Good margins because of its strategic location; ARSC is closer than its competition to its target markets and has large shares within its markets; and Recession-resistant nature of its product. Very limited operating history, product, and operating diversity, because ARSC relies on a single product--highway deicing salt--and has only one mine to support its business; Highly seasonal business; and Significant financial leverage. The ratings on Mount Morris, N.Y.-based American Rock Salt Co. LLC (ARSC) reflect the company's limited operating history and diversity because of a reliance on a single mine to produce its primary product--highway deicing salt. The dependence on a single mine heightens the risk of disruption to operations. The Standard&Poor's Ratings Services ratings also reflect the