Stocks to consider shorting

It was almost impossible to find a few stocks to short that were not financial companies. So I'll divide them. I need to do more diligence, but essentially, buy PUTS 10% below Friday's closing price and set a date of Jan 09 (to get at least 3 quarters of new earnings data)

The challenge with Financials is that so many could merge and that plays havoc

FINANCIALS
KEY
COF
WFSL
JPM


NON-FINANCIALS
VMC
VAL
ABC
BKS
AN
USG
RL
QCOM
NKE
PGR
HOG
SHLD
CBS
BAM
KIM
BBY
BLC
HRP
LRY