Liquidmetal Technologies, Inc., disclosed that it had received a grand jury subpoena for documents related to the company’s accounting.  A press release (here) states: "The documents being sought include accounting records, documents relating to the Company’s relationship with Growell Metal of Korea, and documents and records relating to transactions in Company stock by officers and directors. The Company has been advised that the materials sought are pertinent to a grand jury investigation recently initiated in the Middle District of Florida by the U.S. Department of Justice, Criminal Division, Fraud Section concerning alleged accounting improprieties by the Company, among other things."  While the press release is vague — naturally — it may be that the overseas transactions involve possible Foreign Corrupt Practices Act violations, particularly when the Fraud Section conducts the investigation.  The issues related to transactions in company stock could indicate possible insider trading questions, but again it’s not clear where the government is going.  (ph)