SEC NEWS DIGEST Issue 2004-150 August 5, 2004 ENFORCEMENT PROCEEDINGS GRANT THORNTON, DOEREN MAYHEW AND OTHERS SANCTIONED FOR MISCONDUCT IN CONNECTION WITH FINANCIAL AND OFFERING FRAUD BY MICHIGAN MORTGAGE BANKING COMPANY On August 5, the Commission entered an Order Making Findings and Imposing Remedial Sanctions Pursuant to Section 21C of the Securities Exchange Act of 1934 and Rule 102(e) of the Commission's Rules of Practice (Order) with respect to Grant Thornton LLP, Doeren Mayhew & Co. P.C., Peter M. Behrens, CPA, Marvin J. Morris, CPA and Benedict P. Rybicki, CPA (collectively Respondents). Simultaneously with the entry of the Order, the Commission accepted settlement offers from each of the respondents in which they consented to the entry of the Order without admitting or denying the Order's findings. Pursuant to the Order, Grant Thornton undertakes to pay $1.5 million as a penalty, require its entire professional staff to undergo fraud- detection training and provide at least $1 million to fund such training and suspend certain joint audits with other auditing firms for a period of five years. In addition, Grant Thornton is censured and required to pay disgorgement and prejudgment interest of $59,749.41. Pursuant to the Order, Doeren Mayhew, which voluntarily discontinued conducting public audits as of March 19, 2003, undertakes to not accept new public company auditing engagements for six months. In addition, if Doeren Mayhew engages in audits of public companies after the expiration of six months, Doeren Mayhew undertakes to establish and implement certain policies and procedures specifically designed to improve the quality of its public company audit practice for a period of three years. Doeren Mayhew also is censured and required to pay disgorgement and prejudgment interest of $115,126.86. Pursuant to the Order, Morris, Behrens and Rybicki are denied the privilege of appearing or practicing before the Commission for periods of five, three and one years, respectively, from the entry of the Order. The Order finds that the respondents caused and aided and abetted violations of the reporting provisions of the federal securities laws, violated or aided and abetted violations of Section 10A of the Securities Exchange Act of 1934 and engaged in improper professional conduct pursuant to Rule 102(e) of the Commission's Rules of Practice in connection with their audit of MCA Financial Corporation's financial statements for the fiscal year ended Jan. 31, 1998. At the time, MCA was a mortgage banking company based in Southfield, Michigan. Grant Thornton is a national accounting firm headquartered in Chicago, Illinois. Doeren Mayhew is an accounting firm based in Troy, Michigan. Grant Thornton and Doeren Mayhew jointly audited MCA's 1998 annual financial statements. Behrens, a 47-year-old resident of Troy, Michigan, is a partner in the Detroit office of Grant Thornton. Morris, a 60-year-old resident of Grosse Pointe Park, Michigan, and Rybicki, a 40-year-old resident of Grosse Pointe Park, Michigan, are directors of Doeren Mayhew. The Order further finds that: * MCA violated the reporting provisions of the federal securities laws by filing materially false and misleading 1998 annual financial statements with the Commission and using those financial statements in connection with a public offering of debentures. * MCA's 1998 annual financial statements were materially false and misleading because MCA utilized related party transactions to inflate and mischaracterize its income, assets and equity. * Behrens and Morris were the engagement partners for the 1998 MCA audit. Rybicki was the engagement manager for that audit. * During the audit, the respondents knew that MCA failed to disclose several million dollars of material, related party transactions in its 1998 annual financial statements. * Despite this knowledge, Grant Thornton and Doeren Mayhew jointly issued a report containing an unqualified opinion on MCA's 1998 annual financial statements and consented to the inclusion of their report in MCA's debenture offering materials. * The respondents failed to inform MCA's Board of Directors that MCA's 1998 annual financial statements did not disclose millions of dollars of material, related party transactions. * The respondents did not adequately plan the 1998 MCA audit, did not act with sufficient skepticism in conducting the audit, and did not obtain enough evidence to support their conclusions and, thus, engaged in improper professional conduct. In April 2002, the Commission filed a complaint in the U.S. District Court for the Eastern District of Michigan against seven former executives of MCA. The defendants are Patrick Quinlan, MCA's former CEO and Chairman of the Board of Directors, Lee Wells, MCA's former President and Chief Operating Officer and member of the Board of Directors, Keith Pietila, MCA's former Chief Financial Officer and Chief Operating Officer, Alexander Ajemian, MCA's former Controller and Treasurer, John O'Leary, MCA's former Senior Vice President of Corporate Finance, Cheryl Swain, MCA's former Vice President of Marketing Syndication and Kevin Lasky, MCA's former Vice President of Portfolio Management. Quinlan, Wells, Pietila, Ajemian, Swain and Lasky have pled guilty to federal criminal charges arising out of MCA's fraudulent scheme. Pietila has been sentenced to 48 months in prison and ordered to pay $256 million in restitution. Ajemian was sentenced to 37 months in prison and ordered to pay $256 million in restitution. Lasky was sentenced to 24 months in prison and ordered to pay $128 million in restitution. Quinlan, Wells and Swain have not been sentenced yet. O'Leary has been indicted on federal criminal charges, and his trial is scheduled to begin in September 2004. In addition, the Michigan Attorney General's Office has filed state felony securities fraud charges against Quinlan, Wells, Pietila and Ajemian. For more information see [SEC v. Quinlan, Wells, Pietila, Ajemian, O'Leary, Swain and Lasky, Case No. 02-60082, USDC, E.D. Mich., Judge Battani] (LR- 17484); [U.S. v. Quinlan, Wells, Pietila, Ajemian, O'Leary, Swain and Lasky, Case No. 01-80514, E.D. Mich., Judge Feikens]; (Rel. 34-49101). (Rel. 34-50148; AAE Rel. 2076; File No. 3-11377; Press Rel. 2004-106) COMMISSION INSTITUTES SETTLED ADMINISTRATIVE PROCEEDING AGAINST TERESE HERWICK On August 5, the Commission instituted a public administrative proceeding against Terese Herwick (Herwick) pursuant to Section 203(f) of the Investment Advisers Act of 1940. Herwick, age 51, is a resident of Santa Monica, California, and the owner and former President of National Financial Systems, Inc. (NFSI), an unregistered investment adviser. Simultaneous with the institution of the proceeding, Herwick submitted an Offer of Settlement in which, while neither admitting nor denying the Commission's findings, Herwick consented to the entry of an Order barring her from association with any investment adviser. The Order was based on the entry of a permanent injunction in a civil action filed against Herwick in Los Angeles, California. The Commission's complaint alleged that Herwick and NFSI violated the antifraud provisions by, among other things, misrepresenting the assets under NFSI's management and taking undisclosed management fees. (Rel. IA- 2272; File No. 3-11576) CORRECTIONS AND ADDITIONS ADDITIONAL INFORMATION The Accounting and Auditing release number was not included in a summary in the August 3rd issue of the Digest, entitled "SEC ISSUES A CEASE-AND- DESIST ORDER AGAINST HALLIBURTON COMPANY AND ITS FORMER CONTROLLER AND FILES SUIT AGAINST HALLIBURTON'S FORMER CHIEF FINANCIAL OFFICER FOR FAILING TO DISCLOSE ACCOUNTING CHANGE THAT MATERIALLY INCREASED HALLIBURTON'S REPORTED INCOME". The Accounting and Auditing release number is 2074. The Accounting and Auditing release number was not included in a summary in the August 4th issue of the Digest, entitled "BRISTOL-MYERS SQUIBB COMPANY AGREES TO PAY $150 MILLION TO SETTLE CIVIL FRAUD ACTION". The Accounting and Auditing release number is 2075. INVESTMENT COMPANY ACT RELEASES FIRST WESTERN SBLC, INC.; WESTERN FINANCIAL CAPITAL CORPORATION; PMC INVESTMENT CORPORATION A notice has been issued giving interested persons until August 27 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: First Western SBLC, Inc. [File No. 811-3782] Western Financial Capital Corporation [File No. 811-3781] PMC Investment Corporation [File No. 811-5036] (Rel. IC-26524 - August 3) SELF-REGULATORY ORGANIZATIONS IMMEDIATE EFFECTIVENESS OF PROPOSED RULE CHANGES A proposed rule change filed by the Pacific Exchange relating to PCX's Schedule of Fees and Charges has become effective under Section 19(b)(3)(A)(ii) of the Securities Exchange Act of 1934 (SR-PCX-2004-62). Publication of the proposal is expected in the Federal Register during the week of August 9. (Rel. 34-50139) A proposed rule change (SR-NASD-2004-097) filed by the National Association of Securities Dealers, through its subsidiary, the Nasdaq Stock Market, Inc. relating to multiple market participant identifiers for exchange-listed securities has become effective under Section 19(b)(3)(A) of the Securities Exchange Act of 1934. Publication of the proposal in the Federal Register is expected during the week of August 9. (Rel. 34-50140) The Options Clearing Corporation filed a proposed rule change (SR-OCC- 2004-14) relating to OCC's Rule 611, Segregation of Long Positions. Publication of the proposal is expected in the Federal Register during the week of August 9. (Rel. 34-50141) ACCELERATED APPROVAL OF PROPOSED RULE CHANGE The Commission granted accelerated approval to a proposed rule change and Amendments No. 1 and 2 thereto (SR-NYSE-2004-27) submitted by the New York Stock Exchange relating to the trading pursuant to unlisted trading privileges of iShares MSCI Index Funds and the S&P Europe 350 Index Fund. Publication of the notice is expected in the Federal Register is expected during the week of August 9. (Rel. 34-50142) 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: . In most cases, this information is also available on the Commission's website: . S-8 VERISIGN INC/CA, 487 EAST MIDDLEFIELD ROAD, ATTN: GENERAL COUNSEL, MOUNTAIN VIEW, CA, 94043, 6509617500 - 7,259,378 ($119,859,589.29) Equity, (File 333-117908 - Aug. 4) (BR. 03) S-8 SHUFFLE MASTER INC, 1106 PALMS AIRPORT DRIVE, LAS VEGAS, NV, 89119, 7028977150 - 0 ($23,872,500.00) Equity, (File 333-117909 - Aug. 4) (BR. 06) S-8 SHUFFLE MASTER INC, 1106 PALMS AIRPORT DRIVE, LAS VEGAS, NV, 89119, 7028977150 - 0 ($57,294,000.00) Equity, (File 333-117910 - Aug. 4) (BR. 06) S-1 KMG America CORP, 6306 MAPLE RIDGE, EXCELSIOR, MN, 55331, (952) 474-8674 - 0 ($253,000,000.00) Equity, (File 333-117911 - Aug. 4) (BR. 01) S-8 WASTE SERVICES, INC., 1122 INTERNATIONAL BLVD., SUITE 601, BURLINGTON, ONTARIO CANADA, A6, L7L 6Z8, 9053191237 - 0 ($88,317,971.00) Equity, (File 333-117912 - Aug. 4) (BR. 06) S-8 EBAY INC, 2145 HAMILTON AVENUE, SAN JOSE, CA, 95125, 408-376-7400 - 0 ($2,091,427,905.32) Equity, (File 333-117913 - Aug. 4) (BR. 08) S-4 EBAY INC, 2145 HAMILTON AVENUE, SAN JOSE, CA, 95125, 408-376-7400 - 0 ($781,300,000.00) Equity, (File 333-117914 - Aug. 4) (BR. 08) S-3 GUILFORD PHARMACEUTICALS INC, 6611 TRIBUTARY ST, BALTIMORE, MD, 21224, 4106316300 - 0 ($6,112,500.00) Equity, (File 333-117915 - Aug. 4) (BR. 01) S-8 NATURES SUNSHINE PRODUCTS INC, 75 E 1700 SOUTH, PROVO, UT, 84606, 8013424300 - 0 ($36,125,000.00) Equity, (File 333-117916 - Aug. 4) (BR. 01) S-3 COMPUTER NETWORK TECHNOLOGY CORP, 6000 NATHAN LANE NORTH, -, MINNEAPOLIS, MN, 55442, 763-268-6117 - 0 ($3,521,000.00) Equity, (File 333-117917 - Aug. 4) (BR. 03) S-8 GUARANTY FEDERAL BANCSHARES INC, 1341 WEST BATTLEFIELD, SPRINGFIELD, MO, 65807, 4175204333 - 280,000 ($5,496,500.00) Equity, (File 333-117918 - Aug. 4) (BR. 07) S-3 BEAZER HOMES USA INC, 5775 PEACHTREE DUNW00DY RD, STE B 200, ATLANTA, GA, 30342, 4042503420 - 0 ($180,000,000.00) Debt Convertible into Equity, (File 333-117919 - Aug. 4) (BR. 06) S-8 CAPITAL ONE FINANCIAL CORP, 1680 CAPITAL ONE DRIVE, SUITE 1400, MCLEAN, VA, 22102, 7037201000 - 0 ($546,640,000.00) Equity, (File 333-117920 - Aug. 4) (BR. 07) S-4 STERLING FINANCIAL CORP /PA/, NORTH POINTE BANKING CORP, 101 NORTH POINTE BLVD, LANCASTER, PA, 17601-4133, 7175816030 - 0 ($35,196,606.00) Equity, (File 333-117921 - Aug. 4) (BR. 07) S-8 GTC BIOTHERAPEUTICS INC, 175 CROSSING BLVD, FRAMINGHAM, MA, 01701, 508620-970 - 0 ($6,894,340.00) Equity, (File 333-117923 - Aug. 4) (BR. 01) S-8 LOJACK CORP, 200 LOWDER BROOK DRIVE, SUITE 1000, WESTWOOD, MA, 02090, 781-326-4700 - 0 ($6,918,750.00) Equity, (File 333-117924 - Aug. 4) (BR. 37) S-3 EPIX MEDICAL INC, 71 ROGERS ST, CAMBRIDGE, MA, 02142-1118, 6172506000 - 0 ($100,000,000.00) Equity, (File 333-117925 - Aug. 4) (BR. 01) S-8 HYTEK MICROSYSTEMS INC, 400 HOT SPRINGS RD, CARSON CITY, NV, 89706, 7028830820 - 296,000 ($442,320.00) Equity, (File 333-117926 - Aug. 4) (BR. 36) S-8 STILLWATER MINING CO /DE/, 536 E PIKE, 536 E PIKE, COLUMBUS, MT, 59019, 4063228700 - 5,250,000 ($75,075,000.00) Equity, (File 333-117927 - Aug. 4) (BR. 04) S-8 CSG SYSTEMS INTERNATIONAL INC, 7887 EAST BELLEVIEW AVE, SUITE 1000, ENGLEWOOD, CO, 80111, 3037962850 - 500,000 ($8,255,000.00) Equity, (File 333-117928 - Aug. 4) (BR. 03) SB-2 A21 INC, A21, INC., 7660 CENTURION PARKWAY, JACKSONVILLE, FL, 32256, 9045650066 - 52,943,129 ($13,235,783.00) Equity, (File 333-117929 - Aug. 4) (BR. 09) S-8 PG&E CORP, ONE MARKET SPEAR TOWER, SUITE 2400, SAN FRANCISCO, CA, 94105, 4152677000 - 45,000,000 ($1,281,825,000.00) Equity, (File 333-117930 - Aug. 4) (BR. 02) S-8 ACS HOLDINGS INC, 7658 MUNICIPAL DRIVE, ORLANDO, FL, 32819, 407-226-6866 - 165,000,000 ($132,000.00) Equity, (File 333-117931 - Aug. 4) (BR. 08) S-1 Google Inc., 1600 AMPHITHEATRE PARKWAY, MOUNTAIN VIEW, CA, 94043, 650 623 4000 - 28,832,916 ($27,189,860.77) Equity, (File 333-117934 - Aug. 4) (BR. 08) S-8 ALLERGAN INC, 2525 DUPONT DRIVE, IRVINE, CA, 92612, 7142464500 - 0 ($1,173,468,941.00) Equity, (File 333-117935 - Aug. 4) (BR. 01) S-8 ALLERGAN INC, 2525 DUPONT DRIVE, IRVINE, CA, 92612, 7142464500 - 0 ($18,684,340.00) Equity, (File 333-117936 - Aug. 4) (BR. 01) S-8 ALLERGAN INC, 2525 DUPONT DRIVE, IRVINE, CA, 92612, 7142464500 - 0 ($37,040,000.00) Equity, (File 333-117937 - Aug. 4) (BR. 01) S-8 NEWPORT INTERNATIONAL GROUP INC, 11863 WIMBLEDON CIRCLE, SUITE 418, WELLINGTON, FL, 33414, 5613896725 - 12,000,000 ($22,800,000.00) Equity, (File 333-117938 - Aug. 4) (BR. 08) S-8 ALLERGAN INC, 2525 DUPONT DRIVE, IRVINE, CA, 92612, 7142464500 - 0 ($65,000,000.00) Equity, (File 333-117939 - Aug. 4) (BR. 01) S-1 MATCHNET, INC., 8383 WILSHIRE BLVD., SUITE 800, BEVERLY HILLS, CA, 90211, (323) 836-3000 - 0 ($100,000,000.00) Equity, (File 333-117940 - Aug. 4) (BR. ) 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: . In most cases, this information is also available on the Commission's website: . STATE 8K ITEM NO. NAME OF ISSUER CODE 1 2 3 4 5 6 7 8 9 10 11 12 13 DATE COMMENT ------------------------------------------------------------------------------------------------ 1 800 CONTACTS INC DE X X 08/03/04 3D SYSTEMS CORP DE X 08/04/04 ABX AIR INC X X X 07/30/04 ACCELR8 TECHNOLOGY CORP CO X X 07/30/04 ACE SECURITIES CORP HOME EQUITY LOAN DE X X 07/25/04 ACE SECURITIES CORP HOME EQUITY LOAN DE X X 07/25/04 ACLARA BIOSCIENCES INC DE X X 08/04/04 ACTUANT CORP WI X X 08/04/04 ACUSPHERE INC DE X X 07/29/04 ADAM INC GA X X 08/03/04 ADOLOR CORP X X 08/04/04 ADZONE RESEARCH INC DE X X 07/28/04 AEGIS ASSET BACKED SEC TR MORT PASS T DE X X 07/25/04 AERO MARINE ENGINE INC NV X 07/30/04 AEROPOSTALE INC X 08/04/04 AIRNET COMMUNICATIONS CORP DE X 08/04/03 AIRSPAN NETWORKS INC WA X X 08/04/04 AKSYS LTD DE X 08/04/04 ALION SCIENCE & TECHNOLOGY CORP DE X X 08/03/04 ALLIED DEFENSE GROUP INC DE X X 08/04/04 ALLOS THERAPEUTICS INC DE X X 08/03/04 ALNYLAM PHARMACEUTICALS, INC. X 08/04/04 ALPHA NUTRACEUTICALS INC CA X X 05/29/04 AMEND ALPHARMA INC DE X X 08/03/04 ALTERNATIVE LOAN TRUST MORT PASS THRO DE X X 07/25/04 AMERICAN ACCESS TECHNOLOGIES INC FL X X 08/03/04 AMERICAN BILTRITE INC DE X 08/04/04 AMERICAN CAPITAL STRATEGIES LTD X X 08/03/04 AMERICAN MEDICAL SECURITY GROUP INC WI X 06/30/04 AMERICAN SPECTRUM REALTY INC MD X X 08/04/04 AMERIQUEST MORTGAGE SECURITIES INC AS DE X 07/26/04 ANCHOR GLASS CONTAINER CORP /NEW DE X X X 08/02/04 ANGELICA CORP /NEW/ MO X X 07/31/04 APARTMENT INVESTMENT & MANAGEMENT CO MD X 08/04/04 AQUA AMERICA INC PA X X 08/04/04 ARGENT SECURITIES INC ASSET-BACKED PA X 07/26/04 ASPEN TECHNOLOGY INC /DE/ DE X X 08/04/04 Asset Backed Funding Corp. ABFC Asset DE X X 07/25/04 ASSET BACKED SEC CORP FIELDSTONE MORT DE X X 07/25/04 ASSET-BACKED PASS-THROUGH CERTIFICATE DE X 07/26/04 ASSURED GUARANTY LTD X X 08/03/04 ASTA FUNDING INC DE X X 08/04/04 ASTROPOWER INC DE X 08/04/04 ATP OIL & GAS CORP TX X X 08/02/04 ATRIX LABORATORIES INC DE X 08/04/04 ATWOOD OCEANICS INC TX X 08/04/04 AVALON DIGITAL MARKETING SYSTEMS INC NV X X 04/12/04 AVATAR HOLDINGS INC DE X X 08/04/04 AXEDA SYSTEMS INC DE X 08/03/04 BANC OF AMERICA ALTERNATIVE LOAN TRU NY X X 07/25/04 BANC OF AMERICA ALTERNATIVE LOAN TRUS DE X X 07/25/04 BANC OF AMERICA ALTERNATIVE LOAN TRUS DE X X 07/25/04 BANC OF AMERICA ALTERNATIVE LOAN TRUS NY X X 07/25/04 Banc of America Alternative Loan Trus DE X X 07/25/04 Banc of America Alternative Loan Trus DE X X 07/25/04 Banc of America Alternative Loan Trus DE X X 07/25/04 BANC OF AMERICA ALTERNATIVE LOAN TRUS NY X X 07/25/04 Banc of America Funding Corp. Mortgag DE X X 07/25/04 BANC OF AMERICA MORT SEC ALTERNATIVE DE X X 07/25/04 BANC OF AMERICA MORT SEC INC ALTERNAT DE X X 07/25/04 BANC OF AMERICA MORT SEC INC ALTERNAT DE X X 07/26/04 BANC OF AMERICA MORT SEC INC ALTERNAT DE X X 07/25/04 BANC OF AMERICA MORT SEC INC ALTERNAT DE X X 07/25/04 BANC OF AMERICA MORT SEC INC MORT PAS DE X X 07/25/04 BANC OF AMERICA MORTGAG SEC INC PASS DE X X 03/30/04 BANC OF AMERICA MORTGAGE SEC INC ALTE DE X X 07/25/04 BAYVIEW FINANCIAL SECURITIES CO LLC DE X 07/26/04 BEAR STEARNS ARM TRUST 2002-7 DE X X 07/25/04 BEAR STEARNS ARM TRUST 2003-4 DE X X 07/25/04 BEAR STEARNS ARM TRUST 2003-5 DE X X 07/25/04 BEAR STEARNS ARM TRUST MORT PASS THR DE X X 07/25/04 BEAR STEARNS ARM TRUST MORT PASS THR DE X X 07/25/04 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 07/25/04 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 07/25/04 BEAR STEARNS ARM TRUST MORTGAGE PASS X X 07/25/04 BEAR STEARNS ARM TRUST MORTGAGE PASS X X 07/25/04 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 07/25/04 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 07/25/04 BEAR STEARNS ARM TRUST MORTGAGE PASS DE X X 07/25/04 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 07/25/04 BEAR STEARNS ARM TRUST MORTGAGE PASS NY X X 07/25/04 BEAR STEARNS ARM TRUST MORTGAGE PASS- NY X X 07/25/04 BEAR STEARNS ARM TRUST MORTGAGE PASS- NY X X 07/25/04 BEAR STEARNS ARM TRUST, MORTGAGE PASS DE X X 07/25/04 BELL INDUSTRIES INC /NEW/ CA X X 08/04/04 BIG 5 SPORTING GOODS CORP DE X 08/04/04 BIO IMAGING TECHNOLOGIES INC DE X X 08/04/04 BIOANALYTICAL SYSTEMS INC IN X X 07/26/04 BLACKBAUD INC X X 08/04/04 BLACKBAUD INC X X 08/04/04 BLACKBOARD INC DE X 08/04/04 BLOCKBUSTER INC DE X 07/22/04 BLUE MOON GROUP INC DE X 05/11/04 BLUEFLY INC DE X X 08/04/04 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 06/01/04 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 06/01/04 BOSTON CAPITAL TAX CREDIT FUND IV LP DE X 02/01/04 BOUNDLESS MOTOR SPORTS RACING INC CO X X 07/30/04 BPK RESOURCES INC NV X X 07/20/04 BRAUN CONSULTING INC DE X 08/04/04 BRINKS CO VA X 08/04/04 BRUSH ENGINEERED MATERIALS INC X 08/04/04 BUSINESS OBJECTS S.A. 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