The Bear Cave believes that B. Riley's audit engagement partner at Marcum, James LaRocca, may have departed the firm in recent days – just two weeks before B. Riley is required to file its audited 10-K, and said it has found additional public documentation to suggest that collateral underpinning B. Riley's $201M loan to Brian Kahn is double pledged – in contradiction to B. Riley's recent statements to the Wall Street Journal. The Bear Cave also learned that Marcum, B. Riley's auditor, has engaged outside counsel to "represent Marcum in connection with regulatory matters" in response to numerous concerns about B. Riley.