OREANDA-NEWS. June 17, 2015. Fitch Ratings assigns the following ratings to the State Board of Regents of the State of Utah, student loan backed notes, Series 2015-1 (Utah 2015-1):

--\\$404,650,000 Series 2015-1A notes 'AAAsf'; Outlook Stable;
--\\$10,850,000 Series 2015-1B notes 'Asf'; Outlook Stable.

KEY RATING DRIVERS

High Collateral Quality: The trust collateral consists of Federal Family Education Loan Program (FFELP) loans, including less than 3% of rehabilitated (rehab) loans. In Fitch's opinion, the credit quality of the trust collateral is high based on the guaranties provided by the transaction's eligible guarantors and at least 97% reinsurance of principal and accrued interest provided by the U.S. Department of Education (ED). Fitch currently rates the U.S. sovereign at 'AAA'; Outlook Stable.

Sufficient Credit Enhancement (CE): CE is provided by overcollateralization (OC; approximately \\$7.35 million at closing) and excess spread. The senior notes also benefit from 2.61% in subordination from the class B notes. Excess spread will not be released to the issuer until all of the notes are no longer outstanding. Cash flow scenarios for the notes were satisfactory under Fitch's stresses for their respective ratings. At closing, total parity is expected to be 101.77% (1.74% CE) and senior parity 104.50% (4.30% CE).

Adequate Liquidity Support: Liquidity support for the series 2015-1 notes is provided by a reserve fund sized at approximately \\$1.039 million (0.25% of the outstanding notes) and a \\$500,000 capitalized interest fund, each funded at closing with note proceeds. The capitalized interest fund terminates on the November 2015 distribution date; at which time, any remaining amounts will be released as available funds.

Acceptable Servicing Capabilities: Xerox Education Services (Xerox-ES), formerly ACS Education Services, Inc., currently services 95.50% of the student loan portfolio and the remaining 4.50% is serviced by the State Board of Regents of the State of Utah (the Board). The Board has given notice to XEROX-ES to terminate its servicing agreement with XEROX-ES and of its intent to fully convert the Bank Portfolio to the Board's servicing platform by the end of the first quarter of 2016, at a cost to the Board. Day-to-day servicing will be provided by the Board, and Pennsylvania Higher Education Assistance Agency (PHEAA) will act as backup servicer. Fitch believes the servicers mentioned above provide adequate servicing of FFELP student loans.

RATING SENSITIVITIES
Since FFELP student loan ABS rely on the U.S. government to reimburse defaults, 'AAAsf' FFELP ABS ratings will likely move in tandem with the 'AAA' U.S. sovereign rating. Aside from the U.S. sovereign rating, defaults and basis risk account for the majority of the risk embedded in FFELP student loan transactions. Additional defaults and basis shock beyond Fitch's published stresses could result in future downgrades. Likewise, a buildup of CE driven by positive excess spread given favorable basis factor conditions could lead to future upgrades.

Key Rating Drivers and Rating Sensitivities are further described in the updated presale report titled 'State Board of Regents of the State of Utah, Series 2015-1', dated May 28, 2015 available on 'www.fitchratings.com', or by clicking on the link.

DUE DILIGENCE USAGE
Fitch was not provided due diligence information from any third parties relating to Utah 2015-1.