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Available reserves, which haveincreased since the beginning of the decade, should provide an adequate cushionto weather potential shortfalls Sesame Street Live . The county's fiscal track record is one of thekey credit strengths sesame . The unreserved fund balance for fiscal 2007 was a strong$27.5 million, equal to 22.7% of spending sesame street official website . Rowan County is located in the southern piedmont region of the state and liesalmost equidistant between the Greensboro and Charlotte metropolitan regions.The county's population, estimated at 137,383 for 2007, has remained relativelyflat this decade, in contrast to the strong 27.6% growth in the 1990s.Residential and commercial growth is focused in the southern portion of thecounty, near the border with Cabarrus County (GOs rated 'AA', Stable RatingOutlook by Fitch) sesame street characters . While the county's economy remains concentrated inmanufacturing, and is therefore somewhat vulnerable during periods of economicsoftening, efforts have been made to diversify the employment and tax bases.Growth in the tax base has been modest; a revaluation effective for fiscal 2008resulted in a 14.9% increase in the county's assessed valuation. Note: Fitch issued an exposure draft on July 31, 2008 proposing a recalibrationof tax-supported and water/sewer revenue bond ratings which, if adopted, mayresult in an upward revision of this rating (see Fitch research 'Exposure Draft:Reassessment of the Municipal Ratings Framework').

At this time, Fitch isdeferring its final determination on municipal recalibration . Fitch willcontinue to monitor market and credit conditions, and plans to revisit therecalibration in the first quarter of 2009 sesame street store . Fitch's rating definitions and the terms of use of such ratings are available onthe agency's public site, Published ratings, criteria andmethodologies are available from this site, at all times elmo sesame street . Fitch's code ofconduct, confidentiality, conflicts of interest, affiliate firewall, complianceand other relevant policies and procedures are also available from the 'Code ofConduct' section of this site . Fitch Ratings, New YorkCaitlin Duffy, +1-212-908-0557Alexandra Knight, +1-212-908-9181Cindy Stoller, +1-212-908-0526 (Media Relations)Copyright Business Wire 2009.