The ratings follow GE Capital's announcement that it has reached an agreement to acquire Heller Financial Inc. Standard&Poor's views GE Capital's acquisition of Heller Financial Inc. favorably. The acquisition allows GE Capital to receive sizable benefits from consolidating Heller's commercial finance operation, which has historically served the middle market. Additionally, Heller's historically strong middle-market finance focus complements GE Capital's capabilities and presence and offers a new international factoring platform and a strong small and middle-market health care practice to GE Capital. The ratings actions also factor in GE Capital receiving a significant capital investment from its parent, General Electric Co., for this acquisition, demonstrating tangible support of its financial services subsidiary. Heller will benefit from GE Capital's strong
