Find the latest record SQL example

select * from #Issuer_rating

ratg_dt   ratg_clss_num

1994-04-22 00:00:00.000 1999
1994-04-28 00:00:00.000 260
1995-07-27 00:00:00.000 270
2001-03-08 00:00:00.000 270
2002-05-15 00:00:00.000 1999
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