The Black Hole Singularity as a Thermodynamic System being the Seat of BH Entropy

We argue in this paper that the entropy of the BH is located in the BH singularity and that the localization around the event horizon is perhaps a secondary effect. We show in particular that the dependence of the entropy located in the singularity is also proportional to $M^2$. We furthermore show that our analysis leads in a natural way to information loss as the micro structure of the BH singularity is of a completely different character compared to ordinary quantum space time underlying our classical space time manifold.