J.P. Morgan Securities, Inc., puttable tax-exempt receipts, series 2555 relating to Hamilton County, Ohio's sales tax refunding bonds, subordinate series 2006A are rated 'AAA/A-1+'. The long-term component of the rating is based on the 'AAA' rated FSA-insured Hamilton County, Ohio's sales tax refunding bonds, subordinate series 2006A. The short-term component of the rating is based on a liquidity facility provided by JPMorgan Chase Bank N.A., scheduled to expire Feb. 12, 2009. The receipt holders' ability to receive the purchase price from the liquidity provider may terminate without notice under certain conditions set forth in the documents. The short-term portion of the rating does not apply to any receipts that are designated "restricted PUTTERs" pursuant to section 2.8 of the "standard
