Trump attorney Jesus Suarez is continuing his attempts to discredit former Trump accountant Donald Bender's testimony, but his arguments seem to be wearing thin for the judge.

After Suarez played a short clip from Bender's deposition, Judge Engoron -- who is deciding the case himself -- told the attorney, "There's no jury. Tell me what the point is."

During another portion of the cross-examination, Engoron told Suarez, "It's starting to sound like 'How many angels can dance on the head of a pin.'"

Continuing his cross-examination of Mazars USA accountant Donald Bender, who formerly worked on Trump's account, Trump attorney Jesus Suarez is adopting a less aggressive approach to his questioning than the theatrical approach he took yesterday.

When Justice Engoron appeared unreceptive to one part of Suarez's questioning, Trump, sitting with his attorneys, visibility groaned.

"It's easiest just to move on. Take a hint," Engoron said to Suarez about one of his attempts to discredit Bender.

Trump has been conferring with his attorney Alina Habba, taking notes, reviewing documents, and even ripping up papers while seated at the counsel table during the cross-examination of Bender.

Former President Trump, on his way into court for Day Three of his trial, said that his financial statements under-report his wealth, despite the judge in his case already ruling that his financial records were fraudulently inflated.

"My real net worth is much higher than that, much higher than the statement," Trump told reporters.

Decrying his trial as the "beginning of communism in our country," Trump continued his attacks on New York Attorney General Letitia James, but did not comment on Judge Arthur Engoron.

"This is just a continuation of the witch hunt that started the day I came down the escalator in Trump Tower," Trump said.

Former President Trump is back in court for Day Three of the trial, where defense counsel is expected to continue its cross examination of longtime Mazars accountant Donald Bender.

Once questioning of Bender concludes, the state says they plan to call Whitley Penn audit partner Camron Harris, who took over Trump's accounting after Mazars.

Justice Arthur Engoron may also address the narrow gag order he placed on Trump and the other defendants yesterday regarding making statements about the judge's staff, after the former president made what Engoron described as a "disparaging, untrue, and personally identifying post" involving Engoron's clerk.

New York Attorney General Letitia James, in a written brief filed a week before the trial's closing arguments, asked the judge in the case to fine Trump over $370 million to disgorge profits from what James says is a decade of fraudulent business conduct, and to bar Trump for life from participating in the New York real estate industry.

The request for a $370 million fine, plus 9% annual interest, is a sharp increase from James' initial request for disgorgement totaling roughly $250 million.

The largest portion of the requested fine stems from the business loans the Trump Organization obtained using allegedly fraudulent financial statements. Based on expert testimony, James argued that Trump cost his lenders $168,040,168, which the banks would have made if Trump was given the appropriate interest rate corresponding to the actual value of his assets.

In their defense filing, Trump's lawyers called the attorney general's theory for disgorgement "fundamentally flawed, saying that "No lenders testified that they would have done anything differently had they known about Trump's misstatements, and James attempted to fill that evidentiary void with expert testimony, according to Trump's lawyers.

Trump's lawyers added that even if the attorney general proved that some of Trump's profits were ill-gotten, they lack the authority under New York Executive Law 63(12) to request the disgorgement.

Closing arguments in the trial are scheduled for Jan. 11.