Just out of curiosity, I quickly ran the same screen I used in my previous blog post, this time searching for companies that Value Line rates a 2 for Safety and either A++ or A+ for Financial Strength. As before, I eliminated any company with an S&P credit rating below A-, as well as any company with a Morningstar value rating below 3 stars. This time there were several companies without S&P credit ratings; some had very low or no debt, and some did not. I include them all here, however. All data points gathered after the market close on April 5.