Bernard Sosnick – Gilford Securities

Since it is a timing issue I’m wondering whether or not you have a forecast of cash for the end of the year since the timing issue would imply maybe a $50 to $60 million increase in cash as you derive the benefits from the early payment of accounts payable.

Howard R. Levine

Bernie, the way I would think about it and I think you were implying this, is our strong and stable cash flow and financial position enable us to do some things that other weaker retailers might not be in a position to do. Having money in the bank today is not deriving much of a return and one of the things that we did in anticipation of some of our moves, was build up some inventory levels to ensure a stronger in-stock position.

Without getting into a lot of details about what it means over the next couple of quarters, I think the best way to think about it is over the long run we’ll continue to manage a strong financial position and hopefully be in a position to utilize that when opportunities exist. So I hope that helps you a little bit.

Bernard Sosnick – Gilford Securities

Yes, it does. Thank you very much.

Kiley F. Rawlins

Kim, I think we have time for one more question.

Operator

I think our last question comes from Laura Champine with Cowen.

Laura Champine – Cowen and Company

Good morning, guys. I think you called out $8 to $12 million in expenses expected in the fourth quarter from the store of the future and the change in space allocation in the stores and that sounds one-time but I know it’s part of ongoing expenses on those projects. Can you quantify what you spent there in Q3 that you’ve just reported and also talk to your expectations from those two projects for expense on the P&L in 2010 and then can you also talk in terms of Q4, that $8 to $12 million is that where you had planned it in your previous guidance or is that a change?

Kenneth T. Smith

I would say the $8 to $12 million is a function that the callouts there are the acceleration of our store of the future and the space allocation program that we discussed that is underway. So when we think of where we were thinking, what we’ve done is obviously placed a sharper pencil on it as, over the last several months, as we’ve ramped up.

So we, as compared to where we were, our expectations, there is some incremental aspects to that as we sharpen the pencil and fine-tune the rollout in our guidance for the fourth quarter. From an investment agenda, as we look to next year, as I said we’re still in the planning stages. We, as is consistent with our history, we’ll have a strategic investment agenda that we’ll work into our financial plans as we move to the future and plan accordingly.

Laura Champine – Cowen and Company

So in Q3 just as a follow-up, what was the expense on those two projects in Q3?

Kenneth T. Smith

I would just say there was a modest amount of expense added into Q3. We have accelerated our store of the future as we mentioned several quarters ago. The space reallocation really was very early innings in the third quarter and not as impactful. There were some modest ramp up costs, but I would say it was more modest in the third quarter.