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U.S. Securities and Exchange Commission

Division of Corporation Finance
Shareholder Proposal No-Action Letters Issued Under
Exchange Act Rule 14a-8

Important Note: This page links to shareholder proposal no-action letters the Division of Corporation Finance issued under Exchange Act Rule 14a-8 after October 1, 2007. You can find selected letters the Division issued before October 1, 2007 on the Division's Frequently Requested Materials page. You may click the following link to submit a request for copies of other no-action letters that are not contained on our website.

We have also posted incoming Rule 14a-8 no-action requests that we are reviewing. Those requests can be found on the Rule 14a-8 Incoming No-Action Requests page. After we respond in writing, the incoming request and any subsequent correspondence, as well as our response, will be posted on the website.

For information on the Division's processing of Rule 14a-8 no-action requests, see our informal procedures regarding shareholder proposals.

Modified: 11/02/2011