The Securities and Exchange Commission (``Commission'') is extending its Order, originally issued on August 4, 2003,\1\ and extended on July 14, 2004 (the ``2004 Order''),\2\ under section 17(e) of the Securities Exchange Act of 1934 (``Exchange Act''), regarding audits of financial statements of brokerdealers that are not

I. Introduction

On November 1, 2004, the National Association of Securities Dealers, Inc. (``NASD''), through its subsidiary, The Nasdaq Stock Market, Inc. (``Nasdaq''), filed with the Securities and Exchange Commission (``Commission''), pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 (``Act'') \1\ and Rule

Pursuant to section 19(b)(1) of the Securities Exchange Act of 1934 (``Act'') \1\ and Rule 19b4 thereunder,\2\ notice is hereby given that on July 26, 2005, the Pacific Exchange, Inc. (``PCX'' or ``Exchange'') filed with the Securities and Exchange Commission (``Commission'') the proposed rule change as described in Items I,

On December 1, 2005, Sony Corporation, a company incorporated in Japan (``Issuer''), filed an application with the Securities and Exchange Commission (``Commission''), pursuant to Section 12(d) of the Securities Exchange Act of 1934 (``Act'') \1\ and Rule 12d22(d) thereunder,\2\ to withdraw its American Depositary Shares, each