{
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  "docSlug": "0dd3bb0497df",
  "documentTitle": "American Battery Metals Corporation / Comstock Mining Inc. (ABML / LODE)",
  "authorId": "54_Spruce_Point_Capital",
  "authorName": "Ben Axler",
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  "sourceTypeSlug": "short_seller",
  "sourceTypeLabel": "Short seller",
  "presentationDate": "2021-03-10 00:00:00",
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  "pageNumber": 51,
  "pageCount": 73,
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  "nextPage": 52,
  "slideType": "expose_contradiction",
  "function": "expose_contradiction",
  "density": "balanced",
  "nDataPoints": 0,
  "notes": "Uses screenshots of official regulatory documents to build a case against the company's choice of auditors.",
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      "kind": "callout",
      "text": "The PCAOB identified deficiencies in its last review of ABML's auditor issued on 9/29/19.",
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      "text": "DKM, ABML's auditor for FYE 2014, received an SEC cease and desist order in 2015",
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      "text": "PCAOB 2018 Inspection Report of Heaton & Company",
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      "text": "Certain deficiencies identified were of such significance that it appeared to the inspection team that the Firm, at the time it issued its audit report, had not obtained sufficient appropriate audit evidence...",
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      "text": "Findings: Based on the foregoing, the Commission finds that Klein and DKM engaged in improper professional conduct...",
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      "kind": "title",
      "text": "ABML Has a History of Questionable Auditor Choices",
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      "arcName": "Overcoming the Monster",
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      "evidence": "The deck concludes with a call to action, urging investors to be cautious",
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  "loops": [
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      "name": "Cost Of Inaction",
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      "evidence": "The deck highlights the potential downside risk of investing in ABML",
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      "structure": "The Status Quo -> The Hidden Costs Accumulating -> The Future State of Inaction -> The Tipping Point",
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