Damn this is really expensive...

When i ran accross the site they were selling this kit with all 4 adapters for like $300 and some change i can't remember just right...

again im sorry for the delay on posting the pictures I have been so busy with the holidays it has been just hell for me to do anything else...

Actually if you look at the pictures that i posted above...There is a stud that does not have an "M" stamped on the tip or end of it...that is the 4 stud that is mounted to the "ROTOR" and secured from the rear, while the other 3 allen bolts go through the adapter and bolt into the rotor...

More Pics
 

Here are some more pics

Do they make 4x110 to 5 stud?

I think they probably can't, as the single 'double through' 5th bolt (without the m) wouldn't line up properly. With 4x114.3 to 5x114.3 it''s obviously in the right spot. 4x110 to 5x114.3 I think it wouldn't quite work.

edit: UNLESS the top part of the through bolt has a slightly different offset to the bottom half. That might work then. All seems a bit dodgy though! :D

I know this isn't going to help the original poster but go to:
www.adaptitusa.com
They will make any adapter you want for the cheapest around. I come from the VW community where stance is a huge thing. Adapters and spacers are also very common. They don't eat up wheel bearings. I ran 10mm spacers on the rear of my jetta for years and the only thing that happened was I pushed the car after I turbo'ed the VR6 to a really high speed then slammed on the brakes. The brakes were glowing red and caused the spacers to warp.
I also don't feel safe about putting a set of adapters on my rx7. I push the car through corners and will be autocrossing this year. The last thing I want to worry about is breaking the adapter off. But then again, if the adapter is going to break, doesn't the wheel also have a really high chance of shearing? I know a lot of people run those cheap sportmax wheels, I couldn't imagine that an engineer with a degree sat next to the designer telling him that alloy won't work...

Guys that that adapter up there and the pics i posted is 4x110 to a 5x114, it just bolts up differently...

the reason why i was trying to find the company that sells these was because the rear end that i was sold a month ago was not a gsl-se rear end...

the bolt patteren was a 4x110 with 12a thin axles...

I had to do all the end and outs of finding all the info on the shittly sale hose4dub did to me...