GAO-06-1053R, Financial Restatement Database


On March 5, 2007, this correspondence was reissued to amend selected 
company shares outstanding. Please select this link to GAO-06-678 for 
more information. 

August 31, 2006: 

The Honorable Paul S. Sarbanes: 
Ranking Minority Member: 
Committee on Banking, Housing, and Urban Affairs: 
United States Senate: 

Subject: Financial Restatement Database: 

Dear Senator Sarbanes: 

On July 24, 2006, we issued a report to you entitled, Financial 
Restatements: Update of Public Company Trends, Market Impacts, and 
Regulatory Enforcement Activities.[Footnote 1] That report included a 
listing of 1,390 financial restatement announcements that we identified 
as having been made because of financial reporting fraud and/or 
accounting errors between July 1, 2002, and September 30, 
2005.[Footnote 2] As part of that work, you asked that we provide a 
limited update of that database for the period October 1, 2005, through 
June 30, 2006. This updated database, along with the database included 
in our July 2006 report, can be viewed at [Hyperlink, 
http://www.gao.gov/gao-06-1079sp/index.html]. This correspondence 
provides information about restatement announcements since October 
2005. We encourage researchers and the public to consider our 
objective, scope, and methodology (enc. I) and engage in their own 
analyses of the data contained in our restatements database (enc. II). 

Enclosure II provides the name of each company associated with a 
restatement announcement, the company's stock (or ticker) symbol, the 
primary listing market for the stock at the time of the announcement, 
and the date of the announcement. This correspondence does not include 
any type of economic analysis of the effect of financial restatement 
announcements on companies' stock prices. Moreover, unlike the database 
for 1,390 restatement announcements identified in our July 2006 report 
(enc. III), which includes the reasons for the restatement and the 
restatement prompter, the database for the October 2005 to June 2006 
listing does not. 

To identify restatement announcements, we used Lexis-Nexis, an online 
information service, to systematically search for restatement 
announcements using variations of "restate" and other relevant words. 
We then identified and collected information on 396 restatements 
announced by 360 public companies--310 of which were listed companies 
on the New York Stock Exchange (NYSE), Nasdaq, and American Stock 
Exchange (Amex)--from October 1, 2005, to June 30, 2006, that involved 
corrections of previously reported financial results.[Footnote 3] Our 
database generally excludes announcements involving stock splits, 
changes in accounting principles, and other announced restatements that 
were not made to correct errors in the application of accounting 
principles. 

As agreed with your office, we plan no further distribution of this 
correspondence until 30 days from its issuance unless you publicly 
release its contents sooner. At that time, we will send copies of this 
correspondence to the Chairman of the Senate Committee on Banking, 
Housing, and Urban Affairs; the Chairman and Ranking Minority Member of 
the Senate Subcommittee on Securities and Investment, Senate Committee 
on Banking, Housing, and Urban Affairs; the Chairman and Ranking 
Minority Member, Senate Committee on Homeland Security and Governmental 
Affairs; the Chairman and Ranking Minority Member of the House 
Committee on Government Reform; the Chairman and Ranking Minority 
Member, House Committee on Financial Services; and other interested 
congressional committees. We are also sending copies to the Chairman of 
the Securities and Exchange Commission and the Chairman of the Public 
Company Accounting Oversight Board. We will make copies available to 
others upon request. The report will be available at no charge on our 
Web site at[Hyperlink, http://www.gao.gov]. 

If you have any questions concerning this correspondence, please 
contact me at (202) 512-5837 or williamso@gao.gov. Contact points for 
our Office of Congressional Relations and Public Affairs may be found 
on the last page of this correspondence. Other key contributors to this 
correspondence include Dan Blair (Assistant Director); Martha Chow; 
M'Baye Diagne; Amanda Elkin; Lawrance Evans, Jr; John Fisher; Joe 
Hunter; Jeffrey Miller; John Saylor; and Richard Vagnoni. 

Sincerely yours,: 

Signed By; 

Orice M. Williams: 
Director, Financial Markets and Community Investment: 

Enclosures: 

Enclosure I: 

To determine the number of financial restatement announcements since 
October 1, 2005, we employed substantially the same methodology used in 
our prior reports, in which we analyzed the period from January 1, 
1997, through June 30, 2002, and July 1, 2002, through September 30, 
2005.[Footnote 4] We identified restatements of previously reported 
financial results announced from October 1, 2005, through June 30, 
2006, using the Lexis-Nexis online information service to search for 
press releases and other media coverage on restatements. When 
developing our search methodology for identifying restatements for our 
prior reports, we reviewed the approaches used in several academic and 
nonacademic research papers.[Footnote 5] Our search methodology was 
constructed to maximize the number of potentially relevant articles for 
our consideration (and minimize the potentially irrelevant ones) given 
the focus of our research. Using the Lexis-Nexis "Power Search" command 
and the "US Newspapers and Wires" database, we performed keyword 
searches using variations of "restate" as well as the terms "adjust," 
"amend," and "revise"--all within 50 words of "financial statement" or 
"earning."  

As was the case in our prior reports, no comprehensive, authoritative 
database of financial restatement announcements exists that is, to our 
knowledge, publicly available. While several researchers have 
constructed and maintained their own financial restatement databases, 
these lists are generally proprietary and are not publicly available. 
Moreover, these researchers may have a different focus from ours, and 
may use different methods and criteria for constructing their 
databases, as well as different sample periods, making it difficult to 
directly compare the database of restatements that we constructed with 
the databases that others have compiled. Our database, which includes 
396 restatement announcements, should be viewed as a sample of 
restatements by publicly traded companies identified using our 
particular search methodology. We reviewed the Securities and Exchange 
Commission's (SEC) Electronic Data Gathering, Analysis, and Retrieval 
system filings, and companies' Web sites to verify the accuracy of 
restatement announcement data. 

Although there are many reasons for restatements, most restatements 
involve more routine reporting issues (such as a merger or stock split) 
and are not symptomatic of financial reporting fraud and/or accounting 
errors. Consistent with our prior reports, we generally specified 
financial reporting fraud and accounting errors--previously referred to 
as accounting irregularities in the 2002 report--to include so-called 
"aggressive" accounting practices, intentional and unintentional misuse 
of facts applied to financial statements, oversight or 
misinterpretation of accounting rules, and fraud. Given the general 
change in attitude toward what issues may warrant restatements in the 
post Sarbanes-Oxley Act environment, we also included restatements that 
involved computational errors. Also, we included in our database each 
restatement that met our criteria, regardless of its impact (positive 
or negative) on the restating company's financials. 

We excluded restatement announcements that resulted from normal 
corporate activity or simple presentation issues--unless we determined 
that there was some irregularity involved. For example, we excluded 
financial statement restatements resulting from mergers and 
acquisitions, discontinued operations, stock splits, issuance of stock 
dividends, currency-related issues (for example, converting from 
Japanese yen to U.S. dollars), changes in business segment definitions, 
changes due to transfers of management, changes made for presentation 
purposes, general accounting changes under generally accepted 
accounting principles (GAAP), and litigation settlements. As a general 
rule, we also excluded restatements resulting from accounting policy 
changes.[Footnote 6] We excluded these financial statement restatements 
because they did not necessarily reveal previously undisclosed, 
economically meaningful data to market participants. 

[End of section] 

Enclosure II: Listing of Financial Restatement Announcements, October 
1, 2005, through June 30, 2006: 

Company Name: Navigant International, Inc; 
Ticker: FLYR; 
Market: OTC; 
Date: 10/7/2005. 

Company Name: YP Corporation; 
Ticker: YPNT; 
Market: OTC; 
Date: 10/7/ 2005. 

Company Name: Dana Corporation; 
Ticker: DCN; 
Market: NYSE; 
Date: 10/10/ 2005. 

Company Name: Refco Inc; 
Ticker: RFX; 
Market: NYSE; 
Date: 10/10/2005. 

Company Name: JetBlue Airways Corporation; 
Ticker: JBLU; 
Market: Nasdaq; 
Date: 10/12/2005. 

Company Name: Interpool, Inc; 
Ticker: IPX; 
Market: NYSE; 
Date: 10/14/ 2005. 

Company Name: BKF Capital Group, Inc; 
Ticker: BKF; 
Market: NYSE; 
Date: 10/17/2005. 

Company Name: Kinross Gold Corporation; 
Ticker: KGC; 
Market: NYSE; 
Date: 10/17/2005. 

Company Name: NMS Communications Corporation; 
Ticker: NMSS; 
Market: Nasdaq; 
Date: 10/17/2005. 

Company Name: Petroleum Development Corporation; 
Ticker: PETD; 
Market: Nasdaq; 
Date: 10/17/2005. 

Company Name: Computer Associates International, Inc; 
Ticker: CA; 
Market: NYSE; 
Date: 10/19/2005. 

Company Name: NYFIX, Inc; 
Ticker: NYFXE; 
Market: Nasdaq; 
Date: 10/19/ 2005. 

Company Name: The South Financial Group, Inc; 
Ticker: TSFG; 
Market: Nasdaq; 
Date: 10/19/2005. 

Company Name: Heritage Property Investment Trust, Inc; 
Ticker: HTG; 
Market: NYSE; 
Date: 10/20/2005. 

Company Name: Kinross Gold Corporation; 
Ticker: KGC; 
Market: NYSE; 
Date: 10/20/2005. 

Company Name: TransAlta Corporation; 
Ticker: TAC; 
Market: NYSE; 
Date: 10/20/2005. 

Company Name: Visteon Corporation; 
Ticker: VC; 
Market: NYSE; 
Date: 10/ 21/2005. 

Company Name: Willis Lease Finance Corporation; 
Ticker: WLFC; 
Market: Nasdaq; 
Date: 10/24/2005. 

Company Name: Kilroy Realty Corporation; 
Ticker: KRC; 
Market: NYSE; 
Date: 10/25/2005. 

Company Name: MEMC Electronic Materials, Inc; 
Ticker: WFR; 
Market: NYSE; 
Date: 10/26/2005. 

Company Name: Savient Pharmaceuticals, Inc; 
Ticker: SVNTE; 
Market: Nasdaq; 
Date: 10/26/2005. 

Company Name: American Italian Pasta Company; 
Ticker: PLB; 
Market: NYSE; 
Date: 10/27/2005. 

Company Name: Mobility Electronics, Inc; 
Ticker: MOBE; 
Market: Nasdaq; 
Date: 10/27/2005. 

Company Name: Motive, Inc; 
Ticker: MOTV; 
Market: Nasdaq; 
Date: 10/27/ 2005. 

Company Name: Nanometrics Incorporated; 
Ticker: NANO; 
Market: Nasdaq; 
Date: 10/27/2005. 

Company Name: The Reynolds and Reynolds Company; 
Ticker: REY; 
Market: NYSE; 
Date: 10/27/2005. 

Company Name: CGI Holding Corporation; 
Ticker: THK; 
Market: Amex; 
Date: 10/28/2005. 

Company Name: Commerce Energy Group, Inc; 
Ticker: EGR; 
Market: Amex; 
Date: 10/28/2005. 

Company Name: ECC Capital Corporation; 
Ticker: ECR; 
Market: NYSE; 
Date: 10/28/2005. 

Company Name: Infinium Labs, Inc; 
Ticker: IFLB; 
Market: OTC; 
Date: 10/ 28/2005. 

Company Name: Metal Management, Inc; 
Ticker: MTLM; 
Market: Nasdaq; 
Date: 10/28/2005. 

Company Name: AXM Pharma, Inc; 
Ticker: AXJ; 
Market: Amex; 
Date: 10/31/ 2005. 

Company Name: Carmike Cinemas, Inc; 
Ticker: CKEC; 
Market: Nasdaq; 
Date: 11/2/2005. 

Company Name: Interlink Electronics, Inc; 
Ticker: LINK; 
Market: Nasdaq; 
Date: 11/2/2005. 

Company Name: The Shaw Group Inc; 
Ticker: SGR; 
Market: NYSE; 
Date: 11/ 2/2005. 

Company Name: Tri-S Security Corporation; 
Ticker: TRIS; 
Market: Nasdaq; 
Date: 11/2/2005. 

Company Name: Valley Financial Corporation; 
Ticker: VYFC; 
Market: OTC; 
Date: 11/2/2005. 

Company Name: Alliance Gaming Corporation; 
Ticker: AGI; 
Market: NYSE; 
Date: 11/3/2005. 

Company Name: SFBC International, Inc; 
Ticker: SFCC; 
Market: Nasdaq; 
Date: 11/3/2005. 

Company Name: Converium Holding AG; 
Ticker: CHR; 
Market: NYSE; 
Date: 11/4/2005. 

Company Name: Irwin Financial Corporation; 
Ticker: IFC; 
Market: NYSE; 
Date: 11/4/2005. 

Company Name: Navigant International, Inc; 
Ticker: FLYR; 
Market: OTC; 
Date: 11/4/2005. 

Company Name: BUCA, Inc; 
Ticker: BUCA; 
Market: Nasdaq; 
Date: 11/7/ 2005. 

Company Name: Novelis Inc; 
Ticker: NVL; 
Market: NYSE; 
Date: 11/7/2005. 

Company Name: Advanced Marketing Services, Inc; 
Ticker: MKTS; 
Market: OTC; 
Date: 11/8/2005. 

Company Name: Cumulus Media Inc; 
Ticker: CMLS; 
Market: Nasdaq; 
Date: 11/8/2005. 

Company Name: First Business Financial Services, Inc; 
Ticker: FBIZ; 
Market: Nasdaq; 
Date: 11/8/2005. 

Company Name: International Paper Company; 
Ticker: IP; 
Market: NYSE; 
Date: 11/8/2005. 

Company Name: MBIA, Inc; 
Ticker: MBI; 
Market: NYSE; 
Date: 11/8/2005. 

Company Name: Stone Energy Corporation; 
Ticker: SGY; 
Market: NYSE; 
Date: 11/8/2005. 

Company Name: The Empire District Electric Company; 
Ticker: EDE; 
Market: NYSE; 
Date: 11/8/2005. 

Company Name: WebSideStory, Inc; 
Ticker: WSSI; 
Market: Nasdaq; 
Date: 11/8/2005. 

Company Name: American International Group, Inc; 
Ticker: AIG; 
Market: NYSE; 
Date: 11/9/2005. 

Company Name: Eastman Kodak Company; 
Ticker: EK; 
Market: NYSE; 
Date: 11/9/2005. 

Company Name: EasyLink Services Corporation; 
Ticker: EASYE; 
Market: Nasdaq; 
Date: 11/9/2005. 

Company Name: General Motors Corporation; 
Ticker: GM; 
Market: NYSE; 
Date: 11/9/2005. 

Company Name: Greatbatch, Inc; 
Ticker: GB; 
Market: NYSE; 
Date: 11/9/ 2005. 

Company Name: Heritage Bankshares Inc; 
Ticker: HBKS; 
Market: OTC; 
Date: 11/9/2005. 

Company Name: Middlesex Water Company; 
Ticker: MSEX; 
Market: Nasdaq; 
Date: 11/9/2005. 

Company Name: Terremark Worldwide, Inc; 
Ticker: TWW; 
Market: Amex; 
Date: 11/9/2005. 

Company Name: Evergreen Solar Inc; 
Ticker: ESLR; 
Market: Nasdaq; 
Date: 11/10/2005. 

Company Name: Gravity Co. Ltd; 
Ticker: GRVY; 
Market: Nasdaq; 
Date: 11/ 10/2005. 

Company Name: Great Wolf Resorts, Inc; 
Ticker: WOLF; 
Market: Nasdaq; 
Date: 11/10/2005. 

Company Name: GTSI Corporation; 
Ticker: GTSI; 
Market: Nasdaq; 
Date: 11/ 10/2005. 

Company Name: Hartville Group, Inc; 
Ticker: HTVL; 
Market: OTC; 
Date: 11/10/2005. 

Company Name: PriceSmart, Inc; 
Ticker: PSMT; 
Market: Nasdaq; 
Date: 11/ 10/2005. 

Company Name: Provident Bankshares Corporation; 
Ticker: PBKS; 
Market: Nasdaq; 
Date: 11/10/2005. 

Company Name: RTI International Metals, Inc; 
Ticker: RTI; 
Market: NYSE; 
Date: 11/10/2005. 

Company Name: Telephone & Data Systems, Inc; 
Ticker: TDS; 
Market: Amex; 
Date: 11/10/2005. 

Company Name: The Allied Defense Group, Inc; 
Ticker: ADG; 
Market: Amex; 
Date: 11/10/2005. 

Company Name: U.S. Cellular Corporation; 
Ticker: USM; 
Market: Amex; 
Date: 11/10/2005. 

Company Name: WorldGate Communications, Inc; 
Ticker: WGAT; 
Market: Nasdaq; 
Date: 11/11/2005. 

Company Name: Amen Properties, Inc; 
Ticker: AMEN; 
Market: Nasdaq; 
Date: 11/14/2005. 

Company Name: Bexil Corporation; 
Ticker: BXL; 
Market: Amex; 
Date: 11/ 14/2005. 

Company Name: Brocade Communications Systems Inc; 
Ticker: BRCD; 
Market: Nasdaq; 
Date: 11/14/2005. 

Company Name: Neurologix, Inc; 
Ticker: NRGX; 
Market: OTC; 
Date: 11/14/ 2005. 

Company Name: Norsat International Inc; 
Ticker: NSATF; 
Market: OTC; 
Date: 11/14/2005. 

Company Name: Robbins & Myers Inc; 
Ticker: RBN; 
Market: NYSE; 
Date: 11/14/2005. 

Company Name: Sykes Enterprises, Inc; 
Ticker: SYKE; 
Market: Nasdaq; 
Date: 11/14/2005. 

Company Name: American Community Properties Trust; 
Ticker: APO; 
Market: Amex; 
Date: 11/15/2005. 

Company Name: Ergo Science Corporation; 
Ticker: ERGO; 
Market: OTC; 
Date: 11/15/2005. 

Company Name: GSI Commerce Inc; 
Ticker: GSIC; 
Market: Nasdaq; 
Date: 11/15/2005. 

Company Name: MAIR Holdings, Inc; 
Ticker: MAIR; 
Market: Nasdaq; 
Date: 11/15/2005. 

Company Name: Prestige Brands Holdings, Inc; 
Ticker: PBH; 
Market: NYSE; 
Date: 11/15/2005. 

Company Name: San Holdings Inc; 
Ticker: SANZ; 
Market: OTC; 
Date: 11/ 15/2005. 

Company Name: TASER International, Inc; 
Ticker: TASR; 
Market: Nasdaq; 
Date: 11/15/2005. 

Company Name: Ciphergen Biosystems Inc; 
Ticker: CIPH; 
Market: Nasdaq; 
Date: 11/16/2005. 

Company Name: Hillenbrand Industries, Inc; 
Ticker: HB; 
Market: NYSE; 
Date: 11/16/2005. 

Company Name: Raytech Corporation; 
Ticker: RAY; 
Market: NYSE; 
Date: 11/ 16/2005. 

Company Name: Pride International Inc; 
Ticker: PDE; 
Market: NYSE; 
Date: 11/17/2005. 

Company Name: Pulaski Financial Corporation; 
Ticker: PULB; 
Market: Nasdaq; 
Date: 11/17/2005. 

Company Name: Ameritrade Holding Corporation; 
Ticker: AMTD; 
Market: Nasdaq; 
Date: 11/18/2005. 

Company Name: Creative Vistas, Inc; 
Ticker: CVAS; 
Market: OTC; 
Date: 11/18/2005. 

Company Name: eLinear, Inc; 
Ticker: ELU; 
Market: Amex; 
Date: 11/18/ 2005. 

Company Name: Ligand Pharmaceuticals Inc; 
Ticker: LGND; 
Market: OTC; 
Date: 11/18/2005. 

Company Name: The Andersons, Inc; 
Ticker: ANDE; 
Market: Nasdaq; 
Date: 11/18/2005. 

Company Name: Johnson Controls, Inc; 
Ticker: JCI; 
Market: NYSE; 
Date: 11/21/2005. 

Company Name: Langer, Inc; 
Ticker: GAIT; 
Market: Nasdaq; 
Date: 11/21/ 2005. 

Company Name: Nevada Chemicals, Inc; 
Ticker: NCEM; 
Market: Nasdaq; 
Date: 11/21/2005. 

Company Name: Poore Brothers, Inc; 
Ticker: SNAK; 
Market: Nasdaq; 
Date: 11/21/2005. 

Company Name: Western Gas Resources, Inc; 
Ticker: WGR; 
Market: NYSE; 
Date: 11/21/2005. 

Company Name: CGI Holding Corporation; 
Ticker: THK; 
Market: Amex; 
Date: 11/22/2005. 

Company Name: LSB Industries, Inc; 
Ticker: LXU; 
Market: Amex; 
Date: 11/22/2005. 

Company Name: Lakes Entertainment, Inc; 
Ticker: LACO; 
Market: OTC; 
Date: 11/23/2005. 

Company Name: Offshore Logistics, Inc; 
Ticker: OLG; 
Market: NYSE; 
Date: 11/23/2005. 

Company Name: Industrial Enterprises of America, Inc; 
Ticker: ILNP; 
Market: OTC; 
Date: 11/25/2005. 

Company Name: Portal Software, Inc; 
Ticker: PRSF; 
Market: OTC; 
Date: 11/28/2005. 

Company Name: NUR Macroprinters Ltd; 
Ticker: NURM; 
Market: OTC; 
Date: 11/30/2005. 

Company Name: Kellwood Company; 
Ticker: KWD; 
Market: NYSE; 
Date: 12/1/ 2005. 

Company Name: Material Sciences Corporation; 
Ticker: MSC; 
Market: NYSE; 
Date: 12/5/2005. 

Company Name: Nestor, Inc; 
Ticker: NEST; 
Market: Nasdaq; 
Date: 12/5/ 2005. 

Company Name: World Air Holdings, Inc; 
Ticker: WLDAE; 
Market: Nasdaq; 
Date: 12/5/2005. 

Company Name: Chordiant Software, Inc; 
Ticker: CHRD; 
Market: Nasdaq; 
Date: 12/6/2005. 

Company Name: Taleo Corporation; 
Ticker: TLEO; 
Market: Nasdaq; 
Date: 12/6/2005. 

Company Name: Learning Tree International, Inc; 
Ticker: LTRE; 
Market: Nasdaq; 
Date: 12/7/2005. 

Company Name: Esterline Corporation; 
Ticker: ESL; 
Market: NYSE; 
Date: 12/8/2005. 

Company Name: Centennial Communications Corporation; 
Ticker: CYCL; 
Market: Nasdaq; 
Date: 12/12/2005. 

Company Name: CIT Group Inc; 
Ticker: CIT; 
Market: NYSE; 
Date: 12/13/ 2005. 

Company Name: First BanCorp; 
Ticker: FBP; 
Market: NYSE; 
Date: 12/13/ 2005. 

Company Name: United Microelectronics Corporation; 
Ticker: UMC; 
Market: NYSE; 
Date: 12/13/2005. 

Company Name: Hillenbrand Industries, Inc; 
Ticker: HB; 
Market: NYSE; 
Date: 12/14/2005. 

Company Name: Tier Technologies, Inc; 
Ticker: TIER; 
Market: Nasdaq; 
Date: 12/14/2005. 

Company Name: Andrew Corporation; 
Ticker: ANDW; 
Market: Nasdaq; 
Date: 12/15/2005. 

Company Name: Centerpoint Energy Inc; 
Ticker: CNP; 
Market: NYSE; 
Date: 12/16/2005. 

Company Name: Ault Inc; 
Ticker: AULT; 
Market: Nasdaq; 
Date: 12/19/ 2005. 

Company Name: Bluegreen Corporation; 
Ticker: BXG; 
Market: NYSE; 
Date: 12/19/2005. 

Company Name: Rica Foods, Inc; 
Ticker: RCF; 
Market: Amex; 
Date: 12/21/ 2005. 

Company Name: Strategic Diagnostics, Inc; 
Ticker: SDIX; 
Market: Nasdaq; 
Date: 12/21/2005. 

Company Name: Accelrys, Inc; 
Ticker: ACCL; 
Market: Nasdaq; 
Date: 12/ 22/2005. 

Company Name: Bausch & Lomb Inc; 
Ticker: BOL; 
Market: NYSE; 
Date: 12/ 22/2005. 

Company Name: ENER1, Inc; 
Ticker: ENEI; 
Market: OTC; 
Date: 12/22/2005. 

Company Name: Patterson-UTI Energy, Inc; 
Ticker: PTEN; 
Market: Nasdaq; 
Date: 12/22/2005. 

Company Name: Key Technology, Inc; 
Ticker: KTEC; 
Market: Nasdaq; 
Date: 12/28/2005. 

Company Name: Document Sciences Corporation; 
Ticker: DOCX; 
Market: Nasdaq; 
Date: 12/29/2005. 

Company Name: Compass Bancshares, Inc; 
Ticker: CBSS; 
Market: Nasdaq; 
Date: 1/3/2006. 

Company Name: 21st Century Technologies Inc; 
Ticker: TFCY; 
Market: OTC; 
Date: 1/5/2006. 

Company Name: MCI, Inc; 
Ticker: MCIP; 
Market: Nasdaq; 
Date: 1/5/2006. 

Company Name: The Colonial BancGroup, Inc; 
Ticker: CNB; 
Market: NYSE; 
Date: 1/5/2006. 

Company Name: Monolithic Power Systems, Inc; 
Ticker: MPWR; 
Market: Nasdaq; 
Date: 1/6/2006. 

Company Name: The Mills Corporation; 
Ticker: MLS; 
Market: NYSE; 
Date: 1/6/2006. 

Company Name: Savient Pharmaceuticals, Inc; 
Ticker: SVNT; 
Market: Nasdaq; 
Date: 1/11/2006. 

Company Name: Piedmont Natural Gas Company, Inc; 
Ticker: PNY; 
Market: NYSE; 
Date: 1/17/2006. 

Company Name: CEL-SCI Corporation; 
Ticker: CVM; 
Market: Amex; 
Date: 1/ 18/2006. 

Company Name: Flow International Corporation; 
Ticker: FLOW; 
Market: Nasdaq; 
Date: 1/18/2006. 

Company Name: Stewart Enterprises, Inc; 
Ticker: STEI; 
Market: Nasdaq; 
Date: 1/18/2006. 

Company Name: Tenet Healthcare Corporation; 
Ticker: THC; 
Market: NYSE; 
Date: 1/19/2006. 

Company Name: Great Southern Bancorp, Inc; 
Ticker: GSBC; 
Market: Nasdaq; 
Date: 1/23/2006. 

Company Name: InterVideo, Inc; 
Ticker: IVII; 
Market: Nasdaq; 
Date: 1/ 24/2006. 

Company Name: Lightbridge, Inc; 
Ticker: LTBG; 
Market: Nasdaq; 
Date: 1/ 25/2006. 

Company Name: United Rentals, Inc; 
Ticker: URI; 
Market: NYSE; 
Date: 1/ 26/2006. 

Company Name: The Oilgear Company; 
Ticker: OLGR; 
Market: Nasdaq; 
Date: 1/27/2006. 

Company Name: Tyson Foods, Inc; 
Ticker: TSN; 
Market: NYSE; 
Date: 1/30/ 2006. 

Company Name: Forrester Research, Inc; 
Ticker: FORR; 
Market: Nasdaq; 
Date: 1/31/2006. 

Company Name: Michael Baker Corporation; 
Ticker: BKR; 
Market: Amex; 
Date: 1/31/2006. 

Company Name: Old National Bancorp; 
Ticker: ONB; 
Market: NYSE; 
Date: 1/ 31/2006. 

Company Name: Tollgrade Communications, Inc; 
Ticker: TLGD; 
Market: Nasdaq; 
Date: 2/1/2006. 

Company Name: TRC Companies, Inc; 
Ticker: TRR; 
Market: NYSE; 
Date: 2/ 2/2006. 

Company Name: Titan Global Holdings, Inc; 
Ticker: TTGL; 
Market: OTC; 
Date: 2/6/2006. 

Company Name: Manhattan Associates, Inc; 
Ticker: MANH; 
Market: Nasdaq; 
Date: 2/7/2006. 

Company Name: Medical Nutrition USA, Inc; 
Ticker: MDNU; 
Market: OTC; 
Date: 2/7/2006. 

Company Name: TEPPCO Partners, L.P; 
Ticker: TPP; 
Market: NYSE; 
Date: 2/7/2006. 

Company Name: SafeNet, Inc; 
Ticker: SFNT; 
Market: Nasdaq; 
Date: 2/8/ 2006. 

Company Name: GenCorp, Inc; 
Ticker: GY; 
Market: NYSE; 
Date: 2/9/2006. 

Company Name: Odyssey Re Holdings Corporation; 
Ticker: ORH; 
Market: NYSE; 
Date: 2/9/2006. 

Company Name: ProQuest Company; 
Ticker: PQE; 
Market: NYSE; 
Date: 2/9/ 2006. 

Company Name: Wavecom S.A; 
Ticker: WVCM; 
Market: Nasdaq; 
Date: 2/9/ 2006. 

Company Name: CSP Inc; 
Ticker: CSPIE; 
Market: Nasdaq; 
Date: 2/10/2006. 

Company Name: Particle Drilling Technologies, Inc; 
Ticker: PDRT; 
Market: Nasdaq; 
Date: 2/10/2006. 

Company Name: Crown Castle International Corporation; 
Ticker: CCI; 
Market: NYSE; 
Date: 2/13/2006. 

Company Name: DTS, Inc; 
Ticker: DTSI; 
Market: Nasdaq; 
Date: 2/13/2006. 

Company Name: LandAmerica Financial Group, Inc; 
Ticker: LFG; 
Market: NYSE; 
Date: 2/13/2006. 

Company Name: Motive, Inc; 
Ticker: MOTV; 
Market: Nasdaq; 
Date: 2/13/ 2006. 

Company Name: YRC Worldwide Inc; 
Ticker: YRCW; 
Market: Nasdaq; 
Date: 2/13/2006. 

Company Name: ACCO Brands Corporation; 
Ticker: ABD; 
Market: NYSE; 
Date: 2/14/2006. 

Company Name: Collegiate Pacific Inc; 
Ticker: BOO; 
Market: Amex; 
Date: 2/14/2006. 

Company Name: Inter-Tel, Inc; 
Ticker: INTL; 
Market: Nasdaq; 
Date: 2/ 14/2006. 

Company Name: Markland Technologies, Inc; 
Ticker: MRKLE; 
Market: OTC; 
Date: 2/14/2006. 

Company Name: Arena Resources, Inc; 
Ticker: ARD; 
Market: Amex; 
Date: 2/16/2006. 

Company Name: CNA Financial Corporation; 
Ticker: CNA; 
Market: NYSE; 
Date: 2/16/2006. 

Company Name: FinancialContent, Inc; 
Ticker: FCON; 
Market: OTC; 
Date: 2/16/2006. 

Company Name: Greatbatch, Inc; 
Ticker: GB; 
Market: NYSE; 
Date: 2/16/ 2006. 

Company Name: Loews Corporation; 
Ticker: LTR; 
Market: NYSE; 
Date: 2/16/ 2006. 

Company Name: Nova Measuring Instruments, Ltd; 
Ticker: NVMI; 
Market: Nasdaq; 
Date: 2/16/2006. 

Company Name: Pan American Silver Corporation; 
Ticker: PAAS; 
Market: Nasdaq; 
Date: 2/16/2006. 

Company Name: Frozen Food Express Industries, Inc; 
Ticker: FFEX; 
Market: Nasdaq; 
Date: 2/17/2006. 

Company Name: National Oilwell Varco, Inc; 
Ticker: NOV; 
Market: NYSE; 
Date: 2/17/2006. 

Company Name: Sport-Haley, Inc; 
Ticker: SPOR; 
Market: Nasdaq; 
Date: 2/ 21/2006. 

Company Name: Tekelec; 
Ticker: TKLC; 
Market: Nasdaq; 
Date: 2/21/2006. 

Company Name: Bank of America Corporation; 
Ticker: BAC; 
Market: NYSE; 
Date: 2/22/2006. 

Company Name: Tenet Healthcare Corporation; 
Ticker: THC; 
Market: NYSE; 
Date: 2/22/2006. 

Company Name: Gerber Scientific, Inc; 
Ticker: GRB; 
Market: NYSE; 
Date: 2/23/2006. 

Company Name: H&R Block Inc; 
Ticker: HRB; 
Market: NYSE; 
Date: 2/23/ 2006. 

Company Name: Hooper Holmes, Inc; 
Ticker: HH; 
Market: Amex; 
Date: 2/ 23/2006. 

Company Name: Pomeroy IT Solutions, Inc; 
Ticker: PMRYE; 
Market: Nasdaq; 
Date: 2/23/2006. 

Company Name: Guardian Technologies International, Inc; 
Ticker: GDTI; 
Market: OTC; 
Date: 2/24/2006. 

Company Name: Beverly Hills Bancorp Inc; 
Ticker: BHBC; 
Market: Nasdaq; 
Date: 2/27/2006. 

Company Name: ValueClick, Inc; 
Ticker: VCLK; 
Market: Nasdaq; 
Date: 2/ 27/2006. 

Company Name: AutoNation, Inc; 
Ticker: AN; 
Market: NYSE; 
Date: 2/28/ 2006. 

Company Name: Overstock.com, Inc; 
Ticker: OSTK; 
Market: Nasdaq; 
Date: 2/28/2006. 

Company Name: Shenandoah Telecommunications Company; 
Ticker: SHEN; 
Market: Nasdaq; 
Date: 2/28/2006. 

Company Name: MultiCell Technologies, Inc; 
Ticker: MCET; 
Market: OTC; 
Date: 3/1/2006. 

Company Name: Coeur D'Alene Mines Corporation; 
Ticker: CDE; 
Market: NYSE; 
Date: 3/2/2006. 

Company Name: Harvard Bioscience, Inc; 
Ticker: HBIO; 
Market: Nasdaq; 
Date: 3/2/2006. 

Company Name: Tenet Healthcare Corporation; 
Ticker: THC; 
Market: NYSE; 
Date: 3/2/2006. 

Company Name: Terayon Communication Systems, Inc; 
Ticker: TERNE; 
Market: Nasdaq; 
Date: 3/2/2006. 

Company Name: ENER1, Inc; 
Ticker: ENEI; 
Market: OTC; 
Date: 3/3/2006. 

Company Name: SITEL Corporation; 
Ticker: SWW; 
Market: NYSE; 
Date: 3/3/ 2006. 

Company Name: Bennett Environmental Inc; 
Ticker: BEL; 
Market: Amex; 
Date: 3/6/2006. 

Company Name: Kroger Company; 
Ticker: KR; 
Market: NYSE; 
Date: 3/6/2006. 

Company Name: Leap Wireless International, Inc; 
Ticker: LEAP; 
Market: Nasdaq; 
Date: 3/6/2006. 

Company Name: Rogers Corporation; 
Ticker: ROG; 
Market: NYSE; 
Date: 3/6/ 2006. 

Company Name: Tripos, Inc; 
Ticker: TRPS; 
Market: Nasdaq; 
Date: 3/6/ 2006. 

Company Name: Diebold Inc; 
Ticker: DBD; 
Market: NYSE; 
Date: 3/7/2006. 

Company Name: Evans & Sutherland Computer Corporation; 
Ticker: ESCC; 
Market: Nasdaq; 
Date: 3/7/2006. 

Company Name: Magellan Health Services Inc; 
Ticker: MGLN; 
Market: Nasdaq; 
Date: 3/7/2006. 

Company Name: MBT Financial Corporation; 
Ticker: MBTF; 
Market: Nasdaq; 
Date: 3/7/2006. 

Company Name: National R.V. Holdings, Inc; 
Ticker: NVH; 
Market: NYSE; 
Date: 3/7/2006. 

Company Name: Santander BanCorp; 
Ticker: SBP; 
Market: NYSE; 
Date: 3/7/ 2006. 

Company Name: CNA Financial Corporation; 
Ticker: CNA; 
Market: NYSE; 
Date: 3/8/2006. 

Company Name: Global Power Equipment Group Inc; 
Ticker: GEG; 
Market: NYSE; 
Date: 3/8/2006. 

Company Name: Loews Corporation; 
Ticker: LTR; 
Market: NYSE; 
Date: 3/8/ 2006. 

Company Name: Meadow Valley Corporation; 
Ticker: MVCO; 
Market: Nasdaq; 
Date: 3/8/2006. 

Company Name: Medical CV, Inc; 
Ticker: MDCV; 
Market: OTC; 
Date: 3/8/ 2006. 

Company Name: The Brink's Co; 
Ticker: BCO; 
Market: NYSE; 
Date: 3/8/ 2006. 

Company Name: Allion Healthcare, Inc; 
Ticker: ALLI; 
Market: Nasdaq; 
Date: 3/9/2006. 

Company Name: Blockbuster Inc; 
Ticker: BBI; 
Market: NYSE; 
Date: 3/9/ 2006. 

Company Name: BUCA, Inc; 
Ticker: BUCA; 
Market: Nasdaq; 
Date: 3/9/2006. 

Company Name: Carrizo Oil & Gas, Inc; 
Ticker: CRZO; 
Market: Nasdaq; 
Date: 3/9/2006. 

Company Name: Radiologix, Inc; 
Ticker: RGX; 
Market: Amex; 
Date: 3/9/ 2006. 

Company Name: Merchants & Manufacturers Bancorporation, Inc; 
Ticker: MMBI; 
Market: OTC; 
Date: 3/10/2006. 

Company Name: Municpal Mortgage & Equity, LLC; 
Ticker: MMA; 
Market: NYSE; 
Date: 3/10/2006. 

Company Name: Nortel Networks Corporation; 
Ticker: NT; 
Market: NYSE; 
Date: 3/10/2006. 

Company Name: Oakley, Inc; 
Ticker: OO; 
Market: NYSE; 
Date: 3/10/2006. 

Company Name: USA Mobility, Inc; 
Ticker: USMO; 
Market: Nasdaq; 
Date: 3/10/2006. 

Company Name: CKX, Inc; 
Ticker: CKXE; 
Market: Nasdaq; 
Date: 3/13/2006. 

Company Name: Federal National Mortgage Association; 
Ticker: FNM; 
Market: NYSE; 
Date: 3/13/2006. 

Company Name: Pepco Holdings, Inc; 
Ticker: POM; 
Market: NYSE; 
Date: 3/ 13/2006. 

Company Name: SafeNet, Inc; 
Ticker: SFNT; 
Market: Nasdaq; 
Date: 3/13/ 2006. 

Company Name: Central Vermont Public Service Corporation; 
Ticker: CV; 
Market: NYSE; 
Date: 3/14/2006. 

Company Name: Comverse Technology, Inc; 
Ticker: CMVT; 
Market: Nasdaq; 
Date: 3/14/2006. 

Company Name: Crown Media Holdings, Inc; 
Ticker: CRWN; 
Market: Nasdaq; 
Date: 3/14/2006. 

Company Name: Dynegy Inc; 
Ticker: DYN; 
Market: NYSE; 
Date: 3/14/2006. 

Company Name: Parallel Petroleum Corporation; 
Ticker: PLLL; 
Market: Nasdaq; 
Date: 3/14/2006. 

Company Name: Wireless Facilities, Inc; 
Ticker: WFII; 
Market: Nasdaq; 
Date: 3/14/2006. 

Company Name: America Service Group Inc; 
Ticker: ASGRE; 
Market: Nasdaq; 
Date: 3/15/2006. 

Company Name: First Advantage Corporation; 
Ticker: FADV; 
Market: Nasdaq; 
Date: 3/15/2006. 

Company Name: K&F Industries Holdings, Inc; 
Ticker: KFI; 
Market: NYSE; 
Date: 3/15/2006. 

Company Name: PainCare Holdings, Inc; 
Ticker: PRZ; 
Market: Amex; 
Date: 3/15/2006. 

Company Name: SeraCare Life Sciences, Inc; 
Ticker: SRLSE; 
Market: Nasdaq; 
Date: 3/15/2006. 

Company Name: StoneMor Partners L.P; 
Ticker: STON; 
Market: Nasdaq; 
Date: 3/15/2006. 

Company Name: W Holding Company, Inc; 
Ticker: WHI; 
Market: NYSE; 
Date: 3/15/2006. 

Company Name: Wynn Resorts, Ltd; 
Ticker: WYNN; 
Market: Nasdaq; 
Date: 3/15/2006. 

Company Name: Abraxas Petroleum Corporation; 
Ticker: ABP; 
Market: Amex; 
Date: 3/16/2006. 

Company Name: Affirmative Insurance Holdings, Inc; 
Ticker: AFFM; 
Market: Nasdaq; 
Date: 3/16/2006. 

Company Name: Bowne & Co., Inc; 
Ticker: BNE; 
Market: NYSE; 
Date: 3/16/ 2006. 

Company Name: CSP Inc; 
Ticker: CSPIE; 
Market: Nasdaq; 
Date: 3/16/2006. 

Company Name: General Motors Corporation; 
Ticker: GM; 
Market: NYSE; 
Date: 3/16/2006. 

Company Name: GTSI Corporation; 
Ticker: GTSI; 
Market: Nasdaq; 
Date: 3/ 16/2006. 

Company Name: Image Innovations Holdings Inc; 
Ticker: IMGV; 
Market: OTC; 
Date: 3/16/2006. 

Company Name: Input/Output, Inc; 
Ticker: IO; 
Market: NYSE; 
Date: 3/16/ 2006. 

Company Name: Saxon Capital, Inc; 
Ticker: SAX; 
Market: NYSE; 
Date: 3/ 16/2006. 

Company Name: Westmoreland Coal Company; 
Ticker: WLB; 
Market: Amex; 
Date: 3/16/2006. 

Company Name: Bausch & Lomb Inc; 
Ticker: BOL; 
Market: NYSE; 
Date: 3/ 17/2006. 

Company Name: Curis, Inc; 
Ticker: CRIS; 
Market: Nasdaq; 
Date: 3/17/ 2006. 

Company Name: Epicor Software Corporation; 
Ticker: EPIC; 
Market: Nasdaq; 
Date: 3/17/2006. 

Company Name: Kansas City Southern; 
Ticker: KSU; 
Market: NYSE; 
Date: 3/ 17/2006. 

Company Name: Mattson Technology, Inc; 
Ticker: MTSN; 
Market: Nasdaq; 
Date: 3/17/2006. 

Company Name: Merge Technologies Inc; 
Ticker: MRGE; 
Market: Nasdaq; 
Date: 3/17/2006. 

Company Name: Ryerson Inc; 
Ticker: RYI; 
Market: NYSE; 
Date: 3/17/2006. 

Company Name: Advanced Marketing Services, Inc; 
Ticker: MKTS; 
Market: OTC; 
Date: 3/20/2006. 

Company Name: ADVENTRX Pharmaceuticals, Inc; 
Ticker: ANX; 
Market: Amex; 
Date: 3/20/2006. 

Company Name: Beverly Hills Bancorp Inc; 
Ticker: BHBC; 
Market: Nasdaq; 
Date: 3/21/2006. 

Company Name: NEC Corporation; 
Ticker: NIPNY; 
Market: Nasdaq; 
Date: 3/ 22/2006. 

Company Name: Progressive Gaming International Corporation; 
Ticker: PGIC; 
Market: Nasdaq; 
Date: 3/22/2006. 

Company Name: Super Vision International, Inc; 
Ticker: SUPVA; 
Market: Nasdaq; 
Date: 3/22/2006. 

Company Name: The Interpublic Group of Companies, Inc; 
Ticker: IPG; 
Market: NYSE; 
Date: 3/22/2006. 

Company Name: WPCS International Inc; 
Ticker: WPCS; 
Market: Nasdaq; 
Date: 3/22/2006. 

Company Name: Redhook Ale Brewery, Inc; 
Ticker: HOOK; 
Market: Nasdaq; 
Date: 3/23/2006. 

Company Name: Core-Mark Holding Company, Inc; 
Ticker: CORE; 
Market: Nasdaq; 
Date: 3/24/2006. 

Company Name: Sea Containers Ltd; 
Ticker: SCRA, SCRB; 
Market: NYSE; 
Date: 3/24/2006. 

Company Name: Calgon Carbon Corporation; 
Ticker: CCC; 
Market: NYSE; 
Date: 3/27/2006. 

Company Name: CSK Auto Corporation; 
Ticker: CAO; 
Market: NYSE; 
Date: 3/ 27/2006. 

Company Name: Retalix Ltd; 
Ticker: RTLX; 
Market: Nasdaq; 
Date: 3/27/ 2006. 

Company Name: BIO-key International, Inc; 
Ticker: BKYI; 
Market: OTC; 
Date: 3/28/2006. 

Company Name: Hometown Auto Retailers, Inc; 
Ticker: HCAR; 
Market: OTC; 
Date: 3/28/2006. 

Company Name: Orbimage Holdings Inc; 
Ticker: ORBM; 
Market: OTC; 
Date: 3/28/2006. 

Company Name: ZIM Corporation; 
Ticker: ZIMCF; 
Market: OTC; 
Date: 3/28/ 2006. 

Company Name: Golden Star Resources Ltd; 
Ticker: GSS; 
Market: Amex; 
Date: 3/29/2006. 

Company Name: Zygo Corporation; 
Ticker: ZIGO; 
Market: Nasdaq; 
Date: 3/ 29/2006. 

Company Name: Ableauctions.com Inc; 
Ticker: AAC; 
Market: Amex; 
Date: 3/30/2006. 

Company Name: Interlink Electronics, Inc; 
Ticker: LINKE; 
Market: Nasdaq; 
Date: 3/30/2006. 

Company Name: Kaiser Aluminum Corporation; 
Ticker: KLUCQ; 
Market: OTC; 
Date: 3/30/2006. 

Company Name: Secured Digital Applications, Inc; 
Ticker: SDGL; 
Market: OTC; 
Date: 3/30/2006. 

Company Name: Tier Technologies, Inc; 
Ticker: TIERE; 
Market: Nasdaq; 
Date: 3/30/2006. 

Company Name: Wintrust Financial Corporation; 
Ticker: WTFC; 
Market: Nasdaq; 
Date: 3/30/2006. 

Company Name: Astea International Inc; 
Ticker: ATEA; 
Market: Nasdaq; 
Date: 3/31/2006. 

Company Name: China Expert Technology, Inc; 
Ticker: CXTI; 
Market: OTC; 
Date: 3/31/2006. 

Company Name: DataLogic International, Inc; 
Ticker: DLGI; 
Market: OTC; 
Date: 3/31/2006. 

Company Name: DHB Industries, Inc; 
Ticker: DHB; 
Market: Amex; 
Date: 3/ 31/2006. 

Company Name: Genitope Corporation; 
Ticker: GTOP; 
Market: Nasdaq; 
Date: 3/31/2006. 

Company Name: Global Axcess Corporation; 
Ticker: GAXC; 
Market: OTC; 
Date: 3/31/2006. 

Company Name: GMH Communities Trust; 
Ticker: GCT; 
Market: NYSE; 
Date: 3/31/2006. 

Company Name: HealthTronics, Inc; 
Ticker: HTRN; 
Market: Nasdaq; 
Date: 3/31/2006. 

Company Name: Law Enforcement Associates Corporation; 
Ticker: AID; 
Market: Amex; 
Date: 3/31/2006. 

Company Name: NovaMed, Inc; 
Ticker: NOVA; 
Market: Nasdaq; 
Date: 3/31/ 2006. 

Company Name: Oriental Financial Group Inc; 
Ticker: OFG; 
Market: NYSE; 
Date: 3/31/2006. 

Company Name: Petroleum Development Corporation; 
Ticker: PETD; 
Market: Nasdaq; 
Date: 3/31/2006. 

Company Name: United Rentals, Inc; 
Ticker: URI; 
Market: NYSE; 
Date: 3/ 31/2006. 

Company Name: Wilshire Enterprises, Inc; 
Ticker: WOC; 
Market: Amex; 
Date: 3/31/2006. 

Company Name: WorldGate Communications, Inc; 
Ticker: WGAT; 
Market: Nasdaq; 
Date: 3/31/2006. 

Company Name: AES Corporation; 
Ticker: AES; 
Market: NYSE; 
Date: 4/3/ 2006. 

Company Name: Carrizo Oil & Gas, Inc; 
Ticker: CRZO; 
Market: Nasdaq; 
Date: 4/3/2006. 

Company Name: Fieldstone Investment Corporation; 
Ticker: FICC; 
Market: Nasdaq; 
Date: 4/3/2006. 

Company Name: Hemispherx Biopharma, Inc; 
Ticker: HEB; 
Market: Amex; 
Date: 4/3/2006. 

Company Name: Integrated Healthcare Holdings, Inc; 
Ticker: IHCH; 
Market: OTC; 
Date: 4/3/2006. 

Company Name: Linn Energy, LLC; 
Ticker: LINE; 
Market: Nasdaq; 
Date: 4/ 3/2006. 

Company Name: Motive, Inc; 
Ticker: MOTV; 
Market: Nasdaq; 
Date: 4/3/ 2006. 

Company Name: Shells Seafood Restaurants, Inc; 
Ticker: SHLL; 
Market: OTC; 
Date: 4/3/2006. 

Company Name: Tag-It Pacific, Inc; 
Ticker: TAG; 
Market: Amex; 
Date: 4/ 3/2006. 

Company Name: Richardson Electronics, Ltd; 
Ticker: RELL; 
Market: Nasdaq; 
Date: 4/4/2006. 

Company Name: Franklin Credit Management Corporation; 
Ticker: FCMC; 
Market: Nasdaq; 
Date: 4/5/2006. 

Company Name: Zapata Corporation; 
Ticker: ZAP; 
Market: NYSE; 
Date: 4/5/ 2006. 

Company Name: Pier 1 Imports, Inc; 
Ticker: PIR; 
Market: NYSE; 
Date: 4/ 6/2006. 

Company Name: SIFCO Industries, Inc; 
Ticker: SIF; 
Market: Amex; 
Date: 4/6/2006. 

Company Name: Navistar International Corporation; 
Ticker: NAV; 
Market: NYSE; 
Date: 4/7/2006. 

Company Name: Orchid Cellmark Inc; 
Ticker: ORCH; 
Market: Nasdaq; 
Date: 4/7/2006. 

Company Name: Mattson Technology, Inc; 
Ticker: MTSN; 
Market: Nasdaq; 
Date: 4/10/2006. 

Company Name: Whole Living, Inc; 
Ticker: WHLV; 
Market: OTC; 
Date: 4/ 10/2006. 

Company Name: Pixelplus Co., Ltd; 
Ticker: PXPL; 
Market: Nasdaq; 
Date: 4/11/2006. 

Company Name: Yak Communications Inc; 
Ticker: YAKC; 
Market: Nasdaq; 
Date: 4/11/2006. 

Company Name: Butler International, Inc; 
Ticker: BUTL; 
Market: Nasdaq; 
Date: 4/13/2006. 

Company Name: Carmike Cinemas, Inc; 
Ticker: CKEC; 
Market: Nasdaq; 
Date: 4/17/2006. 

Company Name: Cray Inc; 
Ticker: CRAY; 
Market: Nasdaq; 
Date: 4/17/2006. 

Company Name: Ulticom, Inc; 
Ticker: ULCM; 
Market: Nasdaq; 
Date: 4/17/ 2006. 

Company Name: Corning Inc; 
Ticker: GLW; 
Market: NYSE; 
Date: 4/25/2006. 

Company Name: Vitesse Semiconductor Corporation; 
Ticker: VTSS; 
Market: Nasdaq; 
Date: 4/26/2006. 

Company Name: Carreker Corporation; 
Ticker: CANI; 
Market: Nasdaq; 
Date: 4/27/2006. 

Company Name: Genesis HealthCare Corporation; 
Ticker: GHCI; 
Market: Nasdaq; 
Date: 4/27/2006. 

Company Name: Siliconware Precision Industries Co., Ltd; 
Ticker: SPIL; 
Market: Nasdaq; 
Date: 4/27/2006. 

Company Name: Avistar Communications Corporation; 
Ticker: AVSR; 
Market: Nasdaq; 
Date: 4/28/2006. 

Company Name: Dynegy Inc; 
Ticker: DYN; 
Market: NYSE; 
Date: 4/28/2006. 

Company Name: Borland Software Corporation; 
Ticker: BORL; 
Market: Nasdaq; 
Date: 5/2/2006. 

Company Name: GlobalSCAPE, Inc; 
Ticker: GSCP; 
Market: OTC; 
Date: 5/2/ 2006. 

Company Name: Connetics Corporation; 
Ticker: CNCT; 
Market: Nasdaq; 
Date: 5/3/2006. 

Company Name: Sunterra Corp; 
Ticker: SNRR; 
Market: Nasdaq; 
Date: 5/3/ 2006. 

Company Name: Host America Corporation; 
Ticker: CAFE; 
Market: OTC; 
Date: 5/4/2006. 

Company Name: Whole Living, Inc; 
Ticker: WHLV; 
Market: OTC; 
Date: 5/4/ 2006. 

Company Name: Heartland Financial USA, Inc; 
Ticker: HTLF; 
Market: Nasdaq; 
Date: 5/5/2006. 

Company Name: Power Integrations, Inc; 
Ticker: POWI; 
Market: Nasdaq; 
Date: 5/5/2006. 

Company Name: NASB Financial, Inc; 
Ticker: NASB; 
Market: Nasdaq; 
Date: 5/8/2006. 

Company Name: The Sands Regent; 
Ticker: SNDS; 
Market: Nasdaq; 
Date: 5/ 8/2006. 

Company Name: Emrise Corporation; 
Ticker: ERI; 
Market: OTC; 
Date: 5/9/ 2006. 

Company Name: Samsonite Corporation; 
Ticker: SAMC; 
Market: OTC; 
Date: 5/9/2006. 

Company Name: Media Sciences International, Inc; 
Ticker: GFX; 
Market: Amex; 
Date: 5/10/2006. 

Company Name: Brooks Automation, Inc; 
Ticker: BRKS; 
Market: Nasdaq; 
Date: 5/11/2006. 

Company Name: TASER International, Inc; 
Ticker: TASR; 
Market: Nasdaq; 
Date: 5/12/2006. 

Company Name: Accentia Biopharmaceuticals, Inc; 
Ticker: ABPI; 
Market: Nasdaq; 
Date: 5/15/2006. 

Company Name: International Rectifier Corporation; 
Ticker: IRF; 
Market: NYSE; 
Date: 5/15/2006. 

Company Name: SIRVA, Inc; 
Ticker: SIR; 
Market: NYSE; 
Date: 5/15/2006. 

Company Name: SM&A; 
Ticker: WINS; 
Market: Nasdaq; 
Date: 5/15/2006. 

Company Name: Novelis Inc; 
Ticker: NVL; 
Market: NYSE; 
Date: 5/16/2006. 

Company Name: California First National Bancorp; 
Ticker: CFNB; 
Market: Nasdaq; 
Date: 5/16/2006. 

Company Name: Tutogen Medical, Inc; 
Ticker: TTG; 
Market: Amex; 
Date: 5/16/2006. 

Company Name: Cargo Connection Logistics Holding, Inc; 
Ticker: CRGOE; 
Market: OTC; 
Date: 5/19/2006. 

Company Name: Eternal Technologies Group, Inc; 
Ticker: ETLT; 
Market: OTC; 
Date: 5/19/2006. 

Company Name: Pressure Biosciences, Inc; 
Ticker: PBIO; 
Market: Nasdaq; 
Date: 5/19/2006. 

Company Name: Coldwater Creek Inc; 
Ticker: CWTR; 
Market: Nasdaq; 
Date: 5/24/2006. 

Company Name: UTStarcom, Inc; 
Ticker: UTSI; 
Market: Nasdaq; 
Date: 5/ 24/2006. 

Company Name: Carmike Cinemas, Inc; 
Ticker: CKEC; 
Market: Nasdaq; 
Date: 5/25/2006. 

Company Name: CA, Inc; 
Ticker: CA; 
Market: NYSE; 
Date: 5/30/2006. 

Company Name: Max Re Capital Ltd; 
Ticker: MXRE; 
Market: Nasdaq; 
Date: 5/30/2006. 

Company Name: Chicago Bridge & Iron Company N.V; 
Ticker: CBI; 
Market: NYSE; 
Date: 5/31/2006. 

Company Name: Michael Baker Corporation; 
Ticker: BKR; 
Market: Amex; 
Date: 6/1/2006. 

Company Name: Federated Department Stores Inc; 
Ticker: FD; 
Market: NYSE; 
Date: 6/6/2006. 

Company Name: Quantum Fuel Systems Technologies Worldwide Inc; 
Ticker: QTWW; 
Market: Nasdaq; 
Date: 6/8/2006. 

Company Name: American Italian Pasta Company; 
Ticker: PLB; 
Market: NYSE; 
Date: 6/9/2006. 

Company Name: BroadVision, Inc; 
Ticker: BVSN; 
Market: OTC; 
Date: 6/9/ 2006. 

Company Name: Infosonics Corporation; 
Ticker: IFO; 
Market: Amex; 
Date: 6/12/2006. 

Company Name: MTS Medication Technologies, Inc; 
Ticker: MPP; 
Market: Amex; 
Date: 6/13/2006. 

Company Name: BMC Software, Inc; 
Ticker: BMC; 
Market: NYSE; 
Date: 6/ 14/2006. 

Company Name: Coinmach Service Corporation; 
Ticker: DRA, DRY; 
Market: Amex; 
Date: 6/14/2006. 

Company Name: Exide Technologies; 
Ticker: XIDE; 
Market: Nasdaq; 
Date: 6/14/2006. 

Company Name: Hancock Fabrics, Inc; 
Ticker: HKF; 
Market: NYSE; 
Date: 6/16/2006. 

Company Name: United Heritage Corporation; 
Ticker: UHCP; 
Market: Nasdaq; 
Date: 6/16/2006. 

Company Name: ATS Medical, Inc; 
Ticker: ATSI; 
Market: Nasdaq; 
Date: 6/ 19/2006. 

Company Name: Continental Materials Corporation; 
Ticker: CUO; 
Market: Amex; 
Date: 6/19/2006. 

Company Name: Delphi Corporation; 
Ticker: DPHIQ, DPHAQ; 
Market: OTC; 
Date: 6/20/2006. 

Company Name: Altera Corporation; 
Ticker: ALTR; 
Market: Nasdaq; 
Date: 6/21/2006. 

Company Name: Bandag, Inc; 
Ticker: BDG, BDGA; 
Market: NYSE; 
Date: 6/ 22/2006. 

Company Name: Taro Pharmaceutical Industries Ltd; 
Ticker: TARO; 
Market: Nasdaq; 
Date: 6/22/2006. 

Company Name: Thermadyne Holdings Corporation; 
Ticker: THMD; 
Market: OTC; 
Date: 6/23/2006. 

Company Name: ePlus Inc; 
Ticker: PLUS; 
Market: Nasdaq; 
Date: 6/28/ 2006. 

Company Name: CHC Helicopter Corporation; 
Ticker: FLI; 
Market: NYSE; 
Date: 6/29/2006. 

Company Name: Motorcar Parts of America, Inc; 
Ticker: MPAA; 
Market: OTC; 
Date: 6/29/2006. 

Company Name: Newpark Resources, Inc; 
Ticker: NR; 
Market: NYSE; 
Date: 6/29/2006. 

Company Name: Trend Micro Inc; 
Ticker: TMIC; 
Market: Nasdaq; 
Date: 6/ 29/2006. 

Total 396. 

Source: GAO. 

[End of table] 

[End of section] 

Enclosure III: Listing of Financial Restatement Announcements, July 1, 
2002 through September 30, 2005: 

Company Name: Abiomed, Inc; 
Ticker: ABMD; 
Market: Nasdaq; 
Date: 07/02/ 02; 
Shares: 20,956,587; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Reliant Resources, Inc; 
Ticker: RRI; 
Market: NYSE; 
Date: 07/05/02; 
Shares: 290,036,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: The Great Atlantic & Pacific Tea Company, Inc; 
Ticker: GAP; 
Market: NYSE; 
Date: 07/05/02; 
Shares: 38,506,565; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: Cost or Expense. 

Company Name: Bowater, Inc; 
Ticker: BOW; 
Market: NYSE; 
Date: 07/12/02; 
Shares: 57,200,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Dynegy Inc; 
Ticker: DYN; 
Market: NYSE; 
Date: 07/15/02; 
Shares: 369,000,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Jennifer Convertibles, Inc; 
Ticker: JENN; 
Market: OTC; 
Date: 07/15/02; 
Shares: 7,296,140; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Orchestream Holdings PLC; 
Ticker: OCHS; 
Market: Nasdaq; 
Date: 07/15/02; 
Shares: 10,700,000; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Range Resources Corporation; 
Ticker: RRC; 
Market: NYSE; 
Date: 07/15/02; 
Shares: 54,029,000; 
Prompter: Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Firearms Training Systems, Inc; 
Ticker: FATS; 
Market: OTC; 
Date: 07/16/02; 
Shares: 70,829,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: AMERCO; 
Ticker: UHAL; 
Market: Nasdaq; 
Date: 07/17/02; 
Shares: 20,779,543; 
Prompter: Auditor; 
Reason 1: Related Party Transaction; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Pacific Capital BanCorporation; 
Ticker: SABB; 
Market: Nasdaq; 
Date: 07/17/02; 
Shares: 26,087,561; 
Prompter: Company; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Applied Digital Solutions, Inc; 
Ticker: ADSX; 
Market: Nasdaq; 
Date: 07/19/02; 
Shares: 260,869,000; 
Prompter: Auditor; 
Reason 1: Acquisition or Merger; 
Reason 2: Securities Related; 
Reason 3: [Empty]. 

Company Name: HPL Technologies, Inc; 
Ticker: HPLA; 
Market: Nasdaq; 
Date: 07/19/02; 
Shares: 32,853,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Alaska Air Group, Inc; 
Ticker: ALK; 
Market: NYSE; 
Date: 07/22/02; 
Shares: 26,549,161; 
Prompter: Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: School Specialty, Inc; 
Ticker: SCHS; 
Market: Nasdaq; 
Date: 07/22/02; 
Shares: 18,633,000; 
Prompter: Company; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Southern Peru Copper Corporation; 
Ticker: PCU; 
Market: NYSE; 
Date: 07/24/02; 
Shares: 80,006,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Annuity and Life Re (Holdings), Ltd; 
Ticker: ANR; 
Market: NYSE; 
Date: 07/25/02; 
Shares: 26,973,881; 
Prompter: Company and Auditor; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Captaris, Inc; 
Ticker: CAPA; 
Market: Nasdaq; 
Date: 07/ 25/02; 
Shares: 31,887,883; 
Prompter: Auditor; 
Reason 1: Acquisition or Merger; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Fresh Brands, Inc; 
Ticker: FRSH; 
Market: Nasdaq; 
Date: 07/25/02; 
Shares: 5,265,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Switchboard Inc; 
Ticker: SWBD; 
Market: Nasdaq; 
Date: 07/ 25/02; 
Shares: 18,525,000; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: Reclassification. 

Company Name: Brooks-PRI Automation, Inc; 
Ticker: BRKS; 
Market: Nasdaq; 
Date: 07/26/02; 
Shares: 20,269,920; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Qwest Communications International Inc; 
Ticker: Q; 
Market: NYSE; 
Date: 07/28/02; 
Shares: 1,676,906,200; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Cytec Industries, Inc; 
Ticker: CYT; 
Market: NYSE; 
Date: 07/29/02; 
Shares: 39,635,519; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Adolph Coors Company; 
Ticker: RKY; 
Market: NYSE; 
Date: 07/30/02; 
Shares: 36,045,000; 
Prompter: Unknown; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: MAPICS, Inc; 
Ticker: MAPX; 
Market: Nasdaq; 
Date: 07/30/ 02; 
Shares: 18,348,850; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: RalCorp Holdings, Inc; 
Ticker: RAH; 
Market: NYSE; 
Date: 07/30/02; 
Shares: 30,441,000; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Millennium Bankshares Corporation; 
Ticker: MBVA; 
Market: Nasdaq; 
Date: 07/31/02; 
Shares: 3,685,478; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Pointe Financial Corporation; 
Ticker: PNTE; 
Market: Nasdaq; 
Date: 07/31/02; 
Shares: 2,106,453; 
Prompter: Other; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Bio-Technology General Corporation; 
Ticker: BTGC; 
Market: Nasdaq; 
Date: 08/02/02; 
Shares: 40,269,000; 
Prompter: Auditor; 
Reason 1: Cost or Expense; 
Reason 2: Securities Related; 
Reason 3: Revenue. 

Company Name: Kerr-McGee Corporation; 
Ticker: KMG; 
Market: NYSE; 
Date: 08/02/02; 
Shares: 100,400,000; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Frontstep, Inc; 
Ticker: FSTP; 
Market: Nasdaq; 
Date: 08/ 05/02; 
Shares: 7,568,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: MSC Industrial Direct Company, Inc; 
Ticker: MSM; 
Market: NYSE; 
Date: 08/05/02; 
Shares: 71,125,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Newmont Mining Corporation; 
Ticker: NEM; 
Market: NYSE; 
Date: 08/06/02; 
Shares: 399,468,000; 
Prompter: Company; 
Reason 1: Acquisition or Merger; 
Reason 2: Securities Related; 
Reason 3: [Empty]. 

Company Name: Aon Corporation; 
Ticker: AOC; 
Market: NYSE; 
Date: 08/07/ 02; 
Shares: 278,000,000; 
Prompter: SEC; 
Reason 1: Other; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Middleby Corporation; 
Ticker: MIDD; 
Market: Nasdaq; 
Date: 08/07/02; 
Shares: 9,031,000; 
Prompter: Company and Auditor; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: C2, Inc; 
Ticker: CTOO; 
Market: Nasdaq; 
Date: 08/08/02; 
Shares: 5,277,286; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Completel Europe N.V; 
Ticker: CLTL; 
Market: Nasdaq; 
Date: 08/08/02; 
Shares: 157,419,330; 
Prompter: SEC; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: DT Industries, Inc; 
Ticker: DTII; 
Market: Nasdaq; 
Date: 08/08/02; 
Shares: 10,387,274; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Lakes Entertainment, Inc; 
Ticker: LACO; 
Market: Nasdaq; 
Date: 08/08/02; 
Shares: 10,638,000; 
Prompter: Company and Auditor; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Penn Traffic Company; 
Ticker: PNFT; 
Market: Nasdaq; 
Date: 08/08/02; 
Shares: 20,383,567; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Seabulk International, Inc; 
Ticker: SBLK; 
Market: Nasdaq; 
Date: 08/08/02; 
Shares: 10,494,000; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: WorldCom, Inc; 
Ticker: WCOM; 
Market: Nasdaq; 
Date: 08/ 08/02; 
Shares: 2,963,000,000; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: ESG Re Ltd; 
Ticker: ESREF; 
Market: Nasdaq; 
Date: 08/09/ 02; 
Shares: 11,857,618; 
Prompter: Unknown; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Cutter & Buck Inc; 
Ticker: CBUK; 
Market: Nasdaq; 
Date: 08/12/02; 
Shares: 10,563,814; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: QuadraMed Corporation; 
Ticker: QMDC; 
Market: Nasdaq; 
Date: 08/12/02; 
Shares: 26,390,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: Reclassification. 

Company Name: The Pantry, Inc; 
Ticker: PTRY; 
Market: Nasdaq; 
Date: 08/ 12/02; 
Shares: 18,108,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: USFreightways Corporation; 
Ticker: USFC; 
Market: Nasdaq; 
Date: 08/12/02; 
Shares: 26,798,022; 
Prompter: Company and Auditor; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Humboldt BanCorporation; 
Ticker: HBEK; 
Market: Nasdaq; 
Date: 08/13/02; 
Shares: 10,853,000; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Interpublic Group of Companies, Inc; 
Ticker: IPG; 
Market: NYSE; 
Date: 08/13/02; 
Shares: 381,100,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: ROHN Industries, Inc; 
Ticker: ROHN; 
Market: Nasdaq; 
Date: 08/13/02; 
Shares: 41,135,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Alaska Air Group, Inc; 
Ticker: ALK; 
Market: NYSE; 
Date: 08/14/02; 
Shares: 26,549,161; 
Prompter: Auditor; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: AOL Time Warner Inc; 
Ticker: AOL; 
Market: NYSE; 
Date: 08/14/02; 
Shares: 4,507,000,000; 
Prompter: Media; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Bedford Property Investors Inc; 
Ticker: BED; 
Market: NYSE; 
Date: 08/14/02; 
Shares: 16,637,353; 
Prompter: Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Capital One Financial Corporation; 
Ticker: COF; 
Market: NYSE; 
Date: 08/14/02; 
Shares: 229,151,000; 
Prompter: Unknown; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: DPL Inc; 
Ticker: DPL; 
Market: NYSE; 
Date: 08/14/02; 
Shares: 119,100,000; 
Prompter: Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Dynex Capital, Inc; 
Ticker: DX; 
Market: NYSE; 
Date: 08/ 14/02; 
Shares: 10,873,853; 
Prompter: Company; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Gemstar-TV Guide International Inc; 
Ticker: GMST; 
Market: Nasdaq; 
Date: 08/14/02; 
Shares: 411,114,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Horizon Medical Products, Inc; 
Ticker: HMP; 
Market: Amex; 
Date: 08/14/02; 
Shares: 15,129,630; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Household International Inc; 
Ticker: HI; 
Market: NYSE; 
Date: 08/14/02; 
Shares: 461,200,000; 
Prompter: Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Huntington Preferred Capital, Inc; 
Ticker: HPCCP; 
Market: Nasdaq; 
Date: 08/14/02; 
Shares: 14,000,000; 
Prompter: Company; 
Reason 1: Related Party Transaction; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Mail-Well, Inc; 
Ticker: MWL; 
Market: NYSE; 
Date: 08/14/ 02; 
Shares: 47,658,000; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Newmont Mining Corporation; 
Ticker: NEM; 
Market: NYSE; 
Date: 08/14/02; 
Shares: 399,468,000; 
Prompter: Unknown; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Nicor, Inc; 
Ticker: GAS; 
Market: NYSE; 
Date: 08/14/02; 
Shares: 44,500,000; 
Prompter: Employee; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: PFF BanCorporation, Inc; 
Ticker: PFB; 
Market: NYSE; 
Date: 08/14/02; 
Shares: 13,046,236; 
Prompter: Unknown; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Southwestern Energy Company; 
Ticker: SWN; 
Market: NYSE; 
Date: 08/14/02; 
Shares: 25,995,692; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Tech Laboratories, Inc; 
Ticker: TCHL; 
Market: OTC; 
Date: 08/14/02; 
Shares: 5,389,029; 
Prompter: Unknown; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Transaction Systems Architects, Inc; 
Ticker: TSAI; 
Market: Nasdaq; 
Date: 08/14/02; 
Shares: 35,576,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: U.S. Xpress Enterprises, Inc; 
Ticker: XPRSA; 
Market: Nasdaq; 
Date: 08/14/02; 
Shares: 14,047,000; 
Prompter: Auditor; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Vina Technologies, Inc; 
Ticker: VINA; 
Market: Nasdaq; 
Date: 08/14/02; 
Shares: 61,539,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Neoforma, Inc; 
Ticker: NEOF; 
Market: Nasdaq; 
Date: 08/ 15/02; 
Shares: 15,365,000; 
Prompter: Company and Auditor; 
Reason 1: Related Party Transaction; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: ResortQuest International Inc; 
Ticker: RZT; 
Market: NYSE; 
Date: 08/15/02; 
Shares: 19,369,568; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: MaxWorldwide, Inc; 
Ticker: MAXW; 
Market: Nasdaq; 
Date: 08/16/02; 
Shares: 25,253,000; 
Prompter: Company and Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: MTS Systems Corporation; 
Ticker: MTSC; 
Market: Nasdaq; 
Date: 08/16/02; 
Shares: 21,423,000; 
Prompter: Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Other; 
Reason 3: [Empty]. 

Company Name: New World Restaurant Group, Inc; 
Ticker: NWCI; 
Market: OTC; 
Date: 08/16/02; 
Shares: 17,481,394; 
Prompter: Auditor; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: American National Insurance Company; 
Ticker: ANAT; 
Market: Nasdaq; 
Date: 08/19/02; 
Shares: 26,479,832; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: CTI Industries Corporation; 
Ticker: CTIB; 
Market: Nasdaq; 
Date: 08/19/02; 
Shares: 1,996,734; 
Prompter: Unknown; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Rural Cellular Corporation; 
Ticker: RCCC; 
Market: Nasdaq; 
Date: 08/19/02; 
Shares: 11,919,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Visual Networks, Inc; 
Ticker: VNWK; 
Market: Nasdaq; 
Date: 08/19/02; 
Shares: 32,487,000; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Craftmade International, Inc; 
Ticker: CRFT; 
Market: Nasdaq; 
Date: 08/20/02; 
Shares: 5,962,058; 
Prompter: SEC; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Measurement Specialties, Inc; 
Ticker: MSS; 
Market: Amex; 
Date: 08/21/02; 
Shares: 11,928,000; 
Prompter: Company and Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: TiVo, Inc; 
Ticker: TIVO; 
Market: Nasdaq; 
Date: 08/22/02; 
Shares: 47,739,712; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Team America Inc; 
Ticker: TMOS; 
Market: Nasdaq; 
Date: 08/23/02; 
Shares: 8,123,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: InterTAN, Inc; 
Ticker: ITN; 
Market: NYSE; 
Date: 08/27/ 02; 
Shares: 24,670,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Reclassification; 
Reason 3: [Empty]. 

Company Name: Rexhall Industries, Inc; 
Ticker: REXL; 
Market: Nasdaq; 
Date: 08/27/02; 
Shares: 3,036,350; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Stolt Offshore S.A; 
Ticker: SOSA; 
Market: Nasdaq; 
Date: 08/29/02; 
Shares: 85,009,632; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Edelbrock Corporation; 
Ticker: EDEL; 
Market: Nasdaq; 
Date: 08/30/02; 
Shares: 4,954,333; 
Prompter: Unknown; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: HomeGold Financial, Inc; 
Ticker: HGFN; 
Market: OTC; 
Date: 08/30/02; 
Shares: 16,912,594; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Reclassification; 
Reason 3: [Empty]. 

Company Name: Stolt-Nielsen S.A; 
Ticker: SNSA; 
Market: Nasdaq; 
Date: 08/30/02; 
Shares: 68,686,733; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Edison Schools Inc; 
Ticker: EDSN; 
Market: Nasdaq; 
Date: 09/05/02; 
Shares: 53,477,000; 
Prompter: Company and Auditor; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Lakes Entertainment, Inc; 
Ticker: LACOE; 
Market: Nasdaq; 
Date: 09/09/02; 
Shares: 10,638,000; 
Prompter: Company; 
Reason 1: Reclassification; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: First Investors Financial Services Group, Inc; 
Ticker: FIFS; 
Market: Nasdaq; 
Date: 09/10/02; 
Shares: 5,339,800; 
Prompter: Company and Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Echo Bay Mines Ltd; 
Ticker: ECO; 
Market: Amex; 
Date: 09/ 13/02; 
Shares: 499,975,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: World Wireless Communications, Inc; 
Ticker: XWC; 
Market: Amex; 
Date: 09/13/02; 
Shares: 31,453,516; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Medi-Hut Company, Inc; 
Ticker: MHUT; 
Market: Nasdaq; 
Date: 09/17/02; 
Shares: 14,660,784; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Somerset Hills BanCorporation; 
Ticker: SOMH; 
Market: OTC; 
Date: 09/18/02; 
Shares: 1,664,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: AimGlobal Technologies Company, Inc; 
Ticker: AGT; 
Market: Amex; 
Date: 09/20/02; 
Shares: 14,567,652; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: Cost or Expense. 

Company Name: ePresence, Inc; 
Ticker: EPREE; 
Market: Nasdaq; 
Date: 09/ 20/02; 
Shares: 22,282,000; 
Prompter: Company and Auditor; 
Reason 1: Reclassification; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: Cost or Expense. 

Company Name: Metropolitan Financial Corporation; 
Ticker: METF; 
Market: Nasdaq; 
Date: 09/20/02; 
Shares: 12,379,304; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Switchboard Inc; 
Ticker: SWBDE; 
Market: Nasdaq; 
Date: 09/20/02; 
Shares: 18,525,000; 
Prompter: Company and Auditor; 
Reason 1: Reclassification; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: Cost or Expense. 

Company Name: Championship Auto Racing Teams, Inc; 
Ticker: MPH; 
Market: NYSE; 
Date: 09/23/02; 
Shares: 14,718,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: ePresence, Inc; 
Ticker: EPREE; 
Market: Nasdaq; 
Date: 09/ 25/02; 
Shares: 22,282,000; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Cantel Medical Corporation; 
Ticker: CMN; 
Market: NYSE; 
Date: 09/26/02; 
Shares: 9,884,000; 
Prompter: Unknown; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: D.G. Jewelry Inc; 
Ticker: DGJL; 
Market: Nasdaq; 
Date: 09/26/02; 
Shares: 7,394,125; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Ladish Company, Inc; 
Ticker: LDSH; 
Market: Nasdaq; 
Date: 09/27/02; 
Shares: 13,144,887; 
Prompter: Auditor; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Patina Oil & Gas Corporation; 
Ticker: POG; 
Market: NYSE; 
Date: 09/30/02; 
Shares: 28,406,000; 
Prompter: Auditor; 
Reason 1: Cost or Expense; 
Reason 2: Securities Related; 
Reason 3: [Empty]. 

Company Name: Range Resources Corporation; 
Ticker: RRC; 
Market: NYSE; 
Date: 09/30/02; 
Shares: 54,029,000; 
Prompter: Auditor; 
Reason 1: Acquisition or Merger; 
Reason 2: Cost or Expense; 
Reason 3: Securities Related. 

Company Name: Comerica Inc; 
Ticker: CMA; 
Market: NYSE; 
Date: 10/02/02; 
Shares: 174,824,000; 
Prompter: Other; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Other; 
Reason 3: [Empty]. 

Company Name: Datatec Systems, Inc; 
Ticker: DATCE; 
Market: Nasdaq; 
Date: 10/02/02; 
Shares: 35,750,000; 
Prompter: Company and Auditor; 
Reason 1: Cost or Expense; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: Sears, Roebuck & Company; 
Ticker: S; 
Market: NYSE; 
Date: 10/02/02; 
Shares: 322,500,000; 
Prompter: SEC; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Staten Island BanCorporation, Inc; 
Ticker: SIB; 
Market: NYSE; 
Date: 10/09/02; 
Shares: 57,581,028; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Accenture Ltd; 
Ticker: ACN; 
Market: NYSE; 
Date: 10/10/ 02; 
Shares: 1,026,971,327; 
Prompter: Company; 
Reason 1: Related Party Transaction; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Cutter & Buck Inc; 
Ticker: CBUK; 
Market: Nasdaq; 
Date: 10/10/02; 
Shares: 10,548,785; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Commercial Metals Company; 
Ticker: CMC; 
Market: NYSE; 
Date: 10/15/02; 
Shares: 27,904,366; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Liberate Technologies; 
Ticker: LBRT; 
Market: Nasdaq; 
Date: 10/15/02; 
Shares: 106,144,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Atlas Air Worldwide Holdings, Inc; 
Ticker: CGO; 
Market: NYSE; 
Date: 10/16/02; 
Shares: 38,219,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Cost or Expense; 
Reason 3: Other. 

Company Name: QuadraMed Corporation; 
Ticker: QMDCE; 
Market: Nasdaq; 
Date: 10/16/02; 
Shares: 26,390,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: Restructuring, Assets or Inventory. 

Company Name: Tengtu International Corporation; 
Ticker: TNTU; 
Market: OTC; 
Date: 10/16/02; 
Shares: 52,565,665; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Symbol Technologies, Inc; 
Ticker: SBL; 
Market: NYSE; 
Date: 10/17/02; 
Shares: 229,287,000; 
Prompter: SEC; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Exelon Corporation; 
Ticker: EXC; 
Market: NYSE; 
Date: 10/ 18/02; 
Shares: 324,000,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: ClickSoftware Technologies Ltd; 
Ticker: CKSW; 
Market: Nasdaq; 
Date: 10/21/02; 
Shares: 25,105,598; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Global Crossing; 
Ticker: GBLXQ; 
Market: OTC; 
Date: 10/21/ 02; 
Shares: 886,471,473; 
Prompter: Employee; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: AOL Time Warner Inc; 
Ticker: AOL; 
Market: NYSE; 
Date: 10/23/02; 
Shares: 4,507,000,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Hanover Compressor Company; 
Ticker: HC; 
Market: NYSE; 
Date: 10/23/02; 
Shares: 79,288,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Newmont Mining Corporation; 
Ticker: NEM; 
Market: NYSE; 
Date: 10/23/02; 
Shares: 399,468,000; 
Prompter: Company and Auditor; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Bristol-Myers Squibb Company; 
Ticker: BMY; 
Market: NYSE; 
Date: 10/24/02; 
Shares: 1,946,000,000; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: Acquisition or Merger. 

Company Name: Neoforma, Inc; 
Ticker: NEOF; 
Market: Nasdaq; 
Date: 10/ 24/02; 
Shares: 16,442,000; 
Prompter: Company and Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Securities Related; 
Reason 3: [Empty]. 

Company Name: PC Connection, Inc; 
Ticker: PCCC; 
Market: Nasdaq; 
Date: 10/24/02; 
Shares: 24,552,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Tyco International Ltd; 
Ticker: TYC; 
Market: NYSE; 
Date: 10/24/02; 
Shares: 1,986,700,000; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Zila, Inc; 
Ticker: ZILA; 
Market: Nasdaq; 
Date: 10/24/02; 
Shares: 44,592,932; 
Prompter: SEC; 
Reason 1: Cost or Expense; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: Vail Resorts, Inc; 
Ticker: MTN; 
Market: NYSE; 
Date: 10/ 25/02; 
Shares: 35,154,054; 
Prompter: Company and Auditor; 
Reason 1: Cost or Expense; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: Reclassification. 

Company Name: MTS Systems Corporation; 
Ticker: MTSCE; 
Market: Nasdaq; 
Date: 10/28/02; 
Shares: 21,391,000; 
Prompter: Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Cost or Expense; 
Reason 3: Revenue. 

Company Name: Lumenis, Ltd; 
Ticker: LUME; 
Market: Nasdaq; 
Date: 10/29/ 02; 
Shares: 36,756,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: UbiquiTel Inc; 
Ticker: UPCS; 
Market: Nasdaq; 
Date: 10/ 29/02; 
Shares: 81,116,000; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Transocean Inc; 
Ticker: RIG; 
Market: NYSE; 
Date: 10/30/ 02; 
Shares: 328,800,000; 
Prompter: Unknown; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Gemstar-TV Guide International Inc; 
Ticker: GMSTE; 
Market: Nasdaq; 
Date: 10/31/02; 
Shares: 411,114,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Other; 
Reason 3: [Empty]. 

Company Name: Ladish Company, Inc; 
Ticker: LDSH; 
Market: Nasdaq; 
Date: 11/01/02; 
Shares: 13,144,887; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Point.360; 
Ticker: PTSX; 
Market: Nasdaq; 
Date: 11/01/02; 
Shares: 9,244,311; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Securities Related; 
Reason 3: Other. 

Company Name: Protection One, Inc; 
Ticker: POI; 
Market: NYSE; 
Date: 11/01/02; 
Shares: 98,194,000; 
Prompter: Company and Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Westar Energy, Inc; 
Ticker: WR; 
Market: NYSE; 
Date: 11/ 01/02; 
Shares: 71,508,053; 
Prompter: Company and Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Securities Related; 
Reason 3: [Empty]. 

Company Name: Ionics, Inc; 
Ticker: ION; 
Market: NYSE; 
Date: 11/05/02; 
Shares: 17,742,000; 
Prompter: Unknown; 
Reason 1: Related Party Transaction; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Oceaneering International, Inc; 
Ticker: OII; 
Market: NYSE; 
Date: 11/05/02; 
Shares: 24,754,000; 
Prompter: Company and Auditor; 
Reason 1: Securities Related; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Frontstep, Inc; 
Ticker: FSTP; 
Market: Nasdaq; 
Date: 11/ 06/02; 
Shares: 7,568,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Mirant Corporation; 
Ticker: MIR; 
Market: NYSE; 
Date: 11/ 07/02; 
Shares: 402,923,915; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Noland Company; 
Ticker: NOLD; 
Market: Nasdaq; 
Date: 11/ 07/02; 
Shares: 3,512,515; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: DepoMed, Inc; 
Ticker: DMI; 
Market: Amex; 
Date: 11/12/02; 
Shares: 12,920,243; 
Prompter: Company; 
Reason 1: Related Party Transaction; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Foster Wheeler Ltd; 
Ticker: FWC; 
Market: NYSE; 
Date: 11/ 12/02; 
Shares: 40,932,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Footstar Inc; 
Ticker: FTS; 
Market: NYSE; 
Date: 11/13/02; 
Shares: 20,400,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Interpublic Group of Companies, Inc; 
Ticker: IPG; 
Market: NYSE; 
Date: 11/13/02; 
Shares: 381,100,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: CMS Energy Corporation; 
Ticker: CMS; 
Market: NYSE; 
Date: 11/14/02; 
Shares: 165,000,000; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Comdial Corporation; 
Ticker: CMDL; 
Market: OTC; 
Date: 11/ 14/02; 
Shares: 25,917,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: English Language Learning and Instruction System; 
Ticker: EELG; 
Market: OTC; 
Date: 11/14/02; 
Shares: 16,001,166; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Financial Industries Corporation; 
Ticker: FNIN; 
Market: Nasdaq; 
Date: 11/14/02; 
Shares: 9,594,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Oneida, Ltd; 
Ticker: OCQ; 
Market: NYSE; 
Date: 11/14/02; 
Shares: 16,579,000; 
Prompter: Company; 
Reason 1: Acquisition or Merger; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: TALX Corporation; 
Ticker: TALX; 
Market: Nasdaq; 
Date: 11/ 14/02; 
Shares: 14,166,757; 
Prompter: SEC; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: The Gap, Inc; 
Ticker: GPS; 
Market: NYSE; 
Date: 11/14/02; 
Shares: 874,012,082; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Crescent Banking Company; 
Ticker: CSNT; 
Market: Nasdaq; 
Date: 11/15/02; 
Shares: 2,429,412; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Dynegy Inc; 
Ticker: DYN; 
Market: NYSE; 
Date: 11/15/02; 
Shares: 369,000,000; 
Prompter: Auditor; 
Reason 1: Reclassification; 
Reason 2: Related Party Transaction; 
Reason 3: Cost or Expense. 

Company Name: Lydall, Inc; 
Ticker: LDL; 
Market: NYSE; 
Date: 11/15/02; 
Shares: 16,327,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: ServiceMaster Company; 
Ticker: SVM; 
Market: NYSE; 
Date: 11/15/02; 
Shares: 302,368,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Staten Island BanCorporation, Inc; 
Ticker: SIB; 
Market: NYSE; 
Date: 11/15/02; 
Shares: 57,581,028; 
Prompter: Company and Auditor; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: The Singing Machine Company; 
Ticker: SMD; 
Market: Amex; 
Date: 11/15/02; 
Shares: 8,061,277; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Trust Company of New Jersey; 
Ticker: TCNJ; 
Market: Nasdaq; 
Date: 11/15/02; 
Shares: 20,388,360; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: RMH Teleservices, Inc; 
Ticker: RMHT; 
Market: Nasdaq; 
Date: 11/18/02; 
Shares: 14,252,000; 
Prompter: Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Annuity and Life Re (Holdings), Ltd; 
Ticker: ANR; 
Market: NYSE; 
Date: 11/19/02; 
Shares: 25,716,453; 
Prompter: SEC; 
Reason 1: Securities Related; 
Reason 2: Reclassification; 
Reason 3: Cost or Expense. 

Company Name: CFC International, Inc; 
Ticker: CFCI; 
Market: Nasdaq; 
Date: 11/19/02; 
Shares: 4,425,673; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Charter Communications, Inc; 
Ticker: CHTR; 
Market: Nasdaq; 
Date: 11/19/02; 
Shares: 294,424,366; 
Prompter: SEC; 
Reason 1: Acquisition or Merger; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: SkillSoft PLC; 
Ticker: SKIL; 
Market: Nasdaq; 
Date: 11/19/ 02; 
Shares: 99,599,477; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Other; 
Reason 3: [Empty]. 

Company Name: SkyWest, Inc; 
Ticker: SKYW; 
Market: Nasdaq; 
Date: 11/20/ 02; 
Shares: 57,552,000; 
Prompter: Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Cole National Corporation; 
Ticker: CNJ; 
Market: NYSE; 
Date: 11/26/02; 
Shares: 16,547,198; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: NUI Corporation; 
Ticker: NUI; 
Market: NYSE; 
Date: 12/02/ 02; 
Shares: 14,632,307; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Mobile Telesystems OJSC; 
Ticker: MBT; 
Market: NYSE; 
Date: 12/04/02; 
Shares: 99,666,308; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Acquisition or Merger; 
Reason 3: [Empty]. 

Company Name: American HomePatient, Inc; 
Ticker: AHOM; 
Market: OTC; 
Date: 12/05/02; 
Shares: 16,732,000; 
Prompter: Company and Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Oneida, Ltd; 
Ticker: OCQ; 
Market: NYSE; 
Date: 12/05/02; 
Shares: 16,579,000; 
Prompter: Company and Auditor; 
Reason 1: Acquisition or Merger; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: PLATO Learning, Inc; 
Ticker: TUTR; 
Market: Nasdaq; 
Date: 12/05/02; 
Shares: 16,512,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Cotelligent, Inc; 
Ticker: CGZT; 
Market: OTC; 
Date: 12/ 06/02; 
Shares: 17,387,792; 
Prompter: Company and Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: efunds Corporation; 
Ticker: EFDS; 
Market: Nasdaq; 
Date: 12/06/02; 
Shares: 47,394,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: The Steak n Shake Company; 
Ticker: SNS; 
Market: NYSE; 
Date: 12/06/02; 
Shares: 28,147,467; 
Prompter: Company and Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Kmart Corporation; 
Ticker: KM; 
Market: NYSE; 
Date: 12/09/ 02; 
Shares: 502,800,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Central Garden & Pet Company; 
Ticker: CENT; 
Market: Nasdaq; 
Date: 12/10/02; 
Shares: 22,847,000; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Delphax Technologies Inc; 
Ticker: DLPX; 
Market: Nasdaq; 
Date: 12/10/02; 
Shares: 6,164,267; 
Prompter: Unknown; 
Reason 1: Related Party Transaction; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Fonix Corporation; 
Ticker: FONX; 
Market: OTC; 
Date: 12/ 18/02; 
Shares: 431,443,574; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Restoration Hardware, Inc; 
Ticker: RSTO; 
Market: Nasdaq; 
Date: 12/18/02; 
Shares: 29,526,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Allegheny Energy, Inc; 
Ticker: AYE; 
Market: NYSE; 
Date: 12/19/02; 
Shares: 125,763,096; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Applied Extrusion Technologies, Inc; 
Ticker: AETC; 
Market: Nasdaq; 
Date: 12/20/02; 
Shares: 12,709,000; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: TeamStaff, Inc; 
Ticker: TSTF; 
Market: Nasdaq; 
Date: 12/ 20/02; 
Shares: 16,221,953; 
Prompter: Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Xerox Corporation; 
Ticker: XRX; 
Market: NYSE; 
Date: 12/ 20/02; 
Shares: 730,140,170; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Vital Living Inc; 
Ticker: VTLV; 
Market: OTC; 
Date: 12/ 23/02; 
Shares: 13,638,639; 
Prompter: Unknown; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Ariba, Inc; 
Ticker: ARBA; 
Market: Nasdaq; 
Date: 12/31/ 02; 
Shares: 265,247,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Parametric Technology Corporation; 
Ticker: PMTC; 
Market: Nasdaq; 
Date: 12/31/02; 
Shares: 260,901,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: McKenzie Bay International Ltd; 
Ticker: MKBY; 
Market: OTC; 
Date: 01/14/03; 
Shares: 23,903,139; 
Prompter: Unknown; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: RMH Teleservices, Inc; 
Ticker: RMHT; 
Market: Nasdaq; 
Date: 01/14/03; 
Shares: 14,252,000; 
[Empty]; 
Prompter: Company and Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Ariba, Inc; 
Ticker: ARBAE; 
Market: Nasdaq; 
Date: 01/15/ 03; 
Shares: 265,247,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: BayCorporation Holdings, Ltd; 
Ticker: MWH; 
Market: Amex; 
Date: 01/16/03; 
Shares: 8,671,328; 
Prompter: SEC; 
Reason 1: Related Party Transaction; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: HumaTech Inc; 
Ticker: HUMT; 
Market: OTC; 
Date: 01/16/03; 
Shares: 18,919,733; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Gaylord Entertainment Company; 
Ticker: GET; 
Market: NYSE; 
Date: 01/17/03; 
Shares: 33,800,000; 
Prompter: Company and Auditor; 
Reason 1: Cost or Expense; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Veritas Software Corporation; 
Ticker: VRTS; 
Market: Nasdaq; 
Date: 01/17/03; 
Shares: 418,959,000; 
Prompter: Company; 
Reason 1: Acquisition or Merger; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Canadian National Railway Company; 
Ticker: CNI; 
Market: NYSE; 
Date: 01/21/03; 
Shares: 197,500,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Pixelworks, Inc; 
Ticker: PXLW; 
Market: Nasdaq; 
Date: 01/ 21/03; 
Shares: 44,580,570; 
Prompter: Auditor; 
Reason 1: Acquisition or Merger; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Federal Home Loan Mortgage Corporation; 
Ticker: FRE; 
Market: NYSE; 
Date: 01/22/03; 
Shares: 695,116,000; 
Prompter: Auditor; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Cambrex Corporation; 
Ticker: CBM; 
Market: NYSE; 
Date: 01/ 23/03; 
Shares: 26,520,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Gemstar-TV Guide International Inc; 
Ticker: GMSTE; 
Market: Nasdaq; 
Date: 01/23/03; 
Shares: 408,156,000; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: Reclassification; 
Reason 3: [Empty]. 

Company Name: Pechiney; 
Ticker: PY; 
Market: NYSE; 
Date: 01/23/03; 
Shares: 157,041,628; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Anika Therapeutics, Inc; 
Ticker: ANIK; 
Market: Nasdaq; 
Date: 01/28/03; 
Shares: 9,934,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Carreker Corporation; 
Ticker: CANIE; 
Market: Nasdaq; 
Date: 01/28/03; 
Shares: 23,547,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Glenborough Realty Trust Inc; 
Ticker: GLB; 
Market: NYSE; 
Date: 01/28/03; 
Shares: 30,744,142; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: St. Mary Land & Exploration Company; 
Ticker: SM; 
Market: NYSE; 
Date: 01/28/03; 
Shares: 28,391,000; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: Other; 
Reason 3: [Empty]. 

Company Name: Keystone Property Trust; 
Ticker: KTR; 
Market: NYSE; 
Date: 01/29/03; 
Shares: 19,467,656; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Vectren Corporation; 
Ticker: VVC; 
Market: NYSE; 
Date: 01/ 29/03; 
Shares: 67,600,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: Cummins, Inc; 
Ticker: CMI; 
Market: NYSE; 
Date: 01/30/03; 
Shares: 39,000,000; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Pro-Fac Cooperative, Inc; 
Ticker: PFACP; 
Market: Nasdaq; 
Date: 01/30/03; 
Shares: 1,939,273; 
Prompter: Company; 
Reason 1: Related Party Transaction; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Dynegy Inc; 
Ticker: DYN; 
Market: NYSE; 
Date: 01/31/03; 
Shares: 372,000,000; 
Prompter: Auditor; 
Reason 1: Cost or Expense; 
Reason 2: Securities Related; 
Reason 3: [Empty]. 

Company Name: Sequenom, Inc; 
Ticker: SQNM; 
Market: Nasdaq; 
Date: 01/ 31/03; 
Shares: 38,149,692; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: BankAtlantic BanCorp, Inc; 
Ticker: BBX; 
Market: NYSE; 
Date: 02/05/03; 
Shares: 64,400,725; 
Prompter: Company; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Dun & Bradstreet; 
Ticker: DNB; 
Market: NYSE; 
Date: 02/05/ 03; 
Shares: 76,900,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Cedar Fair, L.P; 
Ticker: FUN; 
Market: NYSE; 
Date: 02/06/ 03; 
Shares: 51,263,000; 
Prompter: Unknown; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: 1st Source Corporation; 
Ticker: SRCE; 
Market: Nasdaq; 
Date: 02/10/03; 
Shares: 21,191,171; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: CornerStone Propane Partners, L.P; 
Ticker: CNPP; 
Market: OTC; 
Date: 02/10/03; 
Shares: 23,897,000; 
Prompter: Company; 
Reason 1: Acquisition or Merger; 
Reason 2: Revenue; 
Reason 3: Reclassification. 

Company Name: Quidel Corporation; 
Ticker: QDEL; 
Market: Nasdaq; 
Date: 02/10/03; 
Shares: 29,629,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Other; 
Reason 3: [Empty]. 

Company Name: NCO Group, Inc; 
Ticker: NCOG; 
Market: Nasdaq; 
Date: 02/ 11/03; 
Shares: 29,829,000; 
Prompter: Auditor; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Qwest Communications International Inc; 
Ticker: Q; 
Market: NYSE; 
Date: 02/11/03; 
Shares: 1,682,056,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: AmeriCredit Corporation; 
Ticker: ACF; 
Market: NYSE; 
Date: 02/12/03; 
Shares: 153,001,207; 
Prompter: Company and Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Caraco Pharmaceutical Laboratories, Ltd; 
Ticker: CARA; 
Market: OTC; 
Date: 02/12/03; 
Shares: 22,031,425; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Securities Related; 
Reason 3: [Empty]. 

Company Name: CNA Financial Corporation; 
Ticker: CNA; 
Market: NYSE; 
Date: 02/13/03; 
Shares: 223,600,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Loews Corporation; 
Ticker: LTR; 
Market: NYSE; 
Date: 02/ 13/03; 
Shares: 185,441,200; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Symbol Technologies, Inc; 
Ticker: SBL; 
Market: NYSE; 
Date: 02/13/03; 
Shares: 229,593,000; 
Prompter: SEC; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: 3D Systems Corporation; 
Ticker: TDSC; 
Market: Nasdaq; 
Date: 02/18/03; 
Shares: 12,724,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Barrister Global Services Networks, Inc; 
Ticker: BRTR; 
Market: OTC; 
Date: 02/18/03; 
Shares: 11,901,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Comstock Resources, Inc; 
Ticker: CRK; 
Market: NYSE; 
Date: 02/18/03; 
Shares: 33,901,000; 
Prompter: Company and Auditor; 
Reason 1: Cost or Expense; 
Reason 2: Other; 
Reason 3: [Empty]. 

Company Name: Capitol Federal Financial; 
Ticker: CFFN; 
Market: Nasdaq; 
Date: 02/19/03; 
Shares: 72,850,812; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Tengtu International Corporation; 
Ticker: TNTU; 
Market: OTC; 
Date: 02/20/03; 
Shares: 52,682,685; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: CMS Energy Corporation; 
Ticker: CMS; 
Market: NYSE; 
Date: 02/21/03; 
Shares: 165,000,000; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: The Mills Corporation; 
Ticker: MLS; 
Market: NYSE; 
Date: 02/21/03; 
Shares: 43,924,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Beasley Broadcast Group, Inc; 
Ticker: BBGI; 
Market: Nasdaq; 
Date: 02/24/03; 
Shares: 24,312,899; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Royal Ahold; 
Ticker: AHO; 
Market: NYSE; 
Date: 02/24/03; 
Shares: 926,546,000; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Allegheny Energy, Inc; 
Ticker: AYE; 
Market: NYSE; 
Date: 02/26/03; 
Shares: 125,657,979; 
Prompter: Unknown; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: McMoRan Exploration Company; 
Ticker: MMR; 
Market: NYSE; 
Date: 02/26/03; 
Shares: 19,879,000; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Ultralife Batteries, Inc; 
Ticker: ULBI; 
Market: Nasdaq; 
Date: 02/26/03; 
Shares: 12,958,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: CT Communications Inc; 
Ticker: CTCI; 
Market: Nasdaq; 
Date: 02/27/03; 
Shares: 18,710,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Placer Dome Inc; 
Ticker: PDG; 
Market: NYSE; 
Date: 02/27/ 03; 
Shares: 411,300,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Applix, Inc; 
Ticker: APLX; 
Market: Nasdaq; 
Date: 02/28/ 03; 
Shares: 12,365,000; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Calpine Corporation; 
Ticker: CPN; 
Market: NYSE; 
Date: 03/ 03/03; 
Shares: 380,960,000; 
Prompter: Company and Auditor; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Nicor, Inc; 
Ticker: GAS; 
Market: NYSE; 
Date: 03/04/03; 
Shares: 44,100,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Reclassification; 
Reason 3: Revenue. 

Company Name: Provident Financial Group, Inc; 
Ticker: PFGI; 
Market: Nasdaq; 
Date: 03/05/03; 
Shares: 50,766,000; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Interpool, Inc; 
Ticker: IPX; 
Market: NYSE; 
Date: 03/06/ 03; 
Shares: 27,354,000; 
Prompter: Company and Auditor; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Interpublic Group of Companies, Inc; 
Ticker: IPG; 
Market: NYSE; 
Date: 03/06/03; 
Shares: 381,800,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: EMC Insurance Group, Inc; 
Ticker: EMCI; 
Market: Nasdaq; 
Date: 03/11/03; 
Shares: 11,403,353; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: United States Steel Corporation; 
Ticker: X; 
Market: NYSE; 
Date: 03/11/03; 
Shares: 103,145,305; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Alaska Air Group, Inc; 
Ticker: ALK; 
Market: NYSE; 
Date: 03/12/03; 
Shares: 26,582,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Revenue; 
Reason 3: Reclassification. 

Company Name: Nevada Star Resource Corporation; 
Ticker: NVSRF; 
Market: OTC; 
Date: 03/12/03; 
Shares: 61,955,654; 
Prompter: Other; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: The Standard Register Company; 
Ticker: SR; 
Market: NYSE; 
Date: 03/12/03; 
Shares: 28,202,000; 
Prompter: Company; 
Reason 1: Acquisition or Merger; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Hewlett-Packard Company; 
Ticker: HPQ; 
Market: NYSE; 
Date: 03/13/03; 
Shares: 3,059,000,000; 
Prompter: Company; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Audiovox Corporation; 
Ticker: VOXX; 
Market: Nasdaq; 
Date: 03/14/03; 
Shares: 21,967,263; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Hartmarx Corporation; 
Ticker: HMX; 
Market: NYSE; 
Date: 03/14/03; 
Shares: 34,441,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Motient Corporation; 
Ticker: MNCP; 
Market: OTC; 
Date: 03/ 14/03; 
Shares: 25,097,000; 
Prompter: SEC; 
Reason 1: Securities Related; 
Reason 2: Revenue; 
Reason 3: Reclassification. 

Company Name: Aerosonic Corporation; 
Ticker: AIM; 
Market: Amex; 
Date: 03/17/03; 
Shares: 3,921,019; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: Nanophase Technologies Corporation; 
Ticker: NANX; 
Market: Nasdaq; 
Date: 03/17/03; 
Shares: 15,161,686; 
Prompter: SEC; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: ServiceMaster Company; 
Ticker: SVM; 
Market: NYSE; 
Date: 03/17/03; 
Shares: 301,635,000; 
Prompter: Company and Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Other; 
Reason 3: [Empty]. 

Company Name: Antares Pharma, Inc; 
Ticker: ANTR; 
Market: Nasdaq; 
Date: 03/18/03; 
Shares: 11,736,291; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: CNA Financial Corporation; 
Ticker: CNA; 
Market: NYSE; 
Date: 03/19/03; 
Shares: 223,600,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: HealthSouth Corporation; 
Ticker: HLSH; 
Market: OTC; 
Date: 03/19/03; 
Shares: 397,625,000; 
Prompter: SEC; 
Reason 1: Other; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Loews Corporation; 
Ticker: LTR; 
Market: NYSE; 
Date: 03/ 19/03; 
Shares: 185,441,200; 
Prompter: SEC; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: TROY Group, Inc; 
Ticker: TROY; 
Market: OTC; 
Date: 03/19/ 03; 
Shares: 10,649,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Electro Scientific Industries, Inc; 
Ticker: ESIO; 
Market: Nasdaq; 
Date: 03/20/03; 
Shares: 27,782,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: Annuity and Life Re (Holdings), Ltd; 
Ticker: ANR; 
Market: NYSE; 
Date: 03/21/03; 
Shares: 25,796,195; 
Prompter: SEC; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Reliant Resources, Inc; 
Ticker: RRI; 
Market: NYSE; 
Date: 03/21/03; 
Shares: 291,438,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: AFC Enterprises, Inc; 
Ticker: AFCE; 
Market: Nasdaq; 
Date: 03/24/03; 
Shares: 28,600,000; 
Prompter: Company and Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Flow International Corporation; 
Ticker: FLOW; 
Market: Nasdaq; 
Date: 03/24/03; 
Shares: 15,348,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: UnumProvident Corporation; 
Ticker: UNM; 
Market: NYSE; 
Date: 03/24/03; 
Shares: 241,619,400; 
Prompter: SEC; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Foamex International, Inc; 
Ticker: FMXI; 
Market: Nasdaq; 
Date: 03/25/03; 
Shares: 24,351,000; 
Prompter: Company; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Rotech Healthcare, Inc; 
Ticker: ROHI; 
Market: OTC; 
Date: 03/25/03; 
Shares: 25,200,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Foster Wheeler Ltd; 
Ticker: FWC; 
Market: NYSE; 
Date: 03/ 26/03; 
Shares: 41,035,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Moore Medical Corp; 
Ticker: MMD; 
Market: Amex; 
Date: 03/ 26/03; 
Shares: 3,190,000; 
Prompter: Company; 
Reason 1: Reclassification; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Networks Associates, Inc; 
Ticker: NET; 
Market: NYSE; 
Date: 03/26/03; 
Shares: 159,552,000; 
Prompter: SEC; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: T-NETIX, Inc; 
Ticker: TNTX; 
Market: Nasdaq; 
Date: 03/26/ 03; 
Shares: 15,052,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Watts Industries, Inc; 
Ticker: WTS; 
Market: NYSE; 
Date: 03/26/03; 
Shares: 27,264,000; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Halliburton Company; 
Ticker: HAL; 
Market: NYSE; 
Date: 03/ 27/03; 
Shares: 436,000,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Cognitronics Corporation; 
Ticker: CGN; 
Market: Amex; 
Date: 03/28/03; 
Shares: 5,654,494; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Fleming Companies, Inc; 
Ticker: FLM; 
Market: NYSE; 
Date: 03/28/03; 
Shares: 53,950,000; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Newmont Mining Corporation; 
Ticker: NEM; 
Market: NYSE; 
Date: 03/28/03; 
Shares: 408,242,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: PAR Technology Corporation; 
Ticker: PTC; 
Market: NYSE; 
Date: 03/28/03; 
Shares: 8,767,000; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: PubliCARD, Inc; 
Ticker: CARD; 
Market: OTC; 
Date: 03/28/ 03; 
Shares: 26,103,402; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: The Commerce Group, Inc; 
Ticker: CGI; 
Market: NYSE; 
Date: 03/28/03; 
Shares: 32,263,706; 
Prompter: Company and Auditor; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: AHL Services, Inc; 
Ticker: AHLS; 
Market: Nasdaq; 
Date: 03/31/03; 
Shares: 15,247,000; 
Prompter: Company; 
Reason 1: Reclassification; 
Reason 2: Other; 
Reason 3: [Empty]. 

Company Name: America West Holdings Corporation; 
Ticker: AWA; 
Market: NYSE; 
Date: 03/31/03; 
Shares: 33,713,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: American States Water Company; 
Ticker: AWR; 
Market: NYSE; 
Date: 03/31/03; 
Shares: 15,194,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Books-A-Million, Inc; 
Ticker: BAMM; 
Market: Nasdaq; 
Date: 03/31/03; 
Shares: 16,220,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Capital Bank Corporation; 
Ticker: CBKN; 
Market: Nasdaq; 
Date: 03/31/03; 
Shares: 6,904,526; 
Prompter: Company; 
Reason 1: Acquisition or Merger; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Charter Communications, Inc; 
Ticker: CHTR; 
Market: Nasdaq; 
Date: 03/31/03; 
Shares: 294,466,137; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Securities Related; 
Reason 3: [Empty]. 

Company Name: Core Laboratories N.V; 
Ticker: CLB; 
Market: NYSE; 
Date: 03/31/03; 
Shares: 32,520,000; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: Cost or Expense; 
Reason 3: Revenue. 

Company Name: D&E Communications, Inc; 
Ticker: DECC; 
Market: Nasdaq; 
Date: 03/31/03; 
Shares: 15,421,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Reclassification; 
Reason 3: [Empty]. 

Company Name: deCODE genetics; 
Ticker: DCGN; 
Market: Nasdaq; 
Date: 03/ 31/03; 
Shares: 51,156,718; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: ESG Re Ltd; 
Ticker: ESREF; 
Market: OTC; 
Date: 03/31/03; 
Shares: 11,884,173; 
Prompter: Unknown; 
Reason 1: Related Party Transaction; 
Reason 2: Other; 
Reason 3: [Empty]. 

Company Name: Gemstar-TV Guide International Inc; 
Ticker: GMSTE; 
Market: Nasdaq; 
Date: 03/31/03; 
Shares: 408,156,000; 
Prompter: Company and Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Cost or Expense; 
Reason 3: Revenue. 

Company Name: Gold Banc Corporation, Inc; 
Ticker: GLDB; 
Market: Nasdaq; 
Date: 03/31/03; 
Shares: 38,128,000; 
Prompter: Unknown; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Imclone Systems Inc; 
Ticker: IMCL; 
Market: Nasdaq; 
Date: 03/31/03; 
Shares: 73,653,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: Cost or Expense; 
Reason 3: Other. 

Company Name: Massey Energy Company; 
Ticker: MEE; 
Market: NYSE; 
Date: 03/31/03; 
Shares: 74,531,000; 
Prompter: SEC; 
Reason 1: Reclassification; 
Reason 2: Cost or Expense; 
Reason 3: Securities Related. 

Company Name: OneSource Technologies, Inc; 
Ticker: OSRC; 
Market: OTC; 
Date: 03/31/03; 
Shares: 37,246,402; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: Securities Related; 
Reason 3: Other. 

Company Name: OpenTV Corporation; 
Ticker: OPTV; 
Market: Nasdaq; 
Date: 03/31/03; 
Shares: 72,275,480; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Securities Related; 
Reason 3: Reclassification. 

Company Name: Pico Holdings, Inc; 
Ticker: PICO; 
Market: Nasdaq; 
Date: 03/31/03; 
Shares: 12,379,042; 
Prompter: Unknown; 
Reason 1: Securities Related; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Scott's Liquid Gold-Inc; 
Ticker: SLGD; 
Market: OTC; 
Date: 03/31/03; 
Shares: 10,153,100; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: AstroPower, Inc; 
Ticker: APWRE; 
Market: Nasdaq; 
Date: 04/01/03; 
Shares: 22,682,839; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Fischer Imaging Corporation; 
Ticker: FIMG; 
Market: Nasdaq; 
Date: 04/01/03; 
Shares: 9,325,000; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Gateway, Inc; 
Ticker: GTW; 
Market: NYSE; 
Date: 04/01/03; 
Shares: 324,072,000; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Hines Horticulture, Inc; 
Ticker: HORT; 
Market: Nasdaq; 
Date: 04/01/03; 
Shares: 22,072,549; 
Prompter: Company and Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Northwestern Corporation; 
Ticker: NOR; 
Market: NYSE; 
Date: 04/01/03; 
Shares: 37,397,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: Abington Bancorp, Inc; 
Ticker: ABBKE; 
Market: Nasdaq; 
Date: 04/02/03; 
Shares: 3,955,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Crystallex International Corporation; 
Ticker: KRY; 
Market: Amex; 
Date: 04/03/03; 
Shares: 118,309,198; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Ariba, Inc; 
Ticker: ARBA; 
Market: Nasdaq; 
Date: 04/10/ 03; 
Shares: 267,002,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: Acquisition or Merger; 
Reason 3: Revenue. 

Company Name: Sharper Image Corporation; 
Ticker: SHRP; 
Market: Nasdaq; 
Date: 04/14/03; 
Shares: 15,717,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: Securities Related. 

Company Name: Aquila, Inc; 
Ticker: ILA; 
Market: NYSE; 
Date: 04/15/03; 
Shares: 194,300,000; 
Prompter: Unknown; 
Reason 1: Reclassification; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Digital Video Systems, Inc; 
Ticker: DVID; 
Market: Nasdaq; 
Date: 04/15/03; 
Shares: 6,487,000; 
Prompter: Company; 
Reason 1: Related Party Transaction; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Electro Scientific Industries, Inc; 
Ticker: ESIO; 
Market: Nasdaq; 
Date: 04/15/03; 
Shares: 27,782,000; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: First Southern Bancshares, Inc; 
Ticker: FSTH; 
Market: OTC; 
Date: 04/15/03; 
Shares: 1,256,715; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Gold Banc Corporation, Inc; 
Ticker: GLDB; 
Market: Nasdaq; 
Date: 04/15/03; 
Shares: 38,128,000; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: Securities Related. 

Company Name: Provident Financial Group, Inc; 
Ticker: PFGI; 
Market: Nasdaq; 
Date: 04/15/03; 
Shares: 50,766,000; 
Prompter: Auditor; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Stronghold Technologies, Inc; 
Ticker: SGHT; 
Market: OTC; 
Date: 04/15/03; 
Shares: 11,304,347; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Crescent Banking Company; 
Ticker: CSNT; 
Market: Nasdaq; 
Date: 04/16/03; 
Shares: 2,565,108; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: Huntington Bancshares, Inc; 
Ticker: HBAN; 
Market: Nasdaq; 
Date: 04/16/03; 
Shares: 232,805,000; 
Prompter: Auditor; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: US Dataworks, Inc; 
Ticker: UDW; 
Market: Amex; 
Date: 04/ 17/03; 
Shares: 60,841,738; 
Prompter: Company and Auditor; 
Reason 1: Acquisition or Merger; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Avery Communications, Inc; 
Ticker: AVYC; 
Market: OTC; 
Date: 04/18/03; 
Shares: 888,483; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: AFC Enterprises, Inc; 
Ticker: AFCEE; 
Market: Nasdaq; 
Date: 04/22/03; 
Shares: 28,600,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: The Perrigo Company; 
Ticker: PRGO; 
Market: Nasdaq; 
Date: 04/23/03; 
Shares: 71,158,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Microtune, Inc; 
Ticker: TUNEE; 
Market: Nasdaq; 
Date: 04/ 29/03; 
Shares: 49,773,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Phelps Dodge Corporation; 
Ticker: PD; 
Market: NYSE; 
Date: 04/29/03; 
Shares: 88,600,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Placer Dome Inc; 
Ticker: PDG; 
Market: NYSE; 
Date: 04/29/ 03; 
Shares: 411,300,000; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: U.S. Liquids Inc; 
Ticker: USL; 
Market: Amex; 
Date: 04/ 29/03; 
Shares: 16,233,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: Value City Department Stores, Inc; 
Ticker: VCD; 
Market: NYSE; 
Date: 04/29/03; 
Shares: 33,673,000; 
Prompter: Unknown; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Wilsons The Leather Experts Inc; 
Ticker: WLSN; 
Market: Nasdaq; 
Date: 05/02/03; 
Shares: 20,480,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Computer Associates International, Inc; 
Ticker: CA; 
Market: NYSE; 
Date: 05/06/03; 
Shares: 580,000,000; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: eUniverse, Inc; 
Ticker: EUNI; 
Market: Nasdaq; 
Date: 05/ 06/03; 
Shares: 26,505,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: IXOS Software AG; 
Ticker: XOSY; 
Market: Nasdaq; 
Date: 05/ 06/03; 
Shares: 21,059,116; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Rayonier Inc; 
Ticker: RYN; 
Market: NYSE; 
Date: 05/07/03; 
Shares: 42,516,508; 
Prompter: Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Artisoft, Inc; 
Ticker: ASFT; 
Market: Nasdaq; 
Date: 05/ 08/03; 
Shares: 2,889,000; 
Prompter: SEC; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Callifornia Micro Devices Corporation; 
Ticker: CAMD; 
Market: Nasdaq; 
Date: 05/08/03; 
Shares: 15,885,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Carolina Group; 
Ticker: CG; 
Market: NYSE; 
Date: 05/08/03; 
Shares: 39,910,000; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: AMERCO; 
Ticker: UHAL; 
Market: Nasdaq; 
Date: 05/12/03; 
Shares: 19,825,852; 
Prompter: SEC; 
Reason 1: Related Party Transaction; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Applix, Inc; 
Ticker: APLX; 
Market: Nasdaq; 
Date: 05/13/ 03; 
Shares: 12,649,000; 
Prompter: Unknown; 
Reason 1: Acquisition or Merger; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: IXYS Corporation; 
Ticker: SYXI; 
Market: Nasdaq; 
Date: 05/ 13/03; 
Shares: 33,116,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: PW Eagle, Inc; 
Ticker: PWEI; 
Market: Nasdaq; 
Date: 05/ 14/03; 
Shares: 6,820,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: AirNet Communications Corporation; 
Ticker: ANCC; 
Market: Nasdaq; 
Date: 05/15/03; 
Shares: 23,854,132; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Canyon Resources Corporation; 
Ticker: CAU; 
Market: Amex; 
Date: 05/15/03; 
Shares: 21,021,100; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Detrex, Corporation; 
Ticker: DTRX; 
Market: Nasdaq; 
Date: 05/15/03; 
Shares: 1,583,414; 
Prompter: Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: ElkCorporation; 
Ticker: ELK; 
Market: NYSE; 
Date: 05/15/ 03; 
Shares: 19,600,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: TeamStaff, Inc; 
Ticker: TSTF; 
Market: Nasdaq; 
Date: 05/ 15/03; 
Shares: 15,683,844; 
Prompter: Company and Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Cost or Expense; 
Reason 3: Revenue. 

Company Name: Vectren Corporation; 
Ticker: VVC; 
Market: NYSE; 
Date: 05/ 15/03; 
Shares: 68,100,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: Other; 
Reason 3: [Empty]. 

Company Name: Vical Corporation; 
Ticker: VICL; 
Market: Nasdaq; 
Date: 05/15/03; 
Shares: 20,091,344; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: CPI Corporation; 
Ticker: CPY; 
Market: NYSE; 
Date: 05/16/ 03; 
Shares: 8,100,868; 
Prompter: SEC; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Shurgard Storage Centers, Inc; 
Ticker: SHU; 
Market: NYSE; 
Date: 05/16/03; 
Shares: 35,953,318; 
Prompter: Auditor; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Touch America Holdings, Inc; 
Ticker: TCAHQ; 
Market: OTC; 
Date: 05/16/03; 
Shares: 103,737,000; 
Prompter: SEC; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Varco International, Inc; 
Ticker: VRC; 
Market: NYSE; 
Date: 05/16/03; 
Shares: 97,970,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Viad Corporation; 
Ticker: VVI; 
Market: NYSE; 
Date: 05/16/ 03; 
Shares: 86,508,000; 
Prompter: Company and Auditor; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Clean Harbors, Inc; 
Ticker: CLHB; 
Market: Nasdaq; 
Date: 05/20/03; 
Shares: 13,436,000; 
Prompter: Company and Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Hollinger International, Inc; 
Ticker: HLR; 
Market: NYSE; 
Date: 05/20/03; 
Shares: 86,869,000; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Rural/Metro Corporation; 
Ticker: RURL; 
Market: Nasdaq; 
Date: 05/20/03; 
Shares: 16,116,000; 
Prompter: Company; 
Reason 1: Other; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: SIFCO Industries, Inc; 
Ticker: SIF; 
Market: Amex; 
Date: 05/20/03; 
Shares: 5,252,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Aerosonic Corporation; 
Ticker: AIM; 
Market: Amex; 
Date: 05/22/03; 
Shares: 3,921,019; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Revenue; 
Reason 3: Cost or Expense. 

Company Name: Computerized Thermal Imaging, Inc; 
Ticker: CIO; 
Market: Amex; 
Date: 05/22/03; 
Shares: 91,669,483; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Sports Club Company, Inc; 
Ticker: SCYL; 
Market: OTC; 
Date: 05/23/03; 
Shares: 18,326,000; 
Prompter: Auditor; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Audiovox Corporation; 
Ticker: VOXXE; 
Market: Nasdaq; 
Date: 05/29/03; 
Shares: 21,873,875; 
Prompter: SEC; 
Reason 1: Revenue; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: Cost or Expense. 

Company Name: Monro Muffler Brake, Inc; 
Ticker: MNRO; 
Market: Nasdaq; 
Date: 05/30/03; 
Shares: 9,587,000; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: BAA PLC; 
Ticker: BAAPF; 
Market: OTC; 
Date: 06/03/03; 
Shares: 1,172,000,000; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: National Vision, Inc; 
Ticker: NVI; 
Market: Amex; 
Date: 06/04/03; 
Shares: 5,099,000; 
Prompter: Company; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Intervoice, Inc; 
Ticker: INTV; 
Market: Nasdaq; 
Date: 06/ 09/03; 
Shares: 34,360,000; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Interferon Sciences, Inc; 
Ticker: IFSC; 
Market: OTC; 
Date: 06/10/03; 
Shares: 36,292,142; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Video Display Corporation; 
Ticker: VIDE; 
Market: Nasdaq; 
Date: 06/12/03; 
Shares: 4,922,000; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Tyco International Ltd; 
Ticker: TYC; 
Market: NYSE; 
Date: 06/16/03; 
Shares: 2,203,800,000; 
Prompter: SEC; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Alliance Atlantis Communications Inc; 
Ticker: AACB; 
Market: Nasdaq; 
Date: 06/18/03; 
Shares: 42,800,000; 
Prompter: Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Cypress Semiconductor Corporation; 
Ticker: CY; 
Market: NYSE; 
Date: 06/19/03; 
Shares: 122,941,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: LaSalle Hotel Properties; 
Ticker: LHO; 
Market: NYSE; 
Date: 06/20/03; 
Shares: 18,912,120; 
Prompter: Unknown; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: Warrantech Corporation; 
Ticker: WTEC; 
Market: OTC; 
Date: 06/25/03; 
Shares: 15,672,197; 
Prompter: SEC; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Cryo-Cell International, Inc; 
Ticker: CCCEC; 
Market: Nasdaq; 
Date: 06/27/03; 
Shares: 11,352,379; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: PG&E Corporation; 
Ticker: PCG; 
Market: NYSE; 
Date: 06/27/ 03; 
Shares: 409,000,000; 
Prompter: Company; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: The Singing Machine Company; 
Ticker: SMD; 
Market: Amex; 
Date: 06/27/03; 
Shares: 8,278,469; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: 3D Systems Corporation; 
Ticker: TDSCE; 
Market: Nasdaq; 
Date: 06/30/03; 
Shares: 12,778,000; 
Prompter: Auditor; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: AXA; 
Ticker: AXA; 
Market: NYSE; 
Date: 06/30/03; 
Shares: 1,778,000,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Catalina Marketing Corporation; 
Ticker: POS; 
Market: NYSE; 
Date: 06/30/03; 
Shares: 52,569,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Polymedica Corporation; 
Ticker: PLMD; 
Market: Nasdaq; 
Date: 06/30/03; 
Shares: 25,810,000; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Verizon Communications Inc; 
Ticker: VZ; 
Market: NYSE; 
Date: 07/01/03; 
Shares: 2,786,000,000; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: Cost or Expense; 
Reason 3: [Empty]. 

Company Name: Tractor Supply Company; 
Ticker: TSCO; 
Market: Nasdaq; 
Date: 07/02/03; 
Shares: 40,553,000; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Zindart Ltd; 
Ticker: ZNDT; 
Market: Nasdaq; 
Date: 07/02/ 03; 
Shares: 9,044,000; 
Prompter: Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Cryopak Industries Inc; 
Ticker: CYPKF; 
Market: OTC; 
Date: 07/03/03; 
Shares: 35,114,346; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: Securities Related; 
Reason 3: Restructuring, Assets or Inventory. 

Company Name: Imaging Technologies Corporation; 
Ticker: IMTO; 
Market: OTC; 
Date: 07/07/03; 
Shares: 240,556,000; 
Prompter: SEC; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Crystallex International Corporation; 
Ticker: KRY; 
Market: Amex; 
Date: 07/09/03; 
Shares: 118,309,198; 
Prompter: Company and Auditor; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Willis Lease Finance Corporation; 
Ticker: WLFC; 
Market: Nasdaq; 
Date: 07/14/03; 
Shares: 8,874,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Electro Scientific Industries, Inc; 
Ticker: ESIOE; 
Market: Nasdaq; 
Date: 07/15/03; 
Shares: 27,745,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: Revenue; 
Reason 3: [Empty]. 

Company Name: Fisher Communications, Inc; 
Ticker: FSCI; 
Market: Nasdaq; 
Date: 07/18/03; 
Shares: 8,595,000; 
Prompter: Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Intrepid Capital Corporation; 
Ticker: ICAP; 
Market: OTC; 
Date: 07/18/03; 
Shares: 3,399,183; 
Prompter: Company and Auditor; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: IDT Corporation; 
Ticker: IDT; 
Market: NYSE; 
Date: 07/21/ 03; 
Shares: 80,262,000; 
Prompter: SEC; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Northeast Pennsylvania Financial Corporation; 
Ticker: NEPF; 
Market: Nasdaq; 
Date: 07/21/03; 
Shares: 3,934,135; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Riverstone Networks, Inc; 
Ticker: RSTN; 
Market: Nasdaq; 
Date: 07/21/03; 
Shares: 126,319,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Riverstone Networks, Inc; 
Ticker: RSTNE; 
Market: Nasdaq; 
Date: 07/22/03; 
Shares: 126,319,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: AOL Time Warner Inc; 
Ticker: AOL; 
Market: NYSE; 
Date: 07/23/03; 
Shares: 4,677,300,000; 
Prompter: SEC; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Quest Software, Inc; 
Ticker: QSFT; 
Market: Nasdaq; 
Date: 07/23/03; 
Shares: 92,195,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Scientific Games Corporation; 
Ticker: SGMS; 
Market: Nasdaq; 
Date: 07/24/03; 
Shares: 89,228,000; 
Prompter: Unknown; 
Reason 1: Acquisition or Merger; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Elan Corporation, plc; 
Ticker: ELN; 
Market: NYSE; 
Date: 07/30/03; 
Shares: 386,200,000; 
Prompter: SEC; 
Reason 1: Related Party Transaction; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Hanover Compressor Company; 
Ticker: HC; 
Market: NYSE; 
Date: 07/30/03; 
Shares: 82,004,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Impath Inc; 
Ticker: IMPH; 
Market: Nasdaq; 
Date: 07/30/ 03; 
Shares: 16,384,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Midwest Express Holdings, Inc; 
Ticker: MEH; 
Market: NYSE; 
Date: 07/30/03; 
Shares: 15,538,228; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Handleman Company; 
Ticker: HDL; 
Market: NYSE; 
Date: 08/ 01/03; 
Shares: 25,504,000; 
Prompter: SEC; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: O'Sullivan Industries Holdings, Inc; 
Ticker: OSULP; 
Market: OTC; 
Date: 08/04/03; 
Shares: 1,368,000; 
Prompter: SEC; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Asante Technologies, Inc; 
Ticker: ASNT; 
Market: OTC; 
Date: 08/05/03; 
Shares: 10,150,000; 
Prompter: Company; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: FirstEnergy Corporation; 
Ticker: FE; 
Market: NYSE; 
Date: 08/05/03; 
Shares: 294,166,000; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Millennium Chemicals Inc; 
Ticker: MCH; 
Market: NYSE; 
Date: 08/06/03; 
Shares: 64,050,943; 
Prompter: SEC; 
Reason 1: Cost or Expense; 
Reason 2: Reclassification; 
Reason 3: [Empty]. 

Company Name: Bema Gold Corporation; 
Ticker: BGO; 
Market: Amex; 
Date: 08/07/03; 
Shares: 323,475,000; 
Prompter: Unknown; 
Reason 1: Other; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: eBay, Inc; 
Ticker: EBAY; 
Market: Nasdaq; 
Date: 08/11/03; 
Shares: 656,147,000; 
Prompter: Other; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: MetLife Inc; 
Ticker: MET; 
Market: NYSE; 
Date: 08/11/03; 
Shares: 731,256,454; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: HPSC, Inc; 
Ticker: HDR; 
Market: Amex; 
Date: 08/13/03; 
Shares: 4,538,070; 
Prompter: Company and Auditor; 
Reason 1: Reclassification; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: OPNET Technologies, Inc; 
Ticker: OPNT; 
Market: Nasdaq; 
Date: 08/13/03; 
Shares: 20,479,000; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: BearingPoint, Inc; 
Ticker: BE; 
Market: NYSE; 
Date: 08/ 14/03; 
Shares: 185,637,693; 
Prompter: Company; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Acquisition or Merger; 
Reason 3: Revenue. 

Company Name: Internet Pictures Corporation; 
Ticker: IPIX; 
Market: Nasdaq; 
Date: 08/14/03; 
Shares: 7,613,000; 
Prompter: Company; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Perot Systems Corporation; 
Ticker: PER; 
Market: NYSE; 
Date: 08/14/03; 
Shares: 114,694,000; 
Prompter: Auditor; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Smith & Wesson Holding Corporation; 
Ticker: SWB; 
Market: Amex; 
Date: 08/14/03; 
Shares: 37,126,451; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: Acquisition or Merger; 
Reason 3: [Empty]. 

Company Name: Stonepath Group, Inc; 
Ticker: STG; 
Market: Amex; 
Date: 08/14/03; 
Shares: 38,082,567; 
Prompter: SEC; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: First Southern Bancshares, Inc; 
Ticker: FSTH; 
Market: OTC; 
Date: 08/15/03; 
Shares: 1,453,539; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Arden Group, Inc; 
Ticker: ARDNA; 
Market: Nasdaq; 
Date: 08/18/03; 
Shares: 3,382,016; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Onyx Acceptance Corporation; 
Ticker: ONYX; 
Market: Nasdaq; 
Date: 08/19/03; 
Shares: 6,002,979; 
Prompter: Company and Auditor; 
Reason 1: Restructuring, Assets or Inventory; 
Reason 2: Acquisition or Merger; 
Reason 3: [Empty]. 

Company Name: The Andersons, Inc; 
Ticker: ANDE; 
Market: Nasdaq; 
Date: 08/19/03; 
Shares: 7,106,000; 
Prompter: Company and Auditor; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: EP MedSystems, Inc; 
Ticker: EPMD; 
Market: Nasdaq; 
Date: 08/20/03; 
Shares: 18,766,433; 
Prompter: Unknown; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: AMERCO; 
Ticker: UHAEQ; 
Market: Nasdaq; 
Date: 08/25/03; 
Shares: 20,514,958; 
Prompter: Unknown; 
Reason 1: Cost or Expense; 
Reason 2: Restructuring, Assets or Inventory; 
Reason 3: [Empty]. 

Company Name: AmeriCredit Corporation; 
Ticker: ACF; 
Market: NYSE; 
Date: 08/25/03; 
Shares: 137,807,775; 
Prompter: Company and Auditor; 
Reason 1: Securities Related; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: BIOLASE Technology, Inc; 
Ticker: BLTIE; 
Market: Nasdaq; 
Date: 08/29/03; 
Shares: 23,037,000; 
Prompter: Company; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Accredo Health, Inc; 
Ticker: ACDO; 
Market: Nasdaq; 
Date: 09/04/03; 
Shares: 48,554,127; 
Prompter: Unknown; 
Reason 1: Revenue; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Counsel Corporation; 
Ticker: CXSN; 
Market: Nasdaq; 
Date: 09/04/03; 
Shares: 25,596,000; 
Prompter: Unknown; 
Reason 1: Acquisition or Merger; 
Reason 2: [Empty]; 
Reason 3: [Empty]. 

Company Name: Fidelity Southern Corporatio