🔴 ABOVE TOP SECRET – COSMIC BLACK DOSSIER: SEC OIG REPORTS – ORIGINAL DOCUMENTS ✌

💼 SEC OIG 2023–2024 REPORTS: Insider Fraud, Data Leaks, Legal Forgeries & Systemic Sabotage Inside America’s Financial Watchdog

🔐 ABOVE TOP SECRET – COSMIC BLACK FILE
SUBJECT: SEC OIG Report Bombshells 2023–2024 – Deep-State Collusion, Leaked Data, Insider Fraud, & False Legal Disclosures

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🚨 EXECUTIVE SUMMARY:

The 2023–2024 declassified SEC Office of Inspector General (OIG) reports, obtained via FOIA and published under heavy redactions, expose shocking internal failures, criminal cover-ups, and compromised data security at the U.S. Securities and Exchange Commission.

This Above Top Secret briefing reveals:

• 🧨 CEO-level accounting fraud and document destruction
• 🕵️‍♂️ Disbarred lawyers falsifying SEC documents for OTC trading
• 📥 Contractor email leaks of non-public SEC infrastructure data
• 🧑‍⚖️ Misleading U.S. Congress reports by the SEC Ombudsman
• 🔐 17+ investigation reports redacted under national security clauses (5 USC §552 exemptions)

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⚠️ CASE HIGHLIGHTS:

🟥 CASE 19-ENF-0016-I: Iconix Brand Group Scandal

Subjects: Neil Cole (CEO) & Seth Horowitz (COO)
Crimes:

• Falsified SEC filings, round-trip accounting schemes
• Obstruction: shredding evidence, deleting work devices
• Joint FBI operation
  Outcome:
• Horowitz: Plea deal
• Cole: Convicted on 8 counts, sentenced to 18 months, $790,200 forfeiture

🟥 CASE 19-ENF-0039-I: Richard Rubin Fraud Ring

Actors:

• Richard Rubin, disbarred attorney, posed as SEC-licensed legal counsel
• Thomas J. Craft, licensed rubber-stamper of bogus legal opinions
  Fraud:
• 144 letters & EDGAR filings for OTC scams
• Multi-year forgery enabling illegal securities sales
  Sentences:
• Rubin: Probation, restitution $117k
• Craft: Probation, $55k forfeiture, license revoked

🟥 CASE 20-OIT-0035-I: SEC Insider Data Leak

Contractor leaked internal IT infrastructure files via private Gmail
Classified material included:

• Active enforcement databases
• Email communications & cybersecurity protocols
• SEC network schema
  Criminal Referral: Declined by DOJ, but confirms massive systemic vulnerability

🟥 CASE 21-IAD-0027-I: Ombudsman McNeil Misled Congress

Tracey McNeil, SEC Ombudsman

• Submitted false TCR (Tip, Complaint, Referral) data
• Misrepresented investor protections in annual reports
• Approved fake data in official filings to oversight bodies
  Finding: Confirmed misrepresentations + violation of internal policies
  Action: None yet disclosed publicly

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🔍 WHAT WAS REDACTED?

SEC invoked multiple FOIA exemptions:

• §552(b)(5) – Deliberative privilege (pre-decisional sabotage?)
• §552(b)(6) – Personal privacy (senior official cover?)
• §552(b)(7)(E) – Law enforcement techniques (surveillance tools?)
• §552(b)(7)(A) – Ongoing enforcement (future charges imminent?)

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🧨 STRATEGIC IMPLICATIONS

• 🏦 Investor Confidence: Shaken by systemic internal fraud
• 🔓 Cybersecurity: Contractors breached protocols unprosecuted
• 🧑‍⚖️ Regulatory Trust: Undermined by false Congressional testimony
• 📉 Market Manipulation: Enabled through fraudulent legal filings
• 🇺🇸 Democracy Risk: TCR system corrupted, impacting whistleblower channels

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🧠 PATRON-ONLY ANALYSIS (Preview)

Top 3 Hidden Questions (full answers behind classified wall):

1. Which hedge funds benefitted from these fake 144 opinions?
2. Was Rubins’ OTC operation linked to Israeli shell firms via EDGAR?
3. Why did DOJ refuse prosecution for leaked SEC enforcement architecture?

🔓 [Unlock the Classified Breakdown → BerndPulch.org/Patreon-Access]

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🏁 FINAL WARNING

This document reveals a systemic failure inside the very institution designed to protect markets from fraud. The redactions hide more than privacy—they shield networks of impunity.
📌 As always: Verify, Archive, and Share before deletion.

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#SECLeaks #OTCFraud #WhistleblowerSuppression #SECInsiderCrimes #AboveTopSecret

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