The Enstar Group Inc., Montgomery, Ala., has reported a 15-day delay in the filing of its annual Form 10-K report, citing the timing of audited financial statements for Green Tree Investments, in which Enstar held an indirect interest until July 2004.Enstar said Green Tree -- the successor company to Conseco Finance Corp., which was the successor to manufactured housing lender Green Tree Financial Corp. -- changed accounting firms last year and the new auditors have not yet completed the audit of Green Tree's 2004 financial statements. Enstar said it will file its 2004 Form 10-K with the Securities and Exchange Commission "as soon as the predecessor Green Tree auditors are able to agree to the inclusion of their audit reports" for fiscal year 2003.

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