Standard&Poor's Ratings Services assigned its 'AAA/A-1' and 'A' ratings to Morgan Stanley&Co. Inc. Trust floater and residual certificates, issued under trust series 2008-3088, relating to custody receipts series DB 2009-007 and DB 2009-008, relating to Lee Memorial Health System hospital revenue bonds, 2007 series A term bonds. The asset for the trust is a custody receipt holding an 'A' rated underlying bond and the credit enhancement. The 'AAA' rating for the floater certificates is based on the joint support (assuming low correlation) of the credit enhancement provider, Deutsche Bank AG (A+/A-1), and the underlying obligor. The credit enhancement is in the form of a credit and liquidity swap agreement that provides partial credit enhancement to the
