Manifold Capital Corp. is a holding company. The Company is engaged in insurance business. Its financial guaranty insurance subsidiary is ACA Financial Guaranty Corporation. ACA Financial Guaranty Corporation is a mono line bond insurance company that operates in around 50 states and five territories. The Company provides financial guaranty insurance on tax-exempt and other debt obligations, as well as on certain obligations related to asset-backed and corporate financings. Manifold Capital Corp. through its subsidiaries, ACA Service, L.L.C. and ACA Management L.L.C., is engaged in the business of providing asset management services within targeted sectors of the fixed income capital markets.