Securities Exchange Act of 1934 - Release No. 51785

 June 2, 2005

An order has been issued granting 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., effective at the opening of business on June 3, 2005.