S&P Global Ratings assigned its 'AA+' rating to Massachusetts Housing Finance Agency's (MassHousing) roughly $148.6 million series 239 and 240 single-family housing revenue bonds (SFHRBs) within its SFHRB program. At the same time, S&P Global Ratings affirmed its 'AA+' rating and 'AA+/A-1' dual rating on previously issued debt within MassHousing's SFHRB program. The outlook is stable. Bonds issued within the SFHRB program are special obligations of MassHousing, secured solely by certain revenue and funds established under this program for security and payment. These bonds are on parity with all other obligations under this program. The 'AA+/A-1' dual rating reflects the long-term rating on previously issued debt and our view of liquidity support for variable-rate bonds provided in the form of