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Related Securities for Parent Company: JCPNQ*

* Symbols ending with an asterisk are obsolete and no longer trading on the markets.

Symbol	Security	Exchange
COTRP	Structured Products CorTS, J.C. Penney Debs, 7 5/8% Certificates	OTOTC
JBR	Select Asset, Corp Bkd Call Trust Cert. 2006-1, 7% J.C. Penney Debentures	NYSE
CBTRP*	Select Asset, 7% Corp Bkd Call Trust Cert. 2007-1, J.C. Penney Debentures	OTOTC
EAZ*	Citigroup Funding ELKS 13.25% J.C. Penney Co. Inc. due 7/9/2009	NYSEA
JCPNQ*	J.C. Penney Co., Inc.	OTOTC
SJCPP*	MS Structured Asset SATURNS 2007-01, 7.00% J.C. Penney Co. Inc. due 3/1/2097	OTOTC

* Symbols ending with an asterisk are obsolete and no longer trading on the markets.