Tom Smith is an Associate Regional Director in the SEC’s Enforcement Division, working from the New York Regional Office.  Tom joined the SEC in 2004, and has worked on numerous investigations involving broker dealers and investment advisors.  He has investigated Ponzi schemes, accounting fraud, market manipulation, insider trading, the operation of alternative trading systems, and auditor independence matters.  Tom received his law degree from the Georgetown University Law Center in 1998 and received a B.S. in Mechanical Engineering from the United States Naval Academy in 1988.  Between college and law school, Tom served as a commissioned officer in the U.S. Navy’s submarine force.