The SEC has issued Form 8-K interpretations, which include questions and answers of general applicability and interpretive responses regarding particular situations.  The new interpretations replace the Form 8-K interpretations in the July 1997 Manual of Publicly Available Telephone Interpretations, the June 13, 2003 Frequently Asked Questions Regarding the Use of Non-GAAP Financial Measures, and the Nov. 22, 2004 Form 8-K Frequently Asked Questions. The Form 8-K interpretations are available in full at http://www.sec.gov/divisions/corpfin/guidance/8-kinterp.htm.

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