{"id":"court_ctb_90_0","court":"CTB","case_no":"22-50073","doc_number":90,"sub_number":0,"doc_type":"ORDER","filed_date":null,"title":"UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION DEBTOR'S APPLICATION FOR AUTHORIZATION TO RET","summary_zh":null,"summary_en":null,"body_en":"## **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n--------------------------------------------------------------------X In re: Ho Wan Kwok, Debtor. [1](#page-0-0) : : : : : : : : Chapter 11 Case No. 22-50073 (JAM) Hearing Date: Hearing Time: --------------------------------------------------------------------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 A** (the \"Order\") authorizing him to retain and employ Verdolino & Lowey, P.C. (\"V&L\") as his financial advisor, in accordance with the terms and conditions set forth in the services agreement, a copy of which is attached hereto as **Exhibit B** (the \"Engagement Agreement\"). In support of this Application, Mr. Kwok submits the Affidavit of Craig R. Jalbert, a Certified Insolvency and Restructuring Advisor and principal of V&L, attached hereto as **Exhibit C** (the \"Jalbert Affidavit\"), and further relies upon and incorporates by reference the *Declaration of Mr. Ho Wan Kwok in Support of the Chapter 11 Case and Certain Motions* (the \"Kwok Declaration\"), filed substantially contemporaneously herewith. In further support of this Application, Mr. Kwok states as follows:\n\n<span id=\"page-0-0\"></span><sup>1</sup> The Debtor is known by the following names: Guo Wengui; Miles Guo; Miles Kwok; and Ho Wan Kwok.\n\n### **JURISDICTION**\n\n1. This Court has jurisdiction to consider this matter pursuant to 28 U.S.C. §§ 157(b) and 1334. This proceeding is core pursuant to 28 U.S.C. § 157(b).\n\n2. Venue is proper before this Court pursuant to 28 U.S.C. §§ 1408 and 1409.\n\n3. The statutory and legal predicates for the relief requested herein are sections 105(a), 327(a), 330, and 1107 of title 11 of the United States Code (the \"Bankruptcy Code\"), and Rules 2014(a) and 2016 of the Federal Rules of Bankruptcy Procedure (the \"Bankruptcy Rules\"), and Rules 2014-1 and 2016-1 of the Local Rules of the United States Bankruptcy Court for the District of Connecticut (the \"Local Rules\").\n\n### **BACKGROUND**\n\n4. On February 15, 2022 (the \"Petition Date\"), Mr. Kwok commenced the above-captioned bankruptcy case by filing a voluntary petition for relief under chapter 11 of the Bankruptcy Code. He is a debtor-in-possession pursuant to Bankruptcy Code sections 1107(a) and 1108.\n\n5. No trustee, examiner, or statutory committee has been appointed in this Chapter 11 Case, nor has any official committee been appointed pursuant to section 1102 of the Bankruptcy Code.\n\n6. Additional information about the Debtor and the events leading to the filing of this Chapter 11 Case can be found in the Kwok Declaration.\n\n### **RELIEF REQUESTED**\n\n7. Mr. Kwok seeks entry of an order authorizing him to retain and employ V&L, as of March 3, 2022, as his financial advisor in accordance with the terms and conditions set forth in the Engagement Agreement.\n\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 1141 Realty Owner, et al*., Case No. 18-12341 (Bankr. S.D.N.Y.) (SMB); and, *In re Sammy Eljamal*, Case No. 15-22872 (Bankr. S.D.N.Y.) (RDD).\n\n### **SERVICES TO BE RENDERED**\n\n10. Pursuant to the Engagement Agreement, and subject to approval by the Court, V&L has agreed to provide the services set forth below (collectively, the \"Financial Advisory Services\"),\n\n- a. Assistance with preparation of the Statement of Financial Affairs and the Schedules, and all support thereto and any amendments, if necessary;\n- b. Assistance with preparation and/or review of cash flow and related budget projections and including advising as to post-filing finances;\n- c. Opening and maintaining the DIP account, and effectuating disbursements when necessary and providing accounting of all cash activity;\n- d. Preparation, review, and analysis of Monthly Operating Reports and/or Quarterly Reporting;\n- e. Assistance with preparation and/or review of estate federal and state income tax filings;\n- f. Assistance with reviewing, reconciling, analyzing and, if necessary, objecting to proofs of claim;\n- g. Assistance with reviewing Debtor books and records for possible avoidable transactions such as preference and fraudulent transfer claims;\n- h. Assistance with any necessary litigation support;\n- i. Assistance with plan development and preparation, including feasibility;\n- j. General consulting and assistance with any other matters and tasks that may arise, and as may be directed by you or the Debtor.\n\n### **DISINTERESTEDNESS OF V&L**\n\n11. V&L has reviewed its electronic database to determine whether it has any relationships with the creditors and parties-in-interest provided by Mr. Kwok. To the best of Mr. Kwok's knowledge and except to the extent disclosed herein and in the Jalbert Affidavit: (a) V&L is a \"disinterested person\" (within the meaning of section 101(14) of the Bankruptcy Code, as required by section 327(a) of the Bankruptcy Code) and neither holds nor represents any interest materially adverse to this Chapter 11 estate in connection with any matter on which V&L would be employed; (b) V&L has no connections to Mr. Kwok, his creditors or other parties-in-interest in this Chapter 11 Case, or the attorneys and advisors of the foregoing.\n\n12. V&L will supplement its disclosure to the Court if any facts or circumstances are discovered that would require such additional disclosure\n\n### **COMPENSATION OF V&L**\n\n13. V&L's decision to accept this engagement to advise and assist Mr. Kwok is conditioned upon its ability to be retained in accordance with its customary terms and conditions of employment, compensated for its services, and reimbursed for the out-of-pocket expenses it incurs with its customary billing practices, as set for in the Engagement Agreement. The terms of the employment of V&L and its professionals by Mr. Kwok, subject to the approval of the Court, is as follows:\n\n| Title       | Hourly Rate      |\n|-------------|------------------|\n| Principal   | \\$515            |\n| Managers    | \\$275 -<br>\\$425 |\n| Staff       | \\$225 -<br>\\$395 |\n| Bookkeepers | \\$225 -<br>\\$245 |\n| Clerical    | \\$95             |\n\n14. In the normal course of business, V&L revises its hourly rates in September of each year. Changes in applicable hourly rates will be noted on the invoices for the first time period in which the revised rates became effective.\n\n# **BASIS FOR RELIEF**\n\n15. Section 327(a) of the Bankruptcy Code provides that a debtor, subject to court\n\napproval:\n\n[M]ay employ one or more attorneys, accountants, appraisers, auctioneers, or other professional persons, that do not hold or represent an interest adverse to the estate, and that are disinterested persons, to represent or assist the [debtor] in carrying out the [debtor's] duties under this title.\n\n11 U.S.C. § 327(a).\n\n16. Bankruptcy Rule 2014 requires that an application for retention include:\n\n[S]pecific facts showing the necessity for the employment, the name of the [firm] to be employed, the reasons for the selection, the professional services to be rendered, any proposed arrangement for compensation, and, to the best of the applicant's knowledge, all of the [firm's] connections with the debtor, creditors, any other party in interest, their respective attorneys and accountants, the United States trustee, or any person employed in the office of the United States trustee.\n\nFed. R. Bankr. P. 2014.\n\n17. Mr. Kwok respectfully submits that section 327 of the Bankruptcy Code authorizes\n\nhim to hire a firm like V&L to render the Financial Advisory Services described herein in this\n\nChapter 11 Case. Furthermore, the requirements set forth by Bankruptcy Rule 2014 are satisfied by this Application. The retention of V&L as financial advisor in this Chapter 11 Case is in the best interests of the Chapter 11 estate, its creditors, and other parties-in-interest.\n\n## **NO DUPLICATION OF SERVICES**\n\n18. The services provided by V&L will complement, and not duplicate, the services to be rendered by any other professionals retained in this Chapter 11 Case.\n\n## **NOTICE**\n\n19. Notice of this Application has been provided to the following parties, or, in lieu thereof, their counsel: (i) the U.S. Trustee; (ii) each of Debtor's 20 largest unsecured creditors; (iii) the Internal Revenue Service; (iv) the United States Attorney's Office for the District of Connecticut; and (v) any such other party entitled to receive notice pursuant to Local Rule 2002. The Debtor submits that, in view of the facts and circumstances, such notice is sufficient and no other or further notice need be provided.\n\n## **NO PRIOR REQUEST**\n\n20. No previous request for the relief sought herein has been made by the Debtor in this or in any other court.\n\n**\"***Concluded on following page***\"**\n\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: */s/ Ho Wan Kwok* Ho Wan Kwok\n\n# **Exhibit A**\n\n# **Proposed Order**\n\n## **UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION**\n\n|        | --------------------------------------------------------------------X |                              |  |\n|--------|-----------------------------------------------------------------------|------------------------------|--|\n|        |                                                                       | :                            |  |\n| In re: |                                                                       | :<br>Chapter 11              |  |\n|        |                                                                       | :                            |  |\n|        | Ho Wan Kwok,                                                          | :<br>Case No. 22-50073 (JAM) |  |\n|        |                                                                       | :                            |  |\n|        |                                                                       | :                            |  |\n|        | 1<br>Debtor.                                                          | :                            |  |\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\")[2](#page-8-1) of Mr. Ho Wan Kwok (\"Mr. Kwok\" or the \"Debtor\") for authority to employ and retain Verdolino & Lowey, P.C. (\"V&L\") as his financial advisor in this Chapter 11 Case, pursuant to section 327(a) of the Bankruptcy Code, Bankruptcy Rule 2014, and Local Rule 2014-1, as more fully set forth in the Application; and upon consideration of the Jalbert Affidavit; and the Court having found that V&L is a \"disinterested person\" as such term is defined under section 101(14) of the Bankruptcy Code, as supplemented by section 1107(b) of the Bankruptcy Code; and this court having found the terms and conditions of V&L's employment, including but not limited to the terms set forth in the Engagement Agreement and Application, are reasonable under section 330 of the Bankruptcy Code; and the Court having jurisdiction to consider the Application and the relief requested therein pursuant to 28 U.S.C. §§ 157 and 1334, and consideration of the Application and the requested relief being a core proceeding pursuant to 28 U.S.C. § 157(b); and venue being proper before this Court pursuant to 28 U.S.C. §§ 1408 and 1409; and due and proper notice of the Application having been provided\n\n<span id=\"page-8-0\"></span><sup>1</sup> The Debtor is known by the following names: Guo Wengui; Miles Guo; Miles Kwok; and Ho Wan Kwok.\n\n<span id=\"page-8-1\"></span><sup>2</sup> All capitalized terms not otherwise defined herein shall have the meanings ascribed to them in the Application.\n\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\n2\n\n6. Mr. Kwok and V&L are authorized to take all steps necessary or appropriate to carry out this Order.\n\n7. Without further orders by this Court, Verdolino & Lowey, PC is authorized to take any and all actions necessary to open and maintain a segregated deposit account established on the Debtor's behalf with a financial institution that has entered into an authorized depository agreement with the Office of the United States Trustee, to be (i) designated solely as the \"DIP Account\" and (ii) under which Craig Jalbert, of Verdolino & Lowey, PC, shall be the sole authorized signatory.\n\n8. The terms and conditions of this Order shall be immediately effective and enforceable upon its entry.\n\n9. This Court shall retain jurisdiction to hear and determine all matters arising from or related to the implementation, interpretation, or enforcement of this Order.\n\n> Honorable Julie A. Manning United States Bankruptcy Judge District of Connecticut\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\n# **Exhibit B**\n\n**Engagement Agreement**\n\nCase 22-50073\n\n![](_page_12_Picture_1.jpeg)\n\nPine Brook Office Park 124 Washington Street\nFoxborough, MA 02035 508-543-1720 FAX 508-543-4114\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 of Verdolino & Lowey, P.C.\n\nDear Mr. Silverberg:\n\nWe are pleased that you in your capacity as counsel to the above referenced Debtor plan to engage Verdolino & Lowey, P.C. (\"Firm\") to provide financial advisory, consulting services, tax and other services described below relative to the bankruptcy filing referred to above. This letter will serve as the agreement between the parties as to the terms and conditions of the Firm's retention and will set forth the basis upon which we have agreed to undertake this engagement, subject to Bankruptcy Court review and approval.\n\nOur engagement will be designed to perform the following services:\n\n- · Assistance with preparation of the Statement of Financial Affairs and the Schedules, and all support thereto and any amendments, if necessary;\n- · Assistance with preparation and/or review of cash flow and related budget projections and including advising as to post-filing finances;\n- · Opening and maintaining the DIP account, and effectuating disbursements when necessary and providing accounting of all cash activity;\n- · Preparation, review, and analysis of Monthly Operating Reports and/or Quarterly Reporting;\n- · Assistance with preparation and/or review of Estate federal and state income tax filings;\n- · Assistance with reviewing, reconciling, analyzing and, if necessary, objecting to proofs of claim;\n- · Assistance with reviewing Debtor books and records for possible avoidable transactions such as preference and fraudulent transfer claims;\n- · Assistance with any necessary litigation support;\n- · Assistance with plan development and preparation, including feasibility;\n\nBennett S. Silverberg, Esq. Brown Rudnick LLP March 3, 2022 Page 2 of 4\n\n> · General consulting and assistance with any other matters and tasks that may arise, and as may be directed by you or the Debtor.\n\nTo the extent that the need for additional services require expansion of this engagement, you and the Firm will mutually agree to amend this engagement letter. However, it is understood that you and the Debtor have the discretionary power to limit the scope of our engagement as this matter progresses. We understand that our communication, both orally and in writing, would be privileged to the extent allowed, and that we will take direction from you.\n\nIt is the Debtor's responsibility to provide all the information required for the preparation of complete and accurate statements and schedules. Our work in connection with the potential preparation of your income tax returns does not include procedures designed to discover defalcations or other irregularities, should any exist.\n\nWe will use professional judgment in resolving questions where the tax law is unclear, or where there may be conflicts between the taxing authorities' interpretations of the law and other supportable positions. Unless otherwise instructed by you, we will resolve such questions in your favor whenever possible.\n\nThe parties agree that this retention is subject to the Bankruptcy Court's jurisdiction.\n\nI will be the primary partner on this engagement. The Firm will staff the engagement with personnel based on years and nature of experience. We will work diligently to provide excellent services at a reasonable cost.\n\n### Payment for Our Fees and Expenses\n\nWe customarily charge for our services on an hourly basis. The hourly fee will vary depending upon the person who is working on the matter and the fee schedule then in effect. We review our rates during August of each year and adjustments generally will become effective for work performed on or after the following September 1st. Work will be charged at our standard hourly rates and invoiced to you monthly, together with all necessary out-of-pocket expenses including, but not limited to: travel, telecommunication and facsimile, photocopying, postage and delivery. My hourly rate, effective September 1, 2021, is \\$515.00. The hourly rates of staff to be assigned to this engagement vary but range from \\$170.00 to \\$425.00 per hour. Each of our staff maintains detailed time records of services performed. This practice results in a monthly billing statement showing, on a daily basis, the amount of time spent, the work performed, by whom, and the total amount charged. An invoice and statement for fees and expenses will be issued during the month following performance of the services. We will not require a post-petition refainer in this matter.\n\nBennett S. Silverberg, Esq. Brown Rudnick LLP March 3, 2022 Page 3 of 4\n\n### Review and Waiver of Conflicts\n\nWe have evaluated potential conflicts of interest with respect to the parties of interest in this matter. We are not aware of any actual conflicts regarding our past or current representation of any persons or entities you or the Debtor have identified to us as being involved in this matter, in connection with the services contemplated by this letter. We must rely on you and the Debtor to tell us if and when you identify additional relationships with other individuals or entities in the future that we should screen for possible conflicts of interest. Should we identify a potential conflict of interest in the future full disclosure will be made to you as soon as we become aware of it. You should recognize, however, that the Firm is a general service accounting firm and that it represents numerous clients on a wide variety of matters. These clients may include those who are averse to you or the Debtor on matters unrelated to the scope of our services covered by this letter. In order to assure our mutual understanding and agreement about our policy and approach to this type of situation, we ask that you confirm by your signature below that you consent to our representation of such other clients in the future where we determine and you and they agree, after full disclosure of the circumstances, that: 1) our Firm would not be hindered in continuing to do the work contemplated by this engagement letter; 2) our Firm's independent professional judgment would not be adversely affected by undertaking the representation of another client; and, 3) such representation would not involve the use or disclosure of any confidential information regarding you or the Debtor. Under such circumstances, you agree that consent to such other representation will not be unreasonably withheld.\n\nIn any event, following the completion of this engagement, we will not be precluded from accepting engagements on behalf of other clients that may be adverse to you and the Debtor if such engagements are unrelated to the scope of our representation as described in this letter and provided, of course, that any and all information that may be disclosed to the Firm in the course of its representation of you and the Debtor shall not be disclosed to any current or future client of the firm.\n\nMy Affidavit as a disinterested party will accompany this engagement letter and the motion to employ the firm when filed with the Bankruptcy Court.\n\n### Termination of Representation\n\nYou and the Debtor have the right to terminate our engagement at any time with 30-day notice. We will have the same right. Upon any such termination, all fees and expenses previously incurred and all costs previously advanced will be billed. We will expect payment at the conclusion of this matter in accordance with the fees and expenses discussion above, all subject to Bankruptcy Court approval\n\nUnless previously terminated by us in writing, our engagement by you shall be deemed terminated upon our sending you or filing a final fee application in accordance with the Bankruptcy Code and all applicable local bankruptcy rules. During the engagement and following such termination, all information supplied to us in the course of same will be kept confidential.\n\nBennett S. Silverberg, Esq. Brown Rudnick LLP March 3, 2022 Page 4 of 4\n\nAt the conclusion of our services to you and the Debtor in this matter, by termination or otherwise, our files pertaining to the engagement will be retained by the Firm. All such documents will be transferred to the person responsible for administering our records retention program. For various reasons including the minimization of unnecessary storage expenses, we reserve the right to destroy or otherwise dispose of any such documents or other materials retained by us within a reasonable time following termination of the engagement.\n\nIf the foregoing fairly sets forth your understanding, please sign the enclosed copy of this letter in the space indicated and return it to our office.\n\nMy associates and I look forward to working with you on this matter and want to reiterate that we appreciate this opportunity. We welcome any suggestions you may have at any time as to how we might better be of service.\n\n> Very truly yours, Verdolino & Lowey, P.C.\n\nBy:\n\nCraig R. Jalbert, CIRA\n\non behalf of the Debtor hereby agrees to retain Verdolino & Lowey, P.C., on the foregoing terms.\n\nDuly Authorized\n\nDated:\n\n# **Exhibit C**\n\n**Jalbert Affidavit**\n\n### UNITED STATES BANKRUPTCY COURT DISTRICT OF CONNECTICUT BRIDGEPORT DIVISION\n\n| ln re: |              |         | : | Chapter 11                |\n|--------|--------------|---------|---|---------------------------|\n|        |              |         |   |                           |\n|        | Ho Wan Kwok, |         |   | : Case No. 22-50073 (JAM) |\n|        |              |         |   |                           |\n|        |              |         |   |                           |\n|        |              | Debtor. |   |                           |\n|        |              |         |   |                           |\n|        |              |         | 7 |                           |\n\n## AFFIDAVIT OF CRAIG R. JALBERT IN SUPPORT OF DEBTOR'S APPLICATION FOR AUTHORIZATION TO RETAIN AND EMPLOY VERDOLINO & LOWEY, P.C. AS FINANCIAL ADVISOR\n\nI, CRAIG R. JALBERT, of Verdolino & Lowey, P.C. (\"V&L\"), hereby make solemn oath:\n\n1. I am a Certified Insolvency and Restructuring Advisor and a principal of V&L.\n\n2. V&L maintains an office at 124 Washington Street, Foxborough, Massachusetts\n\n02035.\n\n3. In connection with the Debtor's proposed retention of V&L, an extensive review (the \"Connections Check\") of V&L's connections (as such term is used in Bankruptcy Rule 2014(a)) with the Debtor, his creditors, any other party-in-interest herein, or their respective attorneys or accountants (collectively, the \"Case Parties\") was conducted. For the purpose of compiling the list of Case Parties, V&L utilized the interested party listing provided by Debtor's counsel and advisors in connection with his retention of Brown Rudnick LLP in his Chapter 11 case against which to perform V&L's Connections Check.\n\n4. For the purposes of V&L's retention in this Chapter 11 case, only potential connections that existed as of February 15, 2022, through the date hereof were checked. These\n\nc) this case. O&M represents various parties of interest in unrelated bankruptcy cases in which the Firm 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 Firm 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 Trustee'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. 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  | જરી ર          |\n|-------------|----------------|\n| Managers    | \\$275 - \\$425  |\n| Staff       | \\$225 - \\$395  |\n| Bookkeepers | \\$225 - \\$2435 |\n| Clerical    | દ્ધવેર         |\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\nCraig R. Jalbert, CIRA Verdolino & Lowey, P.C. 124 Washington Street Foxboro, MA 02035 (508) 543-1720","body_zh":"美国康涅狄格州联邦破产法院 布里奇波特分院\n\n--------------------------------------------------------------------X\n关于：Ho Wan Kwok（郭文贵），债务人。[1]\n：\n：\n：\n：\n：\n：\n：\n第11章\n案件编号：22-50073 (JAM)\n听证日期：\n听证时间：\n--------------------------------------------------------------------X\n\n债务人申请获准聘用 VERDOLINO & LOWEY, P.C. 担任财务顾问\n\n上述标题第11章案件（“第11章案件”）中的债务人兼自行管理债务人 Ho Wan Kwok（郭文贵）（“Kwok 先生”或“债务人”）特此提交本申请（“本申请”），请求作出一项实质上采用随附附件A所载形式的裁定（“该裁定”），授权其根据随附附件B所载服务协议（“聘用协议”）规定的条款和条件，聘用 Verdolino & Lowey, P.C.（“V&L”）担任其财务顾问。为支持本申请，Kwok 先生提交随附附件C的 Craig R. Jalbert（克雷格·R·贾尔伯特）宣誓书（“Jalbert 宣誓书”）；Jalbert 系注册破产与重组顾问及 V&L 的负责人。Kwok 先生还进一步依赖并以引用方式纳入与本申请实质上同时提交的《关于 Ho Wan Kwok 支持第11章案件及若干动议的声明》（“Kwok 声明”）。为进一步支持本申请，Kwok 先生陈述如下：\n\n1 债务人亦以下列姓名为人所知：Guo Wengui；Miles Guo；Miles Kwok；以及 Ho Wan Kwok。\n\n管辖权\n\n1. 本法院根据 28 U.S.C. §§ 157(b) 和 1334 对审理本事项具有管辖权。本程序根据 28 U.S.C. § 157(b) 属于核心程序。\n\n2. 根据 28 U.S.C. §§ 1408 和 1409，本法院为适格审理地点。\n\n3. 本申请所请求救济的法定和法律依据为《美国法典》第11编（“破产法”）第 105(a)、327(a)、330 和 1107 条，《联邦破产程序规则》（“破产程序规则”）第 2014(a) 和 2016 条，以及《康涅狄格州联邦破产法院地方法规》（“地方法规”）第 2014-1 和 2016-1 条。\n\n背景\n\n4. 2022年2月15日（“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，启动上述标题破产案件。根据《破产法》第 1107(a) 和 1108 条，他为自行管理债务人。\n\n5. 本第11章案件中尚未指定受托人、审查员或法定委员会，亦未根据《破产法》第 1102 条指定任何正式委员会。\n\n6. 有关债务人及导致提交本第11章案件之事件的其他信息，可见于 Kwok 声明。\n\n请求的救济\n\n7. Kwok 先生请求作出一项裁定，授权其自 2022年3月3日起，根据聘用协议规定的条款和条件，聘用 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，在服务陷入困境的企业和个人第11章债务人方面具有丰富经验，并提供量身定制的服务，包括但不限于财务咨询、顾问、会计服务、税务及其他相关服务。\n\n9. V&L 的专业人员曾在全国各地及本地区的众多破产事项中提供服务。V&L 近期部分受聘项目包括：In re ServiCom, LLC, et al., Case No. 18-31722 (Bankr. D. Conn.) (AMN)；In re Donghia, Inc., Case No. 20-30487 (Bankr. D. Conn.) (AMN)；In re Vape Manufacturing Labs, Inc., Case No. 19-30566 (Bankr. D. Conn.) (AMN)；In re Triomphe Hospitality Group, Inc., Case No. 19-50628 (Bankr. D. Conn.) (JAM)；In re Lighthouse Hospitality, LLC, Case No. 19-30387 (Bankr. D. Conn..) (AMN)；In re New England Confectionery Company, Inc., Case No. 18-11217 (Bankr. D. Mass.) (JEB)；In re The Paper Store, LLC (Case No. 20-40743 (Bankr. D. Mass.) (CJP)；In re Shamrock Finance, LLC, Case No. 21-10315 (Bankr. D. Mass.) (FJB)；In re Kossoff, PLLC, Case No. 21-10699 (Bankr. S.D.N.Y.) (DSJ)；In re 1141 Realty Owner, et al., Case No. 18-12341 (Bankr. S.D.N.Y.) (SMB)；以及 In re Sammy Eljamal, Case No. 15-22872 (Bankr. S.D.N.Y.) (RDD)。\n\n将提供的服务\n\n10. 根据聘用协议并经法院批准，V&L 已同意提供下列服务（统称“财务顾问服务”）：\n\n- a. 协助编制财务状况说明书及明细表，以及与之有关的所有支持材料和任何必要的修订；\n- b. 协助编制及／或审阅现金流量和相关预算预测，包括就申请提交后的财务事宜提供建议；\n- c. 开立和维持自行管理债务人账户（DIP 账户），并在必要时办理付款，以及提供所有现金活动的会计记录；\n- d. 编制、审阅和分析月度经营报告及／或季度报告；\n- e. 协助编制及／或审阅遗产的联邦和州所得税申报；\n- f. 协助审阅、核对、分析及在必要时对债权证明提出异议；\n- g. 协助审阅债务人的账簿和记录，以查明可能可撤销的交易，例如优先受偿和欺诈性转让请求权；\n- h. 协助提供任何必要的诉讼支持；\n- i. 协助制定和编制计划，包括可行性；\n- j. 就可能出现的任何其他事项和任务提供一般咨询和协助，以及按您或债务人的指示提供服务。\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 先生提供的债权人和利益相关方存在任何关系。据 Kwok 先生所知，且除本申请及 Jalbert 宣誓书所披露的范围外：(a) V&L 是“无利害关系人士”（依《破产法》第 101(14) 条之含义，并为《破产法》第 327(a) 条所要求），且就 V&L 受聘处理的任何事项而言，既不持有亦不代表与本第11章遗产存在实质性不利关系的任何权益；(b) V&L 与 Kwok 先生、其债权人或本第11章案件中的其他利益相关方，或上述各方的律师和顾问之间不存在任何关联。\n\n12. 如发现任何需要作出该等额外披露的事实或情形，V&L 将向法院补充其披露。\n\nV&L 的报酬\n\n13. V&L 决定接受本项委聘，为 Kwok 先生提供建议和协助，条件是其能够按照其惯常的聘用条款和条件获聘，就其服务获得报酬，并按照其惯常计费惯例，就其发生的实付费用获得偿还，具体如聘用协议所载。经法院批准后，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文书人员　$95\n\n14. 在正常业务过程中，V&L 每年9月修订其小时费率。适用小时费率的变更将在修订费率生效后的首个计费期间的发票中注明。\n\n救济依据\n\n15. 《破产法》第 327(a) 条规定，债务人经法院批准后：\n\n可聘用一名或多名不持有或代表与遗产利益相冲突权益、且为无利害关系人士的律师、会计师、评估师、拍卖师或其他专业人士，以代表或协助该[债务人]履行本编规定的该[债务人]义务。\n\n11 U.S.C. § 327(a)。\n\n16. 《破产程序规则》第 2014 条要求，聘用申请应包括：\n\n显示该聘用必要性的具体事实、拟聘用的[事务所]名称、选择理由、将提供的专业服务、任何拟议的报酬安排，以及据申请人所知，该[事务所]与债务人、债权人、任何其他利益相关方、各自的律师和会计师、美国受托人或美国受托人办公室聘用的任何人士之间的所有关联。\n\nFed. R. Bankr. P. 2014.\n\n17. Kwok 先生谨此陈述，《破产法》第 327 条授权其在本第11章案件中聘请如 V&L 一类的事务所提供本申请所述的财务顾问服务。此外，本申请满足《破产程序规则》第 2014 条规定的要求。在本第11章案件中聘用 V&L 担任财务顾问，符合第11章遗产、其债权人及其他利益相关方的最佳利益。\n\n服务不重复\n\n18. V&L 提供的服务将补充而非重复本第11章案件中聘用的任何其他专业人士将提供的服务。\n\n通知\n\n19. 本申请的通知已提供给下列当事方，或替代地提供给其律师：(i) 美国受托人；(ii) 债务人的20名最大无担保债权人中的每一名；(iii) 美国国税局；(iv) 美国康涅狄格州联邦检察官办公室；以及 (v) 根据地方法规第 2002 条有权收到通知的任何其他该等当事方。债务人陈述，鉴于相关事实和情形，该等通知已属充分，无需提供其他或进一步通知。\n\n无先前请求\n\n20. 债务人此前未曾在本法院或任何其他法院提出本申请所请求救济的请求。\n\n“下页续”\n\n结论\n\n因此，Kwok 先生谨请本法院作出一项采用随附附件A所载形式的裁定，授权其聘用 V&L 担任其财务顾问，并给予其他公正且适当的救济。\n\n日期：2022年3月16日\n\nHo Wan Kwok（郭文贵），债务人兼自行管理债务人\n\n签署人：/s/ Ho Wan Kwok Ho Wan Kwok\n\n附件A\n\n拟议裁定\n\n美国康涅狄格州联邦破产法院 布里奇波特分院\n\n关于：　：\n第11章\n\nHo Wan Kwok（郭文贵），　：\n案件编号：22-50073 (JAM)\n\n债务人。　：\n\n准予债务人申请获准聘用 VERDOLINO & LOWEY, P.C. 担任财务顾问的裁定\n\n兹审理 Ho Wan Kwok（郭文贵）先生（“Kwok 先生”或“债务人”）提出的申请（“本申请”）[2]，该申请请求授权其根据《破产法》第 327(a) 条、《破产程序规则》第 2014 条及地方法规第 2014-1 条，在本第11章案件中聘用 Verdolino & Lowey, P.C.（“V&L”）担任其财务顾问，详见本申请所述；并经审议 Jalbert 宣誓书；且法院认定，V&L 为《破产法》第 101(14) 条所界定并经《破产法》第 1107(b) 条补充的“无利害关系人士”；且本法院认定，V&L 的聘用条款和条件，包括但不限于聘用协议及本申请所载条款，在《破产法》第 330 条下属合理；且法院根据 28 U.S.C. §§ 157 和 1334 对审理本申请及其中请求的救济具有管辖权，而审理本申请及请求的救济根据 28 U.S.C. § 157(b) 构成核心程序；且根据 28 U.S.C. §§ 1408 和 1409，本法院为适格审理地点；且已就本申请提供适当且充分的通知\n\n1 债务人亦以下列姓名为人所知：Guo Wengui；Miles Guo；Miles Kwok；以及 Ho Wan Kwok。\n\n2 本文中未另行定义的所有首字母大写术语，均具有本申请中赋予该等术语的含义。\n\n向其中列明的各方送达，且经认定无需提供其他或进一步通知；并且法院已审阅该申请；并且法院已就该申请举行听证；并且法院已认定该申请所载的法律及事实依据确立了授予本命令所述救济的正当理由；并且经认定，该申请所请求的救济符合Kwok先生（郭文贵）、本第11章财团及其债权人的最佳利益；并基于法院面前已进行的所有程序，经适当审议且有充分理由支持，\n\n特此命令：\n\n1. 该申请按本命令规定予以批准。\n\n2. 根据《破产法典》第327(a)条和第1107(b)条、《破产程序规则》第2014(a)条和第2016条以及地方法规第2014-1条和第2016-1条，现授权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（Verdolino & Lowey, P.C.）作为其财务顾问，并按照作为该申请附件B所附《聘任协议》载明的条款和条件执行。\n\n3. V&L应依照《破产法典》、《破产程序规则》、地方法规及本法院任何适用命令的相关规定，就所提供服务的报酬批准及费用偿还提交中期及最终费用申请。\n\n4. 本命令所授予的救济，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《聘任协议》、该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\n6. 授权Kwok先生和V&L采取执行本命令所必需或适当的一切措施。\n\n7. 无需本法院进一步命令，授权Verdolino & Lowey, PC采取开立及维持一项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United States Trustee办公室（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，且应当：(i) 仅指定为“DIP Account”；以及(ii) Craig Jalbert（克雷格·贾尔伯特）作为Verdolino & Lowey, PC的人员，应为唯一获授权签字人。\n\n8. 本命令的条款和条件应于录入后立即生效并可执行。\n\n9. 本法院保留管辖权，以审理并裁定因执行、解释或实施本命令而产生或与之相关的一切事项。\n\nJulie A. Manning法官（朱莉·A·曼宁）\nUnited States Bankruptcy Judge（美国破产法官）\nDistrict of Connecticut（康涅狄格地区）\n\n附件B\n\n聘任协议\n\n案件22-50073\n\nPine Brook Office Park\n124 Washington Street\nFoxborough, MA 02035\n508-543-1720\n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）\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\nUS 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部）\n第11章案件编号22-50073 (JAM)\n聘用Verdolino & Lowey, P.C.\n\n尊敬的Silverberg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.（以下简称“本所”）提供与上述所述破产申请相关的财务咨询、顾问服务、税务及下文所述其他服务。本函将作为双方就本所受聘条款和条件达成的协议，并阐明我们同意承接本聘任的依据，但须经破产法院审查和批准。\n\n我们的聘任将旨在提供以下服务：\n\n· 协助编制《财务状况说明书》及清单，以及与其相关的全部支持文件和必要时的任何修订；\n\n· 协助编制及/或审阅现金流及相关预算预测，包括就申请提交后财务事项提供建议；\n\n· 开立并维持DIP账户，在必要时执行款项支付，并提供所有现金活动的会计记录；\n\n· 编制、审阅及分析月度经营报告及/或季度报告；\n\n· 协助编制及/或审阅财团的联邦及州所得税申报文件；\n\n· 协助审阅、核对、分析并在必要时对债权证明提出异议；\n\n· 协助审阅债务人的账簿和记录，以查明可能可撤销的交易，例如偏颇清偿及欺诈性转让请求权；\n\n· 协助提供任何必要的诉讼支持；\n\n· 协助制定和编制计划，包括可行性；\n\nBennett S. Silverberg律师\nBrown Rudnick LLP\n2022年3月3日\n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及协助，并按照您或债务人的指示办理。\n\n如对额外服务的需求需要扩大本聘任范围，您与本所将经双方同意修改本聘任函。然而，双方理解，随着本事项的进展，您和债务人有酌处权限制我们聘任的范围。我们理解，在法律允许的范围内，我们的口头及书面通信将享有特权，且我们将接受您的指示。\n\n债务人负责提供编制完整、准确的财务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挪用公款或其他不规范行为（如存在）的程序。\n\n对于税法不明确的问题，或税务机关对法律的解释与其他可予支持的立场之间可能存在冲突的问题，我们将运用专业判断予以解决。除非您另有指示，我们将在可能的情况下作出有利于您的处理。\n\n双方同意，本聘任受破产法院管辖。\n\n本人将担任本聘任的主要合伙人。本所将根据人员的经验年限及经验性质为本聘任配备人员。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我们惯常按小时收费。小时费用将因处理该事项的人员以及当时有效的费率表而异。我们每年8月审查费率，调整通常自次年9月1日或之后所完成的工作起生效。工作将按我们的标准小时费率收费，并每月向您开具发票，同时计入一切必要的实付费用，包括但不限于：差旅、通信和传真、复印、邮寄及递送。本人自2021年9月1日起生效的小时费率为$515.00。将被指派参与本聘任的工作人员的小时费率各不相同，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存详细的工时记录。该做法会形成月度账单，其中按日列明所花费的时间、所完成的工作、执行人员以及收费总额。服务完成后的次月将开具费用及开支发票和账单。我们不会在本事项中要求申请提交后的预付金。\n\nBennett S. Silverberg律师\nBrown Rudnick LLP\n2022年3月3日\n第3页，共4页\n\n利益冲突的审查与豁免\n\n我们已就本事项的利害关系方评估潜在利益冲突。对于您或债务人已向我们确认参与本事项的任何个人或实体，就本函拟议的服务而言，我们并不知悉与我们过去或目前对其提供代理有关的任何实际冲突。我们必须依赖您和债务人，在未来您们发现与其他个人或实体存在我们应当筛查潜在利益冲突的额外关系时，向我们告知。若我们日后发现潜在利益冲突，将在我们知悉后尽快向您作出充分披露。然而，您应当认识到，本所是一家提供综合服务的会计师事务所，并在种类广泛的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中与您或债务人利益相对的客户。为确保我们就此类情况的政策和处理方式达成共同理解和协议，我们要求您通过在下方签字确认，您同意我们将来代理该等其他客户；前提是经充分披露有关情况后，我们认定且您与该等客户均同意：1) 本所继续开展本聘任函拟议工作的能力不会受阻；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有关您或债务人的任何保密信息。在此等情形下，您同意不会无理拒绝同意该等其他代理。\n\n无论如何，在本聘任完成后，如其他客户的聘任与本函所述我们代理的范围无关，且当然，本所在代理您和债务人过程中可能获披露的任何及全部信息均不会向本所任何现有或未来客户披露，我们将不受限制，可以代表可能与您和债务人利益相对的其他客户接受聘任。\n\n作为无利害关系方的本人宣誓书，将在向破产法院提交时随附于本聘任函及聘用本所的动议。\n\n代理关系的终止\n\n您和债务人有权在提前30日通知的情况下随时终止我们的聘任。我们亦享有同样权利。发生任何此类终止时，将对先前已发生的全部费用和开支以及先前已垫付的全部成本开具账单。我们将期待在本事项结束时，按照上文有关费用和开支的说明获得付款，但均须经破产法院批准。\n\n除非我们先前以书面方式终止，否则，在我们向您发送或根据《破产法典》及所有适用的当地破产规则提交最终费用申请时，您对我们的聘任应视为终止。在聘任期间及该等终止后，您在此期间向我们提供的全部信息将予以保密。\n\nBennett S. Silverberg律师\nBrown Rudnick LLP\n2022年3月3日\n第4页，共4页\n\n在我们向您和债务人就本事项提供的服务因终止或其他原因结束时，本所将保留与该聘任有关的文件。所有该等文件将移交给负责管理我们记录保留计划的人员。出于包括尽量减少不必要存储费用在内的各种原因，我们保留在聘任终止后合理期间内销毁或以其他方式处置我们所保留的任何该等文件或其他材料的权利。\n\n如上述内容准确反映您的理解，请在所附本函副本的指定位置签字，并将其寄回本所。\n\n本人及本人的同事期待在本事项中与您合作，并重申我们珍视此次机会。我们随时欢迎您就我们如何能够更好地提供服务提出任何建议。\n\n谨致问候，\n\nVerdolino & Lowey, P.C.（Verdolino & Lowey 专业公司）\n\n签署人：\n\nCraig R. Jalbert, CIRA\n\n债务人特此同意按上述条款聘用 Verdolino & Lowey, P.C.。\n\n经正式授权\n\n日期：\n附件 C\n\nJalbert 宣誓书\n\n美国破产法院 康涅狄格地区 布里奇波特分部\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\nCRAIG R. JALBERT 为支持债务人申请授权聘用 VERDOLINO & LOWEY, P.C. 担任财务顾问而作出的宣誓书\n\n本人，Verdolino & Lowey, P.C.（“V&L”）的 CRAIG R. JALBERT，特此庄严宣誓：\n\n1. 本人系认证破产与重组顾问，并为 V&L 的负责人。\n\n2. V&L 在 124 Washington Street, Foxborough, Massachusetts 设有办事处，\n\n02035。\n\n3. 就债务人拟聘用 V&L 一事，已对 V&L 与债务人、其债权人、本案任何其他利害关系方或其各自律师或会计师之间的关联关系（该术语用于《破产程序规则》第 2014(a) 条）（合称“案件当事方”）进行了广泛审查（“关联审查”）。为编制案件当事方名单，V&L 使用了债务人的律师及顾问就其在第11章案件中聘用 Brown Rudnick LLP（布朗·鲁德尼克律师事务所）所提供的利害关系方名单，以据此进行 V&L 的关联审查。\n\n4. 就在本第11章案件中聘用 V&L 而言，仅核查了自 February 15, 2022 起至本文件日期间存在的潜在关联关系。该等\n\nc) 本案。O&M 在与本案无关的破产案件中代理各利害关系方，而本公司及其雇员在该等案件中受聘，包括但不限于：Lyondell Chemical Company, Case No. 09-10023-REG (Bankr. D. Del.)，其中 O&M 代理债务人，本公司担任计划管理人；New England Confectionery Company, Inc., Case No. 18-11217-MSH (Bankr. D. Mass.)，其中 O&M 代理一名利害关系方，本公司担任受托人的财务顾问及会计师。本公司并不在本案中代理 O&M、其律师或其客户。\n\n5. 尽管有上述情况，本人特此声明，本人及本公司每一成员均为 11 U.S.C. Sec. 101(14) 所定义的“无利害关系人士”。\n\n6. 一旦本人获悉：(a) 本文件中的任何陈述不正确，或 (b) 与此相关的情形发生任何变化，本人将立即修正本声明。\n\n6. 上述标题所示第11章案件中的债务人，详见《聘用及任命财务顾问授权申请》。\n\n7. 申请人同意的上述会计师聘用条款，在获得法院批准的前提下如下：\n\n负责人　જરી ર\n\n经理　$275 - $425\n\n工作人员　$225 - $395\n\n簿记员　$225 - $2435\n\n文书人员　દ્ધવેર\n\n在正常业务过程中，V&L. 每年九月调整其小时费率。V&L 请求将费率调整为届时生效的常规小时费率，但确认任何报酬的支付均须经法院批准。\n\n本人于 March 2022 11th 日在伪证罪处罚下签署。\n\nCraig R. Jalbert, CIRA Verdolino & Lowey, P.C. 124 Washington Street Foxboro, MA 02035 (508) 543-1720","key_entities":["Kwok","Je","Ho Wan Kwok","Guo","CIPA","Miles Guo"],"ecf_references":[],"word_count":4508,"status":"published","published_at":null,"created_at":null,"updated_at":"2026-08-23 18:34:08"}