-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, I55aOcqkbfc0lUL0409Atyspaw5dH0mJYcIf/Malrhqjc3ScxqL74Ad7FiJ5pfv5 2CUAF5orA8CmUk4R6rNYaA== 0000921895-06-001744.txt : 20060809 0000921895-06-001744.hdr.sgml : 20060809 20060808180251 ACCESSION NUMBER: 0000921895-06-001744 CONFORMED SUBMISSION TYPE: SC 13G/A PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060809 DATE AS OF CHANGE: 20060808 SUBJECT COMPANY: COMPANY DATA: COMPANY CONFORMED NAME: HANDHELD ENTERTAINMENT, INC. CENTRAL INDEX KEY: 0001309710 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-ELECTRICAL APPLIANCES, TV & RADIO SETS [5064] IRS NUMBER: 980430675 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: SC 13G/A SEC ACT: 1934 Act SEC FILE NUMBER: 005-81632 FILM NUMBER: 061014442 BUSINESS ADDRESS: STREET 1: 539 BRYANT STREET, SUITE 403 CITY: SAN FRANCISCO STATE: CA ZIP: 94107 BUSINESS PHONE: 415-495-6470 MAIL ADDRESS: STREET 1: 539 BRYANT STREET, SUITE 403 CITY: SAN FRANCISCO STATE: CA ZIP: 94107 FORMER COMPANY: FORMER CONFORMED NAME: VIKA CORP. DATE OF NAME CHANGE: 20041124 FILED BY: COMPANY DATA: COMPANY CONFORMED NAME: BAKER DAVID N CENTRAL INDEX KEY: 0001340859 FILING VALUES: FORM TYPE: SC 13G/A BUSINESS ADDRESS: BUSINESS PHONE: 415-262-1353 MAIL ADDRESS: STREET 1: 600 CALIFORNIA STREET STREET 2: 9TH FLOOR CITY: SAN FRANCISCO STATE: CA ZIP: 94108 SC 13G/A 1 sc13ga206564bak_08072006.htm sec document


                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

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

                                  SCHEDULE 13G

                                 (RULE 13d-102)

           INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT TO
     RULES 13D-1(b), (c), AND (d) AND AMENDMENTS THERETO FILED PURSUANT TO
                                   RULE 13D-2
                               (AMENDMENT NO. 2)*

                          HANDHELD ENTERTAINMENT, INC.
- --------------------------------------------------------------------------------
                                (Name of Issuer)

                    Common Stock, par value $0.0001 per share
- --------------------------------------------------------------------------------
                         (Title of Class of Securities)

                                   410247 10 0
- --------------------------------------------------------------------------------
                                 (CUSIP Number)

                                August 7, 2006
- --------------------------------------------------------------------------------
             (Date of Event Which Requires Filing of this Statement)

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

/_/     Rule 13d-1(b)

/X/     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 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. 410247 10 0                 13G                      Page 2 of 7 Pages
- -------------------------                              -------------------------


================================================================================
     1         NAMES OF REPORTING PERSONS
               I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)

                    David N. Baker
- --------------------------------------------------------------------------------
     2         CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP          (a) / /
                                                                         (b) / /
- --------------------------------------------------------------------------------
     3         SEC USE ONLY

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

                    United States of America
- --------------------------------------------------------------------------------
 NUMBER OF         5     SOLE VOTING POWER
   SHARES
BENEFICIALLY                  694,950
  OWNED BY     -----------------------------------------------------------------
    EACH           6     SHARED VOTING POWER
 REPORTING
PERSON WITH                   0
               -----------------------------------------------------------------
                   7     SOLE DISPOSITIVE POWER

                              694,950
               -----------------------------------------------------------------
                   8     SHARED DISPOSITIVE POWER

                              0
- --------------------------------------------------------------------------------
    9          AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON

                    694,950
- --------------------------------------------------------------------------------
    10         CHECK BOX IF THE AGGREGATE AMOUNT IN ROW 9 EXCLUDES CERTAIN
               SHARES (SEE INSTRUCTIONS)                                     / /
- --------------------------------------------------------------------------------
    11         PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9

                    4.6%
- --------------------------------------------------------------------------------
    12         TYPE OF REPORTING PERSON (SEE INSTRUCTIONS)

                    IN
================================================================================



- -------------------------                              -------------------------
CUSIP No. 410247 10 0                 13G                      Page 3 of 7 Pages
- -------------------------                              -------------------------

ITEM 1.

     (a)  Name of Issuer:

          Handheld Entertainment, Inc.

     (b)  Address of Issuer's Principal Executive Offices:

          539 Bryant Street, Suite 403
          San Francisco, CA 94107

ITEM 2.

     (a)  Name of Person Filing:

          David N. Baker (the "Reporting Person")

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

          41 Sutter Street
          San Francisco, CA 94104

     (c)  Citizenship:

          United States of America

     (d)  Title of Class of Securities:

          Common Stock, par value $0.0001 per share ("Common Stock")

     (e)  CUSIP Number:

          410247 10 0

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)  / /  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;




- -------------------------                                  ---------------------
CUSIP No. 410247 10 0                 13G                      Page 4 of 7 Pages
- -------------------------                                  ---------------------


          (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:

          694,950 shares of Common Stock.  Includes  280,455  shares  controlled
          indirectly by the David N. Baker Alaska Trust and 175,000  shares held
          by Core Fund, L.P. The Reporting  Person is the managing  principal of
          Core Fund Management, L.P., which is the general partner of Core Fund,
          L.P., and therefore has sole voting and dispositive power with respect
          to the shares held by Core Fund, L.P.

     (b)  Percent of Class:

          4.6%

     (c)  Number of shares as to which such person has:

          (i)   Sole power to vote or to direct the vote:

                694,950

          (ii)  Shared power to vote or to direct the vote:



- -------------------------                                  ---------------------
CUSIP No. 410247 10 0                 13G                      Page 5 of 7 Pages
- -------------------------                                  ---------------------

                0

          (iii) Sole power to dispose or to direct the disposition of:

                694,950

           (iv) Shared power to dispose or to direct the disposition of:

                0

ITEM 5.   OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS.

                As of August 7,  2006,  the  Reporting  Person  ceased to be the
          beneficial owner of more than 5% of the shares of the Issuer.

ITEM 6.   OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER PERSON.

                Not Applicable.

ITEM 7.   IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH ACQUIRED THE
          SECURITY BEING  REPORTED ON BY THE PARENT  HOLDING  COMPANY OR CONTROL
          PERSON.

                Not Applicable.

ITEM 8.   IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP.

                Not Applicable.

ITEM 9.   NOTICE OF DISSOLUTION OF GROUP.

                Not Applicable.



- -------------------------                                  ---------------------
CUSIP No. 410247 10 0                 13G                      Page 6 of 7 Pages
- -------------------------                                  ---------------------


ITEM 10.  CERTIFICATION.

          By  signing  below I certify  that,  to the best of my  knowledge  and
belief, the securities  referred to above 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.

           [The remainder of this page was intentionally left blank.]




- -------------------------                                  ---------------------
CUSIP No. 410247 10 0                 13G                      Page 7 of 7 Pages
- -------------------------                                  ---------------------


                                    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.

Dated: August 8, 2006

                                                     /s/ David N. Baker
                                                     ---------------------------
                                                     David N. Baker


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