Interactive Data Corporation
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Financial Times Information
100 William Street, 10th Floor, New York, NY 10038 USA Tel: (212)269-6300
Fax: (212)771-6987
October 23, 2000
Glickenhaus & Co.
6 East 43rd Street
New York, New York 10017
Lebenthal & Co.
120 Broadway
New York, New York 10271
RE: EMPIRE STATE MUNICIPAL EXEMPT TRUST
Guaranteed Series 132: Post - Effective Amendment No. 4
Guaranteed Series 138: Post - Effective Amendment No. 3
Guaranteed Series 143: Post - Effective Amendment No. 2
Gentlemen:
We have examined the post-effective Amendment to the Registration Statement,
File No. 333-10983, 333-30481 and 333-64839, for the referenced Trust and
acknowledge that Interactive Data Corporation is currently acting as the
evaluator for the Empire State Municipal Exempt Trust Guaranteed Series 132.
Subsequently, we hereby consent to the reference of Interactive Data Corporation
as Trusts evaluator in the post-effective Amendment.
In addition, we confirm that the ratings of the bonds comprising the portfolios
of the Trust, as indicated in the Amendment to the Registration Statement, are
the ratings currently indicated in our Muniview data base.
You are hereby authorized to file a copy of this letter with the Securities and
Exchange Commission.
Sincerely,
/s/ Art Brasch
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Art Brasch
Vice President
