 "The ineffable truth of this case is that the "Mercedes" is a naval vessel of Spain and that the wreck of this naval vessel, the vessel's cargo, and any human remains are the natural and legal patrimony of Spain," said the judge in his order.In January 2011, Odyssey Marine claimed that the language used in recently leaked diplomatic cables showed that the US State Department had been involved with negotiations to assist the Spanish government in receiving the treasure in exchange for the return of allegedly stolen artwork to a US private citizen.The US State Department declined comment while Spain denied Odyssey Marine's claim.