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  "documentTitle": "SoFi Technologies (SOFI)",
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  "sourceTypeLabel": "Short seller",
  "presentationDate": "2026-03-30 00:00:00",
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  "notes": "Includes two screenshots of 10-K Exhibit 21 lists of subsidiaries to highlight the presence/absence of SoFi Funding.",
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      "kind": "callout",
      "text": "Per the UCC filing, no third party received the CSS receivable. The only third party, JPMorgan Chase Bank, was clearly a lender.",
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      "text": "JPMorgan Chase Bank is the only third party in this arrangement... the designation as “senior lender” is dispositive. The obvious point is that it was a lender in this transaction.",
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      "text": "In the Utah UCC filing for SoFi Bank, SoFi Funding and SoFi Bank use the same address. In SoFi Funding’s Delaware UCC filing, since 2019, the entity has used the same 234 1st Street, San Francisco, address as listed parent company, SoFi Technologies, Inc.",
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      "text": "The transfer of the CSS receivable to SoFi Funding should not be a “true sale.” SOFI “sold” the loan to itself. SoFi Funding PL VI LLC is a consolidated subsidiary of SOFI, operating from the same address.",
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      "text": "So Where Is the Sale?",
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