Article: S&P Assigns Preliminary Ratings to MUE Capital One's CMBS.

TOKYO -- Standard & Poor's today assigned its preliminary ratings to MUE Capital One Co. Ltd.'s JPY5.1 billion fixed-rate notes classes A through D due March 2009 (see list below). The notes are ultimately backed by a portfolio of four office buildings located in Tokyo.

The notes are secured by the beneficial interest held by MUE Capital One in four office properties, under a trust created with Yasuda Trust & Banking Co. Ltd. The properties are purchased from and master-leased to Yasuda Real Estate Co. Ltd., which, in turn subleases them to end tenants.

The preliminary ratings are based on information as of Feb. 15, 2002. Subsequent information may ...

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