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Write-Offs: 04.16.10

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$$$Goldman Sachs's Further Comments on SEC Complaint: "We are disappointed that the SEC would bring this action related to a single transaction in the face of an extensive record which establishes that the accusations are unfounded in law and fact." [iMarketNews]

$$$ Katie Benner reports: The SEC Says John Paulson Won't Be Next [Fortune]

$$$Jes Staley: "If Jamie doesn't leave, then I probably need to leave myself in a few years," says Jes Staley. "If it's not me, it's still been a blast working for Jamie. He is one of the greatest people in finance in my generation. At that point, I am going take an office at Highbridge and sail." [Fortune]

$$$Some Syracuse Students Are Psyched That Jamie Dimon Is Giving Their Commencement Address [Daily Intel]

$$$Goldman Knew For Months Charges Were Possible (although Charlie Gasparino begs to differ) [Reuters, FBN]

$$$ Matt Taibbi: "I heard whiffs of this story going back as far as a year ago"