If you actually read the complaint, you will find that Goldman Sachs was intent on using ACA's brand as a critical means through which to sell the CDOs to their

If you actually read the complaint, you will find that Goldman Sachs was intent on using ACA's brand as a critical means through which to sell the CDOs to their clients, and kept ACA in the game by misrepresenting Paulson's position. Had ACA known, they would have been far less likely to be willing to enter into the deal. Goldman: “One thing that we need to make sure ACA understands is that we want their name on this transaction. This is a transaction for which they are acting as portfolio selection agent, this will be important that we can use ACA’s branding to help distribute the bonds.” ACA: “I certainly hope I didn’t come across too antagonistic on the call with Fabrice [Tourre] last week but the structure looks difficult from a debt investor perspective. I can understand Paulson’s equity perspective but for us to put our name on something, we have to be sure it enhances our reputation.”