Division of Corporation Finance
Incoming No-Action Requests Under Exchange Act Rule 14a-8

Important Note: This page contains Rule 14a-8 no-action requests received by the Division of Corporation Finance after October 1, 2008 that we are reviewing. After we respond in writing, the request will be removed from this page and a link to our response, including the incoming request and any subsequent correspondence, will be available through the Rule 14a-8 No-Action Letters page. Pursuant to the Federal Information Security Management Act of 2002 and OMB Memorandum M-07-16, we have removed, to the maximum extent practicable, personally identifiable information from the materials.

• Abbott Laboratories, December 23, 2008
• Abbott Laboratories, December 23, 2008
• Alaska Air Group, Inc., December 31, 2008
• Alcoa Inc., December 22, 2008
• Alcoa Inc., December 22, 2008
• Alcoa Inc., December 18, 2008
• Alcoa Inc., December 18, 2008
• Allegheny Energy, Inc., December 29, 2008
• Allstate Insurance Company, January 2, 2009
• Allstate Insurance Company, December 30, 2008
• Alpha Natural Resources, Inc., December 23, 2008
• American Express Company, December 22, 2008
• American Express Company, December 18, 2008
• AT&T Inc., December 17, 2008
• AT&T Inc., December 15, 2008
• AT&T Inc., December 15, 2008
• AT&T Inc., December 10, 2008
• AT&T Inc., December 12, 2008
• Avista Corporation, December 18, 2008
• Baker Hughes Incorporated, December 15, 2008
• Bank of America Corporation, December 29, 2008
• Bank of America Corporation, December 29, 2008
• Bank of America Corporation, December 24, 2008
• Bank of America Corporation, December 23, 2008
• Bank of America Corporation, December 19, 2008
• Bank of America Corporation, December 18, 2008
• Bank of America Corporation, December 16, 2008
• Bank of America Corporation, December 15, 2008
• Bank of America Corporation, December 9, 2008
• Bank of America Corporation, November 26, 2008
• Baxter International Inc., December 22, 2008
• The Black & Decker Corporation, December 22, 2008
• The Boeing Company, December 22, 2008
• The Boeing Company, December 19, 2008
• Bristol-Myers Squibb Company, December 24, 2008
• Bristol-Myers Squibb Company, December 24, 2008
• Bristol-Myers Squibb Company, December 24, 2008
• Bristol-Myers Squibb Company, December 24, 2008
• Burlington Northern Santa Fe Corporation, December 5, 2008
• Citigroup Inc., December 19, 2008
• Citigroup Inc., December 19, 2008
• Citigroup Inc., December 19, 2008
• Citigroup Inc., December 19, 2008
• Citigroup Inc., December 19, 2008
• Citigroup Inc., December 19, 2008
• Citigroup Inc., December 19, 2008
• Citigroup Inc., December 19, 2008
• Citigroup Inc., December 19, 2008
• Citigroup Inc., December 19, 2008
• Citigroup Inc., December 19, 2008
• The Coca-Cola Company, December 12, 2008
• CONSOL Energy Inc., December 30, 2008
• CONSOL Energy Inc., December 30, 2008
• Con-Way Inc., December 9, 2008
• CVS Caremark Corporation, December 29, 2008
• DPL Inc., December 3, 2008
• Duke Energy Corporation, December 30, 2008
• E. I. du Pont de Nemours and Company, December 23, 2008
• E. I. du Pont de Nemours and Company, December 23, 2008
• Ecolab Inc., December 22, 2008
• Eli Lilly and Company, December 12, 2008
• EMC Corporation, December 18, 2008
• Exelon Corporation, December 30, 2008
• Fifth Third Bancorp, December 15, 2008
• Fisher Communications Inc., December 23, 2008
• Fisher Communications Inc., December 23, 2008
• Fortune Brands, Inc., December 22, 2008
• Fortune Brands, Inc., December 22, 2008
• General Electric Company, December 8, 2008
• General Electric Company, December 8, 2008
• General Electric Company, December 8, 2008
• General Electric Company, December 8, 2008
• General Electric Company, December 8. 2008
• General Electric Company, December 8, 2008
• General Electric Company, December 5, 2008
• General Dynamics Corporation, December 19, 2008
• Halliburton Company, December 22, 2008
• The Hershey Company, December 22, 2008
• The Home Depot, Inc., January 2, 2009
• The Home Depot, Inc., December 23, 2008
• The Home Depot, Inc., December 19, 2008
• The Home Depot, Inc., December 17, 2008
• The Home Depot, Inc., December 12, 2008
• The Home Depot, Inc., December 12, 2008
• Honeywell International Inc., December 18, 2008
• Honeywell International Inc, December 18, 2008
• Honeywell International Inc, December 18, 2008
• Hospitality Properties Trust, December 24, 2008
• Hudson City Bancorp, Inc., December 31, 2008
• International Business Machines Corporation, December 17, 2008
• International Business Machines Corporation, December 12, 2008
• Johnson & Johnson, December 19, 2008
• Journal Communications, Inc., December 17, 2008
• JP Morgan Chase & Co., January 5, 2009
• KeyCorp, December 19, 2008
• Kohl's Corporation, December 30, 2008
• Kohl's Corporation, December 30, 2008
• Marathon Oil Corporation, December 12, 2008
• The McGraw-Hill Companies, Inc., December 24, 2008
• The McGraw-Hill Companies, Inc., December 23, 2008
• MeadWestvaco Corporation, December 31, 2008
• Medical Information Technology, Inc., December 31, 2008
• Merck & Co., Inc., December 22, 2008
• Midwest Banc Holdings, Inc., January 6, 2009
• Moody's Corporation, December 30, 2008
• Morgan Stanley, December 22, 2008
• Morgan Stanley, December 22, 2008
• Motorola, Inc., December 1, 2008
• Nicor Inc., December 18, 2008
• Nucor Corporation, December 31, 2008
• NVR, Inc., December 24, 2008
• NYSE Euronext, December 5, 2008
• O.A.K. Financial Corporation, December 19, 2008
• Occidental Petroleum Corporation, December 24, 2008
• Peabody Energy Corporation, December 30, 2008
• PepsiCo, Inc., December 30, 2008
• PepsiCo, Inc., December 30, 2008
• Pfizer Inc., December 19, 2008
• Pfizer Inc., December 19, 2008
• Pfizer Inc., December 19, 2008
• PNC Financial Services Group, Inc., December 29, 2008
• PNC Financial Services Group, Inc., December 29, 2008
• Pool Corporation, December 22, 2008
• Qwest Communications International, Inc., December 31, 2008
• Qwest Communications International Inc., December 31, 2008
• Raytheon Company, December 23, 2008
• Raytheon Company, December 23, 2008
• Regions Financial Corporation, December 19, 2008
• The Ryland Group, Inc., December 18, 2008
• Safeway Inc., January 5, 2009
• Sempra Energy, December 24, 2008
• Sempra Energy, December 24, 2008
• Sempra Energy, December 22, 2008
• Spectra Energy Corp, December 24, 2008
• Sprint Nextel Corporation, December 29, 2008
• The Stanley Works, December 11, 2008
• State Street Corporation, December 24, 2008
• Time Warner Inc., December 29, 2008
• Time Warner Inc., December 29, 2008
• Time Warner Inc., December 30, 2008
• Time Warner Inc., December 29, 2008
• Time Warner Inc., December 31, 2008
• Verizon Communications Inc., December 29, 2008
• Verizon Communications Inc., December 29, 2008
• Verizon Communications Inc., December 22, 2008
• Verizon Communications Inc., December 22, 2008
• Verizon Communications Inc., December 15, 2008
• Wells Fargo & Company, December 23, 2008
• Wells Fargo & Company, December 23, 2008
• Wells Fargo & Company, December 15, 2008
• Wyeth, December 17, 2008
• Wyeth, December 17, 2008
• Wyeth, December 17, 2008
• Xcel Energy, Inc., December 18, 2008
• Zions Bancorporation, December 23, 2008
• Zions Bancorporation, December 23, 2008

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