December 23, 2003 SCORS Depositor Inc. Park Avenue Plaza 55 East 52nd Street New York, New York 10055 Re: SCORS Depositor Inc. Registration Statement on Form S-3 ---------------------------------- Ladies and Gentlemen: We have acted as counsel for...Registration Statement • December 23rd, 2003 • Scors Depositor Inc
We have acted as counsel for SCORS Depositor Inc., a Delaware corporation (the "Corporation"), in connection with the preparation of its registration statement on Form S-3 (the "Registration Statement") relating to the issuance from time to time in one or more series (each, a "Series") of trust certificates (the "Securities") that are registered on such Registration Statement. The Registration Statement is being filed with the Securities and Exchange Commission (the "Commission") herewith under the Securities Act of 1933, as amended (the "1933 Act"). As set forth in the Registration Statement, each Series of Securities will be issued by a separate trust to be formed by the Corporation (each, a "Trust") under and pursuant to the conditions of a trust agreement (each, an "Agreement"), each to be identified in the prospectus supplement for such Series of Securities.
