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Division of Corporation Finance
2008 No-Action Letters Issued Under Exchange Act Rule 14a-8

Important Note: This page contains no-action letters the Division of Corporation Finance issued under Exchange Act Rule 14a-8 after January 1, 2008. Where we take written action on correspondence following the date of a no-action letter, you may find the later materials in the link presented below the citation to the original no-action letter. Pursuant to the Federal Information Security Management Act of 2002 and OMB Memorandum M-07-16, we have removed, to the maximum extent practicable, personally identifiable information from the materials.

You can find selected letters the Division issued before January 1, 2008 under Additional Archives and on the Division's Frequently Requested Materials page. You may submit a request for copies of other no-action letters by following the directions provided on the website.

Additional Archives

Alphabetical Listing
Chronological Listing

Alphabetical Listing

# | A | B | C | D | E | F | G | H | I | J | K | L | M | N | O
P | Q | R | S | T | U | V | W | X | Y | Z

3M Company, March 6, 2008
3M Company, February 27, 2008
Abbott Laboratories, February 28, 2008
Abbott Laboratories, January 10, 2008
Abercrombie & Fitch Co., March 26, 2008
Abercrombie & Fitch Co., March 10, 2008
Advocat Inc., February 7, 2008
Advocat Inc., January 24, 2008
The AES Corporation, March 13, 2008
The AES Corporation, March 12, 2008
AGL Resources Inc., January 11, 2008
Alaska Air Group Inc., March 14, 2008
Alaska Air Group Inc., March 11, 2008
Alcoa Inc., February 25, 2008
Allegheny Energy, Inc., February 20, 2008
Allegheny Energy, Inc., February 20, 2008
Allegheny Energy, Inc., February 19, 2008
Allegheny Energy, Inc., February 15, 2008
Allegheny Energy, Inc., February 12, 2008
Allegheny Energy, Inc., February 5, 2008
American Express Company, February 4, 2008
American International Group, Inc., March 28, 2008
American International Group, Inc., March 14, 2008
American International Group, Inc., March 12, 2008
Anthracite Capital, Inc., March 11, 2008
Anthracite Capital, Inc., February 5, 2008
Apache Corporattion, March 5, 2008
Arch Coal, Inc., January 17, 2008
Arch Coal, Inc., March 7, 2008
AT&T Inc., February 19, 2008
AT&T Inc., February 7, 2008
AT&T Inc., January 17, 2008
AT&T Inc., January 2, 2008
Avista Corporation, March 6, 2008
Baker Hughes Incorporated, March 4, 2008
Bank of America Corporation, February 29, 2008
Bank of America Corporation, February 27, 2008
Bank of America Corporation, February 26, 2008
Bank of America Corporation, March 3, 2008
Bank of America Corporation, February 25, 2008
Bank of America Corporation, February 22, 2008
Bank of America Corporation, February 20, 2008
Bank of America Corporation, January 14, 2008
Bank of America Corporation, January 11, 2008
Bank of America Corporation, January 4, 2008
Barnes & Noble, Inc., June 3, 2008
Beacon Federal Bancorp, Inc., May 20, 2008
The Bear Stearns Companies Inc., February 11, 2008
The Bear Stearns Companies Inc., February 5, 2008
The Bear Stearns Companies Inc., February 5, 2008
Berkshire Hathaway Inc., January 22, 2008
Best Buy Co., Inc., April 4, 2008
Best Buy Co., Inc., March 21, 2008
The Boeing Company, February 20, 2008
The Boeing Company, February 19, 2008
The Boeing Company, February 19, 2008
The Boeing Company, February 5, 2008
The Boeing Company, January 9, 2008
Borders Group, Inc., March 11, 2008
Boston Properties, Inc., January 14, 2008
Bristol-Myers Squibb Company, March 14, 2008
Bristol-Myers Squibb Company, March 24, 2008
Bristol-Myers Squibb Company, February 26, 2008
Bristol-Myers Squibb Company, January 30, 2008
Bristol-Myers Squibb Company, January 10, 2008
Burlington Northern Santa Fe Corporation, January 22, 2008
CA Inc., June 27, 2008
CA, Inc., July 17, 2008
Cambridge Heart, Inc., March 25, 2008
Cascade Bancorp, January 17, 2008
Cash America International, Inc., February 13, 2008
Caterpillar Inc., March 26, 2008
Caterpillar Inc., March 11, 2008
CBS Corporation, January 28, 2008
Centex Corporation, March 18, 2008
Chevron Corporation, March 22, 2008
Chevron Corporation, March 21, 2008
Chevron Corporation, March 21, 2008
Chevron Corporation, March 18, 2008
Chevron Corporation, March 4, 2008
Chevron Corporation, February 29, 2008
Chevron Corporation, February 19, 2008
Chipotle Mexican Grill, Inc., February 20, 2008
Cincinnati Bell Inc., January 7, 2008
Citigroup Inc., February 22, 2008
Citigroup Inc., February 21, 2008
Citigroup Inc., February 20, 2008
Citigroup Inc., February 20, 2008
Citigroup Inc., February 19, 2008
Citigroup Inc., February 12, 2008
Citigroup Inc., January 9, 2008
Citigroup Inc., January 9, 2008
Citigroup Inc., January 23, 2008
City National Corporation, January 17, 2008
The Coca-Cola Company, February 4, 2008
The Coca-Cola Company, January 16, 2008
The Coca-Cola Company, January 9, 2008
The Coca-Cola Company, January 3, 2008
Comcast Corporation, February 25, 2008
Comcast Corporation, February 5, 2008
Comcast Corporation, March 7, 2008
Conagra Foods, Inc., June 20, 2008
ConocoPhillips, March 7, 2008
ConocoPhillips, March 25, 2008
Consolidated Edison, Inc., February 5, 2008
Consolidated-Tomoka Land Co., March 5, 2008
Continental Airlines, Inc., March 20, 2008
Covance Inc., February 22, 2008
Croghan Bancshares, Inc., February 6, 2008
Croghan Bancshares, Inc., February 6, 2008
Croghan Bancshares, Inc., February 11, 2008
Crown Holdings, Inc., January 9, 2008
CSX Corporation, March 13, 2008
CSX Corporation, March 4, 2008
CSX Corporation, January 25, 2008
CVS Caremark Corporation, February 21, 2008
CVS Caremark Corporation, January 31, 2008
CVS Caremark Corporation, February 29, 2008
CVS Caremark Corporation, January 8, 2008
Dollar Tree Stores, Inc., March 7, 2008
Dominion Resources, Inc., March 3, 2008
The Dow Chemical Company, March 5, 2008
The Dow Chemical Company, March 3, 2008
The Dow Chemical Company, January 31, 2008
DPL Inc., January 29, 2008
Dresser-Rand Group inc., February 19, 2008
DTE Energy Company, March 24, 2008
E. I. du Pont de Nemours and Company, February 28, 2008
E. I. du Pont de Nemours and Company, February 26, 2008
E. I. du Pont de Nemours and Company, January 14, 2008
eBay Inc., March 26, 2008
Ecolab Inc., February 8, 2008
El Paso Corporation, January 23, 2008
Electronic Arts Inc., May 23, 2008
Electronic Data Systems Corporation, January 24, 2008
Eli Lilly and Company, February 1, 2008
EMC Corporation, February 20, 2008
Entergy Corporation, February 6, 2008
Entergy Corporation, February 25, 2008
Entergy Corporation, February 4, 2008
E*TRADE Financial Corporation, February 11, 2008
Exxon Mobil Corporation, March 24, 2008
Exxon Mobil Corporation, April 1, 2008
Exxon Mobil Corporation, March 19, 2008
Exxon Mobil Corporation, April 2, 2008
Exxon Mobil Corporation, March 19, 2008
Exxon Mobil Corporation, March 18, 2008
Exxon Mobil Corporation, March 14, 2008
Exxon Mobil Corporation, March 14, 2008
Exxon Mobil Corporation, February 25, 2008
Exxon Mobil Corporation, February 7, 2008
Exxon Mobil Corporation, January 31, 2008
Exxon Mobil Corporation, January 29, 2008
Exxon Mobil Corporation, January 28, 2008
Exxon Mobil Corporation, January 3, 2008
Exxon Mobil Corporation, March 24, 2008
Exxon Mobil Corporation, January 3, 2008
Ford Motor Company, March 3, 2008
Ford Motor Company, March 3, 2008
Ford Motor Company, February 29, 2008
Ford Motor Company, February 25, 2008
Ford Motor Company, February 13, 2008
Ford Motor Company, February 12, 2008
Ford Motor Company, January 9, 2008
Ford Motor Company, January 8, 2008
Ford Motor Company, January 2, 2008
The Gap,Inc., January 31, 2008
General Electric Company, January 15, 2008
General Electric Company, January 11, 2008
General Electric Company, January 10, 2008
General Electric Company, January 9, 2008
General Electric Company, January 9, 2008
General Electric Company, February 15, 2008
General Electric Company, January 3, 2008
General Motors Corporation, April 2, 2008
General Motors Corporation, March 28, 2008
General Motors Corporation, March 26, 2008
General Motors Corporation, March 25, 2008
General Motors Corporation, March 19, 2008
General Motors Corporation, March 13, 2008
General Motors Corporation, February 22, 2008
General Motors Corporation, February 19, 2008
Green Bankshares, Inc., February 13, 2008
Green Bankshares, Inc., February 13, 2008
Halliburton Company, March 5, 2008
Hilb Rogal & Hobbs Company, March 3, 2008
H.J. Heinz Company, May 20, 2008
The Home Depot, Inc., February 12, 2008
The Home Depot, Inc., February 1, 2008
The Home Depot, Inc., January 25, 2008
The Home Depot, Inc., January 24, 2008
The Home Depot, Inc., January 8, 2008
Honeywell International Inc., February 15, 2008
Honeywell International Inc., February 1, 2008
Honeywell International Inc., January 24, 2008
HRPT Properties Trust, March 20, 2008
IDACORP, Inc., March 5, 2008
IMS Health Incorporated, February 1, 2008
Intel Corporation, January 31, 2008
Intel Corporation, January 22, 2008
International Business Machines Corporation, January 9, 2008
International Paper Company, February 19, 2008
International Paper Company, February 5, 2008
ITT Corporation, March 12, 2008
Jefferies Group, Inc., February 11, 2008
Jefferies Group, Inc., February 25, 2008
Johnson & Johnson, February 22, 2008
Johnson & Johnson, February 19, 2008
Johnson & Johnson, January 29, 2008
Johnson & Johnson, January 11, 2008
JPMorgan Chase & Co., March 7, 2008
JPMorgan Chase & Co., March 5, 2008
JPMorgan Chase & Co., February 22, 2008
JPMorgan Chase & Co., February 20, 2008
JPMorgan Chase & Co., February 15, 2008
JPMorgan Chase & Co., March 24, 2008
JPMorgan Chase & Co., April 3, 2008
JPMorgan Chase & Co., February 11, 2008
JPMorgan Chase & Co., January 31, 2008
Kansas City Southern, January 9, 2008
Kansas City Southern, March 14, 2008
KB Home, January 23, 2008
KB Home, January 11, 2008
Kellogg Company, January 16, 2008
Kellwood Company, February 11, 2008
Kohl's Corporation, February 25, 2008
The Kroger Co., March 18, 2008
Lear Corporation, January 25, 2008
Lehman Brothers Holdings Inc., February 5, 2008
Lehman Brothers Holdings Inc., January 29, 2008
Longs Drug Stores Corporation, January 23, 2008
Lowe's Companies, Inc., March 12, 2008
Lowe's Companies, Inc., March 10, 2008
Lowe's Companies, Inc., February 19, 2008
Lowe's Companies, Inc., February 1, 2008
Lowe's Companies, Inc., January 29, 2008
Masco Corporation, February 26, 2008
Mattel, Inc., March 24, 2008
Mattel, Inc., March 19, 2008
Mattel, Inc., February 22, 2008
Mattel, Inc., February 14, 2008
Mattel, Inc., February 13, 2008
The McClatchy Company, February 1, 2008
McDonald's Corporation, March 12, 2008
McDonald's Corporation, February 13, 2008
McDonald's Corporation, January 31, 2008
McDonald's Corporation, January 28, 2008
McDonald's Corporation, March 3, 2008
The McGraw Hill Companies, Inc., February 7, 2008
The McGraw Hill Companies, Inc., March 7, 2008
The McGraw Hill Companies, Inc., January 28, 2008
The McGraw Hill Companies, Inc., January 3, 2008
MeadWestvaco Corporation, March 4, 2008
Medco Health Solutions, Inc., January 24, 2008
Merck & Co., Inc., January 15, 2008
Merck & Co., Inc., January 11, 2008
Meredith Corporation, August 21, 2008
Meridian Interstate Bancorp, Inc., June 17, 2008
Merrill Lynch & Co., Inc., February 20, 2008
Merrill Lynch & Co., Inc., February 19, 2008
Merrill Lynch & Co., Inc., February 14, 2008
Merrill Lynch & Co., Inc., February 12, 2008
Merrill Lynch & Co., Inc., February 11, 2008
MGM MIRAGE, February 6, 2008
Moody's Corporation, February 11, 2008
Moody's Corporation, March 7, 2008
Moody's Corporation, January 29, 2008
Motorola, Inc., January 9, 2008
Motorola, Inc., January 7, 2008
National Penn Bancshares, Inc., January 10, 2008
New York Community Bancorp, Inc., February 19, 2008
The New York Times Company, January 15, 2008
The New York Times Company, January 23, 2008
Nicor Inc., January 28, 2008
Nicor Inc., February 12, 2008
NiSource Inc., March 10, 2008
Norfolk Southern Corporation, January 14, 2008
Northeast Utilities, March 3, 2008
Northrop Grumman Corporation, March 10, 2008
Northrop Grumman Corporation, February 29, 2008
Northrop Grumman Corporation, February 14, 2008
Nucor Corporation, March 6, 2008
NVR, Inc., January 24, 2008
NYSE Euronext, January 16, 2008
Office Depot, Inc., February 25, 2008
OGE Energy Corp., February 27, 2008
OGE Energy Corp., February 27, 2008
OGE Energy Corp., January 16, 2008
Omnicom Group Inc., February 4, 2008
ONEOK, Inc., February 25, 2008
ONEOK, Inc., February 7, 2008
ONEOK, Inc., March 7, 2008
Patriot Scientific Corporation, August 21, 2008
The Pep Boys - Manny, Moe & Jack, April 2, 2008
PepsiCo, Inc., February 28, 2008
PepsiCo, Inc., February 28, 2008
PepsiCo, Inc., January 31, 2008
PetSmart, Inc., March 28, 2008
Pfizer Inc., March 7, 2008
Pfizer Inc., March 24, 2008
Pfizer Inc., February 25, 2008
Pfizer Inc., February 14, 2008
Pfizer Inc., February 12, 2008
Pfizer Inc., January 29, 2008
Pfizer Inc., January 10, 2008
PG&E Corporation, March 7, 2008
PG&E Corporation, March 7, 2008
PG&E Corporation, March 6, 2008
PG&E Corporation, February 25, 2008
Pinnacle West Capital Corporation, March 11, 2008
Pinnacle West Capital Corporation, March 28, 2008
Point Blank Solutions, Inc., March 10, 2008
Point Blank Solutions, Inc., March 20, 2008
priceline.com Incorporated, March 27, 2008
The Procter & Gamble Company, July 29, 2008
The Procter & Gamble Company, July 28, 2008
The Procter & Gamble Company, July 24, 2008
Prudential Financial, Inc., January 31, 2008
Prudential Financial, Inc., January 11, 2008
Prudential Financial, Inc., January 25, 2008
Pulte Homes, Inc., February 27, 2008
Pulte Homes, Inc., February 11, 2008
Pulte Homes, Inc., February 4, 2008
Qwest Communications International Inc., February 29, 2008
Qwest Communications International Inc., February 28, 2008
Qwest Communications International Inc., January 23, 2008
Qwest Communications International Inc., March 20, 2008
Raytheon Company, March 13, 2008
Raytheon Company, March 28, 2008
Raytheon Company, February 15, 2008
Raytheon Company, February 13, 2008
Raytheon Company, March 28, 2008
RC2 Corporation, January 30, 2008
Royal Caribbean Cruises Ltd., March 28, 2008
The Ryland Group, Inc., February 7, 2008
The Ryland Group, Inc., February 1, 2008
The Ryland Group, Inc., January 11, 2008
Safeway Inc., February 19, 2008
Safeway Inc., February 6, 2008
Safeway Inc., January 31, 2008
Safeway Inc., February 25, 2008
Safeway Inc., January 30, 2008
Schering-Plough Corporation, March 27, 2008
Schering-Plough Corporation, March 7, 2008
Schering-Plough Corporation, February 22, 2008
Schering-Plough Corporation, January 31, 2008
Smithfield Foods, Inc., May 20, 2008
Standard Pacific Corp., February 28, 2008
Staples, Inc., March 21, 2008
Sun Microsystems, Inc., August 28, 2008
Sunoco, Inc., February 8, 2008
Sunoco, Inc., March 7, 2008
Take-Two Interactive Software, Inc., February 19, 2008
Target Corporation, February 12, 2008
Tenet Healthcare Corporation, February 25, 2008
Tim Hortons Inc., January 4, 2008
Time Warner Inc., February 29, 2008
Time Warner Inc., February 26, 2008
Time Warner Inc., February 1, 2008
Time Warner Inc., January 31, 2008
Toll Brothers, Inc., January 2, 2008
Tootsie Roll Industries, Inc., January 14, 2008
Transmeta Corporation, June 25, 2008
TVI Corporation, April 2, 2008
UCBH Holdings, Inc., February 11, 2008
Ultra Petroleum Corp., March 6, 2008
Union Pacific Corporation, February 25, 2008
United Technologies Corporation, January 31, 2008
UnitedHealth Group Incorporated, April 2, 2008
UnitedHealth Group Incorporated, April 15, 2008
UST Inc., February 7, 2008
Verizon Communications Inc., February 21, 2008
Verizon Communications Inc., February 12, 2008
Verizon Communications Inc., January 29, 2008
Verizon Communications Inc., January 25, 2008
Verizon Communications Inc., February 4, 2008
Verizon Communications Inc., January 22, 2008
Verizon Communications Inc., January 22, 2008
Verizon Communications Inc., January 15, 2008
Verizon Communications Inc., February 4, 2008
Verizon Communications Inc., January 8, 2008
Verizon Communications Inc., January 7, 2008
Vishay Intertechnology, Inc., March 28, 2008
Vishay Intertechnology, Inc., February 19, 2008
Visteon Corporation, February 25, 2008
Visteon Corporation, February 14, 2008
Wal-Mart Stores, Inc., March 28, 2008
Wal-Mart Stores, Inc., March 24, 2008
Wal-Mart Stores, Inc., March 11, 2008
Wal-Mart Stores, Inc., March 10, 2008
Wal-Mart Stores, Inc., February 27, 2008
Wal-Mart Stores, Inc., February 19, 2008
Washington Mutual, Inc., February 5, 2008
Wells Fargo & Company, February 22, 2008
Wells Fargo & Company, February 20, 2008
Wells Fargo & Company, January 17, 2008
Wendy's International, Inc., February 19, 2008
Wendy's International, Inc., February 13, 2008
The Western Union Company, March 4, 2008
The Williams Companies, Inc., February 6, 2008
Wilshire Enterprises, Inc., March 27, 2008
Wyeth, February 25, 2008
Wyeth, February 15, 2008
Wyeth, January 8, 2008
Xcel Energy Inc., February 15, 2008
Xerox Corporation, February 5, 2008
XTO Energy Inc., February 13, 2008
Yahoo! Inc., March 26, 2008
Yum! Brands, Inc., March 6, 2008
Zions Bancorporation, February 11, 2008
Zions Bancorporation, February 29, 2008

Chronological Listing

Sun Microsystems, Inc., August 28, 2008
Meredith Corporation, August 21, 2008
Patriot Scientific Corporation, August 21, 2008
The Procter & Gamble Company, July 29, 2008
The Procter & Gamble Company, July 28, 2008
The Procter & Gamble Company, July 24, 2008
CA Inc., June 27, 2008
CA, Inc., July 17, 2008
Transmeta Corporation, June 25, 2008
Conagra Foods, Inc., June 20, 2008
Meridian Interstate Bancorp, Inc., June 17, 2008
Barnes & Noble, Inc., June 3, 2008
Electronic Arts Inc., May 23, 2008
Beacon Federal Bancorp, Inc., May 20, 2008
H.J. Heinz Company, May 20, 2008
Smithfield Foods, Inc., May 20, 2008
Best Buy Co., Inc., April 4, 2008
General Motors Corporation, April 2, 2008
The Pep Boys - Manny, Moe & Jack, April 2, 2008
TVI Corporation, April 2, 2008
UnitedHealth Group Incorporated, April 2, 2008
UnitedHealth Group Incorporated, April 15, 2008
American International Group, Inc., March 28, 2008
General Motors Corporation, March 28, 2008
PetSmart, Inc., March 28, 2008
Royal Caribbean Cruises Ltd., March 28, 2008
Vishay Intertechnology, Inc., March 28, 2008
Wal-Mart Stores, Inc., March 28, 2008
priceline.com Incorporated, March 27, 2008
Schering-Plough Corporation, March 27, 2008
Wilshire Enterprises, Inc., March 27, 2008
Abercrombie & Fitch Co., March 26, 2008
Caterpillar Inc., March 26, 2008
eBay Inc., March 26, 2008
General Motors Corporation, March 26, 2008
Yahoo! Inc., March 26, 2008
Cambridge Heart, Inc., March 25, 2008
General Motors Corporation, March 25, 2008
DTE Energy Company, March 24, 2008
Exxon Mobil Corporation, March 24, 2008
Exxon Mobil Corporation, April 1, 2008
Mattel, Inc., March 24, 2008
Wal-Mart Stores, Inc., March 24, 2008
Chevron Corporation, March 22, 2008
Best Buy Co., Inc., March 21, 2008
Chevron Corporation, March 21, 2008
Chevron Corporation, March 21, 2008
Staples, Inc., March 21, 2008
Continental Airlines, Inc., March 20, 2008
HRPT Properties Trust, March 20, 2008
Exxon Mobil Corporation, March 19, 2008
Exxon Mobil Corporation, April 2, 2008
Exxon Mobil Corporation, March 19, 2008
General Motors Corporation, March 19, 2008
Mattel, Inc., March 19, 2008
Centex Corporation, March 18, 2008
Chevron Corporation, March 18, 2008
Exxon Mobil Corporation, March 18, 2008
The Kroger Co., March 18, 2008
Alaska Air Group Inc., March 14, 2008
American International Group, Inc., March 14, 2008
Bristol-Myers Squibb Company, March 14, 2008
Bristol-Myers Squibb Company, March 24, 2008
Exxon Mobil Corporation, March 14, 2008
Exxon Mobil Corporation, March 14, 2008
The AES Corporation, March 13, 2008
CSX Corporation, March 13, 2008
General Motors Corporation, March 13, 2008
Raytheon Company, March 13, 2008
Raytheon Company, March 28, 2008
The AES Corporation, March 12, 2008
American International Group, Inc., March 12, 2008
ITT Corporation, March 12, 2008
Lowe's Companies, Inc., March 12, 2008
McDonald's Corporation, March 12, 2008
Alaska Air Group Inc., March 11, 2008
Anthracite Capital, Inc., March 11, 2008
Borders Group, Inc., March 11, 2008
Caterpillar Inc., March 11, 2008
Pinnacle West Capital Corporation, March 11, 2008
Pinnacle West Capital Corporation, March 28, 2008
Wal-Mart Stores, Inc., March 11, 2008
Abercrombie & Fitch Co., March 10, 2008
Lowe's Companies, Inc., March 10, 2008
NiSource Inc., March 10, 2008
Northrop Grumman Corporation, March 10, 2008
Point Blank Solutions, Inc., March 10, 2008
Point Blank Solutions, Inc., March 20, 2008
Wal-Mart Stores, Inc., March 10, 2008
ConocoPhillips, March 7, 2008
ConocoPhillips, March 25, 2008
Dollar Tree Stores, Inc., March 7, 2008
JPMorgan Chase & Co., March 7, 2008
Pfizer Inc., March 7, 2008
Pfizer Inc., March 24, 2008
PG&E Corporation, March 7, 2008
PG&E Corporation, March 7, 2008
Schering-Plough Corporation, March 7, 2008
3M Company, March 6, 2008
Avista Corporation, March 6, 2008
Nucor Corporation, March 6, 2008
PG&E Corporation, March 6, 2008
Ultra Petroleum Corp., March 6, 2008
Yum! Brands, Inc., March 6, 2008
Apache Corporattion, March 5, 2008
Consolidated-Tomoka Land Co., March 5, 2008
The Dow Chemical Company, March 5, 2008
Halliburton Company, March 5, 2008
IDACORP, Inc., March 5, 2008
JPMorgan Chase & Co., March 5, 2008
Baker Hughes Incorporated, March 4, 2008
Chevron Corporation, March 4, 2008
CSX Corporation, March 4, 2008
MeadWestvaco Corporation, March 4, 2008
The Western Union Company, March 4, 2008
Dominion Resources, Inc., March 3, 2008
The Dow Chemical Company, March 3, 2008
Ford Motor Company, March 3, 2008
Ford Motor Company, March 3, 2008
Hilb Rogal & Hobbs Company, March 3, 2008
Northeast Utilities, March 3, 2008
Bank of America Corporation, February 29, 2008
Chevron Corporation, February 29, 2008
Ford Motor Company, February 29, 2008
Northrop Grumman Corporation, February 29, 2008
Time Warner Inc., February 29, 2008
Abbott Laboratories, February 28, 2008
E. I. du Pont de Nemours and Company, February 28, 2008
PepsiCo, Inc., February 28, 2008
PepsiCo, Inc., February 28, 2008
Qwest Communications International Inc., February 29, 2008
Qwest Communications International Inc., February 28, 2008
Standard Pacific Corp., February 28, 2008
3M Company, February 27, 2008
Bank of America Corporation, February 27, 2008
OGE Energy Corp., February 27, 2008
OGE Energy Corp., February 27, 2008
Pulte Homes, Inc., February 27, 2008
Wal-Mart Stores, Inc., February 27, 2008
Bank of America Corporation, February 26, 2008
Bank of America Corporation, March 3, 2008
Bristol-Myers Squibb Company, February 26, 2008
E. I. du Pont de Nemours and Company, February 26, 2008
Masco Corporation, February 26, 2008
Time Warner Inc., February 26, 2008
Alcoa Inc., February 25, 2008
Bank of America Corporation, February 25, 2008
Comcast Corporation, February 25, 2008
Exxon Mobil Corporation, February 25, 2008
Ford Motor Company, February 25, 2008
Kohl's Corporation, February 25, 2008
Office Depot, Inc., February 25, 2008
ONEOK, Inc., February 25, 2008
Pfizer Inc., February 25, 2008
PG&E Corporation, February 25, 2008
Tenet Healthcare Corporation, February 25, 2008
Union Pacific Corporation, February 25, 2008
Visteon Corporation, February 25, 2008
Wyeth, February 25, 2008
Bank of America Corporation, February 22, 2008
Citigroup Inc., February 22, 2008
Covance Inc., February 22, 2008
General Motors Corporation, February 22, 2008
Johnson & Johnson, February 22, 2008
JPMorgan Chase & Co., February 22, 2008
Mattel, Inc., February 22, 2008
Schering-Plough Corporation, February 22, 2008
Wells Fargo & Company, February 22, 2008
Citigroup Inc., February 21, 2008
CVS Caremark Corporation, February 21, 2008
Verizon Communications Inc., February 21, 2008
Allegheny Energy, Inc., February 20, 2008
Allegheny Energy, Inc., February 20, 2008
Bank of America Corporation, February 20, 2008
The Boeing Company, February 20, 2008
Chipotle Mexican Grill, Inc., February 20, 2008
Citigroup Inc., February 20, 2008
Citigroup Inc., February 20, 2008
EMC Corporation, February 20, 2008
JPMorgan Chase & Co., February 20, 2008
Merrill Lynch & Co., Inc., February 20, 2008
Wells Fargo & Company, February 20, 2008
Allegheny Energy, Inc., February 19, 2008
AT&T Inc., February 19, 2008
The Boeing Company, February 19, 2008
The Boeing Company, February 19, 2008
Chevron Corporation, February 19, 2008
Citigroup Inc., February 19, 2008
Dresser-Rand Group inc., February 19, 2008
General Motors Corporation, February 19, 2008
International Paper Company, February 19, 2008
Johnson & Johnson, February 19, 2008
Lowe's Companies, Inc., February 19, 2008
Merrill Lynch & Co., Inc., February 19, 2008
New York Community Bancorp, Inc., February 19, 2008
Safeway Inc., February 19, 2008
Take-Two Interactive Software, Inc., February 19, 2008
Vishay Intertechnology, Inc., February 19, 2008
Wal-Mart Stores, Inc., February 19, 2008
Wendy's International, Inc., February 19, 2008
Allegheny Energy, Inc., February 15, 2008
Honeywell International Inc., February 15, 2008
JPMorgan Chase & Co., February 15, 2008
JPMorgan Chase & Co., March 24, 2008
JPMorgan Chase & Co., April 3, 2008
Raytheon Company, February 15, 2008
Wyeth, February 15, 2008
Xcel Energy Inc., February 15, 2008
Mattel, Inc., February 14, 2008
Merrill Lynch & Co., Inc., February 14, 2008
Northrop Grumman Corporation, February 14, 2008
Pfizer Inc., February 14, 2008
Visteon Corporation, February 14, 2008
Cash America International, Inc., February 13, 2008
Ford Motor Company, February 13, 2008
Green Bankshares, Inc., February 13, 2008
Green Bankshares, Inc., February 13, 2008
Mattel, Inc., February 13, 2008
McDonald's Corporation, February 13, 2008
Raytheon Company, February 13, 2008
Raytheon Company, March 28, 2008
Wendy's International, Inc., February 13, 2008
XTO Energy Inc., February 13, 2008
Allegheny Energy, Inc., February 12, 2008
Citigroup Inc., February 12, 2008
Ford Motor Company, February 12, 2008
The Home Depot, Inc., February 12, 2008
Merrill Lynch & Co., Inc., February 12, 2008
Pfizer Inc., February 12, 2008
Target Corporation, February 12, 2008
Verizon Communications Inc., February 12, 2008
The Bear Stearns Companies Inc., February 11, 2008
Croghan Bancshares, Inc., February 11, 2008
E*TRADE Financial Corporation, February 11, 2008
Jefferies Group, Inc., February 11, 2008
Jefferies Group, Inc., February 25, 2008
JPMorgan Chase & Co., February 11, 2008
Kellwood Company, February 11, 2008
Merrill Lynch & Co., Inc., February 11, 2008
Moody's Corporation, February 11, 2008
Moody's Corporation, March 7, 2008
Pulte Homes, Inc., February 11, 2008
UCBH Holdings, Inc., February 11, 2008
Zions Bancorporation, February 11, 2008
Zions Bancorporation, February 29, 2008
Ecolab Inc., February 8, 2008
Sunoco, Inc., February 8, 2008
Sunoco, Inc., March 7, 2008
Advocat Inc., February 7, 2008
AT&T Inc., February 7, 2008
Exxon Mobil Corporation, February 7, 2008
The McGraw Hill Companies, Inc., February 7, 2008
The McGraw Hill Companies, Inc., March 7, 2008
ONEOK, Inc., February 7, 2008
ONEOK, Inc., March 7, 2008
The Ryland Group, Inc., February 7, 2008
UST Inc., February 7, 2008
Croghan Bancshares, Inc., February 6, 2008
Croghan Bancshares, Inc., February 6, 2008
Entergy Corporation, February 6, 2008
Entergy Corporation, February 25, 2008
MGM MIRAGE, February 6, 2008
Safeway Inc., February 6, 2008
The Williams Companies, Inc., February 6, 2008
Allegheny Energy, Inc., February 5, 2008
Anthracite Capital, Inc., February 5, 2008
The Bear Stearns Companies Inc., February 5, 2008
The Bear Stearns Companies Inc., February 5, 2008
The Boeing Company, February 5, 2008
Comcast Corporation, February 5, 2008
Comcast Corporation, March 7, 2008
Consolidated Edison, Inc., February 5, 2008
International Paper Company, February 5, 2008
Lehman Brothers Holdings Inc., February 5, 2008
Washington Mutual, Inc., February 5, 2008
Xerox Corporation, February 5, 2008
American Express Company, February 4, 2008
The Coca-Cola Company, February 4, 2008
Entergy Corporation, February 4, 2008
Omnicom Group Inc., February 4, 2008
Pulte Homes, Inc., February 4, 2008
Eli Lilly and Company, February 1, 2008
The Home Depot, Inc., February 1, 2008
Honeywell International Inc., February 1, 2008
IMS Health Incorporated, February 1, 2008
Lowe's Companies, Inc., February 1, 2008
The McClatchy Company, February 1, 2008
The Ryland Group, Inc., February 1, 2008
Time Warner Inc., February 1, 2008
CVS Caremark Corporation, January 31, 2008
CVS Caremark Corporation, February 29, 2008
The Dow Chemical Company, January 31, 2008
Exxon Mobil Corporation, January 31, 2008
The Gap,Inc., January 31, 2008
Intel Corporation, January 31, 2008
JPMorgan Chase & Co., January 31, 2008
McDonald's Corporation, January 31, 2008
PepsiCo, Inc., January 31, 2008
Safeway Inc., January 31, 2008
Safeway Inc., February 25, 2008
Schering-Plough Corporation, January 31, 2008
Time Warner Inc., January 31, 2008
United Technologies Corporation, January 31, 2008
Bristol-Myers Squibb Company, January 30, 2008
RC2 Corporation, January 30, 2008
Safeway Inc., January 30, 2008
DPL Inc., January 29, 2008
Exxon Mobil Corporation, January 29, 2008
Johnson & Johnson, January 29, 2008
Lehman Brothers Holdings Inc., January 29, 2008
Lowe's Companies, Inc., January 29, 2008
Moody's Corporation, January 29, 2008
Pfizer Inc., January 29, 2008
Verizon Communications Inc., January 29, 2008
CBS Corporation, January 28, 2008
Exxon Mobil Corporation, January 28, 2008
McDonald's Corporation, January 28, 2008
McDonald's Corporation, March 3, 2008
The McGraw Hill Companies, Inc., January 28, 2008
Nicor Inc., January 28, 2008
Nicor Inc., February 12, 2008
Prudential Financial, Inc., January 31, 2008
CSX Corporation, January 25, 2008
The Home Depot, Inc., January 25, 2008
Lear Corporation, January 25, 2008
Verizon Communications Inc., January 25, 2008
Verizon Communications Inc., February 4, 2008
Advocat Inc., January 24, 2008
Electronic Data Systems Corporation, January 24, 2008
The Home Depot, Inc., January 24, 2008
Honeywell International Inc., January 24, 2008
Medco Health Solutions, Inc., January 24, 2008
NVR, Inc., January 24, 2008
El Paso Corporation, January 23, 2008
KB Home, January 23, 2008
Longs Drug Stores Corporation, January 23, 2008
Qwest Communications International Inc., January 23, 2008
Qwest Communications International Inc., March 20, 2008
Berkshire Hathaway Inc., January 22, 2008
Burlington Northern Santa Fe Corporation, January 22, 2008
Intel Corporation, January 22, 2008
Verizon Communications Inc., January 22, 2008
Verizon Communications Inc., January 22, 2008
Arch Coal, Inc., January 17, 2008
Arch Coal, Inc., March 7, 2008
AT&T Inc., January 17, 2008
Cascade Bancorp, January 17, 2008
City National Corporation, January 17, 2008
Wells Fargo & Company, January 17, 2008
The Coca-Cola Company, January 16, 2008
Kellogg Company, January 16, 2008
NYSE Euronext, January 16, 2008
OGE Energy Corp., January 16, 2008
General Electric Company, January 15, 2008
The New York Times Company, January 15, 2008
The New York Times Company, January 15, 2008
Merck & Co., Inc., January 15, 2008
Verizon Communications Inc., January 15, 2008
Verizon Communications Inc., February 4, 2008
Bank of America Corporation, January 14, 2008
Boston Properties, Inc., January 14, 2008
E. I. du Pont de Nemours and Company, January 14, 2008
Norfolk Southern Corporation, January 14, 2008
Tootsie Roll Industries, Inc., January 14, 2008
AGL Resources Inc., January 11, 2008
Bank of America Corporation, January 11, 2008
General Electric Company, January 11, 2008
Johnson & Johnson, January 11, 2008
KB Home, January 11, 2008
Merck & Co., Inc., January 11, 2008
Prudential Financial, Inc., January 11, 2008
Prudential Financial, Inc., January 25, 2008
The Ryland Group, Inc., January 11, 2008
Abbott Laboratories, January 10, 2008
Bristol-Myers Squibb Company, January 10, 2008
General Electric Company, January 10, 2008
National Penn Bancshares, Inc., January 10, 2008
Pfizer Inc., January 10, 2008
The Boeing Company, January 9, 2008
Citigroup Inc., January 9, 2008
Citigroup Inc., January 9, 2008
Citigroup Inc., January 23, 2008
The Coca-Cola Company, January 9, 2008
Crown Holdings, Inc., January 9, 2008
Ford Motor Company, January 9, 2008
General Electric Company, January 9, 2008
General Electric Company, January 9, 2008
General Electric Company, February 15, 2008
International Business Machines Corporation, January 9, 2008
Kansas City Southern, January 9, 2008
Kansas City Southern, March 14, 2008
Motorola, Inc., January 9, 2008
CVS Caremark Corporation, January 8, 2008
Ford Motor Company, January 8, 2008
The Home Depot, Inc., January 8, 2008
Verizon Communications Inc., January 8, 2008
Wyeth, January 8, 2008
Cincinnati Bell Inc., January 7, 2008
Motorola, Inc., January 7, 2008
Verizon Communications Inc., January 7, 2008
Bank of America Corporation, January 4, 2008
Tim Hortons Inc., January 4, 2008
Exxon Mobil Corporation, January 3, 2008
Exxon Mobil Corporation, March 24, 2008
The Coca-Cola Company, January 3, 2008
Exxon Mobil Corporation, January 3, 2008
General Electric Company, January 3, 2008
The McGraw Hill Companies, Inc., January 3, 2008
AT&T Inc., January 2, 2008
Ford Motor Company, January 2, 2008
Toll Brothers, Inc., January 2, 2008

http://www.sec.gov/divisions/corpfin/cf-noaction/14a-8.shtml

Modified: 09/16/2008