Interactive Data
----------------
Financial Times Information
100 William Street, 10th Floor
New York, NY 10038 USA Tel: (212) 269-6300 Fax: (212) 771-6987
July 21, 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 140: Post - Effective Amendment No. 2
Gentlemen:
We have examined the post-effective Amendment to the Registration Statement,
File No. 333-17307, for the referenced Trusts and acknowledge that Interactive
Data Corporation is currently acting as the evaluator for the Empire State
Municipal Exempt Trust Guaranteed Series 140. Subsequently, we hereby consent to
the reference of Interactive Data Corporation as Trust evaluator in the
post-effective Amendment.
In addition, we confirm that the ratings of the bonds comprising the portfolios
of the Trusts, 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
---------------------
Art Brasch
Vice President
733265.1
<PAGE>
July 21, 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 145: Post - Effective Amendment No. 1
Gentlemen:
We have examined the post-effective Amendment to the Registration Statement,
File No. 333-74097, for the referenced Trusts and acknowledge that Interactive
Data Corporation is currently acting as the evaluator for the Empire State
Municipal Exempt Trust Guaranteed Series 145. Subsequently, we hereby consent to
the reference of Interactive Data Corporation as Trust evaluator in the
post-effective Amendment.
In addition, we confirm that the ratings of the bonds comprising the portfolios
of the Trusts, 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
---------------------
Art Brasch
Vice President
733265.1
