Eagle Tax-Exempt Trust, J series 720053012 class A certificates of participation relating to the Massachusetts Health and Educational Facilities Authority's revenue bonds, Harvard University issue, series 2005C, is rated 'AAA/A-1+'. The long-term component of the rating is based on the 'AAA' rated, underlying bonds. The short-term component of the rating is based on a liquidity facility provided by Citibank N.A. until Dec. 1, 2006.