Standard&Poor's Ratings Services revised its outlook to stable from negative and affirmed its 'A' long-term rating and underlying rating (SPUR) on Lee Memorial Health System Board of Directors, Fla.'s. bonds issued for Lee Memorial Health System (LMHS). In addition, Standard&Poor's assigned its 'A' rating, and stable outlook, to the board's $42 million series 2010 hospital revenue bonds, issued for LMHS. The series 2010 bonds are expected to receive an interest rate subsidy from the U.S. Treasury under the Build America Bonds (BAB) program. Standard&Poor's credit ratings do not address the tax credit component of this issue. The outlook revision reflects our view of LMHS's improved fiscal 2009 financial results following a challenging year in