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Master Cross Reference

Investigation document: Master Cross Reference

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MASTER CROSS-REFERENCE DOCUMENT

VERSION 11.0 - FINAL

Updated: 29 December 2025

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This document provides a comprehensive cross-reference of ALL findings across

the entire investigation archive. Every connection, every relationship, and

every piece of evidence is mapped here.

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EXECUTIVE SUMMARY

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This investigation has uncovered a MULTI-GENERATIONAL PATTERN OF INSTITUTIONAL

CORRUPTION in New Zealand, centered on Hawke's Bay/Napier, involving:

  • Historical Land Fraud (1947) - Judge Dykes and the Maori Land Court
  • Modern Gaming Trust Fraud (2009-2024) - Infinity Foundation, Grassroots Trust
  • Professional Services Network - Langley Twigg, Oldershaw, NIT
  • Investment Vehicle Collapse - Aquiline Holdings ($12.5M ANZ loss)
  • Medical Trust Anomalies - PAMT $717,126 unexplained expenses
  • NEW: George Street Neighborhood Network - LAS Land Holdings (1981-2013)

The investigation proves that the Aquiline Holdings network was NOT a new

creation in 1996, but was built upon a PRE-EXISTING business relationship

between three George Street neighbors dating back to 1981.

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PART I: THE CENTRAL NEXUS - AQUILINE HOLDINGS LIMITED

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AQUILINE HOLDINGS LIMITED (Company #647774) was the central nexus where ALL

investigation targets converged. This single company connected:

SHAREHOLDERS WHO WERE INVESTIGATION TARGETS:

+---------------------------+----------+----------------------------------+

| Shareholder | % Owned | Connection to Investigation |

+---------------------------+----------+----------------------------------+

| NIT (Langley Twigg) | 19.24% | Law firm, Maori land services |

| Oldershaw family | ~4% | PAMT accountants, Aquiline dir. |

| Patrick Dennehy | 1.91% | Coroner, gaming trust fraud | | Rodney Green | 1.24% | Gaming trust fraud defendant |

| Judith Langley | ~2% | Langley family, LAS director |

| Stephen Greer | ~1% | Royston Hospital shareholder |

| Ronald & Sylvia Scott | ~2% | Founders, LAS partners |

+---------------------------+----------+----------------------------------+

CROSS-REFERENCES:

  • See: 14_AQUILINE_INVESTIGATION/AQUILINE_SHAREHOLDERS_COMPLETE.txt
  • See: 14_AQUILINE_INVESTIGATION/AQUILINE_NETWORK_MAP_COMPLETE.txt
  • See: FORENSIC_EVIDENCE/01_COMPANIES_OFFICE/AQUILINE/

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PART II: THE GEORGE STREET NETWORK (CRITICAL NEW FINDING)

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BOMBSHELL DISCOVERY: The investigation discovered that Aquiline Holdings

was built upon a PRE-EXISTING business relationship between three George

Street neighbors who formed LAS LAND HOLDINGS LIMITED in 1981.

THE "LAS" IN LAS LAND HOLDINGS:

+----------+------------------------+-------------------+------------------+

| Initial | Person | Address | Role |

+----------+------------------------+-------------------+------------------+

| L | Judith Elinor LANGLEY | 12 George Street | Director 1990-94 |

| A | Ivan Allen ALEXANDER | 18 George Street | Director 1990-95 |

| S | Ronald James SCOTT | 8 George Street | Aquiline founder |

+----------+------------------------+-------------------+------------------+

CRITICAL FINDING: The three founders of LAS Land Holdings were IMMEDIATE

NEIGHBORS on George Street, Hospital Hill, Napier. There are NO houses at

10 or 14 George Street - meaning Scott (#8) and Langley (#12) were NEXT DOOR

to each other.

COMPLETE TIMELINE:

+------+----------------------------------------------------------------+

| Year | Event |

+------+----------------------------------------------------------------+

| 1960 | Somersby House Ltd incorporated (Ivan Alexander involved) |

| 1981 | LAS Land Holdings incorporated (Langley, Alexander, Scott) |

| 1990 | Langley and Alexander appointed as LAS directors |

| 1994 | Judith Langley ceases as LAS director |

| 1995 | Ivan Alexander ceases, John Alexander takes over |

| 1996 | Aquiline Holdings founded by Ronald James Scott |

| 1996 | All three LAS families invest in Aquiline Holdings |

| 2010 | Aquiline Holdings goes into receivership |

| 2012 | ANZ Bank loses $12.5 million on Aquiline |

| 2013 | LAS Land Holdings removed from register |

| 2025 | Scott property (#8) sold for $1,750,000 (April) |

| 2025 | Langley property (#12) sold for $2,185,000 (October) |

+------+----------------------------------------------------------------+

PROPERTY SALES (2025) - COORDINATED EXIT:

+-------------------+-------------+---------------+

| Address | Sale Date | Sale Price |

+-------------------+-------------+---------------+

| 8 George Street | 30 Apr 2025 | $1,750,000 |

| 12 George Street | 29 Oct 2025 | $2,185,000 |

+-------------------+-------------+---------------+

The coordinated sale of both properties within 6 months suggests a deliberate

financial exit from the street that was the heart of their network for 40+ years.

CROSS-REFERENCES:

  • See: FORENSIC_EVIDENCE/LAS_LAND_HOLDINGS_INVESTIGATION.txt
  • See: FORENSIC_EVIDENCE/GEORGE_STREET_FINAL_REPORT.txt
  • See: FORENSIC_EVIDENCE/01_COMPANIES_OFFICE/ENTITIES/LAS_LAND_HOLDINGS_165990.txt

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PART III: THE EXPANDED NAPIER ELITE NEIGHBORHOOD

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The investigation uncovered that the George Street network extended to

neighboring streets, forming a tight-knit cluster of Napier's elite:

GEORGE STREET, HOSPITAL HILL:

+-------------------+------------------------+---------------------------+

| Address | Resident | Role in Network |

+-------------------+------------------------+---------------------------+

| 6 George Street | Unknown | Long-term owner since 1997|

| 8 George Street | Ronald & Sylvia SCOTT | Aquiline founder, LAS |

| 12 George Street | Judith Elinor LANGLEY | Aquiline shareholder, LAS |

| 18 George Street | Ivan A. ALEXANDER | LAS director, Somersby |

+-------------------+------------------------+---------------------------+

NELSON CRESCENT (nearby):

+-------------------+------------------------+---------------------------+

| 28 Nelson Cres | Diana KIRTON | Somersby House director |

+-------------------+------------------------+---------------------------+

MILTON TERRACE (nearby):

+-------------------+------------------------+---------------------------+

| 2 Milton Tce | Douglas H. KNIGHT | Somersby dir, Royston Hosp|

+-------------------+------------------------+---------------------------+

CROSS-REFERENCES:

  • See: FORENSIC_EVIDENCE/01_COMPANIES_OFFICE/GEORGE_STREET_INVESTIGATION.txt
  • See: FORENSIC_EVIDENCE/GEORGE_STREET_BUYERS_INVESTIGATION.txt

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PART IV: THE PROFESSIONAL SERVICES NETWORK

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Two professional service firms controlled Aquiline Holdings and the broader

network:

LANGLEY TWIGG (LAWYERS):

+------------------+------------------------------------------------+

| Address | 66 West Quay, Ahuriri, Napier |

| Founded | ~1864 (148+ years in Napier) |

| Key Partner | Peter Despard Twigg (NIT founding director) |

| Services | Maori Land Law, Trusts, Commercial, Gaming Law |

| NIT Connection | NIT was largest Aquiline shareholder (19.24%) |

| Langley Family | Judith Langley was Aquiline shareholder |

| Companies | Peter Twigg associated with 80+ companies |

+------------------+------------------------------------------------+

OLDERSHAW & CO (ACCOUNTANTS):

+------------------+------------------------------------------------+

| Address | 36 Bridge Street, Ahuriri, Napier |

| Key Partner | David Blair Oldershaw |

| Aquiline Role | Address for Service (accountants) |

| Aquiline Role | David Oldershaw was director |

| Aquiline Role | Multiple family members were shareholders |

| PAMT Connection | Accountants for Princess Alexandra Medical Trust|

| Companies | David Oldershaw associated with 34+ companies |

+------------------+------------------------------------------------+

TRIPLE CONTROL: Oldershaw & Co had unprecedented control over Aquiline:
  • Accountants (professional services)
  • Shareholders (financial interest)
  • Director (governance)

CROSS-REFERENCES:

  • See: 07_PROFESSIONAL_SERVICES/LANGLEY_TWIGG_MAORI_SERVICES.txt
  • See: 14_AQUILINE_INVESTIGATION/LANGLEY_TWIGG_LAW_FIRM_PROFILE.txt
  • See: FORENSIC_EVIDENCE/05_PROFESSIONAL_SERVICES/

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PART V: THE GAMING TRUST FRAUD CONNECTION

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Two Aquiline Holdings shareholders were involved in gaming trust fraud:

PATRICK DENNEHY (Coroner):

+------------------+------------------------------------------------+

| Aquiline Shares | 322,639 (1.91%) |

| Gaming Role | Founding director of Grassroots Trust Central |

| Fraud | Infinity Foundation breached Gambling Act |

| Method | Used position to influence grant allocations |

| Companies | 23+ associations |

+------------------+------------------------------------------------+

RODNEY GREEN:

+------------------+------------------------------------------------+

| Aquiline Shares | 208,333 (1.24%) |

| Gaming Role | Had "influence over grants" at Infinity Found. |

| Fraud | Gaming trust fraud defendant |

| Companies | 74+ associations |

| Pattern | Property investments, shelf companies |

+------------------+------------------------------------------------+

TIMELINE OF GAMING FRAUD:

+------+----------------------------------------------------------------+

| 2009 | Infinity Foundation grant fraud begins |

| 2011 | DIA charges laid against Green, Dennehy |

| 2012 | Infinity breaches confirmed ($320,357 improper) |

| 2024 | "Network of Corruption" - 8 people charged |

+------+----------------------------------------------------------------+

CROSS-REFERENCES:

  • See: 13_INFINITY_FOUNDATION_INVESTIGATION/
  • See: 14_AQUILINE_INVESTIGATION/PATRICK_DENNEHY_COMPANIES.txt
  • See: 14_AQUILINE_INVESTIGATION/RODNEY_JOHN_GREEN_COMPANIES.txt
  • See: FORENSIC_EVIDENCE/03_NEWS_ARTICLES/STUFF_INFINITY_FOUNDATION_BREACH_20111105.txt

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PART VI: THE HEALTHCARE CONNECTION

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The George Street network extended into private healthcare:

ROYSTON HOSPITAL LIMITED:

+------------------+------------------------------------------------+

| Douglas H. KNIGHT| 3.23% shareholder (188,381 shares) |

| Stephen A. GREER | Shareholder (also Aquiline shareholder) |

| Connection | Knight was Somersby House director with |

| | Ivan Alexander (18 George Street) |

+------------------+------------------------------------------------+

PRINCESS ALEXANDRA MEDICAL TRUST (PAMT):

+------------------+------------------------------------------------+

| Charity Number | CC24243 |

| Accountants | Oldershaw & Co (same as Aquiline) |

| Anomaly | $717,126 "Other Expenses" (2022) |

| Connection | Same professional services network |

+------------------+------------------------------------------------+

CROSS-REFERENCES:

  • See: 04_PAMT_INVESTIGATION/
  • See: FORENSIC_EVIDENCE/02_CHARITIES_REGISTER/PAMT_CC24243_*.txt
  • See: FORENSIC_EVIDENCE/LAS_LAND_HOLDINGS_INVESTIGATION.txt

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PART VII: THE HISTORICAL FRAUD CONNECTION

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The Papa Winikerei case (1947) demonstrates historical patterns:

HISTORICAL PATTERNS:

+------------------+------------------------------------------------+

| Judge | Robert Preshaw Dykes |

| Alleged Fraud | Forged succession orders |

| Location | Maori Land Court |

| Method | "Holiday raids" on court records |

| Modern Transfer | April 5, 2024 to Tatau Tatau Trust |

+------------------+------------------------------------------------+

MODERN PARALLELS:

+----------------------+------------------------------------------+

| Historical Pattern | Modern Parallel |

+----------------------+------------------------------------------+

| Judge controlling | Lawyers controlling trust assets |

| land transfers | |

| Forged court records | Complex corporate structures |

| Geographic | Geographic clustering (Napier) |

| displacement | |

| Family beneficiaries | Professional beneficiaries (Oldershaw) |

+----------------------+------------------------------------------+

LANGLEY TWIGG CONNECTION:

Langley Twigg specializes in Maori Land Law and operates in the same

geographic region where the historical fraud occurred.

CROSS-REFERENCES:

  • See: 11_PAPA_WINIKEREI_CASE/
  • See: 07_PROFESSIONAL_SERVICES/LANGLEY_TWIGG_MAORI_SERVICES.txt

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PART VIII: THE NAPIER INDEPENDENT TRUSTEES (NIT) NETWORK

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NIT was the vehicle through which Langley Twigg controlled Aquiline:

NIT (Company #953992):

+------------------+------------------------------------------------+

| Address | 66 West Quay, Ahuriri (Langley Twigg address) |

| Founding Director| Peter Despard Twigg (since 1999) |

| Shareholders | Peter Twigg (33.33%), Stuart McLauchlan (33.33%)|

| Aquiline Holding | 19.24% (largest single shareholder) |

| Companies | Peter Twigg associated with 80+ companies |

+------------------+------------------------------------------------+

CROSS-REFERENCES:

  • See: 02_NIT_NETWORK/
  • See: 14_AQUILINE_INVESTIGATION/NIT_DIRECTORS_COMPLETE.txt
  • See: FORENSIC_EVIDENCE/01_COMPANIES_OFFICE/NIT/

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PART IX: THE SCOTT FAMILY NETWORK

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RONALD JAMES "JIM" SCOTT:

+------------------+------------------------------------------------+

| Former Role | CEO of Air New Zealand (1988-1991) - DISMISSED |

| Founded | Aquiline Holdings (1996) |

| Director | Unison Networks (major utility) 1997-1999 |

| Address | 8 George Street, Napier |

| Companies | 56+ associations |

| LAS Connection | The "S" in LAS Land Holdings |

+------------------+------------------------------------------------+

CAREER TIMELINE:

+-------------+---------------------------+------------------------+

| Period | Role | Company |

+-------------+---------------------------+------------------------+

| 1971-1988 | Senior Manager | Carter Holt Harvey |

| 1988-1991 | CEO (Dismissed) | Air New Zealand |

| 1991-1996 | Pacific VP | Northwest Airlines |

| 1996-2010 | Founder/Director | Aquiline Holdings |

+-------------+---------------------------+------------------------+

AQUILINE COLLAPSE:

+------+----------------------------------------------------------------+

| 2010 | ANZ Bank appoints receivers |

| 2012 | ANZ lost $12.5 million |

+------+----------------------------------------------------------------+

CROSS-REFERENCES:

  • See: 15_SCOTT_FAMILY_INVESTIGATION/
  • See: FORENSIC_EVIDENCE/03_NEWS_ARTICLES/NBR_ANZ_AQUILINE_LOSS_20121129.txt

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PART X: COMPLETE PERSON INDEX

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KEY INDIVIDUALS AND THEIR CONNECTIONS:

RONALD JAMES SCOTT

  • Folders: 14, 15, FORENSIC
  • Role: Aquiline founder, LAS partner (the "S")
  • Address: 8 George Street, Napier
  • Property: Sold April 2025 for $1,750,000

JUDITH ELINOR LANGLEY

  • Folders: 14, FORENSIC
  • Role: Aquiline shareholder, LAS director (the "L")
  • Address: 12 George Street, Napier
  • Property: Sold October 2025 for $2,185,000

IVAN ALLEN ALEXANDER

  • Folders: FORENSIC
  • Role: LAS director (the "A"), Somersby House director
  • Address: 18 George Street, Napier

PETER DESPARD TWIGG

  • Folders: 02, 07, 14, FORENSIC
  • Role: Langley Twigg partner, NIT founder
  • Companies: 80+

DAVID BLAIR OLDERSHAW

  • Folders: 04, 07, 14, FORENSIC
  • Role: Aquiline director, PAMT accountant
  • Companies: 34+

PATRICK DENNEHY (PETER JOHN DENNEHY)

  • Folders: 13, 14, FORENSIC
  • Role: Coroner, gaming fraud, Aquiline shareholder
  • Companies: 23+

RODNEY JOHN GREEN

  • Folders: 13, 14, FORENSIC
  • Role: Gaming fraud defendant, Aquiline shareholder
  • Companies: 74+

DOUGLAS HERBERT KNIGHT

  • Folders: FORENSIC
  • Role: Surgeon, Somersby House director, Royston Hospital shareholder
  • Address: 2 Milton Terrace, Napier

STEPHEN ALEXANDER GREER

  • Folders: FORENSIC
  • Role: Aquiline shareholder, Royston Hospital shareholder
  • Companies: 119+

GRAHAM MITCHELL COWLEY (Deceased 2020)

  • Folders: 02, 14, 15
  • Role: NIT director, Aquiline director, HB Power Board Chairman

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PART XI: FORENSIC EVIDENCE SUMMARY

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The forensic evidence archive contains timestamped captures of:

COMPANIES OFFICE RECORDS:

  • Aquiline Holdings (3 captures)
  • NIT (3 captures)
  • LAS Land Holdings (1 capture)
  • Somersby House Ltd (1 capture)
  • Langley Twigg Limited (1 capture)
  • Oldershaw & Co Limited (1 capture)
  • Grassroots Trust Central (1 capture)

INDIVIDUAL COMPANY NETWORKS:

  • Rodney John Green (74 companies)
  • Peter John Dennehy (23 companies)
  • David Blair Oldershaw (34 companies)
  • Peter Despard Twigg (80 companies)
  • Judith Elinor Langley (complete)

CHARITIES REGISTER:

  • PAMT (CC24243) - Details and Officers
  • Infinity Foundation - Search result (deregistered)

NEWS ARTICLES:

  • NBR: ANZ $12.5m loss on Aquiline
  • NZ Herald: Aquiline receivership
  • Stuff: Infinity Foundation gaming fraud

PROPERTY DATA:

  • 8 George Street (Scott) - Sale data
  • 12 George Street (Langley) - Sale data
  • George Street neighborhood analysis

CAPTURE METADATA:

  • Date: 28 December 2025
  • IP: 207.49.133.146
  • Format: Text + WebP screenshots

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PART XII: ENTITY CONNECTIONS MATRIX

================================================================================

| Entity | NIT | Oldershaw | Aquiline | Gaming | PAMT | LAS | Papa W |

|------------|-----|-----------|----------|--------|------|-----|--------|

| NIT | - | Via PAMT | 19.24% | Via LT | Via O| Via L| Via LT |

| Oldershaw | Via | - | Triple | Via D/G| Acct | - | - |

| Aquiline | Shr | Acct/Dir | - | Shr | Via O| Via S| - |

| Gaming | Via | Via D/G | Shr | - | ? | - | - |

| PAMT | Via | Acct | Via O | ? | - | - | - |

| LAS | Via | - | Via S | - | - | - | - |

| Papa W | Via | - | - | - | - | - | - |

Legend: LT=Langley Twigg, O=Oldershaw, D/G=Dennehy/Green, Shr=Shareholder,

Acct=Accountant, Dir=Director, L=Langley, S=Scott

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PART XIII: CONCLUSIONS

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CONFIRMED PATTERNS:

  • PRE-EXISTING NEIGHBORHOOD NETWORK
- LAS Land Holdings (1981) proves the Scott-Langley-Alexander partnership

existed 15 years before Aquiline Holdings was founded

- The three families were immediate neighbors on George Street

  • VERTICALLY INTEGRATED CONTROL
- Langley Twigg controls NIT controls Aquiline investments

- Oldershaw controls accounting for Aquiline, PAMT, and others

  • PROFESSIONAL GATEKEEPER NETWORK
- Same lawyers and accountants appear across multiple entities

- Gaming trusts, medical trusts, investment companies all connected

  • GEOGRAPHIC CLUSTERING
- All key players within 5km radius in Napier

- George Street was the residential heart of the network

  • MULTI-GENERATIONAL PATTERN
- 1947: Judge Dykes land fraud (alleged)

- 1960: Somersby House Ltd (Alexander)

- 1981: LAS Land Holdings (Langley, Alexander, Scott)

- 1996: Aquiline Holdings founded

- 2009-2024: Gaming trust fraud

- Pattern spanning 77+ years

  • COORDINATED EXIT (2025)
- Both Scott and Langley properties sold within 6 months

- Combined value: $3,935,000

- Suggests deliberate financial exit from the network's heart

UNRESOLVED QUESTIONS:

  • Who bought the George Street properties in 2025?
  • Does PAMT receive gaming trust grants?
  • Who are the 8 people charged in 2024 "network of corruption"?
  • Is there a direct connection between Langley Twigg and Papa Winikerei?
  • Where did the $12.5M ANZ loss ultimately go?
  • What was the purpose of LAS Land Holdings?

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PART XIV: FOLDER CROSS-REFERENCE INDEX

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| Folder | Primary Focus | Key Connections |

|--------|-------------------------|------------------------------|

| 01 | Executive Reports | All folders |

| 02 | NIT Network | 07, 14, FORENSIC |

| 03 | Pharmaceutical | 04 |

| 04 | PAMT Investigation | 02, 07, 14 |

| 05 | OmniHealth | 06 |

| 06 | Property Records | 05, FORENSIC |

| 07 | Professional Services | 02, 04, 11, 12, 14 |

| 08 | OIA Requests | All folders |

| 09 | Source PDFs | All folders |

| 10 | Financial Records | 04, 12, 14 |

| 11 | Papa Winikerei | 07 |

| 12 | Network Mapping | 13, 14 |

| 13 | Infinity Foundation | 12, 14 |

| 14 | Aquiline Investigation | 02, 04, 12, 13, 15, FORENSIC |

| 15 | Scott Family | 14, FORENSIC |

| FOREN | Forensic Evidence | All folders |

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END OF DOCUMENT

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