SEC NEWS DIGEST

Issue 2004-129                                                   July 7, 2004
     


COMMISSION ANNOUNCEMENTS
     

 COMMISSION MEETINGS
     
CLOSED MEETING - WEDNESDAY, JULY 7, 2004 - 3:00 P.M.
     
     The  subject matter of the closed meeting scheduled for Wednesday,  July
     7,  will  be:   Institution and settlement of an injunctive action;  and
     Institution of an administrative proceeding of an enforcement nature.
     
       At  times, changes in Commission priorities require alterations in the
     scheduling  of meeting items.  For further information and to  ascertain
     what,  if  any,  matters have been added, deleted or  postponed,  please
     contact:  The Office of the Secretary at (202) 942-7070.


ENFORCEMENT PROCEEDINGS
     

REVOCATION  OF  REGISTRATION OF SECURITIES OF PINNACLE  BUSINESS  MANAGEMENT,
INC., (d/b/a Serac Holdings, Inc.)

     The  Commission announced today that it revoked the registration of  the
     securities of Pinnacle Business Management, Inc. (d/b/a Serac  Holdings,
     Inc.).   The Order Instituting Public Proceedings, Making Findings,  and
     Revoking  Registration of Securities Pursuant to Section  12(j)  of  the
     Securities  Exchange Act of 1934 (Order) was issued  on  July  6,  2004.
     Pinnacle  consented  to the entry of the Order revoking  its  securities
     registration  without admitting or denying the facts or  allegations  in
     the Commission's Order.
     
     The Order finds that Pinnacle failed to comply with Section 13(a) of the
     Exchange Act and Rules 13a-1 and 13a-13, thereunder because it  has  not
     filed  an Annual Report on Form 10-K since April 17, 2001, when it filed
     its  annual report for the year ended Dec. 31, 2000.  Pinnacle also  has
     not  filed  quarterly  reports  on  Form  10-Q  for  any  fiscal  period
     subsequent to the quarter ended June 30, 2001.  In addition, in a Form 8-
     K filed with the Commission on Aug. 4, 2003, Pinnacle announced that two
     officers  had  resigned  and  that it  had  one  remaining  officer  and
     director.   This  Form 8-K further disclosed that  the  company  had  no
     assets, no operating business and no sources of revenue.

     Previously, on May 8, 2002, the Commission filed a civil action  in  the
     U.S.  District Court for the Middle District of Florida, Tampa Division,
     alleging  that on April 2, 2002, Pinnacle issued a false and  misleading
     press  release  regarding a proposed spin-off of a subsidiary.   SEC  v.
     Pinnacle  Business  Management,  Inc., et  al.,  8:02-CV-822-T-17  (M.D.
     Fla.),  Litigation  Rel. No. 17507.  The same day, the  Commission  also
     suspended trading in Pinnacle's securities.  Exchange Act Rel.  No.  34-
     45890.   On Dec. 15, 2003, the Court for the Middle District of  Florida
     entered   an  order  permanently  enjoining  Pinnacle  and  two  company
     officials  from  violating  the  antifraud  provisions  of  the  federal
     securities  laws.  Pinnacle and the company officials consented  to  the
     injunctions  without  admitting  or  denying  the  allegations  in   the
     Commission's complaint (LR-18506).

     The  Commission  cautions broker 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:
     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.  (Rel. 34-49971; File No. 3-11535)
     
COMMISSION DECLARES DECISION AS TO EDWARD BECKER FINAL

     The  decision  of  an administrative law judge with  respect  to  Edward
     Becker has become final.  The law judge found that Becker pleaded guilty
     to  conspiracy to commit securities fraud, wire fraud and mail fraud  in
     violation  of  18  U.S.C.  371 and securities fraud  in  violation  of
     Section 10(b) of the Exchange Act of 1934, and Exchange Act Rule  10b-5.
     The  U.S. District Court for the Southern District of New York sentenced
     him  to thirty-four months of incarceration, followed by three years  of
     supervised release, and payment of $182,006 in restitution to customers.
     In  his  allocution,  Becker  admitted that  he  made  materially  false
     statements  to customers concerning the purchase and sale of securities.
     The  Commission barred Becker from association with any broker or dealer
     and  from participating in any offering of penny stock.  (Rel. 34-49972;
     File No. 3-11367)
     
COMMISSION BARS ALEX SOLON FROM ASSOCIATION WITH A BROKER OR DEALER

     The  Commission  announced  that on July 7 it  barred  Alex  Solon  from
     association  with any broker or dealer.  Administrative proceedings  had
     previously been instituted against Solon on June 2, 2004, based upon the
     entry  of  a  permanent  injunction against  Solon  in  SEC  v.  Leonard
     Alexander  Ruge, et al., 97 Civ. 9306 (DAB) (SEC v. Ruge),  and  Solon's
     conviction  in  related criminal proceedings.  Solon  consented  to  the
     entry  of  the bar without admitting or denying the allegations  in  the
     Commission's order instituting proceedings against him.
     
     The  Commission's complaint in SEC v. Ruge, alleged that, from June 1995
     through  February  1996,  Solon and the other defendants  engaged  in  a
     fraudulent  scheme  to  manipulate the public  trading  market  for  the
     securities  of  International Investment Group Ltd. (IIGR)  through  the
     payment  of  bribes  to  various registered  representatives  and  other
     individuals  who sold IIGR stock to retail investors without  disclosing
     the receipt of the bribes.  The Commission's complaint charged Solon and
     the  other defendants with violations of Section 17(a) of the Securities
     Act of 1933 and Section 10(b) of the Securities Exchange Act of 1934 and
     Rule 10b-5 thereunder.  The court entered a permanent injunction against
     Solon on June 26, 2003, and also barred Solon from participating in  any
     offering  of  a  penny stock.  The injunction and penny stock  bar  were
     entered  against  Solon  by default.  Solon  was  also  convicted  in  a
     parallel  criminal  action  based on the  same  conduct  underlying  the
     Commission's complaint.
     
     For  further  information, see Litigation Release  No.  18736  (June  3,
     2004);  Exchange Act Release No. 34-49794 (June 2, 2004);  Exchange  Act
     Release  No. 34-49795 (June 2, 2004); Exchange Act Release No.  34-39605
     (Feb.  2,  1998),  Litigation Release No.  15595  (Dec.  18,  1997)  and
     Exchange Act Release No. 34-37807 (Oct. 10, 1996).  (Rel. 34-49974; File
     No. 3-11507)

ADMINISTRATIVE PROCEEDINGS INSTITUTED AGAINST JOSE ZOLLINO

     On  July  7,  the  Commission issued an Order Instituting Administrative
     Proceedings Pursuant to Section 15(b) of the Securities Exchange Act  of
     1934  and Section 203(f) of the Investment Advisers Act of 1940  (Order)
     against Jose P. Zollino (Zollino).
     
     In  the Order, the Division of Enforcement alleges that on Jan. 7, 2004,
     the  U.S.  District Court for the Western District of  Texas  entered  a
     judgment   against  Zollino  permanently  enjoining  him   from   future
     violations of Section 17(a) of the Securities Act of 1933, Section 10(b)
     of  the  Exchange Act and Rule 10b-5 thereunder, and aiding and abetting
     violations  of Sections 206(1) and 206(2) of the Advisers  Act  (SEC  v.
     Inverworld, Inc., et al., Civil Action Number SA-99-CV-0822 W.D.  Tex.).
     The  Commission's complaint alleged that since Jan. 1, 1997, InverWorld,
     at  the  direction  of Zollino, managed approximately  $433  million  on
     behalf  of  at  least 1,000 Mexican and other Latin American  investors.
     Contrary  to  representations  that  client  funds  would  be  primarily
     invested  in  safe,  secure investments, InverWorld instead  recommended
     and/or invested a substantial portion of client funds in extremely risky
     and   undisclosed   investments.    In  addition,   InverWorld   grossly
     misrepresented  the true value of client investments in monthly  account
     statements.   Further, InverWorld created a complex  web  of  affiliated
     offshore entities, such as IWG Services, Ltd. and IG Services, Ltd.,  to
     disguise the true nature of InverWorld's investment activities.
     
     The  Division  of  Enforcement further alleges that  on  May  15,  2002,
     Zollino pleaded guilty to conspiracy to commit fraud in violation of  18
     U.S.C.   371 and conspiracy to launder monetary instruments in violation
     of  18  U.S.C.  1956 (U.S. v. Zollino, Criminal Action Number  SA-01-CR-
     180  W.D.  Tex.).  The object of the conspiracy was to commit securities
     fraud,  among other things.  Zollino's plea agreement arose out  of  his
     involvement  in  the fraudulent activities of InverWorld.   On  Oct.  9,
     2002, the court sentenced Zollino to 144 months imprisonment and ordered
     him  to  pay criminal restitution of $341,787,496.  Zollino is currently
     incarcerated  at Forrest City Federal Correctional Facility  in  Forrest
     City, Arkansas.
     
     A  hearing  before  an  administrative law judge will  be  scheduled  to
     determine whether the allegations in the order are true, to provide  the
     Respondent an opportunity to dispute these allegations, and to determine
     what  remedial  action, if any, is appropriate in the  public  interest.
     The  Order  directed the Administrative Law Judge to  issue  an  initial
     decision within 210 days from the date of service of the Order.   (Rels.
     34-49975; IA-2257; File No. 3-11536)
     
PUBLIC  ADMINISTRATIVE PROCEEDINGS SETTLED AGAINST MELVIN LEVINE AND  MICHAEL
REITER

     On  July 7, the Commission entered an Order Making Findings and Imposing
     Remedial  Sanctions Pursuant to Section 15(b) of the Securities Exchange
     Act  of 1934, against Melvin L. Levine and Michael T. Reiter.  The Order
     finds that Levine and Reiter, both stock promoters, had each pled guilty
     to  one count of conspiracy to commit wire, mail and securities fraud of
     a ten-count indictment which alleged that they had conspired in a scheme
     involving the issuance of COI Solutions, Inc. stock through a fraudulent
     Form  S-8  offering.  The indictment alleged that Levine, among  others,
     had  agreed  to sell these shares to an offshore shell company  that  he
     controlled and owned, for a nominal amount.  The shell company would, in
     turn,  sell the shares to an undercover agent of the FBI, who was posing
     as  a  representative of an offshore mutual fund for  approximately  $16
     million.   The  indictment also alleged that Levine would  receive  $2.4
     million  for his role in the scheme and that Reiter had also  agreed  to
     help  recruit  securities  brokers who would artificially  increase  the
     market price of the COI stock by recommending and selling shares of  COI
     to their customers in exchange for bribes.
     
     The  Order  also finds that Levine pled guilty to conspiracy  to  commit
     wire   and  securities  fraud  to  another  indictment  concerning   the
     manipulation of Rhino Ecosystems, Inc. stock.  In the Rhino  indictment,
     Levine  was  charged  with conspiring with Rhino's officers  in  another
     scheme involving the issuance of free trading stock through a fraudulent
     S-8 offering.
     
     On  September  15, Levine was sentenced to 37 months in prison  and  two
     years of supervised release and Reiter is currently awaiting sentencing.
     The Order bars Levine and Reiter from participating in any offering of a
     penny  stock.  Levine and Reiter both consented to the issuance  of  the
     Order  without  admitting  or  denying any  of  the  findings  contained
     therein.   (Rel. 34-49977; File No. 3-11419)

SEC SUES ABB LTD IN FOREIGN BRIBERY CASE

ABB  SETTLES  FEDERAL  COURT ACTION AND AGREES TO DISGORGE  $5.9  MILLION  IN
ILLICIT PROFITS

TWO  ABB AFFILIATES ALSO PLEAD GUILTY AND AGREE TO PAY $10.5 MILLION IN FINES
IN CRIMINAL CASE BROUGHT BY THE DEPARTMENT OF JUSTICE
       
     On July 6, the Commission filed a settled enforcement action in the U.S.
     District  Court for the District of Columbia charging ABB Ltd, a  global
     provider  of power and automation technologies headquartered in  Zurich,
     Switzerland,  with  violating the anti-bribery,  books-and-records,  and
     internal-accounting-controls provisions of the Foreign Corrupt Practices
     Act  (FCPA).   Simultaneously  with the filing  of  the  complaint,  and
     without admitting or denying its allegations, ABB consented to the entry
     of  a  final  judgment  enjoining it from future  FCPA  violations,  and
     requiring  it  (i) to pay $5.9 million in disgorgement  and  prejudgment
     interest,  (ii)  to pay a $10.5 million penalty, which would  be  deemed
     satisfied by two of its affiliates' payments of criminal fines  totaling
     the  same  amount  in  parallel  criminal  proceedings  brought  by  the
     Department of Justice; and (iii) to retain an independent consultant  to
     review the company's FCPA compliance policies and procedures.

     In  its complaint, the Commission charged that, from 1998 through  early
     2003,  ABB's  U.S.  and  foreign-based subsidiaries  doing  business  in
     Nigeria,  Angola  and  Kazakhstan, offered  and  made  illicit  payments
     totaling  over $1.1 million to government officials in these  countries.
     According  to the complaint, all of the payments were made to  influence
     acts  and decisions by the foreign officials receiving the payments,  in
     order  to assist ABB's subsidiaries in obtaining and retaining business.
     The  complaint  further alleged that the payments  were  made  with  the
     knowledge  and  approval of certain management level  personnel  of  the
     relevant  ABB  subsidiaries, and that at least $865,726 of the  payments
     were  made after ABB became a reporting company in the United States  in
     April 2001.  Finally, the complaint charged that ABB improperly recorded
     these  payments  in  its accounting books and records,  and  lacked  any
     meaningful internal controls to prevent or detect such illicit payments.

     According  to  the  Commission, by making  these  payments  through  its
     subsidiaries,  ABB  violated the anti-bribery  provisions  of  the  FCPA
     (Section  30A  of the Securities Exchange Act of 1934).  The  Commission
     further  charged  that,  by  improperly recording  these  payments,  ABB
     violated   the   books-and-records  provisions  of  the  FCPA   (Section
     13(b)(2)(A)  of  the  Securities Exchange Act of  1934).   Finally,  the
     Commission  charged that, by failing to devise or maintain an  effective
     system of internal controls to prevent or detect these violations of the
     FCPA,  ABB violated the internal accounting controls provisions  of  the
     FCPA (Section 13(b)(2)(B) of the Securities Exchange Act of 1934).

     In   determining  to  accept  ABB's  settlement  offer,  the  Commission
     considered  the  full cooperation that ABB provided  to  the  Commission
     staff during its investigation.  The Commission also considered the fact
     that  ABB brought this matter to the attention of the Commission's staff
     and   the  U.S.  Department  of  Justice.   Based  in  part  upon  ABB's
     cooperation,  the  Commission determined to allow  ABB's  $10.5  million
     civil  penalty  obligation  to  be  deemed  satisfied  by  two  of   its
     affiliates'  payments  of criminal fines totaling  $10.5  million  in  a
     parallel criminal proceeding brought by the U.S. Department of Justice.

     In  that  parallel proceeding, also announced today, the U.S. Department
     of Justice filed criminal FCPA charges against two ABB subsidiaries, who
     entered guilty pleas before the Honorable Vanessa Gilmore, United States
     District  Judge  for the Southern District of Texas:  Houston-based  ABB
     Vetco  Gray, Inc., and Aberdeen, Scotland-based ABB Vetco Gray UK,  Ltd.
     (U.S. v. ABB Vetco Gray, Inc. and ABB Vetco Gray UK, Ltd., Case No.  04-
     CR-279-01  (S.D. Texas)).  In particular, ABB Vetco Gray, Inc.  and  ABB
     Vetco Gray UK, Ltd. each agreed to plead guilty to two felony counts  of
     violating  the anti-bribery provisions of the FCPA and to  pay  criminal
     fines that, between them, total $10.5 million.

     The  Commission acknowledges the assistance of the Department of Justice
     in  its  investigation, which is continuing. [SEC v. ABB Ltd,  Case  No.
     1:04CV1141, RBW, USDC, D.D.C.] (LR-18775; AAE Rel. 2049)
     

HOLDING COMPANY ACT RELEASES
     

NORTHEAST UTILITIES, ET AL.

     A supplemental order has been issued correcting the order dated June 30,
     2004,  (Holding  Co.  Act  Release  No.  27868),  authorizing  Northeast
     Utilities   (NU),  a  registered  public-utility  holding  company,   NU
     Enterprises,  Inc. (NUEI), its wholly owned nonutility  subsidiary,  and
     Select Energy, Inc. (Select), NUEI's wholly owned subsidiary, to,  among
     other  things,  increase investment in exempt wholesale  generators  and
     other  related  nonutility businesses, engage in financing  and  related
     transactions through June 30, 2007.  (Rel. 35-27868A)


SELF-REGULATORY ORGANIZATIONS
     

ACCELERATED APPROVAL OF PROPOSED RULE CHANGES

     The  Commission  has  granted accelerated approval to  a  proposed  rule
     change  (SR-Amex-2004-33)  submitted  by  the  American  Stock  Exchange
     related to the handling of Satisfaction Orders pursuant to the Plan  for
     the  Purpose  of  Creating and Operating an Intermarket Option  Linkage.
     Publication  of the proposal is expected in the Federal Register  during
     the week of July 5.  (Rel. 34-49963)
     
     The  Commission  has  granted accelerated approval to  a  proposed  rule
     change  (SR-BSE-2004-17), and Amendment No. 1 thereto, submitted by  the
     Boston  Stock  Exchange related to the handling of  Satisfaction  Orders
     pursuant  to  the  Plan  for the Purpose of Creating  and  Operating  an
     Intermarket Option Linkage.  Publication of the proposal is expected  in
     the Federal Register during the week of July 5.  (Rel. 34-49964)
     
     The  Commission  has  granted accelerated approval to  a  proposed  rule
     change (SR-CBOE-2004-30) submitted by the Chicago Board Exchange related
     to  the  handling of Satisfaction Orders pursuant to the  Plan  for  the
     Purpose  of  Creating  and  Operating  an  Intermarket  Option  Linkage.
     Publication  of the proposal is expected in the Federal Register  during
     the week of July 5.  (Rel. 34-49965)
     
     The  Commission  has  granted accelerated approval to  a  proposed  rule
     change   (SR-ISE-2004-07)  submitted  by  the  International  Securities
     Exchange related to the handling of Satisfaction Orders pursuant to  the
     Plan  for  the  Purpose of Creating and Operating an Intermarket  Option
     Linkage.   Publication  of  the proposal  is  expected  in  the  Federal
     Register during the week of July 5.  (Rel. 34-49966)
     
     The  Commission  has  granted accelerated approval to  a  proposed  rule
     change  (SR-PCX-2004-34), and Amendment No. 1 thereto, submitted by  the
     Pacific Exchange related to the handling of Satisfaction Orders pursuant
     to  the  Plan  for the Purpose of Creating and Operating an  Intermarket
     Option  Linkage.  Publication of the proposal is expected in the Federal
     Register during the week of July 5.  (Rel. 34-49967)
     
     The  Commission  has  granted accelerated approval to  a  proposed  rule
     change  (SR-Phlx-2004-27) submitted by the Philadelphia  Stock  Exchange
     related to the handling of Satisfaction Orders pursuant to the Plan  for
     the  Purpose  of  Creating and Operating an Intermarket Option  Linkage.
     Publication  of the proposal is expected in the Federal Register  during
     the week of July 5.  (Rel. 34-49968)
     
APPROVAL  OF  JOINT AMENDMENT NO. 11 TO THE PLAN FOR THE PURPOSE OF  CREATING
AND OPERATING AN INTERMARKET OPTION LINKAGE

     The  Commission  approved an amendment to the Plan for  the  Purpose  of
     Creating  and  Operating  an  Intermarket Option  Linkage  submitted  by
     American  Stock Exchange, Boston Stock Exchange, Chicago  Board  Options
     Exchange,  International  Securities  Exchange,  Pacific  Exchange,  and
     Philadelphia Stock Exchange (File No. 4-429) relating to the  processing
     of Satisfaction Orders.   (Rel. 34-49969)
     

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     PHC INC /MA/, 200 LAKE ST STE 102, PEABODY, MA, 01960, 9785362777 -
        3,941,342 ($4,335,476.00) Other, (File 333-117146 - Jul. 6) (BR. 01)

S-1     MOTIENT CORP, 10802 PARKRIDGE BLVD, RESTON, VA, 20191-5416,
        7037586000 - 15,314,444 ($179,178,995.00) Equity, (File 333-117147 -
        Jul. 6) (BR. 37)

S-8     MOTIENT CORP, 10802 PARKRIDGE BLVD, RESTON, VA, 20191-5416,
        7037586000 - 36,331 ($425,073.00) Equity, (File 333-117148 - Jul. 6)
        (BR. 37)

F-6     LG.Philips LCD Co., Ltd., 17TH FLOOR, WEST TOWER, LG TWIN TOWERS,
        20 YOIDO-DONG, YOUNGDUNGPO-GU, SEOUL, M5, 150-721, 82-2-3777-0790 -
        300,000,000 ($15,000,000.00) ADRs/ADSs, (File 333-117149 - Jul. 6)
        (BR. 36)

S-8     DAXOR CORP, 350 FIFTH AVENUE, SUITE 7120, NEW YORK, NY, 10118,
        2122440555 - 200,000 ($4,718,000.00) Equity, (File 333-117150 - Jul. 6)
        (BR. 36)

S-8     CERES GROUP INC, 17800 ROYALTON RD, STRONGSVILLE, OH, 44136,
        2165722400 - 1,000,000 ($6,155,000.00) Equity, (File 333-117151 -
        Jul. 6) (BR. 01)

S-4     Prestige Brands, Inc., 90 NORTH BROADWAY, IRVINGTON, NY, 10533,
        (914) 524-6810 - 0 ($210,000,000.00) Other, (File 333-117152 - Jul. 6)
        (BR. 01)

S-3     ODYSSEY MARINE EXPLORATION INC, PO BOX 320057, 3604 SAWANN AVE, TAMPA,
        FL, 33609, 8132820855 - 3,500,000 ($9,660,000.00) Equity,
        (File 333-117153 - Jul. 6) (BR. 08)

S-8     NATCO GROUP INC, BROOKHOLLOW CENTRAL III, 2950 NORTH LOOP WEST STE 750,
        HOUSTON, TX, 77092, 7136839292 - 904,915 ($6,015,722.45) Equity,
        (File 333-117164 - Jul. 6) (BR. 06)

S-8     NEXSTAR BROADCASTING GROUP INC, 909 LAKE CAROLYN PARKWAY, SUITE 1450,
        IRVING, TX, 75039, 972-373-8800 - 0 ($36,913,400.00) Equity,
        (File 333-117166 - Jul. 6) (BR. 37)

S-3     IRVINE SENSORS CORP/DE/, 3001 REDHILL AVE, COSTA MESA, CA, 92626,
        7145498211 - 1,617,643 ($3,963,225.35) Equity, (File 333-117167 -
        Jul. 6) (BR. 36)

F-3     COCA COLA FEMSA SA DE CV, GUILLERMO GONZALEZ CAMARENA NO. 600,
        COL. CENTRO DE CIUDAD SANTA FE, DELEGACION ALVARO OB, O5, DF 01210,
        5255335300 - 0 ($219,031,347.98) Equity, (File 333-117168 - Jul. 6)
        (BR. 02)

S-8     NOVELLUS SYSTEMS INC, 4000 N FIRST ST, SAN JOSE, CA, 95134,
        4089439700 - 0 ($16,297,037.00) Equity, (File 333-117169 - Jul. 6)
        (BR. 36)

S-3     ELECTRIC CITY CORP, 1280 LANDMEIER ROAD, ELK GROVE, IL, 60007,
        8474371666 - 0 ($55,476,074.00) Equity, (File 333-117170 - Jul. 6)
        (BR. 36)

S-8     BORGWARNER INC, 200 S MICHIGAN AVE, CHICAGO, IL, 60604, 3123228500 -
        150,000 ($6,486,000.00) Equity, (File 333-117171 - Jul. 6) (BR. 05)

S-8     MOMENTA PHARMACEUTICALS INC, 43 MOULTON STREET, CAMBRIDGE, MA, 02138,
        6174919700 - 5,653,857 ($39,204,026.55) Equity, (File 333-117173 -
        Jul. 6) (BR. 01)

S-3     PACIFIC CMA INC, 1350 AVENUE OF THE AMERICAS, NEW YORK, NY, 10019,
        2122470049 - 0 ($4,527,137.15) Equity, (File 333-117174 - Jul. 6)
        (BR. 05)

SB-2    ZYNEX MEDICAL HOLDINGS   INC, 8100 SOUTH PARK WAY, SUITE A-9,
        LITTLETON, CO, 80120, (303) 703-4906 -
        1,782,862 ($3,922,296.40) Equity, (File 333-117175 - Jul. 6) (BR. 36)

S-8     SYMANTEC CORP, 20330 STEVENS CREEK BLVD, CUPERTINO, CA, 95014,
        4082539600 - 0 ($3,837,938.00) Equity, (File 333-117176 - Jul. 6)
        (BR. 03)

SB-2    AMERICHIP INTERNATIONAL INC, 12933 WEST EIGHT MILE ROAD, DETROIT, MI,
        48235, 81,119,403 ($5,840,597.00) Equity, (File 333-117177 - Jul. 6)
        (BR. 36)

S-1     HEMISPHERX BIOPHARMA INC, 1617 JFK BLVD #660, ONE PENN CENTER,
        PHILADELPHIA, PA, 19104, 2159880080 - 1,336,039 ($5,972,772.00) Equity,
        (File 333-117178 - Jul. 6) (BR. 01)

S-4     DOLLAR FINANCIAL GROUP INC, 1436 LANCASTER AVE, STE 210, BERWYN, PA,
        19312-1288, 6102963400 - 0 ($21,200,000.00) Non-Convertible Debt,
        (File 333-117179 - Jul. 6) (BR. 07)

S-3     BAM ENTERTAINMENT INC, 333 WEST SANTA CLARA BLVD STE 930, SAN JOSE, CA,
        95113, 4082987500 - 33,813,961 ($21,979,074.65) Equity,
        (File 333-117180 - Jul. 6) (BR. 03)


RECENT 8K FILINGS


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

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

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



                                       STATE     8K ITEM NO.
NAME OF ISSUER                         CODE   1 2 3 4 5 6 7 8 9 10 11 12 13     DATE     COMMENT
------------------------------------------------------------------------------------------------
ACR GROUP INC                           TX                X   X              07/06/04

ACTION PERFORMANCE COMPANIES INC        AZ            X   X                  07/01/04

ACTION PERFORMANCE COMPANIES INC        AZ            X   X                  07/01/04

ACUITY BRANDS INC                       DE                X           X      07/06/04

AEGIS ASSET BACKED SECURITIES CORP      DE            X   X                  07/02/04

AIRSPAN NETWORKS INC                    WA                X                  07/06/04    AMEND

ALLIANCE GAMING CORP                    NV      X     X   X                  06/30/04

ALLIANCE IMAGING INC /DE/               DE            X   X                  07/01/04

AML COMMUNICATIONS INC                  DE      X         X                  06/18/04

ASCENTIAL SOFTWARE CORP                 DE                            X      07/06/04

ASPEN TECHNOLOGY INC /DE/               DE            X   X                  07/06/04

ASSET BACKED FUNDING CORP C BASS MOR    DE            X   X                  06/25/04

AVATECH SOLUTIONS INC                   DE            X   X                  06/30/04

Banc of America Funding Corp. Mortgag   DE            X   X                  06/25/04

BANK ONE  DELAWARE  NATIONAL ASSOCIAT                 X   X                  03/16/04

BEAR STEARNS ARM TRUST, MORTGAGE PASS   DE                X                  06/18/04

BENCHMARK ELECTRONICS INC               TX                X           X      07/02/04

BINGO COM INC                           FL            X                      07/02/04

BSQUARE CORP /WA                        WA            X                      07/01/04

CALIFORNIA STEEL INDUSTRIES INC                               X              07/06/04

CANADIAN DERIVATIVES CLEARING CORP      A6                X                  07/03/04

CANARGO ENERGY CORP                     DE            X   X                  07/02/04

CB RICHARD ELLIS GROUP INC              DE            X   X                  07/06/04

CENDANT MORTGAGE CAPITAL LLC  CDMC MO   DE                X                  06/25/04

CENDANT MORTGAGE CAPITAL LLC CDMC MOR   DE                X                  06/25/04

CENDANT MORTGAGE CAPITAL LLC CDMC MOR   DE                X                  06/25/04

CHAMPION PARTS INC                      IL            X   X                  07/06/04

CHINA ENERGY VENTURES CORP              NV            X                      07/06/04

CHIPPAC INC                             CA            X   X                  07/02/04

CITIGROUP MORTGAGE LOAN TRUST SERIES                      X                  06/25/04

CITY NATIONAL CORP                      DE                X   X              07/06/04

CLECO CORP                              LA            X   X                  07/06/04

CLICK COMMERCE INC                              X         X                  07/06/04

CNL RETIREMENT PROPERTIES INC           MD                X                  03/31/04    AMEND

COMPUWARE CORPORATION                   MI          X     X                  06/29/04

CONTANGO OIL & GAS CO                   DE            X   X                  07/06/04

COST U LESS INC                         WA                X           X      07/01/04

COVANSYS CORP                           MI            X                      07/01/04

DATAMEG CORP                            NY            X                      07/06/04

DEERE & CO                              DE                    X              07/06/04

DOLLAR TREE STORES INC                  VA                    X              07/06/04

DURECT CORP                             DE            X                      07/06/04

DYNAMIC HEALTH PRODUCTS INC             FL                X   X              07/06/04

ELECTRO ENERGY INC                      FL            X   X                  07/01/04

EN POINTE TECHNOLOGIES INC              DE            X   X                  06/28/04

ENCYSIVE PHARMACEUTICALS INC            DE            X   X                  07/06/04

ENESCO GROUP INC                        MA                X   X              07/06/04

ENTRAVISION COMMUNICATIONS CORP         DE            X                      07/06/04

ENTRUST INC                             MD                X           X      07/05/04

ENVIRONMENTAL POWER CORP                DE                X   X              07/06/04

EOG RESOURCES INC                       DE                    X              07/06/04

ESSEX CORPORATION                       VA      X         X                  06/28/04

FARMERS CAPITAL BANK CORP               KY            X   X                  07/02/04

FARMERS CAPITAL BANK CORP               KY            X   X                  07/02/04

FEDERATED INVESTORS INC /PA/            PA            X                      07/06/04

FONIX CORP                              DE      X         X                  02/24/04    AMEND

FOREST OIL CORP                         NY      X         X                  06/28/04

FREDERICK COUNTY BANCORP INC            MD                    X              07/06/04

GEOCOM RESOURCES INC                    NV                X   X              07/06/04

GEORGIA PACIFIC CORP                    GA            X   X                  07/02/04

GERBER SCIENTIFIC INC                   CT                    X              07/02/04    AMEND

GMAC Mortgage Pass-Through Certificat   DE            X   X                  06/25/04

GMACM Mortgage Pass-Through Certifica   DE            X   X                  06/25/04

GOLDEN TELECOM INC                      DE            X   X                  07/06/04

GRANITE FALLS COMMUNITY ETHANOL PLANT   MN            X                      07/01/04

GRAYSTONE WORLD WIDE INC                DE    X       X X                    06/15/04

GREEN MOUNTAIN COFFEE ROASTERS INC      DE            X                      07/02/04

GS MORTGAGE SEC CORP MORT PASS THR CE   DE            X   X                  06/25/04

GS MORTGAGE SEC CORP MORTGAGE PASS TH   DE            X   X                  06/25/04

GS MORTGAGE SECURITIES CORP             DE            X   X                  07/01/04

GS MORTGAGE SECURITIES CORP             DE            X   X                  07/02/04

GS MORTGAGE SECURITIES CORP GSAMP TRU   DE            X   X                  06/25/04

GS MORTGAGE SECURITIES CORP GSR MORTG   DE            X   X                  06/25/04

GS MORTGAGE SECURITIES CORP MOR PASTH   DE            X   X                  06/25/04

GS MORTGAGE SECURITIES CORP. GSAA TRU   DE            X   X                  06/25/04

HEALTH SYSTEMS SOLUTIONS INC            NV            X   X                  07/06/04

HERITAGE OAKS BANCORP                   CA            X                      06/30/04

HOST AMERICA CORP                       DE            X   X                  06/23/04

HUB INTERNATIONAL LTD                   A6      X         X   X              07/01/04

HUMATECH INC                            IL            X                      06/21/04

HUSKER AG  LLC                          NE            X   X                  06/07/04

INFOCROSSING INC                        DE            X                      07/06/04

INTEGRATED SILICON SOLUTION INC         DE                X           X      07/01/04

INTERNATIONAL THOROUGHBRED BREEDERS I   DE      X         X                  06/16/04

INTERPUBLIC GROUP OF COMPANIES, INC.    DE            X   X                  07/06/04

IVILLAGE INC                            DE            X   X                  07/06/04

KNIGHT TRANSPORTATION INC               AZ                X   X              07/02/04

LACROSSE FOOTWEAR INC                   WI                X   X              06/30/04

LAPIS TECHNOLOGIES INC                  DE          X     X                  04/01/04

LITFUNDING CORP                         NV        X   X   X                  06/21/04

LNB BANCORP INC                         OH                X   X              07/02/04

MAGNA ENTERTAINMENT CORP                DE            X   X                  07/04/04

MEDICOR LTD                             DE            X   X                  07/06/04

MELLON BANK N A                         MA                X                  06/24/04

MERRILL LYNCH & CO INC                  DE                    X              07/06/04

MERRILL LYNCH MORTGAGE INVESTORS TRUS   DE      X         X                  06/22/04

MIAD SYSTEMS LTD                        A6            X   X                  07/06/04

MID STATE CAPITAL CORP                  DE            X   X                  07/06/04

MONADNOCK COMMUNITY BANCORP INC                       X   X                  07/06/04

MORTGAGE ASSET SECURITIZATION TRANSAC   DE            X   X                  07/02/04

MORTGAGE ASSET SECURITIZATION TRANSAC   DE            X   X                  07/01/04

NANOGEN INC                             DE      X         X                  04/21/04    AMEND

NETOPIA INC                             DE                X           X      07/06/04

NEXMED INC                              NV            X   X                  07/06/04

NOBLE CORP                                                X   X              07/06/04

NOMURA ASSET ACCEPTANCE CORP            DE            X   X                  06/30/04

NORTEL NETWORKS CORP                                  X                      06/29/04

NORTEL NETWORKS LTD                                   X                      06/29/04

NOVASTAR MORTGAGE FUNDING TRUST SERIE   DE            X   X                  06/25/04

OSI PHARMACEUTICALS INC                 DE            X   X                  06/17/04

OVERSEAS PARTNERS LTD                           X                            07/02/04

PEREGRINE INDUSTRIES INC                FL    X   X X   X X                  07/06/04

PETROLEUM DEVELOPMENT CORP              NV            X                      07/02/04

PIPELINE DATA INC                                             X              06/30/04

PIPELINE DATA INC                                             X              06/30/04

POLO RALPH LAUREN CORP                  DE      X         X                  07/01/04

POWERHOUSE TECHNOLOGIES GROUP INC       DE      X         X                  06/18/04

PRE PAID LEGAL SERVICES INC             OK            X       X              06/30/04

PRIMA ENERGY CORP                       DE            X   X                  06/24/04

PROTECTIVE LIFE INSURANCE CO            TN                X                  06/28/04

QUAKER FABRIC CORP /DE/                 DE      X         X                  07/02/04

RESIDENTIAL ASSET GMACM MORTGAGE LOAN   DE            X   X                  06/25/04

RESIDENTIAL ASSET MORTGAGE PRODUCTS G   DE            X   X                  06/25/04

RETRACTABLE TECHNOLOGIES INC            TX            X   X                  07/02/04

ROCK OF AGES CORP                       DE            X   X                  07/06/04

ROTECH HEALTHCARE INC                   DE            X   X                  07/06/04

RSV BANCORP INC                         PA            X   X                  07/01/04

SABINE ROYALTY TRUST                    TX                X           X      07/02/04

SCANNER TECHNOLOGIES CORP               NM                X           X      06/17/04

SEMOTUS SOLUTIONS INC                   NV                X           X      07/06/04

SIERRA PACIFIC RESOURCES /NV/           NV            X   X                  07/01/04

SIERRA PACIFIC RESOURCES /NV/           NV            X   X                  06/30/04

SIGA TECHNOLOGIES INC                   DE            X   X                  07/06/04

SIMULATIONS PLUS INC                                  X   X                  07/02/04

SKY FINANCIAL GROUP INC                 OH            X                      07/06/04

SMITH & WOLLENSKY RESTAURANT GROUP IN   DE                X           X      07/01/04

SPIDERBOY INTERNATIONAL INC             MN            X   X                  04/21/04

SPIEGEL INC                             DE      X                            06/30/04

SPORTS ARENAS INC                       DE          X                        06/30/04

STANDARD PARKING CORP                   DE            X                      07/01/04

SURGICARE INC/DE                        DE      X     X   X                  07/02/04

SYBASE INC                              DE                X           X      07/01/04

TBA ENTERTAINMENT CORP                  DE    X           X                  06/29/04

TECHE HOLDING CO                        LA            X   X                  07/02/04

TECO ENERGY INC                         FL            X   X                  07/06/04

TELECOMMUNICATION SYSTEMS INC /FA/                        X           X      06/30/04

TELEWEST GLOBAL INC                     DE        X       X                  07/06/04

TOPPS CO INC                            DE            X                      07/01/04

TOTAL ENTERTAINMENT RESTAURANT CORP     DE                            X      07/06/04

TOWER BANCORP INC                       PA                X                  06/30/04

TOYS R US INC                           DE            X                      07/06/04

TRM CORP                                OR            X                      07/01/04

TROPICAL SPORTSWEAR INTERNATIONAL COR   FL            X                      07/06/04

UNITED BANCORPORATION OF ALABAMA INC    DE          X     X                  07/02/04

UNITED THERAPEUTICS CORP                DE            X   X                  06/25/04

UNOCAL CORP                             DE            X   X                  07/01/04

USURF AMERICA INC                       NV      X         X                  04/20/04

VENTAS INC                              DE            X   X   X              07/01/04

VERITAS SOFTWARE CORP /DE/              DE                            X      07/06/04

WATERLINK INC                           DE            X   X                  06/30/04

WELLS FARGO ASSET SECURITIES CORP       DE            X   X                  07/06/04

WGL HOLDINGS INC                        VA            X                      07/01/04

WGNB CORP                               GA                X           X      07/02/04

WISCONSIN ENERGY CORP                   WI            X   X                  07/06/04

WORKSTREAM INC                                        X   X                  06/30/04