TEXT-S&P reports on investors repricing risk at some large U.S. banks

April 26 - In what is certainly a difficult climate for U.S. lenders, four of the country's biggest banks--JPMorgan Chase & Co., Bank of America Corp., Citigroup Inc., and The Goldman Sachs Group Inc.--reported first-quarter results that were generally good and consistent with Standard & Poor's Ratings Services' expectations. In general, spreads over benchmark rates on U.S. financial institutions' five-year senior unsecured debt in the 'AA,' 'A,' and 'BBB' rating categories have widened about 30