SECORITIES AND EXCHANGE COMMISSION ~J;W~ IDU@J;~1r

Boston, sponsor of six unit investaent trusts entitled Fidelity Capital InvestaeDt Plans, Fidelity Destiny Investaeat Plans, Fidelity PUnd Accuaulation Plans, Fidelity Trend Investment Plans, Puritan Accuaulation Plans and Sal .. Inve.taent Plans (foraerly Dow Theory Inve.taent Plans), with respect to a proposed offer of exchange by each Plan. ................
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