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 28, 2007,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a)(3)

The removal of First Trust Value Line 100 Fund Common Shares of Beneficial
Interest, Par Value $.01, is being effected because the Exchange knows or is
reliably informed that on June 15, 2007 the instruments representing the
securities comprising the entire class of this security came to evidence, by
operation of law or otherwise, other securities in substitution therefore and
represent no other right except, if such be the fact, the right to receive an
immediate cash payment.

The security was suspended from trading by the Exchange on June 18, 2007.