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Division of Corporation Finance

What's New in the Division of Corporation Finance

March 14, 2007

Frequently Requested Materials

No-Action Letters Issued Under Exchange Act Rule 14a-8

Hewlett-Packard Company, January 22, 2007
Reliant Energy, Inc. February 23, 2007
UnitedHealth Group Incorporated (request for no-action letter), January 11, 2007

http://www.sec.gov/divisions/corpfin/cfnew/cfnew031407.shtml

Modified: 03/15/2007