Commercial Resecuritization Trust 2001-ABC2 Cl A Nts Rtd `AAA' By Fitch.

Business Editors

NEW YORK--(BUSINESS WIRE)--Feb. 23, 2001

Commercial Resecuritization Trust 2001-ABC2's $98.5 million class A-1 notes and $137.5 million class A-2 notes (together, the class A notes) are rated `AAA' by Fitch.

The rating addresses the likelihood that investors will receive principal on or before the stated maturity date in February 2013, as well as interest payments until the earlier of a liquidation event or when principal on the class A notes has paid down to zero. The rating does not address the likelihood of a liquidation event, nor the yield effects to investors should such an event occur. Therefore, class A note investors should be aware that a liquidation event could have an adverse effect on their yield.

The `AAA' rating is based on the overcollateralization within the structure, the liquidation procedures should a market value trigger be breached, and a credit swap provided by CRT 2001-ABC2 Credit Swap Trust.

The class A notes are overcollateralized with a senior interest in a portfolio of non-investment grade, commercial mortgage-backed securities. In addition, CRT 2001-ABC2 Credit Swap Trust provides a credit swap that may be called upon to cover any shortfall in providing a principal only defeasance on or before the stated maturity date in February 2013.

The structure of the transaction incorporates additional safeguards, such as market value triggers which, if the collateral begins to lose significant value, force early liquidation of the collateral and repayment or defeasance of the class A notes.