Standard&Poor's Ratings Services raised its ratings on Barclays Capital Inc.'s floating rate trust receipts and residual interest trust receipts series 2009-2W, relating to the city of Los Angeles, Calif.'s wastewater system revenue refunding bonds series 2009A, to 'AA+/A-1' and 'AA+' from 'AA/A-1' and 'AA', respectively. This action follows Standard&Poor's April 13, 2012, upgrade of its rating on the underlying bonds to 'AA+' from 'AA'. The long-term component of the rating on the floating receipts and the residual receipts is based on the rating on the underlying bonds (CUSIP #: 5446523T5). The short-term component of the rating on the floating receipts is based on the liquidity provided by Barclays Bank PLC. SEC Rule 17g-7 requires an NRSRO,
