-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, QyNklJoR1OhZRF0k9HAHTg2uHJ9ephKP3G35pQZGbDcHMB4iBTUQq/dc1X+JxSxJ DLUIRs9Q58fEfTCrdhpjIw== 0000905148-06-007443.txt : 20061226 0000905148-06-007443.hdr.sgml : 20061225 20061222185253 ACCESSION NUMBER: 0000905148-06-007443 CONFORMED SUBMISSION TYPE: NT-NSAR PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20061031 FILED AS OF DATE: 20061226 DATE AS OF CHANGE: 20061222 EFFECTIVENESS DATE: 20061226 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MUNIYIELD MICHIGAN INSURED FUND INC CENTRAL INDEX KEY: 0000890393 IRS NUMBER: 223196060 STATE OF INCORPORATION: NJ FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: NT-NSAR SEC ACT: 1940 Act SEC FILE NUMBER: 811-07080 FILM NUMBER: 061298031 BUSINESS ADDRESS: STREET 1: 800 SCUDDERS MILL RD CITY: PLAINSBORO STATE: NJ ZIP: 08536 BUSINESS PHONE: 6092822800 FORMER COMPANY: FORMER CONFORMED NAME: MUNIYIELD MICHIGAN INSURED FUND II INC DATE OF NAME CHANGE: 20020620 FORMER COMPANY: FORMER CONFORMED NAME: MUNIYIELD MICHIGAN INSURED FUND INC DATE OF NAME CHANGE: 19920929 NT-NSAR 1 efc6-3024_6006807fmntnsar.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 12b-25 Commission File Number 811-7080 -------- CUSIP Number 9254V 10 5 ---------- NOTIFICATION OF LATE FILING (Check One): [ ] Form 10-K [ ] Form 20-F [ ] Form 11-K [ ] Form 10-Q [X] Form N-SAR [ ] Form N-CSR For Period Ended: October 31, 2006 ---------------------------------------- [ ] Transition Report on Form 10-K [ ] Transition Report on Form 20-F [ ] Transition Report on Form 11-K [ ] Transition Report on Form 10-Q [ ] Transition Report on Form N-SAR [ ] Transition Report on Form N-CSR For the Transition Period Ended: ---------------------------- Read Attached Instruction Sheet Before Preparing Form. Please Print or Type. Nothing in this form shall be construed to imply that the Commission has verified any information contained herein. If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:________________________ 1 PART I REGISTRANT INFORMATION BlackRock MuniYield Michigan Insured Fund, Inc. - ------------------------------------------------------------------------------ Full Name of Registrant MuniYield Michigan Insured Fund, Inc. - ------------------------------------------------------------------------------ Former Name if Applicable 800 Scudders Mill Road - ------------------------------------------------------------------------------ Address of Principal Executive Office (Street and Number) Plainsboro, New Jersey 08536 - ------------------------------------------------------------------------------ City, State and Zip Code PART II RULE 12b-25(b) AND (c) If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate) X (a) The reasons described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense; (b) The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, 11-K, Form N-SAR or Form N-CSR, or portion thereof will be filed on or before the 15th calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q, or portion thereof will be filed on or before the fifth calendar day following the prescribed due date; and (c) The accountant's statement or other exhibit required by Rule 12b-25(c) has been attached if applicable. 2 PART III NARRATIVE State below in reasonable detail the reasons why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR or the transition report or portion thereof could not be filed within the prescribed time period. (Attach extra sheets if needed.) Due to a recent change in the accounting interpretation of the presentation in the Fund's financial statements of investments in tender option bonds or inverse floating rate bonds, the Fund is not able to finalize the presentation of these investments in its financial statements for a timely filing of its Form N-SAR to be made. Additionally, as a result of the foregoing, Deloitte & Touche LLP, the Fund's independent registered public accounting firm, is not able to finalize their audit of the financial statements of the Fund for a timely filing of the Form N-SAR to be made. The Fund's Form N-SAR will be completed and filed with the Securities and Exchange Commission as soon as practicable. PART IV OTHER INFORMATION (1) Name and telephone number of person to contact in regard to this notification. Donald C. Burke (609) 282-7085 - ------------------------------------------------------------------------------ (Name) (Area code) (Telephone number) (2) Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s). X Yes No --- --- (3) Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? Yes X No --- --- If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made. 3 Date December 22, 2006 By /s/ Donald C. Burke ---------------------------- -------------------------------- Donald C. Burke Vice President and Treasurer 4 -----END PRIVACY-ENHANCED MESSAGE-----