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Oct 12 (Reuters) - S&P Global Ratings:
* S&P - Cincinnati, OH's General Obligation debt upgraded to 'AA' from 'AA-' on improved budgetary performance; New debt rated
* S&P on Cincinnati - "The upgrade reflects our view of the city's improved budgetary performance and very strong management"
* S&P on Cincinnati - The outlook is stable Source text (bit.ly/2dl1BOJ)