Standard&Poor's Ratings Services assigned its 'AAA' rating to Denver City and County, Colo.'s series 2010D Better Denver bonds. In addition, Standard&Poor's assigned its 'AA+' rating to Denver's series 2010B refunding certificates of participation, or COPs (Wastewater/Roslyn). Standard&Poor's also affirmed its 'AAA' rating on the city's outstanding GO bonds. Finally, Standard&Poor's affirmed its 'AA+' rating and underlying rating (SPUR) on various city lease-secured obligations. The city's GO bond rating reflects our view of Denver's: Position as the center of a large and diverse metropolitan economy that serves as a regional trade and employment center, Steady maintenance of a large fund balance position and willingness to implement proactive midyear budget cuts when necessary to