probably has its hands full this morning doing damage control on Greg Smith's epic resignation letter that was published in The New York Times.

One of those tactics, of course, includes disagreeing with nearly everything Smith wrote about in his letter—which a Goldman spokesperson did to Deal Journal's David Enrich, saying that "in our view, we will only be successful if our clients are successful."

In addition, we strongly suggest that it's an official Goldman source providing details to Deal Journal about how irrelevant Greg Smith was ...

Mr. Smith described himself as an executive director and head of Goldman’s U.S. equity derivatives business in Europe, the Middle East and Africa.

A person familiar with the matter said Mr. Smith’s role is actually vice president, a relatively junior position held by thousands of Goldman employees around the world. And Mr. Smith is the only employee in the derivatives business that he heads, this person said.

Make of that what you will.