[Federal Register Volume 71, Number 8 (Thursday, January 12, 2006)]
[Notices]
[Pages 2070-2071]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-195]


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SECURITIES AND EXCHANGE COMMISSION


Issuer Delisting; Notice of Application of Mercury Air Group, 
Inc. To Withdraw Its Common Stock, $.01 Par Value, From Listing and 
Registration on the American Stock Exchange LLC File No. 1-07134

January 5, 2006.
    On December 13, 2005, Mercury Air Group, Inc., a Delaware 
corporation (``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 12d2-2(d) 
thereunder,\2\ to withdraw its common stock, $.01 par value 
(``Security''), from listing and registration on the American Stock 
Exchange LLC (``Amex'').
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    \1\ 15 U.S.C. 78l(d).
    \2\ 17 CFR 240.12d2-2(d).
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    On September 16, 2005, the Board of Directors (``Board'') of the 
Issuer unanimously approved resolutions to withdraw the Security from 
listing and registration on Amex. The Issuer stated that the Board is 
taking such action for the following reasons: (i) To eliminate the 
costs of compliance with Section 404 of the Sarbanes-Oxley Act and 
related regulations estimated to be up to $3,000,000 through June 30, 
2007 and approximately $500,000 per year thereafter; (ii) to reduce the 
limited time that management and other employees will have to spend to 
implement the Section 404 internal controls certificate provisions of 
the Sarbanes-Oxley Act, thus enabling them to devote more of their time 
and energy to the Issuer's strategy and operations.
    The Issuer stated in its application that it has met the 
requirements of Amex Rule 18 by complying with all applicable laws in 
effect in the State of Delaware, in which it is incorporated, and 
providing written notice of withdrawal to Amex.
    The Issuer's application relates solely to withdrawal of the 
Security from listing on the Amex and from registration under Section 
12(b) of the Act.\3\
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    \3\ 15 U.S.C. 78l(b).
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    Any interested person may, on or before January 31, 2006 comment on 
the facts bearing upon whether the application has been made in 
accordance with the rules of Amex, and what terms, if any, should be 
imposed by the Commission for the protection of investors. All comment 
letters may be submitted by either of the following methods.

Electronic Comments

     Use the Commission's Internet comment form (http://www.sec.gov/rules/delist.shtml); or
     Send an e-mail to [email protected]. Please include 
the File Number 1-07134 or;

Paper Comments

     Send paper comments in triplicate to Nancy M. Morris, 
Secretary, Securities and Exchange Commission, 100 F Street, NE., 
Washington, DC 20549-9303.

All submissions should refer to File Number 1-07134. This file number 
should be included on the subject line if e-mail is used. To help us 
process and review your comments more efficiently, please use only one 
method. The Commission will post all comments on the Commission's 
Internet Web site (http://www.sec.gov/rules/delist.shtml). Comments are 
also available for public inspection and copying in the Commission's 
Public Reference Room. All comments received will be posted without 
change; we do not edit personal identifying information from 
submissions. You should submit only information that you wish to make 
available publicly.
    The Commission, based on the information submitted to it, will 
issue an order granting the application after the date mentioned above, 
unless the Commission determines to order a hearing on the matter.


[[Page 2071]]


    For the Commission, by the Division of Market Regulation, 
pursuant to delegated authority.\4\
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    \4\ 17 CFR 200.30-3(a)(1).
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Nancy M. Morris,
Secretary.
[FR Doc. E6-195 Filed 1-11-06; 8:45 am]
BILLING CODE 8010-01-P