June 17, 2008

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Goldman and Deloitte & Touche have a unique solution to the Cheyne Capital liquidation conundrum: they're turning the notorious failed SIV into... another SIV.

Goldman Sachs Group Inc. and receivers Deloitte & Touche LLP agreed to auction some of the assets of a $7 billion investment vehicle set up by hedge fund Cheyne Capital Management (UK) LLP, in a model that may be used to wind down similar credit funds.

Deloitte will sell a portion of the assets of SIV Portfolio Plc, previously known as Cheyne Finance Plc, said Neville Kahn, a receiver at Deloitte in London. The auction will set the price at which any unsold assets would be transferred to a new company set up by Goldman. The new company will then issue notes backed by the assets, Kahn said.

It's amazing how ingrained these instincts are. Even after the last half of 2007 and the first half of 2008, these guys can't look twice at a distressed asset without wanting to securitize it. Even if it's already securitized, and only distressed because of that.

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