Securities Exchange Act of 1934 - Release No. 51677

 May 9, 2005

A notice has been issued giving interested persons until May 31, 2005 to comment on the application of Sears Roebuck Acceptance Corp. to withdraw its 7% notes (due 2042), 7.4% notes (due 2043), and 6.75% notes (due September 2005), from listing and registration on the New York Stock Exchange, Inc.