{"id":"court_ctb_249_5","court":"CTB","case_no":"22-50073","doc_number":249,"sub_number":5,"doc_type":"ORDER","filed_date":"2022-03-16","title":"|        | UNITED STATES BANKRUPTCY COURT<br>DISTRICT OF CONNECTICUT<br>BRIDGEPORT DIVISION<br>-------------------------","summary_zh":null,"summary_en":null,"body_en":"|        | UNITED STATES BANKRUPTCY COURT<br>DISTRICT OF CONNECTICUT<br>BRIDGEPORT DIVISION<br>--------------------------------------------------------------------X |                                                                                       |                       |                                       |  |  |\n|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------|-----------------------|---------------------------------------|--|--|\n| In re: | Ho Wan Kwok,                                                                                                                                              |                                                                                       | :<br>:<br>:<br>:<br>: | Chapter 11<br>Case No. 22-50073 (JAM) |  |  |\n|        |                                                                                                                                                           | 1<br>Debtor.<br>--------------------------------------------------------------------X | :<br>:<br>:           | Hearing Date:<br>Hearing Time:        |  |  |\n\n### **DEBTOR'S APPLICATION FOR AUTHORIZATION TO RETAIN AND EMPLOY VERDOLINO & LOWEY, P.C. AS FINANCIAL ADVISOR**\n\nHo Wan Kwok, debtor and debtor-in-possession (\"Mr. Kwok\" or the \"Debtor\") in the above-captioned chapter 11 case ( \"Chapter 11 Case\"), hereby submits this application (this \"Application\") for entry of an order, substantially in the form attached hereto as **Exhibit A** (the \"Order\") authorizing him to retain and employ Verdolino & Lowey, P.C. (\"V&L\") as his financial advisor, in accordance with the terms and conditions set forth in the services agreement, a copy of which is attached hereto as **Exhibit B** (the \"Engagement Agreement\"). In support of this Application, Mr. Kwok submits the Affidavit of Craig R. Jalbert, a Certified Insolvency and Restructuring Advisor and principal of V&L, attached hereto as **Exhibit C** (the \"Jalbert Affidavit\"), and further relies upon and incorporates by reference the *Declaration of Mr. Ho Wan Kwok in Support of the Chapter 11 Case and Certain Motions* (the \"Kwok Declaration\"), filed substantially contemporaneously herewith. In further support of this Application, Mr. Kwok states as follows:\n\n<span id=\"page-0-0\"></span><sup>1</sup> The Debtor is known by the following names: Guo Wengui; Miles Guo; Miles Kwok; and Ho Wan Kwok.\n\n#### **JURISDICTION**\n\n1. This Court has jurisdiction to consider this matter pursuant to 28 U.S.C. §§ 157(b) and 1334. This proceeding is core pursuant to 28 U.S.C. § 157(b).\n\n2. Venue is proper before this Court pursuant to 28 U.S.C. §§ 1408 and 1409.\n\n3. The statutory and legal predicates for the relief requested herein are sections 105(a), 327(a), 330, and 1107 of title 11 of the United States Code (the \"Bankruptcy Code\"), and Rules 2014(a) and 2016 of the Federal Rules of Bankruptcy Procedure (the \"Bankruptcy Rules\"), and Rules 2014-1 and 2016-1 of the Local Rules of the United States Bankruptcy Court for the District of Connecticut (the \"Local Rules\").\n\n#### **BACKGROUND**\n\n4. On February 15, 2022 (the \"Petition Date\"), Mr. Kwok commenced the above-captioned bankruptcy case by filing a voluntary petition for relief under chapter 11 of the Bankruptcy Code. He is a debtor-in-possession pursuant to Bankruptcy Code sections 1107(a) and 1108.\n\n5. No trustee, examiner, or statutory committee has been appointed in this Chapter 11 Case, nor has any official committee been appointed pursuant to section 1102 of the Bankruptcy Code.\n\n6. Additional information about the Debtor and the events leading to the filing of this Chapter 11 Case can be found in the Kwok Declaration.\n\n#### **RELIEF REQUESTED**\n\n7. Mr. Kwok seeks entry of an order authorizing him to retain and employ V&L, as of March 3, 2022, as his financial advisor in accordance with the terms and conditions set forth in the Engagement Agreement.\n\n#### **V&L'S QUALIFICATIONS**\n\n8. V&L is a boutique consulting and accounting firm with extensive experience working with distressed businesses and individual chapter 11 debtors, and provides tailored services, including, but not limited to financial advisory, consulting, accounting services, tax and other related services.\n\n9. V&L professionals have rendered services in numerous bankruptcy matters across the country and in this District. Some of V&L's recent engagements include the following: *In re ServiCom, LLC*, *et al*., Case No. 18-31722 (Bankr. D. Conn.) (AMN); *In re Donghia, Inc*., Case No. 20-30487 (Bankr. D. Conn.) (AMN); *In re Vape Manufacturing Labs, Inc.*, Case No. 19-30566 (Bankr. D. Conn.) (AMN); *In re Triomphe Hospitality Group, Inc.*, Case No. 19-50628 (Bankr. D. Conn.) (JAM); *In re Lighthouse Hospitality, LLC*, Case No. 19-30387 (Bankr. D. Conn..) (AMN); *In re New England Confectionery Company, Inc.*, Case No. 18-11217 (Bankr. D. Mass.) (JEB); *In re The Paper Store, LLC* (Case No. 20-40743 (Bankr. D. Mass.) (CJP); *In re Shamrock Finance, LLC*, Case No. 21-10315 (Bankr. D. Mass.) (FJB); *In re Kossoff, PLLC*, Case No. 21-10699 (Bankr. S.D.N.Y.) (DSJ); *In re 1141 Realty Owner, et al*., Case No. 18-12341 (Bankr. S.D.N.Y.) (SMB); and, *In re Sammy Eljamal*, Case No. 15-22872 (Bankr. S.D.N.Y.) (RDD).\n\n#### **SERVICES TO BE RENDERED**\n\n10. Pursuant to the Engagement Agreement, and subject to approval by the Court, V&L has agreed to provide the services set forth below (collectively, the \"Financial Advisory Services\"),\n\n- a. Assistance with preparation of the Statement of Financial Affairs and the Schedules, and all support thereto and any amendments, if necessary;\n- b. Assistance with preparation and/or review of cash flow and related budget projections and including advising as to post-filing finances;\n- c. Opening and maintaining the DIP account, and effectuating disbursements when necessary and providing accounting of all cash activity;\n\n- d. Preparation, review, and analysis of Monthly Operating Reports and/or Quarterly Reporting;\n- e. Assistance with preparation and/or review of estate federal and state income tax filings;\n- f. Assistance with reviewing, reconciling, analyzing and, if necessary, objecting to proofs of claim;\n- g. Assistance with reviewing Debtor books and records for possible avoidable transactions such as preference and fraudulent transfer claims;\n- h. Assistance with any necessary litigation support;\n- i. Assistance with plan development and preparation, including feasibility;\n- j. General consulting and assistance with any other matters and tasks that may arise, and as may be directed by you or the Debtor.\n\n### **DISINTERESTEDNESS OF V&L**\n\n11. V&L has reviewed its electronic database to determine whether it has any relationships with the creditors and parties-in-interest provided by Mr. Kwok. To the best of Mr. Kwok's knowledge and except to the extent disclosed herein and in the Jalbert Affidavit: (a) V&L is a \"disinterested person\" (within the meaning of section 101(14) of the Bankruptcy Code, as required by section 327(a) of the Bankruptcy Code) and neither holds nor represents any interest materially adverse to this Chapter 11 estate in connection with any matter on which V&L would be employed; (b) V&L has no connections to Mr. Kwok, his creditors or other parties-in-interest in this Chapter 11 Case, or the attorneys and advisors of the foregoing.\n\n12. V&L will supplement its disclosure to the Court if any facts or circumstances are discovered that would require such additional disclosure\n\n### **COMPENSATION OF V&L**\n\n13. V&L's decision to accept this engagement to advise and assist Mr. Kwok is conditioned upon its ability to be retained in accordance with its customary terms and conditions of employment, compensated for its services, and reimbursed for the out-of-pocket expenses it\n\nincurs with its customary billing practices, as set for in the Engagement Agreement. The terms of the employment of V&L and its professionals by Mr. Kwok, subject to the approval of the Court, is as follows:\n\n| Title       | Hourly Rate      |\n|-------------|------------------|\n| Principal   | \\$515            |\n| Managers    | \\$275 -<br>\\$425 |\n| Staff       | \\$225 -<br>\\$395 |\n| Bookkeepers | \\$225 -<br>\\$245 |\n| Clerical    | \\$95             |\n\n14. In the normal course of business, V&L revises its hourly rates in September of each year. Changes in applicable hourly rates will be noted on the invoices for the first time period in which the revised rates became effective.\n\n# **BASIS FOR RELIEF**\n\n15. Section 327(a) of the Bankruptcy Code provides that a debtor, subject to court\n\napproval:\n\n[M]ay employ one or more attorneys, accountants, appraisers, auctioneers, or other professional persons, that do not hold or represent an interest adverse to the estate, and that are disinterested persons, to represent or assist the [debtor] in carrying out the [debtor's] duties under this title.\n\n11 U.S.C. § 327(a).\n\n16. Bankruptcy Rule 2014 requires that an application for retention include:\n\n[S]pecific facts showing the necessity for the employment, the name of the [firm] to be employed, the reasons for the selection, the professional services to be rendered, any proposed arrangement for compensation, and, to the best of the applicant's knowledge, all of the [firm's] connections with the debtor, creditors, any other party in interest, their respective attorneys and accountants, the United States trustee, or any person employed in the office of the United States trustee.\n\nFed. R. Bankr. P. 2014.\n\n17. Mr. Kwok respectfully submits that section 327 of the Bankruptcy Code authorizes\n\nhim to hire a firm like V&L to render the Financial Advisory Services described herein in this\n\nChapter 11 Case. Furthermore, the requirements set forth by Bankruptcy Rule 2014 are satisfied by this Application. The retention of V&L as financial advisor in this Chapter 11 Case is in the best interests of the Chapter 11 estate, its creditors, and other parties-in-interest.\n\n## **NO DUPLICATION OF SERVICES**\n\n18. The services provided by V&L will complement, and not duplicate, the services to be rendered by any other professionals retained in this Chapter 11 Case.\n\n## **NOTICE**\n\n19. Notice of this Application has been provided to the following parties, or, in lieu thereof, their counsel: (i) the U.S. Trustee; (ii) each of Debtor's 20 largest unsecured creditors; (iii) the Internal Revenue Service; (iv) the United States Attorney's Office for the District of Connecticut; and (v) any such other party entitled to receive notice pursuant to Local Rule 2002. The Debtor submits that, in view of the facts and circumstances, such notice is sufficient and no other or further notice need be provided.\n\n## **NO PRIOR REQUEST**\n\n20. No previous request for the relief sought herein has been made by the Debtor in this or in any other court.\n\n**\"***Concluded on following page***\"**\n\nCase 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 7 of 23 Case 22-50073 Doc 249-5 Filed 04/22/22 Entered 04/22/22 16:44:32 Page 7 of 23\n\n#### **CONCLUSION**\n\n**WHEREFORE**, Mr. Kwok respectfully requests that this Court enter an order in the form attached hereto as **Exhibit A** authorizing him to employ and retain V&L as his financial advisor and granting such other and further relief as is just and proper.\n\nDated: March 16, 2022\n\nHo Wan Kwok, Debtor and Debtor-in-Possession\n\n By: */s/ Ho Wan Kwok* Ho Wan Kwok\n\n# **Exhibit A**\n\n**Proposed Order**\n\n| UNITED STATES BANKRUPTCY COURT                                        |\n|-----------------------------------------------------------------------|\n| DISTRICT OF CONNECTICUT                                               |\n| BRIDGEPORT DIVISION                                                   |\n| --------------------------------------------------------------------X |\n\n| In re: |              |                                                                       | :<br>:      | Chapter 11              |\n|--------|--------------|-----------------------------------------------------------------------|-------------|-------------------------|\n|        | Ho Wan Kwok, |                                                                       | :<br>:<br>: | Case No. 22-50073 (JAM) |\n|        |              | 1<br>Debtor.                                                          | :<br>:      |                         |\n|        |              | --------------------------------------------------------------------X | :           |                         |\n\n### **ORDER GRANTING DEBTOR'S APPLICATION FOR AUTHORIZATION TO RETAIN AND EMPLOY VERDOLINO & LOWEY, P.C. AS FINANCIAL ADVISOR**\n\nUpon the application (the \"Application\")[2](#page-8-1) of Mr. Ho Wan Kwok (\"Mr. Kwok\" or the \"Debtor\") for authority to employ and retain Verdolino & Lowey, P.C. (\"V&L\") as his financial advisor in this Chapter 11 Case, pursuant to section 327(a) of the Bankruptcy Code, Bankruptcy Rule 2014, and Local Rule 2014-1, as more fully set forth in the Application; and upon consideration of the Jalbert Affidavit; and the Court having found that V&L is a \"disinterested person\" as such term is defined under section 101(14) of the Bankruptcy Code, as supplemented by section 1107(b) of the Bankruptcy Code; and this court having found the terms and conditions of V&L's employment, including but not limited to the terms set forth in the Engagement Agreement and Application, are reasonable under section 330 of the Bankruptcy Code; and the Court having jurisdiction to consider the Application and the relief requested therein pursuant to 28 U.S.C. §§ 157 and 1334, and consideration of the Application and the requested relief being a core proceeding pursuant to 28 U.S.C. § 157(b); and venue being proper before this Court pursuant to 28 U.S.C. §§ 1408 and 1409; and due and proper notice of the Application having been provided\n\n<span id=\"page-8-0\"></span><sup>1</sup> The Debtor is known by the following names: Guo Wengui; Miles Guo; Miles Kwok; and Ho Wan Kwok.\n\n<span id=\"page-8-1\"></span><sup>2</sup> All capitalized terms not otherwise defined herein shall have the meanings ascribed to them in the Application.\n\n#### Case 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 10 of 23 Case 22-50073 Doc 249-5 Filed 04/22/22 Entered 04/22/22 16:44:32 Page 10 of23\n\nto the parties listed therein, and it appearing that no other or further notice need be provided; and the Court having reviewed the Application; and the Court having held a hearing on the Application; and the Court having determined that the legal and factual bases set forth in the Application establish just cause for the relief granted herein; and it appearing that the relief requested in the Application is in the best interests of Mr. Kwok, this Chapter 11 estate, and its creditors; and upon all of the proceedings had before the Court and after due deliberation and sufficient cause appearing therefor,\n\n#### **IT IS HEREBY ORDERED THAT:**\n\n1. The Application is approved as provided herein.\n\n2. Pursuant to sections 327(a) and 1107(b) of the Bankruptcy Code, Bankruptcy Rules 2014(a) and 2016 and Local Rules 2014-1 and 2016-1, Mr. Kwok is hereby authorized to employ and retain V&L as his financial advisor in this Chapter 11 Case, effective as of March 3, 2022, and in accordance with the terms and conditions set forth in the Engagement Agreement attached to the Application as Exhibit B.\n\n3. V&L shall file interim and final fee applications for the allowance of compensation for services rendered and reimbursement of expenses in accordance with the applicable provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, and any applicable orders of this Court.\n\n4. The relief granted herein shall be binding upon any chapter 11 trustee appointed in the Chapter 11 Case, or upon any chapter 7 trustee appointed in the event of a subsequent conversion of the Chapter 11 Case to cases under chapter 7.\n\n5. To the extent that there is any inconsistency between the Engagement Agreement, the Application and this Order, the provisions of this Order shall apply.\n\n# **DEBTOR 05**\n\n2\n\n#### Case 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 11 of 23 Case 22-50073 Doc 249-5 Filed 04/22/22 Entered 04/22/22 16:44:32 Page 11 of23\n\n6. Mr. Kwok and V&L are authorized to take all steps necessary or appropriate to carry out this Order.\n\n7. Without further orders by this Court, Verdolino & Lowey, PC is authorized to take any and all actions necessary to open and maintain a segregated deposit account established on the Debtor's behalf with a financial institution that has entered into an authorized depository agreement with the Office of the United States Trustee, to be (i) designated solely as the \"DIP Account\" and (ii) under which Craig Jalbert, of Verdolino & Lowey, PC, shall be the sole authorized signatory.\n\n8. The terms and conditions of this Order shall be immediately effective and enforceable upon its entry.\n\n9. This Court shall retain jurisdiction to hear and determine all matters arising from or related to the implementation, interpretation, or enforcement of this Order.\n\n> Honorable Julie A. Manning United States Bankruptcy Judge District of Connecticut\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n# **Exhibit B**\n\n**Engagement Agreement**\n\n23\n\n![](_page_12_Picture_2.jpeg)\n\nPine Brook Office Park 124 Washington Street\nFoxborough, MA 02035 508-543-1720 FAX 508-543-4114\n\nDEBTOR 05\n\nMarch 3, 2022\n\nBennett S. Silverberg Brown Rudnick LLP Seven Times Square New York, NY 10036\n\nVia e-mail BSilverberg@brownrudnick.com\n\n#### Re: Ho Wan Kwok, Debtor US Bankruptcy Court, District of Connecticut Bridgeport Division, Chapter 11 Case No. 22-50073 (JAM) Engagement of Verdolino & Lowey, P.C.\n\nDear Mr. Silverberg:\n\nWe are pleased that you in your capacity as counsel to the above referenced Debtor plan to engage Verdolino & Lowey, P.C. (\"Firm\") to provide financial advisory, consulting services, tax and other services described below relative to the bankruptcy filing referred to above. This letter will serve as the agreement between the parties as to the terms and conditions of the Firm's retention and will set forth the basis upon which we have agreed to undertake this engagement, subject to Bankruptcy Court review and approval.\n\nOur engagement will be designed to perform the following services:\n\n- · Assistance with preparation of the Statement of Financial Affairs and the Schedules, and all support thereto and any amendments, if necessary;\n- · Assistance with preparation and/or review of cash flow and related budget projections and including advising as to post-filing finances;\n- · Opening and maintaining the DIP account, and effectuating disbursements when necessary and providing accounting of all cash activity;\n- · Preparation, review, and analysis of Monthly Operating Reports and/or Quarterly Reporting;\n- · Assistance with preparation and/or review of Estate federal and state income tax filings;\n- · Assistance with reviewing, reconciling, analyzing and, if necessary, objecting to proofs of claim;\n- · Assistance with reviewing Debtor books and records for possible avoidable transactions such as preference and fraudulent transfer claims;\n- · Assistance with any necessary litigation support;\n- · Assistance with plan development and preparation, including feasibility;\n\nBennett S. Silverberg, Esq. Brown Rudnick LLP March 3, 2022 Page 2 of 4\n\n> · General consulting and assistance with any other matters and tasks that may arise, and as may be directed by you or the Debtor.\n\nTo the extent that the need for additional services require expansion of this engagement, you and the Firm will mutually agree to amend this engagement letter. However, it is understood that you and the Debtor have the discretionary power to limit the scope of our engagement as this matter progresses. We understand that our communication, both orally and in writing, would be privileged to the extent allowed, and that we will take direction from you.\n\nIt is the Debtor's responsibility to provide all the information required for the preparation of complete and accurate statements and schedules. Our work in connection with the potential preparation of your income tax returns does not include procedures designed to discover defalcations or other irregularities, should any exist.\n\nWe will use professional judgment in resolving questions where the tax law is unclear, or where there may be conflicts between the taxing authorities' interpretations of the law and other supportable positions. Unless otherwise instructed by you, we will resolve such questions in your favor whenever possible.\n\nThe parties agree that this retention is subject to the Bankruptcy Court's jurisdiction.\n\nI will be the primary partner on this engagement. The Firm will staff the engagement with personnel based on years and nature of experience. We will work diligently to provide excellent services at a reasonable cost.\n\n#### Payment for Our Fees and Expenses\n\nWe customarily charge for our services on an hourly basis. The hourly fee will vary depending upon the person who is working on the matter and the fee schedule then in effect. We review our rates during August of each year and adjustments generally will become effective for work performed on or after the following September 1st. Work will be charged at our standard hourly rates and invoiced to you monthly, together with all necessary out-of-pocket expenses including, but not limited to: travel, telecommunication and facsimile, photocopying, postage and delivery. My hourly rate, effective September 1, 2021, is \\$515.00. The hourly rates of staff to be assigned to this engagement vary but range from \\$170.00 to \\$425.00 per hour. Each of our staff maintains detailed time records of services performed. This practice results in a monthly billing statement showing, on a daily basis, the amount of time spent, the work performed, by whom, and the total amount charged. An invoice and statement for fees and expenses will be issued during the month following performance of the services. We will not require a post-petition refainer in this matter.\n\nBennett S. Silverberg, Esq. Brown Rudnick LLP March 3, 2022 Page 3 of 4\n\n#### Review and Waiver of Conflicts\n\nWe have evaluated potential conflicts of interest with respect to the parties of interest in this matter. We are not aware of any actual conflicts regarding our past or current representation of any persons or entities you or the Debtor have identified to us as being involved in this matter, in connection with the services contemplated by this letter. We must rely on you and the Debtor to tell us if and when you identify additional relationships with other individuals or entities in the future that we should screen for possible conflicts of interest. Should we identify a potential conflict of interest in the future full disclosure will be made to you as soon as we become aware of it. You should recognize, however, that the Firm is a general service accounting firm and that it represents numerous clients on a wide variety of matters. These clients may include those who are averse to you or the Debtor on matters unrelated to the scope of our services covered by this letter. In order to assure our mutual understanding and agreement about our policy and approach to this type of situation, we ask that you confirm by your signature below that you consent to our representation of such other clients in the future where we determine and you and they agree, after full disclosure of the circumstances, that: 1) our Firm would not be hindered in continuing to do the work contemplated by this engagement letter; 2) our Firm's independent professional judgment would not be adversely affected by undertaking the representation of another client; and, 3) such representation would not involve the use or disclosure of any confidential information regarding you or the Debtor. Under such circumstances, you agree that consent to such other representation will not be unreasonably withheld.\n\nIn any event, following the completion of this engagement, we will not be precluded from accepting engagements on behalf of other clients that may be adverse to you and the Debtor if such engagements are unrelated to the scope of our representation as described in this letter and provided, of course, that any and all information that may be disclosed to the Firm in the course of its representation of you and the Debtor shall not be disclosed to any current or future client of the firm.\n\nMy Affidavit as a disinterested party will accompany this engagement letter and the motion to employ the firm when filed with the Bankruptcy Court.\n\n#### Termination of Representation\n\nYou and the Debtor have the right to terminate our engagement at any time with 30-day notice. We will have the same right. Upon any such termination, all fees and expenses previously incurred and all costs previously advanced will be billed. We will expect payment at the conclusion of this matter in accordance with the fees and expenses discussion above, all subject to Bankruptcy Court approval\n\nUnless previously terminated by us in writing, our engagement by you shall be deemed terminated upon our sending you or filing a final fee application in accordance with the Bankruptcy Code and all applicable local bankruptcy rules. During the engagement and following such termination, all information supplied to us in the course of same will be kept confidential.\n\nBennett S. Silverberg, Esq. Brown Rudnick LLP March 3, 2022 Page 4 of 4\n\nAt the conclusion of our services to you and the Debtor in this matter, by termination or otherwise, our files pertaining to the engagement will be retained by the Firm. All such documents will be transferred to the person responsible for administering our records retention program. For various reasons including the minimization of unnecessary storage expenses, we reserve the right to destroy or otherwise dispose of any such documents or other materials retained by us within a reasonable time following termination of the engagement.\n\nIf the foregoing fairly sets forth your understanding, please sign the enclosed copy of this letter in the space indicated and return it to our office.\n\nMy associates and I look forward to working with you on this matter and want to reiterate that we appreciate this opportunity. We welcome any suggestions you may have at any time as to how we might better be of service.\n\n> Very truly yours, Verdolino & Lowey, P.C.\n\nBy:\n\nCraig R. Jalbert, CIRA\n\non behalf of the Debtor hereby agrees to retain Verdolino & Lowey, P.C., on the foregoing terms.\n\nDuly Authorized\n\nDated:\n\n# **Exhibit C**\n\n**Jalbert Affidavit**\n\n### UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION\n\n------------------------------------------------------------------------------------------------------------------------------------------------------------------------------In re: Chapter 11 Case No. 22-50073 (JAM) Ho Wan Kwok, Debtor. -X\n\n### AFFIDAVIT OF CRAIG R. JALBERT IN SUPPORT OF DEBTOR'S APPLICATION FOR AUTHORIZATION TO RETAIN AND EMPLOY VERDOLINO & LOWEY, P.C. AS FINANCIAL ADVISOR\n\nI, CRAIG R. JALBERT, of Verdolino & Lowey, P.C. (\"V&L\"), hereby make solemn oath:\n\n1. I am a Certified Insolvency and Restructuring Advisor and a principal of V&L.\n\n2. V&L maintains an office at 124 Washington Street, Foxborough, Massachusetts\n\n02035.\n\n3. In connection with the Debtor's proposed retention of V&L, an extensive review (the \"Connections Check\") of V&L's connections (as such term is used in Bankruptcy Rule 2014(a)) with the Debtor, his creditors, any other party-in-interest herein, or their respective attorneys or accountants (collectively, the \"Case Parties\") was conducted. For the purpose of compiling the list of Case Parties, V&L utilized the interested party listing provided by Debtor's counsel and advisors in connection with his retention of Brown Rudnick LLP in his Chapter 11 case against which to perform V&L's Connections Check.\n\n4. For the purposes of V&L's retention in this Chapter 11 case, only potential connections that existed as of February 15, 2022, through the date hereof were checked. These\n\n#### Case 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 19 of 23 Case 22-50073 Doc 249-5 Filed 04/22/22 Entered 04/22/22 16:44:32 Page 19 of 23\n\n#### Case 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 20 of 23 Case 22-50073 Doc 249-5 Filed 04/22/22 Entered 04/22/22 16:44:32 Page 20 of 23\n\n| Principals  | જરી ર         |\n|-------------|---------------|\n| Managers    | \\$275 - \\$425 |\n| Staff       | 8225 - 8395   |\n| Bookkeepers | \\$225 - \\$243 |\n|             |               |\n\n#### Case 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 22 of 23 Case 22-50073 Doc 249-5 Filed 04/22/22 Entered 04/22/22 16:44:32 Page 22 of 23","body_zh":"UNITED STATES BANKRUPTCY COURT（美国破产法院）\nDISTRICT OF CONNECTICUT（康涅狄格州地区）\nBRIDGEPORT DIVISION（布里奇波特分庭）\n\n关于：　Ho Wan Kwok（郭文贵），　：\n：\n：\n：\n：　第11章\n案号 22-50073 (JAM)\n\n债务人。\n--------------------------------------------------------------------X　：\n：\n：　听证日期：\n听证时间：\n债务人申请授权聘用 VERDOLINO & LOWEY, P.C.（VERDOLINO & LOWEY 专业公司）担任财务顾问\n\n上述标题所示第11章案件（“第11章案件”）中的债务人及自行管理债务人 Ho Wan Kwok（郭文贵）（“Kwok 先生”或“债务人”），特此提交本申请（“本申请”），请求作出一项裁定，其形式基本如随附的附件A（“裁定”）所示，授权其根据服务协议中规定的条款和条件聘用 Verdolino & Lowey, P.C.（“V&L”）担任其财务顾问；该服务协议副本随附于本申请，作为附件B（“委聘协议”）。为支持本申请，Kwok 先生提交了随附于本申请、作为附件C的 Craig R. Jalbert（Craig R. Jalbert）宣誓书（“Jalbert 宣誓书”）；Jalbert 为注册破产与重组顾问及 V&L 的负责人。Kwok 先生还进一步援引并纳入其于基本同时提交的《关于支持第11章案件及若干动议的 Ho Wan Kwok 声明》（“Kwok 声明”）。为进一步支持本申请，Kwok 先生陈述如下：\n\n1 债务人还以如下姓名为人所知：Guo Wengui；Miles Guo；Miles Kwok；以及 Ho Wan Kwok。\n管辖权\n\n1. 本院根据 28 U.S.C. §§ 157(b) and 1334 对审理本事项具有管辖权。本程序根据 28 U.S.C. § 157(b) 属于核心程序。\n\n2. 根据 28 U.S.C. §§ 1408 and 1409，本院为适当审判地。\n\n3. 本申请所请求救济的法定及法律依据为《美国法典》第11编（“破产法”）第 105(a)、327(a)、330 和 1107 条、《联邦破产程序规则》（“破产规则”）第 2014(a) 和 2016 条，以及 United States Bankruptcy Court for the District of Connecticut（康涅狄格州地区美国破产法院）地方法则（“地方法则”）第 2014-1 和 2016-1 条。\n背景\n\n4. 2022年2月15日（“申请日”），Kwok 先生提交了一份根据《破产法》第11章寻求救济的自愿申请，由此启动上述标题所示破产案件。根据《破产法》第 1107(a) 和 1108 条，其为自行管理债务人。\n\n5. 本第11章案件中尚未指定受托人、审查人或法定委员会，亦未根据《破产法》第 1102 条指定任何正式委员会。\n\n6. 关于债务人及导致提交本第11章案件的事件的其他信息，可见于 Kwok 声明。\n请求的救济\n\n7. Kwok 先生请求作出一项裁定，授权其自 2022年3月3日起根据委聘协议所载条款和条件聘用 V&L 担任其财务顾问。\nV&L 的资质\n\n8. V&L 是一家精品咨询与会计师事务所，在为困境企业及个人第11章债务人提供服务方面具有丰富经验，并提供量身定制的服务，包括但不限于财务咨询、顾问、会计服务、税务及其他相关服务。\n\n9. V&L 的专业人员已在全国各地及本地区的众多破产事项中提供服务。V&L 近期的部分委聘事项包括：In re ServiCom, LLC, et al., Case No. 18-31722 (Bankr. D. Conn.) (AMN)；In re Donghia, Inc., Case No. 20-30487 (Bankr. D. Conn.) (AMN)；In re Vape Manufacturing Labs, Inc., Case No. 19-30566 (Bankr. D. Conn.) (AMN)；In re Triomphe Hospitality Group, Inc., Case No. 19-50628 (Bankr. D. Conn.) (JAM)；In re Lighthouse Hospitality, LLC, Case No. 19-30387 (Bankr. D. Conn..) (AMN)；In re New England Confectionery Company, Inc., Case No. 18-11217 (Bankr. D. Mass.) (JEB)；In re The Paper Store, LLC (Case No. 20-40743 (Bankr. D. Mass.) (CJP)；In re Shamrock Finance, LLC, Case No. 21-10315 (Bankr. D. Mass.) (FJB)；In re Kossoff, PLLC, Case No. 21-10699 (Bankr. S.D.N.Y.) (DSJ)；In re 1141 Realty Owner, et al., Case No. 18-12341 (Bankr. S.D.N.Y.) (SMB)；以及 In re Sammy Eljamal, Case No. 15-22872 (Bankr. S.D.N.Y.) (RDD)。\n将提供的服务\n\n10. 根据委聘协议并经本院批准，V&L 已同意提供下列服务（统称“财务顾问服务”）：\n\n- a. 协助编制财务状况说明书和财产清单，以及与其有关的全部支持材料和任何必要的修订；\n- b. 协助编制和/或审阅现金流及相关预算预测，包括就申请提交后的财务事项提供建议；\n- c. 开立和维护自行管理债务人账户，并在必要时实施付款，以及提供全部现金活动的会计核算；\n\n- d. 编制、审阅及分析月度经营报告和/或季度报告；\n- e. 协助编制和/或审阅遗产的联邦及州所得税申报文件；\n- f. 协助审阅、核对、分析并在必要时对债权证明提出异议；\n- g. 协助审阅债务人的账簿和记录，以查找可能可撤销的交易，例如优先受偿及欺诈性转让请求权；\n- h. 协助提供任何必要的诉讼支持；\n- i. 协助计划的制定和编制，包括可行性；\n- j. 就可能出现的任何其他事项和任务提供一般咨询及协助，以及按阁下或债务人指示提供协助。\nV&L 的无利害关系性\n\n11. V&L 已审查其电子数据库，以确定其是否与 Kwok 先生提供的债权人及利益相关方存在任何关系。据 Kwok 先生所知，且除本申请及 Jalbert 宣誓书中披露的范围外：(a) V&L 是“无利害关系人”（含义见《破产法》第 101(14) 条，并为《破产法》第 327(a) 条所要求），且就 V&L 受聘处理的任何事项而言，既不持有亦不代表与本第11章遗产存在重大不利冲突的任何利益；(b) V&L 与 Kwok 先生、其债权人或本第11章案件中的其他利益相关方，或上述人士的律师及顾问，均无任何关联。\n\n12. 如发现任何需要作出该等额外披露的事实或情形，V&L 将向本院补充其披露。\nV&L 的报酬\n\n13. V&L 决定接受本次委聘，为 Kwok 先生提供建议和协助，条件是其能够按照其惯常的聘用条款和条件受聘，就其服务获得报酬，并按照委聘协议所载的惯常计费惯例，获得其发生的实际支出费用的偿还。Kwok 先生聘用 V&L 及其专业人员的条款，在经本院批准后如下：\n\n职务　小时费率\n\n负责人　$515\n经理　$275 -\n$425\n员工　$225 -\n$395\n簿记员　$225 -\n$245\n文员　$95\n\n14. 在正常业务过程中，V&L 每年9月调整其小时费率。适用小时费率的变更，将在修订费率生效后的首个期间的发票中注明。\n救济依据\n\n15. 《破产法》第 327(a) 条规定，债务人经本院\n\n批准后：\n\n[M]ay employ one or more attorneys, accountants, appraisers, auctioneers, or other professional persons, that do not hold or represent an interest adverse to the estate, and that are disinterested persons, to represent or assist the [debtor] in carrying out the [debtor's] duties under this title.\n\n可聘用一名或多名不持有或代表与遗产利益相冲突的利益、且为无利害关系人的律师、会计师、评估师、拍卖师或其他专业人士，以代表或协助[债务人]履行本编规定的[债务人]职责。\n\n11 U.S.C. § 327(a).\n\n16. 破产规则第 2014 条要求，聘用申请须包括：\n\n[S]pecific facts showing the necessity for the employment, the name of the [firm] to be employed, the reasons for the selection, the professional services to be rendered, any proposed arrangement for compensation, and, to the best of the applicant's knowledge, all of the [firm's] connections with the debtor, creditors, any other party in interest, their respective attorneys and accountants, the United States trustee, or any person employed in the office of the United States trustee.\n\n显示聘用必要性的具体事实、拟聘用的[事务所]名称、选择理由、将提供的专业服务、任何拟议的报酬安排，以及据申请人所知，该[事务所]与债务人、债权人、任何其他利益相关方、其各自的律师和会计师、United States trustee（美国受托人）或美国受托人办公室雇用的任何人员之间的全部关联。\n\nFed. R. Bankr. P. 2014.\n\n17. Kwok 先生谨此陈述，《破产法》第 327 条授权\n\n其在本第11章案件中聘用如 V&L 一类的事务所，以提供本申请所述的财务顾问服务。此外，破产规则第 2014 条规定的要求已由本申请满足。在本第11章案件中聘用 V&L 担任财务顾问，符合第11章遗产、其债权人及其他利益相关方的最佳利益。\n服务不重复\n\n18. V&L 提供的服务将补充而非重复本第11章案件中受聘的任何其他专业人士将提供的服务。\n通知\n\n19. 本申请的通知已送达下列各方，或替代地送达其律师：(i) U.S. Trustee（美国受托人）；(ii) 债务人的20名最大无担保债权人中的各方；(iii) Internal Revenue Service（美国国内税务局）；(iv) United States Attorney's Office for the District of Connecticut（康涅狄格州地区美国检察官办公室）；以及 (v) 根据地方法则第 2002 条有权接收通知的任何其他该等当事方。债务人陈述，鉴于事实和情形，该等通知已属充分，无需提供其他或进一步通知。\n无先前请求\n\n20. 债务人此前未曾在本院或任何其他法院提出本申请所请求救济的请求。\n\n“续见下页”\n\nCase 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 7 of 23 Case 22-50073 Doc 249-5 Filed 04/22/22 Entered 04/22/22 16:44:32 Page 7 of 23\n结论\n\n因此，Kwok 先生谨请求本院作出一项裁定，其形式如随附于本申请的附件A所示，授权其聘用 V&L 担任其财务顾问，并给予其他公正且适当的进一步救济。\n\n日期：2022年3月16日\n\nHo Wan Kwok（郭文贵），债务人及自行管理债务人\n\n签署人：/s/ Ho Wan Kwok Ho Wan Kwok\n附件A\n\n拟议裁定\n\nUNITED STATES BANKRUPTCY COURT（美国破产法院）\n\nDISTRICT OF CONNECTICUT（康涅狄格州地区）\nBRIDGEPORT DIVISION（布里奇波特分庭）\n\n关于：　：\n：　第11章\n\nHo Wan Kwok（郭文贵），　：\n：\n：　案号 22-50073 (JAM)\n\n债务人。　：\n\n--------------------------------------------------------------------X　：\n裁定：准予债务人申请授权聘用 VERDOLINO & LOWEY, P.C.（VERDOLINO & LOWEY 专业公司）担任财务顾问\n\n兹经审理 Ho Wan Kwok 先生（“Kwok 先生”或“债务人”）依据《破产法》第 327(a) 条、破产规则第 2014 条及地方法则第 2014-1 条提出的申请（“本申请”）[2]，请求授权聘用 Verdolino & Lowey, P.C.（“V&L”）担任其在本第11章案件中的财务顾问，具体内容详见本申请；并经审议 Jalbert 宣誓书；且本院已认定，V&L 为《破产法》第 101(14) 条所定义、并由《破产法》第 1107(b) 条补充规定的“无利害关系人”；且本院已认定，V&L 的聘用条款和条件，包括但不限于委聘协议和本申请中所载条款，根据《破产法》第 330 条属合理；且本院根据 28 U.S.C. §§ 157 and 1334 对审理本申请及其中请求的救济具有管辖权，而审理本申请及所请求的救济根据 28 U.S.C. § 157(b) 属于核心程序；且根据 28 U.S.C. §§ 1408 and 1409，本院为适当审判地；且本申请的适当及充分通知已经提供\n\n1 债务人还以如下姓名为人所知：Guo Wengui；Miles Guo；Miles Kwok；以及 Ho Wan Kwok。\n\n2 除非在本文中另有定义，所有首字母大写的术语均应具有《申请书》中赋予其的含义。\n\n案件 22-50073 文书 90 提交日期 03/16/22 登记日期 03/16/22 16:50:56 第 10 页，共 23 页 案件 22-50073 文书 249-5 提交日期 04/22/22 登记日期 04/22/22 16:44:32 第 10 页，共 23 页\n\n向其中列明的当事人发出通知，且经查明无需提供其他或进一步通知；本院已审阅《申请书》；本院已就《申请书》举行听证；本院已认定《申请书》中所述的法律和事实依据确立了授予本命令所载救济的正当理由；且经查明，《申请书》所请求的救济符合 Kwok先生（郭文贵）、本第11章财产及其债权人的最佳利益；并基于本院此前进行的全部程序，经适当审议且有充分理由，现特此命令：\n\n1. 《申请书》按本命令所规定予以批准。\n\n2. 根据《破产法典》第327(a)条和第1107(b)条、《破产程序规则》第2014(a)条和第2016条，以及《地方法院规则》第2014-1条和第2016-1条，现授权 Kwok先生自 March 3, 2022 起在本第11章案件中聘用并留任 V&L 作为其财务顾问，并应遵照作为《申请书》附件B所附《聘用协议》中规定的条款和条件。\n\n3. V&L 应根据《破产法典》《破产程序规则》《地方法院规则》以及本院任何适用命令的适用规定，就已提供服务的报酬许可及费用偿还提交中期和最终费用申请。\n\n4. 本命令授予的救济对在本第11章案件中获任命的任何第11章受托人具有约束力；如本第11章案件随后转换为第7章案件，则对获任命的任何第7章受托人亦具有约束力。\n\n5. 如《聘用协议》《申请书》与本命令之间存在任何不一致之处，应适用本命令的规定。\n\n债务人 05\n\n案件 22-50073 文书 90 提交日期 03/16/22 登记日期 03/16/22 16:50:56 第 11 页，共 23 页 案件 22-50073 文书 249-5 提交日期 04/22/22 登记日期 04/22/22 16:44:32 第 11 页，共 23 页\n\n6. 现授权 Kwok先生和 V&L 采取执行本命令所必需或适当的一切步骤。\n\n7. 无需本院进一步命令，现授权 Verdolino & Lowey, PC（Verdolino & Lowey专业公司）采取开立及维持隔离存款账户所必需的一切行动；该账户应代表债务人在一家已与 Office of the United States Trustee（美国受托人办公室）订立经授权存款机构协议的金融机构处设立，并且应当：(i) 仅指定为“DIP Account”；及(ii) 由 Verdolino & Lowey, PC 的 Craig Jalbert（克雷格·贾尔伯特）作为唯一授权签字人。\n\n8. 本命令的条款和条件应于其登记后立即生效并可执行。\n\n9. 本院保留审理和裁定因执行、解释或强制执行本命令而产生或与之相关的所有事项的管辖权。\n\n尊敬的 Julie A. Manning（朱莉·A·曼宁）阁下\n美国康涅狄格区破产法院法官\n\n＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿＿\n\n附件B\n\n聘用协议\n\nPine Brook Office Park（派恩布鲁克办公园区） Washington Street 124号\nFoxborough（福克斯伯勒）, MA 02035 508-543-1720 传真 508-543-4114\n\n债务人 05\n\nMarch 3, 2022\n\nBennett S. Silverberg（贝内特·S·西尔弗伯格）律师\nBrown Rudnick LLP（布朗·拉德尼克有限责任合伙律所）\nSeven Times Square\nNew York, NY 10036\n\n通过电子邮件 BSilverberg@brownrudnick.com\n事由：Ho Wan Kwok（郭文贵），债务人；United States Bankruptcy Court, District of Connecticut, Bridgeport Division（美国康涅狄格区破产法院布里奇波特分院）；第11章案件案号 22-50073 (JAM)；聘用 Verdolino & Lowey, P.C.（Verdolino & Lowey专业公司）\n\n尊敬的 Silverberg律师：\n\n我们很高兴您作为上述债务人的律师，计划聘用 Verdolino & Lowey, P.C.（以下简称“本所”）就上述所述破产申请提供下述财务顾问、咨询、税务及其他服务。本函将构成双方就本所受聘的条款和条件所达成的协议，并将载明我们同意承担该项聘用的依据，但须经破产法院审查和批准。\n\n我们的聘用将旨在提供以下服务：\n\n· 协助编制《财务状况说明书》和附表，以及与之相关的全部支持材料和必要时的任何修订；\n\n· 协助编制和／或审查现金流量及相关预算预测，包括就申请提交后的财务事宜提供建议；\n\n· 开立和维持 DIP 账户，并在必要时执行付款，以及对全部现金活动进行核算；\n\n· 编制、审查和分析月度经营报告和／或季度报告；\n\n· 协助编制和／或审查财产的联邦及州所得税申报；\n\n· 协助审查、核对、分析以及必要时对债权证明提出异议；\n\n· 协助审查债务人的账簿和记录，以查明可能可撤销的交易，例如优先受偿及欺诈性转让请求权；\n\n· 协助提供任何必要的诉讼支持；\n\n· 协助制定和编制计划，包括可行性分析；\n\n贝内特·S·西尔弗伯格律师\n布朗·拉德尼克有限责任合伙律所\nMarch 3, 2022\n第 2 页，共 4 页\n\n· 就可能出现的任何其他事项和任务，以及您或债务人可能指示的事项，提供一般咨询和协助。\n\n如额外服务的需求要求扩大本项聘用范围，您与本所将共同同意修订本聘用函。然而，双方理解，随着本事项的进展，您和债务人有酌情限制本项聘用范围的权力。我们理解，在允许的范围内，我们以口头和书面方式进行的沟通将受保密特权保护，且我们将接受您的指示。\n\n债务人有责任提供编制完整、准确的说明书和附表所需的全部信息。我们与可能编制您的所得税申报表相关的工作不包括旨在发现侵占挪用或其他异常情况（如有）的程序。\n\n对于税法不明确或税务机关对法律的解释与其他可获支持的立场之间可能存在冲突的问题，我们将运用专业判断予以解决。除非您另有指示，我们将在可能的情况下以对您有利的方式解决该等问题。\n\n双方同意，本项聘用受破产法院管辖。\n\n我将担任本项聘用的主要合伙人。本所将根据人员的经验年限和性质为该项聘用配备人员。我们将勤勉工作，以合理成本提供优质服务。\n\n本所费用和开支的支付\n\n我们通常按小时收取服务费用。小时费用将视处理该事项的人员及届时有效的收费标准而有所不同。我们每年于 August 审查费率，调整通常自下一年度 September 1st 当日或之后进行的工作起生效。工作将按我们的标准小时费率收费，并按月向您开具发票，同时计入所有必要的实付费用，包括但不限于：差旅、电信和传真、复印、邮资及递送费用。自 September 1, 2021 起，我的小时费率为 \\$515.00。将被指派参与本项聘用的工作人员小时费率不尽相同，但范围为每小时 \\$170.00 至 \\$425.00。我们的每位工作人员均保存所提供服务的详细工时记录。此做法会形成月度结算单，按日列明所花费的时间、所完成的工作、完成该项工作的人员以及收费总额。服务完成后的次月将开具费用和开支的发票及结算单。我们不会要求在本事项中支付破产申请提交后的预付聘金。\n\n贝内特·S·西尔弗伯格律师\n布朗·拉德尼克有限责任合伙律所\nMarch 3, 2022\n第 3 页，共 4 页\n\n利益冲突的审查和豁免\n\n我们已就本事项中的利害关系方评估潜在利益冲突。就本函所设想的服务而言，对于您或债务人向我们确认参与本事项的任何个人或实体，我们并不知悉与我们过去或当前为其提供服务有关的任何实际利益冲突。我们必须依赖您和债务人在未来识别出与其他个人或实体的额外关系时，告知我们应当何时及是否应就潜在利益冲突对该等关系进行审查。若我们将来发现潜在利益冲突，我们将在知悉后尽快向您作出充分披露。然而，您应认识到，本所是一家提供一般服务的会计师事务所，并在多种不同事项上为众多客户提供服务。这些客户可能包括在与本函所涵盖服务范围无关的事项上与您或债务人利益相对立者。为确保双方对我们处理此类情况的政策和方法具有共同理解并达成一致，我们要求您通过在下方签字确认：如我们认定，并且您、该等其他客户在充分披露有关情况后同意，1）本所继续完成本聘用函所设想的工作不会受到妨碍；2）本所的独立专业判断不会因承接对另一客户的服务而受到不利影响；以及3）该等服务不会涉及使用或披露任何有关您或债务人的保密信息，则您同意本所未来为该等其他客户提供服务。在此类情况下，您同意不会无理拒绝同意该等其他服务。\n\n无论如何，在本项聘用完成后，如代表其他客户的聘用与本函所述我们提供服务的范围无关，且当然本所在为您和债务人提供服务期间可能获披露的任何及全部信息均不会向本所任何现有或未来客户披露，则我们不应被禁止接受可能与您和债务人利益相对立的其他客户的聘用。\n\n我们作为无利害关系方的宣誓书将随本聘用函及向破产法院提交的聘用本所动议一并提交。\n\n代理关系的终止\n\n您和债务人有权随时提前30日通知终止本项聘用。我们亦享有同等权利。发生任何该等终止时，所有先前发生的费用和开支以及所有先前垫付的成本均将开具账单。我们预期将在本事项结束时，按照上述费用和开支条款收取付款，但一切均须经破产法院批准。\n\n除非我们此前以书面方式终止本项聘用，否则在我们向您发送或根据《破产法典》及所有适用的地方法院破产规则提交最终费用申请时，您对我们的聘用应视为终止。在聘用期间及该等终止后，在此期间向我们提供的所有信息均将予以保密。\n\n贝内特·S·西尔弗伯格律师\n布朗·拉德尼克有限责任合伙律所\nMarch 3, 2022\n第 4 页，共 4 页\n\n在本事项中，在我们向您及债务人提供服务结束时，无论是因终止或其他原因，与本委托有关的文件将由本所保留。所有该等文件将移交给负责管理我们档案保留计划的人员。出于包括尽量减少不必要的存储费用在内的各种原因，我们保留在委托终止后的合理期限内销毁或以其他方式处置由我们保留的任何该等文件或其他材料的权利。\n\n如上述内容准确载明了您的理解，请在随附的本函副本所示空白处签字，并将其寄回本所。\n\n我及我的同事期待在本事项中与您合作，并谨重申我们感谢获得这一机会。对于我们如何能够更好地为您服务，欢迎您随时提出任何建议。\n\n谨致，\n\nVerdolino & Lowey, P.C.（Verdolino & Lowey 专业公司）\n\n签署人：\n\nCraig R. Jalbert（克雷格·R·贾尔伯特），CIRA\n\n代表债务人，特此同意按照上述条款聘请 Verdolino & Lowey, P.C.（Verdolino & Lowey 专业公司）。\n\n经适当授权\n\n日期：\n附件 C\n\nJalbert（贾尔伯特）宣誓书\n\n美国康涅狄格州联邦破产法院布里奇波特分院\n\n------------------------------------------------------------------------------------------------------------------------------------------------------------------------------关于：第 11 章案件编号 22-50073 (JAM) Ho Wan Kwok（郭文贵），债务人。-X\n\nCRAIG R. JALBERT（克雷格·R·贾尔伯特）宣誓书，以支持债务人申请获准聘请 Verdolino & Lowey, P.C.（Verdolino & Lowey 专业公司）担任财务顾问\n\n本人，Verdolino & Lowey, P.C.（“V&L”）的 CRAIG R. JALBERT（克雷格·R·贾尔伯特），特此郑重宣誓：\n\n1. 本人是一名注册破产与重组顾问，并且是 V&L 的负责人。\n\n2. V&L 在马萨诸塞州福克斯伯勒华盛顿街 124 号设有办事处。\n\n02035。\n\n3. 就债务人拟聘请 V&L 一事，已对 V&L 与债务人、其债权人、本案任何其他利害关系方或其各自律师或会计师（统称“案件当事方”）之间的关联关系（该术语的含义见《破产规则》2014(a)）进行了广泛审查（“关联核查”）。为编制案件当事方名单，V&L 使用了债务人的律师和顾问就其在第 11 章案件中聘请 Brown Rudnick LLP（布朗·鲁德尼克律师事务所）所提供的利害关系方名单，以据此开展 V&L 的关联核查。\n\n4. 为在本第 11 章案件中聘请 V&L 之目的，仅核查了自 2022 年 2 月 15 日起至本文件日期间存在的潜在关联关系。这些\n\n案件 22-50073 文件 90 提交于 03/16/22 录入于 03/16/22 16:50:56 第 19 页，共 23 页；案件 22-50073 文件 249-5 提交于 04/22/22 录入于 04/22/22 16:44:32 第 19 页，共 23 页\n\n案件 22-50073 文件 90 提交于 03/16/22 录入于 03/16/22 16:50:56 第 20 页，共 23 页；案件 22-50073 文件 249-5 提交于 04/22/22 录入于 04/22/22 16:44:32 第 20 页，共 23 页\n\n负责人　$375 - $475\n\n经理　$275 - $425\n\n员工　$225 - $395\n\n簿记员　$225 - $243\n\n案件 22-50073 文件 90 提交于 03/16/22 录入于 03/16/22 16:50:56 第 22 页，共 23 页；案件 22-50073 文件 249-5 提交于 04/22/22 录入于 04/22/22 16:44:32 第 22 页，共 23 页","key_entities":["Kwok","Ho Wan Kwok","Je","Guo","CIPA","Miles Guo"],"ecf_references":[{"doc_number":90,"court":"CTB"}],"word_count":4339,"status":"published","published_at":"2022-03-16 00:00:00","created_at":"2022-03-16","updated_at":"2026-08-23 18:33:38"}