Using pswrite to convert a pdf report from J.D. Edwards (Peoplesoft 
EnterpriseOne) results in the following gs error:
====================================
AFPL Ghostscript BETA RELEASE 8.31 (2004-08-28)
Copyright (C) 2004 artofcode LLC, Benicia, CA.  All rights reserved.
This software comes with NO WARRANTY: see the file PUBLIC for details.
Processing pages 1 through 2.
Page 1
Substituting font Helvetica for Arial-BoldMT.
Loading NimbusSanL-Regu font from C:\gs\fonts/n019003l.pfb... 2264504 885629 
1577488 286478 3 done.
Error: /undefinedresource in --findresource--
Operand stack:
   --dict:7/7(L)--   F2   1   --dict:8/8(L)--   --dict:8/8(L)--   --dict:13/15
(ro)(L)--   --nostringval--   --dict:3/3(L)--      Encoding   
Execution stack:
   %interp_exit   .runexec2   --nostringval--   --nostringval--   --nostringval-
-   2   %stopped_push   --nostringval--   --nostringval--   --nostringval--   
false   1   %stopped_push   1   3   %oparray_pop   1   3   %oparray_pop   1   
3   %oparray_pop   --nostringval--   --nostringval--   2   1   2   --
nostringval--   %for_pos_int_continue   --nostringval--   --nostringval--   --
nostringval--   --nostringval--   %array_continue   --nostringval--   false   
1   %stopped_push   --nostringval--   %loop_continue   --nostringval--   --
nostringval--   --nostringval--   --nostringval--   --nostringval--   10   10   
%oparray_pop   --nostringval--   --nostringval--
Dictionary stack:
   --dict:1117/1686(ro)(G)--   --dict:0/20(G)--   --dict:75/200(L)--   --
dict:75/200(L)--   --dict:104/127(ro)(G)--   --dict:246/347(ro)(G)--   --
dict:21/24(L)--   --dict:4/6(L)--   --dict:21/32(L)--   --dict:6/8(L)--   --
dict:17/21(ro)(G)--
Current allocation mode is local
Last OS error: No such file or directory
==================

Error occurs regardless of the font used (ArialMT or substituting it with 
Helvetica). Same issues with GS 8.14.
Resaving the JDE PDF with Acrobat and running pswrite on the new PDF results in 
the same error.
Printing the PDF via Acrobat/Reader does not result in error.

May be related to the PDF definition where a custom encoding is used 
with /BaseEncoding left blank.
===============
...
/Type /Font 
/Subtype /Type1 
/BaseFont /ArialMT 
/FirstChar 0 
/LastChar 255 
/Widths 6 0 R 
/Encoding << /Type /Encoding /Differences [ 
0 /.notdef /.notdef /.notdef /.notdef /.notdef /.notdef /.notdef 
...
<20 lines of encoding removed for now -> can send the actual pdf...>
...
/thorn /ydieresis ] 
/BaseEncoding / >> 
/FontDescriptor 5 0 R 
>> 
====================
Other JDE PDF samples that can be converted successfully contains 
/BaseEncoding /WinAnsiEncoding >>