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STANDARD <br />&POOR'S <br />RATINGSD IRECT <br />Summary: <br />Louisville, Colorado; General <br />Obligation <br />Primary Credit Analyst: <br />Shannon Groff, San Francisco 111415- 371 -5005; shannon _grcffg4standarclandpoors.com <br />Secondary Credit Analyst: <br />Robert Williams, San Francisco 01415 -371 -5070; robert_williams ©standardandpoors corn <br />Table Of Contents <br />Rationale <br />Outlook <br />December 12, 2007 <br />www. standardandpoors .comiratingsdirect 1 <br />Stanoara & Poo' s All ;lots reservai Nu reprint orisstinatron without S &Ps permussion See Terms of <br />Qsem , :rfaimer on the last page <br />