Standard&Poor's Ratings Services assigned its 'AAA' rating to Denver City and County, Colo.'s general obligation (GO) Better Denver and refunding bonds, series 2013A, based on our recently released local GO criteria. Standard&Poor's also assigned its 'AA+' rating to Denver City and County, Colo.'s series 2013A refunding certificates of participation, or COPs (Buell Theatre Property). In addition, Standard&Poor's affirmed its 'AAA' rating on the city's GO bonds outstanding. Finally, Standard&Poor's affirmed its 'AA+' rating and underlying rating (SPUR) on various city COPs and lease-secured obligations. The outlook is stable. Unlimited ad valorem taxes levied on taxable property within the city secure the GO bonds. The city has covenanted to levy and collect sufficient