SPEAR & JACKSON INC

Q: Jun 30 2007

Q: Mar 31 2007

Q: Dec 31 2006

FY: Sep 30 2006

FY: Sep 30 2006

Q: Jun 30 2006

Q: Mar 31 2006

Q: Dec 31 2005

FY: Sep 30 2005

Q: Jun 30 2005

Q: Mar 31 2005

Q: Jun 30 2004

Q: Dec 31 2004

Q: Dec 31 2004

FY: Sep 30 2004

FY: Sep 30 2004

Q: Jun 30 2004

Q: Jun 30 2004

Q: Mar 31 2004

Q: Mar 31 2004

2.01,9.01

1.01,9.01

Other Events

7.01,9.01

5.02

Departure of Directors or Principal Officers; Election of Directors; Appointment of Principal Officers

8.01

Other Events

5.02,9.01

5.02

5.02

1.01,2.01,2.05,5.01,9.01

8.01

7.01,9.01

Cost Associated with Exit or Disposal Activities

8.01

8.01

8.01

8.01

8.01

Certification of termination of registration of a class of securities (Section 12(g))

Post Effective Amendment to S-8

Registration statement under Securities Act of 1933 to be offered to employees pursuant to certain plans

Registration statement under Securities Act of 1933 to be offered to employees pursuant to certain plans

Post-effective amendment to a registration statement

No description available

No description available

No description available

No description available

No description available

Required Information in Proxy Statement

No description available

No description available

No description available

No description available

No description available

No description available

No description available

SPEAR & JACKSON INC

SPEAR & JACKSON INC

SPEAR & JACKSON INC

SPEAR & JACKSON INC

LOEB PARTNERS CORP

LOEB PARTNERS CORP

SPEAR & JACKSON INC

LOEB PARTNERS CORP

Harrington John R JR

Poon Andy Yan Wai

Lam Maria Yuen Man

Ho Lewis Hon Ching

United Pacific Industries LTD

Pantene Global Holdings LTD;United Pacific Industries LTD

JACUZZI BRANDS INC

JACUZZI BRANDS INC

JACUZZI BRANDS INC

JACUZZI BRANDS INC

JACUZZI BRANDS INC

JACUZZI BRANDS INC

Letter from the SEC

Letter from the SEC

Letter from the SEC

Correspondence with the SEC

Correspondence with the SEC

Letter from the SEC

Definitive information statement

Correspondence with the SEC

Letter from the SEC

Correspondence with the SEC

Letter from the SEC

Correspondence with the SEC

Letter from the SEC

Letter from the SEC

Definitive information statement