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Miscellaneous *UBS Investment Bank UBS Securities LLC 200 South Orange Avenue, Suite 2000 Orlando, Florida 32801 Municipal Securities Group Tel. +407.418.2440 Fax. +407.648.4529 name@ubs.com vvww.ubs.com 'April 11, 2008 The Honorable Danny Kolhage Monroe County Clerk and Chief Financial Officer 500 Whitehead Street Key West, Florida 33040 Dear Mr. Kolhage: I am in receipt of an electronic mail message from Marva Green, Supervisor of Special Projects, that you have requested an explanation pertaining to UBS's pricing performance on the outstanding Airport Variable Rate Revenue Bonds (Key West International Airport), Series 2006 (the "Series 2006 Bonds").. Attached for your information and consideration is a table for the period from the week ending July 21, 2006 through the week ending April 11, 2008 that compares the weekly interest rates at which the Series 2006 Bonds were remarketed to the Securities Industry and Financial Markets Association ("SIFMA") Swap Index. The SIFMA Index is produced by Municipal Market Data ("MMD") and is a 7-day high-grade rnarket index cornprising tax- exernpt variable rate demand obligations ("VRDOs") from MMD's extensive database. The Index was created in response to industry participants' demand for a short-term index which accurately reflected activity in the VRDO market and has been in use since 1991. Since July 2006 the Series 2006 Bonds have priced on average 6 basis points (0.06%) above the SIFMA Index. Because interest on the Series 2006 Bonds are subject to the alternative minimum tax (" AMT"), one would expect the Series 2006 Bonds to price at interest rates above the SIFMA Index because no AMT VRDOs are included in the SIFMA Index. Over the last several months, the rnarket for variable rate debt has experienced unprecedented turbulence. It appears some of that turbulence is reflected in the pricing levels of the Series 2006 Bonds during March 2008. While that is regrettable I would like to point out that the pricing levels in April are significantly better, which I believe indicates a more stable market and the continued effort on the part of the UBS Municipal Short Term Underwriting Desk to obtain the best price for the County's securities. Under Article 1(c) of the Rernarketing Agreernent between Monroe County, Florida and UBS Securities LLC dated July 19, 2006, UBS is obligated to ".. .exercise on an ongoing basis its best efforts to remarket such Bonds at a price of not less than 100 percent of the principal amount thereof plus accrued interest, if any, to the date of purchase." Overall, I believe the pricing performance for the Series 2006 Bonds demonstrates competitive pricing levels and that UBS has fulfilled its contractual obligation. UB5 Investment Bank Is a business group of UBS AG. UBS Securities LLC Is subsidiary of UBS AG. * UBS ~:~tment The Honorable Danny L. Kolhage April 11 , 2008 Page 2 However, reasonable people may disagree and as the County's Chief Financial Officer you may have a different view of the record of performance for UBS on the Series 2006 Bonds. In that event, the County has the ability to remove UBS as the Remarketing Agent on thirty days notice pursuant to Article 8(a) of the Remarketing Agreement. However, we hope that after reviewing the pricing data since the original issuance of the Series 2006 Bonds Monroe County will be persuaded by UBS's record of performance to allow us to continue as your remarketing agent. Should you have any questions regarding this matter please contact me. Regards, ~frn, ~~ Phillip N. Brown Executive Director UBS Securities LLC Ene. Cc: Marva Green, Supervisor of Special Projects Hal Canary, Public Financial Management Jeff Scruggs, Managing Director. Municipal Securities Group Coleman Cordell, Managing Director, Southeast Municipal Securities Group Chris Long, Municipal Short Term Underwriting Desk Monroe County - Key West Airport Variable Rate Demand Bonds, Series 2006 Trading History vs. SIFMA sm. 2006 Averap: SU'MA Ave....: 347% 341% A~el'. TftM SIn_" 0.06% 2tlH6 SII' 'I \ I r.Hlin~ D.lh' \ RUBs lndn Spll'ad 07/21106 07/28/06 08/04/06 08/11106 08/18/06 08/25/06 09/01106 09/08/06 09/15/06 09/22/06 09/29/06 10/06/06 10/13/06 10/20/06 10/27/06 11/03/06 III 1 0/06 11117/06 11/24/06 12/01106 12/08/06 12/15/06 12/22/06 12/29/06 01105/07 01/12/07 01/19/07 01126/07 02/02/07 02/09/07 02/16/07 02/23/07 03/02/07 03/09/07 03/16/07 03/23/07 03/30/07 04/06/07 04/13/07 04/20/07 04/27/07 05/04/07 05/11107 05/18/07 OS/25/07 06/01107 06/08/07 06/15/07 06/22/07 06/29/07 3.67% 3.70% 3.50% 3.49% 3.70% 3.63% 3.45% 3.40% 3.58% 3.80% 3.80% 3.45% 3.60% 3.65% 3.63% 3.45% 3.72% 3.75% 3.72% 3.55% 3.40% 3.60% 3.90% 3.93% 3.48% 3.65% 3.63% 3.63% 3.50% 3.65% 3.68% 3.68% 3.52% 3.55% 3.62% 3.67% 3.67% 3.65% 3.72% 3.80% 3.94% 3.92% 3.94% 3.87% 3.87% 3.75% 3.62% 3.75% 3.75% 3.75% 3.56% 3.64% 3.44% 3.42% 3.65% 3.58% 3.41% 3.35% 3.54% 3.73% 3.74% 3.37% 3.51% 3.57% 3.56% 3.39% 3.63% 3.67% 3.63% 3.48% 3.40% 3.59% 3.89% 3.91% 3.45% 3.63% 3.62% 3.61% 3.50% 3.59% 3.65% 3.65% 3.51% 3.52% 3.60% 3.65% 3.65% 3.61% 3.70% 3.78% 3.92% 3.92% 3.91% 3.85% 3.83% 3.76% 3.61% 3.71% 3.73% 3.73% 0.11% 0.06% 0.06% 0.07% 0.05% 0.05% 0.04% 0.05% 0.04% 0.07% 0.06% 0.08% 0.09% 0.08% 0.07% 0.06% 0.09% 0.08% 0.09% 0.07% 0.00% 0.01% 0.01% 0.02% 0.03% 0.02% 0.01% 0.02% 0.00% 0.06% 0.03% 0.03% 0.01% 0.03% 0.02% 0.02% 0.02% 0.04% 0.02% 0.02% 0.02% 0.00% 0.03% 0.02% 0.04% -0.01% 0.01% 0.04% 0.02% 0.02% Monroe County - Key West Airport Variable Rate Demand Bonds, Series 2006 Trading History vs. SIFMA laiIm&>>_-" 3.47% 3.41% A~~I. ,r..l' II. .*~ .. ,..",.,.." . 0.06% 2006 "II \1 \ II ,ldill~ 1>.1 I i..' \ RUBs Indn. Spn'.HI 07/06/07 07/13/07 07/20/07 07/27/07 08/03/07 08/10/07 08/17107 08/24/07 08/31/07 09/07/07 09/14/07 09/21/07 09/28/07 10/05/07 10/12/07 10/19/07 10/26/07 11/02/07 11/09/07 11/16/07 11/23/07 11/30/07 12/07/07 12/14/07 12/21/07 12/28/07 01/04/08 o 1/1lI08 01/18/08 01/25/08 02/01/08 02/08/08 02/15/08 02/22/08 02/29/08 03/07/08 03/14/08 03/21/08 03/28/08 04/04/08 04/11/08 3.62% 3.61% 3.61% 3.63% 3.53% 3.53% 3.77% 4.04% 4.04% 3.92% 3.77% 3.77% 3.82% 3.62% 3.59% 3.52% 3.47% 3.27% 3.42% 3.57% 3.62% 3.62% 3.44% 3.12% 3.32% 3.42% 3.12% 3.02% 3.02% 3.02% 2.39% 1.78% 1.33% 2.33% 3.08% 3.33% 3.25% 2.75% 2.75% 2.05% 1.55% 3.60% 3.58% 3.61% 3.61% 3.52% 3.51% 3.69% 3.89% 3.95% 3.85% 3.73% 3.77% 3.84% 3.56% 3.55% 3.49% 3.43% 3.26% 3.41% 3.54% 3.58% 3.58% 3.40% 3.09% 3.16% 3.42% 3.06% 3.02% 2.93% 2.78% 2.20% 1.73% 1.24% 2.37% 3.16% 2.96% 2.75% 2.33% 2.21% 2.00% 1.80% 0.02% 0.03% 0.00% 0.02% 0.01% 0.02% 0.08% 0.15% 0.09% 0.07% 0.04% 0.00% -0.02% 0.06% 0.04% 0.03% 0.Q4% 0.01% 0.01% 0.03% 0.04% 0.04% 0.04% 0.03% 0.16% 0.00% 0.06% 0.00% 0.09% 0.24% 0.19% 0.05% 0.09% -0.04% -0.08% 0.37% 0.50% 0.42% 0.54% 0.05% -0.25% c o III ';: 11l Cl. 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