Goldman Sachs&Co. Municipal Product LLC Trust Floater Certificates Series 2007-39Z, relating to Illinois Development Finance Authority retirement housing revenue bonds (Regency Park at Lincolnwood Project) 1991 series B, are rated 'AAA/A-1+'. The long-term component of the rating is based on the underlying bonds. The short-term component of the rating is based on a liquidity facility provided by Special Situations Investing Group Inc. (NR) until April 15. 2008, which is enhanced by a guaranty provided by the Goldman Sachs&Co. (A-1+). Goldman Sachs&Co. Trust Residual Certificates Series 2007-39Z, relating to Illinois Development Finance Authority retirement housing revenue bonds (Regency Park at Lincolnwood Project), 1991 series B, are rated 'AAA'. The rating is based on the underlying