Standard&Poor's Ratings Services assigned its 'AA+/A-1' and 'AA+' ratings to Mesirow Municipal Funding's tender option bond series 2015-XM0060 trust puttable floating-rate receipts (floaters) and residual receipts (residuals), relating to Tennessee Housing Development Agency's homeownership program bonds. This trust is issued under the common document initiative using net liquidity. For this transaction, Mesirow Financial Inc. is the trust administrator, and Municipal Funding Services LLC is the trustor. Citibank N.A. is the liquidity provider. The receipts were formerly issued as reset-option certificates (ROCs) and reset-option longs (ROLs) by Citigroup Global Markets ROCs/ROLs II-R Trust. Although the CUSIPs associated with the former ROCs and ROLs will remain the same, Mesirow Financial Inc. is transferring the underlying bonds to a new individual