John Alfred Paulson, the billionaire founder of Paulson & Co. who famously profited $15 billion from the 2007 subprime mortgage collapse, appears in the Epstein case files primarily through indirect references, mass organizational communications, and a series of unreturned outreach attempts by Epstein's office in late 2017. His name is listed in Epstein's second black book, published by Business Insider in 2021. A Paulson & Co. spokesperson categorically denied any personal relationship, stating Paulson "never shared a meal or even a drink with Epstein," never visited his residences, never flew on his plane, and was never on his island.
The most significant document is a direct email from Epstein to Paulson dated November 8, 2017, reading: "50k from me, hope pr is ok" (efta-02568209, efta-efta00957552). This was sent in response to a UJA-Federation Wall Street Dinner invitation that Paulson, as Chairman of the Wall Street & Financial Services Division, had sent out as a mass fundraising appeal (efta-02568733, efta-efta00958981). While this establishes direct written communication between the two men, the context is a charitable mass solicitation, not a private exchange.