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[2012/01/04 15:35:14.875620,  1] smbd/process.c:456(receive_smb_talloc)
  read_smb_length_return_keepalive failed for client 1.2.4.8 read error = NT_STATUS_END_OF_FILE.
[2012/01/04 15:36:13.801301,  1] smbd/service.c:1089(make_connection_snum)
  smbsvr (1.2.4.1) connect to service q119 initially as user susang (uid=0, gid=100) (pid 4251)
[2012/01/04 15:36:13.819106,  0] printing/print_cups.c:940(cups_job_submit)
  cups_job_submit: failed to parse jobid from name /var/spool/samba/smbprn.XXXXX
[2012/01/04 15:36:13.830973,  1] smbd/service.c:1291(close_cnum)
  smbsvr (1.2.4.1) closed connection to service Printer123
[2012/01/04 15:36:13.833790,  1] smbd/process.c:456(receive_smb_talloc)
  read_smb_length_return_keepalive failed for client 192.168.4.203 read error = NT_STATUS_END_OF_FILE.

Cups Printer Handle

Some times this shows up when a Windows Client has a "ghost port" configured, that's been lost or mis-configured. The clear evidence is that the Windows system is asking the server for a printer with-out the printer name.

_spoolss_OpenPrinterEx: Cannot open a printer handle for printer \\SERVER

The proper format would be \\SERVER\Printer123, notice that is missing. The issue is that the Port as been removed from Server Properties » Ports », so go to the Printers and Faxes control panel and remove the offending printer.