New York, November 09, 2016 -- Moody's Investors Service, ("Moody's") at the request of Mesirow Financial, Inc., has reviewed the proposed amendment dated as of November 10, 2016 (the Amendment) to the Series Trust Agreement relating to Puttable Floating Rate Receipts, Series 2016-XM0230. The Amendment, which affects the Change in Proportionality, 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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