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Spc Debt Structure Join now to read essay Spc Debt Structure DEBT Debt consists of the following: December 30, 2007 September 30, 2007 Amount Rate(A) Amount Rate(A) Senior Subordinated Notes, due February 1, 2015 $ 700,000 7.4 % $ 700,000 7.4 % Senior Subordinated Notes, due October 1, 2013 2,873 8.5 % 2,873 8.5 %.