“Let me talk to Elliot.”

“Let me sign the resignation before you do anything else.”

“If I can get him to sign off on the transition, we can keep the authorities out of it.”

“I can pay back the firm from the Nevis account.”

“I will transfer the funds back to the corporate treasury tomorrow morning.”

He was offering to use the stolen money to pay back the stolen money.

It was the classic logic of a man who believed he could always talk his way out of a corner.

“The Nevis account is already frozen,” I said.

Graham froze.

“What?” he whispered.

“The compliance officer at the offshore bank received a court order yesterday,” I said.

“The SEC has been watching that account for three weeks.”

“They were just waiting for the final audit to verify the source of the funds.”

He took a step back, his knees hitting the edge of the mahogany chair.

He sat down heavily, staring at the floor.

“How?” he asked.

“Maren’s brother works in the compliance department of the correspondent bank in New York,” I said.