UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G
Under the Securities Exchange Act of 1934


Symphonix Liquidating Trust
- -------------------------------------------------------------------------------
(Name of Issuer)



Common Stock, $.001 par value
- -------------------------------------------------------------------------------
(Title of Class of Securities)
 871951109
- ------------------------------------------------------------------------------
(CUSIP Number)

Kellogg Capital Group, LLC
(formerly Performance Capital Group, LLC)
14 Wall Street, 27th Floor
New York,  New York, 10005
(212) 433-7777
- -------------------------------------------------------------------------------
(Name, Address and Telephone Number of Person Authorized to
Receive Notices and Communications)

May 21, 2003
- -------------------------------------------------------------------------------
(Date of Event Which Requires Filing of this Statement)


Check the appropriate box to designate the rule pursuant to which this Schedule
is filed:

[X] Rule 13d-1(b)

[ ] Rule 13d-1(c)

[ ] Rule 13d-1(d)



*The remainder of this cover page shall be filled out for a
reporting person's initial filing on this form with respect
to the subject class of securities, and for any subsequent
amendment containing information which would alter
the disclosures provided in a prior cover page.

The information required in the remainder of this cover page
shall not be deemed to be "filed" for the purpose of
Section 18 of the Securities Exchange Act of 1934("Act")
or otherwise subject to the liabilities of that
section of the Act but shall be subject to all other
provisions of the Act (however, see the Notes).


CUSIP NO. 871951109                          Page 2 of 5 Pages
- -------------------------------------------------------------------
      NAMES OF REPORTING PERSONS
 1    I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)

      Kellogg Capital Group, LLC
      Tax I.D.:  13-4067067
- ------------------------------------------------------------
      CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP (SEE INSTRUCTIONS)

 2                                                              (a) [_]
                                                                (b) [_]
- ---------------------------------------------------------
      SEC USE ONLY
 3

- ----------------------------------------------------------------
      CITIZENSHIP OR PLACE OF ORGANIZATION
 4

      New York
- -----------------------------------------------------------------
                                              SOLE VOTING POWER
                                        5
   NUMBER OF
                                             2,539,298
   SHARES           -------------------------------------------------
                                              SHARED VOTING POWER
   BENEFICIALLY                         6

   OWNED BY                                   0
                    -------------------------------------------------
   EACH                                     SOLE DISPOSITIVE POWER
                                        7
   REPORTING
                                             2,539,298
   PERSON           ----------------------------------------
                                        SHARED DISPOSITIVE POWER
   WITH:                                8
                                              0
- ----------------------------------------------------------------------
         AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
 9
          2,539,298

- ---------------------------------------------------------------------
         CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN
10       SHARES (SEE INSTRUCTIONS)
                                                                   [_]
- ---------------------------------------------------------------------------
         PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)
11
        7.1%

- -----------------------------------------------------------------------
         TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)
12
         BD

- --------------------------------------------------------------------------------


Item 1.

         (a)  Name of Issuer

              Symphonix Liquidating Trust

         (b)  Address of Issuer's Principal Executive Offices
              C/O James Hanley, Trustee
	      1100 N. Market Street
              Bloomington, Deleware 19890

Item 2.

         (a)  Name of Person Filing

              Kellogg Capital Group, LLC

         (b)  Address of Principal Business Office or, if none, Residence

              14 Wall Street, 27th Floor
              New York, NY 10005

         (c)  Citizenship

              New York

         (d)  Title of Class of Securities

               Common Stock, $.001 par value

         (e)  CUSIP Number

              871951109

Item 3.

              If This Statement is Filed Pursuant to Rule 13d-1(b), or 13d-2(b)
or (c), Check Whether the Person Filing is a:

              (a) [X]  Broker or dealer registered under Section 15 of the
                       Exchange Act.

              (b) [ ]  Bank as defined in Section 3(a)(6) of the Exchange Act

              (c) [ ]  Insurance company as defined in Section 3(a)(19) of the
                       Exchange Act.

              (d) [ ]  Investment company registered under Section 8 of the
                       Investment Company Act.

              (e) [ ]  An investment adviser in accordance with
                       Rule 13d-1(b)(1)(ii)(E);

              (f) [ ]  An employee benefit plan or endowment fund in accordance
                       with Rule 13d-1(b)(1)(ii)(F);

              (g) [ ]  A parent holding company or control person in accordance
                       with Rule 13d-1(b)(1)(ii)(G);

              (h) [ ]  A savings association as defined in Section 3(b) of the
                       Federal Deposit Insurance Act;

              (i) [ ]  A church plan that is excluded from the definition of an
                       investment company under Section 3(c)(14) of the
                       Investment Company Act;

              (j) [ ]  Group, in accordance with Rule 13d-1(b)(1)(ii)(J).


Item 4. Ownership.

    (a)Amount beneficially owned: 2,539,298
    (b)Percent of class:  7.1%
    (c)Number of shares as to which the person has: 2,539,298

    (i)Sole power to vote or to direct the vote  2,539,298
   (ii)Shared power to vote or to direct the vote - 0
   (iiiSole power to dispose or to direct the disposition of 2,539,298
   (ivShared power to dispose or to direct the disposition of - 0
 2
Item 5.  Ownership of Five Percent or Less of a Class.
This Schedule 13G is not being filed to report that the reporting person
has ceased to be the owner of more than 5% of the outstanding shares of
common stock of the company.

Item 6.  Ownership of More than Five Percent On behalf of another person. No
other person has the right to receive or the power to direct the receipts of
dividends from, or the proceeds from the sale of , the securities of
Symphonix Liquidating Trust held by Kellogg Capital Group, LLC.

Item 7.  Identification and Classification of the Subsidiary Which Acquired the
Security Being Reported on by the Parent Holding Company. This Schedule
13G is not being filed by a parent holding company or a
control person pursuant to Rule 13d-1(b)(1)(ii)(G).

Item 8.  Identification and Classification of Members of the Group.

     This Schedule is not being filed by a group pursuant to Rule
13d-1(b)(1)(ii)(J).

Item 9.  Notice of Dissolution of a Group.

     Not applicable.

Item 10. Certification.

     (b) This Schedule 13G is being filed pursuant to Rule 13d-1(b):


By signing below I certify that, to the best of my knowledge and belief,
the securities referred to above were acquired and are held in the
ordinary course of business and were not acquired and are not
held for the purpose of or with the effect of changing or influencing
the control of the issuer of the securities and were not acquired
and are not held in connection with or as a participant in any
transaction having that purpose or effect.


                                    SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify
       that the information set
forth in this statement is true, complete and correct.

                                               January 22,2004
                                         ----------------------------------
                                                      Date

                                           /s/ Matthew Brand
                                     ----------------------------------
                                              Matthew Brand
                                           Title: Managing Director

_____________________________________________________