"In April 2010, the U.S. Securities and Exchange Commission (SEC) sued Goldman Sachs over the ABACUS Synthetic CDO alleging Goldman had represented the assembler of the mortgage package underlying the CDOs as an objective third party (ACA Management), when in fact a "short" standing to reap great financial benefit in the event the CDO's default (Paulson) had a major role in assembling the mortgage package.Paulson released a statement saying that it was "not the subject of this complaint, made no misrepresentations and is not the subject of any charges".