$40M?? Please. That's ridiculous to even suggest they'd not disclose that kind of payment very prominently, and especially when the last 2 monitor's reports contradict that any such payment has occurred or is even feasible. They just recently got an agreement from the only 2 secured creditors who get any money on how to split the small amount up.
Pony up evidence of a $40M payment for all of the secured debt, or give up this false narrative.