PHRF-MA follows YRA-LI as Ed described with a "PHRF" rating of 141 (for 155 & J+0 pole) then deducts -3 spm for J+1 and -3 spm for 163. As Steve wrote, PHRF-MA ALSO can issue a cert for "OD" rating of 138 (obviously for 100% OD compliant boats). As of last year, PHRF-MA reported no boats with the PHRF (141 or 135) rating. An "otherwise OD" J/30 with non-class sails (non-dacron main or .5 oz chute) would sail under the PHRF cert of 135.