trading losses incurred by Defendants, they repeatedly sent pool participants emails falsely stating that PMC had earned profits trading forex. In addition, Defendants sent in excess of 100 false monthly profit checks to pool participants in order to maintain their charade of successfully trading forex. Delivering, or causing the delivery of, false account statements to pool participants constitutes a violation of Section 4b(a)(2)(B) of the Act, 7 U.S.C. § 6b(a)(2)(B) (Supp. III 2009). Noble Wealth Data Info. Servs., Inc., 90 F.Supp.2d at 685-87 (D.Md.2000), aff'd in relevant part sub nom. Baragosh, 278 F.3d at 319 (4th Cir.2002) (defendants violated Section 4b(a) of the Act through the delivery of false account statements); Capitalstreet Financial, LLC, 2012 WL 79758, at *1 (<HOLDING>). Accord CFTC v. Smith, No. L10CV00009, 2012 WL
holding that broker violated  11a and rule llala when he shared in the profits and losses of trades in one of his customers accounts holding that defendant violated 4b of the act by using false monthly account statements to conceal losses and instead represent that defendants were making profitable trades holding that various law enforcement personnel and judges were victims of the crime of making false statements to a government agency for purposes of  3a12a where the defendant made false statements about the officials to the irs causing the irs to investigate the officials certainly had the effect of making these individuals the defendants victims holding monthly invoice qualified as a false claim under the fca holding that defendant could be charged for making false statements to treasury officials under the tax evasion statute or the statute prohibiting false statements to government officials