Standard&Poor's Ratings Services has raised its ratings on JPMorgan Securities Inc.'s series 2959 puttable tax-exempt receipts, relating to Alabama Special Care Facilities Financing Authority of Birmingham's series 2006 C-2 revenue bonds (Ascension Health Senior Credit Group) to 'AA+/A-1+' from AA/A-1+' and JPMorgan Securities Inc.'s series 2959 derivative inverse tax-exempt receipts, relating to Alabama Special Care Facilities Financing Authority of Birmingham's series 2006 C-2 revenue bonds (Ascension Health Senior Credit Group) to 'AA+' from 'AA'. The long-term component of the rating is based on the underlying bond (CUSIP # 010399BX0:BY8:VAD6). The short-term component of the rating is based on the liquidity facility provided by JPMorgan Chase Bank N.A. This action follows Standard&Poor's May 04, 2011, upgrade on