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Select Asset, 7% Corp Bkd Call Trust Cert. 2007-1, J.C. Penney Debentures

Ticker: JBN

Parent Ticker:

OTC Grey Market Temporary Ticker:

Issuance Date: 01/31/2007

1st Call Date: 01/31/2012

Maturity Date: 03/01/2097

Shares Issued: 0

Overallotment Shares: 0

Coupon: 7.00%

Face Value: $25.00

Cumulative:

Qualified: No

Quarterly Dividend Amount: 0.437

Payment Months:

Payment Day: 1

S&P Rating: CCC-

III Rating (In Regards to Dividend Safety Only):

Moody Rating: Caa2

Fitch Rating: NR