The "FCTRY" folder in the SP-404SX UTILITY CD-ROM contains the factory preload data. You can download the contents on the CD-ROM from the page below.
Unzip the downloaded "SP-404SX Utility CD-ROM" file, and copy the "FCTRY" folder to the root directory (top-level) of the SD card following the "Factory Reset" procedure described in the SP-404SX Owner's Manual.