STRUCTURE FINANCE CDOs

Why do investors holding ABS, RMBS, CMBS issue STRUCTURE FINANCE CDOs?
What do they benefit from issuing Structure finance CDOs?

Different investors often want different types of investments. A CDO is a way to create bonds that meet those varying needs.

I mean ISSUER OF CDO benefits from issuing Structure finance CDOS?
because of lower cost of funding ABS, RMBS,CMBS???