Unfounded speculation encouraged at this time.

Update: And it's Goldman learning 550 million "lessons."

The SEC has reached a $550 million settlement with Goldman Sachs Group Inc. that will resolve its lawsuit against the firm alleging that it misled investors in a subprime mortgage product. "This settlement is a stark lesson to Wall Street firms that no product is too complex, and no investor too sophisticated, to avoid a heavy price if a firm violates the fundamental principles of honest treatment and fair dealing," said Robert Khuzami, director of the SEC's Division of Enforcement.