Yes. We mentioned in our commentary that we took a really hard look at our organization structure and tried to come up with what do we really need to run this business, what are some things that we need to reinvent in terms of how we’re doing them within the corporate office here and that was reflected in the recent work force reduction that we undertook. It was a painful process, a painful thing to go through but we did it so we are structured appropriately for what we expect this environment to be.

Janet Kloppenburg – JJK Research

You had said SG&A down $35 million so should we take the fiscal ’08 SG&A dollars of $381 and deduct $35 million and spread that out? Is that how you want us to think about this?

Michael L. Henry

Right, you should because what’s in that $381, if you recall we had an $8 million asset impairment on the Anaheim distribution center and materials handling equipment that certainly would not be a repetitive item. We had a $6.5 million goodwill impairment in the second quarter. Those are the two primary things that you probably would not have in your model because you run on kind of the more operating levels I’m sure. So those are the two things you’d want to take out of consideration.

Janet Kloppenburg – JJK Research

After that then you’ll go down another $35 million?

Michael L. Henry

No, we go down $20 after taking those other two things out.

Janet Kloppenburg – JJK Research

I’ve got it.

Michael L. Henry

So $35 on a GAAP basis, $20 on a non-GAAP basis.

Janet Kloppenburg – JJK Research

Okay, many thanks and lots of luck.

Michael L. Henry

Thank you.

Janet Kloppenburg – JJK Research

Hope to see you soon.

Operator