Form N-Q

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549

FORM N-Q


QUARTERLY SCHEDULE OF PORTFOLIO HOLDINGS OF REGISTERED MANAGEMENT INVESTMENT COMPANY

Investment Company Act file number         811-7484         

        Nuveen Massachusetts Premium Income Municipal Fund         
(Exact name of registrant as specified in charter)


        333 West Wacker Drive, Chicago, Illinois 60606         

(Address of principal executive offices) (Zip code)


Jessica R. Droeger—Vice President and Secretary
        333 West Wacker Drive, Chicago, Illinois 60606         

(Name and address of agent for service)

Registrant's telephone number, including area code:         312-917-7700        

Date of fiscal year end:            5/31          

Date of reporting period:          2/28/06         

Form N-Q is to be used by management investment companies, other than small business investment companies registered on Form N-5 (§§ 239.24 and 274.5 of this chapter), to file reports with the Commission, not later than 60 days after the close of the first and third fiscal quarters, pursuant to rule 30b1-5 under the Investment Company Act of 1940 (17 CFR 270.30b1-5). The Commission may use the information provided on Form N-Q in its regulatory, disclosure review, inspection, and policymaking roles.

A registrant is required to disclose the information specified by Form N-Q, and the Commission will make this information public. A registrant is not required to respond to the collection of information contained in Form N-Q unless the Form displays a currently valid Office of Management and Budget (“OMB”) control number. Please direct comments concerning the accuracy of the information collection burden estimate and any suggestions for reducing the burden to the Secretary, Securities and Exchange Commission, 450 Fifth Street, NW, Washington, DC 20549-0609. The OMB has reviewed this collection of information under the clearance requirements of 44 U.S.C. § 3507.

Item 1. Schedule of Investments

  Portfolio of Investments (Unaudited)

Nuveen Massachusetts Premium Income Municipal Fund (NMT)
February 28, 2006

        Optional         
Principal        Call         
Amount (000)    Description (1)    Provisions (2)    Ratings (3)    Value 

    Consumer Discretionary – 2.2% (1.5% of Total Investments)             
$          1,500    Boston Industrial Development Financing Authority, Massachusetts, Senior Revenue Bonds,    9/12 at 102.00    Ba3    $   1,543,470 
     Crosstown Center Project, Series 2002, 6.500%, 9/01/35 (Alternative Minimum Tax)             

    Consumer Staples – 0.8% (0.5% of Total Investments)             
550    Guam Economic Development Authority, Tobacco Settlement Asset-Backed Bonds, Series 2001B,    5/11 at 100.00    Baa3    560,544 
     5.500%, 5/15/41             

    Education and Civic Organizations – 36.9% (25.1% of Total Investments)             
750    Massachusetts Development Finance Agency, Revenue Bonds, Western New England College, Series    9/15 at 100.00    AAA    785,550 
     2005A, 5.000%, 9/01/33 – AGC Insured             
500    Massachusetts Development Finance Authority, Revenue Bonds, Belmont Hills School, Series 2001,    9/11 at 101.00    A    532,600 
     5.375%, 9/01/23             
890    Massachusetts Development Finance Authority, Revenue Bonds, Curry College, Series 2000A,    3/09 at 101.00    A    945,144 
     6.000%, 3/01/20 – ACA Insured             
1,000    Massachusetts Development Finance Authority, Revenue Bonds, Massachusetts College of Pharmacy    7/13 at 101.00    Baa1    1,066,020 
     and Allied Health Sciences, Series 2003C, 5.750%, 7/01/33             
1,745    Massachusetts Development Finance Authority, Revenue Bonds, Massachusetts College of Pharmacy    7/15 at 100.00    AAA    1,814,887 
     and Allied Health Sciences, Series 2005D, 5.000%, 7/01/27 – AGC Insured             
750    Massachusetts Development Finance Authority, Revenue Bonds, Milton Academy, Series 2003A,    9/13 at 100.00    AA–    804,007 
     5.000%, 9/01/19             
1,090    Massachusetts Development Finance Authority, Revenue Refunding Bonds, Boston University,    No Opt. Call    A3    1,289,710 
     Series 1999P, 6.000%, 5/15/29             
170    Massachusetts Education Loan Authority, Student Loan Revenue Bonds, Issue E, Series 1995,    7/06 at 100.00    AAA    170,908 
     6.150%, 7/01/10 – AMBAC Insured (Alternative Minimum Tax)             
1,550    Massachusetts Educational Finance Authority, Educational Loan Revenue Bonds, Series 2002E,    1/12 at 100.00    AAA    1,598,562 
     5.000%, 1/01/13 – AMBAC Insured (Alternative Minimum Tax)             
2,000    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, Boston College,    6/13 at 100.00    AA–    2,156,680 
     Series 2003N, 5.250%, 6/01/18             
1,000    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, Massachusetts    No Opt. Call    AAA    1,117,660 
     Institute of Technology, Series 2004M, 5.250%, 7/01/15             
1,500    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, University of    10/11 at 100.00    AAA    1,601,190 
     Massachusetts – Worcester Campus, Series 2001B, 5.250%, 10/01/31 – FGIC Insured             
500    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, Wellesley College,    7/13 at 100.00    AA+    526,150 
     Series 2003H, 5.000%, 7/01/26             
555    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, Williams College,    7/13 at 100.00    AA+    589,976 
     Series 2003H, 5.000%, 7/01/21             
500    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, Worcester State    11/12 at 100.00    AAA    522,600 
     College, Series 2002, 5.000%, 11/01/32 – AMBAC Insured             
2,300    Massachusetts Industrial Finance Agency, Revenue Bonds, Belmont Hill School, Series 1998,    9/08 at 101.00    A    2,364,078 
     5.250%, 9/01/28             
1,645    Massachusetts Industrial Finance Agency, Revenue Bonds, Whitehead Institute for Biomedical    7/06 at 100.00    Aa1    1,646,875 
     Research, Series 1993, 5.125%, 7/01/26             
4,000    New England Education Loan Marketing Corporation, Massachusetts, Student Loan Revenue Bonds,    No Opt. Call    A3    4,144,636 
     Subordinate Series 1992H, 6.900%, 11/01/09 (Alternative Minimum Tax)             
375    Puerto Rico Industrial, Tourist, Educational, Medical and Environmental Control Facilities    2/09 at 101.00    BBB–    386,760 
     Financing Authority, Higher Education Revenue Bonds, Ana G. Mendez University System, Series             
     1999, 5.375%, 2/01/19             
1,000    University of Massachusetts Building Authority, Senior Lien Project Revenue Bonds, Series    11/14 at 100.00    AAA    1,096,720 
     2004-1, 5.250%, 11/01/24 – AMBAC Insured             
725    University of Massachusetts Building Authority, Senior Lien Project Revenue Bonds, Series    No Opt. Call    AAA    791,352 
     2005-1, 5.000%, 5/01/15 – AMBAC Insured             

24,545    Total Education and Civic Organizations            25,952,065 

    Health Care – 18.2% (12.3% of Total Investments)             
1,250    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, Berkshire Health    10/11 at 101.00    BBB+    1,328,850 
     System, Series 2001E, 6.250%, 10/01/31             
1,000    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, Cape Cod Health Care    11/11 at 101.00    AA    1,046,130 
     Inc., Series 2001C, 5.250%, 11/15/31 – RAAI Insured             
1,000    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, Caritas Christi    7/12 at 101.00    BBB    1,086,650 
     Obligated Group, Series 2002B, 6.250%, 7/01/22             
935    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, Emerson Hospital,    8/15 at 100.00    AA    956,935 
     Series 2005E, 5.000%, 8/15/35 – RAAI Insured             
1,400    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, Lahey Clinic Medical    8/15 at 100.00    AAA    1,493,464 
     Center, Series 2005C, 5.000%, 8/15/21 – FGIC Insured             
1,000    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, Milton Hospital    7/15 at 100.00    BBB–    1,015,420 
     Project, Series 2005D, 5.250%, 7/01/30             
1,500    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, New England Medical    7/06 at 100.00    AAA    1,508,160 
     Center Hospitals, Series 1993G-1, 5.375%, 7/01/24 – MBIA Insured             
600    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, New England Medical    5/12 at 100.00    AAA    645,468 
     Center Hospitals, Series 2002H, 5.375%, 5/15/19 – FGIC Insured             
2,000    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, Partners HealthCare    7/11 at 101.00    AA–    2,179,380 
     System Inc., Series 2001C, 5.750%, 7/01/32             
375    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, UMass Memorial    7/11 at 100.00    BBB    408,353 
     Health Care, Series 2001C, 6.625%, 7/01/32             
1,115    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, UMass Memorial    7/15 at 100.00    BBB    1,123,619 
     Health Care, Series 2005D, 5.000%, 7/01/33             

12,175    Total Health Care            12,792,429 

    Housing/Multifamily – 11.9% (8.0% of Total Investments)             
1,500    Massachusetts Development Finance Authority, GNMA Collateralized Assisted Living Facility    3/12 at 105.00    AAA    1,662,900 
     Revenue Bonds, Arbors at Chicopee, Series 2001A, 6.250%, 9/20/42 (Alternative Minimum Tax)             
2,500    Massachusetts Development Finance Authority, GNMA Collateralized Revenue Bonds, VOA Concord    10/11 at 105.00    AAA    2,803,150 
     Assisted Living Inc., Series 2000A, 6.900%, 10/20/41             
1,920    Massachusetts Development Financing Authority, Assisted Living Revenue Bonds, Prospect House    12/09 at 102.00    N/R    1,883,808 
     Apartments, Series 1999, 7.000%, 12/01/31             
500    Massachusetts Housing Finance Agency, Housing Revenue Bonds, Series 2003S, 5.050%, 12/01/23    6/13 at 100.00    AA–    510,405 
     (Alternative Minimum Tax)             
395    Massachusetts Housing Finance Agency, Rental Housing Mortgage Revenue Bonds, Series 1999D,    7/10 at 101.00    AAA    413,573 
     5.500%, 7/01/13 – AMBAC Insured (Alternative Minimum Tax)             
1,000    Somerville Housing Authority, Massachusetts, GNMA Collateralized Mortgage Revenue Bonds,    5/12 at 103.00    AAA    1,061,470 
     Clarendon Hill Towers, Series 2002, 5.200%, 11/20/22             

7,815    Total Housing/Multifamily            8,335,306 

    Industrials – 0.6% (0.4% of Total Investments)             
400    Massachusetts Development Finance Agency, Solid Waste Disposal Revenue Bonds, Waste Management    No Opt. Call    BBB    427,220 
     Inc., Series 2003, 5.450%, 6/01/14             

    Long-Term Care – 3.2% (2.2% of Total Investments)             
1,270    Boston, Massachusetts, FHA-Insured Mortgage Revenue Bonds, Deutsches Altenheim Inc., Series    10/08 at 105.00    AAA    1,383,906 
     1998A, 6.125%, 10/01/31             
485    Massachusetts Industrial Finance Agency, FHA-Insured Project Revenue Bonds, Heights Crossing    8/06 at 102.00    AAA    495,486 
     LP, Series 1995, 6.000%, 2/01/15 (Alternative Minimum Tax)             
400    Massachusetts Industrial Finance Agency, First Mortgage Revenue Bonds, Berkshire Retirement    1/11 at 101.00    BBB–    399,280 
     Community, Series 1994B, 4.750%, 7/01/17             

2,155    Total Long-Term Care            2,278,672 

    Tax Obligation/General – 19.5% (13.1% of Total Investments)             
500    Ashland, Massachusetts, General Obligation Bonds, Series 2004, 5.250%, 5/15/23 – AMBAC Insured    5/15 at 100.00    Aaa    547,945 
1,250    Boston, Massachusetts, General Obligation Bonds, Series 2005A, 5.000%, 1/01/17    1/15 at 100.00    Aa1    1,356,313 
1,000    Fall River, Massachusetts, General Obligation Bonds, Series 2003, 5.000%, 2/01/21 – FSA Insured    2/13 at 101.00    AAA    1,072,870 
2,500    Massachusetts Bay Transportation Authority, General Obligation Transportation System Bonds,    No Opt. Call    AAA    3,132,750 
     Series 1991A, 7.000%, 3/01/21             
1,275    Massachusetts, General Obligation Bonds, Consolidated Loan, Series 2001D, 6.000%, 11/01/13 –    No Opt. Call    AAA    1,458,766 
     MBIA Insured             
980    Monson, Massachusetts, General Obligation Bonds, Series 2002, 5.250%, 5/15/22 – AMBAC Insured    5/12 at 101.00    Aaa    1,061,957 
1,260    Norwell, Massachusetts, General Obligation Bonds, Series 2003, 5.000%, 11/15/20 – FGIC Insured    No Opt. Call    AAA    1,404,245 
    Springfield, Massachusetts, General Obligation Bonds, Series 2003:             
530     5.250%, 1/15/15 – MBIA Insured    1/13 at 100.00    AAA    578,569 
1,615     5.250%, 1/15/23 – MBIA Insured    1/13 at 100.00    AAA    1,749,239 
1,220    Worcester, Massachusetts, General Obligation Bonds, Series 2005A, 5.000%, 7/01/19 – FGIC    7/15 at 100.00    AAA    1,316,722 
     Insured             

12,130    Total Tax Obligation/General            13,679,376 

    Tax Obligation/Limited – 15.3% (10.3% of Total Investments)             
210    Martha’s Vineyard Land Bank, Massachusetts, Revenue Bonds, Series 2004, 5.000%, 5/01/26 –    5/14 at 100.00    AAA    222,930 
     AMBAC Insured             
940    Massachusetts Bay Transportation Authority, Assessment Bonds, Series 2005A, 5.000%, 7/01/18    7/15 at 100.00    AAA    1,017,578 
385    Massachusetts Bay Transportation Authority, Senior Lien Sales Tax Revenue Bonds, Series 2004C,    No Opt. Call    AAA    437,626 
     5.250%, 7/01/21             
550    Massachusetts College Building Authority, Project Revenue Bonds, Series 2004A, 5.000%, 5/01/19 –    5/14 at 100.00    AAA    588,990 
     MBIA Insured             
325    Massachusetts College Building Authority, Project Revenue Bonds, Series 2006A, 5.000%, 5/01/31    5/16 at 100.00    AAA    345,637 
     (WI/DD, Settling 3/08/06) – AMBAC Insured             
1,000    Massachusetts College Building Authority, Project Revenue Refunding Bonds, Series 2003B,    No Opt. Call    AAA    1,151,340 
     5.375%, 5/01/23 – XLCA Insured             
1,300    Massachusetts School Building Authority, Dedicated Sales Tax Revenue Bonds, Series 2005A,    8/15 at 100.00    AAA    1,401,036 
     5.000%, 8/15/20 – FSA Insured             
540    Massachusetts, Special Obligation Dedicated Tax Revenue Bonds, Series 2005, 5.000%, 1/01/20 –    No Opt. Call    AAA    597,856 
     FGIC Insured             
3,000    Massachusetts, Special Obligation Refunding Notes, Federal Highway Grant Anticipation Note    No Opt. Call    Aaa    3,234,090 
     Program, Series 2003A, 5.000%, 12/15/13 – FSA Insured             
1,500    Puerto Rico, Highway Revenue Bonds, Highway and Transportation Authority, Series 2003AA,    No Opt. Call    AAA    1,738,380 
     5.500%, 7/01/19 – MBIA Insured             

9,750    Total Tax Obligation/Limited            10,735,463 

    Transportation – 11.7% (7.9% of Total Investments)             
2,000    Massachusetts Port Authority, Revenue Bonds, Series 2003A, 5.000%, 7/01/33 – MBIA Insured    7/13 at 100.00    AAA    2,091,720 
1,900    Massachusetts Port Authority, Revenue Bonds, Series 2005A, 5.000%, 7/01/23 – AMBAC Insured    7/15 at 100.00    AAA    2,024,659 
4,000    Massachusetts Port Authority, Special Facilities Revenue Bonds, US Airways Group Inc., Series    9/06 at 102.00    AAA    4,122,840 
     1996A, 5.750%, 9/01/16 – MBIA Insured (Alternative Minimum Tax)             

7,900    Total Transportation            8,239,219 

    U.S. Guaranteed – 11.3% (7.6% of Total Investments) (4)             
410    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, CareGroup Inc.,    7/21 at 100.00    AAA    452,923 
     Series 1998A, 5.000%, 7/01/25 (Pre-refunded 7/01/21) – MBIA Insured             
2,000    Massachusetts Health and Educational Facilities Authority, Revenue Bonds, Daughters of Charity    7/06 at 100.00    Aaa    2,018,400 
     National Health System – Carney Hospital, Series 1994D, 6.100%, 7/01/14 (Pre-refunded 7/01/06)             
845    Massachusetts Port Authority, Revenue Bonds, Series 1982, 13.000%, 7/01/13 (ETM)    7/06 at 100.00    AAA    1,150,527 
1,250    Massachusetts, General Obligation Bonds, Consolidated Loan, Series 2004B, 5.000%, 8/01/24    8/14 at 100.00    AA (4)    1,349,288 
     (Pre-refunded 8/01/14)             
1,500    Massachusetts, Special Obligation Dedicated Tax Revenue Bonds, Series 2004, 5.250%, 1/01/25    1/14 at 100.00    AAA    1,643,565 
     (Pre-refunded 1/01/14) – FGIC Insured             
1,200    University of Massachusetts Building Authority, Senior Lien Project Revenue Bonds, Series    11/13 at 100.00    AAA    1,322,556 
     2003-1, 5.250%, 11/01/18 (Pre-refunded 11/01/13) – AMBAC Insured             

7,205    Total U.S. Guaranteed            7,937,259 

    Utilities – 3.6% (2.4% of Total Investments)             
1,000    Massachusetts Development Finance Agency, Resource Recovery Revenue Bonds, SEMass System,    1/12 at 101.00    AAA    1,101,390 
     Series 2001A, 5.625%, 1/01/16 – MBIA Insured             
415    Massachusetts Development Finance Agency, Solid Waste Disposal Revenue Bonds, Dominion Energy    8/16 at 100.00    Baa1    420,370 
     Brayton Point Project, Series 2006, 5.000%, 2/01/36 (Alternative Minimum Tax)             
1,000    Massachusetts Industrial Finance Agency, Resource Recovery Revenue Refunding Bonds, Ogden    12/08 at 102.00    BBB    1,023,300 
     Haverhill Project, Series 1998A, 5.600%, 12/01/19 (Alternative Minimum Tax)             

2,415    Total Utilities            2,545,060 

    Water and Sewer – 12.8% (8.7% of Total Investments)             
2,000    Boston Water and Sewerage Commission, Massachusetts, General Revenue Bonds, Senior Series    11/14 at 100.00    AA    2,126,420 
     2004A, 5.000%, 11/01/25             
1,500    Massachusetts Water Pollution Abatement Trust, Pooled Loan Program Bonds, Series 10, 5.000%,    8/14 at 100.00    AAA    1,590,375 
     8/01/26             
750    Massachusetts Water Pollution Abatement Trust, Pooled Loan Program Bonds, Series 11, 4.500%,    8/15 at 100.00    AAA    756,810 
     8/01/29             
1,500    Massachusetts Water Pollution Abatement Trust, Pooled Loan Program Bonds, Series 9, 5.000%,    8/13 at 100.00    AAA    1,595,190 
     8/01/22             
1,250    Massachusetts Water Pollution Abatement Trust, Revenue Bonds, MWRA Loan Program, Series 2002A,    8/12 at 100.00    AAA    1,350,588 
     5.250%, 8/01/20             
1,500    Massachusetts Water Resources Authority, General Revenue Bonds, Series 2005A, 5.000%, 8/01/28 –    8/17 at 100.00    AAA    1,607,265 
     MBIA Insured             

8,500    Total Water and Sewer            9,026,648 

$        97,040    Total Investments (cost $100,028,051) – 148.0%            104,052,731 


    Other Assets Less Liabilities – 0.3%            275,970 

    Preferred Shares, at Liquidation Value – (48.3)%            (34,000,000) 

    Net Assets Applicable to Common Shares – 100%            $  70,328,701 



(1)    All percentages shown in the Portfolio of Investments are based on net assets applicable to Common 
    shares unless otherwise noted. 
(2)    Optional Call Provisions: Dates (month and year) and prices of the earliest optional call or redemption. 
    There may be other call provisions at varying prices at later dates. Certain mortgage-backed securities 
    may be subject to periodic principal paydowns. 
(3)    Ratings: Using the higher of Standard & Poor’s or Moody’s rating. Ratings below BBB by Standard & Poor’s 
    Group or Baa by Moody’s Investor Service, Inc. are considered to be below investment grade. 
(4)    Investment is backed by an escrow or trust containing sufficient U.S. Government or U.S. Government 
    agency securities which ensure the timely payment of principal and interest. Such investments are normally 
    considered to be equivalent to AAA rated securities. 
N/R    Investment is not rated. 
WI/DD    Investment purchased on a when-issued or delayed delivery basis. 
(ETM)    Investment is escrowed to maturity. 

Income Tax Information

The following information is presented on an income tax basis. Differences between amounts for financial statement and federal income tax purposes are primarily due to the treatment of paydown gains and losses, timing differences in recognizing taxable market discount and timing differences in recognizing certain gains and losses on investment transactions.

At February 28, 2006, the cost of investments was $99,950,149.

Gross unrealized appreciation and gross unrealized depreciation of investments at February 28, 2006, were as follows:


Gross unrealized:     
  Appreciation    $4,227,159 
  Depreciation    (124,577) 

Net unrealized appreciation (depreciation) of investments    $4,102,582 



Item 2. Controls and Procedures.

  1. The registrant's principal executive and principal financial officers, or persons performing similar functions, have concluded that the registrant's disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940, as amended (the "1940 Act") (17 CFR 270.30a-3(c))) are effective, as of a date within 90 days of the filing date of this report that includes the disclosure required by this paragraph, based on their evaluation of the controls and procedures required by Rule 30a-3(b) under the 1940 Act (17 CFR 270.30a-3(b)) and Rule 13a-15(b) or 15d-15(b) under the Securities Exchange Act of 1934 (17 CFR 240.13a-15(b) or 240.15d-15(b)).
  2. There were no changes in the registrant's internal control over financial reporting (as defined in Rule 30a-3(d) under the 1940 Act (17 CFR 270.30a-3(d)) that occurred during the registrant's last fiscal quarter that have materially affected, or are reasonably likely to materially affect, the registrant's internal control over financial reporting.

Item 3. Exhibits.

File as exhibits as part of this Form a separate certification for each principal executive officer and principal financial officer of the registrant as required by Rule 30a-2(a) under the 1940 Act (17 CFR 270.30a-2(a)), exactly as set forth below: EX-99 CERT Attached hereto.


SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

(Registrant)         Nuveen Massachusetts Premium Income Municipal Fund        

By (Signature and Title)*          /s/ Jessica R. Droeger                     
                                                    Jessica R. Droeger
                                                    Vice President and Secretary

Date         April 28, 2006        

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

By (Signature and Title)*         /s/ Gifford R. Zimmerman                    
                                                   Gifford R. Zimmerman
                                                   Chief Administrative Officer (principal executive officer) 

Date         April 28, 2006        

By (Signature and Title)*         /s/ Stephen D. Foy                              
                                                   Stephen D. Foy
                                                   Vice President and Controller (principal financial officer) 

Date        April 28, 2006        

* Print the name and title of each signing officer under his or her signature.