Moody’s Investors Service has downgraded its ratings on troubled forestry firm, Sino-Forest Corp., and said that it will withdraw its ratings on the firm in the wake of its debt default and failure to publish quarterly results.

The new lowered rating on the firm reflects “the high likelihood of default and the low level of expected recovery for bond holders” Moody’s says. It says it will also withdraw the rating because it believes it has “insufficient or otherwise inadequate information to support the maintenance of the rating.”

“The ratings downgrade follows Sino-Forest’s announcement that its board has decided not to make the US$9.775 million interest payment on the 2016 convertible notes due on December 15, 2011”, says Jiming Zou, a Moody’s analyst, adding, “This action implies that Sino-Forest will default on this debt obligation, if it does not rectify the payment after the 30-day grace period from the due date.”

“Furthermore, the company has not yet confirmed when it is publishing its Q3 2011 results. A failure to publish these results would also trigger a breach of covenants under its bond indentures,” adds Zou.

That failure to publish quarterly results was also called a “serious continuous disclosure default” by Tom Atkinson, director of enforcement at the Ontario Securities Commission.

“We would generally respond with a cease trade order, however Sino-Forest is already subject to a cease trade order with respect to its securities by the OSC and has been since August 26, 2011. Our investigation, which is ongoing, will continue,” he added.