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 26, 2008
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,  2008 is being effected because the Exchange knows or  is  reliably
informed that  on  June 15, 2008 all rights pertaining to the entire class of
this security were extinguished.


The security was suspended by the Exchange on June 13, 2008.