This is an administrative penalty action pursuant to Section 304 of EPCRA aand 103 of CERCLA issued to Philips Lumileds Lighting Company, San Jose, CA. The company self-disclosed the violations under the EPA Audit Policy. The violations involve failure to provide chemical accidental release information to the State Emergency Response Commission (SERC) and the Local Emergency Planning Committee (LEPC) as required under Section 304 of EPCRA and to the National Response Center as required under Section 103 of the Comprehensive Environmental Response, Compensation and Liability Act (CERCLA). Under the EPA's Audit Policy, if the facility has met all nine qualifying criteria, only the economic benefit portion of the penalty may be considered. The Complaint/Consent Agreement establishes that the economic benefit realized by the company as a result of the noncompliance was minimal and that the Respondent has qualified for mitigation of 100% of the gravity portion of the penalty. The penalty would have been approximately $43,233 had the violation been discovered by EPA prior to the self-disclosure under the Policy.