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Division of Corporation Finance
No-Action, Interpretive and Exemptive Letters
Important Note: This page contains Division of Corporation Finance
no-action, interpretive and exemptive letters dated after January 15, 2002. You may submit a request for copies of Division of Corporation Finance no-action, interpretive and exemptive letters issued before that date. Selected letters issued before January 15, 2002 may appear in other locations on this website.
Please also note that shareholder proposal no-action letters issued under Exchange Act Rule 14a-8 are located here.
 Subject Categories
Subject Category List of No-Action Letters
Alphabetical List of No-Action Letters
Chronological List of No-Action Letters
Securities Act of 1933
Securities Exchange Act of 1934
| Subject Category List of No-Action Letters |
Dodd-Frank Wall Street Reform and Consumer Protection Act
Rule 15Ga-1
Regulation AB
Item 1101
Item 1120
Regulation S-K
Item 201
Item 601
Regulation S-T
Rule 405
Securities Act of 1933
Section 2(a)(1) - Definition of a security
- Minn-Dak Farmers Cooperative, September 24, 2012
- Coral Beach & Tennis Club, January 25, 2012
- Coral Beach & Tennis Club, November 17, 2011
- Global Development Co-operative, October 19, 2011
- CommunitySun, LLC, August 29, 2011
- National Consumer Cooperative Bank, January 3, 2011
- Poplogix LLC, November 5, 2010
- Amerisure Mutual Insurance Company, May 13, 2009
- East Isles Reinsurance Ltd., April 1, 2009
- OMNI Brokerage, Inc., January 14, 2009
- Midwest Real Estate Data LLC, August 18, 2008
- Missouri Bankers Association, August 18, 2008
- Vail Resorts, Inc., April 25, 2007
- Erica Enders Racing, LLC, November 21, 2006
- Fidelity Life Association, October 18, 2006
- Handy Hardware Wholesale, Inc., June 29, 2006
- San Francisco Baseball Associates L.P., February 24, 2006
- Western & Southern Mutual Holding Company; Lafayette Life MIHC, Inc., March 4, 2005
- Employers Insurance Company of Nevada, December 2, 2004
- Liberty National Golf Club, March 29, 2004
- Las Sendas Golf Club, Inc., March 2, 2004
- Pacific Exchange, Inc., December 23, 2003
- Ticket Reserve, Inc., September 11, 2003
- Olohana Golf Club, Inc., July 31, 2003
- Northwest Physicians Mutual Insurance Company, July 2, 2003
- Millers Mutual Insurance Association, February 20, 2003
- Tuition Plan Consortium, LLP, February 4, 2003
- Milwaukee Mutual Insurance Company, January 30, 2003
- Intrawest Corporation, November 8, 2002
- CanAccord Capital Corporation, January 18, 2002
Section 2(a)(3) - Definition of offer or sale of a security
- UnionBanCal Corporation, November 8, 2010
- National Credit Union Administration, October 8, 2009
- Emeriti Consortium for Retirement Health Solutions, September 3, 2009
- Morgan Stanley Smith Barney LLC, May 29, 2009
Supplemental Letter, September 14, 2009
- Water Works Engineers, LLC, February 18, 2009
- WorleyParsons Limited, October 17, 2008
- Emeriti Consortium for Retirement Health Solutions, June 16, 2008
- JPMorgan Chase & Co., March 17, 2008
- Verint Systems Inc., May 24, 2007
- Emeriti Consortium for Retirement Health Solutions, April 7, 2005
- Manulife Financial Corporation, March 15, 2005
- Peninsular & Oriental Steam Navigation Company, August 30, 2004
- Goldman, Sachs & Co., October 9, 2003
- Kingfisher plc, April 25, 2003
- Marriott Residence Inn II Limited Partnership, May 8, 2002
- Marriott Residence Inn Limited Partnership, February 20, 2002
Section 3(a)(2)
Section 3(a)(4)
Section 3(a)(9) - Exemption for exchanges between issuer and existing security holders
- H&R Real Estate Investment Trust, May 29, 2012
- Ageas SA/NV and Ageas N.V., March 20, 2012
- Section 3(a)(9) Upstream Guarantees, January 13, 2010
- Exxon Mobil Corp., June 28, 2002
- Grupo TMM, S.A. de C.V., June 27, 2002
- Weatherford International, June 25, 2002
- Nabors Industries, Inc., April 30, 2002
Section 3(a)(10) - Exemption for exchanges after a fairness hearing
- Nabi Biopharmaceuticals, June 20, 2012
- Segregated Account of Ambac Assurance Corporation, April 8, 2011
- Segregated Account of Ambac Assurance Corporation, November 12, 2010
- Weatherford International Ltd., January 14, 2009
- EIG Mutual Holding Company, October 25, 2006
- SanDisk Corporation, September 21, 2006
- Hanover Compressor Company, January 27, 2004
- AngloGold Limited, January 15, 2004
- Sprint Corporation, August 25, 2003
- Constellation Brands, Inc., January 29, 2003
- Gilat Satellite Networks Ltd., December 19, 2002
- Alliance Capital Management Holding L.P. et al., August 1, 2002
- Ashanti Goldfields Company Limited, June 19, 2002
- Xyratex PLC, May 29, 2002
Section 3(b) - Rules 262 and 505 Disqualification
- Harbert Management Corporation, et al., July 3, 2012
- H&R Block, Inc., May 2, 2012
- UBS Financial Services Inc. of Puerto Rico, May 1, 2012
- Goldman, Sachs & Co., April 12, 2012
- GE Funding Capital Market Services, Inc., January 23, 2012
- Wachovia Bank, N.A., now known as Wells Fargo Bank, N.A., December 9, 2011
- UBS Securities LLC, November 10, 2011
- Janney Montgomery Scott LLC, July 11, 2011
- JP Morgan Securities LLC, July 8, 2011
- JP Morgan Securities LLC, June 29, 2011
- Morgan Asset Management, Inc. et al., June 22, 2011
- UBS Financial Services Inc., May 9, 2011
- Charles Schwab & Co., Inc., January 11, 2011
- Citigroup, Inc., October 19, 2010
- Dell Inc., October 13, 2010
- General Electric Company, et al., July 30, 2010
- Goldman Sachs & Co., July 20, 2010
- Assurant, Inc., January 26, 2010
- Investools Inc. et al., December 16, 2009
- Banc of America Investment Services, Inc., October 23, 2009
- General Electric Company, August 11, 2009
- Banc of America Securities LLC and Banc of America Investment Services, Inc., June 9, 2009
- Deutsche Bank Securities, Inc., June 9, 2009
- RBC Capital Markets Corporation, June 9, 2009
- Evergreen Investment Management Company, LLC, June 8, 2009
- American Skandia Investment Services, Inc., April 17, 2009
- UBS AG, March 19, 2009
- Automated Trading Desk Specialists, LLC, March 11, 2009
- Merrill Lynch, Pierce, Fenner & Smith Incorporated, March 11, 2009
- Wachovia Securities, LLC, February 26, 2009
- Citigroup Global Markets Inc., December 23, 2008
- UBS Securities LLC et al., December 23, 2008
- Prudential Financial, Inc., September 4, 2008
- Banc of America Investment Services, Inc. and Columbia Management Advisors, LLC, June 20, 2008
- First Southwest Company, May 27, 2008
- Hartford Investment Financial Services, LLC; HL Investment Advisors, LLC; and Hartford Securities Distribution Company, Inc., May 14, 2008
- Gabelli Funds LLC, April 24, 2008
- Pritchard Capital Partners, LLC et al., April 23, 2008
- Friedman, Billings, Ramsey & Co., Inc., January 16, 2007
- Deutsche Asset Management, Inc. and Deutsche Investment Management, December 21, 2006
- Bear, Stearns & Co., Inc., December 15, 2006
- Deutsche Investment Management Americas, Inc., Deutsche Asset Management, Inc., and Scudder Distributors Inc., September 28, 2006
- Dunham & Associates Investment Counsel, Inc., Jeffrey A. Dunham, and Dunham & Associates Securities, Inc., September 22, 2006
- Prudential Equity Group, LLC, August 28, 2006
Supplemental Letter, September 5, 2006
- A.G. Edwards & Sons, Inc., May 31, 2006
- Banc of America Securities LLC, May 31, 2006
- Bear, Stearns & Co. Inc., May 31, 2006
- Citigroup Global Markets, Inc., May 31, 2006
- Goldman, Sachs & Co., May 31, 2006
- J.P. Morgan Securities, Inc., May 31, 2006
- Lehman Brothers Inc., May 31, 2006
- Merrill Lynch, Pierce, Fenner & Smith Incorporated, May 31, 2006
- Morgan Keegan & Company, Inc., May 31, 2006
- Morgan Stanley & Co. Incorporated and Morgan Stanley DW Inc., May 31, 2006
- Piper Jaffray & Co., May 31, 2006
- RBC Dain Rauscher Inc., May 31, 2006
- Wachovia Capital Markets, LLC, May 31, 2006
- Morgan Stanley & Co. Incorporated, May 12, 2006
- Merrill Lynch, Pierce, Fenner & Smith Incorporated, March 13, 2006
- American International Group, Inc., February 21, 2006
- New England Securities Corp., February 21, 2006
- Millennium Partners, L.P., December 1, 2005
- Legg Mason Wood Walker, Incorporated, September 21, 2005
- Edward D. Jones & Co., L.P., August 1, 2005
- Prudential Equity Group, LLC, July 25, 2005
- Smith Barney Fund Management LLC and Citigroup Global Markets, Inc., May 31, 2005
- Citigroup Global Markets, Inc., March 23, 2005
- CIBC Mellon Trust Company, March 2, 2005
- CIBC Mellon Trust Company, February 24, 2005
- Morgan Stanley & Co. Incorporated, February 4, 2005
- Adams Harkness, Inc., August 25, 2004
- Friedman, Billings, Ramsey & Co., Inc., August 25, 2004
- Janney Montgomery Scott LLC, August 25, 2004
- Morgan Keegan & Co., Inc., August 25, 2004
- Needham & Company, Inc., August 25, 2004
- Prudential Equity Group, LLC, August 25, 2004
- SG Cowen & Co., Inc., August 25, 2004
- Raymond James Financial Services, Inc., February 17, 2004
- American Express Financial Advisors Inc., February 12, 2004
- Legg Mason Wood Walker, Inc., February 12, 2004
- UBS Financial Services Inc., February 12, 2004
- Wachovia Securities Inc., February 12, 2004
- Linsco/Private Ledger Corp., February 12, 2004
- Credit Suisse First Boston LLC, f/k/a Credit Suisse First Boston Corporation, October 31, 2003
- UBS Securities LLC, f/k/a UBS Warburg LLC, October 31, 2003
- U.S. Bancorp Piper Jaffray Inc., October 31, 2003
- Morgan Stanley & Co. Incorporated, October 31, 2003
- Lehman Brothers Inc., October 31, 2003
- Goldman, Sachs & Co., October 31, 2003
- Merrill Lynch, Pierce, Fenner & Smith, Incorporated, October 31, 2003
- Bear, Stearns & Co. Inc., October 31, 2003
- Citigroup Global Markets Inc., f/k/a Salomon Smith Barney Inc., October 31, 2003
- J.P. Morgan Securities Inc., October 31, 2003
- J.P. Morgan Securities Inc., October 8, 2003
- Goldman, Sachs & Co., September 4, 2003
- UBS PaineWebber, Inc., August 20, 2003
- Deutsche Asset Management, Inc., August 19, 2003
- J.P. Morgan Chase & Co., July 28, 2003
- Prudential Securities Incorporated, July 10, 2003
Section 4(1) - Transactions by a person other than an issuer, underwriter, or dealer
Section 4(3) - Transactions by a dealer
Section 5 - Registration of offers and sales of securities
- Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Inc., December 1, 2011
- Cleary Gottlieb Steen & Hamilton LLP, July 15, 2011
- Computershare Trust Company, N.A., July 26, 2010
Section 18
Rule 144 - Resales of restricted securities
- H&R Real Estate Investment Trust, May 29, 2012
- Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Inc., December 1, 2011
- Abacus Investments Limited, October 5, 2007
- Smart Move, Inc., May 16, 2007
- Mercer International Inc., December 12, 2005
- Triad Guaranty, Inc. and Collateral Investment Corp., August 12, 2005
- Ashland Inc., August 8, 2005
- Texas Roadhouse, Inc., July 28, 2005
- Bunzl plc, May 27, 2005
- Banc of America Investors, L.P., February 24, 2004
- Sprint Corporation, August 25, 2003
- Physica B.V. and Solvay S.A., April 8, 2003
- M/I Schottenstein Homes, Inc., February 28, 2003
- General Maritime Corp., June 14, 2002
- Intergraph Corp., May 15, 2002
- Gen Probe Inc/Chugai Pharmaceutical Co., Ltd., April 30, 2002
Rule 144A - Resales of restricted securities to qualified institutions
Rule 145 - Reclassifications of securities, mergers, consolidations and acquisitions
Rule 701 - Exemption for certain employee benefit plans or compensation arrangements
Regulation C - Registration
Rule 405 - Determination regarding ineligible issuer status
- Wells Fargo & Company, August 14, 2012
- Mizuho Financial Group, Inc., July 27, 2012
- UBS AG, May 10, 2012
- H&R Block, Inc., May 3, 2012
- General Electric Capital Corporation, Inc., January 24, 2012
- Wells Fargo & Company, December 9, 2011
- Morgan Stanley, November 16, 2011
- JPMorgan Chase & Co., July 11, 2011
- Raymond James Financial, Inc., July 1, 2011
- JPMorgan Chase & Co., June 29, 2011
- Regions Financial Corporation, June 22, 2011
- UBS AG, May 6, 2011
- Wells Fargo & Company, April 7, 2011
- Merrill Lynch and Co., Inc. (P-01118), February 15, 2011
- Merrill Lynch and Co., Inc. (HO-10038), February 15, 2011
- Bank of America Corporation, January 26, 2011
- Charles Schwab Corporation, January 11, 2011
- Bank of America Corporation, December 7, 2010
- Regions Financial Corporation, September 24, 2010
- Goldman Sachs Group, Inc., July 23, 2010
- State Street Corporation, February 4, 2010
- TD Ameritrade Holding Corporation, December 16, 2009
- JPMorgan Chase & Co., November 4, 2009
- Regions Financial Corporation, September 22, 2009
- Morgan Stanley & Co. Incorporated, July 20, 2009
- TD Ameritrade Holding Corporation, July 20, 2009
- Deutsche Bank AG, June 16, 2009
- Bank of America Corporation, June 11, 2009
- Royal Bank of Canada, June 11, 2009
- Prudential Financial, Inc., June 9, 2009
- Wells Fargo & Company, June 8, 2009
- O'Reilly Automotive, Inc, May 26, 2009
- Wachovia Securities, LLC, February 26, 2009
- Merrill Lynch and Co., Inc. and Bank of America Corporation, February 11, 2009
- Citigroup, Inc., December 23, 2008
- UBS Financial Services, Inc. and UBS Securities LLC, December 23, 2008
- JPMorgan Chase & Co., August 4, 2008
- Knight Capital Group, Inc., July 1, 2008
- GAMCO Investors, Inc., June 9, 2008
- Analog Devices, Inc., May 30, 2008
- First Southwest Company, May 27, 2008
- Bank of America Corporation, May 1, 2008
- Cardinal Health, Inc., August 7, 2007
- Hewlett-Packard Company, July 20, 2007
- International Business Machines Corporation, June 26, 2007
- Manulife Financial Corporation, June 26, 2007
- Morgan Stanley & Co. Incorporated, May 11, 2007
- RenaissanceRe Holdings Ltd., April 27, 2007
- Tenet Healthcare Corporation, April 19, 2007
- Nicor, Inc., March 29, 2007
- Banc of America Securities LLC, March 14, 2007
Supplemental Letter, March 20, 2007
- Wilmington Trust Company, March 12, 2007
- MBIA Inc., January 29, 2007
- Bank of New York Company, January 9, 2007
- Deutsche Bank AG, January 9, 2007
- Hartford Investment Financial Services, November 8, 2006
- Waddell & Reed Financial, Inc., October 31, 2006
- Raytheon Company, October 5, 2006
- BISYS Fund Services, Inc., September 26, 2006
- Deutsche Investment Management Americas, Inc., Deutsche Asset Management, Inc., and Scudder Distributors Inc., September 28, 2006
- Bear, Stearns & Co. Inc., March 16, 2006
- Lincoln National Corporation, August 31, 2006
- MetLife, Inc., February 21, 2006
Rule 411 - Incorporation by reference
Rule 414 - Registration by certain successor issuers
Regulation D - Rule 501(a)
Regulation D - Rule 502
Regulation S - Offers and sales made outside the United States
- Coach, Inc. and J.P. Morgan Chase Bank N.A., November 28, 2011
- The Bahamas International Securities Exchange, October 20, 2011
- Bursa Malaysia Securities Berhad, September 10, 2010
- CNSX Markets Inc., February 24, 2010
- Eurolist by Euronext and the Alternext Market, March 16, 2007
- The Korea Exchange, February 28, 2007
- Euronext Amsterdam N.V., April 7, 2006
- Wiener Börse, December 14, 2004
- Taiwan Stock Exchange Corporation, December 14, 2004
- Euronext Brussels SA/NV, November 10, 2004
- Tokyo Stock Exchange, Inc., August 20, 2004
- Prague Stock Exchange, May 28, 2004
- europrospectus.com limited, April 28, 2004
- Cairo and Alexandria Stock Exchanges, April 16, 2003
- Barcelona Stock Exchange, Bilbao Stock Exchange, Madrid Stock Exchange and Valencia Stock Exchange, March 11, 2003
- Channel Islands Stock Exchange, September 6, 2002
- SWX Swiss Exchange, July 3, 2002
Form F-3
Form S-3
Form S-8
Schedule B - Foreign Government registration statement
- Council of Europe Development Bank, April 23, 2010
- Commonwealth of Australia, January 11, 2010
- New South Wales Treasury Corporation, The Crown in Right of New South Wales, September 15, 2009
- Commonwealth of Australia, February 26, 2009
- Republic of Hungary, September 28, 2007
- Oesterreichische Kontrollbank Aktiengesellschaft and the Republic of Austria, July 20, 2007
- Landeskreditbank Baden-Württemberg - Förderbank, April 18, 2005
- Republic of Uruguay, March 8, 2005
- Bolivarian Republic of Venezuela, April 28, 2004
- Financement Quebec, June 24, 2002
- Republic of Italy, February 4, 2002
- Government of Jamaica, May 22, 2002
- Landwirtschaftliche Rentenbank — Federal Republic of Germany, January 30, 2003
Securities Exchange Act of 1934
Section 12 - Registration requirements for a class of securities
- Cleary Gottlieb Steen & Hamilton LLP, July 15, 2011
- Tennessee Valley Authority, December 14, 2006
- Federal Home Loan Bank of Topeka, May 23, 2006
- Federal Home Loan Bank of Seattle, May 23, 2006
- Federal Home Loan Bank of Des Moines, May 23, 2006
- Federal Home Loan Bank of Atlanta, March 20, 2006
- Federal Home Loan Bank of Indianapolis, February 22, 2006
- Federal Home Loan Bank of Chicago, January 20, 2006
- Federal Home Loan Bank of Boston, December 23, 2005
- Federal Home Loan Bank of Pittsburgh, September 28, 2005
- Federal Home Loan Bank of Dallas, September 15, 2005
- Federal Home Loan Bank of Cincinnati, September 13, 2005
- Federal Home Loan Bank of San Francisco, August 26, 2005
- Federal Home Loan Bank of New York, August 26, 2005
- Federal National Mortgage Association, July 12, 2002
- Federal Home Loan Mortgage Corporation, July 12, 2002
Sections 12(g) and 12(h) - Relief from reporting
- Motors Liquidation Company GUC Trust, May 23, 2012
- ERM Worldwide Limited, March 23, 2012
- Fenwick & West LLP, February 13, 2012
- Twitter, Inc., September 13, 2011
- Zynga Inc., June 17, 2011
- Behringer Harvard Mid-Term Value Enhancement Liquidating Trust, March 31, 2011
- REMEC Liquidating Trust, March 28, 2011
- Camp Dresser & McKee Inc., October 25, 2010
- G REIT Liquidating Trust, August 5, 2010
- ICON Cash Flow Partners L.P. Seven Liquidating Trust, July 9, 2010
- Freedom Financial Group, Inc., March 24, 2010
- T REIT Liquidating Trust, March 16, 2010
- Facebook, Inc., October 14, 2008
- G REIT, Inc. and G REIT Liquidating Trust, February 25, 2008
- ICON Cash Flow Partners L.P. Seven and ICON Cash Flow Partners L.P. Seven Liquidating Trust, August 14, 2007
- T REIT, Inc. and T REIT Liquidating Trust, August 9, 2007
- Pepco Holdings, Inc., December 6, 2006
- BH Lodging Corp., November 8, 2006
- Loudeye Corp., November 7, 2006
- VG Holding Corporation, October 31, 2006
- Avago Technologies Limited, October 6, 2006
- Network General Central Corporation, May 22, 2006
- Cygnus, Inc., March 27, 2006
- FORE Holdings LLC and FORE Holdings Liquidating Trust, December 1, 2005
- Jazz Semiconductor, Inc., November 21, 2005
- WinCo Foods, LLC and WinCo Holdings, Inc., November 21, 2005
- McKinsey & Company, Inc., January 11, 2005
- Galey & Lord, Inc., May 10, 2004
- Shelbourne Properties I, Inc., April 29, 2004
- Abetterwayhome Corp., January 30, 2004
- Marengo Bancshares, Inc., November 7, 2003
- Wilmington Trust Company, as Trustee, and AFG Investment Liquidating Trusts, June 18, 2003
- PLM Equipment Growth Fund III, Liquidating Trust, June 9, 2003
- ISE Labs, Inc., June 2, 2003
- Seagate Removable Storage Solutions Holdings, March 7, 2003
- Headstrong Corporation, February 28, 2003
- Wilmington Trust Company et al., February 26, 2003
- DataCard Corporation, October 15, 2002
- Accredited Home Lenders, Inc., July 26, 2002
- Pae Tec Corp., July 16, 2002
- J.P. Morgan Chase & Co and other Affiliates, June 26, 2002
- Cobalt Group Inc., June 25, 2002
- Burnham Pacific Properties, Inc., June 21, 2002
- MWH Global Inc., May 9, 2002
- Nordstrom.com, LLC, February 28, 2002
- InFlowGroup, Inc., February 13, 2002
- SI International, Inc., February 4, 2002
- Unisphere Networks, Inc., January 15, 2002
Rule 12g-3 - Successor issuers
- Pentair, Inc., September 20, 2012
- SAIC, Inc., April 27, 2012
- Alexander & Baldwin, Inc., April 3, 2012
- ADA-ES, Inc., March 15, 2012
- Jazz Pharmaceuticals, Inc., January 12, 2012
- XOMA Ltd., December 8, 2011
- GP Strategies Corporation, October 11, 2011
- MGP Ingredients, Inc., October 11, 2011
- Interactive Intelligence, Inc., April 27, 2011
- The Mosaic Company, February 3, 2011
- HCA, Inc., November 22, 2010
- GrafTech International Ltd., November 4, 2010
- Sun Healthcare Group, Inc., September 29, 2010
- The Dress Barn, Inc., August 13, 2010
- GulfMark Offshore, Inc., January 11, 2010
- MF Global Ltd., December 15, 2009
- Hungarian Telephone and Cable Corp., Invitel Holdings A/S, February 27, 2009
- Willbros Group, Inc., February 27, 2009
- Pediatrix Medical Group, Inc., December 22, 2008
- Galileo Holding Corporation, December 19, 2008
- Otter Tail Corporation, December 19, 2008
- Mentor Corporation, September 26, 2008
- Reuters Group PLC and Thomson Reuters PLC, March 20, 2008
- Dollar Tree Stores, Inc., February 20, 2008
- Energy West, Incorporated, January 15, 2008
- Roper Industries, Inc., July 19, 2007
- InterDigital Communications Corporation, June 25, 2007
- ABX Air, Inc., June 13, 2007
- Equitable Resources, Inc., April 25, 2007
- Ford Motor Credit Company, March 21, 2007
- Hecla Mining Company, October 31, 2006
- Global Preferred Holdings, Inc., July 18, 2006
- Southwestern Energy Company, June 29, 2006
- Duke Energy Corporation, Duke Energy Holding Corp., Cinergy Corp., March 30, 2006
- Shire Pharmaceuticals Group PLC and Shire PLC, November 17, 2005
- CanWest Media Inc., November 15, 2005
- Aether Systems, Inc., April 26, 2005
- Royal Dutch Shell PLC, May 17, 2005
- Matria Healthcare, Inc., February 10, 2005
- News Corporation Limited, November 3, 2004
- Johnson Controls, Inc., October 1, 2004
- Bookham Technology plc, September 22, 2004
- Russell Corporation, March 18, 2004
- Ampco-Pittsburgh Corporation, January 22, 2004
- Hanson PLC, Hanson Building Materials PLC, October 9, 2003
- Adolph Coors Company, August 25, 2003
- Six Continents PLC, March 28, 2003
- Friedman, Billings, Ramsey Group Inc., FBR Asset Investment Corporation, Forest Merger Corporation, March 25, 2003
- Crown, Cork & Seal Company, Inc., February 25, 2003
- AT&T Comcast Corporation, November 18, 2002
- ConocoPhillips, August 23, 2002
- Weatherford International, June 25, 2002
- Nabors Industries, Inc., April 30, 2002
Rule 12g3-2(b) - Exemptions for American depositary receipts and certain foreign securities
Rule 12h-1 - Exemptions from registration under Section 12(g) of the Act
Rule 12h-3 - Suspension of duty to file reports under Section 15(d)
- North State Bancorp, September 27, 2012
- Britton & Koontz Capital Corporation, September 27, 2012
- First Citizens Bancshares, Inc., September 26, 2012
- Peoples Financial Services Corp., August 16, 2012
- Central Virginia Bankshares, Inc., August 8, 2012
- AB&T Financial Corporation, July 27, 2012
- AmerisourceBergen Corporation, July 25, 2012
- Botetourt Bankshares, Inc., July 24, 2012
- Republic Services, Inc., July 24, 2012
- First Ottawa Bancshares, Inc., July 23, 2012
- Potomac Bancshares, Inc., July 23, 2012
- Skagit State Bancorp, Inc., July 20, 2012
- Touchmark Bancshares, Inc., July 17, 2012
- GlenRose Instruments Inc., July 16, 2012
- Mango Capital, Inc., March 28, 2012
- DT Sale Corp., November 14, 2011
- MXenergy Holdings Inc., August 18, 2011
- Aeroflex Incorporated, August 4, 2011
- Constar International Inc., March 29, 2011
- CPG International Inc., March 23, 2011
- Decorator Industries, Inc., March 23, 2011
- enherent Corp., March 17, 2011
- Live Current Media Inc., March 18, 2011
- CoSine Communications, Inc., March 15, 2011
- Wentworth Energy, Inc., March 15, 2011
- Mexican Restaurants, Inc., January 13, 2011
- Goodman Global Group, Inc., December 14, 2010
- Tix Corporation, November 5, 2010
- Congoleum Corporation, August 16, 2010
- Greenville Federal Financial Corporation, July 13, 2010
- Nyer Medical Group, Inc., June 30, 2010
- Intraop Medical Corporation, May 12, 2010
- Sielox, Inc., March 29, 2010
- AutoImmune, Inc., March 26, 2010
- BankGreenville Financial Corporation, March 26, 2010
- TXCO Resources Inc., March 25, 2010
- GrandSouth Bancorporation, March 24, 2010
- Harrington West Financial Group Inc., March 24, 2010
- PureDepth, Inc., March 8, 2010
- i2 Technologies, Inc., March 8, 2010
- Marvel Entertainment, LLC, February 26, 2010
- California Micro Devices Corporation, February 8, 2010
- Sun Microsystems, Inc., February 5, 2010
- Perot Systems Corporation, February 3, 2010
- Semitool, Inc., January 29, 2010
- Craftmade International, Inc., January 27, 2010
- Telemig Celular Participacoes S.A., December 14, 2009
- Charlotte Russe Holding, Inc., December 10, 2009
- DPH Holdings Corp., November 12, 2009
- Caraustar Industries, Inc., November 9, 2009
- Medialink Worldwide Incorporated, November 9, 2009
- Woodbridge Holdings Corporation, November 9, 2009
- International Wire Group, Inc., November 6, 2009
- Wyeth, November 4, 2009
- Map Financial Group, Inc., November 3, 2009
- Residential Capital, LLC, November 3, 2009
- Comtech Telecommunications Corp., August 27, 2009
- DATATRAK International, Inc., August 12, 2009
- PlanetOut Inc., August 12, 2009
- Gateway Pacific Bancorp, August 7, 2009
- Cox Radio, Inc., August 6, 2009
- SumTotal Systems, Inc., August 6, 2009
- Hearst Television Inc., August 5, 2009
- Neuro-Hitech, Inc., July 30, 2009
- Westaff, Inc., May 19, 2009
- Silverstar Holdings, Ltd., May 15, 2009
- PharmaNet Development Group, Inc., May 8, 2009
- Rusoro Mining Ltd., April 22, 2009
- Mountain Valley Bancshares, Inc., March 30, 2009
- Sunshine Financial, Inc. and Sunshine Savings Bank 401(k) Profit Sharing Plan, March 30, 2009
- Minrad International, Inc., March 27, 2009
- Interlink Electronics, Inc., March 26, 2009
- Beverly Hills Bancorp Inc., March 13, 2009
- TIAA-CREF U.S. Real Estate Fund I, L.P., March 10, 2009
- MinnErgy, LLC, March 10, 2009
- Metro One Telecommunications, Inc., March 4, 2009
- Anheuser-Busch Companies, Inc., February 18, 2009
- UST Inc., February 18, 2009
- EnergySouth, Inc., December 11, 2008
- Ampex Corporation, November 14, 2008
- Consonus Technologies, Inc., November 10, 2008
- United Online, Inc., November 7, 2008
- Energy East Corporation, October 31, 2008
- ACE*COMM Corporation, September 26, 2008
- Horsepower Holdings, Inc., August 14, 2008
- I.C. Isaacs & Company, Inc., August 13, 2008
- Prairie Creek Ethanol, LLC, August 12, 2008
- Liberty Lane Acquisition Corp., July 28, 2008
- Barclays (Netherlands) N.V., June 26, 2008
- Questar Assessment, Inc., June 13, 2008
- CollaGenex Pharmaceuticals, Inc., May 12, 2008
- SunCom Wireless Holdings, Inc., February 29, 2008
- Planet Technologies, Inc., February 7, 2008
- MetLife Life and Annuity Company of Connecticut, January 22, 2008
- RARE Hospitality International, Inc., January 22, 2008
- International Securities Exchange, Inc., January 3, 2008
- Bausch & Lomb Incorporated, November 6, 2007
- FoxHollow Technologies, Inc., November 2, 2007
- Victory Renewable Fuels, LLC, October 15, 2007
- Eagle Hospitality Properties Trust, Inc., August 30, 2007
- Telemar Participações S.A., June 20, 2007
- American Physicians Insurance Company, March 30, 2007
- DSL.net, Inc., March 30, 2007
- Summit Bank Corporation, March 14, 2007
- CPA:14 Holdings Inc., December 11, 2006
- Wintegra, Inc., August 11, 2006
- Global Preferred Holdings, Inc., July 18, 2006
- Watchdata Technologies Ltd., June 29, 2006
- WaveRider Communications Inc., March 31, 2006
- ADVISORS REIT I, Inc., March 31, 2006
- PacifiCare Health Systems, Inc., March 16, 2006
- IVAX Corporation, March 10, 2006
- Unocal Corporation, October 21, 2005
- Infiniti Solutions Ltd., March 8, 2005
- ATX Group, Inc., October 15, 2004
- Synetics Solutions, Inc., October 15, 2004
- Engenio Information Technologies, Inc., September 13, 2004
- Kerr-McGee (Nevada) LLC, August 9, 2004
- 3333 Holding Corporation, Centex Development Company, L.P., March 17, 2004
- CoorsTek, Inc., August 14, 2003
- Medialive International, Inc., August 13, 2003
- Royal Precision, Inc., April 9, 2003
- IBM Credit LLC, March 24, 2003
- PayPal, Inc., November 13, 2002
- NOMOS Corporation, November 12, 2002
- Medco Health Solutions, Inc., August 13, 2002
- Neogenesis Pharmaceuticals, Inc., April 1, 2002
- Westfield America, Inc., January 29, 2002
Section 13 - Periodic and other reports
- NBCUniversal, June 24, 2011
- Melco Crown Entertainment Limited, October 18, 2010
- Tim Hortons Inc., September 9, 2009
- Motors Liquidation Company, formerly known as General Motors Corporation, July 9, 2009
- Federal Home Loan Mortgage Corporation, July 18, 2008
- Genesee Corporation, December 5, 2007
- Overseas Partners Ltd., March 16, 2007
- Southern Investors Service Company, Inc., June 24, 2005
- Manulife Financial Corporation, March 15, 2005
- EnCana Corporation, December 3, 2004
- Fannie Mae, August 20, 2004
- Enstar Income/Growth Program Five-A, L.P., August 7, 2004
- Axtel. S.A. de C.V., July 21, 2004
- AmeriVision Communications, Inc., June 14, 2004
- Weirton Steel Corporation, March 23, 2004
- Pegasus Aircraft Partners, L.P., February 9, 2004
- Microsoft Corporation, October 15, 2003
- Hawaiian Holdings, Inc., October 1, 2003
- Atchison Casting Corporation, October 7, 2003
- Hauser, Inc., July 17, 2003
- Evolve Software, Inc., July 16, 2003
- Insilco Holding Co., March 18, 2003
- Allstate Life Insurance Company, August 23, 2002
- Laclede Steel Company, July 25, 2002
- Opticon Medical Inc., June 28, 2002
- RBC Centura Banks, Inc., February 26, 2002
- Cambridge Advantaged Properties II Limited Partnership, February 6, 2002
Regulation 13D-G - Beneficial Ownership Reports
- Booz Allen Hamilton Holding Corp., November 12, 2010
- Morgan Stanley Smith Barney LLC, May 29, 2009
Supplemental Letter, September 14, 2009
- Goldman, Sachs & Co., December 30, 2008
- Her Majesty�s Government, December 10, 2008
- Auction Rate Securities — Global Exemptive Relief, September 22, 2008
- Orbis Group, July 16, 2008
- DnB NOR ASA, January 9, 2008
- Natixis S.A., Banque Fédérale des Banques Populaires and Caisse National des Caisses d'Epargne, October 9, 2007
- Mellon Financial Corporation, Newton Investment Management Limited and Mellon Global Investments Limited, November 16, 2006
- Canada Pension Plan Investment Board, May 5, 2006
- Mitsubishi UFJ Financial Group, Inc., January 23, 2006
- Credit Agricole S.A., April 4, 2005
- Citigroup Inc., May 27, 2004
- Stichting Pensioenfonds ABP, May 7, 2004
- Centre Solutions Limited, July 25, 2002
- CGNU plc, March 19, 2002
- Deutsche Bank AG, February 14, 2002
Rules 13a-14 and 15d-14 - Certification of disclosure in annual and quarterly reports
- Claymore MACROshares Oil Up Holding Trust et al., March 30, 2007
- CurrencyShares Japanese Yen Trust, March 27, 2007
- iShares COMEX Gold Trust, November 27, 2006
- iShares GSCI Commodity-Indexed Trust and iShares GSCI Commodity-Indexed Investing Pool LLC, November 14, 2006
- CurrencyShares Australian Dollar Trust, September 13, 2006
- CurrencyShares British Pound Sterling Trust, September 13, 2006
- CurrencyShares Canadian Dollar Trust, September 13, 2006
- CurrencyShares Mexican Peso Trust, September 13, 2006
- CurrencyShares Swiss Franc Trust, September 13, 2006
- CurrencyShares Swedish Krona Trust, September 13, 2006
- iShares Silver Trust, August 11, 2006
- Euro Currency Trust, March 22, 2006
- iShares COMEX Gold Trust, May 19, 2005
- streetTRACKS Gold Trust, February 18, 2005
- Mitsui & Co., Ltd., August 20, 2003
- Hechinger Liquidation Trust, May 15, 2003
- Merrill Lynch Depositor, Inc., March 28, 2003
- Mitsubishi Motors Credit of America, Inc., March 27, 2003
- Bank of America, N.A., November 13, 2002
Rule 13e-3 - Going Private Transactions
- Telefonica S.A., October 7, 2009
- SUNDAY Communications Limited, November 1, 2006
- SUNDAY Communications Limited, November 7, 2005
- Equant N.V. and France Telecom S.A., April 18, 2005
- Saipem SpA, July 29, 2002
Rule 13e-4 - Issuer Tender Offers
- United Realty Trust Incorporated, August 15, 2012
- Sonic Automotive, Inc., July 24, 2012
- Dividend Capital Total Realty Trust Inc., July 12, 2012
- American Realty Capital Global Daily Net Asset Value Trust, Inc., April 18, 2012
- Clarion Partners Property Trust Inc., February 24, 2012
- Boston Properties Limited Partnership, December 29, 2011
- Cole Real Estate Income Strategy (Daily NAV), Inc., December 6, 2011
- Textron, Inc., October 7, 2011
- Horizon Lines, Inc., October 3, 2011
- American Realty Capital Daily Net Asset Value Trust, Inc., July 21, 2011
- Clarion Partners Property Trust Inc., May 17, 2011
- Inland American Real Estate Trust, Inc., February 24, 2011
- Radvision Ltd., July 23, 2010
- Towers Watson & Co., May 17, 2010
- CBOE Holdings, Inc., May 10, 2010
- Bristol-Myers Squibb Company, November 16, 2009
- Thermo Fisher Scientific Inc., November 13, 2009
- General Motors Corporation, May 15, 2009
- The Procter & Gamble Company, October 8, 2008
- Kraft Foods Inc., July 1, 2008
- Reuters Group PLC and Thomson Reuters PLC, February 29, 2008
- ACE Aviation Holdings, Inc., December 26, 2007
- Microtune, Inc., September 13, 2007
- EMC Corporation and VMware, Inc., July 9, 2007
- Wells REIT II, Inc., June 26, 2007
- HCC Insurance Holdings, Inc., June 12, 2007
- Chordiant Software, Inc., March 26, 2007
- Halliburton Company, March 23, 2007
- Juniper Networks, Inc., March 6, 2007
- MDS Inc., February 28, 2007
- Adobe Systems Incorporated, February 28, 2007
- CNET Networks, Inc., February 28, 2007
- Weyerhaeuser Company, February 23, 2007
- CenterPoint Energy, December 21, 2006
- Security Capital Assurance Ltd. and XL Capital Ltd., October 31, 2006
- SPARTA, Inc., October 4, 2006
- McDonald's Corporation, September 27, 2006
- Alliance Semiconductor Corporation, September 22, 2006
- Hines Real Estate Investment Trust, Inc., September 7, 2006
- PMI Group, Inc., July 6, 2006
- Apple REIT Six, Inc., June 30, 2006
- Swedish Match AB, June 20, 2006
- Vodafone PLC, June 12, 2006
- Scottish Power plc, April 3, 2006
- Fresenius Medical Care AG, January 13, 2006
- Publicis Groupe S.A., January 13, 2006
- Special Situations Fund III, L.P., November 17, 2005
- Korea Fund, Inc., July 1, 2005
- National Grid Transco plc, June 6, 2005
- Peter Kiewit Sons', Inc., May 17, 2005
- Boston Capital Real Estate Investment Trust, Inc., February 10, 2005
- Man-Glenwood Lexington, LLC, January 31, 2005
- Behringer Harvard REIT, et. al., October 26, 2004
- Paladin Realty Income Properties, Inc., October 14, 2004
- Comcast Corporation, October 7, 2004
- TXU Corporation, September 13, 2004
- Hines Real Estate Investment Trust, Inc., June 18, 2004
- Scitex Corporation Ltd., June 14, 2004
- PetroKazakhstan Inc., June 10, 2004
- AB Electrolux, May 4, 2004
- CNL Income Properties, Inc. , March 11, 2004
- Lodgian, Inc., April 27, 2004
- General Electric Company and GE Investments, Inc., February 24, 2004
- Martha Stewart Living Omnimedia, Inc., November 7, 2003
- Microsoft Corporation, October 15, 2003
- The Prudential Insurance Company of America, September 5, 2003
- Journal Company, July 24, 2003
- Accenture Ltd., January 10, 2003
- Issuer Exchange Offers Conducted for Compensatory Purposes, March 21, 2001
Proxy solicitations
Tender offers
- Lloyds Banking Group plc, May 28, 2010
- Citizens Republic Bancorp, Inc., August 21, 2009
- UBS AG, July 29, 2009
- BlackRock Advisers LLP, October 30, 2008
- Auction Rate Securities — Global Exemptive Relief, September 22, 2008
- Eaton Vance Management, June 13, 2008
Third-party tender offers
Domestic
Cross-border
- Patni Computer Systems Limited, May 25, 2012
- Teléfonos de México, S.A.B. de C.V., October 3, 2011
- TMX Group, June 14, 2011
- Wimm-Bill-Dann Foods OJSC, March 18, 2011
- Patni Computer Systems Limited, February 9, 2011
- Net Servi�os de Comunica��o S.A., October 15, 2010
- BHP Billiton Limited, August 26, 2010
- America Movil, S.A.B. de C.V., April 23, 2010
- VimpelCom Ltd., February 5, 2010
- Chemoil Energy Limited, December 14, 2009
- Kraft Foods, Inc., December 9, 2009
- KCPS PE Investment Management, June 5, 2009
- Satyam Computer Services Ltd., April 28, 2009
- SoFFin, April 15, 2009
- Radvision, April 14, 2009
- Sierra Wireless, January 5, 2009
- Qtel, January 5, 2009
- Retalix Ltd., December 18, 2008
- Telefónica S.A., November 24, 2008
- Gemalto S.A., November 7, 2008
- EGS Acquisition Co LLC, November 5, 2008
- International Business Machines Corporation tender offer for ILOG S.A., October 9, 2008
- Telefónica S.A., September 22, 2008
- Petersen Energía Inversora S.A., September 9, 2008
- Elron Electronics Industries Ltd., May 15, 2008
- Clal Industries and Investments Ltd., March 3, 2008
- Telemar Participações S.A., October 9, 2007
- Barclays PLC tender offer for ABN AMRO Holding N.V., August 7, 2007
- Rio Tinto plc, July 24, 2007
- Royal Bank of Scotland Group plc tender offer for ABN AMRO Holding N.V., July 23, 2007
- Endesa, S.A., July 3, 2007
- Asia Satellite Telecommunications Holdings Limited, May 25, 2007
- CANTV, April 6, 2007
- STATS ChipPAC Ltd., March 15, 2007
- ProSiebenSat.1 Media AG, January 30, 2007
- Portugal Telecom, SGPS, S.A., December 19, 2006
- Embratel Participacoes, S.A., December 6, 2006
- E.ON Aktiengesellschaft, December 6, 2006
- NASDAQ Stock Market, Inc., November 20, 2006
- Barrick Gold Corporation, October 10, 2006
- Bayer AG, September 26, 2006
- Bayer Entities, June 29, 2006
- Teck Cominco Limited, June 21, 2006
- AstraZeneca PLC, May 23, 2006
- Bayer AG, April 28, 2006
- Gas Natural SDG, S.A., March 2, 2006
- Barrick Gold Corporation, January 19, 2006
- Nordic Telephone Company ApS, January 3, 2006
- BBVA Privanza International (Gibraltar) Limited, December 23, 2005
- Jilin Chemical Industrial Company Limited, December 21, 2005
- Axel Springer AG, September 12, 2005
- Royal Dutch Shell PLC, May 17, 2005
- Harmony Gold Mining Company Limited, March 10, 2005
- Blackstone Entities, December 16, 2004
- Harmony Gold Mining Company Limited, November 19, 2004
- Equitable Life Assurance Society, November 15, 2004
- Discount Investment Corporation Ltd., June 14, 2004
- Aventis, June 10, 2004
- UCB S.A., May 19, 2004
- Epicor Software Corporation, May 13, 2004
- SERENA Software, Inc., April 13, 2004
- Alcan, Inc. for Common Shares, ADSs, Bonus Allocation Rights and OCEANEs of Pechiney, October 7, 2003
- BCP Crystal Acquisition GmbH & Co, February 3, 2004
- Zimmer Holdings, Inc., June 19, 2003
- Smith & Nephew Group plc and Smith & Nephew plc, April 24, 2003
- Serono S.A., September 12, 2002
- Koninklijke Ahold N.V., September 10, 2002
- Alliance Capital Management Holding L.P. et al., August 1, 2002
- Saipem SpA, July 29, 2002
- Madison Dearborn Partners, LLC, July 9, 2002
- Panatone Finvest Ltd, May 6, 2002
- RWE Aktiengesellschaft, March 22, 2002
- Southern Cross, March 5, 2002
Rule 14b-1
Rule 14b-2
Rule 14e-5 - Purchases Outside a Tender Offer
- First Trust Exchange-Traded Fund IV, June 21, 2012
- Business Objects S.A., December 5, 2007
- Grupo Aeropotuario del Sureste, S.A.B. de C.V. (Southeast Airport Group), May 9, 2007
- CANTV, April 6, 2007
- STATS ChipPAC Ltd., March 15, 2007
- ProSiebenSat.1 Media AG, January 30, 2007
- CenterPoint Energy, December 21, 2006
- PMI Group, Inc., July 6, 2006
- Scottish Power plc, April 3, 2006
- Axel Springer AG, September 12, 2005
Section 15(d)
Section 16 - Directors, officers and principal stockholders
- Simon Property Group, Inc.
, November 21, 2011
- Liberty Media Corporation / Liberty Interactive Corporation, November 3, 2011
- Bank of America Corporation and Affiliates ("BAC"), April 29, 2011
- Morgan Stanley Smith Barney LLC, May 29, 2009
Supplemental Letter, September 14, 2009
- BlackRock Advisers LLC, November 4, 2008
- Auction Rate Securities — Global Exemptive Relief, September 22, 2008
- Society of Corporate Secretaries & Corporate Governance Professionals, June 25, 2008
- Babson Capital Management LLC, December 14, 2006
- Credit Suisse First Boston, March 18, 2004
Rule 17a-1 - Keep and Preserve Paper Copies
Trust Indenture Act of 1939
Exemptive Orders
- Grupo Iusacell Celular, S.A. de C.V., November 26, 2007
Notice, October 15, 2007
Application, October 12, 2007
- Mrs. Fields Famous Brands, LLC, Mrs. Fields Financing Company, Inc., and Certain Guarantors, March 24, 2005
- Petroleos Mexicanos and the Pemex Project Funding Master Trust, October 13, 2004
- Algoma Steel Inc., December 23, 2002
- Armstrong World Industries, Inc., July 16, 2002
- USG Corporation, April 23, 2002
United States Bankruptcy Code
Other — Alaska Native Claims Settlement Act
Other — Municipal Auction Rate Securities
| Alphabetical List of No-Action Letters |
- 3333 Holding Corporation, Centex Development Company, L.P., March 17, 2004
- AB Electrolux, May 4, 2004
- Abacus Investments Limited, October 5, 2007
- Abetterwayhome Corp., January 30, 2004
- AB&T Financial Corporation, July 27, 2012
- ABX Air, Inc., June 13, 2007
- Accenture Ltd., January 10, 2003
- Accredited Home Lenders, Inc., July 26, 2002
- ACE*COMM Corporation, September 26, 2008
- ACE Aviation Holdings, Inc., December 26, 2007
- ADA-ES, Inc., March 15, 2012
- Adams Harkness, Inc., August 25, 2004
- Adobe Systems Incorporated, February 28, 2007
- Adolph Coors Company, August 25, 2003
- ADVISORS REIT I, Inc., March 31, 2006
- Aeroflex Incorporated, August 4, 2011
- Aether Systems, Inc., April 26, 2005
- Ageas SA/NV and Ageas N.V., March 20, 2012
- A.G. Edwards & Sons, Inc., May 31, 2006
- Agristar Global Networks, Ltd., February 9, 2004
- Alaska Permanent Fund, July 14, 2011
- Alcan, Inc. for Common Shares, ADSs, Bonus Allocation Rights and OCEANEs of Pechiney, October 7, 2003
- Alexander & Baldwin, Inc., April 3, 2012
- Algoma Steel Inc., December 23, 2002
- Alliance Capital Management Holding L.P. et al., August 1, 2002
- Alliance Semiconductor Corporation, September 22, 2006
- Allstate Life Insurance Company, August 23, 2002
- America Movil, S.A.B. de C.V., April 23, 2010
- American Bar Association, January 30, 2004
- American Express Financial Advisors Inc., February 12, 2004
- American International Group, Inc., February 21, 2006
- American Physicians Insurance Company, March 30, 2007
- American Realty Capital Global Daily Net Asset Value Trust, Inc., April 18, 2012
- American Realty Capital Daily Net Asset Value Trust, Inc., July 21, 2011
- American Securitization Forum, January 6, 2011
- American Skandia Investment Services, Inc., April 17, 2009
- AmerisourceBergen Corporation, July 25, 2012
- Amerisure Mutual Insurance Company, May 13, 2009
- AmeriVision Communications, Inc., June 14, 2004
- Ampco-Pittsburgh Corporation, January 22, 2004
- Ampex Corporation, November 14, 2008
- Analog Devices, Inc., May 30, 2008
- AngloGold Limited, January 15, 2004
- Anheuser-Busch Companies, Inc., February 18, 2009
- Apple REIT Six, Inc., June 30, 2006
- ArcelorMittal, August 13, 2008
- Arch Wireless Inc., May 24, 2002
- Arclight Systems, LLC, January 17, 2002
- Armstrong World Industries, Inc., July 16, 2002
- Ashanti Goldfields Company Limited, June 19, 2002
- Ashland Inc., August 8, 2005
- Asia Satellite Telecommunications Holdings Limited, May 25, 2007
- Assurant, Inc., January 26, 2010
- AstraZeneca PLC, May 23, 2006
- AT&T Comcast Corporation, November 18, 2002
- Atchison Casting Corporation, October 7, 2003
- ATX Group, Inc., October 15, 2004
- Auction Rate Securities — Global Exemptive Relief, September 22, 2008
- AutoImmune, Inc., March 26, 2010
- Automated Trading Desk Specialists, LLC, March 11, 2009
- Avago Technologies Limited, October 6, 2006
- Aventis, June 10, 2004
- Axel Springer AG, September 12, 2005
- Axtel. S.A. de C.V., July 21, 2004
- Babson Capital Management LLC, December 14, 2006
- The Bahamas International Securities Exchange, October 20, 2011
- Bank of America Corporation, January 26, 2011
- Bank of America Corporation, June 11, 2009
- Bank of America Corporation, May 1, 2008
- Bank of America Corporation and Affiliates ("BAC"), April 29, 2011
- Banc of America Investment Services, Inc., October 23, 2009
- Banc of America Investment Services, Inc. and Columbia Management Advisors, LLC, June 20, 2008
- Banc of America Investors, L.P., February 24, 2004
- Bank of America, N.A., November 13, 2002
- Banc of America Securities LLC, March 14, 2007
Supplemental Letter, March 20, 2007
- Banc of America Securities LLC, May 31, 2006
- Banc of America Securities LLC and Banc of America Investment Services, Inc., June 9, 2009
- Bank of America Corporation, December 7, 2010
- Bank of America Corporation, June 11, 2009
- Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Inc., December 1, 2011
- Bank of New York Company, January 9, 2007
- BankGreenville Financial Corporation, March 26, 2010
- Barcelona Stock Exchange, Bilbao Stock Exchange, Madrid Stock Exchange and Valencia Stock Exchange, March 11, 2003
- Barclays (Netherlands) N.V., June 26, 2008
- Barclays PLC tender offer for ABN AMRO Holding N.V., August 7, 2007
- Barrick Gold Corporation, October 10, 2006
- Barrick Gold Corporation, January 19, 2006
- Bausch & Lomb Incorporated, November 6, 2007
- Bayer AG, September 26, 2006
- Bayer AG, April 28, 2006
- Bayer Entities, June 29, 2006
- BBVA Privanza International (Gibraltar) Limited, December 23, 2005
- BCP Crystal Acquisition GmbH & Co, February 3, 2004
- Bear, Stearns & Co., Inc., December 15, 2006
- Bear, Stearns & Co. Inc., May 31, 2006
- Bear, Stearns & Co. Inc., March 16, 2006
- Bear, Stearns & Co. Inc., October 31, 2003
- Beazer Homes USA, Inc., March 12, 2007
- Behringer Harvard Mid-Term Value Enhancement Liquidating Trust, March 31, 2011
- Behringer Harvard REIT, et. al., October 26, 2004
- Beverly Hills Bancorp Inc., March 13, 2009
- BH Lodging Corp., November 8, 2006
- BHP Billiton Limited, August 26, 2010
- BISYS Fund Services, Inc., September 26, 2006
- BlackRock Advisers LLC, November 4, 2008
- BlackRock Advisers LLP, October 30, 2008
- Blackstone Entities, December 16, 2004
- Bolivarian Republic of Venezuela, April 28, 2004
- Bookham Technology plc, September 22, 2004
- Booz Allen Hamilton Holding Corp., November 12, 2010
- Boston Capital Real Estate Investment Trust, Inc., February 10, 2005
- Boston Properties Limited Partnership, December 29, 2011
- Botetourt Bankshares, Inc., July 24, 2012
- Bristol-Myers Squibb Company, November 16, 2009
- Britton & Koontz Capital Corporation, September 27, 2012
- Bunzl plc, May 27, 2005
- Burnham Pacific Properties, Inc., June 21, 2002
- Bursa Malaysia Securities Berhad, September 10, 2010
- Business Objects S.A., December 5, 2007
- Cairo and Alexandria Stock Exchanges, April 16, 2003
- California Micro Devices Corporation, February 8, 2010
- Cambridge Advantaged Properties II Limited Partnership, February 6, 2002
- Camp Dresser & McKee Inc., October 25, 2010
- CanAccord Capital Corporation, January 18, 2002
- Canada Pension Plan Investment Board, May 5, 2006
- CANTV, April 6, 2007
- CanWest Media Inc., November 15, 2005
- Caraustar Industries, Inc., November 9, 2009
- Cardinal Health, Inc., August 7, 2007
- CarMax, Inc., December 6, 2002
- CBOE Holdings, Inc., May 10, 2010
- Center for Audit Quality, April 8, 2011
- CenterPoint Energy, December 21, 2006
- Central Virginia Bankshares, Inc., August 8, 2012
- Centre Solutions Limited, July 25, 2002
- CGNU plc, March 19, 2002
- Channel Islands Stock Exchange, September 6, 2002
- Charles Schwab & Co., Inc., January 11, 2011
- Charles Schwab Corporation, January 11, 2011
- Charlotte Russe Holding, Inc., December 10, 2009
- Chemoil Energy Limited, December 14, 2009
- Chordiant Software, Inc., March 26, 2007
- CIBC Mellon Trust Company, March 2, 2005
- CIBC Mellon Trust Company, February 24, 2005
- Citigroup Global Markets Inc., December 23, 2008
- Citigroup, Inc., October 19, 2010
- Citigroup, Inc., December 23, 2008
- Citigroup Global Markets Inc., f/k/a Salomon Smith Barney Inc., October 31, 2003
- Citigroup Global Markets, Inc., May 31, 2006
- Citigroup Global Markets, Inc., March 23, 2005
- Citigroup Inc., May 27, 2004
- Citizens Republic Bancorp, Inc., August 21, 2009
- Clal Industries and Investments Ltd., March 3, 2008
- Clarion Partners Property Trust Inc., February 24, 2012
- Clarion Partners Property Trust Inc., May 17, 2011
- Claymore MACROshares Oil Up Holding Trust et al., March 30, 2007
- Cleary Gottlieb Steen & Hamilton LLP, July 15, 2011
- CNET Networks, Inc., February 28, 2007
- CNL Income Properties, Inc. , March 11, 2004
- CNSX Markets Inc., February 24, 2010
- Coach, Inc. and J.P. Morgan Chase Bank N.A., November 28, 2011
- Cobalt Group Inc., June 25, 2002
- Cole Real Estate Income Strategy (Daily NAV), Inc., December 6, 2011
- CollaGenex Pharmaceuticals, Inc., May 12, 2008
- Comcast Corporation, October 7, 2004
- Commonwealth of Australia, January 11, 2010
- Commonwealth of Australia, February 26, 2009
- Communicator Inc, September 20, 2002
- CommunitySun, LLC, August 29, 2011
- Computershare Trust Company, N.A., July 26, 2010
- Comtech Telecommunications Corp., August 27, 2009
- Congoleum Corporation, August 16, 2010
- ConocoPhillips, August 23, 2002
- Consonus Technologies, Inc., November 10, 2008
- Constar International Inc., March 29, 2011
- Constellation Brands, Inc., January 29, 2003
- Cook Inlet Region, Inc., April 2, 2003
- CoorsTek, Inc., August 14, 2003
- Coral Beach & Tennis Club, January 25, 2012
- Coral Beach & Tennis Club, November 17, 2011
- CoSine Communications, Inc., March 15, 2011
- Council of Europe Development Bank, April 23, 2010
- Cox Radio, Inc., August 6, 2009
- CPA:14 Holdings Inc., December 11, 2006
- CPG International Inc., March 23, 2011
- Craftmade International, Inc., January 27, 2010
- Credit Agricole S.A., April 4, 2005
- Credit Suisse First Boston, March 18, 2004
- Credit Suisse First Boston LLC, f/k/a Credit Suisse First Boston Corporation, October 31, 2003
- Crown, Cork & Seal Company, Inc., February 25, 2003
- CurrencyShares Australian Dollar Trust, September 13, 2006
- CurrencyShares British Pound Sterling Trust, September 13, 2006
- CurrencyShares Canadian Dollar Trust, September 13, 2006
- CurrencyShares Japanese Yen Trust, March 27, 2007
- CurrencyShares Mexican Peso Trust, September 13, 2006
- CurrencyShares Swedish Krona Trust, September 13, 2006
- CurrencyShares Swiss Franc Trust, September 13, 2006
- Cygnus, Inc., March 27, 2006
- DataCard Corporation, October 15, 2002
- DATATRAK International, Inc., August 12, 2009
- Decorator Industries, Inc., March 23, 2011
- Dell Inc., October 13, 2010
- Deutsche Asset Management, Inc., August 19, 2003
- Deutsche Asset Management, Inc. and Deutsche Investment Management, December 21, 2006
- Deutsche Bank AG, June 16, 2009
- Deutsche Bank AG, January 9, 2007
- Deutsche Bank AG, February 14, 2002
- Deutsche Bank Microcredit Development Fund, Inc., April 8, 2011
- Deutsche Bank Securities, Inc., June 9, 2009
- Deutsche Investment Management Americas, Inc., Deutsche Asset Management, Inc., and Scudder Distributors Inc. (Waiver Request under Regulation A and Rule 505 of Regulation D), September 28, 2006
- Deutsche Investment Management Americas, Inc., Deutsche Asset Management, Inc., and Scudder Distributors Inc. (Waiver Request under Rule 405), September 28, 2006
- Discount Investment Corporation Ltd., June 14, 2004
- Dividend Capital Total Realty Trust Inc., July 12, 2012
- DnB NOR ASA, January 9, 2008
- Dollar Tree Stores, Inc., February 20, 2008
- DPH Holdings Corp., November 12, 2009
- The Dress Barn, Inc., August 13, 2010
- DSL.net, Inc., March 30, 2007
- DT Sale Corp., November 14, 2011
- Duke Energy Corporation, Duke Energy Holding Corp., Cinergy Corp., March 30, 2006
- Dunham & Associates Investment Counsel, Inc., Jeffrey A. Dunham, and Dunham & Associates Securities, Inc., September 22, 2006
- E.ON Aktiengesellschaft, December 6, 2006
- Eagle Hospitality Properties Trust, Inc., August 30, 2007
- Eastbourne Capital, L.L.C., March 30, 2009
- East Isles Reinsurance Ltd., April 1, 2009
- Eaton Vance Management, June 13, 2008
- Edward D. Jones & Co., L.P., August 1, 2005
- EGS Acquisition Co LLC, November 5, 2008
- EIG Mutual Holding Company, October 25, 2006
- Elron Electronics Industries Ltd., May 15, 2008
- Embratel Participacoes, S.A., December 6, 2006
- EMC Corporation and VMware, Inc., July 9, 2007
- Emeriti Consortium for Retirement Health Solutions, September 3, 2009
- Emeriti Consortium for Retirement Health Solutions, June 16, 2008
- Emeriti Consortium for Retirement Health Solutions, April 7, 2005
- Employers Insurance Company of Nevada, December 2, 2004
- EnCana Corporation, December 3, 2004
- Endesa, S.A., July 3, 2007
- Energy East Corporation, October 31, 2008
- EnergySouth, Inc., December 11, 2008
- Energy West, Incorporated, January 15, 2008
- Engenio Information Technologies, Inc., September 13, 2004
- enherent Corp., March 17, 2011
- Enstar Income/Growth Program Five-A, L.P., August 7, 2004
- Epicor Software Corporation, May 13, 2004
- Equant N.V. and France Telecom S.A., April 18, 2005
- Equitable Life Assurance Society, November 15, 2004
- Equitable Resources, Inc., April 25, 2007
- Erica Enders Racing, LLC, November 21, 2006
- ERM Worldwide Limited, March 23, 2012
- Euro Currency Trust, March 22, 2006
- Eurolist by Euronext and the Alternext Market, March 16, 2007
- Euronext Amsterdam N.V., April 7, 2006
- Euronext Brussels SA/NV, November 10, 2004
- europrospectus.com limited, April 28, 2004
- Evergreen Investment Management Company, LLC, June 8, 2009
- Evolve Software, Inc., July 16, 2003
- Exxon Mobil Corp., June 28, 2002
- Facebook, Inc., October 14, 2008
- Fannie Mae, August 20, 2004
- Federal Deposit Insurance Corporation, July 12, 2010
- Federal Deposit Insurance Corporation, November 24, 2008
- Federal Home Loan Bank of Atlanta, March 20, 2006
- Federal Home Loan Bank of Boston, December 23, 2005
- Federal Home Loan Bank of Chicago, January 20, 2006
- Federal Home Loan Bank of Cincinnati, September 13, 2005
- Federal Home Loan Bank of Dallas, September 15, 2005
- Federal Home Loan Bank of Des Moines, May 23, 2006
- Federal Home Loan Bank of Indianapolis, February 22, 2006
- Federal Home Loan Bank of New York, August 26, 2005
- Federal Home Loan Bank of Pittsburgh, September 28, 2005
- Federal Home Loan Bank of San Francisco, August 26, 2005
- Federal Home Loan Bank of Seattle, May 23, 2006
- Federal Home Loan Bank of Topeka, May 23, 2006
- Federal Home Loan Mortgage Corporation, July 18, 2008
- Federal Home Loan Mortgage Corporation, July 12, 2002
- Federal National Mortgage Association, July 12, 2002
- Fidelity Life Association, October 18, 2006
- Fenwick & West LLP, February 13, 2012
- Financement Quebec, June 24, 2002
- First Citizens Bancshares, Inc., September 26, 2012
- First Ottawa Bancshares, Inc., July 23, 2012
- First Southwest Company, May 27, 2008
- First Southwest Company, May 27, 2008
- First Trust Exchange-Traded Fund IV, June 21, 2012
- Ford Motor Credit Company LLC, November 23, 2010 (Replaces Staff Response Letter of July 22, 2010)
- Ford Motor Credit Company, March 21, 2007
- FORE Holdings LLC and FORE Holdings Liquidating Trust, December 1, 2005
- FoxHollow Technologies, Inc., November 2, 2007
- Freedom Financial Group, Inc., March 24, 2010
- Fresenius Aktiengesellschaft, October 10, 2006
- Fresenius Medical Care AG, January 13, 2006
- Friedman, Billings, Ramsey & Co., Inc., January 16, 2007
- Friedman, Billings, Ramsey & Co., Inc., August 25, 2004
- Friedman, Billings, Ramsey Group Inc., FBR Asset Investment Corporation, Forest Merger Corporation, March 25, 2003
- Gabelli Funds LLC, April 24, 2008
- Galey & Lord, Inc., May 10, 2004
- Galileo Holding Corporation, December 19, 2008
- GAMCO Investors, Inc., June 9, 2008
- Gas Natural SDG, S.A., March 2, 2006
- Gateway Pacific Bancorp, August 7, 2009
- GE Funding Capital Market Services, Inc., January 23, 2012
- Gemalto S.A., November 7, 2008
- Gen Probe Inc/Chugai Pharmaceutical Co., Ltd., April 30, 2002
- General Electric Capital Corporation, Inc., January 24, 2012
- General Electric Company, et al., July 30, 2010
- General Electric Company, August 11, 2009
- General Electric Company and GE Investments, Inc., February 24, 2004
- General Maritime Corp., June 14, 2002
- General Motors Corporation, May 15, 2009
- Genesee Corporation, December 5, 2007
- Gilat Satellite Networks Ltd., December 19, 2002
- GlenRose Instruments Inc., July 16, 2012
- Global Development Co-operative, October 19, 2011
- Global Preferred Holdings, Inc., July 18, 2006
- Goldman, Sachs & Co., April 12, 2012
- Goldman Sachs & Co., July 20, 2010
- Goldman, Sachs & Co., December 30, 2008
- Goldman, Sachs & Co., May 31, 2006
- Goldman, Sachs & Co., October 31, 2003
- Goldman, Sachs & Co., October 9, 2003
- Goldman, Sachs & Co., September 4, 2003
- Goldman Sachs Group, Inc., July 23, 2010
- Goodman Global Group, Inc., December 14, 2010
- Government of Jamaica, May 22, 2002
- GP Strategies Corporation, October 11, 2011
- G REIT, Inc. and G REIT Liquidating Trust, February 25, 2008
- GrafTech International Ltd., November 4, 2010
- GrandSouth Bancorporation, March 24, 2010
- Greenville Federal Financial Corporation, July 13, 2010
- G REIT Liquidating Trust, August 5, 2010
- Grupo Aeropotuario del Sureste, S.A.B. de C.V. (Southeast Airport Group), May 9, 2007
- Grupo Iusacell Celular, S.A. de C.V., November 26, 2007
Notice, October 15, 2007
Application, October 12, 2007
- Grupo TMM, S.A. de C.V., June 27, 2002
- GulfMark Offshore, Inc., January 11, 2010
- Halliburton Company, March 23, 2007
- Handy Hardware Wholesale, Inc., June 29, 2006
- Hanover Compressor Company, January 27, 2004
- Hanson PLC, Hanson Building Materials PLC, October 9, 2003
- Harbert Management Corporation, et al., July 3, 2012
- Harmony Gold Mining Company Limited, March 10, 2005
- Harmony Gold Mining Company Limited, November 19, 2004
- Harrington West Financial Group Inc., March 24, 2010
- Hartford Investment Financial Services, November 8, 2006
- Hartford Investment Financial Services, LLC; HL Investment Advisors, LLC; and Hartford Securities Distribution Company, Inc., May 14, 2008
- Hauser, Inc., July 17, 2003
- Hawaiian Holdings, Inc., October 1, 2003
- HCA, Inc., November 22, 2010
- HCC Insurance Holdings, Inc., June 12, 2007
- Headstrong Corporation, February 28, 2003
- Hearst Television Inc., August 5, 2009
- Hechinger Liquidation Trust, May 15, 2003
- Hecla Mining Company, October 31, 2006
- Her Majesty�s Government, December 10, 2008
- Hewlett-Packard Company, July 20, 2007
- Hines Real Estate Investment Trust, Inc., September 7, 2006
- Hines Real Estate Investment Trust, Inc., June 18, 2004
- Horizon Lines, Inc., October 3, 2011
- Horsepower Holdings, Inc., August 14, 2008
- H&R Block, Inc., May 3, 2012
- H&R Block, Inc., May 2, 2012
- H&R Real Estate Investment Trust, May 29, 2012
- Hungarian Telephone and Cable Corp., Invitel Holdings A/S, February 27, 2009
- i2 Technologies, Inc., March 8, 2010
- IBM Credit LLC, March 24, 2003
- I.C. Isaacs & Company, Inc., August 13, 2008
- Icahn Associates Corp., March 30, 2009
- ICON Cash Flow Partners L.P. Seven and ICON Cash Flow Partners L.P. Seven Liquidating Trust, August 14, 2007
- ICON Cash Flow Partners L.P. Seven Liquidating Trust, July 9, 2010
- Infiniti Solutions Ltd., March 8, 2005
- InFlowGroup, Inc., February 13, 2002
- Inland American Real Estate Trust, Inc., February 24, 2011
- Insilco Holding Co., March 18, 2003
- Interactive Intelligence, Inc., April 27, 2011
- InterDigital Communications Corporation, June 25, 2007
- Intergraph Corp., May 15, 2002
- Interlink Electronics, Inc., March 26, 2009
- International Business Machines Corporation tender offer for ILOG S.A., October 9, 2008
- International Business Machines Corporation, June 26, 2007
- International Securities Exchange, Inc., January 3, 2008
- International Wire Group, Inc., November 6, 2009
- Intraop Medical Corporation, May 12, 2010
- Intrawest Corporation, November 8, 2002
- Investools Inc. et al., December 16, 2009
- ISE Labs, Inc., June 2, 2003
- iShares COMEX Gold Trust, November 27, 2006
- iShares COMEX Gold Trust, May 19, 2005
- iShares GSCI Commodity-Indexed Trust and iShares GSCI Commodity-Indexed Investing Pool LLC, November 14, 2006
- iShares Silver Trust, August 11, 2006
- Issuer Exchange Offers Conducted for Compensatory Purposes, March 21, 2001
- IVAX Corporation, March 10, 2006
- Janney Montgomery Scott LLC, July 11, 2011
- Janney Montgomery Scott LLC, August 25, 2004
- Jazz Pharmaceuticals, Inc., January 12, 2012
- Jazz Semiconductor, Inc., November 21, 2005
- Jilin Chemical Industrial Company Limited, December 21, 2005
- Johnson Controls, Inc., October 1, 2004
- Journal Company, July 24, 2003
- JPMorgan Chase & Co., July 11, 2011
- JPMorgan Chase & Co., June 29, 2011
- JPMorgan Chase & Co., November 4, 2009
- JPMorgan Chase & Co., August 4, 2008
- JPMorgan Chase & Co., March 17, 2008
- J.P. Morgan Chase & Co., July 28, 2003
- J.P. Morgan Chase & Co and other Affiliates, June 26, 2002
- JP Morgan Securities LLC, July 8, 2011
- JP Morgan Securities LLC, June 29, 2011
- J.P. Morgan Securities, Inc., June 5, 2007
- J.P. Morgan Securities, Inc., May 31, 2006
- J.P. Morgan Securities Inc., October 31, 2003
- J.P. Morgan Securities Inc., October 8, 2003
- Juniper Networks, Inc., March 6, 2007
- KCPS PE Investment Management, June 5, 2009
- Kerr-McGee (Nevada) LLC, August 9, 2004
- Kingfisher plc, April 25, 2003
- Knight Capital Group, Inc., July 1, 2008
- Koninklijke Ahold N.V., September 10, 2002
- The Korea Exchange, February 28, 2007
- Korea Fund, Inc., July 1, 2005
- Kraft Foods, Inc., December 9, 2009
- Kraft Foods Inc., July 1, 2008
- Laclede Steel Company, July 25, 2002
- Landeskreditbank Baden-Württemberg - Förderbank, April 18, 2005
- Landwirtschaftliche Rentenbank — Federal Republic of Germany, January 30, 2003
- Las Sendas Golf Club, Inc., March 2, 2004
- Legg Mason Wood Walker, Inc., February 12, 2004
- Legg Mason Wood Walker, Incorporated, September 21, 2005
- Lehman Brothers Inc., May 31, 2006
- Lehman Brothers Inc., October 31, 2003
- Liberty Lane Acquisition Corp., July 28, 2008
- Liberty Media Corporation / Liberty Interactive Corporation, November 3, 2011
- Liberty National Golf Club, March 29, 2004
- Lincoln National Corporation, August 31, 2006
- Linsco/Private Ledger Corp., February 12, 2004
- Live Current Media Inc., March 18, 2011
- Lloyds Banking Group plc, May 28, 2010
- Lodgian, Inc., April 27, 2004
- Loudeye Corp., November 7, 2006
- M/I Schottenstein Homes, Inc., February 28, 2003
- Madison Dearborn Partners, LLC, July 9, 2002
- Man-Glenwood Lexington, LLC, January 31, 2005
- Mango Capital, Inc., March 28, 2012
- Manulife Financial Corporation, June 26, 2007
- Manulife Financial Corporation, March 15, 2005
- Map Financial Group, Inc., November 3, 2009
- Marengo Bancshares, Inc., November 7, 2003
- Marriott Residence Inn II Limited Partnership, May 8, 2002
- Marriott Residence Inn Limited Partnership, February 20, 2002
- Martha Stewart Living Omnimedia, Inc., November 7, 2003
- Marvel Entertainment, LLC, February 26, 2010
- Matria Healthcare, Inc., February 10, 2005
- MBIA Inc., January 29, 2007
- McDonald's Corporation, September 27, 2006
- McKinsey & Company, Inc., January 11, 2005
- MDS Inc., February 28, 2007
- Medco Health Solutions, Inc., August 13, 2002
- Medialink Worldwide Incorporated, November 9, 2009
- Medialive International, Inc., August 13, 2003
- Melco Crown Entertainment Limited, October 18, 2010
- Mellon Financial Corporation, Newton Investment Management Limited and Mellon Global Investments Limited, November 16, 2006
- Mentor Corporation, September 26, 2008
- Mercer International Inc., December 12, 2005
- Merrill Lynch and Co., Inc. (P-01118), February 15, 2011
- Merrill Lynch and Co., Inc. (HO-10038), February 15, 2011
- Merrill Lynch and Co., Inc. and Bank of America Corporation, February 11, 2009
- Merrill Lynch Depositor, Inc., March 28, 2003
- Merrill Lynch, Pierce, Fenner & Smith Incorporated, March 11, 2009
- Merrill Lynch, Pierce, Fenner & Smith Incorporated, May 31, 2006
- Merrill Lynch, Pierce, Fenner & Smith Incorporated, March 13, 2006
- Merrill Lynch, Pierce, Fenner & Smith, Incorporated, October 31, 2003
- MetLife, Inc., February 21, 2006
- MetLife Life and Annuity Company of Connecticut, January 22, 2008
- Metro One Telecommunications, Inc., March 4, 2009
- Mexican Restaurants, Inc., January 13, 2011
- MF Global Ltd., December 15, 2009
- MGP Ingredients, Inc., October 11, 2011
- Microsoft Corporation, October 15, 2003
- Microtune, Inc., September 13, 2007
- Midwest Real Estate Data LLC, August 18, 2008
- Millennium Partners, L.P., December 1, 2005
- Millers Mutual Insurance Association, February 20, 2003
- Milwaukee Mutual Insurance Company, January 30, 2003
- Minn-Dak Farmers Cooperative, September 24, 2012
- MinnErgy, LLC, March 10, 2009
- Minrad International, Inc., March 27, 2009
- Missouri Bankers Association, August 18, 2008
- Mitsubishi Motors Credit of America, Inc., March 27, 2003
- Mitsubishi UFJ Financial Group, Inc., January 23, 2006
- Mitsui & Co., Ltd., August 20, 2003
- Mizuho Financial Group, Inc., July 27, 2012
- Mooney Aerospace Group, Ltd., December 20, 2002
- Morgan Asset Management, Inc. et al., June 22, 2011
- Morgan Keegan & Co., Inc., August 25, 2004
- Morgan Keegan & Company, Inc., May 31, 2006
- Morgan Stanley, November 16, 2011
- Morgan Stanley & Co. Incorporated, July 20, 2009
- Morgan Stanley & Co. Incorporated, May 11, 2007
- Morgan Stanley & Co. Incorporated, May 12, 2006
- Morgan Stanley & Co. Incorporated, February 4, 2005
- Morgan Stanley & Co. Incorporated, October 31, 2003
- Morgan Stanley & Co. Incorporated and Morgan Stanley DW Inc., May 31, 2006
- Morgan Stanley Smith Barney LLC, May 29, 2009
Supplemental Letter, September 14, 2009
- Morgan Stanley Smith Barney LLC, May 29, 2009
Supplemental Letter, September 14, 2009
- The Mosaic Company, February 3, 2011
- Motors Liquidation Company GUC Trust, May 23, 2012
- Motors Liquidation Company, formerly known as General Motors Corporation, July 9, 2009
- Mountain Valley Bancshares, Inc., March 30, 2009
- MP Environmental Funding LLC, PE Environmental Funding LLC, September 19, 2007
- Mrs. Fields Famous Brands, LLC, Mrs. Fields Financing Company, Inc., and Certain Guarantors, March 24, 2005
- Municipal Auction Rate Securities, March 14, 2008
- MWH Global Inc., May 9, 2002
- MXenergy Holdings Inc., August 18, 2011
- Nabi Biopharmaceuticals, June 20, 2012
- Nabors Industries, Inc., April 30, 2002
- NASDAQ Stock Market, Inc., November 20, 2006
- NASDAQ Stock Market LLC, August 1, 2006
- National Consumer Cooperative Bank, January 3, 2011
- National Credit Union Administration, September 24, 2010
- National Credit Union Administration, October 8, 2009
- National Grid Transco plc, June 6, 2005
- Nationwide Financial Services, Inc. and Provident Mutual Life Insurance Company, August 9, 2002
- Natixis S.A., Banque Fédérale des Banques Populaires and Caisse National des Caisses d'Epargne, October 9, 2007
- NBCUniversal, June 24, 2011
- Needham & Company, Inc., August 25, 2004
- Neogenesis Pharmaceuticals, Inc., April 1, 2002
- Net Servi�os de Comunica��o S.A., October 15, 2010
- Network General Central Corporation, May 22, 2006
- Neuro-Hitech, Inc., July 30, 2009
- New England Securities Corp., February 21, 2006
- News Corporation Limited, November 3, 2004
- New South Wales Treasury Corporation, The Crown in Right of New South Wales, September 15, 2009
- Nyer Medical Group, Inc., June 30, 2010
- Nicor, Inc., March 29, 2007
- NOMOS Corporation, November 12, 2002
- Nordic Telephone Company ApS, January 3, 2006
- Nordstrom.com, LLC, February 28, 2002
- North State Bancorp, September 27, 2012
- Northwest Physicians Mutual Insurance Company, July 2, 2003
- Oesterreichische Kontrollbank Aktiengesellschaft and the Republic of Austria, July 20, 2007
- Olohana Golf Club, Inc., July 31, 2003
- OMNI Brokerage, Inc., January 14, 2009
- Oncothyreon Inc. and Biomira Inc., January 31, 2008
- Opticon Medical Inc., June 28, 2002
- The Options Clearing Corporation, February 1, 2012
- Orbis Group, July 16, 2008
- O'Reilly Automotive, Inc, May 26, 2009
- Otter Tail Corporation, December 19, 2008
- Overseas Partners Ltd., March 16, 2007
- PacifiCare Health Systems, Inc., March 16, 2006
- Pacific Exchange, Inc., December 23, 2003
- Pae Tec Corp., July 16, 2002
- Paladin Realty Income Properties, Inc., October 14, 2004
- Panatone Finvest Ltd, May 6, 2002
- Patni Computer Systems Limited, May 25, 2012
- Patni Computer Systems Limited, February 9, 2011
- PayPal, Inc., November 13, 2002
- Pediatrix Medical Group, Inc., December 22, 2008
- Pegasus Aircraft Partners, L.P., February 9, 2004
- Peninsular & Oriental Steam Navigation Company, August 30, 2004
- Pentair, Inc., September 20, 2012
- Peoples Financial Services Corp., August 16, 2012
- Pepco Holdings, Inc., December 6, 2006
- Perot Systems Corporation, February 3, 2010
- Peter Kiewit Sons', Inc., May 17, 2005
- Petersen Energía Inversora S.A., September 9, 2008
- PetroKazakhstan Inc., June 10, 2004
- Petroleos Mexicanos and the Pemex Project Funding Master Trust, October 13, 2004
- PharmaNet Development Group, Inc., May 8, 2009
- Physica B.V. and Solvay S.A., April 8, 2003
- Piper Jaffray & Co., May 31, 2006
- PlanetOut Inc., August 12, 2009
- Planet Technologies, Inc., February 7, 2008
- PLM Equipment Growth Fund III, Liquidating Trust, June 9, 2003
- PMI Group, Inc., July 6, 2006
- PNC Bank, N.A., February 1, 2012
- Poplogix LLC, November 5, 2010
- Portugal Telecom, SGPS, S.A., December 19, 2006
- Potomac Bancshares, Inc., July 23, 2012
- Prague Stock Exchange, May 28, 2004
- Prairie Creek Ethanol, LLC, August 12, 2008
- Pritchard Capital Partners, LLC et al., April 23, 2008
- The Procter & Gamble Company, October 8, 2008
- ProSiebenSat.1 Media AG, January 30, 2007
- Prudential Equity Group, LLC, August 28, 2006
Supplemental Letter, September 5, 2006
- Prudential Equity Group, LLC, July 25, 2005
- Prudential Equity Group, LLC, August 25, 2004
- Prudential Financial, Inc., June 9, 2009
- Prudential Financial, Inc., September 4, 2008
- The Prudential Insurance Company of America, September 5, 2003
- Prudential Securities Incorporated, July 10, 2003
- Publicis Groupe S.A., January 13, 2006
- PureDepth, Inc., March 8, 2010
- Qtel, January 5, 2009
- Questar Assessment, Inc., June 13, 2008
- Radvision Ltd., July 23, 2010
- Radvision, April 14, 2009
- RARE Hospitality International, Inc., January 22, 2008
- Raymond James Financial, Inc., July 1, 2011
- Raymond James Financial Services, Inc., February 17, 2004
- Raytheon Company, October 5, 2006
- RBC Capital Markets Corporation, June 9, 2009
- RBC Centura Banks, Inc., February 26, 2002
- RBC Dain Rauscher Inc., May 31, 2006
- Registration of PORTAL Securities under Section 12(g), July 31, 2007
- Regions Financial Corporation, June 22, 2011
- Regions Financial Corporation, September 24, 2010
- Regions Financial Corporation, September 22, 2009
- REMEC Liquidating Trust, March 28, 2011
- RenaissanceRe Holdings Ltd., April 27, 2007
- Republic of Hungary, September 28, 2007
- Republic of Italy, February 4, 2002
- Republic of Uruguay, March 8, 2005
- Republic Services, Inc., July 24, 2012
- Residential Capital, LLC, November 3, 2009
- Retalix Ltd., December 18, 2008
- Reuters Group PLC and Thomson Reuters PLC, March 20, 2008
- Reuters Group PLC and Thomson Reuters PLC, February 29, 2008
- Rio Tinto plc, July 24, 2007
- Roper Industries, Inc., July 19, 2007
- Royal Bank of Canada, May 18, 2012
- Royal Bank of Canada, June 11, 2009
- Royal Bank of Scotland Group plc tender offer for ABN AMRO Holding N.V., July 23, 2007
- Royal Dutch Shell PLC, May 17, 2005
- Royal Precision, Inc., April 9, 2003
- Rusoro Mining Ltd., April 22, 2009
- Russell Corporation, March 18, 2004
- RWE Aktiengesellschaft, March 22, 2002
- SAIC, Inc., April 27, 2012
- Saipem SpA, July 29, 2002
- SanDisk Corporation, September 21, 2006
- San Francisco Baseball Associates L.P., February 24, 2006
- Satyam Computer Services Ltd., April 28, 2009
- Scitex Corporation Ltd., June 14, 2004
- Scottish Power plc, April 3, 2006
- Seagate Removable Storage Solutions Holdings, March 7, 2003
- Section 3(a)(9) Upstream Guarantees, January 13, 2010
- Security Capital Assurance Ltd. and XL Capital Ltd., October 31, 2006
- Segregated Account of Ambac Assurance Corporation, April 8, 2011
- Segregated Account of Ambac Assurance Corporation, November 12, 2010
- Semitool, Inc., January 29, 2010
- SERENA Software, Inc., April 13, 2004
- Serono S.A., September 12, 2002
- SG Cowen & Co., Inc., August 25, 2004
- ShareGift USA, December 3, 2008
- Shelbourne Properties I, Inc., April 29, 2004
- Shire Pharmaceuticals Group PLC and Shire PLC, November 17, 2005
- Sierra Wireless, January 5, 2009
- Sielox, Inc., March 29, 2010
- SI International, Inc., February 4, 2002
- Silverstar Holdings, Ltd., May 15, 2009
- Simon Property Group, Inc.
, November 21, 2011
- Six Continents PLC, March 28, 2003
- Skagit State Bancorp, Inc., July 20, 2012
- Smart Move, Inc., May 16, 2007
- Smith & Nephew Group plc and Smith & Nephew plc, April 24, 2003
- Smith Barney Fund Management LLC and Citigroup Global Markets, Inc., May 31, 2005
- Society of Corporate Secretaries & Corporate Governance Professionals, June 25, 2008
- SoFFin, April 15, 2009
- Sonic Automotive, Inc., July 24, 2012
- Southern Cross, March 5, 2002
- Southern Investors Service Company, Inc., June 24, 2005
- Southwestern Energy Company, June 29, 2006
- SPARTA, Inc., October 4, 2006
- Special Situations Fund III, L.P., November 17, 2005
- Sprint Corporation, August 25, 2003
- State Street Corporation, February 4, 2010
- STATS ChipPAC Ltd., March 15, 2007
- Stichting Pensioenfonds ABP, May 7, 2004
- streetTRACKS Gold Trust, February 18, 2005
- Summit Bank Corporation, March 14, 2007
- SumTotal Systems, Inc., August 6, 2009
- SunCom Wireless Holdings, Inc., February 29, 2008
- SUNDAY Communications Limited, November 1, 2006
- SUNDAY Communications Limited, November 7, 2005
- Sun Healthcare Group, Inc., September 29, 2010
- Sun Microsystems, Inc., February 5, 2010
- Sunshine Financial, Inc. and Sunshine Savings Bank 401(k) Profit Sharing Plan, March 30, 2009
- Swedish Match AB, June 20, 2006
- Swingvote, LLC, July 15, 2005
- SWX Swiss Exchange, July 3, 2002
- Synetics Solutions, Inc., October 15, 2004
- Taiwan Stock Exchange Corporation, December 14, 2004
- TD Ameritrade Holding Corporation, December 16, 2009
- TD Ameritrade Holding Corporation, July 20, 2009
- Teck Cominco Limited, June 21, 2006
- Telefonica S.A., October 7, 2009
- Telefónica S.A., November 24, 2008
- Telefónica S.A., September 22, 2008
- Teléfonos de México, S.A.B. de C.V., October 3, 2011
- Telemar Participações S.A., October 9, 2007
- Telemar Participações S.A., June 20, 2007
- Telemig Celular Participacoes S.A., December 14, 2009
- Tenet Healthcare Corporation, April 19, 2007
- Tennessee Valley Authority, December 14, 2006
- Texas Roadhouse, Inc., July 28, 2005
- Textron, Inc., October 7, 2011
- Thermo Fisher Scientific Inc., November 13, 2009
- TIAA-CREF U.S. Real Estate Fund I, L.P., March 10, 2009
- Ticket Reserve, Inc., September 11, 2003
- Tim Hortons Inc., September 9, 2009
- Tix Corporation, November 5, 2010
- TMX Group, June 14, 2011
- Tokyo Stock Exchange, Inc., August 20, 2004
- Touchmark Bancshares, Inc., July 17, 2012
- Towers Watson & Co., May 17, 2010
- T REIT, Inc. and T REIT Liquidating Trust, August 9, 2007
- T REIT Liquidating Trust, March 16, 2010
- Triad Guaranty, Inc. and Collateral Investment Corp., August 12, 2005
- Tuition Account Investment PR, June 26, 2002
- Tuition Plan Consortium, LLP, February 4, 2003
- Twitter, Inc., September 13, 2011
- TXCO Resources Inc., March 25, 2010
- TXU Corporation, September 13, 2004
- UBS AG, May 10, 2012
- UBS AG, May 6, 2011
- UBS AG, July 29, 2009
- UBS AG, March 19, 2009
- UBS Financial Services Inc., May 9, 2011
- UBS Financial Services Inc., February 12, 2004
- UBS Financial Services, Inc. and UBS Securities LLC, December 23, 2008
- UBS Financial Services Inc. of Puerto Rico, May 1, 2012
- UBS PaineWebber, Inc., August 20, 2003
- UBS Securities LLC, November 10, 2011
- UBS Securities LLC et al., December 23, 2008
- UBS Securities LLC, f/k/a UBS Warburg LLC, October 31, 2003
- UCB S.A., May 19, 2004
- UnionBanCal Corporation, November 8, 2010
- Unisphere Networks, Inc., January 15, 2002
- United Online, Inc., November 7, 2008
- United Realty Trust Incorporated, August 15, 2012
- Unocal Corporation, October 21, 2005
- U.S. Bancorp Piper Jaffray Inc., October 31, 2003
- USG Corporation, April 23, 2002
- UST Inc., February 18, 2009
- Vail Resorts, Inc., April 25, 2007
- Verint Systems Inc., May 24, 2007
- VG Holding Corporation, October 31, 2006
- Victory Renewable Fuels, LLC, October 15, 2007
- ViewSonic Corporation, March 14, 2008
- VimpelCom Ltd., February 5, 2010
- Vodafone PLC, June 12, 2006
- Wachovia Bank, N.A., now known as Wells Fargo Bank, N.A., December 9, 2011
- Wachovia Capital Markets, LLC, May 31, 2006
- Wachovia Securities Inc., February 12, 2004
- Wachovia Securities, LLC, February 26, 2009
- Wachovia Securities, LLC, February 26, 2009
- Waddell & Reed Financial, Inc., October 31, 2006
- Watchdata Technologies Ltd., June 29, 2006
- Water Works Engineers, LLC, February 18, 2009
- WaveRider Communications Inc., March 31, 2006
- Weatherford International, June 25, 2002
- Weatherford International Ltd., January 14, 2009
- Weirton Steel Corporation, March 23, 2004
- Wells Fargo & Company, August 14, 2012
- Wells Fargo & Company, December 9, 2011
- Wells Fargo & Company, April 7, 2011
- Wells Fargo & Company, June 8, 2009
- Wells REIT II, Inc., June 26, 2007
- Wentworth Energy, Inc., March 15, 2011
- Westaff, Inc., May 19, 2009
- Western & Southern Mutual Holding Company; Lafayette Life MIHC, Inc., March 4, 2005
- Westfield America, Inc., January 29, 2002
- Weyerhaeuser Company, February 23, 2007
- Wiener Börse, December 14, 2004
- Willbros Group, Inc., February 27, 2009
- Wilmington Trust Company, March 12, 2007
- Wilmington Trust Company, as Trustee, and AFG Investment Liquidating Trusts, June 18, 2003
- Wilmington Trust Company et al., February 26, 2003
- Wimm-Bill-Dann Foods OJSC, March 18, 2011
- WinCo Foods, LLC and WinCo Holdings, Inc., November 21, 2005
- Wintegra, Inc., August 11, 2006
- Woodbridge Holdings Corporation, November 9, 2009
- WorleyParsons Limited, October 17, 2008
- Wyeth, November 4, 2009
- XL Capital Assurance, Inc., July 23, 2002
- XO Communications, Inc., June 1, 2004
- XOMA Ltd., December 8, 2011
- Xyratex PLC, May 29, 2002
- Zimmer Holdings, Inc., June 19, 2003
- Zynga Inc., June 17, 2011
| Chronological List of No-Action Letters |
- North State Bancorp, September 27, 2012
- Britton & Koontz Capital Corporation, September 27, 2012
- First Citizens Bancshares, Inc., September 26, 2012
- Minn-Dak Farmers Cooperative, September 24, 2012
- Pentair, Inc., September 20, 2012
- Peoples Financial Services Corp., August 16, 2012
- United Realty Trust Incorporated, August 15, 2012
- Wells Fargo & Company, August 14, 2012
- Central Virginia Bankshares, Inc., August 8, 2012
- AB&T Financial Corporation, July 27, 2012
- Mizuho Financial Group, Inc., July 27, 2012
- AmerisourceBergen Corporation, July 25, 2012
- Botetourt Bankshares, Inc., July 24, 2012
- Republic Services, Inc., July 24, 2012
- Sonic Automotive, Inc., July 24, 2012
- First Ottawa Bancshares, Inc., July 23, 2012
- Potomac Bancshares, Inc., July 23, 2012
- Skagit State Bancorp, Inc., July 20, 2012
- Touchmark Bancshares, Inc., July 17, 2012
- GlenRose Instruments Inc., July 16, 2012
- Dividend Capital Total Realty Trust Inc., July 12, 2012
- Harbert Management Corporation, et al., July 3, 2012
- First Trust Exchange-Traded Fund IV, June 21, 2012
- Nabi Biopharmaceuticals, June 20, 2012
- H&R Real Estate Investment Trust, May 29, 2012
- Patni Computer Systems Limited, May 25, 2012
- Motors Liquidation Company GUC Trust, May 23, 2012
- Royal Bank of Canada, May 18, 2012
- UBS AG, May 10, 2012
- H&R Block, Inc., May 3, 2012
- H&R Block, Inc., May 2, 2012
- UBS Financial Services Inc. of Puerto Rico, May 1, 2012
- SAIC, Inc., April 27, 2012
- American Realty Capital Global Daily Net Asset Value Trust, Inc., April 18, 2012
- Goldman, Sachs & Co., April 12, 2012
- Alexander & Baldwin, Inc., April 3, 2012
- Mango Capital, Inc., March 28, 2012
- ERM Worldwide Limited, March 23, 2012
- Ageas SA/NV and Ageas N.V., March 20, 2012
- ADA-ES, Inc., March 15, 2012
- Clarion Partners Property Trust Inc., February 24, 2012
- Fenwick & West LLP, February 13, 2012
- The Options Clearing Corporation, February 1, 2012
- PNC Bank, N.A., February 1, 2012
- Coral Beach & Tennis Club, January 25, 2012
- General Electric Capital Corporation, Inc., January 24, 2012
- GE Funding Capital Market Services, Inc., January 23, 2012
- Jazz Pharmaceuticals, Inc., January 12, 2012
- Boston Properties Limited Partnership, December 29, 2011
- Wachovia Bank, N.A., now known as Wells Fargo Bank, N.A., December 9, 2011
- Wells Fargo & Company, December 9, 2011
- XOMA Ltd., December 8, 2011
- Cole Real Estate Income Strategy (Daily NAV), Inc., December 6, 2011
- Bank of America, N.A., Merrill Lynch, Pierce, Fenner & Smith Inc., December 1, 2011
- Coach, Inc. and J.P. Morgan Chase Bank N.A., November 28, 2011
- Simon Property Group, Inc.
, November 21, 2011
- Coral Beach & Tennis Club, November 17, 2011
- Morgan Stanley, November 16, 2011
- DT Sale Corp., November 14, 2011
- UBS Securities LLC, November 10, 2011
- Liberty Media Corporation / Liberty Interactive Corporation, November 3, 2011
- The Bahamas International Securities Exchange, October 20, 2011
- Global Development Co-operative, October 19, 2011
- GP Strategies Corporation, October 11, 2011
- MGP Ingredients, Inc., October 11, 2011
- Textron, Inc., October 7, 2011
- Horizon Lines, Inc., October 3, 2011
- Teléfonos de México, S.A.B. de C.V., October 3, 2011
- Twitter, Inc., September 13, 2011
- CommunitySun, LLC, August 29, 2011
- MXenergy Holdings Inc., August 18, 2011
- Aeroflex Incorporated, August 4, 2011
- American Realty Capital Daily Net Asset Value Trust, Inc., July 21, 2011
- Cleary Gottlieb Steen & Hamilton LLP, July 15, 2011
- Alaska Permanent Fund, July 14, 2011
- Janney Montgomery Scott LLC, July 11, 2011
- JPMorgan Chase & Co., July 11, 2011
- JP Morgan Securities LLC, July 8, 2011
- Raymond James Financial, Inc., July 1, 2011
- JPMorgan Chase & Co., June 29, 2011
- JP Morgan Securities LLC, June 29, 2011
- NBCUniversal, June 24, 2011
- Morgan Asset Management, Inc. et al., June 22, 2011
- Regions Financial Corporation, June 22, 2011
- Zynga Inc., June 17, 2011
- TMX Group, June 14, 2011
- Clarion Partners Property Trust Inc., May 17, 2011
- UBS Financial Services Inc., May 9, 2011
- UBS AG, May 6, 2011
- Bank of America Corporation and Affiliates ("BAC"), April 29, 2011
- Interactive Intelligence, Inc., April 27, 2011
- Center for Audit Quality, April 8, 2011
- Deutsche Bank Microcredit Development Fund, Inc., April 8, 2011
- Segregated Account of Ambac Assurance Corporation, April 8, 2011
- Wells Fargo & Company, April 7, 2011
- Behringer Harvard Mid-Term Value Enhancement Liquidating Trust, March 31, 2011
- Constar International Inc., March 29, 2011
- REMEC Liquidating Trust, March 28, 2011
- CPG International Inc., March 23, 2011
- Decorator Industries, Inc., March 23, 2011
- Live Current Media Inc., March 18, 2011
- Wimm-Bill-Dann Foods OJSC, March 18, 2011
- enherent Corp., March 17, 2011
- CoSine Communications, Inc., March 15, 2011
- Wentworth Energy, Inc., March 15, 2011
- Inland American Real Estate Trust, Inc., February 24, 2011
- Merrill Lynch and Co., Inc. (P-01118), February 15, 2011
- Merrill Lynch and Co., Inc. (HO-10038), February 15, 2011
- Patni Computer Systems Limited, February 9, 2011
- The Mosaic Company, February 3, 2011
- Bank of America Corporation, January 26, 2011
- Mexican Restaurants, Inc., January 13, 2011
- Charles Schwab & Co., Inc., January 11, 2011
- Charles Schwab Corporation, January 11, 2011
- American Securitization Forum, January 6, 2011
- National Consumer Cooperative Bank, January 3, 2011
- Goodman Global Group, Inc., December 14, 2010
- Bank of America Corporation, December 7, 2010
- Ford Motor Credit Company LLC, November 23, 2010 (Replaces Staff Response Letter of July 22, 2010)
- HCA, Inc., November 22, 2010
- Booz Allen Hamilton Holding Corp., November 12, 2010
- Segregated Account of Ambac Assurance Corporation, November 12, 2010
- UnionBanCal Corporation, November 8, 2010
- Poplogix LLC, November 5, 2010
- Tix Corporation, November 5, 2010
- GrafTech International Ltd., November 4, 2010
- Camp Dresser & McKee Inc., October 25, 2010
- Citigroup, Inc., October 19, 2010
- Melco Crown Entertainment Limited, October 18, 2010
- Net Servi�os de Comunica��o S.A., October 15, 2010
- Dell Inc., October 13, 2010
- Sun Healthcare Group, Inc., September 29, 2010
- National Credit Union Administration, September 24, 2010
- Regions Financial Corporation, September 24, 2010
- Bursa Malaysia Securities Berhad, September 10, 2010
- BHP Billiton Limited, August 26, 2010
- Congoleum Corporation, August 16, 2010
- The Dress Barn, Inc., August 13, 2010
- G REIT Liquidating Trust, August 5, 2010
- General Electric Company, et al., July 30, 2010
- Computershare Trust Company, N.A., July 26, 2010
- Goldman Sachs Group, Inc., July 23, 2010
- Radvision Ltd., July 23, 2010
- Goldman Sachs & Co., July 20, 2010
- Greenville Federal Financial Corporation, July 13, 2010
- Federal Deposit Insurance Corporation, July 12, 2010
- ICON Cash Flow Partners L.P. Seven Liquidating Trust, July 9, 2010
- Nyer Medical Group, Inc., June 30, 2010
- Lloyds Banking Group plc, May 28, 2010
- Towers Watson & Co., May 17, 2010
- Intraop Medical Corporation, May 12, 2010
- CBOE Holdings, Inc., May 10, 2010
- America Movil, S.A.B. de C.V., April 23, 2010
- Council of Europe Development Bank, April 23, 2010
- Sielox, Inc., March 29, 2010
- AutoImmune, Inc., March 26, 2010
- BankGreenville Financial Corporation, March 26, 2010
- TXCO Resources Inc., March 25, 2010
- Freedom Financial Group, Inc., March 24, 2010
- GrandSouth Bancorporation, March 24, 2010
- Harrington West Financial Group Inc., March 24, 2010
- T REIT Liquidating Trust, March 16, 2010
- i2 Technologies, Inc., March 8, 2010
- PureDepth, Inc., March 8, 2010
- Marvel Entertainment, LLC, February 26, 2010
- CNSX Markets Inc., February 24, 2010
- California Micro Devices Corporation, February 8, 2010
- Sun Microsystems, Inc., February 5, 2010
- VimpelCom Ltd., February 5, 2010
- State Street Corporation, February 4, 2010
- Perot Systems Corporation, February 3, 2010
- Semitool, Inc., January 29, 2010
- Craftmade International, Inc., January 27, 2010
- Assurant, Inc., January 26, 2010
- Section 3(a)(9) Upstream Guarantees, January 26, 2010
- Commonwealth of Australia, January 11, 2010
- GulfMark Offshore, Inc., January 11, 2010
- Investools Inc. et al., December 16, 2009
- TD Ameritrade Holding Corporation, December 16, 2009
- MF Global Ltd., December 15, 2009
- Chemoil Energy Limited, December 14, 2009
- Telemig Celular Participacoes S.A., December 14, 2009
- Charlotte Russe Holding, Inc., December 10, 2009
- Kraft Foods, Inc., December 9, 2009
- Bristol-Myers Squibb Company, November 16, 2009
- Thermo Fisher Scientific Inc., November 13, 2009
- DPH Holdings Corp., November 12, 2009
- Caraustar Industries, Inc., November 9, 2009
- Medialink Worldwide Incorporated, November 9, 2009
- Woodbridge Holdings Corporation, November 9, 2009
- International Wire Group, Inc., November 6, 2009
- JPMorgan Chase & Co., November 4, 2009
- Wyeth, November 4, 2009
- Map Financial Group, Inc., November 3, 2009
- Residential Capital, LLC, November 3, 2009
- Banc of America Investment Services, Inc., October 23, 2009
- National Credit Union Administration, October 8, 2009
- Telefonica S.A., October 7, 2009
- Regions Financial Corporation, September 22, 2009
- New South Wales Treasury Corporation, The Crown in Right of New South Wales, September 15, 2009
- Tim Hortons Inc., September 9, 2009
- Emeriti Consortium for Retirement Health Solutions, September 3, 2009
- Comtech Telecommunications Corp., August 27, 2009
- Citizens Republic Bancorp, Inc., August 21, 2009
- DATATRAK International, Inc., August 12, 2009
- PlanetOut Inc., August 12, 2009
- General Electric Company, August 11, 2009
- Gateway Pacific Bancorp, August 7, 2009
- Cox Radio, Inc., August 6, 2009
- SumTotal Systems, Inc., August 6, 2009
- Hearst Television Inc., August 5, 2009
- Neuro-Hitech, Inc., July 30, 2009
- UBS AG, July 29, 2009
- Morgan Stanley & Co. Incorporated, July 20, 2009
- TD Ameritrade Holding Corporation, July 20, 2009
- Motors Liquidation Company, formerly known as General Motors Corporation, July 9, 2009
- Deutsche Bank AG, June 16, 2009
- Bank of America Corporation, June 11, 2009
- Royal Bank of Canada, June 11, 2009
- Bank of America Corporation, June 11, 2009
- Banc of America Securities LLC and Banc of America Investment Services, Inc., June 9, 2009
- Deutsche Bank Securities, Inc., June 9, 2009
- Prudential Financial, Inc., June 9, 2009
- RBC Capital Markets Corporation, June 9, 2009
- Evergreen Investment Management Company, LLC, June 8, 2009
- Wells Fargo & Company, June 8, 2009
- KCPS PE Investment Management, June 5, 2009
- Morgan Stanley Smith Barney LLC, May 29, 2009
Supplemental Letter, September 14, 2009
- Morgan Stanley Smith Barney LLC, May 29, 2009
Supplemental Letter, September 14, 2009
- O'Reilly Automotive, Inc, May 26, 2009
- Westaff, Inc., May 19, 2009
- General Motors Corporation, May 15, 2009
- Silverstar Holdings, Ltd., May 15, 2009
- Amerisure Mutual Insurance Company, May 13, 2009
- PharmaNet Development Group, Inc., May 8, 2009
- Satyam Computer Services Ltd., April 28, 2009
- Rusoro Mining Ltd., April 22, 2009
- American Skandia Investment Services, Inc., April 17, 2009
- SoFFin, April 15, 2009
- Radvision, April 14, 2009
- East Isles Reinsurance Ltd., April 1, 2009
- Eastbourne Capital, L.L.C., March 30, 2009
- Icahn Associates Corp., March 30, 2009
- Mountain Valley Bancshares, Inc., March 30, 2009
- Sunshine Financial, Inc. and Sunshine Savings Bank 401(k) Profit Sharing Plan, March 30, 2009
- Minrad International, Inc., March 27, 2009
- Interlink Electronics, Inc., March 26, 2009
- UBS AG, March 19, 2009
- Beverly Hills Bancorp Inc., March 13, 2009
- Automated Trading Desk Specialists, LLC, March 11, 2009
- Merrill Lynch, Pierce, Fenner & Smith Incorporated, March 11, 2009
- MinnErgy, LLC, March 10, 2009
- TIAA-CREF U.S. Real Estate Fund I, L.P., March 10, 2009
- Metro One Telecommunications, Inc., March 4, 2009
- Hungarian Telephone and Cable Corp., Invitel Holdings A/S, February 27, 2009
- Willbros Group, Inc., February 27, 2009
- Commonwealth of Australia, February 26, 2009
- Wachovia Securities, LLC, February 26, 2009
- Wachovia Securities, LLC, February 26, 2009
- Anheuser-Busch Companies, Inc., February 18, 2009
- UST Inc., February 18, 2009
- Water Works Engineers, LLC, February 18, 2009
- Merrill Lynch and Co., Inc. and Bank of America Corporation, February 11, 2009
- OMNI Brokerage, Inc., January 14, 2009
- Weatherford International Ltd., January 14, 2009
- Qtel, January 5, 2009
- Sierra Wireless, January 5, 2009
- Goldman, Sachs & Co., December 30, 2008
- Citigroup Global Markets Inc., December 23, 2008
- Citigroup, Inc., December 23, 2008
- UBS Financial Services, Inc. and UBS Securities LLC, December 23, 2008
- UBS Securities LLC et al., December 23, 2008
- Pediatrix Medical Group, Inc., December 22, 2008
- Galileo Holding Corporation, December 19, 2008
- Otter Tail Corporation, December 19, 2008
- Retalix Ltd., December 18, 2008
- EnergySouth, Inc., December 11, 2008
- Her Majesty�s Government, December 10, 2008
- ShareGift USA, December 3, 2008
- Federal Deposit Insurance Corporation, November 24, 2008
- Telefónica S.A., November 24, 2008
- Ampex Corporation, November 14, 2008
- Consonus Technologies, Inc., November 10, 2008
- United Online, Inc., November 7, 2008
- Gemalto S.A., November 7, 2008
- EGS Acquisition Co LLC, November 5, 2008
- BlackRock Advisers LLC, November 4, 2008
- Energy East Corporation, October 31, 2008
- BlackRock Advisers LLP, October 30, 2008
- WorleyParsons Limited, October 17, 2008
- Facebook, Inc., October 14, 2008
- International Business Machines Corporation tender offer for ILOG S.A., October 9, 2008
- The Procter & Gamble Company, October 8, 2008
- ACE*COMM Corporation, September 26, 2008
- Mentor Corporation, September 26, 2008
- Auction Rate Securities — Global Exemptive Relief, September 22, 2008
- Telefónica S.A., September 22, 2008
- Petersen Energía Inversora S.A., September 9, 2008
- Prudential Financial, Inc., September 4, 2008
- Midwest Real Estate Data LLC, August 18, 2008
- Missouri Bankers Association, August 18, 2008
- Horsepower Holdings, Inc., August 14, 2008
- ArcelorMittal, August 13, 2008
- I.C. Isaacs & Company, Inc., August 13, 2008
- Prairie Creek Ethanol, LLC, August 12, 2008
- JPMorgan Chase & Co., August 4, 2008
- Liberty Lane Acquisition Corp., July 28, 2008
- Federal Home Loan Mortgage Corporation, July 18, 2008
- Orbis Group, July 16, 2008
- Knight Capital Group, Inc., July 1, 2008
- Kraft Foods Inc., July 1, 2008
- Barclays (Netherlands) N.V., June 26, 2008
- Society of Corporate Secretaries & Corporate Governance Professionals, June 25, 2008
- Banc of America Investment Services, Inc. and Columbia Management Advisors, LLC, June 20, 2008
- Emeriti Consortium for Retirement Health Solutions, June 16, 2008
- Eaton Vance Management, June 13, 2008
- Questar Assessment, Inc., June 13, 2008
- GAMCO Investors, Inc., June 9, 2008
- Analog Devices, Inc., May 30, 2008
- First Southwest Company, May 27, 2008
- First Southwest Company, May 27, 2008
- Elron Electronics Industries Ltd., May 15, 2008
- Hartford Investment Financial Services, LLC; HL Investment Advisors, LLC; and Hartford Securities Distribution Company, Inc., May 14, 2008
- CollaGenex Pharmaceuticals, Inc., May 12, 2008
- Bank of America Corporation, May 1, 2008
- Gabelli Funds LLC, April 24, 2008
- Pritchard Capital Partners, LLC et al., April 23, 2008
- Reuters Group PLC and Thomson Reuters PLC, March 20, 2008
- JPMorgan Chase & Co., March 17, 2008
- Municipal Auction Rate Securities, March 14, 2008
- ViewSonic Corporation, March 14, 2008
- Clal Industries and Investments Ltd., March 3, 2008
- Reuters Group PLC and Thomson Reuters PLC, February 29, 2008
- SunCom Wireless Holdings, Inc., February 29, 2008
- G REIT, Inc. and G REIT Liquidating Trust, February 25, 2008
- Dollar Tree Stores, Inc., February 20, 2008
- Planet Technologies, Inc., February 7, 2008
- Oncothyreon Inc. and Biomira Inc., January 31, 2008
- MetLife Life and Annuity Company of Connecticut, January 22, 2008
- RARE Hospitality International, Inc., January 22, 2008
- Energy West, Incorporated, January 15, 2008
- DnB NOR ASA, January 9, 2008
- International Securities Exchange, Inc., January 3, 2008
- ACE Aviation Holdings, Inc., December 26, 2007
- Business Objects S.A., December 5, 2007
- Genesee Corporation, December 5, 2007
- Grupo Iusacell Celular, S.A. de C.V., November 26, 2007
Notice, October 15, 2007
Application, October 12, 2007
- Bausch & Lomb Incorporated, November 6, 2007
- FoxHollow Technologies, Inc., November 2, 2007
- Victory Renewable Fuels, LLC, October 15, 2007
- Natixis S.A., Banque Fédérale des Banques Populaires and Caisse National des Caisses d'Epargne, October 9, 2007
- Telemar Participações S.A., October 9, 2007
- Abacus Investments Limited, October 5, 2007
- Republic of Hungary, September 28, 2007
- MP Environmental Funding LLC, PE Environmental Funding LLC, September 19, 2007
- Microtune, Inc., September 13, 2007
- Eagle Hospitality Properties Trust, Inc., August 30, 2007
- ICON Cash Flow Partners L.P. Seven and ICON Cash Flow Partners L.P. Seven Liquidating Trust, August 14, 2007
- T REIT, Inc. and T REIT Liquidating Trust, August 9, 2007
- Barclays PLC tender offer for ABN AMRO Holding N.V., August 7, 2007
- Cardinal Health, Inc., August 7, 2007
- Registration of PORTAL Securities under Section 12(g), July 31, 2007
- Rio Tinto plc, July 24, 2007
- Royal Bank of Scotland Group plc tender offer for ABN AMRO Holding N.V., July 23, 2007
- Hewlett-Packard Company, July 20, 2007
- Oesterreichische Kontrollbank Aktiengesellschaft and the Republic of Austria, July 20, 2007
- Roper Industries, Inc., July 19, 2007
- EMC Corporation and VMware, Inc., July 9, 2007
- Endesa, S.A., July 3, 2007
- International Business Machines Corporation, June 26, 2007
- Manulife Financial Corporation, June 26, 2007
- Wells REIT II, Inc., June 26, 2007
- InterDigital Communications Corporation, June 25, 2007
- Telemar Participações S.A., June 20, 2007
- ABX Air, Inc., June 13, 2007
- HCC Insurance Holdings, Inc., June 12, 2007
- J.P. Morgan Securities, Inc., June 5, 2007
- Asia Satellite Telecommunications Holdings Limited, May 25, 2007
- Verint Systems Inc., May 24, 2007
- Smart Move, Inc., May 16, 2007
- Morgan Stanley & Co. Incorporated, May 11, 2007
- Grupo Aeropotuario del Sureste, S.A.B. de C.V. (Southeast Airport Group), May 9, 2007
- RenaissanceRe Holdings Ltd., April 27, 2007
- Equitable Resources, Inc., April 25, 2007
- Vail Resorts, Inc., April 25, 2007
- Tenet Healthcare Corporation, April 19, 2007
- CANTV, April 6, 2007
- Claymore MACROshares Oil Up Holding Trust et al., March 30, 2007
- American Physicians Insurance Company, March 30, 2007
- DSL.net, Inc., March 30, 2007
- Nicor, Inc., March 29, 2007
- CurrencyShares Japanese Yen Trust, March 27, 2007
- Chordiant Software, Inc., March 26, 2007
- Halliburton Company, March 23, 2007
- Ford Motor Credit Company, March 21, 2007
- Eurolist by Euronext and the Alternext Market, March 16, 2007
- Overseas Partners Ltd., March 16, 2007
- STATS ChipPAC Ltd., March 15, 2007
- Banc of America Securities LLC, March 14, 2007
Supplemental Letter, March 20, 2007
- Summit Bank Corporation, March 14, 2007
- Beazer Homes USA, Inc., March 12, 2007
- Wilmington Trust Company, March 12, 2007
- Juniper Networks, Inc., March 6, 2007
- Adobe Systems Incorporated, February 28, 2007
- CNET Networks, Inc., February 28, 2007
- The Korea Exchange, February 28, 2007
- MDS Inc., February 28, 2007
- Weyerhaeuser Company, February 23, 2007
- ProSiebenSat.1 Media AG, January 30, 2007
- MBIA Inc., January 29, 2007
- Friedman, Billings, Ramsey & Co., Inc., January 16, 2007
- Bank of New York Company, January 9, 2007
- Deutsche Bank AG, January 9, 2007
- CenterPoint Energy, December 21, 2006
- Deutsche Asset Management, Inc. and Deutsche Investment Management, December 21, 2006
- Portugal Telecom, SGPS, S.A., December 19, 2006
- Bear, Stearns & Co., Inc., December 15, 2006
- Babson Capital Management LLC, December 14, 2006
- Tennessee Valley Authority, December 14, 2006
- CPA:14 Holdings Inc., December 11, 2006
- E.ON Aktiengesellschaft, December 6, 2006
- Embratel Participacoes, S.A., December 6, 2006
- Pepco Holdings, Inc., December 6, 2006
- iShares COMEX Gold Trust, November 27, 2006
- Erica Enders Racing, LLC, November 21, 2006
- NASDAQ Stock Market, Inc., November 20, 2006
- Mellon Financial Corporation, Newton Investment Management Limited and Mellon Global Investments Limited, November 16, 2006
- iShares GSCI Commodity-Indexed Trust and iShares GSCI Commodity-Indexed Investing Pool LLC, November 14, 2006
- BH Lodging Corp., November 8, 2006
- Hartford Investment Financial Services, November 8, 2006
- Loudeye Corp., November 7, 2006
- SUNDAY Communications Limited, November 1, 2006
- Hecla Mining Company, October 31, 2006
- Security Capital Assurance Ltd. and XL Capital Ltd., October 31, 2006
- VG Holding Corporation, October 31, 2006
- Waddell & Reed Financial, Inc., October 31, 2006
- EIG Mutual Holding Company, October 25, 2006
- Fidelity Life Association, October 18, 2006
- Barrick Gold Corporation, October 10, 2006
- Fresenius Aktiengesellschaft, October 10, 2006
- Avago Technologies Limited, October 6, 2006
- Raytheon Company, October 5, 2006
- SPARTA, Inc., October 4, 2006
- Deutsche Investment Management Americas, Inc., Deutsche Asset Management, Inc., and Scudder Distributors Inc. (Waiver Request under Regulation A and Rule 505 of Regulation D), September 28, 2006
- Deutsche Investment Management Americas, Inc., Deutsche Asset Management, Inc., and Scudder Distributors Inc. (Waiver Request under Rule 405), September 28, 2006
- McDonald's Corporation, September 27, 2006
- Bayer AG, September 26, 2006
- BISYS Fund Services, Inc., September 26, 2006
- Alliance Semiconductor Corporation, September 22, 2006
- Dunham & Associates Investment Counsel, Inc., Jeffrey A. Dunham, and Dunham & Associates Securities, Inc., September 22, 2006
- SanDisk Corporation, September 21, 2006
- CurrencyShares Australian Dollar Trust, September 13, 2006
- CurrencyShares British Pound Sterling Trust, September 13, 2006
- CurrencyShares Canadian Dollar Trust, September 13, 2006
- CurrencyShares Mexican Peso Trust, September 13, 2006
- CurrencyShares Swedish Krona Trust, September 13, 2006
- CurrencyShares Swiss Franc Trust, September 13, 2006
- Hines Real Estate Investment Trust, Inc., September 7, 2006
- Lincoln National Corporation, August 31, 2006
- Prudential Equity Group, LLC, August 28, 2006
Supplemental Letter, September 5, 2006
- iShares Silver Trust, August 11, 2006
- Wintegra, Inc., August 11, 2006
- NASDAQ Stock Market LLC, August 1, 2006
- Global Preferred Holdings, Inc., July 18, 2006
- PMI Group, Inc., July 6, 2006
- Apple REIT Six, Inc., June 30, 2006
- Bayer Entities, June 29, 2006
- Handy Hardware Wholesale, Inc., June 29, 2006
- Southwestern Energy Company, June 29, 2006
- Watchdata Technologies Ltd., June 29, 2006
- Teck Cominco Limited, June 21, 2006
- Swedish Match AB, June 20, 2006
- Vodafone PLC, June 12, 2006
- A.G. Edwards & Sons, Inc., May 31, 2006
- Banc of America Securities LLC, May 31, 2006
- Bear, Stearns & Co. Inc., May 31, 2006
- Citigroup Global Markets, Inc., May 31, 2006
- Goldman, Sachs & Co., May 31, 2006
- J.P. Morgan Securities, Inc., May 31, 2006
- Lehman Brothers Inc., May 31, 2006
- Merrill Lynch, Pierce, Fenner & Smith Incorporated, May 31, 2006
- Morgan Keegan & Company, Inc., May 31, 2006
- Morgan Stanley & Co. Incorporated and Morgan Stanley DW Inc., May 31, 2006
- Piper Jaffray & Co., May 31, 2006
- RBC Dain Rauscher Inc., May 31, 2006
- Wachovia Capital Markets, LLC, May 31, 2006
- AstraZeneca PLC, May 23, 2006
- Federal Home Loan Bank of Des Moines, May 23, 2006
- Federal Home Loan Bank of Seattle, May 23, 2006
- Federal Home Loan Bank of Topeka, May 23, 2006
- Network General Central Corporation, May 22, 2006
- Morgan Stanley & Co. Incorporated, May 12, 2006
- Canada Pension Plan Investment Board, May 5, 2006
- Bayer AG, April 28, 2006
- Euronext Amsterdam N.V., April 7, 2006
- Scottish Power plc, April 3, 2006
- ADVISORS REIT I, Inc., March 31, 2006
- WaveRider Communications Inc., March 31, 2006
- Duke Energy Corporation, Duke Energy Holding Corp., Cinergy Corp., March 30, 2006
- Cygnus, Inc., March 27, 2006
- Euro Currency Trust, March 22, 2006
- Federal Home Loan Bank of Atlanta, March 20, 2006
- Bear, Stearns & Co. Inc., March 16, 2006
- PacifiCare Health Systems, Inc., March 16, 2006
- Merrill Lynch, Pierce, Fenner & Smith Incorporated, March 13, 2006
- IVAX Corporation, March 10, 2006
- Gas Natural SDG, S.A., March 2, 2006
- San Francisco Baseball Associates L.P., February 24, 2006
- Federal Home Loan Bank of Indianapolis, February 22, 2006
- American International Group, Inc., February 21, 2006
- MetLife, Inc., February 21, 2006
- New England Securities Corp., February 21, 2006
- Mitsubishi UFJ Financial Group, Inc., January 23, 2006
- Federal Home Loan Bank of Chicago, January 20, 2006
- Barrick Gold Corporation, January 19, 2006
- Fresenius Medical Care AG, January 13, 2006
- Publicis Groupe S.A., January 13, 2006
- Nordic Telephone Company ApS, January 3, 2006
- BBVA Privanza International (Gibraltar) Limited, December 23, 2005
- Federal Home Loan Bank of Boston, December 23, 2005
- Jilin Chemical Industrial Company Limited, December 21, 2005
- Mercer International Inc., December 12, 2005
- FORE Holdings LLC and FORE Holdings Liquidating Trust, December 1, 2005
- Millennium Partners, L.P., December 1, 2005
- Jazz Semiconductor, Inc., November 21, 2005
- WinCo Foods, LLC and WinCo Holdings, Inc., November 21, 2005
- Shire Pharmaceuticals Group PLC and Shire PLC, November 17, 2005
- Special Situations Fund III, L.P., November 17, 2005
- CanWest Media Inc., November 15, 2005
- SUNDAY Communications Limited, November 7, 2005
- Unocal Corporation, October 21, 2005
- Federal Home Loan Bank of Pittsburgh, September 28, 2005
- Legg Mason Wood Walker, Incorporated, September 21, 2005
- Federal Home Loan Bank of Dallas, September 15, 2005
- Federal Home Loan Bank of Cincinnati, September 13, 2005
- Axel Springer AG, September 12, 2005
- Federal Home Loan Bank of New York, August 26, 2005
- Federal Home Loan Bank of San Francisco, August 26, 2005
- Triad Guaranty, Inc. and Collateral Investment Corp., August 12, 2005
- Ashland Inc., August 8, 2005
- Edward D. Jones & Co., L.P., August 1, 2005
- Texas Roadhouse, Inc., July 28, 2005
- Prudential Equity Group, LLC, July 25, 2005
- Swingvote, LLC, July 15, 2005
- Korea Fund, Inc., July 1, 2005
- Southern Investors Service Company, Inc., June 24, 2005
- National Grid Transco plc, June 6, 2005
- Smith Barney Fund Management LLC and Citigroup Global Markets, Inc., May 31, 2005
- Bunzl plc, May 27, 2005
- iShares COMEX Gold Trust, May 19, 2005
- Peter Kiewit Sons', Inc., May 17, 2005
- Royal Dutch Shell PLC, May 17, 2005
- Aether Systems, Inc., April 26, 2005
- Equant N.V. and France Telecom S.A., April 18, 2005
- Landeskreditbank Baden-Württemberg - Förderbank, April 18, 2005
- Emeriti Consortium for Retirement Health Solutions, April 7, 2005
- Credit Agricole S.A., April 4, 2005
- Mrs. Fields Famous Brands, LLC, Mrs. Fields Financing Company, Inc., and Certain Guarantors, March 24, 2005
- Citigroup Global Markets, Inc., March 23, 2005
- Manulife Financial Corporation, March 15, 2005
- Harmony Gold Mining Company Limited, March 10, 2005
- Infiniti Solutions Ltd., March 8, 2005
- Republic of Uruguay, March 8, 2005
- Western & Southern Mutual Holding Company; Lafayette Life MIHC, Inc., March 4, 2005
- CIBC Mellon Trust Company, March 2, 2005
- CIBC Mellon Trust Company, February 24, 2005
- streetTRACKS Gold Trust, February 18, 2005
- Boston Capital Real Estate Investment Trust, Inc., February 10, 2005
- Matria Healthcare, Inc., February 10, 2005
- Morgan Stanley & Co. Incorporated, February 4, 2005
- Man-Glenwood Lexington, LLC, January 31, 2005
- McKinsey & Company, Inc., January 11, 2005
- Blackstone Entities, December 16, 2004
- Taiwan Stock Exchange Corporation, December 14, 2004
- Wiener Börse, December 14, 2004
- EnCana Corporation, December 3, 2004
- Employers Insurance Company of Nevada, December 2, 2004
- Harmony Gold Mining Company Limited, November 19, 2004
- Equitable Life Assurance Society, November 15, 2004
- Euronext Brussels SA/NV, November 10, 2004
- News Corporation Limited, November 3, 2004
- Behringer Harvard REIT, et. al., October 26, 2004
- ATX Group, Inc., October 15, 2004
- Synetics Solutions, Inc., October 15, 2004
- Paladin Realty Income Properties, Inc., October 14, 2004
- Petroleos Mexicanos and the Pemex Project Funding Master Trust, October 13, 2004
- Comcast Corporation, October 7, 2004
- Johnson Controls, Inc., October 1, 2004
- Bookham Technology plc, September 22, 2004
- Engenio Information Technologies, Inc., September 13, 2004
- TXU Corporation, September 13, 2004
- Peninsular & Oriental Steam Navigation Company, August 30, 2004
- Adams Harkness, Inc., August 25, 2004
- Friedman, Billings, Ramsey & Co., Inc., August 25, 2004
- Janney Montgomery Scott LLC, August 25, 2004
- Morgan Keegan & Co., Inc., August 25, 2004
- Needham & Company, Inc., August 25, 2004
- Prudential Equity Group, LLC, August 25, 2004
- SG Cowen & Co., Inc., August 25, 2004
- Fannie Mae, August 20, 2004
- Tokyo Stock Exchange, Inc., August 20, 2004
- Kerr-McGee (Nevada) LLC, August 9, 2004
- Enstar Income/Growth Program Five-A, L.P., August 7, 2004
- Axtel. S.A. de C.V., July 21, 2004
- Hines Real Estate Investment Trust, Inc., June 18, 2004
- AmeriVision Communications, Inc., June 14, 2004
- Discount Investment Corporation Ltd., June 14, 2004
- Scitex Corporation Ltd., June 14, 2004
- Aventis, June 10, 2004
- PetroKazakhstan Inc., June 10, 2004
- XO Communications, Inc., June 1, 2004
- Prague Stock Exchange, May 28, 2004
- Citigroup Inc., May 27, 2004
- UCB S.A., May 19, 2004
- Epicor Software Corporation, May 13, 2004
- Galey & Lord, Inc., May 10, 2004
- Stichting Pensioenfonds ABP, May 7, 2004
- AB Electrolux, May 4, 2004
- Shelbourne Properties I, Inc., April 29, 2004
- Bolivarian Republic of Venezuela, April 28, 2004
- europrospectus.com limited, April 28, 2004
- Lodgian, Inc., April 27, 2004
- SERENA Software, Inc., April 13, 2004
- Liberty National Golf Club, March 29, 2004
- Weirton Steel Corporation, March 23, 2004
- Credit Suisse First Boston, March 18, 2004
- Russell Corporation, March 18, 2004
- 3333 Holding Corporation, Centex Development Company, L.P., March 17, 2004
- CNL Income Properties, Inc. , March 11, 2004
- Las Sendas Golf Club, Inc., March 2, 2004
- Banc of America Investors, L.P., February 24, 2004
- General Electric Company and GE Investments, Inc., February 24, 2004
- Raymond James Financial Services, Inc., February 17, 2004
- American Express Financial Advisors Inc., February 12, 2004
- Legg Mason Wood Walker, Inc., February 12, 2004
- Linsco/Private Ledger Corp., February 12, 2004
- UBS Financial Services Inc., February 12, 2004
- Wachovia Securities Inc., February 12, 2004
- Agristar Global Networks, Ltd., February 9, 2004
- Pegasus Aircraft Partners, L.P., February 9, 2004
- BCP Crystal Acquisition GmbH & Co, February 3, 2004
- Abetterwayhome Corp., January 30, 2004
- American Bar Association, January 30, 2004
- Hanover Compressor Company, January 27, 2004
- Ampco-Pittsburgh Corporation, January 22, 2004
- AngloGold Limited, January 15, 2004
- Pacific Exchange, Inc., December 23, 2003
- Marengo Bancshares, Inc., November 7, 2003
- Martha Stewart Living Omnimedia, Inc., November 7, 2003
- Bear, Stearns & Co. Inc., October 31, 2003
- Citigroup Global Markets Inc., f/k/a Salomon Smith Barney Inc., October 31, 2003
- Credit Suisse First Boston LLC, f/k/a Credit Suisse First Boston Corporation, October 31, 2003
- Goldman, Sachs & Co., October 31, 2003
- J.P. Morgan Securities Inc., October 31, 2003
- Lehman Brothers Inc., October 31, 2003
- Merrill Lynch, Pierce, Fenner & Smith, Incorporated, October 31, 2003
- Morgan Stanley & Co. Incorporated, October 31, 2003
- UBS Securities LLC, f/k/a UBS Warburg LLC, October 31, 2003
- U.S. Bancorp Piper Jaffray Inc., October 31, 2003
- Microsoft Corporation, October 15, 2003
- Goldman, Sachs & Co., October 9, 2003
- Hanson PLC, Hanson Building Materials PLC, October 9, 2003
- J.P. Morgan Securities Inc., October 8, 2003
- Alcan, Inc. for Common Shares, ADSs, Bonus Allocation Rights and OCEANEs of Pechiney, October 7, 2003
- Atchison Casting Corporation, October 7, 2003
- Hawaiian Holdings, Inc., October 1, 2003
- The Prudential Insurance Company of America, September 5, 2003
- Ticket Reserve, Inc., September 11, 2003
- Goldman, Sachs & Co., September 4, 2003
- Adolph Coors Company, August 25, 2003
- Sprint Corporation, August 25, 2003
- Mitsui & Co., Ltd., August 20, 2003
- UBS PaineWebber, Inc., August 20, 2003
- Deutsche Asset Management, Inc., August 19, 2003
- CoorsTek, Inc., August 14, 2003
- Medialive International, Inc., August 13, 2003
- Olohana Golf Club, Inc., July 31, 2003
- J.P. Morgan Chase & Co., July 28, 2003
- Journal Company, July 24, 2003
- Hauser, Inc., July 17, 2003
- Evolve Software, Inc., July 16, 2003
- Prudential Securities Incorporated, July 10, 2003
- Northwest Physicians Mutual Insurance Company, July 2, 2003
- Zimmer Holdings, Inc., June 19, 2003
- Wilmington Trust Company, as Trustee, and AFG Investment Liquidating Trusts, June 18, 2003
- PLM Equipment Growth Fund III, Liquidating Trust, June 9, 2003
- ISE Labs, Inc., June 2, 2003
- Hechinger Liquidation Trust, May 15, 2003
- Kingfisher plc, April 25, 2003
- Smith & Nephew Group plc and Smith & Nephew plc, April 24, 2003
- Cairo and Alexandria Stock Exchanges, April 16, 2003
- Royal Precision, Inc., April 9, 2003
- Physica B.V. and Solvay S.A., April 8, 2003
- Cook Inlet Region, Inc., April 2, 2003
- Merrill Lynch Depositor, Inc., March 28, 2003
- Six Continents PLC, March 28, 2003
- Mitsubishi Motors Credit of America, Inc., March 27, 2003
- Friedman, Billings, Ramsey Group Inc., FBR Asset Investment Corporation, Forest Merger Corporation, March 25, 2003
- IBM Credit LLC, March 24, 2003
- Insilco Holding Co., March 18, 2003
- Barcelona Stock Exchange, Bilbao Stock Exchange, Madrid Stock Exchange and Valencia Stock Exchange, March 11, 2003
- Seagate Removable Storage Solutions Holdings, March 7, 2003
- Headstrong Corporation, February 28, 2003
- M/I Schottenstein Homes, Inc., February 28, 2003
- Wilmington Trust Company et al., February 26, 2003
- Crown, Cork & Seal Company, Inc., February 25, 2003
- Millers Mutual Insurance Association, February 20, 2003
- Tuition Plan Consortium, LLP, February 4, 2003
- Landwirtschaftliche Rentenbank — Federal Republic of Germany, January 30, 2003
- Milwaukee Mutual Insurance Company, January 30, 2003
- Constellation Brands, Inc., January 29, 2003
- Accenture Ltd., January 10, 2003
- Algoma Steel Inc., December 23, 2002
- Mooney Aerospace Group, Ltd., December 20, 2002
- Gilat Satellite Networks Ltd., December 19, 2002
- CarMax, Inc., December 6, 2002
- AT&T Comcast Corporation, November 18, 2002
- Bank of America, N.A., November 13, 2002
- PayPal, Inc., November 13, 2002
- NOMOS Corporation, November 12, 2002
- Intrawest Corporation, November 8, 2002
- DataCard Corporation, October 15, 2002
- Communicator Inc, September 20, 2002
- Serono S.A., September 12, 2002
- Koninklijke Ahold N.V., September 10, 2002
- Channel Islands Stock Exchange, September 6, 2002
- Allstate Life Insurance Company, August 23, 2002
- ConocoPhillips, August 23, 2002
- Medco Health Solutions, Inc., August 13, 2002
- Nationwide Financial Services, Inc. and Provident Mutual Life Insurance Company, August 9, 2002
- Alliance Capital Management Holding L.P. et al., August 1, 2002
- Saipem SpA, July 29, 2002
- Laclede Steel Company, July 25, 2002
- Accredited Home Lenders, Inc., July 26, 2002
- Centre Solutions Limited, July 25, 2002
- XL Capital Assurance, Inc., July 23, 2002
- Armstrong World Industries, Inc., July 16, 2002
- Pae Tec Corp., July 16, 2002
- Federal Home Loan Mortgage Corporation, July 12, 2002
- Federal National Mortgage Association, July 12, 2002
- Madison Dearborn Partners, LLC, July 9, 2002
- SWX Swiss Exchange, July 3, 2002
- Exxon Mobil Corp., June 28, 2002
- Opticon Medical Inc., June 28, 2002
- Grupo TMM, S.A. de C.V., June 27, 2002
- J.P. Morgan Chase & Co and other Affiliates, June 26, 2002
- Tuition Account Investment PR, June 26, 2002
- Cobalt Group Inc., June 25, 2002
- Weatherford International, June 25, 2002
- Financement Quebec, June 24, 2002
- Burnham Pacific Properties, Inc., June 21, 2002
- Ashanti Goldfields Company Limited, June 19, 2002
- General Maritime Corp., June 14, 2002
- Xyratex PLC, May 29, 2002
- Arch Wireless Inc., May 24, 2002
- Government of Jamaica, May 22, 2002
- Intergraph Corp., May 15, 2002
- MWH Global Inc., May 9, 2002
- Marriott Residence Inn II Limited Partnership, May 8, 2002
- Panatone Finvest Ltd, May 6, 2002
- Gen Probe Inc/Chugai Pharmaceutical Co., Ltd., April 30, 2002
- Nabors Industries, Inc., April 30, 2002
- USG Corporation, April 23, 2002
- Neogenesis Pharmaceuticals, Inc., April 1, 2002
- RWE Aktiengesellschaft, March 22, 2002
- CGNU plc, March 19, 2002
- Southern Cross, March 5, 2002
- Nordstrom.com, LLC, February 28, 2002
- RBC Centura Banks, Inc., February 26, 2002
- Marriott Residence Inn Limited Partnership, February 20, 2002
- Deutsche Bank AG, February 14, 2002
- InFlowGroup, Inc., February 13, 2002
- Cambridge Advantaged Properties II Limited Partnership, February 6, 2002
- Republic of Italy, February 4, 2002
- SI International, Inc., February 4, 2002
- Westfield America, Inc., January 29, 2002
- CanAccord Capital Corporation, January 18, 2002
- Arclight Systems, LLC, January 17, 2002
- Unisphere Networks, Inc., January 15, 2002
- Issuer Exchange Offers Conducted for Compensatory Purposes, March 21, 2001
http://www.sec.gov/divisions/corpfin/cf-noaction.shtml
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