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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001265287-09-000001.txt : 20090107
<SEC-HEADER>0001265287-09-000001.hdr.sgml : 20090107
<ACCEPTANCE-DATETIME>20090107141432
ACCESSION NUMBER:		0001265287-09-000001
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20081231
FILED AS OF DATE:		20090107
DATE AS OF CHANGE:		20090107

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PM Liquidating Corp.
		CENTRAL INDEX KEY:			0000906337
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				650202059
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		1854 SHACKLEFORD COURT
		STREET 2:		SUITE 200
		CITY:			NORCROSS
		STATE:			GA
		ZIP:			30093
		BUSINESS PHONE:		7708069918

	MAIL ADDRESS:	
		STREET 1:		1854 SHACKLEFORD COURT
		STREET 2:		SUITE 200
		CITY:			NORCROSS
		STATE:			GA
		ZIP:			30093

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PROXYMED INC /FT LAUDERDALE/
		DATE OF NAME CHANGE:	19940907

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HMO PHARMACY INC
		DATE OF NAME CHANGE:	19930601

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			JEFFERIES & COMPANY, INC.
		CENTRAL INDEX KEY:			0001265287
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-22052
		FILM NUMBER:		09512682

	BUSINESS ADDRESS:	
		STREET 1:		520 MADISON AVE. 12TH FL.
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		2122842316

	MAIL ADDRESS:	
		STREET 1:		520 MADISON AVE. 12TH FL.
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

	FORMER NAME:	
		FORMER CONFORMED NAME:	JEFFERIES & CO INC
		DATE OF NAME CHANGE:	20030930

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			JEFFERIES GROUP INC /DE/
		CENTRAL INDEX KEY:			0001084580
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY BROKERS, DEALERS & FLOTATION COMPANIES [6211]
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-22052
		FILM NUMBER:		09512681

	BUSINESS ADDRESS:	
		STREET 1:		520 MADISON AVENUE
		STREET 2:		12TH FLOOR
		CITY:			NEW  YORK
		STATE:			NY
		ZIP:			10022
		BUSINESS PHONE:		212-284-2550

	MAIL ADDRESS:	
		STREET 1:		520 MADISON AVENUE
		STREET 2:		12TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10022

	FORMER NAME:	
		FORMER CONFORMED NAME:	JEF HOLDING CO INC
		DATE OF NAME CHANGE:	19990419
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>primary_doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0203</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2008-12-31</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0000906337</issuerCik>
        <issuerName>PM Liquidating Corp.</issuerName>
        <issuerTradingSymbol>pillq</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001265287</rptOwnerCik>
            <rptOwnerName>JEFFERIES &amp; COMPANY, INC.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>520 MADISON AVE. 12TH FL.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10022</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001084580</rptOwnerCik>
            <rptOwnerName>JEFFERIES GROUP INC /DE/</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>520 MADISON AVENUE</rptOwnerStreet1>
            <rptOwnerStreet2>12TH FLOOR</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10022</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>common stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>3381802</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>/s/ Roland T. Kelly, Associate General Counsel</signatureName>
        <signatureDate>2009-01-07</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Roland T. Kelly, Assistant Secretary</signatureName>
        <signatureDate>2009-01-07</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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