New York, May 28, 2015 -- Moody's Investors Service, at the request of JP Morgan Securities LLC, has reviewed the proposed amendment dated as of May 28, 2015 (the Amendment) to the Series Trust Agreement relating to Puttable Tax-Exempt Receipts (PUTTERs) and Derivative Inverse Tax-Exempt Receipts (DRIVERs), Series 3302. The Amendment will not have an adverse effect on the credit quality of the certificates and therefore will not, in and of itself and as of this time, result in reduction or withdrawal of Moody's rating. Moody's does not express an opinion as to whether the amendment could have other, non credit-related effects.

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