Item 3.    Source and Amount of Funds or Other Consideration

     The Reporting Persons beneficially own 2,349,800 shares of Common Stock (the “Shares”). A total of 323,400 of the Shares are owned of record by Mr. Siegel (the “Siegel Shares”) and a total of 2,026,400 of the Shares are owned of record by CFI (the “CFI Shares”). A total of 2,318,900 of the Shares were purchased by virtue of the exercise of certain put contracts described below. The aggregate purchase price of the 2,349,800 Shares beneficially owned by the Reporting Persons was $29,355,889. Mr. Siegel may be deemed to beneficially own all of the Shares because he is the sole trustee of the Siegel Trust, which owns all of the voting stock of CFI. The Siegel Trust may be deemed to beneficially own all of the Shares because it owns all of the voting stock of CFI and because Mr. Siegel is the sole trustee and beneficiary of the Siegel Trust. CFI may be deemed to beneficially own all ot the Shares because it is the owner of record of the CFI Shares and because it is controlled by the Siegel Trust and Mr. Siegel. CFI purchased the CFI Shares by using available working capital and Mr. Siegel purchased the Siegel Shares using personal funds.

     From time to time the Reporting Persons have purchased and sold securities of the Issuer. Beginning on or about June 14, 2005, the Reporting Persons began selling put contracts in the open market with varying expiration dates (the “Puts”). Each of the Puts gives its owner an option to sell 100 shares of Common Stock to the Reporting Persons at a price of $12.50 per share. The Reporting Persons received premiums between $0.15 and $1.25 per share for selling the Puts. As of July 19, 2006, the Reporting Persons have obligations to purchase 7,442,100 shares of Common Stock at $12.50 per share, if all such Puts are exercised prior to their expiration dates. On July 22, 2006, 576 Puts will expire if not exercised. On August 19, 2006, 70,595 Puts will expire if not exercised. On November 18, 2006, 3,250 Puts will expire if not exercised.

Item 4.    Purpose of Transaction

     The Reporting Persons sold the Puts to earn the premium customarily received for writing options and because they believed that, if such Puts were to be exercised, $12.50 per share represented an acceptable price to pay for the Common Stock. As of July 19, 2006, the Reporting Persons have obligations to purchase an additional 7,442,100 shares of Common Stock at $12.50 per share, if all the Puts are exercised prior to their expiration dates.

     CFI intends to monitor the Issuer’s business, trading performance, operating results, financial position and prospects. Depending on market conditions, including the trading activity with respect to the Issuer’s shares, their continuing evaluation of the business and prospects of the Issuer and other factors, the Reporting Persons may in the future take such actions with respect to their investments in the Issuer as they deem appropriate including, without limitation, purchasing additional shares, selling some or all of its Shares or purchasing or selling additional option contracts.

     Except as otherwise described herein or as expressly stated below, no Reporting Person, and to the best knowledge of the Reporting Persons, none of the persons set forth on Schedule A, has any present plan or proposal that relates to or would result in:

     (a)      The acquisition by any person of additional securities of the Issuer, or the disposition of securities of the Issuer;

     (b)      An extraordinary corporate transaction, such as a merger, reorganization or liquidation, involving the Issuer or any of its subsidiaries;

     (c)      A sale or transfer of a material amount of assets of the Issuer;

     (d)      Any change in the present board of directors or management of the Issuer, including any plans or proposals to change the number or term of directors or to fill any existing vacancies on the board;

     (e)      Any material change in the present capitalization or dividend policy of the Issuer;

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