This book is well written and enjoyable read. The author moves the story along and makes sure the characters are interesting. The theme of the story is about men who steal money from others and the damage that causes by this illegal activity of managing accounts. The main character is age appropriate and smart. The setting of New York is not as important as the story itself. The activity of the two men is well thought out and reflected. The side theme of poker playing and using those skills to make the story work is well done. Some readers may be disappointed that the main characters don't escape the consequences but that ending makes the story as it is written. I think everyone who likes a legal, financial mystery will like this book.