[R] Setting the names of a data.frame

[Santosh Srinivas]

I have tData as below. I need to set the names with the headers from the
first row in sHeaders
Sorry .. forgot how to set the names from row in another data frame .. pls
advise. 

names(tData) = sHeaders[1,] does not work correctly

Also, why doesn't drop.levels(sHeaders) not work?

dput(tData)
structure(list(V1 = structure(c(3L, 1L, 1L, 2L), .Label = c("P H Ravi
Kumar", 
"Rahul Kumar Singh", "Ramu GSV"), class = "factor"), V2 = structure(c(1L, 
3L, 3L, 2L), .Label = c("05/10/2010", "09/09/2010", "30/09/2010"
), class = "factor"), V3 = structure(c(2L, 1L, 1L, 2L), .Label = c("B", 
"S"), class = "factor"), V4 = structure(c(2L, 3L, 3L, 1L), .Label =
c("2120", 
"4000", "11000"), class = "factor"), V5 = structure(c(1L, 2L, 
2L, 1L), .Label = c("", "0.01"), class = "factor"), V6 = structure(c(2L, 
3L, 3L, 1L), .Label = c("765", "1000", "11000"), class = "factor"), 
    V7 = structure(c(1L, 2L, 2L, 1L), .Label = c("", "0.01"), class =
"factor")), .Names = c("V1", 
"V2", "V3", "V4", "V5", "V6", "V7"), row.names = 5:8, class = "data.frame")


dput(sHeaders)
structure(list(V1 = structure(1L, .Label = c("Name of Acquirer / Seller", 
"Qty", "Ramu GSV"), class = "factor"), V2 = structure(3L, .Label =
c("05/10/2010", 
"%", "Transaction Date"), class = "factor"), V3 = structure(1L, .Label =
c("Buy /Sale", 
"Qty", "S"), class = "factor"), V4 = structure(3L, .Label = c("4000", 
"%", "No.of Shares Transacted"), class = "factor"), V5 = structure(2L,
.Label = c("", 
"Holding after Transaction"), class = "factor"), V6 = structure(NA_integer_,
.Label = "1000", class = "factor"), 
    V7 = structure(NA_integer_, .Label = "", class = "factor")), .Names =
c("V1", 
"V2", "V3", "V4", "V5", "V6", "V7"), row.names = 3L, class = "data.frame")


Thanks very  much.