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Exhibit 4.1
Standard & Poor's
A Division of the McGraw-Hill
Companies
Capital Market Services Frank A. Ciccotto, Jr.
55 Water Street, 45th Floor
Senior Vice President &
New York, New York 10041 General Manager
Tel. 212 438 4417
Fax 212 438 7747
Frank Ciccotto@standard&poors.com
August 1, 2000
Salomon Smith Barney Inc.
7 World Trade Center
New York, N.Y. 10048
The Chase Manhattan Bank
4 New York Plaza
New York, N.Y. 10004
Re: Tax-Exempt Securities Trust
National Trust 244
New York Trust 181
Gentlemen:
We have examined Registration Statement File Nos. 333-40902 and 333-40898 for
the above-mentioned trusts. We hereby acknowledge that Kenny S&P Evaluation
Services, a division of J.J. Kenny Co., Inc. is currently acting as the
evaluator for the trusts. We hereby consent to the use in the Registration
Statement of the reference to Kenny S&P Evaluation Services, a division of J.J.
Kenny Co., Inc. as evaluator.
In addition, we hereby confirm that the ratings indicated in the Registration
Statement for the respective bonds comprising the trust portfolios are the
ratings indicated in our KENNYBASE database as of the date of the evaluation
report.
You are hereby authorized to file a copy of this letter with the Securities
and Exchange Commission.
Sincerely,
/s/ Frank A. Ciccotto
Frank A. Ciccotto
Vice President
