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<item><link>http://www.alacrastore.com/storecontent/newstex/MCOM-0004-27263664</link><guid isPermaLink="false">newstex/MCOM-0004-27263664</guid><newstex:index_mode xmlns:newstex="http://www.alacra.com/newstex">xml</newstex:index_mode><description> Aug. #, #### (M# Communications Ltd. delivered by Newstex) -- J C Penney Company Inc (NYSE:JCP), an operator of department stores, an apparel and home furnishing site on the Internet and a general merchandise catalogue business, announced...</description><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04000000</newstex:cat><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04018000</newstex:cat><pubDate>8/8/2008 6:05:33 AM</pubDate><newstex:event xmlns:newstex="http://www.alacra.com/newstex">18000000</newstex:event><newstex:event xmlns:newstex="http://www.alacra.com/newstex">18004000</newstex:event><newstex:Publication xmlns:newstex="http://www.alacra.com/newstex">M2 EquityBites</newstex:Publication><title>J C Penney posts July sales and updates Q2 2008 guidance</title><newstex:docid xmlns:newstex="http://www.alacra.com/newstex">MCOM-0004-27263664</newstex:docid><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/cs/72970</link><guid isPermaLink="false">cs/72970</guid><cs:index_mode xmlns:cs="http://www.alacra.com/cs">norm</cs:index_mode><description> July Retail Sales: Understimulated Aggregate same store sales comparisons, as measured by the Bloomberg Same Store Sales Composite Index, increased #.##% in July after a #.##% gain in June. 
The composition of sales was once gain split,...</description><cs:csid xmlns:cs="http://www.alacra.com/cs">72970</cs:csid><title>July Retail Sales: Understimulated</title><cs:wcnum xmlns:cs="http://www.alacra.com/cs">2801</cs:wcnum><cs:ft xmlns:cs="http://www.alacra.com/cs">Yes</cs:ft><cs:wc xmlns:cs="http://www.alacra.com/cs">D</cs:wc><cs:type xmlns:cs="http://www.alacra.com/cs">0</cs:type><cs:typew xmlns:cs="http://www.alacra.com/cs">Article</cs:typew><cs:company xmlns:cs="http://www.alacra.com/cs">14</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">815</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">19</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">13</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">91</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">17</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">88</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">509</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">18</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">428</cs:company><cs:DS xmlns:cs="http://www.alacra.com/cs">corp</cs:DS><cs:DS xmlns:cs="http://www.alacra.com/cs">hy</cs:DS><cs:industry xmlns:cs="http://www.alacra.com/cs">17</cs:industry><cs:cstopic xmlns:cs="http://www.alacra.com/cs">42</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">High Yield</cs:tw><cs:cstopic xmlns:cs="http://www.alacra.com/cs">54</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">Euro Markets Issuers</cs:tw><pubDate>8/8/2008 3:12:54 AM</pubDate><cs:price xmlns:cs="http://www.alacra.com/cs">150</cs:price><cs:abstract xmlns:cs="http://www.alacra.com/cs">Retailers continued to experience generally weak demand in July, and expectations for August remain low as the stimulus check effect wears off.</cs:abstract><cs:docid xmlns:cs="http://www.alacra.com/cs">72970</cs:docid><category>Credit &amp; Investment Research</category><alacra:ip>CreditSights</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/ccbn/T1918566</link><guid isPermaLink="false">ccbn/T1918566</guid><ccbn:index_mode xmlns:ccbn="http://www.alacra.com/ccbn">norm</ccbn:index_mode><description>...In Juniors Decree, Fabulosity and Arizona all performed well this month. Across these brands the strong sellers were in denim, especially skinny jeans, dark denim and destruction jeans. In the tops category, screenprint tees, vests and woven tops were the best-sellers in July. Our rock and tattoo art inspired tees were a popular choices with boys this month, while Hannah Montana apparel and accessories were a favorite selection for our younger female shoppers. In addition, JCPenney continues to be a destination for school uniforms for both boys and girls. In Dorm Life college-bound customers liked the design elements of the Dorm Life bedding, windows and accessories. JCPenney opened ## new stores in July, three of which were relocated stores. That brings the Company's total store count to ####. We have now opened ## new or relocated stores this year, and we plan to open an additional ## stores by the end of ####. As noted in our release, the Company now expects second-quarter earnings to...

</description><pubDate>8/7/2008 10:15:41 AM</pubDate><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 Pre-recorded Sales 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">8:30am ET</ccbn:time><title>JCPenney Pre-recorded Sales Conference Call Transcript</title><ccbn:type xmlns:ccbn="http://www.alacra.com/ccbn">Transcript</ccbn:type><ccbn:docid xmlns:ccbn="http://www.alacra.com/ccbn">T1918566</ccbn:docid><category>Credit &amp; Investment Research</category><alacra:ip>Thomson Street Events</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/newstex/BW-0001-27236912</link><guid isPermaLink="false">newstex/BW-0001-27236912</guid><newstex:index_mode xmlns:newstex="http://www.alacra.com/newstex">xml</newstex:index_mode><description> Aug. #, #### (Business Wire) --  J. C. Penney Company, Inc. (NYSE:JCP) comparable store sales decreased #.# percent for the four-week period ended Aug. #, ####, compared with the CompanyaÂ€Â™s guidance for sales to decrease mid-single...</description><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04000000</newstex:cat><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04016000</newstex:cat><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04016048</newstex:cat><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04016018</newstex:cat><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04016001</newstex:cat><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04007000</newstex:cat><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04007005</newstex:cat><pubDate>8/7/2008 9:07:28 AM</pubDate><newstex:event xmlns:newstex="http://www.alacra.com/newstex">18000000</newstex:event><newstex:event xmlns:newstex="http://www.alacra.com/newstex">18004000</newstex:event><newstex:event xmlns:newstex="http://www.alacra.com/newstex">18008000</newstex:event><newstex:Publication xmlns:newstex="http://www.alacra.com/newstex">Business Wire</newstex:Publication><title>JCPenney Reports July Sales</title><newstex:docid xmlns:newstex="http://www.alacra.com/newstex">BW-0001-27236912</newstex:docid><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/PRN-0005-27176900</link><guid isPermaLink="false">newstex/PRN-0005-27176900</guid><newstex:index_mode xmlns:newstex="http://www.alacra.com/newstex">xml</newstex:index_mode><description> NEW YORK, Aug. #, #### (PRNewswire delivered by Newstex) -- Kimora Lee Simmons' KLSI and Phat Fashions, a Kellwood Company, today announced that they have entered into a new exclusive licensing agreement with Steven Madden, Ltd. (Nasdaq:...</description><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><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04000000</newstex:cat><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04007000</newstex:cat><newstex:cat xmlns:newstex="http://www.alacra.com/newstex">04007005</newstex:cat><pubDate>8/5/2008 11:08:25 AM</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:Publication xmlns:newstex="http://www.alacra.com/newstex">PR Newswire US</newstex:Publication><title>Kimora Lee Simmons and Kellwood Company Enter into License Agreement with Steven Madden, Ltd. for Fabulosity Branded Shoes and Accessories</title><newstex:docid xmlns:newstex="http://www.alacra.com/newstex">PRN-0005-27176900</newstex:docid><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">STEVEN MADDEN, LTD.</newstex:index_entry_company><newstex:index_entry_person xmlns:newstex="http://www.alacra.com/newstex">Edward R Rosenfeld</newstex:index_entry_person><newstex:index_entry_person xmlns:newstex="http://www.alacra.com/newstex">STEVEN MADDEN</newstex:index_entry_person><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/T1819110</link><guid isPermaLink="false">ccbn/T1819110</guid><ccbn:index_mode xmlns:ccbn="http://www.alacra.com/ccbn">norm</ccbn:index_mode><description>This Thomson Financial Investext report contains business intelligence generated by analysts at leading research organizations worldwide. Information provided may include trends, sales and earnings forecasts, market share projections, and research and development expenditures. The database supplements and extends the data found in annual and quarterly reports and is particularly useful for market research, corporate development, competitive analysis, business planning, and financial forecasting.</description><pubDate>7/16/2008 5:11:10 PM</pubDate><ccbn:name xmlns:ccbn="http://www.alacra.com/ccbn">J.C. Penney Company, Inc</ccbn:name><ccbn:price xmlns:ccbn="http://www.alacra.com/ccbn">54.0000</ccbn:price><ccbn:storetitle xmlns:ccbn="http://www.alacra.com/ccbn">JCPenney Sales March Pre-Recorded Conference Call</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 Sales March Pre-Recorded Conference Call</title><ccbn:type xmlns:ccbn="http://www.alacra.com/ccbn">Transcript</ccbn:type><ccbn:docid xmlns:ccbn="http://www.alacra.com/ccbn">T1819110</ccbn:docid><category>Credit &amp; Investment Research</category><alacra:ip>Thomson Street Events</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/ccbn/T1897972</link><guid isPermaLink="false">ccbn/T1897972</guid><ccbn:index_mode xmlns:ccbn="http://www.alacra.com/ccbn">norm</ccbn:index_mode><description>...Consistent with prior years, JCPenney is well-positioned to be the first choice for students' back-to-school shopping needs with the style our youngers customers love, combined with quality and smart prices that are also attractive to mom and dad. In addition, Linden Street, our neo-traditional line of home furnishings, is now available across all channels and offers casual, comfortable and inviting styles for today's young families. With respect to inventory, we continue to expect that our total inventory position will be below #### levels by the end of our back-to-school season. With that, let me turn to management's outlook for July sales. Management's guidance for the month of July is for comparable store sales to decrease mid single digits compared to a ##% increase during last year's July period. As you may recall, last year's July sales results were driven largely by a calendar shift that moved the first week of August, an important back-to-school shopping week, into the July period....

</description><pubDate>7/10/2008 11:10:00 AM</pubDate><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 Sales Pre-recorded 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">8:30am ET</ccbn:time><title>JCPenney Sales Pre-recorded Conference Call Transcript</title><ccbn:type xmlns:ccbn="http://www.alacra.com/ccbn">Transcript</ccbn:type><ccbn:docid xmlns:ccbn="http://www.alacra.com/ccbn">T1897972</ccbn:docid><category>Credit &amp; Investment Research</category><alacra:ip>Thomson Street Events</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/spcred/657030</link><guid isPermaLink="false">spcred/657030</guid><spcred:index_mode xmlns:spcred="http://www.alacra.com/spcred">norm</spcred:index_mode><description>The latest Summary from S&amp;P</description><spcred:dataset xmlns:spcred="http://www.alacra.com/spcred">global</spcred:dataset><spcred:dataset xmlns:spcred="http://www.alacra.com/spcred">structured</spcred:dataset><pubDate>6/30/2008 1:12:54 PM</pubDate><spcred:price xmlns:spcred="http://www.alacra.com/spcred">175</spcred:price><title>Summary: Penney (J.C.) Co. Inc.</title><spcred:type xmlns:spcred="http://www.alacra.com/spcred">Summary</spcred:type><spcred:docid xmlns:spcred="http://www.alacra.com/spcred">657030</spcred:docid><spcred:index_entry_dispcountry xmlns:spcred="http://www.alacra.com/spcred">United States</spcred:index_entry_dispcountry><spcred:index_entry_dispgics xmlns:spcred="http://www.alacra.com/spcred">Department Stores</spcred:index_entry_dispgics><spcred:index_entry_dispregion xmlns:spcred="http://www.alacra.com/spcred">Emerging Markets</spcred:index_entry_dispregion><spcred:index_entry_dispregion xmlns:spcred="http://www.alacra.com/spcred">Latin America</spcred:index_entry_dispregion><spcred:index_entry_dispregion xmlns:spcred="http://www.alacra.com/spcred">United States</spcred:index_entry_dispregion><spcred:index_entry_dispsector xmlns:spcred="http://www.alacra.com/spcred">Global Issuers</spcred:index_entry_dispsector><spcred:index_entry_dispsector xmlns:spcred="http://www.alacra.com/spcred">Structured Finance</spcred:index_entry_dispsector><spcred:index_entry_dispsector xmlns:spcred="http://www.alacra.com/spcred">Corporations</spcred:index_entry_dispsector><spcred:index_entry_dispsector xmlns:spcred="http://www.alacra.com/spcred">Asset-Backed Securities</spcred:index_entry_dispsector><spcred:index_entry_dispsector xmlns:spcred="http://www.alacra.com/spcred">Commercial MBS</spcred:index_entry_dispsector><spcred:index_entry_dispsector xmlns:spcred="http://www.alacra.com/spcred">Retail</spcred:index_entry_dispsector><spcred:index_entry_disptype xmlns:spcred="http://www.alacra.com/spcred">Summary</spcred:index_entry_disptype><spcred:index_entry_excerpt xmlns:spcred="http://www.alacra.com/spcred">The rating on Penney (J.C.) Co. Inc. (J.C. Penney) reflects the company's position as an effective player in the moderately priced, intensely competitive department store sector, and a financial profile that incorporates investment-grade ratios and management's generally conservative financial policies. J.C. Penney's business profile accounts for the company's position as a large and efficient competitor in the still-consolidating retail sector, its ability to position itself as a preferred shopping choice for moderate-income customers attracted to the company's relatively large offering of private- and exclusive-brand merchandise, and its good, predictable profitability. Department store sales slowed in 2007, reflecting difficult comparisons, a very low savings rate, a weakening housing rate, and volatile energy prices, all of which are affecting discretionary income. The</spcred:index_entry_excerpt><spcred:index_entry_primcountry xmlns:spcred="http://www.alacra.com/spcred">USA</spcred:index_entry_primcountry><spcred:index_entry_primcusip xmlns:spcred="http://www.alacra.com/spcred">708160</spcred:index_entry_primcusip><spcred:index_entry_primcusip xmlns:spcred="http://www.alacra.com/spcred">74514L</spcred:index_entry_primcusip><spcred:index_entry_primcusip xmlns:spcred="http://www.alacra.com/spcred">70816F</spcred:index_entry_primcusip><spcred:index_entry_primgics xmlns:spcred="http://www.alacra.com/spcred">25503010 255030 2550 25</spcred:index_entry_primgics><spcred:index_entry_primissuer xmlns:spcred="http://www.alacra.com/spcred">Penney (J.C.) Co. Inc.</spcred:index_entry_primissuer><spcred:index_entry_primissuerid xmlns:spcred="http://www.alacra.com/spcred">101827</spcred:index_entry_primissuerid><spcred:index_entry_primreg xmlns:spcred="http://www.alacra.com/spcred">EMERGING</spcred:index_entry_primreg><spcred:index_entry_primreg xmlns:spcred="http://www.alacra.com/spcred">LATAMERICA</spcred:index_entry_primreg><spcred:index_entry_primreg xmlns:spcred="http://www.alacra.com/spcred">USA</spcred:index_entry_primreg><spcred:index_entry_primticker xmlns:spcred="http://www.alacra.com/spcred">JCP</spcred:index_entry_primticker><spcred:index_entry_reporttype xmlns:spcred="http://www.alacra.com/spcred">SUMMARY</spcred:index_entry_reporttype><spcred:index_entry_sector xmlns:spcred="http://www.alacra.com/spcred">GLOBISS</spcred:index_entry_sector><spcred:index_entry_sector xmlns:spcred="http://www.alacra.com/spcred">STRUC</spcred:index_entry_sector><spcred:index_entry_sector xmlns:spcred="http://www.alacra.com/spcred">CORP</spcred:index_entry_sector><spcred:index_entry_sector xmlns:spcred="http://www.alacra.com/spcred">ABS</spcred:index_entry_sector><spcred:index_entry_sector xmlns:spcred="http://www.alacra.com/spcred">CMBS</spcred:index_entry_sector><spcred:index_entry_sector xmlns:spcred="http://www.alacra.com/spcred">Retail</spcred:index_entry_sector><category>Credit &amp; Investment Research</category><alacra:ip>S&amp;P Credit Research</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/cs/70594</link><guid isPermaLink="false">cs/70594</guid><cs:index_mode xmlns:cs="http://www.alacra.com/cs">norm</cs:index_mode><description> Consumer/Retail #H May Short Interest Report Short interest shares for the Grocers increased #.#% in #H May, following a ##.#% surge in #H May.Â  With a shaky economy, rising food inflation and skyrocketing fuel prices pressuring the...</description><cs:industry xmlns:cs="http://www.alacra.com/cs">6</cs:industry><cs:industry xmlns:cs="http://www.alacra.com/cs">69</cs:industry><cs:industry xmlns:cs="http://www.alacra.com/cs">17</cs:industry><cs:cstopic xmlns:cs="http://www.alacra.com/cs">59</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">Short Interest</cs:tw><cs:cstopic xmlns:cs="http://www.alacra.com/cs">54</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">Euro Markets Issuers</cs:tw><cs:cstopic xmlns:cs="http://www.alacra.com/cs">42</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">High Yield</cs:tw><pubDate>6/12/2008 8:12:04 PM</pubDate><cs:price xmlns:cs="http://www.alacra.com/cs">150</cs:price><cs:abstract xmlns:cs="http://www.alacra.com/cs">We look to the most recent release of short interest data to gauge developing sentiment in the markets for Retailers, Grocers, and Food &amp; Beverage, and Consumer Products names in our coverage universe.</cs:abstract><cs:csid xmlns:cs="http://www.alacra.com/cs">70594</cs:csid><title>Consumer/Retail 2H May Short Interest Report</title><cs:wcnum xmlns:cs="http://www.alacra.com/cs">2810</cs:wcnum><cs:ft xmlns:cs="http://www.alacra.com/cs">Yes</cs:ft><cs:wc xmlns:cs="http://www.alacra.com/cs">D</cs:wc><cs:type xmlns:cs="http://www.alacra.com/cs">0</cs:type><cs:typew xmlns:cs="http://www.alacra.com/cs">Article</cs:typew><cs:company xmlns:cs="http://www.alacra.com/cs">2148</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">442</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1945</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">875</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">155</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">19</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1783</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">709</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">195</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">14</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">91</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">211</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1138</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">13</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1139</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">17</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">231</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">454</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">2040</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">90</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">7</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">88</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">996</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">509</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">25</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1296</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1424</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">191</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">190</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">102</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">629</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1208</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">18</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">428</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">2045</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">193</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">26</cs:company><cs:DS xmlns:cs="http://www.alacra.com/cs">corp</cs:DS><cs:DS xmlns:cs="http://www.alacra.com/cs">hy</cs:DS><cs:docid xmlns:cs="http://www.alacra.com/cs">70594</cs:docid><category>Credit &amp; Investment Research</category><alacra:ip>CreditSights</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/cs/70322</link><guid isPermaLink="false">cs/70322</guid><cs:index_mode xmlns:cs="http://www.alacra.com/cs">norm</cs:index_mode><description> May Retail Sales: Bargaining for Improvements Aggregate same store sales comparisons, as measured by the Bloomberg Same Store Sales Composite Index, increased #.##% in May after a #.##% gain in April. 
May retail sales continued to...</description><cs:csid xmlns:cs="http://www.alacra.com/cs">70322</cs:csid><title>May Retail Sales: Bargaining for Improvements</title><cs:wcnum xmlns:cs="http://www.alacra.com/cs">3172</cs:wcnum><cs:ft xmlns:cs="http://www.alacra.com/cs">Yes</cs:ft><cs:wc xmlns:cs="http://www.alacra.com/cs">D</cs:wc><cs:type xmlns:cs="http://www.alacra.com/cs">0</cs:type><cs:typew xmlns:cs="http://www.alacra.com/cs">Article</cs:typew><cs:company xmlns:cs="http://www.alacra.com/cs">17</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">14</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">815</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">13</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">91</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">90</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">19</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">88</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">509</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">18</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">428</cs:company><cs:DS xmlns:cs="http://www.alacra.com/cs">corp</cs:DS><cs:DS xmlns:cs="http://www.alacra.com/cs">hy</cs:DS><cs:industry xmlns:cs="http://www.alacra.com/cs">17</cs:industry><cs:cstopic xmlns:cs="http://www.alacra.com/cs">42</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">High Yield</cs:tw><cs:cstopic xmlns:cs="http://www.alacra.com/cs">54</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">Euro Markets Issuers</cs:tw><pubDate>6/6/2008 1:10:22 AM</pubDate><cs:price xmlns:cs="http://www.alacra.com/cs">150</cs:price><cs:abstract xmlns:cs="http://www.alacra.com/cs">May retail sales continued to trek the path of mixed results as retailers resort to heavy discounting to clear inventories and spur top-line growth. However, margins will remain challenged as retailers weather through these difficult times.</cs:abstract><cs:docid xmlns:cs="http://www.alacra.com/cs">70322</cs:docid><category>Credit &amp; Investment Research</category><alacra:ip>CreditSights</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/ccbn/T1864519</link><guid isPermaLink="false">ccbn/T1864519</guid><ccbn:index_mode xmlns:ccbn="http://www.alacra.com/ccbn">norm</ccbn:index_mode><description>This Thomson Financial Investext report contains business intelligence generated by analysts at leading research organizations worldwide. Information provided may include trends, sales and earnings forecasts, market share projections, and research and development expenditures. The database supplements and extends the data found in annual and quarterly reports and is particularly useful for market research, corporate development, competitive analysis, business planning, and financial forecasting.</description><pubDate>6/5/2008 10:12:00 AM</pubDate><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 Pre-recorded May Sales 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">8:30am ET</ccbn:time><title>JCPenney Pre-recorded May Sales Conference Call Transcript</title><ccbn:type xmlns:ccbn="http://www.alacra.com/ccbn">Transcript</ccbn:type><ccbn:docid xmlns:ccbn="http://www.alacra.com/ccbn">T1864519</ccbn:docid><category>Credit &amp; Investment Research</category><alacra:ip>Thomson Street Events</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/bir/304768</link><guid isPermaLink="false">bir/304768</guid><bir:index_mode xmlns:bir="http://www.alacra.com/bir">norm</bir:index_mode><title>J.C. Penney Company Inc.</title><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">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><bir:descr xmlns:bir="http://www.alacra.com/bir">Retail: Department store chain and mail-order house.</bir:descr><bir:sic xmlns:bir="http://www.alacra.com/bir">5311</bir:sic><bir:ssic xmlns:bir="http://www.alacra.com/bir">5961</bir:ssic><bir:naics xmlns:bir="http://www.alacra.com/bir">452111</bir:naics><bir:snaics xmlns:bir="http://www.alacra.com/bir">454113</bir:snaics><bir:class xmlns:bir="http://www.alacra.com/bir">17</bir:class><bir:size xmlns:bir="http://www.alacra.com/bir">I</bir:size><bir:revenue xmlns:bir="http://www.alacra.com/bir">M</bir:revenue><bir:ticker xmlns:bir="http://www.alacra.com/bir">JCP</bir:ticker><pubDate>5/23/2008 6:14:00 AM</pubDate><bir:docid xmlns:bir="http://www.alacra.com/bir">304768</bir:docid><category>Company Profiles &amp; Financials</category><alacra:ip>Gale Company Profiles</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/cs/69403</link><guid isPermaLink="false">cs/69403</guid><cs:index_mode xmlns:cs="http://www.alacra.com/cs">norm</cs:index_mode><description> Retail Earnings Recap: JC Penney, Kohl's, Nordstrom J.C. Penney provided the first look at mid-tier department store results in our universe, with a #.#% decrease in total revenues to $#.## billion and a ##.#% decrease in adjusted EBITDA...</description><cs:cstopic xmlns:cs="http://www.alacra.com/cs">68</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">Earnings Reports - Industrials/Consumer</cs:tw><pubDate>5/16/2008 2:11:00 AM</pubDate><cs:price xmlns:cs="http://www.alacra.com/cs">150</cs:price><cs:abstract xmlns:cs="http://www.alacra.com/cs">The retail earnings continued, with first quarter results from mid-tier department stores, JC Penney and Kohl's as well as luxury store operator, Nordstrom. Each reported mid single digit declines in comp sales, and trimmed expectations.</cs:abstract><cs:csid xmlns:cs="http://www.alacra.com/cs">69403</cs:csid><title>Retail Earnings Recap: JC Penney, Kohl's, Nordstrom</title><cs:wcnum xmlns:cs="http://www.alacra.com/cs">3026</cs:wcnum><cs:ft xmlns:cs="http://www.alacra.com/cs">Yes</cs:ft><cs:wc xmlns:cs="http://www.alacra.com/cs">D</cs:wc><cs:type xmlns:cs="http://www.alacra.com/cs">0</cs:type><cs:typew xmlns:cs="http://www.alacra.com/cs">Article</cs:typew><cs:company xmlns:cs="http://www.alacra.com/cs">14</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">18</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">428</cs:company><cs:DS xmlns:cs="http://www.alacra.com/cs">corp</cs:DS><cs:geo xmlns:cs="http://www.alacra.com/cs">1</cs:geo><cs:industry xmlns:cs="http://www.alacra.com/cs">17</cs:industry><cs:docid xmlns:cs="http://www.alacra.com/cs">69403</cs:docid><category>Credit &amp; Investment Research</category><alacra:ip>CreditSights</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/ccbn/B1846309</link><guid isPermaLink="false">ccbn/B1846309</guid><ccbn:index_mode xmlns:ccbn="http://www.alacra.com/ccbn">norm</ccbn:index_mode><description>...#Q## was a challenging period, with an even softer selling environment than Co. experienced in #H##. ...

</description><pubDate>5/15/2008 3:11:00 PM</pubDate><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">Edited</ccbn:revision><ccbn:storetitle xmlns:ccbn="http://www.alacra.com/ccbn">Q1 2008 JCPenney 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>Q1 2008 JCPenney Earnings Conference Call Summary</title><ccbn:type xmlns:ccbn="http://www.alacra.com/ccbn">Brief</ccbn:type><ccbn:docid xmlns:ccbn="http://www.alacra.com/ccbn">B1846309</ccbn:docid><category>Credit &amp; Investment Research</category><alacra:ip>Thomson Street Events</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/ccbn/T1846309</link><guid isPermaLink="false">ccbn/T1846309</guid><ccbn:index_mode xmlns:ccbn="http://www.alacra.com/ccbn">norm</ccbn:index_mode><description>...Greetings and welcome to the J.C. Penney Company Incorporated first quarter #### earnings conference call. At this time all participants are in a listen-only mode. A question-and-answer session will follow the formal presentation. (OPERATOR INSTRUCTIONS) As a reminder, this conference is being recorded. It is now my pleasure to introduce your host, Mr. Bob Johnson, Vice President of Investor Relations for J.C. Penney Company Incorporated. Thank you. You may begin. ...

</description><pubDate>5/15/2008 11:15:00 AM</pubDate><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">Q1 2008 JCPenney 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>Q1 2008 JCPenney Earnings Conference Call Transcript</title><ccbn:type xmlns:ccbn="http://www.alacra.com/ccbn">Transcript</ccbn:type><ccbn:docid xmlns:ccbn="http://www.alacra.com/ccbn">T1846309</ccbn:docid><category>Credit &amp; Investment Research</category><alacra:ip>Thomson Street Events</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/cs/55731</link><guid isPermaLink="false">cs/55731</guid><cs:index_mode xmlns:cs="http://www.alacra.com/cs">norm</cs:index_mode><description> May Retail Sales: Little Bounce in Rebound Retailers rebounded (somewhat) from a horrid April performance that was marred by a shift in the Easter holiday and unfavorable weather with modest gains as well as losses in May.

Aggregate...</description><cs:csid xmlns:cs="http://www.alacra.com/cs">55731</cs:csid><title>May Retail Sales: Little Bounce in Rebound</title><cs:wcnum xmlns:cs="http://www.alacra.com/cs">2433</cs:wcnum><cs:ft xmlns:cs="http://www.alacra.com/cs">Yes</cs:ft><cs:wc xmlns:cs="http://www.alacra.com/cs">D</cs:wc><cs:type xmlns:cs="http://www.alacra.com/cs">0</cs:type><cs:typew xmlns:cs="http://www.alacra.com/cs">Article</cs:typew><cs:company xmlns:cs="http://www.alacra.com/cs">875</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">14</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">815</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">17</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">13</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">91</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">90</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">88</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">509</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">18</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">19</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">428</cs:company><cs:DS xmlns:cs="http://www.alacra.com/cs">corp/reports</cs:DS><cs:DS xmlns:cs="http://www.alacra.com/cs">hy</cs:DS><cs:industry xmlns:cs="http://www.alacra.com/cs">17</cs:industry><cs:cstopic xmlns:cs="http://www.alacra.com/cs">42</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">High Yield</cs:tw><cs:cstopic xmlns:cs="http://www.alacra.com/cs">54</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">Euro Markets Issuers</cs:tw><pubDate>5/14/2008 11:12:19 AM</pubDate><cs:price xmlns:cs="http://www.alacra.com/cs">150</cs:price><cs:abstract xmlns:cs="http://www.alacra.com/cs">Retailers rebounded (somewhat) from a horrid April performance with modest gains as well as losses in May. The outlook for consumer spending remains healthy on the back of a growing labor market.</cs:abstract><cs:docid xmlns:cs="http://www.alacra.com/cs">55731</cs:docid><category>Credit &amp; Investment Research</category><alacra:ip>CreditSights</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/cs/69197</link><guid isPermaLink="false">cs/69197</guid><cs:index_mode xmlns:cs="http://www.alacra.com/cs">norm</cs:index_mode><description> Consumer/Retail: #H April Short Interest Report Total short interest for the Consumer Products names increased #.#% versus the mid-April reading.Â Results were mixed within the names, with roughly equal numbers of companies showing increased...</description><cs:company xmlns:cs="http://www.alacra.com/cs">88</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">996</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">509</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">25</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1296</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1424</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">191</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">190</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">102</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">629</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">428</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">18</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1208</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">2045</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">193</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">26</cs:company><cs:DS xmlns:cs="http://www.alacra.com/cs">corp</cs:DS><cs:DS xmlns:cs="http://www.alacra.com/cs">hy</cs:DS><cs:industry xmlns:cs="http://www.alacra.com/cs">17</cs:industry><cs:industry xmlns:cs="http://www.alacra.com/cs">8</cs:industry><cs:industry xmlns:cs="http://www.alacra.com/cs">69</cs:industry><cs:industry xmlns:cs="http://www.alacra.com/cs">6</cs:industry><cs:cstopic xmlns:cs="http://www.alacra.com/cs">59</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">Short Interest</cs:tw><cs:cstopic xmlns:cs="http://www.alacra.com/cs">54</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">Euro Markets Issuers</cs:tw><cs:cstopic xmlns:cs="http://www.alacra.com/cs">42</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">High Yield</cs:tw><pubDate>5/13/2008 1:10:55 AM</pubDate><cs:price xmlns:cs="http://www.alacra.com/cs">150</cs:price><cs:abstract xmlns:cs="http://www.alacra.com/cs">We look to the most recent release of short interest data to gauge developing sentiment in the markets for Retailers, Grocers, and Food &amp; Beverage, and Consumer Products names in our coverage universe.</cs:abstract><cs:company xmlns:cs="http://www.alacra.com/cs">211</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1138</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">13</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1139</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">17</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">231</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">454</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">2040</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">90</cs:company><cs:csid xmlns:cs="http://www.alacra.com/cs">69197</cs:csid><title>Consumer/Retail: 2H April Short Interest Report</title><cs:wcnum xmlns:cs="http://www.alacra.com/cs">2700</cs:wcnum><cs:ft xmlns:cs="http://www.alacra.com/cs">Yes</cs:ft><cs:wc xmlns:cs="http://www.alacra.com/cs">D</cs:wc><cs:type xmlns:cs="http://www.alacra.com/cs">0</cs:type><cs:typew xmlns:cs="http://www.alacra.com/cs">Article</cs:typew><cs:company xmlns:cs="http://www.alacra.com/cs">442</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">195</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">2148</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">155</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1945</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">1783</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">7</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">19</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">14</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">709</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">875</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">91</cs:company><cs:docid xmlns:cs="http://www.alacra.com/cs">69197</cs:docid><category>Credit &amp; Investment Research</category><alacra:ip>CreditSights</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/cs/69075</link><guid isPermaLink="false">cs/69075</guid><cs:index_mode xmlns:cs="http://www.alacra.com/cs">norm</cs:index_mode><description> April Retail Sales: Consumers Allergic to Shopping? Bloomberg Same Store Sales Composite Index, turned in a #.#% gain in April - coming off a -#.#% decline in March and a positive February performance (+#.#%). 
Sales also edged higher...</description><cs:csid xmlns:cs="http://www.alacra.com/cs">69075</cs:csid><title>April Retail Sales: Consumers Allergic to Shopping?</title><cs:wcnum xmlns:cs="http://www.alacra.com/cs">3648</cs:wcnum><cs:ft xmlns:cs="http://www.alacra.com/cs">Yes</cs:ft><cs:wc xmlns:cs="http://www.alacra.com/cs">D</cs:wc><cs:type xmlns:cs="http://www.alacra.com/cs">0</cs:type><cs:typew xmlns:cs="http://www.alacra.com/cs">Article</cs:typew><cs:company xmlns:cs="http://www.alacra.com/cs">14</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">815</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">19</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">13</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">91</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">17</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">88</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">509</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">18</cs:company><cs:company xmlns:cs="http://www.alacra.com/cs">428</cs:company><cs:DS xmlns:cs="http://www.alacra.com/cs">corp</cs:DS><cs:DS xmlns:cs="http://www.alacra.com/cs">hy</cs:DS><cs:geo xmlns:cs="http://www.alacra.com/cs">1</cs:geo><cs:industry xmlns:cs="http://www.alacra.com/cs">17</cs:industry><cs:cstopic xmlns:cs="http://www.alacra.com/cs">42</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">High Yield</cs:tw><cs:cstopic xmlns:cs="http://www.alacra.com/cs">54</cs:cstopic><cs:tw xmlns:cs="http://www.alacra.com/cs">Euro Markets Issuers</cs:tw><pubDate>5/9/2008 12:11:36 AM</pubDate><cs:price xmlns:cs="http://www.alacra.com/cs">150</cs:price><cs:abstract xmlns:cs="http://www.alacra.com/cs">Warmer April weather brought plenty of pollen, but improvements in sales were relatively few and far between as consumers continue to downshift and hold out for bargains.</cs:abstract><cs:docid xmlns:cs="http://www.alacra.com/cs">69075</cs:docid><category>Credit &amp; Investment Research</category><alacra:ip>CreditSights</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/ccbn/T1845944</link><guid isPermaLink="false">ccbn/T1845944</guid><ccbn:index_mode xmlns:ccbn="http://www.alacra.com/ccbn">norm</ccbn:index_mode><description>This Thomson Financial Investext report contains business intelligence generated by analysts at leading research organizations worldwide. Information provided may include trends, sales and earnings forecasts, market share projections, and research and development expenditures. The database supplements and extends the data found in annual and quarterly reports and is particularly useful for market research, corporate development, competitive analysis, business planning, and financial forecasting.</description><pubDate>5/8/2008 10:11:00 AM</pubDate><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 Pre-Recorded April Sales 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">8:30am ET</ccbn:time><title>JCPenney Pre-Recorded April Sales Conference Call Transcript</title><ccbn:type xmlns:ccbn="http://www.alacra.com/ccbn">Transcript</ccbn:type><ccbn:docid xmlns:ccbn="http://www.alacra.com/ccbn">T1845944</ccbn:docid><category>Credit &amp; Investment Research</category><alacra:ip>Thomson Street Events</alacra:ip></item><item><link>http://www.alacrastore.com/storecontent/fitch/385306_report_frame</link><guid isPermaLink="false">fitch/385306_report_frame</guid><fitch:index_mode xmlns:fitch="http://www.alacra.com/fitch">pdf</fitch:index_mode><description>Fitch Ratings is a leading global rating agency committed to providing the world's credit markets with independent, timely and prospective credit opinions. Built on a foundation of organic growth and strategic acquisitions, Fitch Ratings has grown rapidly during the past decade gaining market presence throughout the world and across all fixed income markets.</description><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">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">Gap Inc.</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">J. C. 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xmlns:fitch="http://www.alacra.com/fitch">Sears Holdings Corporation</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">Staples, Inc.</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">SUPERVALU Inc.</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">Target Corporation</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">The Bon-Ton Stores, Inc.</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">The Home Depot, Inc.</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">The Kroger Company</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">Toys R Us, Inc.</fitch:company><fitch:company xmlns:fitch="http://www.alacra.com/fitch">Wal-Mart Stores, Inc.</fitch:company><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80088950</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80089239</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80089316</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80089884</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80090085</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80090103</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80090540</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80090564</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80090789</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80090927</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80091050</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80091162</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80091459</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80091473</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80091504</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80338524</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80361681</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80766004</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">80776001</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">81574255</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">81639398</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">81657872</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">81882615</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">82793717</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">82878549</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">83001725</fitch:companyid><fitch:companyid xmlns:fitch="http://www.alacra.com/fitch">83988067</fitch:companyid><pubDate>5/6/2008 2:08:00 PM</pubDate><fitch:industry xmlns:fitch="http://www.alacra.com/fitch">01030000</fitch:industry><fitch:industry xmlns:fitch="http://www.alacra.com/fitch">01030300</fitch:industry><fitch:industry xmlns:fitch="http://www.alacra.com/fitch">01030301</fitch:industry><fitch:industry xmlns:fitch="http://www.alacra.com/fitch">01070000</fitch:industry><fitch:price xmlns:fitch="http://www.alacra.com/fitch">275</fitch:price><fitch:report xmlns:fitch="http://www.alacra.com/fitch">Special Report</fitch:report><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">BBI</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">BBY</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">BONT</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">COST</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">CVS</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">DDS</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">GPS</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">HD</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">JCP</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">JWN</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">KR</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">KSS</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">LOW</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">M</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">RAD</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">RSH</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">SHLD</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">SKS</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">SPLS</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">SVU</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">SWY</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">TGT</fitch:ticker><fitch:ticker xmlns:fitch="http://www.alacra.com/fitch">WMT</fitch:ticker><title>The Retail Register (Spring 2008)</title><fitch:docid xmlns:fitch="http://www.alacra.com/fitch">385306_report_frame</fitch:docid><category>Credit &amp; Investment Research</category><alacra:ip>FitchResearch</alacra:ip></item></channel></rss>