Order Making Fiscal Year 2009 Annual Adjustments to the Fee Rates Applicable Under Section 6(b) of the Securities Act of 1933 and Sections 13(e), 14(g), 31(b), and 31(c) of the Securities Exchange Act of 1934, 25795-25805 [E8-10068]
Download as PDF
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Notices
SECURITIES AND EXCHANGE
COMMISSION
[Release Nos. 33–8916; 34–57766/May 2,
2008]
Order Making Fiscal Year 2009 Annual
Adjustments to the Fee Rates
Applicable Under Section 6(b) of the
Securities Act of 1933 and Sections
13(e), 14(g), 31(b), and 31(c) of the
Securities Exchange Act of 1934
I. Background
The Commission collects fees under
various provisions of the securities
laws. Section 6(b) of the Securities Act
of 1933 (‘‘Securities Act’’) requires the
Commission to collect fees from issuers
on the registration of securities.1 Section
13(e) of the Securities Exchange Act of
1934 (‘‘Exchange Act’’) requires the
Commission to collect fees on specified
repurchases of securities.2 Section 14(g)
of the Exchange Act requires the
Commission to collect fees on proxy
solicitations and statements in corporate
control transactions.3 Finally, Sections
31(b) and (c) of the Exchange Act
require national securities exchanges
and national securities associations,
respectively, to pay fees to the
Commission on transactions in specified
securities.4
The Investor and Capital Markets Fee
Relief Act (‘‘Fee Relief Act’’) 5 amended
Section 6(b) of the Securities Act and
Sections 13(e), 14(g), and 31 of the
Exchange Act to require the
Commission to make annual
adjustments to the fee rates applicable
under these sections for each of the
fiscal years 2003 through 2011, and one
final adjustment to fix the fee rates
under these sections for fiscal year 2012
and beyond.6
II. Fiscal Year 2009 Annual Adjustment
to the Fee Rates Applicable Under
Section 6(b) of the Securities Act and
Sections 13(e) and 14(g) of the Exchange
Act
Section 6(b)(5) of the Securities Act
requires the Commission to make an
1 15
U.S.C. 77f(b).
U.S.C. 78m(e).
3 15 U.S.C. 78n(g).
4 15 U.S.C. 78ee(b) and (c). In addition, Section
31(d) of the Exchange Act requires the Commission
to collect assessments from national securities
exchanges and national securities associations for
round turn transactions on security futures. 15
U.S.C. 78ee(d).
5 Pub. L. 107–123, 115 Stat. 2390 (2002).
6 See 15 U.S.C. 77f(b)(5), 77f(b)(6), 78m(e)(5),
78m(e)(6), 78n(g)(5), 78n(g)(6), 78ee(j)(1), and
78ee(j)(3). Section 31(j)(2) of the Exchange Act, 15
U.S.C. 78ee(j)(2), also requires the Commission, in
specified circumstances, to make a mid-year
adjustment to the fee rates under Sections 31(b) and
(c) of the Exchange Act in fiscal years 2002 through
2011.
sroberts on PROD1PC70 with NOTICES
2 15
VerDate Aug<31>2005
21:00 May 06, 2008
Jkt 214001
annual adjustment to the fee rate
applicable under Section 6(b) of the
Securities Act in each of the fiscal years
2003 through 2011.7 In those same fiscal
years, Sections 13(e)(5) and 14(g)(5) of
the Exchange Act require the
Commission to adjust the fee rates
under Sections 13(e) and 14(g) to a rate
that is equal to the rate that is applicable
under Section 6(b). In other words, the
annual adjustment to the fee rate under
Section 6(b) of the Securities Act also
sets the annual adjustment to the fee
rates under Sections 13(e) and 14(g) of
the Exchange Act.
Section 6(b)(5) sets forth the method
for determining the annual adjustment
to the fee rate under Section 6(b) for
fiscal year 2009. Specifically, the
Commission must adjust the fee rate
under Section 6(b) to a ‘‘rate that, when
applied to the baseline estimate of the
aggregate maximum offering prices for
[fiscal year 2009], is reasonably likely to
produce aggregate fee collections under
[Section 6(b)] that are equal to the target
offsetting collection amount for [fiscal
year 2009].’’ That is, the adjusted rate is
determined by dividing the ‘‘target
offsetting collection amount’’ for fiscal
year 2009 by the ‘‘baseline estimate of
the aggregate maximum offering prices’’
for fiscal year 2009.
Section 6(b)(11)(A) specifies that the
‘‘target offsetting collection amount’’ for
fiscal year 2009 is $284,000,000.8
Section 6(b)(11)(B) defines the ‘‘baseline
estimate of the aggregate maximum
offering price’’ for fiscal year 2009 as
‘‘the baseline estimate of the aggregate
maximum offering price at which
securities are proposed to be offered
pursuant to registration statements filed
with the Commission during [fiscal year
2009] as determined by the
Commission, after consultation with the
Congressional Budget Office and the
Office of Management and Budget
* * *.’’
To make the baseline estimate of the
aggregate maximum offering price for
7 The annual adjustments are designed to adjust
the fee rate in a given fiscal year so that, when
applied to the aggregate maximum offering price at
which securities are proposed to be offered for the
fiscal year, it is reasonably likely to produce total
fee collections under Section 6(b) equal to the
‘‘target offsetting collection amount’’ specified in
Section 6(b)(11)(A) for that fiscal year.
8 Congress determined the target offsetting
collection amounts by applying reduced fee rates to
the CBO’s January 2001 projections of the aggregate
maximum offering prices for fiscal years 2002
through 2011. In any fiscal year through fiscal year
2011, the annual adjustment mechanism will result
in additional fee rate reductions if the CBO’s
January 2001 projection of the aggregate maximum
offering prices for the fiscal year proves to be too
low, and fee rate increases if the CBO’s January
2001 projection of the aggregate maximum offering
prices for the fiscal year proves to be too high.
PO 00000
Frm 00155
Fmt 4703
Sfmt 4703
25795
fiscal year 2009, the Commission is
using the same methodology it
developed in consultation with the
Congressional Budget Office (‘‘CBO’’)
and Office of Management and Budget
(‘‘OMB’’) to project aggregate offering
price for purposes of the fiscal year 2008
annual adjustment. Using this
methodology, the Commission
determines the ‘‘baseline estimate of the
aggregate maximum offering price’’ for
fiscal year 2009 to be
$5,091,289,629,574.9 Based on this
estimate, the Commission calculates the
fee rate for fiscal 2009 to be $55.80 per
million. This adjusted fee rate applies to
Section 6(b) of the Securities Act, as
well as to Sections 13(e) and 14(g) of the
Exchange Act.
III. Fiscal Year 2009 Annual
Adjustment to the Fee Rates Applicable
Under Sections 31(b) and (c) of the
Exchange Act
Section 31(b) of the Exchange Act
requires each national securities
exchange to pay the Commission a fee
at a rate, as adjusted by our order
pursuant to Section 31(j)(2),10 which
currently is $5.60 per million of the
aggregate dollar amount of sales of
specified securities transacted on the
exchange. Similarly, Section 31(c)
requires each national securities
association to pay the Commission a fee
at the same adjusted rate on the
aggregate dollar amount of sales of
specified securities transacted by or
through any member of the association
otherwise than on an exchange. Section
31(j)(1) requires the Commission to
make annual adjustments to the fee rates
applicable under Sections 31(b) and (c)
for each of the fiscal years 2003 through
2011.11
Section 31(j)(1) specifies the method
for determining the annual adjustment
9 Appendix A explains how we determined the
‘‘baseline estimate of the aggregate maximum
offering price’’ for fiscal year 2009 using our
methodology, and then shows the purely
arithmetical process of calculating the fiscal year
2009 annual adjustment based on that estimate. The
appendix includes the data used by the
Commission in making its ‘‘baseline estimate of the
aggregate maximum offering price’’ for fiscal year
2009.
10 Order Making Fiscal 2008 Mid-Year
Adjustment to the Fee Rates Applicable Under
Sections 31(b) and (c) of the Securities Exchange
Act of 1934, Rel. No. 34–57407 (February 29, 2008),
73 FR 12228 (March 6, 2008).
11 The annual adjustments, as well as the midyear adjustments required in specified
circumstances under Section 31(j)(2) in fiscal years
2002 through 2011, are designed to adjust the fee
rates in a given fiscal year so that, when applied
to the aggregate dollar volume of sales for the fiscal
year, they are reasonably likely to produce total fee
collections under Section 31 equal to the ‘‘target
offsetting collection amount’’ specified in Section
31(l)(1) for that fiscal year.
E:\FR\FM\07MYN1.SGM
07MYN1
25796
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Notices
sroberts on PROD1PC70 with NOTICES
for fiscal year 2009. Specifically, the
Commission must adjust the rates under
Sections 31(b) and (c) to a ‘‘uniform
adjusted rate that, when applied to the
baseline estimate of the aggregate dollar
amount of sales for [fiscal year 2009], is
reasonably likely to produce aggregate
fee collections under [Section 31]
(including assessments collected under
[Section 31(d)]) that are equal to the
target offsetting collection amount for
[fiscal year 2009].’’
Section 31(l)(1) specifies that the
‘‘target offsetting collection amount’’ for
fiscal year 2009 is $1,023,000,000.12
Section 31(l)(2) defines the ‘‘baseline
estimate of the aggregate dollar amount
of sales’’ as ‘‘the baseline estimate of the
aggregate dollar amount of sales of
securities * * * to be transacted on
each national securities exchange and
by or through any member of each
national securities association
(otherwise than on a national securities
exchange) during [fiscal year 2009] as
determined by the Commission, after
consultation with the Congressional
Budget Office and the Office of
Management and Budget * * *.’’
To make the baseline estimate of the
aggregate dollar amount of sales for
fiscal year 2009, the Commission is
using the same methodology it
developed in consultation with the CBO
and OMB to project dollar volume for
purposes of prior fee adjustments.13
Using this methodology, the
Commission calculates the baseline
estimate of the aggregate dollar amount
of sales for fiscal year 2009 to be
$113,703,210,464,919. Based on this
estimate, and an estimated collection of
$18,755 in assessments on security
futures transactions under Section 31(d)
in fiscal year 2009, the uniform adjusted
rate for fiscal year 2009 is $9.30 per
million.14
12 Congress determined the target offsetting
collection amounts by applying reduced fee rates to
the CBO’s January 2001 projections of dollar
volume for fiscal years 2002 through 2011. In any
fiscal year through fiscal year 2011, the annual and,
in specified circumstances, mid-year adjustment
mechanisms will result in additional fee rate
reductions if the CBO’s January 2001 projection of
dollar volume for the fiscal year proves to be too
low, and fee rate increases if the CBO’s January
2001 projection of dollar volume for the fiscal year
proves to be too high.
13 Appendix B explains how we determined the
‘‘baseline estimate of the aggregate dollar amount of
sales’’ for fiscal year 2009 using our methodology,
and then shows the purely arithmetical process of
calculating the fiscal year 2009 annual adjustment
based on that estimate. The appendix also includes
the data used by the Commission in making its
‘‘baseline estimate of the aggregate dollar amount of
sales’’ for fiscal year 2009.
14 The calculation of the adjusted fee rate assumes
that the current fee rate of $5.60 per million will
apply through October 31, 2008, due to the
operation of the effective date provision contained
in Section 31(j)(4)(A) of the Exchange Act.
VerDate Aug<31>2005
21:00 May 06, 2008
Jkt 214001
IV. Effective Dates of the Annual
Adjustments
Section 6(b)(8)(A) of the Securities
Act provides that the fiscal year 2009
annual adjustment to the fee rate
applicable under Section 6(b) of the
Securities Act shall take effect on the
later of October 1, 2008, or five days
after the date on which a regular
appropriation to the Commission for
fiscal year 2009 is enacted.15 Sections
13(e)(8)(A) and 14(g)(8)(A) of the
Exchange Act provide for the same
effective date for the annual adjustments
to the fee rates applicable under
Sections 13(e) and 14(g) of the Exchange
Act.16
Section 31(j)(4)(A) of the Exchange
Act provides that the fiscal year 2009
annual adjustments to the fee rates
applicable under Sections 31(b) and (c)
of the Exchange Act shall take effect on
the later of October 1, 2008, or 30 days
after the date on which a regular
appropriation to the Commission for
fiscal year 2009 is enacted.
‘‘aggregate maximum offering prices,’’
which measures the aggregate dollar
amount of securities registered with the
Commission over the course of the year.
In order to maximize the likelihood that
the amount of monies targeted by
Congress will be collected, the fee rate
must be set to reflect projected aggregate
maximum offering prices. As a
percentage, the fee rate equals the ratio
of the target amounts of monies to the
projected aggregate maximum offering
prices.
For 2009, the Commission has
estimated the aggregate maximum
offering prices by projecting forward the
trend established in the previous
decade. More specifically, an ARIMA
model was used to forecast the value of
the aggregate maximum offering prices
for months subsequent to March 2008,
the last month for which the
Commission has data on the aggregate
maximum offering prices.
The following sections describe this
process in detail.
V. Conclusion
A. Baseline Estimate of the Aggregate
Maximum Offering Prices for Fiscal
Year 2009
First, calculate the aggregate
maximum offering prices (AMOP) for
each month in the sample (March 1998–
March 2008). Next, calculate the
percentage change in the AMOP from
month to month.
Model the monthly percentage change
in AMOP as a first order moving average
process. The moving average approach
allows one to model the effect that an
exceptionally high (or low) observation
of AMOP tends to be followed by a more
‘‘typical’’ value of AMOP.
Use the estimated moving average
model to forecast the monthly percent
change in AMOP. These percent
changes can then be applied to obtain
forecasts of the total dollar value of
registrations. The following is a more
formal (mathematical) description of the
procedure:
1. Begin with the monthly data for
AMOP. The sample spans ten years,
from March 1998 to March 2008.
2. Divide each month’s AMOP
(column C) by the number of trading
days in that month (column B) to obtain
the average daily AMOP (AAMOP,
column D).
3. For each month t, the natural
logarithm of AAMOP is reported in
column E.
4. Calculate the change in
log(AAMOP) from the previous month
as Dt = log (AAMOPt)¥log(AAMOPt–1).
This approximates the percentage
change.
5. Estimate the first order moving
average model Dt = a + bet–1 + et, where
Accordingly, pursuant to Section 6(b)
of the Securities Act and Sections 13(e),
14(g), and 31 of the Exchange Act,17
It is hereby ordered that the fee rates
applicable under Section 6(b) of the
Securities Act and Sections 13(e) and
14(g) of the Exchange Act shall be
$55.80 per million effective on the later
of October 1, 2008, or five days after the
date on which a regular appropriation to
the Commission for fiscal year 2009 is
enacted; and
It is further ordered that the fee rates
applicable under Sections 31(b) and (c)
of the Exchange Act shall be $9.30 per
million effective on the later of October
1, 2008, or 30 days after the date on
which a regular appropriation to the
Commission for fiscal year 2009 is
enacted.
By the Commission.
Nancy M. Morris,
Secretary.
Appendix A
With the passage of the Investor and
Capital Markets Relief Act, Congress
has, among other things, established a
target amount of monies to be collected
from fees charged to issuers based on
the value of their registrations. This
appendix provides the formula for
determining such fees, which the
Commission adjusts annually. Congress
has mandated that the Commission
determine these fees based on the
15 15
U.S.C. 77f(b)(8)(A).
U.S.C. 78m(e)(8)(A) and 78n(g)(8)(A).
17 15 U.S.C. 77f(b), 78m(e), 78n(g), and 78ee(j).
16 15
PO 00000
Frm 00156
Fmt 4703
Sfmt 4703
E:\FR\FM\07MYN1.SGM
07MYN1
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Notices
sroberts on PROD1PC70 with NOTICES
et denotes the forecast error for month
t. The forecast error is simply the
difference between the one-month
ahead forecast and the actual realization
of Dt. The forecast error is expressed as
et = Dt¥a¥bet–1. The model can be
estimated using standard commercially
available software such as SAS or
Eviews. Using least squares, the
estimated parameter values are a =
0.00154 and b = ¥0.87424.
6. For the month of April 2008
forecast Dt=4/08 = a + bet = 3/08. For all
subsequent months, forecast Dt = a.
7. Calculate forecasts of log(AAMOP).
For example, the forecast of
log(AAMOP) for June 2008 is given by
VerDate Aug<31>2005
21:00 May 06, 2008
Jkt 214001
FLAAMOPt = 6/08 = log(AAMOPt = 3/08)
+ Dt=4/08 +Dt = 5/08 + Dt = 6/08.
8. Under the assumption that et is
normally distributed, the n-step ahead
forecast of AAMOP is given by
exp(FLAAMOPt + sn2/2), where sn
denotes the standard error of the n-step
ahead forecast.
9. For June 2008, this gives a forecast
AAMOP of $19.7 Billion (Column I),
and a forecast AMOP of $414.1 Billion
(Column J).
10. Iterate this process through
September 2009 to obtain a baseline
estimate of the aggregate maximum
offering prices for fiscal year 2009 of
$5,091,289,629,574.
PO 00000
Frm 00157
Fmt 4703
Sfmt 4703
25797
B. Using the Forecasts From A to
Calculate the New Fee Rate
1. Using the data from Table A,
estimate the aggregate maximum
offering prices between 10/1/08 and 9/
30/09 to be $5,091,289,629,574.
2. The rate necessary to collect the
target $284,000,000 in fee revenues set
by Congress is then calculated as:
$284,000,000 ÷ $5,091,289,629,574 =
0.00005578.
3. Round the result to the seventh
decimal point, yielding a rate of
.0000558 (or $55.80 per million).
E:\FR\FM\07MYN1.SGM
07MYN1
VerDate Aug<31>2005
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Notices
21:00 May 06, 2008
Jkt 214001
PO 00000
Frm 00158
Fmt 4703
Sfmt 4725
E:\FR\FM\07MYN1.SGM
07MYN1
EN07MY08.060
sroberts on PROD1PC70 with NOTICES
25798
VerDate Aug<31>2005
21:00 May 06, 2008
Jkt 214001
PO 00000
Frm 00159
Fmt 4703
Sfmt 4725
E:\FR\FM\07MYN1.SGM
07MYN1
25799
EN07MY08.061
sroberts on PROD1PC70 with NOTICES
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Notices
VerDate Aug<31>2005
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Notices
21:00 May 06, 2008
Jkt 214001
PO 00000
Frm 00160
Fmt 4703
Sfmt 4725
E:\FR\FM\07MYN1.SGM
07MYN1
EN07MY08.062
sroberts on PROD1PC70 with NOTICES
25800
BILLING CODE 8010–01–C
Appendix B
With the passage of the Investor and
Capital Markets Relief Act, Congress
VerDate Aug<31>2005
21:00 May 06, 2008
Jkt 214001
has, among other things, established a
target amount of monies to be collected
from fees charged to investors based on
the value of their transactions. This
PO 00000
Frm 00161
Fmt 4703
Sfmt 4703
25801
appendix provides the formula for
determining such fees, which the
Commission adjusts annually, and may
E:\FR\FM\07MYN1.SGM
07MYN1
EN07MY08.063
sroberts on PROD1PC70 with NOTICES
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Notices
25802
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Notices
adjust semi-annually.18 In order to
maximize the likelihood that the
amount of monies targeted by Congress
will be collected, the fee rate must be set
to reflect projected dollar transaction
volume on the securities exchanges and
certain over-the-counter markets over
the course of the year. As a percentage,
the fee rate equals the ratio of the target
amounts of monies to the projected
dollar transaction volume.
For 2009, the Commission has
estimated dollar transaction volume by
projecting forward the trend established
in the previous decade. More
specifically, dollar transaction volume
was forecasted for months subsequent to
March 2008, the last month for which
the Commission has data on transaction
volume.
The following sections describe this
process in detail.
A. Baseline Estimate of the Aggregate
Dollar Amount of Sales for Fiscal Year
2009
First, calculate the average daily
dollar amount of sales (ADS) for each
month in the sample (March 1998–
March 2008). The monthly aggregate
dollar amount of sales (exchange plus
certain over-the-counter markets) is
presented in column C of Table B.
Next, calculate the change in the
natural logarithm of ADS from month to
month. The average monthly percentage
growth of ADS over the entire sample is
0.015 and the standard deviation is
0.126. Assuming the monthly
percentage change in ADS follows a
random walk, calculating the expected
monthly percentage growth rate for the
sroberts on PROD1PC70 with NOTICES
18 Congress requires that the Commission make a
mid-year adjustment to the fee rate if four months
into the fiscal year it determines that its forecasts
of aggregate dollar volume are reasonably likely to
be off by 10% or more.
VerDate Aug<31>2005
21:00 May 06, 2008
Jkt 214001
full sample is straightforward. The
expected monthly percentage growth
rate of ADS is 2.3%.
Now, use the expected monthly
percentage growth rate to forecast total
dollar volume. For example, one can use
the ADS for March 2008
($338,395,058,873) to forecast ADS for
April 2008 ($346,177,695,873=
$338,395,058,873 × 1.023).19 Multiply
by the number of trading days in April
2008 (22) to obtain a forecast of the total
dollar volume for the month
($7,615,909,309,196). Repeat the
method to generate forecasts for
subsequent months.
The forecasts for total dollar volume
are in column G of Table B. The
following is a more formal
(mathematical) description of the
procedure:
1. Divide each month’s total dollar
volume (column C) by the number of
trading days in that month (column B)
to obtain the average daily dollar
volume (ADS, column D).
2. For each month t, calculate the
change in ADS from the previous month
as Dt = log (ADSt/ADSt–1), where log (x)
denotes the natural logarithm of x.
3. Calculate the mean and standard
deviation of the series {D1, D2, . . . ,
D120}. These are given by µ = 0.015 and
s = 0.126, respectively.
4. Assume that the natural logarithm
of ADS follows a random walk, so that
Ds and Dt are statistically independent
for any two months s and t.
5. Under the assumption that Dt is
normally distributed, the expected value
of ADSt/ADSt–1 is given by exp (µ + s2/
2), or on average ADSt = 1.023 × ADSt–1.
6. For April 2008, this gives a forecast
ADS of 1.023 × $338,395,058,873 =
19 The value 1.023 has been rounded. All
computations are done with the unrounded value.
PO 00000
Frm 00162
Fmt 4703
Sfmt 4703
$346,177,695,873. Multiply this figure
by the 22 trading days in April 2008 to
obtain a total dollar volume forecast of
$7,615,909,309,196.
7. For May 2008, multiply the April
2008 ADS forecast by 1.023 to obtain a
forecast ADS of $354,139,323,188.
Multiply this figure by the 21 trading
days in May 2008 to obtain a total dollar
volume forecast of $7,436,925,786,952.
8. Repeat this procedure for
subsequent months.
B. Using the Forecasts from A to
Calculate the New Fee Rate
1. Use Table B to estimate fees
collected for the period 10/1/08 through
10/31/08. The projected aggregate dollar
amount of sales for this period is
$9,125,934,321,266. Projected fee
collections at the current fee rate of
0.0000056 are $51,105,232.
2. Estimate the amount of assessments
on securities futures products collected
during 10/1/08 and 9/30/09 to be
$18,755 by projecting a 2.3% monthly
increase from a base of $1,173 in March
2008.
3. Subtract the amounts $51,105,232
and $18,755 from the target offsetting
collection amount set by Congress of
$1,023,000,000 leaving $971,876,013 to
be collected on dollar volume for the
period 11/1/08 through 9/30/09.
4. Use Table B to estimate dollar
volume for the period 11/1/08 through
9/30/09. The estimate is
$104,577,276,143,653. Finally, compute
the fee rate required to produce the
additional $971,876,013 in revenue.
This rate is $971,876,013 divided by
$104,577,276,143,653 or 0.0000092934.
5. Round the result to the seventh
decimal point, yielding a rate of
.0000093 (or $9.30 per million).
E:\FR\FM\07MYN1.SGM
07MYN1
VerDate Aug<31>2005
21:00 May 06, 2008
Jkt 214001
PO 00000
Frm 00163
Fmt 4703
Sfmt 4725
E:\FR\FM\07MYN1.SGM
07MYN1
25803
EN07MY08.064
sroberts on PROD1PC70 with NOTICES
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Notices
VerDate Aug<31>2005
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Notices
21:00 May 06, 2008
Jkt 214001
PO 00000
Frm 00164
Fmt 4703
Sfmt 4725
E:\FR\FM\07MYN1.SGM
07MYN1
EN07MY08.065
sroberts on PROD1PC70 with NOTICES
25804
Federal Register / Vol. 73, No. 89 / Wednesday, May 7, 2008 / Notices
[FR Doc. E8–10068 Filed 5–6–08; 8:45 am]
BILLING CODE 8010–01–C
SECURITIES AND EXCHANGE
COMMISSION
[Release No. 34–57738; File No. SR–Amex–
2007–129]
April 29, 2008.
(‘‘Act’’)1, as amended, and Rule 19b–4
thereunder,2 on November 29, 2007, the
American Stock Exchange LLC (‘‘Amex’’
or ‘‘Exchange’’) filed with the Securities
and Exchange Commission
(‘‘Commission’’) the proposed rule
change relating to the Exchange’s rules
governing doing business with the
public. On March 19, 2008, the
Commission issued a release noticing
the proposed rule change, which was
published for comment in the Federal
Register on March 25, 2008.3 The
comment period expired on April 15,
2008. The Commission did not receive
any comment letters in response to the
proposed rule change. On April 17,
I. Introduction
Pursuant to Section 19(b)(1) of the
Securities Exchange Act of 1934
VerDate Aug<31>2005
21:00 May 06, 2008
Jkt 214001
PO 00000
Frm 00165
Fmt 4703
Sfmt 4703
1 15
U.S.C. 78s(b)(1).
CFR 240.19b–4.
3 See Securities Exchange Act Release No. 57527
(Mar. 19, 2008), 73 FR 15810 (Mar. 25, 2008).
2 17
E:\FR\FM\07MYN1.SGM
07MYN1
EN07MY08.066
sroberts on PROD1PC70 with NOTICES
Self-Regulatory Organizations;
American Stock Exchange LLC; Notice
of Filing of Amendment No. 1 and
Order Granting Accelerated Approval
of Proposed Rule Change as Modified
by Amendment No. 1 Relating to an
Exchange Member’s Conduct in Doing
Business With the Public
25805
Agencies
[Federal Register Volume 73, Number 89 (Wednesday, May 7, 2008)]
[Notices]
[Pages 25795-25805]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-10068]
[[Page 25795]]
-----------------------------------------------------------------------
SECURITIES AND EXCHANGE COMMISSION
[Release Nos. 33-8916; 34-57766/May 2, 2008]
Order Making Fiscal Year 2009 Annual Adjustments to the Fee Rates
Applicable Under Section 6(b) of the Securities Act of 1933 and
Sections 13(e), 14(g), 31(b), and 31(c) of the Securities Exchange Act
of 1934
I. Background
The Commission collects fees under various provisions of the
securities laws. Section 6(b) of the Securities Act of 1933
(``Securities Act'') requires the Commission to collect fees from
issuers on the registration of securities.\1\ Section 13(e) of the
Securities Exchange Act of 1934 (``Exchange Act'') requires the
Commission to collect fees on specified repurchases of securities.\2\
Section 14(g) of the Exchange Act requires the Commission to collect
fees on proxy solicitations and statements in corporate control
transactions.\3\ Finally, Sections 31(b) and (c) of the Exchange Act
require national securities exchanges and national securities
associations, respectively, to pay fees to the Commission on
transactions in specified securities.\4\
---------------------------------------------------------------------------
\1\ 15 U.S.C. 77f(b).
\2\ 15 U.S.C. 78m(e).
\3\ 15 U.S.C. 78n(g).
\4\ 15 U.S.C. 78ee(b) and (c). In addition, Section 31(d) of the
Exchange Act requires the Commission to collect assessments from
national securities exchanges and national securities associations
for round turn transactions on security futures. 15 U.S.C. 78ee(d).
---------------------------------------------------------------------------
The Investor and Capital Markets Fee Relief Act (``Fee Relief
Act'') \5\ amended Section 6(b) of the Securities Act and Sections
13(e), 14(g), and 31 of the Exchange Act to require the Commission to
make annual adjustments to the fee rates applicable under these
sections for each of the fiscal years 2003 through 2011, and one final
adjustment to fix the fee rates under these sections for fiscal year
2012 and beyond.\6\
---------------------------------------------------------------------------
\5\ Pub. L. 107-123, 115 Stat. 2390 (2002).
\6\ See 15 U.S.C. 77f(b)(5), 77f(b)(6), 78m(e)(5), 78m(e)(6),
78n(g)(5), 78n(g)(6), 78ee(j)(1), and 78ee(j)(3). Section 31(j)(2)
of the Exchange Act, 15 U.S.C. 78ee(j)(2), also requires the
Commission, in specified circumstances, to make a mid-year
adjustment to the fee rates under Sections 31(b) and (c) of the
Exchange Act in fiscal years 2002 through 2011.
---------------------------------------------------------------------------
II. Fiscal Year 2009 Annual Adjustment to the Fee Rates Applicable
Under Section 6(b) of the Securities Act and Sections 13(e) and 14(g)
of the Exchange Act
Section 6(b)(5) of the Securities Act requires the Commission to
make an annual adjustment to the fee rate applicable under Section 6(b)
of the Securities Act in each of the fiscal years 2003 through 2011.\7\
In those same fiscal years, Sections 13(e)(5) and 14(g)(5) of the
Exchange Act require the Commission to adjust the fee rates under
Sections 13(e) and 14(g) to a rate that is equal to the rate that is
applicable under Section 6(b). In other words, the annual adjustment to
the fee rate under Section 6(b) of the Securities Act also sets the
annual adjustment to the fee rates under Sections 13(e) and 14(g) of
the Exchange Act.
---------------------------------------------------------------------------
\7\ The annual adjustments are designed to adjust the fee rate
in a given fiscal year so that, when applied to the aggregate
maximum offering price at which securities are proposed to be
offered for the fiscal year, it is reasonably likely to produce
total fee collections under Section 6(b) equal to the ``target
offsetting collection amount'' specified in Section 6(b)(11)(A) for
that fiscal year.
---------------------------------------------------------------------------
Section 6(b)(5) sets forth the method for determining the annual
adjustment to the fee rate under Section 6(b) for fiscal year 2009.
Specifically, the Commission must adjust the fee rate under Section
6(b) to a ``rate that, when applied to the baseline estimate of the
aggregate maximum offering prices for [fiscal year 2009], is reasonably
likely to produce aggregate fee collections under [Section 6(b)] that
are equal to the target offsetting collection amount for [fiscal year
2009].'' That is, the adjusted rate is determined by dividing the
``target offsetting collection amount'' for fiscal year 2009 by the
``baseline estimate of the aggregate maximum offering prices'' for
fiscal year 2009.
Section 6(b)(11)(A) specifies that the ``target offsetting
collection amount'' for fiscal year 2009 is $284,000,000.\8\ Section
6(b)(11)(B) defines the ``baseline estimate of the aggregate maximum
offering price'' for fiscal year 2009 as ``the baseline estimate of the
aggregate maximum offering price at which securities are proposed to be
offered pursuant to registration statements filed with the Commission
during [fiscal year 2009] as determined by the Commission, after
consultation with the Congressional Budget Office and the Office of
Management and Budget * * *.''
---------------------------------------------------------------------------
\8\ Congress determined the target offsetting collection amounts
by applying reduced fee rates to the CBO's January 2001 projections
of the aggregate maximum offering prices for fiscal years 2002
through 2011. In any fiscal year through fiscal year 2011, the
annual adjustment mechanism will result in additional fee rate
reductions if the CBO's January 2001 projection of the aggregate
maximum offering prices for the fiscal year proves to be too low,
and fee rate increases if the CBO's January 2001 projection of the
aggregate maximum offering prices for the fiscal year proves to be
too high.
---------------------------------------------------------------------------
To make the baseline estimate of the aggregate maximum offering
price for fiscal year 2009, the Commission is using the same
methodology it developed in consultation with the Congressional Budget
Office (``CBO'') and Office of Management and Budget (``OMB'') to
project aggregate offering price for purposes of the fiscal year 2008
annual adjustment. Using this methodology, the Commission determines
the ``baseline estimate of the aggregate maximum offering price'' for
fiscal year 2009 to be $5,091,289,629,574.\9\ Based on this estimate,
the Commission calculates the fee rate for fiscal 2009 to be $55.80 per
million. This adjusted fee rate applies to Section 6(b) of the
Securities Act, as well as to Sections 13(e) and 14(g) of the Exchange
Act.
---------------------------------------------------------------------------
\9\ Appendix A explains how we determined the ``baseline
estimate of the aggregate maximum offering price'' for fiscal year
2009 using our methodology, and then shows the purely arithmetical
process of calculating the fiscal year 2009 annual adjustment based
on that estimate. The appendix includes the data used by the
Commission in making its ``baseline estimate of the aggregate
maximum offering price'' for fiscal year 2009.
---------------------------------------------------------------------------
III. Fiscal Year 2009 Annual Adjustment to the Fee Rates Applicable
Under Sections 31(b) and (c) of the Exchange Act
Section 31(b) of the Exchange Act requires each national securities
exchange to pay the Commission a fee at a rate, as adjusted by our
order pursuant to Section 31(j)(2),\10\ which currently is $5.60 per
million of the aggregate dollar amount of sales of specified securities
transacted on the exchange. Similarly, Section 31(c) requires each
national securities association to pay the Commission a fee at the same
adjusted rate on the aggregate dollar amount of sales of specified
securities transacted by or through any member of the association
otherwise than on an exchange. Section 31(j)(1) requires the Commission
to make annual adjustments to the fee rates applicable under Sections
31(b) and (c) for each of the fiscal years 2003 through 2011.\11\
---------------------------------------------------------------------------
\10\ Order Making Fiscal 2008 Mid-Year Adjustment to the Fee
Rates Applicable Under Sections 31(b) and (c) of the Securities
Exchange Act of 1934, Rel. No. 34-57407 (February 29, 2008), 73 FR
12228 (March 6, 2008).
\11\ The annual adjustments, as well as the mid-year adjustments
required in specified circumstances under Section 31(j)(2) in fiscal
years 2002 through 2011, are designed to adjust the fee rates in a
given fiscal year so that, when applied to the aggregate dollar
volume of sales for the fiscal year, they are reasonably likely to
produce total fee collections under Section 31 equal to the ``target
offsetting collection amount'' specified in Section 31(l)(1) for
that fiscal year.
---------------------------------------------------------------------------
Section 31(j)(1) specifies the method for determining the annual
adjustment
[[Page 25796]]
for fiscal year 2009. Specifically, the Commission must adjust the
rates under Sections 31(b) and (c) to a ``uniform adjusted rate that,
when applied to the baseline estimate of the aggregate dollar amount of
sales for [fiscal year 2009], is reasonably likely to produce aggregate
fee collections under [Section 31] (including assessments collected
under [Section 31(d)]) that are equal to the target offsetting
collection amount for [fiscal year 2009].''
Section 31(l)(1) specifies that the ``target offsetting collection
amount'' for fiscal year 2009 is $1,023,000,000.\12\ Section 31(l)(2)
defines the ``baseline estimate of the aggregate dollar amount of
sales'' as ``the baseline estimate of the aggregate dollar amount of
sales of securities * * * to be transacted on each national securities
exchange and by or through any member of each national securities
association (otherwise than on a national securities exchange) during
[fiscal year 2009] as determined by the Commission, after consultation
with the Congressional Budget Office and the Office of Management and
Budget * * *.''
---------------------------------------------------------------------------
\12\ Congress determined the target offsetting collection
amounts by applying reduced fee rates to the CBO's January 2001
projections of dollar volume for fiscal years 2002 through 2011. In
any fiscal year through fiscal year 2011, the annual and, in
specified circumstances, mid-year adjustment mechanisms will result
in additional fee rate reductions if the CBO's January 2001
projection of dollar volume for the fiscal year proves to be too
low, and fee rate increases if the CBO's January 2001 projection of
dollar volume for the fiscal year proves to be too high.
---------------------------------------------------------------------------
To make the baseline estimate of the aggregate dollar amount of
sales for fiscal year 2009, the Commission is using the same
methodology it developed in consultation with the CBO and OMB to
project dollar volume for purposes of prior fee adjustments.\13\ Using
this methodology, the Commission calculates the baseline estimate of
the aggregate dollar amount of sales for fiscal year 2009 to be
$113,703,210,464,919. Based on this estimate, and an estimated
collection of $18,755 in assessments on security futures transactions
under Section 31(d) in fiscal year 2009, the uniform adjusted rate for
fiscal year 2009 is $9.30 per million.\14\
---------------------------------------------------------------------------
\13\ Appendix B explains how we determined the ``baseline
estimate of the aggregate dollar amount of sales'' for fiscal year
2009 using our methodology, and then shows the purely arithmetical
process of calculating the fiscal year 2009 annual adjustment based
on that estimate. The appendix also includes the data used by the
Commission in making its ``baseline estimate of the aggregate dollar
amount of sales'' for fiscal year 2009.
\14\ The calculation of the adjusted fee rate assumes that the
current fee rate of $5.60 per million will apply through October 31,
2008, due to the operation of the effective date provision contained
in Section 31(j)(4)(A) of the Exchange Act.
---------------------------------------------------------------------------
IV. Effective Dates of the Annual Adjustments
Section 6(b)(8)(A) of the Securities Act provides that the fiscal
year 2009 annual adjustment to the fee rate applicable under Section
6(b) of the Securities Act shall take effect on the later of October 1,
2008, or five days after the date on which a regular appropriation to
the Commission for fiscal year 2009 is enacted.\15\ Sections
13(e)(8)(A) and 14(g)(8)(A) of the Exchange Act provide for the same
effective date for the annual adjustments to the fee rates applicable
under Sections 13(e) and 14(g) of the Exchange Act.\16\
---------------------------------------------------------------------------
\15\ 15 U.S.C. 77f(b)(8)(A).
\16\ 15 U.S.C. 78m(e)(8)(A) and 78n(g)(8)(A).
---------------------------------------------------------------------------
Section 31(j)(4)(A) of the Exchange Act provides that the fiscal
year 2009 annual adjustments to the fee rates applicable under Sections
31(b) and (c) of the Exchange Act shall take effect on the later of
October 1, 2008, or 30 days after the date on which a regular
appropriation to the Commission for fiscal year 2009 is enacted.
V. Conclusion
Accordingly, pursuant to Section 6(b) of the Securities Act and
Sections 13(e), 14(g), and 31 of the Exchange Act,\17\
---------------------------------------------------------------------------
\17\ 15 U.S.C. 77f(b), 78m(e), 78n(g), and 78ee(j).
---------------------------------------------------------------------------
It is hereby ordered that the fee rates applicable under Section
6(b) of the Securities Act and Sections 13(e) and 14(g) of the Exchange
Act shall be $55.80 per million effective on the later of October 1,
2008, or five days after the date on which a regular appropriation to
the Commission for fiscal year 2009 is enacted; and
It is further ordered that the fee rates applicable under Sections
31(b) and (c) of the Exchange Act shall be $9.30 per million effective
on the later of October 1, 2008, or 30 days after the date on which a
regular appropriation to the Commission for fiscal year 2009 is
enacted.
By the Commission.
Nancy M. Morris,
Secretary.
Appendix A
With the passage of the Investor and Capital Markets Relief Act,
Congress has, among other things, established a target amount of monies
to be collected from fees charged to issuers based on the value of
their registrations. This appendix provides the formula for determining
such fees, which the Commission adjusts annually. Congress has mandated
that the Commission determine these fees based on the ``aggregate
maximum offering prices,'' which measures the aggregate dollar amount
of securities registered with the Commission over the course of the
year. In order to maximize the likelihood that the amount of monies
targeted by Congress will be collected, the fee rate must be set to
reflect projected aggregate maximum offering prices. As a percentage,
the fee rate equals the ratio of the target amounts of monies to the
projected aggregate maximum offering prices.
For 2009, the Commission has estimated the aggregate maximum
offering prices by projecting forward the trend established in the
previous decade. More specifically, an ARIMA model was used to forecast
the value of the aggregate maximum offering prices for months
subsequent to March 2008, the last month for which the Commission has
data on the aggregate maximum offering prices.
The following sections describe this process in detail.
A. Baseline Estimate of the Aggregate Maximum Offering Prices for
Fiscal Year 2009
First, calculate the aggregate maximum offering prices (AMOP) for
each month in the sample (March 1998-March 2008). Next, calculate the
percentage change in the AMOP from month to month.
Model the monthly percentage change in AMOP as a first order moving
average process. The moving average approach allows one to model the
effect that an exceptionally high (or low) observation of AMOP tends to
be followed by a more ``typical'' value of AMOP.
Use the estimated moving average model to forecast the monthly
percent change in AMOP. These percent changes can then be applied to
obtain forecasts of the total dollar value of registrations. The
following is a more formal (mathematical) description of the procedure:
1. Begin with the monthly data for AMOP. The sample spans ten
years, from March 1998 to March 2008.
2. Divide each month's AMOP (column C) by the number of trading
days in that month (column B) to obtain the average daily AMOP (AAMOP,
column D).
3. For each month t, the natural logarithm of AAMOP is reported in
column E.
4. Calculate the change in log(AAMOP) from the previous month as
[Delta]t = log (AAMOPt)-log(AAMOPt-1).
This approximates the percentage change.
5. Estimate the first order moving average model
[Delta]t = [alpha] + [beta]et-1 + et,
where
[[Page 25797]]
et denotes the forecast error for month t. The forecast
error is simply the difference between the one-month ahead forecast and
the actual realization of [Delta]t. The forecast error is
expressed as et = [Delta]t-[alpha]-
[beta]et-1. The model can be estimated using standard
commercially available software such as SAS or Eviews. Using least
squares, the estimated parameter values are [alpha] = 0.00154 and
[beta] = -0.87424.
6. For the month of April 2008 forecast [Delta]t=4/08 =
[alpha] + [beta]et = 3/08. For all subsequent months,
forecast [Delta]t = [alpha].
7. Calculate forecasts of log(AAMOP). For example, the forecast of
log(AAMOP) for June 2008 is given by FLAAMOPt = 6/08 =
log(AAMOPt = 3/08) + [Delta]t=4/08
+[Delta]t = 5/08 + [Delta]t = 6/08.
8. Under the assumption that et is normally distributed,
the n-step ahead forecast of AAMOP is given by exp(FLAAMOPt
+ [sigma]n2/2), where [sigma]n denotes
the standard error of the n-step ahead forecast.
9. For June 2008, this gives a forecast AAMOP of $19.7 Billion
(Column I), and a forecast AMOP of $414.1 Billion (Column J).
10. Iterate this process through September 2009 to obtain a
baseline estimate of the aggregate maximum offering prices for fiscal
year 2009 of $5,091,289,629,574.
B. Using the Forecasts From A to Calculate the New Fee Rate
1. Using the data from Table A, estimate the aggregate maximum
offering prices between 10/1/08 and 9/30/09 to be $5,091,289,629,574.
2. The rate necessary to collect the target $284,000,000 in fee
revenues set by Congress is then calculated as: $284,000,000 /
$5,091,289,629,574 = 0.00005578.
3. Round the result to the seventh decimal point, yielding a rate
of .0000558 (or $55.80 per million).
[[Page 25798]]
[GRAPHIC] [TIFF OMITTED] TN07MY08.060
[[Page 25799]]
[GRAPHIC] [TIFF OMITTED] TN07MY08.061
[[Page 25800]]
[GRAPHIC] [TIFF OMITTED] TN07MY08.062
[[Page 25801]]
[GRAPHIC] [TIFF OMITTED] TN07MY08.063
BILLING CODE 8010-01-C
Appendix B
With the passage of the Investor and Capital Markets Relief Act,
Congress has, among other things, established a target amount of monies
to be collected from fees charged to investors based on the value of
their transactions. This appendix provides the formula for determining
such fees, which the Commission adjusts annually, and may
[[Page 25802]]
adjust semi-annually.\18\ In order to maximize the likelihood that the
amount of monies targeted by Congress will be collected, the fee rate
must be set to reflect projected dollar transaction volume on the
securities exchanges and certain over-the-counter markets over the
course of the year. As a percentage, the fee rate equals the ratio of
the target amounts of monies to the projected dollar transaction
volume.
---------------------------------------------------------------------------
\18\ Congress requires that the Commission make a mid-year
adjustment to the fee rate if four months into the fiscal year it
determines that its forecasts of aggregate dollar volume are
reasonably likely to be off by 10% or more.
---------------------------------------------------------------------------
For 2009, the Commission has estimated dollar transaction volume by
projecting forward the trend established in the previous decade. More
specifically, dollar transaction volume was forecasted for months
subsequent to March 2008, the last month for which the Commission has
data on transaction volume.
The following sections describe this process in detail.
A. Baseline Estimate of the Aggregate Dollar Amount of Sales for Fiscal
Year 2009
First, calculate the average daily dollar amount of sales (ADS) for
each month in the sample (March 1998-March 2008). The monthly aggregate
dollar amount of sales (exchange plus certain over-the-counter markets)
is presented in column C of Table B.
Next, calculate the change in the natural logarithm of ADS from
month to month. The average monthly percentage growth of ADS over the
entire sample is 0.015 and the standard deviation is 0.126. Assuming
the monthly percentage change in ADS follows a random walk, calculating
the expected monthly percentage growth rate for the full sample is
straightforward. The expected monthly percentage growth rate of ADS is
2.3%.
Now, use the expected monthly percentage growth rate to forecast
total dollar volume. For example, one can use the ADS for March 2008
($338,395,058,873) to forecast ADS for April 2008 ($346,177,695,873=
$338,395,058,873 x 1.023).\19\ Multiply by the number of trading days
in April 2008 (22) to obtain a forecast of the total dollar volume for
the month ($7,615,909,309,196). Repeat the method to generate forecasts
for subsequent months.
---------------------------------------------------------------------------
\19\ The value 1.023 has been rounded. All computations are done
with the unrounded value.
---------------------------------------------------------------------------
The forecasts for total dollar volume are in column G of Table B.
The following is a more formal (mathematical) description of the
procedure:
1. Divide each month's total dollar volume (column C) by the number
of trading days in that month (column B) to obtain the average daily
dollar volume (ADS, column D).
2. For each month t, calculate the change in ADS from the previous
month as [Delta]t = log (ADSt/ADSt-1),
where log (x) denotes the natural logarithm of x.
3. Calculate the mean and standard deviation of the series
{[Delta]1, [Delta]2, . . . ,
[Delta]120{time} . These are given by [mu] = 0.015 and
[sigma] = 0.126, respectively.
4. Assume that the natural logarithm of ADS follows a random walk,
so that [Delta]s and [Delta]t are statistically
independent for any two months s and t.
5. Under the assumption that [Delta]t is normally
distributed, the expected value of ADSt/ADSt-1 is
given by exp ([mu] + [sigma]2/2), or on average
ADSt = 1.023 x ADSt-1.
6. For April 2008, this gives a forecast ADS of 1.023 x
$338,395,058,873 = $346,177,695,873. Multiply this figure by the 22
trading days in April 2008 to obtain a total dollar volume forecast of
$7,615,909,309,196.
7. For May 2008, multiply the April 2008 ADS forecast by 1.023 to
obtain a forecast ADS of $354,139,323,188. Multiply this figure by the
21 trading days in May 2008 to obtain a total dollar volume forecast of
$7,436,925,786,952.
8. Repeat this procedure for subsequent months.
B. Using the Forecasts from A to Calculate the New Fee Rate
1. Use Table B to estimate fees collected for the period 10/1/08
through 10/31/08. The projected aggregate dollar amount of sales for
this period is $9,125,934,321,266. Projected fee collections at the
current fee rate of 0.0000056 are $51,105,232.
2. Estimate the amount of assessments on securities futures
products collected during 10/1/08 and 9/30/09 to be $18,755 by
projecting a 2.3% monthly increase from a base of $1,173 in March 2008.
3. Subtract the amounts $51,105,232 and $18,755 from the target
offsetting collection amount set by Congress of $1,023,000,000 leaving
$971,876,013 to be collected on dollar volume for the period 11/1/08
through 9/30/09.
4. Use Table B to estimate dollar volume for the period 11/1/08
through 9/30/09. The estimate is $104,577,276,143,653. Finally, compute
the fee rate required to produce the additional $971,876,013 in
revenue. This rate is $971,876,013 divided by $104,577,276,143,653 or
0.0000092934.
5. Round the result to the seventh decimal point, yielding a rate
of .0000093 (or $9.30 per million).
[[Page 25803]]
[GRAPHIC] [TIFF OMITTED] TN07MY08.064
[[Page 25804]]
[GRAPHIC] [TIFF OMITTED] TN07MY08.065
[[Page 25805]]
[GRAPHIC] [TIFF OMITTED] TN07MY08.066
[FR Doc. E8-10068 Filed 5-6-08; 8:45 am]
BILLING CODE 8010-01-C