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Summary: Little Canada, Minnesota; General Obligation <br />continue to benefit from its strong management conditions and participation in the broad and diverse Minneapolis -St. <br />Paul MSA. We do not anticipate changing the rating in the next two years, given our view that the strength of the city's <br />reserves, including additional reserves outside the general fund, could offset the economic weakness that would be <br />reflected in further declines in market value. However, further declines in market value, a significant deterioration in <br />the city's financial performance, or higher -than- projected declines in available cash could pressure the rating. <br />Related Criteria And Research <br />Related Criteria <br />USPF Criteria: Local Government GO Ratings Methodology And Assumptions, Sept. 12, 2013 <br />Related Research <br />• S &P Public Finance Local GO Criteria: How We Adjust Data For Analytic Consistency, Sept. 12, 2013 <br />• Institutional Framework Overview: Minnesota Local Governments <br />Complete ratings information is available to subscribers of RatingsDirect at www.globalcreditportal.com. All ratings <br />affected by this rating action can be found on Standard & Poor's public Web site at www.standardandpoors.com. Use <br />the Ratings search box located in the left column. <br />WWW. STANDARDANDPOORS .COM /RATINGSDIRECT FEBRUARY 10, 2014 4 <br />1257077 I 30(1022685 <br />