Addressing reporters in the hallway before he entered the courtroom, Trump spoke about the current House speaker race, his former chief of staff Mark Meadows, and his false allegations of a rigged election.

"We're a nation in decline, all because of a rigged and stolen election," Trump said before entering court for the resumption of Michael Cohen's cross-examination.

Before Cohen returned to the stand, defense attorney Alina Habba requested that Judge Engoron and his clerk refrain from any distracting behavior.

"It is incredibly distracting when there are eye rolls and constant whispering at the bench," said Habba, who added that the judge she clerked for earlier in her career was "very strict."

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.

State attorney Kevin Wallace concluded his direct examination of the New York attorney general's second and final rebuttal witness amid frequent objections by defense lawyers.

Lewis attempted to explain how Donald Trump's statements of financial condition failed to disclose that he did not conduct a discounted cash flow analysis, contributing to the over-valuation of some of his assets.

"There is no mention of discounting or future value in the disclosure," Lewis said, disagreeing with testimony from defense expert Jason Flemmons -- as well as former Mazars USA accountant Donald Bender, who testified as a state witness.

“Are you impeaching your own witness?” Engoron asked state attorneys regarding whether Bender’s testimony should no longer be considered credible.

"We didn't feel the need to," Wallace responded.

Lewis also suggested that Trump's external accountants at Mazars had less of an obligation to highlight issues that Flemmons suggested, since they were only conducting a compilation report rather than a more intensive audit. While Mazars had an obligation to flag obvious issues, they were not responsible for ensuring Trump's statements were compliant with generally accepted accounting principles, he testified.

"If while doing the compilation ... something comes to the attention of the accounts that could be a GAAP departure, they have a responsibility to bring that issue to the client," Lewis said regarding generally accepted accounting principles.

During the hour-long direct examination, defense lawyers objected at least 14 times, successfully interrupting the line of questions.

"I am lost," Engoron asked at one point. "Can you put this together?"

The parade of objections visibly irritating Wallace, who voiced his displeasure.

"Petulant outbursts don't really play well in the courtroom," quipped Trump lawyer Chris Kise in response.