NEW YORK (Standard&Poor's) March 24, 2006--Standard&Poor's Ratings Services said today that it withdrew its 'B+' rating on Rochester, N.Y.-based Eastman Kodak Co.'s (B+/Negative/--) $17 million industrial revenue bonds due 2017 (issued by Calhoun County, S.C.) because the issue has been defeased. The bond is presumably now well protected, but Standard&Poor's lacks the full extent of legal confirmation, which would include company input and would go beyond the basic escrow deposit agreement.