Division of Corporation Finance
Incoming No-Action Requests Under Exchange Act Rule 14a-8

Important Note: This page contains Rule 14a-8 no-action requests received by the Division of Corporation Finance after October 1, 2008 that we are reviewing. After we respond in writing, the request will be removed from this page and a link to our response, including the incoming request and any subsequent correspondence, will be available through the Rule 14a-8 No-Action Letters page. Pursuant to the Federal Information Security Management Act of 2002 and OMB Memorandum M-07-16, we have removed, to the maximum extent practicable, personally identifiable information from the materials.

• Coach, Inc., June 11, 2009
• FedEx Corporation, May 28, 2009
• FedEx Corporation, May 28, 2009
• The Proctor & Gamble Company, June 9, 2009
• The Proctor & Gamble Company, June 9, 2009
• The Proctor & Gamble Company, June 9, 2009

http://www.sec.gov/divisions/corpfin/cf-noaction/14a-8-incoming.shtml