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Two former officers of a U. S.-based investment adviser have been accused of perpetrating a "massive fraud" against clients, who include an offshore bank and several offshore hedge funds.The conduct of Eric A. Bloom, 42, a resident of Northbrook, Illinois, and Charles K. Mosley, 43, a resident of Vernon Hills, Illinois, caused the loss of "several hundred million dollars" of approximately $1.4 billion of assets under management that their Chicago-based firm, Sentinel Management Group Inc., had at the time it filed for bankruptcy last year, according to the U. S. Securities and Exchange Commission.