b) of the Act, and Rules 6e-2(b)(15)
     and  6e-3(T)(b)(15) thereunder to the extent necessary to permit  shares
     of  the  Trust  and shares of any other investment company or  portfolio
     that is designed to fund insurance products and for which AFM or any  of
     its  affiliates may serve in the future as investment adviser,  manager,
     principal  underwriter, sponsor, or administrator (Future  Trusts)  (the
     Trust, together with Future Trusts, are the "Trusts") to be sold to  and
     held  by:  (i)  separate accounts funding variable annuity and  variable
     life insurance contracts issued by both affiliated and unaffiliated life
     insurance companies; (ii) qualified pension and retirement plans outside
     of  the  separate account context; (iii) separate accounts that are  not
     registered as investment companies under the  Act pursuant to exemptions
     from  registration  under  Section 3(c) of the  Act;  (iv)  AFM  or  its
     affiliates;  and (v) any other person permitted to hold  shares  of  the
     Trusts pursuant to Treasury Regulation 1.817-5.  (Rel. IC-26410 -  April
     5)


HOLDING COMPANY ACT RELEASES


WGL HOLDINGS, ET AL.

     An  order  has  been issued on a proposal by WGL Holdings,  Inc.  (WGL),
     WGL's  gas public utility Washington Gas Light Company (Washington Gas),
     and  Washington  Gas'  nonutility  subsidiary  companies  (collectively,
     Applicants),  to  engage,  through  March  31,  2007,  in  a  series  of
     financings  and  activities including issuance  of  securities,  hedging
     transactions, a money pool agreement, and creation of certain subsidiary
     companies. (Rel. 35-27827)
     
AGL RESOURCES INC., ET AL.

     An  order  has  been  issued on a proposal by AGL Resources,  Inc.  (AGL
     Resources), AGL Resources' public utility subsidiaries Atlanta Gas Light
     Company,  Chattanooga Gas Company, Virginia Natural Gas, Inc.,  and  AGL
     Resources'  direct and indirect nonutility subsidiaries Georgia  Natural
     Gas  Company, AGL Investments, Inc., AGL Services Company,  AGL  Capital
     Corporation,  Global  Energy  Resource  Insurance  Corporation,  Pivotal
     Energy  Services,  Inc.,  AGL Rome Holdings, Inc.,  Pivotal  Propane  of
     Virginia, Inc., Southeastern LNG, Inc., AGL Capital Trust I; AGL Capital
     Trust  II;  AGL Capital Trust III; Trustees Investments, Inc.;  Customer
     Care Services, Inc., AGL Networks, LLC, AGL Energy Corporation, and  AGL
     Propane  Services, Inc., SouthStar Energy Services, LLC, Sequent  Energy
     Management, LP; Sequent Holdings, LLC; Sequent, LLC; and Sequent  Energy
     Marketing,  LP (collectively, Applicants)  Applicants request  authority
     to engage in a series of financings and activities including issuance of
     securities,  hedging transactions, a money pool agreement, and  creation
     of certain subsidiary companies through March 31, 2007.  (Rel. 35-27828)
     
SYSTEM ENERGY RESOURCES, INC.

     An  order  has  been  issued  authorizing a proposal  by  System  Energy
     Resources,   Inc.  (SERI),  a  public  utility  subsidiary  of   Entergy
     Corporation, a registered holding company, to cause the issuance  of  to
     $293,093,025  of secured lease obligation bonds (Bonds) to  refinance  a
     like  amount  of  outstanding  Bonds  issued  in  connection  with   the
     construction  of  SERI's  Unit No. 1 of the Grand  Gulf  Steam  Electric
     Generating Station.  (Rel. 35-27832)
     
C&T ENTERPRISES, INC., ET AL.

     A  supplemental  order  has  been issued  approving  a  request  by  C&T
     Enterprises,  Inc.,  (C&T),  a Pennsylvania corporation,  C&T's  parents
     Claverack  Rural  Electric  Cooperative,  Inc.,  a  Pennsylvania   rural
     electric  cooperative  and Tri-County Rural Electric  Cooperative,  Inc.
     (Tri-County) a Pennsylvania rural electric cooperative, and Tri-County's
     wholly-owned  subsidiary Wilderness Area Utilities,  Inc.,  all  public-
     utility holding companies exempt from registration under Section 3(a)(1)
     of  the  Act,  for  an  extension of time to  report  certain  financial
     information required under the terms of a prior order.  (Rel. 35-27833)


STANDARDS SETTING BOARDS


PUBLIC COMPANY ACCOUNTING OVERSIGHT BOARD PROPOSED RULE

     The Commission issued a notice seeking public comment on a proposed rule
     and form preparation instructions filed by the Public Company Accounting
     Oversight  Board (PCAOB-2003-09) under Section 19(b)(1) of the  Exchange
     Act.   The proposed rule and form preparation instructions would  govern
     procedures  for withdrawal from PCAOB registration by public  accounting
     firms.   Publication of the proposal is expected in the Federal Register
     during the week of April 5.  (Rel. 34-49520)


SELF-REGULATORY ORGANIZATIONS


IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES

     A   proposed  rule  change  (SR-NASD-2004-054)  filed  by  the  National
     Association  of Securities Dealers, through its subsidiary,  The  Nasdaq
     Stock Market, Inc., to make permanent the current pilot program for  the
     imposition of a fee for written interpretations of Nasdaq listing  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 April 5.  (Rel. 34-49512)

     A  proposed  rule change (SR-NYSE-2004-18) filed by the New  York  Stock
     Exchange  to  extend  for an additional six-month period  a  pilot  rule
     relating  to  arbitration 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 April 5.  (Rel.  34-
     49521)


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>.


SB-2    WORLDGATE COMMUNICATIONS INC, 3190 TREMONT AVENUE, TREVOSE, PA, 19053,
        2153545437 - 0 ($2,083,800.00) Equity, (File 333-114143 - Apr. 2)
        (BR. 37)

S-3     UNIVERSAL COMPRESSION HOLDINGS INC, 4440 BRITTMOORE RD, HOUSTON, TX,
        77041, 7134664103 - 0 ($230,160,000.00) Equity, (File 333-114145 -
        Apr. 2) (BR. 06)

S-3     VORNADO REALTY TRUST, 888 SEVENTH AVE, NEW YORK, NY, 10019,
        212-894-7000 - 0 ($83,040,378.00) Other, (File 333-114146 - Apr. 2)
        (BR. 08)

S-3     BRUSH ENGINEERED MATERIALS INC, 17876 ST. CLAIR AVE., CLEVELAND, OH,
        44110, 2163834062 - 2,087,250 ($42,475,537.50) Equity,
        (File 333-114147 - Apr. 2) (BR. 04)

S-3     LIONS GATE ENTERTAINMENT CORP /CN/, 555 BROOKSBANK AVENUE,
        NORTH VANCOUVER, A1, V7S3S5, 6046096110 -
        60,000,000 ($60,000,000.00) Debt Convertible into Equity,
        7,749,600 ($47,117,568.00) Equity, (File 333-114148 - Apr. 2) (BR. 05)

S-8     CUTERA INC, 3240 BAYSHORE BOULEVARD, BRISBANE, CA, 94005, 94005 -
        5,923,321 ($41,445,524.00) Equity, (File 333-114149 - Apr. 2) (BR. 36)

S-3     GENTA INC DE/, TWO CONNELL DRIVE, .., BERKELEY HEIGHTS, NJ, 07922,
        (908) 286-9800 - 15,000,000 ($141,600,000.00) Equity,
        (File 333-114151 - Apr. 2) (BR. 01)

S-1     XENOGEN CORP, 860 ATLANTIC AVENUE, ALAMEDA, CA, 94501, 5102916100 -
        0 ($51,750,000.00) Equity, (File 333-114152 - Apr. 2) (BR. 01)

F-3     ELBIT VISION SYSTEMS LTD, PO BOX 140, NEW INDUSTRIAL PARK BLDG 7,
        YOQNEAM ISRAEL, L3, 20692, 97249936414 -
        12,304,006 ($13,364,326.00) Equity, (File 333-114153 - Apr. 2) (BR. 36)

S-8     CREDO PETROLEUM CORP, 1801 BROADWAY STE 900, DENVER, CO, 80202,
        3032972200 - 0 ($3,394,473.00) Equity, (File 333-114154 - Apr. 2)
        (BR. 04)

S-3     STOCKERYALE INC, 32 HAMPSHIRE ROAD, SALEM, NH, 03079, 6038938778 -
        4,585,772 ($5,044,349.20) Debt Convertible into Equity,
        (File 333-114155 - Apr. 2) (BR. 36)

S-3     STOCKERYALE INC, 32 HAMPSHIRE ROAD, SALEM, NH, 03079, 6038938778 -
        4,154,615 ($4,570,076.50) Equity, (File 333-114156 - Apr. 2) (BR. 36)

S-8     INDIGINET INC/FL, 5000 BIRCH STREET, SUITE 3000, NEWPORT BEACH, CA,
        92614, (949) 476-3711 - 0 ($3,300,000.00) Equity, (File 333-114157 -
        Apr. 2) (BR. 09)

S-8     SONY CORP, 7-35 KITASHINAGAWA, 6-CHOME SHINAGAWA-KU, TOKYO 141 JAPAN,
        M0, 0354482180 - 1,333,500 ($54,298,945.66) Equity, (File 333-114158 -
        Apr. 2) (BR. 02)

S-8     GLOBAL LIFE SCIENCES INC, 2020 MAIN STREET, SUITE 600,
        2020 MAIN STREET, SUITE 600, IRVINE, CA, 92614, 9493868982 -
        3,600,000 ($360,000.00) Equity, (File 333-114159 - Apr. 2) (BR. 02)

S-3     COLLEGE LOAN CORP, 16855 W BERNARDO DRIVE, SAN DIEGO, CA, 92127,
        8587161586 - 1,000,000 ($1,000,000.00) Asset-Backed Securities,
        (File 333-114160 - Apr. 2) (BR. 05)

S-8     SBE INC, 4550 NORRIS CANYON ROAD, SAN RAMON, CA, 94583, 5103552000 -
        1,200,000 ($5,520,000.00) Equity, (File 333-114161 - Apr. 2) (BR. 03)

S-3D    INVESTORS REAL ESTATE TRUST, 12 S MAIN STREET, SUITE 100, MINOT, ND,
        58701, 701-837-4738 - 280,000 ($2,612,400.00) Equity,
        (File 333-114162 - Apr. 2) (BR. 08)

S-8     MICROSIGNAL CORP/NV, 3927 EDMONTRIE NE BAY 8, CALGARY T2E 6T1,
        31,600,000 ($3,254,800.00) Equity, (File 333-114163 - Apr. 2) (BR. 03)

S-8     ADVENT SOFTWARE INC /DE/, 301 BRANNAN ST, SAN FRANCISCO, CA, 94107,
        4155437696 - 658,761 ($12,121,202.00) Equity, (File 333-114164 -
        Apr. 2) (BR. 03)

F-3     ASTRAZENECA PLC, ZENECA GROUP PLC, 15 STANHOPE GATE - LEGAL DEPARTMENT,
        LONDON W1Y 6LN ENGLA, X0, 00000,
        3,250,000,000 ($3,250,000,000.00) Other, (File 333-114165 - Apr. 2)
        (BR. 01)

S-3     QUESTCOR PHARMACEUTICALS INC, 5104000700 - 0 ($4,439,163.00) Other,
        (File 333-114166 - Apr. 2) (BR. 01)

S-3     DIGITAL ANGEL CORP, 490 VILLAUME AVENUE, SOUTH ST. PAUL, MN, 55075,
        6514551621 - 0 ($8,722,106.00) Equity, (File 333-114167 - Apr. 2)
        (BR. 37)

S-3     LYNX THERAPEUTICS INC, 25861 INDUSTRIAL BLVD, HAYWARD, CA, 94545,
        5106709300 - 969,530 ($4,256,236.70) Equity, (File 333-114168 - Apr. 2)
        (BR. 01)

S-8     MOTORCAR PARTS  AMERICA INC, 2929 CALIFORNIA STREET, TORRANCE, CA,
        90503, 3109724057 - 1,200,000 ($9,780,000.00) Equity,
        (File 333-114169 - Apr. 2) (BR. 36)

S-3     REMEC INC, 9404 CHESAPEAKE DRIVE, SAN DIEGO, CA, 92123, 6195601301 -
        0 ($261,497.92) Equity, (File 333-114170 - Apr. 2) (BR. 36)

S-1     ADVERTISING COM, 1020 HULL STREET, IVORY BUILDING, SUITE 200,
        BALTIMORE, MD, 21230, 0 ($100,000,000.00) Equity, (File 333-114172 -
        Apr. 2) (BR. )

S-4     NORTH FORK BANCORPORATION INC, 275 BROAD HOLLOW RD, PO BOX 8914,
        MELVILLE, NY, 11747, 6318441004 - 0 ($6,214,810,059.00) Equity,
        (File 333-114173 - Apr. 2) (BR. 07)

S-3     ENTERGY LOUISIANA INC, 4809 JEFFERSON HGWY, JEFFERSON, LA, 70121,
        504-840-2734 - 0 ($600,000,000.00) Non-Convertible Debt,
        (File 333-114174 - Apr. 2) (BR. 02)

S-3     PERRY ELLIS INTERNATIONAL INC, 3000 NW 107TH AVENUE, MIAMI, FL, 33172,
        3055922830 - 0 ($120,000,000.00) Debt Convertible into Equity,
        0 ($30,000,000.00) Equity, (File 333-114175 - Apr. 2) (BR. 02)

S-8     HOLLYWOOD MEDIA CORP, 2255 GLADES RD, STE 237 W, BOCA RATON, FL, 33431,
        5619988000 - 1,965,287 ($6,740,935.00) Equity, (File 333-114176 -
        Apr. 2) (BR. 02)

F-1     SHANDA INTERACTIVE ENTERTAINMENT LTD, 0 ($200,000,000.00) Equity,
        (File 333-114177 - Apr. 2) (BR. )

S-3     XM SATELLITE RADIO HOLDINGS INC, 1500 ECKINGTON PL NE, WASHINGTON, DC,
        20002, 2023804000 - 500,000,000 ($500,000,000.00) Non-Convertible Debt,
        (File 333-114178 - Apr. 2) (BR. 37)

S-3     GLOWPOINT INC, 225 LONG AVENUE, HILLSIDE, NJ, 07205, 8054828277 -
        0 ($8,457,000.00) Equity, (File 333-114179 - Apr. 2) (BR. 36)

SB-2    IBX GROUP INC, 350 NW 12TH AVE, DEERFIELD BEACH, FL, 33442,
        9544266056 - 81,050,000 ($6,235,000.00) Equity, (File 333-114180 -
        Apr. 2) (BR. 08)

S-8     PHOTOMEDEX INC, FIVE RADNOR CORPORATE CENTER, SUITE 470, RADNOR, PA,
        19087, 4072814103 - 4,622,000 ($12,433,180.00) Equity,
        (File 333-114181 - Apr. 2) (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.
    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
------------------------------------------------------------------------------------------------
21ST CENTURY TECHNOLOGIES INC           NV                            X      04/01/04

AASTROM BIOSCIENCES INC                 MI            X   X                  04/02/04

ACCESS INTEGRATED TECHNOLOGIES INC              X         X                  03/29/04

ACCREDITED HOME LENDERS INC MORTGAGE    DE            X                      03/25/04

ADVANCED NUTRACEUTICALS INC/TX          TX      X         X                  03/23/04

ADVANCED POWER TECHNOLOGY INC                                         X      02/24/04

AESP INC                                FL                            X      04/01/04

ALLEGHENY TECHNOLOGIES INC              DE            X                      04/01/04

AMERADA HESS CORP                       DE            X                      04/01/04

AMERICAN AIRLINES INC                   DE            X                      04/02/04

AMERICAN EAGLE OUTFITTERS INC           DE                X           X      03/31/04

AMERIQUEST MORTGAGE SECURITIES INC AS   DE            X                      03/25/04

AMR CORP                                DE                    X              04/02/04

AMR CORP                                DE            X                      04/02/04

AMSCAN HOLDINGS INC                     DE            X   X                  04/02/04

ANDEAN DEVELOPMENT CORP                 FL          X     X                  04/01/04    AMEND

APEX SILVER MINES LTD                                 X   X                  04/01/04

APPLEBEES INTERNATIONAL INC             DE            X                      04/02/04

APPLIED MICROSYSTEMS CORP /WA/          WA                X           X      03/31/04

ARCH CHEMICALS INC                      VA            X   X                  03/03/04

ARGENT SECURITIES INC ASST BACK PASS                  X                      03/25/04

ARMSTRONG HOLDINGS INC /PA/             PA            X                      04/02/04

ARQULE INC                              DE            X   X                  04/02/04

ASSET BACKED FUNDING CORP C BASS MOR    DE            X   X                  03/25/04

ASSET-BACKED PASS-THROUGH CERTIFICATE                 X                      03/25/04

BANC OF AMERICA MORTGAGE SECURITIES I   DE            X   X                  04/01/04

BANKENGINE TECHNOLOGIES INC             FL            X   X                  04/02/04

BAYMONT CORP                            NV            X                      03/31/04

BEAR STEARNS COMMERCIAL MORTGAGE SECU   DE            X   X                  03/18/04

BEAR STEARNS COMPANIES INC              DE            X   X                  04/01/04

BERRY PETROLEUM CO                      DE                    X              04/02/04

BEST BUY CO INC                         MN                X   X              04/01/04

BIO ONE CORP                            NV      X         X                  02/04/04    AMEND

BRISTOL MYERS SQUIBB CO                 DE            X                      04/02/04

BUCKEYE TECHNOLOGIES INC                DE            X                      04/02/04

CALTON INC                              NJ            X   X                  03/31/04

CAMPBELL ALTERNATIVE ASSET TRUST        DE            X                      03/01/04

CAMPBELL FUND TRUST                     MD            X                      03/01/04

CAMPBELL STRATEGIC ALLOCATION FUND LP   DE            X                      03/01/04

CANADIAN DERIVATIVES CLEARING CORP      A6                X                  03/31/04

CAPITAL ENVIRONMENTAL RESOURCE INC      A6                    X              03/31/04

CASCADE CORP                            OR                X           X      03/24/04

CELL BIO-SYSTEMS INC                    NY    X     X X                      11/01/03    AMEND

CENTRAL GARDEN & PET COMPANY            DE            X   X                  03/31/04

CERTEGY INC                             GA                X   X              04/02/04

CHARTER COMMUNICATIONS INC /MO/         DE                    X       X      04/02/04

CINCINNATI BELL INC                     OH                X   X              04/02/04

CITIGROUP INC                           DE            X   X                  04/01/04

CLICKSOFTWARE TECHNOLOGIES LTD          L3                X           X      04/02/04

COACHMEN INDUSTRIES INC                 IN            X                      04/02/04

COCA COLA ENTERPRISES INC               DE                    X              03/31/04

COLONIAL REALTY LIMITED PARTNERSHIP     DE            X   X                  03/30/04

COLUMBIA BANCORP \OR\                   OR                X   X              04/02/04

COMPUTER HORIZONS CORP                  NY            X   X                  04/01/04

CONTINENTAL AIRLINES INC /DE/           DE            X   X                  04/01/04

CORTELCO SYSTEMS PUERTO RICO INC                      X   X                  04/02/04

COSI INC                                DE                X           X      03/29/04

CRAY INC                                WA      X         X                  04/01/04

CREDIT SUISSE FIRST BOSTON MORTGAGE S   DE            X                      04/02/04

CUMMINS INC                             IN            X                      04/02/04

CWABS INC                               DE            X   X                  03/31/04

CYPRESS BIOSCIENCE INC                  DE            X   X                  04/01/04

DAN RIVER INC /GA/                      GA        X       X                  04/01/04

DEERE & CO                              DE                    X              04/02/04

DYNEGY INC /IL/                         IL            X                      03/30/04

ELITE PHARMACEUTICALS INC /DE/          DE            X   X                  04/01/04

EMPIRE ENERGY CORP                      UT                    X              03/29/04

ENCHANTED VILLAGE INC                   DE          X                        03/04/04

ENDEAVOUR INTERNATIONAL CORP            NV                X                  02/27/04    AMEND

EPLUS INC                               DE            X                      03/31/04

EURONET WORLDWIDE INC                   DE                      X            03/26/04

EXACT SCIENCES CORP                     DE                    X              03/31/04

EXCHANGE NATIONAL BANCSHARES INC        MO            X   X                  04/01/04

EXPRESSJET HOLDINGS INC                 DE            X   X                  04/01/04

FBL FINANCIAL GROUP INC                 IA                X   X              04/02/04

FERRELLGAS PARTNERS L P                 DE            X   X   X              04/02/04

FERRELLGAS PARTNERS L P                 DE            X   X   X              04/02/04    AMEND

FIBERMARK INC                           DE    X                              12/31/03

FIFTH THIRD BANCORP                     OH                    X              04/02/04

FIRST COMMUNITY BANK CORP OF AMERICA    FL            X                      04/02/04

FIRST MONTAUK FINANCIAL CORP            NJ                            X      04/02/04

FIRST NIAGARA FINANCIAL GROUP INC       DE            X   X                  04/01/04

FIRST SECURITY BANCORP INC /KY/         KY            X                      03/31/04

FOAMEX INTERNATIONAL INC                DE          X                        03/26/04

FOAMEX INTERNATIONAL INC                DE          X                        03/26/04

GATEWAY INC                             DE            X   X                  04/01/04

GE COMMERCIAL MORTGAGE CORP             DE            X   X                  03/31/04

GENESCO INC                             TN                    X              04/02/04

GEORGIA PACIFIC CORP                    GA            X   X                  04/02/04

GLOBAL CROSSING LTD                                 X                        04/02/04

GLOBALSANTAFE CORP                                    X   X                  04/02/04

GREAT LAKES BANCORP INC                 DE            X   X                  04/02/04

GREAT LAKES REIT                        MD            X   X                  04/02/04

GREATER BAY BANCORP                     CA            X   X   X              04/01/04

GS MORTGAGE SECURITIES CORP             DE            X   X                  03/31/04

GS MORTGAGE SECURITIES CORP             DE            X   X                  03/02/04    AMEND

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

GUILFORD MILLS INC                      DE    X           X                  04/02/04

HAIGHTS CROSS COMMUNICATIONS INC        DE                X           X      04/02/04

HANOVER DIRECT INC                      DE            X   X                  03/22/04

HARRIS INTERACTIVE INC                  DE                    X              04/01/04

HAWAIIAN HOLDINGS  INC                  DE            X   X                  03/19/04

HEALTHSOUTH CORP                        DE            X   X                  04/02/04

HIGHWOODS PROPERTIES INC                MD            X                      04/01/04

HIGHWOODS REALTY LTD PARTNERSHIP        NC            X                      04/01/04

HOLLYWOOD ENTERTAINMENT CORP            OR            X   X                  04/02/04

HOME INTERIORS & GIFTS INC              TX            X   X                  03/31/04

HUDSON RIVER BANCORP INC                DE    X           X                  04/02/04

HUTCHINSON TECHNOLOGY INC               MN                X           X      04/02/04

I MANY INC                              DE          X                        04/02/04

I MANY INC                              DE          X                        03/02/04    AMEND

IKON OFFICE SOLUTIONS INC               OH            X   X                  04/02/04

ILLINOIS POWER CO                       IL            X                      03/30/04

IMH ASSETS CORP IMPAC CMB TRUST SERIE   DE            X                      03/25/04

IMPAC SECURED ASSETS CORP MORTGAGE PA   CA            X                      03/25/04

IMPATH INC                              DE            X                      03/31/04

INTELLIGROUP INC                        NJ            X   X                  04/02/04

INTERNATIONAL BANCSHARES CORP           TX            X   X                  04/02/04

INTERNATIONAL PAPER CO /NEW/            NY            X   X                  03/30/04

INTERNATIONAL STEEL GROUP INC           DE                X   X              04/02/04

INTERNATIONAL STEEL GROUP INC           DE            X   X                  04/01/04

INTEST CORP                             DE            X                      04/02/04

INVERESK RESEARCH GROUP INC             DE            X   X                  04/01/04

INVERESK RESEARCH GROUP INC             DE            X   X                  03/31/04

INVESTMENT TECHNOLOGY GROUP INC         DE            X                      04/02/04

IT GROUP INC                            DE            X   X                  03/30/04

JUPITERMEDIA CORP                       DE      X         X                  04/01/04

JUPITERMEDIA CORP                       DE                    X              04/02/04

KELLOGG CO                              DE                    X              03/31/04

KINTERA INC                                     X         X                  03/18/04

LANTRONIX INC                           DE      X                            03/30/04

LEFT RIGHT MARKETING TECHNOLOGY INC     DE            X   X                  03/31/04

LONG BEACH SEC CORP ASSET BACKED CERT   DE            X                      03/25/04

LYNX THERAPEUTICS INC                   DE                            X      03/31/04    AMEND

MARGO CARIBE INC                        PR                X                  03/31/04

MARRIOTT INTERNATIONAL INC /MD/         DE            X                      04/02/04

MASSEY ENERGY CO                        DE            X   X                  04/01/04

MAXWELL SHOE CO INC                     DE            X   X                  04/02/04

MEDIATELEVISION TV INC                  DE            X                      04/01/04

MERRILL LYNCH MORT INVEST INC C-BA MO   DE            X   X                  03/25/04

MICROFINANCIAL INC                      MA                X           X      04/01/04

MICROWAVE TRANSMISSION SYSTEMS INC                    X                      03/30/04

MILACRON INC                            DE            X   X                  03/31/04

MITY ENTERPRISES INC                    UT            X   X                  04/01/04

MONSTER WORLDWIDE INC                   DE            X   X                  04/01/04

MORGAN  STANLEY ABS CAP I INC MORT PA   DE            X                      03/25/04

MORGAN STANLEY ABS CAPITAL I INC SERI   DE            X                      03/25/04

MORGAN STANLEY ABS CAPITAL I INC TRUS   DE            X                      03/25/04

MORTGAGE PASS THROUGH CERTIFICATES SE   DE            X   X                  03/24/04

MORTGAGE PASS-THROUGH CERTIFICATES SE   DE            X   X                  03/25/04

MORTGAGE PASS-THROUGH CERTIFICATES SE   DE            X                      03/25/04

MOVIE GALLERY INC                       DE            X   X                  04/02/04

NANOBAC PHARMACEUTICALS INC             FL      X         X                  03/30/04

NANOBAC PHARMACEUTICALS INC             FL      X         X                  03/31/04

NASHUA CORP                             MA            X   X                  03/31/04

NATIONAL VISION INC                     GA                            X      04/02/04

NCO GROUP INC                           PA            X   X                  04/02/04

NETWORK INSTALLATION CORP               NV    X                              03/02/03

NEW JERSEY RESOURCES CORP               NJ            X   X                  04/01/04

NORTH FORK BANCORPORATION INC           DE            X                      04/01/04

NORTHWEST NATURAL GAS CO                OR            X   X                  03/30/04

NYFIX INC                               DE            X   X                  04/02/04

OHANA ENTERPRISES                       DE    X X     X   X                  04/01/04

OHARA RESOURCES LTD                     NV            X                      03/31/04

ONYX ACCEPTANCE FINANCIAL CORP          DE            X                      03/19/04

OTHNET INC                              DE            X                      04/02/04

PANAMSAT CORP /NEW/                     DE            X       X              03/17/04

PATAPSCO BANCORP INC                    MD      X         X                  04/01/04

PATHMARK STORES INC                     DE                            X      04/02/04

PAXSON COMMUNICATIONS CORP              DE                X           X      04/01/04

PDS GAMING CORP                         MN                X           X      04/02/04

PEOPLEVIEW INC                          NV      X         X                  03/17/04

PERMA FIX ENVIRONMENTAL SERVICES INC    DE            X                      03/22/04    AMEND

PETROL OIL & GAS INC                    NV            X   X                  03/31/04

PHARMACYCLICS INC                       DE            X   X                  03/01/04

PHARMACYCLICS INC                       DE            X   X                  04/01/04

PIER 1 IMPORTS INC/DE                   DE                X           X      04/01/04

POINT THERAPEUTICS INC                  DE            X   X                  04/02/04

PRE PAID LEGAL SERVICES INC             OK                    X              03/31/04

PROCESS EQUIPMENT INC                   NV    X X         X                  03/25/04

PROTECTIVE LIFE INSURANCE CO            TN            X   X                  12/31/03

PROVIDENT FINANCIAL SERVICES INC        DE            X   X                  04/01/04

PS BUSINESS PARKS INC/CA                CA            X   X                  03/31/04

PSB BANCORP INC                         PA            X   X                  04/02/04

QLT INC/BC                              A1            X   X                  04/01/04

QLT INC/BC                              A1            X   X                  04/02/04

QUANEX CORP                             DE            X   X                  03/31/04

RAYTHEON CO/                            DE                    X              04/02/04

RCG COMPANIES INC                       DE          X X   X                  04/02/04

RCN CORP /DE/                           DE                X           X      04/02/04

RCN CORP /DE/                           DE            X   X                  04/02/04

RESIDENTIAL ASSET MORTGAGE PRODUCTS G   DE            X   X                  04/02/04

RESIDENTIAL ASSET SECURITIZATION TRUS                 X                      03/25/04

RESIDENTIAL ASSET SECURITIZATION TRUS                 X                      03/25/04

RESIDENTIAL RESALES INC                 FL    X X   X X   X                  03/19/04

ROYSTER-CLARK INC                       DE                X   X       X      04/02/04

SAN HOLDINGS INC                        CO                X           X      03/30/04

SHORE BANCSHARES INC                    MD            X   X                  04/01/04

SIEBEL SYSTEMS INC                      DE                            X      04/02/04

SINGLE SOURCE FINANCIAL SERVICES CORP         X X       X X                  03/18/04

SKILLSOFT PUBLIC LIMITED CO                                           X      04/02/04

SMITH A O CORP                          DE            X   X                  04/02/04

SPEEDUS CORP                            DE                X           X      03/30/04

SPEIZMAN INDUSTRIES INC                 DE            X   X                  04/01/04

STANDARD PACIFIC CORP /DE/              DE                            X      04/02/04

STANDARD PARKING CORP                   DE            X                      04/02/04

STERLING GROUP VENTURES INC             NV    X X     X   X                  01/28/04    AMEND

STRUCTURED ASSET INV LOAN TR MORT PAS   DE            X                      03/25/04

STRUCTURED ASSET MORT  INV INC MORT P   DE            X   X                  03/19/03

STRUCTURED ASSET MORT INV INC MORT PA   DE            X   X                  03/19/03

STRUCTURED ASSET MORT INV INC MORT PS   DE            X   X                  03/21/03

STRUCTURED ASSET MORT PASS THRU CERTS   DE            X   X                  03/21/04

STRUCTURED ASSET MORTGAGE INVEST MORT                 X   X                  03/19/04

STRUCTURED ASSET MORTGAGE INVEST TRUS   NY            X   X                  03/19/04

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X   X                  03/25/04

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X   X                  03/25/04

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X   X                  03/25/04

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X   X                  03/25/04

STRUCTURED ASSET MORTGAGE INVESTMENTS   DE            X   X                  03/19/04

SUN MICROSYSTEMS INC                    DE                X           X      04/02/04

SUPREME HOLDINGS                        NV            X                      04/02/04

SWISS MEDICA INC                        DE            X   X                  04/01/04

SYNERGY BRANDS INC                      DE                    X              12/31/03

TARANTELLA INC                          CA      X                            03/29/04

TARANTELLA INC                          CA      X         X                  06/05/03    AMEND

TEAM INC                                TX            X   X                  04/02/04

TEKNOWLEDGE CORP                        DE                            X      12/31/03

TELVUE CORP                             DE            X                      04/02/04

TERADYNE INC                            MA            X   X                  04/01/04

TOTAL ENTERTAINMENT INC                 IN                X                  03/19/04

TUT SYSTEMS INC                         DE                            X      04/02/04

U S RESTAURANT PROPERTIES INC           MD                    X              03/31/04

UNITED FIRE & CASUALTY CO               IA            X   X                  03/30/04

USI HOLDINGS CORP                       DE            X   X                  04/01/04

VAXGEN INC                              DE            X   X                  04/01/04

VERISITY LTD                                                          X      04/02/04

VITACUBE SYSTEMS HOLDINGS INC           NV            X   X                  03/31/04

VITALSTREAM HOLDINGS INC                NV                            X      12/31/03

VOLT INC                                NV              X                    03/27/04

WELLS FARGO ASSET SECURITIES CORP       DE            X   X                  04/01/04

WELUND FUND INC                         DE    X           X                  04/01/04

WESCORP ENERGY INC                      DE          X                        12/07/03    AMEND

WESTERN WATER CO                        DE            X                      03/16/04

WGNB CORP                               GA                X           X      04/02/04

WHX CORP                                DE            X   X                  04/02/04

WILLIAMS COMPANIES INC                  DE                X   X              04/01/04

WILLIAMS INDUSTRIES INC                 VA          X                        03/30/04

WORLD FUEL SERVICES CORP                FL            X   X                  04/02/04

WRIGLEY WM JR CO                        DE            X   X                  04/02/04

XENICENT INC                            NC            X                      03/22/04

YP NET INC                              NV                X   X              04/02/04

YP NET INC                              NV                X   X              04/02/04