Standard&Poor's Ratings Services lowered its ratings on the seven Eagle Tax-Exempt Trusts listed below to 'AAA/A-1' from 'AAA/A-1+' due to the substitution of the existing liquidity agreement provided by Citibank N.A. (A-1+) with a liquidity agreement provided by Bayerische Landesbank (BayernLB) (A-1). The liquidity agreement provided by BayernLB shall provide for unremarketed tendered bonds upon a failed remarketing for tendered bonds. The stated expiration date of the affected class A certificate trusts is Oct. 25, 2007, and the affected trusts are as follows: Series 20010901, Series 20010902, Series 20060062, Series 20060077, Series 20060094, Series 20012201, and Series 992202. The downgrade only addresses the short-term component of the rating based on the substitution of the liquidity agreement whose effective
