An incorrect version of this report was published on April 29, 2005. The corrected version follows. Standard&Poor's Ratings Services assigned its 'AAA' long-term rating to Massachusetts Health&Educational Facilities Authority's $101.305 million revenue bonds, series 2005B, and $89 million revenue bonds, series 2005A, issued for Harvard University. At the same time, Standard&Poor's affirmed its long-term 'AAA' rating and 'A-1+' short-term rating on Harvard University's outstanding revenue bonds and commercial paper notes. The 'AAA' rating is based on the university's unsecured GO pledge and is supported by: The university's overwhelming financial resources, provided by an endowment of $22.6 billion (valued on June 30, 2004); Strong revenue diversity and the demonstrated ability to raise funds; and The
