{"id":"court_ctb_440_12","court":"CTB","case_no":"22-50073","doc_number":440,"sub_number":12,"doc_type":"EXHIBIT","filed_date":"2022-05-25","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| 22-50073 | | | |\n|----------|-----|----------------------------|--|\n| IN RE: | | Ho Wan Kwok | |\n| | | | |\n| | PAX | 14 | |\n| | | | |\n| | | 5/25/2022 Admitted in Full | |\n| | | P.E. | |\n| | | | |\n| | | | |\n\n13\n\n## **Matt Flynn**\n\n| From: | |\n|----------|---------------------------------------------------------------------|\n| Sent: | Wed 3/23/2022 5:17 PM (GMT-00:00) |\n| To: | �aron
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 Cc: Melissa Francis ; Matt Flynn ; Craig Jalbert **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 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 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. From: Matt Flynn Sent: Monday, March 21, 2022 7:16 PM To: Aaron Mitchell (aaron@lmesq.com) ; Melissa Francis Cc: Craig Jalbert Subject: FW: Expenses\n\n13\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\n## From:\n\nSent: Monday, March 21, 2022 5:27:14 PM To: Aaron Mitchell ; Matt Flynn Cc: Melissa Francis 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 , Matt Flynn Cc: Melissa Francis 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\nCase 22-50073 Doc 440-12 Filed 05/25/22 Entered 05/26/22 15:30:37 Page 6 of 13\n\nFrom: Aaron Mitchell Date: Monday, March 21, 2022 at 9:54 AM To: Matt Flynn Cc: Melissa Francis \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 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\ncell- (508) 922-4943 email- mflynn@vlpc.com\n\nFrom: Aaron Mitchell Sent: Sunday, March 20, 2022 8:47:16 PM To: Matt Flynn Cc: Melissa Francis Subject: Re: Expenses l will check with on on those. Aaron A. Mitchell, Esq. Partner Lawall & Mitchell, LLC p: 973-285-3280 c: 914-760-8963\n\n- w: lmesq.com\n- e: aaron(@)lmesq.com\n\n On Mar 20, 2022, at 7:52 PM, Matt Flynn wrote:\n\nThanks Aaron. What about the house expenses (utilities, maintenance, etc.), cars, cell phone bills, gifts, gas, insurance?\n\nThank you.\n\n13\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 Sent: Friday, March 18, 2022 12:02:17 РМ To: Matt Flynn ; Melissa Francis 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\n13\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| 11 | |\n| 12 | |\n| 13 | |\n| 15 | |\n| 17 | |\n| 18 | |\n| ਹੈ ਰੇ | |\n| 21 | |\n| 23 | |\n| 26 | |\n| 27 | |\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 440-12 Filed 05/25/22 Entered 05/26/22 15:30:37 | 13 | | | Page 12 of |\n|---------|-------------------------------------------------------------------------------|----|--------------------------------|------------------------------------------|------------|\n| | D | | E | F | |\n| 1 | | | | | |\n| 2 | | | | | |\n| ধ | | | | | |\n| ഗ | | | | | |\n| ర్
7 | Allocation (%) to Ho Wan Kwok | | Total Allocated to Ho Wan Kwok | | |\n| 8 | 50% | S | 440 | | |\n| ರಿ | 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 | ട് | 20,318 | | |\n| 21 | Total Payments made to law firms \\$ | | 109,827 | | |\n| 23 | Total Payments made on behalf of Ho Wan Kwok | S | 51,496 | | |\n| | | | | | |\n| 26 | | | | | |\n| 27 | | | | | |\n\n| | G |\n|------|----------------|\n| 1 | |\n| 2 | |\n| 4 | |\n| 5 | |\n| ర్ | Prior |\n| 7 | % Distribution |\n| 8 | 50% |\n| ರಿ | 30% |\n| 10 | 40% |\n| 11 | 40% |\n| 12 | 30% |\n| 13 | 30% |\n| । ਤ | |\n| 17 | |\n| 18 | |\n| ਹ ਰੇ | |\n| 21 | |\n| 23 | |\n| | |\n| 26 | |\n| 17 | |","body_zh":"证物 PAX 14\n\nJalbert 证言证物 18：2022年3月23日来自 Verdolino & Lowey, P.C. 的电子邮件\n\n22-50073\n\n关于：Ho Wan Kwok（郭文贵）\n\nPAX 14\n\n5/25/2022 全部采纳\nP.E.\n\nMatt Flynn\n\n发件人：\n\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\n抄送：Melissa Francis；Craig Jalbert\n密送：\n主题：回复：费用\n附件：生活费用汇总 2月15日-28日 - VL更新版.xlsx\n\n下午好——昨天我们提交了月度运营报告，其中包含了随附分摊明细表计算的代表 Miles（郭文贵）支付的生活费用总额。美国破产受托人（US Trustee）要求我们提供关于所报告金额的更多详情，我们打算向他们提供随附的分摊明细表。然而，我们预计美国破产受托人还将要求我们提供构成该分摊明细表中所报金额的每笔供应商付款详情。因此，能否请您准备并向我发送一份在每个类别中所报告的各项支出的清单。我们需要报告的数据为：\n\n-日期 -收款人姓名\n\n-用途（我认为可以是我们在分摊明细表中确定的类别，即差旅、\n\n餐饮等）\n\n-金额 -支票号\n\n如果您有任何疑问或想讨论，请告知我。\n\n谢谢。\n\n此致，\n\nMatthew R. Flynn，注册会计师（CPA）、注册财务取证师（CFF）、注册破产与重组顾问（CIRA），Verdolino & Lowey, P.C.，马萨诸塞州福克斯堡华盛顿街124号101室，邮编 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\n发送时间：2022年3月21日，星期一，下午 7:42 收件人：Aaron Mitchell 抄送：Melissa Francis ；Matt Flynn ；Craig Jalbert 主题：回复：费用\n\n这个理由对我来说也讲得通。谢谢！\n\nPAX-14\n\n顺祝商祺，\n\n于 2022年3月21日 晚上 7:39，Aaron Mitchell 写道：\n\n我完全赞成谨慎行事。\n\nAaron A. Mitchell，律师，合伙人，Lawall & Mitchell, LLC，电话：973-285-3280，手机：914-760-8963，网站：lmesq.com，电子邮箱：aaron@lmesq.com，律所：L A W A L L & MITCH\n\n> 于 2022年3月21日 晚上 7:36，Melissa Francis 写道：\n\n我听从……如果分摊比例是 0%，保险费还需要列出来吗？\n\n祝好，\n\nMelissa B. Francis，总法律顾问，Golden Spring (New York) Ltd.，纽约州纽约市东64街162号，邮编 10065，直拨电话：917.239.8333\n\n*本邮件及其任何附件均属保密内容，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。发件人：Matt Flynn 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) ；Melissa Francis 抄送：Craig Jalbert 主题：转发：费用\n经进一步审查和讨论，我们修改了附件中的分摊百分比。\n\n1) 餐饮增加至 50%。因为郭文贵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消费，但主要还是郭文贵及其妻子全职居住在该住宅，这样分摊更为保守，也更容易处理。\n\n2) 安保——增加至 100%。保留安保人员的主要原因与郭文贵直接相关，同样，尽管安保人员在其妻子外出等情况下可能会直接指派给她。\n\n3) 公用事业费——增加至 50%。同样，解释与餐饮相同。在大多数情况下是郭文贵及其妻子居住在康涅狄格州的房产。我们确实扣除了之前包含的 Sherry 公寓的网络费用。\n\n4) 管家——将描述从“维修与维护”更改，以便更准确地归类该行项目下的支出。此外，我们还将分摊比例提高到 50%，与餐饮和公用事业费类似。\n\n5) 保险——由于仅与 The Sherry 有关，将分摊比例更改为 0%。\n\n依我们拙见，更保守一些（将更高比例的分摊归于郭文贵）总好过另一种选择。如果您有任何疑问，或者我们是否应当安排电话会议讨论，请告知我们。或者，如果我们的修改可以接受，我们就可以更新预定于今天提交的运营报告。\n\n谢谢。\n\nMatthew R. Flynn，注册会计师（CPA）、注册财务取证师（CFF）、注册破产与重组顾问（CIRA），Verdolino & Lowey, P.C.，马萨诸塞州福克斯堡华盛顿街124号101室，邮编 02035，电话：(508) 543-1720 分机 253，传真：(508) 543-4114\n\n手机：(508) 922-4943，电子邮箱：mflynn@vlpc.com\n发件人：\n\n发送时间：2022年3月21日，星期一，下午 5:27:14 收件人：Aaron Mitchell ；Matt Flynn 抄送：Melissa Francis 主题：回复：费用\n\nMatt，你好：\n\n正如讨论的那样，随函附上相关期间的费用汇总表。\n\n如有任何疑问，请告知我。谢谢\n\n顺祝商祺，\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 ，Matt Flynn 抄送：Melissa Francis 主题：回复：费用\n\nMatt，你好：\n\n我对保险费有一个疑问，你能给我打个电话讨论一下吗？\n\n顺祝商祺，\n\n案件编号 22-50073 文件 440-12 提交于 05/25/22 入卷于 05/26/22 15:30:37 第 6 页，共 13 页\n\n发件人：Aaron Mitchell 日期：2022年3月21日，星期一，上午 9:54 收件人：Matt Flynn 抄送：Melissa Francis \n\n主题：回复：费用\n\n你能拿到下面要求的信息吗？今天就要交。谢谢。\n\nAaron A. Mitchell，律师\n\n合伙人\n\nLawall & Mitchell, LLC\n\n电话：973-285-3280\n\n手机：914-760-8963\n\n网站：lmesq.com\n\n电子邮箱：aaron@lmesq.com\n\n于 2022年3月20日 晚上 8:47，Matt Flynn 写道：\n\n谢谢！\n\nMatthew R. Flynn，注册会计师（CPA）、注册财务取证师（CFF）、注册破产与重组顾问（CIRA），Verdolino & Lowey, P.C.，马萨诸塞州福克斯堡华盛顿街124号101室，邮编 02035，电话：(508) 543-1720 分机 253，传真：(508) 543-4114\n\n手机：(508) 922-4943，电子邮箱：mflynn@vlpc.com\n\n发件人：Aaron Mitchell 发送时间：2022年3月20日，星期日，晚上 8:47:16 收件人：Matt Flynn 抄送：Melissa Francis 主题：回复：费用 我会去核对那些项目。Aaron A. Mitchell，律师，合伙人，Lawall & Mitchell, LLC，电话：973-285-3280，手机：914-760-8963\n\n- 网站：lmesq.com\n- 电子邮箱：aaron@lmesq.com\n\n于 2022年3月20日 晚上 7:52，Matt Flynn 写道：\n\n谢谢 Aaron。房屋费用（公用事业费、维护费等）、车辆、手机账单、礼品、汽油、保险情况如何？\n\n谢谢。\nMatthew R. Flynn，注册会计师（CPA）、注册财务取证师（CFF）、注册破产与重组顾问（CIRA），Verdolino & Lowey, P.C.，马萨诸塞州福克斯堡华盛顿街124号101室，邮编 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 发送时间：2022年3月18日，星期五，中午 12:02:17 收件人：Matt Flynn ；Melissa Francis 主题：费用\n\n非最终版——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\n合伙人\nLawall & Mitchell, LLC\n\n- 电话：973-285-3280\n- 手机：914-760-8963\n- 网站：lmesq.com\n- 电子邮箱：aaron@lmesq.com\nA\n\n1 Ho Wan Kwok（郭文贵）\n2 第 11 章；案件编号 22-50073 (JAM)\n\n案件编号 22-50073 文件 440-12 提交于 05/25/22 入卷于 05/26/22 15:30:37 第 12 页，共 13 页\n\nD E F\n\n7 分摊至郭文贵的比例 (%) 分摊至郭文贵的总额\n8 50% $ 440\n9 50% $ 1,557\n10 100% $ 43,655\n11 40% $ 1,308\n12 50% $ 2,935 已扣除 Sherry 网络费用 ($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 $ 89,509\n19 Selas Montbrial Avocats $ 20,318\n21 向律师事务所支付的款项总额 $ 109,827\n23 代表郭文贵支付的款项总额 $ 51,496\n\nG\n\n先前的\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":1689,"status":"published","published_at":"2022-05-25 00:00:00","created_at":"2022-05-25","updated_at":"2026-08-23 13:10:20"}