Article: Standard & Poor's Downgrades Ambac Again.

Byline: Glenn McCullom

Standard & Poor's downgraded Ambac Financial and the company's main bond insurance unit because the ratings agency expects more losses from guarantees of mortgage-backed securities and collateralized debt obligations.

S&P downgraded the senior debt of Ambac Financial to BBB from A.

It also cut Ambac Assurance Corp., the bond insurance subsidiary, to A from AA. The outlook is negative.

"The company's exposures in the U.S. residential mortgage sector and particularly the related collateralized debt obligation structures have been a source of significant and comparatively greater-than-competitor losses and will ...

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