53628 Federal Register / Vol. 74, No. 200 / Monday, October 19, 2009 / Rules and Regulations 

1 17 CFR 210.2–02T. 

2 17 CFR 229.308T. 

3 17 CFR 249.308a. 

4 17 CFR 249.310. 

5 17 CFR 249.220f. 

6 17 CFR 249.240f. 

7See Management’s Reports on Internal Control 

Over Financial Reporting and Certification of 

Disclosure in Exchange Act Periodic Reports, 

Release No. 33–8238 (June 5, 2003) [68 FR 36636]. 

8 15 U.S.C. 7262. 

9For a more complete discussion of the 

Commission’s actions in this area, see Internal 

Control Over Financial Reporting in Exchange Act 

Periodic Reports of Non-Accelerated Filers, Release 

No. 33–8934 (June 26, 2008) [73 FR 38094] (the 

‘‘2008 Adopting Release’’). 

10See Order Approving Proposed Auditing 

Standard No. 5, An Audit of Internal Control Over 

Financial Reporting that is Integrated with an Audit 

of Financial Statements, a Related Independence 

Rule, and Conforming Amendments, Release No. 

34–56152 (July 27, 2007) [72 FR 42141]. 

11See Commission Guidance Regarding 

Management’s Report on Internal Control Over 

Financial Reporting Under Section 13(a) or 15(d) of 

the Securities Exchange Act of 1934, Release No. 

33–8810 (June 20, 2007) [72 FR 35324]. 

12Although the term ‘‘non-accelerated filer’’ is 

not defined in our rules, we use it throughout this 

release to refer to an Exchange Act reporting 

company that does not meet the Rule 12b–2 [17 

CFR 140.12b–2] definition of either an ‘‘accelerated 

filer’’ or a ‘‘large accelerated filer.’’ 

13See the 2008 Adopting Release in note 9 above. 

14See ‘‘Staff Views—An Audit of Internal Control 

that is Integrated with an Audit of the Financial 

Statements: Guidance for Auditors of Smaller 

Public Companies,’’ (Jan. 23, 2009), available at 

http://www.pcaobus.org. Topics discussed in the 

PCAOB’s guidance include: entity-level controls, 

risk of management override, segregation of duties 

and alternative controls, information technology 

controls, financial reporting competencies, and 

testing controls with less formal documentation. 

15See ‘‘Study of the Sarbanes-Oxley Act of 2002 

Section 404 Internal Control over Financial 

Reporting Requirements,’’ available at http:// 

www.sec.gov. 

SECURITIES AND EXCHANGE 

COMMISSION 

17 CFR Parts 210, 229 and 249 

[Release Nos. 33–9072; 34–60813; File No. 

S7–06–03] 

RIN 3235–AK48 

Internal Control Over Financial 

Reporting in Exchange Act Periodic 

Reports of Non-Accelerated Filers 

AGENCY: Securities and Exchange 

Commission. 

ACTION: Final rules. 

SUMMARY: We are amending temporary 

rules that require companies that are 

non-accelerated filers to include in their 

annual reports, pursuant to rules 

implementing Section 404(b) of the 

Sarbanes-Oxley Act of 2002, an 

attestation report of their independent 

auditor on internal control over 

financial reporting for fiscal years 

ending on or after December 15, 2009. 

The amendments will extend the 

compliance date for filing attestation 

reports, so that a non-accelerated filer 

will be required to file the auditor’s 

attestation report on internal control 

over financial reporting when it files an 

annual report for a fiscal year ending on 

or after June 15, 2010. 

DATES: Effective Date: This rule is 

effective December 18, 2009. The 

effectiveness of §§ 210.2–02T and 

229.308T, which currently terminates 

on June 30, 2010, is extended through 

December 15, 2010. 

FOR FURTHER INFORMATION CONTACT: 

Steven G. Hearne, Special Counsel, 

Office of Rulemaking, Division of 

Corporation Finance, at (202) 551–3430, 

U.S. Securities and Exchange 

Commission, 100 F Street, NE., 

Washington, DC 20549–3628. 

SUPPLEMENTARY INFORMATION: We are 

amending the following forms and 

temporary rules to extend the 

compliance dates for companies that are 

non-accelerated filers to include an 

attestation report of their independent 

auditor on internal control over 

financial reporting in their annual 

reports: Rule 2–02T of Regulation S–X,1

Item 308T of Regulation S–K,2 Item 4T 

of Form 10–Q,3 Item 9A(T) of Form 10– 

K,4 Item 15T of Form 20–F,5 and 

Instruction 3T of General Instruction 

B.(6) of Form 40–F.6

I. Background 

On June 5, 2003,7 the Securities and 

Exchange Commission adopted several 

amendments to its rules and forms 

implementing Section 404 of the 

Sarbanes-Oxley Act of 2002.8 Among 

other things, these amendments require 

companies, other than registered 

investment companies, to include in 

their annual reports filed with us a 

report of management, and an 

accompanying auditor’s attestation 

report, on the effectiveness of the 

company’s internal control over 

financial reporting (‘‘ICFR’’). 

Subsequent to the adoption of those 

rules, the Commission took a number of 

steps to improve the effectiveness and 

efficiency of Section 404 

implementation.9 Among the steps 

taken, the Commission approved 

issuance by the PCAOB of Auditing 

Standard No. 5 (‘‘AS No. 5’’), which 

replaced Auditing Standard No. 2.10 In 

addition, we issued interpretive 

guidance to assist management in 

complying with the ICFR evaluation and 

disclosure requirements.11 The approval 

of PCAOB’s AS No. 5 provided revised 

professional standards and related 

performance guidance for independent 

auditors to attest to, and report on, 

management’s assessment of the 

effectiveness of ICFR. Our management 

guidance, in combination with AS No. 

5, was intended to make ICFR audits 

and management evaluations of ICFR 

more cost-effective by being risk-based 

and scalable to a company’s size and 

complexity. 

In the Commission’s most recent 

action, we postponed the Section 404(b) 

auditor attestation requirement for nonaccelerated filers 12 for an additional 

year in order to allow time for the 

PCAOB to issue final staff guidance on 

auditing ICFR of smaller reporting 

companies and for the Commission staff 

to undertake a study to help determine 

whether AS No. 5 and our management 

guidance on evaluating ICFR are 

facilitating more cost-effective ICFR 

evaluations and audits for smaller 

public companies.13 The PCAOB 

published staff guidance for auditors of 

smaller public companies on January 

23, 2009 describing how auditors can 

apply the principles described in AS 

No. 5 and providing examples of 

approaches to particular issues that 

might arise in the audits of smaller, less 

complex public companies. 14

The Commission directed the staff to 

conduct a study in order to help the 

Commission assess whether the new 

management guidance and AS No. 5 are 

having the intended effect of facilitating 

more cost-effective ICFR evaluations 

and audits for smaller reporting 

companies.15 The study included a 

Web-based survey of companies that are 

subject to ICFR requirements, as well as 

in-depth interviews with financial 

statement users, auditors of issuers, and 

a subset of companies eligible to 

participate in the Web-based study. The 

study, analyzing the data provided by 

the survey, was recently completed by 

the staff and made public by the 

Commission on October 2, 2009. 

Without today’s amendments, a nonaccelerated filer would be required to 

file the auditor’s attestation report on 

ICFR when it files its annual report for 

a fiscal year ending on or after 

December 15, 2009. In light of the 

proximity in time of the publication of 

the staff study and the end of the year, 

and concerns that a significant number 

of smaller public companies may not 

have prepared to comply with Section 

404(b) pending completion of the staff 

study, we are amending our rules to 

defer requiring the auditor’s attestation 

report until a non-accelerated filer’s 

annual report for its fiscal year ending 

on or after June 15, 2010. 

The Commission believes that an 

auditor’s attestation to a company’s 


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16Accelerated filers were initially expected to 

comply with the auditor attestation requirement in 

annual reports filed on or after June 15, 2004. 

17See Section 553(b)(3)(B) of the Administrative 

Procedure Act [5 U.S.C. 553(b)(3)(B)] (stating that 

an agency may dispense with prior notice and 

comment when it finds, for good cause, that notice 

and comment are ‘‘impracticable, unnecessary, or 

contrary to the public interest’’). In addition, the 

Commission notes that the U.S. public companies 

subject to all of the requirements of Section 404 

represent an overwhelming majority of the market 

capitalization of the U.S. equity securities market. 

18See Item 308T(a)(4) of Regulation S–K, Item 

15T(b)(4) of Form 20–F and Instruction 3T to the 

Instructions to paragraphs (b), (c), (d), and (e) of 

General Instruction B.(6) of Form 40–F. 19See Internal Control Over Financial Reporting 

in Exchange Act Periodic Reports of NonAccelerated Filers and Newly Public Companies, 

Release No. 33–8760 (Dec. 15, 2006) [71 FR 76580]. 20Section 18 of the Exchange Act [15 U.S.C. 78r] 

imposes liability on any person who makes or 

causes to be made in any application or report or 

document filed under the Act, or any rule 

thereunder, any statement that ‘‘was at the time and 

in the light of the circumstances under which it was 

made false or misleading with respect to any 

material fact.’’ As a result of temporary Item 308T 

of Regulation S–K and the temporary amendments 

to Forms 20–F and 40–F, however, during the 

applicable periods, management’s report would be 

subject to liability under this section only in the 

event that a non-accelerated filer specifically states 

that the report is to be considered ‘‘filed’’ under the 

Exchange Act or incorporates it by reference into a 

filing under the Securities Act or the Exchange Act. 

21See the 2008 Adopting Release in note 9 above. 

disclosure of its assessment on the 

effectiveness of the company’s internal 

control is an important safeguard. The 

obligation of non-accelerated filers to 

comply with Section 404(b) has been 

deferred a number of times to more than 

five years after the date on which 

compliance was required of accelerated 

filers.16 The Commission notes that all 

steps necessary to implement the 

requirements of Section 404 of the 

Sarbanes-Oxley Act have been 

completed, and non-accelerated filers 

should work with their auditors to 

comply with Section 404(b) for annual 

reports for fiscal years ending on or after 

June 15, 2010. The Commission does 

not expect to further defer the obligation 

of non-accelerated filers to comply with 

Section 404(b). 

We believe at this point that only an 

immediate deferral of the current filing 

requirement for non-accelerated filers 

can address the uncertainty raised by 

the recent completion of the study and 

announcement of the new compliance 

date for the auditor attestation report 

requirement. In addition, because of the 

timing of the publication of the study, 

immediate implementation of Section 

404(b) would require non-accelerated 

filers and their auditors to plan for the 

auditor attestation under compressed 

timeframes, resulting in higher costs 

than would be required with more 

deliberative planning. Due to the 

significance and importance of Section 

404(b) implementation by nonaccelerated filers, especially for the first 

time, it is critical to provide nonaccelerated filers with certainty 

regarding the filing requirements as 

soon as possible. On the basis of the 

timing constraints discussed above and 

the limited nature of the extension, the 

Commission, for good cause, finds that 

notice and solicitation of comment 

regarding the amendments to defer the 

filing requirement is impracticable, 

unnecessary or contrary to the public 

interest, and the extension is necessary 

or appropriate in the public interest and 

consistent with the protection of 

investors.17

II. Extension of Auditor Attestation 

Compliance Date for Non-Accelerated 

Filers 

We are amending Item 308T of 

Regulation S–K, Rule 2–02T of 

Regulation S–X, and Forms 10–Q, 10–K, 

20–F and 40–F to require nonaccelerated filers to provide their 

auditor’s attestation in their annual 

reports filed for fiscal years ending on 

or after June 15, 2010. Prior to that time, 

a non-accelerated filer continues to be 

required to state in its management 

report on ICFR that the company’s 

annual report does not include an 

auditor attestation report.18 In 2006, we 

adopted a temporary rule 19 that 

provided that the management report 

included in a non-accelerated filer’s 

annual report that did not contain the 

auditor’s attestation report would be 

deemed ‘‘furnished’’ rather than ‘‘filed’’ 

and not be subject to liability under 

Section 18 of the Exchange Act.20 In 

2008 we extended the temporary rule.21

In light of our action to extend the date 

for compliance with Section 404(b) to 

fiscal years ending on or after June 15, 

2010, we are likewise extending the 

temporary rule to treat the management 

report as ‘‘furnished’’ instead of ‘‘filed’’ 

for reports that do not include an 

auditor’s attestation in reliance upon the 

extension of the compliance date. 

The revised compliance dates for the 

Section 404 internal control 

requirements are presented in the table 

below: 

Filer Status Compliance Dates for the Internal Control Over Financial Reporting 

Requirements 

Management report on ICFR Auditor attestation on management’s report on ICFR 

U.S. Issuer ..................................... Non-accelerated filer (public float 

under $75 million).

Annual reports for fiscal years 

ending on or after December 

15, 2007.

Annual reports for fiscal years 

ending on or after June 15, 

2010. 

U.S. Issuer ..................................... Large accelerated filer and accelerated filer (public float above 

$75 million).

Annual reports for fiscal years 

ending on or after November 

15, 2004.

Annual reports for fiscal years 

ending on or after November 

15, 2004. 

Foreign private issuer .................... Non-accelerated filer (public float 

under $75 million).

Annual reports for fiscal years 

ending on or after December 

15, 2007.

Annual reports for fiscal years 

ending on or after June 15, 

2010. 

Foreign private issuer .................... Accelerated filer (public float 

above $75 million and below 

$700 million).

Annual reports for fiscal years 

ending on or after July 15, 2006.

Annual reports for fiscal years 

ending on or after July 15, 

2007. 

Foreign private issuer .................... Large accelerated filer (public 

float above $700 million).

Annual reports for fiscal years 

ending on or after July 15, 2006.

Annual reports for fiscal years 

ending on or after July 15, 

2006. 

U.S. or Foreign private issuer ........ Newly public company .................. Second annual report ................... Second annual report. 


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22See Release Nos. 33–8238 in Note 7 and 33– 

8760 in Note 19 above. 

23 44 U.S.C. 3501 et seq. and 5 CFR 1320.11. 

24 15 U.S.C. 78w(a). 

25 15 U.S.C. 77b(b). 

26 15 U.S.C. 78c(f). 

III. Paperwork Reduction Act 

In connection with our earlier 

proposal and adoption of the rules and 

amendments implementing the Section 

404 requirements,22 we submitted cost 

and burden estimates of the collection 

of information requirements of the 

amendments to the Office of 

Management and Budget (‘‘OMB’’). We 

published a notice requesting comment 

on the collection of information 

requirements in the proposing release 

for those rule amendments. We 

submitted these requirements to the 

OMB for review in accordance with the 

Paperwork Reduction Act of 1995 

(‘‘PRA’’) 23 and received approval of 

these estimates. We do not believe that 

the amendments will result in any 

change in the collection of information 

requirements of the amendments 

implementing Section 404 and we 

previously received no comments 

suggesting the amendments would 

result in any change. Therefore, we are 

not revising our PRA burden and cost 

estimates submitted to the OMB. 

IV. Cost-Benefit Analysis 

A. Benefits 

The amendments postpone the date 

by which a non-accelerated filer would 

be required to include in its annual 

report an auditor attestation report on 

ICFR. As a result, non-accelerated filers 

will be required to complete only 

management’s assessment of 

compliance with the Section 404 

requirements during the deferral period. 

We believe that the additional time will 

benefit non-accelerated filers and could 

thereby indirectly benefit investors in 

non-accelerated filers by easing the 

burden on those companies as follows: 

• Providing non-accelerated filers 

more time, in light of the uncertainty in 

the timing due to the recent completion 

of the study and the announcement, to 

better prepare for compliance with the 

Section 404(b) requirements; and 

• Providing more time for the Section 

404(b) audit to be properly planned, 

scoped and executed. 

B. Costs 

Investors in non-accelerated filers will 

have to wait longer than they would in 

the absence of the deferral for the 

assurances provided by the auditor’s 

attestation report and the added investor 

confidence that could result from 

obtaining an independent Section 

404(b) attestation. The amendments may 

extend the existing risk that, without the 

auditor’s attestation report, some nonaccelerated filers may erroneously 

conclude that the company’s ICFR is 

effective, when an ICFR audit might 

reveal that it is not. In addition, some 

companies may continue to conduct an 

assessment that is not as thorough, 

careful and as appropriate to the 

company’s circumstances as they would 

perform if the auditor were also 

conducting an audit of ICFR. Finally, 

the amendments may also extend the 

existing risk that weaknesses in a 

company’s ICFR will go undetected for 

a longer period of time. 

V. Consideration of Impact on the 

Economy, Burden on Competition and 

Promotion of Efficiency, Competition 

and Capital Formation 

Section 23(a)(2) of the Exchange 

Act 24 requires us, when adopting rules 

under the Exchange Act, to consider the 

impact that any new rule would have on 

competition. Section 23(a)(2) prohibits 

us from adopting any rule that would 

impose a burden on competition not 

necessary or appropriate in furtherance 

of the purposes of the Exchange Act. In 

addition, Section 2(b) 25 of the Securities 

Act and Section 3(f) 26 of the Exchange 

Act require us, when engaging in 

rulemaking where we are required to 

consider or determine whether an action 

is necessary or appropriate in the public 

interest, to also consider whether the 

action will promote efficiency, 

competition, and capital formation. 

We expect that this additional 

extension of the auditor attestation 

report requirement will promote capital 

formation and efficiency by making the 

implementation process more efficient 

and less costly for non-accelerated filers 

by: 

• Providing non-accelerated filers 

more time to prepare for compliance 

with the Section 404(b) requirements; 

and 

• Providing more time for the Section 

404(b) audit to be properly planned, 

scoped and executed. 

We acknowledge, however, that it is 

possible for the deferral of the auditor 

attestation requirement to cause some 

investors to have less confidence in the 

financial reports of non-accelerated 

filers, and that this could possibly make 

it more difficult for these companies to 

raise capital in the public markets. 

The additional extension for nonaccelerated filers should have no impact 

on competition between non-accelerated 

filers, as the extension is being provided 

to all non-accelerated filers. It is 

possible that a competitive impact could 

result from the differing treatment of 

non-accelerated filers and larger 

companies that already have been 

complying with the Section 404 

requirements, but we have not received 

any information suggesting that this 

type of impact has occurred as a result 

of prior extensions. 

VI. Statutory Authority and Text of the 

Amendments 

The amendments described in this 

release are made under the authority set 

forth in Section 19 of the Securities Act, 

Sections 3, 12, 13, 15, 23 and 36 of the 

Exchange Act, and Sections 3(a) and 404 

of the Sarbanes-Oxley Act. 

List of Subjects 

17 CFR Part 210 

Accountants, Accounting, Reporting 

and recordkeeping requirements, 

Securities. 

17 CFR Parts 229 and 249 

Reporting and recordkeeping 

requirements, Securities. 

Text of Amendments 

■ For the reasons set out in the 

preamble, the Commission is amending 

title 17, chapter II, of the Code of 

Federal Regulations as follows: 

PART 210—FORM AND CONTENT OF 

AND REQUIREMENTS FOR FINANCIAL 

STATEMENTS, SECURITIES ACT OF 

1933, SECURITIES EXCHANGE ACT 

OF 1934, PUBLIC UTILITY HOLDING 

COMPANY ACT OF 1935, INVESTMENT 

COMPANY ACT OF 1940, INVESTMENT 

ADVISERS ACT OF 1940, AND 

ENERGY POLICY AND 

CONSERVATION ACT OF 1975 

■ 1. The authority citation for part 210 

continues to read as follows: 

Authority: 15 U.S.C. 77f, 77g, 77h, 77j, 77s, 

77z–2, 77z–3, 77aa(25), 77aa(26), 77nn(25), 

77nn(26), 78c, 78j–1, 78l, 78m, 78n, 78o(d), 

78q, 78u–5, 78w, 78ll, 78mm, 80a–8, 80a–20, 

80a–29, 80a–30, 80a–31, 80a–37(a), 80b–3, 

80b–11, 7202 and 7262, unless otherwise 

noted. 

■ 2. Section 210.2–02T is amended by: 

■ a. Removing the date ‘‘December 15, 

2009’’ in paragraph (a) and adding in its 

place ‘‘June 15, 2010’’; and 

■ b. Removing the date ‘‘June 30, 2010’’ 

in paragraph (b) and adding in its place 

‘‘December 15, 2010’’. 


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Federal Register / Vol. 74, No. 200 / Monday, October 19, 2009 / Rules and Regulations 53631 

PART 229—STANDARD 

INSTRUCTIONS FOR FILING FORMS 

UNDER SECURITIES ACT OF 1933, 

SECURITIES EXCHANGE ACT OF 1934 

AND ENERGY POLICY AND 

CONSERVATION ACT OF 1975— 

REGULATION S–K 

■ 3. The authority citation for Part 229 

continues to read, in part, as follows: 

Authority: 15 U.S.C. 77e, 77f, 77g, 77h, 77j, 

77k, 77s, 77z–2, 77z–3, 77aa(25), 77aa(26), 

77ddd, 77eee, 77ggg, 77hhh, 77iii, 77jjj, 

77nnn, 77sss, 78c, 78i, 78j, 78l, 78m, 78n, 

78o, 78u–5, 78w, 78ll, 78mm, 80a–8, 80a–9, 

80a–20, 80a–29, 80a–30, 80a–31(c), 80a–37, 

80a–38(a), 80a–39, 80b–11, and 7201 et seq.; 

and 18 U.S.C. 1350, unless otherwise noted. 

* * * * * 

■ 4. Section 229.308T is amended by: 

■ a. Removing the date ‘‘December 15, 

2009’’ in the ‘‘Note to Item 308T’’ and 

adding in its place ‘‘June 15, 2010’’; and 

■ b. Removing the date ‘‘June 30, 2010’’ 

in paragraph (c) and adding in its place 

‘‘December 15, 2010’’. 

PART 249—FORMS, SECURITIES 

EXCHANGE ACT OF 1934 

■ 5. The authority citation for Part 249 

continues to read, in part, as follows: 

Authority: 15 U.S.C. 78a et seq. and 7201 

et seq.; and 18 U.S.C. 1350, unless otherwise 

noted. 

* * * * * 

■ 6. Form 20–F (referenced in 

§ 249.220f), Part II, Item 15T is amended 

by: 

■ a. Removing the date ‘‘December 15, 

2009’’ in paragraph (2) to the ‘‘Note to 

Item 15T’’ and adding in its place ‘‘June 

15, 2010’’; and 

■ b. Removing the date ‘‘June 30, 2010’’ 

in paragraph (d) and adding in its place 

‘‘December 15, 2010’’. 

Note: The text of Form 20–F does not, and 

this amendment will not, appear in the Code 

of Federal Regulations. 

■ 7. Form 40–F (referenced in 

§ 249.240f) is amended by: 

■ a. Removing the date ‘‘December 15, 

2009’’ in ‘‘Instruction 3T(2)’’ to the 

‘‘Instructions to paragraphs (b), (c), (d) 

and (e) of General Instruction B.(6)’’ and 

adding in its place ‘‘June 15, 2010’’; and 

■ b. Removing the date ‘‘June 30, 2010’’ 

in the paragraph following ‘‘Instruction 

3T’’ to the ‘‘Instructions to paragraphs 

(b), (c), (d), and (e) of General 

Instruction B.(6)’’ and adding in its 

place ‘‘December 15, 2010’’. 

Note: The text of Form 40–F does not, and 

this amendment will not, appear in the Code 

of Federal Regulations. 

■ 8. Form 10–Q (referenced in 

§ 249.308a) is amended by revising Item 

4T to Part I to read as follows: 

Note: The text of Form 10–Q does not, and 

this amendment will not, appear in the Code 

of Federal Regulations. 

Form 10–Q 

* * * * * 

Part I—Financial Information 

* * * * * 

Item 4T. Controls and Procedures. 

(a) If the registrant is neither a large 

accelerated filer nor an accelerated filer 

as those terms are defined in § 240.12b– 

2 of this chapter, furnish the 

information required by Items 307 and 

308T(b) of Regulation S–K (17 CFR 

229.307 and 229.308T(b)) with respect 

to a quarterly report that the registrant 

is required to file for a fiscal year ending 

on or after December 15, 2007 but before 

June 15, 2010. 

(b) This temporary Item 4T will expire 

on December 15, 2010. 

* * * * * 

■ 9. Form 10–K (referenced in 

§ 249.310) is amended by: 

■ a. Removing the date ‘‘December 15, 

2009’’ in paragraph (a) to Item 9A(T) to 

Part II and adding in its place ‘‘June 15, 

2010’’; and 

■ b. Removing the date ‘‘June 30, 2010’’ 

in paragraph (b) to Item 9A(T) to Part II 

and adding in its place ‘‘December 15, 

2010’’. 

Note: The text of Form 10–K does not, and 

this amendment will not, appear in the Code 

of Federal Regulations. 

Dated: October 13, 2009. 

By the Commission. 

Elizabeth M. Murphy, 

Secretary. 

[FR Doc. E9–24990 Filed 10–16–09; 8:45 am] 

BILLING CODE 8011–01–P 


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