Trust me, I have followed the "off balance" theory very closely like 2 years ago. Although it is intriguing that JPM and FDIC-R have exactly the same off balance, and 100B is not spare change that you can write off at a stroke of a pen, nobody can show one iota of evidence that it is related to us. Just like the billions of dollars in banks transfers that RD finds everyday.
Anyway, I only have one more post until 5 hours later and so I would not waste more on this pie in the sky theory.
I should concentrate more on more plausible things such as the 24B that HM found in the balance sheet of WAMU before the seizure.
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