Summary: GS Muni Product LLC Series 2007-13

Standard & Poors, March 2007

Standard and Poors RatingsXpress Credit Research provides in-depth coverage of international corporates, financial institutions, insurance companies, utilities, sovereigns and structured finance programs. RatingsXpress Credit Research lets users determine the credit rating of holdings and identify key factors underlying an issuer's creditworthiness, distinguishes the different risk exposures for new and existing deals, and provides an understanding of how their analysts interpret key regulatory, political and environmental events and their economic impact.

This product consists of a Summary Analysis: Bi-annual (at least). An abbreviated analysis containing Standard & Poor's issuer credit ratings as of the time the article was published. The analysis includes a rating rationale - the basis on which the rating was assigned - and an outlook section if the issuer is not on CreditWatch. Financial statistics are not included.

Abstract
Goldman Sachs & Co. Municipal Product LLC Trust Floater Certificates Series 2007-13, relating to Texas Municipal Gas Acquisition and Supply Corp. I, gas supply revenue bonds senior lien series 2006A (fixed rate), are rated 'AA-/A-1+'. The long-term component of the rating is based on the underlying bonds. The short-term component of the rating is based on a liquidity facility provided by Special Situations Investing Group Inc. (NR) until Feb 15. 2008, which is enhanced by a guaranty provided by the Goldman Sachs Group Inc. (A-1+). Goldman Sachs & Co. Trust Residual Certificates Series 2007-13, relating to Texas Municipal Gas Acquisition and Supply Corp. I gas supply revenue bonds senior lien series 2006A (fixed rate), are rated 'AA-'. The rating is...

Companies mentioned in this report are: Texas Municipal Gas Acquisition and Supply Corp. (Gas Prepay),GS Muni Product LLC
Action: New Rating

Texas Municipal Gas Acquisition and Supply Corp. (Gas Prepay),GS Muni Product LLC

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