Heidi Planck, 39, the financial controller at a troubled LA based investment company was last seen ten days ago

Planck’s boss at Capital Partners is under SEC investigation for $43M fraud

The divorced mother-of-one left at half time with her dog from her 10-year-old son’s football game in Los Angeles, on October 17, also attended by her ex

Three days later her ex-husband, James Wayne, filed a report with police when she failed to pick up their son from school, as scheduled, and failed to make contact

Planck’s dog, Seven, was found wandering the corridors of an apartment block in downtown LA on the 28th floor, puzzling investigators

On Thursday, it emerged that Planck’s boss Jason Sugarman – who is currently under investigation for a $43million fraud scheme – appeared to drop off muffins at her home “a day or two” after she ‘vanished‘

Planck’s ex-husband, says had spoken to Sugarman’s assistant shortly after Planck disappeared and noted that he ‘didn’t appear to be too concerned that she had gone missing’

According to Wayne, the missing mother’s employer was only interested in recovering Planck’s company laptop and showed no interest in her welfare

Wayne gave the device to police, instead

He spoke to Sugarman’s assistant again, several days later, and the assistant accused Planck of ‘siphoning off money from the company’

Wayne said: ‘Heidi knows all of Jason’s and the company’s secrets. She knows where the bones are buried.’

The boss of a missing California accountant who vanished without a trace on October 17 was seen on surveillance camera footage reportedly dropping off muffins at her home ‘a day or two’ after she disappeared.
Heidi Planck, a mother of one, left her home her dog in tow, in the Reynier Village district of Los Angeles on Oct. 17.
She was last seen during half time at her son’s football game in Downey a few hours later. Her dog was found three hours after she left the sporting event that day in downtown LA.
Her family filed a missing person report when Planck failed to pick her son up from school in Westwood, three days later.
Planck, 39, works as a financial controller, overseeing all employees involved in the accounting process at Camden Capital Partners. Jason Sugarman the managing partner at Capital Partners is currently under SEC investigation for a $43 million fraud scheme. 

As speculation on her whereabouts swirl around and the search continues, Planck’s ex-husband, James Wayne, offered: ‘Heidi knows all of Jason’s and the company’s secrets. She knows where the bones are buried.’
Fueling more disquiet, Sugarman was caught on camera casually dressed, leaving a gift at Planck’s home in the Reynier Village district of Los Angeles, days after she reportedly, vanished.
He was observed ringing the doorbell of the modern home and, receiving no answer, left the box on the doorstep and drives away. CBS News, which obtained the footage, said Sugarman dropped off a box of muffins ‘a day or two’ after Planck vanished.   

She has not been seen since she left her son’s football game with her dog, Seven, at a sports field in Downey, Los Angeles, on October 17. 
Wayne called police to report her missing after she failed to collect their son from school on October 20. 
A couple who lived in the apartment block looked after the dog for a week as they were unable to get in touch with the owner, before Planck’s ex-husband eventually tracked it down
Seven was found wandering alone on the 28th floor of an apartment block in downtown Los Angeles. However, Planck has no known connection to the building, according to those who know her best. 
Wayne believes ‘the answer to Heidi’s whereabouts lies with her boss, Jason Sugarman, and his company,’ revealing that he received a phone call from a Securities and Exchange Commission [SEC] investigator on October 21 with questions about Sugarman and the firm, Capital Partners.
‘They were interested in Sugarman and his company. They wanted to know what I know about them, and just generally asked me what I thought about Sugarman,’ he said.
Sugarman was charged by the SEC in 2019 with hatching a fraudulent scheme that swindled $43million out of pension funds and left a Native American tribe $60million in debt. 
His business partner, Jason Galanis, is serving an 11 year sentence for his participation in multiple fraudulent schemes including the tribal bond scheme last year.
Furthermore Wayne said, he spoke to Sugarman’s assistant shortly after Planck disappeared and noted that her boss ‘didn’t appear to be too concerned that she had gone missing.’ 

According to Wayne, Sugarman seemed more interested in making sure that her work computer was returned.
‘While I was on the phone with his assistant, I heard Sugarman in the background barking at his assistant to tell me, “make sure he knows I want my laptop”,’ Wayne said.  
‘There was no concern at all from my ex-wife’s employer. It’s a multimillion-dollar company, they didn’t offer to hire a private investigator or put up a reward. 
‘The only thing they really seemed concerned about was Heidi’s computer,’ he added. 
Wayne said he never returned the laptop and instead turned it over to the police.
He then spoke with the assistant again a few days later, but claimed this time the employee accused Planck of ‘siphoning off money from the company.’
When Wayne said he didn’t believe the accusations, the assistant allegedly claimed they had ‘proof’ and sent him several of Heidi’s personal bank statements. 
According to Wayne, he never looked at the bank documents in detail, simply passed them on to police and soon as he got to him. He said officers later told him that Planck ‘didn’t have a lot of money in her accounts.’  
He added: ‘It was pretty low of Sugarman and his minions to accuse Heidi of basically embezzling when she’s mysteriously disappeared.’ 
He said that he has no idea how her employer had obtained her banking information. 
Wayne, a hairdresser, revealed Planck doesn’t have a college degree or any accounting licensure but was making good money as a bookkeeper on a salary of $125,000 a year, plus monthly bonuses of up to $1,500 a month. 

She has been employed at Camden Capital Partners LLC for the past five years, starting out as Sugarman’s personal assistant and working her way up to a bookkeeper.
‘Heidi knows all of Jason’s and the company’s secrets. She knows where the bones are buried,’ Wayne said.  
‘This whole thing just stinks. Something just isn’t right, and I can’t put my finger on it.’
Planck’s home was raided by the FBI on October 29, with agents carrying away boxes of her belongings. 
According to Wayne, Planck had been ‘antsy’ at their son’s football game and ‘kept switching her seat, one minute she sat by us, the next she was over sitting in a different bleacher.’
She eventually left the football game at halftime. 
Planck was scheduled to pick up their 10-year-old son Bond at his private school in West LA three days later on October 20, but never made the pick up. Later that evening, she did not text her son goodnight nor did she return his message, which Wayne said was a little strange, because she’s a conscientious and ‘very involved’ parent who always stayed in touch with their son.  
The father, however, said he wasn’t too worried about it at the time and told his son that his mother may have been busy. It wasn’t until he didn’t hear from his ex-wife a second day that he began to grow concerned.
‘Heidi is the type of mother who texts or calls her son, every night without fail when he’s not with her,’ he said. 
‘Heidi had a boyfriend in the San Francisco area for the past three years. 
‘I thought she may have made a last-minute decision to go visit him.’ 

San Francisco-based Na’eem Salaam, her 43-year-old boyfriend, works for Facebook founder Mark Zuckerberg’s charitable foundation, the Chan Zuckerberg Initiative, as a vice president for operations.
The pair who had been dating for the last three years had recently rowed about their long-distance relationship, with Planck wanting Salaam to spend more time with her in Los Angeles, while Salaam insisted that he needed to be mainly in San Francisco.
Planck’s cousin, Trey Hawkins, told The Sun that the family was deeply troubled by her disappearance, saying it was very much out of character.  
He said it was approaching her son’s birthday – he turned 11 this week – and she would not ‘have just taken off.’
He added: ‘That is not in her character at all. We all feel something has happened.’
He said the family fears ‘some kind of foul play’.
‘Something has happened,’ he said. 
‘We are definitely worried about her. Clearly something was going on.