I can't, and I too found it interesting. In fact, I vaguely recall Davis (or another of the SEC investigating attorneys) making the statement that SPNG only had one bank account for the period that they studied. And the statements in the exhibits from the 2008-2009 months shown are from TD. FWIW, the SPNG check for $70,880 and dated in October of 2009 that was returned stamped NSF in the MSG case was drawn on a Bank of America account.