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Stephen H. Deckoff
Stephen Henry Deckoff
Steve Deckoff
Deckoff
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Stephen H. Deckoff is the founder of Black Diamond Capital Management, a Virgin Islands resident since 2011, whose entity SD Investments bought Jeffrey Epstein's Little St. James and Great St. James in 2023. St. Thomas, U.S. Virgin Islands
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founded Black Diamond Capital Management founder, 1995 1995 3
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head_of Black Diamond Capital Management managing principal (Form ADV Schedule A) 4
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owned SD Investments member, 75 percent or more (Form ADV Schedule B) 1997-02 4
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owned Little St. James 2023-05 through SD Investments 2
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owned Great St. James 2023-05 through SD Investments 2
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director_of KVH Industries 2026-08-20 director (Form 4 dated August 20, 2026) 30
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funded Emmer for Congress 2025-05-27 two itemized contributions of 3,500 dollars each, 7,000 dollars total 33
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owned Black Diamond Aviation Group LLC owner, per Westfair Business Journal report of May 27, 2026 14
2026-09-25 2026-10-08

Stephen H. Deckoff is an American investor, the founder and managing principal of the credit and distressed-investment firm Black Diamond Capital Management, and a resident of the U.S. Virgin Islands since 2011.1 In May 2023 his entity SD Investments bought Little St. James and Great St. James, the two islands off St. Thomas that had belonged to Jeffrey Epstein, from Epstein's estate for 60 million dollars, less than half of the initial asking price of 125 million dollars.12

Early career

Forbes described Deckoff as a native of New York City who moved to the Virgin Islands in 2011. Forbes reported that he built a fortune in private equity, working his way up at several firms, including Drexel Burnham, Bear Stearns and Kidder, Peabody & Co., before striking out on his own in 1995 with Black Diamond Capital. Forbes estimated his net worth at 3 billion dollars and said the firm managed some 9 billion dollars in assets.1 The firm's website as archived in 2020 stated that it was founded in 1995 by Deckoff and managed more than 8 billion dollars across credit, distressed-credit and private-equity platforms.3 The May 2023 release described his career as "crafting and executing plans to turn distressed situations into successful enterprises, across numerous companies and industries," and said that after the back-to-back hurricanes of 2017 closed several territorial resorts he had supported the area's economic development.2

Black Diamond Capital Management

The principal office of the firm, as given in its Form ADV filed with the Securities and Exchange Commission, is 5330 Yacht Haven Grande in St. Thomas, with a mailing address in Stamford, Connecticut. Item 5.F of the filing reports total regulatory assets under management of 10,714,142,774 dollars. Schedule A lists Deckoff as managing principal and a control person with an ownership code of E, meaning 75 percent or more. Schedule B lists SD Investments, LLC, a domestic entity, as holding 75 percent or more of Black Diamond Capital Holdings, and lists Deckoff as holding 75 percent or more of SD Investments. The firm's state notice filings are dated 2010 for Connecticut and April 1, 2013 for the Virgin Islands.4

Business card in the Epstein Library

A business card for "Stephen H. Deckoff, Managing Principal" at Black Diamond Capital Management, L.L.C., with an office at One Sound Shore Drive in Greenwich, Connecticut, appears in the Epstein Files material released by the U.S. Department of Justice in Data Set 9 as document EFTA01204007, a single-page photograph of the card lying on a concrete surface, with the telephone and fax numbers redacted. The card is undated.56 The document numbered immediately before it in the same data set, EFTA01204006, is a screenshot of the ForeFlight aviation application on an iPad on the AT&T network, with the device clock at 5:49 PM, a weather radar timestamp of 5:40 PM AST, and the route "TIST KEWR" (Cyril E. King Airport, St. Thomas, to Newark Liberty International Airport) entered in the search field and drawn on the map.7

Epstein's staff and Black Diamond, 2014

On May 16, 2014, at 5:15 PM, Epstein's accountant Richard Kahn wrote to Epstein's pilot Larry Visoski: "Can you poke around tonight about Black Diamond Trading as Danny says they are trying to buy Jet Center." Kahn added, "They appear to be an nyc hedge fund with an office in stt as an EDC company as well," and asked, "who are principals? type of plane? tail? anything else relevant.."8

At 5:40 PM Visoski replied with a message reading "LearJet 60," "N114BD," and "Is Blackdiamond." At 6:08 PM he wrote, "Here you go Rich ask and ye shall receive," and "They arrived this evening at 7 PM in the Learjet, can you ask if you want me to introduce myself?"89

At 6:17 PM Eastern Daylight Time, according to the quoted header in the reply, Kahn forwarded the exchange to Epstein. He wrote, "after speaking with Danny it appears these are the black diamond guys trying to buy aircraft," linked two pages of the firm's website, wrote that "larry has obtained some good info on them," and asked, "should larry meet the aircraft and poke around with them tonight at 7:30pm?" A reply from the account "jeffrey E." to Kahn reads "yes why not?" and carries a header time of Friday, May 16, 2014, 10:35 PM. Kahn's forward of the same chain to Visoski carries a header time of 10:18 PM on the same date.9

Visoski was listed in the original Articles of Organization of Plan D, LLC, filed October 19, 2012, and in its annual reports as the company's sole manager and member. The territory's Second Amended Complaint in the Epstein estate case states that the July 31, 2019 annual report named Epstein as the principal behind the company, which owned or operated some of the aircraft that Epstein used.10

The aircraft and the tail number

The FAA's releasable aircraft database, downloaded October 8, 2026, lists the mark N114BD as a 2009 Dassault Falcon 7X (serial number 42) registered to Black Diamond Aviation Group LLC, 1 Sound Shore Drive, Suite 200, Greenwich, Connecticut, with a certificate issued November 4, 2023.11 The deregistered-aircraft file of the same database lists a 1999 Learjet 60 (serial number 166) under the mark N112BD, with the registration cancelled on July 1, 2025 under the status "sale reported."11 A listing of FAA registry records for Greenwich, Connecticut shows N114BD on a 1999 Learjet 60 (serial number 166, certificate issued December 9, 2004) registered to Black Diamond Aviation Group LLC, and on the 2009 Falcon 7X (serial number 42, certificate issued December 12, 2017) registered to Bdag 7x LLC.12

The FAA's inquiry page for N114BD, retrieved October 8, 2026, gives the current registration as a 2009 Dassault Falcon 7X, serial number 42, with Black Diamond Aviation Group LLC as registered owner. The airworthiness date is February 10, 2018, the certificate was issued November 4, 2023, and the registration expires November 30, 2030.13 The Westfair Business Journal reported on May 27, 2026 that Black Diamond Aviation Group is owned by Deckoff, was originally based in Greenwich according to an FAA record and, according to a lawsuit it filed in Westchester Supreme Court, is now based in a White Plains apartment building, with Mark Woinicki as its aviation director; the suit alleges that a Long Island interiors company, Global Aircraft Interiors Inc., refurbished the cabinets of a 2009 Falcon 7X without authorization and refused to return them, grounding the aircraft, and Global Aircraft Interiors proposed a $292,411 refurbishment.14

The same registry lists a second aircraft under Deckoff's own name. N615BD is an Airbus Helicopters Deutschland EC135 P2+ helicopter, manufactured in 2015 with serial number 1193, registered to Stephen H. Deckoff as an individual in St. Thomas, Virgin Islands. The certificate was issued April 19, 2024, the airworthiness date is May 3, 2024, and the registration expires April 30, 2031.1516

The FAA's inquiry page for N112BD lists the mark as deregistered and gives the airframe as the 1999 Learjet 60 with serial number 166. The cancellation date is July 1, 2025, and the status is "SALE REPORTED."17 The current FAA file does not show N114BD against serial number 166.18

The islands

The two islands went on the market in March 2022 with an asking price of 125 million dollars.19 The estate's settlement with the Virgin Islands government, announced in December 2022, required the estate to pay the territory 105 million dollars in cash, plus one half of the proceeds from the sale of Little St. James. It also required the estate to sell Little St. James and Great St. James to independent third parties and to wind down its business in the territory.20 SD Investments announced the purchase on May 3, 2023.2 The release quoted Deckoff: "I've been proud to call the U.S. Virgin Islands home for more than a decade and am tremendously pleased to be able to bring the area a world-class destination befitting its natural grace and beauty."2 Forbes reported that Deckoff said he had never met Epstein and had never set foot on the islands until they were marketed following Epstein's 2019 death.1 Forbes wrote that the settlement gives the government half the proceeds from the sale of the islands, which it put at about 30 million dollars, to be placed in a trust for counseling and other services for victims. Carlson reported that half the sale price of Little St. James came to about 11 million dollars.21

The May 2023 release announced a five-star, 25-room luxury resort "anticipated to open in 2025," and Forbes reported that Deckoff said he planned to open it in about two years.12 Suzanne Carlson of the Virgin Islands Daily News reported in February 2026 that no resort had been built and that the only construction permit Deckoff had requested was for an 8,800 square foot warehouse on Little St. James, and that the application for a Coastal Zone Management major permit was submitted in December 2025.21 Carlson wrote that the Daily News reviewed the application, which describes replacing an existing metal-framed warehouse with a single large semicircular concrete warehouse over a new concrete cistern. The Virgin Islands Department of Planning and Natural Resources coastal zone management director, Marlon Hibbert, said that the application was still incomplete because no environmental assessment had been submitted. Carlson wrote that attempts to reach Deckoff for comment were unsuccessful.21

Economic Development Commission benefits

Carlson reported that Black Diamond Advisors and Black Diamond Holdings had received tax-incentive benefits from the Economic Development Commission since 2012.21 The St. Croix Source reported that at the Economic Development Commission session of August 12, 2021, Black Diamond Advisors, LLLP and Black Diamond Holdings, LLLP applied for 10-year extensions of benefits. Mounir Nahas, chief executive officer of Black Diamond, told the commission that the company employed more than 20 people, had a 4,000-square-foot office at Yacht Haven Grande, and managed $9 billion in investment funds; he said there were 10 employees at the holding company, and the two companies shared office space. Commission members Jose Penn and Phil Payne asked Nahas to reevaluate salaries and insurance contributions for the lower-salaried staff.22 The territory's suit against the Epstein estate alleged that Southern Trust Company, an Epstein company, made fraudulent misrepresentations to the authority about its qualifications for those benefits, and the 2022 settlement returns more than 80 million dollars in such benefits.20 The annual reports of the Virgin Islands Economic Development Authority name the firm's affiliates. Its fiscal 2016 report lists Black Diamond Advisors, LLLP and Black Diamond Holding, LLLP among the site visits for beneficiaries.23 Its fiscal 2023 report lists certificate orientations on February 7, 2023 for Black Diamond Advisors, LLC and Black Diamond Holdings, LLC, both recorded as modifications on St. Thomas.24

Jet Center

The 2014 email chain says that Black Diamond Trading was "trying to buy Jet Center." In November 2018, Signature Flight Support agreed to buy the St. Thomas Jet Center and its affiliate Alliance Aviation, according to Aviation International News. Aviation International News reported on November 1, 2018 that Michael Hancock and Susan Hancock had owned the St. Thomas FBO for more than two decades and would remain with the business, along with the staff, for at least the next two years.25 The Virgin Islands Daily News reported on November 5, 2018 that the Hancocks had bought St. Thomas Jet Center from the Boehlke family in 2002, and that Michael Hancock had started his own aviation business in 1995.26 Signature's announcement described the transaction in two phases: a 49 percent holding at signing and the remaining 51 percent within 14 months, with Alliance Aviation, Jet Set Rental Cars and Tri Island Energy Fuel Logistics included.27

The 2012 Alliance Aviation notice

A message of October 1, 2012 from Francisco D'Agostino to Todd Meister gave a landing time at the St. Thomas FBO of Alliance Aviation and the tail number N3FD; Meister forwarded it to Epstein, and Lesley Groff wrote that day that Meister was going to the island the next day with a Venezuelan friend and that Larry Visoski would collect them by helicopter.28

PTC Alliance Acquisition, 2009

In October 2009, PTC Alliance, a steel-tubing maker, filed a Chapter 11 petition in the U.S. Bankruptcy Court for the District of Delaware. The company had signed an asset purchase agreement with funds managed by Black Diamond Capital Management, the pre-petition term lenders, to act as a "stalking horse" bidder for substantially all of its assets under Section 363. Deckoff, identified as managing principal of Black Diamond Capital Management LLC, said: "Our proposed transaction will establish a new corporation with a stronger balance sheet and lower cost structure that it will be well positioned now and in the future to provide PTC's customers with high-quality tubing products and precision components."29

Filings naming Deckoff

The U.S. Securities and Exchange Commission lists Deckoff as a reporting person on Forms 3 and 4 for several issuers. A Form 3 with a reporting date of August 19, 2022, and a Form 4 dated August 20, 2026, record him as a 10 percent owner of KVH Industries. The 2026 Form 4 also marks him as a director.30 A Form 4 for Hawaiian Telcom Holdco, with a reporting date of March 20, 2017, records him as a 10 percent owner. The EDGAR index also lists Forms 3 and 4 for Tropicana Entertainment (2010), Viasystems Group (2013 and 2015) and Consumer Portfolio Services (2021 and 2022).30

Schedule 13D and 13G filings

Black Diamond Capital Management, L.L.C. (CIK 0001282197) and Deckoff are joint reporting persons on Schedule 13D statements for two issuers in 2022 and 2023. In Amendment No. 3 to its Schedule 13D for Consumer Portfolio Services (event date March 10, 2022, filed March 14, 2022), the two reported shared voting and dispositive power over 4,647,042 shares, 22.05 percent of the class, bought for approximately 21,156,734.98 dollars from the capital of Black Diamond investment vehicles. The filing states that on March 10, 2022 the reporting persons told the company's chief executive officer and chief financial officer that they wished to propose two nominees for the board, Deckoff and James E. Walker III, and that a nomination letter was submitted on March 14, 2022.31 In Amendment No. 1 to its Schedule 13D for KVH Industries (event date February 3, 2023), the two reported shared power over 3,298,597 shares, 17.20 percent of the class. The filing states that on February 3, 2023 they entered a cooperation agreement with the company under which the board agreed to nominate and support Deckoff as a Class III director at the 2023 annual meeting and to waive the company's stockholder rights plan so that the reporting persons could acquire up to 25 percent of the shares; the amendment refers to an original Schedule 13D filed August 26, 2022.31

The EDGAR full-text index also lists Schedule 13D filings by Black Diamond Capital Management for Hawaiian Telcom Holdco (February 25, 2016 and July 10, 2018), Schedule 13G filings for Hawaiian Telcom Holdco (2012 to 2015), Viasystems Group (July 8, 2015), Saratoga Investment Corp (2014 to 2024) and Canterbury Park Holding Corp (2022 to 2024), and Form D notices for funds including BDCM Opportunity Fund III, L.P. (December 21, 2010) and Black Diamond Credit Strategies, L.P. (2017 to 2026).32

Political giving and philanthropy

The Federal Election Commission records two itemized contributions of 3,500 dollars each, both dated May 27, 2025, from a contributor named Stephen H. Deckoff of Stamford, Connecticut, to Emmer for Congress.33 Forbes reported that Deckoff had given more than 1.2 million dollars to nonprofits in the Virgin Islands, mostly to private schools and nature-preservation organizations.1

Footnotes


  1. Chang, Richard J. "Exclusive: Billionaire Investor Buys Jeffrey Epstein's Private Islands For $60 Million." Forbes, May 2023. Copy filed as Exhibit 29 to document 226-30, Government of the United States Virgin Islands v. JPMorgan Chase Bank, N.A., No. 1:22-cv-10904-JSR (S.D.N.Y.), filed July 24, 2023; U.S. Department of Justice, Epstein Library, EFTA02810216. https://www.justice.gov/epstein/files/Court%20Records/Government%20of%20the%20United%20States%20Virgin%20Islands%20v.%20JPMorgan%20Chase%20Bank,%20N.A.,%20No.%20122-cv-10904%20(S.D.N.Y.%202022)/EFTA02810216.pdf. Sole source for the passages so cited (the statement that Deckoff never met Epstein, and the Forbes figure for the government share of sale proceeds). Suzanne Carlson of the Virgin Islands Daily News wrote on February 6, 2026 that Deckoff's name did not appear to be in the files and that it was unclear whether the two men had any association before Epstein's death. ↩︎

  2. "SD Investments Announces Acquisition of Great St. James and Little St. James Islands in the United States Virgin Islands." PR Newswire, May 3, 2023. https://www.prnewswire.com/news-releases/sd-investments-announces-acquisition-of-great-st-james-and-little-st-james-islands-in-the-united-states-virgin-islands-301815032.html ↩︎

  3. Black Diamond Capital Management, "About," archived page, Wayback Machine snapshot dated 2020. https://web.archive.org/web/2020/http://www.bdcm.com/about.html ↩︎

  4. U.S. Securities and Exchange Commission, Investment Adviser Public Disclosure, firm record for Black Diamond Capital Management (firm ID 154495, Form ADV filing dated July 13, 2026), including Form ADV Part 1A Items 1.F, 1.G, 5.F, Schedule A, Schedule B and Schedule D Section 1.F, and the state notice filing records. https://api.adviserinfo.sec.gov/search/firm/154495 and https://reports.adviserinfo.sec.gov/reports/ADV/154495/PDF/154495.pdf ↩︎

  5. U.S. Department of Justice, Epstein Library, EFTA01204007, DataSet 9, photograph of a Black Diamond Capital Management, L.L.C. business card. https://www.justice.gov/epstein/files/DataSet%209/EFTA01204007.pdf ↩︎

  6. U.S. Department of Justice, Epstein Library. The only other library document naming Deckoff is EFTA02810216, a copy of the Forbes article cited in note 1, filed as a court exhibit. ↩︎

  7. U.S. Department of Justice, Epstein Library, EFTA01204006, DataSet 9, screenshot of an aviation application, undated. https://www.justice.gov/epstein/files/DataSet%209/EFTA01204006.pdf ↩︎

  8. U.S. Department of Justice, Epstein Library, EFTA02383246, DataSet 11, email chain headed "Jeffrey Epstein," May 16, 2014, including the message from Richard Kahn at 5:15 PM and the reply from Larry Visoski at 5:40 PM. https://www.justice.gov/epstein/files/DataSet%2011/EFTA02383246.pdf ↩︎

  9. U.S. Department of Justice, Epstein Library, EFTA02583238, DataSet 11, email chain headed "Re: Barn," May 16, 2014, including Richard Kahn's forward (quoted as sent at 6:17 PM), Visoski's message at 6:08 PM, and the reply headed "jeffrey E." (header time 10:35 PM, header times as printed in the release). EFTA02383246 is Kahn's forward of the chain to Visoski with the subject line "Jeffrey Epstein" (header time 10:18 PM), also cited in note 8. https://www.justice.gov/epstein/files/DataSet%2011/EFTA02583238.pdf ↩︎

  10. Government of the United States Virgin Islands v. Estate of Jeffrey E. Epstein, No. ST-20-CV-14 (V.I. Super. Ct.), Second Amended Complaint, paragraphs 33 to 34, filed as Exhibit 1 to Government of the United States Virgin Islands v. JPMorgan Chase Bank, N.A., No. 1:22-cv-10904-JSR (S.D.N.Y.), ECF No. 1-1 (December 27, 2022). https://web.archive.org/web/20260117011558/https://www.justice.gov/multimedia/Court%20Records/Government%20of%20the%20United%20States%20Virgin%20Islands%20v.%20JPMorgan%20Chase%20Bank,%20N.A.,%20No.%20122-cv-10904%20(S.D.N.Y.%202022)/001-01.pdf ↩︎

  11. Federal Aviation Administration, Aircraft Registry, Releasable Aircraft Database, MASTER.txt entry for N-number 114BD and DEREG.txt, downloaded October 8, 2026. https://registry.faa.gov/database/ReleasableAircraft.zip ↩︎

  12. City-Data.com, "FAA Registered Aircraft, Dealers and Manufacturers in Greenwich, Connecticut" (listing derived from FAA registry data; undated snapshot, retrieved October 8, 2026). https://www.city-data.com/aircraft/air-Greenwich-Connecticut.html ↩︎

  13. Federal Aviation Administration, Aircraft Inquiry, N-Number Inquiry Results for N114BD (Mode S code 50035454; registered owner BLACK DIAMOND AVIATION GROUP LLC, 1 SOUND SHORE DR STE 200, GREENWICH, CT; certificate issued 11/04/2023; airworthiness date 02/10/2018; expiration 11/30/2030), retrieved October 8, 2026. https://registry.faa.gov/AircraftInquiry/Search/NNumberResult?nNumberTxt=114BD ; same record in Releasable Aircraft Database, MASTER.txt. https://registry.faa.gov/database/ReleasableAircraft.zip ↩︎

  14. Bill Heltzel, "Cabinetry dispute grounds Falcon 7X business jet," Westfair Business Journal, May 27, 2026. https://westfaironline.com/courts/cabinetry-dispute-grounds-falcon-7x-business-jet/ Sole source for the ownership statement and the lawsuit's allegations; the article gives no tail number or case caption. ↩︎

  15. Federal Aviation Administration, Aircraft Inquiry, N-Number Inquiry Results for N615BD (Mode S code A8016E; type registration Individual; registered owner DECKOFF STEPHEN H, St. Thomas, Virgin Islands; certificate issued 04/19/2024; airworthiness 05/03/2024; expiration 04/30/2031), retrieved October 8, 2026. https://registry.faa.gov/AircraftInquiry/Search/NNumberResult?nNumberTxt=615BD ↩︎

  16. Federal Aviation Administration, Releasable Aircraft Database, MASTER.txt entry 615BD (serial number 1193, model code 5620010), with ACFTREF.txt entry 5620010 (AIRBUS HELICOPTERS DEUTSCHLAND, EC135 P2+), retrieved October 8, 2026. https://registry.faa.gov/database/ReleasableAircraft.zip ; FlightAware registration page for N615BD, retrieved October 8, 2026, which gives the same owner and dates. https://flightaware.com/resources/registration/N615BD ↩︎

  17. Federal Aviation Administration, Aircraft Inquiry, N-Number Inquiry Results for N112BD ("N112BD is Deregistered"), and Releasable Aircraft Database, DEREG.txt entry 112BD, serial number 166 (model code 5170707, Learjet 60, year 1999; status "SALE REPORTED"; cancel date 07/01/2025; last action date 06/29/2025), retrieved October 8, 2026. https://registry.faa.gov/AircraftInquiry/Search/NNumberResult?nNumberTxt=112BD ↩︎

  18. City-Data.com, "FAA Registered Aircraft, Dealers and Manufacturers in Greenwich, Connecticut" (undated listing derived from FAA data). https://www.city-data.com/aircraft/air-Greenwich-Connecticut.html ; FlightAware registration pages for N114BD and N112BD, retrieved October 8, 2026. https://flightaware.com/resources/registration/N114BD and https://flightaware.com/resources/registration/N112BD ↩︎

  19. NPR, "Financier buys Jeffrey Epstein's private islands, with plans to create a resort," May 4, 2023. https://www.npr.org/2023/05/04/1173956903/jeffrey-epstein-island-sold-st-james ↩︎

  20. U.S. Virgin Islands Department of Justice, "U.S. Virgin Islands Attorney General Settles Sex Trafficking Case Against Estate Of Jeffrey Epstein And Co-Defendants For Over $105 Million," December 1, 2022. https://usvidoj.com/u-s-virgin-islands-attorney-general-settles-sex-trafficking-case-against-estate-of-jeffrey-epstein-and-co-defendants-for-over-105-million/ ↩︎

  21. Carlson, Suzanne. "Still no resort plans for Epstein's islands purchased by Deckoff." Virgin Islands Daily News, February 6, 2026. https://www.virginislandsdailynews.com/news/still-no-resort-plans-for-epsteins-islands-purchased-by-deckoff/article_84d776de-8427-4080-a1b5-6cf81418e23d.html ; Carlson, Suzanne. "Docs confirm Bryan pressed for special treatment of sex offender." Virgin Islands Daily News, February 2, 2026, reporting that half the sale price of Little St. James came to about 11 million dollars. https://www.virginislandsdailynews.com/news/docs-confirm-bryan-pressed-for-special-treatment-of-sex-offender/article_5e9483c9-38d2-406c-8bb0-e5757ce287f2.html. ↩︎

  22. Susan Ellis, "EDC Grants Tax Benefits to Paragon Surgical Center and Amends V.I. Paving's Requirements," St. Croix Source, August 12, 2021. https://stcroixsource.com/2021/08/12/edc-grants-tax-benefits-to-paragon-surgical-center-and-amends-v-i-pavings-requirements/ ↩︎

  23. Virgin Islands Economic Development Authority, FY 2016 Annual Report, Table 3, Site Visits, p. 30. https://usvieda.org/wp-content/uploads/2018/05/2016_EDA_Annual_Report_FINAL.pdf ↩︎

  24. Virgin Islands Economic Development Authority, FY 2023 Annual Report, Certificate Orientations, pp. 24 to 25. https://usvieda.org/wp-content/uploads/2024/04/2023-Annual-Report_Revised-Apr-4-2025.pdf ↩︎

  25. "Signature Acquires Virgin Islands Bases." Aviation International News, November 1, 2018. https://www.ainonline.com/aviation-news/business-aviation/2018-11-01/signature-acquires-virgin-islands-bases ↩︎

  26. Lori Abbotts, "St. Thomas Jet Center forms joint venture with Signature Flight Support," Virgin Islands Daily News, November 5, 2018. https://www.virginislandsdailynews.com/business/st-thomas-jet-center-forms-joint-venture-with-signature-flight-support/article_f65a7ade-c80e-5c92-9740-a52250559195.html ↩︎

  27. "Signature Flight Support to acquire St. Thomas Jet Center," Signature Flight Support newsroom, November 1, 2018. https://articles.signatureflight.com/blog/about/newsroom/2018/11/01/signature-flight-support-to-acquire-st.-thomas-jet-center ↩︎

  28. U.S. Department of Justice, Epstein Library, EFTA00644307 (https://www.justice.gov/epstein/files/DataSet%209/EFTA00644307.pdf) and EFTA00403872 (https://www.justice.gov/epstein/files/DataSet%209/EFTA00403872.pdf), DataSet 9, emails of October 1, 2012. ↩︎

  29. "PTC Alliance Files for Chapter 11 Protection." Association for Iron & Steel Technology, posted October 2, 2009, quoting the company's announcement and Deckoff's statement. https://www.aist.org/ptc-alliance-files-for-chapter-11-protection ↩︎

  30. U.S. Securities and Exchange Commission, EDGAR filing index for reporting person Deckoff Stephen H (CIK 0001486844), including the Form 4 for KVH Industries Inc. (period August 20, 2026), the Form 3 for KVH Industries Inc. (period August 19, 2022), and the Form 4 for Hawaiian Telcom Holdco, Inc. (period March 20, 2017). https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=0001486844 ↩︎

  31. U.S. Securities and Exchange Commission, EDGAR, Schedule 13D/A Amendment No. 3, Consumer Portfolio Services Inc., accession 0001140361-22-009441; Schedule 13D/A Amendment No. 1, KVH Industries, Inc., accession 0001140361-23-004863. https://www.sec.gov/Archives/edgar/data/889609/000114036122009441/brhc10035210_sc13da.htm and https://www.sec.gov/Archives/edgar/data/1007587/000114036123004863/brhc10047604_sc13da.htm ↩︎

  32. U.S. Securities and Exchange Commission, EDGAR full-text search, query "Black Diamond Capital Management," forms SC 13D, SC 13G and D, run October 8, 2026 (filer CIK 0001282197 for the adviser). https://efts.sec.gov/LATEST/search-index?q=%22Black%20Diamond%20Capital%20Management%22 ↩︎

  33. Federal Election Commission, Schedule A itemized individual contributions, contributor "DECKOFF, STEPHEN H.", recipient committee C00545749 (Emmer for Congress), two entries dated May 27, 2025, 3,500 dollars each. https://www.fec.gov/data/receipts/individual-contributions/?contributor_name=DECKOFF&committee_id=C00545749 ↩︎