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 October 23, 2001 Glickenhaus & Co....Special Counsel Engagement Letter • October 23rd, 2001 • Empire State Municipal Exempt Trust Guaranteed Series 161
Contract Type FiledOctober 23rd, 2001 Company
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....Special Counsel Engagement Letter • August 17th, 2001 • Empire State Municipal Exempt Trust Guaranteed Series 160
Contract Type FiledAugust 17th, 2001 Company