If any of that bullshit were true there would have been disgorgement like we heard thousands of times was coming. It was an accurate transaction under shell accounting, and JBII was technically no longer a shell six weeks prior under new shell accounting rules.
The fact that all of details about it were disclosed in filings is what makes the claim of fraud laughable.
I predicted it was ordinary restatement case and would settle for fines statistically similar to other honest errors with zero disgorgement. I was right. Parking ticket.