According to Bloomberg, Standard & Poor's is seeking evidence to prove a Department of Justice lawsuit, accusing the ratings giant of mortgage-bond fraud, is payback for S&P downgrading the U.S. sovereign debt. S&P wants to show

The publication describes what S&P is now looking for to prove its theory:

McGraw Hill Financial Inc. (MHFI) and its S&P unit are seeking information from the Justice Department about the decision to target the company in the first federal case against a ratings firm for grades related to the credit crisis. S&P also wants a look at the government’s investigative files on other raters as part of a defense strategy to show it was unfairly sued.