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Comments on Exchange Delisting:
Sears Roebuck Acceptance Corp.

[Release No. 34-51677; File No. 1-04040]


June 02, 2005	Roy Katzovicz, RJK@wlrk.com on behalf of Sears Roebuck Acceptance Corp.
May 26, 2005	Michael L. Mester

http://www.sec.gov/rules/delist/104040.shtml