{"id":"court_ctb_404_14","court":"CTB","case_no":"22-50073","doc_number":404,"sub_number":14,"doc_type":"EXHIBIT","filed_date":"2022-05-20","title":"EXHIBIT PAX 14 Jalbert Dep. Ex. 18: March 23, 2022 Email from Verdolino & Lowey, P.C.","summary_zh":null,"summary_en":null,"body_en":"## **EXHIBIT PAX 14**\n\nJalbert Dep. Ex. 18: March 23, 2022 Email from Verdolino & Lowey, P.C.\n\n## **Matt Flynn**\n\n| From:    |                                                                     |\n|----------|---------------------------------------------------------------------|\n| Sent:    | Wed 3/23/2022 5:17 PM (GMT-00:00)                                   |\n| To:      | �aron<br>Mitchell                                                   |\n| Cc:      | Melissa Francis; Craig Jalbert                                      |\n| Bee:     |                                                                     |\n| Subject: | RE: Expenses                                                        |\n|          | Attachments: Summary of Living Expenses Feb 15-28 - VL updated.xlsx |\n\nGood afternoo-yesterday we filed the monthly operating report, and included the total amount of living expenses paid on behalf of Miles as calculated in the attached allocation schedule. The US Trustee has asked us for further details on the amount we reported, and we intend to provide them with the attached allocation schedule. However, we anticipate that the US Trustee will also require that we provide the details of each vendor(s) paid that comprise the amounts reported in the allocation schedule. So, could you please prepare and send me a list of each of disbursement reported in each of the categories. The data that we will need to report is:\n\n-Date -Payee Name\n\n-Purpose (which I think can be the category identified in our allocation schedule (i.e. Travel,\n\nmeals, etc.)\n\n-Amount -Check#\n\nPlease let me know if you have any questions or want to discuss.\n\nThank you.\n\nRegards,\n\nMatthew R. Flynn, CPA, CFF, CIRA Verdolino & Lowey, P.C. 124 Washington Street, Suite# 101 Foxboro, MA 02035 voice- (508) 543-1720 ext. 253 fax- (508) 543-4114 cell- (508) 922-4943 email- mflynn@vlpc.com\n\n**From:**\n\n**Sent:** Monday, March 21, 2022 7:42 PM **To:** Aaron Mitchell <aaron@lmesq.com> Cc: Melissa Francis <melissaf@gsnyus.com>; Matt Flynn <MFlynn@vlpc.com>; Craig Jalbert <CJalbert@vlpc.com> **Subject:** Re: Expenses\n\nThe reasoning makes sense to me as well. Thanks!\n\nPAX-14\n\nKind regards,\n\nOn Mar 21, 2022, at 7:39 PM, Aaron Mitchell <aaron@lmesq.com> wrote:\n\n1 have no issue erring on the side of caution.\n\nAaron A. Mitchell, Esq. Partner Lawall & Mitchell, LLC 973-285-3280 p: 914-760-8963 C: lmesq.com W: aaron@lmesq.com e: L A W A L L & MITCH રી જિલ્લામાં આવેલા ગુજરાત રાજ્યના દિવેલા ગુજરાત રાજ્યના દિવેલા ગુજરાત રાજ્યના દિવસાય ખેતી, ખેતમજૂરી તેમ જ પશુપાલન છે. આ ગામના લોકોનો મુખ્ય વ્યવસાય ખેતી, ખેતમજૂરી તેમ જ\n\n> On Mar 21, 2022, at 7:36 PM, Melissa Francis <melissaf@gsnyus.com> wrote:\n\nI'll defer to insurance even be listed if the allocation is 0%?\n\nBest,\n\nMelissa B. Francis General Counsel Golden Spring (New York) Ltd. 162 East 64th Street | New York, NY 10065 Direct: 917.239.8333\n\n\\*This message and any attachments thereto are confidential, intended solely for the addressee(s), and may contain legally privileged information. Any unauthorized use or disclosure is strictly prohibited.\n\nFrom: Matt Flynn <MFlynn@vlpc.com> Sent: Monday, March 21, 2022 7:16 PM To: Aaron Mitchell (aaron@lmesq.com) <aaron@lmesq.com>; Melissa Francis <melissaf@gsnyus.com> Cc: Craig Jalbert <CJalbert@vlpc.com> Subject: FW: Expenses\n\nUpon further review and discussions, we have revised the allocation percentages on the attached.\n\n1) Increased the meals, to 50%. Since Miles and his wife are the primary residents at the CT house, notwithstanding their daughter or others might also consume, but primarily it is Miles and his wife at the house full-time and it is more conservative and easier to allocate that way.\n\n2) Security- Increased to 100%. The primary reason that security has been retained is directly related to Miles, again, notwithstanding they might by directly assigned to his wife if she leaves, etc.\n\n3) Utilities- Increased to 50%. Again, same explanation as the meals. For the most part it is Miles & his wife occupying the CT property. We did remove the cost of the Sherry's internet that was previously included.\n\n4) Housekeeper- Changed the description from Repairs & Maintenance to more accurately classify the expense in this line item. Also, we increased the allocation % to 50% similar to the meals and utilities.\n\n5) Insurance- Changed allocation to 0% since it pertained solely to The Sherry.\n\nIn our humble opinion, it is best to be more conservative (higher allocations attributable to Miles) than the alternative. Please let us know if you have any questions or if we should plan a call to discuss. Alternatively, if our changes are acceptable, then we can update the operating report that is due to be filed today.\n\nThank you.\n\nMatthew R. Flynn, CPA, CFF, CIRA Verdolino & Lowey, P.C. 124 Washington Street, Suite # 101 Foxboro, MA 02035 voice- (508) 543-1720 ext. 253 fax- (508) 543-4114\n\ncell- (508) 922-4943 email- mflynn@vlpc.com\n\nFrom:\n\nSent: Monday, March 21, 2022 5:27:14 PM To: Aaron Mitchell <aaron@lmesq.com>; Matt Flynn <MFlynn@vlpc.com> Cc: Melissa Francis <melissaf@gsnyus.com> Subject: Re: Expenses\n\nHi Matt,\n\nAs discussed, attached please find the summary of expenses for the related period.\n\nLet me know if you have any questions. Thank you\n\nKind regards,\n\nFrom: Date: Monday, March 21, 2022 at 3:18 PM To: Aaron Mitchell <aaron@lmesq.com>, Matt Flynn <MFlynn@vlpc.com> Cc: Melissa Francis <melissaf@gsnyus.com> Subject: Re: Expenses\n\nHi Matt,\n\nI have a question on the insurance, can you give me a call to discuss?\n\nKind regards,\n\nFrom: Aaron Mitchell <aaron@lmesq.com> Date: Monday, March 21, 2022 at 9:54 AM To: Matt Flynn <MFlynn@vlpc.com> Cc: Melissa Francis <melissaf@gsnyus.com>\n\nSubject: Re: Expenses\n\ncan you get the information requested below? This due today. Thanks.\n\nAaron A. Mitchell, Esq.\n\nPartner\n\nLawall & Mitchell, LLC\n\np: 973-285-3280\n\nc: 914-760-8963\n\nw: Imesq.com\n\ne: aaron@lmesq.com\n\nOn Mar 20, 2022, at 8:47 PM, Matt Flynn <MFlynn@vlpc.com> wrote:\n\nThank you!\n\nMatthew R. Flynn, CPA, CFF, CIRA Verdolino & Lowey, P.C. 124 Washington Street, Suite # 101 Foxboro, MA 02035 voice- (508) 543-1720 ext. 253 (508) 543-4114 fax-\n\nMatthew R. Flynn, CPA, CFF, CIRA Verdolino & Lowey, P.C. 124 Washington Street, Suite # 101 Foxboro, MA 02035 voice- (508) 543-1720 ext. 253 fax- (508) 543-4114 cell- (508) 922-4943 email- mflynn@vlpc.com\n\nFrom: Aaron Mitchell <aaron@lmesq.com> Sent: Friday, March 18, 2022 12:02:17 РМ To: Matt Flynn <MFlynn@vlpc.com>; Melissa Francis <melissaf@gsnyus.com> Subject: Expenses\n\nNot final - I want to double confirm allocation, but this is what we have so far.\n\nAaron A. Mitchell, Esq.\n\nPartner\n\n## Lawall & Mitchell, LLC\n\n- p: 973-285-3280\n- c: 914-760-8963\n- w: lmesq.com\n- e: aaron(a)lmesq.com\n\nFor your protection, please do not transmit orders or instructions by e-mail or include account numbers, Social Security numbers, credit card numbers, passwords,or other personal information.\n\nFor your protection, please do not transmit orders or instructions by e-mail or\n\ninclude account numbers, Social Security numbers, credit card numbers,\n\npasswords,or other personal information.\n\n|       | A                                   |\n|-------|-------------------------------------|\n| 1     | Ho Wan Kwok                         |\n| 2     | Chapter 11; Case No. 22-50073 (JAM) |\n| 4     |                                     |\n| 5     |                                     |\n| 6     |                                     |\n| 7     |                                     |\n| 8     |                                     |\n| 9     |                                     |\n| 10    |                                     |\n| ਹੈ ਹ  |                                     |\n| 12    |                                     |\n| 13    |                                     |\n| 15    |                                     |\n| 17    |                                     |\n| 18    |                                     |\n| ਹੈ ਰੇ |                                     |\n| 21    |                                     |\n| 23    |                                     |\n|       |                                     |\n| 26    |                                     |\n| 97    |                                     |\n\n| 13 |  |  |  |\n|----|--|--|--|\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n|    |  |  |  |\n\n|       | Case 22-50073    Doc 404-14    Filed 05/20/22    Entered 05/20/22 11:52:18 | 13 |                                |                                          | Page 12 of |\n|-------|----------------------------------------------------------------------------|----|--------------------------------|------------------------------------------|------------|\n|       | D                                                                          |    | E                              | F                                        |            |\n| ।     |                                                                            |    |                                |                                          |            |\n| 2     |                                                                            |    |                                |                                          |            |\n| খ     |                                                                            |    |                                |                                          |            |\n| ഗ     |                                                                            |    |                                |                                          |            |\n| e     |                                                                            |    |                                |                                          |            |\n| 7     | Allocation (%)  to Ho Wan Kwok                                             |    | Total Allocated to Ho Wan Kwok |                                          |            |\n| 8     | 50%                                                                        | S  | 440                            |                                          |            |\n| ਰੇ    | 50%                                                                        | \\$ | 1,557                          |                                          |            |\n| 10    | 100%                                                                       | \\$ | 43,655                         |                                          |            |\n| 11    | 40%                                                                        | న  | 1,308                          |                                          |            |\n| 12    | 50%                                                                        | \\$ |                                | 2,935  Removed Sherry internet (\\$1,249) |            |\n| 13    | 50%                                                                        | \\$ | 1,600                          |                                          |            |\n| 15    |                                                                            | \\$ | 51,496                         |                                          |            |\n| 17    | Payments made to law firms                                                 |    |                                |                                          |            |\n| 18    | Clayman & Rosenberg, LLP                                                   | S  | 89,509                         |                                          |            |\n| ਹੈ ਰੇ | Selas Montbrial Avocats                                                    |    | 20,318                         |                                          |            |\n| 21    | Total Payments made to law firms    \\$                                     |    | 109,827                        |                                          |            |\n| 23    | Total Payments made on behalf of Ho Wan Kwok  \\$                           |    | 51,496                         |                                          |            |\n|       |                                                                            |    |                                |                                          |            |\n| 26    |                                                                            |    |                                |                                          |            |\n| 27    |                                                                            |    |                                |                                          |            |\n\n|      | G              |\n|------|----------------|\n| 1    |                |\n| 2    |                |\n| 4    |                |\n| 5    |                |\n| ర    | Prior          |\n| 7    | % Distribution |\n| 8    | 50%            |\n| 9    | 30%            |\n| 10   | 40%            |\n| 11   | 40%            |\n| 12   | 30%            |\n| 13   | 30%            |\n| ਹ ਤ  |                |\n| 17   |                |\n| 18   |                |\n| ਹ ਰੇ |                |\n| 21   |                |\n| 23   |                |\n| 26   |                |","body_zh":"证据 PAX 14\n\nJalbert（贾尔伯特）采证宣誓陈述证据 18：2022年3月23日来自 Verdolino & Lowey, P.C. 的电子邮件\nMatt Flynn（马特·弗林）\n\n发件人：\n发送时间：2022年3月23日，星期三，下午5:17 (GMT-00:00)\n收件人：Aaron Mitchell（亚伦·米切尔）\n抄送：Melissa Francis（梅丽莎·弗朗西斯）；Craig Jalbert（克雷格·贾尔伯特）\n密送：\n主题：回复：开支\n附件：Summary of Living Expenses Feb 15-28 - VL updated.xlsx\n\n下午好——昨天我们提交了月度运营报告，其中包含了根据附件分摊表计算出的代表 Miles（郭文贵/迈尔斯）支付的生活费用总额。US Trustee（美国受托人）已要求我们就所报告的金额提供进一步的详细信息，我们打算向其提供附件中的分摊表。然而，我们预计美国受托人还将要求我们提供构成该分摊表中所报金额的每笔付款供应商的明细。因此，能否请您准备并向我发送一份所报告的各个类别中每笔支出的清单。我们需要报告的数据为：\n\n-日期 -收款人名称\n\n-用途（我认为可以是我们在分摊表中确定的类别（即差旅、餐饮等））\n\n-金额 -支票号码\n\n如有任何问题或希望进行讨论，请告知我。\n\n谢谢。\n\n问候，\n\nMatthew R. Flynn（马修·R·弗林），CPA（注册会计师）、CFF（注册财务法证师）、CIRA（注册破产与重组顾问） Verdolino & Lowey, P.C. 124 Washington Street, Suite# 101 Foxboro, MA 02035 电话：(508) 543-1720 分机 253 传真：(508) 543-4114 手机：(508) 922-4943 电子邮箱：mflynn@vlpc.com\n\n发件人：\n发送时间：2022年3月21日，星期一，下午7:42 收件人：Aaron Mitchell <aaron@lmesq.com> 抄送：Melissa Francis <melissaf@gsnyus.com>；Matt Flynn <MFlynn@vlpc.com>；Craig Jalbert <CJalbert@vlpc.com> 主题：回复：开支\n\n该理由在我看来也很合理。谢谢！\n\nPAX-14\n\n谨致问候，\n\n2022年3月21日下午7:39，Aaron Mitchell <aaron@lmesq.com> 写道：\n\n我赞同采取审慎稳妥的做法。\n\nAaron A. Mitchell, Esq.（亚伦·A·米切尔律师） 合伙人 Lawall & Mitchell, LLC 电话：973-285-3280 手机：914-760-8963 网址：lmesq.com 邮箱：aaron@lmesq.com LAWALL & MITCHELL, LLC\n\n> 2022年3月21日下午7:36，Melissa Francis <melissaf@gsnyus.com> 写道：\n\n我遵从您的意见——如果分摊比例为 0%，保险是否还需要列出？\n\n此致，\n\nMelissa B. Francis（梅丽莎·B·弗朗西斯） 总法律顾问 Golden Spring (New York) Ltd.（金泉（纽约）有限公司） 162 East 64th Street New York, NY 10065 直线电话：917.239.8333\n\n*本邮件及其任何附件均属保密信息，仅供指定收件人使用，并可能包含享有法律特权的信息。严禁任何未经授权的使用或披露。\n\n发件人：Matt Flynn <MFlynn@vlpc.com> 发送时间：2022年3月21日，星期一，下午7:16 收件人：Aaron Mitchell (aaron@lmesq.com) <aaron@lmesq.com>；Melissa Francis <melissaf@gsnyus.com> 抄送：Craig Jalbert <CJalbert@vlpc.com> 主题：转发：开支\n\n经过进一步审查和讨论，我们已修改了附件中的分摊百分比。\n\n1) 餐饮费用提高至 50%。因为 Miles 及其妻子是康涅狄格州（CT）住宅的主要居住者，尽管他们的女儿或其他人也可能有所消费，但主要还是 Miles 及其妻子全职居住在该房屋中，采用这种方式分摊更为保守稳妥且更易于操作。\n\n2) 安保费用——提高至 100%。聘用安保人员的主要原因与 Miles 直接相关，同样地，尽管如果其妻子离开等情况下安保人员可能会直接分配给她。\n\n3) 水电公用事业费——提高至 50%。理由同餐饮费用一致。在很大程度上是 Miles 及其妻子居住在康涅狄格州的物业中。我们确实剔除了此前包含的雪莉酒店（The Sherry）网络费用。\n\n4) 管家/家政服务费——将描述从“维修与维护”进行了更改，以便在该细项中更准确地对支出进行归类。此外，与餐饮和水电公用事业费类似，我们将其分摊百分比提高到了 50%。\n\n5) 保险费——将分摊比例改为 0%，因为该项仅与雪莉酒店相关。\n\n依我们拙见，采取更审慎稳妥的方案（归属于 Miles 的分摊比例更高）要优于其他替代方案。如果您有任何疑问或我们是否应安排通话讨论，请告知我们。或者，如果我们的修改可以接受，我们便可以更新原定于今天提交的运营报告。\n\n谢谢。\n\nMatthew R. Flynn，CPA、CFF、CIRA Verdolino & Lowey, P.C. 124 Washington Street, Suite # 101 Foxboro, MA 02035 电话：(508) 543-1720 分机 253 传真：(508) 543-4114 手机：(508) 922-4943 电子邮箱：mflynn@vlpc.com\n\n发件人：\n发送时间：2022年3月21日，星期一，下午5:27:14 收件人：Aaron Mitchell <aaron@lmesq.com>；Matt Flynn <MFlynn@vlpc.com> 抄送：Melissa Francis <melissaf@gsnyus.com> 主题：回复：开支\n\n你好，Matt：\n\n如前所述，随信附上相关期间的费用汇总。\n\n如有任何问题，请告知。谢谢\n\n谨致问候，\n\n发件人： 日期：2022年3月21日，星期一，下午3:18 收件人：Aaron Mitchell <aaron@lmesq.com>，Matt Flynn <MFlynn@vlpc.com> 抄送：Melissa Francis <melissaf@gsnyus.com> 主题：回复：开支\n\n你好，Matt：\n\n我对保险部分有一个疑问，你能给我打电话讨论一下吗？\n\n谨致问候，\n\n发件人：Aaron Mitchell <aaron@lmesq.com> 日期：2022年3月21日，星期一，上午9:54 收件人：Matt Flynn <MFlynn@vlpc.com> 抄送：Melissa Francis <melissaf@gsnyus.com>\n主题：回复：开支\n\n能否获取下文要求的信息？该事项今天截止。谢谢。\n\nAaron A. Mitchell 律师\n合伙人\nLawall & Mitchell, LLC\n电话：973-285-3280\n手机：914-760-8963\n网址：lmesq.com\n邮箱：aaron@lmesq.com\n\n2022年3月20日下午8:47，Matt Flynn <MFlynn@vlpc.com> 写道：\n\n谢谢！\n\nMatthew R. Flynn，CPA、CFF、CIRA Verdolino & Lowey, P.C. 124 Washington Street, Suite # 101 Foxboro, MA 02035 电话：(508) 543-1720 分机 253 传真：(508) 543-4114\n\nMatthew R. Flynn，CPA、CFF、CIRA Verdolino & Lowey, P.C. 124 Washington Street, Suite # 101 Foxboro, MA 02035 电话：(508) 543-1720 分机 253 传真：(508) 543-4114 手机：(508) 922-4943 电子邮箱：mflynn@vlpc.com\n\n发件人：Aaron Mitchell <aaron@lmesq.com> 发送时间：2022年3月18日，星期五，中午12:02:17 收件人：Matt Flynn <MFlynn@vlpc.com>；Melissa Francis <melissaf@gsnyus.com> 主题：开支\n\n尚未最终定稿——我想再次确认分摊情况，但这是我们目前掌握的内容。\n\nAaron A. Mitchell 律师\n合伙人\nLawall & Mitchell, LLC\n- 电话：973-285-3280\n- 手机：914-760-8963\n- 网址：lmesq.com\n- 邮箱：aaron@lmesq.com\n\n为了保护您的安全，请勿通过电子邮件发送订单或指令，亦请勿包含账号、社会安全号码、信用卡号、密码或其他个人信息。\n\n为了保护您的安全，请勿通过电子邮件发送订单或指令，亦请勿包含账号、社会安全号码、信用卡号、密码或其他个人信息。\n\nA\n1 Ho Wan Kwok（郭文贵）\n2 Chapter 11（第11章破产重组）；案号：22-50073 (JAM)\n\nCase 22-50073 Doc 404-14 Filed 05/20/22 Entered 05/20/22 11:52:18 Page 12 of 13\n\nD E F\n7 分摊给 Ho Wan Kwok 的比例 (%) 分摊给 Ho Wan Kwok 的总额\n8 50% $ 440\n9 50% $ 1,557\n10 100% $ 43,655\n11 40% $ 1,308\n12 50% $ 2,935 剔除雪莉酒店网络费 ($1,249)\n13 50% $ 1,600\n15 $ 51,496\n17 向律师事务所支付的款项\n18 Clayman & Rosenberg, LLP（克莱曼与罗森伯格有限责任合伙） $ 89,509\n19 Selas Montbrial Avocats（蒙布里亚尔律师事务所） 20,318\n21 向律师事务所支付的总金额 $ 109,827\n23 代表 Ho Wan Kwok 支付的总金额 $ 51,496\n\nG\n6 原\n7 分配比例 (%)\n8 50%\n9 30%\n10 40%\n11 40%\n12 30%\n13 30%","key_entities":["Je","Kwok","Ho Wan Kwok","CIPA"],"ecf_references":[],"word_count":1631,"status":"published","published_at":"2022-05-20 00:00:00","created_at":"2022-05-20","updated_at":"2026-08-23 13:07:07"}