(a) As reported in current report on Form 8-K dated February 22, 2006 (the “February Form 8-K”), the Company’s management and the Audit Committee of the Board of Directors, in consultation with the Company’s independent registered public accounting firm, KPMG LLP, concluded to restate previously issued consolidated financial statements for the fiscal quarters ended October 31, 2005 and July 31, 2005, the fiscal years ended April 30, 2005 and 2004 and the related fiscal quarters (the “Restatement Periods”). This restatement pertains primarily to errors in determining the Company’s state effective income tax rate, including errors in identifying changes in state apportionment, expiring state net operating losses and related factors.

This current report on Form 8-K/A amends and supplements the February Form 8-K to include the following statement:

Our Chief Executive Officer and Chief Financial Officer have considered, and are continuing to consider, the effect of the errors giving rise to the restatement on the adequacy of our disclosure controls and procedures as of the end of each of the applicable Restatement Periods. We will amend any disclosures pertaining to our evaluation of disclosure controls and procedures as appropriate in connection with filing restated financial statements for the Restatement Periods.

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