Chronology of events 1999 – 200909

DATE ACTIVITY COMMENT
1996 Gary Sorenson visits Honduras

Merendon is formed

1997

to

2000

Merendon has recognized a lucrative opportunity exists in the refining of raw gold into finished gold, and there is no refining facility of precious metals anywhere in Central America.

Gary Sorenson and Milo Brost meet in Calgary.

Milo has the ability to raise capital and Sorenson requires capital to fund the acquisition of raw gold feedstock for a gold refinery Merendon plans to build in Honduras.

A business relationship is created.

Gary Sorenson, Milo Brost and Owen Hoffman form Syndicated Gold Depository (SGD), domiciled in the Bahamas.

The purpose of SGD is to raise capital from lenders and loan those funds to Merendon.

Merendon agrees to pay SGD a certain rate of interest on the loaned funds. SGD likewise promises a certain rate of interest to its lenders.

SGD and Merendon enter into a Loan Agreement.

Merendon agrees to use said funds to ONLY purchase raw gold feedstock for the refinery, therefore loaned funds will always be in 1 of 4 forms:

Cash, Raw Gold, Refined Gold, or gold concentrate; THEREFORE very liquid.

Merendon will refine the feedstock and sell the gold end product on the world market

Owen Hoffman (President) works onsite at Merendon and audits the SGD fund daily.

SGD lenders can recall their funds loaned to SGD on relatively short notice because loaned funds should always be relatively liquid.

This is a significant event. Gary Sorenson is one of the founders of SGD. This MATERIAL fact is not made known to SGD lenders and creates a non-arms length business relationship, which is at the root of the FRAUD. As a result SGD has always acted in the interest of Gary Sorenson. The puppet SGD presidents have compromised themselves in the actions they have taken while performing their duties as SGD president.
Capital Alternatives/IFFL (run by Milo Brost) raises funds for SGD through National Products. Milo Brost goes into partnership with Christopher Houston & Steven Kendall. Chris Houston & Steve Kendall are to complete paperwork and keep shell companies (National Products) in good standing. Investors funds are generally made out to the National Product and then their funds are funneled through to SGD and then Merendon for their use. The investor is given a debenture or promissory note in the National Product and will receive a modest rate of return on their investment in the National Product. The investors funds put on deposit with SGD through a managed account receive up to 3.5% per month interest on loaned funds to SGD. Steve Kendall & Chris Houston via their staff advise SGD of how much of a deposit of funds are to be credited to each investors SGD account as funds flow. They are also responsible for the upkeep and management of the international umbrella that each investors SGD account is sitting under. The international umbrella is set up for tax purposes to establish that each investor only manages the funds at SGD and does not actually own those funds, thereby not having to pay tax on accrued interest. These events occurred over a number of years and involved a rather intricate and complicated process to unravel. For further clarification please see

Spread Sheet Merendon Debt .xls

(included in “Numbers” link from Homepage

2001 Merendon starts a new venture/operation in Venezuela, while continuing with the refinery in Honduras.

Dec 31, 2001 - Owen Hoffman resigns as President of SGD citing health issues.

In reality he and Gary were not getting along.

Suspect Owen was not happy with how SGD funds were being used.

Owen objected to funds being spent on building or running Venezuelan project.

It also coincidentally reflects the time period in which margins in the refining industry dropped dramatically.

2002 Larry Adair (Florida lawyer) becomes new SGD President January 1st, 2002.

Larry Adair maintains SGD management via his Florida law office. He attends Honduras/SGD in person quite regularly (at least twice per month)

SGD Report Final for Casey.doc

2003 Capital Alternatives has regulatory issues in BC, Alberta, and Saskatchewan. They now form THE INSTITUTE FOR FINANCIAL LEARNING (IFFL) and continue raising funds.

Due to Merendon’s ongoing cash needs for business expansion and operations, Sorenson/Eiger now decides to modify the SGD/Merendon Loan Agreement to include delineated reserves as part of the SGD security and SGD cannot say no seeing as Sorenson really controls SGD.

This change in the loan agreement allows Merendon to use SGD funds for general business operations or purposes.

In doing so SGD fails all it’s lenders, as all the security is no longer liquid. SGD also fails to advise it’s lenders of this material change.

This is further evidence Gary Sorenson controls SGD. . (If investors only knew Sorenson controlled SGD they would likely not have invested. Sorenson kept this little fact a secret)

2004 Jan - Probably due to the Pennsylvania Securities Commissions Cease and Decist Order, Larry Adair resigns as SGD President and Graham Blaikie is appointed the new SGD President. Larry Adair has obvious concerns about SGD getting a Cease and Decist Order, as he is a licensed attorney he is potentially going to have to account to the Florida Bar for his conduct.

Arbour Energy gets listed.

Strategic Metals starts to raise funds through Capital Alternatives

Graham Blaikie as SGD President?
This is a conflict as Graham Blaikie is also a Merendon employee. This is a sign Gary Sorenson controls SGD.
It should be noted that prior to Edna Forrest, Bradley Regier and Caol Weeks being registered as directors of Strategic Metals, that honor belonged to Gary Sorenson and Milo Brost among others.r
2005 Jan – Gary Sorenson speaks at the IFFL Structurist’s conference at the Radisson Hotel in Calgary about how well things are going but he is visibly upset that two of the SGD office admin staff from Honduras are in attendance for the conference.

Milo sends Dwayne Martyn to Europe for 6 months chasing business deals, which are actually Nigerian money scams.

Strategic Metals continues to raise funds until August 05 when they receive a Cease and Desist notice. See 13209_Capital_Alternatives_-_NOH_-_2005-10-12_-__1962285.pdf

Sep – Milo & Elizabeth attend an event celebrating a wedding anniversary of Gary & Thelma Sorenson’s in Victoria. Milo has a heart attack and angioplasty is performed. Casey Brost now assumes control from Milo Brost.

Oct-Nov Gary Sorenson wants copies of all of the SGD statements as he is having an audit performed. A computer program for the new international database of statements is written; SGD statements are printed and sent Fedex from Calgary to the SGD offices in Honduras.

Nov - Arbour Energy gets Cease Trade Order Nov 16, 05. See 13334_Arbour_Energy_-__ICTO_-_2005-11-16_-__2003909.pdf

Why would Sorenson be upset by SGD admin staff attending? Likley because staff would know what he was saying were all lies?

Funds arrive at SGD/Merendon, or at least it appears that investor redemptions are being met. Possibly this was the $15 million SGD received that was later identified by the Alberta Securities in the Strategic Metals investigation?

Another $29 million goes elsewhere according to ASC?

This further shows Sorenson kept track of SGD funds

2006 Jan 08-14 – Structurist’s conference at the Coast Plaza Hotel in Calgary (Round table format) Both Gary and Ken Sorenson speak at this conference. Gary Sorenson indicates that over 200 million has been raised.

Jun – Casey Brost establishes with Kevin Benterud a company by the name of Fortris Business Systems to operate from Belize and do all of the customer service work for SGD and all other international entities.

Due to the increasing scrutiny IFFL is receiving from Canadian Regulatory and Tax authorities, concerns about having records kept on Canadian soil become a real issue.

It is obviously important to move the records to another jurisdiction.

2007 Jan - Nordic Merchant Credit Union starts up. Those requesting redemptions must get a Nordic bank account and funds are sent to each person’s account for them to draw from. Nordic is also used as a “National Product” to move funds through until April 2007 when the Portuguese Government freezes Nordic from continuing business.

Apr – Nordic is frozen and the “National Product” used to move funds revert back to MMNI. Gary Sorenson/Merendon/Eiger is known to have 7 million tied up in Nordic.

Structurist’s conference. Milo Brost announces that a new Limited Partnership program will be used to convert all investors into an ownership position. Martin Werner is announced as the new President of SGD and the name is changing to Bahamas Resource Alliance/BRA.

Aug – Liquidity to investors dries up and no funds are available for redemptions from this point onwards.

Oct – Martin Werner as President releases the SGD/BRA comprehensive notice, which is assuming liability of all formerly managed international accounts. This includes accounts from BaseMetals (SGD sister company) Tena, Alluvial, 360 Earth Resources and Onyx bond funds.

Nov – Martin Werner establishes office in Panama to convert all investors to the new ownership program.

IFFL creates the impression they actually have their own bank. They charge their members $1000 to open up their bank accounts at a bank they represent to have, whereas Nordic Merchant Credit Union is just a Swedish company. Evidently, Sweden allows companies to be formed that have the banking terms in the name.

Why is Nordic frozen?

IFFL answer is: Nordic Funds were frozen because the Portuguese government was investigating the consultant IFFL hired to set the Nordic bank account up in Portugal.

(Yet another shell game of “half-truths”.)

How did Gary have funds in Nordic?

Sorenson had no funds deposited in Nordic. SGD investors who put the funds there had intended the funds to be for SGD, and Sorenson felt that SGD funds were his?? (Arrogance?) Or just another demonstration that all financial trails end with Sorenson. Werner did not oppose this; or was the $8.7 million part of the deal Werner agreed to in the $40 million debt agreement? Either way what about conflict of interest & fiduciary responsibility to the investors?

Why did liquidity dry up?

Because IFFL ceased marketing and no new investors were found?

2008 Mar – CRA raid on many different locations.

Jun – Nordic funds are released and Gary Sorenson grabs the $8.7 million

WHAT A SWEET DEAL????

Sorenson grabs the unfrozen funds in Nordic, wipes out the debt and gets an IOU for $40 million and then tries to get the SGD lenders to convert into equity in a hole in Peru.

Sep – Kirk Mosdell, Glenn Selig, David Saxe, Nigel Bribane Smith travel to Honduras to meet with Martin Werner and Gary Sorenson to attempt to get LP process moving. In theory Gary Sorenson agrees to help expedite the process. TransMotion United is formed and work proceeds to commence LP process. Sorenson claims that Merendon only received $100 million from SGD.

These Nordic funds did not belong to Sorenson. Why did Werner give them to him? Why were they not used for redemptions?
2009 Jan – Martin Werner agrees to asset verification of geological reports on the Peruvian concessions to be used to take the LP process into ownership. Travels to meet with independent geologist who cannot sign off that the assets are proven which would allow the LP process to proceed. Martin Werner and Gary Sorenson will no longer communicate with TransMotion United.

Jan-Mar – Options are investigated by TransMotion United as to how best recover investor’s funds.

Mar-Apr – Asset Recovery Group is approached.

May – present – Gary Sorenson/Merendon verbally acknowledge they wish to reconcile with account holders but they need to be sure they are paying valid debts. Problems have arisen in accounting as according to Merendon








Conclusion: Conspiracy to Defraud, Theft by Deception, RICO etc…