The 'A+' rating on Westfield, Mass.' GO bonds reflects: A modestly growing, primarily residential tax base with a good mix of industrial and commercial sectors; and Income levels that approximate the nation's averages. Offsetting factors include a financial position that has narrowed, with minimal reserves. The bonds are secured by the city's full faith and credit GO pledge. Westfield is 10 miles west of Springfield in the foothills of the Berkshires. Occupying 47 square miles, Westfield is the second-largest city by area in Massachusetts. The city's favorable highway and industrial rail location and attractive neighborhoods have aided in development. Residents are employed in the city and other regional employment areas such as Springfield; Holyoke; Worcester; and Hartford, Conn. While the
