{"id":"court_ctb_397_1","court":"CTB","case_no":"22-50073","doc_number":397,"sub_number":1,"doc_type":"EXHIBIT","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\n| | | 22-50073 | | | |\n|-----------------------|----------------------------|----------|--|--|--|\n| Ho Wan Kwok
IN RE: | | | | | |\n| | | | | | |\n| PAX | | 4 | | | |\n| | | | | | |\n| | 4/27/2022 Admitted in Full | | | | |\n| | | P.E. | | | |\n| | | | | | |\n| | | | | | |\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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 Page 2 of 24\n\n# **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n| | | --------------------------------------------------------------------X | |\n|--------|--------------|-----------------------------------------------------------------------|-------------------------|\n| | | | |\n| In re: | | | Chapter 11 |\n| | | | |\n| | Ho Wan Kwok, | | Case No. 22-50073 (JAM) |\n| | | | |\n| | | | Hearing Date: |\n| | | Debtor. 1 | Hearing Time: |\n| | | | |\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\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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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 -
\\$425 |\n| Staff | \\$225 -
\\$395 |\n| Bookkeepers | \\$225 -
\\$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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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. 1\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\")2of 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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 Page 13 of 24\n\n# **ExhibitB**\n\n### **Engagement Agreement**\n\nPAX-004-012\n\nCase 22-50073 Doc 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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\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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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: ~\\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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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 -
\\$395 |\n| • | Bookkeepers | \\$225 -
\\$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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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债务人于 March 16, 2022 日期的申请，请求授权聘用 Verdolino & Lowey, P.C.（韦尔多利诺与洛伊专业公司）担任财务顾问，并作为 ECF No. 90 提交至本案案卷\n\n22-50073\n\n关于：\nHo Wan Kwok（郭文贵）\n\nPAX 4\n\n4/27/2022 全部接纳\nP.E.\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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 Page 2 of 24\n\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： 第11章\n\nHo Wan Kwok（郭文贵）， 案号：22-50073 (JAM)\n\n听证日期：\n债务人。 听证时间：\n\n债务人申请授权聘用 VERDOLINO & LOWEY, P.C.（韦尔多利诺与洛伊专业公司）担任财务顾问\n\n上述标题所示第11章案件（“第11章案件”）中的债务人兼占有中的债务人 Ho Wan Kwok（郭文贵）（“Kwok 先生”或“债务人”）特此提交本申请（“本申请”），请求作出一项实质上采用随附证物 A 所载形式的命令（“该命令”），授权其根据服务协议所载条款和条件聘用 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，作为证物 B（“聘用协议”）。为支持本申请，Kwok 先生提交随附于本申请作为证物 C 的 Craig R. Jalbert（克雷格·R·贾尔伯特）宣誓书；Jalbert 为认证破产与重组顾问及 V&L 的负责人（“Jalbert 宣誓书”）。Kwok 先生还进一步依赖并通过援引纳入实质上与本申请同时提交的 Ho Wan Kwok（郭文贵）为支持第11章案件及若干动议所作的声明（“Kwok 声明”）。为进一步支持本申请，Kwok 先生陈述如下：\n\n债务人另以以下姓名为人所知：Guo Wengui；Miles Guo；Miles Kwok；以及 Ho Wan Kwok。\n\nPAX-004-001\n\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。根据 28 U.S.C. § 157(b)，本程序属于核心程序。\n\n2. 根据 28 U.S.C. §§ 1408 and 1409，本院为适格审理地。\n\n3. 本申请所请求救济的成文法及法律依据为 United States Code（美国法典）title 11（“破产法”）的 sections 105(a), 327(a), 330, and 1107，以及 Federal Rules of Bankruptcy Procedure（联邦破产程序规则）（“破产规则”）的 Rules 2014(a) and 2016，及 United States Bankruptcy Court for the District of Connecticut（美国康涅狄格联邦破产法院）Local Rules（“地方法规”）的 Rules 2014-1 and 2016-1。\n\n背景\n\n4. On February 15, 2022（“申请日”），Kwok 先生通过提交一份根据破产法第11章请求救济的自愿申请，启动了上述标题所示破产案件。根据破产法 sections 1107(a) and 1108，其为占有中的债务人。\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 section 1102 指定任何正式委员会。\n\n6. 有关债务人及导致提交本第11章案件之事件的更多信息，可见 Kwok 声明。\n\n请求的救济\n\n7. Kwok 先生请求作出一项命令，授权其自 March 3, 2022 起，依照聘用协议所载条款和条件，聘用 V&L 担任其财务顾问。\n\nV&L 的资质\n\n8. V&L 是一家精品咨询及会计事务所，在与陷入困境的企业及第11章个人债务人合作方面拥有丰富经验，并提供定制服务，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 最近的部分受聘事项包括：In re ServiCom, LLC（赛维康有限责任公司）, et al., Case No. 18-31722 (Bankr. D. Conn.) (AMN)；In re Donghia, Inc.（东吉亚公司）, Case No. 20-30487 (Bankr. D. Conn.) (AMN)；In re Vape Manufacturing Labs, Inc.（电子烟制造实验室公司）, Case No. 19-30566 (Bankr. D. Conn.) (AMN)；In re Triomphe Hospitality Group, Inc.（凯旋酒店集团公司）, Case No. 19-50628 (Bankr. D. Conn.) (JAM)；In re Lighthouse Hospitality, LLC（灯塔酒店有限责任公司）, Case No. 19-30387 (Bankr. D. Conn.) (AMN)；In re New England Confectionery Company, Inc.（新英格兰糖果公司）, Case No. 18-11217 (Bankr. D. Mass.) (JEB)；In re The Paper Store, LLC（纸品商店有限责任公司）, Case No. 20-40743 (Bankr. D. Mass.) (CJP)；In re Shamrock Finance, LLC（三叶草金融有限责任公司）, Case No. 21-10315 (Bankr. D. Mass.) (FJB)；In re Kossoff, PLLC（科索夫专业有限责任公司）, Case No. 21-10699 (Bankr. S.D.N.Y.) (DSJ)；In re 114TRealty Owner（114T房地产所有人）, et al., Case No. 18-12341 (Bankr. S.D.N.Y.) (SMB)；以及 In re Sammy Eljamal（萨米·埃尔贾迈勒）, Case No. 15-22872 (Bankr. S.D.N.Y.) (RDD)。\n\n将提供的服务\n\n10. 根据聘用协议，并经本院批准，V&L 已同意提供下列服务（合称“财务顾问服务”）：\n\na. 协助编制财务事务说明书和财产清单，以及与此有关的全部支持材料和任何必要修订；\n\nb. 协助编制和/或审查现金流及相关预算预测，包括就申请提交后的财务提供建议；\n\nc. 开立和维护 DIP 账户，在必要时执行付款，并对所有现金活动提供账目说明；\n\nd. 编制、审查及分析月度经营报告和/或季度报告；\n\ne. 协助编制和/或审查破产财团的联邦和州所得税申报；\n\nf. 协助审查、核对、分析以及在必要时对债权证明提出异议；\n\ng. 协助审查债务人的账簿和记录，以查找可能的可撤销交易，例如偏颇清偿及欺诈性转让请求；\n\nh. 协助提供任何必要的诉讼支持；\n\ni. 协助制定和编制计划，包括可行性事项；\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，以及按您或债务人的指示提供协助。\n\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害关系方存在任何关系。据 Kwok 先生所知，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”（其含义见破产法 section 101(14)，且为破产法 section 327(a) 所要求），且就 V&L 将受聘处理的任何事项而言，既不持有亦不代表与本第11章破产财团具有实质不利关系的任何利益；(b) V&L 与 Kwok 先生、其债权人或本第11章案件中的其他利害关系方，或前述人员的律师及顾问均无关联。\n\n12. 如发现任何需要作出该等额外披露的事实或情况，V&L 将向本院补充其披露。\n\nV&L 的报酬\n\n13. V&L 决定接受此项聘用，为 Kwok 先生提供建议及协助，条件是其能够按照其惯常聘用条款和条件受聘，获得其服务报酬，并根据聘用协议所述的惯常计费惯例，获得其所发生自付费用的偿还。\n\nCase 22-50073 Doc 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 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\n经本院批准，Kwok 先生聘用 V&L 及其专业人员的条款如下：\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 于每年 September 修订其小时费率。适用小时费率的变更将在修订费率生效的首个期间的发票中予以注明。\n\n救济依据\n\n15. 破产法 section 327(a) 规定，债务人经本院批准后：\n\n［可聘用一名或多名不持有或代表与破产财团利益相冲突的利益，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员，以代表或协助［债务人］履行［债务人］根据本法典所承担的职责。］\n\n11 U.S.C. § 327(a).\n\n16. 破产规则 Rule 2014 要求，聘用申请必须包括：\n\n［表明聘用必要性的具体事实、拟聘用［事务所］的名称、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、任何其他利害关系方、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所有关联。］\n\nFed. R. Bankr. P. 2014.\n\n17. Kwok 先生谨此陈述，破产法 section 327 授权其聘用 V&L 等事务所在本第11章案件中提供本申请所述的财务顾问服务。\n\nCase 22-50073 Doc 90 Filed 03/16/22 Entered 03/16/22 16:50:56 Page 6 of 23 Case 22-50073 Doc 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 Page 7 of 24\n\n此外，破产规则 Rule 2014 所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章破产财团、其债权人及其他利害关系方的最佳利益。\n\n服务不重复\n\n18. V&L 所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员将提供的服务。\n\n通知\n\n19. 本申请的通知已提供给下列各方，或作为替代，提供给其律师：(i) U.S. Trustee（美国受托人）；(ii) 债务人的20家最大无担保债权人中的各家；(iii) Internal Revenue Service（美国国税局）；(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）；以及 (v) 根据 Local Rule 2002 有权收到通知的任何其他该等当事方。债务人陈述，鉴于相关事实和情况，该等通知已属充分，无需提供其他或进一步通知。\n\n此前未曾请求\n\n20. 债务人此前未在本院或任何其他法院提出过本申请所请求的救济。\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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 Page 8 of 24\n\n结论\n\n因此，Kwok 先生谨请求本院作出一项采用随附证物 A 所载形式的命令，授权其聘用及保留 V&L 担任其财务顾问，并给予公正且适当的其他及进一步救济。\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签字：/s/ 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 397-1 Filed 04/27/22 Entered 05/19/22 10:56:57 Page 9 of 24\n\n证物 A\n\n拟议命令\n\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： 第11章\n\nHo Wan Kwok（郭文贵）， 案号：22-50073 (JAM)\n\n债务人。\n\n准许债务人申请授权聘用 VERDOLINO & LOWEY, P.C.（韦尔多利诺与洛伊专业公司）担任财务顾问的命令\n\n兹根据Ho Wan Kwok（郭文贵）先生（“Kwok先生”或“债务人”）提出的申请（“申请”）2，请求依据《破产法》第327(a)条、《破产规则》第2014条及地方法规第2014-1条，授权其在本第11章案件中聘用并留任Verdolino & Lowey, P.C.（Verdolino & Lowey专业公司）（“V & L”）担任其财务顾问，具体内容详见该申请；并经审议Jalbert宣誓书；且本院已认定，V & L属于《破产法》第101(14)条所界定、并经《破产法》第1107(b)条补充规定的“无利害关系人士”；且本院已认定，V & L聘用的条款和条件，包括但不限于委聘协议及申请中所列条款，依《破产法》第330条属合理；且本院依据28 U.S.C. §§ 157 and 1334对该申请及其中所请求的救济具有管辖权，且审议该申请及所请求救济依据28 U.S.C. § 157(b)构成核心程序；且依据28 U.S.C. §§ 1408 and 1409，本院为适格审判地；且已向其中列明的当事人给予适当且正当的申请通知。\n\n债务人亦以如下名称为人所知：Guo Wengui；Miles Guo；Miles Kwok；以及Ho Wan Kwok。\n\n本文中所有未另行定义的首字母大写术语，均具有申请中赋予其的含义。\n案件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；案件22-50073，文件397-1，于04/27/22提交，于05/19/22 10:56:57录入，第11页，共24页\n\n且看来无需提供其他或进一步通知；且本院已审阅该申请；且本院已就该申请举行听证；且本院已认定，申请中所述的法律及事实依据构成授予本裁定所列救济的正当理由；且看来，申请中所请求的救济最符合Kwok先生、本第11章破产财产及其债权人的利益；并基于本院审理的全部程序，经适当审议且有充分理由，特此命令：\n\n1. 该申请按本裁定规定予以批准。\n\n2. 依据《破产法》第327(a)条及第1107(b)条、《破产规则》第2014(a)条及第2016条，以及地方法规第2014-1条及第2016-1条，特此授权Kwok先生自2022年3月3日起在本第11章案件中聘用并留任V & L担任其财务顾问，并依照作为申请附件B所附委聘协议中规定的条款和条件执行。\n\n3. V & L应依照《破产法》、《破产规则》、地方法规及本院任何适用裁定的相关规定，就已提供服务的报酬核准及费用偿还提交中期和最终费用申请。\n\n4. 本裁定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. 如委聘协议、申请与本裁定之间存在任何不一致，应适用本裁定的规定。\n案件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；案件22-50073，文件397-1，于04/27/22提交，于05/19/22 10:56:57录入，第12页，共24页\n\n6. 授权Kwok先生和V & L采取执行本裁定所必需或适当的一切措施。\n\n7. 无需本院进一步裁定，特此授权Verdolino & Lowey, PC采取开立和维持独立存款账户所必需的一切行动；该账户代表债务人于已与United States Trustee（美国受托人）办公室订立获授权存款协议的金融机构开立，并且(i)仅指定为“DIP账户”，以及(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. 本裁定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，以审理及裁定因执行、解释或实施本裁定而产生或与之相关的一切事项。\n\nJulie A. Manning（朱莉·A·曼宁）阁下 美国破产法院法官 康涅狄格区\n\n案件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；案件22-50073，文件397-1，于04/27/22提交，于05/19/22 10:56:57录入，第13页，共24页\n附件B\n委聘协议\n\nPAX-004-012\n\n案件22-50073，文件397-1，于04/27/22提交，于05/19/22 10:56:57录入，第14页，共\n\n案件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 24\n\nVerdolino & Lowey, P.C.（Verdolino & Lowey专业公司） Pine Brook办公园区\n\n124 Washington Street Foxborough, MA 02035 508-543-1720 传真508-543-4114\n\n2022年3月3日\n\nBennett S. Silverberg（贝内特·S·西尔弗伯格） Brown Rudnick LLP（布朗·拉德尼克有限责任合伙律师事务所） Seven Times Square New 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（美国破产法院康涅狄格区布里奇波特分院）；第11章案件，案号22-50073 (JAM)；聘用Verdolino & Lowey, P.C.\n\nSilverberg先生：\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.（“本所”）就上述破产申请提供下述财务顾问、咨询、会计、税务及其他服务。本函将作为双方就本所留任条款和条件达成的协议，并载明我们同意接受本次委聘的依据，但须经破产法院审查和批准。\n\n我们的委聘将旨在提供以下服务：\n\n— 协助编制财务状况说明书和清单，以及所有相关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项提供建议；\n\n— 开立和维持DIP账户，并在必要时实施付款，以及提供所有现金活动的会计记录；\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/或审查破产财产的联邦及州所得税申报文件；\n\n— 协助审查、核对、分析以及在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，以查找可能可撤销的交易，例如偏颇清偿和欺诈转让请求权；\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；\n\nBennett S. Silverberg，律师 Brown Rudnick LLP 2022年3月3日 第2页，共4页\n\n— 就可能出现的任何其他事项和任务提供一般咨询和协助，以及按您或债务人的指示提供协助。\n\n如额外服务的需要要求扩大本次委聘范围，您与本所将共同同意修改本委聘函。然而，双方理解，随着本事项的进展，您和债务人有酌情限制我们委聘范围的权力。我们理解，在法律允许的范围内，我们的口头和书面沟通将受保密特权保护，且我们将接受您的指示。\n\n债务人负责提供编制完整和准确的说明书及清单所需的全部信息。我们与可能编制您的所得税申报表有关的工作，不包括旨在发现任何失职或其他违规行为的程序，如存在该等情形。\n\n在税法不明确，或者税务机关对法律的解释与其他可支持立场之间可能存在冲突的问题上，我们将运用专业判断予以解决。除非您另有指示，我们将在可能情况下以有利于您的方式解决该等问题。\n\n双方同意，本次留任受破产法院管辖。\n\n我将担任本次委聘的主要合伙人。本所将根据人员的工作年限和经验性质为本次委聘配备人员。我们将勤勉工作，以合理成本提供优质服务。\n我们的费用和支出的支付\n\n我们通常按小时计费。小时费用将因处理该事项的人员以及届时有效的收费标准而异。我们每年8月审查费率，调整通常自随后9月1日当日或之后完成的工作起生效。工作将按照我们的标准小时费率计费，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2021年9月1日起，我的小时费率为$515.00。分配至本次委聘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就所提供的服务保留详细工时记录。该做法形成月度账单，其中逐日列明所花费时间、所完成工作、执行人员及收取的总金额。服务完成后的次月将开具费用和支出发票及账单。我们不会要求就本事项支付申请提交后的预付费。\n\nBennett S. Silverberg，律师 Brown Rudnick LLP 2022年3月3日 第3页，共4页\n利益冲突的审查与豁免\n\n我们已就本事项中的利益相关方评估潜在利益冲突。就本函所设想的服务而言，我们并不知悉，对于您或债务人向我们确定为参与本事项的任何个人或实体，我们过去或当前的代理存在任何实际利益冲突。我们必须依赖您和债务人在未来确定与其他个人或实体的额外关系时，在何时告知我们，以便我们就可能的利益冲突进行审查。倘若我们未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，且其在各类事项中代理众多客户。这些客户可能包括在与本函所涵盖服务范围无关的事项上与您或债务人利益相对的客户。为确保我们对处理此类情形的政策和方法达成相互理解和一致意见，我们要求您通过在下方签字确认，您同意我们在未来代理该等其他客户；在我们确定且您及该等客户在充分披露具体情形后同意以下事项的情况下：1)本所不会因继续开展本委聘函所设想的工作而受到阻碍；2)本所的独立专业判断不会因接受对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您或债务人的保密信息。在该等情形下，您同意不会无理拒绝同意该等其他代理。\n\n无论如何，在本委聘结束后，如该等委聘与本函所述我们代理的范围无关，并且当然，在本所代理您和债务人的过程中可能向本所披露的任何及所有信息均不得向本所现有或未来的任何客户披露，则我们不受限制，可以接受代表可能与您和债务人利益相冲突的其他客户的委聘。\n\n本人作为无利害关系方的宣誓书将随本委聘函及聘用本所的动议一并提交破产法院时附上。\n\n代理关系终止\n\n您和债务人有权在提前30天通知的情况下随时终止我们的委聘。我们亦享有同样的权利。在发生任何该等终止时，先前已发生的全部费用和支出以及先前已垫付的全部成本均将计费。我们预期将根据上述有关费用和支出的说明，在本事项结束时获得付款，但一切均须经破产法院批准。\n\n除非我们先前以书面方式终止，您对我们的委聘应在我们向您发送或依《破产法》及所有适用的当地破产规则提交最终费用申请时，视为终止。在委聘期间及该等终止后，在该过程中向我们提供的所有信息均将予以保密。\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 397-1 提交于 04/27/22 录入于 05/19/22 10:56:57 第 17 页，共 24 页\n\nBennett S. Silverberg, Esq. Brown Rudnick LLP 2022年3月3日 第4页，共4页\n\n在我们因终止或其他原因完成就本事项向您和债务人提供的服务时，与该委聘有关的我们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记录保存计划的人员。出于包括尽量减少不必要的储存费用在内的多种原因，我们保留在委聘终止后合理期间内销毁或以其他方式处置我们保留的任何该等文件或其他材料的权利。\n\n如上述内容准确陈述了您的理解，请在所附本函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就本事项开展工作，并希望重申，我们珍视此次机会。我们欢迎您随时就我们如何能够更好地提供服务提出任何建议。\n\n谨致，Verdolino & Lowey, P.C.\n\n代表：\n\nCraig R. Jalbert, 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 397-1 提交于 04/27/22 录入于 05/19/22 10:56:57 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 -------------------------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支持债务人申请获准聘用VERDOLINO & LOWEY, P.C.担任财务顾问的宣誓书\n\n本人，Verdolino & Lowey, P.C.（“V&L”）的CRAIG R. JALBERT，特此郑重宣誓如下：\n\n1. 本人是一名注册破产和重组顾问，且为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一事，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（该术语见《破产规则》2014(a)）进行了广泛审查（“关联关系核查”）。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章案件中聘用Brown Rudnick LLP而提供的利害关系方名单，以据此进行V&L的关联关系核查。\n\n4. 就在本第11章案件中聘用V&L而言，仅核查了自2022年2月15日起至本日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 397-1 提交于 04/27/22 录入于 05/19/22 10:56:57 第 20 页，共 24 页\n\n关联关系随后经审查，以识别依《破产规则》2014须予披露的任何关系。除下列情形外，本人、V&L及其任何股东和雇员，均不与债务人、任何债权人或其他利害关系方，或其各自的律师和会计师，具有《联邦破产程序规则》2014(a)所界定的任何关联关系：\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多名利害关系方，而本所亦在该等案件中受聘，包括但不限于：Reed and Barton Corporation，案件编号 15-10534-HJB (Bankr. D. Mass.)，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 (Bankr. D. Del)，其中BR代理债权人委员会，本人担任确认后受托人；Cosi, Inc. et al.，案件编号 16-13704-MSH (Bankr. D. Mass)，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 (Bankr. D. Del.)，其中BR担任受托人的律师，本所担任受托人的会计师；Bulbs and Lamps Corp，案件编号 17-13196-JNF (Bankr. D. Mass.)，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 (Bankr. D. Del.)，其中BR曾担任债权人委员会的律师，本人担任确认后受托人，BR担任本人的律师；Exide Technologies，案件编号 13-11482-KLS (Bankr. D. Del.)，其中本人担任确认后受托人，BR担任本人的律师；HMH Media, Inc.，案件编号 17-12881-LSS (Bankr. D. Del.)，其中BR曾担任债务人的共同律师，本人曾担任确认后\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 397-1 提交于 04/27/22 录入于 05/19/22 10:56:57 第 21 页，共 24 页\n\n受托人，BR曾担任本人的律师；Patricia Pierce Fitzgerald，案件编号 19-12051-JEB (Bankr. D. Mass.)，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在无关破产案件中代理多名利害关系方，而本所及其雇员亦在该等案件中受聘，包括但不限于：Top Tier Site Development, Corp.，案件编号 17-14107-JNF (Bankr. D. Mass.)，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 (Bankr. D. Mass.)，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 (Bankr. D. Ct.)，其中R&C代理一名债权人，本所担任付款代理人；Alliance Security, Inc.，案件编号 17-11190-DF (Bankr. D. R.I.)，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 (Bankr. D. N.H.)，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 (Bankr. D. Mass.)，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. and Suri Realty, LLC，案件编号 21-20111-JJT (Bankr. D. Ct.)，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 (Bankr. D. R.I.)，其中R&C担任受托人的律师，本所担任受托人的会计师。本所不在本案中代理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 397-1 提交于 04/27/22 录入于 05/19/22 10:56:57 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在无关破产案件中代理多名利害关系方，而本所及其雇员亦在该等案件中受聘，包括但不限于：Lyondell Chemical Company，案件编号 09-10023-REG (Bankr. D. Del.)，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 (Bankr. D. Mass.)，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，本人及本所每一名成员均为11 U.S.C. Sec. 101(14)所界定的“无利害关系人”。\n\n6. 本人在得知以下任一情形时，应立即修正本声明：(a) 本声明中的任何陈述不正确；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第11章案件中所需的服务，以及《聘用和指定财务顾问授权申请》中详述的服务。\n\n7. 申请人与该等会计师商定的聘用条款，在经法院批准的前提下如下：\n\n• 负责人 $515\n\n• 经理 $275 - $425\n\n• 员工 $225 - $395\n\n• 簿记员 $225 - $243.5\n\n• 文书人员 $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 397-1 提交于 04/27/22 录入于 05/19/22 10:56:57 第 23 页，共 24 页\n\n在正常营业过程中，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有效的正常小时费率，同时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日在伪证处罚的约束下签署。\n\nCraig R. Jalbert, CIRA Verdolino & Lowey, P.C. 124 Washington Street Foxboro, MA 02035 (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 397-1 提交于 04/27/22 录入于 05/19/22 10:56:57 第 24 页，共 24 页\n\n本人于2022年3月11日在此订立并宣誓。\n\n公证人 我的任期：","key_entities":["Kwok","Je","Ho Wan Kwok","Guo","CIPA","Miles Guo"],"ecf_references":[{"doc_number":90,"court":"CTB"}],"word_count":5609,"status":"published","published_at":"2022-03-16 00:00:00","created_at":"2022-03-16","updated_at":"2026-08-23 19:05:16"}