January 7th, 2009
  • What are the rules regarding financial statements, etc for non-reporting companies listed on the Pink Sheets? Do they have to report to shareholders and not the SEC? Do all memebers of the board of directors have a right to the comapny's financial info.?


  • lomax001-ga,

    The SEC has a very useful page of information (and cautions) regarding microcap companies, including Pink Sheet firms. You can see it in its entirety, here:

    http://www.sec.gov/investor/pubs/microcapstock.htm
    Microcap Stock: A Guide for Investors



    I would encourage you to read the entire article. But in a nutshell:


    --Pink Sheets do not have to file regular reports with the SEC.

    --They *may* have filed an initial registration, depending on the amount of money they are raising through sale of shares, and the number of investors they are selling to. Even if they do file, however, the information may be hard to come by.
    --A key feature of Pink Sheet companies is the great difficulty in finding out information about the company itself.

    You may find this SEC page on Pink Sheets helpful, as well:


    http://www.sec.gov/answers/pink.htm


    Since the SEC isn't much help with most Pink Sheets, it's necessary to turn to other sources of information. The chief ones are the company itself, and the state agency or agencies with which the company has registered. These are typically the Secretary of State, and the state Securities regulator. If you need contact information for agencies in a particular state, just let me know.

    The rules of what information has to be reported to shareholders or to board members vary from state to state, so there is no way to provide a single answer to this aspect of your question.
    In general, the board members have more rights than shareholders, regarding access to information, but even board members may have trouble getting access to the books.

    I trust this information fully meets your needs. However, if there is anything else I can do for you, don't hesitate to ask. Just post a Request for Clarification, and I'm at your service.

    Cheers,

    pafalafa-ga


    search strategy -- personal knowledge, and a search of the SEC website for [ pink sheets ]


  • Here's a pretty interesting list...Every Public Company in the US. That is, this is a list of all companies that submit 10-k Annual Reports to the SEC...there are more than 12,000 all told:


    All Companies Reporting 10-K Annual Reports to the Securities and Exchange Commission (SEC):
    Company Name and State


    @ROAD, INC CALIFORNIA
    1 800 CONTACTS INC UTAH
    1 800 FLOWERS COM INC NEW YORK
    10CHARGE INC HUNGARY
    110 MEDIA GROUP, INC. NEW YORK
    12 TO 20 PLUS INC CALIFORNIA
    1999 BROADWAY ASSOCIATES LTD PARTNERSHIP MASSACHUSETTS
    1ST CENTENNIAL BANCORP CALIFORNIA
    1ST COLONIAL BANCORP INC NEW JERSEY
    1ST CONSTITUTION BANCORP NEW JERSEY
    1ST INDEPENDENCE FINANCIAL GROUP, INC. KENTUCKY
    1ST NET TECHNOLOGIES INC COLORADO
    1ST SOURCE CORP INDIANA
    1ST STATE BANCORP INC NORTH CAROLINA
    20/20 NETWORKS INC CALIFORNIA
    2000 NEW COMMERCE INC CALIFORNIA
    21ST CENTURY HOLDING CO FLORIDA
    21ST CENTURY INSURANCE GROUP CALIFORNIA
    21ST CENTURY TECHNOLOGIES INC NEVADA
    24 HOUR AUCTION INC WASHINGTON
    24/7 REAL MEDIA INC NEW YORK
    24HOLDINGS INC UNITED KINGDOM
    250 WEST 57TH ST ASSOCIATES NEW YORK
    2THEMAX COM INC NEVADA
    3333 HOLDING CORP TEXAS
    355 INC BRITISH COLUMBIA, CANADA
    3CI COMPLETE COMPLIANCE CORP TEXAS
    3COM CORP MASSACHUSETTS
    3D SYSTEMS CORP CALIFORNIA
    3M CO MINNESOTA
    3SI HOLDINGS INC COLORADO
    3W CYBER LOGISTICS INC ONTARIO, CANADA
    4 KIDS ENTERTAINMENT INC NEW YORK
    4-D NEUROIMAGING CALIFORNIA
    4NET SOFTWARE INC CONNECTICUT
    5 G WIRELESS COMMUNICATIONS INC NEVADA
    510152 N B LTD UTAH
    59TH STREET GYM LLC ILLINOIS
    60 EAST 42ND STREET ASSOCIATES NEW YORK
    649 COM INC BRITISH COLUMBIA, CANADA
    7 ELEVEN INC TEXAS
    708 GYM LLC ILLINOIS
    724 SOLUTIONS INC ONTARIO, CANADA
    8X8 INC /DE/ CALIFORNIA
    9278 COMMUNICATIONS INC NEW YORK
    99 CENT STUFF INC FLORIDA
    99 CENTS ONLY STORES CALIFORNIA
    A C MOORE ARTS & CRAFTS INC NEW JERSEY
    A CONSULTING TEAM INC NEW YORK
    A J&J PHARMA CORP ARIZONA
    A R T INTERNATIONAL INC ONTARIO, CANADA
    A21 INC FLORIDA
    AAIPHARMA INC NORTH CAROLINA
    AAMES CAPITAL CORP CALIFORNIA
    AAMES FINANCIAL CORP/DE CALIFORNIA
    AAMES MORTGAGE TR MORT PAS THRU CERT SERS 2003-1 NEW YORK
    AAON INC OKLAHOMA
    AAR CORP ILLINOIS
    AARON RENTS INC GEORGIA
    AASTROM BIOSCIENCES INC MICHIGAN
    AAVID THERMAL TECHNOLOGIES INC NEW HAMPSHIRE
    ABATIX CORP TEXAS
    ABAXIS INC CALIFORNIA
    ABAZIAS INC FLORIDA
    ABBOTT LABORATORIES ILLINOIS
    ABC BANCORP GEORGIA
    ABC REALTY CO NORTH CAROLINA
    ABCI HOLDINGS INC CALIFORNIA
    ABERCROMBIE & FITCH CO /DE/ OHIO
    ABERDENE MINES LTD NEVADA
    ABFC ASSET BACKED CERTIFICATES SERIES 2003-AHL1 NORTH CAROLINA
    ABFC ASSET-BACKED CERTIFICATES SERIES 2003-WMC1 NORTH CAROLINA
    ABFC MORTGAGE LOAN ASSET BACKED CERT SERIES 2003-WF1 MARYLAND
    ABFS MORTGAGE LOAN TRUST 2003 1 NEW YORK
    ABGENIX INC CALIFORNIA
    ABIGAIL ADAMS NATIONAL BANCORP INC DISTRICT OF COLUMBIA
    ABINGTON BANCORP INC MASSACHUSETTS
    ABIOMED INC MASSACHUSETTS
    ABLE ENERGY INC NEW JERSEY
    ABLE LABORATORIES INC NEW JERSEY
    ABLEAUCTIONS COM INC BRITISH COLUMBIA, CANADA
    ABLEST INC FLORIDA
    ABM INDUSTRIES INC /DE/ CALIFORNIA
    ABN AMRO MORT CORP MULTI CLASS MORT PAS THR CERTS SER 2003-5 ILLINOIS
    ABN AMRO MORT CORP MULTI CLASS MORT PASS THR CERT SER 2003-3 ILLINOIS
    ABN AMRO MORT CORP MULTI CLASS MORT PASS THR CERT SER 2003-4 ILLINOIS
    ABN AMRO MORT CORP MULTI-CLASS MORT PASS-THR CERT SER 2003-2 ILLINOIS
    ABN AMRO MORT SEC MULTI CLASS MORT PSTHR CERTS SER 2003-13 ILLINOIS
    ABN AMRO MORTGAGE CORP MORT PS THR CRTS SER 2003-7 ILLINOIS
    ABN AMRO MORTGAGE CORP MUILTI CL MORT PS THR CRTS SER 2003-8 ILLINOIS
    ABN AMRO MORTGAGE CORP MUL CL MORT PASS THR CERT SER 2003-1 ILLINOIS
    ABN AMRO MORTGAGE CORP MULTI CL MORT PS THR CERTS SER 2003-6 ILLINOIS
    ABN AMRO MORTGAGE CORP MULTI CLA MOR PAS THR CER SE 2003-10 ILLINOIS
    ABN AMRO MORTGAGE CORP SERIES 2001-1 ILLINOIS
    ABN AMRO MORTGAGE CORP SERIES 2001-4 ILLINOIS
    ABN AMRO MORTGAGE CORP SERIES 2002-9 ILLINOIS
    ABN AMRO MORTGAGE MULTI-CLASS MOR PAS THR CER SER 2003-11 ILLINOIS
    ABRAMS INDUSTRIES INC GEORGIA
    ABRAXAS PETROLEUM CORP TEXAS
    ABSC HOME EQUITY LOAN TRUST SERIES 2003-HE3 NEW YORK
    ABSOLUTE GLASS PROTECTION INC NEVADA
    ABSOLUTE WASTE SERVICES INC TEXAS
    ABX AIR INC OHIO
    ACACIA RESEARCH CORP CALIFORNIA
    ACADIA REALTY TRUST NEW YORK
    ACCELR8 TECHNOLOGY CORP COLORADO
    ACCELRYS, INC. CALIFORNIA
    ACCENTURE LTD BERMUDA
    ACCENTURE SCA GERMANY, FED. REP.
    ACCEPTANCE INSURANCE COMPANIES INC IOWA
    ACCERIS COMMUNICATIONS INC CALIFORNIA
    ACCESS ANYTIME BANCORP INC NEW MEXICO
    ACCESS CAPITAL STRATEGIES COMMUNITY INVESTMENT FUND INC/MA MASSACHUSETTS
    ACCESS INTEGRATED TECHNOLOGIES INC NEW JERSEY
    ACCESS NATIONAL CORP VIRGINIA
    ACCESS PHARMACEUTICALS INC TEXAS
    ACCESS WORLDWIDE COMMUNICATIONS INC FLORIDA
    ACCESSITY CORP FLORIDA
    ACCESSORY SPECIALISTS INC NEVADA
    ACCESSPOINT CORP /NV/ NEVADA
    ACCESSTEL INC /UT/ COLORADO
    ACCIDENT PREVENTION PLUS INC FLORIDA
    ACCLAIM ENTERTAINMENT INC NEW YORK
    ACCREDITED HOME LENDERS HOLDING CO CALIFORNIA
    ACCREDITED MORT LOAN TRUST ASSET BACK NOTES SERIES 2003-1 MARYLAND
    ACCREDITED MORTGAGE LOAN TRUST 2003-2 MARYLAND
    ACCREDITED MORTGAGE LOAN TRUST 2003-3 MARYLAND
    ACCREDO HEALTH INC TENNESSEE
    ACCUFACTS PRE EMPLOYMENT SCREENING INC FLORIDA
    ACCUIMAGE DIAGNOSTICS CORP CALIFORNIA
    ACCUPOLL HOLDING CORP CALIFORNIA
    ACCURIDE CORP INDIANA
    ACE CASH EXPRESS INC/TX TEXAS
    ACE COMM CORP MARYLAND
    ACE LLC ILLINOIS
    ACE LTD BERMUDA
    ACE SECURITIES CORP HOME EQUITY LOAN TRUST SERIES 2003 HS1 NORTH CAROLINA
    ACE SECURITIES CORP HM EQUITY LN TRUST SER 2003-HE1 NORTH CAROLINA
    ACE SECURITIES CORP HOME EQ LOAN TR SERIES 2003-TC1 NORTH CAROLINA
    ACE SECURITIES CORP HOME EQUITY LOAN TRUST SERIES 2003-FM1 NORTH CAROLINA
    ACE SECURITIES CORP TERWIN MORT TRUST SERIES TMTS 2003 6HE NORTH CAROLINA
    ACETO CORP NEW YORK
    ACG HOLDINGS INC CONNECTICUT
    ACI TELECENTRICS INC MINNESOTA
    ACL SEMICONDUCTOR INC NEW JERSEY
    ACLARA BIOSCIENCES INC CALIFORNIA
    ACMAT CORP CONNECTICUT
    ACME COMMUNICATIONS INC CALIFORNIA
    ACME UNITED CORP CONNECTICUT
    ACNB CORP PENNSYLVANIA
    ACR GROUP INC TEXAS
    ACRES GAMING INC NEVADA
    ACRONGENOMICS INC GREECE
    ACS HOLDINGS INC FLORIDA
    ACT TELECONFERENCING INC COLORADO
    ACTEL CORP CALIFORNIA
    ACTERNA CORP MASSACHUSETTS
    ACTION PERFORMANCE COMPANIES INC ARIZONA
    ACTION PRODUCTS INTERNATIONAL INC FLORIDA
    ACTIONVIEW INTERNATIONAL INC UNITED STATES
    ACTIVANT SOLUTIONS INC /DE/ TEXAS
    ACTIVCARD CORP CALIFORNIA
    ACTIVCARD SA FRANCE
    ACTIVE LINK COMMUNICATIONS INC ILLINOIS
    ACTIVE POWER INC TEXAS
    ACTIVEWORLDS COM INC MASSACHUSETTS
    ACTIVISION INC /NY CALIFORNIA
    ACTUANT CORP WISCONSIN
    ACTUATE CORP CALIFORNIA
    ACUITY BRANDS INC GEORGIA
    ACURA PHARMACEUTICALS, INC ILLINOIS
    ACUSPHERE INC MASSACHUSETTS
    ACXIOM CORP ARKANSAS
    ADA-ES INC COLORADO
    ADAM INC GEORGIA
    ADAMS GOLF INC TEXAS
    ADAMS RESOURCES & ENERGY INC TEXAS
    ADAPTEC INC CALIFORNIA
    ADC TELECOMMUNICATIONS INC MINNESOTA
    ADDVANTAGE TECHNOLOGIES GROUP INC OKLAHOMA
    ADE CORP MASSACHUSETTS
    ADEPT TECHNOLOGY INC CALIFORNIA
    ADIRONDACK PURE SPRINGS MT WATER CO INC NEW YORK
    ADM TRONICS UNLIMITED INC/DE NEW JERSEY
    ADMINISTAFF INC DE TEXAS
    ADMIRAL FINANCIAL CORP FLORIDA
    ADOBE SYSTEMS INC CALIFORNIA
    ADOLOR CORP PENNSYLVANIA
    ADSERO CORP FLORIDA
    ADSOUTH PARTNERS, INC. FLORIDA
    ADSTAR INC CALIFORNIA
    ADTRAN INC ALABAMA
    ADVANCE AUTO PARTS INC VIRGINIA
    ADVANCE DISPLAY TECHNOLOGIES INC COLORADO
    ADVANCE FINANCIAL BANCORP WEST VIRGINIA
    ADVANCE TECHNOLOGIES INC CALIFORNIA
    ADVANCED BATTERY TECHNOLOGIES, INC. NEW JERSEY
    ADVANCED BIO/CHEM INC TEXAS
    ADVANCED BIOTHERAPY INC CALIFORNIA
    ADVANCED COMMUNICATIONS TECHNOLOGIES INC NEW YORK
    ADVANCED DIGITAL INFORMATION CORP WASHINGTON
    ADVANCED ENERGY INDUSTRIES INC COLORADO
    ADVANCED ENGINE TECHNOLOGIES INC CALIFORNIA
    ADVANCED ENVIRONMENTAL RECYCLING TECHNOLOGIES INC ARKANSAS
    ADVANCED FIBRE COMMUNICATIONS INC CALIFORNIA
    ADVANCED FINANCIAL INC KANSAS
    ADVANCED HEALTHCARE TECHNOLOGIES INC NEBRASKA
    ADVANCED ID CORP ALBERTA, CANADA
    ADVANCED INTEGRATED MANAGEMENT SERVICES INC TENNESSEE
    ADVANCED LIGHTING TECHNOLOGIES INC OHIO
    ADVANCED MAGNETICS INC MASSACHUSETTS
    ADVANCED MARKETING SERVICES INC CALIFORNIA
    ADVANCED MATERIALS GROUP INC TEXAS
    ADVANCED MEDIA TRAINING INC CALIFORNIA
    ADVANCED MEDICAL INSTITUTE INC. NEVADA
    ADVANCED MEDICAL OPTICS INC CALIFORNIA
    ADVANCED MICRO DEVICES INC CALIFORNIA
    ADVANCED NEUROMODULATION SYSTEMS INC TEXAS
    ADVANCED NUTRACEUTICALS INC/TX COLORADO
    ADVANCED OPTICS ELECTRONICS INC NEW MEXICO
    ADVANCED OXYGEN TECHNOLOGIES INC NEW YORK
    ADVANCED PHOTONIX INC CALIFORNIA
    ADVANCED PLANT PHARMACEUTICALS INC NEW YORK
    ADVANCED POWER TECHNOLOGY INC OREGON
    ADVANCED RECYCLING SCIENCES INC CALIFORNIA
    ADVANCED TECHNOLOGIES GROUP LTD NEW YORK
    ADVANCED TECHNOLOGY INDUSTRIES INC DISTRICT OF COLUMBIA
    ADVANCED VIRAL RESEARCH CORP NEW YORK
    ADVANCEPCS TEXAS
    ADVANCIS PHARMACEUTICAL CORP MARYLAND
    ADVANSTAR COMMUNICATIONS INC OHIO
    ADVANSTAR INC MASSACHUSETTS
    ADVANT E CORP OHIO
    ADVANTA BUSINESS RECEIVABLES CORP NEVADA
    ADVANTA CORP PENNSYLVANIA
    ADVANTAGE CAPITAL DEVELOPMENT CORP FLORIDA
    ADVENT SOFTWARE INC /DE/ CALIFORNIA
    ADVENTRX PHARMACEUTICALS INC CALIFORNIA
    ADVISORY BOARD CO DISTRICT OF COLUMBIA
    ADVO INC CONNECTICUT
    ADVOCAT INC TENNESSEE
    ADZONE RESEARCH INC NEW YORK
    AEARO CORP INDIANA
    AEGIR VENTURES INC CHINA
    AEGIS ASSESSMENTS INC CALIFORNIA
    AEGIS ASSET BACKED SEC CORP MORT PAS THR CERTS SERIES 2003 3 TEXAS
    AEGIS ASSET BACKED SEC CORP MORT PASS THR CERTS SER 2003-2 TEXAS
    AEGIS COMMUNICATIONS GROUP INC TEXAS
    AEGIS MTG LOAN ASSET BACKED CERTS SERIES 2003-1 NULL
    AEHR TEST SYSTEMS CALIFORNIA
    AEI INCOME & GROWTH FUND 23 LLC MINNESOTA
    AEI INCOME & GROWTH FUND 24 LLC MINNESOTA
    AEI INCOME & GROWTH FUND 25 LLC MINNESOTA
    AEI INCOME & GROWTH FUND XXI LTD PARTNERSHIP MINNESOTA
    AEI INCOME & GROWTH FUND XXII LTD PARTNERSHIP MINNESOTA
    AEI NET LEASE INCOME & GROWTH FUND XIX LIMITED PARTNERSHIP MINNESOTA
    AEI NET LEASE INCOME & GROWTH FUND XX LIMITED PARTNERSHIP MINNESOTA
    AEI REAL ESTATE FUND 85-B LTD PARTNERSHIP MINNESOTA
    AEI REAL ESTATE FUND 86-A LTD PARTNERSHIP MINNESOTA
    AEI REAL ESTATE FUND XV LTD PARTNERSHIP MINNESOTA
    AEI REAL ESTATE FUND XVI LTD PARTNERSHIP MINNESOTA
    AEI REAL ESTATE FUND XVII LIMITED PARTNERSHIP MINNESOTA
    AEI REAL ESTATE FUND XVIII LIMITED PARTNERSHIP MINNESOTA
    AEOLUS PHARMACEUTICALS, INC. NORTH CAROLINA
    AEP GENERATING CO /OH/ OHIO
    AEP INDUSTRIES INC NEW JERSEY
    AEP TEXAS CENTRAL CO OHIO
    AEP TEXAS NORTH CO OHIO
    AERO MARINE ENGINE INC OREGON
    AEROCENTURY CORP CALIFORNIA
    AEROFLEX INC NEW YORK
    AEROGEN INC CALIFORNIA
    AEROPOSTALE INC NEW YORK
    AEROSONIC CORP /DE/ FLORIDA
    AEROTELESIS INC CALIFORNIA
    AES CORPORATION VIRGINIA
    AES EASTERN ENERGY LP VIRGINIA
    AES IRONWOOD LLC PENNSYLVANIA
    AES RED OAK LLC NEW JERSEY
    AESP INC FLORIDA
    AETHER SYSTEMS INC MARYLAND
    AETHLON MEDICAL INC CALIFORNIA
    AETNA INC /PA/ CONNECTICUT
    AETRIUM INC MINNESOTA
    AF FINANCIAL GROUP NORTH CAROLINA
    AFC ENTERPRISES INC GEORGIA
    AFFILIATED COMPUTER SERVICES INC TEXAS
    AFFILIATED MANAGERS GROUP INC MASSACHUSETTS
    AFFINITY TECHNOLOGY GROUP INC SOUTH CAROLINA
    AFFORDABLE RESIDENTIAL COMMUNITIES INC COLORADO
    AFFYMETRIX INC CALIFORNIA
    AFG INVESTMENT TRUST C CONNECTICUT
    AFG INVESTMENT TRUST D FLORIDA
    AFLAC INC GEORGIA
    AFP IMAGING CORP NEW YORK
    AFTERMARKET TECHNOLOGY CORP ILLINOIS
    AG BAG INTERNATIONAL LTD OREGON
    AG SERVICES OF AMERICA INC IOWA
    AGCO CORP /DE GEORGIA
    AGEMARK CORP CALIFORNIA
    AGERE SYSTEMS INC PENNSYLVANIA
    AGILE SOFTWARE CORP CALIFORNIA
    AGILENT TECHNOLOGIES INC CALIFORNIA
    AGILYSYS INC OHIO
    AGL RESOURCES INC GEORGIA
    AGREE REALTY CORP MICHIGAN
    AGRONIX INC ALBERTA, CANADA
    AGU Entertainment Corp. FLORIDA
    AHPC Holdings, Inc. ILLINOIS
    AIG SUNAMERICA LIFE ASSURANCE CO CALIFORNIA
    AIMCO PROPERTIES LP COLORADO
    AIMS WORLDWIDE INC VIRGINIA
    AIR BROOK AIRPORT EXPRESS INC NEW JERSEY
    AIR METHODS CORP COLORADO
    AIR PRODUCTS & CHEMICALS INC /DE/ PENNSYLVANIA
    AIR T INC NORTH CAROLINA
    AIRGAS CARBONIC INC PENNSYLVANIA
    AIRGAS DATA LLC PENNSYLVANIA
    AIRGAS EAST INC PENNSYLVANIA
    AIRGAS GREAT LAKES INC PENNSYLVANIA
    AIRGAS GULF STATES INC PENNSYLVANIA
    AIRGAS INC PENNSYLVANIA
    AIRGAS INTERMOUNTAIN INC PENNSYLVANIA
    AIRGAS MID AMERICA INC PENNSYLVANIA
    AIRGAS MID SOUTH INC PENNSYLVANIA
    AIRGAS NOR PAC INC PENNSYLVANIA
    AIRGAS NORTH CENTRAL INC PENNSYLVANIA
    AIRGAS NORTHERN CALIFORNIA & NEVADA INC PENNSYLVANIA
    AIRGAS SAFETY INC PENNSYLVANIA
    AIRGAS SOUTH INC PENNSYLVANIA
    AIRGAS SOUTHWEST INC PENNSYLVANIA
    AIRGAS SPECIALTY GASES INC PENNSYLVANIA
    AIRGAS WEST INC PENNSYLVANIA
    AIRGATE PCS INC /DE/ GEORGIA
    AIRLEASE LTD CALIFORNIA
    AIRNET COMMUNICATIONS CORP FLORIDA
    AIRNET SYSTEMS INC OHIO
    AIRPLANES LTD UNITED KINGDOM
    AIRPLANES US TRUST DELAWARE
    AirRover Wi-Fi Corp. LOUISIANA
    AIRSPAN NETWORKS INC UNITED KINGDOM
    AIRTRAN HOLDINGS INC FLORIDA
    AIRTRAX INC NEW JERSEY
    AIRXCEL INC KANSAS
    AJS BANCORP INC ILLINOIS
    AK STEEL HOLDING CORP OHIO
    AKAMAI TECHNOLOGIES INC MASSACHUSETTS
    AKI HOLDING CORP TENNESSEE
    AKI INC TENNESSEE
    AKID CORP COLORADO
    AKORN INC ILLINOIS
    AKSYS LTD ILLINOIS
    ALABAMA GAS CORP ALABAMA
    ALABAMA NATIONAL BANCORPORATION ALABAMA
    ALABAMA POWER CO ALABAMA
    ALADDIN SYSTEMS HOLDINGS INC CALIFORNIA
    ALAMO GROUP INC TEXAS
    ALAMOGORDO FINANCIAL CORP NEW MEXICO
    ALAMOSA DELAWARE INC TEXAS
    ALAMOSA HOLDINGS INC TEXAS
    ALANCO TECHNOLOGIES INC ARIZONA
    ALARIS MEDICAL SYSTEMS INC CALIFORNIA
    ALASKA AIR GROUP INC WASHINGTON
    ALASKA AIRLINES INC WASHINGTON
    ALASKA COMMUNICATIONS SYSTEMS GROUP INC ALASKA
    ALASKA COMMUNICATIONS SYSTEMS HOLDINGS INC ALASKA
    ALASKA PACIFIC BANCSHARES INC ALASKA
    ALBANY INTERNATIONAL CORP /DE/ NEW YORK
    ALBANY MOLECULAR RESEARCH INC NEW YORK
    ALBEMARLE CORP VIRGINIA
    ALBERTO CULVER CO ILLINOIS
    ALBERTSONS INC /DE/ IDAHO
    ALCAN INC QUEBEC, CANADA
    ALCIDE CORP WASHINGTON
    ALCOA INC PENNSYLVANIA
    ALDERWOODS GROUP INC OHIO
    ALDILA INC CALIFORNIA
    ALEC BRADLEY CIGAR CORP/FL FLORIDA
    ALEXANDER & BALDWIN INC HAWAII
    ALEXANDER INTERNATIONAL INC TEXAS
    ALEXANDERS INC NEW YORK
    ALEXANDERS J CORP TENNESSEE
    ALEXANDRIA HOLDINGS INC UTAH
    ALEXANDRIA REAL ESTATE EQUITIES INC CALIFORNIA
    ALEXION PHARMACEUTICALS INC CONNECTICUT
    ALFA CORP ALABAMA
    ALFA INTERNATIONAL CORP NEW YORK
    ALFACELL CORP NEW JERSEY
    ALICO INC FLORIDA
    ALIGN TECHNOLOGY INC CALIFORNIA
    ALION SCIENCE & TECHNOLOGY CORP VIRGINIA
    ALKERMES INC MASSACHUSETTS
    ALL AMERICAN SEMICONDUCTOR INC FLORIDA
    ALL AMERICAN SPORTPARK INC NEVADA
    ALL STATE PROPERTIES LP FLORIDA
    ALLBRITTON COMMUNICATIONS CO DISTRICT OF COLUMBIA
    ALLEGHANY CORP /DE NEW YORK
    ALLEGHENY BANCSHARES INC WEST VIRGINIA
    ALLEGHENY ENERGY INC MARYLAND
    ALLEGHENY ENERGY SUPPLY CO LLC PENNSYLVANIA
    ALLEGHENY GENERATING CO NEW YORK
    ALLEGHENY TECHNOLOGIES INC PENNSYLVANIA
    ALLEGIANCE TELECOM INC TEXAS
    ALLEGIANT BANCORP INC/MO/ MISSOURI
    ALLEN ORGAN CO PENNSYLVANIA
    ALLERGAN INC CALIFORNIA
    ALLERGY RESEARCH GROUP INC CALIFORNIA
    ALLETE INC MINNESOTA
    ALLIANCE BANCORP OF NEW ENGLAND INC CONNECTICUT
    ALLIANCE BANCSHARES CALIFORNIA CALIFORNIA
    ALLIANCE BANCSHARES INC GEORGIA
    ALLIANCE BANKSHARES CORP VIRGINIA
    ALLIANCE CAPITAL MANAGEMENT HOLDING LP NEW YORK
    ALLIANCE CAPITAL MANAGEMENT L P NEW YORK
    ALLIANCE DATA SYSTEMS CORP TEXAS
    ALLIANCE FIBER OPTIC PRODUCTS INC CALIFORNIA
    ALLIANCE FINANCIAL CORP /NY/ NEW YORK
    ALLIANCE GAMING CORP NEVADA
    ALLIANCE HEALTH INC TEXAS
    ALLIANCE HEALTHCARD INC GEORGIA
    ALLIANCE IMAGING INC /DE/ CALIFORNIA
    ALLIANCE LAUNDRY CORP WISCONSIN
    ALLIANCE LAUNDRY HOLDINGS LLC WISCONSIN
    ALLIANCE LAUNDRY SYSTEMS LLC WISCONSIN
    ALLIANCE PHARMACEUTICAL CORP CALIFORNIA
    ALLIANCE RESOURCE PARTNERS LP OKLAHOMA
    ALLIANCE SEMICONDUCTOR CORP /DE/ CALIFORNIA
    ALLIANCE TOWERS INC FLORIDA
    ALLIANT ENERGY CORP WISCONSIN
    ALLIANT TECHSYSTEMS INC MINNESOTA
    ALLIED BANCSHARES INC GEORGIA
    ALLIED CAPITAL CORP DISTRICT OF COLUMBIA
    ALLIED DEFENSE GROUP INC VIRGINIA
    ALLIED FIRST BANCORP INC ILLINOIS
    ALLIED GOLD LTD AUSTRALIA
    ALLIED HEALTHCARE INTERNATIONAL INC NEW YORK
    ALLIED HEALTHCARE PRODUCTS INC MICHIGAN
    ALLIED HOLDINGS INC GEORGIA
    ALLIED MOTION TECHNOLOGIES INC COLORADO
    ALLIED RESOURCES INC UTAH
    ALLIED WASTE INDUSTRIES INC ARIZONA
    ALLIN CORP PENNSYLVANIA
    ALLION HEALTHCARE INC NEW YORK
    ALLIS CHALMERS CORP TEXAS
    ALLMERICA FINANCIAL CORP MASSACHUSETTS
    ALLOS THERAPEUTICS INC COLORADO
    ALLOY INC NEW YORK
    ALLOY STEEL INTERNATIONAL INC NULL
    ALLSCRIPTS HEALTHCARE SOLUTIONS INC ILLINOIS
    ALLSTATE CORP ILLINOIS
    ALLSTATE LIFE INSURANCE CO ILLINOIS
    ALLSTATE LIFE INSURANCE CO OF NEW YORK NEW YORK
    ALLSTATES WORLDCARGO INC NEW JERSEY
    ALLTEL CORP ARKANSAS
    ALMOST FAMILY INC KENTUCKY
    ALNILAM CORP CALIFORNIA
    ALPENA BANCSHARES INC MICHIGAN
    ALPHA NUTRACEUTICALS INC CALIFORNIA
    ALPHA GENERATION INC TEXAS
    ALPHA HOLDING INC/ DE COLORADO
    ALPHA PRO TECH LTD ONTARIO, CANADA
    ALPHA SPACECOM INC HONG KONG
    ALPHA TECHNOLOGIES GROUP INC CALIFORNIA
    ALPHARMA INC NEW JERSEY
    ALPHARX INC ONTARIO, CANADA
    ALPHATRADE COM BRITISH COLUMBIA, CANADA
    ALPINE AIR EXPRESS INC/DE UTAH
    ALPINE GROUP INC /DE/ NEW YORK
    ALR TECHNOLOGIES INC NORTH CAROLINA
    ALTAIR NANOTECHNOLOGIES INC NEVADA
    ALTEON INC /DE NEW JERSEY
    ALTERA CORP CALIFORNIA
    ALTERNATE ENERGY CORP ONTARIO, CANADA
    ALTERNATIVE ASSET GROWTH FUND L P TEXAS
    ALTERNATIVE ENERGY SOURCES INC WASHINGTON
    ALTERNATIVE LOAN TRUST MORT PASS THROUGH CERT SERIES 2003-4 NORTH CAROLINA
    ALTERNATIVE LOAN TRUST SERIES 2003-1 NULL
    ALTERNATIVE RESOURCES CORP ILLINOIS
    ALTERNET SYSTEMS INC BRITISH COLUMBIA, CANADA
    ALTEX INDUSTRIES INC COLORADO
    ALTIGEN COMMUNICATIONS INC CALIFORNIA
    ALTIRIS INC UTAH
    ALTRIA GROUP INC NEW YORK
    ALTRIMEGA HEALTH CORP TEXAS
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