NEW YORK (Standard&Poor's) April 8, 2008--Standard&Poor's Ratings Services today assigned its 'AA/A-1+' rating to Rochester, Minn.'s $330 million series 2008A-E health care facilities revenue bonds and Wisconsin Health and Educational Facilities Authority's $90 million series 2008 bonds issued for Mayo Clinic, Minn., formerly known as Mayo Foundation and Luther Hospital, Wis., respectively, with the latter issue guaranteed by Mayo Clinic. In addition, Standard&Poor's revised its rating to 'AA/A-1+' from 'AA' as a result of the conversion of Rochester's $200 million series 2002A-C bonds from auction-rate mode to variable-rate demand obligation mode and the related addition of put/mandatory tender exposure in the event of a failed remarketing. At the same time, Standard&Poor's affirmed
