Update to 2.40:

$Revision: 2.40 $ $Date: 2010/09/18 18:39:51 $
! Encode.pm Encode.xs
+ t/utf8ref.t
  Addressed: RT#59981: find_encoding("UTF-8")->encode crashes
    decode_utf8() is now a little faster, too.
  http://rt.cpan.org/Ticket/Display.html?id=59981
  http://rt.cpan.org/Ticket/Display.html?id=58541
! lib/Encode/Unicode/UTF7.pm
  Addressed: RT#56443 utf-8 flag is not turned off after calling
    Encode::encode('UTF-7', $string) to encode an ascii string
  http://rt.cpan.org/Ticket/Display.html?id=56443
! t/utf8strict.t
  Addressed: RT#57799
  http://rt.cpan.org/Ticket/Display.html?id=57799
! lib/Encode/Guess.pm
  Addressed: RT#46080: guess_encoding documentation
  http://rt.cpan.org/Ticket/Display.html?id=46080
! ucm/nextstep.ucm
  Addressed: RT#59668: nextstep encoding is broken - missing ASCII characters
  http://rt.cpan.org/Ticket/Display.html?id=59668
! lib/Encode/MIME/Header.pm t/mime-header.t
  Addressed: RT#52103: Encode::MIME::Header encoded words not separated by
    white space
  http://rt.cpan.org/Ticket/Display.html?id=52103
! t/guess.t lib/Encode/Guess.pm
  Addressed: Encode: silenced a warning by from_to(..., 'Guess', ...)
  http://coderepos.org/share/changeset/37731

(wiz)