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We scheduled this call to last about 45 minutes, which includes time for questions and answers.

Before we begin, let me remind everyone that the discussion this morning includes forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995, which reflect the Company's current view of future events and financial performance. The words expect, plan, anticipate, believe and similar expressions identify forward-looking statements. Any such forward-looking statements are subject to risks and uncertainties, and the Company's future results of operations could differ materially from historical results or current expectations. For more details on these risks, please refer to the cheap earrings Form 10-K and other SEC filings.

Also, please note that no portion of this call may be rebroadcast in any form without the prior written consent of JCPenney. Replays of today's webcast will be available for 90 days. For those listening after February 5, 2009, please note that this recording will not be updated, and it is possible that the information discussed will no longer be current.

On this morning's call we have two speakers. Mike Ullman, Chairman and Chief Executive Officer, will start with some comments reflecting on our performance for 2008 and our initial outlook for 2009. Bob Cavanaugh, our Executive Vice tiffany and Chief Financial Officer, will then make a few comments about our pension plan before we take your questions.

Now will turn it over to Mike Ullman.

MIKE ULLMAN, CHAIRMAN & CEO, JCPENNEY: Thank you, Phil. We want to spend most of our time on the call responding to your questions. We are eager to talk to you about '08 and '09. We thought it might be helpful to reflect on a year ago when we announced our Bridge Plan. You may remember our Bridge Plan was outlined to divide our initiatives between those things we were going to moderate like inventory and expense; things we are to maintain, which is our focus on the customer, our associates and our investors; and things we are going to accelerate like our installation of Sephora inside JCPenney, the launch of American Living and our other merchandising and other initiatives. We think it is very important given the storm that is going on around us in terms of a very difficult consumer cheap key rings and the lack of traffic in our stores and in malls today that we differentiate our underlying financial picture from many of our competitors.

Despite the deteriorating economic climate, we have executed our Bridge Plan very well. For example, a year ago we said our goal for the year would be to have a positive cash flow for 2008. I'm pleased to say we have over $20 million free cash flow generated in 2008, despite the precipitous downturn in traffic and sales in the second half of the year.

We also ended the year with in excess of $2.3 billion in cash on hand and did not access the bank borrowing facilities during our peak inventory period.

We think it is important, as some have pointed out, that we are the most efficient in terms of cash utilization in our peer group. Being financially strong and having the financial flexibility is a testament to the sound planning of our financial team over the last five to six years.

During the year we stayed focused on our three key constituencies -- our customers, our associates and our investors. We instituted the customer first program last February, and we've delivered on the desired results. Our overall satisfaction is the highest in our history and actually achieved our highest score in the month of December, which is the toughest and busiest month to execute.

Stella & Dot offers boutique style jewelry sold exclusively through independent business owners called Stylists, who sell online and at in-home trunk shows. Today, there are just 900 Stylists across North America, who can not only earn 30% tiffany cufflinks on their personal sales, but substantially more on team commissions when they help other people start their own Stella & Dot business.

Stella & Dot statistics since its launch in March to the end of 2008:

-- Over 82,000 pieces of jewelry representing over $5 million dollars sold

-- Stella & Dot Stylists hosted 3,240 tiffany earrings, which average over $900 in

sales, and eight guests per party

-- Over 50% of the line is under $50.00

-- After less than a year and a half of work, Stella & Dot's top Stylist

earns over $100,000 in income and the average income of a part-time

Stylist (working at least 6 months in the business and helping a small

team of about 4 other part time Stylists) is $3,000+ a month.

As Jessica Herrin, who also co-founded WeddingChannel.com explains, "Lots of people feel more uncertain about their income and have seen their savings reduced. Stella & Dot has allowed them to bring in a few extra thousand dollars a month at the perfect time to help households fill that financial gap. With a startup cost as low as $199 and no inventory required, it's a simple business that lets you pay back your investment within a few weeks or less; it's a smart choice."

Blythe Harris, Chief Creative Officer explains, "Women who may not want to splurge on an entire new outfit can get just as much of a style boost for less by adding one of our statement necklaces. Accessories can give last year's looks a tiffanys feel." Herrin adds another reason for their success, "Since much of our jewelry is sold at private in-home trunk shows, where girlfriends get together to connect and get a few style tips, it's entertainment as much as shopping. Party guests are having a great time, and if they like something, they buy. It's no pressure, and buying a necklace is about the same price as having a drink, dinner and a movie."

Most Stylists work their multi-channel jewelry business part time, from home, allowing them tremendous flexibility. Herrin added, "Whether women are in search of a part-time income they can do while their kids are in school, adding additional income to a full-time job, looking for a full-time career with built in balance, or they are a boomer that wants to rebuild some recently lost retirement savings, Stella & Dot offers the flexibility to craft their own personalized economic stimulus plan." While many other direct selling companies don't sell products online, Stella & Dot is innovating the home-based business by making it truly multi-channel. Stella & Dot offers personalized ecommerce websites to its Stylists with social networking marketing features, like posting product links on Facebook.

Feb. 11--The average sales volume at stores on election day yesterday was double the daily average, and reached NIS 100 per square meter. The average daily sales volume was NIS 50 in the three weeks that preceded the elections. The figures were compiled by RIS System for mall ratings from actual sales proceeds at 800 stores of fashion, books, jewelry, gifts, opticians, office equipment, and other retail chains.

Large malls saw average sales volume on election day Two Hearts pendant by 132 percent to NIS 140 per square meter from NIS 60 per square meter. Yesterday's stormy weather further boosted traffic at indoor malls, while average sales volume at strip malls rose by only 70 percent to NIS 50 per square meter from NIS 30 per square meter.

Although retailers were satisfied with yesterday's proceeds, yesterday's election day sales were 8 percent less than on the last election day in March 2006.

The Kirion Mall in Kiryat Bialik had the greatest increase in sales proceeds yesterday, at 200 percent compared with the daily average. The Modi'in Mall saw its first ever sell-out day, with a 200 percent increase in sales proceeds. Especially heavy sales were Venetian Link necklace at the Kanyon Hazahav in Rishon LeZion (190 percent over the daily average), the Givatayim Mall (up 175 percent), the Rananim Mall in Ra'anana (up 174 percent), the Azrieli Mall in Tel Aviv (up 167 percent), the Holon Mall (up 165 percent), and the Grand Kanyon in Haifa, the Ayalon Mall in Ramat Gan, and the Bat Yam Mall (up 160 percent).

Stores in downtown Jerusalem saw only half their Link necklace average sales proceeds, because of the stormy weather and because many businesses did not open at all.

When money's tight, John Mickinak said one of the last items people think about buying are antiques. But, those classic pieces could, in fact, be the best deal.

When the 36th annual Antiques Show & Sale, which benefits the Monongalia Arts Center, comes to Lakeview Golf Resort and Spa on Feb. 27-March 1, Mickinak, comanager of the show, said it's a perfect time to buy some items you need, because Tiffany 1837 Round lock pendant can be a great deal.

"I think when most people think of antiques, they think they're more expensive and that's not true at all," he said. "Antiques are 100 percent recycled. Believe it or not, it's cheaper to buy antique furniture than new.

"They hold their value, whereas new furniture depreciates faster than vehicles. If something's been around 100 years, it's going to last."

The event, featuring about 40 different Tiffany Cushion Drop earrings, will be from 1-6 p.m. Feb. 27, 11 a.m.-8 p.m. Feb. 28 and noon-5 p.m. March 1. Admission is $6 and is good for all three days. A portion of the proceeds goes to MAC.

Mickinak, who's run the antiques show for 10 years with co-manager John Kroeck, said furniture stores often mark up their prices as much as 500 percent. Compare that price to the cheaper price of an antique, which has already stood the test of Tiffany Cushion Triple drop pendant, and he said it's a no-brainer.

The show will feature fine, early furniture, as well as glassware, china, jewelry, costume jewelry, stoneware, art, paintings, clocks, handmade Oriental rugs and more. Local items, such as glassware and books, will also be available.

"Whatever you might be interested in, chances are you can find it at this show," Mickinak said.

Since it's the only show in the area, Mickinak said the variety of items will be greater, so while you'll find items that are 200 years old, you can also find items from the 1950s.

Ro Brooks, executive director of MAC, said the show is one of the main fundraisers for the organization, a nonprofit arts and cultural center that offers classes in visual and performing arts. MAC's been involved with the show for about 31 years.

"It would be great for people to come out. Even if they're not interested in antiques, there's still plenty to look at," Brooks said.

And, if you have an antique of your own, you may bring it to the show for an appraisal, she said. Antique and collectible appraisals will be from 1-4 p.m. Saturday. John Kuehn, owner of John P. Kuehn Fine Jewelers on High Street, will appraise jewelry from 1-3 p.m. Sunday. The cost for verbal appraisals is $7, and written appraisals are $15. All proceeds from the appraisals will go to the MAC. Brooks added that you don't have to pay the admission cost to receive an appraisal or to attend the small art show sponsored by MAC.

The antiques show will be configured differently this year, Mickinak said; there will be no dealers in the hallways, only in the main room. And, while you're wandering around the show, you can also stop by the Reflections restaurant for a bite to eat or take a look at the art show.

"No matter what you're interested in, there will be something there for you," Mickinak said. Whether you have $5 or $10,000, it doesn't matter; you will be able to buy something, he added.

Plus, while at the antiques show, you can learn about the stories that go along with the items you purchase.

"It's not just the antiques. It's not just the item," Mickinak said. "It's the history that's attached to them."

Going-out-of-business sales will begin today at Fortunoff Holdings LLC's 20 retail locations, after a federal bankruptcy judge gave final approval of the estate's sale to a seven-party joint venture group Wednesday.

The firms are Tiger Capital Group LLC, SB Capital Group LLC, The Great American Group WF LLC, Hudson Capital Partners LLC, The Gordon Co. Inc. and Bobby Wilkerson Inc. The group will manage the liquidation of Fortunoff's remaining Two Hearts pendant and jewelry inventory, which is valued at retail at about $212 million.

Judge Robert Drain agreed to the sale of Fortunoff to the venture after hearing arguments from lawyers for the debtors and various creditors the day before. This is the proper time to sell these assets and to do it in this manner, Drain said on Tuesday.

Lawyers for Fortunoff told the judge that the retailer's gift cards, which it had stopped accepting after filing for Chapter 11 bankruptcy protection Feb. 5, would be honored until March 8. The New York State Attorney General's office said consumers still hold an estimated $8.5 million in Fortunoff gift cards and credit slips.

On Monday, the Tiger Capital-led group won an auction for the assets with a bid of Venetian Link necklace $82 million. It beat out the stalking horse bidder, itself a joint venture between liquidators Hillco Merchant Resources and Gordon Brothers Retail Partners Inc., which bears no relation to The Gordon Co. Fortunoff will pay Hillco and Gordon Brothers a breakup fee of $500,000.

This is the second Chapter 11 petition for Fortunoff in as many years. The company filed in early 2008 and was purchased by NRDC Equity Partners in March of that year. On Tuesday, Salvatore Lobiondo of Zolfo Cooper, a restructuring adviser to Atlas ring, testified that most parties seeking to purchase the retailer in the latest auction did not want it as a going concern because of the amount of cash needed to support its continuing operation.

Earlier in the week, Fortunoff's Hewlett, a single-location Long Island store started by a Fortunoff family member, but independent of the chain, sought to explain to customers that it was not liquidating.

A man was charged with grand theft and defrauding a pawn broker after he stole from his girlfriend's mother and tried to sell the jewelry, deputies said.

The Hernando County Sheriff's Office responded Tiffany Cushion Drop earrings afternoon to 9326 Bay Drive and talked to a woman who said $400 was missing from her bedroom drawer, according to an arrest report.

Two necklaces, two gold rings, one gold cross and one pair of cold hoop earrings with diamonds also were reported stolen.

Kevin P. Wolf, 21, who was dating the victim's daughter, had been living at the residence for a few months and had access to the bedroom, deputies said.

Wolf admitted to removing the cash and jewelry Tiffany Cushion Triple drop pendant at various during the past two months, according to the report.

Wolf said he pawned the items at Nature Coast Tiffany Key Heart key charm in Spring Hill, which was confirmed by a pawn shop employee, deputies said.

He was arrested and charged with grand theft, dealing in stolen property and defrauding a pawn broker.

Oct. 26--PANAMA CITY, Fla. -- PANAMA CITY -- A local custom jewelry shop is the first in Florida to receive new technology aimed at bringing customized jewelry to the masses.

Customers now can alter designs through a Visual Return to Tiffany Case, a touch-screen computer with more than 1,000 designs.

"Our clients don't want run-ofthe-mill stuff," said Joshua Griffin, Creative Gems co-owner.

Griffin and business partner Nick Adamson have been producing jewelry at Creative Gems, 203-B, W. 23rd St., since they opened in 2006. The idea was to have the newest technology and designs. The VDC allows the shop to hold less inventory and offer more designs.

In May, Griffin and Adamson are the first store owners Charm bracelet to use the VDC, said Matt Lauzon, president and founder of Paragon Lake, which created the VDC. About 45 stores nationwide have the VDC, he said.

"This is an opportunity to get new and fresh inventory," Lauzon said.

The display is updated with designs from about 75 designers every two weeks. Custom Gems has its own custom jewelry line, Bellamore, which is uploaded to the digital display. Jewelry can sit unsold for years, so having the digital jewelry display case saves stores money, Lauzon said.

Lauzon said mass-customizing jewelry will be a market trend. Everything from cars to business cards are being customized, he said. "More and more customers are leaning to personalization," Lauzon said.

Paragon Lake gets about eight orders daily, courtesy of Coin Edge disc pendant VDCs. At the jewelry shop, customers can scroll through earring, bracelet, pendent and ring designs, selecting different metals and gems. Once an order is placed, Paragon Lake creates the piece and mails it to the store, where the client picks it up.

Creative Gems has a high-tech, interactive Web site and software and hardware for customizing, but Adamson still creates hand-made pieces, repairs jewelry and watches and sketches new designs on paper with his father, who is a retired jeweler.

In a release, the group noted that the new collection, made up of large, fun, "statement jewelry," offers price conscious alternatives to dc's 18k gold and gemstone designer jewelry collection.

As described by the group, Dominique Cohen's tiffany jewellery Collection:

- Affordable: This new collection offers iconic, dynamic and price conscious alternatives to dc's 18k gold and gemstone designer jewelry collection.

- Price Points: $75 to $1100...most items below $600.

- Concept: Collection is made up of large, fun, "silver money clip jewelry" with weight. Each piece has loads of the dc textures, shine, look and feel.

- Inspirations include: Mexican artisans of the late 1950's, water, classic shapes and execution interpreted within the dc design language, French coins/champagne bubble texture.

- Sterling collection differs from dc's 18k gold collection - gold collection is designed to layer, add to over time, and collect a continually building wardrobe. Sterling pieces stand-alone.

- Dominique Cohen's Sterling Collection now available exclusively at Dominique Cohen stores (LA and NYC), Saks Fifth Avenues nationwide and Neiman Marcus online.

- Dominique revealed a sneak peak of her new fun and colorful silver pendant-to-evening clutch handbags with unique custom made hardware - embellishments include a Buddha head, goddess coin, butterflies and cross body straps for ease in wearing. Affordable price points from $250-$485.

- Dominique's signature 18k jewelry collection features unique chain elements, one of a kind pearls and stones and 18k rose, yellow and "black" gold. Dominique combines elements of layering and versatility, made to make a woman feel distinctive.

- Jewelry featured prominently in films such as Reign Over Me, Disturbia, White Oleander and Get Smart.

- Clients include Michelle Pfeifer, Cameron Diaz, Jennifer Aniston, Rachel Ray, Oprah Winfrey.

- Dominique Cohen recently designed a successful jewelry collection for Target. Dominique was Target's first featured jewelry designer and has been their most successful to date.

- La Cachette Bistro provided lite bites at Nov 14th event along with Champagne Cattier, while Shaun Robinson was on hand signing her new book, "Exactly As I Am."

Nov. 20--Nancy Taylor of Kane'ohe has invited three talented friends to present a holiday trunk show from 5 to 9 tonight in her home. The show includes vests by Elizabeth Kent fashioned from vintage kimono, the whimsical bead jewelry of Bev tiffany necklaces, and Hadji Baba handbags, each an original piece of wearable art, by Lynda Sakraida. Information and directions: 235-1736 or 225-8271.

THE BUTIK TURNS 3

Popular Kaka'ako shop The Butik is celebrating its third birthday from 2 to 5 p.m. tomorrow. There will be a trunk show and sample sale of local designers such as Florencia Arias, Cirque and Posh Pua. Everything in the store will be 25 percent off, with tiffany jewellery vendors knocking off an additional 15 percent. Shave ice and cotton candy will be served.

MACY'S NIGHT OF STARS

Macy's Ala Moana is getting a jump on the holiday shopping season with its "Night of Stars" from 6 to 10 p.m. Sunday. The store is offering special free gifts with purchase, complimentary gift-wrap materials and a spotlight on local designers such as Iolani, tffany keys and Hawaiian Island Creations. Honolulu's Lynda Caris of Muse IX Designs will be there with her new "Haute Jewels" collection.

A highlight of the evening will be a visit from Honolulu first lady Gail Hannemann, who will sign commemorative Honolulu City Lights ornaments. The family of legendary surfer Eddie Aikau also will be there, as will Augie T., Ten Feet and Kalapana.

WATCH THESE PAGES

Our 14th annual gift wrap-up is coming next week on Black Friday, right here on the cover of Island Life. It's a gentle reminder to shop local designers first, and it's become a popular Honolulu tradition to clip and take the guide out on holiday shopping forays.

ROCK SHOP GOES VINTAGE

This month's Rock Shop event, presented by Anne Au, is all about vintage fashions and accessories. Micah Iaukea, owner of Cloth boutique, presents a "vintage fashion bar" with specially reduced holiday prices. For example: women's tops and skirts starting at $8, women's dresses at $18, men's shirts at $12 and men's blazers and jackets at $18.

It's from 6 to 9 p.m. Monday at the Honolulu Design Center.

Cette déclaration peut paraÎtre hyperbolique. Mais si l'on reconnaÎt que le Canada a produit un tiers de la consommation d'aluminium des Alliés pendant la guerre, que l'aluminium était le principal matériau utilisé pour fabriquer les avions et que le déroulement de la Seconde Guerre mondiale a été fondamentalement influencé par l'interaction entre offensives terrestres et aériennes, la rhétorique de Graham est sans doute colorée, mais elle est juste. Le programme d'aluminium était aussi un programme d'électricité. Sans les aménagements hydrauliques qui existaient déjà au Québec, et sans la capacité du Canada de réorganiser et de développer sa tiffany jewellery électrique pendant les années de guerre, la durée et l'envergure du programme d'aluminium auraient été inconcevables.

Si les rivières et le fleuve du Québec ont alimenté l'effort de guerre, dans quelle mesure la guerre a-t-elle influencé le «cours» de ces rivières et du fleuve ? Si l'on s'en tient au critère des nouveaux aménagements hydrauliques destinés à la production électrique, on note que, même si le Québec a développé sa capacité de production bien plus que toutes les autres provinces pendant la guerre, le rythme de développement n'a pas été aussi impressionnant que la précédente phase de croissance qui avait marqué les années 1920. Comme l'observe Claude Bellavance, la guerre a favorisé l'expansion de projets existants, mais sans donner naissance à de nouveaux sites majeurs, sauf Shipshaw93. Le contexte et la progression du développement, par contre, ont pris une direction radicalement différente. La guerre a créé une nouvelle politique du développement hydroélectrique, en mettant en place un programme d'interconnexion important et en rapprochant les complexes hydroélectriques du Québec avec les autres régions, que ce soit par des relations directes ou indirectes.

C'est encore la Seconde Guerre mondiale qui a fait naÎtre les cheap bangles politiques nécessaires à la restructuration de l'autorité réglementaire sur les cours d'eau et leur utilisation hydroélectrique. La création d'un contrôle fédéral sur l'électricité a du même coup diminué l'autorité provinciale et laissé aux fonctionnaires provinciaux deux activités seulement : la mise en application de la politique décidée au niveau fédéral et un rôle d'assistant par rapport au contrôleur fédéral de l'électricité. Celui-ci est intervenu sur le système privé de développement de la production électrique au Québec d'une manière inédite. Pour forcer les entreprises privées à agir dans le sens qu'il souhaitait, il a utilisé un pouvoir de levier provenant de trois sources : son bureau, la législation fédérale et les mesures d'urgence typiquement prises en situation de guerre. Il a demandé à Alcan de se développer massivement, et ce fut fait. Les complexes électriques privés ont construit de nouvelles interconnexions, conformément à ses ordres. Et c'est toute une cohorte de clients industriels, commerciaux et particuliers qui a accepté de réorganiser sa demande en électricité pour s'ajuster aux contraintes liées à l'effort de cheap rings. L'autorité du contrôleur fédéral de l'électricité était le symbole d'une politique verticale et hiérarchique, mais dans la pratique, elle faisait également appel à la coopération des agences provinciales et privées pour atteindre ses objectifs. Dans le cas de l'accord sur la rivière de l'Outaouais, les gouvernements provinciaux ont utilisé avec succès la situation de crise provoquée par la guerre et l'autorité du contrôleur de l'électricité pour passer outre les revendications de compétence fédérale qui existaient depuis longtemps par rapport à la rivière de l'Outaouais. Dans le cadre de cet accord et dans le traité du Saint-Laurent de 1941, les pressions liées au contexte de la Seconde Guerre mondiale ont fait sauter le verrou politique qui bloquait le développement de la période d'avant-guerre. Il aurait été difficile de continuer ce développement si des mesures d'urgence n'avaient pas accompagné la période de l'après-guerre immédiate. Les autres intérêts politiques impliqués dans la gestion des cours d'eau ont accédé aux exigences (devenues prioritaires) de l'effort de guerre.

The new PBTs were synthesized by the direct polycondensation of new monomer (BAMPCH.2HC1 or BAMPBCH.2HC1) with aromatic dicarboxylic acids (IV) in PPA under an argon atmosphere. It was necessary for the removal of HCl tiffany cufflinks the monomer by dehydrochlorination prior to polymerization. PPA was used as both condensing agent and solvent. The final polymer concentration was controlled at about 7.5% and the P^sub 2^O^sub 5^ content was maintained at about 85%. It is important to maintain the content of P^sub 2^O^sub 5^ to improve the viscosity of PBTs V. The molecular structures of all the synthesized PBTs V were characterized by ^sup 1^H NMR, FTIR and elemental analysis. Figure 1 shows the ^sup 1^H NMR spectrum of PBT V^tiffany jewellery a2^ and the ^sup 13^C NMR spectrum of PBT V^sub a5^ is presented in Fig. 2. The carbon resonance at 167.58 ppm attributed to C-11 indicated the successful formation of the thiazole ring; the resonance at 136.84 ppm was assigned to the phenyl carbon attached to the thiazole. The other aromatic carbons were shown between 129.98 and 154.45 ppm, The resonances at 66.73 and 122.28-130.98 ppm were assigned to hexafluoroisopropylidene carbons. The resonances between 25.00 and 48.82 ppm were assigned to the carbons of cyclohexylidene. In the FT-IR spectra of all the tiffany pendants PBTs V, the absorptions at 1615 and 819 cm^sup -1^ were attributed to C=N stretching. The absorptions of NH and SH disappeared in comparison with the FT-IR spectroscopy of BAMPCH.2HC1 or BAMPBCH.2HC1. All of these results showed a complete cyclization of intermediate open structure to benzothiazole rings. The elemental analysis values were consistent with those calculated for the proposed structures.

The Cambridge team compared heart tissue from two groups - patients with end-stage heart failure and those with healthy hearts. The diseased tissue came from men who had undergone heart transplants at Papworth Hospital, Cambridge, and the tiffany bracelets hearts from age-matched victims of road traffic accidents.

They found that specific regions of the DNA in the diseased hearts contained "marks" known as DNA methylation, whereas the healthy hearts did not. This is the first study linking DNA methylation with human heart failure.

DNA methylation is already known to play a tiffany jewellerypart in development of most cancers, and its role in other complex diseases such as schizophrenia and diabetes is being investigated.

This study, funded by the British Heart Foundation, suggests the process also underlies development of different types of heart disease.

According to lead author Dr Roger Foo of the University of Cambridge: "DNA methylation leaves 'marks' on the genome, and there is already good evidence that these marks are strongly influenced by environment and diet. We found that this process is tiffany money clips in diseased and normal hearts. Linking all these things together suggests this may be the 'missing link' between environmental factors and heart failure."

The findings deepen our understanding of the genetic changes that can lead to heart disease, and how these can be caused by diet and the environment. As a result, Foo's findings should open up new ways of managing and treating heart disease.

"The next stage of our research is to find hotspots in the genome. This should help us identify people at risk of heart disease, and pinpoint patients whose disease will progress fastest. This would radically alter how we manage patients with heart disease, allowing us to target treatments and tailor monitoring," Foo explains.

The DNA that makes up our genes comprises four "bases" or nucleotides - cytosine, guanine, adenine and thymine, commonly abbreviated to C, G, A and T. DNA methylation is the addition of a methyl group (CH3) to cytosine.

When bound to cytosine, the methyl group sticks out. This means it looks different and is recognised differently by proteins. As a result, methylation alters how genes are expressed, ie which are turned on and off.

Foo likens DNA methlyation to a fifth nucleotide: "We often think of DNA as being composed of four nucleotides. Now, we are beginning to think there is a fifth - the methylated C."

DNA methylation is a crucial part of normal development, allowing different cells to become different tissues despite having the same genes. As well as happening during development, DNA methlyation continues throughout our lives in response to environmental changes and can lead to disease.

According to the study's first author, Dr Mehregan Movassagh of the University of Cambridge: "DNA methylation is a mechanism by which the environment and diet alters the expression of certain human genes, and has been the explanation for why, for instance, identical twins may have differing features and differ in their susceptibility to disease, despite having an identical set of genes."

It is also a very widespread process, occurring in plants and insects as well as vertebrates. In honey bees, for example, it is the reduction in DNA methylation that occurs as a result of feeding royal jelly which causes genetically identical larvae to develop into a queen, rather than a worker.

Epigenetic factors, such as DNA methylation, are currently the focus of much medical research because they offer further insight into disease than simply looking at our genes.

"We already know that several genes play an important role in heart failure. Researchers have looked at mutations in these genes and sometimes don't see any, so it could be methylation, not mutation, which is responsible for the altered expression that leads to disease. This opens a new window on the link between genome and disease," Movassagh says.

Professor Jeremy Pearson, Associate Medical Director at the British Heart Foundation (BHF), which funded the research, said: "By detecting these molecular changes in failing hearts, this research suggests that previously unsuspected mechanisms contribute to the development of heart failure. The findings open up the possibility of identifying new ways to treat this debilitating condition, which affects more than 700,000 people in the UK. We're supporting these researchers and others around the country to help us turn these vital discoveries into treatments for patients."

Industry supplier Stuller has lately been getting tiffany jewellery tune with all the football fans out there. The company recently announced a major expansion of its NFL-licensed jewelry line.

A total of 13 new styles of stainless steel bracelets, pendants, key chains, money clips and earrings, launched in collaboration with NFL license-holder Team Titanium, now complement Stuller's existing line of 14-karat gold NFL products.

The pieces are available in all 32 NFL team logos and feature accessible price points, between $30 and $75 at retail. Each piece also comes in special packaging sealed with the NFL hologram.

To help retailers bangle the program, Stuller is offering fully customizable marketing support, including a direct-mail program available via Stuller.com. Through the program, users can sign onto the Web site, drag and drop images of the NFL team jewelry and logo onto ring produced templates, and then distribute the materials in their communities.

The trademark application (serial number 79059024) was filed on April 11, 2008 and was registered on Dec. 29.

The description of the mark registered is "The color(s) Green, Gold and White is/are claimed as a feature of the mark. The mark consists of a GOLD flag in the shape of a wing above the stylized WHITE phrase "RACING GREEN" above the stylized tiffany jewellery word "LONDON", all on a solid GREEN background".

The goods & services for which registration was sought are "Cosmetics, perfumes and non-medicated toiletries; cosmetic soaps; essential oils, dentifrices, mouthwashes, hair care preparations. Sunglasses, eyewear, spectacles, eyeglass frames, contact lenses and contact lens cases; reading glasses; eyewear cases; telephone apparatus; mobile phones; cases for mobile phones and computers. Jewelry, precious stones, horological and chronometric instruments; watches; clocks; cufflinks; tie clips. All purpose carrying bags, cases for business cards; cases for credit cards; attache cases; brief cases, luggage, umbrellas, walking sticks; leather articles, namely, purses, wallets, and key cases. Clothing, namely, footwear, headwear, coats, trousers, jackets, blouses, t-shirts, suits, braces, lingerie, cheap key rings, belts, shirts, socks and ties; leisure wear, casual wear, and sports clothing, namely, shorts, vests, swimwear, bathrobes and pajamas. The bringing together for the benefit of others, of a variety of goods, enabling customers to conveniently view and purchase those goods in the field of clothing, footwear, belts, headgear, hair care products and hair accessories, personal grooming products, jewelry cheap earrings imitation jewelry, eye wear, sporting and leisure goods, leather goods and imitations of leather including bags, cases, wallets, purses and hold alls, millinery, wedding apparel; mail order services featuring clothing, footwear, headgear, belts, hair care products and hair accessories, personal grooming products, jewelry and imitation jewelry, eye wear, sporting and leisure goods, leather goods and imitations of leather including bags, cases, wallets, purses and hold alls, millinery, wedding apparel; consultancy, information and advisory services relating to all the aforesaid services". For more information about US Fed News trademarks please contact: Sarabjit Jagirdar.

MINEOLA, N.Y., Jan. 14 -- The Nassau County District Attorney issued the following press release:

Nassau County District Attorney Kathleen Rice announced tiffany bracelets that a Levittown man has been convicted by a jury of robbery charges for orchestrating a jewelry store robbery during which he pretended to be an innocent customer.

Michael Dellaera, 21, was convicted of Robbery in the Second Degree, Robbery in the Third Degree, and Petit Larceny. He faces up to 15 years in prison at his March 11 sentencing.

Rice said that on June 26, 2008, Dellaera and his tiffany jewellery, Jamie Ramirez, spent part of the early afternoon smoking marijuana and using heroin before returning to Ramirez's home. Looking for a way to obtain money for drugs, they decided to rob Lee Oriental Jewelry on Hempstead Turnpike in East Meadow.

As planned, Dellaera, who had sold jewelry at the store before, posed as an innocent customer looking to sell a bracelet. Once he had been buzzed in by the store's owner, video surveillance showed him kick the door open behind him so Ramirez could enter. Ramirez, dressed in jeans, a grey hooded sweatshirt and mask, put Dellaera in a headlock and a BB-gun to his head while demanding money from the register. Ramirez then jumped over tiffany money clips counter, grabbed money out of the cash register, and fled.

Dellaera and Ramirez had planned for Dellaera to stay behind and speak to police before reuniting and splitting the proceeds of the robbery. When Dellaera was initially questioned by police at the store, Dellaera said he didn't know who the gunman was. Once he was presented with the video evidence, however, Dellaera admitted the gunman was his friend but denied any involvement. Further investigation by the Nassau County District Attorney's Office, however, uncovered Dellaera's exact role in the robbery. He was indicted on July 7, 2009.

Ramirez, 21, of Levittown, was arrested the day of the robbery and pleaded guilty to Attempted Robbery in the Second Degree. He is currently serving a two-year prison sentence.

"It was clear to my office from the start that there was more to this case than meets the eye," Rice said. "After a thorough investigation, we discovered Mr. Dellaera's true role in this robbery and have ensured that he will join his friend behind bars."