COMMENT-Better luck this time?

LONDON, Oct 9 (IFR) - Goldman Sachs is not one of giving up easily. After having tried and failed to lure investors with an innovative form of collateralised funding last year - via the so-called FIGSCO vehicle - the US bank is at it again. Unsurprisingly, it is keen to put some distance between the FIGSCO fiasco and the newly-minted SumitG.