High Quality Content by WIKIPEDIA articles! Standard Poor`s (S P) is a United States-based financial services company. It is a division of The McGraw-Hill Companies that publishes financial research and analysis on stocks and bonds. It is well known for its stock-market indices, the US-based S P 500, the Australian S P/ASX 200, the Canadian S P/TSX, the Italian S P/MIB and India`s S P CNX Nifty. The company is one of the Big Three credit-rating agencies, which also include Moody`s Investor Service and Fitch Ratings. Its head office is located on 55 Water Street in Lower Manhattan, New York City.