Standard&Poor's Ratings Services raised its rating on Massachusetts Development Finance Agency's (Children's Hospital of Boston) series 2010N3 and 2010N4 hospital variable-rate demand obligation revenue bonds by one notch to 'AAA/A-1+' from 'AAA/A-1'. This action reflects substitutions of the letters of credit on the bonds with new irrevocable, direct-pay LOCs provided by U.S. Bank National Association (AA-/A-1+) (for series 2010N3) and Wells Fargo Bank N.A. (AA-/A-1+) (for 2010N4), replacing LOCs provided by JPMorgan Chase Bank N.A. (A+/A-1) for both series. The long-term component of the rating will continue to be based jointly (assuming low correlation) on the underlying rating (SPUR) on Children's Hospital of Boston (AA/Stable) and the ratings on the respective LOC providers. The short-term component of the
