PUZZLE, Jan. 18th, 2013

Previous Puzzle Congratulations to Alesha for being the first to solve it.

Given the following four definitions, what are the corresponding doublets?

1) a current gift = PRESENT PRESENT
2) a secure bank vault=SAFE SAFE
3) a short formal statement=BRIEF BRIEF
4) a fragile supply ship= TENDER TENDER

New Puzzle

The following list of words has been altered from the original word list:

heat              jeans                     ram                        silk                          mice                      malt      
pest              belly                      tears                      drapes                     bill                        gutter               
Change the first letter of each word above with the first letter of another word in the list.
What are the words in the new list? Is there a theme to this new list? And which one word which does not fit the theme.

The first correct answer gets the point!