Standard&Poor's Ratings Services assigned its 'AAA/A-1+' and 'AAA' ratings to Eclipse Funding LLC, Solar Eclipse certificates and Lunar Eclipse certificates, respectively, issued under trust series 2007-0051, relating to Orange County, Fla. tourist development tax refunding revenue bonds series 2007. 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 April 14, 2008. 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 the right
