SEC NEWS DIGEST


Issue 2002-110                                                    June 7, 2002
     
     
     
COMMISSION ANNOUNCEMENTS
     

STATEMENT  BY  HARVEY  L. PITT ON THE DRAFT REPORT OF  THE  NYSE'S  CORPORATE
ACCOUNTABILITY AND LISTING STANDARDS COMMITTEE
                                      
     On June 6, Chairman Harvey L. Pitt issued the following statement on the
     Draft   Report  issued  by  the  New  York  Stock  Exchange's  Corporate
     Accountability and Listing Standards Committee:
     
     "The  Commission  strongly commends the NYSE Board's creative  and  far-
     reaching  proposals  to  improve  the level  and  quality  of  corporate
     governance in America.  This was precisely the kind of effort  we  hoped
     would  result  when  we  asked the exchanges to  rethink  their  listing
     agreements  last  February.  This is a significant  step  in  addressing
     major concerns raised by the investing public in light of recent events.
     It  is more important than ever that decisive action be taken to restore
     investor  confidence  to  the  financial  markets,  and  I  commend  the
     leadership shown by the NYSE.
     
     "The  steps proposed by the NYSE represent an important first step,  but
     improvement of corporate governance is a work in progress, and  we  look
     forward  to  continuing to work with the NYSE and all  other  interested
     parties toward that end."  (Press Rel. 2002-85)
     
CORRECTION
     
     The calendar of public appearances of senior SEC officials, published in
     the  June  3rd  issue of the Digest, included an inaccurate  number  for
     Andrew  Saxlehner,  the  contact person  for  the  Allan  Beller  speech
     scheduled for June 13 at the SEC Institute.  The correct number is (305)
     529-1550.
     
     
ENFORCEMENT PROCEEDINGS
     

IN THE MATTER OF JOSEPHTHAL & CO., INC.
                                      
     On  June 6, the Commission instituted and simultaneously settled  public
     administrative   proceedings   against   Josephthal   and   Co.,    Inc.
     (Josephthal),  a  broker-dealer registered  with  the  Commission.   The
     Commission's order found that Josephthal failed reasonably to  supervise
     a  registered representative in its Addison, Texas branch office.   From
     approximately  June  2000  through  March  23,  2001,  this   registered
     representative misappropriated at least $1.3 million from his  customers
     by  wire  transferring  funds  from their accounts.   Josephthal  failed
     reasonably to supervise this registered representative when it failed to
     adequately  implement effective wire transfer procedures.   Although  in
     October 1998, Josephthal distributed a Branch Office Manager's Guide  to
     Supervision  to each branch office manager, each page of the  guide  was
     stamped  draft  (Draft Guide).  Moreover, Josephthal failed to establish
     a  system  to monitor whether the branch office manager was implementing
     the  wire  transfer procedures required by the Draft Guide.   The  Draft
     Guide  required that all wire transfer requests be in writing  and  that
     the branch office manager approve and confirm each request by contacting
     the  customer.   However,  the  registered representative  bypassed  the
     branch  office manager, who never confirmed or approved any of the  wire
     transfers  prior  to  their execution.  The firm has  made  compensatory
     payments to the registered representative's customers and has filed Form
     BDW.  Without admitting or denying the Commission's findings, Josephthal
     agreed  to  a censure and to pay a civil money penalty of $75,000.   The
     Commission's investigation continues as to individual persons associated
     with Josephthal.  (Rel. 34-46039; File No. 3-10793)

FORMER  OFFICERS OF FIRST MERCHANTS ACCEPTANCE CORP. FOUND LIABLE  FOR  FRAUD
AND OTHER FEDERAL SECURITIES LAWS VIOLATIONS

     The  Commission  announced today that on May 30,  2002,  Judge  John  A.
     Nordberg  of the United States District Court for the Northern  District
     of  Illinois  granted summary judgment against two  former  officers  of
     First Merchants Acceptance Corporation on six counts of the Commission's
     complaint against them.  Judge Nordberg found, among other things,  that
     First  Merchants' Chief Executive Officer, Mitchell C. Kahn, and one  of
     the  company's  Vice  Presidents, Paul Van Eyl, violated  the  antifraud
     provisions  of  the  federal securities laws  by  misrepresenting  First
     Merchants'  loan account data in First Merchants' financial  statements.
     In  addition,  Judge Nordberg found that Kahn's and  Van  Eyl's  conduct
     violated  several  reporting provisions of the federal securities  laws.
     [SEC  v.  Mitchell C. Kahn et al., Civil Action No. 99 C- 6343 (Northern
     District of Illinois)] (LR-17547)

     
INVESTMENT COMPANY ACT RELEASES

     
LORD ABBETT SERIES FUND, INC., ET AL.

     A  notice has been issued giving interested persons until July 1,  2002,
     to request a hearing on an application filed by Lord Abbett Series Fund,
     Inc.   (Fund)   and  Lord,  Abbett  &  Co  (Adviser,  and  collectively,
     Applicants).   Applicants  seek  an order  under  Section  6(c)  of  the
     Investment Company Act granting relief from 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  permit shares of any current or future series of the Fund and shares
     of  any  other  investment  company that is designed  to  fund  variable
     insurance  products, and for which the Adviser or any of its affiliates,
     may  serve  now  or in the future, as investment adviser, administrator,
     manager, principal underwriter or sponsor, to be sold to and held by (a)
     separate  accounts funding variable annuity and variable life  insurance
     contracts  issued  by  both affiliated and unaffiliated  life  insurance
     companies;  (b)  qualified pension and retirement plans outside  of  the
     separate account context;  and (c) the Adviser or any of its affiliates.
     (Rel. IC-25604 - June 4)
     
AMERITAS VARIABLE LIFE INSURANCE COMPANY, ET AL.

     A  notice  has been issued giving interested persons until  June  28  to
     request  a  hearing  on an application filed by Ameritas  Variable  Life
     Insurance Company (Ameritas), First Ameritas Life Insurance Corp. of New
     York (First Ameritas), Ameritas Variable Life Insurance Company Separate
     Account  VA-2  (Ameritas  Separate  Account),  First  Ameritas  Variable
     Annuity Separate Account (First Ameritas Separate Account), and Ameritas
     Investment Corp. (collectively, Applicants).  Applicants seek  an  order
     to  permit  the  recapture,  under specified circumstances,  of  certain
     credits applied to purchase payments made under certain variable annuity
     contracts issued by the Ameritas Separate Account and the First Ameritas
     Separate  Account  (the  Contracts), as well as other  variable  annuity
     contracts  that  Ameritas  or First Ameritas may  issue  in  the  future
     through  existing  or  future separate accounts that  are  substantially
     similar  in  all material respects to the Contracts (Future  Contracts).
     Applicants also request that the order being sought extend to any  other
     National  Association  of Securities Dealers, Inc. member  broker-dealer
     controlling   or   controlled  by,  or  under   common   control   with,
     Ameritas/First Ameritas whether existing or created in the future,  that
     serves  as  distributor or principal underwriter for  the  Contracts  or
     Future Contracts.    (Rel. IC-25605 - June 5)
     
     
SELF-REGULATORY ORGANIZATIONS

     
ACCELERATED APPROVAL OF PROPOSED RULE CHANGE

     The  Commission granted accelerated approval to a proposed  rule  change
     submitted  by the Pacific Exchange relating to the firm quote  size  for
     disseminated  market quotes for customer orders entered on the  exchange
     (SR-PCX-2002-30).   Publication  of the  proposal  is  expected  in  the
     Federal Register during the week of June 10.  (Rel. 34-46029)

DELISTING GRANTED

     An  order  has  been  issued  granting the application  of  the  Pacific
     Exchange  to strike from listing and registration certain call  and  put
     options  contracts issued by The Options Clearing Corporation respecting
     certain underlying securities, effective June 7, 2002.  (Rel. 34-46038)

     
SECURITIES ACT REGISTRATIONS
     

     The following registration statements have been filed with the SEC under
     the  Securities  Act  of  1933.   The reported  information  appears  as
     follows:   Form,  Name, Address and Phone Number (if available)  of  the
     issuer  of the security; Title and the number and/or face amount of  the
     securities being offered; Name of the managing underwriter or  depositor
     (if  applicable);  File number and date filed; Assigned  Branch;  and  a
     designation if the statement is a New Issue.

     Registration statements may be obtained in person or by writing  to  the
     Commission's  Public  Reference  Branch  at  450  Fifth  Street,   N.W.,
     Washington,  D.C.  20549  or  at  the  following  e-mail  box   address:
     <publicinfo@sec.gov>.  In most cases, this information is also available
     on the Commission's website: <www.sec.gov>.
               
               

S-8     FRONTIER OIL CORP /NEW/, 10000 MEMORIAL DRIVE, SUITE 600, HOUSTON, TX,
        77024, 7136889600 - 1,600,000 ($24,720,000.00) Equity,
        (File 333-89876 - Jun. 6) (BR. 04)


S-3     FIDELITY FEDERAL BANCORP, 700 S GREEN RIVER ROAD, SUITE 2000,
        EVANSVILLE, IN, 47715, 8124692100 - 0 ($1,875,000.00) Equity,
        (File 333-89878 - Jun. 6) (BR. 07)

S-8     DSL NET INC, 545 LONG WHARF DR, NEW HAVEN, CT, 06511, 2037721000 -
        16,000,000 ($10,000,000.00) Equity, (File 333-89886 - Jun. 6) (BR. 37)

S-3     EXPLORATION CO OF DELAWARE INC, 500 N LOOP 1604 EAST, SUITE 250,
        SAN ANTONIO, TX, 78232, 2104965300 - 0 ($17,522,665.67) Equity,
        (File 333-89888 - Jun. 6) (BR. 04)

S-8     OVERSTOCK COM INC, 6322 SOUTH 3000 EAST, STE 100, SALT LAKE CITY, UT,
        84121, 8019473100 - 0 ($15,610,822.43) Equity, (File 333-89890 -
        Jun. 6) (BR. 08)

S-8     ASIAINFO HOLDINGS INC, 4TH FLOOR LIGONG SCIENCE & TECHNOLOGY CE,
        11 BACHINGJAO RD HONDIAN DISTRICK, BEUJING CHINA, F4, 100091,
        0118610684 - 2,835,800 ($34,171,662.00) Other, (File 333-89892 -
        Jun. 6) (BR. 08)

S-3     SPINNAKER EXPLORATION CO, 1200 SMITH STREET SUITE 800, HOUSTON, TX,
        77002, 7137591770 - 0 ($500,000,000.00) Other, (File 333-89894 -
        Jun. 6) (BR. 04)

S-8     INTERPUBLIC GROUP OF COMPANIES INC, 1271 AVENUE OF THE AMERICAS,
        44TH FLOOR, NEW YORK, NY, 10020, 212-399-8000 -
        0 ($408,000,000.00) Equity, (File 333-89896 - Jun. 6) (BR. 02)

S-1     CONTANGO OIL & GAS CO, 3700 BUFFALO SPEEDWAY SUITE 960, HOUSTON, TX,
        77098, 7139601901 - 0 ($23,000,000.00) Equity, (File 333-89900 -
        Jun. 6) (BR. 04)

S-8     ECONNECT, 2500 VIA CABRILLO MARINA SUITE 112, SAN PEDRO, CA, 90731,
        3105414393 - 0 ($16,000.00) Equity, (File 333-89902 - Jun. 6) (BR. 08)

S-8     INSILICON CORP, 411 EAST PLUMCRIA DRIVE, SAN JOSE, CA, 95134,
        0 ($764,350.85) Equity, (File 333-89926 - Jun. 6) (BR. 36)

SB-2    AIR PACKAGING TECHNOLOGIES INC, 25620 RYE CANYON ROAD, VALENCIA, CA,
        91355, 6612942222 - 5,430,758 ($2,443,841.00) Equity, (File 333-89928 -
        Jun. 6) (BR. 06)

S-8     ENDOCARDIAL SOLUTIONS INC, 1350 ENERGY LANE, STE 110, ST PAUL, MN,
        55108, 6126447890 - 0 ($6,885,000.00) Equity, (File 333-89930 - Jun. 6)
        (BR. 36)

S-3     PEPCO HOLDINGS INC, SUITE 1300, 701 NINTH STREET, NW, WASHINGTON, DC,
        20068, 5,000,000 ($104,650,000.00) Equity, (File 333-89938 - Jun. 6)
        (BR. 02)

S-8     KNOWLEDGE NETWORKS INC, 24843 DEL PRADO, SUITE 318, DANA POINT, CA,
        92629, 9492489561 -
        2,000,000 ($50,000.00) Debt Convertible into Equity, (File 333-89940 -
        Jun. 6) (BR. 03)

S-8     ESS TECHNOLOGY INC, 48401 FREMONT BLVD, FREMONT, CA, 94538,
        5104921088 - 0 ($62,280,000.00) Equity, (File 333-89942 - Jun. 6)
        (BR. 36)

S-3     FLEXTRONICS INTERNATIONAL LTD, 11 UBI ROAD 1,
        #07 01 02 MEIBAN INDUSTRIAL BLDG, SINGAPORE, U0, 408723, 0654495255 -
        0 ($1,000,000,000.00) Other, (File 333-89944 - Jun. 6) (BR. 36)

S-8     BENTLEY COMMUNICATIONS CORP/DE, STE 1, 1903 11TH ST, SANTA MONICA, CA,
        90404, 3103420760 - 6,000,000 ($180,000.00) Equity, (File 333-89946 -
        Jun. 6) (BR. 09)

S-8     YAHOO INC, 3420 CENTRAL EXPRESSWAY, SUITE 201, SANTA CLARA, CA, 95051,
        4087313300 - 0 ($581,825,000.00) Equity, (File 333-89948 - Jun. 6)
        (BR. 03)

S-3     NN INC, 2000 WATERS EDGE DR, JOHNSON CITY, TN, 37604, 4237439151 -
        7,475,000 ($78,487,500.00) Equity, (File 333-89950 - Jun. 6) (BR. 06)

SB-2    KENSINGTON BANKSHARES INC, 13246 N DALE MABRY, TAMPA, FL, 33624,
        8139616200 - 540,000 ($4,050,000.00) Equity, (File 333-89952 - Jun. 6)
        (BR. )

SB-2    ALTERNET SYSTEMS INC, 2200-1055 WEST HASTINGS ST V6E 2E9, VANCOUVER,
        A1, 00000, 6047334408 - 0 ($2,717,400.00) Equity, (File 333-89954 -
        Jun. 6) (BR. 09)

S-8     TRANSPORT CORPORATION OF AMERICA INC, 1715 YANKEE DOODLE ROAD, EAGAN,
        MN, 55121, 651-686-2500 - 325,000 ($2,275,000.00) Equity,
        (File 333-89956 - Jun. 6) (BR. 05)

S-1     ADAM INC, 1600 RIVEREDGE PARKWAY, STE 800, ATLANTA, GA, 30328,
        7709800888 - 0 ($4,548,600.00) Equity, (File 333-89958 - Jun. 6)
        (BR. 03)

S-8     CHINA PREMIUM FOOD CORP, 11300 US HIGHWAY 1 SUITE 202,
        NORTH PALM BEACH, FL, 33408, 5616251411 -
        1,710,000 ($564,300.00) Equity, (File 333-89960 - Jun. 6) (BR. 09)

S-8     GYMBOREE CORP, 700 AIRPORT BLVD STE 200, BURLINGAME, CA, 94010,
        4155790600 - 0 ($22,050,000.00) Equity, (File 333-89962 - Jun. 6)
        (BR. 02)

S-8     SL GREEN REALTY CORP, 420 LEXINGTON AVENUE, ATTN: STEVEN KAHN,
        NEW YORK, NY, 10170, 2125942700 - 2,750,000 ($98,780,000.00) Equity,
        (File 333-89964 - Jun. 6) (BR. 08)

S-8     ITRON INC /WA/, 2818 N SULLIVAN RD, SPOKANE, WA, 99216, 5099249900 -
        0 ($14,435,200.00) Equity, (File 333-89966 - Jun. 6) (BR. 37)

S-3     AMEREN CORP, 1901 CHOUTEAU AVE, MC 1370, ST LOUIS, MO, 63166-6149,
        431723446 - 0 ($1,390,000,000.00) Other, (File 333-89970 - Jun. 6)
        (BR. 02)

S-1     COMMUNITY FINANCIAL HOLDING CO INC, 0 ($10,000,005.00) Equity,
        (File 333-89972 - Jun. 6) (BR. )

S-3     P COM INC, 3175 S WINCHESTER BLVD, CAMPBELL, CA, 95008, 4088663666 -
        0 ($544,186.11) Equity, (File 333-89974 - Jun. 6) (BR. 37)

S-4     K HOVNANIAN ENTERPRISES INC, 10 HIGHWAY 35, P O BOX 500, RED BANK, NJ,
        07701, 7327477800 - 0 ($249,161,000.00) Non-Convertible Debt,
        (File 333-89976 - Jun. 6) (BR. 06)

S-3     VALERO L P, JAY D BROWNING, ONE VALERO PLACE, SAN ANTONIO, TX, 78212,
        210 370 2000 - 0 ($500,000,000.00) Other, (File 333-89978 - Jun. 6)
        (BR. 04)

S-8     LA JOLLA PHARMACEUTICAL CO, 6455 NANCY RIDGE DR, SAN DIEGO, CA, 92121,
        6194526600 - 2,100,000 ($11,193,000.00) Equity, (File 333-89980 -
        Jun. 6) (BR. 01)

S-3     CSK AUTO CORP, 645 E MISSOURI AVENUE, PHOENIX, AZ, 85012, 6022659200 -
        12,976,562 ($189,068,508.34) Equity, (File 333-89982 - Jun. 6) (BR. 02)
     
     

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
------------------------------------------------------------------------------------
800AMERICA COM INC                      NV          X     X       06/03/02

ABIOMED INC                             DE          X     X       06/06/02

ACORN PRODUCTS INC                      DE            X   X       05/29/02

ACTIVISION INC /NY                      DE            X   X       06/06/02

ADELPHIA COMMUNICATIONS CORP            DE              X X   X   05/15/02

AEROVOX INC                             DE            X   X       05/25/02

AHL SERVICES INC                        GA          X     X       05/31/02

ALASKA AIR GROUP INC                    DE                    X   06/05/02

AMERENENERGY GENERATING CO              IL            X   X   X   06/06/02

AMERICAN ARCHITECTURAL PRODUCTS CORP    DE      X         X       05/06/02

AMERICREDIT CORP                        TX            X   X       06/05/02

APARTMENT INVESTMENT & MANAGEMENT CO    MD            X   X       06/05/02

ARIZONA PUBLIC SERVICE CO               AZ                X       06/05/02

ASSET BACKED CERTIFICATES SERIES 2002   DE                X       05/25/02

ASSET BACKED PASS THROUGH CERTIFICATE   DE                X       05/30/02

AUDIOVOX CORP                           DE            X   X       05/29/02

AVENUE A INC                            WA                X       05/29/02    AMEND

AVISTA CORP                             WA            X   X       05/21/02

BEAR STEARNS ALT A TR MORTGAGE PASS T   NY            X   X       05/25/02

BEAR STEARNS ARM TRUST MORTGAGE PASS                  X   X       04/25/02

BEAR STEARNS ARM TRUST MORTGAGE PASS                  X   X       05/25/02

BEAR STEARNS ARM TRUST MORTGAGE PASS    DE            X   X       05/25/02

BEAR STEARNS ARM TRUST MORTGAGE PASS    NY            X   X       05/25/02

BEAR STEARNS ARM TRUST MORTGAGE PASS    NY            X   X       05/25/02

BEAR STEARNS ARM TRUST MORTGAGE PASS-   NY            X   X       05/25/02

BEAR STEARNS ASSET BACKED SEC TR ASSE   NY            X   X       05/25/02

BEAR STEARNS ASSET BACKED SECURITIES    NY            X   X       05/25/02

BINGO COM INC                           FL    X X     X   X       05/21/02

BIOMERICA INC                           DE      X         X       05/30/02

BIOSHIELD TECHNOLOGIES INC              GA            X   X       05/16/02

CADMUS COMMUNICATIONS CORP/NEW          VA            X           05/10/02

CALPINE CORP                            DE            X   X       06/05/02

CARDIAC SCIENCE INC                     DE            X   X       05/29/02

CASTLEGUARD ENERGY INC                  FL          X             06/05/02

CEPHALON INC                            DE          X     X       06/04/02

CHECKPOINT SYSTEMS INC                  PA            X           05/24/02

CITIGROUP INC                           DE                X       05/30/02

COAST HOTELS & CASINOS INC              NV            X           06/05/02

COAST RESORTS INC                       NV            X           06/05/02

COASTAL BANCORP INC                     TX            X           06/06/02

CORUS BANKSHARES INC                    MN          X     X       06/04/02

CREDIT SUISSE FIRST BOSTON MORTGAGE S   DE            X           06/05/02

CRIIMI MAE INC                          MD            X           06/05/02

CROWN AMERICAN REALTY TRUST             MD            X   X       06/03/02

CYTRX CORP                              DE            X           06/03/02

DAIMLER BENZ VEHICLE OWNER TRUST 1998   DE            X   X       05/20/02

DERMA SCIENCES INC                      PA            X           02/28/02    AMEND

DIGITAL ANGEL CORP                      DE          X             05/23/02    AMEND

DIGITAL BROADBAND NETWORKS INC          CO                X       06/05/02

DOE RUN RESOURCES CORP                  NY            X           06/06/02

DRIL-QUIP INC                           DE            X           05/15/02

DXP ENTERPRISES INC                     TX          X     X       06/06/02

EDUVERSE COM                            NV            X           05/28/02

EEX CORP                                TX            X   X       05/29/02

EMAGIN CORP                             NV            X   X       06/05/02

FARMLAND INDUSTRIES INC                 KS        X               06/05/02

FGIC SECURITIES PURCHASE INC            DE            X           06/05/02

FINANCIAL FEDERAL CORP                  NV          X             06/06/02

FIRST FEDERAL BANCSHARES INC /DE        DE            X   X       06/04/02

FIRST LITCHFIELD FINANCIAL CORP         DE            X           05/30/02

FIRST SECURITY GROUP INC/TN             TN      X         X       03/13/02    AMEND

FMC CORP                                DE            X   X       06/06/02

FRANKLIN COVEY CO                       UT          X             06/06/02

GAP INC                                 DE            X   X       06/06/02

GENESISINTERMEDIA INC                   DE              X         05/29/02

GLOBAL INDUSTRIAL SERVICES INC          NV          X     X       02/21/02    AMEND

GLOBALSANTAFE CORP                                        X   X   06/06/02

GLYCOGENESYS  INC                       NV                X   X   06/06/02

HEALTHCARE REALTY TRUST INC             MD                X   X   06/06/02

HYBRID NETWORKS INC                     DE      X                 05/31/02

IMAGIS TECHNOLOGIES INC                 A1                X   X   04/08/02

INSIGHTFUL CORP                         DE            X   X       06/05/02

INTEL CORP                              DE      X                 03/07/02

INTERNAP NETWORK SERVICES CORP          DE            X   X       05/23/02

INTERNATIONAL BANCSHARES CORP           TX            X   X       06/05/02

INTERNATIONAL RECTIFIER CORP /DE/       DE            X           06/05/02

INVESTMENT TECHNOLOGY INC               NV          X             06/05/02

IPRINT TECHNOLOGIES INC                 DE          X     X       05/30/02

JORDAN INDUSTRIES INC                   IL            X           06/04/02

JVWEB INC                               DE    X X                 03/22/02    AMEND

KOGER EQUITY INC                        FL            X   X       06/05/02

LABOR READY INC                         WA            X   X   X   06/06/02

LEE ENTERPRISES INC                     DE            X           06/06/02

LEHMAN ABS CORP                         DE            X X         03/01/02

LINCOLN NATIONAL CORP                   IN            X   X       06/03/02

LION INC/WA                             WA            X   X       05/06/02

LOCH HARRIS INC                         NV      X     X   X       05/28/02

LODGIAN INC                             DE          X     X       06/06/02

LODGIAN INC                             DE          X     X       06/06/02

LORAL SPACE & COMMUNICATIONS LTD        D0            X           05/31/02

MACK CALI REALTY CORP                   MD            X           06/04/02

MANCHESTER TECHNOLOGIES INC             NY            X           06/05/02

MATRIX BANCORP INC                      CO            X   X       06/06/02

MEDICIS PHARMACEUTICAL CORP             DE            X   X       06/04/02

MERRILL LYNCH MORTGAGE INV INC MOR PS   NY            X   X       05/25/02

METRETEK TECHNOLOGIES INC               DE            X   X       06/03/02

METROCALL INC                           DE        X       X       06/03/02

MID POWER SERVICE CORP                  DE      X         X       05/24/02

MID POWER SERVICE CORP                  DE          X     X       06/04/02

MINNESOTA CORN PROCESSORS LLC           CO            X   X       06/06/02

MISSION RESOURCES CORP                  DE            X           06/06/02

MOTHERS WORK INC                        DE          X     X       06/04/02

MPM TECHNOLOGIES INC                    WA              X         06/06/02

MRO SOFTWARE INC                        MA            X   X       05/28/02

NEW CENTURY FINANCIAL CORP              DE            X   X       05/17/02

NEXTEL PARTNERS INC                     DE          X     X       05/31/02    AMEND

NOMADIC COLLABORATION INTERNATIONAL I   NV          X     X       05/07/02    AMEND

NUCENTRIX BROADBAND NETWORKS INC        DE                X       05/09/02    AMEND

OPTIMAL ROBOTICS CORP                                 X           05/17/02

PANERA BREAD CO                         DE                    X   06/06/02

PANERA BREAD CO                         DE                    X   06/06/02

PARKWAY PROPERTIES INC                  MD      X     X   X       06/06/02

PEOPLESOFT INC                          DE          X     X       06/05/02

PEROT SYSTEMS CORP                      DE            X   X       06/06/02

PFSB BANCORP INC                        MO            X   X       06/04/02

PINNACLE WEST CAPITAL CORP              AZ                X       06/05/02

PREMIER AXIUM ASP INC                   NV          X             06/04/02

PROVIDENT FINANCIAL GROUP INC           OH            X   X       06/06/02

PUGET SOUND ENERGY INC                  WA            X           06/06/02

PULTE HOMES INC/MI/                     MI            X   X       05/16/02

PULTE HOMES INC/MI/                     MI            X   X       05/15/02

PYRAMID BREWERIES INC                   WA                X       05/30/02    AMEND

QUALITY DISTRIBUTION INC                FL            X   X       05/30/02

REGENCY GROUP LTD INC                   NV    X       X           06/05/02

RESIDENTIAL ACCREDIT LOANS INC          DE            X   X       06/06/02

RESIDENTIAL ASSET MORTGAGE PRODUCTS I   DE            X   X       06/06/02

RESIDENTIAL ASSET SECURITIES CORP       DE            X   X       06/06/02

RESIDENTIAL ASSET SECURITIES CORP       DE            X   X       06/06/02

RESIDENTIAL FUNDING MORTGAGE SECURITI   DE            X   X       06/06/02

RESIDENTIAL FUNDING MORTGAGE SECURITI   DE            X   X       06/04/02

REVCARE INC                             NV          X     X       06/03/02

RIVIERA HOLDINGS CORP                   NV            X   X       06/06/02

ROCHESTER GAS & ELECTRIC CORP           NY            X   X       06/06/02

ROCKY MOUNTAIN ENERGY CORP              NV    X X     X   X       05/29/02

SANDERS MORRIS HARRIS GROUP INC         TX            X   X       06/06/02

SATX INC                                NV    X   X     X X       06/05/02    AMEND

SCHUFF INTERNATIONAL INC                DE          X     X       06/03/02

SEARS CREDIT ACCOUNT MASTER TRUST II    IL            X   X       06/06/02

SEIBELS BRUCE GROUP INC                 SC          X     X       05/30/02    AMEND

SPORTSLINE COM INC                      DE          X     X       05/31/02

STAR GAS PARTNERS LP                    DE            X           06/06/02

STEINER LEISURE LTD                     C5          X             05/31/02

STOCKWALK GROUP INC /MN/                MN        X   X   X       06/06/02

STOCKWALK GROUP INC /MN/                MN            X           06/06/02

STRUCTURED ASSET MORT INV MORT PASS T   NY            X   X       05/25/02

STRUCTURED ASSET SEC CORP MORT PAS TH   DE            X   X       05/25/02

STRUCTURED ASSET SEC CORP MORT PASS T   DE                X       05/25/02

STRUCTURED ASSET SEC CORP MORT PASS T                 X   X       05/25/02

SUMMIT BROKERAGE SERVICES INC / FL            X           X       05/22/02

SURG II INC                             MN    X                   05/31/02

SYNOPSYS INC                            DE            X   X       06/06/02

SYSTEMS & COMPUTER TECHNOLOGY CORP      DE      X         X       05/31/02

TAKE TWO INTERACTIVE SOFTWARE INC       DE      X         X       05/22/02

TANGENT SOLUTIONS INC                   DE            X           04/15/02

THACKERAY CORP                          DE                X       05/30/02    AMEND

TOTAL HORIZON INC                       NV          X     X       06/05/02


TRENDWEST RESORTS INC                   OR            X   X       06/03/02

TRIUMPH GROUP INC /                     DE            X           06/06/02

U S REALTEL INC                         DE            X   X       06/03/02

UMBRELLA BANCORP INC                    DE            X           05/28/02

UNION PLANTERS CORP                     TN            X           06/05/02

US ENERGY CORP                          WY            X           06/04/02

VALERO L P                              DE                X       06/06/02

VENTURE HOLDINGS CO LLC                 MI            X   X       05/28/02

VIASYS HEALTHCARE INC                   DE            X   X       06/04/02

VION PHARMACEUTICALS INC                DE            X   X       06/05/02

WASHINGTON MUTUAL MORTGAGE SECURITIES   DE                X       06/04/02

WATERLINK INC                           DE      X     X   X       05/30/02

WELLS FARGO ASSET SECURITIES CORP       DE            X   X       06/06/02

WELLS FARGO ASSET SECURITIES CORP       DE            X   X       06/06/02

WESTAFF INC                             DE          X     X       05/31/02

WESTERN RESOURCES INC /KS               KS            X   X       06/06/02

WESTPAC SECURITISATION MGT PTY LTD SE                     X       06/05/02

WILLIAMS COMPANIES INC                  DE            X   X       06/05/02

WORLDPORT COMMUNICATIONS INC            DE            X   X       06/06/02

XCEL ENERGY INC                         MN            X   X       06/03/02

ZALE CORP                               DE          X     X       06/05/02

ZALE CORP                               DE          X     X       06/05/02