{"id":"court_ctb_250_4","court":"CTB","case_no":"22-50073","doc_number":250,"sub_number":4,"doc_type":"ORDER","filed_date":"2022-03-16","title":"EXHIBIT PAX 04 Debtor's Application for Authorization to Retain and Employ Verdolino & Lowey, P.C. as Financial Advisor,","summary_zh":null,"summary_en":null,"body_en":"# **EXHIBIT PAX 04**\n\nDebtor's Application for Authorization to Retain and Employ Verdolino & Lowey, P.C. as Financial Advisor, dated March 16, 2022, and filed on the docket in this matter as ECF No. 90\n\nCase 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 1 of 23 Case 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 2 of 24\n\n# **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n|        |              | --------------------------------------------------------------------X |                                |\n|--------|--------------|-----------------------------------------------------------------------|--------------------------------|\n| In re: |              |                                                                       | Chapter 11                     |\n|        | Ho Wan Kwok, |                                                                       | Case No. 22-50073 (JAM)        |\n|        |              | Debtor. 1                                                             | Hearing Date:<br>Hearing Time: |\n\n--------------------------------------------------------------------X\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** & (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** !! (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\nThe Debtor is known by the following names: Guo Wengui; Miles Guo; Miles Kwok; and Ho Wan Kwok.\n\n![](_page_1_Picture_6.jpeg)\n\n**PAX-004-001**\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 reliefrequested 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 and2016-l 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 l 107(a) and 1108.\n\n5. No trustee, examiner, or statutory co111111ittee 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 infonnation 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\n2\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 114TRealty 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- 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- 1. 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\n# Case 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 6 of 24\n\nCase 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 5 of 23\n\nincurs with its customary billing practices, as set for in the Engagement Agreement. The terms of the employment of V &Land 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\n# Case 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 6 of 23 Case 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 7 of 24\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\n6\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 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 8 of 24\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\nBy: *Isl Ho Wan Kwok*  Ho Wan Kwok\n\nCase 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 8 of 23 Case 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 9 of 24\n\n#### **Exhibit A**\n\n**Proposed Order**\n\n# **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\nIn re: Chapter 11\n\nHo Wan Kwok, Case No. 22-50073 (JAM)\n\nDebtor. <sup>1</sup>\n\n--------------------------------------------------------------------X\n\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\")<sup>2</sup>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\nThe Debtor is !mown by the following names: Guo Wengui; Miles Guo; Miles Kwok; and Ho Wan Kwok.\n\nAll 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 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 11 of 24\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# Case 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 11 of 23 Case 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 12 of 24\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 Accow1t\" and (ii) under which Craig Jalbe1t, 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\nCase 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 12 of 23 Case 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 13 of 24\n\n# **ExhibitB**\n\n#### **Engagement Agreement**\n\nPAX-004-012\n\nCase 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 14 of\n\nCase 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 13 of 23 24\n\nVerdolino &I::,owey, P.C. ------------------------------- **Pine Brook Office Park**\n\n![](_page_13_Picture_3.jpeg)\n\n**124 Washington** *Stroot* Foxborough, MA 02035 508-543-\"1720 FAX508-543-4114\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 ofVerdolino & 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, accounting 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 retainer 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\n#### Case 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 16 of 23 Case 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 17 of 24\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\n~- 1---\\~- By: <sup>~</sup>\\J --\n\nCraig R. Jalbert, CIRA\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_ on behalf of the Debtor hereby agrees to retain Verdolino & Lowey, P.C., on the foregoing terms.\n\nDuly Authorized\n\nDated:\n\nCase 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 17 of 23 Case 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 18 of 24\n\n# **ExhibitC**\n\n#### **Jalbert Affidavit**\n\nPAX-004-017\n\n# **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**  -------------------------X\n\nIn re: Chapter 11\n\nHo Wan Kwok, Case No. 22-50073 (JAM)\n\nDebtor.\n\n--------------------X\n\n# **AFFIDAVIT OF CRAIG R JALBERT IN SUPPORT OF DEBTOR'S APPLICATION FOR AUTHORIZATION TO RETAIN AND EMPLOY VERDOLINO & LO WEY, P.C. AS FINANCIAL ADVISOR**\n\nI, **CRAIG R. JALBERT,** ofVerdolino & 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 connecti~n 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 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 20 of 24\n\nconnections were then reviewed to identify any relationship that would need to be disclosed in accordance with Bankruptcy Rule 2014. Neither I, V&L, nor any of its shareholders and employees have any connection with the Debtor, or any creditor or other party in interest, their respective attorneys and accountants as defined in Rule 2014(a) of the Federal rules of Bankruptcy Procedure except for the following:\n\na) Brown Rudnick, LLP (\"BR\") is proposed counsel to represent the Debtor in this case. BR represents various parties of interest in other wholly unrelated cases in which the Finn is also employed including, but not limited to: *Reed and Barton Corporation,* Case No. 15-10534-HJB (Bankr. D. Mass.) where BR represented the Creditor Committee and the Firm is the Debtor's Accountant and Financial Advisor; *Corinthian Colleges, Inc.,* Case No. 15-10952-KJC (Bankr. D. Del) where BR represented the Creditors' Committee and I am the Post Confirmation Fiduciary; *Cosi, Inc. et al.,* Case No. 16-13704-MSH (Bankr. D. Mass) where BR represents a creditor and I am the Post-Confirmation Liquidating Trustee; FIAC, *Inc.,* Case No. 16-12238-BLS (Bankr. D. Del.) where BR is Counsel to the Trustee and the Finn is the Trustee's Accountant; *Bulbs and Lamps* Corp, Case No. 17- 13196-JNF (Bankr. D. Mass.) where BR represents a creditor and the Firm is the Trustee's Accountant; *F-Squared Investment Management, LLC,* Case NO. 15- 11469-LSS (Bankr. D. Del.) where BR was Counsel to the Credits' Committee and the 1 am the post-confirmation fiduciary and BR is my counsel; *Exide Technologies,*  Case No. 13-11482-KLS (Bankr. D. Del.) where I and the post-confirmation fiduciary and BR is my counsel; *HMH Media, Inc.,* Case No. 17-12881-LSS (Bankr. D. Del.) where BR was Co-Counsel to the Debtor and I was the post-\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 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 21 of 24\n\nconfinnation fiduciary and BR was my counsel; *Patricia Pierce Fitzgerald,* Case No. 19-12051-JEB (Bankr. D. Mass.) where BR represented the Debtor and the Firm is the Trustee's Accountant.\n\nb) Robinson & Cole, LLP (\"R&C\") represents one of the 20 largest creditors in this case. R&C represents various parties of interest in unrelated bankruptcy cases in which the Firm and its employees are employed including, but not limited to: Top *Tier Site Development,* Corp., Case No. 17-14107-JNF (Bankr. D. Mass.) where R&C represents a creditor and the Firm is the Trustee's Accountant; *Anthony and Patricia Vitale,* Case No. 16-41440-CJP (Bankr. D. Mass.) where R&C represents a Creditor and I was the post-confirmation fiduciary; *Curtis James Jackson,* III, Case No. 15-21233-AMN (Bankr. D. Ct.) where R&C represented a creditor and the Firm is the Dispersing Agent; *Alliance Security, Inc.,* Case No. 17-11190-DF (Bankr. D. R.I.) where R&C represented the Unsecured Creditors' Committee and the Firm is the Trustee's Accountant; *New Hampshire Land Investment Company, LLC,* Case No. 20-10721-BAH (Bankr. D. N.H.) where R&C represents a Creditor and the Firm is the Trustee's Accountant; *Robert J. Spenlinhauer,* Case No. 13- 17191-JNF (Bankr. D. Mass.) where R&C represents an Interested Party and the Firm is the Trustee's Accountant; *Carla's Pasta, Inc. and Suri Realty, LLC,* Case No. 21-20111-JJT (Bankr. D. Ct.) where R&C represents a creditor and I am the post-confirmation fiduciary; *Casey* C. *Roberts,* Case No. 16-10682-DF (Bankr. D. R.I.) where R&C is Counsel to the Trustee and the Firm is the Trustee's Accountant. The Firm does not represent R&C, its attorneys or its client in this case.\n\n#### Case 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 21 of 23 Case 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 22 of 24\n\nc) O'Melveny & Myers LLP (\"O&M\") represents one of the 20 largest creditors in this case. O&M represents various parties of interest in unrelated bankruptcy cases in which the Finn and its employees are employed including, but not limited to: *Lyondell Chemical Company,* Case No. 09-10023-REG (Bankr. D. Del.) where O&M represents the Debtor and the Finn is the Plan Administrator; *New England Confectionery Company, Inc.,* Case No. 18-11217-MSH (Bankr. D. Mass.)where O&M represents an Interested Party and the Firm is Tmstee's Financial Advisor and Accountant. The Firm does not represent O&M, its attorneys or its client in this case.\n\n5. Notwithstanding the foregoing, I hereby represent that I and each member of my Firm are \"disinterested persons\" as that term is defined in 11 U.S.C. Sec. 101(14).\n\n6. I shall amend this statement immediately upon my learning that (a) any of the within representations are incorrect or (b) there is any change of circumstance relating thereto.\n\n6. The professional services to be rendered by V&L will include those required by the debtor in the above-captioned chapter 11 case and detailed in the Application for the Authority to Employ and Appoint Financial Advisor.\n\n7. The terms of the employment of said accountants agreed to by the Applicant, subject to the approval of the Court, is as follows:\n\n| • | Principals  | \\$515             |\n|---|-------------|-------------------|\n| • | Managers    | \\$275 - \\$425     |\n| • | Staff       | \\$225 -<br>\\$395  |\n| • | Bookkeepers | \\$225 -<br>\\$2435 |\n| • | Clerical    | \\$95              |\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 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 23 of 24\n\nIn the normal course of business, V &L. revises its hourly rates in September of each year. V &L request the rates be revised to regular hourly rate which will be in effect at that time, recognizing that payment of any compensation is subject to approval by the Court.\n\nSigned under the pains and penalties of perjury this 11th day of March 2022.\n\n~~,~\n\nCraig R. Jalbert, CIRA Verdolino & Lowey, P.C. 124 Washington Street Foxboro, MA 02035 (508) 543-1720\n\nCase 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 23 of 23 Case 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 24 of 24\n\nSubscribed and sworn to before me this 11th day of March 2022.\n\n-----~\\_-c .• *\\).),.~*  Notary Public My Commission i / ,","body_zh":"证物 PAX 04\n\n债务人关于申请获准聘任 Verdolino & Lowey, P.C.（韦尔多利诺与洛伊专业公司）担任财务顾问的申请，日期为 March 16, 2022，并作为 ECF No. 90 提交至本案案卷\n\nCase 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 1 of 23 Case 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 2 of 24\nUNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION（美国康涅狄格联邦破产法院布里奇波特分院）\n\n关于：　Chapter 11\nHo Wan Kwok（郭文贵），　Case No. 22-50073 (JAM)\n债务人。1　听证日期：\n听证时间：\n\n债务人申请获准聘任及雇用 VERDOLINO & LOWEY, P.C. 担任财务顾问\n\n上述标题所列 Chapter 11 案件（“Chapter 11 Case”）中的债务人兼占有中的债务人 Ho Wan Kwok（郭文贵）（“Mr. Kwok”或“Debtor”）特此提交本申请（“Application”），请求作出与随附 Exhibit A 基本相同形式的裁定（“Order”），准许其按照服务协议所载条款和条件聘任及雇用 Verdolino & Lowey, P.C.（“V&L”）担任其财务顾问，该服务协议副本随附于此作为 Exhibit B（“Engagement Agreement”）。为支持本申请，Mr. Kwok 提交 V&L 的 Certified Insolvency and Restructuring Advisor 及负责人 Craig R. Jalbert（克雷格·R·贾尔伯特）的宣誓书，该宣誓书随附于此作为 Exhibit C（“Jalbert Affidavit”）；并进一步援引并纳入本申请同时实质上提交的 Ho Wan Kwok（郭文贵）支持 Chapter 11 Case 及若干动议的声明（“Kwok Declaration”）。为进一步支持本申请，Mr. Kwok 陈述如下：\n\n债务人亦以以下姓名为人所知：Guo Wengui；Miles Guo；Miles Kwok；及 Ho Wan Kwok。\n\nPAX-004-001\n管辖权\n\n1. 本法院依据 28 U.S.C. §§ 157(b) and 1334 对审理本事项具有管辖权。本程序依据 28 U.S.C. § 157(b) 属于核心程序。\n\n2. 依据 28 U.S.C. §§ 1408 and 1409，本法院为适格审理地点。\n\n3. 所请求救济的成文法及法律依据为 United States Code 第 11 编（“Bankruptcy Code”）第 105(a)、327(a)、330 和 1107 条，以及 Federal Rules of Bankruptcy Procedure（“Bankruptcy Rules”）第 2014(a) 和 2016 条，及 United States Bankruptcy Court for the District of Connecticut（美国康涅狄格联邦破产法院）的 Local Rules（“Local Rules”）第 2014-1 和 2016-1 条。\n背景\n\n4. On February 15, 2022（“Petition Date”），Mr. Kwok 通过提交根据 Bankruptcy Code Chapter 11 寻求救济的自愿申请，启动了上述标题所列破产案件。其依据 Bankruptcy Code 第 1107(a) 和 1108 条为占有中的债务人。\n\n5. 本 Chapter 11 Case 中尚未指定受托人、审查人或法定委员会，亦未依据 Bankruptcy Code 第 1102 条指定任何正式委员会。\n\n6. 关于债务人以及导致提交本 Chapter 11 Case 的事件的补充信息，可见 Kwok Declaration。\n所请求的救济\n\n7. Mr. Kwok 请求作出裁定，准许其自 March 3, 2022 起，按照 Engagement Agreement 所载条款和条件聘任及雇用 V&L 担任其财务顾问。\n\nV&L 的资格\n\n8. V&L 是一家精品咨询及会计公司，在为陷入困境的企业和个人 Chapter 11 债务人提供服务方面拥有丰富经验，并提供量身定制的服务，包括但不限于财务顾问、咨询、会计服务、税务及其他相关服务。\n\n9. V&L 的专业人员曾在全国各地及本地区的众多破产事项中提供服务。V&L 近期的部分委托事项包括：In re ServiCom, LLC（关于 ServiCom, LLC 一案）, et al., Case No. 18-31722 (Bankr. D. Conn.) (AMN)；In re Donghia, Inc.（关于 Donghia, Inc. 一案）, Case No. 20-30487 (Bankr. D. Conn.) (AMN)；In re Vape Manufacturing Labs, Inc.（关于 Vape Manufacturing Labs, Inc. 一案）, Case No. 19-30566 (Bankr. D. Conn.) (AMN)；In re Triomphe Hospitality Group, Inc.（关于 Triomphe Hospitality Group, Inc. 一案）, Case No. 19-50628 (Bankr. D. Conn.) (JAM)；In re Lighthouse Hospitality, LLC（关于 Lighthouse Hospitality, LLC 一案）, Case No. 19-30387 (Bankr. D. Conn.) (AMN)；In re New England Confectionery Company, Inc.（关于 New England Confectionery Company, Inc. 一案）, Case No. 18-11217 (Bankr. D. Mass.) (JEB)；In re The Paper Store, LLC（关于 The Paper Store, LLC 一案）, Case No. 20-40743 (Bankr. D. Mass.) (CJP)；In re Shamrock Finance, LLC（关于 Shamrock Finance, LLC 一案）, Case No. 21-10315 (Bankr. D. Mass.) (FJB)；In re Kossoff, PLLC（关于 Kossoff, PLLC 一案）, Case No. 21-10699 (Bankr. S.D.N.Y.) (DSJ)；In re 114TRealty Owner（关于 114TRealty Owner 一案）, et al., Case No. 18-12341 (Bankr. S.D.N.Y.) (SMB)；以及 In re Sammy Eljamal（关于 Sammy Eljamal 一案）, Case No. 15-22872 (Bankr. S.D.N.Y.) (RDD)。\n拟提供的服务\n\n10. 根据 Engagement Agreement，并经法院批准，V&L 已同意提供下列服务（统称“Financial Advisory Services”）：\n\na. 协助编制 Statement of Financial Affairs 和 Schedules，以及所有相关支持材料及必要时的任何修订；\n\nb. 协助编制及/或审阅现金流量及相关预算预测，包括就提交申请后财务状况提供建议；\n\nc. 开立及维持 DIP 账户，并在必要时执行款项支付，以及对所有现金活动进行会计核算；\n\nd. 编制、审阅及分析 Monthly Operating Reports 及/或 Quarterly Reporting；\n\ne. 协助编制及/或审阅财产的联邦及州所得税申报；\n\nf. 协助审阅、核对、分析并在必要时对债权证明提出异议；\n\ng. 协助审阅债务人的账簿及记录，以查找可能可撤销的交易，例如偏颇清偿和欺诈性转让请求权；\n\nh. 协助提供任何必要的诉讼支持；\n\ni. 协助制定及编制计划，包括可行性；\n\nj. 就可能出现的任何其他事项和任务提供一般咨询及协助，以及依您或债务人指示提供的协助。\nV&L 的无利害关系性\n\n11. V&L 已审阅其电子数据库，以确定其是否与 Mr. Kwok 提供的债权人及利害关系方存在任何关系。就 Mr. Kwok 所知，并除本申请及 Jalbert Affidavit 所披露的范围外：(a) V&L 是“无利害关系人”（含义见 Bankruptcy Code 第 101(14) 条，符合 Bankruptcy Code 第 327(a) 条的要求），且就 V&L 将受聘处理的任何事项而言，其既不持有亦不代表与本 Chapter 11 财产存在实质性不利的任何权益；(b) V&L 与 Mr. Kwok、其债权人或本 Chapter 11 Case 中的其他利害关系方，或前述各方的律师及顾问，不存在任何关联。\n\n12. 如发现任何需要作出该等补充披露的事实或情形，V&L 将向法院补充其披露。\nV&L 的报酬\n\n13. V&L 决定接受该项委托，为 Mr. Kwok 提供咨询和协助，前提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 Engagement Agreement 所规定的惯常计费惯例，获得其发生的实际支出的偿还。经法院批准后，Mr. Kwok 聘用 V&L 及其专业人员的条款如下：\n\n职务　时薪\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 September 调整其时薪。适用时薪的变更将在修订后费率首次生效期间的发票上注明。\n救济依据\n\n15. Bankruptcy Code 第 327(a) 条规定，债务人经法院批准后：\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可雇用一名或多名不持有或代表与财产不利的权益、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]履行其依本编承担的职责。\n\n11 U.S.C. § 327(a).\n\n16. Bankruptcy Rule 2014 要求，聘任申请应包括：\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说明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，以及就申请人所知，该[事务所]与债务人、债权人、任何其他利害关系方、其各自的律师及会计师、United States trustee（美国受托人）或受雇于 United States trustee 办公室的任何人员之间的所有关联。\n\nFed. R. Bankr. P. 2014.\n\n17. Mr. Kwok 恭请提出，Bankruptcy Code 第 327 条授权其聘用如 V&L 一类的事务所，在本 Chapter 11 Case 中提供本申请所述 Financial Advisory Services。此外，Bankruptcy Rule 2014 规定的要求已由本申请满足。在本 Chapter 11 Case 中聘任 V&L 担任财务顾问，符合 Chapter 11 财产、其债权人及其他利害关系方的最佳利益。\n不重复服务\n\n18. V&L 所提供的服务将补充而非重复本 Chapter 11 Case 中受聘的任何其他专业人士将提供的服务。\n通知\n\n19. 本申请的通知已向下列各方或其律师（如有）发出：(i) U.S. Trustee；(ii) 债务人的 20 名最大无担保债权人中的每一名；(iii) Internal Revenue Service（美国国内税收局）；(iv) United States Attorney's Office for the District of Connecticut（美国康涅狄格联邦检察官办公室）；及 (v) 依据 Local Rule 2002 有权接收通知的任何其他该等方。债务人提出，鉴于相关事实和情形，该等通知已属充分，无须提供任何其他或进一步通知。\n此前未提出请求\n\n20. 债务人此前未在本法院或任何其他法院提出过本申请所请求救济的任何请求。\n\n“续见下页”\nCase 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 7 of 23 Case 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 8 of 24\n结论\n\n因此，Mr. Kwok 恭请本法院作出与随附 Exhibit A 相同形式的裁定，准许其雇用及聘任 V&L 担任其财务顾问，并授予其他公正且适当的救济。\n\n日期：March 16, 2022\n\nHo Wan Kwok（郭文贵），债务人兼占有中的债务人\n\n签署人：/s/ Ho Wan Kwok　Ho Wan Kwok（郭文贵）\n\nCase 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 8 of 23 Case 22-50073 Doc 250-4 Filed 04/22/22 Entered 04/22/22 16:59:37 Page 9 of 24\nExhibit A\n\n拟议裁定\nUNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION（美国康涅狄格联邦破产法院布里奇波特分院）\n\n关于： Chapter 11\n\nHo Wan Kwok（郭文贵）， Case No. 22-50073 (JAM)\n\n债务人。1\n\n准许债务人申请获准聘任及雇用 VERDOLINO & LOWEY, P.C. 担任财务顾问的裁定\n\n鉴于Ho Wan Kwok（郭文贵）先生（“Kwok先生”或“债务人”）根据《破产法典》第327(a)条、《破产规则》第2014条及地方法则第2014-1条提出申请（“申请”）2，请求授权聘用并留用Verdolino & Lowey, P.C.（维尔多利诺与洛伊专业公司，以下简称“V & L”）作为其在本第11章案件中的财务顾问，详情载于该申请；并经审议Jalbert Affidavit（贾尔伯特宣誓书）；且本院已认定，V & L为《破产法典》第101(14)条所界定并经《破产法典》第1107(b)条补充规定的“无利害关系人”；且本院已认定，V & L受聘的条款和条件，包括但不限于《聘用协议》和申请中载明的条款，依据《破产法典》第330条属合理；且本院根据28 U.S.C. §§ 157 and 1334对审理该申请及其中所请求的救济具有管辖权，而对该申请及所请求救济的审理根据28 U.S.C. § 157(b)构成核心程序；且根据28 U.S.C. §§ 1408 and 1409，本院为适格审理地点；且已向其中所列各方作出适当且充分的申请通知。\n\n债务人亦以下列姓名为人所知：Guo Wengui（郭文贵）；Miles Guo（郭文贵）；Miles Kwok（郭文贵）；以及Ho Wan Kwok（郭文贵）。\n\n除非本文另有定义，所有首字母大写术语均具有申请中赋予其的含义。\n\n案号 22-50073，文件 90，于 03/16/22 提交，于 03/16/22 16:50:56 录入，第 10 页，共 23 页；案号 22-50073，文件 250-4，于 04/22/22 提交，于 04/22/22 16:59:37 录入，第 11 页，共 24 页。\n\n已向其中所列各方作出通知，且看来无需作出其他或进一步通知；并且本院已审阅申请；本院已就申请举行听证；本院已认定，申请中载明的法律和事实依据确立了授予本文救济的正当理由；且看来，申请中请求的救济符合Kwok先生、本第11章破产财产及其债权人的最佳利益；并根据本院先前进行的所有程序，且经适当审议及认定具有充分理由，特此命令如下：\n\n特此命令：\n\n1. 按照本文规定，批准该申请。\n\n2. 根据《破产法典》第327(a)条和第1107(b)条、《破产规则》第2014(a)条和第2016条以及地方法则第2014-1条和第2016-1条，特此授权Kwok先生自 March 3, 2022 起，在本第11章案件中聘用并留用V & L作为其财务顾问，并依照作为申请附件B附上的《聘用协议》所载条款和条件执行。\n\n3. V & L应依照《破产法典》《破产规则》、地方法则及本院任何适用命令的适用规定，就已提供服务的报酬批准及费用偿还提交临时和最终费用申请。\n\n4. 本文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，或在本第11章案件其后转换为第7章案件时获任命的任何第7章受托人，均具有约束力。\n\n5. 如《聘用协议》、申请与本命令之间存在任何不一致，应适用本命令的规定。\n\n案号 22-50073，文件 90，于 03/16/22 提交，于 03/16/22 16:50:56 录入，第 11 页，共 23 页；案号 22-50073，文件 250-4，于 04/22/22 提交，于 04/22/22 16:59:37 录入，第 12 页，共 24 页。\n\n6. 授权Kwok先生及V & L采取执行本命令所必需或适当的一切步骤。\n\n7. 无需本院另行命令，特此授权Verdolino & Lowey, PC（维尔多利诺与洛伊专业公司）采取开立和维持独立存款账户所必需的一切行动；该账户以债务人名义在已与Office of the United States Trustee（美国受托人办公室）订立获授权存款机构协议的金融机构开立，且该账户应当：(i) 仅指定为“DIP账户”；及(ii) 由Verdolino & Lowey, PC的Craig Jalbert（克雷格·贾尔伯特）担任唯一获授权签字人。\n\n8. 本命令的条款和条件自录入之时起立即生效并可执行。\n\n9. 本院保留管辖权，以审理和裁定因执行、解释或强制执行本命令而产生或与之相关的一切事项。\n\nJulie A. Manning（朱莉·A·曼宁）阁下\nUnited States Bankruptcy Judge（美国破产法院法官）\nDistrict of Connecticut（康涅狄格地区）\n\n案号 22-50073，文件 90，于 03/16/22 提交，于 03/16/22 16:50:56 录入，第 12 页，共 23 页；案号 22-50073，文件 250-4，于 04/22/22 提交，于 04/22/22 16:59:37 录入，第 13 页，共 24 页。\n\n附件B\n\n聘用协议\n\nPAX-004-012\n\n案号 22-50073，文件 250-4，于 04/22/22 提交，于 04/22/22 16:59:37 录入，第 14 页，共 24 页。\n\n案号 22-50073，文件 90，于 03/16/22 提交，于 03/16/22 16:50:56 录入，第 13 页，共 23 页。\n\nVerdolino & Lowey, P.C.\nPine Brook Office Park\n124 Washington Street\nFoxborough, MA 02035\n508-543-1720\n传真 508-543-4114\n\nMarch 3, 2022\n\nBennett S. Silverberg（本内特·S·西尔弗伯格）\nBrown Rudnick LLP（布朗·拉德尼克律师事务所）\nSeven Times Square\nNew York, NY 10036\n\n通过电子邮件：BSilverberg@brownrudnick.com\n\n事由：Ho Wan Kwok（郭文贵），债务人\nUnited States Bankruptcy Court, District of Connecticut, Bridgeport Division（美国破产法院康涅狄格地区布里奇波特分院），第11章案号 22-50073 (JAM)\n聘用Verdolino & Lowey, P.C.（维尔多利诺与洛伊专业公司）\n\nSilverberg先生：\n\n我们很高兴，作为上述债务人之律师，贵方拟聘用Verdolino & Lowey, P.C.（“本所”）就上述破产申请提供下述财务咨询、顾问、会计、税务及其他服务。本函将作为双方关于本所受聘条款和条件的协议，并载明我们同意接受该项聘任的依据，但须经破产法院审查和批准。\n\n我们的受聘工作将旨在提供下列服务：\n\n协助编制《财务状况说明书》和附表，以及与其相关的所有支持材料和必要时的任何修订；协助编制及／或审查现金流量及相关预算预测，包括就提交申请后的财务事项提供建议；开立和维持DIP账户，并在必要时执行付款，以及对所有现金活动提供会计核算；编制、审查及分析月度经营报告及／或季度报告；协助编制及／或审查破产财产的联邦和州所得税申报文件；协助审查、核对、分析以及在必要时对债权证明提出异议；协助审查债务人的账簿和记录，以查找可能可撤销的交易，例如偏颇清偿和欺诈转让请求权；协助提供任何必要的诉讼支持；协助制定和编制计划，包括可行性分析。\n\nBennett S. Silverberg，律师\nBrown Rudnick LLP\nMarch 3, 2022\n第 2 页，共 4 页\n\n就任何其他可能发生的事项和任务提供一般咨询和协助，以及按贵方或债务人的指示提供协助。\n\n如需额外服务而须扩大本次聘任范围，贵方与本所将共同同意修订本聘用函。然而，双方理解，随着本事项的推进，贵方和债务人有酌情权限制我们受聘工作的范围。我们理解，在法律允许的范围内，我们以口头和书面形式进行的沟通将享有特权，且我们将听从贵方指示。\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。我们与可能编制贵方所得税申报表有关的工作，不包括旨在发现挪用或其他不规范行为的程序，如存在该等行为。\n\n在税法不明确，或税务机关对法律的解释与其他可支持的立场之间可能存在冲突时，我们将运用专业判断解决相关问题。除非贵方另有指示，我们将尽可能作出有利于贵方的处理。\n\n双方同意，本次聘任受破产法院管辖。\n\n我将担任本次聘任的主要合伙人。本所将根据人员的从业年限和经验性质为本次聘任配备人员。我们将勤勉工作，以合理成本提供优质服务。\n\n我们的费用和开支的支付\n\n我们通常按小时为所提供的服务收费。小时费用将因处理该事项的人员及当时有效的收费标准而异。我们每年八月审查收费标准，调整通常自其后 September 1st 起对当日或之后完成的工作生效。工作将按我们的标准小时费率收费，并每月向贵方开具账单，同时收取一切必要的实付费用，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。本次聘任所分配工作人员的小时费率各有不同，但范围为每小时 $170.00 至 $425.00。我们每位工作人员均对所提供的服务保存详细工时记录。此做法将形成月度账单，其按日列明所耗时间、完成的工作、完成工作的人员以及收费总额。服务完成后的下一个月内，将出具费用和开支的发票及账单。我们在本事项中不会要求提交申请后的预付聘金。\n\nBennett S. Silverberg，律师\nBrown Rudnick LLP\nMarch 3, 2022\n第 3 页，共 4 页\n\n冲突审查与豁免\n\n我们已就本事项中利益相关方评估潜在利益冲突。就本函所设想的服务而言，对于贵方或债务人已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目前对其的代理有关的任何实际冲突。我们必须依赖贵方和债务人在今后识别出与其他个人或实体的额外关系时告知我们，以便我们就可能的利益冲突进行筛查。如果我们今后发现潜在利益冲突，一经知悉，我们将尽快向贵方作出充分披露。然而，贵方应认识到，本所是一家提供综合服务的会计师事务所，并在众多不同事项中代理许多客户。这些客户可能包括在与本函所涵盖服务范围无关的事项中与贵方或债务人利益相对的客户。为确保双方对我们处理此类情形的政策和方法达成共同理解和协议，我们请求贵方通过在下方签字确认，贵方同意我们今后代理该等其他客户；在我们认定且贵方及该等客户在充分披露有关情形后同意以下事项的情况下：1) 本所不会因继续进行本聘用函所设想的工作而受到妨碍；2) 本所的独立专业判断不会因承接另一客户的代理而受到不利影响；以及3) 该等代理不会涉及使用或披露任何有关贵方或债务人的保密信息。在该等情形下，贵方同意不会无理拒绝同意该等其他代理。\n\n无论如何，在本委聘事项完成后，如其他客户的委聘事项与本函所述我方代理范围无关，且当然，在本所代理您和债务人期间可能向本所披露的任何及全部信息均不得向本所任何现有或未来客户披露，则我方不因接受可能与您及债务人利益相冲突的其他客户委聘而受到限制。\n\n本人作为无利害关系方所作的宣誓书，将在向破产法院提交时随本委聘函及聘用本所的动议一并附上。\n\n代理关系终止\n\n您和债务人有权提前30天通知，随时终止对我方的委聘。我方亦享有同等权利。发生任何该等终止时，先前已发生的所有费用和支出以及先前垫付的所有成本将予以计费。我方预期将按照上文关于费用和支出的说明，于本事项结束时收取付款，但均须经破产法院批准。\n\n除非我方先前以书面方式终止，您对我方的委聘应于我方按照《破产法典》及所有适用的当地破产规则向您发送或提交最终费用申请时视为终止。在委聘期间及该等终止后，在此期间向我方提供的所有信息将予以保密。\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 16 页，共 23 页　案件 22-50073 文件 250-4 提交于 04/22/22 录入于 04/22/22 16:59:37 第 17 页，共 24 页\n\nBennett S. Silverberg，Esq.　Brown Rudnick LLP（布朗·拉德尼克律师事务所）　2022年3月3日　第4页，共4页\n\n在我方因终止或其他原因结束就本事项向您及债务人提供服务时，本所将保留与该委聘有关的档案。所有该等文件将移交给负责管理我方档案保留计划的人员。基于包括尽量减少不必要的存储费用在内的各种原因，我方保留在委聘终止后合理期间内销毁或以其他方式处置我方保留的任何该等文件或其他材料的权利。\n\n如上述内容准确表述了您的理解，请在本函所附副本的指定位置签字，并将其寄回我所。\n\n本人及本人的同事期待与您在本事项中合作，并再次表示我们感谢此次机会。对于我方如何能够更好地为您服务，欢迎您随时提出任何建议。\n\n谨致敬意，Verdolino & 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用 Verdolino & Lowey, P.C.。\n\n经正式授权\n\n日期：\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 17 页，共 23 页　案件 22-50073 文件 250-4 提交于 04/22/22 录入于 04/22/22 16:59:37 第 18 页，共 24 页\n\n附件C\n\nJalbert 宣誓书\n\nPAX-004-017\n\n美国破产法院 康涅狄格地区 布里奇波特分院\n-------------------------X\n\n关于：　第11章\n\nHo Wan Kwok（郭文贵），　案件编号 22-50073 (JAM)\n\n债务人。\n\nCRAIG R. JALBERT 为支持债务人申请获准聘用 VERDOLINO & LOWEY, P.C. 担任财务顾问而作的宣誓书\n\n本人，CRAIG R. JALBERT，Verdolino & Lowey, P.C.（“V&L”）成员，特此庄严宣誓：\n\n1. 本人是一名注册破产重组顾问，并为 V&L 的负责人。\n\n2. V&L 在 124 Washington Street, Foxborough, Massachusetts 02035 设有办事处。\n\n3. 就债务人拟聘用 V&L 事宜，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“本案当事方”）之间的关联关系（该术语见《破产规则》2014(a)）进行了广泛审查（“关联核查”）。为编制本案当事方名单，V&L 使用了债务人的律师和顾问在其第11章案件中就其聘用 Brown Rudnick LLP 所提供的利害关系方名单，以据此进行 V&L 的关联核查。\n\n4. 为在本第11章案件中聘用 V&L，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。这些关联关系随后经过审查，以识别根据《破产规则》2014应予披露的任何关系。除下列情形外，本人、V&L 及其任何股东和雇员均未与债务人或任何债权人或其他利害关系方，以及其各自的律师和会计师，存在《联邦破产程序规则》2014(a)所定义的任何关联关系：\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 250-4 提交于 04/22/22 录入于 04/22/22 16:59:37 第 20 页，共 24 页\n\na) Brown Rudnick, LLP（“BR”）拟在本案中担任债务人的代理律师。BR 在其他完全无关的案件中代理各利害关系方，而本所亦受聘于该等案件，包括但不限于：Reed and Barton Corporation，案件编号 15-10534-HJB（马萨诸塞州联邦破产法院），其中 BR 代理债权人委员会，本所担任债务人的会计师和财务顾问；Corinthian Colleges, Inc.，案件编号 15-10952-KJC（特拉华州联邦破产法院），其中 BR 代理债权人委员会，本人担任确认后受托人；Cosi, Inc. 等，案件编号 16-13704-MSH（马萨诸塞州联邦破产法院），其中 BR 代理一名债权人，本人担任确认后清算受托人；FIAC, Inc.，案件编号 16-12238-BLS（特拉华州联邦破产法院），其中 BR 担任受托人的代理律师，本所担任受托人的会计师；Bulbs and Lamps Corp，案件编号 17-13196-JNF（马萨诸塞州联邦破产法院），其中 BR 代理一名债权人，本所担任受托人的会计师；F-Squared Investment Management, LLC，案件编号 15-11469-LSS（特拉华州联邦破产法院），其中 BR 曾担任债权人委员会的代理律师，本人担任确认后受托人，BR 担任本人的代理律师；Exide Technologies，案件编号 13-11482-KLS（特拉华州联邦破产法院），其中本人担任确认后受托人，BR 担任本人的代理律师；HMH Media, Inc.，案件编号 17-12881-LSS（特拉华州联邦破产法院），其中 BR 曾担任债务人的共同代理律师，本人曾担任确认后受托人，BR 曾担任本人的代理律师；Patricia Pierce Fitzgerald，案件编号 19-12051-JEB（马萨诸塞州联邦破产法院），其中 BR 代理债务人，本所担任受托人的会计师。\n\nb) Robinson & Cole, LLP（“R&C”）代理本案20家最大债权人之一。R&C 在与本案无关的破产案件中代理各利害关系方，而本所及其雇员亦受聘于该等案件，包括但不限于：Top Tier Site Development, Corp.，案件编号 17-14107-JNF（马萨诸塞州联邦破产法院），其中 R&C 代理一名债权人，本所担任受托人的会计师；Anthony and Patricia Vitale，案件编号 16-41440-CJP（马萨诸塞州联邦破产法院），其中 R&C 代理一名债权人，本人曾担任确认后受托人；Curtis James Jackson, III，案件编号 15-21233-AMN（康涅狄格州联邦破产法院），其中 R&C 代理一名债权人，本所担任分配代理人；Alliance Security, Inc.，案件编号 17-11190-DF（罗得岛州联邦破产法院），其中 R&C 代理无担保债权人委员会，本所担任受托人的会计师；New Hampshire Land Investment Company, LLC，案件编号 20-10721-BAH（新罕布什尔州联邦破产法院），其中 R&C 代理一名债权人，本所担任受托人的会计师；Robert J. Spenlinhauer，案件编号 13-17191-JNF（马萨诸塞州联邦破产法院），其中 R&C 代理一名利害关系方，本所担任受托人的会计师；Carla's Pasta, Inc. 和 Suri Realty, LLC，案件编号 21-20111-JJT（康涅狄格州联邦破产法院），其中 R&C 代理一名债权人，本人担任确认后受托人；Casey C. Roberts，案件编号 16-10682-DF（罗得岛州联邦破产法院），其中 R&C 担任受托人的代理律师，本所担任受托人的会计师。本所并不在本案中代理 R&C、其律师或其客户。\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 21 页，共 23 页　案件 22-50073 文件 250-4 提交于 04/22/22 录入于 04/22/22 16:59:37 第 22 页，共 24 页\n\nc) O'Melveny & Myers LLP（“O&M”）代理本案20家最大债权人之一。O&M 在与本案无关的破产案件中代理各利害关系方，而本所及其雇员亦受聘于该等案件，包括但不限于：Lyondell Chemical Company，案件编号 09-10023-REG（特拉华州联邦破产法院），其中 O&M 代理债务人，本所担任计划管理人；New England Confectionery Company, Inc.，案件编号 18-11217-MSH（马萨诸塞州联邦破产法院），其中 O&M 代理一名利害关系方，本所担任受托人的财务顾问和会计师。本所并不在本案中代理 O&M、其律师或其客户。\n\n5. 尽管有上述情况，本人特此声明，本人及本所每一成员均为 11 U.S.C. Sec. 101(14) 所定义的“无利害关系人”。\n\n6. 本人在知悉下列情形后，将立即修正本声明：(a) 本文所载任何陈述不正确；或 (b) 与此有关的情况发生任何变化。\n\n6. V&L 将提供的专业服务，包括债务人在上述标题所示第11章案件中所需的服务，以及《聘用及指定财务顾问授权申请》中详述的服务。\n\n7. 申请人同意的上述会计师聘用条款如下，但须经法院批准：\n\n•　负责人　\\$515\n\n•　经理　\\$275 - \\$425\n\n•　工作人员　\\$225 - \\$395\n\n•　簿记员　\\$225 - \\$2435\n\n•　文员　\\$95\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 250-4 提交于 04/22/22 录入于 04/22/22 16:59:37 第 23 页，共 24 页\n\n在正常业务过程中，V&L 每年9月调整其小时费率。V&L 请求将费率调整为届时生效的正常小时费率，但确认任何报酬的支付均须经法院批准。\n\n本人于 2022年3月11日根据伪证罪的处罚规定签署。\n\nCraig R. Jalbert，CIRA\nVerdolino & Lowey, P.C.\n124 Washington Street\nFoxboro, MA 02035\n(508) 543-1720\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 23 页，共 23 页　案件 22-50073 文件 250-4 提交于 04/22/22 录入于 04/22/22 16:59:37 第 24 页，共 24 页\n\n本人于 2022年3月11日在下方签字见证其宣誓。\n\n公证人　本人任期：","key_entities":["Kwok","Je","Ho Wan Kwok","Guo","CIPA","Miles Guo"],"ecf_references":[{"doc_number":90,"court":"CTB"}],"word_count":5506,"status":"published","published_at":"2022-03-16 00:00:00","created_at":"2022-03-16","updated_at":"2026-08-23 18:59:12"}