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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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ACCESSION NUMBER:		9999999997-04-028483
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FILED AS OF DATE:		20040701

FILER:

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		FORMER CONFORMED NAME:	PIONEER ELECTRONIC CORP
		DATE OF NAME CHANGE:	19930618
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