Standard & Poor's
A division of The McGraw-Hill Companies
October 27, 2000
ING Funds Distributors, Inc.
230 Park Avenue
New York, NY 10169
Re: Insured Municipal Securities Trust,
New Jersey Navigator Insured Series 2
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Gentlemen:
We have examined the post-effective Amendment to the Registration
Statement File No. 33-37297 for the above-captioned 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 Amendment 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
above-referenced Amendment to the Registration Statement for the respective
bonds comprising the trust portfolio are the ratings indicated in our KENNYBASE
database.
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
FAC/trh
<PAGE>
Standard & Poor's
A division of The McGraw-Hill Companies
October 27, 2000
ING Funds Distributors, Inc.
230 Park Avenue
New York, NY 10169
Re: Insured Municipal Securities Trust,
Series 27 and New Jersey Navigator Insured Series 6
---------------------------------------------------
Gentlemen:
We have examined the post-effective Amendment to the Registration
Statement File No. 33-41923 for the above-captioned 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 Amendment 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
above-referenced Amendment to the Registration Statement for the respective
bonds comprising the trust portfolio are the ratings indicated in our KENNYBASE
database.
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
FAC/trh