Livingston County, KY, 'A' GO Debt Rating Withdrawn Due To Lack Of Timely Information

CHICAGO (S&P Global Ratings) Jan. 9, 2019--S&P Global Ratings has withdrawn 
its 'A' long-term rating on Livingston County, Ky.'s previously rated general 
obligation (GO) debt. At the same time, S&P Global Ratings removed the rating 
from CreditWatch with negative implications, where it was placed on Dec. 19, 

"We have withdrawn our rating on the county due to a lack of timely 
information of satisfactory quality in accordance with our criteria and 
policies," said S&P Global Ratings credit analyst Jessica Akey. "The county's 
fiscal 2017 (year-end June 30) audit is not available, and we consider the 
fiscal 2017 audit necessary to maintain the rating because we believe there is 
uncertainty regarding the county's financial position, particularly given 
growing pension costs, which could pressure its long-term credit quality," 
added Ms. Akey.

The withdrawal of this rating was preceded, in accordance with our policies, 
by any change to the rating that we consider appropriate given available