Funny Bunny
Looking for something a little lighter?
Catch Bob's more irreverent and amusing pieces in his Funny Bunny Blog.

Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight

Location: Blogs Bob O'Brien's Sanity Check Blog    
Posted by:   bobo 7/11/2006 1:52 AM

So, more FOIA data on fails in two prominent companies. What's the pattern?

The fails clear up, even as the price goes down, or stays depressed.

Huh.

An old friend of mine, with a lot of brokerage experience, once said that contrary to popular opinion, supply and demand doesn't impact volume. Price drives volume.

The more folks forced to sell due to margin calls and a sustained, depressed price, the easier it is to clear your fails at a profit.

Simple.

Also illegal.

It is called stock manipulation, or more specifically, a bear raid.

The question is, who has been doing it across all these companies? The answer can only be: the market makers.

They are the only ones that have the capability to drop the stock price, meet all buy orders with volume (often fails), and take the price down to a level where holders give up in disgust, or are margin-called out.

Same game as the 1920s.

So, how can we see this, in SHO company after SHO company, and yet apparently the SEC can't?

Same pattern with minor variations.

See no evil, speak no evil, and tell damaged shareholders it is all in their heads.

You can see the data in the FOIA section.

We are still waiting for the 2004 data, as that is when the price in NFLX tanked during a huge short assault. Then again, Canada was very active back in NSS in 2004, and the domestic FTDs didn't really start to spike in most of these until halfway through the year in 04. Makes one wonder who knew about the grandfathering clause, and when, no?

Dave has been tenacious in obtaining this data, and every time we get more info, it paints a clearer picture. A system, gamed by a few bad apples, to destroy the price of the targeted companies.

I sense more shareholder suits against the prime brokers and the specialist firms in the near future. Anyone else getting that feeling? I'm sure folks who were wiped out in NFLX will be interested in what group(s) was selling the stock price down 85%, and being allowed to fail like mad. I don't believe that is the definition of bona-fide market making, but I could be wrong.

Again, the NFI shareholder suit should be an interesting test of this system - and of the integrity of the largest players in the markets.

Cynics point to the litany of fines for crookery they all pay every year, always dodging real pain or meaningful censure. I wonder if a jury of twelve ordinary folks will feel as generous about Wall Street's interests as the SEC usually does?

My hunch is no.

-------------------------

The critics and foes of this site, and of the whole market reform movement, have used barrels of ink to portray the advocates who've worked long and hard to expose the naked short selling/market manipulation issue as loons, nuts, kooks, conspiracy theorists. We've seen articles attacking Dr. Byrne, we've seen articles attacking the Easter Bunny, we've seen press releases attacking Dr. Trimbath, and Robert Shapiro...you name it, the tactic has been to dismiss the problem as a non-issue, and label anyone concerned about NSS as wearing a tin-foil hat. The Motley Fool, the WSJ, The NY Times, Barron's, virtually every NY Financial publication has gotten into the act, and even hack authors have made pseudo careers out of demonizing and dismissing, obviously on behalf of powerful special interests on Wall Street.

But ever since the Senate Hearing the tone has shifted, and evidence of this new treatment can be seen in Forbes, the WSJ, and Dow Jones. Suddenly everyone isn't giggling about how silly we are, and dismissing naked short selling as some little technical glitch unworthy of attention.

Harvey Pitt has a remarkably lucid article in Forbes, describing succinctly the problem the securities industry has with the naked short selling issue. It should be required reading. Again, ironically, it is almost a year and a half ago I was sitting briefing Chris Forbes and the senior editorial staff of the width and breath of this problem - I suppose that will give you some idea of how rapidly the publishing world works. Pitt, who is no stranger to the SEC and Wall Street, no doubt understands precisely how ugly this is likely to get, and how compromised some of the players are. I would view this as a warning shot from an industry insider that this is going to blow up in the big brokers' and hedge funds' faces.

And Judith Burns has a good article on tomorrow's SEC hearings on Reg SHO. Very diplomatically describes the shortcomings of the rule, and some of the band-aids being contemplated by the Commission. My fear is that what will be done is much discussion of making some amendments at some point down the road, and then maybe voting on it, and then enacting it....like two years after the money was taken, and the shareholders fleeced. Still, the article is a good one, and Judith Burns can be counted on the one hand that represents honest financial press. Then again, she's not in NY, so that might have something to do with it...

I really would like to see an end to the grandfathering clause, and an iron requirement for a borrow, and a host of other things, but I will believe it when I see it.

I would love to be shown the light tomorrow.

I will be holding my breath.

Copyright ©2006 Bob O'Brien
Permalink  |  Trackback
Comments (20)
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By piddly_sum on 7/11/2006 7:40 PM
Now what would be really ironic, is if it is true that then SEC Chairman Harvey Pitt once personally telephoned Steve Forbes and asked him to step on the big naked short story right before press.
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By Mr. Wiggle on 7/11/2006 7:51 PM
The mother of all conspiracy theories is:

NSS is true. Now we have people in the know telling us it is true and now the people in the know have figured a way to make a profit off of it.

Bobo are you part of that machine? Is that why you are still alive?
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By rtway1 on 7/11/2006 7:51 PM
If Cox and Shelby let this one go tommorrow to be just lip service then Bush and the rest of the team need to go. How much better off would we be if Wall St. were run honestly and think of the revenues that could be spread to many people instead of the hand picked politicians and there friends.
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By D on 7/11/2006 8:03 PM
In my opinion, the companies that DO suspect a naked short manipulation shoud do a small (1-2% of a float) of second public offering jus so that later, if they can prove manipulation, they could claim monetary damages, and insome states theuy could demand trebble damages... Nothing hurts crook more than hitting him at a weak spot - his pocket.

Just had a few glasses of wine - so that is my contribution of today.
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By piddly_sum on 7/11/2006 8:04 PM
The number of issues on the Nasdaq Reg SHO list is now (7/11) up to 201. About 50% higher than just last week.

I wonder if somebody is tossing their ex-cleared FTDs over to DTCC to get them out of their own system?
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By bobo on 7/11/2006 8:35 PM
Wiggles: I think that the system will continue to rely on opacity. Grandfathering served its purpose - to buy the bad guys a year and a half to move all their crap into ex-clearing, and to delist a lot of the problem companies. Mission accomplished. I've been told that the ex-clearing issue is orders of magnitude larger than the in-system FTDs, and that makes sense, given that the SEC and the DTCC take the position that they can't police that realm, or force buy-ins, or even verify that any delivery ever takes place. That is a dream come true for a larcenous broker.

I think that the jig is up on one tier of this, but that Pitt is sending an important message: The lawyers and discovery are going to tear the large funds and brokers a new one over this issue.

You can't tell me that Pitt doesn't know exactly how big and how bad this is. He does. Has to.

I think what you are seeing from the SEC is Cox telling his staff, "You better get this fixed, and in a hurry, or there isn't going to be any SEC, or any market, for that matter. Fun and games for your buddies is over. This game of musical chairs just had the frigging tune stopped. You allowed this to happen on your watch - now clean it up, or the DOJ will."

When the Senate Judiciary trots the DOJ out, because the SEC is facilitating criminal behavior by Wall Street's largest crooks, it gets noticed.

I think some powerful people probably said "fix this, or make it look like it is being fixed, because Houston, we have a problem."

And I think Pitt's article is a none too subtle shot across the bow of the miscreants that there will be a piper to pay, and it is likely not going to be a wrist slap fine to the SEC. That's what I got out of it. I think it finally got through to the powers that be that this is a systemic risk issue, and that it is out of control, and that measures need to be taken now, or it could destroy the system.

Then again, what do I know? I'm the Easter Bunny...
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By tbs_theman on 7/11/2006 8:36 PM
Goldman Sachs is my bet. Look at their ownership in Rocker shorts.
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By bobo on 7/11/2006 8:42 PM
I wonder who was trying to sell hedge fund debt to third parties a few weeks ago?
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By Sean on 7/11/2006 9:24 PM
Would you kindly elaborate on your last post.."I wonder who was trying to sell hedge fund debt to a third party a few weeks ago?" I had heard nothing about this one.
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By bobo on 7/11/2006 11:15 PM
There were several articles from the Financial Times (I believe) wherein a brokerage (unknown) was trying to sell off some hedge fund debt - thereby spreading the risk, or mitigating it, depending upon perspective.

1st time ever that has happened.

I wonder why they would suddenly want to unload debt - as in credit extended to a fund or funds - now? It's never been an issue before.

Methinks they see where this is going. I sure do. Maybe I should start looking at shorting the brokers.

Can't short the hedge funds.
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By Abouttime on 7/12/2006 2:53 AM
It's been in front of our faces for a while now. I call it hedgie/MM collusion, with the MM's selling a stock down and putting a lid on the stock while they accumulate and cover the short positions. I believe IT'S CALLED "PROPRIETARY TRADING"
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By GARY WUSS on 7/12/2006 3:04 AM
Harvey Pitt knows nothing about naked shorting. If he did he would have done something while at the SEC. He is just another looney claiming naked shorting is bad. I know it is good for stocks and my friends in the Mafia. Cox is my man. He will do nothing to enforce the laws that burden his wealthy elite friends. Mark Cuban is another that has turned looney about naked shorting but Dan Rather will soon straighten him out! He must have had a drink of that Kool-Aid that the Baloney Brigade has been serving.
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By old duffer on 7/12/2006 5:16 AM
The three step cure:

#1. Take all your money out of U.S. markets. Several million doing this at once could get some attention.

#2.Call,email or mail every rep.& senator why you did it.

#3.Break out the rope, pichforks and oil soaked torches before marching down to Wallstreet & DC. Burn em out in the open and hang em!

After we do our part let God sort em out.
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By Little Bo peep on 7/12/2006 6:10 AM
The ice cream is melting and the cherries are all gone.

Who are these dudes?

Savvy networks

Fibertech- networks

Sago networks
sagonet.com

Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By Pinkice on 7/12/2006 6:24 AM
Systemic risk issue bobo - absolutely, destroy the system - no it will only prove to be the catalyst for improving the system. With the technology we have today, absolutely no reason a cenetralized system cannot be set-up for reporting realtime in the best case and in the worst case all equity positions fed in at say 11:00 pm at night - no need to clog the computers during the day then.

Sure a few broker dealers/hedgies may blow-up and go bankrupt because of forced buying of the NSS and FTD issues - but then it was't really their money to begin with then was it! Let them go bankrupt, somebody else with the funds and backing will step in with a new and improved way of trading and tracking. And for the politicians getting their funds from the hedge funds /broker dealers - by standing up for what is morally right you just might have others with better morals and the funds step up and give funds to the political cause. Hedgefunds lobbying for no/less regulation would be no different then big bio/pharmas lobbying that the FDA is not necessary. And most people in Main Street America would be dead if there were no FDA - taking whatever meds were given with no regulation. Well - Wall Street is no different by grandfathering you are okaying the license to steal from Main Street America. What a way of life to teach your kids.

SEC - do your job and regulate. Main Street America wants, no demands, Wall Street be brought to justice. We accross American can plainly see what is going on in the markets on a regular basis - you fool no one.


Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By Little Bo peep on 7/12/2006 7:16 AM
Well said!
You are exactly right Pinkice.
We the people DEMAND THE TRUTH and will NOT stop until we get it. I hope this doesn't get nasty. They COULD NOT possibly be
STUPID enough to THINK they will get by with this SHIT. If we have any honest souls left that have NOT been bought. They must know that the market could be used as the major SAVINGs ACCOUNT for main street Americans. They better
clean up
All the BULLSHIT and LIES. I am starting to get "PISSED OFF" not a good thing.
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By n-tres-ted on 7/12/2006 7:31 AM
Bobo, maybe it's just me, but the Pitt piece is entirely too gentlemanly in addressing the NSS mess for what it is: large-scale, widespread fraud. And he almost seems to be sounding the alert for cleaning up the barroom just before the sheriff arrives, meaning to clean up the naked shorts in precisely the way you have described it as being done. Use the opportunity to keep manipulating the prices down while covering the naked shorts at a profit. If Pitt really knows the NSS problem as well as you suspect he does, then why has he not screamed about it in the most revealing terms long before now? I'm glad he wrote the article. The idea that he wishes to help Wall Street maintain the facade of respectability just grates on me.
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By Pinkice on 7/12/2006 8:12 AM
N-tres - maybe Pitt is just to close to the situation and is trying to be both politically
polite and correct. Think of it this way - I just read an article this week on Lance Armstrong. With his yellow cancer bands and fund raising abilities he is on a mission to raise a billion dollars to find ways to eradicate cancer. Now Lance with his yellow cancer bands is truly a man of the people. Compare him to Mike Miliken, the junk bond king of the 80's now reformed with mission of raising funds/awareness of prostate cancer. Miliken has done a lot of good system wise - meaning applying for grants/fundraising/r&d/sharing trial reports between health systems. He truly has done a lot of positives streamlining the process. But, I don't think Miliken will ever have the popularity that Lance Armstrong does. Lance won the Toure de France through honest hardwork and effort, against all odds even after having cancer. Can't say the same for the morally corrupt Miliken.

My point is - Bobo is the Voice of the People - of Main Street America. He is free to say what he wants so to speak and not worry about being politically correct. Bobo speaks the truth. He is like Lance Armstrong all for eradicating cancer. H. Pitt may be able to help with fixing the system like Miliken, but he will never be know as being the Voice of Main Street America. I liken Pitt to Mike Miliken - potential to do good, but morally compromised in the past by the position he was in. Not saying its right or wrong, but there wil be many roles to be played by different characters.
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By CB on 7/12/2006 8:12 AM
Please show a link to the data.
Re: Dave Patch Gets FOIA Data for NFLX, Global Crossing; Harvey Pitt and Judith Burns Tell The Story Straight By THEPITTS on 7/12/2006 3:14 PM
SEC ex-head Pitt's headache touted by SEC target
2002-11-07 11:31 PT - Street Wire

by Brent Mudry

The highest-profile tout of U.S. Technologies Inc., the controversial penny stock promotion which led to the downfall of Harvey Pitt, the chairman of the United States Securities and Exchange Commission, was under SEC investigation for undisclosed payments when Judge William H. Webster joined the company's board in early 2000. (Mr. Pitt, under fire for pushing the nomination of Mr. Webster to head an SEC accounting oversight committee, resigned just after the polls closed Tuesday in the U.S. mid-term elections.)

Later in 2000, John Westergaard, now 70, who allegedly charged penny stock clients up to $48,000 for "independent" analyst reports, was charged by SEC with misleading investors and forgetting to mention the payments his touting companies received. (All figures are in U.S. dollars.) The once highly successful Wall Street analyst, who claimed he was wiped out by the SEC, made an unusual and unsuccessful personal plea to Arthur Levitt, Mr. Pitt's predecessor as head of the SEC, and later settled by agreeing to a permanent injunction against future securities violations.

It is unclear how much front-end due diligence was done by Mr. Webster before he agreed to become a director of U.S. Technologies in April, 2000, or how much followup due diligence he did afterwards. Virtually all of his other public company directorships were with companies of a much higher stature, including Anheuser-Busch Cos. Inc., TLC Beatrice International Holdings Inc., NextWave Telecom Inc. and Pinkertons Inc.

Judge Webster, a Washington beltway heavyweight, has impeccable credentials and greater experience with, and access to, intelligence than most. He was named a U.S. District Court judge in 1970, elevated in 1973 to the U.S. Court of Appeals for the Eighth Circuit, served as the director of the FBI from 1978 to 1987, then as the director of the CIA from 1987 to 1991, and last year was named head of a commission to do a thorough and independent review of the FBI's internal security after revelations that FBI Special Agent Robert Hanssen moonlighted as a Russian mole for about 22 years.

Stockwatch revealed Tuesday that U.S. Technologies features strong roots on Howe Street, the centre of dealings for the former Vancouver Stock Exchange, that its controlling shareholder was a shell company in the secretive offshore enclave of the Turks and Caicos Islands, that several former directors were previously key directors in Pan Pacific Gold Corp., a controversial VSE promotion, that one former company president held U.S. Technologies shares in accounts at eight brokerages over a 2-1/2-year period, and that another former director had an account at a brokerage allegedly controlled by Phil Gurian, a Florida-based close associate of Phil Abramo, a reputed capo in New York's deCavalcante Mafia family.

The latest unflattering revelation regards Mr. Westergaard, who touted penny stocks and other small-cap issues until late 2000, when the SEC launched its prosecution against him and his two main companies: Westergaard.com Inc. and Westergaard Broadcasting Network.com Inc.

U.S. Technologies is not the sort of company which attracts a lot of attention from Wall Street analysts. The penny stock promotion, now virtually insolvent, has three main 100-per-cent owned subsdiaries: Labour to Industry, also know as LTI, a contract manufacturer, and dot-com incubators E2Enet Inc. and Yazam.com Inc.

The only apparent Wall Street endorsement on U.S. Technologies' web site is an excerpt from an upbeat report by Mark Hayes, described as a "senior analyst" with Westergaard Online. "Wouldn't it be terrific PR for an American multinational to repatriate jobs from foreign sweat shops to American prisons under the U.S. Government's PIE (Prison Industry Enhancement) Program -- a program that saves taxpayers' money, helps victims get financial restitution, helps freed inmates find jobs, doesn't take jobs away from working Americans, and reduces recividism?" asked Mr. Hayes in the highlighted excerpt.

Before Mr. Webster joined U.S. Technologies' board, the company's only significant subsidiary was Labour to Industry, which operates industrial facilities in state and federal prisons staffed mainly with inmate labour, a kinder and gentler American version of China's prison factories. In April, 2000, the same month Mr. Webster became a director, U.S. Technologies acquired E2Enet, which owns tiny stakes in an eclectic mix of embryonic dot-coms with such names as Gomembers.com, Final Arrangements LLC, Baobob Inc., Phlair Inc., My Virtual Model and Plant America. A year later, in March, 2001, U.S. Technologies acquired Yazam.

The U.S. Technologies endorsement was one of many penny stock companies touted by Mr. Westergaard's operation. Not all have been winners. Mr. Westergaard, a well-known analyst in his prime in the 1960s, took to touting penny stocks in his later years.

One company which caught Mr. Westergaard's eye, in mid-1995, was The Instant Publisher, listed on the tiny Canadian Dealing Network over-the-counter market. Instant Publisher, which later changed names to Diversinet, was one of the dubious promoters in the stable of Toronto penny stock promoter Jack Banks, who also calls himself Jacques Benqueses.

Mr. Westergaard was quite enamoured with Instant Publisher, touting it as the next best thing to Xerox in the 1960s. The tout predicted the company could earn $2 (Canadian) a share by fiscal 1997. In late 1995, he touted a target price of at least $70 (U.S.) a share. Alas, all did not go well. The company's stock price collapsed and its promoters fared worse.

In March, 2000, Mr. Banks and close associate Larry Weltman, also of Toronto, were indicted by Manhattan District Attorney Robert Morgenthau for allegedly stealing more than $32-million from National Westminster Bank PLC's Coutts & Co. subsidiary in a scheme involving one of their Canadian public companies, Laser Friendly. That September, the pair pled guilty, agreed to pay fines of $100,000 and restitution of $400,000 each, consented to a worldwide bar from serving in a controlling management position in any public company, and agreed to five-year ban on entering the U.S.

According to SEC documents, in late 1994, Mr. Banks and Mr. Weltman's Laser Friendly was one of the penny stock promotions featured in a dubious $200-million share certificate leasing scheme masterminded by Swiss-German fraudster-financier Guido Bensberg, a former part-time Vancouver resident well known on Howe Street. The scheme involved dealings in at least six offshore secrecy havens, including Switzerland, Aruba, the Isle of Man, the Turks and Caicos Islands, Bermuda, and the British Virgin Islands.

Two other more recent Westergaard penny-stock touts also collapsed: Biker's Dream and Premier Laser Systems Inc.

Westergaard.com analyst Bob Thayer repeatedly touted Biker's Dream as it collapsed in 2000, putting a happy spin on the company's bad news. Among the company's notable directors were Humbert Powell III, who served as chairman of controversial now defunct Montreal brokerage Marleau Lemire's American operations.

In April, 2000, when the Westergaard operation suspended coverage with the stock at 62 cents, the pair played good cop/bad cop, with Mr. Thayer outlining the bleak financials and Mr. Westergaard offering some optimism. "It would not take a great deal of money to put this company solidly on its feet -- probably less than $10M which is chickenfeed to some people (too bad Malcolm Forbes who was a big time biker is not still around) -- and as to the gross margin problem, we note that prices have been raised such that the estimates Bob made in his recent scenario may yet be achieved this year!!!" stated Mr. Westergaard.

The previous September, Westergaard Broadcasting's Mr. Thayer predicted Biker's Dream would post 2000 sales of $41-million and earnings per share of 82 cents before tax. In February, 2000, he boosted his estimate to net income of $3-million on $45-million in sales. "WBN breaks out the analyst's wrenches to see how fast this manufacturer of American heavyweight cruiser motorcycles can go," he stated. A few months later, the company posted a $6-million loss for 1999, its chief executive officer resigned and it missed a key debt payment of $600,000.

Mr. Westergaard's most notably disastrous call was Premier Laser Systems. In a bullish September, 1999, report, Westergaard analyst Patrick Sheehan stated the company was "clearly at the forefront of laser technology development in three primary categories of medical therapy: vision, dental and surgical."

This bullish report came out soon after Internet-based stock critic TheTruthseeker.com issued an "immediate sell" recommendation. "After considering PLSIA's history of problems and their ongoing SEC investigation into fraudulent revenue recognition, the outstanding litigation involving a class action lawsuit, we are advising the public and our members to sell their shares immediately," stated the critic.

Two years earlier, in mid-1997, Mr. Westergaard was so bullish on Premier Laser that he publicly announced a $5,000 bounty to flush out Internet detractor "Steve Pluvia." Mr. Westergaard also told TheStreet.com that he was launching Westergaard Cyberpatrol or WBN Cyberpatrol to attack other hostile naysayers on Internet chat sites. "The Cyberpatrol will be monitoring the Internet at all hours," he boasted.

By mid-2000, however, Premier Laser and its main tout, Mr. Westergaard, were both collapsing.

In May, 2000, a month after Mr. Webster joined Westergaard tout U.S. Technologies, Mr. Westergaard received a Wells warning notice from the SEC, informing him he was about to be charged with disclosure violations.

On Sept. 27, 2000, the SEC launched an unrelated prosecution of Premier Laser as part of a broad 11-action crackdown on companies "cooking the books." "These actions allege a variety of accounting abuses that were designed to fraudulently mislead the investing public about the state of the issuers' financial health," stated the SEC. "These actions underscore that the SEC has a zero tolerance policy toward public companies and their officers who attempt to undermine the integrity of our securities markets by engaging in fraudulent accounting practices to the detriment of public investors," stated SEC Pacific regional director Valerie Caproni.

The SEC complaint alleges chief financial officer Michael Hiebert caused Premier to overstate quarterly revenue by more than a third in its 1997 third quarter. "It did so by recognizing $2.4-million in revenue from a purported sale of dental lasers to an entity that in fact did not place an order but merely entered into a non-binding letter of intent to market the lasers. The purported order was the largest Premier had ever received and, if it had been real, would have resulted in the company's first-ever quarterly profit," states the SEC.

The complaint alleged Mr. Hiebert failed to review adequately documentation supporting the purported sale. "As a result, Premier's now-deceased executive vice-president was able to perpetrate the fraudulent scheme involving the creation of a fictitious customer order form and the shipment of 100 lasers to a warehouse." Mr. Hiebert agreed to a $10,000 fine.

On Dec. 27, 2000, the SEC launched its prosecution of Mr. Westergaard, Westergaard.com and Westergaard Broadcasting Network, claiming they failed to disclose that companies they touted paid them up to $48,000 each for their services. Five companies touted on his Johnny Dot.com Internet radio show were singled out for attention. While both his companies settled simultaneously with the filing of the complaint, agreeing to refrain from future securities violations, Mr. Westergaard fought back to preserve his fine name.

Facing impending charges, Mr. Westergaard fired off a strong letter, dated Dec. 15, 2000, to Mr. Levitt, Mr. Pitt's predecessor as head of the SEC. Mr. Westergaard also enlisted "our mutual friend, the senior senator from New York," Senator Daniel Patrick Moynihan, to subtly lobby Mr. Levitt on his behalf.

Mr. Westergaard complained that due to the SEC's "traffic ticket level violation" against him, his public company had to collapse a $1.5-million private placement financing and shut down its operations. "Out of money and unable to raise more with the SEC cloud hanging over us, the business was shut down August 15th. 18 highly paid professionals lost employment. My entire net worth -- as of 1999 in low eight figures -- was blown away. I am now destitute, unemployable, and reduced to living off $1,500 monthly from SSA. A widowed sister resident in Washington is taking me in."

"Arthur, you and I go back together 50 years and we know a lot of the same people in New York and Washington," Mr. Westergaard stated to Mr. Levitt.

"This matter has been reviewed professionally or informally by friends of yours and mine and by others at various firms, including, but not limited to, Shearman & Sterling; Cadwalader Wickersham & Taft; Wilmer, Cutler & Pickering; Kogan, Taubman & Neville; Verner Liipfert Bernhard McPherson & Hand; Wolf, and Block, Schorr and Solis Cohen. No lawyer with whom I have spoken, or for that matter any other mutual friends or others who have reviewed this matter, believes that the Securities and Exchange Commission would maliciously destroy a respectable business over a few words in a disclosure statement."

Mr. Westergaard also complained about a Wells warning meeting with SEC enforcement staff in June, 2000. "At that meeting your staff also learned that I am terminally ill with prostate cancer that has metastasized to my spine. Two days after the meeting and of learning of my vulnerability, the Commission stated it would not only bring an action against the Westergaard corporations as had been contemplated, but against me personally which is what the intended action next week is about."

Mr. Westergaard rounded out his plea with some personal memories. "Arthur, I have fought for civil rights all my life," he added. "Then came Martin Luther King with whom I marched."

Mr. Westergaard copied the lengthy and not-too-subtle letter to Senator Moynihan, Senator Charles Schumer, Congresswoman Charles Schumer, SEC staff lawyer Eric Schwartz and SEC commissioners Isaac Hunt, Laura Simone Unger and Paul Carey.

Despite the heavy pressure, the SEC never backed down. Close to a year later, on Oct. 16, 2001, Mr. Westergaard finally settled the SEC's case, agreeing to refrain from future securities violations. "The court did not impose a civil penalty on Westergaard based on his sworn Statement of Financial Condition," stated the regulator.

bmudry@stockwatch.com


Your name:
Title:
Comment:
Please limit your comments to 500 characters. For longer comments, use our forums.
Subscribe via Email
Get This Blog via Email:


Powered by Squeet.com
Sanity Check Archive
Resources
Copyright © 2006 The Sanity Check   |  Privacy Statement  |  Terms Of Use