-----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, BN3ZhVa8ZIKsvAL8PTdUS9WBZxH12fN6e5INomkYhZSxQbpe0kkqFkm14mEs4yVO fzVe7SoF7KxljbJH0ZcwAg== 0000950133-01-501784.txt : 20010704 0000950133-01-501784.hdr.sgml : 20010704 ACCESSION NUMBER: 0000950133-01-501784 CONFORMED SUBMISSION TYPE: SC 13G PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20010703 SUBJECT COMPANY: COMPANY DATA: COMPANY CONFORMED NAME: GREG MANNING AUCTIONS INC CENTRAL INDEX KEY: 0000895516 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 222365834 STATE OF INCORPORATION: NY FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: SC 13G SEC ACT: SEC FILE NUMBER: 005-51355 FILM NUMBER: 1674922 BUSINESS ADDRESS: STREET 1: 775 PASSAIC AVE CITY: WEST CALDWELL STATE: NJ ZIP: 07006 BUSINESS PHONE: 9738820004 MAIL ADDRESS: STREET 1: 775 PASSAIC AVE CITY: WEST CALDWELL STATE: NJ ZIP: 07006 FILED BY: COMPANY DATA: COMPANY CONFORMED NAME: TAIL WIND FUND LTD CENTRAL INDEX KEY: 0001074435 STANDARD INDUSTRIAL CLASSIFICATION: [] FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: SC 13G BUSINESS ADDRESS: STREET 1: WINDERMERE HOUSE STREET 2: 404 EAST BAY STREET P O BOX SS-5539 CITY: BRITISH VIRGIN ISLES SC 13G 1 w51213sc13g.htm DATE OF EVENT: MAY 30, 2001 sc13g

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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(b)

(Amendment No. __)1

Greg Manning Auctions, Inc.
(Name of Issuer)

Common Stock, par value $.01 per share
(Title of Class of Securities)

563823103
(CUSIP Number)

May 30, 2001
(Date of Event Which Requires Filing of this Statement)

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

        [  ] Rule 13d-1 (b)

        [X] Rule 13d-1 (c)

        [  ] Rule 13d-1 (d)

        1The 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 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 and 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. 563823103 Page 2 of 6 Pages
SCHEDULE 13G
1   NAME OF REPORTING PERSON
S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
     The Tail Wind Fund, Ltd.
2   CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP* (a)  [ ]
    (b)  [ ]
3   SEC USE ONLY
4   CITIZENSHIP OR PLACE OF ORGANIZATION
     British Virgin Islands
NUMBER OF SHARES

BENEFICIALLY

OWNED BY EACH

REPORTING

PERSON WITH
5SOLE VOTING POWER 758,436
6SHARED VOTING POWER 0
7SOLE DISPOSITIVE POWER 758,436
8SHARED DISPOSITIVE POWER 0
9AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     758,436		  
10CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES* [  ]
11PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9)
     7.48%		  
12TYPE OF REPORTING PERSON*
     OO		  

*SEE INSTRUCTIONS BEFORE FILLING OUT!

CUSIP No. 563823103 Page 3 of 6 Pages

     
Item 1(a).
Name of Issuer:
Greg Manning Auctions, Inc.
Item 1(b).
 Address of Issuer’s Principal Executive Offices:
775 Passaic Avenue
West Caldwell, New Jersey 07006
Item 2(a).
Name of Person Filing:
The Tail Wind Fund, Ltd.
Item 2(b).
Address of Principal Business Office or, if None, Residence:
Windermere House
404 East Bay Street
P.O. Box SS-5539
Nassau, Bahamas
Item 2(c).
 Citizenship:
British Virgin Islands
Item 2(d).
Title of Class of Securities:
This statement relates to 758,436 shares of common stock, par value $0.01 per share (the “Common Stock”), of Greg Manning Auctions, Inc., a Delaware corporation (the “Company”).
Item 2(e).
CUSIP Number:
536823103
Item 3.
If this statement is filed pursuant to Rules 13d-1(b), or 13d-2(b), check whether the person filing is a:
     
(a) [ ] Broker or dealer registered under Section 15 of the Act,
(b) [ ] Bank as defined in Section 3(a)(6) of the Act,

CUSIP No. 563823103 Page 4 of 6 Pages

     
(c) [ ] Insurance Company as defined in Section 3(a)(19) of the Act,
(d) [ ] Investment Company registered under Section 8 of the Investment Company Act,
(e) [ ] Investment Adviser registered under Section 203 of the Investment Advisers Act of 1940,
(f) [ ] Employee Benefit Plan, Pension Fund which is subject to the provisions of the Employee Retirement Income Security Act of 1974 or Endowment Fund; see 13d-1(b)(1)(ii)(F),
(g) [ ] Parent Holding Company, in accordance with Rule 13d-1(b)(ii)(G); see Item 7,
(h) [ ] Group, in accordance with Rule 13d-1(b)(1)(ii)(H)
(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)
If this statement is filed pursuant to Rule 13d-1(c), check this box [X]
     
Item 4.
Ownership.
(a)
Amount beneficially owned:
758,436 shares
(b)
Percent of class:
7.48%
(c)
Number of shares as to which such person has:
(i)
Sole power to vote or to direct the vote:  758,436
(ii)
Shared power to vote or to direct the vote:  0

CUSIP No. 563823103 Page 5 of 6 Pages

     
(iii)
Sole power to dispose or to direct the disposition of:  758,436
(iv)
Shared power to dispose or to direct the disposition of:  0
     
Item 5.
Ownership of Five Percent or Less of a Class.
Not applicable.
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.
Not applicable.
Item 8.
Identification and Classification of Members of the Group.
Not applicable.
Item 9.
Notice of Dissolution of Group.
None.
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.”

CUSIP No. 563823103 Page 6 of 6 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.

     
June 30, 2001
 
The Tail Wind Fund, Ltd.
 
By:
Brighton Holdings Limited, as Sole Director
 
By:
/s/ Michael M. Darville
Name: Michael M. Darville
Title: Director
 
By:
/s/ C. Dianne Bingham
Name: C. Dianne Bingham
Title: Director
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