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Exhibit 5.1
[Letterhead of Capital Market Services]
Standard & Poor's
A Division of The McGraw-Hill Companies[LOGO]
ING Funds Distributor, Inc
1475 Dunwoody Drive
West Chester, Pennsylvania 19380
The Bank of New York
101 Barclay Street, 17W
New York, New York 10268
RE: EST Symphony Trust
Series 26, Equit's II
Gentlemen:
We have examined Registration Statement File No. 333-35204 for the
above mentioned trust. 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
trust. 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 portfolio
are the ratings currently 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 Pesident
FAC/gmh
