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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
September 27, 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 246
California Trust 178
Florida Trust 94
Minnesota Trust 119
New Jersey Trust 146
Gentlemen:
We have examined Registration Statement File Nos. 333-44800, 333-44804, 333-
42234, 333-08751, and 333-44808 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
