Moody’s cuts European ABS SME notes by SMART SME CLO 2006-1 Ltd

Reuters has stopped distributing the full text of Moody’s
Investors Service press releases on ratings actions, effective
April 1, 2009. The text of this Moody’s Investor Service rating
is available at www.moodys.com.

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Moody’s cuts European ABS SME notes by SMART SME CLO 2006-1 Ltd