Exhibit 99.3.1 -------------- LAW OFFICES OF PAUL, HASTINGS, JANOFSKY & WALKER LLP A LIMITED LIABILITY PARTNERSHIP INCLUDING PROFESSIONAL CORPORATIONS 399 Park Avenue New York, New York 10022 Telephone (212) 318-6000 August 17, 2001 Glickenhaus & Co....Empire State Municipal Exempt Trust Guaranteed Series 160 • August 17th, 2001
MBIAEmpire State Municipal Exempt Trust Guaranteed Series 160 • August 17th, 2001
