图片来源：视觉中国
日前，有朋友打听浑水公司（Muddy Waters Research）的情况。但他们并不知道，那家著名做空机构早已撤离了香港，而目前在香港注册登记的浑水公司并非卡森·布洛克（Carson Block）所创办的那家做空机构。
根据香港特区政府公司注册处综合信息系统 (ICRIS) 的网上查册中心获悉，卡森·布洛克2010年6月28日所注册的公司名称为“MUDDY WATERS LIMITED”（公司编号：1473462）已于2016年5月13日注销（已告解散）。
然而，以“MUDDY WATERS”为关键字的搜索结果显示，ICRIS中至少还有一家公司名称为“MUDDY WATERS LIMITED”的法人主体仍处于正常状态。
进一步查询发现，这家公司虽然名称与卡森·布洛克所注册的高度重合，但其公司名称注册登记为中英文双语，即除了英文名称“MUDDY WATERS LIMITED”外，还有中文名称“浑水有限公司”，对应的公司编号为2525227，成立日期为2017年4月7日。也就是说，在著名做空机构2016年5月香港公司法人主体完成注销后，有人在将近1年后重新注册了这么一家名称高度重合的法人主体，但也许外界并不知道这家浑水公司已经与那家著名的做空机构毫无关联。
众所周知，做空机构浑水公司声名鹊起是源于2009年以来的一系列做空事件，东方纸业（ONP）、绿诺科技（RINO）、多元环球水务（DGW） 和中国高速传媒（CCME）等在美国上市的大量中概股因遭遇卡森﹒布洛克旗下的浑水公司做空报告揭露财务报表造假和欺诈行为而纷纷暴跌甚至被退市摘牌。
实际上，做空机构浑水公司对外披露的法人主体，只有两个在美国本土注册登记的公司——Muddy Waters, LLC（即“Muddy Waters Research”，浑水调查）和Muddy Waters Capital LLC（即“Muddy Waters Capital”，浑水资本)，二者统称为浑水公司。但香港也曾经有一家以“Muddy Waters Capital Holdings Limited”、“浑水资本控股有限公司”为公司名称注册登记的公司，同样与做空机构浑水公司无关，且该公司先后于2013年、2015年连续两次更名。
那么，如何区分哪些是李逵、哪些是李鬼呢？很简单，著名做空机构浑水公司对外发布的做空报告均来源于其官方网站，即http://www.muddywatersresearch.com/，该网站对浑水公司及其做空事项相关情况均有介绍。
附2010年以来对十几家公司的做空情况（含做空报告链接）：
做空报告 | 公司名称 | 日期 |
NewTAL Education: A Real Business With Fake Financials Part IV (NYSE: TAL US) | TAL Education Group | 2018/7/25 |
NewTAL Education: A Real Business With Fake Financials Part III (NYSE: TAL US) | TAL Education Group | 2018/7/23 |
TAL Education: A Real Business With Fake Financials Part II (NYSE: TAL US) | TAL Education Group | 2018/7/2 |
MW is Short TAL Education Group (NYSE: TAL US) | TAL Education Group | 2018/6/13 |
MW is Short IQE (AIM: IQE LN) | IQE plc | 2018/2/8 |
OSI Systems: Lost Credibility | OSI Systems, Inc. | 2018/1/31 |
MW is Short China Internet Financial Services (NASDAQ: CIFS) | China Internet Nationwide Financial Services Inc. | 2017/12/20 |
MW is Short OSI Systems (NASDAQ: OSIS) | OSI Systems, Inc. | 2017/12/6 |
MW is Short Prothena Corp PLC (PRTA:US) | Prothena Corp PLC | 2017/6/29 |
MW Response to Man Wah (1999:HK) | Man Wah Holdings Limited | 2017/6/15 |
Asanko: Puppies and Rainbows (AKG:CN) | Asanko Gold Inc. | 2017/6/4 |
Muddy Waters is Short Asanko Gold Inc. (AKG:CN) | Asanko Gold Inc. | 2017/5/31 |
MW Statement on STJ/ABT Acknowledgement of Cyber Vulnerabilities | St. Jude Medical, Inc. | 2017/1/9 |
China Huishan Part 2: Tax Bureau Evidence of Topline Fraud | China Huishan Dairy Holdings Co Ltd | 2016/12/18 |
MW is Short China Huishan Dairy Holdings Co Ltd (6863:HK) | China Huishan Dairy Holdings Co Ltd | 2016/12/15 |
MW is Short Nidec Corp. (6594:JP) | Nidec Corp. | 2016/12/12 |
STJ: Still Non-Secure | St. Jude Medical, Inc. | 2016/8/29 |
MW is Short St. Jude Medical (STJ:US) | St. Jude Medical, Inc. | 2016/8/25 |
Ströer: Astounding AGM Transcript | Ströer SE & Co. KGaA | 2016/8/10 |
Ströer: the Pile Gets Bigger (SAX:GR) | Ströer SE & Co. KGaA | 2016/4/28 |
Muddy Waters is Short Ströer (SAX:GR) | Ströer SE & Co. KGaA | 2016/4/21 |
New Information on Casino Casts Additional Doubt on France Recovery; Governance Problems in Brazil Appear Larger than Admitted (CO:FP) | Groupe Casino Guichard-Perrachon SA | 2016/3/7 |
Everything You Always Wanted to Know About Casino (But Were Afraid to Ask) (CO:FP) | Groupe Casino Guichard-Perrachon SA | 2016/1/13 |
Muddy Waters is Short Groupe Casino (CO:FP) | Groupe Casino Guichard-Perrachon SA | 2015/12/17 |
Muddy Waters is Short TeliaSonera (TLSN.ST) | TeliaSonera AB | 2015/10/15 |
Muddy Waters is Short Noble Group Ltd (NOBL:SP) | Noble Group Ltd | 2015/4/8 |
Bolloré (BOL FP): Complexity Creating Arbitrage with over 95% Upside | Bolloré S.A | 2015/2/17 |
Muddy Waters is Short Superb Summit (1228.HK) | Superb Summit International Group Limited | 2014/11/19 |
NQ: Oops | NQ Mobile Inc. | 2014/7/6 |
NQ Admits Widespread Data Tampering, but Claims it is not a Fraud | NQ Mobile Inc. | 2014/6/4 |
NQ: You Can’t Fool All of the People All of the Time | NQ Mobile Inc. | 2014/4/13 |
MW Offer to NQ’s Independent Committee | NQ Mobile Inc. | 2013/12/19 |
NQ’s US Veneer: Withholding Facts, Conned Men, and a Convicted Racketeer | NQ Mobile Inc. | 2013/11/12 |
If You Believe in Yidatong, You’ll Believe in Santa Claus | NQ Mobile Inc. | 2013/11/6 |
Chinese Media Views on NQ | NQ Mobile Inc. | 2013/11/1 |
NQ’s Top Ten Lies Since Friday | NQ Mobile Inc. | 2013/10/29 |
Initiating Coverage on NQ Mobile Inc. (NYSE: NQ) – Strong Sell | NQ Mobile Inc. | 2013/10/24 |
AMT’s / GTP: We’re More Skeptical than Ever | American Tower Corporation | 2013/9/6 |
Olam: Not Changing the Old Ways | Olam International Limited | 2013/9/1 |
A Zebra Can’t Change its Stripes: AMT’s Latest Purchase from NIHD | American Tower Corporation | 2013/8/11 |
Cracking Façade: AMT’s Q2 2013 Results | American Tower Corporation | 2013/8/1 |
Initiating Coverage on AMT – Strong Sell (Slide Deck) | American Tower Corporation | 2013/7/17 |
Initiating Coverage on AMT – Strong Sell (Full Report) | American Tower Corporation | 2013/7/17 |
Muddy Waters’s Reaction to Olam Q2 2013 Report | Olam International Limited | 2013/2/7 |
MW Learned from John Hempton how to Catch FMCN in Another Lie | Focus Media Holding Ltd. | 2013/1/24 |
Stop-Gap Bailout of Olam Validates MW’s Thesis | Olam International Limited | 2012/12/3 |
Muddy Waters Offers to Pay for Olam Debt Rating | Olam International Limited | 2012/11/29 |
Initiating Coverage on Olam International – Strong Sell | Olam International Limited | 2012/11/26 |
Muddy Waters Reaction to Olam Frantic Response | Olam International Limited | 2012/11/24 |
Initiating Coverage on EDU – Strong Sell | New Oriental Education & Technology Group | 2012/7/18 |
Frauducation White Paper | Fushi Copperweld, Inc.RINO International Corp. | 2012/4/11 |
Frauducation Supporting Documentation | Fushi Copperweld, Inc.RINO International Corp. | 2012/4/11 |
Part 1 of MW’s “Frauducation” Series: Fraud School, RINO, FSIN | Fushi Copperweld, Inc.RINO International Corp. | 2012/4/10 |
FMCN: MW was Right that FMCN Lied re LCD Network; “Verification” Counted 30,500 Cardboard Posters | Focus Media Holding Ltd. | 2012/2/9 |
FMCN: Why Would FMCN Buy a Ginseng Plantation? From One of its Employees? | Focus Media Holding Ltd. | 2012/1/6 |
FMCN: Is “Independent” Verification in China Better Than Toilet Paper? | Focus Media Holding Ltd. | 2011/12/9 |
MW Reiterating Strong Sell on FMCN | Focus Media Holding Ltd. | 2011/11/29 |
Muddy Waters Initiating Coverage on FMCN – Strong Sell | Focus Media Holding Ltd. | 2011/11/21 |
Open Letter to SPRD Chairman re: MW Concerns | Spreadtrum, Communications Inc. | 2011/6/28 |
TRE.TO, SNOFF.PK – The Ties that Blind – Part 1 | Sino-Forest Corporation | 2011/6/20 |
Muddy Waters Reaction to TRE Q1 2011 Conference Call | Sino-Forest Corporation | 2011/6/14 |
TRE.TO, SNOFF.PK – Supporting Documentation (Appendices E-K) | Sino-Forest Corporation | 2011/6/2 |
TRE.TO, SNOFF.PK – Supporting Documentation (Appendix D) | Sino-Forest Corporation | 2011/6/2 |
TRE.TO, SNOFF.PK – Supporting Documentation (Appendices A-C) | Sino-Forest Corporation | 2011/6/2 |
Muddy Waters Initiating Coverage on TRE.TO, OTC:SNOFF – Strong Sell | Sino-Forest Corporation | 2011/6/2 |
Muddy Waters Initiating Coverage on DGW – Strong Sell | Duoyuan Global Water Inc. | 2011/4/4 |
CCME: Irrefutable Evidence of Fraud | China MediaExpress Holdings | 2011/3/2 |
Muddy Waters Initiating Coverage on CCME – Strong Sell | China MediaExpress Holdings | 2011/2/3 |
Muddy Waters initiating coverage on RINO – Strong Sell | RINO International Corp. | 2010/11/10 |
One Billion Chinese People Can’t Be Wrong… | Orient Paper, Inc. | 2010/7/22 |
Chinese Newspaper Investigates ONP, p.2 | Orient Paper, Inc. | 2010/7/22 |
Chinese Newspaper Investigates ONP, p. 1 | Orient Paper, Inc. | 2010/7/22 |
Oh What a Tangled Web We Weave… | Orient Paper, Inc. | 2010/7/13 |
Two Points RE: the ONP debate | Orient Paper, Inc. | 2010/7/6 |
MW Response to Rick Pearson | Orient Paper, Inc. | 2010/7/2 |
MW Confirms It Analyzed the Correct ONP Entity | Orient Paper, Inc. | 2010/7/1 |
Muddy Waters Initiating Coverage on ONP – Strong Sell | Orient Paper, Inc. | 2010/6/28
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来源：Transmedia止观
