Who issued the "legal opinion letter"?
C. The Unrestricting of the Stock
19. After the restricted Spongetech common stock was issued to RM Enterprises, AIT Capital, Wesley, Asset Management and other entities they controlled, the defendants MICHEL METTER, STEVEN MOSKOWITZ, ANDREW TEPFER, also known as "Avi," and SEYMOUR EISENBERG, also known as "Jimmy," employed fraudulent means to have transfer agents unrestrict the stock. Specifically, METTER, MOSKOWITZ, TEPFER and EISENBERG furnished and caused to be furnished fraudulent legal opinion letters that falsely claimed exemptions from SEC registration. METTER, MOSKOWITZ, TEPFER and EISENBERG, however, knew that no exemption applied. Relying on the fraudulent legal opinion letters, the transfer agents removed the restrictive legends from the Spongetech common stock certificates, thereby causing the stock to become unrestricted.
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e. On or about June 25, 2009, TEPFER signed a letter to an attorney, whose identity is known to the grand jury, requesting that the attorney issue a legal opinion letter so that shares of Spongetech stock be unrestricted based on the false February 9, 2008 loan agreement.
