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_________::::____#169 - April 28, 2006________________
#169 Updated:  4/27/06 10:17 p.m.

04/27/06
Prosecutor keeps the heat on Lay
Ken Lay is accustomed to being in control, and today he tried to rule his
cross-examination from the witness stand.

04/27/06
Ingles settles SEC accounting fraud claims
Supermarket chain Ingles Markets Inc. (IMKTA.O: Quote, Profile, Research) settled
claims it improperly accounted for certain vendor rebates or allowances, the U.S.
Securities and Exchange Commission said on Thursday.

04/27/06
Ex-CFO Pleads Guilty to 2 Fraud Charges
The former chief financial officer of Patterson-UTI Energy Inc., accused of
embezzling more than $77 million from the second-largest land-based oil and gas
drilling rig fleet in North America, pleaded guilty Thursday to a pair of fraud-related
charges.

04/27/06
Group's former finance chief guilty of fraud
The former finance director for the Texas Land Title Association was convicted late
Wednesday of fraud in a scheme that reaped more than $140,000.

04/27/06
SEC Rolls Up Accounting Fraud
Auto-parts maker and several former executives inappropriately increased income
and revenue to ''meet corporate earnings targets and mask declining operating
results,'' the regulator alleges.

04/27/06
Judge Won't Dismiss SEC Charges v. Ex-Citigroup Execs
A federal judge in Manhattan has denied a motion to dismiss allegations that two
former Citigroup Inc. executives cheated customers out of millions of dollars in
savings.
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