SHEARMAN & STERLING LLP 599 LEXINGTON AVENUE NEW YORK, NY 10022-6069 212 848-4000Fidelity Court Street Trust • January 28th, 2004
Company FiledJanuary 28th, 2004Fidelity Court Street Trust (the "Trust") is authorized to issue and sell an unlimited number of full and fractional shares of beneficial interest of Spartan Connecticut Municipal Income Fund, Spartan Florida Municipal Income Fund and Spartan New Jersey Municipal Income Fund, each a series of the Trust (the "Shares"), in the manner and on the terms set forth in Amendment No. 82 to the Trust's Registration Statement on Form N-1A, being filed with the Securities and Exchange Commission (File Nos. 2-58774 and 811-2741) (the "Registration Statement") together with this opinion as an exhibit thereto.