FW PREFERRED CAPITAL TRUST I

Q: Mar 26 2004

Q: Mar 26 2004

Written communication about a business combination transaction (Rule 425)

Written communication about a business combination transaction (Rule 425)

Written communication about a business combination transaction (Rule 425)

Written communication about a business combination transaction (Rule 425)

Written communication about a business combination transaction (Rule 425)

Written communication about a business combination transaction (Rule 425)

Written communication about a business combination transaction (Rule 425)

Written communication about a business combination transaction (Rule 425)

Written communication about a business combination transaction (Rule 425)

Written communication about a business combination transaction (Rule 425)

Written communication about a business combination transaction (Rule 425)

Post-effective amendment to a registration statement

Post-effective amendment to a registration statement

Prospectus Supplement for Delayed or Continuous Offering

Prospectus filed under Rule 424(b)(1)

Registration statement under Securities Act of 1933 (amendment)

Registration of Securities on Exchange

Registration statement under Securities Act of 1933 (amendment)

Registration statement under Securities Act of 1933

FOSTER WHEELER LTD

FOSTER WHEELER LTD

FOSTER WHEELER LTD

FOSTER WHEELER HOLDINGS LTD

FOSTER WHEELER HOLDINGS LTD

Letter from the SEC