DBRS Rates J.P. Morgan Resecuritization Trust Series 2009-8 Trust Certificates

DBRS has today assigned the following ratings to the Trust Certificates issued by J.P. Morgan Resecuritization Trust, Series 2009-8 (the Trust).

-- $42.9 million Class A-1* rated at AAA
-- $2.4 million Class A-2* rated at AAA
-- $45.3 million Class A-4** rated at AAA
-- $38.7 million Class A-6** rated at AAA
-- $4.2 million Class A-7** rated at AAA
-- $35.8 million Class A-8** rated at AAA
-- $7.2 million Class A-9** rated at AAA
-- $32.8 million Class A-10** rated at AAA
-- $10.1 million Class A-11** rated at AAA
-- $29.8 million Class A-12** rated at AAA
-- $13.1 million Class A-13** rated at AAA

The certificates in this resecuritization trust are backed by a percentage interest of the GMACM Mortgage Loan Trust 2006-AR1 Class 3-A-1 certificates. The AAA ratings on the certificates reflect the 24% of credit enhancement provided by subordination. The ratings also reflect the quality of the underlying securities. The Base Certificates are exchangeable for the related combination of Exchangeable Certificates as described in the private placement memorandum. DBRS does not rate the Class A-3 or Class A-5 certificates.

Interest and principal payments on the certificates will generally be made on the 20th day of each month, commencing in July 2009. Interest payments will be distributed on a pro rata basis to the certificates and principal payments will be distributed on a sequential basis to the certificates until the certificate principal balance has been reduced to zero.

Any losses realized from the underlying securities will be allocated reverse sequentially to the certificates until their principal balances have been reduced to zero.

The Trust is a resecuritization consisting of one senior residential mortgage-backed security represented by one real estate mortgage investment conduit (REMIC). The REMIC trust is backed by a pool of prime, adjustable-rate, first lien, one- to four-family residential mortgages.

Note:

• denotes Base Certificate.
  ** denotes Exchangeable Certificate.

All figures are in U.S. dollars unless otherwise noted.

The applicable methodology is Rating U.S. Residential Mortgage-Backed Securities Transactions, which can be found on the DBRS website under Methodologies.

This is a Structured Finance rating.