Susan Hoffinger, who is leading Manhattan District Attorney Alvin Bragg's criminal hush money case against Donald Trump, is attendance at the trial this morning. With Cohen serving as a key witness in that case, Hoffinger also was in court yesterday to hear Cohen's direct examination.

New York Attorney General Letitia James is also back in the courtroom for the second day of Cohen's testimony.

Seated in the gallery behind her team of lawyers, James encounters Trump each time he enters and exits the courtroom, though it appears the two rarely make eye contact.

Former Trump attorney Michael Cohen is set to face a grueling day of cross examination, as defense lawyers attempt to discredit him after his potentially damaging testimony yesterday.

Calm and confident when answering questions from a state lawyer, Cohen dealt a blow to his former boss early in his testimony yesterday when he said he "reverse engineered" Trump's financial statements to "achieve the number" Trump wanted, inflating the values of assets such as Trump Park Avenue, Trump World Tower, and the Miss Universe Pageant to achieve Trump's desired figure -- though his testimony was notably devoid of notes, communications, or draft financials to support his claims.

Trump's lawyer Alina Habba hammered at Cohen's inconsistencies during the first hour of cross-examination, confronting Cohen with his past guilty pleas and history of false testimony. A disbarred lawyer, Cohen's answers grew combative at times, often responding to questions with "objection" or "asked and answered."

Trump said in a Truth Social post this morning that he plans to attend court for a second day in a row. In a social media post overnight, he described Cohen's testimony yesterday as a "complete and total disaster."

New York Attorney General Letitia James offered a contrasting opinion of Cohen's testimony in a video statement posted to social media.

"Donald Trump lives in a fantasy land. He directed those around him to lie and scheme to make his fantasy a reality," James said.

Michael Cohen underwent a forceful cross-examination by Trump attorney Alina Habba in the day's final court session.

"You are not on Mea Culpa. You are not on your podcast, and you are not on CNN. You're here with me," Habba instructed Trump's former attorney during the questioning.

Compared to Cohen's direct examination -- when Trump could often be seen conferring with the lawyers by his side, examining exhibits, or passing notes around -- Trump had a more positive demeanor during the cross.

Cohen himself grew combative at parts of the questioning, responding "objection" and "asked and answered" as if he were a lawyer at counsel table, rather than a witness on the stand.

"You have lied under oath numerous times, isn't that correct, Mr. Cohen?" Habba asked at one point.

"That is correct," Cohen replied.

Habba even admitted that she was enjoying herself during the questioning, after Judge Engoron offered to cut testimony short for the day.

"It is entertaining -- I am happy to go all night," Habba said.

Exiting court at the end of the afternoon, Cohen declined to comment about the ongoing cross-examination.

"He's a disgraced felon, and that's the way it's coming out," Trump said on his way out.

Trump attorney Alina Habba began her cross-examination by having Michael Cohen recount the criminal acts related to his 2018 guilty plea.

"Mr. Cohen, what did you respond?" Habba asked while reading a transcript from his 2018 plea proceeding.

"Guilty, your honor," Cohen said aloud in court.

Habba also read from a sentencing memorandum related to Cohen's plea in which prosecutors wrote that Cohen's crimes "were marked by a pattern of deception that permeated his professional life."

When Habba asked if Cohen lied to his wife about evading taxes, Cohen responded by saying "objection" and attempting to cite legal precedent.

"You can't object. It's a yes or no question," Habba said.

"He is a serial liar, and he lied to his wife," defense lawyer Chris Kise told the judge about why the question is relevant. He later added, "This witness is completely out of control."

Testifying about the preparation of the Trump Organization's statements of financial condition in 2011, former Mazars USA accountant Donald Bender said Trump executives largely provided the input data for statements, in addition to dictating the standards by which the work was completed.

"We would cut and paste that information into a new worksheet," Bender said about the approach taken by Mazar after receiving new data from co-defendant Jeffrey McConney of the Trump Organization.

When asked about the compliance with the Generally Accepted Accounting Principles -- which Bender testified are the standards for accounting in the United States -- Bender repeatedly placed responsibility in the lap of the Trump organization.

"That was the Trump Organization's responsibility," Bender testified about GAAP compliance.

Bender acknowledged that he rarely questioned the inputs from the Trump Organization, and when he did, he largely dealt with McConney and executives other than Trump and his adult sons.

Repeatedly asked by the state attorney if Mazars would have issued the statements if they had known the Trump Organization included material misrepresentations in their data, Bender reiterated that Mazars would not have issued the statements.

When Judge Engoron remarked at the end of the trial day that the state would still need to present further evidence to prove that the 2011 statement was within the statute of limitations, Trump seized the statement as a partial victory.

"The last five minutes was outstanding, because the judge actually conceded that the statute of limitations … is in effect," Trump told reporters as he was leaving court.

Engoron, however, did not completely rule out the 2011 evidence during trial, instead appearing to remind counsel that they need to show the 2011 statement represents an ongoing concern that falls within the statute of limitations.

Testimony is scheduled to resume on Tuesday at 10 a.m. ET.