At least three U.S. attorney offices are probing whether Lehman Brothers misled investors before its bankruptcy filing, as pressure grows to hold individuals accountable for the financial crisis, the Wall Street Journal reports.

Criminal prosecutors from two New York City boroughs and from New Jersey are looking into whether Lehman was saying publicly that its financial condition was sound while acknowledging behind the scenes that its situation was dire. A disparity such as this could allow prosecutors to bring a case charging that executives had fraudulently misled shareholders, according to the Journal.

Lehman declined to comment. But in congressional testimony on Monday, Richard Fuld, Lehman's CEO, said the firm didn't mislead investors.

The U.S. attorney's office for New York's Southern District in Manhattan is investigating whether Lehman valued its assets at artificially high levels, the Journal reports. That office has issued subpoenas to individuals that focus on what the firm told investors and other parties about its valuations for about $32.6 billion in commercial-real-estate holdings, according to a person familiar with the matter, the Journal reports.

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