Standard&Poor's Ratings Services assigned its 'AAA/A-1+' rating to Eagle Tax-Exempt Trust's J series 20060023 class A certificates of participation, relating to the Sacramento Regional County Sanitation District, Calif.'s series 2004A financing authority revenue bonds. The long-term component of the rating is based on the 'AAA' rated, AMBAC-insured underlying bonds. The short-term component of the rating is based on a liquidity facility provided by Citibank N.A. until Feb. 1, 2007. The stable outlook is based on the insurance provider, Ambac Assurance Corp.