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Exhibit 99.5
TRUSTEE'S DISTRIBUTION STATEMENT
TO THE HOLDERS OF: 97-BELLSOUTH-1
The Bank of New York, as Trustee under the
Corporate Bonds Backed Certs.
Class A-1 Certificates
CUSIP NUMBER: 219-87H-AL9
in accordance with the Standard Terms and Conditions of Trust, The Bank of
New York, as trustee submits the following cash basis statement for the period
ending : January 17, 2000
INTEREST ACCOUNT
Balance as of July 15, 1999 0
Schedule Income received on securities.................. 1780000
Unscheduled Income received on securities............... 0
Schedule Interest received from Swap Counterparty....... 0
Unscheduled Interest received from Swap Counterparty.... 0
Interest Received on sale of Securties............... 0
LESS:
Distribution to Beneficial Holders............. 1215118
Distribution to Swap Counterparty.............. 0
Trustee Fees................................... 2250
Fees allocated for third party expenses..... 750
Balance as of January 17, 2000 Subtotal 561882
PRINCIPAL ACCOUNT
Balance as of July 15, 1999 0
Scheduled Principal payment received on securities...... 0
Principal received on sale of securities......... 0
LESS:
Distribution to Beneficial Holders................. 561882
Distribution to Swap Counterparty.................. 0
Balance as of January 17, 2000 Subtotal 561882
Balance 0
UNDERLYING SECURITIES HELD AS OF: January 17, 2000
Principal Title of Security
Amount LEHMAN CORP BD-BACKED CERTIFICATES
50000000 CUSIP# : 079-857-AF5
