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.

• Alaska Air Group, Inc., January 8, 2010
• Allegheny Energy, Inc., December 23, 2009
• Allegheny Technologies Incorporated, January 12, 2010
• Allergan, Inc., December 29, 2009
• The Allstate Corporation, December 30, 2009
• The Allstate Corporation, December 22, 2009
• The Allstate Corporation, January 8, 2010
• Amazon.com, Inc., January 22, 2010
• American Express Company, January 12, 2010
• American Express Company, December 23, 2009
• AMR Corporation, January 21, 2010
• AMR Corporation, January 21, 2010
• Apache Corporation, January 8, 2010
• AT&T Inc., January 4, 2010
• AT&T Inc., December 21, 2009
• AT&T Inc., December 18, 2009
• AT&T Inc., December 18, 2009
• AT&T Inc., December 18, 2009
• Bank of America Corporation, January 8, 2010
• Bank of America Corporation, December 28, 2009
• Bank of America, December 23, 2009
• Bank of America, December 22, 2009
• Bank of America Corporation, December 22, 2009
• Bank of America Corporation, December 21, 2009
• Bank of America Corporation, December 21, 2009
• Bank of America Corporation, December 21, 2009
• The Boeing Company, December 21, 2009
• The Boeing Company, December 21, 2009
• The Boeing Company, December 21, 2009
• The Boeing Company, December 21, 2009
• Bristol-Myers Squibb Company, December 29, 2009
• Cabot Oil & Gas Corporation, December 21, 2009
• Cascade Financial Corporation, December 29, 2009
• Cascade Financial Corporation, December 29, 2009
• Cascade Financial Corporation, December 29, 2009
• Cascade Financial Corporation, December 29, 2009
• Cascade Financial Corporation, December 29, 2009
• Cascade Financial Corporation, December 29, 2009
• Caterpillar Inc., January 29, 2010
• Central Federal Corporation, January 14, 2010
• The Charles Schwab Corporation, December 22, 2009
• Chevron Corporation, January 4, 2010
• Chevron Corporation, January 8, 2010
• Citigroup Inc., December 18, 2009
• Citigroup, Inc., December 17, 2009
• Cleco Corporation, December 23, 2009
• The Coca-Cola Company, December 14, 2009
• CoBiz Finantial Inc., January 25, 2010
• Comcast Corporation, January 14, 2010
• Comcast Corporation, January 14, 2010
• Comcast Corporation, January 14, 2010
• Comcast Corporation, January 14, 2010
• Comcast Corporation, January 8, 2010
• Comcast Corporation, January 8, 2010
• Continental Airlines, Inc., January 27, 2010
• Continental Airlines, Inc., January 27, 2010
• CVS Caremark Corporation, January 11, 2010
• CVS Caremark Corporation, January 4, 2010
• CVS Caremark Corporation, December 14, 2009
• E.I. du Pont de Nemours and Company, December 23, 2009
• E.I. du Pont de Nemours and Company, December 23, 2009
• E.I. du Pont de Nemours and Company, December 23, 2009
• EMC Corporation, December 28, 2009
• Energen Corporation, December 29, 2009
• Ensco International plc, January 15, 2010
• Entergy Corporation, December 21, 2009
• EOG Resources, Inc., December 30, 2009
• Exelon Corporation, December 22, 2009
• Express Scripts, Inc., December 24, 2009
• Exxon Mobil Corporation, January 22, 2010
• Exxon Mobil Corporation, January 22, 2010
• Exxon Mobil Corporation, January 22, 2010
• Exxon Mobil Corporation, January 21, 2010
• Exxon Mobil Corporation, January 20, 2010
• Exxon Mobil Corporation, December 18, 2009
• Ford Motor Company, January 11, 2010
• Ford Motor Company, January 11, 2010
• General Dynamics Corporation, December 22, 2009
• General Electric Company, January 29, 2010
• Genzyme Corporation, January 14, 2010
• Gilead Sciences, Inc., December 21, 2009
• The Goldman Sachs Group, Inc., January 11, 2010
• The Goldman Sachs Group, Inc., January 11, 2010
• The Goldman Sachs Group, Inc., January 11, 2010
• The Goldman Sachs Group, Inc., January 11, 2010
• The Goldman Sachs Group, Inc., January 11, 2010
• The Goldman Sachs Group, Inc., January 11, 2010
• The Goldman Sachs Group, Inc., January 11, 2010
• Great Plains Energy Incorporated, February 2, 2010
• Halliburton Company, December 22, 2009
• Halliburton Company, December 15, 2009
• Henry Schein, Inc., January 20, 2010
• The Home Depot, Inc., January 14, 2010
• Honeywell International Inc., December 17, 2009
• IDACORP, Inc., January 8, 2010
• Intel Corporation, January 12, 2010
• Intel Corporation, January 12, 2010
• Intel Corporation, January 12, 2010
• International Paper Company, January 20, 2010
• International Paper Company, December 31, 2009
• Johnson & Johnson, December 23, 2009
• JPMorgan Chase & Co., January 11, 2010
• JPMorgan Chase & Co., January 11, 2010
• JPMorgan Chase & Co., January 8, 2010
• JPMorgan Chase & Co., January 11, 2010
• JPMorgan Chase & Co., January 11, 2010
• JPMorgan Chase & Co., January 8, 2010
• JPMorgan Chase & Co., January 8, 2010
• JPMorgan Chase & Co., January 8, 2010
• JPMorgan Chase & Co., January 8, 2010
• King Pharmaceuticals, Inc., January 22, 2010
• Liz Claiborne, Inc., January 13, 2010
• Lowe's Companies, Inc., January 22, 2010
• Lowe's Companies, Inc., January 22, 2010
• Marriott International, Inc., January 12, 2010
• Marriott International, Inc., January 12, 2010
• Mattel, Inc., December 22, 2009
• McGraw-Hill Companies, December 28, 2009
• Merck & Co, Inc., December 23, 2009
• Merck & Co., Inc., December 23, 2009
• Merck & Co., Inc., December 23, 2009
• Merck & Co., Inc., December 23, 2009
• Merck & Co. Inc. (New Merck), Inc., December 23, 2009
• Mylan Inc., January 13, 2010
• NBT Bancorp Inc., January 8, 2010
• NiSource Inc., January 12, 2010
• Noble Roman's, Inc., January 13, 2010
• Northrop Grumman Corporation, January 15, 2010
• NYSE Euronext, December 28, 2009
• Occidental Petroleum Corporation, December 21, 2009
• Omnicom Group Inc., January 25, 2010
• Omnicom Group Inc., January 25, 2010
• Omnicom Group Inc., January 25, 2010
• Omnicom Group Inc., January 25, 2010
• PepsiCo, Inc., December 30, 2009
• Pepsico, Inc., December 30, 2009
• PG&E Corporation, January 7, 2010
• PG&E Corporation, January 8, 2010
• PG&E Corporation, December 21, 2009
• Pinnacle West Capital Corporation, January 15, 2010
• Pioneer Natural Resources, January 8, 2010
• Prudential Bancorp, Inc., September 28, 2009
• PSB Group, Inc., December 28, 2009
• Pulte Homes, Inc., January 13, 2010
• Pulte Homes, Inc., December 30, 2009
• Questar Corporation, January 11, 2010
• R.R. Donnelley & Sons Company, January 19, 2010
• Range Resources Corporation, January 14, 2010
• Raytheon Company, February 2, 2010
• Raytheon Company, February 2, 2010
• Reynolds American Inc., December 15, 2009
• Safeway Inc., January 11, 2010
• Sempra Energy, January 7, 2010
• Sprint Nextel Corporation, January 4, 2010
• Sprint Nextel Corporation, January 4, 2010
• Sprint Nextel Corporation, January 4, 2010
• Sprint Nextel Corporation, January 4, 2010
• State Bancorp, Inc., December 28, 2009
• State Street Corporation, January 13, 2010
• Streamline Health Solutions, Inc., January 22, 2010
• Time Warner Inc., January 7, 2010
• Time Warner Inc., January 4, 2010
• Tyson Foods, Inc., October 1, 2009
• Union Pacific Corporation, January 6, 2010
• Union Pacific Corporation, January 6, 2010
• Verizon Communications Inc., December 23, 2009
• Verizon Communications Inc., December 23, 2009
• Verizon Communications Inc., December 23, 2009
• Verizon Communications Inc., December 22, 2009
• Verizon Communications Inc., December 15, 2009
• Verizon Communications Inc., December 7, 2009
• Virtual Radiologic Corporation, January 12, 2010
• Wal-Mart Stores, Inc., January 29, 2010
• Walmart Stores, Inc., January 29, 2010
• Wal-Mart Stores, Inc., January 29, 2010
• Wal-Mart Stores, Inc., January 29, 2010
• Wal-Mart Stores, Inc., January 28, 2010
• Wal-Mart Stores, Inc., January 28, 2010
• Wells Fargo & Company, December 28, 2009
• Wells Fargo & Comapny, December 23, 2009
• The Western Union Company, January 7, 2010
• Whole Foods Market, Inc., October 5, 2009
• Xcel Energy Inc., January 15, 2010
• Xcel Energy Inc., January 15, 2010
• YUM! Brands, Inc., January 12, 2010

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