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<item><link>http://www.alacrastore.com/research/fitch-ratings-Fitch_Increased_Stability_Expected_in_2010_for_U_S_Retail_due_to_Improved_Cash_Flow_Liquidity-537676_pr_frame</link><fitch:docid xmlns:fitch="http://www.alacra.com/fitch">537676_pr_frame</fitch:docid><guid isPermaLink="false">fitch/537676_pr_frame</guid><fitch:index_mode xmlns:fitch="http://www.alacra.com/fitch">html</fitch:index_mode><fitch:company xmlns:fitch="http://www.alacra.com/fitch">AutoZone, Inc.</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">Best Buy Company, Inc.</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">Blockbuster, Inc.</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">Bonstores Realty One, LLC</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">Bonstores Realty Two, LLC</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">Burlington Coat Factory Warehouse Corp</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">Costco Wholesale Corporation</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">CVS Caremark Corp</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">Dillard's, Inc.</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">Distribucion y Servicio S.A. 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While the comp performance beat expectations for a #% to #% decline, it highlights the...</description><category>Credit &amp; Investment Research</category><alacra:ip>CreditSights</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/ccbn/B2539137</link><ccbn:docid xmlns:ccbn="http://www.alacra.com/ccbn">B2539137</ccbn:docid><guid isPermaLink="false">ccbn/B2539137</guid><ccbn:index_mode xmlns:ccbn="http://www.alacra.com/ccbn">norm</ccbn:index_mode><pubDate>13 Nov 2009 02:07:07 EST</pubDate><ccbn:eventid xmlns:ccbn="http://www.alacra.com/ccbn">2539137</ccbn:eventid><ccbn:headline xmlns:ccbn="http://www.alacra.com/ccbn">Edited Brief of JCP earnings conference call or presentation, 13-Nov-09 9:30am ET</ccbn:headline><ccbn:name xmlns:ccbn="http://www.alacra.com/ccbn">JCPenney</ccbn:name><ccbn:price xmlns:ccbn="http://www.alacra.com/ccbn">106.0000</ccbn:price><ccbn:revision xmlns:ccbn="http://www.alacra.com/ccbn">Edited</ccbn:revision><ccbn:storetitle xmlns:ccbn="http://www.alacra.com/ccbn">JCPenney Q3 2009 Earnings Conference Call Summary</ccbn:storetitle><ccbn:ticker xmlns:ccbn="http://www.alacra.com/ccbn">JCP</ccbn:ticker><ccbn:time xmlns:ccbn="http://www.alacra.com/ccbn">9:30am ET</ccbn:time><title>JCPenney Q3 2009 Earnings Conference Call Summary</title><ccbn:type xmlns:ccbn="http://www.alacra.com/ccbn">Brief</ccbn:type><description>...Tina Wang Citigroup - Analyst Michelle Clark Morgan Stanley - Analyst Charles Grom JPMorgan Chase &amp; Co. - Analyst Lorraine Hutchinson BAS-ML - Analyst Bob Drbul Barclays Capital - Analyst Liz Dunn Thomas Weisel Partners - Analyst David Glick Buckingham Research Group - Analyst Dana Telsey Telsey Advisory Group - Analyst Jeff Klinefelter Piper Jaffray &amp; Co. - Analyst Adrianne Shapira Goldman Sachs - Analyst...

</description><category>Credit &amp; Investment Research</category><alacra:ip>Thomson StreetEvents</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/ccbn/T2539137</link><ccbn:docid xmlns:ccbn="http://www.alacra.com/ccbn">T2539137</ccbn:docid><guid isPermaLink="false">ccbn/T2539137</guid><ccbn:index_mode xmlns:ccbn="http://www.alacra.com/ccbn">norm</ccbn:index_mode><pubDate>13 Nov 2009 11:07:00 EST</pubDate><ccbn:eventid xmlns:ccbn="http://www.alacra.com/ccbn">2539137</ccbn:eventid><ccbn:headline xmlns:ccbn="http://www.alacra.com/ccbn">Final Transcript of JCP earnings conference call or presentation, 13-Nov-09 9:30am ET</ccbn:headline><ccbn:name xmlns:ccbn="http://www.alacra.com/ccbn">JCPenney</ccbn:name><ccbn:price xmlns:ccbn="http://www.alacra.com/ccbn">106.0000</ccbn:price><ccbn:revision xmlns:ccbn="http://www.alacra.com/ccbn">Final</ccbn:revision><ccbn:storetitle xmlns:ccbn="http://www.alacra.com/ccbn">JCPenney Q3 2009 Earnings Conference Call Transcript</ccbn:storetitle><ccbn:ticker xmlns:ccbn="http://www.alacra.com/ccbn">JCP</ccbn:ticker><ccbn:time xmlns:ccbn="http://www.alacra.com/ccbn">9:30am ET</ccbn:time><title>JCPenney Q3 2009 Earnings Conference Call Transcript</title><ccbn:type xmlns:ccbn="http://www.alacra.com/ccbn">Transcript</ccbn:type><description>...Tina Wang Citigroup - Analyst Michelle Clark Morgan Stanley - Analyst Charles Grom JPMorgan Chase &amp; Co. - Analyst Lorraine Hutchinson BAS-ML - Analyst Bob Drbul Barclays Capital - Analyst Liz Dunn Thomas Weisel Partners - Analyst David Glick Buckingham Research Group - Analyst Dana Telsey Telsey Advisory Group - Analyst Jeff Klinefelter Piper Jaffray &amp; Co. - Analyst Adrianne Shapira Goldman Sachs - Analyst...

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Penney Company Inc (NYSE:JCP) on Thursday reported total company sales of USD #,###m for the four weeks ended ## October ####. This was in comparison with...</description><newstex:index_entry_company xmlns:newstex="http://www.alacra.com/newstex">J C PENNEY CO INC</newstex:index_entry_company><newstex:index_entry_ticker xmlns:newstex="http://www.alacra.com/newstex">JCP</newstex:index_entry_ticker><category>News</category><alacra:ip>Newstex</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/ccbn/T2539129</link><ccbn:docid xmlns:ccbn="http://www.alacra.com/ccbn">T2539129</ccbn:docid><guid isPermaLink="false">ccbn/T2539129</guid><ccbn:index_mode xmlns:ccbn="http://www.alacra.com/ccbn">norm</ccbn:index_mode><pubDate>05 Nov 2009 11:07:00 EST</pubDate><ccbn:eventid xmlns:ccbn="http://www.alacra.com/ccbn">2539129</ccbn:eventid><ccbn:headline xmlns:ccbn="http://www.alacra.com/ccbn">Final Transcript of JCP sales update conference call or presentation, 5-Nov-09 8:30am ET</ccbn:headline><ccbn:name xmlns:ccbn="http://www.alacra.com/ccbn">JCPenney</ccbn:name><ccbn:price xmlns:ccbn="http://www.alacra.com/ccbn">54.0000</ccbn:price><ccbn:revision xmlns:ccbn="http://www.alacra.com/ccbn">Final</ccbn:revision><ccbn:storetitle xmlns:ccbn="http://www.alacra.com/ccbn">JCPenney October Sales Conference Call - Pre recorded Transcript</ccbn:storetitle><ccbn:ticker xmlns:ccbn="http://www.alacra.com/ccbn">JCP</ccbn:ticker><ccbn:time xmlns:ccbn="http://www.alacra.com/ccbn">8:30am ET</ccbn:time><title>JCPenney October Sales Conference Call - Pre recorded Transcript</title><ccbn:type xmlns:ccbn="http://www.alacra.com/ccbn">Transcript</ccbn:type><description>Thank you for listening to the October #### JCPenney sales call.
DISCLAIMER
Thomson Reuters reserves the right to make changes to documents, content, or other information on this web site without obligation to notify any person of such...</description><category>Credit &amp; Investment Research</category><alacra:ip>Thomson StreetEvents</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/newstex/BW-0001-39456824</link><newstex:docid xmlns:newstex="http://www.alacra.com/newstex">BW-0001-39456824</newstex:docid><guid isPermaLink="false">newstex/BW-0001-39456824</guid><newstex:index_mode xmlns:newstex="http://www.alacra.com/newstex">xml</newstex:index_mode><newstex:Contributor xmlns:newstex="http://www.alacra.com/newstex">Newstex Inc.</newstex:Contributor><newstex:CopyrightDate xmlns:newstex="http://www.alacra.com/newstex">2005</newstex:CopyrightDate><newstex:CreditLine xmlns:newstex="http://www.alacra.com/newstex">J. C. 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C. Penney Company, Inc. (NYSE:JCP) reported that comparable store sales for the four-week period ended Oct. ##, ####, decreased #.# percent, slightly better than the CompanyÂ’s guidance for sales to...</description><newstex:index_entry_company xmlns:newstex="http://www.alacra.com/newstex">J C PENNEY CO INC</newstex:index_entry_company><newstex:index_entry_ticker xmlns:newstex="http://www.alacra.com/newstex">JCP</newstex:index_entry_ticker><category>News</category><alacra:ip>Newstex</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/bir/304768</link><bir:docid xmlns:bir="http://www.alacra.com/bir">304768</bir:docid><guid isPermaLink="false">bir/304768</guid><bir:index_mode xmlns:bir="http://www.alacra.com/bir">norm</bir:index_mode><bir:class xmlns:bir="http://www.alacra.com/bir">17</bir:class><bir:company xmlns:bir="http://www.alacra.com/bir">J.C. Penney Company Inc.</bir:company><bir:company xmlns:bir="http://www.alacra.com/bir">Penney J.C. Company Inc.</bir:company><bir:company xmlns:bir="http://www.alacra.com/bir">Penney J.C.</bir:company><bir:company xmlns:bir="http://www.alacra.com/bir">Penney JC</bir:company><bir:company xmlns:bir="http://www.alacra.com/bir">Genovese Drug Stores Inc.</bir:company><bir:company xmlns:bir="http://www.alacra.com/bir">J.C. Penney Corporation Inc.</bir:company><bir:cou xmlns:bir="http://www.alacra.com/bir">United States</bir:cou><pubDate>04 Nov 2009 06:21:00 EST</pubDate><bir:descr xmlns:bir="http://www.alacra.com/bir">J. C. Penney Company, Inc., headquartered in Plano, Texas, is a holding company whose sole operating subsidiary is J. C. Penney Corporation, Inc. (JCP). JCP was founded by James Cash Penney in 1902 and incorporated in Delaware in 1924. J. C. 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Penney Compan</description><category>Company Profiles &amp; Financials</category><alacra:ip>Gale Company Profiles</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/newstex/BW-0001-39355161</link><newstex:docid xmlns:newstex="http://www.alacra.com/newstex">BW-0001-39355161</newstex:docid><guid isPermaLink="false">newstex/BW-0001-39355161</guid><newstex:index_mode xmlns:newstex="http://www.alacra.com/newstex">xml</newstex:index_mode><newstex:Contributor xmlns:newstex="http://www.alacra.com/newstex">Newstex Inc.</newstex:Contributor><newstex:CopyrightDate xmlns:newstex="http://www.alacra.com/newstex">2005</newstex:CopyrightDate><newstex:CreditLine xmlns:newstex="http://www.alacra.com/newstex">Steve Madden</newstex:CreditLine><newstex:Provider xmlns:newstex="http://www.alacra.com/newstex">Newstex Inc.</newstex:Provider><newstex:ProviderId xmlns:newstex="http://www.alacra.com/newstex">newstex.com</newstex:ProviderId><newstex:PublicIdentifier xmlns:newstex="http://www.alacra.com/newstex">newstexBW-0001-39355161</newstex:PublicIdentifier><newstex:Publication xmlns:newstex="http://www.alacra.com/newstex">Business Wire</newstex:Publication><newstex:PublicationCode xmlns:newstex="http://www.alacra.com/newstex">0001</newstex:PublicationCode><newstex:Publisher xmlns:newstex="http://www.alacra.com/newstex">Business Wire</newstex:Publisher><newstex:PublisherCode xmlns:newstex="http://www.alacra.com/newstex">BW</newstex:PublisherCode><newstex:RevisionId xmlns:newstex="http://www.alacra.com/newstex">1</newstex:RevisionId><newstex:Source xmlns:newstex="http://www.alacra.com/newstex">Newstex Inc.</newstex:Source><newstex:SourceId xmlns:newstex="http://www.alacra.com/newstex">Business Wire</newstex:SourceId><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04000000</newstex:cat><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04018000</newstex:cat><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">01000000</newstex:cat><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">01001000</newstex:cat><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">01001006</newstex:cat><pubDate>02 Nov 2009 08:29:52 EST</pubDate><newstex:event xmlns:newstex="http://www.alacra.com/newstex">18000000</newstex:event><newstex:event xmlns:newstex="http://www.alacra.com/newstex">18022000</newstex:event><newstex:loaddate xmlns:newstex="http://www.alacra.com/newstex">11/2/2009</newstex:loaddate><title>Steve Madden Signs License Agreement with Dualstar Entertainment Group for Olsenboye</title><description> Nov. #, #### (Business Wire) --  Steve Madden (Nasdaq: SHOO), a leading designer and marketer of fashion footwear and accessories for women, men and children, today announced that it has signed an exclusive licensing agreement with...</description><newstex:index_entry_company xmlns:newstex="http://www.alacra.com/newstex">J C PENNEY CO INC</newstex:index_entry_company><newstex:index_entry_company xmlns:newstex="http://www.alacra.com/newstex">Steve Madden</newstex:index_entry_company><newstex:index_entry_ticker xmlns:newstex="http://www.alacra.com/newstex">JCP</newstex:index_entry_ticker><newstex:index_entry_ticker xmlns:newstex="http://www.alacra.com/newstex">SHOO</newstex:index_entry_ticker><category>News</category><alacra:ip>Newstex</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/ccbn/T2499104</link><ccbn:docid xmlns:ccbn="http://www.alacra.com/ccbn">T2499104</ccbn:docid><guid isPermaLink="false">ccbn/T2499104</guid><ccbn:index_mode xmlns:ccbn="http://www.alacra.com/ccbn">norm</ccbn:index_mode><pubDate>27 Oct 2009 06:09:00 EST</pubDate><ccbn:eventid xmlns:ccbn="http://www.alacra.com/ccbn">2499104</ccbn:eventid><ccbn:headline xmlns:ccbn="http://www.alacra.com/ccbn">Final Transcript of JCP corporate analyst meeting, 23-Oct-09 11:45am ET</ccbn:headline><ccbn:name xmlns:ccbn="http://www.alacra.com/ccbn">JCPenney</ccbn:name><ccbn:price xmlns:ccbn="http://www.alacra.com/ccbn">54.0000</ccbn:price><ccbn:revision xmlns:ccbn="http://www.alacra.com/ccbn">Final</ccbn:revision><ccbn:storetitle xmlns:ccbn="http://www.alacra.com/ccbn">JCPenney October Analyst Meeting Transcript</ccbn:storetitle><ccbn:ticker xmlns:ccbn="http://www.alacra.com/ccbn">JCP</ccbn:ticker><ccbn:time xmlns:ccbn="http://www.alacra.com/ccbn">11:45am ET</ccbn:time><title>JCPenney October Analyst Meeting Transcript</title><ccbn:type xmlns:ccbn="http://www.alacra.com/ccbn">Transcript</ccbn:type><description>...Phil Sanchez JCPenney - VP, Director - IR Mike Ullman JCPenney - Chairman, CEO Liz Sweeney JCPenney - EVP, President - Women's Apparel Jeff Allison JCPenney - EVP, President - Home and Leisure Steve Lawrence JCPenney - EVP, President - Men's Apparel Melvin Paxton JCPenney - Regional Manager - Northeast Pete Sadler JCPenney - District Manager...

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(NYSE:JCP) has been named to the #### Dow Jones Sustainability Index (DJSI) of the leading companies in North America for corporate sustainability and has also ranked No....</description><newstex:index_entry_company xmlns:newstex="http://www.alacra.com/newstex">J C PENNEY CO INC</newstex:index_entry_company><newstex:index_entry_ticker xmlns:newstex="http://www.alacra.com/newstex">JCP</newstex:index_entry_ticker><category>News</category><alacra:ip>Newstex</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/newstex/BW-0001-38955703</link><newstex:docid xmlns:newstex="http://www.alacra.com/newstex">BW-0001-38955703</newstex:docid><guid isPermaLink="false">newstex/BW-0001-38955703</guid><newstex:index_mode xmlns:newstex="http://www.alacra.com/newstex">xml</newstex:index_mode><newstex:Contributor xmlns:newstex="http://www.alacra.com/newstex">Newstex Inc.</newstex:Contributor><newstex:CopyrightDate 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xmlns:sdc="http://www.alacra.com/sdc">539320</sdc:target_company_cusip_up><sdc:company xmlns:sdc="http://www.alacra.com/sdc">JC Penney Co</sdc:company><sdc:target_company xmlns:sdc="http://www.alacra.com/sdc">Liz Claiborne Inc-Namesake Clothing Brand &amp; Claiborne- Branded Merchan</sdc:target_company><sdc:company_up xmlns:sdc="http://www.alacra.com/sdc">JC Penney Co</sdc:company_up><sdc:target_company_up xmlns:sdc="http://www.alacra.com/sdc">Liz Claiborne Inc</sdc:target_company_up><link>http://www.alacrastore.com/storecontent/Thomson_M%26A/JC_Penney_Co_acquires_Liz_Claiborne_Namesake_Brand_from_Liz_Claiborne_Inc-2116488020</link><guid isPermaLink="false">sdc/2116488020</guid><sdc:deal xmlns:sdc="http://www.alacra.com/sdc"><sdc:deal_no>2116488020</sdc:deal_no><sdc:_copyright><sdc:value>Copyright Â© 2009, Thomson Financial, All Rights Reserved</sdc:value></sdc:_copyright><sdc:a_EXCHANGE><sdc:value>New York</sdc:value></sdc:a_EXCHANGE><sdc:a_MAINDUSTRY><sdc:value>Retail Trade-General 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Aug 09</sdc:value></sdc:fiscal_ADATEFIN><sdc:fiscal_ADCR><sdc:value>0.00000</sdc:value></sdc:fiscal_ADCR><sdc:fiscal_AEPS><sdc:value>1.59000</sdc:value></sdc:fiscal_AEPS><sdc:fiscal_ANI><sdc:value>359.00000</sdc:value></sdc:fiscal_ANI><sdc:fiscal_APFDCR><sdc:value>0.00000</sdc:value></sdc:fiscal_APFDCR><sdc:fiscal_ASALES><sdc:value>17904.00000</sdc:value></sdc:fiscal_ASALES><sdc:fiscal_ATASS><sdc:value>12169.00000</sdc:value></sdc:fiscal_ATASS><sdc:fiscal_CURRENCYLONG><sdc:value>U.S. Dollar</sdc:value></sdc:fiscal_CURRENCYLONG><sdc:fiscal_RATE><sdc:value>0.00000</sdc:value></sdc:fiscal_RATE><sdc:g_SEQ><sdc:value sdc:p="0">1.00000</sdc:value><sdc:value sdc:p="1">2.00000</sdc:value><sdc:value sdc:p="2">3.00000</sdc:value><sdc:value sdc:p="3">4.00000</sdc:value><sdc:value sdc:p="4">5.00000</sdc:value><sdc:value sdc:p="5">6.00000</sdc:value><sdc:value sdc:p="6">7.00000</sdc:value><sdc:value sdc:p="7">8.00000</sdc:value><sdc:value sdc:p="8">9.00000</sdc:value><sdc:value sdc:p="9">10.00000</sdc:value><sdc:value sdc:p="10">11.00000</sdc:value><sdc:value sdc:p="11">12.00000</sdc:value><sdc:value sdc:p="12">13.00000</sdc:value></sdc:g_SEQ><sdc:g_TEST><sdc:value sdc:p="0">JC Penney Co, headquartered in</sdc:value><sdc:value sdc:p="1">Plano, Texas, owns and</sdc:value><sdc:value sdc:p="2">operates about 1,074</sdc:value><sdc:value sdc:p="3">department stores. The store</sdc:value><sdc:value sdc:p="4">and catalog business manages</sdc:value><sdc:value sdc:p="5">selling family apparel,</sdc:value><sdc:value sdc:p="6">jewelry, shoes, accessories</sdc:value><sdc:value sdc:p="7">and home furnishings. Services</sdc:value><sdc:value sdc:p="8">like salon, optical, portrait</sdc:value><sdc:value sdc:p="9">photography and custom</sdc:value><sdc:value sdc:p="10">decorating are also provided.</sdc:value><sdc:value sdc:p="11">The company was founded in</sdc:value><sdc:value sdc:p="12">1902.</sdc:value></sdc:g_TEST><sdc:g_business><sdc:value sdc:p="0">JC Penney Co, headquartered in Plano, Texas, owns and</sdc:value><sdc:value sdc:p="1">operates about 1,074 department stores. The store and</sdc:value><sdc:value sdc:p="2">catalog business manages selling family apparel, jewelry,</sdc:value><sdc:value sdc:p="3">shoes, accessories and home furnishings. Services like</sdc:value><sdc:value sdc:p="4">salon, optical, portrait photography and custom decorating</sdc:value><sdc:value sdc:p="5">are also provided. The company was founded in 1902.</sdc:value></sdc:g_business><sdc:g_business1><sdc:value>JC Penney Co, headquartered in Plano, Texas, owns and operates about 1,074 department stores. The store and catalog business manages selling family apparel, jewelry, shoes, accessories and home furnishings. Services like salon, optical, portrait photography and custom decorating are also provided. The company was founded in 1902.</sdc:value></sdc:g_business1><sdc:h_SEQ><sdc:value sdc:p="0">1.00000</sdc:value><sdc:value sdc:p="1">2.00000</sdc:value><sdc:value sdc:p="2">3.00000</sdc:value><sdc:value sdc:p="3">4.00000</sdc:value><sdc:value sdc:p="4">5.00000</sdc:value><sdc:value sdc:p="5">6.00000</sdc:value><sdc:value sdc:p="6">7.00000</sdc:value><sdc:value sdc:p="7">8.00000</sdc:value></sdc:h_SEQ><sdc:h_TEST><sdc:value sdc:p="0">The namesake clothing brand &amp;</sdc:value><sdc:value sdc:p="1">Claiborne-branded merchandise</sdc:value><sdc:value sdc:p="2">of Liz Claiborne Inc, located</sdc:value><sdc:value sdc:p="3">in US, is a manufacturer and</sdc:value><sdc:value sdc:p="4">wholesaler of men and women's</sdc:value><sdc:value sdc:p="5">clothing including separates,</sdc:value><sdc:value sdc:p="6">dresses, suits, shoes and</sdc:value><sdc:value sdc:p="7">related accessories.</sdc:value></sdc:h_TEST><sdc:h_business><sdc:value sdc:p="0">The namesake clothing brand &amp; Claiborne-branded merchandise</sdc:value><sdc:value sdc:p="1">of Liz Claiborne Inc, located in US, is a manufacturer and</sdc:value><sdc:value sdc:p="2">wholesaler of men and women's clothing including separates,</sdc:value><sdc:value sdc:p="3">dresses, suits, shoes and related accessories.</sdc:value></sdc:h_business><sdc:h_business1><sdc:value>The namesake clothing brand &amp; Claiborne-branded merchandise of Liz Claiborne Inc, located in US, is a manufacturer and wholesaler of men and women's clothing including separates, dresses, suits, shoes and related accessories.</sdc:value></sdc:h_business1><sdc:i_AFEEPCT><sdc:value>0.00000</sdc:value></sdc:i_AFEEPCT><sdc:i_AFEETOT><sdc:value>0.00000</sdc:value></sdc:i_AFEETOT><sdc:i_ATERMFEE><sdc:value>0.00000</sdc:value></sdc:i_ATERMFEE><sdc:i_COMOUT><sdc:value>0.00000</sdc:value></sdc:i_COMOUT><sdc:i_CROSS1><sdc:value>N</sdc:value></sdc:i_CROSS1><sdc:i_DATEANN><sdc:value>08 Oct 09</sdc:value></sdc:i_DATEANN><sdc:i_DATEANN2><sdc:value>Thu, 08 Oct 2009 00:00:00 EST</sdc:value></sdc:i_DATEANN2><sdc:i_DATEANNS><sdc:value>Date Announced: 10/08/2009</sdc:value></sdc:i_DATEANNS><sdc:i_DATEEFFS><sdc:value>Date Effective:</sdc:value></sdc:i_DATEEFFS><sdc:i_DESCR><sdc:value>Acq. of Assets</sdc:value></sdc:i_DESCR><sdc:i_DESCR1><sdc:value>Friendly</sdc:value></sdc:i_DESCR1><sdc:i_FEEPCT><sdc:value>0.00000</sdc:value></sdc:i_FEEPCT><sdc:i_FEETOT><sdc:value>0.00000</sdc:value></sdc:i_FEETOT><sdc:i_HOSTAFEETOT><sdc:value>0.00000</sdc:value></sdc:i_HOSTAFEETOT><sdc:i_HOSTENTVAL><sdc:value>0.00000</sdc:value></sdc:i_HOSTENTVAL><sdc:i_HOSTFEETOT><sdc:value>0.00000</sdc:value></sdc:i_HOSTFEETOT><sdc:i_HOSTPR><sdc:value>0.00000</sdc:value></sdc:i_HOSTPR><sdc:i_HOSTPRLABEL><sdc:value>Price/Share</sdc:value></sdc:i_HOSTPRLABEL><sdc:i_HOSTTFEETOT><sdc:value>0.00000</sdc:value></sdc:i_HOSTTFEETOT><sdc:i_HOSTVALUE><sdc:value>0</sdc:value></sdc:i_HOSTVALUE><sdc:i_HOSTVALUE1><sdc:value>0.00000</sdc:value></sdc:i_HOSTVALUE1><sdc:i_HOST_EQVAL><sdc:value>0.00000</sdc:value></sdc:i_HOST_EQVAL><sdc:i_HOST_RANKVAL><sdc:value>0</sdc:value></sdc:i_HOST_RANKVAL><sdc:i_HOST_RANKVAL1><sdc:value>0.00000</sdc:value></sdc:i_HOST_RANKVAL1><sdc:i_PCTACQ><sdc:value>0.00000</sdc:value></sdc:i_PCTACQ><sdc:i_PCTOWN><sdc:value>0.00000</sdc:value></sdc:i_PCTOWN><sdc:i_PR><sdc:value>0.00000</sdc:value></sdc:i_PR><sdc:i_PR_INITIAL><sdc:value>0.00000</sdc:value></sdc:i_PR_INITIAL><sdc:i_RANKVAL><sdc:value>0.00000</sdc:value></sdc:i_RANKVAL><sdc:i_RANK_HOSTRANKVAL><sdc:value>0</sdc:value></sdc:i_RANK_HOSTRANKVAL><sdc:i_RATE><sdc:value>0.00000</sdc:value></sdc:i_RATE><sdc:i_STATUS_MMC><sdc:value>N</sdc:value></sdc:i_STATUS_MMC><sdc:i_STGVAL><sdc:value>0.00000</sdc:value></sdc:i_STGVAL><sdc:i_TERMFEE><sdc:value>0.00000</sdc:value></sdc:i_TERMFEE><sdc:i_TFEEPCT><sdc:value>0.00000</sdc:value></sdc:i_TFEEPCT><sdc:i_TFEETOT><sdc:value>0.00000</sdc:value></sdc:i_TFEETOT><sdc:i_TTERMFEE><sdc:value>0.00000</sdc:value></sdc:i_TTERMFEE><sdc:i_VALLIA><sdc:value>0.00000</sdc:value></sdc:i_VALLIA><sdc:i_VALNOLIA><sdc:value>0.00000</sdc:value></sdc:i_VALNOLIA><sdc:i_VALUE><sdc:value>0.00000</sdc:value></sdc:i_VALUE><sdc:j_EQVALCF><sdc:value>0.00000</sdc:value></sdc:j_EQVALCF><sdc:j_EVCF><sdc:value>0.00000</sdc:value></sdc:j_EVCF><sdc:j_EVEBIT><sdc:value>0.00000</sdc:value></sdc:j_EVEBIT><sdc:j_EVNI><sdc:value>0.00000</sdc:value></sdc:j_EVNI><sdc:j_EVSALES><sdc:value>0.00000</sdc:value></sdc:j_EVSALES><sdc:j_MPE><sdc:value>0.00000</sdc:value></sdc:j_MPE><sdc:j_MPRICEBOOK><sdc:value>0.00000</sdc:value></sdc:j_MPRICEBOOK><sdc:j_PHELD><sdc:value>0.00000</sdc:value></sdc:j_PHELD><sdc:j_PSOUGHT><sdc:value>100.00000</sdc:value></sdc:j_PSOUGHT><sdc:j_RANKVALCF><sdc:value>0.00000</sdc:value></sdc:j_RANKVALCF><sdc:j_RANKVALEB><sdc:value>0.00000</sdc:value></sdc:j_RANKVALEB><sdc:j_RANKVALNA><sdc:value>0.00000</sdc:value></sdc:j_RANKVALNA><sdc:j_RANKVALNI><sdc:value>0.00000</sdc:value></sdc:j_RANKVALNI><sdc:j_RANKVALSALES><sdc:value>0.00000</sdc:value></sdc:j_RANKVALSALES><sdc:j_VALEB><sdc:value>0.00000</sdc:value></sdc:j_VALEB><sdc:j_VALNI><sdc:value>0.00000</sdc:value></sdc:j_VALNI><sdc:j_VALSALES><sdc:value>0.00000</sdc:value></sdc:j_VALSALES><sdc:m_AMV><sdc:value>7418.04900</sdc:value></sdc:m_AMV><sdc:m_CF3YGR><sdc:value>0.00000</sdc:value></sdc:m_CF3YGR><sdc:m_CF5YGR><sdc:value>0.00000</sdc:value></sdc:m_CF5YGR><sdc:m_DCR><sdc:value>0.00000</sdc:value></sdc:m_DCR><sdc:m_ENTVAL><sdc:value>0.00000</sdc:value></sdc:m_ENTVAL><sdc:m_EPS3YGR><sdc:value>0.00000</sdc:value></sdc:m_EPS3YGR><sdc:m_EPS5YGR><sdc:value>0.00000</sdc:value></sdc:m_EPS5YGR><sdc:m_LTD><sdc:value>0.00000</sdc:value></sdc:m_LTD><sdc:m_MV><sdc:value>0.00000</sdc:value></sdc:m_MV><sdc:m_NETASS><sdc:value>0.00000</sdc:value></sdc:m_NETASS><sdc:m_NETASS3YGR><sdc:value>0.00000</sdc:value></sdc:m_NETASS3YGR><sdc:m_NETASS5YGR><sdc:value>0.00000</sdc:value></sdc:m_NETASS5YGR><sdc:m_NI3YGR><sdc:value>0.00000</sdc:value></sdc:m_NI3YGR><sdc:m_NI5YGR><sdc:value>0.00000</sdc:value></sdc:m_NI5YGR><sdc:n_SEQ><sdc:value sdc:p="0">1.00000</sdc:value><sdc:value sdc:p="1">2.00000</sdc:value><sdc:value sdc:p="2">3.00000</sdc:value><sdc:value sdc:p="3">4.00000</sdc:value><sdc:value sdc:p="4">5.00000</sdc:value><sdc:value sdc:p="5">6.00000</sdc:value><sdc:value sdc:p="6">7.00000</sdc:value><sdc:value sdc:p="7">8.00000</sdc:value></sdc:n_SEQ><sdc:n_SYNOPSIS><sdc:value sdc:p="0">US - JC Penney Co agreed to</sdc:value><sdc:value sdc:p="1">acquire the namesake clothing</sdc:value><sdc:value sdc:p="2">brand and Claiborne-branded</sdc:value><sdc:value sdc:p="3">merchandise from Liz</sdc:value><sdc:value sdc:p="4">Claiborne Inc, a New York-</sdc:value><sdc:value sdc:p="5">based manufacturer and</sdc:value><sdc:value sdc:p="6">wholesaler of men and women's</sdc:value><sdc:value sdc:p="7">clothing.</sdc:value></sdc:n_SYNOPSIS><sdc:n_synopsis2><sdc:value>US - JC Penney Co agreed to acquire the namesake clothing brand and Claiborne-branded merchandise from Liz Claiborne Inc, a New York- based manufacturer and wholesaler of men and women's clothing.</sdc:value></sdc:n_synopsis2><sdc:n_synopsis3><sdc:value sdc:p="0">US - JC Penney Co agreed to acquire the namesake clothing brand and Claiborne-branded</sdc:value><sdc:value sdc:p="1">merchandise from Liz Claiborne Inc, a New York- based manufacturer and wholesaler of men</sdc:value><sdc:value sdc:p="2">and women's clothing.</sdc:value></sdc:n_synopsis3><sdc:n_synopsis4><sdc:value>US - JC Penney Co agreed to acquire the namesake clothing brand and Claiborne-branded merchandise from Liz Claiborne Inc, a New York- based manufacturer and wholesaler of men and women's clothing.</sdc:value></sdc:n_synopsis4><sdc:n_synopsis5><sdc:value sdc:p="0">US - JC Penney Co agreed to acquire the namesake clothing brand and Claiborne-branded merchandise from Liz Claiborne Inc, a New York-</sdc:value><sdc:value sdc:p="1">based manufacturer and wholesaler of men and women's clothing.</sdc:value></sdc:n_synopsis5><sdc:q_DESCR><sdc:value>Pending</sdc:value></sdc:q_DESCR><sdc:q_HOSTANETASS><sdc:value>4536.00000</sdc:value></sdc:q_HOSTANETASS><sdc:q_HOSTANILTM><sdc:value>359.00000</sdc:value></sdc:q_HOSTANILTM><sdc:q_HOSTASALESLTM><sdc:value>17904.00000</sdc:value></sdc:q_HOSTASALESLTM><sdc:q_HOSTATASS><sdc:value>12169.00000</sdc:value></sdc:q_HOSTATASS><sdc:q_HOSTBOOKVALUE><sdc:value>0.00000</sdc:value></sdc:q_HOSTBOOKVALUE><sdc:q_HOSTCASHFLOW><sdc:value>0.00000</sdc:value></sdc:q_HOSTCASHFLOW><sdc:q_HOSTCASHFLOW1><sdc:value>0.00000</sdc:value></sdc:q_HOSTCASHFLOW1><sdc:q_HOSTCASHFLOW2><sdc:value>0.00000</sdc:value></sdc:q_HOSTCASHFLOW2><sdc:q_HOSTCASHFLOW3><sdc:value>0.00000</sdc:value></sdc:q_HOSTCASHFLOW3><sdc:q_HOSTCASHFLOW4><sdc:value>0.00000</sdc:value></sdc:q_HOSTCASHFLOW4><sdc:q_HOSTCASHFLOW5><sdc:value>0.00000</sdc:value></sdc:q_HOSTCASHFLOW5><sdc:q_HOSTCOMMONEQUITY><sdc:value>0.00000</sdc:value></sdc:q_HOSTCOMMONEQUITY><sdc:q_HOSTEBITLTM><sdc:value>0.00000</sdc:value></sdc:q_HOSTEBITLTM><sdc:q_HOSTEPS1><sdc:value>0.00000</sdc:value></sdc:q_HOSTEPS1><sdc:q_HOSTEPS2><sdc:value>0.00000</sdc:value></sdc:q_HOSTEPS2><sdc:q_HOSTEPS3><sdc:value>0.00000</sdc:value></sdc:q_HOSTEPS3><sdc:q_HOSTEPS4><sdc:value>0.00000</sdc:value></sdc:q_HOSTEPS4><sdc:q_HOSTEPS5><sdc:value>0.00000</sdc:value></sdc:q_HOSTEPS5><sdc:q_HOSTEPSLTM><sdc:value>0.00000</sdc:value></sdc:q_HOSTEPSLTM><sdc:q_HOSTNETASS><sdc:value>0.00000</sdc:value></sdc:q_HOSTNETASS><sdc:q_HOSTNETASS1><sdc:value>0.00000</sdc:value></sdc:q_HOSTNETASS1><sdc:q_HOSTNETASS2><sdc:value>0.00000</sdc:value></sdc:q_HOSTNETASS2><sdc:q_HOSTNETASS3><sdc:value>0.00000</sdc:value></sdc:q_HOSTNETASS3><sdc:q_HOSTNETASS4><sdc:value>0.00000</sdc:value></sdc:q_HOSTNETASS4><sdc:q_HOSTNETASS5><sdc:value>0.00000</sdc:value></sdc:q_HOSTNETASS5><sdc:q_HOSTNI1><sdc:value>0.00000</sdc:value></sdc:q_HOSTNI1><sdc:q_HOSTNI2><sdc:value>0.00000</sdc:value></sdc:q_HOSTNI2><sdc:q_HOSTNI3><sdc:value>0.00000</sdc:value></sdc:q_HOSTNI3><sdc:q_HOSTNI4><sdc:value>0.00000</sdc:value></sdc:q_HOSTNI4><sdc:q_HOSTNI5><sdc:value>0.00000</sdc:value></sdc:q_HOSTNI5><sdc:q_HOSTNILTM><sdc:value>0.00000</sdc:value></sdc:q_HOSTNILTM><sdc:q_HOSTPTINC1><sdc:value>0.00000</sdc:value></sdc:q_HOSTPTINC1><sdc:q_HOSTPTINC2><sdc:value>0.00000</sdc:value></sdc:q_HOSTPTINC2><sdc:q_HOSTPTINC3><sdc:value>0.00000</sdc:value></sdc:q_HOSTPTINC3><sdc:q_HOSTPTINC4><sdc:value>0.00000</sdc:value></sdc:q_HOSTPTINC4><sdc:q_HOSTPTINC5><sdc:value>0.00000</sdc:value></sdc:q_HOSTPTINC5><sdc:q_HOSTPTINCLTM><sdc:value>0.00000</sdc:value></sdc:q_HOSTPTINCLTM><sdc:q_HOSTSALES1><sdc:value>0.00000</sdc:value></sdc:q_HOSTSALES1><sdc:q_HOSTSALES2><sdc:value>0.00000</sdc:value></sdc:q_HOSTSALES2><sdc:q_HOSTSALES3><sdc:value>0.00000</sdc:value></sdc:q_HOSTSALES3><sdc:q_HOSTSALES4><sdc:value>0.00000</sdc:value></sdc:q_HOSTSALES4><sdc:q_HOSTSALES5><sdc:value>0.00000</sdc:value></sdc:q_HOSTSALES5><sdc:q_HOSTSALESLTM><sdc:value>0.00000</sdc:value></sdc:q_HOSTSALESLTM><sdc:q_HOSTTASS><sdc:value>0.00000</sdc:value></sdc:q_HOSTTASS><sdc:q_HOSTTASS1><sdc:value>0.00000</sdc:value></sdc:q_HOSTTASS1><sdc:q_HOSTTASS2><sdc:value>0.00000</sdc:value></sdc:q_HOSTTASS2><sdc:q_HOSTTASS3><sdc:value>0.00000</sdc:value></sdc:q_HOSTTASS3><sdc:q_HOSTTASS4><sdc:value>0.00000</sdc:value></sdc:q_HOSTTASS4><sdc:q_HOSTTASS5><sdc:value>0.00000</sdc:value></sdc:q_HOSTTASS5><sdc:q_STATUS><sdc:value>Status:Pending</sdc:value></sdc:q_STATUS><sdc:r_PE><sdc:value>-999.00000</sdc:value></sdc:r_PE><sdc:r_PE_PRINT><sdc:value>np</sdc:value></sdc:r_PE_PRINT><sdc:r_PFTMARG><sdc:value>0.00000</sdc:value></sdc:r_PFTMARG><sdc:r_PRICEBOOK><sdc:value>-999.00000</sdc:value></sdc:r_PRICEBOOK><sdc:r_PRICEBOOK_PRINT><sdc:value>np</sdc:value></sdc:r_PRICEBOOK_PRINT><sdc:r_PTINC3YGR><sdc:value>0.00000</sdc:value></sdc:r_PTINC3YGR><sdc:r_PTINC5YGR><sdc:value>0.00000</sdc:value></sdc:r_PTINC5YGR><sdc:r_ROE><sdc:value>0.00000</sdc:value></sdc:r_ROE><sdc:r_SALES3YGR><sdc:value>0.00000</sdc:value></sdc:r_SALES3YGR><sdc:r_SALES5YGR><sdc:value>0.00000</sdc:value></sdc:r_SALES5YGR><sdc:r_SE><sdc:value>0.00000</sdc:value></sdc:r_SE><sdc:r_TASS3YGR><sdc:value>0.00000</sdc:value></sdc:r_TASS3YGR><sdc:r_TASS5YGR><sdc:value>0.00000</sdc:value></sdc:r_TASS5YGR><sdc:r_TTCFMULT><sdc:value>0.00000</sdc:value></sdc:r_TTCFMULT><sdc:r_TTEBITMULT><sdc:value>0.00000</sdc:value></sdc:r_TTEBITMULT><sdc:r_VALNA><sdc:value>0.00000</sdc:value></sdc:r_VALNA><sdc:sic_SIC><sdc:value 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furnishings</sdc:value><sdc:value sdc:p="13">5137:Women's and children's clothing and accessories</sdc:value></sdc:sic_SIC><sdc:upa_UPACIDGEN><sdc:value>4748002</sdc:value></sdc:upa_UPACIDGEN><sdc:upa1_EXCHANGE><sdc:value>New York</sdc:value></sdc:upa1_EXCHANGE><sdc:upa1_NATION><sdc:value>United States</sdc:value></sdc:upa1_NATION><sdc:upa1_SICP><sdc:value>5311</sdc:value></sdc:upa1_SICP><sdc:upa1_STATE><sdc:value>Texas</sdc:value></sdc:upa1_STATE><sdc:upa1_STATUS><sdc:value>Public</sdc:value></sdc:upa1_STATUS><sdc:upa1_TICKER><sdc:value>JCP</sdc:value></sdc:upa1_TICKER><sdc:upsic_SIC><sdc:value sdc:p="0">2311:Men's and boys' suits, coats, and overcoats</sdc:value><sdc:value sdc:p="1">2321:Men's shirts and nightwear</sdc:value><sdc:value sdc:p="2">2323:Men's and boys' neckwear</sdc:value><sdc:value sdc:p="3">2325:Men's and boys' separate trousers and slacks</sdc:value><sdc:value sdc:p="4">2329:Men's and boys' clothing, nec</sdc:value><sdc:value sdc:p="5">2331:Women's, misses', &amp; 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xmlns:cs="http://www.alacra.com/cs">ArticleTemplate</cs:DS><cs:abstract xmlns:cs="http://www.alacra.com/cs">Easy comps mixed with a slight recovery in consumer demand to slow the decline of retail sales at most names.</cs:abstract><cs:analyst xmlns:cs="http://www.alacra.com/cs">jgoldstein</cs:analyst><cs:company xmlns:cs="http://www.alacra.com/cs">dillards</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">gap</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">jc_penney</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">kohls</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">macys</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">neiman_marcus</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">nordstrom</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">saks</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">target</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">wal_mart</cs:company><cs:companyMention 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xmlns:cs="http://www.alacra.com/cs">89693</cs:postid><cs:price xmlns:cs="http://www.alacra.com/cs">150</cs:price><cs:provider xmlns:cs="http://www.alacra.com/cs">CreditSights Inc</cs:provider><cs:sector xmlns:cs="http://www.alacra.com/cs">consumer</cs:sector><cs:sector xmlns:cs="http://www.alacra.com/cs">retail</cs:sector><cs:sectorFocus xmlns:cs="http://www.alacra.com/cs">retail</cs:sectorFocus><cs:sectorMention xmlns:cs="http://www.alacra.com/cs">consumer</cs:sectorMention><cs:status xmlns:cs="http://www.alacra.com/cs">Published</cs:status><title>September US Retail Sales: Taking an Easy Lap</title><cs:type xmlns:cs="http://www.alacra.com/cs">USRetailSales</cs:type><cs:typew xmlns:cs="http://www.alacra.com/cs">Monthly US Retail Sales</cs:typew><cs:wcnum xmlns:cs="http://www.alacra.com/cs">2615</cs:wcnum><description> September US Retail Sales: Taking an Easy Lap Retail sales results offered a glimpse of hope that US consumers may have begun to creep back into stores and spend at 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isPermaLink="false">ccbn/T2483884</guid><ccbn:index_mode xmlns:ccbn="http://www.alacra.com/ccbn">norm</ccbn:index_mode><pubDate>08 Oct 2009 11:05:00 EST</pubDate><ccbn:eventid xmlns:ccbn="http://www.alacra.com/ccbn">2483884</ccbn:eventid><ccbn:headline xmlns:ccbn="http://www.alacra.com/ccbn">Final Transcript of JCP sales update conference call or presentation, 8-Oct-09 8:30am ET</ccbn:headline><ccbn:name xmlns:ccbn="http://www.alacra.com/ccbn">JCPenney</ccbn:name><ccbn:price xmlns:ccbn="http://www.alacra.com/ccbn">54.0000</ccbn:price><ccbn:revision xmlns:ccbn="http://www.alacra.com/ccbn">Final</ccbn:revision><ccbn:storetitle xmlns:ccbn="http://www.alacra.com/ccbn">JCPenney September 2009 Sales Conference Call - Pre recorded Transcript</ccbn:storetitle><ccbn:ticker xmlns:ccbn="http://www.alacra.com/ccbn">JCP</ccbn:ticker><ccbn:time xmlns:ccbn="http://www.alacra.com/ccbn">8:30am ET</ccbn:time><title>JCPenney September 2009 Sales Conference Call - Pre recorded Transcript</title><ccbn:type xmlns:ccbn="http://www.alacra.com/ccbn">Transcript</ccbn:type><description>...We will report our third-quarter results on Friday, November ##, ####. In closing, please join us on Thursday, November #, ####, when we will release our October sales results. Thank you for listening to the September #### JCPenney sales call. DISCLAIMER...

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C. Penney Company, Inc. (NYSE:JCP) reported comparable store sales for the five-week period ended Oct. #, ####, and raised its earnings guidance for the third quarter. Comparable store sales in September...</description><newstex:index_entry_company xmlns:newstex="http://www.alacra.com/newstex">J C PENNEY CO INC</newstex:index_entry_company><newstex:index_entry_ticker xmlns:newstex="http://www.alacra.com/newstex">JCP</newstex:index_entry_ticker><category>News</category><alacra:ip>Newstex</alacra:ip></item><item><link>http://www.alacrastore.com/research/creditsights-J_C_Penney_2Q09_Tearsheet-88797</link><cs:docid xmlns:cs="http://www.alacra.com/cs">88797</cs:docid><guid isPermaLink="false">cs/88797</guid><cs:index_mode xmlns:cs="http://www.alacra.com/cs">norm</cs:index_mode><cs:DS xmlns:cs="http://www.alacra.com/cs">TearsheetTemplate</cs:DS><cs:analyst xmlns:cs="http://www.alacra.com/cs">jgoldstein</cs:analyst><cs:company xmlns:cs="http://www.alacra.com/cs">jc_penney</cs:company><cs:csid xmlns:cs="http://www.alacra.com/cs">88797</cs:csid><pubDate>14 Sep 2009 05:10:22 EST</pubDate><cs:ft xmlns:cs="http://www.alacra.com/cs">Yes</cs:ft><cs:postid xmlns:cs="http://www.alacra.com/cs">88797</cs:postid><cs:price xmlns:cs="http://www.alacra.com/cs">150</cs:price><cs:provider xmlns:cs="http://www.alacra.com/cs">CreditSights Inc</cs:provider><cs:region xmlns:cs="http://www.alacra.com/cs">united_states</cs:region><cs:sector xmlns:cs="http://www.alacra.com/cs">department_stores</cs:sector><cs:sector xmlns:cs="http://www.alacra.com/cs">consumer</cs:sector><cs:sector xmlns:cs="http://www.alacra.com/cs">retail</cs:sector><cs:status xmlns:cs="http://www.alacra.com/cs">Published</cs:status><cs:tag xmlns:cs="http://www.alacra.com/cs">high_yield</cs:tag><title>J.C. Penney 2Q09 Tearsheet</title><cs:type xmlns:cs="http://www.alacra.com/cs">Tearsheet</cs:type><cs:typew xmlns:cs="http://www.alacra.com/cs">Tearsheet</cs:typew><cs:wcnum xmlns:cs="http://www.alacra.com/cs">826</cs:wcnum><description> J.C. Penney #Q## Tearsheet JCP's conservative stance on share repurchases left the company better positioned coming into the current downturn when compared to peers such as Macy's. However, the steep macroeconomic decline continues...</description><category>Credit &amp; Investment Research</category><alacra:ip>CreditSights</alacra:ip></item></channel></rss>