essential co-conspirators to wit: Gibraltar Bank, Tracy Weintraub ("Weintraub"), Gary Berkowitz ("Berkowitz") and Brian Leitstein ("Leitstein") of Berenfeld, Platinum Partners Value Arbitrage Fund, LP ("Platinum"), and Centurion Structured Growth, LLC ("Centurion"), were equally important in pulling off the scam. 319. As described infra, eac