NOTIFICATION  OF  THE  REMOVAL  FROM  LISTING  AND REGISTRATION OF THE STATED
SECURITIES

The American Stock Exchange LLC hereby notifies  the  SEC of its intention to
remove   the  entire  class  of  the  stated  securities  from  listing   and
registration on the Exchange at the opening of business on December 26, 2006,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a)(4)

The removal  of  American  Corporate Accruals, Inc. Coupon receipts, expiring
December 15, 2006 is being effected because the Exchange knows or is reliably
informed that on December 15,  2006 all rights pertaining to the entire class
of this security were extinguished.


The security was suspended by the Exchange on December 15, 2006.