Eagle Tax-Exempt Trust Series 20040044 class A certificates of participation, relating to Massachusetts Health and Educational Facilities Authority revenue bonds, Massachusetts Institute of Technology issue series K, 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 Citibank N.A. until Oct. 1, 2005. Complete ratings information is available to subscribers of RatingsDirect, Standard&Poor's Web-based credit analysis system, at www.ratingsdirect.com. All ratings affected by this rating action can be found on Standard&Poor's public Web site at www.standardandpoors.com; under Credit Ratings in the left navigation bar, select Find a Rating, then Credit Ratings Search.
