AMERICAN RETIREMENT CORP (ACR-NYSE): Technical Viewpoint: From a low of $23.50 on Nov 29, 2005 prices rallied, reaching a high of $26.82 on Dec 8, 2005. A decline saw prices pull back, reaching a low of $24.50 on Jan 12, 2006. Another rally saw prices penetrate resistance, closing 1/13/06 at $27.97. Technicals: MACD-Histogram (MACD-H): A Buy Alert! was given on Jan 13, 2006 when the Histogram crossed the "0" line to the upside. Support: Remains at $25.00. Resistance: Is at None at current levels. Point & Figure: Reversed to the upside on Jan 13, 2006. A P&F upside reversal takes place at $26.00. Summary: Technical indicators have turned bullish. BUY! AMERICAN RETIREMENT CORP (ACR-NYSE) @ $28.13 Stop: Use a protective stop of $26.13. AMERICAN RETIREMENT CORP is currently trading @ $27.97 plus $3.28 on Jan 13, 2006. Price Objective: $37.50. Risk/Reward: $2.00 VS. $9.37. Today's Risk Reward Ratio: 5:1