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See http://boombustblog.com/contact-me/2010/10/22/the-complete-jp-morgan-forensic-review-and-valuation-for-q3-2010-is-available-and-its-a-controversial-piece-to-say-the-least/
and http://boombustblog.com/reggie-middleton/2010/04/20/an-unbiased-review-of-jp-morgans-q1-2010-results-yields-less-roses-than-the-maintream-media-presents/