J.P. Morgan FINANCIAL TRUST COMPANY, INC. ACCT For the Period 12/1/011 to 12/31/08 Equity Research Ratings Independent third-party research is available for 18 months after JPMorgan Securities. Inc. (JPMSI) terminates coverage. Clients can access this research at www.MorganOnline.com or can call their J.P. Morgan representative at their ton-free number to request that a copy of this research be sent to them. Equity Research Ratings for any company where JPMSI has terminated coverage are excluded below. For explanation of JPMSI ratings, see disclaimer section at end of statement. For third party ratings systems, see specific third•party research at www.MorganOnline.com. JPMSI Argus Research BOE Corporation Securities Morningstar Renaissance Standard & Capital Poor's TWEEN BRANDS INC TWB NEUTRAL 3 stars Accoun age 6 of 13 Page 7 of 20 Confidential Treatment Requested by JPMorgan Chase CONFIDENTIAL JPM-SDNY-00038304 SDNY_GM_00307502 EFTA01512457