Lexington Parker Capital Co. LLC is being amended to issue series B ABCP notes. The program is administered and managed by Guggenheim Treasury Services LLC. We assigned our 'A-1 (sf)' ratings to the series B standard, callable, puttable, and puttable/callable ABCP notes. The ratings reflect the full credit and liquidity support to be provided by liquidity agreements and structural protections in place, among other factors. NEW YORK (S&P Global Ratings) April 30, 2021--S&P Global Ratings today assigned its 'A-1 (sf)' ratings to the U.S. and non-U.S. dollar-denominated series B standard, callable, puttable, and puttable/callable asset-backed commercial paper (ABCP) notes issued by Lexington Parker Capital Co. LLC (Lexington Parker). We also maintain ratings on Lexington Parker's series A ABCP notes. (See
