SEC NEWS DIGEST


Issue 2002-106                                                  June 3, 2002



COMMISSION ANNOUNCEMENTS
     

PUBLIC APPEARANCES OF SENIOR COMMISSION OFFICIALS - JUNE 2002

     The  following is a schedule for June 2002 of the public appearances  of
     SEC  officials, including the Chairman, Commissioners, and senior  staff
     members.   For  additional information on events hosted by groups  other
     than  the Commission, please call the contact numbers listed.  As events
     are  subject  to  change, please confirm them with the SEC's  Office  of
     Public Affairs or the sponsoring organizations.
     
     
     When:     Tuesday, June 4
     Who:      Commissioner Cynthia Glassman
     What:     The Federal Deposit Insurance Corporation -- Symposium on
               "Enhancing Financial Transparency"
     Where:    St. Regis Hotel, Washington, DC
     Contact:  Marilyn H. Weimer at SEC, (202) 942-0604
               George French at FDIC, (202) 898-3929
     
     When:     Thursday, June 6
     Who       Paul Roye, Director, Division of Investment Management
     What:     Fifth Annual Institute on Investment Management Regulation
     Where:    The Roosevelt Hotel, New York, New York
     Contact:  Lynn Glasser, (973) 890 0080
     
     When:     Wednesday, June 12
     Who       Susan Wyderko, Director, Office of Investor Education and Assistance
     What:     Investors Town Meeting
     Where:    Sheraton Norfolk Waterside, Norfolk, VA  23510
     Contact   John Nester, (202) 942-0032
     
     When:     Thursday, June 13
     Who       Alan Beller, Director, Division of Corporation Finance
     What:     The SEC Institute
     Where:    Ritz Carlton, Pentagon City
     Contact   Andrew Saxlehner, (305) 529-9441
     
     When:     Thursday, June 13
     Who:      Paul Roye, Director, Division of Investment Management
     What:     ALI-ABA Investment Company Regulation and Compliance
     Where:    Fairmont Copley Plaza, Boston, MA
     Contact:  Alexander Hart, (215) 243-1600
     
     When:     Monday, June 24
     Who:      Paul Roye, Director, Division of Investment Management
     What:     NAVA's 2002 Regulatory Affairs Conference
     Where:    Omni Shoreham Hotel, Washington, DC
     Contact:  Micahel DeGeorge, (703) 707-8830
     

ENFORCEMENT PROCEEDINGS
     

SEC BRINGS SETTLED ACCOUNTING CHARGES AGAINST MICROSOFT CORPORATION

     The Commission today brought a settled administrative enforcement action
     against  Microsoft Corp. ordering the company to cease and  desist  from
     committing  accounting  violations  and  other  violations  of   federal
     securities laws. In the Order for this proceeding, the Commission  found
     that  Microsoft had maintained seven reserve accounts in a  manner  that
     did  not  comply  with Generally Accepted Accounting Principles  (GAAP).
     More  particularly,  the Commission found that these  reserves  did  not
     comply  with  GAAP  because, to a material extent,  they  did  not  have
     adequately  substantiated bases.   As a result, Microsoft misstated  its
     income  by  material  amounts  in  certain  periodic  filings  with  the
     Commission  made between July 1, 1994, and June 30, 1998. The Commission
     also  found that Microsoft did not properly document the bases for these
     accounts and failed to maintain proper internal controls, as required by
     the federal securities laws.

     "This  case  emphasizes that the Commission will act  against  a  public
     company  that  issues  financial statements with material  inaccuracies,
     even  in the absence of fraud charges," said Stephen M. Cutler, Director
     of  the  Commission's Division of Enforcement.  "Public  companies  must
     ensure  that their accounting is substantiated in the first instance  by
     factual  bases and well-reasoned analyses and conclusions.  In order  to
     do so, companies must properly document the bases for their reserves and
     other  accounting  entries, so that they and their auditors  can  verify
     that  the  accounting  is  proper; and they  must  maintain  appropriate
     internal  controls, so that this verification will occur in  the  normal
     course of business."

     The Commission's Order Instituting Public Administrative Proceedings
     makes the following findings:

     * Microsoft  recorded  reserves,  accruals,  allowances,  and  liability
       accounts  relating to marketing expenses, sales to original  equipment
       manufacturers,   accelerated  depreciation,  inventory   obsolescence,
       valuation  of  financial assets, interest income,  and  impairment  of
       manufacturing  facilities (collectively "reserve accounts")  that  did
       not  have  properly substantiated bases, as required by GAAP.   During
       1995  through  1998, the total balance of these accounts  ranged  from
       approximately $200 million to $900 million.
     
     * Microsoft's quarterly and annual filings with the Commission  included
       or   incorporated   by   reference  financial  statements   containing
       undisclosed and unsupported adjustments to reserve accounts  that,  to
       a  material  extent,  did not comply with GAAP.   By  including  these
       adjustments   in  its  financial  statements,  Microsoft   failed   to
       accurately  report  its financial results, causing  overstatements  of
       income  in  some quarters and understatements of income  during  other
       quarters.
     
     * Microsoft  failed to maintain sufficient documentation  of  the  bases
       for  these  reserve  accounts and to apply its own  accounting  policy
       relating  to  the reconciliation of entries in its accounting  system.
       Microsoft   exempted  the  reserve  accounts  from  its   company-wide
       requirement  that  every  account be reconciled  at  least  once  each
       quarter  and  that  the reconciliation include ascertaining  if  there
       existed adequate supporting documentation relating to activity in  the
       account.   As  a  result,  Microsoft lacked  important  safeguards  to
       ensure  that  adjustments to the reserve accounts and the balances  of
       these  accounts were appropriate or accurately reported in  conformity
       with GAAP.

     Microsoft  consented to the issuance of the Commission's  Order  without
     admitting  or denying the findings.  The Commission found that Microsoft
     violated  Sections 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Securities
     Exchange Act of 1934 and Rules 12b-20, 13a-1, and 13a-13 thereunder, and
     ordered  Microsoft to cease and desist from committing future violations
     of  these provisions.   (Rel. 34-46017; AAE Rel. 1563; File No. 3-10789;
     Press Rel. 2002-80)


INVESTMENT COMPANY ACT RELEASES
     

METROPOLITAN SERIES FUND, INC., ET AL.

     A  notice  has been issued giving interested persons until  June  24  to
     request  a hearing on an application filed by Metropolitan Series  Fund,
     Inc.  (Metropolitan  Series) and MetLife Advisers,  LLC  (together,  the
     Applicants).  The Applicants seek an order pursuant to Section  6(c)  of
     the  Investment  Company  Act granting exemptions  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  life  insurance  company  separate
     accounts supporting variable life insurance contracts to hold shares  of
     the  Metropolitan Series or certain other investment companies (each,  a
     Fund)  when the following other types of investors also hold  shares  of
     the  Fund: (1) a VLI account of a life insurance company that is not  an
     affiliated person of the insurance company depositor of any VLI account,
     (2) a Fund's investment adviser (representing seed money investments  in
     the  Fund),  (3)  a  life insurance company separate account  supporting
     variable annuity contracts, and/or (4) a qualified pension or retirement
     plan.  (Rel. IC-25597 - May 30)
     
AMERICAN SKANDIA LIFE ASSURANCE CORPORATION, ET AL.
                                      
     A  notice  has been issued giving interested persons until  June  24  to
     request  a  hearing  on  an application filed by American  Skandia  Life
     Assurance   Corporation  (ASLAC),  et  al.  (collectively,  Applicants).
     Applicants seek an order pursuant to Section 6(c) the Investment Company
     Act  to amend a prior order under Section 6(c) of the Act, to the extent
     necessary  to  permit under specified circumstances,  the  recapture  of
     certain  additional credits offered on a promotional basis  (Promotional
     Credits)  applied to payments made under: (i) certain deferred  variable
     annuity  contracts  and certificates that ASLAC will  offer  (Contracts)
     funded  by  the separate accounts named among the Applicants (Accounts),
     and  (ii)  contracts that ASLAC may offer in the future  funded  by  the
     Accounts  or  any other separate account established in  the  future  by
     ASLAC  to  support  certain  deferred  variable  annuity  contracts  and
     certificates  issued  by  ASLAC (Future Account),  which  contracts  are
     substantially similar in all material respects to the Contracts  (Future
     Contracts).   Any  future  Promotional  Credits  will  be  substantially
     similar  in  all material respects to the Promotional Credits  described
     herein.   Applicants 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, ASLAC
     whether  existing or created in the future, that serves as a distributor
     or  principal underwriter for the Contracts or Future Contracts  offered
     through the Accounts or any Future Account.  (Rel. IC-25598 - May 30)

NOTICES OF DEREGISTRATIONS UNDER THE INVESTMENT COMPANY ACT

     For  the  month of May, 2002, a notice has been issued giving interested
     persons  until  June  25,  2002, to request a  hearing  on  any  of  the
     following applications for an order under Section 8(f) of the Investment
     Company  Act declaring that the applicant has ceased to be an investment
     company:

     The Fulcrum Trust [File No. 811-8278]
     Belstar Trust [File No. 811-21045]
     Dreyfus Strategic Governments Income, Inc. [File No. 811-5552]
     Dreyfus U.S. Treasury Short Term Fund [File No. 811-5077]
     Daily Income Fund, Inc. [File No. 811-2477]
     Daily Dollar Reserves, Inc. [File No. 811-3555]
     Tax-Free Instruments Trust [File No. 811-3337]
     Back Bay Funds, Inc. [File No. 811-8339]
     Merrill Lynch Asset Income Fund, Inc. [File No. 811-7181]
     Merrill Lynch Asset Growth Fund, Inc. [File No. 811-7183]
     Olde Custodian Fund [File No. 811-5256]
     Global Utility Fund, Inc. [File No. 811-5695]
     Program for the Accumulation of Shares of Technology Fund  [File No. 811-1146]
     Battery Park Funds, Inc. [File No. 811-7675]
     (Rel. IC-25599 - May 31)


SELF-REGULATORY ORGANIZATIONS


ACCELERATED APPROVAL OF PROPOSED RULE CHANGES

     The  Commission granted accelerated approval to a proposed  rule  change
     (SR-NYSE-2002-20) filed by the New York Stock Exchange relating  to  the
     initial   listing  fees  for  an  additional  class  of  common   stock.
     Publication  of the proposal is expected in the Federal Register  during
     the week of June 3.  (Rel. 34-45995)

     The  Commission granted accelerated approval to a proposed  rule  change
     submitted  by  the  Philadelphia  Stock Exchange  (SR-Phlx-2002-24)  and
     Amendment   No.   1   thereto  relating  to  its  Emergency   Committee.
     Publication  of the proposal is expected in the Federal Register  during
     the week of June 3.   (Rel. 34-46008)

IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGE

     A  proposed  rule  change  and Amendment No.  1  thereto  filed  by  the
     Philadelphia  Stock  Exchange  relating to  security  required  for  and
     termination  of  equity  trading permits  (SR-Phlx-2002-13)  has  become
     immediately  effective  under  Section  19(b)(3)(A)  of  the  Securities
     Exchange  Act of 1934.  Publication of the proposal is expected  in  the
     Federal Register during the week of June 3.  (Rel. 34-45996)

APPROVAL OF PROPOSED RULE CHANGE

     The  Commission approved a proposed rule change and Amendment Nos. 1 and
     2  thereto  submitted by the National Association of Securities  Dealers
     relating  to display requirements when using reserve size in the  Nasdaq
     National Market Execution System (SR-NASD-2001-66).  Publication of  the
     proposal is expected in the Federal Register during the week of June  3.
     (Rel. 34-45998)
     
DELISTINGS GRANTED

     An  order has been issued granting the application of the American Stock
     Exchange  to strike from listing and registration the Common  Stock,  no
     par  value, of The Plastic Surgery Company, effective at the opening  of
     business on June 3, 2002.  (Rel. 34-46010)
     
     An  order  has  been issued granting the application of the Philadelphia
     Stock Exchange to strike from listing and registration the Common Stock,
     $1.00  par value, of Armstrong Holdings, Inc., effective at the  opening
     of business on June 3, 2002.  (Rel. 34-46011)
     
     An  order  has  been issued granting the application of the Philadelphia
     Stock  Exchange  to  strike  from listing  and  registration  the  4.75%
     Preferred Stock, of Kentucky Utilities Company, effective at the opening
     of business on June 3, 2002.  (Rel. 34-46012)
     

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     VALUECLICK INC/CA, 4360 PARK TERRACE DR, SUITE 100, WESTLAKE VILLAGE,
             CA, 91361, 8056846060 - 0 ($5,751,133.16) Equity, (File 333-89432 -
             May. 31) (BR. 02)
     
     S-8     TASER INTERNATIONAL INC, 7860 EAST MCLAIN DR., SUITE 2, SCOTTSDALE, AZ,
             85260, 4809052000 - 690,011 ($11,252,707.10) Equity, (File 333-89434 -
             May. 31) (BR. 06)
     
     S-3     CHELL GROUP CORP, 14 METEOR DR, BLDG 18, ETOBICOKE ONTARIO, A6,
             M9W 1A4, 4166756666 - 12,307,398 ($16,738,061.00) Equity,
             (File 333-89436 - May. 31) (BR. 37)
     
     S-8     EVOLVING SYSTEMS INC, 9777 MT PYRAMID COURT, ENGLEWOOD, CO, 80112,
             3038021000 - 300,000 ($159,000.00) Equity, (File 333-89438 - May. 31)
             (BR. 03)
     
     S-4     ICON HEALTH & FITNESS INC, 1500 SOUTH 1000 WEST, LOGAN, UT, 84321,
             4357507737 - 0 ($155,000,000.00) Non-Convertible Debt,
             (File 333-89440 - May. 31) (BR. 05)
     
     S-4     CITIGROUP INC, 399 PARK AVENUE, NEW YORK, NY, 10043, 2125591000 -
             76,821,142 ($3,417,490,714.00) Equity, (File 333-89442 - May. 31)
             (BR. 07)
     
     S-3     WEIGHT WATCHERS INTERNATIONAL INC, 175 CROSSWAYS PARK WEST, WOODBURY,
             NY, 11797, 5163901400 - 0 ($852,293,750.00) Equity, (File 333-89444 -
             May. 31) (BR. 02)
     
     S-8     RURAL CELLULAR CORP, 3905 DAKOTA ST SW, P O BOX 2000, ALEXANDRIA, MN,
             56308, 3207622000 - 0 ($509,200.00) Equity, (File 333-89448 - May. 31)
             (BR. 37)
     
     S-8     FLUSHING FINANCIAL CORP, 144-51 NORTHERN BLVD, FLUSHING, NY, 11354,
             7189615400 - 675,000 ($13,014,000.00) Equity, (File 333-89450 -
             May. 31) (BR. 07)
     
     S-3     CAPITAL ONE AUTO RECEIVABLES LLC, 2980 FAIRVIEW PARK DRIVE,
             FALLS CHURCH, VA, 22042, 3127820600 -
             0 ($1,000,000.00) Asset-Backed Securities, (File 333-89452 - May. 31)
             (BR. 07)
     
     S-2     DOMINION HOMES INC, 5501 FRANTZ RD, DUBLIN, OH, 43017-0766,
             6147616000 - 0 ($42,403,375.00) Equity, (File 333-89454 - May. 31)
             (BR. 06)
     
     S-8     GLOBAL INDUSTRIAL SERVICES INC, 200-1311 HOWE ST, VANCOUVER BC CANADA,
             V6Z 2P3, 5098918373 - 2,000,000 ($340,000.00) Equity, (File 333-89456 -
             May. 31) (BR. 09)
     
     S-8     MATTEL INC /DE/, 333 CONTINENTAL BLVD, EL SEGUNDO, CA, 90245,
             3102522000 - 0 ($100,000,010.00) Other, (File 333-89458 - May. 31)
             (BR. 05)
     
     S-8     FIRST NATIONAL BANKSHARES CORP, ONE CEDAR ST, P O BOX 457, RONCEVERTE,
             WV, 24970, 3046474500 - 50,000 ($875,000.00) Equity, (File 333-89460 -
             May. 31) (BR. 07)
     
     S-8     BOWATER INC, 55 EAST CAMPERDOWN WAY, P O BOX 1028, GREENVILLE, SC,
             29601, 8642717733 - 0 ($48.09) Equity, (File 333-89462 - May. 31)
             (BR. 04)
     
     S-8     NET PERCEPTIONS INC, 7700 FRANCE AVE SOUTH, EDINA, MN, 55435,
             6129031270 - 0 ($1,971,163.60) Equity, (File 333-89464 - May. 31)
             (BR. 03)
     
     S-8     ALCATEL, 54 RUE LA BOETIE, 2288 BH, PARIS FRANCE, I0, 75008,
             3314076101 - 0 ($1,520,676.00) Equity, (File 333-89466 - May. 31)
             (BR. 37)
     
     SB-2    TORBAY HOLDINGS INC, MAISON SOUMAREZ, RT DE COBO, CASTEL, GUERNSEY  UK,
             CASTEL GUERNSEY, GY5 7RZ, 01144148146044 -
             28,000,000 ($2,800,000.00) Equity, (File 333-89470 - May. 31) (BR. 09)
     
     S-8     INFONOW CORP /, 1875 LAWRENCE STREET, SUITE 1100, DENVER, CO, 80202,
             3033684646 - 700,000 ($1,099,000.00) Equity, (File 333-89472 - May. 31)
             (BR. 03)
     
     S-1     COLLEGIS INC, 2300 MAITLAND CTR PARKWAY, STE 340, MAITLAND, FL, 32751,
             4076601199 - 0 ($75,000,000.00) Equity, (File 333-89474 - May. 31)
             (BR. 03)
     
     S-8     NEORX CORP, 410 W HARRISON ST, SEATTLE, WA, 98119, 206-286-25 -
             0 ($7,906,500.00) Equity, (File 333-89476 - May. 31) (BR. 01)
     
     S-3     ALTAIR INTERNATIONAL INC, 1725 SHERIDAN AVE, SUITE 140, CODY, WY,
             82414, 3075878245 - 1,847,500 ($1,274,775.00) Equity, (File 333-89478 -
             May. 31) (BR. 04)
     
     S-3     AVIALL INC, 2055 DIPLOMAT DR, DALLAS, TX, 75234-8989, 2149565000 -
             0 ($15,925,000.00) Equity, (File 333-89484 - May. 31) (BR. 05)
     
     S-8     QUESTAR CORP, 180 EAST 100 SOUTH ST, PO BOX 45433, SALT LAKE CITY, UT,
             84145, 8015345000 - 0 ($56,530,000.00) Equity, (File 333-89486 -
             May. 31) (BR. 02)
     
     S-8     AMERICAN WAGERING INC, 675 GRIER DR, LAS VEGAS, NV, 89119, 7027350101 -
             1,150,000 ($713,000.00) Equity, (File 333-89494 - May. 31) (BR. 05)
     
     S-8     SPEEDWAY MOTORSPORTS INC, US HIGHWAY 29 NORTH, PO BOX 600, CONCORD, NC,
             28026, 7044553239 - 0 ($28,840,000.00) Equity, (File 333-89496 -
             May. 31) (BR. 05)
     
     S-4     PRIVATE CAPITAL INVESTORS INC, 511 NE 94TH STREET, MIAMI SHORES, FL,
             33138, 3051583738 - 0 ($1,968,465.00) Equity, (File 333-89514 -
             May. 31) (BR. 09)
     
     S-3     XICOR INC, 1511 BUCKEYE DR, MILPITAS, CA, 95035, 4084328888 -
             0 ($8,127,383.00) Equity, (File 333-89516 - May. 31) (BR. 36)
     
     S-8     SONOSITE INC, 21919 30TH DRIVE S E, 22100 BOTHEL EVERETT HGWY, BOTHELL,
             WA, 98021-3904, 4259511200 - 0 ($8,069,297.00) Equity,
             (File 333-89518 - May. 31) (BR. 36)
     
     S-8     FINISAR CORP, 1308 MOFFETT PARK DR, SUNNYVALE, CA, 94089, 4085481000 -
             0 ($31,052,483.46) Equity, (File 333-89520 - May. 31) (BR. 36)
     
     S-3     ULTRA PETROLEUM CORP, 16801 GREENSPOINT PARK DR, SUITE 370, HOUSTON,
             TX, 77060, 2818760120 - 0 ($150,000,000.00) Other, (File 333-89522 -
             May. 31) (BR. 04)
     
     S-3     VISIONICS CORP, 5600 ROWLAND RD, MINNETONKA, MN, 55343, 6129320888 -
             75,000 ($756,750.00) Equity, (File 333-89524 - May. 31) (BR. 03)
     
     F-9     METHANEX CORP, 1800 WATERFRONT CENTER, 200 BURRARD STREET,
             VANCOUVER BC CANADA, A1, 00000, 6046847500 -
             200,000,000 ($200,000,000.00) Non-Convertible Debt, (File 333-89526 -
             May. 31) (BR. 02)
     
     S-3     LENDINGTREE INC, 6701 CARMEL RD, STE 205, CHARLOTTE, NC, 28226,
             0 ($6,880,000.00) Equity, (File 333-89528 - May. 31) (BR. 08)
     
     S-1     PRUCO LIFE INSURANCE CO, 213 WASHINGTON ST, 111 DURHAM AVENUE, NEWARK,
             NJ, 07102, 2018026000 - 0 ($500,000,000.00) Other, (File 333-89530 -
             May. 31) (BR. 20)
     
     S-8     DELUXE CORP, 3680 VICTORIA STREET NORTH, SHOREVIEW, MN, 55126,
             6514837111 - 5,500,000 ($249,590,000.00) Equity, (File 333-89532 -
             May. 31) (BR. 05)
     
     S-8     INFORMATION ARCHITECTS CORP, 4064 COLONY RD, SUITE 100, CHARLOTTE, NC,
             28211, 7043652324 - 0 ($124,800.00) Equity, (File 333-89536 - May. 31)
             (BR. 03)
     
     S-8     INFORMATION ARCHITECTS CORP, 4064 COLONY RD, SUITE 100, CHARLOTTE, NC,
             28211, 7043652324 - 0 ($2,652,000.00) Equity, (File 333-89538 -
             May. 31) (BR. 03)
     
     S-1     RAE SYSTEMS INC, 1339 MOFFETT PARK DRIVE, SUNNYVALE, CA, 95112,
             408-752-0723 - 0 ($38,831,629.78) Equity, (File 333-89540 - May. 31)
             (BR. 06)
     
     S-8     SCHUFF INTERNATIONAL INC, 1841 WEST BUCHANAN ST, PHOENIX, AZ, 85007,
             6022527787 - 150,000 ($408,000.00) Equity, (File 333-89542 - May. 31)
             (BR. 06)
     
     S-1     SUMMUS INC USA, 434 FAYETTEVILLE STREET, TWO HANOVER SQUARE SUITE 2120,
             RALEIGH, NC, 27601, 9198075693 - 25,956,258 ($62,873,653.00) Equity,
             (File 333-89546 - May. 31) (BR. 08)
     
     S-3     SENESCO TECHNOLOGIES INC, 34 CHAMBERS STREET, PO BOX 3303, PRINCETON,
             NJ, 08542, 6092520880 - 12,304,795 ($30,515,892.00) Equity,
             (File 333-89548 - May. 31) (BR. 01)
     
     S-3     ACTIVISION INC /NY, 3100 OCEAN PARK BLVD, STE 1000, SANTA MONICA, CA,
             90405, 3102552000 - 492,636 ($15,764,352.00) Unallocated (Universal) 
             Shelf, (File 333-89550 - May. 31) (BR. 03)
     
     S-1     ENBRIDGE ENERGY MANAGEMENT L L C, 1100 LOUISIANA ST., SUITE 3300,
             HOUSTON, TX, 77002, 0 ($523,250,000.00) Other, (File 333-89552 -
             May. 31) (BR. 04)
     
     S-1     SYMBION INC/TN, 3401 WEST END AVE SUITE 760, NASHVILLE, TN, 37203,
             6154601680 - 0 ($115,000,000.00) Equity, (File 333-89554 - May. 31)
             (BR. )
     
     S-3     GS MORTGAGE SECURITIES CORP, 85 BROAD STREET, NEW YORK, NY, 10004,
             1 ($1,000,000.00) Non-Convertible Debt, (File 333-89556 - May. 31)
             (BR. 05)
     
     S-8     KERR MCGEE CORP /DE, KEN MCGEE CENTER, OKLAHOMA CITY, OK, 73102,
             4052701313 - 7,000,000 ($400,960,000.00) Equity, (File 333-89558 -
             May. 31) (BR. 04)
     
     S-3     CYBER CARE INC, 2500 QUANTUM LAKE DRIVE, SUITE 1000, BOYNTON BEACH, FL,
             33426, 5677425000 - 0 ($507,999.00) Equity, (File 333-89560 - May. 31)
             (BR. 01)
     
     S-8     PHARMANETICS INC, 5301 DEPARTURE DRIVE, RALEIGH, NC, 27616,
             9199549871 - 0 ($3,079,125.00) Equity, (File 333-89562 - May. 31)
             (BR. 36)
     
     S-3     ALEXANDRIA REAL ESTATE EQUITIES INC, 135 NORTH LOS ROBLES AVE,
             SUITE 250, PASADENA, CA, 91101, 6265780777 -
             0 ($250,000,000.00) Equity, (File 333-89564 - May. 31) (BR. 08)
     
     S-3     INTRAWARE INC, 25 ORINDA WAY, ORINDA, CA, 94563, 9254468729 -
             0 ($8,893,500.00) Equity, (File 333-89566 - May. 31) (BR. 08)
     
     S-8     XL CAPITAL LTD, XL HOUSE, ONE BERMUDIANA ROAD, HAMILTON HM11 BERMUD,
             D2, 4412928515 - 9,225,000 ($814,936,500.00) Equity, (File 333-89568 -
             May. 31) (BR. 01)
     
     S-8     COMPUTER ACCESS TECHNOLOGY CORP, 2403 WALSH AVENUE, SANTA CLARA, CA,
             95051, 4087276600 - 3,366,332 ($11,782,162.00) Equity,
             (File 333-89570 - May. 31) (BR. 36)
     
     S-4     ABINGTON BANCORP INC, 536 WASHINGTON STREET, ABINGTON, MA, 02351,
             (781)-982- - 0 ($9,886,997.00) Equity, (File 333-89572 - May. 31)
             (BR. 07)
     
     S-8     OFFICEMAX INC /OH/, 3605 WARRENSVILLE CENTER RD, SHAKER HEIGHTS, OH,
             44122, 2169216900 - 0 ($4,341,639.00) Equity, (File 333-89574 -
             May. 31) (BR. 02)
     
     S-8     ENPRO INDUSTRIES INC, FOUR COLISEUM CENTRE, 2730 TYVOLA ROAD,
             CHARLOTTE, NC, 28217, 7044235522 - 0 ($841,000.00) Equity,
             (File 333-89576 - May. 31) (BR. 05)
     
     S-8     FONAR CORP, 110 MARCUS DR, MELVILLE, NY, 11747, 5166942929 -
             2,000,000 ($2,740,000.00) Equity, (File 333-89578 - May. 31)(BR. 01)
     
     S-8     ENPRO INDUSTRIES INC, FOUR COLISEUM CENTRE, 2730 TYVOLA ROAD,
             CHARLOTTE, NC, 28217, 7044235522 - 0 ($25,230,000.00) Equity,
             (File 333-89580 - May. 31) (BR. 05)
     
     S-8     GALYANS TRADING CO INC, 2437 EAST MAIN STREET, PLAINFIELS, IN, 46168,
             3175320200 - 511,181 ($10,223,620.00) Equity, (File 333-89582 -
             May. 31) (BR. 02)
     
     S-8     GALYANS TRADING CO INC, 2437 EAST MAIN STREET, PLAINFIELS, IN, 46168,
             3175320200 - 1,500,000 ($30,000,000.00) Equity, (File 333-89584  -
             May. 31) (BR. 02)
     
     S-3     BANK OF NEW YORK CO INC, ONE WALL ST 10TH FL, NEW YORK, NY, 10286,
             212-495-1784 - 2,390,000,000 ($2,300,000,000.00) Other,
             (File 333-89586 - May. 31) (BR. 07)
     
     S-3     ENBRIDGE ENERGY PARTNERS LP, 21 W SUPERIOR ST STE 400,
             LAKE SUPERIOR PLACE, DULUTH, MN, 55802-2067, 2187250100 -
             0 ($523,250,000.00) Other, (File 333-89588 - May. 31) (BR. 04)
     
     S-8     ASYST TECHNOLOGIES INC /CA/, 48761 KATO ROAD, FREMONT, CA, 94538,
             5106615000 - 0 ($30,921,476.99) Equity, (File 333-89590 - May. 31)
             (BR. 36)
     
     S-8     NEXT GENERATION MEDIA CORP, 8380 ALBAN RD, SPRINGFIELD, VA, 22150,
             7035169888 - 0 ($550,000.00) Debt Convertible into Equity,
             (File 333-89592 - May. 31) (BR. 03)
     
     S-8     AMLI RESIDENTIAL PROPERTIES TRUST, 125 S WACKER DR, STE 3100, CHICAGO,
             IL, 60606, 3124431477 - 260,000 ($6,441,500.00) Equity,
             (File 333-89594 - May. 31) (BR. 08)
     
     S-3     TELIK INC, 750 GATEWAY BOULEVARD, SOUTH SAN FRANCISCO, CA, 94080,
             6502449303 - 0 ($100,000,000.00) Unallocated (Universal) Shelf,
             (File 333-89596 - May. 31) (BR. 01)
     
     S-8     AMLI RESIDENTIAL PROPERTIES TRUST, 125 S WACKER DR, STE 3100, CHICAGO,
             IL, 60606, 3124431477 - 30,000 ($743,250.00) Equity, (File 333-89598 -
             May. 31) (BR. 08)
     
     SB-2    WEBB INTERACTIVE SERVICES INC, 1899 WYNKOOP SUITE 600, DENVER, CO,
             80202, 3032969200 - 19,143,445 ($11,103,198.00) Equity,
             (File 333-89600 - May. 31) (BR. 03)
     
     S-4     HUNTSMAN INTERNATIONAL LLC, 500 HUNTSMAN WAY, SALT LAKE CITY, UT,
             84108, 8015845700 - 0 ($300,000,000.00) Debt Convertible into Equity,
             (File 333-89602 - May. 31) (BR. 02)
     
     S-3     PRIDE INTERNATIONAL INC, 5847 SAN FELIPE ST ST 3300, HOUSTON, TX,
             77057, 7137891400 - 0 ($300,000,000.00) Debt Convertible into Equity,
             (File 333-89604 - May. 31) (BR. 04)
     
     S-3     WINTRUST FINANCIAL CORP, 727 N BANK LANE, LAKE FOREST, IL, 60045,
             8476154096 - 1,150,000 ($31,073,000.00) Equity, (File 333-89606 -
             May. 31) (BR. 07)
     
     S-3     ENTRADA NETWORKS INC, 10070 MESA RIM ROAD, SAN DIEGO, CA, 92121,
             9495882070 - 3,846,154 ($1,346,154.00) Equity, (File 333-89608 -
             May. 31) (BR. 03)
     
     S-3     VANS INC, 15700 SHOEMAKER AVENUE, SANTA FE SPRINGS, CA, 90670-5515,
             5625658267 - 1,000,000 ($9,917,000.00) Equity, (File 333-89612 -
             May. 31) (BR. 06)
     
     S-3     VISHAY INTERTECHNOLOGY INC, 63 LINCOLN HWY, MALVERN, PA, 19355,
             6106441300 - 6,191,166 ($152,797,977.00) Equity, (File 333-89614  -
             May. 31) (BR. 36)
     
     S-3     WEBMD CORP /NEW/, RIVER DRIVE CENTER 2, 669 RIVER DR, ELMWOOD PARK, NJ,
             07407, 4088765000 - 300,000,000 ($300,000,000.00) Debt Convertible into Equity,
             (File 333-89616 - May. 31) (BR. 03)
     
     F-3     ENBRIDGE INC, 3000 425 - 1ST STREET SW, CALGARY ALBERTA CANA, A0,
             T2P 3L8, 4032313900 - 0 ($523,250,000.00) Other, (File 333-89618 -
             May. 31) (BR. 04)
     
     S-8     AMLI RESIDENTIAL PROPERTIES TRUST, 125 S WACKER DR, STE 3100, CHICAGO,
             IL, 60606, 3124431477 - 2,450,000 ($57,019,250.36) Equity,
             (File 333-89622 - May. 31) (BR. 08)
     
     S-8     FIRST HORIZON PHARMACEUTICAL CORP, 660 HEMBREE PARKWAY, SUITE 106,
             ROSWELL, GA, 30076, 0 ($58,375,000.00) Equity, (File 333-89624 -
             May. 31) (BR. 01)


RECENT 8K FILINGS



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


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

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





                                       STATE     8K ITEM NO.
NAME OF ISSUER                         CODE   1 2 3 4 5 6 7 8 9     DATE     COMMENT
------------------------------------------------------------------------------------
AAMES CAPITAL CORP AAMES MORTGAGE TRU   CA            X           05/28/02

ACCEPTANCE INSURANCE COMPANIES INC      DE            X           05/21/02

ACKERLEY GROUP INC                      DE            X   X       05/31/02

ADVANCED AERODYNAMICS & STRUCTURES IN   DE            X   X       05/16/02

ALEXION PHARMACEUTICALS INC             DE          X     X       05/31/02

ALLOY  INC                              DE          X     X       05/31/02

ALMOST FAMILY INC                       DE          X             12/31/01

AMERICAN AIRLINES INC                   DE                    X   05/31/02

AMERICAN UNITED GLOBAL INC              DE    X                   05/17/02

AMERICREDIT FINANCIAL SERVICES INC      DE            X   X       05/29/02

AMERIQUEST MORTGAGE SECURITIES INC AS   DE            X           05/28/02

AMF BOWLING WORLDWIDE INC               DE            X   X       05/31/02

AMR CORP                                DE                    X   05/31/02

ANGELICA CORP /NEW/                     MO      X         X       05/17/02

AQUAPRO CORP                            TN          X             05/30/02

ASBURY AUTOMOTIVE GROUP INC             DE            X   X       05/31/02

ASPEN TECHNOLOGY INC /DE/               DE            X   X       05/31/02

ATLAS AIR INC                           DE            X   X       05/29/02

AVALONBAY COMMUNITIES INC               MD          X     X       05/29/02

AVENUE A INC                            WA            X           05/10/02

AVI BIOPHARMA INC                       OR          X X   X       05/15/02   AMEND

AXT INC                                 DE            X   X       05/31/02

BA MASTER CREDIT CARD TRUST /                             X       05/15/02

BANC OF AMERICA COMMERCIAL MORT PASS    DE            X   X       05/31/02

BAY VIEW CAPITAL CORP                   DE          X     X       05/23/02

BENCHMARK TECHNOLOGY CORP               TX            X X         05/28/02

BIG BUCK BREWERY & STEAKHOUSE INC       MI            X   X       05/29/02

BINGHAM FINANCIAL SERVICES CORP         MI            X   X       05/22/02

BIRMINGHAM STEEL CORP                   DE            X           05/31/02

BLACK HILLS CORP /SD/                   SD          X             05/24/02

BLACK HILLS CORP /SD/                   SD          X             05/24/02

BLACK HILLS CORP /SD/                   SD          X             05/24/02

BLACK HILLS POWER INC                   SD          X             05/24/02

BROADWING INC                           OH            X           05/31/02

BSQUARE CORP /WA                        WA          X     X       05/23/02   AMEND

CAPITAL CITY BANK GROUP INC             FL          X             05/29/02

CARDINAL BANKSHARES CORP                VA            X           05/31/02

CENDANT CORP                            DE            X   X       05/28/02

CFS BANCSHARES INC                      DE            X   X       05/30/02

CHART HOUSE ENTERPRISES INC             DE    X           X       05/28/02

CHASE MANHATTAN AUTO OWNER TRUST 2002   DE            X   X       04/30/02

CIT EQUIPMENT COLLATERAL 2002-VT1       DE      X         X       05/16/02

CLAYTON HOMES INC                       DE            X   X       05/28/02

CNH CAPITAL RECEIVABLES INC             DE            X   X       05/15/02

CNH RECEIVABLES INC                     DE            X   X       05/15/02

CNL RETIREMENT PROPERTIES INC           MD      X         X       05/17/02

CONCIERGE TECHNOLOGIES INC              CA    X                   03/20/02

CONSOLIDATED GRAPHICS INC /TX/          TX            X   X       05/31/02

COSTCO WHOLESALE CORP /NEW              WA                X       05/13/02   AMEND

CREDIT SUISSE FIRST BOSTON MORT ACCEP   DE            X   X       05/28/02

CREDIT SUISSE FIRST BOSTON MORTGAGE S   DE                X       05/31/02

CREDIT SUISSE FIRST BOSTON MORTGAGE S   DE            X   X       05/31/02

CREDIT SUISSE FIRST BOSTON MORTGAGE S   DE            X   X       05/31/02

CROWN RESOURCES CORP                    WA            X           05/30/02

CSFB MORTGAGE BACKED PASS THROUGH CER   DE            X   X       05/28/02

CWMBS INC                               DE                X       05/31/02

CWMBS INC                               DE                X       05/31/02

CYTOGEN CORP                            DE            X   X       05/29/02

DAISYTEK INTERNATIONAL CORPORATION /D   DE            X   X       05/24/02

DAVE & BUSTERS INC                      MO            X   X   X   05/30/02

DELANO TECHNOLOGY CORP                  A6            X   X       05/31/02

DELTA AIR LINES INC /DE/                DE          X     X       05/24/02

DELTAGEN INC                            DE            X   X       05/31/02

DEUTSCHE FLOORPLAN RECEIVABLES L P      DE            X   X       04/30/02

DEUTSCHE FLOORPLAN RECEIVABLES L P      DE            X   X       04/30/02

DIGENE CORP                             DE            X   X       05/31/02

DIVINE INC                              DE            X   X       05/30/02

DOLLAR TREE STORES INC                  VA            X           03/31/02

DSP GROUP INC /DE/                      DE            X   X       05/31/02

DYNCORP                                 DE          X             05/31/02

EL PASO CORP/DE                         DE            X           05/31/02

ELDER BEERMAN STORES CORP               OH            X   X       05/28/02

ENTERASYS NETWORKS INC /DE/             DE            X           05/17/02

ENTERASYS NETWORKS INC /DE/             DE            X   X       05/28/02

ESOFT INC                               DE            X   X       05/30/02

FEDEX CORP                              DE                X       05/31/02

FIRST HORIZON PHARMACEUTICAL CORP       DE          X     X       05/24/02

FIRST STATE BANCORPORATION              NM            X   X       05/22/02

G&K SERVICES INC                        MN          X     X       05/23/02

GAMESTOP CORP                           DE            X           05/23/02

GENERAL CREDIT CORP                     NY            X           05/31/02

GENLYTE GROUP INC                       DE          X     X       05/23/02

I FLOW CORP /DE/                        DE            X   X       05/29/02

I STAT CORPORATION /DE/                 DE            X   X       05/31/02

IMH ASSETS CORP                         DE            X           05/28/02

IMMUNOMEDICS INC                        DE            X           05/30/02   AMEND

IMPAC SECURED ASSETS CORP               CA            X           05/28/02

IMPAC SECURED ASSETS CORP               CA            X           05/28/02

INNKEEPERS USA TRUST/FL                 MD            X   X       05/29/02

INSCI CORP                              DE            X           05/17/02

INTELLIGENT CONTROLS INC                ME            X   X       05/28/02

INTER PARFUMS INC                       DE      X         X       05/21/02

INTERCELL INTERNATIONAL CORP            NV            X           05/30/02

INTERLEUKIN GENETICS INC                DE            X   X       05/29/02

INTERVOICE BRITE INC                    TX            X   X       05/30/02

INTRAWARE INC                           DE      X         X       05/23/02

IVAX CORP /DE                           FL          X     X       05/24/02   AMEND

J2 COMMUNICATIONS /CA/                  CA            X   X       05/17/02

JDN REALTY CORP                         MD            X   X       05/31/02

JOSHUA TREE CONSTRUCTION INC            NV      X         X       05/16/02

KIMBERLY CLARK CORP                     DE                    X   05/31/02

KNIGHT TRADING GROUP INC                DE            X   X       05/30/02

LAKES GAMING INC                        MN            X   X       05/30/02

LEHMAN ABS CORP                         DE            X   X       05/23/02

LONG BEACH SECURITIES CORP              DE            X   X       05/31/02

LOUDEYE TECHNOLOGIES INC                                  X       05/30/02   AMEND

MACE SECURITY INTERNATIONAL INC         DE            X           05/31/02

MACERICH CO                             MD                X   X   05/31/02

MENS WEARHOUSE INC                      TX            X           05/31/02

MERIX CORP                              OR            X   X       05/30/02

MERRILL LYNCH & CO INC                  DE            X   X       05/31/02

MONTGOMERY REALTY GROUP INC             NV            X           05/30/02

MORGAN GROUP INC                        IN          X     X       05/14/02   AMEND

MORTGAGE ASSET SECURITIZATION TRANSAC   DE            X   X       05/28/02

MOUNTAINBANK FINANCIAL CORP             NC      X         X       05/31/02

NATIONSBANK OF DELAWARE NA              DE            X   X       05/15/02

NATIONSCREDIT GRANTOR TRUST 1996-1      DE            X   X       05/15/02

NATIONSCREDIT GRANTOR TRUST 1997-1      DE            X   X       05/15/02

NATIONSCREDIT GRANTOR TRUST 1997-2      DE            X   X       05/15/02

NCR CORP                                MD            X   X       05/30/02

NETRO CORP                              CA          X     X       05/24/02

NEWMARK HOMES CORP                      NV            X   X       05/31/02

NEWSGURUS COM INC                       NV    X X     X   X       05/30/02

NORSTAN INC                             MN          X     X       05/29/02

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

OFFICIAL PAYMENTS CORP                  DE            X   X       05/31/02

ONLINE POWER SUPPLY INC                 NV            X           05/31/02

ONYX ACCEPTANCE OWNER TRUST 2002-A      DE            X           04/30/02

ONYX ACCEPTANCE OWNER TRUST 2002-B      DE            X           04/30/02

OPEN PLAN SYSTEMS INC                   VA        X   X   X       05/31/02

OPENWAVE SYSTEMS INC                    DE            X   X       05/28/02

PEPCO HOLDINGS INC                      DE            X   X       05/30/02

PEREGRINE SYSTEMS INC                   DE            X   X       05/28/02

PETROMINERALS CORP                      DE      X     X           05/23/02

PLAYTEX PRODUCTS INC                    DE            X   X       05/29/02

PORT FINANCIAL CORP                     MA          X     X       05/10/02   AMEND

POTOMAC ELECTRIC POWER CO               VA            X   X       05/30/02

PRIDE INTERNATIONAL INC                 DE            X   X       05/31/02

PRIVATE BUSINESS INC                    TN            X           05/31/02

PS BUSINESS PARKS INC/CA                CA            X   X       05/30/02

PUBLIC SERVICE CO OF COLORADO           CO          X     X       05/28/02

PYRAMID BREWERIES INC                   WA          X     X       05/30/02

QUALMARK CORP                           CO            X           03/27/02

QWEST COMMUNICATIONS INTERNATIONAL IN   DE          X     X       05/29/02

QWEST CORP                              CO          X     X       05/30/02

REDBACK NETWORKS INC                    DE            X   X       05/21/02

RELIANT RESOURCES INC                   DE            X           05/31/02

RESORTQUEST INTERNATIONAL INC           DE          X             05/29/02

RESOURCE ASSET MANAGEMENT CORP          NV      X         X       05/31/02   AMEND

RETRACTABLE TECHNOLOGIES INC            TX                    X   05/31/02

RIVIANA FOODS INC /DE/                  DE          X     X       05/24/02

RUDOLPH TECHNOLOGIES INC                DE          X             05/31/02

RWD TECHNOLOGIES INC                    MD          X     X       05/30/02

SEARS CREDIT ACCOUNT MASTER TRUST II    IL            X   X       05/29/02

SEARS ROEBUCK ACCEPTANCE CORP           DE            X   X       05/21/02

SECURITISATION ADVISORY SERVICES PTY                  X   X       04/30/02

SEMCO ENERGY INC                        MI          X             05/31/02

SPEIZMAN INDUSTRIES INC                 DE            X   X       05/29/02

STAMPEDE WORLDWIDE INC                  FL    X                   05/28/02

STIRLING COOKE BROWN HOLDINGS LTD                   X     X       05/23/02

STRATESEC INC                           DE          X             05/31/02

STRUCTURED ASSET SECURITIES CORP        DE            X           05/23/02

STRUCTURED OBLIGATIONS CORP             DE                X       05/15/02

SUMMIT FINANCIAL GROUP INC              WV            X   X       05/20/02

SUN HEALTHCARE GROUP INC                DE            X   X       02/28/02

SUNTERRA CORP                           MD        X       X       05/24/02

SUREWEST COMMUNICATIONS                 CA            X   X       05/31/02

SYSCO CORP                              DE            X   X       05/23/02

TDT DEVELOPMENT INC                     NV    X X     X   X       05/16/02

TECO ENERGY INC                         FL            X   X       05/30/02

TIVO INC                                DE            X   X       05/31/02

TRANSOCEAN INC                          E9                    X   05/31/02

ULTRATECH STEPPER INC                   DE                X   X   05/31/02

UNITED PAN EUROPE COMMUNICATIONS NV                   X   X       05/31/02

UNIVERSAL CORP /VA/                     VA            X   X       05/31/02

VIABLE RESOURCES INC                    NV    X X     X X X       05/30/02

VIABLE RESOURCES INC                    NV    X X     X X X       05/30/02   AMEND

VICINITY CORP                           DE            X   X       05/24/02

VION PHARMACEUTICALS INC                DE            X   X       05/30/02

VITAL LIVING INC                        AZ            X       X   05/15/02

WABASH NATIONAL CORP /DE                DE          X     X       05/30/02

WABASH NATIONAL CORP /DE                DE                X   X   05/30/02

WAYPOINT FINANCIAL CORP                 PA          X             05/31/02

WEINERS STORES INC                      DE        X       X       05/31/02

WENDYS INTERNATIONAL INC                OH            X           05/31/02

WORLD ACCESS INC /NEW/                  DE        X       X       05/31/02

ZIEGLER COMPANIES INC                   WI          X X           05/31/02

ZYMETX INC                              DE          X     X       05/10/02   AMEND