X0201 4 2004-04-06 0000318259 AMERICAN BUILDING CONTROL INC ABCX 0001162779 VICTORIA & EAGLE STRATEGIC FUND CAYMAN ISLAND P.O. BOX 1984 G.T. ELIZABETHAN SQUARE GRAND CAYMAN, CAYMAN ISLANDS SWITZERLAND 0 0 1 0 0001247550 BIPIELLE BANK SUISSE VIA NASSA 11 6900 LUGANO, SWITZERLAND SWITZERLAND 0 0 1 0 Common Stock 2004-04-06 4 S 0 59725 2.42 D 2120000 D BIPIELLE Bank (Suisse) S.A. (the "Bank"), as the majority equity owner of Victoria & Eagle Strategic Fund, Ltd., a Cayman Islands corporation, may be deemed to be the beneficial owner of the securities reported herein. Pursuant to Rule 16a-1(a)(4) under the Act, this filing shall not be deemed an admission that the Bank is, for purposes of Section 16 of the Act or otherwise, the beneficial owner of any securities in which it does not have a pecuniary interest. Fabio Conti, Director of Victoria & Eagle Strategic Fund, Ltd. 2004-04-08 G. Basta, Deputy General Manager of BIPIELLE Bank (Suisse) S.A. 2004-04-08 M. Torti, Vice President of BIPIELLE Bank (Suisse) S.A. 2004-04-08