A file photo of a US Air Force personnel standing in front of the Khobar Towers bombing site in Dhahran, Saudi Arabia, in June 1996, which killed 19 Americans (Getty)

According to a report obtained by Asharq Al-Awsat, Southern District of New York Judge George Daniels listed Iran’s Supreme Leader Ali Khamenei and the Lebanese Hezbollah as the second and third defendants accused of planning, funding and executing the September 11, 2001 attacks in the United States. The first defendant was listed as the former Al-Qaeda leader Osama bin Laden.

In the second part of this investigation which revolves around the New York judge’s report, there are additional details relating to the evidence that was presented to the court. In his report which forms the basis for his ruling that the Iranian government and Hezbollah collaborated with Al-Qaeda in executing, planning and funding the September 11 attacks, Judge George Daniels said “the plaintiffs presented convincing evidence to the court indicating that Iran provided Al-Qaeda with financial support and resources to carry out terrorist acts which include the September 11 attacks”.

The report added that the financial support and resources given to Al-Qaeda was provided by various Iranian officials including the Iranian Supreme Leader Ayatollah Ali Khamenei and his subordinates.

A senior judicial source told Asharq Al-Awsat that the US government has “complete proof of the link between Iran and Al-Qaeda before and after the September 11 attacks. The most important of these items are National Security Agency documents”.