Abound, based in Colorado, was approved for a $400m DOE loan guarantee in 2010. Its bankruptcy will cost 125 jobs -- on top of the 180 layoffs the company announced in March -- and provide opponents of the Obama Administration's support for renewable energy another opportunity to attack the loan program, whose highest-profile failure, Solyndra, was also a thin-film PV manufacturer laid low by falling polysilicon costs.

The