TEXT-S&P: Lupatech SA formalizes investors agreement

April 10 - Standard & Poor's Ratings Services said today that the recent
formalization by Lupatech S.A. (global scale: B-/Negative/--;
national scale: brBB/Negative/--) of the Investors Agreement, with which the
company intends to strengthen its capital structure, does not immediately affect
its ratings on the company and its 'CCC' issue rating on Lupatech Finance Ltd.'s
guaranteed perpetual bonds. Although we view the formalization as a positive
factor and despite the company's intention to div

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