NEW YORK (Standard&Poor's) April 15, 2004--Standard&Poor's Ratings Services today revised its outlook on Dollar General Corp. to positive from negative. The revision is based on a preliminary resolution of the SEC investigation into accounting changes. The ratings on the company, including the 'BB+' corporate credit rating, were affirmed. During the fourth quarter of 2003, Dollar General reached an agreement in principle with the SEC to settle the investigation into accounting matters for $10 million. The agreement is subject to approval by the SEC and the court in which the SEC complaint is filed. The investigation stemmed from the company's restatement of financial results for fiscal years 1998, 1999, and 2000. Although the restatement did not materially
