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J.P. Morgan Securities underwrites $150,000,000 Series 2008A revenue bonds

February 2009

Clients J.P. Morgan Securities Inc.

Jones Day acted as counsel to underwriters Morgan Stanley & Co. and Citigroup Global Markets in connection with their purchase of $150,000,000 in aggregate principal amount of the Iowa Finance Authority's Variable Rate Demand Health Facilities Revenue Bonds, Series 2008A (Iowa Health System).

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