 Tether has stated that as of 19 December 2017, it has re-enabled limited cryptocurrency wallet services and has begun processing the backlog of pending trades.A blockchain critic has raised questions about the relationship between Bitfinex and Tether, accusing Bitfinex of creating "magic Tethers out of thin air".In September 2017, Tether published a "memorandum" from a public accounting firm that Tether Limited then said showed that tethers were fully backed by US dollars; however, according to the "New York Times", independent attorney Lewis Cohen stated the document, because of the careful way it was phrased, does not prove that the Tether coins are backed by dollars".