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“While I know that nothing I say can ease their pain, I hope that through my testimony today, I can help this committee understand what happened at MF Global and how we are attempting to unwind the company in a manner that provides maximum value for all parties.”

He was asked repeatedly, along with Mr. Corzine, what happened to missing customer funds. More than a dozen times in response to lawmakers’ questions, he said he did not know, could not recall or wasn’t aware of various details.

“We’re looking at the top people of the company who are responsible for the overall internal controls of this company and so, Mr. Abelow, where’s the money?” Sen. Debbie Stabenow, Michigan Democrat, asked in one such exchange.

“Senator, as I said in my statement, I do not know where the money is,” Mr. Abelow replied.

Asked by Rep. Michael E. Capuano, Massachusetts Democrat, the identity of the company’s biggest creditor 10 days before MF Global’s bankruptcy, Mr. Abelow replied, “I apologize; I simply don’t know.”

Mr. Abelow’s role at the EPA never surfaced during his testimony before either of the congressional committees this month.

MF Global declared bankruptcy Oct. 31 after telling regulators that the company had about $6.3 billion in debt from Ireland, Italy, Spain and other European countries and after credit-ratings services downgraded the company’s status to “junk,” the company said in court records.

Bankruptcy filings describe Mr. Abelow’s role at the company as overseeing day-to-day execution of company strategy and holding “direct responsibility for risk, operations, client services,” among other corporate activities.