 As the mortgage situation in the United States became more serious, market participants became unwilling to purchase ABCP.This caused trouble for financial institutions that had relied on sales of ABCP to obtain funds for use in longer-term investments (see maturity mismatch).For example, as one form of the ABCP program, the structured investment vehicles (SIVs) set up by some commercial banks financed their longer-term, higher-yield investing through sales of ABCP.