FT 1900 – ‘487’ on 12/31/08 – EX-99

On:  Wednesday, 12/31/08, at 2:31pm ET   ·   Effective:  12/31/08   ·   Accession #:  1445546-8-1007   ·   File #:  333-153812

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Pre-Effective Pricing Amendment
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 487         Form S-6 to Effective Amendment                      206±   869K 
 2: EX-99       Memorandum of Changes                                  1      6K 
 4: EX-99.2A    Opinion Regarding Legality                             2±     8K 
 3: EX-99.A1    Trust Agreement                                       49±   180K 
 7: EX-99.C2    Consent of Evaluator                                   1      6K 
 5: EX-99.C4A   Opinion Regarding Federal Tax Status                   4±    17K 
 6: EX-99.C4B   Opinion Regarding New York Tax Status                  2±     9K 
 8: EX-99.C4C   Opinion Regarding U.K. Tax Status                      6±    20K 

EX-99   —   Memorandum of Changes

MEMORANDUM                

FT 1900               
File No. 333-153812               

The Prospectus and the Indenture filed with Amendment No.  3          
of  the  Registration Statement on Form S-6 have been revised  to               
reflect information regarding the execution of the Indenture  and               
the  deposit of Securities on December 31, 2008 and to set  forth               
certain statistical data based thereon.  In addition, there are a               
number of other changes described below.                                        

THE PROSPECTUS                

Cover Page     The date of the Trusts has been added.                           

Pages 3-8      The following information for the Trusts appears:                

The   Aggregate  Value  of  Securities   initially
deposited has been added.                         

The initial number of units of the Trusts         

Sales charge                                      

The  Public  Offering Price per  Unit  as  of  the
business day before the Initial Date of Deposit   

The Mandatory Termination Dates have been added.  

Page 14        The   Report  of  Independent  Registered   Public               
Accounting Firm has been completed.               

Pages 15-20    The Statements of Net Assets have been completed.                

Pages 21-52    The Schedules of Investments have been completed.                

Back Cover     The date of the Prospectus has been included.                    

THE TRUST AGREEMENT AND STANDARD TERMS AND CONDITIONS OF TRUST                

The  Trust Agreement has been conformed to reflect
the execution thereof.                            

              CHAPMAN AND CUTLER LLP

December 31, 2008                                                               

Dates Referenced Herein

This ‘487’ Filing		Date		Other Filings
Filed on / Effective on:		12/31/08		None on these Dates
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