Standard&Poor's Ratings Services assigned its 'AAA/A-1+' and 'AAA' ratings to Eclipse Funding LLC (District of Columbia), Solar Eclipse certificates and Lunar Eclipse certificates, respectively, issued under trust series 2006-0151, relating to Manufacturers and Traders Trust Co. certificates of participation series 2006. The long-term component of the rating is based on the 'AAA' rated, FGIC-insured underlying bonds. The short-term component of the rating is based on a liquidity facility provided by U.S. Bank N.A. until Oct. 15, 2007. The Solar Eclipse certificates will evidence beneficial ownership of and the right to receive certain future payment of principal, interest, and premium, if any on an undivided interest in all maturities of the bonds deposited in the trust and will have
