UNITED STATESSECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549-3010

Januar 15, 2009

Bruce A. MetzingerAssistant General Counsel and Assistant SecretarHalliburon CompanyP.O. Box 42807Houston, TX 77242-2807

Re: Hallburon Company

Dear Mr. Metzinger:

This is in regard to your letter dated Januar 13, 2009 concernng the shareholderproposal submitted by the United Association S&P 500 hidex Fund for inclusion inHalliburon's proxy materials for its upcoming annual meeting of securty holders. Yourletter indicates that the proponent has withdrawn the proposal, and that Halliburontherefore withdraws its Januar 7,2009 request for a no-action letter from the Division.Because the matter is now moot, we wil have no fuher comment.

Sincerely,

Michael J. ReedichSpecial Counsel

cc: Craig Rosenberg

ProxyV ote Plus1200 Shermer Road, Suite 216~orthbrook, IL 60062-4552

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1401 McKNNEY, SuI' 240 (770135) Po OFCE Box 42807 HoN, TEX 7742-2807

PHE 713.759.260

Januar 13, 2009

u.s. Securties and Exchange Commission Division of Corpration Finance Offce of Chief Counsel shareholderoroposais~ec.gov

RE: Halliburon Company: Request for No-Action Advice submitted Janua 7, 2009; Stockholder Proposal of United Association S&P 500 Index Fund (the "Fund")

Dear Sir/Madam:

On Januar 7, 2009, Halliburon Company ("Hallburon") filed a Request for No-Action Advice via email to shareholderproposals(asec.gov regarding a proposed resolution and supporting statement (the "Proposal") submitted on behalf of the Fund to Halliburon. Accompanying tls email is a copy of a letter dated Janua 13, 2009 from Craig Rosenberg of ProxyVote Plus, LLC to Hallburton withdrawing the Proposal on behalf of the Fund.

Because the Proposal was withdrawn, Hallburon is withdrawing its Request for No-

Action Advice.

If you have any questions or require fuer information, please do not hesitate to contact me (713-759-2623).

Very trly your,

~ t/.~

Bruce A. Metzinger Assistat General Counsel and

Assistant Secretar

Attachment

cc: Sean O'Ryan, United Association S&P 500 Index Fund via facsimile 202-628-5024

Craig Rosenberg, ProxyVote Plus, LLC via facsimile 847-205-0293

R:\LGALISECllocder Proposal. 2009 Pr.y\Uniied Asciation S&P SOO Index Fund Nol\ce"giWiihdrawal 01 1309,doo

, ,

'Ol/13/20~9 lA :33 PROXYVOTE PLUS iui~Ub4i~u T~U~ .~~w v_,--

ProxyVote Plus,LLC

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Jan 13, 2009

VI FACSIME: 713-759-2657

Ms. Sher D. Will Vice Prside and Corp Se Halliburon Compay 5 Houston Cetr

McK.y Stret Suite 240140 1

Hous Tex 77010

Re: Shaholder Prpoal

De Ms. Willia:

On bef or the Unite Assoiation S&P SOO JnK Fun I heby withdw the sholde propo subtt to Halbur Compay on Decbe 8, 2008. I am wiwigthe. prsa bese due to anadimstrve err the compay did not receive

the Company's common stok.verfication orthe Fund's beeficial ownerp of

Sincerely.

~'l/~~/c Crg Rosebeg

cc: Mr. Bruce A. Meter, Ast Gener Counsel an Assit Seretry~ HalliburnCopa

Corpration Finceu.s. Secties an Exchge Commss~ Division of

Mr. Se O'Ryan Unite Asocin

::~l:~~~~16 I :; ::::.::: I _...~ "'~=a

. HALiLIBU,R"'aN 1401 McKinney Street, Suite 2400 . Post Offce Box 42807 (77242-2807) Houston, TX 77010-4035

Phone 713.759.2600

Januar 7, 2009

u.s. Securties aid Exchange Commission Division of Corporation Finance Offce of Chief Counel shareholderoronosalsigsec.gov

RE: Halliburon Company: Request for No-Action Advice;

(the "Fund")stockholder Proposal of United Association S&P 500 Index Fund

DearSii/Madam:

the Fund a proposed resolution andProxyVote Plus, LLC has submitted on behalf of

supportg statement (the "Proposal") to be included in Halliburon Company's proxy materials for the Anua Meetig of Halliburon Company ("Hallburon") stockholders scheduled to be

via email to held on May 20,2009. This request for no-action advice is being submitted

Legal BUlleti No. 14D dated November 7,shareholderoroposals~sec.gov puruat to Sta

2008. A copyf e6h of the Proposal, ths letter and the Notification Letter (defined below)accompanies this email. .

report toDirectors submit a

The Proposal requests that the Halliburon Board of

shareholders contaning varous information related to compensation consu.tants.

For the reaSon detailed below, Halliburon intends to omit the Proposal from its 2009 proxy materials puruat to Rule 14a-8. Halliburon requests tht the Sta oftbe Division of

to the Seclties and Exchange Commssion (theCorporation Finance (the "Staff') recommend

Proposal from"Commission") that no enforcement action Will be tken if Hallburon omits the

its 2009 proxy statement.

The Fund Failed to Complv With the ProXY Rules Governing Stockholder Proposals.

Pursuant to Rule 14a-8(b)(1), in,ordert be~ligible to submit a proposal, the Fund mustHalliburon's securties entitled

have continuously held at leas $2,000 in market value, or 1 %, of

to be voted on the Proposa for at leas one ear on the date it submitted the Proposal. The FundHalliburon's common stock. The

does not appear in Halliburon's records as a record owner of

,.""'1

1/709 Hallburton Company Page 2 ofJRequest for No-Action Advice

trsmitt accompanying the Proposal indicates that the record holder of the stock will provide the Fund's beneficial ownership by separate letter.the verification of

By letter dated December 12, 2008 (the "Notification Letter") which was faxed and Rule

mailed to the Fund and ProxyVote Plus, LLC, Haliburon: (i) outlined the requirements of

l4a-8(b)(1); (ii) requested that the Fund or ProxyVote Plus, LLC provide Halliburon with a wrtten statement frm the record holder verifying the Fund held the requisite amount of securties for at least one year at the time the Proposal was submittd; and (ii) advised the Fund

be postmarked or tranmitted electronicallyand ProxyVote Plus, LLC that its response needed to

no later than 14 days from the date it received the Notification Lettr or Halliburon could exclude the Proposal pursuant to Rule l4a-8(f)(1).

the Proposal,mailed withn 14 days of receipt of

The Notification Letter was faxed and

which was faxed to and received by Halliburon on December 8, 2008. The fax confirmation indicates that the Fund and ProxyV ote Plus, LLC received the Notification Letter on December 12,2008. Therefore, pursuant to Rule 14a-8(f)(1), the Fund's or ProxyVote Plus, LLC's response to the Notification Letter needed to be postmarked or transmitted electronically by December 26, 2008.

As of the filing of this letter, Halliburon has not received any response or informationHalliburon common

from the Fund or ProxyVote Plus, LLC evidencing the Fund's ownership of

stock. The Proposal is excludable by Halliburon puruat to Rules 14a-8(b) and by l4a-8(f) because the procedural or eligibilty deficiency was notremedied after notification

Halliburon.

recommend to the Commssion that For the reason detailed above, we ask that the Staf

no action be ten if the Proposal is omitted.

Halliburon intends to fie its 2009 proxy statement and form of proxy no earlier thantheoffort above in support of omission

April 1, 2009. Halliburon submits that the reasons set

Proposal are adequate and have been filed in a timely maner in compliance with Rule 14a-8G)

80 days prior to the filing of definitive proxy material).

(not later th

this letter, Halliburon hereby notifies the Fund and ProxyVote Plus, LLC of Halliburon Company's intention to omit the Proposal from Halliburon's proxy statement and form of proxy for the 2009 Anual Meeting.

By copy of

';

11709 Hallburon Company Page 3 ofJRequest for No-Action Advice

If you have any questions or requie fuer informaton, please do not hesitate to contact me (713-759-2623).

Respectfuly submitted,~d.~ Bruce A. Metzinger Assistant Genera Counel and Assistant Secretar

Attachment

cc: Sean O'Ryan United Association S&P 500 Index Fund via facsimile 202-628-5024 847-205-0293

Crag Rosenberg, ProxyVote Plus, LLC via facsimile

R:\LEGAL\SEC\tockholder Proposals 2009 Proxy\No-action letter 010709 (United Association S&P 500 Index Fund).doc

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141 McKINNEY, SUI 240 (77010-35) - POS OFF Box 42807- Ho TEX m42-2807 PHONE 713.759.260

Write's dir dial: (713)159-2623

December 12, 2008

Mr. Sea O'Ryan United Association 901 Massahuset Avenue, NW Washigton, D.C. 20001

Crag Rosenberg

ProxyV ote Plus,LLC 12'00 Shermer Road, Ste. 216 Nortbrook,IL6oo62

Unite Association S&P 500 Index Fund

Re: Haliburon Company; Shareholder Proposal of

Gentlemen:

Association S&P 500 Hal1ibur1 Company has received the shaeholder proposa United

Index Fund ("United Asociaton Fund") submitted on beha of United Association Fund forstockholders. inclusion in Halliburon Company's proxy sttement for its 2009 anua meetig of

submit a shaeholder proposal,Rule 14a-8(b)(1) proVides tht in order to be eligible to

Unite Assocition Fund mus have contiuously held at least $2,000 in. maket value, or 1%, ofat leas one yea the company's securiti~s entitled to be vote on the proposal at the mootig for

Associaton Fund submitt the proposal. The Rule fuer requies tht theseby the date Unite facts be prx.en at the tie the propOsal is submitted.

Pleae provide a wrttn sttement from the reord holder verig that United Association Fund held the requiite.a.owitof securties for at lea one yea at the tie United

Fund submitted the proposal. Rule 14a-8(f)(1) provides tht the company mayAssociation not provide the inormation afr reivi

Unite Association Fund doesexclude tle proposa if

wrttn notification :fom the company of any procedur or' eligibilty deficieiicies. The Rule provides tht his response mus be postarked or trtted electrnicaly no later th 14 days

from the dae you recive ths notification.

Very try your,

~ l(. m~~~~

Bruce A. M~~r -Assistt Sereta

BAM . R:\LALISClcdor Pt 20 Pt Vot (UDil.) lZlio..doc

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Halliburton law Department

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CONFENT NOTICE Tt$ fa trsmio (anor th docume 8Cii It ma co confierJiiimn belongin to th sener w11c is pr bY th, iirneyic pr The.iRriii iid fo th useof the inidua or en na abe. if yoUR no th Jn reie you are he noti that any d1scloll copyg, disbu or th takig ohny acn in reiace on th cont of this Infon Isslt ~hib If you hae reed thIS 'lllon In em, pJ no se by telene to anage for the

rern of the docum .. . '"

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HalliburtonLaw Department

'Fa. ". p'" ',.' ..~ : : ... ~:'.. ~'~"l .,.\. "'.:. ;:t'. .. . ."~' . . ........... . ................. . ......,.. '.'. ". ... ."2 . .,:;, .... . .:.. ;'" . '" .,.\ .. -" .. .~'::;. . ..,Fr l3/lull lI.l17 LiPages ~ (incuding cover)

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if yo ar no th. in rpIgi yo ar Ii nt ~ n dlsul8 co, dlsut or the taki of aicn in renc on th co ofthis inn Is st prhilil. If you haereed this trision.. ei, plsuotlse by tene ti arrng fo thrern of th doumeii.

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1'1.2/08/2008 13:00 PROXIVOTE PLUS

ProxyVote Plus, llC

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I) 8, 2008

VTAFACSIMILE: 713-759-2657

Sbm D. Willi

Vic Prident and CoorScar Hallib Compay

5 .HOUSIOn. C$ie

240 1401 McKinne Stt, Suite

Houst, Tex 77010

Re: Shabolder Prsa

De Ms. Wilias:

PrxyVote Plus has bee retaed 10 adse the Unite Assooiation S&P SOO Indx Fund

on corptcgovem ma. Enlose pleas find th ceificate of the Fund's Chiefrega to Complice Ofc videcing PrxyVote Plus's authority to ret the Fund with .

r tls prpol. On belf of th Unite AlliatioD S&P soo Inda, Fun. 1 herby submit th

enclose sllde prosal (''Psa'' for inclusn in the Hallbuon Compay

("pay" proxy stemnt to be cirula to Compay shlde in cojunion wit th neximua.. nee or sbarold Th Prposa is submttd uner Rule 14()-S.(Poposas of

sety Holde) orilo U.S.Secies ard Bxge Comission's prxy reguations. The

Prl is bein submitd in order to prmote an enance corpora. go~ce system at the

Compa.

Compa stok value in exss of$2,00 in marketThFund is the beeficial owner of

to tbisda of submission. The . value th it ba held onlinuously fo mo dt a y. pror

anual meeting of

Fud inteds to hold the shas thug the dA of th Company'. next

shareoldet The reor holde of the st will providi th apriat vrificatoh of the Fund7sbeefiia owner by see ler.

If you have any queon or wish to discus the Prposa pleacontai.Mr. SeaPlubing and

O'Ryan. 202-628-5823, Unile Asiaon of JouCy and Appties of the

Pipe Fitt Inusuy of ti U.iite S1 and Caa, 901 MaSusett Avenue, N.W.,

Washigtoll D.C. 200 t. Copie of oirponde shoud.be forar to Mr. Sea O'Rya Thk. yo.

Sincly, . .., _~...__ . i' " C"J"'' fJ~,,- . r . Co

Cng Ro*,berg

00: Mr. Sea O'Ryan Unite A.1Siatlon

pH: 847.205.0275 WW.pl.xyot.plu.com ....I~?W.~ia . 1200 Shermer Ro, Suite 216 I..

Nohbrok, IL 60062.4552 FX; 847.205.0293

http:pleacontai.Mr

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RESOLVED. that th shareholders of Hallburtn Company \Company.) reuest that th Bord of Dirers submit a reort to shareholder containing the folloing

infnntion rela to any compensatin consultnt(s) that has provided advice on th

compesaon of the Company's senior executive wihin the pas. fie yers. or isfure: engaged to proide such advce in th

1. A list of any non-pensatin-rlate seiices proded to the Company or anysubsiiary of th Company by the cosultnt. and the natre of those services; Whe1er th Compan has In place any policies and/or procUre regarding2. non-cmpenslon-rlatad services proided by the consultnt. and a detail~ desorptlon of thpollcies and/or proceure;

3. Any servioe!lwhich th consultant has proVide to senIor e)Cectl of the

Company. or to any organiztions that th Company's, senior executives areservice;thos affliate Wih, and th nature of

4. The total fe paId annually by the Company to the consuhant for compesanrelat services and non-pensaton-rlate servic.

,.

1e report shOUld be prepared at resoable co. omit prorietry informaton. and be

distributed in the manner deeme most effent by the Company.

SupportngStalenl long-term interests of

Tonsure that execuve copensatn is aligne wi the be decided by a

shareolders, we believe executie copensation Issue should

comitt of independent dll'rs wit accss to unbias advice and analy. Our Companys proxy stament does not dl!lclseenough infonnation to allo shareholders to as It compen~tin consultnts independenC.

Questions hav been raise about the independence of compensatin cosultants inescalating execve compensation and additnal busine relationship therelation to work for the

wi the company. 'When a consultant doe other

consultnt may have

company. it create eiter the acal danger or perceived danger of a conflict ofCorpora interet,. said Charles Elson. director of th John L. Weinber Center for

Govemance at th. Univrsit of Dlawre. (Ling the Ud: Boards wsty of CEO pay

I Finance. April' 21. 200)

advise' conflic. Yahoo

We believ ther is a strg esse fo full disclosure of compensaion cosultntseriossLibrary sta that the CEO reived total acualat our Company. The Corporate

compesation of over $20 milion in 2007 and idntes his compensti as a "Very

High Concern.1I

Investors adopt guideline stang that In Marc 2007 the Councllof Instituonal

compesaton consultnts should be independent and that copanies should discose any oter servics provied by the consultnt firm. Compensation consultnt

independence has been raise aa a serious issue by the Busines Roundtable, the

k Natnal A$atlon of Corporate Directors. the House Commit on Oversht and

/

12/0~120~8 13:01 PROXYVOT8 f~U~ tU:JUD.i:7U ,.;;;--i,:'

Government Refrm. and a coalition of investors le by the Connecticu Stt PensionProminent companies including Procer & Gamble. ExonMobil, Pfzer, andFund. consultnt

ConcPhil1ps ha adopt policies to ensure compensaton

independence.

it Copensaton coultnt will helpof our Company'sreltonships wihFull disclosure

ensre that exee copensation decisions are rendere independently and in shareholdersl intre.

. ~li.

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