X0203 0001143313 AMERICAN STOCK EXCHANGE LLC 0001264352 FIRST TRUST VALUE LINE R & IBBOTSON EQUITY ALLOCATION FUND 333-113080

1001 Warrenville Road Suite 300 Lisle IL ILLINOIS 60532

(630) 241-4141 Common Shares of Beneficial Interest, Par Value $.01 17 CFR 240.12d2-2(a)(4) Kerri L. Ramirez Manager, Corporate Actions and Proxy Rulings 2006-12-11