BOSTON (Standard&Poor's CreditWire) May 10, 2000-- Standard&Poor's today assigned its single-'A'-plus rating to Westfield, Mass.' $32.54 million GO bonds dated May 1, 2000, due May 1, 2020. The outlook is stable. The rating reflects: -- A growing, primarily residential tax base with a nice mix of industrial and commercial sectors; -- A favorable debt position with low debt ratios; -- A financial position that is steadily improving; and -- Income levels that approximate the nation's averages. The bonds are secured by the city's full faith and GO credit pledge. Westfield is 10 miles west of Springfield, Mass. in the foothills of the Berkshires. Occupying 47 square miles, Westfield is the second largest city by area in