The Securities and Exchange Commission suspended trading today in the securities of twenty-six companies for not making required periodic filings with the Commission.

Because of these delinquencies, investors were unable to obtain current and accurate information about these companies. The trading suspensions will last for ten business days. In addition to these trading suspensions, the Commission today also instituted proceedings to determine whether to revoke or suspend the securities registrations of twenty-five companies, including twelve of those subject to the trading suspensions, for failing to make periodic filings. Ten of these companies simultaneously settled with the Commission and agreed to revocation of their securities registrations.

Alan L. Beller, Director of the Commission’s Division of Corporation Finance, said, “Public companies must keep investors informed through accurate and timely periodic filings with the Commission. Companies that shirk these responsibilities should realize that we will take action to revoke their stock registrations. If, to protect investors, we need to suspend trading at the time we announce the revocation proceedings, we will do that as well.”

Larry West, Associate Director of the Commission’s Division of Enforcement, added, "The periodic filing requirements are the cornerstone of our full disclosure system. When companies fail to make their filings, investors can get hurt. That's why we're moving today to revoke stock registrations and suspend trading in the stocks of numerous companies that are seriously delinquent in their filings.”

The twenty-six companies whose trading was suspended today are Abacan Resources Corp. (ABACQ), Advanced Solutions and Technologies, Inc. (ADVK), American Multiplexer Corp. (AMUT), Amitelo Communications, Inc. (ALOC), Asset Equity Group, Inc. (ASEQ), Comparator Systems Corp. (IDID), Digi Link Technologies, Inc. (DGLT), DMT Energy, Inc. (DMTY), DrKoop.Com, Inc. (KOOP), Emerging Enterprise Solutions, Inc. (EESI), First Pacific Networks, Inc. (FPNQ), GEMZ, Inc. (GMZP), Heroes, Inc. (HERS), Homeland Security Technology, Inc. (HSTJ), Household Direct, Inc. (BYIT), Infotopia, Inc. (IFTA), International Brands, Inc. (INBR), Interspace Enterprises, Inc. (ITET), JTS Corp. (JTSC), Mega Micro Technologies Group, Inc. (MGGA), 1st Miracle Entertainment, Inc. (MEMI), Shaman Pharmaceuticals, Inc. (SHPH), United States Crude International, Inc. (USCI), Vertical Computer Systems, Inc. (VCSY), Webvan Group, Inc. (WBVNQ), and Whitehall Enterprises, Inc. (WTHL).

The trading suspensions commenced at 9:30 a.m., E.S.T., on Dec. 1, 2004, and terminate at 11:59 p.m., E.S.T., on Dec. 14, 2004.

The fifteen companies that are the subjects of the unsettled proceedings to determine whether to revoke or suspend their securities registrations are Abacan Resources Corp. (ABACQ), American Multiplexer Corp. (AMUT), Asset Equity Group, Inc. (ASEQ), DMT Energy, Inc. (DMTY), Heroes, Inc. (HERS), Household Direct, Inc. (BYIT), International Brands, Inc. (INBR), Interspace Enterprises, Inc. (ITET), JSJ Capital II, Inc., JTS Corp. (JTSC), Mega Micro Technologies Group, Inc. (MGGA), S D E Holdings 2, Inc., Vertical Computer Systems, Inc. (VCSY), VSAT Net, Inc. and Webvan Group, Inc. (WBVNQ).

The ten companies that settled to revocation proceedings, without admitting or denying the allegations of the Commission’s orders, are Bigmar, Inc. (BGMR), Biogan International, Inc. (BIGM), Bluestar Enterprises, Inc., Centura Software, Inc. (MBNEQ), DirectShoes.Com, Inc., HealthWatch, Inc. (HEAL), Learncom, Inc. (LRCM), Marchfirst, Inc. (MRCHQ), Winstar Communications, Inc. (WCIIQ), and 21st Century Wireless Group, Inc.

The Commission cautions broker dealers, shareholders, and prospective purchasers that they should carefully consider the foregoing information, along with all other currently available information and any information subsequently issued by the company. Further, brokers and dealers should be alert to the fact that, pursuant to Rule 15c2-11 under the Securities Exchange Act of 1934, at the termination of the trading suspensions, no quotations may be entered unless and until they have strictly complied with all of the provisions of that rule. If any broker or dealer enters any quotation which is in violation of the rule, the Commission will consider the need for prompt enforcement action.