The SEC consists of regional offices. It appears the Florida regional office "ultimatley approved" of the valuation of the media credits. They were one of four outside independent parties.
This case is dead on arrival, and everybody knows it. Any defense attorney would have the jury eating out of his hand easily, at worst, and now you know why over 97% of SEC cases never make it to trial. It's too hard to proof fraud, intent, and damages (damages from media credits? ROFL!!!) with LEGITIMATE cases never made something stupid like this where the SEC's star and only witness is on oath siding with JBII.