richard fuld's view on that was that he has no knowledge of it.ar the evidence. despite valukas' findings-- and the supporting documents and testimony to back them up-- the securities and exchange commission has not brought any charges of any kind against former lehman executives. we've made numerous requests to interview the s.e.c.'s head of enforcement. all of those requests have been declined. the securities and exchange commission has not brought a case. >> no, they have not. >> does that bother you? >> i'm not permitted to be bothered by that. you know, my job was to set out the facts, lay it out. they have to make their own prosecutive decisions. >> as it turns out, some of lehman's most egregious accounting shenanigans took place right under the noses of government regulators. how closely was the s.e.c. monitoring lehman brothers during this time? >> they were on premises. they were talking to the lehman people daily. they officed there. >> it was not widely known at the time, but during the last six months of lehman's existence, teams of o