Fitch Rates $958M California GO Bds 'AAApre'; Outlook Negative

NEW YORK--()--Fitch Ratings has assigned a rating of 'AAApre', Negative Outlook to the State of California (State) General Obligation (GO) Bonds, refunded on March 27, 2013, consisting of: $503,305,000 May 2003 GO Bonds maturing Feb. 1, 2014 - Feb. 1, 2033 and $455,065,000 July 2003 GO Bonds maturing Feb. 1, 2014 - Feb. 1, 2033.

KEY RATING DRIVERS:

The 'AAApre' Negative Outlook rating is based on the pledge of securities in the escrow deposit fund securing the bonds and reflects the lien of the refunded bondholders on the escrow trust funds and that all amounts have been invested in direct non-callable obligations of the United States. The U.S. full faith and credit is currently rated 'AAA', Negative Outlook by Fitch.

Fitch also maintains an unenhanced rating of 'A-', Positive Outlook on the bonds based on the GO pledge of the state's full faith and credit (rated 'A-', Positive Outlook by Fitch). The bonds remain a general obligation of the state even though the source of repayment is expected to be the securities in the escrow deposit fund, further described below. For more information on the State of California GO rating, see press release 'Fitch Affirms California's GO Rating at 'A-'; Outlook Positive' dated April 2, 2013 available at 'www.fitchratings.com'.

The GO bonds were refunded with proceeds of the State's Various Purpose General Obligation Refunding Bonds issued in March 2013. The ratings apply to the bonds listed by CUSIP numbers, below.

Pursuant to an irrevocable escrow agreement, the escrow agent, the State Treasurer, holds a separate special irrevocable account, established by the State Controller within the State's escrow fund, in trust for the benefit of the refunded bondholders. All cash and securities held in this account are pledged irrevocably to the payment when due of interest on the refunded bonds and the payment of principal upon redemption. In the future, any substitute or additional investments may also include senior unsubordinated direct obligations of the Federal National Mortgage Association and the Federal Home Loan Mortgage Corporation that are non-callable and non-prepayable. In addition, up to $5,000 may be held in the State's Surplus Money Investment Fund. Both the May 2003 and July 2003 bonds will be redeemed on Aug. 1, 2013.

Causey Demgen & Moore P.C. verified the mathematical accuracy of computations relating to the adequacy of income from escrowed funds to pay debt service requirements of the refunded bonds. These computations were contained in schedules provided to them by Public Resources Advisory Group, financial advisor for the refunding bonds. According to the Causey Demgen & Moore verification report, the securities and cash deposited will produce amounts necessary for timely payment of the principal and interest on the refunded bonds. Prior to accepting substitute or additional investment securities or disbursing funds to the State, the escrow agent must receive a new report verifying the continued sufficiency of escrowed funds to meet all future payments of principal and interest on the refunded bonds.

RATING SENSITIVITIES:

The rating is exclusively tied to the U.S. sovereign creditworthiness and will reflect all changes to that rating.

The 'AAApre' rating applies to the bonds with the following CUSIP numbers:

13063BTC6

13063BTB8

13063BTE2

13063BTD4

13063BTG7

13063BTF9

13063BTJ1

13063BTH5

13063BTK8

13063BTM4

13063BTL6

13063BTP7

13063BTN2

13063BU83

13063BU91

13063BV25

13063BV33

13063BV41

13063BV58

13063BV66

13063BV74

13063BX23

13063BW81

13063BX31

13063BX64

13063BX72

13063BX80

13063BX98

13063B2L5

13063BY22

13063B2M3

13063B2N1

13063B2P6

13063B2Q4

13063BY30

13063B2R2

13063BY48

13063B2S0

13063BY55

13063B2T8

13063BY63

13063BY71

13063BY89

13063BY97

13063BZ21

13063BZ39

13063BZ47

Additional information is available at www.fitchratings.com.

Applicable Criteria and Related Research:

--'U.S. Municipal Structured Finance Criteria', Feb. 27, 2013;

--'Guidelines for Rating Prerefunded U.S. Municipal Bonds', Dec. 4, 2012.

Applicable Criteria and Related Research

U.S. Municipal Structured Finance Criteria

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=701570

Guidelines for Rating Prerefunded U.S. Municipal Bonds

http://www.fitchratings.com/creditdesk/reports/report_frame.cfm?rpt_id=695465

Additional Disclosure

Solicitation Status

http://www.fitchratings.com/gws/en/disclosure/solicitation?pr_id=789738

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Contacts

Fitch Ratings
Primary Analyst
Trudy Zibit, +1-212-908-0689
Managing Director
Fitch Ratings, Inc.
One State Street Plaza
New York, NY 10004
or
Secondary Analyst
Kasia Reed, +1-212-908-0500
or
Committee Chairperson
Mario Civico, +1-212-908-0796
Senior Director
or
Media Relations
Elizabeth Fogerty, +1-212-908-0526 (New York)
elizabeth.fogerty@fitchratings.com

Contacts

Fitch Ratings
Primary Analyst
Trudy Zibit, +1-212-908-0689
Managing Director
Fitch Ratings, Inc.
One State Street Plaza
New York, NY 10004
or
Secondary Analyst
Kasia Reed, +1-212-908-0500
or
Committee Chairperson
Mario Civico, +1-212-908-0796
Senior Director
or
Media Relations
Elizabeth Fogerty, +1-212-908-0526 (New York)
elizabeth.fogerty@fitchratings.com