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 June 25, 2007,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a)(4)

The removal of American Corporate  Accruals,  Inc.  Coupon receipts, expiring
June 15, 2007 is being effected because the Exchange  knows  or  is  reliably
informed  that on June 15, 2007 all rights pertaining to the entire class  of
this security were extinguished.


The security was suspended by the Exchange on June 15, 2007.