The rating on Ribco Trust floating rate trust receipts series 2006 FR-P87, relating to Massachusetts Health and Educational Facilities Authority revenue bonds, Harvard University issue series 2005A, has been affirmed at 'AAA/A-1', based on the deposit of additional bonds into the trust. The long-term component of the rating is based on the 'AAA' rated Massachusetts Health and Educational Facilities Authority revenue bonds, Harvard University issue series 2005A. The short-term component of the rating is based on a liquidity facility provided by Lehman Liquidity Co. LLC secured by a line of credit from Lehman Brothers Holdings Inc. expiring July 15, 2036. The rating on Ribco Trust residual interest trust receipts series 2006 RI-P87, relating to Massachusetts Health and Educational Facilities Authority