NEW YORK (Standard&Poor's) Jan. 29, 2008--Standard&Poor's Ratings Services reviewed an amendment dated Jan. 24, 2008, amending the supplemental trust agreements and the amended and restated master trust agreement for the Austin Trust BOA Certificate program and we have concluded that the amendment will not result in a reduction or withdrawal of the current ratings Standard&Poor's has assigned to outstanding series of floater and residual certificates. The amendment to Section 5.1(a) of the master trust agreement clarifies that if a principal credit source is identified in a supplemental trust agreement, then an act of bankruptcy of both the bond issuer (or underlying obligor) and the principal credit source would have to occur in order for
