Global provider of marketing opinions Survey Sampling International LLC has completed the merger with Research Now Group Inc. under a new parent entity, New Insight Holdings Inc. We are upgrading Survey Sampling to 'B' from 'B-', removing the rating from CreditWatch, and assigning a negative outlook. We are withdrawing our 'B-' issue-level rating and '3' recovery rating on the first-lien credit facility and our 'CCC' issue-level rating and '6' recovery rating on the second-lien loan because these facilities have been refinanced concurrent with the merger closing. The negative outlook reflects the substantial execution risk in the merger and the combined companies' thin free operating cash flow (FOCF) over the next 12-18 months. On Jan. 16, 2018, S&P Global Ratings raised