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(b)
(Amendment No. )
Rockford Corporation
--------------------------------------------------------------------------------
(Name of Issuer)
Common Stock, $.01 par value
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(Title of Class of Securities)
77316P101
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(CUSIP Number)
February 23, 2006
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(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)
CUSIP No. 77316P101
---------------------
1. NAME OF REPORTING PERSONS
I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)
Daeg Capital Management, LLC(1)
2. CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
(a) [_]
(b) [X]
3. SEC USE ONLY
4. CITIZENSHIP OR PLACE OF ORGANIZATION
United States
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH
5. SOLE VOTING POWER
0
6. SHARED VOTING POWER
529,376
7. SOLE DISPOSITIVE POWER
0
8. SHARED DISPOSITIVE POWER
529,376
9. AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
529,376
10. CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*
[_]
11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
5.7%
12. TYPE OF REPORTING PERSON*
OO
________________________________________________________________________________
(1) The securities reported herein are held by Daeg Partners, L.P., to which
Daeg Capital Management, LLC serves as General Partner. Scott Kimelman is
the managing member of Daeg Capital Management, LLC.
CUSIP No. 77316P101
---------------------
1. NAME OF REPORTING PERSONS
I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)
Daeg Partners, L.P.(2)
2. CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
(a) [_]
(b) [X]
3. SEC USE ONLY
4. CITIZENSHIP OR PLACE OF ORGANIZATION
Delaware
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH
5. SOLE VOTING POWER
0
6. SHARED VOTING POWER
529,376
7. SOLE DISPOSITIVE POWER
0
8. SHARED DISPOSITIVE POWER
529,376
9. AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
529,376
10. CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*
[_]
11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
5.7%
12. TYPE OF REPORTING PERSON*
PN
________________________________________________________________________________
(2) The securities reported herein are held by Daeg Partners, L.P., to which
Daeg Capital Management, LLC serves as General Partner. Scott Kimelman is
the managing member of Daeg Capital Management, LLC.
CUSIP No. 77316P101
---------------------
1. NAME OF REPORTING PERSONS
I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)
Scott Kimelman(3)
2. CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*
(a) [_]
(b) [X]
3. SEC USE ONLY
4. CITIZENSHIP OR PLACE OF ORGANIZATION
Delaware
NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH
5. SOLE VOTING POWER
0
6. SHARED VOTING POWER
529,376
7. SOLE DISPOSITIVE POWER
0
8. SHARED DISPOSITIVE POWER
529,376
9. AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
529,376
10. CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES CERTAIN SHARES*
[_]
11. PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
5.7%
12. TYPE OF REPORTING PERSON*
IN
________________________________________________________________________________
(3) The securities reported herein are held by Daeg Partners, L.P., to which
Daeg Capital Management, LLC serves as General Partner. Scott Kimelman is
the managing member of Daeg Capital Management, LLC.
CUSIP No. 77316P101
---------------------
Item 1(a). Name of Issuer:
Rockford Corporation
____________________________________________________________________
Item 1(b). Address of Issuer's Principal Executive Offices:
600 South Rockford Drive
Tempe, Arizona
____________________________________________________________________
Item 2(a). Name of Person Filing:
Daeg Capital Management, LLC
Daeg Partners, L.P.
Scott Kimelman
____________________________________________________________________
Item 2(b). Address of Principal Business Office, or if None, Residence:
Daeg Capital Management, LLC
100 Park Avenue
New York, New York 10017
Daeg Partners, L.P.
100 Park Avenue
New York, New York 10017
Scott Kimelman
c/o Daeg Capital Management, LLC
100 Park Avenue
New York, New York 10017
___________________________________________________________________
Item 2(c). Citizenship:
Daeg Capital Management, LLC - United States
Daeg Partners, L.P. - United States
Scott Kimelman - United States
____________________________________________________________________
Item 2(d). Title of Class of Securities:
Common Stock, $.01 par value
____________________________________________________________________
Item 2(e). CUSIP Number:
77316P101
____________________________________________________________________
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.
(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.
Provide the following information regarding the aggregate number and
percentage of the class of securities of the issuer identified in Item 1.
(a) Amount beneficially owned:
Daeg Capital Management, LLC: 529,376 shares
Daeg Partners, L.P.: 529,376 shares
Scott Kimelman: 529,376 shares
______________________________________________________________________
(b) Percent of class:
Daeg Capital Management, LLC: 5.7%
Daeg Partners, L.P.: 5.7%
Scott Kimelman: 5.7%
______________________________________________________________________
(c) Number of shares as to which Daeg Capital Management, LLC has:
(i) Sole power to vote or to direct the vote
0
______________________,
(ii) Shared power to vote or to direct the vote
529,376
_____________________,
(iii) Sole power to dispose or to direct the
disposition of 0
_____________________,
(iv) Shared power to dispose or to direct the
disposition of 529,376
_____________________.
Number of shares as to which Daeg Partners, L.P. has:
(i) Sole power to vote or to direct the vote
0
______________________,
(ii) Shared power to vote or to direct the vote
529,376
_____________________,
(iii) Sole power to dispose or to direct the
disposition of 0
_____________________,
(iv) Shared power to dispose or to direct the
disposition of 529,376
_____________________.
Number of shares as to which Scott Kimelman has:
(i) Sole power to vote or to direct the vote
0
______________________,
(ii) Shared power to vote or to direct the vote
529,376
_____________________,
(iii) Sole power to dispose or to direct the
disposition of 0
_____________________,
(iv) Shared power to dispose or to direct the
disposition of 529,376
_____________________.
Item 5. Ownership of Five Percent or Less of a Class.
If this statement is being filed to report the fact that as of the date
hereof the reporting person has ceased to be the beneficial owner of more than
five percent of the class of securities check the following [ ].
N/A
_______________________________________________________________________
Item 6. Ownership of More Than Five Percent on Behalf of Another Person.
If any other person is known to have the right to receive or the power to
direct the receipt of dividends from, or the proceeds from the sale of, such
securities, a statement to that effect should be included in response to this
item and, if such interest relates to more than five percent of the class, such
person should be identified. A listing of the shareholders of an investment
company registered under the Investment Company Act of 1940 or the beneficiaries
of employee benefit plan, pension fund or endowment fund is not required.
N/A
_______________________________________________________________________
Item 7. Identification and Classification of the Subsidiary Which Acquired the
Security Being Reported on by the Parent Holding Company or Control
Person.
If a parent holding company or Control person has filed this schedule,
pursuant to Rule 13d-1(b)(1)(ii)(G), so indicate under Item 3(g) and attach an
exhibit stating the identity and the Item 3 classification of the relevant
subsidiary. If a parent holding company or control person has filed this
schedule pursuant to Rule 13d-1(c) or Rule 13d-1(d), attach an exhibit stating
the identification of the relevant subsidiary.
N/A
_______________________________________________________________________
Item 8. Identification and Classification of Members of the Group.
If a group has filed this schedule pursuant to s.240.13d-1(b)(1)(ii)(J), so
indicate under Item 3(j) and attach an exhibit stating the identity and Item 3
classification of each member of the group. If a group has filed this schedule
pursuant to s.240.13d-1(c) or s.240.13d-1(d), attach an exhibit stating the
identity of each member of the group.
N/A
_______________________________________________________________________
Item 9. Notice of Dissolution of Group.
Notice of dissolution of a group may be furnished as an exhibit stating the
date of the dissolution and that all further filings with respect to
transactions in the security reported on will be filed, if required, by members
of the group, in their individual capacity. See Item 5.
N/A
______________________________________________________________________
Item 10. Certifications.
Certification for Rule 13d-1(c): 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.
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.
March 6, 2006
----------------------------------------
(Date)
Daeg Capital Management, LLC(4)
By: /s/ Scott Kimelman
--------------------------------------
Managing Member
Daeg Partners, L.P.(4)
By: Daeg Capital Management, LLC
General Partner
By: /s/ Scott Kimelman
-----------------------------------
Managing Member
/s/ Scott Kimelman(4)
----------------------------------------
Scott Kimelman
(4) The Reporting Persons disclaim beneficial ownership except to the extent of
their pecuniary interest therein.
Exhibit A
AGREEMENT
The undersigned agree that this Schedule 13G dated March 6, 2006 relating to the
Common Stock, $.01 par value, of Rockford Corporation shall be filed on behalf
of the undersigned.
Daeg Capital Management, LLC
By: /s/ Scott Kimelman
--------------------------------------
Managing Member
Daeg Partners, L.P.
By: Daeg Capital Management, LLC
General Partner
By: /s/ Scott Kimelman
-----------------------------------
Managing Member
/s/ Scott Kimelman
----------------------------------------
Scott Kimelman
SK 02962 0001 649637