Good margins because of its strategic location, ARSC is closer to its target markets than its competition, and its large shares within its markets; and Recession-resistant nature of its product. Very limited operating history, product and operating diversity, because ARSC is reliant on one product (highway deicing salt) and one mine to support its business; Highly seasonal business; and Significant financial leverage. The ratings on Mount Morris, N.Y.-based American Rock Salt Company LLC (ARSC) reflect the company's limited operating history and operating diversity, because it relies on a recently developed single-site mine to produce its primary product--highway de-icing salt--heightening its risk to operating disruptions. The ratings also reflect its aggressive financial profile, seasonal demand resulting in volatile operating performance, and