Moody's takes action on Eirles Two Limited Series 242

(The following statement was released by the rating agency)

May 19 - Moody's Investors Service announced today that it
has downgraded and left on review for possible downgrade the
ratings on the following notes issued by Eirles Two Limited
Series 242:
Class Description: Class B
Prior Rating: A1, on review for possible downgrade
Current Rating: Baa3, on review for possible downgrade
According to Moody's, the rating actions reflect increased
deterioration in the credit quality of the underlying portfolio.