In September 2003, John Ruark of Acronym Soup pondered whether the SEC was a regulator with sense of humor after discovering that the SEC had posted in its "FAQ" section the following Q & A:

Question: Is the Andrew Carlssin case for real?

Your Answer: Many investors and other members of the public have asked us about news reports concerning the Andrew Carlssin, an alleged "time-traveler" who supposedly made a fortune in the stock market by trading in the year 2003 based on information gleaned from his travels to the future. The reports appear to be a hoax. The SEC has not, in fact, brought an enforcement action against any such person.

Shortly thereafter, I found what I believed was further, if only minor, support for the existence of an SEC sense of humor in this October 23, 2003 Litigation Release announcing the settlement of a case against Clifford G. Baird with the provocative, Matt Foley ("Van Down by the River")-inspired headline, "Commission Settles with Motivational Speaker."

Conclusive evidence was discovered today, however, in the SEC's January 6, 2004 Complaint filed in connection with the alleged financial fraud at now-defunct cheesemaker Suprema Specialties. Part of the Complaint concerned the alleged illegal "adulteration" of certain of Suprema's cheese products with various imitation cheese and other non-cheese ingredients in order to reduce Suprema's costs and boost sales. The word "adulteration" is used exclusively throughout the Complaint to describe this conduct....with the curious exception of paragraph 42, where the SEC mischievously elected to use different terminology:

III. The Adulteration of Suprema's Cheese Products

42. The third component of the fraudulent scheme involved the "cutting" or adulteration of Suprema's cheeses with inexpensive imitation cheese products, in order to reduce the company's costs and boost sales....

QED