Hi,
I don't know if this is too late you be of any use to you but I'll post it in case it is.
You're second post is correct
access-list 100 deny ip 200.0.0.0 3.255.255.255 any
Will deny between 200 and 203.
To deny the range you stated in your first post you would need:
access-list 100 deny ip 148.203.0.0 0.191.255.255 any
The 191 tells the acl to ignore all but the first two bits of the octect.
In effect you are saying start from 203 and deny anythhing that has a 1 in the first two octects, so that acl would deny 203 to 255 not 250.
Hope this helps
Steve